A:
&? z6f9*$ A share A股;甲类股份
U( (F< abatement of tax 减税;减扣免税额
-J(93@X9 ABN AMRO Bank N.V. 荷兰银行
/2fQM_ ,P above-the-line expenditure 线上项目支出;经常预算支出
MB!$s_~o#L above-the-line receipt 线上项目收入;经常预算收入
<,huajQs ABSA Asia Limited 南非联合亚洲有限公司
zOT(>1' absolute change 绝对数值变更
u
4$$0 ` absolute expenditure 实际开支
egh_1Wg2a absolute guideline figure 绝对准则数字
S T25RJC absolute interest 绝对权益
0k6S`e9gI absolute order of discharge 绝对破产解除令
3ox
0-+_ absolute profit margin 绝对利润幅度
jCxg)D7W absolute value 实值;绝对值
R^=[D#*]> absolutely vested interest 绝对既得权益
-eQ70BXvB absorbed cost 已吸收成本;已分摊成本
a6 epew!2 absorption 吸收;分摊;合并
gFAtIx4 absorption rate 吸收率;摊配率;分摊率
+@jX| ACB Finance Limited 亚洲商业财务有限公司
HiPd|D acceptable form of reciprocity 合理的互惠条件
'bx$}w N acceptable rate 适当利率;适当汇率
HWxwG'EEY, acceptance agreement 承兑协议
\Ss6F]K] acceptance for honour 参加承兑
i5CBLv acceptor 承兑人;接受人;受票人
5/C#*%EH' acceptor for honour 参加承兑人
oa:30@HSb accident insurance 意外保险
?)mM]2%% Accident Insurance Association of Hong Kong 香港意外保险公会
?n9?`8a# accident insurance scheme 意外保险计划
K-,8~8[ accident year basis 意外年度基准
IHStN,QD accommodation 通融;贷款
\8iWcqJktN accommodation bill 通融票据;空头票据
q&0I7OV accommodation party 汇票代发人
<L>$Y#wU account balance 帐户余额;帐户结余
L_QJS2 account book 帐簿
Av"^uevfs account collected in advance 预收款项
EjFK zx account current book 往来帐簿
Bv(c`JE~; account of after-acquired property 事后取得的财产报告
>Qold7
M account of defaulter 拖欠帐目
"?(N account payable 应付帐款
:vRUb>z account payee only [A/C payee only] 只可转帐;存入收款人帐户
8"KaW2/% account receivable 应收帐款
).uR@j account receivable report 应收帐款报表
ZhYOz account statement 结单;帐单;会计财务报表
yVl?gGgh account title 帐户名称;会计科目
;.|).y1/` accountant's report 会计师报告
Gk2R:\/Y Accountant's Report Rules 会计师报告规则
_NkbB"+L accounting and auditing procedure 会计与审计程序;会计与核数程序
\A=:6R%Qb Accounting Arrangements 《会计安排》
'
Y cVFi accounting basis 会计基础
#25%17 accounting by Official Receiver 破产管理署署长呈交的帐目
$G.ws Accounting Circular 《会计通告》
9Netnzv% accounting class 会计类别
2}8xY:|@(U accounting date 记帐日期;会计结算日期
.7v
.DR> accounting for money 款项核算
PA<<{\dp Accounting Officer 会计主任
zpM%L:S accounting period 会计报告期;会计期
_7Rp.)[& accounting policy 会计政策;会计方针
t182&gpd` accounting practice 会计惯例
C3z#A3&J accounting principle 会计准则
zcE[wM accounting record 会计记录
w;4FN'
accounting report 会计报告
\'.#of Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e9@7GaL`"S Accounting Society of China 中国会计学会
8nQjD<- accounting statement 会计报表
0VBbSn}Z< accounting system 会计制度;会计系统
3gNVnmZG accounting transaction 会计事项;帐务交易
,+hH|$ accounting treatment 会计处理
