A:
kF:4[d A share A股;甲类股份
@Y/PvS8! abatement of tax 减税;减扣免税额
]LF Y2w< ABN AMRO Bank N.V. 荷兰银行
V^O
dTM above-the-line expenditure 线上项目支出;经常预算支出
owClnp9K above-the-line receipt 线上项目收入;经常预算收入
j, SOL9yg ABSA Asia Limited 南非联合亚洲有限公司
(kpn"]^' absolute change 绝对数值变更
=bJj;bc'5 absolute expenditure 实际开支
g~ tG absolute guideline figure 绝对准则数字
~n)!e#p absolute interest 绝对权益
hkzyI~7 absolute order of discharge 绝对破产解除令
[ vU$zZ< absolute profit margin 绝对利润幅度
I }AO_rtb absolute value 实值;绝对值
w7b?ve3- absolutely vested interest 绝对既得权益
\Mk;Y absorbed cost 已吸收成本;已分摊成本
|_&Tu#er3 absorption 吸收;分摊;合并
e:9CD- absorption rate 吸收率;摊配率;分摊率
k+xj 2)d7 ACB Finance Limited 亚洲商业财务有限公司
a6K1-SR^6) acceptable form of reciprocity 合理的互惠条件
"=l<%em acceptable rate 适当利率;适当汇率
"%O,*t acceptance agreement 承兑协议
w(w%~;\kLP acceptance for honour 参加承兑
#qk}e4u acceptor 承兑人;接受人;受票人
.@0 i,7S acceptor for honour 参加承兑人
D]+0X8@kH7 accident insurance 意外保险
$gi{)'z Accident Insurance Association of Hong Kong 香港意外保险公会
v#iKa+tx accident insurance scheme 意外保险计划
>|<8QomD accident year basis 意外年度基准
9>qc 1z accommodation 通融;贷款
*/gm! :Ym accommodation bill 通融票据;空头票据
az7<@vSXi accommodation party 汇票代发人
/0(2PVf
y account balance 帐户余额;帐户结余
EjsAV F
[@ account book 帐簿
jEQr{X7bEL account collected in advance 预收款项
rbP"
n)0= account current book 往来帐簿
IY@) account of after-acquired property 事后取得的财产报告
N2yxli account of defaulter 拖欠帐目
=Qt08,.bW account payable 应付帐款
b .9]b account payee only [A/C payee only] 只可转帐;存入收款人帐户
{I s?>m4 account receivable 应收帐款
v:s.V>{"S account receivable report 应收帐款报表
!"u) `I2 account statement 结单;帐单;会计财务报表
Nrl&"IK|J account title 帐户名称;会计科目
<v<TsEI accountant's report 会计师报告
nQ\ +Za== Accountant's Report Rules 会计师报告规则
q7}$F]UM" accounting and auditing procedure 会计与审计程序;会计与核数程序
"hRw_< Accounting Arrangements 《会计安排》
vkmTd4g accounting basis 会计基础
@kR/=EfS accounting by Official Receiver 破产管理署署长呈交的帐目
V1R=` Accounting Circular 《会计通告》
.e2qa accounting class 会计类别
ien >Ou accounting date 记帐日期;会计结算日期
@:$zReS2 accounting for money 款项核算
o'.6gZ gk Accounting Officer 会计主任
`Q2
`": accounting period 会计报告期;会计期
6l|pTyb1 accounting policy 会计政策;会计方针
S[fzy$"> accounting practice 会计惯例
]A}'jP accounting principle 会计准则
hw`+,_ g accounting record 会计记录
6x\+j accounting report 会计报告
x{u7# s1|/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pm<zw- Accounting Society of China 中国会计学会
Wx}+Vq<q accounting statement 会计报表
*#j+,q!X accounting system 会计制度;会计系统
&wj;: f accounting transaction 会计事项;帐务交易
,RFcR[ak accounting treatment 会计处理
Zf<M14iM accounting year 会计年度
wAE,mw accretion 增值;添加
y6KI.LWR9 accrual 应计项目;应累算数目
tN|sHgs accrual basis 应计制;权责发生制
\m!swYy accrual basis accounting 应计制会计;权责发生制会计
y}jX/Ln accrue 应累算;应计
Va"_.8n|+ accrued benefit 应累算利益
H27J kZ& accrued charges 应计费用
zuOx@T^ accrued cumulative preference share dividend 应累算的累积优先股股息
ARYqX\-e accrued expenses 应累算费用
41%B%K* accrued interest payable 应付利息;应计未付利息
q_Td!?2? accrued interest receivable 应收利息;应计未收利息
6T 2jVNg accrued right 累算权益
Fy-+? ~ accruing profit 应累算的利润
