A:
DUuC3^R A share A股;甲类股份
4l%?mvA^m abatement of tax 减税;减扣免税额
V6z@"+ ABN AMRO Bank N.V. 荷兰银行
wHt#'`5 above-the-line expenditure 线上项目支出;经常预算支出
uzVG q!'H above-the-line receipt 线上项目收入;经常预算收入
I_zk' ABSA Asia Limited 南非联合亚洲有限公司
D*XZT{1g absolute change 绝对数值变更
g]==!!^<D absolute expenditure 实际开支
$||ns@F+ absolute guideline figure 绝对准则数字
RI5g+Du? absolute interest 绝对权益
){:q;E]^fB absolute order of discharge 绝对破产解除令
47C(\\ absolute profit margin 绝对利润幅度
0V>ESyae5 absolute value 实值;绝对值
a* W_fxb absolutely vested interest 绝对既得权益
%<=w [*i absorbed cost 已吸收成本;已分摊成本
.o\;,l2 absorption 吸收;分摊;合并
\`P2Yq absorption rate 吸收率;摊配率;分摊率
4Wi8$ ACB Finance Limited 亚洲商业财务有限公司
9+'@ acceptable form of reciprocity 合理的互惠条件
M}=s3[d(, acceptable rate 适当利率;适当汇率
h+B'_`( acceptance agreement 承兑协议
5D]30 acceptance for honour 参加承兑
Fi?32e4KI5 acceptor 承兑人;接受人;受票人
_>gXNS r4u acceptor for honour 参加承兑人
'&.)T2Kw accident insurance 意外保险
R8=I)I-8 Accident Insurance Association of Hong Kong 香港意外保险公会
?ae[dif accident insurance scheme 意外保险计划
4]DAh accident year basis 意外年度基准
z\Pe{J accommodation 通融;贷款
.# !'c accommodation bill 通融票据;空头票据
{?@t/.4[W3 accommodation party 汇票代发人
;o-\. =l account balance 帐户余额;帐户结余
TbKP8zw{ account book 帐簿
JVUZ}#O account collected in advance 预收款项
P0'e"\$ account current book 往来帐簿
`N|U"s; account of after-acquired property 事后取得的财产报告
nJtEUVMt account of defaulter 拖欠帐目
7x[LF ^o account payable 应付帐款
( Lok account payee only [A/C payee only] 只可转帐;存入收款人帐户
\A'|XdQ account receivable 应收帐款
/-!&k account receivable report 应收帐款报表
SE,o7_k'S account statement 结单;帐单;会计财务报表
.0nn0)" account title 帐户名称;会计科目
OYszW]UMg accountant's report 会计师报告
XD$% Accountant's Report Rules 会计师报告规则
fV.A=*1l# accounting and auditing procedure 会计与审计程序;会计与核数程序
^eTDD Accounting Arrangements 《会计安排》
T:K" accounting basis 会计基础
#D|!
.I) accounting by Official Receiver 破产管理署署长呈交的帐目
sorSyuGr Accounting Circular 《会计通告》
h`
irO5 accounting class 会计类别
=~GE?}.o accounting date 记帐日期;会计结算日期
yCF"Z/. accounting for money 款项核算
[+g( Accounting Officer 会计主任
<mv7HKVg accounting period 会计报告期;会计期
Je#!Wd accounting policy 会计政策;会计方针
~_DF06G accounting practice 会计惯例
NLcO{ accounting principle 会计准则
54
M!Fq- accounting record 会计记录
Fb<n0[m accounting report 会计报告
]&Y#)ebs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7=7!| UV Accounting Society of China 中国会计学会
j3*M!fM9 accounting statement 会计报表
55 S\&Ad$ accounting system 会计制度;会计系统
T-L|Q,-{- accounting transaction 会计事项;帐务交易
xoqiRtlY: accounting treatment 会计处理
p{iG{ accounting year 会计年度
@k=cN>ZMc accretion 增值;添加
D+@-XU<Lp< accrual 应计项目;应累算数目
5kGxhD accrual basis 应计制;权责发生制
W4)kkJ accrual basis accounting 应计制会计;权责发生制会计
0Y2\n-`z accrue 应累算;应计
g\ErJ+i accrued benefit 应累算利益
XIr{U5$<6 accrued charges 应计费用
2Pbe~[ accrued cumulative preference share dividend 应累算的累积优先股股息
Q)x?B]b- accrued expenses 应累算费用
w{k1Y+1 accrued interest payable 应付利息;应计未付利息
1a7!4)\ accrued interest receivable 应收利息;应计未收利息
Ad dGB^7yl accrued right 累算权益
:y=!{J< accruing profit 应累算的利润
k_,MoDz accumulated fiscal reserve 累积财政储备
5h_<R!jA accumulated profit 累积利润;滚存溢利
