A:
6rdm=8WFA A share A股;甲类股份
.wYx_ abatement of tax 减税;减扣免税额
5GC{)#4 ABN AMRO Bank N.V. 荷兰银行
4l[f}Z above-the-line expenditure 线上项目支出;经常预算支出
82>zu} above-the-line receipt 线上项目收入;经常预算收入
7?B]X% ABSA Asia Limited 南非联合亚洲有限公司
=7#)8p[ absolute change 绝对数值变更
O!uX:TE|Q absolute expenditure 实际开支
4B!]%Mw;c absolute guideline figure 绝对准则数字
vhdT"7`U absolute interest 绝对权益
Fb[<YX" absolute order of discharge 绝对破产解除令
f+ J<sk absolute profit margin 绝对利润幅度
Qz[~{-< absolute value 实值;绝对值
NCX!ss absolutely vested interest 绝对既得权益
A+:K!|w absorbed cost 已吸收成本;已分摊成本
;nSaZ$`5 absorption 吸收;分摊;合并
&!Y^DR/ absorption rate 吸收率;摊配率;分摊率
\)`\F$CF ACB Finance Limited 亚洲商业财务有限公司
hDzKB))<w acceptable form of reciprocity 合理的互惠条件
V=.lpj9m acceptable rate 适当利率;适当汇率
k45xtKS>d acceptance agreement 承兑协议
rVFAwbR acceptance for honour 参加承兑
j{S\X'?
acceptor 承兑人;接受人;受票人
p}O@%*p. acceptor for honour 参加承兑人
<86upS6 accident insurance 意外保险
o^7}H{AE Accident Insurance Association of Hong Kong 香港意外保险公会
Y#NlbKkzu accident insurance scheme 意外保险计划
}Geip@Ot accident year basis 意外年度基准
?OlYJ/!z3 accommodation 通融;贷款
ogDyrY}]
accommodation bill 通融票据;空头票据
u!X[xe; accommodation party 汇票代发人
Vz51=?75 account balance 帐户余额;帐户结余
GP[;+xMBh account book 帐簿
7@|(z:uw account collected in advance 预收款项
6e/ 2X<O account current book 往来帐簿
k
h#|`E#, account of after-acquired property 事后取得的财产报告
=-`X61];M account of defaulter 拖欠帐目
?Tt/,Hl?D account payable 应付帐款
V'\4sPt account payee only [A/C payee only] 只可转帐;存入收款人帐户
A:&
`oJl account receivable 应收帐款
3-~_F*%ST account receivable report 应收帐款报表
Y Q3%vH5#y account statement 结单;帐单;会计财务报表
{Km|SG[-q account title 帐户名称;会计科目
`L7 cS accountant's report 会计师报告
hjaI&?w Accountant's Report Rules 会计师报告规则
UYGl accounting and auditing procedure 会计与审计程序;会计与核数程序
}a|SgI Accounting Arrangements 《会计安排》
'xvV;bi accounting basis 会计基础
NM accounting by Official Receiver 破产管理署署长呈交的帐目
i#iY;R8 Accounting Circular 《会计通告》
c;BQ$je} accounting class 会计类别
v #IC accounting date 记帐日期;会计结算日期
b{(!Ls_ & accounting for money 款项核算
R~[
u|EC} Accounting Officer 会计主任
NS mo(c>5 accounting period 会计报告期;会计期
uWv l<{2 accounting policy 会计政策;会计方针
;@
%~eIlu accounting practice 会计惯例
h9&<-k accounting principle 会计准则
W>/O9?D accounting record 会计记录
_nOio ? accounting report 会计报告
Td
X6<fVV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JxNjyw Accounting Society of China 中国会计学会
l?Bv9k.^? accounting statement 会计报表
Vy&F{T;$ accounting system 会计制度;会计系统
l{_>?]S5 accounting transaction 会计事项;帐务交易
(;V]3CtU* accounting treatment 会计处理
%U-KQI0 accounting year 会计年度
C} Ewi- accretion 增值;添加
Xj?j1R>GB accrual 应计项目;应累算数目
6EP5n accrual basis 应计制;权责发生制
,K8PumM_ accrual basis accounting 应计制会计;权责发生制会计
f.Q?-M accrue 应累算;应计
^V_vpr]}P accrued benefit 应累算利益
W~Eq_J?I accrued charges 应计费用
0JKbp*H accrued cumulative preference share dividend 应累算的累积优先股股息
f+-w~cN accrued expenses 应累算费用
([`-*Hy accrued interest payable 应付利息;应计未付利息
&.K=,+0_R/ accrued interest receivable 应收利息;应计未收利息
1!0BE8s"@ accrued right 累算权益
^L*:0P~ accruing profit 应累算的利润
) l0=jb accumulated fiscal reserve 累积财政储备
M I/9?B accumulated profit 累积利润;滚存溢利
\E]s]ft;+ accumulated reserve 累积储备
P=(\3ok accumulation of surplus income 累积收益盈余
?N&"WL^| acquired assets 既得资产
b?h"a<7 acquisition 收购;购置;取得
8.'%wOU@A acquisition cost 购置成本
u` R acquisition expenses 购置费用
v|CRiwx acquisition of 100% interest 收购全部股权
CIYTs,u# acquisition of control 取得控制权
%~}9#0h) acquisition of fixed assets 购置固定资产
!
