A:
6M
>@DRZ'| A share A股;甲类股份
t5+p]7 abatement of tax 减税;减扣免税额
H{Ewj_L ABN AMRO Bank N.V. 荷兰银行
X)KCk2Ax above-the-line expenditure 线上项目支出;经常预算支出
/JS_gr@DK above-the-line receipt 线上项目收入;经常预算收入
S9Sgd&a9 ABSA Asia Limited 南非联合亚洲有限公司
P PJ^;s absolute change 绝对数值变更
p^8a<e?f~f absolute expenditure 实际开支
9O 'j+?(`@ absolute guideline figure 绝对准则数字
3=d%WPgQ absolute interest 绝对权益
,ucRQ&P absolute order of discharge 绝对破产解除令
^sf,mM~D absolute profit margin 绝对利润幅度
!5 }}mf absolute value 实值;绝对值
M{L- V absolutely vested interest 绝对既得权益
s`$}xukT absorbed cost 已吸收成本;已分摊成本
&3t973= absorption 吸收;分摊;合并
i"<W6 absorption rate 吸收率;摊配率;分摊率
/9pxEidVAS ACB Finance Limited 亚洲商业财务有限公司
1b%Oi.; acceptable form of reciprocity 合理的互惠条件
(I~ acceptable rate 适当利率;适当汇率
n[Q(q[ULV acceptance agreement 承兑协议
r-y;"h' acceptance for honour 参加承兑
_Ay^v#a acceptor 承兑人;接受人;受票人
q SNCBn ' acceptor for honour 参加承兑人
UQDAql accident insurance 意外保险
MKfK9>a Accident Insurance Association of Hong Kong 香港意外保险公会
pT|s#-} accident insurance scheme 意外保险计划
}<^mUG accident year basis 意外年度基准
vclc%ws accommodation 通融;贷款
(p5q MP]L accommodation bill 通融票据;空头票据
b&P)J|Fe accommodation party 汇票代发人
JQQ[jl; account balance 帐户余额;帐户结余
,'0#q account book 帐簿
v%:deaF
account collected in advance 预收款项
E<jajYj account current book 往来帐簿
Lng. X8D account of after-acquired property 事后取得的财产报告
GNJ/|9 account of defaulter 拖欠帐目
M 2hZ' account payable 应付帐款
un 5r9 account payee only [A/C payee only] 只可转帐;存入收款人帐户
A`uHZCwJ5 account receivable 应收帐款
r
&.~
{ account receivable report 应收帐款报表
JN/=x2n. account statement 结单;帐单;会计财务报表
UfX~GC;B account title 帐户名称;会计科目
zcP=+Y)YA accountant's report 会计师报告
c]uieig0~ Accountant's Report Rules 会计师报告规则
tpGT~Y( accounting and auditing procedure 会计与审计程序;会计与核数程序
ye.6tlW Accounting Arrangements 《会计安排》
o ks;G([ accounting basis 会计基础
@%,~5{Ir accounting by Official Receiver 破产管理署署长呈交的帐目
on7
n4 Accounting Circular 《会计通告》
I,hw0e accounting class 会计类别
K%dQ;C*? accounting date 记帐日期;会计结算日期
],weqs accounting for money 款项核算
a<&K^M& Accounting Officer 会计主任
<G}Lc accounting period 会计报告期;会计期
RvAgv[8 accounting policy 会计政策;会计方针
or*{P=m+R accounting practice 会计惯例
gHPJiiCv accounting principle 会计准则
@mCe{r*` accounting record 会计记录
MSmr7%g3D accounting report 会计报告
.z gh,#= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)7
Mss/2T Accounting Society of China 中国会计学会
g!}]FQBb accounting statement 会计报表
)Jjp^U3Ub accounting system 会计制度;会计系统
?SNacN@r accounting transaction 会计事项;帐务交易
8H4NNj Oy accounting treatment 会计处理
_|u}^MLO accounting year 会计年度
&za
}THm accretion 增值;添加
<J<"`xKL accrual 应计项目;应累算数目
K80f_iT5 accrual basis 应计制;权责发生制
,,uhEoH accrual basis accounting 应计制会计;权责发生制会计
;8^k=8 accrue 应累算;应计
H1c8]} accrued benefit 应累算利益
R$awo/'^ accrued charges 应计费用
i3eF_ accrued cumulative preference share dividend 应累算的累积优先股股息
_-C/sp^ accrued expenses 应累算费用
G*4I;'6 accrued interest payable 应付利息;应计未付利息
c
K\
accrued interest receivable 应收利息;应计未收利息
xeFx!$3 accrued right 累算权益
ee?
