A:
a6k(O8Ank3 A share A股;甲类股份
">vYEkZ3 abatement of tax 减税;减扣免税额
4wj| ABN AMRO Bank N.V. 荷兰银行
hpz*jyh8 above-the-line expenditure 线上项目支出;经常预算支出
ME10dr above-the-line receipt 线上项目收入;经常预算收入
yDkDtO`K ABSA Asia Limited 南非联合亚洲有限公司
61rh\<bn absolute change 绝对数值变更
*"QE1Fum' absolute expenditure 实际开支
lKhh=Pc2 absolute guideline figure 绝对准则数字
$@qs(Xwr absolute interest 绝对权益
<sCq
x/L absolute order of discharge 绝对破产解除令
!E:Vn *k; absolute profit margin 绝对利润幅度
%Rsf6rJ absolute value 实值;绝对值
=Wy`X0h absolutely vested interest 绝对既得权益
.iN*V|n absorbed cost 已吸收成本;已分摊成本
J_[[BJ&}x absorption 吸收;分摊;合并
nM.?Q}yO~ absorption rate 吸收率;摊配率;分摊率
eeJt4DV8v ACB Finance Limited 亚洲商业财务有限公司
B%g :Z acceptable form of reciprocity 合理的互惠条件
Nb!6YY=Ez- acceptable rate 适当利率;适当汇率
eZod}~J8 acceptance agreement 承兑协议
ocuVDC acceptance for honour 参加承兑
|o=\9:wV acceptor 承兑人;接受人;受票人
!>2\OSp! acceptor for honour 参加承兑人
7fTg97eF accident insurance 意外保险
HFx"fT Accident Insurance Association of Hong Kong 香港意外保险公会
eW*ae;-
accident insurance scheme 意外保险计划
>eTgP._ accident year basis 意外年度基准
@oc%4~zl accommodation 通融;贷款
]vkHU6d accommodation bill 通融票据;空头票据
.f<VmUca accommodation party 汇票代发人
fYQi#0drn account balance 帐户余额;帐户结余
i`nw"8 account book 帐簿
ryp$|?ckJ account collected in advance 预收款项
#Xw[i account current book 往来帐簿
. nF account of after-acquired property 事后取得的财产报告
kq.h\[ account of defaulter 拖欠帐目
vgW1hWmHJ account payable 应付帐款
l
75{JxZX account payee only [A/C payee only] 只可转帐;存入收款人帐户
O-lh\9{'R account receivable 应收帐款
OZ14-}Lr5 account receivable report 应收帐款报表
U>-#(' account statement 结单;帐单;会计财务报表
|Sv #f2` account title 帐户名称;会计科目
2[&-y[1 accountant's report 会计师报告
$~@096`QL< Accountant's Report Rules 会计师报告规则
PW//8lsR accounting and auditing procedure 会计与审计程序;会计与核数程序
>Wit"p Accounting Arrangements 《会计安排》
ZFuJ2 : accounting basis 会计基础
6ym)F!t8l accounting by Official Receiver 破产管理署署长呈交的帐目
|wb(rua Accounting Circular 《会计通告》
?| LB:8
accounting class 会计类别
hGo|2@sc accounting date 记帐日期;会计结算日期
8U:dgXz accounting for money 款项核算
EbYH?hPo Accounting Officer 会计主任
O#5( U.E accounting period 会计报告期;会计期
cASHgm accounting policy 会计政策;会计方针
<IDzv' accounting practice 会计惯例
0:+uw`
% accounting principle 会计准则
kBT}Siw accounting record 会计记录
,Y8X"~{A accounting report 会计报告
h5JwB<8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N b[o6AX Accounting Society of China 中国会计学会
~rX6owBq accounting statement 会计报表
%e<dV\x?T accounting system 会计制度;会计系统
u\geD accounting transaction 会计事项;帐务交易
\J:T] accounting treatment 会计处理
*=9#tYn~ accounting year 会计年度
;GT)sI accretion 增值;添加
Jb.u^3R@ accrual 应计项目;应累算数目
Ib8{+j accrual basis 应计制;权责发生制
yi;t accrual basis accounting 应计制会计;权责发生制会计
&FF. Ddt{ accrue 应累算;应计
?[B[ F accrued benefit 应累算利益
2\tjeg accrued charges 应计费用
XK-x*| accrued cumulative preference share dividend 应累算的累积优先股股息
,wo"(E!4e accrued expenses 应累算费用
rPpAg accrued interest payable 应付利息;应计未付利息
({nSs5)$ accrued interest receivable 应收利息;应计未收利息
T>%ny\?tHW accrued right 累算权益
