A:
Eb.k:8?Tn A share A股;甲类股份
D\CjR6DE abatement of tax 减税;减扣免税额
1Ht&;V ABN AMRO Bank N.V. 荷兰银行
s-lNpOi above-the-line expenditure 线上项目支出;经常预算支出
!=SBeq above-the-line receipt 线上项目收入;经常预算收入
DV5K)m&G ABSA Asia Limited 南非联合亚洲有限公司
D.:6X'hp absolute change 绝对数值变更
aEvW<jHh absolute expenditure 实际开支
kh5VuXpe absolute guideline figure 绝对准则数字
7AouiL 2-W absolute interest 绝对权益
CA[3R absolute order of discharge 绝对破产解除令
A.wuB absolute profit margin 绝对利润幅度
L,7+26XV"B absolute value 实值;绝对值
o>Faq+@ absolutely vested interest 绝对既得权益
s"-gnW absorbed cost 已吸收成本;已分摊成本
mLb>*xt$b@ absorption 吸收;分摊;合并
MIx,#]C& absorption rate 吸收率;摊配率;分摊率
ziXZJ^(FI ACB Finance Limited 亚洲商业财务有限公司
Y)*:'&~2e acceptable form of reciprocity 合理的互惠条件
X Z4q{^o acceptable rate 适当利率;适当汇率
7^<{aE: acceptance agreement 承兑协议
Nay&cOz acceptance for honour 参加承兑
3-6Lbe9H acceptor 承兑人;接受人;受票人
XFmTr@\M acceptor for honour 参加承兑人
40$- ]i accident insurance 意外保险
nd3n 'b Accident Insurance Association of Hong Kong 香港意外保险公会
~|kSQ7O^ accident insurance scheme 意外保险计划
gT0N\oU" accident year basis 意外年度基准
EZb_8<DH accommodation 通融;贷款
efUa[XO accommodation bill 通融票据;空头票据
Wfp>BC accommodation party 汇票代发人
TRzL": account balance 帐户余额;帐户结余
$z
\H* account book 帐簿
)8@|+'q account collected in advance 预收款项
~Kiu"
g account current book 往来帐簿
f2.|[ account of after-acquired property 事后取得的财产报告
.d;|iwl
account of defaulter 拖欠帐目
}P*x/z~ account payable 应付帐款
'J1!P:tJ account payee only [A/C payee only] 只可转帐;存入收款人帐户
)1iqM]~;B account receivable 应收帐款
rjWn>M account receivable report 应收帐款报表
dh0n B account statement 结单;帐单;会计财务报表
,C;%AS/ account title 帐户名称;会计科目
SDHJX8Hq accountant's report 会计师报告
u?%FD~l:uU Accountant's Report Rules 会计师报告规则
/+JHnedK accounting and auditing procedure 会计与审计程序;会计与核数程序
a,`f`;\7N% Accounting Arrangements 《会计安排》
-.t/c}a# accounting basis 会计基础
]X\p\n'@j accounting by Official Receiver 破产管理署署长呈交的帐目
\.K4tY+V Accounting Circular 《会计通告》
7M, (!*b accounting class 会计类别
-POsbb> accounting date 记帐日期;会计结算日期
<;P40jDL accounting for money 款项核算
PHU$<> Accounting Officer 会计主任
0qp Pz|h accounting period 会计报告期;会计期
/^rJ`M[; accounting policy 会计政策;会计方针
#Mm1yXNu accounting practice 会计惯例
/#-zI#iK
accounting principle 会计准则
{NTMvJLm accounting record 会计记录
D&-cNxh accounting report 会计报告
a%XF"*^v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
eo&^~OVT Accounting Society of China 中国会计学会
q. s'z} accounting statement 会计报表
IlfH accounting system 会计制度;会计系统
9YEE.=]T accounting transaction 会计事项;帐务交易
F9Co m} accounting treatment 会计处理
AQm#a; accounting year 会计年度
