A:
s6.#uT7h A share A股;甲类股份
MO-)j_o-Z abatement of tax 减税;减扣免税额
oRQJ YH ABN AMRO Bank N.V. 荷兰银行
#0gwN2Nv"L above-the-line expenditure 线上项目支出;经常预算支出
kSq1Q#Bxq above-the-line receipt 线上项目收入;经常预算收入
5fDnr&DR ABSA Asia Limited 南非联合亚洲有限公司
J-)9>~[E< absolute change 绝对数值变更
fsH=2p absolute expenditure 实际开支
z-;2)RkV2 absolute guideline figure 绝对准则数字
c ]!Yb- absolute interest 绝对权益
0OAHD ' absolute order of discharge 绝对破产解除令
uSU[Y,'x absolute profit margin 绝对利润幅度
RT$.r5l_@ absolute value 实值;绝对值
M73d^z absolutely vested interest 绝对既得权益
x9s1AzM{ absorbed cost 已吸收成本;已分摊成本
YMfjTt@Q absorption 吸收;分摊;合并
\g<=n&S? absorption rate 吸收率;摊配率;分摊率
W*/0[|n* ACB Finance Limited 亚洲商业财务有限公司
J8:f9a:|M acceptable form of reciprocity 合理的互惠条件
wR*>9LjeG acceptable rate 适当利率;适当汇率
6im!v<1Qx acceptance agreement 承兑协议
~T'Ri= acceptance for honour 参加承兑
bL"!z"NA acceptor 承兑人;接受人;受票人
Kb5 Y A acceptor for honour 参加承兑人
M^3pJ=;5 accident insurance 意外保险
qt{{q Accident Insurance Association of Hong Kong 香港意外保险公会
'mR9Uqq\ accident insurance scheme 意外保险计划
eV)'@8p accident year basis 意外年度基准
QM'Db`B accommodation 通融;贷款
E0-<-w3' accommodation bill 通融票据;空头票据
:$gR
>.` accommodation party 汇票代发人
Re^~8q[ account balance 帐户余额;帐户结余
f9FLtdh
\7 account book 帐簿
"Acc]CqH* account collected in advance 预收款项
7GVI={b account current book 往来帐簿
Z[pMlg6Z account of after-acquired property 事后取得的财产报告
/Xo8 kC account of defaulter 拖欠帐目
u[;,~eB%w account payable 应付帐款
**! account payee only [A/C payee only] 只可转帐;存入收款人帐户
Gn7P` t*. account receivable 应收帐款
mpysnKH account receivable report 应收帐款报表
oo{3-+ ? account statement 结单;帐单;会计财务报表
ne(zGJd account title 帐户名称;会计科目
TE!+G\@ accountant's report 会计师报告
D<:J6W7] Accountant's Report Rules 会计师报告规则
g7 r_jj%ow accounting and auditing procedure 会计与审计程序;会计与核数程序
1Zj NRg= Accounting Arrangements 《会计安排》
Q>[Xm)jr: accounting basis 会计基础
Sp>v`{F accounting by Official Receiver 破产管理署署长呈交的帐目
/
Hg/) Accounting Circular 《会计通告》
N+M^e`H accounting class 会计类别
MzudCMF accounting date 记帐日期;会计结算日期
V.U9Q{y" accounting for money 款项核算
rjLPX Accounting Officer 会计主任
wSwDhOX= accounting period 会计报告期;会计期
YN >k5\M_v accounting policy 会计政策;会计方针
MrGq{,6C accounting practice 会计惯例
>*FH JCe accounting principle 会计准则
XwNJHOaF accounting record 会计记录
5B76D12 accounting report 会计报告
C~:@ETcbil Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DtrR< &m Accounting Society of China 中国会计学会
~vMdIZ.h accounting statement 会计报表
g!*5@k|C accounting system 会计制度;会计系统
7Fd`MTo accounting transaction 会计事项;帐务交易
p,'Z{7HG accounting treatment 会计处理
aF
(L_ accounting year 会计年度
!|@hU/ accretion 增值;添加
IVblSiFF accrual 应计项目;应累算数目
-4IHs=`;I accrual basis 应计制;权责发生制
/suW{8A(E accrual basis accounting 应计制会计;权责发生制会计
4`M7
3k0 accrue 应累算;应计
*(>,\8OVf accrued benefit 应累算利益
M 1
5_
accrued charges 应计费用
^+'[:rE accrued cumulative preference share dividend 应累算的累积优先股股息
qVDf98 accrued expenses 应累算费用
zA
g.,dA accrued interest payable 应付利息;应计未付利息
dr~6}S# accrued interest receivable 应收利息;应计未收利息
9z0G0QW[ accrued right 累算权益
7u|X
.X accruing profit 应累算的利润
