A:
dzap]RpB A share A股;甲类股份
QUO?q+ abatement of tax 减税;减扣免税额
epePx0N%x$ ABN AMRO Bank N.V. 荷兰银行
36z{TWF above-the-line expenditure 线上项目支出;经常预算支出
Sx7xb]3XI" above-the-line receipt 线上项目收入;经常预算收入
NH!!.Z" ABSA Asia Limited 南非联合亚洲有限公司
W@LR!EW) absolute change 绝对数值变更
\wP$"Z}j absolute expenditure 实际开支
B;$5*3D+ absolute guideline figure 绝对准则数字
\qPrY.- absolute interest 绝对权益
\(s";@ absolute order of discharge 绝对破产解除令
0Oq1ay^ absolute profit margin 绝对利润幅度
mNzZ/*n: absolute value 实值;绝对值
e78} absolutely vested interest 绝对既得权益
6I<`N absorbed cost 已吸收成本;已分摊成本
nfEk ,(: absorption 吸收;分摊;合并
xae7#d0 absorption rate 吸收率;摊配率;分摊率
T/nRc_I+^B ACB Finance Limited 亚洲商业财务有限公司
6{ Eh={:b acceptable form of reciprocity 合理的互惠条件
9lwg`UWl, acceptable rate 适当利率;适当汇率
mD:!"h/ acceptance agreement 承兑协议
'>8N'* acceptance for honour 参加承兑
4D5)<3N=d' acceptor 承兑人;接受人;受票人
Y-9F*8< acceptor for honour 参加承兑人
[Pl$=[+ accident insurance 意外保险
-rBj-4|" Accident Insurance Association of Hong Kong 香港意外保险公会
c_i;' accident insurance scheme 意外保险计划
_`_$UMK; accident year basis 意外年度基准
\ U_DTI accommodation 通融;贷款
_{8boDX# accommodation bill 通融票据;空头票据
01b0;| accommodation party 汇票代发人
\hVFK6 account balance 帐户余额;帐户结余
9hQ{r 2 account book 帐簿
-vQ`}e1 account collected in advance 预收款项
s5 BV8 M account current book 往来帐簿
~PHG5?X account of after-acquired property 事后取得的财产报告
}0o0 "J-$ account of defaulter 拖欠帐目
NoT oLt\ account payable 应付帐款
lH8?IkK,g account payee only [A/C payee only] 只可转帐;存入收款人帐户
'DPSM?]fA account receivable 应收帐款
F~6[DqF\| account receivable report 应收帐款报表
C\Rd]P8\ account statement 结单;帐单;会计财务报表
idQr^{ account title 帐户名称;会计科目
OmW|\d PU accountant's report 会计师报告
u&:jQ:[ Accountant's Report Rules 会计师报告规则
c|XnPqo;f accounting and auditing procedure 会计与审计程序;会计与核数程序
E6uIp^E Accounting Arrangements 《会计安排》
BRT2 =}A accounting basis 会计基础
(plOV) accounting by Official Receiver 破产管理署署长呈交的帐目
V3S`8VI Accounting Circular 《会计通告》
DuaOi1Gw accounting class 会计类别
,k4
(b accounting date 记帐日期;会计结算日期
J5-^@JYK accounting for money 款项核算
Mh\c +1MFs Accounting Officer 会计主任
2zAS
\Y accounting period 会计报告期;会计期
lEJTd3dMi accounting policy 会计政策;会计方针
!
