A:
iBo-ANnK9 A share A股;甲类股份
2WUBJ-qnuT abatement of tax 减税;减扣免税额
:>3&"T. ABN AMRO Bank N.V. 荷兰银行
c(Ha"tBJ above-the-line expenditure 线上项目支出;经常预算支出
rM=Hd/ki5 above-the-line receipt 线上项目收入;经常预算收入
nr-mf]W&
ABSA Asia Limited 南非联合亚洲有限公司
)<^ ~${$U absolute change 绝对数值变更
ok6e=c ' absolute expenditure 实际开支
:T{or- absolute guideline figure 绝对准则数字
8dA/dMQ absolute interest 绝对权益
$s]@%6f absolute order of discharge 绝对破产解除令
iMA) (ZS absolute profit margin 绝对利润幅度
%BG5[XQ7 absolute value 实值;绝对值
>8JvnBFx= absolutely vested interest 绝对既得权益
l&|{uk absorbed cost 已吸收成本;已分摊成本
"V^jAPDXb absorption 吸收;分摊;合并
%[Ds-my2 absorption rate 吸收率;摊配率;分摊率
I^ >zr.zA ACB Finance Limited 亚洲商业财务有限公司
-+PPz?0 acceptable form of reciprocity 合理的互惠条件
c''O+,L1+ acceptable rate 适当利率;适当汇率
rSJ}qRXwU acceptance agreement 承兑协议
=VY4y]V acceptance for honour 参加承兑
{VNeh acceptor 承兑人;接受人;受票人
,3n}*"K acceptor for honour 参加承兑人
ffB]4 accident insurance 意外保险
xK
y<o Accident Insurance Association of Hong Kong 香港意外保险公会
A&M/W'$s accident insurance scheme 意外保险计划
>u/yp[Ky accident year basis 意外年度基准
(w^&NU'e accommodation 通融;贷款
`q@~78` accommodation bill 通融票据;空头票据
EV(/@kN2 accommodation party 汇票代发人
A!Yqj~ account balance 帐户余额;帐户结余
eoL)gIM% account book 帐簿
ttKfZ0 account collected in advance 预收款项
#-f^;=7 account current book 往来帐簿
lLDHx3+ account of after-acquired property 事后取得的财产报告
iIF'!K=q account of defaulter 拖欠帐目
.XE]vo account payable 应付帐款
?#[K&$} account payee only [A/C payee only] 只可转帐;存入收款人帐户
l2v}PALs account receivable 应收帐款
K5ph x account receivable report 应收帐款报表
'9[_w$~( account statement 结单;帐单;会计财务报表
y]+A7| account title 帐户名称;会计科目
GbE3:;JI accountant's report 会计师报告
vOj$-A--qU Accountant's Report Rules 会计师报告规则
d{trO;%#f accounting and auditing procedure 会计与审计程序;会计与核数程序
LtU+w*Gj Accounting Arrangements 《会计安排》
wS^-o accounting basis 会计基础
v6n(<0: accounting by Official Receiver 破产管理署署长呈交的帐目
T*ic?! Accounting Circular 《会计通告》
c"$_V[m accounting class 会计类别
-)Vj08aP accounting date 记帐日期;会计结算日期
[<`+9R accounting for money 款项核算
Aa Ma9hvT! Accounting Officer 会计主任
0x &^{P~ accounting period 会计报告期;会计期
'oEmbk8Hg accounting policy 会计政策;会计方针
P>kx{^ accounting practice 会计惯例
x('yBf accounting principle 会计准则
l^"G \ZVI accounting record 会计记录
8(I"C$D!k accounting report 会计报告
z? aDOh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@gj5' Accounting Society of China 中国会计学会
NAU<?q<) accounting statement 会计报表
gi6_la+ accounting system 会计制度;会计系统
i,HAXPi accounting transaction 会计事项;帐务交易
,@;<u'1\G accounting treatment 会计处理
[y:LA~q accounting year 会计年度
\'KzSkC8 accretion 增值;添加
QezK&iJg accrual 应计项目;应累算数目
?l (hS\N, accrual basis 应计制;权责发生制
Q4PXC$u accrual basis accounting 应计制会计;权责发生制会计
KJ~pY<a? accrue 应累算;应计
X , accrued benefit 应累算利益
gn%"dfm accrued charges 应计费用
:
L>d]Hn accrued cumulative preference share dividend 应累算的累积优先股股息
`otQ'e~+t accrued expenses 应累算费用
1%+^SR72 accrued interest payable 应付利息;应计未付利息
D5p22WY accrued interest receivable 应收利息;应计未收利息
FN
R&
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gkdjH8(2 accruing profit 应累算的利润