JsEEAM:w accruing profit 应累算的利润
'R'a/ZR`B7 accumulated fiscal reserve 累积财政储备
9:w,@Phe accumulated profit 累积利润;滚存溢利
"I FGW4FnL accumulated reserve 累积储备
$cU/Im`
accumulation of surplus income 累积收益盈余
9ufs6z acquired assets 既得资产
h:sG23@= acquisition 收购;购置;取得
hBE>e a acquisition cost 购置成本
[]!r|R3 acquisition expenses 购置费用
TPFmSDq acquisition of 100% interest 收购全部股权
f:&OOD o acquisition of control 取得控制权
U?j> 28 acquisition of fixed assets 购置固定资产
PSR`8z n acquisition of shell “买壳”
Y(Ezw !a acquisition price 收购价
(b}7Yb]#c act of God 天灾
H^:|`T|, acting partner 执事合伙人
O~'yP@&` active market 买卖活跃的市场;交投畅旺的市场;旺市
J\D3fh97- active partner 积极参与的合伙人
$QBUnLOek& active trading 交投活跃
z35Rjhj9 actual circulation 实际流通
yP4.Z9 actual cost 实际成本
\U>Kn_7m actual expenditure 实际开支;实际支出
'\\Cpc_g actual income 实际入息;实际收入;实际收益
PuCA
@qY actual market 现货市场
4F6o actual price 现货价;实际价格
/- 4B)mL actual profit 实际利润
xG/qDc actual quotation 实盘;实际价位;实际报价
t+J6P)= actual year basis 按实际年度计算
i4rF~'h@ actuals 实货
+ qqN actuarial investigation 精算调查
$i>VI actuarial principle 精算原则
M?zAkHNS$ actuarial report 精算师报告
{=7i}xY]T Actuarial Society of Hong Kong 香港精算学会
Bt3=/<.\ actuarial valuation 精算师估值
S
Tk#hhx actuary 精算师
JHH&@Cn ad referendum agreement 暂定协议;有待覆核的协定
1tz .e\ ad valorem duty 从价税;按值征税
>v,j;[( ad valorem duty system 从价税制
(r\h dLX ad valorem fee 从价费
T["(YFCByg ad valorem tariff 从价关税
P[ 8N58# additional allowance 额外免税额
Hvo27THLo additional amount for unexpired risk 未过期风险的额外款额
Y{tuaBzD additional assessable profit 补加应评税利润
++"PPbOe&D additional assessment 补加评税
K({,]<l5 additional commitment 额外承担
>{Z=cv/6o additional commitment vote 额外承担拨款
ZhaOH5{9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hO@3-SRa,k additional dependent parent allowance 供养父母额外免税额
yv4PK* additional provision 额外拨款
KZfRiCZ additional stamp duty 附加印花税
Lo9?,^S additional tax 补加税罚款;补加税款
Vnb#N4vR Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
<U pjAuG8 adjudged bankrupt 被裁定破产
}h6z&:qA[? adjudicated bankrupt 裁定破产人
TN`:T.B adjudication fee 裁定费;评定印花税额手续费;评估契据费
yo?Q%w'Nh adjudication of bankruptcy 裁定破产;宣告破产
xR`2+t&t adjudication of insolvency 裁定无力偿还债务
j pv,0( adjusted actual 经调整的实数;调整后的实数
cSk}53 adjusted current assets 经调整的流动资产;调整后的流动资产
", ) adjusted figure 经调整的数字;调整后的数额
5VbNWrw adjusted liabilities 经调整的负债;调整后的负债
i%8 sy adjusted loss 经调整的亏损;调整后的亏损
:XZ
pnjj 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
:zRboqe(cc adjusted profit 经调整的利润;调整后的利润
uK5x[m adjusted surplus 经调整的盈余额;调整后的盈余额
oH"N>@ Vl adjusted value 经调整的价值;调整后的价值
F|Q#KwN adjustment 调整;修订;理算〔保险〕
^T,cXpx| adjustment centre 调剂中心
I0RWdOK8K adjustment lag 调整过程的时间差距;调整时差
*$D-6}Oay adjustment mechanism 调整机制
y8z%s/gRh adjustment of loss 亏损调整
&}1)]6q$ adjustment process 调整过程;调整程序
L{p-'V adjustment range 调整幅度
+KNr1rG administered exchange rate 受管制汇率
j3&*wU_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j]&{ @Y administration expenses 行政费用
G].KJ5,y
administration fee 手续费;行政费
'VEpVo/ administration in bankruptcy 破产管理
