A:
UstUPO A share A股;甲类股份
5@+?{Cl abatement of tax 减税;减扣免税额
N#Rb8&G)b ABN AMRO Bank N.V. 荷兰银行
EA(4xj&:U above-the-line expenditure 线上项目支出;经常预算支出
rl7up above-the-line receipt 线上项目收入;经常预算收入
7P2n{zd, ABSA Asia Limited 南非联合亚洲有限公司
=V|jd'iwx absolute change 绝对数值变更
<&Xl b0 absolute expenditure 实际开支
jUM'f24 absolute guideline figure 绝对准则数字
l,hOnpm9 absolute interest 绝对权益
m6[}KkW absolute order of discharge 绝对破产解除令
,V,mz?d^9 absolute profit margin 绝对利润幅度
ya1
aWs~ absolute value 实值;绝对值
*VhEl7 absolutely vested interest 绝对既得权益
f~wON>$K absorbed cost 已吸收成本;已分摊成本
%B\x
%e;P absorption 吸收;分摊;合并
s1Acl\l-uF absorption rate 吸收率;摊配率;分摊率
Hh Q0> ACB Finance Limited 亚洲商业财务有限公司
by'KJxl[ acceptable form of reciprocity 合理的互惠条件
beo(7,=& acceptable rate 适当利率;适当汇率
:=y5713 acceptance agreement 承兑协议
>I\B_q acceptance for honour 参加承兑
Q&.uL}R acceptor 承兑人;接受人;受票人
0&sa#g2 acceptor for honour 参加承兑人
%?+vtX accident insurance 意外保险
+ZNOvcsV Accident Insurance Association of Hong Kong 香港意外保险公会
\1G'{#Q accident insurance scheme 意外保险计划
y:98}gW`n accident year basis 意外年度基准
aGC3&c[Wx accommodation 通融;贷款
rs?Dn6:;B accommodation bill 通融票据;空头票据
=gI41Y] accommodation party 汇票代发人
j yD3Sa3 account balance 帐户余额;帐户结余
R`@T<ob) account book 帐簿
D%]S>g5k account collected in advance 预收款项
g8uqW1E^ account current book 往来帐簿
=oI[E~1< account of after-acquired property 事后取得的财产报告
z(LR!hr account of defaulter 拖欠帐目
KxK,en4)+ account payable 应付帐款
cZ_)'0
account payee only [A/C payee only] 只可转帐;存入收款人帐户
exJc[G&t( account receivable 应收帐款
^%,{R},s account receivable report 应收帐款报表
YA$YT8iMe account statement 结单;帐单;会计财务报表
,5v'hG account title 帐户名称;会计科目
y#B=9Ri=z accountant's report 会计师报告
U\Vg &"P Accountant's Report Rules 会计师报告规则
@
&N accounting and auditing procedure 会计与审计程序;会计与核数程序
P6.PjK!Ar Accounting Arrangements 《会计安排》
ldUZ\z(* accounting basis 会计基础
s0dP3tz> accounting by Official Receiver 破产管理署署长呈交的帐目
,Tr&`2w Accounting Circular 《会计通告》
w{aGH/LN accounting class 会计类别
3h:~NL accounting date 记帐日期;会计结算日期
jzV"( p! accounting for money 款项核算
0 YFXF Accounting Officer 会计主任
3[u-
LYW accounting period 会计报告期;会计期
lo>9 \ Po accounting policy 会计政策;会计方针
b_RO%L:"yL accounting practice 会计惯例
'r 7[9[ accounting principle 会计准则
Lbrl CB+ accounting record 会计记录
56z>/`= accounting report 会计报告
Kj4BVs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L"
ejA Accounting Society of China 中国会计学会
-c&=3O! accounting statement 会计报表
9Of;8R accounting system 会计制度;会计系统
`{!A1xKZ accounting transaction 会计事项;帐务交易
Hi={(Z5tC4 accounting treatment 会计处理
]]:K
l accounting year 会计年度
uX_#NP/2 accretion 增值;添加
cEu_p2(7!B accrual 应计项目;应累算数目
B1_9l3RM accrual basis 应计制;权责发生制
sPi accrual basis accounting 应计制会计;权责发生制会计
IrL7%? accrue 应累算;应计
'Hx#DhiFz accrued benefit 应累算利益
HNS^:XR accrued charges 应计费用
P}8hK accrued cumulative preference share dividend 应累算的累积优先股股息
%>Gb]dv? accrued expenses 应累算费用
yZ6WbI8n accrued interest payable 应付利息;应计未付利息
AVQcD`V3B accrued interest receivable 应收利息;应计未收利息
UCcr> accrued right 累算权益
,;}
accruing profit 应累算的利润
w{DU<e: accumulated fiscal reserve 累积财政储备
"'[M~Js accumulated profit 累积利润;滚存溢利
s`=| D'G(= accumulated reserve 累积储备
