A:
yyxGVfr A share A股;甲类股份
=UA-&x@ abatement of tax 减税;减扣免税额
{'G@- +K ABN AMRO Bank N.V. 荷兰银行
Hk8:7"4Q above-the-line expenditure 线上项目支出;经常预算支出
?rXh
x{vD
above-the-line receipt 线上项目收入;经常预算收入
:6PWU$z$7 ABSA Asia Limited 南非联合亚洲有限公司
g"]%5Ow1 absolute change 绝对数值变更
N8}R<3/ absolute expenditure 实际开支
?qYw9XQYL absolute guideline figure 绝对准则数字
3WS`,} absolute interest 绝对权益
j#y_# absolute order of discharge 绝对破产解除令
' ^gF absolute profit margin 绝对利润幅度
t`+x5*gW absolute value 实值;绝对值
~}w(YQy=y absolutely vested interest 绝对既得权益
)ruC_) absorbed cost 已吸收成本;已分摊成本
8e)k5[\m absorption 吸收;分摊;合并
b,/fz6
{N absorption rate 吸收率;摊配率;分摊率
WaF<qhu* ACB Finance Limited 亚洲商业财务有限公司
c`mJrS: acceptable form of reciprocity 合理的互惠条件
<M=U @ acceptable rate 适当利率;适当汇率
,XCC#F(d1 acceptance agreement 承兑协议
DzO0V"+H}k acceptance for honour 参加承兑
IPa08/ acceptor 承兑人;接受人;受票人
Ki}PO`s acceptor for honour 参加承兑人
d
/&aC#'B accident insurance 意外保险
"R+
x Accident Insurance Association of Hong Kong 香港意外保险公会
:1eI"])( accident insurance scheme 意外保险计划
`rW{zQYM accident year basis 意外年度基准
]ms#*IZ accommodation 通融;贷款
*aS|4M- accommodation bill 通融票据;空头票据
>>Hsx2M accommodation party 汇票代发人
4?g~GI3 account balance 帐户余额;帐户结余
*fW&-ic account book 帐簿
S20x account collected in advance 预收款项
)-|A|1Uo account current book 往来帐簿
TbU\qcm]] account of after-acquired property 事后取得的财产报告
uDK`;o'F account of defaulter 拖欠帐目
xT{qeHeZ9, account payable 应付帐款
!tv3.:eT account payee only [A/C payee only] 只可转帐;存入收款人帐户
UF=5k~7<b account receivable 应收帐款
+|r;t account receivable report 应收帐款报表
D; H</5#Q account statement 结单;帐单;会计财务报表
[nn/a?Z4S account title 帐户名称;会计科目
SG
|!wH^ accountant's report 会计师报告
zA9N<0[]o Accountant's Report Rules 会计师报告规则
gWqmK/.U.0 accounting and auditing procedure 会计与审计程序;会计与核数程序
|OF<=GGO+ Accounting Arrangements 《会计安排》
gl:vJD accounting basis 会计基础
~ YO') accounting by Official Receiver 破产管理署署长呈交的帐目
>k*QkIyq Accounting Circular 《会计通告》
NS-u,5Jt accounting class 会计类别
tz
j]c accounting date 记帐日期;会计结算日期
djqSW9 accounting for money 款项核算
1%^U=[#2` Accounting Officer 会计主任
9 }|Bs=q accounting period 会计报告期;会计期
=r3Yt9 accounting policy 会计政策;会计方针
5|NM]8^^0[ accounting practice 会计惯例
^=bJ
_' accounting principle 会计准则
1Ls@| accounting record 会计记录
+VDwDJ)lG accounting report 会计报告
JxiLjvIq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c~ l$_A Accounting Society of China 中国会计学会
b.47KJz t accounting statement 会计报表
#l2wF>0 accounting system 会计制度;会计系统
\r^=W= accounting transaction 会计事项;帐务交易
UY*Hc accounting treatment 会计处理
G~a;q+7v'$ accounting year 会计年度
n0 _:!]k^ accretion 增值;添加
ml.l( 6A accrual 应计项目;应累算数目
s!nFc{ accrual basis 应计制;权责发生制
VvSD&r^qI accrual basis accounting 应计制会计;权责发生制会计
6S])IA&VJ accrue 应累算;应计
M
ioS accrued benefit 应累算利益
g~h`wv' accrued charges 应计费用
knh^q;q* accrued cumulative preference share dividend 应累算的累积优先股股息
>wej1#\3 accrued expenses 应累算费用
-5>K
pgXo\ accrued interest payable 应付利息;应计未付利息
