A:
m[aBHA^g A share A股;甲类股份
i ZU1w7Z abatement of tax 减税;减扣免税额
,4W~CkLD ABN AMRO Bank N.V. 荷兰银行
j(aok5:e above-the-line expenditure 线上项目支出;经常预算支出
e^!>W %.7Z above-the-line receipt 线上项目收入;经常预算收入
uwI$t[ ABSA Asia Limited 南非联合亚洲有限公司
s!73To}> absolute change 绝对数值变更
:O?+Ywn absolute expenditure 实际开支
UP<B>Y1a absolute guideline figure 绝对准则数字
\7V[G6'{ absolute interest 绝对权益
Sb QM!Q absolute order of discharge 绝对破产解除令
RnV#[bM{ absolute profit margin 绝对利润幅度
MZIZ"b absolute value 实值;绝对值
#(pY~\ absolutely vested interest 绝对既得权益
K92nh/}y absorbed cost 已吸收成本;已分摊成本
6(pa2 absorption 吸收;分摊;合并
0*J},#ba$ absorption rate 吸收率;摊配率;分摊率
1&Z#$iD ACB Finance Limited 亚洲商业财务有限公司
] 6Y6q])Z acceptable form of reciprocity 合理的互惠条件
x)+ q$FB acceptable rate 适当利率;适当汇率
" fXs! acceptance agreement 承兑协议
2^aXXPC acceptance for honour 参加承兑
P>U7RX
e acceptor 承兑人;接受人;受票人
q%S^3C& acceptor for honour 参加承兑人
R6m6bsZ` accident insurance 意外保险
"!S7D>2y# Accident Insurance Association of Hong Kong 香港意外保险公会
%+pF4f8] accident insurance scheme 意外保险计划
_-=yD@;[D accident year basis 意外年度基准
_^ZBSx09) accommodation 通融;贷款
5ho!}K accommodation bill 通融票据;空头票据
c)`=wDi accommodation party 汇票代发人
,7:?Du} account balance 帐户余额;帐户结余
ee2k..Tq# account book 帐簿
*lo0T93B account collected in advance 预收款项
Cfr2~w account current book 往来帐簿
F:~k4uTW\b account of after-acquired property 事后取得的财产报告
j{$2.W$ account of defaulter 拖欠帐目
E"<-To account payable 应付帐款
<`)vp0 account payee only [A/C payee only] 只可转帐;存入收款人帐户
2#81oz&K account receivable 应收帐款
r }S>t~p: account receivable report 应收帐款报表
j^5VmG account statement 结单;帐单;会计财务报表
byJR6f account title 帐户名称;会计科目
aG&t gD{ accountant's report 会计师报告
OC6v%@xa Accountant's Report Rules 会计师报告规则
uqHI/4 accounting and auditing procedure 会计与审计程序;会计与核数程序
;$Pjl8\ Accounting Arrangements 《会计安排》
d~abWBgC` accounting basis 会计基础
)+ (GE accounting by Official Receiver 破产管理署署长呈交的帐目
gmUX
2x( Accounting Circular 《会计通告》
W0+m A accounting class 会计类别
ooA%/ accounting date 记帐日期;会计结算日期
pgw_F accounting for money 款项核算
?B32,AS@ Accounting Officer 会计主任
/{R>o0oW accounting period 会计报告期;会计期
S*l=FRFI accounting policy 会计政策;会计方针
%#7 ] accounting practice 会计惯例
s&d!+-\6_ accounting principle 会计准则
wbQs>pc accounting record 会计记录
_aP2gH accounting report 会计报告
C2;Hugm4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y3.^a5o Accounting Society of China 中国会计学会
Uz_OUTFM accounting statement 会计报表
G,X> f? accounting system 会计制度;会计系统
2cQG2N2* accounting transaction 会计事项;帐务交易
*{!E`),FX accounting treatment 会计处理
e3.q8r accounting year 会计年度
ZH)thd9^b accretion 增值;添加
Ba}<X;B } accrual 应计项目;应累算数目
gP2<L5&Z, accrual basis 应计制;权责发生制
d3;Sy`. accrual basis accounting 应计制会计;权责发生制会计
-|2k$W accrue 应累算;应计
s 9n_s=w accrued benefit 应累算利益
=3;~7bYO accrued charges 应计费用
$DeVXW accrued cumulative preference share dividend 应累算的累积优先股股息
v*JXrB&x accrued expenses 应累算费用
X?aj0# Q accrued interest payable 应付利息;应计未付利息
&HBC9Bx/( accrued interest receivable 应收利息;应计未收利息
XK{K FB- accrued right 累算权益
e~ %=H 0n accruing profit 应累算的利润
Z,I0<ecaD accumulated fiscal reserve 累积财政储备
B8`!A accumulated profit 累积利润;滚存溢利