d(,t[cV accounting practice 会计惯例
3z#16* accounting principle 会计准则
_~r>C accounting record 会计记录
"&~Um U4CN accounting report 会计报告
b@k3y9& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wcO_;1_
H Accounting Society of China 中国会计学会
6N^FJCs accounting statement 会计报表
&7cy9Z~m accounting system 会计制度;会计系统
z]pH'c39 accounting transaction 会计事项;帐务交易
#F
kdcY accounting treatment 会计处理
y}8j_r accounting year 会计年度
JL1Whf accretion 增值;添加
IcN|e4t^J+ accrual 应计项目;应累算数目
2gi`^%#k] accrual basis 应计制;权责发生制
.Q7z<Q accrual basis accounting 应计制会计;权责发生制会计
oVs&r?\Z accrue 应累算;应计
`R\0g\ accrued benefit 应累算利益
:?zOL w?( accrued charges 应计费用
3j6$!89' accrued cumulative preference share dividend 应累算的累积优先股股息
z;LntQZp- accrued expenses 应累算费用
/h;X1Htx} accrued interest payable 应付利息;应计未付利息
?6|EAKJ`lK accrued interest receivable 应收利息;应计未收利息
SI\zW[IL accrued right 累算权益
9
HuE'(wQ accruing profit 应累算的利润
9tJiIr8i accumulated fiscal reserve 累积财政储备
9ItsK accumulated profit 累积利润;滚存溢利
3;&N3:,X accumulated reserve 累积储备
k&^f Iz accumulation of surplus income 累积收益盈余
crUXpD acquired assets 既得资产
VHy$\5oYg acquisition 收购;购置;取得
Ma$b(4dB acquisition cost 购置成本
{ES3nCL(8 acquisition expenses 购置费用
N:0mjHG acquisition of 100% interest 收购全部股权
IP-mo!Y. acquisition of control 取得控制权
i;cqK&P;] acquisition of fixed assets 购置固定资产
*v6'I-# acquisition of shell “买壳”
z}Q54,9m acquisition price 收购价
H}d&>!\}F act of God 天灾
6+>q1,< acting partner 执事合伙人
Gk<h_1WWK active market 买卖活跃的市场;交投畅旺的市场;旺市
>zhbOkR9c active partner 积极参与的合伙人
ke/QFN-` active trading 交投活跃
9G&l{7 = actual circulation 实际流通
<)&;9C actual cost 实际成本
<~]s+"oVc actual expenditure 实际开支;实际支出
3]T2Zp&; actual income 实际入息;实际收入;实际收益
m}k rG actual market 现货市场
Rh%x5RFFc actual price 现货价;实际价格
* @dqAr % actual profit 实际利润
t>^An:xT actual quotation 实盘;实际价位;实际报价
I-^Y$6- actual year basis 按实际年度计算
RszqDm actuals 实货
SNcaIzbr actuarial investigation 精算调查
B?k75G actuarial principle 精算原则
\
^_3Yw actuarial report 精算师报告
kZeb^Q+, Actuarial Society of Hong Kong 香港精算学会
v~j21` actuarial valuation 精算师估值
|]V0sgpoZ actuary 精算师
z.FO6y6L ad referendum agreement 暂定协议;有待覆核的协定
Vg0Rc t ad valorem duty 从价税;按值征税
MSu_*&j9T ad valorem duty system 从价税制
R{/nlS5 ad valorem fee 从价费
|#"<{RS+w ad valorem tariff 从价关税
&R2 5J$ additional allowance 额外免税额
(2X`imJ additional amount for unexpired risk 未过期风险的额外款额
tONxV` additional assessable profit 补加应评税利润
-(dc1?COi additional assessment 补加评税
& GX
pRo additional commitment 额外承担
^+I{*0{/[ additional commitment vote 额外承担拨款
/S%{`F= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C"K(-/ additional dependent parent allowance 供养父母额外免税额
H_Vf_p? additional provision 额外拨款
+as(m additional stamp duty 附加印花税
Hq OzArp3 additional tax 补加税罚款;补加税款
{qK>A?9 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
)D Y?Y-n adjudged bankrupt 被裁定破产
%kUIIHV} adjudicated bankrupt 裁定破产人
}k$2r3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
|?g k%g adjudication of bankruptcy 裁定破产;宣告破产
(wkeo{lx adjudication of insolvency 裁定无力偿还债务
K^>+" adjusted actual 经调整的实数;调整后的实数
|-bAzt adjusted current assets 经调整的流动资产;调整后的流动资产
<a; <|Fm. adjusted figure 经调整的数字;调整后的数额
h",kA(+P adjusted liabilities 经调整的负债;调整后的负债
=5isT adjusted loss 经调整的亏损;调整后的亏损
3x=T&X+ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
!gu#
#MrJ9 adjusted profit 经调整的利润;调整后的利润
