A:
2L} SJUk* A share A股;甲类股份
N=QfP abatement of tax 减税;减扣免税额
I.94v
#r ABN AMRO Bank N.V. 荷兰银行
b7wvaRe. above-the-line expenditure 线上项目支出;经常预算支出
V&\[)D'c above-the-line receipt 线上项目收入;经常预算收入
+(1zH-^. ABSA Asia Limited 南非联合亚洲有限公司
)XzI
#iQ absolute change 绝对数值变更
X .5aMm absolute expenditure 实际开支
HP3lz,d absolute guideline figure 绝对准则数字
w6W}"Uw absolute interest 绝对权益
/|eA9 ] absolute order of discharge 绝对破产解除令
jg\Z;_!W absolute profit margin 绝对利润幅度
twlk-2yT! absolute value 实值;绝对值
; o0&`b? absolutely vested interest 绝对既得权益
#EsNeBu absorbed cost 已吸收成本;已分摊成本
D(H>R&b! absorption 吸收;分摊;合并
&qr;IL7' absorption rate 吸收率;摊配率;分摊率
ML8<4o ACB Finance Limited 亚洲商业财务有限公司
H
s"HID acceptable form of reciprocity 合理的互惠条件
:X]itTrGs acceptable rate 适当利率;适当汇率
kMt 8/ E` acceptance agreement 承兑协议
bj"J' acceptance for honour 参加承兑
jhg;%+KB acceptor 承兑人;接受人;受票人
?)1{)Erf8x acceptor for honour 参加承兑人
GP:77)b5 accident insurance 意外保险
_G.>+!"2/
Accident Insurance Association of Hong Kong 香港意外保险公会
UM6(s@$ accident insurance scheme 意外保险计划
"G@g" gP accident year basis 意外年度基准
mM-8+H?~b accommodation 通融;贷款
ktdW`R\+ accommodation bill 通融票据;空头票据
$+3}po\ accommodation party 汇票代发人
X7i/fm{l' account balance 帐户余额;帐户结余
kT!9`S\ account book 帐簿
/O^RF } account collected in advance 预收款项
{'2@(^3 account current book 往来帐簿
5_z33,q2 account of after-acquired property 事后取得的财产报告
ykX/9y+-s account of defaulter 拖欠帐目
2U:H545]] account payable 应付帐款
p-/|mL account payee only [A/C payee only] 只可转帐;存入收款人帐户
Y5FbU account receivable 应收帐款
(3#Cl
1]f account receivable report 应收帐款报表
4W)B'+ZK8 account statement 结单;帐单;会计财务报表
^n"OL*ipG account title 帐户名称;会计科目
)l[M
Q4vWW accountant's report 会计师报告
;Mpy#yIU. Accountant's Report Rules 会计师报告规则
$W9{P; accounting and auditing procedure 会计与审计程序;会计与核数程序
j"|=C$Kn/ Accounting Arrangements 《会计安排》
!/3B3cG accounting basis 会计基础
!cAyTl(_ accounting by Official Receiver 破产管理署署长呈交的帐目
t7?Zxq Accounting Circular 《会计通告》
`P8Vh+7u accounting class 会计类别
B&.FOO accounting date 记帐日期;会计结算日期
de;GrPLAi accounting for money 款项核算
846$x$G4 Accounting Officer 会计主任
+{W>i; U accounting period 会计报告期;会计期
3rcKzS7 accounting policy 会计政策;会计方针
X90J! accounting practice 会计惯例
r.>].~}4 accounting principle 会计准则
Z<SLc,]^ accounting record 会计记录
f/Hm{<BY
accounting report 会计报告
Wr3mQU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pk3<| Accounting Society of China 中国会计学会
6u`)QUmItg accounting statement 会计报表
C~N/A73gF accounting system 会计制度;会计系统
Yl#Rib accounting transaction 会计事项;帐务交易
j
S?xk accounting treatment 会计处理
KOp162X>r accounting year 会计年度
'F_8j; accretion 增值;添加
(''M{n accrual 应计项目;应累算数目
G_k~X" accrual basis 应计制;权责发生制
W81E!RyP` accrual basis accounting 应计制会计;权责发生制会计
OZTPOz. accrue 应累算;应计
pm\x~3jHs accrued benefit 应累算利益
