A:
2`w\<h
A share A股;甲类股份
91bJ7% abatement of tax 减税;减扣免税额
vh6#Bc)i%w ABN AMRO Bank N.V. 荷兰银行
h}$]3/5H above-the-line expenditure 线上项目支出;经常预算支出
4!tHJCq" above-the-line receipt 线上项目收入;经常预算收入
kC2_&L ABSA Asia Limited 南非联合亚洲有限公司
Mq$Nra absolute change 绝对数值变更
Id'@!U:NA absolute expenditure 实际开支
ti9cfv> absolute guideline figure 绝对准则数字
!YEU<9 absolute interest 绝对权益
*oz=k absolute order of discharge 绝对破产解除令
0!,)7 absolute profit margin 绝对利润幅度
.j 0]hn] absolute value 实值;绝对值
R7!^ M absolutely vested interest 绝对既得权益
;t}ux absorbed cost 已吸收成本;已分摊成本
7<%Rx19L* absorption 吸收;分摊;合并
LYX\# absorption rate 吸收率;摊配率;分摊率
5s2334G ACB Finance Limited 亚洲商业财务有限公司
N^8
lfc$a acceptable form of reciprocity 合理的互惠条件
"227 U)Q acceptable rate 适当利率;适当汇率
`)R@\@jt acceptance agreement 承兑协议
nW
(wu!2 acceptance for honour 参加承兑
JTg0T+ acceptor 承兑人;接受人;受票人
1eDc:!^SD acceptor for honour 参加承兑人
rKys:is accident insurance 意外保险
5CuK\< Accident Insurance Association of Hong Kong 香港意外保险公会
R0*+GIRA( accident insurance scheme 意外保险计划
T4{&@b
0* accident year basis 意外年度基准
CfnRcnms accommodation 通融;贷款
eX>X=Ku accommodation bill 通融票据;空头票据
JSQ*8wDcl accommodation party 汇票代发人
84*Fal~Som account balance 帐户余额;帐户结余
tr\Vr;zd account book 帐簿
!j.jvI%e; account collected in advance 预收款项
D?_#6i;DJ account current book 往来帐簿
g$*VA} s account of after-acquired property 事后取得的财产报告
zorTZ #5 account of defaulter 拖欠帐目
/< CjBW: account payable 应付帐款
;{~F7:i account payee only [A/C payee only] 只可转帐;存入收款人帐户
'3@WF2a account receivable 应收帐款
6'6@VB account receivable report 应收帐款报表
/Iu._2 account statement 结单;帐单;会计财务报表
wp,z~raaS account title 帐户名称;会计科目
"@I"0OA accountant's report 会计师报告
E$[\Fk}S Accountant's Report Rules 会计师报告规则
Az2$\ accounting and auditing procedure 会计与审计程序;会计与核数程序
<&'r_m Accounting Arrangements 《会计安排》
R`:NUGR accounting basis 会计基础
Z qg(\ accounting by Official Receiver 破产管理署署长呈交的帐目
{q:o}<-L+ Accounting Circular 《会计通告》
HH|&$C|64 accounting class 会计类别
a".uS4x accounting date 记帐日期;会计结算日期
1XO*yZF accounting for money 款项核算
Mr(~
* Accounting Officer 会计主任
Yn}_"FO' accounting period 会计报告期;会计期
9c=_p'G3Fw accounting policy 会计政策;会计方针
K/u`Wz~A accounting practice 会计惯例
WLWE%bDP accounting principle 会计准则
?WX&,ew~ accounting record 会计记录
Zh.fv-Ecp accounting report 会计报告
BKm$H!u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O/\jkF Accounting Society of China 中国会计学会
)gCHwu accounting statement 会计报表
k852M^JP accounting system 会计制度;会计系统
[hS?d.D accounting transaction 会计事项;帐务交易
QWf)5S accounting treatment 会计处理
Rh%/xG#k accounting year 会计年度
aM9St!i accretion 增值;添加
_|Ml6;1aZ accrual 应计项目;应累算数目
L&'0d$Tg8 accrual basis 应计制;权责发生制
r Q'tab.,] accrual basis accounting 应计制会计;权责发生制会计
v) q6 accrue 应累算;应计
WU1o4&OF accrued benefit 应累算利益
8Db~OYVJG accrued charges 应计费用
bhSpSul accrued cumulative preference share dividend 应累算的累积优先股股息
z[S,hD\w accrued expenses 应累算费用
\wNn c" accrued interest payable 应付利息;应计未付利息
Co19^g* accrued interest receivable 应收利息;应计未收利息
iEki<e/ accrued right 累算权益
7`tnoTUv accruing profit 应累算的利润
