A:
cu^*x/0, A share A股;甲类股份
<57l|}8 abatement of tax 减税;减扣免税额
'F?Znd2L ABN AMRO Bank N.V. 荷兰银行
!s*''v* above-the-line expenditure 线上项目支出;经常预算支出
8{fz0H.<? above-the-line receipt 线上项目收入;经常预算收入
FqxOHovE ABSA Asia Limited 南非联合亚洲有限公司
1GE%5 absolute change 绝对数值变更
nj0AO0 absolute expenditure 实际开支
Gy6qLM absolute guideline figure 绝对准则数字
} !<cph absolute interest 绝对权益
w
a<C*o absolute order of discharge 绝对破产解除令
{U '&9_y absolute profit margin 绝对利润幅度
%Dls36F absolute value 实值;绝对值
DIp:S&q2 absolutely vested interest 绝对既得权益
"ue$DyN absorbed cost 已吸收成本;已分摊成本
wLN2`ucC absorption 吸收;分摊;合并
yLO
&(Mb absorption rate 吸收率;摊配率;分摊率
:@`(}5F4 ACB Finance Limited 亚洲商业财务有限公司
j~S!!Z] acceptable form of reciprocity 合理的互惠条件
KBRg95E~]l acceptable rate 适当利率;适当汇率
#K1BJ#KUt acceptance agreement 承兑协议
*\:_o5o%[T acceptance for honour 参加承兑
eQVPxt2N acceptor 承兑人;接受人;受票人
5[2.5/ acceptor for honour 参加承兑人
50GYL5)q accident insurance 意外保险
)R)$T' Accident Insurance Association of Hong Kong 香港意外保险公会
1R%`i'$/ accident insurance scheme 意外保险计划
lhA
s!\F accident year basis 意外年度基准
9>&tMq accommodation 通融;贷款
QcG5PV accommodation bill 通融票据;空头票据
XVDd1#h accommodation party 汇票代发人
+%qSB9_>N{ account balance 帐户余额;帐户结余
QiE<[QP{g account book 帐簿
rKQASRF5* account collected in advance 预收款项
px}7If account current book 往来帐簿
Ipz
1+
#s' account of after-acquired property 事后取得的财产报告
d6@jEa- account of defaulter 拖欠帐目
c`i=(D< account payable 应付帐款
k\c &2T]W account payee only [A/C payee only] 只可转帐;存入收款人帐户
EcU'* account receivable 应收帐款
-iDEh_pts account receivable report 应收帐款报表
*Iwk47J ;a account statement 结单;帐单;会计财务报表
|] !o*7"4 account title 帐户名称;会计科目
mOgOHb2 accountant's report 会计师报告
X'#$e{ Accountant's Report Rules 会计师报告规则
}\ 939Y accounting and auditing procedure 会计与审计程序;会计与核数程序
aDl,
K;GL Accounting Arrangements 《会计安排》
g{W6a2 accounting basis 会计基础
blfE9Oy accounting by Official Receiver 破产管理署署长呈交的帐目
{pe7]P? Accounting Circular 《会计通告》
X`3vSCn accounting class 会计类别
B>|U-[A accounting date 记帐日期;会计结算日期
4-+ozC{ accounting for money 款项核算
#A/]Vs$ Accounting Officer 会计主任
nK h%E-c accounting period 会计报告期;会计期
[%84L@:h accounting policy 会计政策;会计方针
$EQT"ZX>%i accounting practice 会计惯例
[|[sYo accounting principle 会计准则
mfngbFa1 accounting record 会计记录
YNg\"XjJM< accounting report 会计报告
_(6B. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[+'BQ Accounting Society of China 中国会计学会
g|._n accounting statement 会计报表
-Y8ks7 accounting system 会计制度;会计系统
rO(TG accounting transaction 会计事项;帐务交易
H ZDaV&)@ accounting treatment 会计处理
YQ@dl accounting year 会计年度
0^&(u:~ accretion 增值;添加
RO%tuU,- accrual 应计项目;应累算数目
K=c=/`E accrual basis 应计制;权责发生制
[-E{}FL| accrual basis accounting 应计制会计;权责发生制会计
OY^n0Zof, accrue 应累算;应计
^%5~; accrued benefit 应累算利益
J+@MzkpK accrued charges 应计费用
5X `w&(]m accrued cumulative preference share dividend 应累算的累积优先股股息