d?:L accruing profit 应累算的利润
>8"(go+02
accumulated fiscal reserve 累积财政储备
FygNWI ' accumulated profit 累积利润;滚存溢利
>pp/4Ia! accumulated reserve 累积储备
zd[k|lj accumulation of surplus income 累积收益盈余
C>Hdp_Lm acquired assets 既得资产
D>y5&` acquisition 收购;购置;取得
@/^<9 acquisition cost 购置成本
C$[iduS acquisition expenses 购置费用
\oWpyT _ acquisition of 100% interest 收购全部股权
`D(V_WZ acquisition of control 取得控制权
u:APGR^ acquisition of fixed assets 购置固定资产
Zp7Pw acquisition of shell “买壳”
5a/A?9?, acquisition price 收购价
HDV-qYD|O~ act of God 天灾
R5ra*!|L) acting partner 执事合伙人
~2k.x*$ active market 买卖活跃的市场;交投畅旺的市场;旺市
z0rYzn?MR active partner 积极参与的合伙人
cjN)3L{ active trading 交投活跃
F\r"Y)|b= actual circulation 实际流通
"d)YqQ actual cost 实际成本
#ELeW3
S} actual expenditure 实际开支;实际支出
b\0>uU actual income 实际入息;实际收入;实际收益
B2kZ_4rB actual market 现货市场
fx|d"VF[ actual price 现货价;实际价格
LG:k}z/T actual profit 实际利润
mI7lv;oN<5 actual quotation 实盘;实际价位;实际报价
6]iU-k0b actual year basis 按实际年度计算
W+a/>U actuals 实货
#HgNwM actuarial investigation 精算调查
"Vq=
Ph actuarial principle 精算原则
J>v[5FX+ actuarial report 精算师报告
Md~SzrU Actuarial Society of Hong Kong 香港精算学会
aM
$2lR])J actuarial valuation 精算师估值
')v,<{ actuary 精算师
+UDt2 ad referendum agreement 暂定协议;有待覆核的协定
{`D]%eRO ad valorem duty 从价税;按值征税
Gl>\p ad valorem duty system 从价税制
D`@a*YIq ad valorem fee 从价费
wKpBH} ad valorem tariff 从价关税
Q$ew.h additional allowance 额外免税额
N~flao^ additional amount for unexpired risk 未过期风险的额外款额
Nqj@p<y/q additional assessable profit 补加应评税利润
4 *}H3-` additional assessment 补加评税
vCi`htm% additional commitment 额外承担
/ ]8e[t>!f additional commitment vote 额外承担拨款
?TpjU*Cxy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2FuV%\p additional dependent parent allowance 供养父母额外免税额
)'m;a_r` additional provision 额外拨款
n,FyK`x additional stamp duty 附加印花税
1 |{s8[;8 additional tax 补加税罚款;补加税款
_{`Z?lt Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
>s5}pkAv|e adjudged bankrupt 被裁定破产
=J1V?x=l@ adjudicated bankrupt 裁定破产人
pK-tj adjudication fee 裁定费;评定印花税额手续费;评估契据费
}ex4dhx2M adjudication of bankruptcy 裁定破产;宣告破产
(W
h)Ov" adjudication of insolvency 裁定无力偿还债务
{Lal5E4- adjusted actual 经调整的实数;调整后的实数
;<0vvP| adjusted current assets 经调整的流动资产;调整后的流动资产
Q&W>h/ adjusted figure 经调整的数字;调整后的数额
1\(
N,'h adjusted liabilities 经调整的负债;调整后的负债
[TA.|7& adjusted loss 经调整的亏损;调整后的亏损
/!0&b? 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
`T*Y1@FV adjusted profit 经调整的利润;调整后的利润
x(HHy, adjusted surplus 经调整的盈余额;调整后的盈余额
-ZE YzZqY adjusted value 经调整的价值;调整后的价值
qfXt%6L adjustment 调整;修订;理算〔保险〕
{{G3^ysa adjustment centre 调剂中心
AM=,:k$ adjustment lag 调整过程的时间差距;调整时差
)ItABl[{ adjustment mechanism 调整机制
[ifw}( adjustment of loss 亏损调整
0JtM|Mg adjustment process 调整过程;调整程序
DU6j0lz adjustment range 调整幅度
LN+x!#:e administered exchange rate 受管制汇率
bJn&Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/%;J1{O administration expenses 行政费用
BeFyx"NBg administration fee 手续费;行政费
