A:
g '2'K A share A股;甲类股份
G.v zz-yG abatement of tax 减税;减扣免税额
_,*ld#'s ABN AMRO Bank N.V. 荷兰银行
W/03L, 1 above-the-line expenditure 线上项目支出;经常预算支出
k?r-%oJ7 above-the-line receipt 线上项目收入;经常预算收入
n^F:p*)Q% ABSA Asia Limited 南非联合亚洲有限公司
:)f/>-
absolute change 绝对数值变更
8!8 yA absolute expenditure 实际开支
*sNZ.Y:. absolute guideline figure 绝对准则数字
yB][
3?lv absolute interest 绝对权益
0($@9k4!/ absolute order of discharge 绝对破产解除令
9 0PF)U absolute profit margin 绝对利润幅度
_dQVundH absolute value 实值;绝对值
|'@c ~yc absolutely vested interest 绝对既得权益
#rZF4>c absorbed cost 已吸收成本;已分摊成本
-+vA9,pI absorption 吸收;分摊;合并
I+nKaN+8i
absorption rate 吸收率;摊配率;分摊率
G@s]HJ: ACB Finance Limited 亚洲商业财务有限公司
+/!kL0[v acceptable form of reciprocity 合理的互惠条件
+; /]' acceptable rate 适当利率;适当汇率
\:>GF-Z( acceptance agreement 承兑协议
poJ7q ( acceptance for honour 参加承兑
Bw5zh1ALC; acceptor 承兑人;接受人;受票人
h)S223[ acceptor for honour 参加承兑人
[C1.*Q+l accident insurance 意外保险
50MdZ;R-3 Accident Insurance Association of Hong Kong 香港意外保险公会
z1wJ-l accident insurance scheme 意外保险计划
w-f[h accident year basis 意外年度基准
P#e1? accommodation 通融;贷款
M#<U=Ha accommodation bill 通融票据;空头票据
<'s_3AC accommodation party 汇票代发人
8?p40x$m% account balance 帐户余额;帐户结余
%V r vu5 account book 帐簿
:|j,x7&/{ account collected in advance 预收款项
T-"zK r! account current book 往来帐簿
hC1CISm.U account of after-acquired property 事后取得的财产报告
zJ-_{GiM*L account of defaulter 拖欠帐目
}M3f ?Jv account payable 应付帐款
y"N7r1Pf account payee only [A/C payee only] 只可转帐;存入收款人帐户
<*D{uMw account receivable 应收帐款
,&+"|,m account receivable report 应收帐款报表
Gyo[C98 account statement 结单;帐单;会计财务报表
Ql~9a
[8T~ account title 帐户名称;会计科目
oW0A8_|9 accountant's report 会计师报告
|>w>}w`~ Accountant's Report Rules 会计师报告规则
:X1~ accounting and auditing procedure 会计与审计程序;会计与核数程序
+{b!,D3sa* Accounting Arrangements 《会计安排》
?&qa3y)wX: accounting basis 会计基础
1oD1ia# accounting by Official Receiver 破产管理署署长呈交的帐目
|jh&a+4W Accounting Circular 《会计通告》
c
eH8 accounting class 会计类别
UNx|+ accounting date 记帐日期;会计结算日期
.I~#o$6 accounting for money 款项核算
IZr~h9 Accounting Officer 会计主任
[V vTR#^ accounting period 会计报告期;会计期
$e(]L(o; accounting policy 会计政策;会计方针
jg2UX accounting practice 会计惯例
cvoE4&m! accounting principle 会计准则
q.
