A:
M*k,M=sX A share A股;甲类股份
~AWn 1vFc abatement of tax 减税;减扣免税额
1Z 0Qkd( ABN AMRO Bank N.V. 荷兰银行
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=cZ.HP above-the-line expenditure 线上项目支出;经常预算支出
hXFT(J= above-the-line receipt 线上项目收入;经常预算收入
iUz?mt;k ABSA Asia Limited 南非联合亚洲有限公司
1E$\&*( absolute change 绝对数值变更
vcW(?4e absolute expenditure 实际开支
ZeG4z({af absolute guideline figure 绝对准则数字
UD14q~ (1Z absolute interest 绝对权益
`[$>S absolute order of discharge 绝对破产解除令
ty5# a absolute profit margin 绝对利润幅度
:Xy51p`.;] absolute value 实值;绝对值
NcbW"Qv3 absolutely vested interest 绝对既得权益
J#:`'eEG absorbed cost 已吸收成本;已分摊成本
V9/2y9u absorption 吸收;分摊;合并
S.[L?uE~F absorption rate 吸收率;摊配率;分摊率
B _ J2Bf ACB Finance Limited 亚洲商业财务有限公司
h% >ZN-K) acceptable form of reciprocity 合理的互惠条件
#Ey_.4S acceptable rate 适当利率;适当汇率
,fiV xn Q acceptance agreement 承兑协议
qJ5b;= acceptance for honour 参加承兑
F&`%L#s| acceptor 承兑人;接受人;受票人
LV ]10v6 acceptor for honour 参加承兑人
BZv:E?1z accident insurance 意外保险
t[;-gi,, Accident Insurance Association of Hong Kong 香港意外保险公会
5OPvy,e6 accident insurance scheme 意外保险计划
G5|nt#> accident year basis 意外年度基准
#e =E accommodation 通融;贷款
F,as>X# accommodation bill 通融票据;空头票据
1
jLQij accommodation party 汇票代发人
pzt<[; account balance 帐户余额;帐户结余
^PC;fn,I account book 帐簿
<FR!x#!
account collected in advance 预收款项
Z;NaIJiL- account current book 往来帐簿
Eve,*ATI account of after-acquired property 事后取得的财产报告
yOD=Vc7i account of defaulter 拖欠帐目
.Erv\lv* account payable 应付帐款
EPwU{*F account payee only [A/C payee only] 只可转帐;存入收款人帐户
IJ5'n account receivable 应收帐款
8 # BR\ account receivable report 应收帐款报表
D?dS/agA account statement 结单;帐单;会计财务报表
Lo}T%0"G account title 帐户名称;会计科目
rR^o accountant's report 会计师报告
G/~b(V;> Accountant's Report Rules 会计师报告规则
;Tk/}Od!VN accounting and auditing procedure 会计与审计程序;会计与核数程序
6i+AJCkC Accounting Arrangements 《会计安排》
Vxo?%Dj accounting basis 会计基础
daCkjDGl\ accounting by Official Receiver 破产管理署署长呈交的帐目
[T9]q8" Accounting Circular 《会计通告》
C[{E8Tg/ accounting class 会计类别
6J- /% accounting date 记帐日期;会计结算日期
V:t{mu5j accounting for money 款项核算
8LF=l1=~ Accounting Officer 会计主任
%x;~o: accounting period 会计报告期;会计期
zrA3bWs accounting policy 会计政策;会计方针
-1hCi! accounting practice 会计惯例
_J2?B?S/j accounting principle 会计准则
Z6M
qcAJ3j accounting record 会计记录
+t-_FbFh3D accounting report 会计报告
%jx<<hW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ci+ajON Accounting Society of China 中国会计学会
>`[+24e accounting statement 会计报表
&*8.%qe; accounting system 会计制度;会计系统
$mf O:% accounting transaction 会计事项;帐务交易
g0QYBrp accounting treatment 会计处理
H>D? accounting year 会计年度
7k%!D"6_R accretion 增值;添加
Wcm'E3c, accrual 应计项目;应累算数目
}!r
pH{y accrual basis 应计制;权责发生制
~Hd* Xl accrual basis accounting 应计制会计;权责发生制会计
g/FT6+&T. accrue 应累算;应计
X%og}Cfi accrued benefit 应累算利益
JoG(Nk] accrued charges 应计费用
E:B<_ accrued cumulative preference share dividend 应累算的累积优先股股息
!]fSS)\H accrued expenses 应累算费用
[5!{>L` accrued interest payable 应付利息;应计未付利息
pKLNBR| accrued interest receivable 应收利息;应计未收利息
ru/{s3 accrued right 累算权益
KR R)pT accruing profit 应累算的利润
,y-!h@( accumulated fiscal reserve 累积财政储备
