A:
}(J}f) A share A股;甲类股份
;>EM[u abatement of tax 减税;减扣免税额
X1x#6
oi ABN AMRO Bank N.V. 荷兰银行
h6D<go-b56 above-the-line expenditure 线上项目支出;经常预算支出
TCwFPlF| above-the-line receipt 线上项目收入;经常预算收入
o4F2%0gJ ABSA Asia Limited 南非联合亚洲有限公司
+s,=lL absolute change 绝对数值变更
3=P]x;[ba absolute expenditure 实际开支
6
6EV$*dRL absolute guideline figure 绝对准则数字
NqazpB* absolute interest 绝对权益
w7.V6S$Ga absolute order of discharge 绝对破产解除令
# Yj 1w absolute profit margin 绝对利润幅度
bQg:zww absolute value 实值;绝对值
Ha0M)0Anv absolutely vested interest 绝对既得权益
p J!
mw\: absorbed cost 已吸收成本;已分摊成本
JW83Tp8[8 absorption 吸收;分摊;合并
h,u,^ r absorption rate 吸收率;摊配率;分摊率
%op**@4/t\ ACB Finance Limited 亚洲商业财务有限公司
B[Ku\A6& acceptable form of reciprocity 合理的互惠条件
)1J R# acceptable rate 适当利率;适当汇率
n`B:;2X, acceptance agreement 承兑协议
Ct <udO acceptance for honour 参加承兑
_/s$ZCd acceptor 承兑人;接受人;受票人
^B.5GK)! acceptor for honour 参加承兑人
p?%y82E accident insurance 意外保险
P:K5",) Accident Insurance Association of Hong Kong 香港意外保险公会
ul6]!Iy accident insurance scheme 意外保险计划
qdJ=lhHM} accident year basis 意外年度基准
36&e.3/# accommodation 通融;贷款
F3[T.sf accommodation bill 通融票据;空头票据
L2[($l accommodation party 汇票代发人
-n~1C{< account balance 帐户余额;帐户结余
5,lEx1{_ account book 帐簿
hP%M?MKC account collected in advance 预收款项
*MFIV02[N account current book 往来帐簿
e\`&p account of after-acquired property 事后取得的财产报告
MC&` oX[ account of defaulter 拖欠帐目
Tj`,Z5vy account payable 应付帐款
w,p
PYf/t account payee only [A/C payee only] 只可转帐;存入收款人帐户
>-RQ]?^ account receivable 应收帐款
~OYiq}g account receivable report 应收帐款报表
'A=^Se`= account statement 结单;帐单;会计财务报表
t:x\kp account title 帐户名称;会计科目
b;B%q$sntC accountant's report 会计师报告
wtLO!=B Accountant's Report Rules 会计师报告规则
PFlNo` iO accounting and auditing procedure 会计与审计程序;会计与核数程序
Gi|w}j_ Accounting Arrangements 《会计安排》
$t'MSlF accounting basis 会计基础
y4
#>X accounting by Official Receiver 破产管理署署长呈交的帐目
"rALt~AX Accounting Circular 《会计通告》
})H wh). accounting class 会计类别
^qvZXb accounting date 记帐日期;会计结算日期
1APe=tJ accounting for money 款项核算
Fbr;{T
. Accounting Officer 会计主任
8+Lm's=W* accounting period 会计报告期;会计期
~f&E7su-6+ accounting policy 会计政策;会计方针
+/4A accounting practice 会计惯例
64
wv<r]5j accounting principle 会计准则
e9Wa<i8 accounting record 会计记录
hE'-is@7 accounting report 会计报告
4$HhP,gL= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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X Accounting Society of China 中国会计学会
<Uk}o8E accounting statement 会计报表
P-9)38`5 accounting system 会计制度;会计系统
kr^P6}' accounting transaction 会计事项;帐务交易
\"w"$9o6 accounting treatment 会计处理
T$)^gHS accounting year 会计年度
r..iko]T accretion 增值;添加
L:$ ,v^2 accrual 应计项目;应累算数目
jh?H.;** accrual basis 应计制;权责发生制
Y#ap* accrual basis accounting 应计制会计;权责发生制会计
_P#|IAq* accrue 应累算;应计
bI7Vwyz accrued benefit 应累算利益
P[G)sA_" accrued charges 应计费用
kf\PioD8 accrued cumulative preference share dividend 应累算的累积优先股股息
q<x/Hat) accrued expenses 应累算费用
jodIv=C accrued interest payable 应付利息;应计未付利息
'6nAF accrued interest receivable 应收利息;应计未收利息
T8?Ghbn accrued right 累算权益
0mYXv4