K3On8 accounting year 会计年度
"*N=aHsj accretion 增值;添加
Y1Sfhs) accrual 应计项目;应累算数目
T~JE.Y3B3 accrual basis 应计制;权责发生制
1@vlbgLr@ accrual basis accounting 应计制会计;权责发生制会计
/`vn/X^?^ accrue 应累算;应计
NB[(O# accrued benefit 应累算利益
L-QzC<[F/ accrued charges 应计费用
;!H|0sv accrued cumulative preference share dividend 应累算的累积优先股股息
6im!v<1Qx accrued expenses 应累算费用
~T'Ri= accrued interest payable 应付利息;应计未付利息
^oT!%"\ accrued interest receivable 应收利息;应计未收利息
C)8>_PY[M accrued right 累算权益
[6{o13mCWE accruing profit 应累算的利润
r~U/t~V=D accumulated fiscal reserve 累积财政储备
Mz#<Vm4 accumulated profit 累积利润;滚存溢利
+8~C&K: accumulated reserve 累积储备
4 g}'/ accumulation of surplus income 累积收益盈余
dyNKok# acquired assets 既得资产
qmWn$,ax acquisition 收购;购置;取得
NQ"`F,T acquisition cost 购置成本
sfwlv^ acquisition expenses 购置费用
#CY Dh8X<i acquisition of 100% interest 收购全部股权
Ihn+_Hu acquisition of control 取得控制权
Ln
C5" acquisition of fixed assets 购置固定资产
5y%-K=d acquisition of shell “买壳”
Hd9vS"TN] acquisition price 收购价
[9>h! khs act of God 天灾
Od5I:p]N acting partner 执事合伙人
-T+7u active market 买卖活跃的市场;交投畅旺的市场;旺市
kjVJ!R\ active partner 积极参与的合伙人
=%+O.
active trading 交投活跃
()+PP}:$A actual circulation 实际流通
'g7eN@Wh.z actual cost 实际成本
1?j['~aE actual expenditure 实际开支;实际支出
!Ey= actual income 实际入息;实际收入;实际收益
^qP}/H[QT actual market 现货市场
32KL~32Y actual price 现货价;实际价格
UoSzxL actual profit 实际利润
c>3AR17+5 actual quotation 实盘;实际价位;实际报价
F#^<t$5t actual year basis 按实际年度计算
1YxG<K] actuals 实货
*sbZ{{]e actuarial investigation 精算调查
wSwDhOX= actuarial principle 精算原则
YN >k5\M_v actuarial report 精算师报告
@f z!]/ Actuarial Society of Hong Kong 香港精算学会
qPI1\!z6 actuarial valuation 精算师估值
{Z^ G]@ actuary 精算师
[;n/|/m, ad referendum agreement 暂定协议;有待覆核的协定
r(Vz( ad valorem duty 从价税;按值征税
(yB)rBh>n ad valorem duty system 从价税制
xG|T_|? ad valorem fee 从价费
_I1:|y ad valorem tariff 从价关税
A;\1`_i0 additional allowance 额外免税额
quGvq"Y> additional amount for unexpired risk 未过期风险的额外款额
4'
MmT' additional assessable profit 补加应评税利润
-xk.wWpV additional assessment 补加评税
|1[3RnGS additional commitment 额外承担
CW)JS3}W" additional commitment vote 额外承担拨款
?!Bf# "TY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6+s10? additional dependent parent allowance 供养父母额外免税额
]:X# w0UR additional provision 额外拨款
5y`n8. (? additional stamp duty 附加印花税
iE8 additional tax 补加税罚款;补加税款
znxP.=GB Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
]dj
W^C]94 adjudged bankrupt 被裁定破产
{BS}9jZx adjudicated bankrupt 裁定破产人
!/;/ X\d adjudication fee 裁定费;评定印花税额手续费;评估契据费
&?)?