6,'v
/A- accumulated fiscal reserve 累积财政储备
ehO@3%z30c accumulated profit 累积利润;滚存溢利
[07N<< accumulated reserve 累积储备
xw-x<7 accumulation of surplus income 累积收益盈余
Ww*='lz acquired assets 既得资产
j3QpY9A acquisition 收购;购置;取得
ocwRU0+j acquisition cost 购置成本
\(_FGa4j acquisition expenses 购置费用
jnFCtCB acquisition of 100% interest 收购全部股权
gO-C[j/ acquisition of control 取得控制权
't=\YFQ*v acquisition of fixed assets 购置固定资产
hvu>P { acquisition of shell “买壳”
70 !& acquisition price 收购价
gkUG*Zw act of God 天灾
}9fH`C/m acting partner 执事合伙人
gH-e0134% active market 买卖活跃的市场;交投畅旺的市场;旺市
0;'kv| active partner 积极参与的合伙人
_+K[1P active trading 交投活跃
*a Y`[,4#$ actual circulation 实际流通
*&)<'6 actual cost 实际成本
c8mcJAc actual expenditure 实际开支;实际支出
(x9d7$2 actual income 实际入息;实际收入;实际收益
$NP5Z0v7 actual market 现货市场
D/hQ{T actual price 现货价;实际价格
0N.tPF} actual profit 实际利润
Xr~6_N{J actual quotation 实盘;实际价位;实际报价
hd1H actual year basis 按实际年度计算
yvo~'k#c actuals 实货
'01H8er actuarial investigation 精算调查
|i-Q fpn actuarial principle 精算原则
XJnDx 09h actuarial report 精算师报告
2A@9jl s Actuarial Society of Hong Kong 香港精算学会
{O*<1v9< actuarial valuation 精算师估值
*zX*k7LnV actuary 精算师
D"fE )@Q@Y ad referendum agreement 暂定协议;有待覆核的协定
WlP#L` ad valorem duty 从价税;按值征税
MP, l*wVd ad valorem duty system 从价税制
rAD5n,M] ad valorem fee 从价费
QLo^6S5! ad valorem tariff 从价关税
yv4ki5u` additional allowance 额外免税额
+]Of f^s additional amount for unexpired risk 未过期风险的额外款额
]B0>r^ additional assessable profit 补加应评税利润
FQ?,&s$Bmd additional assessment 补加评税
j[YzBXd
V additional commitment 额外承担
Kg&{
?& additional commitment vote 额外承担拨款
y|b|_eE?{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B+|E|8" additional dependent parent allowance 供养父母额外免税额
p8y_uNQE additional provision 额外拨款
ByeyUw additional stamp duty 附加印花税
YMP:T?vMVh additional tax 补加税罚款;补加税款
^a|$z$spf Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/_E:sI9( adjudged bankrupt 被裁定破产
$enh>!mU adjudicated bankrupt 裁定破产人
u4B, |_MK adjudication fee 裁定费;评定印花税额手续费;评估契据费
*!UY;InanX adjudication of bankruptcy 裁定破产;宣告破产
>x)YdgJ* adjudication of insolvency 裁定无力偿还债务
WM BntB adjusted actual 经调整的实数;调整后的实数
<Fb3\T L adjusted current assets 经调整的流动资产;调整后的流动资产
w\=zTHo88 adjusted figure 经调整的数字;调整后的数额
;nG"y:qq adjusted liabilities 经调整的负债;调整后的负债
]@1YgV adjusted loss 经调整的亏损;调整后的亏损
XhFa9RC 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
ke|v|@ adjusted profit 经调整的利润;调整后的利润
94%gg0azp adjusted surplus 经调整的盈余额;调整后的盈余额
I jN3 jU adjusted value 经调整的价值;调整后的价值
';??0M adjustment 调整;修订;理算〔保险〕
e;pVoRI adjustment centre 调剂中心
hu\HK81m adjustment lag 调整过程的时间差距;调整时差
bJe*J\){ adjustment mechanism 调整机制
~c[}%Ir> adjustment of loss 亏损调整
_Jj/"? adjustment process 调整过程;调整程序
qie7iE`o adjustment range 调整幅度
YE&"IH]lF administered exchange rate 受管制汇率
La?q> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c;e-[F 7 administration expenses 行政费用
Ld? tVi administration fee 手续费;行政费
|x["fWK administration in bankruptcy 破产管理
=If % m9 administration order 遗产管理令
C1P{4 U administrator 管理人;遗产管理人
7P9n.