BQyvj\uJ accumulated reserve 累积储备
O0@w(L- accumulation of surplus income 累积收益盈余
6eOrs-ty acquired assets 既得资产
mND XzT& acquisition 收购;购置;取得
NJn&>/vM acquisition cost 购置成本
aQ(`6DQv acquisition expenses 购置费用
Z} c'Bm( acquisition of 100% interest 收购全部股权
_LJ5o_-N acquisition of control 取得控制权
Hu<p?mF# acquisition of fixed assets 购置固定资产
BX@pt;$ek7 acquisition of shell “买壳”
q>^hoW2$C acquisition price 收购价
@bY('gC, act of God 天灾
/h/6&R0l acting partner 执事合伙人
1|o$X active market 买卖活跃的市场;交投畅旺的市场;旺市
sCVI 2S!L active partner 积极参与的合伙人
;*y|8od
B active trading 交投活跃
RXGHD19] actual circulation 实际流通
6!ZVd#OM% actual cost 实际成本
\.c]kG>k- actual expenditure 实际开支;实际支出
M6J/mOVx5 actual income 实际入息;实际收入;实际收益
zL9VR;q actual market 现货市场
=kd YN5R actual price 现货价;实际价格
,5/V@;i actual profit 实际利润
q.-y)C) ; actual quotation 实盘;实际价位;实际报价
_e6a8 actual year basis 按实际年度计算
>R( 8/#|E actuals 实货
\M7I&~V actuarial investigation 精算调查
{I`B[,* actuarial principle 精算原则
Xc\*9XV: actuarial report 精算师报告
kt:)W])V Actuarial Society of Hong Kong 香港精算学会
plK=D#) actuarial valuation 精算师估值
OQ6sv/ actuary 精算师
rFhW^fP/ ad referendum agreement 暂定协议;有待覆核的协定
3AK(dC[ri ad valorem duty 从价税;按值征税
?$3r5sx ad valorem duty system 从价税制
=K .r ad valorem fee 从价费
>[a FOA ad valorem tariff 从价关税
fGb7=Fk additional allowance 额外免税额
I[ai: additional amount for unexpired risk 未过期风险的额外款额
Z)/6??/R additional assessable profit 补加应评税利润
Kaf> additional assessment 补加评税
`8,w[o oC2 additional commitment 额外承担
PfyRZ[3)c additional commitment vote 额外承担拨款
\ZS\i4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w TlGJ$D0 additional dependent parent allowance 供养父母额外免税额
sYI~dU2H additional provision 额外拨款
QjLji+L additional stamp duty 附加印花税
p"KU7-BfvC additional tax 补加税罚款;补加税款
O:1DOUYXs Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
-PM)EGSk{ adjudged bankrupt 被裁定破产
h}avX*Lx_ adjudicated bankrupt 裁定破产人
#Rc5c+/(
adjudication fee 裁定费;评定印花税额手续费;评估契据费
eK9TAW adjudication of bankruptcy 裁定破产;宣告破产
-n$ewV adjudication of insolvency 裁定无力偿还债务
CD} Ns adjusted actual 经调整的实数;调整后的实数
Yb}w;F8( adjusted current assets 经调整的流动资产;调整后的流动资产
3wZ(+<4i adjusted figure 经调整的数字;调整后的数额
i|%5 adjusted liabilities 经调整的负债;调整后的负债
Kh)FyV adjusted loss 经调整的亏损;调整后的亏损
BBvZeG $Y adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
6)ycmu;!$ adjusted profit 经调整的利润;调整后的利润
N0Gf0i> adjusted surplus 经调整的盈余额;调整后的盈余额
Uan,H1a adjusted value 经调整的价值;调整后的价值
M`~!u/D7 adjustment 调整;修订;理算〔保险〕
sMH#BCC adjustment centre 调剂中心
co/7l sW
adjustment lag 调整过程的时间差距;调整时差
p'&*r2_ram adjustment mechanism 调整机制
ob'n{T+lZ adjustment of loss 亏损调整
*xcP` adjustment process 调整过程;调整程序
;W0]66& adjustment range 调整幅度
+vz`go administered exchange rate 受管制汇率
2/@D7>F&g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>\ZR*CS administration expenses 行政费用
k5@d! }#c administration fee 手续费;行政费
8a9RML}G< administration in bankruptcy 破产管理
=<{ RX8 administration order 遗产管理令
{rC~P administrator 管理人;遗产管理人
ZW*n /#GUC administrator of the estate 遗产管理人
JvkL37^n: admission of debt 债项承认书
^n9a" qz admission of proof 接纳债权证明
,-@5NY1q advance 放贷款项;垫付款项;预支款项;预付款项