_A)<"z0E accumulated fiscal reserve 累积财政储备
XI\aZ\v accumulated profit 累积利润;滚存溢利
"=<lPi accumulated reserve 累积储备
UUY-EC7X accumulation of surplus income 累积收益盈余
k&DHQvfB acquired assets 既得资产
Ik1,?A acquisition 收购;购置;取得
h{sW$WA acquisition cost 购置成本
2ezuP F acquisition expenses 购置费用
WytCc>oL acquisition of 100% interest 收购全部股权
*4qsM,t acquisition of control 取得控制权
-H`G6oMOO acquisition of fixed assets 购置固定资产
.KT+,Y acquisition of shell “买壳”
c)SSi@<
cv acquisition price 收购价
:*&wnQMKR act of God 天灾
2>O2#53ls0 acting partner 执事合伙人
J6 [x(T active market 买卖活跃的市场;交投畅旺的市场;旺市
u ?g!E."v active partner 积极参与的合伙人
H8K<.RY active trading 交投活跃
@\!wW-:A actual circulation 实际流通
".xai.trr actual cost 实际成本
:Rt5=0x
actual expenditure 实际开支;实际支出
Ai->,<Ig] actual income 实际入息;实际收入;实际收益
;^DUtr
; actual market 现货市场
B;;D(NH actual price 现货价;实际价格
|-_5ouN. actual profit 实际利润
?GFxJ6!%I actual quotation 实盘;实际价位;实际报价
y=vH8D]%X actual year basis 按实际年度计算
AD?DIE(v actuals 实货
q 8=u.T actuarial investigation 精算调查
bOck^1Hk y actuarial principle 精算原则
kM3BP&
3m1 actuarial report 精算师报告
p!aeL}g` Actuarial Society of Hong Kong 香港精算学会
g-p
OO/| actuarial valuation 精算师估值
SC2C%.%l` actuary 精算师
45MK|4\Y_ ad referendum agreement 暂定协议;有待覆核的协定
t48(GKF ad valorem duty 从价税;按值征税
{C]M]b*F6( ad valorem duty system 从价税制
4rM77Uw> ad valorem fee 从价费
1wc
-v@E ad valorem tariff 从价关税
-'PpY302 additional allowance 额外免税额
;@d%<yMf@ additional amount for unexpired risk 未过期风险的额外款额
GYO\l.%V5y additional assessable profit 补加应评税利润
4E
|6l additional assessment 补加评税
;7`<.y additional commitment 额外承担
GoEIY additional commitment vote 额外承担拨款
-Ez| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f6L_uk`{ additional dependent parent allowance 供养父母额外免税额
zW0AB8l additional provision 额外拨款
)i_FU~ LRq additional stamp duty 附加印花税
INbjk;k additional tax 补加税罚款;补加税款
m]-8?B1`Y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Y6L+3*Qt adjudged bankrupt 被裁定破产
Jl]]nOBQ/ adjudicated bankrupt 裁定破产人
km c9P& adjudication fee 裁定费;评定印花税额手续费;评估契据费
u=E?N:I~F adjudication of bankruptcy 裁定破产;宣告破产
[V)sCAW adjudication of insolvency 裁定无力偿还债务
h{* O9O< adjusted actual 经调整的实数;调整后的实数
p fBO5Ys adjusted current assets 经调整的流动资产;调整后的流动资产
_kY5
6 adjusted figure 经调整的数字;调整后的数额
zi?'3T%Ie adjusted liabilities 经调整的负债;调整后的负债
^CK)q2K>[ adjusted loss 经调整的亏损;调整后的亏损
J.<%E[
z 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
ax^${s|{- adjusted profit 经调整的利润;调整后的利润
/a$+EQ$ adjusted surplus 经调整的盈余额;调整后的盈余额
owMH adjusted value 经调整的价值;调整后的价值
@6j*XF adjustment 调整;修订;理算〔保险〕
#>v7"
< adjustment centre 调剂中心
2 !;4mij, adjustment lag 调整过程的时间差距;调整时差
YQ]H3GA adjustment mechanism 调整机制
y{<#pS. adjustment of loss 亏损调整
xeI ,Kz." adjustment process 调整过程;调整程序
f]'@Vt> adjustment range 调整幅度
34oLl#q* administered exchange rate 受管制汇率
<Y orQ> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
44W3U~1 administration expenses 行政费用
KFZ[gqW8YY administration fee 手续费;行政费
T?\CAk> administration in bankruptcy 破产管理
Q"Ec7C5eM administration order 遗产管理令
9iF e^^<ss administrator 管理人;遗产管理人