XSp x''l accrued expenses 应累算费用
jom}_ accrued interest payable 应付利息;应计未付利息
\]U<hub accrued interest receivable 应收利息;应计未收利息
hC|5e|S accrued right 累算权益
[%7;f|p? accruing profit 应累算的利润
/lr1hW~Dbk accumulated fiscal reserve 累积财政储备
K_AtU/ accumulated profit 累积利润;滚存溢利
c?.r"5# accumulated reserve 累积储备
X;OsH accumulation of surplus income 累积收益盈余
]g>m? \'n acquired assets 既得资产
T/GgF&i3 acquisition 收购;购置;取得
\)^,PA3 acquisition cost 购置成本
0q[p{_t` acquisition expenses 购置费用
8tLT'2+H# acquisition of 100% interest 收购全部股权
{=bg5I0|a acquisition of control 取得控制权
]&C:> acquisition of fixed assets 购置固定资产
FDF3zzP0 acquisition of shell “买壳”
Ha)3i{OM acquisition price 收购价
3?.1~ "-J act of God 天灾
k5aa>6K acting partner 执事合伙人
R=vbUA active market 买卖活跃的市场;交投畅旺的市场;旺市
.DDg%z active partner 积极参与的合伙人
ZDOF active trading 交投活跃
-E8ntY- actual circulation 实际流通
?iPZsV actual cost 实际成本
p}YI#f
in/ actual expenditure 实际开支;实际支出
5JBB+g actual income 实际入息;实际收入;实际收益
I&TTr7 actual market 现货市场
a^*cZ?Ta actual price 现货价;实际价格
DKy>]Hca actual profit 实际利润
[&h#iTRT actual quotation 实盘;实际价位;实际报价
/h}P Eu3y actual year basis 按实际年度计算
(dzH3_U actuals 实货
je&dioZ> actuarial investigation 精算调查
3]O`[P,*% actuarial principle 精算原则
Q`.'-iq actuarial report 精算师报告
8hTR*e!+ Actuarial Society of Hong Kong 香港精算学会
42rj6m\ actuarial valuation 精算师估值
/=8O&1=D actuary 精算师
+
,@ FxZl ad referendum agreement 暂定协议;有待覆核的协定
#4vV%S ad valorem duty 从价税;按值征税
A",eS6 ad valorem duty system 从价税制
$|4cJ#;^L ad valorem fee 从价费
E2^ KK:4s ad valorem tariff 从价关税
f{)+-8 additional allowance 额外免税额
W|)GV0YM additional amount for unexpired risk 未过期风险的额外款额
h&)fu{ additional assessable profit 补加应评税利润
b;S6'7Jf9 additional assessment 补加评税
H@K#|A=a additional commitment 额外承担
B$cOssl additional commitment vote 额外承担拨款
PT3>E5`N u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OENzG~ additional dependent parent allowance 供养父母额外免税额
fuq(
2&^ additional provision 额外拨款
AXz-4,=xX additional stamp duty 附加印花税
aXMv(e+ additional tax 补加税罚款;补加税款
"yg.hK` Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`_|aeoK_ adjudged bankrupt 被裁定破产
*6:v}#b[ adjudicated bankrupt 裁定破产人
"gFxfWIA adjudication fee 裁定费;评定印花税额手续费;评估契据费
$z*@2Non adjudication of bankruptcy 裁定破产;宣告破产
,Z^Ca15z adjudication of insolvency 裁定无力偿还债务
j7K5SS_] adjusted actual 经调整的实数;调整后的实数
}VF#\q adjusted current assets 经调整的流动资产;调整后的流动资产
DhZ:#mM{ adjusted figure 经调整的数字;调整后的数额
W%TQYR adjusted liabilities 经调整的负债;调整后的负债
1o8wy_eSs adjusted loss 经调整的亏损;调整后的亏损
G 0hYFc u 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
<>%,}j
9 adjusted profit 经调整的利润;调整后的利润
85'nXYN{d adjusted surplus 经调整的盈余额;调整后的盈余额
5?Bc
Y; adjusted value 经调整的价值;调整后的价值
<3b'm*
adjustment 调整;修订;理算〔保险〕
f0vJm adjustment centre 调剂中心
yH^f\u0 adjustment lag 调整过程的时间差距;调整时差
2d-{Q8Pi adjustment mechanism 调整机制
