A:
.
\8"f]~ A share A股;甲类股份
%kP=VUXj abatement of tax 减税;减扣免税额
p ^)3p5w ABN AMRO Bank N.V. 荷兰银行
~*e@^Nv)v above-the-line expenditure 线上项目支出;经常预算支出
%Vk77( above-the-line receipt 线上项目收入;经常预算收入
lnK#q.] ABSA Asia Limited 南非联合亚洲有限公司
\4O_@d`A absolute change 绝对数值变更
)kYDN_W absolute expenditure 实际开支
bzECNi5^ absolute guideline figure 绝对准则数字
/*t H$\6* absolute interest 绝对权益
O0eM*~zI absolute order of discharge 绝对破产解除令
n(sseQ|\ absolute profit margin 绝对利润幅度
P#[?Kfi absolute value 实值;绝对值
U&#`5u6'j absolutely vested interest 绝对既得权益
bKEiS8x absorbed cost 已吸收成本;已分摊成本
Mt@Ma ]! absorption 吸收;分摊;合并
2G_]Y8 absorption rate 吸收率;摊配率;分摊率
Q 87'zf ACB Finance Limited 亚洲商业财务有限公司
v[)8 1uY acceptable form of reciprocity 合理的互惠条件
dk 0} q6~ acceptable rate 适当利率;适当汇率
1Vs>G acceptance agreement 承兑协议
8d&%H, acceptance for honour 参加承兑
U.Y7]#P: acceptor 承兑人;接受人;受票人
2WE01D9O acceptor for honour 参加承兑人
&q#.
> accident insurance 意外保险
L-%'jR Accident Insurance Association of Hong Kong 香港意外保险公会
(k_9<Yb3 accident insurance scheme 意外保险计划
+zEyCx=8H accident year basis 意外年度基准
b.RFvq5Z accommodation 通融;贷款
2rb@Md]dx accommodation bill 通融票据;空头票据
as@?
Kv accommodation party 汇票代发人
4[)tO-v:Y account balance 帐户余额;帐户结余
T 2Yc` + account book 帐簿
\u;`Lf account collected in advance 预收款项
|/n account current book 往来帐簿
Pc<0kQg account of after-acquired property 事后取得的财产报告
RiFUa
$ account of defaulter 拖欠帐目
#$F*.vQSs+ account payable 应付帐款
-aV(6i*n account payee only [A/C payee only] 只可转帐;存入收款人帐户
<kWkc|zBY account receivable 应收帐款
)JJF}m= account receivable report 应收帐款报表
6Cfsh<]b account statement 结单;帐单;会计财务报表
}F|B'[wn account title 帐户名称;会计科目
whm|"}x)u accountant's report 会计师报告
9SJSUv:@ Accountant's Report Rules 会计师报告规则
CTxP3a9] accounting and auditing procedure 会计与审计程序;会计与核数程序
S)/548=` Accounting Arrangements 《会计安排》
u4bVp+ accounting basis 会计基础
6;wKL?snO accounting by Official Receiver 破产管理署署长呈交的帐目
Ey=}bBx Accounting Circular 《会计通告》
%jHe_8=o accounting class 会计类别
t0Jqr)9}6 accounting date 记帐日期;会计结算日期
8H`L8:
CM accounting for money 款项核算
e1%kW1Z9 Accounting Officer 会计主任
A(n#k&W1fZ accounting period 会计报告期;会计期
)PW|RW accounting policy 会计政策;会计方针
_dmG#_1 accounting practice 会计惯例
oB~V~c}8x accounting principle 会计准则
9hh~u
-8L accounting record 会计记录
xLfv:Rp accounting report 会计报告
b=U3&CV9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z^s\&gix Accounting Society of China 中国会计学会
hljKBx~ accounting statement 会计报表
eTay/i<- accounting system 会计制度;会计系统
B9%%jEH* accounting transaction 会计事项;帐务交易
YBR)S_C$_ accounting treatment 会计处理
Tu5p`p3-j accounting year 会计年度
@#$(Cs*{] accretion 增值;添加
UEhFId accrual 应计项目;应累算数目
5&O%0`t accrual basis 应计制;权责发生制
"a3?m) accrual basis accounting 应计制会计;权责发生制会计
>5?:iaq
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/lh1sHgD accrued benefit 应累算利益
5G$ ,2i( accrued charges 应计费用
y7%SHYC p[ accrued cumulative preference share dividend 应累算的累积优先股股息
E!BzE_|i accrued expenses 应累算费用
L]u^$=rI accrued interest payable 应付利息;应计未付利息
)Y9\>Xj7 accrued interest receivable 应收利息;应计未收利息
;(A- accrued right 累算权益
