A:
]~P? A share A股;甲类股份
9pgct6BO abatement of tax 减税;减扣免税额
'54@-}D ABN AMRO Bank N.V. 荷兰银行
f
{
ueI< above-the-line expenditure 线上项目支出;经常预算支出
0c{N) above-the-line receipt 线上项目收入;经常预算收入
Km?i{TW ABSA Asia Limited 南非联合亚洲有限公司
ICi- iX absolute change 绝对数值变更
DF~w20+ absolute expenditure 实际开支
NXx}KF c absolute guideline figure 绝对准则数字
/_O-m8+4m absolute interest 绝对权益
TaC)N absolute order of discharge 绝对破产解除令
rcK*",> absolute profit margin 绝对利润幅度
}Z6/b
_kV absolute value 实值;绝对值
?|33Np) absolutely vested interest 绝对既得权益
~-6;h.x= absorbed cost 已吸收成本;已分摊成本
E(oNS\4 absorption 吸收;分摊;合并
BhKxI absorption rate 吸收率;摊配率;分摊率
?aCR>AY5X ACB Finance Limited 亚洲商业财务有限公司
cZYX[.oIB acceptable form of reciprocity 合理的互惠条件
[Y*UCFhI0 acceptable rate 适当利率;适当汇率
Di6:r3sEO acceptance agreement 承兑协议
{^qc`oF acceptance for honour 参加承兑
b?$3jOtW acceptor 承兑人;接受人;受票人
_D:/?=y;e acceptor for honour 参加承兑人
efhwbn accident insurance 意外保险
Rz)#VVYC= Accident Insurance Association of Hong Kong 香港意外保险公会
!CWqI)= accident insurance scheme 意外保险计划
im'0^ accident year basis 意外年度基准
"FU|I1Xz accommodation 通融;贷款
Ort\J~O accommodation bill 通融票据;空头票据
Gc'HF"w accommodation party 汇票代发人
*M*k-Z':.* account balance 帐户余额;帐户结余
^Z!W3q Q account book 帐簿
0jXIx2y account collected in advance 预收款项
()?)Ybqss account current book 往来帐簿
Jx}5`{\ account of after-acquired property 事后取得的财产报告
4k#6)e account of defaulter 拖欠帐目
*<hpq) account payable 应付帐款
6Z"%vrH account payee only [A/C payee only] 只可转帐;存入收款人帐户
*w _j; account receivable 应收帐款
p|((r?{ account receivable report 应收帐款报表
TnG"_VK9R account statement 结单;帐单;会计财务报表
H(AYtnvB account title 帐户名称;会计科目
a'\`Mi@rb accountant's report 会计师报告
z TK Accountant's Report Rules 会计师报告规则
B8PF}Mf accounting and auditing procedure 会计与审计程序;会计与核数程序
%~h'#S2X( Accounting Arrangements 《会计安排》
YMWy5 \ accounting basis 会计基础
_CZ* z accounting by Official Receiver 破产管理署署长呈交的帐目
52"/Zr }j Accounting Circular 《会计通告》
N>~*Jp2; accounting class 会计类别
d/^^8XUK accounting date 记帐日期;会计结算日期
M *}$$Fe| accounting for money 款项核算
"P|G^*"~2 Accounting Officer 会计主任
d0xV<{,- accounting period 会计报告期;会计期
@@5u{K accounting policy 会计政策;会计方针
o{
(v accounting practice 会计惯例
d.
a> (G accounting principle 会计准则
WULj@ds\~ accounting record 会计记录
$^l=#tV accounting report 会计报告
&a0%7ea`.S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F^\v`l, Accounting Society of China 中国会计学会
Bj2rA.M accounting statement 会计报表
brFOQU? accounting system 会计制度;会计系统
nQ+{1 C accounting transaction 会计事项;帐务交易
JdAjKN accounting treatment 会计处理
k X-AC5] accounting year 会计年度
k >MgrtJI accretion 增值;添加
H!A^ MI accrual 应计项目;应累算数目
Oe#k| accrual basis 应计制;权责发生制
%9Ue`8 accrual basis accounting 应计制会计;权责发生制会计
q^Z\V? accrue 应累算;应计
M|Se|*w accrued benefit 应累算利益
"~;jFB8 accrued charges 应计费用
r[lHYO accrued cumulative preference share dividend 应累算的累积优先股股息
GwvxX&P accrued expenses 应累算费用
J
h"]iN accrued interest payable 应付利息;应计未付利息
4$J/e?i accrued interest receivable 应收利息;应计未收利息
QSLDA` accrued right 累算权益
w\M_3} accruing profit 应累算的利润
q&M;rIo? accumulated fiscal reserve 累积财政储备
Vg3&:g5 / accumulated profit 累积利润;滚存溢利
(tz! "K accumulated reserve 累积储备
x4.