x/L(0z accumulated reserve 累积储备
Yn5a4 accumulation of surplus income 累积收益盈余
;;
?OS acquired assets 既得资产
@/8O@^ acquisition 收购;购置;取得
z3p
TdUt acquisition cost 购置成本
8
3Tv-X acquisition expenses 购置费用
r7+Ytr acquisition of 100% interest 收购全部股权
G%MdZg&i acquisition of control 取得控制权
MlV3qM@ acquisition of fixed assets 购置固定资产
B=)tq.Q7 acquisition of shell “买壳”
ih=O#f| acquisition price 收购价
3H`r|R act of God 天灾
gxc8O).5vY acting partner 执事合伙人
"ph[)/u; active market 买卖活跃的市场;交投畅旺的市场;旺市
)v+\1 active partner 积极参与的合伙人
UT%?3}*u" active trading 交投活跃
.#{m1mr actual circulation 实际流通
@MxB
d,P actual cost 实际成本
&PUn,9 Rm actual expenditure 实际开支;实际支出
M*Ri1 actual income 实际入息;实际收入;实际收益
wBz5_ OFVw actual market 现货市场
m't8\fo^w actual price 现货价;实际价格
rm%MQmF actual profit 实际利润
534DAhpD=. actual quotation 实盘;实际价位;实际报价
ZC97Z sE actual year basis 按实际年度计算
7|DPevrk actuals 实货
[5-3PuT&9 actuarial investigation 精算调查
$T7(AohR actuarial principle 精算原则
H`OJN. actuarial report 精算师报告
(9KiIRN Actuarial Society of Hong Kong 香港精算学会
,56objaE actuarial valuation 精算师估值
`Y,<[ Lnr actuary 精算师
6&KcO:}- ad referendum agreement 暂定协议;有待覆核的协定
^WUG\@B ad valorem duty 从价税;按值征税
e"cvo(}g ad valorem duty system 从价税制
Yan,Bt{YJ ad valorem fee 从价费
d`3>@*NR< ad valorem tariff 从价关税
$Dm|ol.Z additional allowance 额外免税额
A>C8whx additional amount for unexpired risk 未过期风险的额外款额
,&LGAa additional assessable profit 补加应评税利润
O4oI&i 7 additional assessment 补加评税
9+!"[ additional commitment 额外承担
!h70 <Q^ additional commitment vote 额外承担拨款
o)+Uyl additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q tl!f additional dependent parent allowance 供养父母额外免税额
'RpX&g additional provision 额外拨款
5@^['S4%8* additional stamp duty 附加印花税
_n+
5{\z additional tax 补加税罚款;补加税款
$q g/8G Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
%b>Ee>rdD adjudged bankrupt 被裁定破产
IN?rPdY adjudicated bankrupt 裁定破产人
ys9'1+9 adjudication fee 裁定费;评定印花税额手续费;评估契据费
n{=N f|= adjudication of bankruptcy 裁定破产;宣告破产
-d*je{c| adjudication of insolvency 裁定无力偿还债务
<xh";seL adjusted actual 经调整的实数;调整后的实数
zRFvWOxC\ adjusted current assets 经调整的流动资产;调整后的流动资产
-DWnDku8= adjusted figure 经调整的数字;调整后的数额
CD pLV: adjusted liabilities 经调整的负债;调整后的负债
k3UKGP1 adjusted loss 经调整的亏损;调整后的亏损
zhVkn]z~* adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
b G/[mZpRT adjusted profit 经调整的利润;调整后的利润
j7qGZ"8ak adjusted surplus 经调整的盈余额;调整后的盈余额
]O0:0Z\ adjusted value 经调整的价值;调整后的价值
@i(;}rx adjustment 调整;修订;理算〔保险〕
{7^D!lis adjustment centre 调剂中心
~IQw?a.E adjustment lag 调整过程的时间差距;调整时差
ZDr&Alp)o adjustment mechanism 调整机制
K9c5HuGy adjustment of loss 亏损调整
Fjw+D1q. adjustment process 调整过程;调整程序
Y(R .e7] adjustment range 调整幅度
!h>aP4ofT administered exchange rate 受管制汇率
K2D,
*w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=6xxZy[ administration expenses 行政费用
~#|Pe1Y administration fee 手续费;行政费
f5,!,]XO administration in bankruptcy 破产管理
:,Mg1Zf administration order 遗产管理令
-aQf(= administrator 管理人;遗产管理人
Lz=GA?lk[\ administrator of the estate 遗产管理人
fcisDu8n admission of debt 债项承认书
)<vuv9=k\% admission of proof 接纳债权证明
6$
ag< advance 放贷款项;垫付款项;预支款项;预付款项
9Bi{X_.9 advance account 暂支帐目;预付款帐户
