A:
bicbCC6kC A share A股;甲类股份
I*n]8c abatement of tax 减税;减扣免税额
Fv:x>qZr@ ABN AMRO Bank N.V. 荷兰银行
^Iqu ^n?2. above-the-line expenditure 线上项目支出;经常预算支出
equi26jhr above-the-line receipt 线上项目收入;经常预算收入
y=AF
EP ABSA Asia Limited 南非联合亚洲有限公司
Th$xk9TK^@ absolute change 绝对数值变更
rkz84wDx absolute expenditure 实际开支
vTC{ absolute guideline figure 绝对准则数字
CXTtN9N9 absolute interest 绝对权益
6;(b-Dhi absolute order of discharge 绝对破产解除令
`r0lu_.$]4 absolute profit margin 绝对利润幅度
t~":'le`zr absolute value 实值;绝对值
g`)0
wP absolutely vested interest 绝对既得权益
l9&L$,= absorbed cost 已吸收成本;已分摊成本
Z tc\4 absorption 吸收;分摊;合并
lcVG<*gf- absorption rate 吸收率;摊配率;分摊率
$v5 >6+-n ACB Finance Limited 亚洲商业财务有限公司
}%D${.R] acceptable form of reciprocity 合理的互惠条件
{Ia$!q) acceptable rate 适当利率;适当汇率
{4)d acceptance agreement 承兑协议
|+qsO; acceptance for honour 参加承兑
!=u=P9I acceptor 承兑人;接受人;受票人
apnpy\in acceptor for honour 参加承兑人
#8y"1I=i& accident insurance 意外保险
F6"s&3D{ Accident Insurance Association of Hong Kong 香港意外保险公会
_v++NyZXx accident insurance scheme 意外保险计划
L XTtV0F accident year basis 意外年度基准
$lAdh accommodation 通融;贷款
#+$PD`j accommodation bill 通融票据;空头票据
46~nwi$,^ accommodation party 汇票代发人
?A-f_0<0 account balance 帐户余额;帐户结余
ScmwHid:\ account book 帐簿
FRXaPod account collected in advance 预收款项
m[BpV.s account current book 往来帐簿
HYv-5:B account of after-acquired property 事后取得的财产报告
J7t) H_S{ account of defaulter 拖欠帐目
3\cx(
account payable 应付帐款
CZ
=]0zB account payee only [A/C payee only] 只可转帐;存入收款人帐户
x{/-&`F account receivable 应收帐款
Vt:\llsin account receivable report 应收帐款报表
qq@]xdl account statement 结单;帐单;会计财务报表
$'yWg_( account title 帐户名称;会计科目
vI:_bkii accountant's report 会计师报告
*w/N>:V0p Accountant's Report Rules 会计师报告规则
N0N%~3 accounting and auditing procedure 会计与审计程序;会计与核数程序
tTh4L8fO Accounting Arrangements 《会计安排》
sn]D7Ae accounting basis 会计基础
QP>F *A
accounting by Official Receiver 破产管理署署长呈交的帐目
8~g~XUl Accounting Circular 《会计通告》
Rm~8n;7oOr accounting class 会计类别
RLcC>Z accounting date 记帐日期;会计结算日期
ZvK.X*~s accounting for money 款项核算
A+FQmLS Accounting Officer 会计主任
X1BqN+=@9 accounting period 会计报告期;会计期
p&D7&Sb[ accounting policy 会计政策;会计方针
3sDyB-\& accounting practice 会计惯例
O'QnfpQ*9 accounting principle 会计准则
XXeDOrb accounting record 会计记录
'ITZz n* accounting report 会计报告
:Y4Sdj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_xnJfW_ Accounting Society of China 中国会计学会
>ul&x!?@ accounting statement 会计报表
6X$nZM|g, accounting system 会计制度;会计系统
+>yspOEz accounting transaction 会计事项;帐务交易
fuWAw^& accounting treatment 会计处理
vFeR)Ox's accounting year 会计年度
GH&5m44 accretion 增值;添加
;alt% :$n accrual 应计项目;应累算数目
~RZN+N accrual basis 应计制;权责发生制
^==Tv+T9U accrual basis accounting 应计制会计;权责发生制会计
JOs
kf( accrue 应累算;应计
{wO.nOB accrued benefit 应累算利益
<vu~EY0. accrued charges 应计费用
`,4YPjk^ accrued cumulative preference share dividend 应累算的累积优先股股息
o@C|*TXN accrued expenses 应累算费用
+U?73cYN
accrued interest payable 应付利息;应计未付利息
ZZc^~ accrued interest receivable 应收利息;应计未收利息
a.ijc>K accrued right 累算权益
;";>7k/} accruing profit 应累算的利润
@gQ?cU 7 accumulated fiscal reserve 累积财政储备
