A:
n%4/@M A share A股;甲类股份
iJmzVR+ abatement of tax 减税;减扣免税额
YV@efPy}n ABN AMRO Bank N.V. 荷兰银行
&%t&[Se_~ above-the-line expenditure 线上项目支出;经常预算支出
3Z&!zSK^ above-the-line receipt 线上项目收入;经常预算收入
uxh>r2Xr= ABSA Asia Limited 南非联合亚洲有限公司
Vry_X2 absolute change 绝对数值变更
~#}T| absolute expenditure 实际开支
!H9^j6| absolute guideline figure 绝对准则数字
*vvm8ik absolute interest 绝对权益
UEfY'%x absolute order of discharge 绝对破产解除令
urCTP.F absolute profit margin 绝对利润幅度
?.H]Y&XF absolute value 实值;绝对值
8]R{5RGy absolutely vested interest 绝对既得权益
8?YeaMIBB absorbed cost 已吸收成本;已分摊成本
v=cQ`nou absorption 吸收;分摊;合并
ZKpJc'h absorption rate 吸收率;摊配率;分摊率
CXyb8z4/+ ACB Finance Limited 亚洲商业财务有限公司
[+xsX*+ acceptable form of reciprocity 合理的互惠条件
W7!iYxO acceptable rate 适当利率;适当汇率
NuD|%Ebs acceptance agreement 承兑协议
EUQtl_h/H acceptance for honour 参加承兑
RgQs`aI acceptor 承兑人;接受人;受票人
X;l/D},. acceptor for honour 参加承兑人
c$tX3ug6I accident insurance 意外保险
{P_7AM Accident Insurance Association of Hong Kong 香港意外保险公会
}<l:~-y| accident insurance scheme 意外保险计划
>TBXT+ accident year basis 意外年度基准
K:~tZ accommodation 通融;贷款
< *;GJ{ accommodation bill 通融票据;空头票据
6o(IL-0]c accommodation party 汇票代发人
ar}-~~h 5 account balance 帐户余额;帐户结余
=y)K er account book 帐簿
()O&O+R|) account collected in advance 预收款项
~!8j,Bqs+z account current book 往来帐簿
1
ptyiy account of after-acquired property 事后取得的财产报告
LyWY\K a account of defaulter 拖欠帐目
0H_uxkB~ account payable 应付帐款
-GHd]7n account payee only [A/C payee only] 只可转帐;存入收款人帐户
ci$J?a account receivable 应收帐款
A8Fe@$<#8 account receivable report 应收帐款报表
xz.Jmv account statement 结单;帐单;会计财务报表
BI %XF
9{ account title 帐户名称;会计科目
0gaHYqkA>} accountant's report 会计师报告
@p
WN5VL Accountant's Report Rules 会计师报告规则
$[,4Ib_| accounting and auditing procedure 会计与审计程序;会计与核数程序
6L$KMYHE Accounting Arrangements 《会计安排》
<r t$~} accounting basis 会计基础
#5z0~Mg-X accounting by Official Receiver 破产管理署署长呈交的帐目
rqqd} kA Accounting Circular 《会计通告》
F4==a8 accounting class 会计类别
S)j(%g accounting date 记帐日期;会计结算日期
8(L2w|+B< accounting for money 款项核算
8B?U\cfa^ Accounting Officer 会计主任
s hH2/.> accounting period 会计报告期;会计期
yV\%K6d|3& accounting policy 会计政策;会计方针
P~=yTW accounting practice 会计惯例
PS+~JwD Uc accounting principle 会计准则
W.jXO"pN accounting record 会计记录
PgT8
1u accounting report 会计报告
m}s.a.x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$6pLsX Accounting Society of China 中国会计学会
R#^ku)0 accounting statement 会计报表
P@vUQ accounting system 会计制度;会计系统
Q+9:]Bt accounting transaction 会计事项;帐务交易
.7gh2K accounting treatment 会计处理
%\T,=9tD\ accounting year 会计年度
B\)Te9k' accretion 增值;添加
3c3;8h$k accrual 应计项目;应累算数目
1*dN. v:5 accrual basis 应计制;权责发生制
kex V~Q accrual basis accounting 应计制会计;权责发生制会计
nk%v|ZxoFv accrue 应累算;应计
n>j2$m1[ accrued benefit 应累算利益
#5)/B accrued charges 应计费用
_r{H)}9 accrued cumulative preference share dividend 应累算的累积优先股股息
A`f"<W-m accrued expenses 应累算费用
Jl`^`Yv accrued interest payable 应付利息;应计未付利息
S,AxrQc accrued interest receivable 应收利息;应计未收利息
i:0v6d accrued right 累算权益
/u4RZ|&as accruing profit 应累算的利润