1!vPc93 $$ adjustment of loss 亏损调整
2gt+l?O<PS adjustment process 调整过程;调整程序
~8TF*3[}[ adjustment range 调整幅度
nTPB,QE< administered exchange rate 受管制汇率
K}x_nW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_g[-=y{Bb administration expenses 行政费用
/#f^n]v administration fee 手续费;行政费
>-M ]:=L administration in bankruptcy 破产管理
N>0LQ
MI administration order 遗产管理令
6JhMkB^h administrator 管理人;遗产管理人
uVGa(4u} administrator of the estate 遗产管理人
g5i#YW admission of debt 债项承认书
I.1D*!tz admission of proof 接纳债权证明
,9d9_c.T advance 放贷款项;垫付款项;预支款项;预付款项
#;]2=@ advance account 暂支帐目;预付款帐户
=Q-k'= 6\ advance compensation 预付补偿金
V>Fesm"aq advance from shareholder 股东垫款
}k7_'p&yk advance pending reimbursement 预支以待日后付还
*:g_'K"+ advanced economy 先进经济体系
xST4}Mb^f advancement 预付;预付财产
\:Za[6 advances warrant 垫款令
h./P\eDc advancing 贷出
Z.'syGuV adverse balance 逆差
iCP~O adverse exchange 逆汇
"k:=Y7Dx advertisement addressed to shareholders 在报章刊登的致股东通告
]!Oue_-; advice for collection 托收通知书
%D`o advice of drawing 提款通知书;汇票通知书
(Sv>NQp advice of payment 付款通知
Ja|{1&J. Advisory Committee [Securities and Futures Commission]
x r[Vp 谘询委员会〔证券及期货事务监察委员会〕
w^HjZV Advisory Committee on Diversification 经济多元化谘询委员会
G>w+#{( affidavit 誓章;遗产申报誓章
KxIyc7. affidavit of no receipt 述明无收款的誓章
hi|! affiliate 联号;联营公司;附属公司
c7K!cfO:{N affiliated company 附属公司;联号;联营公司
E"qFXA> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)K;]y-Us[ affordability 负担能力
7O)" ` African Development Bank [AfDB] 非洲开发银行
+&5'uAe after-acquired property 事后取得的财产
.Q* 'r&n after-hours dealing 市后交易
U]R~ gy}# after-tax profit 税后盈利;税后利润;税后溢利
I[d]!YI}F agency agreement 代理协议
s_[VHPN agency expenses 代理机构的开支
0 )}$^TV agency fee 代理费
;a
r><w Agency Law 《代理法》
=-#G8L%Q agent 代理人;承销人
n?xTkkr0 agent of company 公司代理人
qf#)lyr<D6 agent's fee 代理人费;经纪费
D-&an@ aggregate 总计;总数;总体数字
}^%xvmQ\] aggregate amount 总款额;总额
eSfnB_@x2 aggregate assets and liabilities 总体资产与负债
DHw<%Z-J aggregate at constant price 按固定价格计算的总体数字
r.yK, aggregate demand 总需求
S,jZ3^ aggregate gross position 总持仓量
{ci.V*:" aggregate limit 总限额
h6v07 7qG aggregate of salaries tax 合计薪俸税
$B (kZ aggregate performance 总体表现;总体业绩
N|usFqCNk^ aggregate supply 总体供应
f&KdlpxKv aggregate surplus 总盈余
G~,:2
o3 aggregate total 整体总额
"ju'UOcS/ aggregate value 总值;合计价值
R2<s0l aggregated basis 合计基准
sG7u}r aggregated net chargeable income 合计应课税入息实额
A7Po 3n%Q aggregation 合并计算;合计;总和
WXw}^v aggregation of incomes of husband and wife 夫妇入息合并计算
L2UsqVU aggregation of property 财产的总和
$IQw=w7p agio 差价;贴水
QzvHm1,@ 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》
O`[aU%4b Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T{v>-xBRy 《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》
D{8PQ2x> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tq1CwzRX 《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》
