A:
]3nka$wA* A share A股;甲类股份
;EDc1: abatement of tax 减税;减扣免税额
-{n2^vvF ABN AMRO Bank N.V. 荷兰银行
~PAF2 above-the-line expenditure 线上项目支出;经常预算支出
ssj(-\5 above-the-line receipt 线上项目收入;经常预算收入
%5Q5xw]w3 ABSA Asia Limited 南非联合亚洲有限公司
4>x]v!d absolute change 绝对数值变更
]?tC+UKb absolute expenditure 实际开支
:s DE'o absolute guideline figure 绝对准则数字
g<(3wL," absolute interest 绝对权益
84 5a%A$ absolute order of discharge 绝对破产解除令
dY[ XNP absolute profit margin 绝对利润幅度
Oh)s"f\N absolute value 实值;绝对值
[;~:',vHQf absolutely vested interest 绝对既得权益
dnRbt{`jP absorbed cost 已吸收成本;已分摊成本
)IQ5Qu absorption 吸收;分摊;合并
;r'y/Y'? absorption rate 吸收率;摊配率;分摊率
^C$Oht,cU ACB Finance Limited 亚洲商业财务有限公司
A@M%}h acceptable form of reciprocity 合理的互惠条件
>v--R8I * acceptable rate 适当利率;适当汇率
VAPRI\uM; acceptance agreement 承兑协议
4
JC*c acceptance for honour 参加承兑
,t?c=u\5 acceptor 承兑人;接受人;受票人
{<$ D|<S acceptor for honour 参加承兑人
g2)jd[GM accident insurance 意外保险
K=lm9K Accident Insurance Association of Hong Kong 香港意外保险公会
B6qM0QW accident insurance scheme 意外保险计划
_:"PBN9 accident year basis 意外年度基准
*WTmS2?'h accommodation 通融;贷款
S\wh
*'Y accommodation bill 通融票据;空头票据
LelCjC{`1 accommodation party 汇票代发人
F3uR:)4<M account balance 帐户余额;帐户结余
-QPM$ account book 帐簿
/1D]\k() account collected in advance 预收款项
d6RO2^ account current book 往来帐簿
ct o+W}k account of after-acquired property 事后取得的财产报告
10.u account of defaulter 拖欠帐目
i*ibx;s- account payable 应付帐款
-!_\4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
xbUL./uj account receivable 应收帐款
-O&u;kh4g account receivable report 应收帐款报表
U-h'a:
K account statement 结单;帐单;会计财务报表
&ZyZmB account title 帐户名称;会计科目
skSs|slp accountant's report 会计师报告
Xgb ~ED] Accountant's Report Rules 会计师报告规则
X1wlOE accounting and auditing procedure 会计与审计程序;会计与核数程序
[- Xz: Accounting Arrangements 《会计安排》
ko7*9` accounting basis 会计基础
'>"riEk accounting by Official Receiver 破产管理署署长呈交的帐目
lRO7 Ae Accounting Circular 《会计通告》
%1JN% accounting class 会计类别
J~jxmh accounting date 记帐日期;会计结算日期
l( Y
U9dp accounting for money 款项核算
k 'CM^,F& Accounting Officer 会计主任
PJ$C$G accounting period 会计报告期;会计期
Nd;)V accounting policy 会计政策;会计方针
LA +BH_t& accounting practice 会计惯例
WSi`KNX accounting principle 会计准则
f52*s#4} accounting record 会计记录
*- S/{
.& accounting report 会计报告
xY_<D+OV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\jR('5DcB Accounting Society of China 中国会计学会
BI|BfO%F$j accounting statement 会计报表
4Y'Kjx accounting system 会计制度;会计系统
Q|$?d4La8 accounting transaction 会计事项;帐务交易
^Fop/\E accounting treatment 会计处理
o)B`K." accounting year 会计年度
Q`0 k=< accretion 增值;添加
M= ]]kJ:I accrual 应计项目;应累算数目
g %ZKn accrual basis 应计制;权责发生制
:6T8\W accrual basis accounting 应计制会计;权责发生制会计
03)R_A accrue 应累算;应计
RX"~m!26
accrued benefit 应累算利益
!dcGBj accrued charges 应计费用
pBR9)T\n accrued cumulative preference share dividend 应累算的累积优先股股息
~#]$YoQ&O accrued expenses 应累算费用
?7eD<| accrued interest payable 应付利息;应计未付利息
s{Wj&.)M accrued interest receivable 应收利息;应计未收利息
P}2waJe accrued right 累算权益
Fv!KLw@
accruing profit 应累算的利润
@lO(QpdG accumulated fiscal reserve 累积财政储备
^Gt9. accumulated profit 累积利润;滚存溢利
