A:
6JDaZh"=K A share A股;甲类股份
DzQ abatement of tax 减税;减扣免税额
XbqMWQN* ABN AMRO Bank N.V. 荷兰银行
Fs].Fa above-the-line expenditure 线上项目支出;经常预算支出
a&V;^ / above-the-line receipt 线上项目收入;经常预算收入
Yj#tF}nPC ABSA Asia Limited 南非联合亚洲有限公司
993f6 absolute change 绝对数值变更
#{PwEX
!Ct absolute expenditure 实际开支
5nUJ9sqA absolute guideline figure 绝对准则数字
8AX_y3$ absolute interest 绝对权益
d&[RfZ` absolute order of discharge 绝对破产解除令
7jgj;% absolute profit margin 绝对利润幅度
%IX)+
Lp` absolute value 实值;绝对值
BBRL_6 absolutely vested interest 绝对既得权益
xH xTL>,? absorbed cost 已吸收成本;已分摊成本
Dlq!:dF{& absorption 吸收;分摊;合并
l6y}>] absorption rate 吸收率;摊配率;分摊率
%/"n(?$W ACB Finance Limited 亚洲商业财务有限公司
3f] ;y<Km acceptable form of reciprocity 合理的互惠条件
o`,~#P| acceptable rate 适当利率;适当汇率
iN[x
*A|h acceptance agreement 承兑协议
L23}{P acceptance for honour 参加承兑
2S{P(B acceptor 承兑人;接受人;受票人
d51'[?( acceptor for honour 参加承兑人
@kqxN\DE accident insurance 意外保险
y=Kqv^ Accident Insurance Association of Hong Kong 香港意外保险公会
:-B+W9'5 accident insurance scheme 意外保险计划
{]< G=]' accident year basis 意外年度基准
jYFJk&c accommodation 通融;贷款
M'PZ{6; accommodation bill 通融票据;空头票据
U}RBgPX! accommodation party 汇票代发人
r<ucHRO# account balance 帐户余额;帐户结余
x}yl Rg`[ account book 帐簿
`8ac;b account collected in advance 预收款项
W<r<K=`5P account current book 往来帐簿
lL:a}#qxU account of after-acquired property 事后取得的财产报告
e@Lxduq account of defaulter 拖欠帐目
x9vSekV account payable 应付帐款
.9rYBy account payee only [A/C payee only] 只可转帐;存入收款人帐户
/ce;-3+ account receivable 应收帐款
Lwr's'ao. account receivable report 应收帐款报表
d+
jX49Vt account statement 结单;帐单;会计财务报表
Uj):}xgi' account title 帐户名称;会计科目
N/bOl~!y accountant's report 会计师报告
mb1mlsE Accountant's Report Rules 会计师报告规则
#h5lz%2g accounting and auditing procedure 会计与审计程序;会计与核数程序
>
S>*JP Accounting Arrangements 《会计安排》
) *~A|[ accounting basis 会计基础
tWIs
|n accounting by Official Receiver 破产管理署署长呈交的帐目
:&IHdf0+ Accounting Circular 《会计通告》
Vxh39eW accounting class 会计类别
#ES[),+|mB accounting date 记帐日期;会计结算日期
>R+-mP!nj accounting for money 款项核算
*siX:?l Accounting Officer 会计主任
tk&AZb,sP accounting period 会计报告期;会计期
l 88= accounting policy 会计政策;会计方针
{p +&Q| accounting practice 会计惯例
}a7d(7 accounting principle 会计准则
VJ~D.ec accounting record 会计记录
]n!V accounting report 会计报告
r5}p . Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wa"0`a:`; Accounting Society of China 中国会计学会
Q$E.G63Wl accounting statement 会计报表
*;fTiL accounting system 会计制度;会计系统
x+X@&S accounting transaction 会计事项;帐务交易
9>)b6)J D accounting treatment 会计处理
r&{8/ 5" accounting year 会计年度
ZnEgU}g<2 accretion 增值;添加
l<v{8:,e # accrual 应计项目;应累算数目
)|~&(+Q?] accrual basis 应计制;权责发生制
iWs6 !s! accrual basis accounting 应计制会计;权责发生制会计
+
[w 0;W_ accrue 应累算;应计
v$y\X3)mB accrued benefit 应累算利益
p&(0e,`z/ accrued charges 应计费用
uY]';OtG accrued cumulative preference share dividend 应累算的累积优先股股息
%;[DMc/ accrued expenses 应累算费用
$*C
}iJsF accrued interest payable 应付利息;应计未付利息
N]P~`) accrued interest receivable 应收利息;应计未收利息
aTvyzr1 accrued right 累算权益
s41%A2Enh accruing profit 应累算的利润