{hz:[ administration order 遗产管理令
o7zfD94I administrator 管理人;遗产管理人
K^\9R administrator of the estate 遗产管理人
qr6jn14.c admission of debt 债项承认书
*/E{s? admission of proof 接纳债权证明
fif<[Ax advance 放贷款项;垫付款项;预支款项;预付款项
_yUFe& advance account 暂支帐目;预付款帐户
90}B*3x advance compensation 预付补偿金
'%N)(S`O7P advance from shareholder 股东垫款
KL4/"$l] advance pending reimbursement 预支以待日后付还
Q@n k T1o advanced economy 先进经济体系
e IA=?k.y advancement 预付;预付财产
J]B5w{??b advances warrant 垫款令
`l"~"x^Rr advancing 贷出
{eUfwPAa3 adverse balance 逆差
D9en adverse exchange 逆汇
h[T3WE advertisement addressed to shareholders 在报章刊登的致股东通告
e
AjtW qg advice for collection 托收通知书
[dMxr9M advice of drawing 提款通知书;汇票通知书
:^a$ve3(Jq advice of payment 付款通知
,-)1)R\. Advisory Committee [Securities and Futures Commission]
N{g=Pf?I} 谘询委员会〔证券及期货事务监察委员会〕
zhE7+``g Advisory Committee on Diversification 经济多元化谘询委员会
=C|^C affidavit 誓章;遗产申报誓章
J~.kb k affidavit of no receipt 述明无收款的誓章
qa6~N3* affiliate 联号;联营公司;附属公司
pdSyx>rJ affiliated company 附属公司;联号;联营公司
*gVv74;; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ez{&Y>n affordability 负担能力
6bba}P African Development Bank [AfDB] 非洲开发银行
LKcrr; after-acquired property 事后取得的财产
UhK,H after-hours dealing 市后交易
GWKefH after-tax profit 税后盈利;税后利润;税后溢利
3yN1cd"#? agency agreement 代理协议
BL67sva; agency expenses 代理机构的开支
51x,[y+Xe agency fee 代理费
:cTi$n Agency Law 《代理法》
if>] )g2lr agent 代理人;承销人
RMK
U5A7 agent of company 公司代理人
X;h~s:LM
agent's fee 代理人费;经纪费
y1X.Mvc aggregate 总计;总数;总体数字
4a-wGx#h aggregate amount 总款额;总额
.Ko`DH~!,C aggregate assets and liabilities 总体资产与负债
x5ia<V>=d aggregate at constant price 按固定价格计算的总体数字
2+PIZ6=hN aggregate demand 总需求
0P(}e[~Z aggregate gross position 总持仓量
M &J*I aggregate limit 总限额
]mSVjF3l aggregate of salaries tax 合计薪俸税
?L^ Gu ]y aggregate performance 总体表现;总体业绩
. {I7sUQ aggregate supply 总体供应
=%LS9e^7D aggregate surplus 总盈余
7Y/_/t~Y aggregate total 整体总额
qM+T Wp aggregate value 总值;合计价值
YSbN=Rj aggregated basis 合计基准
yFG&Ir aggregated net chargeable income 合计应课税入息实额
?t-2oLE aggregation 合并计算;合计;总和
P6Ei!t,> aggregation of incomes of husband and wife 夫妇入息合并计算
x%1Rp[ aggregation of property 财产的总和
_qV_(TpS+ agio 差价;贴水
V QI7lJV" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;G$FLL1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Cb.Aw! 《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》
fJuJ#MX{: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
JFfx9%Fq 《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》
R<-KXT9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&3<]FK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+Q.[W`goV agreement for a settlement 授产协议
M:x(_Lu agreement for assignment 转让协议
v;SJgZK agreement for sale 售卖协议;买卖协议
sC>8[Jatd agreement for sale and purchase 买卖协议
2 E^P=jU` agreement for the payment of interest 支付利息协议
("Zi,3"+ agreement for the repayment of money 还款协议
-IE;5f#e agreement of reinsurance 再保险协议
L6T_&AiL$ Agricultural Bank of China 中国农业银行
