A:
fxLhVJ"b A share A股;甲类股份
qi7wr\XNW abatement of tax 减税;减扣免税额
f (
`.q ABN AMRO Bank N.V. 荷兰银行
e<^tY0rR& above-the-line expenditure 线上项目支出;经常预算支出
0 EXAdRR above-the-line receipt 线上项目收入;经常预算收入
,Z%!38gGsu ABSA Asia Limited 南非联合亚洲有限公司
[,5clR=F absolute change 绝对数值变更
-X4`,0y%{O absolute expenditure 实际开支
GX_Lxc_<f absolute guideline figure 绝对准则数字
r _r$nl absolute interest 绝对权益
n X
Qz absolute order of discharge 绝对破产解除令
UhCd, absolute profit margin 绝对利润幅度
E"Xi absolute value 实值;绝对值
xiRTp:> absolutely vested interest 绝对既得权益
6x@-<{L absorbed cost 已吸收成本;已分摊成本
1&YP}sg) absorption 吸收;分摊;合并
cf@#a@7m9 absorption rate 吸收率;摊配率;分摊率
qRB7I:m-Wi ACB Finance Limited 亚洲商业财务有限公司
vfhip"1 acceptable form of reciprocity 合理的互惠条件
Qb# S)[6s+ acceptable rate 适当利率;适当汇率
VH*j3 acceptance agreement 承兑协议
Ro:-u7q acceptance for honour 参加承兑
kX1hcAa acceptor 承兑人;接受人;受票人
Zt` ,DM acceptor for honour 参加承兑人
xs &vgel> accident insurance 意外保险
wq]nz! Accident Insurance Association of Hong Kong 香港意外保险公会
y i@61XI accident insurance scheme 意外保险计划
dl{3fldb accident year basis 意外年度基准
L761m7J]B accommodation 通融;贷款
V43JY_: accommodation bill 通融票据;空头票据
C-6+ZIk4 accommodation party 汇票代发人
_k+Bj.L account balance 帐户余额;帐户结余
0/K NXz account book 帐簿
&U
'Ds! account collected in advance 预收款项
!#iP)"O account current book 往来帐簿
hGus!p"lw account of after-acquired property 事后取得的财产报告
db%`-UST account of defaulter 拖欠帐目
TU. h account payable 应付帐款
# |UrHK; account payee only [A/C payee only] 只可转帐;存入收款人帐户
;U`HvIch account receivable 应收帐款
5WZLB = account receivable report 应收帐款报表
103Ik6.o account statement 结单;帐单;会计财务报表
E$G"R= account title 帐户名称;会计科目
[=E<iPl accountant's report 会计师报告
.Yu,&HR Accountant's Report Rules 会计师报告规则
d&'6l"${ accounting and auditing procedure 会计与审计程序;会计与核数程序
50H [u| Accounting Arrangements 《会计安排》
mI`dZ3h accounting basis 会计基础
FySK& accounting by Official Receiver 破产管理署署长呈交的帐目
98 O z Accounting Circular 《会计通告》
1g/mzC accounting class 会计类别
Bv=Z*"Fv accounting date 记帐日期;会计结算日期
alu`T
c~ accounting for money 款项核算
/|DQ_<* Accounting Officer 会计主任
<g %xo" accounting period 会计报告期;会计期
*smo{!0Gg accounting policy 会计政策;会计方针
`aI%laj&M accounting practice 会计惯例
b'Uaj`Sn accounting principle 会计准则
:!A@B.E accounting record 会计记录
z(%Zji@!N accounting report 会计报告
aVtwpkgZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4*dT|NU Accounting Society of China 中国会计学会
(8ymQ!aY accounting statement 会计报表
|n&6z accounting system 会计制度;会计系统
-0\$JAyrx accounting transaction 会计事项;帐务交易
h'jnc. accounting treatment 会计处理
yWK[@;S]% accounting year 会计年度
IaF79}^ accretion 增值;添加
oD}I{&=wa accrual 应计项目;应累算数目
L |H{;r' accrual basis 应计制;权责发生制
