A:
SDVnyT A share A股;甲类股份
a|4Q6Ycu abatement of tax 减税;减扣免税额
'rA(+-.M; ABN AMRO Bank N.V. 荷兰银行
62K#rRS above-the-line expenditure 线上项目支出;经常预算支出
bfy= above-the-line receipt 线上项目收入;经常预算收入
qVjMflVoay ABSA Asia Limited 南非联合亚洲有限公司
h
9}x6t, absolute change 绝对数值变更
Y%>u.HzL absolute expenditure 实际开支
IaU%L6Q] absolute guideline figure 绝对准则数字
&
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#zN] absolute interest 绝对权益
Eh$1piJG absolute order of discharge 绝对破产解除令
cH+ ~|3 absolute profit margin 绝对利润幅度
hML-zZ absolute value 实值;绝对值
q>5j (,6F absolutely vested interest 绝对既得权益
cS
Qb3}a\ absorbed cost 已吸收成本;已分摊成本
aK7}} absorption 吸收;分摊;合并
!%.=35NS@E absorption rate 吸收率;摊配率;分摊率
i6g=fx6j* ACB Finance Limited 亚洲商业财务有限公司
iq,rS" acceptable form of reciprocity 合理的互惠条件
e^$JGh2 acceptable rate 适当利率;适当汇率
6RDy2JAOP acceptance agreement 承兑协议
yT~x7, acceptance for honour 参加承兑
v *`M3jb acceptor 承兑人;接受人;受票人
2waPNb| acceptor for honour 参加承兑人
H8 xhE~'t accident insurance 意外保险
0sTR`Xk Accident Insurance Association of Hong Kong 香港意外保险公会
qdxaP% p2 accident insurance scheme 意外保险计划
J ;4aghzY accident year basis 意外年度基准
jx2{kK accommodation 通融;贷款
NFR>[L V accommodation bill 通融票据;空头票据
\N$)Q.M accommodation party 汇票代发人
-Zp BYX5e_ account balance 帐户余额;帐户结余
!SIk9~rJ account book 帐簿
|.L_c"Bc account collected in advance 预收款项
dlIYzO< account current book 往来帐簿
0?dr( account of after-acquired property 事后取得的财产报告
5HIQw9g6 account of defaulter 拖欠帐目
FYK`.>L28 account payable 应付帐款
i83[': account payee only [A/C payee only] 只可转帐;存入收款人帐户
Q|e-)FS) account receivable 应收帐款
90K&oof?M account receivable report 应收帐款报表
nd7g8P9p account statement 结单;帐单;会计财务报表
a,r
B7aD account title 帐户名称;会计科目
=G"ney2 accountant's report 会计师报告
K9y~
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TBRG
D l accounting and auditing procedure 会计与审计程序;会计与核数程序
4u"Bll Accounting Arrangements 《会计安排》
D2=zrU3Y64 accounting basis 会计基础
b};o: accounting by Official Receiver 破产管理署署长呈交的帐目
Rd|8=`) Accounting Circular 《会计通告》
EdkIT|c{ accounting class 会计类别
z,4 D'F& accounting date 记帐日期;会计结算日期
(.VS&Kv#U accounting for money 款项核算
ou-uZ"$,c Accounting Officer 会计主任
SvrUXf accounting period 会计报告期;会计期
e`OQ6|.k8 accounting policy 会计政策;会计方针
tw&v@HUP accounting practice 会计惯例
{8oGWQgrj accounting principle 会计准则
Ez-Q'v(9 accounting record 会计记录
ge<D}6GQ accounting report 会计报告
._Ww Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b4WH37,lA Accounting Society of China 中国会计学会
9y<h.T accounting statement 会计报表
-4zV
yW
S< accounting system 会计制度;会计系统
h72CGA| accounting transaction 会计事项;帐务交易
ic"8'Rwb accounting treatment 会计处理
tC5-^5[y accounting year 会计年度
~_c1h@ accretion 增值;添加
Vxu V`Plf accrual 应计项目;应累算数目
$mh\` accrual basis 应计制;权责发生制
_(I6o accrual basis accounting 应计制会计;权责发生制会计
7D4tuXUq2 accrue 应累算;应计
v^vi *c accrued benefit 应累算利益
4d-(: accrued charges 应计费用
KROD( accrued cumulative preference share dividend 应累算的累积优先股股息
|"I)1[7 accrued expenses 应累算费用
yMTO 5~U{ accrued interest payable 应付利息;应计未付利息
o]<9wc:FZ
accrued interest receivable 应收利息;应计未收利息
/
*PHX@ accrued right 累算权益