w-$p adjudication of bankruptcy 裁定破产;宣告破产
Z|k>)pv@ adjudication of insolvency 裁定无力偿还债务
t5"g 9`A L adjusted actual 经调整的实数;调整后的实数
O"6
(k{` adjusted current assets 经调整的流动资产;调整后的流动资产
i3[%]_eP. adjusted figure 经调整的数字;调整后的数额
lNwqWOWy adjusted liabilities 经调整的负债;调整后的负债
tW)KpX adjusted loss 经调整的亏损;调整后的亏损
yur5"$n 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
:U!@ adjusted profit 经调整的利润;调整后的利润
$2gX!) adjusted surplus 经调整的盈余额;调整后的盈余额
Q2(K+!Oe adjusted value 经调整的价值;调整后的价值
^/V>^9CZ adjustment 调整;修订;理算〔保险〕
6#SUfK; adjustment centre 调剂中心
E@(nKe&6T_ adjustment lag 调整过程的时间差距;调整时差
q<Sb>M/\, adjustment mechanism 调整机制
NZW)$c' adjustment of loss 亏损调整
.%x%b6EI adjustment process 调整过程;调整程序
CNkI9>L=W` adjustment range 调整幅度
(<ZpT%2 administered exchange rate 受管制汇率
KyQd6 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4J9VdEKk administration expenses 行政费用
Q%*987i administration fee 手续费;行政费
d(X/N2~g administration in bankruptcy 破产管理
#PJHwvr administration order 遗产管理令
"z6xS; administrator 管理人;遗产管理人
E'ay
@YAp administrator of the estate 遗产管理人
;ifPqLkO admission of debt 债项承认书
%UXmWXF4$ admission of proof 接纳债权证明
C^^AN~ZD advance 放贷款项;垫付款项;预支款项;预付款项
TEN~3 Ef# advance account 暂支帐目;预付款帐户
}gR!]Cs)^ advance compensation 预付补偿金
LjEG1$F> advance from shareholder 股东垫款
, R;k>'. advance pending reimbursement 预支以待日后付还
FOS5?%J advanced economy 先进经济体系
=lOdg3#\a advancement 预付;预付财产
qe3d,! advances warrant 垫款令
ALY3en9, advancing 贷出
4A{6)<e adverse balance 逆差
mNk@WY_F adverse exchange 逆汇
# X`t~Y' advertisement addressed to shareholders 在报章刊登的致股东通告
$3'xb/3| advice for collection 托收通知书
JV`"kk/ advice of drawing 提款通知书;汇票通知书
V<&^zIJUR advice of payment 付款通知
h; "pAE Advisory Committee [Securities and Futures Commission]
F+ Dke>j 谘询委员会〔证券及期货事务监察委员会〕
"PePiW(i+ Advisory Committee on Diversification 经济多元化谘询委员会
&rbkw<=j affidavit 誓章;遗产申报誓章
%5yP^BL0 affidavit of no receipt 述明无收款的誓章
;ZtN9l affiliate 联号;联营公司;附属公司
fG_<HJS(~ affiliated company 附属公司;联号;联营公司
? l>Ra0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D_)N!,i affordability 负担能力
!(8)'<t9 African Development Bank [AfDB] 非洲开发银行
IDK~
(t after-acquired property 事后取得的财产
Xf%vfAf after-hours dealing 市后交易
$No^\.mV after-tax profit 税后盈利;税后利润;税后溢利
_fM=J+ agency agreement 代理协议
f>zd,|)At agency expenses 代理机构的开支
UY}EW`$#m agency fee 代理费
\TS.9 >\ Agency Law 《代理法》
/)*si agent 代理人;承销人
!~_6S*~ agent of company 公司代理人
HrS-o= agent's fee 代理人费;经纪费
JH+uBZh6 aggregate 总计;总数;总体数字
j^)=<+Q;= aggregate amount 总款额;总额
*bl|[(pP aggregate assets and liabilities 总体资产与负债
u/.# zn@9h aggregate at constant price 按固定价格计算的总体数字
+k{l]-)1 aggregate demand 总需求
Q79WGW aggregate gross position 总持仓量
"UUoT aggregate limit 总限额
+|6E~#zklY aggregate of salaries tax 合计薪俸税
}Dx5W9Ri" aggregate performance 总体表现;总体业绩
@QfbIP9 aggregate supply 总体供应
#9rCF 3P aggregate surplus 总盈余
u$rSM0CJ aggregate total 整体总额
+#Ga}eCM aggregate value 总值;合计价值
>uP1k.z'I aggregated basis 合计基准
ufB9\yl{~ aggregated net chargeable income 合计应课税入息实额
cMoBYk aggregation 合并计算;合计;总和
W_bA.zT{ aggregation of incomes of husband and wife 夫妇入息合并计算
XES$V15 aggregation of property 财产的总和
2=
)V"lR\ agio 差价;贴水
J 7HOSFwXn 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》
hH]oJ}H \ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v`\ CzT 《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》
Mt*eC)~Yx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
CuFlI?~8 z 《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》
_5/3RN
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,Yu2K` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(gEz<}Av. agreement for a settlement 授产协议
,8)aKy agreement for assignment 转让协议
zEk/#& agreement for sale 售卖协议;买卖协议
7?]wAH89 agreement for sale and purchase 买卖协议
1B`JvNtd agreement for the payment of interest 支付利息协议
S;}/ql y agreement for the repayment of money 还款协议
BmFtRbR agreement of reinsurance 再保险协议
{`+:!X Agricultural Bank of China 中国农业银行
jL*s(Yq air passenger departure tax 飞机乘客离境税
gg&Dej2{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7e:7RAX airport tax 机场税
IXU~&5&J alcohol duty 酒精税
}+fBJ$ alienation 让与;让渡;转让
Q94p*]W" alimony 生活费;赡养费
ow7*HN* All Ordinaries Index [AOI] 所有普通股指数
|]'gd)%S\ all risks 全险;综合险
H><!
