A:
qBrZg A share A股;甲类股份
t-m,~Io W abatement of tax 减税;减扣免税额
bH]!~[ ABN AMRO Bank N.V. 荷兰银行
gG> ^h1_o~ above-the-line expenditure 线上项目支出;经常预算支出
gM[
J'DMW above-the-line receipt 线上项目收入;经常预算收入
XQ y|t"Vq> ABSA Asia Limited 南非联合亚洲有限公司
,'DrFlI absolute change 绝对数值变更
L. ?dI82c absolute expenditure 实际开支
>V=@[B(0 absolute guideline figure 绝对准则数字
\5c -L_ absolute interest 绝对权益
ON!G{=7 absolute order of discharge 绝对破产解除令
;AA7wK 4 absolute profit margin 绝对利润幅度
k$- q;VI absolute value 实值;绝对值
A>@epCD absolutely vested interest 绝对既得权益
JNCtsfd absorbed cost 已吸收成本;已分摊成本
X,CFY absorption 吸收;分摊;合并
<R%6L& absorption rate 吸收率;摊配率;分摊率
wA&)y>n- ACB Finance Limited 亚洲商业财务有限公司
ofv
1G=P acceptable form of reciprocity 合理的互惠条件
)f&]H} acceptable rate 适当利率;适当汇率
Tz~ftf acceptance agreement 承兑协议
.Q@'O b` acceptance for honour 参加承兑
4'|:SyOm acceptor 承兑人;接受人;受票人
xM,(|p( acceptor for honour 参加承兑人
RL8wSK accident insurance 意外保险
a$&6a
Accident Insurance Association of Hong Kong 香港意外保险公会
Jtk(yp{Zz accident insurance scheme 意外保险计划
K7Tell\` accident year basis 意外年度基准
(fb\A6 accommodation 通融;贷款
W4Q]<<6& accommodation bill 通融票据;空头票据
rJj~cPwL" accommodation party 汇票代发人
~[6|VpGc: account balance 帐户余额;帐户结余
k] YGD account book 帐簿
j)*nE./3 account collected in advance 预收款项
6%1o<{(%f account current book 往来帐簿
`vBa.)u account of after-acquired property 事后取得的财产报告
-2d&Aq4m) account of defaulter 拖欠帐目
OUMr}~/ account payable 应付帐款
}Cf[nGh|B account payee only [A/C payee only] 只可转帐;存入收款人帐户
Okc*)crw account receivable 应收帐款
Dw,f~D$+ic account receivable report 应收帐款报表
KHiJOeLc account statement 结单;帐单;会计财务报表
f
d5~'2 account title 帐户名称;会计科目
S45_-aE accountant's report 会计师报告
PCjY,O Accountant's Report Rules 会计师报告规则
F
tjm@:X accounting and auditing procedure 会计与审计程序;会计与核数程序
P2F>iK#U Accounting Arrangements 《会计安排》
UlytxWkUX accounting basis 会计基础
4F!d V;"Z( accounting by Official Receiver 破产管理署署长呈交的帐目
b*fflJ Accounting Circular 《会计通告》
=<xbE;,0 accounting class 会计类别
s6uAF(4, accounting date 记帐日期;会计结算日期
ry"zec
B accounting for money 款项核算
CVp<SS( Accounting Officer 会计主任
L;`t%1 accounting period 会计报告期;会计期
>j3N-;o@? accounting policy 会计政策;会计方针
v^'~-^s
accounting practice 会计惯例
q#Vf2U55m accounting principle 会计准则
O1,[7F.4g accounting record 会计记录
Zlo,#q accounting report 会计报告
W^f#xrq> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9v0|lS!- Accounting Society of China 中国会计学会
(=9&"UH accounting statement 会计报表
<&iBR accounting system 会计制度;会计系统
Z
ngJ9js accounting transaction 会计事项;帐务交易
bk]|C!7$ accounting treatment 会计处理
`m^OnH accounting year 会计年度
d.A0(*k, accretion 增值;添加
6Y^o8R accrual 应计项目;应累算数目
wn&2-m*a accrual basis 应计制;权责发生制
U,BBC accrual basis accounting 应计制会计;权责发生制会计
9K!='u` accrue 应累算;应计
T^_9R; accrued benefit 应累算利益
tw66XxE accrued charges 应计费用
F04Etf
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pyKag;ZtP accrued expenses 应累算费用
/&yT2p accrued interest payable 应付利息;应计未付利息
Rd)QVEk>SD accrued interest receivable 应收利息;应计未收利息
^> fs accrued right 累算权益
O [/~V= accruing profit 应累算的利润
kns]P<g accumulated fiscal reserve 累积财政储备
{Y Ymt!Ic accumulated profit 累积利润;滚存溢利
