A:
v">?`8V A share A股;甲类股份
*$Q>Om] abatement of tax 减税;减扣免税额
-cgO]q+Oq ABN AMRO Bank N.V. 荷兰银行
h<.5:a above-the-line expenditure 线上项目支出;经常预算支出
`4"8@>D above-the-line receipt 线上项目收入;经常预算收入
]!hjKu" ABSA Asia Limited 南非联合亚洲有限公司
]S2rqKB absolute change 绝对数值变更
)%(ZFn} absolute expenditure 实际开支
u6|C3,!z" absolute guideline figure 绝对准则数字
oF%m absolute interest 绝对权益
)GP;KUVae absolute order of discharge 绝对破产解除令
\/
bd absolute profit margin 绝对利润幅度
U8_{MY-9} absolute value 实值;绝对值
%cF`x_h[j absolutely vested interest 绝对既得权益
.D*Qu} absorbed cost 已吸收成本;已分摊成本
P\U<,f absorption 吸收;分摊;合并
qt8Y3:=8l absorption rate 吸收率;摊配率;分摊率
*!5CL' ACB Finance Limited 亚洲商业财务有限公司
<8r"QJY/ acceptable form of reciprocity 合理的互惠条件
]c(FgYc acceptable rate 适当利率;适当汇率
+R'8$ acceptance agreement 承兑协议
PRhC1# acceptance for honour 参加承兑
aV;|2}q " acceptor 承兑人;接受人;受票人
[ 8Ohg acceptor for honour 参加承兑人
/!6 'K accident insurance 意外保险
{lI}a8DP Accident Insurance Association of Hong Kong 香港意外保险公会
x9lA';}) accident insurance scheme 意外保险计划
+){^HC\7h accident year basis 意外年度基准
l+ }=D@l accommodation 通融;贷款
f:;-ZkIU ? accommodation bill 通融票据;空头票据
N_Us6X accommodation party 汇票代发人
G]lGoa}]`u account balance 帐户余额;帐户结余
&PMQ]B account book 帐簿
[gW eD account collected in advance 预收款项
:jiEn
y account current book 往来帐簿
kWzp*<lWe account of after-acquired property 事后取得的财产报告
~
'ZwD/!e account of defaulter 拖欠帐目
dSDZMB sd account payable 应付帐款
*|rdR2R! account payee only [A/C payee only] 只可转帐;存入收款人帐户
.UK0bxoa account receivable 应收帐款
O& Y;/$w account receivable report 应收帐款报表
WK%cbFq( account statement 结单;帐单;会计财务报表
XYcZ;Z 9: account title 帐户名称;会计科目
;dIk$_FN accountant's report 会计师报告
g]~vZj Accountant's Report Rules 会计师报告规则
v({O*OR accounting and auditing procedure 会计与审计程序;会计与核数程序
@-@Coy 4Tt Accounting Arrangements 《会计安排》
5`h 6oFxGp accounting basis 会计基础
oO2DPcK accounting by Official Receiver 破产管理署署长呈交的帐目
- H?c4? 5 Accounting Circular 《会计通告》
AR |4^ accounting class 会计类别
91R#/i accounting date 记帐日期;会计结算日期
h.<f%&)F accounting for money 款项核算
d`sZ"8}j Accounting Officer 会计主任
fUw:jExz accounting period 会计报告期;会计期
"Q: Gd6?h; accounting policy 会计政策;会计方针
gM96RY accounting practice 会计惯例
NaR} 0 accounting principle 会计准则
|MNSIb&,W accounting record 会计记录
. ,|C>^ accounting report 会计报告
b4L7M1l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
196aYLE Accounting Society of China 中国会计学会
u]ms~rO accounting statement 会计报表
7D'\z
IW accounting system 会计制度;会计系统
{"o9pIh{~ accounting transaction 会计事项;帐务交易
*@rA7zPFf accounting treatment 会计处理
v
:pT(0N accounting year 会计年度
1}VaBsEV accretion 增值;添加
\8CCa(H accrual 应计项目;应累算数目
.@ H:P accrual basis 应计制;权责发生制
pGie!2T E accrual basis accounting 应计制会计;权责发生制会计
Nl\`xl6y] accrue 应累算;应计
f_k'@e { accrued benefit 应累算利益
`Vvi]>,cg` accrued charges 应计费用
^G4YvS( accrued cumulative preference share dividend 应累算的累积优先股股息
)fJ"Hq accrued expenses 应累算费用
8xy8/UBIk0 accrued interest payable 应付利息;应计未付利息
fJFNS
y accrued interest receivable 应收利息;应计未收利息
O-,
"/Z accrued right 累算权益
z5@XFaQ accruing profit 应累算的利润