{y\5 9 accumulated reserve 累积储备
MYk%p' accumulation of surplus income 累积收益盈余
,Oj
53w= acquired assets 既得资产
cD 5^mxd% acquisition 收购;购置;取得
w(6(Fze acquisition cost 购置成本
aP`[O]8j acquisition expenses 购置费用
Jx-dWfe acquisition of 100% interest 收购全部股权
=7l'3z8 acquisition of control 取得控制权
_oU}>5 acquisition of fixed assets 购置固定资产
lk[BS* acquisition of shell “买壳”
S!J wF&EW acquisition price 收购价
7j//x Tr}a act of God 天灾
dH[T nqJn acting partner 执事合伙人
PKK18E}{%^ active market 买卖活跃的市场;交投畅旺的市场;旺市
cy%S5Rz active partner 积极参与的合伙人
I5$]{:L|9 active trading 交投活跃
P_y8[Y]? actual circulation 实际流通
rL9u7)x actual cost 实际成本
%9HL" actual expenditure 实际开支;实际支出
H6Dw5vG"l actual income 实际入息;实际收入;实际收益
QVq+';cG actual market 现货市场
caC-JcDXy actual price 现货价;实际价格
S+mM S actual profit 实际利润
!J/fJW>m6 actual quotation 实盘;实际价位;实际报价
xkPH_+4i8 actual year basis 按实际年度计算
8~6H\.0Q actuals 实货
q2U8]V U) actuarial investigation 精算调查
Kc,=J?Ob actuarial principle 精算原则
P)9$}9i actuarial report 精算师报告
)^q7s&p/ Actuarial Society of Hong Kong 香港精算学会
rd\:. actuarial valuation 精算师估值
R4x!b`:i actuary 精算师
G Ch]5\ ad referendum agreement 暂定协议;有待覆核的协定
VAL]\@Q} ad valorem duty 从价税;按值征税
R32A2Ml ad valorem duty system 从价税制
DX\|*:, ad valorem fee 从价费
)B1gX>J\8 ad valorem tariff 从价关税
ob(S/t additional allowance 额外免税额
8gK
<xp additional amount for unexpired risk 未过期风险的额外款额
$eQf 5)5 additional assessable profit 补加应评税利润
Z H1UAf additional assessment 补加评税
:@=;WB*0 additional commitment 额外承担
piPx8jT`F additional commitment vote 额外承担拨款
u}~j NV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L';b908r2 additional dependent parent allowance 供养父母额外免税额
K>_~zW nc additional provision 额外拨款
uNoP8U%* additional stamp duty 附加印花税
SAUfA5|e additional tax 补加税罚款;补加税款
L?:fyNA3[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
=o? Q0 adjudged bankrupt 被裁定破产
gK
Uci adjudicated bankrupt 裁定破产人
+.Cx.Nf( adjudication fee 裁定费;评定印花税额手续费;评估契据费
S9@2-Oc adjudication of bankruptcy 裁定破产;宣告破产
?VCM@{9 adjudication of insolvency 裁定无力偿还债务
= 3("gScUj adjusted actual 经调整的实数;调整后的实数
M%S.Z4D
(0 adjusted current assets 经调整的流动资产;调整后的流动资产
`=FDNOwp adjusted figure 经调整的数字;调整后的数额
Q}(D^rGP3 adjusted liabilities 经调整的负债;调整后的负债
-s5>GwZt adjusted loss 经调整的亏损;调整后的亏损
t,4'\nv* 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
8-clL\bm adjusted profit 经调整的利润;调整后的利润
0[QVU,]< adjusted surplus 经调整的盈余额;调整后的盈余额
"eOFp\vPr adjusted value 经调整的价值;调整后的价值
S)L(~N1 adjustment 调整;修订;理算〔保险〕
IJ zPWs5W: adjustment centre 调剂中心
XxeyGs^%9 adjustment lag 调整过程的时间差距;调整时差
[/'=M h adjustment mechanism 调整机制
'|~L9t adjustment of loss 亏损调整
~d\>f adjustment process 调整过程;调整程序
4Y!_tZ> adjustment range 调整幅度
_4lhwKYU administered exchange rate 受管制汇率
uu`G<n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V
'e_gH administration expenses 行政费用
fJ8Q\lb<_ administration fee 手续费;行政费
lQ!)0F administration in bankruptcy 破产管理
[:xpz, administration order 遗产管理令
-!JnyD administrator 管理人;遗产管理人
9 U!-Zn! administrator of the estate 遗产管理人
o%1dbbh admission of debt 债项承认书
8*[Q{:'. admission of proof 接纳债权证明
x}(p\Efx advance 放贷款项;垫付款项;预支款项;预付款项
}_GI%+t advance account 暂支帐目;预付款帐户
