A:
x-W6W A share A股;甲类股份
+%Y`>1I^# abatement of tax 减税;减扣免税额
kC :pal ABN AMRO Bank N.V. 荷兰银行
{|cuu"j26 above-the-line expenditure 线上项目支出;经常预算支出
xOfZ9@VU above-the-line receipt 线上项目收入;经常预算收入
kFCjko ABSA Asia Limited 南非联合亚洲有限公司
H{&o_ absolute change 绝对数值变更
?[Gj?D.Wc absolute expenditure 实际开支
ruqx#]- absolute guideline figure 绝对准则数字
Um4$. BKD absolute interest 绝对权益
r7dvj#^ absolute order of discharge 绝对破产解除令
+[W_Jz absolute profit margin 绝对利润幅度
f+A!w8E absolute value 实值;绝对值
rID_^g_tP8 absolutely vested interest 绝对既得权益
vpTYfE absorbed cost 已吸收成本;已分摊成本
4(2iR0N absorption 吸收;分摊;合并
'dT JE--@ absorption rate 吸收率;摊配率;分摊率
ur*a!U ACB Finance Limited 亚洲商业财务有限公司
|n9q4*dN acceptable form of reciprocity 合理的互惠条件
i;+]Y acceptable rate 适当利率;适当汇率
PWErlA:58 acceptance agreement 承兑协议
e[5=?p@| acceptance for honour 参加承兑
{/Mz/|% acceptor 承兑人;接受人;受票人
{~cG'S Y% acceptor for honour 参加承兑人
z'iAj accident insurance 意外保险
$inpiO|s Accident Insurance Association of Hong Kong 香港意外保险公会
JQ9JWu%a accident insurance scheme 意外保险计划
%M?A>7b accident year basis 意外年度基准
2y_R05O0 accommodation 通融;贷款
M{sn{ accommodation bill 通融票据;空头票据
>$^v@jf accommodation party 汇票代发人
=^nb-9. account balance 帐户余额;帐户结余
{R5{v6m_ account book 帐簿
s>d /9 b account collected in advance 预收款项
X9:4oMux7 account current book 往来帐簿
,gdf7&r account of after-acquired property 事后取得的财产报告
pxj}%LH account of defaulter 拖欠帐目
s#f6qj account payable 应付帐款
7*{9 2_M account payee only [A/C payee only] 只可转帐;存入收款人帐户
H2EKr#(
account receivable 应收帐款
]J`yh$a account receivable report 应收帐款报表
o>3g<-ul account statement 结单;帐单;会计财务报表
#HgXTC account title 帐户名称;会计科目
oh>X/uj accountant's report 会计师报告
^
W/,Z` Accountant's Report Rules 会计师报告规则
WziX1%0$n accounting and auditing procedure 会计与审计程序;会计与核数程序
l~cT]Ep Accounting Arrangements 《会计安排》
%Fb4 accounting basis 会计基础
/3]b!lFZZ accounting by Official Receiver 破产管理署署长呈交的帐目
jGp|:!'w Accounting Circular 《会计通告》
.JkcCEe{G accounting class 会计类别
HTpoYxn( accounting date 记帐日期;会计结算日期
^;KL` accounting for money 款项核算
(C1@f!Z Accounting Officer 会计主任
IUK!b2!` accounting period 会计报告期;会计期
+y}4^3Vx^ accounting policy 会计政策;会计方针
`#v(MK{9+V accounting practice 会计惯例
C`)n\?:Sth accounting principle 会计准则
!21#NCw accounting record 会计记录
sg=mkkD!g accounting report 会计报告
=%wwepz6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}Y{aVn&C Accounting Society of China 中国会计学会
L%3m_'6QP accounting statement 会计报表
xt{f+c@P accounting system 会计制度;会计系统
k3:8T#N>!O accounting transaction 会计事项;帐务交易
NZj_7j|o9 accounting treatment 会计处理
^:c:~F6J accounting year 会计年度
'yrU_k,h accretion 增值;添加
jsXj9:X I accrual 应计项目;应累算数目
83^|a5 accrual basis 应计制;权责发生制
zAr@vBfC% accrual basis accounting 应计制会计;权责发生制会计
vmV<PK- accrue 应累算;应计
Glt%%TJb accrued benefit 应累算利益
$d@_R^]X accrued charges 应计费用
