A:
Der'45]*^ A share A股;甲类股份
\((5Sd abatement of tax 减税;减扣免税额
a=v H:D ABN AMRO Bank N.V. 荷兰银行
WGyPyG#Fl above-the-line expenditure 线上项目支出;经常预算支出
W1ndb: above-the-line receipt 线上项目收入;经常预算收入
rj?c ABSA Asia Limited 南非联合亚洲有限公司
}([}A`@ absolute change 绝对数值变更
1Tev&J absolute expenditure 实际开支
C~.T[Mlu absolute guideline figure 绝对准则数字
kjXwVGK=P< absolute interest 绝对权益
q]*jTb absolute order of discharge 绝对破产解除令
cmq4w&x/ absolute profit margin 绝对利润幅度
e-1G\}E absolute value 实值;绝对值
A]drNFE absolutely vested interest 绝对既得权益
QXO~DR1 absorbed cost 已吸收成本;已分摊成本
0O-"tP8o absorption 吸收;分摊;合并
( )f) absorption rate 吸收率;摊配率;分摊率
xD sKb_ ACB Finance Limited 亚洲商业财务有限公司
uyWw3> acceptable form of reciprocity 合理的互惠条件
oMOh4NH,x acceptable rate 适当利率;适当汇率
_j*I\ acceptance agreement 承兑协议
sD&V_
&i acceptance for honour 参加承兑
3Wx\Liw, acceptor 承兑人;接受人;受票人
C@<gCM j," acceptor for honour 参加承兑人
#7}YSfm^6 accident insurance 意外保险
FU.?n)P Accident Insurance Association of Hong Kong 香港意外保险公会
F[W0gjUc accident insurance scheme 意外保险计划
8!@}\6qM accident year basis 意外年度基准
*O\lR-z!k accommodation 通融;贷款
SUW=-M accommodation bill 通融票据;空头票据
x3.,zfWs accommodation party 汇票代发人
7W5Cm\ account balance 帐户余额;帐户结余
}z|9F(I account book 帐簿
sYvlf0 account collected in advance 预收款项
IS;[oJef account current book 往来帐簿
@2-;,VL3 account of after-acquired property 事后取得的财产报告
9`? M-U account of defaulter 拖欠帐目
W5~!)Ec account payable 应付帐款
:_ =YH+bZ account payee only [A/C payee only] 只可转帐;存入收款人帐户
X|QokAR{$> account receivable 应收帐款
.])X.7@x account receivable report 应收帐款报表
Vo%Z| account statement 结单;帐单;会计财务报表
{z;4t&5
account title 帐户名称;会计科目
" SP6o accountant's report 会计师报告
A..`?oGj Accountant's Report Rules 会计师报告规则
>$)~B4 accounting and auditing procedure 会计与审计程序;会计与核数程序
=^_a2_BBl Accounting Arrangements 《会计安排》
1?.NJ<)F accounting basis 会计基础
{vZAOz7# accounting by Official Receiver 破产管理署署长呈交的帐目
w ykaf Accounting Circular 《会计通告》
6UL9+9[C accounting class 会计类别
N.ZuSkRM accounting date 记帐日期;会计结算日期
2"%f:?xV{ accounting for money 款项核算
` K0PLxSv Accounting Officer 会计主任
]&`=p{Z accounting period 会计报告期;会计期
S1m5z,G accounting policy 会计政策;会计方针
#EB
Rc4>, accounting practice 会计惯例
D(&WEmm\B accounting principle 会计准则
F~bDg tN3 accounting record 会计记录
!$!%era` accounting report 会计报告
iM6(bmc. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dO,;k+ Accounting Society of China 中国会计学会
gr{*wYL accounting statement 会计报表
Np+pJc1 accounting system 会计制度;会计系统
uY/CiTWr accounting transaction 会计事项;帐务交易
{))Cb9' accounting treatment 会计处理
|YfJ#Agm+ accounting year 会计年度
vb`aV<MhH accretion 增值;添加
Q~P|=* accrual 应计项目;应累算数目
F2EX7Crj accrual basis 应计制;权责发生制
?32i1F! accrual basis accounting 应计制会计;权责发生制会计
2~B5?(g accrue 应累算;应计
ugTnz$ accrued benefit 应累算利益
A4b+:MQ*OX accrued charges 应计费用
Nw-U*y accrued cumulative preference share dividend 应累算的累积优先股股息
dy'lM ;@- accrued expenses 应累算费用
U}5]Vm$] accrued interest payable 应付利息;应计未付利息
D0TFC3.k} accrued interest receivable 应收利息;应计未收利息
CVEo<Tz accrued right 累算权益
82?LZ?!PD accruing profit 应累算的利润
kc}|L9 accumulated fiscal reserve 累积财政储备