Y~UuT8-c accumulated fiscal reserve 累积财政储备
\.i7(J] accumulated profit 累积利润;滚存溢利
w
<r*& accumulated reserve 累积储备
j1_>>xB accumulation of surplus income 累积收益盈余
#{6VdWZ acquired assets 既得资产
8W&1"h` acquisition 收购;购置;取得
3H#,qug$ acquisition cost 购置成本
xA3_W acquisition expenses 购置费用
G*=HjLmZg acquisition of 100% interest 收购全部股权
)G2Bx+Z;L acquisition of control 取得控制权
6tH}K acquisition of fixed assets 购置固定资产
x6/u+Urn acquisition of shell “买壳”
.\b.l@O<Z acquisition price 收购价
fbApE act of God 天灾
gq('8*S acting partner 执事合伙人
h% -=8l, active market 买卖活跃的市场;交投畅旺的市场;旺市
$O |Xq7dp active partner 积极参与的合伙人
,a5q62)q active trading 交投活跃
]xS%Er actual circulation 实际流通
lMgguu~qg actual cost 实际成本
|j+JLB actual expenditure 实际开支;实际支出
#VhdYDbW actual income 实际入息;实际收入;实际收益
s)\PY actual market 现货市场
(#dR\Di actual price 现货价;实际价格
R~=c1bpdq actual profit 实际利润
}hn?4ny actual quotation 实盘;实际价位;实际报价
)v(rEY actual year basis 按实际年度计算
(6fD5XtS actuals 实货
Y~Uf2(7b5 actuarial investigation 精算调查
tar/n o actuarial principle 精算原则
u&*[ actuarial report 精算师报告
:a8Sy(" Actuarial Society of Hong Kong 香港精算学会
O]IAIM actuarial valuation 精算师估值
e/4C` J- actuary 精算师
CV[ 9i ad referendum agreement 暂定协议;有待覆核的协定
BD"Dzq ad valorem duty 从价税;按值征税
Q%6zr9 ad valorem duty system 从价税制
i6bUJtL ad valorem fee 从价费
56Lxr{+X ad valorem tariff 从价关税
IfH/~EtX additional allowance 额外免税额
2H;#L`Z* additional amount for unexpired risk 未过期风险的额外款额
U2`:' additional assessable profit 补加应评税利润
7b~uU@L` additional assessment 补加评税
I!!cA?W additional commitment 额外承担
b\\lEM>o1 additional commitment vote 额外承担拨款
rX^uHq8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/\e_B6pF< additional dependent parent allowance 供养父母额外免税额
ea{zL additional provision 额外拨款
E|-oUzt additional stamp duty 附加印花税
$$ $[Vn_H< additional tax 补加税罚款;补加税款
}se3y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
;QVTb3Th adjudged bankrupt 被裁定破产
?0 cv adjudicated bankrupt 裁定破产人
-I4@6vE, adjudication fee 裁定费;评定印花税额手续费;评估契据费
(e;/Smol adjudication of bankruptcy 裁定破产;宣告破产
e6*,MnqBh adjudication of insolvency 裁定无力偿还债务
`\##M= adjusted actual 经调整的实数;调整后的实数
7Tp+]"bL adjusted current assets 经调整的流动资产;调整后的流动资产
n"?*"Ya adjusted figure 经调整的数字;调整后的数额
y.(< adjusted liabilities 经调整的负债;调整后的负债
VOYQ<tg adjusted loss 经调整的亏损;调整后的亏损
;P'5RCqj 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
X#by Dg adjusted profit 经调整的利润;调整后的利润
j 0LZ )V adjusted surplus 经调整的盈余额;调整后的盈余额
k^d^Todq. adjusted value 经调整的价值;调整后的价值
tW!*W? adjustment 调整;修订;理算〔保险〕
,dd1/zm adjustment centre 调剂中心
<^$ppwk$ adjustment lag 调整过程的时间差距;调整时差
'PrBa[% adjustment mechanism 调整机制
du0o4~- adjustment of loss 亏损调整
{ZdF6~+H(! adjustment process 调整过程;调整程序
;I@\}!%H adjustment range 调整幅度
x4 4V
9-o administered exchange rate 受管制汇率
Q e/XEW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/j3",N+I administration expenses 行政费用
#Mk3cp^Yl administration fee 手续费;行政费
eU)QoVt administration in bankruptcy 破产管理
P
B-x_D administration order 遗产管理令
^?0'\Z administrator 管理人;遗产管理人