FhN(L[=j acquisition of shell “买壳”
- "h
{B acquisition price 收购价
"a>%tsl$K act of God 天灾
Cf@WjgR
acting partner 执事合伙人
pU<->d;-> active market 买卖活跃的市场;交投畅旺的市场;旺市
q#c\ active partner 积极参与的合伙人
(LkGBnXE active trading 交投活跃
;,'eO i actual circulation 实际流通
QU8?/ actual cost 实际成本
^Me__Y actual expenditure 实际开支;实际支出
Y[
a$~n^:n actual income 实际入息;实际收入;实际收益
k%VV(P]sT actual market 现货市场
+'y$XR~W { actual price 现货价;实际价格
]geO%m actual profit 实际利润
.
p<*n6E actual quotation 实盘;实际价位;实际报价
Q<w rO actual year basis 按实际年度计算
@]gP"Pp actuals 实货
3'
mQ=tKa actuarial investigation 精算调查
}+,1G!?z actuarial principle 精算原则
X<vv: actuarial report 精算师报告
s-3vp Actuarial Society of Hong Kong 香港精算学会
v>;6pcp[F actuarial valuation 精算师估值
xpRQ"6 actuary 精算师
gdNEMT ad referendum agreement 暂定协议;有待覆核的协定
-]A,SBs ad valorem duty 从价税;按值征税
`>g:
: ad valorem duty system 从价税制
<vhlT#p
ad valorem fee 从价费
6- s/\ ad valorem tariff 从价关税
=Pd3SC})6V additional allowance 额外免税额
.ie \3q) additional amount for unexpired risk 未过期风险的额外款额
W7_X=>l additional assessable profit 补加应评税利润
./rNq!*a additional assessment 补加评税
Rm&i" additional commitment 额外承担
B14z<x}Q
additional commitment vote 额外承担拨款
EO:i+e]= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!J3g, p* additional dependent parent allowance 供养父母额外免税额
nB`pfg additional provision 额外拨款
"2o)1G additional stamp duty 附加印花税
wS hsu_(i additional tax 补加税罚款;补加税款
/!P,o}l7 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9]xOuCb adjudged bankrupt 被裁定破产
LS?3 >1g adjudicated bankrupt 裁定破产人
)xoI H{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
Pz:,q~ adjudication of bankruptcy 裁定破产;宣告破产
!Hr~B.f7 adjudication of insolvency 裁定无力偿还债务
dE%rQE7' adjusted actual 经调整的实数;调整后的实数
l _dWS9 adjusted current assets 经调整的流动资产;调整后的流动资产
g-bHf]' adjusted figure 经调整的数字;调整后的数额
[K9l>O adjusted liabilities 经调整的负债;调整后的负债
\h!%U*!7{ adjusted loss 经调整的亏损;调整后的亏损
K_G(J> 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
#||^l_ adjusted profit 经调整的利润;调整后的利润
|p-, B>p! adjusted surplus 经调整的盈余额;调整后的盈余额
+>M^p2l*& adjusted value 经调整的价值;调整后的价值
MRV4D<NQ adjustment 调整;修订;理算〔保险〕
}N&}6U adjustment centre 调剂中心
AU OL?st adjustment lag 调整过程的时间差距;调整时差
LkK%DY adjustment mechanism 调整机制
(1^AzE%U+Z adjustment of loss 亏损调整
wzwEYZN(q adjustment process 调整过程;调整程序
P\pHos adjustment range 调整幅度
K7 -AVMY administered exchange rate 受管制汇率
*%=BcV+, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$BXZFC_1S administration expenses 行政费用
^KM' O8 administration fee 手续费;行政费
&5h{XSv administration in bankruptcy 破产管理
a`
s2 z administration order 遗产管理令
| (JxtQqQg administrator 管理人;遗产管理人
- 0R5g3^*/ administrator of the estate 遗产管理人
#^|y0:
admission of debt 债项承认书
ZX'q-JUv f admission of proof 接纳债权证明
LP-~; advance 放贷款项;垫付款项;预支款项;预付款项
7l/.fSW advance account 暂支帐目;预付款帐户
?#YheML? advance compensation 预付补偿金
,&e0~ advance from shareholder 股东垫款
ZVs]_`(+ advance pending reimbursement 预支以待日后付还
o$;t advanced economy 先进经济体系
sEkfmB2J/ advancement 预付;预付财产