AR&l9R[{N accumulated profit 累积利润;滚存溢利
NLxR6O4}8 accumulated reserve 累积储备
"ctZ"* accumulation of surplus income 累积收益盈余
9U=6l]Np acquired assets 既得资产
=A$d)& acquisition 收购;购置;取得
cR*~JwC: acquisition cost 购置成本
*~b~y7C acquisition expenses 购置费用
{MDM= ;WP_ acquisition of 100% interest 收购全部股权
FP*kA_z$ acquisition of control 取得控制权
^uVPN1}b^@ acquisition of fixed assets 购置固定资产
H\9ePo\b~ acquisition of shell “买壳”
P_75-0G acquisition price 收购价
036QV M$ act of God 天灾
bqx2lQf,_ acting partner 执事合伙人
HEhBOER? active market 买卖活跃的市场;交投畅旺的市场;旺市
,]das active partner 积极参与的合伙人
_Vt(Eg_\ active trading 交投活跃
yUO%@; actual circulation 实际流通
Uty0mc( actual cost 实际成本
>$=l;jO`n actual expenditure 实际开支;实际支出
xh!T,|IR actual income 实际入息;实际收入;实际收益
l0g+OMt actual market 现货市场
bT|-G2g7Z actual price 现货价;实际价格
(XFF}~>B. actual profit 实际利润
}nO%q6|\V actual quotation 实盘;实际价位;实际报价
K,*-Y)v2W actual year basis 按实际年度计算
-7%dgY( actuals 实货
aYWUwYB$ actuarial investigation 精算调查
/~c9'38 actuarial principle 精算原则
pE X Q actuarial report 精算师报告
1&9w]\Ae7l Actuarial Society of Hong Kong 香港精算学会
P.1Z@HC actuarial valuation 精算师估值
&0J8ICd= actuary 精算师
3v `@** ad referendum agreement 暂定协议;有待覆核的协定
E]r<t# ad valorem duty 从价税;按值征税
KDA2
H> ad valorem duty system 从价税制
qG g2 9 ad valorem fee 从价费
sr(nd35 ad valorem tariff 从价关税
n1PvZ~^3 additional allowance 额外免税额
yw89*:A6 additional amount for unexpired risk 未过期风险的额外款额
*m`x/_y+ additional assessable profit 补加应评税利润
M
8(w+h{ additional assessment 补加评税
Dqd2e&a\ additional commitment 额外承担
|_ U!i additional commitment vote 额外承担拨款
q]SH'Wd additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*Gj`1#Z$ additional dependent parent allowance 供养父母额外免税额
Ag8lI+
h additional provision 额外拨款
8|5+\1!#/) additional stamp duty 附加印花税
6Lg#co}9 additional tax 补加税罚款;补加税款
C#3&,G W Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0V`~z-# adjudged bankrupt 被裁定破产
F|o1r adjudicated bankrupt 裁定破产人
NdXC8 adjudication fee 裁定费;评定印花税额手续费;评估契据费
R9QW%!:,\2 adjudication of bankruptcy 裁定破产;宣告破产
d5R2J:dI adjudication of insolvency 裁定无力偿还债务
h%v qt~0 adjusted actual 经调整的实数;调整后的实数
mC?}:WM@ adjusted current assets 经调整的流动资产;调整后的流动资产
1|:;~9n<t adjusted figure 经调整的数字;调整后的数额
uX&h~qE/ adjusted liabilities 经调整的负债;调整后的负债
F6:LH,~8 adjusted loss 经调整的亏损;调整后的亏损
2^:iU{ 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
t2rZ%[O adjusted profit 经调整的利润;调整后的利润
r@wE?hK adjusted surplus 经调整的盈余额;调整后的盈余额
&4l!2 adjusted value 经调整的价值;调整后的价值
[MKt\( adjustment 调整;修订;理算〔保险〕
+"~*L,ken0 adjustment centre 调剂中心
0 wDhX adjustment lag 调整过程的时间差距;调整时差
w]V684[> adjustment mechanism 调整机制
Ub4)x adjustment of loss 亏损调整
8H8Q adjustment process 调整过程;调整程序
[ lK`~MlQ adjustment range 调整幅度
K2V?[O# administered exchange rate 受管制汇率
bBGg4{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lEb H4 g administration expenses 行政费用
u
bZ`Y$ administration fee 手续费;行政费
e:_[0# administration in bankruptcy 破产管理
|W&K@g$ administration order 遗产管理令
EZhk(LE administrator 管理人;遗产管理人
mGoC8t}iP administrator of the estate 遗产管理人
