A:
{wA(%e3_ A share A股;甲类股份
f=:ycd! abatement of tax 减税;减扣免税额
,58XLu ABN AMRO Bank N.V. 荷兰银行
|2AMj0V~ above-the-line expenditure 线上项目支出;经常预算支出
_Fe%Ek1Yy above-the-line receipt 线上项目收入;经常预算收入
V?t56n Y} ABSA Asia Limited 南非联合亚洲有限公司
H.o=4[ absolute change 绝对数值变更
^-nL!>FYY absolute expenditure 实际开支
U-+o6XX absolute guideline figure 绝对准则数字
l/xpAx absolute interest 绝对权益
(sDZ&R absolute order of discharge 绝对破产解除令
'<=77yDg absolute profit margin 绝对利润幅度
H^sImIEUT absolute value 实值;绝对值
db*yA@2Lg absolutely vested interest 绝对既得权益
xB:]{9r absorbed cost 已吸收成本;已分摊成本
80_}}op?8 absorption 吸收;分摊;合并
&s^t~>Gpr absorption rate 吸收率;摊配率;分摊率
pGRk ACB Finance Limited 亚洲商业财务有限公司
7H])2:) acceptable form of reciprocity 合理的互惠条件
CXiDe)|<E acceptable rate 适当利率;适当汇率
M!tR>NMH acceptance agreement 承兑协议
kY?w] lS)t acceptance for honour 参加承兑
E[NszM[P acceptor 承兑人;接受人;受票人
*q-VY[2 acceptor for honour 参加承兑人
(l+0*o,( accident insurance 意外保险
dD351!- Accident Insurance Association of Hong Kong 香港意外保险公会
0<FT=tKm accident insurance scheme 意外保险计划
EQ [K accident year basis 意外年度基准
L/ g8@G
; accommodation 通融;贷款
zFi)R }Ot accommodation bill 通融票据;空头票据
W\EvMV" accommodation party 汇票代发人
4|/}~9/ account balance 帐户余额;帐户结余
8hV>Q account book 帐簿
xp*Wf#BF account collected in advance 预收款项
DFMf"_p account current book 往来帐簿
%w#z account of after-acquired property 事后取得的财产报告
[Smqe>U1 account of defaulter 拖欠帐目
Nr"gj$v account payable 应付帐款
A$3ll|%j account payee only [A/C payee only] 只可转帐;存入收款人帐户
W"!{f account receivable 应收帐款
hsAk7KC account receivable report 应收帐款报表
sa?s[ account statement 结单;帐单;会计财务报表
.^xQtnq account title 帐户名称;会计科目
0e +Qn&$#4 accountant's report 会计师报告
y9Pw'4R Accountant's Report Rules 会计师报告规则
k
1lK`p accounting and auditing procedure 会计与审计程序;会计与核数程序
J?Bj=b Accounting Arrangements 《会计安排》
cv5+[;(b accounting basis 会计基础
$Sgq7 accounting by Official Receiver 破产管理署署长呈交的帐目
PO nF_FC Accounting Circular 《会计通告》
K%.t%)A_3 accounting class 会计类别
MK.TBv accounting date 记帐日期;会计结算日期
zDf96eK accounting for money 款项核算
zI= 9 Accounting Officer 会计主任
Z&|Dp*Z accounting period 会计报告期;会计期
eGW
h]% accounting policy 会计政策;会计方针
3Yf~5csY accounting practice 会计惯例
7q&T2?GEN accounting principle 会计准则
)i"52! accounting record 会计记录
Nd
He:: accounting report 会计报告
s|][p| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d(YAH@ Accounting Society of China 中国会计学会
(qw;-A
W8 accounting statement 会计报表
U!jRF accounting system 会计制度;会计系统
eIj2(q9 accounting transaction 会计事项;帐务交易
*P\OP'o_ accounting treatment 会计处理
#y8Esik accounting year 会计年度
0
s@>e accretion 增值;添加
b63DD( accrual 应计项目;应累算数目
qtjx<`EK> accrual basis 应计制;权责发生制
)}J}d) accrual basis accounting 应计制会计;权责发生制会计
Y,m=&U accrue 应累算;应计
I@kMM12>c accrued benefit 应累算利益
19bqz ) accrued charges 应计费用
q}]z8 L accrued cumulative preference share dividend 应累算的累积优先股股息
734H{,~ accrued expenses 应累算费用
~H4Tr[8a accrued interest payable 应付利息;应计未付利息
QsPZ dC accrued interest receivable 应收利息;应计未收利息
-sx=1+\nf accrued right 累算权益