9f0`HvHC accumulation of surplus income 累积收益盈余
y[$UeE"0 acquired assets 既得资产
3R<r[3WP acquisition 收购;购置;取得
w3,KqF acquisition cost 购置成本
CmBPCjh acquisition expenses 购置费用
^$P_B-C N acquisition of 100% interest 收购全部股权
n~6$CQ5dF( acquisition of control 取得控制权
u!D?^:u=) acquisition of fixed assets 购置固定资产
a?+C]u?_D acquisition of shell “买壳”
c;]\$#2 acquisition price 收购价
n)X%&_ act of God 天灾
P
2_!(FZ<l acting partner 执事合伙人
[8za=B/ active market 买卖活跃的市场;交投畅旺的市场;旺市
kEq~M10 active partner 积极参与的合伙人
2?%*UxcO active trading 交投活跃
dY}5Kmt actual circulation 实际流通
HE+' fQ!R actual cost 实际成本
U>*@VOgB actual expenditure 实际开支;实际支出
I*TTD]e'X actual income 实际入息;实际收入;实际收益
?<t?G actual market 现货市场
dYISjk@ actual price 现货价;实际价格
it H actual profit 实际利润
@I4HpY7: actual quotation 实盘;实际价位;实际报价
mh"PA p actual year basis 按实际年度计算
LAc60^t1 actuals 实货
u_WUJ_ actuarial investigation 精算调查
E|;>!MMA; actuarial principle 精算原则
Fxa{
9'99 actuarial report 精算师报告
,|RKM Actuarial Society of Hong Kong 香港精算学会
i}8OaX3x actuarial valuation 精算师估值
(.N n|lY<i actuary 精算师
E'{:HX ad referendum agreement 暂定协议;有待覆核的协定
@lDnD%vZ` ad valorem duty 从价税;按值征税
n>u_>2Ikkj ad valorem duty system 从价税制
9<rs3 84 ad valorem fee 从价费
<7`k[~)VB ad valorem tariff 从价关税
O<p=&=TD7 additional allowance 额外免税额
bJMsB|r additional amount for unexpired risk 未过期风险的额外款额
t }4 additional assessable profit 补加应评税利润
VE]TT>< additional assessment 补加评税
#L!`n)J" additional commitment 额外承担
Ec<33i]h*p additional commitment vote 额外承担拨款
UucX1% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;v]C8 }L^ additional dependent parent allowance 供养父母额外免税额
ROTKK8:+: additional provision 额外拨款
FFZ?-sE additional stamp duty 附加印花税
0@?m"|G additional tax 补加税罚款;补加税款
iuWUr?`\ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
cRKLyb adjudged bankrupt 被裁定破产
0Md.3kY adjudicated bankrupt 裁定破产人
%m6qL adjudication fee 裁定费;评定印花税额手续费;评估契据费
'~
B2[ adjudication of bankruptcy 裁定破产;宣告破产
vWmt<E|e adjudication of insolvency 裁定无力偿还债务
VM5'd adjusted actual 经调整的实数;调整后的实数
ugN%8N adjusted current assets 经调整的流动资产;调整后的流动资产
02EX_tt), adjusted figure 经调整的数字;调整后的数额
" TCJT390 adjusted liabilities 经调整的负债;调整后的负债
_}47U7s8 adjusted loss 经调整的亏损;调整后的亏损
jl}9R]Y_2 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
J1(SL~e], adjusted profit 经调整的利润;调整后的利润
"\Dqtr w adjusted surplus 经调整的盈余额;调整后的盈余额
Y!]a*== adjusted value 经调整的价值;调整后的价值
}8 ;,2E*z adjustment 调整;修订;理算〔保险〕
=k d-rIBc adjustment centre 调剂中心
pFd{Tdh adjustment lag 调整过程的时间差距;调整时差
91R7Rrne adjustment mechanism 调整机制
vxf09v{- adjustment of loss 亏损调整
uDG>m7(}/h adjustment process 调整过程;调整程序
Fp?M@ adjustment range 调整幅度
38-kl,Vw administered exchange rate 受管制汇率
@>VX]Qe^X Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5I[:.o0 administration expenses 行政费用
}#.OJub administration fee 手续费;行政费
e%:vLE
9 administration in bankruptcy 破产管理
|^Yz*r?BJ administration order 遗产管理令
D@X"1X!F`G administrator 管理人;遗产管理人
.I|b9$V administrator of the estate 遗产管理人
Rmn|!C%%K admission of debt 债项承认书
Zt41f PQ admission of proof 接纳债权证明
/kr|}`#
Z advance 放贷款项;垫付款项;预支款项;预付款项
Z/ml,4e advance account 暂支帐目;预付款帐户
