A:
6]n/+[ ks A share A股;甲类股份
y^R4I_* z abatement of tax 减税;减扣免税额
:y1 Bt+Fp ABN AMRO Bank N.V. 荷兰银行
'1-maM\r above-the-line expenditure 线上项目支出;经常预算支出
=ewy Q
above-the-line receipt 线上项目收入;经常预算收入
:IZ"D40m" ABSA Asia Limited 南非联合亚洲有限公司
JYJU&u absolute change 绝对数值变更
wXbsS)#/ absolute expenditure 实际开支
ugLlI2 nJ absolute guideline figure 绝对准则数字
Gq1)1 absolute interest 绝对权益
r[pF^y0 absolute order of discharge 绝对破产解除令
Da_()e[9p absolute profit margin 绝对利润幅度
A[)C:q, absolute value 实值;绝对值
%j5ywr: absolutely vested interest 绝对既得权益
to> absorbed cost 已吸收成本;已分摊成本
-ihiG_f absorption 吸收;分摊;合并
.T8K-<R absorption rate 吸收率;摊配率;分摊率
N=~~EtX ACB Finance Limited 亚洲商业财务有限公司
J+ts acceptable form of reciprocity 合理的互惠条件
TH:W#Ot acceptable rate 适当利率;适当汇率
59lj7 acceptance agreement 承兑协议
sJU`u'w acceptance for honour 参加承兑
qybxXK: acceptor 承兑人;接受人;受票人
]iVLHVqz acceptor for honour 参加承兑人
/iG7MC\` accident insurance 意外保险
p!DP`Ouc3\ Accident Insurance Association of Hong Kong 香港意外保险公会
=wrP:wYF accident insurance scheme 意外保险计划
RB$
z]/= accident year basis 意外年度基准
Y3rt5\! accommodation 通融;贷款
24B<[lSK accommodation bill 通融票据;空头票据
iKAusWj accommodation party 汇票代发人
3i=Iu0 account balance 帐户余额;帐户结余
|8U;m:AS account book 帐簿
B<,YPS8w account collected in advance 预收款项
Zh'&-c_J account current book 往来帐簿
d1G8*YO@ account of after-acquired property 事后取得的财产报告
H
M:r0_ account of defaulter 拖欠帐目
T1bd:mC}n account payable 应付帐款
Vte EDL/w account payee only [A/C payee only] 只可转帐;存入收款人帐户
#{PmNx%M account receivable 应收帐款
ppN} k)m account receivable report 应收帐款报表
KY.ZT2k account statement 结单;帐单;会计财务报表
76@qHTh} account title 帐户名称;会计科目
H=~9CJ+tc accountant's report 会计师报告
(MLhaux- Accountant's Report Rules 会计师报告规则
+@:L|uFU accounting and auditing procedure 会计与审计程序;会计与核数程序
,;jGJr Accounting Arrangements 《会计安排》
m3 -9b" accounting basis 会计基础
*9D!A accounting by Official Receiver 破产管理署署长呈交的帐目
N`$!p9r Accounting Circular 《会计通告》
3WUH~l{UJ accounting class 会计类别
27#5y_
` accounting date 记帐日期;会计结算日期
D$q'FZH accounting for money 款项核算
K{=PQ XSU Accounting Officer 会计主任
:L:&t,X accounting period 会计报告期;会计期
fY W|p<Q0 accounting policy 会计政策;会计方针
4XJiIa? accounting practice 会计惯例
Gquuy7[& accounting principle 会计准则
$NG++N accounting record 会计记录
Mvcfk$pA accounting report 会计报告
ar^i|`D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Or+p%K}-7 Accounting Society of China 中国会计学会
s\3q!A?S3 accounting statement 会计报表
sWqM?2g accounting system 会计制度;会计系统
cUk*C accounting transaction 会计事项;帐务交易
\?lz&< accounting treatment 会计处理
=.Tv)/ea accounting year 会计年度
fZ{[]dn[ accretion 增值;添加
|FNCXlgZ accrual 应计项目;应累算数目
