A:
M6$9- A share A股;甲类股份
Jptzc:~B abatement of tax 减税;减扣免税额
B.:DW3 ABN AMRO Bank N.V. 荷兰银行
dy>iIc> above-the-line expenditure 线上项目支出;经常预算支出
RL0#WBR above-the-line receipt 线上项目收入;经常预算收入
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^\ ABSA Asia Limited 南非联合亚洲有限公司
*{3&?pxx absolute change 绝对数值变更
hYm$Sx(= absolute expenditure 实际开支
Q@M>DA!d^V absolute guideline figure 绝对准则数字
;'^5$q absolute interest 绝对权益
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absolute order of discharge 绝对破产解除令
>0#WkmRY absolute profit margin 绝对利润幅度
m(~5X0 absolute value 实值;绝对值
;QMRm<CLV absolutely vested interest 绝对既得权益
Gp}:U>V) absorbed cost 已吸收成本;已分摊成本
3Thb0\<" absorption 吸收;分摊;合并
#w2;n@7;X absorption rate 吸收率;摊配率;分摊率
z:m` ACB Finance Limited 亚洲商业财务有限公司
UkO L7M acceptable form of reciprocity 合理的互惠条件
'%JIc~LJ acceptable rate 适当利率;适当汇率
p([g/Q acceptance agreement 承兑协议
`O:ecPD4M acceptance for honour 参加承兑
a(!_3i@ acceptor 承兑人;接受人;受票人
;
E Nhy acceptor for honour 参加承兑人
%}t<,ex(yO accident insurance 意外保险
SZGeF;N Accident Insurance Association of Hong Kong 香港意外保险公会
D{b*,F:&@) accident insurance scheme 意外保险计划
;.%Ii
w&WG accident year basis 意外年度基准
bnll-G| accommodation 通融;贷款
z|';Y!kQ accommodation bill 通融票据;空头票据
IU
f1N+-z accommodation party 汇票代发人
tS$^k)ZXip account balance 帐户余额;帐户结余
H@!\?5I account book 帐簿
B,`B!rU account collected in advance 预收款项
a}oFL%=? account current book 往来帐簿
+9 Uo<6} account of after-acquired property 事后取得的财产报告
L^}i7nJ account of defaulter 拖欠帐目
KY1(yni&8[ account payable 应付帐款
6fP"I_c account payee only [A/C payee only] 只可转帐;存入收款人帐户
(%\vp**F account receivable 应收帐款
wUnz D) account receivable report 应收帐款报表
?Hb5<,1u3 account statement 结单;帐单;会计财务报表
p&Os5zw;| account title 帐户名称;会计科目
jzRfD3_s accountant's report 会计师报告
zF+NS]XK Accountant's Report Rules 会计师报告规则
w
Pk\dyP accounting and auditing procedure 会计与审计程序;会计与核数程序
N>Dr
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fSe$w#*I accounting basis 会计基础
-2)6QKh~D accounting by Official Receiver 破产管理署署长呈交的帐目
!/1aot^( Accounting Circular 《会计通告》
]_8bX}_n accounting class 会计类别
mM6g-)cV accounting date 记帐日期;会计结算日期
{*/&`$0lH| accounting for money 款项核算
-pWnO9q Accounting Officer 会计主任
ccLTA accounting period 会计报告期;会计期
O$'BJKj-4 accounting policy 会计政策;会计方针
dNQR<v\IL accounting practice 会计惯例
(k{rn3, accounting principle 会计准则
D..dGh.MY accounting record 会计记录
'\vmm> accounting report 会计报告
fjc8@S5x9j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AKKp-I5 Accounting Society of China 中国会计学会
i{#5=np H accounting statement 会计报表
k!{0ku}] accounting system 会计制度;会计系统
4Dd@&N accounting transaction 会计事项;帐务交易
x,f=J4yco accounting treatment 会计处理
^/K]id7 2 accounting year 会计年度
p2v+sWO accretion 增值;添加
3^ct;gz accrual 应计项目;应累算数目
5>E]C=maD accrual basis 应计制;权责发生制
&rdz({ accrual basis accounting 应计制会计;权责发生制会计
v#. %eF
m accrue 应累算;应计
1qEpQ.:]( accrued benefit 应累算利益
Z*9Qeu-N: accrued charges 应计费用
H9@24NFb accrued cumulative preference share dividend 应累算的累积优先股股息
m :6. accrued expenses 应累算费用
>8I?YT. accrued interest payable 应付利息;应计未付利息
