A:
awo'#Y2> A share A股;甲类股份
, @UOj= abatement of tax 减税;减扣免税额
BFw_T3}zn ABN AMRO Bank N.V. 荷兰银行
{e|.AD above-the-line expenditure 线上项目支出;经常预算支出
*]HnFP above-the-line receipt 线上项目收入;经常预算收入
q=->) &D% ABSA Asia Limited 南非联合亚洲有限公司
_p4]\LA absolute change 绝对数值变更
9s_^?q absolute expenditure 实际开支
tqpO3 absolute guideline figure 绝对准则数字
@Q,Q"c2 absolute interest 绝对权益
O!nS3%De absolute order of discharge 绝对破产解除令
`XH0S`B absolute profit margin 绝对利润幅度
hsrf 2Xw[ absolute value 实值;绝对值
^?H|RAp absolutely vested interest 绝对既得权益
$m#^0% absorbed cost 已吸收成本;已分摊成本
dq.U#Rhrx absorption 吸收;分摊;合并
.B<Bqr@?8 absorption rate 吸收率;摊配率;分摊率
+@^);b6 ACB Finance Limited 亚洲商业财务有限公司
l3p :}A acceptable form of reciprocity 合理的互惠条件
3s?u05_ acceptable rate 适当利率;适当汇率
tnnGM,"ol acceptance agreement 承兑协议
vTx>z\7q, acceptance for honour 参加承兑
SWx: -< acceptor 承兑人;接受人;受票人
nl
'MWP acceptor for honour 参加承兑人
v.<mrI#? accident insurance 意外保险
hT 1JEu Accident Insurance Association of Hong Kong 香港意外保险公会
'I/_vqp@ accident insurance scheme 意外保险计划
[5~mP`He accident year basis 意外年度基准
";=!PL accommodation 通融;贷款
DqQp47kp accommodation bill 通融票据;空头票据
_rB,N#{2R= accommodation party 汇票代发人
-->0e{y account balance 帐户余额;帐户结余
CnL=s6XD' account book 帐簿
H}kSXKO8!8 account collected in advance 预收款项
MuOKauYa account current book 往来帐簿
3%?tUt account of after-acquired property 事后取得的财产报告
}~+,x# account of defaulter 拖欠帐目
#at`7#K@ account payable 应付帐款
g|]HS4y account payee only [A/C payee only] 只可转帐;存入收款人帐户
YyxU/UnhG account receivable 应收帐款
K [DpH& account receivable report 应收帐款报表
t?G6|3 account statement 结单;帐单;会计财务报表
2lsUCQI; account title 帐户名称;会计科目
Sp X;nH-D accountant's report 会计师报告
aA#79LS Accountant's Report Rules 会计师报告规则
~5&4s accounting and auditing procedure 会计与审计程序;会计与核数程序
1b1Ab
zN Accounting Arrangements 《会计安排》
Q
>/,QX accounting basis 会计基础
seEo)m`d accounting by Official Receiver 破产管理署署长呈交的帐目
T%) E!:}v Accounting Circular 《会计通告》
{>1FZsR49t accounting class 会计类别
?v
M9
! accounting date 记帐日期;会计结算日期
ecs 0iW-, accounting for money 款项核算
+`GtZnt# Accounting Officer 会计主任
3:nBl?G< accounting period 会计报告期;会计期
<EUR: accounting policy 会计政策;会计方针
^C'0Y.H S accounting practice 会计惯例
:+Ukwno?/ accounting principle 会计准则
SdYf^@%}F accounting record 会计记录
=${.*,o accounting report 会计报告
Qh&Qsyo% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_|GbU1Hz Accounting Society of China 中国会计学会
[-$
Do accounting statement 会计报表
]S&ki}i& accounting system 会计制度;会计系统
Su,:f_If, accounting transaction 会计事项;帐务交易
!-7n69:G accounting treatment 会计处理
iWD|F- accounting year 会计年度
Z,#H\1v3lB accretion 增值;添加
0i_:J accrual 应计项目;应累算数目
klJ21j0Bb2 accrual basis 应计制;权责发生制
rT[qh+KWe accrual basis accounting 应计制会计;权责发生制会计
2.z-&lFBZ accrue 应累算;应计
qMJJB l accrued benefit 应累算利益
#_35bg4h{ accrued charges 应计费用
L_!ShE accrued cumulative preference share dividend 应累算的累积优先股股息
6`CRT TJ7 accrued expenses 应累算费用
EWD^=VITL accrued interest payable 应付利息;应计未付利息
'3672wF/ accrued interest receivable 应收利息;应计未收利息
Ldjz- accrued right 累算权益
S/5QK(XLC) accruing profit 应累算的利润
