A:
gvK"*aIj A share A股;甲类股份
Lm.Ik}Gli abatement of tax 减税;减扣免税额
hN}5u"pS ABN AMRO Bank N.V. 荷兰银行
z(r"JNO@ above-the-line expenditure 线上项目支出;经常预算支出
]svw
CPu C above-the-line receipt 线上项目收入;经常预算收入
zM)M_L ABSA Asia Limited 南非联合亚洲有限公司
I>!|3ElT absolute change 绝对数值变更
.$OjUlzr-H absolute expenditure 实际开支
5 5a@)>h absolute guideline figure 绝对准则数字
+
p'\(Z( absolute interest 绝对权益
@}Pw0vC absolute order of discharge 绝对破产解除令
s?HsUD$b absolute profit margin 绝对利润幅度
r@;$V_I absolute value 实值;绝对值
'2j~WUEmg absolutely vested interest 绝对既得权益
HN^w'I'bp absorbed cost 已吸收成本;已分摊成本
$*wu~ absorption 吸收;分摊;合并
FmR\`yY_, absorption rate 吸收率;摊配率;分摊率
lej^gxj/2 ACB Finance Limited 亚洲商业财务有限公司
Wl?<c
uw00 acceptable form of reciprocity 合理的互惠条件
`dP? 2-Z acceptable rate 适当利率;适当汇率
)~G8 L Z acceptance agreement 承兑协议
NCp%sGBmG acceptance for honour 参加承兑
OfW%&LAMQ acceptor 承兑人;接受人;受票人
~LSy7$rz acceptor for honour 参加承兑人
,Qga|n8C accident insurance 意外保险
^75pV%<% Accident Insurance Association of Hong Kong 香港意外保险公会
.!9Vt# accident insurance scheme 意外保险计划
C?bXrG\ accident year basis 意外年度基准
m2wp m_vV# accommodation 通融;贷款
v)TUg0U=, accommodation bill 通融票据;空头票据
$.=5e3 accommodation party 汇票代发人
&C\=!r0j^ account balance 帐户余额;帐户结余
+~@7"
|d account book 帐簿
tYF$#Nor#k account collected in advance 预收款项
K T%i,T account current book 往来帐簿
}`?7\\6 account of after-acquired property 事后取得的财产报告
IwOfZuS account of defaulter 拖欠帐目
#V,LNX) account payable 应付帐款
9{T 8M account payee only [A/C payee only] 只可转帐;存入收款人帐户
E`U&Z account receivable 应收帐款
u87=q^$ account receivable report 应收帐款报表
rGGS]^ account statement 结单;帐单;会计财务报表
uT#Acg account title 帐户名称;会计科目
Z+OAs0}mV accountant's report 会计师报告
T<!\B] Accountant's Report Rules 会计师报告规则
3{6ps : w accounting and auditing procedure 会计与审计程序;会计与核数程序
o$*bm6o Accounting Arrangements 《会计安排》
Q=dw 6 accounting basis 会计基础
Au~+Zz|mQ accounting by Official Receiver 破产管理署署长呈交的帐目
A3m{jbh Accounting Circular 《会计通告》
wA{*W>i accounting class 会计类别
LNWqgIq accounting date 记帐日期;会计结算日期
{H/8#y4qp& accounting for money 款项核算
V}j%gy` Accounting Officer 会计主任
"tEj`eR accounting period 会计报告期;会计期
\z&03@Sw accounting policy 会计政策;会计方针
wV7@D[8 accounting practice 会计惯例
':5Trx accounting principle 会计准则
R994R@gz accounting record 会计记录
MYKs??]Y1 accounting report 会计报告
"h^A]t;qe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p`shYyE Accounting Society of China 中国会计学会
n U+pnkMj accounting statement 会计报表
= E##},N" accounting system 会计制度;会计系统
L.R"~3 accounting transaction 会计事项;帐务交易
IS3e|o*]MP accounting treatment 会计处理
oUnq"] accounting year 会计年度
-Y5YCY!` accretion 增值;添加
W9:fKP accrual 应计项目;应累算数目
$K5ni {M; accrual basis 应计制;权责发生制
7[(Lrx.pM accrual basis accounting 应计制会计;权责发生制会计
i7Y
s_8A"9 accrue 应累算;应计
BXagSenc accrued benefit 应累算利益
gK&5HTo accrued charges 应计费用
%g2/o^c* accrued cumulative preference share dividend 应累算的累积优先股股息
GGYX!=]~ accrued expenses 应累算费用
oHv{Y accrued interest payable 应付利息;应计未付利息
@2-Hj~ accrued interest receivable 应收利息;应计未收利息
s|fCR accrued right 累算权益
1jR=h7^= accruing profit 应累算的利润
S.zg& accumulated fiscal reserve 累积财政储备
LG"BfYy6 accumulated profit 累积利润;滚存溢利
