A:
@5@{Es1u A share A股;甲类股份
Hx/Vm`pRyX abatement of tax 减税;减扣免税额
c+M@{EbuN ABN AMRO Bank N.V. 荷兰银行
J0) WRn"h above-the-line expenditure 线上项目支出;经常预算支出
F"0jr7 above-the-line receipt 线上项目收入;经常预算收入
DppvUiQB!a ABSA Asia Limited 南非联合亚洲有限公司
>t<R6f_Q0 absolute change 绝对数值变更
qpH-P8V absolute expenditure 实际开支
rTiuQdvo absolute guideline figure 绝对准则数字
J#;m)5[ a% absolute interest 绝对权益
<6@NgSFz' absolute order of discharge 绝对破产解除令
x,*t/nzR absolute profit margin 绝对利润幅度
.4)P=* absolute value 实值;绝对值
%;B'>$O absolutely vested interest 绝对既得权益
s OHAW*+ absorbed cost 已吸收成本;已分摊成本
6Kc7@oO~ absorption 吸收;分摊;合并
NOr*+N\ absorption rate 吸收率;摊配率;分摊率
-Z&{$J ACB Finance Limited 亚洲商业财务有限公司
2x J5 acceptable form of reciprocity 合理的互惠条件
Xg#([}b acceptable rate 适当利率;适当汇率
TKydOw@P" acceptance agreement 承兑协议
(Q}ijwj acceptance for honour 参加承兑
BPs
& acceptor 承兑人;接受人;受票人
J)&+y;. acceptor for honour 参加承兑人
,>%r|YSJ) accident insurance 意外保险
*iN]#)3> Accident Insurance Association of Hong Kong 香港意外保险公会
t/BiZo|zl accident insurance scheme 意外保险计划
I:7,CV accident year basis 意外年度基准
13@| {H CB accommodation 通融;贷款
! yUKNR accommodation bill 通融票据;空头票据
Z- Ae'ym accommodation party 汇票代发人
m1Z8SM+ account balance 帐户余额;帐户结余
~
a&j4E account book 帐簿
bg. KkJMrR account collected in advance 预收款项
{v'Fg account current book 往来帐簿
/[T8/7;_l account of after-acquired property 事后取得的财产报告
TBp5xz` account of defaulter 拖欠帐目
#gT^hl5/ account payable 应付帐款
4T^WRS account payee only [A/C payee only] 只可转帐;存入收款人帐户
R63d
`W account receivable 应收帐款
nvs7s0@Fqe account receivable report 应收帐款报表
a5S/
O;ry account statement 结单;帐单;会计财务报表
B{KD ] account title 帐户名称;会计科目
fYPU'"hzG accountant's report 会计师报告
4hz,F/ I Accountant's Report Rules 会计师报告规则
?m^7O_1 accounting and auditing procedure 会计与审计程序;会计与核数程序
';V+~pi Accounting Arrangements 《会计安排》
3c6) accounting basis 会计基础
6>A8#VT accounting by Official Receiver 破产管理署署长呈交的帐目
LA Vgf> Accounting Circular 《会计通告》
nxRrmR}F accounting class 会计类别
(R,n`x2^ accounting date 记帐日期;会计结算日期
mMWNUkDq accounting for money 款项核算
]bSt[ Accounting Officer 会计主任
e5]0<s$ accounting period 会计报告期;会计期
kniMXeiu accounting policy 会计政策;会计方针
]TOY_K8"z# accounting practice 会计惯例
Q{-r4n|b accounting principle 会计准则
jX,~iZ_B accounting record 会计记录
fs12<~+z accounting report 会计报告
A1;t60z+q> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
nClU5 Accounting Society of China 中国会计学会
Agf!6kh accounting statement 会计报表
FvP1;E accounting system 会计制度;会计系统
@vh>GiR){ accounting transaction 会计事项;帐务交易
wQ.zj`?$( accounting treatment 会计处理
Uij$
eBN accounting year 会计年度
K`<P^XJr accretion 增值;添加
GUXX|W[6 accrual 应计项目;应累算数目
xFnMXht accrual basis 应计制;权责发生制
F,:VL*.5kJ accrual basis accounting 应计制会计;权责发生制会计
sl 5wX accrue 应累算;应计
+w5?{J accrued benefit 应累算利益
2>s;xZ@/'R accrued charges 应计费用
ugP R)tDfM accrued cumulative preference share dividend 应累算的累积优先股股息
?A>-_B accrued expenses 应累算费用
*k$&Hcr$ accrued interest payable 应付利息;应计未付利息
i9"1 accrued interest receivable 应收利息;应计未收利息
\_'pUp22 accrued right 累算权益
9-SXu lgu accruing profit 应累算的利润
&YMj\KmlSg accumulated fiscal reserve 累积财政储备
uuB\~ #?T accumulated profit 累积利润;滚存溢利
\I]'6N= accumulated reserve 累积储备
