A:
x?'% A share A股;甲类股份
Uc0'XPo3I abatement of tax 减税;减扣免税额
Z-a(3& ABN AMRO Bank N.V. 荷兰银行
v6\2mc. above-the-line expenditure 线上项目支出;经常预算支出
#.YcIR) above-the-line receipt 线上项目收入;经常预算收入
B[
ka@z7 ABSA Asia Limited 南非联合亚洲有限公司
S(h*\we absolute change 绝对数值变更
)\Q|}JV absolute expenditure 实际开支
;_5
=g absolute guideline figure 绝对准则数字
|qDfFGYf absolute interest 绝对权益
_PXo'*j absolute order of discharge 绝对破产解除令
jgw'MpQm{ absolute profit margin 绝对利润幅度
0\nhg5]? absolute value 实值;绝对值
_Pi:TxY absolutely vested interest 绝对既得权益
bnu0*Zg> absorbed cost 已吸收成本;已分摊成本
Ec*7n6~9 absorption 吸收;分摊;合并
$ _Bu,; absorption rate 吸收率;摊配率;分摊率
<" l;l~Y1 ACB Finance Limited 亚洲商业财务有限公司
D@W3;T^ acceptable form of reciprocity 合理的互惠条件
,ri--< acceptable rate 适当利率;适当汇率
l]y%cJ~$'D acceptance agreement 承兑协议
GSnHxs) acceptance for honour 参加承兑
@b\_696. acceptor 承兑人;接受人;受票人
%]$p ^m acceptor for honour 参加承兑人
6FIoWG"x accident insurance 意外保险
|0R%!v(, Accident Insurance Association of Hong Kong 香港意外保险公会
:wmf{c accident insurance scheme 意外保险计划
{59VS
Nl accident year basis 意外年度基准
ixHZX<6zYT accommodation 通融;贷款
9O T4jAm accommodation bill 通融票据;空头票据
,bp pM accommodation party 汇票代发人
MXJ9,U{<C' account balance 帐户余额;帐户结余
02#Iip3t account book 帐簿
::R00gd account collected in advance 预收款项
7oLf5V1~ account current book 往来帐簿
[Pc[{( account of after-acquired property 事后取得的财产报告
fy>And* account of defaulter 拖欠帐目
't?7.#,6O account payable 应付帐款
G$|;~'E account payee only [A/C payee only] 只可转帐;存入收款人帐户
R{KIkv account receivable 应收帐款
9f%y)[ \ account receivable report 应收帐款报表
:tqm2t account statement 结单;帐单;会计财务报表
~TFYlV account title 帐户名称;会计科目
?&<o_/`-H5 accountant's report 会计师报告
I&fh Accountant's Report Rules 会计师报告规则
/j69NEl accounting and auditing procedure 会计与审计程序;会计与核数程序
ME@6.* Accounting Arrangements 《会计安排》
$gl<{{ accounting basis 会计基础
D<3V#Opw accounting by Official Receiver 破产管理署署长呈交的帐目
~& WN)r'4y Accounting Circular 《会计通告》
*:tjxC accounting class 会计类别
ssyd8LC# accounting date 记帐日期;会计结算日期
M$4=q((0 accounting for money 款项核算
/`O]etr`d Accounting Officer 会计主任
TFYT vUn accounting period 会计报告期;会计期
}wOpPN[4 accounting policy 会计政策;会计方针
%::deV7 accounting practice 会计惯例
d:<H?~ accounting principle 会计准则
eBC%2TF accounting record 会计记录
#W%)$kc accounting report 会计报告
vG<pc_ak Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<k\H`P Accounting Society of China 中国会计学会
oS#'u1k accounting statement 会计报表
=GKS;d#/ accounting system 会计制度;会计系统
~@4ZV accounting transaction 会计事项;帐务交易
euj8p:+X accounting treatment 会计处理
}\u% )uZ accounting year 会计年度
8hK P accretion 增值;添加
$ ~,}yh; accrual 应计项目;应累算数目
S2
"=B&,} accrual basis 应计制;权责发生制
=0PRAc accrual basis accounting 应计制会计;权责发生制会计
bKuj
po6 accrue 应累算;应计
"7yNKO;W accrued benefit 应累算利益
M .)}e7 accrued charges 应计费用
h^A3 0f_x accrued cumulative preference share dividend 应累算的累积优先股股息
)jlP
cO- accrued expenses 应累算费用
_}e7L7B7g accrued interest payable 应付利息;应计未付利息
0Ws;|Yg accrued interest receivable 应收利息;应计未收利息
```d:f accrued right 累算权益
7Y32p' accruing profit 应累算的利润
|/;U)M accumulated fiscal reserve 累积财政储备