C All Sales Record for Stock Market 《股票市场成交报告》
5|g#>sx>`q Allied Capital Resources Limited 新联财务有限公司
hY/i)T{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g+QNIM> allocation letter 拨款信件
3A'9=h,lVK allocation of fund 分配款项;预留款项
|k<5yj4? allocation of profit 利润分配;溢利分配
(AT)w/ allocation warrant 拨款令
kPYQcOK8 allotment 分配;配股
97n,^t2F\ allotment notice 股份配售通知;配股通知
<ahcE1h allotment of shares 股份分配
ZW ZKy JQ allowable 可获宽免;免税的
qz
}PTx allowable business loss 可扣除的营业亏损
A&C?|M?M allowable expenses 可扣税的支出
q)!G5j3 allowance 免税额;津贴;备抵;准备金
q]DE\*@ allowance for debts 债项的免税额
F>ps&h allowance for depreciation by wear and tear 耗损折旧免税额
Qy\Koo allowance for funeral expenses 殡殓费的免税额
e^h4cC\^ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
) %bY2
pk allowance for repairs and outgoings 修葺及支出方面的免税额
6BObV/S Jg allowance to debtor 给债务人的津贴
l-q.VY2 alteration of capital 资本更改
/jN&VpDG alternate trustee 候补受托人
ka<rlh<h amalgamation 合并
}qN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t Z]b0T(e ambit of charges 征税范围;收费范围
e$4l[&kH_ amended valuation 经修订的估值
g.x]x#BC American Commodities Exchange 美国商品交易所
eXCH*vZY American Express Bank Limited 美国运通银行
bdyIt)tK+ American Stock Exchange 美国证券交易所
K~14; amortization 摊销
V3[>^ZCA amount due from banks 存放银行同业的款项
x<>In"QV amount due from banks abroad 存放海外银行同业的款项
q&@q/9kz amount due from holding companies 控股公司欠款
e[%g'}D:- amount due from local banks 存放本港银行同业的款项
Ew2ksZ>B]& amount due to banks 银行同业的存款
K~
VUD( amount due to banks abroad 海外银行同业的存款
_j?/O)M
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AUwIF/>F(] amount due to local banks 本港银行同业的存款
fHacVjJ amount due to outport banks 外埠银行同业的存款
$jN,]N~ amount for note issue 发行纸币的款额
t**o<p#)f amount of bond 担保契据的款额
9 [wR/8Xm amount of consideration 代价款额
A{ Ejk| amount of contribution 供款数额
NplkhgSj amount of indebtedness 负债款额
jHpFl4VPz amount of principal of the loan 贷款本金额
*h2)$^P% amount of rates chargeable 应征差饷数额
#6za
amount of share capital 股本额
^vr`t9EE amount of sums assured 承保款额
k1_3\JO"6 amount of variation 变动幅度
#3((f[ amount of vote 拨款数额
YojYb]y+j amount payable 应付款额
nX-%qc" amount receivable 应收款额
B#K2?Et!t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<m+$@:cO analysis 分析
psAdYEGk! ancillary risk 附属风险
:a
y-2 annual account 周年帐目;周年帐目报表;年度决算;年结
^?gs<-)B annual accounting date 年结日期
j~`rc2n% annual allowance 每年免税额;年积金;年度津贴;年津
=@go;," annual balance 年度余额
;T?4=15c annual disposable income 每年可动用收入
I~NQt^sg annual estimates 周年预算
p Yaq1_<+ annual fee 年费
YJ~3eZQ annual general meeting 周年大会
qJLtqv annual growth rate 年增率;每年增长率
5Y(f7,JX annual long-term supplement 长期个案每年补助金
9 e0Oj3!B annual pensionable emolument 可供计算退休金的年薪
}|4dEao\ annual report 年报
AV^Sla7|_ Annual Report on the Consumer Price Index 《消费物价指数年报》
^n8r mh_% annual return 周年报表;周年申报表;每年报税表格
zIgD R Annual Return Rules 《周年报表规则》
J(%kcueb
annual review of consumer prices 每年消费物价回顾
|T^c(RpOE annual roll-forward basis 逐年延展方式
*8j2iu-| annual salary 年薪
%SD=3UK6 annual statement 年度报表;年度决算表