azo0{`S? advance account 暂支帐目;预付款帐户
*zy'#`> advance compensation 预付补偿金
RlsVC_H\ advance from shareholder 股东垫款
6
mO" advance pending reimbursement 预支以待日后付还
|) Pi6Y advanced economy 先进经济体系
t8&q9$ advancement 预付;预付财产
Jf)3< ~G advances warrant 垫款令
: tM?%=Q advancing 贷出
b{RqwV5P adverse balance 逆差
fYBH)E adverse exchange 逆汇
m"Qq{p|' advertisement addressed to shareholders 在报章刊登的致股东通告
ID4~Gn advice for collection 托收通知书
^Dr.DWi{$ advice of drawing 提款通知书;汇票通知书
,GrB'N{8e advice of payment 付款通知
cx^{/U?9} Advisory Committee [Securities and Futures Commission]
U<47WfcW 谘询委员会〔证券及期货事务监察委员会〕
BDe]18X Advisory Committee on Diversification 经济多元化谘询委员会
#dc1pfL!y{ affidavit 誓章;遗产申报誓章
HR60 affidavit of no receipt 述明无收款的誓章
`5'2Hg+ affiliate 联号;联营公司;附属公司
t\r:E2
O affiliated company 附属公司;联号;联营公司
\&a.}t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.
uR M{Bs affordability 负担能力
m=TJDr- African Development Bank [AfDB] 非洲开发银行
g_w&"=.jBq after-acquired property 事后取得的财产
aI(>]sWJ after-hours dealing 市后交易
,+._;[k after-tax profit 税后盈利;税后利润;税后溢利
5j eO"jB agency agreement 代理协议
]` ]g@v agency expenses 代理机构的开支
=Ikg.jYq&F agency fee 代理费
kq-6HDR Agency Law 《代理法》
e"Rm_t agent 代理人;承销人
5)'P'kVi7. agent of company 公司代理人
o2=A0ogz? agent's fee 代理人费;经纪费
-[R!O'N9 aggregate 总计;总数;总体数字
=MLf[ aggregate amount 总款额;总额
XoR>H4xh aggregate assets and liabilities 总体资产与负债
+y&d;0! aggregate at constant price 按固定价格计算的总体数字
K>1X}ZMdD( aggregate demand 总需求
9s` /~ a@ aggregate gross position 总持仓量
M=y0PCD aggregate limit 总限额
}"zC
>eX& aggregate of salaries tax 合计薪俸税
}q!_!q,@ aggregate performance 总体表现;总体业绩
E=u/tpj
aggregate supply 总体供应
&Y7C0v aggregate surplus 总盈余
(9$"#o aggregate total 整体总额
0mexF@ aggregate value 总值;合计价值
'{f=hE_/ aggregated basis 合计基准
S#8>ZwQ aggregated net chargeable income 合计应课税入息实额
F9H~k"_ZJR aggregation 合并计算;合计;总和
:gI.l1 aggregation of incomes of husband and wife 夫妇入息合并计算
a3@w|KLt aggregation of property 财产的总和
lj2=._@R agio 差价;贴水
tNnyue{p 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》
!e3YnlE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q_zr\RM> 《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》
4tXSYHd3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1;&;5 《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》
=Q(vni83< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
DjHp+TyT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8)xt(~qF agreement for a settlement 授产协议
~rv})4h agreement for assignment 转让协议
$/_qE agreement for sale 售卖协议;买卖协议
0a2@b"l agreement for sale and purchase 买卖协议
cDV^8 R agreement for the payment of interest 支付利息协议
$h28(K% agreement for the repayment of money 还款协议
"0&N} agreement of reinsurance 再保险协议
G'x .NL Agricultural Bank of China 中国农业银行
'v&}( air passenger departure tax 飞机乘客离境税
S>Z|)I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pOga6'aB) airport tax 机场税
H4<Nnd\ alcohol duty 酒精税
C!%:o/ alienation 让与;让渡;转让
;sPzOS9 alimony 生活费;赡养费
#[ -\lU| All Ordinaries Index [AOI] 所有普通股指数
@5<CXTdF9c all risks 全险;综合险
N/~N7MwJj All Sales Record for Stock Market 《股票市场成交报告》
Zk?