[=q/f2_1. accumulated fiscal reserve 累积财政储备
8lYA6A accumulated profit 累积利润;滚存溢利
:1j8!R5 accumulated reserve 累积储备
Jp]?tlT accumulation of surplus income 累积收益盈余
Lxv 4w acquired assets 既得资产
n*wQgC'vw acquisition 收购;购置;取得
{&IB[Y6 acquisition cost 购置成本
Nb&j?./ acquisition expenses 购置费用
?0qD(cfx< acquisition of 100% interest 收购全部股权
X_o#! acquisition of control 取得控制权
<Q9l'u]3$c acquisition of fixed assets 购置固定资产
rtJER?A acquisition of shell “买壳”
NknS:r&2 acquisition price 收购价
3u/JcU-< act of God 天灾
$e7%>*?m acting partner 执事合伙人
m.m6. active market 买卖活跃的市场;交投畅旺的市场;旺市
^rVHaI active partner 积极参与的合伙人
Mu[lk=jC active trading 交投活跃
5+M,X kg actual circulation 实际流通
9,INyEyAL actual cost 实际成本
CsA (oX actual expenditure 实际开支;实际支出
$kTm"I actual income 实际入息;实际收入;实际收益
u_^mN9h actual market 现货市场
\+R %KA/F actual price 现货价;实际价格
{kk%_q actual profit 实际利润
l[$GOLeS actual quotation 实盘;实际价位;实际报价
9Q4{ cB
actual year basis 按实际年度计算
1 Q(KZI actuals 实货
HqW / actuarial investigation 精算调查
A
r]*?:4y[ actuarial principle 精算原则
s`bGW1#io actuarial report 精算师报告
+Pl)E5W!=` Actuarial Society of Hong Kong 香港精算学会
H_RfIX)X actuarial valuation 精算师估值
^Qx?)(@ actuary 精算师
U*=E(l ad referendum agreement 暂定协议;有待覆核的协定
'/u|32 ad valorem duty 从价税;按值征税
mxgT}L0i ad valorem duty system 从价税制
6
H P66B ad valorem fee 从价费
e^O:I ad valorem tariff 从价关税
LRu,_2" additional allowance 额外免税额
+s}&'V^ additional amount for unexpired risk 未过期风险的额外款额
0Gs\x additional assessable profit 补加应评税利润
5,gT|4|B\g additional assessment 补加评税
,6{z additional commitment 额外承担
W94:% additional commitment vote 额外承担拨款
yk8b>.Y\A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%@vF% additional dependent parent allowance 供养父母额外免税额
2]mV9B additional provision 额外拨款
=6dAF"b) additional stamp duty 附加印花税
n/5T{ NfG additional tax 补加税罚款;补加税款
1- s(v)cxh Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
wH o}wp adjudged bankrupt 被裁定破产
IrL%0&*hS adjudicated bankrupt 裁定破产人
D-BT`@~l adjudication fee 裁定费;评定印花税额手续费;评估契据费
61H_o7XXk adjudication of bankruptcy 裁定破产;宣告破产
U~][
ph adjudication of insolvency 裁定无力偿还债务
!ddyJJ^a adjusted actual 经调整的实数;调整后的实数
X3}eq|r9 adjusted current assets 经调整的流动资产;调整后的流动资产
`Jc/ o=] adjusted figure 经调整的数字;调整后的数额
G*N[t w adjusted liabilities 经调整的负债;调整后的负债
X=#us7W} adjusted loss 经调整的亏损;调整后的亏损
j2Dw7"f3 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
BFW b0;+ adjusted profit 经调整的利润;调整后的利润
kAEq +{h adjusted surplus 经调整的盈余额;调整后的盈余额
I*N"_uKU adjusted value 经调整的价值;调整后的价值
_dm0*T ? adjustment 调整;修订;理算〔保险〕
<9,h! adjustment centre 调剂中心
Bn]=T adjustment lag 调整过程的时间差距;调整时差
cK1^jH<| adjustment mechanism 调整机制
T>asH adjustment of loss 亏损调整
"M5 adjustment process 调整过程;调整程序
7zH2dqrj adjustment range 调整幅度
R)66qRf administered exchange rate 受管制汇率
Xeq9Vs zg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0]SWyC
: administration expenses 行政费用
j<~Wp$\i7> administration fee 手续费;行政费
? #rXc%F administration in bankruptcy 破产管理
Eto"B" administration order 遗产管理令
l}/_(* administrator 管理人;遗产管理人
HMF2sc$N administrator of the estate 遗产管理人
