A:
<dD!_S6@, A share A股;甲类股份
>2pxl(i abatement of tax 减税;减扣免税额
-2[4 @ ABN AMRO Bank N.V. 荷兰银行
BgT ^ above-the-line expenditure 线上项目支出;经常预算支出
S#8)N` above-the-line receipt 线上项目收入;经常预算收入
D QxuV1 ABSA Asia Limited 南非联合亚洲有限公司
1Hr1Ir<KR absolute change 绝对数值变更
7rRI-wZ absolute expenditure 实际开支
i \/'w] absolute guideline figure 绝对准则数字
1_f+!
ns# absolute interest 绝对权益
NNqvjM- absolute order of discharge 绝对破产解除令
k,=<G, absolute profit margin 绝对利润幅度
]N'%l]_$ absolute value 实值;绝对值
_Y&.Nw absolutely vested interest 绝对既得权益
6=$<R4B absorbed cost 已吸收成本;已分摊成本
Lhux~,EH absorption 吸收;分摊;合并
OOXSJE1 absorption rate 吸收率;摊配率;分摊率
4XER7c ACB Finance Limited 亚洲商业财务有限公司
1?|"33\03R acceptable form of reciprocity 合理的互惠条件
u=v-,Tw acceptable rate 适当利率;适当汇率
>FOCdlJ# acceptance agreement 承兑协议
cf"&22TQ+Z acceptance for honour 参加承兑
a$Ud" acceptor 承兑人;接受人;受票人
?K:\WW acceptor for honour 参加承兑人
0ElEaH1z accident insurance 意外保险
yUo8-O aL7 Accident Insurance Association of Hong Kong 香港意外保险公会
G93V=Bk= accident insurance scheme 意外保险计划
|T/OOIA=sI accident year basis 意外年度基准
a5ZXrWv accommodation 通融;贷款
?uL-qsU accommodation bill 通融票据;空头票据
x X3I` accommodation party 汇票代发人
Q[NoFZ
V! account balance 帐户余额;帐户结余
Ym\<@[3+! account book 帐簿
!\1)?&y9j account collected in advance 预收款项
2[pOGc$ account current book 往来帐簿
2>k*9kyp account of after-acquired property 事后取得的财产报告
e_|<tYx>< account of defaulter 拖欠帐目
985h]KQ account payable 应付帐款
v .C account payee only [A/C payee only] 只可转帐;存入收款人帐户
RDHK'PGA account receivable 应收帐款
H{5,
-x account receivable report 应收帐款报表
pA_u;* account statement 结单;帐单;会计财务报表
Fs4shrt account title 帐户名称;会计科目
P,)D0i accountant's report 会计师报告
)mOM!I7D@ Accountant's Report Rules 会计师报告规则
NI,>$@{ accounting and auditing procedure 会计与审计程序;会计与核数程序
8[X"XThj Accounting Arrangements 《会计安排》
9%NsW3| accounting basis 会计基础
zo"L9&Hzo accounting by Official Receiver 破产管理署署长呈交的帐目
gvWgw7z Accounting Circular 《会计通告》
2%R.~9HtA accounting class 会计类别
+<p&Va# accounting date 记帐日期;会计结算日期
6AY(/N8V accounting for money 款项核算
DDGDj)=` Accounting Officer 会计主任
\7qj hA@ accounting period 会计报告期;会计期
zT&"rcT"> accounting policy 会计政策;会计方针
e
}C,) accounting practice 会计惯例
:nb|WgEc accounting principle 会计准则
EFVZAY"+!; accounting record 会计记录
Et}%)M accounting report 会计报告
K{DmMi];I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!=,zy Accounting Society of China 中国会计学会
%SIll accounting statement 会计报表
?K2EK'-q accounting system 会计制度;会计系统
j~ds)dW%`& accounting transaction 会计事项;帐务交易
GEVDXx>@ accounting treatment 会计处理
'do2n/ accounting year 会计年度
r`Fs"n#^-4 accretion 增值;添加
z;9D[ME#1 accrual 应计项目;应累算数目
o*7NyiJ@z accrual basis 应计制;权责发生制
6U8esPs, accrual basis accounting 应计制会计;权责发生制会计
IZ>l accrue 应累算;应计
k -R"e accrued benefit 应累算利益
C&qo$C accrued charges 应计费用
mUP!jTF accrued cumulative preference share dividend 应累算的累积优先股股息
ju[y-am$/ accrued expenses 应累算费用
'JdK0w# accrued interest payable 应付利息;应计未付利息
rWNe&gFM accrued interest receivable 应收利息;应计未收利息
