A:
?zk#}Ex1 A share A股;甲类股份
969Y[XQ abatement of tax 减税;减扣免税额
7oy}<9 ABN AMRO Bank N.V. 荷兰银行
7:C_{\( above-the-line expenditure 线上项目支出;经常预算支出
6 l,8ev above-the-line receipt 线上项目收入;经常预算收入
-I0J-~# ABSA Asia Limited 南非联合亚洲有限公司
JGHQzC absolute change 绝对数值变更
Ndz'^c absolute expenditure 实际开支
saa3BuV 6 absolute guideline figure 绝对准则数字
5:yRFzhqd absolute interest 绝对权益
#c%FpR4 absolute order of discharge 绝对破产解除令
v ^R:XdH absolute profit margin 绝对利润幅度
"@^^niSFl absolute value 实值;绝对值
Ga]\~31NE absolutely vested interest 绝对既得权益
f2LiCe.? absorbed cost 已吸收成本;已分摊成本
koojF|H> absorption 吸收;分摊;合并
+RBX2$kB absorption rate 吸收率;摊配率;分摊率
;Yve m ACB Finance Limited 亚洲商业财务有限公司
+HT?>k acceptable form of reciprocity 合理的互惠条件
H$ZLtPv5 acceptable rate 适当利率;适当汇率
91#rP|88; acceptance agreement 承兑协议
;5p;i8m acceptance for honour 参加承兑
wJc`^gj acceptor 承兑人;接受人;受票人
Y"U t acceptor for honour 参加承兑人
oQiRjDLx accident insurance 意外保险
&cp
`? k Accident Insurance Association of Hong Kong 香港意外保险公会
J#?`l, accident insurance scheme 意外保险计划
*'cyFu$ accident year basis 意外年度基准
jwL\|B oE accommodation 通融;贷款
E[ttamU accommodation bill 通融票据;空头票据
HO_!/4hrU accommodation party 汇票代发人
egmNX't6f5 account balance 帐户余额;帐户结余
yZV Y3<] account book 帐簿
r"|UgCc account collected in advance 预收款项
5AbY 59 account current book 往来帐簿
XiMd|D account of after-acquired property 事后取得的财产报告
Q?2GwN account of defaulter 拖欠帐目
Nu;?})tF account payable 应付帐款
$%6.lQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
3;JF5e\?x account receivable 应收帐款
.TM.
v5B account receivable report 应收帐款报表
2Krh& account statement 结单;帐单;会计财务报表
SE$~Wbj? account title 帐户名称;会计科目
/.WIED}> accountant's report 会计师报告
az1#:Go Accountant's Report Rules 会计师报告规则
K(,MtY* accounting and auditing procedure 会计与审计程序;会计与核数程序
_Ie?{5$ng` Accounting Arrangements 《会计安排》
qi*Dd[OG accounting basis 会计基础
&n'@L9v81 accounting by Official Receiver 破产管理署署长呈交的帐目
Ih HKRb[ Accounting Circular 《会计通告》
6DG%pF, accounting class 会计类别
"Q`Le{ accounting date 记帐日期;会计结算日期
Ay6]vU accounting for money 款项核算
{.])'~[U Accounting Officer 会计主任
D(WdI accounting period 会计报告期;会计期
9~J#> C0} accounting policy 会计政策;会计方针
J9/EJ'My accounting practice 会计惯例
- -\eYVh[ accounting principle 会计准则
qjsEyro$- accounting record 会计记录
" ?Ux\)* accounting report 会计报告
ti^=aB
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H0f] Swh0a Accounting Society of China 中国会计学会
tM|/OJ7 accounting statement 会计报表
t)5.m} accounting system 会计制度;会计系统
if?X^j0 accounting transaction 会计事项;帐务交易
e>m+@4*sn accounting treatment 会计处理
t$3B#= accounting year 会计年度
wBJ|%mc3TA accretion 增值;添加
R"yxpw accrual 应计项目;应累算数目
;$67GK accrual basis 应计制;权责发生制
AqAL)`#K accrual basis accounting 应计制会计;权责发生制会计
h0
Xc=nj accrue 应累算;应计
?