#_o& accumulation of surplus income 累积收益盈余
$~-j-0
\m acquired assets 既得资产
yTEuf@ acquisition 收购;购置;取得
7KEGTKfW acquisition cost 购置成本
md_Ld
/ acquisition expenses 购置费用
J@5 OZFMZ acquisition of 100% interest 收购全部股权
K%g\\uo acquisition of control 取得控制权
OlK2<< acquisition of fixed assets 购置固定资产
zb4g\H
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eyM3W}[S$/ acquisition price 收购价
&>/nYvuq - act of God 天灾
3S9~rLrn? acting partner 执事合伙人
T;% SB& active market 买卖活跃的市场;交投畅旺的市场;旺市
ygPZkvZ active partner 积极参与的合伙人
%`TLs^ active trading 交投活跃
`bm-ONK actual circulation 实际流通
kb6v2 ^8H actual cost 实际成本
Yv;aQF"a actual expenditure 实际开支;实际支出
-lp_~)j^ actual income 实际入息;实际收入;实际收益
[ M'1aBx^ actual market 现货市场
8sg *qQ actual price 现货价;实际价格
wVvU]UT actual profit 实际利润
HqgH\ actual quotation 实盘;实际价位;实际报价
(UM+?]Qwy actual year basis 按实际年度计算
>!2'|y^ actuals 实货
ZQ:Y5ph actuarial investigation 精算调查
7-LeJRB actuarial principle 精算原则
Ac54VN actuarial report 精算师报告
KYQ6U.%W Actuarial Society of Hong Kong 香港精算学会
8%"e-chd actuarial valuation 精算师估值
HT]ubw]rJ actuary 精算师
M(BZ<,9V ad referendum agreement 暂定协议;有待覆核的协定
$@xkKe" ad valorem duty 从价税;按值征税
oHYD6qJX{ ad valorem duty system 从价税制
pg<>Ow5,~l ad valorem fee 从价费
,..b)H5n ad valorem tariff 从价关税
[q@%)F additional allowance 额外免税额
G9i#_ additional amount for unexpired risk 未过期风险的额外款额
l gC additional assessable profit 补加应评税利润
|(V3 additional assessment 补加评税
-bE|FFU additional commitment 额外承担
>"[u.1J_'I additional commitment vote 额外承担拨款
H~@h
#6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l\5NuCgRY additional dependent parent allowance 供养父母额外免税额
usA!MMH4 additional provision 额外拨款
U}7[8&k1 additional stamp duty 附加印花税
c~
SI" additional tax 补加税罚款;补加税款
B/71$i Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
%Xl@o adjudged bankrupt 被裁定破产
71%u|k8| adjudicated bankrupt 裁定破产人
-FI1$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
fwEi//1 adjudication of bankruptcy 裁定破产;宣告破产
$CmTsnR1#y adjudication of insolvency 裁定无力偿还债务
(07d0 <<[ adjusted actual 经调整的实数;调整后的实数
"duJl- adjusted current assets 经调整的流动资产;调整后的流动资产
{x:IsQZ adjusted figure 经调整的数字;调整后的数额
x#^kv) adjusted liabilities 经调整的负债;调整后的负债
OrBFe *2y adjusted loss 经调整的亏损;调整后的亏损
c>g%oE 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
W@tLT[}CG adjusted profit 经调整的利润;调整后的利润
:-Pj )Y{I adjusted surplus 经调整的盈余额;调整后的盈余额
8M|Q^VeT,1 adjusted value 经调整的价值;调整后的价值
,aJrN!fzU adjustment 调整;修订;理算〔保险〕
vEsSqzc adjustment centre 调剂中心
2R!W5gs1< adjustment lag 调整过程的时间差距;调整时差
}FXRp=s adjustment mechanism 调整机制
3XRG" adjustment of loss 亏损调整
EkX6> mo adjustment process 调整过程;调整程序
q~3&f adjustment range 调整幅度
lySa Jd administered exchange rate 受管制汇率
NSq"\A\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6D0,ME# administration expenses 行政费用
G!\xc administration fee 手续费;行政费
S%oGBY*Z administration in bankruptcy 破产管理
v<wT`hiKW administration order 遗产管理令
eG v"&kr administrator 管理人;遗产管理人
zN1;v6; administrator of the estate 遗产管理人
,b4&$W]. admission of debt 债项承认书
55,-1tWs admission of proof 接纳债权证明
X&IY(CX advance 放贷款项;垫付款项;预支款项;预付款项
Q?@G>uz advance account 暂支帐目;预付款帐户
