A:
XQw>EZdj_N A share A股;甲类股份
y*X_T,K8 abatement of tax 减税;减扣免税额
_%QhOY5tv" ABN AMRO Bank N.V. 荷兰银行
6F e34n]m above-the-line expenditure 线上项目支出;经常预算支出
l+V>]?j above-the-line receipt 线上项目收入;经常预算收入
~6p[El#tS ABSA Asia Limited 南非联合亚洲有限公司
JH7< absolute change 绝对数值变更
_4g.j absolute expenditure 实际开支
eUg~)m5G absolute guideline figure 绝对准则数字
e=.]F*:J absolute interest 绝对权益
VNY%R,6
absolute order of discharge 绝对破产解除令
D*lKn62 absolute profit margin 绝对利润幅度
K5lmVF\$P absolute value 实值;绝对值
jYKor7KTqT absolutely vested interest 绝对既得权益
fk&8]tK4 absorbed cost 已吸收成本;已分摊成本
^pUHKXihD absorption 吸收;分摊;合并
>p"c>V& 8 absorption rate 吸收率;摊配率;分摊率
"s{5O> ACB Finance Limited 亚洲商业财务有限公司
<u2 }i<# acceptable form of reciprocity 合理的互惠条件
NU0g07" acceptable rate 适当利率;适当汇率
F]<Xv" acceptance agreement 承兑协议
o_~eg8 acceptance for honour 参加承兑
H-
$)3"K acceptor 承兑人;接受人;受票人
x9JD\vZ acceptor for honour 参加承兑人
>D4#y accident insurance 意外保险
=uS9JU^E Accident Insurance Association of Hong Kong 香港意外保险公会
;n
7/O5M| accident insurance scheme 意外保险计划
w4gJoxY-` accident year basis 意外年度基准
:\|SQKD accommodation 通融;贷款
9E6_]8rl accommodation bill 通融票据;空头票据
,k;^G><
= accommodation party 汇票代发人
[EKQR>s) account balance 帐户余额;帐户结余
"yS _s account book 帐簿
P}4QQw account collected in advance 预收款项
.4E&/w+ account current book 往来帐簿
h D/*h*}T> account of after-acquired property 事后取得的财产报告
nR-YrR*k account of defaulter 拖欠帐目
-X"p:=;j account payable 应付帐款
cH&J{WeZa account payee only [A/C payee only] 只可转帐;存入收款人帐户
-[wGX}} account receivable 应收帐款
aJ>65RJ^= account receivable report 应收帐款报表
;<ZLcTL account statement 结单;帐单;会计财务报表
S Em Q@1 account title 帐户名称;会计科目
|AozR ~ accountant's report 会计师报告
h%uZYsK Accountant's Report Rules 会计师报告规则
2%_vXo=I accounting and auditing procedure 会计与审计程序;会计与核数程序
WHj'dodS Accounting Arrangements 《会计安排》
2I,^YWR accounting basis 会计基础
9J2NH|]c accounting by Official Receiver 破产管理署署长呈交的帐目
W>j !Q^? Accounting Circular 《会计通告》
B&n<M]7 accounting class 会计类别
]jo1{IcI accounting date 记帐日期;会计结算日期
0E3[N:s accounting for money 款项核算
0"pAN[=K@ Accounting Officer 会计主任
l`f/4vy accounting period 会计报告期;会计期
N$U$5;r~` accounting policy 会计政策;会计方针
md"!33 @ accounting practice 会计惯例
q-}Fvel u accounting principle 会计准则
3v1iy/ / accounting record 会计记录
bAx-"Lu accounting report 会计报告
SMpH._VFeE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zo4qG+>o Accounting Society of China 中国会计学会
&tg&5_ accounting statement 会计报表
FG.em accounting system 会计制度;会计系统
+nJgl8'^y accounting transaction 会计事项;帐务交易
2h5nMI]' accounting treatment 会计处理
+lHjC$ accounting year 会计年度
Hl{S]]z accretion 增值;添加
iT2B'QI=< accrual 应计项目;应累算数目
J4fi' accrual basis 应计制;权责发生制
rustMs2p accrual basis accounting 应计制会计;权责发生制会计
Z$/xy" accrue 应累算;应计
^c9t'V`IWQ accrued benefit 应累算利益
CEX"D` accrued charges 应计费用
t.xxSU5~% accrued cumulative preference share dividend 应累算的累积优先股股息
n[lJLm^(_C accrued expenses 应累算费用
