A:
{kPe#n>xT A share A股;甲类股份
7grt4k abatement of tax 减税;减扣免税额
D!}K)T1~R ABN AMRO Bank N.V. 荷兰银行
x} &a{; above-the-line expenditure 线上项目支出;经常预算支出
]hE+$sKd above-the-line receipt 线上项目收入;经常预算收入
.S!>9X,
ABSA Asia Limited 南非联合亚洲有限公司
5m^Hi}S_ absolute change 绝对数值变更
a-5HIY5 absolute expenditure 实际开支
"f|(@a absolute guideline figure 绝对准则数字
>u5g?yzw absolute interest 绝对权益
58&{5YpS absolute order of discharge 绝对破产解除令
E8-fW\!F absolute profit margin 绝对利润幅度
?#m<\]S< absolute value 实值;绝对值
AL]h|)6QpC absolutely vested interest 绝对既得权益
pSQCT absorbed cost 已吸收成本;已分摊成本
zD2.Q%`IM absorption 吸收;分摊;合并
a,~D+s;^ absorption rate 吸收率;摊配率;分摊率
T+WZE ACB Finance Limited 亚洲商业财务有限公司
5BHOHw D{ acceptable form of reciprocity 合理的互惠条件
=1*%>K acceptable rate 适当利率;适当汇率
hA*Z'.[ acceptance agreement 承兑协议
cRh\USS acceptance for honour 参加承兑
C~{NKMeC/m acceptor 承兑人;接受人;受票人
H5Ux.]y acceptor for honour 参加承兑人
.vN%UNu accident insurance 意外保险
SgpZ;\_ Accident Insurance Association of Hong Kong 香港意外保险公会
>AQ)x accident insurance scheme 意外保险计划
/z1p/RiX accident year basis 意外年度基准
`M?v!]o accommodation 通融;贷款
C[xJU6z accommodation bill 通融票据;空头票据
1t~FW-: accommodation party 汇票代发人
[O7w = account balance 帐户余额;帐户结余
{b'}:aMc account book 帐簿
uZ\wwYY#M account collected in advance 预收款项
^E$(1><-a account current book 往来帐簿
mN\%fJ7 account of after-acquired property 事后取得的财产报告
K
lli$40 account of defaulter 拖欠帐目
rToaGQh account payable 应付帐款
Yz=h"Zr account payee only [A/C payee only] 只可转帐;存入收款人帐户
4YDT%_h0 account receivable 应收帐款
JG@L5f account receivable report 应收帐款报表
Rkpr8MS account statement 结单;帐单;会计财务报表
9jO`gWxV8* account title 帐户名称;会计科目
&_9YLXtMi; accountant's report 会计师报告
'u(=eJ@1 Accountant's Report Rules 会计师报告规则
VyecTU"W accounting and auditing procedure 会计与审计程序;会计与核数程序
djsz!$ Accounting Arrangements 《会计安排》
K/vxzHSl accounting basis 会计基础
894r;UA7 accounting by Official Receiver 破产管理署署长呈交的帐目
V(;55ycr Accounting Circular 《会计通告》
m7r j>X Y accounting class 会计类别
ZD5I5 accounting date 记帐日期;会计结算日期
uw Kh accounting for money 款项核算
7~wFU*P1 Accounting Officer 会计主任
P>*Fj4Z~ accounting period 会计报告期;会计期
}+Rgx@XZ\ accounting policy 会计政策;会计方针
.[T'yc:= accounting practice 会计惯例
/!=U+X accounting principle 会计准则
*wC\w accounting record 会计记录
7
9Qc`3a accounting report 会计报告
2J;kD2"! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
D:wnO|: Accounting Society of China 中国会计学会
onnI ! accounting statement 会计报表
0A#*4ap accounting system 会计制度;会计系统
&
u$(NbK accounting transaction 会计事项;帐务交易
i`[#W(m accounting treatment 会计处理
5vD3K!\u accounting year 会计年度
xw PI accretion 增值;添加
{y,nFxLq accrual 应计项目;应累算数目
`"a? a5]k accrual basis 应计制;权责发生制
8P,l>HA accrual basis accounting 应计制会计;权责发生制会计
WD15pq l accrue 应累算;应计
K;oV"KRK accrued benefit 应累算利益
o]Z
_@VI accrued charges 应计费用
Hf VHI1f accrued cumulative preference share dividend 应累算的累积优先股股息
t< sp%zXZ accrued expenses 应累算费用
w&p~0cA~ accrued interest payable 应付利息;应计未付利息
_*s~`jn{H accrued interest receivable 应收利息;应计未收利息
NWEhAj<w accrued right 累算权益
UT3bd,, accruing profit 应累算的利润
+J|+es accumulated fiscal reserve 累积财政储备
i[$-_ accumulated profit 累积利润;滚存溢利