NvW`x advances warrant 垫款令
zkt`7Pg;J advancing 贷出
zl^ %x1G adverse balance 逆差
BZ*',\o adverse exchange 逆汇
$P&{DOiKS advertisement addressed to shareholders 在报章刊登的致股东通告
6Ri+DPf: advice for collection 托收通知书
VHyH't_&s advice of drawing 提款通知书;汇票通知书
|;sL*Vr advice of payment 付款通知
U6cpj Advisory Committee [Securities and Futures Commission]
2[
=
=
谘询委员会〔证券及期货事务监察委员会〕
1y'8bt~7Pf Advisory Committee on Diversification 经济多元化谘询委员会
VwvL affidavit 誓章;遗产申报誓章
BbsgZ4 affidavit of no receipt 述明无收款的誓章
[U]^:sV) affiliate 联号;联营公司;附属公司
"jV:L affiliated company 附属公司;联号;联营公司
VRU"2mQ.P6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
17P5Dr& affordability 负担能力
'5V}Z3zJ/ African Development Bank [AfDB] 非洲开发银行
'2Q[g0VR after-acquired property 事后取得的财产
<` [o|>A Z after-hours dealing 市后交易
!ij
R after-tax profit 税后盈利;税后利润;税后溢利
1Xzgm0OS; agency agreement 代理协议
JYbsta agency expenses 代理机构的开支
%hDx UZ#0 agency fee 代理费
!z?& Agency Law 《代理法》
6<1
2j7 agent 代理人;承销人
m';j#j)w agent of company 公司代理人
"o_s=^U agent's fee 代理人费;经纪费
}uP`=T!"8 aggregate 总计;总数;总体数字
vT@*o=I aggregate amount 总款额;总额
6`Hd)T5{w aggregate assets and liabilities 总体资产与负债
*$e1Bv6
$ aggregate at constant price 按固定价格计算的总体数字
Ig&H0S aggregate demand 总需求
*.%z aggregate gross position 总持仓量
b'q ru~i aggregate limit 总限额
CWT#1L= aggregate of salaries tax 合计薪俸税
]31>0yj[Q aggregate performance 总体表现;总体业绩
Z9wKjxu+ aggregate supply 总体供应
$, hHR: aggregate surplus 总盈余
=&T%Jm} aggregate total 整体总额
n( RQre aggregate value 总值;合计价值
/cHUqn30a aggregated basis 合计基准
{%wF*?gk aggregated net chargeable income 合计应课税入息实额
TOT#l6yqdd aggregation 合并计算;合计;总和
HuT4OGBFpC aggregation of incomes of husband and wife 夫妇入息合并计算
[nc-~T+Mo aggregation of property 财产的总和
:j2?v(jT_l agio 差价;贴水
:2t0//@X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
W&~\@j]!D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;*%3J$T+ 《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》
|j}D2q= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8: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》
E] 6]c!2: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p=!12t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-kF8ZF agreement for a settlement 授产协议
^F)t>K$0m agreement for assignment 转让协议
_D 9/,n$ agreement for sale 售卖协议;买卖协议
CdZ. T/x agreement for sale and purchase 买卖协议
2Tp@;[!3 agreement for the payment of interest 支付利息协议
Nl]_Ie6 agreement for the repayment of money 还款协议
~P7zg!p/q agreement of reinsurance 再保险协议
w#v-h3XcF Agricultural Bank of China 中国农业银行
*iX PG9XZ air passenger departure tax 飞机乘客离境税
lVv'_9yg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_-|/$ jZ airport tax 机场税
mzf~qV^T alcohol duty 酒精税
hbdB67, alienation 让与;让渡;转让
LpK? C<?x alimony 生活费;赡养费
F MX^k All Ordinaries Index [AOI] 所有普通股指数
iE0x7x P_ all risks 全险;综合险
15z(hzU?# All Sales Record for Stock Market 《股票市场成交报告》
T mK[^ Allied Capital Resources Limited 新联财务有限公司
Wr3z%1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d>gQgQ;g allocation letter 拨款信件
