A:
q@;1{ A share A股;甲类股份
g>w {{G abatement of tax 减税;减扣免税额
UugR ABN AMRO Bank N.V. 荷兰银行
Qb55q`'z above-the-line expenditure 线上项目支出;经常预算支出
#a2Z.a<V above-the-line receipt 线上项目收入;经常预算收入
N`3^:EJL8 ABSA Asia Limited 南非联合亚洲有限公司
;(;~yB|NZ5 absolute change 绝对数值变更
9}Z;(,6/.\ absolute expenditure 实际开支
=n_z `I absolute guideline figure 绝对准则数字
r:E4Wi{\ absolute interest 绝对权益
a^E>LJL absolute order of discharge 绝对破产解除令
C]l)Pz$ absolute profit margin 绝对利润幅度
jvD_{r absolute value 实值;绝对值
`-R&4%t% absolutely vested interest 绝对既得权益
:F#^Q%-IS absorbed cost 已吸收成本;已分摊成本
fkImX:|q absorption 吸收;分摊;合并
s,!vBSn8 absorption rate 吸收率;摊配率;分摊率
/"m#mhL ACB Finance Limited 亚洲商业财务有限公司
o:"(\$ acceptable form of reciprocity 合理的互惠条件
8faT@J'e; acceptable rate 适当利率;适当汇率
>&R@L KP acceptance agreement 承兑协议
}~ N\A acceptance for honour 参加承兑
"L1LL
iS acceptor 承兑人;接受人;受票人
05\0g9 acceptor for honour 参加承兑人
Qy}pn=#Q accident insurance 意外保险
4GeN<9~YS Accident Insurance Association of Hong Kong 香港意外保险公会
f&$;iE accident insurance scheme 意外保险计划
&)JoB accident year basis 意外年度基准
@,;h!vB*= accommodation 通融;贷款
hA1B C3 accommodation bill 通融票据;空头票据
YWD gRb accommodation party 汇票代发人
e6tU8`z account balance 帐户余额;帐户结余
#R31VQwK5 account book 帐簿
3O1Lv2)_ account collected in advance 预收款项
Nq\)o{<1 account current book 往来帐簿
gd#?rc*f<3 account of after-acquired property 事后取得的财产报告
H\ E%.QIx account of defaulter 拖欠帐目
*8;<w~ account payable 应付帐款
-aE,KQ account payee only [A/C payee only] 只可转帐;存入收款人帐户
* a1q M? account receivable 应收帐款
;mz#$"( account receivable report 应收帐款报表
qwnVtD account statement 结单;帐单;会计财务报表
J(maJuY account title 帐户名称;会计科目
[cZ/)tm accountant's report 会计师报告
V>E7!LIn. Accountant's Report Rules 会计师报告规则
7bRfkKD accounting and auditing procedure 会计与审计程序;会计与核数程序
&+ PVY>q Accounting Arrangements 《会计安排》
=3SJl1w1 accounting basis 会计基础
$UK m[:7 accounting by Official Receiver 破产管理署署长呈交的帐目
#Dz"g_d Accounting Circular 《会计通告》
G|-RscPe accounting class 会计类别
V*(x@pF accounting date 记帐日期;会计结算日期
=5fY3%^b{ accounting for money 款项核算
AcH!KbYf Accounting Officer 会计主任
(JnEso-V accounting period 会计报告期;会计期
PO0Od z accounting policy 会计政策;会计方针
)p> p3b g accounting practice 会计惯例
&b*v7c=o accounting principle 会计准则
n+Conp/ accounting record 会计记录
h"Wpb}FT accounting report 会计报告
:V#xrH8R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~UQ<8`@a Accounting Society of China 中国会计学会
qp#Euq6 accounting statement 会计报表
_dCDT$^&r accounting system 会计制度;会计系统
YPq:z"`-y4 accounting transaction 会计事项;帐务交易