! ?/:p. accruing profit 应累算的利润
P^48]Kj7 accumulated fiscal reserve 累积财政储备
:9Jy/7/ accumulated profit 累积利润;滚存溢利
N5h9){Mx accumulated reserve 累积储备
0;=-x" accumulation of surplus income 累积收益盈余
KIag(!& acquired assets 既得资产
o. ;Vrc acquisition 收购;购置;取得
p:z~>ca acquisition cost 购置成本
i7e6l C acquisition expenses 购置费用
7GWOJ^) acquisition of 100% interest 收购全部股权
f-71`Pyb acquisition of control 取得控制权
PMV,*`"9"A acquisition of fixed assets 购置固定资产
Z7RBJK7|. acquisition of shell “买壳”
zsJermF,O acquisition price 收购价
|ns?c0rM act of God 天灾
)>S,#_e*b acting partner 执事合伙人
Z6A-i@ active market 买卖活跃的市场;交投畅旺的市场;旺市
/XEW]/4 active partner 积极参与的合伙人
^|]Dg &N. active trading 交投活跃
rp{|{>'`.q actual circulation 实际流通
x3Y)l1gh actual cost 实际成本
g\
vT7x actual expenditure 实际开支;实际支出
r$}C<a[U actual income 实际入息;实际收入;实际收益
m!ueqV" actual market 现货市场
7t:tS7{} actual price 现货价;实际价格
oPM*VTMA actual profit 实际利润
#j=yQrJ actual quotation 实盘;实际价位;实际报价
G{E`5KIvm actual year basis 按实际年度计算
^B%=P actuals 实货
qq]Iy= actuarial investigation 精算调查
\6JOBR actuarial principle 精算原则
UL{J%Ze=~ actuarial report 精算师报告
Xq&BL,lS Actuarial Society of Hong Kong 香港精算学会
mPk'a actuarial valuation 精算师估值
/:'>-253 actuary 精算师
[!-gb+L ad referendum agreement 暂定协议;有待覆核的协定
V?1 $H ad valorem duty 从价税;按值征税
,3y9yJQa*# ad valorem duty system 从价税制
Z>Mv$F"p: ad valorem fee 从价费
2R.LLE ad valorem tariff 从价关税
5UO+c(T additional allowance 额外免税额
VL$
T additional amount for unexpired risk 未过期风险的额外款额
$
VP1(C additional assessable profit 补加应评税利润
hW<v5!, additional assessment 补加评税
G7Sw\wW additional commitment 额外承担
"cPg_-n additional commitment vote 额外承担拨款
uMS+,dXy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u0 tlf additional dependent parent allowance 供养父母额外免税额
gJ'pwSA additional provision 额外拨款
eY5mwJ0K additional stamp duty 附加印花税
Xa?O)Bq. additional tax 补加税罚款;补加税款
Qop,~yK Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ABX%oZ7[|o adjudged bankrupt 被裁定破产
}|Mwv
$` adjudicated bankrupt 裁定破产人
.'gm2 adjudication fee 裁定费;评定印花税额手续费;评估契据费
g}xL7bTlI> adjudication of bankruptcy 裁定破产;宣告破产
Oo}h:3? adjudication of insolvency 裁定无力偿还债务
&|~7` adjusted actual 经调整的实数;调整后的实数
g-~ _gt7 adjusted current assets 经调整的流动资产;调整后的流动资产
]myRYb5Z adjusted figure 经调整的数字;调整后的数额
bIAE?D adjusted liabilities 经调整的负债;调整后的负债
P<<+;'] adjusted loss 经调整的亏损;调整后的亏损
<ak[`] 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
q!eE~O;A adjusted profit 经调整的利润;调整后的利润
dD=$$(
je adjusted surplus 经调整的盈余额;调整后的盈余额
a3tcLd|7J adjusted value 经调整的价值;调整后的价值
49$<:{ ~ adjustment 调整;修订;理算〔保险〕
7upko9d/ adjustment centre 调剂中心
h@!p:] adjustment lag 调整过程的时间差距;调整时差
hx$61E= adjustment mechanism 调整机制
7GYf#} N adjustment of loss 亏损调整
cR/Nl pX adjustment process 调整过程;调整程序
jTvcKm|q adjustment range 调整幅度
Gl1XRNyC administered exchange rate 受管制汇率
6FA+qYSV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o8 JOpD administration expenses 行政费用
5mD8$%\8 administration fee 手续费;行政费
7"!b5(4= administration in bankruptcy 破产管理
a(~Y:v administration order 遗产管理令
>+P}S@ administrator 管理人;遗产管理人
yu6{ 6[
administrator of the estate 遗产管理人
