A:
{6'5K
U*RH A share A股;甲类股份
X4*{CM abatement of tax 减税;减扣免税额
6d"dJV.\ ABN AMRO Bank N.V. 荷兰银行
KZeRbq2jJ above-the-line expenditure 线上项目支出;经常预算支出
\p1H" A above-the-line receipt 线上项目收入;经常预算收入
20;M-Wx ABSA Asia Limited 南非联合亚洲有限公司
qJB9z0a<Ov absolute change 绝对数值变更
x- ) D@dw< absolute expenditure 实际开支
\^SL Zhe absolute guideline figure 绝对准则数字
a^i`DrX absolute interest 绝对权益
yyxGVfr absolute order of discharge 绝对破产解除令
vV.'&."g absolute profit margin 绝对利润幅度
punc'~ absolute value 实值;绝对值
F7UY>z3jL absolutely vested interest 绝对既得权益
'R8VCj absorbed cost 已吸收成本;已分摊成本
2qKo|'gL` absorption 吸收;分摊;合并
/lDW5;d absorption rate 吸收率;摊配率;分摊率
i>r4R z! ACB Finance Limited 亚洲商业财务有限公司
^sd+s ~xx acceptable form of reciprocity 合理的互惠条件
NS6Bi3~ acceptable rate 适当利率;适当汇率
zAt!jP0E acceptance agreement 承兑协议
CF>k_\/Bj acceptance for honour 参加承兑
S(mJ;C acceptor 承兑人;接受人;受票人
5 +:b#B acceptor for honour 参加承兑人
1 9a"@WB@ accident insurance 意外保险
ov zIJbf Accident Insurance Association of Hong Kong 香港意外保险公会
+pc_KR accident insurance scheme 意外保险计划
wA)
NB accident year basis 意外年度基准
qrO]t\ accommodation 通融;贷款
b,/fz6
{N accommodation bill 通融票据;空头票据
^"K accommodation party 汇票代发人
yAR''> account balance 帐户余额;帐户结余
"Q'#V! account book 帐簿
jfZ(5Qu3.H account collected in advance 预收款项
?/)Mt(p account current book 往来帐簿
=PAvPj&}e account of after-acquired property 事后取得的财产报告
6%C:k,Cx{d account of defaulter 拖欠帐目
PTIC2 account payable 应付帐款
/L'm@8 account payee only [A/C payee only] 只可转帐;存入收款人帐户
;r>?V2,tm account receivable 应收帐款
"R+
x account receivable report 应收帐款报表
1K^blOLXe account statement 结单;帐单;会计财务报表
A,e/y account title 帐户名称;会计科目
DSYtj}> accountant's report 会计师报告
=A9>Ej/ Accountant's Report Rules 会计师报告规则
*aS|4M- accounting and auditing procedure 会计与审计程序;会计与核数程序
6 +^V Accounting Arrangements 《会计安排》
m,aJ(8G accounting basis 会计基础
iyU@|^B"Wa accounting by Official Receiver 破产管理署署长呈交的帐目
=#n05*^ Accounting Circular 《会计通告》
e"hm|' accounting class 会计类别
Yi&;4vC accounting date 记帐日期;会计结算日期
Fp4eGuWH# accounting for money 款项核算
IV;juFw}G Accounting Officer 会计主任
wKe^5|Rr accounting period 会计报告期;会计期
j[m\;3Sp accounting policy 会计政策;会计方针
!tv3.:eT accounting practice 会计惯例
D}px=? accounting principle 会计准则
}\=9l<| accounting record 会计记录
!V$nU8p| accounting report 会计报告
's@v'u3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[nn/a?Z4S Accounting Society of China 中国会计学会
,W5pe#n accounting statement 会计报表
G{}E~jDi? accounting system 会计制度;会计系统
NwD*EuPF : accounting transaction 会计事项;帐务交易
9fMg? accounting treatment 会计处理
jpZX5_o accounting year 会计年度
;#78`x2 accretion 增值;添加
< Upn~tH accrual 应计项目;应累算数目
511^f`P< accrual basis 应计制;权责发生制
6Bmv1n[X^h accrual basis accounting 应计制会计;权责发生制会计
}lML..((1 accrue 应累算;应计
7'7bIaJk accrued benefit 应累算利益
%>Z=#1h/a accrued charges 应计费用
03J,NXs accrued cumulative preference share dividend 应累算的累积优先股股息
pK1P-!c accrued expenses 应累算费用
{z|0Y&>[= accrued interest payable 应付利息;应计未付利息
2W|4 accrued interest receivable 应收利息;应计未收利息
}fZT$'*; accrued right 累算权益
$@Zb]gavt? accruing profit 应累算的利润
s2_j@k?% accumulated fiscal reserve 累积财政储备
/#20`;~F) accumulated profit 累积利润;滚存溢利
!;pmql accumulated reserve 累积储备
V%dMaX>^i accumulation of surplus income 累积收益盈余
4otB1{ acquired assets 既得资产
p]*$m=t0r acquisition 收购;购置;取得
r.xGvo{iY acquisition cost 购置成本
d"Y9go"Z acquisition expenses 购置费用
c~ l$_A acquisition of 100% interest 收购全部股权
fW!~*Q acquisition of control 取得控制权
.