~ULD{Ov'F accrued interest receivable 应收利息;应计未收利息
d&!;uzOx accrued right 累算权益
'p%\fb6` accruing profit 应累算的利润
P;A9t #\ accumulated fiscal reserve 累积财政储备
sj"zgE) accumulated profit 累积利润;滚存溢利
{_ &*"bK accumulated reserve 累积储备
U
Bo[iZ|% accumulation of surplus income 累积收益盈余
F\!Va acquired assets 既得资产
-r.Qy(}p acquisition 收购;购置;取得
:h4Nfz( acquisition cost 购置成本
wt8?@lJ"/ acquisition expenses 购置费用
q 9cN2|: acquisition of 100% interest 收购全部股权
]Wc:9Zb acquisition of control 取得控制权
("G
_{tVU acquisition of fixed assets 购置固定资产
/7s^OkQ acquisition of shell “买壳”
H$M#+EfL acquisition price 收购价
*.4VO+^ act of God 天灾
Y|*a,H"_ acting partner 执事合伙人
OGDCC/ active market 买卖活跃的市场;交投畅旺的市场;旺市
0j=xWC active partner 积极参与的合伙人
;y"=3-=vM" active trading 交投活跃
AW;ncx; actual circulation 实际流通
'U9l actual cost 实际成本
=jz*|e|V actual expenditure 实际开支;实际支出
Yy,i,c`r actual income 实际入息;实际收入;实际收益
b7thu5 actual market 现货市场
{LwV&u( actual price 现货价;实际价格
.u+ZrA# actual profit 实际利润
*%[L
@WF actual quotation 实盘;实际价位;实际报价
%K9 9_Cl3 actual year basis 按实际年度计算
K2'Il[ actuals 实货
1
P0)La# actuarial investigation 精算调查
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57d,3l actuarial principle 精算原则
P(n_eIF-f
actuarial report 精算师报告
OMl<=;^:| Actuarial Society of Hong Kong 香港精算学会
yvQRr75 actuarial valuation 精算师估值
NCid`a$ actuary 精算师
xsPY# ad referendum agreement 暂定协议;有待覆核的协定
uBr^TM$k& ad valorem duty 从价税;按值征税
XL10W ^ ad valorem duty system 从价税制
!foiGZ3g ad valorem fee 从价费
DlD;rL= ad valorem tariff 从价关税
m2i'$^a# additional allowance 额外免税额
iSiez' additional amount for unexpired risk 未过期风险的额外款额
_4Ciai2Ql additional assessable profit 补加应评税利润
c.<bz additional assessment 补加评税
l r16*2. additional commitment 额外承担
u\&F`esQ2 additional commitment vote 额外承担拨款
;ui=7[Us additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&l&B[s6[ additional dependent parent allowance 供养父母额外免税额
R#K,/b%SV additional provision 额外拨款
5a0&LNm additional stamp duty 附加印花税
KOYU'hw additional tax 补加税罚款;补加税款
p3Ey[kURp Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
z 2/E?$( adjudged bankrupt 被裁定破产
V2v}F= adjudicated bankrupt 裁定破产人
?}mbp4+j[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
:n%KHen3\ adjudication of bankruptcy 裁定破产;宣告破产
a 8(mU% adjudication of insolvency 裁定无力偿还债务
j9voeV|7 adjusted actual 经调整的实数;调整后的实数
>EVY, adjusted current assets 经调整的流动资产;调整后的流动资产
EG7.FjnVu adjusted figure 经调整的数字;调整后的数额
s<GR
? adjusted liabilities 经调整的负债;调整后的负债
B1u.aa$ adjusted loss 经调整的亏损;调整后的亏损
x_X%|f 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
.%\lYk] adjusted profit 经调整的利润;调整后的利润
i_[nW adjusted surplus 经调整的盈余额;调整后的盈余额
"\CUHr9k adjusted value 经调整的价值;调整后的价值
[v,Y-}wQ) adjustment 调整;修订;理算〔保险〕
t'7A-K=k3 adjustment centre 调剂中心
l-~
o&n adjustment lag 调整过程的时间差距;调整时差
#9's^}i adjustment mechanism 调整机制
w1N-`S: adjustment of loss 亏损调整
(8XP7c]5 adjustment process 调整过程;调整程序
rQrh(~\: adjustment range 调整幅度
@v:p)|Ne; administered exchange rate 受管制汇率
cBGR%w\t% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^U5g7Emf administration expenses 行政费用
8c1ma administration fee 手续费;行政费
