A:
65X$k]x A share A股;甲类股份
X458%)G!(K abatement of tax 减税;减扣免税额
#+I)<a7\ ABN AMRO Bank N.V. 荷兰银行
]k
&Y ) above-the-line expenditure 线上项目支出;经常预算支出
"ph&hd}S above-the-line receipt 线上项目收入;经常预算收入
5v<X-8" ABSA Asia Limited 南非联合亚洲有限公司
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D.ikA absolute change 绝对数值变更
MBXja#(k absolute expenditure 实际开支
g?'pb*PR absolute guideline figure 绝对准则数字
)`<-
c2 absolute interest 绝对权益
)L fXb9} absolute order of discharge 绝对破产解除令
%%5K%z,R# absolute profit margin 绝对利润幅度
6EfGJq absolute value 实值;绝对值
yU`"]6(@[ absolutely vested interest 绝对既得权益
g).k+ absorbed cost 已吸收成本;已分摊成本
MLf,5f;e absorption 吸收;分摊;合并
!|}(tqt absorption rate 吸收率;摊配率;分摊率
A14} ACB Finance Limited 亚洲商业财务有限公司
DlIy'@ . acceptable form of reciprocity 合理的互惠条件
Pp.qDkT acceptable rate 适当利率;适当汇率
YaI8hj@} acceptance agreement 承兑协议
Ry2rQM` acceptance for honour 参加承兑
f-!t31?XK acceptor 承兑人;接受人;受票人
7UM!<@9\ acceptor for honour 参加承兑人
WtlPgT;wE accident insurance 意外保险
;[9WB<t Accident Insurance Association of Hong Kong 香港意外保险公会
I[E/)R{\ accident insurance scheme 意外保险计划
IWbW=0IsS accident year basis 意外年度基准
|a/1mUxQ& accommodation 通融;贷款
Sg;c |u accommodation bill 通融票据;空头票据
S,A\%:Va accommodation party 汇票代发人
:j2G0vHIl( account balance 帐户余额;帐户结余
zOO:`^ m account book 帐簿
^wDZg` account collected in advance 预收款项
$w!; ~s account current book 往来帐簿
AT.WXP0$A account of after-acquired property 事后取得的财产报告
$!F_K account of defaulter 拖欠帐目
iF:`rIC account payable 应付帐款
BCN<l +u account payee only [A/C payee only] 只可转帐;存入收款人帐户
QJ1_LJ4)a account receivable 应收帐款
u
xi f-5 account receivable report 应收帐款报表
iX
;E"ov] account statement 结单;帐单;会计财务报表
Eo)w f=rE9 account title 帐户名称;会计科目
2' fg accountant's report 会计师报告
^D`ARH Accountant's Report Rules 会计师报告规则
QQ*yQ\ accounting and auditing procedure 会计与审计程序;会计与核数程序
@ChEkTn Accounting Arrangements 《会计安排》
d9@!se9&Z accounting basis 会计基础
eF)vx{s accounting by Official Receiver 破产管理署署长呈交的帐目
DSiI%_[Ud Accounting Circular 《会计通告》
<tp\+v!u accounting class 会计类别
>:7W.QLRU accounting date 记帐日期;会计结算日期
'U=D6X%V9m accounting for money 款项核算
{p#[.E8 Accounting Officer 会计主任
Okd?=*sBx accounting period 会计报告期;会计期
-UgD accounting policy 会计政策;会计方针
pi`sx[T@{Z accounting practice 会计惯例
zSs5F_ accounting principle 会计准则
5\1C@d accounting record 会计记录
B1\@ n$ accounting report 会计报告
@#sBom+K` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2x3'm Accounting Society of China 中国会计学会
ai/VbV'| accounting statement 会计报表
zQsu~8PX accounting system 会计制度;会计系统
Mx&
P^#B3
accounting transaction 会计事项;帐务交易
GS1Vcav< accounting treatment 会计处理
Q5R7se_ accounting year 会计年度
nFE0y3GD8 accretion 增值;添加
Sw!/IPO accrual 应计项目;应累算数目
hN%
h.;s accrual basis 应计制;权责发生制
bqBgq accrual basis accounting 应计制会计;权责发生制会计
4E&=qC]S accrue 应累算;应计
jTjGbC]X accrued benefit 应累算利益
%\xwu(|kN accrued charges 应计费用
!L5[s accrued cumulative preference share dividend 应累算的累积优先股股息
("HT0a accrued expenses 应累算费用
4.@gV/U(| accrued interest payable 应付利息;应计未付利息
I^'U_"vB accrued interest receivable 应收利息;应计未收利息
>we/#C"x accrued right 累算权益
