A:
qz-
tXc, A share A股;甲类股份
!=S?*E +j) abatement of tax 减税;减扣免税额
o"Xv)#g& ABN AMRO Bank N.V. 荷兰银行
^m7y=CJM above-the-line expenditure 线上项目支出;经常预算支出
4lPO*:/ above-the-line receipt 线上项目收入;经常预算收入
v,n 8$, ABSA Asia Limited 南非联合亚洲有限公司
:G6CWE absolute change 绝对数值变更
Fepsa;\sU absolute expenditure 实际开支
ksq4t absolute guideline figure 绝对准则数字
n\;;T1rM absolute interest 绝对权益
XrUI[ryE absolute order of discharge 绝对破产解除令
.?:#<=1 absolute profit margin 绝对利润幅度
Q>L(=j2t absolute value 实值;绝对值
9ug4p'] absolutely vested interest 绝对既得权益
hV $Zr4' absorbed cost 已吸收成本;已分摊成本
iq3)}hGo absorption 吸收;分摊;合并
IS"[< absorption rate 吸收率;摊配率;分摊率
XR]bd ACB Finance Limited 亚洲商业财务有限公司
?"'+tZ=f6 acceptable form of reciprocity 合理的互惠条件
&wDZ@{h acceptable rate 适当利率;适当汇率
z1b@JCWE acceptance agreement 承兑协议
~g{1lcqQP acceptance for honour 参加承兑
<<
=cZ.HP acceptor 承兑人;接受人;受票人
hXFT(J= acceptor for honour 参加承兑人
xjBY6Ylz accident insurance 意外保险
KsGW@Ho: Accident Insurance Association of Hong Kong 香港意外保险公会
vcW(?4e accident insurance scheme 意外保险计划
In4VS:dD accident year basis 意外年度基准
UD14q~ (1Z accommodation 通融;贷款
pcv\|)&} accommodation bill 通融票据;空头票据
b7hICO-w accommodation party 汇票代发人
EkV#i
account balance 帐户余额;帐户结余
?9xWTVa8 account book 帐簿
Lp%J:ogV` account collected in advance 预收款项
(6/aHSXI account current book 往来帐簿
V9/2y9u account of after-acquired property 事后取得的财产报告
,#N}Ni: account of defaulter 拖欠帐目
B _ J2Bf account payable 应付帐款
e
6wevK\ account payee only [A/C payee only] 只可转帐;存入收款人帐户
@ddCVxd account receivable 应收帐款
LawE3CD account receivable report 应收帐款报表
K!AA4!eUzM account statement 结单;帐单;会计财务报表
?o)?N8U account title 帐户名称;会计科目
uj)vh accountant's report 会计师报告
BZv:E?1z Accountant's Report Rules 会计师报告规则
u~,hTY(% accounting and auditing procedure 会计与审计程序;会计与核数程序
0B[~j7EGO
Accounting Arrangements 《会计安排》
G5|nt#> accounting basis 会计基础
v~x`a0 accounting by Official Receiver 破产管理署署长呈交的帐目
F,as>X# Accounting Circular 《会计通告》
cGs&Kn;h accounting class 会计类别
PE;<0Cz\ accounting date 记帐日期;会计结算日期
_x|R`1` accounting for money 款项核算
>'#vC]@ Accounting Officer 会计主任
P#3J@aRC accounting period 会计报告期;会计期
N[-$*F,:_ accounting policy 会计政策;会计方针
J:)ml accounting practice 会计惯例
HjzAFXRG accounting principle 会计准则
qsEFf(9G accounting record 会计记录
C/
VHzV%q accounting report 会计报告
EPwU{*F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VI|2vV6? Accounting Society of China 中国会计学会
)Ko~6.:5H accounting statement 会计报表
z(,j)". accounting system 会计制度;会计系统
+P+h$gQ accounting transaction 会计事项;帐务交易
Lo}T%0"G accounting treatment 会计处理
rR^o accounting year 会计年度
"*HEXru#B accretion 增值;添加
^:$ShbX"P accrual 应计项目;应累算数目
R'1j accrual basis 应计制;权责发生制
IRR b^Q6 accrual basis accounting 应计制会计;权责发生制会计
@-0mE_$[ accrue 应累算;应计
Vug[q=i accrued benefit 应累算利益
'I}wN5` accrued charges 应计费用
@/N]_2@8; accrued cumulative preference share dividend 应累算的累积优先股股息
14l6|a accrued expenses 应累算费用
mz x$(u accrued interest payable 应付利息;应计未付利息
#lik: ? accrued interest receivable 应收利息;应计未收利息
t%,:L.?J# accrued right 累算权益
p< pGqW accruing profit 应累算的利润