`S&.gPE2 administration in bankruptcy 破产管理
UA%tI2 administration order 遗产管理令
4:50dj administrator 管理人;遗产管理人
n/zTS3< administrator of the estate 遗产管理人
2k}8`P; admission of debt 债项承认书
<,X?+hr admission of proof 接纳债权证明
x2 _?B[z advance 放贷款项;垫付款项;预支款项;预付款项
9pehQFfH advance account 暂支帐目;预付款帐户
~T'!.^/ advance compensation 预付补偿金
S.E'fc1 advance from shareholder 股东垫款
axpn*(yE advance pending reimbursement 预支以待日后付还
,cF
$_7M advanced economy 先进经济体系
ws_/F advancement 预付;预付财产
V 5 advances warrant 垫款令
u?a4v \ advancing 贷出
P c'0.4 adverse balance 逆差
5 `Mos adverse exchange 逆汇
&Bc$8ZR advertisement addressed to shareholders 在报章刊登的致股东通告
m})EYs1 advice for collection 托收通知书
@D3|Ak 1 advice of drawing 提款通知书;汇票通知书
kJfMTfl, advice of payment 付款通知
v
?OIK=Xm Advisory Committee [Securities and Futures Commission]
a6/$}lCq 谘询委员会〔证券及期货事务监察委员会〕
v"~0 3-SX Advisory Committee on Diversification 经济多元化谘询委员会
|B`
mWZ'" affidavit 誓章;遗产申报誓章
f:!b0j affidavit of no receipt 述明无收款的誓章
U~nW>WJ+. affiliate 联号;联营公司;附属公司
m7n8{J1O2 affiliated company 附属公司;联号;联营公司
$z":E(oy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'|jN!y^2p affordability 负担能力
?Z{:[. African Development Bank [AfDB] 非洲开发银行
>'MT]@vez
after-acquired property 事后取得的财产
)LRso>iOO after-hours dealing 市后交易
Y`tv"v2 after-tax profit 税后盈利;税后利润;税后溢利
:tTP3t5 agency agreement 代理协议
wq6.:8Or-] agency expenses 代理机构的开支
[<!4 a agency fee 代理费
=eB^(!M Agency Law 《代理法》
J;mvD^`g agent 代理人;承销人
{CVn&|}J agent of company 公司代理人
Zf [#~4 agent's fee 代理人费;经纪费
;v=v4f'+ aggregate 总计;总数;总体数字
Gd:fh5u': aggregate amount 总款额;总额
B}|(/a@* aggregate assets and liabilities 总体资产与负债
7c7:B2Lq aggregate at constant price 按固定价格计算的总体数字
!#' y# aggregate demand 总需求
!I UH 5 aggregate gross position 总持仓量
:TTZ@ q aggregate limit 总限额
u@ psVt aggregate of salaries tax 合计薪俸税
S(Ej: H aggregate performance 总体表现;总体业绩
Rv^
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aggregate supply 总体供应
+Vsd%AnN"l aggregate surplus 总盈余
w<54mGMOLr aggregate total 整体总额
\y\@=j aggregate value 总值;合计价值
u,f$cR aggregated basis 合计基准
9-6E(D-ux aggregated net chargeable income 合计应课税入息实额
-$0w-M8' aggregation 合并计算;合计;总和
ta)'z@V @g aggregation of incomes of husband and wife 夫妇入息合并计算
r'/H3 aggregation of property 财产的总和
rF>7
>wq agio 差价;贴水
{r.yoI4e 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》
PRpW*#"EI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"^3pP(8;~ 《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》
qE W3k), Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
to%n2^^K 《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》
@4EC z>Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!JOM+P: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
CdFr
YL+F agreement for a settlement 授产协议
O&(@Ka agreement for assignment 转让协议
sfuA
{c'v agreement for sale 售卖协议;买卖协议
JS:AHJSz agreement for sale and purchase 买卖协议
^XbN&'^,HL agreement for the payment of interest 支付利息协议
}@'Zt6+tS agreement for the repayment of money 还款协议
6Pzz= ai< agreement of reinsurance 再保险协议
q,->E<8 Agricultural Bank of China 中国农业银行
,FP<#
