A:
uT5sLpA|6 A share A股;甲类股份
SX$Nef9p abatement of tax 减税;减扣免税额
zc<C %t[~y ABN AMRO Bank N.V. 荷兰银行
xh7#\m_U8 above-the-line expenditure 线上项目支出;经常预算支出
[!@&t:A above-the-line receipt 线上项目收入;经常预算收入
zc QFIP ABSA Asia Limited 南非联合亚洲有限公司
`-l,`7e' absolute change 绝对数值变更
q@;z((45 absolute expenditure 实际开支
''9FB5 absolute guideline figure 绝对准则数字
k1A64?p absolute interest 绝对权益
a95QDz absolute order of discharge 绝对破产解除令
QR!8 n absolute profit margin 绝对利润幅度
bDLPA27 absolute value 实值;绝对值
}gE?ms4$ absolutely vested interest 绝对既得权益
Ok-*xd absorbed cost 已吸收成本;已分摊成本
Az_s"}G absorption 吸收;分摊;合并
3pSkk absorption rate 吸收率;摊配率;分摊率
Q\H_lB ACB Finance Limited 亚洲商业财务有限公司
{DPobyvwFk acceptable form of reciprocity 合理的互惠条件
u`l1
zMk acceptable rate 适当利率;适当汇率
>?b9Xh acceptance agreement 承兑协议
g-c\; acceptance for honour 参加承兑
HvWnPh1l acceptor 承兑人;接受人;受票人
Ns6Vf5T. acceptor for honour 参加承兑人
83*"58 accident insurance 意外保险
qg;[~JZYKi Accident Insurance Association of Hong Kong 香港意外保险公会
*/B-%*#I. accident insurance scheme 意外保险计划
8ODrW!o accident year basis 意外年度基准
mWUo:(U accommodation 通融;贷款
zt 1Pu
/e accommodation bill 通融票据;空头票据
O87Ptr8 accommodation party 汇票代发人
c
k= account balance 帐户余额;帐户结余
mQQ5>0^m account book 帐簿
QdM&M^ account collected in advance 预收款项
pN+lC[C account current book 往来帐簿
/aepE~T account of after-acquired property 事后取得的财产报告
l<7)uO^8 account of defaulter 拖欠帐目
tUXq!r<'dT account payable 应付帐款
3|/<Pk account payee only [A/C payee only] 只可转帐;存入收款人帐户
'F'v/G~F account receivable 应收帐款
';buS -|6 account receivable report 应收帐款报表
Sm2 |I6 account statement 结单;帐单;会计财务报表
mlgw0 account title 帐户名称;会计科目
?]S!-6: accountant's report 会计师报告
pKrol]cth8 Accountant's Report Rules 会计师报告规则
dP(*IOO. accounting and auditing procedure 会计与审计程序;会计与核数程序
Hu
.e@7 Accounting Arrangements 《会计安排》
~=5 vc'' accounting basis 会计基础
lY5a=mwHU accounting by Official Receiver 破产管理署署长呈交的帐目
66"-Xf~u Accounting Circular 《会计通告》
|V2+4b, accounting class 会计类别
&lYZ=|6 accounting date 记帐日期;会计结算日期
~Co7 %e V accounting for money 款项核算
;;E "+. Accounting Officer 会计主任
L0{ehpvM accounting period 会计报告期;会计期
B]K@'# accounting policy 会计政策;会计方针
}e/P|7& accounting practice 会计惯例
e2~i@vq accounting principle 会计准则
YadY?o./ accounting record 会计记录
\2!v~&S accounting report 会计报告
7Zl-| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hB#z8D Accounting Society of China 中国会计学会
Z6<vLc accounting statement 会计报表
{0fQ"))" accounting system 会计制度;会计系统
n/_cJD\ accounting transaction 会计事项;帐务交易
0zg\thL accounting treatment 会计处理
'|r('CIBN/ accounting year 会计年度
CqVh9M.ah accretion 增值;添加
T,h,)|:I^ accrual 应计项目;应累算数目
P7n+@L$ accrual basis 应计制;权责发生制
|qS<{WZ!h accrual basis accounting 应计制会计;权责发生制会计
y%CaaK=V3 accrue 应累算;应计
*pN,@ZV$ accrued benefit 应累算利益
RltG/ZI accrued charges 应计费用
'J^E|1P accrued cumulative preference share dividend 应累算的累积优先股股息
.S&S#}$/] accrued expenses 应累算费用
v_*E:E accrued interest payable 应付利息;应计未付利息
".z~c%' accrued interest receivable 应收利息;应计未收利息
iY~9`Q1E accrued right 累算权益
|9)Q =( accruing profit 应累算的利润