D4c'6WGb@ administration in bankruptcy 破产管理
f~W+Rt7o administration order 遗产管理令
9_wDh0b~p administrator 管理人;遗产管理人
O^!ds administrator of the estate 遗产管理人
SLEOcOAmD admission of debt 债项承认书
Evj%$7H1L1 admission of proof 接纳债权证明
SAq.W"ri advance 放贷款项;垫付款项;预支款项;预付款项
8TpYt)]S advance account 暂支帐目;预付款帐户
((`\i=-o5 advance compensation 预付补偿金
)&T 5/+ advance from shareholder 股东垫款
FDgo6x advance pending reimbursement 预支以待日后付还
t#(=$ advanced economy 先进经济体系
|kh{EUE
; advancement 预付;预付财产
>N al\ advances warrant 垫款令
_yAY5TIv advancing 贷出
-6J <{1V adverse balance 逆差
MUbKlX adverse exchange 逆汇
zlP{1z;nV advertisement addressed to shareholders 在报章刊登的致股东通告
T(u;<}e@[ advice for collection 托收通知书
+JYb)rn$^ advice of drawing 提款通知书;汇票通知书
tRI<K advice of payment 付款通知
"y~*1kBu Advisory Committee [Securities and Futures Commission]
l F64g 谘询委员会〔证券及期货事务监察委员会〕
Iq%<E:+GL Advisory Committee on Diversification 经济多元化谘询委员会
$yi:0t8t affidavit 誓章;遗产申报誓章
G0!6rDu2, affidavit of no receipt 述明无收款的誓章
Jf4`
2KN\ affiliate 联号;联营公司;附属公司
q`PA~C]; affiliated company 附属公司;联号;联营公司
1|8Bv0-b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b;D affordability 负担能力
7yu-xnt3s African Development Bank [AfDB] 非洲开发银行
B?&0NpVD after-acquired property 事后取得的财产
W#!AZ ! after-hours dealing 市后交易
WYF8?1dt + after-tax profit 税后盈利;税后利润;税后溢利
FR6 W-L agency agreement 代理协议
6I RRRt O( agency expenses 代理机构的开支
p#qla' agency fee 代理费
MS#"TG/) Agency Law 《代理法》
A-1KTD agent 代理人;承销人
z&0[F`U agent of company 公司代理人
&Ih }" agent's fee 代理人费;经纪费
<_8bAO8\ aggregate 总计;总数;总体数字
>{{ds-- aggregate amount 总款额;总额
P7W|e~]Yq aggregate assets and liabilities 总体资产与负债
7WH'GoBh aggregate at constant price 按固定价格计算的总体数字
d#+Nef5 aggregate demand 总需求
W8QP6^lY aggregate gross position 总持仓量
vTFG*\Cq aggregate limit 总限额
F&uiI;+zJ aggregate of salaries tax 合计薪俸税
8y5"X"U aggregate performance 总体表现;总体业绩
#y: F3$c aggregate supply 总体供应
|BM#r fQ aggregate surplus 总盈余
rAtCG1Vr aggregate total 整体总额
j]&Qai~}Y aggregate value 总值;合计价值
GU`q^q@Ea aggregated basis 合计基准
?i_/f} .K aggregated net chargeable income 合计应课税入息实额
3|w$gG;Y aggregation 合并计算;合计;总和
Z[VrRT,\c aggregation of incomes of husband and wife 夫妇入息合并计算
0xDn! aggregation of property 财产的总和
I}u\ov_Su agio 差价;贴水
0`.&U^dG Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|WS@q' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l8(9?!C
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#Tzs9Bkaca Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h-"q <eY" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*=B<S/0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
e.L&A| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4Ia'Yr agreement for a settlement 授产协议
.?CaU agreement for assignment 转让协议
}l+_KA agreement for sale 售卖协议;买卖协议
|LJv* agreement for sale and purchase 买卖协议
@TW:6v` agreement for the payment of interest 支付利息协议
v&G9HiH agreement for the repayment of money 还款协议