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^lnK$i accumulated fiscal reserve 累积财政储备
Di,^% accumulated profit 累积利润;滚存溢利
P8OaoPj accumulated reserve 累积储备
M~Tuj1? accumulation of surplus income 累积收益盈余
\S `:y?[Y acquired assets 既得资产
\}yc`7T:L0 acquisition 收购;购置;取得
"=HA Y acquisition cost 购置成本
B{n,t}z acquisition expenses 购置费用
w8")w*9Lmg acquisition of 100% interest 收购全部股权
9d0@wq. acquisition of control 取得控制权
=g7x'
kN acquisition of fixed assets 购置固定资产
zH 72'"w acquisition of shell “买壳”
CCs%%U/= acquisition price 收购价
$8)+XmsCr act of God 天灾
:I.mGH!^ acting partner 执事合伙人
(U DnsF active market 买卖活跃的市场;交投畅旺的市场;旺市
;>%r9pz ~ active partner 积极参与的合伙人
rK8lBy:< active trading 交投活跃
XW2b| %T actual circulation 实际流通
RN1y^` actual cost 实际成本
].avItg actual expenditure 实际开支;实际支出
r8t}TU>C actual income 实际入息;实际收入;实际收益
j7Yu>cr actual market 现货市场
h]5(]. actual price 现货价;实际价格
Q^P}\wb> actual profit 实际利润
9 &dtd actual quotation 实盘;实际价位;实际报价
S3C]AhW; actual year basis 按实际年度计算
)rIwqUgp6\ actuals 实货
j.[.1G*(" actuarial investigation 精算调查
zF`0J actuarial principle 精算原则
>.Pnkx* actuarial report 精算师报告
L8@f-Kk Actuarial Society of Hong Kong 香港精算学会
c`)\Pb/O actuarial valuation 精算师估值
KWbI'}_z actuary 精算师
MVpGWTH@F ad referendum agreement 暂定协议;有待覆核的协定
~p6 V,Q ad valorem duty 从价税;按值征税
u4cnE" ad valorem duty system 从价税制
&C5_g$Ma.Z ad valorem fee 从价费
IV~>I-rd ad valorem tariff 从价关税
djl*H additional allowance 额外免税额
^cC,.Fdw additional amount for unexpired risk 未过期风险的额外款额
^'MT0j additional assessable profit 补加应评税利润
93>jr<A additional assessment 补加评税
.|KyNBn additional commitment 额外承担
1/B>XkCJ additional commitment vote 额外承担拨款
U7,e/?a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G<zwv3 additional dependent parent allowance 供养父母额外免税额
EmWn%eMN additional provision 额外拨款
AG
nxYV"p additional stamp duty 附加印花税
f3l&3hC additional tax 补加税罚款;补加税款
P7bMI e Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Bpo4?nCl} adjudged bankrupt 被裁定破产
5:[0z5Hww adjudicated bankrupt 裁定破产人
[C 7^r3w adjudication fee 裁定费;评定印花税额手续费;评估契据费
88O8wJN adjudication of bankruptcy 裁定破产;宣告破产
PA{PD.4Du adjudication of insolvency 裁定无力偿还债务
dw>C@c#" adjusted actual 经调整的实数;调整后的实数
R{`(c/%8 adjusted current assets 经调整的流动资产;调整后的流动资产
KJUH(]>F adjusted figure 经调整的数字;调整后的数额
(*9$`!wS adjusted liabilities 经调整的负债;调整后的负债
C\3rJy(VJ adjusted loss 经调整的亏损;调整后的亏损
FW;?s+Uyx adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
)2KF}{ adjusted profit 经调整的利润;调整后的利润
S&5&];Ag adjusted surplus 经调整的盈余额;调整后的盈余额
H\" sgoJ adjusted value 经调整的价值;调整后的价值
[o#oak{U adjustment 调整;修订;理算〔保险〕
XAKs0*J> adjustment centre 调剂中心
h]&GLb&<? adjustment lag 调整过程的时间差距;调整时差
wD}l$& + adjustment mechanism 调整机制
.&iawz adjustment of loss 亏损调整
W&W5lArr adjustment process 调整过程;调整程序
#<"~~2? adjustment range 调整幅度
JPI3[.o administered exchange rate 受管制汇率
BQHVQs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IJp-BTO{V administration expenses 行政费用
dh\'<|\K administration fee 手续费;行政费
w$iX.2|9%u administration in bankruptcy 破产管理
,5p(T_V/ administration order 遗产管理令
