A:
}&vD(hX A share A股;甲类股份
j,i9,oF6] abatement of tax 减税;减扣免税额
>Hnm.?-AWl ABN AMRO Bank N.V. 荷兰银行
V[(fE=cIN~ above-the-line expenditure 线上项目支出;经常预算支出
f]r*;YEc4 above-the-line receipt 线上项目收入;经常预算收入
c]{}|2u ABSA Asia Limited 南非联合亚洲有限公司
jC'h54,Mr absolute change 绝对数值变更
]AYP\\Xi absolute expenditure 实际开支
wY<s absolute guideline figure 绝对准则数字
)h,yQ`. absolute interest 绝对权益
_bCAZa&& absolute order of discharge 绝对破产解除令
v*!N}1+J absolute profit margin 绝对利润幅度
o-@01_j absolute value 实值;绝对值
F-s{#V1= absolutely vested interest 绝对既得权益
y$%oR6K7- absorbed cost 已吸收成本;已分摊成本
S($/Ov absorption 吸收;分摊;合并
%C/p+Tg absorption rate 吸收率;摊配率;分摊率
#%[;vK ACB Finance Limited 亚洲商业财务有限公司
on7
n4 acceptable form of reciprocity 合理的互惠条件
v":q_w<k acceptable rate 适当利率;适当汇率
:6Nb,Hh~ acceptance agreement 承兑协议
],weqs acceptance for honour 参加承兑
a<&K^M& acceptor 承兑人;接受人;受票人
<G}Lc acceptor for honour 参加承兑人
d3c.lD)L9 accident insurance 意外保险
Tow=B Accident Insurance Association of Hong Kong 香港意外保险公会
Rt?CE jy accident insurance scheme 意外保险计划
Ca0sm accident year basis 意外年度基准
`$/a-K} accommodation 通融;贷款
}? _KZ)
accommodation bill 通融票据;空头票据
J]U_A/f accommodation party 汇票代发人
!MKecRG_ account balance 帐户余额;帐户结余
m+!.H\ account book 帐簿
J!l/.:`6 account collected in advance 预收款项
<W#G)c0 account current book 往来帐簿
:Dty([ account of after-acquired property 事后取得的财产报告
Ye3o}G9z account of defaulter 拖欠帐目
84WDR? account payable 应付帐款
Oz6$u account payee only [A/C payee only] 只可转帐;存入收款人帐户
Es+I]o0K account receivable 应收帐款
(?Mn_FNE| account receivable report 应收帐款报表
1L*[!QT4 account statement 结单;帐单;会计财务报表
b WNa6x account title 帐户名称;会计科目
Sh(ys*y> accountant's report 会计师报告
}>6e-]MHfR Accountant's Report Rules 会计师报告规则
He=C\" accounting and auditing procedure 会计与审计程序;会计与核数程序
J:Fq i p Accounting Arrangements 《会计安排》
qGA|.I9, accounting basis 会计基础
e8<}{N0,n accounting by Official Receiver 破产管理署署长呈交的帐目
S
a+Y/ Accounting Circular 《会计通告》
+#eol~j9N accounting class 会计类别
sMMOZ'bT accounting date 记帐日期;会计结算日期
Aars\
accounting for money 款项核算
{rcN_N% Accounting Officer 会计主任
s;I
@En accounting period 会计报告期;会计期
"<=4]Z accounting policy 会计政策;会计方针
g8.z?Ia#5Z accounting practice 会计惯例
IB&G#2M< accounting principle 会计准则
/ugWl99.W accounting record 会计记录
Da 7(jA+ accounting report 会计报告
I$.lFQ%( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GKFRZWXdT Accounting Society of China 中国会计学会
9 jjeZc' accounting statement 会计报表
w( V%EEk accounting system 会计制度;会计系统
(B4)L% accounting transaction 会计事项;帐务交易
j;`pAN(' accounting treatment 会计处理
rci,&>L" accounting year 会计年度
oT\K P accretion 增值;添加
Ga5s9wC accrual 应计项目;应累算数目
cjL)M=pIS accrual basis 应计制;权责发生制
b\0>uU accrual basis accounting 应计制会计;权责发生制会计
B2kZ_4rB accrue 应累算;应计
fx|d"VF[ accrued benefit 应累算利益
t}k:wzZ@ accrued charges 应计费用
}B'-*)^|e{ accrued cumulative preference share dividend 应累算的累积优先股股息
lNxP accrued expenses 应累算费用
.6`r`|= accrued interest payable 应付利息;应计未付利息
y-26\eY^P accrued interest receivable 应收利息;应计未收利息
x\Q}fk?{t accrued right 累算权益
6m$X7;x} accruing profit 应累算的利润
<KX9>e accumulated fiscal reserve 累积财政储备
LY0f`RX*& accumulated profit 累积利润;滚存溢利