Z|k>)pv@ accumulated fiscal reserve 累积财政储备
t5"g 9`A L accumulated profit 累积利润;滚存溢利
UG5AFZ\ accumulated reserve 累积储备
i3[%]_eP. accumulation of surplus income 累积收益盈余
lNwqWOWy acquired assets 既得资产
T1YCld acquisition 收购;购置;取得
m2|%AD acquisition cost 购置成本
6 J
B"qd acquisition expenses 购置费用
pSC\[%K acquisition of 100% interest 收购全部股权
#FNSE*Y acquisition of control 取得控制权
o,D7$WzL acquisition of fixed assets 购置固定资产
<jwQ&fm)/R acquisition of shell “买壳”
8uq`^l%KkZ acquisition price 收购价
W7PL]5y& act of God 天灾
=}1)/gcM acting partner 执事合伙人
}#Gq*^w active market 买卖活跃的市场;交投畅旺的市场;旺市
EpsjaOmAF active partner 积极参与的合伙人
,^K}_z\9f active trading 交投活跃
)A1u uW ( actual circulation 实际流通
??u*qO:p actual cost 实际成本
Wp2$L-T&$ actual expenditure 实际开支;实际支出
_<LJQ actual income 实际入息;实际收入;实际收益
tP0\;W actual market 现货市场
E'ay
@YAp actual price 现货价;实际价格
;ifPqLkO actual profit 实际利润
N R0"yJV> actual quotation 实盘;实际价位;实际报价
nd4Z5=X actual year basis 按实际年度计算
fb*h.6^y9 actuals 实货
*+|,rcI actuarial investigation 精算调查
:H(wW
actuarial principle 精算原则
Q dPqcw4+X actuarial report 精算师报告
H,q-*Kk Actuarial Society of Hong Kong 香港精算学会
;rqW?':(i actuarial valuation 精算师估值
9m+ejTK{U actuary 精算师
km,I75o. ad referendum agreement 暂定协议;有待覆核的协定
!-cK@>.pE ad valorem duty 从价税;按值征税
y:Ne}S*ncE ad valorem duty system 从价税制
n)t'?7 ad valorem fee 从价费
uK;&L?WB ad valorem tariff 从价关税
-2/&i additional allowance 额外免税额
hC
D6 additional amount for unexpired risk 未过期风险的额外款额
,%X"Caz additional assessable profit 补加应评税利润
LuE0Hb"S8 additional assessment 补加评税
9
7U a, additional commitment 额外承担
#M5pQ&yZy additional commitment vote 额外承担拨款
kIwq%c; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&ra2(S45 additional dependent parent allowance 供养父母额外免税额
F>lM[Lu# additional provision 额外拨款
:6[G;F7s additional stamp duty 附加印花税
9pMXjsE additional tax 补加税罚款;补加税款
pAtt=R,Ht Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
]*]#I?&'Hx adjudged bankrupt 被裁定破产
=!N,{V_ adjudicated bankrupt 裁定破产人
"969F(S$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
Z(Z$>P&4 adjudication of bankruptcy 裁定破产;宣告破产
>.1d1#+b adjudication of insolvency 裁定无力偿还债务
mTU[khEmL= adjusted actual 经调整的实数;调整后的实数
e,DRQ2AU adjusted current assets 经调整的流动资产;调整后的流动资产
VYw<8AEFY adjusted figure 经调整的数字;调整后的数额
nIEIb.- adjusted liabilities 经调整的负债;调整后的负债
4L _AhX7 adjusted loss 经调整的亏损;调整后的亏损
n3"
@E<rW 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
7I=vgT1F adjusted profit 经调整的利润;调整后的利润
qp{3I("_ adjusted surplus 经调整的盈余额;调整后的盈余额
V
M{Sng adjusted value 经调整的价值;调整后的价值
JKY adjustment 调整;修订;理算〔保险〕
lKBI3oYn adjustment centre 调剂中心
q5G`N>"V adjustment lag 调整过程的时间差距;调整时差
x,j%3/J^2 adjustment mechanism 调整机制
W1
\dGskV adjustment of loss 亏损调整
m`9P5[m#x> adjustment process 调整过程;调整程序
S| adjustment range 调整幅度
Sah!|9 administered exchange rate 受管制汇率
m}32ovpw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G{u(pC^ administration expenses 行政费用
!IC@^kkh{ administration fee 手续费;行政费
$[U:Dk} administration in bankruptcy 破产管理
Uo0[ZsFD administration order 遗产管理令
=:=s administrator 管理人;遗产管理人