.7HEI;4 accruing profit 应累算的利润
WM0-F@_ accumulated fiscal reserve 累积财政储备
D1V^DbUm_ accumulated profit 累积利润;滚存溢利
;ykX]5jGh accumulated reserve 累积储备
bSW~hyI w accumulation of surplus income 累积收益盈余
8w ]'U acquired assets 既得资产
2]5ux!Lqln acquisition 收购;购置;取得
|ADg#oX acquisition cost 购置成本
U9XOs)^ acquisition expenses 购置费用
0pBG^I`_ acquisition of 100% interest 收购全部股权
CN6b982& acquisition of control 取得控制权
;73{n*a$ acquisition of fixed assets 购置固定资产
`^)oVs acquisition of shell “买壳”
v<ati c acquisition price 收购价
q4niA act of God 天灾
R=C+] acting partner 执事合伙人
=&mdxKoT0 active market 买卖活跃的市场;交投畅旺的市场;旺市
eI/@ut}v active partner 积极参与的合伙人
'Uo|@tK active trading 交投活跃
#TIlM]5% actual circulation 实际流通
s,j=Kym% actual cost 实际成本
L-|u=c-6 actual expenditure 实际开支;实际支出
7-}/{o*,5 actual income 实际入息;实际收入;实际收益
Nkx W*w%}l actual market 现货市场
-+Z&O?pSH actual price 现货价;实际价格
loD:4e1 actual profit 实际利润
SQ`KR'E actual quotation 实盘;实际价位;实际报价
J@IF='{ actual year basis 按实际年度计算
^x_+& actuals 实货
RWZjD#5%Z actuarial investigation 精算调查
k^%F4d3z@C actuarial principle 精算原则
eK/rsr actuarial report 精算师报告
&ZJ$V Actuarial Society of Hong Kong 香港精算学会
wx^1lC2 actuarial valuation 精算师估值
U3p Mv|b actuary 精算师
ei
@$_w*TH ad referendum agreement 暂定协议;有待覆核的协定
Sj;:*jk!h ad valorem duty 从价税;按值征税
X1="1{8H ad valorem duty system 从价税制
KS;Wr6]@(O ad valorem fee 从价费
gFxa UrZA ad valorem tariff 从价关税
4EJ6Zy![0* additional allowance 额外免税额
5Y5N additional amount for unexpired risk 未过期风险的额外款额
Zb2.o5#} additional assessable profit 补加应评税利润
"9,+m$nj additional assessment 补加评税
=BBqK=W.d additional commitment 额外承担
}^PdW3O*m, additional commitment vote 额外承担拨款
4x$Ts %] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\7q>4[ additional dependent parent allowance 供养父母额外免税额
AE4>pzBe additional provision 额外拨款
Y~
Nt9L additional stamp duty 附加印花税
@|}=W Q additional tax 补加税罚款;补加税款
`7_s@4: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`%.x0~ih adjudged bankrupt 被裁定破产
{&h= adjudicated bankrupt 裁定破产人
&z"yls adjudication fee 裁定费;评定印花税额手续费;评估契据费
gal.<SVW adjudication of bankruptcy 裁定破产;宣告破产
ETaLE[T%1 adjudication of insolvency 裁定无力偿还债务
~ym-Szo adjusted actual 经调整的实数;调整后的实数
?Q: KW adjusted current assets 经调整的流动资产;调整后的流动资产
:2MHx}]il adjusted figure 经调整的数字;调整后的数额
5dhT?/qvc adjusted liabilities 经调整的负债;调整后的负债
xilA`uw`1 adjusted loss 经调整的亏损;调整后的亏损
HNV"'p; 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
Cc` )P>L adjusted profit 经调整的利润;调整后的利润
Q46sPMH+_ adjusted surplus 经调整的盈余额;调整后的盈余额
M9wj
};vy adjusted value 经调整的价值;调整后的价值
UzUt=s!^H adjustment 调整;修订;理算〔保险〕
X-5&c$hv adjustment centre 调剂中心
6M@m`c adjustment lag 调整过程的时间差距;调整时差
Zc*gRC adjustment mechanism 调整机制
^/jALA9! adjustment of loss 亏损调整
E"b"VB adjustment process 调整过程;调整程序
u/4|Akui adjustment range 调整幅度
zbP#y~[ administered exchange rate 受管制汇率
/N`E4bKBR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lISu[{b? administration expenses 行政费用
3EX41)u administration fee 手续费;行政费
\"mLLnK?