q_% accrued benefit 应累算利益
A%cJ5dF8~ accrued charges 应计费用
UX'q64F! accrued cumulative preference share dividend 应累算的累积优先股股息
?_B'#,tI accrued expenses 应累算费用
Q@!XVQx4 accrued interest payable 应付利息;应计未付利息
dT{GB!jz accrued interest receivable 应收利息;应计未收利息
1k]L ,CX accrued right 累算权益
~d3|zlh accruing profit 应累算的利润
q|}O-A*wa accumulated fiscal reserve 累积财政储备
{oS/Xa accumulated profit 累积利润;滚存溢利
5,pEJ>dDD3 accumulated reserve 累积储备
82 dmlPwJC accumulation of surplus income 累积收益盈余
Ng2Z7k acquired assets 既得资产
?OPuv5!pI acquisition 收购;购置;取得
CTe!jMZ= acquisition cost 购置成本
dOK]Su acquisition expenses 购置费用
+s6v!({Z acquisition of 100% interest 收购全部股权
b%KcS&-6 acquisition of control 取得控制权
M~h.MPI acquisition of fixed assets 购置固定资产
CED[\n acquisition of shell “买壳”
Z&4L/// acquisition price 收购价
]a`"O act of God 天灾
(! 8y~n1 acting partner 执事合伙人
8;"9A active market 买卖活跃的市场;交投畅旺的市场;旺市
6b%IPbb active partner 积极参与的合伙人
%Eugy active trading 交投活跃
&'`ki0Xh; actual circulation 实际流通
4\ |/S@. actual cost 实际成本
YS@TQ? actual expenditure 实际开支;实际支出
;W|GUmADf actual income 实际入息;实际收入;实际收益
R!
n7g8I% actual market 现货市场
89j:YfA=v actual price 现货价;实际价格
Q3Z?Z;2aR actual profit 实际利润
N]14~r= actual quotation 实盘;实际价位;实际报价
,c0t#KgQ. actual year basis 按实际年度计算
E3(o}O actuals 实货
D+jE{v' actuarial investigation 精算调查
S_nAO\h actuarial principle 精算原则
JIjo^zOXsc actuarial report 精算师报告
?~IdPSY Actuarial Society of Hong Kong 香港精算学会
cv1PiIl actuarial valuation 精算师估值
,)N/2M\B- actuary 精算师
itE/QB ad referendum agreement 暂定协议;有待覆核的协定
W]Nc6B*gI ad valorem duty 从价税;按值征税
Z4:^#98c. ad valorem duty system 从价税制
7=NKbv] ad valorem fee 从价费
)#GF:.B ad valorem tariff 从价关税
&*E! %57 additional allowance 额外免税额
Tm9sQ7Oj( additional amount for unexpired risk 未过期风险的额外款额
?`xm_udc additional assessable profit 补加应评税利润
zk!7TUZ">w additional assessment 补加评税
%"=GQ 3u[ additional commitment 额外承担
o~W,VhCP additional commitment vote 额外承担拨款
GY %$7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
@4Zkkjc4b additional dependent parent allowance 供养父母额外免税额
Pd& Npp3 additional provision 额外拨款
R^=v&c{@ additional stamp duty 附加印花税
ay||yn: additional tax 补加税罚款;补加税款
hrO9_B|# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
{LVA_7@ adjudged bankrupt 被裁定破产
BJ\81 R adjudicated bankrupt 裁定破产人
WMW=RgiW\ adjudication fee 裁定费;评定印花税额手续费;评估契据费
'/9q7?[E! adjudication of bankruptcy 裁定破产;宣告破产
;;m;f^]} adjudication of insolvency 裁定无力偿还债务
DSWmQQ adjusted actual 经调整的实数;调整后的实数
?Ok&,\F@E adjusted current assets 经调整的流动资产;调整后的流动资产
{-MjsBR adjusted figure 经调整的数字;调整后的数额
fFoZ!H adjusted liabilities 经调整的负债;调整后的负债
`KE]RTq adjusted loss 经调整的亏损;调整后的亏损
)Z|G6H`c3 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
n(|n=P:o adjusted profit 经调整的利润;调整后的利润
ZR-64G=L, adjusted surplus 经调整的盈余额;调整后的盈余额
UCkV;//. adjusted value 经调整的价值;调整后的价值
\{!,a adjustment 调整;修订;理算〔保险〕
KK5_;< adjustment centre 调剂中心
-"{g kjuv adjustment lag 调整过程的时间差距;调整时差
,%BDBZ adjustment mechanism 调整机制
]T&d_~l
