A:
KJv%t_4'F A share A股;甲类股份
';!-a]N abatement of tax 减税;减扣免税额
Ux{0)"fj ABN AMRO Bank N.V. 荷兰银行
3)L#V
. above-the-line expenditure 线上项目支出;经常预算支出
=CD.pw)B1 above-the-line receipt 线上项目收入;经常预算收入
q#I'@Jbj ABSA Asia Limited 南非联合亚洲有限公司
iBtG@M absolute change 绝对数值变更
TvS<;0~K absolute expenditure 实际开支
4[&&E7]EX absolute guideline figure 绝对准则数字
)_OGt [_H absolute interest 绝对权益
5UOqS#"0 absolute order of discharge 绝对破产解除令
q`.=/O' absolute profit margin 绝对利润幅度
Lb?q5_ absolute value 实值;绝对值
)q.ZzijG/ absolutely vested interest 绝对既得权益
'U*#71S absorbed cost 已吸收成本;已分摊成本
dh.{lvlX| absorption 吸收;分摊;合并
jl]3B absorption rate 吸收率;摊配率;分摊率
/I1n${{5 ACB Finance Limited 亚洲商业财务有限公司
'rS\9T acceptable form of reciprocity 合理的互惠条件
zb4{nzX= acceptable rate 适当利率;适当汇率
mXS"nd30bD acceptance agreement 承兑协议
R'6(eA[K acceptance for honour 参加承兑
Ihr[44# acceptor 承兑人;接受人;受票人
'n1$Y%t acceptor for honour 参加承兑人
.{ZJywE< accident insurance 意外保险
zg@i7T Accident Insurance Association of Hong Kong 香港意外保险公会
J#FHR/zV accident insurance scheme 意外保险计划
;MK|l,aIQ accident year basis 意外年度基准
CE!cZZ accommodation 通融;贷款
>,tJq% accommodation bill 通融票据;空头票据
bfEH>pQ># accommodation party 汇票代发人
Slj
U=, account balance 帐户余额;帐户结余
KATf9-Sz account book 帐簿
c~ vql4 account collected in advance 预收款项
_cC1u7U9 account current book 往来帐簿
10.ZBfn account of after-acquired property 事后取得的财产报告
$E[M[1j account of defaulter 拖欠帐目
AWPgrv/ account payable 应付帐款
S8+l!$7 account payee only [A/C payee only] 只可转帐;存入收款人帐户
'h7x@[| account receivable 应收帐款
if*~cPnN account receivable report 应收帐款报表
aMxj{*v7 account statement 结单;帐单;会计财务报表
Q[aF"5h% account title 帐户名称;会计科目
yPe9KN_ accountant's report 会计师报告
6Vncr} Accountant's Report Rules 会计师报告规则
G<k.d"< accounting and auditing procedure 会计与审计程序;会计与核数程序
mPqKk Accounting Arrangements 《会计安排》
;DhAw 1 accounting basis 会计基础
N`$F>E,T% accounting by Official Receiver 破产管理署署长呈交的帐目
C[hNngb7R Accounting Circular 《会计通告》
0%%y9;o accounting class 会计类别
JiO8EIM accounting date 记帐日期;会计结算日期
<;'{Tj-" accounting for money 款项核算
mxBx?xM- Accounting Officer 会计主任
O!hp=`B,jf accounting period 会计报告期;会计期
sZxTsUW accounting policy 会计政策;会计方针
\IYv9ScAx accounting practice 会计惯例
Vgkj4EE accounting principle 会计准则
FGie*t accounting record 会计记录
>R_m@$` accounting report 会计报告
\ykA7Y% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oM^vJ3 Accounting Society of China 中国会计学会
Q4*{+$A accounting statement 会计报表
&/2+'wCp5 accounting system 会计制度;会计系统
"L`BuAB accounting transaction 会计事项;帐务交易
DfU= i'R accounting treatment 会计处理
!fd>wvJ,: accounting year 会计年度
GA`
bWl accretion 增值;添加
r..f$FF)\ accrual 应计项目;应累算数目
c`hENPhW accrual basis 应计制;权责发生制
zHg=K / accrual basis accounting 应计制会计;权责发生制会计
7HY8 F5Brx accrue 应累算;应计
w|6?A- accrued benefit 应累算利益
#G?#ot2o accrued charges 应计费用
f*88k='\W accrued cumulative preference share dividend 应累算的累积优先股股息
(UhJ Pco" accrued expenses 应累算费用
}EHL
}Q accrued interest payable 应付利息;应计未付利息
BzH0"xq^ accrued interest receivable 应收利息;应计未收利息
_TmKn!Jw accrued right 累算权益
E(_k#X accruing profit 应累算的利润