\CXQo4P accrued charges 应计费用
:I:!BXQT$ accrued cumulative preference share dividend 应累算的累积优先股股息
n ;$5Cq!v= accrued expenses 应累算费用
QzzW x2 accrued interest payable 应付利息;应计未付利息
"9^j. accrued interest receivable 应收利息;应计未收利息
"E8zh|m o accrued right 累算权益
J]G?Rc accruing profit 应累算的利润
1!1beR] accumulated fiscal reserve 累积财政储备
=RAh|e accumulated profit 累积利润;滚存溢利
ALNc'MW! accumulated reserve 累积储备
Ju3*lk/j- accumulation of surplus income 累积收益盈余
OV%Q3$15 acquired assets 既得资产
c=L2%XPP acquisition 收购;购置;取得
i 4%xfN acquisition cost 购置成本
,>:;#2+og acquisition expenses 购置费用
]Qfn(u=o acquisition of 100% interest 收购全部股权
3'c0#h@VD acquisition of control 取得控制权
GA?87N acquisition of fixed assets 购置固定资产
H*Kj3NgY acquisition of shell “买壳”
D!.+Y-+Xzu acquisition price 收购价
-t2+|J*
act of God 天灾
FcRW;e8- acting partner 执事合伙人
_jNj-)RB_ active market 买卖活跃的市场;交投畅旺的市场;旺市
9f',7i active partner 积极参与的合伙人
ZP;j9T! active trading 交投活跃
KTn}w:+B\ actual circulation 实际流通
8ZKo_I\
actual cost 实际成本
h|h>u
^@ actual expenditure 实际开支;实际支出
9XRZ$j}L actual income 实际入息;实际收入;实际收益
t7m>A-I actual market 现货市场
|pmZ.r actual price 现货价;实际价格
Bnb#{tL actual profit 实际利润
HVP"A3}KC actual quotation 实盘;实际价位;实际报价
&s$(g~ 4gC actual year basis 按实际年度计算
.GsO.#p{ actuals 实货
C!R1})_^ actuarial investigation 精算调查
dd\n8f actuarial principle 精算原则
EvWzq%z
l actuarial report 精算师报告
n< ud> JIb Actuarial Society of Hong Kong 香港精算学会
~<k,#^"}X actuarial valuation 精算师估值
<%Ostqj actuary 精算师
i%g#+Gw ad referendum agreement 暂定协议;有待覆核的协定
C":o/;,1 ad valorem duty 从价税;按值征税
'^Ql]% _ ad valorem duty system 从价税制
) :\xHR4 ad valorem fee 从价费
Q"t<3-" ad valorem tariff 从价关税
)@L'wW additional allowance 额外免税额
Wt=| additional amount for unexpired risk 未过期风险的额外款额
2A\,-*pc additional assessable profit 补加应评税利润
5Pd"h S additional assessment 补加评税
e89Xb;;w additional commitment 额外承担
AN24Sf'` additional commitment vote 额外承担拨款
fuA&7gNC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fb4`| additional dependent parent allowance 供养父母额外免税额
_x?uU additional provision 额外拨款
ObE,$_ k additional stamp duty 附加印花税
x,otFp additional tax 补加税罚款;补加税款
~,BIf+\XF Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
:sP!p`dl adjudged bankrupt 被裁定破产
3Ezy %7 adjudicated bankrupt 裁定破产人
jWY$5Vq<H adjudication fee 裁定费;评定印花税额手续费;评估契据费
?APeR,"V adjudication of bankruptcy 裁定破产;宣告破产
13+<Q \ adjudication of insolvency 裁定无力偿还债务
{fEwA8Ir adjusted actual 经调整的实数;调整后的实数
lr{?"tl_ adjusted current assets 经调整的流动资产;调整后的流动资产
'/$d0`3B> adjusted figure 经调整的数字;调整后的数额
5i-Rglo adjusted liabilities 经调整的负债;调整后的负债
OI?K/rn adjusted loss 经调整的亏损;调整后的亏损
L9@&2?k 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
PIWux{ adjusted profit 经调整的利润;调整后的利润
IR- dU<<9O adjusted surplus 经调整的盈余额;调整后的盈余额