'Fe1]B"Y accrued cumulative preference share dividend 应累算的累积优先股股息
s:4<wmu4= accrued expenses 应累算费用
8ec6J*b accrued interest payable 应付利息;应计未付利息
."8bW^: accrued interest receivable 应收利息;应计未收利息
z}L3// accrued right 累算权益
\5k^zGF4o accruing profit 应累算的利润
k!%[W,* accumulated fiscal reserve 累积财政储备
g91X*$`] accumulated profit 累积利润;滚存溢利
@A-*XJNS": accumulated reserve 累积储备
Iy2KOv@a5 accumulation of surplus income 累积收益盈余
Oyfc! acquired assets 既得资产
}!^/<|$= acquisition 收购;购置;取得
9/La_:K acquisition cost 购置成本
7<'4WHi;@s acquisition expenses 购置费用
3]*_*<D acquisition of 100% interest 收购全部股权
3`W=rIMli acquisition of control 取得控制权
]w)*8
w.) acquisition of fixed assets 购置固定资产
@R!f(\ acquisition of shell “买壳”
8SG*7[T7 acquisition price 收购价
xj1FCT2 act of God 天灾
!jV}sp<Xp acting partner 执事合伙人
RsY7F; active market 买卖活跃的市场;交投畅旺的市场;旺市
`#X\@?'5 active partner 积极参与的合伙人
"F,d}3} active trading 交投活跃
( k@%04c actual circulation 实际流通
w]BZgF. actual cost 实际成本
b IS3 actual expenditure 实际开支;实际支出
h^u 9W7. actual income 实际入息;实际收入;实际收益
p@/i e@DX actual market 现货市场
.x
1& actual price 现货价;实际价格
o0f{ePZ= actual profit 实际利润
3EM=6\#q actual quotation 实盘;实际价位;实际报价
`ViFY
actual year basis 按实际年度计算
n+C,v.X actuals 实货
LLa72HW actuarial investigation 精算调查
K):MT[/" actuarial principle 精算原则
SBj9sFZ actuarial report 精算师报告
U\_-GS;1 Actuarial Society of Hong Kong 香港精算学会
Tug}P K actuarial valuation 精算师估值
H;&^A5 actuary 精算师
DOr()X ad referendum agreement 暂定协议;有待覆核的协定
'+!@c&d#%o ad valorem duty 从价税;按值征税
YW|KkHi* ad valorem duty system 从价税制
"IK QFt' ad valorem fee 从价费
q#8$@*I ad valorem tariff 从价关税
kt.y"^ additional allowance 额外免税额
Cg~GlZk} additional amount for unexpired risk 未过期风险的额外款额
Z+mesj?. additional assessable profit 补加应评税利润
5#v additional assessment 补加评税
/uTU*Oe additional commitment 额外承担
]5!}S-uJq additional commitment vote 额外承担拨款
%T.4Aj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dkz79G}e additional dependent parent allowance 供养父母额外免税额
? qn0]. additional provision 额外拨款
hkSK; additional stamp duty 附加印花税
s'&/8RR additional tax 补加税罚款;补加税款
kfod[*3 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
2{<5?Op adjudged bankrupt 被裁定破产
:/Zy=F9: adjudicated bankrupt 裁定破产人
X,zqI adjudication fee 裁定费;评定印花税额手续费;评估契据费
8x`?Yc adjudication of bankruptcy 裁定破产;宣告破产
2>E.Q@c adjudication of insolvency 裁定无力偿还债务
i.0}d5Y adjusted actual 经调整的实数;调整后的实数
ur'a{BI2R adjusted current assets 经调整的流动资产;调整后的流动资产
'>GZB adjusted figure 经调整的数字;调整后的数额
L_>j
SP adjusted liabilities 经调整的负债;调整后的负债
LK
"47 adjusted loss 经调整的亏损;调整后的亏损
IX!Q X 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
g$qNK`y adjusted profit 经调整的利润;调整后的利润
;P` z
?>J: adjusted surplus 经调整的盈余额;调整后的盈余额
D6 2xC5 adjusted value 经调整的价值;调整后的价值
OygR5s + adjustment 调整;修订;理算〔保险〕
jIZpv|t) adjustment centre 调剂中心
07zbx6:t adjustment lag 调整过程的时间差距;调整时差