administration in bankruptcy 破产管理
oW8 hC administration order 遗产管理令
9h'klaE( administrator 管理人;遗产管理人
fu7J{-<<R administrator of the estate 遗产管理人
0V?:5r< admission of debt 债项承认书
-_~T;cj6 admission of proof 接纳债权证明
6Er%td)f advance 放贷款项;垫付款项;预支款项;预付款项
\:91BQP
c advance account 暂支帐目;预付款帐户
]73BJ advance compensation 预付补偿金
VTxLBFK; advance from shareholder 股东垫款
hG.~[#[&6 advance pending reimbursement 预支以待日后付还
_z \PVTT advanced economy 先进经济体系
qU:Mvb^5& advancement 预付;预付财产
x2H?B`5 advances warrant 垫款令
;PhX[y^* advancing 贷出
L51uC ,QF adverse balance 逆差
}&Jml%F4uR adverse exchange 逆汇
1R"ymWg" advertisement addressed to shareholders 在报章刊登的致股东通告
9-N*Jhg advice for collection 托收通知书
yX;v advice of drawing 提款通知书;汇票通知书
s~Od(,K advice of payment 付款通知
7I<] ;j Advisory Committee [Securities and Futures Commission]
F#$[jh$ 谘询委员会〔证券及期货事务监察委员会〕
ejC== Fkc Advisory Committee on Diversification 经济多元化谘询委员会
X8=sk affidavit 誓章;遗产申报誓章
i3 n0W1~ affidavit of no receipt 述明无收款的誓章
2j7e@pr affiliate 联号;联营公司;附属公司
_J`q\N
K affiliated company 附属公司;联号;联营公司
pZe:U;bb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zq&,KZ affordability 负担能力
[vY? ! African Development Bank [AfDB] 非洲开发银行
x'wT%/hp after-acquired property 事后取得的财产
3ws}E6\D after-hours dealing 市后交易
J2adA9R/, after-tax profit 税后盈利;税后利润;税后溢利
kQMALS@R agency agreement 代理协议
N5:muh
\
agency expenses 代理机构的开支
B0}f,J\ agency fee 代理费
mH*6Q> Agency Law 《代理法》
t&=]>blIs agent 代理人;承销人
D$
+"n agent of company 公司代理人
Xm}~u?$3 agent's fee 代理人费;经纪费
CJu3h&Rp aggregate 总计;总数;总体数字
f,}]h~w\ aggregate amount 总款额;总额
wH Q$F(by aggregate assets and liabilities 总体资产与负债
4`#3p@- aggregate at constant price 按固定价格计算的总体数字
/|2#s%|-= aggregate demand 总需求
zg83->[ aggregate gross position 总持仓量
pg'3j3JW$ aggregate limit 总限额
\;Ywr3 aggregate of salaries tax 合计薪俸税
53cW`F aggregate performance 总体表现;总体业绩
B!cg)Y?.bd aggregate supply 总体供应
-(fvb aggregate surplus 总盈余
'@<aS?@!t aggregate total 整体总额
pu +"bq aggregate value 总值;合计价值
aPMqJ#fIr aggregated basis 合计基准
aD:vNX aggregated net chargeable income 合计应课税入息实额
KW.QVBuVO# aggregation 合并计算;合计;总和
(C
EXPf aggregation of incomes of husband and wife 夫妇入息合并计算
4_w+NI,; aggregation of property 财产的总和
&18CCp\3)c agio 差价;贴水
__,1;= 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》
1k}U+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
HrZ\=1RB 《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》
#}rv) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q@-7{3 《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》
BI,j/SRK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~rX2oLw{&
《香港政府和大韩民国政府关于相互促进和保护投资协定》
4^0L2BVcv agreement for a settlement 授产协议
G.}
3hd0 agreement for assignment 转让协议
er?'o1M agreement for sale 售卖协议;买卖协议
d8? }69:h agreement for sale and purchase 买卖协议
1wpeYn7>W agreement for the payment of interest 支付利息协议
duKR;5: agreement for the repayment of money 还款协议
YkKq}DXj agreement of reinsurance 再保险协议
<([1(SY2e Agricultural Bank of China 中国农业银行
(&G4@V d air passenger departure tax 飞机乘客离境税
)MKzAAt~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;hOrLy&O airport tax 机场税