Uv7{( acquisition of fixed assets 购置固定资产
(k6=o';y acquisition of shell “买壳”
/],:sS7 acquisition price 收购价
-
4' yp act of God 天灾
G~a;q+7v'$ acting partner 执事合伙人
*y5d&4G2 active market 买卖活跃的市场;交投畅旺的市场;旺市
Otj=vGr0 active partner 积极参与的合伙人
%bZ3^ ub}t active trading 交投活跃
;H_yNrwA actual circulation 实际流通
# Fw<R'c actual cost 实际成本
t<$9!" actual expenditure 实际开支;实际支出
Xp1xhb*^ actual income 实际入息;实际收入;实际收益
Zg5@l3w actual market 现货市场
)M#~/~^f+ actual price 现货价;实际价格
LT!.M m actual profit 实际利润
60[f- 0X actual quotation 实盘;实际价位;实际报价
8xDSeXh; actual year basis 按实际年度计算
jkQv cU actuals 实货
&.an- actuarial investigation 精算调查
)AXTi4MNp actuarial principle 精算原则
;T/W7=4CZ actuarial report 精算师报告
.=3Sm% Actuarial Society of Hong Kong 香港精算学会
K7M7T5< actuarial valuation 精算师估值
vUS$DUF actuary 精算师
7XT2d=)" ad referendum agreement 暂定协议;有待覆核的协定
`O.*qs5 ad valorem duty 从价税;按值征税
D*Siy; ad valorem duty system 从价税制
\! Os!s ad valorem fee 从价费
3lMmSKN ad valorem tariff 从价关税
g v&xC 6> additional allowance 额外免税额
+z+25qWi additional amount for unexpired risk 未过期风险的额外款额
<\8dh(> additional assessable profit 补加应评税利润
Yt++? additional assessment 补加评税
;EW]R9HCH additional commitment 额外承担
~PHAC@pU additional commitment vote 额外承担拨款
h#^IT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@NlnZfMu additional dependent parent allowance 供养父母额外免税额
@bmu4!"d additional provision 额外拨款
{[hV['Awv additional stamp duty 附加印花税
!vr">@}K additional tax 补加税罚款;补加税款
hx+a.N Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
kMo;<Z adjudged bankrupt 被裁定破产
U;i:k%Bzy adjudicated bankrupt 裁定破产人
mJc'oG- adjudication fee 裁定费;评定印花税额手续费;评估契据费
P%xk
adjudication of bankruptcy 裁定破产;宣告破产
@Q!f^ adjudication of insolvency 裁定无力偿还债务
9j49#wG0"B adjusted actual 经调整的实数;调整后的实数
$f_;>f2N adjusted current assets 经调整的流动资产;调整后的流动资产
igOjlg_Q adjusted figure 经调整的数字;调整后的数额
6NZ3( adjusted liabilities 经调整的负债;调整后的负债
W|G(x8 adjusted loss 经调整的亏损;调整后的亏损
$bF.6 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Y{1IRP?S adjusted profit 经调整的利润;调整后的利润
JiDX|Q<c adjusted surplus 经调整的盈余额;调整后的盈余额
pJ6bX4QnDX adjusted value 经调整的价值;调整后的价值
!a[
voUS adjustment 调整;修订;理算〔保险〕
'dQ2"x?4 adjustment centre 调剂中心
~YlbS- adjustment lag 调整过程的时间差距;调整时差
AVOqW0Z+y adjustment mechanism 调整机制
9TO adjustment of loss 亏损调整
8n?P'iM adjustment process 调整过程;调整程序
6>%)qc$i adjustment range 调整幅度
!Lb9KDk administered exchange rate 受管制汇率
zY(w`Hm2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+VdYT6{p administration expenses 行政费用
) Y\} ,O administration fee 手续费;行政费
# h/- administration in bankruptcy 破产管理
16ke CG\ administration order 遗产管理令
J}i$ny_3OB administrator 管理人;遗产管理人
$T^O3 8$ administrator of the estate 遗产管理人
8|d lt$ admission of debt 债项承认书
j08G-_Gjn admission of proof 接纳债权证明
:V HJD advance 放贷款项;垫付款项;预支款项;预付款项
uB
6`e!Q advance account 暂支帐目;预付款帐户
<&8cq@< advance compensation 预付补偿金
2"'0OQN0\ advance from shareholder 股东垫款
TA`*]*O( advance pending reimbursement 预支以待日后付还
GTYGm advanced economy 先进经济体系