p}uw-$O accumulation of surplus income 累积收益盈余
(*tJCz`Sj acquired assets 既得资产
^"- 2fJ acquisition 收购;购置;取得
ma~`&\xE acquisition cost 购置成本
"$Q Gifb acquisition expenses 购置费用
~Sq >c3Wn acquisition of 100% interest 收购全部股权
DK1)9< acquisition of control 取得控制权
}OFk.6{{&v acquisition of fixed assets 购置固定资产
CcQ|0 acquisition of shell “买壳”
hSH-Ck@Qy acquisition price 收购价
'fsOKx4Z act of God 天灾
L|?tcic acting partner 执事合伙人
%Et]w active market 买卖活跃的市场;交投畅旺的市场;旺市
-:q7"s-}b active partner 积极参与的合伙人
k,& QcYw active trading 交投活跃
M}u2aW2]X actual circulation 实际流通
/2q%'"x( actual cost 实际成本
3]P=co@ actual expenditure 实际开支;实际支出
?`$4ZDM actual income 实际入息;实际收入;实际收益
|Gi/=[Tp actual market 现货市场
7;{F"/A actual price 现货价;实际价格
gy.;
"W actual profit 实际利润
7Jk.U=vY actual quotation 实盘;实际价位;实际报价
{`> x"Y5 actual year basis 按实际年度计算
_6(=0::x actuals 实货
-6\9B>qa actuarial investigation 精算调查
k,,}N9 actuarial principle 精算原则
i%2K%5{)$D actuarial report 精算师报告
|zE7W Actuarial Society of Hong Kong 香港精算学会
Pmb`05\ actuarial valuation 精算师估值
S"l&=J2dc actuary 精算师
teb(\% , ad referendum agreement 暂定协议;有待覆核的协定
>qla,}x ad valorem duty 从价税;按值征税
dXhV]xK ad valorem duty system 从价税制
aHw VoT ad valorem fee 从价费
KAZz)7 ad valorem tariff 从价关税
<U*d
additional allowance 额外免税额
8z&9 additional amount for unexpired risk 未过期风险的额外款额
s0SB!-Vjm additional assessable profit 补加应评税利润
A6VkVJZx additional assessment 补加评税
>e%Po,Fg$ additional commitment 额外承担
<V{BRRx additional commitment vote 额外承担拨款
QHK$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
aUV>O`|_ additional dependent parent allowance 供养父母额外免税额
\JchcQ additional provision 额外拨款
n$QFj' additional stamp duty 附加印花税
,bJx|
K additional tax 补加税罚款;补加税款
&*iiQ3 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
tp7fmn* adjudged bankrupt 被裁定破产
Uka4iya adjudicated bankrupt 裁定破产人
Qi M>59[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
81&!!qhfS adjudication of bankruptcy 裁定破产;宣告破产
i2DR}%U adjudication of insolvency 裁定无力偿还债务
O?_'6T adjusted actual 经调整的实数;调整后的实数
qyto`n7 adjusted current assets 经调整的流动资产;调整后的流动资产
FB""^IC?W adjusted figure 经调整的数字;调整后的数额
G>j/d7 adjusted liabilities 经调整的负债;调整后的负债
f
36rU adjusted loss 经调整的亏损;调整后的亏损
dO2cgY} 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
+;T%7j"wz adjusted profit 经调整的利润;调整后的利润
Z:}^fZP adjusted surplus 经调整的盈余额;调整后的盈余额
4(NI-|q0 adjusted value 经调整的价值;调整后的价值
yd k adjustment 调整;修订;理算〔保险〕
@gd-lcMYW adjustment centre 调剂中心
4'M#m|V adjustment lag 调整过程的时间差距;调整时差
A<&9 adjustment mechanism 调整机制
HDYf^mcW adjustment of loss 亏损调整
kI]1J adjustment process 调整过程;调整程序
w[XW>4xK adjustment range 调整幅度
<7XdT administered exchange rate 受管制汇率
b\?`721BG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.*,ZcO administration expenses 行政费用
u4Sa4o administration fee 手续费;行政费
V+ Z22 administration in bankruptcy 破产管理
Y:wds=lA administration order 遗产管理令
+=O:z *O administrator 管理人;遗产管理人
;iEqa"gO administrator of the estate 遗产管理人
2-]m#}zbP admission of debt 债项承认书
>z2{D7 admission of proof 接纳债权证明
U[ed#9l> advance 放贷款项;垫付款项;预支款项;预付款项
5g=" # advance account 暂支帐目;预付款帐户
(L\tp>
E- advance compensation 预付补偿金
uBM1;9h advance from shareholder 股东垫款