r#oJch= administrator of the estate 遗产管理人
yIr0D6L admission of debt 债项承认书
s;l"'6:_ admission of proof 接纳债权证明
HNc/p4z advance 放贷款项;垫付款项;预支款项;预付款项
"\vQVZd-E advance account 暂支帐目;预付款帐户
2rC& advance compensation 预付补偿金
!5h8sD; advance from shareholder 股东垫款
MGK?FJn_? advance pending reimbursement 预支以待日后付还
T#6g5Jnsp advanced economy 先进经济体系
hwvi tD!0 advancement 预付;预付财产
qnQ". advances warrant 垫款令
30SQ&j[N] advancing 贷出
4*o?2P$Q adverse balance 逆差
KT 6ppo adverse exchange 逆汇
hi(e%da advertisement addressed to shareholders 在报章刊登的致股东通告
1he5Zevm} advice for collection 托收通知书
/kw;q{>?o advice of drawing 提款通知书;汇票通知书
XM"Qs.E advice of payment 付款通知
-{C Gn5]_# Advisory Committee [Securities and Futures Commission]
,B_tAg4~ 谘询委员会〔证券及期货事务监察委员会〕
=_j<x$,b- Advisory Committee on Diversification 经济多元化谘询委员会
@vib54G affidavit 誓章;遗产申报誓章
?7lW@U0 affidavit of no receipt 述明无收款的誓章
oa=TlBk< affiliate 联号;联营公司;附属公司
*_J{_7pwe affiliated company 附属公司;联号;联营公司
_<F;&(o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N^wHO<IO1 affordability 负担能力
=j~:u.hc' African Development Bank [AfDB] 非洲开发银行
o%`=+-K after-acquired property 事后取得的财产
'Q7^bF^ after-hours dealing 市后交易
8sBT&A6&j after-tax profit 税后盈利;税后利润;税后溢利
vf#d agency agreement 代理协议
\et2aX ! agency expenses 代理机构的开支
0WKS agency fee 代理费
4^YE*6z Agency Law 《代理法》
cX4]ViXSr agent 代理人;承销人
L<iRqayn agent of company 公司代理人
{_L l'S agent's fee 代理人费;经纪费
G9am}qr aggregate 总计;总数;总体数字
oD9L5c) aggregate amount 总款额;总额
An`*![ aggregate assets and liabilities 总体资产与负债
x@/:{B aggregate at constant price 按固定价格计算的总体数字
F#)bGi aggregate demand 总需求
j_h:_D4 aggregate gross position 总持仓量
_Yp~Oj aggregate limit 总限额
^A=tk!C aggregate of salaries tax 合计薪俸税
^Z\"d#A aggregate performance 总体表现;总体业绩
.p o,.} aggregate supply 总体供应
Zo^]y' aggregate surplus 总盈余
'/X]96Ci7 aggregate total 整体总额
!J!&JQ| aggregate value 总值;合计价值
_emW#*V aggregated basis 合计基准
h<>yzr3fN aggregated net chargeable income 合计应课税入息实额
9;\mq'v% aggregation 合并计算;合计;总和
6rD]6#D aggregation of incomes of husband and wife 夫妇入息合并计算
E8R;S}PA aggregation of property 财产的总和
S-3hLw&? agio 差价;贴水
RjgJIVm( 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》
:?y Ma$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+?Cy8Ev? 《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》
YAeF*vP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_/%,cYVc8! 《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》
}a9G,@:k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W[j,QU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rev*G: agreement for a settlement 授产协议
%yjD<2J; agreement for assignment 转让协议
v[8+fd)}S agreement for sale 售卖协议;买卖协议
T2.[iD!A agreement for sale and purchase 买卖协议
ITn PF{N agreement for the payment of interest 支付利息协议
n|rKo<Y0 agreement for the repayment of money 还款协议
~LOE^6C+~o agreement of reinsurance 再保险协议
IFS_DW Agricultural Bank of China 中国农业银行
R?9x!@BV air passenger departure tax 飞机乘客离境税
hOj+z? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z5~W
>r airport tax 机场税