6*q1%rs:w admission of debt 债项承认书
^{4BcM7eH admission of proof 接纳债权证明
;7QXs39S advance 放贷款项;垫付款项;预支款项;预付款项
Mh.1KI[t advance account 暂支帐目;预付款帐户
8(L$a1#5W advance compensation 预付补偿金
/I=|;FGq advance from shareholder 股东垫款
>.d/@3
' advance pending reimbursement 预支以待日后付还
o$sD9xx advanced economy 先进经济体系
?<EzILM advancement 预付;预付财产
si]VM_w6 advances warrant 垫款令
nn_O"fZi advancing 贷出
]?tRO adverse balance 逆差
-WlYHW adverse exchange 逆汇
&v{#yzM advertisement addressed to shareholders 在报章刊登的致股东通告
#1DEZ4]jjY advice for collection 托收通知书
e0zP LU} advice of drawing 提款通知书;汇票通知书
olE(#}7V advice of payment 付款通知
N3n] Advisory Committee [Securities and Futures Commission]
OlOOg 谘询委员会〔证券及期货事务监察委员会〕
g
X!>ef Advisory Committee on Diversification 经济多元化谘询委员会
L0fe affidavit 誓章;遗产申报誓章
.B:ZyTI affidavit of no receipt 述明无收款的誓章
9&n9J^3L affiliate 联号;联营公司;附属公司
ub-3/T affiliated company 附属公司;联号;联营公司
[a2]_]E% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
""0Y^M2I affordability 负担能力
q!y. cyL African Development Bank [AfDB] 非洲开发银行
mgAjD. after-acquired property 事后取得的财产
P}v
;d] after-hours dealing 市后交易
:>0ywg after-tax profit 税后盈利;税后利润;税后溢利
pAE
(i7 agency agreement 代理协议
e= IdqkJ% agency expenses 代理机构的开支
$[>{s9E agency fee 代理费
&<VU}c^! Agency Law 《代理法》
gjDNl/r/
agent 代理人;承销人
|LZ;2 i agent of company 公司代理人
bC
`<A agent's fee 代理人费;经纪费
z1mB Hz6 aggregate 总计;总数;总体数字
'~D4%WKT aggregate amount 总款额;总额
k$3pmy* aggregate assets and liabilities 总体资产与负债
JU?;Kq9R aggregate at constant price 按固定价格计算的总体数字
>^s2$@J?p aggregate demand 总需求
WHdM P aggregate gross position 总持仓量
:?6HG_9X aggregate limit 总限额
~)U50.CH aggregate of salaries tax 合计薪俸税
&n6{wtBP aggregate performance 总体表现;总体业绩
"lh4Vg\7n aggregate supply 总体供应
msBoInhI aggregate surplus 总盈余
}?s-$@$R aggregate total 整体总额
23gN;eD+m6 aggregate value 总值;合计价值
FEjO}lTK aggregated basis 合计基准
1<r!9x9G aggregated net chargeable income 合计应课税入息实额
V~*Gk! +f aggregation 合并计算;合计;总和
l=CAr aggregation of incomes of husband and wife 夫妇入息合并计算
dk|LC-]`A aggregation of property 财产的总和
7;EDU agio 差价;贴水
@]l|-xGCWn 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》
$6rm;UH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)p\`H;7*V4 《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》
{A0jkU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J!uG/Us 《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》
"ko*-FrQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@+b$43^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9\Jc7[b agreement for a settlement 授产协议
]-\68b N agreement for assignment 转让协议
Z/ q6Q# agreement for sale 售卖协议;买卖协议
yB UQ!4e agreement for sale and purchase 买卖协议
YSP\+ZZ agreement for the payment of interest 支付利息协议
]Dq6XR agreement for the repayment of money 还款协议
n
_K1% agreement of reinsurance 再保险协议
d{S'6*`D Agricultural Bank of China 中国农业银行
Tb i?AJa} air passenger departure tax 飞机乘客离境税
YV.' L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*yhA8fJ airport tax 机场税
1>Sfv|ZP, alcohol duty 酒精税
)'+[,z ;s alienation 让与;让渡;转让
_
$F=A alimony 生活费;赡养费
w+)${|N?