;mSJZYnT advance compensation 预付补偿金
^gY3))2_ advance from shareholder 股东垫款
u%AyW advance pending reimbursement 预支以待日后付还
b2XUZ5 advanced economy 先进经济体系
sJ7ZE-v]h advancement 预付;预付财产
CDT3&N1'R advances warrant 垫款令
`Zd\d:Wyv advancing 贷出
2py
[P adverse balance 逆差
}\]J?I+ A adverse exchange 逆汇
KVp3pUO advertisement addressed to shareholders 在报章刊登的致股东通告
Iz9b5 advice for collection 托收通知书
qx`)M3Mu|< advice of drawing 提款通知书;汇票通知书
f~{4hVA advice of payment 付款通知
E\vW>g*W Advisory Committee [Securities and Futures Commission]
/>dYk Iv 谘询委员会〔证券及期货事务监察委员会〕
2-_d~~O1N Advisory Committee on Diversification 经济多元化谘询委员会
4+q3
Kw affidavit 誓章;遗产申报誓章
,7ZV;f81 affidavit of no receipt 述明无收款的誓章
15CKcM6 affiliate 联号;联营公司;附属公司
@"L*! affiliated company 附属公司;联号;联营公司
M`tNYs]V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NH;.!xq: affordability 负担能力
rfYFS96 African Development Bank [AfDB] 非洲开发银行
&nfGRb after-acquired property 事后取得的财产
2)(ynrCe after-hours dealing 市后交易
Y *n[*N after-tax profit 税后盈利;税后利润;税后溢利
^'Qe.DW[ agency agreement 代理协议
52q<|MW% agency expenses 代理机构的开支
D0LoT?$N agency fee 代理费
?(>fB2^ Agency Law 《代理法》
eY8rm agent 代理人;承销人
>rid3~ agent of company 公司代理人
?VR:e7|tU agent's fee 代理人费;经纪费
4x2,X`pe3 aggregate 总计;总数;总体数字
VTJxVYE aggregate amount 总款额;总额
Q$8K-5U% aggregate assets and liabilities 总体资产与负债
i]}`e>fF aggregate at constant price 按固定价格计算的总体数字
]OLe&VRix aggregate demand 总需求
i2 G.<(3O aggregate gross position 总持仓量
^e(*{K;8 aggregate limit 总限额
E{xcu9 aggregate of salaries tax 合计薪俸税
/eY}0q% aggregate performance 总体表现;总体业绩
:bu]gj4e aggregate supply 总体供应
><H*T{
Pg aggregate surplus 总盈余
M&^Iun aggregate total 整体总额
1XJLGMW, aggregate value 总值;合计价值
Wph@LRB] aggregated basis 合计基准
maVfLVx- aggregated net chargeable income 合计应课税入息实额
Qgxpq{y aggregation 合并计算;合计;总和
`!@d$*:' aggregation of incomes of husband and wife 夫妇入息合并计算
i^hEL2S/A aggregation of property 财产的总和
i2X%xYv ^ agio 差价;贴水
UQ}#=[)2e 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》
sU0W)c; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V~fPp"F 《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》
pd}Cg'}X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4N8(WI"4S 《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》
N'~l,{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uc]`^,`2/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`]j:''K agreement for a settlement 授产协议
~ ^*;#[< agreement for assignment 转让协议
nj6|WJ agreement for sale 售卖协议;买卖协议
?XB[awTD~ agreement for sale and purchase 买卖协议
R_2T" agreement for the payment of interest 支付利息协议
J4#rOS agreement for the repayment of money 还款协议
=pd#U agreement of reinsurance 再保险协议
giORc
Agricultural Bank of China 中国农业银行
0YO/G1O& air passenger departure tax 飞机乘客离境税
Sd+bnq% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^]X\boWlI airport tax 机场税
' ?uwUBi alcohol duty 酒精税
rObg:(z&\ alienation 让与;让渡;转让
qaiR329fx alimony 生活费;赡养费
>o )v All Ordinaries Index [AOI] 所有普通股指数
dzs(sM= all risks 全险;综合险
,dXJCX8so All Sales Record for Stock Market 《股票市场成交报告》
{P'^X+B0* Allied Capital Resources Limited 新联财务有限公司