mfn,Gjt3O administrator 管理人;遗产管理人
%)8}X>xq administrator of the estate 遗产管理人
?#G$=4;i admission of debt 债项承认书
uk:(pZ-uJ admission of proof 接纳债权证明
2DDtu[} advance 放贷款项;垫付款项;预支款项;预付款项
'W^YM@ advance account 暂支帐目;预付款帐户
cxC6n%!;y advance compensation 预付补偿金
,.8KN<A2]' advance from shareholder 股东垫款
vzAax k% advance pending reimbursement 预支以待日后付还
qH>d advanced economy 先进经济体系
oUlY?x1 advancement 预付;预付财产
@CL{D:d advances warrant 垫款令
Y;M|D'y+ advancing 贷出
1z4OI6$Af adverse balance 逆差
#$07:UJ adverse exchange 逆汇
B)g[3gQ advertisement addressed to shareholders 在报章刊登的致股东通告
N0Lw}@p advice for collection 托收通知书
`:KY\ advice of drawing 提款通知书;汇票通知书
Ykw*&opz advice of payment 付款通知
>Eto(
y"q Advisory Committee [Securities and Futures Commission]
K#d`Hyx 谘询委员会〔证券及期货事务监察委员会〕
;(Or`u]Dr Advisory Committee on Diversification 经济多元化谘询委员会
CNyIQ}NJ affidavit 誓章;遗产申报誓章
S!CC
}3zw affidavit of no receipt 述明无收款的誓章
CAWNDl4 affiliate 联号;联营公司;附属公司
qS$Ox?Bw#u affiliated company 附属公司;联号;联营公司
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NHxi5B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V! A~K
affordability 负担能力
`5.'_3 African Development Bank [AfDB] 非洲开发银行
prF%.(G2) after-acquired property 事后取得的财产
=z69e%. after-hours dealing 市后交易
`p-cSxR_ after-tax profit 税后盈利;税后利润;税后溢利
%p=M; agency agreement 代理协议
} 9Eg=%0v agency expenses 代理机构的开支
B%b4v agency fee 代理费
u'DRN,h+ Agency Law 《代理法》
E7UU agent 代理人;承销人
nh>vixe agent of company 公司代理人
.@U@xRu7| agent's fee 代理人费;经纪费
^"2J]&x`G aggregate 总计;总数;总体数字
\V8PhO;j aggregate amount 总款额;总额
xJ8M6O8 aggregate assets and liabilities 总体资产与负债
*vxk@`K~ aggregate at constant price 按固定价格计算的总体数字
(m/G(wg aggregate demand 总需求
osAd1<EIC aggregate gross position 总持仓量
q"J]%zO aggregate limit 总限额
sIGMA$EK aggregate of salaries tax 合计薪俸税
S`0(*A[W* aggregate performance 总体表现;总体业绩
u|TeE\0 aggregate supply 总体供应
%T%sGDCV aggregate surplus 总盈余
1};Stai'
aggregate total 整体总额
9}<ile7^ aggregate value 总值;合计价值
zP8lN(LA aggregated basis 合计基准
5x4yyb' aggregated net chargeable income 合计应课税入息实额
Id .nu/ aggregation 合并计算;合计;总和
pJ"qu,w aggregation of incomes of husband and wife 夫妇入息合并计算
M`!H"R 7 aggregation of property 财产的总和
ChPmX+.i_ agio 差价;贴水
v MH Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Ckuh:bs Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#rfiD%c 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
UECK:61Me Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f+,qNvBY/ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
[!#L6&:a8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
w-MCZwCr) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q"8ea/ agreement for a settlement 授产协议
Fj3a.' agreement for assignment 转让协议
/]Md~=yNp agreement for sale 售卖协议;买卖协议
7*A],:-q agreement for sale and purchase 买卖协议
>W+%8e agreement for the payment of interest 支付利息协议
!ons]^km agreement for the repayment of money 还款协议
MaQqs= agreement of reinsurance 再保险协议
9vc2VB$ Agricultural Bank of China 中国农业银行
9F;>W ET air passenger departure tax 飞机乘客离境税
6}Ci>_i4# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