H~ZSw7!M8 administrator of the estate 遗产管理人
jVA~]a admission of debt 债项承认书
?UfZ VyHv+ admission of proof 接纳债权证明
<{) 4gvH advance 放贷款项;垫付款项;预支款项;预付款项
4]B3C\
v advance account 暂支帐目;预付款帐户
&1h3o^K advance compensation 预付补偿金
R$fna[Xw@/ advance from shareholder 股东垫款
*2AQ'%U~ advance pending reimbursement 预支以待日后付还
R82Y&s; advanced economy 先进经济体系
y:A0!75 advancement 预付;预付财产
fiZv+R<x1 advances warrant 垫款令
okcl-q advancing 贷出
2YN`:" adverse balance 逆差
FvJSJ.;E, adverse exchange 逆汇
GBphab| advertisement addressed to shareholders 在报章刊登的致股东通告
llleo8 advice for collection 托收通知书
Qi[D&47XO advice of drawing 提款通知书;汇票通知书
t<|s& advice of payment 付款通知
.u*].As= Advisory Committee [Securities and Futures Commission]
'u3+k. 谘询委员会〔证券及期货事务监察委员会〕
y[|g!9Rp Advisory Committee on Diversification 经济多元化谘询委员会
=+"'=o affidavit 誓章;遗产申报誓章
;yZ N
"r affidavit of no receipt 述明无收款的誓章
+E [b Lz^ affiliate 联号;联营公司;附属公司
KB"iF}\P0 affiliated company 附属公司;联号;联营公司
$0*47+f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
MzG ryM- affordability 负担能力
&!a2%%1#N African Development Bank [AfDB] 非洲开发银行
f
oVD+\~Y after-acquired property 事后取得的财产
m4DH90~a8 after-hours dealing 市后交易
5HbTgNI after-tax profit 税后盈利;税后利润;税后溢利
Eo Urc9G2 agency agreement 代理协议
3EZw F agency expenses 代理机构的开支
=CVT8(N* agency fee 代理费
hX_p5a1t Agency Law 《代理法》
A pjqSz" agent 代理人;承销人
9(l'xu X agent of company 公司代理人
H n!vTB agent's fee 代理人费;经纪费
^<VE5OM aggregate 总计;总数;总体数字
`az`?`i7 aggregate amount 总款额;总额
cA%U aggregate assets and liabilities 总体资产与负债
Zd(d]M_x aggregate at constant price 按固定价格计算的总体数字
^d9raYE`' aggregate demand 总需求
gk z#kiGF aggregate gross position 总持仓量
LgNNtZ&F aggregate limit 总限额
4:@|q:DR aggregate of salaries tax 合计薪俸税
"r
V4[MVxt aggregate performance 总体表现;总体业绩
0w['jh|, aggregate supply 总体供应
z=p aggregate surplus 总盈余
4LjSDgA aggregate total 整体总额
GzXP aggregate value 总值;合计价值
]'h)7 aggregated basis 合计基准
M=WE^v!b aggregated net chargeable income 合计应课税入息实额
#P-HV aggregation 合并计算;合计;总和
X{xJ*T y' aggregation of incomes of husband and wife 夫妇入息合并计算
1Kh?JH aggregation of property 财产的总和
7h]R{ _ agio 差价;贴水
Kk9 8FI0] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;0!Wd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zzQH@D1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'q'Y:A?, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8~)[d!' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vEe Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ijqdZ+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&{/>Sv!6# agreement for a settlement 授产协议
i`aG agreement for assignment 转让协议
(YJAT agreement for sale 售卖协议;买卖协议
#=H}6!18 agreement for sale and purchase 买卖协议
JX)z<Dz$ agreement for the payment of interest 支付利息协议
-b)zira agreement for the repayment of money 还款协议
,:(leWeA9 agreement of reinsurance 再保险协议
*wB-lg7% Agricultural Bank of China 中国农业银行
,A!e"=HF air passenger departure tax 飞机乘客离境税
b<(UmRxx3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%B&?D@ airport tax 机场税
ePpK+E[0Z alcohol duty 酒精税