s6F0&L;N& allocation of fund 分配款项;预留款项
cYgd1 allocation of profit 利润分配;溢利分配
ToK=`0#LNK allocation warrant 拨款令
vA"LV+@ allotment 分配;配股
J#IVu?B allotment notice 股份配售通知;配股通知
cG"wj$'w allotment of shares 股份分配
8e5imei allowable 可获宽免;免税的
o2D;EUsNX allowable business loss 可扣除的营业亏损
uZM%F) allowable expenses 可扣税的支出
)3f<0C> allowance 免税额;津贴;备抵;准备金
}Ug$d>\ allowance for debts 债项的免税额
Up1n0 allowance for depreciation by wear and tear 耗损折旧免税额
Tn"@u&P
* allowance for funeral expenses 殡殓费的免税额
5g%D0_e5 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C);3GPp allowance for repairs and outgoings 修葺及支出方面的免税额
IyEfisOK? allowance to debtor 给债务人的津贴
2:RFPK alteration of capital 资本更改
U3jnH alternate trustee 候补受托人
Quwq_.DU amalgamation 合并
/PVx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c|@OD3w2lM ambit of charges 征税范围;收费范围
*JRM(V+IEv amended valuation 经修订的估值
'rNLh3 American Commodities Exchange 美国商品交易所
"574%\#4z American Express Bank Limited 美国运通银行
K]1|#`n American Stock Exchange 美国证券交易所
|No9eZ8>. amortization 摊销
jM-7 amount due from banks 存放银行同业的款项
foUBMl amount due from banks abroad 存放海外银行同业的款项
GkxQEL amount due from holding companies 控股公司欠款
O=eU38n:5u amount due from local banks 存放本港银行同业的款项
^6gEL~m|] amount due to banks 银行同业的存款
6i;q=N$' amount due to banks abroad 海外银行同业的存款
~W-l|-eogz amount due to holding companies 控股公司存款
r $[{sW amount due to local banks 本港银行同业的存款
I s|_ amount due to outport banks 外埠银行同业的存款
]Exbuc amount for note issue 发行纸币的款额
iSX HMp4V amount of bond 担保契据的款额
]XcWGQv~ amount of consideration 代价款额
?\I@w4 amount of contribution 供款数额
._]*Y`5)d amount of indebtedness 负债款额
i%GiWanG amount of principal of the loan 贷款本金额
EL%P v1 amount of rates chargeable 应征差饷数额
S}VN(g amount of share capital 股本额
DJ0jtv6nQ- amount of sums assured 承保款额
^ ;K"Y'f$ amount of variation 变动幅度
V["'eJA,, amount of vote 拨款数额
]*U+nG amount payable 应付款额
^F
qs,^~W amount receivable 应收款额
uJ=d!Kn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~]24">VZf analysis 分析
f*:N*cC ancillary risk 附属风险
Ga+Cb2$ annual account 周年帐目;周年帐目报表;年度决算;年结
qfdL *D annual accounting date 年结日期
S'`G7ht annual allowance 每年免税额;年积金;年度津贴;年津
pI.~j]*:{ annual balance 年度余额
:`K2?;DC8 annual disposable income 每年可动用收入
M1]w0~G annual estimates 周年预算
k{'<J(Hb annual fee 年费
Q@|"xKa annual general meeting 周年大会
MskOPg annual growth rate 年增率;每年增长率
Lr20xm annual long-term supplement 长期个案每年补助金
XZQ-Ig18 annual pensionable emolument 可供计算退休金的年薪
_>)@6srC annual report 年报
R%~~'/2V Annual Report on the Consumer Price Index 《消费物价指数年报》
@=}NMoNH annual return 周年报表;周年申报表;每年报税表格
9ei<ou_s Annual Return Rules 《周年报表规则》
'SXLnoeTa annual review of consumer prices 每年消费物价回顾
oGyoU#z# annual roll-forward basis 逐年延展方式
c}!`tBTm annual salary 年薪
.76Z annual statement 年度报表;年度决算表
iaQfxQP1w% 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
_dECAk
&b annuitant 年金受益人
's5H_ah annuity 年金
@Z7s3b annuity contract 年金合约
