A:
PsYpxNr A share A股;甲类股份
2iOV/=+ abatement of tax 减税;减扣免税额
-"`=1l ABN AMRO Bank N.V. 荷兰银行
3mgD(,(^ above-the-line expenditure 线上项目支出;经常预算支出
=&]L00u. above-the-line receipt 线上项目收入;经常预算收入
^ c<Ve'- ABSA Asia Limited 南非联合亚洲有限公司
Wri<h:1 absolute change 绝对数值变更
bsX[UF absolute expenditure 实际开支
53D]3 absolute guideline figure 绝对准则数字
.]u/O`c] absolute interest 绝对权益
ZH8,KY" absolute order of discharge 绝对破产解除令
?}0 ,o. absolute profit margin 绝对利润幅度
|N2#ItBbW absolute value 实值;绝对值
Za9qjBH
absolutely vested interest 绝对既得权益
tYS06P^< absorbed cost 已吸收成本;已分摊成本
KHme&yMq absorption 吸收;分摊;合并
l;Wj] absorption rate 吸收率;摊配率;分摊率
`Oa
WGZ[ ACB Finance Limited 亚洲商业财务有限公司
~ a: acceptable form of reciprocity 合理的互惠条件
vQCy\Gi acceptable rate 适当利率;适当汇率
}j%5t ~Qa acceptance agreement 承兑协议
gJXaPJA{ acceptance for honour 参加承兑
+rd+0 `}C acceptor 承兑人;接受人;受票人
e=
AKD# acceptor for honour 参加承兑人
yAt^; accident insurance 意外保险
WJ#[LF!e Accident Insurance Association of Hong Kong 香港意外保险公会
\e;iT\=.( accident insurance scheme 意外保险计划
fu5=k:/c accident year basis 意外年度基准
A&VG~r$ accommodation 通融;贷款
KPF1cJ2N accommodation bill 通融票据;空头票据
SU0
hma8 accommodation party 汇票代发人
! mHO$bQ" account balance 帐户余额;帐户结余
fVlB=8DNk& account book 帐簿
5+'<R8{:, account collected in advance 预收款项
GJrG~T account current book 往来帐簿
C _Dn{ account of after-acquired property 事后取得的财产报告
;+%rw 2Z,B account of defaulter 拖欠帐目
;TYBx24vD' account payable 应付帐款
Dtk=[;"k2a account payee only [A/C payee only] 只可转帐;存入收款人帐户
p+eh%2Jm account receivable 应收帐款
se)TzI^]b@ account receivable report 应收帐款报表
ep8 account statement 结单;帐单;会计财务报表
1#x0 q:6 account title 帐户名称;会计科目
F%|h;+5 accountant's report 会计师报告
D~m*!w* Accountant's Report Rules 会计师报告规则
qm}@!z^ accounting and auditing procedure 会计与审计程序;会计与核数程序
d0D]Q Accounting Arrangements 《会计安排》
^!d3=}:0 accounting basis 会计基础
iTwm3V
P accounting by Official Receiver 破产管理署署长呈交的帐目
;pAK_> Accounting Circular 《会计通告》
GOPfXtkC accounting class 会计类别
;p//QJB9 accounting date 记帐日期;会计结算日期
_)8s'MjA:& accounting for money 款项核算
jp,4h4C^) Accounting Officer 会计主任
K0~rN.C!0 accounting period 会计报告期;会计期
9w"*y#_ accounting policy 会计政策;会计方针
1?}T=)3+$ accounting practice 会计惯例
DQ3<$0 accounting principle 会计准则
dN q$} accounting record 会计记录
h{Y",7]! accounting report 会计报告
N7"W{"3D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
h`q1 Accounting Society of China 中国会计学会
s;e\ pt accounting statement 会计报表
3`g^ accounting system 会计制度;会计系统
b}`TLn accounting transaction 会计事项;帐务交易
[JiH\+XLPs accounting treatment 会计处理
<I?Zk80 accounting year 会计年度
-RwE%cr accretion 增值;添加
fC`&g~yK' accrual 应计项目;应累算数目
c{|p.hd accrual basis 应计制;权责发生制
$FV NCFN% accrual basis accounting 应计制会计;权责发生制会计
]^E?;1$f? accrue 应累算;应计
la!~\wpa accrued benefit 应累算利益
:TbgFQ86~ accrued charges 应计费用
}vuO$j accrued cumulative preference share dividend 应累算的累积优先股股息
CJY$G}rk accrued expenses 应累算费用
FrS]|=LJhX accrued interest payable 应付利息;应计未付利息