~9 WJrRWB alienation 让与;让渡;转让
,Q#tA|:8j alimony 生活费;赡养费
'<=MhNh\ All Ordinaries Index [AOI] 所有普通股指数
/C"s_:m;3 all risks 全险;综合险
fF>qU- All Sales Record for Stock Market 《股票市场成交报告》
YaZt+WA Allied Capital Resources Limited 新联财务有限公司
|~uzQU7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PBs<8xBx^ allocation letter 拨款信件
g**%J Xo allocation of fund 分配款项;预留款项
m=.7f9 allocation of profit 利润分配;溢利分配
OEE{JVeI allocation warrant 拨款令
6+;2B<II allotment 分配;配股
9T,QWk allotment notice 股份配售通知;配股通知
cNr][AzU@ allotment of shares 股份分配
a61eH )a allowable 可获宽免;免税的
{qWG^Db allowable business loss 可扣除的营业亏损
?SO F
n allowable expenses 可扣税的支出
.&Pe7`.BE allowance 免税额;津贴;备抵;准备金
X_({};mz allowance for debts 债项的免税额
~`>26BWQz allowance for depreciation by wear and tear 耗损折旧免税额
:z} _y&] allowance for funeral expenses 殡殓费的免税额
~<aeA'>OA allowance for inflation 为通货膨胀而预留的款项;通胀准备金
xFm{oJ!]& allowance for repairs and outgoings 修葺及支出方面的免税额
+Q!xEfpO; allowance to debtor 给债务人的津贴
SxW}Z_8x alteration of capital 资本更改
p@8^gc alternate trustee 候补受托人
]t*P5 amalgamation 合并
FV6he[, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7k t7^V< ambit of charges 征税范围;收费范围
=E}%>un amended valuation 经修订的估值
,o>pmaoLs American Commodities Exchange 美国商品交易所
eN<pU%7 American Express Bank Limited 美国运通银行
\m~\,em American Stock Exchange 美国证券交易所
v6P~XK}G amortization 摊销
x\bR j>%( amount due from banks 存放银行同业的款项
W8yfa[z~J amount due from banks abroad 存放海外银行同业的款项
;Q>3N( amount due from holding companies 控股公司欠款
@j\?h$A/ amount due from local banks 存放本港银行同业的款项
v8vh~^X%P amount due to banks 银行同业的存款
({_:^$E\ amount due to banks abroad 海外银行同业的存款
)Kk(P/s amount due to holding companies 控股公司存款
x$5nLS2. amount due to local banks 本港银行同业的存款
;*4tVp, amount due to outport banks 外埠银行同业的存款
t6%xit+ amount for note issue 发行纸币的款额
H=o-ScA amount of bond 担保契据的款额
8
1KG1i ) amount of consideration 代价款额
1|EU5< amount of contribution 供款数额
-m'3L7: amount of indebtedness 负债款额
jdg
~!<C amount of principal of the loan 贷款本金额
E#{WU} amount of rates chargeable 应征差饷数额
i3 l #~ amount of share capital 股本额
[mB(GL amount of sums assured 承保款额
rxgVT4 amount of variation 变动幅度
tY$ty0y-e amount of vote 拨款数额
]k`Fl," amount payable 应付款额
4'{hI;&a& amount receivable 应收款额
3^A/`8R7K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,F?~'-K analysis 分析
28Ssb| ancillary risk 附属风险
;x3 ]4^ annual account 周年帐目;周年帐目报表;年度决算;年结
J<($L}T*$ annual accounting date 年结日期
nhQ44qRgQ annual allowance 每年免税额;年积金;年度津贴;年津
AeY$.b annual balance 年度余额
%is,t<G annual disposable income 每年可动用收入
ny annual estimates 周年预算
l\sS? annual fee 年费
2 -p annual general meeting 周年大会
ycl>git] annual growth rate 年增率;每年增长率
]EVe@ annual long-term supplement 长期个案每年补助金
o3i,B),K annual pensionable emolument 可供计算退休金的年薪
KXx@
{cv annual report 年报
PQ&Q71 Annual Report on the Consumer Price Index 《消费物价指数年报》
/_:T\`5uO annual return 周年报表;周年申报表;每年报税表格
DUuC3^R Annual Return Rules 《周年报表规则》
{glqWFT annual review of consumer prices 每年消费物价回顾
A"BtVy[[9 annual roll-forward basis 逐年延展方式
