A:
-I-u.! A share A股;甲类股份
w8$rt abatement of tax 减税;减扣免税额
\ 8v{9Yb ABN AMRO Bank N.V. 荷兰银行
ZPHiR4fQli above-the-line expenditure 线上项目支出;经常预算支出
%$K2$dq5 above-the-line receipt 线上项目收入;经常预算收入
f;1DhAS ABSA Asia Limited 南非联合亚洲有限公司
g.![>?2$8 absolute change 绝对数值变更
wLyQ <[$ absolute expenditure 实际开支
+X)n} jh absolute guideline figure 绝对准则数字
Vsh7>|@ absolute interest 绝对权益
oxkA+}^j8M absolute order of discharge 绝对破产解除令
6[g~p< 8n} absolute profit margin 绝对利润幅度
#jdo54- absolute value 实值;绝对值
?;1^8 c0 absolutely vested interest 绝对既得权益
Hgs=qH absorbed cost 已吸收成本;已分摊成本
,MkldCV absorption 吸收;分摊;合并
3KFw0(S/ absorption rate 吸收率;摊配率;分摊率
2
MFGKz O ACB Finance Limited 亚洲商业财务有限公司
3QlV,)} acceptable form of reciprocity 合理的互惠条件
?'F>DN acceptable rate 适当利率;适当汇率
t Dx!m~[ acceptance agreement 承兑协议
n{oRmw- acceptance for honour 参加承兑
a%f?OsY acceptor 承兑人;接受人;受票人
Pe_mX*0 acceptor for honour 参加承兑人
=Kdd+g! accident insurance 意外保险
3m1]Ia-9 Accident Insurance Association of Hong Kong 香港意外保险公会
C1
qyjlR accident insurance scheme 意外保险计划
fJ"#c<n accident year basis 意外年度基准
b"x[+&%i accommodation 通融;贷款
DoV<p?U accommodation bill 通融票据;空头票据
mIu- accommodation party 汇票代发人
>y<yFO{ account balance 帐户余额;帐户结余
4h:R+o ^H^ account book 帐簿
ISo{>@a- account collected in advance 预收款项
6L--FY>.- account current book 往来帐簿
a|B^% account of after-acquired property 事后取得的财产报告
utk'joo account of defaulter 拖欠帐目
n7UZ&ab account payable 应付帐款
2q2;Uo`"S. account payee only [A/C payee only] 只可转帐;存入收款人帐户
y?BzZ16\bL account receivable 应收帐款
C:C9swik"5 account receivable report 应收帐款报表
C^Jf&a account statement 结单;帐单;会计财务报表
<a>\.d9#)7 account title 帐户名称;会计科目
,BuN]9# accountant's report 会计师报告
w3j51v` 0' Accountant's Report Rules 会计师报告规则
9:tvkl accounting and auditing procedure 会计与审计程序;会计与核数程序
`_L=~F8 Accounting Arrangements 《会计安排》
**I9Nw!IH accounting basis 会计基础
f@roRn8p? accounting by Official Receiver 破产管理署署长呈交的帐目
r Ntc{{3_ Accounting Circular 《会计通告》
$)OUOv accounting class 会计类别
gR `:)> accounting date 记帐日期;会计结算日期
s(yV E accounting for money 款项核算
IbRy~ Accounting Officer 会计主任
Kgi| 7w accounting period 会计报告期;会计期
9T*%CI accounting policy 会计政策;会计方针
#A|~s;s>N accounting practice 会计惯例
G-FTyIP>' accounting principle 会计准则
ZB-+bY accounting record 会计记录
U].u) g$ accounting report 会计报告
-e_+x'uF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>m!l5/ Accounting Society of China 中国会计学会
PPCZT3c= accounting statement 会计报表
s^_E'j$ accounting system 会计制度;会计系统
H!dUQ accounting transaction 会计事项;帐务交易
[,_M@g3 accounting treatment 会计处理
dvUBuY^[ accounting year 会计年度
Zp|LCE" accretion 增值;添加
?