.#*D!;f accumulated reserve 累积储备
pw@`}cM= accumulation of surplus income 累积收益盈余
]\A1mw-T acquired assets 既得资产
i=oTg acquisition 收购;购置;取得
_
XE;-weE acquisition cost 购置成本
,H>W:O acquisition expenses 购置费用
XZ.7c{B< acquisition of 100% interest 收购全部股权
wJ6_I$> acquisition of control 取得控制权
B!eK!B acquisition of fixed assets 购置固定资产
oJ ^C]E acquisition of shell “买壳”
oZgHSR RL acquisition price 收购价
kMM'[w act of God 天灾
jcE Msc acting partner 执事合伙人
wGg0hL active market 买卖活跃的市场;交投畅旺的市场;旺市
}FrEF\}]_7 active partner 积极参与的合伙人
:'Zx{F` active trading 交投活跃
3 m6$YWO actual circulation 实际流通
pvlDjj} actual cost 实际成本
R7lYu\mA actual expenditure 实际开支;实际支出
WFouoXlG0 actual income 实际入息;实际收入;实际收益
.>}BNy actual market 现货市场
0HqPyM13Q actual price 现货价;实际价格
$=/rGpAk actual profit 实际利润
P{?;T5ap6 actual quotation 实盘;实际价位;实际报价
G'u|Q
mb1 actual year basis 按实际年度计算
aX|g S\zx actuals 实货
zm>>} 5R actuarial investigation 精算调查
Gb;99mE actuarial principle 精算原则
z&O#v9.NE| actuarial report 精算师报告
\.o=icOx Actuarial Society of Hong Kong 香港精算学会
)1WMlG actuarial valuation 精算师估值
".gNeY6)x actuary 精算师
H"eS<eT ad referendum agreement 暂定协议;有待覆核的协定
13H;p[$ ad valorem duty 从价税;按值征税
<PX.l% ad valorem duty system 从价税制
Hb+X}7c$ ad valorem fee 从价费
E Zi &] ad valorem tariff 从价关税
z)
:ka"e additional allowance 额外免税额
j1/+\8Y additional amount for unexpired risk 未过期风险的额外款额
ymYBm:" additional assessable profit 补加应评税利润
:$Q`>k7A additional assessment 补加评税
kVd5,Qd additional commitment 额外承担
0Z"s_r}h additional commitment vote 额外承担拨款
`?l3Ct* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6D|p Qs additional dependent parent allowance 供养父母额外免税额
"?35C
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F%
`zs\ additional stamp duty 附加印花税
S_6g~PHsr additional tax 补加税罚款;补加税款
oB
p3JX9_f Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
["u#{>(X adjudged bankrupt 被裁定破产
O$^xkv5. adjudicated bankrupt 裁定破产人
OZf6/10O/ adjudication fee 裁定费;评定印花税额手续费;评估契据费
SAR=
{/ adjudication of bankruptcy 裁定破产;宣告破产
k0JW[04j adjudication of insolvency 裁定无力偿还债务
vB.l0!c\e_ adjusted actual 经调整的实数;调整后的实数
[@/ /#}5v adjusted current assets 经调整的流动资产;调整后的流动资产
zVw:7- adjusted figure 经调整的数字;调整后的数额
!}_b| adjusted liabilities 经调整的负债;调整后的负债
EkjgNEXq adjusted loss 经调整的亏损;调整后的亏损
z`4c 4h]I 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
RND9D\7 adjusted profit 经调整的利润;调整后的利润
h h"h
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Fk{J@Y adjusted value 经调整的价值;调整后的价值
sf$o(^P9\A adjustment 调整;修订;理算〔保险〕
#AShbl jm+ adjustment centre 调剂中心
\Wr,<Y adjustment lag 调整过程的时间差距;调整时差
'S*k_vuN adjustment mechanism 调整机制
wjrG7*_Y4v adjustment of loss 亏损调整
(-,>qMQs adjustment process 调整过程;调整程序
D SvmVI adjustment range 调整幅度
Lkn4<'un administered exchange rate 受管制汇率
-jB3L: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
TkRmV6'w administration expenses 行政费用
ziiwxx_ administration fee 手续费;行政费
"oR@JbdX administration in bankruptcy 破产管理
^XG*z?Tt administration order 遗产管理令
##cnFQCB administrator 管理人;遗产管理人
ZIDbqQu administrator of the estate 遗产管理人
le8 #Z}p admission of debt 债项承认书
2Q@Y^t