adjustment of loss 亏损调整
R/Z7}Q W adjustment process 调整过程;调整程序
-j2y#aP adjustment range 调整幅度
Ml;` *; administered exchange rate 受管制汇率
?=^\kXc[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
q9PjQ% administration expenses 行政费用
l!KPgRw administration fee 手续费;行政费
kj.9\ administration in bankruptcy 破产管理
?FUK_] administration order 遗产管理令
+]zRn administrator 管理人;遗产管理人
6`G8 UDK>F administrator of the estate 遗产管理人
XN>bv|*q admission of debt 债项承认书
wf1p/bpf admission of proof 接纳债权证明
>@ xe-0z advance 放贷款项;垫付款项;预支款项;预付款项
.p*?g; advance account 暂支帐目;预付款帐户
<3/_'/C advance compensation 预付补偿金
GD'Z"rhI advance from shareholder 股东垫款
~t/i0pKq. advance pending reimbursement 预支以待日后付还
M#-E advanced economy 先进经济体系
l(-"rE advancement 预付;预付财产
c`UFNNm= advances warrant 垫款令
5W&L cBB advancing 贷出
6$f\#TR adverse balance 逆差
80T2EN:$ adverse exchange 逆汇
lUA-ug! ^ advertisement addressed to shareholders 在报章刊登的致股东通告
Bd)Cijr advice for collection 托收通知书
<%`Rku advice of drawing 提款通知书;汇票通知书
,nCvA%B! advice of payment 付款通知
[~RO9=;L Advisory Committee [Securities and Futures Commission]
^W9O_5\g4a 谘询委员会〔证券及期货事务监察委员会〕
C^;8M'8z0 Advisory Committee on Diversification 经济多元化谘询委员会
JZ*.;}" affidavit 誓章;遗产申报誓章
.pdcwd9 affidavit of no receipt 述明无收款的誓章
{&^PDa|nD affiliate 联号;联营公司;附属公司
z*q+5p@~ affiliated company 附属公司;联号;联营公司
O"df5x9@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'Ha> >2M affordability 负担能力
?*yB&(a:8 African Development Bank [AfDB] 非洲开发银行
NP.i,H after-acquired property 事后取得的财产
z$}9f*W}B after-hours dealing 市后交易
MEJX5qG6m after-tax profit 税后盈利;税后利润;税后溢利
zxIP-QaA agency agreement 代理协议
Lj#xZ!mQS agency expenses 代理机构的开支
rFkZ'rp74b agency fee 代理费
rIYO(}Fl Agency Law 《代理法》
}{=}^c"t' agent 代理人;承销人
[hpkE lE agent of company 公司代理人
s :BW}PM agent's fee 代理人费;经纪费
n-],!pL^ aggregate 总计;总数;总体数字
?daxb aggregate amount 总款额;总额
TF5jTpGq aggregate assets and liabilities 总体资产与负债
<y~Ba@1u aggregate at constant price 按固定价格计算的总体数字
d=8.cQL:E aggregate demand 总需求
:TR:tf aggregate gross position 总持仓量
qsXkm4 aggregate limit 总限额
<_Z.fdUA aggregate of salaries tax 合计薪俸税
={
-kQq aggregate performance 总体表现;总体业绩
44B D2`nF aggregate supply 总体供应
Fw{#4 aggregate surplus 总盈余
dT% eq7= aggregate total 整体总额
BBGub?(dR aggregate value 总值;合计价值
+F60_O
` aggregated basis 合计基准
.boBb< aggregated net chargeable income 合计应课税入息实额
_G @Zn[v aggregation 合并计算;合计;总和
8 l)K3;q_ aggregation of incomes of husband and wife 夫妇入息合并计算
JhwHsx/ aggregation of property 财产的总和
V_D wHq2 agio 差价;贴水
DTM(SN8R+n 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》
Lk@+iHf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i>[xN[U( 《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》
:A!EjIL`# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VS ;y 《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》
+!px+*)bW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o<Mccj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K@xMPB8in agreement for a settlement 授产协议