&T8prE? alcohol duty 酒精税
/ 1jb8w' alienation 让与;让渡;转让
Tv&-n alimony 生活费;赡养费
{1y-*@yU( All Ordinaries Index [AOI] 所有普通股指数
"gD)Uis all risks 全险;综合险
uwl;(zwh_ All Sales Record for Stock Market 《股票市场成交报告》
3P!Jw7e Allied Capital Resources Limited 新联财务有限公司
1Yy5bg6+E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E(e'qL allocation letter 拨款信件
iG1vy'J#o allocation of fund 分配款项;预留款项
ncluA~ 8 allocation of profit 利润分配;溢利分配
/?jAG3" allocation warrant 拨款令
tndtwM*B' allotment 分配;配股
T/"6iv\1 allotment notice 股份配售通知;配股通知
XTHy
CK allotment of shares 股份分配
3JiDi
X"| allowable 可获宽免;免税的
i`^`^Ka allowable business loss 可扣除的营业亏损
9 T4x1{mO allowable expenses 可扣税的支出
MEQ:[;1 allowance 免税额;津贴;备抵;准备金
XQu~/{A= allowance for debts 债项的免税额
fL8+J]6A6 allowance for depreciation by wear and tear 耗损折旧免税额
p*rBT,' allowance for funeral expenses 殡殓费的免税额
pNo<:p allowance for inflation 为通货膨胀而预留的款项;通胀准备金
05\A7.iy allowance for repairs and outgoings 修葺及支出方面的免税额
{iqH 27\E allowance to debtor 给债务人的津贴
V=}b>Jo2j alteration of capital 资本更改
9tVA.:FOZ alternate trustee 候补受托人
`":ch9rK amalgamation 合并
VN[h0+n4Th ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/!kKL$j ambit of charges 征税范围;收费范围
g(\FG amended valuation 经修订的估值
63d'
fgVp American Commodities Exchange 美国商品交易所
L[d7@ American Express Bank Limited 美国运通银行
Y#_,Ig5. American Stock Exchange 美国证券交易所
d*Y&V$?zl amortization 摊销
"qRE1j@%a amount due from banks 存放银行同业的款项
T1pA
<6 amount due from banks abroad 存放海外银行同业的款项
xD;5z`A3 amount due from holding companies 控股公司欠款
A+T!DnVof amount due from local banks 存放本港银行同业的款项
)z9)oM\ amount due to banks 银行同业的存款
) =<,$|g amount due to banks abroad 海外银行同业的存款
AlNiqnZ amount due to holding companies 控股公司存款
<h2WM (n amount due to local banks 本港银行同业的存款
:0.Z/s - amount due to outport banks 外埠银行同业的存款
LqTyE amount for note issue 发行纸币的款额
8?4j- amount of bond 担保契据的款额
[0D( PV(n amount of consideration 代价款额
5Cd>p< amount of contribution 供款数额
$
+h~VC amount of indebtedness 负债款额
Vh:%e24Z amount of principal of the loan 贷款本金额
-DrR6kGjR amount of rates chargeable 应征差饷数额
)eNR4nF amount of share capital 股本额
maLKUSgo amount of sums assured 承保款额
uYlC*z{ amount of variation 变动幅度
}u&.n
pc amount of vote 拨款数额
ewqfs/ amount payable 应付款额
^0R.U+?+ amount receivable 应收款额
<8[BB7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BhkJ>4# analysis 分析
nZa.3/7dJ ancillary risk 附属风险
z!5^UD8"W annual account 周年帐目;周年帐目报表;年度决算;年结
^c}Z$V annual accounting date 年结日期
k7Fa+Y)K7 annual allowance 每年免税额;年积金;年度津贴;年津
~#dNGWwG annual balance 年度余额
2H_|Attoi annual disposable income 每年可动用收入
>[=q9k annual estimates 周年预算
,V!s w5_5m annual fee 年费
cA1"Nek annual general meeting 周年大会
yc2c{<Ya5 annual growth rate 年增率;每年增长率
Uu{I4ls6B annual long-term supplement 长期个案每年补助金
6)m}e?D> annual pensionable emolument 可供计算退休金的年薪
t5#IiPp annual report 年报
o`HZS|>K* Annual Report on the Consumer Price Index 《消费物价指数年报》
OS6 l*S(' annual return 周年报表;周年申报表;每年报税表格
8*3<Erv Annual Return Rules 《周年报表规则》
l [?o du4 annual review of consumer prices 每年消费物价回顾
]:JoGGE a0 annual roll-forward basis 逐年延展方式
a|`Pg1j# annual salary 年薪
