A:
o>7ts&rk A share A股;甲类股份
iVG-_RsKK abatement of tax 减税;减扣免税额
#m[|2R ABN AMRO Bank N.V. 荷兰银行
gFHTG above-the-line expenditure 线上项目支出;经常预算支出
,4ei2`wV above-the-line receipt 线上项目收入;经常预算收入
sO.`x* ABSA Asia Limited 南非联合亚洲有限公司
L2, 1Kt7 absolute change 绝对数值变更
z.Y$7bf) absolute expenditure 实际开支
d)pV;6%[$q absolute guideline figure 绝对准则数字
QF&W`c absolute interest 绝对权益
r=6v`)Qr absolute order of discharge 绝对破产解除令
/)dFK~ absolute profit margin 绝对利润幅度
|\U5),m absolute value 实值;绝对值
)l!3( absolutely vested interest 绝对既得权益
DqX{'jj absorbed cost 已吸收成本;已分摊成本
h=(DX5:A absorption 吸收;分摊;合并
zOGU8Wg absorption rate 吸收率;摊配率;分摊率
^_ kJKM, ACB Finance Limited 亚洲商业财务有限公司
4H|(c[K; acceptable form of reciprocity 合理的互惠条件
xj[(P$,P acceptable rate 适当利率;适当汇率
R1& [S/ acceptance agreement 承兑协议
55;g1o}}f acceptance for honour 参加承兑
aBNZdX]vzO acceptor 承兑人;接受人;受票人
sgO'wXcoP acceptor for honour 参加承兑人
D5:{fWVsV/ accident insurance 意外保险
7}vg.hmZ Accident Insurance Association of Hong Kong 香港意外保险公会
@DZB9DDR accident insurance scheme 意外保险计划
CT1ja.\; accident year basis 意外年度基准
2AtLyN'. accommodation 通融;贷款
6%fKuMpK( accommodation bill 通融票据;空头票据
V^\8BVw accommodation party 汇票代发人
[-)r5Dsdq account balance 帐户余额;帐户结余
i} N8(B( account book 帐簿
HO[wTB|D] account collected in advance 预收款项
'
4ER00 account current book 往来帐簿
ET[kpL account of after-acquired property 事后取得的财产报告
TOoQZTI account of defaulter 拖欠帐目
r\blyWi account payable 应付帐款
i:Zm*+Gi account payee only [A/C payee only] 只可转帐;存入收款人帐户
04*6(L)h* account receivable 应收帐款
WdnIp! account receivable report 应收帐款报表
:"l-KQ0 account statement 结单;帐单;会计财务报表
\#rIQOPl? account title 帐户名称;会计科目
Vo7dAHHL accountant's report 会计师报告
%s&ChM?8F Accountant's Report Rules 会计师报告规则
>-O/U5<! accounting and auditing procedure 会计与审计程序;会计与核数程序
]ix!tb.Q Accounting Arrangements 《会计安排》
@"o@}9=d accounting basis 会计基础
kWNV%RlSx accounting by Official Receiver 破产管理署署长呈交的帐目
&[At`Nw71 Accounting Circular 《会计通告》
1?| flK accounting class 会计类别
0
s70r accounting date 记帐日期;会计结算日期
2e|N@j
& accounting for money 款项核算
wN2QK6Oc Accounting Officer 会计主任
QjC22lW- accounting period 会计报告期;会计期
iC*F accounting policy 会计政策;会计方针
zLF?P3^ accounting practice 会计惯例
Q6XRsFc accounting principle 会计准则
o}<4*qlI accounting record 会计记录
~u.T- 0F accounting report 会计报告
ki{3IEOr} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P<Zh XN' Accounting Society of China 中国会计学会
tw(JZDc accounting statement 会计报表
_ z;q9&J) accounting system 会计制度;会计系统
Gdg)9 accounting transaction 会计事项;帐务交易
3
E3qd' accounting treatment 会计处理
PC qZNBN accounting year 会计年度
7c;9$j accretion 增值;添加
*A~
G_0B accrual 应计项目;应累算数目
Vf`7V$sr accrual basis 应计制;权责发生制
4pln5v= accrual basis accounting 应计制会计;权责发生制会计
Qjnd6uv{I accrue 应累算;应计
;P;((2_X9 accrued benefit 应累算利益
Hk7q{`:N accrued charges 应计费用
{VP$J"\e accrued cumulative preference share dividend 应累算的累积优先股股息
k64."*X accrued expenses 应累算费用
DaH?@Q accrued interest payable 应付利息;应计未付利息
fl;s9:< accrued interest receivable 应收利息;应计未收利息
[lk'xzE accrued right 累算权益
@A+RVg*= accruing profit 应累算的利润
fRfn2jA)d accumulated fiscal reserve 累积财政储备