= Allied Capital Resources Limited 新联财务有限公司
QH@>icAb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.px:e)iW allocation letter 拨款信件
onte&Ed\ allocation of fund 分配款项;预留款项
uDuF#3
+" allocation of profit 利润分配;溢利分配
1u}nm;3 allocation warrant 拨款令
$Ui&D
I allotment 分配;配股
.ve *Vp allotment notice 股份配售通知;配股通知
+MUwP(U=w allotment of shares 股份分配
xxa} YIe8 allowable 可获宽免;免税的
qpqokK allowable business loss 可扣除的营业亏损
-5>NE35Cto allowable expenses 可扣税的支出
=%qEf
allowance 免税额;津贴;备抵;准备金
@"|i"Hk^ allowance for debts 债项的免税额
9E1W|KE allowance for depreciation by wear and tear 耗损折旧免税额
IA*KaX2S< allowance for funeral expenses 殡殓费的免税额
x?r1s#88> allowance for inflation 为通货膨胀而预留的款项;通胀准备金
K7`YJp`i allowance for repairs and outgoings 修葺及支出方面的免税额
P $>` allowance to debtor 给债务人的津贴
?tYpc_p# alteration of capital 资本更改
UAYd?r alternate trustee 候补受托人
rwqv V^ amalgamation 合并
sR_xe}- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,&]MOe4@> ambit of charges 征税范围;收费范围
'2^
Yw amended valuation 经修订的估值
w+AuMc American Commodities Exchange 美国商品交易所
dpzw.Z American Express Bank Limited 美国运通银行
;IZ?19Q American Stock Exchange 美国证券交易所
g]$
4~"|. amortization 摊销
<{ru|-9 amount due from banks 存放银行同业的款项
K5"sj|d& amount due from banks abroad 存放海外银行同业的款项
3|kgTB- amount due from holding companies 控股公司欠款
'Bq ZOZw amount due from local banks 存放本港银行同业的款项
p1O6+hRio amount due to banks 银行同业的存款
V@ :20m amount due to banks abroad 海外银行同业的存款
+=3CL2{An amount due to holding companies 控股公司存款
9$l>\.6 amount due to local banks 本港银行同业的存款
``QHG&$/ amount due to outport banks 外埠银行同业的存款
83iCL; GS= amount for note issue 发行纸币的款额
cFZCf8:zB amount of bond 担保契据的款额
%3=J*wj>D amount of consideration 代价款额
NHaMo*xQ amount of contribution 供款数额
TD,nIgH` amount of indebtedness 负债款额
J|QiH< amount of principal of the loan 贷款本金额
%mI~
=^za amount of rates chargeable 应征差饷数额
~+n,1]W_ amount of share capital 股本额
BWq/TG=> amount of sums assured 承保款额
d?L\pN& amount of variation 变动幅度
.BZVX=x amount of vote 拨款数额
FGanxv@15 amount payable 应付款额
3h=8"lRc amount receivable 应收款额
"pvZ,l>8f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mLwY]2T" analysis 分析
$H2GbZ-I ancillary risk 附属风险
M}F~_S0h annual account 周年帐目;周年帐目报表;年度决算;年结
}ot"Sx\. annual accounting date 年结日期
d@kc[WLD^ annual allowance 每年免税额;年积金;年度津贴;年津
FJS'G^ annual balance 年度余额
pP/@ annual disposable income 每年可动用收入
')#,X^
annual estimates 周年预算
TZB+lj1 annual fee 年费
x8[MP?Wz annual general meeting 周年大会
=dH$2W)G annual growth rate 年增率;每年增长率
HFtf annual long-term supplement 长期个案每年补助金
UTk r.T+2X annual pensionable emolument 可供计算退休金的年薪
:jem~6i annual report 年报
*^XbDg9 Annual Report on the Consumer Price Index 《消费物价指数年报》
(GU9p>2 annual return 周年报表;周年申报表;每年报税表格
m *X7T Annual Return Rules 《周年报表规则》
-l*g~7|j annual review of consumer prices 每年消费物价回顾
ae`|ic annual roll-forward basis 逐年延展方式
G$JFuz)| annual salary 年薪
+]!lS7nsW annual statement 年度报表;年度决算表
jX
*/piSq 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
;#anZC; annuitant 年金受益人
8L{u}|{ annuity 年金