x?k6ek advance pending reimbursement 预支以待日后付还
975KRnj advanced economy 先进经济体系
*m;L.r`5[ advancement 预付;预付财产
= #`FXO1C advances warrant 垫款令
TS-[p d advancing 贷出
m+L:\mvA adverse balance 逆差
*]rV,\z: adverse exchange 逆汇
(wTg aV1 advertisement addressed to shareholders 在报章刊登的致股东通告
!U91 advice for collection 托收通知书
XjV7Ew^7 advice of drawing 提款通知书;汇票通知书
FIuKX"XR advice of payment 付款通知
tIg_cY_y Advisory Committee [Securities and Futures Commission]
Zy<0'k%U 谘询委员会〔证券及期货事务监察委员会〕
u`ZnxD> Advisory Committee on Diversification 经济多元化谘询委员会
]$7|1-&Y affidavit 誓章;遗产申报誓章
g3y44GCV affidavit of no receipt 述明无收款的誓章
% $J^dF_0 affiliate 联号;联营公司;附属公司
B%,0zb+-L affiliated company 附属公司;联号;联营公司
P\Ka'i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(|WqOwmoUt affordability 负担能力
8.vD]hO African Development Bank [AfDB] 非洲开发银行
C 9DRVkjj after-acquired property 事后取得的财产
(h
E^<jNR after-hours dealing 市后交易
#e=[W)) after-tax profit 税后盈利;税后利润;税后溢利
9Gy1T3y5" agency agreement 代理协议
S -im
o agency expenses 代理机构的开支
VH8,!# Q; agency fee 代理费
5y.kOe4vH Agency Law 《代理法》
Eg
;r]?|6 agent 代理人;承销人
YM5;mPR agent of company 公司代理人
0Rj_l:d= agent's fee 代理人费;经纪费
&Y\`FY\ aggregate 总计;总数;总体数字
. }^m8PP aggregate amount 总款额;总额
Mq-;sPsFP aggregate assets and liabilities 总体资产与负债
SlmgFk!r! aggregate at constant price 按固定价格计算的总体数字
y3d`$'7H> aggregate demand 总需求
]@_*O$ aggregate gross position 总持仓量
6<gh:vj aggregate limit 总限额
$~_TE\F1 aggregate of salaries tax 合计薪俸税
}LOAT$]XI aggregate performance 总体表现;总体业绩
"I
u3&mc aggregate supply 总体供应
%?K'egkp aggregate surplus 总盈余
>]FRHJo_ aggregate total 整体总额
L,BuzU[1S aggregate value 总值;合计价值
@2V#bK aggregated basis 合计基准
"HlT-0F aggregated net chargeable income 合计应课税入息实额
X"*pt5B6` aggregation 合并计算;合计;总和
H|5\c= aggregation of incomes of husband and wife 夫妇入息合并计算
(r.[b aggregation of property 财产的总和
?m0|>[j agio 差价;贴水
dxsPX=\: 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》
6V W&An[6r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;~F&b:CyG 《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》
X$)<>e]!> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n' &:c}zKO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`5:b=^'D/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
("?V| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l%L..WCT] agreement for a settlement 授产协议
^Yul|0*J agreement for assignment 转让协议
t
7 dcaNBZ agreement for sale 售卖协议;买卖协议
N
8 n`f agreement for sale and purchase 买卖协议
OF-$* agreement for the payment of interest 支付利息协议
g{RVxGE7 agreement for the repayment of money 还款协议
MDAJ
p>o agreement of reinsurance 再保险协议
JYc;6p$<i Agricultural Bank of China 中国农业银行
@p"m{ air passenger departure tax 飞机乘客离境税
?cF`T/z]" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b"iPuN!p airport tax 机场税
DxoW,GW alcohol duty 酒精税
n
'gU alienation 让与;让渡;转让
3RJsH:u8 alimony 生活费;赡养费
[7_1GSS1 All Ordinaries Index [AOI] 所有普通股指数
SJ8Ax_9{q all risks 全险;综合险
[_PZdIN All Sales Record for Stock Market 《股票市场成交报告》
LD/NMb Allied Capital Resources Limited 新联财务有限公司
^ZP
$(a4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-?nr q <3 allocation letter 拨款信件