sUk&NM%> administrator of the estate 遗产管理人
=J0r,dR admission of debt 债项承认书
2=
)V"lR\ admission of proof 接纳债权证明
J 7HOSFwXn advance 放贷款项;垫付款项;预支款项;预付款项
RHu4cK!5 advance account 暂支帐目;预付款帐户
RH^;M-' advance compensation 预付补偿金
WiqkC#N advance from shareholder 股东垫款
-?L3"rxAP advance pending reimbursement 预支以待日后付还
#:E^($v advanced economy 先进经济体系
x }.&?m advancement 预付;预付财产
Ch'e'EmI advances warrant 垫款令
Zfc{}ius advancing 贷出
T?KM}<$(O adverse balance 逆差
},%,v2} adverse exchange 逆汇
V( =3K"j advertisement addressed to shareholders 在报章刊登的致股东通告
FvyC$vip advice for collection 托收通知书
P/[}$(&: advice of drawing 提款通知书;汇票通知书
xA>3]<O advice of payment 付款通知
;%mdSaf Advisory Committee [Securities and Futures Commission]
}*|aVBvU 谘询委员会〔证券及期货事务监察委员会〕
ZK`x(h{p) Advisory Committee on Diversification 经济多元化谘询委员会
L.x`Jpq(3 affidavit 誓章;遗产申报誓章
+%H2;8{F affidavit of no receipt 述明无收款的誓章
:v%iF!+.P affiliate 联号;联营公司;附属公司
Q94p*]W" affiliated company 附属公司;联号;联营公司
ow7*HN* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c8oE,-~ affordability 负担能力
+:3p*x%1H African Development Bank [AfDB] 非洲开发银行
)VeeAu)p after-acquired property 事后取得的财产
L"'L@A|U after-hours dealing 市后交易
EASN#VG after-tax profit 税后盈利;税后利润;税后溢利
'e*:eBoyb agency agreement 代理协议
nnuJY$O;M agency expenses 代理机构的开支
|k<5yj4? agency fee 代理费
(AT)w/ Agency Law 《代理法》
vpP8'f. agent 代理人;承销人
:auq#$B agent of company 公司代理人
-ze@~Z@ agent's fee 代理人费;经纪费
NC%)SG \ aggregate 总计;总数;总体数字
OyATb{`' aggregate amount 总款额;总额
yJ2A!id aggregate assets and liabilities 总体资产与负债
,ik\MSS aggregate at constant price 按固定价格计算的总体数字
)AXa.y aggregate demand 总需求
2$O6%0 aggregate gross position 总持仓量
:9W)CwZ)V aggregate limit 总限额
W:1GY#Pe aggregate of salaries tax 合计薪俸税
jF6[+bW< aggregate performance 总体表现;总体业绩
66'AaA;0^i aggregate supply 总体供应
IRbZ ;*3dO aggregate surplus 总盈余
7,ffY/ aggregate total 整体总额
*]e9/f aggregate value 总值;合计价值
`r+`vJ$ aggregated basis 合计基准
]64?S0p1c! aggregated net chargeable income 合计应课税入息实额
Q@-
h aggregation 合并计算;合计;总和
H1 e^/JD) aggregation of incomes of husband and wife 夫妇入息合并计算
k-8$43 aggregation of property 财产的总和
WO+_|*& agio 差价;贴水
4p]hY!7 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
x<>In"QV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q&@q/9kz 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.xg, j{%( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{3G2-$yb 《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》
}O8#4-E_Ji Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Os)}kkja 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D1~3 3; agreement for a settlement 授产协议
a*?,wmzl agreement for assignment 转让协议
$jN,]N~ agreement for sale 售卖协议;买卖协议
t**o<p#)f agreement for sale and purchase 买卖协议
9 [wR/8Xm agreement for the payment of interest 支付利息协议
cp5 agreement for the repayment of money 还款协议
F}4jm,w agreement of reinsurance 再保险协议
Y-G;;~ Agricultural Bank of China 中国农业银行
K2ry@haN air passenger departure tax 飞机乘客离境税
8p.O rdp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ek]CTUl* airport tax 机场税