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47"$=G accumulated profit 累积利润;滚存溢利
o:*$G~. k accumulated reserve 累积储备
V@y&n1?6 accumulation of surplus income 累积收益盈余
(+xT5 2 acquired assets 既得资产
jUZ$vyT acquisition 收购;购置;取得
X,lhVT
| acquisition cost 购置成本
.F%jbnKd_ acquisition expenses 购置费用
<Mj{pN3 acquisition of 100% interest 收购全部股权
NU'2QSU8 acquisition of control 取得控制权
aMT=pGU acquisition of fixed assets 购置固定资产
C]3:&dx9 acquisition of shell “买壳”
Y~*aA&D acquisition price 收购价
x&JD~,Y act of God 天灾
]R!YRu acting partner 执事合伙人
<EE^ KR96 active market 买卖活跃的市场;交投畅旺的市场;旺市
M(C$SB> active partner 积极参与的合伙人
r?
}|W2^% active trading 交投活跃
eA``fpr actual circulation 实际流通
!,Cbb } actual cost 实际成本
"
o3Hd actual expenditure 实际开支;实际支出
A42!%>PB actual income 实际入息;实际收入;实际收益
']sjW'~ actual market 现货市场
r}(m jC"o actual price 现货价;实际价格
e%)MIAS0 actual profit 实际利润
6#qt%t%?D actual quotation 实盘;实际价位;实际报价
B\aVE|~PB actual year basis 按实际年度计算
P;K3T![ actuals 实货
={]POL\ A actuarial investigation 精算调查
F|'u0JQ)$ actuarial principle 精算原则
{,(iL8,^ actuarial report 精算师报告
7+KI9u}- Actuarial Society of Hong Kong 香港精算学会
ZP@NV|B actuarial valuation 精算师估值
De{ZQg) actuary 精算师
C7AD1rl ad referendum agreement 暂定协议;有待覆核的协定
{61Y; ad valorem duty 从价税;按值征税
+~P_o_M ad valorem duty system 从价税制
xzFQ)t& ad valorem fee 从价费
[wJ\.9<Oa ad valorem tariff 从价关税
fo~*Bp()-E additional allowance 额外免税额
WCk. K additional amount for unexpired risk 未过期风险的额外款额
+!:=Mm additional assessable profit 补加应评税利润
^qVBg BPb additional assessment 补加评税
bVa?yWb. additional commitment 额外承担
.kkhW8: additional commitment vote 额外承担拨款
6]?W&r|0I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|TQ4:P1T additional dependent parent allowance 供养父母额外免税额
=\MAz[IDj additional provision 额外拨款
U9Ea}aN additional stamp duty 附加印花税
M
'%zA;Wl additional tax 补加税罚款;补加税款
^ rUq{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
J,=ZUh@M adjudged bankrupt 被裁定破产
sX}#L adjudicated bankrupt 裁定破产人
0S&J=2D! adjudication fee 裁定费;评定印花税额手续费;评估契据费
[}l 90 lP adjudication of bankruptcy 裁定破产;宣告破产
FJKlqM5] adjudication of insolvency 裁定无力偿还债务
<R~;|&o,$ adjusted actual 经调整的实数;调整后的实数
#W.vX=/* adjusted current assets 经调整的流动资产;调整后的流动资产
paMK]- adjusted figure 经调整的数字;调整后的数额
Bva2f:)K| adjusted liabilities 经调整的负债;调整后的负债
sO(4F8cpU adjusted loss 经调整的亏损;调整后的亏损
<5#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
nz#eJ adjusted profit 经调整的利润;调整后的利润
]O~$|Wk adjusted surplus 经调整的盈余额;调整后的盈余额
[~G1Rz\h adjusted value 经调整的价值;调整后的价值
&m\Uc adjustment 调整;修订;理算〔保险〕
oSjYp(h: adjustment centre 调剂中心
"(dI/} adjustment lag 调整过程的时间差距;调整时差
8GjETq%} adjustment mechanism 调整机制
LCzeE7x adjustment of loss 亏损调整
%.'oY% adjustment process 调整过程;调整程序
|QR9#Iv adjustment range 调整幅度
]Wjcr2Wq administered exchange rate 受管制汇率
IDpx_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
> sQ&5-i administration expenses 行政费用
L.JL4;U P administration fee 手续费;行政费
M)Z!W3 administration in bankruptcy 破产管理
x;/dSfv_ administration order 遗产管理令
Br{(sL0e administrator 管理人;遗产管理人
p=kt+H&; administrator of the estate 遗产管理人
z[O*f#t admission of debt 债项承认书