p-i.ITRS annual salary 年薪
m[@%{ annual statement 年度报表;年度决算表
+Jo 3rX'` 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
Vyq#p9Q annuitant 年金受益人
-l P ) annuity 年金
rAlh&
?X annuity contract 年金合约
{7K'<ti annuity on human life 人寿年金
oc3dd"8}@ antecedent debt 先前的债项
l6S19Kv ante-dated cheque 倒填日期支票
*< $c
= anticipated expenditure 预期开支
w]W`R. anticipated net profit 预期纯利
PzMlua anticipated revenue 预期收入
u8<&F`7j anti-inflation measure 反通货膨胀措施
;*wT,2;
anti-inflationary stance 反通货膨胀立场
^EC)~HP@C apparent deficit 表面赤字
/jjW/lr apparent financial solvency 表面偿债能力
Ere?d~8 apparent partner 表面合伙人
o8};e application for personal assessment 个人入息课税申请书
1Es*=zg application of fund 资金应用
#Cg}!38 application to release as liquidator and to destruct the books of accounts and documents
+#-kIaU 申请免除清盘人职务及毁灭帐簿与文件
^&`sWO@= appointed actuary 委任精算师
*;OJ~zT appointed auditor 委任核数师;委任审计师
[V> :`? appointed trustee 委任的受托人
)p/=u@8_f appointer 委任人
aDN6MZM apportioned pro rata 按比例分摊
B@"SOX apportionment 分配;分摊
k W<Yda<a Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;T5,T apportionment formula 分摊方程式
6Q.{llO apportionment of estate duty 遗产税的分摊
wO2V%v^bp appraisal 估价;评估
,c,Xd appreciable growth 可观增长
o273|* appreciable impact 显着影响
7x[LF ^o appreciable increase 可观增长
%k3NT~ appreciation 增值;升值
(C-,ljY appreciation against other currencies 相对其他货币升值
[):{5hMA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
),nCq^Bp appreciation tax 增值税
iA55yT+ appropriation 拨款;拨用;拨付
}
*
?n?' appropriation account 拨款帐目
lgkl? 0! Appropriation Bill 拨款法案
YVQ_tCC_! appropriation-in-aid system 补助拨款办法
5+e> +$2 approved assets 核准资产
TIcd
_>TW approved basket stock 认可一篮子证券
ZQ,fm`y\ approved budget 核准预算
#dva0%-1 approved charitable donation 认可慈善捐款
/<3;0~#){ approved charitable institution 认可慈善机构
~w
Zl2I approved currency 核准货币;认可货币
.-SDo"K.h approved estimates 核准预算
g
,/a6M approved estimates of expenditure 核准开支预算
I! h(` approved overseas insurer 核准海外保险人
'}U_D:o.b approved overseas trust company 核准海外信托公司
xoqiRtlY: approved pooled investment fund 核准汇集投资基金
p{iG{ approved provident fund scheme 认可公积金计划
ioB|*D<U2 approved provision 核准拨款
q[{: approved redeemable share 核准可赎回股份
d&}pgb-Md approved regional stock 认可地区性证券
=y)p>3p}& approved retirement scheme 认可退休金计划
Zi 2o approved subordinated loan 核准附属贷款
1% $d D2 arbitrage 套戥;套汇;套利
XIr{U5$<6 arbitrageur 套戥者;套汇者
Q0pC4WJ` arbitrary amount 临时款项
Q)x?B]b- arrangement 措施;安排;协定
w{k1Y+1 arrears 欠款
1a7!4)\ arrears of pay 欠付薪酬
Ad dGB^7yl arrears of revenue 逾期未收税款;逾期未收的帐项
:y=!{J< articles of association 组织章程;组织细则;组织章程细则
k_,MoDz Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
5h_<R!jA ascertainment of profit 确定利润
!UBy%DN~k "Asia Clear" “亚洲结算系统”
jP1$qhp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bjPka{PBj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K^"w]ii= Asian Development Fund [ADF] 亚洲发展基金
I\}|Y+C$d/ Asian dollar bond 亚洲美元债券
z=ML(1c= Asian dollar market 亚洲美元市场
OJ v}kwV Asian dollar rate 亚洲美元利率
