A:
vk
X+{n A share A股;甲类股份
uKXD(lzX abatement of tax 减税;减扣免税额
::#[lw ABN AMRO Bank N.V. 荷兰银行
9$e$L~I#u above-the-line expenditure 线上项目支出;经常预算支出
.;Gx.}ITG6 above-the-line receipt 线上项目收入;经常预算收入
7=u
Gf$/ ABSA Asia Limited 南非联合亚洲有限公司
0asP,)i absolute change 绝对数值变更
{D..(f1*u absolute expenditure 实际开支
Ri_2@U- absolute guideline figure 绝对准则数字
z#PaQp5F absolute interest 绝对权益
ru 9@|FgAE absolute order of discharge 绝对破产解除令
NQ[X=a8N absolute profit margin 绝对利润幅度
ty#6% absolute value 实值;绝对值
P*7G? absolutely vested interest 绝对既得权益
YZ8[h`z absorbed cost 已吸收成本;已分摊成本
>K4Nn(~ys absorption 吸收;分摊;合并
BgUp~zdo absorption rate 吸收率;摊配率;分摊率
z_R^C%0k ACB Finance Limited 亚洲商业财务有限公司
(tVT&eO acceptable form of reciprocity 合理的互惠条件
[:gg3Qzx acceptable rate 适当利率;适当汇率
*P7/ry^<F acceptance agreement 承兑协议
_4L6 acceptance for honour 参加承兑
/Mw;oP{&b acceptor 承兑人;接受人;受票人
)fIG4#%\ acceptor for honour 参加承兑人
r"{jrBK$ accident insurance 意外保险
8UgogNR\ Accident Insurance Association of Hong Kong 香港意外保险公会
ys`oHSf accident insurance scheme 意外保险计划
3T0-RP* accident year basis 意外年度基准
f R@Cg
sw accommodation 通融;贷款
ilJ`_QN accommodation bill 通融票据;空头票据
g~.#.S ds accommodation party 汇票代发人
*<67h*|) account balance 帐户余额;帐户结余
r5nHYV&7 account book 帐簿
V,Nu!$)J account collected in advance 预收款项
wL,
-" account current book 往来帐簿
<7rj,O1= account of after-acquired property 事后取得的财产报告
=$gBWS account of defaulter 拖欠帐目
Y7p@NG&1q account payable 应付帐款
: Bo account payee only [A/C payee only] 只可转帐;存入收款人帐户
xxl|j$m account receivable 应收帐款
~MH^R1=] account receivable report 应收帐款报表
L8h!%56s account statement 结单;帐单;会计财务报表
)~R[aXkvY account title 帐户名称;会计科目
'fb\t, accountant's report 会计师报告
yn]Sc<uK Accountant's Report Rules 会计师报告规则
]jVE accounting and auditing procedure 会计与审计程序;会计与核数程序
xl,%
Z~[ Accounting Arrangements 《会计安排》
|X A0F\ accounting basis 会计基础
oNPvks dC; accounting by Official Receiver 破产管理署署长呈交的帐目
P)f8lU^z Accounting Circular 《会计通告》
g&F$hm accounting class 会计类别
Y
?n4#J< accounting date 记帐日期;会计结算日期
d
([~o accounting for money 款项核算
yc3/5]E& Accounting Officer 会计主任
&}P#<"Fo8Q accounting period 会计报告期;会计期
vw3[(_MV3_ accounting policy 会计政策;会计方针
[fT$# '6 accounting practice 会计惯例
uyk;]EYjHZ accounting principle 会计准则
y3 N[F accounting record 会计记录
E8#aE\'t accounting report 会计报告
xcmg3:s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s6!&4=ZA Accounting Society of China 中国会计学会
z{w %pUn} accounting statement 会计报表
G]k[A=dg accounting system 会计制度;会计系统
@SxZ>|r-|v accounting transaction 会计事项;帐务交易
uQdy accounting treatment 会计处理
=gJ{75tV3 accounting year 会计年度
D>W&#A8&y accretion 增值;添加
fUWrR1 accrual 应计项目;应累算数目
o jxK8_kl accrual basis 应计制;权责发生制
]nRf%Vi8g accrual basis accounting 应计制会计;权责发生制会计
>%92,hg accrue 应累算;应计
+
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XtZd%
#2}, accrued charges 应计费用
`~=z0I accrued cumulative preference share dividend 应累算的累积优先股股息
zo"L9&Hzo accrued expenses 应累算费用
srN7 accrued interest payable 应付利息;应计未付利息
;-py h( accrued interest receivable 应收利息;应计未收利息
Nb ~J'" accrued right 累算权益
;DnUeE8 accruing profit 应累算的利润