8p3pw=p accruing profit 应累算的利润
8!e1T,:b accumulated fiscal reserve 累积财政储备
=l&A9 >\ accumulated profit 累积利润;滚存溢利
tF> ?] accumulated reserve 累积储备
W/Rb7q4v accumulation of surplus income 累积收益盈余
6.fahg?E acquired assets 既得资产
+{* @36A5A acquisition 收购;购置;取得
`9%Q2Al acquisition cost 购置成本
Mq7d*Bgb acquisition expenses 购置费用
[;5?=X,LD acquisition of 100% interest 收购全部股权
mRIW9V acquisition of control 取得控制权
U?dd+2^};t acquisition of fixed assets 购置固定资产
adEcIvN$ acquisition of shell “买壳”
&W1{o&
acquisition price 收购价
9p,<<5{ act of God 天灾
v&CKtk!3{ acting partner 执事合伙人
T?=[6 active market 买卖活跃的市场;交投畅旺的市场;旺市
q#W7.8 Z@ active partner 积极参与的合伙人
cB5|%@$I active trading 交投活跃
iRwqt-WZ actual circulation 实际流通
u#tLY/KA actual cost 实际成本
-#XNZy!// actual expenditure 实际开支;实际支出
n
ETm" actual income 实际入息;实际收入;实际收益
XO |U4#ya actual market 现货市场
r{~K8!=oU] actual price 现货价;实际价格
GdN'G actual profit 实际利润
^s'ozCk 0 actual quotation 实盘;实际价位;实际报价
2+G_Y> actual year basis 按实际年度计算
XWo=?(iA actuals 实货
{ZK"K+;h actuarial investigation 精算调查
%dXf C! actuarial principle 精算原则
~O{sOl
_<4 actuarial report 精算师报告
=d_@k[8<0 Actuarial Society of Hong Kong 香港精算学会
WFBg3#p actuarial valuation 精算师估值
eZ~^Z8F[6 actuary 精算师
a^+b(&;k ad referendum agreement 暂定协议;有待覆核的协定
@21G[!%J ad valorem duty 从价税;按值征税
]#hT!VOd ad valorem duty system 从价税制
9gMNS6D'b ad valorem fee 从价费
5p&&EA/ ad valorem tariff 从价关税
G
$u:1& additional allowance 额外免税额
~5aq.hF1,A additional amount for unexpired risk 未过期风险的额外款额
,nO:Pxn| additional assessable profit 补加应评税利润
yQQ[_1$pq additional assessment 补加评税
Ugmg,~U~k additional commitment 额外承担
^0 t81,` additional commitment vote 额外承担拨款
E.Hw|y0_(| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q}!U4!{i|p additional dependent parent allowance 供养父母额外免税额
H9)$ #r6i additional provision 额外拨款
+nKxSjqI additional stamp duty 附加印花税
A{hwT,zV: additional tax 补加税罚款;补加税款
)F;[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5utMZ>%w_# adjudged bankrupt 被裁定破产
Z@j$i\,` adjudicated bankrupt 裁定破产人
E&k{ubcT adjudication fee 裁定费;评定印花税额手续费;评估契据费
6ju+#]T adjudication of bankruptcy 裁定破产;宣告破产
45`Gv adjudication of insolvency 裁定无力偿还债务
5gq3 >qo adjusted actual 经调整的实数;调整后的实数
{rr
ED adjusted current assets 经调整的流动资产;调整后的流动资产
["N>Po adjusted figure 经调整的数字;调整后的数额
IXp P.d adjusted liabilities 经调整的负债;调整后的负债
o{\@7'G adjusted loss 经调整的亏损;调整后的亏损
`nMHuv adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
[!>2[bbl adjusted profit 经调整的利润;调整后的利润
1{+Ni{ adjusted surplus 经调整的盈余额;调整后的盈余额
Tr}@fa adjusted value 经调整的价值;调整后的价值
Rkfr4 adjustment 调整;修订;理算〔保险〕
_:om(gL adjustment centre 调剂中心
zk]6|i$!I adjustment lag 调整过程的时间差距;调整时差
UC*<] adjustment mechanism 调整机制
B\bIMjXV adjustment of loss 亏损调整
{:
EQ adjustment process 调整过程;调整程序
9;;1 "^4/ adjustment range 调整幅度
Yg%V administered exchange rate 受管制汇率
6YT*=\KT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&G55<tRE administration expenses 行政费用
&Qghm o administration fee 手续费;行政费
))63?_ administration in bankruptcy 破产管理
%@(6,^3%i administration order 遗产管理令