xP-\)d-.aN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[^0 S#,L allocation letter 拨款信件
pYz\GSd allocation of fund 分配款项;预留款项
N;R I
A allocation of profit 利润分配;溢利分配
+{L=cWA" allocation warrant 拨款令
S,vh allotment 分配;配股
U o[\1) allotment notice 股份配售通知;配股通知
ZK5
wZU allotment of shares 股份分配
#D-Ttla allowable 可获宽免;免税的
HUalD3
\ allowable business loss 可扣除的营业亏损
'g:.&4x_w allowable expenses 可扣税的支出
0bl 8J5Ar5 allowance 免税额;津贴;备抵;准备金
;}}k*<
Z allowance for debts 债项的免税额
GS+Z(,J>= allowance for depreciation by wear and tear 耗损折旧免税额
74fE%;F allowance for funeral expenses 殡殓费的免税额
"ifv1KZ# allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C9^C4
allowance for repairs and outgoings 修葺及支出方面的免税额
NM+(ss' allowance to debtor 给债务人的津贴
>>%E?'9A alteration of capital 资本更改
@G^m+- alternate trustee 候补受托人
Hv-f :P O amalgamation 合并
Dbw{E:pq ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D\^\_r): ambit of charges 征税范围;收费范围
hw2Sb,bY amended valuation 经修订的估值
Zmz $
hr American Commodities Exchange 美国商品交易所
7UsU03 American Express Bank Limited 美国运通银行
)8%m|v#W American Stock Exchange 美国证券交易所
nd~O*-uYg amortization 摊销
S#*aB2ZS amount due from banks 存放银行同业的款项
M`p[ Zq amount due from banks abroad 存放海外银行同业的款项
w\y) amount due from holding companies 控股公司欠款
"P a y2 amount due from local banks 存放本港银行同业的款项
b=XXp`h~a amount due to banks 银行同业的存款
qaG8: amount due to banks abroad 海外银行同业的存款
Y|cj&<o amount due to holding companies 控股公司存款
gN.n_! amount due to local banks 本港银行同业的存款
c'
Q4Fzj0' amount due to outport banks 外埠银行同业的存款
uU/'oZ? amount for note issue 发行纸币的款额
E7 P'} amount of bond 担保契据的款额
d~#:t~
$, amount of consideration 代价款额
;k
(M4? amount of contribution 供款数额
A,4Z{f83 amount of indebtedness 负债款额
-+y3~^EYm, amount of principal of the loan 贷款本金额
`J%35 amount of rates chargeable 应征差饷数额
AmB*4p5b amount of share capital 股本额
7gE/g`"# amount of sums assured 承保款额
c7A]\1 ~ amount of variation 变动幅度
3jjV
bm amount of vote 拨款数额
y'C amount payable 应付款额
DLPg0>;jl amount receivable 应收款额
D[dI_|59a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B7(bNr analysis 分析
=@!s[ ancillary risk 附属风险
,j(S'Pw annual account 周年帐目;周年帐目报表;年度决算;年结
T
3<2ds annual accounting date 年结日期
;s?,QvE{r# annual allowance 每年免税额;年积金;年度津贴;年津
Xa$-Sx annual balance 年度余额
yOO@v6jO) annual disposable income 每年可动用收入
,"5][RsOn annual estimates 周年预算
_2X6c, annual fee 年费
)yUSuK(Vu annual general meeting 周年大会
xE-
_Fv9 annual growth rate 年增率;每年增长率
'?1g_C QsS annual long-term supplement 长期个案每年补助金
4 {+47=n annual pensionable emolument 可供计算退休金的年薪
x:+]^?}r annual report 年报
a xz-H`oq4 Annual Report on the Consumer Price Index 《消费物价指数年报》
X*t2h3"} annual return 周年报表;周年申报表;每年报税表格
-nqq;|% Annual Return Rules 《周年报表规则》
u1`JvfLrL annual review of consumer prices 每年消费物价回顾
G
UK%RC8 annual roll-forward basis 逐年延展方式
#N'bhs annual salary 年薪
!+(H(,gI annual statement 年度报表;年度决算表
~z'Y(qG 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
H`
h]y annuitant 年金受益人
h/]));p annuity 年金
dg#w!etB annuity contract 年金合约
S3^(L annuity on human life 人寿年金
|LirjC4 antecedent debt 先前的债项
H3+P;2{ ante-dated cheque 倒填日期支票
465?,EpS anticipated expenditure 预期开支
