A:
oUXi4lsSc A share A股;甲类股份
+-8S,Rg@ abatement of tax 减税;减扣免税额
b=Rw=K.
ABN AMRO Bank N.V. 荷兰银行
u/W above-the-line expenditure 线上项目支出;经常预算支出
PDwi] )6mf above-the-line receipt 线上项目收入;经常预算收入
E RnuM ABSA Asia Limited 南非联合亚洲有限公司
1D@'uApi. absolute change 绝对数值变更
4rpx absolute expenditure 实际开支
kl(id8r absolute guideline figure 绝对准则数字
btb$C absolute interest 绝对权益
qyA%_;ReMY absolute order of discharge 绝对破产解除令
UvR F\x% absolute profit margin 绝对利润幅度
6Ja} N absolute value 实值;绝对值
{[Bo"a>% absolutely vested interest 绝对既得权益
jS_fwuM absorbed cost 已吸收成本;已分摊成本
*CsRO absorption 吸收;分摊;合并
bU3e*Er absorption rate 吸收率;摊配率;分摊率
(~}P.?C8 ACB Finance Limited 亚洲商业财务有限公司
G:u-C<^' acceptable form of reciprocity 合理的互惠条件
AHg:`Wjv- acceptable rate 适当利率;适当汇率
'!$g<= @ acceptance agreement 承兑协议
d46PAA{' acceptance for honour 参加承兑
,\t:R1. acceptor 承兑人;接受人;受票人
0Fd<@wQ0 acceptor for honour 参加承兑人
*RPdU. accident insurance 意外保险
-)='htiU Accident Insurance Association of Hong Kong 香港意外保险公会
2>bTcud> accident insurance scheme 意外保险计划
oRJ!J-Z] accident year basis 意外年度基准
|s<IZ2z]}R accommodation 通融;贷款
6.uyY@Yx accommodation bill 通融票据;空头票据
?zFeP6C accommodation party 汇票代发人
"t[9EbFL account balance 帐户余额;帐户结余
>gQJ6q account book 帐簿
jY: )W*TXt account collected in advance 预收款项
dCbRlW account current book 往来帐簿
|Z), OW account of after-acquired property 事后取得的财产报告
&Nzq/~uqP account of defaulter 拖欠帐目
NI^=cN,l account payable 应付帐款
!|\$|m<n account payee only [A/C payee only] 只可转帐;存入收款人帐户
rGNYu\\ account receivable 应收帐款
%
~!A, account receivable report 应收帐款报表
2h_XfY'3pX account statement 结单;帐单;会计财务报表
P1gW+*? account title 帐户名称;会计科目
YU*u! accountant's report 会计师报告
QL_vWG- Accountant's Report Rules 会计师报告规则
xEULV4Qw accounting and auditing procedure 会计与审计程序;会计与核数程序
@/(\YzQvp] Accounting Arrangements 《会计安排》
?p&CR[ accounting basis 会计基础
]j=Eof%Rc accounting by Official Receiver 破产管理署署长呈交的帐目
>h!>Ll Accounting Circular 《会计通告》
:>y?B!= accounting class 会计类别
A }(V2 accounting date 记帐日期;会计结算日期
blUnAu
o~ accounting for money 款项核算
o8PK,!Pl Accounting Officer 会计主任
DQ#rZi3I accounting period 会计报告期;会计期
O~wZU Zf accounting policy 会计政策;会计方针
[2WJ];FJ accounting practice 会计惯例
{~L{FG)O accounting principle 会计准则
;7;=)/- accounting record 会计记录
+-s$Htx accounting report 会计报告
eUY/H1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{ :^;byd Accounting Society of China 中国会计学会
~2HlAU))<& accounting statement 会计报表
BVJ6U[h` accounting system 会计制度;会计系统