p^/6Rb"e advance compensation 预付补偿金
L,PD4H"8 advance from shareholder 股东垫款
3<vw#]yL advance pending reimbursement 预支以待日后付还
d|Q_Z@;JF advanced economy 先进经济体系
qQ=\R1l
advancement 预付;预付财产
=bDy :yY} advances warrant 垫款令
R3\oLT4 advancing 贷出
2C@s-`b adverse balance 逆差
10`]&v]T adverse exchange 逆汇
{L9WeosQ advertisement addressed to shareholders 在报章刊登的致股东通告
J3P)oM[ advice for collection 托收通知书
v$_YZm{!< advice of drawing 提款通知书;汇票通知书
B+Ox#[<75 advice of payment 付款通知
i*9Bu; Advisory Committee [Securities and Futures Commission]
)e6)~3[^ 谘询委员会〔证券及期货事务监察委员会〕
8IrA{UU Advisory Committee on Diversification 经济多元化谘询委员会
s4uYp affidavit 誓章;遗产申报誓章
6OOdVS3\J affidavit of no receipt 述明无收款的誓章
"PhP1;A9, affiliate 联号;联营公司;附属公司
1GA$nFBVC affiliated company 附属公司;联号;联营公司
i<ug("/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,'0Zd(s affordability 负担能力
Q
q7+_,w African Development Bank [AfDB] 非洲开发银行
`L#`WC@[o after-acquired property 事后取得的财产
"S ~(|G after-hours dealing 市后交易
XI"8d.VR after-tax profit 税后盈利;税后利润;税后溢利
$lYy `OuC agency agreement 代理协议
\n}@}E L agency expenses 代理机构的开支
{!G agency fee 代理费
-YD+xPD Agency Law 《代理法》
jXu)%< agent 代理人;承销人
{P[>B}'rW agent of company 公司代理人
!da[#zK agent's fee 代理人费;经纪费
-Nn@c|fz aggregate 总计;总数;总体数字
F\lnG aggregate amount 总款额;总额
08 $y1; aggregate assets and liabilities 总体资产与负债
:<w2j6V aggregate at constant price 按固定价格计算的总体数字
M}cgVMW aggregate demand 总需求
5UU1HC;C aggregate gross position 总持仓量
Mb0l*'ZF aggregate limit 总限额
Rx\.x? & aggregate of salaries tax 合计薪俸税
=mWr8p-H aggregate performance 总体表现;总体业绩
F
)|0U~ aggregate supply 总体供应
byrK``f aggregate surplus 总盈余
X_tc\}I] aggregate total 整体总额
%hnv
go:^g aggregate value 总值;合计价值
S>y(3E]I aggregated basis 合计基准
zVL"$ ) aggregated net chargeable income 合计应课税入息实额
vy&< O aggregation 合并计算;合计;总和
J/ !Mt aggregation of incomes of husband and wife 夫妇入息合并计算
yCt,-mz!z aggregation of property 财产的总和
[@RJ2q$ agio 差价;贴水
`5$B"p&i 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》
93+p~? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^P|
K2at 《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》
l{u2W$8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
A"$UU6Z4 《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》
D;RZE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@2HNYW) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/-_<RQ agreement for a settlement 授产协议
KTzkJx agreement for assignment 转让协议
s2'] "wM agreement for sale 售卖协议;买卖协议
|}YeQl agreement for sale and purchase 买卖协议
xdqiogu e agreement for the payment of interest 支付利息协议
[LcHO] _^M agreement for the repayment of money 还款协议
C OC6H'F agreement of reinsurance 再保险协议
p=-:Z?EW1 Agricultural Bank of China 中国农业银行
H|]~(.w 1} air passenger departure tax 飞机乘客离境税
"h >B`S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,cg%t9 airport tax 机场税
IW1+^F9NEw alcohol duty 酒精税
WOgPhJ alienation 让与;让渡;转让
GNIZHyT(O alimony 生活费;赡养费
E@%X All Ordinaries Index [AOI] 所有普通股指数
Cc7YjsRW all risks 全险;综合险
FSp57W$ All Sales Record for Stock Market 《股票市场成交报告》
4Em$L]7 Allied Capital Resources Limited 新联财务有限公司