,AGM?&A accumulated reserve 累积储备
hpd(d$j accumulation of surplus income 累积收益盈余
.aVHd<M acquired assets 既得资产
6{Krw\0 acquisition 收购;购置;取得
g6x/f<2x acquisition cost 购置成本
H8(0.IR acquisition expenses 购置费用
we6+2 acquisition of 100% interest 收购全部股权
(CKhY~,/u acquisition of control 取得控制权
,(1vEE[9- acquisition of fixed assets 购置固定资产
PEOM1oY)w acquisition of shell “买壳”
xkk@{}J\ acquisition price 收购价
Qivf|H619 act of God 天灾
G.A=hGw acting partner 执事合伙人
SaX,^_GY active market 买卖活跃的市场;交投畅旺的市场;旺市
lo IL{2 active partner 积极参与的合伙人
v
Ie=wf~D` active trading 交投活跃
__oY:d(~ actual circulation 实际流通
9b"}CEw actual cost 实际成本
60Xl. actual expenditure 实际开支;实际支出
[qO5~E`; actual income 实际入息;实际收入;实际收益
2ID*U d* actual market 现货市场
y@2vY[)3s actual price 现货价;实际价格
#U\&i` actual profit 实际利润
Huc3|~9 actual quotation 实盘;实际价位;实际报价
_RA{SO actual year basis 按实际年度计算
j3sz*: actuals 实货
>x|A7iWn{, actuarial investigation 精算调查
r_!{!i3B actuarial principle 精算原则
LLXg actuarial report 精算师报告
Zpn*XG Actuarial Society of Hong Kong 香港精算学会
Y&1!Z*OL; actuarial valuation 精算师估值
@'k,\$ / actuary 精算师
Q{ |+3!!' ad referendum agreement 暂定协议;有待覆核的协定
-$sl!%HO% ad valorem duty 从价税;按值征税
K#m\qitb ad valorem duty system 从价税制
iMOPD}`IX ad valorem fee 从价费
bn<I#ZH2 ad valorem tariff 从价关税
xr7-[)3Q$ additional allowance 额外免税额
8M".o n additional amount for unexpired risk 未过期风险的额外款额
ue^?/{OuT additional assessable profit 补加应评税利润
42b=z//; additional assessment 补加评税
t?Njw7 additional commitment 额外承担
*Dd(+NI additional commitment vote 额外承担拨款
]*kP> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pUCEYR additional dependent parent allowance 供养父母额外免税额
^^t]vojX additional provision 额外拨款
82^
z-t{ additional stamp duty 附加印花税
EA%#/n additional tax 补加税罚款;补加税款
'AAF/ 9 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
EDPI*@> adjudged bankrupt 被裁定破产
x0AqhT5} adjudicated bankrupt 裁定破产人
O|^6UH adjudication fee 裁定费;评定印花税额手续费;评估契据费
4X(1 adjudication of bankruptcy 裁定破产;宣告破产
>h/)r6 adjudication of insolvency 裁定无力偿还债务
_^ CQ*+F adjusted actual 经调整的实数;调整后的实数
z$8e6* adjusted current assets 经调整的流动资产;调整后的流动资产
ZPxOds1m adjusted figure 经调整的数字;调整后的数额
1A)wbH) adjusted liabilities 经调整的负债;调整后的负债
kcma/d adjusted loss 经调整的亏损;调整后的亏损
WL]Wu.k 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
)M|O;~q adjusted profit 经调整的利润;调整后的利润
^Xt]wl*]+ adjusted surplus 经调整的盈余额;调整后的盈余额
fed[^wW adjusted value 经调整的价值;调整后的价值
`0n 7Cyed adjustment 调整;修订;理算〔保险〕
]6i_d adjustment centre 调剂中心
Wj adjustment lag 调整过程的时间差距;调整时差
^)%wq@Hi adjustment mechanism 调整机制
a-UD_|! adjustment of loss 亏损调整
I2Or&
_ adjustment process 调整过程;调整程序
7DHT)9lD/ adjustment range 调整幅度
qI4R`P" administered exchange rate 受管制汇率
}{w_>!ee Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+i q+ administration expenses 行政费用
$J;=Ux)$ administration fee 手续费;行政费
W:;` administration in bankruptcy 破产管理
2\iD;Z#gM administration order 遗产管理令
v0H>iKh7 administrator 管理人;遗产管理人
1VPN#Q! administrator of the estate 遗产管理人
Tg{dIh.Q~O admission of debt 债项承认书
n)wpxR admission of proof 接纳债权证明
#IL~0t advance 放贷款项;垫付款项;预支款项;预付款项
)n3biQL_ advance account 暂支帐目;预付款帐户
4%c7#AX[T advance compensation 预付补偿金