l/@t>% Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
U#1,]a\ annuitant 年金受益人
06~HVv annuity 年金
4O'X+dv^I annuity contract 年金合约
u7kw/_f annuity on human life 人寿年金
psZ #^@>mJ antecedent debt 先前的债项
tQrkRg(E: ante-dated cheque 倒填日期支票
xbhU:,o anticipated expenditure 预期开支
m@^!?/as anticipated net profit 预期纯利
VJ$UpqVm anticipated revenue 预期收入
7cMSJM(]G anti-inflation measure 反通货膨胀措施
PK|"+I0 anti-inflationary stance 反通货膨胀立场
Ae 3:" apparent deficit 表面赤字
-A17tC20J1 apparent financial solvency 表面偿债能力
\t
04- apparent partner 表面合伙人
fS(IN~ application for personal assessment 个人入息课税申请书
Ye) F{WqZ# application of fund 资金应用
B&RgUIrFoY application to release as liquidator and to destruct the books of accounts and documents
"=9kX`(1 y 申请免除清盘人职务及毁灭帐簿与文件
tN:PWj5 appointed actuary 委任精算师
q(I`g;MF appointed auditor 委任核数师;委任审计师
V+2C!)f( appointed trustee 委任的受托人
9`p|>d!. appointer 委任人
dSm; e_s apportioned pro rata 按比例分摊
$C8nPl' 7 apportionment 分配;分摊
Wa+q[E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'vUx4s apportionment formula 分摊方程式
^z\*;
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6!^&]4 appraisal 估价;评估
smN|r appreciable growth 可观增长
#DFfySH)A appreciable impact 显着影响
m'P,:S)= appreciable increase 可观增长
`@07n]KB appreciation 增值;升值
o7;#B)jWS appreciation against other currencies 相对其他货币升值
#0;ULZ99aH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yxz"9PE/P appreciation tax 增值税
dCkk5&2n appropriation 拨款;拨用;拨付
PhOtSml0 appropriation account 拨款帐目
y,QJy=? Appropriation Bill 拨款法案
0xQ="aXE appropriation-in-aid system 补助拨款办法
t\%gP@? approved assets 核准资产
d~U}IMj approved basket stock 认可一篮子证券
x[5uz)) approved budget 核准预算
yq2pg8% approved charitable donation 认可慈善捐款
I>( \B| \6 approved charitable institution 认可慈善机构
vMB`TpZ approved currency 核准货币;认可货币
6@[7 approved estimates 核准预算
lboi\GP| approved estimates of expenditure 核准开支预算
BHa'`lCb approved overseas insurer 核准海外保险人
z<c%Xl\$% approved overseas trust company 核准海外信托公司
HM(S}> approved pooled investment fund 核准汇集投资基金
Gn8'h
TM approved provident fund scheme 认可公积金计划
1||\3L/ approved provision 核准拨款
mjtmN0^SR approved redeemable share 核准可赎回股份
_rU%DL? approved regional stock 认可地区性证券
kg^VzNX approved retirement scheme 认可退休金计划
qu:nV"~_ approved subordinated loan 核准附属贷款
^E^Cj;od@ arbitrage 套戥;套汇;套利
- .EH?{i arbitrageur 套戥者;套汇者
<yHa[c`L arbitrary amount 临时款项
"bC1dl< arrangement 措施;安排;协定
,=@%XMS arrears 欠款
k Z>Xl- LV arrears of pay 欠付薪酬
$|V@3`0 arrears of revenue 逾期未收税款;逾期未收的帐项
?\.aq
p1B articles of association 组织章程;组织细则;组织章程细则
qXw^y Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Ob#d;F ascertainment of profit 确定利润
uVn"'p- "Asia Clear" “亚洲结算系统”
OmR)W' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X5gI'u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j aEUz5 Asian Development Fund [ADF] 亚洲发展基金
@jxAU7! Asian dollar bond 亚洲美元债券
hvO Asian dollar market 亚洲美元市场
lEWF~L5=: Asian dollar rate 亚洲美元利率
NB|yLkoDyI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Oe/\@f0bLT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(:P-ef$]C asked price 沽盘;喊价;索价;卖方报价