5mtsN# accounting transaction 会计事项;帐务交易
D7X8yv1 accounting treatment 会计处理
&3@{?K accounting year 会计年度
IdHydY1 accretion 增值;添加
?.A~O-w accrual 应计项目;应累算数目
HITw{RPrW accrual basis 应计制;权责发生制
}fS`jq; accrual basis accounting 应计制会计;权责发生制会计
Fl{@B*3@w accrue 应累算;应计
jV}tjwq accrued benefit 应累算利益
*6C ]CS accrued charges 应计费用
LBcnBo</v accrued cumulative preference share dividend 应累算的累积优先股股息
j3W) accrued expenses 应累算费用
xE.yh#?.k accrued interest payable 应付利息;应计未付利息
y}\d]*5 accrued interest receivable 应收利息;应计未收利息
ApT8;F B accrued right 累算权益
h?8I`Z)h accruing profit 应累算的利润
4G o$OQ` accumulated fiscal reserve 累积财政储备
Ml"i^LR+ accumulated profit 累积利润;滚存溢利
z_;:6*l=: accumulated reserve 累积储备
`rWT^E@p5m accumulation of surplus income 累积收益盈余
5.IX acquired assets 既得资产
pW
y+oZ acquisition 收购;购置;取得
tz6N,4J? acquisition cost 购置成本
tPQjjoh acquisition expenses 购置费用
I`% ]1{ acquisition of 100% interest 收购全部股权
UPE9e
acquisition of control 取得控制权
k=^~\$e acquisition of fixed assets 购置固定资产
x>ZnQ6x~m] acquisition of shell “买壳”
=ws iC' acquisition price 收购价
.kl.awT act of God 天灾
e>6NO acting partner 执事合伙人
E"/r*C+T active market 买卖活跃的市场;交投畅旺的市场;旺市
dE_d.[! active partner 积极参与的合伙人
EF8~rKO3 active trading 交投活跃
+o ;}* actual circulation 实际流通
pHftz-RS! actual cost 实际成本
7NFRCCXHQ actual expenditure 实际开支;实际支出
X2[d15!9 actual income 实际入息;实际收入;实际收益
-ff@W m actual market 现货市场
><HHO
(74X actual price 现货价;实际价格
)j_Y9`R actual profit 实际利润
[& d"Z2gK actual quotation 实盘;实际价位;实际报价
u/ Gk>F actual year basis 按实际年度计算
/ b;GC-"v actuals 实货
j#f7-nHyz8 actuarial investigation 精算调查
@L-] %C actuarial principle 精算原则
K/;*.u`: actuarial report 精算师报告
MEI.wJZ Actuarial Society of Hong Kong 香港精算学会
,UveH` n- actuarial valuation 精算师估值
aAi" actuary 精算师
U+4W9zhwo ad referendum agreement 暂定协议;有待覆核的协定
M^6!{c=MIi ad valorem duty 从价税;按值征税
C/JFb zVx ad valorem duty system 从价税制
^e~m`R2fHh ad valorem fee 从价费
b}-/~l-: ad valorem tariff 从价关税
9kO}054 additional allowance 额外免税额
#
o;\5MOE% additional amount for unexpired risk 未过期风险的额外款额
([#4H3uO- additional assessable profit 补加应评税利润
)q8!:Z additional assessment 补加评税
A8zh27[w% additional commitment 额外承担
N E/ _ additional commitment vote 额外承担拨款
,zP.ch0K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{0~xv@ U additional dependent parent allowance 供养父母额外免税额
m"|AD/2;( additional provision 额外拨款
o3ZqPk]al additional stamp duty 附加印花税
e.>>al additional tax 补加税罚款;补加税款
Py!
F Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Z/*X)mBuB adjudged bankrupt 被裁定破产
LJh^-FQ adjudicated bankrupt 裁定破产人
Y+ Qm. adjudication fee 裁定费;评定印花税额手续费;评估契据费
4k]DktY}. adjudication of bankruptcy 裁定破产;宣告破产
V."qxKsz adjudication of insolvency 裁定无力偿还债务
z0F'zN3J adjusted actual 经调整的实数;调整后的实数
;,2;J3,pA adjusted current assets 经调整的流动资产;调整后的流动资产
D8O&`!mf adjusted figure 经调整的数字;调整后的数额
|bM?Q$>~ adjusted liabilities 经调整的负债;调整后的负债
Cvgk67C=$ adjusted loss 经调整的亏损;调整后的亏损
y88lkV4a 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
9x]yu6 adjusted profit 经调整的利润;调整后的利润
a*N<gId adjusted surplus 经调整的盈余额;调整后的盈余额
{0IC2jE adjusted value 经调整的价值;调整后的价值
xE"QX
N adjustment 调整;修订;理算〔保险〕
FWb`F& adjustment centre 调剂中心
P.>5`^ adjustment lag 调整过程的时间差距;调整时差
M>xjs?{%k adjustment mechanism 调整机制
<cUaIb;(4 adjustment of loss 亏损调整
G?e\w+}Pj@ adjustment process 调整过程;调整程序
qy^sdqHl@ adjustment range 调整幅度
92";?Xk administered exchange rate 受管制汇率
fnJ!~b*qo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YsBOh{Ml administration expenses 行政费用
"3H?_!A9 administration fee 手续费;行政费
wc~k4B9" administration in bankruptcy 破产管理
][[\!og administration order 遗产管理令
9bb5?b/ administrator 管理人;遗产管理人
L>X39R~ administrator of the estate 遗产管理人
p( 6!7t: admission of debt 债项承认书
An2Wj admission of proof 接纳债权证明
6?uo6 I advance 放贷款项;垫付款项;预支款项;预付款项
lD]/Kx advance account 暂支帐目;预付款帐户
){M)0,: advance compensation 预付补偿金
_c@k>"_{S advance from shareholder 股东垫款
:OC(93d)0 advance pending reimbursement 预支以待日后付还
2`V[Nb advanced economy 先进经济体系
`U6bI`l advancement 预付;预付财产
H vezi>M advances warrant 垫款令
'"4S3Fysm advancing 贷出
^1jZwP;5eW adverse balance 逆差
[+_0y[~,tB adverse exchange 逆汇
8EC$p} S advertisement addressed to shareholders 在报章刊登的致股东通告
O@)D%*;v advice for collection 托收通知书
e<E]8GAF advice of drawing 提款通知书;汇票通知书
t$k$Hd'; advice of payment 付款通知
v0uA]6: Advisory Committee [Securities and Futures Commission]
7jtDhsVz 谘询委员会〔证券及期货事务监察委员会〕
.0ExHcr Advisory Committee on Diversification 经济多元化谘询委员会
hL(zVkYI affidavit 誓章;遗产申报誓章
IuOY.c2.u affidavit of no receipt 述明无收款的誓章
iO2%$Jw9\ affiliate 联号;联营公司;附属公司
p J#<e affiliated company 附属公司;联号;联营公司
#$*l#j"#A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j%TcW!D-_ affordability 负担能力
t9Y?0O}/ African Development Bank [AfDB] 非洲开发银行
Ip&Q'"HYj after-acquired property 事后取得的财产
_N2tf/C&= after-hours dealing 市后交易
/2jw]ekQ' after-tax profit 税后盈利;税后利润;税后溢利
W:TF8Onw agency agreement 代理协议
@`S8d%6P agency expenses 代理机构的开支
TQiDbgFo agency fee 代理费
{klyVb Agency Law 《代理法》
z&W5@6")` agent 代理人;承销人
o0`|r+E\ agent of company 公司代理人
ADW> agent's fee 代理人费;经纪费
=3R5m>6!/ aggregate 总计;总数;总体数字
f !D~aJ aggregate amount 总款额;总额
'du{ky aggregate assets and liabilities 总体资产与负债
U%zZw) aggregate at constant price 按固定价格计算的总体数字
oHvVZ aggregate demand 总需求
$9In\x
aggregate gross position 总持仓量
cpe/GvD5] aggregate limit 总限额
%$3)xtS6 aggregate of salaries tax 合计薪俸税
Ix1[ $9 aggregate performance 总体表现;总体业绩
/'WIgP aggregate supply 总体供应
)<8f3;qd aggregate surplus 总盈余
$Eh8s( aggregate total 整体总额
\UR/tlw+/ aggregate value 总值;合计价值
DAHQ7#qfQC aggregated basis 合计基准
cUPC8k.1 aggregated net chargeable income 合计应课税入息实额
<RPy aggregation 合并计算;合计;总和
O%R*1
P9 aggregation of incomes of husband and wife 夫妇入息合并计算
"<LVA2v; aggregation of property 财产的总和
