A:
4C`RxQJM A share A股;甲类股份
3?B1oIHQ abatement of tax 减税;减扣免税额
vNw(hT5750 ABN AMRO Bank N.V. 荷兰银行
7"Xy8]i{z above-the-line expenditure 线上项目支出;经常预算支出
zn>lF above-the-line receipt 线上项目收入;经常预算收入
)(]rUJ~+~A ABSA Asia Limited 南非联合亚洲有限公司
<Z-Pc?F&(k absolute change 绝对数值变更
\)dp absolute expenditure 实际开支
oSrA4g absolute guideline figure 绝对准则数字
,?yjsJd. absolute interest 绝对权益
f4p*!e absolute order of discharge 绝对破产解除令
0Ye/ absolute profit margin 绝对利润幅度
0hoMf=bb$ absolute value 实值;绝对值
{LiJ=Ebt absolutely vested interest 绝对既得权益
1vo3aF absorbed cost 已吸收成本;已分摊成本
=u2~=t=LV absorption 吸收;分摊;合并
|>(Vo@ absorption rate 吸收率;摊配率;分摊率
Wq3PN^ ACB Finance Limited 亚洲商业财务有限公司
h^(U:M=A acceptable form of reciprocity 合理的互惠条件
G|jHic! acceptable rate 适当利率;适当汇率
>l 0aME@-0 acceptance agreement 承兑协议
"#E
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#+o$Tg acceptor 承兑人;接受人;受票人
LhAN( [ acceptor for honour 参加承兑人
2;sTSGDG accident insurance 意外保险
%/3+:}@G Accident Insurance Association of Hong Kong 香港意外保险公会
4vL\t
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O + aK#eF accident year basis 意外年度基准
rS>.!DiYr, accommodation 通融;贷款
1#N`elm accommodation bill 通融票据;空头票据
1?QVtfwY accommodation party 汇票代发人
|WaWmp(pQ account balance 帐户余额;帐户结余
p|gVIsg[-e account book 帐簿
{qHQ_ _Bl account collected in advance 预收款项
nN&dtjoF account current book 往来帐簿
UhJS=YvT account of after-acquired property 事后取得的财产报告
lai@,_<GV account of defaulter 拖欠帐目
eM!Oc$C8[ account payable 应付帐款
Ly(iq account payee only [A/C payee only] 只可转帐;存入收款人帐户
(^~a1@f,J account receivable 应收帐款
K_+M?ap_ account receivable report 应收帐款报表
<,DMD account statement 结单;帐单;会计财务报表
t?&; account title 帐户名称;会计科目
aO$0[-A accountant's report 会计师报告
R7IFlQH% Accountant's Report Rules 会计师报告规则
nP*DZC0kE& accounting and auditing procedure 会计与审计程序;会计与核数程序
}*J04o$oI Accounting Arrangements 《会计安排》
^N7cX K* accounting basis 会计基础
Bj{J&{ accounting by Official Receiver 破产管理署署长呈交的帐目
5dv|NLl Accounting Circular 《会计通告》
F
lVG, Z accounting class 会计类别
M5*Ln-qt(a accounting date 记帐日期;会计结算日期
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<a? accounting for money 款项核算
w)<.v+u.Y Accounting Officer 会计主任
=,*/Ph& accounting period 会计报告期;会计期
. ?#Q(eLj accounting policy 会计政策;会计方针
\0lQ1FrY accounting practice 会计惯例
L__{U_p accounting principle 会计准则
-5e8m4* accounting record 会计记录
L2Cb/!z`c accounting report 会计报告
0>m$e(Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B0RVtbK Accounting Society of China 中国会计学会
v "2A? accounting statement 会计报表
ipu~T)} accounting system 会计制度;会计系统
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PSkW9H accounting transaction 会计事项;帐务交易
F+G+XtOS accounting treatment 会计处理
9/8+R% accounting year 会计年度
Eva&FHRTY accretion 增值;添加
Z wKX$(n accrual 应计项目;应累算数目
nd\$Y accrual basis 应计制;权责发生制
R,.qQF\* accrual basis accounting 应计制会计;权责发生制会计
yuq o ^i accrue 应累算;应计
lw8t#_P accrued benefit 应累算利益
M.SF}U accrued charges 应计费用
0XljFQ accrued cumulative preference share dividend 应累算的累积优先股股息
.`KzA] accrued expenses 应累算费用
%a8e_ accrued interest payable 应付利息;应计未付利息
SIM>Lz accrued interest receivable 应收利息;应计未收利息