|BwRlE2CFO Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RY9+ 9i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]vm\3=@}9 asked price 沽盘;喊价;索价;卖方报价
7IA3q{P assessable income 应评税入息
Gs+\D0o! assessable loss 应评税亏损
E|pk. assessable profit 应评税利润
VLf
g[*k assessable value 应评税值
`@h:_d assessed profit 估定利润
Dc5bkm assessed value 经评估价值
CD^CUbGk assessment 评税;评定;估价;评税单
c]6V"Bo}A assessment number 评税编号;估价编号
%4j&H!y-w; assessment of additional tax 补加税评税
;knd7SC assessment of performance 业绩评估;实绩评价
%0vTA_W Assessor 评税主任
.4wTjbO6 asset price bubbles 资产价格泡沫
fJX\'Rc\ asset-backed securities 具资产保证的证券
+IG1IF assets accretion 资产增值
}KK2WJp#M assets and liabilities 资产与负债
?3`q+[: assets betterment statement 资产递增表;资产改进表
3>i>@n_ assets lending 实物放款;有抵押贷款
;4!=DFbU assets of the company passing on the death 死者去世时转移的公司资产
}c}
( 5 assets pledged as security for liabilities 用作负债抵押的资产
Yx6hA#7I assets portfolio 资产投资组合
RXBb:f assets price 资产价格
pJd 0k"{ assets quality 资产质素
\;-qdV_JB assets realization 资产变现
o>2e!7 assets refinancing arrangement 资产再集资安排
c\M#5+ 1j assets securitization 资产证券化
6^Ph ' assets situated outside Hong Kong 在香港以外地方的资产
{]=v]O|, assets stripping 削减资产;拆卖资产
Q4X7Iu: assets value 资产值
Xad*Iulj assignee 承让人
{] O`gG assignment 转让;转让书;转让契
,:^
N[b assignment of interest 权益转让
N;<//, assignment of letters patent and trade mark 专利证书及商标转让
<D;MT96SG assignment of property 物业转让;物业转让书
"LOnDa7E^ assignment right 转让权
[#0Yt/G assignor 转让人
'V&2Xvl% associate 有联系的人;有关连人士;相联者;合伙人;联系人
7U,k 2LS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\yM-O- { associate member 附属会员
]pWP?Ws associated body corporate 相联法人团体
&} ,*\Oj associated company 相联公司;联属公司
?L=A2C\_- associated corporation 相联法团
)!cI|tovs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W}>=JoN^J 公认会计师公会〔英国〕
BjiYv}J Association of Futures Exchange Brokers 香港期货经纪协会
,*dzJT$k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F+Z2U/'a association of underwriters 承保人组织
9UP:J0 ` assumption of control 接管
_vL<h$vD assurance 担保;保险;转易;转易书
&Cq{
_M assurance of interest 权益的转易
.!i0_Rv5x at 19XX price 按一九XX年价格计算
P<u"97@8a at a discount 按赔价计算;按贴水价格计算;打折扣
6^sHgYR at a premium 按溢价计算;按升水价格计算
e&2wdH& at call 通知付款;按通知
J/t!-! at constant market price 按固定市价计算
}w@gj"\H at constant price 按固定价格计算
MD<-w|#8IV at cost 按成本计算
6yI}1g at current market price 按当时市价计算;按现时市价计算
Y;,Hzmbs6w at current price 按当时价格计算;按现时价格计算
~Eq \DK at factor cost 按要素成本计算;按生产要素成本计算
]M3#3Ha" at money-of-the-day price 按付款当日价格计算
]NtSu%u at or better 按指定或较佳价位〔买卖指令〕
]ZTcOf at par 按面值计算;平价
Ib1e#M3 at sight 见票即付
h~w4, T at the close 按收市盘
W
(`c at the opening 按开市盘
azo0{`S? attestation 见证;见证条款
< A?<N?%o at-the-money option 平价期权
snYr9O[E6 attorney 受权人;受托代表人
Q2eXK[?* attornment 新拥有人承认书
kJk xx*:u attributable profit 可归属利润
cn%2OP:L^ attributable share value 可归属股份价值
Sj)}qM-y# Auckland Stock Exchange 奥克兰证券交易所
: tM?%=Q auction 拍卖
b{RqwV5P auctioneer 拍卖商
fYBH)E audit 审计;核数
YUscz!rM Audit Commission 审计署
2zK"*7b? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
55-D\n< 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〕