B9;,A;E}; advance from shareholder 股东垫款
9cw4tqTm advance pending reimbursement 预支以待日后付还
?SsRN jeL advanced economy 先进经济体系
S*DBY~pZy advancement 预付;预付财产
[<3Q$*Ew advances warrant 垫款令
%8`1Li6g advancing 贷出
Sj]T{3mi adverse balance 逆差
MIua\:xT adverse exchange 逆汇
m?kIa!GM= advertisement addressed to shareholders 在报章刊登的致股东通告
!~$ YD*"S advice for collection 托收通知书
Ik@Q@ T" advice of drawing 提款通知书;汇票通知书
gYH:EuY, advice of payment 付款通知
7K5o"
" Advisory Committee [Securities and Futures Commission]
=-1^K 谘询委员会〔证券及期货事务监察委员会〕
WSpg(\Cs Advisory Committee on Diversification 经济多元化谘询委员会
+D{*L0$D" affidavit 誓章;遗产申报誓章
,[K)E affidavit of no receipt 述明无收款的誓章
n9-q5X^e> affiliate 联号;联营公司;附属公司
2YP"nj# affiliated company 附属公司;联号;联营公司
o"+&^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
WY.\<$7 affordability 负担能力
l.NkS African Development Bank [AfDB] 非洲开发银行
{/|8g( after-acquired property 事后取得的财产
nD?M;XN after-hours dealing 市后交易
DHu jpZXQ after-tax profit 税后盈利;税后利润;税后溢利
X-2S*L' agency agreement 代理协议
/xm} ?t0U agency expenses 代理机构的开支
k
@/SeE agency fee 代理费
Wp9
2sm+ Agency Law 《代理法》
.5Z@5g` agent 代理人;承销人
3vGaT4TDx agent of company 公司代理人
z&HN>7 agent's fee 代理人费;经纪费
Zn*CJNB aggregate 总计;总数;总体数字
$nd-[xV aggregate amount 总款额;总额
~PS2[5yo aggregate assets and liabilities 总体资产与负债
cI4qgV aggregate at constant price 按固定价格计算的总体数字
Z=/L6Zb aggregate demand 总需求
gJ[q
{b aggregate gross position 总持仓量
'r?HL;,q aggregate limit 总限额
MFdFZkpiV aggregate of salaries tax 合计薪俸税
kk\zZC
< aggregate performance 总体表现;总体业绩
9Nbg@5( aggregate supply 总体供应
TAXkfj aggregate surplus 总盈余
Vwh&^{Eh aggregate total 整体总额
qu~"C, aggregate value 总值;合计价值
G>{:D'# aggregated basis 合计基准
p$!+2=)gY aggregated net chargeable income 合计应课税入息实额
-9<yB aggregation 合并计算;合计;总和
,tv9+n@x aggregation of incomes of husband and wife 夫妇入息合并计算
Ai_|) aggregation of property 财产的总和
Qc
=lf$ agio 差价;贴水
8!fAv$g0 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
hu*>B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%IH|zSr)EM 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
",
Rw%_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sT"tS> 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
D!E 9@*Lf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+mQC:B7> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G`JwAy r' agreement for a settlement 授产协议
yLa5tv/ agreement for assignment 转让协议
"E[*rnsLN agreement for sale 售卖协议;买卖协议
=
]HJa agreement for sale and purchase 买卖协议
ZzaW@6LJF agreement for the payment of interest 支付利息协议
' ^L agreement for the repayment of money 还款协议
j]F3[gpc agreement of reinsurance 再保险协议
E?5B>Jer# Agricultural Bank of China 中国农业银行
;NVTn<Uj air passenger departure tax 飞机乘客离境税
uM!r|X)8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f!kdcr=/" airport tax 机场税
iqKfMoy5 alcohol duty 酒精税
{^O/MMB\\% alienation 让与;让渡;转让
SVEA alimony 生活费;赡养费
lG^nT All Ordinaries Index [AOI] 所有普通股指数
w0%ex#lkm all risks 全险;综合险
]~x/8%e76 All Sales Record for Stock Market 《股票市场成交报告》
hE`%1j2( Allied Capital Resources Limited 新联财务有限公司
%|6Q7'@p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7z0uj allocation letter 拨款信件