n,_9Eh#WD admission of debt 债项承认书
yD8Qy+6L admission of proof 接纳债权证明
O-P`HKr advance 放贷款项;垫付款项;预支款项;预付款项
![MtJo5 advance account 暂支帐目;预付款帐户
<dz_7hR" advance compensation 预付补偿金
tq=M 9c advance from shareholder 股东垫款
]g,j advance pending reimbursement 预支以待日后付还
w]N;HlU advanced economy 先进经济体系
O<dCvH advancement 预付;预付财产
1W}k>t8?h' advances warrant 垫款令
k
,r*xt advancing 贷出
J&+" adverse balance 逆差
O~6AX)|&= adverse exchange 逆汇
Xd1+?2 advertisement addressed to shareholders 在报章刊登的致股东通告
~L>&p advice for collection 托收通知书
??++0<75 advice of drawing 提款通知书;汇票通知书
Gvr>n@n advice of payment 付款通知
'] _7Xa' Advisory Committee [Securities and Futures Commission]
.t{uzDM 谘询委员会〔证券及期货事务监察委员会〕
N%u4uLP5k Advisory Committee on Diversification 经济多元化谘询委员会
s=z$;1C affidavit 誓章;遗产申报誓章
rm|,+{ affidavit of no receipt 述明无收款的誓章
6Yqqq[#V/ affiliate 联号;联营公司;附属公司
vSH-hAk affiliated company 附属公司;联号;联营公司
yHZ&5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uOZSX.o^ affordability 负担能力
PMvm4< African Development Bank [AfDB] 非洲开发银行
RL/5o" after-acquired property 事后取得的财产
l^$U~OB8k after-hours dealing 市后交易
M.C`nI4 after-tax profit 税后盈利;税后利润;税后溢利
<Oy2JjY agency agreement 代理协议
aghlYcPg agency expenses 代理机构的开支
4=& d{.E agency fee 代理费
<\d2)Iv Agency Law 《代理法》
<UGM/+aO agent 代理人;承销人
ygUX ]*m! agent of company 公司代理人
CL t(_!q agent's fee 代理人费;经纪费
(+BrC` aggregate 总计;总数;总体数字
f;&XTF5D^ aggregate amount 总款额;总额
Uf?+oc'{ aggregate assets and liabilities 总体资产与负债
gAsjkNt? aggregate at constant price 按固定价格计算的总体数字
QPvWdjf#mM aggregate demand 总需求
)[yKO aggregate gross position 总持仓量
I^D*) z aggregate limit 总限额
f&&Ao aggregate of salaries tax 合计薪俸税
1WY$Vs aggregate performance 总体表现;总体业绩
VwXR,( aggregate supply 总体供应
>}u#KBedE aggregate surplus 总盈余
m&s;zQ aggregate total 整体总额
Us> aggregate value 总值;合计价值
+|4olK$[ aggregated basis 合计基准
!&v"+ K3lU aggregated net chargeable income 合计应课税入息实额
9R&.$5[W(s aggregation 合并计算;合计;总和
|;U3pq) aggregation of incomes of husband and wife 夫妇入息合并计算
eV0eMDY5 aggregation of property 财产的总和
*;lb<uLv agio 差价;贴水
xz7CnW1 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
F^=y+}]= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bPl'?3 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/u"Iq8QA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!wro7ilMB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
jd`]]FAww Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NG4@L1f% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7&V3f=aj6 agreement for a settlement 授产协议
x3jjtjf agreement for assignment 转让协议
ye| 2gH agreement for sale 售卖协议;买卖协议
=Prz| agreement for sale and purchase 买卖协议
E6- ~ agreement for the payment of interest 支付利息协议
&G3$q,`H agreement for the repayment of money 还款协议
GB6(WAmr agreement of reinsurance 再保险协议
+>%AG&Pc Agricultural Bank of China 中国农业银行
'sk M$jr air passenger departure tax 飞机乘客离境税
z34+1d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z_T~2t airport tax 机场税
*r6v9 alcohol duty 酒精税
ZalL}?E
? alienation 让与;让渡;转让
J %E0Wd alimony 生活费;赡养费
+bWo{ All Ordinaries Index [AOI] 所有普通股指数