`JURQ:l)3^ accrual basis 应计制;权责发生制
Nneo{j accrual basis accounting 应计制会计;权责发生制会计
;rHO&(h- accrue 应累算;应计
DBgMC"_ accrued benefit 应累算利益
=RsXI&&vh accrued charges 应计费用
g0R[xOS|
accrued cumulative preference share dividend 应累算的累积优先股股息
`u_Qa accrued expenses 应累算费用
[hh/1[ accrued interest payable 应付利息;应计未付利息
/aqEJGG> accrued interest receivable 应收利息;应计未收利息
3z8C accrued right 累算权益
`I;F$ `\ accruing profit 应累算的利润
K5 KyG accumulated fiscal reserve 累积财政储备
,6"l (]0 accumulated profit 累积利润;滚存溢利
8e2?tmWM accumulated reserve 累积储备
#Dy?GB08 accumulation of surplus income 累积收益盈余
4N>>+]MWc acquired assets 既得资产
K8[DZ)rO;Z acquisition 收购;购置;取得
1hmc,c acquisition cost 购置成本
)!W45"l-3M acquisition expenses 购置费用
CIC[1, acquisition of 100% interest 收购全部股权
Lx[
,Z,kD acquisition of control 取得控制权
Wf26 acquisition of fixed assets 购置固定资产
|ys0`Vb=$ acquisition of shell “买壳”
NXk!qGV2 acquisition price 收购价
p,W_'?,9 act of God 天灾
<48<86TP acting partner 执事合伙人
\}"m'(\c active market 买卖活跃的市场;交投畅旺的市场;旺市
0C$vS`s& active partner 积极参与的合伙人
27Emm
c active trading 交投活跃
ccJM>9 actual circulation 实际流通
lB;FUck9 actual cost 实际成本
&^.57] actual expenditure 实际开支;实际支出
z\!K<d"Xv actual income 实际入息;实际收入;实际收益
X[3}?,aqL actual market 现货市场
Ip
*g' actual price 现货价;实际价格
wdas1 actual profit 实际利润
3HC actual quotation 实盘;实际价位;实际报价
CA s>AXbs actual year basis 按实际年度计算
;H0 {CkH actuals 实货
ko\):DN actuarial investigation 精算调查
5Av=3[kh"% actuarial principle 精算原则
:k=mzO<& actuarial report 精算师报告
@{HrJ/4%:& Actuarial Society of Hong Kong 香港精算学会
aUopNmN actuarial valuation 精算师估值
vqdX^m^PY actuary 精算师
I PCGt{B~ ad referendum agreement 暂定协议;有待覆核的协定
\XzM^K3 ad valorem duty 从价税;按值征税
_^ |2}t ad valorem duty system 从价税制
[k%4eO2p " ad valorem fee 从价费
4=<*Vd`p ad valorem tariff 从价关税
[.,>wo~ additional allowance 额外免税额
LlYTv%I additional amount for unexpired risk 未过期风险的额外款额
W;_E 4 additional assessable profit 补加应评税利润
kU l additional assessment 补加评税
6g:|*w additional commitment 额外承担
WcUJhi^\C additional commitment vote 额外承担拨款
!36]ud& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\Y|*Nee}XP additional dependent parent allowance 供养父母额外免税额
t0E 51Ic@ additional provision 额外拨款
0\QR!*'$ additional stamp duty 附加印花税
nms8@[4- additional tax 补加税罚款;补加税款
QG
gF|c7 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
A;X=bj _&a adjudged bankrupt 被裁定破产
45 >XKr.% adjudicated bankrupt 裁定破产人
chI.{Rj adjudication fee 裁定费;评定印花税额手续费;评估契据费
PL=^}{r adjudication of bankruptcy 裁定破产;宣告破产
@C8DZ5) adjudication of insolvency 裁定无力偿还债务
HL K@xKD< adjusted actual 经调整的实数;调整后的实数
_8?o'<!8?^ adjusted current assets 经调整的流动资产;调整后的流动资产
=r.