l?iSxqdT accumulated profit 累积利润;滚存溢利
a,o_`s< accumulated reserve 累积储备
m{7^EF accumulation of surplus income 累积收益盈余
up2+s# acquired assets 既得资产
vfNAs>X g" acquisition 收购;购置;取得
s!9dQ. acquisition cost 购置成本
#XnPsU<J acquisition expenses 购置费用
bT6sb#"W acquisition of 100% interest 收购全部股权
'&99?s`u acquisition of control 取得控制权
| ea~'N1 acquisition of fixed assets 购置固定资产
~w</!s acquisition of shell “买壳”
2S8P}$mM acquisition price 收购价
>3gi yeJ act of God 天灾
UA~RK2k? acting partner 执事合伙人
%Rh;=p` active market 买卖活跃的市场;交投畅旺的市场;旺市
Jd,)a#<j active partner 积极参与的合伙人
?k[p<Uo active trading 交投活跃
\7z^!m actual circulation 实际流通
3jogD actual cost 实际成本
=&dW(uyzY actual expenditure 实际开支;实际支出
7B3w\ actual income 实际入息;实际收入;实际收益
>O/D!j| actual market 现货市场
ki;UY~ actual price 现货价;实际价格
,&HR(jTo actual profit 实际利润
-xg2q
V\c actual quotation 实盘;实际价位;实际报价
qEUT90 actual year basis 按实际年度计算
O;HY% actuals 实货
U"f??y%) actuarial investigation 精算调查
`N/RHb% actuarial principle 精算原则
sP'0Sl~NU actuarial report 精算师报告
1\L[i];L8 Actuarial Society of Hong Kong 香港精算学会
(x;g/!: actuarial valuation 精算师估值
mgZf3?,) actuary 精算师
1x~U*vbhQ ad referendum agreement 暂定协议;有待覆核的协定
zVv04_: ad valorem duty 从价税;按值征税
jy2IZ o ad valorem duty system 从价税制
.7ayQp ad valorem fee 从价费
Fk=}iB#( ad valorem tariff 从价关税
Hqz?E@bc@ additional allowance 额外免税额
Wk4.%tpeO7 additional amount for unexpired risk 未过期风险的额外款额
G+*cpn additional assessable profit 补加应评税利润
f DgD@YC D additional assessment 补加评税
%m{U&
-(l@ additional commitment 额外承担
kJs^ z additional commitment vote 额外承担拨款
5wC* ?>/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]>i~6!@ additional dependent parent allowance 供养父母额外免税额
jx_4B%kzq additional provision 额外拨款
jY!ZkQsVe additional stamp duty 附加印花税
"()sb? & additional tax 补加税罚款;补加税款
}i!pL(8; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
S06Hs~>Y adjudged bankrupt 被裁定破产
P5QQpY{<I adjudicated bankrupt 裁定破产人
\
u+xa{b| adjudication fee 裁定费;评定印花税额手续费;评估契据费
^]p adjudication of bankruptcy 裁定破产;宣告破产
-m 5}#P89 adjudication of insolvency 裁定无力偿还债务
!wLg67X$
- adjusted actual 经调整的实数;调整后的实数
tZWrz
e^ adjusted current assets 经调整的流动资产;调整后的流动资产
VY 1vXM3y adjusted figure 经调整的数字;调整后的数额
zGcqzYbuA adjusted liabilities 经调整的负债;调整后的负债
fn{S
"33" adjusted loss 经调整的亏损;调整后的亏损
|-2}j2' 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
IF
k adjusted profit 经调整的利润;调整后的利润
&217l2X
/ adjusted surplus 经调整的盈余额;调整后的盈余额
u3tZ[Y2 c adjusted value 经调整的价值;调整后的价值
|I[7,`C~ adjustment 调整;修订;理算〔保险〕
\[wCp*;1} adjustment centre 调剂中心
?Ce#BwQ> adjustment lag 调整过程的时间差距;调整时差
KT*:F(4` adjustment mechanism 调整机制
}ZZ5].-a<D adjustment of loss 亏损调整
%NHYW\sKX adjustment process 调整过程;调整程序
~KIDv;HSb[ adjustment range 调整幅度
r@)A
k administered exchange rate 受管制汇率
&$fbP5uAZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j,%EW+j$ administration expenses 行政费用
eQX`,9:5 administration fee 手续费;行政费
,35&G"JK5 administration in bankruptcy 破产管理
=)<3pG O administration order 遗产管理令
IvBGpT"(I administrator 管理人;遗产管理人
,WTTJN administrator of the estate 遗产管理人
0??Yr admission of debt 债项承认书