q\i&ERr accumulated fiscal reserve 累积财政储备
1DAU*^- accumulated profit 累积利润;滚存溢利
g7hI9(8+ accumulated reserve 累积储备
d{NMG)`x\ accumulation of surplus income 累积收益盈余
S
WTZ6(!oW acquired assets 既得资产
&XcPHZy' acquisition 收购;购置;取得
z)^.ai,: 0 acquisition cost 购置成本
e4Ibj/ acquisition expenses 购置费用
Pm2LB<qS acquisition of 100% interest 收购全部股权
l\AdL$$Mb acquisition of control 取得控制权
*?1\S^7R acquisition of fixed assets 购置固定资产
Tb2#y]27 acquisition of shell “买壳”
psIo[.$rTk acquisition price 收购价
j96}E/gF act of God 天灾
IZ>l acting partner 执事合伙人
}qp)VF active market 买卖活跃的市场;交投畅旺的市场;旺市
Gchs$^1`t active partner 积极参与的合伙人
;Krs*3
s active trading 交投活跃
&W<9#RPK' actual circulation 实际流通
"DvZCf[} actual cost 实际成本
Lks+FW actual expenditure 实际开支;实际支出
v07A3oj actual income 实际入息;实际收入;实际收益
pl@K"PRE actual market 现货市场
G?,3Zn0 actual price 现货价;实际价格
%Ul,9qG+ actual profit 实际利润
.J @mpJdY actual quotation 实盘;实际价位;实际报价
~ PyS;L} actual year basis 按实际年度计算
#U%HGTE0 actuals 实货
.kuNn-$ actuarial investigation 精算调查
zJ}abo6rVw actuarial principle 精算原则
k.54lNl actuarial report 精算师报告
nPI$<yW7F Actuarial Society of Hong Kong 香港精算学会
N3#^Ifn[ actuarial valuation 精算师估值
3D@3jyo: actuary 精算师
5p~5-_JX ad referendum agreement 暂定协议;有待覆核的协定
p JF
9Z ad valorem duty 从价税;按值征税
_>`9]6\& ad valorem duty system 从价税制
@,,G]4zZ! ad valorem fee 从价费
9@"pR;X@ ad valorem tariff 从价关税
;Q vQ fV4 additional allowance 额外免税额
T'lycc4~a additional amount for unexpired risk 未过期风险的额外款额
SOsz=bVx additional assessable profit 补加应评税利润
(m!kg additional assessment 补加评税
I*>q7Hsu additional commitment 额外承担
q~aj"GD additional commitment vote 额外承担拨款
l}(HE+? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
; (}~m&p additional dependent parent allowance 供养父母额外免税额
;!
?l8R additional provision 额外拨款
85dC6wI4K additional stamp duty 附加印花税
J"E _i] additional tax 补加税罚款;补加税款
^.@%n1I"5y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
MRo_An+ adjudged bankrupt 被裁定破产
~cO iv adjudicated bankrupt 裁定破产人
vdUKIP
=|_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
`IBNBJy adjudication of bankruptcy 裁定破产;宣告破产
5cA:;{z];g adjudication of insolvency 裁定无力偿还债务
`q^qe> ' adjusted actual 经调整的实数;调整后的实数
k_u!E3{~ adjusted current assets 经调整的流动资产;调整后的流动资产
7uw-1F5x7 adjusted figure 经调整的数字;调整后的数额
)n9,?F#l adjusted liabilities 经调整的负债;调整后的负债
KfVsnL_ adjusted loss 经调整的亏损;调整后的亏损
(
6zu*H) adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
kFkI[WKyZ adjusted profit 经调整的利润;调整后的利润
havmhS)O adjusted surplus 经调整的盈余额;调整后的盈余额
G{X7;j e adjusted value 经调整的价值;调整后的价值
SnUR?k1 adjustment 调整;修订;理算〔保险〕
eF7I5k4 adjustment centre 调剂中心
mc2uI-W adjustment lag 调整过程的时间差距;调整时差
wS,fj gX adjustment mechanism 调整机制
]57Ef'N adjustment of loss 亏损调整
~$^>Vo adjustment process 调整过程;调整程序
KCZ<#ca^ adjustment range 调整幅度
zXlerQWUv administered exchange rate 受管制汇率
q4!\^HwQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Mby4(M+&n administration expenses 行政费用
uR2|> m administration fee 手续费;行政费
x.pg3mVd> administration in bankruptcy 破产管理
J1gnR administration order 遗产管理令