"6'", admission of debt 债项承认书
>}* W$i admission of proof 接纳债权证明
!s-A`}
s+ advance 放贷款项;垫付款项;预支款项;预付款项
mzK0$y#*o advance account 暂支帐目;预付款帐户
p*c(dkOe8 advance compensation 预付补偿金
'l^Bb#)" advance from shareholder 股东垫款
;=,-C;` advance pending reimbursement 预支以待日后付还
X "7CN Td advanced economy 先进经济体系
72Bc0Wg
advancement 预付;预付财产
u"qu!EY2 advances warrant 垫款令
i6V$m hL advancing 贷出
-]0:FKW adverse balance 逆差
A.r7 ks adverse exchange 逆汇
z]N#.utQ advertisement addressed to shareholders 在报章刊登的致股东通告
mj'~-$5T advice for collection 托收通知书
nKGQU,C advice of drawing 提款通知书;汇票通知书
m
.(ja advice of payment 付款通知
0;TiNrzg Advisory Committee [Securities and Futures Commission]
&)k=ccm 谘询委员会〔证券及期货事务监察委员会〕
ysOf=~1 Advisory Committee on Diversification 经济多元化谘询委员会
XDCm affidavit 誓章;遗产申报誓章
nZB~l= affidavit of no receipt 述明无收款的誓章
Trs~KcsD affiliate 联号;联营公司;附属公司
6HCg<_j] affiliated company 附属公司;联号;联营公司
w0g@ <(
3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@]n8*n affordability 负担能力
z~h?"' African Development Bank [AfDB] 非洲开发银行
#tKks:eL after-acquired property 事后取得的财产
H"/J R after-hours dealing 市后交易
&$|~", after-tax profit 税后盈利;税后利润;税后溢利
\L(jNN0_R agency agreement 代理协议
6ZIPe~` agency expenses 代理机构的开支
bQ>wyA+G&E agency fee 代理费
"J,|),Yd Agency Law 《代理法》
Mrk3r/
8w agent 代理人;承销人
M@es8\&S. agent of company 公司代理人
1SjVj9{: agent's fee 代理人费;经纪费
HVA:|Z19 aggregate 总计;总数;总体数字
4S'e>: aggregate amount 总款额;总额
75;RAKGi aggregate assets and liabilities 总体资产与负债
/UunWZ u% aggregate at constant price 按固定价格计算的总体数字
I?D=Q$s aggregate demand 总需求
a&G{3#l aggregate gross position 总持仓量
:.AC%'S aggregate limit 总限额
GImPPF aggregate of salaries tax 合计薪俸税
sP^:*B0 aggregate performance 总体表现;总体业绩
UhW{KIW aggregate supply 总体供应
?M'CTz}<\ aggregate surplus 总盈余
kI`HD aggregate total 整体总额
=b$g_+ aggregate value 总值;合计价值
:i>LESJq aggregated basis 合计基准
!7\dr ) aggregated net chargeable income 合计应课税入息实额
&]a(5 aggregation 合并计算;合计;总和
iWeUsS%zpV aggregation of incomes of husband and wife 夫妇入息合并计算
>A D!)&c aggregation of property 财产的总和
?M4ig_ agio 差价;贴水
oU1N>,
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》
2#$7!`6K Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,9G'1%z, 《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》
kq=Htbv7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m>Wt'Cc 《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》
2n>mISy+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;s,1/ kA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vULDKJNHX agreement for a settlement 授产协议
G0:<#?<5 agreement for assignment 转让协议
aT2%Az@j agreement for sale 售卖协议;买卖协议
4;~xRg;u&* agreement for sale and purchase 买卖协议
pqs!kSJV agreement for the payment of interest 支付利息协议
0*]0#2Z agreement for the repayment of money 还款协议
$o+@}B0) agreement of reinsurance 再保险协议
K
@&c Agricultural Bank of China 中国农业银行
Ow?~+)
4 air passenger departure tax 飞机乘客离境税
R{brf6, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y+B iaD!U airport tax 机场税
){/n7*#Th% alcohol duty 酒精税
#pRbRT9 alienation 让与;让渡;转让