p'_%aVm7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qet>1< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ifc]K? agreement for a settlement 授产协议
w;6bD'.>; agreement for assignment 转让协议
PNs~[ agreement for sale 售卖协议;买卖协议
=q7Z qP agreement for sale and purchase 买卖协议
w8S!%abl1 agreement for the payment of interest 支付利息协议
9;.(u'y| agreement for the repayment of money 还款协议
D\dWt1n agreement of reinsurance 再保险协议
b;sVls Agricultural Bank of China 中国农业银行
:KJ pk:< air passenger departure tax 飞机乘客离境税
\NZIEu)5? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bNs4 5hDP airport tax 机场税
}@ Z56 alcohol duty 酒精税
a' Ki;]q alienation 让与;让渡;转让
}je,")#W alimony 生活费;赡养费
S-Y=-" All Ordinaries Index [AOI] 所有普通股指数
f5AjJYq1 all risks 全险;综合险
\wcam`f All Sales Record for Stock Market 《股票市场成交报告》
{%lXY Myu Allied Capital Resources Limited 新联财务有限公司
W]M)Q}:Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Mips.Bx allocation letter 拨款信件
D"(L5jR8m@ allocation of fund 分配款项;预留款项
g[RI.&? allocation of profit 利润分配;溢利分配
S{pXs&4O allocation warrant 拨款令
~c^>54 allotment 分配;配股
e}/Lk5q! allotment notice 股份配售通知;配股通知
&s Pq<l o allotment of shares 股份分配
Z>c3 allowable 可获宽免;免税的
lGwl1,= allowable business loss 可扣除的营业亏损
RqEH|EUZ allowable expenses 可扣税的支出
,mhQ"\ +C allowance 免税额;津贴;备抵;准备金
^bg2[FV allowance for debts 债项的免税额
@AHm!9?o allowance for depreciation by wear and tear 耗损折旧免税额
vE@!{* allowance for funeral expenses 殡殓费的免税额
&,A64y allowance for inflation 为通货膨胀而预留的款项;通胀准备金
"k*PA\U allowance for repairs and outgoings 修葺及支出方面的免税额
eAv4FA4g allowance to debtor 给债务人的津贴
S#)Eom?V alteration of capital 资本更改
b2aF 'y/ alternate trustee 候补受托人
aRG2@5 amalgamation 合并
HEA#bd\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Dd;Nz ambit of charges 征税范围;收费范围
kB?al#` amended valuation 经修订的估值
7K)6^r^ American Commodities Exchange 美国商品交易所
<N\v)Ug` American Express Bank Limited 美国运通银行
R\o<7g-| American Stock Exchange 美国证券交易所
M@ed>. amortization 摊销
?\C"YG69T amount due from banks 存放银行同业的款项
@-UL`+ amount due from banks abroad 存放海外银行同业的款项
=]:> "_jN amount due from holding companies 控股公司欠款
>2bKSh amount due from local banks 存放本港银行同业的款项
kOIt(e amount due to banks 银行同业的存款
iw*Nq,( amount due to banks abroad 海外银行同业的存款
3nZo{p:E amount due to holding companies 控股公司存款
X]\ \, amount due to local banks 本港银行同业的存款
=Umw$+fJr amount due to outport banks 外埠银行同业的存款
=-_B:d; amount for note issue 发行纸币的款额
nstUMr6 amount of bond 担保契据的款额
_.L4e^N&UO amount of consideration 代价款额
zZVfj:i8 amount of contribution 供款数额
|V<h=D5W amount of indebtedness 负债款额
7o8{mp'_ amount of principal of the loan 贷款本金额
(SKVuR%Jj amount of rates chargeable 应征差饷数额
#1>X58I^ amount of share capital 股本额
m1Y>Nj[f amount of sums assured 承保款额
a4irokJv# amount of variation 变动幅度
_i/t?7 amount of vote 拨款数额
!