0h@FHw2d accumulated fiscal reserve 累积财政储备
*[]E5U accumulated profit 累积利润;滚存溢利
X-HE9PT. accumulated reserve 累积储备
k B>F(^ accumulation of surplus income 累积收益盈余
AChz}N$C acquired assets 既得资产
^MvuFA,C acquisition 收购;购置;取得
AVpg acquisition cost 购置成本
]Orx%8QS! acquisition expenses 购置费用
d>hv-nD acquisition of 100% interest 收购全部股权
(*$bTI/~ acquisition of control 取得控制权
jCJcVO>OZ acquisition of fixed assets 购置固定资产
DRQx5fgL acquisition of shell “买壳”
Gc|)4c acquisition price 收购价
mtv8Bm=< act of God 天灾
@[3c1B6K acting partner 执事合伙人
S\TXx79PhC active market 买卖活跃的市场;交投畅旺的市场;旺市
*vaYI3{qN active partner 积极参与的合伙人
Kn~Rck|
] active trading 交投活跃
Zl5'%b$& actual circulation 实际流通
@zg}x0] actual cost 实际成本
)JS6W actual expenditure 实际开支;实际支出
Tsg9,/vXM actual income 实际入息;实际收入;实际收益
)SmnLvL actual market 现货市场
^OY]Y+S`Ox actual price 现货价;实际价格
+%W8Juu
actual profit 实际利润
~(d
{j}M> actual quotation 实盘;实际价位;实际报价
1/Ts .\K3 actual year basis 按实际年度计算
rz "$zc.) actuals 实货
5YD~l(,S1] actuarial investigation 精算调查
P'Rw/co actuarial principle 精算原则
NGc~%0n actuarial report 精算师报告
Z[. M>| Actuarial Society of Hong Kong 香港精算学会
o&q>[c actuarial valuation 精算师估值
E]`7_dG+T actuary 精算师
dgw.OXa ad referendum agreement 暂定协议;有待覆核的协定
R_PF*q2 ' ad valorem duty 从价税;按值征税
X.t4; ad valorem duty system 从价税制
q?(]
Y* ad valorem fee 从价费
Y b+A{` ad valorem tariff 从价关税
OT{"C"%5t additional allowance 额外免税额
*1dDs^D#| additional amount for unexpired risk 未过期风险的额外款额
aas.-NT additional assessable profit 补加应评税利润
hN-@_XSw<I additional assessment 补加评税
Py)ZHML additional commitment 额外承担
Uq
.6h additional commitment vote 额外承担拨款
$,4h\>1WP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"313eeIt%i additional dependent parent allowance 供养父母额外免税额
GI% &.V d additional provision 额外拨款
F_
F"3'[ additional stamp duty 附加印花税
cszvt2BIg additional tax 补加税罚款;补加税款
sAkr-x?+M Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
J$3g3%t adjudged bankrupt 被裁定破产
@ma(py adjudicated bankrupt 裁定破产人
\Rny*px adjudication fee 裁定费;评定印花税额手续费;评估契据费
(&:gD4. adjudication of bankruptcy 裁定破产;宣告破产
dVQ[@u1, adjudication of insolvency 裁定无力偿还债务
X06Lr!-% adjusted actual 经调整的实数;调整后的实数
I_J&>}V' adjusted current assets 经调整的流动资产;调整后的流动资产
[*',pG adjusted figure 经调整的数字;调整后的数额
s6bsVAO> adjusted liabilities 经调整的负债;调整后的负债
bHwEd%f adjusted loss 经调整的亏损;调整后的亏损
I^?tF'E adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
kU<t~+ adjusted profit 经调整的利润;调整后的利润
l[}4
X/ adjusted surplus 经调整的盈余额;调整后的盈余额
c2npma]DZ adjusted value 经调整的价值;调整后的价值
tq3_az ~1 adjustment 调整;修订;理算〔保险〕
;m(iKwDt adjustment centre 调剂中心
C ^Y\?2h1 adjustment lag 调整过程的时间差距;调整时差
8-2`S* adjustment mechanism 调整机制
4_R|3L adjustment of loss 亏损调整
w_(3{P[Iz adjustment process 调整过程;调整程序
THYw_]K adjustment range 调整幅度
-R`{]7V administered exchange rate 受管制汇率
YFO{i-*q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YT\@fgBt administration expenses 行政费用
g$nS6w|5H administration fee 手续费;行政费
5'lPXKn+L administration in bankruptcy 破产管理
#4^d#Gj administration order 遗产管理令
B
71/nt9 administrator 管理人;遗产管理人
@]@|H?