A*qR<cp[ alimony 生活费;赡养费
GKg #nXS All Ordinaries Index [AOI] 所有普通股指数
)]Zdaw)X all risks 全险;综合险
xM)P=y_!M+ All Sales Record for Stock Market 《股票市场成交报告》
M"c=_5P Allied Capital Resources Limited 新联财务有限公司
&:d`Pik6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
clqFV
allocation letter 拨款信件
b6e2a/x allocation of fund 分配款项;预留款项
uUaDesz~= allocation of profit 利润分配;溢利分配
&gV9h>Kc# allocation warrant 拨款令
[D|Uwq allotment 分配;配股
0RdW.rZJ allotment notice 股份配售通知;配股通知
( q*/=u allotment of shares 股份分配
:p<:0W2! allowable 可获宽免;免税的
}}Q h_( allowable business loss 可扣除的营业亏损
s#8}&2#l allowable expenses 可扣税的支出
w'i+WEU>l allowance 免税额;津贴;备抵;准备金
}nM+"(} allowance for debts 债项的免税额
MYJDfI allowance for depreciation by wear and tear 耗损折旧免税额
J|V*g]#kP allowance for funeral expenses 殡殓费的免税额
Rz>@G>b: allowance for inflation 为通货膨胀而预留的款项;通胀准备金
JvT#Fxj k allowance for repairs and outgoings 修葺及支出方面的免税额
iU{\a, allowance to debtor 给债务人的津贴
h{]0
H'g alteration of capital 资本更改
aQWg?,Ju6 alternate trustee 候补受托人
e'|P^G>g amalgamation 合并
j*VYUM@y1\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
A@.ruG$ ambit of charges 征税范围;收费范围
$\oe}`#o amended valuation 经修订的估值
0n{+_
American Commodities Exchange 美国商品交易所
z2.OR,R}] American Express Bank Limited 美国运通银行
J=t}N+:F`b American Stock Exchange 美国证券交易所
q 3,p=ijJ amortization 摊销
ywjD.od"v amount due from banks 存放银行同业的款项
@!\lt$ amount due from banks abroad 存放海外银行同业的款项
yW(A0 amount due from holding companies 控股公司欠款
pR:cn kVF amount due from local banks 存放本港银行同业的款项
A{eh$Ot% amount due to banks 银行同业的存款
Ip,0C8T`Q amount due to banks abroad 海外银行同业的存款
2c9]Ja3:6 amount due to holding companies 控股公司存款
lt l(SIi amount due to local banks 本港银行同业的存款
(j)>npOd9 amount due to outport banks 外埠银行同业的存款
|msQ amount for note issue 发行纸币的款额
rYyEs
I#qo amount of bond 担保契据的款额
M)nf(jw#G amount of consideration 代价款额
oH
[-fF amount of contribution 供款数额
{bp~_`O amount of indebtedness 负债款额
OB+I.qlHP amount of principal of the loan 贷款本金额
JR/^Go$^ amount of rates chargeable 应征差饷数额
mhnK{M @56 amount of share capital 股本额
0 KWi<G1 amount of sums assured 承保款额
`{@?O%UB amount of variation 变动幅度
J}&xS< amount of vote 拨款数额
A$'rT|>se amount payable 应付款额
0c:jwtf amount receivable 应收款额
Dmk~t="Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w5&,AL: analysis 分析
c:`&QDF ancillary risk 附属风险
X?] 1/6rV annual account 周年帐目;周年帐目报表;年度决算;年结
<+7-^o_ annual accounting date 年结日期
!P* z= annual allowance 每年免税额;年积金;年度津贴;年津
cW, 6MAQo annual balance 年度余额
}~ o>H a; annual disposable income 每年可动用收入
G0$,H(]~ annual estimates 周年预算
cd*F;h annual fee 年费
^,Y#_$oR annual general meeting 周年大会
g~=#8nJ annual growth rate 年增率;每年增长率
XS"lR | annual long-term supplement 长期个案每年补助金
@k2nID^> annual pensionable emolument 可供计算退休金的年薪
(A8X|Y annual report 年报
(/l9@0Y.t Annual Report on the Consumer Price Index 《消费物价指数年报》
s@bo df& annual return 周年报表;周年申报表;每年报税表格
>sE{c>R% Annual Return Rules 《周年报表规则》
mH} 1Zy annual review of consumer prices 每年消费物价回顾
W 7Y5~%@ annual roll-forward basis 逐年延展方式
> jvi7 annual salary 年薪