o(zg_!P accumulated fiscal reserve 累积财政储备
L }mhMxOTi accumulated profit 累积利润;滚存溢利
x9e
9$ww} accumulated reserve 累积储备
vK C>t95 accumulation of surplus income 累积收益盈余
4kM<L}J# acquired assets 既得资产
'yNp J' acquisition 收购;购置;取得
P:vy acquisition cost 购置成本
O+N-x8W{ acquisition expenses 购置费用
<gy'@w? acquisition of 100% interest 收购全部股权
0d2%CsMS"D acquisition of control 取得控制权
tFQFpbI acquisition of fixed assets 购置固定资产
$3ILVT acquisition of shell “买壳”
KOQTvJ_# acquisition price 收购价
Bz{
g4!ku act of God 天灾
/b|sv$BN acting partner 执事合伙人
xpk|?/6 active market 买卖活跃的市场;交投畅旺的市场;旺市
{;zPW!G active partner 积极参与的合伙人
4l*&3Ar active trading 交投活跃
v+G:,Tc" actual circulation 实际流通
;D1IhDC actual cost 实际成本
W#[!8d35$ actual expenditure 实际开支;实际支出
f/x "yUq actual income 实际入息;实际收入;实际收益
1 W u actual market 现货市场
SMyg=B\x?7 actual price 现货价;实际价格
1dcy+ !> actual profit 实际利润
Ml Z`g,{ actual quotation 实盘;实际价位;实际报价
cOQy|v`KD, actual year basis 按实际年度计算
nM`) `!/ actuals 实货
A
M2M87{t actuarial investigation 精算调查
-,dQ&Qf? actuarial principle 精算原则
D|o@(V actuarial report 精算师报告
%8Z,t+' Actuarial Society of Hong Kong 香港精算学会
qHCs{ u actuarial valuation 精算师估值
_+En%p.m actuary 精算师
)R4<*
/C:w ad referendum agreement 暂定协议;有待覆核的协定
:m\KQ1sq ad valorem duty 从价税;按值征税
u_BSWhiW ad valorem duty system 从价税制
hqPn~Tq ad valorem fee 从价费
q*OKA5 ad valorem tariff 从价关税
g$b*# additional allowance 额外免税额
.IXwa, additional amount for unexpired risk 未过期风险的额外款额
y#+o*(=fRE additional assessable profit 补加应评税利润
? la_ +;m additional assessment 补加评税
f#5JAR additional commitment 额外承担
8=~>B@' additional commitment vote 额外承担拨款
w%;'uN_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lI 1lP 1 additional dependent parent allowance 供养父母额外免税额
lNb\^b additional provision 额外拨款
={^#E? additional stamp duty 附加印花税
oK6lCGM5 additional tax 补加税罚款;补加税款
tOw
0(-:iq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
x8Sq+BY adjudged bankrupt 被裁定破产
G$ FBx adjudicated bankrupt 裁定破产人
~<aB-.d adjudication fee 裁定费;评定印花税额手续费;评估契据费
C)j)j& adjudication of bankruptcy 裁定破产;宣告破产
y`\Mhnj adjudication of insolvency 裁定无力偿还债务
8GldVn.u adjusted actual 经调整的实数;调整后的实数
PS6`o adjusted current assets 经调整的流动资产;调整后的流动资产
^v-'=1ub? adjusted figure 经调整的数字;调整后的数额
#A;Z4jK adjusted liabilities 经调整的负债;调整后的负债
YkX=n{^ adjusted loss 经调整的亏损;调整后的亏损
''uI+>Y 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
p/h&_^EXU adjusted profit 经调整的利润;调整后的利润
~-d.3A$u adjusted surplus 经调整的盈余额;调整后的盈余额
OX4D' adjusted value 经调整的价值;调整后的价值
_GqE'VX adjustment 调整;修订;理算〔保险〕
Br5Io=/wg adjustment centre 调剂中心
W1Qc1T8 adjustment lag 调整过程的时间差距;调整时差
$4
Uy3C+6 adjustment mechanism 调整机制
!\1 W*6U8; adjustment of loss 亏损调整
Oq6n.:8g" adjustment process 调整过程;调整程序
T;@>O^ adjustment range 调整幅度
]'(7T# administered exchange rate 受管制汇率
tHbPd.^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9eiBj administration expenses 行政费用
l,wN@Nk administration fee 手续费;行政费
N_D+d4@ administration in bankruptcy 破产管理
L?x?+HPY. administration order 遗产管理令
Z@!W?Ed administrator 管理人;遗产管理人
I&8m5F?$` administrator of the estate 遗产管理人