0F*a air passenger departure tax 飞机乘客离境税
,vE)/{:d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x,~ ys4 airport tax 机场税
{;0+N -U alcohol duty 酒精税
IBY(wx[5S alienation 让与;让渡;转让
}.$5'VGO alimony 生活费;赡养费
tPb$ua| All Ordinaries Index [AOI] 所有普通股指数
Eqc,/ all risks 全险;综合险
wFHbz9|@I All Sales Record for Stock Market 《股票市场成交报告》
#y4+O;{ Allied Capital Resources Limited 新联财务有限公司
Ki_8g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
O*%@(w6 allocation letter 拨款信件
\as^z!< allocation of fund 分配款项;预留款项
ZY Ci&l allocation of profit 利润分配;溢利分配
W.O]f.h allocation warrant 拨款令
g/v"E+ allotment 分配;配股
$w@0}5Q allotment notice 股份配售通知;配股通知
='"hB~[ allotment of shares 股份分配
hDsSOpj allowable 可获宽免;免税的
r: :LQ$ allowable business loss 可扣除的营业亏损
I_\#( allowable expenses 可扣税的支出
=iEQE allowance 免税额;津贴;备抵;准备金
`r$c53|<u allowance for debts 债项的免税额
k:JlC(^h allowance for depreciation by wear and tear 耗损折旧免税额
cIJqF.k allowance for funeral expenses 殡殓费的免税额
9R6]OL)p allowance for inflation 为通货膨胀而预留的款项;通胀准备金
/O$7A7Tl allowance for repairs and outgoings 修葺及支出方面的免税额
6$k"B/k allowance to debtor 给债务人的津贴
E2Jmo5yJR alteration of capital 资本更改
S~+er{,ht4 alternate trustee 候补受托人
|[lmW% amalgamation 合并
BA
9c-Ay ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?-HLP%C(' ambit of charges 征税范围;收费范围
vXP+*5d/ K amended valuation 经修订的估值
y {PUklq American Commodities Exchange 美国商品交易所
Munal=wL American Express Bank Limited 美国运通银行
3gcDc~~= American Stock Exchange 美国证券交易所
1q Jz;\wU amortization 摊销
aGRD`ra amount due from banks 存放银行同业的款项
/eI]!a amount due from banks abroad 存放海外银行同业的款项
=bwuLno> amount due from holding companies 控股公司欠款
=OUms@xcE amount due from local banks 存放本港银行同业的款项
hfBZ:es+ amount due to banks 银行同业的存款
NUvHY: amount due to banks abroad 海外银行同业的存款
R3`h$`G amount due to holding companies 控股公司存款
*=p[;V amount due to local banks 本港银行同业的存款
rbEUq.Yk]~ amount due to outport banks 外埠银行同业的存款
>Y\$9W=t amount for note issue 发行纸币的款额
1m5=Nu amount of bond 担保契据的款额
P
nxx W? amount of consideration 代价款额
R
| &+g\{; amount of contribution 供款数额
0:SR29(p1 amount of indebtedness 负债款额
3cH`>#c amount of principal of the loan 贷款本金额
MkCq$MA amount of rates chargeable 应征差饷数额
erW[q amount of share capital 股本额
},;ymk|g[ amount of sums assured 承保款额
VYj*LiR amount of variation 变动幅度
lNQ8$b amount of vote 拨款数额
oieZopYA amount payable 应付款额
# {'1\@q amount receivable 应收款额
n=+K$ R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
y_F{C 9KE analysis 分析
2Kg+SLU[~ ancillary risk 附属风险
[!k#au+#c annual account 周年帐目;周年帐目报表;年度决算;年结
4-wCk=I annual accounting date 年结日期
l^$8;$Rq
annual allowance 每年免税额;年积金;年度津贴;年津
PI5a'k0F annual balance 年度余额
Y4 < annual disposable income 每年可动用收入
ofu
{g annual estimates 周年预算
n:#gKR-J annual fee 年费
Q#2gjR r annual general meeting 周年大会
ox2?d<dC6 annual growth rate 年增率;每年增长率
(i"@{[IP annual long-term supplement 长期个案每年补助金
WN+D}z] annual pensionable emolument 可供计算退休金的年薪
c@]_V
annual report 年报
sr*3uI-)L Annual Report on the Consumer Price Index 《消费物价指数年报》
"kHQ}#6r annual return 周年报表;周年申报表;每年报税表格
rphfW: Annual Return Rules 《周年报表规则》