&9gI?b8 accrued right 累算权益
KY2z)#/ accruing profit 应累算的利润
kb$Yc)+R4 accumulated fiscal reserve 累积财政储备
<bJ|WS| accumulated profit 累积利润;滚存溢利
"WY5Pzsi: accumulated reserve 累积储备
A~{vja0? accumulation of surplus income 累积收益盈余
vx$DKQK@l\ acquired assets 既得资产
k0FAI0~( acquisition 收购;购置;取得
a"}ndrc* acquisition cost 购置成本
]/p>p3@1C acquisition expenses 购置费用
EFU)0IAL[ acquisition of 100% interest 收购全部股权
-m,Y6 acquisition of control 取得控制权
j7Zv"Vq@ acquisition of fixed assets 购置固定资产
k N* I_# acquisition of shell “买壳”
?w'03lr% acquisition price 收购价
P7X3>5<;q act of God 天灾
sOz
{spA acting partner 执事合伙人
H9;IA> active market 买卖活跃的市场;交投畅旺的市场;旺市
uQ
]ZMc active partner 积极参与的合伙人
yz>S($u active trading 交投活跃
1.,KN:qe actual circulation 实际流通
\0i0#Dt9 actual cost 实际成本
;fQIaE&H actual expenditure 实际开支;实际支出
AH#a+<;a actual income 实际入息;实际收入;实际收益
v!DU ewz actual market 现货市场
y]! #$C / actual price 现货价;实际价格
e~he#o[%a actual profit 实际利润
>C{8}Lg-. actual quotation 实盘;实际价位;实际报价
{Gh9(0,B? actual year basis 按实际年度计算
CE
(zt actuals 实货
+u |SX/C actuarial investigation 精算调查
lP4s"8E`h actuarial principle 精算原则
Rm_+kp@\ actuarial report 精算师报告
RHd no C Actuarial Society of Hong Kong 香港精算学会
1LSD,t| actuarial valuation 精算师估值
/ZL6gRRA| actuary 精算师
non5e)w3@ ad referendum agreement 暂定协议;有待覆核的协定
3:w_49~:~ ad valorem duty 从价税;按值征税
|A|K); ad valorem duty system 从价税制
I(3YXv
VN ad valorem fee 从价费
D{6BX-Dw. ad valorem tariff 从价关税
~md06"AYJ additional allowance 额外免税额
h8k\~/iJ additional amount for unexpired risk 未过期风险的额外款额
DoBQ$Ke p additional assessable profit 补加应评税利润
Jz0AYiCq additional assessment 补加评税
_/ 5 additional commitment 额外承担
3k8nWT:wT additional commitment vote 额外承担拨款
<h|&7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%"#ydOy additional dependent parent allowance 供养父母额外免税额
Y#P!<Q>} additional provision 额外拨款
P=P']\`p+ additional stamp duty 附加印花税
=~,2E;#X additional tax 补加税罚款;补加税款
',D%,N}J Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
h*hkl# adjudged bankrupt 被裁定破产
h`v T[u~l adjudicated bankrupt 裁定破产人
@ I&k|\ adjudication fee 裁定费;评定印花税额手续费;评估契据费
gLFSZ adjudication of bankruptcy 裁定破产;宣告破产
L[5U(`q[ adjudication of insolvency 裁定无力偿还债务
P~&J@8)c adjusted actual 经调整的实数;调整后的实数
Aj/EaIq adjusted current assets 经调整的流动资产;调整后的流动资产
Y~r)WV!G adjusted figure 经调整的数字;调整后的数额
wrJ"(:VZ adjusted liabilities 经调整的负债;调整后的负债
?{L'd adjusted loss 经调整的亏损;调整后的亏损
2h@&yW2j adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
ww+,GnV adjusted profit 经调整的利润;调整后的利润
/nh3/[u adjusted surplus 经调整的盈余额;调整后的盈余额
EKuLt*a/ adjusted value 经调整的价值;调整后的价值
sw:a(o&$ adjustment 调整;修订;理算〔保险〕
=|fB":vk adjustment centre 调剂中心
6B
b+f" adjustment lag 调整过程的时间差距;调整时差
roi,?B_8 adjustment mechanism 调整机制
|g!$TUS. adjustment of loss 亏损调整
FLG{1dS adjustment process 调整过程;调整程序
T'Jl,)" adjustment range 调整幅度
=RM]/O9 administered exchange rate 受管制汇率
mYk~ ]a- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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administration expenses 行政费用
]XX>h~0 administration fee 手续费;行政费
m}beT~FT_ administration in bankruptcy 破产管理