~TXu20c agreement for assignment 转让协议
rt Q{ agreement for sale 售卖协议;买卖协议
b?Uk%Z]+v agreement for sale and purchase 买卖协议
8-7Ml3G* agreement for the payment of interest 支付利息协议
-3~S{) agreement for the repayment of money 还款协议
He5y;5 agreement of reinsurance 再保险协议
LklE,W Agricultural Bank of China 中国农业银行
]v),[]Xs air passenger departure tax 飞机乘客离境税
+/eJ#Xw3u8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y3FFi M[s~ airport tax 机场税
T}1" alcohol duty 酒精税
3`vKEThY) alienation 让与;让渡;转让
K@%T5M4j alimony 生活费;赡养费
km5gO|V>m All Ordinaries Index [AOI] 所有普通股指数
SqRM*Cf= all risks 全险;综合险
8v8-5N All Sales Record for Stock Market 《股票市场成交报告》
-!qjBK,`X Allied Capital Resources Limited 新联财务有限公司
NIQ}+xpC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZsXw]Wa allocation letter 拨款信件
WN%, allocation of fund 分配款项;预留款项
":qHDL3 allocation of profit 利润分配;溢利分配
<T)0I1S allocation warrant 拨款令
E'D16Rhp allotment 分配;配股
&{glwVKV allotment notice 股份配售通知;配股通知
NB'G{),)Z allotment of shares 股份分配
qLb~^'<iD allowable 可获宽免;免税的
\b"|p%CL8 allowable business loss 可扣除的营业亏损
hEZo{0:b" allowable expenses 可扣税的支出
!v=/f_6 allowance 免税额;津贴;备抵;准备金
@&&}J allowance for debts 债项的免税额
iHf):J?8
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zjcSn7iu allowance for funeral expenses 殡殓费的免税额
f{O-\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
KehM.c^ allowance for repairs and outgoings 修葺及支出方面的免税额
zDtC]y' allowance to debtor 给债务人的津贴
>R6mI alteration of capital 资本更改
I3r")}P alternate trustee 候补受托人
t\
z@k9 amalgamation 合并
pM+9K:^B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Cg~1<J?2 ambit of charges 征税范围;收费范围
H Q[ amended valuation 经修订的估值
i<>%y*+@ American Commodities Exchange 美国商品交易所
>eo[)Y American Express Bank Limited 美国运通银行
||TZ[l American Stock Exchange 美国证券交易所
):Z#!O< amortization 摊销
oMLs22Do? amount due from banks 存放银行同业的款项
p^q/u amount due from banks abroad 存放海外银行同业的款项
+cYDz#3% amount due from holding companies 控股公司欠款
V4}jv7>A amount due from local banks 存放本港银行同业的款项
2ib,33 Z amount due to banks 银行同业的存款
&s}sA+w amount due to banks abroad 海外银行同业的存款
WHOy\j},V amount due to holding companies 控股公司存款
i%<NKE;v7m amount due to local banks 本港银行同业的存款
0QPY+6 amount due to outport banks 外埠银行同业的存款
`+vQ5l$;L amount for note issue 发行纸币的款额
2vG
X\W%3 amount of bond 担保契据的款额
fibudkg'> amount of consideration 代价款额
^q/$a2<4 amount of contribution 供款数额
Bfo#N31F} amount of indebtedness 负债款额
Whp`\E<< amount of principal of the loan 贷款本金额
jck(cc=R amount of rates chargeable 应征差饷数额
{g`!2" amount of share capital 股本额
+]-'{%-zK amount of sums assured 承保款额
3]lq#p: amount of variation 变动幅度
m{Uh{G$ amount of vote 拨款数额
: *[mvF amount payable 应付款额
Hhk`yX c_ amount receivable 应收款额
LY)Wwl*wc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M[O22wFs analysis 分析
fr04nl ancillary risk 附属风险
{`
bX*] annual account 周年帐目;周年帐目报表;年度决算;年结
,?qJAV~> annual accounting date 年结日期
[Y.JC'F# annual allowance 每年免税额;年积金;年度津贴;年津
