A:
0>BxS9?w A share A股;甲类股份
agx8 *x abatement of tax 减税;减扣免税额
FprdP*/ ABN AMRO Bank N.V. 荷兰银行
]{6/6jl above-the-line expenditure 线上项目支出;经常预算支出
u>fMO9X}2 above-the-line receipt 线上项目收入;经常预算收入
?;CIS$$r ABSA Asia Limited 南非联合亚洲有限公司
R QQ'Wg absolute change 绝对数值变更
D#&9zR86F absolute expenditure 实际开支
&>Ve4!i
q absolute guideline figure 绝对准则数字
Hh^ "c} absolute interest 绝对权益
\
T#|<= absolute order of discharge 绝对破产解除令
dXh[Ea^ absolute profit margin 绝对利润幅度
.8|wc absolute value 实值;绝对值
6
H P66B absolutely vested interest 绝对既得权益
6v3l^~kc' absorbed cost 已吸收成本;已分摊成本
M/p9 I
gp absorption 吸收;分摊;合并
?0/$RpFEM# absorption rate 吸收率;摊配率;分摊率
x!_5/ ACB Finance Limited 亚洲商业财务有限公司
/&Oo)OB; acceptable form of reciprocity 合理的互惠条件
l|WFS acceptable rate 适当利率;适当汇率
F}u'A,Hc acceptance agreement 承兑协议
>SDQ@63E? acceptance for honour 参加承兑
(Ut8pa+yX acceptor 承兑人;接受人;受票人
;Yee0O!d4 acceptor for honour 参加承兑人
!y b06Z\f accident insurance 意外保险
B8Fb$ Accident Insurance Association of Hong Kong 香港意外保险公会
RD:G9[ accident insurance scheme 意外保险计划
^H.B6h? accident year basis 意外年度基准
Fa>f'VXx accommodation 通融;贷款
#4bT8kq accommodation bill 通融票据;空头票据
9?,i+\)qK@ accommodation party 汇票代发人
>wh v*@Fr account balance 帐户余额;帐户结余
OK80-/8HI account book 帐簿
"++\6H< account collected in advance 预收款项
S<i1t[E@W account current book 往来帐簿
w&L~+Z< account of after-acquired property 事后取得的财产报告
O.B9w+G= account of defaulter 拖欠帐目
2/4zg account payable 应付帐款
t<` As6} account payee only [A/C payee only] 只可转帐;存入收款人帐户
Nj4CkMM[3 account receivable 应收帐款
6NX#=A account receivable report 应收帐款报表
v=@y7P1 account statement 结单;帐单;会计财务报表
U~][
ph account title 帐户名称;会计科目
Wm6qy6HR accountant's report 会计师报告
d78 [(; Accountant's Report Rules 会计师报告规则
@6'~RD. accounting and auditing procedure 会计与审计程序;会计与核数程序
VG
5*17nf5 Accounting Arrangements 《会计安排》
-r sbSt ?_ accounting basis 会计基础
(Y)2[j accounting by Official Receiver 破产管理署署长呈交的帐目
OWewV@VXR Accounting Circular 《会计通告》
lk
1\|Q
I accounting class 会计类别
53:~a accounting date 记帐日期;会计结算日期
<8b1OdA accounting for money 款项核算
(U& Accounting Officer 会计主任
-SM_JR3< accounting period 会计报告期;会计期
5bt>MoKxv accounting policy 会计政策;会计方针
i6KfH\{N accounting practice 会计惯例
> mO*.' Gm accounting principle 会计准则
p Run5 )7 accounting record 会计记录
Qa_V accounting report 会计报告
g:fvg!_v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R#hy2kA Accounting Society of China 中国会计学会
PN 93.G(W accounting statement 会计报表
vQ*[tp#qU accounting system 会计制度;会计系统
0fewMS* accounting transaction 会计事项;帐务交易
FJZ'P;3 accounting treatment 会计处理
|;US)B8}*Z accounting year 会计年度
Dq<la+VlO accretion 增值;添加
Csuasi3]1d accrual 应计项目;应累算数目
vT EqT accrual basis 应计制;权责发生制
4 -tC=>>wc accrual basis accounting 应计制会计;权责发生制会计
S&}7XjY accrue 应累算;应计
{d[Nc,AMb accrued benefit 应累算利益
g}0K@z3 accrued charges 应计费用
@\&j3A accrued cumulative preference share dividend 应累算的累积优先股股息
$"vz>SuB accrued expenses 应累算费用
d2UidDU5qa accrued interest payable 应付利息;应计未付利息
F NPu accrued interest receivable 应收利息;应计未收利息
f/J/tt accrued right 累算权益
,7j8+p|}, accruing profit 应累算的利润