L@XeAEIq accumulated reserve 累积储备
tANG ] accumulation of surplus income 累积收益盈余
.+>}}, acquired assets 既得资产
3nO|A: t acquisition 收购;购置;取得
}kpkHq"`f acquisition cost 购置成本
Cp%|Q.? acquisition expenses 购置费用
7
<xxOY>y acquisition of 100% interest 收购全部股权
fvDwg acquisition of control 取得控制权
(P ?9Jct acquisition of fixed assets 购置固定资产
z( wXs&z; acquisition of shell “买壳”
!r<7]nwV acquisition price 收购价
7F.,Xvw&@ act of God 天灾
:Lx]`dSk acting partner 执事合伙人
<mN3:G active market 买卖活跃的市场;交投畅旺的市场;旺市
5S1m&s5k active partner 积极参与的合伙人
s>5 Z active trading 交投活跃
9L};vkYk# actual circulation 实际流通
{%
P;O ?
actual cost 实际成本
=u(fP" |{ actual expenditure 实际开支;实际支出
{8' 5 actual income 实际入息;实际收入;实际收益
!ZRV\31% actual market 现货市场
>qE$:V"_5 actual price 现货价;实际价格
$IHa]9 { actual profit 实际利润
;c`B' actual quotation 实盘;实际价位;实际报价
F<$&G'% H actual year basis 按实际年度计算
tVO x actuals 实货
J?&9ofj& actuarial investigation 精算调查
[Mi~4b actuarial principle 精算原则
L|<Mtw actuarial report 精算师报告
@9-qqU@ Actuarial Society of Hong Kong 香港精算学会
|s:!LU&OL\ actuarial valuation 精算师估值
M0|z^2 actuary 精算师
,0~=9dR ad referendum agreement 暂定协议;有待覆核的协定
yZ`\.GgC^& ad valorem duty 从价税;按值征税
bu]bfnYi9 ad valorem duty system 从价税制
CV k8MA ad valorem fee 从价费
N$?q Aek ad valorem tariff 从价关税
SC# additional allowance 额外免税额
4
QWHGh" additional amount for unexpired risk 未过期风险的额外款额
|
!Knd ^} additional assessable profit 补加应评税利润
PYZ8@G additional assessment 补加评税
,q4 Y
N-3 additional commitment 额外承担
0:XmReO+k additional commitment vote 额外承担拨款
K&/W cuP& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
YJ6Xq||_ additional dependent parent allowance 供养父母额外免税额
&:rf80`z. additional provision 额外拨款
k20tn
ew additional stamp duty 附加印花税
2'D2>^os additional tax 补加税罚款;补加税款
+p2)uXqW Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
^Oo%`(D? adjudged bankrupt 被裁定破产
|q?A8@\u adjudicated bankrupt 裁定破产人
q N>j2~ adjudication fee 裁定费;评定印花税额手续费;评估契据费
jN'zNOV~ adjudication of bankruptcy 裁定破产;宣告破产
i]P]o) adjudication of insolvency 裁定无力偿还债务
S;Vj5 adjusted actual 经调整的实数;调整后的实数
7z}NI,R}1 adjusted current assets 经调整的流动资产;调整后的流动资产
zJPzI{-w| adjusted figure 经调整的数字;调整后的数额
;X8eZQ adjusted liabilities 经调整的负债;调整后的负债
).\%a
h adjusted loss 经调整的亏损;调整后的亏损
Gd!y,n&s adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
_s^sZ{'2_ adjusted profit 经调整的利润;调整后的利润
I'JFt>] adjusted surplus 经调整的盈余额;调整后的盈余额
YtFtU;{ adjusted value 经调整的价值;调整后的价值
biQDupTz adjustment 调整;修订;理算〔保险〕
LVX.s tN#p adjustment centre 调剂中心
_di[PU=Vh adjustment lag 调整过程的时间差距;调整时差
{a(TT)d adjustment mechanism 调整机制
T{Av[>M adjustment of loss 亏损调整
flRok?iF adjustment process 调整过程;调整程序
%5'6^bT adjustment range 调整幅度
lwSA!W administered exchange rate 受管制汇率
{q:6;yzxl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wtK+\Qnb administration expenses 行政费用
f mf(5 administration fee 手续费;行政费
alyWp administration in bankruptcy 破产管理
eGjEO&$ administration order 遗产管理令
-GH>12YP administrator 管理人;遗产管理人
[&51m^ administrator of the estate 遗产管理人
i!(u4wTFF admission of debt 债项承认书
Q/I/>6M7UZ admission of proof 接纳债权证明
5LR