37.S\gO] airport tax 机场税
H=vUYz
alcohol duty 酒精税
`0gyr(fES alienation 让与;让渡;转让
R"t,xM alimony 生活费;赡养费
WO>nIo5Y All Ordinaries Index [AOI] 所有普通股指数
xr Jg\to{i all risks 全险;综合险
@,my7?::oM All Sales Record for Stock Market 《股票市场成交报告》
CxW>~O: Allied Capital Resources Limited 新联财务有限公司
^%{7}g&$u all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8^1 Te m allocation letter 拨款信件
D.u{~ allocation of fund 分配款项;预留款项
mL{6L? allocation of profit 利润分配;溢利分配
"&?kC2Y| allocation warrant 拨款令
^A&1^B allotment 分配;配股
`e&Suyf4B allotment notice 股份配售通知;配股通知
G}raA% allotment of shares 股份分配
<=/hil allowable 可获宽免;免税的
L^?qOylu allowable business loss 可扣除的营业亏损
+lcbi allowable expenses 可扣税的支出
4p;`C allowance 免税额;津贴;备抵;准备金
-- 95Jz allowance for debts 债项的免税额
#r\4sVg allowance for depreciation by wear and tear 耗损折旧免税额
.|fHy allowance for funeral expenses 殡殓费的免税额
\V~eVf;~ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
`mJ6K&t$< allowance for repairs and outgoings 修葺及支出方面的免税额
j>" @,B g* allowance to debtor 给债务人的津贴
J<h$
wM alteration of capital 资本更改
`l[c_%Bm alternate trustee 候补受托人
.?sx&2R2 amalgamation 合并
SZ'R59Ee< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
flbd0NB ambit of charges 征税范围;收费范围
;$wVu|& amended valuation 经修订的估值
Wt-GjxGi American Commodities Exchange 美国商品交易所
bJTBjS-7 American Express Bank Limited 美国运通银行
iz PDd{[ American Stock Exchange 美国证券交易所
z$. 88^ amortization 摊销
`dN@u@[\ks amount due from banks 存放银行同业的款项
Om2d.7S amount due from banks abroad 存放海外银行同业的款项
?NsW|w_ amount due from holding companies 控股公司欠款
=X:Y,? amount due from local banks 存放本港银行同业的款项
kxhWq:[c amount due to banks 银行同业的存款
0~/_|?]`7 amount due to banks abroad 海外银行同业的存款
7[XRd9a5( amount due to holding companies 控股公司存款
+\
.Lp 5 amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款
:':s@gqr amount for note issue 发行纸币的款额
9qzHS~l amount of bond 担保契据的款额
WW~sNC\3`( amount of consideration 代价款额
p}~JgEE amount of contribution 供款数额
;[OH(! amount of indebtedness 负债款额
i<Zc"v; amount of principal of the loan 贷款本金额
[ sjosV amount of rates chargeable 应征差饷数额
4!no~ $b amount of share capital 股本额
T:yE(OBf amount of sums assured 承保款额
Eo]xNn/g amount of variation 变动幅度
v PG},m~- amount of vote 拨款数额
4>e&f&y~ amount payable 应付款额
c<Tf
2]vZE amount receivable 应收款额
7ZWgf"1j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y766;
X:J analysis 分析
=GMkR+<) ancillary risk 附属风险
.}~_a76 annual account 周年帐目;周年帐目报表;年度决算;年结
/@TF5]Ri annual accounting date 年结日期
je=a/Y=%U{ annual allowance 每年免税额;年积金;年度津贴;年津
yYA$I'Bm\ annual balance 年度余额
BpPy& annual disposable income 每年可动用收入
s9DYi~/, annual estimates 周年预算
h
J)h\ annual fee 年费
tl^9WG annual general meeting 周年大会
}Oq5tC@$G annual growth rate 年增率;每年增长率
vV-`jsq20H annual long-term supplement 长期个案每年补助金
w+u3*/Zf annual pensionable emolument 可供计算退休金的年薪
-X2Buz8 annual report 年报
9EibIOD^/ Annual Report on the Consumer Price Index 《消费物价指数年报》
I:1C8*/ annual return 周年报表;周年申报表;每年报税表格
U8n V[ Annual Return Rules 《周年报表规则》
M-Y_ Wb3 annual review of consumer prices 每年消费物价回顾