jffNA^e admission of proof 接纳债权证明
0jPUDkH* advance 放贷款项;垫付款项;预支款项;预付款项
^ZRZ0:rZ advance account 暂支帐目;预付款帐户
cW"DDm
g advance compensation 预付补偿金
jP2#w{xq advance from shareholder 股东垫款
|b^UPrz)VS advance pending reimbursement 预支以待日后付还
rce._w } advanced economy 先进经济体系
a"t~K advancement 预付;预付财产
4%_xTo advances warrant 垫款令
4vvQ7e7 advancing 贷出
R(8?9-w adverse balance 逆差
ma<uXq adverse exchange 逆汇
6R$Yh0% advertisement addressed to shareholders 在报章刊登的致股东通告
o-AF_N advice for collection 托收通知书
;+#Nb/M advice of drawing 提款通知书;汇票通知书
7`^Y*:( advice of payment 付款通知
$"MVr5q6 Advisory Committee [Securities and Futures Commission]
-XK;B--c 谘询委员会〔证券及期货事务监察委员会〕
3u+i Advisory Committee on Diversification 经济多元化谘询委员会
EAxdF
u affidavit 誓章;遗产申报誓章
]|=`-)AP3 affidavit of no receipt 述明无收款的誓章
yx*<c#Uf affiliate 联号;联营公司;附属公司
ty4R2LnC affiliated company 附属公司;联号;联营公司
7&%HE\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#N~1Ye affordability 负担能力
nG{o$v_| African Development Bank [AfDB] 非洲开发银行
0@y`iZ]
1S after-acquired property 事后取得的财产
Q00v(6V46 after-hours dealing 市后交易
QP%Hwt]+ after-tax profit 税后盈利;税后利润;税后溢利
oe3=QE agency agreement 代理协议
8|L@-F agency expenses 代理机构的开支
Zg>]!^X8 agency fee 代理费
,w9|?%S Agency Law 《代理法》
2dHsM'ze agent 代理人;承销人
x'OP0],# agent of company 公司代理人
*
{~`Lw)y agent's fee 代理人费;经纪费
C+%eT&OO aggregate 总计;总数;总体数字
fOdqr aggregate amount 总款额;总额
}QQ 7jE aggregate assets and liabilities 总体资产与负债
$d4&H/u^ aggregate at constant price 按固定价格计算的总体数字
^K_FGE0ec aggregate demand 总需求
/(u? k%Q aggregate gross position 总持仓量
VZ">vIRyi| aggregate limit 总限额
n\<7`, aggregate of salaries tax 合计薪俸税
,S<) ) aggregate performance 总体表现;总体业绩
s16, *;Z aggregate supply 总体供应
H8HVmfM aggregate surplus 总盈余
#Q-#7|0& aggregate total 整体总额
/` nkz aggregate value 总值;合计价值
piuM#+Y\'S aggregated basis 合计基准
'O.f}m SS aggregated net chargeable income 合计应课税入息实额
&
BY\h: aggregation 合并计算;合计;总和
%4V$')rek aggregation of incomes of husband and wife 夫妇入息合并计算
kt\,$.v8 aggregation of property 财产的总和
EA9.?F
agio 差价;贴水
Oo FMOlb.Z 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》
T}29(xz-(h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?E}gm> 《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》
)UTjP/\gN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ht/#d6cQ 《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》
_Ex<VF u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#a2Z.a<V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3hje agreement for a settlement 授产协议
Gr)G-zE agreement for assignment 转让协议
\&ZEIAe agreement for sale 售卖协议;买卖协议
4GG>n agreement for sale and purchase 买卖协议
#n15_cd agreement for the payment of interest 支付利息协议
SD:`l<l agreement for the repayment of money 还款协议
^q0`eS agreement of reinsurance 再保险协议
4sRg+mMI Agricultural Bank of China 中国农业银行
}m%&|:PH air passenger departure tax 飞机乘客离境税
$/5\Hg1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eOkiB!G. airport tax 机场税
nHQ*#&$ alcohol duty 酒精税
S#He OPRL alienation 让与;让渡;转让
@'GPZpbvZ alimony 生活费;赡养费
F?6Q(mRl All Ordinaries Index [AOI] 所有普通股指数
(NDC9Lls all risks 全险;综合险