cP2n,>: accretion 增值;添加
Cc}3@Nf{/ accrual 应计项目;应累算数目
M'5PPBSR accrual basis 应计制;权责发生制
6.6;oa4j accrual basis accounting 应计制会计;权责发生制会计
E
x)fXQ+ accrue 应累算;应计
vp&N)t_ accrued benefit 应累算利益
mbZn[D_zi accrued charges 应计费用
(U([T -H accrued cumulative preference share dividend 应累算的累积优先股股息
8k9Yoht accrued expenses 应累算费用
o>75s#=
b= accrued interest payable 应付利息;应计未付利息
Y{7)$'At accrued interest receivable 应收利息;应计未收利息
mPJ@hr%3 accrued right 累算权益
s0\}Q=s[ accruing profit 应累算的利润
=Ohro' accumulated fiscal reserve 累积财政储备
32z2c:G accumulated profit 累积利润;滚存溢利
B1 Y
accumulated reserve 累积储备
0u?VnN< accumulation of surplus income 累积收益盈余
)z!#8s acquired assets 既得资产
5H}d\=z acquisition 收购;购置;取得
9r=yfc!cS acquisition cost 购置成本
<pIel acquisition expenses 购置费用
HyYol* acquisition of 100% interest 收购全部股权
/K :H2?J acquisition of control 取得控制权
z*e`2n#\ acquisition of fixed assets 购置固定资产
,{Ga7rH*
acquisition of shell “买壳”
`b*x}HP$ acquisition price 收购价
M~l\rg8 act of God 天灾
}ki6(_ acting partner 执事合伙人
ZfVw33z active market 买卖活跃的市场;交投畅旺的市场;旺市
3DOc,}nI~@ active partner 积极参与的合伙人
bZ[ay-f6oK active trading 交投活跃
'b:UafV actual circulation 实际流通
UFGUP]J> actual cost 实际成本
bPA1>p7 actual expenditure 实际开支;实际支出
BT|n+Y[ actual income 实际入息;实际收入;实际收益
OMm'm\+/ actual market 现货市场
&xE+PfX actual price 现货价;实际价格
s8+{##"1
q actual profit 实际利润
W(o#2;{ln actual quotation 实盘;实际价位;实际报价
jZR2Nx}16 actual year basis 按实际年度计算
B4t,@,\O actuals 实货
D!rD-e actuarial investigation 精算调查
"Tnmn@ actuarial principle 精算原则
rYO~/N actuarial report 精算师报告
'k9Qd:a} Actuarial Society of Hong Kong 香港精算学会
Z)!#+m83>- actuarial valuation 精算师估值
Fd/Ra]@\Y actuary 精算师
3(3-#MD0 ad referendum agreement 暂定协议;有待覆核的协定
N[&(e
d= ad valorem duty 从价税;按值征税
U-pBat.$'C ad valorem duty system 从价税制
v(`5exWV ad valorem fee 从价费
of/'
9Tj ad valorem tariff 从价关税
>uR;^ B5m additional allowance 额外免税额
M5c
*vs additional amount for unexpired risk 未过期风险的额外款额
U92?e}=] additional assessable profit 补加应评税利润
sNs Hl additional assessment 补加评税
4XNkto additional commitment 额外承担
:wz]d ~) additional commitment vote 额外承担拨款
I<!,_$: additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R_gON*9 additional dependent parent allowance 供养父母额外免税额
Lm7fz9F% additional provision 额外拨款
~}g)N additional stamp duty 附加印花税
@<z#a9 additional tax 补加税罚款;补加税款
xV.UM8 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
?7dV:]%~2 adjudged bankrupt 被裁定破产
xcX^L84\ adjudicated bankrupt 裁定破产人
&uXu$)IZ adjudication fee 裁定费;评定印花税额手续费;评估契据费
N4w&g- adjudication of bankruptcy 裁定破产;宣告破产