admission of proof 接纳债权证明
y \D=Z
N@ advance 放贷款项;垫付款项;预支款项;预付款项
0mTr-`s advance account 暂支帐目;预付款帐户
xR?V,uV'$& advance compensation 预付补偿金
]n;1x1' advance from shareholder 股东垫款
&l m# advance pending reimbursement 预支以待日后付还
)"|||\Iv advanced economy 先进经济体系
2o4^ advancement 预付;预付财产
2}vNSQvG advances warrant 垫款令
d$G}iJ8$mp advancing 贷出
I-DXb
M adverse balance 逆差
8PBvV[ adverse exchange 逆汇
Z+4D.bA advertisement addressed to shareholders 在报章刊登的致股东通告
?T!)X)A# advice for collection 托收通知书
yz8jU*H advice of drawing 提款通知书;汇票通知书
ml0*1Dw advice of payment 付款通知
Z.1>
kZ Advisory Committee [Securities and Futures Commission]
du_4eB 谘询委员会〔证券及期货事务监察委员会〕
G69GoT Advisory Committee on Diversification 经济多元化谘询委员会
XogVpkA affidavit 誓章;遗产申报誓章
rzUlO5?R= affidavit of no receipt 述明无收款的誓章
P6\6?am affiliate 联号;联营公司;附属公司
eTbg7"waA affiliated company 附属公司;联号;联营公司
,6{iT,~@8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
rS7)6h7(7 affordability 负担能力
v-Qmx-N African Development Bank [AfDB] 非洲开发银行
r^1+cwy/7P after-acquired property 事后取得的财产
02=ls V!U after-hours dealing 市后交易
#+k*1Jg after-tax profit 税后盈利;税后利润;税后溢利
~TqT}:,H agency agreement 代理协议
Z6Fp\aI8@ agency expenses 代理机构的开支
`\CVV*hP agency fee 代理费
esX)"_xf Agency Law 《代理法》
jQ+sn/ROp agent 代理人;承销人
++jAz<46 agent of company 公司代理人
Ln!A:dP}c- agent's fee 代理人费;经纪费
[9o4hw aggregate 总计;总数;总体数字
kXrlSaIc aggregate amount 总款额;总额
}ptq
)p aggregate assets and liabilities 总体资产与负债
b~w=v_[(I aggregate at constant price 按固定价格计算的总体数字
t e,[f aggregate demand 总需求
}D;WN@], aggregate gross position 总持仓量
2oCkG~j aggregate limit 总限额
,|h)bg7. aggregate of salaries tax 合计薪俸税
2VGg 6% aggregate performance 总体表现;总体业绩
,r8Tbk]m aggregate supply 总体供应
F(,UA+$A aggregate surplus 总盈余
Iz@)!3h aggregate total 整体总额
Fmr}o(q1 aggregate value 总值;合计价值
t:)ERT") aggregated basis 合计基准
e<cM[6H'D aggregated net chargeable income 合计应课税入息实额
j Ux
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+>\id~c( aggregation of incomes of husband and wife 夫妇入息合并计算
}H"kU2l aggregation of property 财产的总和
[p;E~-S agio 差价;贴水
[eUftr9&0 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
S DLvi!y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4 %W: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)]htm&q5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yuhnYR\`m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~Z'w)!h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
sN6N >{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{Ui=b+ agreement for a settlement 授产协议
T~:|!` agreement for assignment 转让协议
4\M.6])_ agreement for sale 售卖协议;买卖协议
O"G >wv agreement for sale and purchase 买卖协议
)#iq4@)|g agreement for the payment of interest 支付利息协议
UVQ7L9%?f agreement for the repayment of money 还款协议
cyM-)r@YQV agreement of reinsurance 再保险协议
kgi>}
% Agricultural Bank of China 中国农业银行
[U/(<?F{( air passenger departure tax 飞机乘客离境税
;j8)KC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m3<+yz$!r airport tax 机场税
oXXC@[??}N alcohol duty 酒精税
YXo|~p;=Y alienation 让与;让渡;转让
6CbxuzYer alimony 生活费;赡养费
pmWr]G3,* All Ordinaries Index [AOI] 所有普通股指数
