A:
YCI-p p A share A股;甲类股份
gu|cQ2xV abatement of tax 减税;减扣免税额
haoQr)S ABN AMRO Bank N.V. 荷兰银行
o4Hp|iK&0 above-the-line expenditure 线上项目支出;经常预算支出
2J1YrHj3 above-the-line receipt 线上项目收入;经常预算收入
d'UCPg<Y ABSA Asia Limited 南非联合亚洲有限公司
d>k"#| absolute change 绝对数值变更
D%,AdR"m absolute expenditure 实际开支
k=``Avp? absolute guideline figure 绝对准则数字
>og-
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dHJ#xmE!pP absolute order of discharge 绝对破产解除令
+S
C;@' absolute profit margin 绝对利润幅度
3 6-Sw absolute value 实值;绝对值
$*N)\>~X absolutely vested interest 绝对既得权益
)|Xi:Zd5> absorbed cost 已吸收成本;已分摊成本
]O 8hkGa absorption 吸收;分摊;合并
Puodsd absorption rate 吸收率;摊配率;分摊率
@p$$BUb ACB Finance Limited 亚洲商业财务有限公司
k*"FMJG_ acceptable form of reciprocity 合理的互惠条件
O$,bNu/g acceptable rate 适当利率;适当汇率
ZMn~QU_5 acceptance agreement 承兑协议
(sN;B) acceptance for honour 参加承兑
'rSP@ acceptor 承兑人;接受人;受票人
IuN:*P acceptor for honour 参加承兑人
0.kQqy~5 accident insurance 意外保险
i-E/#zni Accident Insurance Association of Hong Kong 香港意外保险公会
FAbl5VW' accident insurance scheme 意外保险计划
L.R4 iN accident year basis 意外年度基准
^f_4w|u,+ accommodation 通融;贷款
'A)r)z{X accommodation bill 通融票据;空头票据
#}|g8gh accommodation party 汇票代发人
V0/O
T~gS8 account balance 帐户余额;帐户结余
x!^u$5c account book 帐簿
CTh!|mG account collected in advance 预收款项
EN/e`S$) account current book 往来帐簿
J0V\_ja- account of after-acquired property 事后取得的财产报告
RM `zxFn account of defaulter 拖欠帐目
dVe account payable 应付帐款
45H(.}&f account payee only [A/C payee only] 只可转帐;存入收款人帐户
_+NM<o#A account receivable 应收帐款
C)v*L#{% account receivable report 应收帐款报表
f>kW\uC account statement 结单;帐单;会计财务报表
i?D
KKjN$ account title 帐户名称;会计科目
CF0i72ul5 accountant's report 会计师报告
8-uRn38 Accountant's Report Rules 会计师报告规则
Y>i5ubR~ accounting and auditing procedure 会计与审计程序;会计与核数程序
b@?pofZ`k Accounting Arrangements 《会计安排》
9aKt (g6 accounting basis 会计基础
c2fqueK|:W accounting by Official Receiver 破产管理署署长呈交的帐目
eA'1 Accounting Circular 《会计通告》
,,o5hD0V9 accounting class 会计类别
MbJ|6g99 accounting date 记帐日期;会计结算日期
,bnrVa(I accounting for money 款项核算
pon0!\ZT= Accounting Officer 会计主任
wr{ [4$O accounting period 会计报告期;会计期
K! e51P accounting policy 会计政策;会计方针
dRu|*s accounting practice 会计惯例
G
;fc8a[X accounting principle 会计准则
{-Q=Y DR accounting record 会计记录
i3v|r 0O~L accounting report 会计报告
TF7~eyLg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7'1 +i Accounting Society of China 中国会计学会
jt,dr3|/n accounting statement 会计报表
X\
bXat+ accounting system 会计制度;会计系统
H(,D5y`k1 accounting transaction 会计事项;帐务交易
V3t;V-Lkt accounting treatment 会计处理
nLc Oz3h accounting year 会计年度
f\]splL accretion 增值;添加
`%nj$-W: accrual 应计项目;应累算数目
hH])0C accrual basis 应计制;权责发生制
R[T94U accrual basis accounting 应计制会计;权责发生制会计
d&apu{ accrue 应累算;应计
d ub%fs accrued benefit 应累算利益
+:jx{*}jo accrued charges 应计费用
3Lw&HtH accrued cumulative preference share dividend 应累算的累积优先股股息
ro`2IE> accrued expenses 应累算费用
-lDAxp6p accrued interest payable 应付利息;应计未付利息
uqFYa bU accrued interest receivable 应收利息;应计未收利息
(>usa|| accrued right 累算权益
q[Ed6FM$~ accruing profit 应累算的利润