i2BoOd accounting record 会计记录
m
2tw[6M accounting report 会计报告
xZmO^F5KHj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G)ppkH`qj Accounting Society of China 中国会计学会
r'!HWR accounting statement 会计报表
E
cS+/ accounting system 会计制度;会计系统
"EA6RFRD accounting transaction 会计事项;帐务交易
N?Wx-pK accounting treatment 会计处理
E;$;g#ksf accounting year 会计年度
BQ X6Q< accretion 增值;添加
aT9+]
Ig accrual 应计项目;应累算数目
qN5 ru2 accrual basis 应计制;权责发生制
gmCW__oR accrual basis accounting 应计制会计;权责发生制会计
<Mdyz! accrue 应累算;应计
j@yK#==k accrued benefit 应累算利益
+>zjTP7\e" accrued charges 应计费用
*$U+ accrued cumulative preference share dividend 应累算的累积优先股股息
87QK&S\ accrued expenses 应累算费用
N^G
$:GC accrued interest payable 应付利息;应计未付利息
_(#HQd,i accrued interest receivable 应收利息;应计未收利息
hLs<g!*O accrued right 累算权益
x2q6y accruing profit 应累算的利润
$0uh8RB accumulated fiscal reserve 累积财政储备
"c0I2wq accumulated profit 累积利润;滚存溢利
Uavr>- accumulated reserve 累积储备
Z*AT &7 accumulation of surplus income 累积收益盈余
'VgdQp$L$ acquired assets 既得资产
M
@|n"(P acquisition 收购;购置;取得
rV
yw1D acquisition cost 购置成本
uL\b*rI acquisition expenses 购置费用
jkTh)Bm|' acquisition of 100% interest 收购全部股权
Se0!-NUK0 acquisition of control 取得控制权
2kP0// acquisition of fixed assets 购置固定资产
& XS2q0-x acquisition of shell “买壳”
}6Ut7J]a| acquisition price 收购价
Z&f@)j act of God 天灾
O9+Dd%_KS# acting partner 执事合伙人
h8nJt>h active market 买卖活跃的市场;交投畅旺的市场;旺市
-?jI{].:8 active partner 积极参与的合伙人
A*1-2 active trading 交投活跃
.G ^-.p actual circulation 实际流通
#hp7@ Tu actual cost 实际成本
{}sF?wZf actual expenditure 实际开支;实际支出
<7U\@si4 actual income 实际入息;实际收入;实际收益
e8WuAI86 actual market 现货市场
b"Z$?5 actual price 现货价;实际价格
iy<|<*s2D actual profit 实际利润
nC:>1kt actual quotation 实盘;实际价位;实际报价
aw%iO|M_ actual year basis 按实际年度计算
oFO)28Btv actuals 实货
r JvtE}x1 actuarial investigation 精算调查
q
<, b actuarial principle 精算原则
11'^JmKA actuarial report 精算师报告
JAQ y Actuarial Society of Hong Kong 香港精算学会
d8)ps, actuarial valuation 精算师估值
a#huK~$~ actuary 精算师
>yZe1CP ad referendum agreement 暂定协议;有待覆核的协定
a Uy!(Y ad valorem duty 从价税;按值征税
w5C$39e\G ad valorem duty system 从价税制
m;_gNh8 Ee ad valorem fee 从价费
>)Udb// ad valorem tariff 从价关税
6Kvo Ho additional allowance 额外免税额
lx'^vK% F additional amount for unexpired risk 未过期风险的额外款额
} @)r\t4m additional assessable profit 补加应评税利润
Li'>pQ+ additional assessment 补加评税
~pZ<VH;h additional commitment 额外承担
_/Sqw additional commitment vote 额外承担拨款
xj ?#]GR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p#\JKx additional dependent parent allowance 供养父母额外免税额
0[# zn additional provision 额外拨款
_#dBcEH[ additional stamp duty 附加印花税
J]!&E~Y additional tax 补加税罚款;补加税款
VW$a(G_h Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Gu#Vc.e adjudged bankrupt 被裁定破产
9wTN*y adjudicated bankrupt 裁定破产人
jkQ%b.a adjudication fee 裁定费;评定印花税额手续费;评估契据费
y[D8r Fw adjudication of bankruptcy 裁定破产;宣告破产
f:\)oIW9Kk adjudication of insolvency 裁定无力偿还债务
c\Z.V*o adjusted actual 经调整的实数;调整后的实数
Y94^mt- adjusted current assets 经调整的流动资产;调整后的流动资产
?M/H{ adjusted figure 经调整的数字;调整后的数额
}&*wJ]j`L adjusted liabilities 经调整的负债;调整后的负债
*(,zPn, adjusted loss 经调整的亏损;调整后的亏损
{
R`"Nk adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