^mut-@ N9 administration order 遗产管理令
!F Zg'
9 administrator 管理人;遗产管理人
zlkW-rRkR administrator of the estate 遗产管理人
%Yg|QBm| admission of debt 债项承认书
_Wp.s]D [ admission of proof 接纳债权证明
" w /Odd advance 放贷款项;垫付款项;预支款项;预付款项
4,=;:#n,J advance account 暂支帐目;预付款帐户
tp"eXA0n advance compensation 预付补偿金
! P$[$W advance from shareholder 股东垫款
eT2Tg5Etc advance pending reimbursement 预支以待日后付还
#op0|:/N advanced economy 先进经济体系
?5%o-hB| advancement 预付;预付财产
m,5?|J= advances warrant 垫款令
lG[j,MDs advancing 贷出
v4X ` Ul* adverse balance 逆差
Da)_O JYE adverse exchange 逆汇
@'Pay)P advertisement addressed to shareholders 在报章刊登的致股东通告
`0+-:sXZ6 advice for collection 托收通知书
)g^O'e=m advice of drawing 提款通知书;汇票通知书
wq8&2(|Fc advice of payment 付款通知
h>Z`& Advisory Committee [Securities and Futures Commission]
_0ZBG( 谘询委员会〔证券及期货事务监察委员会〕
va"bw!zXo* Advisory Committee on Diversification 经济多元化谘询委员会
9@nd>B affidavit 誓章;遗产申报誓章
L{XW2c$h affidavit of no receipt 述明无收款的誓章
[{>1wJ Pdj affiliate 联号;联营公司;附属公司
g^jTdrW/s affiliated company 附属公司;联号;联营公司
X<v1ES$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_1YC9} affordability 负担能力
=L?2[a$2; African Development Bank [AfDB] 非洲开发银行
^oE#;aS after-acquired property 事后取得的财产
u2[L^]| after-hours dealing 市后交易
?O]RQXsZ2 after-tax profit 税后盈利;税后利润;税后溢利
X]W( agency agreement 代理协议
5Z:qU{[ agency expenses 代理机构的开支
0xeY0!ux agency fee 代理费
\W\*'C8q\ Agency Law 《代理法》
9pWSvalw9 agent 代理人;承销人
&2ty++gC agent of company 公司代理人
;R@D agent's fee 代理人费;经纪费
N&$ ,uhmO aggregate 总计;总数;总体数字
{#pwr WG aggregate amount 总款额;总额
:FmH=pI!= aggregate assets and liabilities 总体资产与负债
Wn?),=WQ{ aggregate at constant price 按固定价格计算的总体数字
bFH`wLW aggregate demand 总需求
(Y^tky$9 aggregate gross position 总持仓量
r'o378]= aggregate limit 总限额
i
If?K%M7 aggregate of salaries tax 合计薪俸税
50T^V`6 aggregate performance 总体表现;总体业绩
_S-@|9\ aggregate supply 总体供应
Qte%<POx+ aggregate surplus 总盈余
Otf{)f aggregate total 整体总额
`z7,HJ.0c aggregate value 总值;合计价值
rP!GS
_RG aggregated basis 合计基准
5IF$M2j aggregated net chargeable income 合计应课税入息实额
L
gy^^. aggregation 合并计算;合计;总和
{r5OtYmpR aggregation of incomes of husband and wife 夫妇入息合并计算
)dJx82"
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cVr+Wp7K#| agio 差价;贴水
bUYjmb2g) 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》
<:8Ew Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YJ~mcaw 《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》
Z
B!~@Vf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
U9
mK^ 《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》
sN#ju5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$>+g) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>Ml5QO$*.q agreement for a settlement 授产协议
d..JW{ agreement for assignment 转让协议
_qo\E=E agreement for sale 售卖协议;买卖协议
uotW[L9 agreement for sale and purchase 买卖协议
3 4&xh1=3 agreement for the payment of interest 支付利息协议
~sq@^<M)s agreement for the repayment of money 还款协议
L9F71bs59 agreement of reinsurance 再保险协议
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Agricultural Bank of China 中国农业银行
7lKatk+7K air passenger departure tax 飞机乘客离境税