$Vp&Vc8 administrator 管理人;遗产管理人
r2QC$V:0 administrator of the estate 遗产管理人
<u44YvLBm admission of debt 债项承认书
C78d29 admission of proof 接纳债权证明
^sH1YE}0 advance 放贷款项;垫付款项;预支款项;预付款项
=1n>vUW+J advance account 暂支帐目;预付款帐户
(J Fa advance compensation 预付补偿金
kYs2AzS{d advance from shareholder 股东垫款
hmkcWr` advance pending reimbursement 预支以待日后付还
<2y~7h: advanced economy 先进经济体系
FQi"OZHq
advancement 预付;预付财产
RCNqHYR advances warrant 垫款令
V&KH{j/P advancing 贷出
xPqpNs-, adverse balance 逆差
Z<y+D-/ adverse exchange 逆汇
?MeP<5\A advertisement addressed to shareholders 在报章刊登的致股东通告
K1z"..(2J advice for collection 托收通知书
f7OfN#I advice of drawing 提款通知书;汇票通知书
Fw:s3ON9} advice of payment 付款通知
Y_PCL9G{p Advisory Committee [Securities and Futures Commission]
T4Z("
谘询委员会〔证券及期货事务监察委员会〕
7K9+7I&C Advisory Committee on Diversification 经济多元化谘询委员会
`Pl=%DR affidavit 誓章;遗产申报誓章
`Y.RAw5LrE affidavit of no receipt 述明无收款的誓章
J#@" Yb affiliate 联号;联营公司;附属公司
"DWw1{ 5/ affiliated company 附属公司;联号;联营公司
I?-9%4 8iM affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ltcr]T(Ic affordability 负担能力
V0JoUyZ African Development Bank [AfDB] 非洲开发银行
Cgw# c% after-acquired property 事后取得的财产
L0|Vc9 after-hours dealing 市后交易
aqs'] after-tax profit 税后盈利;税后利润;税后溢利
Q8Usyc'3 agency agreement 代理协议
F>A-+]X3o agency expenses 代理机构的开支
IG +nrTY0 agency fee 代理费
}SpMHR` Agency Law 《代理法》
?Pmj }f agent 代理人;承销人
iCk34C7 agent of company 公司代理人
biGaP#"0 agent's fee 代理人费;经纪费
GLc+`,. aggregate 总计;总数;总体数字
L6$,<}l aggregate amount 总款额;总额
1Sz5&jz aggregate assets and liabilities 总体资产与负债
>!? f6
{\| aggregate at constant price 按固定价格计算的总体数字
P9`i6H'~ aggregate demand 总需求
~`tc|Zu aggregate gross position 总持仓量
k1-?2kf"{ aggregate limit 总限额
?\hXJih aggregate of salaries tax 合计薪俸税
RWTv,pLK aggregate performance 总体表现;总体业绩
hPFIf>%} aggregate supply 总体供应
w/G5I )G aggregate surplus 总盈余
s'\"%~nF< aggregate total 整体总额
F$F5N1< aggregate value 总值;合计价值
~>}BDsM aggregated basis 合计基准
Bb:jy!jq_ aggregated net chargeable income 合计应课税入息实额
*N'B(j/ aggregation 合并计算;合计;总和
?\\
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h"%6tpV- aggregation of property 财产的总和
tGmyTBgx agio 差价;贴水
N.eSf 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》
7SAu">lIl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oL}FD !} 《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》
z=)5M*h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"P<~bw5 《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》
&B3\;|\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[+GQ3Z\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T_AZCl4d agreement for a settlement 授产协议
FIU(2 agreement for assignment 转让协议
|BYD] vK agreement for sale 售卖协议;买卖协议
E?Q=#+}U agreement for sale and purchase 买卖协议
X[;4.imE agreement for the payment of interest 支付利息协议
2b|vb}|t{ agreement for the repayment of money 还款协议
wZrdr4j agreement of reinsurance 再保险协议
Bfw>2 Agricultural Bank of China 中国农业银行
P!bm$h*3? air passenger departure tax 飞机乘客离境税
B0Z*YsbXL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`m'2RNSc+# airport tax 机场税