!SnpesTn air passenger departure tax 飞机乘客离境税
8Ex0[e Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bTj,5,8i airport tax 机场税
k.%F!sK alcohol duty 酒精税
m`Z4#_s2 alienation 让与;让渡;转让
@y +Wl*: alimony 生活费;赡养费
qcqf9g All Ordinaries Index [AOI] 所有普通股指数
2.yzR DfZ all risks 全险;综合险
A!c.P2 All Sales Record for Stock Market 《股票市场成交报告》
8QU`SoS9 Allied Capital Resources Limited 新联财务有限公司
EOL03N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
pS0T>r allocation letter 拨款信件
b> |oU allocation of fund 分配款项;预留款项
-Db( allocation of profit 利润分配;溢利分配
g(1'i 1 allocation warrant 拨款令
Uu
,Re allotment 分配;配股
j2+&B9( allotment notice 股份配售通知;配股通知
)jg3`I@ allotment of shares 股份分配
/=%4gWtr allowable 可获宽免;免税的
>|<6s],v allowable business loss 可扣除的营业亏损
=$MV3] allowable expenses 可扣税的支出
d<]/,BY' allowance 免税额;津贴;备抵;准备金
][3 "xP allowance for debts 债项的免税额
]BA8[2=m allowance for depreciation by wear and tear 耗损折旧免税额
sB $!X@ allowance for funeral expenses 殡殓费的免税额
B6BOy~B0 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
"xWC49 allowance for repairs and outgoings 修葺及支出方面的免税额
X:YxsZQ5Y allowance to debtor 给债务人的津贴
\-^3Pe, alteration of capital 资本更改
^VA)vLj@ alternate trustee 候补受托人
8 _>R 'u[ amalgamation 合并
l1@:&j3h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S5j#&i ambit of charges 征税范围;收费范围
%lujme amended valuation 经修订的估值
-Jb
I7Le American Commodities Exchange 美国商品交易所
t<4+CC2H American Express Bank Limited 美国运通银行
_$r+*nGDz American Stock Exchange 美国证券交易所
Rcu/ @j{O amortization 摊销
f.!cR3XgV amount due from banks 存放银行同业的款项
cng1k
amount due from banks abroad 存放海外银行同业的款项
h-<+Pj c amount due from holding companies 控股公司欠款
qu?D`29 amount due from local banks 存放本港银行同业的款项
t JJaIb6Xj amount due to banks 银行同业的存款
}RXm=ArN amount due to banks abroad 海外银行同业的存款
dme_Ivt amount due to holding companies 控股公司存款
"F=O amount due to local banks 本港银行同业的存款
_]B'C
amount due to outport banks 外埠银行同业的存款
m$]?Jq amount for note issue 发行纸币的款额
ZW2U9 amount of bond 担保契据的款额
wuPx6hCl amount of consideration 代价款额
DwoO([&I amount of contribution 供款数额
/MA4Er r amount of indebtedness 负债款额
!y6
D+<k*] amount of principal of the loan 贷款本金额
;:v:pg8qc amount of rates chargeable 应征差饷数额
)AnX[:y amount of share capital 股本额
J5429Soo amount of sums assured 承保款额
j#29L" amount of variation 变动幅度
zT.qNtU% amount of vote 拨款数额
=V(I amount payable 应付款额
lOql(ZH`w amount receivable 应收款额
Q~nc:eWD Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NI3_wV analysis 分析
`U)~fu/\2M ancillary risk 附属风险
lV3\5AEW annual account 周年帐目;周年帐目报表;年度决算;年结
XJ.vj+XXb
annual accounting date 年结日期
z`lDD annual allowance 每年免税额;年积金;年度津贴;年津
Wfp[)MM; annual balance 年度余额
[8<)^k annual disposable income 每年可动用收入
iJU]|t annual estimates 周年预算
{@k5e)
Q annual fee 年费
O.}{s; annual general meeting 周年大会
H.*XoktC] annual growth rate 年增率;每年增长率
_E3*; annual long-term supplement 长期个案每年补助金
>-f`mT annual pensionable emolument 可供计算退休金的年薪
k\A8Z[ annual report 年报
_L9`bzZj
Annual Report on the Consumer Price Index 《消费物价指数年报》
Ue!