d1/uI^8> alcohol duty 酒精税
Q);^gV alienation 让与;让渡;转让
/Avl&Rd alimony 生活费;赡养费
E{E%nXR) All Ordinaries Index [AOI] 所有普通股指数
K*oWcsu all risks 全险;综合险
&+7G|4!y All Sales Record for Stock Market 《股票市场成交报告》
J@Qw6J Allied Capital Resources Limited 新联财务有限公司
psAdYEGk! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:a
y-2 allocation letter 拨款信件
^?gs<-)B allocation of fund 分配款项;预留款项
Cs8e("w allocation of profit 利润分配;溢利分配
^
,yh384 allocation warrant 拨款令
\bumB<w(] allotment 分配;配股
Q~G>=J9 allotment notice 股份配售通知;配股通知
@(s"5i.`) allotment of shares 股份分配
P[a\Q`}L allowable 可获宽免;免税的
{9YNv<3 allowable business loss 可扣除的营业亏损
}~$96|J allowable expenses 可扣税的支出
NTL`9b allowance 免税额;津贴;备抵;准备金
(ZHEPN allowance for debts 债项的免税额
?o.Q allowance for depreciation by wear and tear 耗损折旧免税额
qy: allowance for funeral expenses 殡殓费的免税额
~U_,z)<`)c allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Qh@A7N/L allowance for repairs and outgoings 修葺及支出方面的免税额
e X q}0-*f allowance to debtor 给债务人的津贴
VH5Vg We alteration of capital 资本更改
Dv[ 35[Yh alternate trustee 候补受托人
t"]~e" amalgamation 合并
%2TjG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U#1,]a\ ambit of charges 征税范围;收费范围
06~HVv amended valuation 经修订的估值
4O'X+dv^I American Commodities Exchange 美国商品交易所
Dl95Vo=1 American Express Bank Limited 美国运通银行
\D,c*I|p7 American Stock Exchange 美国证券交易所
d`&F amortization 摊销
,MdK "Qa> amount due from banks 存放银行同业的款项
tO]`
I- amount due from banks abroad 存放海外银行同业的款项
4^Ghn amount due from holding companies 控股公司欠款
:s`\jJ amount due from local banks 存放本港银行同业的款项
}dO^q-t$3 amount due to banks 银行同业的存款
4]3(Vyh` amount due to banks abroad 海外银行同业的存款
0s8w)%4$ amount due to holding companies 控股公司存款
Vpsv@\@J> amount due to local banks 本港银行同业的存款
pt+[BF 6P amount due to outport banks 外埠银行同业的存款
"8h7"WR amount for note issue 发行纸币的款额
8m;tgMFO amount of bond 担保契据的款额
kZ3w 2=x3v amount of consideration 代价款额
b{wj4
amount of contribution 供款数额
Ff@Cs0R amount of indebtedness 负债款额
and)>$)| amount of principal of the loan 贷款本金额
L.) 0!1 amount of rates chargeable 应征差饷数额
BV01&.<| amount of share capital 股本额
QL_9a,R'r amount of sums assured 承保款额
',P E25Z amount of variation 变动幅度
N M_Xy<.~E amount of vote 拨款数额
9WhZ=
Xk amount payable 应付款额
]7yr.4?a amount receivable 应收款额
BR [3i}Ud Amsterdam Stock Exchange 阿姆斯特丹证券交易所
c})f&Z@< analysis 分析
O$,MdhyXC ancillary risk 附属风险
>|@i8?|E annual account 周年帐目;周年帐目报表;年度决算;年结
~i y]X:U annual accounting date 年结日期
NLA/XZ annual allowance 每年免税额;年积金;年度津贴;年津
W6 U**ir. annual balance 年度余额
[:(^n0% annual disposable income 每年可动用收入
w
`0m[* annual estimates 周年预算
o 0'!u annual fee 年费
Au-h#YV annual general meeting 周年大会
(+ibT;!] annual growth rate 年增率;每年增长率
>2w^dI2 annual long-term supplement 长期个案每年补助金
:7-2^7z) annual pensionable emolument 可供计算退休金的年薪
`gFE/i18 annual report 年报
~'<ca<Go| Annual Report on the Consumer Price Index 《消费物价指数年报》
o)pso\; annual return 周年报表;周年申报表;每年报税表格
>l3iAy!sZ Annual Return Rules 《周年报表规则》
<|MF\D' annual review of consumer prices 每年消费物价回顾
QZs ]'*=# annual roll-forward basis 逐年延展方式