svuq gSn adjusted value 经调整的价值;调整后的价值
w1Ec_y { adjustment 调整;修订;理算〔保险〕
>^Yq|~[ adjustment centre 调剂中心
DF
g,Xa# adjustment lag 调整过程的时间差距;调整时差
h^*4}GU adjustment mechanism 调整机制
2l
F>1vH adjustment of loss 亏损调整
hTM[8 ~<^ adjustment process 调整过程;调整程序
~O]]N;>72" adjustment range 调整幅度
!Mu|mz= administered exchange rate 受管制汇率
\|U l]1pO8 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PNA\ TXT administration expenses 行政费用
w,Lvt
} administration fee 手续费;行政费
OKP9CLg9
administration in bankruptcy 破产管理
q-rB2 administration order 遗产管理令
%rF?dvb;? administrator 管理人;遗产管理人
? B E6 administrator of the estate 遗产管理人
gi-Yqco admission of debt 债项承认书
p<&Xd}]"^W admission of proof 接纳债权证明
@0eHS+ advance 放贷款项;垫付款项;预支款项;预付款项
<N`J`J-[ advance account 暂支帐目;预付款帐户
dTL5-@ advance compensation 预付补偿金
z OSs[[ advance from shareholder 股东垫款
rC7``#5 advance pending reimbursement 预支以待日后付还
3"kdjOB advanced economy 先进经济体系
9Li%KOY advancement 预付;预付财产
`iJhG^w9M advances warrant 垫款令
Mze;k3 advancing 贷出
=;3fq- adverse balance 逆差
<97d[/7i adverse exchange 逆汇
:KKa4=5L advertisement addressed to shareholders 在报章刊登的致股东通告
3 AHY| advice for collection 托收通知书
+R\vgE68 advice of drawing 提款通知书;汇票通知书
sT/c_^y advice of payment 付款通知
u1~9{"P* Advisory Committee [Securities and Futures Commission]
5|I[>Su 谘询委员会〔证券及期货事务监察委员会〕
q\q=PB6r Advisory Committee on Diversification 经济多元化谘询委员会
Bcjx>#3?L affidavit 誓章;遗产申报誓章
`xc^_781\ affidavit of no receipt 述明无收款的誓章
r&2~~_d3y affiliate 联号;联营公司;附属公司
D!oc>K$B affiliated company 附属公司;联号;联营公司
%&Fk4Z}M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)OLq_':^@ affordability 负担能力
TP}h~8 /; African Development Bank [AfDB] 非洲开发银行
Hh4 n after-acquired property 事后取得的财产
Ic{F*nnM after-hours dealing 市后交易
xEltwuDd? after-tax profit 税后盈利;税后利润;税后溢利
2o9$4{}rG agency agreement 代理协议
S8l1"/?aHE agency expenses 代理机构的开支
4:sjH.u< agency fee 代理费
HeK
h> Agency Law 《代理法》
6SC,;p= agent 代理人;承销人
.p ls! agent of company 公司代理人
cNKUu~C+ agent's fee 代理人费;经纪费
W>=o*{(YO aggregate 总计;总数;总体数字
M@(^AK{mU aggregate amount 总款额;总额
K YkS9_yF aggregate assets and liabilities 总体资产与负债
o%4Gd~ aggregate at constant price 按固定价格计算的总体数字
5I,gBT|B aggregate demand 总需求
jr /lk aggregate gross position 总持仓量
$v`afd y aggregate limit 总限额
O Lc}_ aggregate of salaries tax 合计薪俸税
';G1A aggregate performance 总体表现;总体业绩
zi'Jr)n aggregate supply 总体供应
;oxAe<VIj aggregate surplus 总盈余
m$LVCB aggregate total 整体总额
ZO7&vF} aggregate value 总值;合计价值
9 Q!bt aggregated basis 合计基准
@O}7XRJ_8 aggregated net chargeable income 合计应课税入息实额
9ktEm|F3 aggregation 合并计算;合计;总和
~aXqU#8 aggregation of incomes of husband and wife 夫妇入息合并计算
&(a(W22O aggregation of property 财产的总和
<N(oDa U agio 差价;贴水
axk"^gps 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》