ST0TWE' accruing profit 应累算的利润
YDj5+'y accumulated fiscal reserve 累积财政储备
t`R{N1 accumulated profit 累积利润;滚存溢利
xplV6q` accumulated reserve 累积储备
u6Wan*I? accumulation of surplus income 累积收益盈余
e+D]9wM8 acquired assets 既得资产
z[myf]@ acquisition 收购;购置;取得
O&yAFiCd acquisition cost 购置成本
fOME&$=O acquisition expenses 购置费用
\=]`X2Ld acquisition of 100% interest 收购全部股权
9+xO2n acquisition of control 取得控制权
';c 6 acquisition of fixed assets 购置固定资产
^FkB/j acquisition of shell “买壳”
*Ms"{+C acquisition price 收购价
-sZb+2tDa act of God 天灾
zSU,le acting partner 执事合伙人
A~lc`m- active market 买卖活跃的市场;交投畅旺的市场;旺市
41s\^'^& active partner 积极参与的合伙人
EtaKo}!A} active trading 交投活跃
&[_@f# actual circulation 实际流通
odC"#Rb actual cost 实际成本
".waCt6 actual expenditure 实际开支;实际支出
} .Z` actual income 实际入息;实际收入;实际收益
dUt4]
ar actual market 现货市场
0@{0#W3R actual price 现货价;实际价格
`b] wyP actual profit 实际利润
wfpl]d! actual quotation 实盘;实际价位;实际报价
au/LoO#6Ro actual year basis 按实际年度计算
`j9\]50Z> actuals 实货
{"%a-*@% actuarial investigation 精算调查
c5b}q@nH actuarial principle 精算原则
0"T/a1S7bl actuarial report 精算师报告
.`5|NUhN Actuarial Society of Hong Kong 香港精算学会
saQs<1 actuarial valuation 精算师估值
sQkijo. actuary 精算师
*PV"&cx ad referendum agreement 暂定协议;有待覆核的协定
H!u8+ ad valorem duty 从价税;按值征税
VPuR4p. ad valorem duty system 从价税制
(=;'>*L( ad valorem fee 从价费
/|i*'6* ad valorem tariff 从价关税
CEaAtAM additional allowance 额外免税额
W;2J~V!c additional amount for unexpired risk 未过期风险的额外款额
W02z}"# additional assessable profit 补加应评税利润
.ml\z5 additional assessment 补加评税
4g8o~JI:v additional commitment 额外承担
v
@0G^z| additional commitment vote 额外承担拨款
zIu/!aw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z|Rc54Ct additional dependent parent allowance 供养父母额外免税额
G'#u!<(^h additional provision 额外拨款
'N+;{8C-{ additional stamp duty 附加印花税
xH{-UQ3R additional tax 补加税罚款;补加税款
R6oD Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
~ZSX84~@u adjudged bankrupt 被裁定破产
5X+`aB adjudicated bankrupt 裁定破产人
![\P/1p adjudication fee 裁定费;评定印花税额手续费;评估契据费
w43b=7 adjudication of bankruptcy 裁定破产;宣告破产
tP*Kt'4W adjudication of insolvency 裁定无力偿还债务
}u3|w0~c) adjusted actual 经调整的实数;调整后的实数
rf4f'cUa adjusted current assets 经调整的流动资产;调整后的流动资产
fuv{2[NV adjusted figure 经调整的数字;调整后的数额
3~Fag1Hp adjusted liabilities 经调整的负债;调整后的负债
x[0hY0 ?[M adjusted loss 经调整的亏损;调整后的亏损
ksOsJ~3) 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
tlUh8os adjusted profit 经调整的利润;调整后的利润
1.3dy]vG adjusted surplus 经调整的盈余额;调整后的盈余额
D:bmq93PC adjusted value 经调整的价值;调整后的价值
xatq adjustment 调整;修订;理算〔保险〕
."^\1N(.n adjustment centre 调剂中心
H@G$K@L adjustment lag 调整过程的时间差距;调整时差
9?O8j1F adjustment mechanism 调整机制
w)zJ $l adjustment of loss 亏损调整
{R(CGrI adjustment process 调整过程;调整程序
b3R(O| adjustment range 调整幅度
>| ,`E
administered exchange rate 受管制汇率
?2~fvMWu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
abUO3
Y{ administration expenses 行政费用
XWS]4MB+vm administration fee 手续费;行政费
76@W:L*J$J administration in bankruptcy 破产管理
=LV-n administration order 遗产管理令
1_q!E~) administrator 管理人;遗产管理人
oj Y.6w administrator of the estate 遗产管理人