Ui~>SN>s accrued interest receivable 应收利息;应计未收利息
1}x%%RD_ accrued right 累算权益
K?;DMUSY\ accruing profit 应累算的利润
afVT~Sf{ accumulated fiscal reserve 累积财政储备
+(Ae4{z"1+ accumulated profit 累积利润;滚存溢利
/v{I accumulated reserve 累积储备
)nkY_'BV accumulation of surplus income 累积收益盈余
L *wYx| acquired assets 既得资产
y(#e}z: acquisition 收购;购置;取得
Et$2Y-L. acquisition cost 购置成本
^8WRqQdx acquisition expenses 购置费用
t.<i:#rj>l acquisition of 100% interest 收购全部股权
|Cv!,]9:r acquisition of control 取得控制权
(.:e,l{U% acquisition of fixed assets 购置固定资产
ah "o~Cbj acquisition of shell “买壳”
/uc>@!F acquisition price 收购价
>MZ/|`[M act of God 天灾
B,@i acting partner 执事合伙人
(PLUFT active market 买卖活跃的市场;交投畅旺的市场;旺市
?<!| active partner 积极参与的合伙人
oH@78D0A active trading 交投活跃
|yCMt:Hk actual circulation 实际流通
6k%f actual cost 实际成本
e~OpofJNb actual expenditure 实际开支;实际支出
2y4bwi actual income 实际入息;实际收入;实际收益
*dQSw)R actual market 现货市场
5pX6t actual price 现货价;实际价格
6nn*]|7 actual profit 实际利润
itz,mrP actual quotation 实盘;实际价位;实际报价
("KF'fp&M2 actual year basis 按实际年度计算
|!ELV7?( actuals 实货
"oyo#-5z actuarial investigation 精算调查
&ZO0r ^ actuarial principle 精算原则
_a, s
) actuarial report 精算师报告
I9^x,F"E] Actuarial Society of Hong Kong 香港精算学会
&oNAv-m^GD actuarial valuation 精算师估值
Z,gk|M3. actuary 精算师
F9^S"qv$ ad referendum agreement 暂定协议;有待覆核的协定
203s^K61 ad valorem duty 从价税;按值征税
mh%VrAq ad valorem duty system 从价税制
z{q`G wW ad valorem fee 从价费
).O)p9 ad valorem tariff 从价关税
KNl$3nX additional allowance 额外免税额
inL(X;@yo additional amount for unexpired risk 未过期风险的额外款额
"]*tLL:` additional assessable profit 补加应评税利润
0-gAyiKx? additional assessment 补加评税
@7}W=HB additional commitment 额外承担
>P(.:_^p additional commitment vote 额外承担拨款
Uo49*Mr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?,/ }`3Vw additional dependent parent allowance 供养父母额外免税额
(3e2c additional provision 额外拨款
kJU2C=m@e2 additional stamp duty 附加印花税
" bG2: additional tax 补加税罚款;补加税款
u8^lB7!e/ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`[A];] adjudged bankrupt 被裁定破产
*CMx- _ adjudicated bankrupt 裁定破产人
BT$_@%ea& adjudication fee 裁定费;评定印花税额手续费;评估契据费
)J |6 -C adjudication of bankruptcy 裁定破产;宣告破产
TeQV?ZQ#} adjudication of insolvency 裁定无力偿还债务
rv;3~'V adjusted actual 经调整的实数;调整后的实数
:RYTL'hes adjusted current assets 经调整的流动资产;调整后的流动资产
x`s>*^ adjusted figure 经调整的数字;调整后的数额
7<4qQ.deE adjusted liabilities 经调整的负债;调整后的负债
XW/o<[91 adjusted loss 经调整的亏损;调整后的亏损
crCJrN= 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
\8tsDG(1 ' adjusted profit 经调整的利润;调整后的利润
#yen8SskB adjusted surplus 经调整的盈余额;调整后的盈余额
4-w{BZuS adjusted value 经调整的价值;调整后的价值
UiWg<_<t adjustment 调整;修订;理算〔保险〕
=4!mAo} adjustment centre 调剂中心
$G>. \t adjustment lag 调整过程的时间差距;调整时差
]:;&1h3'7 adjustment mechanism 调整机制
}H4RR}g adjustment of loss 亏损调整
%O<BfIZ adjustment process 调整过程;调整程序
Cx"sw
} adjustment range 调整幅度
xno\s.H%] administered exchange rate 受管制汇率
=1!