XoN~d accumulated fiscal reserve 累积财政储备
{B+}LL! accumulated profit 累积利润;滚存溢利
[ycX)iM accumulated reserve 累积储备
|/,SNE accumulation of surplus income 累积收益盈余
q9
Df`6+ acquired assets 既得资产
~,lt^@a acquisition 收购;购置;取得
+\=g&G, acquisition cost 购置成本
1l-5H7^w2? acquisition expenses 购置费用
-Y_,
.'ex acquisition of 100% interest 收购全部股权
}geb959 acquisition of control 取得控制权
,dRaV</2 acquisition of fixed assets 购置固定资产
93*csO?Db acquisition of shell “买壳”
p%I)&- 8 acquisition price 收购价
N[Z`tk?- act of God 天灾
&d6@SQ acting partner 执事合伙人
=-sTV\ active market 买卖活跃的市场;交投畅旺的市场;旺市
u`|%qRt active partner 积极参与的合伙人
jE0oLEg& active trading 交投活跃
^Iw$( actual circulation 实际流通
j\C6k actual cost 实际成本
#*h\U]=VS actual expenditure 实际开支;实际支出
9=j9vBV actual income 实际入息;实际收入;实际收益
oN032o?S actual market 现货市场
TgkVd]4% actual price 现货价;实际价格
6]7csOE actual profit 实际利润
TFXBN.?9T actual quotation 实盘;实际价位;实际报价
5FZw
(E actual year basis 按实际年度计算
'jt7H{M actuals 实货
uw mN!!TS actuarial investigation 精算调查
'5h`=" actuarial principle 精算原则
9=>q0D2 actuarial report 精算师报告
:^7w Actuarial Society of Hong Kong 香港精算学会
=Jm[1Mgt actuarial valuation 精算师估值
^s)`UZ<C= actuary 精算师
W9SU1{*9 ad referendum agreement 暂定协议;有待覆核的协定
0? {ADQz ad valorem duty 从价税;按值征税
4*EMd!E=< ad valorem duty system 从价税制
,YD7p= PY ad valorem fee 从价费
53t_#Yte ad valorem tariff 从价关税
,`t+X=# additional allowance 额外免税额
[c{\el9H additional amount for unexpired risk 未过期风险的额外款额
FL{Uz+Q additional assessable profit 补加应评税利润
/A{ Zf'DI additional assessment 补加评税
]N'3jf`W additional commitment 额外承担
UhH#>2r_ additional commitment vote 额外承担拨款
HA'~1$#z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jOGdq;| additional dependent parent allowance 供养父母额外免税额
kmC@\xTp additional provision 额外拨款
B4.:
9Od3 additional stamp duty 附加印花税
;UQza ]i additional tax 补加税罚款;补加税款
`Gio
2gl9 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
D4VDWv adjudged bankrupt 被裁定破产
y_m+&Oe adjudicated bankrupt 裁定破产人
aHN"I
adjudication fee 裁定费;评定印花税额手续费;评估契据费
8c5YX adjudication of bankruptcy 裁定破产;宣告破产
]}3s/NJi adjudication of insolvency 裁定无力偿还债务
R`(2Fy%0\k adjusted actual 经调整的实数;调整后的实数
9KVJk</:n adjusted current assets 经调整的流动资产;调整后的流动资产
]BO:*&O adjusted figure 经调整的数字;调整后的数额
R U)(|; adjusted liabilities 经调整的负债;调整后的负债
wn"}<ka adjusted loss 经调整的亏损;调整后的亏损
9q"kM 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
4l 67B]o adjusted profit 经调整的利润;调整后的利润
Ty g>Xv adjusted surplus 经调整的盈余额;调整后的盈余额
<YvXyIs adjusted value 经调整的价值;调整后的价值
E+]}KX: adjustment 调整;修订;理算〔保险〕
zud_BOq{f adjustment centre 调剂中心
Im;%.J adjustment lag 调整过程的时间差距;调整时差
;e?M;- adjustment mechanism 调整机制
?[JP[
qS adjustment of loss 亏损调整
J*;RL` adjustment process 调整过程;调整程序
nH#>_R
( adjustment range 调整幅度
C hF~ administered exchange rate 受管制汇率
Y-ao
yoNS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UGAV"0 administration expenses 行政费用
t6"%u3W8M administration fee 手续费;行政费
C:B 7%< administration in bankruptcy 破产管理
KlT:&1SB9 administration order 遗产管理令
`nF SJlr& administrator 管理人;遗产管理人
7ws<' d7/ administrator of the estate 遗产管理人