L#a!fd accrued right 累算权益
%`5K8eB accruing profit 应累算的利润
R|)l^~x accumulated fiscal reserve 累积财政储备
e&i`/m5 accumulated profit 累积利润;滚存溢利
! })Y9oZc8 accumulated reserve 累积储备
&P}t<; accumulation of surplus income 累积收益盈余
|+HJ>xA4I acquired assets 既得资产
7z3tDE[# acquisition 收购;购置;取得
!'#
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sDg1nKw( acquisition expenses 购置费用
`0U\|I# acquisition of 100% interest 收购全部股权
WO%pX+PoH acquisition of control 取得控制权
F?a
63,r acquisition of fixed assets 购置固定资产
"pK<d~Wu acquisition of shell “买壳”
2Uf/' acquisition price 收购价
%?+Lkj& act of God 天灾
!a\v)R acting partner 执事合伙人
)XSHKPTQ1 active market 买卖活跃的市场;交投畅旺的市场;旺市
T&6>Eb0{ active partner 积极参与的合伙人
yLCMu | + active trading 交投活跃
X0j> g^b8 actual circulation 实际流通
W(ryL_#; actual cost 实际成本
fNx!'{o" actual expenditure 实际开支;实际支出
~V ?z!3r-) actual income 实际入息;实际收入;实际收益
@ls/3`E/5E actual market 现货市场
fATVAv actual price 现货价;实际价格
nJv=kk1|o actual profit 实际利润
T<Y*();Zo actual quotation 实盘;实际价位;实际报价
aLW3Ub{h actual year basis 按实际年度计算
Sw>>]UjU actuals 实货
D[]0/+, actuarial investigation 精算调查
ipGxi[Vav actuarial principle 精算原则
9wf"5c actuarial report 精算师报告
ZZHQ?p- Actuarial Society of Hong Kong 香港精算学会
Tzjv-9^V actuarial valuation 精算师估值
0wTOdCvmb actuary 精算师
G!C }ULq ad referendum agreement 暂定协议;有待覆核的协定
tXrKC ad valorem duty 从价税;按值征税
oKz!Xu%Hl ad valorem duty system 从价税制
=IX-n$d`> ad valorem fee 从价费
$i<+O,@- ad valorem tariff 从价关税
=c,7uB additional allowance 额外免税额
D{7^y>8_Y- additional amount for unexpired risk 未过期风险的额外款额
*wJz0ex7R/ additional assessable profit 补加应评税利润
_(:$
:*@ additional assessment 补加评税
&D-z|ZjgHi additional commitment 额外承担
U&*%KPy` additional commitment vote 额外承担拨款
& uwOyb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VR"le&'z" additional dependent parent allowance 供养父母额外免税额
St!0MdCH additional provision 额外拨款
K@[Hej6d additional stamp duty 附加印花税
#M!{D additional tax 补加税罚款;补加税款
}JQy&V% Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
b[:m[^ adjudged bankrupt 被裁定破产
~-H3] adjudicated bankrupt 裁定破产人
?771e:>S- adjudication fee 裁定费;评定印花税额手续费;评估契据费
m0.g}N-w adjudication of bankruptcy 裁定破产;宣告破产
}zkFl{/u adjudication of insolvency 裁定无力偿还债务
`mD!z.`U adjusted actual 经调整的实数;调整后的实数
jp4-w( adjusted current assets 经调整的流动资产;调整后的流动资产
54WX#/<Yik adjusted figure 经调整的数字;调整后的数额
-Mrt%1g adjusted liabilities 经调整的负债;调整后的负债
&k_LK adjusted loss 经调整的亏损;调整后的亏损
7KUf,0D 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
byt$Wqdl adjusted profit 经调整的利润;调整后的利润
7 J6Z? adjusted surplus 经调整的盈余额;调整后的盈余额
F_w+8)DZ adjusted value 经调整的价值;调整后的价值
g<^A(zM adjustment 调整;修订;理算〔保险〕
|Axbx? adjustment centre 调剂中心
.C+(E@ey A adjustment lag 调整过程的时间差距;调整时差
P =Q+VIP& adjustment mechanism 调整机制
4DL2
A;T adjustment of loss 亏损调整
/|&4&$ adjustment process 调整过程;调整程序
* Z)j"i adjustment range 调整幅度
4|Y1W}!0/ administered exchange rate 受管制汇率
1VG]|6f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t(6i4c> administration expenses 行政费用