Rq e|7/As accumulated fiscal reserve 累积财政储备
@%*@Rar accumulated profit 累积利润;滚存溢利
zBwqIJfM accumulated reserve 累积储备
u|.|dv'mbp accumulation of surplus income 累积收益盈余
,)!%^~v acquired assets 既得资产
ntB#2S acquisition 收购;购置;取得
;@Z1y acquisition cost 购置成本
e-UWbn'~ acquisition expenses 购置费用
)*6 acquisition of 100% interest 收购全部股权
#H4<8B acquisition of control 取得控制权
a5O$he acquisition of fixed assets 购置固定资产
]bmf}& acquisition of shell “买壳”
f%1\1_^g acquisition price 收购价
7fzH(H act of God 天灾
!FyO5`v acting partner 执事合伙人
K^[m-- active market 买卖活跃的市场;交投畅旺的市场;旺市
~;pP@DA active partner 积极参与的合伙人
ahZ@4v active trading 交投活跃
lKU{jWA actual circulation 实际流通
6vxRam6[?? actual cost 实际成本
WlY\R>x# actual expenditure 实际开支;实际支出
n9 FA`e actual income 实际入息;实际收入;实际收益
jk_yrbLc actual market 现货市场
\K}KnJ actual price 现货价;实际价格
[McH l1a actual profit 实际利润
H^`J(J+ actual quotation 实盘;实际价位;实际报价
xluAjOQ6 actual year basis 按实际年度计算
hVT>HER actuals 实货
$FIJI^Kd7 actuarial investigation 精算调查
\I/"W#\SJo actuarial principle 精算原则
=jpRv<X|, actuarial report 精算师报告
0)\(y Actuarial Society of Hong Kong 香港精算学会
;{&4jcV* actuarial valuation 精算师估值
1:M'|uc actuary 精算师
pFiE2V_aS ad referendum agreement 暂定协议;有待覆核的协定
7mv([}Va ad valorem duty 从价税;按值征税
nRw.82eK. ad valorem duty system 从价税制
2XV|( ad valorem fee 从价费
7h!nt=8Y ad valorem tariff 从价关税
EbVC4uY additional allowance 额外免税额
5T9[a additional amount for unexpired risk 未过期风险的额外款额
x*tCm8`{ additional assessable profit 补加应评税利润
.YH#+T' additional assessment 补加评税
{|j-e{* additional commitment 额外承担
$AvaOI.l additional commitment vote 额外承担拨款
p`Tl)[* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y#-c<o}f additional dependent parent allowance 供养父母额外免税额
BT;1"l< additional provision 额外拨款
'43U v additional stamp duty 附加印花税
<nV 3`L&] additional tax 补加税罚款;补加税款
mr_NArF Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
;}KJ[5i-V adjudged bankrupt 被裁定破产
4AvIU!0w adjudicated bankrupt 裁定破产人
Z\QNn adjudication fee 裁定费;评定印花税额手续费;评估契据费
=>Z4vWX* adjudication of bankruptcy 裁定破产;宣告破产
Sx Bo% adjudication of insolvency 裁定无力偿还债务
;0$qT$, adjusted actual 经调整的实数;调整后的实数
9^ C6ZgNS adjusted current assets 经调整的流动资产;调整后的流动资产
f* h nzj adjusted figure 经调整的数字;调整后的数额
*!Gb_!98 adjusted liabilities 经调整的负债;调整后的负债
;[g~h |{6 adjusted loss 经调整的亏损;调整后的亏损
A,4}
$-7 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
=z<sx2#* adjusted profit 经调整的利润;调整后的利润
MIZ!+[At adjusted surplus 经调整的盈余额;调整后的盈余额
[xGL0Z%)t adjusted value 经调整的价值;调整后的价值
^ yF
Wvfh4 adjustment 调整;修订;理算〔保险〕
RLLL=?W@ adjustment centre 调剂中心
tpeMq- adjustment lag 调整过程的时间差距;调整时差
DAtAc(05) adjustment mechanism 调整机制
wa&:86~l? adjustment of loss 亏损调整
p&`I#6{ adjustment process 调整过程;调整程序
/Jc^XWf adjustment range 调整幅度
B=X_c5 administered exchange rate 受管制汇率
l+`CgYo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;
+Ie<oW administration expenses 行政费用
@8:c3(! administration fee 手续费;行政费
ntL%&wY administration in bankruptcy 破产管理
Q'ib7R;V, administration order 遗产管理令
:'fK`G
6 administrator 管理人;遗产管理人
{+kWK;1 administrator of the estate 遗产管理人