|8<P%:*N agio 差价;贴水
0//B+.# 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》
P3u,)P& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
1~_&XNb& 《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》
w=K!U] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tMnwY' 《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》
Rd|xw%R\mb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fD:>cje 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vi-mn)L6# agreement for a settlement 授产协议
SeX:A)*ez% agreement for assignment 转让协议
v<SCh)[-p agreement for sale 售卖协议;买卖协议
),#hBB`ZA agreement for sale and purchase 买卖协议
@2eV^eO9 agreement for the payment of interest 支付利息协议
tMQz'3,X agreement for the repayment of money 还款协议
Qk_`IlSd agreement of reinsurance 再保险协议
$Afw]F$ Agricultural Bank of China 中国农业银行
[tEHr air passenger departure tax 飞机乘客离境税
%J%ZoptY: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8/16<yZ airport tax 机场税
&:MfLDJ alcohol duty 酒精税
$4Ko alienation 让与;让渡;转让
I'$}n$UvZ alimony 生活费;赡养费
ZUiInO All Ordinaries Index [AOI] 所有普通股指数
X&+*?Q^ all risks 全险;综合险
`*to(
) All Sales Record for Stock Market 《股票市场成交报告》
hD I}V1) Allied Capital Resources Limited 新联财务有限公司
.)Af&+KT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g-cC&)0Q allocation letter 拨款信件
irRe} allocation of fund 分配款项;预留款项
e9e7_QG_- allocation of profit 利润分配;溢利分配
$GcVI;a allocation warrant 拨款令
JLZ=$ d allotment 分配;配股
MG6y allotment notice 股份配售通知;配股通知
eKj'[2G@/ allotment of shares 股份分配
ctB(c`zcY allowable 可获宽免;免税的
YR$)yl allowable business loss 可扣除的营业亏损
zEu15!~ allowable expenses 可扣税的支出
&GetRDr allowance 免税额;津贴;备抵;准备金
KE
k]<b= allowance for debts 债项的免税额
E
02l=M allowance for depreciation by wear and tear 耗损折旧免税额
HGJfj*JH allowance for funeral expenses 殡殓费的免税额
""2g{!~r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
fL7u419= allowance for repairs and outgoings 修葺及支出方面的免税额
=O?#>3A} allowance to debtor 给债务人的津贴
sHwn,4|iY alteration of capital 资本更改
.xIu alternate trustee 候补受托人
vs|_l!n3 amalgamation 合并
N)rf/E0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
IC:wof " ambit of charges 征税范围;收费范围
$*Z Zh amended valuation 经修订的估值
acdWU"< American Commodities Exchange 美国商品交易所
[q5N 4&q\ American Express Bank Limited 美国运通银行
*wOuw@09 American Stock Exchange 美国证券交易所
:>t^B+ amortization 摊销
1FO T amount due from banks 存放银行同业的款项
<y30t[.E6 amount due from banks abroad 存放海外银行同业的款项
{ylhh%t4hi amount due from holding companies 控股公司欠款
"Nx3_mQ amount due from local banks 存放本港银行同业的款项
=cN!h"C[ amount due to banks 银行同业的存款
_=\=oC amount due to banks abroad 海外银行同业的存款
/e0cx:.w amount due to holding companies 控股公司存款
qauZ-Qoc9 amount due to local banks 本港银行同业的存款
QaMB=wVr amount due to outport banks 外埠银行同业的存款
AHA4{Zu[ amount for note issue 发行纸币的款额
M zbs#v0 amount of bond 担保契据的款额
&D[pX|! amount of consideration 代价款额
h)746T ) amount of contribution 供款数额
P4~=_Hh amount of indebtedness 负债款额
ggR--`D[ amount of principal of the loan 贷款本金额
.{@aQwN amount of rates chargeable 应征差饷数额
0/F/U=Z! amount of share capital 股本额
Qn*a#]p amount of sums assured 承保款额
mGK-&|gq amount of variation 变动幅度
5v
uB87` amount of vote 拨款数额
qXQ/M] amount payable 应付款额
k;?Oi?] amount receivable 应收款额
\f AL:mJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z_F}Y2-w9 analysis 分析