I})t admission of debt 债项承认书
#~;8#!X admission of proof 接纳债权证明
AF]!wUKxy advance 放贷款项;垫付款项;预支款项;预付款项
@88i/ Z_ advance account 暂支帐目;预付款帐户
Ky#B'Bh}`g advance compensation 预付补偿金
t[hocl/6 advance from shareholder 股东垫款
on?/tHys advance pending reimbursement 预支以待日后付还
+E|ouFI advanced economy 先进经济体系
?bAFYF0!I advancement 预付;预付财产
gqRTv_ ; advances warrant 垫款令
% Au$E&sj advancing 贷出
'*u;:[73 adverse balance 逆差
\_nmfTr!K adverse exchange 逆汇
yPYJc advertisement addressed to shareholders 在报章刊登的致股东通告
"R@N|Qx' advice for collection 托收通知书
u=o"^ advice of drawing 提款通知书;汇票通知书
@BUqQ9q: advice of payment 付款通知
AijTT% Advisory Committee [Securities and Futures Commission]
$?AA"Nz 谘询委员会〔证券及期货事务监察委员会〕
aLt{X)? Advisory Committee on Diversification 经济多元化谘询委员会
}Xj_Y]T affidavit 誓章;遗产申报誓章
d~-p;i affidavit of no receipt 述明无收款的誓章
*)1Vs'!- affiliate 联号;联营公司;附属公司
'%C.([ affiliated company 附属公司;联号;联营公司
4UjE*Aq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
g)qnjeSs] affordability 负担能力
^85n9a?8 African Development Bank [AfDB] 非洲开发银行
8zDH<Gb after-acquired property 事后取得的财产
{$YD-bqY after-hours dealing 市后交易
x ;,xd after-tax profit 税后盈利;税后利润;税后溢利
FLI8r: agency agreement 代理协议
p''"E$B/( agency expenses 代理机构的开支
F'FZ?*a agency fee 代理费
lk1Gs{(qhH Agency Law 《代理法》
@B[Cc`IN" agent 代理人;承销人
l/zC##1+. agent of company 公司代理人
P<!$A
agent's fee 代理人费;经纪费
(%y c5+f! aggregate 总计;总数;总体数字
!]+Z%ed`% aggregate amount 总款额;总额
5!jNL~M aggregate assets and liabilities 总体资产与负债
> '
0 ][~ aggregate at constant price 按固定价格计算的总体数字
6h6?BQSE aggregate demand 总需求
wZ8 MhE aggregate gross position 总持仓量
kN|5
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]/Yy-T#@ aggregate of salaries tax 合计薪俸税
dyiEK)$h aggregate performance 总体表现;总体业绩
"C.7;Rvkp> aggregate supply 总体供应
[Am`5&J aggregate surplus 总盈余
|( 9#vt# aggregate total 整体总额
)S}; k=kG aggregate value 总值;合计价值
?7MwTi8{F aggregated basis 合计基准
tQ/
#t<4D aggregated net chargeable income 合计应课税入息实额
HJaw\zbL aggregation 合并计算;合计;总和
kEhm' aggregation of incomes of husband and wife 夫妇入息合并计算
ct4 [b| aggregation of property 财产的总和
i4zV( agio 差价;贴水
}?]yxa ~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
[~c'|E8Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
<o!&Kk 9 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_b_?9b-)D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
``|RO[+2 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
dMs||&|& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{{*]bGko 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AXP`,H agreement for a settlement 授产协议
7X{bB agreement for assignment 转让协议
6QLQ1k` agreement for sale 售卖协议;买卖协议
BCUt`;q ]B agreement for sale and purchase 买卖协议
BBR"HMa4 agreement for the payment of interest 支付利息协议
&49$hF
g6" agreement for the repayment of money 还款协议
Mp"'?zf agreement of reinsurance 再保险协议
ct}%Mdg Agricultural Bank of China 中国农业银行
pq[X)]z| air passenger departure tax 飞机乘客离境税
W.`Xm(y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Zfy~mv$ airport tax 机场税
zf3:<CRX5 alcohol duty 酒精税