l>J%Q^ accumulated profit 累积利润;滚存溢利
NGZtlNvh accumulated reserve 累积储备
MJa`4[/ accumulation of surplus income 累积收益盈余
"#iO{uMWb acquired assets 既得资产
Yq:/dpA_ acquisition 收购;购置;取得
e-.(O8 acquisition cost 购置成本
x@:98P acquisition expenses 购置费用
8cRc5X acquisition of 100% interest 收购全部股权
qoW$Iw*q)B acquisition of control 取得控制权
A;f)`i0l, acquisition of fixed assets 购置固定资产
NGEE'4!i7T acquisition of shell “买壳”
n7zM;@{7 acquisition price 收购价
-^8OjGat act of God 天灾
= \K/ulZo acting partner 执事合伙人
|:u5R% active market 买卖活跃的市场;交投畅旺的市场;旺市
x}x )h3e active partner 积极参与的合伙人
)*7{%Ilq active trading 交投活跃
4`7~~:W!M5 actual circulation 实际流通
$XKUw"% actual cost 实际成本
`V.tqZF actual expenditure 实际开支;实际支出
`iEYq0} actual income 实际入息;实际收入;实际收益
&v9"lR=_k actual market 现货市场
0BAZWm actual price 现货价;实际价格
_T=";NSa actual profit 实际利润
`wSoa#U"@ actual quotation 实盘;实际价位;实际报价
^}:0\;|N actual year basis 按实际年度计算
r]kks_!Z actuals 实货
.'2"83f actuarial investigation 精算调查
|C,]-mJ G actuarial principle 精算原则
jP<6Q|5F actuarial report 精算师报告
}"q#"s Actuarial Society of Hong Kong 香港精算学会
QX_![|= actuarial valuation 精算师估值
f<R
3ND) actuary 精算师
b>d]= u ad referendum agreement 暂定协议;有待覆核的协定
aD~S~L! ad valorem duty 从价税;按值征税
[~;wCW,1 ad valorem duty system 从价税制
/Wdrpv-%,1 ad valorem fee 从价费
,eL&Ner ad valorem tariff 从价关税
Svs&?B\}{6 additional allowance 额外免税额
er>{#8 P additional amount for unexpired risk 未过期风险的额外款额
.I>CL4_ additional assessable profit 补加应评税利润
ZY;g)`E1 additional assessment 补加评税
")NQwT} additional commitment 额外承担
49Y:}<Yd additional commitment vote 额外承担拨款
'uwq^b_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Oe^9pH,1t additional dependent parent allowance 供养父母额外免税额
=YtK@+| i additional provision 额外拨款
a(h@4 x additional stamp duty 附加印花税
':utU1dL additional tax 补加税罚款;补加税款
UA#=K+2 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`eGp.[ffT adjudged bankrupt 被裁定破产
d Z+7S`{ adjudicated bankrupt 裁定破产人
NVDIuh adjudication fee 裁定费;评定印花税额手续费;评估契据费
"k),;1 adjudication of bankruptcy 裁定破产;宣告破产
j}8^gz] adjudication of insolvency 裁定无力偿还债务
}Fu2%L> adjusted actual 经调整的实数;调整后的实数
g7eI;Tpv adjusted current assets 经调整的流动资产;调整后的流动资产
QEmktc1 7 adjusted figure 经调整的数字;调整后的数额
3@<m/% adjusted liabilities 经调整的负债;调整后的负债
TETfRnm adjusted loss 经调整的亏损;调整后的亏损
z3w;W{2Q;V adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
;]rj Kc= adjusted profit 经调整的利润;调整后的利润
c|4_nT
2 adjusted surplus 经调整的盈余额;调整后的盈余额
Q0xQxz adjusted value 经调整的价值;调整后的价值
Z(J
1A x adjustment 调整;修订;理算〔保险〕
c{T)31ldW adjustment centre 调剂中心
F-$NoEL adjustment lag 调整过程的时间差距;调整时差
48!F!v,j)x adjustment mechanism 调整机制
!'>#!S~h3 adjustment of loss 亏损调整
gUp9yV adjustment process 调整过程;调整程序
9 I&[6} adjustment range 调整幅度
wOH 3[SKo administered exchange rate 受管制汇率
*LvdrPxU= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UG6\OgkL+ administration expenses 行政费用
9s*UJIL administration fee 手续费;行政费
I."s&]FZ administration in bankruptcy 破产管理
#EH\Q% administration order 遗产管理令
TI8EW administrator 管理人;遗产管理人
m^^#3*qa administrator of the estate 遗产管理人
![Vrbe P admission of debt 债项承认书
2J`LZS admission of proof 接纳债权证明