aEW sru annual salary 年薪
=~f\m:Y annual statement 年度报表;年度决算表
}hy,
}2(8 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
F6\Hqv annuitant 年金受益人
e7^B3FOx annuity 年金
3EN(Pz L annuity contract 年金合约
Lradyo44u\ annuity on human life 人寿年金
at-+%e antecedent debt 先前的债项
z[`OYwsW ante-dated cheque 倒填日期支票
(7Q
Fy anticipated expenditure 预期开支
R# x~f anticipated net profit 预期纯利
Btgxzf anticipated revenue 预期收入
~l@
h anti-inflation measure 反通货膨胀措施
gL:Vj%c anti-inflationary stance 反通货膨胀立场
k ED1s's apparent deficit 表面赤字
^Voi4; apparent financial solvency 表面偿债能力
~d072qUos apparent partner 表面合伙人
BrO" _ application for personal assessment 个人入息课税申请书
Dxlpo!
?# application of fund 资金应用
:|tWKA application to release as liquidator and to destruct the books of accounts and documents
j aEUz5 申请免除清盘人职务及毁灭帐簿与文件
@jxAU7! appointed actuary 委任精算师
hvO appointed auditor 委任核数师;委任审计师
WQ1~9# appointed trustee 委任的受托人
muJR~4 appointer 委任人
88l\8k4r apportioned pro rata 按比例分摊
RMvq\J}w! apportionment 分配;分摊
9 cwy;au Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z=&cBv4Fs apportionment formula 分摊方程式
f6r~Ycf,f apportionment of estate duty 遗产税的分摊
p&nPzZQL( appraisal 估价;评估
;"K;D@xzh] appreciable growth 可观增长
%7y8a`} appreciable impact 显着影响
zG. \xmp appreciable increase 可观增长
/)<x<7FKW appreciation 增值;升值
ym=7EY?o appreciation against other currencies 相对其他货币升值
Y%1 94fY$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-0>gq$/N=^ appreciation tax 增值税
KW1b #g%Z appropriation 拨款;拨用;拨付
}@XokRk appropriation account 拨款帐目
qG<3H!Z!ky Appropriation Bill 拨款法案
[ <,i}z appropriation-in-aid system 补助拨款办法
+M=`3jioL approved assets 核准资产
<lo\7p$A approved basket stock 认可一篮子证券
.*Mp+Q}^ approved budget 核准预算
~stJO]) a approved charitable donation 认可慈善捐款
$,)PO
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IGQcQ/M approved currency 核准货币;认可货币
j*'+f~A approved estimates 核准预算
p"UdD approved estimates of expenditure 核准开支预算
L<62-+e` approved overseas insurer 核准海外保险人
o<8('j
approved overseas trust company 核准海外信托公司
e>] gCa approved pooled investment fund 核准汇集投资基金
=+z +`ot approved provident fund scheme 认可公积金计划
NtfzAz/ approved provision 核准拨款
aVvma= approved redeemable share 核准可赎回股份
Id}/(Pkq approved regional stock 认可地区性证券
{gkzo3 approved retirement scheme 认可退休金计划
rn9n _) approved subordinated loan 核准附属贷款
6^l|/\Y{ arbitrage 套戥;套汇;套利
?-Zl(uX arbitrageur 套戥者;套汇者
J^V}%N". arbitrary amount 临时款项
s ]XZQr% arrangement 措施;安排;协定
/
:z<+SCh arrears 欠款
x=M%QFe arrears of pay 欠付薪酬
sW^e D; arrears of revenue 逾期未收税款;逾期未收的帐项
/2.}m`5 articles of association 组织章程;组织细则;组织章程细则
*t%Z'IA Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
[`4 ascertainment of profit 确定利润
Db`SNk= "Asia Clear" “亚洲结算系统”
dtT:,& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
@y!oKF Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Mm)yabP Asian Development Fund [ADF] 亚洲发展基金
ZO#f)>s2 Asian dollar bond 亚洲美元债券
E#!tXO&, Asian dollar market 亚洲美元市场
kfV}ta'^S Asian dollar rate 亚洲美元利率
.<Rw16O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qeUT]*