]ZMFK>"^% adjusted profit 经调整的利润;调整后的利润
RXi/&'+H adjusted surplus 经调整的盈余额;调整后的盈余额
)Ja&Y adjusted value 经调整的价值;调整后的价值
eP?=tUB!S adjustment 调整;修订;理算〔保险〕
ir{li?kV adjustment centre 调剂中心
?W3l adjustment lag 调整过程的时间差距;调整时差
mTj?W$+r adjustment mechanism 调整机制
H@'f=Y*D adjustment of loss 亏损调整
xg^Z. q)d adjustment process 调整过程;调整程序
(^G@-eh adjustment range 调整幅度
rA\6y6dFs administered exchange rate 受管制汇率
Z!& u_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/<R[X>]<F administration expenses 行政费用
mA?fCs administration fee 手续费;行政费
A_4.>g administration in bankruptcy 破产管理
A6?!BB=]
administration order 遗产管理令
tl=H9w&@ administrator 管理人;遗产管理人
8ofKj:W] administrator of the estate 遗产管理人
rjo1 admission of debt 债项承认书
N^TE
;BM admission of proof 接纳债权证明
nOCCOTf advance 放贷款项;垫付款项;预支款项;预付款项
XkEJ_;: advance account 暂支帐目;预付款帐户
joRrsxFU advance compensation 预付补偿金
+%~/~1 advance from shareholder 股东垫款
q:/3uC7
advance pending reimbursement 预支以待日后付还
pBxyq"z advanced economy 先进经济体系
W5^<4Ya! advancement 预付;预付财产
${F4x "x advances warrant 垫款令
zR!p-7_w advancing 贷出
jU9\BYUg adverse balance 逆差
uxOeD%Z> adverse exchange 逆汇
[0?W>A*h advertisement addressed to shareholders 在报章刊登的致股东通告
lVYrP|# advice for collection 托收通知书
tR Cz[M& advice of drawing 提款通知书;汇票通知书
TPF5 ? advice of payment 付款通知
@}<b42 Advisory Committee [Securities and Futures Commission]
W7` fI*lc 谘询委员会〔证券及期货事务监察委员会〕
Q
H57[Yg Advisory Committee on Diversification 经济多元化谘询委员会
>Y6iLQ$X affidavit 誓章;遗产申报誓章
7C>5XyyJ affidavit of no receipt 述明无收款的誓章
~-tKMc).X affiliate 联号;联营公司;附属公司
lDX\"Fq affiliated company 附属公司;联号;联营公司
=j~vL`d2] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TF%MO\! affordability 负担能力
a;h.I}*] African Development Bank [AfDB] 非洲开发银行
V#,jUH| after-acquired property 事后取得的财产
wj{[g^y% after-hours dealing 市后交易
KCl85Wi' after-tax profit 税后盈利;税后利润;税后溢利
di4>Ir~] agency agreement 代理协议
NVX @1} agency expenses 代理机构的开支
IZs NMY agency fee 代理费
Fl}{"eCF8 Agency Law 《代理法》
<}Hs@`jS agent 代理人;承销人
n)uck5 agent of company 公司代理人
M-V{( agent's fee 代理人费;经纪费
KK';ho,W aggregate 总计;总数;总体数字
O63:t$Yx# aggregate amount 总款额;总额
UbEK2&q/8 aggregate assets and liabilities 总体资产与负债
.Y5o&at6s aggregate at constant price 按固定价格计算的总体数字
asZ(Hz% aggregate demand 总需求
EXEB A&* aggregate gross position 总持仓量
\(&UDG$ aggregate limit 总限额
GWa:C\YK aggregate of salaries tax 合计薪俸税
?0x=ascP aggregate performance 总体表现;总体业绩
G -V~6 aggregate supply 总体供应
va[r~ aggregate surplus 总盈余
928uGo5 aggregate total 整体总额
".7\>8A#a aggregate value 总值;合计价值
8)ykXx/f@ aggregated basis 合计基准
mlO\wn-F aggregated net chargeable income 合计应课税入息实额
d#CAP9n;' aggregation 合并计算;合计;总和
&e\UlM22 aggregation of incomes of husband and wife 夫妇入息合并计算
X]4j&QB aggregation of property 财产的总和
]S 3l' " agio 差价;贴水
IKVFbTX:y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
O^~Z-;FA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JFu9_=%+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"O/
6SV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6hiWgbE 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6FkBb!ASk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#SX-Y)> 1@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O?$]/d agreement for a settlement 授产协议