^\4h<M accrued interest payable 应付利息;应计未付利息
z=q3Zo accrued interest receivable 应收利息;应计未收利息
iO|se:LY< accrued right 累算权益
iOW#>66d accruing profit 应累算的利润
Ab{ K<:l accumulated fiscal reserve 累积财政储备
9_Be0xgJ3^ accumulated profit 累积利润;滚存溢利
2AT5 accumulated reserve 累积储备
H|3:6x accumulation of surplus income 累积收益盈余
Uq^#r iq acquired assets 既得资产
2N: ,Q8~ acquisition 收购;购置;取得
[YlKR'_ acquisition cost 购置成本
t/VD31 acquisition expenses 购置费用
`p2+&&]S acquisition of 100% interest 收购全部股权
;:\<gVi: acquisition of control 取得控制权
<G|(|E1 acquisition of fixed assets 购置固定资产
fF7bBE)L/| acquisition of shell “买壳”
u{['<r;I acquisition price 收购价
RI(DXWM|h act of God 天灾
9]f!'d!5 acting partner 执事合伙人
(k5We!4[1 active market 买卖活跃的市场;交投畅旺的市场;旺市
0i!uUF active partner 积极参与的合伙人
D1zBsi94D active trading 交投活跃
p@xf^[50k actual circulation 实际流通
\Q0[?k actual cost 实际成本
2mVD_ s[` actual expenditure 实际开支;实际支出
Enum/O5 actual income 实际入息;实际收入;实际收益
Qz5sxi actual market 现货市场
ZX9T YN actual price 现货价;实际价格
J;.wXS_U8 actual profit 实际利润
<
$J>9k actual quotation 实盘;实际价位;实际报价
49GkPy#]L= actual year basis 按实际年度计算
.F
actuals 实货
JTSlWq4 actuarial investigation 精算调查
RP[{4Q8 actuarial principle 精算原则
le/,R@]B9 actuarial report 精算师报告
hI]Hp3S Actuarial Society of Hong Kong 香港精算学会
k/#&qC>] actuarial valuation 精算师估值
l;R%= P?'F actuary 精算师
w$zu~/qV2 ad referendum agreement 暂定协议;有待覆核的协定
6#7Lm) g8 ad valorem duty 从价税;按值征税
m$}R% ad valorem duty system 从价税制
KL1/^1 ad valorem fee 从价费
2Rw&C6("w ad valorem tariff 从价关税
sFT.Oxg< additional allowance 额外免税额
\<JSkr[h!" additional amount for unexpired risk 未过期风险的额外款额
>s>1[W @* additional assessable profit 补加应评税利润
52:HNA\E/ additional assessment 补加评税
:61Tun additional commitment 额外承担
EMwS1~3dD additional commitment vote 额外承担拨款
!h"Kq>9T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,J,/."Y additional dependent parent allowance 供养父母额外免税额
1+szG1U= additional provision 额外拨款
=RA / additional stamp duty 附加印花税
QM5R`i{r additional tax 补加税罚款;补加税款
;RDh~EV Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@XLy7_} adjudged bankrupt 被裁定破产
`Q|*1 adjudicated bankrupt 裁定破产人
(eI5_`'VC adjudication fee 裁定费;评定印花税额手续费;评估契据费
JjPKR?[> adjudication of bankruptcy 裁定破产;宣告破产
PF)jdcX adjudication of insolvency 裁定无力偿还债务
K1mPr^3rC adjusted actual 经调整的实数;调整后的实数
*"?l ]d adjusted current assets 经调整的流动资产;调整后的流动资产
K28+]qy[ adjusted figure 经调整的数字;调整后的数额
K2M~-S3 adjusted liabilities 经调整的负债;调整后的负债
qLn/2 adjusted loss 经调整的亏损;调整后的亏损
+T|JK7 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
[ey:e6,T9 adjusted profit 经调整的利润;调整后的利润
|'P]GK adjusted surplus 经调整的盈余额;调整后的盈余额
SQBa;hvgM adjusted value 经调整的价值;调整后的价值
&]" adjustment 调整;修订;理算〔保险〕
")O%86_Q: adjustment centre 调剂中心
[Y|8\Ph`& adjustment lag 调整过程的时间差距;调整时差
~ELNyI11 adjustment mechanism 调整机制
2`7==? adjustment of loss 亏损调整
GPkmf%FJ adjustment process 调整过程;调整程序
2D75:@JL}| adjustment range 调整幅度
xHL( !PF administered exchange rate 受管制汇率
d"}k!