k)@t advance 放贷款项;垫付款项;预支款项;预付款项
nGq{+
G advance account 暂支帐目;预付款帐户
4PR!OB advance compensation 预付补偿金
`KB; 3L advance from shareholder 股东垫款
13kl\<6 advance pending reimbursement 预支以待日后付还
EjrK.|I0 advanced economy 先进经济体系
tw,uV)xm advancement 预付;预付财产
0tK(:9S advances warrant 垫款令
m9 1Gc?c advancing 贷出
Vmt$]/ adverse balance 逆差
0.+MlyA adverse exchange 逆汇
I|(r1.[K advertisement addressed to shareholders 在报章刊登的致股东通告
8u6*;*o advice for collection 托收通知书
n86LU Sj5 advice of drawing 提款通知书;汇票通知书
$i1$nc8 advice of payment 付款通知
?L x*MJZ Advisory Committee [Securities and Futures Commission]
shKTj5s? 谘询委员会〔证券及期货事务监察委员会〕
}20~5! Advisory Committee on Diversification 经济多元化谘询委员会
sFt"2TVr3 affidavit 誓章;遗产申报誓章
9eBD)tnw affidavit of no receipt 述明无收款的誓章
t^
Ge " affiliate 联号;联营公司;附属公司
FJCs$0 affiliated company 附属公司;联号;联营公司
g8kS}7/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jl9hFubwW affordability 负担能力
Ogv9_X8 African Development Bank [AfDB] 非洲开发银行
u:.w/k%+ after-acquired property 事后取得的财产
xu\s2x$ after-hours dealing 市后交易
gWQ(B after-tax profit 税后盈利;税后利润;税后溢利
8wV`mdKN agency agreement 代理协议
f YSH]! agency expenses 代理机构的开支
$7" Y/9Y agency fee 代理费
C~Hhi-Xl) Agency Law 《代理法》
r3qKT agent 代理人;承销人
0CO@@`~4 agent of company 公司代理人
0 30LT$&! agent's fee 代理人费;经纪费
\#4mPk_" aggregate 总计;总数;总体数字
'Fy"|M;2 aggregate amount 总款额;总额
>dx/k)~~-L aggregate assets and liabilities 总体资产与负债
F/ x2}' aggregate at constant price 按固定价格计算的总体数字
E5!vw@, aggregate demand 总需求
X$e*s\4 aggregate gross position 总持仓量
<?s@-mpgN aggregate limit 总限额
,~ q:rh+ aggregate of salaries tax 合计薪俸税
tk]D)+{u&c aggregate performance 总体表现;总体业绩
]VL} eHZ aggregate supply 总体供应
s]]lB018O\ aggregate surplus 总盈余
!c`&L_ "! aggregate total 整体总额
M287Z[ aggregate value 总值;合计价值
P -NR]f aggregated basis 合计基准
f0vO(@I aggregated net chargeable income 合计应课税入息实额
R2v9gz;W aggregation 合并计算;合计;总和
hr;^.a^ aggregation of incomes of husband and wife 夫妇入息合并计算
8OKG@hc aggregation of property 财产的总和
,Kl:4 Tv agio 差价;贴水
M!+J[q Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
E*O($tS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3_<l`6^Ns/ 《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》
r1}^\C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n&Ckfo_D 《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》
2TUV9Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[0EWIdT*b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$2\8Rn6' agreement for a settlement 授产协议
[3"F$?e5 agreement for assignment 转让协议
4j~q,#$LW agreement for sale 售卖协议;买卖协议
/cb`%"Z agreement for sale and purchase 买卖协议
_aR{B-E agreement for the payment of interest 支付利息协议
}[Z'Sg]s agreement for the repayment of money 还款协议
KF
zI27r agreement of reinsurance 再保险协议
4XNheP;b Agricultural Bank of China 中国农业银行
Asv]2> x air passenger departure tax 飞机乘客离境税
0u1ZU4+EC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Wk\(jaL% airport tax 机场税
H.\`(`6 alcohol duty 酒精税
GQ;0KIN alienation 让与;让渡;转让
YZ5,K6u alimony 生活费;赡养费
][wb4$2 All Ordinaries Index [AOI] 所有普通股指数
PFuhvw~? all risks 全险;综合险
(/uAn2 All Sales Record for Stock Market 《股票市场成交报告》