zxV,v*L) annual review of consumer prices 每年消费物价回顾
r z annual roll-forward basis 逐年延展方式
b;;C>< annual salary 年薪
Cqy)+x_OQ, annual statement 年度报表;年度决算表
VX`E7Sf!} 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
T,sArKBI annuitant 年金受益人
6u'+#nm annuity 年金
a+--2+~= annuity contract 年金合约
8!T6N2O6d annuity on human life 人寿年金
aUBGp: ( antecedent debt 先前的债项
f.~-31 ante-dated cheque 倒填日期支票
5dPPm%U{ anticipated expenditure 预期开支
uzA_Zjx anticipated net profit 预期纯利
.YT&V anticipated revenue 预期收入
O'OVj anti-inflation measure 反通货膨胀措施
0CTUcVM#9 anti-inflationary stance 反通货膨胀立场
E[Rd=/P6 apparent deficit 表面赤字
E`DsRR < apparent financial solvency 表面偿债能力
"/O`#Do/ apparent partner 表面合伙人
h)MU^aP application for personal assessment 个人入息课税申请书
,hV}wK! application of fund 资金应用
)<vU F]e~ application to release as liquidator and to destruct the books of accounts and documents
,xJ1\_GI` 申请免除清盘人职务及毁灭帐簿与文件
~ e4Pj`?=K appointed actuary 委任精算师
Jp0*Y-*Y appointed auditor 委任核数师;委任审计师
giDe appointed trustee 委任的受托人
UZ`G S$D@ appointer 委任人
+-VkRr# apportioned pro rata 按比例分摊
%]zaX-2dm! apportionment 分配;分摊
(eOzntp8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|?tUUT!`t apportionment formula 分摊方程式
2GHmA_7P apportionment of estate duty 遗产税的分摊
'}Tf9L% appraisal 估价;评估
vuOixAkw appreciable growth 可观增长
SR4cR)Iz appreciable impact 显着影响
rTgCmr'& appreciable increase 可观增长
^D{!!)O appreciation 增值;升值
CfSpwkg appreciation against other currencies 相对其他货币升值
) sh+cfTCb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
U1Z.#ETnM appreciation tax 增值税
RO]Vn]qb appropriation 拨款;拨用;拨付
h]DS$WZ appropriation account 拨款帐目
3%g\)Cs Appropriation Bill 拨款法案
78iu<L+If appropriation-in-aid system 补助拨款办法
5$(qnOi approved assets 核准资产
ncGg@$E approved basket stock 认可一篮子证券
L*rND15 approved budget 核准预算
+8rGStv approved charitable donation 认可慈善捐款
";&5@H| approved charitable institution 认可慈善机构
CPw=?<db approved currency 核准货币;认可货币
m~LB0u$ac approved estimates 核准预算
4l7FV<g approved estimates of expenditure 核准开支预算
IC1oW) approved overseas insurer 核准海外保险人
Gs2|#*6 approved overseas trust company 核准海外信托公司
nO'lN<L approved pooled investment fund 核准汇集投资基金
TT'sO[N[ approved provident fund scheme 认可公积金计划
/O@dqEbc approved provision 核准拨款
OF4iGFw approved redeemable share 核准可赎回股份
;{zgp approved regional stock 认可地区性证券
O e-FI+7 approved retirement scheme 认可退休金计划
3kAhvL approved subordinated loan 核准附属贷款
E*uz|w3S)Y arbitrage 套戥;套汇;套利
x }8 U\ arbitrageur 套戥者;套汇者
nkv+O$LXP arbitrary amount 临时款项
dK5|tWJX arrangement 措施;安排;协定
Q :<&<i=I arrears 欠款
^UB<U#8, arrears of pay 欠付薪酬
':} arrears of revenue 逾期未收税款;逾期未收的帐项
xXCSaBS~ articles of association 组织章程;组织细则;组织章程细则
WB:NV=&^ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
'_f]qNy ascertainment of profit 确定利润
8 f""@TTp "Asia Clear" “亚洲结算系统”
JD Q7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ot"3 3I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Y5 BWg Asian Development Fund [ADF] 亚洲发展基金
gJkk0wokC Asian dollar bond 亚洲美元债券
W'>"E/Tx#O Asian dollar market 亚洲美元市场
yJ\K\\] Asian dollar rate 亚洲美元利率