G~5pMyOR accumulated fiscal reserve 累积财政储备
|2l-s 1|y accumulated profit 累积利润;滚存溢利
-0CBMoe accumulated reserve 累积储备
INr1bAe$ accumulation of surplus income 累积收益盈余
3cghg._ acquired assets 既得资产
fc3 nQp7 acquisition 收购;购置;取得
ym{@w3"S acquisition cost 购置成本
5Qq/nUR acquisition expenses 购置费用
Nb$0pc1J< acquisition of 100% interest 收购全部股权
xJ$uoy3+ acquisition of control 取得控制权
zTcz+3x acquisition of fixed assets 购置固定资产
veq3t$sj acquisition of shell “买壳”
A8&@Vxdz acquisition price 收购价
;=,-C;` act of God 天灾
`6VnL) acting partner 执事合伙人
O z0-cM8t active market 买卖活跃的市场;交投畅旺的市场;旺市
H*N <7# active partner 积极参与的合伙人
P6GTgQ<'BA active trading 交投活跃
ooJxE\L actual circulation 实际流通
M^ '1Q.K actual cost 实际成本
.9vS4C actual expenditure 实际开支;实际支出
F&6#j actual income 实际入息;实际收入;实际收益
.5Y{Yme actual market 现货市场
z]N#.utQ actual price 现货价;实际价格
U*a#{C7" actual profit 实际利润
{%3WHGr%L actual quotation 实盘;实际价位;实际报价
"yw{A%J actual year basis 按实际年度计算
<)TIj6 actuals 实货
qkhre3 actuarial investigation 精算调查
s8,YQ5- actuarial principle 精算原则
o)5zvnu7 actuarial report 精算师报告
twr{jdY9 Actuarial Society of Hong Kong 香港精算学会
/^xv1F{ actuarial valuation 精算师估值
ZFtR#r(~41 actuary 精算师
4N,[Gs<7 ad referendum agreement 暂定协议;有待覆核的协定
*Vl#]81~ ad valorem duty 从价税;按值征税
KhWy ad valorem duty system 从价税制
>`03EsU ad valorem fee 从价费
{nmu(EP ad valorem tariff 从价关税
w0g@ <(
3 additional allowance 额外免税额
v>LK+|U additional amount for unexpired risk 未过期风险的额外款额
_\d|`3RM additional assessable profit 补加应评税利润
@FIL4sb additional assessment 补加评税
#[M^Q
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ywp_,j9F additional commitment vote 额外承担拨款
,Sgo_bC/| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d=bKNA90 additional dependent parent allowance 供养父母额外免税额
Oz%6y
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;t +p2i additional stamp duty 附加印花税
*}C%z( additional tax 补加税罚款;补加税款
@2"3RmYLo Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
q+9^rQ adjudged bankrupt 被裁定破产
ouCh2Y/_ adjudicated bankrupt 裁定破产人
M@es8\&S. adjudication fee 裁定费;评定印花税额手续费;评估契据费
X >7Pqn' adjudication of bankruptcy 裁定破产;宣告破产
N-2#-poDe adjudication of insolvency 裁定无力偿还债务
{oY"CZ2 adjusted actual 经调整的实数;调整后的实数
>Y4^<!\v adjusted current assets 经调整的流动资产;调整后的流动资产
YA@?L!F adjusted figure 经调整的数字;调整后的数额
PJZ;wqTD_ adjusted liabilities 经调整的负债;调整后的负债
l\
dPfJ adjusted loss 经调整的亏损;调整后的亏损
}K 'A/]' 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
oA5Qk3b: adjusted profit 经调整的利润;调整后的利润
a&G{3#l adjusted surplus 经调整的盈余额;调整后的盈余额
N>3{!K>/Y: adjusted value 经调整的价值;调整后的价值
R7rM$|n=o adjustment 调整;修订;理算〔保险〕
_:\rB adjustment centre 调剂中心
PV,Z@qm@^ adjustment lag 调整过程的时间差距;调整时差
PFpFqJ)Cs" adjustment mechanism 调整机制
dsw^$R} adjustment of loss 亏损调整
E&J<qTH9 adjustment process 调整过程;调整程序
RTVU3fw adjustment range 调整幅度
4Vi*Qa_,y administered exchange rate 受管制汇率
**m8 HD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2j4202 administration expenses 行政费用
&PPnI(s^K administration fee 手续费;行政费
]7<$1ta administration in bankruptcy 破产管理
B)7 :*Kj administration order 遗产管理令