@P0rNO%y advance compensation 预付补偿金
5/6Jq advance from shareholder 股东垫款
N4qBCBr( advance pending reimbursement 预支以待日后付还
bO$KV"*! advanced economy 先进经济体系
xH28\]F5n advancement 预付;预付财产
<J~6Q advances warrant 垫款令
XjzGtZ#6 advancing 贷出
]Rf$&7`g{ adverse balance 逆差
F&p42!" adverse exchange 逆汇
?2o+x D2 advertisement addressed to shareholders 在报章刊登的致股东通告
t^Bs3;E^ advice for collection 托收通知书
roriNr/e advice of drawing 提款通知书;汇票通知书
TPx0LDk%( advice of payment 付款通知
dL'oIBp Advisory Committee [Securities and Futures Commission]
)]w&DNc 谘询委员会〔证券及期货事务监察委员会〕
B:i$ Advisory Committee on Diversification 经济多元化谘询委员会
;L76V$& affidavit 誓章;遗产申报誓章
A+Un(tU2( affidavit of no receipt 述明无收款的誓章
)Dv;,t affiliate 联号;联营公司;附属公司
66B,Krz1n affiliated company 附属公司;联号;联营公司
j."V>p8u$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
' p!&&.% affordability 负担能力
4+>~Ui_# African Development Bank [AfDB] 非洲开发银行
ORX<ZOt1 after-acquired property 事后取得的财产
Z8h;3Ek after-hours dealing 市后交易
MsIaMW _ after-tax profit 税后盈利;税后利润;税后溢利
V`/c#y|| agency agreement 代理协议
|R91|-H agency expenses 代理机构的开支
!}mM"|< agency fee 代理费
iX2exJto Agency Law 《代理法》
KX\=wFbP) agent 代理人;承销人
E rA*a3 agent of company 公司代理人
m_ wvi agent's fee 代理人费;经纪费
r;(^]Soz aggregate 总计;总数;总体数字
OJydt; a aggregate amount 总款额;总额
StNA(+rT aggregate assets and liabilities 总体资产与负债
&!:mL], aggregate at constant price 按固定价格计算的总体数字
YJwI@E(l$ aggregate demand 总需求
.j)DE}[q> aggregate gross position 总持仓量
`|nJAW3 aggregate limit 总限额
AVz907h8 aggregate of salaries tax 合计薪俸税
2sqH
>fen aggregate performance 总体表现;总体业绩
b~ig$!N] aggregate supply 总体供应
6L~5qbQ aggregate surplus 总盈余
S{XO3 aggregate total 整体总额
\qW^AD(it< aggregate value 总值;合计价值
T|$tQgY^ aggregated basis 合计基准
5<KBMCn aggregated net chargeable income 合计应课税入息实额
/i!/)]*- aggregation 合并计算;合计;总和
u1'l4VgT aggregation of incomes of husband and wife 夫妇入息合并计算
R-iWbLD aggregation of property 财产的总和
}#Ji"e agio 差价;贴水
$WW7, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
R%t6sbsNv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R SWw4} 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(3x2^M8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bjwl21;{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
]~3a ~
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A]'XC"lS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.db:mSrL agreement for a settlement 授产协议
hE,-CIRg agreement for assignment 转让协议
^8ilUu agreement for sale 售卖协议;买卖协议
#8v l2qWbi agreement for sale and purchase 买卖协议
-idbR[1{? agreement for the payment of interest 支付利息协议
Lrt~Q:z2u agreement for the repayment of money 还款协议
FgP{ agreement of reinsurance 再保险协议
2xy{g&G Agricultural Bank of China 中国农业银行
Sng3 B air passenger departure tax 飞机乘客离境税
nH?#_ 5F1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9,>c;7s X airport tax 机场税
(A_H[xP alcohol duty 酒精税
.`D$.|!8g alienation 让与;让渡;转让
d_V7w4lK alimony 生活费;赡养费
v~dUH0P<>e All Ordinaries Index [AOI] 所有普通股指数
F CfU=4O all risks 全险;综合险
\@NnL\t
u All Sales Record for Stock Market 《股票市场成交报告》
G&N),wsNZK Allied Capital Resources Limited 新联财务有限公司