?Q~o<%U7 agreement for assignment 转让协议
IAi|4,y_L agreement for sale 售卖协议;买卖协议
m0p%R>:5 agreement for sale and purchase 买卖协议
Fv-~v& agreement for the payment of interest 支付利息协议
\A 5Na-/9 agreement for the repayment of money 还款协议
/liZ|K3A agreement of reinsurance 再保险协议
ugzrG0=lx Agricultural Bank of China 中国农业银行
cBtQ2,<6 air passenger departure tax 飞机乘客离境税
uI\6":/u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WXQ+`OH7 airport tax 机场税
l.xKv$uOGR alcohol duty 酒精税
kfgkZ"9 alienation 让与;让渡;转让
{u[_^ alimony 生活费;赡养费
)lH`a All Ordinaries Index [AOI] 所有普通股指数
7d^ ~.F all risks 全险;综合险
_>E=.$ All Sales Record for Stock Market 《股票市场成交报告》
@y2cC6+'t Allied Capital Resources Limited 新联财务有限公司
oc"7|YG all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8l*h\p:Q allocation letter 拨款信件
FGzn|I allocation of fund 分配款项;预留款项
X@ S~D7|ja allocation of profit 利润分配;溢利分配
_t>[gB, allocation warrant 拨款令
l\WN
allotment 分配;配股
3}lIY7O allotment notice 股份配售通知;配股通知
V-9\@'gc allotment of shares 股份分配
.Vrl: allowable 可获宽免;免税的
OCELG~ allowable business loss 可扣除的营业亏损
>BZ,g!N,J} allowable expenses 可扣税的支出
9p, PW A allowance 免税额;津贴;备抵;准备金
C@Wd Pjxj allowance for debts 债项的免税额
LT#EYnG allowance for depreciation by wear and tear 耗损折旧免税额
3<>DDY2bl allowance for funeral expenses 殡殓费的免税额
"j8`)XXa( allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mLfY^&2Pr allowance for repairs and outgoings 修葺及支出方面的免税额
@=6oB3tQA allowance to debtor 给债务人的津贴
bT^(D^ alteration of capital 资本更改
X<Ag['r alternate trustee 候补受托人
<+Gf!0i amalgamation 合并
jJD*s/o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9t!Agxm ambit of charges 征税范围;收费范围
7/K L<T9@ amended valuation 经修订的估值
X0knM}5 American Commodities Exchange 美国商品交易所
LKBh{X0%( American Express Bank Limited 美国运通银行
/vI"v4 American Stock Exchange 美国证券交易所
k8b5~A, amortization 摊销
0ev='v8? amount due from banks 存放银行同业的款项
<;*w97n amount due from banks abroad 存放海外银行同业的款项
u6 Yp,!+ amount due from holding companies 控股公司欠款
TN/y4(j amount due from local banks 存放本港银行同业的款项
pM9M8d amount due to banks 银行同业的存款
S3s6 amount due to banks abroad 海外银行同业的存款
ji
C2B amount due to holding companies 控股公司存款
"u)e,gu amount due to local banks 本港银行同业的存款
48Jt1^ amount due to outport banks 外埠银行同业的存款
3oV2Ek<d amount for note issue 发行纸币的款额
3+&k{UZjt amount of bond 担保契据的款额
yO`
|X amount of consideration 代价款额
>T)tAZ?WK amount of contribution 供款数额
V
n+a-v amount of indebtedness 负债款额
P#}vi$dZ amount of principal of the loan 贷款本金额
ux~=}{tz amount of rates chargeable 应征差饷数额
`Hqgahb{P amount of share capital 股本额
Wm4C(y@ amount of sums assured 承保款额
&Im-@rV! amount of variation 变动幅度
^VEaOKMr amount of vote 拨款数额
V -_MwII- amount payable 应付款额
$o/i /
wcj amount receivable 应收款额
[?bq4u` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U6.hH%\}@ analysis 分析
v'm-A d+4t ancillary risk 附属风险
@1D3E = annual account 周年帐目;周年帐目报表;年度决算;年结
@Z5,j) annual accounting date 年结日期
xXfv({ annual allowance 每年免税额;年积金;年度津贴;年津
k2(k0HFR annual balance 年度余额
%Fx^" annual disposable income 每年可动用收入
yqH9*&KH{ annual estimates 周年预算
g_JQW(_ annual fee 年费
gvr&7=p annual general meeting 周年大会
