A:
+]L) >$6 A share A股;甲类股份
0O;
Z abatement of tax 减税;减扣免税额
+Ag#B* ABN AMRO Bank N.V. 荷兰银行
v=Mz I#0L above-the-line expenditure 线上项目支出;经常预算支出
|"\lL9CT above-the-line receipt 线上项目收入;经常预算收入
}AAbhr9d} ABSA Asia Limited 南非联合亚洲有限公司
Y_lCcu#OA absolute change 绝对数值变更
M6x;BjrV absolute expenditure 实际开支
yu_gNro L absolute guideline figure 绝对准则数字
rgn|24x absolute interest 绝对权益
!Bncx`pl absolute order of discharge 绝对破产解除令
k>-'AWH^v absolute profit margin 绝对利润幅度
STRyW Ml absolute value 实值;绝对值
|wJ),h8/ absolutely vested interest 绝对既得权益
dw99FA6 absorbed cost 已吸收成本;已分摊成本
44|03Ty absorption 吸收;分摊;合并
F]SIT\kBm absorption rate 吸收率;摊配率;分摊率
w6v1 q:20 ACB Finance Limited 亚洲商业财务有限公司
't ;/,+:V acceptable form of reciprocity 合理的互惠条件
:z124Zf acceptable rate 适当利率;适当汇率
TP^\e_k acceptance agreement 承兑协议
x"!#_0TT} acceptance for honour 参加承兑
`7$Oh{67 acceptor 承兑人;接受人;受票人
?e2Y`0 acceptor for honour 参加承兑人
7t+]z) accident insurance 意外保险
lDH_ Y]bM Accident Insurance Association of Hong Kong 香港意外保险公会
E =
^-Z accident insurance scheme 意外保险计划
n('VQ0b accident year basis 意外年度基准
;<~j)8 accommodation 通融;贷款
m9cj7 accommodation bill 通融票据;空头票据
;pCG9 accommodation party 汇票代发人
fl!1AKSn@N account balance 帐户余额;帐户结余
:.C)7( 8S account book 帐簿
YFAnlqC account collected in advance 预收款项
0=gF6U account current book 往来帐簿
ua!D-0 account of after-acquired property 事后取得的财产报告
m(h/:JZ\ account of defaulter 拖欠帐目
B=^2g}mgK account payable 应付帐款
Z#[>N,P account payee only [A/C payee only] 只可转帐;存入收款人帐户
v@]6<e$ account receivable 应收帐款
uvNnW}G4 account receivable report 应收帐款报表
{<~s&EPd account statement 结单;帐单;会计财务报表
W *|OOa' account title 帐户名称;会计科目
Je@p5(f accountant's report 会计师报告
s}<)BRZi Accountant's Report Rules 会计师报告规则
B##C{^5A` accounting and auditing procedure 会计与审计程序;会计与核数程序
P'gT6*an," Accounting Arrangements 《会计安排》
v3!by N^ accounting basis 会计基础
=
c/3^e accounting by Official Receiver 破产管理署署长呈交的帐目
O]4W|WI3 Accounting Circular 《会计通告》
#SK#k<&P accounting class 会计类别
~c9vdK accounting date 记帐日期;会计结算日期
#{?m accounting for money 款项核算
R|6RI} Accounting Officer 会计主任
i"ck`6v"8 accounting period 会计报告期;会计期
C-_w]2MM accounting policy 会计政策;会计方针
aB7d( accounting practice 会计惯例
_TV2) accounting principle 会计准则
upZYv~Sa accounting record 会计记录
/ *Ou$ accounting report 会计报告
+q4W0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U_.n=d ~B Accounting Society of China 中国会计学会
R20a(4m accounting statement 会计报表
56VE[G accounting system 会计制度;会计系统
lu<Np9/5< accounting transaction 会计事项;帐务交易
{8ld:ZP accounting treatment 会计处理
1Qrm"TFo accounting year 会计年度
+D6-m accretion 增值;添加
(4E.Li<O accrual 应计项目;应累算数目
2OA8
R} accrual basis 应计制;权责发生制
^ON-# accrual basis accounting 应计制会计;权责发生制会计
]i9H_K accrue 应累算;应计
CvgPIrl accrued benefit 应累算利益
MM/BJ accrued charges 应计费用
/5a$@% accrued cumulative preference share dividend 应累算的累积优先股股息
U+I3 P accrued expenses 应累算费用
&8IWDx.7} accrued interest payable 应付利息;应计未付利息
mNGb}
lR accrued interest receivable 应收利息;应计未收利息
V;/
XG}M accrued right 累算权益
w;z@py accruing profit 应累算的利润
iW1$!l>v accumulated fiscal reserve 累积财政储备
uQXs>JuD accumulated profit 累积利润;滚存溢利
\5j22L9S accumulated reserve 累积储备