$A,YQH+ administrator 管理人;遗产管理人
WZ!zUUp}V administrator of the estate 遗产管理人
rzie_)a Y% admission of debt 债项承认书
2)$-L'YS admission of proof 接纳债权证明
`wj' advance 放贷款项;垫付款项;预支款项;预付款项
R64f0NK. advance account 暂支帐目;预付款帐户
6)i>qz). advance compensation 预付补偿金
s}UJv\* advance from shareholder 股东垫款
LTA0WgzR) advance pending reimbursement 预支以待日后付还
u~FVI advanced economy 先进经济体系
Oop6o$k advancement 预付;预付财产
wmR~e advances warrant 垫款令
%{V7|Azt advancing 贷出
Fo;J3<U) adverse balance 逆差
yoe@]c= adverse exchange 逆汇
RSB+Saf.8 advertisement addressed to shareholders 在报章刊登的致股东通告
GJS( advice for collection 托收通知书
hCgk78O? advice of drawing 提款通知书;汇票通知书
H*N{4zBB advice of payment 付款通知
iC! 6g|]X Advisory Committee [Securities and Futures Commission]
Y%TY%"< 谘询委员会〔证券及期货事务监察委员会〕
@aFk|.6 Advisory Committee on Diversification 经济多元化谘询委员会
WO!OaC?+B, affidavit 誓章;遗产申报誓章
rk;]7Wu affidavit of no receipt 述明无收款的誓章
.X.6<@$ affiliate 联号;联营公司;附属公司
rqBoUS4 affiliated company 附属公司;联号;联营公司
q6sb;?I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A{)pzV25 affordability 负担能力
hRB?NM African Development Bank [AfDB] 非洲开发银行
T?Z&\g0yp after-acquired property 事后取得的财产
()t~XQ after-hours dealing 市后交易
9 2D~trn after-tax profit 税后盈利;税后利润;税后溢利
L|s\IM1g agency agreement 代理协议
e87a9ZPm agency expenses 代理机构的开支
?+Vi
!eS agency fee 代理费
H13\8Te{ Agency Law 《代理法》
]D,_<Kk agent 代理人;承销人
u+6D| agent of company 公司代理人
KC:6^h'. agent's fee 代理人费;经纪费
tfm3IX aggregate 总计;总数;总体数字
2g_mQT aggregate amount 总款额;总额
y#`;[! aggregate assets and liabilities 总体资产与负债
aEa+?6;D aggregate at constant price 按固定价格计算的总体数字
{LA?v& b' aggregate demand 总需求
a!u5}[{ aggregate gross position 总持仓量
R@ Gll60 aggregate limit 总限额
H!"TS-s` aggregate of salaries tax 合计薪俸税
g$Vr9MH aggregate performance 总体表现;总体业绩
g;[t1~oF aggregate supply 总体供应
ofz?L#:2 aggregate surplus 总盈余
'+iLW~ aggregate total 整体总额
(IjM aggregate value 总值;合计价值
km^ZF<. @ aggregated basis 合计基准
~@@$-,}X aggregated net chargeable income 合计应课税入息实额
@6R6.i5d aggregation 合并计算;合计;总和
^PJN$BJx aggregation of incomes of husband and wife 夫妇入息合并计算
<|G!Qn?2- aggregation of property 财产的总和
7cB{Iq0+ agio 差价;贴水
EvY^]M_U Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
`@,Vbn^_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{<}Hut:a 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\WdSj Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x\:KfYr4Y; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
v,~fG>Y} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+`mI\+y, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2Ir*}s2{ agreement for a settlement 授产协议
e$Yvy>I'tS agreement for assignment 转让协议
G^VOA4 agreement for sale 售卖协议;买卖协议
Sj/v: agreement for sale and purchase 买卖协议
F9las#\J agreement for the payment of interest 支付利息协议
s?9Y3]&+&M agreement for the repayment of money 还款协议
#k>A, agreement of reinsurance 再保险协议
L>7@!/9L Agricultural Bank of China 中国农业银行
qJonzFp7 air passenger departure tax 飞机乘客离境税
\x4:i\Fx@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NN+;I^NqW& airport tax 机场税