Va@6=U7c alienation 让与;让渡;转让
mvq7G alimony 生活费;赡养费
P B( All Ordinaries Index [AOI] 所有普通股指数
mPfUJ#rS all risks 全险;综合险
1%spzkE 3P All Sales Record for Stock Market 《股票市场成交报告》
6UW:l|}4#2 Allied Capital Resources Limited 新联财务有限公司
9Ue7
~"= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
uR:=V9O allocation letter 拨款信件
Yi&-m} allocation of fund 分配款项;预留款项
m
io1kDq< allocation of profit 利润分配;溢利分配
=^Sw*[eiy allocation warrant 拨款令
Bhu@ 2KdA allotment 分配;配股
w;c#drY7S allotment notice 股份配售通知;配股通知
E
{KS a allotment of shares 股份分配
z_Wm
HB allowable 可获宽免;免税的
Yn4)Zhkk allowable business loss 可扣除的营业亏损
,<$YVXe/ allowable expenses 可扣税的支出
n{^<&GWox allowance 免税额;津贴;备抵;准备金
(7;J"2M allowance for debts 债项的免税额
q11QAx4p allowance for depreciation by wear and tear 耗损折旧免税额
7"F|6JP"$c allowance for funeral expenses 殡殓费的免税额
@q+cmJKv allowance for inflation 为通货膨胀而预留的款项;通胀准备金
j&dx[4|m:h allowance for repairs and outgoings 修葺及支出方面的免税额
vS$oT]-hKE allowance to debtor 给债务人的津贴
&{zwM |Q@? alteration of capital 资本更改
dY/u<4 alternate trustee 候补受托人
+[whh amalgamation 合并
4e+BqCriC* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*5y
W ambit of charges 征税范围;收费范围
n{64g+ amended valuation 经修订的估值
V~T`& American Commodities Exchange 美国商品交易所
'<%Nw-
American Express Bank Limited 美国运通银行
"*w)puD American Stock Exchange 美国证券交易所
*Mwfod amortization 摊销
#dZ/UM(u amount due from banks 存放银行同业的款项
M'umoZmW0 amount due from banks abroad 存放海外银行同业的款项
QJ#u[hsMFp amount due from holding companies 控股公司欠款
&nqdl+|G* amount due from local banks 存放本港银行同业的款项
w|}W(=# amount due to banks 银行同业的存款
NtY*sUKRD amount due to banks abroad 海外银行同业的存款
9fP) Fwih amount due to holding companies 控股公司存款
QB/7/PW{H\ amount due to local banks 本港银行同业的存款
]yAEjn9cN amount due to outport banks 外埠银行同业的存款
~v2V`lxh amount for note issue 发行纸币的款额
r(:
8!=~K amount of bond 担保契据的款额
w%3Fg~Up amount of consideration 代价款额
\E$1lc amount of contribution 供款数额
,u}<Ws8N amount of indebtedness 负债款额
OL=ET)Y amount of principal of the loan 贷款本金额
8: HSPDU. amount of rates chargeable 应征差饷数额
[jl2\3* amount of share capital 股本额
AanH{ amount of sums assured 承保款额
.!JMPf"QEI amount of variation 变动幅度
6z#lN>Y-` amount of vote 拨款数额
u0XP(dH amount payable 应付款额
Dac ^*k=D amount receivable 应收款额
1C_'H.q<= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:[Qp2Gg O\ analysis 分析
R}DX(T,K ancillary risk 附属风险
L1hD}J'$4 annual account 周年帐目;周年帐目报表;年度决算;年结
'e.q
7Jpd annual accounting date 年结日期
w"cM<Ewu annual allowance 每年免税额;年积金;年度津贴;年津
4%wq:y<
)/ annual balance 年度余额
$D QD$ annual disposable income 每年可动用收入
.pZ o(* annual estimates 周年预算
#PPR"w2g annual fee 年费
(2z%U annual general meeting 周年大会
m|]j'g?{}( annual growth rate 年增率;每年增长率
rDVgk6 annual long-term supplement 长期个案每年补助金
}RcK_w@Jx) annual pensionable emolument 可供计算退休金的年薪
(8CCesy& annual report 年报
g1ZV&X=2 Annual Report on the Consumer Price Index 《消费物价指数年报》
hZAG (Z annual return 周年报表;周年申报表;每年报税表格
s$DGd
T) Annual Return Rules 《周年报表规则》
ku{XW8 annual review of consumer prices 每年消费物价回顾
cz2,",+~ annual roll-forward basis 逐年延展方式