17UK1Jx, admission of proof 接纳债权证明
$. e) advance 放贷款项;垫付款项;预支款项;预付款项
%I4zQiJ% advance account 暂支帐目;预付款帐户
q@#BPu"\l advance compensation 预付补偿金
L0h
G advance from shareholder 股东垫款
1-;?0en&0 advance pending reimbursement 预支以待日后付还
jPu5nwvUV> advanced economy 先进经济体系
=LH}YUmd advancement 预付;预付财产
h#f&|*Q5m advances warrant 垫款令
4B O %{ advancing 贷出
@6xGJ,s adverse balance 逆差
+/'<z adverse exchange 逆汇
^3I'y
UsY advertisement addressed to shareholders 在报章刊登的致股东通告
/r$&]C:Fi advice for collection 托收通知书
~Nh&.a advice of drawing 提款通知书;汇票通知书
2g`[u| advice of payment 付款通知
~5#)N{GbY Advisory Committee [Securities and Futures Commission]
?s{C// 谘询委员会〔证券及期货事务监察委员会〕
X}JWf<=q Advisory Committee on Diversification 经济多元化谘询委员会
9k2,3It affidavit 誓章;遗产申报誓章
KXBL
eR&^ affidavit of no receipt 述明无收款的誓章
R ZcH+?7 affiliate 联号;联营公司;附属公司
8cr NOZS6 affiliated company 附属公司;联号;联营公司
xl!K;Y2< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A]y*so!)> affordability 负担能力
.;Y
x*] African Development Bank [AfDB] 非洲开发银行
]O{_O&w after-acquired property 事后取得的财产
NtZ6$o<Y after-hours dealing 市后交易
,Q2N[Jwd$ after-tax profit 税后盈利;税后利润;税后溢利
w6,*9(;$Pk agency agreement 代理协议
6&!l'[hU agency expenses 代理机构的开支
(.^8^uc7X agency fee 代理费
[ #]jC[ Agency Law 《代理法》
z%2w(&1 agent 代理人;承销人
Kmry=`=A agent of company 公司代理人
!]DuZ= agent's fee 代理人费;经纪费
)bW<8f2 aggregate 总计;总数;总体数字
X=_Z(;<& aggregate amount 总款额;总额
(wL3 + aggregate assets and liabilities 总体资产与负债
U )Zt-og aggregate at constant price 按固定价格计算的总体数字
]tVl{" .{ aggregate demand 总需求
5Hle-FDn9 aggregate gross position 总持仓量
KRk~w] aggregate limit 总限额
X ]s"5ju|t aggregate of salaries tax 合计薪俸税
,t~sV@ap aggregate performance 总体表现;总体业绩
F3 f@9@b aggregate supply 总体供应
p?Sl}A@` aggregate surplus 总盈余
Zc\S$+PM aggregate total 整体总额
,olwwv_8G aggregate value 总值;合计价值
@\!!t{y aggregated basis 合计基准
u6_jnZGB aggregated net chargeable income 合计应课税入息实额
fPE ?hG<x aggregation 合并计算;合计;总和
^CQ1I0 aggregation of incomes of husband and wife 夫妇入息合并计算
O)5#Fcp( aggregation of property 财产的总和
]gP8?s| agio 差价;贴水
UH40~LxIma 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^-YcGwa Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xyV]?~7 《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》
9.8,q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DT? m/* 《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》
hDtKnF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\!PV*%P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Jr?!Mh- agreement for a settlement 授产协议
t,Q'S`eTU agreement for assignment 转让协议
A+2oh3 agreement for sale 售卖协议;买卖协议
TzY!D*%z agreement for sale and purchase 买卖协议
6UB6;- agreement for the payment of interest 支付利息协议
Tf l;7w.(A agreement for the repayment of money 还款协议
h6FgS9H agreement of reinsurance 再保险协议
%c0z)R~ Agricultural Bank of China 中国农业银行
AQn[* air passenger departure tax 飞机乘客离境税
E4m:1=Nd~] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.;Z.F7{q airport tax 机场税
5&%fkZ0 alcohol duty 酒精税
j];G*-iv{ alienation 让与;让渡;转让
Kw*~W
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W"O-L All Ordinaries Index [AOI] 所有普通股指数