}[@Q**j( alcohol duty 酒精税
W
9}xfy09 alienation 让与;让渡;转让
cud9oJ-=; alimony 生活费;赡养费
nsV= All Ordinaries Index [AOI] 所有普通股指数
>/}p{Tj all risks 全险;综合险
:.a184ax All Sales Record for Stock Market 《股票市场成交报告》
%WmTG }L) Allied Capital Resources Limited 新联财务有限公司
'q}f3u > all-items index [Consumer Price Index] 总指数〔消费物价指数〕
vE#8&Zq allocation letter 拨款信件
?X\.O-=4X allocation of fund 分配款项;预留款项
BjTgZ98J allocation of profit 利润分配;溢利分配
8~RJnwF^ allocation warrant 拨款令
y
|
I9"R allotment 分配;配股
B#5[PX allotment notice 股份配售通知;配股通知
FK-q-PKO#. allotment of shares 股份分配
/yY} .S allowable 可获宽免;免税的
+NvpYz allowable business loss 可扣除的营业亏损
jr#*;go allowable expenses 可扣税的支出
E&@#*~ allowance 免税额;津贴;备抵;准备金
5~2_wWjX allowance for debts 债项的免税额
g$hEVT allowance for depreciation by wear and tear 耗损折旧免税额
b<"jmB{ allowance for funeral expenses 殡殓费的免税额
yFd942 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
vLq%k+D# allowance for repairs and outgoings 修葺及支出方面的免税额
SlT>S1`rnG allowance to debtor 给债务人的津贴
Wy-y-wi:p alteration of capital 资本更改
;<b7kepR alternate trustee 候补受托人
C#)T$wl[E amalgamation 合并
~MYE8xrId ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o"A)t= ambit of charges 征税范围;收费范围
Q^05n$ tI amended valuation 经修订的估值
LH`2Y,E American Commodities Exchange 美国商品交易所
nf&5oE^ American Express Bank Limited 美国运通银行
$o$WFV+h American Stock Exchange 美国证券交易所
w2('75$J amortization 摊销
UH\{:@GjNO amount due from banks 存放银行同业的款项
4"!kCUB amount due from banks abroad 存放海外银行同业的款项
B J IN amount due from holding companies 控股公司欠款
7#9%,6Yi amount due from local banks 存放本港银行同业的款项
EymSrZw amount due to banks 银行同业的存款
#O8=M(- V amount due to banks abroad 海外银行同业的存款
[>3dhj[; amount due to holding companies 控股公司存款
vW? /: amount due to local banks 本港银行同业的存款
@B(E&
amount due to outport banks 外埠银行同业的存款
L?&&4%% amount for note issue 发行纸币的款额
L=C#E0{i amount of bond 担保契据的款额
9v3n4=gc amount of consideration 代价款额
t6\--lk_ amount of contribution 供款数额
tuuwoiQ*` amount of indebtedness 负债款额
Gui[/iY,F amount of principal of the loan 贷款本金额
uf (_<~ amount of rates chargeable 应征差饷数额
Lz:FR* amount of share capital 股本额
%4YSuZg amount of sums assured 承保款额
EQ :>]O amount of variation 变动幅度
-XwS?*O amount of vote 拨款数额
xpwy%uo amount payable 应付款额
E m +&I amount receivable 应收款额
&_hEM~{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+`ov1h analysis 分析
SK 5]7C2 ancillary risk 附属风险
|m@>AbR5dk annual account 周年帐目;周年帐目报表;年度决算;年结
+StsSZ annual accounting date 年结日期
8?: 2< annual allowance 每年免税额;年积金;年度津贴;年津
+|5 O b annual balance 年度余额
D+~*nc ~
g annual disposable income 每年可动用收入
e5 zi "~ annual estimates 周年预算
V*Xr}FE annual fee 年费
)"6"g9A annual general meeting 周年大会
v.u 5% annual growth rate 年增率;每年增长率
e+VE FWz annual long-term supplement 长期个案每年补助金
C>,> _ annual pensionable emolument 可供计算退休金的年薪
! R3P@,j annual report 年报
|Sua4~yL( Annual Report on the Consumer Price Index 《消费物价指数年报》
=#<bB)59 annual return 周年报表;周年申报表;每年报税表格
X{ 6a Annual Return Rules 《周年报表规则》
CY[3%7fv annual review of consumer prices 每年消费物价回顾
$4)L~g| annual roll-forward basis 逐年延展方式