L+lye Ir' admission of debt 债项承认书
@Y(7n/*
admission of proof 接纳债权证明
_$HC NFdh advance 放贷款项;垫付款项;预支款项;预付款项
xs"\c7pC advance account 暂支帐目;预付款帐户
(f#{<^ gd advance compensation 预付补偿金
JE$$6X advance from shareholder 股东垫款
LA6Ik_-F advance pending reimbursement 预支以待日后付还
(V/!0Lj advanced economy 先进经济体系
I3l1 _ advancement 预付;预付财产
bOV]!)o advances warrant 垫款令
Nii5}, advancing 贷出
Ur""&@ adverse balance 逆差
:N
xksL^ adverse exchange 逆汇
,>TDxI; advertisement addressed to shareholders 在报章刊登的致股东通告
`sRys oW advice for collection 托收通知书
Q2@yUDd! advice of drawing 提款通知书;汇票通知书
q^@*k,HG advice of payment 付款通知
{w99~? Advisory Committee [Securities and Futures Commission]
RcI0n"Gi_ 谘询委员会〔证券及期货事务监察委员会〕
w%6 L" Advisory Committee on Diversification 经济多元化谘询委员会
PbMvM affidavit 誓章;遗产申报誓章
g$#JdN affidavit of no receipt 述明无收款的誓章
9w\C
vO&R affiliate 联号;联营公司;附属公司
5y~B/.YY affiliated company 附属公司;联号;联营公司
1py>[II@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%.{xo.`a[ affordability 负担能力
|l?*' = African Development Bank [AfDB] 非洲开发银行
k9&pX8# after-acquired property 事后取得的财产
mT1Q7ta*P after-hours dealing 市后交易
U/rFH9e$ after-tax profit 税后盈利;税后利润;税后溢利
|B),N f|a agency agreement 代理协议
'1\UFz agency expenses 代理机构的开支
f{]W*!VV- agency fee 代理费
)L,Nh~ Agency Law 《代理法》
~@D!E/hZx agent 代理人;承销人
l~*d0E-$ agent of company 公司代理人
Y3'dV) agent's fee 代理人费;经纪费
oYeFOw` aggregate 总计;总数;总体数字
lJ4/bL2I/ aggregate amount 总款额;总额
lstnxi%x aggregate assets and liabilities 总体资产与负债
>LEp EMJ\ aggregate at constant price 按固定价格计算的总体数字
S?~/
V ] aggregate demand 总需求
7{f{SIB aggregate gross position 总持仓量
(*!4O>] aggregate limit 总限额
qKuHd~M{ 1 aggregate of salaries tax 合计薪俸税
t@`Sa< aggregate performance 总体表现;总体业绩
<>=abgg aggregate supply 总体供应
twPD'X!r aggregate surplus 总盈余
TiI3<.a! aggregate total 整体总额
.ldBl aggregate value 总值;合计价值
piPV&ytI aggregated basis 合计基准
Jqt|'G3 aggregated net chargeable income 合计应课税入息实额
8.' THLI aggregation 合并计算;合计;总和
`SYq/6$VEH aggregation of incomes of husband and wife 夫妇入息合并计算
7)Bizlf aggregation of property 财产的总和
I{u+=0^Y agio 差价;贴水
o7:"Sl2AD Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~T'$gl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
')E4N+h/ 《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》
88atj+N] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LO,k'gg< 《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》
DEpn> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NUX2{8gs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TJ(vq] |& agreement for a settlement 授产协议
M 0RVEhX agreement for assignment 转让协议
N*>&XJ# agreement for sale 售卖协议;买卖协议
dxWG+S agreement for sale and purchase 买卖协议
a[V4EX1E agreement for the payment of interest 支付利息协议
zLV k7u{e agreement for the repayment of money 还款协议
'C1yqkIa` agreement of reinsurance 再保险协议
Jb`yK@x Agricultural Bank of China 中国农业银行
0kld77tn
2 air passenger departure tax 飞机乘客离境税
Ns`:= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e&XJK*Wf airport tax 机场税
JuXuS alcohol duty 酒精税