zLS?:yq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5C-n"8&C& allocation letter 拨款信件
>Zm|R|{BE allocation of fund 分配款项;预留款项
vHymSU/J allocation of profit 利润分配;溢利分配
k^UrFl allocation warrant 拨款令
^D
{v L allotment 分配;配股
>I/~)B`jhE allotment notice 股份配售通知;配股通知
caTKi8 allotment of shares 股份分配
?|<p^: allowable 可获宽免;免税的
u]3VK allowable business loss 可扣除的营业亏损
pug;1UZ allowable expenses 可扣税的支出
!r*JGv= allowance 免税额;津贴;备抵;准备金
aHles5
allowance for debts 债项的免税额
sPX~>8}|VP allowance for depreciation by wear and tear 耗损折旧免税额
]INt9Pvqm allowance for funeral expenses 殡殓费的免税额
RBeQT=B8~ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*ES"^N/88 allowance for repairs and outgoings 修葺及支出方面的免税额
>o"0QD allowance to debtor 给债务人的津贴
Jj1lAg0 alteration of capital 资本更改
S:
g 2V alternate trustee 候补受托人
TPKm>5g amalgamation 合并
_(@ezX.p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Pf<BQ*n ambit of charges 征税范围;收费范围
n3hlo@gYW amended valuation 经修订的估值
>hotkMX `3 American Commodities Exchange 美国商品交易所
Oh=Kl3xs American Express Bank Limited 美国运通银行
c<)O#i@3/ American Stock Exchange 美国证券交易所
C !Lu`y amortization 摊销
y
0fI7:e3 amount due from banks 存放银行同业的款项
nhq,Y0YH amount due from banks abroad 存放海外银行同业的款项
=\jPnov! amount due from holding companies 控股公司欠款
pN;T t+} amount due from local banks 存放本港银行同业的款项
6bpO#&T amount due to banks 银行同业的存款
!V0)eC50 amount due to banks abroad 海外银行同业的存款
y[f6J3/ amount due to holding companies 控股公司存款
`v Ebm Xb amount due to local banks 本港银行同业的存款
.uo:fxbd2 amount due to outport banks 外埠银行同业的存款
9aKCO4 amount for note issue 发行纸币的款额
_ba.oIc amount of bond 担保契据的款额
x@VZJrQQ amount of consideration 代价款额
N2EX`@_2 amount of contribution 供款数额
PrEfJ? amount of indebtedness 负债款额
sGbk4g amount of principal of the loan 贷款本金额
_7-P8"m amount of rates chargeable 应征差饷数额
H#I%6k*\a amount of share capital 股本额
}~NWOJ3; amount of sums assured 承保款额
{0} Q5 amount of variation 变动幅度
JZrZDW>M amount of vote 拨款数额
B}h8c amount payable 应付款额
% ELf7~ amount receivable 应收款额
^;mGOjS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rx(z:: analysis 分析
Et"B8@'P ancillary risk 附属风险
EK^["_*A annual account 周年帐目;周年帐目报表;年度决算;年结
u6p
nO annual accounting date 年结日期
N07FU\<9 annual allowance 每年免税额;年积金;年度津贴;年津
J*f..:m annual balance 年度余额
v<S?"#
]F= annual disposable income 每年可动用收入
R%%h=] annual estimates 周年预算
n0@ \x=9 annual fee 年费
+ gP 4MP annual general meeting 周年大会
')v<MqBr annual growth rate 年增率;每年增长率
7|7sA'1cM annual long-term supplement 长期个案每年补助金
kD4J{\ annual pensionable emolument 可供计算退休金的年薪
rWzO>v annual report 年报
[YQ` ` Annual Report on the Consumer Price Index 《消费物价指数年报》
sJ cwN.s annual return 周年报表;周年申报表;每年报税表格
v>p~y u+G Annual Return Rules 《周年报表规则》
JKYkS*.a} annual review of consumer prices 每年消费物价回顾
%-, -:e annual roll-forward basis 逐年延展方式
~]lVixr9 annual salary 年薪
'uV;)~ annual statement 年度报表;年度决算表
P'CDV3+ 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
-]vPF| annuitant 年金受益人
c9xc@G! annuity 年金
zE4TdT1y| annuity contract 年金合约
,~xX[uB annuity on human life 人寿年金
gK"E4{y_@ antecedent debt 先前的债项
dpcFS0 ante-dated cheque 倒填日期支票
b+ v!3| anticipated expenditure 预期开支
J*'#!