W79.Nj2` administration fee 手续费;行政费
|${ImP administration in bankruptcy 破产管理
`?l
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yXEI%2~) administrator 管理人;遗产管理人
<f.Eog administrator of the estate 遗产管理人
.dxELSV admission of debt 债项承认书
{gu3KV admission of proof 接纳债权证明
|}YxxeAk advance 放贷款项;垫付款项;预支款项;预付款项
;{R;lF, advance account 暂支帐目;预付款帐户
jHHCJOHB8 advance compensation 预付补偿金
OA}; pQ9QN advance from shareholder 股东垫款
Ke:EL;*8k advance pending reimbursement 预支以待日后付还
dOaCdnd~ advanced economy 先进经济体系
sL\ {.ad5 advancement 预付;预付财产
5"1wz advances warrant 垫款令
]^wr+9zd advancing 贷出
If&y 5C adverse balance 逆差
%B1TN#KoT adverse exchange 逆汇
mv,a>Cvs[ advertisement addressed to shareholders 在报章刊登的致股东通告
[x=(:soEqC advice for collection 托收通知书
LN$T.r+ advice of drawing 提款通知书;汇票通知书
d>MDC
.
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tV pXA'"!x Advisory Committee [Securities and Futures Commission]
Tu}EAr 谘询委员会〔证券及期货事务监察委员会〕
=\)zb '\=d Advisory Committee on Diversification 经济多元化谘询委员会
vQ2{+5!| affidavit 誓章;遗产申报誓章
e~'z;%O~ affidavit of no receipt 述明无收款的誓章
/d"@$+ affiliate 联号;联营公司;附属公司
PX23M|$! affiliated company 附属公司;联号;联营公司
V)5,E>;EN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
SEi\H$! affordability 负担能力
Q*'OY~ African Development Bank [AfDB] 非洲开发银行
;0 +Dx~ after-acquired property 事后取得的财产
0/!0W%f[} after-hours dealing 市后交易
SS_6VE*sI after-tax profit 税后盈利;税后利润;税后溢利
.ej+?QYwC agency agreement 代理协议
p9\*n5{ agency expenses 代理机构的开支
IW@phKz agency fee 代理费
{w"Cr0F, Agency Law 《代理法》
}$uwAevP{y agent 代理人;承销人
`@,Vbn^_ agent of company 公司代理人
G[_Z|Xi1 agent's fee 代理人费;经纪费
\WdSj aggregate 总计;总数;总体数字
x\:KfYr4Y; aggregate amount 总款额;总额
v,~fG>Y} aggregate assets and liabilities 总体资产与负债
+`mI\+y, aggregate at constant price 按固定价格计算的总体数字
2Ir*}s2{ aggregate demand 总需求
e$Yvy>I'tS aggregate gross position 总持仓量
fJk'5kv aggregate limit 总限额
Sj/v: aggregate of salaries tax 合计薪俸税
2w+4B4 aggregate performance 总体表现;总体业绩
{0/2Hw n aggregate supply 总体供应
8gt*`]I aggregate surplus 总盈余
~5Mj:{B aggregate total 整体总额
N.nGez aggregate value 总值;合计价值
'YbE%i} aggregated basis 合计基准
{+{p. aggregated net chargeable income 合计应课税入息实额
}F9#3W&`c aggregation 合并计算;合计;总和
Q9f5} aggregation of incomes of husband and wife 夫妇入息合并计算
$txF|Fj]^A aggregation of property 财产的总和
uz$p'Q agio 差价;贴水
^k^?>h 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》
EDnZ/)6Gg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fF#Fc&B 《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》
rL+.3ZO):P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SGy2&{\Z 《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》
IBu\Sh- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(LXYx< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
fshG ~L7S9 agreement for a settlement 授产协议
HKO]_; :( agreement for assignment 转让协议
uD{ xs agreement for sale 售卖协议;买卖协议
s0x/2z agreement for sale and purchase 买卖协议
X+,0;% p agreement for the payment of interest 支付利息协议