-qBdcbi|x) annual growth rate 年增率;每年增长率
-s0\ 4 annual long-term supplement 长期个案每年补助金
> Edsanx annual pensionable emolument 可供计算退休金的年薪
4"UH~A;^ annual report 年报
2f1Q&S Annual Report on the Consumer Price Index 《消费物价指数年报》
r4d#;S9{o annual return 周年报表;周年申报表;每年报税表格
y
t7 >, Annual Return Rules 《周年报表规则》
M9G?^mW1sT annual review of consumer prices 每年消费物价回顾
%K,cGgp^) annual roll-forward basis 逐年延展方式
4I9Yr annual salary 年薪
NKc<nYdK? annual statement 年度报表;年度决算表
ilyF1=bp Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
nd$92H annuitant 年金受益人
luW"| annuity 年金
/|3~LvIt= annuity contract 年金合约
4C )sjk?m annuity on human life 人寿年金
3Kc9*]D antecedent debt 先前的债项
y\,,hs ante-dated cheque 倒填日期支票
~NB|BwAh anticipated expenditure 预期开支
CM7NdK?I anticipated net profit 预期纯利
\58bz<u" anticipated revenue 预期收入
U "r)C;5 anti-inflation measure 反通货膨胀措施
ss6{+@, anti-inflationary stance 反通货膨胀立场
ky&wv+7
apparent deficit 表面赤字
o_BRsJy apparent financial solvency 表面偿债能力
u}P:9u&h6X apparent partner 表面合伙人
dc0&*/`: application for personal assessment 个人入息课税申请书
^rd%{6m application of fund 资金应用
GQjwr( application to release as liquidator and to destruct the books of accounts and documents
Vl3-cW@p 申请免除清盘人职务及毁灭帐簿与文件
Z>l|R C appointed actuary 委任精算师
@6Lp$w appointed auditor 委任核数师;委任审计师
~dzD7lG6 appointed trustee 委任的受托人
]~~G<Yh:= appointer 委任人
g W_E apportioned pro rata 按比例分摊
t/_\w" apportionment 分配;分摊
=[zP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^nK 7&]rK apportionment formula 分摊方程式
DWEDL[{ apportionment of estate duty 遗产税的分摊
KoA +Vv9 appraisal 估价;评估
7w]3D appreciable growth 可观增长
&8yGV i appreciable impact 显着影响
"G,,:H9v appreciable increase 可观增长
s}-j.jzB{ appreciation 增值;升值
$j8CF3d.6 appreciation against other currencies 相对其他货币升值
fP6\Ur appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(P=WKZMPN appreciation tax 增值税
zg'.f UZ appropriation 拨款;拨用;拨付
@^DVA}*b) appropriation account 拨款帐目
(5CgC< Appropriation Bill 拨款法案
=>kg] appropriation-in-aid system 补助拨款办法
4GH &u, approved assets 核准资产
io(!z-$ approved basket stock 认可一篮子证券
A@Lr(L approved budget 核准预算
?!<Q8= approved charitable donation 认可慈善捐款
^Epup$ approved charitable institution 认可慈善机构
F'F6 &a+ approved currency 核准货币;认可货币
5;G0$M0 approved estimates 核准预算
J{\(Y#|rHs approved estimates of expenditure 核准开支预算
& ['L7 approved overseas insurer 核准海外保险人
Bp@\p)P( approved overseas trust company 核准海外信托公司
&,3s2,1U( approved pooled investment fund 核准汇集投资基金
|i~-,:/-Y approved provident fund scheme 认可公积金计划
LwTdmR approved provision 核准拨款
/n6ZN4 approved redeemable share 核准可赎回股份
8TG|frS approved regional stock 认可地区性证券
UG_PrZd approved retirement scheme 认可退休金计划
h?$J;xn approved subordinated loan 核准附属贷款
W /*?y & arbitrage 套戥;套汇;套利
2(x|
% arbitrageur 套戥者;套汇者
X
@pm !c# arbitrary amount 临时款项
c##tP*( arrangement 措施;安排;协定
ZJ~0o2xZ' arrears 欠款
.z=%3p8+ arrears of pay 欠付薪酬
u c}tTmB| arrears of revenue 逾期未收税款;逾期未收的帐项
gs7_Q articles of association 组织章程;组织细则;组织章程细则
Om;aE1sW Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
)_OGt [_H ascertainment of profit 确定利润
5UOqS#"0 "Asia Clear" “亚洲结算系统”
2b,edJVt? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
