A:
c~dM`2J, A share A股;甲类股份
IdM*5Y>f abatement of tax 减税;减扣免税额
2#_38=K=@ ABN AMRO Bank N.V. 荷兰银行
1;W=!Fx above-the-line expenditure 线上项目支出;经常预算支出
Z# Lx_*p]Q above-the-line receipt 线上项目收入;经常预算收入
8Xm@r#Oy5 ABSA Asia Limited 南非联合亚洲有限公司
u=qPzmywt absolute change 绝对数值变更
c!uW}U_z absolute expenditure 实际开支
R.1Xst &i absolute guideline figure 绝对准则数字
M}.b"
ljZ absolute interest 绝对权益
=J|sbY"] absolute order of discharge 绝对破产解除令
<5Mrp"C[i absolute profit margin 绝对利润幅度
Eb.;^=x absolute value 实值;绝对值
;~sr$6 absolutely vested interest 绝对既得权益
y>(rZ^y& absorbed cost 已吸收成本;已分摊成本
nb@" ?<L! absorption 吸收;分摊;合并
?|t/mo|K? absorption rate 吸收率;摊配率;分摊率
-'C!"\% ACB Finance Limited 亚洲商业财务有限公司
s=EiH acceptable form of reciprocity 合理的互惠条件
;>2#@QP acceptable rate 适当利率;适当汇率
vg8O]
YF acceptance agreement 承兑协议
BEw{X|7 acceptance for honour 参加承兑
5 z]\$=TE acceptor 承兑人;接受人;受票人
$ehg@WK}. acceptor for honour 参加承兑人
v29G:YQe accident insurance 意外保险
"~p+0Xws9 Accident Insurance Association of Hong Kong 香港意外保险公会
G+Dpma ] accident insurance scheme 意外保险计划
;WI]vn accident year basis 意外年度基准
j.QHkI1. accommodation 通融;贷款
z*.v_Mx accommodation bill 通融票据;空头票据
"jZm0U$,* accommodation party 汇票代发人
Qm);6X
account balance 帐户余额;帐户结余
C;sgK account book 帐簿
YlUpASW account collected in advance 预收款项
S]yvMj_? account current book 往来帐簿
XS0V:<+, account of after-acquired property 事后取得的财产报告
{~GR8
U account of defaulter 拖欠帐目
WaYO1*= account payable 应付帐款
FWTx&Ip account payee only [A/C payee only] 只可转帐;存入收款人帐户
MtG_9- account receivable 应收帐款
+(ny|r[# account receivable report 应收帐款报表
p~bkf> account statement 结单;帐单;会计财务报表
3B,QJ& account title 帐户名称;会计科目
o?!uX|Fy accountant's report 会计师报告
9p>
/?H| Accountant's Report Rules 会计师报告规则
KZK,w#9. accounting and auditing procedure 会计与审计程序;会计与核数程序
s[-]cHQ Accounting Arrangements 《会计安排》
]A!.9Ko}u accounting basis 会计基础
hmGdjw t$ accounting by Official Receiver 破产管理署署长呈交的帐目
<7gMl Accounting Circular 《会计通告》
[(cL/_ accounting class 会计类别
,z66bnjO accounting date 记帐日期;会计结算日期
(G5xkygR9 accounting for money 款项核算
OKQLv+q5K) Accounting Officer 会计主任
KF{a$d accounting period 会计报告期;会计期
`45d"B
I accounting policy 会计政策;会计方针
POBpJg accounting practice 会计惯例
_
+KmNfR accounting principle 会计准则
glor+ accounting record 会计记录
>RR<eYu7m accounting report 会计报告
/`R dQ<($ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D_aR\ Accounting Society of China 中国会计学会
"3t\em! accounting statement 会计报表
;?8Iys# accounting system 会计制度;会计系统
{aJz. `u\ accounting transaction 会计事项;帐务交易
z]>9nv`b accounting treatment 会计处理
{mYx accounting year 会计年度
ma7fDo0,`h accretion 增值;添加
<R~KM=rL accrual 应计项目;应累算数目
Cj$H[K}> accrual basis 应计制;权责发生制
d[U1.SNL accrual basis accounting 应计制会计;权责发生制会计
5<r)+?!n accrue 应累算;应计
apaIJ+^[ accrued benefit 应累算利益
\UtS>4w\ accrued charges 应计费用
l%bq2,-% accrued cumulative preference share dividend 应累算的累积优先股股息
fNEz accrued expenses 应累算费用
|E|T%i^}./ accrued interest payable 应付利息;应计未付利息
qP`?M\!O accrued interest receivable 应收利息;应计未收利息
XaGz].Sv accrued right 累算权益
ype"7p\ accruing profit 应累算的利润
Y:%"K accumulated fiscal reserve 累积财政储备
i;HH !