administrator of the estate 遗产管理人
A l U^,X admission of debt 债项承认书
iod%YjZu admission of proof 接纳债权证明
||$&o!;/L advance 放贷款项;垫付款项;预支款项;预付款项
%**f`L%jN advance account 暂支帐目;预付款帐户
P-@MLIC{ advance compensation 预付补偿金
7zM:z, advance from shareholder 股东垫款
"j^i6RS advance pending reimbursement 预支以待日后付还
L|=5jn9 : advanced economy 先进经济体系
";K w? advancement 预付;预付财产
A6&*VD advances warrant 垫款令
EApKN@<" advancing 贷出
++0)KSvw adverse balance 逆差
Ed9Uw7 adverse exchange 逆汇
v,KKn\X advertisement addressed to shareholders 在报章刊登的致股东通告
AJPvwu}D advice for collection 托收通知书
;P@]7vkff advice of drawing 提款通知书;汇票通知书
b9.M'P\ advice of payment 付款通知
)kD/ 8 Advisory Committee [Securities and Futures Commission]
CKsVs.:u 谘询委员会〔证券及期货事务监察委员会〕
-pC8 L< Advisory Committee on Diversification 经济多元化谘询委员会
h@:K=ggK affidavit 誓章;遗产申报誓章
Zj`WRH4 affidavit of no receipt 述明无收款的誓章
:KLXrr affiliate 联号;联营公司;附属公司
uw)7N(os\` affiliated company 附属公司;联号;联营公司
ym%UuC3^w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ni,nQ;9 affordability 负担能力
uDF;_bli)H African Development Bank [AfDB] 非洲开发银行
'%Ng lC[J after-acquired property 事后取得的财产
AU{"G after-hours dealing 市后交易
fr@F7s5} after-tax profit 税后盈利;税后利润;税后溢利
9njwAKF? agency agreement 代理协议
!gsvF\XDM agency expenses 代理机构的开支
H];B?G';C agency fee 代理费
rd%%NnT" Agency Law 《代理法》
*IG$"nu agent 代理人;承销人
5(1:^:LGK agent of company 公司代理人
-3 I3 X agent's fee 代理人费;经纪费
$NXP)Lic) aggregate 总计;总数;总体数字
aB9!}3@ aggregate amount 总款额;总额
ud1M-lY\U aggregate assets and liabilities 总体资产与负债
.Eao|; aggregate at constant price 按固定价格计算的总体数字
\CbJU aggregate demand 总需求
UtZ,q!sg aggregate gross position 总持仓量
j)A#}4jd aggregate limit 总限额
{1W:@6tl aggregate of salaries tax 合计薪俸税
ccD+AGM.