s 1ge0~p3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aP&D9%5 《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》
vNW jH!' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZL<
MC~ 《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》
\#rO!z
d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ya
-i^i\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*<'M!iRC agreement for a settlement 授产协议
o]LRzI agreement for assignment 转让协议
P(SZ68 agreement for sale 售卖协议;买卖协议
"{E qhR~ agreement for sale and purchase 买卖协议
vZ#!uU^a: agreement for the payment of interest 支付利息协议
Pz_NDI agreement for the repayment of money 还款协议
tQ~W EC agreement of reinsurance 再保险协议
3SBZ> Agricultural Bank of China 中国农业银行
o:Zd1"Z air passenger departure tax 飞机乘客离境税
d vOJW". Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
U{ ;l0 2S airport tax 机场税
e.o;eD}" alcohol duty 酒精税
*RR[H6B^]X alienation 让与;让渡;转让
vU*x2fVb} alimony 生活费;赡养费
W"Jn(:& All Ordinaries Index [AOI] 所有普通股指数
#Rew [\$ all risks 全险;综合险
%>WbmpIyc All Sales Record for Stock Market 《股票市场成交报告》
Vh<A2u3& Allied Capital Resources Limited 新联财务有限公司
1P]de'-`j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J.RAmU < allocation letter 拨款信件
'(#g1H3 allocation of fund 分配款项;预留款项
S :8OQI allocation of profit 利润分配;溢利分配
X jE>k!=I allocation warrant 拨款令
gLL\F1|0x allotment 分配;配股
S*"u/b; allotment notice 股份配售通知;配股通知
-Z^4L allotment of shares 股份分配
?`zgq>R}w[ allowable 可获宽免;免税的
1j\aH&)GH allowable business loss 可扣除的营业亏损
6`$[Ini allowable expenses 可扣税的支出
*]x*B@RF allowance 免税额;津贴;备抵;准备金
X['2b78k allowance for debts 债项的免税额
nN3$\gHp8i allowance for depreciation by wear and tear 耗损折旧免税额
\Xt)E[ allowance for funeral expenses 殡殓费的免税额
Ze!92g allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Iia.k'N allowance for repairs and outgoings 修葺及支出方面的免税额
`!G7k allowance to debtor 给债务人的津贴
^ie^VY($ alteration of capital 资本更改
M8@_Uj alternate trustee 候补受托人
*OdX u&5 amalgamation 合并
g6sjc,` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
s(&;q4| ambit of charges 征税范围;收费范围
S*)o)34U amended valuation 经修订的估值
l#@&~f[ American Commodities Exchange 美国商品交易所
p8, 0lo American Express Bank Limited 美国运通银行
n+D#k 8{ American Stock Exchange 美国证券交易所
1Qh`6Ya f amortization 摊销
Z0fJ9HW amount due from banks 存放银行同业的款项
2 [!Mx&^ amount due from banks abroad 存放海外银行同业的款项
P` '$ amount due from holding companies 控股公司欠款
kDB iBNdB amount due from local banks 存放本港银行同业的款项
m]IysyFFK amount due to banks 银行同业的存款
\,sg)^w@ amount due to banks abroad 海外银行同业的存款
>sj
bK% amount due to holding companies 控股公司存款
U&y`-@A4 amount due to local banks 本港银行同业的存款
"L3Xd][ amount due to outport banks 外埠银行同业的存款
:+,st&(E amount for note issue 发行纸币的款额
d<@Mdo<;?g amount of bond 担保契据的款额
T+RZ amount of consideration 代价款额
vN{-?