~SW_jiKM ancillary risk 附属风险
}}VB# annual account 周年帐目;周年帐目报表;年度决算;年结
-#nfO*H}
annual accounting date 年结日期
ERE1XOe=D annual allowance 每年免税额;年积金;年度津贴;年津
[v!TQwMU annual balance 年度余额
u
VZouw# annual disposable income 每年可动用收入
Rt{`v< annual estimates 周年预算
W?B(Jsv annual fee 年费
BIr24N annual general meeting 周年大会
K[XFJ 9 annual growth rate 年增率;每年增长率
)E2^G)J$W annual long-term supplement 长期个案每年补助金
i{$h]D_fD annual pensionable emolument 可供计算退休金的年薪
,z1fiq annual report 年报
DG&[.dR+ Annual Report on the Consumer Price Index 《消费物价指数年报》
JvZNr?_w% annual return 周年报表;周年申报表;每年报税表格
JrkjfoN Annual Return Rules 《周年报表规则》
$m:4'r annual review of consumer prices 每年消费物价回顾
D<m+M@u annual roll-forward basis 逐年延展方式
D =Pv:)*] annual salary 年薪
a V4p0s6ZZ annual statement 年度报表;年度决算表
u*<G20~A Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
K^_Mt!% annuitant 年金受益人
j9=QOq annuity 年金
mu1Lg s$; annuity contract 年金合约
8>}^W annuity on human life 人寿年金
s]X]jfA. antecedent debt 先前的债项
0uf'6<f R ante-dated cheque 倒填日期支票
*vss anticipated expenditure 预期开支
mu(EmAoenQ anticipated net profit 预期纯利
2eOde(K+ anticipated revenue 预期收入
Pc*+QtQ
anti-inflation measure 反通货膨胀措施
bLfbzkNV\1 anti-inflationary stance 反通货膨胀立场
"F*'UfOwrZ apparent deficit 表面赤字
@?w8XHEa| apparent financial solvency 表面偿债能力
~x>?1K apparent partner 表面合伙人
;'B\l@U\ application for personal assessment 个人入息课税申请书
~$zodrS9 application of fund 资金应用
qQ_o>+3VAy application to release as liquidator and to destruct the books of accounts and documents
:V%XEN) 申请免除清盘人职务及毁灭帐簿与文件
UO&
p2 appointed actuary 委任精算师
JERWz~n} appointed auditor 委任核数师;委任审计师
3']yjj(gHr appointed trustee 委任的受托人
_Vs\:tygs appointer 委任人
Nz,8NM] apportioned pro rata 按比例分摊
+U%U3tAvs apportionment 分配;分摊
H@uCbT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u,d@oF(= apportionment formula 分摊方程式
r] +V:l3 apportionment of estate duty 遗产税的分摊
<V3N!H_d appraisal 估价;评估
Z]I[?$y appreciable growth 可观增长
jZm57{C#*? appreciable impact 显着影响
%mhnd): appreciable increase 可观增长
GYD` appreciation 增值;升值
N|,6<| appreciation against other currencies 相对其他货币升值
0$n0fu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B@,L83 appreciation tax 增值税
&DMKZMj<Q* appropriation 拨款;拨用;拨付
DO!?]" appropriation account 拨款帐目
31n5n Appropriation Bill 拨款法案
S=^a''bg appropriation-in-aid system 补助拨款办法
S)@95pb approved assets 核准资产
cNW [i" approved basket stock 认可一篮子证券
P8JN
m"C approved budget 核准预算
0@9.h{s@ approved charitable donation 认可慈善捐款
uM8YY[b approved charitable institution 认可慈善机构
*S).@j\{W approved currency 核准货币;认可货币
BVx: JiA approved estimates 核准预算
%C]K`=vI- approved estimates of expenditure 核准开支预算
bBQ1~ R approved overseas insurer 核准海外保险人
>qJRpO approved overseas trust company 核准海外信托公司
;P-xKRU!Xx approved pooled investment fund 核准汇集投资基金
*{]9e\DF approved provident fund scheme 认可公积金计划
u/5I;7cb approved provision 核准拨款
$lj1924?^ approved redeemable share 核准可赎回股份
QY<{S&k9 approved regional stock 认可地区性证券
x,\PV> approved retirement scheme 认可退休金计划
g+ik`q(ge approved subordinated loan 核准附属贷款
[TPr arbitrage 套戥;套汇;套利
bF88F_ arbitrageur 套戥者;套汇者
5Pis0fa arbitrary amount 临时款项
0Ts[IHpg&E arrangement 措施;安排;协定
.)W'{2J-
arrears 欠款
aDx{Q& arrears of pay 欠付薪酬
'[]V%^F arrears of revenue 逾期未收税款;逾期未收的帐项
,zy4+GW articles of association 组织章程;组织细则;组织章程细则