0m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-G}[AkmS administration expenses 行政费用
e@Fo^#ImDx administration fee 手续费;行政费
lD)%s! administration in bankruptcy 破产管理
#pP[xE"Y administration order 遗产管理令
R)_%i<nq\ administrator 管理人;遗产管理人
fol,xMc& administrator of the estate 遗产管理人
tNO-e|~' admission of debt 债项承认书
HJLu'KY} admission of proof 接纳债权证明
M2PAy! J advance 放贷款项;垫付款项;预支款项;预付款项
`NCwK6/i advance account 暂支帐目;预付款帐户
od IV:( advance compensation 预付补偿金
d/PiiiFf, advance from shareholder 股东垫款
x'+T/zw advance pending reimbursement 预支以待日后付还
|jI#"LbF advanced economy 先进经济体系
3LAIl913 advancement 预付;预付财产
o<|cA5f\ advances warrant 垫款令
I8wXuIN_ advancing 贷出
{@eJtF+2 adverse balance 逆差
1C<uz29 adverse exchange 逆汇
u[@l~gwL advertisement addressed to shareholders 在报章刊登的致股东通告
Eo{"9j\ advice for collection 托收通知书
.<jr0,i advice of drawing 提款通知书;汇票通知书
}#L^! \V} advice of payment 付款通知
*@Lp`thq Advisory Committee [Securities and Futures Commission]
p`b"-[93 谘询委员会〔证券及期货事务监察委员会〕
61SlVec*o8 Advisory Committee on Diversification 经济多元化谘询委员会
2)G
%)' affidavit 誓章;遗产申报誓章
-e_hrCW&9 affidavit of no receipt 述明无收款的誓章
j/R[<47 affiliate 联号;联营公司;附属公司
Ja,wfRq affiliated company 附属公司;联号;联营公司
s3~lT. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-m)X]]~C affordability 负担能力
pOGeruu? African Development Bank [AfDB] 非洲开发银行
}Ga\wV after-acquired property 事后取得的财产
gRCdY8GH after-hours dealing 市后交易
6g|*`x{ after-tax profit 税后盈利;税后利润;税后溢利
d ^^bke$~ agency agreement 代理协议
C`$n[kCJ agency expenses 代理机构的开支
l n{e1':$" agency fee 代理费
8K.R= Agency Law 《代理法》
Id_2PkIN$~ agent 代理人;承销人
r"C agent of company 公司代理人
SQ44 agent's fee 代理人费;经纪费
YM1'L\^ aggregate 总计;总数;总体数字
TT2d81I3m aggregate amount 总款额;总额
F20E_2;@@ aggregate assets and liabilities 总体资产与负债
&|Bc7+/P aggregate at constant price 按固定价格计算的总体数字
A#Iyb){Y aggregate demand 总需求
[BWNRC1 aggregate gross position 总持仓量
k`So -e- aggregate limit 总限额
CLRiJ*U aggregate of salaries tax 合计薪俸税
kjg~n9#T aggregate performance 总体表现;总体业绩
4 8:>NW aggregate supply 总体供应
xDG2ws=@D aggregate surplus 总盈余
+fC=UAZ aggregate total 整体总额
@LS@cCC,a aggregate value 总值;合计价值
/RNIIY~w aggregated basis 合计基准
kW*f.! aggregated net chargeable income 合计应课税入息实额
tQ8.f aggregation 合并计算;合计;总和
dYG,_ji aggregation of incomes of husband and wife 夫妇入息合并计算
v'U{/ ,x aggregation of property 财产的总和
% 5m/ agio 差价;贴水
fa++MNf}3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ir
{OheJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ruc++@J@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
1$D_6U:H0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+b.g$CRr 《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》
T^Y([23 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[h^2Y&Au5 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ySx>LuY#3 agreement for a settlement 授产协议
8VeQ-#7M/ agreement for assignment 转让协议
isQ[ Gc!8 agreement for sale 售卖协议;买卖协议
v/](yT agreement for sale and purchase 买卖协议
[Yo,*,y31 agreement for the payment of interest 支付利息协议
brW :C?} agreement for the repayment of money 还款协议
d@ i}-; agreement of reinsurance 再保险协议
?\vh9 Agricultural Bank of China 中国农业银行