v.Xoq accumulated profit 累积利润;滚存溢利
\6lh `U accumulated reserve 累积储备
^KkRF": accumulation of surplus income 累积收益盈余
-Aa]aDAz68 acquired assets 既得资产
l@N;sI<O- acquisition 收购;购置;取得
Il{^
j6 acquisition cost 购置成本
(S
k#x acquisition expenses 购置费用
pd4cg?K acquisition of 100% interest 收购全部股权
`l>93A acquisition of control 取得控制权
WHUT/:?f acquisition of fixed assets 购置固定资产
jow7t\wk acquisition of shell “买壳”
aqs%m ( acquisition price 收购价
>*dQqJI act of God 天灾
!TP6=ks acting partner 执事合伙人
?wd|G4.Vo active market 买卖活跃的市场;交投畅旺的市场;旺市
>[ ug
zJ active partner 积极参与的合伙人
P</s)"@ active trading 交投活跃
1$$37?FE actual circulation 实际流通
W.A1m4l58R actual cost 实际成本
iOT)0@f' actual expenditure 实际开支;实际支出
V43nws"4 actual income 实际入息;实际收入;实际收益
mEoA#U actual market 现货市场
|9>*$Fe" actual price 现货价;实际价格
}A{_L6qx actual profit 实际利润
]7a;jNQu actual quotation 实盘;实际价位;实际报价
:GQUM 6 actual year basis 按实际年度计算
izCaB~{/ actuals 实货
XQ]`&w( actuarial investigation 精算调查
wms1IV%; actuarial principle 精算原则
<rNtY , actuarial report 精算师报告
n0_B(997* Actuarial Society of Hong Kong 香港精算学会
Hu[]h] actuarial valuation 精算师估值
[ S5bj]D actuary 精算师
z@zD . ad referendum agreement 暂定协议;有待覆核的协定
wL;]1&Qq ad valorem duty 从价税;按值征税
Bwjg#1 E ad valorem duty system 从价税制
MDk*j,5V ad valorem fee 从价费
Dy su{rL ad valorem tariff 从价关税
|K%}}g[<e; additional allowance 额外免税额
EYG"49
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2G?$X? additional assessable profit 补加应评税利润
Vu}806kB additional assessment 补加评税
tJ"az=? additional commitment 额外承担
XdpF&B&K7Q additional commitment vote 额外承担拨款
o,CBA ;{P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hp*<x4%*a" additional dependent parent allowance 供养父母额外免税额
rJu[N(2k additional provision 额外拨款
"Nbos.a]5 additional stamp duty 附加印花税
NS@{~;#R additional tax 补加税罚款;补加税款
sGSsUO:@j; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,'~#Ch adjudged bankrupt 被裁定破产
8Jr1_a adjudicated bankrupt 裁定破产人
UR}kB&t adjudication fee 裁定费;评定印花税额手续费;评估契据费
K"L_`.&Q adjudication of bankruptcy 裁定破产;宣告破产
[[w2p adjudication of insolvency 裁定无力偿还债务
G]4OFz+ adjusted actual 经调整的实数;调整后的实数
i3\~Qj;1 adjusted current assets 经调整的流动资产;调整后的流动资产
u)v$JpNE adjusted figure 经调整的数字;调整后的数额
7,*%[#-HE adjusted liabilities 经调整的负债;调整后的负债
B| tzF0;c adjusted loss 经调整的亏损;调整后的亏损
p#bhz5&/ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
-ui<E?v adjusted profit 经调整的利润;调整后的利润
Nsn~@.UuSW adjusted surplus 经调整的盈余额;调整后的盈余额
Z'Q*L?E8M adjusted value 经调整的价值;调整后的价值
vIVr@1S adjustment 调整;修订;理算〔保险〕
'<7S^^ax adjustment centre 调剂中心
H-(q#?: adjustment lag 调整过程的时间差距;调整时差
]*3:DU adjustment mechanism 调整机制
+dw!:P& adjustment of loss 亏损调整
d8E,o7$m adjustment process 调整过程;调整程序
dAL3. % adjustment range 调整幅度
pj!:[d administered exchange rate 受管制汇率
H8f]} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hL!QLiF: administration expenses 行政费用
!,Nwts>m administration fee 手续费;行政费
h0Ee?= administration in bankruptcy 破产管理
@A{m5h administration order 遗产管理令
OQScW2a& administrator 管理人;遗产管理人
rA1qSG~c administrator of the estate 遗产管理人