p.<d+S< annuity on human life 人寿年金
eA3NyL antecedent debt 先前的债项
Q );}1'c ante-dated cheque 倒填日期支票
zlB[Eg^X anticipated expenditure 预期开支
4uh~@ Lv anticipated net profit 预期纯利
,-kz\N@. anticipated revenue 预期收入
1FG"Ak}D anti-inflation measure 反通货膨胀措施
cp"{W-Q{$ anti-inflationary stance 反通货膨胀立场
:^qUr`) apparent deficit 表面赤字
?=1i:h apparent financial solvency 表面偿债能力
>s!k"s, apparent partner 表面合伙人
6;@:/kl t application for personal assessment 个人入息课税申请书
_,v>P2) application of fund 资金应用
+;)Xu}
application to release as liquidator and to destruct the books of accounts and documents
}A[5\V^D* 申请免除清盘人职务及毁灭帐簿与文件
o.Bbb=*rZ appointed actuary 委任精算师
[z*1#lj S appointed auditor 委任核数师;委任审计师
_mQj= appointed trustee 委任的受托人
+;*4.} appointer 委任人
&h.?~Ri apportioned pro rata 按比例分摊
dj4a)p|YN apportionment 分配;分摊
]dV$H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/Z~$`!J apportionment formula 分摊方程式
2f{a|| apportionment of estate duty 遗产税的分摊
f+.sm appraisal 估价;评估
c/=\YeR appreciable growth 可观增长
E$A=*-u appreciable impact 显着影响
~0o>B$xJ appreciable increase 可观增长
W6r3v)~ appreciation 增值;升值
(=Oo=8\ appreciation against other currencies 相对其他货币升值
]GsI|se appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}7K~- appreciation tax 增值税
90-s@a3B-j appropriation 拨款;拨用;拨付
% .ss appropriation account 拨款帐目
/n:Q>8^n'W Appropriation Bill 拨款法案
\@T;/Pj{[ appropriation-in-aid system 补助拨款办法
T1 1>&K) approved assets 核准资产
'#oH1$W] approved basket stock 认可一篮子证券
)nq(XM7 approved budget 核准预算
hBifn\dFr approved charitable donation 认可慈善捐款
s$lJJL approved charitable institution 认可慈善机构
Ls3r( Tf approved currency 核准货币;认可货币
d+5v[x~' approved estimates 核准预算
'geN
dx approved estimates of expenditure 核准开支预算
5`lVC$cP approved overseas insurer 核准海外保险人
(^_INy* approved overseas trust company 核准海外信托公司
tO D}& approved pooled investment fund 核准汇集投资基金
9+8N-LZ approved provident fund scheme 认可公积金计划
k!x`cp approved provision 核准拨款
+tG' approved redeemable share 核准可赎回股份
T-x9IoE approved regional stock 认可地区性证券
aZ|S$-} approved retirement scheme 认可退休金计划
L$"pk{' approved subordinated loan 核准附属贷款
b `}hw"f arbitrage 套戥;套汇;套利
U'Y,T$Q arbitrageur 套戥者;套汇者
Y:Jgr&*,z arbitrary amount 临时款项
<^W5UU#Pg arrangement 措施;安排;协定
eOfVBF<C2 arrears 欠款
H;DjM;be arrears of pay 欠付薪酬
nU6UjC|3 arrears of revenue 逾期未收税款;逾期未收的帐项
I*g[Y= articles of association 组织章程;组织细则;组织章程细则
o h9L2 " Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
\JCpwNT{P ascertainment of profit 确定利润
*Uf>Xr& "Asia Clear" “亚洲结算系统”
&IsPqO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}^b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
mgodvX Asian Development Fund [ADF] 亚洲发展基金
?+%bEZ` Asian dollar bond 亚洲美元债券
znIS2{p/` Asian dollar market 亚洲美元市场
^ ]+vtk Asian dollar rate 亚洲美元利率
:2XX~| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ta'wX Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tbfwgK asked price 沽盘;喊价;索价;卖方报价
M!%|IKw assessable income 应评税入息
Sogt?]HB$ assessable loss 应评税亏损