2G4OK7x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/!//i^ allocation letter 拨款信件
l_`DQ8L` allocation of fund 分配款项;预留款项
Gx.iZOOH/ allocation of profit 利润分配;溢利分配
yhBf %m allocation warrant 拨款令
acXB
vs allotment 分配;配股
~SWR|[ allotment notice 股份配售通知;配股通知
'aFj yY?% allotment of shares 股份分配
.@(+.G allowable 可获宽免;免税的
y_mD9bgW allowable business loss 可扣除的营业亏损
"AAzBWd/ allowable expenses 可扣税的支出
S<+/ Ep 2 allowance 免税额;津贴;备抵;准备金
in/ITy- allowance for debts 债项的免税额
;is *[r\|1 allowance for depreciation by wear and tear 耗损折旧免税额
%^r}$mfy:0 allowance for funeral expenses 殡殓费的免税额
?[|T"bE5[ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
jZ;dY~fE allowance for repairs and outgoings 修葺及支出方面的免税额
X9d~r_2&m< allowance to debtor 给债务人的津贴
H /kSFf{ alteration of capital 资本更改
]I|3v]6qR alternate trustee 候补受托人
:YAxL J amalgamation 合并
~PoBvHi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bkZ~O=uv$- ambit of charges 征税范围;收费范围
RH+'"f amended valuation 经修订的估值
ylEQeN American Commodities Exchange 美国商品交易所
2L'vB1` American Express Bank Limited 美国运通银行
%dyE F8) American Stock Exchange 美国证券交易所
[ NSsT>C amortization 摊销
D~< 3 amount due from banks 存放银行同业的款项
NvZ )zE amount due from banks abroad 存放海外银行同业的款项
x@@U&.1_A amount due from holding companies 控股公司欠款
-]uN16\ F amount due from local banks 存放本港银行同业的款项
c]y"5;V8 amount due to banks 银行同业的存款
6__#n` amount due to banks abroad 海外银行同业的存款
%/86}DCfE? amount due to holding companies 控股公司存款
J5J$qCJq amount due to local banks 本港银行同业的存款
;U
+;NsCH amount due to outport banks 外埠银行同业的存款
T%%+v#+ amount for note issue 发行纸币的款额
E%f;Z7G amount of bond 担保契据的款额
D~;hIt* amount of consideration 代价款额
R"au8f. amount of contribution 供款数额
I1H} 5bf3 amount of indebtedness 负债款额
t5%\`Yo? amount of principal of the loan 贷款本金额
Ew4>+o! amount of rates chargeable 应征差饷数额
]aqHk amount of share capital 股本额
J|orvnkK
amount of sums assured 承保款额
n.[0#Ur&} amount of variation 变动幅度
?:Y0#Btj amount of vote 拨款数额
q+MV@8w amount payable 应付款额
JY\8^}'9 amount receivable 应收款额
H$:Z`CQt< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GP%83T analysis 分析
MI|51&m ancillary risk 附属风险
e7{n=M annual account 周年帐目;周年帐目报表;年度决算;年结
Q]';1#J\ annual accounting date 年结日期
ZWC-<QO"< annual allowance 每年免税额;年积金;年度津贴;年津
X(-e-:B4; annual balance 年度余额
<p48?+K9 annual disposable income 每年可动用收入
0hKF)b annual estimates 周年预算
\iQD\=o annual fee 年费
>H@
zP8 annual general meeting 周年大会
q;T3bxp+ annual growth rate 年增率;每年增长率
&&0,;r,-) annual long-term supplement 长期个案每年补助金
00') Ol& annual pensionable emolument 可供计算退休金的年薪
[69[Ct annual report 年报
Dt~Jx\\ Annual Report on the Consumer Price Index 《消费物价指数年报》
*t;'I -1w^ annual return 周年报表;周年申报表;每年报税表格
iOB]72dh Annual Return Rules 《周年报表规则》
Md \yXp annual review of consumer prices 每年消费物价回顾
i$)`U] annual roll-forward basis 逐年延展方式
$XFiH~GI annual salary 年薪
FhgO5@BO annual statement 年度报表;年度决算表
{x $H#<Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"_qH+=_R annuitant 年金受益人
>EFjyhVE annuity 年金
Do7&OBI~ annuity contract 年金合约
&zsaVm8 annuity on human life 人寿年金
})OgsBk antecedent debt 先前的债项
N[%^0T$ ante-dated cheque 倒填日期支票