({!H() annual salary 年薪
0]=Bqyg annual statement 年度报表;年度决算表
g)|vS>^~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"*W# z annuitant 年金受益人
aD_7^8> annuity 年金
zfg+gd)Z annuity contract 年金合约
8IBr#+0 annuity on human life 人寿年金
ib!TXWq antecedent debt 先前的债项
A:yql`&s ante-dated cheque 倒填日期支票
Qc PU{#6 anticipated expenditure 预期开支
NPM2qL9&J anticipated net profit 预期纯利
,\aLv
anticipated revenue 预期收入
SB .=x anti-inflation measure 反通货膨胀措施
}Ya! [tX anti-inflationary stance 反通货膨胀立场
Ld/6{w4ir apparent deficit 表面赤字
imAOYEH7} apparent financial solvency 表面偿债能力
&}pF6eIar apparent partner 表面合伙人
UK*v\TMv application for personal assessment 个人入息课税申请书
4*5 e0:O application of fund 资金应用
M_2>b:#A* application to release as liquidator and to destruct the books of accounts and documents
"Ehh9 m1& 申请免除清盘人职务及毁灭帐簿与文件
DBLM0*B appointed actuary 委任精算师
zpeCT3Q5O appointed auditor 委任核数师;委任审计师
_VmXs&4 appointed trustee 委任的受托人
bQwG"N appointer 委任人
k hD)x0'b apportioned pro rata 按比例分摊
w9O!L9 6 apportionment 分配;分摊
b0f6p>~q^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C8|# apportionment formula 分摊方程式
{~s\a2YH apportionment of estate duty 遗产税的分摊
I;eoy, appraisal 估价;评估
niW"o-} appreciable growth 可观增长
;$gV$KB:xA appreciable impact 显着影响
|_-w{2K appreciable increase 可观增长
)& Oxp&x appreciation 增值;升值
"Jg.)1Jw appreciation against other currencies 相对其他货币升值
H270)Cwn+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k*\)z\f appreciation tax 增值税
gFu,q`Vf* appropriation 拨款;拨用;拨付
J]{<Z?% appropriation account 拨款帐目
z,2*3Be6V Appropriation Bill 拨款法案
$ Y^0l appropriation-in-aid system 补助拨款办法
) jvI Nb approved assets 核准资产
re}PpXRC approved basket stock 认可一篮子证券
1,Mm+_)B approved budget 核准预算
&/)B d% approved charitable donation 认可慈善捐款
8"-=+w.CZ approved charitable institution 认可慈善机构
~/z%yg approved currency 核准货币;认可货币
~w|h;*Bj approved estimates 核准预算
'gg<)Bd approved estimates of expenditure 核准开支预算
yG7H>LF?8 approved overseas insurer 核准海外保险人
^~7Mv^A approved overseas trust company 核准海外信托公司
z9g6%RbwX approved pooled investment fund 核准汇集投资基金
fiD,HGx
i approved provident fund scheme 认可公积金计划
B$x@I\(M approved provision 核准拨款
S_OtY]gF approved redeemable share 核准可赎回股份
BT_XqO approved regional stock 认可地区性证券
cL;%2TMk approved retirement scheme 认可退休金计划
HX}B#T approved subordinated loan 核准附属贷款
3;> z %{ arbitrage 套戥;套汇;套利
]j6K3 arbitrageur 套戥者;套汇者
l}/&6hI+d arbitrary amount 临时款项
8TP~=qU arrangement 措施;安排;协定
H)"]I3 arrears 欠款
vD?D]8.F~Q arrears of pay 欠付薪酬
$e--"@[Y arrears of revenue 逾期未收税款;逾期未收的帐项
}Bsh!3D<. articles of association 组织章程;组织细则;组织章程细则
lBs-u h Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
ABkDOG2br ascertainment of profit 确定利润
x|dP-E41\ "Asia Clear" “亚洲结算系统”
Ldv,(ZV,< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o$+R Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-1v9 Asian Development Fund [ADF] 亚洲发展基金
r Dlu& Asian dollar bond 亚洲美元债券
Nq8 3 6HL Asian dollar market 亚洲美元市场
u~Po5W/i Asian dollar rate 亚洲美元利率