hCFgZiH2 accumulated fiscal reserve 累积财政储备
\I[50eh| accumulated profit 累积利润;滚存溢利
~;uc@GGo accumulated reserve 累积储备
lS!uL9t. accumulation of surplus income 累积收益盈余
V_p[mSKJv acquired assets 既得资产
'j27.Ry. acquisition 收购;购置;取得
m. EIMuj acquisition cost 购置成本
zvAUF8'_ acquisition expenses 购置费用
;I@@PUnR acquisition of 100% interest 收购全部股权
ZA {T0: acquisition of control 取得控制权
j,@@[{tu acquisition of fixed assets 购置固定资产
9Impp5`/B acquisition of shell “买壳”
Oiz@tEp=_ acquisition price 收购价
NuQ
l act of God 天灾
RW I7eC acting partner 执事合伙人
s.qo/o\b active market 买卖活跃的市场;交投畅旺的市场;旺市
{.mPe| active partner 积极参与的合伙人
q"C(`S.@ active trading 交投活跃
3I):W9$Qp actual circulation 实际流通
PT/TQW actual cost 实际成本
OJ!=xTU%h actual expenditure 实际开支;实际支出
#|R#/Yc@Bv actual income 实际入息;实际收入;实际收益
HmQ.' actual market 现货市场
*JT,]7> actual price 现货价;实际价格
6zR9(c:a~ actual profit 实际利润
jqv"8S5 actual quotation 实盘;实际价位;实际报价
lo< t5~GQ actual year basis 按实际年度计算
t]14bf$*Q actuals 实货
INjr$'* actuarial investigation 精算调查
-'%>Fon actuarial principle 精算原则
)F,IPAA# actuarial report 精算师报告
p()#+Xy Actuarial Society of Hong Kong 香港精算学会
'JK"3m}nT actuarial valuation 精算师估值
z}z 6Vg actuary 精算师
8Z[YcLy"({ ad referendum agreement 暂定协议;有待覆核的协定
PXrv2q[5? ad valorem duty 从价税;按值征税
o7i>D6^^ ad valorem duty system 从价税制
5x? YFq6k ad valorem fee 从价费
/?*GJN#
ad valorem tariff 从价关税
dYxX%"J additional allowance 额外免税额
O3K TKL] additional amount for unexpired risk 未过期风险的额外款额
-g\ ;B additional assessable profit 补加应评税利润
)Gm,%[?2C additional assessment 补加评税
$~c
wB additional commitment 额外承担
Qo$j'|lD additional commitment vote 额外承担拨款
@^cR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?DrA@;IB additional dependent parent allowance 供养父母额外免税额
=8V
9E additional provision 额外拨款
\@!"7._= additional stamp duty 附加印花税
hH(w O\s additional tax 补加税罚款;补加税款
Nbvs_>N Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
|w].*c}Z adjudged bankrupt 被裁定破产
#T3dfVWv adjudicated bankrupt 裁定破产人
cKEDRX3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
Y!qn[,q8 adjudication of bankruptcy 裁定破产;宣告破产
Em ;2fh adjudication of insolvency 裁定无力偿还债务
<{P`A%g@ adjusted actual 经调整的实数;调整后的实数
GTuxMg` adjusted current assets 经调整的流动资产;调整后的流动资产
?RQ_LA; adjusted figure 经调整的数字;调整后的数额
hZ`<ID adjusted liabilities 经调整的负债;调整后的负债
G nPrwDB adjusted loss 经调整的亏损;调整后的亏损
l9t|@9 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
;V0^uB.z adjusted profit 经调整的利润;调整后的利润
v2l*n adjusted surplus 经调整的盈余额;调整后的盈余额
?>/9ae^Bw adjusted value 经调整的价值;调整后的价值
8vqx}2 adjustment 调整;修订;理算〔保险〕
8}K^o>J&K adjustment centre 调剂中心
%urd;h D adjustment lag 调整过程的时间差距;调整时差
{&ykpu090 adjustment mechanism 调整机制
572{DC&T adjustment of loss 亏损调整
nq5qUErew adjustment process 调整过程;调整程序
!9t,#?! adjustment range 调整幅度
%zz,qs)Eu administered exchange rate 受管制汇率
ZA+w7S3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^). administration expenses 行政费用
iY*fp=c9 administration fee 手续费;行政费
F}~qTF;H administration in bankruptcy 破产管理
vzFo" administration order 遗产管理令
0,whTnH| administrator 管理人;遗产管理人
dym K @ administrator of the estate 遗产管理人