@7 &rDZ accrued interest receivable 应收利息;应计未收利息
DGO_fR5L accrued right 累算权益
zu(/c accruing profit 应累算的利润
z[0L?~$ accumulated fiscal reserve 累积财政储备
eqD%Qdx accumulated profit 累积利润;滚存溢利
!ceuljd] accumulated reserve 累积储备
!O@qqg(> accumulation of surplus income 累积收益盈余
yrR<F5xge acquired assets 既得资产
\! Os!s acquisition 收购;购置;取得
=y,_FFoS acquisition cost 购置成本
7`6n]4e acquisition expenses 购置费用
^TVica acquisition of 100% interest 收购全部股权
.MhZ=sn acquisition of control 取得控制权
@Rig@ acquisition of fixed assets 购置固定资产
.ZxSJ"Rk acquisition of shell “买壳”
D}HW7Hnu^ acquisition price 收购价
yf*MG&} act of God 天灾
YgQ_P4B; acting partner 执事合伙人
SgAY/# active market 买卖活跃的市场;交投畅旺的市场;旺市
/(BQzCP9O; active partner 积极参与的合伙人
bnWIB+%_ active trading 交投活跃
=4\|'V15 actual circulation 实际流通
szF[LRb actual cost 实际成本
t&mw@bj actual expenditure 实际开支;实际支出
9j49#wG0"B actual income 实际入息;实际收入;实际收益
MkC25 actual market 现货市场
6JmS9ho actual price 现货价;实际价格
BEg%u)"([ actual profit 实际利润
/_xwHiA actual quotation 实盘;实际价位;实际报价
28d: actual year basis 按实际年度计算
D4}WJMQ7s actuals 实货
:)g=AhBF actuarial investigation 精算调查
6f?5/hq actuarial principle 精算原则
,'= Y actuarial report 精算师报告
N12K*P[! Actuarial Society of Hong Kong 香港精算学会
Axk
p actuarial valuation 精算师估值
ul(1)q^ actuary 精算师
9TO ad referendum agreement 暂定协议;有待覆核的协定
"6Nma)8 ad valorem duty 从价税;按值征税
UN`-;! ad valorem duty system 从价税制
8{6KWqG\ ad valorem fee 从价费
@0A0\2 ad valorem tariff 从价关税
$T^O3 8$ additional allowance 额外免税额
}z,4IHNn additional amount for unexpired risk 未过期风险的额外款额
wDem
}uO additional assessable profit 补加应评税利润
-F4CHpua additional assessment 补加评税
qp"gD-,-o additional commitment 额外承担
2"'0OQN0\ additional commitment vote 额外承担拨款
M98dQ%4I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[]1VD# additional dependent parent allowance 供养父母额外免税额
hDl& K E additional provision 额外拨款
yT-m9$^v additional stamp duty 附加印花税
xRv1zHZ additional tax 补加税罚款;补加税款
G( nT.\ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/6gqpzum4 adjudged bankrupt 被裁定破产
H[*.Jd adjudicated bankrupt 裁定破产人
HOsq _)K adjudication fee 裁定费;评定印花税额手续费;评估契据费
udqGa)&0 adjudication of bankruptcy 裁定破产;宣告破产
X3!btxa%t adjudication of insolvency 裁定无力偿还债务
5A7!Xd adjusted actual 经调整的实数;调整后的实数
%ia/i : adjusted current assets 经调整的流动资产;调整后的流动资产
>LgV[D#=&o adjusted figure 经调整的数字;调整后的数额
:?@d\c' adjusted liabilities 经调整的负债;调整后的负债
$*b>c: adjusted loss 经调整的亏损;调整后的亏损
OB6I8n XW adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
[9z<*@$- adjusted profit 经调整的利润;调整后的利润
_Y|k \|' adjusted surplus 经调整的盈余额;调整后的盈余额
kkyn>Wxv adjusted value 经调整的价值;调整后的价值
vo!:uvy;2 adjustment 调整;修订;理算〔保险〕
lh7{2WQ adjustment centre 调剂中心
cP$b>3O adjustment lag 调整过程的时间差距;调整时差
yIXM}i: adjustment mechanism 调整机制
Z:,HB]&;9 adjustment of loss 亏损调整
}-V .upl adjustment process 调整过程;调整程序
cw/g1,p adjustment range 调整幅度
UG
Fx administered exchange rate 受管制汇率