[ administrator of the estate 遗产管理人
1Nw&Z0MI admission of debt 债项承认书
?UQVmE& admission of proof 接纳债权证明
^4]#Ri=U advance 放贷款项;垫付款项;预支款项;预付款项
d9|dHJf advance account 暂支帐目;预付款帐户
#/@U|g advance compensation 预付补偿金
([UuO}m- advance from shareholder 股东垫款
AL! ^1hCF advance pending reimbursement 预支以待日后付还
c&)H advanced economy 先进经济体系
Jl&bWp^3 advancement 预付;预付财产
j11 \t advances warrant 垫款令
,Ihuo5>/z advancing 贷出
[6BLC{2 adverse balance 逆差
tC\x9&: adverse exchange 逆汇
zB\g'F/ advertisement addressed to shareholders 在报章刊登的致股东通告
8-cG[/|0 advice for collection 托收通知书
wKum{X8 advice of drawing 提款通知书;汇票通知书
0t5>'GYX advice of payment 付款通知
I*@\pc} Advisory Committee [Securities and Futures Commission]
HKq 2X4J$ 谘询委员会〔证券及期货事务监察委员会〕
7Upm Advisory Committee on Diversification 经济多元化谘询委员会
jpyV52 affidavit 誓章;遗产申报誓章
}p}i_'% affidavit of no receipt 述明无收款的誓章
KSVIX!EsX affiliate 联号;联营公司;附属公司
|8&AsQd affiliated company 附属公司;联号;联营公司
5. :To2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3/:O8H affordability 负担能力
0~A<AF*t African Development Bank [AfDB] 非洲开发银行
Rp A76ug after-acquired property 事后取得的财产
Nv*x^y] after-hours dealing 市后交易
>OE.6)'Rm after-tax profit 税后盈利;税后利润;税后溢利
qLKyr@\' agency agreement 代理协议
u_@%}zo?5* agency expenses 代理机构的开支
yk#yrxM agency fee 代理费
twt
Bt L Agency Law 《代理法》
lf0/0KH agent 代理人;承销人
Vv'
e,m agent of company 公司代理人
mW1Sd#0 agent's fee 代理人费;经纪费
PTA;a0A aggregate 总计;总数;总体数字
"*laY<E aggregate amount 总款额;总额
y4,2Xs9, aggregate assets and liabilities 总体资产与负债
*)ed( +b aggregate at constant price 按固定价格计算的总体数字
J:f>/ aggregate demand 总需求
l}335;( aggregate gross position 总持仓量
<,Sy:>:" aggregate limit 总限额
0ang~_ aggregate of salaries tax 合计薪俸税
/OgXNIl] aggregate performance 总体表现;总体业绩
v Q+}rHf`[ aggregate supply 总体供应
3k;U#H aggregate surplus 总盈余
vi4 1` aggregate total 整体总额
/`\-.S9 aggregate value 总值;合计价值
vPmP<c)cb aggregated basis 合计基准
h@Ea$1'e, aggregated net chargeable income 合计应课税入息实额
dVVeH\o aggregation 合并计算;合计;总和
\bQ|O7s aggregation of incomes of husband and wife 夫妇入息合并计算
7;;W{W% aggregation of property 财产的总和
zA&0H agio 差价;贴水
,M7sOp6} 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》
!/< 5.9!9r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5|m|R"I*Y 《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》
KwPJ0
]('_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=t@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》
~0ZEnejy Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D\(,:_ge 《香港政府和大韩民国政府关于相互促进和保护投资协定》
78+H|bH8 agreement for a settlement 授产协议
*IGxa agreement for assignment 转让协议
\*LMc69
agreement for sale 售卖协议;买卖协议
n8[sR;r5f agreement for sale and purchase 买卖协议
x@DXW( agreement for the payment of interest 支付利息协议
v7Knu] agreement for the repayment of money 还款协议
<ofXNv;` agreement of reinsurance 再保险协议
E=~H,~ Agricultural Bank of China 中国农业银行