Z2Bl$ \ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
;as4EqiK ascertainment of profit 确定利润
%y~=+Sm%m "Asia Clear" “亚洲结算系统”
Kq|L:Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
GM6Y`iU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
54kd>)|"ag Asian Development Fund [ADF] 亚洲发展基金
S6 F28 d[j Asian dollar bond 亚洲美元债券
nn@"68]g Asian dollar market 亚洲美元市场
%3 ecV$ Asian dollar rate 亚洲美元利率
g?ID}E~< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a;eV&~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}>cQ}6n. asked price 沽盘;喊价;索价;卖方报价
+_gPZFpbx assessable income 应评税入息
%,rUN+vW assessable loss 应评税亏损
)1a3W7 assessable profit 应评税利润
hlxZq assessable value 应评税值
y< hIXC assessed profit 估定利润
zrjqB3R4@O assessed value 经评估价值
;T! mNKl assessment 评税;评定;估价;评税单
%+iJpRK)7 assessment number 评税编号;估价编号
sgDlT=c' assessment of additional tax 补加税评税
)TxAhaz+ assessment of performance 业绩评估;实绩评价
~Dw.3P:- Assessor 评税主任
j_E$C.XU{g asset price bubbles 资产价格泡沫
T<\Q4Coth asset-backed securities 具资产保证的证券
2G8f4vsC[ assets accretion 资产增值
*<2+tI assets and liabilities 资产与负债
/>(e.)f assets betterment statement 资产递增表;资产改进表
!o2lB^e8 assets lending 实物放款;有抵押贷款
"Y9
*rL assets of the company passing on the death 死者去世时转移的公司资产
B98&JoS assets pledged as security for liabilities 用作负债抵押的资产
w%Tcx^: assets portfolio 资产投资组合
lH/d#MT assets price 资产价格
vV:eU-a assets quality 资产质素
k#TonT assets realization 资产变现
)/h~csy:~ assets refinancing arrangement 资产再集资安排
8V%(SV assets securitization 资产证券化
4"fiEt,t<x assets situated outside Hong Kong 在香港以外地方的资产
h>w4{ u0 assets stripping 削减资产;拆卖资产
NaC^q*>9 assets value 资产值
m/sAYF" assignee 承让人
oJy ]n9 assignment 转让;转让书;转让契
b>AFhj : assignment of interest 权益转让
&Ib8xwb: assignment of letters patent and trade mark 专利证书及商标转让
F.mS,W] assignment of property 物业转让;物业转让书
bNR}Mk]? assignment right 转让权
4A:@+n%3m assignor 转让人
s`ly#+!. associate 有联系的人;有关连人士;相联者;合伙人;联系人
p`-`(i=iJo Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0n+Wv@/ associate member 附属会员
U@dztX@u associated body corporate 相联法人团体
r#
5))q- associated company 相联公司;联属公司
3Xaw associated corporation 相联法团
rxQn[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OwrzD~ 公认会计师公会〔英国〕
KFBo1^9N Association of Futures Exchange Brokers 香港期货经纪协会
(Vglcj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nmp(%;<exN association of underwriters 承保人组织
~M%r.WFpA assumption of control 接管
Er?Wg 09 assurance 担保;保险;转易;转易书
CXGq>cQ=d assurance of interest 权益的转易
Me[T=Tt`@w at 19XX price 按一九XX年价格计算
09`5<9/ at a discount 按赔价计算;按贴水价格计算;打折扣
DYJ@>8 at a premium 按溢价计算;按升水价格计算
WK]SHiHD at call 通知付款;按通知
>I AwNr at constant market price 按固定市价计算
l2KR=&SX/ at constant price 按固定价格计算
a0OH at cost 按成本计算
Asicf{HaX at current market price 按当时市价计算;按现时市价计算
:BG/]7>|V at current price 按当时价格计算;按现时价格计算
9VdVom|e at factor cost 按要素成本计算;按生产要素成本计算
,/{mRw% at money-of-the-day price 按付款当日价格计算
a?K= at or better 按指定或较佳价位〔买卖指令〕
)s(J8J[b*L at par 按面值计算;平价
,Khhu%$ at sight 见票即付
N7k<q=r- at the close 按收市盘
*xXa4HB at the opening 按开市盘
^?(A|krFg attestation 见证;见证条款
g
PogV(V at-the-money option 平价期权
~hPp)-A attorney 受权人;受托代表人
9*2A}dH attornment 新拥有人承认书
.Y[sQO~% attributable profit 可归属利润
x F7C1g( attributable share value 可归属股份价值
:-7`Lfi@% Auckland Stock Exchange 奥克兰证券交易所