}bgo )<i all risks 全险;综合险
*. dKR All Sales Record for Stock Market 《股票市场成交报告》
(,TH~("{ Allied Capital Resources Limited 新联财务有限公司
| XLFV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&<{}8/x8( allocation letter 拨款信件
YAMfP8S allocation of fund 分配款项;预留款项
u9@b< allocation of profit 利润分配;溢利分配
P' FKk< allocation warrant 拨款令
Qg{WMlyOP allotment 分配;配股
FG _, allotment notice 股份配售通知;配股通知
)8]3kQffJ= allotment of shares 股份分配
kpT>G$s~gy allowable 可获宽免;免税的
&:#A+4& allowable business loss 可扣除的营业亏损
$[w|oAwi allowable expenses 可扣税的支出
3se$,QmN allowance 免税额;津贴;备抵;准备金
]j1
vbk allowance for debts 债项的免税额
mrReast allowance for depreciation by wear and tear 耗损折旧免税额
1w) fu allowance for funeral expenses 殡殓费的免税额
C$ hQN allowance for inflation 为通货膨胀而预留的款项;通胀准备金
!3?~#e{_ allowance for repairs and outgoings 修葺及支出方面的免税额
6'vi68 allowance to debtor 给债务人的津贴
R}.3|0 alteration of capital 资本更改
1O9$W?)Q alternate trustee 候补受托人
>gGil|I amalgamation 合并
j #es2; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#rq?f ambit of charges 征税范围;收费范围
Bpas[2gYC amended valuation 经修订的估值
+yIL[D American Commodities Exchange 美国商品交易所
P09,P American Express Bank Limited 美国运通银行
+<B|qcT! American Stock Exchange 美国证券交易所
/[L)tj7B amortization 摊销
lG
<yJ~{ amount due from banks 存放银行同业的款项
`
Rsl]
GB amount due from banks abroad 存放海外银行同业的款项
'M
lXnHxt amount due from holding companies 控股公司欠款
1::LN(`< amount due from local banks 存放本港银行同业的款项
s%bUgO%& amount due to banks 银行同业的存款
i)8g CDc amount due to banks abroad 海外银行同业的存款
L3g9b53\ amount due to holding companies 控股公司存款
-UTV:^ amount due to local banks 本港银行同业的存款
"YD.=s amount due to outport banks 外埠银行同业的存款
6,3}/hgWJ$ amount for note issue 发行纸币的款额
x36NL^ amount of bond 担保契据的款额
fYs?D+U;PF amount of consideration 代价款额
p&m
^IWD amount of contribution 供款数额
"p`o]$Wv amount of indebtedness 负债款额
`+Xe'ey amount of principal of the loan 贷款本金额
c-|kv[\a amount of rates chargeable 应征差饷数额
DUQ9AT#3 amount of share capital 股本额
*H?t;,\ amount of sums assured 承保款额
`TkbF9N+ amount of variation 变动幅度
67fIIXk& amount of vote 拨款数额
2$ amount payable 应付款额
-2z,cj&E{ amount receivable 应收款额
"C& J wm? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9G+y.^/6 analysis 分析
!&\meS{ ancillary risk 附属风险
a.1`\$]d annual account 周年帐目;周年帐目报表;年度决算;年结
<(Tiazg annual accounting date 年结日期
+!G4tA$g annual allowance 每年免税额;年积金;年度津贴;年津
p ^](3Vi( annual balance 年度余额
R^|!^[WE annual disposable income 每年可动用收入
9Dy)nm^ annual estimates 周年预算
{DSyV: annual fee 年费
6G$/NW=L annual general meeting 周年大会
;i/"$K annual growth rate 年增率;每年增长率
/jvOXS\M annual long-term supplement 长期个案每年补助金
OoE9W annual pensionable emolument 可供计算退休金的年薪
4u0=/pfi[ annual report 年报
~J)_S'
# Annual Report on the Consumer Price Index 《消费物价指数年报》
h@&&.S`B annual return 周年报表;周年申报表;每年报税表格
j@
lHgis Annual Return Rules 《周年报表规则》
q{ i9VJ] annual review of consumer prices 每年消费物价回顾
1TJ2HO=Y annual roll-forward basis 逐年延展方式
h,"K+$ annual salary 年薪
LY(YgqL annual statement 年度报表;年度决算表
W{<_gD9 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
(