}0V aZ<j admission of debt 债项承认书
4w5);x. admission of proof 接纳债权证明
#w@V!o advance 放贷款项;垫付款项;预支款项;预付款项
Qo~|[]GE advance account 暂支帐目;预付款帐户
J'C9}7G advance compensation 预付补偿金
;-AC}jG advance from shareholder 股东垫款
t>!Ok advance pending reimbursement 预支以待日后付还
46##(4RF advanced economy 先进经济体系
tj4/x7! advancement 预付;预付财产
3O*^[$vM advances warrant 垫款令
&u2H^ j advancing 贷出
+"1fr
adverse balance 逆差
_9C,N2a{C adverse exchange 逆汇
B~B, L*kC2 advertisement addressed to shareholders 在报章刊登的致股东通告
0bG#'.- advice for collection 托收通知书
8b!xMFF" advice of drawing 提款通知书;汇票通知书
AO238RC!: advice of payment 付款通知
N*+ L'bO Advisory Committee [Securities and Futures Commission]
OcLahz6 谘询委员会〔证券及期货事务监察委员会〕
)G),iy Advisory Committee on Diversification 经济多元化谘询委员会
JNv@MJb} affidavit 誓章;遗产申报誓章
"`NAg affidavit of no receipt 述明无收款的誓章
GTM@9^ affiliate 联号;联营公司;附属公司
0`V;;w8 affiliated company 附属公司;联号;联营公司
xzHb+1+p affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)FN\jo!!. affordability 负担能力
z HT#bP:o African Development Bank [AfDB] 非洲开发银行
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a`Ur_ after-acquired property 事后取得的财产
wk#cJ`wG; after-hours dealing 市后交易
n^|SN9_r after-tax profit 税后盈利;税后利润;税后溢利
l
>~Rzw agency agreement 代理协议
=o4gW`\z agency expenses 代理机构的开支
\%&):OD1 agency fee 代理费
D"gv:RojD Agency Law 《代理法》
C8W_f( i~ agent 代理人;承销人
xXlx}C agent of company 公司代理人
`S+n,,l agent's fee 代理人费;经纪费
U(gYx@ aggregate 总计;总数;总体数字
(mplo|> aggregate amount 总款额;总额
~O~iP8T aggregate assets and liabilities 总体资产与负债
EW`3$J; aggregate at constant price 按固定价格计算的总体数字
}
m"':f aggregate demand 总需求
.k$Yleg aggregate gross position 总持仓量
6l:uQz9 aggregate limit 总限额
~ mz X1[ aggregate of salaries tax 合计薪俸税
=h xyR; aggregate performance 总体表现;总体业绩
#jJ0Mxg aggregate supply 总体供应
ZUD{V aggregate surplus 总盈余
P?^%i aggregate total 整体总额
=ld!=II aggregate value 总值;合计价值
$_3)m aggregated basis 合计基准
6"?#E[ #[ aggregated net chargeable income 合计应课税入息实额
!jf!\Uu[U aggregation 合并计算;合计;总和
ep4?;Qmho aggregation of incomes of husband and wife 夫妇入息合并计算
WcQkeh3n aggregation of property 财产的总和
Po&'#TC1 agio 差价;贴水
# [
+n( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
#&ei Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+IMt$}7[ 《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》
,`PYU[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$4*gi& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
P_5 G'[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Cn0s?3Fm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
HQ wrb HS agreement for a settlement 授产协议
=d+`xN* agreement for assignment 转让协议
0"Euf41 agreement for sale 售卖协议;买卖协议
cc3/XBo agreement for sale and purchase 买卖协议
w/:ibG@ agreement for the payment of interest 支付利息协议
T(,@]=d,DD agreement for the repayment of money 还款协议
V>`9ey!U agreement of reinsurance 再保险协议
5`@yX[G Agricultural Bank of China 中国农业银行
3,EtyJ3[Bh air passenger departure tax 飞机乘客离境税
na*Z0y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!Na@T]J airport tax 机场税
6v74mIRn'? alcohol duty 酒精税