C2 bA5M accrual 应计项目;应累算数目
lu@#) accrual basis 应计制;权责发生制
<DS+"# accrual basis accounting 应计制会计;权责发生制会计
!=#230Y accrue 应累算;应计
Meh?FW||5 accrued benefit 应累算利益
w;$@ </ accrued charges 应计费用
6p/gvpZ accrued cumulative preference share dividend 应累算的累积优先股股息
!M~p __ accrued expenses 应累算费用
?v2OoNQ
accrued interest payable 应付利息;应计未付利息
F<q3{}1zR accrued interest receivable 应收利息;应计未收利息
%g(h%V9f accrued right 累算权益
0|X!Uw-Q%_ accruing profit 应累算的利润
LX.1]T*m` accumulated fiscal reserve 累积财政储备
eafy5vN[zX accumulated profit 累积利润;滚存溢利
3mn0 accumulated reserve 累积储备
9E_C
u2B accumulation of surplus income 累积收益盈余
zx\N^R;Jq acquired assets 既得资产
tkdhT8_ acquisition 收购;购置;取得
|dNtM ^ acquisition cost 购置成本
{jzN acquisition expenses 购置费用
:=04_5 z acquisition of 100% interest 收购全部股权
x+5Q}ux'G acquisition of control 取得控制权
96F:%|yG acquisition of fixed assets 购置固定资产
zTY|Z@: acquisition of shell “买壳”
{Ny\9r acquisition price 收购价
G#'3bxI{f+ act of God 天灾
k>{i_`* acting partner 执事合伙人
my")/e active market 买卖活跃的市场;交投畅旺的市场;旺市
,TU!W|($ active partner 积极参与的合伙人
sTqy-^e7 active trading 交投活跃
B@*BcE? actual circulation 实际流通
L{2\NJ"+u actual cost 实际成本
9Q :IgY?T actual expenditure 实际开支;实际支出
!U]V?Jpi" actual income 实际入息;实际收入;实际收益
lg;Y}?P actual market 现货市场
SPsq][5eR actual price 现货价;实际价格
;:*o
P(9k actual profit 实际利润
P<kTjG actual quotation 实盘;实际价位;实际报价
BmrP]3 W? actual year basis 按实际年度计算
:LVM'c62c> actuals 实货
^Gv<Xl actuarial investigation 精算调查
xpyb&A actuarial principle 精算原则
{R8Q`2R actuarial report 精算师报告
)F? 57eh Actuarial Society of Hong Kong 香港精算学会
h.
i&[RnX actuarial valuation 精算师估值
`ea$`2 actuary 精算师
.Z&OKWL ad referendum agreement 暂定协议;有待覆核的协定
*ILS/`mdav ad valorem duty 从价税;按值征税
|]A{8BBC ad valorem duty system 从价税制
C?rL>_+71 ad valorem fee 从价费
B\|>i~u( ad valorem tariff 从价关税
7OtQK`P"A additional allowance 额外免税额
zx-+u7qKH additional amount for unexpired risk 未过期风险的额外款额
i*_KHK additional assessable profit 补加应评税利润
C4Z~9fzT additional assessment 补加评税
[&nwB!kt additional commitment 额外承担
e%bERds additional commitment vote 额外承担拨款
'n:Ft additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o9wg<LP additional dependent parent allowance 供养父母额外免税额
77i |a]Kd additional provision 额外拨款
RMC|(Q< additional stamp duty 附加印花税
S$+ v? Y`) additional tax 补加税罚款;补加税款
10#!{].#x Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
HC{|D>x. adjudged bankrupt 被裁定破产
phXVuQ adjudicated bankrupt 裁定破产人
Qb|w \xT^Y adjudication fee 裁定费;评定印花税额手续费;评估契据费
IU$bP#< adjudication of bankruptcy 裁定破产;宣告破产
18[f_0@ # adjudication of insolvency 裁定无力偿还债务
V2 VsJ adjusted actual 经调整的实数;调整后的实数
MruWt* adjusted current assets 经调整的流动资产;调整后的流动资产
%-A8`lf< adjusted figure 经调整的数字;调整后的数额
a+{g~/z;,Q adjusted liabilities 经调整的负债;调整后的负债
d`~#uN { adjusted loss 经调整的亏损;调整后的亏损
e_1mO 5z adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
3]N}k|lb% adjusted profit 经调整的利润;调整后的利润
CPVKz
adjusted surplus 经调整的盈余额;调整后的盈余额
:m&`bq adjusted value 经调整的价值;调整后的价值
j%p~.kW5 adjustment 调整;修订;理算〔保险〕
>t D-kzN adjustment centre 调剂中心
'R,d?ikY adjustment lag 调整过程的时间差距;调整时差
=R>Sxaq adjustment mechanism 调整机制
fykN\b adjustment of loss 亏损调整
3~cOQ%#]4 adjustment process 调整过程;调整程序
^7"%eWT` adjustment range 调整幅度
l m administered exchange rate 受管制汇率