"I9 r>= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~mMTfC~9 airport tax 机场税
>6)|>#Wi alcohol duty 酒精税
lJT"aXt'M alienation 让与;让渡;转让
}Fox alimony 生活费;赡养费
f"zmN G' All Ordinaries Index [AOI] 所有普通股指数
,g,Hb\_R) all risks 全险;综合险
T4[/_;1g All Sales Record for Stock Market 《股票市场成交报告》
pmO0/ty Allied Capital Resources Limited 新联财务有限公司
i` ay9J8N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
sc6NON# allocation letter 拨款信件
%hdjQIH allocation of fund 分配款项;预留款项
[8 H:5Ho allocation of profit 利润分配;溢利分配
ZNL+w4 allocation warrant 拨款令
6GqC]rd*: allotment 分配;配股
/{W6]6^ allotment notice 股份配售通知;配股通知
tvq((2 allotment of shares 股份分配
#l7v|)9v allowable 可获宽免;免税的
?zbW z=nq allowable business loss 可扣除的营业亏损
wkV'']= Xg allowable expenses 可扣税的支出
BL"7_phM, allowance 免税额;津贴;备抵;准备金
Ki&a"Fu3 allowance for debts 债项的免税额
YBF$/W+=9| allowance for depreciation by wear and tear 耗损折旧免税额
9QL%q;
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Zs ,6}m\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
DQaE9gmC allowance for repairs and outgoings 修葺及支出方面的免税额
qV/>d', allowance to debtor 给债务人的津贴
fc[_~I' alteration of capital 资本更改
8B5WbS fL^ alternate trustee 候补受托人
a#& ( i amalgamation 合并
l\uNh~\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*JQ*$$5 ambit of charges 征税范围;收费范围
uU^iY$w amended valuation 经修订的估值
Xil;`8h American Commodities Exchange 美国商品交易所
Wcm8,?* American Express Bank Limited 美国运通银行
7?y7fwER American Stock Exchange 美国证券交易所
HPJHA , amortization 摊销
1MT,A_L amount due from banks 存放银行同业的款项
f*9O39&| amount due from banks abroad 存放海外银行同业的款项
ARs]qUY amount due from holding companies 控股公司欠款
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w_5E amount due from local banks 存放本港银行同业的款项
5O
Y5b8 amount due to banks 银行同业的存款
ts=:r amount due to banks abroad 海外银行同业的存款
_mwt{D2r} amount due to holding companies 控股公司存款
Vo6g /h?` amount due to local banks 本港银行同业的存款
n\f]?B( amount due to outport banks 外埠银行同业的存款
9\/oL{ amount for note issue 发行纸币的款额
r9L--#=z amount of bond 担保契据的款额
"Wr[DqFd amount of consideration 代价款额
p(8 @ amount of contribution 供款数额
*c&|2EsZ amount of indebtedness 负债款额
jIVD i~Ld amount of principal of the loan 贷款本金额
2A:h&t/|C amount of rates chargeable 应征差饷数额
5sN6&'[ amount of share capital 股本额
?( z"Ub] amount of sums assured 承保款额
&g1\0t amount of variation 变动幅度
a6 0rJ#GD amount of vote 拨款数额
Mw)6,O` amount payable 应付款额
cUdS{K&K amount receivable 应收款额
x{tlC}t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dM P'Vnfj analysis 分析
`Pc<0*`a ancillary risk 附属风险
!6@ 'H4cb= annual account 周年帐目;周年帐目报表;年度决算;年结
-5ZmIlL.S annual accounting date 年结日期
L[,19;( annual allowance 每年免税额;年积金;年度津贴;年津
u]9\_{c]Q annual balance 年度余额
r@bh,U$ annual disposable income 每年可动用收入
T#*H annual estimates 周年预算
22U`1AD3U annual fee 年费
ASre@pW annual general meeting 周年大会
5,g +OY=\ annual growth rate 年增率;每年增长率
s(J>yd= annual long-term supplement 长期个案每年补助金
FF!PmfF' annual pensionable emolument 可供计算退休金的年薪
Xc}XRKiy{ annual report 年报
<c:H u{D Annual Report on the Consumer Price Index 《消费物价指数年报》
evYn} annual return 周年报表;周年申报表;每年报税表格