P2Eyqd8 accrual basis accounting 应计制会计;权责发生制会计
k<f*ns accrue 应累算;应计
i/Hi accrued benefit 应累算利益
(^Ln|3iz accrued charges 应计费用
!{3pp accrued cumulative preference share dividend 应累算的累积优先股股息
qzyQ2a_p accrued expenses 应累算费用
i gQyn|
accrued interest payable 应付利息;应计未付利息
kdo)y(fn@ accrued interest receivable 应收利息;应计未收利息
FVpe*] accrued right 累算权益
QDDSJ>l5_T accruing profit 应累算的利润
kB:R-St accumulated fiscal reserve 累积财政储备
eeX>SL5'i accumulated profit 累积利润;滚存溢利
0!zWXKX accumulated reserve 累积储备
DuFlN1Z accumulation of surplus income 累积收益盈余
JL$RBr acquired assets 既得资产
l:[=M:#p acquisition 收购;购置;取得
N!va12 acquisition cost 购置成本
j"dbl?og acquisition expenses 购置费用
<<xJ-N acquisition of 100% interest 收购全部股权
e'?(`yW> acquisition of control 取得控制权
{oZ]1Qf_ acquisition of fixed assets 购置固定资产
[zfGDMG& acquisition of shell “买壳”
KVntBe]I acquisition price 收购价
NSkI2>+P act of God 天灾
%$}iM< acting partner 执事合伙人
qy]-YJZ active market 买卖活跃的市场;交投畅旺的市场;旺市
b13>>'BMB active partner 积极参与的合伙人
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^JgdW active trading 交投活跃
lDA%M3(p actual circulation 实际流通
i}YnJ actual cost 实际成本
@GV^B'}* actual expenditure 实际开支;实际支出
1hN!
2Y: actual income 实际入息;实际收入;实际收益
_1Eyqh`oh actual market 现货市场
ls5S9R 5 actual price 现货价;实际价格
MWuVV=rd8a actual profit 实际利润
Tv KX8 m" actual quotation 实盘;实际价位;实际报价
aG ,uF actual year basis 按实际年度计算
&V;a: actuals 实货
.6hH}BM actuarial investigation 精算调查
B?4\IXek actuarial principle 精算原则
8BN'fWl&E actuarial report 精算师报告
(*1A0+S90 Actuarial Society of Hong Kong 香港精算学会
cZ(XY} actuarial valuation 精算师估值
"&ks83 actuary 精算师
g=%&p?1@E ad referendum agreement 暂定协议;有待覆核的协定
yqU++;6 ad valorem duty 从价税;按值征税
I@B7uFj ad valorem duty system 从价税制
;CrA ad valorem fee 从价费
A4^+p0@ ad valorem tariff 从价关税
68SM br additional allowance 额外免税额
`l}-S |a additional amount for unexpired risk 未过期风险的额外款额
L9.#/%I\ additional assessable profit 补加应评税利润
izxCbbg additional assessment 补加评税
I5~DC additional commitment 额外承担
o?3R HP47 additional commitment vote 额外承担拨款
cQR1v-Xt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+EB## additional dependent parent allowance 供养父母额外免税额
bODl
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uu:)jx i additional stamp duty 附加印花税
Dn[1BWM/7 additional tax 补加税罚款;补加税款
`4=b|N+b" Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
JjmL6(*ui adjudged bankrupt 被裁定破产
ymzm x$o= adjudicated bankrupt 裁定破产人
S;NXOsSu adjudication fee 裁定费;评定印花税额手续费;评估契据费
![ QQF| adjudication of bankruptcy 裁定破产;宣告破产
=bDG|:+ adjudication of insolvency 裁定无力偿还债务
"OPUGwf adjusted actual 经调整的实数;调整后的实数
=~h54/#[I adjusted current assets 经调整的流动资产;调整后的流动资产
,jn?s^X6Dj adjusted figure 经调整的数字;调整后的数额