Fw!5hR`, advancement 预付;预付财产
*=MC+4E advances warrant 垫款令
@=K> uyB advancing 贷出
xRv1zHZ adverse balance 逆差
O2:m)@ adverse exchange 逆汇
#8R\J[9 advertisement addressed to shareholders 在报章刊登的致股东通告
d}>Nl$ advice for collection 托收通知书
W`eYd|+C advice of drawing 提款通知书;汇票通知书
5ii`!y advice of payment 付款通知
k^C;"awh Advisory Committee [Securities and Futures Commission]
.',ikez 谘询委员会〔证券及期货事务监察委员会〕
|}QDC/ Advisory Committee on Diversification 经济多元化谘询委员会
4L^KR_h/ affidavit 誓章;遗产申报誓章
"h_n/}r= affidavit of no receipt 述明无收款的誓章
s+yBxgQ/ affiliate 联号;联营公司;附属公司
'@AK0No\W affiliated company 附属公司;联号;联营公司
3iV/7~
O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_&XT
=SW} affordability 负担能力
{tu* ="d= African Development Bank [AfDB] 非洲开发银行
%ia/i : after-acquired property 事后取得的财产
Mn7 y@/1 after-hours dealing 市后交易
wI
#_r_ after-tax profit 税后盈利;税后利润;税后溢利
z/F(z*'v agency agreement 代理协议
QD+dP nZu agency expenses 代理机构的开支
(+@3Dr5o0} agency fee 代理费
Vhz?9i6|g^ Agency Law 《代理法》
*B)>5r agent 代理人;承销人
&%fy agent of company 公司代理人
g5V9fnb!d agent's fee 代理人费;经纪费
WyA>OB<Zeq aggregate 总计;总数;总体数字
kkyn>Wxv aggregate amount 总款额;总额
T d4 /3k aggregate assets and liabilities 总体资产与负债
|; $fy- aggregate at constant price 按固定价格计算的总体数字
R|$=Pfg~4 aggregate demand 总需求
}&y>g0$@ aggregate gross position 总持仓量
Z:,HB]&;9 aggregate limit 总限额
>P>.j+o/ aggregate of salaries tax 合计薪俸税
(4$lB{% aggregate performance 总体表现;总体业绩
4D$$KSa aggregate supply 总体供应
9V.)=*0hp aggregate surplus 总盈余
k#JFDw\ aggregate total 整体总额
I?4J69' aggregate value 总值;合计价值
V F6OC4 K aggregated basis 合计基准
7T_g?!sdMh aggregated net chargeable income 合计应课税入息实额
$Fc*^8$ryC aggregation 合并计算;合计;总和
42Gr0+Mb aggregation of incomes of husband and wife 夫妇入息合并计算
qoB aggregation of property 财产的总和
]B3 0d agio 差价;贴水
MO9}Itg 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》
xPQO}wKa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]o6yU#zn~e 《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》
#bsR L8@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+@Fy) {C7 《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》
OZ![9l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mrqCW]#u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.3{S6# agreement for a settlement 授产协议
d+fmVM?p agreement for assignment 转让协议
70lb6A agreement for sale 售卖协议;买卖协议
O7s0M?4 agreement for sale and purchase 买卖协议
#T#&qo# agreement for the payment of interest 支付利息协议
'3[Ecy# agreement for the repayment of money 还款协议
dI>)4( ) agreement of reinsurance 再保险协议
]AERi]
B Agricultural Bank of China 中国农业银行
$w[@L7'( air passenger departure tax 飞机乘客离境税
NvJu)gI% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_f|Au`7m airport tax 机场税
DcSL f4A alcohol duty 酒精税
]'~'V2Ey alienation 让与;让渡;转让
;)0vxcMB alimony 生活费;赡养费
kQ.atr`? e All Ordinaries Index [AOI] 所有普通股指数
/:ma}qGy all risks 全险;综合险
NZ{kjAd3c All Sales Record for Stock Market 《股票市场成交报告》
L@CN0ezQs Allied Capital Resources Limited 新联财务有限公司