Pi`}-GUe, adjusted surplus 经调整的盈余额;调整后的盈余额
+9M#-:qB adjusted value 经调整的价值;调整后的价值
Enyx+]9 adjustment 调整;修订;理算〔保险〕
)V7bi^r adjustment centre 调剂中心
~0eJ6i adjustment lag 调整过程的时间差距;调整时差
r1f## adjustment mechanism 调整机制
(X;D.s adjustment of loss 亏损调整
s:CsUl | adjustment process 调整过程;调整程序
MqRpG5 . adjustment range 调整幅度
p{gJVP#l'Z administered exchange rate 受管制汇率
U*b1yxt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"6o}g. administration expenses 行政费用
U,\3 !D0jt administration fee 手续费;行政费
[5yLg administration in bankruptcy 破产管理
w,n&K6< administration order 遗产管理令
edD1 9A administrator 管理人;遗产管理人
eh`n?C administrator of the estate 遗产管理人
,ir(~g+{g admission of debt 债项承认书
B*W)e$ admission of proof 接纳债权证明
k"7l\;N advance 放贷款项;垫付款项;预支款项;预付款项
J4EQhuQ advance account 暂支帐目;预付款帐户
Bu$Z+o advance compensation 预付补偿金
S}WQ~e advance from shareholder 股东垫款
{oOzXc6o advance pending reimbursement 预支以待日后付还
hV_bm@f/y advanced economy 先进经济体系
Fu].%`*xJ advancement 预付;预付财产
):-\TVz~ advances warrant 垫款令
06X4mu{ advancing 贷出
8cI<~|4_ adverse balance 逆差
A%(t' z adverse exchange 逆汇
3@7IY4>o advertisement addressed to shareholders 在报章刊登的致股东通告
<2^XKaS` advice for collection 托收通知书
z$C}V/Ey advice of drawing 提款通知书;汇票通知书
CEzwI _ advice of payment 付款通知
iEjUo,
Y[ Advisory Committee [Securities and Futures Commission]
F|nJ3:v 谘询委员会〔证券及期货事务监察委员会〕
F/}(FG<'>I Advisory Committee on Diversification 经济多元化谘询委员会
WTK )SKa,. affidavit 誓章;遗产申报誓章
W!6&T [j> affidavit of no receipt 述明无收款的誓章
SA!P:Q?h affiliate 联号;联营公司;附属公司
()%NotN; affiliated company 附属公司;联号;联营公司
?QR13l( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
vuN!7*d+ affordability 负担能力
:Aq==N_/2 African Development Bank [AfDB] 非洲开发银行
R<]f[ after-acquired property 事后取得的财产
NpqK+GO after-hours dealing 市后交易
hUR>NUK@8 after-tax profit 税后盈利;税后利润;税后溢利
_!_%Afz agency agreement 代理协议
apmZ&Ab agency expenses 代理机构的开支
+9yV'd>U agency fee 代理费
, !0-;H.Y Agency Law 《代理法》
{5`=){ agent 代理人;承销人
q.I agent of company 公司代理人
@,kR<1 agent's fee 代理人费;经纪费
6)5Akyz4V aggregate 总计;总数;总体数字
A}"aH aggregate amount 总款额;总额
fRlO.!0( aggregate assets and liabilities 总体资产与负债
: ZehBu aggregate at constant price 按固定价格计算的总体数字
*{TB<^ * aggregate demand 总需求
9\f%+?p aggregate gross position 总持仓量
pT ]: TRPS aggregate limit 总限额
iTUOJ3V7i aggregate of salaries tax 合计薪俸税
_e4%<!1 aggregate performance 总体表现;总体业绩
,Kl6vw8Htg aggregate supply 总体供应
~!//|q^J] aggregate surplus 总盈余
#u]'3en aggregate total 整体总额
a>6@1liT aggregate value 总值;合计价值
mLGbwm'K aggregated basis 合计基准
S1SsJo2\ aggregated net chargeable income 合计应课税入息实额
|
6/ # H* aggregation 合并计算;合计;总和
}:SWgPfc aggregation of incomes of husband and wife 夫妇入息合并计算
(58}G2}q aggregation of property 财产的总和
V\|V1c agio 差价;贴水
$Jc>B#1 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
h=*eOxR"4^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^&8FwV] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
q/qJkr^2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)+L.$h 《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》
1>)q5D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZlEQzL~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_4^#VD#f agreement for a settlement 授产协议
.0=VQU agreement for assignment 转让协议
mssCnr; agreement for sale 售卖协议;买卖协议
u"hv
_ml agreement for sale and purchase 买卖协议
V;@kWE>3 agreement for the payment of interest 支付利息协议