X[ERlw1q4Q adjustment mechanism 调整机制
~*Fbs! ;, adjustment of loss 亏损调整
CS:"F) at adjustment process 调整过程;调整程序
|@J:A! adjustment range 调整幅度
RHV&m()Q administered exchange rate 受管制汇率
{b|:q>Be8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MEOVw[hO administration expenses 行政费用
[")3c)OH| administration fee 手续费;行政费
63ig!-9F administration in bankruptcy 破产管理
kIHfLwh9N
administration order 遗产管理令
YTiXUOj administrator 管理人;遗产管理人
bt=%DMTn administrator of the estate 遗产管理人
hf2Q;n&V admission of debt 债项承认书
vJX3fE}F admission of proof 接纳债权证明
x Z3b)j2D advance 放贷款项;垫付款项;预支款项;预付款项
%p5%Fs`sd advance account 暂支帐目;预付款帐户
E!d;ym advance compensation 预付补偿金
r!qr'Ht< advance from shareholder 股东垫款
Ig&=(Kmr advance pending reimbursement 预支以待日后付还
v&[Ff|> advanced economy 先进经济体系
9=(*#gRd advancement 预付;预付财产
J|DID+M advances warrant 垫款令
VA9"
Au advancing 贷出
k<mfBNvuo adverse balance 逆差
N# Ru`; adverse exchange 逆汇
80X #V advertisement addressed to shareholders 在报章刊登的致股东通告
k79"xyXX advice for collection 托收通知书
ogt<vng advice of drawing 提款通知书;汇票通知书
R %QgOz3` advice of payment 付款通知
P4{8pO]B Advisory Committee [Securities and Futures Commission]
l]BIFZ~ 谘询委员会〔证券及期货事务监察委员会〕
]!yuD/4A Advisory Committee on Diversification 经济多元化谘询委员会
6
ufF34tA affidavit 誓章;遗产申报誓章
"3kIQsD|j affidavit of no receipt 述明无收款的誓章
YT)jBS~& affiliate 联号;联营公司;附属公司
O|t@p=] affiliated company 附属公司;联号;联营公司
j@jaFsX| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S>W_p~@ affordability 负担能力
Z.a`S~U African Development Bank [AfDB] 非洲开发银行
A}(&At%n4 after-acquired property 事后取得的财产
!/+'O}@-E after-hours dealing 市后交易
jhd&\z- after-tax profit 税后盈利;税后利润;税后溢利
$^ \8-k " agency agreement 代理协议
mnKSO agency expenses 代理机构的开支
8IErLu } agency fee 代理费
b?6-lYE>L Agency Law 《代理法》
_7j-y 9V agent 代理人;承销人
d!+8 agent of company 公司代理人
[P5+}@t agent's fee 代理人费;经纪费
c/fU0cA@ aggregate 总计;总数;总体数字
9,7IsT8 aggregate amount 总款额;总额
;^waUJ\Z
aggregate assets and liabilities 总体资产与负债
3)jFv7LAU aggregate at constant price 按固定价格计算的总体数字
Te%2(w,B aggregate demand 总需求
:'*;>P
.( aggregate gross position 总持仓量
sdk%~RN0T aggregate limit 总限额
[TUy><Z aggregate of salaries tax 合计薪俸税
Hw 7 aggregate performance 总体表现;总体业绩
),9^hJ1+@ aggregate supply 总体供应
L : hEt aggregate surplus 总盈余
?:D#\4=US aggregate total 整体总额
i:9f# aggregate value 总值;合计价值
fi5x0El
aggregated basis 合计基准
Z=VAjJ;i[ aggregated net chargeable income 合计应课税入息实额
Igowz7 aggregation 合并计算;合计;总和
Z`L-UQJ. aggregation of incomes of husband and wife 夫妇入息合并计算
huj 6Ysr aggregation of property 财产的总和
"~
1:7{k agio 差价;贴水
#r\,oXTm Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
q~*9A-MH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T%{qwZc+mJ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
`Sh#>
Jp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ElJM.