a{`hAI${ admission of debt 债项承认书
~HmH#"VP admission of proof 接纳债权证明
2>o[ advance 放贷款项;垫付款项;预支款项;预付款项
*2h%dT:,% advance account 暂支帐目;预付款帐户
B|m)V9A%- advance compensation 预付补偿金
&J3QO% advance from shareholder 股东垫款
3RaduN] advance pending reimbursement 预支以待日后付还
AR[m+E advanced economy 先进经济体系
u`'"=Y_E advancement 预付;预付财产
D, ")n75 advances warrant 垫款令
9,?~dx advancing 贷出
WE\TUENac( adverse balance 逆差
p!pf2}6Fd adverse exchange 逆汇
X.b8qbnq[ advertisement addressed to shareholders 在报章刊登的致股东通告
=v:?rY} advice for collection 托收通知书
gkr9+ advice of drawing 提款通知书;汇票通知书
p#$/{;yy advice of payment 付款通知
4Fg2/O_3 Advisory Committee [Securities and Futures Commission]
x*1wsA 谘询委员会〔证券及期货事务监察委员会〕
z$Jm1l Advisory Committee on Diversification 经济多元化谘询委员会
YY;<y%:8Z affidavit 誓章;遗产申报誓章
N`W[Q>n affidavit of no receipt 述明无收款的誓章
kyHli~Nr" affiliate 联号;联营公司;附属公司
` @ QZK0Ox affiliated company 附属公司;联号;联营公司
e?W
,D0h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M`Q$-#E: affordability 负担能力
9tHK_),9 African Development Bank [AfDB] 非洲开发银行
^`cv6;) after-acquired property 事后取得的财产
EJn]C=_( after-hours dealing 市后交易
>eTbg"\ after-tax profit 税后盈利;税后利润;税后溢利
P<vl+&* agency agreement 代理协议
>+{WiZ` agency expenses 代理机构的开支
Ksx-Y" agency fee 代理费
S>oEk3zlw Agency Law 《代理法》
QoYEWXT|g agent 代理人;承销人
pA!-spgX agent of company 公司代理人
RRja{*R agent's fee 代理人费;经纪费
Kn^+kHh: aggregate 总计;总数;总体数字
W1REF9i){ aggregate amount 总款额;总额
]Q"T8drL aggregate assets and liabilities 总体资产与负债
TsFhrtnx&X aggregate at constant price 按固定价格计算的总体数字
-lo?16w aggregate demand 总需求
{b!{~q aggregate gross position 总持仓量
YdhV
a!Y aggregate limit 总限额
<@Q27oEuA aggregate of salaries tax 合计薪俸税
HTL6;87w+] aggregate performance 总体表现;总体业绩
':n`0+Eh aggregate supply 总体供应
e0(/(E: aggregate surplus 总盈余
\HO)ss)" aggregate total 整体总额
GxhE5f; aggregate value 总值;合计价值
v6 5C
j2ec aggregated basis 合计基准
'J?{/O ^ aggregated net chargeable income 合计应课税入息实额
k-ZO/yPo aggregation 合并计算;合计;总和
,-6Oma
- aggregation of incomes of husband and wife 夫妇入息合并计算
:|bL2T@>[ aggregation of property 财产的总和
vm@V5oH agio 差价;贴水
) ^En 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》
rD}g9?ut Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T
6D+@i 《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》
boojq{cvYA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3H,x4L5j 《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》
`Abd=1nH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
LGhK)]: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x'L=p01 agreement for a settlement 授产协议
5len}){ agreement for assignment 转让协议
)^(gwE agreement for sale 售卖协议;买卖协议
m.+h@ agreement for sale and purchase 买卖协议
jG1(Oe;# agreement for the payment of interest 支付利息协议
hNXZL>6 agreement for the repayment of money 还款协议
*J4!+GD agreement of reinsurance 再保险协议
KtaoOe Agricultural Bank of China 中国农业银行
af|h4.A air passenger departure tax 飞机乘客离境税
FGn"j@m0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/bykIUTKI airport tax 机场税
5qM$ahN3wH alcohol duty 酒精税
lc
<V_8 alienation 让与;让渡;转让