bz 7?F! accumulated fiscal reserve 累积财政储备
Bx)!I]gi_ accumulated profit 累积利润;滚存溢利
;y7+ Q accumulated reserve 累积储备
(I6Q"&h] accumulation of surplus income 累积收益盈余
%p7onwKq0 acquired assets 既得资产
Ik,N/[ acquisition 收购;购置;取得
U:@tdH+A7 acquisition cost 购置成本
jT]R"U/Q acquisition expenses 购置费用
yXIJeo" acquisition of 100% interest 收购全部股权
j"Ew)6j acquisition of control 取得控制权
00SS<iX acquisition of fixed assets 购置固定资产
@K S .H acquisition of shell “买壳”
[j
TU nP acquisition price 收购价
Wcm'E3c, act of God 天灾
}!r
pH{y acting partner 执事合伙人
`wIWK7i active market 买卖活跃的市场;交投畅旺的市场;旺市
C2b<is=H: active partner 积极参与的合伙人
a".iVf6y active trading 交投活跃
X%og}Cfi actual circulation 实际流通
sEKF actual cost 实际成本
:_F 8O actual expenditure 实际开支;实际支出
!]fSS)\H actual income 实际入息;实际收入;实际收益
XR<g~&h actual market 现货市场
,dosF Q actual price 现货价;实际价格
xY.?OHgG/ actual profit 实际利润
=b"{*Heuw actual quotation 实盘;实际价位;实际报价
J0f!+]~G3 actual year basis 按实际年度计算
A!^r9 ?< actuals 实货
JbitRV@a actuarial investigation 精算调查
xFIzq actuarial principle 精算原则
s`G}MU actuarial report 精算师报告
`H9+]TWj< Actuarial Society of Hong Kong 香港精算学会
hW~UJ/$ actuarial valuation 精算师估值
<eS+3, actuary 精算师
uT=5zu ad referendum agreement 暂定协议;有待覆核的协定
*aFh*-Sj2I ad valorem duty 从价税;按值征税
~$//4kES ad valorem duty system 从价税制
S|KUh|=Q ad valorem fee 从价费
SY:ISzB} ad valorem tariff 从价关税
MLiaCG; additional allowance 额外免税额
hhWy-fP#
additional amount for unexpired risk 未过期风险的额外款额
p Djt\R<f additional assessable profit 补加应评税利润
y\CxdTs additional assessment 补加评税
9GT}_
^fb additional commitment 额外承担
Gr}NgyT<!D additional commitment vote 额外承担拨款
B+jh|@- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PQ;9iv additional dependent parent allowance 供养父母额外免税额
B>I:KGkV additional provision 额外拨款
_d^d1Q}V additional stamp duty 附加印花税
I (k(p\l% additional tax 补加税罚款;补加税款
$tc1te Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
|#BN!kc adjudged bankrupt 被裁定破产
xDPR^xY adjudicated bankrupt 裁定破产人
?|Z~mE adjudication fee 裁定费;评定印花税额手续费;评估契据费
UxF9Ko( ]d adjudication of bankruptcy 裁定破产;宣告破产
sV0NDM0 adjudication of insolvency 裁定无力偿还债务
GJU9[ adjusted actual 经调整的实数;调整后的实数
w /PE )xA adjusted current assets 经调整的流动资产;调整后的流动资产
nW K7* adjusted figure 经调整的数字;调整后的数额
II=!E adjusted liabilities 经调整的负债;调整后的负债
dK8dC1@,X; adjusted loss 经调整的亏损;调整后的亏损
9pr.`w adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
f;OB"p adjusted profit 经调整的利润;调整后的利润
:AQ9-&i/a- adjusted surplus 经调整的盈余额;调整后的盈余额
3 _!MVT adjusted value 经调整的价值;调整后的价值
#Jp|Cb<qx adjustment 调整;修订;理算〔保险〕
n{{"+;oR adjustment centre 调剂中心
o9C#5%9 adjustment lag 调整过程的时间差距;调整时差
+M#}(hK adjustment mechanism 调整机制
A@:U|)+4 adjustment of loss 亏损调整
MXDCOe~07 adjustment process 调整过程;调整程序
^B}q@/KV adjustment range 调整幅度
wZJbI[r administered exchange rate 受管制汇率
k=d0%}
`M( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V[Sj+&e& administration expenses 行政费用
a2]ZYY`R7 administration fee 手续费;行政费
%] :ZAmN administration in bankruptcy 破产管理
O.\\)8xA administration order 遗产管理令
4#:Eq=(W administrator 管理人;遗产管理人
8\C][ y administrator of the estate 遗产管理人