=KOi#;1 admission of debt 债项承认书
6[ 3 K@ admission of proof 接纳债权证明
SN ?Z7 advance 放贷款项;垫付款项;预支款项;预付款项
FsWp>}o advance account 暂支帐目;预付款帐户
5Ex[}y9L` advance compensation 预付补偿金
qna!j|90Lp advance from shareholder 股东垫款
T[1iZ advance pending reimbursement 预支以待日后付还
HYGd
:SeH advanced economy 先进经济体系
1q-;+Pd; advancement 预付;预付财产
Vlz\n advances warrant 垫款令
}vU/]0@,E advancing 贷出
4sQm"XgE adverse balance 逆差
lkTA"8d adverse exchange 逆汇
fb `x1Q advertisement addressed to shareholders 在报章刊登的致股东通告
sYDav)L. advice for collection 托收通知书
r1-MO`6 advice of drawing 提款通知书;汇票通知书
Xzg >/w
8J advice of payment 付款通知
H i8V=+ Advisory Committee [Securities and Futures Commission]
grgs r_)[ 谘询委员会〔证券及期货事务监察委员会〕
e_Hpai<b Advisory Committee on Diversification 经济多元化谘询委员会
L5`k3ap| affidavit 誓章;遗产申报誓章
5Z; 5?\g affidavit of no receipt 述明无收款的誓章
WFahb3kx affiliate 联号;联营公司;附属公司
-F `GZ affiliated company 附属公司;联号;联营公司
wMR,r@} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<dP\vLH_ affordability 负担能力
5U7,,oyh African Development Bank [AfDB] 非洲开发银行
=l/Dc=[ after-acquired property 事后取得的财产
: H;S"D after-hours dealing 市后交易
'a+^= c after-tax profit 税后盈利;税后利润;税后溢利
)u{]rb[ agency agreement 代理协议
TxF^zx\ agency expenses 代理机构的开支
_";w*lg} agency fee 代理费
v"yu7tZ3N Agency Law 《代理法》
V?
tH/P agent 代理人;承销人
IKP_%R8. agent of company 公司代理人
"Tser*i ) agent's fee 代理人费;经纪费
iZfZF aggregate 总计;总数;总体数字
1T|")D aggregate amount 总款额;总额
,v}) aggregate assets and liabilities 总体资产与负债
d"?"(Q_8n aggregate at constant price 按固定价格计算的总体数字
G) KI{D aggregate demand 总需求
Yh1nXkA!V aggregate gross position 总持仓量
59 g//;35@ aggregate limit 总限额
SF;\*]["f aggregate of salaries tax 合计薪俸税
E3j`e>Yz aggregate performance 总体表现;总体业绩
]vf0 f,F aggregate supply 总体供应
fK=0?]s}I aggregate surplus 总盈余
k;cX,*DIn aggregate total 整体总额
I ]o|mjvs aggregate value 总值;合计价值
.qohHJ& aggregated basis 合计基准
yW'{Z]09 aggregated net chargeable income 合计应课税入息实额
kB CU+FC aggregation 合并计算;合计;总和
kJuG haO aggregation of incomes of husband and wife 夫妇入息合并计算
T.I'c6| aggregation of property 财产的总和
${z#{c1 agio 差价;贴水
#KoI8U" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+|dLR*s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;
k.@= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ln&~t(7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k%~;mu"4} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
aE)1LP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
In?+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w=_^n]`R agreement for a settlement 授产协议
o NA ]G] agreement for assignment 转让协议
b(|&e agreement for sale 售卖协议;买卖协议
i9Bh<j>:J agreement for sale and purchase 买卖协议
sS{Co8EJn agreement for the payment of interest 支付利息协议
x#SE%j? agreement for the repayment of money 还款协议
=PA?6Bm agreement of reinsurance 再保险协议
REU&8J@k&? Agricultural Bank of China 中国农业银行
x[TLlV:{ air passenger departure tax 飞机乘客离境税
rQT%~oM: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iNkN'(" airport tax 机场税
&8i$`6wY alcohol duty 酒精税
)=gU~UV alienation 让与;让渡;转让