dA E85 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)q.ZzijG/ Asian Development Fund [ADF] 亚洲发展基金
8 R7w$3pp\ Asian dollar bond 亚洲美元债券
Nr+~3:3 Asian dollar market 亚洲美元市场
Yyd]s\W Asian dollar rate 亚洲美元利率
{:b~^yW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ju&FwY+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z{:;LC asked price 沽盘;喊价;索价;卖方报价
XA(.O|VZ assessable income 应评税入息
D(TG)X? assessable loss 应评税亏损
N{ $?u assessable profit 应评税利润
p|NY.N assessable value 应评税值
H+-x.l` assessed profit 估定利润
GN
Ewq$ assessed value 经评估价值
~7PiIky. assessment 评税;评定;估价;评税单
}Y|M+0 assessment number 评税编号;估价编号
sa _J6~ assessment of additional tax 补加税评税
PkZ1Db assessment of performance 业绩评估;实绩评价
U$y wO4. Assessor 评税主任
T8)X?>CIW asset price bubbles 资产价格泡沫
]~VuY:abH asset-backed securities 具资产保证的证券
-QR]BD%J*[ assets accretion 资产增值
Qx3eEt@X5] assets and liabilities 资产与负债
!`4ie assets betterment statement 资产递增表;资产改进表
1RX-`"^+ assets lending 实物放款;有抵押贷款
,3c25.,* assets of the company passing on the death 死者去世时转移的公司资产
V~
MsGj assets pledged as security for liabilities 用作负债抵押的资产
-3ANNj assets portfolio 资产投资组合
k3e6y assets price 资产价格
6Vncr} assets quality 资产质素
G<k.d"< assets realization 资产变现
mPqKk assets refinancing arrangement 资产再集资安排
;DhAw 1 assets securitization 资产证券化
N`$F>E,T% assets situated outside Hong Kong 在香港以外地方的资产
C[hNngb7R assets stripping 削减资产;拆卖资产
jUl_ToX assets value 资产值
5''k|B> assignee 承让人
cH$(*k9%M assignment 转让;转让书;转让契
wq,&0P-v assignment of interest 权益转让
7cWeB5e?O assignment of letters patent and trade mark 专利证书及商标转让
[i.c;'Wy/ assignment of property 物业转让;物业转让书
W`c$2KS?DO assignment right 转让权
N 3O!8A_ assignor 转让人
R,["w98a associate 有联系的人;有关连人士;相联者;合伙人;联系人
\ltS~EuWU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xLLTp7b( associate member 附属会员
'p\&Mc_Gu associated body corporate 相联法人团体
US^%pd associated company 相联公司;联属公司
$T:;KcW) associated corporation 相联法团
<P ?gP1_zi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PFx.uqp 公认会计师公会〔英国〕
f Ayh9 Association of Futures Exchange Brokers 香港期货经纪协会
iOCs%J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;K|K]c association of underwriters 承保人组织
f2pA+j5[ assumption of control 接管
^c/3!"wK
assurance 担保;保险;转易;转易书
<gGO assurance of interest 权益的转易
b<#zgf at 19XX price 按一九XX年价格计算
=Ti@Y at a discount 按赔价计算;按贴水价格计算;打折扣
z_ '!?K{ at a premium 按溢价计算;按升水价格计算
oR!h
eCnu at call 通知付款;按通知
lq]8zm<\)] at constant market price 按固定市价计算
Csp$_uDi at constant price 按固定价格计算
=8TBkxG at cost 按成本计算
;I80<SZ at current market price 按当时市价计算;按现时市价计算
=./PY10' at current price 按当时价格计算;按现时价格计算
:f%kkatO at factor cost 按要素成本计算;按生产要素成本计算
JUj.:n2e at money-of-the-day price 按付款当日价格计算
(CH6Q]Wi_! at or better 按指定或较佳价位〔买卖指令〕
yi Xb<g+B at par 按面值计算;平价
.iP>?9$f" at sight 见票即付
@Q{:m)\ at the close 按收市盘
$cuBd at the opening 按开市盘
1{]S[\F] attestation 见证;见证条款
Y,yU460T8 at-the-money option 平价期权
[{#TN attorney 受权人;受托代表人
%C #Ps attornment 新拥有人承认书
&iq'V*+-\ attributable profit 可归属利润
WA1yA*S attributable share value 可归属股份价值
:?= 1aiS Auckland Stock Exchange 奥克兰证券交易所
ahZ@4v auction 拍卖
lKU{jWA auctioneer 拍卖商
`#85r{c$: audit 审计;核数
C+ Y;D: Audit Commission 审计署