mgG0uV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=bN[TD allocation letter 拨款信件
O4\GL allocation of fund 分配款项;预留款项
|rW}s+Kcr allocation of profit 利润分配;溢利分配
*S~. KW [ allocation warrant 拨款令
)\`TZLR allotment 分配;配股
|A'8 'z&q allotment notice 股份配售通知;配股通知
R!*UU'se allotment of shares 股份分配
t
Z\ allowable 可获宽免;免税的
f:Nfw+/q allowable business loss 可扣除的营业亏损
Ip.5I!h[Xb allowable expenses 可扣税的支出
Q`5jEtu#, allowance 免税额;津贴;备抵;准备金
*:
e^yi allowance for debts 债项的免税额
|oSyyDYWP
allowance for depreciation by wear and tear 耗损折旧免税额
eK/[jxNO allowance for funeral expenses 殡殓费的免税额
U QXT&w allowance for inflation 为通货膨胀而预留的款项;通胀准备金
.X_k[l 9 allowance for repairs and outgoings 修葺及支出方面的免税额
7<IrN\@U allowance to debtor 给债务人的津贴
bxkp9o alteration of capital 资本更改
FxM`$n~K alternate trustee 候补受托人
{(D$Xb amalgamation 合并
[Gh T.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kul&m| ambit of charges 征税范围;收费范围
~;UK/OZ amended valuation 经修订的估值
lCWk)m8 American Commodities Exchange 美国商品交易所
w gATfygr American Express Bank Limited 美国运通银行
dMeDQ`c`W American Stock Exchange 美国证券交易所
*/nb%QV amortization 摊销
hrU.QF8 amount due from banks 存放银行同业的款项
;fee<7Ty amount due from banks abroad 存放海外银行同业的款项
b'Mg amount due from holding companies 控股公司欠款
&1]}^/u2 amount due from local banks 存放本港银行同业的款项
cFGP3Q4{ amount due to banks 银行同业的存款
!uO|1b amount due to banks abroad 海外银行同业的存款
Ywr^uy1V,/ amount due to holding companies 控股公司存款
+Y)rv6}m amount due to local banks 本港银行同业的存款
J24UUZ9&$ amount due to outport banks 外埠银行同业的存款
H&mw!=FV0 amount for note issue 发行纸币的款额
%pL
,A5M amount of bond 担保契据的款额
J^n(WnM*F amount of consideration 代价款额
J%j#gyTU amount of contribution 供款数额
,_u8y&<|I amount of indebtedness 负债款额
ThJLaNS amount of principal of the loan 贷款本金额
4xtbP\= amount of rates chargeable 应征差饷数额
OPwp(b amount of share capital 股本额
z}8rD}BH amount of sums assured 承保款额
tz1iabZ{ amount of variation 变动幅度
.Ks&r amount of vote 拨款数额
/LuwPM amount payable 应付款额
jTSw 0\} amount receivable 应收款额
f*W<N06EZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
D'Byl,W$ analysis 分析
Uk|Xs~@#E ancillary risk 附属风险
d?b2jZ$r] annual account 周年帐目;周年帐目报表;年度决算;年结
!x;T2l annual accounting date 年结日期
[FF%HRce,. annual allowance 每年免税额;年积金;年度津贴;年津
hkHMBsNi annual balance 年度余额
`hM]5;0 annual disposable income 每年可动用收入
z)43+8 ; annual estimates 周年预算
.s7o$u~l annual fee 年费
(yc$W9 annual general meeting 周年大会
=ZzhH};aX annual growth rate 年增率;每年增长率
r A0[ y annual long-term supplement 长期个案每年补助金
a(d'iAU8^ annual pensionable emolument 可供计算退休金的年薪
2x$\vL0 annual report 年报
(tyo4Tz1 Annual Report on the Consumer Price Index 《消费物价指数年报》
y'2K7\>E annual return 周年报表;周年申报表;每年报税表格
fJc,KZy Annual Return Rules 《周年报表规则》
Gp;[WY\ annual review of consumer prices 每年消费物价回顾
;`X -.45 annual roll-forward basis 逐年延展方式
kl3#&>e annual salary 年薪
dE/Vl/ : annual statement 年度报表;年度决算表
kj@#oLd% 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
Z0b1E annuitant 年金受益人
WAqR70{KM annuity 年金
isWB)$q annuity contract 年金合约