]Saw}agE[% alienation 让与;让渡;转让
W q>qso alimony 生活费;赡养费
1ba* U~OEg All Ordinaries Index [AOI] 所有普通股指数
CjlA"_!%E all risks 全险;综合险
cP (is! All Sales Record for Stock Market 《股票市场成交报告》
Z "g6z#L& Allied Capital Resources Limited 新联财务有限公司
1
gx(L*y, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?$rHyI allocation letter 拨款信件
B"fKv0 allocation of fund 分配款项;预留款项
#_[W*-|L allocation of profit 利润分配;溢利分配
A**PGy.Ni allocation warrant 拨款令
c ,RY
j allotment 分配;配股
j+>&~ allotment notice 股份配售通知;配股通知
-axV;+"b allotment of shares 股份分配
Z:s:NvFX allowable 可获宽免;免税的
2w? 5vSv allowable business loss 可扣除的营业亏损
S k&l8" allowable expenses 可扣税的支出
I &I
q allowance 免税额;津贴;备抵;准备金
meNz0ve
allowance for debts 债项的免税额
GLIP;)h1 allowance for depreciation by wear and tear 耗损折旧免税额
J?N9*ap) allowance for funeral expenses 殡殓费的免税额
;Q} H'Wg, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[?Ub =sp allowance for repairs and outgoings 修葺及支出方面的免税额
_ 0Ced&i allowance to debtor 给债务人的津贴
=)Q0=!%- alteration of capital 资本更改
Ffp<|2T2_ alternate trustee 候补受托人
a2N4Jg@ amalgamation 合并
!4l\*L ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+4%:q~C ambit of charges 征税范围;收费范围
H0 .,h; amended valuation 经修订的估值
3?R QPP American Commodities Exchange 美国商品交易所
#yVMC;J?W American Express Bank Limited 美国运通银行
nmrYB w> American Stock Exchange 美国证券交易所
^U4|TR6mub amortization 摊销
hu+% X.F4 amount due from banks 存放银行同业的款项
_C97G& amount due from banks abroad 存放海外银行同业的款项
~NtAr1 amount due from holding companies 控股公司欠款
AE"E($S` amount due from local banks 存放本港银行同业的款项
d(-$ {
c amount due to banks 银行同业的存款
XUyoZl? amount due to banks abroad 海外银行同业的存款
=wy 3h0k^ amount due to holding companies 控股公司存款
>av.pJ(> amount due to local banks 本港银行同业的存款
I^z$0 amount due to outport banks 外埠银行同业的存款
NJglONO amount for note issue 发行纸币的款额
1"82JN|! amount of bond 担保契据的款额
axW4cS ? amount of consideration 代价款额
)tV^)n[w amount of contribution 供款数额
SLze) ?. amount of indebtedness 负债款额
yNb
:zoT amount of principal of the loan 贷款本金额
mrfc.{`[
amount of rates chargeable 应征差饷数额
Hf'yRKACj amount of share capital 股本额
#`0iN+qh amount of sums assured 承保款额
d^w*!<8 amount of variation 变动幅度
F& 'HZX amount of vote 拨款数额
$Di2BA4Di amount payable 应付款额
Y%V|M0 0` amount receivable 应收款额
d">Ya !W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9$xEktfV analysis 分析
plY`lqm ancillary risk 附属风险
*0^t;A+ annual account 周年帐目;周年帐目报表;年度决算;年结
'*KP{"3\ annual accounting date 年结日期
DjT ekn annual allowance 每年免税额;年积金;年度津贴;年津
M\s^>7es annual balance 年度余额
-0)So annual disposable income 每年可动用收入
^gdg0y!5~ annual estimates 周年预算
-e{H 8ro annual fee 年费
pw7_j;}l annual general meeting 周年大会
UI4Xv annual growth rate 年增率;每年增长率
Vo%UiVHy annual long-term supplement 长期个案每年补助金
diLjUC`69 annual pensionable emolument 可供计算退休金的年薪
,QpDz{8 annual report 年报
d\ &jl`8* Annual Report on the Consumer Price Index 《消费物价指数年报》
+(3PY e\ annual return 周年报表;周年申报表;每年报税表格
|7CH Annual Return Rules 《周年报表规则》
JAA P5ur annual review of consumer prices 每年消费物价回顾
_]=` F
l annual roll-forward basis 逐年延展方式