/7<l`RSr annual statement 年度报表;年度决算表
'Sjcm@ILm 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
i5 0^%, annuitant 年金受益人
$q;dsW,8 annuity 年金
w873: = annuity contract 年金合约
lGr(GHn annuity on human life 人寿年金
2s@<k1EdPl antecedent debt 先前的债项
{__"Z< ante-dated cheque 倒填日期支票
'|i<?]U anticipated expenditure 预期开支
K%A:W anticipated net profit 预期纯利
;M"JN:J8 anticipated revenue 预期收入
OL|UOG anti-inflation measure 反通货膨胀措施
M7;P)da anti-inflationary stance 反通货膨胀立场
<ibEo98 apparent deficit 表面赤字
Mrlv(1PQT apparent financial solvency 表面偿债能力
\a8<DR\@O apparent partner 表面合伙人
bO%bMZWB!y application for personal assessment 个人入息课税申请书
;u0MY application of fund 资金应用
X4U$#uI{ application to release as liquidator and to destruct the books of accounts and documents
1x#Z}XG 申请免除清盘人职务及毁灭帐簿与文件
7a}vb@ appointed actuary 委任精算师
LHb(T`.= appointed auditor 委任核数师;委任审计师
Q}M%
\v appointed trustee 委任的受托人
Zg/ra1n appointer 委任人
0x\bDWZ_ apportioned pro rata 按比例分摊
zviEk/:zm apportionment 分配;分摊
u<l[S Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Jiljf2h apportionment formula 分摊方程式
N%\!eHxy apportionment of estate duty 遗产税的分摊
wBUn*L appraisal 估价;评估
c_li.]P appreciable growth 可观增长
hYMo5 ? appreciable impact 显着影响
X
rVF
% appreciable increase 可观增长
y pv~F appreciation 增值;升值
Z!P7mH\c} appreciation against other currencies 相对其他货币升值
~4\J}Kn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rn7eY appreciation tax 增值税
3U0>Y%m| , appropriation 拨款;拨用;拨付
p#UrZKR appropriation account 拨款帐目
tB_GEt2M Appropriation Bill 拨款法案
e:E:"elr] appropriation-in-aid system 补助拨款办法
>'^Tp7\ approved assets 核准资产
Pvq74?an` approved basket stock 认可一篮子证券
Fcc\hV; approved budget 核准预算
E
{$Jk]c approved charitable donation 认可慈善捐款
\ s8j* approved charitable institution 认可慈善机构
)B86 approved currency 核准货币;认可货币
SM2QF approved estimates 核准预算
p^~AbU'6~ approved estimates of expenditure 核准开支预算
VFj}{Y approved overseas insurer 核准海外保险人
0HA` approved overseas trust company 核准海外信托公司
_s/5oRHA approved pooled investment fund 核准汇集投资基金
*E0dCY$ approved provident fund scheme 认可公积金计划
B 3Y,|* approved provision 核准拨款
9K`(Ys& approved redeemable share 核准可赎回股份
[%M=nJ{8 approved regional stock 认可地区性证券
nCZ&FNi{O~ approved retirement scheme 认可退休金计划
LE!xj 0 approved subordinated loan 核准附属贷款
7cTDbc!E- arbitrage 套戥;套汇;套利
roDE?7x1 arbitrageur 套戥者;套汇者
ALVHKL2 arbitrary amount 临时款项
8X,dVX5LT arrangement 措施;安排;协定
LD]a!eY arrears 欠款
ToWiXH)4 arrears of pay 欠付薪酬
.tv'` arrears of revenue 逾期未收税款;逾期未收的帐项
&eL02:[ articles of association 组织章程;组织细则;组织章程细则
e5/f%4YX Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
?/Bp8q( ascertainment of profit 确定利润
!2-f%x]tO "Asia Clear" “亚洲结算系统”
]W^F!p~eC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WC6yQSnY& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z ;>xI~ Asian Development Fund [ADF] 亚洲发展基金
,Jm2|WKH Asian dollar bond 亚洲美元债券
$]v=2j Asian dollar market 亚洲美元市场
@]v}&j7 Asian dollar rate 亚洲美元利率
wldv^n hM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EDQKb TaPt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5L6_W-n{ asked price 沽盘;喊价;索价;卖方报价