TaN accumulated profit 累积利润;滚存溢利
V~c(]K)- accumulated reserve 累积储备
0|Q.U accumulation of surplus income 累积收益盈余
.jum "va% acquired assets 既得资产
STp!8mL acquisition 收购;购置;取得
5 V rcR=?O acquisition cost 购置成本
u-M] Az- acquisition expenses 购置费用
u~)%tL acquisition of 100% interest 收购全部股权
ok=40B99T acquisition of control 取得控制权
={xqNRVd acquisition of fixed assets 购置固定资产
'5cZzC
2 acquisition of shell “买壳”
feg`(R2 acquisition price 收购价
dp< auA act of God 天灾
| /#'S&!U acting partner 执事合伙人
;q&Z9lm active market 买卖活跃的市场;交投畅旺的市场;旺市
[EOMCH2Ki active partner 积极参与的合伙人
w}b<D#0XC active trading 交投活跃
GFY-IC+fc actual circulation 实际流通
'Ix5,^M}B actual cost 实际成本
g$gVm:= actual expenditure 实际开支;实际支出
V*kznm actual income 实际入息;实际收入;实际收益
d'q;+jnP actual market 现货市场
{"\q(R0 actual price 现货价;实际价格
N
I3( actual profit 实际利润
*e, CDV actual quotation 实盘;实际价位;实际报价
YrKFa%k actual year basis 按实际年度计算
5EfY9}dl actuals 实货
mN7&%Z actuarial investigation 精算调查
>2t
cEz% actuarial principle 精算原则
DlS&qFs actuarial report 精算师报告
Xi*SDy Actuarial Society of Hong Kong 香港精算学会
&{hc actuarial valuation 精算师估值
(mY(\mu} actuary 精算师
-|$* l
Q ad referendum agreement 暂定协议;有待覆核的协定
e
Ri!\Fx ad valorem duty 从价税;按值征税
_AAx
) ad valorem duty system 从价税制
3v G ad valorem fee 从价费
o[2Y;kP3*P ad valorem tariff 从价关税
1y(iE C additional allowance 额外免税额
] :GfOgo additional amount for unexpired risk 未过期风险的额外款额
6e&g$R
v additional assessable profit 补加应评税利润
Rgs3A)[`d/ additional assessment 补加评税
`-5cQ2>" additional commitment 额外承担
s/\XH&KR3V additional commitment vote 额外承担拨款
~"RQ!&U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qY# m*R additional dependent parent allowance 供养父母额外免税额
e8 v; D additional provision 额外拨款
<xC:Ant additional stamp duty 附加印花税
Fv;u1Atiw additional tax 补加税罚款;补加税款
vFR
1UPF Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
#[C<
J#; adjudged bankrupt 被裁定破产
=sL(^UISl adjudicated bankrupt 裁定破产人
6O%=G3I adjudication fee 裁定费;评定印花税额手续费;评估契据费
cy9N:MR(c adjudication of bankruptcy 裁定破产;宣告破产
cyDiA(ot& adjudication of insolvency 裁定无力偿还债务
~S!L!qY adjusted actual 经调整的实数;调整后的实数
-aA<.+ adjusted current assets 经调整的流动资产;调整后的流动资产
my=*zziN adjusted figure 经调整的数字;调整后的数额
?!_u,sT adjusted liabilities 经调整的负债;调整后的负债
YlG;A\]k adjusted loss 经调整的亏损;调整后的亏损
E#8J+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
.!!79 6hS adjusted profit 经调整的利润;调整后的利润
iczs8gj* adjusted surplus 经调整的盈余额;调整后的盈余额
z{@=_5; adjusted value 经调整的价值;调整后的价值
A"`L~|& adjustment 调整;修订;理算〔保险〕
M3)v-" adjustment centre 调剂中心
R<_mK33hd adjustment lag 调整过程的时间差距;调整时差
h#v L5At adjustment mechanism 调整机制
j}i,G!-u adjustment of loss 亏损调整
d|R
HG adjustment process 调整过程;调整程序
D1"1MUSod adjustment range 调整幅度
S|s3}]g9 administered exchange rate 受管制汇率
jw%fN!? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5ZZd.9ZgM administration expenses 行政费用
VvzPQ k administration fee 手续费;行政费
sn2r>m3 administration in bankruptcy 破产管理
yo'q[YtP' administration order 遗产管理令