9HJYrzf{% accumulated reserve 累积储备
yo[Sh6r/9b accumulation of surplus income 累积收益盈余
|^-D&C(Eu acquired assets 既得资产
N~flao^ acquisition 收购;购置;取得
Nqj@p<y/q acquisition cost 购置成本
4 *}H3-` acquisition expenses 购置费用
ULt5Zi acquisition of 100% interest 收购全部股权
zH~P-MqC acquisition of control 取得控制权
iQ" LIeD acquisition of fixed assets 购置固定资产
3g4=as4w acquisition of shell “买壳”
4wSZ'RTSR acquisition price 收购价
_S{TjGZ&
act of God 天灾
oW^x=pS9 acting partner 执事合伙人
oZ*?Uh * active market 买卖活跃的市场;交投畅旺的市场;旺市
\=WPJm`p active partner 积极参与的合伙人
^gcB+ active trading 交投活跃
bdWdvd: actual circulation 实际流通
%JBLp xnq actual cost 实际成本
ta{24{?M\ actual expenditure 实际开支;实际支出
eOb--@~8 actual income 实际入息;实际收入;实际收益
]<<,{IQ actual market 现货市场
v'?Smd1v
/ actual price 现货价;实际价格
9KX% O-' actual profit 实际利润
)f$4:Pq actual quotation 实盘;实际价位;实际报价
L6CI9C;-b actual year basis 按实际年度计算
bIGcszWr actuals 实货
!(q@sw( actuarial investigation 精算调查
?'~u)O(n actuarial principle 精算原则
68P'<|u? actuarial report 精算师报告
:lXY% [!6P Actuarial Society of Hong Kong 香港精算学会
~TH4='4W3 actuarial valuation 精算师估值
MDytA0M actuary 精算师
hk=[v7 ad referendum agreement 暂定协议;有待覆核的协定
[KBa=3>{ ad valorem duty 从价税;按值征税
0JtM|Mg ad valorem duty system 从价税制
DU6j0lz ad valorem fee 从价费
LN+x!#:e ad valorem tariff 从价关税
vQCb?+X& additional allowance 额外免税额
I8!>7`L additional amount for unexpired risk 未过期风险的额外款额
u)Kiwa additional assessable profit 补加应评税利润
/lR*ab additional assessment 补加评税
f~W+Rt7o additional commitment 额外承担
1av#u:jy~> additional commitment vote 额外承担拨款
JL4E` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'nPI
zK<v additional dependent parent allowance 供养父母额外免税额
=-Hhm($n additional provision 额外拨款
.I~:j`K6 additional stamp duty 附加印花税
WA2NjxYz additional tax 补加税罚款;补加税款
s3sRMB2 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\2;!} adjudged bankrupt 被裁定破产
iA{q$>{8 adjudicated bankrupt 裁定破产人
,j XK adjudication fee 裁定费;评定印花税额手续费;评估契据费
O>~@>/# adjudication of bankruptcy 裁定破产;宣告破产
Q>4NUq adjudication of insolvency 裁定无力偿还债务
JYWoQ[ZO#> adjusted actual 经调整的实数;调整后的实数
Q adjusted current assets 经调整的流动资产;调整后的流动资产
c<Cf|W adjusted figure 经调整的数字;调整后的数额
p^ (Z adjusted liabilities 经调整的负债;调整后的负债
P Ptmh. }e adjusted loss 经调整的亏损;调整后的亏损
|a03SZx adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Lp-$Ie adjusted profit 经调整的利润;调整后的利润
&ic'!h" adjusted surplus 经调整的盈余额;调整后的盈余额
sxr,]@ adjusted value 经调整的价值;调整后的价值
d 8;kM`U adjustment 调整;修订;理算〔保险〕
itNuY<" adjustment centre 调剂中心
_'w:Sx?d7 adjustment lag 调整过程的时间差距;调整时差
,EHLW4v adjustment mechanism 调整机制
0?ab'vYcp adjustment of loss 亏损调整
P<X? adjustment process 调整过程;调整程序
Khd A;bF adjustment range 调整幅度
*g*"bi* administered exchange rate 受管制汇率
+w[ZMk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
gpyio1V> administration expenses 行政费用
aPlEM_escS administration fee 手续费;行政费
'AK '(cZ administration in bankruptcy 破产管理
hpXW tQ administration order 遗产管理令
>"IG\//I administrator 管理人;遗产管理人
-3yK>\y=| administrator of the estate 遗产管理人
yKUxjb^b\ admission of debt 债项承认书
4G:~|N.{p admission of proof 接纳债权证明
R"XycXn_$ advance 放贷款项;垫付款项;预支款项;预付款项