i`g>Y5 annual salary 年薪
N[$(y}
!s annual statement 年度报表;年度决算表
T_}\ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
vR?L/G^. annuitant 年金受益人
Z6b3gV annuity 年金
X
|f'e@ annuity contract 年金合约
V#TA%> annuity on human life 人寿年金
(!'; antecedent debt 先前的债项
Oed&B ante-dated cheque 倒填日期支票
7 #,+Q(2 anticipated expenditure 预期开支
(WW,]#^
anticipated net profit 预期纯利
"gCSbMq(Vq anticipated revenue 预期收入
B(MO!GNg= anti-inflation measure 反通货膨胀措施
nDvny0^a anti-inflationary stance 反通货膨胀立场
>NwrJSx apparent deficit 表面赤字
u%O^hcfb apparent financial solvency 表面偿债能力
fxLhVJ"b apparent partner 表面合伙人
`,(1' application for personal assessment 个人入息课税申请书
%;9eh' application of fund 资金应用
ZUyM:$ application to release as liquidator and to destruct the books of accounts and documents
zYOPE 6E 申请免除清盘人职务及毁灭帐簿与文件
n20H{TA appointed actuary 委任精算师
IBVP4&}x$ appointed auditor 委任核数师;委任审计师
-}UCdaQ3 appointed trustee 委任的受托人
0zpP$q$ appointer 委任人
}}qR~.[ apportioned pro rata 按比例分摊
8I C(( apportionment 分配;分摊
nm'm*sU\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@D"1}CW apportionment formula 分摊方程式
S$"A[ apportionment of estate duty 遗产税的分摊
7$GP#V1r/ appraisal 估价;评估
@fpxGMy& appreciable growth 可观增长
"`:#sF9S appreciable impact 显着影响
qc\o>$-:` appreciable increase 可观增长
}7$\F!R appreciation 增值;升值
aG|)k, appreciation against other currencies 相对其他货币升值
_@jKFDPL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UsQv!Cwu^ appreciation tax 增值税
2$NP46z} appropriation 拨款;拨用;拨付
RpLm'~N' appropriation account 拨款帐目
q@(N 38D Appropriation Bill 拨款法案
W,agPG\+ appropriation-in-aid system 补助拨款办法
j7-#">YL approved assets 核准资产
]-.Q9cjc$q approved basket stock 认可一篮子证券
%
wRJ"T`Tt approved budget 核准预算
@V :b Co approved charitable donation 认可慈善捐款
of& vQ approved charitable institution 认可慈善机构
nTu" approved currency 核准货币;认可货币
oS_p/$F, approved estimates 核准预算
<R{\pz2w approved estimates of expenditure 核准开支预算
/gFyow1W approved overseas insurer 核准海外保险人
6}ax~wYct approved overseas trust company 核准海外信托公司
uR"]w7= approved pooled investment fund 核准汇集投资基金
+[2lS54"W4 approved provident fund scheme 认可公积金计划
00pHnNoxW approved provision 核准拨款
u gfV' approved redeemable share 核准可赎回股份
5o~Z> approved regional stock 认可地区性证券
EoY#D'[ approved retirement scheme 认可退休金计划
\iVYhl approved subordinated loan 核准附属贷款
m@c2'*&Y arbitrage 套戥;套汇;套利
w-nkf
M~ arbitrageur 套戥者;套汇者
^ O` arbitrary amount 临时款项
9DtSYd/ arrangement 措施;安排;协定
E$G"R= arrears 欠款
[=E<iPl arrears of pay 欠付薪酬
GV[[[fu arrears of revenue 逾期未收税款;逾期未收的帐项
rbtPG=t_R articles of association 组织章程;组织细则;组织章程细则
WJ9u3+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
sox90o 7 ascertainment of profit 确定利润
F37,u| "Asia Clear" “亚洲结算系统”
<I|ryPU9{X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jA]xpf6} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v5$zz w Asian Development Fund [ADF] 亚洲发展基金
A`r&"i OKA Asian dollar bond 亚洲美元债券
E>V8|Hz; Asian dollar market 亚洲美元市场
5!cplx=< Asian dollar rate 亚洲美元利率