2I|lY>Z alienation 让与;让渡;转让
v}id/brl alimony 生活费;赡养费
f'bwtjO All Ordinaries Index [AOI] 所有普通股指数
~!M" all risks 全险;综合险
Nf)SR#; All Sales Record for Stock Market 《股票市场成交报告》
=dwy 4 Allied Capital Resources Limited 新联财务有限公司
"&{.g1i9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6J_$dzw allocation letter 拨款信件
ZuZCIqN allocation of fund 分配款项;预留款项
D^a(|L3; allocation of profit 利润分配;溢利分配
:wEy""*N0 allocation warrant 拨款令
HYG1BfEaW allotment 分配;配股
bc:3 5. allotment notice 股份配售通知;配股通知
/EJy?TON* allotment of shares 股份分配
!x\\# 9 allowable 可获宽免;免税的
.s?^y+e_ allowable business loss 可扣除的营业亏损
ZmycK:f allowable expenses 可扣税的支出
Jz*A!Li allowance 免税额;津贴;备抵;准备金
cj^hwtx allowance for debts 债项的免税额
u{w,y.l1h allowance for depreciation by wear and tear 耗损折旧免税额
0x<G\ l4 allowance for funeral expenses 殡殓费的免税额
Q5l+- allowance for inflation 为通货膨胀而预留的款项;通胀准备金
%eh.@8GL` allowance for repairs and outgoings 修葺及支出方面的免税额
]826k pq_ allowance to debtor 给债务人的津贴
j<6+p
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|j{]6Nu alternate trustee 候补受托人
sCmN|Q amalgamation 合并
aK]AhOG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sl"H!cwF ambit of charges 征税范围;收费范围
tK?XU9o amended valuation 经修订的估值
[>U2!4=$M American Commodities Exchange 美国商品交易所
kem(U{m American Express Bank Limited 美国运通银行
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K(# American Stock Exchange 美国证券交易所
(Q&O'ng1 amortization 摊销
@6%7X7m amount due from banks 存放银行同业的款项
}$sTnea amount due from banks abroad 存放海外银行同业的款项
Ck>]+rl amount due from holding companies 控股公司欠款
#3{{[i(;i amount due from local banks 存放本港银行同业的款项
4#.Q|vyl]" amount due to banks 银行同业的存款
mg>wv[ 7 amount due to banks abroad 海外银行同业的存款
P!IXcPKW53 amount due to holding companies 控股公司存款
2aX{r/Lc amount due to local banks 本港银行同业的存款
)=bW\=[8 amount due to outport banks 外埠银行同业的存款
(^B=> amount for note issue 发行纸币的款额
?>I amount of bond 担保契据的款额
V6h8+|hK amount of consideration 代价款额
ks
%arm& amount of contribution 供款数额
r:Q=6j, amount of indebtedness 负债款额
3.g 4X?=zd amount of principal of the loan 贷款本金额
V#+F*w?&D amount of rates chargeable 应征差饷数额
VS!v7-_N5 amount of share capital 股本额
I~Qi):&x amount of sums assured 承保款额
c4r9k-w0E amount of variation 变动幅度
8H T3C\$s amount of vote 拨款数额
+F%tBUY{< amount payable 应付款额
Ct zWdo. amount receivable 应收款额
'm"Ez'sS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.6I'V3:Kg analysis 分析
:h/v"2uDN ancillary risk 附属风险
eAqpP>9n annual account 周年帐目;周年帐目报表;年度决算;年结
hy@b/Y![M annual accounting date 年结日期
M;NIcM annual allowance 每年免税额;年积金;年度津贴;年津
gjFQDrz( annual balance 年度余额
JoZzX{eu" annual disposable income 每年可动用收入
:Bu)cy#/[ annual estimates 周年预算
_meW9)B annual fee 年费
:7 JP(j2 annual general meeting 周年大会
Z c#Jb annual growth rate 年增率;每年增长率
M _lLP8W} annual long-term supplement 长期个案每年补助金
JiuA"ks) annual pensionable emolument 可供计算退休金的年薪
U.b|3E/^ annual report 年报
(<@`MPI\@ Annual Report on the Consumer Price Index 《消费物价指数年报》
i el@"E 4 annual return 周年报表;周年申报表;每年报税表格
9'(m"c_ Annual Return Rules 《周年报表规则》
"DH>4Q]