*?'^Rc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V<ZohB?y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K,!"5W rX* asked price 沽盘;喊价;索价;卖方报价
W+F^(SC\ assessable income 应评税入息
9]{(~=D7 assessable loss 应评税亏损
, ;'y <GA assessable profit 应评税利润
eQiK\iDS assessable value 应评税值
IfeCSK,x assessed profit 估定利润
-v'|#q assessed value 经评估价值
$P9'"a)Lm assessment 评税;评定;估价;评税单
yX^/Oc@j assessment number 评税编号;估价编号
Rh[%UNl assessment of additional tax 补加税评税
_y,?Cj=u| assessment of performance 业绩评估;实绩评价
Nq$Xe~,* Assessor 评税主任
8f\sG:$ asset price bubbles 资产价格泡沫
+A
4};]W| asset-backed securities 具资产保证的证券
@w%{yzr% assets accretion 资产增值
6AM-^S@ assets and liabilities 资产与负债
=B0#z]qu assets betterment statement 资产递增表;资产改进表
Gu3# y"a> assets lending 实物放款;有抵押贷款
&YSjwRr
assets of the company passing on the death 死者去世时转移的公司资产
(?G?9M#7_ assets pledged as security for liabilities 用作负债抵押的资产
gPo3jw o$ assets portfolio 资产投资组合
|#y+iXTJ assets price 资产价格
z'FpP assets quality 资产质素
E{Tvjh+ assets realization 资产变现
_{eH"
,( assets refinancing arrangement 资产再集资安排
@v#]+9F assets securitization 资产证券化
Uz;z assets situated outside Hong Kong 在香港以外地方的资产
Wfw6(L assets stripping 削减资产;拆卖资产
{Q%"{h'] assets value 资产值
8lI'[Y?3. assignee 承让人
H=_ Wio assignment 转让;转让书;转让契
BIBBp=+ assignment of interest 权益转让
mbij& 0 assignment of letters patent and trade mark 专利证书及商标转让
O|5Z-r0< assignment of property 物业转让;物业转让书
_P^ xX'v assignment right 转让权
,#NH]T`c1 assignor 转让人
Gkc.HFn( associate 有联系的人;有关连人士;相联者;合伙人;联系人
*dTI4k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o7qZy |\4S associate member 附属会员
ai3wSUYJi associated body corporate 相联法人团体
i9QL}d associated company 相联公司;联属公司
5Tl3k=o} associated corporation 相联法团
P?.j
w I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3M?vK(zG>P 公认会计师公会〔英国〕
c]u^0X?& Association of Futures Exchange Brokers 香港期货经纪协会
"JH
/ODm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o
0-3[W'x< association of underwriters 承保人组织
da'7*
&/ assumption of control 接管
QR.] ?t;1 assurance 担保;保险;转易;转易书
{JJq/[j assurance of interest 权益的转易
-Um|:[*I at 19XX price 按一九XX年价格计算
\Q
CH.~] at a discount 按赔价计算;按贴水价格计算;打折扣
<b5J"i&m at a premium 按溢价计算;按升水价格计算
4v=NmO} at call 通知付款;按通知
\Y>!vh X at constant market price 按固定市价计算
3I" <\M4x at constant price 按固定价格计算
`4@_Y< at cost 按成本计算
i*T>,z at current market price 按当时市价计算;按现时市价计算
`8.Oc;*zu at current price 按当时价格计算;按现时价格计算
2[O\"a% at factor cost 按要素成本计算;按生产要素成本计算
&s+F+8"P+ at money-of-the-day price 按付款当日价格计算
B{In
"R8 at or better 按指定或较佳价位〔买卖指令〕
7QO QG:- at par 按面值计算;平价
x]6wiV at sight 见票即付
qoifzEc`U at the close 按收市盘
ug|'}\LY at the opening 按开市盘
}'"4q attestation 见证;见证条款
#dd-rooQuD at-the-money option 平价期权
C6!P8qX attorney 受权人;受托代表人
B!;qz[]I attornment 新拥有人承认书
AP2BND9 attributable profit 可归属利润
cAL*Md8+ attributable share value 可归属股份价值
l'K3)yQEJ Auckland Stock Exchange 奥克兰证券交易所
YFGQPg auction 拍卖
SWrt 4G auctioneer 拍卖商
,X&(BQj h audit 审计;核数
.y)Y20=o! Audit Commission 审计署
snl$v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
voD0u 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