w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:*} -,{uX asked price 沽盘;喊价;索价;卖方报价
'EHtA9M assessable income 应评税入息
YWFq&II|Z assessable loss 应评税亏损
uo8[,' assessable profit 应评税利润
VtN1 [} assessable value 应评税值
\'Q rJ ?D assessed profit 估定利润
CBr(a'3{Z assessed value 经评估价值
3%[;nhbA7 assessment 评税;评定;估价;评税单
(hJ&`Tt assessment number 评税编号;估价编号
4OaU1Y[ assessment of additional tax 补加税评税
tiGBjTPt assessment of performance 业绩评估;实绩评价
jP{&U&!i Assessor 评税主任
kz\Ss|jl asset price bubbles 资产价格泡沫
\47djmG- asset-backed securities 具资产保证的证券
lHUd<kEC assets accretion 资产增值
lz7?Z assets and liabilities 资产与负债
S"4eS,5L| assets betterment statement 资产递增表;资产改进表
g&*,j+$ } assets lending 实物放款;有抵押贷款
awv$ }EFo assets of the company passing on the death 死者去世时转移的公司资产
`FGYc assets pledged as security for liabilities 用作负债抵押的资产
{sfA$ d0 assets portfolio 资产投资组合
vh#81}@N7* assets price 资产价格
4iI4+ assets quality 资产质素
;
I;&O5Y assets realization 资产变现
SF=TG84< assets refinancing arrangement 资产再集资安排
$ niG)@* assets securitization 资产证券化
V,h}l" assets situated outside Hong Kong 在香港以外地方的资产
E|vXM"zFl assets stripping 削减资产;拆卖资产
[=BccT:b assets value 资产值
GEK7q< assignee 承让人
z"97AXu assignment 转让;转让书;转让契
n_4 r'w assignment of interest 权益转让
@-ml=S7;Sz assignment of letters patent and trade mark 专利证书及商标转让
@ry/zG# assignment of property 物业转让;物业转让书
ysj5/wtO0 assignment right 转让权
apOa E7| assignor 转让人
Kl,NL]]4*5 associate 有联系的人;有关连人士;相联者;合伙人;联系人
U`aB&[=$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
k2@]nW"S associate member 附属会员
'u:-~nSX) associated body corporate 相联法人团体
|A/H*J, associated company 相联公司;联属公司
N;']&f associated corporation 相联法团
njc-=o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`*l aUn 公认会计师公会〔英国〕
H$+@O- Association of Futures Exchange Brokers 香港期货经纪协会
<D[0mi0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uGv|!UQw association of underwriters 承保人组织
{Q}F.0Q assumption of control 接管
Mg~4) DW] assurance 担保;保险;转易;转易书
yQ)&u+r assurance of interest 权益的转易
A;<wv>T at 19XX price 按一九XX年价格计算
gYCr,-_i at a discount 按赔价计算;按贴水价格计算;打折扣
?<`oKBn at a premium 按溢价计算;按升水价格计算
:h(`eC at call 通知付款;按通知
)q66^%;S at constant market price 按固定市价计算
Cz)&R^ at constant price 按固定价格计算
s+?2oPa at cost 按成本计算
gBky ZK at current market price 按当时市价计算;按现时市价计算
.g3=L at current price 按当时价格计算;按现时价格计算
&7i&"TNptP at factor cost 按要素成本计算;按生产要素成本计算
2t4\L3 at money-of-the-day price 按付款当日价格计算
Mf2F LrAh at or better 按指定或较佳价位〔买卖指令〕
E.Q]X]q at par 按面值计算;平价
|AH>EXhv at sight 见票即付
:KgH7s} at the close 按收市盘
DXo]O}VF at the opening 按开市盘
S,j. ?u*! attestation 见证;见证条款
z %Bzf~N9 at-the-money option 平价期权
@c- attorney 受权人;受托代表人
+fvD1xHI attornment 新拥有人承认书
qJag>OY attributable profit 可归属利润
m):*>o55 attributable share value 可归属股份价值
!> =ybRe Auckland Stock Exchange 奥克兰证券交易所
64mg :ed& auction 拍卖
?=ffv]v| auctioneer 拍卖商
J#48c' audit 审计;核数
*E*oWb]H Audit Commission 审计署
{zWR)o .= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TF%Xb>jy[ 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〕
c"v75lW-J audit review 帐目审查