fk*JoR.o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OrPIvP<w@ administration expenses 行政费用
s]5wzbF O administration fee 手续费;行政费
@D9c administration in bankruptcy 破产管理
MZn7gT0 administration order 遗产管理令
qk~QcVg administrator 管理人;遗产管理人
&I:X[=;g administrator of the estate 遗产管理人
MO9}Itg admission of debt 债项承认书
9C|T/+R admission of proof 接纳债权证明
_UjAct]6
advance 放贷款项;垫付款项;预支款项;预付款项
H#m)`=nZSZ advance account 暂支帐目;预付款帐户
vFL3eu# advance compensation 预付补偿金
}!Qo
wG advance from shareholder 股东垫款
Lt@4F advance pending reimbursement 预支以待日后付还
9{70l539 advanced economy 先进经济体系
3hO`GM advancement 预付;预付财产
@`wBe#+\ advances warrant 垫款令
'3[Ecy# advancing 贷出
S'Yg!KwX adverse balance 逆差
wCMsaW adverse exchange 逆汇
z;#}uC advertisement addressed to shareholders 在报章刊登的致股东通告
V,|l&- advice for collection 托收通知书
D<L]' advice of drawing 提款通知书;汇票通知书
7g advice of payment 付款通知
p|(910OEQ Advisory Committee [Securities and Futures Commission]
*vJ1~SRV 谘询委员会〔证券及期货事务监察委员会〕
wh|[
"U(' Advisory Committee on Diversification 经济多元化谘询委员会
Ad@))o2 affidavit 誓章;遗产申报誓章
&r~~1BnpHm affidavit of no receipt 述明无收款的誓章
6}C4 SZ affiliate 联号;联营公司;附属公司
^w8H=UkP!+ affiliated company 附属公司;联号;联营公司
Mr2dhSQ! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9VV affordability 负担能力
DXSZ#^,S[W African Development Bank [AfDB] 非洲开发银行
7Ar4:iNvX after-acquired property 事后取得的财产
[ueT]% after-hours dealing 市后交易
87~. |nu after-tax profit 税后盈利;税后利润;税后溢利
b[GZ sXD- agency agreement 代理协议
*3S,XMS{O agency expenses 代理机构的开支
7<IrN\@U agency fee 代理费
IJS9%m# Agency Law 《代理法》
S;+bQ. agent 代理人;承销人
%3fHitCikc agent of company 公司代理人
9m!4 U2N,s agent's fee 代理人费;经纪费
~;UK/OZ aggregate 总计;总数;总体数字
Bq79Ev
.- aggregate amount 总款额;总额
hS*3yCE"8 aggregate assets and liabilities 总体资产与负债
o6xl,T% aggregate at constant price 按固定价格计算的总体数字
DI!NP;E aggregate demand 总需求
Va(R*38k aggregate gross position 总持仓量
=zqOkC
h$ aggregate limit 总限额
pA(@gisg aggregate of salaries tax 合计薪俸税
;]Y.2 J aggregate performance 总体表现;总体业绩
Fd5{ pM3 aggregate supply 总体供应
;o%r{:lng aggregate surplus 总盈余
LNXhzW aggregate total 整体总额
!fzqpl\ze aggregate value 总值;合计价值
egx(N
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aggregated basis 合计基准
ll[U-v{ aggregated net chargeable income 合计应课税入息实额
0@*rp7 aggregation 合并计算;合计;总和
5y}}?6n+ aggregation of incomes of husband and wife 夫妇入息合并计算
w^G<]S{l aggregation of property 财产的总和
GG(rp]rgl agio 差价;贴水
C<qJnB:B9 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》
#jA|04w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:'1ePq 《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》
^YenS6`F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`+1*)bYxU 《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》
iknB c-TLD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ln9MVF'!& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7S2Bm]fP agreement for a settlement 授产协议
B`"-~4YAf agreement for assignment 转让协议
&IXr*I agreement for sale 售卖协议;买卖协议