I.8|kscM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}qKeX4\- administration expenses 行政费用
DGd&x^C administration fee 手续费;行政费
2#(7,o}Y5
administration in bankruptcy 破产管理
k oHY
AF administration order 遗产管理令
]UgAz administrator 管理人;遗产管理人
}MIH{CMH administrator of the estate 遗产管理人
'|d (<.[ admission of debt 债项承认书
("lcL2Bq admission of proof 接纳债权证明
{?!hUi+ advance 放贷款项;垫付款项;预支款项;预付款项
?ft_ advance account 暂支帐目;预付款帐户
/vPb advance compensation 预付补偿金
%eV`};9 advance from shareholder 股东垫款
i;xg[e8. advance pending reimbursement 预支以待日后付还
x.^vWka( advanced economy 先进经济体系
<khx%<)P advancement 预付;预付财产
Cfi2N V advances warrant 垫款令
ttsB'|ps advancing 贷出
H]-W$V
adverse balance 逆差
aJ}sYf^ adverse exchange 逆汇
N )!v-z,k advertisement addressed to shareholders 在报章刊登的致股东通告
)I>rC%2P advice for collection 托收通知书
/y!Vs`PZ! advice of drawing 提款通知书;汇票通知书
i&HV8&KygN advice of payment 付款通知
Tb)x8-0 Advisory Committee [Securities and Futures Commission]
e{}o:r 谘询委员会〔证券及期货事务监察委员会〕
p|FX_4RjX Advisory Committee on Diversification 经济多元化谘询委员会
}2r08,m affidavit 誓章;遗产申报誓章
%om7h$D=` affidavit of no receipt 述明无收款的誓章
vJCL
m/}* affiliate 联号;联营公司;附属公司
gK<- *v affiliated company 附属公司;联号;联营公司
)m'_>-`^: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
up1aFzY|6x affordability 负担能力
X]fw9tZ African Development Bank [AfDB] 非洲开发银行
cP1jw%3P after-acquired property 事后取得的财产
KR}0(,Y after-hours dealing 市后交易
#{M
-3 after-tax profit 税后盈利;税后利润;税后溢利
nX~MoWH1 agency agreement 代理协议
-^b^ 6=# agency expenses 代理机构的开支
8joQPHkI\ agency fee 代理费
^ ?=K) Agency Law 《代理法》
*lK4yI*%o agent 代理人;承销人
3+-(;>>\ agent of company 公司代理人
/pU6trIM agent's fee 代理人费;经纪费
XNUqZ-M: aggregate 总计;总数;总体数字
9^^#I~- aggregate amount 总款额;总额
hwzUCh 5! aggregate assets and liabilities 总体资产与负债
qX(%Wn;n aggregate at constant price 按固定价格计算的总体数字
cDiz!n*.q aggregate demand 总需求
/;rN/ot2o aggregate gross position 总持仓量
@__;RVQ aggregate limit 总限额
f}X8|GlBo aggregate of salaries tax 合计薪俸税
Q:gn>/ aggregate performance 总体表现;总体业绩
hU
7fZl%yl aggregate supply 总体供应
mx9/K+: aggregate surplus 总盈余
[kOA+\v aggregate total 整体总额
D5pF:~tQ(j aggregate value 总值;合计价值
n@;x!c< + aggregated basis 合计基准
YfwJBzD aggregated net chargeable income 合计应课税入息实额
LJwM M aggregation 合并计算;合计;总和
QYgN39gp aggregation of incomes of husband and wife 夫妇入息合并计算
358/t/4{p aggregation of property 财产的总和
-o_TC agio 差价;贴水
~5NGDT#L* 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》
HY4E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
el?V2v[ 《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》
=&pN8PEn\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{z /^X<T 《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》
<j\;>3Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1Wk
EPj, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r`&|)Hx agreement for a settlement 授产协议
i=UTc1 agreement for assignment 转让协议
aNC,ccm agreement for sale 售卖协议;买卖协议
-1 agreement for sale and purchase 买卖协议
5\0.[W{^ agreement for the payment of interest 支付利息协议
ky[Xf -9# agreement for the repayment of money 还款协议
{7Avba agreement of reinsurance 再保险协议
7NB 9Vu|gD Agricultural Bank of China 中国农业银行
c^Jgr(Ow air passenger departure tax 飞机乘客离境税
Gd-.E7CH! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;3|Lw<D5; airport tax 机场税