:of([e|u6 alimony 生活费;赡养费
@1oX All Ordinaries Index [AOI] 所有普通股指数
[l-o*@ all risks 全险;综合险
N[cIr{XBGN All Sales Record for Stock Market 《股票市场成交报告》
+mrLMbBiD Allied Capital Resources Limited 新联财务有限公司
J|I*n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i"V.$|, allocation letter 拨款信件
JL,Y9G*]s allocation of fund 分配款项;预留款项
b|_e):V| allocation of profit 利润分配;溢利分配
M+:5gMB' allocation warrant 拨款令
ddgDq0N1j allotment 分配;配股
!SK`!/7c? allotment notice 股份配售通知;配股通知
X2V+cre allotment of shares 股份分配
;y(;7n_ a allowable 可获宽免;免税的
9JdJn> allowable business loss 可扣除的营业亏损
k[8F: T- allowable expenses 可扣税的支出
{H/%2 allowance 免税额;津贴;备抵;准备金
5$ik|e^:y allowance for debts 债项的免税额
Bv7FZK3 allowance for depreciation by wear and tear 耗损折旧免税额
bo#xqSGQ allowance for funeral expenses 殡殓费的免税额
ir6aV|ea! allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?q`i
MiN allowance for repairs and outgoings 修葺及支出方面的免税额
a6 gw6jQ allowance to debtor 给债务人的津贴
uBts?02 alteration of capital 资本更改
bkdXBCBx? alternate trustee 候补受托人
5ih>x3S1/ amalgamation 合并
+[
?!@) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
` +YtTK ambit of charges 征税范围;收费范围
<Z.`X7]Uk amended valuation 经修订的估值
\~8W0q.4M American Commodities Exchange 美国商品交易所
8(Az/@=n American Express Bank Limited 美国运通银行
~g!!#ad American Stock Exchange 美国证券交易所
p*PzfSLN amortization 摊销
N~]qQoj, amount due from banks 存放银行同业的款项
+Kgl/Wg% amount due from banks abroad 存放海外银行同业的款项
62ru%<x= amount due from holding companies 控股公司欠款
IN/$b^Um amount due from local banks 存放本港银行同业的款项
4Wgzp51Aq! amount due to banks 银行同业的存款
J%"5?)[z amount due to banks abroad 海外银行同业的存款
,esEh5=Ir amount due to holding companies 控股公司存款
m%.4OXX"& amount due to local banks 本港银行同业的存款
80Y%C-Y: amount due to outport banks 外埠银行同业的存款
qoZi1,i' amount for note issue 发行纸币的款额
s O#cJAfuu amount of bond 担保契据的款额
bqH
[-mu6 amount of consideration 代价款额
-o~zb-E amount of contribution 供款数额
J3y_JoS amount of indebtedness 负债款额
uNI&U7_" amount of principal of the loan 贷款本金额
$Z;8@O3 amount of rates chargeable 应征差饷数额
;>2- amount of share capital 股本额
!%$[p' amount of sums assured 承保款额
bYLYJ`hH<R amount of variation 变动幅度
x"Ll/E)\v] amount of vote 拨款数额
Pt85q?- > amount payable 应付款额
_xAru9=n^ amount receivable 应收款额
vk|f"I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B{\Y~>]Pj analysis 分析
l1]N&jN{ ancillary risk 附属风险
O`CZwXD annual account 周年帐目;周年帐目报表;年度决算;年结
S$SCW<LuN annual accounting date 年结日期
/\Nc6Z/ L annual allowance 每年免税额;年积金;年度津贴;年津
FV9{u[3m annual balance 年度余额
X[Iy6qt annual disposable income 每年可动用收入
zx<t{e7 annual estimates 周年预算
J t.<Z& annual fee 年费
8{0XqE~ix= annual general meeting 周年大会
^GV'Y annual growth rate 年增率;每年增长率
=( ZOn=IL annual long-term supplement 长期个案每年补助金
346 z`5 annual pensionable emolument 可供计算退休金的年薪
"yH?df24 annual report 年报
!r.-7hR $ Annual Report on the Consumer Price Index 《消费物价指数年报》
D'[:35z annual return 周年报表;周年申报表;每年报税表格
wDi/oH/H Annual Return Rules 《周年报表规则》
vKnZ= =B annual review of consumer prices 每年消费物价回顾
*JImP9SE annual roll-forward basis 逐年延展方式