J4U_utp All Sales Record for Stock Market 《股票市场成交报告》
G51-CLM, Allied Capital Resources Limited 新联财务有限公司
7/k7V) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/"m#mhL allocation letter 拨款信件
?z6K/'? allocation of fund 分配款项;预留款项
ja/wI'J< allocation of profit 利润分配;溢利分配
eH!V%dX allocation warrant 拨款令
BafNFPc allotment 分配;配股
2QEH!)lvr allotment notice 股份配售通知;配股通知
J7%rPJ allotment of shares 股份分配
Y
9z*xS allowable 可获宽免;免税的
05\0g9 allowable business loss 可扣除的营业亏损
3 |LRb/| allowable expenses 可扣税的支出
:D;pD l allowance 免税额;津贴;备抵;准备金
q
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allowance for debts 债项的免税额
rnp; R allowance for depreciation by wear and tear 耗损折旧免税额
/0Qo( allowance for funeral expenses 殡殓费的免税额
f#m@eb allowance for inflation 为通货膨胀而预留的款项;通胀准备金
4,h)<(d{ allowance for repairs and outgoings 修葺及支出方面的免税额
PApr8Xe allowance to debtor 给债务人的津贴
D^P0X:T] alteration of capital 资本更改
%zRuIDmv alternate trustee 候补受托人
"UhE'\() amalgamation 合并
A
#m _w* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N;BuBm5K ambit of charges 征税范围;收费范围
RW1+y/#%P amended valuation 经修订的估值
v6Y[_1 American Commodities Exchange 美国商品交易所
T /IX(b'< American Express Bank Limited 美国运通银行
H"k\(SPVS American Stock Exchange 美国证券交易所
Nq\)o{<1 amortization 摊销
92.Rjz;=9? amount due from banks 存放银行同业的款项
&y|Ps eH" amount due from banks abroad 存放海外银行同业的款项
8g-Z~~0W1 amount due from holding companies 控股公司欠款
v<)&JlR amount due from local banks 存放本港银行同业的款项
*zDDi(@vtK amount due to banks 银行同业的存款
M5d EZ amount due to banks abroad 海外银行同业的存款
-MsL>F.] amount due to holding companies 控股公司存款
FwHqID_!:l amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
"Ms{c=XPK amount for note issue 发行纸币的款额
? u".*!% amount of bond 担保契据的款额
f8qDmk5s amount of consideration 代价款额
D+! S\~u amount of contribution 供款数额
[cZ/)tm amount of indebtedness 负债款额
2J$vX( amount of principal of the loan 贷款本金额
BhbfPQ amount of rates chargeable 应征差饷数额
*=v%($~PK6 amount of share capital 股本额
w^ofH-R/ amount of sums assured 承保款额
aaN/HE_ amount of variation 变动幅度
dn?'06TD amount of vote 拨款数额
a.JjbFL amount payable 应付款额
|22vNt_ amount receivable 应收款额
V
EsM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
tl7:L> analysis 分析
9n_RkW5g ancillary risk 附属风险
h05FR[</ annual account 周年帐目;周年帐目报表;年度决算;年结
=ud~ annual accounting date 年结日期
%hZX XpuO annual allowance 每年免税额;年积金;年度津贴;年津
Uam%u annual balance 年度余额
3PL0bejaT7 annual disposable income 每年可动用收入
}lhk;#r annual estimates 周年预算
}Y!s:w# annual fee 年费
xN}f? annual general meeting 周年大会
)p> p3b g annual growth rate 年增率;每年增长率
u>agVB4\F annual long-term supplement 长期个案每年补助金
8\:>;XG6f annual pensionable emolument 可供计算退休金的年薪
+ug/%Iay{k annual report 年报
Ygkf}n Annual Report on the Consumer Price Index 《消费物价指数年报》
?1Vx)j>| annual return 周年报表;周年申报表;每年报税表格
T"C.>G'[B Annual Return Rules 《周年报表规则》
gGBRfq> annual review of consumer prices 每年消费物价回顾
aK| annual roll-forward basis 逐年延展方式
#Yp&yi
} annual salary 年薪
+opym!\ annual statement 年度报表;年度决算表
hJSWh5] 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
-b8SaLak annuitant 年金受益人
(4yXr|to} annuity 年金
d7QUg6= annuity contract 年金合约