QHUFS{G] accounting treatment 会计处理
Ex*{iJ;\ accounting year 会计年度
qvGmJN0 accretion 增值;添加
'73}{" ' accrual 应计项目;应累算数目
!Icznou\ accrual basis 应计制;权责发生制
n
c~JAT#' accrual basis accounting 应计制会计;权责发生制会计
QfPw50N; accrue 应累算;应计
<&O*'
<6C accrued benefit 应累算利益
0raFb,6l accrued charges 应计费用
SAf)#HXa accrued cumulative preference share dividend 应累算的累积优先股股息
fZsw+PSy accrued expenses 应累算费用
PvjZoF[" accrued interest payable 应付利息;应计未付利息
O:T
49:R}r accrued interest receivable 应收利息;应计未收利息
45<gO1 accrued right 累算权益
\ISg6v{/ accruing profit 应累算的利润
7F~g A74h accumulated fiscal reserve 累积财政储备
T;{:a-8 accumulated profit 累积利润;滚存溢利
Z(R0IW accumulated reserve 累积储备
7 H:y=?X6 accumulation of surplus income 累积收益盈余
?2,D-3 { acquired assets 既得资产
+|pYu<OY acquisition 收购;购置;取得
P0hr=/h4 acquisition cost 购置成本
~!7x45(1# acquisition expenses 购置费用
'o0o.&/= acquisition of 100% interest 收购全部股权
Lr6C@pI acquisition of control 取得控制权
_:5t~29 acquisition of fixed assets 购置固定资产
Z0y~%[1X acquisition of shell “买壳”
.v'`TD).6 acquisition price 收购价
8No'8(dPX act of God 天灾
a$^)~2U{ acting partner 执事合伙人
'X6Y!VDd active market 买卖活跃的市场;交投畅旺的市场;旺市
R ;A8y active partner 积极参与的合伙人
?vI2mra+ active trading 交投活跃
[cznhIvyO actual circulation 实际流通
Y= =5\;- actual cost 实际成本
Ya!e83-r actual expenditure 实际开支;实际支出
O#O"]A actual income 实际入息;实际收入;实际收益
aE3eYl9u actual market 现货市场
.;ofRx< actual price 现货价;实际价格
_G.!^+)kEm actual profit 实际利润
D2gyn-]\ actual quotation 实盘;实际价位;实际报价
U,6sR actual year basis 按实际年度计算
IqsUtWSp actuals 实货
8tna<Hx actuarial investigation 精算调查
gVh&c4 actuarial principle 精算原则
l`:u5\ rM actuarial report 精算师报告
5ZH3}B^L$ Actuarial Society of Hong Kong 香港精算学会
p>3QW3< actuarial valuation 精算师估值
"XLtrAu{ actuary 精算师
K[/L!.Ag ad referendum agreement 暂定协议;有待覆核的协定
zF{~Md1 ad valorem duty 从价税;按值征税
Dr=$ }Y ad valorem duty system 从价税制
XD0a :T) ad valorem fee 从价费
BYhiP/^ ad valorem tariff 从价关税
ZUS5z+o additional allowance 额外免税额
{[Y7h}7 additional amount for unexpired risk 未过期风险的额外款额
[UC_ additional assessable profit 补加应评税利润
$o\z4_I additional assessment 补加评税
T{`VUS/ additional commitment 额外承担
LYd:S additional commitment vote 额外承担拨款
~jHuJ`]DF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
IO=$+c additional dependent parent allowance 供养父母额外免税额
-vY5h%7kf additional provision 额外拨款
l Ib
d9F additional stamp duty 附加印花税
nHq4f&(H additional tax 补加税罚款;补加税款
wQd8/&mmk Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ANM=:EtP adjudged bankrupt 被裁定破产
WvfM.D!