^V]IPGV assessable profit 应评税利润
5aXE^.` assessable value 应评税值
0< }BSv assessed profit 估定利润
EN8xn9M? assessed value 经评估价值
'TA
!JB+ assessment 评税;评定;估价;评税单
M7-2;MZ assessment number 评税编号;估价编号
)M"xCO3a assessment of additional tax 补加税评税
QR<<O assessment of performance 业绩评估;实绩评价
w02C1oGfx Assessor 评税主任
''q#zEf6 asset price bubbles 资产价格泡沫
,s:viXk asset-backed securities 具资产保证的证券
O3#eQs assets accretion 资产增值
x`2du/
C assets and liabilities 资产与负债
I\Cg-&e assets betterment statement 资产递增表;资产改进表
Fr (;C> assets lending 实物放款;有抵押贷款
6*
0vUy*" assets of the company passing on the death 死者去世时转移的公司资产
=Tfm~+7nE assets pledged as security for liabilities 用作负债抵押的资产
T`]P5Bk8r assets portfolio 资产投资组合
CT'#~~QB assets price 资产价格
k[@/N+;")` assets quality 资产质素
,"YTG*ky
assets realization 资产变现
*D1vla8 assets refinancing arrangement 资产再集资安排
}'n]C| gZ assets securitization 资产证券化
2lqy <o assets situated outside Hong Kong 在香港以外地方的资产
Ue"pNjd| assets stripping 削减资产;拆卖资产
#%V+- b( assets value 资产值
k]2_vk^ assignee 承让人
{A)9ePgv! assignment 转让;转让书;转让契
Q5sJ|]Bc assignment of interest 权益转让
)#`&[9d- assignment of letters patent and trade mark 专利证书及商标转让
0F
2p4!@W assignment of property 物业转让;物业转让书
h
R6Pj"@0 assignment right 转让权
wyLyPJv assignor 转让人
d"Zyc(Jk associate 有联系的人;有关连人士;相联者;合伙人;联系人
vTIRydg2b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
x+DecO2 associate member 附属会员
WF2t{<]^e associated body corporate 相联法人团体
POX{;[SV associated company 相联公司;联属公司
Q\btl/? associated corporation 相联法团
$\M];S=CY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_6g(C_m'T? 公认会计师公会〔英国〕
_~S[ Association of Futures Exchange Brokers 香港期货经纪协会
@Y}G,i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/w2-Pgm-[\ association of underwriters 承保人组织
vUDMl Z assumption of control 接管
)CgH|z:=b assurance 担保;保险;转易;转易书
MT$)A:" assurance of interest 权益的转易
*.Z~f"SZy* at 19XX price 按一九XX年价格计算
0sB[]E|7[s at a discount 按赔价计算;按贴水价格计算;打折扣
D_`NCnYG at a premium 按溢价计算;按升水价格计算
:H+8E5 at call 通知付款;按通知
rZE+B25T~ at constant market price 按固定市价计算
x0) WrDb at constant price 按固定价格计算
Y%>u.HzL at cost 按成本计算
\)ZCB7| at current market price 按当时市价计算;按现时市价计算
#7/39zTK at current price 按当时价格计算;按现时价格计算
G^eXJusOv at factor cost 按要素成本计算;按生产要素成本计算
F07X9s44E at money-of-the-day price 按付款当日价格计算
'|<S`,'#hg at or better 按指定或较佳价位〔买卖指令〕
2.MY8}&WBu at par 按面值计算;平价
:T<5Tq*+x at sight 见票即付
RaP,dR+P at the close 按收市盘
]b:>7_la at the opening 按开市盘
:+ "H h% attestation 见证;见证条款
\NKQ:F1 at-the-money option 平价期权
)V&hS5P=S attorney 受权人;受托代表人
E]=>@EX attornment 新拥有人承认书
sz%_9;`dpL attributable profit 可归属利润
9[sOh<W attributable share value 可归属股份价值
P%N)]b<c* Auckland Stock Exchange 奥克兰证券交易所
j0s$}FPUI auction 拍卖
;~'& m auctioneer 拍卖商
C7DwA/$D audit 审计;核数
@PctBS<s Audit Commission 审计署
vo%"(! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2U(qyC 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〕
"\=Phqw audit review 帐目审查
E%Ww)P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