-E"GX all risks 全险;综合险
GH1"xR4! All Sales Record for Stock Market 《股票市场成交报告》
umi5Wb< Allied Capital Resources Limited 新联财务有限公司
s?R2B)a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
h vka{LD allocation letter 拨款信件
sarq`%zrk allocation of fund 分配款项;预留款项
Xx:F)A8O allocation of profit 利润分配;溢利分配
\</b4iR)LT allocation warrant 拨款令
L;Z0`mdz allotment 分配;配股
wV\gj~U;P allotment notice 股份配售通知;配股通知
d5 7i)= allotment of shares 股份分配
e]=lKxFh&l allowable 可获宽免;免税的
a^d8I allowable business loss 可扣除的营业亏损
?L&|Uw+ allowable expenses 可扣税的支出
PjA6Ji;Hu allowance 免税额;津贴;备抵;准备金
I/gjenUK allowance for debts 债项的免税额
qt%D' allowance for depreciation by wear and tear 耗损折旧免税额
b` Hz$8 allowance for funeral expenses 殡殓费的免税额
!`41q=r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
uVyGk~ allowance for repairs and outgoings 修葺及支出方面的免税额
y\dEk:\) allowance to debtor 给债务人的津贴
%\|'%/"`2( alteration of capital 资本更改
@c9^q>Uv alternate trustee 候补受托人
R218(8S amalgamation 合并
k@ZLg9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2_vbT!_ ambit of charges 征税范围;收费范围
r%:+$aIt amended valuation 经修订的估值
h\v'9 American Commodities Exchange 美国商品交易所
1$qh`<\ American Express Bank Limited 美国运通银行
JM1R ;i6 American Stock Exchange 美国证券交易所
M])dJ9&e amortization 摊销
;{h CF amount due from banks 存放银行同业的款项
]I3!fEAWR amount due from banks abroad 存放海外银行同业的款项
JRCrZW} amount due from holding companies 控股公司欠款
>{\7&}gz amount due from local banks 存放本港银行同业的款项
)XcOl7XLN amount due to banks 银行同业的存款
%NL^WG: amount due to banks abroad 海外银行同业的存款
N_:qRpp6i amount due to holding companies 控股公司存款
bwiPS1+); amount due to local banks 本港银行同业的存款
EBz}|GY; amount due to outport banks 外埠银行同业的存款
iY"l}.7) amount for note issue 发行纸币的款额
nWQ;9_qBB amount of bond 担保契据的款额
;qH O OT amount of consideration 代价款额
{pM?5"MMJ amount of contribution 供款数额
hW!)w amount of indebtedness 负债款额
Z R/#V7Pj amount of principal of the loan 贷款本金额
b&1`NO amount of rates chargeable 应征差饷数额
y6]vl=^L amount of share capital 股本额
z~`b\A,$ amount of sums assured 承保款额
zg-2C>(6a amount of variation 变动幅度
34\(7JO amount of vote 拨款数额
p-.n3AL amount payable 应付款额
F 8B#}%JE amount receivable 应收款额
(Jz;W<E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pPd#N'\* analysis 分析
i[wb0yL ancillary risk 附属风险
yR(x+Gs{] annual account 周年帐目;周年帐目报表;年度决算;年结
o sKKt?^? annual accounting date 年结日期
a!O0,y annual allowance 每年免税额;年积金;年度津贴;年津
Xy5e5K annual balance 年度余额
8Q_SRwN annual disposable income 每年可动用收入
8\:NMP8W\ annual estimates 周年预算
p<M\U"5Ye annual fee 年费
AU2i%Q! annual general meeting 周年大会
kbM3 annual growth rate 年增率;每年增长率
e=O,B8)_ annual long-term supplement 长期个案每年补助金
*/|BpakD< annual pensionable emolument 可供计算退休金的年薪
yj^+G annual report 年报
pAT7)Ch
Annual Report on the Consumer Price Index 《消费物价指数年报》
fbUr`~Y" annual return 周年报表;周年申报表;每年报税表格
g<~Cpd Annual Return Rules 《周年报表规则》
bV,}Pp+/"! annual review of consumer prices 每年消费物价回顾
V+O"j^Z_J annual roll-forward basis 逐年延展方式
XQw>EZdj_N annual salary 年薪
eq UME annual statement 年度报表;年度决算表
Ol!ntNhXm 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