u:Weoz amount payable 应付款额
X7s
`U5'l amount receivable 应收款额
^tXJj:wtS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zbq@pj)Qu analysis 分析
6R=W}q4 ancillary risk 附属风险
27;ci:5 annual account 周年帐目;周年帐目报表;年度决算;年结
J~#;<e{\" annual accounting date 年结日期
D1__n6g[ annual allowance 每年免税额;年积金;年度津贴;年津
w8n|B?Sr annual balance 年度余额
Fd0%lnui annual disposable income 每年可动用收入
P*cNh43U annual estimates 周年预算
;[fw]P n annual fee 年费
,?L2wl[ annual general meeting 周年大会
ki85!k=Q2 annual growth rate 年增率;每年增长率
% LJs annual long-term supplement 长期个案每年补助金
$m42:a mM annual pensionable emolument 可供计算退休金的年薪
\Ym5<];E annual report 年报
x
g0iN'e'K Annual Report on the Consumer Price Index 《消费物价指数年报》
,_Z+8 annual return 周年报表;周年申报表;每年报税表格
g]*#%Xa Annual Return Rules 《周年报表规则》
:_O%/k1\@ annual review of consumer prices 每年消费物价回顾
'nF2aD%A annual roll-forward basis 逐年延展方式
vd8{c7g:n annual salary 年薪
0}b
tXh annual statement 年度报表;年度决算表
^<e.]F25M Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
rwGKfoKI annuitant 年金受益人
qHxqQ'ks; annuity 年金
>Z1sb n annuity contract 年金合约
xD6@Qk annuity on human life 人寿年金
Rz.? i+ antecedent debt 先前的债项
() j=5KDu ante-dated cheque 倒填日期支票
9=UkV\m) anticipated expenditure 预期开支
b j'Xg anticipated net profit 预期纯利
at)~]dG anticipated revenue 预期收入
ayiu,DXx anti-inflation measure 反通货膨胀措施
%mZ {4<7 anti-inflationary stance 反通货膨胀立场
/n>qCuw apparent deficit 表面赤字
M%@ !cW apparent financial solvency 表面偿债能力
p`l0?^r
c" apparent partner 表面合伙人
X-wf:h?i application for personal assessment 个人入息课税申请书
8O38#{[S application of fund 资金应用
&uO%_6J application to release as liquidator and to destruct the books of accounts and documents
x@*SEa 申请免除清盘人职务及毁灭帐簿与文件
M8tRjNWS? appointed actuary 委任精算师
;cQ6g`
bM\ appointed auditor 委任核数师;委任审计师
}2e??3 appointed trustee 委任的受托人
l(02W appointer 委任人
hRCed4qA apportioned pro rata 按比例分摊
m%76i;uP apportionment 分配;分摊
~8]NK&J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7x@A%2J apportionment formula 分摊方程式
^Y'HaneoM apportionment of estate duty 遗产税的分摊
h@[R6G| appraisal 估价;评估
`DC2gJKk% appreciable growth 可观增长
+t?3T-@Ks appreciable impact 显着影响
Xwhui4'w appreciable increase 可观增长
-YCOP0 appreciation 增值;升值
7R`mf
appreciation against other currencies 相对其他货币升值
Nd;Ku6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|]c8jG\h appreciation tax 增值税
DK$s&zf appropriation 拨款;拨用;拨付
$fzaPD4. appropriation account 拨款帐目
f\jLqZY Appropriation Bill 拨款法案
e:5bzk!~ appropriation-in-aid system 补助拨款办法
xftBSdVE approved assets 核准资产
c`o7d)_Ke approved basket stock 认可一篮子证券
}b-g*dn]5 approved budget 核准预算
QnJZr:4b approved charitable donation 认可慈善捐款
uH(f$A approved charitable institution 认可慈善机构
s{$(*_ approved currency 核准货币;认可货币
D ^x-^6^ approved estimates 核准预算
8@tPm$ approved estimates of expenditure 核准开支预算
](s'L8(x approved overseas insurer 核准海外保险人
6*3.SGUY approved overseas trust company 核准海外信托公司
PBp^|t]E> approved pooled investment fund 核准汇集投资基金
q,+yqrt approved provident fund scheme 认可公积金计划
eN^qG
42
approved provision 核准拨款
43@{JK9G approved redeemable share 核准可赎回股份
;S>])5< approved regional stock 认可地区性证券
lqm1!5dt approved retirement scheme 认可退休金计划
h]TQn)X] approved subordinated loan 核准附属贷款
[DF,^4g arbitrage 套戥;套汇;套利
k@'#@
t arbitrageur 套戥者;套汇者
smnSDS arbitrary amount 临时款项
oIduxbAp arrangement 措施;安排;协定
`-p:vq` arrears 欠款
OEkN(wF arrears of pay 欠付薪酬