'vO+,- accumulated fiscal reserve 累积财政储备
hia_CuY# accumulated profit 累积利润;滚存溢利
/#?lG`'1 accumulated reserve 累积储备
QKYGeT7&Y' accumulation of surplus income 累积收益盈余
9k_3=KS3N acquired assets 既得资产
tk5Bb`a acquisition 收购;购置;取得
h 5Y3
v acquisition cost 购置成本
FAAqdK0 acquisition expenses 购置费用
~y{(&7sM acquisition of 100% interest 收购全部股权
=R)9_D6I acquisition of control 取得控制权
y
1fl=i acquisition of fixed assets 购置固定资产
zV {[0s acquisition of shell “买壳”
)B@veso{ acquisition price 收购价
rvRtR/*?j act of God 天灾
372ewh3' acting partner 执事合伙人
#`5 M(
o active market 买卖活跃的市场;交投畅旺的市场;旺市
\[&~.B active partner 积极参与的合伙人
>a98H4 active trading 交投活跃
P)~PrTa% actual circulation 实际流通
8o~<\eF% actual cost 实际成本
94L
P )n actual expenditure 实际开支;实际支出
{\G4YQ actual income 实际入息;实际收入;实际收益
Au'[|Prr actual market 现货市场
=:(8F*Q actual price 现货价;实际价格
8Z>ZjNG actual profit 实际利润
uY;-x~Z actual quotation 实盘;实际价位;实际报价
7SE=otZ> actual year basis 按实际年度计算
7>EjP&l actuals 实货
k*\=IacX0 actuarial investigation 精算调查
E)%]?/w actuarial principle 精算原则
GeN8_i[ actuarial report 精算师报告
8cy#[{u`; Actuarial Society of Hong Kong 香港精算学会
95giqQ(N actuarial valuation 精算师估值
-\@&^e actuary 精算师
t#mW`rGE_ ad referendum agreement 暂定协议;有待覆核的协定
hqVx%4s*J
ad valorem duty 从价税;按值征税
Sg1$/+ ad valorem duty system 从价税制
.L%_#A ad valorem fee 从价费
^ MkT"> ad valorem tariff 从价关税
6.|f iQs] additional allowance 额外免税额
vyT$IdV2 additional amount for unexpired risk 未过期风险的额外款额
CqDMq ! additional assessable profit 补加应评税利润
HPs$R[ additional assessment 补加评税
5:SfPAx additional commitment 额外承担
GE=#8-@g~p additional commitment vote 额外承担拨款
^I9x@t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P-ma~g>I additional dependent parent allowance 供养父母额外免税额
:NHh`@0F additional provision 额外拨款
'3eP<earRP additional stamp duty 附加印花税
MId\dFu additional tax 补加税罚款;补加税款
$53I%. Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Vin d\yvM adjudged bankrupt 被裁定破产
G8"L#[~ adjudicated bankrupt 裁定破产人
|{HtY adjudication fee 裁定费;评定印花税额手续费;评估契据费
)RlaVAtM adjudication of bankruptcy 裁定破产;宣告破产
C\UD0r'p? adjudication of insolvency 裁定无力偿还债务
mfLS</A adjusted actual 经调整的实数;调整后的实数
.EGZv(rz& adjusted current assets 经调整的流动资产;调整后的流动资产
EKf"e*|(L adjusted figure 经调整的数字;调整后的数额
!G3O!] adjusted liabilities 经调整的负债;调整后的负债
\}t(g}7T adjusted loss 经调整的亏损;调整后的亏损
`bO+3Y'5 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
Ps0'WRJnx adjusted profit 经调整的利润;调整后的利润
' -[ adjusted surplus 经调整的盈余额;调整后的盈余额
d;|Pp;dc adjusted value 经调整的价值;调整后的价值
(`gqLPx[ adjustment 调整;修订;理算〔保险〕
;ej;<7+ adjustment centre 调剂中心
vBQ|h
adjustment lag 调整过程的时间差距;调整时差
nGGYKI adjustment mechanism 调整机制
6gfv7V2H adjustment of loss 亏损调整
Zr'VA,v adjustment process 调整过程;调整程序
ihKnZcI$i adjustment range 调整幅度
y1^<!I administered exchange rate 受管制汇率
RH^8 "%\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d}%GHvOi administration expenses 行政费用
f;#hcRSH administration fee 手续费;行政费
25h.u>6@{ administration in bankruptcy 破产管理
X:+;d8rCy administration order 遗产管理令
E
N%cjvE administrator 管理人;遗产管理人
1p>5ZkHb administrator of the estate 遗产管理人