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U!K#g_} annual roll-forward basis 逐年延展方式
QUfF>,[sv annual salary 年薪
W7@Vma` annual statement 年度报表;年度决算表
%`\Qtsape 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
#JY> annuitant 年金受益人
"3|OB, <;: annuity 年金
-j:yE Z4Oy annuity contract 年金合约
GU 9p'E annuity on human life 人寿年金
.7:ecFKk antecedent debt 先前的债项
R9D2cu,{ ante-dated cheque 倒填日期支票
6+"gk( anticipated expenditure 预期开支
&p*rEs anticipated net profit 预期纯利
84i0h$ZZo anticipated revenue 预期收入
&.#dZ}J anti-inflation measure 反通货膨胀措施
h?}S|>9 anti-inflationary stance 反通货膨胀立场
T&bB8tQk apparent deficit 表面赤字
a<>cbP apparent financial solvency 表面偿债能力
l<ZHS'-;8 apparent partner 表面合伙人
2R^Eea application for personal assessment 个人入息课税申请书
2+pXtP@O application of fund 资金应用
w>}n1Nc$G application to release as liquidator and to destruct the books of accounts and documents
) ]<^*b> 申请免除清盘人职务及毁灭帐簿与文件
hJw]hVYa appointed actuary 委任精算师
&OEBAtc/ appointed auditor 委任核数师;委任审计师
;B(16&l=q appointed trustee 委任的受托人
qV,x )y:V appointer 委任人
,S@B[+VZ apportioned pro rata 按比例分摊
E9t8SclV apportionment 分配;分摊
"Vp:Sq9y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l8_RA apportionment formula 分摊方程式
fA[T5<66 apportionment of estate duty 遗产税的分摊
:Z_abKt appraisal 估价;评估
Ir*{IVvej appreciable growth 可观增长
+qqCk appreciable impact 显着影响
"{3|(Qs appreciable increase 可观增长
PI,2b(`h_ appreciation 增值;升值
twK 3 appreciation against other currencies 相对其他货币升值
FFmXT/K"/j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~Ga{=OM?? appreciation tax 增值税
A`>^A]% appropriation 拨款;拨用;拨付
5~(nHCf> appropriation account 拨款帐目
lH@goh Appropriation Bill 拨款法案
`krVfE;_O appropriation-in-aid system 补助拨款办法
8YgRJQZ! approved assets 核准资产
78<fbN5}r approved basket stock 认可一篮子证券
oz[G'[\}F approved budget 核准预算
;TwqZw[. approved charitable donation 认可慈善捐款
m5HMtoU approved charitable institution 认可慈善机构
kGakdLl approved currency 核准货币;认可货币
8493O x4 O approved estimates 核准预算
J~ +p7S approved estimates of expenditure 核准开支预算
f.E{s*z> approved overseas insurer 核准海外保险人
qzLD approved overseas trust company 核准海外信托公司
xgM\6e approved pooled investment fund 核准汇集投资基金
QA)"3g
approved provident fund scheme 认可公积金计划
nrXKS&6 approved provision 核准拨款
"GJ.`Hj approved redeemable share 核准可赎回股份
D5].^*AbZ approved regional stock 认可地区性证券
~XvMiWuo approved retirement scheme 认可退休金计划
"-AFWWKtx approved subordinated loan 核准附属贷款
1|>bG#| arbitrage 套戥;套汇;套利
f9IqcCSW arbitrageur 套戥者;套汇者
v|(N arbitrary amount 临时款项
osLEH?iKW arrangement 措施;安排;协定
MU:v& sk arrears 欠款
hgwS_L arrears of pay 欠付薪酬
HW'I $ . arrears of revenue 逾期未收税款;逾期未收的帐项
'dv( articles of association 组织章程;组织细则;组织章程细则
D`.\c#;cN Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
qw)Ou]L= ascertainment of profit 确定利润
$"}*#<Z "Asia Clear" “亚洲结算系统”
`bn@;7`X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-*-"kzgd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fi&>;0?7 Asian Development Fund [ADF] 亚洲发展基金
i1]}Q$ Asian dollar bond 亚洲美元债券
62G%.'7 Asian dollar market 亚洲美元市场
i3Xo6!Q Asian dollar rate 亚洲美元利率