'e;*V$+ annuity on human life 人寿年金
[A*vl9= antecedent debt 先前的债项
Gxm+5q ante-dated cheque 倒填日期支票
|],{kUIXO anticipated expenditure 预期开支
""CJlqU anticipated net profit 预期纯利
I*6L`#j[ anticipated revenue 预期收入
fm&l0 anti-inflation measure 反通货膨胀措施
[#3:CDT anti-inflationary stance 反通货膨胀立场
HmbTV(lC apparent deficit 表面赤字
GdL\ apparent financial solvency 表面偿债能力
8Nc i1o apparent partner 表面合伙人
` mALx! ` application for personal assessment 个人入息课税申请书
w
V27 application of fund 资金应用
6tzZ j:yq application to release as liquidator and to destruct the books of accounts and documents
)ckx&e 申请免除清盘人职务及毁灭帐簿与文件
&[R&@l Y appointed actuary 委任精算师
(5_o H appointed auditor 委任核数师;委任审计师
AWD &K! appointed trustee 委任的受托人
{\C$Bz appointer 委任人
/YUf('b apportioned pro rata 按比例分摊
d@,q6R}!MP apportionment 分配;分摊
JXUO?9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9dqD(S#C;" apportionment formula 分摊方程式
2=F_<Jh|+ apportionment of estate duty 遗产税的分摊
I?bL4u$\ appraisal 估价;评估
%b@>riR(y appreciable growth 可观增长
e!eWwC9u appreciable impact 显着影响
rLh490@ appreciable increase 可观增长
cX* appreciation 增值;升值
"pMXTRb appreciation against other currencies 相对其他货币升值
la|#SS95 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=E4nNL? appreciation tax 增值税
3,N7Nfe appropriation 拨款;拨用;拨付
OK3B6T5w= appropriation account 拨款帐目
wT*`Od8w Appropriation Bill 拨款法案
IK~ur\3 appropriation-in-aid system 补助拨款办法
C[gSiL
approved assets 核准资产
YJrK oK} approved basket stock 认可一篮子证券
% fA0XRM approved budget 核准预算
HAGWA2wQ approved charitable donation 认可慈善捐款
5'+g'9 approved charitable institution 认可慈善机构
Og30&a!~F approved currency 核准货币;认可货币
=jg!@H=_i approved estimates 核准预算
Y*wbFL6` approved estimates of expenditure 核准开支预算
i,;Q approved overseas insurer 核准海外保险人
}Z0)FU+ approved overseas trust company 核准海外信托公司
-cY/M~ approved pooled investment fund 核准汇集投资基金
{D`F$=Dlw approved provident fund scheme 认可公积金计划
'DntZK approved provision 核准拨款
0vQkm< approved redeemable share 核准可赎回股份
"]zq<LmX approved regional stock 认可地区性证券
@OwU[\6fc} approved retirement scheme 认可退休金计划
,!sAr;Rk` approved subordinated loan 核准附属贷款
2HQHC] arbitrage 套戥;套汇;套利
[>C^ 0\Z~ arbitrageur 套戥者;套汇者
ag|d_; arbitrary amount 临时款项
V!]e#QH; arrangement 措施;安排;协定
ks(PH6:]< arrears 欠款
pSV
8! arrears of pay 欠付薪酬
z81I2?v[Jr arrears of revenue 逾期未收税款;逾期未收的帐项
BtU,1`El5 articles of association 组织章程;组织细则;组织章程细则
El"XF?OgpP Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Fo~C,@/Qt ascertainment of profit 确定利润
2<u vz<B "Asia Clear" “亚洲结算系统”
Z( xn- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V :d/;~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hDmVv;M: Asian Development Fund [ADF] 亚洲发展基金
='soSnT Asian dollar bond 亚洲美元债券
AbcLHV. Asian dollar market 亚洲美元市场
bs_I{bCu? Asian dollar rate 亚洲美元利率
_ogT(uYyr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
60X B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;&JMBn]J asked price 沽盘;喊价;索价;卖方报价
J8/>b{Y assessable income 应评税入息
(_<ruwV]` assessable loss 应评税亏损