f.66N9BHL, alcohol duty 酒精税
:-Py0{s alienation 让与;让渡;转让
dVHbIx alimony 生活费;赡养费
R1w5,Zt All Ordinaries Index [AOI] 所有普通股指数
rMZuiRz* all risks 全险;综合险
B@6L<oZ All Sales Record for Stock Market 《股票市场成交报告》
g*LD}`X/- Allied Capital Resources Limited 新联财务有限公司
8 Zp^/43 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wD{c$TJ?{F allocation letter 拨款信件
pz)>y&_o allocation of fund 分配款项;预留款项
_'L16@q allocation of profit 利润分配;溢利分配
:lvBcFw allocation warrant 拨款令
idX''%" allotment 分配;配股
GPL%8 YY allotment notice 股份配售通知;配股通知
RB% y($ allotment of shares 股份分配
LGZa
l&9AY allowable 可获宽免;免税的
NV9JMB{q allowable business loss 可扣除的营业亏损
K5XW&|tY! allowable expenses 可扣税的支出
Av5:/c.B allowance 免税额;津贴;备抵;准备金
x{<l8vL=-c allowance for debts 债项的免税额
E!mv} allowance for depreciation by wear and tear 耗损折旧免税额
'x"(OdM:[ allowance for funeral expenses 殡殓费的免税额
2=0HQXXrq allowance for inflation 为通货膨胀而预留的款项;通胀准备金
8=joVbs allowance for repairs and outgoings 修葺及支出方面的免税额
udLI AV* allowance to debtor 给债务人的津贴
u-4@[*^T$ alteration of capital 资本更改
DC-d@N+ alternate trustee 候补受托人
CAs:>s
'8 amalgamation 合并
a\}MJ5] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
xz5A[)N ambit of charges 征税范围;收费范围
c>^(=52Q amended valuation 经修订的估值
3T
gX]J@ American Commodities Exchange 美国商品交易所
n;N79`mZC American Express Bank Limited 美国运通银行
i 61k American Stock Exchange 美国证券交易所
?8GS*I amortization 摊销
#eJ<fU6Da amount due from banks 存放银行同业的款项
1TGRIe) amount due from banks abroad 存放海外银行同业的款项
h !R=t amount due from holding companies 控股公司欠款
P}A!C9Frh amount due from local banks 存放本港银行同业的款项
zhFm2 amount due to banks 银行同业的存款
aVc{ aP amount due to banks abroad 海外银行同业的存款
2@GizT*mA amount due to holding companies 控股公司存款
YE{t?Y\5 amount due to local banks 本港银行同业的存款
M~|7gK.m1 amount due to outport banks 外埠银行同业的存款
foQo`}"5 amount for note issue 发行纸币的款额
^ W?cuJ8 amount of bond 担保契据的款额
[x>Ju&))$ amount of consideration 代价款额
|3@DCbT amount of contribution 供款数额
h3k>WNT7 amount of indebtedness 负债款额
pxd=a!( amount of principal of the loan 贷款本金额
]6)u$4X6$ amount of rates chargeable 应征差饷数额
OVe0{}
j amount of share capital 股本额
u YT$$'S amount of sums assured 承保款额
VK1B}5 / amount of variation 变动幅度
/kkUEo+ amount of vote 拨款数额
$Emu*' amount payable 应付款额
5Q"w{ n amount receivable 应收款额
Cg]),S Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!.$L=>:V analysis 分析
%'H DP3 ancillary risk 附属风险
^sLx3a annual account 周年帐目;周年帐目报表;年度决算;年结
BrwC9: annual accounting date 年结日期
RK|*yt"f" annual allowance 每年免税额;年积金;年度津贴;年津
ty0P9.Q annual balance 年度余额
RE%f'y annual disposable income 每年可动用收入
k<^M >` $ annual estimates 周年预算
<c pck annual fee 年费
$%cc[[/U annual general meeting 周年大会
$P0q! annual growth rate 年增率;每年增长率
y-1e(:GF annual long-term supplement 长期个案每年补助金
crP2jF! annual pensionable emolument 可供计算退休金的年薪
&R_7]f+%) annual report 年报
M[YFyM( Annual Report on the Consumer Price Index 《消费物价指数年报》
A:r?#7 Ma annual return 周年报表;周年申报表;每年报税表格
~&73f7 Annual Return Rules 《周年报表规则》
"/i$_vl annual review of consumer prices 每年消费物价回顾
- Fbp!*.