n0EW
U,1 admission of debt 债项承认书
DSq?|H admission of proof 接纳债权证明
*(5T?p[7 advance 放贷款项;垫付款项;预支款项;预付款项
D#`>p advance account 暂支帐目;预付款帐户
C9""sVs advance compensation 预付补偿金
G;[O~N3n. advance from shareholder 股东垫款
~6O~Fth advance pending reimbursement 预支以待日后付还
R[*n3
wB advanced economy 先进经济体系
5}! 36SO\ advancement 预付;预付财产
r1}1lJ>7H advances warrant 垫款令
\MdieO* advancing 贷出
<Ter\o5% adverse balance 逆差
<9:~u]ixt adverse exchange 逆汇
%BT]h3dcSS advertisement addressed to shareholders 在报章刊登的致股东通告
u~JR]T advice for collection 托收通知书
^^n (s_g advice of drawing 提款通知书;汇票通知书
m],.w M8 advice of payment 付款通知
Bu?Qyz2O Advisory Committee [Securities and Futures Commission]
m6}_kzFz 谘询委员会〔证券及期货事务监察委员会〕
@[f$MRp\ Advisory Committee on Diversification 经济多元化谘询委员会
3` D[' affidavit 誓章;遗产申报誓章
GDiyFTr affidavit of no receipt 述明无收款的誓章
q"S,<I<f affiliate 联号;联营公司;附属公司
lF40n4} affiliated company 附属公司;联号;联营公司
>M##q?. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B[#n,ay affordability 负担能力
JBZ1DZAWC African Development Bank [AfDB] 非洲开发银行
PRFl%M.H` after-acquired property 事后取得的财产
wuk\__f4 after-hours dealing 市后交易
6V@_?a-K after-tax profit 税后盈利;税后利润;税后溢利
[f[Wz{Q#Y agency agreement 代理协议
!"-.D4*r agency expenses 代理机构的开支
iTT%_-X- agency fee 代理费
Fq
oh!F Agency Law 《代理法》
}s6Veosl agent 代理人;承销人
|YV> #l agent of company 公司代理人
OQKc_z'" agent's fee 代理人费;经纪费
wa`c3PQGu aggregate 总计;总数;总体数字
%XZhSmlf aggregate amount 总款额;总额
_ yDDPuAi aggregate assets and liabilities 总体资产与负债
o-AF_N aggregate at constant price 按固定价格计算的总体数字
;+#Nb/M aggregate demand 总需求
7`^Y*:( aggregate gross position 总持仓量
rKT.~ZP\ aggregate limit 总限额
J6>tGKa+e aggregate of salaries tax 合计薪俸税
P&@,Z#\ aggregate performance 总体表现;总体业绩
7xux%:BN aggregate supply 总体供应
cnw+^8 aggregate surplus 总盈余
+ 660/ e8N aggregate total 整体总额
(ov&iNx aggregate value 总值;合计价值
mI:^lp aggregated basis 合计基准
\IudS{
.?; aggregated net chargeable income 合计应课税入息实额
M`@AS L:u aggregation 合并计算;合计;总和
fBz|-I:k
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$e,r>tgD aggregation of property 财产的总和
gSj0+| agio 差价;贴水
B%kC>J Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0*oavY* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
02NVdpo[wU 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
ylS6D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
guf*>qNr 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q
8;JvCz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^SsnCn-e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.c @Y?..+ agreement for a settlement 授产协议
G K3T w agreement for assignment 转让协议
@,c`#,F/ agreement for sale 售卖协议;买卖协议
dxH\H?NO agreement for sale and purchase 买卖协议
x(4"!# agreement for the payment of interest 支付利息协议
F+ RE agreement for the repayment of money 还款协议
v]H9`s#, agreement of reinsurance 再保险协议
'=\>n(%Q Agricultural Bank of China 中国农业银行
>LN*3&W air passenger departure tax 飞机乘客离境税
._<,
Eodv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
s1#A0%gx airport tax 机场税
bKzG5|Qu alcohol duty 酒精税