B=^M& { annual balance 年度余额
AX6:*aZB annual disposable income 每年可动用收入
eY?OUS annual estimates 周年预算
Q<MxbHk9 annual fee 年费
hJ[keaO annual general meeting 周年大会
ht6}v<x.eA annual growth rate 年增率;每年增长率
5W|wDy annual long-term supplement 长期个案每年补助金
3*j1v:x` annual pensionable emolument 可供计算退休金的年薪
:(/1,]bF annual report 年报
aQY.96yo Annual Report on the Consumer Price Index 《消费物价指数年报》
>c
Tt2v annual return 周年报表;周年申报表;每年报税表格
[N%InsA9k Annual Return Rules 《周年报表规则》
4Wa$>vz annual review of consumer prices 每年消费物价回顾
~Eik&5 z annual roll-forward basis 逐年延展方式
tBZ?UAe; annual salary 年薪
lFIaC} annual statement 年度报表;年度决算表
=HIKn6C< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lB/^ annuitant 年金受益人
;*FY+jM annuity 年金
|9$C%@8 annuity contract 年金合约
-"2 t^Q annuity on human life 人寿年金
%"
mki> antecedent debt 先前的债项
lWJYT<kt ante-dated cheque 倒填日期支票
x30|0EHYl[ anticipated expenditure 预期开支
A0;{$/ anticipated net profit 预期纯利
fU%Ys9:wU anticipated revenue 预期收入
};"_Ku4#- anti-inflation measure 反通货膨胀措施
QZ7W:%r(4 anti-inflationary stance 反通货膨胀立场
Xa;wx3]t apparent deficit 表面赤字
"7Kw]8mRR apparent financial solvency 表面偿债能力
&"T7KXx apparent partner 表面合伙人
IIXA)b! application for personal assessment 个人入息课税申请书
&,Loqr application of fund 资金应用
[J eq ?X9 application to release as liquidator and to destruct the books of accounts and documents
5S&Qj7kr 申请免除清盘人职务及毁灭帐簿与文件
!nsr( 7X2 appointed actuary 委任精算师
32anmVnf appointed auditor 委任核数师;委任审计师
P92pQ_W appointed trustee 委任的受托人
('BB9#\t appointer 委任人
]w]BKpU= apportioned pro rata 按比例分摊
F2Ny=H&G apportionment 分配;分摊
ds+2z=!!e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_(io8zqe{j apportionment formula 分摊方程式
|pMP- apportionment of estate duty 遗产税的分摊
glM42s appraisal 估价;评估
S;8=+I, appreciable growth 可观增长
<~v4BiQ3l^ appreciable impact 显着影响
6MU;9|& appreciable increase 可观增长
+:70vZc:V@ appreciation 增值;升值
A>S7Ap4z> appreciation against other currencies 相对其他货币升值
7oUo [ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Rw[!Jq appreciation tax 增值税
8(q8}s$> appropriation 拨款;拨用;拨付
48J{Y3F appropriation account 拨款帐目
Zg4wd/y? Appropriation Bill 拨款法案
4z~;4 appropriation-in-aid system 补助拨款办法
[rAi9LSO" approved assets 核准资产
XknNb{. r approved basket stock 认可一篮子证券
S}0-2T[ approved budget 核准预算
}lJ|nl`c approved charitable donation 认可慈善捐款
eDNY|}$}v approved charitable institution 认可慈善机构
HJ"sK5Q approved currency 核准货币;认可货币
D( TfW approved estimates 核准预算
AOL=;z9c# approved estimates of expenditure 核准开支预算
PV=sqLM~ approved overseas insurer 核准海外保险人
&n83>Q approved overseas trust company 核准海外信托公司
RCK* ?\m5 approved pooled investment fund 核准汇集投资基金
Y}yh6r;i approved provident fund scheme 认可公积金计划
4-'0# a approved provision 核准拨款
3qNuv];2 approved redeemable share 核准可赎回股份
R&P^rrC@B5 approved regional stock 认可地区性证券
?aTC+\= approved retirement scheme 认可退休金计划
CJ)u#PmkJ approved subordinated loan 核准附属贷款
*?Wr^T arbitrage 套戥;套汇;套利
+mKII>{ arbitrageur 套戥者;套汇者
;r]!