Z<z(;)?c admission of debt 债项承认书
UceZWtYa admission of proof 接纳债权证明
XX~~SvSM advance 放贷款项;垫付款项;预支款项;预付款项
Lm"l*j4 advance account 暂支帐目;预付款帐户
|eWlB\ x8 advance compensation 预付补偿金
e.n&Os<|< advance from shareholder 股东垫款
]~CGzV
advance pending reimbursement 预支以待日后付还
@v_ ) ( advanced economy 先进经济体系
draY/ advancement 预付;预付财产
mYXe0E#6 advances warrant 垫款令
Ll lyx20U advancing 贷出
PMjqcdBzm adverse balance 逆差
fZH:&EP adverse exchange 逆汇
F))+a&O advertisement addressed to shareholders 在报章刊登的致股东通告
~oz8B^7i; advice for collection 托收通知书
fb4/LVg'J advice of drawing 提款通知书;汇票通知书
e?3 S0} advice of payment 付款通知
D#508{) Advisory Committee [Securities and Futures Commission]
$/nU0W 谘询委员会〔证券及期货事务监察委员会〕
B|gyr4] Advisory Committee on Diversification 经济多元化谘询委员会
%O>ehIerD affidavit 誓章;遗产申报誓章
#0"Fw$Pc affidavit of no receipt 述明无收款的誓章
_kl.zw% affiliate 联号;联营公司;附属公司
[Hy0j* affiliated company 附属公司;联号;联营公司
u!?.vx<qy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5E?{>1 affordability 负担能力
GUE3| African Development Bank [AfDB] 非洲开发银行
^KhA\MzY after-acquired property 事后取得的财产
wz31e!/ after-hours dealing 市后交易
6",1JH,;p after-tax profit 税后盈利;税后利润;税后溢利
<i`Ipj agency agreement 代理协议
=l&7~ agency expenses 代理机构的开支
y} AkF2: agency fee 代理费
mu04TPj Agency Law 《代理法》
]wWN~G)2lV agent 代理人;承销人
U)=?3}s( agent of company 公司代理人
C4&yC81Gm agent's fee 代理人费;经纪费
9a"[-B: aggregate 总计;总数;总体数字
WE 'afxgV aggregate amount 总款额;总额
^aN;M\ aggregate assets and liabilities 总体资产与负债
?SRG;G1 aggregate at constant price 按固定价格计算的总体数字
K/KZ}PI-O aggregate demand 总需求
6:i{_YX(.S aggregate gross position 总持仓量
QNJ )HNLp aggregate limit 总限额
_CDUUr aggregate of salaries tax 合计薪俸税
]6Kx0mW aggregate performance 总体表现;总体业绩
+rfw)c' aggregate supply 总体供应
a,x-akZWf aggregate surplus 总盈余
F]@vmzr aggregate total 整体总额
_5EM <Ux aggregate value 总值;合计价值
W'eF
| hu aggregated basis 合计基准
%fnL aggregated net chargeable income 合计应课税入息实额
6%~ Z^>`N aggregation 合并计算;合计;总和
q3TAWNzI0 aggregation of incomes of husband and wife 夫妇入息合并计算
3qE2mYK aggregation of property 财产的总和
eaCv8zdX agio 差价;贴水
1|l'oTAA 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》
Y` Oz\W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9lNO
~8
《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》
g"c\ouSY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9^QiFgJy 《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》
iyAeR!` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9'faH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@v\Osp t= agreement for a settlement 授产协议
`WGT`A" agreement for assignment 转让协议
thIuK V{CO agreement for sale 售卖协议;买卖协议
pca `nN! agreement for sale and purchase 买卖协议
<43O,Kx'Su agreement for the payment of interest 支付利息协议
d}j%.JJK agreement for the repayment of money 还款协议
3#`_t :"A agreement of reinsurance 再保险协议
C|bnUN Agricultural Bank of China 中国农业银行
<R582$( I air passenger departure tax 飞机乘客离境税
O{SP4|0JV Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.(^KA{ airport tax 机场税
b^_#f:_j alcohol duty 酒精税