adjudicated bankrupt 裁定破产人
h*!oHS~/l adjudication fee 裁定费;评定印花税额手续费;评估契据费
T{m) = (q adjudication of bankruptcy 裁定破产;宣告破产
S^p^)
fAmF adjudication of insolvency 裁定无力偿还债务
rKFnivGT adjusted actual 经调整的实数;调整后的实数
J` gG`? adjusted current assets 经调整的流动资产;调整后的流动资产
o~\.jQQxa adjusted figure 经调整的数字;调整后的数额
B9$f y).Gp adjusted liabilities 经调整的负债;调整后的负债
}mIN)o adjusted loss 经调整的亏损;调整后的亏损
B]() 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
aBG^Xhx adjusted profit 经调整的利润;调整后的利润
+/RR!vG, adjusted surplus 经调整的盈余额;调整后的盈余额
4pQf*l8e adjusted value 经调整的价值;调整后的价值
?nbu`K6T adjustment 调整;修订;理算〔保险〕
YwF&-~mp7n adjustment centre 调剂中心
aT}Hc5L,b adjustment lag 调整过程的时间差距;调整时差
w $-q& adjustment mechanism 调整机制
G}+@C] adjustment of loss 亏损调整
t1J3'lS adjustment process 调整过程;调整程序
Z2})n
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\O;/wf0Hg administered exchange rate 受管制汇率
8zlvzp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iDl#foXa` administration expenses 行政费用
Cojs;`3iF: administration fee 手续费;行政费
]adgOlM administration in bankruptcy 破产管理
BN%cX2j administration order 遗产管理令
H&p: administrator 管理人;遗产管理人
:3D6OBkB administrator of the estate 遗产管理人
7qUg~GJX admission of debt 债项承认书
y {Bajil admission of proof 接纳债权证明
E0fMFG^P advance 放贷款项;垫付款项;预支款项;预付款项
u%yYLpaKf advance account 暂支帐目;预付款帐户
9*K-d'm advance compensation 预付补偿金
$':5uU1} advance from shareholder 股东垫款
A[7H-1- advance pending reimbursement 预支以待日后付还
z[<Na3] advanced economy 先进经济体系
;|?_C8 advancement 预付;预付财产
&oHr]=xA advances warrant 垫款令
(?^ F }] advancing 贷出
rXMc0SPk adverse balance 逆差
FGyrDRDwC adverse exchange 逆汇
`L7^f! advertisement addressed to shareholders 在报章刊登的致股东通告
\z FCph4 advice for collection 托收通知书
lZ[J1:% advice of drawing 提款通知书;汇票通知书
~1}fL 1~5 advice of payment 付款通知
w6X:39d Advisory Committee [Securities and Futures Commission]
fiA8W 谘询委员会〔证券及期货事务监察委员会〕
R13k2jLSQ Advisory Committee on Diversification 经济多元化谘询委员会
Et(H6O8 affidavit 誓章;遗产申报誓章
pt3)yj&XE affidavit of no receipt 述明无收款的誓章
.$W} affiliate 联号;联营公司;附属公司
G/},lUzLg affiliated company 附属公司;联号;联营公司
G<<;a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q. Jx|x affordability 负担能力
uM\\(g} African Development Bank [AfDB] 非洲开发银行
lemV&$WN| after-acquired property 事后取得的财产
HpIi- Es7C after-hours dealing 市后交易
':_gYA after-tax profit 税后盈利;税后利润;税后溢利
Yu_
eCq5/ agency agreement 代理协议
$V?sD{=W agency expenses 代理机构的开支
_xi&%F/ agency fee 代理费
7_qsVhh]$E Agency Law 《代理法》
',WJ'g agent 代理人;承销人
=LK`mNA agent of company 公司代理人
qM26:kB{ agent's fee 代理人费;经纪费
!]A/ID0K aggregate 总计;总数;总体数字
1D8S}=5& aggregate amount 总款额;总额
W=293mME aggregate assets and liabilities 总体资产与负债
?f'`b<o aggregate at constant price 按固定价格计算的总体数字
JLo E)\Mi aggregate demand 总需求
N: 38N aggregate gross position 总持仓量
K8BlEF` aggregate limit 总限额
n[K%Xs) aggregate of salaries tax 合计薪俸税
7]5~ml3: aggregate performance 总体表现;总体业绩
c?c\6*O aggregate supply 总体供应
s91[DT4 aggregate surplus 总盈余
t5K#nRd Z: aggregate total 整体总额
pxedj aggregate value 总值;合计价值
Z+);}>-5 aggregated basis 合计基准
04v
~K aggregated net chargeable income 合计应课税入息实额
&Fuk+Cu{ aggregation 合并计算;合计;总和
Sw-2vnSdM aggregation of incomes of husband and wife 夫妇入息合并计算
xele;)Y aggregation of property 财产的总和
ip{b*@K agio 差价;贴水
t4:/qy 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》