qE:/~Q0 agreement for the repayment of money 还款协议
8r{:di* agreement of reinsurance 再保险协议
"fH"U1Bw Agricultural Bank of China 中国农业银行
VUd=|$'J air passenger departure tax 飞机乘客离境税
n=_jmR1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
v#Xl airport tax 机场税
F4:giu ht alcohol duty 酒精税
#]SiS2lM# alienation 让与;让渡;转让
x b6X8: alimony 生活费;赡养费
p Xap<T All Ordinaries Index [AOI] 所有普通股指数
M?[~_0_J all risks 全险;综合险
4;;K1< 1 All Sales Record for Stock Market 《股票市场成交报告》
P[q 'Y^\ Allied Capital Resources Limited 新联财务有限公司
OK8|w]-A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=hAH6C allocation letter 拨款信件
.G/>X%X allocation of fund 分配款项;预留款项
MdKkj[# allocation of profit 利润分配;溢利分配
vr2cDk{ allocation warrant 拨款令
mu$0x) allotment 分配;配股
jXH?os% allotment notice 股份配售通知;配股通知
CO5>Q o allotment of shares 股份分配
e^%>_U allowable 可获宽免;免税的
a Byetc88/ allowable business loss 可扣除的营业亏损
Ul{{g$ allowable expenses 可扣税的支出
Fi3k allowance 免税额;津贴;备抵;准备金
q\uzmOh allowance for debts 债项的免税额
#t8{z~t3 allowance for depreciation by wear and tear 耗损折旧免税额
)}3!iDA allowance for funeral expenses 殡殓费的免税额
xPp\OuwK allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?yNg5z allowance for repairs and outgoings 修葺及支出方面的免税额
pVN) k allowance to debtor 给债务人的津贴
(U?*Z/ alteration of capital 资本更改
Bk44 wz2X alternate trustee 候补受托人
!8jr $ amalgamation 合并
N.1@!\z@@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ps@;Z?Q ambit of charges 征税范围;收费范围
u&-Zh@;Q7 amended valuation 经修订的估值
?7| 6jTIs American Commodities Exchange 美国商品交易所
]ucz8(' American Express Bank Limited 美国运通银行
J{w[vcf American Stock Exchange 美国证券交易所
xtq='s8e amortization 摊销
P\k5% amount due from banks 存放银行同业的款项
P/?'ea amount due from banks abroad 存放海外银行同业的款项
c|hT\1XR, amount due from holding companies 控股公司欠款
) 1PjI9M amount due from local banks 存放本港银行同业的款项
Et0[HotO amount due to banks 银行同业的存款
4z*An}ol] amount due to banks abroad 海外银行同业的存款
q-<t'uhs[ amount due to holding companies 控股公司存款
%4#Q3YlyD amount due to local banks 本港银行同业的存款
F Bk_LEcX amount due to outport banks 外埠银行同业的存款
yRdME>_L amount for note issue 发行纸币的款额
VdC,M;/=Z amount of bond 担保契据的款额
S9 VD/ amount of consideration 代价款额
i*l-w4D^U amount of contribution 供款数额
]>T4\?aC amount of indebtedness 负债款额
|A/)b78'u amount of principal of the loan 贷款本金额
6 {j}Z*)m amount of rates chargeable 应征差饷数额
:*<UCn"" amount of share capital 股本额
N*$L#L$* amount of sums assured 承保款额
V/,@hv`+ amount of variation 变动幅度
"tX=^4 amount of vote 拨款数额
BXj]]S2 amount payable 应付款额
.?^a|] amount receivable 应收款额
9]]isE8r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
CtO;_;eD' analysis 分析
B\mRHV! ancillary risk 附属风险
hH3~O`~ annual account 周年帐目;周年帐目报表;年度决算;年结
G9qN1q~ annual accounting date 年结日期
EmFL
%++V annual allowance 每年免税额;年积金;年度津贴;年津
-:]-g:;/ annual balance 年度余额
%V;B{?>9zB annual disposable income 每年可动用收入
A@81wv
annual estimates 周年预算
;&$Nn'~a annual fee 年费
+#@)C?G,TF annual general meeting 周年大会
@b@# o annual growth rate 年增率;每年增长率
(fUpj^E)p annual long-term supplement 长期个案每年补助金
[G#PK5C annual pensionable emolument 可供计算退休金的年薪
[gE_\=FSKu annual report 年报
SSH 1Ge5| Annual Report on the Consumer Price Index 《消费物价指数年报》
@4FG&
>kQ annual return 周年报表;周年申报表;每年报税表格
Bkaupvv9S Annual Return Rules 《周年报表规则》
]Te,m}E annual review of consumer prices 每年消费物价回顾