WMRgf~TY=2 allocation of fund 分配款项;预留款项
g:6}zHK allocation of profit 利润分配;溢利分配
]X;*\- allocation warrant 拨款令
g<0%-p allotment 分配;配股
LFM5W&? allotment notice 股份配售通知;配股通知
(IQ L`3f% allotment of shares 股份分配
%Bu n@ allowable 可获宽免;免税的
VqT[ca\ allowable business loss 可扣除的营业亏损
iW%0pLn allowable expenses 可扣税的支出
,7$uh): allowance 免税额;津贴;备抵;准备金
Dq1XZ%8 allowance for debts 债项的免税额
3:gO7Uv
allowance for depreciation by wear and tear 耗损折旧免税额
v@1Jhns allowance for funeral expenses 殡殓费的免税额
[67f; ?b allowance for inflation 为通货膨胀而预留的款项;通胀准备金
hr"+0KeX allowance for repairs and outgoings 修葺及支出方面的免税额
ZjbG&oc allowance to debtor 给债务人的津贴
uC ;PP=z alteration of capital 资本更改
q@yabuN@,j alternate trustee 候补受托人
Z42 Suy amalgamation 合并
r\- k/ 0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0lq4 ambit of charges 征税范围;收费范围
M#<fh:> amended valuation 经修订的估值
ZaV66Y> American Commodities Exchange 美国商品交易所
lSv;wwEg American Express Bank Limited 美国运通银行
n{NgtH\V American Stock Exchange 美国证券交易所
@{GxQzo amortization 摊销
FNRE_83 amount due from banks 存放银行同业的款项
HQj4h]O# amount due from banks abroad 存放海外银行同业的款项
a_MnQ@ amount due from holding companies 控股公司欠款
QF6JZQh< amount due from local banks 存放本港银行同业的款项
F&j|Y>m amount due to banks 银行同业的存款
p"
W0$t. amount due to banks abroad 海外银行同业的存款
z`{zqP: amount due to holding companies 控股公司存款
l]=$< amount due to local banks 本港银行同业的存款
EF{'J8AQ amount due to outport banks 外埠银行同业的存款
<g1hdF0 amount for note issue 发行纸币的款额
yFtf~8s3 amount of bond 担保契据的款额
T:5%sN;#O amount of consideration 代价款额
siZ_JJW amount of contribution 供款数额
L. ?dI82c amount of indebtedness 负债款额
gx
R|S
amount of principal of the loan 贷款本金额
W
9MZ amount of rates chargeable 应征差饷数额
m&c(N amount of share capital 股本额
Olh-(u:9+O amount of sums assured 承保款额
mK&9p{4#U amount of variation 变动幅度
6HQwL\r79 amount of vote 拨款数额
A{T@O5ucj amount payable 应付款额
m|gd9m$,? amount receivable 应收款额
D??/=`|8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
QRa6*AYm analysis 分析
AQU: 0 ancillary risk 附属风险
"lb!m9F{ annual account 周年帐目;周年帐目报表;年度决算;年结
P&,cCR> annual accounting date 年结日期
V!tBipX% annual allowance 每年免税额;年积金;年度津贴;年津
zgTi Az annual balance 年度余额
qnV9TeU) annual disposable income 每年可动用收入
>5W"a?( annual estimates 周年预算
pC
Is+1O/ annual fee 年费
!sWBj'[> annual general meeting 周年大会
2{:
J1'pC annual growth rate 年增率;每年增长率
,QAp5I%3= annual long-term supplement 长期个案每年补助金
Y}z?I%zL annual pensionable emolument 可供计算退休金的年薪
Oj\mkg annual report 年报
*dgNpJ 9 Annual Report on the Consumer Price Index 《消费物价指数年报》
!Hj)S](F annual return 周年报表;周年申报表;每年报税表格
|^!@ Annual Return Rules 《周年报表规则》
bncFrzp#o annual review of consumer prices 每年消费物价回顾
="E
V@H?U annual roll-forward basis 逐年延展方式
(ZsR=:9( annual salary 年薪
1<e%)? G annual statement 年度报表;年度决算表
>7Q7H#~w 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
%*}f<k{6 annuitant 年金受益人
h(up1(x annuity 年金
2 -8:qmP( annuity contract 年金合约
(fb\A6 annuity on human life 人寿年金
Lwk- antecedent debt 先前的债项
BBj"}~da ante-dated cheque 倒填日期支票
C{^@. 8: anticipated expenditure 预期开支
iP_Xr~w anticipated net profit 预期纯利