amount of contribution 供款数额
`ycU-m== amount of indebtedness 负债款额
~2/{3m{3 A amount of principal of the loan 贷款本金额
~F#A
Pt amount of rates chargeable 应征差饷数额
OCHm; amount of share capital 股本额
\~X&o% y amount of sums assured 承保款额
-{9Gagy2& amount of variation 变动幅度
zfjTQMaxh amount of vote 拨款数额
(:Cc3 amount payable 应付款额
%^9:%ytt amount receivable 应收款额
`W[+%b Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XLTD;[jO analysis 分析
&.*uc|{ ancillary risk 附属风险
B50 [O! annual account 周年帐目;周年帐目报表;年度决算;年结
(BERY annual accounting date 年结日期
o@dy:AR annual allowance 每年免税额;年积金;年度津贴;年津
5a(<%Q
<" annual balance 年度余额
CtT~0Y| annual disposable income 每年可动用收入
'1]7zWbW annual estimates 周年预算
Isovwd annual fee 年费
{TL +7kiX/ annual general meeting 周年大会
^t78jfl annual growth rate 年增率;每年增长率
vS M_]fn annual long-term supplement 长期个案每年补助金
ygvzdYd annual pensionable emolument 可供计算退休金的年薪
e`sw*m5 annual report 年报
}f}IA\8] Annual Report on the Consumer Price Index 《消费物价指数年报》
m{&w{3pQk annual return 周年报表;周年申报表;每年报税表格
'; /84j-3F Annual Return Rules 《周年报表规则》
$o^e:Y,
a annual review of consumer prices 每年消费物价回顾
lEfBe)7+ annual roll-forward basis 逐年延展方式
\>)f5 gV@ annual salary 年薪
KtMbze annual statement 年度报表;年度决算表
Ko}2%4on Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:pd&dg!5 annuitant 年金受益人
Bp0bY9xLg_ annuity 年金
k!doIMj annuity contract 年金合约
j??tmo annuity on human life 人寿年金
PV,"-Nv, antecedent debt 先前的债项
JIUtj7HQ ante-dated cheque 倒填日期支票
>%c*Xe anticipated expenditure 预期开支
b|ZLX: anticipated net profit 预期纯利
G+yL;G/ anticipated revenue 预期收入
d,R6` i anti-inflation measure 反通货膨胀措施
Zu=kT}aGg anti-inflationary stance 反通货膨胀立场
6;JP76PD apparent deficit 表面赤字
ozxYH], apparent financial solvency 表面偿债能力
p^8JLC apparent partner 表面合伙人
]
C,1%( application for personal assessment 个人入息课税申请书
C|6{fd4? application of fund 资金应用
;i9>}]6 application to release as liquidator and to destruct the books of accounts and documents
>Me]m<$E; 申请免除清盘人职务及毁灭帐簿与文件
vOgLEN&] appointed actuary 委任精算师
j@C0af appointed auditor 委任核数师;委任审计师
Wg(bD, appointed trustee 委任的受托人
pruWO'b` appointer 委任人
{NeWdC
apportioned pro rata 按比例分摊
v[D&L_ apportionment 分配;分摊
_>v0R' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H'h#wV`( apportionment formula 分摊方程式
Q>IH``1*e apportionment of estate duty 遗产税的分摊
NV#')+Ba appraisal 估价;评估
<9\,QR) appreciable growth 可观增长
01nsdZ- appreciable impact 显着影响
-]QguZE appreciable increase 可观增长
MW]8;`|jC appreciation 增值;升值
Xb+3Xn0}&8 appreciation against other currencies 相对其他货币升值
ja75c~RUw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8&T,LNZoY appreciation tax 增值税
kr{) appropriation 拨款;拨用;拨付
-gSj>b7T appropriation account 拨款帐目
q5?L1 Appropriation Bill 拨款法案
"=ElCaP} appropriation-in-aid system 补助拨款办法
a)S(p1BGg approved assets 核准资产
</yo9. approved basket stock 认可一篮子证券
lzoeST approved budget 核准预算
VV\Xb31J approved charitable donation 认可慈善捐款
Bj&_IDs4 approved charitable institution 认可慈善机构
ru(J5+H approved currency 核准货币;认可货币
SKJW%(|3 approved estimates 核准预算
Q)+Y} approved estimates of expenditure 核准开支预算
\[k%)_ approved overseas insurer 核准海外保险人
o4'Wr approved overseas trust company 核准海外信托公司
(+x]##Q approved pooled investment fund 核准汇集投资基金
\=8=wQv approved provident fund scheme 认可公积金计划
,|iy1yg( approved provision 核准拨款
jnDQ{D approved redeemable share 核准可赎回股份
q\U4n[Zk approved regional stock 认可地区性证券
}Eb]9c\ approved retirement scheme 认可退休金计划
^vn\4 approved subordinated loan 核准附属贷款
`x4E;Wjv arbitrage 套戥;套汇;套利
|1i]L @& arbitrageur 套戥者;套汇者
:Q=z=`*2w arbitrary amount 临时款项
UnjNR[= arrangement 措施;安排;协定
C1D !