xIa anticipated net profit 预期纯利
"( P-VX anticipated revenue 预期收入
#Q_
d anti-inflation measure 反通货膨胀措施
x4bj?=+ anti-inflationary stance 反通货膨胀立场
7<3eB)S apparent deficit 表面赤字
&o*f*(C2 apparent financial solvency 表面偿债能力
w 7 j
hS apparent partner 表面合伙人
>Sh"/3%q application for personal assessment 个人入息课税申请书
6):^m{RH^ application of fund 资金应用
q6
Rr? application to release as liquidator and to destruct the books of accounts and documents
x*z$4)RP
申请免除清盘人职务及毁灭帐簿与文件
92K#xM/ appointed actuary 委任精算师
\A9hYTC) appointed auditor 委任核数师;委任审计师
aY@st]p appointed trustee 委任的受托人
lip1wR7 appointer 委任人
$P%b?Y/ apportioned pro rata 按比例分摊
h"+|)'*n apportionment 分配;分摊
OQm-BL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FYu=e?L apportionment formula 分摊方程式
XDrNc!XN apportionment of estate duty 遗产税的分摊
4^rO K appraisal 估价;评估
} h0
) appreciable growth 可观增长
O
E56J-*}x appreciable impact 显着影响
7|eD}=jy appreciable increase 可观增长
00)=3@D appreciation 增值;升值
jZvQMW appreciation against other currencies 相对其他货币升值
WAt | J2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/5c;,.hm1R appreciation tax 增值税
]f"l4ay@M appropriation 拨款;拨用;拨付
x_TtS| appropriation account 拨款帐目
\+B+M 7 Appropriation Bill 拨款法案
B^u qu appropriation-in-aid system 补助拨款办法
Ss~dK-{e7 approved assets 核准资产
(VzabO approved basket stock 认可一篮子证券
`^7ARr/ approved budget 核准预算
LlfD>cN approved charitable donation 认可慈善捐款
4chSo.= 4V approved charitable institution 认可慈善机构
KD5} Nk)t approved currency 核准货币;认可货币
,|
EaW& 2 approved estimates 核准预算
"Gh?hU,WWZ approved estimates of expenditure 核准开支预算
Tp0^dZ M+ approved overseas insurer 核准海外保险人
Pq:GvM` approved overseas trust company 核准海外信托公司
/*8Ms` approved pooled investment fund 核准汇集投资基金
r6*~WM|Sq7 approved provident fund scheme 认可公积金计划
e)2s2y@zi approved provision 核准拨款
4-: TQp( approved redeemable share 核准可赎回股份
`d[ja, approved regional stock 认可地区性证券
}6V` U9^g approved retirement scheme 认可退休金计划
3bp'UEF^k approved subordinated loan 核准附属贷款
Q]}aZ4L arbitrage 套戥;套汇;套利
d;D8$q)8Q arbitrageur 套戥者;套汇者
h (`Erb arbitrary amount 临时款项
|
Djgm7$* arrangement 措施;安排;协定
Kqt,sJ arrears 欠款
_,JdL'[d arrears of pay 欠付薪酬
KvrcO#-sL arrears of revenue 逾期未收税款;逾期未收的帐项
^SouA[ articles of association 组织章程;组织细则;组织章程细则
1Gojuey Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
y-iuOzq4 ascertainment of profit 确定利润
-gpF%g`H "Asia Clear" “亚洲结算系统”
mnM!^[|z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C4jqT Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aI6fPQe Asian Development Fund [ADF] 亚洲发展基金
['SZe0 Asian dollar bond 亚洲美元债券
okO^/" Asian dollar market 亚洲美元市场
g0!{CW Asian dollar rate 亚洲美元利率
Uxq9H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
cH!w;Ub] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S>oQm asked price 沽盘;喊价;索价;卖方报价
noBGP/Av=: assessable income 应评税入息
`E),G;I assessable loss 应评税亏损
.D`""up|{ assessable profit 应评税利润
G3&l|@5 assessable value 应评税值