'WkDpa auction 拍卖
'n%Ac&kk auctioneer 拍卖商
7(lR$,bE;= audit 审计;核数
5FcKY_ Audit Commission 审计署
Ks:~Z9r} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;AK;% 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〕
)h&s.k audit review 帐目审查
X64OX9:YF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S',i audited account 审计帐目;经审计的帐目
sF^3KJ| audited annual account 经审计的周年帐目
r 11:T3
audited balance sheet 经审计的资产负债表
_ In[Z?P} auditor 核数师;核数主任;审计师
5fPYtVm auditor's certificate 核数师证明书;审计师证明书
\9dSI auditor's report 核数师报告;审计师报告
lg1yj}br Aussie bond 澳元债券
l j*ELy austerity budget 紧缩预算
R X:wt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gsd9QW Australia All Ordinaries Index 澳洲所有普通股票指数
Au &NQ+ Australian Dollar [AUD] 澳元
Ffk$8" Australian Options Market 澳大利亚期权市场
Rq~\Yf+Pm Australian Securities Commission 澳洲证券事务监察委员会
#=UEx
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-~ytk= Australian Stock Exchange 澳大利亚证券交易所
Y%:FawR Austrian Schilling [ATS] 奥地利先令
<T{2a\i 4f authentication 认证;鉴证
)nU%}Z authority to purchase 委托购买证;委购书
uhvmh authorization 认可;核准;授权;授权书
N r5
aU6] authorization by direction 指示授权
eYBo* authorization by instruction 指令授权
=(b;Cow authorization by warrant 令状授权
betN-n- authorization of unit trust 单位信托的认可
) \Mwv&k1 authorized agent 指定代理人
U;o[>{L authorized capital 法定资本
lob{{AB,! authorized clerk 出市员
]C^D5(t/cd authorized dealer 认可交易商
FLdO authorized financial institution 认可财务机构
J;4x-R$W authorized fund 认可基金
4&;.>{:; authorized fund house 获授权的基金公司;认可基金公司
j J6Y z authorized institution 认可机构
b{qeu$G R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zq-"jpZG authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JViglO1\ authorized insurer 获授权保险人;获认可承保人
MJ'|$b} authorized investment 特准投资项目
:" Q!Q@> authorized person 获授权人
!U.Xb6 authorized representative 获授权代表
Z#YkAQHv5 authorized share capital 法定股本
s.+2[R1HF automated quotation system 自动报价系统
cY?<
W/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2f(5C*~ 自动交易系统〔香港期货交易所有限公司〕
_l,?Y;OF automatic adjustment mechanism 自动调整机制
j(/Bf m automatic adjustment system 自动调整系统
un0tzz Automatic Clearing House 自动票据交换所
L'=2Uk#.D automatic exchange rates accumulation system 自动化汇率累集系统
~8~B VwZ_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6#VG,'e3 automatic teller machine [ATM] 自动柜员机
0/P!rH9 autopay 自动转帐
3`_jNPV1 available assets 可用资产
9frP`4<) available fiscal reserve 现存财政储备
<e"O`*ZJ available profit 可用利润
|eL&hwqzG Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
7cin?Z1 average 平均;平均数;海损
JPL8fX-w average basic salary 平均基本薪金
x bF*4;^SI average consumer expenditure 平均消费开支;一般消费开支
,?i^i#Wqzg average cost 平均成本
dgPJte%i average cost of land production 增辟土地平均成本
;AKtbS;H average daily turnover 平均每日成交额
,}F2l|x_ average daily wage rate 平均每日工资率
Gxfw!aF~ average expenditure pattern 平均开支模式
c.jq?Q k average growth rate 平均增长率
Va Z+TE average net fixed assets 固定资产平均净值
)%%RI_JT average of relatives 相对价格平均数
KY/}jJW average price 平均价格
&3v{~Xg) average propensity to consume 平均消费倾向;一般消费倾向
0?l|A1I% average propensity to save 平均储蓄倾向;一般储蓄倾向
,pir,Eozg average rate 平均率
M`\c'|i/ average revenue 平均收入;平均收益
(WiA average stock 平均库存;平均存货
p%Ae"#_X% average yearly rent 平均年租
{OP-9P=p avoidance of double taxation 避免双重课税
=BY)>0?z avoidance of tax 避税