&Vm annual return 周年报表;周年申报表;每年报税表格
t;{/Q&C Annual Return Rules 《周年报表规则》
9|fg\C annual review of consumer prices 每年消费物价回顾
phd,Jg[ annual roll-forward basis 逐年延展方式
4&}LYSZl annual salary 年薪
OT+LQ TE annual statement 年度报表;年度决算表
.#@*)1A#t Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tAefBFu annuitant 年金受益人
SZNM$X|T annuity 年金
$0
eyp]XC\ annuity contract 年金合约
3V2"1Ic annuity on human life 人寿年金
(]1n! antecedent debt 先前的债项
LGV"WE ante-dated cheque 倒填日期支票
VD,g anticipated expenditure 预期开支
fM6Pw6k anticipated net profit 预期纯利
x8w455 anticipated revenue 预期收入
CM_FF:<tn anti-inflation measure 反通货膨胀措施
;mu^WIj anti-inflationary stance 反通货膨胀立场
wUv
Zc apparent deficit 表面赤字
;~3CuN8 apparent financial solvency 表面偿债能力
9ELLJ@oNC apparent partner 表面合伙人
82{Lx7pI application for personal assessment 个人入息课税申请书
CtfI&rb[ application of fund 资金应用
#3leMZ6 application to release as liquidator and to destruct the books of accounts and documents
QOB>TvE 申请免除清盘人职务及毁灭帐簿与文件
h@&&.S`B appointed actuary 委任精算师
'(r/@%=U appointed auditor 委任核数师;委任审计师
!K'j[cA^ appointed trustee 委任的受托人
P;C3{>G9 appointer 委任人
h,"K+$ apportioned pro rata 按比例分摊
[2:Q.Zj apportionment 分配;分摊
B|zJrz0q3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r>+\9q1 apportionment formula 分摊方程式
r3*0`Rup apportionment of estate duty 遗产税的分摊
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appraisal 估价;评估
!RN(/ &%y appreciable growth 可观增长
j#rjYiYKy appreciable impact 显着影响
/I(IT=kp appreciable increase 可观增长
a"@k11 appreciation 增值;升值
UiO%y appreciation against other currencies 相对其他货币升值
],V_"\ATD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OrNi<TY> appreciation tax 增值税
~bC{R&p appropriation 拨款;拨用;拨付
Yi1lvB?m appropriation account 拨款帐目
kaqH.e( Appropriation Bill 拨款法案
jvv3;lWDL. appropriation-in-aid system 补助拨款办法
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jsnFX; approved assets 核准资产
`fYICp approved basket stock 认可一篮子证券
WBvh<wTw; approved budget 核准预算
yPs4S?<s approved charitable donation 认可慈善捐款
z|E/pm$^ approved charitable institution 认可慈善机构
(e.?). e approved currency 核准货币;认可货币
&@NTedg! approved estimates 核准预算
`lygJI?H+{ approved estimates of expenditure 核准开支预算
*:L-/Q)i approved overseas insurer 核准海外保险人
Q]?r&%Y approved overseas trust company 核准海外信托公司
;6P#V`u approved pooled investment fund 核准汇集投资基金
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9 approved provident fund scheme 认可公积金计划
QQ;<L"VW approved provision 核准拨款
d^p af approved redeemable share 核准可赎回股份
%&w 8E[ approved regional stock 认可地区性证券
[$:M/5y9 approved retirement scheme 认可退休金计划
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b approved subordinated loan 核准附属贷款
7L)edR[ arbitrage 套戥;套汇;套利
Oh)s"f\N arbitrageur 套戥者;套汇者
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l-( arbitrary amount 临时款项
vkUXMMuf+e arrangement 措施;安排;协定
T%zCAfx m arrears 欠款
J)tk<&X arrears of pay 欠付薪酬
O<}3\O )G( arrears of revenue 逾期未收税款;逾期未收的帐项
ZFYv|2l articles of association 组织章程;组织细则;组织章程细则
$De1 4 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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ascertainment of profit 确定利润
A@M%}h "Asia Clear" “亚洲结算系统”
P5-1z&9O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z1Y/2MVSb Asian Development Fund [ADF] 亚洲发展基金