L`#+ZLo adjusted liabilities 经调整的负债;调整后的负债
kpdFb7>| adjusted loss 经调整的亏损;调整后的亏损
^WNJQg' 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
s:ruCS adjusted profit 经调整的利润;调整后的利润
J-}NFWR;t adjusted surplus 经调整的盈余额;调整后的盈余额
=T-w.}27O adjusted value 经调整的价值;调整后的价值
JvDsr0]\# adjustment 调整;修订;理算〔保险〕
#^9;<@M adjustment centre 调剂中心
cC4T3]4l' adjustment lag 调整过程的时间差距;调整时差
Zx_m?C_2_ adjustment mechanism 调整机制
coWB KWF adjustment of loss 亏损调整
ff#-USK^R adjustment process 调整过程;调整程序
cabN<a
l adjustment range 调整幅度
^6+x0[13 administered exchange rate 受管制汇率
#jX>FXo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@I&"P:E0F; administration expenses 行政费用
=Wf@'~K0k" administration fee 手续费;行政费
`T70FsSJ administration in bankruptcy 破产管理
Q-F9oZ*0 administration order 遗产管理令
"7HB3?2>W administrator 管理人;遗产管理人
G
DV-wPX administrator of the estate 遗产管理人
L9T u>4 admission of debt 债项承认书
:m d3@r'] admission of proof 接纳债权证明
Pio^5jhB6 advance 放贷款项;垫付款项;预支款项;预付款项
z+*Z<c5d advance account 暂支帐目;预付款帐户
-?W@-*J advance compensation 预付补偿金
|6>_L6t advance from shareholder 股东垫款
aM~fRra7 advance pending reimbursement 预支以待日后付还
f2wW2]Fg advanced economy 先进经济体系
W%1S:2+Kl advancement 预付;预付财产
}>0
Kc= advances warrant 垫款令
Db=gS=Qm advancing 贷出
gnXjd} adverse balance 逆差
V5B-S.i@ adverse exchange 逆汇
{Fi@|' advertisement addressed to shareholders 在报章刊登的致股东通告
:j~5(K" advice for collection 托收通知书
@m V C advice of drawing 提款通知书;汇票通知书
{rT`*P~ advice of payment 付款通知
u3vmC:bV Advisory Committee [Securities and Futures Commission]
q3F5\6aN 谘询委员会〔证券及期货事务监察委员会〕
^mi4q[PM Advisory Committee on Diversification 经济多元化谘询委员会
A-5+# affidavit 誓章;遗产申报誓章
+&OqJAu affidavit of no receipt 述明无收款的誓章
!qlGt)G3 affiliate 联号;联营公司;附属公司
mB{{o}'<u affiliated company 附属公司;联号;联营公司
??Zmj:8E' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X}(0y
affordability 负担能力
9$&e~^&B African Development Bank [AfDB] 非洲开发银行
~t={ \,X\ after-acquired property 事后取得的财产
NJ>p8P`_k after-hours dealing 市后交易
oui!fTy after-tax profit 税后盈利;税后利润;税后溢利
L2'd sOn agency agreement 代理协议
:2E1aVo4b agency expenses 代理机构的开支
k`TJ<Dv; agency fee 代理费
(GG"'bYk Agency Law 《代理法》
2~V Im#
agent 代理人;承销人
ZRB 0OH agent of company 公司代理人
Yys~p2 agent's fee 代理人费;经纪费
t\i1VXtO aggregate 总计;总数;总体数字
m]\zt aggregate amount 总款额;总额
sw|:Z(` aggregate assets and liabilities 总体资产与负债
FRFAWK< aggregate at constant price 按固定价格计算的总体数字
cO,V8#H aggregate demand 总需求
\'Ta8 aggregate gross position 总持仓量
zU~..;C aggregate limit 总限额
<im<(=m9 aggregate of salaries tax 合计薪俸税
vLuQe0l{ aggregate performance 总体表现;总体业绩
;YDF*~9u aggregate supply 总体供应
hyiMOa aggregate surplus 总盈余
v9U(sEDq aggregate total 整体总额
6;cY!