i+h*<){X Allied Capital Resources Limited 新联财务有限公司
kzKej"a; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[K&%l]P7 allocation letter 拨款信件
SK
lvZ
allocation of fund 分配款项;预留款项
Ww,\s5Uw allocation of profit 利润分配;溢利分配
3Rc*vVnI allocation warrant 拨款令
S[1<Qrv] allotment 分配;配股
;.V/ngaj allotment notice 股份配售通知;配股通知
lG)wa allotment of shares 股份分配
g3z/yj allowable 可获宽免;免税的
2
^m}5:0 allowable business loss 可扣除的营业亏损
g%&E~V/g$ allowable expenses 可扣税的支出
Fp/{L allowance 免税额;津贴;备抵;准备金
^1najUpQ_n allowance for debts 债项的免税额
D`T;j[SsS# allowance for depreciation by wear and tear 耗损折旧免税额
F{0\a;U@^ allowance for funeral expenses 殡殓费的免税额
h+}BtKA allowance for inflation 为通货膨胀而预留的款项;通胀准备金
7q+D}+ Xf allowance for repairs and outgoings 修葺及支出方面的免税额
6;Z-Y>\c allowance to debtor 给债务人的津贴
5p (zhfuG alteration of capital 资本更改
mux/\TII alternate trustee 候补受托人
itg_+%^R amalgamation 合并
}T@=I&g; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:~otzI4%! ambit of charges 征税范围;收费范围
`gX|q3K\s amended valuation 经修订的估值
inWLIXC,
American Commodities Exchange 美国商品交易所
c_3B: F7 American Express Bank Limited 美国运通银行
wXKtQ#o} American Stock Exchange 美国证券交易所
w*-42r3,' amortization 摊销
W:_-I4q~ amount due from banks 存放银行同业的款项
G:<f(Gy amount due from banks abroad 存放海外银行同业的款项
$fmTa02q> amount due from holding companies 控股公司欠款
*%Rmdyn amount due from local banks 存放本港银行同业的款项
7%y$^B7{ amount due to banks 银行同业的存款
Cz0FA]-g amount due to banks abroad 海外银行同业的存款
%T({;/ amount due to holding companies 控股公司存款
(`1io amount due to local banks 本港银行同业的存款
AELj"=RA amount due to outport banks 外埠银行同业的存款
7*l$i/! amount for note issue 发行纸币的款额
>Zb!?ntN`t amount of bond 担保契据的款额
GC')50T J amount of consideration 代价款额
+V4)>< amount of contribution 供款数额
0k
(- amount of indebtedness 负债款额
NoiB98g amount of principal of the loan 贷款本金额
&t=:xVn-M amount of rates chargeable 应征差饷数额
aJ'Fn amount of share capital 股本额
W/qXQORv amount of sums assured 承保款额
|Xt.[1 amount of variation 变动幅度
(/A.,8Ad amount of vote 拨款数额
]SQ+r*a amount payable 应付款额
\Y4(+t=4 amount receivable 应收款额
ui%#f1Iq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
wlXs/\es analysis 分析
-8 uS# ancillary risk 附属风险
ciblj?"Wi annual account 周年帐目;周年帐目报表;年度决算;年结
Bgxk>Y annual accounting date 年结日期
Fi i(dmn annual allowance 每年免税额;年积金;年度津贴;年津
0t7N yKU annual balance 年度余额
\D@j`o annual disposable income 每年可动用收入
Rw?w7?I annual estimates 周年预算
2P"643tz annual fee 年费
A(2 0+ annual general meeting 周年大会
QLJ\> annual growth rate 年增率;每年增长率
E=I'$*C\D annual long-term supplement 长期个案每年补助金
y\??cjWb] annual pensionable emolument 可供计算退休金的年薪
v3DK0 MW annual report 年报
w|f+OlPXq Annual Report on the Consumer Price Index 《消费物价指数年报》
Cj=R\@ annual return 周年报表;周年申报表;每年报税表格
o<nM-"yWb Annual Return Rules 《周年报表规则》
bJ:5pBJ3 annual review of consumer prices 每年消费物价回顾
G<C D4:V annual roll-forward basis 逐年延展方式
`y>m
>j annual salary 年薪
QNbZ) annual statement 年度报表;年度决算表
y4kn2Mw; 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
sPNm.W$_ annuitant 年金受益人
%e:+@%] annuity 年金
-5*OSA:8x annuity contract 年金合约
OLx;j+p