[c99m:*+ advance 放贷款项;垫付款项;预支款项;预付款项
sr:hRQ27 advance account 暂支帐目;预付款帐户
rj<-sfs advance compensation 预付补偿金
>waA\C} advance from shareholder 股东垫款
_G)x\K]N advance pending reimbursement 预支以待日后付还
?1X7jn`,+ advanced economy 先进经济体系
Wx8;+!2Q/ advancement 预付;预付财产
BJsN~`=r advances warrant 垫款令
7[}WvfN8# advancing 贷出
zaE!=-U adverse balance 逆差
*mN8Qd adverse exchange 逆汇
a$LoQ<f_ advertisement addressed to shareholders 在报章刊登的致股东通告
TQ5kT?/{ advice for collection 托收通知书
5%DHF-W) advice of drawing 提款通知书;汇票通知书
8JO(P0aT advice of payment 付款通知
wJ7Fnj>u% Advisory Committee [Securities and Futures Commission]
ASNo6dP7 谘询委员会〔证券及期货事务监察委员会〕
73!])!SVI Advisory Committee on Diversification 经济多元化谘询委员会
<*p affidavit 誓章;遗产申报誓章
H#bu3*' affidavit of no receipt 述明无收款的誓章
FWS!b!#,N affiliate 联号;联营公司;附属公司
BkDq9> affiliated company 附属公司;联号;联营公司
RLDu5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t1aKq)? affordability 负担能力
ay=f1<a African Development Bank [AfDB] 非洲开发银行
HA0yX?f] after-acquired property 事后取得的财产
h:vI:V[/X after-hours dealing 市后交易
hllb\Y)XL after-tax profit 税后盈利;税后利润;税后溢利
D,s[{RW+q agency agreement 代理协议
B{1yMJA agency expenses 代理机构的开支
"VAbUs agency fee 代理费
UD5f+,_; Agency Law 《代理法》
6V1
Z(K agent 代理人;承销人
}oii|=,#^ agent of company 公司代理人
1oG'm agent's fee 代理人费;经纪费
*(VwD)* aggregate 总计;总数;总体数字
V_)465g aggregate amount 总款额;总额
e#?rK=C?9 aggregate assets and liabilities 总体资产与负债
X-%91z:o58 aggregate at constant price 按固定价格计算的总体数字
X|60W aggregate demand 总需求
<|:$_&( aggregate gross position 总持仓量
\(1WLP$2U aggregate limit 总限额
cty aggregate of salaries tax 合计薪俸税
dwm>!h aggregate performance 总体表现;总体业绩
x2g=%K= aggregate supply 总体供应
NbUibxJ aggregate surplus 总盈余
*0 ;| aggregate total 整体总额
kwFo*1
{ aggregate value 总值;合计价值
j,N,WtE aggregated basis 合计基准
I4zm{ 1g aggregated net chargeable income 合计应课税入息实额
zM'2opiUY aggregation 合并计算;合计;总和
gac/%_-HH7 aggregation of incomes of husband and wife 夫妇入息合并计算
0-U%R)Q aggregation of property 财产的总和
J5\2`U_FZ agio 差价;贴水
FsfP^a 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》
zZ])G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
46c0;E\9 《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》
?qtL*; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BCr*GtR)W 《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》
vn96o]n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E~,Wpl} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]@sLX ek agreement for a settlement 授产协议
x4@IK|CE agreement for assignment 转让协议
SvD:UG agreement for sale 售卖协议;买卖协议
)"^ )Nk agreement for sale and purchase 买卖协议
5%R$7>`Z agreement for the payment of interest 支付利息协议
*&W1|Qkg_ agreement for the repayment of money 还款协议
BctU`. agreement of reinsurance 再保险协议
y Xi$w.gr Agricultural Bank of China 中国农业银行
6 ;}FZ air passenger departure tax 飞机乘客离境税
5U(ry6fI= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A#w*r-P airport tax 机场税
O,7*dniH alcohol duty 酒精税
H=_k|#/ alienation 让与;让渡;转让
Bj\ oo+L/ alimony 生活费;赡养费
IN!IjInaT@ All Ordinaries Index [AOI] 所有普通股指数
Je~<2EsQ all risks 全险;综合险
%XZdz=B All Sales Record for Stock Market 《股票市场成交报告》