Dpkc9~z adjudication of insolvency 裁定无力偿还债务
+?^lnoX adjusted actual 经调整的实数;调整后的实数
6.6x$y3v adjusted current assets 经调整的流动资产;调整后的流动资产
yX1OJg[s, adjusted figure 经调整的数字;调整后的数额
<4Ik]Uz^ adjusted liabilities 经调整的负债;调整后的负债
u"-."_ adjusted loss 经调整的亏损;调整后的亏损
x }i'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
7'RU\0QG adjusted profit 经调整的利润;调整后的利润
(|sqN8SbA adjusted surplus 经调整的盈余额;调整后的盈余额
V"5LNtf adjusted value 经调整的价值;调整后的价值
&Vbcwv@ adjustment 调整;修订;理算〔保险〕
@!mjjeG+1 adjustment centre 调剂中心
kY#sQz}8 adjustment lag 调整过程的时间差距;调整时差
<ELqj2`c adjustment mechanism 调整机制
b X4]/4% adjustment of loss 亏损调整
lB(P+yY,/' adjustment process 调整过程;调整程序
~`<_xIvrq adjustment range 调整幅度
23'Ac,{ administered exchange rate 受管制汇率
}u.1$Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
A?H.EZ administration expenses 行政费用
%:Y'+!bX administration fee 手续费;行政费
hD,@>ky administration in bankruptcy 破产管理
VL2ACv( administration order 遗产管理令
v7mg8' administrator 管理人;遗产管理人
uZ+vYF^ administrator of the estate 遗产管理人
BV
eIj } admission of debt 债项承认书
m`#UV-$J admission of proof 接纳债权证明
"tz`@3,5dN advance 放贷款项;垫付款项;预支款项;预付款项
w%eEj.MI|i advance account 暂支帐目;预付款帐户
k!{h]D0 advance compensation 预付补偿金
~"22X`;h[G advance from shareholder 股东垫款
Eg0qY\' advance pending reimbursement 预支以待日后付还
vnH[D)`@ advanced economy 先进经济体系
Vm%0436wOY advancement 预付;预付财产
7vEZb.~4z advances warrant 垫款令
79}Qj7 advancing 贷出
7-c3^5gn{ adverse balance 逆差
X -_0wR adverse exchange 逆汇
yT h60U advertisement addressed to shareholders 在报章刊登的致股东通告
+?uZ~VSl advice for collection 托收通知书
Kbcr-89Gv~ advice of drawing 提款通知书;汇票通知书
O>>%lr| advice of payment 付款通知
2x:aMWh Advisory Committee [Securities and Futures Commission]
@.l?V6g9T 谘询委员会〔证券及期货事务监察委员会〕
-bp7X{& Advisory Committee on Diversification 经济多元化谘询委员会
6]Ri$V&" affidavit 誓章;遗产申报誓章
A#CG D0T affidavit of no receipt 述明无收款的誓章
xcC^9BAj affiliate 联号;联营公司;附属公司
7jYW3 affiliated company 附属公司;联号;联营公司
HfA@tZ5q|U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kx07Ium affordability 负担能力
#RP7?yGM, African Development Bank [AfDB] 非洲开发银行
Df0m after-acquired property 事后取得的财产
i~.9B7hdE after-hours dealing 市后交易
XZ_vbYTj after-tax profit 税后盈利;税后利润;税后溢利
=QW:},sp agency agreement 代理协议
e'&<DE) agency expenses 代理机构的开支
Pql;5
~/
agency fee 代理费
h;t5v6[" Agency Law 《代理法》
Kr74|W= agent 代理人;承销人
rB.LG'GG] agent of company 公司代理人
|=#uzp7* agent's fee 代理人费;经纪费
2IFEl-IB[ aggregate 总计;总数;总体数字
=R0#WMf$@ aggregate amount 总款额;总额
b_-?ZmV^r aggregate assets and liabilities 总体资产与负债
p"o_0{8 aggregate at constant price 按固定价格计算的总体数字
Awlw6?