xa&5o`>1G annual roll-forward basis 逐年延展方式
PN"s^]4 annual salary 年薪
-#agWqUM|T annual statement 年度报表;年度决算表
]ML(=7z" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
M[1!#Q><! annuitant 年金受益人
IMT]!j&Y, annuity 年金
|08'd5 annuity contract 年金合约
JIH6! annuity on human life 人寿年金
O*dtVX antecedent debt 先前的债项
fFiFS\''V ante-dated cheque 倒填日期支票
='z4bU anticipated expenditure 预期开支
Yb?L:,a(I anticipated net profit 预期纯利
41oXOB anticipated revenue 预期收入
Op>l~{{{ anti-inflation measure 反通货膨胀措施
)Bo]+\2 anti-inflationary stance 反通货膨胀立场
:41Ch^\E apparent deficit 表面赤字
zxhE9 [`*e apparent financial solvency 表面偿债能力
/Y_)dz^@ apparent partner 表面合伙人
/UP1*L application for personal assessment 个人入息课税申请书
yR'%UpaE application of fund 资金应用
kl+^0i application to release as liquidator and to destruct the books of accounts and documents
!=SBeq 申请免除清盘人职务及毁灭帐簿与文件
(_.0g}2 appointed actuary 委任精算师
E#A%aLp0E appointed auditor 委任核数师;委任审计师
D.:6X'hp appointed trustee 委任的受托人
mYRsM s appointer 委任人
vDit&Lh{T apportioned pro rata 按比例分摊
7AouiL 2-W apportionment 分配;分摊
*{fL t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JK=0juv<E apportionment formula 分摊方程式
L,7+26XV"B apportionment of estate duty 遗产税的分摊
DGrk} appraisal 估价;评估
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appreciable growth 可观增长
2T&n6t$p appreciable impact 显着影响
f:u3fL appreciable increase 可观增长
K?$|Y-_D^M appreciation 增值;升值
j.O+e|kxU appreciation against other currencies 相对其他货币升值
0E^6"nt7N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2, R5mL$ appreciation tax 增值税
UVz}"TRq. appropriation 拨款;拨用;拨付
1n-+IR" appropriation account 拨款帐目
FofeQ Appropriation Bill 拨款法案
A(v5VvgZE appropriation-in-aid system 补助拨款办法
{1Hs5bg@ approved assets 核准资产
Q xm:5P approved basket stock 认可一篮子证券
C(!A% > approved budget 核准预算
eJ3;Sd'' approved charitable donation 认可慈善捐款
Uw5AHq). approved charitable institution 认可慈善机构
=6H approved currency 核准货币;认可货币
EgB$y"fs approved estimates 核准预算
<l!{j? Kx approved estimates of expenditure 核准开支预算
:JD*uu approved overseas insurer 核准海外保险人
_|f_%S8a_= approved overseas trust company 核准海外信托公司
{$P')>/ approved pooled investment fund 核准汇集投资基金
"fN=Y$G approved provident fund scheme 认可公积金计划
qS?uMms7w approved provision 核准拨款
dK d"2+fH approved redeemable share 核准可赎回股份
kPvR , approved regional stock 认可地区性证券
8H@] v@Z2 approved retirement scheme 认可退休金计划
W"[Q=$2<< approved subordinated loan 核准附属贷款
I:=rwnd arbitrage 套戥;套汇;套利
#C#*yE arbitrageur 套戥者;套汇者
h*B7UzCg arbitrary amount 临时款项
%k=c9ll@: arrangement 措施;安排;协定
2|}`?bY]i` arrears 欠款
f3oGB*5> arrears of pay 欠付薪酬
8m"(T-wb6{ arrears of revenue 逾期未收税款;逾期未收的帐项
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d& articles of association 组织章程;组织细则;组织章程细则
V*j1[d Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
R^k)^!/$f ascertainment of profit 确定利润
P,W(9&KM "Asia Clear" “亚洲结算系统”
YQN@; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)Rc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~pWV[oUD Asian Development Fund [ADF] 亚洲发展基金
Tg _#z Asian dollar bond 亚洲美元债券
&OXm^f)K Asian dollar market 亚洲美元市场
{({Rb$ Asian dollar rate 亚洲美元利率
+rWcfXOHM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
OYLg-S Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F\Q X=n asked price 沽盘;喊价;索价;卖方报价
t`Lh(` assessable income 应评税入息