Mf%0Cx ` annual statement 年度报表;年度决算表
v`MCV29!} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
0b9K/a%sQv annuitant 年金受益人
I0=YIcH5 annuity 年金
7wsn8_n9 annuity contract 年金合约
*,~d!Fc annuity on human life 人寿年金
S1&mY'c antecedent debt 先前的债项
_6&x$*O ante-dated cheque 倒填日期支票
ozF>2`K
} anticipated expenditure 预期开支
9hEIf,\ anticipated net profit 预期纯利
@Hj5ZJ
3 anticipated revenue 预期收入
1+RG@Cp anti-inflation measure 反通货膨胀措施
LY[XPV]t anti-inflationary stance 反通货膨胀立场
4df)?/ apparent deficit 表面赤字
=vMFCp;mv apparent financial solvency 表面偿债能力
EAU6z(X$ apparent partner 表面合伙人
7y:%^sl application for personal assessment 个人入息课税申请书
[f}YXQ0N) application of fund 资金应用
mOr>*uR application to release as liquidator and to destruct the books of accounts and documents
Cfu]umZLn 申请免除清盘人职务及毁灭帐簿与文件
tgH@|Kg appointed actuary 委任精算师
y^tuybpZY< appointed auditor 委任核数师;委任审计师
Qx|m{1~- appointed trustee 委任的受托人
<Yu}7klJE appointer 委任人
`me2Q apportioned pro rata 按比例分摊
r k;k:<c apportionment 分配;分摊
^AK<]r<?L? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zE5%l`@|o apportionment formula 分摊方程式
9(DS"fgC apportionment of estate duty 遗产税的分摊
$-m@cObw!. appraisal 估价;评估
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Fq3 appreciable growth 可观增长
N"/jn_>+j appreciable impact 显着影响
$Zp\^cIE+ appreciable increase 可观增长
z9pv| appreciation 增值;升值
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appreciation against other currencies 相对其他货币升值
-?`^^v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
= ;#?CAa: appreciation tax 增值税
DVt;I$ appropriation 拨款;拨用;拨付
An!1>`8r appropriation account 拨款帐目
2Jl6Xc8 Appropriation Bill 拨款法案
x?Doe`/6? appropriation-in-aid system 补助拨款办法
E&P'@'Yk approved assets 核准资产
NL
3ri7n approved basket stock 认可一篮子证券
.5'M^ approved budget 核准预算
3JM0 m ( approved charitable donation 认可慈善捐款
UVlD]oXKh approved charitable institution 认可慈善机构
xGTVC=q approved currency 核准货币;认可货币
wgxr8;8`q approved estimates 核准预算
"2q}G16K approved estimates of expenditure 核准开支预算
fy" q approved overseas insurer 核准海外保险人
6/Y3#d approved overseas trust company 核准海外信托公司
`z%f@/:fG approved pooled investment fund 核准汇集投资基金
4Tgy2[D?q approved provident fund scheme 认可公积金计划
wl H6 approved provision 核准拨款
U|.kAI* approved redeemable share 核准可赎回股份
Aq%TZ_m approved regional stock 认可地区性证券
iTF`sjL approved retirement scheme 认可退休金计划
p/L|;c approved subordinated loan 核准附属贷款
i1$ $86 arbitrage 套戥;套汇;套利
5xe}ljo arbitrageur 套戥者;套汇者
n@ lf+
arbitrary amount 临时款项
, f{< arrangement 措施;安排;协定
WzZ<ZCHm arrears 欠款
o^FlQy\ arrears of pay 欠付薪酬
68JYA? arrears of revenue 逾期未收税款;逾期未收的帐项
Bee`Pp2 articles of association 组织章程;组织细则;组织章程细则
gKoB)n<[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
HZC^Q7]hy ascertainment of profit 确定利润
~``oKiPg@ "Asia Clear" “亚洲结算系统”
+U{8Mj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
;"46H'>! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"/[xak!g Asian Development Fund [ADF] 亚洲发展基金
low
0@+Q Asian dollar bond 亚洲美元债券
>Lj0B%^EvM Asian dollar market 亚洲美元市场
=i[ _C>U Asian dollar rate 亚洲美元利率