Z+EZ</'(a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\K}KnJ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
-|s%5p| audit review 帐目审查
{~R?f$}""j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
])bgUH audited account 审计帐目;经审计的帐目
#Tag"b` audited annual account 经审计的周年帐目
$FIJI^Kd7 audited balance sheet 经审计的资产负债表
>Di`zw~ auditor 核数师;核数主任;审计师
PY4a3dp
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{iq^CHAVK auditor's report 核数师报告;审计师报告
1:M'|uc Aussie bond 澳元债券
pFiE2V_aS austerity budget 紧缩预算
`s\[X-j] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}?Pa(0=U
Australia All Ordinaries Index 澳洲所有普通股票指数
|0>rojMq Australian Dollar [AUD] 澳元
P s|[ Australian Options Market 澳大利亚期权市场
#K$0%0=M Australian Securities Commission 澳洲证券事务监察委员会
}weE^9GiJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`mYp?NjR_ Australian Stock Exchange 澳大利亚证券交易所
LkK[,Qj Austrian Schilling [ATS] 奥地利先令
4T"L#o1 authentication 认证;鉴证
r8N)]HsZH authority to purchase 委托购买证;委购书
D'{o3Q,%K authorization 认可;核准;授权;授权书
nygeR|:\ authorization by direction 指示授权
*%_M?^ authorization by instruction 指令授权
Xkx&'/QG,U authorization by warrant 令状授权
\>EUa}%xn authorization of unit trust 单位信托的认可
P, F5Hf authorized agent 指定代理人
v;g,qO!LJ authorized capital 法定资本
qzHsqlof authorized clerk 出市员
4DP<)KX authorized dealer 认可交易商
OI:=>Bk authorized financial institution 认可财务机构
t1oTZ authorized fund 认可基金
FEopNDy@y authorized fund house 获授权的基金公司;认可基金公司
n>:e8KVM; authorized institution 认可机构
qPUACuF' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
;Z;` BGZJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
cFJZ|Ld authorized insurer 获授权保险人;获认可承保人
C R't authorized investment 特准投资项目
+]yVSns
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$:-C9N29 authorized representative 获授权代表
,,IK} authorized share capital 法定股本
L"?4}U: automated quotation system 自动报价系统
L8zMzm=- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
JJM!pD\ h 自动交易系统〔香港期货交易所有限公司〕
0|0IIgy automatic adjustment mechanism 自动调整机制
,m7Z w_. automatic adjustment system 自动调整系统
9!2$?xqym Automatic Clearing House 自动票据交换所
-sle7 k automatic exchange rates accumulation system 自动化汇率累集系统
zH~g5xgh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Aq(, automatic teller machine [ATM] 自动柜员机
6"rS?>W/mO autopay 自动转帐
&?y|Pn available assets 可用资产
|\"%Dy[m available fiscal reserve 现存财政储备
\MmB+'f&R available profit 可用利润
\Km+>G Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
KM^}d$x}s average 平均;平均数;海损
X.q#ZpK average basic salary 平均基本薪金
j
*N^.2 average consumer expenditure 平均消费开支;一般消费开支
]^a{?2ei average cost 平均成本
KO}TCa average cost of land production 增辟土地平均成本
bZQ_j#{$ average daily turnover 平均每日成交额
i
!SN"SY average daily wage rate 平均每日工资率
*>o@EUArN average expenditure pattern 平均开支模式
4zBcq<R7 average growth rate 平均增长率
;t@^Z_z,CR average net fixed assets 固定资产平均净值
4`r-*Lx average of relatives 相对价格平均数
ashVV~\8A average price 平均价格
G"vEtNoV average propensity to consume 平均消费倾向;一般消费倾向
\tS|
N40 average propensity to save 平均储蓄倾向;一般储蓄倾向
NB( GE average rate 平均率
'$ G%HUn average revenue 平均收入;平均收益
,S, R6#3G average stock 平均库存;平均存货
V|nJ%G\ average yearly rent 平均年租
q^@*k,HG avoidance of double taxation 避免双重课税
{w99~? avoidance of tax 避税