A:
ndD>Oc}"3 A share A股;甲类股份
3l=q@72 abatement of tax 减税;减扣免税额
=RWTjTZ ABN AMRO Bank N.V. 荷兰银行
]0D- g2!|A above-the-line expenditure 线上项目支出;经常预算支出
VgbNZ{qk@ above-the-line receipt 线上项目收入;经常预算收入
^t'mW;C$4 ABSA Asia Limited 南非联合亚洲有限公司
;7\Fx8"s[ absolute change 绝对数值变更
h8(#\E absolute expenditure 实际开支
eKr>>4,-P absolute guideline figure 绝对准则数字
"=a3"/u absolute interest 绝对权益
6Rfv3 absolute order of discharge 绝对破产解除令
!` 1h *} absolute profit margin 绝对利润幅度
oEX,\@+u absolute value 实值;绝对值
\kQ)fk]^ absolutely vested interest 绝对既得权益
xCZ_x$bk absorbed cost 已吸收成本;已分摊成本
P|Aac,nE+^ absorption 吸收;分摊;合并
_ &, A absorption rate 吸收率;摊配率;分摊率
|!(8c>]Bo ACB Finance Limited 亚洲商业财务有限公司
l`\L@~l n acceptable form of reciprocity 合理的互惠条件
d.f0OhQ acceptable rate 适当利率;适当汇率
=b%f@x_U1 acceptance agreement 承兑协议
s:_hsmc" acceptance for honour 参加承兑
!`_f acceptor 承兑人;接受人;受票人
IBNg2Y acceptor for honour 参加承兑人
GXZ="3W | accident insurance 意外保险
Qm[((6} Accident Insurance Association of Hong Kong 香港意外保险公会
i$y=tJehi accident insurance scheme 意外保险计划
bkJ bnW= accident year basis 意外年度基准
.6gx|V+ accommodation 通融;贷款
)>ML7y accommodation bill 通融票据;空头票据
\ZRII<k5) accommodation party 汇票代发人
h.tj8O1 account balance 帐户余额;帐户结余
tEL;,1 account book 帐簿
IX+Jf? &^ account collected in advance 预收款项
nC3+Zka account current book 往来帐簿
wwl,F=| Y account of after-acquired property 事后取得的财产报告
u[qy1M0 account of defaulter 拖欠帐目
O
?T~>| account payable 应付帐款
Gxd/t#; account payee only [A/C payee only] 只可转帐;存入收款人帐户
/6rjGc account receivable 应收帐款
XI`_PQco account receivable report 应收帐款报表
Kvg=7o account statement 结单;帐单;会计财务报表
.45wwouZkc account title 帐户名称;会计科目
Z kw-a accountant's report 会计师报告
c&T5C,] Accountant's Report Rules 会计师报告规则
MNs<yQ9I' accounting and auditing procedure 会计与审计程序;会计与核数程序
ai;!Q%B#Q Accounting Arrangements 《会计安排》
l]|&j`'O accounting basis 会计基础
6teu_FS accounting by Official Receiver 破产管理署署长呈交的帐目
Q3>qT84 Accounting Circular 《会计通告》
XF: wsC accounting class 会计类别
EG\L]fmD accounting date 记帐日期;会计结算日期
Sp[9vlo8 accounting for money 款项核算
$MasYi Accounting Officer 会计主任
HZ<#H3_ix accounting period 会计报告期;会计期
il>+jVr accounting policy 会计政策;会计方针
}F1Asn accounting practice 会计惯例
.U(6])%;@ accounting principle 会计准则
iY>xx~V accounting record 会计记录
5V<6_o accounting report 会计报告
9y\nO)\Tv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w8D8\`i!" Accounting Society of China 中国会计学会
_LF'0s* accounting statement 会计报表
pXNhU88 accounting system 会计制度;会计系统
`x=kb; accounting transaction 会计事项;帐务交易
DQhHU1 accounting treatment 会计处理