![fNlG!r alienation 让与;让渡;转让
#Ak|p#7 ^ alimony 生活费;赡养费
{cO8q
}L All Ordinaries Index [AOI] 所有普通股指数
]sE)-8 all risks 全险;综合险
piuM#+Y\'S All Sales Record for Stock Market 《股票市场成交报告》
H!OX1F Allied Capital Resources Limited 新联财务有限公司
&
BY\h: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.jC5 y& allocation letter 拨款信件
kt\,$.v8 allocation of fund 分配款项;预留款项
26 1? 8&c allocation of profit 利润分配;溢利分配
4i}nk
T allocation warrant 拨款令
q4G$I?4 allotment 分配;配股
'|), ? allotment notice 股份配售通知;配股通知
u?g&(h allotment of shares 股份分配
#a2Z.a<V allowable 可获宽免;免税的
3hje allowable business loss 可扣除的营业亏损
Gr)G-zE allowable expenses 可扣税的支出
%X}vuE[[UC allowance 免税额;津贴;备抵;准备金
j8PeO&n> allowance for debts 债项的免税额
4GG>n allowance for depreciation by wear and tear 耗损折旧免税额
^;9l3P{ allowance for funeral expenses 殡殓费的免税额
=n_z `I allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mW+5I-~ allowance for repairs and outgoings 修葺及支出方面的免税额
0 z]H= allowance to debtor 给债务人的津贴
JP5en alteration of capital 资本更改
_8F;-7Sz alternate trustee 候补受托人
R$A%Zh6 amalgamation 合并
a\oz-`ESa ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
|!7leL ambit of charges 征税范围;收费范围
~RwoktO amended valuation 经修订的估值
^8]7
American Commodities Exchange 美国商品交易所
:F#^Q%-IS American Express Bank Limited 美国运通银行
Q-#<{' ( American Stock Exchange 美国证券交易所
H+]h+K9\7 amortization 摊销
3/uvw>$ amount due from banks 存放银行同业的款项
, /jHhKW amount due from banks abroad 存放海外银行同业的款项
/"m#mhL amount due from holding companies 控股公司欠款
?z6K/'? amount due from local banks 存放本港银行同业的款项
|cp_V amount due to banks 银行同业的存款
KIR3m
) amount due to banks abroad 海外银行同业的存款
&,:!gYN amount due to holding companies 控股公司存款
zxD=q5in amount due to local banks 本港银行同业的存款
*//z$la amount due to outport banks 外埠银行同业的存款
2Oyw#1tdn amount for note issue 发行纸币的款额
["Tro;K# amount of bond 担保契据的款额
1@|%{c&+9 amount of consideration 代价款额
?*r%*CL amount of contribution 供款数额
ZU`~@.`i amount of indebtedness 负债款额
`
"-P g5 amount of principal of the loan 贷款本金额
skTaIGRL amount of rates chargeable 应征差饷数额
r$'.$k\ amount of share capital 股本额
:A:7^jrhi amount of sums assured 承保款额
*O @Zn amount of variation 变动幅度
4,h)<(d{ amount of vote 拨款数额
8;c\}D amount payable 应付款额
PApr8Xe amount receivable 应收款额
A:2CP&* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
XqhrQU|wM analysis 分析
W/ WP }QM ancillary risk 附属风险
!Fxn1Z, annual account 周年帐目;周年帐目报表;年度决算;年结
+]NpcE' annual accounting date 年结日期
Soe2Gq annual allowance 每年免税额;年积金;年度津贴;年津
>.9V`m| annual balance 年度余额
&V SZ annual disposable income 每年可动用收入
}R5EuR m\
annual estimates 周年预算
`d4xX@
annual fee 年费
Ui9;rh$1eU annual general meeting 周年大会
<SOG?Lh~ annual growth rate 年增率;每年增长率
,{msJyacmR annual long-term supplement 长期个案每年补助金
ycki0&n3 annual pensionable emolument 可供计算退休金的年薪
P2iuB|B@ annual report 年报
P$N5j~* Annual Report on the Consumer Price Index 《消费物价指数年报》
/-m) annual return 周年报表;周年申报表;每年报税表格
c;-NRvVb Annual Return Rules 《周年报表规则》
FwHqID_!:l annual review of consumer prices 每年消费物价回顾
"lC>_A
annual roll-forward basis 逐年延展方式
NV?XZ[<*< annual salary 年薪