KWDH
35 advance account 暂支帐目;预付款帐户
+x{o advance compensation 预付补偿金
Ps.xY;Y advance from shareholder 股东垫款
G^ k8Or2 advance pending reimbursement 预支以待日后付还
oJNQdW[ advanced economy 先进经济体系
L/Kb\\f advancement 预付;预付财产
,
poc!n// advances warrant 垫款令
<D:q4t
advancing 贷出
!X: TieyVu adverse balance 逆差
SrNc adverse exchange 逆汇
s@&3;{F6D advertisement addressed to shareholders 在报章刊登的致股东通告
VDOC> advice for collection 托收通知书
Cxq|N]E
advice of drawing 提款通知书;汇票通知书
@7"n X advice of payment 付款通知
9=$pV== Advisory Committee [Securities and Futures Commission]
'*XIp: 谘询委员会〔证券及期货事务监察委员会〕
d)U(XiK' Advisory Committee on Diversification 经济多元化谘询委员会
HD#>K 7 affidavit 誓章;遗产申报誓章
xGr{ad.N affidavit of no receipt 述明无收款的誓章
G*EF_N.G0 affiliate 联号;联营公司;附属公司
jNx{*2._r affiliated company 附属公司;联号;联营公司
TU)Pi.Aa affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8F<|.V; affordability 负担能力
C3^3< African Development Bank [AfDB] 非洲开发银行
} *)l after-acquired property 事后取得的财产
&Y@),S9 after-hours dealing 市后交易
Wn6m$ = after-tax profit 税后盈利;税后利润;税后溢利
]r!|@AWrQ\ agency agreement 代理协议
c.1gQy$}| agency expenses 代理机构的开支
JE{cZ<NNH agency fee 代理费
2hNl_P~z1u Agency Law 《代理法》
jFg19C{=X agent 代理人;承销人
x`+M#A()/ agent of company 公司代理人
5"40{3 agent's fee 代理人费;经纪费
q&[G^9 aggregate 总计;总数;总体数字
i[LnU#+ aggregate amount 总款额;总额
~M*
UMF^ aggregate assets and liabilities 总体资产与负债
4y}z+4 aggregate at constant price 按固定价格计算的总体数字
>0:3CpO* aggregate demand 总需求
/L2ZI1v aggregate gross position 总持仓量
z-K};l9y aggregate limit 总限额
`L$Av9X\ aggregate of salaries tax 合计薪俸税
QZ(O2!Mg aggregate performance 总体表现;总体业绩
~sn3_6{ aggregate supply 总体供应
NG3:= aggregate surplus 总盈余
>A]l|#Rz aggregate total 整体总额
Uu+ibVM$ aggregate value 总值;合计价值
J
?aJa aggregated basis 合计基准
R`$jF\"`r aggregated net chargeable income 合计应课税入息实额
X}
V]3 aggregation 合并计算;合计;总和
~0024B[G aggregation of incomes of husband and wife 夫妇入息合并计算
Q'cWqr aggregation of property 财产的总和
h`! 4`eI agio 差价;贴水
GGwwdB\x' Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Yur}<>`( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D@sMCR 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2\.23 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rZ.=Lq 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g,*fpk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+ W1l9n* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dk1q9Tx agreement for a settlement 授产协议
d<
XY"Y% agreement for assignment 转让协议
.$d:c61X agreement for sale 售卖协议;买卖协议
+KExK2= agreement for sale and purchase 买卖协议
3,i`FqQa agreement for the payment of interest 支付利息协议
>cjxu9Vr1K agreement for the repayment of money 还款协议
m,hqq%qz agreement of reinsurance 再保险协议
(W"0c?i|] Agricultural Bank of China 中国农业银行
`_/1zL[ air passenger departure tax 飞机乘客离境税
_"D J|j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}Gb^%1%M airport tax 机场税
()8=U_BFz alcohol duty 酒精税
NE`;=26c alienation 让与;让渡;转让
tjV63`LD alimony 生活费;赡养费
$=>:pQbBVX All Ordinaries Index [AOI] 所有普通股指数
B^/Cx all risks 全险;综合险
0Z((cI\J All Sales Record for Stock Market 《股票市场成交报告》
.