aggregate value 总值;合计价值
D a[C'm= aggregated basis 合计基准
N@6OQ:,[F aggregated net chargeable income 合计应课税入息实额
Z=@) aggregation 合并计算;合计;总和
6
]Oxx{|} aggregation of incomes of husband and wife 夫妇入息合并计算
0j(jJAE. aggregation of property 财产的总和
B#"|5 agio 差价;贴水
WuFwt\U Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
J4"swPf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hw$c@:pW; 《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》
JGcD{RU| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YM`pNtQ 《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》
p &>A5 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-fJ@R1] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V<4+g/ agreement for a settlement 授产协议
i ,pN1_- agreement for assignment 转让协议
O[)]dD&' agreement for sale 售卖协议;买卖协议
cmhN(== agreement for sale and purchase 买卖协议
eJw=" agreement for the payment of interest 支付利息协议
Eqbe$o`dd agreement for the repayment of money 还款协议
ShJK&70O agreement of reinsurance 再保险协议
cEc,eq| Agricultural Bank of China 中国农业银行
F,M"/hnPT air passenger departure tax 飞机乘客离境税
P4j 8`}&/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W[E3P,XS airport tax 机场税
xwnoZ&h alcohol duty 酒精税
#we>75l{+R alienation 让与;让渡;转让
vo
;F ; alimony 生活费;赡养费
t-i6 FS- All Ordinaries Index [AOI] 所有普通股指数
+xfW`[.{ all risks 全险;综合险
+'/}[1q1/T All Sales Record for Stock Market 《股票市场成交报告》
(\t_Hs::a Allied Capital Resources Limited 新联财务有限公司
ZuvPDW% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V.ji
_vX allocation letter 拨款信件
] 5v4^mk allocation of fund 分配款项;预留款项
qmA2bw] allocation of profit 利润分配;溢利分配
oL Vtu5 allocation warrant 拨款令
qzA]2'~Q allotment 分配;配股
0sDwTb" allotment notice 股份配售通知;配股通知
BwJ^_:(p~ allotment of shares 股份分配
7B]:3M6 d allowable 可获宽免;免税的
1N9<d, allowable business loss 可扣除的营业亏损
6WN(22Io allowable expenses 可扣税的支出
C`n9/[,# allowance 免税额;津贴;备抵;准备金
96pk[5lj{? allowance for debts 债项的免税额
]}[Yf allowance for depreciation by wear and tear 耗损折旧免税额
kAN;S<jSE allowance for funeral expenses 殡殓费的免税额
eR-=<0Iw; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
wD],{ y allowance for repairs and outgoings 修葺及支出方面的免税额
nS+FX&_ allowance to debtor 给债务人的津贴
*Z`XG_ s5 alteration of capital 资本更改
eKVALUw alternate trustee 候补受托人
w,Zx5bBg% amalgamation 合并
0<@KDlF ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dA1
C)gLi ambit of charges 征税范围;收费范围
dHG Io amended valuation 经修订的估值
8b:clvh American Commodities Exchange 美国商品交易所
&.Latx American Express Bank Limited 美国运通银行
bug Fl> American Stock Exchange 美国证券交易所
L;
q)8Pb amortization 摊销
:%#r.p"6x amount due from banks 存放银行同业的款项
:vK(LU0K amount due from banks abroad 存放海外银行同业的款项
NdsX*o@a amount due from holding companies 控股公司欠款
?orh JS amount due from local banks 存放本港银行同业的款项
vZE|Z[M+< amount due to banks 银行同业的存款
9G#8%[W amount due to banks abroad 海外银行同业的存款
b>QM~mq3^I amount due to holding companies 控股公司存款
tyuk{*Me: amount due to local banks 本港银行同业的存款
3gG+`{< amount due to outport banks 外埠银行同业的存款
"65||[=8 amount for note issue 发行纸币的款额
*:9 >W$0u amount of bond 担保契据的款额
>H}jR[H' amount of consideration 代价款额
Ty3CBR{6 amount of contribution 供款数额
SgpZ;\_ amount of indebtedness 负债款额
>AQ)x amount of principal of the loan 贷款本金额
(@ fa~?v>@ amount of rates chargeable 应征差饷数额
`M?v!]o amount of share capital 股本额
e)HhnN@ amount of sums assured 承保款额
1iJ0Hut}d amount of variation 变动幅度