'-W
p|A assessable profit 应评税利润
]Ms~;MXlx5 assessable value 应评税值
;=B&t@ assessed profit 估定利润
v6oZD;;~ assessed value 经评估价值
Dk]Y\: assessment 评税;评定;估价;评税单
r"5]U`+ assessment number 评税编号;估价编号
$2;YJjz( assessment of additional tax 补加税评税
n-H0cm assessment of performance 业绩评估;实绩评价
H3`%#wQ0j Assessor 评税主任
L6l~!bEc asset price bubbles 资产价格泡沫
!H?#~{
W} asset-backed securities 具资产保证的证券
jZm1.{[> assets accretion 资产增值
cC4*4bMm assets and liabilities 资产与负债
DPy"FQYZb assets betterment statement 资产递增表;资产改进表
nNBxT+3*i assets lending 实物放款;有抵押贷款
KwpNS(]I assets of the company passing on the death 死者去世时转移的公司资产
atl0#F Bd assets pledged as security for liabilities 用作负债抵押的资产
&yVii^ assets portfolio 资产投资组合
;'=!Fv assets price 资产价格
K})j5CJ/ assets quality 资产质素
QKCk. 0Xe assets realization 资产变现
Vfc9+T+ assets refinancing arrangement 资产再集资安排
{d^&$~ assets securitization 资产证券化
%v}:#_va] assets situated outside Hong Kong 在香港以外地方的资产
.HGEddcC assets stripping 削减资产;拆卖资产
8V~w3ssz assets value 资产值
w9.r`_- assignee 承让人
mYa0_P%^ assignment 转让;转让书;转让契
We9C9)0 assignment of interest 权益转让
mE^6Zu assignment of letters patent and trade mark 专利证书及商标转让
''f assignment of property 物业转让;物业转让书
^f3F~XhY3 assignment right 转让权
F Fg0} assignor 转让人
=(Gv_ associate 有联系的人;有关连人士;相联者;合伙人;联系人
kFuaLEJi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gI\J sN associate member 附属会员
3+n&Ya1 associated body corporate 相联法人团体
\B2=E associated company 相联公司;联属公司
`"-)ObOj} associated corporation 相联法团
OmKT}D~ 4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ShGR!r< 公认会计师公会〔英国〕
HESwz{eSS Association of Futures Exchange Brokers 香港期货经纪协会
}>)"!p;t_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wPqIy}- association of underwriters 承保人组织
Qj0@^LA assumption of control 接管
ZH&%D*a& assurance 担保;保险;转易;转易书
EZBk;*=B assurance of interest 权益的转易
<M+ZlF-` at 19XX price 按一九XX年价格计算
f}XUxIQ-< at a discount 按赔价计算;按贴水价格计算;打折扣
B8w0DJ at a premium 按溢价计算;按升水价格计算
$:mCyP<y at call 通知付款;按通知
}.`ycLW' at constant market price 按固定市价计算
W0gaOew(^ at constant price 按固定价格计算
lza'l at cost 按成本计算
j##IJm at current market price 按当时市价计算;按现时市价计算
]9A9q<lZ at current price 按当时价格计算;按现时价格计算
]^aece
t at factor cost 按要素成本计算;按生产要素成本计算
-V4@BKI8 at money-of-the-day price 按付款当日价格计算
O \lt!p3F at or better 按指定或较佳价位〔买卖指令〕
q[dls_ at par 按面值计算;平价
chfj|Ce]x at sight 见票即付
$ n
7dIE at the close 按收市盘
i]F,Y;&| at the opening 按开市盘
/=Q7RJ@P attestation 见证;见证条款
DZLSn Ax at-the-money option 平价期权
s "*Cb* attorney 受权人;受托代表人
<VgnrqF6: attornment 新拥有人承认书
ze,HNFg@> attributable profit 可归属利润
8$3 Tu"+; attributable share value 可归属股份价值
^pZ(^ Auckland Stock Exchange 奥克兰证券交易所
C/
;f)k< auction 拍卖
wl5!f| auctioneer 拍卖商
t^u X9yvx audit 审计;核数
4-cnkv\~ Audit Commission 审计署
=I7#Vtd^K< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
atW;S99# 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
X$%RJ3t e audit review 帐目审查
r 97 VX> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O]lWaiR` audited account 审计帐目;经审计的帐目