)iLM]m annuity contract 年金合约
D-ADv3E, annuity on human life 人寿年金
I4e+$bU3 antecedent debt 先前的债项
t@B(+ ante-dated cheque 倒填日期支票
mh`|=M]8E anticipated expenditure 预期开支
Dgi~rr1`'s anticipated net profit 预期纯利
#}yTDBt anticipated revenue 预期收入
8 %Sb+w07 anti-inflation measure 反通货膨胀措施
Y& {|Sw7? anti-inflationary stance 反通货膨胀立场
,E*R,'w
apparent deficit 表面赤字
le
.'pP@ apparent financial solvency 表面偿债能力
k`YYZt]@ apparent partner 表面合伙人
]n
v( aM?d application for personal assessment 个人入息课税申请书
tS?lB05TOR application of fund 资金应用
5vOC CW application to release as liquidator and to destruct the books of accounts and documents
T0e<Slo~C 申请免除清盘人职务及毁灭帐簿与文件
l[Z)@bC1 appointed actuary 委任精算师
Zk`#VH appointed auditor 委任核数师;委任审计师
X"*^l_9-v appointed trustee 委任的受托人
8<&EvOk appointer 委任人
2[R$RpA_ apportioned pro rata 按比例分摊
SgM.B apportionment 分配;分摊
F:T GsV# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>- Bg%J9 apportionment formula 分摊方程式
Z!{UWegun apportionment of estate duty 遗产税的分摊
ClUSrSp appraisal 估价;评估
>mm'-P appreciable growth 可观增长
Fr:5$,At7- appreciable impact 显着影响
(4+1lOd appreciable increase 可观增长
a39h P* appreciation 增值;升值
\ V%_hl appreciation against other currencies 相对其他货币升值
FjKq%.=# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_m'ysCjA appreciation tax 增值税
fE;Q:# Z. appropriation 拨款;拨用;拨付
8A2z 5Aa appropriation account 拨款帐目
">90E^ Appropriation Bill 拨款法案
HD-Erop appropriation-in-aid system 补助拨款办法
XD%wj approved assets 核准资产
Z85|I.mr approved basket stock 认可一篮子证券
0|Ucd approved budget 核准预算
$99R| ^ approved charitable donation 认可慈善捐款
?d-70pm approved charitable institution 认可慈善机构
w]!0< approved currency 核准货币;认可货币
R}{GwbF_\ approved estimates 核准预算
0i@:KYP approved estimates of expenditure 核准开支预算
><Z'D approved overseas insurer 核准海外保险人
%_f;G+fK\p approved overseas trust company 核准海外信托公司
.9M.| approved pooled investment fund 核准汇集投资基金
U[8{_h<# approved provident fund scheme 认可公积金计划
fE25(wCz7 approved provision 核准拨款
Yp5L+~J[ approved redeemable share 核准可赎回股份
=3'(A14C= approved regional stock 认可地区性证券
kX;$}7n approved retirement scheme 认可退休金计划
uP|FJLY approved subordinated loan 核准附属贷款
SkP[|g'56 arbitrage 套戥;套汇;套利
j%tEZ"H arbitrageur 套戥者;套汇者
R]L2(' B arbitrary amount 临时款项
[]p"3i arrangement 措施;安排;协定
a6nlt?1?D arrears 欠款
+_m r arrears of pay 欠付薪酬
rla:<6tt arrears of revenue 逾期未收税款;逾期未收的帐项
XAD3Z? articles of association 组织章程;组织细则;组织章程细则
la,
h Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
9([6d.`~ ascertainment of profit 确定利润
nX[;^v/ "Asia Clear" “亚洲结算系统”
ZKdh%8C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Sb"2Im > Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&Ocu#Cb Asian Development Fund [ADF] 亚洲发展基金
J!p<oW)a! Asian dollar bond 亚洲美元债券
0HibY[_PbD Asian dollar market 亚洲美元市场
BQNp$]5s Asian dollar rate 亚洲美元利率
`,#!C`E 9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uHvaZMu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
bZ5n,KQA5 asked price 沽盘;喊价;索价;卖方报价
MCy~@)-IN assessable income 应评税入息