-)Vy)hD, annual statement 年度报表;年度决算表
ZqpK}I 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
w`+-xT% annuitant 年金受益人
v*.iNA;&i annuity 年金
V>E7!LIn. annuity contract 年金合约
c93 Ok | annuity on human life 人寿年金
&`vThs[x antecedent debt 先前的债项
:[f[-F ante-dated cheque 倒填日期支票
f<nK; anticipated expenditure 预期开支
=3SJl1w1 anticipated net profit 预期纯利
|;t{L^ anticipated revenue 预期收入
PNo:vRtsq anti-inflation measure 反通货膨胀措施
7r)]9_[( anti-inflationary stance 反通货膨胀立场
+/kOUz/] apparent deficit 表面赤字
8y_(Iu|: apparent financial solvency 表面偿债能力
c9Cc%EK apparent partner 表面合伙人
-e_TJA application for personal assessment 个人入息课税申请书
61&{I>~1 application of fund 资金应用
YRf$?xa application to release as liquidator and to destruct the books of accounts and documents
+oO7UWs>6 申请免除清盘人职务及毁灭帐簿与文件
i^Jw`eAmT appointed actuary 委任精算师
|r?0!;bN0 appointed auditor 委任核数师;委任审计师
,O-_Pv appointed trustee 委任的受托人
.m>Qlh
appointer 委任人
gi5X,:[ apportioned pro rata 按比例分摊
m^m=/'<+ apportionment 分配;分摊
@p^EXc*| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q
_K@KB apportionment formula 分摊方程式
+%KkzdS' apportionment of estate duty 遗产税的分摊
#Z
`Tk)u/ appraisal 估价;评估
5WxNH}{ appreciable growth 可观增长
iyr8*L\ appreciable impact 显着影响
99By.+~pX appreciable increase 可观增长
@|">j#0 appreciation 增值;升值
77aUuP7Iw appreciation against other currencies 相对其他货币升值
n_LK8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
z[R
dM#L appreciation tax 增值税
ZU.E}Rn: appropriation 拨款;拨用;拨付
6-/W4L)?> appropriation account 拨款帐目
F`(;@LO Appropriation Bill 拨款法案
vkR~nIp appropriation-in-aid system 补助拨款办法
{%^4%Eco approved assets 核准资产
4MW oGV9 approved basket stock 认可一篮子证券
_K'Y`w'] approved budget 核准预算
\+Y=}P> approved charitable donation 认可慈善捐款
;pOV; q3j approved charitable institution 认可慈善机构
Bj><0
cNF approved currency 核准货币;认可货币
KU0Ad);e approved estimates 核准预算
BI*0JKQu approved estimates of expenditure 核准开支预算
T \- x3i approved overseas insurer 核准海外保险人
&0|Z FXPd approved overseas trust company 核准海外信托公司
OkISRj'!U approved pooled investment fund 核准汇集投资基金
IuAu_`,Ndi approved provident fund scheme 认可公积金计划
Fn4yx~0 approved provision 核准拨款
vUO[V$rx approved redeemable share 核准可赎回股份
5[)#3vY approved regional stock 认可地区性证券
_Ye.29 approved retirement scheme 认可退休金计划
c'Ibgfx%m approved subordinated loan 核准附属贷款
oAB:H\ arbitrage 套戥;套汇;套利
dV'^K%# arbitrageur 套戥者;套汇者
eX}aa0 arbitrary amount 临时款项
/?XI,#j3kM arrangement 措施;安排;协定
(.YSs arrears 欠款
EL z5P}L6 arrears of pay 欠付薪酬
:)B1|1 arrears of revenue 逾期未收税款;逾期未收的帐项
}0@@_Y]CC articles of association 组织章程;组织细则;组织章程细则
0L#i c61U Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
i1KjQ1\a + ascertainment of profit 确定利润
<n~.X<6V' "Asia Clear" “亚洲结算系统”
P0hr=/h4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*kTp(*K/7` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~7g$TAe{ Asian Development Fund [ADF] 亚洲发展基金
8Exky^OT| Asian dollar bond 亚洲美元债券
Q!=`|X|: Asian dollar market 亚洲美元市场
EK0~3HSZ Asian dollar rate 亚洲美元利率