R8Fv{7]c annual roll-forward basis 逐年延展方式
=MDysb&: annual salary 年薪
Q sCheHP annual statement 年度报表;年度决算表
B*Dz{a^.: 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
$5%SNzzl annuitant 年金受益人
;+hH annuity 年金
f?X)k,m annuity contract 年金合约
k=T\\]KxC annuity on human life 人寿年金
?J> antecedent debt 先前的债项
7?w*] ante-dated cheque 倒填日期支票
6q.Uhe_B anticipated expenditure 预期开支
Si;H0uP O anticipated net profit 预期纯利
MeZf*'
J anticipated revenue 预期收入
i5@z< \ anti-inflation measure 反通货膨胀措施
u>a5GkG. anti-inflationary stance 反通货膨胀立场
#BH*Z( apparent deficit 表面赤字
Ry6@VQ"NLb apparent financial solvency 表面偿债能力
R`E ~ZWC4V apparent partner 表面合伙人
$c(nF01 application for personal assessment 个人入息课税申请书
-;WGS o application of fund 资金应用
B>P{A7Q application to release as liquidator and to destruct the books of accounts and documents
d)Y}>@:W 申请免除清盘人职务及毁灭帐簿与文件
TJXT-\Vk appointed actuary 委任精算师
w@w(-F!%l appointed auditor 委任核数师;委任审计师
8P&:_T! appointed trustee 委任的受托人
bdE[;+58 appointer 委任人
ZyFjFHe+ apportioned pro rata 按比例分摊
?) d~cJ apportionment 分配;分摊
^v7gIC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gT6jYQ apportionment formula 分摊方程式
D_zZXbNc apportionment of estate duty 遗产税的分摊
5M*:}* appraisal 估价;评估
Wt~BU. appreciable growth 可观增长
Vp@?^imL appreciable impact 显着影响
JYHl,HH#z appreciable increase 可观增长
Y9XEP7 appreciation 增值;升值
Ao&"r[oJSv appreciation against other currencies 相对其他货币升值
YNsJZnGr8# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$kp{Eg ' appreciation tax 增值税
hZt!/?dc appropriation 拨款;拨用;拨付
Bh-ym8D appropriation account 拨款帐目
' %o#q6O Appropriation Bill 拨款法案
:&."ttf= appropriation-in-aid system 补助拨款办法
"87:?v[[1 approved assets 核准资产
=fFP5e [' approved basket stock 认可一篮子证券
sdw(R#GE approved budget 核准预算
=]0&i]z[. approved charitable donation 认可慈善捐款
{kR#p %E] approved charitable institution 认可慈善机构
R~q]JSIC@ approved currency 核准货币;认可货币
$*=<Yw4 approved estimates 核准预算
bY~pc\V:`w approved estimates of expenditure 核准开支预算
PALc;"]O approved overseas insurer 核准海外保险人
oe-\ozJ0 approved overseas trust company 核准海外信托公司
aO4?m+ approved pooled investment fund 核准汇集投资基金
{;6`_-As% approved provident fund scheme 认可公积金计划
&6nWzF approved provision 核准拨款
~oY^;/ j approved redeemable share 核准可赎回股份
\z(gqkc 6 approved regional stock 认可地区性证券
\(2sW^fY approved retirement scheme 认可退休金计划
sD#.Oq4&]y approved subordinated loan 核准附属贷款
oW6XF-yM arbitrage 套戥;套汇;套利
40m -ch6Q arbitrageur 套戥者;套汇者
^Xh^xL2cn arbitrary amount 临时款项
-PR N:'T arrangement 措施;安排;协定
v mk2{f,g arrears 欠款
E+;7>ja arrears of pay 欠付薪酬
F0@gSurg) arrears of revenue 逾期未收税款;逾期未收的帐项
&gx%b*;`L0 articles of association 组织章程;组织细则;组织章程细则
Q>i^s@0 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
['iPl/v0 ascertainment of profit 确定利润
Q hO!Ma] "Asia Clear" “亚洲结算系统”
HLG"a3tt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aAUvlb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7J<5f) Asian Development Fund [ADF] 亚洲发展基金
-e:`|(Mo Asian dollar bond 亚洲美元债券
P\k# >}} Asian dollar market 亚洲美元市场
iGB}Il) Asian dollar rate 亚洲美元利率