vF9fXY= anticipated net profit 预期纯利
byPqPSY anticipated revenue 预期收入
\?vn0;R4 anti-inflation measure 反通货膨胀措施
!d&SVS^mo anti-inflationary stance 反通货膨胀立场
y>0Gmr apparent deficit 表面赤字
FiKGB\_] apparent financial solvency 表面偿债能力
|Q$Dj!!1P apparent partner 表面合伙人
bzh: application for personal assessment 个人入息课税申请书
%*OQH?pyx} application of fund 资金应用
0zE(:K application to release as liquidator and to destruct the books of accounts and documents
Iz8gZ:rd0 申请免除清盘人职务及毁灭帐簿与文件
2E0oLl[ appointed actuary 委任精算师
a1z*Z/!5 appointed auditor 委任核数师;委任审计师
3x)jab appointed trustee 委任的受托人
ZQAiuea appointer 委任人
yT[)V[} apportioned pro rata 按比例分摊
IU\h,Ug apportionment 分配;分摊
C0W-}H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\S>GtlQbn apportionment formula 分摊方程式
d$y?py apportionment of estate duty 遗产税的分摊
{?Cm appraisal 估价;评估
4P?@NJp appreciable growth 可观增长
bJ]blnH appreciable impact 显着影响
B1TWOl?d{ appreciable increase 可观增长
$V;0z~&!' appreciation 增值;升值
_Zus4&' appreciation against other currencies 相对其他货币升值
P?J\pJ1|7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
T!-ly7-` appreciation tax 增值税
w[#*f?at~ appropriation 拨款;拨用;拨付
>3&9Wbv> appropriation account 拨款帐目
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`E- Appropriation Bill 拨款法案
f=-R<l appropriation-in-aid system 补助拨款办法
VYkUUp approved assets 核准资产
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Tq>tOr& approved basket stock 认可一篮子证券
=l>=]O~h approved budget 核准预算
ohi0_mBz approved charitable donation 认可慈善捐款
#!t6'* approved charitable institution 认可慈善机构
{/i&o approved currency 核准货币;认可货币
Y?:"nhN approved estimates 核准预算
<MJ-w1A approved estimates of expenditure 核准开支预算
mpD[k9`x# approved overseas insurer 核准海外保险人
.@psW0T% approved overseas trust company 核准海外信托公司
NtkZ\3 approved pooled investment fund 核准汇集投资基金
@4$la'XSx approved provident fund scheme 认可公积金计划
8Fv4\dr approved provision 核准拨款
gdS@NUM approved redeemable share 核准可赎回股份
($t;Xab approved regional stock 认可地区性证券
XRi37|p approved retirement scheme 认可退休金计划
,%U\@*6= approved subordinated loan 核准附属贷款
Y^eF( arbitrage 套戥;套汇;套利
5YLc4z* arbitrageur 套戥者;套汇者
qfF2S arbitrary amount 临时款项
|k]fY*z( arrangement 措施;安排;协定
[<X ~m arrears 欠款
s?PB ]Tr arrears of pay 欠付薪酬
=z\/xzAwX arrears of revenue 逾期未收税款;逾期未收的帐项
s3=slWY= articles of association 组织章程;组织细则;组织章程细则
r ?z}TtDp Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
S7b7zJ8A ascertainment of profit 确定利润
XV1XzG# C "Asia Clear" “亚洲结算系统”
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K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Vx`oj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&U\// Asian Development Fund [ADF] 亚洲发展基金
qUk-BG8^ Asian dollar bond 亚洲美元债券
}O2P>Z?V Asian dollar market 亚洲美元市场
luJNdA:t& Asian dollar rate 亚洲美元利率
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8/^= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GjbOc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rLA^ &P: asked price 沽盘;喊价;索价;卖方报价
x M{SFF assessable income 应评税入息
`:Zgq+j& assessable loss 应评税亏损
3|D .r-Q assessable profit 应评税利润
I7W?}bR*6 assessable value 应评税值