PovPO agreement for sale and purchase 买卖协议
p*#SSR9< agreement for the payment of interest 支付利息协议
{Swou>X4 agreement for the repayment of money 还款协议
.s7o$u~l agreement of reinsurance 再保险协议
N+HN~'8r Agricultural Bank of China 中国农业银行
2NIK0%6 air passenger departure tax 飞机乘客离境税
Lkqu"V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
78dmXOZ'_h airport tax 机场税
f7d) alcohol duty 酒精税
<wj2:Z0 alienation 让与;让渡;转让
1swh7 alimony 生活费;赡养费
s67$tlV All Ordinaries Index [AOI] 所有普通股指数
KkJcHU all risks 全险;综合险
*% Vd2jW/ All Sales Record for Stock Market 《股票市场成交报告》
9OF5A<%"u Allied Capital Resources Limited 新联财务有限公司
kW6}57iV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2}~1poyi> allocation letter 拨款信件
DrHMlk5 allocation of fund 分配款项;预留款项
VI" ,E} allocation of profit 利润分配;溢利分配
>@h0@N allocation warrant 拨款令
?P{C=Td2z allotment 分配;配股
|],{kUIXO allotment notice 股份配售通知;配股通知
L!mQP allotment of shares 股份分配
0)k%nIhj allowable 可获宽免;免税的
pOIFO=k allowable business loss 可扣除的营业亏损
?o9l{4~g allowable expenses 可扣税的支出
pfZn<n5p allowance 免税额;津贴;备抵;准备金
m]7Y
)&3 allowance for debts 债项的免税额
'qQDM_+ allowance for depreciation by wear and tear 耗损折旧免税额
+vDT^|2SF allowance for funeral expenses 殡殓费的免税额
C(e!cOG allowance for inflation 为通货膨胀而预留的款项;通胀准备金
uZd)o
AB allowance for repairs and outgoings 修葺及支出方面的免税额
N4)&K[ allowance to debtor 给债务人的津贴
W%0-SR alteration of capital 资本更改
jqb,^T|j;m alternate trustee 候补受托人
W!XFaA$ amalgamation 合并
Ls*.=ARq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
P63z8^y ambit of charges 征税范围;收费范围
]y.,J amended valuation 经修订的估值
n9cWvy&f American Commodities Exchange 美国商品交易所
I?bL4u$\ American Express Bank Limited 美国运通银行
7dV^35 KP American Stock Exchange 美国证券交易所
]y-r
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oJyC{G amount due from banks 存放银行同业的款项
*Vv ;NA/ amount due from banks abroad 存放海外银行同业的款项
LP=!u~? amount due from holding companies 控股公司欠款
/~gM,* amount due from local banks 存放本港银行同业的款项
Br\/7F amount due to banks 银行同业的存款
*J1pxZ^ amount due to banks abroad 海外银行同业的存款
|])%yRAGQ amount due to holding companies 控股公司存款
D!qtb6<. amount due to local banks 本港银行同业的存款
WYEvW<Hv amount due to outport banks 外埠银行同业的存款
//H+S
q66 amount for note issue 发行纸币的款额
47$JN}qI0 amount of bond 担保契据的款额
z-krL: A amount of consideration 代价款额
[h%_` 8z amount of contribution 供款数额
z)QyQ amount of indebtedness 负债款额
7@+0E2' amount of principal of the loan 贷款本金额
?G!^|^S* amount of rates chargeable 应征差饷数额
<KHB/7 amount of share capital 股本额
[r^f5;Z amount of sums assured 承保款额
~aA+L-s| amount of variation 变动幅度
b$rBxe\ amount of vote 拨款数额
eUF PzioW amount payable 应付款额
2R<1^ amount receivable 应收款额
Pvbw>k; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r)U9u 0 analysis 分析
BN#^
/a- ancillary risk 附属风险
r'xa'6& annual account 周年帐目;周年帐目报表;年度决算;年结
{) Y
&Vr5 annual accounting date 年结日期
EMs$~CL4 annual allowance 每年免税额;年积金;年度津贴;年津
8 hWQ annual balance 年度余额