V: arrears 欠款
,$BgR2^ arrears of pay 欠付薪酬
;24'f-Eri arrears of revenue 逾期未收税款;逾期未收的帐项
-s89)lUkS articles of association 组织章程;组织细则;组织章程细则
CfY7<o1> Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
O8$~*NFJf ascertainment of profit 确定利润
Ft$^x-d "Asia Clear" “亚洲结算系统”
Nor`c+,4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
NZ)b:~a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&PSTwZd Asian Development Fund [ADF] 亚洲发展基金
WCoF{* Asian dollar bond 亚洲美元债券
HNFhH0+^ Asian dollar market 亚洲美元市场
4$F:NW,v:) Asian dollar rate 亚洲美元利率
shy Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mw Z'=H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7y;u} 1 asked price 沽盘;喊价;索价;卖方报价
($:y\,5(9I assessable income 应评税入息
0IpST assessable loss 应评税亏损
]DU61Z"v?b assessable profit 应评税利润
*0-v!\{ assessable value 应评税值
RZe#|k+
8 assessed profit 估定利润
HrDTn&/ assessed value 经评估价值
.
Jb?]n assessment 评税;评定;估价;评税单
2pjW,I!` assessment number 评税编号;估价编号
33,;iE assessment of additional tax 补加税评税
r/^tzH's assessment of performance 业绩评估;实绩评价
0w'|d@*wV Assessor 评税主任
}ymc5- asset price bubbles 资产价格泡沫
;fj9n- asset-backed securities 具资产保证的证券
rWqkdi1 assets accretion 资产增值
%P(;8sS assets and liabilities 资产与负债
Kc-Y assets betterment statement 资产递增表;资产改进表
#TIX_ RXh assets lending 实物放款;有抵押贷款
2k+=kt assets of the company passing on the death 死者去世时转移的公司资产
fMyE}z assets pledged as security for liabilities 用作负债抵押的资产
|@+8]dy:l assets portfolio 资产投资组合
[qW<D/@ assets price 资产价格
}}s8D>;G~ assets quality 资产质素
N:OD0m%`) assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
4uX,uEa assets securitization 资产证券化
6mi$.'
qP assets situated outside Hong Kong 在香港以外地方的资产
tnN'V assets stripping 削减资产;拆卖资产
Tt`L(oF assets value 资产值
H/pcXj assignee 承让人
^g-Fg>&M assignment 转让;转让书;转让契
C(xqvK~p assignment of interest 权益转让
=zz+<!! assignment of letters patent and trade mark 专利证书及商标转让
db<q-u assignment of property 物业转让;物业转让书
Uld_X\;Q4 assignment right 转让权
9e-*JYF]C assignor 转让人
m';#R9\Fz associate 有联系的人;有关连人士;相联者;合伙人;联系人
EZ..^M3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
L#`7 FaM? associate member 附属会员
>kt~vJI associated body corporate 相联法人团体
<sO?ev[ associated company 相联公司;联属公司
>6XDX=JVI associated corporation 相联法团
)-)ss"\+Ju Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Fgskb"k/ 公认会计师公会〔英国〕
- J{Dxz Association of Futures Exchange Brokers 香港期货经纪协会
{3.*7gnY\L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|OOXh[y association of underwriters 承保人组织
tSI& "- assumption of control 接管
v'h3CaA9j assurance 担保;保险;转易;转易书
W^003*m~~K assurance of interest 权益的转易
Q^[e/U, at 19XX price 按一九XX年价格计算
FPvuzBJ at a discount 按赔价计算;按贴水价格计算;打折扣
1!X1wCT at a premium 按溢价计算;按升水价格计算
.4Iw=T_ at call 通知付款;按通知
4=~ 9v at constant market price 按固定市价计算
W)|c[Q\ at constant price 按固定价格计算
:jBZK=3F> at cost 按成本计算
Q@7l"8#[t at current market price 按当时市价计算;按现时市价计算
nt drXg at current price 按当时价格计算;按现时价格计算
C2CYIok$& at factor cost 按要素成本计算;按生产要素成本计算
k& WS$R?u at money-of-the-day price 按付款当日价格计算
GSC{F#:z at or better 按指定或较佳价位〔买卖指令〕
Fq vQk at par 按面值计算;平价
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at sight 见票即付
R:]/{b4Uq at the close 按收市盘
gW'P`Oxw at the opening 按开市盘
KbXbT attestation 见证;见证条款
dFdlB`L at-the-money option 平价期权
6 #-6Bh)>4 attorney 受权人;受托代表人
oSN8Xn*qr attornment 新拥有人承认书
,2RC |h^O, attributable profit 可归属利润
1P+Mv^%I attributable share value 可归属股份价值
)Y=w40Yzd Auckland Stock Exchange 奥克兰证券交易所
C usVW auction 拍卖