DLYk#d: q? anticipated expenditure 预期开支
G9s: Wp anticipated net profit 预期纯利
.+<Ul]e/ anticipated revenue 预期收入
k+>-?S, anti-inflation measure 反通货膨胀措施
n'D1s:W^B anti-inflationary stance 反通货膨胀立场
5Sd+Cc apparent deficit 表面赤字
}2Y:#{m apparent financial solvency 表面偿债能力
y]5O45E0 apparent partner 表面合伙人
nB ?$W4 application for personal assessment 个人入息课税申请书
^Bw2y&nN application of fund 资金应用
\|Pp%U [ application to release as liquidator and to destruct the books of accounts and documents
jX^uNmb 申请免除清盘人职务及毁灭帐簿与文件
'AN3{ appointed actuary 委任精算师
Z 6^AO=3 appointed auditor 委任核数师;委任审计师
"nXL7N0 appointed trustee 委任的受托人
oD]tHuDa appointer 委任人
3]BK*OqJ apportioned pro rata 按比例分摊
w-?_U7' apportionment 分配;分摊
T] d9tX- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<rc? EV apportionment formula 分摊方程式
* 8n0 apportionment of estate duty 遗产税的分摊
NF <|3| appraisal 估价;评估
y^:!]-+ appreciable growth 可观增长
12;"=9e! appreciable impact 显着影响
ec/1Z8}p appreciable increase 可观增长
/t`s.!k appreciation 增值;升值
8^CdE*a appreciation against other currencies 相对其他货币升值
Uk=jQfA*J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V|3}~(5= appreciation tax 增值税
XTpYf appropriation 拨款;拨用;拨付
VSa\X~ appropriation account 拨款帐目
:@zz5MB5@ Appropriation Bill 拨款法案
W' w;cy:H appropriation-in-aid system 补助拨款办法
uh'{+E;= approved assets 核准资产
a#t:+iw approved basket stock 认可一篮子证券
wP.b2X_V approved budget 核准预算
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4Ekq0@ approved charitable donation 认可慈善捐款
BwwOaO@L approved charitable institution 认可慈善机构
6qQdTp{i approved currency 核准货币;认可货币
<U(wLG'XS approved estimates 核准预算
(LzVWz m approved estimates of expenditure 核准开支预算
T9.3 approved overseas insurer 核准海外保险人
Jhdo#}Ub approved overseas trust company 核准海外信托公司
{/SUfXq approved pooled investment fund 核准汇集投资基金
33dHTV approved provident fund scheme 认可公积金计划
H1iewsfzH approved provision 核准拨款
._j9^Ll approved redeemable share 核准可赎回股份
Os--@5e approved regional stock 认可地区性证券
+~b@W{ approved retirement scheme 认可退休金计划
`6a approved subordinated loan 核准附属贷款
P%MYr"<$E arbitrage 套戥;套汇;套利
xi|T7,\X arbitrageur 套戥者;套汇者
aMdWT4 arbitrary amount 临时款项
?7>G\0G arrangement 措施;安排;协定
-\C;2&( arrears 欠款
Q!7il<S arrears of pay 欠付薪酬
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i[F arrears of revenue 逾期未收税款;逾期未收的帐项
!Au'WJfE articles of association 组织章程;组织细则;组织章程细则
JmL{& Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
}pqnF53 ascertainment of profit 确定利润
jroR2* "Asia Clear" “亚洲结算系统”
SVKjhZK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}ZaZPB/_}P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yOHVL~F Asian Development Fund [ADF] 亚洲发展基金
8$)xxV_zp Asian dollar bond 亚洲美元债券
u7 s- Asian dollar market 亚洲美元市场
GHeucG}? Asian dollar rate 亚洲美元利率
wD+4#=/j Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>1luLp/,$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B?A]0S asked price 沽盘;喊价;索价;卖方报价
aY:u-1 assessable income 应评税入息
WBc ,/lgZ assessable loss 应评税亏损
q|N,?f9 assessable profit 应评税利润
D@.+B`bA assessable value 应评税值
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6.lV assessed profit 估定利润