8WDL.IO administrator 管理人;遗产管理人
e*'bY;8lo administrator of the estate 遗产管理人
}BS
EK<W admission of debt 债项承认书
vfqXHc
unj admission of proof 接纳债权证明
^?fsJ advance 放贷款项;垫付款项;预支款项;预付款项
oU1N>,
advance account 暂支帐目;预付款帐户
VJ-t#q" advance compensation 预付补偿金
Po=:-Of: advance from shareholder 股东垫款
,9G'1%z, advance pending reimbursement 预支以待日后付还
^e^-1s
S advanced economy 先进经济体系
agfDx^, advancement 预付;预付财产
m>Wt'Cc advances warrant 垫款令
B>E4," advancing 贷出
7Q{&L#; adverse balance 逆差
b [HnhAI adverse exchange 逆汇
x=>dmi3 advertisement addressed to shareholders 在报章刊登的致股东通告
O=U,x-Wl advice for collection 托收通知书
ds(X[7XGW
advice of drawing 提款通知书;汇票通知书
LiHJm- advice of payment 付款通知
Mm8_EjMp Advisory Committee [Securities and Futures Commission]
\68bXY. 谘询委员会〔证券及期货事务监察委员会〕
_lI(!tj( Advisory Committee on Diversification 经济多元化谘询委员会
8Q/cJ+& affidavit 誓章;遗产申报誓章
Tg
O]q4 affidavit of no receipt 述明无收款的誓章
H8"RdKwg? affiliate 联号;联营公司;附属公司
,+BFpN' affiliated company 附属公司;联号;联营公司
*8qRdI9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RQ|K?^k
v affordability 负担能力
a?Fz&BE African Development Bank [AfDB] 非洲开发银行
1y[~xxgE after-acquired property 事后取得的财产
R|Bi%q|4P after-hours dealing 市后交易
N@0/=B[n after-tax profit 税后盈利;税后利润;税后溢利
c%G~HOE=B agency agreement 代理协议
rY Puo agency expenses 代理机构的开支
'`}D+IQ(j agency fee 代理费
sifjmNP Agency Law 《代理法》
M GC=L . agent 代理人;承销人
9Q(Lnu agent of company 公司代理人
zz3{+1w] agent's fee 代理人费;经纪费
vB7]L9=@" aggregate 总计;总数;总体数字
}c8e t'HYf aggregate amount 总款额;总额
Y_$!XIJ4 aggregate assets and liabilities 总体资产与负债
lz0dt<8eP aggregate at constant price 按固定价格计算的总体数字
8B6(SQp% aggregate demand 总需求
_Iy)p{y aggregate gross position 总持仓量
oSYJXs aggregate limit 总限额
eYRd#w aggregate of salaries tax 合计薪俸税
Zu#^a|PE* aggregate performance 总体表现;总体业绩
vKoQ!7g aggregate supply 总体供应
}6u}?>S aggregate surplus 总盈余
'GW~~UhdW aggregate total 整体总额
_Hq)@AI aggregate value 总值;合计价值
q\P{h ij aggregated basis 合计基准
7KC2%s#7 aggregated net chargeable income 合计应课税入息实额
CiU^U|~ 'L aggregation 合并计算;合计;总和
(Z@-e^R aggregation of incomes of husband and wife 夫妇入息合并计算
4%v-)HGh aggregation of property 财产的总和
P<1&kUZL agio 差价;贴水
e#6H[t
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》
NB3+kf , Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\K2S.j 《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》
C.=%8|Zy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}rVLWt 《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》
'U@Ep Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U>b.MIBX 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<!W9EM agreement for a settlement 授产协议
vG}\Amx+ agreement for assignment 转让协议
sWA-_ 4 agreement for sale 售卖协议;买卖协议
jbOwpyH agreement for sale and purchase 买卖协议
V:D?i#%,z agreement for the payment of interest 支付利息协议
,!AYeVq agreement for the repayment of money 还款协议
KdlUa^}D agreement of reinsurance 再保险协议
%MtaWZ Agricultural Bank of China 中国农业银行
:q1j?0{2N air passenger departure tax 飞机乘客离境税
!k'E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2sBYy 8.r airport tax 机场税