,&3+w~Ua agreement of reinsurance 再保险协议
,7cw%mQA Agricultural Bank of China 中国农业银行
Zs t)S( air passenger departure tax 飞机乘客离境税
l'[;q ' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
cQLPgE0 airport tax 机场税
~pp<
T alcohol duty 酒精税
q&[G^9 alienation 让与;让渡;转让
i[LnU#+ alimony 生活费;赡养费
~M*
UMF^ All Ordinaries Index [AOI] 所有普通股指数
yuC$S&Y>! all risks 全险;综合险
6d8)] All Sales Record for Stock Market 《股票市场成交报告》
L"vk ^>E6 Allied Capital Resources Limited 新联财务有限公司
6 Q7MAP M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z-K};l9y allocation letter 拨款信件
`L$Av9X\ allocation of fund 分配款项;预留款项
QZ(O2!Mg allocation of profit 利润分配;溢利分配
~sn3_6{ allocation warrant 拨款令
?s>_^xfD allotment 分配;配股
QqF*SaO> allotment notice 股份配售通知;配股通知
Uu+ibVM$ allotment of shares 股份分配
a!6r&<s=E allowable 可获宽免;免税的
SJ22 allowable business loss 可扣除的营业亏损
cM9>V2:P allowable expenses 可扣税的支出
<,p$eQ)T% allowance 免税额;津贴;备抵;准备金
#O~pf[[L allowance for debts 债项的免税额
yn+m,K/ allowance for depreciation by wear and tear 耗损折旧免税额
xcl;~"c* allowance for funeral expenses 殡殓费的免税额
6(?@B^S>2 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
^F?B_' allowance for repairs and outgoings 修葺及支出方面的免税额
x&u@!# d] allowance to debtor 给债务人的津贴
%.Btf3y~ alteration of capital 资本更改
2vB,{/GXP alternate trustee 候补受托人
GD}rsBQNkJ amalgamation 合并
Na]Z%#~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nTsV>lQY, ambit of charges 征税范围;收费范围
WxD$k3U amended valuation 经修订的估值
`0W"[BY American Commodities Exchange 美国商品交易所
`lm '_~=`& American Express Bank Limited 美国运通银行
Y:+:>[F American Stock Exchange 美国证券交易所
%r6_['T amortization 摊销
D->E& # amount due from banks 存放银行同业的款项
fh_:ung amount due from banks abroad 存放海外银行同业的款项
~7j-OWz9 amount due from holding companies 控股公司欠款
o6 NmDv5 amount due from local banks 存放本港银行同业的款项
N1g;e?T': amount due to banks 银行同业的存款
k}kwr[ amount due to banks abroad 海外银行同业的存款
wp8-(E^ amount due to holding companies 控股公司存款
VIGLl'8p amount due to local banks 本港银行同业的存款
=&-.] |t amount due to outport banks 外埠银行同业的存款
ZR3sz/ulLd amount for note issue 发行纸币的款额
:T6zT3(")D amount of bond 担保契据的款额
G M;uwL# amount of consideration 代价款额
d72( g$F amount of contribution 供款数额
R.*
k7-(; amount of indebtedness 负债款额
X_JC1 amount of principal of the loan 贷款本金额
O.Dz}[w amount of rates chargeable 应征差饷数额
bZK`]L[ amount of share capital 股本额
%NlmLWF. amount of sums assured 承保款额
SmyJ@.L" amount of variation 变动幅度
>d
.|I& amount of vote 拨款数额
_u_|U amount payable 应付款额
Z$Ps_Ik amount receivable 应收款额
$hk_v~zM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>>R)?24,< analysis 分析
;1,#rTs ancillary risk 附属风险
ZFX}=?+ annual account 周年帐目;周年帐目报表;年度决算;年结
:+^`VLIf annual accounting date 年结日期
N8r+Q%ov annual allowance 每年免税额;年积金;年度津贴;年津
`.VkR5/ annual balance 年度余额
PMQ31f/zf annual disposable income 每年可动用收入
c}=[r1M* annual estimates 周年预算
&,XPMT annual fee 年费
|M<R{Tt}nf annual general meeting 周年大会
}