gt#MeU administrator 管理人;遗产管理人
Cq
TH!'N administrator of the estate 遗产管理人
]w5ji admission of debt 债项承认书
1 VPg`+o admission of proof 接纳债权证明
;CLR{t(N#V advance 放贷款项;垫付款项;预支款项;预付款项
ngtuYASc advance account 暂支帐目;预付款帐户
t- !h
X/ advance compensation 预付补偿金
p<<6}3~ advance from shareholder 股东垫款
iJ5e1R8tN advance pending reimbursement 预支以待日后付还
UeFtzty,a advanced economy 先进经济体系
+k#mvPq advancement 预付;预付财产
k0gJ('zah advances warrant 垫款令
Vj#%B.#Zbf advancing 贷出
&8R-C[A adverse balance 逆差
(*LTqC adverse exchange 逆汇
(D:KqGqoT advertisement addressed to shareholders 在报章刊登的致股东通告
tzx:* advice for collection 托收通知书
Rs`Vr_?Hk advice of drawing 提款通知书;汇票通知书
7)g;Wd+H advice of payment 付款通知
Iwnj'R7: Advisory Committee [Securities and Futures Commission]
`#-p,NElV 谘询委员会〔证券及期货事务监察委员会〕
-Pv P Advisory Committee on Diversification 经济多元化谘询委员会
,^UcRZ8.H affidavit 誓章;遗产申报誓章
bEBZ!ghU affidavit of no receipt 述明无收款的誓章
h[vAU 9f)
affiliate 联号;联营公司;附属公司
ke{DFqh affiliated company 附属公司;联号;联营公司
$Vd?K@W[h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qb#V) affordability 负担能力
*g}vT8w'} African Development Bank [AfDB] 非洲开发银行
d@_'P`%- after-acquired property 事后取得的财产
h #$_<U after-hours dealing 市后交易
M80}3mgP~ after-tax profit 税后盈利;税后利润;税后溢利
_Y}^%eFw agency agreement 代理协议
?z*W8b]' agency expenses 代理机构的开支
j 8~Gv=(h agency fee 代理费
}])GQ@ Agency Law 《代理法》
O~7p^i} agent 代理人;承销人
>$d d9|[ agent of company 公司代理人
J@=!w[v+ agent's fee 代理人费;经纪费
$`cy'ZaF aggregate 总计;总数;总体数字
s|Imz<IE aggregate amount 总款额;总额
{X{01j};8 aggregate assets and liabilities 总体资产与负债
S(q4OQB{ aggregate at constant price 按固定价格计算的总体数字
e7)> U!9c9 aggregate demand 总需求
z:@d@\$? aggregate gross position 总持仓量
+]aD^N9[' aggregate limit 总限额
q>Dr)x) aggregate of salaries tax 合计薪俸税
TXY aggregate performance 总体表现;总体业绩
AX!Md:s aggregate supply 总体供应
/3xFd)|Ds aggregate surplus 总盈余
2gK p\! aggregate total 整体总额
BV_a-\Sa= aggregate value 总值;合计价值
CNpCe-%& aggregated basis 合计基准
A5(kOtgiT aggregated net chargeable income 合计应课税入息实额
SLbavP#G aggregation 合并计算;合计;总和
|V*e2w aggregation of incomes of husband and wife 夫妇入息合并计算
)wyu+_: aggregation of property 财产的总和
N^@%qUvT] agio 差价;贴水
ur,V>J<5A Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
gK] T} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'Q^G6'(SaK 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\oD=X}UQw( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x3:ZB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#,Fx@3y\a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_.s\qQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
72BzvY. agreement for a settlement 授产协议
+4p2KYO agreement for assignment 转让协议
b*$o[wO9 agreement for sale 售卖协议;买卖协议
.pNq-T agreement for sale and purchase 买卖协议
=}6Z{}(TT agreement for the payment of interest 支付利息协议
RQ_#rYmT agreement for the repayment of money 还款协议
~a0d.dU agreement of reinsurance 再保险协议
r;5 AY Agricultural Bank of China 中国农业银行
]VO,}