60A!Gob Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4t/ ?b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ev+H{5W8 asked price 沽盘;喊价;索价;卖方报价
h?B1Emlq assessable income 应评税入息
VnB HQ.C assessable loss 应评税亏损
;XjXv' assessable profit 应评税利润
B^GMncZO assessable value 应评税值
<Uf`'X\e6 assessed profit 估定利润
Cd]A1<6s assessed value 经评估价值
'X6Y!VDd assessment 评税;评定;估价;评税单
P(Zj}tGN assessment number 评税编号;估价编号
Df *<3G assessment of additional tax 补加税评税
KQ81Oxu*C assessment of performance 业绩评估;实绩评价
d=uGB" Assessor 评税主任
C|w<mryx asset price bubbles 资产价格泡沫
H`URJ8k$Q asset-backed securities 具资产保证的证券
0_+
& [g} assets accretion 资产增值
83'+q((< assets and liabilities 资产与负债
{+d)M assets betterment statement 资产递增表;资产改进表
3ZyvX]@_ assets lending 实物放款;有抵押贷款
g`C8ouy assets of the company passing on the death 死者去世时转移的公司资产
c9CFGo?)N assets pledged as security for liabilities 用作负债抵押的资产
.;ofRx< assets portfolio 资产投资组合
jJt4{c assets price 资产价格
CH|cK8q assets quality 资产质素
NW3qs`$-( assets realization 资产变现
8+".r2*_iO assets refinancing arrangement 资产再集资安排
\awkt!Wa assets securitization 资产证券化
-Q?c'e assets situated outside Hong Kong 在香港以外地方的资产
\QF0(*!! assets stripping 削减资产;拆卖资产
D Y4!RjJ47 assets value 资产值
Gx}`_[- assignee 承让人
zOFHdd ,"g assignment 转让;转让书;转让契
l`:u5\ rM assignment of interest 权益转让
1ZYo-a;) assignment of letters patent and trade mark 专利证书及商标转让
Ej6ho 0_ assignment of property 物业转让;物业转让书
@)[8m8paV assignment right 转让权
/'_<~A assignor 转让人
(pP.*`JRv associate 有联系的人;有关连人士;相联者;合伙人;联系人
m8R=wb
: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j)YX=r;xM associate member 附属会员
+c
C.
ZOS associated body corporate 相联法人团体
BtKor6ba associated company 相联公司;联属公司
;PU'"MeB " associated corporation 相联法团
_FcTY5."S Association of Chartered Certified Accountants [ACCA] [United Kingdom]
UHU ,zgM 公认会计师公会〔英国〕
aot2F60J, Association of Futures Exchange Brokers 香港期货经纪协会
)8 aHj4x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ty~z%=H association of underwriters 承保人组织
.\ya assumption of control 接管
WQiRbb X assurance 担保;保险;转易;转易书
5/h-Hr assurance of interest 权益的转易
T{`VUS/ at 19XX price 按一九XX年价格计算
j;z7T;!i at a discount 按赔价计算;按贴水价格计算;打折扣
yJ0%6],^g at a premium 按溢价计算;按升水价格计算
B)L0hi at call 通知付款;按通知
'r\RN\PT at constant market price 按固定市价计算
I^u~r. at constant price 按固定价格计算
wQd8/&mmk at cost 按成本计算
R4JfH at current market price 按当时市价计算;按现时市价计算
f>4|>kS at current price 按当时价格计算;按现时价格计算
G%>[7 ]H at factor cost 按要素成本计算;按生产要素成本计算
oJ3(7Sz at money-of-the-day price 按付款当日价格计算
tCGx]\ at or better 按指定或较佳价位〔买卖指令〕
Y3(MKq at par 按面值计算;平价
V rx,'/IS8 at sight 见票即付
='4)E6ea? at the close 按收市盘
/BQqg08@L at the opening 按开市盘
*l"CIG' attestation 见证;见证条款
*x]*% at-the-money option 平价期权
/je
$+ attorney 受权人;受托代表人
Mlo,F1'?> attornment 新拥有人承认书
kN{$-v=K attributable profit 可归属利润
~I;x_0iY4 attributable share value 可归属股份价值
2Vf242z_ Auckland Stock Exchange 奥克兰证券交易所
fsw[R0B auction 拍卖
eiyr^Sch. auctioneer 拍卖商
i$6rnS&C audit 审计;核数
>1Hv c7DP Audit Commission 审计署
W}3%BWn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c(2?./\| 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〕