qv: arbitrary amount 临时款项
69uDc arrangement 措施;安排;协定
/Q#eP m arrears 欠款
aGE}
EK } arrears of pay 欠付薪酬
7+[L6q/K arrears of revenue 逾期未收税款;逾期未收的帐项
YLSDJ$K6 articles of association 组织章程;组织细则;组织章程细则
?=kH}'igq Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
juM~X5b ascertainment of profit 确定利润
P^lRJB<$Q "Asia Clear" “亚洲结算系统”
S4(?=,^- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t I9p2! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~G^+.>j Asian Development Fund [ADF] 亚洲发展基金
D`B*+ Asian dollar bond 亚洲美元债券
!l.^]| Asian dollar market 亚洲美元市场
Ln\Gv/) Asian dollar rate 亚洲美元利率
i#4E*B_- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2#UVpgX? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q_>=| b asked price 沽盘;喊价;索价;卖方报价
B4m34)EOE assessable income 应评税入息
=PjdL32 assessable loss 应评税亏损
>%t5j?p assessable profit 应评税利润
i8R2Y9Q*O assessable value 应评税值
lqAv assessed profit 估定利润
Nlc3S+$`z assessed value 经评估价值
NcSi %] assessment 评税;评定;估价;评税单
.)FFl assessment number 评税编号;估价编号
"Nq5FcS9 assessment of additional tax 补加税评税
vsI|HxpyC, assessment of performance 业绩评估;实绩评价
4Xn-L&0z Assessor 评税主任
oVfRp.a asset price bubbles 资产价格泡沫
EWVn*xl? asset-backed securities 具资产保证的证券
O4a~(*f assets accretion 资产增值
a][Tb0Ox assets and liabilities 资产与负债
6-{wo)p assets betterment statement 资产递增表;资产改进表
hrfSe $8 assets lending 实物放款;有抵押贷款
HXqG;Fds( assets of the company passing on the death 死者去世时转移的公司资产
YB]^Y^" e assets pledged as security for liabilities 用作负债抵押的资产
v?DA> assets portfolio 资产投资组合
10_@'N assets price 资产价格
2)q$HUIX assets quality 资产质素
nqcD#HUv assets realization 资产变现
= o1&.v2j assets refinancing arrangement 资产再集资安排
86Xf6Ea assets securitization 资产证券化
}\ya6Gi8 assets situated outside Hong Kong 在香港以外地方的资产
0qN?4h)7 assets stripping 削减资产;拆卖资产
x$bCbg assets value 资产值
6a{b%e` assignee 承让人
;|Rrtf9 assignment 转让;转让书;转让契
oi^pU assignment of interest 权益转让
:C#(yp assignment of letters patent and trade mark 专利证书及商标转让
*{e,< DV assignment of property 物业转让;物业转让书
gvxOo#8] assignment right 转让权
l9NET assignor 转让人
o{K#LP associate 有联系的人;有关连人士;相联者;合伙人;联系人
O-<nLB!Wf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`g(r.`t^ associate member 附属会员
F8*P/<P1cK associated body corporate 相联法人团体
W
-5wjc associated company 相联公司;联属公司
mS-{AK associated corporation 相联法团
<%LN3T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
FS6ZPjG) 公认会计师公会〔英国〕
7{u1ynt Association of Futures Exchange Brokers 香港期货经纪协会
G:|=d0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8lT2qqlr association of underwriters 承保人组织
:x_;- assumption of control 接管
Z<[f81hE& assurance 担保;保险;转易;转易书
!}&f2!?.W assurance of interest 权益的转易
.RWKZB at 19XX price 按一九XX年价格计算
E&2mFg at a discount 按赔价计算;按贴水价格计算;打折扣
Cn8w})B at a premium 按溢价计算;按升水价格计算
jb!15Vlt" at call 通知付款;按通知
os`#:Ao5 at constant market price 按固定市价计算
X&bnyo P at constant price 按固定价格计算
L
t.Vo at cost 按成本计算
xw83dQ]}^ at current market price 按当时市价计算;按现时市价计算
Kd^,NAg at current price 按当时价格计算;按现时价格计算
4.i< `' at factor cost 按要素成本计算;按生产要素成本计算
WH0$v#8`v at money-of-the-day price 按付款当日价格计算
A>Oi9%OY: at or better 按指定或较佳价位〔买卖指令〕
;{Su:Ixg at par 按面值计算;平价
dW2Lvnh!>/ at sight 见票即付
dIRSgJ` at the close 按收市盘
m<e-XT at the opening 按开市盘
^-pHhh|g attestation 见证;见证条款
"_36WX at-the-money option 平价期权
W .bJ.hO* attorney 受权人;受托代表人
5R"(4a P attornment 新拥有人承认书
kX:d?*{KB attributable profit 可归属利润
ugMfpT) attributable share value 可归属股份价值
G'
a{;3 Auckland Stock Exchange 奥克兰证券交易所
tGh!5EZ6` auction 拍卖
HCVMqG! auctioneer 拍卖商
BJI"DrF audit 审计;核数
5oR/Q|^ Audit Commission 审计署
hS 7o=G[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-PH!U Hg 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〕
2ID]it\5 audit review 帐目审查
Oxhc!9F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dQH9NsV7g audited account 审计帐目;经审计的帐目
P[bj{lo audited annual account 经审计的周年帐目
XCU>b[Cj, audited balance sheet 经审计的资产负债表
(cEjC`] auditor 核数师;核数主任;审计师
Q GQ}I auditor's certificate 核数师证明书;审计师证明书
;chz};zY auditor's report 核数师报告;审计师报告
6.