2dI:],7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zu|pL`X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lMO0d_:b1 asked price 沽盘;喊价;索价;卖方报价
Q'=!1^& assessable income 应评税入息
aVtwpkgZ assessable loss 应评税亏损
4*dT|NU assessable profit 应评税利润
"1#,d#Q $ assessable value 应评税值
/cjf 1Dc assessed profit 估定利润
H+0 * assessed value 经评估价值
A qm0|GlJ assessment 评税;评定;估价;评税单
L"b5P2{c assessment number 评税编号;估价编号
?4~lA
L1 assessment of additional tax 补加税评税
QnGJ4F assessment of performance 业绩评估;实绩评价
} M~AkJL Assessor 评税主任
$Y4
Ao-@ asset price bubbles 资产价格泡沫
TM RXl.1 asset-backed securities 具资产保证的证券
G![1+2p:Tq assets accretion 资产增值
\m.{^Xd~ assets and liabilities 资产与负债
0bd.ess assets betterment statement 资产递增表;资产改进表
0s4j> assets lending 实物放款;有抵押贷款
?D~uR2+Z assets of the company passing on the death 死者去世时转移的公司资产
PHOW,8)dZh assets pledged as security for liabilities 用作负债抵押的资产
WMC6dD_6e assets portfolio 资产投资组合
4v?S`w:6 assets price 资产价格
!kz\
{ assets quality 资产质素
k4l72 'P assets realization 资产变现
`150$*K&B assets refinancing arrangement 资产再集资安排
}ps6}_FE assets securitization 资产证券化
O,;SA assets situated outside Hong Kong 在香港以外地方的资产
M>^IQ assets stripping 削减资产;拆卖资产
;}PL/L$L6; assets value 资产值
N,1wfOE assignee 承让人
bIhL!Ty T. assignment 转让;转让书;转让契
+*!! assignment of interest 权益转让
RcE%?2lD assignment of letters patent and trade mark 专利证书及商标转让
]zm6;/S assignment of property 物业转让;物业转让书
lwB!ti assignment right 转让权
s-DtkO
assignor 转让人
l;C_A;y\ associate 有联系的人;有关连人士;相联者;合伙人;联系人
BdYh: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4q~E\l|.5 associate member 附属会员
&Y&zUfA associated body corporate 相联法人团体
{p/m+m associated company 相联公司;联属公司
\E30.>%, associated corporation 相联法团
{!4%Z9G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
aD:+,MZ 公认会计师公会〔英国〕
bd9c/>& Association of Futures Exchange Brokers 香港期货经纪协会
s0h)~z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"N;|~S)w! association of underwriters 承保人组织
S,v`rmI assumption of control 接管
- t+Mh. assurance 担保;保险;转易;转易书
'F~u \m=E assurance of interest 权益的转易
B?4\IXek at 19XX price 按一九XX年价格计算
8BN'fWl&E at a discount 按赔价计算;按贴水价格计算;打折扣
&d2/F i+ at a premium 按溢价计算;按升水价格计算
o]j* at call 通知付款;按通知
<eI;Jph5 at constant market price 按固定市价计算
iOyYf!yg at constant price 按固定价格计算
g$tW9 Q at cost 按成本计算
BCj&z{5"7e at current market price 按当时市价计算;按现时市价计算
?b0\[ at current price 按当时价格计算;按现时价格计算
,)RdXgCs at factor cost 按要素成本计算;按生产要素成本计算
h
Na<LZ at money-of-the-day price 按付款当日价格计算
wVVe L$28 at or better 按指定或较佳价位〔买卖指令〕
jL8zH at par 按面值计算;平价
/IC'R"V a at sight 见票即付
Zry>s0 at the close 按收市盘
JB|I/\(A at the opening 按开市盘
B?M+`; attestation 见证;见证条款
y/FisX at-the-money option 平价期权
)v9[/
]*P attorney 受权人;受托代表人
j0GI[# attornment 新拥有人承认书
x0d+cSw attributable profit 可归属利润
'tbb"MEi4 attributable share value 可归属股份价值
76m[o Auckland Stock Exchange 奥克兰证券交易所
S;NXOsSu auction 拍卖
![ QQF| auctioneer 拍卖商
=bDG|:+ audit 审计;核数
"OPUGwf Audit Commission 审计署
=~h54/#[I Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(pmo[2kg 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〕
q2Kn3{ audit review 帐目审查