v&]yzl agreement for the repayment of money 还款协议
,BGUIu6 agreement of reinsurance 再保险协议
g$hEVT Agricultural Bank of China 中国农业银行
x7i<dg& air passenger departure tax 飞机乘客离境税
BE~-0g$W Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
QSM3qke airport tax 机场税
R(P(G;#j alcohol duty 酒精税
cQBc6eAi alienation 让与;让渡;转让
#QSSpsF@ alimony 生活费;赡养费
C#)T$wl[E All Ordinaries Index [AOI] 所有普通股指数
yn<J>e all risks 全险;综合险
j]R[;8g All Sales Record for Stock Market 《股票市场成交报告》
Q^05n$ tI Allied Capital Resources Limited 新联财务有限公司
LH`2Y,E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nf&5oE^ allocation letter 拨款信件
OpIeo+^X* allocation of fund 分配款项;预留款项
w2('75$J allocation of profit 利润分配;溢利分配
CM[83> allocation warrant 拨款令
4"!kCUB allotment 分配;配股
IQ-l%x[fue allotment notice 股份配售通知;配股通知
asmu< allotment of shares 股份分配
anfnqa8 allowable 可获宽免;免税的
{7%HK2=' allowable business loss 可扣除的营业亏损
\\Q){\S allowable expenses 可扣税的支出
3=Rk(%:; allowance 免税额;津贴;备抵;准备金
5e7\tBab allowance for debts 债项的免税额
Q%J,:J allowance for depreciation by wear and tear 耗损折旧免税额
S}]B |Q allowance for funeral expenses 殡殓费的免税额
^\J-LU|"B allowance for inflation 为通货膨胀而预留的款项;通胀准备金
GY0OVAW6'c allowance for repairs and outgoings 修葺及支出方面的免税额
R2 J A(Hn allowance to debtor 给债务人的津贴
1Qz@ alteration of capital 资本更改
G^dzE/: alternate trustee 候补受托人
Z
d@B6R amalgamation 合并
E?BF8t_fTE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hy$VG%b;# ambit of charges 征税范围;收费范围
OP-{76vE&b amended valuation 经修订的估值
\6"=`H0} American Commodities Exchange 美国商品交易所
+bJ~S:[ American Express Bank Limited 美国运通银行
#,XZ @u+ American Stock Exchange 美国证券交易所
a{rUk%x amortization 摊销
(FgX9SV]p9 amount due from banks 存放银行同业的款项
MpJ<. |h amount due from banks abroad 存放海外银行同业的款项
%Lh+W<; amount due from holding companies 控股公司欠款
UK,sMKbl1 amount due from local banks 存放本港银行同业的款项
XAtRA1. amount due to banks 银行同业的存款
'^[+] amount due to banks abroad 海外银行同业的存款
w8J8III\~ amount due to holding companies 控股公司存款
IJDbm}:/e amount due to local banks 本港银行同业的存款
+KNd%AJ amount due to outport banks 外埠银行同业的存款
Wyeb1 amount for note issue 发行纸币的款额
qZ@d:u amount of bond 担保契据的款额
mieyL9*n7 amount of consideration 代价款额
hJir_= amount of contribution 供款数额
ssoE ,6kS amount of indebtedness 负债款额
]\L+]+u~ amount of principal of the loan 贷款本金额
];b+f@ amount of rates chargeable 应征差饷数额
V3d$C&<( amount of share capital 股本额
3=} P l, amount of sums assured 承保款额
{{gt>"D, amount of variation 变动幅度
('\sUZ+5 amount of vote 拨款数额
|R!ozlL{} amount payable 应付款额
b7T;6\[m amount receivable 应收款额
#)[.Xz:U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Rr[Wka9[ analysis 分析
<63TN`B ancillary risk 附属风险
aD_7^8> annual account 周年帐目;周年帐目报表;年度决算;年结
Yw5-:w0f annual accounting date 年结日期
wrX n|aV annual allowance 每年免税额;年积金;年度津贴;年津
ue'dI annual balance 年度余额
I'p+9H$ annual disposable income 每年可动用收入
ozl!vf# kv annual estimates 周年预算
;vX1U8 annual fee 年费
M}@>h annual general meeting 周年大会
.c__T{<)[ annual growth rate 年增率;每年增长率