Xc~yr\%] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xR}^~14Bz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U Hh asked price 沽盘;喊价;索价;卖方报价
q ww* assessable income 应评税入息
%0l'Nuz assessable loss 应评税亏损
S?ELFq(g assessable profit 应评税利润
3y?I^ .B assessable value 应评税值
/W\@/b, assessed profit 估定利润
Q`-JRY- assessed value 经评估价值
5r)ndW,aN assessment 评税;评定;估价;评税单
@-=0T!/ assessment number 评税编号;估价编号
1"tyxAo\ assessment of additional tax 补加税评税
Pj(DlC7G, assessment of performance 业绩评估;实绩评价
ChzKwYDY Assessor 评税主任
C$?gt-tJ' asset price bubbles 资产价格泡沫
L!G]i;=: asset-backed securities 具资产保证的证券
?e( y/ assets accretion 资产增值
6Hoc F/Ye assets and liabilities 资产与负债
:}(Aq;}X assets betterment statement 资产递增表;资产改进表
|j:"n3~6 assets lending 实物放款;有抵押贷款
=hD@hQi assets of the company passing on the death 死者去世时转移的公司资产
:Z)a&A9v assets pledged as security for liabilities 用作负债抵押的资产
r,I';vm<` assets portfolio 资产投资组合
*UBukn assets price 资产价格
VwJ A assets quality 资产质素
CqK&J
/8 assets realization 资产变现
Kz>bfq7 assets refinancing arrangement 资产再集资安排
iY@wg 8ry assets securitization 资产证券化
S&(MR%". assets situated outside Hong Kong 在香港以外地方的资产
$>^DkrOd assets stripping 削减资产;拆卖资产
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assets value 资产值
UF37|+"E assignee 承让人
b7-M'-Km0_ assignment 转让;转让书;转让契
u~b;m
assignment of interest 权益转让
oA/[>\y assignment of letters patent and trade mark 专利证书及商标转让
pUbf]3 t assignment of property 物业转让;物业转让书
L_4c~4 assignment right 转让权
; '6`hZ assignor 转让人
WEy$SN+P associate 有联系的人;有关连人士;相联者;合伙人;联系人
{3,_i66 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
lGoP(ki associated body corporate 相联法人团体
TOF_m$@# associated company 相联公司;联属公司
uBpnfIe associated corporation 相联法团
@ ;T|`Y=7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b0X<)1O 公认会计师公会〔英国〕
|T`ZK?B+u Association of Futures Exchange Brokers 香港期货经纪协会
U)CGRh8%+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U'4j+vUc association of underwriters 承保人组织
&.W,Hh assumption of control 接管
>}~\*Y\8@ assurance 担保;保险;转易;转易书
!fX&i 6 assurance of interest 权益的转易
b$@vJ7V! at 19XX price 按一九XX年价格计算
/Z3 Mlm{ at a discount 按赔价计算;按贴水价格计算;打折扣
/%&Kbd at a premium 按溢价计算;按升水价格计算
HKB?G~ at call 通知付款;按通知
q|7i6jq\*R at constant market price 按固定市价计算
zEM c) at constant price 按固定价格计算
{L6@d1u at cost 按成本计算
Q)]C~Q at current market price 按当时市价计算;按现时市价计算
t)qu@m?FZ) at current price 按当时价格计算;按现时价格计算
HpLCOY1- at factor cost 按要素成本计算;按生产要素成本计算
9j94]w2v at money-of-the-day price 按付款当日价格计算
-9PJ4"H at or better 按指定或较佳价位〔买卖指令〕
K Eda6zZH at par 按面值计算;平价
~,YxUn8@ at sight 见票即付
f%,Vplb at the close 按收市盘
%<dvdIB at the opening 按开市盘
TEJn;D<1I, attestation 见证;见证条款
L
i g7Ac, at-the-money option 平价期权
zv%]j0 ? attorney 受权人;受托代表人
]S attornment 新拥有人承认书
gm^j8B attributable profit 可归属利润
6DkFI kS attributable share value 可归属股份价值
1`sLbPW Auckland Stock Exchange 奥克兰证券交易所
ztS:1\ auction 拍卖
IL0e:-@!0 auctioneer 拍卖商
hw5NHZ I' audit 审计;核数
z:Y
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Audit Commission 审计署
,r5'nDV=d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_BFDsQ 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〕
WHF[l1 audit review 帐目审查