N9jH\0nG air passenger departure tax 飞机乘客离境税
Hw7;;HK
7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B
P2=2)Q airport tax 机场税
}RzWJ@QD< alcohol duty 酒精税
xC{qV, alienation 让与;让渡;转让
uehDIl0\[b alimony 生活费;赡养费
,5|&A All Ordinaries Index [AOI] 所有普通股指数
**$LR<L all risks 全险;综合险
)we}6sE" All Sales Record for Stock Market 《股票市场成交报告》
.} q&5v Allied Capital Resources Limited 新联财务有限公司
6HZ` .o:f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|_] Q$q[[% allocation letter 拨款信件
8kU!8^mH allocation of fund 分配款项;预留款项
C"!gZ8*\!9 allocation of profit 利润分配;溢利分配
M@`;JjtSA allocation warrant 拨款令
pk^K:Xs} allotment 分配;配股
CS@FYO allotment notice 股份配售通知;配股通知
T?x[C4wf+ allotment of shares 股份分配
8dO! allowable 可获宽免;免税的
=-8bsV/l allowable business loss 可扣除的营业亏损
YpH&<$x: allowable expenses 可扣税的支出
S'4(0j allowance 免税额;津贴;备抵;准备金
rf?qdd(~cH allowance for debts 债项的免税额
UaWl6 Y&Vu allowance for depreciation by wear and tear 耗损折旧免税额
"Q!(52_@J allowance for funeral expenses 殡殓费的免税额
~Lm$i6E< allowance for inflation 为通货膨胀而预留的款项;通胀准备金
:<hXH^n allowance for repairs and outgoings 修葺及支出方面的免税额
I(V!Mv8j allowance to debtor 给债务人的津贴
t; 4]cg:_ alteration of capital 资本更改
?)kG A$m# alternate trustee 候补受托人
_I)U%?V+ amalgamation 合并
iH/6M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[3(74 ambit of charges 征税范围;收费范围
LS7, a| amended valuation 经修订的估值
n\xX}, American Commodities Exchange 美国商品交易所
=T(6#" American Express Bank Limited 美国运通银行
Ove<mFI\ American Stock Exchange 美国证券交易所
l|/ep:x8 amortization 摊销
P!H_1RwXKC amount due from banks 存放银行同业的款项
.@(6 Y<dN amount due from banks abroad 存放海外银行同业的款项
Y"~gw~7OD amount due from holding companies 控股公司欠款
^lA=* jY( amount due from local banks 存放本港银行同业的款项
[P&7i57 amount due to banks 银行同业的存款
E~]R2!9 amount due to banks abroad 海外银行同业的存款
9fhsIe
amount due to holding companies 控股公司存款
;\]b T;# amount due to local banks 本港银行同业的存款
f4Xk,1Is amount due to outport banks 外埠银行同业的存款
;D:9+E<>a amount for note issue 发行纸币的款额
@)|C/oA amount of bond 担保契据的款额
EB2w0a5 amount of consideration 代价款额
|G?htZF amount of contribution 供款数额
Y8m1M-#w amount of indebtedness 负债款额
TygW0b 1 amount of principal of the loan 贷款本金额
K('hC)1 amount of rates chargeable 应征差饷数额
7JEbH?lEN amount of share capital 股本额
E^vJ@O amount of sums assured 承保款额
\#Pfj&* amount of variation 变动幅度
.}O[dR amount of vote 拨款数额
_a6[{_Pc amount payable 应付款额
r [4tPk amount receivable 应收款额
=p*]Az Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AS
=?@2 q analysis 分析
9QDFEYG ancillary risk 附属风险
Xc?&_\. + annual account 周年帐目;周年帐目报表;年度决算;年结
.?R!DYC` annual accounting date 年结日期
T)H{ annual allowance 每年免税额;年积金;年度津贴;年津
H5Z$*4%G annual balance 年度余额
q35f&O; annual disposable income 每年可动用收入
7]blrN] annual estimates 周年预算
~/98Id}v annual fee 年费
L3@82yPo! annual general meeting 周年大会
/J=v]<87a annual growth rate 年增率;每年增长率
~]nSSD)\ annual long-term supplement 长期个案每年补助金
;1%-8f:lW annual pensionable emolument 可供计算退休金的年薪
W3MU1gl6k{ annual report 年报
y%%}k Annual Report on the Consumer Price Index 《消费物价指数年报》
bgK'{_o- annual return 周年报表;周年申报表;每年报税表格
_#r+ !e Annual Return Rules 《周年报表规则》
E`?3PA8 annual review of consumer prices 每年消费物价回顾