d\JBjT1g annual long-term supplement 长期个案每年补助金
unbIfl= annual pensionable emolument 可供计算退休金的年薪
p0]\QM l1 annual report 年报
EYCZuJxv Annual Report on the Consumer Price Index 《消费物价指数年报》
EV w {G< annual return 周年报表;周年申报表;每年报税表格
D<<q5gG Annual Return Rules 《周年报表规则》
Fr;
's(^ annual review of consumer prices 每年消费物价回顾
ZW0\_1 annual roll-forward basis 逐年延展方式
DBLM0*B annual salary 年薪
zpeCT3Q5O annual statement 年度报表;年度决算表
d~h;|Bl[ 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
u=vBjaN2_w annuitant 年金受益人
gG}H5uN annuity 年金
I|<]>D -8 annuity contract 年金合约
/;1O9HJa annuity on human life 人寿年金
tLq]#9kL antecedent debt 先前的债项
#Er"i ante-dated cheque 倒填日期支票
(uhE'IQ{( anticipated expenditure 预期开支
X7`-dSVE anticipated net profit 预期纯利
6-J}ZfGj anticipated revenue 预期收入
y'>JT/Q5 anti-inflation measure 反通货膨胀措施
6%>'n? anti-inflationary stance 反通货膨胀立场
6?C';1 apparent deficit 表面赤字
*vEj\ apparent financial solvency 表面偿债能力
tns8B apparent partner 表面合伙人
NJ-Ji> w application for personal assessment 个人入息课税申请书
J2!
Q09 }5 application of fund 资金应用
9&`";dg application to release as liquidator and to destruct the books of accounts and documents
>7~*j4g 申请免除清盘人职务及毁灭帐簿与文件
j|N<6GSke appointed actuary 委任精算师
a l6y=;\jZ appointed auditor 委任核数师;委任审计师
#d/T7c# appointed trustee 委任的受托人
hlze]d?z appointer 委任人
bqp^\yu-E apportioned pro rata 按比例分摊
2k^rZ^^" apportionment 分配;分摊
}Q ]-Y : Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MuP>#Vk apportionment formula 分摊方程式
3]9Rmx apportionment of estate duty 遗产税的分摊
,9_O4O% appraisal 估价;评估
Q.h.d)) appreciable growth 可观增长
dGkw%3[ appreciable impact 显着影响
k.o8!aCm appreciable increase 可观增长
)Ho"b appreciation 增值;升值
KRcB_( appreciation against other currencies 相对其他货币升值
sK&kp=zu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@F$}/ appreciation tax 增值税
]FIIs58IM appropriation 拨款;拨用;拨付
~K<h~TNP appropriation account 拨款帐目
,r]H+vWS Appropriation Bill 拨款法案
]j6K3 appropriation-in-aid system 补助拨款办法
)cZHBG.0H approved assets 核准资产
8TP~=qU approved basket stock 认可一篮子证券
'`2MxRP approved budget 核准预算
vD?D]8.F~Q approved charitable donation 认可慈善捐款
$e--"@[Y approved charitable institution 认可慈善机构
z/f._Z( approved currency 核准货币;认可货币
Ak kF6d+ approved estimates 核准预算
H^@Hco>| approved estimates of expenditure 核准开支预算
j u"?b2f approved overseas insurer 核准海外保险人
<j,3Dn approved overseas trust company 核准海外信托公司
e.%I#rNI approved pooled investment fund 核准汇集投资基金
&ni#( approved provident fund scheme 认可公积金计划
6DK).|@$r approved provision 核准拨款
b7~Jl+m approved redeemable share 核准可赎回股份
Iz. h approved regional stock 认可地区性证券
[)GRP approved retirement scheme 认可退休金计划
-$0}rfX approved subordinated loan 核准附属贷款
?~t5>PEonv arbitrage 套戥;套汇;套利
<g;,or#$ arbitrageur 套戥者;套汇者
e!gNd>b { arbitrary amount 临时款项
{f)aFGp arrangement 措施;安排;协定
Kl%[f jI) arrears 欠款
wCR! bZ w arrears of pay 欠付薪酬
SOM? 0. arrears of revenue 逾期未收税款;逾期未收的帐项
T#E$sZ articles of association 组织章程;组织细则;组织章程细则
YGLq~A Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