>N\ adjusted figure 经调整的数字;调整后的数额
/F/;G*n adjusted liabilities 经调整的负债;调整后的负债
S~OhtHwK adjusted loss 经调整的亏损;调整后的亏损
E /<lGm:. 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
3R$Z[D- adjusted profit 经调整的利润;调整后的利润
'Prxocxq adjusted surplus 经调整的盈余额;调整后的盈余额
kGYTl,A{ adjusted value 经调整的价值;调整后的价值
tln37vq adjustment 调整;修订;理算〔保险〕
5]Ajf;W\ adjustment centre 调剂中心
}FqA ppr adjustment lag 调整过程的时间差距;调整时差
r?$?;%|C adjustment mechanism 调整机制
w}cY6O,1 adjustment of loss 亏损调整
d l]# adjustment process 调整过程;调整程序
Yl cbW0'c adjustment range 调整幅度
ki]ti={12 administered exchange rate 受管制汇率
k ]a*&me Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[\z/Lbn
,. administration expenses 行政费用
fPa9ofU/kr administration fee 手续费;行政费
?}QH=&=^ administration in bankruptcy 破产管理
DvXHK administration order 遗产管理令
#/S
{6c administrator 管理人;遗产管理人
k+ o|0 administrator of the estate 遗产管理人
7 A$B{ admission of debt 债项承认书
vb{i admission of proof 接纳债权证明
r#i?j}F} advance 放贷款项;垫付款项;预支款项;预付款项
\_6OC Vil advance account 暂支帐目;预付款帐户
,El!fgL advance compensation 预付补偿金
2\D8.nQr advance from shareholder 股东垫款
;t#]2<d* advance pending reimbursement 预支以待日后付还
!0VfbY9C advanced economy 先进经济体系
f:JlZ& advancement 预付;预付财产
p<Z3tD;Z advances warrant 垫款令
3(E
$I5 advancing 贷出
"f.Z}AbP adverse balance 逆差
IZ,oM!Y adverse exchange 逆汇
|,C#:"z; advertisement addressed to shareholders 在报章刊登的致股东通告
}WLh8i?_ advice for collection 托收通知书
dI'SwnR advice of drawing 提款通知书;汇票通知书
JH,/jR advice of payment 付款通知
sYSLmUZ{ Advisory Committee [Securities and Futures Commission]
RzKb{>
;A 谘询委员会〔证券及期货事务监察委员会〕
NPnHH:\; Advisory Committee on Diversification 经济多元化谘询委员会
%:v`EjRD0 affidavit 誓章;遗产申报誓章
=qVP] 9 affidavit of no receipt 述明无收款的誓章
~#K@ADYr affiliate 联号;联营公司;附属公司
gk0.zz([ affiliated company 附属公司;联号;联营公司
6aft$A}XnD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_o3e]{ affordability 负担能力
&?,U_)x/ African Development Bank [AfDB] 非洲开发银行
A;XOT6jv? after-acquired property 事后取得的财产
El_Qk[X|A after-hours dealing 市后交易
DbI!l`Vn4 after-tax profit 税后盈利;税后利润;税后溢利
fK}h"iH+K agency agreement 代理协议
-Yi,_#3{ agency expenses 代理机构的开支
)Q;978: agency fee 代理费
M)-6T{[IT Agency Law 《代理法》
\ gwXH agent 代理人;承销人
J97R0 agent of company 公司代理人
koG{
|elgB agent's fee 代理人费;经纪费
]$-cMX aggregate 总计;总数;总体数字
l~:v
(R5 aggregate amount 总款额;总额
(46 {r}_O aggregate assets and liabilities 总体资产与负债
:;;E<74e
i aggregate at constant price 按固定价格计算的总体数字
3Mjj'5KH! aggregate demand 总需求
6c4&VW aggregate gross position 总持仓量
'fV%Z aggregate limit 总限额
xg`h40c aggregate of salaries tax 合计薪俸税
'=E9En#@ aggregate performance 总体表现;总体业绩
imB# Eo4eY aggregate supply 总体供应
Nil}js27 aggregate surplus 总盈余
d;[u8t aggregate total 整体总额
gwkb!#A aggregate value 总值;合计价值
|H}sYp aggregated basis 合计基准
66&EBX} aggregated net chargeable income 合计应课税入息实额
>zvY\{WY aggregation 合并计算;合计;总和
IV16d aggregation of incomes of husband and wife 夫妇入息合并计算
RSfM]w}Hq# aggregation of property 财产的总和
Y&bMCI6U agio 差价;贴水
Ue:z1p;g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
D|bBu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R"Liz3Vl% 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