z5w|+9U anticipated revenue 预期收入
.q }k anti-inflation measure 反通货膨胀措施
%W@IB8]Vr anti-inflationary stance 反通货膨胀立场
nmrk-#._@9 apparent deficit 表面赤字
8iA(:Tb apparent financial solvency 表面偿债能力
9h pM*wt apparent partner 表面合伙人
YJsi5 application for personal assessment 个人入息课税申请书
T+!kRigN~P application of fund 资金应用
?!-im*~w application to release as liquidator and to destruct the books of accounts and documents
X.|0E87 申请免除清盘人职务及毁灭帐簿与文件
$4,6&dwg appointed actuary 委任精算师
#0H[RU? appointed auditor 委任核数师;委任审计师
l))IO`s=_ appointed trustee 委任的受托人
63$m& ]x appointer 委任人
essW,2,rjC apportioned pro rata 按比例分摊
~cwwB{ apportionment 分配;分摊
G"wQ(6J@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O,#[m:Ejb apportionment formula 分摊方程式
_"`h~jB apportionment of estate duty 遗产税的分摊
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d5~'2 appraisal 估价;评估
. %7A7a appreciable growth 可观增长
LXl! !i% appreciable impact 显着影响
yK3z3"1M? appreciable increase 可观增长
[hbIv appreciation 增值;升值
pQ8+T|0x appreciation against other currencies 相对其他货币升值
GrC")Z|3u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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I:=C appreciation tax 增值税
T667&@ appropriation 拨款;拨用;拨付
L\DaZ(Y appropriation account 拨款帐目
gp2)35 Appropriation Bill 拨款法案
{*Pp^r appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
KYN{iaj approved basket stock 认可一篮子证券
="K>yUfcFl approved budget 核准预算
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r@ approved charitable donation 认可慈善捐款
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B approved charitable institution 认可慈善机构
bux-t3g7+ approved currency 核准货币;认可货币
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lCZ3 approved estimates 核准预算
#w6CL approved estimates of expenditure 核准开支预算
"-%H</ approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司
iSHl_/I< approved pooled investment fund 核准汇集投资基金
nrBitu, approved provident fund scheme 认可公积金计划
<X*8Xzmv approved provision 核准拨款
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approved redeemable share 核准可赎回股份
_#B/#^a approved regional stock 认可地区性证券
~O-8 h0d3 approved retirement scheme 认可退休金计划
TVA1FD approved subordinated loan 核准附属贷款
O6]~5&8U. arbitrage 套戥;套汇;套利
gG>>ynn arbitrageur 套戥者;套汇者
AF6'JxG7 arbitrary amount 临时款项
ba13^;fm# arrangement 措施;安排;协定
H=C;g)R arrears 欠款
P+h&tXZn8 arrears of pay 欠付薪酬
67?5Cv arrears of revenue 逾期未收税款;逾期未收的帐项
63=m11Z4 articles of association 组织章程;组织细则;组织章程细则
H;1}Nvvd Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
;\N*iN#K ascertainment of profit 确定利润
$EF@x}h:A "Asia Clear" “亚洲结算系统”
=d}3>YHS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4^&vRD, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ev $eM Asian Development Fund [ADF] 亚洲发展基金
5>Q)8`@E Asian dollar bond 亚洲美元债券
u7d]%<~'$F Asian dollar market 亚洲美元市场
.>n|#XK Asian dollar rate 亚洲美元利率
bE~lc}% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
k7*q.2 0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$'q(Z@ asked price 沽盘;喊价;索价;卖方报价
nCU4a1rZ assessable income 应评税入息
L_,U*Jyo assessable loss 应评税亏损
jL SZ#H assessable profit 应评税利润