^9cqT2:t annual disposable income 每年可动用收入
4fP>;9[F annual estimates 周年预算
IO v4Zx<) annual fee 年费
Z!LzyCVl annual general meeting 周年大会
pjjs'A*y annual growth rate 年增率;每年增长率
wx<5*8zP annual long-term supplement 长期个案每年补助金
&,NHk9.aq annual pensionable emolument 可供计算退休金的年薪
P d*}0a~ annual report 年报
LNg[fF^: Annual Report on the Consumer Price Index 《消费物价指数年报》
VMHiuBz: annual return 周年报表;周年申报表;每年报税表格
J
)@x:,o Annual Return Rules 《周年报表规则》
0Apvuf1 annual review of consumer prices 每年消费物价回顾
H(?z?2b p annual roll-forward basis 逐年延展方式
'-W
p|A annual salary 年薪
QD\S E annual statement 年度报表;年度决算表
e^Jy-?E 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
ap;*qiNFQ annuitant 年金受益人
EWH'x$z_q annuity 年金
|6_<4lmTxF annuity contract 年金合约
\% ^<Ll annuity on human life 人寿年金
;9u6]%hQTX antecedent debt 先前的债项
OP:;?Fs9` ante-dated cheque 倒填日期支票
r}*2~;:pW anticipated expenditure 预期开支
d*q_DV anticipated net profit 预期纯利
y6:=2(]w<p anticipated revenue 预期收入
nwO;>Qr anti-inflation measure 反通货膨胀措施
9J2%9,^ anti-inflationary stance 反通货膨胀立场
.>CqZN,^ apparent deficit 表面赤字
T(ponLh apparent financial solvency 表面偿债能力
d&R/f Im apparent partner 表面合伙人
QKCk. 0Xe application for personal assessment 个人入息课税申请书
1iF
|t5>e application of fund 资金应用
o Q{gh$6* application to release as liquidator and to destruct the books of accounts and documents
ijyj}gpWha 申请免除清盘人职务及毁灭帐簿与文件
p?Yovckm appointed actuary 委任精算师
d/R:-{J)c appointed auditor 委任核数师;委任审计师
mYa0_P%^ appointed trustee 委任的受托人
eZP"M6 appointer 委任人
3ck;~Ncj< apportioned pro rata 按比例分摊
yVh]hL#4+w apportionment 分配;分摊
,YH^jc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sVh!5fby& apportionment formula 分摊方程式
`$MO.K{ apportionment of estate duty 遗产税的分摊
H6'xXS appraisal 估价;评估
1j0yON appreciable growth 可观增长
fa<83<.D appreciable impact 显着影响
S~Nx;sB appreciable increase 可观增长
ShGR!r< appreciation 增值;升值
)G*Hl^Z;4 appreciation against other currencies 相对其他货币升值
/6L\`\g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.bnoK appreciation tax 增值税
Y\ 9uR!0 appropriation 拨款;拨用;拨付
{u9VHAXCf appropriation account 拨款帐目
j g$%WAEb Appropriation Bill 拨款法案
dVCBpCxI appropriation-in-aid system 补助拨款办法
$:mCyP<y approved assets 核准资产
`<\AnhNW]I approved basket stock 认可一篮子证券
/H!I90 approved budget 核准预算
! daXF&q approved charitable donation 认可慈善捐款
'lIT7MK approved charitable institution 认可慈善机构
hiP^*5h approved currency 核准货币;认可货币
-V4@BKI8 approved estimates 核准预算
(Ptv#LSUX approved estimates of expenditure 核准开支预算
]u2!)vZh' approved overseas insurer 核准海外保险人
JrCm >0g approved overseas trust company 核准海外信托公司
Oo=}j approved pooled investment fund 核准汇集投资基金
Z;??j+`Eo approved provident fund scheme 认可公积金计划
k[G? 22t approved provision 核准拨款
m_(+-G approved redeemable share 核准可赎回股份
\>9%=32u. approved regional stock 认可地区性证券
Kw-E%7gh4c approved retirement scheme 认可退休金计划
P8;|>OLZ) approved subordinated loan 核准附属贷款
u-j Gv| ,| arbitrage 套戥;套汇;套利
.