_%QhOY5tv" annuitant 年金受益人
6F e34n]m annuity 年金
}iuWAFZbGS annuity contract 年金合约
j_Yp>=+[ annuity on human life 人寿年金
I_RsYw antecedent debt 先前的债项
fkac_X$7 ante-dated cheque 倒填日期支票
'3uVkp 6tF anticipated expenditure 预期开支
i[ mEi| anticipated net profit 预期纯利
w K}T`*k anticipated revenue 预期收入
thhwN
A anti-inflation measure 反通货膨胀措施
D-c`FG' anti-inflationary stance 反通货膨胀立场
'q`^3&E apparent deficit 表面赤字
Hw4%uS==V apparent financial solvency 表面偿债能力
M3q|l7|9 apparent partner 表面合伙人
x)@G;nZ application for personal assessment 个人入息课税申请书
&Y }N|q- application of fund 资金应用
irfp!(r application to release as liquidator and to destruct the books of accounts and documents
L*:jXmUM_~ 申请免除清盘人职务及毁灭帐簿与文件
aTt12Sc appointed actuary 委任精算师
'*3h!lW1. appointed auditor 委任核数师;委任审计师
o_~eg8 appointed trustee 委任的受托人
H-
$)3"K appointer 委任人
b9l;a+]d apportioned pro rata 按比例分摊
OLE[UXD-E apportionment 分配;分摊
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7/O5M| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/{&tY:;m apportionment formula 分摊方程式
V;v8=1t! apportionment of estate duty 遗产税的分摊
-PfX0y9n appraisal 估价;评估
mGK|ihYu appreciable growth 可观增长
6ZP"p<xX appreciable impact 显着影响
Q637N|01 appreciable increase 可观增长
t;}:waZD appreciation 增值;升值
ynQ: >tw appreciation against other currencies 相对其他货币升值
P09;ng67 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B\XKw' appreciation tax 增值税
sc}~8T appropriation 拨款;拨用;拨付
Sn|BlXrey appropriation account 拨款帐目
~Yy>zUH^X Appropriation Bill 拨款法案
Rd#WMo2Xd appropriation-in-aid system 补助拨款办法
Eqj_m|@ approved assets 核准资产
rogT~G}q approved basket stock 认可一篮子证券
`9BROZnq approved budget 核准预算
LA}Syt\F approved charitable donation 认可慈善捐款
9@Jtaq>jf approved charitable institution 认可慈善机构
|EJD3& approved currency 核准货币;认可货币
:s7m4!EF approved estimates 核准预算
\hx1o\ approved estimates of expenditure 核准开支预算
c_4[e5z approved overseas insurer 核准海外保险人
0E3[N:s approved overseas trust company 核准海外信托公司
0"pAN[=K@ approved pooled investment fund 核准汇集投资基金
l`f/4vy approved provident fund scheme 认可公积金计划
I+tb[*X+ approved provision 核准拨款
NeE
t approved redeemable share 核准可赎回股份
vbyH<LPz5 approved regional stock 认可地区性证券
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Q. 7VDz approved retirement scheme 认可退休金计划
UdpF@Q approved subordinated loan 核准附属贷款
SMpH._VFeE arbitrage 套戥;套汇;套利
zo4qG+>o arbitrageur 套戥者;套汇者
&tg&5_ arbitrary amount 临时款项
zN^n]N_? arrangement 措施;安排;协定
?B2] -+Y arrears 欠款
,Y/ g2
4R arrears of pay 欠付薪酬
!:q/Ye3. arrears of revenue 逾期未收税款;逾期未收的帐项
t%E!o0+8Z articles of association 组织章程;组织细则;组织章程细则
sTn<#l6 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
hHV";bk ascertainment of profit 确定利润
,[P{HrHx "Asia Clear" “亚洲结算系统”
hpO`] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o!kbK#k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~f$|HP} Asian Development Fund [ADF] 亚洲发展基金
t.xxSU5~% Asian dollar bond 亚洲美元债券
AP'*Nh@Ik( Asian dollar market 亚洲美元市场
I|^;B8[ Asian dollar rate 亚洲美元利率
{y=j?lD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iO|se:LY< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iOW#>66d asked price 沽盘;喊价;索价;卖方报价