dr~MyQ air passenger departure tax 飞机乘客离境税
GOJi/R.{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+n,8o:fU: airport tax 机场税
~Zl`Ap alcohol duty 酒精税
;zs*Zd7h M alienation 让与;让渡;转让
)@eBe^ alimony 生活费;赡养费
qqw6p j All Ordinaries Index [AOI] 所有普通股指数
n ^n'lgUT all risks 全险;综合险
ZhxMA*fL All Sales Record for Stock Market 《股票市场成交报告》
6$ IXER Allied Capital Resources Limited 新联财务有限公司
mI9h| n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zmr=iK allocation letter 拨款信件
kUP[&/Lc allocation of fund 分配款项;预留款项
,Lv}Xku allocation of profit 利润分配;溢利分配
c::x.B"w allocation warrant 拨款令
MF 5w.@62X allotment 分配;配股
@KOa5-u allotment notice 股份配售通知;配股通知
y{u6t 3 allotment of shares 股份分配
yl 0?Y allowable 可获宽免;免税的
{6 #3` allowable business loss 可扣除的营业亏损
O b8[P= allowable expenses 可扣税的支出
3;>(W allowance 免税额;津贴;备抵;准备金
wB9IP{Pf allowance for debts 债项的免税额
L%B+V;<h3 allowance for depreciation by wear and tear 耗损折旧免税额
=v:_N.Fh-c allowance for funeral expenses 殡殓费的免税额
r0\bi6;s/ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
DIk$9$"<x allowance for repairs and outgoings 修葺及支出方面的免税额
X'kw5P!sq allowance to debtor 给债务人的津贴
.kC}. Q_ alteration of capital 资本更改
H kg@M?( alternate trustee 候补受托人
/@3+zpaw X amalgamation 合并
#H!~:Xu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J3:P/n& ambit of charges 征税范围;收费范围
S<Q1
&], amended valuation 经修订的估值
<(f4#BP American Commodities Exchange 美国商品交易所
u`bWn American Express Bank Limited 美国运通银行
n:*+pL; American Stock Exchange 美国证券交易所
Ne^#5 T amortization 摊销
_Fz)2h,3 amount due from banks 存放银行同业的款项
Ku&(+e amount due from banks abroad 存放海外银行同业的款项
e3S6+H),I amount due from holding companies 控股公司欠款
//J:p,AF amount due from local banks 存放本港银行同业的款项
]G1j\ wnF amount due to banks 银行同业的存款
`4k;`a amount due to banks abroad 海外银行同业的存款
s{s0#g amount due to holding companies 控股公司存款
7PQedZ<\ amount due to local banks 本港银行同业的存款
kk~{2 amount due to outport banks 外埠银行同业的存款
;euWpE;E\# amount for note issue 发行纸币的款额
`/ HygC6 amount of bond 担保契据的款额
V>['~| amount of consideration 代价款额
F)gL=6h amount of contribution 供款数额
Qb(CH amount of indebtedness 负债款额
Rw/G =zV@2 amount of principal of the loan 贷款本金额
Y\op9Fw amount of rates chargeable 应征差饷数额
E_H1X'|qS4 amount of share capital 股本额
R=e`QMq amount of sums assured 承保款额
Q'8v!/"}p{ amount of variation 变动幅度
l w%fY{ amount of vote 拨款数额
kkJg/:g amount payable 应付款额
y.O? c&! amount receivable 应收款额
r p@= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IcQ?^9%{ analysis 分析
Z(<ul<?r ancillary risk 附属风险
piId5Gx7 annual account 周年帐目;周年帐目报表;年度决算;年结
D>|:f-Z6Z annual accounting date 年结日期
AGv;8'` annual allowance 每年免税额;年积金;年度津贴;年津
>^ Y9p~ annual balance 年度余额
PN'8"8`{ annual disposable income 每年可动用收入
JQtH},Tr annual estimates 周年预算
RF;N]A?* annual fee 年费
yjSN;3t71 annual general meeting 周年大会
5=?&q 'i annual growth rate 年增率;每年增长率
?DRC!