AP4s_X+= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9VIAOky- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2Qc_TgWF asked price 沽盘;喊价;索价;卖方报价
3RcnoXX_ assessable income 应评税入息
Wg8*;dvtM assessable loss 应评税亏损
U9Q[K ` assessable profit 应评税利润
*7#5pT~ assessable value 应评税值
&XXr5ne~C assessed profit 估定利润
L&]{GNw assessed value 经评估价值
Imyw-8/; assessment 评税;评定;估价;评税单
[[ Nn~7 assessment number 评税编号;估价编号
tn(6T^u assessment of additional tax 补加税评税
lYr4gFOs assessment of performance 业绩评估;实绩评价
e"p){)*$ Assessor 评税主任
ec*Ni|`Z' asset price bubbles 资产价格泡沫
t~qAA\p}o asset-backed securities 具资产保证的证券
IEI&PRD assets accretion 资产增值
C*t0`3g
d assets and liabilities 资产与负债
~4] J'E > assets betterment statement 资产递增表;资产改进表
=vDDfPR assets lending 实物放款;有抵押贷款
`}a-prT<f assets of the company passing on the death 死者去世时转移的公司资产
u%OLXb assets pledged as security for liabilities 用作负债抵押的资产
#H5+8W assets portfolio 资产投资组合
bhfKhXh8 assets price 资产价格
o0dD assets quality 资产质素
(&_^1 assets realization 资产变现
YhN:t? assets refinancing arrangement 资产再集资安排
a'*~E?b assets securitization 资产证券化
whGtVx|zR assets situated outside Hong Kong 在香港以外地方的资产
SK*<H~2 assets stripping 削减资产;拆卖资产
X2P8Zq=%a assets value 资产值
3q6FV7Fv&b assignee 承让人
9c5DEq assignment 转让;转让书;转让契
Fa{[kJ8z assignment of interest 权益转让
"1p,
r&} assignment of letters patent and trade mark 专利证书及商标转让
KmWd$Qy, assignment of property 物业转让;物业转让书
KR%NgV+}!0 assignment right 转让权
'mF&`BN}b assignor 转让人
c s:E^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
G1I<B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
};gcM@]]E associate member 附属会员
Mi}k>5VT associated body corporate 相联法人团体
ogV v 8Xb associated company 相联公司;联属公司
Zl.,pcL associated corporation 相联法团
eF4f7>5Cv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,WAJ&
'^ 公认会计师公会〔英国〕
[EQTrr(
D Association of Futures Exchange Brokers 香港期货经纪协会
`+0P0(bn Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9pk-#/ag association of underwriters 承保人组织
s>{\^T7y assumption of control 接管
zOy_qozk assurance 担保;保险;转易;转易书
"K;""]#wg0 assurance of interest 权益的转易
)L_@l5l at 19XX price 按一九XX年价格计算
/U6ry' at a discount 按赔价计算;按贴水价格计算;打折扣
j|[ >f at a premium 按溢价计算;按升水价格计算
PMQlJ& at call 通知付款;按通知
e YiqT Wn: at constant market price 按固定市价计算
Ypinbej at constant price 按固定价格计算
{ /
,?3 at cost 按成本计算
oTTE<Ct[ at current market price 按当时市价计算;按现时市价计算
$"6Gv at current price 按当时价格计算;按现时价格计算
3,Iu!KB at factor cost 按要素成本计算;按生产要素成本计算
Odw9]`,T at money-of-the-day price 按付款当日价格计算
dkQP.Tj$i at or better 按指定或较佳价位〔买卖指令〕
xlc2,L;i at par 按面值计算;平价
O6">Io5 at sight 见票即付
X2YBZA at the close 按收市盘
Ak3V< =gx at the opening 按开市盘
Qr-,J_ attestation 见证;见证条款
crgVedx~} at-the-money option 平价期权
yEkwdx5!( attorney 受权人;受托代表人
^pqJz^PO. attornment 新拥有人承认书
Q4g69IE attributable profit 可归属利润
Y+0GJuBf attributable share value 可归属股份价值
g?u=n`k]\ Auckland Stock Exchange 奥克兰证券交易所
F U)=+m auction 拍卖
:8]y*j auctioneer 拍卖商
I(z16wQ audit 审计;核数
*- E'$ Audit Commission 审计署
@S&QxE^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&WS'Me 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〕