b}hQU~,E all risks 全险;综合险
S7R*R} All Sales Record for Stock Market 《股票市场成交报告》
UK[+I]I
p Allied Capital Resources Limited 新联财务有限公司
`_J>R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
t*c_70|@k allocation letter 拨款信件
;Z,l};b allocation of fund 分配款项;预留款项
MA7&fNjB allocation of profit 利润分配;溢利分配
~AF'
6"A allocation warrant 拨款令
T7M];@q allotment 分配;配股
obgO-d9l allotment notice 股份配售通知;配股通知
x\G<R; Q allotment of shares 股份分配
X:
Be' allowable 可获宽免;免税的
Maiy d allowable business loss 可扣除的营业亏损
RF\h69]:I allowable expenses 可扣税的支出
s-l3_210 allowance 免税额;津贴;备抵;准备金
SMQC/t]HT allowance for debts 债项的免税额
$@WA}\D allowance for depreciation by wear and tear 耗损折旧免税额
n+Ng7 allowance for funeral expenses 殡殓费的免税额
>vuR:4B allowance for inflation 为通货膨胀而预留的款项;通胀准备金
g_"B:DR allowance for repairs and outgoings 修葺及支出方面的免税额
UXHtmi|_: allowance to debtor 给债务人的津贴
P;ZVv{mT alteration of capital 资本更改
Vz y )jf alternate trustee 候补受托人
7TZ,bD_ amalgamation 合并
Uz`OAb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G4uOY?0N ambit of charges 征税范围;收费范围
48mTL+* amended valuation 经修订的估值
rFto1m American Commodities Exchange 美国商品交易所
miY=xwK& American Express Bank Limited 美国运通银行
!Jaj2mS.N American Stock Exchange 美国证券交易所
(~:ip)v amortization 摊销
+n|@'= ] amount due from banks 存放银行同业的款项
tYUo;V amount due from banks abroad 存放海外银行同业的款项
.B6mvb\ amount due from holding companies 控股公司欠款
qp/nWGj amount due from local banks 存放本港银行同业的款项
c>#3{}X|x% amount due to banks 银行同业的存款
(%{!TJg ZR amount due to banks abroad 海外银行同业的存款
>5Sm.7}R amount due to holding companies 控股公司存款
Q1DiEg amount due to local banks 本港银行同业的存款
u4[rA2Bf8E amount due to outport banks 外埠银行同业的存款
m!Aw,*m+* amount for note issue 发行纸币的款额
1(Lq9hs` amount of bond 担保契据的款额
/8lmNA amount of consideration 代价款额
+a'nP=e& amount of contribution 供款数额
$,1KD3;+] amount of indebtedness 负债款额
@8SA^u0 amount of principal of the loan 贷款本金额
1]7v3m amount of rates chargeable 应征差饷数额
p4Xhs@.k amount of share capital 股本额
;O({|mpS\ amount of sums assured 承保款额
: Z3]Dk;y amount of variation 变动幅度
=>xyJ->R amount of vote 拨款数额
d s}E|Q amount payable 应付款额
,WS{O6O7 amount receivable 应收款额
l_T5KV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ban;HGGNG{ analysis 分析
R!:F}* ancillary risk 附属风险
vVbS
4_ annual account 周年帐目;周年帐目报表;年度决算;年结
tSunO-\y annual accounting date 年结日期
HU-#xK annual allowance 每年免税额;年积金;年度津贴;年津
:2;c@ uj annual balance 年度余额
u9ue>I/ annual disposable income 每年可动用收入
PkF'#W% annual estimates 周年预算
/I0}(;^y annual fee 年费
%nj{eT annual general meeting 周年大会
<\?dPRw2> annual growth rate 年增率;每年增长率
eXtlqU$ annual long-term supplement 长期个案每年补助金
H$)otDOE annual pensionable emolument 可供计算退休金的年薪
ET~^P annual report 年报
E, |OMK# Annual Report on the Consumer Price Index 《消费物价指数年报》
R^6^{q annual return 周年报表;周年申报表;每年报税表格
K`kWfPwp Annual Return Rules 《周年报表规则》
.wcKG9u annual review of consumer prices 每年消费物价回顾
FW"gj\
annual roll-forward basis 逐年延展方式
? UBE0C annual salary 年薪
6
$+b2&V annual statement 年度报表;年度决算表
p@+D$ 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