aggregate demand 总需求
5db9C}0 aggregate gross position 总持仓量
z>O =. Ku6 aggregate limit 总限额
;1>)p x** aggregate of salaries tax 合计薪俸税
nHIW_+<Mf aggregate performance 总体表现;总体业绩
crRYgr aggregate supply 总体供应
9+co`t. aggregate surplus 总盈余
l5l#LsaQb aggregate total 整体总额
{WN??eys, aggregate value 总值;合计价值
wj|[a,(r aggregated basis 合计基准
CYN")J8V aggregated net chargeable income 合计应课税入息实额
_rfGn,@BH aggregation 合并计算;合计;总和
3<ry/{#% aggregation of incomes of husband and wife 夫妇入息合并计算
w[s}#Q aggregation of property 财产的总和
Y1L7s H 9 agio 差价;贴水
0 A6%!h 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》
7A4_b8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Nx<%'-9)| 《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》
z#t;n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
IGcYPL\& 《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》
fz`\-"f] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U-lN-/=l6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h|XLL|: agreement for a settlement 授产协议
b[ .pD3 agreement for assignment 转让协议
8B|B[,` agreement for sale 售卖协议;买卖协议
Ap9 %5:] agreement for sale and purchase 买卖协议
mE3M$2} agreement for the payment of interest 支付利息协议
*)um^O agreement for the repayment of money 还款协议
QHbjZJ
N agreement of reinsurance 再保险协议
^Mi&2AvS Agricultural Bank of China 中国农业银行
E~eSHJ(oR7 air passenger departure tax 飞机乘客离境税
KU)~p"0[6] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^fT?(y_=e airport tax 机场税
*N3X"2X: alcohol duty 酒精税
rT28q. alienation 让与;让渡;转让
+<\.z* alimony 生活费;赡养费
uz[5h0c All Ordinaries Index [AOI] 所有普通股指数
<#No t1R all risks 全险;综合险
GB`
G(a All Sales Record for Stock Market 《股票市场成交报告》
i2m+s; Allied Capital Resources Limited 新联财务有限公司
xGo,x+U* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<ly.l]g allocation letter 拨款信件
Evb %<`gd allocation of fund 分配款项;预留款项
ewp&QH4 allocation of profit 利润分配;溢利分配
Nt
P=m
@ allocation warrant 拨款令
FOD_m&+ allotment 分配;配股
?;?$\b= allotment notice 股份配售通知;配股通知
[Z{0|NR allotment of shares 股份分配
`HJRXoLySW allowable 可获宽免;免税的
9zD^4j7 allowable business loss 可扣除的营业亏损
Sz'JOBp allowable expenses 可扣税的支出
ad'C&^o5 allowance 免税额;津贴;备抵;准备金
dEW I8Q] allowance for debts 债项的免税额
I-o|~ allowance for depreciation by wear and tear 耗损折旧免税额
ylBjuD+ allowance for funeral expenses 殡殓费的免税额
zIh`Vw ,t0 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
3Fl!pq] allowance for repairs and outgoings 修葺及支出方面的免税额
<hM`]/J55 allowance to debtor 给债务人的津贴
I+_u?R)$ alteration of capital 资本更改
rT{+ h}vO alternate trustee 候补受托人
Z{spo= amalgamation 合并
q8P$Md-=b1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=#sr4T ambit of charges 征税范围;收费范围
Uh8c!CA8:\ amended valuation 经修订的估值
"[p-Iy1 American Commodities Exchange 美国商品交易所
<-K'9ut, American Express Bank Limited 美国运通银行
DW.vu%j^[ American Stock Exchange 美国证券交易所
0ntf%#2{ amortization 摊销
,pMH` amount due from banks 存放银行同业的款项
B kWoK/f4 amount due from banks abroad 存放海外银行同业的款项
)%=oJ!) amount due from holding companies 控股公司欠款
ecG,[1]; amount due from local banks 存放本港银行同业的款项
3F|#nq amount due to banks 银行同业的存款
{8Uk] amount due to banks abroad 海外银行同业的存款
kPg| o3H amount due to holding companies 控股公司存款
s'^"s_j amount due to local banks 本港银行同业的存款
c&n.JV amount due to outport banks 外埠银行同业的存款
'}.Z' %; amount for note issue 发行纸币的款额
9_<>#)u5 amount of bond 担保契据的款额
=}7[ypQM`] amount of consideration 代价款额