gW--[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a7F_{Mm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$;Iz7:#jN asked price 沽盘;喊价;索价;卖方报价
Jvsy
6R assessable income 应评税入息
xU0iz{9 assessable loss 应评税亏损
^"54Q^SH assessable profit 应评税利润
h$6'9rL&i assessable value 应评税值
r^<,f[yH assessed profit 估定利润
V&vG.HAT assessed value 经评估价值
V\{@c%xW assessment 评税;评定;估价;评税单
fR'!p: ~ assessment number 评税编号;估价编号
bn8maYUZ assessment of additional tax 补加税评税
|)Dm.)/0) assessment of performance 业绩评估;实绩评价
!t"/w6X1I Assessor 评税主任
"c]9Q% asset price bubbles 资产价格泡沫
{k-_+#W" asset-backed securities 具资产保证的证券
<#nU 06 fN assets accretion 资产增值
b$fmU"%&| assets and liabilities 资产与负债
/HhA2 (g% assets betterment statement 资产递增表;资产改进表
9lR6:}L7 assets lending 实物放款;有抵押贷款
ipp`9 9 assets of the company passing on the death 死者去世时转移的公司资产
8Q<Nl=g>' assets pledged as security for liabilities 用作负债抵押的资产
X1a~l|$h assets portfolio 资产投资组合
CrL9|78 assets price 资产价格
]BbV\# assets quality 资产质素
`Ds=a`^b assets realization 资产变现
CLVT5pj=' assets refinancing arrangement 资产再集资安排
_|0# assets securitization 资产证券化
&dmIv[LU assets situated outside Hong Kong 在香港以外地方的资产
:.]EM*p?GV assets stripping 削减资产;拆卖资产
%7aJSuQN% assets value 资产值
*GBV[D[G, assignee 承让人
(@xC-* assignment 转让;转让书;转让契
?hc=w 2Ci assignment of interest 权益转让
vfv?QjR assignment of letters patent and trade mark 专利证书及商标转让
)e`9U.C assignment of property 物业转让;物业转让书
A^X\ assignment right 转让权
0=6mb]VUi= assignor 转让人
1t &_]q_ associate 有联系的人;有关连人士;相联者;合伙人;联系人
,&=7ir14>R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U,v`md@PX associate member 附属会员
QK0]9 associated body corporate 相联法人团体
R=E4Sh associated company 相联公司;联属公司
/*Q3=Dse] associated corporation 相联法团
X=)L$Kd7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*<:X3|3E 公认会计师公会〔英国〕
(_@5V_U Association of Futures Exchange Brokers 香港期货经纪协会
<ml?DXT Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N~CQh=< association of underwriters 承保人组织
CkNR{?S assumption of control 接管
yx-"&K=` assurance 担保;保险;转易;转易书
:LNZC,-f}5 assurance of interest 权益的转易
U2<q dknB
at 19XX price 按一九XX年价格计算
H+Bon=$cE! at a discount 按赔价计算;按贴水价格计算;打折扣
XIbxi at a premium 按溢价计算;按升水价格计算
#TR!x,Hc at call 通知付款;按通知
*K$a;2WjzG at constant market price 按固定市价计算
qg`ae at constant price 按固定价格计算
!h7:rv/ at cost 按成本计算
gAsmPI.K at current market price 按当时市价计算;按现时市价计算
Qu=b-9 at current price 按当时价格计算;按现时价格计算
U=
f9b]Y at factor cost 按要素成本计算;按生产要素成本计算
h~Z &L2V at money-of-the-day price 按付款当日价格计算
zc;kNkV#1Y at or better 按指定或较佳价位〔买卖指令〕
KO#kIM- at par 按面值计算;平价
k# Ho7rS& at sight 见票即付
kJf0..J[#< at the close 按收市盘
),B/NZ/- at the opening 按开市盘
^[m-PS( attestation 见证;见证条款
\M@IKE at-the-money option 平价期权
2SD
Z attorney 受权人;受托代表人
&R4?]I attornment 新拥有人承认书
Tb?X KO, attributable profit 可归属利润
_$@fCo0 attributable share value 可归属股份价值
ineSo8| @ Auckland Stock Exchange 奥克兰证券交易所
27c0wzq auction 拍卖
wk8fa auctioneer 拍卖商
zNKB'hsK audit 审计;核数
H.{Fw j4 Audit Commission 审计署
Ayqs~&{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
"'Fvt-<^S7 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
IO8 @u;& audit review 帐目审查