aggregate performance 总体表现;总体业绩
g)D_!iz aggregate supply 总体供应
KpLmpK1 aggregate surplus 总盈余
U.%Kt,qB aggregate total 整体总额
{z#2gc'Q aggregate value 总值;合计价值
WjV15\, aggregated basis 合计基准
:=*deZ< aggregated net chargeable income 合计应课税入息实额
9"[;ld < aggregation 合并计算;合计;总和
uV/5f#) aggregation of incomes of husband and wife 夫妇入息合并计算
x(_[D08/TT aggregation of property 财产的总和
K=g</@L6R agio 差价;贴水
t}EMX9SQ 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》
qe~x?FO_> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wp[Ug2;G 《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》
$pGT1oF[E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f:T?oR>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》
% RSZ. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<n"BPXF~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D #ddx agreement for a settlement 授产协议
QLA.;`HIE agreement for assignment 转让协议
bz>X~
agreement for sale 售卖协议;买卖协议
{ _rfhz agreement for sale and purchase 买卖协议
$6hPTc<C agreement for the payment of interest 支付利息协议
=YO ]m< agreement for the repayment of money 还款协议
5j%G7.S\ agreement of reinsurance 再保险协议
6 SSDc/ Agricultural Bank of China 中国农业银行
\l%xuT air passenger departure tax 飞机乘客离境税
ny={OhP- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~E<2gMKjO airport tax 机场税
d:H'[l.F% alcohol duty 酒精税
,Kit@`P% alienation 让与;让渡;转让
NW3c_]`= alimony 生活费;赡养费
4zug9kFK All Ordinaries Index [AOI] 所有普通股指数
my=f}%k= all risks 全险;综合险
RaZ>.5
D All Sales Record for Stock Market 《股票市场成交报告》
92+8zX Allied Capital Resources Limited 新联财务有限公司
c\bL_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{pzj@b 1S allocation letter 拨款信件
0c_xPBbB+ allocation of fund 分配款项;预留款项
I`>U#x* allocation of profit 利润分配;溢利分配
v9$!v^U"D allocation warrant 拨款令
rr<E#w allotment 分配;配股
3r\8v`^> allotment notice 股份配售通知;配股通知
d|`Ll allotment of shares 股份分配
v*;d allowable 可获宽免;免税的
lWbu`y allowable business loss 可扣除的营业亏损
Dn- gP allowable expenses 可扣税的支出
ITu19WG allowance 免税额;津贴;备抵;准备金
YFKE>+ allowance for debts 债项的免税额
G)3I+uxn allowance for depreciation by wear and tear 耗损折旧免税额
_;<!8e$C allowance for funeral expenses 殡殓费的免税额
*Ak .KBg allowance for inflation 为通货膨胀而预留的款项;通胀准备金
6|TSH$w_ allowance for repairs and outgoings 修葺及支出方面的免税额
E+td~&x allowance to debtor 给债务人的津贴
IG-\& alteration of capital 资本更改
98m|&7 alternate trustee 候补受托人
Fsx?(?tCMo amalgamation 合并
4
1_gak; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*O?c~UJhhV ambit of charges 征税范围;收费范围
_n&Nw7d2
M amended valuation 经修订的估值
rS8a/d~;0 American Commodities Exchange 美国商品交易所
&)eg3P)7 American Express Bank Limited 美国运通银行
@KG0QHyiU American Stock Exchange 美国证券交易所
~%{2Z_t$ amortization 摊销
\-<BUG]= amount due from banks 存放银行同业的款项
Onmmcem amount due from banks abroad 存放海外银行同业的款项
Z$oy;j99y amount due from holding companies 控股公司欠款
Xtp8^4Va amount due from local banks 存放本港银行同业的款项
pYO =pL^Q amount due to banks 银行同业的存款
>1y6DC amount due to banks abroad 海外银行同业的存款
?ukw6T amount due to holding companies 控股公司存款
?Ua,ba* amount due to local banks 本港银行同业的存款
Tc2.ciU amount due to outport banks 外埠银行同业的存款
VYyija: amount for note issue 发行纸币的款额
W,q @ww u amount of bond 担保契据的款额
nHK(3Z4G amount of consideration 代价款额
V\~. amount of contribution 供款数额
5dBftTv? amount of indebtedness 负债款额
%36x'Dn? amount of principal of the loan 贷款本金额
yMs!6c* amount of rates chargeable 应征差饷数额