h9RL(Kq{ allocation of fund 分配款项;预留款项
:8=7)cW allocation of profit 利润分配;溢利分配
6
);8z!+ allocation warrant 拨款令
3127 4O allotment 分配;配股
zo83>bt allotment notice 股份配售通知;配股通知
/F@CrNFb( allotment of shares 股份分配
JCO+_d#x allowable 可获宽免;免税的
bY&!d. allowable business loss 可扣除的营业亏损
n37P$0 allowable expenses 可扣税的支出
h>k[ allowance 免税额;津贴;备抵;准备金
FNlS)Bs allowance for debts 债项的免税额
4]G J+a allowance for depreciation by wear and tear 耗损折旧免税额
6pP:Q_U$ allowance for funeral expenses 殡殓费的免税额
tzJ7wXRr allowance for inflation 为通货膨胀而预留的款项;通胀准备金
"rA-u)Te allowance for repairs and outgoings 修葺及支出方面的免税额
]}4JT
allowance to debtor 给债务人的津贴
717S3knlv alteration of capital 资本更改
hU'h78bt( alternate trustee 候补受托人
z=/&tRe
W amalgamation 合并
D,\hRQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y]VLouzl ambit of charges 征税范围;收费范围
{'cm;V+ amended valuation 经修订的估值
gx9=L&=d American Commodities Exchange 美国商品交易所
k:[T#/; American Express Bank Limited 美国运通银行
fDjJdRS" American Stock Exchange 美国证券交易所
,J(shc_F amortization 摊销
LIE5of amount due from banks 存放银行同业的款项
Q@ua
G,6 amount due from banks abroad 存放海外银行同业的款项
'D'H)J amount due from holding companies 控股公司欠款
>t#5eT`_ w amount due from local banks 存放本港银行同业的款项
otA'+4\ amount due to banks 银行同业的存款
r17"i.n amount due to banks abroad 海外银行同业的存款
(&MtK1;; amount due to holding companies 控股公司存款
=O%'qUj`q amount due to local banks 本港银行同业的存款
!LM9 amount due to outport banks 外埠银行同业的存款
X'{o/U. amount for note issue 发行纸币的款额
Gv&%cq1 amount of bond 担保契据的款额
qC6@ amount of consideration 代价款额
jP#I](\eG amount of contribution 供款数额
`{%ImXQF amount of indebtedness 负债款额
i&KBMx amount of principal of the loan 贷款本金额
4s9qQ8? amount of rates chargeable 应征差饷数额
'>cZ7: amount of share capital 股本额
\1sWmN6 amount of sums assured 承保款额
MbxJ3"@ amount of variation 变动幅度
:{,k F amount of vote 拨款数额
cs9"0&JX amount payable 应付款额
l6-
n{zG amount receivable 应收款额
6zIK%< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W[f%m0 analysis 分析
)>tT""yEl ancillary risk 附属风险
%/2OP &1< annual account 周年帐目;周年帐目报表;年度决算;年结
Q[c:A@oW annual accounting date 年结日期
[]doLt;J annual allowance 每年免税额;年积金;年度津贴;年津
s.^+y7$ annual balance 年度余额
Th
X6e annual disposable income 每年可动用收入
.oM;D~(=9 annual estimates 周年预算
5,|of{8 annual fee 年费
tIk$4)ZAl annual general meeting 周年大会
*4/KK annual growth rate 年增率;每年增长率
fu
iTy72 annual long-term supplement 长期个案每年补助金
5?A<('2 annual pensionable emolument 可供计算退休金的年薪
O03F@v annual report 年报
>}B53.;.k Annual Report on the Consumer Price Index 《消费物价指数年报》
+&r=XJ5:`p annual return 周年报表;周年申报表;每年报税表格
CF6qEG6 Annual Return Rules 《周年报表规则》
W=y9mW|p/ annual review of consumer prices 每年消费物价回顾
tkQrxa| annual roll-forward basis 逐年延展方式
\0K&2' annual salary 年薪
drvz
[
9; annual statement 年度报表;年度决算表
JQ|*XU Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
5S[:;o annuitant 年金受益人
=QIu3%& annuity 年金
?69E_E annuity contract 年金合约
PZY6
I annuity on human life 人寿年金
[.$/o} antecedent debt 先前的债项
A;e"_$yt8 ante-dated cheque 倒填日期支票
xCyD0^KY anticipated expenditure 预期开支
k4en/& anticipated net profit 预期纯利
gt=@v()) anticipated revenue 预期收入
&'/bnN +R anti-inflation measure 反通货膨胀措施
'5A&c( anti-inflationary stance 反通货膨胀立场