,~Xe#eM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|&WYu,QQ4 audited account 审计帐目;经审计的帐目
O]hUOc`k audited annual account 经审计的周年帐目
H#hpaP; audited balance sheet 经审计的资产负债表
Hkia&nz'3 auditor 核数师;核数主任;审计师
UF5_be,D auditor's certificate 核数师证明书;审计师证明书
5p!{#r6m auditor's report 核数师报告;审计师报告
NwYQ6VEA
Aussie bond 澳元债券
DeF`#a0E austerity budget 紧缩预算
Mpw]dYM Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
WK*tXc_[b Australia All Ordinaries Index 澳洲所有普通股票指数
Y1sK sdV Australian Dollar [AUD] 澳元
i7h^L)M Australian Options Market 澳大利亚期权市场
?87\_wL/j Australian Securities Commission 澳洲证券事务监察委员会
Vfy@?x=
& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
p7`9
d1n Australian Stock Exchange 澳大利亚证券交易所
F1$XUos9 Austrian Schilling [ATS] 奥地利先令
,WOCG2h authentication 认证;鉴证
=#9#unvE! authority to purchase 委托购买证;委购书
qG
20 authorization 认可;核准;授权;授权书
yY UAH- authorization by direction 指示授权
j1{`}\e authorization by instruction 指令授权
}6%\/d1~ 6 authorization by warrant 令状授权
t-C|x)J+ authorization of unit trust 单位信托的认可
]Bf1p authorized agent 指定代理人
>E4,zs@7t authorized capital 法定资本
Y)]VlV!` authorized clerk 出市员
e#mf{1& authorized dealer 认可交易商
<BBzv-?D authorized financial institution 认可财务机构
+0ukLc@ authorized fund 认可基金
.{8[o[w
= authorized fund house 获授权的基金公司;认可基金公司
iC iKr aW authorized institution 认可机构
~gZ1*8 s` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[olSgq!3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
g_l-@ authorized insurer 获授权保险人;获认可承保人
(oy@j{G)c6 authorized investment 特准投资项目
*:
FS/ir authorized person 获授权人
DUu:et&c1 authorized representative 获授权代表
?F[_5ls|] authorized share capital 法定股本
JLWm9c+UTG automated quotation system 自动报价系统
X!z-J> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pwHe&7e# 自动交易系统〔香港期货交易所有限公司〕
4>L*7i automatic adjustment mechanism 自动调整机制
#M w70@6 automatic adjustment system 自动调整系统
r]\[G6mE% Automatic Clearing House 自动票据交换所
) aMiT automatic exchange rates accumulation system 自动化汇率累集系统
Fng Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-WyB2$!( automatic teller machine [ATM] 自动柜员机
N@<-R<s^ autopay 自动转帐
;2g.X(Ra available assets 可用资产
sXPva@8_ available fiscal reserve 现存财政储备
3A"TpR4f` available profit 可用利润
Kzq^f=p Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
ynMYf average 平均;平均数;海损
Q/Z>w+zh# average basic salary 平均基本薪金
Zi}h\R a average consumer expenditure 平均消费开支;一般消费开支
AtHkz|sl average cost 平均成本
R|qNyNXo[ average cost of land production 增辟土地平均成本
z@19gD#8 average daily turnover 平均每日成交额
h2mHbe43 average daily wage rate 平均每日工资率
\oxf_4X average expenditure pattern 平均开支模式
ShV_8F z average growth rate 平均增长率
Lhg average net fixed assets 固定资产平均净值
f&5S`}C average of relatives 相对价格平均数
I'{Ctc average price 平均价格
(HeSL),1 average propensity to consume 平均消费倾向;一般消费倾向
p(GI02|n average propensity to save 平均储蓄倾向;一般储蓄倾向
'M? ptu?f average rate 平均率
hUvA;E(qD average revenue 平均收入;平均收益
;
Gv-$0{P3 average stock 平均库存;平均存货
g6DIWMoO=h average yearly rent 平均年租
Iy*Q{H3[ avoidance of double taxation 避免双重课税
WixEnsJ avoidance of tax 避税