annuity on human life 人寿年金
x// uF antecedent debt 先前的债项
"09v6Tx ante-dated cheque 倒填日期支票
3eUi9_s+ anticipated expenditure 预期开支
n/v.U,f&l@ anticipated net profit 预期纯利
bPTtA;u anticipated revenue 预期收入
hJSvx anti-inflation measure 反通货膨胀措施
,1I-%6L anti-inflationary stance 反通货膨胀立场
"~VKUvDu apparent deficit 表面赤字
kwp%5C-S apparent financial solvency 表面偿债能力
B2NIV7 apparent partner 表面合伙人
G ]h application for personal assessment 个人入息课税申请书
_n:RA)4* application of fund 资金应用
E:qh}wY application to release as liquidator and to destruct the books of accounts and documents
]WNY"B>+ 申请免除清盘人职务及毁灭帐簿与文件
+&\.
]Pp appointed actuary 委任精算师
|OLXb+7X appointed auditor 委任核数师;委任审计师
GJdL1ptc appointed trustee 委任的受托人
k;cIEEdZD appointer 委任人
(c0L@8L apportioned pro rata 按比例分摊
)"?'~ 5A apportionment 分配;分摊
s/ABT.ZO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fln[Q2zl apportionment formula 分摊方程式
H`M|B<. apportionment of estate duty 遗产税的分摊
/,SVG1 appraisal 估价;评估
`Hw][qy# appreciable growth 可观增长
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appreciable impact 显着影响
F=Xb_Gd` appreciable increase 可观增长
$%$zZJ@/ appreciation 增值;升值
%KVmpWku appreciation against other currencies 相对其他货币升值
O)W+rmToI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:^W}$7$T appreciation tax 增值税
ktPM66`b appropriation 拨款;拨用;拨付
kMW9UUw appropriation account 拨款帐目
CA|l|
t^ Appropriation Bill 拨款法案
E-^(VZ_Xj appropriation-in-aid system 补助拨款办法
8Vz!zYl approved assets 核准资产
i%!<9D~n approved basket stock 认可一篮子证券
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fp&Q! approved budget 核准预算
onmpMU7w approved charitable donation 认可慈善捐款
\s[L=^! approved charitable institution 认可慈善机构
p8XvfM approved currency 核准货币;认可货币
$S' TW3 approved estimates 核准预算
p5qfv>E8) approved estimates of expenditure 核准开支预算
8a)4>B approved overseas insurer 核准海外保险人
)a0l:jEOc approved overseas trust company 核准海外信托公司
T-yEn&r4) approved pooled investment fund 核准汇集投资基金
N?t*4Y approved provident fund scheme 认可公积金计划
_1RvK? ;.{ approved provision 核准拨款
u`wD6&y* approved redeemable share 核准可赎回股份
3{.]! approved regional stock 认可地区性证券
02J(*_o approved retirement scheme 认可退休金计划
rRe^7xGe7 approved subordinated loan 核准附属贷款
j=U"t\{ arbitrage 套戥;套汇;套利
LK4NNZf7 arbitrageur 套戥者;套汇者
#|8%h arbitrary amount 临时款项
6|'7Mr~\ arrangement 措施;安排;协定
`3jwjy|5 arrears 欠款
tq,^!RSbZ arrears of pay 欠付薪酬
&x B^ arrears of revenue 逾期未收税款;逾期未收的帐项
P7T'.|d articles of association 组织章程;组织细则;组织章程细则
UhDf6A`] Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
;F-
mt( Y ascertainment of profit 确定利润
lH?jqp "Asia Clear" “亚洲结算系统”
5nBJj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%5+X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4Th?q{X Asian Development Fund [ADF] 亚洲发展基金
&ZMQ]'& Asian dollar bond 亚洲美元债券
(X^,.qy Asian dollar market 亚洲美元市场
Fs~*-R$ Asian dollar rate 亚洲美元利率
,_H H8[& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/~s<@<1!X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r[^.\&- asked price 沽盘;喊价;索价;卖方报价
i,"Xw[H*s assessable income 应评税入息
>Vx_Xv`Jwb assessable loss 应评税亏损