P44t Allied Capital Resources Limited 新联财务有限公司
[`h,Ti!m< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8 rE` allocation letter 拨款信件
bg9_$laDi allocation of fund 分配款项;预留款项
dUn]aS allocation of profit 利润分配;溢利分配
[Z'4YXS allocation warrant 拨款令
2>x[_ allotment 分配;配股
/^{Q(R(X< allotment notice 股份配售通知;配股通知
>~_>.R+{ allotment of shares 股份分配
N0D5N(kH% allowable 可获宽免;免税的
+N B5Fd4 allowable business loss 可扣除的营业亏损
FB+nN5D/ allowable expenses 可扣税的支出
V#1v5mWVx allowance 免税额;津贴;备抵;准备金
y&4im;X0 allowance for debts 债项的免税额
|C+
5 allowance for depreciation by wear and tear 耗损折旧免税额
?OO !M allowance for funeral expenses 殡殓费的免税额
#/`MYh=!W allowance for inflation 为通货膨胀而预留的款项;通胀准备金
{az
LtTh allowance for repairs and outgoings 修葺及支出方面的免税额
OB(~zUe.R allowance to debtor 给债务人的津贴
DVs$3RL alteration of capital 资本更改
kz#x6NXj alternate trustee 候补受托人
e6gj'GmY amalgamation 合并
9p02K@wkD ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$1 Z3yb^
ambit of charges 征税范围;收费范围
-xH3}K% amended valuation 经修订的估值
bX`]<$dr3 American Commodities Exchange 美国商品交易所
m`XaY J American Express Bank Limited 美国运通银行
=5pwNi_S American Stock Exchange 美国证券交易所
tUfze9m amortization 摊销
}?GeU
Xhy amount due from banks 存放银行同业的款项
2qj0iRH#N< amount due from banks abroad 存放海外银行同业的款项
0j#$Swa amount due from holding companies 控股公司欠款
xr)m8H amount due from local banks 存放本港银行同业的款项
'HvW&~i( amount due to banks 银行同业的存款
ER]C;DYX amount due to banks abroad 海外银行同业的存款
TSL/zTLDJ amount due to holding companies 控股公司存款
mp]UUpt amount due to local banks 本港银行同业的存款
#eI`l`} amount due to outport banks 外埠银行同业的存款
+(q
r {G? amount for note issue 发行纸币的款额
,qgR+]?({ amount of bond 担保契据的款额
6l>016 x amount of consideration 代价款额
aJNsJIY+ amount of contribution 供款数额
).C>>1ZC amount of indebtedness 负债款额
E&W4`{6K4 amount of principal of the loan 贷款本金额
.W-=V zWX amount of rates chargeable 应征差饷数额
OHF:E44k amount of share capital 股本额
79lG~BGE amount of sums assured 承保款额
Me,AE^pgL' amount of variation 变动幅度
/8(t: amount of vote 拨款数额
IP1{gMG amount payable 应付款额
9JC8OSjJ amount receivable 应收款额
!.{{QwZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}<P%W~ analysis 分析
6ozBU^n ancillary risk 附属风险
w$I$xup annual account 周年帐目;周年帐目报表;年度决算;年结
~Oj-W6-+&, annual accounting date 年结日期
);F
/P0P annual allowance 每年免税额;年积金;年度津贴;年津
@(tiPV annual balance 年度余额
==7=1QfP annual disposable income 每年可动用收入
8\Z/mU*4 annual estimates 周年预算
1\,wV, annual fee 年费
g5&,l annual general meeting 周年大会
dI8y}EbE~ annual growth rate 年增率;每年增长率
f9E.X\" annual long-term supplement 长期个案每年补助金
j7&0ckN&G annual pensionable emolument 可供计算退休金的年薪
MdNV3:[ \ annual report 年报
oxqD/fY Annual Report on the Consumer Price Index 《消费物价指数年报》
V:4($ annual return 周年报表;周年申报表;每年报税表格
5HbPS%^. Annual Return Rules 《周年报表规则》
Vuo 8[h> annual review of consumer prices 每年消费物价回顾
n)teX.ck) annual roll-forward basis 逐年延展方式
A832z` annual salary 年薪
pK2n'4
C annual statement 年度报表;年度决算表
_UeIzdV9 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