Gjh8>( assessable income 应评税入息
<X b B; assessable loss 应评税亏损
mhDC1lXF assessable profit 应评税利润
XDdF7i} assessable value 应评税值
`,lry7] assessed profit 估定利润
/Q nq,`z assessed value 经评估价值
GWvw<`4 assessment 评税;评定;估价;评税单
0mMoDJRy assessment number 评税编号;估价编号
G)G
257K"~ assessment of additional tax 补加税评税
&x YO6_. assessment of performance 业绩评估;实绩评价
#NZ#G~oeO Assessor 评税主任
^.|P&f~ asset price bubbles 资产价格泡沫
"h'+!2mf asset-backed securities 具资产保证的证券
w4fz!l] assets accretion 资产增值
P<5v\\ assets and liabilities 资产与负债
+M=`3jioL assets betterment statement 资产递增表;资产改进表
<lo\7p$A assets lending 实物放款;有抵押贷款
.*Mp+Q}^ assets of the company passing on the death 死者去世时转移的公司资产
D,l&^diz assets pledged as security for liabilities 用作负债抵押的资产
lIUaGz| assets portfolio 资产投资组合
&{uj3s&C
assets price 资产价格
T{:~v+I= assets quality 资产质素
\QvoL assets realization 资产变现
l3O!{&~K assets refinancing arrangement 资产再集资安排
<1%(%KdN[ assets securitization 资产证券化
Z.l4< assets situated outside Hong Kong 在香港以外地方的资产
S<Os\/* assets stripping 削减资产;拆卖资产
Id}/(Pkq assets value 资产值
{gkzo3 assignee 承让人
EQTJ=\WFF assignment 转让;转让书;转让契
6^l|/\Y{ assignment of interest 权益转让
?-Zl(uX assignment of letters patent and trade mark 专利证书及商标转让
J^V}%N". assignment of property 物业转让;物业转让书
@$aGVEcU$ assignment right 转让权
L GdM40 assignor 转让人
9Gc4mwu associate 有联系的人;有关连人士;相联者;合伙人;联系人
~9 [O' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ht9QINo associate member 附属会员
*t%Z'IA associated body corporate 相联法人团体
[`4 associated company 相联公司;联属公司
Db`SNk= associated corporation 相联法团
dtT:,& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@y!oKF 公认会计师公会〔英国〕
Mm)yabP Association of Futures Exchange Brokers 香港期货经纪协会
!y\r.fm!A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L}a-c(G+8 association of underwriters 承保人组织
&pzf*|} assumption of control 接管
}NJKkj? assurance 担保;保险;转易;转易书
qeUT]*
w assurance of interest 权益的转易
QJ,[K_ at 19XX price 按一九XX年价格计算
5(=5GkE)> at a discount 按赔价计算;按贴水价格计算;打折扣
9,wD at a premium 按溢价计算;按升水价格计算
uo8[,' at call 通知付款;按通知
omMOA at constant market price 按固定市价计算
Cvp!(<<gK at constant price 按固定价格计算
ZccvZl ;b at cost 按成本计算
9?XQB%44 at current market price 按当时市价计算;按现时市价计算
g2;lEW at current price 按当时价格计算;按现时价格计算
;p+[R+ ) at factor cost 按要素成本计算;按生产要素成本计算
[eO^C at money-of-the-day price 按付款当日价格计算
:;hz!6! at or better 按指定或较佳价位〔买卖指令〕
7,lnfCm H at par 按面值计算;平价
lsaA
at sight 见票即付
abD@0zr at the close 按收市盘
lDSF at the opening 按开市盘
xwF mY'o attestation 见证;见证条款
0MI4"< at-the-money option 平价期权
.0Kc|b=w attorney 受权人;受托代表人
Uc;~q-??# attornment 新拥有人承认书
`FGYc attributable profit 可归属利润
{sfA$ d0 attributable share value 可归属股份价值
er8T:.Py Auckland Stock Exchange 奥克兰证券交易所
jNvDE}' auction 拍卖
w*M&@+3I auctioneer 拍卖商
%E\zR/ audit 审计;核数
X- ZZLl# Audit Commission 审计署
V,h}l" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bFIM07 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〕
9{wRqY audit review 帐目审查