Q[8L='E audited annual account 经审计的周年帐目
n*bbmG1 audited balance sheet 经审计的资产负债表
KvktC|~? auditor 核数师;核数主任;审计师
G H^i,88 auditor's certificate 核数师证明书;审计师证明书
PTL52+}/ auditor's report 核数师报告;审计师报告
PtmdUHvD Aussie bond 澳元债券
}bix+/] austerity budget 紧缩预算
FV:{lC{h~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
HOu<,9?>Q Australia All Ordinaries Index 澳洲所有普通股票指数
j:]/AReOL Australian Dollar [AUD] 澳元
yrkd#m Australian Options Market 澳大利亚期权市场
+2C:] Australian Securities Commission 澳洲证券事务监察委员会
e2/&X;2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Isoqs(Oi Australian Stock Exchange 澳大利亚证券交易所
<qHwY. Austrian Schilling [ATS] 奥地利先令
s u![ST( authentication 认证;鉴证
wIi(p5* authority to purchase 委托购买证;委购书
m<"1*d~ authorization 认可;核准;授权;授权书
)t@OHSl authorization by direction 指示授权
k)y0V:ZY]O authorization by instruction 指令授权
("H:T?4Qs authorization by warrant 令状授权
!;fkc0&! authorization of unit trust 单位信托的认可
P1z6sGG authorized agent 指定代理人
!|Vjv}UO authorized capital 法定资本
u%h]k ,(E authorized clerk 出市员
=X-$kk authorized dealer 认可交易商
0~n=|3*P authorized financial institution 认可财务机构
CBi
V':; authorized fund 认可基金
Ig5J_Z^]b authorized fund house 获授权的基金公司;认可基金公司
D2?~03c
authorized institution 认可机构
f+L )x authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#4d0/28b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ab3" ?.3m authorized insurer 获授权保险人;获认可承保人
}t"!I\C authorized investment 特准投资项目
%{o5}TqD authorized person 获授权人
I uhyBo authorized representative 获授权代表
iM}cd$r{ authorized share capital 法定股本
M#
S:'WN automated quotation system 自动报价系统
LH<--#K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c#Ux{^ZE 自动交易系统〔香港期货交易所有限公司〕
<lv:mqV automatic adjustment mechanism 自动调整机制
ilzR/DJ Ma automatic adjustment system 自动调整系统
B;?a. 81~ Automatic Clearing House 自动票据交换所
C5;"mo- automatic exchange rates accumulation system 自动化汇率累集系统
I#$u(2.H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CIYD'zR[2 automatic teller machine [ATM] 自动柜员机
]iPTB autopay 自动转帐
_0Wdm* available assets 可用资产
-,zNFC:6g available fiscal reserve 现存财政储备
q]'VVlP) available profit 可用利润
:Wb+&|dU Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
EY> %#0 average 平均;平均数;海损
kiqq_`66 average basic salary 平均基本薪金
.F%RW8=Q average consumer expenditure 平均消费开支;一般消费开支
Z>Sv[Ec average cost 平均成本
2+y4Gd 7 average cost of land production 增辟土地平均成本
RZDZ3W(;h average daily turnover 平均每日成交额
8FbBv"LI,g average daily wage rate 平均每日工资率
J*$ !^\s average expenditure pattern 平均开支模式
Z$6W)~;, average growth rate 平均增长率
|%b' L.$4 average net fixed assets 固定资产平均净值
&z%7Nu average of relatives 相对价格平均数
/R
F#B#9 average price 平均价格
-+O8v;aC' average propensity to consume 平均消费倾向;一般消费倾向
k('2K2P average propensity to save 平均储蓄倾向;一般储蓄倾向
&b{L|I'KYT average rate 平均率
7!L"ef62o average revenue 平均收入;平均收益
+F+jC9j(< average stock 平均库存;平均存货
]sbu9O ^"f average yearly rent 平均年租
#[Ns\%Ri0 avoidance of double taxation 避免双重课税
ZTHrjW1 avoidance of tax 避税