tTgW^&B advance compensation 预付补偿金
if'4MDl advance from shareholder 股东垫款
H/$q]i*#K advance pending reimbursement 预支以待日后付还
*"ShE=\p advanced economy 先进经济体系
H4,yuV advancement 预付;预付财产
}#J}8. advances warrant 垫款令
F'I6aE% advancing 贷出
kQ8WO|bA adverse balance 逆差
tpN}9N adverse exchange 逆汇
UwU]l17~ advertisement addressed to shareholders 在报章刊登的致股东通告
UL%ihWq advice for collection 托收通知书
F?B=:8,} advice of drawing 提款通知书;汇票通知书
#k)\e;,X advice of payment 付款通知
ooQ( bF Advisory Committee [Securities and Futures Commission]
B^9 #X5! 谘询委员会〔证券及期货事务监察委员会〕
TTpF m~?( Advisory Committee on Diversification 经济多元化谘询委员会
Vz*'^=(o& affidavit 誓章;遗产申报誓章
U&R$(k0zS affidavit of no receipt 述明无收款的誓章
@XmkIm affiliate 联号;联营公司;附属公司
67x^{u7 affiliated company 附属公司;联号;联营公司
jH1~Ve+q9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:X
f3wP= affordability 负担能力
Vd4osBu{fY African Development Bank [AfDB] 非洲开发银行
;"Y6&YP< after-acquired property 事后取得的财产
#F@7>hd1 after-hours dealing 市后交易
M6iKl after-tax profit 税后盈利;税后利润;税后溢利
bG)MG0<TT agency agreement 代理协议
}b`*%141 agency expenses 代理机构的开支
|xm|Q(PG agency fee 代理费
=&b[V" Agency Law 《代理法》
#4M0%rN agent 代理人;承销人
&/9oi_r%r agent of company 公司代理人
V{{x~Q9 agent's fee 代理人费;经纪费
_3a
5/IZ aggregate 总计;总数;总体数字
3iw9jhK!W aggregate amount 总款额;总额
j&.BbcE45 aggregate assets and liabilities 总体资产与负债
7krA+/Qr( aggregate at constant price 按固定价格计算的总体数字
d}_c( aggregate demand 总需求
7w, FA aggregate gross position 总持仓量
L ]c9 aggregate limit 总限额
S)yV51^B aggregate of salaries tax 合计薪俸税
DlI5} Jh aggregate performance 总体表现;总体业绩
mI#; pO2 aggregate supply 总体供应
]6 wi aggregate surplus 总盈余
!`lqWO_/
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;kBies>V aggregate value 总值;合计价值
`@7tWX0 aggregated basis 合计基准
e%6{P aggregated net chargeable income 合计应课税入息实额
9 NQq=@ aggregation 合并计算;合计;总和
MVZ>:G9: aggregation of incomes of husband and wife 夫妇入息合并计算
kqw? X{ aggregation of property 财产的总和
_+iz?|U agio 差价;贴水
K8Zk{on 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》
%SCu29km Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q%^bA,$&D 《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》
6l'y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h>0<@UP 《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》
%<yM=1~> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M7,MxwZ0k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>N-% agreement for a settlement 授产协议
"6Uj:9 agreement for assignment 转让协议
i5Q<~;Z+ agreement for sale 售卖协议;买卖协议
zi
.,?Q agreement for sale and purchase 买卖协议
0(x@
NGb>{ agreement for the payment of interest 支付利息协议
-^v}T/Kl# agreement for the repayment of money 还款协议
(p=GR# agreement of reinsurance 再保险协议
dRm'$
G9 Agricultural Bank of China 中国农业银行
(}1f]$V air passenger departure tax 飞机乘客离境税
VAGMI+ - Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4tJ4X' U airport tax 机场税
_`>7
Q),7 alcohol duty 酒精税
rJp6d :M
alienation 让与;让渡;转让
]bb}[#AY alimony 生活费;赡养费
C}_:K)5q All Ordinaries Index [AOI] 所有普通股指数
Y{RB\}f( all risks 全险;综合险
MXk. 2 All Sales Record for Stock Market 《股票市场成交报告》
[oLQd-+