DRRQ]eK0 alimony 生活费;赡养费
}[|9vF"g.y All Ordinaries Index [AOI] 所有普通股指数
Jf=V< all risks 全险;综合险
^"I@ 8 k All Sales Record for Stock Market 《股票市场成交报告》
u=L Dfn Allied Capital Resources Limited 新联财务有限公司
bR~Xog all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L
/ PAC allocation letter 拨款信件
Zl9 allocation of fund 分配款项;预留款项
d<xi/ allocation of profit 利润分配;溢利分配
Q{S{|.w- allocation warrant 拨款令
*A48shfO allotment 分配;配股
}XUI1H]jk allotment notice 股份配售通知;配股通知
4Dzg r,V allotment of shares 股份分配
M1/(Xla3 allowable 可获宽免;免税的
$s1/Rmw allowable business loss 可扣除的营业亏损
<L8FI78[* allowable expenses 可扣税的支出
`'iO+/;GY allowance 免税额;津贴;备抵;准备金
arR<!y7 allowance for debts 债项的免税额
E7R%G OH allowance for depreciation by wear and tear 耗损折旧免税额
dR=sdqS#J allowance for funeral expenses 殡殓费的免税额
_oa*E2VN allowance for inflation 为通货膨胀而预留的款项;通胀准备金
a(yWIgD\\ allowance for repairs and outgoings 修葺及支出方面的免税额
9 9:.j= allowance to debtor 给债务人的津贴
r<(UN@T} alteration of capital 资本更改
l v:GiA"X alternate trustee 候补受托人
$FT6c@&y amalgamation 合并
l%Ke>9C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=pmG.>Si ambit of charges 征税范围;收费范围
_0u=}tc amended valuation 经修订的估值
E|-5=!]fX American Commodities Exchange 美国商品交易所
MaPhG<? American Express Bank Limited 美国运通银行
`x?_yogPM American Stock Exchange 美国证券交易所
k9H}nP$F amortization 摊销
X)j%v\#`U amount due from banks 存放银行同业的款项
ktfxb<% amount due from banks abroad 存放海外银行同业的款项
s=:LS amount due from holding companies 控股公司欠款
wpN [0^M-0 amount due from local banks 存放本港银行同业的款项
1Ci^e7|? amount due to banks 银行同业的存款
C[TjcHoA amount due to banks abroad 海外银行同业的存款
v0\M$@N[ amount due to holding companies 控股公司存款
.1^Kk3 amount due to local banks 本港银行同业的存款
Av n-Ug amount due to outport banks 外埠银行同业的存款
$Sy}im\H amount for note issue 发行纸币的款额
)AieO-4* amount of bond 担保契据的款额
Z;+;_Cw amount of consideration 代价款额
)L
"Dt_t amount of contribution 供款数额
@JdeOL; amount of indebtedness 负债款额
vnbY^ASdw amount of principal of the loan 贷款本金额
&09~ D8f' amount of rates chargeable 应征差饷数额
.&b c3cW amount of share capital 股本额
*b{Hj'H aH amount of sums assured 承保款额
qD"~5vtLqQ amount of variation 变动幅度
=kq<J-:#R amount of vote 拨款数额
4\V/A+<W amount payable 应付款额
@pJ;L1sn amount receivable 应收款额
I
WT|dA > Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]{|l4e4P analysis 分析
2Nm{.Y ancillary risk 附属风险
-;
d{}F annual account 周年帐目;周年帐目报表;年度决算;年结
9"Dt3>Z annual accounting date 年结日期
v'`qn annual allowance 每年免税额;年积金;年度津贴;年津
{=!BzNMj annual balance 年度余额
lt5Knz2G,Z annual disposable income 每年可动用收入
) .V,zmI annual estimates 周年预算
.VmRk9Z annual fee 年费
KF#qz2S annual general meeting 周年大会
h3\(660>$ annual growth rate 年增率;每年增长率
WqCER^~'> annual long-term supplement 长期个案每年补助金
8c%N+E] annual pensionable emolument 可供计算退休金的年薪
]5j>O^c< annual report 年报
kyYU 1gfh Annual Report on the Consumer Price Index 《消费物价指数年报》
8ce'G"
b annual return 周年报表;周年申报表;每年报税表格
^{8CShUCv Annual Return Rules 《周年报表规则》
Bbb":c6w0 annual review of consumer prices 每年消费物价回顾
r|bGn#^ annual roll-forward basis 逐年延展方式
RWDPsZC annual salary 年薪
(YPG4:[ annual statement 年度报表;年度决算表