rk=D5E7 amount of share capital 股本额
^xo<$zn amount of sums assured 承保款额
.nV2n@SR amount of variation 变动幅度
Ebg8qDE
amount of vote 拨款数额
5/H,UL amount payable 应付款额
tDByOml8Ix amount receivable 应收款额
E-LkP; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^E&PZA\,; analysis 分析
8$00\><r ancillary risk 附属风险
-(VJ,)8t2 annual account 周年帐目;周年帐目报表;年度决算;年结
ul{x|R annual accounting date 年结日期
mh
}M|h5Im annual allowance 每年免税额;年积金;年度津贴;年津
Ts iJK annual balance 年度余额
|diI(2w annual disposable income 每年可动用收入
qY_qS=H^ annual estimates 周年预算
yzK; annual fee 年费
vSzpx annual general meeting 周年大会
t0)1;aBZ annual growth rate 年增率;每年增长率
8`=?_zF annual long-term supplement 长期个案每年补助金
{@Wv@H+4 annual pensionable emolument 可供计算退休金的年薪
rTD +7
)E annual report 年报
?vXgHDs^T Annual Report on the Consumer Price Index 《消费物价指数年报》
gLiJ&H annual return 周年报表;周年申报表;每年报税表格
6W1GvM\e Annual Return Rules 《周年报表规则》
\0$+*ejz annual review of consumer prices 每年消费物价回顾
s.3"2waZ=T annual roll-forward basis 逐年延展方式
"CJVtO annual salary 年薪
j50vPV8m annual statement 年度报表;年度决算表
MJn-] E 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
_k84#E0 annuitant 年金受益人
K`*GZ+b|` annuity 年金
r924!zdbR annuity contract 年金合约
%L|fTndKH annuity on human life 人寿年金
HR>Y?B{ antecedent debt 先前的债项
p8Vqy-: ante-dated cheque 倒填日期支票
OvfluFu7 anticipated expenditure 预期开支
F!z0N anticipated net profit 预期纯利
.ZXoRT anticipated revenue 预期收入
>KKWhJ anti-inflation measure 反通货膨胀措施
q?,PFvs" anti-inflationary stance 反通货膨胀立场
mvn- QP~" apparent deficit 表面赤字
(f/(q-7VWt apparent financial solvency 表面偿债能力
-YoL.`s1 apparent partner 表面合伙人
1ni+)p>] application for personal assessment 个人入息课税申请书
6jE.X application of fund 资金应用
^'UM@dd?! application to release as liquidator and to destruct the books of accounts and documents
N['DqS = 申请免除清盘人职务及毁灭帐簿与文件
43=v2P0=Tj appointed actuary 委任精算师
xJq|,":gj appointed auditor 委任核数师;委任审计师
*_V+K appointed trustee 委任的受托人
hCxg6e<[ appointer 委任人
TykT(= apportioned pro rata 按比例分摊
&AiAd6 apportionment 分配;分摊
]uXJjS f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0B6!$) *-i apportionment formula 分摊方程式
~(kEGEF apportionment of estate duty 遗产税的分摊
osV6= appraisal 估价;评估
GT{4L]C appreciable growth 可观增长
72HA.!ry appreciable impact 显着影响
D%SOX N appreciable increase 可观增长
XM'tIE+| appreciation 增值;升值
w[~G^x& appreciation against other currencies 相对其他货币升值
m^X51,+< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)g5?5f; appreciation tax 增值税
;0DoZ appropriation 拨款;拨用;拨付
9>RkFV appropriation account 拨款帐目
tBo\R?YRs Appropriation Bill 拨款法案
An2>]\L appropriation-in-aid system 补助拨款办法
Kda'N$|` approved assets 核准资产
mc{z approved basket stock 认可一篮子证券
!Ko2yn}6l approved budget 核准预算
l4C{LZ approved charitable donation 认可慈善捐款
hBgE%#`s approved charitable institution 认可慈善机构
g 9,"u_ approved currency 核准货币;认可货币
+p u[JHF approved estimates 核准预算
{3Inj8a=?A approved estimates of expenditure 核准开支预算
1U\ap{z@ approved overseas insurer 核准海外保险人
=m.Nm -g approved overseas trust company 核准海外信托公司
|Xt G9A> approved pooled investment fund 核准汇集投资基金
xAmtm" approved provident fund scheme 认可公积金计划
X [Y0r approved provision 核准拨款
|}zWH=6 approved redeemable share 核准可赎回股份
%m&6'Rpfk approved regional stock 认可地区性证券
f*k7 @[rSv approved retirement scheme 认可退休金计划
qxZIH approved subordinated loan 核准附属贷款
y)kxR arbitrage 套戥;套汇;套利
y-<.l=6A arbitrageur 套戥者;套汇者
q,v<:sS9T arbitrary amount 临时款项