@h";gN amount of contribution 供款数额
Zm~oV?6 amount of indebtedness 负债款额
?5MOp amount of principal of the loan 贷款本金额
mq*Efb)! amount of rates chargeable 应征差饷数额
+-+%6O<C amount of share capital 股本额
=&xNdc amount of sums assured 承保款额
#gd`X|<Ch amount of variation 变动幅度
KG8Km amount of vote 拨款数额
=TG[isC/F9 amount payable 应付款额
P<{N)H 2r amount receivable 应收款额
pQf5s7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*='J>z.] analysis 分析
WwBs_OMc ancillary risk 附属风险
z~y=(T annual account 周年帐目;周年帐目报表;年度决算;年结
:q,tmk h annual accounting date 年结日期
gS$?#!f annual allowance 每年免税额;年积金;年度津贴;年津
N#"( annual balance 年度余额
UjrML annual disposable income 每年可动用收入
wYIlp annual estimates 周年预算
Y}Gf%Xi, annual fee 年费
+ZK12D} annual general meeting 周年大会
lay)I11-> annual growth rate 年增率;每年增长率
,2?S ua/LD annual long-term supplement 长期个案每年补助金
I#U"DwM annual pensionable emolument 可供计算退休金的年薪
E ) iEWc annual report 年报
|SfmQ; Annual Report on the Consumer Price Index 《消费物价指数年报》
jX8,y annual return 周年报表;周年申报表;每年报税表格
pa)2TL/@ Annual Return Rules 《周年报表规则》
_6k ej#o8 annual review of consumer prices 每年消费物价回顾
7C"&f *lEi annual roll-forward basis 逐年延展方式
L5-Kw+t annual salary 年薪
d2XSw> annual statement 年度报表;年度决算表
>;}q 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
U#=5HzE annuitant 年金受益人
m0zbG1OE annuity 年金
L?slIGp%- annuity contract 年金合约
-U#e annuity on human life 人寿年金
TaI72"8 antecedent debt 先前的债项
8)
1+j>OQ ante-dated cheque 倒填日期支票
_Nmc1azS anticipated expenditure 预期开支
aHdXlmL anticipated net profit 预期纯利
3(n+5~{e anticipated revenue 预期收入
<1(j&U anti-inflation measure 反通货膨胀措施
5h6c W anti-inflationary stance 反通货膨胀立场
y-i6StJ apparent deficit 表面赤字
eW>Y*l%B apparent financial solvency 表面偿债能力
>wOqV!0< apparent partner 表面合伙人
e qzmEg application for personal assessment 个人入息课税申请书
OX!<{9o application of fund 资金应用
=2rkaBFC application to release as liquidator and to destruct the books of accounts and documents
1?}5.*j< 申请免除清盘人职务及毁灭帐簿与文件
u|}p3-z|Y appointed actuary 委任精算师
RC>79e/u< appointed auditor 委任核数师;委任审计师
?ot7_ vl appointed trustee 委任的受托人
-SGoE= appointer 委任人
o,yP9~8\ apportioned pro rata 按比例分摊
1FfSqd apportionment 分配;分摊
:497]c3#5C Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pX~X{JTaL) apportionment formula 分摊方程式
M~jV"OF= apportionment of estate duty 遗产税的分摊
ndCHWhi appraisal 估价;评估
*[SOz) appreciable growth 可观增长
PUJkC appreciable impact 显着影响
YLVZ]fN=> appreciable increase 可观增长
wq@{85 appreciation 增值;升值
K.T.?ug;: appreciation against other currencies 相对其他货币升值
GjD^\d/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i
SD?y# appreciation tax 增值税
)J<VDO:_YA appropriation 拨款;拨用;拨付
NplWF\5y appropriation account 拨款帐目
.lt|$[" Appropriation Bill 拨款法案
-mur`tC appropriation-in-aid system 补助拨款办法
B
!}/4" approved assets 核准资产
\p%,g&^ x approved basket stock 认可一篮子证券
:,'yHVG\ approved budget 核准预算
H;.${u^lhd approved charitable donation 认可慈善捐款
n
9X:s?B/ approved charitable institution 认可慈善机构
44p?x8(z* approved currency 核准货币;认可货币
n#Y=y# approved estimates 核准预算
%{*A@jQsg approved estimates of expenditure 核准开支预算
-m"9v%>Y approved overseas insurer 核准海外保险人
+8#hi5e approved overseas trust company 核准海外信托公司
E[8R
)xC@ approved pooled investment fund 核准汇集投资基金
2#hfBJg@ approved provident fund scheme 认可公积金计划
LI`H,2Km approved provision 核准拨款
[')C]YQb= approved redeemable share 核准可赎回股份
kl0|22"Gz approved regional stock 认可地区性证券
6myF!