8?t}S2n2 annuitant 年金受益人
l'"Ici#7Ls annuity 年金
ztV%W6 annuity contract 年金合约
= /=?l annuity on human life 人寿年金
/6#i$\ j antecedent debt 先前的债项
=UZm4=T ante-dated cheque 倒填日期支票
\Jr7Hy1; anticipated expenditure 预期开支
Xm^/t# anticipated net profit 预期纯利
o 0H.DeP anticipated revenue 预期收入
hKN/&P^ anti-inflation measure 反通货膨胀措施
ajD/)9S anti-inflationary stance 反通货膨胀立场
VOrBNu apparent deficit 表面赤字
}9Awv#+ apparent financial solvency 表面偿债能力
|Q#CQz apparent partner 表面合伙人
6b h.5| application for personal assessment 个人入息课税申请书
\l/<[ZZ application of fund 资金应用
+Pb@@C& application to release as liquidator and to destruct the books of accounts and documents
":01M},RA 申请免除清盘人职务及毁灭帐簿与文件
Yr 1k\q appointed actuary 委任精算师
3xpygx9 appointed auditor 委任核数师;委任审计师
WI\h@qSB appointed trustee 委任的受托人
Vpf7~2[q% appointer 委任人
E
<h9o>h apportioned pro rata 按比例分摊
X%Ta?(9|.^ apportionment 分配;分摊
w;V+)r?w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Qy|6A@ apportionment formula 分摊方程式
u S{WeL6% apportionment of estate duty 遗产税的分摊
OBZ:C! appraisal 估价;评估
SHe547X1 appreciable growth 可观增长
4 _Idf appreciable impact 显着影响
6Zq7O\ appreciable increase 可观增长
V%n7h&\% appreciation 增值;升值
~|=G3(I[ appreciation against other currencies 相对其他货币升值
.\|}5J9W appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{tF)%>\# appreciation tax 增值税
wL"
2Cm appropriation 拨款;拨用;拨付
>Gr,!yP appropriation account 拨款帐目
=~{W;VZt' Appropriation Bill 拨款法案
2<^eVpNJR appropriation-in-aid system 补助拨款办法
cK1RmL"3 approved assets 核准资产
cAzlkh approved basket stock 认可一篮子证券
MF4B 2d approved budget 核准预算
m7,;Hr( approved charitable donation 认可慈善捐款
C'fQ Z,r-v approved charitable institution 认可慈善机构
DVjsz approved currency 核准货币;认可货币
_SQ0`=+ approved estimates 核准预算
X6EnC57 approved estimates of expenditure 核准开支预算
5@{~830 approved overseas insurer 核准海外保险人
KvuM{UI5 approved overseas trust company 核准海外信托公司
RRR=R] approved pooled investment fund 核准汇集投资基金
G'6f6i|<I@ approved provident fund scheme 认可公积金计划
"l
1z@ approved provision 核准拨款
6g%~~hX approved redeemable share 核准可赎回股份
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&VN=Y6z approved regional stock 认可地区性证券
uE3xzF approved retirement scheme 认可退休金计划
H@ .1cO approved subordinated loan 核准附属贷款
<|4L+?_(& arbitrage 套戥;套汇;套利
#^bn~ arbitrageur 套戥者;套汇者
ZTK)N arbitrary amount 临时款项
Oftjm
X_ arrangement 措施;安排;协定
]Kp -2KW arrears 欠款
8jfEvwY arrears of pay 欠付薪酬
#i[V{J8.p arrears of revenue 逾期未收税款;逾期未收的帐项
7>yb8/J articles of association 组织章程;组织细则;组织章程细则
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_3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
y_f^ dIK*= ascertainment of profit 确定利润
7N[Cs$_] "Asia Clear" “亚洲结算系统”
p"=8{LrO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.oxeo0@~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z#{%[X2 Asian Development Fund [ADF] 亚洲发展基金
K{]\}7+
Asian dollar bond 亚洲美元债券
$ D(q Asian dollar market 亚洲美元市场
2"L a}Vx2 Asian dollar rate 亚洲美元利率
aDjYT/`l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kaZ_ra;< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>Mk#19j[/ asked price 沽盘;喊价;索价;卖方报价