-hH2 annual growth rate 年增率;每年增长率
\sVzBHy d annual long-term supplement 长期个案每年补助金
EG=U](8T annual pensionable emolument 可供计算退休金的年薪
c&RiUU7 annual report 年报
R 'mlKe x Annual Report on the Consumer Price Index 《消费物价指数年报》
W^:g_ annual return 周年报表;周年申报表;每年报税表格
6xh-m Annual Return Rules 《周年报表规则》
XxB% annual review of consumer prices 每年消费物价回顾
|QH )A annual roll-forward basis 逐年延展方式
z} VCiS0 annual salary 年薪
B%[#["Ol annual statement 年度报表;年度决算表
|SJ%Myy Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^CDh! ) annuitant 年金受益人
.$G^c annuity 年金
=`(\]t"I annuity contract 年金合约
~te{9/ annuity on human life 人寿年金
/oM&29 jy antecedent debt 先前的债项
~fgS"F^7n ante-dated cheque 倒填日期支票
,tBc%&.f anticipated expenditure 预期开支
+x:VIi anticipated net profit 预期纯利
k8.,id anticipated revenue 预期收入
OnW,R3eg anti-inflation measure 反通货膨胀措施
5oD%~Fk l anti-inflationary stance 反通货膨胀立场
P!~&Ei apparent deficit 表面赤字
2)^T[zHe apparent financial solvency 表面偿债能力
giddM2' apparent partner 表面合伙人
OJcI0(G application for personal assessment 个人入息课税申请书
g;3<oI/P application of fund 资金应用
&19z|Id application to release as liquidator and to destruct the books of accounts and documents
ON_GD" 申请免除清盘人职务及毁灭帐簿与文件
]=0D~3o3 appointed actuary 委任精算师
+w3k_^X9c appointed auditor 委任核数师;委任审计师
x4_FG{AIu appointed trustee 委任的受托人
7 Uu appointer 委任人
9JC8OSjJ apportioned pro rata 按比例分摊
!.{{QwZ apportionment 分配;分摊
i6h0_q8
> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CBx5:}t apportionment formula 分摊方程式
|-AR)Smt apportionment of estate duty 遗产税的分摊
c*>SZ'T\ appraisal 估价;评估
*UG=dl#F# appreciable growth 可观增长
xaSiG appreciable impact 显着影响
E[_-s appreciable increase 可观增长
N
aiZU appreciation 增值;升值
0ipYXbC appreciation against other currencies 相对其他货币升值
<_Po/a!c3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W.b?~ appreciation tax 增值税
TlBu3z'P appropriation 拨款;拨用;拨付
z1~U# appropriation account 拨款帐目
2ld0w=?+eu Appropriation Bill 拨款法案
.3,Ow(3l appropriation-in-aid system 补助拨款办法
+Mh 9Jf approved assets 核准资产
+@oo8io approved basket stock 认可一篮子证券
x(88Y7o.t approved budget 核准预算
2!bE| approved charitable donation 认可慈善捐款
fm%-wUgj approved charitable institution 认可慈善机构
flfE~_ approved currency 核准货币;认可货币
QW%BKF! approved estimates 核准预算
[@t 6,g approved estimates of expenditure 核准开支预算
3WdANR approved overseas insurer 核准海外保险人
B7qiCX}pD approved overseas trust company 核准海外信托公司
lT]dj9l approved pooled investment fund 核准汇集投资基金
Ed~2Qr\65 approved provident fund scheme 认可公积金计划
D8_-Dvp7H approved provision 核准拨款
[W,maTM" approved redeemable share 核准可赎回股份
+4p gPv approved regional stock 认可地区性证券
d `+cNKf approved retirement scheme 认可退休金计划
>*mLbp" approved subordinated loan 核准附属贷款
bPdbKi{j@ arbitrage 套戥;套汇;套利
ut^^,w{o> arbitrageur 套戥者;套汇者
ViT$]Nv arbitrary amount 临时款项
=G2A Ufn arrangement 措施;安排;协定
QI2T G, arrears 欠款
Bx&wS|-) D arrears of pay 欠付薪酬
$lrq*Nf9c arrears of revenue 逾期未收税款;逾期未收的帐项