` air passenger departure tax 飞机乘客离境税
0^|$cvYiL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.1l[l5$ airport tax 机场税
w|3fioLs alcohol duty 酒精税
x&6i@ Jl alienation 让与;让渡;转让
7D9h;gsP alimony 生活费;赡养费
A=l?IC@O All Ordinaries Index [AOI] 所有普通股指数
AH ?MJKY@Z all risks 全险;综合险
`zV-1)= All Sales Record for Stock Market 《股票市场成交报告》
MXu+I,y* Allied Capital Resources Limited 新联财务有限公司
E(L^hZMc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!E(J
]a allocation letter 拨款信件
]"7El;2z allocation of fund 分配款项;预留款项
v@<lEG#$"| allocation of profit 利润分配;溢利分配
Y
}g6IK} allocation warrant 拨款令
P89Dg/P allotment 分配;配股
:W1tIB allotment notice 股份配售通知;配股通知
)G F allotment of shares 股份分配
07E".T%Ts allowable 可获宽免;免税的
_3-,3ia allowable business loss 可扣除的营业亏损
~"hAb2 allowable expenses 可扣税的支出
hPX2 Bp allowance 免税额;津贴;备抵;准备金
))we\I__8 allowance for debts 债项的免税额
`04Y ;@w allowance for depreciation by wear and tear 耗损折旧免税额
$4fjSSB~ allowance for funeral expenses 殡殓费的免税额
$;g%S0:3) allowance for inflation 为通货膨胀而预留的款项;通胀准备金
q0xE&[C[M allowance for repairs and outgoings 修葺及支出方面的免税额
Lu u-c<*M allowance to debtor 给债务人的津贴
wMR[*I/ alteration of capital 资本更改
R?FtncL%D alternate trustee 候补受托人
YP@?j amalgamation 合并
CH|g ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:EmMia-)J ambit of charges 征税范围;收费范围
*?
orK o amended valuation 经修订的估值
d#$i/&gE American Commodities Exchange 美国商品交易所
c_j)8 American Express Bank Limited 美国运通银行
WLA_YMlA American Stock Exchange 美国证券交易所
RdpQJ)3F amortization 摊销
K<fq=:I3 amount due from banks 存放银行同业的款项
^9m^#"ZW` amount due from banks abroad 存放海外银行同业的款项
[pyXX>:M amount due from holding companies 控股公司欠款
j4hUPL7
amount due from local banks 存放本港银行同业的款项
Q-3J0= amount due to banks 银行同业的存款
}F9?*2\/ amount due to banks abroad 海外银行同业的存款
#)c;i<Q3S amount due to holding companies 控股公司存款
5la]l amount due to local banks 本港银行同业的存款
rea}Uq+po amount due to outport banks 外埠银行同业的存款
qy0_1xT- amount for note issue 发行纸币的款额
%PNm7s4x2 amount of bond 担保契据的款额
> & lg amount of consideration 代价款额
%#;(]7Zq amount of contribution 供款数额
" kJWWR amount of indebtedness 负债款额
-O,O<tOm amount of principal of the loan 贷款本金额
P#'DG W&W0 amount of rates chargeable 应征差饷数额
\6PIw-) amount of share capital 股本额
g\mrRZ/? amount of sums assured 承保款额
E`LIENm amount of variation 变动幅度
1=cfk# amount of vote 拨款数额
^a0-5 amount payable 应付款额
&|,qsDK( amount receivable 应收款额
OEq e^``! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
97@?QI} analysis 分析
/$N#_Xblr ancillary risk 附属风险
JT+lWhy annual account 周年帐目;周年帐目报表;年度决算;年结
$1`t+0^k annual accounting date 年结日期
,)\5O0 D6 annual allowance 每年免税额;年积金;年度津贴;年津
1x5CsmS annual balance 年度余额
L.~]qs|G/K annual disposable income 每年可动用收入
'jO-e^qT annual estimates 周年预算
u\\niCNA annual fee 年费
mJ#B<I' annual general meeting 周年大会
j~<iTLM annual growth rate 年增率;每年增长率
GA@Q:n8UuR annual long-term supplement 长期个案每年补助金
70l;**"4 annual pensionable emolument 可供计算退休金的年薪
"r(pK@h annual report 年报