A@_>9; assessable profit 应评税利润
.3UJ*^(? assessable value 应评税值
AH/^v;- assessed profit 估定利润
'hWA&Xx+ assessed value 经评估价值
'Q=)- assessment 评税;评定;估价;评税单
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assessment number 评税编号;估价编号
6/3E!8 assessment of additional tax 补加税评税
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./MFf assessment of performance 业绩评估;实绩评价
Q|+ a Assessor 评税主任
1yz%ud-l asset price bubbles 资产价格泡沫
I+twI&GS asset-backed securities 具资产保证的证券
t}I@Rmso assets accretion 资产增值
0+1!-Wo assets and liabilities 资产与负债
4x-,l1NMR assets betterment statement 资产递增表;资产改进表
)M"NMUuU" assets lending 实物放款;有抵押贷款
;{H Dz$ assets of the company passing on the death 死者去世时转移的公司资产
qov<@FvE0 assets pledged as security for liabilities 用作负债抵押的资产
451.VI}MR assets portfolio 资产投资组合
A{-S )Z3} assets price 资产价格
U!Zj%H1XQ0 assets quality 资产质素
/kyO,g$9 assets realization 资产变现
"|J6*s assets refinancing arrangement 资产再集资安排
$X-PjQb1Bb assets securitization 资产证券化
X%<qHbKB, assets situated outside Hong Kong 在香港以外地方的资产
gfN=0Xj4 assets stripping 削减资产;拆卖资产
-,;woOG assets value 资产值
:+>7m assignee 承让人
'ParMT assignment 转让;转让书;转让契
*2~WP'~PQd assignment of interest 权益转让
hR0a5 assignment of letters patent and trade mark 专利证书及商标转让
KC; o assignment of property 物业转让;物业转让书
mX.mX70|J assignment right 转让权
W//+[ assignor 转让人
x.t&NP^V) associate 有联系的人;有关连人士;相联者;合伙人;联系人
VFF5Tp Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nG5\vj,zB associate member 附属会员
^J-Xy\X associated body corporate 相联法人团体
cs\=8_5 associated company 相联公司;联属公司
:ln|n6X associated corporation 相联法团
??B!UXi4R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mh[,E8'd 公认会计师公会〔英国〕
` W);+s Association of Futures Exchange Brokers 香港期货经纪协会
(t&`m[>K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d)biMI}<5 association of underwriters 承保人组织
a]P%Y.?r assumption of control 接管
$ eL-fg assurance 担保;保险;转易;转易书
saZK+kD4I assurance of interest 权益的转易
zb[kRo&a0W at 19XX price 按一九XX年价格计算
W[`ybGR< at a discount 按赔价计算;按贴水价格计算;打折扣
+?3RC$jyw at a premium 按溢价计算;按升水价格计算
[cEGkz at call 通知付款;按通知
K\ B!tk at constant market price 按固定市价计算
Uv.Xw} q at constant price 按固定价格计算
mMZrBz7r at cost 按成本计算
p(I^Y{sGI at current market price 按当时市价计算;按现时市价计算
OA9P"* at current price 按当时价格计算;按现时价格计算
*Uy>F[%@ at factor cost 按要素成本计算;按生产要素成本计算
"8zMe L at money-of-the-day price 按付款当日价格计算
Z|UVH at or better 按指定或较佳价位〔买卖指令〕
-*w2<DCn at par 按面值计算;平价
u:(=gj,~x at sight 见票即付
xo @|;Z>&F at the close 按收市盘
7|dm"%@ at the opening 按开市盘
6K8v:yYPa attestation 见证;见证条款
B/lIn'= at-the-money option 平价期权
"N&ix*($ attorney 受权人;受托代表人
pcOi%D,o attornment 新拥有人承认书
,*lns.|n attributable profit 可归属利润
F:<+}{Av attributable share value 可归属股份价值
jM6$R1HX Auckland Stock Exchange 奥克兰证券交易所
#>_fYjT auction 拍卖
|mWSS'7fI auctioneer 拍卖商
AZNo%!)o audit 审计;核数
im:[ViR { Audit Commission 审计署
mqJD+ K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
og+Vrd 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
W}D[9zo/ audit review 帐目审查
a8[%-eW, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!7#*Wdt+P audited account 审计帐目;经审计的帐目