s+h}O}RV audit review 帐目审查
Q+O./1x*, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
J2$,'(!( audited account 审计帐目;经审计的帐目
4lwoTGVZj audited annual account 经审计的周年帐目
0L d"df* audited balance sheet 经审计的资产负债表
iUZV-jl2/ auditor 核数师;核数主任;审计师
eEYzA auditor's certificate 核数师证明书;审计师证明书
4MCj*ok< auditor's report 核数师报告;审计师报告
{??bJRT Aussie bond 澳元债券
^3QJv{)Q austerity budget 紧缩预算
N).'> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J"XZnb)E= Australia All Ordinaries Index 澳洲所有普通股票指数
k/)h @K8@ Australian Dollar [AUD] 澳元
N_l_^yD Australian Options Market 澳大利亚期权市场
5!Ovd
O}g Australian Securities Commission 澳洲证券事务监察委员会
ss`Sl$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vb9C Australian Stock Exchange 澳大利亚证券交易所
k=O Austrian Schilling [ATS] 奥地利先令
7}pg7EF3z authentication 认证;鉴证
FJn.V1 authority to purchase 委托购买证;委购书
.d?LRf authorization 认可;核准;授权;授权书
O0eM*~zI authorization by direction 指示授权
}:!X@C~ authorization by instruction 指令授权
drbim8!q~ authorization by warrant 令状授权
!&5*H06 authorization of unit trust 单位信托的认可
|3`8$- authorized agent 指定代理人
T`GiM%R;g authorized capital 法定资本
.X:,]of authorized clerk 出市员
Zb:Z,O(vn authorized dealer 认可交易商
D[Q/:_2l authorized financial institution 认可财务机构
2G_]Y8 authorized fund 认可基金
MHA_b^7? authorized fund house 获授权的基金公司;认可基金公司
\p^'[B(O77 authorized institution 认可机构
UtRwZ(09 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iV!V!0- @ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v[)8 1uY authorized insurer 获授权保险人;获认可承保人
TYCjVxfu$ authorized investment 特准投资项目
Q(x/&]7=V authorized person 获授权人
0g#x QzE authorized representative 获授权代表
Y+5aT(6O authorized share capital 法定股本
,vAcri
97 automated quotation system 自动报价系统
`v)ZOw9& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lAkg47i 自动交易系统〔香港期货交易所有限公司〕
e%IbME]x automatic adjustment mechanism 自动调整机制
N*)O_Ki automatic adjustment system 自动调整系统
NCgKWyRR Automatic Clearing House 自动票据交换所
+zEyCx=8H automatic exchange rates accumulation system 自动化汇率累集系统
hS&.-5v Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yR"mRy1 automatic teller machine [ATM] 自动柜员机
lNTbd"}$: autopay 自动转帐
5qFHy[IA available assets 可用资产
ZH~Wn#Wp available fiscal reserve 现存财政储备
"]\3t;IT available profit 可用利润
rbl^ aik Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
8\jsGN.$JZ average 平均;平均数;海损
&=XK:+ average basic salary 平均基本薪金
|/n average consumer expenditure 平均消费开支;一般消费开支
<,X=M6$0n average cost 平均成本
}y vH)q average cost of land production 增辟土地平均成本
I+31:#d average daily turnover 平均每日成交额
? 51i0~O= average daily wage rate 平均每日工资率
" ]OROJGa average expenditure pattern 平均开支模式
,sT5TS
q average growth rate 平均增长率
Y~?Z'uR average net fixed assets 固定资产平均净值
Pz0TAb average of relatives 相对价格平均数
*]nk{jo2 average price 平均价格
U2v;GIo$yU average propensity to consume 平均消费倾向;一般消费倾向
A2$05a$% average propensity to save 平均储蓄倾向;一般储蓄倾向
<j3|Mh_(I average rate 平均率
eHR]qy 0_X average revenue 平均收入;平均收益
A4rkwM average stock 平均库存;平均存货
u'T-}95 V average yearly rent 平均年租
gdq6jz avoidance of double taxation 避免双重课税
?Cx=!k. avoidance of tax 避税