9o^ annual long-term supplement 长期个案每年补助金
]!A;-m annual pensionable emolument 可供计算退休金的年薪
K[ \z'9Q annual report 年报
JBwTmOvQ Annual Report on the Consumer Price Index 《消费物价指数年报》
=?f}h{8x> annual return 周年报表;周年申报表;每年报税表格
xJ"KR:CD> Annual Return Rules 《周年报表规则》
{[s<\<~B* annual review of consumer prices 每年消费物价回顾
cYp}$ annual roll-forward basis 逐年延展方式
N!m%~},s// annual salary 年薪
V`H#|8\i annual statement 年度报表;年度决算表
r[,KE.^6~# 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
@"~\[z5 annuitant 年金受益人
<]9MgfAe
annuity 年金
lyi}q"Kn*; annuity contract 年金合约
G{"1I annuity on human life 人寿年金
%b*%'#iK antecedent debt 先前的债项
)8<X6 ante-dated cheque 倒填日期支票
c8'8DM anticipated expenditure 预期开支
.Gv~e!a8 anticipated net profit 预期纯利
Ym6ec|9; anticipated revenue 预期收入
}UO,R~q~ anti-inflation measure 反通货膨胀措施
D~y]d anti-inflationary stance 反通货膨胀立场
<N*>9S,} apparent deficit 表面赤字
x$Dv&4 apparent financial solvency 表面偿债能力
$`oA$E3 apparent partner 表面合伙人
?UxY4m%R; application for personal assessment 个人入息课税申请书
cpy"1=K~M application of fund 资金应用
iY($O/G[+ application to release as liquidator and to destruct the books of accounts and documents
(]V.#JM 申请免除清盘人职务及毁灭帐簿与文件
GmHsO/ appointed actuary 委任精算师
]SPB c appointed auditor 委任核数师;委任审计师
=&p bh appointed trustee 委任的受托人
G8&'*7Bb appointer 委任人
)s8r(.W apportioned pro rata 按比例分摊
F#PJ+W*h apportionment 分配;分摊
,qfa,O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y{"E)YY apportionment formula 分摊方程式
vr vzV apportionment of estate duty 遗产税的分摊
I,S'zHR appraisal 估价;评估
dL\8^L appreciable growth 可观增长
Ax%BnkU appreciable impact 显着影响
NV gLq@F appreciable increase 可观增长
|HEw~x<= appreciation 增值;升值
t,+S~Cj| appreciation against other currencies 相对其他货币升值
iWCV(! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z-<u?f8{* appreciation tax 增值税
joA+ appropriation 拨款;拨用;拨付
##5/%#eZ appropriation account 拨款帐目
YNXk32@j@e Appropriation Bill 拨款法案
Om^/tp\ appropriation-in-aid system 补助拨款办法
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V; approved assets 核准资产
(LfVa`<1 approved basket stock 认可一篮子证券
6Te}"t> approved budget 核准预算
n=&c5! approved charitable donation 认可慈善捐款
5;{Bdvcv approved charitable institution 认可慈善机构
nT12[@:Tr approved currency 核准货币;认可货币
r#Mx~Zg~ approved estimates 核准预算
W<4\4 approved estimates of expenditure 核准开支预算
42u\Y_^ID approved overseas insurer 核准海外保险人
md`ToU approved overseas trust company 核准海外信托公司
]/bE${W*] approved pooled investment fund 核准汇集投资基金
8F*
WT|] approved provident fund scheme 认可公积金计划
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i? approved provision 核准拨款
4yA`);r62 approved redeemable share 核准可赎回股份
g@2.A;N0 approved regional stock 认可地区性证券
Z]Y4NO; approved retirement scheme 认可退休金计划
]Rye AJ3 approved subordinated loan 核准附属贷款
AAW7@\q. arbitrage 套戥;套汇;套利
6:,^CI|@t arbitrageur 套戥者;套汇者
j+9
S arbitrary amount 临时款项
R]Oy4U,f arrangement 措施;安排;协定
W'jXIO arrears 欠款
ETOc4hMO arrears of pay 欠付薪酬
hkJZqUA arrears of revenue 逾期未收税款;逾期未收的帐项
vo$66A articles of association 组织章程;组织细则;组织章程细则
/4?`F}7) Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
]cr;PRyv ascertainment of profit 确定利润
mc'p-orAf "Asia Clear" “亚洲结算系统”
~D5MAEazS Asia Commercial Bank Ltd. 亚洲商业银行有限公司
p5l$On Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?a%i|Z7! Asian Development Fund [ADF] 亚洲发展基金