H= approved retirement scheme 认可退休金计划
(n+FEE< approved subordinated loan 核准附属贷款
@3_[NI% arbitrage 套戥;套汇;套利
ys~oJb~ arbitrageur 套戥者;套汇者
ZFH; arbitrary amount 临时款项
{I:nza arrangement 措施;安排;协定
zlhHSy K arrears 欠款
Q`{2yU:r arrears of pay 欠付薪酬
c ?(X(FQ arrears of revenue 逾期未收税款;逾期未收的帐项
2iV/?.<Z& articles of association 组织章程;组织细则;组织章程细则
b\9MM Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
o NqIrYH' ascertainment of profit 确定利润
h:3^FV "Asia Clear" “亚洲结算系统”
:)eU)r"s4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n&N>$c,T27 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xb22: Asian Development Fund [ADF] 亚洲发展基金
EK=PY
Asian dollar bond 亚洲美元债券
7q;wj~ Asian dollar market 亚洲美元市场
Q]7}"B& Asian dollar rate 亚洲美元利率
L55VS:' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pX LXkF? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@}+F4Xh,L asked price 沽盘;喊价;索价;卖方报价
Ak'=/`+ p assessable income 应评税入息
-D&d1`N4 assessable loss 应评税亏损
76BA1x+G assessable profit 应评税利润
qQ
T^d assessable value 应评税值
E# UAC2Q assessed profit 估定利润
8[\~}Q6 assessed value 经评估价值
^|j
@' @L assessment 评税;评定;估价;评税单
*<"#1H/q assessment number 评税编号;估价编号
GJo`9 assessment of additional tax 补加税评税
oT}-i [=} assessment of performance 业绩评估;实绩评价
wk[4Qsk< Assessor 评税主任
hqwDlapTt asset price bubbles 资产价格泡沫
p1`")$ asset-backed securities 具资产保证的证券
p.@_3^#| assets accretion 资产增值
> %B7/l$ assets and liabilities 资产与负债
X7Z=@d( assets betterment statement 资产递增表;资产改进表
lVra&5 assets lending 实物放款;有抵押贷款
p/WE[8U assets of the company passing on the death 死者去世时转移的公司资产
N*NGC!p`N assets pledged as security for liabilities 用作负债抵押的资产
yZyB.wT assets portfolio 资产投资组合
H2oD0f| assets price 资产价格
X*QQVj assets quality 资产质素
2Cgq&\wS assets realization 资产变现
NS3qNj
assets refinancing arrangement 资产再集资安排
1k dQh&~G assets securitization 资产证券化
1h,m assets situated outside Hong Kong 在香港以外地方的资产
t*dd/a assets stripping 削减资产;拆卖资产
d:{#Dk# assets value 资产值
[+.P'6/[$R assignee 承让人
z5q( assignment 转让;转让书;转让契
c)B
<d# assignment of interest 权益转让
9JBVG~m+ assignment of letters patent and trade mark 专利证书及商标转让
25wvB@0& assignment of property 物业转让;物业转让书
-?Kd[Ma assignment right 转让权
K^f&+`v6_ assignor 转让人
&wea]./B associate 有联系的人;有关连人士;相联者;合伙人;联系人
Q35jJQ$<` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B +<i=w associate member 附属会员
gWLhO|y associated body corporate 相联法人团体
Dxp.b$0t associated company 相联公司;联属公司
*h)|Ks associated corporation 相联法团
s.j6"
Q[W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ywkyxt 公认会计师公会〔英国〕
%XiF7<A& Association of Futures Exchange Brokers 香港期货经纪协会
/Ps5Og Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RQQ\y`h` association of underwriters 承保人组织
D9/PVd assumption of control 接管
OkfnxknZ| assurance 担保;保险;转易;转易书
qku}cWD9/_ assurance of interest 权益的转易
-kkpEw\ at 19XX price 按一九XX年价格计算
L/*K4xQ at a discount 按赔价计算;按贴水价格计算;打折扣
^6i,PRScS at a premium 按溢价计算;按升水价格计算
d6vls7J/4 at call 通知付款;按通知
Q=n2frW(T at constant market price 按固定市价计算
Lxqv at constant price 按固定价格计算
K1_#Jhz at cost 按成本计算
K!jMW at current market price 按当时市价计算;按现时市价计算
gq~6jf> at current price 按当时价格计算;按现时价格计算
7I;A5f at factor cost 按要素成本计算;按生产要素成本计算
eccJt at money-of-the-day price 按付款当日价格计算
,f)#&}x*2+ at or better 按指定或较佳价位〔买卖指令〕
0jmPj at par 按面值计算;平价
Ro:)N:C at sight 见票即付
vH)V\V at the close 按收市盘
`Ti?hQm/ at the opening 按开市盘
y@2$sK3K attestation 见证;见证条款
J[{?Y'RUM at-the-money option 平价期权
/?_5!3K J attorney 受权人;受托代表人