6g9 Aussie bond 澳元债券
p:8&&v~I austerity budget 紧缩预算
$
-n?q w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Wk&g!FR Australia All Ordinaries Index 澳洲所有普通股票指数
Ct,|g =( Australian Dollar [AUD] 澳元
u'Ua ++a\ Australian Options Market 澳大利亚期权市场
&KZr`"cT# Australian Securities Commission 澳洲证券事务监察委员会
s.uV,E*wu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|oI] Australian Stock Exchange 澳大利亚证券交易所
$bT<8:g Austrian Schilling [ATS] 奥地利先令
P% ZCACzV authentication 认证;鉴证
1{7*0cv$iL authority to purchase 委托购买证;委购书
2YL)"
w authorization 认可;核准;授权;授权书
;wvhe;! authorization by direction 指示授权
d~-Cr-s4 authorization by instruction 指令授权
VygiR|f- authorization by warrant 令状授权
kw Iw=8q~ authorization of unit trust 单位信托的认可
?3{:[* authorized agent 指定代理人
#:n:3]t authorized capital 法定资本
BK16~Wl authorized clerk 出市员
wnoL<p authorized dealer 认可交易商
@z1Yj"^Pm authorized financial institution 认可财务机构
gu~F(Fb' authorized fund 认可基金
v*k}{M authorized fund house 获授权的基金公司;认可基金公司
}Kc03Ue`%e authorized institution 认可机构
mUW4d3tE authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nd)bRB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{[%kn rRJ authorized insurer 获授权保险人;获认可承保人
r.T!R6v} authorized investment 特准投资项目
hs m%o\ authorized person 获授权人
C:WXI;*cr authorized representative 获授权代表
+)eI8o0# authorized share capital 法定股本
P,/=c(5\} automated quotation system 自动报价系统
)FnJLd Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y^~Dr|5% 自动交易系统〔香港期货交易所有限公司〕
K~B@8az automatic adjustment mechanism 自动调整机制
}b5If7 automatic adjustment system 自动调整系统
5D#Mhgun Automatic Clearing House 自动票据交换所
O0VbKW0h3 automatic exchange rates accumulation system 自动化汇率累集系统
@L ,hA
v^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-'iV-]< automatic teller machine [ATM] 自动柜员机
W%bzA11l autopay 自动转帐
+7]]=e<[E available assets 可用资产
8qY\T0 available fiscal reserve 现存财政储备
;Iu}Q-b* available profit 可用利润
sAG#M\A6 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
!C$bOhc average 平均;平均数;海损
e0ea2
2
average basic salary 平均基本薪金
dq&N;kk
| average consumer expenditure 平均消费开支;一般消费开支
.7|kxJq average cost 平均成本
oju}0h'1 average cost of land production 增辟土地平均成本
E0Y>2HOuL average daily turnover 平均每日成交额
lS.&>{ average daily wage rate 平均每日工资率
2#y!(D8 average expenditure pattern 平均开支模式
k15B5 average growth rate 平均增长率
Bi'qy]% average net fixed assets 固定资产平均净值
ksB-fOv*N average of relatives 相对价格平均数
Vk>m/" average price 平均价格
`?f Y!5BA average propensity to consume 平均消费倾向;一般消费倾向
@6N$!Q? average propensity to save 平均储蓄倾向;一般储蓄倾向
?pF7g$>q average rate 平均率
.(7end< average revenue 平均收入;平均收益
O~1vX9 average stock 平均库存;平均存货
B?cn5 average yearly rent 平均年租
$ MN1:ih avoidance of double taxation 避免双重课税
&r)i6{w81 avoidance of tax 避税