A^nB!veh alienation 让与;让渡;转让
\]dx;,T alimony 生活费;赡养费
S\b[Bq All Ordinaries Index [AOI] 所有普通股指数
CtJ*:wF all risks 全险;综合险
F=!p7msRB All Sales Record for Stock Market 《股票市场成交报告》
luRtuXn[8 Allied Capital Resources Limited 新联财务有限公司
0+%{1JkJq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q">lP(t allocation letter 拨款信件
SDt)|s
allocation of fund 分配款项;预留款项
uOUgU$%zqH allocation of profit 利润分配;溢利分配
uP2e/a allocation warrant 拨款令
g|ewc'y allotment 分配;配股
jI%v[]V allotment notice 股份配售通知;配股通知
#N9^C@ allotment of shares 股份分配
k#X~+}N^ allowable 可获宽免;免税的
f]Z%,'1^ allowable business loss 可扣除的营业亏损
n4\UoKq allowable expenses 可扣税的支出
y:u7*%" allowance 免税额;津贴;备抵;准备金
o.W:R Ux allowance for debts 债项的免税额
O?5uCh$H allowance for depreciation by wear and tear 耗损折旧免税额
Cl#PYB{1Y allowance for funeral expenses 殡殓费的免税额
W6J%x[>Z allowance for inflation 为通货膨胀而预留的款项;通胀准备金
:@#9P," allowance for repairs and outgoings 修葺及支出方面的免税额
ZFwUau allowance to debtor 给债务人的津贴
uNSaw['0j alteration of capital 资本更改
@a2n{ alternate trustee 候补受托人
djJD'JL amalgamation 合并
?_)b[-N! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V,:^@ 7d ambit of charges 征税范围;收费范围
Tq{+9+ amended valuation 经修订的估值
dZ}gf}.v American Commodities Exchange 美国商品交易所
`Cq&;-u American Express Bank Limited 美国运通银行
9'+Eu)l: American Stock Exchange 美国证券交易所
"g27|e?y amortization 摊销
|2t
g3m@ amount due from banks 存放银行同业的款项
M|8vP53=q amount due from banks abroad 存放海外银行同业的款项
4FrP%|%E~ amount due from holding companies 控股公司欠款
8 *o*?1. amount due from local banks 存放本港银行同业的款项
GPV=(}z amount due to banks 银行同业的存款
=2v/f_ amount due to banks abroad 海外银行同业的存款
HXV4E\JA amount due to holding companies 控股公司存款
&JMp)zaI[ amount due to local banks 本港银行同业的存款
`R[cM; c2 amount due to outport banks 外埠银行同业的存款
'kU5 amount for note issue 发行纸币的款额
w]L^)_'Th amount of bond 担保契据的款额
3{c6)vR2 amount of consideration 代价款额
=D-u".{ amount of contribution 供款数额
R
6JHRd amount of indebtedness 负债款额
iB4`w\-o amount of principal of the loan 贷款本金额
D2}N6i amount of rates chargeable 应征差饷数额
Nini8@d amount of share capital 股本额
rSu+zS7`X amount of sums assured 承保款额
M;2@<,rM amount of variation 变动幅度
|)~t^ amount of vote 拨款数额
eka<mq|W amount payable 应付款额
-)N,HAM> amount receivable 应收款额
FK;3atrz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,GOH8h analysis 分析
EPeKg{w ancillary risk 附属风险
($QQuM= annual account 周年帐目;周年帐目报表;年度决算;年结
RZMR2fP% annual accounting date 年结日期
X5U#^^O$E% annual allowance 每年免税额;年积金;年度津贴;年津
709/'#- ^ annual balance 年度余额
IQZ/8UwB annual disposable income 每年可动用收入
\dAs<${( annual estimates 周年预算
suOWmqLs annual fee 年费
,bTpD! annual general meeting 周年大会
/3Y\s&y annual growth rate 年增率;每年增长率
|k.%e4 annual long-term supplement 长期个案每年补助金
:/A7Z<u, annual pensionable emolument 可供计算退休金的年薪
Ymvd3> _ annual report 年报
a+mrsyM Annual Report on the Consumer Price Index 《消费物价指数年报》
w?#s)z4}g annual return 周年报表;周年申报表;每年报税表格
Cb}I-GtO Annual Return Rules 《周年报表规则》
ehTrjb3k annual review of consumer prices 每年消费物价回顾
KC+jHk annual roll-forward basis 逐年延展方式
c'|](vOd] annual salary 年薪