_S2^;n? alcohol duty 酒精税
(kQ.tsl alienation 让与;让渡;转让
Oawr S{ alimony 生活费;赡养费
^:!(jiH All Ordinaries Index [AOI] 所有普通股指数
Hu9R.[u all risks 全险;综合险
X$ B]P7G7 All Sales Record for Stock Market 《股票市场成交报告》
i!W8Q$V Allied Capital Resources Limited 新联财务有限公司
e( o/we{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)L<?g!j~ allocation letter 拨款信件
z8(R.TB allocation of fund 分配款项;预留款项
|SP.S 0.y allocation of profit 利润分配;溢利分配
!""!sFx)R allocation warrant 拨款令
*:T>~ilF allotment 分配;配股
y8hg8J| allotment notice 股份配售通知;配股通知
^q&wITGI allotment of shares 股份分配
X;6r$
allowable 可获宽免;免税的
`Kc %S^C' allowable business loss 可扣除的营业亏损
W
B*`zCM allowable expenses 可扣税的支出
2 Z`$ allowance 免税额;津贴;备抵;准备金
<`xRqe:&9 allowance for debts 债项的免税额
@yn^6cE allowance for depreciation by wear and tear 耗损折旧免税额
5d?!<(e6 allowance for funeral expenses 殡殓费的免税额
JXY!c\, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*[xNp[4EU allowance for repairs and outgoings 修葺及支出方面的免税额
@CaD8%j{ allowance to debtor 给债务人的津贴
(: TGe v alteration of capital 资本更改
6I cM:x alternate trustee 候补受托人
^[seK)S= amalgamation 合并
o;VkoYV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~6:LUM ambit of charges 征税范围;收费范围
kh?#={]Z amended valuation 经修订的估值
2rj/wakd American Commodities Exchange 美国商品交易所
Wl !!5\ American Express Bank Limited 美国运通银行
N^Hn9n American Stock Exchange 美国证券交易所
{rb-DB-/5M amortization 摊销
h#@4@x{ amount due from banks 存放银行同业的款项
)pS_+ZF amount due from banks abroad 存放海外银行同业的款项
=> uVp amount due from holding companies 控股公司欠款
8XYD
L]I' amount due from local banks 存放本港银行同业的款项
ll(e,9.D amount due to banks 银行同业的存款
_
7BF+*T amount due to banks abroad 海外银行同业的存款
/+4^.Q* amount due to holding companies 控股公司存款
B15O,sL&W amount due to local banks 本港银行同业的存款
r%TLv amount due to outport banks 外埠银行同业的存款
!qTpQ5Dm amount for note issue 发行纸币的款额
V<HOSB7 amount of bond 担保契据的款额
UU.mdSL amount of consideration 代价款额
Uin k amount of contribution 供款数额
^fE\ S5P amount of indebtedness 负债款额
[>$\s=` h amount of principal of the loan 贷款本金额
(RDa,& amount of rates chargeable 应征差饷数额
lTV@b& amount of share capital 股本额
k+WO &g*| amount of sums assured 承保款额
&h7smZO5j amount of variation 变动幅度
V4`:Vci Aw amount of vote 拨款数额
>}<29Ii amount payable 应付款额
*or2 amount receivable 应收款额
bl"
(<TM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'ZGT`'ri analysis 分析
Ei{( ancillary risk 附属风险
`P ^u: annual account 周年帐目;周年帐目报表;年度决算;年结
DnNt@e2| annual accounting date 年结日期
Gg=aK~q6 annual allowance 每年免税额;年积金;年度津贴;年津
<pTQpU annual balance 年度余额
%w'/n>]j annual disposable income 每年可动用收入
io9y;S"+ annual estimates 周年预算
;g:
U[cE annual fee 年费
_l24Ba$F6 annual general meeting 周年大会
t4f
(Y,v annual growth rate 年增率;每年增长率
KjFZ annual long-term supplement 长期个案每年补助金
MekT?KPQ{L annual pensionable emolument 可供计算退休金的年薪
qs6Nb'JvQR annual report 年报
}mKGuCoH> Annual Report on the Consumer Price Index 《消费物价指数年报》
~/j$TT" annual return 周年报表;周年申报表;每年报税表格
aUypt(dv Annual Return Rules 《周年报表规则》
a&$Zpf!! annual review of consumer prices 每年消费物价回顾
OLk9A annual roll-forward basis 逐年延展方式
l5FuMk- annual salary 年薪
L!bfh` annual statement 年度报表;年度决算表
iEiu%T> 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
tt+>8rxF:; annuitant 年金受益人
cr76cYq"Q annuity 年金
@T<ad7g-2J annuity contract 年金合约