's?Ai2=# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Nt`b;X& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;#+0L$<t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G#`\(NW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_cH@I?B agreement for a settlement 授产协议
b}9[s agreement for assignment 转让协议
FwAKP>6 * agreement for sale 售卖协议;买卖协议
\BV
0zKd agreement for sale and purchase 买卖协议
D0G-5}s` agreement for the payment of interest 支付利息协议
eitu!=u agreement for the repayment of money 还款协议
b8KsR=]4I agreement of reinsurance 再保险协议
|f( ~@Q: Agricultural Bank of China 中国农业银行
|k 2" _ air passenger departure tax 飞机乘客离境税
)+y G+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8;P2A\X airport tax 机场税
i%Z2wP.o alcohol duty 酒精税
;^u*hZN[Up alienation 让与;让渡;转让
q z&+=d@ alimony 生活费;赡养费
u+9<&)X0 All Ordinaries Index [AOI] 所有普通股指数
bUy,5gk- all risks 全险;综合险
)emOKS All Sales Record for Stock Market 《股票市场成交报告》
t@oK~ Nr Allied Capital Resources Limited 新联财务有限公司
`iKj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* A|-KKo\ allocation letter 拨款信件
W`rNBfG> allocation of fund 分配款项;预留款项
#G]! % allocation of profit 利润分配;溢利分配
FyL_xu\e allocation warrant 拨款令
e;YW6}'} allotment 分配;配股
mABe'"8 allotment notice 股份配售通知;配股通知
b;mSQ4+ allotment of shares 股份分配
\uOdALZ allowable 可获宽免;免税的
h[tix: allowable business loss 可扣除的营业亏损
-<_$m6x"A allowable expenses 可扣税的支出
a~LC+8|JW allowance 免税额;津贴;备抵;准备金
@DAF 6ygs allowance for debts 债项的免税额
E:E4ulak allowance for depreciation by wear and tear 耗损折旧免税额
0[A9b,MMVO allowance for funeral expenses 殡殓费的免税额
(P|~>k allowance for inflation 为通货膨胀而预留的款项;通胀准备金
NmIHYN3 allowance for repairs and outgoings 修葺及支出方面的免税额
vEe NW allowance to debtor 给债务人的津贴
9.O8/0w7LV alteration of capital 资本更改
k,Qskd-N] alternate trustee 候补受托人
M[5[N{ amalgamation 合并
ks;%*d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`\Ku]6J]5 ambit of charges 征税范围;收费范围
.ae O}^ amended valuation 经修订的估值
Px@/Q American Commodities Exchange 美国商品交易所
S&jesG-F American Express Bank Limited 美国运通银行
S]3Ev#> American Stock Exchange 美国证券交易所
R\Z:n* amortization 摊销
NF$\^WvYSP amount due from banks 存放银行同业的款项
qk(P>q8[ amount due from banks abroad 存放海外银行同业的款项
g+8hp@a amount due from holding companies 控股公司欠款
1n*W2:,z amount due from local banks 存放本港银行同业的款项
~`#-d ^s: amount due to banks 银行同业的存款
OK|qv [ amount due to banks abroad 海外银行同业的存款
" K* amount due to holding companies 控股公司存款
?/*~;fM amount due to local banks 本港银行同业的存款
-C7]qbT
} amount due to outport banks 外埠银行同业的存款
zW |=2oX2 amount for note issue 发行纸币的款额
lG<hlYckv amount of bond 担保契据的款额
E
.6HpIx amount of consideration 代价款额
p4u5mM amount of contribution 供款数额
"I-
w amount of indebtedness 负债款额
#!J(4tXny amount of principal of the loan 贷款本金额
^cvl:HOog amount of rates chargeable 应征差饷数额
Br>Fpe$q4 amount of share capital 股本额
u~zs*
qp amount of sums assured 承保款额
lb'Cl 3H amount of variation 变动幅度
`'_m\uo amount of vote 拨款数额
7\
SUr9[ amount payable 应付款额
BZK`O/ amount receivable 应收款额
4pz|1Hw7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}A$WO{2 analysis 分析
s Wjy6; ancillary risk 附属风险
+ bhym+ annual account 周年帐目;周年帐目报表;年度决算;年结
vdoZ&Tu annual accounting date 年结日期
@MR?6 n*k annual allowance 每年免税额;年积金;年度津贴;年津
!hxIlVd{ annual balance 年度余额