o)tKH@`vE amount of vote 拨款数额
dXiE.Si amount payable 应付款额
1xO!w+J# amount receivable 应收款额
N )zPxQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K
lli$40 analysis 分析
rToaGQh ancillary risk 附属风险
"[*S?QO(L annual account 周年帐目;周年帐目报表;年度决算;年结
4YDT%_h0 annual accounting date 年结日期
jj!N39f annual allowance 每年免税额;年积金;年度津贴;年津
}UKgF. annual balance 年度余额
WVS$O99Y annual disposable income 每年可动用收入
LBmM{Gu annual estimates 周年预算
9DOkQnnc annual fee 年费
UU iNR annual general meeting 周年大会
%1\v7Xw{9 annual growth rate 年增率;每年增长率
D[89*@v annual long-term supplement 长期个案每年补助金
ZT) !8 annual pensionable emolument 可供计算退休金的年薪
Cf0|Z annual report 年报
;Y'8:ncDn Annual Report on the Consumer Price Index 《消费物价指数年报》
6|
*(dE2x( annual return 周年报表;周年申报表;每年报税表格
7q%|4Z-~ Annual Return Rules 《周年报表规则》
^^7L"je]g annual review of consumer prices 每年消费物价回顾
s~=KhP~ annual roll-forward basis 逐年延展方式
qr)v'aC3 annual salary 年薪
1l/AKI(! annual statement 年度报表;年度决算表
URYZV8=B~ 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
q.=^iz&m annuitant 年金受益人
{ExII<=6 annuity 年金
h@*lWi2K7 annuity contract 年金合约
:7p9t.R<$h annuity on human life 人寿年金
UrO=!G k antecedent debt 先前的债项
[D3+cDph ante-dated cheque 倒填日期支票
bz{^ h' anticipated expenditure 预期开支
j)jCu ;` anticipated net profit 预期纯利
<nDNiM# anticipated revenue 预期收入
+I|Rk& anti-inflation measure 反通货膨胀措施
U^%9
)4bj anti-inflationary stance 反通货膨胀立场
rO/a,vV apparent deficit 表面赤字
w4\BD&7V apparent financial solvency 表面偿债能力
P<%v+O apparent partner 表面合伙人
EXA^!/) application for personal assessment 个人入息课税申请书
Ci~f#{ application of fund 资金应用
tm(v~L%$>] application to release as liquidator and to destruct the books of accounts and documents
(VgNb&Yo9 申请免除清盘人职务及毁灭帐簿与文件
7:n?PN(p6a appointed actuary 委任精算师
(y1$MYZQ appointed auditor 委任核数师;委任审计师
SQ}S4r appointed trustee 委任的受托人
5;W\2yj appointer 委任人
7MY)\aH apportioned pro rata 按比例分摊
{7vgHutp apportionment 分配;分摊
P}HC(S1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y!SE;N& apportionment formula 分摊方程式
f:]u`ziM apportionment of estate duty 遗产税的分摊
WgE@8 9 appraisal 估价;评估
JC=dYP} appreciable growth 可观增长
di7A/B appreciable impact 显着影响
60"5?=D appreciable increase 可观增长
jm+ V$YBP appreciation 增值;升值
A9
U5,mOz appreciation against other currencies 相对其他货币升值
\B_i$<Sz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zhNQuK,L appreciation tax 增值税
?-e7e% appropriation 拨款;拨用;拨付
WtIMvk appropriation account 拨款帐目
}N?g| Appropriation Bill 拨款法案
?TDvCL appropriation-in-aid system 补助拨款办法
?RHn @$g8M approved assets 核准资产
n_v02vFAHT approved basket stock 认可一篮子证券
C(G(^_6 approved budget 核准预算
i8K_vo2Z) approved charitable donation 认可慈善捐款
'|Qd0,Z approved charitable institution 认可慈善机构
rfYP*QQY approved currency 核准货币;认可货币
2Kjrw; approved estimates 核准预算
hjkLVL approved estimates of expenditure 核准开支预算
;; :">@5 approved overseas insurer 核准海外保险人
|2O')3p"9 approved overseas trust company 核准海外信托公司
vX ?aB!nkw approved pooled investment fund 核准汇集投资基金
_=pWG^a approved provident fund scheme 认可公积金计划
KyT uF approved provision 核准拨款
0!pJ5q ,A approved redeemable share 核准可赎回股份
wfE^Sb3 approved regional stock 认可地区性证券
`19qq] approved retirement scheme 认可退休金计划
U_]=E<el approved subordinated loan 核准附属贷款
B`i$Wt<7 arbitrage 套戥;套汇;套利
j_p`Ng arbitrageur 套戥者;套汇者
!x>,N%~ arbitrary amount 临时款项
69>/@< arrangement 措施;安排;协定
I?B,sl_w arrears 欠款
80C(H!^ arrears of pay 欠付薪酬