All Ordinaries Index [AOI] 所有普通股指数
aopPv&jY all risks 全险;综合险
5P!ZGbG All Sales Record for Stock Market 《股票市场成交报告》
+e{ui + Allied Capital Resources Limited 新联财务有限公司
\S;[7T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}yT/UlU allocation letter 拨款信件
OJ&'Z}LB allocation of fund 分配款项;预留款项
w;O-ATUzN allocation of profit 利润分配;溢利分配
jFN0xGZ allocation warrant 拨款令
#]}Ii{1?Y allotment 分配;配股
L$PbC!1 allotment notice 股份配售通知;配股通知
`+,?%W) allotment of shares 股份分配
p1UloG\ allowable 可获宽免;免税的
a=MN:s?Fc0 allowable business loss 可扣除的营业亏损
d5'Q1"{ allowable expenses 可扣税的支出
]o] VS allowance 免税额;津贴;备抵;准备金
DTezG': allowance for debts 债项的免税额
&|Gg46P7 allowance for depreciation by wear and tear 耗损折旧免税额
H$I~Vz[\yb allowance for funeral expenses 殡殓费的免税额
r2RJb6 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
+f/
I>9G allowance for repairs and outgoings 修葺及支出方面的免税额
b}qfOgd5 allowance to debtor 给债务人的津贴
IBa0O|*6 alteration of capital 资本更改
MLd;UHU alternate trustee 候补受托人
n#X~"|U` amalgamation 合并
wkp2A18n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fI`Ez!w0 ambit of charges 征税范围;收费范围
IWv(GQx amended valuation 经修订的估值
!aT:0m$:9c American Commodities Exchange 美国商品交易所
"@G[:(BoB< American Express Bank Limited 美国运通银行
{)qr3-EM# American Stock Exchange 美国证券交易所
2y`h'z amortization 摊销
KU8,8:yY amount due from banks 存放银行同业的款项
@aS)=|Ls\ amount due from banks abroad 存放海外银行同业的款项
0F)v9EK(W4 amount due from holding companies 控股公司欠款
PysDDU}v amount due from local banks 存放本港银行同业的款项
yQhO-jT amount due to banks 银行同业的存款
?Bu*%+ amount due to banks abroad 海外银行同业的存款
+R*DE5dz amount due to holding companies 控股公司存款
DtANb^ amount due to local banks 本港银行同业的存款
!<];N0nt# amount due to outport banks 外埠银行同业的存款
pT,8E(*l2 amount for note issue 发行纸币的款额
9nAP%MA` amount of bond 担保契据的款额
g (w/ amount of consideration 代价款额
?'k_K:_ amount of contribution 供款数额
n-9xfn0U~# amount of indebtedness 负债款额
&PC6C<<f amount of principal of the loan 贷款本金额
}d%CZnY&7 amount of rates chargeable 应征差饷数额
Vlx.C~WYn amount of share capital 股本额
/h53;$zK amount of sums assured 承保款额
"l&SRX?g amount of variation 变动幅度
V|YQhd0kv amount of vote 拨款数额
89M'klZ amount payable 应付款额
GN_L"|#)= amount receivable 应收款额
hV@ N-u^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ZUI6VM analysis 分析
ZxtO.U2 ancillary risk 附属风险
v< P0f"GH annual account 周年帐目;周年帐目报表;年度决算;年结
ta?NO{* annual accounting date 年结日期
#da{3>z: annual allowance 每年免税额;年积金;年度津贴;年津
9dNB_ annual balance 年度余额
gAqK/9; annual disposable income 每年可动用收入
63E6nW M annual estimates 周年预算
f"7MYw\ annual fee 年费
f\R_a/Us annual general meeting 周年大会
Oi\ s annual growth rate 年增率;每年增长率
/si<Fp)z annual long-term supplement 长期个案每年补助金
yEWm.;&3= annual pensionable emolument 可供计算退休金的年薪
}#7l-@{< annual report 年报
]Za[]E8MD Annual Report on the Consumer Price Index 《消费物价指数年报》
1]/;qNEv annual return 周年报表;周年申报表;每年报税表格
iZNS? ^U Annual Return Rules 《周年报表规则》
O>DS%6/G annual review of consumer prices 每年消费物价回顾