Allied Capital Resources Limited 新联财务有限公司
K- C-+RB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
389.&`Q%Ut allocation letter 拨款信件
a] =\h'S allocation of fund 分配款项;预留款项
L]N2rMM allocation of profit 利润分配;溢利分配
92VX5?Cyg allocation warrant 拨款令
PRC)GP&q allotment 分配;配股
/? 1Yf allotment notice 股份配售通知;配股通知
K/v-P <g allotment of shares 股份分配
cu!bg+,zl allowable 可获宽免;免税的
9Pk3}f)a allowable business loss 可扣除的营业亏损
i03}f%JnuO allowable expenses 可扣税的支出
^jjJM| a allowance 免税额;津贴;备抵;准备金
E:=KH\2f allowance for debts 债项的免税额
)+4}Ix/q allowance for depreciation by wear and tear 耗损折旧免税额
E(kpK5h{ allowance for funeral expenses 殡殓费的免税额
SoU'r]k1x allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Pl&`&N; allowance for repairs and outgoings 修葺及支出方面的免税额
=v$s+`cP allowance to debtor 给债务人的津贴
KGmc*Jwy alteration of capital 资本更改
wn|@D< alternate trustee 候补受托人
^@L
l(? amalgamation 合并
I7z/GA\x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J?quYlS ambit of charges 征税范围;收费范围
cN}A rv amended valuation 经修订的估值
&d3 '{~: American Commodities Exchange 美国商品交易所
I@Z*Nu1L American Express Bank Limited 美国运通银行
np\2sa` American Stock Exchange 美国证券交易所
*M<BPxh0w] amortization 摊销
Dh(T)yc amount due from banks 存放银行同业的款项
!riMIl1 amount due from banks abroad 存放海外银行同业的款项
f\_!N
"HW amount due from holding companies 控股公司欠款
K6*UFO4}i amount due from local banks 存放本港银行同业的款项
.L5*E(<K0 amount due to banks 银行同业的存款
RG
r'<o ) amount due to banks abroad 海外银行同业的存款
emY5xZ@N amount due to holding companies 控股公司存款
vs)I pV( amount due to local banks 本港银行同业的存款
^iRwwN=d amount due to outport banks 外埠银行同业的存款
R|J>8AL}BY amount for note issue 发行纸币的款额
[S&O-b8A amount of bond 担保契据的款额
fw v
T2G4 amount of consideration 代价款额
<&s)k amount of contribution 供款数额
w[7.@ %^[ amount of indebtedness 负债款额
Xe3z6 amount of principal of the loan 贷款本金额
`}8@[iB' amount of rates chargeable 应征差饷数额
j /dE6d amount of share capital 股本额
p $1Rgm\ amount of sums assured 承保款额
?Ga2K amount of variation 变动幅度
#C;zS9(]B amount of vote 拨款数额
]n]uN~)9 amount payable 应付款额
dFP-(dX# amount receivable 应收款额
|k
.M+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@W\4UX3dK analysis 分析
ddq 1NW ancillary risk 附属风险
1;:t~Y annual account 周年帐目;周年帐目报表;年度决算;年结
@23RjoK annual accounting date 年结日期
gLSG:7m@ annual allowance 每年免税额;年积金;年度津贴;年津
`TD%M`a annual balance 年度余额
?I2k6%a annual disposable income 每年可动用收入
?WQd annual estimates 周年预算
Q@W|GOH3 annual fee 年费
%f_OP$;fc annual general meeting 周年大会
UG"6RW @ annual growth rate 年增率;每年增长率
"ex~LB annual long-term supplement 长期个案每年补助金
M`+e'vdw annual pensionable emolument 可供计算退休金的年薪
YUVc9PV)Ws annual report 年报
56=K@$L {F Annual Report on the Consumer Price Index 《消费物价指数年报》
:O'C:n<g annual return 周年报表;周年申报表;每年报税表格
Uq]EJu Annual Return Rules 《周年报表规则》
kV:FJx0xP annual review of consumer prices 每年消费物价回顾
g\\1C2jG annual roll-forward basis 逐年延展方式
ZA_zKJ[[7 annual salary 年薪
tk)>CK11 annual statement 年度报表;年度决算表
E/8u' 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
/x:(SR2, annuitant 年金受益人
[[?[? V , annuity 年金
:
>wQwf annuity contract 年金合约
T7lj39pJq annuity on human life 人寿年金
n:*_uc^C antecedent debt 先前的债项