,;6%s>Cvd( accounting year 会计年度
m@nGXl'! accretion 增值;添加
fyUW;dj accrual 应计项目;应累算数目
>
X
AB# accrual basis 应计制;权责发生制
(NUXK accrual basis accounting 应计制会计;权责发生制会计
f]1 $` accrue 应累算;应计
=O8 YU)# accrued benefit 应累算利益
#~j $J accrued charges 应计费用
QqL?? p-S> accrued cumulative preference share dividend 应累算的累积优先股股息
,dba:D=l accrued expenses 应累算费用
`*CoVx~fk accrued interest payable 应付利息;应计未付利息
b5g^{bzwu accrued interest receivable 应收利息;应计未收利息
*Iw19o-I accrued right 累算权益
Q\X_JZ accruing profit 应累算的利润
blz#M # accumulated fiscal reserve 累积财政储备
R&s/s`pLW accumulated profit 累积利润;滚存溢利
Jur$O,u40l accumulated reserve 累积储备
6Hc25NuQZ accumulation of surplus income 累积收益盈余
7#
'j>] acquired assets 既得资产
Uj 3{c acquisition 收购;购置;取得
F4(;O7j9 acquisition cost 购置成本
&[\zs&[@y acquisition expenses 购置费用
R(Vd[EGY acquisition of 100% interest 收购全部股权
_6FDuCVD- acquisition of control 取得控制权
yq3"VFh3d acquisition of fixed assets 购置固定资产
?_pd#W=! acquisition of shell “买壳”
W(ZEqH2 acquisition price 收购价
jM*wm~4>@ act of God 天灾
#O^zA`D acting partner 执事合伙人
.f!'>_ active market 买卖活跃的市场;交投畅旺的市场;旺市
3sBWtz active partner 积极参与的合伙人
^?%ThPo_ active trading 交投活跃
EHe-wC actual circulation 实际流通
fR.raI4et actual cost 实际成本
nb5%a actual expenditure 实际开支;实际支出
a[^dK- actual income 实际入息;实际收入;实际收益
F`Vp actual market 现货市场
Zo-Au actual price 现货价;实际价格
;Xidv9c actual profit 实际利润
d{!zJ+n actual quotation 实盘;实际价位;实际报价
J!rZskd actual year basis 按实际年度计算
-'W:P'BG actuals 实货
7({.kD6 actuarial investigation 精算调查
$o\Uq actuarial principle 精算原则
"z.!h(Eq actuarial report 精算师报告
7.5\LTM>9e Actuarial Society of Hong Kong 香港精算学会
17Q*
<iCs actuarial valuation 精算师估值
j@Us7Q)A( actuary 精算师
u@wQ )^ ad referendum agreement 暂定协议;有待覆核的协定
bVRxGn @l ad valorem duty 从价税;按值征税
/C<} :R ad valorem duty system 从价税制
iEFS>kL8e ad valorem fee 从价费
cNN_KA ad valorem tariff 从价关税
jM@@N. additional allowance 额外免税额
AMgvk`<f additional amount for unexpired risk 未过期风险的额外款额
;c~DBJg'| additional assessable profit 补加应评税利润
}=3W(1cu- additional assessment 补加评税
p|Fhh\,*`X additional commitment 额外承担
G`!;RX additional commitment vote 额外承担拨款
uuhvd h= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8DrKq]& additional dependent parent allowance 供养父母额外免税额
Qe/=(P< additional provision 额外拨款
Hi{!<e2 additional stamp duty 附加印花税
hG'2(Y! additional tax 补加税罚款;补加税款
_Q;M$.[zyR Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CQY/q@7 adjudged bankrupt 被裁定破产
$PbN=@ adjudicated bankrupt 裁定破产人
Y@'1}=`J adjudication fee 裁定费;评定印花税额手续费;评估契据费
"ZVBn!