@(E6P;+{ annuity on human life 人寿年金
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antecedent debt 先前的债项
@"/H
er ante-dated cheque 倒填日期支票
'73}{" ' anticipated expenditure 预期开支
Qy4Pw\ anticipated net profit 预期纯利
!v9`oL26 anticipated revenue 预期收入
$^czqA-& anti-inflation measure 反通货膨胀措施
wxj}k7_(`A anti-inflationary stance 反通货膨胀立场
QfPw50N; apparent deficit 表面赤字
g+QIhur apparent financial solvency 表面偿债能力
zw$\d1-+h apparent partner 表面合伙人
mJ5%+.V application for personal assessment 个人入息课税申请书
Iw(
wT_ application of fund 资金应用
4!xRA '' application to release as liquidator and to destruct the books of accounts and documents
`v<S 申请免除清盘人职务及毁灭帐簿与文件
QkD]9#Id& appointed actuary 委任精算师
hgE:2@ appointed auditor 委任核数师;委任审计师
s~B)xYmyB' appointed trustee 委任的受托人
v''J@ F7 appointer 委任人
8'TIDu apportioned pro rata 按比例分摊
7P*\|Sxk% apportionment 分配;分摊
dV'^K%# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c~OPH
0, apportionment formula 分摊方程式
/k RCCs8t} apportionment of estate duty 遗产税的分摊
52Dgul appraisal 估价;评估
<
]+Mdy appreciable growth 可观增长
wmXI8'~F& appreciable impact 显着影响
z-g6d ( appreciable increase 可观增长
u(f;4` appreciation 增值;升值
*mWl=J;u appreciation against other currencies 相对其他货币升值
gN[t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rLmc(-q appreciation tax 增值税
~!7x45(1# appropriation 拨款;拨用;拨付
]>k8v6*= appropriation account 拨款帐目
;/?w-)n? Appropriation Bill 拨款法案
t>*(v#WeZ appropriation-in-aid system 补助拨款办法
3W#E$^G_v approved assets 核准资产
Xppb|$qp4H approved basket stock 认可一篮子证券
nec}grA approved budget 核准预算
Z0y~%[1X approved charitable donation 认可慈善捐款
#^9k&t#!6 approved charitable institution 认可慈善机构
3b_/QT5! approved currency 核准货币;认可货币
0CXXCa7! approved estimates 核准预算
`r3 klL,W' approved estimates of expenditure 核准开支预算
FU .%td=: approved overseas insurer 核准海外保险人
QV\af approved overseas trust company 核准海外信托公司
6o9&FU approved pooled investment fund 核准汇集投资基金
/z`tI approved provident fund scheme 认可公积金计划
\{~CO{II approved provision 核准拨款
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approved redeemable share 核准可赎回股份
iPWr- approved regional stock 认可地区性证券
w{*V8S3h9 approved retirement scheme 认可退休金计划
@o'L! 5Y approved subordinated loan 核准附属贷款
83'+q((< arbitrage 套戥;套汇;套利
:~srl)|) arbitrageur 套戥者;套汇者
3ZyvX]@_ arbitrary amount 临时款项
g`C8ouy arrangement 措施;安排;协定
c9CFGo?)N arrears 欠款
.;ofRx< arrears of pay 欠付薪酬
jJt4{c arrears of revenue 逾期未收税款;逾期未收的帐项
CH|cK8q articles of association 组织章程;组织细则;组织章程细则
D2gyn-]\ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
um_J%v6ER ascertainment of profit 确定利润
y3QS!3I "Asia Clear" “亚洲结算系统”
!io1~GpKS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;C:|m7| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
59W~bWHCP Asian Development Fund [ADF] 亚洲发展基金
t#y,9>6 Asian dollar bond 亚洲美元债券
6Bcr.` Asian dollar market 亚洲美元市场
1n7'\esC* Asian dollar rate 亚洲美元利率
$G }9iV7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h# Z,ud_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}m5()@Q}a asked price 沽盘;喊价;索价;卖方报价
Q{'4,J-w assessable income 应评税入息
*vIP\NL?H assessable loss 应评税亏损