Q'>_59 accumulation of surplus income 累积收益盈余
hCSRsk3 acquired assets 既得资产
W ??;4 acquisition 收购;购置;取得
QYFN:XZ acquisition cost 购置成本
*8pe<:A#p acquisition expenses 购置费用
=k[(rvU3 acquisition of 100% interest 收购全部股权
]Hv*^Bak acquisition of control 取得控制权
])3lH%4- acquisition of fixed assets 购置固定资产
_.oRVYK/ acquisition of shell “买壳”
&h_d|8 acquisition price 收购价
Q;{D8 #! act of God 天灾
9RbGa
Y& acting partner 执事合伙人
: 8p2Jxm active market 买卖活跃的市场;交投畅旺的市场;旺市
dn:|m^<) active partner 积极参与的合伙人
hVTyv" active trading 交投活跃
\=
)[ actual circulation 实际流通
(\[jf39e actual cost 实际成本
Y9\]3Kno actual expenditure 实际开支;实际支出
ROlzs} actual income 实际入息;实际收入;实际收益
9;m#>a@Y actual market 现货市场
Cb!`0%G actual price 现货价;实际价格
NzwGc+\7} actual profit 实际利润
W0p#Y h:{_ actual quotation 实盘;实际价位;实际报价
s/k actual year basis 按实际年度计算
?eYchVq actuals 实货
eB} sg4 actuarial investigation 精算调查
m
bB\~n actuarial principle 精算原则
a78;\{&L' actuarial report 精算师报告
n57c^/A* Actuarial Society of Hong Kong 香港精算学会
^ mQ;CMV actuarial valuation 精算师估值
4#'^\5 actuary 精算师
r!-L`GUm ad referendum agreement 暂定协议;有待覆核的协定
Ugee?;]lu ad valorem duty 从价税;按值征税
^5^
zo~^o ad valorem duty system 从价税制
TZ`]#^kU ad valorem fee 从价费
p~k`Z^xY$ ad valorem tariff 从价关税
hx2!YNx ! additional allowance 额外免税额
Wr}a\}R additional amount for unexpired risk 未过期风险的额外款额
&?uzJx~ additional assessable profit 补加应评税利润
s\n,Z?m additional assessment 补加评税
yE!7`c.[u additional commitment 额外承担
Xs#?~~"aC additional commitment vote 额外承担拨款
q]wn:%rX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D7n&9Z additional dependent parent allowance 供养父母额外免税额
QWIOim- additional provision 额外拨款
SIyS.!k> additional stamp duty 附加印花税
HY%6eUhj additional tax 补加税罚款;补加税款
PN)TX~} Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4w3V!K8 adjudged bankrupt 被裁定破产
]h`E4B adjudicated bankrupt 裁定破产人
.D M1Knj adjudication fee 裁定费;评定印花税额手续费;评估契据费
A~%g" adjudication of bankruptcy 裁定破产;宣告破产
sOrY^cY; adjudication of insolvency 裁定无力偿还债务
XEe+&VQmY adjusted actual 经调整的实数;调整后的实数
k(w9vt0? adjusted current assets 经调整的流动资产;调整后的流动资产
RvgAI`T7$ adjusted figure 经调整的数字;调整后的数额
=*U%j adjusted liabilities 经调整的负债;调整后的负债
mF$jC:Tb adjusted loss 经调整的亏损;调整后的亏损
?_<UOb* adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
X/?h!Y} adjusted profit 经调整的利润;调整后的利润
rE'
%MiIK adjusted surplus 经调整的盈余额;调整后的盈余额
6:7:NI l: adjusted value 经调整的价值;调整后的价值
h&^/, G adjustment 调整;修订;理算〔保险〕
)H=[NB6J8 adjustment centre 调剂中心
'f$?/5@@ adjustment lag 调整过程的时间差距;调整时差
[W7\c;Do adjustment mechanism 调整机制
h<z/LL8| adjustment of loss 亏损调整
*+1"S ]YF adjustment process 调整过程;调整程序
} cH"lppX adjustment range 调整幅度
.k?hb]2N administered exchange rate 受管制汇率
t]YLt , Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ltq*Vcl\ administration expenses 行政费用
|Jx2"0:M administration fee 手续费;行政费
XxrO:$ administration in bankruptcy 破产管理
NVM2\fs administration order 遗产管理令
@'G ( k; administrator 管理人;遗产管理人
ysw6hVb administrator of the estate 遗产管理人
?X5glDZ$ admission of debt 债项承认书
SieV%T0t1 admission of proof 接纳债权证明
13NS*%~7[ advance 放贷款项;垫付款项;预支款项;预付款项
pC?1gc1G advance account 暂支帐目;预付款帐户