vON7~KA 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:7 annuitant 年金受益人
`09[25? annuity 年金
cI7a TLC"s annuity contract 年金合约
"6%qi qt annuity on human life 人寿年金
L&5zr_ antecedent debt 先前的债项
h,fahbH- ante-dated cheque 倒填日期支票
?WS.RB e2 anticipated expenditure 预期开支
#H8QX5b) anticipated net profit 预期纯利
Z0V6cikW6 anticipated revenue 预期收入
ady
SwB anti-inflation measure 反通货膨胀措施
(r<F@)J anti-inflationary stance 反通货膨胀立场
hn&NypI apparent deficit 表面赤字
b!EqYT apparent financial solvency 表面偿债能力
d-8g apparent partner 表面合伙人
$qoal application for personal assessment 个人入息课税申请书
6UPGE",u application of fund 资金应用
jfa<32`0E application to release as liquidator and to destruct the books of accounts and documents
'
#t1e] 申请免除清盘人职务及毁灭帐簿与文件
BSEP*#s appointed actuary 委任精算师
p5nrPL appointed auditor 委任核数师;委任审计师
D/2;b;- appointed trustee 委任的受托人
^h<ElK appointer 委任人
Zc9S[ivq apportioned pro rata 按比例分摊
=NRiro apportionment 分配;分摊
_ UF'Cf+Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(b.Mtd apportionment formula 分摊方程式
2m&?t_W apportionment of estate duty 遗产税的分摊
(Y?}'? appraisal 估价;评估
)d=&X|S> appreciable growth 可观增长
Q#4OgNt appreciable impact 显着影响
cyI:dvg
appreciable increase 可观增长
g3(?!f appreciation 增值;升值
@Y6~;(p appreciation against other currencies 相对其他货币升值
H"V)dEm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R
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- appreciation tax 增值税
vrsOA@ee3H appropriation 拨款;拨用;拨付
!8J%%Ux&M appropriation account 拨款帐目
rAu@`H? Appropriation Bill 拨款法案
8{Wh4~|+ appropriation-in-aid system 补助拨款办法
1~*JenV- approved assets 核准资产
{1vlz>82 approved basket stock 认可一篮子证券
.YIb ny1 approved budget 核准预算
~0{F,R.$ approved charitable donation 认可慈善捐款
S'q4va" approved charitable institution 认可慈善机构
)-LSn approved currency 核准货币;认可货币
e]l.m!,r approved estimates 核准预算
pH.&OW% approved estimates of expenditure 核准开支预算
@IBU{{ approved overseas insurer 核准海外保险人
/}-LaiS approved overseas trust company 核准海外信托公司
TUR2|J@n approved pooled investment fund 核准汇集投资基金
-$j|&l approved provident fund scheme 认可公积金计划
!*B1Eo--cN approved provision 核准拨款
#xxs^Kbqa# approved redeemable share 核准可赎回股份
sHMZ'9b approved regional stock 认可地区性证券
+q~dS. approved retirement scheme 认可退休金计划
%R*-oQ1T approved subordinated loan 核准附属贷款
v6KF0mqA& arbitrage 套戥;套汇;套利
=a./HCF arbitrageur 套戥者;套汇者
->U9u lTC arbitrary amount 临时款项
nOUF<DNQ arrangement 措施;安排;协定
kT{d pGU9 arrears 欠款
6y)NH 8l7 arrears of pay 欠付薪酬
^$F1U,oi arrears of revenue 逾期未收税款;逾期未收的帐项
j}@n`[V1 articles of association 组织章程;组织细则;组织章程细则
Jg%jmI;Y Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
^y&sKO ascertainment of profit 确定利润
lhx]r}@'MC "Asia Clear" “亚洲结算系统”
7-MkfWH2b6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[e`6gGO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 gzf$Oc Asian Development Fund [ADF] 亚洲发展基金
g%f6D%d)A Asian dollar bond 亚洲美元债券
c{K[bppJ* Asian dollar market 亚洲美元市场
Y**|e4 Asian dollar rate 亚洲美元利率
.uu[MzMIu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5KDN8pJN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