?@3#c auctioneer 拍卖商
/&*m1EN#o audit 审计;核数
oK#\HD4U Audit Commission 审计署
LKIW*M Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
DLNa6 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〕
olYPlHF audit review 帐目审查
Y0 @'za^y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"kcpA#uD| audited account 审计帐目;经审计的帐目
.Ln;m8 audited annual account 经审计的周年帐目
FYp|oD2=1 audited balance sheet 经审计的资产负债表
f<g>dQlE auditor 核数师;核数主任;审计师
jK\V|5k auditor's certificate 核数师证明书;审计师证明书
"}0)YRz% auditor's report 核数师报告;审计师报告
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*< Aussie bond 澳元债券
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austerity budget 紧缩预算
cSY2#u|v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
u(8 _[/_B Australia All Ordinaries Index 澳洲所有普通股票指数
1y},9ym Australian Dollar [AUD] 澳元
7k'=F m6za Australian Options Market 澳大利亚期权市场
<P+G7!KZ& Australian Securities Commission 澳洲证券事务监察委员会
hZp=BM"bJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8]sTX9 Australian Stock Exchange 澳大利亚证券交易所
'q{PtYr Austrian Schilling [ATS] 奥地利先令
>(IITt authentication 认证;鉴证
}%-UL{3% authority to purchase 委托购买证;委购书
]cx" authorization 认可;核准;授权;授权书
vh<]aiY authorization by direction 指示授权
//#xK D authorization by instruction 指令授权
fKPiRlLS authorization by warrant 令状授权
JVD@I{ authorization of unit trust 单位信托的认可
q,<n,0)K authorized agent 指定代理人
kb/|;! authorized capital 法定资本
pi^^L@@d authorized clerk 出市员
B.]qrS| authorized dealer 认可交易商
66I|0_ authorized financial institution 认可财务机构
>&$ $(Bp authorized fund 认可基金
mgJShn8] authorized fund house 获授权的基金公司;认可基金公司
B0-4ZT authorized institution 认可机构
."~7 \E> t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lAdOC5+JX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t7{L[C$ authorized insurer 获授权保险人;获认可承保人
RnMB Gxa authorized investment 特准投资项目
@m+pr\h( authorized person 获授权人
GCcwEl!K^ authorized representative 获授权代表
?R|fS*e2EB authorized share capital 法定股本
)m|X;eEo automated quotation system 自动报价系统
* \=2KIF' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
mtSNl|O&{ 自动交易系统〔香港期货交易所有限公司〕
s5c! ^,L8 automatic adjustment mechanism 自动调整机制
N,WI{* automatic adjustment system 自动调整系统
D< nlb- Automatic Clearing House 自动票据交换所
DZHrR:q?e automatic exchange rates accumulation system 自动化汇率累集系统
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}20=I+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9F2w.(m automatic teller machine [ATM] 自动柜员机
c*y$bf< autopay 自动转帐
v+xgxQGYH available assets 可用资产
K!IF?iell available fiscal reserve 现存财政储备
OSSd;ueur$ available profit 可用利润
1VhoJGH;C Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Ck ~V5 average 平均;平均数;海损
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n(5!L( average basic salary 平均基本薪金
Y0/jH2 n average consumer expenditure 平均消费开支;一般消费开支
'_q: vjX average cost 平均成本
opUKrB average cost of land production 增辟土地平均成本
`A4QU,0
8h average daily turnover 平均每日成交额
Bg+<*z-?e average daily wage rate 平均每日工资率
F|]o9&/<] average expenditure pattern 平均开支模式
ATYQ6E[{MV average growth rate 平均增长率
AIvL#12 average net fixed assets 固定资产平均净值
F<PWBs% average of relatives 相对价格平均数
*=-__|t average price 平均价格
WmT}t average propensity to consume 平均消费倾向;一般消费倾向
$$2S*qY average propensity to save 平均储蓄倾向;一般储蓄倾向
At`1) average rate 平均率
% j[O&[s}
average revenue 平均收入;平均收益
cCo07R average stock 平均库存;平均存货
u^#4G7< average yearly rent 平均年租
33#7U+~]@ avoidance of double taxation 避免双重课税
gFWEodx,9 avoidance of tax 避税