2L{:H advance compensation 预付补偿金
C#u)$Ds advance from shareholder 股东垫款
@kgpq advance pending reimbursement 预支以待日后付还
JOoLHZQ1v advanced economy 先进经济体系
;*$8iwBQ_ advancement 预付;预付财产
ef1N#z%gt advances warrant 垫款令
GE| ^ryh advancing 贷出
<@;xV_`X+ adverse balance 逆差
d .lu adverse exchange 逆汇
ZkVvL4yIK advertisement addressed to shareholders 在报章刊登的致股东通告
-uY:2 advice for collection 托收通知书
sn T4X advice of drawing 提款通知书;汇票通知书
cDh4@V advice of payment 付款通知
5)zj){wL Advisory Committee [Securities and Futures Commission]
H1c|b!C 谘询委员会〔证券及期货事务监察委员会〕
H9a3rA> Advisory Committee on Diversification 经济多元化谘询委员会
WFc[F`b affidavit 誓章;遗产申报誓章
'\vmfp= affidavit of no receipt 述明无收款的誓章
k-Hfip[ro affiliate 联号;联营公司;附属公司
t1_y1!uQ affiliated company 附属公司;联号;联营公司
7^Q$pT> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R~mMGz affordability 负担能力
i?s&\3--Y African Development Bank [AfDB] 非洲开发银行
07WIa@Q after-acquired property 事后取得的财产
sN an" after-hours dealing 市后交易
9!/1F ! after-tax profit 税后盈利;税后利润;税后溢利
l`w|o agency agreement 代理协议
tS.b5$Q agency expenses 代理机构的开支
DB?PS^-2 agency fee 代理费
j9
&AMg Agency Law 《代理法》
o\V4qekk agent 代理人;承销人
Gpp}Jpj agent of company 公司代理人
22(]x}` agent's fee 代理人费;经纪费
:|6D@ aggregate 总计;总数;总体数字
.$E~.6J %i aggregate amount 总款额;总额
8 $*cfOC aggregate assets and liabilities 总体资产与负债
TKs@?Q,J aggregate at constant price 按固定价格计算的总体数字
rgY?X$1q_ aggregate demand 总需求
7-0twq
aggregate gross position 总持仓量
o9SfWErZ aggregate limit 总限额
b}{9
:n/SC aggregate of salaries tax 合计薪俸税
>|&OcU aggregate performance 总体表现;总体业绩
ba:du
|Ec aggregate supply 总体供应
RgzSaP;; aggregate surplus 总盈余
2|H'j~ aggregate total 整体总额
8X~vJ^X9@y aggregate value 总值;合计价值
5r}(|86O/ aggregated basis 合计基准
VlXy&oZ aggregated net chargeable income 合计应课税入息实额
~$&r(9P aggregation 合并计算;合计;总和
|k9j )Hg( aggregation of incomes of husband and wife 夫妇入息合并计算
$TW+LWb aggregation of property 财产的总和
G&@RLht agio 差价;贴水
vh{1u 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》
b(rBha| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3<Y;mA=hw 《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》
sn-+F%[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:usBeho 《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》
!urd
$Ta Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[tw<TV"\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(HD>vNha1 agreement for a settlement 授产协议
9'L0Al~L agreement for assignment 转让协议
Q
X5#$-H@ agreement for sale 售卖协议;买卖协议
f$*9J agreement for sale and purchase 买卖协议
o2UJ*4 agreement for the payment of interest 支付利息协议
z\ $>k_ agreement for the repayment of money 还款协议
gJfL$S'w agreement of reinsurance 再保险协议
8Nq Iz Agricultural Bank of China 中国农业银行
-bX.4+U air passenger departure tax 飞机乘客离境税
-(,6w? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{mr)n3 airport tax 机场税
JM4`k8mM alcohol duty 酒精税
)C0X]? alienation 让与;让渡;转让
@<{#v.T alimony 生活费;赡养费
wI]>0geb* All Ordinaries Index [AOI] 所有普通股指数
hp%Pg & all risks 全险;综合险
lcJumV=%> All Sales Record for Stock Market 《股票市场成交报告》
+OP:"Q_# Allied Capital Resources Limited 新联财务有限公司