ML=eL*}l arrears of revenue 逾期未收税款;逾期未收的帐项
wTxbDT@ H5 articles of association 组织章程;组织细则;组织章程细则
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fXj$ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
S_6g~PHsr ascertainment of profit 确定利润
oB
p3JX9_f "Asia Clear" “亚洲结算系统”
9TC)
w| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Lbcy:E*g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k@yh+ v5 Asian Development Fund [ADF] 亚洲发展基金
,]ga[ Asian dollar bond 亚洲美元债券
D93gH1z Asian dollar market 亚洲美元市场
@Gt`Ds9= Asian dollar rate 亚洲美元利率
w8p8 ;@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
GF*>~_Yr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@o6R[5( asked price 沽盘;喊价;索价;卖方报价
{?Od{d9 assessable income 应评税入息
9YD\~v;x assessable loss 应评税亏损
eeM?]J- assessable profit 应评税利润
8] `Ru5nd assessable value 应评税值
/ 2xSNalC assessed profit 估定利润
}9^@5!qX assessed value 经评估价值
{{\ce;hN assessment 评税;评定;估价;评税单
cMaOM}mS assessment number 评税编号;估价编号
7\Co`J>p2 assessment of additional tax 补加税评税
M*w' 1fT assessment of performance 业绩评估;实绩评价
Jd_;@(Eg= Assessor 评税主任
,!Q]q^{C:W asset price bubbles 资产价格泡沫
d`mD!)j asset-backed securities 具资产保证的证券
)hBE11,PB assets accretion 资产增值
cLG6(<L assets and liabilities 资产与负债
rh66_eV assets betterment statement 资产递增表;资产改进表
E;9>ePd@ assets lending 实物放款;有抵押贷款
&dr@6-xaq assets of the company passing on the death 死者去世时转移的公司资产
i)MEK#{ assets pledged as security for liabilities 用作负债抵押的资产
FH8k'Hxg assets portfolio 资产投资组合
2Q@Y^t
assets price 资产价格
y \D=Z
N@ assets quality 资产质素
<.bRf assets realization 资产变现
1Ipfw assets refinancing arrangement 资产再集资安排
Xh
F_] assets securitization 资产证券化
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%"% assets situated outside Hong Kong 在香港以外地方的资产
XRxj W assets stripping 削减资产;拆卖资产
`:p1&OS assets value 资产值
5wv fF.v assignee 承让人
BEUK}T K4 assignment 转让;转让书;转让契
>&Y-u%}U assignment of interest 权益转让
V%*b@zv assignment of letters patent and trade mark 专利证书及商标转让
x6W`hpL assignment of property 物业转让;物业转让书
1_hW#I\' assignment right 转让权
cG{L
jt assignor 转让人
?s2^zT associate 有联系的人;有关连人士;相联者;合伙人;联系人
Su7bm1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LHkQ'O0 associate member 附属会员
=^tA_AxVw associated body corporate 相联法人团体
+.kfU)6@ associated company 相联公司;联属公司
U>a\j2I associated corporation 相联法团
Jxa4hM0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Yf}xwpuLk 公认会计师公会〔英国〕
*z8|P#@ Association of Futures Exchange Brokers 香港期货经纪协会
pDl3!m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D=+NxR[ association of underwriters 承保人组织
_MuZ4tc assumption of control 接管
X!>eiYK) assurance 担保;保险;转易;转易书
r@kP* assurance of interest 权益的转易
|ZiC`Nt at 19XX price 按一九XX年价格计算
%S \8. at a discount 按赔价计算;按贴水价格计算;打折扣
x`%JI=q at a premium 按溢价计算;按升水价格计算
SwW['c'*]B at call 通知付款;按通知
b?T at constant market price 按固定市价计算
oyvKag at constant price 按固定价格计算
n}?wVfEy at cost 按成本计算
\)/yC74r7( at current market price 按当时市价计算;按现时市价计算
GpI!J}~m at current price 按当时价格计算;按现时价格计算
+?dl`!rE at factor cost 按要素成本计算;按生产要素成本计算
VUwC-) at money-of-the-day price 按付款当日价格计算
xfFg,9w8 at or better 按指定或较佳价位〔买卖指令〕
gE])!GMM3 at par 按面值计算;平价
M{mSd2 at sight 见票即付
{A:j[ at the close 按收市盘
:J/M,3 at the opening 按开市盘
NxA)@9Q attestation 见证;见证条款
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at-the-money option 平价期权
~ G6"3" attorney 受权人;受托代表人
.iHn5SGA attornment 新拥有人承认书
+&i +Mpb attributable profit 可归属利润