cJxW;WI!, annuity on human life 人寿年金
- *:p.(c antecedent debt 先前的债项
\ V[;t- ante-dated cheque 倒填日期支票
FX%t anticipated expenditure 预期开支
nGq]$h anticipated net profit 预期纯利
~A^E anticipated revenue 预期收入
{V}t'x`4c anti-inflation measure 反通货膨胀措施
,9=gVW{ anti-inflationary stance 反通货膨胀立场
;M}itM apparent deficit 表面赤字
lbQ6
a apparent financial solvency 表面偿债能力
ooTc/QEYi apparent partner 表面合伙人
<e;jWK application for personal assessment 个人入息课税申请书
6yE'/VB< application of fund 资金应用
7)B&(2D& application to release as liquidator and to destruct the books of accounts and documents
L/H v4={ 申请免除清盘人职务及毁灭帐簿与文件
8{R&EijC appointed actuary 委任精算师
J6*f Uh appointed auditor 委任核数师;委任审计师
MVeFe\r appointed trustee 委任的受托人
IZO@V1-m appointer 委任人
mfZ)^X apportioned pro rata 按比例分摊
JDkCUN 5 apportionment 分配;分摊
bsB},pc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
A/!<kp{S apportionment formula 分摊方程式
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XqW apportionment of estate duty 遗产税的分摊
@'*eC}\E appraisal 估价;评估
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*3A?uzr appreciable growth 可观增长
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W*fIaq appreciable impact 显着影响
wAw42{M appreciable increase 可观增长
( : appreciation 增值;升值
e,EK,,iY5 appreciation against other currencies 相对其他货币升值
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'0]r<O appreciation tax 增值税
B1E$v(P3M appropriation 拨款;拨用;拨付
@!e~G'j%VD appropriation account 拨款帐目
x5oOF7#5 Appropriation Bill 拨款法案
`3J':Vh appropriation-in-aid system 补助拨款办法
(/&;jV2DD[ approved assets 核准资产
Gu5~DyT`G approved basket stock 认可一篮子证券
/?Vdqci approved budget 核准预算
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_ approved charitable donation 认可慈善捐款
@@Q6TB approved charitable institution 认可慈善机构
_m Xs4 approved currency 核准货币;认可货币
Y=E9zUF approved estimates 核准预算
fe|g3>/| approved estimates of expenditure 核准开支预算
k=?^){[We approved overseas insurer 核准海外保险人
h}h^L+4 approved overseas trust company 核准海外信托公司
TtPr)F| approved pooled investment fund 核准汇集投资基金
IK'F{QPH approved provident fund scheme 认可公积金计划
RwW$O@0 approved provision 核准拨款
L=RGL+f1_ approved redeemable share 核准可赎回股份
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K1 approved regional stock 认可地区性证券
bG(x:Py& approved retirement scheme 认可退休金计划
p;0 PxL= approved subordinated loan 核准附属贷款
P[FV2R~ arbitrage 套戥;套汇;套利
h$pk<< arbitrageur 套戥者;套汇者
ZYa\"zp- arbitrary amount 临时款项
r!kLV )_ arrangement 措施;安排;协定
'd/*BjNp) arrears 欠款
oSY7IIf%L arrears of pay 欠付薪酬
}#6xFTH arrears of revenue 逾期未收税款;逾期未收的帐项
9/@ &* articles of association 组织章程;组织细则;组织章程细则
MU1E_"Z) Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
T`\]!>eb ascertainment of profit 确定利润
(9]6bd "Asia Clear" “亚洲结算系统”
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!5-. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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J Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s]Gd-j Asian Development Fund [ADF] 亚洲发展基金
,hWcytzEw Asian dollar bond 亚洲美元债券
1[-vD= Asian dollar market 亚洲美元市场
\0?$wIH? Asian dollar rate 亚洲美元利率
1HbFtU`y~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2n)gpLIJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