4rp6 C/i assessable loss 应评税亏损
]VjLKFb~U assessable profit 应评税利润
_z"o1`{w assessable value 应评税值
<GZhH: assessed profit 估定利润
b! tludb assessed value 经评估价值
d"&3Q_2CD assessment 评税;评定;估价;评税单
uMiyq< assessment number 评税编号;估价编号
A3yi?y{[* assessment of additional tax 补加税评税
X47!E
|* assessment of performance 业绩评估;实绩评价
rc{o?U'^- Assessor 评税主任
!$>G#+y asset price bubbles 资产价格泡沫
KwFXB asset-backed securities 具资产保证的证券
h~UJCnzS assets accretion 资产增值
u0]q`u/T assets and liabilities 资产与负债
=cp;Q,t'9L assets betterment statement 资产递增表;资产改进表
#7W.s!#}Dd assets lending 实物放款;有抵押贷款
2d&^Sp&11 assets of the company passing on the death 死者去世时转移的公司资产
0XIxwc0Iw assets pledged as security for liabilities 用作负债抵押的资产
I'InZ0J2 assets portfolio 资产投资组合
vm}G[ assets price 资产价格
8S>>7z!U assets quality 资产质素
{D(,ft;s^ assets realization 资产变现
yazZw}}; assets refinancing arrangement 资产再集资安排
3$_2weZxYn assets securitization 资产证券化
n;OHH{E{ assets situated outside Hong Kong 在香港以外地方的资产
A{`]&K1u assets stripping 削减资产;拆卖资产
6>B \| assets value 资产值
fPz=KoN assignee 承让人
` :5,e/5, assignment 转让;转让书;转让契
/'&v4C^y> assignment of interest 权益转让
4#2 ,Y! assignment of letters patent and trade mark 专利证书及商标转让
t9D
S]Li assignment of property 物业转让;物业转让书
C*pLq5s assignment right 转让权
uUS)#qM| assignor 转让人
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f{qJ[, associate 有联系的人;有关连人士;相联者;合伙人;联系人
Q8Te'1Ln! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^H!Lp[5c associate member 附属会员
i+ic23$4M associated body corporate 相联法人团体
r@|ZlM@O associated company 相联公司;联属公司
l<N?' & associated corporation 相联法团
-$R5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P"Rk?lL 公认会计师公会〔英国〕
4 Association of Futures Exchange Brokers 香港期货经纪协会
z7q%,yw3N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(xUFl@I! association of underwriters 承保人组织
eT\p-4b assumption of control 接管
l ?/gWD^ assurance 担保;保险;转易;转易书
jt%WPkY: assurance of interest 权益的转易
"1%*'B^}bw at 19XX price 按一九XX年价格计算
U_Y;fSl> at a discount 按赔价计算;按贴水价格计算;打折扣
n/-N;'2J at a premium 按溢价计算;按升水价格计算
a71}y;W at call 通知付款;按通知
~UW{)]_jox at constant market price 按固定市价计算
K#)bjxz at constant price 按固定价格计算
>fwlg- at cost 按成本计算
4Q&mC" at current market price 按当时市价计算;按现时市价计算
W_D%|Ub2X at current price 按当时价格计算;按现时价格计算
gTD%4V at factor cost 按要素成本计算;按生产要素成本计算
$68 XZCx at money-of-the-day price 按付款当日价格计算
@`2ozi~lO at or better 按指定或较佳价位〔买卖指令〕
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e#$"a5 at par 按面值计算;平价
qAvvXs=5 at sight 见票即付
c8\g"T at the close 按收市盘
b)y<.pS\ at the opening 按开市盘
gyg|Tno attestation 见证;见证条款
Xr)g at-the-money option 平价期权
eo]a'J9( attorney 受权人;受托代表人
bY&YSlO attornment 新拥有人承认书
yEnKUo[ attributable profit 可归属利润
7t+]z) attributable share value 可归属股份价值
C}bPv+t Auckland Stock Exchange 奥克兰证券交易所
rl41#6 auction 拍卖
X)Ocn`| auctioneer 拍卖商
nFVbQa~ audit 审计;核数
=mAGD*NKu Audit Commission 审计署
GMyoSe%1/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y~x`6 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〕
~.!?5(AH8z audit review 帐目审查