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assessable loss 应评税亏损
w:HRzU> assessable profit 应评税利润
\ Dccf_(Pb assessable value 应评税值
\m%Z;xKG assessed profit 估定利润
%n)H(QPW assessed value 经评估价值
vlVHoF;& assessment 评税;评定;估价;评税单
{YMO8 assessment number 评税编号;估价编号
,vs# (d6 G assessment of additional tax 补加税评税
ArVW2gL assessment of performance 业绩评估;实绩评价
uWDWf5@ Assessor 评税主任
4`zK`bRcK# asset price bubbles 资产价格泡沫
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-M asset-backed securities 具资产保证的证券
PfjD!=yS=h assets accretion 资产增值
H84Zg/ ^ assets and liabilities 资产与负债
_X)`S"EsJ assets betterment statement 资产递增表;资产改进表
^`+Kjhht assets lending 实物放款;有抵押贷款
?X^.2+]*& assets of the company passing on the death 死者去世时转移的公司资产
i#KY'"P assets pledged as security for liabilities 用作负债抵押的资产
]Il}ymkIZ assets portfolio 资产投资组合
8/"R&yAh assets price 资产价格
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assets quality 资产质素
(MzThGJK_ assets realization 资产变现
7!PU}[: assets refinancing arrangement 资产再集资安排
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tcEbFL assets securitization 资产证券化
5a%i%+;N assets situated outside Hong Kong 在香港以外地方的资产
]QSQr* assets stripping 削减资产;拆卖资产
k< $( assets value 资产值
~@d4p|K assignee 承让人
`b*x}HP$ assignment 转让;转让书;转让契
,Fzuo:{uy assignment of interest 权益转让
vn1*D-? assignment of letters patent and trade mark 专利证书及商标转让
.kc{)d*0K assignment of property 物业转让;物业转让书
5b$QXO assignment right 转让权
}DFZ9,gQ assignor 转让人
( q}{; associate 有联系的人;有关连人士;相联者;合伙人;联系人
,buo&DT{L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]6;G# associate member 附属会员
*3# RS associated body corporate 相联法人团体
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#(G associated company 相联公司;联属公司
;MH_pE/m associated corporation 相联法团
ZLlAK ?N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@pN6uDD}R 公认会计师公会〔英国〕
yW@YW_2;4 Association of Futures Exchange Brokers 香港期货经纪协会
}m93AL_y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<tgfbY^nL association of underwriters 承保人组织
nj=nSD assumption of control 接管
v9MliD' assurance 担保;保险;转易;转易书
D:0?u_[W assurance of interest 权益的转易
+ux170Cd3 at 19XX price 按一九XX年价格计算
gQ$0 |0O at a discount 按赔价计算;按贴水价格计算;打折扣
6QePrf at a premium 按溢价计算;按升水价格计算
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_ at call 通知付款;按通知
oD3Q{e at constant market price 按固定市价计算
,% *Jm at constant price 按固定价格计算
yC\!6pg at cost 按成本计算
C:ntr=3J at current market price 按当时市价计算;按现时市价计算
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gdJ at current price 按当时价格计算;按现时价格计算
&I7T? at factor cost 按要素成本计算;按生产要素成本计算
'<1Q;3Ho at money-of-the-day price 按付款当日价格计算
6F; |x at or better 按指定或较佳价位〔买卖指令〕
GsiT!OP]y at par 按面值计算;平价
U.c~l,5%" at sight 见票即付
6ANAoWg* at the close 按收市盘
A\-r%&. at the opening 按开市盘
PMZ*ECIJU attestation 见证;见证条款
qDPl( WXb at-the-money option 平价期权
91|~KR) attorney 受权人;受托代表人
jwO7r0?\`G attornment 新拥有人承认书
#B@*- attributable profit 可归属利润
JlE b attributable share value 可归属股份价值
:LLz$[c8 Auckland Stock Exchange 奥克兰证券交易所
s)}EMDY auction 拍卖
5"z~BE7 auctioneer 拍卖商
TGzs|- audit 审计;核数
-?1ed|I8 Audit Commission 审计署
rqEP!S^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o?><(A| 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〕
MZS/o3 audit review 帐目审查
[m6%_3zV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;"]?&ri audited account 审计帐目;经审计的帐目