CP"5E?dcK audited annual account 经审计的周年帐目
UDJ#P9uy audited balance sheet 经审计的资产负债表
13 JG[,w auditor 核数师;核数主任;审计师
x?0(K=h, auditor's certificate 核数师证明书;审计师证明书
d1^5r
31 auditor's report 核数师报告;审计师报告
]+qd|}^ Aussie bond 澳元债券
UDcr5u eKn austerity budget 紧缩预算
x3Fn'+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\KpJIHkBRy Australia All Ordinaries Index 澳洲所有普通股票指数
^5 "yY2}- Australian Dollar [AUD] 澳元
E:\#Ur2 Australian Options Market 澳大利亚期权市场
8?EKF+.u| Australian Securities Commission 澳洲证券事务监察委员会
BgCEv"G5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'{JMWNY Australian Stock Exchange 澳大利亚证券交易所
/N/jwLr Austrian Schilling [ATS] 奥地利先令
Z$Qwn authentication 认证;鉴证
UiK)m:NU authority to purchase 委托购买证;委购书
jgpF+V-n$ authorization 认可;核准;授权;授权书
6+>X`k%D authorization by direction 指示授权
@1pfH\m authorization by instruction 指令授权
\!>qtFT authorization by warrant 令状授权
5V0#_!QAN authorization of unit trust 单位信托的认可
5X]f}6kT authorized agent 指定代理人
mv*M2NuhT authorized capital 法定资本
R>[G6LOG authorized clerk 出市员
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nI&lr authorized dealer 认可交易商
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` authorized financial institution 认可财务机构
h2+"e# _ authorized fund 认可基金
{ueDwnZ authorized fund house 获授权的基金公司;认可基金公司
4>HQ2S{t authorized institution 认可机构
a(`"qS authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~/K'n authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_w5c-\-PUM authorized insurer 获授权保险人;获认可承保人
\/Zo*/ authorized investment 特准投资项目
6k|f]BCL authorized person 获授权人
z=rSb4"W authorized representative 获授权代表
mI;\ UOh' authorized share capital 法定股本
e&<=+\ul automated quotation system 自动报价系统
WZbRR.TxO Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
weOga\ 自动交易系统〔香港期货交易所有限公司〕
Q'^$;X~-< automatic adjustment mechanism 自动调整机制
7<5=fYbr automatic adjustment system 自动调整系统
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#@ h Automatic Clearing House 自动票据交换所
OR10IS automatic exchange rates accumulation system 自动化汇率累集系统
ZZeF1y[q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8tT/w5 automatic teller machine [ATM] 自动柜员机
91FVe autopay 自动转帐
BDi+*8 available assets 可用资产
Oj7).U0;# available fiscal reserve 现存财政储备
-}>H3hr available profit 可用利润
-ozcK Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
v +?'/Q% average 平均;平均数;海损
GkdxwuRw average basic salary 平均基本薪金
r)dXcus average consumer expenditure 平均消费开支;一般消费开支
t1o_x}z4. average cost 平均成本
~#P` 7G average cost of land production 增辟土地平均成本
+'9xTd average daily turnover 平均每日成交额
OV7SLf average daily wage rate 平均每日工资率
mGUG average expenditure pattern 平均开支模式
rWuqlx# average growth rate 平均增长率
@WzrrCpj average net fixed assets 固定资产平均净值
/8>we`4 average of relatives 相对价格平均数
DPlmrN9@= average price 平均价格
].N%A07 average propensity to consume 平均消费倾向;一般消费倾向
[g lhru=+ average propensity to save 平均储蓄倾向;一般储蓄倾向
t)l^$j!h@ average rate 平均率
@p9YHLxLjQ average revenue 平均收入;平均收益
3TT?GgQ average stock 平均库存;平均存货
SiT5QJe average yearly rent 平均年租
hJoh5DIE95 avoidance of double taxation 避免双重课税
kNUNh[ avoidance of tax 避税