>h[ {_+ audit review 帐目审查
0cpI2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ranlbxp2l audited account 审计帐目;经审计的帐目
GC<zL} audited annual account 经审计的周年帐目
FtEmSKD audited balance sheet 经审计的资产负债表
7jf%-X auditor 核数师;核数主任;审计师
DKvNQ:fI>9 auditor's certificate 核数师证明书;审计师证明书
6G6B!x auditor's report 核数师报告;审计师报告
f19~B[a Aussie bond 澳元债券
b{Qg$ZJeR austerity budget 紧缩预算
x}c%8dO#J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F1q a`j^' Australia All Ordinaries Index 澳洲所有普通股票指数
*<5zMSZO Australian Dollar [AUD] 澳元
W=$cQ(x4Z Australian Options Market 澳大利亚期权市场
P+hp'YK1 Australian Securities Commission 澳洲证券事务监察委员会
UTThl2=+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;)SWUXa;{ Australian Stock Exchange 澳大利亚证券交易所
LK?V`J5wY Austrian Schilling [ATS] 奥地利先令
Q)H1\ authentication 认证;鉴证
[h3y8O authority to purchase 委托购买证;委购书
x c[BQ|P= authorization 认可;核准;授权;授权书
G T3wJQ5N authorization by direction 指示授权
MV~-']2u authorization by instruction 指令授权
^EG@tB $< authorization by warrant 令状授权
7p!w(N?s authorization of unit trust 单位信托的认可
I1TzPe authorized agent 指定代理人
=`
%iv|>r0 authorized capital 法定资本
_F"o0K!u authorized clerk 出市员
:J'ibb1 authorized dealer 认可交易商
,)CRozC\}K authorized financial institution 认可财务机构
4;_<CB authorized fund 认可基金
o|FY-+ authorized fund house 获授权的基金公司;认可基金公司
IhRYV`: authorized institution 认可机构
RyJN=;5p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[xrM){ItW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1\~-No authorized insurer 获授权保险人;获认可承保人
E2
5:eEXa authorized investment 特准投资项目
RjOQSy3 authorized person 获授权人
On^jHqLaE authorized representative 获授权代表
.2si[:_(p authorized share capital 法定股本
=Y0>b4 automated quotation system 自动报价系统
.ZB/!WiF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(t{m(;/ 自动交易系统〔香港期货交易所有限公司〕
s*XwU automatic adjustment mechanism 自动调整机制
b')Lj]%;k automatic adjustment system 自动调整系统
=,UuQJ,l Automatic Clearing House 自动票据交换所
l5}b.B^w automatic exchange rates accumulation system 自动化汇率累集系统
Rzolue 8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,%L>TD'48s automatic teller machine [ATM] 自动柜员机
<gdKuoY autopay 自动转帐
p-6(>,+E[ available assets 可用资产
EJbFo682 available fiscal reserve 现存财政储备
,IODV`L available profit 可用利润
IO(Y_7 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
<0,szw average 平均;平均数;海损
s[ CnJZ\q average basic salary 平均基本薪金
0(
s
io\ average consumer expenditure 平均消费开支;一般消费开支
H/eyc` average cost 平均成本
bay7%[BLB average cost of land production 增辟土地平均成本
f\Fk+)e@ average daily turnover 平均每日成交额
:=<0Z1S average daily wage rate 平均每日工资率
e2onR~Cf average expenditure pattern 平均开支模式
j.5;0b_L^ average growth rate 平均增长率
9Xr @ll average net fixed assets 固定资产平均净值
RZV8{ average of relatives 相对价格平均数
nhUL{ER average price 平均价格
^J([w~& average propensity to consume 平均消费倾向;一般消费倾向
uAWmg8 average propensity to save 平均储蓄倾向;一般储蓄倾向
gEE6O%]g average rate 平均率
o*L#S1yL average revenue 平均收入;平均收益
e-taBrl; average stock 平均库存;平均存货
kH)JBx. average yearly rent 平均年租
GmA5E avoidance of double taxation 避免双重课税
mp{r$tc avoidance of tax 避税