qc@v"pIz'S assessable income 应评税入息
??=su.b assessable loss 应评税亏损
wlfq$h p assessable profit 应评税利润
(t2vt[A6ph assessable value 应评税值
vU,;asgy assessed profit 估定利润
1F94e)M)" assessed value 经评估价值
BYWs\6vK assessment 评税;评定;估价;评税单
84M*)cKR~ assessment number 评税编号;估价编号
WOuk>
/ assessment of additional tax 补加税评税
F48W8'un assessment of performance 业绩评估;实绩评价
PZO8<d Assessor 评税主任
a
#Pr)H asset price bubbles 资产价格泡沫
'7>Yrzq asset-backed securities 具资产保证的证券
OiMr, assets accretion 资产增值
zr[|~- assets and liabilities 资产与负债
DO9_o9' assets betterment statement 资产递增表;资产改进表
4W36VtQ@E assets lending 实物放款;有抵押贷款
I"r[4>>B>0 assets of the company passing on the death 死者去世时转移的公司资产
*aS[^iX?s assets pledged as security for liabilities 用作负债抵押的资产
EMMp4KKOx+ assets portfolio 资产投资组合
L QA6iZBP assets price 资产价格
AWz|HF#- assets quality 资产质素
yVb yw(gS assets realization 资产变现
38gEto#q assets refinancing arrangement 资产再集资安排
P/doNv}iG assets securitization 资产证券化
zc%HBZ3p assets situated outside Hong Kong 在香港以外地方的资产
F`JW&r\ assets stripping 削减资产;拆卖资产
qJT|om
LY assets value 资产值
2N}h<Yd9 assignee 承让人
+pJ~<ug] assignment 转让;转让书;转让契
q
OX=M assignment of interest 权益转让
qq[Enf|/y assignment of letters patent and trade mark 专利证书及商标转让
Ai.^~#%X assignment of property 物业转让;物业转让书
Bz*6M assignment right 转让权
T{mIkp< assignor 转让人
P_%kYcX' associate 有联系的人;有关连人士;相联者;合伙人;联系人
rZ^VKO`~I1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,U#FtOec associate member 附属会员
spv'r!*\ed associated body corporate 相联法人团体
"BD$-] associated company 相联公司;联属公司
lehuJgz'OO associated corporation 相联法团
$BWA=2$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
5!}fd/}Uk 公认会计师公会〔英国〕
,S\AUUt% Association of Futures Exchange Brokers 香港期货经纪协会
: tcqb2p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
({kOgOeC association of underwriters 承保人组织
{^*D5 assumption of control 接管
f^9ntos| assurance 担保;保险;转易;转易书
E8PlGQ~z{d assurance of interest 权益的转易
fGMuml?[ e at 19XX price 按一九XX年价格计算
g%T` 6dvT at a discount 按赔价计算;按贴水价格计算;打折扣
c-bTf$6} at a premium 按溢价计算;按升水价格计算
so@wUxF at call 通知付款;按通知
/H<tv5mXJ at constant market price 按固定市价计算
ps@{1Rn1 at constant price 按固定价格计算
-%6Y&_5VK at cost 按成本计算
C#D8
E.W at current market price 按当时市价计算;按现时市价计算
anxwK47 at current price 按当时价格计算;按现时价格计算
Lt\=E8&rh at factor cost 按要素成本计算;按生产要素成本计算
Qvhz$W[P> at money-of-the-day price 按付款当日价格计算
7F
1nBd at or better 按指定或较佳价位〔买卖指令〕
<Z\j#p: at par 按面值计算;平价
+IPMI#n at sight 见票即付
>`u/#mrd at the close 按收市盘
g,d'&r"JWt at the opening 按开市盘
X UcM~U- attestation 见证;见证条款
OysO55 i at-the-money option 平价期权
|g8Q.*"l[ attorney 受权人;受托代表人
A<<Bm M.% attornment 新拥有人承认书
1n|K attributable profit 可归属利润
$qy ST attributable share value 可归属股份价值
f,QBj{M, Auckland Stock Exchange 奥克兰证券交易所
+a!uS0fIJi auction 拍卖
co [ auctioneer 拍卖商
kCZxv"Ts audit 审计;核数
Swnom?t Audit Commission 审计署
V[baGNe Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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E) 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