5aZbNV}- annual statement 年度报表;年度决算表
i,V,0{$ 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
=D~>$Y annuitant 年金受益人
<n1panS annuity 年金
`\-<tk9 annuity contract 年金合约
7l(GBr annuity on human life 人寿年金
jw5ldC>U antecedent debt 先前的债项
'G>$W+lT^ ante-dated cheque 倒填日期支票
i0}f@pCB?X anticipated expenditure 预期开支
E.N@qMn~ anticipated net profit 预期纯利
X+2uM+ anticipated revenue 预期收入
gwGw anti-inflation measure 反通货膨胀措施
WuuF&0?8C anti-inflationary stance 反通货膨胀立场
B6kc9XG apparent deficit 表面赤字
}INj~d<: apparent financial solvency 表面偿债能力
TJ_Wze-lQ apparent partner 表面合伙人
gpw,bV application for personal assessment 个人入息课税申请书
%6.WGuO application of fund 资金应用
rdH3! application to release as liquidator and to destruct the books of accounts and documents
m?O~(6k@C 申请免除清盘人职务及毁灭帐簿与文件
J?C#'2/
appointed actuary 委任精算师
n58yR -" appointed auditor 委任核数师;委任审计师
fI
v?HD:j appointed trustee 委任的受托人
!!k^M"e2 appointer 委任人
p>N8g#G apportioned pro rata 按比例分摊
[$X^r<|P@ apportionment 分配;分摊
emSky-{$u Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(b;Kl1Ql] apportionment formula 分摊方程式
Sx8RH),k apportionment of estate duty 遗产税的分摊
i 558&: appraisal 估价;评估
=u-q#<h4; appreciable growth 可观增长
%?hvN appreciable impact 显着影响
y{KYR) appreciable increase 可观增长
q6PG=9d0B appreciation 增值;升值
S4U}u l appreciation against other currencies 相对其他货币升值
[H[L};%=j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
KAJR.YNm appreciation tax 增值税
5) q_Aro appropriation 拨款;拨用;拨付
^c<8|lK L@ appropriation account 拨款帐目
{E[t(Ig Appropriation Bill 拨款法案
j7BLMTF3v appropriation-in-aid system 补助拨款办法
VUi> ]v/e approved assets 核准资产
)+Y"4?z~ approved basket stock 认可一篮子证券
=PF2p'.o approved budget 核准预算
D7r&z? approved charitable donation 认可慈善捐款
s0O]vDTR,H approved charitable institution 认可慈善机构
[ $5u:* approved currency 核准货币;认可货币
9Nw&l@ approved estimates 核准预算
n$ rgJ approved estimates of expenditure 核准开支预算
Xub*i^(] approved overseas insurer 核准海外保险人
b:5-0uxjs approved overseas trust company 核准海外信托公司
GT7&>}FJ) approved pooled investment fund 核准汇集投资基金
&\=Tm~ approved provident fund scheme 认可公积金计划
U8.V Rn approved provision 核准拨款
7`j%5%q approved redeemable share 核准可赎回股份
%M3L<2 approved regional stock 认可地区性证券
'}^qz#w approved retirement scheme 认可退休金计划
}Y^o("c(
approved subordinated loan 核准附属贷款
Q=61.lP6 arbitrage 套戥;套汇;套利
_N {4Rs0 arbitrageur 套戥者;套汇者
&]h`kvtBC arbitrary amount 临时款项
d6a3\f arrangement 措施;安排;协定
z/]]u.UP arrears 欠款
$1$0M arrears of pay 欠付薪酬
M1]}yTCd arrears of revenue 逾期未收税款;逾期未收的帐项
R<
L =&I articles of association 组织章程;组织细则;组织章程细则
<+-=j Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
n2can ascertainment of profit 确定利润
q9wObOS$ "Asia Clear" “亚洲结算系统”
*c\XQy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
boI&q>-6Re Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i)$P1h Asian Development Fund [ADF] 亚洲发展基金
?7]G)8G6 Asian dollar bond 亚洲美元债券
Fge["p?GF Asian dollar market 亚洲美元市场
5%N[hd1Ql Asian dollar rate 亚洲美元利率