4I*Mc%dD Asian dollar bond 亚洲美元债券
Q.1ohj0) Asian dollar market 亚洲美元市场
s]c$]&IGG Asian dollar rate 亚洲美元利率
&[RU.Q!_H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8:% R|b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/6zpVkV asked price 沽盘;喊价;索价;卖方报价
t {"iIz_S assessable income 应评税入息
Elp!,(+&6 assessable loss 应评税亏损
BcLt95;.\ assessable profit 应评税利润
Y+GeT#VHe assessable value 应评税值
"o3"1s>d{ assessed profit 估定利润
.LhmYbQ2WE assessed value 经评估价值
CiI:
uU assessment 评税;评定;估价;评税单
_w;+Jh assessment number 评税编号;估价编号
.@Uz/j?> assessment of additional tax 补加税评税
tTH%YtG assessment of performance 业绩评估;实绩评价
Y2-bU 7mo Assessor 评税主任
>n~p1: $ asset price bubbles 资产价格泡沫
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"iYk asset-backed securities 具资产保证的证券
1RbYPX assets accretion 资产增值
$0}bi:7 assets and liabilities 资产与负债
rbPs~C-[ assets betterment statement 资产递增表;资产改进表
H4NEB1TO> assets lending 实物放款;有抵押贷款
)F9r?5}v4x assets of the company passing on the death 死者去世时转移的公司资产
%,et$1`g assets pledged as security for liabilities 用作负债抵押的资产
3+3m`%G assets portfolio 资产投资组合
Y}uQ`f assets price 资产价格
4P!DrOB assets quality 资产质素
df*#?Ok assets realization 资产变现
.4> s2 assets refinancing arrangement 资产再集资安排
&.hRVW( assets securitization 资产证券化
|"qB2.[ assets situated outside Hong Kong 在香港以外地方的资产
~C'nBV assets stripping 削减资产;拆卖资产
FH8mK) assets value 资产值
)V3(nZY assignee 承让人
h(Ed% assignment 转让;转让书;转让契
5iddB $ assignment of interest 权益转让
2nkj;x{H$ assignment of letters patent and trade mark 专利证书及商标转让
EAw#$Aq= assignment of property 物业转让;物业转让书
*t{c}Y&@ assignment right 转让权
Pki4wDCTW assignor 转让人
"GI&S% F associate 有联系的人;有关连人士;相联者;合伙人;联系人
Ok~{@\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$af}+:' associate member 附属会员
-!,]Y10 associated body corporate 相联法人团体
jHlOP,kc associated company 相联公司;联属公司
7/_ VE associated corporation 相联法团
qYZ7Zt; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q5nyD/k4c 公认会计师公会〔英国〕
3D{4vMmX Association of Futures Exchange Brokers 香港期货经纪协会
^:DhHqvK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~e77w\Q0 association of underwriters 承保人组织
VhFRh,J(T assumption of control 接管
=veOVv[Q&/ assurance 担保;保险;转易;转易书
z-G7Y# assurance of interest 权益的转易
Z,!Xxv;4 at 19XX price 按一九XX年价格计算
yI.H4Dl< at a discount 按赔价计算;按贴水价格计算;打折扣
A;-z#R#V5 at a premium 按溢价计算;按升水价格计算
q'F_j" at call 通知付款;按通知
yj'' \ at constant market price 按固定市价计算
|sqo+E at constant price 按固定价格计算
H!r
Kz at cost 按成本计算
}<ONx g6Kb at current market price 按当时市价计算;按现时市价计算
^[}0&_L
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0j!ke1C&C at factor cost 按要素成本计算;按生产要素成本计算
8V|jL?a~ at money-of-the-day price 按付款当日价格计算
;Z1U@2./ at or better 按指定或较佳价位〔买卖指令〕
]Wd`GI at par 按面值计算;平价
yC0f/O at sight 见票即付
$dTfvd at the close 按收市盘
h2"|tTm,a at the opening 按开市盘
%C`'>,t> attestation 见证;见证条款
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{6gNR,* at-the-money option 平价期权
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[_ attorney 受权人;受托代表人
'SU9NQS attornment 新拥有人承认书
207 O["Y attributable profit 可归属利润
j(6$7+2qN attributable share value 可归属股份价值
_SIs19"lR Auckland Stock Exchange 奥克兰证券交易所
fE%[j?[ auction 拍卖
0uIV6LI auctioneer 拍卖商
2r}uE\GN audit 审计;核数