,]N%(>ot all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ee?Mo` allocation letter 拨款信件
rnr8t] allocation of fund 分配款项;预留款项
Tk=3"y+u[ allocation of profit 利润分配;溢利分配
FQ ^^6Rl allocation warrant 拨款令
_BA_lkN+D allotment 分配;配股
iSW73P;) allotment notice 股份配售通知;配股通知
|*| a~t allotment of shares 股份分配
dWWkO03| allowable 可获宽免;免税的
1s\hJATfz allowable business loss 可扣除的营业亏损
lNPbU ~k allowable expenses 可扣税的支出
OmuZ0@. allowance 免税额;津贴;备抵;准备金
vF\zZ<R/ allowance for debts 债项的免税额
Qy,qQA/ allowance for depreciation by wear and tear 耗损折旧免税额
Wb(0Szk; allowance for funeral expenses 殡殓费的免税额
&\br_ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
$7
Uk;xV allowance for repairs and outgoings 修葺及支出方面的免税额
xR%ayT. allowance to debtor 给债务人的津贴
="eum7 alteration of capital 资本更改
s+~Slgl alternate trustee 候补受托人
L2A#OZZu amalgamation 合并
&H>dE]Hq, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I,uu>- ambit of charges 征税范围;收费范围
c&W.slE6 amended valuation 经修订的估值
7VBw@Rh American Commodities Exchange 美国商品交易所
7anpz% American Express Bank Limited 美国运通银行
51'SA
B09 American Stock Exchange 美国证券交易所
'a[|}nJ3 amortization 摊销
c324@o^V amount due from banks 存放银行同业的款项
[|Pe'?zkf amount due from banks abroad 存放海外银行同业的款项
W,J,h6{F amount due from holding companies 控股公司欠款
b:&$x (| amount due from local banks 存放本港银行同业的款项
V1U[p3J-S amount due to banks 银行同业的存款
p&27|1pZm amount due to banks abroad 海外银行同业的存款
4V3
w$:, amount due to holding companies 控股公司存款
7C
yLSZ amount due to local banks 本港银行同业的存款
!/Ps}.)A` amount due to outport banks 外埠银行同业的存款
^( VB5p
amount for note issue 发行纸币的款额
aj B amount of bond 担保契据的款额
',%&DA2 amount of consideration 代价款额
$yK!Q)e: amount of contribution 供款数额
p~co!d.q/} amount of indebtedness 负债款额
d9( Sj? amount of principal of the loan 贷款本金额
4>#^Pk?Ra amount of rates chargeable 应征差饷数额
J8DbAB4X amount of share capital 股本额
8dB~09Z7 amount of sums assured 承保款额
F}[;ytmUS amount of variation 变动幅度
0)44*T amount of vote 拨款数额
K0@7/*% amount payable 应付款额
Br!&Y9 amount receivable 应收款额
JOq<lb= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q^Z}Y~. analysis 分析
dEL"(e#0s4 ancillary risk 附属风险
$8}'6, annual account 周年帐目;周年帐目报表;年度决算;年结
MF(~!SOIG annual accounting date 年结日期
3%a37/|~y annual allowance 每年免税额;年积金;年度津贴;年津
,]"u!,yHb annual balance 年度余额
8;NO>L/J]i annual disposable income 每年可动用收入
P9^h>sV annual estimates 周年预算
=*U24B*U93 annual fee 年费
@>j \~<% annual general meeting 周年大会
c[7qnSH annual growth rate 年增率;每年增长率
dVfDS-v! annual long-term supplement 长期个案每年补助金
DyZ90]N annual pensionable emolument 可供计算退休金的年薪
%Q~Lk]B?t annual report 年报
::` wx@ Annual Report on the Consumer Price Index 《消费物价指数年报》
0E[Se|! annual return 周年报表;周年申报表;每年报税表格
4e t#Q Annual Return Rules 《周年报表规则》
^)pY2t<^ annual review of consumer prices 每年消费物价回顾
+60;z4y}w annual roll-forward basis 逐年延展方式
rXX|?9' annual salary 年薪
1ouTZ'c? annual statement 年度报表;年度决算表
z\5Nni/~6D Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0wcWDE
9 annuitant 年金受益人
!Esiq<Yh annuity 年金
xGA0]
_ annuity contract 年金合约
`pUArqf annuity on human life 人寿年金
o7seGw<$X antecedent debt 先前的债项
,;18: ante-dated cheque 倒填日期支票
^IYN"yX_ anticipated expenditure 预期开支