.'1SZe7O admission of debt 债项承认书
', {7%G9 admission of proof 接纳债权证明
xx }GOY.J advance 放贷款项;垫付款项;预支款项;预付款项
M4KWN' advance account 暂支帐目;预付款帐户
v$Uhm</|19 advance compensation 预付补偿金
02\JzBU advance from shareholder 股东垫款
__I/F6{ 9V advance pending reimbursement 预支以待日后付还
3F+Jdr' advanced economy 先进经济体系
3~Qd)j"< advancement 预付;预付财产
>$H|:{D advances warrant 垫款令
=P`~t<ajB advancing 贷出
88lxHoPV adverse balance 逆差
"NzD1k6.L adverse exchange 逆汇
}$kQs!# advertisement addressed to shareholders 在报章刊登的致股东通告
+}@8p[`) advice for collection 托收通知书
iev>9j advice of drawing 提款通知书;汇票通知书
bk<FL6z
z advice of payment 付款通知
ys'T~Cs Advisory Committee [Securities and Futures Commission]
E4i0i!<z 谘询委员会〔证券及期货事务监察委员会〕
3s*(uS( Advisory Committee on Diversification 经济多元化谘询委员会
.Cz %:%9 affidavit 誓章;遗产申报誓章
;o-yQmdh affidavit of no receipt 述明无收款的誓章
z0bJ?~w, affiliate 联号;联营公司;附属公司
%gd(wzco affiliated company 附属公司;联号;联营公司
VDGCWg6z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L]d-33.c!H affordability 负担能力
7N=-Y>$X African Development Bank [AfDB] 非洲开发银行
@|\R}k%( after-acquired property 事后取得的财产
Hkd^-=]]no after-hours dealing 市后交易
RJ4.
kt after-tax profit 税后盈利;税后利润;税后溢利
+jP~s agency agreement 代理协议
tPfFqqT agency expenses 代理机构的开支
JC#>Td agency fee 代理费
r0]4=6U Agency Law 《代理法》
$uDqqG(^ agent 代理人;承销人
<F=9*.@D agent of company 公司代理人
%rkk>m agent's fee 代理人费;经纪费
+q<B.XxkA aggregate 总计;总数;总体数字
)|bC^{kH!l aggregate amount 总款额;总额
kA wNly aggregate assets and liabilities 总体资产与负债
:dI\z]Y( aggregate at constant price 按固定价格计算的总体数字
>~nF= aggregate demand 总需求
%9v@0}5V aggregate gross position 总持仓量
qMYe{{r aggregate limit 总限额
Q{g;J`Z)p aggregate of salaries tax 合计薪俸税
O) atNE aggregate performance 总体表现;总体业绩
.TJEUK aggregate supply 总体供应
t.Nb?/ aggregate surplus 总盈余
?sz)J3 aggregate total 整体总额
`D$Jv N aggregate value 总值;合计价值
%@"!8Y(j aggregated basis 合计基准
!h[VUg_8 aggregated net chargeable income 合计应课税入息实额
tWeFEVg aggregation 合并计算;合计;总和
KhbYr$ aggregation of incomes of husband and wife 夫妇入息合并计算
{'En\e aggregation of property 财产的总和
e4>"92hX agio 差价;贴水
\55VqGyxu9 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》
@%ip7Y]e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cTTW06^ 《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》
4QOEw-~w&s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~@ jY[_ 《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》
wIB`%V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d?AlI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
eB>s=}| agreement for a settlement 授产协议
sZ,Y60s8a agreement for assignment 转让协议
%WTEv?I{Ga agreement for sale 售卖协议;买卖协议
8lF\v /vN agreement for sale and purchase 买卖协议
(Rt7%{* agreement for the payment of interest 支付利息协议
EtbnE*S agreement for the repayment of money 还款协议
t\P<X^d% agreement of reinsurance 再保险协议
X$%4$ Agricultural Bank of China 中国农业银行
RlT3Iz; air passenger departure tax 飞机乘客离境税
bV8g|l-4( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g V5zSudW airport tax 机场税
)^||\G alcohol duty 酒精税
yz8mP3"c:o alienation 让与;让渡;转让