8NP|>uaj assessed value 经评估价值
#Y|t,x; assessment 评税;评定;估价;评税单
_#;UXAi assessment number 评税编号;估价编号
=(]yl_ assessment of additional tax 补加税评税
p;nRxi7' assessment of performance 业绩评估;实绩评价
y}aKL(AaU Assessor 评税主任
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M'aV asset price bubbles 资产价格泡沫
V.\12P asset-backed securities 具资产保证的证券
2Q bCH} assets accretion 资产增值
xlKg0&D assets and liabilities 资产与负债
eHX;*~e6) assets betterment statement 资产递增表;资产改进表
#E`wqI\' assets lending 实物放款;有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
5`>%{ o assets pledged as security for liabilities 用作负债抵押的资产
{wK|C<K assets portfolio 资产投资组合
X0FTD':f assets price 资产价格
A!GQ4.~% assets quality 资产质素
1@}s: assets realization 资产变现
a8w/#!^34 assets refinancing arrangement 资产再集资安排
8u|F %Sg assets securitization 资产证券化
!_i;6UVG assets situated outside Hong Kong 在香港以外地方的资产
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, assets stripping 削减资产;拆卖资产
Q0j4c assets value 资产值
B!j7vXM2 assignee 承让人
z79c30y]" assignment 转让;转让书;转让契
7gnrLc$]O assignment of interest 权益转让
q+ZN$4 m assignment of letters patent and trade mark 专利证书及商标转让
*xV assignment of property 物业转让;物业转让书
Fo.p}j+> assignment right 转让权
8~!9bg6C assignor 转让人
:P/0 " associate 有联系的人;有关连人士;相联者;合伙人;联系人
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"7}v Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d_] sV4[ associate member 附属会员
E7`Q=4@e associated body corporate 相联法人团体
`z1E]{A associated company 相联公司;联属公司
\c(Z?`p]R1 associated corporation 相联法团
%=*nJvYS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c,L{Qv"n{ 公认会计师公会〔英国〕
x\K9|_! Association of Futures Exchange Brokers 香港期货经纪协会
:k/Z| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XF Cwa association of underwriters 承保人组织
bAwFC2jO[ assumption of control 接管
(k$KUP assurance 担保;保险;转易;转易书
+@mgb4_ assurance of interest 权益的转易
@AfC$T at 19XX price 按一九XX年价格计算
Lk`,mjhk at a discount 按赔价计算;按贴水价格计算;打折扣
D:=Q)Uh0I at a premium 按溢价计算;按升水价格计算
wQw&.)T at call 通知付款;按通知
A$1Gc>C at constant market price 按固定市价计算
d>gN3}tT at constant price 按固定价格计算
S2PPwCU at cost 按成本计算
I7]qTS[vg at current market price 按当时市价计算;按现时市价计算
S4C4_*~Vd at current price 按当时价格计算;按现时价格计算
j21>\K!p at factor cost 按要素成本计算;按生产要素成本计算
79d<,q;uR at money-of-the-day price 按付款当日价格计算
S%IhpTSe6 at or better 按指定或较佳价位〔买卖指令〕
&s~b1Va at par 按面值计算;平价
#q9cjEd_7 at sight 见票即付
B!AJ* at the close 按收市盘
Lg2z `uv at the opening 按开市盘
G_v^IM#B= attestation 见证;见证条款
_%@ri]u{ov at-the-money option 平价期权
:Oh*Q(> attorney 受权人;受托代表人
z;lWr(-x attornment 新拥有人承认书
i-M<_62c attributable profit 可归属利润
5c 6 9M5 attributable share value 可归属股份价值
bZCNW$C3l Auckland Stock Exchange 奥克兰证券交易所
Z@gEJ^"yA" auction 拍卖
?F^O7\rw auctioneer 拍卖商
w\%AR1,rs audit 审计;核数
zOn%\ Audit Commission 审计署
/|WBk} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ftRzgW); 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〕
V7)<MY audit review 帐目审查
il~A(`+YO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4YyVh.x audited account 审计帐目;经审计的帐目
Rc#c^F< audited annual account 经审计的周年帐目
4O'%$6KR( audited balance sheet 经审计的资产负债表