w (-n1oSo anticipated net profit 预期纯利
$)~]4n= anticipated revenue 预期收入
L]}|{<3\ anti-inflation measure 反通货膨胀措施
G9q0E| anti-inflationary stance 反通货膨胀立场
?J?!%Mw apparent deficit 表面赤字
K gX)fj apparent financial solvency 表面偿债能力
e8.bH# apparent partner 表面合伙人
q4N$.hpb application for personal assessment 个人入息课税申请书
7 '/&mX> application of fund 资金应用
Hyg?as>}u application to release as liquidator and to destruct the books of accounts and documents
1gJ!!SHPo 申请免除清盘人职务及毁灭帐簿与文件
<i|+p1t appointed actuary 委任精算师
9=f'sqIPV appointed auditor 委任核数师;委任审计师
Nj\WvKG appointed trustee 委任的受托人
vGw}e&YI appointer 委任人
p]oo^ apportioned pro rata 按比例分摊
m+"%Jd{q apportionment 分配;分摊
jw[`\h}8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R[;Z<K\Nn? apportionment formula 分摊方程式
Y<XDR:]A, apportionment of estate duty 遗产税的分摊
|93%, appraisal 估价;评估
wP9C\W; appreciable growth 可观增长
'=@x2`U/ appreciable impact 显着影响
NU[{oI<a appreciable increase 可观增长
5KSsRq/8" appreciation 增值;升值
IuF-bxA appreciation against other currencies 相对其他货币升值
~/%){t/uLY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\m!."~% appreciation tax 增值税
'z'm:|JW appropriation 拨款;拨用;拨付
urB.K<5ZA appropriation account 拨款帐目
zZHsS$/ Appropriation Bill 拨款法案
j@2 hI,+ appropriation-in-aid system 补助拨款办法
FzIA>njt approved assets 核准资产
&Te:l-x approved basket stock 认可一篮子证券
Y# #J approved budget 核准预算
~Zm(p*\T approved charitable donation 认可慈善捐款
?6bE!36 approved charitable institution 认可慈善机构
<k!G%R<9 approved currency 核准货币;认可货币
_p.{|7 approved estimates 核准预算
4E)[<% approved estimates of expenditure 核准开支预算
$;1~JOZh approved overseas insurer 核准海外保险人
9[*kpMC approved overseas trust company 核准海外信托公司
\=<.0K A~
approved pooled investment fund 核准汇集投资基金
6>Y}2fT}o3 approved provident fund scheme 认可公积金计划
iC]}M approved provision 核准拨款
voxlo>: approved redeemable share 核准可赎回股份
W8^gPW*c5 approved regional stock 认可地区性证券
SccU@3.X~ approved retirement scheme 认可退休金计划
P+SCX#{y approved subordinated loan 核准附属贷款
TBco arbitrage 套戥;套汇;套利
GFidriC arbitrageur 套戥者;套汇者
ES> 3Cf arbitrary amount 临时款项
OjI*HC arrangement 措施;安排;协定
C&T3vM arrears 欠款
ElAG~u? arrears of pay 欠付薪酬
e|LXH/H arrears of revenue 逾期未收税款;逾期未收的帐项
DxBt83e articles of association 组织章程;组织细则;组织章程细则
&}uO ]0bR Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
}!LYV ascertainment of profit 确定利润
P,wJ@8lv "Asia Clear" “亚洲结算系统”
0)NHjKP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{IVqV6: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b/EvcN8 } Asian Development Fund [ADF] 亚洲发展基金
)+G(4eIT Asian dollar bond 亚洲美元债券
$4"OD"Z Cq Asian dollar market 亚洲美元市场
.H&;pOf Asian dollar rate 亚洲美元利率
u@HP@>V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vIJdl2(^E Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-*EJj>x asked price 沽盘;喊价;索价;卖方报价
1\p[mN assessable income 应评税入息
zSO[f assessable loss 应评税亏损
ZS-9|EA< assessable profit 应评税利润
L8fr
uwb assessable value 应评税值
i469<^A assessed profit 估定利润
f19
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9`muk assessment 评税;评定;估价;评税单
;P_Zen assessment number 评税编号;估价编号
P/Zo assessment of additional tax 补加税评税