LS917ci- arrears of revenue 逾期未收税款;逾期未收的帐项
[Ki0b^ articles of association 组织章程;组织细则;组织章程细则
-&-Ma,M? Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
+>r/ 0b ascertainment of profit 确定利润
sL\L"rQN6 "Asia Clear" “亚洲结算系统”
lhBT@5Dm9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
pNKhc#-w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
kYjGj,m" Asian Development Fund [ADF] 亚洲发展基金
|%'
nVxc4r Asian dollar bond 亚洲美元债券
b4QI)z Asian dollar market 亚洲美元市场
IkGfnXJ Asian dollar rate 亚洲美元利率
`a2n:F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|563D#?cR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o*o/q],C9- asked price 沽盘;喊价;索价;卖方报价
GhIKvX_N assessable income 应评税入息
SgS~ {4Zx* assessable loss 应评税亏损
Mw;sLsu assessable profit 应评税利润
2u5|8 assessable value 应评税值
HlH64w2^R assessed profit 估定利润
%*L:sTj( assessed value 经评估价值
Qx+%"YO assessment 评税;评定;估价;评税单
[x,>?~6ek assessment number 评税编号;估价编号
:R~MO& assessment of additional tax 补加税评税
!lj| cT9 assessment of performance 业绩评估;实绩评价
<1t*I!e_ Assessor 评税主任
FW21 U< asset price bubbles 资产价格泡沫
}n4V|f- asset-backed securities 具资产保证的证券
#~<0t(3Q assets accretion 资产增值
#g]vc_V assets and liabilities 资产与负债
`0Oh_8" assets betterment statement 资产递增表;资产改进表
"$2y-| assets lending 实物放款;有抵押贷款
n:{qC{D-qS assets of the company passing on the death 死者去世时转移的公司资产
"-+\R}q$ assets pledged as security for liabilities 用作负债抵押的资产
<|SRe6m assets portfolio 资产投资组合
;{U@qQD7 assets price 资产价格
]3X@_NYj assets quality 资产质素
rV T{90, assets realization 资产变现
,}K7Dg^1 assets refinancing arrangement 资产再集资安排
61)-cVC assets securitization 资产证券化
*q-['"f assets situated outside Hong Kong 在香港以外地方的资产
UOxkO assets stripping 削减资产;拆卖资产
;{KV /<3 assets value 资产值
N _86t assignee 承让人
H*$jc\
dC assignment 转让;转让书;转让契
d'G0m9u2 assignment of interest 权益转让
n}!PO[m~ assignment of letters patent and trade mark 专利证书及商标转让
<gQIq{B? assignment of property 物业转让;物业转让书
IrqZi1 assignment right 转让权
):b$xNn assignor 转让人
USM4r!x associate 有联系的人;有关连人士;相联者;合伙人;联系人
d~1gMz+) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@Bf%s(Uj+ associate member 附属会员
Q+W1lv8R associated body corporate 相联法人团体
LC'{p associated company 相联公司;联属公司
!BOY@$Y associated corporation 相联法团
A m>cd; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4}eepJOn 公认会计师公会〔英国〕
qa0 yg8,< Association of Futures Exchange Brokers 香港期货经纪协会
Yd#/1!A7u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{l/-LZ. association of underwriters 承保人组织
2kIa*#VOJ assumption of control 接管
z$?~Y(EY assurance 担保;保险;转易;转易书
f]\CD<g3|E assurance of interest 权益的转易
\xnWciQ#{ at 19XX price 按一九XX年价格计算
^HqY9QT2 at a discount 按赔价计算;按贴水价格计算;打折扣
v33dxZ' at a premium 按溢价计算;按升水价格计算
1ke g9] at call 通知付款;按通知
&3TEfvz at constant market price 按固定市价计算
,I%g|'2 at constant price 按固定价格计算
+i@y@<l:+ at cost 按成本计算
4 Dw@r{ at current market price 按当时市价计算;按现时市价计算
mg$]QnbAnH at current price 按当时价格计算;按现时价格计算
`CgaS# at factor cost 按要素成本计算;按生产要素成本计算
P dhEQ}H at money-of-the-day price 按付款当日价格计算
s#)5h0t#du at or better 按指定或较佳价位〔买卖指令〕
<7j87 at par 按面值计算;平价
BA%pY|"Q at sight 见票即付
'<ZlGFt'n at the close 按收市盘
'gPzm|f|t@ at the opening 按开市盘
iX2]VRNx l attestation 见证;见证条款
5yzv|mrx at-the-money option 平价期权
'i4_`^:+ attorney 受权人;受托代表人
,Qe?8En[ attornment 新拥有人承认书
tm#nU w attributable profit 可归属利润
ZI 3Nq attributable share value 可归属股份价值