y[B>~m8$ alimony 生活费;赡养费
Twn4lG4~ All Ordinaries Index [AOI] 所有普通股指数
/~*_x=p: all risks 全险;综合险
3(TsgP>` All Sales Record for Stock Market 《股票市场成交报告》
2(5ebe[ Allied Capital Resources Limited 新联财务有限公司
rc&%m all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JSh.]j<bJL allocation letter 拨款信件
kmzH'wktt allocation of fund 分配款项;预留款项
z[`@}}Q allocation of profit 利润分配;溢利分配
v8AS=sY4r allocation warrant 拨款令
8-<:i allotment 分配;配股
4_Dp+^JF allotment notice 股份配售通知;配股通知
SBA?^T allotment of shares 股份分配
@(r/dZc allowable 可获宽免;免税的
U9b?i$ allowable business loss 可扣除的营业亏损
p<=$&* allowable expenses 可扣税的支出
lHgs;>U$ allowance 免税额;津贴;备抵;准备金
&0f5:M{P allowance for debts 债项的免税额
;M"9$M' allowance for depreciation by wear and tear 耗损折旧免税额
n ; {76Q allowance for funeral expenses 殡殓费的免税额
:
]C~gc allowance for inflation 为通货膨胀而预留的款项;通胀准备金
(#+^&1 allowance for repairs and outgoings 修葺及支出方面的免税额
TB0
5?F allowance to debtor 给债务人的津贴
(5]}5W* alteration of capital 资本更改
vWAL^?HUP alternate trustee 候补受托人
)GHq/:1W amalgamation 合并
pK0"%eA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ZP{*.]Qu ambit of charges 征税范围;收费范围
8OgLn?"P amended valuation 经修订的估值
5\z`-) American Commodities Exchange 美国商品交易所
|i++0BU American Express Bank Limited 美国运通银行
a+n0|CvF American Stock Exchange 美国证券交易所
-'6Dg amortization 摊销
eJg8,7WC amount due from banks 存放银行同业的款项
82l~G;.n3 amount due from banks abroad 存放海外银行同业的款项
O%bEB g amount due from holding companies 控股公司欠款
d3xmtG {i amount due from local banks 存放本港银行同业的款项
#\=F O> amount due to banks 银行同业的存款
%7|9sQ: amount due to banks abroad 海外银行同业的存款
50X([hIr amount due to holding companies 控股公司存款
\-g)T}g,I amount due to local banks 本港银行同业的存款
z<Nfm amount due to outport banks 外埠银行同业的存款
A}l3cP;
`# amount for note issue 发行纸币的款额
kGl~GOB
a amount of bond 担保契据的款额
/'/Xvm3 amount of consideration 代价款额
PUUwv_ amount of contribution 供款数额
\kZ? amount of indebtedness 负债款额
nR*ryv amount of principal of the loan 贷款本金额
%KLpig amount of rates chargeable 应征差饷数额
w(L4A0K[ amount of share capital 股本额
qi^7 amount of sums assured 承保款额
;=MU';o amount of variation 变动幅度
J\b^) amount of vote 拨款数额
nlc
"c5;jh amount payable 应付款额
vw9@v` k amount receivable 应收款额
iUN Ib Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F'21jy& analysis 分析
NPp;78O0[ ancillary risk 附属风险
JJN.ugT}1 annual account 周年帐目;周年帐目报表;年度决算;年结
;>Ib^ov annual accounting date 年结日期
tVN annual allowance 每年免税额;年积金;年度津贴;年津
]Gsv0Xk1 annual balance 年度余额
,
K~}\CR annual disposable income 每年可动用收入
1n;0?MIZ annual estimates 周年预算
C&(N
I annual fee 年费
=%TWX[w annual general meeting 周年大会
FOE4>zE annual growth rate 年增率;每年增长率
&OH={Au annual long-term supplement 长期个案每年补助金
I=`U7Bis" annual pensionable emolument 可供计算退休金的年薪
e w$B)W annual report 年报
_uy44;zq Annual Report on the Consumer Price Index 《消费物价指数年报》
3[Qxd{8r annual return 周年报表;周年申报表;每年报税表格
yPb" V Annual Return Rules 《周年报表规则》
GjvOM y annual review of consumer prices 每年消费物价回顾
#Lh;CSS annual roll-forward basis 逐年延展方式
L 0TFo_ annual salary 年薪
<Zmg# annual statement 年度报表;年度决算表