nr9cG/" annuitant 年金受益人
k{$Mlt?&- annuity 年金
w~9=6|_ annuity contract 年金合约
h<2O+"^ annuity on human life 人寿年金
<~qhy{hRn antecedent debt 先前的债项
9_S>G$9D ante-dated cheque 倒填日期支票
|a Ht6F anticipated expenditure 预期开支
8|#p D4e anticipated net profit 预期纯利
!;C *Wsp} anticipated revenue 预期收入
2KmPZ&r anti-inflation measure 反通货膨胀措施
o[eIwGxZ anti-inflationary stance 反通货膨胀立场
d `+cNKf apparent deficit 表面赤字
>*mLbp" apparent financial solvency 表面偿债能力
bPdbKi{j@ apparent partner 表面合伙人
ut^^,w{o> application for personal assessment 个人入息课税申请书
3UX} )mW application of fund 资金应用
=}AwA5G application to release as liquidator and to destruct the books of accounts and documents
ep"54o5=d 申请免除清盘人职务及毁灭帐簿与文件
SA$1rqU= appointed actuary 委任精算师
?l<u %o appointed auditor 委任核数师;委任审计师
FmRa]31W appointed trustee 委任的受托人
e6?h4}[+* appointer 委任人
;yH1vX apportioned pro rata 按比例分摊
vN4g#,< apportionment 分配;分摊
s*j0uAq)up Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
M%2F7 FY apportionment formula 分摊方程式
XmoS$/#" apportionment of estate duty 遗产税的分摊
%sLij* appraisal 估价;评估
APksY! appreciable growth 可观增长
o93A:f c appreciable impact 显着影响
_7zER6#} appreciable increase 可观增长
d6k`=Hlg appreciation 增值;升值
0SziTM appreciation against other currencies 相对其他货币升值
d<v>C-nk% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]jS+ItL@ appreciation tax 增值税
k/#& ]8( appropriation 拨款;拨用;拨付
=w!14@W appropriation account 拨款帐目
m<;&B Appropriation Bill 拨款法案
sf5koe appropriation-in-aid system 补助拨款办法
az]S&\i7T approved assets 核准资产
=' cr@[~i approved basket stock 认可一篮子证券
+H
L]t'UEg approved budget 核准预算
;0 VE* approved charitable donation 认可慈善捐款
UujFZg[-P9 approved charitable institution 认可慈善机构
;-d :!* approved currency 核准货币;认可货币
d98ZC+q approved estimates 核准预算
uNYHEs6%T$ approved estimates of expenditure 核准开支预算
)xQA+$H#4 approved overseas insurer 核准海外保险人
[
Q6v #I approved overseas trust company 核准海外信托公司
1vQj` F approved pooled investment fund 核准汇集投资基金
[Hww3+~+ approved provident fund scheme 认可公积金计划
7Jm9,4] approved provision 核准拨款
BI] %$rq approved redeemable share 核准可赎回股份
{
O*maE" approved regional stock 认可地区性证券
JtU/%s approved retirement scheme 认可退休金计划
^kMgjS}R approved subordinated loan 核准附属贷款
F+S;u=CKx arbitrage 套戥;套汇;套利
i- E~ZfJ arbitrageur 套戥者;套汇者
9c1n arbitrary amount 临时款项
DP NUm<> arrangement 措施;安排;协定
XoaB X2 arrears 欠款
t$Z#zxX arrears of pay 欠付薪酬
!f\y3p*j arrears of revenue 逾期未收税款;逾期未收的帐项
E0}jEl/{ articles of association 组织章程;组织细则;组织章程细则
bd2"k;H<o Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
P$\vD^ ascertainment of profit 确定利润
;o#R(m@Lx "Asia Clear" “亚洲结算系统”
eRa1eRgP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'7{0k{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!R WX1Z Asian Development Fund [ADF] 亚洲发展基金
%fpcH Asian dollar bond 亚洲美元债券
S0~F$mP' Asian dollar market 亚洲美元市场
;%#@vXH[Oo Asian dollar rate 亚洲美元利率
Z;W`deA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fmvv
q1G& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'+|{4-V asked price 沽盘;喊价;索价;卖方报价