v~T)g"_| ascertainment of profit 确定利润
/ Wjc\n$' "Asia Clear" “亚洲结算系统”
<2&qIvHL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&B[*L+-E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DrV[1Z Asian Development Fund [ADF] 亚洲发展基金
S#B%[3@ Asian dollar bond 亚洲美元债券
x$n.\`f0 Asian dollar market 亚洲美元市场
L8f+uI Asian dollar rate 亚洲美元利率
V:J|shRo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'q |"+; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c$2kR: asked price 沽盘;喊价;索价;卖方报价
z~3ubta8(@ assessable income 应评税入息
Ax;?~v4Z assessable loss 应评税亏损
4dCXBTT assessable profit 应评税利润
etiUt~W assessable value 应评税值
.FgeAxflP assessed profit 估定利润
vN],9q assessed value 经评估价值
f'(F'TE assessment 评税;评定;估价;评税单
3'` &D/n assessment number 评税编号;估价编号
"#7Q}d!x assessment of additional tax 补加税评税
f77W{T4 assessment of performance 业绩评估;实绩评价
L/-SWid) Assessor 评税主任
ol/@)k^s> asset price bubbles 资产价格泡沫
7z1@XO<D asset-backed securities 具资产保证的证券
LmqSxHs0Q assets accretion 资产增值
'h'pM#D assets and liabilities 资产与负债
hp(MKfh H assets betterment statement 资产递增表;资产改进表
,\P|%yv assets lending 实物放款;有抵押贷款
Y<VX.S2kf assets of the company passing on the death 死者去世时转移的公司资产
jy5[K. assets pledged as security for liabilities 用作负债抵押的资产
%H" assets portfolio 资产投资组合
5CN=a2& assets price 资产价格
JmK
)Y# A assets quality 资产质素
%M'`K assets realization 资产变现
{ >izfG,\ assets refinancing arrangement 资产再集资安排
\i//Aq assets securitization 资产证券化
8w:mL^6x assets situated outside Hong Kong 在香港以外地方的资产
__QnzEF assets stripping 削减资产;拆卖资产
6V1oZ-:} assets value 资产值
||pOiR5 assignee 承让人
Ua
6O~,\ assignment 转让;转让书;转让契
OEjX(F3= assignment of interest 权益转让
#@`c7SR assignment of letters patent and trade mark 专利证书及商标转让
Ea<\a1Tl43 assignment of property 物业转让;物业转让书
9=]HOUn assignment right 转让权
[qRww]g;P| assignor 转让人
=0Y0o_ associate 有联系的人;有关连人士;相联者;合伙人;联系人
UR_Ty59 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sfw*_}y associate member 附属会员
x,10o associated body corporate 相联法人团体
&`n:AR` associated company 相联公司;联属公司
z8}QXXa associated corporation 相联法团
.$x}~Sw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9v*y&V9/ 公认会计师公会〔英国〕
JluA?B7E Association of Futures Exchange Brokers 香港期货经纪协会
>W-xDzJry Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3I( n]; association of underwriters 承保人组织
juWXB+d2Y assumption of control 接管
p qpsa' assurance 担保;保险;转易;转易书
?#: ']q assurance of interest 权益的转易
*f;$5B#^ at 19XX price 按一九XX年价格计算
Lv/}&'\( at a discount 按赔价计算;按贴水价格计算;打折扣
u;rmqo1 at a premium 按溢价计算;按升水价格计算
RS}_cm0 at call 通知付款;按通知
L3wj vq^ at constant market price 按固定市价计算
]oSx]R>{f at constant price 按固定价格计算
YQd($ at cost 按成本计算
xPUukmG:B at current market price 按当时市价计算;按现时市价计算
NJr)f at current price 按当时价格计算;按现时价格计算
S>(x x"Ia at factor cost 按要素成本计算;按生产要素成本计算
FO^6c at money-of-the-day price 按付款当日价格计算
Ayqs~&{ at or better 按指定或较佳价位〔买卖指令〕
uIO,9> ee at par 按面值计算;平价
[j@i^B & at sight 见票即付
zzI,iEG at the close 按收市盘
9M9Fif. at the opening 按开市盘