qt L]x - O annual roll-forward basis 逐年延展方式
y[b8rv annual salary 年薪
+2iD9X{$MX annual statement 年度报表;年度决算表
RI*n]HNgy+ 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
j
sPavY annuitant 年金受益人
i8?oe%9l annuity 年金
gGP6"|tc4 annuity contract 年金合约
%Yu~56c- annuity on human life 人寿年金
(7qlp*8.s antecedent debt 先前的债项
nXn@|J&z~U ante-dated cheque 倒填日期支票
$.D)Llcq anticipated expenditure 预期开支
I0x)d` anticipated net profit 预期纯利
,yC..aI anticipated revenue 预期收入
(xG%H:6,
anti-inflation measure 反通货膨胀措施
cvsH-uAp anti-inflationary stance 反通货膨胀立场
4 bk`i*-O apparent deficit 表面赤字
[RXLR# apparent financial solvency 表面偿债能力
K+)3 LR^ apparent partner 表面合伙人
?kR1T0lKkE application for personal assessment 个人入息课税申请书
3zB'AG3b application of fund 资金应用
WVR/0l&bU application to release as liquidator and to destruct the books of accounts and documents
~HIj+kN 申请免除清盘人职务及毁灭帐簿与文件
1Le8W)J appointed actuary 委任精算师
gnH{_ appointed auditor 委任核数师;委任审计师
i+14!LlI appointed trustee 委任的受托人
\a+Q5g appointer 委任人
8-@@QZ\N apportioned pro rata 按比例分摊
*+rfRH]a apportionment 分配;分摊
cg {5\Vl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]EHsRd apportionment formula 分摊方程式
?7fqWlB apportionment of estate duty 遗产税的分摊
V.{HMeE4 appraisal 估价;评估
s?HK2b^;D appreciable growth 可观增长
vD8pVR+ appreciable impact 显着影响
%%K3J<5 appreciable increase 可观增长
Movm1*&= appreciation 增值;升值
^'=[+ appreciation against other currencies 相对其他货币升值
))AxU!*. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}W^@mi
appreciation tax 增值税
W(]A^C=/ appropriation 拨款;拨用;拨付
LM eI[Ji appropriation account 拨款帐目
81EEYf Appropriation Bill 拨款法案
AZ(zM.y!#_ appropriation-in-aid system 补助拨款办法
BI%^7\HZ approved assets 核准资产
{#kCqjWG approved basket stock 认可一篮子证券
QKjn/%l"@ approved budget 核准预算
68j1svz9 approved charitable donation 认可慈善捐款
<%YW/k"o approved charitable institution 认可慈善机构
`<g]p-=": approved currency 核准货币;认可货币
:m`D approved estimates 核准预算
t*= nI $ approved estimates of expenditure 核准开支预算
2OUx@Vj approved overseas insurer 核准海外保险人
dm}1"BU< approved overseas trust company 核准海外信托公司
lW5Lwyt8 approved pooled investment fund 核准汇集投资基金
<-.@,HQ+ approved provident fund scheme 认可公积金计划
E0I/]0 approved provision 核准拨款
_]@u)$ approved redeemable share 核准可赎回股份
cD]H~D}M approved regional stock 认可地区性证券
'dWUE- approved retirement scheme 认可退休金计划
)Lz
=[e approved subordinated loan 核准附属贷款
xS UpVK arbitrage 套戥;套汇;套利
!:xycLdfUp arbitrageur 套戥者;套汇者
oh-EEo4, arbitrary amount 临时款项
w)ki<Dudg arrangement 措施;安排;协定
ulzX$ arrears 欠款
CJk"yW[,| arrears of pay 欠付薪酬
7C'@g)@^/ arrears of revenue 逾期未收税款;逾期未收的帐项
__eB 7]#E articles of association 组织章程;组织细则;组织章程细则
wb9(aS4 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
dDA8IW![S ascertainment of profit 确定利润
@&G}'6vF! "Asia Clear" “亚洲结算系统”
Vz0(D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D]_6OlIE#' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
<cOjtq,0 Asian Development Fund [ADF] 亚洲发展基金