97L#3L6t asked price 沽盘;喊价;索价;卖方报价
la[>C:8IG assessable income 应评税入息
"94qBGf assessable loss 应评税亏损
$23dcC*hI assessable profit 应评税利润
4z> SI\Ss assessable value 应评税值
X=i",5; assessed profit 估定利润
yMbg1+:
assessed value 经评估价值
vmK`QPu2 assessment 评税;评定;估价;评税单
O4fl$egQU assessment number 评税编号;估价编号
K';x2ffj assessment of additional tax 补加税评税
'Q F@@ 48 assessment of performance 业绩评估;实绩评价
!qF t:{-h Assessor 评税主任
j?y_ H[Z asset price bubbles 资产价格泡沫
+LsACSB asset-backed securities 具资产保证的证券
_iZ_.3Ip assets accretion 资产增值
,$<="kJk assets and liabilities 资产与负债
._IBO; *@ assets betterment statement 资产递增表;资产改进表
eJwHeG assets lending 实物放款;有抵押贷款
79O'S du@ assets of the company passing on the death 死者去世时转移的公司资产
b;%>?U`>p assets pledged as security for liabilities 用作负债抵押的资产
xl4 A< assets portfolio 资产投资组合
R;EdYbiF b assets price 资产价格
ZQY?wO: [ assets quality 资产质素
\RDS~u\d assets realization 资产变现
j0+l-]F- assets refinancing arrangement 资产再集资安排
UCVdR<<Z assets securitization 资产证券化
d|
OEZx assets situated outside Hong Kong 在香港以外地方的资产
7S]<?>* assets stripping 削减资产;拆卖资产
$;%k:&\f assets value 资产值
x|lX1Mh$ assignee 承让人
*$yU|, assignment 转让;转让书;转让契
I$w:qS&: assignment of interest 权益转让
;fGh]i assignment of letters patent and trade mark 专利证书及商标转让
/Mmts=^Ja assignment of property 物业转让;物业转让书
].r~?9'/ assignment right 转让权
pa8R;A70Dl assignor 转让人
\qj(`0HG associate 有联系的人;有关连人士;相联者;合伙人;联系人
JOFQyhY0>m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S5>?jn1 associate member 附属会员
GZWU=TC2{2 associated body corporate 相联法人团体
KO3X)D<3 associated company 相联公司;联属公司
*~SanL\ associated corporation 相联法团
Z(:q.{"r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{q1u[T&r 公认会计师公会〔英国〕
oo2CF!Xy Association of Futures Exchange Brokers 香港期货经纪协会
OH/!Ky\@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OD;F{Hc association of underwriters 承保人组织
V18A|]k assumption of control 接管
33z^Q`MTC assurance 担保;保险;转易;转易书
GLWEoV9< assurance of interest 权益的转易
5-?*Boi>i at 19XX price 按一九XX年价格计算
~6Pv5DKq at a discount 按赔价计算;按贴水价格计算;打折扣
'B yB1NL at a premium 按溢价计算;按升水价格计算
<@H`5[R at call 通知付款;按通知
X([p0W
9V( at constant market price 按固定市价计算
(bp4ly^ at constant price 按固定价格计算
mr2fNA>kR at cost 按成本计算
SQs+4YJ at current market price 按当时市价计算;按现时市价计算
y/>IF|aX at current price 按当时价格计算;按现时价格计算
'@dk3:3t at factor cost 按要素成本计算;按生产要素成本计算
CWY-}M at money-of-the-day price 按付款当日价格计算
TY;%nT at or better 按指定或较佳价位〔买卖指令〕
H[2W(q6 at par 按面值计算;平价
Kw=][}d`D at sight 见票即付
,s`4k?y at the close 按收市盘
]8f$&gw&A at the opening 按开市盘
QERj`/g attestation 见证;见证条款
OEnCN at-the-money option 平价期权
F[KM0t! attorney 受权人;受托代表人
OF/hD2V attornment 新拥有人承认书
QWwdtk attributable profit 可归属利润
~$d(@T& attributable share value 可归属股份价值
i F \H Auckland Stock Exchange 奥克兰证券交易所
d.$0X/0 auction 拍卖
j:E3c\a auctioneer 拍卖商
.<4U2h audit 审计;核数
L<k(stx~ Audit Commission 审计署
s"5wnp6pW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BU.O[?@64 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
sB8v: audit review 帐目审查