Vsnuy8~k attributable share value 可归属股份价值
<hx+wrv Auckland Stock Exchange 奥克兰证券交易所
t0)<$At6J auction 拍卖
[p;E~-S auctioneer 拍卖商
[eUftr9&0 audit 审计;核数
S DLvi!y Audit Commission 审计署
t#i,1aHA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j)C:$ 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〕
XYrJ/!*. audit review 帐目审查
)"+2Z^1- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$?P22"/p audited account 审计帐目;经审计的帐目
2RM+W2!! audited annual account 经审计的周年帐目
_iV]_\0W2 audited balance sheet 经审计的资产负债表
`bjizS'^ auditor 核数师;核数主任;审计师
0#cy=*E auditor's certificate 核数师证明书;审计师证明书
S* *oA 6 auditor's report 核数师报告;审计师报告
/JkC+7H4 Aussie bond 澳元债券
qIMA6u/ austerity budget 紧缩预算
%9oYw9H! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O1'm@
q) Australia All Ordinaries Index 澳洲所有普通股票指数
2lVHZ\G Australian Dollar [AUD] 澳元
"Wo,'8{v Australian Options Market 澳大利亚期权市场
NnT g3:. Australian Securities Commission 澳洲证券事务监察委员会
9f+>ix,ek* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
C3NdE_E Australian Stock Exchange 澳大利亚证券交易所
\ZU1Jb1c Austrian Schilling [ATS] 奥地利先令
}Gyqq6Aeb authentication 认证;鉴证
VVP:w%yW authority to purchase 委托购买证;委购书
/FP5`:PfL authorization 认可;核准;授权;授权书
Q[F}r` authorization by direction 指示授权
^vilgg~ authorization by instruction 指令授权
rl2&^N authorization by warrant 令状授权
7R!5,Js+ authorization of unit trust 单位信托的认可
??60,m:] authorized agent 指定代理人
={>Lrig:l authorized capital 法定资本
$37
g]ZD authorized clerk 出市员
B=8Iu5m authorized dealer 认可交易商
F#
T 07< authorized financial institution 认可财务机构
9d[5{"2j authorized fund 认可基金
D,qu-k[jMI authorized fund house 获授权的基金公司;认可基金公司
#n0Y6Pr authorized institution 认可机构
RPd}Wf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z[__"^} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
91>fqe authorized insurer 获授权保险人;获认可承保人
2owEw*5jl/ authorized investment 特准投资项目
o]:3H8 authorized person 获授权人
Ig]iT authorized representative 获授权代表
kVK/9dy-F authorized share capital 法定股本
lKZB?Kk^w\ automated quotation system 自动报价系统
s, k Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
LJk%#yV|_ 自动交易系统〔香港期货交易所有限公司〕
&F STpBu automatic adjustment mechanism 自动调整机制
%1}K""/ automatic adjustment system 自动调整系统
D(-yjY8aG Automatic Clearing House 自动票据交换所
4SPy28<f automatic exchange rates accumulation system 自动化汇率累集系统
h.O$]:N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=0uAE7q(9 automatic teller machine [ATM] 自动柜员机
$un?0S autopay 自动转帐
`Qr%+OD
available assets 可用资产
9$`lIy@B available fiscal reserve 现存财政储备
AL#4_]m' available profit 可用利润
_4^R9Bt Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
l2N]a9bq@ average 平均;平均数;海损
^P151*=D average basic salary 平均基本薪金
nWQ;9_qBB average consumer expenditure 平均消费开支;一般消费开支
!*6CWV0 average cost 平均成本
`W/sP\3 average cost of land production 增辟土地平均成本
#Zrlp.M4 average daily turnover 平均每日成交额
=] *.ZH#h average daily wage rate 平均每日工资率
r{l(O,|e average expenditure pattern 平均开支模式
pvmC$n^zc average growth rate 平均增长率
F1L:,.e` average net fixed assets 固定资产平均净值
a:QDBS2Llv average of relatives 相对价格平均数
Uf}\p~; average price 平均价格
M%jPH average propensity to consume 平均消费倾向;一般消费倾向
Y"A/^] average propensity to save 平均储蓄倾向;一般储蓄倾向
UfS%71l.$ average rate 平均率
p+)Y Tzzc average revenue 平均收入;平均收益
y~()|L[ average stock 平均库存;平均存货
")=X4]D average yearly rent 平均年租
P#=`2a#G avoidance of double taxation 避免双重课税
RV@*c4KvO+ avoidance of tax 避税