VHPqEaR Asian dollar bond 亚洲美元债券
D SX%SE) Asian dollar market 亚洲美元市场
}>M\iPO.]* Asian dollar rate 亚洲美元利率
^1~lnD~0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b_`h2dUq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r^6@Zwox] asked price 沽盘;喊价;索价;卖方报价
?#GTD?3d assessable income 应评税入息
9ye!kYF, assessable loss 应评税亏损
\FfqIc9; assessable profit 应评税利润
+@]k[9 assessable value 应评税值
\ n2MP assessed profit 估定利润
4AzDWK@/ assessed value 经评估价值
|$
^3 5F assessment 评税;评定;估价;评税单
AS]8rH assessment number 评税编号;估价编号
;`/a. /bc assessment of additional tax 补加税评税
a>l,H#w*vW assessment of performance 业绩评估;实绩评价
Tv1oy%dK Assessor 评税主任
OK v2..8 asset price bubbles 资产价格泡沫
5wW5
n5YS asset-backed securities 具资产保证的证券
+%j27~R>D assets accretion 资产增值
,vLQx\m{ assets and liabilities 资产与负债
cWo>DuW& assets betterment statement 资产递增表;资产改进表
4L:O0Ggz} assets lending 实物放款;有抵押贷款
~S<aIk0l assets of the company passing on the death 死者去世时转移的公司资产
hiibPc?I assets pledged as security for liabilities 用作负债抵押的资产
z2{y<a9;? assets portfolio 资产投资组合
mKu,7nMvF assets price 资产价格
-BP10-V assets quality 资产质素
Ms +ekY) assets realization 资产变现
OIj.K@Kr assets refinancing arrangement 资产再集资安排
0R? @JC assets securitization 资产证券化
h! uyTgq assets situated outside Hong Kong 在香港以外地方的资产
Y=|p}>.} assets stripping 削减资产;拆卖资产
%\HE1d5; assets value 资产值
fZpi+I assignee 承让人
^[.}DNR95( assignment 转让;转让书;转让契
Q>Klkd5( assignment of interest 权益转让
/&|p7 assignment of letters patent and trade mark 专利证书及商标转让
. q
-:3b assignment of property 物业转让;物业转让书
Odwf7> assignment right 转让权
9QX!HQ|5y8 assignor 转让人
I4%kYp] associate 有联系的人;有关连人士;相联者;合伙人;联系人
[K,P)V>K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}F0<8L6% associate member 附属会员
= r/8~~= associated body corporate 相联法人团体
lTu& 9) associated company 相联公司;联属公司
?\8 associated corporation 相联法团
I5E=Ujc_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4Cu\|"5) 公认会计师公会〔英国〕
$b2~Wj*-nJ Association of Futures Exchange Brokers 香港期货经纪协会
]e),#_M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"p3<-06 association of underwriters 承保人组织
%y9sC1T assumption of control 接管
g_{N^wS assurance 担保;保险;转易;转易书
6)0.q|Q assurance of interest 权益的转易
;v\s 7y at 19XX price 按一九XX年价格计算
n%29WF6Zf at a discount 按赔价计算;按贴水价格计算;打折扣
q
8sfG ;) at a premium 按溢价计算;按升水价格计算
4v/MZ:%C` at call 通知付款;按通知
l!XCYg@67 at constant market price 按固定市价计算
@Ol(:{< at constant price 按固定价格计算
t O.5 at cost 按成本计算
Ph]b6 at current market price 按当时市价计算;按现时市价计算
NA2={RB; at current price 按当时价格计算;按现时价格计算
qJT/48lf_ at factor cost 按要素成本计算;按生产要素成本计算
fQC{LcS at money-of-the-day price 按付款当日价格计算
awo'#Y2> at or better 按指定或较佳价位〔买卖指令〕
^%zhj3# at par 按面值计算;平价
sgi5dQ at sight 见票即付
nK03x YA at the close 按收市盘
smfI+Z S" at the opening 按开市盘
D|Q7dIZm attestation 见证;见证条款
(_4DZMf at-the-money option 平价期权
C{m%]jKH attorney 受权人;受托代表人
[u!n=ev attornment 新拥有人承认书
vE^tdzAG attributable profit 可归属利润
Cp/f18zO attributable share value 可归属股份价值
2?