BSgTde|3y asked price 沽盘;喊价;索价;卖方报价
3+(z_!Qh assessable income 应评税入息
b+{r!D}~ assessable loss 应评税亏损
`\N]wlB2/b assessable profit 应评税利润
8eJE>g1J assessable value 应评税值
?Vc0) assessed profit 估定利润
%
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gd> assessed value 经评估价值
a9l8{3 assessment 评税;评定;估价;评税单
\|%E%Yc assessment number 评税编号;估价编号
O~PChUU*Y assessment of additional tax 补加税评税
&94W-zh assessment of performance 业绩评估;实绩评价
E'EcP4eL Assessor 评税主任
Y:psZ asset price bubbles 资产价格泡沫
BpH%STEN asset-backed securities 具资产保证的证券
!9]d|8! assets accretion 资产增值
TH4\HY9qa? assets and liabilities 资产与负债
Ur!~<4GO assets betterment statement 资产递增表;资产改进表
uel{`T[S assets lending 实物放款;有抵押贷款
m Ni2b*k assets of the company passing on the death 死者去世时转移的公司资产
&= eYr{ assets pledged as security for liabilities 用作负债抵押的资产
3^wC<ZXcD assets portfolio 资产投资组合
}y6q\#G assets price 资产价格
z9DcnAs assets quality 资产质素
sgAzL assets realization 资产变现
PeTA$Yl assets refinancing arrangement 资产再集资安排
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frfSGf.# assets securitization 资产证券化
5=L} \ankn assets situated outside Hong Kong 在香港以外地方的资产
0.Vi97` assets stripping 削减资产;拆卖资产
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iok LE assets value 资产值
Ri)uq\E/# assignee 承让人
2K{6iw"h assignment 转让;转让书;转让契
y1pu R7 assignment of interest 权益转让
h<x4YB5Mj assignment of letters patent and trade mark 专利证书及商标转让
RMP9y$~3pU assignment of property 物业转让;物业转让书
2SG$LIV 9Y assignment right 转让权
42+#<U7T assignor 转让人
)Gk`[*q ; associate 有联系的人;有关连人士;相联者;合伙人;联系人
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9H# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y)|N"f; associate member 附属会员
z|N3G E(.@ associated body corporate 相联法人团体
7%;_kFRV associated company 相联公司;联属公司
t ls60h associated corporation 相联法团
L{&U V0q! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;\{`Ci\ 公认会计师公会〔英国〕
9Q.#\ Association of Futures Exchange Brokers 香港期货经纪协会
rwf^,r"r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d~9!,6XM association of underwriters 承保人组织
#FH[hRo=6 assumption of control 接管
dl~|Izm assurance 担保;保险;转易;转易书
\Qy$I-Du assurance of interest 权益的转易
sa&) #Z: at 19XX price 按一九XX年价格计算
HM9fjl[ at a discount 按赔价计算;按贴水价格计算;打折扣
\6!W05[ Q at a premium 按溢价计算;按升水价格计算
H/fUM at call 通知付款;按通知
z(13~38+ at constant market price 按固定市价计算
oBQm05x" at constant price 按固定价格计算
5h{`<W at cost 按成本计算
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ZY at current market price 按当时市价计算;按现时市价计算
|j~lkzPnV at current price 按当时价格计算;按现时价格计算
nH-V{=** at factor cost 按要素成本计算;按生产要素成本计算
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GNbBC at money-of-the-day price 按付款当日价格计算
n/4i|-^ at or better 按指定或较佳价位〔买卖指令〕
`3_lI~=eH at par 按面值计算;平价
gl%`qf6:O at sight 见票即付
b Bc- ^ at the close 按收市盘
YN/}9. at the opening 按开市盘
>QkP7Kb attestation 见证;见证条款
, X{> at-the-money option 平价期权
9 ;i\g= attorney 受权人;受托代表人
~NcQ1. attornment 新拥有人承认书
Zyf P;& attributable profit 可归属利润
ca<" attributable share value 可归属股份价值
zZ-\a[F Auckland Stock Exchange 奥克兰证券交易所
cmwPuK$ auction 拍卖
LW)H"6v auctioneer 拍卖商
dt\jGD audit 审计;核数
@R|'X Audit Commission 审计署
V^s0fWa Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D<$XyP 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