\Okc5;kB2 annual salary 年薪
S d IGU[fm annual statement 年度报表;年度决算表
&/s~? Iq Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\ V6
annuitant 年金受益人
}{ n\tzR annuity 年金
\Yj#2ww annuity contract 年金合约
96c"I;\GXX annuity on human life 人寿年金
[ njx7d antecedent debt 先前的债项
XtCoX\da ante-dated cheque 倒填日期支票
%_R$K#T^, anticipated expenditure 预期开支
*(k%MTG anticipated net profit 预期纯利
y7/PDB\he anticipated revenue 预期收入
}0QN[$H! anti-inflation measure 反通货膨胀措施
k/G7.)C anti-inflationary stance 反通货膨胀立场
NEA_Plt apparent deficit 表面赤字
oW^k7#<e} apparent financial solvency 表面偿债能力
bH*@,EE apparent partner 表面合伙人
i90}Xyt application for personal assessment 个人入息课税申请书
@l'G[jN5 application of fund 资金应用
(lb6]MtTHY application to release as liquidator and to destruct the books of accounts and documents
R6`*4zS 申请免除清盘人职务及毁灭帐簿与文件
0$tjNye appointed actuary 委任精算师
qAqoZMpI|; appointed auditor 委任核数师;委任审计师
R'zu"I appointed trustee 委任的受托人
\e<mSR appointer 委任人
T^~)jpkw apportioned pro rata 按比例分摊
<eY%sFq, apportionment 分配;分摊
t)9]<pN% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[s~JceUyX apportionment formula 分摊方程式
)ZGYhE apportionment of estate duty 遗产税的分摊
wW-A b appraisal 估价;评估
*=Doe2(!C appreciable growth 可观增长
"Y7+{ appreciable impact 显着影响
{AOG"T&< appreciable increase 可观增长
f'&GFL=c appreciation 增值;升值
YMT8p\#rp appreciation against other currencies 相对其他货币升值
0<g<GQ(E appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& g:%*>7P appreciation tax 增值税
7i8eg*Gl appropriation 拨款;拨用;拨付
*C\(wL appropriation account 拨款帐目
e^QVn\<c Appropriation Bill 拨款法案
@g4Shlx| appropriation-in-aid system 补助拨款办法
!\^jt%e& approved assets 核准资产
3:lDL2 approved basket stock 认可一篮子证券
9`B0fv Q& approved budget 核准预算
XYe~G@Q Z approved charitable donation 认可慈善捐款
,yICNtP approved charitable institution 认可慈善机构
/}Yqf`CZy approved currency 核准货币;认可货币
id^|\hDR approved estimates 核准预算
6
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pTWg
m\h approved overseas insurer 核准海外保险人
, 9mgYp2 approved overseas trust company 核准海外信托公司
e8,{|a approved pooled investment fund 核准汇集投资基金
}!8nO; approved provident fund scheme 认可公积金计划
d<x1*a approved provision 核准拨款
;hwzYXWF approved redeemable share 核准可赎回股份
3cqQL!Gm approved regional stock 认可地区性证券
i'HPRY approved retirement scheme 认可退休金计划
:[xvlW29 approved subordinated loan 核准附属贷款
F.<L>
G7{1 arbitrage 套戥;套汇;套利
bpW!iY/q3 arbitrageur 套戥者;套汇者
7:>sc]Z arbitrary amount 临时款项
gE\b982 arrangement 措施;安排;协定
RvyuGU arrears 欠款
O~ 27/ arrears of pay 欠付薪酬
QdDObqVdy arrears of revenue 逾期未收税款;逾期未收的帐项
9~c~E/4! articles of association 组织章程;组织细则;组织章程细则
1"?]= j: Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
:Hk_8J ascertainment of profit 确定利润
rfs (# "Asia Clear" “亚洲结算系统”
GP+2/D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
TnNWO+kg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HY ;9?KJ' Asian Development Fund [ADF] 亚洲发展基金
CbOCk:,g5 Asian dollar bond 亚洲美元债券
Stxp3\jEn Asian dollar market 亚洲美元市场
q\Rq!7( Asian dollar rate 亚洲美元利率
SWs3SYJ\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