K[/L!.Ag assessable profit 应评税利润
:?FHqfN?_ assessable value 应评税值
W ;+()vC assessed profit 估定利润
Y}t)!}p$r assessed value 经评估价值
:Mh\;e assessment 评税;评定;估价;评税单
/cUu]#h assessment number 评税编号;估价编号
+_bxza(ma{ assessment of additional tax 补加税评税
JEWc{)4QD assessment of performance 业绩评估;实绩评价
j&a\ K}U! Assessor 评税主任
@V5i asset price bubbles 资产价格泡沫
@H~oOf asset-backed securities 具资产保证的证券
`"yxmo*0 assets accretion 资产增值
9^?muP<A assets and liabilities 资产与负债
soQ[Zg4} assets betterment statement 资产递增表;资产改进表
birc&< assets lending 实物放款;有抵押贷款
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A &Zt assets of the company passing on the death 死者去世时转移的公司资产
FeO1%#2<y assets pledged as security for liabilities 用作负债抵押的资产
'r\RN\PT assets portfolio 资产投资组合
I^u~r. assets price 资产价格
Kr1Y3[iNv assets quality 资产质素
oz,.gP% assets realization 资产变现
Buh}+n2]5 assets refinancing arrangement 资产再集资安排
`^'fS@VA assets securitization 资产证券化
*jPd=+d assets situated outside Hong Kong 在香港以外地方的资产
wQd8/&mmk assets stripping 削减资产;拆卖资产
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assets value 资产值
c?}G;$ assignee 承让人
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9wAJ assignment 转让;转让书;转让契
cS:O|R#%t assignment of interest 权益转让
UpE+WzY assignment of letters patent and trade mark 专利证书及商标转让
}' Y)"8AIA assignment of property 物业转让;物业转让书
v'Ehr**]+ assignment right 转让权
6~2upy~e assignor 转让人
fc<y(uX associate 有联系的人;有关连人士;相联者;合伙人;联系人
5$Kj#9g-# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
M<NY`7$^ associate member 附属会员
6<QC|>p associated body corporate 相联法人团体
t6mv associated company 相联公司;联属公司
pnz: <V"Y( associated corporation 相联法团
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Association of Chartered Certified Accountants [ACCA] [United Kingdom]
chKEGosbF 公认会计师公会〔英国〕
"p|.[d Association of Futures Exchange Brokers 香港期货经纪协会
UA2KY}pz5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ePJ_O~c association of underwriters 承保人组织
t0@AfO.'1 assumption of control 接管
Jp}\@T. assurance 担保;保险;转易;转易书
Ok{1{EmP assurance of interest 权益的转易
^ +@OiL>&i at 19XX price 按一九XX年价格计算
kN{$-v=K at a discount 按赔价计算;按贴水价格计算;打折扣
ISK 8t at a premium 按溢价计算;按升水价格计算
xf,A<j(o at call 通知付款;按通知
Cc%{e9e* at constant market price 按固定市价计算
@H4]Gp ] at constant price 按固定价格计算
fsw[R0B at cost 按成本计算
\f(zMP at current market price 按当时市价计算;按现时市价计算
E"S#d&9 at current price 按当时价格计算;按现时价格计算
|o9`h 9i at factor cost 按要素成本计算;按生产要素成本计算
u7RlxA: at money-of-the-day price 按付款当日价格计算
sP2Uj at or better 按指定或较佳价位〔买卖指令〕
ZS(%!+ M at par 按面值计算;平价
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V~4 at sight 见票即付
_(8# at the close 按收市盘
Yk?q \1 at the opening 按开市盘
B&B:P attestation 见证;见证条款
DQP!e6Of at-the-money option 平价期权
W SxoGly attorney 受权人;受托代表人
srAWet attornment 新拥有人承认书
+L.D3 attributable profit 可归属利润
K?!W9lUq attributable share value 可归属股份价值
_E'}8.#{ Auckland Stock Exchange 奥克兰证券交易所
V]+y*b.60 auction 拍卖
Y~{<Hs auctioneer 拍卖商
%g@\SR. audit 审计;核数
DC1.f(cdR Audit Commission 审计署
I%Yq86 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u%yYLpaKf 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〕