vJj:9KcP>h ante-dated cheque 倒填日期支票
by|?g8 anticipated expenditure 预期开支
9 yW~79n anticipated net profit 预期纯利
p17|ld` anticipated revenue 预期收入
juYA`:qE& anti-inflation measure 反通货膨胀措施
%EVV-n@ anti-inflationary stance 反通货膨胀立场
I`"-$99|t1 apparent deficit 表面赤字
"ji$@b_\? apparent financial solvency 表面偿债能力
3KZ
y
H apparent partner 表面合伙人
<=m
30{;f
application for personal assessment 个人入息课税申请书
]D?# \| application of fund 资金应用
fzRyG-cEpj application to release as liquidator and to destruct the books of accounts and documents
@!":(@3[ 申请免除清盘人职务及毁灭帐簿与文件
iFnOl*TC appointed actuary 委任精算师
YV1a3 appointed auditor 委任核数师;委任审计师
~~xyFT+{F appointed trustee 委任的受托人
4C,kA+P appointer 委任人
X"TUe>cM apportioned pro rata 按比例分摊
Sqdc1zC apportionment 分配;分摊
z{`6# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zJfK4o apportionment formula 分摊方程式
B-\,2rCC Z apportionment of estate duty 遗产税的分摊
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M\"A4 appraisal 估价;评估
d DIQ+/mmg appreciable growth 可观增长
!v-w6WG" appreciable impact 显着影响
K9C@dvFH appreciable increase 可观增长
4V228>9w appreciation 增值;升值
=GH@.3`X appreciation against other currencies 相对其他货币升值
H]tSb//qc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tKG;k"wk appreciation tax 增值税
"GwWu-GS appropriation 拨款;拨用;拨付
b(|%Gbg@c appropriation account 拨款帐目
7wiK.99 Appropriation Bill 拨款法案
Q\o$**+{ appropriation-in-aid system 补助拨款办法
l$qStL*8O approved assets 核准资产
YeRcf` approved basket stock 认可一篮子证券
}>{ L#JW approved budget 核准预算
BN\fv, approved charitable donation 认可慈善捐款
i>tW|N approved charitable institution 认可慈善机构
~']&. approved currency 核准货币;认可货币
ERfd7V<c> approved estimates 核准预算
VMxYZkMNd_ approved estimates of expenditure 核准开支预算
P1)* q0 approved overseas insurer 核准海外保险人
x1m8~F approved overseas trust company 核准海外信托公司
u}-d7-= approved pooled investment fund 核准汇集投资基金
;OQ'B=uK approved provident fund scheme 认可公积金计划
aQ!9#d_D approved provision 核准拨款
C3
gZ6m approved redeemable share 核准可赎回股份
X"hOHx5P approved regional stock 认可地区性证券
M>?aa6@0 approved retirement scheme 认可退休金计划
7y>Tn`V8G approved subordinated loan 核准附属贷款
I" 8d5a} arbitrage 套戥;套汇;套利
6P%<[Z arbitrageur 套戥者;套汇者
ilDJwZg# arbitrary amount 临时款项
< -Hs<T|tW arrangement 措施;安排;协定
:b<-[8d& arrears 欠款
mD D4_E2* arrears of pay 欠付薪酬
_l#3]# arrears of revenue 逾期未收税款;逾期未收的帐项
ERp:EZ' articles of association 组织章程;组织细则;组织章程细则
oF%^QT"R Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
lnC!g ascertainment of profit 确定利润
}yx=(+jP "Asia Clear" “亚洲结算系统”
/e.FY9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ur/Oc24i1n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H o4B Asian Development Fund [ADF] 亚洲发展基金
r +p@X Asian dollar bond 亚洲美元债券
d3EjI6R*z Asian dollar market 亚洲美元市场
51o@b Asian dollar rate 亚洲美元利率
\g~ws9'~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_L*f8e8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#joF{M{ asked price 沽盘;喊价;索价;卖方报价
2UU2Vm_6 assessable income 应评税入息
b(q$j/~ zb assessable loss 应评税亏损
b:fxkQm assessable profit 应评税利润
n!UMU ^ assessable value 应评税值
8`:M\* assessed profit 估定利润