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" Audit Commission 审计署
^UvK~5tBV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
9MB\z"b?A 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
6+$d audit review 帐目审查
zz 'dg-F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vN,}aV2nq audited account 审计帐目;经审计的帐目
OKZam ik~ audited annual account 经审计的周年帐目
5<O61Lgx audited balance sheet 经审计的资产负债表
HM@}!6/s auditor 核数师;核数主任;审计师
L);||]B auditor's certificate 核数师证明书;审计师证明书
VyoE5o auditor's report 核数师报告;审计师报告
>[XOMKgQ]( Aussie bond 澳元债券
co^P7+j austerity budget 紧缩预算
K rr?`n Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$}^\=p}X Australia All Ordinaries Index 澳洲所有普通股票指数
I*W9VhIOV Australian Dollar [AUD] 澳元
@ojg`!, Australian Options Market 澳大利亚期权市场
h76NR Australian Securities Commission 澳洲证券事务监察委员会
Dl zmAN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Sz|Y$, Australian Stock Exchange 澳大利亚证券交易所
85%Pq:E Austrian Schilling [ATS] 奥地利先令
u1;e*ty authentication 认证;鉴证
X(!AI|6Bt authority to purchase 委托购买证;委购书
VX!Y`y^a authorization 认可;核准;授权;授权书
2JA&{ch authorization by direction 指示授权
%<wQ authorization by instruction 指令授权
u3M`'YCb authorization by warrant 令状授权
^\vfos authorization of unit trust 单位信托的认可
zY+t ,2z authorized agent 指定代理人
) _9e@~, authorized capital 法定资本
v$)@AE authorized clerk 出市员
JMirz~%ib authorized dealer 认可交易商
pY)j0tdd authorized financial institution 认可财务机构
jA-5X?!In authorized fund 认可基金
hmBnV authorized fund house 获授权的基金公司;认可基金公司
\za5:?[xB authorized institution 认可机构
?Rt1CDu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x0u?*5-t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
of+phMev authorized insurer 获授权保险人;获认可承保人
&ppE|[{ authorized investment 特准投资项目
7O8V1Tt authorized person 获授权人
-B *<Q[_ authorized representative 获授权代表
XWUvP authorized share capital 法定股本
R(2HYZ automated quotation system 自动报价系统
iM?I
/\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2H?I'<NoC 自动交易系统〔香港期货交易所有限公司〕
Bbl)3$`, automatic adjustment mechanism 自动调整机制
O^X[9vrW automatic adjustment system 自动调整系统
m~Y'$3w Automatic Clearing House 自动票据交换所
vZ[$H automatic exchange rates accumulation system 自动化汇率累集系统
ZVdsxo< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.7pGx*WH^Y automatic teller machine [ATM] 自动柜员机
/$FXg;h9$ autopay 自动转帐
4-]Do? available assets 可用资产
5vs`uUzr available fiscal reserve 现存财政储备
BrNG%%n available profit 可用利润
$Yx6#m}[M Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
FXOT+9bg average 平均;平均数;海损
iot.E%G average basic salary 平均基本薪金
RwAbIXG{0 average consumer expenditure 平均消费开支;一般消费开支
Yg=E@F
average cost 平均成本
9n>$}UI\ average cost of land production 增辟土地平均成本
]RH=s7L average daily turnover 平均每日成交额
><;l:RGK| average daily wage rate 平均每日工资率
GOYn\N;V2 average expenditure pattern 平均开支模式
)Lc<;=w'9 average growth rate 平均增长率
85r)>aCMn average net fixed assets 固定资产平均净值
f
MY; average of relatives 相对价格平均数
8!u/
average price 平均价格
`a9k!3_L average propensity to consume 平均消费倾向;一般消费倾向
[cGt average propensity to save 平均储蓄倾向;一般储蓄倾向
'2|1%NSW9 average rate 平均率
/h?<MI\7V average revenue 平均收入;平均收益
0|+>A?E}E average stock 平均库存;平均存货
u<l#xud average yearly rent 平均年租
.sd B3x avoidance of double taxation 避免双重课税
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avoidance of tax 避税