6D OE6 assessment of performance 业绩评估;实绩评价
pV!(#45 ~W Assessor 评税主任
8yo9$~u; asset price bubbles 资产价格泡沫
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]HI YYs asset-backed securities 具资产保证的证券
Du/s assets accretion 资产增值
[D)A+ assets and liabilities 资产与负债
d2Y5'A0X assets betterment statement 资产递增表;资产改进表
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AuQw assets lending 实物放款;有抵押贷款
x>@UqUJV assets of the company passing on the death 死者去世时转移的公司资产
VtVnht1 assets pledged as security for liabilities 用作负债抵押的资产
&~&i > assets portfolio 资产投资组合
-4]6tt'G assets price 资产价格
]k8XLgJ assets quality 资产质素
ZBGI_9wZ assets realization 资产变现
oAL-v428 assets refinancing arrangement 资产再集资安排
X DX_c@U assets securitization 资产证券化
,'j5tU?c assets situated outside Hong Kong 在香港以外地方的资产
it,%T)2H assets stripping 削减资产;拆卖资产
wKYfqNCH assets value 资产值
?aCR>AY5X assignee 承让人
(GV6%l#I assignment 转让;转让书;转让契
!EFd-fk assignment of interest 权益转让
;kbz(:wA assignment of letters patent and trade mark 专利证书及商标转让
6$f,DU assignment of property 物业转让;物业转让书
qr@,92_ assignment right 转让权
o8,K1ic5# assignor 转让人
k"Is.[I?^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
i <bs{Cu_S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h^s}8y associate member 附属会员
_,}Ye,(^= associated body corporate 相联法人团体
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8oWy1 associated company 相联公司;联属公司
\rJk[Kec associated corporation 相联法团
ZjcJYtD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S("bN{7nE 公认会计师公会〔英国〕
& mWq'h Association of Futures Exchange Brokers 香港期货经纪协会
YS]RG/' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DlP}Fp { association of underwriters 承保人组织
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|W assumption of control 接管
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szz' assurance 担保;保险;转易;转易书
$=bN=hE assurance of interest 权益的转易
pUmB
h at 19XX price 按一九XX年价格计算
yE7pCgXt at a discount 按赔价计算;按贴水价格计算;打折扣
WC4Il
C at a premium 按溢价计算;按升水价格计算
FKQnz/ at call 通知付款;按通知
u4"+u"{d at constant market price 按固定市价计算
W+#?3s[FV at constant price 按固定价格计算
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~T at cost 按成本计算
+]6 EkZO at current market price 按当时市价计算;按现时市价计算
%%_90t at current price 按当时价格计算;按现时价格计算
[bp"U*!9P at factor cost 按要素成本计算;按生产要素成本计算
1.!(#I3 at money-of-the-day price 按付款当日价格计算
k\lj<v<vD at or better 按指定或较佳价位〔买卖指令〕
v/.2Z(sZ at par 按面值计算;平价
+bXZE at sight 见票即付
p)oW'#@a at the close 按收市盘
OjCT%6hy; at the opening 按开市盘
_Sg29qFK attestation 见证;见证条款
Fh"S[e at-the-money option 平价期权
ReRRFkO"2 attorney 受权人;受托代表人
}PXWRv.gW attornment 新拥有人承认书
f|`{PP`\ attributable profit 可归属利润
YGHWO#!Gp attributable share value 可归属股份价值
2PC4EjkC Auckland Stock Exchange 奥克兰证券交易所
7+ysE auction 拍卖
*~vRbD$q auctioneer 拍卖商
d+^;kse audit 审计;核数
YZk& 'w Audit Commission 审计署
rf~Ss< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LP\ Qwj{ 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〕
@6gz)
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o _-t/
? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2vXMrh\ audited account 审计帐目;经审计的帐目