y
I mriCT alcohol duty 酒精税
sMO3eNLn alienation 让与;让渡;转让
_\o +9X! alimony 生活费;赡养费
@Gn9x(?J All Ordinaries Index [AOI] 所有普通股指数
9MM4 C all risks 全险;综合险
yMz@-B All Sales Record for Stock Market 《股票市场成交报告》
}3[ [ONA Allied Capital Resources Limited 新联财务有限公司
bJ. ((1$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R4V>_\D/ allocation letter 拨款信件
+oQ@E<)H allocation of fund 分配款项;预留款项
M5) 6|T allocation of profit 利润分配;溢利分配
=:a3cr~ allocation warrant 拨款令
pm )A*][s allotment 分配;配股
yDd&*;9%Qg allotment notice 股份配售通知;配股通知
Pi*,&D>{7 allotment of shares 股份分配
b: %>TPT allowable 可获宽免;免税的
iv;;GW{2 allowable business loss 可扣除的营业亏损
$ /wr? allowable expenses 可扣税的支出
`hH1rw@7< allowance 免税额;津贴;备抵;准备金
=}c~BHT allowance for debts 债项的免税额
SKG_P)TnO allowance for depreciation by wear and tear 耗损折旧免税额
7%w4?Nv3I allowance for funeral expenses 殡殓费的免税额
m?B@VDZ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?+Qbr$] allowance for repairs and outgoings 修葺及支出方面的免税额
(x=NA
) allowance to debtor 给债务人的津贴
Mu:*(P/ alteration of capital 资本更改
Q_uv.\*z_ alternate trustee 候补受托人
kP;Rts8JD amalgamation 合并
z5Nw+#m|
i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D]oS R7h ambit of charges 征税范围;收费范围
54}s:[O amended valuation 经修订的估值
'm/b+9?. American Commodities Exchange 美国商品交易所
g]d"d American Express Bank Limited 美国运通银行
=ARI* American Stock Exchange 美国证券交易所
#),QWTl3 amortization 摊销
oN _%oc amount due from banks 存放银行同业的款项
_r,# l5~U amount due from banks abroad 存放海外银行同业的款项
~kN6Hr*X amount due from holding companies 控股公司欠款
s` S<BX7 amount due from local banks 存放本港银行同业的款项
*Li;:b"t amount due to banks 银行同业的存款
QCtG #/ amount due to banks abroad 海外银行同业的存款
T\cdtjk amount due to holding companies 控股公司存款
, H[o.r= amount due to local banks 本港银行同业的存款
VJ1`& amount due to outport banks 外埠银行同业的存款
bt
j\v[D amount for note issue 发行纸币的款额
9Xm"kVqd/ amount of bond 担保契据的款额
|`O7>(h amount of consideration 代价款额
F`?pZ amount of contribution 供款数额
Za01z^ amount of indebtedness 负债款额
o}% amount of principal of the loan 贷款本金额
6s|C:1](b amount of rates chargeable 应征差饷数额
O9>/WmLe amount of share capital 股本额
CF>NyY:_ amount of sums assured 承保款额
iWtWT1n8n amount of variation 变动幅度
E|^a7-}| amount of vote 拨款数额
9'4cqR amount payable 应付款额
_N<qrH^; amount receivable 应收款额
R(q
fP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7z+NR&'M$ analysis 分析
}Rt<^oya* ancillary risk 附属风险
,e,fOL annual account 周年帐目;周年帐目报表;年度决算;年结
LTa9'
q0 annual accounting date 年结日期
(cCB3n\20 annual allowance 每年免税额;年积金;年度津贴;年津
j4NS5 annual balance 年度余额
PqP)<d'/ annual disposable income 每年可动用收入
myJsRb5 annual estimates 周年预算
fitm* annual fee 年费
ke/o11LP annual general meeting 周年大会
f8uVk|a annual growth rate 年增率;每年增长率
^R2:Z&Iv% annual long-term supplement 长期个案每年补助金
4QDF%#~q^ annual pensionable emolument 可供计算退休金的年薪
dB1bf2'b# annual report 年报
S:R%%cy Annual Report on the Consumer Price Index 《消费物价指数年报》
m*a0V annual return 周年报表;周年申报表;每年报税表格
e1'_] Annual Return Rules 《周年报表规则》
rP>5OLP annual review of consumer prices 每年消费物价回顾