0I>[rxal Allied Capital Resources Limited 新联财务有限公司
P vS\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
qg8T}y> allocation letter 拨款信件
6XGqZ!2 allocation of fund 分配款项;预留款项
h)yAge allocation of profit 利润分配;溢利分配
ww~gmz allocation warrant 拨款令
}Ym~[S*x allotment 分配;配股
BoPJ;6?>} allotment notice 股份配售通知;配股通知
mRY~)<!4& allotment of shares 股份分配
n)>nfnh allowable 可获宽免;免税的
+~M`rR* allowable business loss 可扣除的营业亏损
5> =Ia@I
allowable expenses 可扣税的支出
ZDl(q~4?z allowance 免税额;津贴;备抵;准备金
>)iCKx allowance for debts 债项的免税额
|", / allowance for depreciation by wear and tear 耗损折旧免税额
v
iM6q<Ht allowance for funeral expenses 殡殓费的免税额
Z_?r5M; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
GvD{ I; allowance for repairs and outgoings 修葺及支出方面的免税额
1;y?!;FD allowance to debtor 给债务人的津贴
tje alteration of capital 资本更改
A(qy>x-BI alternate trustee 候补受托人
e/ V8lo amalgamation 合并
\g\, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8@4)p.{5I ambit of charges 征税范围;收费范围
*'ex>4^ amended valuation 经修订的估值
#5W-*?H American Commodities Exchange 美国商品交易所
ik|iAWy American Express Bank Limited 美国运通银行
z8n]6FDiE American Stock Exchange 美国证券交易所
=Ev*Q[ amortization 摊销
P/hIJV[ amount due from banks 存放银行同业的款项
\BxE0GGky amount due from banks abroad 存放海外银行同业的款项
v8o{3wJ amount due from holding companies 控股公司欠款
%NfbgJcL_ amount due from local banks 存放本港银行同业的款项
swT/
tesj amount due to banks 银行同业的存款
C<\O;-nHH amount due to banks abroad 海外银行同业的存款
0%<x>O amount due to holding companies 控股公司存款
]!04L}hy|P amount due to local banks 本港银行同业的存款
i.*Utm`1"e amount due to outport banks 外埠银行同业的存款
qUF}rlS=r amount for note issue 发行纸币的款额
GOhGSV# amount of bond 担保契据的款额
NhA_dskvo amount of consideration 代价款额
?W4IAbT\G amount of contribution 供款数额
[#6Eax,j amount of indebtedness 负债款额
Ym"Nj amount of principal of the loan 贷款本金额
X'h
J&-[P amount of rates chargeable 应征差饷数额
w>$2 amount of share capital 股本额
@-Js)zcl q amount of sums assured 承保款额
YDr/Cw>J amount of variation 变动幅度
)6:nJ"j# amount of vote 拨款数额
`l8^n0- amount payable 应付款额
eZ~ZWb, % amount receivable 应收款额
;.P9t`* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5n'C6q " analysis 分析
%rZJ#p[e)= ancillary risk 附属风险
6P KH% annual account 周年帐目;周年帐目报表;年度决算;年结
Lz'05j3! annual accounting date 年结日期
-I#1xJU annual allowance 每年免税额;年积金;年度津贴;年津
Q+UqLass annual balance 年度余额
lnoK.Vk9, annual disposable income 每年可动用收入
Ju"*>66 annual estimates 周年预算
J_^Ml)@iy annual fee 年费
e$+?l~ annual general meeting 周年大会
O0i[GCtP5 annual growth rate 年增率;每年增长率
gLef6q{} annual long-term supplement 长期个案每年补助金
{ f@k2^ annual pensionable emolument 可供计算退休金的年薪
s'/ g:aJ annual report 年报
jP9)utEm6 Annual Report on the Consumer Price Index 《消费物价指数年报》
[EETx- annual return 周年报表;周年申报表;每年报税表格
A12 #v, Annual Return Rules 《周年报表规则》
Pe_iA_ annual review of consumer prices 每年消费物价回顾
A<zSh}eh6 annual roll-forward basis 逐年延展方式
=c, m)\u/8 annual salary 年薪
|tU4(hC annual statement 年度报表;年度决算表
J`8bh~7 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
vpGeG annuitant 年金受益人
w1+xlM,,9 annuity 年金
r-$SF5uv annuity contract 年金合约
|?Z;tAF! annuity on human life 人寿年金