Vste$V Annual Report on the Consumer Price Index 《消费物价指数年报》
D
+%k1 annual return 周年报表;周年申报表;每年报税表格
[(ib9_`A'1 Annual Return Rules 《周年报表规则》
Hw-oh?= annual review of consumer prices 每年消费物价回顾
< $/Yw
annual roll-forward basis 逐年延展方式
5~TA(cb5 annual salary 年薪
tfU3 6PR annual statement 年度报表;年度决算表
KPvYq?F>4 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
_1bd)L&dF annuitant 年金受益人
V?pO ~qo annuity 年金
HK4`@jYQ annuity contract 年金合约
XhkL))FcG annuity on human life 人寿年金
NNrZb? antecedent debt 先前的债项
x@(f^P ante-dated cheque 倒填日期支票
WYd,tGz anticipated expenditure 预期开支
W}i$f -K anticipated net profit 预期纯利
m&vYZ3vK[ anticipated revenue 预期收入
%^BOYvPx anti-inflation measure 反通货膨胀措施
i:
uA&9 anti-inflationary stance 反通货膨胀立场
544I#! apparent deficit 表面赤字
u+T, n apparent financial solvency 表面偿债能力
CX2q7azG apparent partner 表面合伙人
:JG}% application for personal assessment 个人入息课税申请书
uS10P7N} application of fund 资金应用
9>Z#o<*_/ application to release as liquidator and to destruct the books of accounts and documents
])";Z 申请免除清盘人职务及毁灭帐簿与文件
K%#C+`Ij appointed actuary 委任精算师
=-&iF appointed auditor 委任核数师;委任审计师
&:{yf= appointed trustee 委任的受托人
N=q29JU appointer 委任人
,>EY9j apportioned pro rata 按比例分摊
[t\Mu}b apportionment 分配;分摊
tTxo:+xg Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EJ|ZZYke! apportionment formula 分摊方程式
!ZcALtq apportionment of estate duty 遗产税的分摊
Ji?UG@ appraisal 估价;评估
4o8HEq! appreciable growth 可观增长
M L_J<|,J appreciable impact 显着影响
%R5MAs&-5 appreciable increase 可观增长
-]MP,P% appreciation 增值;升值
DY27' `n6 appreciation against other currencies 相对其他货币升值
.VV!$;
FB appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-5B([jHgR appreciation tax 增值税
43]&SXprH appropriation 拨款;拨用;拨付
oU6g5 appropriation account 拨款帐目
K&oO+ G^f Appropriation Bill 拨款法案
K%@SS8!oy appropriation-in-aid system 补助拨款办法
T1TZ+\ approved assets 核准资产
.-*nD8b approved basket stock 认可一篮子证券
+0042Yi approved budget 核准预算
Q&\ksM approved charitable donation 认可慈善捐款
I>zn$d*0 approved charitable institution 认可慈善机构
h^X.e[ approved currency 核准货币;认可货币
l3$?eGGM approved estimates 核准预算
U?C{.@#w approved estimates of expenditure 核准开支预算
O/"&?)[v approved overseas insurer 核准海外保险人
7im;b15j`' approved overseas trust company 核准海外信托公司
FA GVpO[ approved pooled investment fund 核准汇集投资基金
U9OF0=g approved provident fund scheme 认可公积金计划
aM1JG$+7 G approved provision 核准拨款
cHd39H9 approved redeemable share 核准可赎回股份
d$
7b approved regional stock 认可地区性证券
u _^=]K; approved retirement scheme 认可退休金计划
bhT]zsBK approved subordinated loan 核准附属贷款
9~af\G arbitrage 套戥;套汇;套利
{u][q
&n arbitrageur 套戥者;套汇者
id9T[^h arbitrary amount 临时款项
+u.L6GcB arrangement 措施;安排;协定
f%l#g ]] arrears 欠款
? +!?$h arrears of pay 欠付薪酬
T}On:*& arrears of revenue 逾期未收税款;逾期未收的帐项
0w&1wee( articles of association 组织章程;组织细则;组织章程细则
>U.uRq Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
8# AXK{ ascertainment of profit 确定利润
PUo&> "Asia Clear" “亚洲结算系统”
.