^Nc\D7( l annual roll-forward basis 逐年延展方式
4Q!*h8O annual salary 年薪
Ig9$ PP+3 annual statement 年度报表;年度决算表
^,`yt^^A 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
L:%h]- annuitant 年金受益人
5$O@+W!?@ annuity 年金
u37+B annuity contract 年金合约
;xj^*b annuity on human life 人寿年金
02=eE|Y@ antecedent debt 先前的债项
X#Hs{J~@p ante-dated cheque 倒填日期支票
kszYbz " anticipated expenditure 预期开支
Li7/pUq>}! anticipated net profit 预期纯利
z1YC%Y|R anticipated revenue 预期收入
8cW]jm anti-inflation measure 反通货膨胀措施
k-w._E
< anti-inflationary stance 反通货膨胀立场
fM8 :Nt$ apparent deficit 表面赤字
q|Ga
apparent financial solvency 表面偿债能力
K@?S0KMK apparent partner 表面合伙人
Z/2#h<zj application for personal assessment 个人入息课税申请书
6t@3
a? application of fund 资金应用
,NVQ C= application to release as liquidator and to destruct the books of accounts and documents
Z4rK$B 申请免除清盘人职务及毁灭帐簿与文件
=MoPOib\n appointed actuary 委任精算师
8# 9.a]AX appointed auditor 委任核数师;委任审计师
WMYvE\" appointed trustee 委任的受托人
M'[J0*ip appointer 委任人
$)PNf'5Zg apportioned pro rata 按比例分摊
EJN}$|*Av apportionment 分配;分摊
1o.]"~0: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
= [:ruE apportionment formula 分摊方程式
t/nu/yz5E apportionment of estate duty 遗产税的分摊
iXXgPapz appraisal 估价;评估
PY) 74sa appreciable growth 可观增长
.+ _x|?' appreciable impact 显着影响
ON!1lS appreciable increase 可观增长
eP;lH~!.0 appreciation 增值;升值
[dUW3}APV appreciation against other currencies 相对其他货币升值
3ne=7Mj appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)kg^.tP appreciation tax 增值税
r_Xk: appropriation 拨款;拨用;拨付
)2:d8J\ appropriation account 拨款帐目
fkYa Appropriation Bill 拨款法案
y5oiH appropriation-in-aid system 补助拨款办法
?_ p3^kl approved assets 核准资产
C/lpSe approved basket stock 认可一篮子证券
H!7/U_AH approved budget 核准预算
edbzg#wy approved charitable donation 认可慈善捐款
?n[+0a:8E approved charitable institution 认可慈善机构
?L7z\b"_~ approved currency 核准货币;认可货币
q?JP\_o: approved estimates 核准预算
hXZk$a' approved estimates of expenditure 核准开支预算
Xo$(zGb approved overseas insurer 核准海外保险人
^F_c' approved overseas trust company 核准海外信托公司
?|{P]i?)' approved pooled investment fund 核准汇集投资基金
6J-tcL*4"% approved provident fund scheme 认可公积金计划
~|+ approved provision 核准拨款
[_CIN approved redeemable share 核准可赎回股份
w 8T#~Dc approved regional stock 认可地区性证券
.hn"NXy approved retirement scheme 认可退休金计划
[9*+s approved subordinated loan 核准附属贷款
(LQ*U3J]_ arbitrage 套戥;套汇;套利
[?_^Cy arbitrageur 套戥者;套汇者
&Q 3!ty arbitrary amount 临时款项
F DXAe-|Q arrangement 措施;安排;协定
0(HUy`]> arrears 欠款
0riTav8 arrears of pay 欠付薪酬
'V } -0 arrears of revenue 逾期未收税款;逾期未收的帐项
3-z57f,}6~ articles of association 组织章程;组织细则;组织章程细则
PC=b.H8P+W Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
b$%W<D ascertainment of profit 确定利润
l2z@t3{ "Asia Clear" “亚洲结算系统”
ig jr=e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Pv/$;R% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<08)G7 Asian Development Fund [ADF] 亚洲发展基金
>'7Icx Asian dollar bond 亚洲美元债券
8,=,'gFO Asian dollar market 亚洲美元市场
#sN]6 Asian dollar rate 亚洲美元利率