HPR*:t articles of association 组织章程;组织细则;组织章程细则
jG3i
)ALx Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
r*l:F{ ascertainment of profit 确定利润
Aa/lKiiz "Asia Clear" “亚洲结算系统”
PizPsJ|& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lF LiW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U~8 oE_+ Asian Development Fund [ADF] 亚洲发展基金
7[ra#>e8' Asian dollar bond 亚洲美元债券
XmoS$/#" Asian dollar market 亚洲美元市场
%sLij* Asian dollar rate 亚洲美元利率
APksY! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&ExYul Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
! Q5ip'L asked price 沽盘;喊价;索价;卖方报价
`#~HCl assessable income 应评税入息
M e assessable loss 应评税亏损
U8KEg)Msk assessable profit 应评税利润
f)+fdc assessable value 应评税值
ojH-;|f assessed profit 估定利润
~FV
Z0%+, assessed value 经评估价值
i;>Hy| assessment 评税;评定;估价;评税单
\YBY"J assessment number 评税编号;估价编号
q,a|lH assessment of additional tax 补加税评税
VFMg$qv|_ assessment of performance 业绩评估;实绩评价
cx8H.L Assessor 评税主任
WNPdy m asset price bubbles 资产价格泡沫
"8"7AoE asset-backed securities 具资产保证的证券
^*]0quu=z assets accretion 资产增值
:bgi*pR{ assets and liabilities 资产与负债
8BZDaiE" assets betterment statement 资产递增表;资产改进表
S|%f<zAtJ assets lending 实物放款;有抵押贷款
"syf@[tz7 assets of the company passing on the death 死者去世时转移的公司资产
/\KB*dX assets pledged as security for liabilities 用作负债抵押的资产
0: (@Y assets portfolio 资产投资组合
7Jm9,4] assets price 资产价格
BI] %$rq assets quality 资产质素
K G~fDb assets realization 资产变现
{
O*maE" assets refinancing arrangement 资产再集资安排
c.PPVqx assets securitization 资产证券化
,9f$an assets situated outside Hong Kong 在香港以外地方的资产
B/Lx, assets stripping 削减资产;拆卖资产
_6
~/`_(KP assets value 资产值
vxo iPqo assignee 承让人
/*lSpsBn assignment 转让;转让书;转让契
&6E^<v?] assignment of interest 权益转让
'N0/;k0ax assignment of letters patent and trade mark 专利证书及商标转让
)nS;]7pB@ assignment of property 物业转让;物业转让书
d\V\,%&. assignment right 转让权
PU^Z7T); assignor 转让人
s!2pOH!u associate 有联系的人;有关连人士;相联者;合伙人;联系人
h30~2]hH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ds4)Nk4%O associate member 附属会员
W/uaNp associated body corporate 相联法人团体
08S|$_ associated company 相联公司;联属公司
f[!QR associated corporation 相联法团
@&]j[if(s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@"H+QVJ@ 公认会计师公会〔英国〕
P~:W+!@5v Association of Futures Exchange Brokers 香港期货经纪协会
ht S5<+Y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m(8t |~S association of underwriters 承保人组织
@fbB3 assumption of control 接管
H0s,tTK8 assurance 担保;保险;转易;转易书
Oav^BhUO assurance of interest 权益的转易
7@m at 19XX price 按一九XX年价格计算
@qH<4`y.^ at a discount 按赔价计算;按贴水价格计算;打折扣
W&6P%0G/ at a premium 按溢价计算;按升水价格计算
B" wk:\zC at call 通知付款;按通知
UGPD5wX? at constant market price 按固定市价计算
_~DFZt@T at constant price 按固定价格计算
y?M99Vo4? at cost 按成本计算
928szUo: at current market price 按当时市价计算;按现时市价计算
M#d_kDMw at current price 按当时价格计算;按现时价格计算
R/iw#.Yy at factor cost 按要素成本计算;按生产要素成本计算
`W8GfbL at money-of-the-day price 按付款当日价格计算
=1%3".