a 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~p9nAACU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!q:[$g-@q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zGtWyXP agreement for a settlement 授产协议
pLB~{5u>;- agreement for assignment 转让协议
8y9oj9
;E] agreement for sale 售卖协议;买卖协议
4x.1J agreement for sale and purchase 买卖协议
PQ6.1} agreement for the payment of interest 支付利息协议
W4
v/,g> agreement for the repayment of money 还款协议
p.(8e kh agreement of reinsurance 再保险协议
H/qv%!/o Agricultural Bank of China 中国农业银行
Ne{2fV>8Ay air passenger departure tax 飞机乘客离境税
[PVem Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:A+nmz!z airport tax 机场税
^FaBaDcnl alcohol duty 酒精税
YNEPu:5J alienation 让与;让渡;转让
SFKfsb !C alimony 生活费;赡养费
e^;<T9Esr All Ordinaries Index [AOI] 所有普通股指数
L9,;zkgo all risks 全险;综合险
0L3v[%_j" All Sales Record for Stock Market 《股票市场成交报告》
IM""s] Allied Capital Resources Limited 新联财务有限公司
P?- #d\qi all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xq#YBi, allocation letter 拨款信件
g^ @9SU allocation of fund 分配款项;预留款项
nnP]x [ allocation of profit 利润分配;溢利分配
^[]q/v'3m! allocation warrant 拨款令
`:=af[n allotment 分配;配股
)Sz2D[@n allotment notice 股份配售通知;配股通知
${(c`X allotment of shares 股份分配
k!9LJ%Xh allowable 可获宽免;免税的
AoL2Wrk]\B allowable business loss 可扣除的营业亏损
P0R8
f allowable expenses 可扣税的支出
t0$} allowance 免税额;津贴;备抵;准备金
;,d^=:S6@ allowance for debts 债项的免税额
F+%6?2J allowance for depreciation by wear and tear 耗损折旧免税额
s8i@HO allowance for funeral expenses 殡殓费的免税额
FU;b8{Y allowance for inflation 为通货膨胀而预留的款项;通胀准备金
\6]Uj+ allowance for repairs and outgoings 修葺及支出方面的免税额
9$]I3k allowance to debtor 给债务人的津贴
BU3VXnqT[ alteration of capital 资本更改
$K_G|Wyi alternate trustee 候补受托人
kU*Fif amalgamation 合并
tw<mZd2H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c34s(>AC ambit of charges 征税范围;收费范围
:Nry | amended valuation 经修订的估值
N*Is_V\R American Commodities Exchange 美国商品交易所
hFLD2< American Express Bank Limited 美国运通银行
F 7v 1rf] American Stock Exchange 美国证券交易所
oP[R?zN amortization 摊销
Y~FN`=O amount due from banks 存放银行同业的款项
Bo)N<S_=^ amount due from banks abroad 存放海外银行同业的款项
%E1_)^^ amount due from holding companies 控股公司欠款
tc.`P]R
amount due from local banks 存放本港银行同业的款项
;|C[.0;kgv amount due to banks 银行同业的存款
6),U(e% amount due to banks abroad 海外银行同业的存款
puv/+!q amount due to holding companies 控股公司存款
l,}^<P] amount due to local banks 本港银行同业的存款
=g]Ln)jc amount due to outport banks 外埠银行同业的存款
R
4= ~ amount for note issue 发行纸币的款额
Z@Tb3N/[ amount of bond 担保契据的款额
17hFwo` amount of consideration 代价款额
';HNQe?vT
amount of contribution 供款数额
k15fy"+Ut amount of indebtedness 负债款额
hv]}b'M$ amount of principal of the loan 贷款本金额
orT%lHwjL amount of rates chargeable 应征差饷数额
WF'Di4
amount of share capital 股本额
zO@7V>2 amount of sums assured 承保款额
.ty^ k@J|] amount of variation 变动幅度
U};~ff+ amount of vote 拨款数额
#kmZS/" amount payable 应付款额
N;\G=q]
9 amount receivable 应收款额
at N%csA0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
kNqIPvuMr analysis 分析
J83{&N2u ancillary risk 附属风险
>q+q];=( annual account 周年帐目;周年帐目报表;年度决算;年结
[xm{4Ba2X annual accounting date 年结日期
3U.?Jbm-8 annual allowance 每年免税额;年积金;年度津贴;年津
r~<I5MZY annual balance 年度余额
m VSaC annual disposable income 每年可动用收入
Cp`>dtCd annual estimates 周年预算
{[
E7Cf annual fee 年费
GS<aXhk annual general meeting 周年大会
~7kIe+V annual growth rate 年增率;每年增长率