)F+wk"`+6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d<RJH audited account 审计帐目;经审计的帐目
4Z.Dz@.c( audited annual account 经审计的周年帐目
K57u87=*X? audited balance sheet 经审计的资产负债表
#'dNSez5 auditor 核数师;核数主任;审计师
apjoIO-< auditor's certificate 核数师证明书;审计师证明书
zl<D"eP auditor's report 核数师报告;审计师报告
08+\fT [ Aussie bond 澳元债券
ipyc(u6Z5 austerity budget 紧缩预算
xnxNc5$oE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e$7KMH= Australia All Ordinaries Index 澳洲所有普通股票指数
Je4hQJ<h Australian Dollar [AUD] 澳元
+GncQs
y Australian Options Market 澳大利亚期权市场
tyFsnck Australian Securities Commission 澳洲证券事务监察委员会
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$a; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&H[7UyC Australian Stock Exchange 澳大利亚证券交易所
UCj{
& Austrian Schilling [ATS] 奥地利先令
7(d#zu6n authentication 认证;鉴证
X?o6=)SC| authority to purchase 委托购买证;委购书
p8FXlTk authorization 认可;核准;授权;授权书
"U/yq authorization by direction 指示授权
aNBwb9X authorization by instruction 指令授权
KL./ authorization by warrant 令状授权
NQA2usb authorization of unit trust 单位信托的认可
UF$O@l authorized agent 指定代理人
+j %y#_~ authorized capital 法定资本
6F5g2hBz authorized clerk 出市员
Nt\0) &b authorized dealer 认可交易商
#r/5!*3 authorized financial institution 认可财务机构
yb,X
}"Et authorized fund 认可基金
T;]Ob3(BpW authorized fund house 获授权的基金公司;认可基金公司
X]o"4#CQIX authorized institution 认可机构
= WHI/|& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dL_9/f4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[RY Rt/?Q authorized insurer 获授权保险人;获认可承保人
U9K'O !i> authorized investment 特准投资项目
*s<cgPKJ@ authorized person 获授权人
~nb(e$?N authorized representative 获授权代表
GG"6O_ authorized share capital 法定股本
'rTJ*1i automated quotation system 自动报价系统
:5BCW68le Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\C>+ubF 自动交易系统〔香港期货交易所有限公司〕
TV#>x!5!d automatic adjustment mechanism 自动调整机制
2j#Dwa(lZQ automatic adjustment system 自动调整系统
$N Mu Automatic Clearing House 自动票据交换所
s4QCun~m automatic exchange rates accumulation system 自动化汇率累集系统
$E.Fgy:G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
mi.,Z`]o automatic teller machine [ATM] 自动柜员机
MkhD*\D
/ autopay 自动转帐
8]oolA:^4s available assets 可用资产
pmOUl 8y4 available fiscal reserve 现存财政储备
Eg8b|!-')8 available profit 可用利润
(G/(w%#7_ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
d3Y;BxEz average 平均;平均数;海损
D/JSIDd average basic salary 平均基本薪金
8&nb@l average consumer expenditure 平均消费开支;一般消费开支
bWSc&/9y average cost 平均成本
QBG jH^kL average cost of land production 增辟土地平均成本
;xiwyfqgE average daily turnover 平均每日成交额
uE<8L(*B average daily wage rate 平均每日工资率
cGR) $: average expenditure pattern 平均开支模式
"LJV}L average growth rate 平均增长率
\.}ZvM$ average net fixed assets 固定资产平均净值
%-$BtR2@o average of relatives 相对价格平均数
^*.+4iHx average price 平均价格
seRf q& average propensity to consume 平均消费倾向;一般消费倾向
H
XFY average propensity to save 平均储蓄倾向;一般储蓄倾向
dpK- average rate 平均率
N/ ' average revenue 平均收入;平均收益
cTS.yN({G average stock 平均库存;平均存货
fVf:voh average yearly rent 平均年租
\*'@F+ avoidance of double taxation 避免双重课税
p*)I QM<B avoidance of tax 避税