o)^Wz Annual Return Rules 《周年报表规则》
jX(hBnGW annual review of consumer prices 每年消费物价回顾
T?1V%!a;f annual roll-forward basis 逐年延展方式
GQ>0E annual salary 年薪
~1[n@{*: ( annual statement 年度报表;年度决算表
Hbd>sS 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
w`V6vYd@ annuitant 年金受益人
hqmE]hwc annuity 年金
L/`1K_\l annuity contract 年金合约
N' R^gL annuity on human life 人寿年金
5g/,VMe antecedent debt 先前的债项
Lhe& ante-dated cheque 倒填日期支票
{uoF5|O6K anticipated expenditure 预期开支
#kq!{5, anticipated net profit 预期纯利
x\8|A anticipated revenue 预期收入
wWiYxBeN anti-inflation measure 反通货膨胀措施
Q}KOb4D anti-inflationary stance 反通货膨胀立场
Jou*e% apparent deficit 表面赤字
L\E>5G; apparent financial solvency 表面偿债能力
&tvp)B?cWk apparent partner 表面合伙人
l&'q+F application for personal assessment 个人入息课税申请书
Qz#By V: application of fund 资金应用
t"q'"FX application to release as liquidator and to destruct the books of accounts and documents
vc&+qI+I3 申请免除清盘人职务及毁灭帐簿与文件
?_Z-}f appointed actuary 委任精算师
'xGhMgR; appointed auditor 委任核数师;委任审计师
"wTCO1 appointed trustee 委任的受托人
o5NmNOXm appointer 委任人
:Ev
gUA\4 apportioned pro rata 按比例分摊
t'@mUX:-A apportionment 分配;分摊
J ~3m7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t^FE]$, apportionment formula 分摊方程式
VN!nef
apportionment of estate duty 遗产税的分摊
FpA t appraisal 估价;评估
c {%mi appreciable growth 可观增长
-OlrA{=c_ appreciable impact 显着影响
80[# 6` appreciable increase 可观增长
vk48&8 appreciation 增值;升值
kwc
Cf2 appreciation against other currencies 相对其他货币升值
3mo4;F,h9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'yq?xlIj appreciation tax 增值税
7Y(Dg`8G appropriation 拨款;拨用;拨付
e'G=.: appropriation account 拨款帐目
Y$A2{RjRq Appropriation Bill 拨款法案
ng!cK<p appropriation-in-aid system 补助拨款办法
i\ X3t5 approved assets 核准资产
+KIz#uqF8Z approved basket stock 认可一篮子证券
X~0-W Bz approved budget 核准预算
YRX^fZ-b approved charitable donation 认可慈善捐款
?{J1Uw< approved charitable institution 认可慈善机构
3zD#V3= approved currency 核准货币;认可货币
GyN|beou approved estimates 核准预算
c]aU}[s1 approved estimates of expenditure 核准开支预算
t~/:St approved overseas insurer 核准海外保险人
": M]3. approved overseas trust company 核准海外信托公司
pF-_yyQ approved pooled investment fund 核准汇集投资基金
rSJ!vQo
Cb approved provident fund scheme 认可公积金计划
t:fz%IOe approved provision 核准拨款
fJc( approved redeemable share 核准可赎回股份
u@ #%SX approved regional stock 认可地区性证券
aq}hlA(w approved retirement scheme 认可退休金计划
d4;$=P approved subordinated loan 核准附属贷款
QhJN/v
arbitrage 套戥;套汇;套利
A+* lV*@0 arbitrageur 套戥者;套汇者
Mh-"B([Z arbitrary amount 临时款项
Sl,DZ! arrangement 措施;安排;协定
ocZ}RI#Q arrears 欠款
o?>0WSLlm arrears of pay 欠付薪酬
]$r]GVeN}H arrears of revenue 逾期未收税款;逾期未收的帐项
yVmp,""a articles of association 组织章程;组织细则;组织章程细则
aO&{.DO2 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
A_wf_.l4h ascertainment of profit 确定利润
Yz_}* "Asia Clear" “亚洲结算系统”
x-CjxU3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B #%QY\<X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yj4"eDg] Asian Development Fund [ADF] 亚洲发展基金
N{HAWB{ Asian dollar bond 亚洲美元债券
i~]60M> Asian dollar market 亚洲美元市场