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assessable value 应评税值
~@JC1+ assessed profit 估定利润
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j43DYw4 assessed value 经评估价值
7}k8-:a% assessment 评税;评定;估价;评税单
C#>C59 assessment number 评税编号;估价编号
UZ#2*PH2E assessment of additional tax 补加税评税
>YLm]7v} assessment of performance 业绩评估;实绩评价
v&n&i? Assessor 评税主任
g%trGW3{- asset price bubbles 资产价格泡沫
3QpTO, asset-backed securities 具资产保证的证券
tS$Ne7yk e assets accretion 资产增值
4KCxhJq assets and liabilities 资产与负债
L@XeAEIq assets betterment statement 资产递增表;资产改进表
\~PFD%]:3 assets lending 实物放款;有抵押贷款
?F/3]lsggT assets of the company passing on the death 死者去世时转移的公司资产
*rLs!/[Z_ assets pledged as security for liabilities 用作负债抵押的资产
x<(h9tB assets portfolio 资产投资组合
/V&Y@j assets price 资产价格
kN)ev?pQ[ assets quality 资产质素
~6tY\6$9f assets realization 资产变现
YbKW;L&Ff assets refinancing arrangement 资产再集资安排
a0R]hENC assets securitization 资产证券化
1*fA>v assets situated outside Hong Kong 在香港以外地方的资产
RulIzv assets stripping 削减资产;拆卖资产
(yfTkBy assets value 资产值
q<VhP2R assignee 承让人
N!AFsWV assignment 转让;转让书;转让契
;Peyo1 assignment of interest 权益转让
'&d4x c assignment of letters patent and trade mark 专利证书及商标转让
Y~R wsx assignment of property 物业转让;物业转让书
=>G A_ assignment right 转让权
#^Y,,GA assignor 转让人
:"4~VDu associate 有联系的人;有关连人士;相联者;合伙人;联系人
}MNm>3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cF6|IlhO associate member 附属会员
=R05H2hs associated body corporate 相联法人团体
jKzjTn9{E associated company 相联公司;联属公司
s>5 Z associated corporation 相联法团
>EY0-B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o&]qjFo\m 公认会计师公会〔英国〕
k;sUD mrO Association of Futures Exchange Brokers 香港期货经纪协会
@UKd0kxPN{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C1=[\c~jw association of underwriters 承保人组织
(k?OYz]c assumption of control 接管
PsLCO(26 assurance 担保;保险;转易;转易书
c\Dv3bF assurance of interest 权益的转易
utr_fFu at 19XX price 按一九XX年价格计算
nB.p}k at a discount 按赔价计算;按贴水价格计算;打折扣
t.cplJF&Ue at a premium 按溢价计算;按升水价格计算
_3hEYeh at call 通知付款;按通知
mIyaoIE|$ at constant market price 按固定市价计算
F<$&G'% H at constant price 按固定价格计算
3r\QLIr L8 at cost 按成本计算
nMhc3t at current market price 按当时市价计算;按现时市价计算
.NKN2 at current price 按当时价格计算;按现时价格计算
4:.M*Dz at factor cost 按要素成本计算;按生产要素成本计算
/SiQw7yp% at money-of-the-day price 按付款当日价格计算
^N]*Zf~N? at or better 按指定或较佳价位〔买卖指令〕
oW6.c]Vo at par 按面值计算;平价
WCH>9Z>cj at sight 见票即付
>9 iv> at the close 按收市盘
KvQ9R!V at the opening 按开市盘
du !.j attestation 见证;见证条款
qVfOf\x.e at-the-money option 平价期权
*$QUE0 attorney 受权人;受托代表人
5J,vH[E attornment 新拥有人承认书
\m<*3eS attributable profit 可归属利润
IY'S<)vOY attributable share value 可归属股份价值
L,i-T:Z~= Auckland Stock Exchange 奥克兰证券交易所
}sFHb[I & auction 拍卖
YW*ti|u|w auctioneer 拍卖商
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RNO4 audit 审计;核数
vQ;Z 0_ Audit Commission 审计署
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QWHGh" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-8]$a6`{_ 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〕
.FeEK( audit review 帐目审查