u annual roll-forward basis 逐年延展方式
YoKyiO!
annual salary 年薪
+)j ll#}? annual statement 年度报表;年度决算表
_q27
3QG/" 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
!EB<N<P"t annuitant 年金受益人
ob{'Z]-V annuity 年金
'|^:,@8P9 annuity contract 年金合约
PWpt\g annuity on human life 人寿年金
/;Tc] antecedent debt 先前的债项
([u|j ante-dated cheque 倒填日期支票
XTJD> anticipated expenditure 预期开支
|0y#} |/ anticipated net profit 预期纯利
U@mznf* J anticipated revenue 预期收入
RQx8Du< anti-inflation measure 反通货膨胀措施
LEgP-sW anti-inflationary stance 反通货膨胀立场
FRrp@hE apparent deficit 表面赤字
yS\&2"o apparent financial solvency 表面偿债能力
\% =\4%: apparent partner 表面合伙人
k k3^m1 application for personal assessment 个人入息课税申请书
<'I["Um application of fund 资金应用
:;7I_tb application to release as liquidator and to destruct the books of accounts and documents
.Q*X5Fc 申请免除清盘人职务及毁灭帐簿与文件
[s{! appointed actuary 委任精算师
St-uE|8 appointed auditor 委任核数师;委任审计师
y!77gx?- appointed trustee 委任的受托人
A]/o-S_ appointer 委任人
~hLan&T apportioned pro rata 按比例分摊
@dDeOnF apportionment 分配;分摊
pFd8p@m_2 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"n!yK apportionment formula 分摊方程式
~t`s&t'c| apportionment of estate duty 遗产税的分摊
B ;1qy[ appraisal 估价;评估
~.m<`~u appreciable growth 可观增长
F3qK6Ah. appreciable impact 显着影响
/9w>:i81 appreciable increase 可观增长
!LI<%P) appreciation 增值;升值
~9dpB>+ appreciation against other currencies 相对其他货币升值
L8QWEFB| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.gRj^pu
appreciation tax 增值税
B )r-,M appropriation 拨款;拨用;拨付
A IP~A]T appropriation account 拨款帐目
az(<<2= Appropriation Bill 拨款法案
PLyity-L[7 appropriation-in-aid system 补助拨款办法
\n)',4mY approved assets 核准资产
Zh<;r;2 approved basket stock 认可一篮子证券
)|F|\6:ne approved budget 核准预算
+T+@g8S approved charitable donation 认可慈善捐款
h4?x_"V" approved charitable institution 认可慈善机构
kz"uTJK approved currency 核准货币;认可货币
9Yx(u2PQ approved estimates 核准预算
'x!\pE- approved estimates of expenditure 核准开支预算
afEa@et' approved overseas insurer 核准海外保险人
fGo4&( U approved overseas trust company 核准海外信托公司
g>@JGzMLP approved pooled investment fund 核准汇集投资基金
1sQIfX#2f approved provident fund scheme 认可公积金计划
~7P)$[ approved provision 核准拨款
Dm>"c;2 approved redeemable share 核准可赎回股份
IU%|K~_n approved regional stock 认可地区性证券
NI >%v approved retirement scheme 认可退休金计划
4>hHUz[_ approved subordinated loan 核准附属贷款
,^#Jw`w^ arbitrage 套戥;套汇;套利
y/lF1{}5 arbitrageur 套戥者;套汇者
*gbK
:*_J arbitrary amount 临时款项
\c=I!<9 arrangement 措施;安排;协定
u/zBz*zh arrears 欠款
:S+K\ arrears of pay 欠付薪酬
[. 5m}V arrears of revenue 逾期未收税款;逾期未收的帐项
T #\ articles of association 组织章程;组织细则;组织章程细则
"ZuuSi Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
&XP(D5lf`B ascertainment of profit 确定利润
7RAB"T;?Q "Asia Clear" “亚洲结算系统”
IS bs l=F Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&],uD3:5O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=!O->C: Asian Development Fund [ADF] 亚洲发展基金