`|i[*+WC antecedent debt 先前的债项
GX+o A] ante-dated cheque 倒填日期支票
D|[~Py anticipated expenditure 预期开支
KC-q] anticipated net profit 预期纯利
*VFUC: anticipated revenue 预期收入
P+Ta|- anti-inflation measure 反通货膨胀措施
(Wu_RXfCw_ anti-inflationary stance 反通货膨胀立场
Q!<b"8V] apparent deficit 表面赤字
=gb.%a{R apparent financial solvency 表面偿债能力
M"eiKX apparent partner 表面合伙人
C1@6r%YD application for personal assessment 个人入息课税申请书
<-:gaA`KM application of fund 资金应用
|3?q L application to release as liquidator and to destruct the books of accounts and documents
a0oM KGW: 申请免除清盘人职务及毁灭帐簿与文件
'K=n}}&: appointed actuary 委任精算师
(bk~,n_ appointed auditor 委任核数师;委任审计师
9oL/oL-J/ appointed trustee 委任的受托人
H"H&uA9" appointer 委任人
6jiz$x apportioned pro rata 按比例分摊
jMvWS71 apportionment 分配;分摊
B|-E3v:f4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IZV D.1 apportionment formula 分摊方程式
.OHjn| apportionment of estate duty 遗产税的分摊
{VPF2JFB[ appraisal 估价;评估
Gmi w(T appreciable growth 可观增长
-$#' appreciable impact 显着影响
mRT`'fxK appreciable increase 可观增长
R30{/KK appreciation 增值;升值
m
4VhR_ appreciation against other currencies 相对其他货币升值
(q!tI*} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
AK/_^?zA s appreciation tax 增值税
xA-O?s"CY appropriation 拨款;拨用;拨付
RSLMO8 appropriation account 拨款帐目
Jp<Y2- Appropriation Bill 拨款法案
TixXA:Mf appropriation-in-aid system 补助拨款办法
BK>uJv-qU approved assets 核准资产
.r/6BDE" approved basket stock 认可一篮子证券
zice0({iJ approved budget 核准预算
fD#VI approved charitable donation 认可慈善捐款
C~.7m-YW approved charitable institution 认可慈善机构
W[]N.d7G approved currency 核准货币;认可货币
5sD\4 g)HK approved estimates 核准预算
_N 5$>2 approved estimates of expenditure 核准开支预算
C%8jWc approved overseas insurer 核准海外保险人
?\C7.of approved overseas trust company 核准海外信托公司
dHnR)[?e approved pooled investment fund 核准汇集投资基金
C< GS._V& approved provident fund scheme 认可公积金计划
lZ5 lmsCU approved provision 核准拨款
d`U{-?N> approved redeemable share 核准可赎回股份
7dXR/i \ approved regional stock 认可地区性证券
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{n approved retirement scheme 认可退休金计划
?3wEO>u approved subordinated loan 核准附属贷款
V/Q~NXN arbitrage 套戥;套汇;套利
\lVxlc0{? arbitrageur 套戥者;套汇者
`b^eRnpR arbitrary amount 临时款项
OchIEF"N arrangement 措施;安排;协定
72qbxPY13h arrears 欠款
f>Mg.9gJ( arrears of pay 欠付薪酬
t0*JinKI arrears of revenue 逾期未收税款;逾期未收的帐项
yp=(wcJ articles of association 组织章程;组织细则;组织章程细则
D&f(h][hH? Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
}4PIpDL ascertainment of profit 确定利润
,4hQ#x "Asia Clear" “亚洲结算系统”
3"HpM\A{A= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Ng=q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>z*2Og#1 Asian Development Fund [ADF] 亚洲发展基金
rULrGoM Asian dollar bond 亚洲美元债券
kDM\IyM<\ Asian dollar market 亚洲美元市场
v7+f@Z:N* Asian dollar rate 亚洲美元利率
`2S G{5o; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xyK_1n@b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Re3vW re asked price 沽盘;喊价;索价;卖方报价
1/>#L6VAZ assessable income 应评税入息
'"{ IV assessable loss 应评税亏损
_C3l2v'I$ assessable profit 应评税利润
P>/n!1c assessable value 应评税值
>E&mNp assessed profit 估定利润