TR;" &'#k assessable income 应评税入息
^U"$uJz!c assessable loss 应评税亏损
3q'["SS assessable profit 应评税利润
5bKBVkJ' assessable value 应评税值
87; E#2 assessed profit 估定利润
gD}lDK6N assessed value 经评估价值
RLy(Wz3% assessment 评税;评定;估价;评税单
z TYHwx assessment number 评税编号;估价编号
aQjs5RbP~ assessment of additional tax 补加税评税
}q<p;4<\F assessment of performance 业绩评估;实绩评价
GM_~2Er] Assessor 评税主任
" Y%fk/v8 asset price bubbles 资产价格泡沫
hkS0 ae asset-backed securities 具资产保证的证券
~
_ ogeD assets accretion 资产增值
c`S`.WID assets and liabilities 资产与负债
,z4)A&F[c; assets betterment statement 资产递增表;资产改进表
]ySm|&aU assets lending 实物放款;有抵押贷款
PHQ7 assets of the company passing on the death 死者去世时转移的公司资产
!3O8B0K)v assets pledged as security for liabilities 用作负债抵押的资产
#`Af assets portfolio 资产投资组合
( *~ '#k assets price 资产价格
ltQo_k assets quality 资产质素
p**Sd[| assets realization 资产变现
#)}K,FDd assets refinancing arrangement 资产再集资安排
@477|LO assets securitization 资产证券化
QZwUv<* assets situated outside Hong Kong 在香港以外地方的资产
olm0O (9 assets stripping 削减资产;拆卖资产
hn`yc7<}(u assets value 资产值
Q$Q>pV;uH assignee 承让人
wh Hp}r assignment 转让;转让书;转让契
v11Uw?CM assignment of interest 权益转让
?04jkq& assignment of letters patent and trade mark 专利证书及商标转让
GZefeBi assignment of property 物业转让;物业转让书
6!39t assignment right 转让权
V ,+&.A23 assignor 转让人
kAV4V;ydh associate 有联系的人;有关连人士;相联者;合伙人;联系人
@\*`rl] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
wH?]kV8Q associate member 附属会员
X%C`('"R associated body corporate 相联法人团体
v(0IQ associated company 相联公司;联属公司
b=L4A,w~a associated corporation 相联法团
5q^5DH_; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?^3Y+)} 公认会计师公会〔英国〕
L`2(u!i J Association of Futures Exchange Brokers 香港期货经纪协会
rF^H\U:w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G;ihm$Cad association of underwriters 承保人组织
q1^bH6*fl assumption of control 接管
d Dg[ry assurance 担保;保险;转易;转易书
wiFA3_\G assurance of interest 权益的转易
+X%pUe at 19XX price 按一九XX年价格计算
~|Nj+A at a discount 按赔价计算;按贴水价格计算;打折扣
&gLXS1O at a premium 按溢价计算;按升水价格计算
`w8Ejm?n at call 通知付款;按通知
zQxTPd at constant market price 按固定市价计算
xe4`D>LUo at constant price 按固定价格计算
r@t
\a+
at cost 按成本计算
+B '<0 at current market price 按当时市价计算;按现时市价计算
\? n<UsI at current price 按当时价格计算;按现时价格计算
v) j3YhY at factor cost 按要素成本计算;按生产要素成本计算
rff_=(?i at money-of-the-day price 按付款当日价格计算
n-he|u at or better 按指定或较佳价位〔买卖指令〕
!#Pr'm/,mu at par 按面值计算;平价
r1&eA% eh at sight 见票即付
og?L 9 at the close 按收市盘
[-0=ZKH? at the opening 按开市盘
{1"kZL attestation 见证;见证条款
{_G_YL[ at-the-money option 平价期权
wzj:PS attorney 受权人;受托代表人
F05]6NVv attornment 新拥有人承认书
Eo`'6
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ms&6N'] attributable share value 可归属股份价值
**CGkL Auckland Stock Exchange 奥克兰证券交易所
XZ=%XB:? auction 拍卖
\IhHbcF`d auctioneer 拍卖商
=TGa\iclpB audit 审计;核数
>~l^E!<i-u Audit Commission 审计署
Z5V_?bm$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.wO-2h{Q 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〕