[co% :xJu annual roll-forward basis 逐年延展方式
n/+.s(7c annual salary 年薪
mj9 <%P annual statement 年度报表;年度决算表
}+C2I Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
H@%GSE annuitant 年金受益人
Uk^B"y_ annuity 年金
wVEm:/;z& annuity contract 年金合约
AaWs}M annuity on human life 人寿年金
ioYGZ%RG# antecedent debt 先前的债项
[_1G@S6Ex ante-dated cheque 倒填日期支票
PE5R7)~A anticipated expenditure 预期开支
+RyjF~[e anticipated net profit 预期纯利
1Cgso` anticipated revenue 预期收入
v^d]~!h anti-inflation measure 反通货膨胀措施
CF?1R anti-inflationary stance 反通货膨胀立场
]sE?ezu apparent deficit 表面赤字
C~o7X^[R\ apparent financial solvency 表面偿债能力
b[o"7^H apparent partner 表面合伙人
6YGubH7%_ application for personal assessment 个人入息课税申请书
DXJ`oh application of fund 资金应用
ll`>FcQ application to release as liquidator and to destruct the books of accounts and documents
uBNn6j 申请免除清盘人职务及毁灭帐簿与文件
TU:7Df appointed actuary 委任精算师
^eo|P~w
g appointed auditor 委任核数师;委任审计师
P:k>aHnW appointed trustee 委任的受托人
?zw|kl appointer 委任人
C|}iCB apportioned pro rata 按比例分摊
-"=U?>( apportionment 分配;分摊
`f*Q$Ulqx Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q9Kve3u-i apportionment formula 分摊方程式
mi,E- apportionment of estate duty 遗产税的分摊
P<M?Qd1. appraisal 估价;评估
$W!!wN=B appreciable growth 可观增长
t!r A%* appreciable impact 显着影响
ihIVUu-M appreciable increase 可观增长
Kx;eaz:gx appreciation 增值;升值
eHn7iuS8 appreciation against other currencies 相对其他货币升值
<vONmE a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
__|+w<] appreciation tax 增值税
.QZaGw=,z appropriation 拨款;拨用;拨付
+
HK8jCa appropriation account 拨款帐目
i36eBjT Appropriation Bill 拨款法案
`w.n]TR appropriation-in-aid system 补助拨款办法
_"bHe/'CI approved assets 核准资产
&jslyQ# approved basket stock 认可一篮子证券
KK iE@_z approved budget 核准预算
18+)`M-5o approved charitable donation 认可慈善捐款
eZIhEOF approved charitable institution 认可慈善机构
AiEd!u. approved currency 核准货币;认可货币
~Y|*`C_) approved estimates 核准预算
@mw5~ + approved estimates of expenditure 核准开支预算
k <=//r approved overseas insurer 核准海外保险人
ca7=V/i_a{ approved overseas trust company 核准海外信托公司
;7?kl>5] approved pooled investment fund 核准汇集投资基金
6{n!Cb[e approved provident fund scheme 认可公积金计划
F'4w;-ax approved provision 核准拨款
1(I6.BHW approved redeemable share 核准可赎回股份
q7_ m&-0) approved regional stock 认可地区性证券
nD`w/0hT< approved retirement scheme 认可退休金计划
9Iwe2lu approved subordinated loan 核准附属贷款
G6/p1xy>o: arbitrage 套戥;套汇;套利
|iE50, arbitrageur 套戥者;套汇者
dQV;3^iUY arbitrary amount 临时款项
YQHw1 arrangement 措施;安排;协定
}<@b=_>S arrears 欠款
pWK(z[D arrears of pay 欠付薪酬
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Jan: arrears of revenue 逾期未收税款;逾期未收的帐项
HCyv ]LR articles of association 组织章程;组织细则;组织章程细则
bwD,YC Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
S ?{#r ascertainment of profit 确定利润
zsX1 QN16 "Asia Clear" “亚洲结算系统”
Z>)Bp/- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X*/ho Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
f&BY/ n, Asian Development Fund [ADF] 亚洲发展基金
YG@t5j#b Asian dollar bond 亚洲美元债券
w<Wf?a G Asian dollar market 亚洲美元市场
=t9\^RIx)? Asian dollar rate 亚洲美元利率
'gC_)rK* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/fZeWU0W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jcuB asked price 沽盘;喊价;索价;卖方报价