"n@ at or better 按指定或较佳价位〔买卖指令〕
l\*} at par 按面值计算;平价
1HBch]J at sight 见票即付
'@Y@H, at the close 按收市盘
5_nkN`x at the opening 按开市盘
UtiS?w6 attestation 见证;见证条款
:D ?%!Q 0 at-the-money option 平价期权
N.u)Mbe attorney 受权人;受托代表人
pWB)N7x& attornment 新拥有人承认书
l0b Y attributable profit 可归属利润
R {+Rvk attributable share value 可归属股份价值
5Y)!q?#H Auckland Stock Exchange 奥克兰证券交易所
fdzD6KZI auction 拍卖
>=i47-H auctioneer 拍卖商
v.,C"^W audit 审计;核数
{JzX`Z30l Audit Commission 审计署
8Hs>+Udl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y'Jb@l`$- 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
^^%sPtp audit review 帐目审查
~^IS{1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
o_EXbS]C audited account 审计帐目;经审计的帐目
}
CJQC audited annual account 经审计的周年帐目
d"nE+pgE audited balance sheet 经审计的资产负债表
z_<
7T4 auditor 核数师;核数主任;审计师
%"DEgIP auditor's certificate 核数师证明书;审计师证明书
6lq7zi}'w auditor's report 核数师报告;审计师报告
zie])_8|h Aussie bond 澳元债券
DCmNxN austerity budget 紧缩预算
cu|#AW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
r+>E`GGQ Australia All Ordinaries Index 澳洲所有普通股票指数
2[Q*?N Australian Dollar [AUD] 澳元
wI}5[m Australian Options Market 澳大利亚期权市场
E'&UWDh Australian Securities Commission 澳洲证券事务监察委员会
7##nY3",^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^`\c;!)F< Australian Stock Exchange 澳大利亚证券交易所
IX^k<Jqr Austrian Schilling [ATS] 奥地利先令
z(3mhMJY authentication 认证;鉴证
yGH'|` authority to purchase 委托购买证;委购书
ZqkP# ]+Y' authorization 认可;核准;授权;授权书
JQE^ bcr authorization by direction 指示授权
.7Ys@;>B authorization by instruction 指令授权
&H,j
.~a&l authorization by warrant 令状授权
kte
Dh7 authorization of unit trust 单位信托的认可
?'$=G4y&? authorized agent 指定代理人
P~i^V;g authorized capital 法定资本
>RBq&'f authorized clerk 出市员
b2H!{a" authorized dealer 认可交易商
)"jG)c^1* authorized financial institution 认可财务机构
}vxb, [# authorized fund 认可基金
hX 9.%-@sR authorized fund house 获授权的基金公司;认可基金公司
0: h;ots' authorized institution 认可机构
C%"h1zWE: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
o~gduNG# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rr*",a"}m authorized insurer 获授权保险人;获认可承保人
)~O{jd
authorized investment 特准投资项目
wQp,RpM authorized person 获授权人
JXGIVH?Rpu authorized representative 获授权代表
av gGz8 authorized share capital 法定股本
V_~}7~
I automated quotation system 自动报价系统
'9*wr* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W2yNEiH 自动交易系统〔香港期货交易所有限公司〕
%7O`]ik: automatic adjustment mechanism 自动调整机制
"(/|[7D) automatic adjustment system 自动调整系统
l?a(= Automatic Clearing House 自动票据交换所
,<|EoravH automatic exchange rates accumulation system 自动化汇率累集系统
eP'e_E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
nPfVZGt automatic teller machine [ATM] 自动柜员机
<hdR:k@# autopay 自动转帐
//e.p6"8h available assets 可用资产
_w^p~To^ available fiscal reserve 现存财政储备
C\.? 3 available profit 可用利润
?;|$R Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
s:R>uGYOd average 平均;平均数;海损
:I F&W=?9 average basic salary 平均基本薪金
Gc4N)oq)}b average consumer expenditure 平均消费开支;一般消费开支
b7xOm"X,N average cost 平均成本
Sy.%>$ z average cost of land production 增辟土地平均成本
++w{)Io Z average daily turnover 平均每日成交额
e{2Za average daily wage rate 平均每日工资率
49/2E@G4. average expenditure pattern 平均开支模式
6/QWzw.0c average growth rate 平均增长率
~mH'8K|l average net fixed assets 固定资产平均净值
ZyU/ .Uk average of relatives 相对价格平均数
,-d2wzhW average price 平均价格
n>^9+Rx|i average propensity to consume 平均消费倾向;一般消费倾向
zGO_S\ average propensity to save 平均储蓄倾向;一般储蓄倾向
MAqETjB average rate 平均率
(q7;/n average revenue 平均收入;平均收益
k"dE?v\cG average stock 平均库存;平均存货
-[=@'NP average yearly rent 平均年租
31g1zdT! avoidance of double taxation 避免双重课税
%D7^. avoidance of tax 避税