6{w'q&LYcE audit review 帐目审查
Sa-" G` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sis1Dh9: audited account 审计帐目;经审计的帐目
)GfL?'Z audited annual account 经审计的周年帐目
3V]08 audited balance sheet 经审计的资产负债表
7/HX!y{WP auditor 核数师;核数主任;审计师
8]i7wq#= auditor's certificate 核数师证明书;审计师证明书
7*kTu0m auditor's report 核数师报告;审计师报告
'=+gweM Aussie bond 澳元债券
$3S`A]xO austerity budget 紧缩预算
+V9 (4la Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pwvmb\ Australia All Ordinaries Index 澳洲所有普通股票指数
9JqT"zj Australian Dollar [AUD] 澳元
3F8KF`* Australian Options Market 澳大利亚期权市场
R].xT-1 Australian Securities Commission 澳洲证券事务监察委员会
C{G;G@/7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
j|>^wB Australian Stock Exchange 澳大利亚证券交易所
IC6'>2'=T Austrian Schilling [ATS] 奥地利先令
t9.| i H authentication 认证;鉴证
NE><(02qW authority to purchase 委托购买证;委购书
oT!i}TW?o authorization 认可;核准;授权;授权书
H~?7:K authorization by direction 指示授权
+Mb}70^ authorization by instruction 指令授权
<OrQbrWQa authorization by warrant 令状授权
6H!l>@a7v authorization of unit trust 单位信托的认可
~uG/F?= Q: authorized agent 指定代理人
Z-L }"~ authorized capital 法定资本
!ZM*)6^ authorized clerk 出市员
Q?bC'147O authorized dealer 认可交易商
Zul@aS
! authorized financial institution 认可财务机构
&"=O!t2 authorized fund 认可基金
NOFH authorized fund house 获授权的基金公司;认可基金公司
%NcBq3 authorized institution 认可机构
R*H-QH/H1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iGBHlw;A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"g/UpnH authorized insurer 获授权保险人;获认可承保人
" eS-i@ authorized investment 特准投资项目
?weuq"*a authorized person 获授权人
{]iM5? authorized representative 获授权代表
J&L#^f*d authorized share capital 法定股本
_y:aPn automated quotation system 自动报价系统
#dFE}!"#` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
IH"_6s#$& 自动交易系统〔香港期货交易所有限公司〕
`j'gt& automatic adjustment mechanism 自动调整机制
pS8`OBenA automatic adjustment system 自动调整系统
,nWZJ&B Automatic Clearing House 自动票据交换所
WHr:M/qD automatic exchange rates accumulation system 自动化汇率累集系统
!,~C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
} :T}N] automatic teller machine [ATM] 自动柜员机
Pa{bkr autopay 自动转帐
uFG ;AY| available assets 可用资产
K,!f7KKo available fiscal reserve 现存财政储备
G{.A5{ available profit 可用利润
jF{)2|5 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
P u}PE-b average 平均;平均数;海损
UdFYG^i average basic salary 平均基本薪金
/+m7J"Km average consumer expenditure 平均消费开支;一般消费开支
[bEm D average cost 平均成本
{sUc2vR average cost of land production 增辟土地平均成本
7H. HiyppW average daily turnover 平均每日成交额
(`d _DQ average daily wage rate 平均每日工资率
\r}*<CRr6 average expenditure pattern 平均开支模式
iJk/fvi average growth rate 平均增长率
XRn+6fn| average net fixed assets 固定资产平均净值
nz`"f, average of relatives 相对价格平均数
%sS7o3RW\ average price 平均价格
'D?sRbJ= average propensity to consume 平均消费倾向;一般消费倾向
h)T-7b average propensity to save 平均储蓄倾向;一般储蓄倾向
X'5+)dj average rate 平均率
; zfBe%Uf average revenue 平均收入;平均收益
TZ:dY x average stock 平均库存;平均存货
=@k3*#\ average yearly rent 平均年租
!e0/1 j= avoidance of double taxation 避免双重课税
cWa>rUsF avoidance of tax 避税