!'scOWWn Asian dollar bond 亚洲美元债券
?'SHt9b3| Asian dollar market 亚洲美元市场
NX.%Rj* Asian dollar rate 亚洲美元利率
D_kz'0^| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ML eo3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g2)jd[GM asked price 沽盘;喊价;索价;卖方报价
vz$-KT4e^ assessable income 应评税入息
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$gg assessable loss 应评税亏损
+pMa-{ assessable profit 应评税利润
Zfwhg4G~ assessable value 应评税值
vfBIQfH assessed profit 估定利润
v_=xN^R assessed value 经评估价值
}#'I,?_k assessment 评税;评定;估价;评税单
^jY/w>UdH assessment number 评税编号;估价编号
FVY$A=G assessment of additional tax 补加税评税
w(/#isC assessment of performance 业绩评估;实绩评价
CVxqNR*DN Assessor 评税主任
-QPM$ asset price bubbles 资产价格泡沫
DpA"5RV asset-backed securities 具资产保证的证券
bzj9U>eY assets accretion 资产增值
cl2+,!: assets and liabilities 资产与负债
n`v;S>aT assets betterment statement 资产递增表;资产改进表
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2*aH7 assets lending 实物放款;有抵押贷款
10.u assets of the company passing on the death 死者去世时转移的公司资产
I'sq0^ assets pledged as security for liabilities 用作负债抵押的资产
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+Pf". assets portfolio 资产投资组合
{9mXJu$cc assets price 资产价格
B8=r^!jEL assets quality 资产质素
n{Ce%gy assets realization 资产变现
(_2Iu%F assets refinancing arrangement 资产再集资安排
+`jI z'+ assets securitization 资产证券化
ahJ-T@ assets situated outside Hong Kong 在香港以外地方的资产
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Q' assets stripping 削减资产;拆卖资产
"Sx}7?8AB assets value 资产值
y&A0}>a:d assignee 承让人
l rRRRR assignment 转让;转让书;转让契
g<b(q| assignment of interest 权益转让
SK][UxoHm assignment of letters patent and trade mark 专利证书及商标转让
BeR7LV assignment of property 物业转让;物业转让书
[l`_2{: assignment right 转让权
#k}x} rn<' assignor 转让人
0;J#".(KQ associate 有联系的人;有关连人士;相联者;合伙人;联系人
;pH&YBY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
iwiHw associate member 附属会员
` @PHV associated body corporate 相联法人团体
40?xu#" associated company 相联公司;联属公司
<q}w, XU associated corporation 相联法团
PJ$C$G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W'98ues% 公认会计师公会〔英国〕
|$>ZGs# Association of Futures Exchange Brokers 香港期货经纪协会
GF^)](xY+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E`A6GX association of underwriters 承保人组织
=P}BAJ assumption of control 接管
n PAl8 assurance 担保;保险;转易;转易书
DA9-F assurance of interest 权益的转易
UgqfO( at 19XX price 按一九XX年价格计算
QXaE2}}P at a discount 按赔价计算;按贴水价格计算;打折扣
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:I31 at a premium 按溢价计算;按升水价格计算
n7A %y2 at call 通知付款;按通知
'nx";[6( at constant market price 按固定市价计算
[c`u at constant price 按固定价格计算
?=^~(x?S at cost 按成本计算
%@q/OVnM at current market price 按当时市价计算;按现时市价计算
&gv{LJd5b at current price 按当时价格计算;按现时价格计算
%)t9b@c!} at factor cost 按要素成本计算;按生产要素成本计算
J 7/)XS at money-of-the-day price 按付款当日价格计算
Q$`u=-h| at or better 按指定或较佳价位〔买卖指令〕
\gU=B|W at par 按面值计算;平价
tJ qd at sight 见票即付
AiDV4lHr at the close 按收市盘
=cP7"\ at the opening 按开市盘
U??T> attestation 见证;见证条款
=!R+0 at-the-money option 平价期权
arQEi attorney 受权人;受托代表人
!dcGBj attornment 新拥有人承认书
|0wHNRN_ attributable profit 可归属利润
!kpnBgm U attributable share value 可归属股份价值
^7p>p8 Auckland Stock Exchange 奥克兰证券交易所
<jjn'*44f auction 拍卖
S&q(PI_" auctioneer 拍卖商
th4yuDPuA audit 审计;核数