^l9N48]|? assessable income 应评税入息
D8Ykg >B;& assessable loss 应评税亏损
95 ;x=ju assessable profit 应评税利润
$ M`hh{ - assessable value 应评税值
M?Dfu
.t assessed profit 估定利润
DI:]GED"= assessed value 经评估价值
NdMb)l)m assessment 评税;评定;估价;评税单
pR(jglm7- assessment number 评税编号;估价编号
NidIVbT.A assessment of additional tax 补加税评税
v|uAzM{73 assessment of performance 业绩评估;实绩评价
ABQ('#78 Assessor 评税主任
';3{T:I asset price bubbles 资产价格泡沫
"P7nNa asset-backed securities 具资产保证的证券
;<&*rnH assets accretion 资产增值
ar__ Pf6r assets and liabilities 资产与负债
1_9<3,7 assets betterment statement 资产递增表;资产改进表
B8": 2HrW$ assets lending 实物放款;有抵押贷款
9^oKtkoDZ assets of the company passing on the death 死者去世时转移的公司资产
yXSFjcoB assets pledged as security for liabilities 用作负债抵押的资产
=/s>Q l assets portfolio 资产投资组合
s/$?^qtyC assets price 资产价格
qh9Z50E9 assets quality 资产质素
~Sj9GxTe assets realization 资产变现
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G5q< assets refinancing arrangement 资产再集资安排
|TS>hwkI assets securitization 资产证券化
'[AlhBX assets situated outside Hong Kong 在香港以外地方的资产
w>pq+og& assets stripping 削减资产;拆卖资产
ED=V8';D assets value 资产值
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assignee 承让人
RL!Oi|8 assignment 转让;转让书;转让契
9s\A\$("l assignment of interest 权益转让
gbF+WE assignment of letters patent and trade mark 专利证书及商标转让
L2\#w<d assignment of property 物业转让;物业转让书
]V^iN=(_5 assignment right 转让权
Xe$ I7iKD assignor 转让人
RRmz"j> associate 有联系的人;有关连人士;相联者;合伙人;联系人
ULs\+U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rDm~h~u5 associate member 附属会员
1oR7iD^ associated body corporate 相联法人团体
Zq+v6fk_Mn associated company 相联公司;联属公司
[k.t WA,& associated corporation 相联法团
wPQH(~k: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cG[l!Z 公认会计师公会〔英国〕
0)Uce=t` Association of Futures Exchange Brokers 香港期货经纪协会
(SpX w,: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+"rDT1^V association of underwriters 承保人组织
\UPjf]& assumption of control 接管
_Gn2o2T assurance 担保;保险;转易;转易书
Y~c|hfL assurance of interest 权益的转易
)eUh=eW at 19XX price 按一九XX年价格计算
&XIt5<$~R at a discount 按赔价计算;按贴水价格计算;打折扣
[w0QZyUn at a premium 按溢价计算;按升水价格计算
3@kf@Vf at call 通知付款;按通知
f.D?sH An at constant market price 按固定市价计算
6n,i0W at constant price 按固定价格计算
|:nn>E}ZA/ at cost 按成本计算
cz
>V8 at current market price 按当时市价计算;按现时市价计算
CDsSrKhx at current price 按当时价格计算;按现时价格计算
J l(&!?j at factor cost 按要素成本计算;按生产要素成本计算
LInz<bc<( at money-of-the-day price 按付款当日价格计算
YWe{juXSw at or better 按指定或较佳价位〔买卖指令〕
mk;&yh at par 按面值计算;平价
94h]~GqNi at sight 见票即付
&v56#lG at the close 按收市盘
[4YTDEv% at the opening 按开市盘
>"^ O"E attestation 见证;见证条款
Nv#t:J9f at-the-money option 平价期权
;Y00TGU attorney 受权人;受托代表人
2^r<{0@n attornment 新拥有人承认书
r(:5kC8K attributable profit 可归属利润
wo4;n9@I attributable share value 可归属股份价值
h{%nC>m; Auckland Stock Exchange 奥克兰证券交易所
e^8 O_VB auction 拍卖
c23oCfB> auctioneer 拍卖商
VLOO8N[o audit 审计;核数
zwhe Audit Commission 审计署
Luq#9(P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ur9?Td'*> 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〕
^X=arTE audit review 帐目审查