#2Ac assessed value 经评估价值
H/^~<U#p assessment 评税;评定;估价;评税单
_, \y2&KT assessment number 评税编号;估价编号
f*{M3"$E assessment of additional tax 补加税评税
<)_:NRjBF& assessment of performance 业绩评估;实绩评价
X!U]`Qh Assessor 评税主任
6PiEa( asset price bubbles 资产价格泡沫
-/M9 vS asset-backed securities 具资产保证的证券
9Tzc(yCY assets accretion 资产增值
"NxOOLL assets and liabilities 资产与负债
zo_k\K`{@ assets betterment statement 资产递增表;资产改进表
ijvNmn1k assets lending 实物放款;有抵押贷款
r@|R-Binz assets of the company passing on the death 死者去世时转移的公司资产
T1lXYhAWS assets pledged as security for liabilities 用作负债抵押的资产
ISpeV assets portfolio 资产投资组合
eZynF<i assets price 资产价格
>:.w7LQy/ assets quality 资产质素
xh{mca>?G assets realization 资产变现
k!Vn4?B"k assets refinancing arrangement 资产再集资安排
&[NVP&9&U assets securitization 资产证券化
pt=7~+r assets situated outside Hong Kong 在香港以外地方的资产
AiY|O S3R assets stripping 削减资产;拆卖资产
qzz[y#q( assets value 资产值
V)2"l"Kt assignee 承让人
+7Sf8tg\ assignment 转让;转让书;转让契
&\&'L|0F assignment of interest 权益转让
GMEw assignment of letters patent and trade mark 专利证书及商标转让
`ifb<T assignment of property 物业转让;物业转让书
.KFA218h*x assignment right 转让权
l!\1,J:}Z assignor 转让人
IKvd!,0xf associate 有联系的人;有关连人士;相联者;合伙人;联系人
HMF8;,<_w? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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53bM+ associated body corporate 相联法人团体
'!pAnsXfO associated company 相联公司;联属公司
lxm*;?j`W associated corporation 相联法团
t G]N*%@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d0'7efC+ 公认会计师公会〔英国〕
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Fc9^.* Association of Futures Exchange Brokers 香港期货经纪协会
~@xT]D!BQ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S2Zx &D/_ association of underwriters 承保人组织
!)NYW4" assumption of control 接管
\^yXc*C assurance 担保;保险;转易;转易书
)i&%cyZw assurance of interest 权益的转易
(gLea at 19XX price 按一九XX年价格计算
T:c7@^= at a discount 按赔价计算;按贴水价格计算;打折扣
ex.+'m<g at a premium 按溢价计算;按升水价格计算
&8Zeq3~ at call 通知付款;按通知
T0g0jr{ at constant market price 按固定市价计算
j0AwL7 at constant price 按固定价格计算
}|AX_=a at cost 按成本计算
L?C\Q^0"`G at current market price 按当时市价计算;按现时市价计算
!syU]Yk at current price 按当时价格计算;按现时价格计算
a/#+92C at factor cost 按要素成本计算;按生产要素成本计算
NK 8<=
n%" at money-of-the-day price 按付款当日价格计算
jz|VF,l at or better 按指定或较佳价位〔买卖指令〕
Cm^Ylp at par 按面值计算;平价
2>g^4( at sight 见票即付
vxb@9eb!H at the close 按收市盘
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i'd5B5 at the opening 按开市盘
{&E?<D2_& attestation 见证;见证条款
u',b1 3g( at-the-money option 平价期权
5;}2[3}[ attorney 受权人;受托代表人
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Z2^@It attornment 新拥有人承认书
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-jFP7tEv attributable share value 可归属股份价值
$Ru&>D#stK Auckland Stock Exchange 奥克兰证券交易所
Jl\'V auction 拍卖
3] N q@t auctioneer 拍卖商
wXz\NGW audit 审计;核数
Qy/uB$q{A Audit Commission 审计署
#kj~G]QA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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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〕
(/-lV&eR audit review 帐目审查
v3-5"q!Sq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AHq M7+r9 audited account 审计帐目;经审计的帐目