2Q/D?a Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7K4%`O
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hY'%SV
p Asian Development Fund [ADF] 亚洲发展基金
h2snGN/{Hb Asian dollar bond 亚洲美元债券
t)+dW~g Asian dollar market 亚洲美元市场
&(7Io? Asian dollar rate 亚洲美元利率
zYJxoC{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'^AXUb Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(J#3+I asked price 沽盘;喊价;索价;卖方报价
4 ETVyK|
assessable income 应评税入息
nwVtfsb assessable loss 应评税亏损
] lTfi0}g_ assessable profit 应评税利润
)9,"~P2[R assessable value 应评税值
Hn.UJ4V assessed profit 估定利润
yh!vl&8M assessed value 经评估价值
-|mRJVl8 assessment 评税;评定;估价;评税单
[G)Sq; assessment number 评税编号;估价编号
#d(r^U#I assessment of additional tax 补加税评税
;I'["k% assessment of performance 业绩评估;实绩评价
)2hoO_l: Assessor 评税主任
wkw/AZ{27 asset price bubbles 资产价格泡沫
tam/FzVw asset-backed securities 具资产保证的证券
7Kjq1zl; assets accretion 资产增值
^5F/=TtE G assets and liabilities 资产与负债
i>}z$'X assets betterment statement 资产递增表;资产改进表
e2F7G>q:5 assets lending 实物放款;有抵押贷款
sP!qv"u assets of the company passing on the death 死者去世时转移的公司资产
mer{Jys assets pledged as security for liabilities 用作负债抵押的资产
Rl8-a8j$f. assets portfolio 资产投资组合
~VKXL,. assets price 资产价格
$T0[ assets quality 资产质素
sP7 (1)\ assets realization 资产变现
2e=Hjf
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assets refinancing arrangement 资产再集资安排
$4]PN2d& assets securitization 资产证券化
gd*?kXpt assets situated outside Hong Kong 在香港以外地方的资产
WdnP[x9 assets stripping 削减资产;拆卖资产
+UtK2<^:o assets value 资产值
egvWPht'_ assignee 承让人
9IV WbJ assignment 转让;转让书;转让契
?i"FdpW assignment of interest 权益转让
pj6Cvq4bD assignment of letters patent and trade mark 专利证书及商标转让
%cL:*D4oz assignment of property 物业转让;物业转让书
TMBdneS-s assignment right 转让权
I&c#U+-A' assignor 转让人
on$a]zx'@ associate 有联系的人;有关连人士;相联者;合伙人;联系人
l|{<!7a Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v2Y=vr associate member 附属会员
hW&UG#PY> associated body corporate 相联法人团体
hd' n" associated company 相联公司;联属公司
N0f}q1S<-A associated corporation 相联法团
m~A/.t%= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t=#)3C`Q} 公认会计师公会〔英国〕
I 3PnyNZ Association of Futures Exchange Brokers 香港期货经纪协会
PHkvt!uH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"AVc^> association of underwriters 承保人组织
!T)>q%@ai assumption of control 接管
3[4]G@ assurance 担保;保险;转易;转易书
O&uOm:/( assurance of interest 权益的转易
Pe.D[]S at 19XX price 按一九XX年价格计算
We2=|AB at a discount 按赔价计算;按贴水价格计算;打折扣
ZWH`s at a premium 按溢价计算;按升水价格计算
Ns_d10rZ. at call 通知付款;按通知
mUxD.;P at constant market price 按固定市价计算
l(W3|W#P at constant price 按固定价格计算
vP!gLN]TV at cost 按成本计算
*k -UQLJ at current market price 按当时市价计算;按现时市价计算
3 a`-_< at current price 按当时价格计算;按现时价格计算
TEtZPGFl at factor cost 按要素成本计算;按生产要素成本计算
B=7L+6 at money-of-the-day price 按付款当日价格计算
WD:5C3; at or better 按指定或较佳价位〔买卖指令〕
9 )qx0 at par 按面值计算;平价
V'B 6C#jT at sight 见票即付
FgxQ}VvlH at the close 按收市盘
s#ykD{Z at the opening 按开市盘
v)06`G attestation 见证;见证条款
l3,|r QD at-the-money option 平价期权
3 0Z;}<)9 attorney 受权人;受托代表人
P%c<0y"O:> attornment 新拥有人承认书
vEkz5$ attributable profit 可归属利润
rcOmpgew attributable share value 可归属股份价值
~p.23G]x Auckland Stock Exchange 奥克兰证券交易所
R\^tr auction 拍卖
[(XKqiSV auctioneer 拍卖商