qGMU>J.;c audit review 帐目审查
Xa#.GrH6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$':5uU1} audited account 审计帐目;经审计的帐目
T|D^kL%m! audited annual account 经审计的周年帐目
jN*wbqL audited balance sheet 经审计的资产负债表
{J,"iJKop auditor 核数师;核数主任;审计师
^0}wmxDq auditor's certificate 核数师证明书;审计师证明书
js Z"T auditor's report 核数师报告;审计师报告
RN[x\" , Aussie bond 澳元债券
lMu-,Z=" austerity budget 紧缩预算
,tg]Gt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$MwBt Australia All Ordinaries Index 澳洲所有普通股票指数
fmQif]J;; Australian Dollar [AUD] 澳元
FGyrDRDwC Australian Options Market 澳大利亚期权市场
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<z Australian Securities Commission 澳洲证券事务监察委员会
sZr \mQ~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}[UH1+`L Australian Stock Exchange 澳大利亚证券交易所
K\;4;6g Austrian Schilling [ATS] 奥地利先令
7.ein:M|CB authentication 认证;鉴证
D86F5HT}} authority to purchase 委托购买证;委购书
U\qbr.< authorization 认可;核准;授权;授权书
(}>)X] authorization by direction 指示授权
<8kCmuGlk authorization by instruction 指令授权
LAlX|b authorization by warrant 令状授权
>Ovz; authorization of unit trust 单位信托的认可
26k~Z} authorized agent 指定代理人
\$DBtq5= authorized capital 法定资本
CdmpKkq# authorized clerk 出市员
J(/J;PW authorized dealer 认可交易商
ocK4Nxs authorized financial institution 认可财务机构
]S@T|08b authorized fund 认可基金
#rGCv~0*l authorized fund house 获授权的基金公司;认可基金公司
@%L authorized institution 认可机构
lemV&$WN| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XXA'B{@Y) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*WJK& authorized insurer 获授权保险人;获认可承保人
p"~@q} 3 authorized investment 特准投资项目
Vq`/]& authorized person 获授权人
p=> +3 authorized representative 获授权代表
cQThpgha authorized share capital 法定股本
~uZ9%UB_m automated quotation system 自动报价系统
G;u~H< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MmvOyKNZF 自动交易系统〔香港期货交易所有限公司〕
$^^M&[b- automatic adjustment mechanism 自动调整机制
HDzeotD automatic adjustment system 自动调整系统
u1u;aG Automatic Clearing House 自动票据交换所
q5EkAh<PD| automatic exchange rates accumulation system 自动化汇率累集系统
SnXM`v, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>.od(Fh{l| automatic teller machine [ATM] 自动柜员机
4xal m autopay 自动转帐
W=293mME available assets 可用资产
~'0n
]Fw available fiscal reserve 现存财政储备
}b}jw.2Wu available profit 可用利润
\_R<Q?D+ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
aBY&]6^- average 平均;平均数;海损
k{F6WQ7 average basic salary 平均基本薪金
0Qvr
g+ average consumer expenditure 平均消费开支;一般消费开支
DO*6gzW average cost 平均成本
4 Sk@ v average cost of land production 增辟土地平均成本
c1+z(NQ3 average daily turnover 平均每日成交额
iiJT%Zq`# average daily wage rate 平均每日工资率
y $uq`FW average expenditure pattern 平均开支模式
b`S9#` average growth rate 平均增长率
s91[DT4 average net fixed assets 固定资产平均净值
PZZPx<?N average of relatives 相对价格平均数
Rc4=zimr+ average price 平均价格
pxedj average propensity to consume 平均消费倾向;一般消费倾向
Z"w}`&TC$^ average propensity to save 平均储蓄倾向;一般储蓄倾向
(,+#H]L average rate 平均率
md18q:AG) average revenue 平均收入;平均收益
B= E/|J</ average stock 平均库存;平均存货
4Y1^ U{A+ average yearly rent 平均年租
VbJE zl avoidance of double taxation 避免双重课税
{6qxg _{ avoidance of tax 避税