#nK>Z[ Auckland Stock Exchange 奥克兰证券交易所
X0haj~o[ auction 拍卖
'~&9D:( auctioneer 拍卖商
w(/aiV audit 审计;核数
#w\~&0 Audit Commission 审计署
YQ6f}O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@!yMIM%P 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
7:)n$,31FW audit review 帐目审查
s3R(vd Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%sX$nmi3 audited account 审计帐目;经审计的帐目
=p=rg$? audited annual account 经审计的周年帐目
d\
1Og\U|A audited balance sheet 经审计的资产负债表
Fpa_qjL; auditor 核数师;核数主任;审计师
:F{:Z*Fi0 auditor's certificate 核数师证明书;审计师证明书
;I}kQ!q auditor's report 核数师报告;审计师报告
|!"`MIw, Aussie bond 澳元债券
06N}k<10O austerity budget 紧缩预算
!,Va(E|= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
X@LRsg Australia All Ordinaries Index 澳洲所有普通股票指数
-/ g B|J Australian Dollar [AUD] 澳元
GJtZ&H Australian Options Market 澳大利亚期权市场
&'}RrW-s Australian Securities Commission 澳洲证券事务监察委员会
17G'jiYH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2gq9k}38 Australian Stock Exchange 澳大利亚证券交易所
H=Y{rq @ Austrian Schilling [ATS] 奥地利先令
:=\Hoz authentication 认证;鉴证
Ct=-4 authority to purchase 委托购买证;委购书
4bw4cqY; authorization 认可;核准;授权;授权书
VI'hb'2 authorization by direction 指示授权
2L} SJUk* authorization by instruction 指令授权
7[5.> h authorization by warrant 令状授权
S>]pRV9rT authorization of unit trust 单位信托的认可
\V*xWS authorized agent 指定代理人
.5y+fL authorized capital 法定资本
1r]IogI authorized clerk 出市员
aM:nOt" S1 authorized dealer 认可交易商
$l|qk z authorized financial institution 认可财务机构
HLZ;8/|48m authorized fund 认可基金
.[JYj(p authorized fund house 获授权的基金公司;认可基金公司
<\pfIJr$ authorized institution 认可机构
t<|NLk. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MgNU`` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6Qy@UfB authorized insurer 获授权保险人;获认可承保人
!=:$lzS^ authorized investment 特准投资项目
UmclTGn authorized person 获授权人
+i2}/s@JJ authorized representative 获授权代表
^]a #7/]o authorized share capital 法定股本
NwG= <U* automated quotation system 自动报价系统
|>JS!NM
I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wu_kx2h 自动交易系统〔香港期货交易所有限公司〕
9)gC6IiW automatic adjustment mechanism 自动调整机制
nY`RRC automatic adjustment system 自动调整系统
2VJR$Pao Automatic Clearing House 自动票据交换所
IuRmEL_Q_ automatic exchange rates accumulation system 自动化汇率累集系统
y10h#&k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~ y;6W0x automatic teller machine [ATM] 自动柜员机
26k LhFS autopay 自动转帐
FcYFovS available assets 可用资产
L>a available fiscal reserve 现存财政储备
V` 1/SQX available profit 可用利润
q11>f Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
2h=!k|6 average 平均;平均数;海损
MvWaB average basic salary 平均基本薪金
x`dHJq`_g average consumer expenditure 平均消费开支;一般消费开支
FTQ%JTgT average cost 平均成本
km1~yQ"bH average cost of land production 增辟土地平均成本
lAJxr8 . average daily turnover 平均每日成交额
(3#Cl
1]f average daily wage rate 平均每日工资率
4W)B'+ZK8 average expenditure pattern 平均开支模式
K?zH35f$ average growth rate 平均增长率
)l[M
Q4vWW average net fixed assets 固定资产平均净值
;Mpy#yIU. average of relatives 相对价格平均数
$W9{P; average price 平均价格
$[/&74#0HX average propensity to consume 平均消费倾向;一般消费倾向
'Ub
g0"F( average propensity to save 平均储蓄倾向;一般储蓄倾向
HsHB!mQV average rate 平均率
\&i P`v`K average revenue 平均收入;平均收益
D0#x
Lh average stock 平均库存;平均存货
!H irhDN average yearly rent 平均年租
*EZHJt9 avoidance of double taxation 避免双重课税
U9A~9"O avoidance of tax 避税