jz)H?UuDY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
piP8ObGjy audited account 审计帐目;经审计的帐目
Rc4EFHL audited annual account 经审计的周年帐目
Q@8[q l1l audited balance sheet 经审计的资产负债表
--9mTqx auditor 核数师;核数主任;审计师
=%3nKSg auditor's certificate 核数师证明书;审计师证明书
_=8+_OEk auditor's report 核数师报告;审计师报告
T)u w2 Aussie bond 澳元债券
]ok>PH] austerity budget 紧缩预算
1@WGbORc* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
82X. Australia All Ordinaries Index 澳洲所有普通股票指数
Y8PT`7gd` Australian Dollar [AUD] 澳元
"|.(yN Australian Options Market 澳大利亚期权市场
z)%1 i Australian Securities Commission 澳洲证券事务监察委员会
lK4+8VZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4(R2V] Australian Stock Exchange 澳大利亚证券交易所
fo.m&mKgo Austrian Schilling [ATS] 奥地利先令
+[ItkfSod! authentication 认证;鉴证
2]+.8G7D% authority to purchase 委托购买证;委购书
-)oBh authorization 认可;核准;授权;授权书
a5-\=0L~ authorization by direction 指示授权
my1kF%? authorization by instruction 指令授权
a%dx\&K authorization by warrant 令状授权
pd#/;LT authorization of unit trust 单位信托的认可
b5DrwX{Ff authorized agent 指定代理人
L,6Y=? authorized capital 法定资本
HhL%iy1 authorized clerk 出市员
o$O,#^ authorized dealer 认可交易商
5)UmA8"zVB authorized financial institution 认可财务机构
CC\z_C*P-p authorized fund 认可基金
K\b O[J authorized fund house 获授权的基金公司;认可基金公司
+HX'A C authorized institution 认可机构
+]-KzDsr"V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lIz_0rE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
))`Zv=y" authorized insurer 获授权保险人;获认可承保人
@m V C authorized investment 特准投资项目
{rT`*P~ authorized person 获授权人
u3vmC:bV authorized representative 获授权代表
q3F5\6aN authorized share capital 法定股本
^mi4q[PM automated quotation system 自动报价系统
A-5+# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H#inr^Xa 自动交易系统〔香港期货交易所有限公司〕
E: GJ$I automatic adjustment mechanism 自动调整机制
$J6.a!5IE automatic adjustment system 自动调整系统
LzRiiP^q Automatic Clearing House 自动票据交换所
O@iW?9C+ automatic exchange rates accumulation system 自动化汇率累集系统
tWnm{mF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
~8*oGG~s automatic teller machine [ATM] 自动柜员机
YJ$ewK4E#. autopay 自动转帐
B5:g{,C available assets 可用资产
er0D5f R available fiscal reserve 现存财政储备
!9,
pX available profit 可用利润
$VWzv4^: Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
0>iFXw:fn average 平均;平均数;海损
3J
T3;O average basic salary 平均基本薪金
U[b;#Y1X average consumer expenditure 平均消费开支;一般消费开支
_m],(J=,z average cost 平均成本
)\-";?sYky average cost of land production 增辟土地平均成本
(L$~zw5gr average daily turnover 平均每日成交额
|8 bO5l: average daily wage rate 平均每日工资率
{ah=i8$ average expenditure pattern 平均开支模式
*Xoscc average growth rate 平均增长率
It4z9Gh average net fixed assets 固定资产平均净值
Nb~dw;t average of relatives 相对价格平均数
zXZ'nJ5OGG average price 平均价格
[+g@@\X4 average propensity to consume 平均消费倾向;一般消费倾向
wkD:i 2E7 average propensity to save 平均储蓄倾向;一般储蓄倾向
(0W}e(D8
average rate 平均率
jJZsBOW[8 average revenue 平均收入;平均收益
8%<`$`FyU average stock 平均库存;平均存货
%i8>w:@NW average yearly rent 平均年租
yvCR = C avoidance of double taxation 避免双重课税
Jwd&[
O avoidance of tax 避税