A+Nf]([ assessed value 经评估价值
U$j*{`$4 assessment 评税;评定;估价;评税单
W8:?y*6 assessment number 评税编号;估价编号
iq> PN:mr assessment of additional tax 补加税评税
?:(BkY,K5 assessment of performance 业绩评估;实绩评价
PSX-b)wb Assessor 评税主任
t&+f:)n asset price bubbles 资产价格泡沫
"oX@Z^ asset-backed securities 具资产保证的证券
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lh3.\| assets accretion 资产增值
5UE5;yo assets and liabilities 资产与负债
#M;Cw}pW assets betterment statement 资产递增表;资产改进表
0GW(?7ZC assets lending 实物放款;有抵押贷款
@GzEhv assets of the company passing on the death 死者去世时转移的公司资产
R=jIVw' assets pledged as security for liabilities 用作负债抵押的资产
" >QNiR! assets portfolio 资产投资组合
yDBS :
\ assets price 资产价格
#<20vdc assets quality 资产质素
yk1syN_ assets realization 资产变现
U$R+&@; assets refinancing arrangement 资产再集资安排
[,s{ /OM assets securitization 资产证券化
lg_X|yhL assets situated outside Hong Kong 在香港以外地方的资产
@#q>(Ox% assets stripping 削减资产;拆卖资产
|A".Mo_5 assets value 资产值
IP'gN-#i assignee 承让人
Wpo:'?!(M^ assignment 转让;转让书;转让契
P!qU8AJkt assignment of interest 权益转让
<^?64 assignment of letters patent and trade mark 专利证书及商标转让
rWKc,A[ assignment of property 物业转让;物业转让书
Zi47)8 assignment right 转让权
|7Z7_YWs assignor 转让人
(J(JB}[X, associate 有联系的人;有关连人士;相联者;合伙人;联系人
f(Q-W6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
KD9Y associate member 附属会员
~C6Qp`VF associated body corporate 相联法人团体
]K'iCYY associated company 相联公司;联属公司
6 <JiHVP7 associated corporation 相联法团
*i#m5f} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\M>}-j`v 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
o:u *E Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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HOLz"! association of underwriters 承保人组织
H~1&hF"d assumption of control 接管
0\f3L a assurance 担保;保险;转易;转易书
r'7>J:cy= assurance of interest 权益的转易
#Jt9U1WbF at 19XX price 按一九XX年价格计算
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g*_ at a discount 按赔价计算;按贴水价格计算;打折扣
5tMp@$F\{[ at a premium 按溢价计算;按升水价格计算
vy?Zz<c; at call 通知付款;按通知
vzVXRX at constant market price 按固定市价计算
$ qk2! at constant price 按固定价格计算
@l~zn%!X at cost 按成本计算
zoYw[YP 9 at current market price 按当时市价计算;按现时市价计算
sqw^Hwy=!2 at current price 按当时价格计算;按现时价格计算
5\Sm^t|Tx at factor cost 按要素成本计算;按生产要素成本计算
Iuk!A?XV at money-of-the-day price 按付款当日价格计算
'&{`^l/MH at or better 按指定或较佳价位〔买卖指令〕
|T: 'G at par 按面值计算;平价
e1ru#'z at sight 见票即付
..RCR_DIp at the close 按收市盘
1Wzm51RU at the opening 按开市盘
.JIn( attestation 见证;见证条款
ZW\}4q;[A at-the-money option 平价期权
.^BL7 attorney 受权人;受托代表人
W$=MuF7R attornment 新拥有人承认书
C<Q;3w`#1j attributable profit 可归属利润
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FY 3D| attributable share value 可归属股份价值
m'&^\7;D Auckland Stock Exchange 奥克兰证券交易所
{?c`0C auction 拍卖
FZTBvdUYp auctioneer 拍卖商
*I7$\0Q audit 审计;核数
dx{ZG'@aH Audit Commission 审计署
HY[eo/nM1d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S<"T:Y& 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〕
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d5 audit review 帐目审查
KTX;x2r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NLZTIZCK audited account 审计帐目;经审计的帐目