>B**fZ~L Asian dollar rate 亚洲美元利率
@i>)x*I#AI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
BNCM{}e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'`k7l7I[@ asked price 沽盘;喊价;索价;卖方报价
|f fHOef assessable income 应评税入息
K?'m#}] assessable loss 应评税亏损
)2?]c assessable profit 应评税利润
zMbFh_dcq assessable value 应评税值
18rV Acj assessed profit 估定利润
Y:TfD{Xgc assessed value 经评估价值
QjY}$ assessment 评税;评定;估价;评税单
7CH&n4v assessment number 评税编号;估价编号
SQ4^sk_! assessment of additional tax 补加税评税
81{8F assessment of performance 业绩评估;实绩评价
49=pB,H;H Assessor 评税主任
}={@_g# asset price bubbles 资产价格泡沫
8fP2qj0 asset-backed securities 具资产保证的证券
Eb[;nk? assets accretion 资产增值
t;w<n" assets and liabilities 资产与负债
<PDCM8 assets betterment statement 资产递增表;资产改进表
";rXCH. assets lending 实物放款;有抵押贷款
)Su>8f[?e assets of the company passing on the death 死者去世时转移的公司资产
`D[O\ VE assets pledged as security for liabilities 用作负债抵押的资产
IdAh)#)
7 assets portfolio 资产投资组合
yO%^[c? assets price 资产价格
?m]vk|> assets quality 资产质素
Dnw^H. assets realization 资产变现
{. 9BG& assets refinancing arrangement 资产再集资安排
auK9wQ%\ assets securitization 资产证券化
/'jX_
V_$| assets situated outside Hong Kong 在香港以外地方的资产
+ m-88 assets stripping 削减资产;拆卖资产
#ay/VlD@ assets value 资产值
NgyEy n
\ assignee 承让人
QvZ"{ assignment 转让;转让书;转让契
FJtmRPP[r assignment of interest 权益转让
_`?cBu` assignment of letters patent and trade mark 专利证书及商标转让
(yP1}? assignment of property 物业转让;物业转让书
I#(lxlp"Ho assignment right 转让权
Hvk~BP'
m
assignor 转让人
/ZV2f3;t associate 有联系的人;有关连人士;相联者;合伙人;联系人
P-4$Qksx Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3=uhy|f! / associate member 附属会员
7@<.~*Bl6 associated body corporate 相联法人团体
EO)JMV?6 associated company 相联公司;联属公司
(1D1;J4g associated corporation 相联法团
A)]&L`s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zb9G&'7 公认会计师公会〔英国〕
lg-_[!4Z Association of Futures Exchange Brokers 香港期货经纪协会
_S
ng55s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MN2i0!+ association of underwriters 承保人组织
aJ(/r.1G assumption of control 接管
Y`j$7!j assurance 担保;保险;转易;转易书
L'{W|Xb+ assurance of interest 权益的转易
Qpmq@iL at 19XX price 按一九XX年价格计算
0o>C,
` at a discount 按赔价计算;按贴水价格计算;打折扣
{FvFah at a premium 按溢价计算;按升水价格计算
5/'Q0]4h at call 通知付款;按通知
hxL?6mhY at constant market price 按固定市价计算
"ZGP,=?y2 at constant price 按固定价格计算
b=lJ`| at cost 按成本计算
59)w+AW at current market price 按当时市价计算;按现时市价计算
&f.|MNz; at current price 按当时价格计算;按现时价格计算
3Y38lP:>h at factor cost 按要素成本计算;按生产要素成本计算
NRtH?&7 at money-of-the-day price 按付款当日价格计算
r=n{3o+ at or better 按指定或较佳价位〔买卖指令〕
17KQ at par 按面值计算;平价
9$HKP9G at sight 见票即付
h<%$?h+} at the close 按收市盘
4u}Cki,vOK at the opening 按开市盘
=_-u;w1D attestation 见证;见证条款
2QaE&8vW at-the-money option 平价期权
bp9RF
d{ attorney 受权人;受托代表人
>p-UQc attornment 新拥有人承认书
6a,8t attributable profit 可归属利润
o664b$5nsI attributable share value 可归属股份价值
:%sBY0 yF Auckland Stock Exchange 奥克兰证券交易所
h}SZ+G/L auction 拍卖
jXA/G%:[ auctioneer 拍卖商
aNu.4c/5 audit 审计;核数
I^k&v V Audit Commission 审计署
@)h>vg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Yg.[R]
UC 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〕