pG)dF@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8L/XZ) 《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》
)AdwA+-x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T8&sPt,f 《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》
!qlk-0&` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*,O3@,+>H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>rP[Xox' agreement for a settlement 授产协议
zIS ,N ' agreement for assignment 转让协议
=1|p$@L`% agreement for sale 售卖协议;买卖协议
0~WXA=XG agreement for sale and purchase 买卖协议
Q7v1xBM agreement for the payment of interest 支付利息协议
_G<Wq`0w) agreement for the repayment of money 还款协议
`uusUw-Gf agreement of reinsurance 再保险协议
I D-I<Ev Agricultural Bank of China 中国农业银行
A(`Mwh+ air passenger departure tax 飞机乘客离境税
&;JeLL1J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^
.A airport tax 机场税
Gkfzb>_V] alcohol duty 酒精税
B]gyj alienation 让与;让渡;转让
:cXN
Fu\C alimony 生活费;赡养费
v6uRzFw
All Ordinaries Index [AOI] 所有普通股指数
/.A"HGAk all risks 全险;综合险
~Cyn w( All Sales Record for Stock Market 《股票市场成交报告》
*tR'K#:&g! Allied Capital Resources Limited 新联财务有限公司
c0&!S-4M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N;!!*3a9= allocation letter 拨款信件
wCv9VvF` allocation of fund 分配款项;预留款项
x*TJYST allocation of profit 利润分配;溢利分配
lm&^`Bn) allocation warrant 拨款令
z}$.A9yn allotment 分配;配股
+N2ILE8[< allotment notice 股份配售通知;配股通知
upeioC q allotment of shares 股份分配
+tg${3ti_ allowable 可获宽免;免税的
PX/^* allowable business loss 可扣除的营业亏损
!>Q\Y`a,* allowable expenses 可扣税的支出
LZs'hA<L allowance 免税额;津贴;备抵;准备金
xkSVD6Km allowance for debts 债项的免税额
}jWg&<5+z allowance for depreciation by wear and tear 耗损折旧免税额
U-,s/VQ? allowance for funeral expenses 殡殓费的免税额
rqm":N8@ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
G6x'Myg I allowance for repairs and outgoings 修葺及支出方面的免税额
hPgYKa8u allowance to debtor 给债务人的津贴
f$dIPt( alteration of capital 资本更改
[4dX[ alternate trustee 候补受托人
Hm|N{ amalgamation 合并
swJQwY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=kK%,Mr ambit of charges 征税范围;收费范围
l4iklg3 amended valuation 经修订的估值
a gL@A American Commodities Exchange 美国商品交易所
>+!Ef American Express Bank Limited 美国运通银行
W* v3B. American Stock Exchange 美国证券交易所
`Nz`5}8.? amortization 摊销
"K+EZ%~< amount due from banks 存放银行同业的款项
\,v+ejhw amount due from banks abroad 存放海外银行同业的款项
3%Q9521 amount due from holding companies 控股公司欠款
jPx}-_jM amount due from local banks 存放本港银行同业的款项
QX=x^(M$m amount due to banks 银行同业的存款
:B7U),T amount due to banks abroad 海外银行同业的存款
&=:3/;c amount due to holding companies 控股公司存款
6P,uy;PJ amount due to local banks 本港银行同业的存款
YZtd IG amount due to outport banks 外埠银行同业的存款
qFq$a9w|@ amount for note issue 发行纸币的款额
H(M{hfa| amount of bond 担保契据的款额
*{Z=)k% amount of consideration 代价款额
=1
S%E amount of contribution 供款数额
[U"/A1p amount of indebtedness 负债款额
cJTwgm? amount of principal of the loan 贷款本金额
DpT$19Q+ amount of rates chargeable 应征差饷数额
?*7Mn` amount of share capital 股本额
N|Xm{@C amount of sums assured 承保款额
n:k4t amount of variation 变动幅度
yg~@}_C2_ amount of vote 拨款数额
M,bs`amz amount payable 应付款额
ja&m-CFK amount receivable 应收款额
*BF[thB:a Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0?gHRdU" analysis 分析
27$,D XD ancillary risk 附属风险
'ShK7j$ annual account 周年帐目;周年帐目报表;年度决算;年结