adjudication of bankruptcy 裁定破产;宣告破产
P3XP=G`E adjudication of insolvency 裁定无力偿还债务
( Gxv?\ adjusted actual 经调整的实数;调整后的实数
D+_PyK~jc adjusted current assets 经调整的流动资产;调整后的流动资产
1/qiE{NW adjusted figure 经调整的数字;调整后的数额
[laX~(ND{ adjusted liabilities 经调整的负债;调整后的负债
0H.B>:pv adjusted loss 经调整的亏损;调整后的亏损
kqAQrg]n adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
&sA6o"h~ adjusted profit 经调整的利润;调整后的利润
~pSD| WX adjusted surplus 经调整的盈余额;调整后的盈余额
o:Z*F0qm adjusted value 经调整的价值;调整后的价值
.J\U|r adjustment 调整;修订;理算〔保险〕
>-y&k^a= adjustment centre 调剂中心
El&pux2 adjustment lag 调整过程的时间差距;调整时差
A[':O*iB adjustment mechanism 调整机制
&<i>)Ss adjustment of loss 亏损调整
qXW2a'~ adjustment process 调整过程;调整程序
.'AHIR&> adjustment range 调整幅度
"/XS3sv"s administered exchange rate 受管制汇率
~(0Y`+gC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j'0*|f ^z administration expenses 行政费用
)@`w^\E_~_ administration fee 手续费;行政费
Q+ST8 administration in bankruptcy 破产管理
KF-gcRh administration order 遗产管理令
\ZDT=? administrator 管理人;遗产管理人
yM D*>8/ administrator of the estate 遗产管理人
lB\j>.c admission of debt 债项承认书
?y45#Tk] admission of proof 接纳债权证明
Q}Vho.N@= advance 放贷款项;垫付款项;预支款项;预付款项
!%M-w0vC9 advance account 暂支帐目;预付款帐户
1aMBCh<}JN advance compensation 预付补偿金
|QgXSe7 advance from shareholder 股东垫款
;%z0iZmg advance pending reimbursement 预支以待日后付还
R;V(D3 advanced economy 先进经济体系
5BCaE)J advancement 预付;预付财产
+ow
^xiD advances warrant 垫款令
~ pdf' advancing 贷出
K6oXnz} adverse balance 逆差
@x J^JcE adverse exchange 逆汇
{:FITF3o advertisement addressed to shareholders 在报章刊登的致股东通告
&Y=NUDt_ advice for collection 托收通知书
s*YFN#Wuc advice of drawing 提款通知书;汇票通知书
ujWHO$uz! advice of payment 付款通知
u#UeJuO Advisory Committee [Securities and Futures Commission]
et ~gO!1:* 谘询委员会〔证券及期货事务监察委员会〕
ta 6WZu Advisory Committee on Diversification 经济多元化谘询委员会
z=Vvb affidavit 誓章;遗产申报誓章
w./EJkKI affidavit of no receipt 述明无收款的誓章
c`}X2u]k affiliate 联号;联营公司;附属公司
22r01qH affiliated company 附属公司;联号;联营公司
O}f(h5!k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a!^wc, affordability 负担能力
A07P$3>/W African Development Bank [AfDB] 非洲开发银行
+@qk=]3a after-acquired property 事后取得的财产
B# H after-hours dealing 市后交易
IFTW,9hh after-tax profit 税后盈利;税后利润;税后溢利
q(p0#Mk,E agency agreement 代理协议
eB@i)w?@o agency expenses 代理机构的开支
=K>Z{%i agency fee 代理费
y?@Y\ b Agency Law 《代理法》
aC$g(>xFt agent 代理人;承销人
7VXeu+-P agent of company 公司代理人
835Upj> agent's fee 代理人费;经纪费
l?1!h2z% aggregate 总计;总数;总体数字
p+7BsW.l aggregate amount 总款额;总额
l{a&Zy) aggregate assets and liabilities 总体资产与负债
\mu9ikZ< aggregate at constant price 按固定价格计算的总体数字
XP^6*}H.* aggregate demand 总需求
7~Ga>BK aggregate gross position 总持仓量
yl ;'Ru: aggregate limit 总限额
^[Er%yr0 aggregate of salaries tax 合计薪俸税
eo_T.q aggregate performance 总体表现;总体业绩
4vQHr!$Ep aggregate supply 总体供应
9cmJD5OO aggregate surplus 总盈余
n1/lE) aggregate total 整体总额
l>(G3lIw aggregate value 总值;合计价值
`pMI[pLZe aggregated basis 合计基准
2*L/c- aggregated net chargeable income 合计应课税入息实额
D5m\u$~V aggregation 合并计算;合计;总和
RZtL<2.@ aggregation of incomes of husband and wife 夫妇入息合并计算
uY~A0I5Z aggregation of property 财产的总和
ck~xj0 agio 差价;贴水
g&vEc1LNo 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》