'-Vt|O_Q 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
x??+~$}\*- annuitant 年金受益人
Rl?_^dPx annuity 年金
tEvut=k' annuity contract 年金合约
vN;N/mL annuity on human life 人寿年金
86=}ZGWd antecedent debt 先前的债项
,is3&9 ante-dated cheque 倒填日期支票
TrEu'yxy8* anticipated expenditure 预期开支
}C"%p8=HM anticipated net profit 预期纯利
{k
TEHe anticipated revenue 预期收入
{EB;h\C anti-inflation measure 反通货膨胀措施
?]_$Dcmx anti-inflationary stance 反通货膨胀立场
"jKY1*? apparent deficit 表面赤字
t%/&c::(6 apparent financial solvency 表面偿债能力
|4;Fd9q^m apparent partner 表面合伙人
IL#"~D? application for personal assessment 个人入息课税申请书
}HYbS8 ' application of fund 资金应用
3Ei#q+7 application to release as liquidator and to destruct the books of accounts and documents
P64PPbP 申请免除清盘人职务及毁灭帐簿与文件
pP&7rRhw appointed actuary 委任精算师
J?"B%B5c appointed auditor 委任核数师;委任审计师
K7_UP&`=J appointed trustee 委任的受托人
P^~yzI appointer 委任人
%}SrL* apportioned pro rata 按比例分摊
S6Q apportionment 分配;分摊
vxBgGl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6,8h]?u. apportionment formula 分摊方程式
_$E6P^AQ apportionment of estate duty 遗产税的分摊
|.: q appraisal 估价;评估
r,73C/*&/ appreciable growth 可观增长
'x#~'v* appreciable impact 显着影响
i+ ?^8# appreciable increase 可观增长
nV|EQs4( appreciation 增值;升值
oq
Xg appreciation against other currencies 相对其他货币升值
{BN#h[#B{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S6DKREO appreciation tax 增值税
TQF| a\M' appropriation 拨款;拨用;拨付
UERLtSQ appropriation account 拨款帐目
~w+c8c8pW Appropriation Bill 拨款法案
ZPLm]I\] appropriation-in-aid system 补助拨款办法
y%cP1y) approved assets 核准资产
g
wRZ%.Cn approved basket stock 认可一篮子证券
,]F,Uu_H7 approved budget 核准预算
R B approved charitable donation 认可慈善捐款
i>`%TW:g approved charitable institution 认可慈善机构
^}=,g approved currency 核准货币;认可货币
,?%Zc$\LW approved estimates 核准预算
>1Ibc=}g approved estimates of expenditure 核准开支预算
N#_H6TfMG approved overseas insurer 核准海外保险人
j_?FmX
_ approved overseas trust company 核准海外信托公司
eu-*?]&Di approved pooled investment fund 核准汇集投资基金
%YscBG approved provident fund scheme 认可公积金计划
97*p+T<yp approved provision 核准拨款
A |4[vz9>H approved redeemable share 核准可赎回股份
-uG+BraI approved regional stock 认可地区性证券
$qnZl'O> approved retirement scheme 认可退休金计划
O,f?YJ9S approved subordinated loan 核准附属贷款
j</: WRA`] arbitrage 套戥;套汇;套利
N=}A Z{$ arbitrageur 套戥者;套汇者
zwjgE6 arbitrary amount 临时款项
aB&&YlR=n< arrangement 措施;安排;协定
UB@+ck arrears 欠款
+I|vzz`ZVr arrears of pay 欠付薪酬
R__OP`! arrears of revenue 逾期未收税款;逾期未收的帐项
Ow,w$0(D articles of association 组织章程;组织细则;组织章程细则
ea
'D td Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
}&J q}j ascertainment of profit 确定利润
'zTLl8P "Asia Clear" “亚洲结算系统”
dUZ
,m9u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<\^8fn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VY4yS*y Asian Development Fund [ADF] 亚洲发展基金
`Ggbi4), Asian dollar bond 亚洲美元债券
sUQ@7sTj Asian dollar market 亚洲美元市场
hHnYtq Asian dollar rate 亚洲美元利率
!pX>!&sb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'\iCP1>+S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"+G8d'%YV asked price 沽盘;喊价;索价;卖方报价