m,&2s-v assessed profit 估定利润
1^2]~R9,9 assessed value 经评估价值
J7@Q;gcl: assessment 评税;评定;估价;评税单
d3NER} f4V assessment number 评税编号;估价编号
%2'Y@AX` assessment of additional tax 补加税评税
kNX8y-- assessment of performance 业绩评估;实绩评价
YMj iJTl Assessor 评税主任
O$X^Ea7~ asset price bubbles 资产价格泡沫
l=C|4@ asset-backed securities 具资产保证的证券
zm#%]p80f assets accretion 资产增值
wpt5'|I assets and liabilities 资产与负债
2\CZ"a#[ assets betterment statement 资产递增表;资产改进表
]PB95% assets lending 实物放款;有抵押贷款
60l!3o"p! assets of the company passing on the death 死者去世时转移的公司资产
MHS|gR.c assets pledged as security for liabilities 用作负债抵押的资产
dRUmC H assets portfolio 资产投资组合
;A0ZcgF assets price 资产价格
={50>WXE assets quality 资产质素
P>R u assets realization 资产变现
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CQ assets refinancing arrangement 资产再集资安排
N!<X%Ym assets securitization 资产证券化
6\? 2=dNX assets situated outside Hong Kong 在香港以外地方的资产
f;!L\$yKy assets stripping 削减资产;拆卖资产
|(uo@-U assets value 资产值
V-18~+F~"a assignee 承让人
n!U1cB{ assignment 转让;转让书;转让契
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H'NNS:J assignment of interest 权益转让
w I[Hoi
V assignment of letters patent and trade mark 专利证书及商标转让
-c#vWuLl assignment of property 物业转让;物业转让书
c_Iq!MH assignment right 转让权
~;uU{TT assignor 转让人
B^.:dn
associate 有联系的人;有关连人士;相联者;合伙人;联系人
.g_^! t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'l3 DP associate member 附属会员
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S0N`V associated body corporate 相联法人团体
pL: r\Y:R associated company 相联公司;联属公司
SPnW8 associated corporation 相联法团
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QqsQ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
:wfN+g= Association of Futures Exchange Brokers 香港期货经纪协会
4wx{i6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
NKRm# association of underwriters 承保人组织
>AWWwq - assumption of control 接管
@*WrHoa2N assurance 担保;保险;转易;转易书
<2wC)l3j* assurance of interest 权益的转易
DIgur}q)@ at 19XX price 按一九XX年价格计算
A(z
m at a discount 按赔价计算;按贴水价格计算;打折扣
QiaBZAol at a premium 按溢价计算;按升水价格计算
ktM7L{Nz at call 通知付款;按通知
tUGF8?&
G at constant market price 按固定市价计算
J\Tu=f) at constant price 按固定价格计算
vnqLcNB H at cost 按成本计算
3bHB$n at current market price 按当时市价计算;按现时市价计算
(W#^-*$R at current price 按当时价格计算;按现时价格计算
%0vWyU:K9 at factor cost 按要素成本计算;按生产要素成本计算
~SI G0U8 at money-of-the-day price 按付款当日价格计算
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-K at or better 按指定或较佳价位〔买卖指令〕
3!8 u at par 按面值计算;平价
$5DlCN at sight 见票即付
M2nUY`%#v at the close 按收市盘
9&s>RJ at the opening 按开市盘
J2k4k attestation 见证;见证条款
28j/K=0( at-the-money option 平价期权
vZPBjloT!. attorney 受权人;受托代表人
=+H,} attornment 新拥有人承认书
Dy{lgT 0k attributable profit 可归属利润
:W$-b attributable share value 可归属股份价值
-4obX Auckland Stock Exchange 奥克兰证券交易所
s<5P sR auction 拍卖
ViU5l*n; auctioneer 拍卖商
<:!:7 audit 审计;核数
PmtXD6p3( Audit Commission 审计署
Lc(eY{CY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
yoM^6o^,D 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〕
BY@l:y4 audit review 帐目审查
,M$h3B\;r Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Q~` {^fo1 audited account 审计帐目;经审计的帐目