&xj,.; alcohol duty 酒精税
5 a&a-( alienation 让与;让渡;转让
r,,* k E alimony 生活费;赡养费
R=NK3iGT f All Ordinaries Index [AOI] 所有普通股指数
hNcEBSQ all risks 全险;综合险
l0!`>Xx[b All Sales Record for Stock Market 《股票市场成交报告》
!9C]Fs*`? Allied Capital Resources Limited 新联财务有限公司
B&3@b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>4lA+1JYk allocation letter 拨款信件
]C_$zbmi allocation of fund 分配款项;预留款项
/#x0?d{5 allocation of profit 利润分配;溢利分配
;cv\v(0 allocation warrant 拨款令
)1 0aDTlr allotment 分配;配股
QSYKYgxC allotment notice 股份配售通知;配股通知
`+(JwQC4 allotment of shares 股份分配
p|>/Hz1v allowable 可获宽免;免税的
}z-)!8vF allowable business loss 可扣除的营业亏损
kzKQ5i $G allowable expenses 可扣税的支出
wuqB['3 allowance 免税额;津贴;备抵;准备金
dm83YCdL allowance for debts 债项的免税额
@`sZV8 allowance for depreciation by wear and tear 耗损折旧免税额
z[+pN:47 allowance for funeral expenses 殡殓费的免税额
A{eh$Ot% allowance for inflation 为通货膨胀而预留的款项;通胀准备金
7bW''J*6 allowance for repairs and outgoings 修葺及支出方面的免税额
dr=KoAIxy allowance to debtor 给债务人的津贴
.GDY
J9vi alteration of capital 资本更改
nzi)4"3O alternate trustee 候补受托人
:=`N2D amalgamation 合并
=5p?4/4 J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<~5$<L4 ambit of charges 征税范围;收费范围
L#T`h}1Z amended valuation 经修订的估值
vdulrnGqL American Commodities Exchange 美国商品交易所
[+dTd2uZ<\ American Express Bank Limited 美国运通银行
~:4Mf/Ca American Stock Exchange 美国证券交易所
]\=M$:,RZ amortization 摊销
8{.:$T amount due from banks 存放银行同业的款项
lgCOp%> amount due from banks abroad 存放海外银行同业的款项
OB+I.qlHP amount due from holding companies 控股公司欠款
sgeME^ v amount due from local banks 存放本港银行同业的款项
@aoHz8K amount due to banks 银行同业的存款
Q0_|?]v amount due to banks abroad 海外银行同业的存款
;cZ]^kof amount due to holding companies 控股公司存款
bJ.68643 amount due to local banks 本港银行同业的存款
ps]s
Tw amount due to outport banks 外埠银行同业的存款
J}&xS< amount for note issue 发行纸币的款额
8+~|!)a amount of bond 担保契据的款额
ZnB|vfL? amount of consideration 代价款额
x6~`{N1N
M amount of contribution 供款数额
/ ='/R7~ amount of indebtedness 负债款额
z:tu_5w!, amount of principal of the loan 贷款本金额
k@C]~1 amount of rates chargeable 应征差饷数额
gl6 *bB= amount of share capital 股本额
Y4/ !b amount of sums assured 承保款额
?37Kc,o amount of variation 变动幅度
r`=!4vY2 amount of vote 拨款数额
z9*7fT amount payable 应付款额
JMYM}G amount receivable 应收款额
cM+s)4TPL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d,).O analysis 分析
T EqCoeR ancillary risk 附属风险
aSNTm8SYX annual account 周年帐目;周年帐目报表;年度决算;年结
|(1z ?Spbe annual accounting date 年结日期
N|WR^MQD annual allowance 每年免税额;年积金;年度津贴;年津
Y]1b39O annual balance 年度余额
)e:u 6] annual disposable income 每年可动用收入
uJHf6Ye annual estimates 周年预算
>RT02Ey> annual fee 年费
R<-( annual general meeting 周年大会
K5q9u-7 annual growth rate 年增率;每年增长率
k*xgF[T
8 annual long-term supplement 长期个案每年补助金
?IV3"\5 annual pensionable emolument 可供计算退休金的年薪
bQ2 '*T annual report 年报
uYwJ[1C Annual Report on the Consumer Price Index 《消费物价指数年报》
A&QO]8 annual return 周年报表;周年申报表;每年报税表格
(}n,Ou[ Annual Return Rules 《周年报表规则》
jJCd2O] annual review of consumer prices 每年消费物价回顾
Q2/ZO2 annual roll-forward basis 逐年延展方式