]bpgsW:Xu annual accounting date 年结日期
?k;htJcGv annual allowance 每年免税额;年积金;年度津贴;年津
(-&d0a9N annual balance 年度余额
n}(A4^=4KQ annual disposable income 每年可动用收入
,j.bdlI# annual estimates 周年预算
``6- annual fee 年费
wQ@:0GJH annual general meeting 周年大会
D&~%w! annual growth rate 年增率;每年增长率
V@O)7ND annual long-term supplement 长期个案每年补助金
&Vgpv#&Cfx annual pensionable emolument 可供计算退休金的年薪
WBm)Q#1: annual report 年报
~vM99hW Annual Report on the Consumer Price Index 《消费物价指数年报》
F*>#Xr~/ annual return 周年报表;周年申报表;每年报税表格
uhp.Yv@c Annual Return Rules 《周年报表规则》
{s*2d P) annual review of consumer prices 每年消费物价回顾
{ w sT annual roll-forward basis 逐年延展方式
?A*!rW:l; annual salary 年薪
`r~3Pf).4 annual statement 年度报表;年度决算表
CXyb8z4/+ 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
eR6vO5to annuitant 年金受益人
v_WQ<G? annuity 年金
ylQj2B,CB annuity contract 年金合约
$&KkZ annuity on human life 人寿年金
*kYGXT,f] antecedent debt 先前的债项
& 0WQF ante-dated cheque 倒填日期支票
yBIX<P)vE' anticipated expenditure 预期开支
;z N1Qb anticipated net profit 预期纯利
uN>5Eh&=Pf anticipated revenue 预期收入
Pw thYy anti-inflation measure 反通货膨胀措施
#(i
pF anti-inflationary stance 反通货膨胀立场
a'dlAda apparent deficit 表面赤字
]t`SCsoo apparent financial solvency 表面偿债能力
: T7(sf*!* apparent partner 表面合伙人
YhS_ ,3E application for personal assessment 个人入息课税申请书
CS(2bj^6D application of fund 资金应用
nb<o o:^ application to release as liquidator and to destruct the books of accounts and documents
v}d)uPl}; 申请免除清盘人职务及毁灭帐簿与文件
83gWA>Odh appointed actuary 委任精算师
_*Z3,*~"X appointed auditor 委任核数师;委任审计师
@7C.0>W_A appointed trustee 委任的受托人
P R3Arfle appointer 委任人
C1UU v=| apportioned pro rata 按比例分摊
QKlsBq apportionment 分配;分摊
f% )9!qeW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
cBZEyy& apportionment formula 分摊方程式
-GHd]7n apportionment of estate duty 遗产税的分摊
]W`?0VwF appraisal 估价;评估
q#8yU\J|, appreciable growth 可观增长
_N^w5EBC] appreciable impact 显着影响
#vga
qe9 appreciable increase 可观增长
9q_{_%G% appreciation 增值;升值
)OxcCV?5Z appreciation against other currencies 相对其他货币升值
kROIVO1|` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
18QqZ,t appreciation tax 增值税
+qC[X~\ appropriation 拨款;拨用;拨付
,I x>.^| appropriation account 拨款帐目
2Ki_d Appropriation Bill 拨款法案
~"SQwE| appropriation-in-aid system 补助拨款办法
|l+5E approved assets 核准资产
M\{\WyeX approved basket stock 认可一篮子证券
ftR& 5!Wm approved budget 核准预算
oeZuvPCl approved charitable donation 认可慈善捐款
vszm9Qf approved charitable institution 认可慈善机构
4YikC approved currency 核准货币;认可货币
!3Pmjip approved estimates 核准预算
m}s.a.x approved estimates of expenditure 核准开支预算
'6&o:t approved overseas insurer 核准海外保险人
9,`i[Dzp approved overseas trust company 核准海外信托公司
mY4pvpZw8 approved pooled investment fund 核准汇集投资基金
lMvOYv approved provident fund scheme 认可公积金计划
.7gh2K approved provision 核准拨款
prz COw approved redeemable share 核准可赎回股份
~h; approved regional stock 认可地区性证券
rpm \!O approved retirement scheme 认可退休金计划
"YgpgW approved subordinated loan 核准附属贷款
e7xBi!I)~ arbitrage 套戥;套汇;套利
W3/bM>1 arbitrageur 套戥者;套汇者
rD SYR\cg arbitrary amount 临时款项
eDZ8F^0 arrangement 措施;安排;协定
f?)7MR= arrears 欠款
PD.$a-t arrears of pay 欠付薪酬
4hwb]
Yz arrears of revenue 逾期未收税款;逾期未收的帐项
|;wc8; articles of association 组织章程;组织细则;组织章程细则
[=q/f2_1. Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