=Rw-@*#l Audit Commission 审计署
s/+k[9l2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[V2`t' 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〕
q@+#CUa&n audit review 帐目审查
$~G=Hcl9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_yH=w'8. audited account 审计帐目;经审计的帐目
l)P~#G+C audited annual account 经审计的周年帐目
[t{ed)J audited balance sheet 经审计的资产负债表
#"PRsMUw auditor 核数师;核数主任;审计师
=QG0:z)K<v auditor's certificate 核数师证明书;审计师证明书
{=Y3[ auditor's report 核数师报告;审计师报告
'P`L?/_3 Aussie bond 澳元债券
wI{ED austerity budget 紧缩预算
6@X j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zZh\e,* Australia All Ordinaries Index 澳洲所有普通股票指数
.ou#BWav/ Australian Dollar [AUD] 澳元
0*4h}t9j Australian Options Market 澳大利亚期权市场
um5n3=K Australian Securities Commission 澳洲证券事务监察委员会
h ycdk1SN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QPZ|C{Ce Australian Stock Exchange 澳大利亚证券交易所
Vmb `%k20' Austrian Schilling [ATS] 奥地利先令
p$+.] authentication 认证;鉴证
naaww authority to purchase 委托购买证;委购书
Fx]}<IudA^ authorization 认可;核准;授权;授权书
7%7 \2!0J} authorization by direction 指示授权
y]YUuJ9a authorization by instruction 指令授权
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authorization by warrant 令状授权
[@4.<4Y authorization of unit trust 单位信托的认可
Dpf"H authorized agent 指定代理人
I5$]{:L|9 authorized capital 法定资本
2c u?2_, authorized clerk 出市员
;5.S" authorized dealer 认可交易商
MmL)CT authorized financial institution 认可财务机构
2sXNVo8`w" authorized fund 认可基金
>vny9^_ authorized fund house 获授权的基金公司;认可基金公司
v "Yo authorized institution 认可机构
id=:J7!QU authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+m+v1(@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5;4bZ3e,0 authorized insurer 获授权保险人;获认可承保人
(imaL,M-D authorized investment 特准投资项目
R{0nk authorized person 获授权人
h!4jl0oX] authorized representative 获授权代表
'0MH-M authorized share capital 法定股本
WKDa]({k% automated quotation system 自动报价系统
,T<q"d7-# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#ts;s\! 自动交易系统〔香港期货交易所有限公司〕
)^q7s&p/ automatic adjustment mechanism 自动调整机制
!7fL' automatic adjustment system 自动调整系统
1SY`V?cu Automatic Clearing House 自动票据交换所
aZBS!X automatic exchange rates accumulation system 自动化汇率累集系统
n72+X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nS$_VJ]~ automatic teller machine [ATM] 自动柜员机
OdWZYWj autopay 自动转帐
+C8yzMN\ available assets 可用资产
~IhLjE available fiscal reserve 现存财政储备
L &nqlH@+~ available profit 可用利润
N#!**Q 0 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
ZaKT~f%%z average 平均;平均数;海损
NAnccB D!{ average basic salary 平均基本薪金
+jifbf- average consumer expenditure 平均消费开支;一般消费开支
f *HEw average cost 平均成本
WA1h|:Z average cost of land production 增辟土地平均成本
w1 5QqhlK average daily turnover 平均每日成交额
UifuRmn average daily wage rate 平均每日工资率
$sa5aUg } average expenditure pattern 平均开支模式
R{R'byre average growth rate 平均增长率
U1,f$McZs average net fixed assets 固定资产平均净值
("!P_Q# average of relatives 相对价格平均数
,%!E-gr average price 平均价格
,fR /C average propensity to consume 平均消费倾向;一般消费倾向
n5e1ky*9w average propensity to save 平均储蓄倾向;一般储蓄倾向
t7; ^rk* average rate 平均率
uNoP8U%* average revenue 平均收入;平均收益
!YZ$WiPl average stock 平均库存;平均存货
A-GU:B average yearly rent 平均年租
EH2a avoidance of double taxation 避免双重课税
~;ZT<eCIA avoidance of tax 避税