Mb~F%_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;u)I\3`*! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$*fMR,~t& asked price 沽盘;喊价;索价;卖方报价
|@4' <4t assessable income 应评税入息
7hPY_W
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zy
}$i? assessable profit 应评税利润
v`1M[ assessable value 应评税值
1p=]hC assessed profit 估定利润
qY!Zt_Be6 assessed value 经评估价值
HN|%9{VeB assessment 评税;评定;估价;评税单
&
>fQp(f assessment number 评税编号;估价编号
_.8S& assessment of additional tax 补加税评税
#AQV(;r7@ assessment of performance 业绩评估;实绩评价
/IMFO:c Assessor 评税主任
0n{=%Q asset price bubbles 资产价格泡沫
h~zT ydnH asset-backed securities 具资产保证的证券
Ig>(m49d assets accretion 资产增值
Er?&Y,o assets and liabilities 资产与负债
r_A$DaC] assets betterment statement 资产递增表;资产改进表
vx5Zl&6r assets lending 实物放款;有抵押贷款
TOQP'/ assets of the company passing on the death 死者去世时转移的公司资产
c{w2Gt! assets pledged as security for liabilities 用作负债抵押的资产
qlPT Ll assets portfolio 资产投资组合
0LJv' assets price 资产价格
FU4L6n assets quality 资产质素
'^UI,"Ti assets realization 资产变现
)lDD\J7 assets refinancing arrangement 资产再集资安排
IjnU?Bf assets securitization 资产证券化
d/~9&wLSb assets situated outside Hong Kong 在香港以外地方的资产
.% assets stripping 削减资产;拆卖资产
z~s PXGb assets value 资产值
13x p_j assignee 承让人
`VguQl_,gA assignment 转让;转让书;转让契
Otn1wBI assignment of interest 权益转让
=@~Y12o?% assignment of letters patent and trade mark 专利证书及商标转让
'}Z<h?9 assignment of property 物业转让;物业转让书
' S/gmn assignment right 转让权
fe_5LC" assignor 转让人
X#^[<5 associate 有联系的人;有关连人士;相联者;合伙人;联系人
Slc\&Eb Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
om:VFs\U associate member 附属会员
}Jj}%XxKs associated body corporate 相联法人团体
nAlQ7' associated company 相联公司;联属公司
K[zVa associated corporation 相联法团
bV3|6]k^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
KoT%Mfu 公认会计师公会〔英国〕
FfT`;j Association of Futures Exchange Brokers 香港期货经纪协会
Wmv#:U Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SXP]%{@R/ association of underwriters 承保人组织
am6L8N assumption of control 接管
Uw<nxD/+ assurance 担保;保险;转易;转易书
U| R_OLWAg assurance of interest 权益的转易
S{T >}'y at 19XX price 按一九XX年价格计算
]3Sp W{=^( at a discount 按赔价计算;按贴水价格计算;打折扣
|M;7>'YNC* at a premium 按溢价计算;按升水价格计算
=[ 7A v> at call 通知付款;按通知
8zW2zkv2|# at constant market price 按固定市价计算
+9sQZB# ( at constant price 按固定价格计算
[j+sC* at cost 按成本计算
l9Q-iJ at current market price 按当时市价计算;按现时市价计算
~})e?q;b at current price 按当时价格计算;按现时价格计算
(X*^dO at factor cost 按要素成本计算;按生产要素成本计算
1T
n} at money-of-the-day price 按付款当日价格计算
?(_08O at or better 按指定或较佳价位〔买卖指令〕
QQc -Ya!v at par 按面值计算;平价
")p\q:z6 at sight 见票即付
Z6MO^_m2 at the close 按收市盘
*MW\^PR? at the opening 按开市盘
44j*KsBf attestation 见证;见证条款
SiN0OB at-the-money option 平价期权
]u/sphPe attorney 受权人;受托代表人
h^P#{W!e\ attornment 新拥有人承认书
;L ^o*` attributable profit 可归属利润
`r 4fm`< attributable share value 可归属股份价值
XC#oB~K' Auckland Stock Exchange 奥克兰证券交易所
aV0"~5 auction 拍卖
]\HvK CN} auctioneer 拍卖商
/&JT~M audit 审计;核数
s_p!43\J Audit Commission 审计署
WcbiqxK7- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+D*Z_Yh6 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〕