!Wnb|=j assessable income 应评税入息
G_,jgg7 assessable loss 应评税亏损
-FaJ^CN~ assessable profit 应评税利润
}K|oicpUg assessable value 应评税值
p<"m[Dt] assessed profit 估定利润
XW]tnrs assessed value 经评估价值
%*}(}~ assessment 评税;评定;估价;评税单
Ad_hKO assessment number 评税编号;估价编号
zK@@p+n_#. assessment of additional tax 补加税评税
yY q,*<G assessment of performance 业绩评估;实绩评价
U>N1Od4vTO Assessor 评税主任
VMWf>ZU asset price bubbles 资产价格泡沫
2J BR)P asset-backed securities 具资产保证的证券
vr=#3> assets accretion 资产增值
X'iWJ8 assets and liabilities 资产与负债
.?$gpM?i assets betterment statement 资产递增表;资产改进表
0L52#;?Si" assets lending 实物放款;有抵押贷款
C?eH]hkZ3 assets of the company passing on the death 死者去世时转移的公司资产
/j.9$H'y assets pledged as security for liabilities 用作负债抵押的资产
+6+i!Sip assets portfolio 资产投资组合
oOFVb5qoFU assets price 资产价格
I; rGD^ assets quality 资产质素
WH^%:4 assets realization 资产变现
TM%%O :3 assets refinancing arrangement 资产再集资安排
}N52$L0[ assets securitization 资产证券化
RZTiw^ assets situated outside Hong Kong 在香港以外地方的资产
;aVZ"~a+\ assets stripping 削减资产;拆卖资产
)8ZH-|N`!E assets value 资产值
dSHDWu& assignee 承让人
TB31-
() assignment 转让;转让书;转让契
ZbKg~jdF assignment of interest 权益转让
$[ *w"iQ assignment of letters patent and trade mark 专利证书及商标转让
;!Fn1|) assignment of property 物业转让;物业转让书
G' 1'/ assignment right 转让权
^S; -fYW2 assignor 转让人
R=\IEqqsi associate 有联系的人;有关连人士;相联者;合伙人;联系人
6ik$B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j1<Yg,_.p associate member 附属会员
&UFZS94@r associated body corporate 相联法人团体
g<qaXv associated company 相联公司;联属公司
{oL>1h,%3? associated corporation 相联法团
1|:KQl2q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q/Rqa5LI: 公认会计师公会〔英国〕
rPm x Association of Futures Exchange Brokers 香港期货经纪协会
?e?!3Bx;EM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m]&SN z= association of underwriters 承保人组织
|N] XJ)? assumption of control 接管
/$%%s=@IL assurance 担保;保险;转易;转易书
yf,z$CR assurance of interest 权益的转易
-nwypu at 19XX price 按一九XX年价格计算
Vjpy~iP4B at a discount 按赔价计算;按贴水价格计算;打折扣
N$tGQ@
at a premium 按溢价计算;按升水价格计算
NxILRKwO at call 通知付款;按通知
~.|_ RdN at constant market price 按固定市价计算
RM/ 0A| at constant price 按固定价格计算
0*v2y*2V at cost 按成本计算
$:^td/p J at current market price 按当时市价计算;按现时市价计算
,]D,P at current price 按当时价格计算;按现时价格计算
6S{l'!s' at factor cost 按要素成本计算;按生产要素成本计算
ugBCBr at money-of-the-day price 按付款当日价格计算
HVAYPerH at or better 按指定或较佳价位〔买卖指令〕
(h
`V+ at par 按面值计算;平价
;F Eqe49 at sight 见票即付
K)P%;X at the close 按收市盘
t#yuOUg at the opening 按开市盘
h@BY]80 attestation 见证;见证条款
Xwtqi@zlE at-the-money option 平价期权
v` r:=K attorney 受权人;受托代表人
FGkVqZ Y2? attornment 新拥有人承认书
e#q}F>/L attributable profit 可归属利润
*K;~!P attributable share value 可归属股份价值
J~- 4C) Auckland Stock Exchange 奥克兰证券交易所
"Yy n/ auction 拍卖
eV~goj auctioneer 拍卖商
DaVa} audit 审计;核数
F:ELPs4" Audit Commission 审计署
T]$U"" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zW nR6*\ 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〕
b`_Q8 J audit review 帐目审查
WEpoBP