^TD%l8o6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'QQq0. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xG;;ykh.] asked price 沽盘;喊价;索价;卖方报价
P!"{-m' assessable income 应评税入息
Q*Y-@lZ assessable loss 应评税亏损
:c|Om{; assessable profit 应评税利润
GM8Q#vc assessable value 应评税值
wH$qj'G4CN assessed profit 估定利润
`Se2f0", assessed value 经评估价值
@ta:9wZ assessment 评税;评定;估价;评税单
:%z#s assessment number 评税编号;估价编号
nU' qE assessment of additional tax 补加税评税
DS;\24>H assessment of performance 业绩评估;实绩评价
et/:vLl13 Assessor 评税主任
<(@Z#%O9) asset price bubbles 资产价格泡沫
)Q62 I\ asset-backed securities 具资产保证的证券
BT&R:_: assets accretion 资产增值
gxhdxSm=2 assets and liabilities 资产与负债
-uxU[E assets betterment statement 资产递增表;资产改进表
u]Q}jqiq" assets lending 实物放款;有抵押贷款
+;\w'dBi, assets of the company passing on the death 死者去世时转移的公司资产
}K={HW1> assets pledged as security for liabilities 用作负债抵押的资产
'pT13RFD assets portfolio 资产投资组合
? )h8uf4 assets price 资产价格
Yn[>Y) assets quality 资产质素
c9G%;U) assets realization 资产变现
|gWA'O0S assets refinancing arrangement 资产再集资安排
-b
iE assets securitization 资产证券化
O_qwD6s-_ assets situated outside Hong Kong 在香港以外地方的资产
t
V(
WhP assets stripping 削减资产;拆卖资产
I eJI-lo assets value 资产值
0@!huk assignee 承让人
:._Igjj$= assignment 转让;转让书;转让契
I-/>M/66 assignment of interest 权益转让
4Z>gK( assignment of letters patent and trade mark 专利证书及商标转让
Gh/nNwyu< assignment of property 物业转让;物业转让书
#6vf:94 assignment right 转让权
bf@g*~h@ assignor 转让人
78{9@\e"0 associate 有联系的人;有关连人士;相联者;合伙人;联系人
4BUG\~eI3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?Wz2J3A.2t associate member 附属会员
2GORGS% associated body corporate 相联法人团体
(c)=Do= associated company 相联公司;联属公司
8HFCmY# associated corporation 相联法团
?_FL
'G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V'e%%&g~N 公认会计师公会〔英国〕
Q
8Hl7__^ Association of Futures Exchange Brokers 香港期货经纪协会
PDPK|FU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_}Qtx/Cg association of underwriters 承保人组织
>O<a9wz assumption of control 接管
l;KrFJ6 assurance 担保;保险;转易;转易书
}A+ncabm assurance of interest 权益的转易
"T_9_6tH at 19XX price 按一九XX年价格计算
;-8.~Sm at a discount 按赔价计算;按贴水价格计算;打折扣
=3c?W&: at a premium 按溢价计算;按升水价格计算
}2@Z{5sh) at call 通知付款;按通知
|,@D< at constant market price 按固定市价计算
v@|<. at constant price 按固定价格计算
~h_
_Y> at cost 按成本计算
u.|%@ at current market price 按当时市价计算;按现时市价计算
\wD/TLS} at current price 按当时价格计算;按现时价格计算
CV\^gTPmx at factor cost 按要素成本计算;按生产要素成本计算
26g]_Igq at money-of-the-day price 按付款当日价格计算
(_|*&au J at or better 按指定或较佳价位〔买卖指令〕
haBmwq(f at par 按面值计算;平价
,|d9lK`" P at sight 见票即付
_Iminet at the close 按收市盘
iMJt8sd at the opening 按开市盘
l99Lxgx= attestation 见证;见证条款
>zqaV@T at-the-money option 平价期权
4/|x^Ky>G attorney 受权人;受托代表人
BK%.wi attornment 新拥有人承认书
)M.s<Y attributable profit 可归属利润
x;)I%c attributable share value 可归属股份价值
e,epKtL Auckland Stock Exchange 奥克兰证券交易所
VS/M@y_./ auction 拍卖
W]#w4Fp! auctioneer 拍卖商
>STthPO audit 审计;核数
z`IW[N7Z Audit Commission 审计署
:Bmn<2[Y; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[:{
FR2*x 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〕
8 7(t<3V& audit review 帐目审查