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D/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DD1S]m audited account 审计帐目;经审计的帐目
{0?76| audited annual account 经审计的周年帐目
%:NI@59 audited balance sheet 经审计的资产负债表
V{][{5SR auditor 核数师;核数主任;审计师
1peN@Yk2W auditor's certificate 核数师证明书;审计师证明书
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Ou3> auditor's report 核数师报告;审计师报告
Q]8r72uSk Aussie bond 澳元债券
U-@\V1;C austerity budget 紧缩预算
fIu/*PFPVY Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u7S7lR"lxW Australia All Ordinaries Index 澳洲所有普通股票指数
(j(6%U Australian Dollar [AUD] 澳元
R7#B_^ $ Australian Options Market 澳大利亚期权市场
n'SnqJ&} Australian Securities Commission 澳洲证券事务监察委员会
$3So`8Bm[$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^Kn}{m/3Y Australian Stock Exchange 澳大利亚证券交易所
u!O)\m- Austrian Schilling [ATS] 奥地利先令
+:b|I'S authentication 认证;鉴证
r_QWt1K authority to purchase 委托购买证;委购书
},l3N K authorization 认可;核准;授权;授权书
}q^CR(h (R authorization by direction 指示授权
|.YL2\ authorization by instruction 指令授权
J(0c#}d authorization by warrant 令状授权
.A E(D7d6 authorization of unit trust 单位信托的认可
Yv>% 5` authorized agent 指定代理人
=dPrG=A authorized capital 法定资本
+S$x}b'5q authorized clerk 出市员
#<{sP0v* authorized dealer 认可交易商
=7a9~&| authorized financial institution 认可财务机构
sPut@4[S authorized fund 认可基金
z;T?2~g! authorized fund house 获授权的基金公司;认可基金公司
Gd!y,n&s authorized institution 认可机构
"_lSw3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?Pa5skqR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I'JFt>] authorized insurer 获授权保险人;获认可承保人
`U(FdT authorized investment 特准投资项目
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$R> authorized person 获授权人
KcHW>IBxdv authorized representative 获授权代表
D ,nF0p authorized share capital 法定股本
LVX.s tN#p automated quotation system 自动报价系统
C&\#{m_1B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d;K,2 自动交易系统〔香港期货交易所有限公司〕
\]zHM.E1 automatic adjustment mechanism 自动调整机制
u-D%: lz85 automatic adjustment system 自动调整系统
Ay[6rUO Automatic Clearing House 自动票据交换所
8/k*"^3 automatic exchange rates accumulation system 自动化汇率累集系统
'Je;3"@ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
BPW2WSm@< automatic teller machine [ATM] 自动柜员机
U2;_{n*g% autopay 自动转帐
WmeV[iI available assets 可用资产
{$Qw]?Yv available fiscal reserve 现存财政储备
W 5-=,t available profit 可用利润
EsdA%` Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
nBR4j?':i average 平均;平均数;海损
yN9/'c~ average basic salary 平均基本薪金
Mp}U>+8 average consumer expenditure 平均消费开支;一般消费开支
up1kg>i%" average cost 平均成本
t\ ym4`" average cost of land production 增辟土地平均成本
*5u0`k^j average daily turnover 平均每日成交额
'bTtdFvJ average daily wage rate 平均每日工资率
q>t#5Z81 average expenditure pattern 平均开支模式
g/eE^o~; average growth rate 平均增长率
Hi#hf"V average net fixed assets 固定资产平均净值
R,8;GS42 average of relatives 相对价格平均数
P9BShC5 average price 平均价格
l4RZ!K*X_" average propensity to consume 平均消费倾向;一般消费倾向
$/K<hT_ average propensity to save 平均储蓄倾向;一般储蓄倾向
"_W[X average rate 平均率
`ml average revenue 平均收入;平均收益
?|kwYA$4o average stock 平均库存;平均存货
Ch>r.OfP average yearly rent 平均年租
)m|)cLT& avoidance of double taxation 避免双重课税
f]Xh7m(Gh avoidance of tax 避税