@GQfBV|3 ascertainment of profit 确定利润
`HXv_9 "Asia Clear" “亚洲结算系统”
-GPJ,S V> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
bkDVW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2RX]~} Asian Development Fund [ADF] 亚洲发展基金
Nb&j?./ Asian dollar bond 亚洲美元债券
eb\S pdM6 Asian dollar market 亚洲美元市场
6Qt(Yu*s Asian dollar rate 亚洲美元利率
%0C [v7\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<7\j\` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B=a+cT asked price 沽盘;喊价;索价;卖方报价
-|#{V.G3' assessable income 应评税入息
m.m6. assessable loss 应评税亏损
F8?2+w@P assessable profit 应评税利润
WK`o3ayH- assessable value 应评税值
2MRd assessed profit 估定利润
,X^3.ILz assessed value 经评估价值
`5Kg[nB: assessment 评税;评定;估价;评税单
9,INyEyAL assessment number 评税编号;估价编号
:kR>wX assessment of additional tax 补加税评税
lK=Is
v+ assessment of performance 业绩评估;实绩评价
s"=TM$Vb Assessor 评税主任
F%|P#CaB asset price bubbles 资产价格泡沫
1Z< ^8L< asset-backed securities 具资产保证的证券
]|CcQ1#|H assets accretion 资产增值
M=liG+d assets and liabilities 资产与负债
{wz)^A
sy assets betterment statement 资产递增表;资产改进表
&S{r;N5u assets lending 实物放款;有抵押贷款
w{*kbGB8s7 assets of the company passing on the death 死者去世时转移的公司资产
}S uj=oFp assets pledged as security for liabilities 用作负债抵押的资产
{q)d assets portfolio 资产投资组合
qhGz2<}_j assets price 资产价格
LVB wWlJ assets quality 资产质素
\
T#|<= assets realization 资产变现
mxgT}L0i assets refinancing arrangement 资产再集资安排
B<SE|~\2 assets securitization 资产证券化
j J{F0o assets situated outside Hong Kong 在香港以外地方的资产
r&4Xf#QD6 assets stripping 削减资产;拆卖资产
&<e18L7a assets value 资产值
DH?n~qKpC assignee 承让人
*0>`XK$mWo assignment 转让;转让书;转让契
p*Q-o assignment of interest 权益转让
hE {";/}J assignment of letters patent and trade mark 专利证书及商标转让
$\NqD:fgb assignment of property 物业转让;物业转让书
$vu*# .w assignment right 转让权
-13}]Gls7Q assignor 转让人
>wh v*@Fr associate 有联系的人;有关连人士;相联者;合伙人;联系人
GfELL`yz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
00 x- associate member 附属会员
v-z%3x.f associated body corporate 相联法人团体
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{X associated company 相联公司;联属公司
Nj4CkMM[3 associated corporation 相联法团
<4Gy~? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(BLxK)0<" 公认会计师公会〔英国〕
U~][
ph Association of Futures Exchange Brokers 香港期货经纪协会
@.-S(MNR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
({j8|{)+ association of underwriters 承保人组织
v'S]g^ assumption of control 接管
T<0 r, assurance 担保;保险;转易;转易书
nnj<k5 assurance of interest 权益的转易
F
`o9GLxM} at 19XX price 按一九XX年价格计算
wvq4 P at a discount 按赔价计算;按贴水价格计算;打折扣
Jo\MDyb] at a premium 按溢价计算;按升水价格计算
.3C::~: at call 通知付款;按通知
kAEq +{h at constant market price 按固定市价计算
8+[Vo_] at constant price 按固定价格计算
eI$V2 at cost 按成本计算
F^gTID at current market price 按当时市价计算;按现时市价计算
i1uoYb?4(I at current price 按当时价格计算;按现时价格计算
E\!X$ at factor cost 按要素成本计算;按生产要素成本计算
vT EqT at money-of-the-day price 按付款当日价格计算
6
^3RfF^W at or better 按指定或较佳价位〔买卖指令〕
G"?7 Z&+ at par 按面值计算;平价
@\&j3A at sight 见票即付
CnB[ImMs(A at the close 按收市盘
T]wI) at the opening 按开市盘
,7j8+p|}, attestation 见证;见证条款
j_2g*lQ7a at-the-money option 平价期权
/7D5I\ attorney 受权人;受托代表人
jM$bWtq2 attornment 新拥有人承认书
`TJhH<z"% attributable profit 可归属利润
$Lj]NtO attributable share value 可归属股份价值
R/v|ZvI Auckland Stock Exchange 奥克兰证券交易所