&(,&mE attestation 见证;见证条款
lg$aRqI29 at-the-money option 平价期权
qtZzJ>Y attorney 受权人;受托代表人
M$ieM[_T attornment 新拥有人承认书
KP0(w(q attributable profit 可归属利润
~b)X:ku attributable share value 可归属股份价值
>m1b/J3# Auckland Stock Exchange 奥克兰证券交易所
"A~dt5GJ auction 拍卖
FO_}9 <s auctioneer 拍卖商
z5iCQ4C< audit 审计;核数
lN5PKsGl Audit Commission 审计署
i7h^L)M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sB*dv06b0 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〕
R-Lpgi<a" audit review 帐目审查
F3!@|/<w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_/>I-\xWA audited account 审计帐目;经审计的帐目
&0Y
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audited annual account 经审计的周年帐目
a-,*iK{_u audited balance sheet 经审计的资产负债表
@"fv[=Xb auditor 核数师;核数主任;审计师
!=.y[Db= auditor's certificate 核数师证明书;审计师证明书
eza"<uBr auditor's report 核数师报告;审计师报告
!]uB4 Aussie bond 澳元债券
CStNCBZ|\ austerity budget 紧缩预算
kn>qX{W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]rY9t@ Australia All Ordinaries Index 澳洲所有普通股票指数
"OI$PLK Australian Dollar [AUD] 澳元
cW0\f5[/ Australian Options Market 澳大利亚期权市场
VM<0_R24z Australian Securities Commission 澳洲证券事务监察委员会
F{ vT^/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UQh.o Australian Stock Exchange 澳大利亚证券交易所
8h|} Q _ Austrian Schilling [ATS] 奥地利先令
(&Q!5{$W authentication 认证;鉴证
y,&[OrCm^\ authority to purchase 委托购买证;委购书
&4WA/'>R authorization 认可;核准;授权;授权书
vD9.X}l] authorization by direction 指示授权
'J&R=MD authorization by instruction 指令授权
jA:'P~`Hj authorization by warrant 令状授权
P(8Yz W authorization of unit trust 单位信托的认可
;7qzQ{Km authorized agent 指定代理人
6vNn;-gg. authorized capital 法定资本
%4x0^<k~ authorized clerk 出市员
DpmAB. authorized dealer 认可交易商
]=-=D9ZS3 authorized financial institution 认可财务机构
@(6i 1Iwu9 authorized fund 认可基金
X!z-J> authorized fund house 获授权的基金公司;认可基金公司
wo(O+L/w authorized institution 认可机构
dgX%NKv1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x{w|Hy authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
) aMiT authorized insurer 获授权保险人;获认可承保人
{RI^zNgs[ authorized investment 特准投资项目
-;"A\2_y authorized person 获授权人
N@<-R<s^ authorized representative 获授权代表
;2g.X(Ra authorized share capital 法定股本
Il@K8?H@ automated quotation system 自动报价系统
>ZPu$=[W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[Nm?qY 自动交易系统〔香港期货交易所有限公司〕
4x+[?fw automatic adjustment mechanism 自动调整机制
kkHK~(>G automatic adjustment system 自动调整系统
[vb#W!M&| Automatic Clearing House 自动票据交换所
&${| o@ automatic exchange rates accumulation system 自动化汇率累集系统
k3B_M9>!
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;t9_*)[ automatic teller machine [ATM] 自动柜员机
Y}.f&rLe autopay 自动转帐
oaq,4FT available assets 可用资产
^2rj);{V available fiscal reserve 现存财政储备
}I}GA:~$% available profit 可用利润
{ GCp5 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
hTv*4J&@| average 平均;平均数;海损
;DZj.|Sj+ average basic salary 平均基本薪金
E x_dqko average consumer expenditure 平均消费开支;一般消费开支
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