P'4jz&4 assessed profit 估定利润
mqg[2VTRP assessed value 经评估价值
+h$)l/>: assessment 评税;评定;估价;评税单
J \@yP assessment number 评税编号;估价编号
\666{. a assessment of additional tax 补加税评税
j<LDJi>O assessment of performance 业绩评估;实绩评价
|\OG9{q Assessor 评税主任
6^]Y]) asset price bubbles 资产价格泡沫
BQol>VRu asset-backed securities 具资产保证的证券
t6u01r{~` assets accretion 资产增值
xCOC5f5*@ assets and liabilities 资产与负债
CR-6}T assets betterment statement 资产递增表;资产改进表
QJaF6>m assets lending 实物放款;有抵押贷款
V+mTo^ assets of the company passing on the death 死者去世时转移的公司资产
_O-ZII~ assets pledged as security for liabilities 用作负债抵押的资产
xYJ|G=h&A assets portfolio 资产投资组合
SV4a_m? assets price 资产价格
S;vE% assets quality 资产质素
Z[DiLXHL assets realization 资产变现
{ L(Q|bB assets refinancing arrangement 资产再集资安排
Q_bF^4gt assets securitization 资产证券化
Dwq }O assets situated outside Hong Kong 在香港以外地方的资产
e)[>E\u _ assets stripping 削减资产;拆卖资产
j z aC assets value 资产值
V(%L}0[] assignee 承让人
v}v! hs Q assignment 转让;转让书;转让契
KMxP%dV/= assignment of interest 权益转让
+K3SAGm assignment of letters patent and trade mark 专利证书及商标转让
z@nJ-*'U8 assignment of property 物业转让;物业转让书
pm-SDp>s assignment right 转让权
Zjz< Q- assignor 转让人
wsyG~^> associate 有联系的人;有关连人士;相联者;合伙人;联系人
6[<*C? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l%?D%'afN associate member 附属会员
U`D.cEMfH associated body corporate 相联法人团体
TS9=A1J# associated company 相联公司;联属公司
i9.~cnk associated corporation 相联法团
h]rF2 B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Gu-*@C:^& 公认会计师公会〔英国〕
0k?ph$ Association of Futures Exchange Brokers 香港期货经纪协会
QPf#y7_@u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W?a2P6mAh association of underwriters 承保人组织
gxX0$\8o7 assumption of control 接管
NM0[yh assurance 担保;保险;转易;转易书
8#gS{ assurance of interest 权益的转易
GT[,[l at 19XX price 按一九XX年价格计算
!H`Q^Xf} at a discount 按赔价计算;按贴水价格计算;打折扣
BTXS+mvl at a premium 按溢价计算;按升水价格计算
[/}y!;3iXM at call 通知付款;按通知
%E95R8SL at constant market price 按固定市价计算
:GU6v4u at constant price 按固定价格计算
I<q=lK at cost 按成本计算
*RQkL'tRf at current market price 按当时市价计算;按现时市价计算
"JLKO${ Y at current price 按当时价格计算;按现时价格计算
.!ThqYo at factor cost 按要素成本计算;按生产要素成本计算
{
jnQoxN at money-of-the-day price 按付款当日价格计算
*^XfEO at or better 按指定或较佳价位〔买卖指令〕
"x.|' at par 按面值计算;平价
LLn,pI2fL{ at sight 见票即付
$'I+] ; at the close 按收市盘
E$-u:Z<- at the opening 按开市盘
!$"DD[~\ attestation 见证;见证条款
`.f
{V at-the-money option 平价期权
|fMjg'%{} attorney 受权人;受托代表人
c5K@<=?,E attornment 新拥有人承认书
=_%i5]89P attributable profit 可归属利润
D}SYv})Ti attributable share value 可归属股份价值
EK^B=)q6:W Auckland Stock Exchange 奥克兰证券交易所
;- D1n auction 拍卖
bwjjwu& auctioneer 拍卖商
3@ a audit 审计;核数
JJHr<|K Audit Commission 审计署
x&6SjlDb$K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(vCMff/ Y1 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〕
B/S~Jn audit review 帐目审查
-9XB.)\# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VtX9}<Ch~ audited account 审计帐目;经审计的帐目