QM,#:m1o arrangement 措施;安排;协定
{}$9
70y arrears 欠款
-CPtYG[s arrears of pay 欠付薪酬
7x)Pt@c arrears of revenue 逾期未收税款;逾期未收的帐项
wAh]C;+{ articles of association 组织章程;组织细则;组织章程细则
}[+uHR6L Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
-()WTdIy ascertainment of profit 确定利润
VL%. maj "Asia Clear" “亚洲结算系统”
:a wt7lqv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J4bP(=w! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vh,(]t Asian Development Fund [ADF] 亚洲发展基金
@SX%q&- Asian dollar bond 亚洲美元债券
ki1(b]rf Asian dollar market 亚洲美元市场
x0 j5D Asian dollar rate 亚洲美元利率
P&`%VW3E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^'3c%&Zf3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xHgC':l(0 asked price 沽盘;喊价;索价;卖方报价
(p]FI# y assessable income 应评税入息
?Y"%BS+pt assessable loss 应评税亏损
pBtO1x6x/ assessable profit 应评税利润
`[H^` assessable value 应评税值
:7e*- ' assessed profit 估定利润
gt{kjrTv& assessed value 经评估价值
_CD~5EA: assessment 评税;评定;估价;评税单
WD5J2EePT assessment number 评税编号;估价编号
2A_1 E\ assessment of additional tax 补加税评税
MQ,K%_m8 assessment of performance 业绩评估;实绩评价
~ l}f@@u Assessor 评税主任
!y_FbJ8KC asset price bubbles 资产价格泡沫
9xA4;)36 asset-backed securities 具资产保证的证券
Hf4_zd assets accretion 资产增值
^\}MG!l assets and liabilities 资产与负债
|E+.y&0; assets betterment statement 资产递增表;资产改进表
ZRMim6a4X assets lending 实物放款;有抵押贷款
vQ rxx assets of the company passing on the death 死者去世时转移的公司资产
FJ_JaIby assets pledged as security for liabilities 用作负债抵押的资产
B=A!hXNa assets portfolio 资产投资组合
7FH(C`uKi assets price 资产价格
_k:8ib2TQ assets quality 资产质素
!}Xoqamm assets realization 资产变现
Snr(<u assets refinancing arrangement 资产再集资安排
l";Yw]:^ assets securitization 资产证券化
f' A$':Y assets situated outside Hong Kong 在香港以外地方的资产
T Q41i/{ assets stripping 削减资产;拆卖资产
.7Mf(1: assets value 资产值
~ QRjl assignee 承让人
9'MGv*Ho assignment 转让;转让书;转让契
z;JV3)E assignment of interest 权益转让
Sk{skvd; assignment of letters patent and trade mark 专利证书及商标转让
HK)m^!= assignment of property 物业转让;物业转让书
I\*6
> assignment right 转让权
%ap(=^|5 assignor 转让人
Y0(4]X \ey associate 有联系的人;有关连人士;相联者;合伙人;联系人
_[rFnyC+0V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
jNj;#C) associate member 附属会员
IuY9Q8 associated body corporate 相联法人团体
|WB-N g associated company 相联公司;联属公司
)N 3^r>(e< associated corporation 相联法团
'TeH(?3G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XG|N$~N+ 2 公认会计师公会〔英国〕
}
=OE.cf@ Association of Futures Exchange Brokers 香港期货经纪协会
Kx9u|fp5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
c64^u9 association of underwriters 承保人组织
@)>Z+g assumption of control 接管
h,c*: assurance 担保;保险;转易;转易书
@c^ Dl assurance of interest 权益的转易
(dlp5:lQz
at 19XX price 按一九XX年价格计算
C1^%!) at a discount 按赔价计算;按贴水价格计算;打折扣
a0NiVF-m% at a premium 按溢价计算;按升水价格计算
jG>W+lq at call 通知付款;按通知
9#9 UzKX# at constant market price 按固定市价计算
@gN"Q\;F at constant price 按固定价格计算
O2fq9%lk at cost 按成本计算
Avw=*ZW at current market price 按当时市价计算;按现时市价计算
///Lg{ie at current price 按当时价格计算;按现时价格计算
96w2qgc2 at factor cost 按要素成本计算;按生产要素成本计算
bK:U:vpYm at money-of-the-day price 按付款当日价格计算
((ebSu2-?$ at or better 按指定或较佳价位〔买卖指令〕
A}ZZQ at par 按面值计算;平价
:k\#=u( at sight 见票即付
ULiRuN0 6 at the close 按收市盘
v,i|:;G at the opening 按开市盘
N3"Jo uP attestation 见证;见证条款
1$b@C-B@g at-the-money option 平价期权
+2`BZ}5y attorney 受权人;受托代表人
TuQGF$n@ attornment 新拥有人承认书
xM%4/QE+ attributable profit 可归属利润