6Bz48* arbitrageur 套戥者;套汇者
PiAA, arbitrary amount 临时款项
Ij{{Z;o3 arrangement 措施;安排;协定
O`|'2x{[O arrears 欠款
&XgB-}^: arrears of pay 欠付薪酬
=@{H7z(p& arrears of revenue 逾期未收税款;逾期未收的帐项
n*bbmG1 articles of association 组织章程;组织细则;组织章程细则
SV8rZWJ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
/r}t ascertainment of profit 确定利润
6!b9 6bV "Asia Clear" “亚洲结算系统”
Mb?6c y[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2r[Q$GPM< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HOu<,9?>Q Asian Development Fund [ADF] 亚洲发展基金
T#er5WOH Asian dollar bond 亚洲美元债券
yuKfhg7 Asian dollar market 亚洲美元市场
xE4T\%-K Asian dollar rate 亚洲美元利率
oa;[[2c Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l+YpRx/T\ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s u![ST( asked price 沽盘;喊价;索价;卖方报价
dsJ}C|N assessable income 应评税入息
(lEWnf=2h assessable loss 应评税亏损
uX`Jc:1q3 assessable profit 应评税利润
p~=%CG^5 assessable value 应评税值
eMWY[f3 assessed profit 估定利润
m6'YFpf)V assessed value 经评估价值
!|Vjv}UO assessment 评税;评定;估价;评税单
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assessment number 评税编号;估价编号
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assessment of additional tax 补加税评税
0~n=|3*P assessment of performance 业绩评估;实绩评价
"o[\Aec: Assessor 评税主任
%2/WyD$U asset price bubbles 资产价格泡沫
yUNl)E asset-backed securities 具资产保证的证券
n6ud;jN| assets accretion 资产增值
d![EnkyL; assets and liabilities 资产与负债
p&XbXg- assets betterment statement 资产递增表;资产改进表
F"a,[i,[W assets lending 实物放款;有抵押贷款
a>""MC2 assets of the company passing on the death 死者去世时转移的公司资产
Hhfqb"2on assets pledged as security for liabilities 用作负债抵押的资产
/mqEc9sq, assets portfolio 资产投资组合
+J.^JXyp0 assets price 资产价格
8!:4m"Y assets quality 资产质素
ilzR/DJ Ma assets realization 资产变现
KX`MX5?x assets refinancing arrangement 资产再集资安排
L`];i8=I assets securitization 资产证券化
SM0= assets situated outside Hong Kong 在香港以外地方的资产
=\oNu&Q^ assets stripping 削减资产;拆卖资产
R,6?1Z:J assets value 资产值
js k<N assignee 承让人
a=C?fh assignment 转让;转让书;转让契
(K0FWTmm assignment of interest 权益转让
S{fNeK assignment of letters patent and trade mark 专利证书及商标转让
dd98vVj assignment of property 物业转让;物业转让书
'4N[bRCn assignment right 转让权
2+y4Gd 7 assignor 转让人
#(XP=PUj associate 有联系的人;有关连人士;相联者;合伙人;联系人
z2 nDD6N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
dR $@vDm associate member 附属会员
sQTW?KA-Te associated body corporate 相联法人团体
^H&6'A` associated company 相联公司;联属公司
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F#B#9 associated corporation 相联法团
MPM_/dn- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
srg#<oH|{c 公认会计师公会〔英国〕
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"j Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GT#i Y* association of underwriters 承保人组织
#[Ns\%Ri0 assumption of control 接管
K$f~Fft assurance 担保;保险;转易;转易书
'nW:2(J assurance of interest 权益的转易
CUY2eQJ{U at 19XX price 按一九XX年价格计算
#!Kg?BR2 at a discount 按赔价计算;按贴水价格计算;打折扣
Eepy%-\ at a premium 按溢价计算;按升水价格计算
YzEa?F*$ at call 通知付款;按通知
=`.9 V< at constant market price 按固定市价计算
qItj`F)d at constant price 按固定价格计算
qRB&R$ at cost 按成本计算
3osAWSCEL at current market price 按当时市价计算;按现时市价计算
DQ~+\ at current price 按当时价格计算;按现时价格计算
H-0deJ[> at factor cost 按要素成本计算;按生产要素成本计算
"4Anh1,js at money-of-the-day price 按付款当日价格计算
~Dgui/r9J at or better 按指定或较佳价位〔买卖指令〕
dHd{9ftyF at par 按面值计算;平价
udW,
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]NsbV at the close 按收市盘
>W 8!YOc at the opening 按开市盘
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attestation 见证;见证条款