zi7>!#( annual long-term supplement 长期个案每年补助金
,JLY
oE+ annual pensionable emolument 可供计算退休金的年薪
E#5$O2b# annual report 年报
tf:4}6P1 Annual Report on the Consumer Price Index 《消费物价指数年报》
X+R?>xq{=h annual return 周年报表;周年申报表;每年报税表格
wZAY0@pA Annual Return Rules 《周年报表规则》
I: j!A annual review of consumer prices 每年消费物价回顾
NWNPq" annual roll-forward basis 逐年延展方式
G!%Cc0d"7 annual salary 年薪
1cA4-,YO> annual statement 年度报表;年度决算表
nVSuvq|S Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
xJ0Q8A annuitant 年金受益人
l^LYSZg'R8 annuity 年金
|=\w b^l+ annuity contract 年金合约
oo+nqc`,O annuity on human life 人寿年金
PkqOBU*|= antecedent debt 先前的债项
g^`;B" ante-dated cheque 倒填日期支票
iC$mb~G anticipated expenditure 预期开支
r+#! ]wNPe anticipated net profit 预期纯利
y*f5_ anticipated revenue 预期收入
Q?1'
JF!G anti-inflation measure 反通货膨胀措施
`S&$y4|Vs anti-inflationary stance 反通货膨胀立场
|Z"5zL10 apparent deficit 表面赤字
r@|{m QOxa apparent financial solvency 表面偿债能力
CO)BF%?B apparent partner 表面合伙人
L\`uD[g application for personal assessment 个人入息课税申请书
XBTtfl
& application of fund 资金应用
j/C.='?% application to release as liquidator and to destruct the books of accounts and documents
;Wo\MN 申请免除清盘人职务及毁灭帐簿与文件
+!'rwD appointed actuary 委任精算师
/q3]AVV appointed auditor 委任核数师;委任审计师
eM>f#M appointed trustee 委任的受托人
#]vy`rv appointer 委任人
t%B ,ATW apportioned pro rata 按比例分摊
=9LeFrz apportionment 分配;分摊
C0Oe$&
_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t7(#Cuv- apportionment formula 分摊方程式
=Nc}XFq apportionment of estate duty 遗产税的分摊
?6m6 4{M appraisal 估价;评估
ya*KA.EGg appreciable growth 可观增长
!8z,}HUdK appreciable impact 显着影响
#RyX}t X, appreciable increase 可观增长
_Di";fe? appreciation 增值;升值
szDd!(&pv appreciation against other currencies 相对其他货币升值
3T<aGW1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$_u9Y! appreciation tax 增值税
}uCC~ <^ appropriation 拨款;拨用;拨付
(|*CVI; appropriation account 拨款帐目
,[Bv\4Ah Appropriation Bill 拨款法案
'f?=ks< appropriation-in-aid system 补助拨款办法
[VsTyqV a approved assets 核准资产
H J8rb approved basket stock 认可一篮子证券
RTEzcJ> approved budget 核准预算
}H>}v/ approved charitable donation 认可慈善捐款
npJyVh47 approved charitable institution 认可慈善机构
BnB]]<gO" approved currency 核准货币;认可货币
F/QRgXV approved estimates 核准预算
#cZ<[K q6 approved estimates of expenditure 核准开支预算
[5iBXOmpS= approved overseas insurer 核准海外保险人
;mi+[`E approved overseas trust company 核准海外信托公司
Oh|KbM*vS approved pooled investment fund 核准汇集投资基金
=:5o"g approved provident fund scheme 认可公积金计划
Q`ALyp,9b approved provision 核准拨款
p1O[QQ| approved redeemable share 核准可赎回股份
7a<-}>sU approved regional stock 认可地区性证券
HqZ3] approved retirement scheme 认可退休金计划
q#mw#Uw- approved subordinated loan 核准附属贷款
)[c@5zy~* arbitrage 套戥;套汇;套利
t& *K arbitrageur 套戥者;套汇者
w<0F-0:8 arbitrary amount 临时款项
Avc9W[4 arrangement 措施;安排;协定
H/v|H}d; arrears 欠款
Ha}TdQ% arrears of pay 欠付薪酬
"s6\l~+9l arrears of revenue 逾期未收税款;逾期未收的帐项
&rj)Oh2 articles of association 组织章程;组织细则;组织章程细则
Zdm7As] Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
lV*dQwa?i ascertainment of profit 确定利润
';\v:dP "Asia Clear" “亚洲结算系统”
&t1Uk[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
saj%[Gsy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`F^~*FnR,B Asian Development Fund [ADF] 亚洲发展基金
A%zX LV=3O Asian dollar bond 亚洲美元债券
wS)2ymRg Asian dollar market 亚洲美元市场
3G;#QK-c Asian dollar rate 亚洲美元利率