HZ'rM5Kq audit review 帐目审查
o^2MfFS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZXb|3|D audited account 审计帐目;经审计的帐目
TbD audited annual account 经审计的周年帐目
=8 @DYz' audited balance sheet 经审计的资产负债表
N[W#wYbH auditor 核数师;核数主任;审计师
sn:VM HrOT auditor's certificate 核数师证明书;审计师证明书
j_g(6uZhz3 auditor's report 核数师报告;审计师报告
j ^j"w(a Aussie bond 澳元债券
ly`
A,dh austerity budget 紧缩预算
{V>F69IU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ps@']]4>W Australia All Ordinaries Index 澳洲所有普通股票指数
qa^cJ1@ Australian Dollar [AUD] 澳元
Kc\8GkdB Australian Options Market 澳大利亚期权市场
nIg 88*6b, Australian Securities Commission 澳洲证券事务监察委员会
+w]#26`d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UPGUJ>2Z Australian Stock Exchange 澳大利亚证券交易所
@!OXLM Austrian Schilling [ATS] 奥地利先令
>rQj1D)@ authentication 认证;鉴证
D{JjSky authority to purchase 委托购买证;委购书
l-%] f]> authorization 认可;核准;授权;授权书
rgIWM" authorization by direction 指示授权
9~W]D!m, authorization by instruction 指令授权
+45SKu= authorization by warrant 令状授权
4x)vy-y authorization of unit trust 单位信托的认可
5/n L[4Z authorized agent 指定代理人
2ul8]= authorized capital 法定资本
HU>>\t?d authorized clerk 出市员
Cl&mz1Y;]1 authorized dealer 认可交易商
4E.9CjN1> authorized financial institution 认可财务机构
^(:~8 h authorized fund 认可基金
E:8*o7 authorized fund house 获授权的基金公司;认可基金公司
BmV`<Q, authorized institution 认可机构
8
*f9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5.VPK 338A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>ZkL`!:s authorized insurer 获授权保险人;获认可承保人
fhN\AjB6Td authorized investment 特准投资项目
}
TUr96 authorized person 获授权人
oVK:A;3T| authorized representative 获授权代表
$3"hOEN@5` authorized share capital 法定股本
o_Zs0/ automated quotation system 自动报价系统
vU%K%-yXG7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E&cC2(w 自动交易系统〔香港期货交易所有限公司〕
#@DJf automatic adjustment mechanism 自动调整机制
TQck$& automatic adjustment system 自动调整系统
!nl-}P, Automatic Clearing House 自动票据交换所
9
3)fC automatic exchange rates accumulation system 自动化汇率累集系统
^Saf
z8-3o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*4
LS`` automatic teller machine [ATM] 自动柜员机
K[iAN;QCe% autopay 自动转帐
7T[$BrO\ available assets 可用资产
nPvys~D available fiscal reserve 现存财政储备
mBwz.KEm< available profit 可用利润
8D)1ZUx7` Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
%/I:r7UR{ average 平均;平均数;海损
By@65KmR" average basic salary 平均基本薪金
3=n6NTL average consumer expenditure 平均消费开支;一般消费开支
V$hL\`e average cost 平均成本
iHNQxLkk{: average cost of land production 增辟土地平均成本
cVx SO`jZw average daily turnover 平均每日成交额
fCUx93,>z average daily wage rate 平均每日工资率
15jQ87) average expenditure pattern 平均开支模式
S'HA] average growth rate 平均增长率
t[2b~peNI average net fixed assets 固定资产平均净值
`l]Lvk8O average of relatives 相对价格平均数
0qNk.1pv average price 平均价格
M#4;y,n<k average propensity to consume 平均消费倾向;一般消费倾向
Ew0)MZ.# average propensity to save 平均储蓄倾向;一般储蓄倾向
v`K%dBa average rate 平均率
8gNTW7W/ average revenue 平均收入;平均收益
YT8q0BR] average stock 平均库存;平均存货
IoOOS5a average yearly rent 平均年租
|v7Je?yh avoidance of double taxation 避免双重课税
Pi"?l[T0 avoidance of tax 避税