bX(*f>G' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wqOhJYc 《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》
,;-*q}U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wf@2&vJ 《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》
Qd4T?5 vG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&P3vcB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[;f"',)y, agreement for a settlement 授产协议
^aW[~ c agreement for assignment 转让协议
8)!;[G| agreement for sale 售卖协议;买卖协议
:Y3?, agreement for sale and purchase 买卖协议
NGY I%: agreement for the payment of interest 支付利息协议
qi2dTB agreement for the repayment of money 还款协议
r*wKYb agreement of reinsurance 再保险协议
F]*-i 55S Agricultural Bank of China 中国农业银行
RHbp:Mlk air passenger departure tax 飞机乘客离境税
R*0F)M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6v#G'M#r airport tax 机场税
*]6dV' alcohol duty 酒精税
W8NA. alienation 让与;让渡;转让
^e,RM_. alimony 生活费;赡养费
i?/?{p$#a- All Ordinaries Index [AOI] 所有普通股指数
`7_LJ
\>I all risks 全险;综合险
~&:R\ All Sales Record for Stock Market 《股票市场成交报告》
ECzNByP Allied Capital Resources Limited 新联财务有限公司
\(FDR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_64@zdL+ allocation letter 拨款信件
-JENY|6 allocation of fund 分配款项;预留款项
@ 1A_eF allocation of profit 利润分配;溢利分配
ix+x-G allocation warrant 拨款令
i|^6s87"N2 allotment 分配;配股
EvmmQ allotment notice 股份配售通知;配股通知
{ bn#:75r allotment of shares 股份分配
!?*!"S-Sl allowable 可获宽免;免税的
AZy2Pu56 allowable business loss 可扣除的营业亏损
[]0~9,u allowable expenses 可扣税的支出
:a@z53X@M allowance 免税额;津贴;备抵;准备金
Y7)@(7G)\ allowance for debts 债项的免税额
2oG|l!C allowance for depreciation by wear and tear 耗损折旧免税额
Ig KAD#2a allowance for funeral expenses 殡殓费的免税额
h,'+w allowance for inflation 为通货膨胀而预留的款项;通胀准备金
2QRn
c" allowance for repairs and outgoings 修葺及支出方面的免税额
|=T<WU1$ allowance to debtor 给债务人的津贴
[9_ (+E[} alteration of capital 资本更改
Gnt!!1_8L alternate trustee 候补受托人
+:%FJCOT amalgamation 合并
K>6k@okO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s*~o%emw ambit of charges 征税范围;收费范围
tlgvBRH> amended valuation 经修订的估值
"'B%.a#k American Commodities Exchange 美国商品交易所
[Mc5N American Express Bank Limited 美国运通银行
]!aa#?Fc American Stock Exchange 美国证券交易所
J6ShIPc amortization 摊销
A_~5| amount due from banks 存放银行同业的款项
MjC%6%HI amount due from banks abroad 存放海外银行同业的款项
"\r~,S{: amount due from holding companies 控股公司欠款
<SZO-
-+lB amount due from local banks 存放本港银行同业的款项
XSjelA? amount due to banks 银行同业的存款
CZRo{2!?U amount due to banks abroad 海外银行同业的存款
\Egc5{ amount due to holding companies 控股公司存款
f {Z%:H amount due to local banks 本港银行同业的存款
ja- ~` amount due to outport banks 外埠银行同业的存款
i%4k5[f.: amount for note issue 发行纸币的款额
-z$2pXT ^ amount of bond 担保契据的款额
?(8%SPRk amount of consideration 代价款额
y?#J`o-
O amount of contribution 供款数额
;S`-9}6 amount of indebtedness 负债款额
(x0*(*A} amount of principal of the loan 贷款本金额
lkg*AAR?' amount of rates chargeable 应征差饷数额
~"2@A
F amount of share capital 股本额
~!9Px j* amount of sums assured 承保款额
yGGB amount of variation 变动幅度
ZCFf@2&z8 amount of vote 拨款数额
?lN8~Ze amount payable 应付款额
Wx)U<:^e amount receivable 应收款额
X/K)kIi Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1 3`0d analysis 分析
e)dWa'2< ancillary risk 附属风险
D8AIVK] annual account 周年帐目;周年帐目报表;年度决算;年结
!LOors za annual accounting date 年结日期