NxrfRhaU3 auditor 核数师;核数主任;审计师
0I7 r{T auditor's certificate 核数师证明书;审计师证明书
KvNw'3Ua auditor's report 核数师报告;审计师报告
fDrjR6xV Aussie bond 澳元债券
&H:2TL! austerity budget 紧缩预算
r%FfJM@! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R=<uf:ca Australia All Ordinaries Index 澳洲所有普通股票指数
~mk>9Gp Australian Dollar [AUD] 澳元
^-g-]?q Australian Options Market 澳大利亚期权市场
5K {{o'' Australian Securities Commission 澳洲证券事务监察委员会
d6zfP1lQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`s~[q Australian Stock Exchange 澳大利亚证券交易所
8Uoqj=5F Austrian Schilling [ATS] 奥地利先令
?vg|;Q authentication 认证;鉴证
<>R\lPI2 authority to purchase 委托购买证;委购书
g&fq)d authorization 认可;核准;授权;授权书
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/*Z5p authorization by direction 指示授权
*ulkqpO authorization by instruction 指令授权
~vw$Rnotz authorization by warrant 令状授权
pg/SYEvsV authorization of unit trust 单位信托的认可
2<TpNGXM_ authorized agent 指定代理人
Xr]<v%,C authorized capital 法定资本
{LqahO* authorized clerk 出市员
4rH:`494 authorized dealer 认可交易商
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authorized financial institution 认可财务机构
hZUnNQ authorized fund 认可基金
w~Jy,[@n authorized fund house 获授权的基金公司;认可基金公司
1aS66TS3 authorized institution 认可机构
FGu#Pa authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^9
Pae) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k'PN fx\K authorized insurer 获授权保险人;获认可承保人
VZCCMh- authorized investment 特准投资项目
lzK,VZ=mM authorized person 获授权人
_7N^<'B authorized representative 获授权代表
llRQxk authorized share capital 法定股本
\ 3FOI automated quotation system 自动报价系统
/<)kI(gf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D:fLQ8a 自动交易系统〔香港期货交易所有限公司〕
?~WDlj3 automatic adjustment mechanism 自动调整机制
Tu7sA.73k automatic adjustment system 自动调整系统
VD+y4t'^ Automatic Clearing House 自动票据交换所
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*> automatic exchange rates accumulation system 自动化汇率累集系统
xF7q9'/F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;Ff5ooL{ automatic teller machine [ATM] 自动柜员机
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UrB: autopay 自动转帐
TmUN@h available assets 可用资产
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{ available fiscal reserve 现存财政储备
<XH,kI(% available profit 可用利润
eWU@@$9 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
ZGC*BP/ average 平均;平均数;海损
@{o3NR_ average basic salary 平均基本薪金
<S(`e/#[ average consumer expenditure 平均消费开支;一般消费开支
2PG= T/ average cost 平均成本
nYts[f9e average cost of land production 增辟土地平均成本
9s`j@B0N57 average daily turnover 平均每日成交额
F92et<y. average daily wage rate 平均每日工资率
sX|bp)Nw average expenditure pattern 平均开支模式
\4"01:u' average growth rate 平均增长率
r>;6>ZMe average net fixed assets 固定资产平均净值
!y-,r4\@` average of relatives 相对价格平均数
dc%0~Nz average price 平均价格
o 12wp average propensity to consume 平均消费倾向;一般消费倾向
%G/j+Pf average propensity to save 平均储蓄倾向;一般储蓄倾向
2; ~jKR[~ average rate 平均率
3FE=?Q average revenue 平均收入;平均收益
jZP~!q average stock 平均库存;平均存货
0qhSV B5 average yearly rent 平均年租
]97`=,OUg avoidance of double taxation 避免双重课税
vz}_^8O avoidance of tax 避税