Ab{ K<:l assessable income 应评税入息
9_Be0xgJ3^ assessable loss 应评税亏损
2AT5 assessable profit 应评税利润
e4?>- assessable value 应评税值
RBs-_o+ % assessed profit 估定利润
Vf]
"L.G assessed value 经评估价值
A#EDkU,
assessment 评税;评定;估价;评税单
W3MJr&p assessment number 评税编号;估价编号
l`#4KCL( assessment of additional tax 补加税评税
um!J]N^ assessment of performance 业绩评估;实绩评价
Rh_np Assessor 评税主任
O$_)G\\\m asset price bubbles 资产价格泡沫
|)(VsVG& asset-backed securities 具资产保证的证券
S4Y& assets accretion 资产增值
l]Ax : Z assets and liabilities 资产与负债
}fb#G<3 assets betterment statement 资产递增表;资产改进表
+BETF;0D assets lending 实物放款;有抵押贷款
TQpf Q assets of the company passing on the death 死者去世时转移的公司资产
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aq!^!z assets pledged as security for liabilities 用作负债抵押的资产
$u]jy0X<Y; assets portfolio 资产投资组合
vq(0OPj8r[ assets price 资产价格
haK3?A,"_A assets quality 资产质素
gG<~-8uQ assets realization 资产变现
M2OIBH4! assets refinancing arrangement 资产再集资安排
_>(^tCo assets securitization 资产证券化
=;Rtdy/Yn% assets situated outside Hong Kong 在香港以外地方的资产
itBwCIj G assets stripping 削减资产;拆卖资产
-GhP9; d assets value 资产值
[q?<Qe assignee 承让人
,|y:" s assignment 转让;转让书;转让契
WrQD X3 assignment of interest 权益转让
B+\3-q assignment of letters patent and trade mark 专利证书及商标转让
D~S<U assignment of property 物业转让;物业转让书
^o3"#r{:+ assignment right 转让权
Ve}(s?hU5 assignor 转让人
GpY"fc% associate 有联系的人;有关连人士;相联者;合伙人;联系人
w$zu~/qV2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3x{t( associate member 附属会员
P5a4ze associated body corporate 相联法人团体
Mo?~_|} associated company 相联公司;联属公司
*|%@6I( associated corporation 相联法团
ZSjMH .Ij" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yu!h<nfzA 公认会计师公会〔英国〕
_x%7@.TB Association of Futures Exchange Brokers 香港期货经纪协会
y{ibO}s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^1iSn)& association of underwriters 承保人组织
JEXy%hl assumption of control 接管
g!@<n1 L assurance 担保;保险;转易;转易书
q rJ`1 assurance of interest 权益的转易
n.'8A(,r3 at 19XX price 按一九XX年价格计算
O#:$^#j& at a discount 按赔价计算;按贴水价格计算;打折扣
H?<N.Dq at a premium 按溢价计算;按升水价格计算
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@/ at call 通知付款;按通知
k1w_[w[ at constant market price 按固定市价计算
6&
e3Nt at constant price 按固定价格计算
4|buk]9 at cost 按成本计算
>7lx=T
x at current market price 按当时市价计算;按现时市价计算
60P#,o@G at current price 按当时价格计算;按现时价格计算
]R h#g5X at factor cost 按要素成本计算;按生产要素成本计算
|=Eo?Q_ at money-of-the-day price 按付款当日价格计算
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UCXAWP at or better 按指定或较佳价位〔买卖指令〕
D!{Y$; at par 按面值计算;平价
"& ])lz[u at sight 见票即付
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{E'@MU at the close 按收市盘
wvO|UP H\ at the opening 按开市盘
MLw7}[ attestation 见证;见证条款
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HGM4[)= at-the-money option 平价期权
R.jIl@p attorney 受权人;受托代表人
sF!($k;! attornment 新拥有人承认书
fd+hA attributable profit 可归属利润
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attributable share value 可归属股份价值
!\nBh Auckland Stock Exchange 奥克兰证券交易所
6G1@smP auction 拍卖
v\KA'PmiP auctioneer 拍卖商
d"}k!