6\ yBA_z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a}uYv: audited account 审计帐目;经审计的帐目
hLbWqF audited annual account 经审计的周年帐目
(Vr%4Z8 audited balance sheet 经审计的资产负债表
%@Z;;5 L auditor 核数师;核数主任;审计师
FpiTQC7d auditor's certificate 核数师证明书;审计师证明书
b8e\( Dww auditor's report 核数师报告;审计师报告
u4_QLf@I Aussie bond 澳元债券
3 3|t5Ia austerity budget 紧缩预算
0'Si
^>bW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{9yf0n Australia All Ordinaries Index 澳洲所有普通股票指数
BY.k.]/ Australian Dollar [AUD] 澳元
V
^+p:nP Australian Options Market 澳大利亚期权市场
J*[@M*R;& Australian Securities Commission 澳洲证券事务监察委员会
4Wp5[(bg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#R{>@]x` Australian Stock Exchange 澳大利亚证券交易所
3*&
Y'/! Austrian Schilling [ATS] 奥地利先令
0:`|T jf_ authentication 认证;鉴证
KW(a@X authority to purchase 委托购买证;委购书
+i!5<nn authorization 认可;核准;授权;授权书
wS);KLe3 authorization by direction 指示授权
kzjuW authorization by instruction 指令授权
.G8>UXX authorization by warrant 令状授权
HT6 [Z1 authorization of unit trust 单位信托的认可
#n'.a1R authorized agent 指定代理人
{g!7K authorized capital 法定资本
_Z Sp$>)/ authorized clerk 出市员
$8)XN-%( authorized dealer 认可交易商
>Jmla~A authorized financial institution 认可财务机构
c3 O/#* authorized fund 认可基金
F?|Efpzow? authorized fund house 获授权的基金公司;认可基金公司
*m}8L%<HT authorized institution 认可机构
X>Vc4n<} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=w!ik9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~x^y5[5{ authorized insurer 获授权保险人;获认可承保人
Wk<fNHg authorized investment 特准投资项目
u0h%4f!X authorized person 获授权人
Td'Mc-/ authorized representative 获授权代表
RbX9PF"|+ authorized share capital 法定股本
)"S%'myj automated quotation system 自动报价系统
I@MG?ZQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uhh7Ft#H 自动交易系统〔香港期货交易所有限公司〕
Y>8Qj+d automatic adjustment mechanism 自动调整机制
N#K)Z5J)b automatic adjustment system 自动调整系统
c1"wS*u Automatic Clearing House 自动票据交换所
&h0LWPl automatic exchange rates accumulation system 自动化汇率累集系统
-;7xUNQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"_q~S$i^ automatic teller machine [ATM] 自动柜员机
Sv T0%2 autopay 自动转帐
1o`1W4Q available assets 可用资产
E ?Mgbd3 available fiscal reserve 现存财政储备
I&{T 4.B:U available profit 可用利润
s`jlE|jtN Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
n.&7lg^X average 平均;平均数;海损
SO=gG 2E average basic salary 平均基本薪金
w6i2>nu_O average consumer expenditure 平均消费开支;一般消费开支
ryVYY>*(K average cost 平均成本
b^VRpv average cost of land production 增辟土地平均成本
nwU],{(Hgr average daily turnover 平均每日成交额
|Dn Zk3M, average daily wage rate 平均每日工资率
ZC N}iQu4 average expenditure pattern 平均开支模式
[(heE
average growth rate 平均增长率
%dzt'uz average net fixed assets 固定资产平均净值
TP
rq:"K average of relatives 相对价格平均数
nzC *mPX8 average price 平均价格
uQIPnd(V average propensity to consume 平均消费倾向;一般消费倾向
Z*m^K%qJ average propensity to save 平均储蓄倾向;一般储蓄倾向
1zPS#K/3 average rate 平均率
509T?\r average revenue 平均收入;平均收益
Z)s
!p average stock 平均库存;平均存货
"[N2qJ}p average yearly rent 平均年租
+})QT FV avoidance of double taxation 避免双重课税
?4bYb]8Z avoidance of tax 避税