-%g$~MZ?' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5g$]ou Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Fr,qVYf asked price 沽盘;喊价;索价;卖方报价
O\"k[V?.V assessable income 应评税入息
zo^34wW^ assessable loss 应评税亏损
p1blPBlp assessable profit 应评税利润
|@+/R .l assessable value 应评税值
bS!4vc1`2 assessed profit 估定利润
)5O E~}> assessed value 经评估价值
J$/'nL<{^ assessment 评税;评定;估价;评税单
3 cb$g assessment number 评税编号;估价编号
65>1f assessment of additional tax 补加税评税
==?!z<I.d assessment of performance 业绩评估;实绩评价
|BC/ERms Assessor 评税主任
A0@E^bG asset price bubbles 资产价格泡沫
L2j7w006 asset-backed securities 具资产保证的证券
>p[skN assets accretion 资产增值
lO>9Q]S< assets and liabilities 资产与负债
-fA1_ ?7S assets betterment statement 资产递增表;资产改进表
DMc H, _( assets lending 实物放款;有抵押贷款
mbS`+)1=l assets of the company passing on the death 死者去世时转移的公司资产
p /x] assets pledged as security for liabilities 用作负债抵押的资产
WkF60'Hf assets portfolio 资产投资组合
[`]h23vRW assets price 资产价格
7SyysH<H assets quality 资产质素
+4r.G(n), assets realization 资产变现
/ta5d;@ assets refinancing arrangement 资产再集资安排
/|HVp assets securitization 资产证券化
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5{Y' assets situated outside Hong Kong 在香港以外地方的资产
xX5EhVR assets stripping 削减资产;拆卖资产
)v+R+3< assets value 资产值
&>T7]]) assignee 承让人
dYn<L/# assignment 转让;转让书;转让契
TJhzyJ"t assignment of interest 权益转让
X;vfbF assignment of letters patent and trade mark 专利证书及商标转让
~:ldGfb| assignment of property 物业转让;物业转让书
*>#mI/#} assignment right 转让权
'Wv`^{y <^ assignor 转让人
,2R7AHk associate 有联系的人;有关连人士;相联者;合伙人;联系人
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!3zH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P#ro;3S3y associate member 附属会员
qIC9L"I associated body corporate 相联法人团体
WC pCWtmy associated company 相联公司;联属公司
L#}HeOEi[ associated corporation 相联法团
\@KK X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XP|qY1 公认会计师公会〔英国〕
Hx|<NS0}_ Association of Futures Exchange Brokers 香港期货经纪协会
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#% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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association of underwriters 承保人组织
8do7`mN assumption of control 接管
P>wDr`* assurance 担保;保险;转易;转易书
/KCJ)0UU assurance of interest 权益的转易
fEMz%CwH at 19XX price 按一九XX年价格计算
?cH,!2 at a discount 按赔价计算;按贴水价格计算;打折扣
H({Y at a premium 按溢价计算;按升水价格计算
z/Kjz$l! at call 通知付款;按通知
L4x08 e at constant market price 按固定市价计算
3SMb#ce*o at constant price 按固定价格计算
itpljh at cost 按成本计算
A{QXzoWkg0 at current market price 按当时市价计算;按现时市价计算
]5_6m;g at current price 按当时价格计算;按现时价格计算
%_>+K;< at factor cost 按要素成本计算;按生产要素成本计算
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Y7'S# at money-of-the-day price 按付款当日价格计算
l"ZfgJ}W at or better 按指定或较佳价位〔买卖指令〕
$UX^$gG at par 按面值计算;平价
pT;{05 at sight 见票即付
.vm.g=-q at the close 按收市盘
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N;; at the opening 按开市盘
bY>JLRQJ- attestation 见证;见证条款
~ ZN]2} at-the-money option 平价期权
O*:8gu'Y2 attorney 受权人;受托代表人
|LwW/>I attornment 新拥有人承认书
B4>kx#LR attributable profit 可归属利润
c'LDHh7b attributable share value 可归属股份价值
s.8]qQRr Auckland Stock Exchange 奥克兰证券交易所
TlA*~HG<Q auction 拍卖
f]*_]J/ auctioneer 拍卖商
qtQB}r8 audit 审计;核数
r'GD Audit Commission 审计署
{ yvKUTq` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#dKHU@+U" 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〕