c69B[Vjb at-the-money option 平价期权
/:C"n|P7Z attorney 受权人;受托代表人
S(/@.gI:f attornment 新拥有人承认书
[,G]#<G?q attributable profit 可归属利润
uw;s](~E attributable share value 可归属股份价值
vmW4a3 Auckland Stock Exchange 奥克兰证券交易所
/AW6XyMD_ auction 拍卖
K Rm4r auctioneer 拍卖商
DF9Br
D0{ audit 审计;核数
EMJio\ Audit Commission 审计署
!4-NbtT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z#^2F8,] 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〕
TC J\@|yw audit review 帐目审查
SE%i@} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D~8f6Ko"m audited account 审计帐目;经审计的帐目
?Yz.tg audited annual account 经审计的周年帐目
aD0w82s]J audited balance sheet 经审计的资产负债表
jS|(g##4 auditor 核数师;核数主任;审计师
yh lZdF auditor's certificate 核数师证明书;审计师证明书
zg|yW6l)9 auditor's report 核数师报告;审计师报告
&X +@,! Aussie bond 澳元债券
S.M< ( austerity budget 紧缩预算
kD"dZQx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A5
8i}G9 Australia All Ordinaries Index 澳洲所有普通股票指数
lzl4pnj Australian Dollar [AUD] 澳元
Awe\KJ^` Australian Options Market 澳大利亚期权市场
i~k?k.t8 Australian Securities Commission 澳洲证券事务监察委员会
/WMG)#kw' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o<T>G{XYB Australian Stock Exchange 澳大利亚证券交易所
7.akp Austrian Schilling [ATS] 奥地利先令
uK): d&]Ux authentication 认证;鉴证
#`}g?6VHo authority to purchase 委托购买证;委购书
0D0 #*J authorization 认可;核准;授权;授权书
.{)b^gE authorization by direction 指示授权
b@5&<V;r2 authorization by instruction 指令授权
uodO^5"- authorization by warrant 令状授权
b\H(Lq17 authorization of unit trust 单位信托的认可
WV?iYX! authorized agent 指定代理人
-hhE`Y authorized capital 法定资本
E39:}_IV authorized clerk 出市员
rPr#V1}1a authorized dealer 认可交易商
vad" N authorized financial institution 认可财务机构
r_
r+&4n authorized fund 认可基金
HHtp.;L/ authorized fund house 获授权的基金公司;认可基金公司
v
mw7H authorized institution 认可机构
_BcB@a authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iHQFieZ.E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A+Z3b:}~ authorized insurer 获授权保险人;获认可承保人
K\n %&w authorized investment 特准投资项目
$#"}g#u authorized person 获授权人
_%<7!|" authorized representative 获授权代表
"P0o)g+{ authorized share capital 法定股本
G|Q}.v automated quotation system 自动报价系统
8> O'_6Joj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F)v+.5T1 自动交易系统〔香港期货交易所有限公司〕
;|9VPv/ automatic adjustment mechanism 自动调整机制
HQ2in_' automatic adjustment system 自动调整系统
qWQJ> Automatic Clearing House 自动票据交换所
C8NbxP automatic exchange rates accumulation system 自动化汇率累集系统
Rra(/j<rQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M(oW;^B automatic teller machine [ATM] 自动柜员机
.[K{;^> autopay 自动转帐
=U|J{^ >I available assets 可用资产
t"RgEH@ available fiscal reserve 现存财政储备
s?OGB} available profit 可用利润
(Grj_p6O Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
a ,W5T8 average 平均;平均数;海损
<8-I:o]mF average basic salary 平均基本薪金
w&f29#i;b average consumer expenditure 平均消费开支;一般消费开支
$Q]`+:g*} average cost 平均成本
*7!}[ v_ average cost of land production 增辟土地平均成本
NW!e@;E+i average daily turnover 平均每日成交额
P\SD_8 average daily wage rate 平均每日工资率
iAup',AZg average expenditure pattern 平均开支模式
B-M|}T average growth rate 平均增长率
2evM|Dj average net fixed assets 固定资产平均净值
(m.]0v*&c average of relatives 相对价格平均数
4p %`Lv average price 平均价格
!K`;fp! average propensity to consume 平均消费倾向;一般消费倾向
F(SeD)ml average propensity to save 平均储蓄倾向;一般储蓄倾向
{n.g7S~ average rate 平均率
UP, 0`fh(y average revenue 平均收入;平均收益
!j7b7<wR average stock 平均库存;平均存货
t}*teo[ average yearly rent 平均年租
-pX/Tt6 avoidance of double taxation 避免双重课税
n=hz7tjaz avoidance of tax 避税