+tvWp>T+ audit review 帐目审查
=X}s^KbI{
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
TOXZl3s5# audited account 审计帐目;经审计的帐目
fT audited annual account 经审计的周年帐目
vDp|9VY? audited balance sheet 经审计的资产负债表
/dq(Z"O_ auditor 核数师;核数主任;审计师
b 3i34, auditor's certificate 核数师证明书;审计师证明书
#>\%7b59> auditor's report 核数师报告;审计师报告
f~Q]"I8w Aussie bond 澳元债券
Xwt}WSdF`k austerity budget 紧缩预算
9Jj:d)E>o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_"c:Z !L Australia All Ordinaries Index 澳洲所有普通股票指数
".Sa[A;~ Australian Dollar [AUD] 澳元
1]]#HTwX Australian Options Market 澳大利亚期权市场
i :Sih"= Australian Securities Commission 澳洲证券事务监察委员会
El4SL'E@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BhC>G2 ^7 Australian Stock Exchange 澳大利亚证券交易所
P1A5Qq Austrian Schilling [ATS] 奥地利先令
C!s !j authentication 认证;鉴证
{;E]#=| authority to purchase 委托购买证;委购书
J^)=8cy authorization 认可;核准;授权;授权书
"=vH,_"Ql authorization by direction 指示授权
y?.l9
authorization by instruction 指令授权
;P!x/Ct authorization by warrant 令状授权
r>3y87 authorization of unit trust 单位信托的认可
]gG&X3jaKq authorized agent 指定代理人
J!@`tR- authorized capital 法定资本
:zLeS- authorized clerk 出市员
!;h`J:dN authorized dealer 认可交易商
!<W^Fh authorized financial institution 认可财务机构
diDB>W authorized fund 认可基金
Cso-WG, authorized fund house 获授权的基金公司;认可基金公司
Yi+$g authorized institution 认可机构
z`KP
}- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&n-)Alx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e<1)KqG authorized insurer 获授权保险人;获认可承保人
+je{%,* authorized investment 特准投资项目
@]xHt&j authorized person 获授权人
drK &
authorized representative 获授权代表
@'fWS^ ;& authorized share capital 法定股本
MZK%IC> automated quotation system 自动报价系统
ZAa:f:[#f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KW-g $Ma 自动交易系统〔香港期货交易所有限公司〕
wwVg'V; automatic adjustment mechanism 自动调整机制
>[a&,gS automatic adjustment system 自动调整系统
fe$O Pl~ Automatic Clearing House 自动票据交换所
Ch,%xs.)G automatic exchange rates accumulation system 自动化汇率累集系统
D~LU3#n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KG9FR*" automatic teller machine [ATM] 自动柜员机
DfV'1s4y autopay 自动转帐
>{@:p`* available assets 可用资产
{u{8QKeC available fiscal reserve 现存财政储备
jz"-E available profit 可用利润
`d6,]' Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
.:V4> average 平均;平均数;海损
[|{m/`8C average basic salary 平均基本薪金
*>8Y/3Y\B average consumer expenditure 平均消费开支;一般消费开支
c3q @]|aI average cost 平均成本
[2Ot=t6] average cost of land production 增辟土地平均成本
D;QV`Z%I average daily turnover 平均每日成交额
v!77dj 6I average daily wage rate 平均每日工资率
85 <%L:EC average expenditure pattern 平均开支模式
/Ym!%11` average growth rate 平均增长率
|+r5D4]e average net fixed assets 固定资产平均净值
-5TMV#i
{ average of relatives 相对价格平均数
T
}^2IJ] average price 平均价格
TU}./b@F average propensity to consume 平均消费倾向;一般消费倾向
8PtX@s43\ average propensity to save 平均储蓄倾向;一般储蓄倾向
I4%25=0? average rate 平均率
]#t5e>o| average revenue 平均收入;平均收益
p4M7BK:nf average stock 平均库存;平均存货
0D:e P`` average yearly rent 平均年租
L qdzqq avoidance of double taxation 避免双重课税
Sxg&73;ZV avoidance of tax 避税