b)d^ `J audited annual account 经审计的周年帐目
B`#*o<eb audited balance sheet 经审计的资产负债表
2_wvC auditor 核数师;核数主任;审计师
su}&".e^ auditor's certificate 核数师证明书;审计师证明书
Z A [ ) auditor's report 核数师报告;审计师报告
00"CC Aussie bond 澳元债券
/\d(c/, 4 austerity budget 紧缩预算
rjXnDh]MC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AH|Y<\ Australia All Ordinaries Index 澳洲所有普通股票指数
3\1#eK'TK. Australian Dollar [AUD] 澳元
MBlBMUJk Australian Options Market 澳大利亚期权市场
2R\+} Australian Securities Commission 澳洲证券事务监察委员会
<Kg2$lu(_` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-'j7SOGk Australian Stock Exchange 澳大利亚证券交易所
eap8*ONl Austrian Schilling [ATS] 奥地利先令
(nq^\ZdF authentication 认证;鉴证
_p0)vT authority to purchase 委托购买证;委购书
f$vwuW authorization 认可;核准;授权;授权书
0iF -}o authorization by direction 指示授权
ndqckT@93 authorization by instruction 指令授权
eIsT!V"7 authorization by warrant 令状授权
)Z("O[ authorization of unit trust 单位信托的认可
p=H3Q?HJ} authorized agent 指定代理人
B@"J]S authorized capital 法定资本
a#$N% =j authorized clerk 出市员
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Pi+3 authorized dealer 认可交易商
CG.,/]_ authorized financial institution 认可财务机构
S"Kq^DN authorized fund 认可基金
f9a$$nb3` authorized fund house 获授权的基金公司;认可基金公司
>otJF3zw authorized institution 认可机构
?.Q3 pUT authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)(lJT&e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<1K7@Tu authorized insurer 获授权保险人;获认可承保人
3-iD.IAUm@ authorized investment 特准投资项目
IytDvz*| authorized person 获授权人
$T?]+2,6; authorized representative 获授权代表
,m:L2 -J@ authorized share capital 法定股本
Ch t%uzb, automated quotation system 自动报价系统
b4)k &*dfR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O:._W< 自动交易系统〔香港期货交易所有限公司〕
2$tQ @r automatic adjustment mechanism 自动调整机制
F_v-}bbcFQ automatic adjustment system 自动调整系统
T{tn.sT Automatic Clearing House 自动票据交换所
*,&S' ,S- automatic exchange rates accumulation system 自动化汇率累集系统
9n"V\e_R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Kr]z]4.d@ automatic teller machine [ATM] 自动柜员机
kutJd{68 autopay 自动转帐
/kRAt^4! available assets 可用资产
^&NN]? available fiscal reserve 现存财政储备
e8-ehs> available profit 可用利润
T<6GcI>A Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
*7Xzht&f average 平均;平均数;海损
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\N{rP& average basic salary 平均基本薪金
4gb'7' average consumer expenditure 平均消费开支;一般消费开支
o<rsAe average cost 平均成本
nE$
f average cost of land production 增辟土地平均成本
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average daily turnover 平均每日成交额
`BjR.xMv average daily wage rate 平均每日工资率
Zw#<E
=\ average expenditure pattern 平均开支模式
|mOMRP#' average growth rate 平均增长率
Pj&A= average net fixed assets 固定资产平均净值
r**f,PDZ average of relatives 相对价格平均数
Bzw19S6y average price 平均价格
{[P!$
/ average propensity to consume 平均消费倾向;一般消费倾向
M*(H)i;s:w average propensity to save 平均储蓄倾向;一般储蓄倾向
K"w%n[u) average rate 平均率
uXpv*i{R average revenue 平均收入;平均收益
'%&z.{ average stock 平均库存;平均存货
@vt$MiOi average yearly rent 平均年租
,56;4)cv avoidance of double taxation 避免双重课税
WqQU@sA avoidance of tax 避税