uXPvl5(Y? audited annual account 经审计的周年帐目
kWs"v6B audited balance sheet 经审计的资产负债表
).HYW _Yih auditor 核数师;核数主任;审计师
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^h auditor's certificate 核数师证明书;审计师证明书
T\\Q!pY auditor's report 核数师报告;审计师报告
r:u, Aussie bond 澳元债券
tkrRdCq austerity budget 紧缩预算
'(M8D5?N- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/ 0Z_$Q&e Australia All Ordinaries Index 澳洲所有普通股票指数
|Rk$u Australian Dollar [AUD] 澳元
5nL,sFd Australian Options Market 澳大利亚期权市场
z.itVQs$I Australian Securities Commission 澳洲证券事务监察委员会
X2PQL"` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
86(8p_&zC Australian Stock Exchange 澳大利亚证券交易所
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Jk Austrian Schilling [ATS] 奥地利先令
_+z5~6> authentication 认证;鉴证
3(|8gWQ authority to purchase 委托购买证;委购书
03aa>IO authorization 认可;核准;授权;授权书
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z_9yT authorization by direction 指示授权
O+U9 p authorization by instruction 指令授权
%j9'HtjEa authorization by warrant 令状授权
<a_Q1 l authorization of unit trust 单位信托的认可
Bd8,~8 authorized agent 指定代理人
oW]~\vp^0 authorized capital 法定资本
^3*k6h[( authorized clerk 出市员
%G!BbXlz authorized dealer 认可交易商
/lBx}o' authorized financial institution 认可财务机构
lqPzDdC^> authorized fund 认可基金
B=K&+ authorized fund house 获授权的基金公司;认可基金公司
-DgJkyt+< authorized institution 认可机构
ZsjDe {TH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}Xv2I$J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@?,iy?BSG authorized insurer 获授权保险人;获认可承保人
`8$gaA* authorized investment 特准投资项目
Z~O1$,Z authorized person 获授权人
Aa^%_5 authorized representative 获授权代表
i^LLKx7M& authorized share capital 法定股本
kI5`[\ automated quotation system 自动报价系统
Y{~[N y E Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
78't"2> 自动交易系统〔香港期货交易所有限公司〕
Ys |n9pW automatic adjustment mechanism 自动调整机制
6{/HNEI*1 automatic adjustment system 自动调整系统
=1' / ? Automatic Clearing House 自动票据交换所
C^>txui8 automatic exchange rates accumulation system 自动化汇率累集系统
f"emH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P~Cx#`#(V automatic teller machine [ATM] 自动柜员机
~4YU autopay 自动转帐
f,utA3[ available assets 可用资产
vMOI&_[\z available fiscal reserve 现存财政储备
<4!SQgL available profit 可用利润
Z["[^=EP Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
JY4sB8 average 平均;平均数;海损
H4#|f n average basic salary 平均基本薪金
;E? Z<3{ average consumer expenditure 平均消费开支;一般消费开支
]=T`8)_r) average cost 平均成本
k.b->U average cost of land production 增辟土地平均成本
DpG|Kl|d average daily turnover 平均每日成交额
Y0`=h"g average daily wage rate 平均每日工资率
\%fl`+` average expenditure pattern 平均开支模式
EMyMed_ average growth rate 平均增长率
$`L!2 average net fixed assets 固定资产平均净值
~4HS
2\ average of relatives 相对价格平均数
*z-Mr~V average price 平均价格
`/en&l average propensity to consume 平均消费倾向;一般消费倾向
Jr/|nhGl5 average propensity to save 平均储蓄倾向;一般储蓄倾向
4N&4TUIM average rate 平均率
te
e average revenue 平均收入;平均收益
a`XXz average stock 平均库存;平均存货
^,`;x average yearly rent 平均年租
tz{W69k+ avoidance of double taxation 避免双重课税
Lyjt$i W% avoidance of tax 避税