X*oMFQgP annual disposable income 每年可动用收入
*DI)? annual estimates 周年预算
v`q\6i[- annual fee 年费
XkKC! annual general meeting 周年大会
QvPD8B annual growth rate 年增率;每年增长率
?|;yVew annual long-term supplement 长期个案每年补助金
5-u=o)> annual pensionable emolument 可供计算退休金的年薪
u<ySd? annual report 年报
eHg3}b2r Annual Report on the Consumer Price Index 《消费物价指数年报》
"](6lB1Oe annual return 周年报表;周年申报表;每年报税表格
7XrfuG*L$ Annual Return Rules 《周年报表规则》
cvsz%:Vs annual review of consumer prices 每年消费物价回顾
z+2V4s = annual roll-forward basis 逐年延展方式
}_.:+H!@ annual salary 年薪
mZk0@C&:6 annual statement 年度报表;年度决算表
vW,snxK6y& 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
%5Kq^]q;Y annuitant 年金受益人
4R+.N annuity 年金
v*hRz; annuity contract 年金合约
.]4W!])9 annuity on human life 人寿年金
em@EDMvI antecedent debt 先前的债项
jZfx Jm ante-dated cheque 倒填日期支票
U$&hZ_A anticipated expenditure 预期开支
iGXI6`F" anticipated net profit 预期纯利
`xS{0P{uj anticipated revenue 预期收入
t-%Q`V=[ anti-inflation measure 反通货膨胀措施
[V#r7a anti-inflationary stance 反通货膨胀立场
^S)TO}e apparent deficit 表面赤字
ri~<~oB2: apparent financial solvency 表面偿债能力
p 5u_1U0 apparent partner 表面合伙人
BF|(!8S$U application for personal assessment 个人入息课税申请书
{C*\O)Gep application of fund 资金应用
u9-nt}hGYM application to release as liquidator and to destruct the books of accounts and documents
6&v?)o 申请免除清盘人职务及毁灭帐簿与文件
}`_@'4:t appointed actuary 委任精算师
0O!cN_l| appointed auditor 委任核数师;委任审计师
iyx>q!P appointed trustee 委任的受托人
o(A|)c4k appointer 委任人
;bu#8, apportioned pro rata 按比例分摊
T0HuqJty apportionment 分配;分摊
W\*-xf|"d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sE(HZR1 apportionment formula 分摊方程式
8Ad606 apportionment of estate duty 遗产税的分摊
%6j)=IOts appraisal 估价;评估
Q<tu) Qo appreciable growth 可观增长
4NEq$t$Jn appreciable impact 显着影响
Z*{]
, appreciable increase 可观增长
ye6H*K appreciation 增值;升值
YL^=t^!4 appreciation against other currencies 相对其他货币升值
-!qu"A: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vP!GJX&n5 appreciation tax 增值税
<{(/E0~V/< appropriation 拨款;拨用;拨付
^o?S M^ appropriation account 拨款帐目
X##1!
ad Appropriation Bill 拨款法案
!SOrCMHx appropriation-in-aid system 补助拨款办法
eZhPu'id\s approved assets 核准资产
dP$GThGl approved basket stock 认可一篮子证券
M
s9E@E approved budget 核准预算
qgt[ ~i* approved charitable donation 认可慈善捐款
3{Nbp approved charitable institution 认可慈善机构
%rQuBi# 1f approved currency 核准货币;认可货币
`\>.h approved estimates 核准预算
Lr;(xw\[' approved estimates of expenditure 核准开支预算
z~6y+ approved overseas insurer 核准海外保险人
z1OFcqm approved overseas trust company 核准海外信托公司
EfLO5$?rm approved pooled investment fund 核准汇集投资基金
td2/9|Q approved provident fund scheme 认可公积金计划
@=S}=cl approved provision 核准拨款
Q }k.JS~# approved redeemable share 核准可赎回股份
8Chj
w wB approved regional stock 认可地区性证券
|C \}P approved retirement scheme 认可退休金计划
4fV3Ear=j approved subordinated loan 核准附属贷款
$
0|a; arbitrage 套戥;套汇;套利
U09.Y arbitrageur 套戥者;套汇者
}'"Gr%jf( arbitrary amount 临时款项
0x2!<z arrangement 措施;安排;协定
A?5E2T1L%. arrears 欠款
Zx }&c |Q arrears of pay 欠付薪酬
Z]w#vLR arrears of revenue 逾期未收税款;逾期未收的帐项
vQV K$n` articles of association 组织章程;组织细则;组织章程细则
$>M<j Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
f}c\_}( ascertainment of profit 确定利润