mD>
J,E annual salary 年薪
f-#:3k*7S annual statement 年度报表;年度决算表
l'm|** 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
~H#c-B annuitant 年金受益人
Oa:C'M
b annuity 年金
(su7*$wV annuity contract 年金合约
$`UdG0~ annuity on human life 人寿年金
&L0Ii)Ns antecedent debt 先前的债项
28v^j*=*
\ ante-dated cheque 倒填日期支票
sR$abN+u anticipated expenditure 预期开支
B tznms' anticipated net profit 预期纯利
Q^<amM! anticipated revenue 预期收入
N'{Yhx u anti-inflation measure 反通货膨胀措施
~I N g9| anti-inflationary stance 反通货膨胀立场
:kcqf,7 apparent deficit 表面赤字
g:RS7od=, apparent financial solvency 表面偿债能力
6v{&, q apparent partner 表面合伙人
}{+?>!qD t application for personal assessment 个人入息课税申请书
zATOFV application of fund 资金应用
j+'ua=T3 application to release as liquidator and to destruct the books of accounts and documents
O:I]v@ 申请免除清盘人职务及毁灭帐簿与文件
*# <%04f appointed actuary 委任精算师
\
P6 ! appointed auditor 委任核数师;委任审计师
7>im2"zm appointed trustee 委任的受托人
%_n%-Qn appointer 委任人
?`OFn F,K apportioned pro rata 按比例分摊
(ID%U apportionment 分配;分摊
-`ljKp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
5.-:)= apportionment formula 分摊方程式
r=.@APZB apportionment of estate duty 遗产税的分摊
G "+[@| appraisal 估价;评估
1d!s8um; appreciable growth 可观增长
7`~0j6FY appreciable impact 显着影响
_LgP appreciable increase 可观增长
O6e$v I@ appreciation 增值;升值
J|jvqt9C appreciation against other currencies 相对其他货币升值
% dFz[b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a(IE8:yU` appreciation tax 增值税
uUS~"\`fk appropriation 拨款;拨用;拨付
;R&W#Q7>3 appropriation account 拨款帐目
|63uoRr Appropriation Bill 拨款法案
~9rNP{+ appropriation-in-aid system 补助拨款办法
JkR%o
#>5 approved assets 核准资产
pno}`Cer approved basket stock 认可一篮子证券
]~$@x=p2e approved budget 核准预算
1
39T*0C approved charitable donation 认可慈善捐款
k ]gPMhe approved charitable institution 认可慈善机构
U`N?<zm<oO approved currency 核准货币;认可货币
Ax|'uvVAPT approved estimates 核准预算
I`xC0ZUKj approved estimates of expenditure 核准开支预算
[x?9<#T approved overseas insurer 核准海外保险人
":e6s co approved overseas trust company 核准海外信托公司
'/D2d approved pooled investment fund 核准汇集投资基金
[e\IHakj approved provident fund scheme 认可公积金计划
5WHqD!7u approved provision 核准拨款
~9@527m<', approved redeemable share 核准可赎回股份
U*N{H$ACuR approved regional stock 认可地区性证券
T/u61}'U{ approved retirement scheme 认可退休金计划
m{>" approved subordinated loan 核准附属贷款
x| D|d} arbitrage 套戥;套汇;套利
|,KsJ2hD arbitrageur 套戥者;套汇者
('%Y3z; arbitrary amount 临时款项
xc'uCbH arrangement 措施;安排;协定
Q u/f>tJN; arrears 欠款
}'{"P#e8"q arrears of pay 欠付薪酬
X9c<g; arrears of revenue 逾期未收税款;逾期未收的帐项
F~fN7<9R articles of association 组织章程;组织细则;组织章程细则
i.K!;E> Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
^^k9Acd~p ascertainment of profit 确定利润
F@z%y'5 Z* "Asia Clear" “亚洲结算系统”
[ZG>FJDl8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3bd`q
$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w&}<b%l Asian Development Fund [ADF] 亚洲发展基金
,;MUXCC' Asian dollar bond 亚洲美元债券
a{^2c! Asian dollar market 亚洲美元市场
[ Ous|a[)o Asian dollar rate 亚洲美元利率