$A0b annuitant 年金受益人
Z_Qs^e$ annuity 年金
},lHa!<^ annuity contract 年金合约
UiO%y annuity on human life 人寿年金
{26/SY antecedent debt 先前的债项
n=qN@u;Fi# ante-dated cheque 倒填日期支票
BIqZg$ anticipated expenditure 预期开支
@z[,w` anticipated net profit 预期纯利
`fYICp anticipated revenue 预期收入
-{n2^vvF anti-inflation measure 反通货膨胀措施
ge
%ytrst anti-inflationary stance 反通货膨胀立场
/}t>o*
x apparent deficit 表面赤字
p~Di\AQ/ apparent financial solvency 表面偿债能力
j51Wod<[ apparent partner 表面合伙人
>+Z BQ]~ application for personal assessment 个人入息课税申请书
FxeDjAP application of fund 资金应用
e)"]H* application to release as liquidator and to destruct the books of accounts and documents
?NkweT( 申请免除清盘人职务及毁灭帐簿与文件
,T&=*q appointed actuary 委任精算师
9$U@h7|Q` appointed auditor 委任核数师;委任审计师
{xJq F4 appointed trustee 委任的受托人
Ws$<B
b appointer 委任人
2O;Lw@W apportioned pro rata 按比例分摊
uyZ apportionment 分配;分摊
dnRbt{`jP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HGM ?
?= apportionment formula 分摊方程式
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aK0 apportionment of estate duty 遗产税的分摊
;r'y/Y'? appraisal 估价;评估
E0?R,+>&4 appreciable growth 可观增长
6:_@ ;/03% appreciable impact 显着影响
`<_A#@ appreciable increase 可观增长
TkHyXOk"Ky appreciation 增值;升值
_sLSl;/t appreciation against other currencies 相对其他货币升值
JWQd/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5yBaxw` appreciation tax 增值税
qM}Uk3N0
appropriation 拨款;拨用;拨付
=)QtE|p,77 appropriation account 拨款帐目
ML eo3 Appropriation Bill 拨款法案
qTxw5.Ai! appropriation-in-aid system 补助拨款办法
TNun)0p approved assets 核准资产
V}=%/OY? approved basket stock 认可一篮子证券
I!LSDi3 approved budget 核准预算
ygI81\D approved charitable donation 认可慈善捐款
' b?' u approved charitable institution 认可慈善机构
P}kBqMM approved currency 核准货币;认可货币
$U. >]i approved estimates 核准预算
Yvmo%.oU approved estimates of expenditure 核准开支预算
{p.D E approved overseas insurer 核准海外保险人
10.u approved overseas trust company 核准海外信托公司
"^gV. approved pooled investment fund 核准汇集投资基金
/w[B,_ZKTk approved provident fund scheme 认可公积金计划
m 0jm$>:Z approved provision 核准拨款
%3SBs*? approved redeemable share 核准可赎回股份
+`jI z'+ approved regional stock 认可地区性证券
&ZyZmB approved retirement scheme 认可退休金计划
VKGH+j[ approved subordinated loan 核准附属贷款
Gz09#nFZk arbitrage 套戥;套汇;套利
nrFuhW\r arbitrageur 套戥者;套汇者
vH[G#A~4 arbitrary amount 临时款项
s}1S6*Cr arrangement 措施;安排;协定
[B0]%!hFw arrears 欠款
mE>v (JY arrears of pay 欠付薪酬
>{/As][ arrears of revenue 逾期未收税款;逾期未收的帐项
lRO7 Ae articles of association 组织章程;组织细则;组织章程细则
%KjvV<f-a Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
:6h$1
+6 ascertainment of profit 确定利润
J~jxmh "Asia Clear" “亚洲结算系统”
$~^Y4 }
m Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c>~q2_}W( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
owR`Z`^h) Asian Development Fund [ADF] 亚洲发展基金
Nd;)V Asian dollar bond 亚洲美元债券
|M;tAG$,"y Asian dollar market 亚洲美元市场
>0XB7sC Asian dollar rate 亚洲美元利率
U-]Rm}X\M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
h=a-~= 8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9>QGsf.3 asked price 沽盘;喊价;索价;卖方报价
\Ei(HmEU assessable income 应评税入息