#8rLB( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4Bs '5@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kpLDK81I asked price 沽盘;喊价;索价;卖方报价
tVFl`Xr
assessable income 应评税入息
lfK sqe" assessable loss 应评税亏损
3hGYNlQ^ assessable profit 应评税利润
(jtrQob assessable value 应评税值
<Y9e n!3\ assessed profit 估定利润
GK~uoz:^O assessed value 经评估价值
t#=W'HyW8 assessment 评税;评定;估价;评税单
|+f@w/+ assessment number 评税编号;估价编号
F7x]BeTM assessment of additional tax 补加税评税
SwXVa/9a" assessment of performance 业绩评估;实绩评价
<D%.'=%pZ Assessor 评税主任
PsaKzAg? asset price bubbles 资产价格泡沫
:)p\a1I[* asset-backed securities 具资产保证的证券
:tdN#m6& assets accretion 资产增值
#8i DM5:EQ assets and liabilities 资产与负债
b<n*wH assets betterment statement 资产递增表;资产改进表
O,x[6P54P assets lending 实物放款;有抵押贷款
xG/B$DLn assets of the company passing on the death 死者去世时转移的公司资产
`zwXfY,% assets pledged as security for liabilities 用作负债抵押的资产
r roI assets portfolio 资产投资组合
e
^2n58 assets price 资产价格
[+
Kjun_ assets quality 资产质素
_ VKBzOH assets realization 资产变现
C6Lc assets refinancing arrangement 资产再集资安排
=;ClOy9 assets securitization 资产证券化
i}[cq_wJ assets situated outside Hong Kong 在香港以外地方的资产
)[+82~F assets stripping 削减资产;拆卖资产
";yey ] assets value 资产值
Py y!B assignee 承让人
tp*.'p-SI assignment 转让;转让书;转让契
:m]H?vq] \ assignment of interest 权益转让
OD]`oJ| assignment of letters patent and trade mark 专利证书及商标转让
.o8Sy2PaV assignment of property 物业转让;物业转让书
?I{L^j^#4 assignment right 转让权
9sG]Q[:.] assignor 转让人
xy))}c% associate 有联系的人;有关连人士;相联者;合伙人;联系人
. |%n"{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HCfme<' associate member 附属会员
%D1 |0v8} associated body corporate 相联法人团体
Swa0TiT( associated company 相联公司;联属公司
Ql"kJ_F!br associated corporation 相联法团
)0+6^[Tqq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0Q?)?8_ 公认会计师公会〔英国〕
KW-GVe%8f Association of Futures Exchange Brokers 香港期货经纪协会
/oOZ>B%1s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{ppzg`G\ association of underwriters 承保人组织
N,W ?} assumption of control 接管
'HKDGQl` assurance 担保;保险;转易;转易书
u}3D'h assurance of interest 权益的转易
Znr@-=xZO* at 19XX price 按一九XX年价格计算
5C0![$W> at a discount 按赔价计算;按贴水价格计算;打折扣
iR?}^|] at a premium 按溢价计算;按升水价格计算
!6!Gx: at call 通知付款;按通知
Co>e<be%S at constant market price 按固定市价计算
M8nfbc^ at constant price 按固定价格计算
o3]Lrzh at cost 按成本计算
f7YBhF at current market price 按当时市价计算;按现时市价计算
h4Wt
oE>i at current price 按当时价格计算;按现时价格计算
d|?Xo\+ at factor cost 按要素成本计算;按生产要素成本计算
B6=?Qp/f at money-of-the-day price 按付款当日价格计算
v%:VV*MxF at or better 按指定或较佳价位〔买卖指令〕
V'hb 4}@ at par 按面值计算;平价
$vrkxn at sight 见票即付
c+D< at the close 按收市盘
-M/j&<;LW at the opening 按开市盘
TyDh\f!w attestation 见证;见证条款
=PU($ at-the-money option 平价期权
qv& Bai[ attorney 受权人;受托代表人
*5IB@^< attornment 新拥有人承认书
vd?Bk_d9k, attributable profit 可归属利润
8Cs;.>75[ attributable share value 可归属股份价值
m??Py"1y Auckland Stock Exchange 奥克兰证券交易所
G %'xEr0n auction 拍卖
L!>nl4O>` auctioneer 拍卖商
~8s2p%~ audit 审计;核数
<d @9[]
Audit Commission 审计署
CP~mKmMV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&&nbdu 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〕