[[w-~hHH - Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ymnh%wS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Qru&lAYc< asked price 沽盘;喊价;索价;卖方报价
RI<smt.Ng assessable income 应评税入息
C:AV? assessable loss 应评税亏损
wYFkGih assessable profit 应评税利润
zNGUll$ assessable value 应评税值
=>o ! assessed profit 估定利润
|gk4X%o6 assessed value 经评估价值
LB.B w assessment 评税;评定;估价;评税单
+F,])p4,]i assessment number 评税编号;估价编号
i,;a( Sy4 assessment of additional tax 补加税评税
OP= oSfa assessment of performance 业绩评估;实绩评价
T6?03cSE Assessor 评税主任
#CJET asset price bubbles 资产价格泡沫
w|I5x}ZFG asset-backed securities 具资产保证的证券
>sAaLR4 assets accretion 资产增值
YVHf-uP assets and liabilities 资产与负债
kwww5p [" assets betterment statement 资产递增表;资产改进表
8)s0$64Ra assets lending 实物放款;有抵押贷款
Pdh`Gu1:3 assets of the company passing on the death 死者去世时转移的公司资产
q b=%W assets pledged as security for liabilities 用作负债抵押的资产
?&qQOM~b-\ assets portfolio 资产投资组合
9%R"(X) assets price 资产价格
nT~XctwF assets quality 资产质素
MdEds|D assets realization 资产变现
S^i8VYK,C5 assets refinancing arrangement 资产再集资安排
a_\7Ho$^ assets securitization 资产证券化
x~m$(LT assets situated outside Hong Kong 在香港以外地方的资产
eC 2~&:$L assets stripping 削减资产;拆卖资产
sAjUX.c assets value 资产值
lpB:lRM assignee 承让人
GaJE(N assignment 转让;转让书;转让契
G.N` assignment of interest 权益转让
f `b6E J assignment of letters patent and trade mark 专利证书及商标转让
`CL\- assignment of property 物业转让;物业转让书
d@8:f assignment right 转让权
247vU1 assignor 转让人
`6YN/"unfp associate 有联系的人;有关连人士;相联者;合伙人;联系人
]m&Ss Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?|`n&HrP associate member 附属会员
PxWH)4 associated body corporate 相联法人团体
@qWClr{` associated company 相联公司;联属公司
~ e<,GUx(] associated corporation 相联法团
V3|"
v4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-W/D Cj< 公认会计师公会〔英国〕
3*{l^<`:gA Association of Futures Exchange Brokers 香港期货经纪协会
#;1RStb:zj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<JXHg,Q association of underwriters 承保人组织
&{# 6Z assumption of control 接管
S,,Wb&A$ assurance 担保;保险;转易;转易书
iB~dO @ assurance of interest 权益的转易
S<*1b 6%D at 19XX price 按一九XX年价格计算
+?Q HSIQo at a discount 按赔价计算;按贴水价格计算;打折扣
:vS/Lzk at a premium 按溢价计算;按升水价格计算
SN7_^F at call 通知付款;按通知
Gw6Odj at constant market price 按固定市价计算
X=Y(,ZR(& at constant price 按固定价格计算
o8A8fHl at cost 按成本计算
wvxqgXnB\ at current market price 按当时市价计算;按现时市价计算
KB~`3Wj|Z at current price 按当时价格计算;按现时价格计算
=_6 Q26 at factor cost 按要素成本计算;按生产要素成本计算
yk^2<?z>2 at money-of-the-day price 按付款当日价格计算
#K` [XA at or better 按指定或较佳价位〔买卖指令〕
JvCy&xrE; at par 按面值计算;平价
cdI"=B+C\ at sight 见票即付
c>r~pY~$ at the close 按收市盘
b;vVlIG at the opening 按开市盘
2>J;P C[; attestation 见证;见证条款
XfEp_.~JM at-the-money option 平价期权
y+7+({w< attorney 受权人;受托代表人
R+U*]5~R attornment 新拥有人承认书
ojJua c4 attributable profit 可归属利润
3c:fYE attributable share value 可归属股份价值
%rl<%%T#.M Auckland Stock Exchange 奥克兰证券交易所
$j!:ET'V auction 拍卖
2]x,joB auctioneer 拍卖商
Mx3f T>? audit 审计;核数
U`{ M1@$ Audit Commission 审计署
MP
)nQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r'|ei , 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〕