txql 2 "Asia Clear" “亚洲结算系统”
HY;o^drd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cNpe_LvW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4o:hyh Asian Development Fund [ADF] 亚洲发展基金
R$kpiqK Asian dollar bond 亚洲美元债券
=tTqN+4 Asian dollar market 亚洲美元市场
2],_^XBvB Asian dollar rate 亚洲美元利率
p4> $z& _ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#h!*dj" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9ch#}/7B asked price 沽盘;喊价;索价;卖方报价
Z[!d*O%R_ assessable income 应评税入息
Ey{%XR+*; assessable loss 应评税亏损
FxG7Pk+= assessable profit 应评税利润
%WG9 dYdS assessable value 应评税值
31+;]W=
assessed profit 估定利润
{Ee>n^1 assessed value 经评估价值
B-.v0R`5 assessment 评税;评定;估价;评税单
X#a`K]!B assessment number 评税编号;估价编号
57{oh") assessment of additional tax 补加税评税
{)f~#37 assessment of performance 业绩评估;实绩评价
ExSe=4q# Assessor 评税主任
G}@#u9 asset price bubbles 资产价格泡沫
j Ib asset-backed securities 具资产保证的证券
DH DZ_t: assets accretion 资产增值
kyh_9K1 assets and liabilities 资产与负债
u
D 5%E7 assets betterment statement 资产递增表;资产改进表
TfxwVPX assets lending 实物放款;有抵押贷款
,''cNV assets of the company passing on the death 死者去世时转移的公司资产
jg
2qGC assets pledged as security for liabilities 用作负债抵押的资产
^ OJyN,A assets portfolio 资产投资组合
t-u|U(n assets price 资产价格
=bh*[,- assets quality 资产质素
~H)4)r^ assets realization 资产变现
$v.C0 x assets refinancing arrangement 资产再集资安排
?i\B^uB assets securitization 资产证券化
R)?{]]v assets situated outside Hong Kong 在香港以外地方的资产
HJ?+A-n/ assets stripping 削减资产;拆卖资产
WzW-pV] assets value 资产值
D*5hrkV9 assignee 承让人
sGDV]~E assignment 转让;转让书;转让契
j;yf8Nf assignment of interest 权益转让
&MR/6"/s assignment of letters patent and trade mark 专利证书及商标转让
z9
u$~ assignment of property 物业转让;物业转让书
D;GD<zC] assignment right 转让权
#yseiVm; assignor 转让人
(LvS
:?T} associate 有联系的人;有关连人士;相联者;合伙人;联系人
$ZPX]2D4B# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;wiao(t>4N associate member 附属会员
`?*%$>W#" associated body corporate 相联法人团体
I|oT0y& associated company 相联公司;联属公司
31^cz*V associated corporation 相联法团
<q)4la Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A|#`k{+1- 公认会计师公会〔英国〕
L(;WxHL Association of Futures Exchange Brokers 香港期货经纪协会
,iNv' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
JN/UUfj association of underwriters 承保人组织
vP%tk s+. assumption of control 接管
";[iZ assurance 担保;保险;转易;转易书
80}+MWdo assurance of interest 权益的转易
"}WJd$ at 19XX price 按一九XX年价格计算
o 6 {\Zzp at a discount 按赔价计算;按贴水价格计算;打折扣
Bsf7mcXz7z at a premium 按溢价计算;按升水价格计算
F+UG'4% at call 通知付款;按通知
W^,S6! at constant market price 按固定市价计算
}*]B-\> at constant price 按固定价格计算
v1U?&C at cost 按成本计算
)/ Ud^wi at current market price 按当时市价计算;按现时市价计算
rr`;W}3 at current price 按当时价格计算;按现时价格计算
d|9b~_::V at factor cost 按要素成本计算;按生产要素成本计算
PW(\4Q\ at money-of-the-day price 按付款当日价格计算
09KcKhFB at or better 按指定或较佳价位〔买卖指令〕
%U7.7dSOI; at par 按面值计算;平价
-b&{+= ^c at sight 见票即付
v7 at the close 按收市盘
4 PLk at the opening 按开市盘
,:Jus attestation 见证;见证条款
%\O#&=$E at-the-money option 平价期权
tary6K9K+ attorney 受权人;受托代表人
,y`CRlr: attornment 新拥有人承认书
h<<>3 A attributable profit 可归属利润
lv0nEj8F attributable share value 可归属股份价值
-F&U Auckland Stock Exchange 奥克兰证券交易所
cHA7Kg ! auction 拍卖
a`9L,8Ve auctioneer 拍卖商
}TRAw#h audit 审计;核数