CL Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)`}:8y? audited account 审计帐目;经审计的帐目
-K$)DvV^(E audited annual account 经审计的周年帐目
J=yTbSN\v audited balance sheet 经审计的资产负债表
Xm&L
BX auditor 核数师;核数主任;审计师
tnIX:6 auditor's certificate 核数师证明书;审计师证明书
|cY`x(?yP auditor's report 核数师报告;审计师报告
9!tW.pK5 Aussie bond 澳元债券
p4)Q&k! austerity budget 紧缩预算
?%kV?eu' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S[QrS7 Australia All Ordinaries Index 澳洲所有普通股票指数
)}ROLe Australian Dollar [AUD] 澳元
~{gqsuCCL Australian Options Market 澳大利亚期权市场
Wez5N Australian Securities Commission 澳洲证券事务监察委员会
=Runf
+} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Rva$IX^] Australian Stock Exchange 澳大利亚证券交易所
]R? 4{t4 Austrian Schilling [ATS] 奥地利先令
F5#YOck&, authentication 认证;鉴证
"h ^Z authority to purchase 委托购买证;委购书
$]8Q(/mbK authorization 认可;核准;授权;授权书
FgI3 authorization by direction 指示授权
?hM64jI| authorization by instruction 指令授权
3ANQaUC authorization by warrant 令状授权
1&$ nVQ authorization of unit trust 单位信托的认可
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authorized agent 指定代理人
;=UsAB] authorized capital 法定资本
u2[w# authorized clerk 出市员
l@:0e]8|o authorized dealer 认可交易商
.{KVMc authorized financial institution 认可财务机构
>OK^D+v"j authorized fund 认可基金
E~:x(5'%d authorized fund house 获授权的基金公司;认可基金公司
Q5_o/wk authorized institution 认可机构
'%`:+]! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-`t^7pr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
i 3SHg\~Z authorized insurer 获授权保险人;获认可承保人
>"<Wjr8W!$ authorized investment 特准投资项目
EZ`{Wnbq authorized person 获授权人
y)gKxRaCS authorized representative 获授权代表
r"R#@V\'1b authorized share capital 法定股本
n-OL0$Xu automated quotation system 自动报价系统
u~-8d;+?y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BF <ikilR 自动交易系统〔香港期货交易所有限公司〕
I!?}jo3 automatic adjustment mechanism 自动调整机制
<"|,"hA automatic adjustment system 自动调整系统
/FJu)H..U Automatic Clearing House 自动票据交换所
= 9]~yt automatic exchange rates accumulation system 自动化汇率累集系统
\'bzt"f$j Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-D$8 automatic teller machine [ATM] 自动柜员机
C2Tyoza autopay 自动转帐
>e"#'K0?\ available assets 可用资产
t<viX's available fiscal reserve 现存财政储备
baK$L;Xo: available profit 可用利润
^v`\x5"Vp Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Z)aUt
Srf average 平均;平均数;海损
7Rt9od<
)! average basic salary 平均基本薪金
^a1^\X.~ average consumer expenditure 平均消费开支;一般消费开支
Y.r+wc] average cost 平均成本
(ICd} average cost of land production 增辟土地平均成本
f`=-US average daily turnover 平均每日成交额
^]-6u:J! average daily wage rate 平均每日工资率
{,~3.5u average expenditure pattern 平均开支模式
igR";OQk average growth rate 平均增长率
;BIY^6,7e average net fixed assets 固定资产平均净值
j ?(&# average of relatives 相对价格平均数
#?9;uy<j.q average price 平均价格
`^Em&6!! average propensity to consume 平均消费倾向;一般消费倾向
7VF LJrt average propensity to save 平均储蓄倾向;一般储蓄倾向
hFl^\$Re average rate 平均率
MFAH%Z$ average revenue 平均收入;平均收益
)/?$3h; average stock 平均库存;平均存货
kq,ucU%>p average yearly rent 平均年租
r?
E)obE avoidance of double taxation 避免双重课税
}@+:\ avoidance of tax 避税