g^ $11 annual allowance 每年免税额;年积金;年度津贴;年津
Pph8"`mv.m annual balance 年度余额
xf"5<PTW</ annual disposable income 每年可动用收入
6.h annual estimates 周年预算
7Ljj#!`lUp annual fee 年费
A
a} o* annual general meeting 周年大会
uoY`qF.` annual growth rate 年增率;每年增长率
l()MYuLNV annual long-term supplement 长期个案每年补助金
2, "q_d'V annual pensionable emolument 可供计算退休金的年薪
,,gLrVk annual report 年报
Tb1}XvZ Annual Report on the Consumer Price Index 《消费物价指数年报》
]ZzG!7 annual return 周年报表;周年申报表;每年报税表格
q6JW@GT Annual Return Rules 《周年报表规则》
Xu94v{u3 annual review of consumer prices 每年消费物价回顾
Z<|_+7T annual roll-forward basis 逐年延展方式
Iei7!KLW annual salary 年薪
R 4$Q3vcH annual statement 年度报表;年度决算表
Sja{$zL+W 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
WCmNibj annuitant 年金受益人
sC5uA
.?>9 annuity 年金
4!~
.6cp3 annuity contract 年金合约
yC 7Vb
P annuity on human life 人寿年金
QK!:q{ antecedent debt 先前的债项
3E!<p ante-dated cheque 倒填日期支票
"R2t&X[9 anticipated expenditure 预期开支
DxKfWb5 R anticipated net profit 预期纯利
.d~]e2x anticipated revenue 预期收入
V l~Y anti-inflation measure 反通货膨胀措施
xPDA475Cw3 anti-inflationary stance 反通货膨胀立场
F\=Rm apparent deficit 表面赤字
Vx6?@R apparent financial solvency 表面偿债能力
fHe0W apparent partner 表面合伙人
yOUX E>- application for personal assessment 个人入息课税申请书
(ND5CKCR^ application of fund 资金应用
r3H}*Wpf application to release as liquidator and to destruct the books of accounts and documents
Ur([L& 申请免除清盘人职务及毁灭帐簿与文件
k'ZUBTRq! appointed actuary 委任精算师
3_\{[_W appointed auditor 委任核数师;委任审计师
2@3.xG appointed trustee 委任的受托人
}x?H ~QQT appointer 委任人
1KYbL8c apportioned pro rata 按比例分摊
p37zz4 apportionment 分配;分摊
,]uX:h-EM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)0U3w#,JQ apportionment formula 分摊方程式
..]*Ao2 apportionment of estate duty 遗产税的分摊
RJRq` T|m appraisal 估价;评估
A!ioji+{[ appreciable growth 可观增长
{;iHYr-zs appreciable impact 显着影响
/}nrF4S appreciable increase 可观增长
tSb?]J appreciation 增值;升值
uqa4&2(I=j appreciation against other currencies 相对其他货币升值
UROj9COv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G=C5T( appreciation tax 增值税
^0Q=#p appropriation 拨款;拨用;拨付
50`iCD appropriation account 拨款帐目
EO].qN-8
Appropriation Bill 拨款法案
P('t6MVlT appropriation-in-aid system 补助拨款办法
"s>fV9YyZ approved assets 核准资产
C'-zh\a approved basket stock 认可一篮子证券
L`jB)wF/J approved budget 核准预算
aI={,\ approved charitable donation 认可慈善捐款
5"kx}f2$ approved charitable institution 认可慈善机构
S~k 0@ approved currency 核准货币;认可货币
%9QMzz5 approved estimates 核准预算
9P7xoXJ@y approved estimates of expenditure 核准开支预算
"B9[cDM& approved overseas insurer 核准海外保险人
vr{'FMc approved overseas trust company 核准海外信托公司
5>ADw3z' approved pooled investment fund 核准汇集投资基金
1C0Y0{6, approved provident fund scheme 认可公积金计划
3'[Rvy{ approved provision 核准拨款
[arTx^ approved redeemable share 核准可赎回股份
<o&o=Y8 approved regional stock 认可地区性证券
DIG0:)4R. approved retirement scheme 认可退休金计划
Jtp>m?1Ve approved subordinated loan 核准附属贷款
vXyuEEe arbitrage 套戥;套汇;套利
's>#8;X arbitrageur 套戥者;套汇者
,C{^`Bk-W arbitrary amount 临时款项
6wb^*dD92 arrangement 措施;安排;协定
b8N[."~: arrears 欠款
G{NSAaD[ arrears of pay 欠付薪酬
` URSv,( arrears of revenue 逾期未收税款;逾期未收的帐项
-XBKOybHBO articles of association 组织章程;组织细则;组织章程细则
(VYR!(17 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