1=- X<M75 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{<~s&EPd audited account 审计帐目;经审计的帐目
P@-R5GK audited annual account 经审计的周年帐目
<vO8_2,V- audited balance sheet 经审计的资产负债表
ws na5D6i
auditor 核数师;核数主任;审计师
FBE @pd auditor's certificate 核数师证明书;审计师证明书
>DkN+S auditor's report 核数师报告;审计师报告
8UlB~fVg Aussie bond 澳元债券
.Wd.)^? austerity budget 紧缩预算
E)RI!0Ra Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-kV| Australia All Ordinaries Index 澳洲所有普通股票指数
,!8*g[^O Australian Dollar [AUD] 澳元
4bFv"b Australian Options Market 澳大利亚期权市场
Zu)i+GeG Australian Securities Commission 澳洲证券事务监察委员会
6Lav.x\W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)3+xsn v Australian Stock Exchange 澳大利亚证券交易所
moZ)|y Austrian Schilling [ATS] 奥地利先令
aJ% e'F[ authentication 认证;鉴证
R,fMZHAG authority to purchase 委托购买证;委购书
?%_]rr9 authorization 认可;核准;授权;授权书
[%7IQ4`{ authorization by direction 指示授权
60(}_% authorization by instruction 指令授权
F9ZOSL
8Q authorization by warrant 令状授权
t
Qp*' authorization of unit trust 单位信托的认可
xu0;a authorized agent 指定代理人
Y+}OClS authorized capital 法定资本
!#l0@3 authorized clerk 出市员
/QM0.{Ypl authorized dealer 认可交易商
8Q#t\$RY authorized financial institution 认可财务机构
!tm|A`<g#< authorized fund 认可基金
ZY~zpC_ authorized fund house 获授权的基金公司;认可基金公司
_D!M
nTK authorized institution 认可机构
(mu{~@Hw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2M!+gk=+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
".Tf<F authorized insurer 获授权保险人;获认可承保人
v GulM<YY authorized investment 特准投资项目
VGkW3Nt0 authorized person 获授权人
Xd90n>4S authorized representative 获授权代表
l;"ub^AH authorized share capital 法定股本
2{jtQlc automated quotation system 自动报价系统
-fx(H+ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w}]3jc84 自动交易系统〔香港期货交易所有限公司〕
ZA 99vO automatic adjustment mechanism 自动调整机制
oX%PsS automatic adjustment system 自动调整系统
)< X=z Automatic Clearing House 自动票据交换所
PxdJOtI" automatic exchange rates accumulation system 自动化汇率累集系统
ft*G*.0kO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>'BU* automatic teller machine [ATM] 自动柜员机
iT)2 ?I6! autopay 自动转帐
mmh nw(/ available assets 可用资产
Q#d+IIR0gK available fiscal reserve 现存财政储备
!nZI? z ; available profit 可用利润
a3DoLq"/ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
W]C_oh average 平均;平均数;海损
LRfFn^FPM average basic salary 平均基本薪金
6x`\
J2x average consumer expenditure 平均消费开支;一般消费开支
od|N-R average cost 平均成本
_Ct@1}aa4x average cost of land production 增辟土地平均成本
[rD+8,zVm average daily turnover 平均每日成交额
=rs=8Ty?S average daily wage rate 平均每日工资率
@k#z&@b average expenditure pattern 平均开支模式
H>@JfYZ0 average growth rate 平均增长率
"!w[U{ average net fixed assets 固定资产平均净值
:7 s#5b average of relatives 相对价格平均数
* wQZ' average price 平均价格
q/aL8V<"z average propensity to consume 平均消费倾向;一般消费倾向
{HE.mHy average propensity to save 平均储蓄倾向;一般储蓄倾向
KU8Cl>5 average rate 平均率
;
HR\R average revenue 平均收入;平均收益
A[wxa average stock 平均库存;平均存货
noB}p4 average yearly rent 平均年租
_s*uF_:3 avoidance of double taxation 避免双重课税
;dpS@;v avoidance of tax 避税