F~#zxwd Audit Commission 审计署
6dH }]~a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tbo>%kn 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
}_tl n audit review 帐目审查
`cz2DR-" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KAA-G2%M audited account 审计帐目;经审计的帐目
[sV"ws audited annual account 经审计的周年帐目
}K1 0Po' audited balance sheet 经审计的资产负债表
^{$FI`P auditor 核数师;核数主任;审计师
F+ <Z<q auditor's certificate 核数师证明书;审计师证明书
MiT}L auditor's report 核数师报告;审计师报告
v dbO( Aussie bond 澳元债券
S>G?Q_&}?D austerity budget 紧缩预算
-hcS]~F Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
] G.%Ty Australia All Ordinaries Index 澳洲所有普通股票指数
',3HlOJ: Australian Dollar [AUD] 澳元
gwrYLZNGI Australian Options Market 澳大利亚期权市场
`J<*9dq% Australian Securities Commission 澳洲证券事务监察委员会
XLk<*0tp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2I3h
MD0 Australian Stock Exchange 澳大利亚证券交易所
\?>Hu
v Austrian Schilling [ATS] 奥地利先令
_!;Me
)C authentication 认证;鉴证
1 Q;}zHd authority to purchase 委托购买证;委购书
U/ V authorization 认可;核准;授权;授权书
{%)s.5Pfw authorization by direction 指示授权
CHd9l]Rbe authorization by instruction 指令授权
I3 =#@2 authorization by warrant 令状授权
m`#Od^vk authorization of unit trust 单位信托的认可
vzzE-(\\e authorized agent 指定代理人
RpG+>"1] authorized capital 法定资本
mOpTzg@ authorized clerk 出市员
uJx"W authorized dealer 认可交易商
n8=5-7UT authorized financial institution 认可财务机构
# ,uya2!) authorized fund 认可基金
%98' @$:0 authorized fund house 获授权的基金公司;认可基金公司
&wd;EGGT!q authorized institution 认可机构
"q}FPJ^l_N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d\MLOXnLq; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`
8W* authorized insurer 获授权保险人;获认可承保人
lPH%Do>K authorized investment 特准投资项目
2Y}?P+:%> authorized person 获授权人
h'J|K^na authorized representative 获授权代表
!f>d_RG authorized share capital 法定股本
Y^Nuz/ automated quotation system 自动报价系统
]3ONFa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r`&-9"+ 自动交易系统〔香港期货交易所有限公司〕
?1L.:CS automatic adjustment mechanism 自动调整机制
[=O/1T automatic adjustment system 自动调整系统
)}Q(Tl\$ Automatic Clearing House 自动票据交换所
Gir#"5F automatic exchange rates accumulation system 自动化汇率累集系统
n%h^o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V$0dtvGvH automatic teller machine [ATM] 自动柜员机
I`[i;U{CK autopay 自动转帐
i|
\6JpNA: available assets 可用资产
hPq%Lc available fiscal reserve 现存财政储备
kdz=ltw available profit 可用利润
-?]W*f Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
#QCphhG average 平均;平均数;海损
&1%q"\VI average basic salary 平均基本薪金
zX5!vaEv average consumer expenditure 平均消费开支;一般消费开支
['z[ average cost 平均成本
G;>
_<22 average cost of land production 增辟土地平均成本
*"9><lJ-! average daily turnover 平均每日成交额
6cqP2!~ average daily wage rate 平均每日工资率
bNT9 H`P average expenditure pattern 平均开支模式
l1ZY1#%j average growth rate 平均增长率
PcB_oG g average net fixed assets 固定资产平均净值
_X~87 average of relatives 相对价格平均数
86@c't@ average price 平均价格
3mPjpm average propensity to consume 平均消费倾向;一般消费倾向
:^UFiUzrE average propensity to save 平均储蓄倾向;一般储蓄倾向
'c\iK=fl average rate 平均率
I%|>2}-_U average revenue 平均收入;平均收益
ntNI]~z& average stock 平均库存;平均存货
R1&unm0 average yearly rent 平均年租
HM>lg`S avoidance of double taxation 避免双重课税
u66XN^ avoidance of tax 避税