#o.e
(C Asian dollar bond 亚洲美元债券
>ZgzE Asian dollar market 亚洲美元市场
z$32rt8{`v Asian dollar rate 亚洲美元利率
k_al*iM>H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1j<(?MT- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z ^gJy,T asked price 沽盘;喊价;索价;卖方报价
K}VCFV assessable income 应评税入息
j2Zp#E! assessable loss 应评税亏损
VM"cpC_8 assessable profit 应评税利润
*Z5^WHwg assessable value 应评税值
[VCC+_ assessed profit 估定利润
tZrc4$D- assessed value 经评估价值
kNEEu!G assessment 评税;评定;估价;评税单
Lsmcj{1d assessment number 评税编号;估价编号
^PksXfk assessment of additional tax 补加税评税
J3K=z assessment of performance 业绩评估;实绩评价
c?p^!zG Assessor 评税主任
g,ZA\R~ asset price bubbles 资产价格泡沫
yBIlwN`kB asset-backed securities 具资产保证的证券
Y?T{>"_W assets accretion 资产增值
`BPTcL<W assets and liabilities 资产与负债
4`IM[DIG~ assets betterment statement 资产递增表;资产改进表
y7R#PkQ~ assets lending 实物放款;有抵押贷款
mo0\t#jA assets of the company passing on the death 死者去世时转移的公司资产
o\AnM5 assets pledged as security for liabilities 用作负债抵押的资产
$`=p] assets portfolio 资产投资组合
f-=\qSo assets price 资产价格
:$ 5A3i assets quality 资产质素
gg;r;3u assets realization 资产变现
E h%61/ assets refinancing arrangement 资产再集资安排
5jdZC(q5a assets securitization 资产证券化
qtGJJ#^, assets situated outside Hong Kong 在香港以外地方的资产
.1x04Np! assets stripping 削减资产;拆卖资产
^rkKE
dd assets value 资产值
PxHFH pL assignee 承让人
!Brtao"m assignment 转让;转让书;转让契
yC,/R371k assignment of interest 权益转让
WeI+|V$ assignment of letters patent and trade mark 专利证书及商标转让
|D3u"Y!:^ assignment of property 物业转让;物业转让书
Q M,!-~t assignment right 转让权
&K)8 assignor 转让人
weitDr6 associate 有联系的人;有关连人士;相联者;合伙人;联系人
wucdXj{% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l.[pnL D associate member 附属会员
CI|lJ associated body corporate 相联法人团体
kmuksT\)a
associated company 相联公司;联属公司
p|4qkJK8 associated corporation 相联法团
30Yis_l2h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bdUPo+ 公认会计师公会〔英国〕
D7ex{SVA) Association of Futures Exchange Brokers 香港期货经纪协会
$6QIYF"" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_B4&Fb. association of underwriters 承保人组织
GN.Oa$ assumption of control 接管
|Lq8cA)|y assurance 担保;保险;转易;转易书
Hh<H~s [ assurance of interest 权益的转易
~,'{\jDrS at 19XX price 按一九XX年价格计算
SGd]o"VF at a discount 按赔价计算;按贴水价格计算;打折扣
ZSMed(//b at a premium 按溢价计算;按升水价格计算
]-PzN'5\' at call 通知付款;按通知
I0=_=aZO( at constant market price 按固定市价计算
gwZ<$6 at constant price 按固定价格计算
\/-c) at cost 按成本计算
.J#'k+> at current market price 按当时市价计算;按现时市价计算
aD/Rr3v> at current price 按当时价格计算;按现时价格计算
E$d3+`` at factor cost 按要素成本计算;按生产要素成本计算
w-jElV at money-of-the-day price 按付款当日价格计算
0MQ= Rt at or better 按指定或较佳价位〔买卖指令〕
#F*|@ at par 按面值计算;平价
o3ZN0j69| at sight 见票即付
l/$GF|`U at the close 按收市盘
_Fb}zPU! at the opening 按开市盘
GnV0~? attestation 见证;见证条款
<?jdNM at-the-money option 平价期权
93-Y(Xx)bY attorney 受权人;受托代表人
~m%[d.