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Z@dVK`nD auction 拍卖
\8$~ i auctioneer 拍卖商
j24 3oD audit 审计;核数
mrRid}2 Audit Commission 审计署
izcaWt3 a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XX/s@C 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〕
-t S\ audit review 帐目审查
:,JjN& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BVeMV4 audited account 审计帐目;经审计的帐目
`dcz9 * audited annual account 经审计的周年帐目
}R16WY_' audited balance sheet 经审计的资产负债表
W;=Ae~ auditor 核数师;核数主任;审计师
/;(ji?wN auditor's certificate 核数师证明书;审计师证明书
Ur]$@N auditor's report 核数师报告;审计师报告
#0T/^ # Aussie bond 澳元债券
hT 1JEu austerity budget 紧缩预算
'I/_vqp@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[5~mP`He Australia All Ordinaries Index 澳洲所有普通股票指数
";=!PL Australian Dollar [AUD] 澳元
(o IGp Australian Options Market 澳大利亚期权市场
|?VJf3A Australian Securities Commission 澳洲证券事务监察委员会
-GFZFi Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;<Z6Y3>I8 Australian Stock Exchange 澳大利亚证券交易所
H}kSXKO8!8 Austrian Schilling [ATS] 奥地利先令
MuOKauYa authentication 认证;鉴证
nyi!D authority to purchase 委托购买证;委购书
tXtNK2-1 authorization 认可;核准;授权;授权书
8O]`3oa> authorization by direction 指示授权
z
mip authorization by instruction 指令授权
M\4`S& authorization by warrant 令状授权
Jf?6y~X>Y authorization of unit trust 单位信托的认可
O%kUj&h^ authorized agent 指定代理人
}ww/e\|Nt= authorized capital 法定资本
Bz_'>6w authorized clerk 出市员
t}_ #N'` authorized dealer 认可交易商
*'{-!Y authorized financial institution 认可财务机构
3<W%z]k@M authorized fund 认可基金
:6lv X$ authorized fund house 获授权的基金公司;认可基金公司
iiQn/% authorized institution 认可机构
-JgNujt#9 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M]r?m@) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=w+8q1!o authorized insurer 获授权保险人;获认可承保人
:K^J bQ authorized investment 特准投资项目
V2}\]x'1 authorized person 获授权人
PhC3F4 authorized representative 获授权代表
h*l$!nEN authorized share capital 法定股本
=XR6rR8 automated quotation system 自动报价系统
\wA:58 -j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0pMN@Cz6 自动交易系统〔香港期货交易所有限公司〕
'+_>PBOc automatic adjustment mechanism 自动调整机制
cw!,.o%cD automatic adjustment system 自动调整系统
=J]WVA,GqA Automatic Clearing House 自动票据交换所
%a~/q0o> automatic exchange rates accumulation system 自动化汇率累集系统
5_'lu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&;-zy%#l automatic teller machine [ATM] 自动柜员机
U)bv,{-q autopay 自动转帐
,J|,wNDU!K available assets 可用资产
`Fn"QL- available fiscal reserve 现存财政储备
b`-|7<s available profit 可用利润
@5nFa~*K% Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
@/<UhnI average 平均;平均数;海损
*
HKu%g average basic salary 平均基本薪金
%nY\" average consumer expenditure 平均消费开支;一般消费开支
Pt"H_SW~k average cost 平均成本
7m-% average cost of land production 增辟土地平均成本
_aPAn|. average daily turnover 平均每日成交额
=lJ
?yuc average daily wage rate 平均每日工资率
"wOfs$w%s average expenditure pattern 平均开支模式
4`#Q average growth rate 平均增长率
uem-fTG average net fixed assets 固定资产平均净值
).5X average of relatives 相对价格平均数
NV4g5)D&L average price 平均价格
tsc`u> average propensity to consume 平均消费倾向;一般消费倾向
>l&]Ho average propensity to save 平均储蓄倾向;一般储蓄倾向
Y'|,vG average rate 平均率
y+ze`pL? average revenue 平均收入;平均收益
[oTe8^@[ average stock 平均库存;平均存货
!G;u
)7'v average yearly rent 平均年租
{o24A:M avoidance of double taxation 避免双重课税
^-Od*DTL avoidance of tax 避税