#MviO!@ apparent deficit 表面赤字
@PK
1 apparent financial solvency 表面偿债能力
&g=6K&a$a apparent partner 表面合伙人
AbQnx%$u application for personal assessment 个人入息课税申请书
&o&}5Aba9 application of fund 资金应用
kX*.BZI}C application to release as liquidator and to destruct the books of accounts and documents
HIvSh6|0p 申请免除清盘人职务及毁灭帐簿与文件
feM( appointed actuary 委任精算师
Q91mCP~$ appointed auditor 委任核数师;委任审计师
8M]QDgd. appointed trustee 委任的受托人
CUft appointer 委任人
Wd7qpWItjQ apportioned pro rata 按比例分摊
L"uidd0(g apportionment 分配;分摊
g>a%
gVly Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+S1h~@c:B apportionment formula 分摊方程式
kkOjAp{<t apportionment of estate duty 遗产税的分摊
C?<[oQb# appraisal 估价;评估
2ppJ;P{k appreciable growth 可观增长
7c<_j55( appreciable impact 显着影响
{+gK\Nz appreciable increase 可观增长
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. appreciation 增值;升值
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6_Qm appreciation against other currencies 相对其他货币升值
L9l]0C37e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I]Z"?T appreciation tax 增值税
`2j"Z.= appropriation 拨款;拨用;拨付
=A_{U(> appropriation account 拨款帐目
COxJ,v( Appropriation Bill 拨款法案
Qe]& appropriation-in-aid system 补助拨款办法
:Z6l)R+V approved assets 核准资产
bOr6"nn approved basket stock 认可一篮子证券
Re1}aLd approved budget 核准预算
)X6I#q8 approved charitable donation 认可慈善捐款
>^v,,R8j approved charitable institution 认可慈善机构
D/z*F8'c approved currency 核准货币;认可货币
oP:OurX8V approved estimates 核准预算
o KY0e&5 approved estimates of expenditure 核准开支预算
DRRy5+,I approved overseas insurer 核准海外保险人
&hWYw+yH\ approved overseas trust company 核准海外信托公司
}dEf |6_ approved pooled investment fund 核准汇集投资基金
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5'cN approved provident fund scheme 认可公积金计划
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< approved provision 核准拨款
y p pZ@ approved redeemable share 核准可赎回股份
NH,4>mV$! approved regional stock 认可地区性证券
bGik~ approved retirement scheme 认可退休金计划
h3p~\%^ approved subordinated loan 核准附属贷款
>6'brb arbitrage 套戥;套汇;套利
prGp/"E arbitrageur 套戥者;套汇者
I.1(qbPkF+ arbitrary amount 临时款项
Pj7MR/AH arrangement 措施;安排;协定
raZ0B,;eFu arrears 欠款
ItG|{Bo arrears of pay 欠付薪酬
sb%l N arrears of revenue 逾期未收税款;逾期未收的帐项
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$d articles of association 组织章程;组织细则;组织章程细则
bFfDaO<k Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
?1H>k<Jp ascertainment of profit 确定利润
3`ze<K(( "Asia Clear" “亚洲结算系统”
:]`JcJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}vW3<|z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
w)}@svv" Asian Development Fund [ADF] 亚洲发展基金
oN(F$Nvk Asian dollar bond 亚洲美元债券
@SAJ*hfb0 Asian dollar market 亚洲美元市场
q94*2@KV Asian dollar rate 亚洲美元利率
.1[pO_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.X6V>e)(3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eie u|_ asked price 沽盘;喊价;索价;卖方报价
?M04 cvm assessable income 应评税入息
nY?X@avo> assessable loss 应评税亏损
2/l4,x assessable profit 应评税利润
TA+/35^? assessable value 应评税值
\6,Z<.I assessed profit 估定利润
dkOERVRe assessed value 经评估价值
oRl@AhS assessment 评税;评定;估价;评税单
lDG.\u assessment number 评税编号;估价编号