83KfM!w ascertainment of profit 确定利润
h_&4p=SQ "Asia Clear" “亚洲结算系统”
3z,v#2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X~v4"|a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5c:'> Asian Development Fund [ADF] 亚洲发展基金
IjG5X[@ Asian dollar bond 亚洲美元债券
1mJbQ#5 Asian dollar market 亚洲美元市场
tS\=<T Asian dollar rate 亚洲美元利率
ZjU=~)O}H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GA|/7[I} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
JsmbW|t^ asked price 沽盘;喊价;索价;卖方报价
^uyN v-'F assessable income 应评税入息
E tJ~dL) assessable loss 应评税亏损
VLcyPM@"Q! assessable profit 应评税利润
brg":V1a assessable value 应评税值
j|VXC(6P, assessed profit 估定利润
81g9ZV(4 assessed value 经评估价值
Ro'jM0(KE assessment 评税;评定;估价;评税单
Md8(`@`o assessment number 评税编号;估价编号
|Du,UY/ assessment of additional tax 补加税评税
d?:`n9` assessment of performance 业绩评估;实绩评价
r0F_; Assessor 评税主任
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hQj asset price bubbles 资产价格泡沫
9t{|_G asset-backed securities 具资产保证的证券
}FPM-M3y assets accretion 资产增值
{UB%(E[Mr assets and liabilities 资产与负债
HUj+- assets betterment statement 资产递增表;资产改进表
[O^}rUqq assets lending 实物放款;有抵押贷款
0TTIaa$ assets of the company passing on the death 死者去世时转移的公司资产
DpA\r_D assets pledged as security for liabilities 用作负债抵押的资产
"_ LkZBW. assets portfolio 资产投资组合
hzaLx8L assets price 资产价格
:3*`IB ! assets quality 资产质素
)fNGB]% assets realization 资产变现
q}>M& * assets refinancing arrangement 资产再集资安排
3YR *
^ assets securitization 资产证券化
Uh|TDuM assets situated outside Hong Kong 在香港以外地方的资产
]{YN{ assets stripping 削减资产;拆卖资产
!L4dUMo assets value 资产值
Dba+z-3Nzy assignee 承让人
B-!guf
rnY assignment 转让;转让书;转让契
8NnhT E assignment of interest 权益转让
z>6.[Z(T assignment of letters patent and trade mark 专利证书及商标转让
c
Qld$ assignment of property 物业转让;物业转让书
u\`/Nhn assignment right 转让权
~6p5H}'H1 assignor 转让人
RNGO~:k?r associate 有联系的人;有关连人士;相联者;合伙人;联系人
P,(9cyS{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~\2;i]| associate member 附属会员
ucw`;<d8 associated body corporate 相联法人团体
7g-Dfg.w associated company 相联公司;联属公司
X$/E>I associated corporation 相联法团
j*XjY[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>f>V5L%1 公认会计师公会〔英国〕
StEQ
-k Association of Futures Exchange Brokers 香港期货经纪协会
!?jK1{E3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+<&E3O r association of underwriters 承保人组织
nt7|f,_J assumption of control 接管
;:P7}v fz! assurance 担保;保险;转易;转易书
>GgE,h assurance of interest 权益的转易
R0{Qy*YQ` at 19XX price 按一九XX年价格计算
TZe+<~4*i% at a discount 按赔价计算;按贴水价格计算;打折扣
v' C@jsxM at a premium 按溢价计算;按升水价格计算
+ a-D#^2; at call 通知付款;按通知
8`}l\ Y at constant market price 按固定市价计算
$Jc q7E~ at constant price 按固定价格计算
yKYl@&H/% at cost 按成本计算
@9aGz6k+ at current market price 按当时市价计算;按现时市价计算
h{I`7X at current price 按当时价格计算;按现时价格计算
/w0sj`;" at factor cost 按要素成本计算;按生产要素成本计算
a_Jb>} at money-of-the-day price 按付款当日价格计算
nh<Z1tMU at or better 按指定或较佳价位〔买卖指令〕
GSP?X$E at par 按面值计算;平价
YNI;h%w at sight 见票即付
yx2z%E at the close 按收市盘
C#0brCQq3 at the opening 按开市盘
(i\)|c/a7 attestation 见证;见证条款
a~,Kz\Tt at-the-money option 平价期权
F'1k<V? attorney 受权人;受托代表人
sMP:sCRC attornment 新拥有人承认书
#00D?nC attributable profit 可归属利润
^ESUMXb attributable share value 可归属股份价值
K!p,x;YX Auckland Stock Exchange 奥克兰证券交易所
R }1W auction 拍卖