&*##bA"!B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<fZyAa3} audited account 审计帐目;经审计的帐目
?^7t'`zk audited annual account 经审计的周年帐目
aRj9E} audited balance sheet 经审计的资产负债表
$Ipg&`S" auditor 核数师;核数主任;审计师
Njxv4cc auditor's certificate 核数师证明书;审计师证明书
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VB- auditor's report 核数师报告;审计师报告
=O&%c%~q Aussie bond 澳元债券
$mu^G t austerity budget 紧缩预算
*1uKr9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
52%2R]G! Australia All Ordinaries Index 澳洲所有普通股票指数
vmU@^2JSJ Australian Dollar [AUD] 澳元
Z?6%;n^ 54 Australian Options Market 澳大利亚期权市场
@3) (BpFe Australian Securities Commission 澳洲证券事务监察委员会
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%Kz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=b%MXT Australian Stock Exchange 澳大利亚证券交易所
1a?!@g) Austrian Schilling [ATS] 奥地利先令
O9G[j=U authentication 认证;鉴证
}u\])I3 authority to purchase 委托购买证;委购书
VrHv)lUr authorization 认可;核准;授权;授权书
m}C>ti`VD authorization by direction 指示授权
ap.K=-H authorization by instruction 指令授权
b LB:MW\% authorization by warrant 令状授权
vUN22;Z\ authorization of unit trust 单位信托的认可
%P<hW+P! authorized agent 指定代理人
p)jk>j B authorized capital 法定资本
B~6&{7xc% authorized clerk 出市员
PY_u/<u authorized dealer 认可交易商
34`'M+3 authorized financial institution 认可财务机构
N nRD|A authorized fund 认可基金
Nkjza:f{ authorized fund house 获授权的基金公司;认可基金公司
6g2a[6G5 authorized institution 认可机构
S'k_olx7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
I&2c&yO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IshKH- authorized insurer 获授权保险人;获认可承保人
'KP@W9j authorized investment 特准投资项目
n&L+wqJ authorized person 获授权人
^&B@Uw5{ authorized representative 获授权代表
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4-4 authorized share capital 法定股本
dz:E? automated quotation system 自动报价系统
{Bk[rCl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P60~V"/P 自动交易系统〔香港期货交易所有限公司〕
2V"B:X\ automatic adjustment mechanism 自动调整机制
v:f}XK< automatic adjustment system 自动调整系统
]%hn`ZJ Automatic Clearing House 自动票据交换所
s6H]J{1F automatic exchange rates accumulation system 自动化汇率累集系统
.t{MIC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o\[~.";Z automatic teller machine [ATM] 自动柜员机
NokU)O ;x autopay 自动转帐
`[z<4"Os available assets 可用资产
KT_!d * available fiscal reserve 现存财政储备
SOs:]U-T3 available profit 可用利润
v]'ztFA Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
/'Ass(=6 average 平均;平均数;海损
7TgOK average basic salary 平均基本薪金
\MsTB|Z average consumer expenditure 平均消费开支;一般消费开支
Umz KY average cost 平均成本
<5-[{Q/2z average cost of land production 增辟土地平均成本
%<)2/|lCd average daily turnover 平均每日成交额
<C_jF average daily wage rate 平均每日工资率
`EEL1[:BR average expenditure pattern 平均开支模式
9/{(%XwX average growth rate 平均增长率
Y#]+Tm(+ average net fixed assets 固定资产平均净值
?L5zC+c! average of relatives 相对价格平均数
pf2[,v/ average price 平均价格
b[sx_b average propensity to consume 平均消费倾向;一般消费倾向
XtXEB<4Z average propensity to save 平均储蓄倾向;一般储蓄倾向
8Ry3`ct average rate 平均率
&x=.$76 average revenue 平均收入;平均收益
F<ZYh average stock 平均库存;平均存货
=qoWCmg"& average yearly rent 平均年租
zbXI% avoidance of double taxation 避免双重课税
uX"H4lO~ avoidance of tax 避税