D-/6RVq0m auction 拍卖
&"%Ws{Qn] auctioneer 拍卖商
;=,-C;` audit 审计;核数
`;}`>!8j Audit Commission 审计署
MOQ6&C`7q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#4m5I=" 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
"a[;{s{{. audit review 帐目审查
!tTv$L> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)<V!lsUx'- audited account 审计帐目;经审计的帐目
Nx.9)MjI audited annual account 经审计的周年帐目
J`5+Zngr audited balance sheet 经审计的资产负债表
m
.(ja auditor 核数师;核数主任;审计师
1TQ?Fxj auditor's certificate 核数师证明书;审计师证明书
&5-1Cd E auditor's report 核数师报告;审计师报告
v,}C~L3 Aussie bond 澳元债券
i$] :Y`3h austerity budget 紧缩预算
*Vl#]81~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
fsjLD|?|: Australia All Ordinaries Index 澳洲所有普通股票指数
*}89.kCBF Australian Dollar [AUD] 澳元
LKvX~68 Australian Options Market 澳大利亚期权市场
r7W.}n* Australian Securities Commission 澳洲证券事务监察委员会
#k9&OS? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
H"/J R Australian Stock Exchange 澳大利亚证券交易所
}BM`4/ Austrian Schilling [ATS] 奥地利先令
#|E#Rkw! authentication 认证;鉴证
T@ESMPeU:X authority to purchase 委托购买证;委购书
(5jKUQ8Q> authorization 认可;核准;授权;授权书
ouCh2Y/_ authorization by direction 指示授权
n@+?tYk*e authorization by instruction 指令授权
y<6Sl6l* authorization by warrant 令状授权
qe&|6 M! authorization of unit trust 单位信托的认可
o`n8Fk}i authorized agent 指定代理人
l\
dPfJ authorized capital 法定资本
I?D=Q$s authorized clerk 出市员
RCTqV.L authorized dealer 认可交易商
o+hp#e authorized financial institution 认可财务机构
E&J<qTH9 authorized fund 认可基金
;cf$u}+ authorized fund house 获授权的基金公司;认可基金公司
\{<ml n authorized institution 认可机构
&PPnI(s^K authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gWHY7rv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4e>f}u5 authorized insurer 获授权保险人;获认可承保人
fZf>>mu@r' authorized investment 特准投资项目
o%+w:u. authorized person 获授权人
oU1N>,
authorized representative 获授权代表
vVtkB$]L authorized share capital 法定股本
x=rMjz-`_ automated quotation system 自动报价系统
BsXF'x<U* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
H$ nzyooh 自动交易系统〔香港期货交易所有限公司〕
8-+# !] automatic adjustment mechanism 自动调整机制
3q/"4D automatic adjustment system 自动调整系统
xKL(:ePS Automatic Clearing House 自动票据交换所
/
P@P1l|I automatic exchange rates accumulation system 自动化汇率累集系统
^) s6`: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pqs!kSJV automatic teller machine [ATM] 自动柜员机
H$?MPA-c autopay 自动转帐
8ZV!ld available assets 可用资产
"n3n-Y#' available fiscal reserve 现存财政储备
"d/54PKWx available profit 可用利润
JT}"CuC Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
9*j"@Rm average 平均;平均数;海损
,hNs{-* average basic salary 平均基本薪金
A*qR<cp[ average consumer expenditure 平均消费开支;一般消费开支
"=]'"'B: average cost 平均成本
?_{{iil average cost of land production 增辟土地平均成本
B[sI7D>Y average daily turnover 平均每日成交额
^K`PYai average daily wage rate 平均每日工资率
"?aE3$/ average expenditure pattern 平均开支模式
U{EcV%C2 average growth rate 平均增长率
]p(es,[ average net fixed assets 固定资产平均净值
T^8`ji average of relatives 相对价格平均数
dn~k_J=p average price 平均价格
_Hq)@AI average propensity to consume 平均消费倾向;一般消费倾向
E\4ZUGy0 average propensity to save 平均储蓄倾向;一般储蓄倾向
lnl>!z average rate 平均率
S5m.oHJI* average revenue 平均收入;平均收益
Yc[vH=gV} average stock 平均库存;平均存货
A5fzyG average yearly rent 平均年租
BThrv$D} avoidance of double taxation 避免双重课税
I7XM2xM avoidance of tax 避税