4
|N&Y assessable income 应评税入息
$N=A, S assessable loss 应评税亏损
G~e`O,+ assessable profit 应评税利润
c]W]m`: assessable value 应评税值
m4*Rr assessed profit 估定利润
cV5Lp4wY? assessed value 经评估价值
@qH<4`y.^ assessment 评税;评定;估价;评税单
c)M_&?J!5 assessment number 评税编号;估价编号
-~
`5kO~ assessment of additional tax 补加税评税
2Fce| Tn assessment of performance 业绩评估;实绩评价
It4J\S Assessor 评税主任
@M"h_Z1# asset price bubbles 资产价格泡沫
pVw)"\S% asset-backed securities 具资产保证的证券
Q<r O5 -K assets accretion 资产增值
-iS\3P. assets and liabilities 资产与负债
u[^(s_
assets betterment statement 资产递增表;资产改进表
?iUAzM8 assets lending 实物放款;有抵押贷款
8KW}XG assets of the company passing on the death 死者去世时转移的公司资产
L;'+O
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ZSMOq4Y 9 assets portfolio 资产投资组合
3
$Uv assets price 资产价格
[Qv% assets quality 资产质素
c`y[V6q9 assets realization 资产变现
2ZB'WzH.X assets refinancing arrangement 资产再集资安排
-[x^z5Ee` assets securitization 资产证券化
_'dsEF assets situated outside Hong Kong 在香港以外地方的资产
){")RrD( assets stripping 削减资产;拆卖资产
lBL;aTzo assets value 资产值
^ ;$f-e assignee 承让人
VzMoWD; assignment 转让;转让书;转让契
'UT 4x9&z assignment of interest 权益转让
!o&Mw:d assignment of letters patent and trade mark 专利证书及商标转让
`yHV10 assignment of property 物业转让;物业转让书
rsvZi1N4w$ assignment right 转让权
o_EXbS]C assignor 转让人
}
CJQC associate 有联系的人;有关连人士;相联者;合伙人;联系人
d"nE+pgE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z_<
7T4 associate member 附属会员
%"DEgIP associated body corporate 相联法人团体
aIZ@5w"7 associated company 相联公司;联属公司
z8= Gc$w! associated corporation 相联法团
>OwVNG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ID5?x8o#k 公认会计师公会〔英国〕
*KFsO1j Association of Futures Exchange Brokers 香港期货经纪协会
!/['wv@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W<B8P S$ association of underwriters 承保人组织
/U6G?3b assumption of control 接管
5 8p_b assurance 担保;保险;转易;转易书
_pKW($\ assurance of interest 权益的转易
-";'l@D= at 19XX price 按一九XX年价格计算
VA)3=82n at a discount 按赔价计算;按贴水价格计算;打折扣
M0 x5s@ at a premium 按溢价计算;按升水价格计算
o
1#XM/Z at call 通知付款;按通知
sN7I~ at constant market price 按固定市价计算
_4rb7"b1 at constant price 按固定价格计算
L;5jhVy at cost 按成本计算
co<){5zOT at current market price 按当时市价计算;按现时市价计算
7vcYI#(2
Y at current price 按当时价格计算;按现时价格计算
JHc|.2Oe at factor cost 按要素成本计算;按生产要素成本计算
@k,u xe- at money-of-the-day price 按付款当日价格计算
Z%XBuq:BY at or better 按指定或较佳价位〔买卖指令〕
Nd#t != at par 按面值计算;平价
us4.-L at sight 见票即付
Lz=nJn at the close 按收市盘
!Il>,q&F at the opening 按开市盘
C_PXh>H]' attestation 见证;见证条款
$ah, $B at-the-money option 平价期权
1?)<*[ attorney 受权人;受托代表人
I1&Z@[ attornment 新拥有人承认书
<k5FlvE2 attributable profit 可归属利润
McxJ C< attributable share value 可归属股份价值
_W]2~9 Auckland Stock Exchange 奥克兰证券交易所
.?_wcp= auction 拍卖
N*lq)@smq auctioneer 拍卖商
#2I[F audit 审计;核数
Fkz+Qz Audit Commission 审计署
2sy{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
vP3Fb;
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
<=cj) audit review 帐目审查