R9+jW'[K audit review 帐目审查
~a9W3b4j Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7V7zGx+Z7 audited account 审计帐目;经审计的帐目
YX*x&5]lq audited annual account 经审计的周年帐目
_HOIT audited balance sheet 经审计的资产负债表
"/{RhY< auditor 核数师;核数主任;审计师
dEa<g99[? auditor's certificate 核数师证明书;审计师证明书
]b?9zeT*'l auditor's report 核数师报告;审计师报告
+kK Aussie bond 澳元债券
I^\&y(LJF austerity budget 紧缩预算
~Ou1WnmO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nAJdr*`a,5 Australia All Ordinaries Index 澳洲所有普通股票指数
R\3VB NX.g Australian Dollar [AUD] 澳元
5*%#o Australian Options Market 澳大利亚期权市场
xgu `Q`~ Australian Securities Commission 澳洲证券事务监察委员会
m7c*)"^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+0wT!DZW\= Australian Stock Exchange 澳大利亚证券交易所
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Austrian Schilling [ATS] 奥地利先令
jhgX{xc authentication 认证;鉴证
J5Z%ImiT^O authority to purchase 委托购买证;委购书
g^Yl TB authorization 认可;核准;授权;授权书
CK+d!Eg authorization by direction 指示授权
PQmq5N6 authorization by instruction 指令授权
9# 4Y1L S) authorization by warrant 令状授权
@oP_;G authorization of unit trust 单位信托的认可
y;cUl, :v authorized agent 指定代理人
/wShUR{ authorized capital 法定资本
{~GYj%-^ authorized clerk 出市员
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UI\ authorized dealer 认可交易商
#hfuH=&oh authorized financial institution 认可财务机构
2zSG&",2D authorized fund 认可基金
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Wy) authorized fund house 获授权的基金公司;认可基金公司
R:-JkV>e: authorized institution 认可机构
+yob)% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1F'1>Bu~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~[o4a ' authorized insurer 获授权保险人;获认可承保人
3f Xv4R;!: authorized investment 特准投资项目
Gc]~wD$ authorized person 获授权人
o{b=9-V authorized representative 获授权代表
8M*PML4r authorized share capital 法定股本
-{XRA6 automated quotation system 自动报价系统
YpAg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{#P`^g 自动交易系统〔香港期货交易所有限公司〕
V"o7jsFH6n automatic adjustment mechanism 自动调整机制
D-Vai#Cd automatic adjustment system 自动调整系统
\6?A!w~6 Automatic Clearing House 自动票据交换所
AUVgPXOwd automatic exchange rates accumulation system 自动化汇率累集系统
zJDSbsc$% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`-`qdda automatic teller machine [ATM] 自动柜员机
tt?58dm| autopay 自动转帐
KIA 2"KbjG available assets 可用资产
<^b7cOFQ available fiscal reserve 现存财政储备
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gJV{V5Ay available profit 可用利润
qm Tb-~ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
S-31-Zjw average 平均;平均数;海损
#j#_cImE average basic salary 平均基本薪金
QIN."&qC^ average consumer expenditure 平均消费开支;一般消费开支
di)*-+ average cost 平均成本
HkV1sT average cost of land production 增辟土地平均成本
!3iGz_y average daily turnover 平均每日成交额
8Y0"Cejq average daily wage rate 平均每日工资率
\Gm-MpW average expenditure pattern 平均开支模式
RsU3Gi_Zdz average growth rate 平均增长率
AM"Nn
L" average net fixed assets 固定资产平均净值
6Ao%>;e* average of relatives 相对价格平均数
R1F5-#?'E average price 平均价格
*`j-i average propensity to consume 平均消费倾向;一般消费倾向
T5Q{{ @Q average propensity to save 平均储蓄倾向;一般储蓄倾向
tt%MoQ) average rate 平均率
-/_L*oYli average revenue 平均收入;平均收益
x}U8zt)yD3 average stock 平均库存;平均存货
2fU$J>Y average yearly rent 平均年租
^mAYBOE avoidance of double taxation 避免双重课税
<APB11 avoidance of tax 避税