pEiq;2{~Yn assessment of additional tax 补加税评税
@C5%`{\ assessment of performance 业绩评估;实绩评价
CdiL{zH\3 Assessor 评税主任
P/8z asset price bubbles 资产价格泡沫
E>qe hs,g asset-backed securities 具资产保证的证券
h>"Z=y assets accretion 资产增值
bt?)ryu assets and liabilities 资产与负债
Jry643K>:; assets betterment statement 资产递增表;资产改进表
L9 H.DNA assets lending 实物放款;有抵押贷款
S3YAc4 assets of the company passing on the death 死者去世时转移的公司资产
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DZ' assets pledged as security for liabilities 用作负债抵押的资产
M,N(be- assets portfolio 资产投资组合
b]\V~ZaXG assets price 资产价格
8?k.4{? assets quality 资产质素
A*3R@G*h assets realization 资产变现
QEl~uhc3 assets refinancing arrangement 资产再集资安排
] Oe[;<I assets securitization 资产证券化
7>|p_o`e assets situated outside Hong Kong 在香港以外地方的资产
p2o66t assets stripping 削减资产;拆卖资产
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assets value 资产值
|-VbJd assignee 承让人
kA&ul assignment 转让;转让书;转让契
~7&O[ assignment of interest 权益转让
{,i='!WIm assignment of letters patent and trade mark 专利证书及商标转让
$6\W8v assignment of property 物业转让;物业转让书
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\F< assignment right 转让权
DR#[\RzNI assignor 转让人
fT_swhIO associate 有联系的人;有关连人士;相联者;合伙人;联系人
l ~ /y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e\>g@xE% associate member 附属会员
-q/FxESp associated body corporate 相联法人团体
N_>}UhZ associated company 相联公司;联属公司
&0S/]E`_M associated corporation 相联法团
.[#bOp* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WWYG>C[ 公认会计师公会〔英国〕
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lhJtW Association of Futures Exchange Brokers 香港期货经纪协会
&,@wLy^T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
T2MX_rt#D association of underwriters 承保人组织
quw:4W> assumption of control 接管
SvGs?nUU assurance 担保;保险;转易;转易书
%uLyL4*L(p assurance of interest 权益的转易
Sf0[^"7 at 19XX price 按一九XX年价格计算
\ g[A{ at a discount 按赔价计算;按贴水价格计算;打折扣
K1>(Fs$ at a premium 按溢价计算;按升水价格计算
*npe]cC at call 通知付款;按通知
m=2e1wc at constant market price 按固定市价计算
v;@-bED(Qs at constant price 按固定价格计算
yLlAK,5P0o at cost 按成本计算
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,?==? at current market price 按当时市价计算;按现时市价计算
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): at current price 按当时价格计算;按现时价格计算
Af"vSL at factor cost 按要素成本计算;按生产要素成本计算
3 eFBe2 at money-of-the-day price 按付款当日价格计算
u +OfUBrf at or better 按指定或较佳价位〔买卖指令〕
7eg//mL"6 at par 按面值计算;平价
O(E-ox~q at sight 见票即付
W=~H_L?/ at the close 按收市盘
lC i_G3C at the opening 按开市盘
?RD)a`y51 attestation 见证;见证条款
h&6x.ps@ at-the-money option 平价期权
VgNt attorney 受权人;受托代表人
$0zH2W attornment 新拥有人承认书
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Iw attributable profit 可归属利润
{9Op{bZ attributable share value 可归属股份价值
wFaWLC|& Auckland Stock Exchange 奥克兰证券交易所
%j=,c{`Q auction 拍卖
+6{KrREX) auctioneer 拍卖商
'm=9&?0S audit 审计;核数
`'[ 7M Audit Commission 审计署
Bv |Z)G%RR Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>:`Y]6z 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〕
.0q %A1H audit review 帐目审查
~I>B5^3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2g^Kf,m audited account 审计帐目;经审计的帐目
";e0-t6: audited annual account 经审计的周年帐目