T~Ly^|Ihz Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fG&=Ogy asked price 沽盘;喊价;索价;卖方报价
jY/ARBC}H assessable income 应评税入息
URA0ey` assessable loss 应评税亏损
]tB@kBi " assessable profit 应评税利润
=A@>I0(7 assessable value 应评税值
qZ*f%L( assessed profit 估定利润
+~Tu0?{Z 0 assessed value 经评估价值
ZIpD{ >/ assessment 评税;评定;估价;评税单
q8>t!rh<R assessment number 评税编号;估价编号
@TzvT3\q assessment of additional tax 补加税评税
#6=MKpR assessment of performance 业绩评估;实绩评价
XWUP= D~ Assessor 评税主任
8[zb{PRu asset price bubbles 资产价格泡沫
>;4!O%F asset-backed securities 具资产保证的证券
vvq/ assets accretion 资产增值
p|3b/plZ assets and liabilities 资产与负债
NvJV</l6A assets betterment statement 资产递增表;资产改进表
0C$8g
Y* assets lending 实物放款;有抵押贷款
ET:T7 assets of the company passing on the death 死者去世时转移的公司资产
1u~ MXGF assets pledged as security for liabilities 用作负债抵押的资产
"3fBY\>a assets portfolio 资产投资组合
5Fbs
WW2 assets price 资产价格
2q PhLCeZ assets quality 资产质素
:et#0! assets realization 资产变现
=dzWmL<~8 assets refinancing arrangement 资产再集资安排
Nxk(mec" assets securitization 资产证券化
$6h*lT< assets situated outside Hong Kong 在香港以外地方的资产
6e&$l- assets stripping 削减资产;拆卖资产
XF*.Jg] assets value 资产值
V.6)0fKZW assignee 承让人
Bz /@c) assignment 转让;转让书;转让契
1%~[rnQ assignment of interest 权益转让
sw;|'N$:< assignment of letters patent and trade mark 专利证书及商标转让
WO X}Sw" assignment of property 物业转让;物业转让书
yZCX S assignment right 转让权
h2~4G)J assignor 转让人
9b"MQ[B4#a associate 有联系的人;有关连人士;相联者;合伙人;联系人
UDEj[12S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%}3qR~; associate member 附属会员
8(f:U@BS associated body corporate 相联法人团体
6>`c1
\8f associated company 相联公司;联属公司
+G*JrwJ&= associated corporation 相联法团
c_.-b=zm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9QwKakci 公认会计师公会〔英国〕
mwC=o5O Association of Futures Exchange Brokers 香港期货经纪协会
bsS:"/?> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]<XR]FHx) association of underwriters 承保人组织
v^N`IJq assumption of control 接管
~"K,7sw!Y assurance 担保;保险;转易;转易书
O
o8qyW assurance of interest 权益的转易
+=BAslk at 19XX price 按一九XX年价格计算
S6xgiem at a discount 按赔价计算;按贴水价格计算;打折扣
G2:%g( at a premium 按溢价计算;按升水价格计算
DinPxtT?a at call 通知付款;按通知
W),l at constant market price 按固定市价计算
<a(}kk} at constant price 按固定价格计算
>C r\y at cost 按成本计算
%lw! e at current market price 按当时市价计算;按现时市价计算
{X~gwoz at current price 按当时价格计算;按现时价格计算
}V]R+%:w@ at factor cost 按要素成本计算;按生产要素成本计算
b2C`g]ibQ at money-of-the-day price 按付款当日价格计算
M.q=p[ at or better 按指定或较佳价位〔买卖指令〕
N&,]^>^u at par 按面值计算;平价
"=1;0uy] at sight 见票即付
;*2>ES at the close 按收市盘
S( ^.?z at the opening 按开市盘
x,n,Qlb attestation 见证;见证条款
~P.I< at-the-money option 平价期权
IkPN?N attorney 受权人;受托代表人
T/1gI9X attornment 新拥有人承认书
K`g7$r)U[ attributable profit 可归属利润
wkUlrL/~ attributable share value 可归属股份价值
"IQ/LbOqm_ Auckland Stock Exchange 奥克兰证券交易所
=elpH^N auction 拍卖
ZcJ\ZbE| auctioneer 拍卖商
hk[
%a$Y audit 审计;核数
Oz:
*LZ Audit Commission 审计署
KNLnn;l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zfA
GtT< 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
9(4&KZpK audit review 帐目审查