P!lfk:M^; audited annual account 经审计的周年帐目
T>,[V: audited balance sheet 经审计的资产负债表
S$46YQ auditor 核数师;核数主任;审计师
PgsG*5WQ auditor's certificate 核数师证明书;审计师证明书
2_TFc2d auditor's report 核数师报告;审计师报告
H!|g?"C Aussie bond 澳元债券
I~nz~U:ak austerity budget 紧缩预算
lkJe7 +s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V?~!D p Australia All Ordinaries Index 澳洲所有普通股票指数
|Z8Eu0RSb Australian Dollar [AUD] 澳元
(IIZ vCek Australian Options Market 澳大利亚期权市场
`chD*@76I Australian Securities Commission 澳洲证券事务监察委员会
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Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[EK@f,iM Australian Stock Exchange 澳大利亚证券交易所
83VFBY2q Austrian Schilling [ATS] 奥地利先令
R`,|08E authentication 认证;鉴证
.etG>tH authority to purchase 委托购买证;委购书
yTf/]H]d authorization 认可;核准;授权;授权书
vi` VK&+r authorization by direction 指示授权
J|([( authorization by instruction 指令授权
g"\JiBb5 authorization by warrant 令状授权
)!;20Po authorization of unit trust 单位信托的认可
N|/gwcKe authorized agent 指定代理人
E@-5L9eJ\ authorized capital 法定资本
gw$?&[wY authorized clerk 出市员
Zh_3ydMD1 authorized dealer 认可交易商
Uy@:-NC)kn authorized financial institution 认可财务机构
WT}xCni authorized fund 认可基金
un}!&*+ authorized fund house 获授权的基金公司;认可基金公司
D'#,%4P,e\ authorized institution 认可机构
`rV-,-r@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^?|d< J:{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U|8?$/*\ authorized insurer 获授权保险人;获认可承保人
|o@U
L authorized investment 特准投资项目
7Dw.9EQ authorized person 获授权人
SAE'y2B* authorized representative 获授权代表
z'\BZ5riX< authorized share capital 法定股本
l
nJ automated quotation system 自动报价系统
Qx&7Ceu" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mZ.gS1Dq 自动交易系统〔香港期货交易所有限公司〕
=h.`
ey automatic adjustment mechanism 自动调整机制
iDdR-T| automatic adjustment system 自动调整系统
U|aEyMU Automatic Clearing House 自动票据交换所
kIRjoKf <F automatic exchange rates accumulation system 自动化汇率累集系统
#"C!-kS'= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M|R\[
Zf automatic teller machine [ATM] 自动柜员机
3,J{! autopay 自动转帐
V;gC[7H available assets 可用资产
L1&` 3a?pL available fiscal reserve 现存财政储备
(0Jr<16si$ available profit 可用利润
Pfd%[C/vdm Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
&PX!'%X68h average 平均;平均数;海损
. HAFKB; average basic salary 平均基本薪金
g"`jWSt7Q average consumer expenditure 平均消费开支;一般消费开支
3N4kW[J2i average cost 平均成本
(3=bKcD' average cost of land production 增辟土地平均成本
I1JL`\;4 average daily turnover 平均每日成交额
=L`PP>"rW average daily wage rate 平均每日工资率
5UX- Qqr average expenditure pattern 平均开支模式
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average growth rate 平均增长率
W{1l?Wo average net fixed assets 固定资产平均净值
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`_5e average of relatives 相对价格平均数
+ -rSO"nc average price 平均价格
IsjN
xBM average propensity to consume 平均消费倾向;一般消费倾向
rl-#Ez average propensity to save 平均储蓄倾向;一般储蓄倾向
O2xqNQ`d average rate 平均率
n^nQrRIp average revenue 平均收入;平均收益
(%G>TV average stock 平均库存;平均存货
_qH]OSo average yearly rent 平均年租
@c}Gw;e avoidance of double taxation 避免双重课税
}N:QB}7'_ avoidance of tax 避税