./L)BLC i audited account 审计帐目;经审计的帐目
vu#ZLq audited annual account 经审计的周年帐目
bZ``*{I/ audited balance sheet 经审计的资产负债表
&HtTh { auditor 核数师;核数主任;审计师
/ :6|)AW.{ auditor's certificate 核数师证明书;审计师证明书
=|8hG*D8 auditor's report 核数师报告;审计师报告
GR4DxlX Aussie bond 澳元债券
yxU9W,D v austerity budget 紧缩预算
> >KCd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_uXb>V*8 Australia All Ordinaries Index 澳洲所有普通股票指数
/?($W|9+l Australian Dollar [AUD] 澳元
x*=1C,C Australian Options Market 澳大利亚期权市场
F\|4zM Australian Securities Commission 澳洲证券事务监察委员会
OA(.&5] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$2RSYI`py Australian Stock Exchange 澳大利亚证券交易所
N/--6)5~0 Austrian Schilling [ATS] 奥地利先令
lk[Y6yE authentication 认证;鉴证
1X&jlD? authority to purchase 委托购买证;委购书
F=e-jKogK authorization 认可;核准;授权;授权书
Vu=/<;-N authorization by direction 指示授权
UGj |)/ authorization by instruction 指令授权
I~&9c/& authorization by warrant 令状授权
D9?.Ru0. authorization of unit trust 单位信托的认可
WqF$-rBJG^ authorized agent 指定代理人
i^V(LGQF authorized capital 法定资本
#sDb611}# authorized clerk 出市员
v(!:HK0oeT authorized dealer 认可交易商
Y]](.\ff authorized financial institution 认可财务机构
^$sqU authorized fund 认可基金
2#r4dr0 authorized fund house 获授权的基金公司;认可基金公司
j@D,2B; authorized institution 认可机构
_53~D= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m}\QGtJ6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H-U_ authorized insurer 获授权保险人;获认可承保人
o?m/ authorized investment 特准投资项目
!8|}-eFY authorized person 获授权人
S2_(lS+R authorized representative 获授权代表
B4wRwrVI> authorized share capital 法定股本
f'H|K+bO automated quotation system 自动报价系统
!!H"B('m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TlRc8r| 自动交易系统〔香港期货交易所有限公司〕
" aCAA#$J automatic adjustment mechanism 自动调整机制
xLDD;Qm, automatic adjustment system 自动调整系统
K +3=gBU*w Automatic Clearing House 自动票据交换所
8W?dWj automatic exchange rates accumulation system 自动化汇率累集系统
-THMTRFz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#j=yQrJ automatic teller machine [ATM] 自动柜员机
mbGma autopay 自动转帐
D
fzs A4 available assets 可用资产
8.Y|I5l7G available fiscal reserve 现存财政储备
Xq&BL,lS available profit 可用利润
F_jHi0A Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
n2hV}t9O average 平均;平均数;海损
L/V^ #$ average basic salary 平均基本薪金
,<r&]
eC average consumer expenditure 平均消费开支;一般消费开支
F!wz{i6\h average cost 平均成本
<.B+&3') average cost of land production 增辟土地平均成本
W>)0=8#\ average daily turnover 平均每日成交额
+8T^q, average daily wage rate 平均每日工资率
bAGKi. average expenditure pattern 平均开支模式
HOF$(86zqA average growth rate 平均增长率
;ryNfP% average net fixed assets 固定资产平均净值
eY5mwJ0K average of relatives 相对价格平均数
ACdPF_Y] average price 平均价格
E<[
s+iX average propensity to consume 平均消费倾向;一般消费倾向
]b!n ;{5 average propensity to save 平均储蓄倾向;一般储蓄倾向
q`b6if" average rate 平均率
>m,hna]RZ average revenue 平均收入;平均收益
Oo}h:3? average stock 平均库存;平均存货
<\u3p3"[4 average yearly rent 平均年租
D5D *$IC avoidance of double taxation 避免双重课税
8Auek#[ avoidance of tax 避税