IE9A _u* annual salary 年薪
xk5Z&z annual statement 年度报表;年度决算表
'Sjcm@ILm 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
i5 0^%, annuitant 年金受益人
8MPXrc,9- annuity 年金
as6YjE.Yy annuity contract 年金合约
fg1["{\ annuity on human life 人寿年金
snyg antecedent debt 先前的债项
vSy#[9} ante-dated cheque 倒填日期支票
B?J#NFUb anticipated expenditure 预期开支
U_c.Z{lC4 anticipated net profit 预期纯利
]`Y;4XR anticipated revenue 预期收入
:X;'37o#q anti-inflation measure 反通货膨胀措施
hpJi,4r.d anti-inflationary stance 反通货膨胀立场
YTpO4bX apparent deficit 表面赤字
R nf$
apparent financial solvency 表面偿债能力
E7qk>~Dg apparent partner 表面合伙人
qTL] application for personal assessment 个人入息课税申请书
miZ&9m application of fund 资金应用
aE(j_`L78 application to release as liquidator and to destruct the books of accounts and documents
jDO[u!J6.% 申请免除清盘人职务及毁灭帐簿与文件
H-o>|C appointed actuary 委任精算师
bR!*z appointed auditor 委任核数师;委任审计师
BHw/~H d4 appointed trustee 委任的受托人
@bj3N appointer 委任人
H:BWv08~5 apportioned pro rata 按比例分摊
xW\iME apportionment 分配;分摊
u%vq<|~- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LCRZ<?O[| apportionment formula 分摊方程式
{?' DZR s apportionment of estate duty 遗产税的分摊
2!b+}+: appraisal 估价;评估
-HU5E>xG appreciable growth 可观增长
P p[?E.]P appreciable impact 显着影响
v(/T<^{cuk appreciable increase 可观增长
Zi fAn appreciation 增值;升值
TPrqb appreciation against other currencies 相对其他货币升值
Gt^Fj&^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OXuBtW*,z+ appreciation tax 增值税
q8{)27f, appropriation 拨款;拨用;拨付
C-abc+/ appropriation account 拨款帐目
;X
]+r$_ Appropriation Bill 拨款法案
dk9'C appropriation-in-aid system 补助拨款办法
}Q?,O approved assets 核准资产
"-+5`!Y approved basket stock 认可一篮子证券
hYMo5 ? approved budget 核准预算
V!F#
e k: approved charitable donation 认可慈善捐款
<m#ov G6 approved charitable institution 认可慈善机构
"$*&bC#dE approved currency 核准货币;认可货币
B#_<? approved estimates 核准预算
Vs)Pg\B? approved estimates of expenditure 核准开支预算
#?Z>o16,u approved overseas insurer 核准海外保险人
rn7eY approved overseas trust company 核准海外信托公司
{]/}3t approved pooled investment fund 核准汇集投资基金
%(,Kj
~0 approved provident fund scheme 认可公积金计划
XP"lqyAi approved provision 核准拨款
=r=YV-D. approved redeemable share 核准可赎回股份
<T[wZ[l approved regional stock 认可地区性证券
[kIiKLX approved retirement scheme 认可退休金计划
ZzNp#FrX" approved subordinated loan 核准附属贷款
x4PA~R arbitrage 套戥;套汇;套利
c_e2'K: arbitrageur 套戥者;套汇者
fG107{!g= arbitrary amount 临时款项
db%o3>>e arrangement 措施;安排;协定
]4m;NI d arrears 欠款
=G%k| arrears of pay 欠付薪酬
tk@
T-; arrears of revenue 逾期未收税款;逾期未收的帐项
0wCJNXm articles of association 组织章程;组织细则;组织章程细则
-rSpgk0wL Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
RjY(MSc ascertainment of profit 确定利润
.mzy?!w0q "Asia Clear" “亚洲结算系统”
P5Y:c@u2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gwj+~vSfi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"/e:V-W
Asian Development Fund [ADF] 亚洲发展基金
z
%Ty; Asian dollar bond 亚洲美元债券
*E0dCY$ Asian dollar market 亚洲美元市场
/*)zQ?N Asian dollar rate 亚洲美元利率