R?o$Y6}5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c!K]J audited account 审计帐目;经审计的帐目
*Hz^K0:8( audited annual account 经审计的周年帐目
f+_h !j audited balance sheet 经审计的资产负债表
Z?5V4F:f auditor 核数师;核数主任;审计师
=O).Lx2J auditor's certificate 核数师证明书;审计师证明书
"A$!,
PX6 auditor's report 核数师报告;审计师报告
t. ='/`!N Aussie bond 澳元债券
#S]ER907 austerity budget 紧缩预算
qOih`dla Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ar9]"s+' Australia All Ordinaries Index 澳洲所有普通股票指数
;r[@v347 Australian Dollar [AUD] 澳元
HlvuW(,x= Australian Options Market 澳大利亚期权市场
RTh`ENCKR Australian Securities Commission 澳洲证券事务监察委员会
`-h8vj5uG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h:Gu`+D>W Australian Stock Exchange 澳大利亚证券交易所
z`UhB%-? Austrian Schilling [ATS] 奥地利先令
>TkE~7?l authentication 认证;鉴证
6 5N~0t authority to purchase 委托购买证;委购书
#X 52/8G authorization 认可;核准;授权;授权书
j)C,%Ol authorization by direction 指示授权
H,nec<Jp authorization by instruction 指令授权
o%9*B%HO/ authorization by warrant 令状授权
{(U %i\F\ authorization of unit trust 单位信托的认可
{!t7[Ctb authorized agent 指定代理人
eq(am%3~ authorized capital 法定资本
Qx;\USv authorized clerk 出市员
(0YZZ93 authorized dealer 认可交易商
SN7"7jo P< authorized financial institution 认可财务机构
SCvVt authorized fund 认可基金
N ,8/Y authorized fund house 获授权的基金公司;认可基金公司
=U%Rvm authorized institution 认可机构
-K9c@? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m< _S_c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Bp8'pj;~ authorized insurer 获授权保险人;获认可承保人
F
*FwRj
authorized investment 特准投资项目
3RLFp\i"s authorized person 获授权人
%LVm3e9 authorized representative 获授权代表
[W%$qZlP authorized share capital 法定股本
)E@A0 W automated quotation system 自动报价系统
@=}YTtq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&e6CJ 自动交易系统〔香港期货交易所有限公司〕
&wD;SMr< automatic adjustment mechanism 自动调整机制
35E _W>n automatic adjustment system 自动调整系统
:8CvRO*< Automatic Clearing House 自动票据交换所
1$M@]7e+!+ automatic exchange rates accumulation system 自动化汇率累集系统
=|3fs7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vnWWneeNr automatic teller machine [ATM] 自动柜员机
*s9C!wYMZ autopay 自动转帐
CC#;c1t available assets 可用资产
d
,4]VE available fiscal reserve 现存财政储备
&?mD$Eo available profit 可用利润
Tyvtmx M Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
?c[*:N( average 平均;平均数;海损
o.0ci+z@ average basic salary 平均基本薪金
WI?oSE w average consumer expenditure 平均消费开支;一般消费开支
u%w`:v7Yo( average cost 平均成本
At-U2a#J{ average cost of land production 增辟土地平均成本
$s9Vrw0Z average daily turnover 平均每日成交额
{r@Ty*W}
L average daily wage rate 平均每日工资率
gw,UQbnu average expenditure pattern 平均开支模式
ma"3qGy average growth rate 平均增长率
]IoUwg pI) average net fixed assets 固定资产平均净值
VeW>[08 average of relatives 相对价格平均数
*:ZDd average price 平均价格
`s\?w5[ average propensity to consume 平均消费倾向;一般消费倾向
g!rQ4#4 average propensity to save 平均储蓄倾向;一般储蓄倾向
.Fdgb4>BXX average rate 平均率
N[s}qmPha average revenue 平均收入;平均收益
-$\+'
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b )B?
F average yearly rent 平均年租
{q"OM*L( avoidance of double taxation 避免双重课税
{NHdyc$ avoidance of tax 避税