>9Vn.S audit review 帐目审查
}4X0epPp;: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]7c=PC audited account 审计帐目;经审计的帐目
R`-S/C audited annual account 经审计的周年帐目
MVUJD{X# audited balance sheet 经审计的资产负债表
<b*DQ:N auditor 核数师;核数主任;审计师
A?OQE9' auditor's certificate 核数师证明书;审计师证明书
&_8947 auditor's report 核数师报告;审计师报告
T6$+hUM$1 Aussie bond 澳元债券
<(#ej4ar, austerity budget 紧缩预算
~v6D#@%A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|CbikE}kL Australia All Ordinaries Index 澳洲所有普通股票指数
@BMx!r5kn Australian Dollar [AUD] 澳元
lq7E4r Australian Options Market 澳大利亚期权市场
:7;@ZEe Australian Securities Commission 澳洲证券事务监察委员会
H3oFORh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P16~Qj Australian Stock Exchange 澳大利亚证券交易所
VuZr:-K/ Austrian Schilling [ATS] 奥地利先令
_+3::j~;m authentication 认证;鉴证
0JujesUw( authority to purchase 委托购买证;委购书
Zx>=tx} authorization 认可;核准;授权;授权书
\o3gKoL% authorization by direction 指示授权
S$-7SEkO+ authorization by instruction 指令授权
ba9?(+i$h authorization by warrant 令状授权
?:9"X$XR authorization of unit trust 单位信托的认可
8zq=N#x authorized agent 指定代理人
[{/jI\?v authorized capital 法定资本
#,'kXj authorized clerk 出市员
Lu%b9Jk authorized dealer 认可交易商
_DEjF)S authorized financial institution 认可财务机构
[()koU#w. authorized fund 认可基金
7F.4Ga; authorized fund house 获授权的基金公司;认可基金公司
.*Qx\, authorized institution 认可机构
>^{yF~( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j_j]"ew) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j B{8u&kz) authorized insurer 获授权保险人;获认可承保人
>=w)x,0yX authorized investment 特准投资项目
9+!hg'9Qn authorized person 获授权人
:[d9tm authorized representative 获授权代表
/G`]=@~ authorized share capital 法定股本
K)iF>y|{*q automated quotation system 自动报价系统
WTiD[u Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
a?oI>8* 自动交易系统〔香港期货交易所有限公司〕
&uVnZ@o42 automatic adjustment mechanism 自动调整机制
;qV>L=a automatic adjustment system 自动调整系统
iK;XZZ( Automatic Clearing House 自动票据交换所
w&.aQGR# automatic exchange rates accumulation system 自动化汇率累集系统
M
D#jj3y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AQ^u automatic teller machine [ATM] 自动柜员机
0b 54fD= autopay 自动转帐
#T"4RrR available assets 可用资产
V|R,!UND available fiscal reserve 现存财政储备
|k9
C/ available profit 可用利润
m(P]k'ZH? Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
-D:b*D average 平均;平均数;海损
1{.9uw"2S average basic salary 平均基本薪金
X5w$4Kj&4l average consumer expenditure 平均消费开支;一般消费开支
JlJ a
# average cost 平均成本
o5)<$P43 average cost of land production 增辟土地平均成本
e+=K d+:k average daily turnover 平均每日成交额
iN.n8MN=I average daily wage rate 平均每日工资率
$<OD31T average expenditure pattern 平均开支模式
y>ktcuML average growth rate 平均增长率
D)}v@je"yP average net fixed assets 固定资产平均净值
MpOc average of relatives 相对价格平均数
V]?R>qhgu average price 平均价格
l}P=/#</T average propensity to consume 平均消费倾向;一般消费倾向
|1Z)E+q*: average propensity to save 平均储蓄倾向;一般储蓄倾向
9jGu}Vo average rate 平均率
-F3-{E average revenue 平均收入;平均收益
EiaW1Cs average stock 平均库存;平均存货
wdoR%b{M average yearly rent 平均年租
qxJ\ye+'* avoidance of double taxation 避免双重课税
.X;K%J2 avoidance of tax 避税