KkF3E*q\H audit review 帐目审查
/;K?Y#mf~j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fho$:S audited account 审计帐目;经审计的帐目
>JWW2< audited annual account 经审计的周年帐目
UojHlTg#bT audited balance sheet 经审计的资产负债表
f5droys9 auditor 核数师;核数主任;审计师
Og8'K=O# auditor's certificate 核数师证明书;审计师证明书
|fd}B5!c auditor's report 核数师报告;审计师报告
GY[+HgT Aussie bond 澳元债券
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^w5x : austerity budget 紧缩预算
tI&E@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bB#6Xx Australia All Ordinaries Index 澳洲所有普通股票指数
49;2tl;F Australian Dollar [AUD] 澳元
)RFE<
Qcj Australian Options Market 澳大利亚期权市场
-T 5$l Australian Securities Commission 澳洲证券事务监察委员会
rP=!!fC1; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t622b?w Australian Stock Exchange 澳大利亚证券交易所
|}O9'fyU8 Austrian Schilling [ATS] 奥地利先令
$:aKb#l) authentication 认证;鉴证
dl%KD8 authority to purchase 委托购买证;委购书
R[/]iK+!& authorization 认可;核准;授权;授权书
R06zca authorization by direction 指示授权
R'.YE;leBG authorization by instruction 指令授权
jxt^d authorization by warrant 令状授权
VHUOI64* authorization of unit trust 单位信托的认可
'h:[[D%H` authorized agent 指定代理人
4 <&8`Q authorized capital 法定资本
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PN8 authorized clerk 出市员
,Z"l3~0\ authorized dealer 认可交易商
S[_Hc$7U authorized financial institution 认可财务机构
'B$bGQ authorized fund 认可基金
vcsMU|GGh authorized fund house 获授权的基金公司;认可基金公司
*YhX6J1 authorized institution 认可机构
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L4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
qZ8V/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yzml4/X authorized insurer 获授权保险人;获认可承保人
unUCn5hJ= authorized investment 特准投资项目
fV`R7m. authorized person 获授权人
f7Dx.- authorized representative 获授权代表
q%/ciPgE authorized share capital 法定股本
g3i !> automated quotation system 自动报价系统
luEP5l2& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jgb>:]: 自动交易系统〔香港期货交易所有限公司〕
Fs bX{ automatic adjustment mechanism 自动调整机制
NyJ=^=F# automatic adjustment system 自动调整系统
#CM^f^* Automatic Clearing House 自动票据交换所
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[qO5z~I automatic exchange rates accumulation system 自动化汇率累集系统
}k-rOi'jL Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1HBdIWhHv. automatic teller machine [ATM] 自动柜员机
xzGs%01] autopay 自动转帐
@+S5"W available assets 可用资产
|0wUOs*5 available fiscal reserve 现存财政储备
9%VNzPzf available profit 可用利润
kp+\3z_ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
D-zqu~f` average 平均;平均数;海损
otsINAizgS average basic salary 平均基本薪金
rdL>yT/A average consumer expenditure 平均消费开支;一般消费开支
`B^HW8 average cost 平均成本
b;[u=9ez average cost of land production 增辟土地平均成本
A#"AqNVWv average daily turnover 平均每日成交额
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nF average daily wage rate 平均每日工资率
L%7?o: average expenditure pattern 平均开支模式
|VC/(A average growth rate 平均增长率
b~Qd9Nf average net fixed assets 固定资产平均净值
Tn# >"Ag average of relatives 相对价格平均数
igV4nL average price 平均价格
^PCshb## average propensity to consume 平均消费倾向;一般消费倾向
D:uBr|(' average propensity to save 平均储蓄倾向;一般储蓄倾向
_a"\g9{%* average rate 平均率
CENA!WWQ average revenue 平均收入;平均收益
C7]K9 average stock 平均库存;平均存货
/}]Irj4m average yearly rent 平均年租
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r#by%P avoidance of double taxation 避免双重课税
F?LTWm avoidance of tax 避税