EQ>bwEG audited balance sheet 经审计的资产负债表
D] 2+<;>`> auditor 核数师;核数主任;审计师
YAZ=-@]`\ auditor's certificate 核数师证明书;审计师证明书
:OBggb#?! auditor's report 核数师报告;审计师报告
9=I(AYG{m Aussie bond 澳元债券
_wf"E(c3D austerity budget 紧缩预算
,9"</\]` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^\mN<z( Australia All Ordinaries Index 澳洲所有普通股票指数
h3xX26l Australian Dollar [AUD] 澳元
i\rI j0+ Australian Options Market 澳大利亚期权市场
VPg`vI$(X Australian Securities Commission 澳洲证券事务监察委员会
|_~BV&g,N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-ij1%#t z Australian Stock Exchange 澳大利亚证券交易所
rsP-?oD8) Austrian Schilling [ATS] 奥地利先令
!HDk] authentication 认证;鉴证
p9_45u`u2 authority to purchase 委托购买证;委购书
'7'cKp authorization 认可;核准;授权;授权书
3g|O2>*? authorization by direction 指示授权
4'9h^C& authorization by instruction 指令授权
uD:O[H-x authorization by warrant 令状授权
}.zgVLL authorization of unit trust 单位信托的认可
N M~e authorized agent 指定代理人
nhXa&Nro authorized capital 法定资本
AD?^.< authorized clerk 出市员
ZVIBmx authorized dealer 认可交易商
PD/JXExK authorized financial institution 认可财务机构
2#W%-- authorized fund 认可基金
pdnL~sv authorized fund house 获授权的基金公司;认可基金公司
05pCgI}F> authorized institution 认可机构
S%xGXmZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KS(T%mk\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a/)TJv authorized insurer 获授权保险人;获认可承保人
rhn*kf{8 authorized investment 特准投资项目
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~/glf authorized person 获授权人
9CBB, authorized representative 获授权代表
29Q5s$YD@ authorized share capital 法定股本
S-f3rL[? automated quotation system 自动报价系统
^2^ptQj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(uV7N7 <1 自动交易系统〔香港期货交易所有限公司〕
Va*Uwy?x/) automatic adjustment mechanism 自动调整机制
x-Mp6 automatic adjustment system 自动调整系统
(c[h,>`@: Automatic Clearing House 自动票据交换所
& vLX automatic exchange rates accumulation system 自动化汇率累集系统
U5H o? `< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!&'xkw ` automatic teller machine [ATM] 自动柜员机
#sqDZ]\B autopay 自动转帐
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{3> available assets 可用资产
:&or'Yi} available fiscal reserve 现存财政储备
7L-%5:1% available profit 可用利润
?pF;{ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
zw5~|< average 平均;平均数;海损
nev*TYY?A average basic salary 平均基本薪金
BEI/OGp average consumer expenditure 平均消费开支;一般消费开支
aF;TsB average cost 平均成本
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E&hw average cost of land production 增辟土地平均成本
J<`RlDI average daily turnover 平均每日成交额
KT g$^"\ average daily wage rate 平均每日工资率
+tV(8h4 average expenditure pattern 平均开支模式
NI^Y%N average growth rate 平均增长率
n~)Y% xe[U average net fixed assets 固定资产平均净值
,^<+5TYM7 average of relatives 相对价格平均数
j{;3+LCo* average price 平均价格
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b3D% average propensity to consume 平均消费倾向;一般消费倾向
M5x!84 average propensity to save 平均储蓄倾向;一般储蓄倾向
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@R average rate 平均率
KqS2 average revenue 平均收入;平均收益
l =_@<p average stock 平均库存;平均存货
:,ym)|YV average yearly rent 平均年租
C`jP8"- avoidance of double taxation 避免双重课税
E%;'3Qykva avoidance of tax 避税