}e attornment 新拥有人承认书
>&L|oq7$ attributable profit 可归属利润
Iw1Y?Qia attributable share value 可归属股份价值
x^eu[olN Auckland Stock Exchange 奥克兰证券交易所
l }{{7~C` auction 拍卖
BT_]=\zi auctioneer 拍卖商
]]xKc5CT audit 审计;核数
Ku;fZN[g Audit Commission 审计署
^-;S&= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E(qYCafC 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〕
iP/v"g"g audit review 帐目审查
U%{GLO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wI#8|,]"z audited account 审计帐目;经审计的帐目
7AG|'s['= audited annual account 经审计的周年帐目
1CtUf7 `/Q audited balance sheet 经审计的资产负债表
^({)t auditor 核数师;核数主任;审计师
c,UJ uCZ auditor's certificate 核数师证明书;审计师证明书
?0b-fL^^+l auditor's report 核数师报告;审计师报告
95 ;{ms[ Aussie bond 澳元债券
[ X*p
[ austerity budget 紧缩预算
Re%[t9F& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gk;YAI Australia All Ordinaries Index 澳洲所有普通股票指数
)W@ug,y Australian Dollar [AUD] 澳元
6|97;@94 Australian Options Market 澳大利亚期权市场
pMF
vL Australian Securities Commission 澳洲证券事务监察委员会
S"Al[{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.^YxhUH,G Australian Stock Exchange 澳大利亚证券交易所
p_r` " Austrian Schilling [ATS] 奥地利先令
$QX$r N authentication 认证;鉴证
@xG&K{j authority to purchase 委托购买证;委购书
Z\$HgG authorization 认可;核准;授权;授权书
!U`&a=k authorization by direction 指示授权
{N(qS'N authorization by instruction 指令授权
+vc +9E.?9 authorization by warrant 令状授权
570Xk\R@M authorization of unit trust 单位信托的认可
jiI=tg; authorized agent 指定代理人
# @\3{;{R authorized capital 法定资本
wcHk]mLM authorized clerk 出市员
[|\6AIoS authorized dealer 认可交易商
GR,2^]<{ authorized financial institution 认可财务机构
[%IOB/{N authorized fund 认可基金
Da^q9,| authorized fund house 获授权的基金公司;认可基金公司
+ a#&W}K authorized institution 认可机构
;i{B,!# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,CE/o7.FG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x"r0<RK authorized insurer 获授权保险人;获认可承保人
l,ny=Q$[1' authorized investment 特准投资项目
tzI|vVT, authorized person 获授权人
AbU`wr/h 4 authorized representative 获授权代表
$0* sjXV authorized share capital 法定股本
F?L]Dff automated quotation system 自动报价系统
jKS j ); Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
, c.^"5 自动交易系统〔香港期货交易所有限公司〕
_h%Jf{nu automatic adjustment mechanism 自动调整机制
gqaM<!] automatic adjustment system 自动调整系统
u#05`i:Z Automatic Clearing House 自动票据交换所
!_glZ*tL automatic exchange rates accumulation system 自动化汇率累集系统
Q+CJd>B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
; :e7Z^\/k automatic teller machine [ATM] 自动柜员机
! FcGa autopay 自动转帐
KbJ6U75|f available assets 可用资产
z*3b2nV available fiscal reserve 现存财政储备
6]4~]! available profit 可用利润
+cpb!YEAb Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
1nVQYqT_ average 平均;平均数;海损
YV>a 3 average basic salary 平均基本薪金
FT).$h~+4 average consumer expenditure 平均消费开支;一般消费开支
iIfiv<(ChM average cost 平均成本
IPot][ N> average cost of land production 增辟土地平均成本
+Z#=z,.^ average daily turnover 平均每日成交额
K5>3 average daily wage rate 平均每日工资率
Z'o0::k average expenditure pattern 平均开支模式
31n"w; average growth rate 平均增长率
vE ]ge average net fixed assets 固定资产平均净值
~Nh6po{ average of relatives 相对价格平均数
F`}'^> average price 平均价格
)! [B( average propensity to consume 平均消费倾向;一般消费倾向
#83 average propensity to save 平均储蓄倾向;一般储蓄倾向
@kXuC< average rate 平均率
=dm9+ff average revenue 平均收入;平均收益
=fSTncq average stock 平均库存;平均存货
L
K&c~
Uy average yearly rent 平均年租
j/v>,MM avoidance of double taxation 避免双重课税
P0N/bp2Uy avoidance of tax 避税