X%sc:V
audit 审计;核数
'4iu0ie>D Audit Commission 审计署
Jx]`!dP3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U\N`[k.F 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〕
bZ)Jgz audit review 帐目审查
o9CB
,c7] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Tym!7H2 audited account 审计帐目;经审计的帐目
:
SNp"| audited annual account 经审计的周年帐目
y<
84Gw_ audited balance sheet 经审计的资产负债表
5o?bF3 auditor 核数师;核数主任;审计师
/dAIg1ra auditor's certificate 核数师证明书;审计师证明书
YL]x>7T~4t auditor's report 核数师报告;审计师报告
/D12N'VaE Aussie bond 澳元债券
VCI G+Gz austerity budget 紧缩预算
DIY WFVh Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YG_3@`-< Australia All Ordinaries Index 澳洲所有普通股票指数
4s~o
Australian Dollar [AUD] 澳元
01J.XfCd6 Australian Options Market 澳大利亚期权市场
H:`r!5&Qb5 Australian Securities Commission 澳洲证券事务监察委员会
V>hy5hDpH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
F9hCT) Australian Stock Exchange 澳大利亚证券交易所
[ 6M8a8C
Austrian Schilling [ATS] 奥地利先令
L(L;z'3y authentication 认证;鉴证
/CP1mn6H authority to purchase 委托购买证;委购书
BN=,>-O% authorization 认可;核准;授权;授权书
VH/_0 authorization by direction 指示授权
I'";
authorization by instruction 指令授权
u}$?r\H'( authorization by warrant 令状授权
C..O_Zn{g authorization of unit trust 单位信托的认可
yR&E6o.$z authorized agent 指定代理人
# 8A|-u=3 authorized capital 法定资本
6gv.n authorized clerk 出市员
F=cO=5Iz authorized dealer 认可交易商
g#e"BBm=A authorized financial institution 认可财务机构
IzG7!K authorized fund 认可基金
i<l)To - authorized fund house 获授权的基金公司;认可基金公司
g$ h!:wW authorized institution 认可机构
J;qH w[6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0F"xU1z, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
MDRSI g authorized insurer 获授权保险人;获认可承保人
z~F!zigNAc authorized investment 特准投资项目
83@+X4ptp authorized person 获授权人
3E#acnqn* authorized representative 获授权代表
(g 8K?Q authorized share capital 法定股本
?/;<32cE, automated quotation system 自动报价系统
T"$"`A" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=T1i(M# 自动交易系统〔香港期货交易所有限公司〕
tw;`H( UZ^ automatic adjustment mechanism 自动调整机制
H='`#l1 automatic adjustment system 自动调整系统
LWY`J0/ Automatic Clearing House 自动票据交换所
+f+\uObi: automatic exchange rates accumulation system 自动化汇率累集系统
1:-$mt_* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+m"iJW0 automatic teller machine [ATM] 自动柜员机
QDU^yVa_ autopay 自动转帐
7%X$6N-X available assets 可用资产
#/n\C available fiscal reserve 现存财政储备
|XQ!xFB available profit 可用利润
'1d-N[ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
yd2ouCUV average 平均;平均数;海损
8g<3J-7Mm average basic salary 平均基本薪金
^ H'|iju average consumer expenditure 平均消费开支;一般消费开支
$Uzc average cost 平均成本
@r#> -p average cost of land production 增辟土地平均成本
&.d~
M1Mz average daily turnover 平均每日成交额
aFLm, average daily wage rate 平均每日工资率
%;gD_H4mm average expenditure pattern 平均开支模式
R \iU)QP average growth rate 平均增长率
U!('`TYe average net fixed assets 固定资产平均净值
9khD7v
average of relatives 相对价格平均数
?R";EnD average price 平均价格
>J4_/p>Qs average propensity to consume 平均消费倾向;一般消费倾向
*-2u0 %
average propensity to save 平均储蓄倾向;一般储蓄倾向
^K3{6}] average rate 平均率
`74A'(u_ average revenue 平均收入;平均收益
(HY|0Bgr average stock 平均库存;平均存货
x;ujR< average yearly rent 平均年租
mWtwp- avoidance of double taxation 避免双重课税
<.Pr+g avoidance of tax 避税