3>0/WbA:7E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Xe*@`&nv@ audited account 审计帐目;经审计的帐目
R?>a UFM audited annual account 经审计的周年帐目
-t?S:9[w audited balance sheet 经审计的资产负债表
g;\zD_":l auditor 核数师;核数主任;审计师
e&7GW9FSg auditor's certificate 核数师证明书;审计师证明书
x7l)i!/$ auditor's report 核数师报告;审计师报告
/!JpmI Aussie bond 澳元债券
JQsS=m7Et austerity budget 紧缩预算
o]MQ)\r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}%y_LcL Australia All Ordinaries Index 澳洲所有普通股票指数
xh@H@Q\ Australian Dollar [AUD] 澳元
t_3)} Australian Options Market 澳大利亚期权市场
zScV 9,H1 Australian Securities Commission 澳洲证券事务监察委员会
h^~eTi;c]Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~0|~Fg Australian Stock Exchange 澳大利亚证券交易所
L`x:Y>C( Austrian Schilling [ATS] 奥地利先令
_"a(vfl# authentication 认证;鉴证
\@['V authority to purchase 委托购买证;委购书
rd0BvQ9TK authorization 认可;核准;授权;授权书
aAu
upPu authorization by direction 指示授权
p4W->AVv$ authorization by instruction 指令授权
OWB^24Z&3 authorization by warrant 令状授权
*0l^/jqn: authorization of unit trust 单位信托的认可
. ~G>vVb authorized agent 指定代理人
h}z^NX authorized capital 法定资本
zEF3B authorized clerk 出市员
/Rx%}~x/m authorized dealer 认可交易商
t{!}^{
"5 authorized financial institution 认可财务机构
emw3cQ authorized fund 认可基金
/.$n>:XR authorized fund house 获授权的基金公司;认可基金公司
@6
gA4h authorized institution 认可机构
N^h,[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z mrk`o~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=:6Y<ftC authorized insurer 获授权保险人;获认可承保人
&]pW## authorized investment 特准投资项目
TxN#3m?G authorized person 获授权人
@XDU!<N authorized representative 获授权代表
;TMH.E,h: authorized share capital 法定股本
6rt.ec( automated quotation system 自动报价系统
~Rk6@&ZS} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l0tMdsz 自动交易系统〔香港期货交易所有限公司〕
Qgo0uuM automatic adjustment mechanism 自动调整机制
lx U}HM automatic adjustment system 自动调整系统
}v0oFY$u`H Automatic Clearing House 自动票据交换所
c(ZkK automatic exchange rates accumulation system 自动化汇率累集系统
(
y2%G=.j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`"zX< automatic teller machine [ATM] 自动柜员机
X dLB1H autopay 自动转帐
1U@qRU available assets 可用资产
+ To{Tm- available fiscal reserve 现存财政储备
Z\(+awv available profit 可用利润
D
gY2:&0 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
~6kEpa average 平均;平均数;海损
R7ZxS average basic salary 平均基本薪金
!(uyqplTk average consumer expenditure 平均消费开支;一般消费开支
)3'/g`c average cost 平均成本
8$OE<c?#5n average cost of land production 增辟土地平均成本
2!7wGXm~U average daily turnover 平均每日成交额
yFl@z average daily wage rate 平均每日工资率
]#j]yGV average expenditure pattern 平均开支模式
Rw^4S@~T average growth rate 平均增长率
'2uQ average net fixed assets 固定资产平均净值
6}n_r}kNR average of relatives 相对价格平均数
i)+@'!6 average price 平均价格
D7[ 8*^ average propensity to consume 平均消费倾向;一般消费倾向
#XQEfa average propensity to save 平均储蓄倾向;一般储蓄倾向
C[& \Xq average rate 平均率
,hT t]w average revenue 平均收入;平均收益
KNQX\-= average stock 平均库存;平均存货
b0PF7PEEQ average yearly rent 平均年租
{]Nvq9? avoidance of double taxation 避免双重课税
x}AWWmXv avoidance of tax 避税