Fq$r>tmV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GEK7q< audited account 审计帐目;经审计的帐目
z"97AXu audited annual account 经审计的周年帐目
n_4 r'w audited balance sheet 经审计的资产负债表
7 x'2 auditor 核数师;核数主任;审计师
uOO\!Hqq auditor's certificate 核数师证明书;审计师证明书
DL*vF>v auditor's report 核数师报告;审计师报告
apOa E7| Aussie bond 澳元债券
JC MUK<CG austerity budget 紧缩预算
V3>tW,z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'u:-~nSX) Australia All Ordinaries Index 澳洲所有普通股票指数
|A/H*J, Australian Dollar [AUD] 澳元
N;']&f Australian Options Market 澳大利亚期权市场
njc-=o Australian Securities Commission 澳洲证券事务监察委员会
RR+{uSO,t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B[k=6EU8k Australian Stock Exchange 澳大利亚证券交易所
,$} xPC Austrian Schilling [ATS] 奥地利先令
\xlG 3nz authentication 认证;鉴证
M!46^q~- authority to purchase 委托购买证;委购书
:sQ>oNnz authorization 认可;核准;授权;授权书
_U_O0@xi authorization by direction 指示授权
!Ii[`H authorization by instruction 指令授权
31~nay15 authorization by warrant 令状授权
9Pb6Z} authorization of unit trust 单位信托的认可
)q66^%;S authorized agent 指定代理人
35Yf,@VO authorized capital 法定资本
6O<UW. authorized clerk 出市员
1<Sg@ authorized dealer 认可交易商
f14^VTzP/# authorized financial institution 认可财务机构
RA!q)/+ authorized fund 认可基金
/5<= m: authorized fund house 获授权的基金公司;认可基金公司
8t3m$<7 authorized institution 认可机构
<.mH-Y5i authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9Ta0Li authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dU#-;/}o authorized insurer 获授权保险人;获认可承保人
CLTkyS)C authorized investment 特准投资项目
q)mG6Su
d authorized person 获授权人
0k#7LubWZl authorized representative 获授权代表
*a\6X(
~ authorized share capital 法定股本
9O- 2 automated quotation system 自动报价系统
lm6hFvEZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&JXb) W 自动交易系统〔香港期货交易所有限公司〕
p- a{6<h automatic adjustment mechanism 自动调整机制
~o>Gm>5!HH automatic adjustment system 自动调整系统
Zwm/ c]6` Automatic Clearing House 自动票据交换所
W#%s0EN<_ automatic exchange rates accumulation system 自动化汇率累集系统
{#:31)P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R8cOb*D automatic teller machine [ATM] 自动柜员机
$&=xw _ autopay 自动转帐
8PzGUn;\ available assets 可用资产
j.ucv available fiscal reserve 现存财政储备
qiB~ available profit 可用利润
D#G%WT/" Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
>{N}UNZ$} average 平均;平均数;海损
CxTmW5l average basic salary 平均基本薪金
oNtoqYwH average consumer expenditure 平均消费开支;一般消费开支
fd4C8>*7G average cost 平均成本
#1/~eIEY average cost of land production 增辟土地平均成本
F#>00b{Q average daily turnover 平均每日成交额
gfs ;?vP average daily wage rate 平均每日工资率
zGFD71=# average expenditure pattern 平均开支模式
i84!x%|P average growth rate 平均增长率
<:V~_j6P0 average net fixed assets 固定资产平均净值
tEL9hZzI average of relatives 相对价格平均数
l2LLM {B average price 平均价格
p]%di8&;N average propensity to consume 平均消费倾向;一般消费倾向
=C2sl;7~* average propensity to save 平均储蓄倾向;一般储蓄倾向
K Ax=C}9 average rate 平均率
}b1FB<e] average revenue 平均收入;平均收益
)Xh}N average stock 平均库存;平均存货
o]~\u{o#. average yearly rent 平均年租
d)emTXB( avoidance of double taxation 避免双重课税
`0N7G c avoidance of tax 避税