9cQ_mgch audit review 帐目审查
G;TsMq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$}R$t- audited account 审计帐目;经审计的帐目
YsP/p- audited annual account 经审计的周年帐目
B
wC+ov= audited balance sheet 经审计的资产负债表
;LRW
8Wd auditor 核数师;核数主任;审计师
Ax!Gu$K2o auditor's certificate 核数师证明书;审计师证明书
m=TJDr- auditor's report 核数师报告;审计师报告
g_w&"=.jBq Aussie bond 澳元债券
aI(>]sWJ austerity budget 紧缩预算
,+._;[k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5j eO"jB Australia All Ordinaries Index 澳洲所有普通股票指数
]` ]g@v Australian Dollar [AUD] 澳元
=Ikg.jYq&F Australian Options Market 澳大利亚期权市场
kq-6HDR Australian Securities Commission 澳洲证券事务监察委员会
Km3&N Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DA"}A`HfI Australian Stock Exchange 澳大利亚证券交易所
@T&t.|` Austrian Schilling [ATS] 奥地利先令
-[R!O'N9 authentication 认证;鉴证
=MLf[ authority to purchase 委托购买证;委购书
Y-p<qL|_ authorization 认可;核准;授权;授权书
\k@Z7+&7 authorization by direction 指示授权
dB;3.<S= authorization by instruction 指令授权
"&lN\&: authorization by warrant 令状授权
xd8
*<,Wj authorization of unit trust 单位信托的认可
)ofm_R'q* authorized agent 指定代理人
#tjmWGo, authorized capital 法定资本
;;V\"7q' authorized clerk 出市员
(9$"#o authorized dealer 认可交易商
0mexF@ authorized financial institution 认可财务机构
'{f=hE_/ authorized fund 认可基金
e*]r authorized fund house 获授权的基金公司;认可基金公司
jtKn3m7 +p authorized institution 认可机构
:gI.l1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a3@w|KLt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
lj2=._@R authorized insurer 获授权保险人;获认可承保人
tNnyue{p authorized investment 特准投资项目
!e3YnlE authorized person 获授权人
Q_zr\RM> authorized representative 获授权代表
4tXSYHd3 authorized share capital 法定股本
1;&;5 automated quotation system 自动报价系统
8]< f$3. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0{) $SY 自动交易系统〔香港期货交易所有限公司〕
4vdNMV~ automatic adjustment mechanism 自动调整机制
'iUg[{'+ automatic adjustment system 自动调整系统
feEMg Automatic Clearing House 自动票据交换所
0^~\COa automatic exchange rates accumulation system 自动化汇率累集系统
SwH2$:f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&ZJgQ-Pc(m automatic teller machine [ATM] 自动柜员机
^#e~g/ autopay 自动转帐
Veji^-0E available assets 可用资产
rt4Z; available fiscal reserve 现存财政储备
O~@fXMthh available profit 可用利润
g4&jo_3:p Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
xh0 xSqDM average 平均;平均数;海损
C!%:o/ average basic salary 平均基本薪金
f h<*8w0H average consumer expenditure 平均消费开支;一般消费开支
o a<q / average cost 平均成本
"T6# average cost of land production 增辟土地平均成本
D59T?B|BdD average daily turnover 平均每日成交额
PRs@zkO average daily wage rate 平均每日工资率
kzO&24 average expenditure pattern 平均开支模式
cA;js;x@ average growth rate 平均增长率
uDuF#3
+" average net fixed assets 固定资产平均净值
1u}nm;3 average of relatives 相对价格平均数
$Ui&D
I average price 平均价格
.ve *Vp average propensity to consume 平均消费倾向;一般消费倾向
jo98
jA< average propensity to save 平均储蓄倾向;一般储蓄倾向
\u{8Bak0 average rate 平均率
qpqokK average revenue 平均收入;平均收益
-5>NE35Cto average stock 平均库存;平均存货
=%qEf
average yearly rent 平均年租
@"|i"Hk^ avoidance of double taxation 避免双重课税
p-$Cs _{Z avoidance of tax 避税