UgqfO( assessable loss 应评税亏损
QXaE2}}P assessable profit 应评税利润
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:I31 assessable value 应评税值
n7A %y2 assessed profit 估定利润
'nx";[6( assessed value 经评估价值
a ](Jc) assessment 评税;评定;估价;评税单
2bnF#-( assessment number 评税编号;估价编号
DTx!# [ assessment of additional tax 补加税评税
o)B`K." assessment of performance 业绩评估;实绩评价
v,eTDgw Assessor 评税主任
jsp)e= asset price bubbles 资产价格泡沫
.sqX>sU/] asset-backed securities 具资产保证的证券
g %ZKn assets accretion 资产增值
2SABu796j assets and liabilities 资产与负债
eV"Za.a. assets betterment statement 资产递增表;资产改进表
03)R_A assets lending 实物放款;有抵押贷款
)NjxKSiU@ assets of the company passing on the death 死者去世时转移的公司资产
FS+v YqwK assets pledged as security for liabilities 用作负债抵押的资产
!dcGBj assets portfolio 资产投资组合
|0wHNRN_ assets price 资产价格
!kpnBgm U assets quality 资产质素
^7p>p8 assets realization 资产变现
%C1*`"Jb& assets refinancing arrangement 资产再集资安排
S.)+C2g,@ assets securitization 资产证券化
RJ63"F $ assets situated outside Hong Kong 在香港以外地方的资产
`i"7; _HoV assets stripping 削减资产;拆卖资产
mh$ Nwr/W: assets value 资产值
12olVTuw assignee 承让人
\9Yc2$dY assignment 转让;转让书;转让契
:~PzTUz assignment of interest 权益转让
|to|kU assignment of letters patent and trade mark 专利证书及商标转让
9) ~Ha iVB assignment of property 物业转让;物业转让书
aP`[O]8j assignment right 转让权
B|pdqSI assignor 转让人
#q-7#pp associate 有联系的人;有关连人士;相联者;合伙人;联系人
uG:xd0X+W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VNggDKS~K associate member 附属会员
5h!ZoB)n associated body corporate 相联法人团体
7O\sQ]i6 associated company 相联公司;联属公司
7%7 \2!0J} associated corporation 相联法团
3[ T<pAZ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Pkq?tm$# 公认会计师公会〔英国〕
bAkCk]>5 Association of Futures Exchange Brokers 香港期货经纪协会
Osj/={7g Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QKAt%"1& association of underwriters 承保人组织
Z{p)rscX assumption of control 接管
24; BY' assurance 担保;保险;转易;转易书
2sXNVo8`w" assurance of interest 权益的转易
),%(A~\ at 19XX price 按一九XX年价格计算
:,~]R,tJQ at a discount 按赔价计算;按贴水价格计算;打折扣
!J/fJW>m6 at a premium 按溢价计算;按升水价格计算
i^I
U)\ at call 通知付款;按通知
xA7Aw0 at constant market price 按固定市价计算
8~6H\.0Q at constant price 按固定价格计算
h!4jl0oX] at cost 按成本计算
2g`<*u* at current market price 按当时市价计算;按现时市价计算
WKDa]({k% at current price 按当时价格计算;按现时价格计算
,T<q"d7-# at factor cost 按要素成本计算;按生产要素成本计算
#ts;s\! at money-of-the-day price 按付款当日价格计算
)^q7s&p/ at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算;平价
Q"VS;uh.v at sight 见票即付
x./l27}6 at the close 按收市盘
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k~ at the opening 按开市盘
mR|;}u;d attestation 见证;见证条款
9cMQ51k)E at-the-money option 平价期权
hALg5.E{T attorney 受权人;受托代表人
NAnccB D!{ attornment 新拥有人承认书
%c`P`~sp attributable profit 可归属利润
3;t {V$ attributable share value 可归属股份价值
'G>gNq Auckland Stock Exchange 奥克兰证券交易所
w1 5QqhlK auction 拍卖
UifuRmn auctioneer 拍卖商
$sa5aUg } audit 审计;核数
R{R'byre Audit Commission 审计署
U1,f$McZs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KbicP< 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〕
MjrI0@R audit review 帐目审查