MiK
-W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gDN7ly]6M audited account 审计帐目;经审计的帐目
~`Y!_ '(x audited annual account 经审计的周年帐目
1j_gQ,'20 audited balance sheet 经审计的资产负债表
o}4~CN9} auditor 核数师;核数主任;审计师
*VX"_C0Jy= auditor's certificate 核数师证明书;审计师证明书
a^vTBJXo auditor's report 核数师报告;审计师报告
iY,FfuE Aussie bond 澳元债券
ZA1:Y{V austerity budget 紧缩预算
']bw37_U, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!V^wq]D2 Australia All Ordinaries Index 澳洲所有普通股票指数
4 EE7gkM5 Australian Dollar [AUD] 澳元
Tv[|^G9x Australian Options Market 澳大利亚期权市场
Tv[h2_+E Australian Securities Commission 澳洲证券事务监察委员会
a Fh9B\n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!{1;wC(b Australian Stock Exchange 澳大利亚证券交易所
olv0w;s Austrian Schilling [ATS] 奥地利先令
@k-C>h()C authentication 认证;鉴证
s'4O]k` authority to purchase 委托购买证;委购书
Vi m:: authorization 认可;核准;授权;授权书
Rs@>LA authorization by direction 指示授权
wo+b": authorization by instruction 指令授权
Xi~7pH authorization by warrant 令状授权
oNEjlV* authorization of unit trust 单位信托的认可
[%c5MQ?H authorized agent 指定代理人
\<aR^Sj. authorized capital 法定资本
;;|o+4Ob; authorized clerk 出市员
WR"?j9y_q authorized dealer 认可交易商
!AXt6z cZ authorized financial institution 认可财务机构
C+L_f_6] authorized fund 认可基金
`nCVO;B authorized fund house 获授权的基金公司;认可基金公司
XfQK
kol authorized institution 认可机构
ID]E3K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gy`WBg(7x authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
["_+~* authorized insurer 获授权保险人;获认可承保人
@tIY%;Bgk authorized investment 特准投资项目
cC*H.N authorized person 获授权人
7_Op(C4,nC authorized representative 获授权代表
JKz]fgOd$ authorized share capital 法定股本
$KVCEe!X automated quotation system 自动报价系统
qKD
Nw8> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:V0sKg|sS 自动交易系统〔香港期货交易所有限公司〕
P:>]a$Is automatic adjustment mechanism 自动调整机制
#9glGPR( automatic adjustment system 自动调整系统
y 2C Jk~ Automatic Clearing House 自动票据交换所
BR-4L2[ automatic exchange rates accumulation system 自动化汇率累集系统
!%'"l{R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z5J$".O` automatic teller machine [ATM] 自动柜员机
x#XxD<y autopay 自动转帐
"s.hO0Z available assets 可用资产
O+?vQ$z available fiscal reserve 现存财政储备
/PKu",Azj available profit 可用利润
{G+iobQdd Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
\beYb0(+ average 平均;平均数;海损
CB0p2WS_ average basic salary 平均基本薪金
N;v]ypak average consumer expenditure 平均消费开支;一般消费开支
UP7?9\ average cost 平均成本
aL&nD1f=!- average cost of land production 增辟土地平均成本
'!F'B: average daily turnover 平均每日成交额
s6QD^[ average daily wage rate 平均每日工资率
q+BG average expenditure pattern 平均开支模式
"vX\Q rL average growth rate 平均增长率
`B~zB=} average net fixed assets 固定资产平均净值
Z7NR%u_|[ average of relatives 相对价格平均数
F1t+D)KA> average price 平均价格
DP-0,Gt&Xj average propensity to consume 平均消费倾向;一般消费倾向
U4[GA4DZ average propensity to save 平均储蓄倾向;一般储蓄倾向
Us.k, average rate 平均率
p<<dj% average revenue 平均收入;平均收益
V`8\)FFG average stock 平均库存;平均存货
Q
ZC\%X8j average yearly rent 平均年租
n1x"B>3 avoidance of double taxation 避免双重课税
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B'AXv6 avoidance of tax 避税