Ve2{;`t audit review 帐目审查
jp_|pC' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=Ox}WrU~ audited account 审计帐目;经审计的帐目
sUF9_W5z audited annual account 经审计的周年帐目
/>Q}0Hg audited balance sheet 经审计的资产负债表
\yl|*h3 auditor 核数师;核数主任;审计师
@-}*cQ4u? auditor's certificate 核数师证明书;审计师证明书
W1 k]P. auditor's report 核数师报告;审计师报告
Aa=:AkrH Aussie bond 澳元债券
AdVc1v&> austerity budget 紧缩预算
fWZ( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u\V^g Australia All Ordinaries Index 澳洲所有普通股票指数
3pg=9*{ Australian Dollar [AUD] 澳元
*,mI=1 Australian Options Market 澳大利亚期权市场
AHRJ7l;a Australian Securities Commission 澳洲证券事务监察委员会
|>yWkq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8l_M 0F, Australian Stock Exchange 澳大利亚证券交易所
')U~a Austrian Schilling [ATS] 奥地利先令
MB!9tju authentication 认证;鉴证
zcKQD )] authority to purchase 委托购买证;委购书
rUpe ;c authorization 认可;核准;授权;授权书
baBBn%_V authorization by direction 指示授权
W#S8 2 authorization by instruction 指令授权
W%4=x>J- authorization by warrant 令状授权
O&1qL) authorization of unit trust 单位信托的认可
T]\c2U authorized agent 指定代理人
|~r-VV(= authorized capital 法定资本
@^A5{qQ\ authorized clerk 出市员
_Z23lF9 authorized dealer 认可交易商
q pCI[[ authorized financial institution 认可财务机构
)\|+G5#` authorized fund 认可基金
]QhTxrF" authorized fund house 获授权的基金公司;认可基金公司
W7^[W. authorized institution 认可机构
Xx"<^FS[zC authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
G@.MP|
2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x2rAB5r6 authorized insurer 获授权保险人;获认可承保人
< cvh1~>( authorized investment 特准投资项目
&)Xc'RQ.C authorized person 获授权人
Lm
TFvZ authorized representative 获授权代表
&^r>Q`u
authorized share capital 法定股本
OvtE)ul@ automated quotation system 自动报价系统
DMM<,1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
51SmoFbMz 自动交易系统〔香港期货交易所有限公司〕
X*QS/\ automatic adjustment mechanism 自动调整机制
P.}d@qD{) automatic adjustment system 自动调整系统
J#zr50@@ Automatic Clearing House 自动票据交换所
xSm;~')g automatic exchange rates accumulation system 自动化汇率累集系统
&3BoK/y3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h q)1YO automatic teller machine [ATM] 自动柜员机
'v"= autopay 自动转帐
|;vQ"8J available assets 可用资产
$@D a|d4 available fiscal reserve 现存财政储备
g1s%x=7/ available profit 可用利润
#;$]M4 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
xWxc1tT` average 平均;平均数;海损
X H-_tvB average basic salary 平均基本薪金
HeOdCr-PN average consumer expenditure 平均消费开支;一般消费开支
D5TDg\E average cost 平均成本
gcU*rml average cost of land production 增辟土地平均成本
2yZr!Rb~* average daily turnover 平均每日成交额
4f([EV[6dK average daily wage rate 平均每日工资率
lH}KFFbp average expenditure pattern 平均开支模式
$KK~KEZ2 average growth rate 平均增长率
)S
caT1I average net fixed assets 固定资产平均净值
p+;& Gg54 average of relatives 相对价格平均数
qhEv6Yxfw6 average price 平均价格
FQ]/c#J average propensity to consume 平均消费倾向;一般消费倾向
zaqX};b average propensity to save 平均储蓄倾向;一般储蓄倾向
xG9Sk average rate 平均率
6qWUo3 average revenue 平均收入;平均收益
zxbfh/= average stock 平均库存;平均存货
VPe0\?!d average yearly rent 平均年租
FEaT}/h; avoidance of double taxation 避免双重课税
=l/6-j^ avoidance of tax 避税