XBc+_=)$ audited annual account 经审计的周年帐目
}bHpFe audited balance sheet 经审计的资产负债表
0L6L_;o auditor 核数师;核数主任;审计师
QIw.`$H+ auditor's certificate 核数师证明书;审计师证明书
aql*@8
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1a'JNe$ Aussie bond 澳元债券
&Ls0!dWC austerity budget 紧缩预算
pZR^ HOq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}'{(rU Australia All Ordinaries Index 澳洲所有普通股票指数
|QY+vO7fxj Australian Dollar [AUD] 澳元
&M2x` Australian Options Market 澳大利亚期权市场
RBb@@k[v Australian Securities Commission 澳洲证券事务监察委员会
saZ;ixV Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y7p#K<y]9 Australian Stock Exchange 澳大利亚证券交易所
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k@d'7 Austrian Schilling [ATS] 奥地利先令
s?2;u p*D authentication 认证;鉴证
n`hSn41A authority to purchase 委托购买证;委购书
H5 -I}z authorization 认可;核准;授权;授权书
JdAjKN authorization by direction 指示授权
X bg7mj9c authorization by instruction 指令授权
&Jn%2[; authorization by warrant 令状授权
]_Qc}pMF& authorization of unit trust 单位信托的认可
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X authorized agent 指定代理人
Bm?Ku7}. authorized capital 法定资本
9qPP{K,Pq2 authorized clerk 出市员
ZDb`]c4( authorized dealer 认可交易商
wHCsEp( authorized financial institution 认可财务机构
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jT"HZB6 authorized fund 认可基金
LgaJp_d>9* authorized fund house 获授权的基金公司;认可基金公司
Q-0[l/A}a authorized institution 认可机构
)dV.A IQ+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?ix,Cu@M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
MVCCh+,GI authorized insurer 获授权保险人;获认可承保人
C+iP
@~ authorized investment 特准投资项目
9GEcs(A* authorized person 获授权人
`+gF|o9 authorized representative 获授权代表
/j^zHrLN authorized share capital 法定股本
GZ e
)QH automated quotation system 自动报价系统
oacY-& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*Dn{MD7,M 自动交易系统〔香港期货交易所有限公司〕
XkD_SaL} automatic adjustment mechanism 自动调整机制
v
ipmzg(S automatic adjustment system 自动调整系统
zb4g\H
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eyM3W}[S$/ automatic exchange rates accumulation system 自动化汇率累集系统
&>/nYvuq - Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
UWnH2 automatic teller machine [ATM] 自动柜员机
&A9+%kOk> autopay 自动转帐
<Du*Re6g available assets 可用资产
VMHY.Rf available fiscal reserve 现存财政储备
94R+S-|P available profit 可用利润
$DVy$)a!u Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
D9Z5g3s7R average 平均;平均数;海损
_&M>f? l average basic salary 平均基本薪金
`+6HHtF average consumer expenditure 平均消费开支;一般消费开支
A gPg0(G average cost 平均成本
V+8+ 17^ average cost of land production 增辟土地平均成本
w;_ Ds average daily turnover 平均每日成交额
WS(c0c average daily wage rate 平均每日工资率
Xnh1pwDhe< average expenditure pattern 平均开支模式
w5;EnI average growth rate 平均增长率
Z`%;bP: average net fixed assets 固定资产平均净值
l{R)yTO average of relatives 相对价格平均数
Xu$*ZJ5w average price 平均价格
aZ^lI
6@+4 average propensity to consume 平均消费倾向;一般消费倾向
^>"?!lv average propensity to save 平均储蓄倾向;一般储蓄倾向
}lY-_y average rate 平均率
j Hzy1P{? average revenue 平均收入;平均收益
&qC>*X. average stock 平均库存;平均存货
E%'DIs average yearly rent 平均年租
yx-"YV}5 avoidance of double taxation 避免双重课税
-"<f( avoidance of tax 避税