TlpQ9T audited annual account 经审计的周年帐目
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<w audited balance sheet 经审计的资产负债表
lin auditor 核数师;核数主任;审计师
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auditor's certificate 核数师证明书;审计师证明书
J=B,$4)9 auditor's report 核数师报告;审计师报告
]~7xq)28 Aussie bond 澳元债券
9M7Wlx2 austerity budget 紧缩预算
uO4R5F|tL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Y0g6zHk7 Australia All Ordinaries Index 澳洲所有普通股票指数
zv~b-Tp Australian Dollar [AUD] 澳元
+t}<e( Australian Options Market 澳大利亚期权市场
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3`S Australian Securities Commission 澳洲证券事务监察委员会
LX7<+`aa Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ZG)6{WS Australian Stock Exchange 澳大利亚证券交易所
~QU\kZ7Z Austrian Schilling [ATS] 奥地利先令
LsaRw-4.c authentication 认证;鉴证
}0 =gP?.kE authority to purchase 委托购买证;委购书
vg\fBHzn authorization 认可;核准;授权;授权书
oB%j3aAH authorization by direction 指示授权
M7c53fz authorization by instruction 指令授权
.83z = authorization by warrant 令状授权
k@Bn}r authorization of unit trust 单位信托的认可
EHda authorized agent 指定代理人
]]/p.#oD, authorized capital 法定资本
N[wyi&m4 authorized clerk 出市员
^K[[:7Aem authorized dealer 认可交易商
VV"1I R authorized financial institution 认可财务机构
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Wrh3 authorized fund 认可基金
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C-x' authorized fund house 获授权的基金公司;认可基金公司
tNYCyw{K authorized institution 认可机构
c1h?aP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Z(hRwIOF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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V g L authorized insurer 获授权保险人;获认可承保人
>:P-3#e* authorized investment 特准投资项目
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8Ub% authorized person 获授权人
rQ&F Gb authorized representative 获授权代表
)P9&I.a8 authorized share capital 法定股本
;c|G automated quotation system 自动报价系统
4n/CSAT1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8[d6 s 自动交易系统〔香港期货交易所有限公司〕
q@}tv=} automatic adjustment mechanism 自动调整机制
GtkZ%<KF9 automatic adjustment system 自动调整系统
;xjw'%n, Automatic Clearing House 自动票据交换所
=EUi|T4: automatic exchange rates accumulation system 自动化汇率累集系统
?Bsc;:KF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!N\i9w} automatic teller machine [ATM] 自动柜员机
^\FOMGai autopay 自动转帐
3/*<i available assets 可用资产
$-M' available fiscal reserve 现存财政储备
Bu#\W available profit 可用利润
Mf`@X[-; Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
-_fh=}.n+" average 平均;平均数;海损
v}&J*}_XZ average basic salary 平均基本薪金
^spASG-o average consumer expenditure 平均消费开支;一般消费开支
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average cost 平均成本
ef]60OtP average cost of land production 增辟土地平均成本
.h\[7r average daily turnover 平均每日成交额
d5 U+]g average daily wage rate 平均每日工资率
V,>uM
>$ average expenditure pattern 平均开支模式
,{g B$8z^ average growth rate 平均增长率
;(;{~1~ average net fixed assets 固定资产平均净值
pF'M average of relatives 相对价格平均数
zzZK S average price 平均价格
~4u[\&Sh average propensity to consume 平均消费倾向;一般消费倾向
6q@VkzF average propensity to save 平均储蓄倾向;一般储蓄倾向
AHdh]pfH average rate 平均率
z[De?8=) average revenue 平均收入;平均收益
RyZy2^0< average stock 平均库存;平均存货
EALgBv>#ZL average yearly rent 平均年租
T<~?7-O" avoidance of double taxation 避免双重课税
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9% avoidance of tax 避税