K>_~zW nc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Dmq_jt audited account 审计帐目;经审计的帐目
WNo",Vc audited annual account 经审计的周年帐目
)u67=0s2i+ audited balance sheet 经审计的资产负债表
<GRplkf` auditor 核数师;核数主任;审计师
8+=-!":] auditor's certificate 核数师证明书;审计师证明书
QH]G>+LI5 auditor's report 核数师报告;审计师报告
vXUq[,8yf Aussie bond 澳元债券
zc4l{+3 austerity budget 紧缩预算
6%Ws>H4@| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"%[a Wb Australia All Ordinaries Index 澳洲所有普通股票指数
N{<9Njmm Australian Dollar [AUD] 澳元
I4RUXi 5 Australian Options Market 澳大利亚期权市场
|vVcO Australian Securities Commission 澳洲证券事务监察委员会
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O) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'}pe$= Australian Stock Exchange 澳大利亚证券交易所
wrJ:jTh Austrian Schilling [ATS] 奥地利先令
23|R $s>}i authentication 认证;鉴证
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a(J|" authority to purchase 委托购买证;委购书
Qi?xx') authorization 认可;核准;授权;授权书
6M-Y`T`J authorization by direction 指示授权
g71|t7Q authorization by instruction 指令授权
;:l>Kac authorization by warrant 令状授权
}g]O_fN7~ authorization of unit trust 单位信托的认可
WPXLN'w+ authorized agent 指定代理人
x |0@T ? authorized capital 法定资本
?$Tp|<tx# authorized clerk 出市员
HgfeSH authorized dealer 认可交易商
#qPWJ authorized financial institution 认可财务机构
lAZn0EU authorized fund 认可基金
n+q a/< authorized fund house 获授权的基金公司;认可基金公司
_G1C5nkDl4 authorized institution 认可机构
*\4u :1Cu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2Ysl|xRo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZBcT@hxm authorized insurer 获授权保险人;获认可承保人
@b2JR^ authorized investment 特准投资项目
-ZKo/N>6} authorized person 获授权人
j$Unw authorized representative 获授权代表
9d8bh4[ authorized share capital 法定股本
8*[Q{:'. automated quotation system 自动报价系统
AC& }8w[>u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^}\!Sn 自动交易系统〔香港期货交易所有限公司〕
s?-J`k~q automatic adjustment mechanism 自动调整机制
tuWJj^ automatic adjustment system 自动调整系统
stcbM Automatic Clearing House 自动票据交换所
d|Q_Z@;JF automatic exchange rates accumulation system 自动化汇率累集系统
530Z>q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
sPoH12?AL automatic teller machine [ATM] 自动柜员机
*!p#1fE autopay 自动转帐
rJ 7yq|^Z available assets 可用资产
4y$tp18 available fiscal reserve 现存财政储备
2C@s-`b available profit 可用利润
kntM Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
8O='Q-&8 average 平均;平均数;海损
%g+*.8;"b average basic salary 平均基本薪金
jcVK4jW average consumer expenditure 平均消费开支;一般消费开支
l:?w{'i$ average cost 平均成本
z&@O\>Q average cost of land production 增辟土地平均成本
fBZAO average daily turnover 平均每日成交额
)e6)~3[^ average daily wage rate 平均每日工资率
AQR/nWwx average expenditure pattern 平均开支模式
fAHf}j average growth rate 平均增长率
p;k7\7 average net fixed assets 固定资产平均净值
<+iL@'SgF average of relatives 相对价格平均数
0'Y'K6hG` average price 平均价格
^;[|,:8f7L average propensity to consume 平均消费倾向;一般消费倾向
H1^m>4ll9 average propensity to save 平均储蓄倾向;一般储蓄倾向
cQOc^W average rate 平均率
{iRXK average revenue 平均收入;平均收益
}}4u>1,~ average stock 平均库存;平均存货
GR ^d/ average yearly rent 平均年租
\cKY{(E avoidance of double taxation 避免双重课税
R-\a3q avoidance of tax 避税