bv9nDNPD4 attornment 新拥有人承认书
JSu+/rI1 attributable profit 可归属利润
z(
^
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8/BWe
;4 Auckland Stock Exchange 奥克兰证券交易所
D5$|vv1 auction 拍卖
'Fr"96C$ auctioneer 拍卖商
+LB2V3UZ audit 审计;核数
zya2 O?s Audit Commission 审计署
-4LckY=]1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
" gQJeMU 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〕
:@]%n~x audit review 帐目审查
45U!\mG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
? uu, w audited account 审计帐目;经审计的帐目
V8-*dE audited annual account 经审计的周年帐目
Q~zs]{\ audited balance sheet 经审计的资产负债表
`FHKQS5 auditor 核数师;核数主任;审计师
t*(buAx auditor's certificate 核数师证明书;审计师证明书
aM!%EaT auditor's report 核数师报告;审计师报告
)m<CmYr2 Aussie bond 澳元债券
=)IV^6~b austerity budget 紧缩预算
Dt glPo_( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-a`PW Australia All Ordinaries Index 澳洲所有普通股票指数
&[qJ=HMm I Australian Dollar [AUD] 澳元
lqZUU92; Australian Options Market 澳大利亚期权市场
wHE1Jqpo Australian Securities Commission 澳洲证券事务监察委员会
TaNcnAY>9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+Z1y1%a Australian Stock Exchange 澳大利亚证券交易所
9*;OHoD h Austrian Schilling [ATS] 奥地利先令
<Oihwr@5< authentication 认证;鉴证
I'e`?H t authority to purchase 委托购买证;委购书
,}a'h4C authorization 认可;核准;授权;授权书
zY2o;-d|4 authorization by direction 指示授权
cg).b?g authorization by instruction 指令授权
&at>sQ' authorization by warrant 令状授权
B'8T+qvA authorization of unit trust 单位信托的认可
91\]Dg authorized agent 指定代理人
Bhg,P.7 authorized capital 法定资本
kX "*kD authorized clerk 出市员
O%*:fd,o- authorized dealer 认可交易商
1g>>{ y authorized financial institution 认可财务机构
/y[zOT6 authorized fund 认可基金
L7PMam authorized fund house 获授权的基金公司;认可基金公司
W_RN@O authorized institution 认可机构
,lb > authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^2\-zX!bt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,?(U4pzX authorized insurer 获授权保险人;获认可承保人
V|j{#; authorized investment 特准投资项目
.M( [n- authorized person 获授权人
*_H^]wNJG authorized representative 获授权代表
aK?PK }@ authorized share capital 法定股本
ykD-L^} automated quotation system 自动报价系统
4`'V%)M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?F/)<r 自动交易系统〔香港期货交易所有限公司〕
.kp3<. automatic adjustment mechanism 自动调整机制
Kdr}7#c automatic adjustment system 自动调整系统
IXC2w*'m Automatic Clearing House 自动票据交换所
;fxrOfb automatic exchange rates accumulation system 自动化汇率累集系统
i<-a-Z+^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
4;V;8a\A automatic teller machine [ATM] 自动柜员机
NEW0dF&) autopay 自动转帐
qx";G available assets 可用资产
L17{W4 available fiscal reserve 现存财政储备
w On*QO[ available profit 可用利润
}dpE> Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
h)h%y)1 average 平均;平均数;海损
1BOv|xPjZ average basic salary 平均基本薪金
EFzPt?l average consumer expenditure 平均消费开支;一般消费开支
FJ{6_=@D average cost 平均成本
6ac_AsFK average cost of land production 增辟土地平均成本
;uN&yj<}a average daily turnover 平均每日成交额
Zy=DY average daily wage rate 平均每日工资率
]/{iIS_ average expenditure pattern 平均开支模式
Wiere0 2* average growth rate 平均增长率
Ls/*&u average net fixed assets 固定资产平均净值
|u_fVQj average of relatives 相对价格平均数
Z=9gok\ average price 平均价格
&}!AjA) average propensity to consume 平均消费倾向;一般消费倾向
FE3uNfQs| average propensity to save 平均储蓄倾向;一般储蓄倾向
EpB3s{B" average rate 平均率
_3zJ.% average revenue 平均收入;平均收益
sGO+O$J average stock 平均库存;平均存货
>oL| nwn average yearly rent 平均年租
;"JgNad avoidance of double taxation 避免双重课税
VfkQc$/ avoidance of tax 避税