$fPiR audit review 帐目审查
3EA_-? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OzxiT + audited account 审计帐目;经审计的帐目
Un+- T audited annual account 经审计的周年帐目
w8KxEV= audited balance sheet 经审计的资产负债表
;?-{Uk auditor 核数师;核数主任;审计师
E1A5<^t auditor's certificate 核数师证明书;审计师证明书
O|9Nl*rXz auditor's report 核数师报告;审计师报告
q}E'x/s2m Aussie bond 澳元债券
h9nh9a(2 austerity budget 紧缩预算
ds2xl7jg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:efDPNm5 Australia All Ordinaries Index 澳洲所有普通股票指数
Tjj27+y*\ Australian Dollar [AUD] 澳元
=*UVe%N4 Australian Options Market 澳大利亚期权市场
y#O/Xw Australian Securities Commission 澳洲证券事务监察委员会
r$LU$F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F"tM?V.| Australian Stock Exchange 澳大利亚证券交易所
?f5||^7 Austrian Schilling [ATS] 奥地利先令
.Rb4zLYL*w authentication 认证;鉴证
AO7X-, authority to purchase 委托购买证;委购书
D [v22 5 authorization 认可;核准;授权;授权书
mndEB!b authorization by direction 指示授权
,yfJjV*I authorization by instruction 指令授权
JmBMc}54 authorization by warrant 令状授权
c[C(3c|n authorization of unit trust 单位信托的认可
?]}=4 authorized agent 指定代理人
D{+D.4\ authorized capital 法定资本
1P BnGQYM authorized clerk 出市员
y7z ,I authorized dealer 认可交易商
dVJ9cJ9^ authorized financial institution 认可财务机构
Lk)TK/JM) authorized fund 认可基金
i-sm 9K'ns authorized fund house 获授权的基金公司;认可基金公司
k6;pi=sYNW authorized institution 认可机构
$7Tj<;TV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@3I?T
Q1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4LJOT_ authorized insurer 获授权保险人;获认可承保人
a=[|"J<M authorized investment 特准投资项目
u^L_X A authorized person 获授权人
EYZ,GT-I authorized representative 获授权代表
\qJ^n % authorized share capital 法定股本
%!L*ec%, automated quotation system 自动报价系统
OJ7y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?xE'i[F @ 自动交易系统〔香港期货交易所有限公司〕
Gl T/JZ9 automatic adjustment mechanism 自动调整机制
S2=x,c$ automatic adjustment system 自动调整系统
25;`yB$ Automatic Clearing House 自动票据交换所
?CpM.{{s automatic exchange rates accumulation system 自动化汇率累集系统
NL"w#kTc() Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s6oIj$ automatic teller machine [ATM] 自动柜员机
368H6 Jj autopay 自动转帐
s%N6^}N available assets 可用资产
z2dW)_fU$ available fiscal reserve 现存财政储备
!:D,|k\m available profit 可用利润
_`9WNJiL Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
uVw|jj average 平均;平均数;海损
S.owVMQ average basic salary 平均基本薪金
[} %=&B average consumer expenditure 平均消费开支;一般消费开支
8KzH
- average cost 平均成本
_<)HFg6 average cost of land production 增辟土地平均成本
=?hbi] average daily turnover 平均每日成交额
DH4|lb} average daily wage rate 平均每日工资率
FJB
/tg average expenditure pattern 平均开支模式
~HBx5Cpi average growth rate 平均增长率
9lX+?m~ ~ average net fixed assets 固定资产平均净值
(=s%>lW| average of relatives 相对价格平均数
%S%0/ average price 平均价格
y$?O0S%F average propensity to consume 平均消费倾向;一般消费倾向
t3.I ` Z average propensity to save 平均储蓄倾向;一般储蓄倾向
i32S(3se average rate 平均率
NB&zBJ# average revenue 平均收入;平均收益
qh wl average stock 平均库存;平均存货
2\[
Q{T=Qe average yearly rent 平均年租
9kas]zQ%=P avoidance of double taxation 避免双重课税
u%CJjy avoidance of tax 避税