~.?,*q7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pPSmSWD? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{;6Yi! asked price 沽盘;喊价;索价;卖方报价
:d v{'O assessable income 应评税入息
d7.}=E.L assessable loss 应评税亏损
^u@"L assessable profit 应评税利润
{2EIvKu3: assessable value 应评税值
)aov]Ns assessed profit 估定利润
FA}dKE=c
Q assessed value 经评估价值
;by`[) assessment 评税;评定;估价;评税单
V7Z+@e-5
assessment number 评税编号;估价编号
Em?Z assessment of additional tax 补加税评税
' XJ>;",[ assessment of performance 业绩评估;实绩评价
SW!lSIk Assessor 评税主任
U_t[J| asset price bubbles 资产价格泡沫
p.1@4kgK&r asset-backed securities 具资产保证的证券
6;WfsG5 assets accretion 资产增值
{Jf["Z assets and liabilities 资产与负债
uIOnP assets betterment statement 资产递增表;资产改进表
nKI]f`P7 assets lending 实物放款;有抵押贷款
a:*8SovI assets of the company passing on the death 死者去世时转移的公司资产
+ niz(] assets pledged as security for liabilities 用作负债抵押的资产
]W^F!p~eC assets portfolio 资产投资组合
N?Byp&rqI< assets price 资产价格
o
gec6u} assets quality 资产质素
5eP8nn.D assets realization 资产变现
hXBAs*4DV8 assets refinancing arrangement 资产再集资安排
i^SuVca assets securitization 资产证券化
V*X6 <} assets situated outside Hong Kong 在香港以外地方的资产
J?]wA1 assets stripping 削减资产;拆卖资产
I!FIV^}Z( assets value 资产值
kjVUG >e> assignee 承让人
cZB?_[Cp assignment 转让;转让书;转让契
tk'1o\@p9b assignment of interest 权益转让
rucgav assignment of letters patent and trade mark 专利证书及商标转让
@ev"{dY assignment of property 物业转让;物业转让书
N`3q54_$ assignment right 转让权
w$Zi'+&* assignor 转让人
vGe]; associate 有联系的人;有关连人士;相联者;合伙人;联系人
0_F6t- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b.mcP@ associate member 附属会员
87; E#2 associated body corporate 相联法人团体
T?vM\o%i3 associated company 相联公司;联属公司
UoAHy%Y<% associated corporation 相联法团
ZqtL4M~9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?VUU[h8"v5 公认会计师公会〔英国〕
k!?sHUAj Association of Futures Exchange Brokers 香港期货经纪协会
d}@b 3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
K/xn4N_UX association of underwriters 承保人组织
99<]~,t=5 assumption of control 接管
Gw!VPFV>W assurance 担保;保险;转易;转易书
sIUhk7Cd8 assurance of interest 权益的转易
=35g:fL at 19XX price 按一九XX年价格计算
oT76)O at a discount 按赔价计算;按贴水价格计算;打折扣
uX82q.u_y at a premium 按溢价计算;按升水价格计算
%.k~L
at call 通知付款;按通知
Z3C]n,I at constant market price 按固定市价计算
,z4)A&F[c; at constant price 按固定价格计算
_"_
21uB at cost 按成本计算
%rE:5) at current market price 按当时市价计算;按现时市价计算
PHQ7 at current price 按当时价格计算;按现时价格计算
|2<y at factor cost 按要素成本计算;按生产要素成本计算
3jSt&+ at money-of-the-day price 按付款当日价格计算
I+08tXO at or better 按指定或较佳价位〔买卖指令〕
pco:]3BF6 at par 按面值计算;平价
G>siyUh at sight 见票即付
B* 0TM+
at the close 按收市盘
Y-yozt at the opening 按开市盘
#mT\B[4h attestation 见证;见证条款
.r ,wc*SF at-the-money option 平价期权
Pz\4#E] attorney 受权人;受托代表人
(G1KMy attornment 新拥有人承认书
8jBrD1 attributable profit 可归属利润
olm0O (9 attributable share value 可归属股份价值
f.yvKi.Cm Auckland Stock Exchange 奥克兰证券交易所
k^VL{z:EWB auction 拍卖
Q$Q>pV;uH auctioneer 拍卖商
`$PdI4~J audit 审计;核数
]rNM3@bVy Audit Commission 审计署
v11Uw?CM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!uZ)0R 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
>X@4wP7l audit review 帐目审查