{7ji m Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
A!Cby!, audited account 审计帐目;经审计的帐目
lwq:0Rj@Q audited annual account 经审计的周年帐目
s[{[pIH audited balance sheet 经审计的资产负债表
nf^?X`g auditor 核数师;核数主任;审计师
S?d<P auditor's certificate 核数师证明书;审计师证明书
/^AH/,p auditor's report 核数师报告;审计师报告
B;eka[xU Aussie bond 澳元债券
7JGc9K+Av austerity budget 紧缩预算
&Gh0f"? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j{OA%G(I Australia All Ordinaries Index 澳洲所有普通股票指数
]5jS6@Vl* Australian Dollar [AUD] 澳元
KR#,6 Australian Options Market 澳大利亚期权市场
&'$Bk5 D@G Australian Securities Commission 澳洲证券事务监察委员会
<4LJ#Fx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z
)'9[t Australian Stock Exchange 澳大利亚证券交易所
,_u7@Ix Austrian Schilling [ATS] 奥地利先令
I8? authentication 认证;鉴证
Q__CW5&'u authority to purchase 委托购买证;委购书
{ogBoDS authorization 认可;核准;授权;授权书
"G
[Nb:,CR authorization by direction 指示授权
wx*?@f>u^ authorization by instruction 指令授权
-y-}g[` authorization by warrant 令状授权
3A!a7]fW authorization of unit trust 单位信托的认可
> O?WRCB authorized agent 指定代理人
`Y:]&w authorized capital 法定资本
PP$sdmo authorized clerk 出市员
04-_ K authorized dealer 认可交易商
HpEd$+Mz authorized financial institution 认可财务机构
L]H'$~xx* authorized fund 认可基金
;&&<zWq3h authorized fund house 获授权的基金公司;认可基金公司
KM wV;r authorized institution 认可机构
P)`^rJ6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
FuiR\"Ww authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u9"yU:1keb authorized insurer 获授权保险人;获认可承保人
\W.CHSD authorized investment 特准投资项目
2 {&A)Z!I authorized person 获授权人
rP4T;Clout authorized representative 获授权代表
Nu6NyYs authorized share capital 法定股本
?Z 2,?G automated quotation system 自动报价系统
iSCkV2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/eQAGFG 自动交易系统〔香港期货交易所有限公司〕
p75 o1RU automatic adjustment mechanism 自动调整机制
LZn'+{\` automatic adjustment system 自动调整系统
:|s8v2am Automatic Clearing House 自动票据交换所
zG#5lzIu, automatic exchange rates accumulation system 自动化汇率累集系统
F,Q;sq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3P6O]x<-? automatic teller machine [ATM] 自动柜员机
%3a-@!|1< autopay 自动转帐
>BbX: available assets 可用资产
gS'{JZu2 available fiscal reserve 现存财政储备
9,'m,2%W available profit 可用利润
Qb^G1#r@C Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
$Aw@xC^! average 平均;平均数;海损
f\hMTebma$ average basic salary 平均基本薪金
]?4;Lw average consumer expenditure 平均消费开支;一般消费开支
~o!-[ average cost 平均成本
Vx $;wU Y average cost of land production 增辟土地平均成本
%Xd*2q4* average daily turnover 平均每日成交额
'Tm1Mh0Fso average daily wage rate 平均每日工资率
,GH`tK_ average expenditure pattern 平均开支模式
n{;Q"\*Sg average growth rate 平均增长率
0 #8 average net fixed assets 固定资产平均净值
i\6CE| average of relatives 相对价格平均数
DEZww9T2Qs average price 平均价格
{nV/_o$$ average propensity to consume 平均消费倾向;一般消费倾向
49; 'K average propensity to save 平均储蓄倾向;一般储蓄倾向
lAU99(GXV average rate 平均率
.rtA sbp.! average revenue 平均收入;平均收益
L~6%Fi&n4 average stock 平均库存;平均存货
\C3I6Qx average yearly rent 平均年租
XYo,5- avoidance of double taxation 避免双重课税
!kE5]<H\ avoidance of tax 避税