0m audit 审计;核数
-G}[AkmS Audit Commission 审计署
e@Fo^#ImDx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lD)%s! 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
Rp.Sj{<2 audit review 帐目审查
zL$@`Eh-KP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*w^C"^* audited account 审计帐目;经审计的帐目
PmkR3<=leg audited annual account 经审计的周年帐目
\Jx04[= audited balance sheet 经审计的资产负债表
)WRLBFi3 auditor 核数师;核数主任;审计师
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A2~ auditor's certificate 核数师证明书;审计师证明书
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iS1\* auditor's report 核数师报告;审计师报告
G,?hp>lj Aussie bond 澳元债券
h].<t& austerity budget 紧缩预算
"$#xK |t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;YA(|h< Australia All Ordinaries Index 澳洲所有普通股票指数
|SoCRjuCPM Australian Dollar [AUD] 澳元
}YB*]<] Australian Options Market 澳大利亚期权市场
E(O74/2c8 Australian Securities Commission 澳洲证券事务监察委员会
oe%}?u Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$@z5kwx:P Australian Stock Exchange 澳大利亚证券交易所
.z]Wyx&/U Austrian Schilling [ATS] 奥地利先令
-}nxJH ) authentication 认证;鉴证
VCY\be authority to purchase 委托购买证;委购书
13 =A authorization 认可;核准;授权;授权书
%-)H^i~]% authorization by direction 指示授权
)2Wi`ZT authorization by instruction 指令授权
7|{}\w(I authorization by warrant 令状授权
1n=lqn/ authorization of unit trust 单位信托的认可
vMA]j>> authorized agent 指定代理人
*,e:]!* authorized capital 法定资本
2/vMoVT, authorized clerk 出市员
1pt%Kw*@j authorized dealer 认可交易商
_wTOmz%|R authorized financial institution 认可财务机构
sPr~=,F authorized fund 认可基金
C<NLE- authorized fund house 获授权的基金公司;认可基金公司
CnpV:>V= authorized institution 认可机构
*!q1Kr6r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
C`$n[kCJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l n{e1':$" authorized insurer 获授权保险人;获认可承保人
8K.R= authorized investment 特准投资项目
Id_2PkIN$~ authorized person 获授权人
r"C authorized representative 获授权代表
SQ44 authorized share capital 法定股本
^Y=\#-Dd automated quotation system 自动报价系统
TT2d81I3m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F20E_2;@@ 自动交易系统〔香港期货交易所有限公司〕
[<2<Y automatic adjustment mechanism 自动调整机制
P^A!.}d automatic adjustment system 自动调整系统
{9?Jj A Automatic Clearing House 自动票据交换所
uD}2<$PP automatic exchange rates accumulation system 自动化汇率累集系统
Lhl]g^SN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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?(-!o automatic teller machine [ATM] 自动柜员机
q;R],7Re autopay 自动转帐
MLoYnR^ available assets 可用资产
,=UK}*e" available fiscal reserve 现存财政储备
E0Y-7&Fv available profit 可用利润
RTE8Uq36 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
RP~|PtLw_ average 平均;平均数;海损
tmv&U;0Z average basic salary 平均基本薪金
(pY 7J average consumer expenditure 平均消费开支;一般消费开支
@Fluc,Il average cost 平均成本
`7 vHt` average cost of land production 增辟土地平均成本
B|R@5mjm average daily turnover 平均每日成交额
Sx708`/Ep average daily wage rate 平均每日工资率
]Y%Vio average expenditure pattern 平均开支模式
9`1O"R/ average growth rate 平均增长率
.LZwuJ^; average net fixed assets 固定资产平均净值
$CY~5A `l9 average of relatives 相对价格平均数
@aAW*D~-J average price 平均价格
|%J {RA average propensity to consume 平均消费倾向;一般消费倾向
4[.oPK=i average propensity to save 平均储蓄倾向;一般储蓄倾向
4[;X{ ! average rate 平均率
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EQ7T
average revenue 平均收入;平均收益
:e_V7t)o average stock 平均库存;平均存货
d@ i}-; average yearly rent 平均年租
}j^i}^Du, avoidance of double taxation 避免双重课税
S4' avoidance of tax 避税