"SMRvi57T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hFMJDGCw>Q audited account 审计帐目;经审计的帐目
ke2zxX2f audited annual account 经审计的周年帐目
U/}("i![Dy audited balance sheet 经审计的资产负债表
V ,+&.A23 auditor 核数师;核数主任;审计师
>Hr&F
nh+ auditor's certificate 核数师证明书;审计师证明书
~ 3!yd0[k auditor's report 核数师报告;审计师报告
hs;YMUA" Aussie bond 澳元债券
:)9CG!2y<M austerity budget 紧缩预算
Ew<
sK9[o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'c7'iDM Australia All Ordinaries Index 澳洲所有普通股票指数
<z.Y#{p?k Australian Dollar [AUD] 澳元
As{Q9o5j/ Australian Options Market 澳大利亚期权市场
e
w%rc.; Australian Securities Commission 澳洲证券事务监察委员会
p>ba6BDJT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4h*c{do Australian Stock Exchange 澳大利亚证券交易所
%LM2CgH
V Austrian Schilling [ATS] 奥地利先令
|*fi!nvk@ authentication 认证;鉴证
dI(1L~ authority to purchase 委托购买证;委购书
K#%@4]jO3 authorization 认可;核准;授权;授权书
}HCt=W` authorization by direction 指示授权
&0*7]Wo* authorization by instruction 指令授权
(Sv=R(_s authorization by warrant 令状授权
:$=]*54`T authorization of unit trust 单位信托的认可
+ *W%4e authorized agent 指定代理人
MZrLLnl6\ authorized capital 法定资本
dz6&TdEl authorized clerk 出市员
tf3R authorized dealer 认可交易商
V3S"LJ authorized financial institution 认可财务机构
uQhI) authorized fund 认可基金
gB<1;_KW authorized fund house 获授权的基金公司;认可基金公司
m2a[E0 authorized institution 认可机构
ul-O3]\'@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/$\N_`bM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P7 h^!a/ authorized insurer 获授权保险人;获认可承保人
6:Hd ` authorized investment 特准投资项目
%zKTrsMZ authorized person 获授权人
+xL' LCx authorized representative 获授权代表
" k0gZb authorized share capital 法定股本
Y=?Tm,z4 automated quotation system 自动报价系统
Cl8S_Bz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o$p]
p9 自动交易系统〔香港期货交易所有限公司〕
og?L 9 automatic adjustment mechanism 自动调整机制
*b4W+E automatic adjustment system 自动调整系统
Z!+n/ D-1 Automatic Clearing House 自动票据交换所
Y1wH_!%b automatic exchange rates accumulation system 自动化汇率累集系统
%ONU0xtq k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
J4]tT pu"K automatic teller machine [ATM] 自动柜员机
!59,<N1Iu autopay 自动转帐
Q<Q?#v7NX available assets 可用资产
0 wjL=]X1e available fiscal reserve 现存财政储备
eemC;JV % available profit 可用利润
5oe{i/#di Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
F2>W{-H+ average 平均;平均数;海损
.~a.mT average basic salary 平均基本薪金
kp-`_sDg average consumer expenditure 平均消费开支;一般消费开支
g_3Ozy average cost 平均成本
3dx.%~c average cost of land production 增辟土地平均成本
*kt|CXxAS8 average daily turnover 平均每日成交额
*qA:%m3 average daily wage rate 平均每日工资率
<lZVEg average expenditure pattern 平均开支模式
w5+(A_ average growth rate 平均增长率
Yc:>Yzj(z average net fixed assets 固定资产平均净值
Z5V_?bm$ average of relatives 相对价格平均数
a"{b}UP average price 平均价格
OI,F,4e average propensity to consume 平均消费倾向;一般消费倾向
j;<s!A#
average propensity to save 平均储蓄倾向;一般储蓄倾向
_G$21=
average rate 平均率
J1R5_b average revenue 平均收入;平均收益
2"QcjFW% average stock 平均库存;平均存货
*`40B6dEr average yearly rent 平均年租
nGM;|6x"8| avoidance of double taxation 避免双重课税
mhMTn*9 avoidance of tax 避税