#On EQ: audited annual account 经审计的周年帐目
(nk)'ur. audited balance sheet 经审计的资产负债表
8Z TN auditor 核数师;核数主任;审计师
$]4>;gTL' auditor's certificate 核数师证明书;审计师证明书
~c~$2Xo auditor's report 核数师报告;审计师报告
:"+/M{qz Aussie bond 澳元债券
3siWq9. austerity budget 紧缩预算
gU7@}P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vc.:du Australia All Ordinaries Index 澳洲所有普通股票指数
4Gl0h'!( Australian Dollar [AUD] 澳元
\Kph?l9Ww Australian Options Market 澳大利亚期权市场
9o<}*L Australian Securities Commission 澳洲证券事务监察委员会
<MgR
x9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GY@-}p~it Australian Stock Exchange 澳大利亚证券交易所
box(FjrZE Austrian Schilling [ATS] 奥地利先令
u~#QvA~] authentication 认证;鉴证
cPh
U qET authority to purchase 委托购买证;委购书
~7$E\w6 authorization 认可;核准;授权;授权书
u<x2"0f authorization by direction 指示授权
/"A)}>a authorization by instruction 指令授权
8+no>%L authorization by warrant 令状授权
+{V"a<D$m authorization of unit trust 单位信托的认可
>hcA:\UPk authorized agent 指定代理人
Mp:/[%9Fi authorized capital 法定资本
z4f\0uQ authorized clerk 出市员
tGGv 2TCEy authorized dealer 认可交易商
P+iZ5S\kL= authorized financial institution 认可财务机构
I^iJ^Z]vx authorized fund 认可基金
ViV"+b#gu authorized fund house 获授权的基金公司;认可基金公司
V[f-Nj Kf authorized institution 认可机构
mzufl:-= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[6@{^ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e0O2>w authorized insurer 获授权保险人;获认可承保人
a []Iz8*6e authorized investment 特准投资项目
SFrQPdX6V authorized person 获授权人
{HKd="%VG authorized representative 获授权代表
'=!@s1;{[; authorized share capital 法定股本
%liu[6_ automated quotation system 自动报价系统
6X(Yv2X&4% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(lwrk( 自动交易系统〔香港期货交易所有限公司〕
W=T3spV automatic adjustment mechanism 自动调整机制
5y7rY!]Bf automatic adjustment system 自动调整系统
s`*
'JM< Automatic Clearing House 自动票据交换所
V eO$n*O automatic exchange rates accumulation system 自动化汇率累集系统
?bc-?<Xk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
v. ,|#}0 o automatic teller machine [ATM] 自动柜员机
>AsD6]
autopay 自动转帐
)Lht}I ]: available assets 可用资产
I`"8}d@Jm available fiscal reserve 现存财政储备
J+f
.r|? available profit 可用利润
n}9vAvC Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
6AeX$>k+ average 平均;平均数;海损
"0o1M\6Z average basic salary 平均基本薪金
fj
X~"U average consumer expenditure 平均消费开支;一般消费开支
ZD{%0uh average cost 平均成本
+]|aACt] average cost of land production 增辟土地平均成本
hzIP ?0^E average daily turnover 平均每日成交额
{@Y|"qIN average daily wage rate 平均每日工资率
h8;B +#f` average expenditure pattern 平均开支模式
6~8A$: average growth rate 平均增长率
* z|i{=W
F average net fixed assets 固定资产平均净值
Wx#((T average of relatives 相对价格平均数
<
aeBhg% average price 平均价格
g z!q average propensity to consume 平均消费倾向;一般消费倾向
y+f@8] average propensity to save 平均储蓄倾向;一般储蓄倾向
( lbF/F>v average rate 平均率
oJC-? average revenue 平均收入;平均收益
OgJd^ average stock 平均库存;平均存货
su]CaHU average yearly rent 平均年租
j.Ro(0% avoidance of double taxation 避免双重课税
UpL1C~& avoidance of tax 避税