.@@an;C auctioneer 拍卖商
$%Z3;:<Uf- audit 审计;核数
*#zS^b n Audit Commission 审计署
m~;B:LN< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(Izf
L1 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〕
iUTU*El> audit review 帐目审查
f~q4{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L"^OdpOs audited account 审计帐目;经审计的帐目
k=`$6(>Fz audited annual account 经审计的周年帐目
"CBRPp audited balance sheet 经审计的资产负债表
#BsW auditor 核数师;核数主任;审计师
6x/s|RWL1 auditor's certificate 核数师证明书;审计师证明书
}-74 f auditor's report 核数师报告;审计师报告
9mDnKW Aussie bond 澳元债券
"Kq>#I'%W austerity budget 紧缩预算
FI$XSG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
grspt} Australia All Ordinaries Index 澳洲所有普通股票指数
`"c'z; Australian Dollar [AUD] 澳元
`;$h'eI9 Australian Options Market 澳大利亚期权市场
->h5T%sn Australian Securities Commission 澳洲证券事务监察委员会
h,t:] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P3!Atnv2 Australian Stock Exchange 澳大利亚证券交易所
q6REh;$ Austrian Schilling [ATS] 奥地利先令
CcY7$D authentication 认证;鉴证
NO2(vE authority to purchase 委托购买证;委购书
Vc _:* authorization 认可;核准;授权;授权书
WqE
'( authorization by direction 指示授权
IB8gDP2 authorization by instruction 指令授权
gqfDacDJL authorization by warrant 令状授权
6J\fF tB@V authorization of unit trust 单位信托的认可
>La><.z~ authorized agent 指定代理人
q(H ip<6p authorized capital 法定资本
O[FZq47 authorized clerk 出市员
7\X$7 authorized dealer 认可交易商
{~_Y _- authorized financial institution 认可财务机构
Bd&`Xfebj authorized fund 认可基金
VO_dA4C}z authorized fund house 获授权的基金公司;认可基金公司
gw+eM,Yp authorized institution 认可机构
gfN2/TDC]P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
epkD*7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R!6=7 authorized insurer 获授权保险人;获认可承保人
6]n/+[ ks authorized investment 特准投资项目
o/^1Wm= authorized person 获授权人
\J3/keL authorized representative 获授权代表
u%B&WwHG authorized share capital 法定股本
;|HL+je;Z automated quotation system 自动报价系统
Z7z]2v3}c Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8I.VJ3Q
自动交易系统〔香港期货交易所有限公司〕
JYJU&u automatic adjustment mechanism 自动调整机制
wXbsS)#/ automatic adjustment system 自动调整系统
ugLlI2 nJ Automatic Clearing House 自动票据交换所
Gq1)1 automatic exchange rates accumulation system 自动化汇率累集系统
r[pF^y0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;&S;%W>| automatic teller machine [ATM] 自动柜员机
9->q| E4 autopay 自动转帐
y`So&:1 available assets 可用资产
m*Cu-6&qd available fiscal reserve 现存财政储备
o2naVxetE available profit 可用利润
Skxd<gv Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
$(rc/h0/E average 平均;平均数;海损
,[l`zp average basic salary 平均基本薪金
p0VUh! average consumer expenditure 平均消费开支;一般消费开支
#K|9^4jt average cost 平均成本
wd+K`I/v7h average cost of land production 增辟土地平均成本
I 8zG~L%" average daily turnover 平均每日成交额
d:rGyA] average daily wage rate 平均每日工资率
$FX,zC<= average expenditure pattern 平均开支模式
g`[$XiR average growth rate 平均增长率
IPtvuEju\ average net fixed assets 固定资产平均净值
>{nH v) average of relatives 相对价格平均数
l'"'o~MC average price 平均价格
v0LGdX)/Y average propensity to consume 平均消费倾向;一般消费倾向
pr rT:Y average propensity to save 平均储蓄倾向;一般储蓄倾向
nB] Ia? average rate 平均率
s`;f2B/| average revenue 平均收入;平均收益
+~35G:&: average stock 平均库存;平均存货
x-;`-Uo% average yearly rent 平均年租
5k$vlC#[H avoidance of double taxation 避免双重课税
HdNnUDb$B avoidance of tax 避税