tp`1S+'~j attributable share value 可归属股份价值
SIp)& Auckland Stock Exchange 奥克兰证券交易所
#*bmwb*i auction 拍卖
y#'hOSR2 auctioneer 拍卖商
)$] lf } audit 审计;核数
#gbB// < Audit Commission 审计署
[6a-d>e{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=TD`P et 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〕
6+$2rS$1V audit review 帐目审查
g-qXS]y7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7}&:07U audited account 审计帐目;经审计的帐目
_:Qh1 &h audited annual account 经审计的周年帐目
krfXvQJwJ audited balance sheet 经审计的资产负债表
<UGaIb
auditor 核数师;核数主任;审计师
v@zi?D K auditor's certificate 核数师证明书;审计师证明书
BpIyw
auditor's report 核数师报告;审计师报告
c`<2&ke Aussie bond 澳元债券
3y)\dln austerity budget 紧缩预算
\:;MFG' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
z>N[veX% Australia All Ordinaries Index 澳洲所有普通股票指数
2|;|C8C Australian Dollar [AUD] 澳元
/x49!8 Australian Options Market 澳大利亚期权市场
_V$'nz#>e Australian Securities Commission 澳洲证券事务监察委员会
6nTM~]5. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(~DW_+?]' Australian Stock Exchange 澳大利亚证券交易所
E !!,JnU Austrian Schilling [ATS] 奥地利先令
x^K4&'</ authentication 认证;鉴证
j !*,( authority to purchase 委托购买证;委购书
[oh06_rB authorization 认可;核准;授权;授权书
1gHe$dzXk authorization by direction 指示授权
k o@ej^ authorization by instruction 指令授权
LSta]81B4L authorization by warrant 令状授权
$!O@Z8B authorization of unit trust 单位信托的认可
P}4&J ^ authorized agent 指定代理人
.HZ d.* authorized capital 法定资本
Xc-["y64 authorized clerk 出市员
LhO\a authorized dealer 认可交易商
W'4/cO authorized financial institution 认可财务机构
5Od%Jhtt authorized fund 认可基金
PIH\*2\/ authorized fund house 获授权的基金公司;认可基金公司
]r;rAOWVV authorized institution 认可机构
u[)X="-e# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:$D*ab^^P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SrKitSG authorized insurer 获授权保险人;获认可承保人
v*.R<-X: authorized investment 特准投资项目
O&?i#@5# authorized person 获授权人
kx&JY9( authorized representative 获授权代表
}<WJR Y6j authorized share capital 法定股本
[~N;d9H+*1 automated quotation system 自动报价系统
=RWTjTZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
btg= # u 自动交易系统〔香港期货交易所有限公司〕
O=A R`r# u automatic adjustment mechanism 自动调整机制
^t'mW;C$4 automatic adjustment system 自动调整系统
eC5*Q=ai, Automatic Clearing House 自动票据交换所
ZSu.0|0# automatic exchange rates accumulation system 自动化汇率累集系统
vYRY?~8 C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CmB_g?K automatic teller machine [ATM] 自动柜员机
"=a3"/u autopay 自动转帐
P8m0]T.&x available assets 可用资产
i\CA6I available fiscal reserve 现存财政储备
!*v%
s available profit 可用利润
B?%u<F Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
lfAy$qP"} average 平均;平均数;海损
$$ND]qM$M average basic salary 平均基本薪金
#ksDU average consumer expenditure 平均消费开支;一般消费开支
$^Xxn.B9 average cost 平均成本
qlcd[Y*B average cost of land production 增辟土地平均成本
~DD
_n average daily turnover 平均每日成交额
"]"0d[d average daily wage rate 平均每日工资率
kZF]BPh. average expenditure pattern 平均开支模式
\oPe"k= average growth rate 平均增长率
_4>DuklH, average net fixed assets 固定资产平均净值
;"&?Okz average of relatives 相对价格平均数
%<kfW&_>w average price 平均价格
{jD?obs average propensity to consume 平均消费倾向;一般消费倾向
jnqp"
Ult> average propensity to save 平均储蓄倾向;一般储蓄倾向
LGL;3EI average rate 平均率
+c_AAMe average revenue 平均收入;平均收益
s{dm,|?Jl, average stock 平均库存;平均存货
<pk*z9 average yearly rent 平均年租
[j@ek avoidance of double taxation 避免双重课税
A}Iyl avoidance of tax 避税