B&B:P audit review 帐目审查
^dhx/e%s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x0ipk} audited account 审计帐目;经审计的帐目
Z}\,rex audited annual account 经审计的周年帐目
A/UO cl+N audited balance sheet 经审计的资产负债表
_6r[msH" auditor 核数师;核数主任;审计师
~xsJML auditor's certificate 核数师证明书;审计师证明书
<Lxp t auditor's report 核数师报告;审计师报告
8OV=;aM?{ Aussie bond 澳元债券
{,h_T0D^j austerity budget 紧缩预算
T|D^kL%m! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
!m9hL>5vR Australia All Ordinaries Index 澳洲所有普通股票指数
U5~aG!E Australian Dollar [AUD] 澳元
aQ\SV0PI Australian Options Market 澳大利亚期权市场
m;{HlDez Australian Securities Commission 澳洲证券事务监察委员会
fmQif]J;; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\7*|u Australian Stock Exchange 澳大利亚证券交易所
phf{b+'#X Austrian Schilling [ATS] 奥地利先令
ZX`x9/0& authentication 认证;鉴证
c_+fA authority to purchase 委托购买证;委购书
(}>)X] authorization 认可;核准;授权;授权书
quaRVD>s + authorization by direction 指示授权
glU9A39qx? authorization by instruction 指令授权
UYJ>L authorization by warrant 令状授权
z;?jKE p authorization of unit trust 单位信托的认可
k\T]*A authorized agent 指定代理人
.JB1#&B+ authorized capital 法定资本
iV?8'^ authorized clerk 出市员
ILH[q> authorized dealer 认可交易商
v@yqTZ authorized financial institution 认可财务机构
$V?sD{=W authorized fund 认可基金
VBDb K| authorized fund house 获授权的基金公司;认可基金公司
t g-(e=S4P authorized institution 认可机构
VWK/(>TP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+$(y2F7|u- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-X7x~x- authorized insurer 获授权保险人;获认可承保人
}wvR s5;o authorized investment 特准投资项目
g4Dck4^!4 authorized person 获授权人
~'0n
]Fw authorized representative 获授权代表
8$47Y2r@ authorized share capital 法定股本
z2,NWmP|w automated quotation system 自动报价系统
Vraz}JV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ti0kfjhX7 自动交易系统〔香港期货交易所有限公司〕
F-ofR]|)> automatic adjustment mechanism 自动调整机制
Lk#)VGk: automatic adjustment system 自动调整系统
fSVM[ Automatic Clearing House 自动票据交换所
;Wk3>\nT- automatic exchange rates accumulation system 自动化汇率累集系统
L?0IUGY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\eQPvkx2
automatic teller machine [ATM] 自动柜员机
Ph.RWy") autopay 自动转帐
#<m2Xo?d] available assets 可用资产
%'e$N9zd available fiscal reserve 现存财政储备
2|RoN)% available profit 可用利润
x$ TLj Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
wG)[Ik6: average 平均;平均数;海损
g +gcH average basic salary 平均基本薪金
3PRU average consumer expenditure 平均消费开支;一般消费开支
q8/k$5E average cost 平均成本
gYGoJH1 average cost of land production 增辟土地平均成本
d`$w3Hy average daily turnover 平均每日成交额
fiSX( 9 average daily wage rate 平均每日工资率
&{a#8sbf#c average expenditure pattern 平均开支模式
WpE"A average growth rate 平均增长率
Xf7]+ average net fixed assets 固定资产平均净值
nC??exc average of relatives 相对价格平均数
eUCBQK average price 平均价格
7iM@BeIf average propensity to consume 平均消费倾向;一般消费倾向
Q$`uZ average propensity to save 平均储蓄倾向;一般储蓄倾向
BSd.7W;cS= average rate 平均率
_G<Wq`0w) average revenue 平均收入;平均收益
G}NqVbZ9] average stock 平均库存;平均存货
i-4L{T\K average yearly rent 平均年租
T9r6,yY avoidance of double taxation 避免双重课税
T7/DH avoidance of tax 避税