'QUc Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_F{C\} administration expenses 行政费用
~&O%N administration fee 手续费;行政费
=N@t'fOr administration in bankruptcy 破产管理
}]TxlSp!; administration order 遗产管理令
I fir ,8 administrator 管理人;遗产管理人
INf&4!&h administrator of the estate 遗产管理人
CLSK'+l admission of debt 债项承认书
Xj*Wu_ admission of proof 接纳债权证明
hZ3bVi)L\ advance 放贷款项;垫付款项;预支款项;预付款项
E`q_bn advance account 暂支帐目;预付款帐户
#$vEGY}1 advance compensation 预付补偿金
8L XHk l advance from shareholder 股东垫款
:gT4K-Oj advance pending reimbursement 预支以待日后付还
6~{C.No} advanced economy 先进经济体系
zDp 2g) advancement 预付;预付财产
a.'*G6~Qgw advances warrant 垫款令
^.tg 7%dJ advancing 贷出
b6[j%(
adverse balance 逆差
qR.Q,(b| adverse exchange 逆汇
3T
9j@N77 advertisement addressed to shareholders 在报章刊登的致股东通告
^8tEach advice for collection 托收通知书
C~[,z.FvO advice of drawing 提款通知书;汇票通知书
lr?;*f^3
advice of payment 付款通知
SuznN
L=/$ Advisory Committee [Securities and Futures Commission]
Cw%{G'O 谘询委员会〔证券及期货事务监察委员会〕
c,22*.V/ Advisory Committee on Diversification 经济多元化谘询委员会
zi:BF60]= affidavit 誓章;遗产申报誓章
0V]s:S affidavit of no receipt 述明无收款的誓章
$M#>9QHhc affiliate 联号;联营公司;附属公司
@o^Ww affiliated company 附属公司;联号;联营公司
;jPXs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e)ZUO_Q$ affordability 负担能力
+(*DT9s+ African Development Bank [AfDB] 非洲开发银行
p<2,=*2 after-acquired property 事后取得的财产
h![#;>( after-hours dealing 市后交易
Bt#N4m[X*| after-tax profit 税后盈利;税后利润;税后溢利
^{{ qV agency agreement 代理协议
\9d$@V agency expenses 代理机构的开支
u>$t' agency fee 代理费
X8|EHb< Agency Law 《代理法》
xPgBV~ agent 代理人;承销人
`6YN3XS agent of company 公司代理人
p'fYULYE agent's fee 代理人费;经纪费
H"KCK6 aggregate 总计;总数;总体数字
OB7hlW aggregate amount 总款额;总额
r>\bW)e aggregate assets and liabilities 总体资产与负债
'|4!5)/K aggregate at constant price 按固定价格计算的总体数字
2tLJU Z1 aggregate demand 总需求
eQ"E aggregate gross position 总持仓量
h~26WLf. aggregate limit 总限额
N7_"H>O$0U aggregate of salaries tax 合计薪俸税
S$3JMFA aggregate performance 总体表现;总体业绩
:KN-F86i aggregate supply 总体供应
7.T?#;'3 aggregate surplus 总盈余
C?Ucu]cW aggregate total 整体总额
:LTN!jj aggregate value 总值;合计价值
nm+s{ aggregated basis 合计基准
-hV*EPQ/ aggregated net chargeable income 合计应课税入息实额
]?)TdJ` aggregation 合并计算;合计;总和
<Qq*p aggregation of incomes of husband and wife 夫妇入息合并计算
C>~TI,5a3 aggregation of property 财产的总和
/> Nt[o[r agio 差价;贴水
xpI wrJO Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
P$sxr Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{T8Kk)L 《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》
m68*y;# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zVD:#d%b 《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》
S$k&vc(0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[2koe.?( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b2]Kx&! agreement for a settlement 授产协议
jIF
|P- agreement for assignment 转让协议
Bf:Q2slqI agreement for sale 售卖协议;买卖协议
B:QHwzd agreement for sale and purchase 买卖协议
BD-AI agreement for the payment of interest 支付利息协议
Q^I\cAIB agreement for the repayment of money 还款协议
nd(S3rct& agreement of reinsurance 再保险协议
,PZ ge Agricultural Bank of China 中国农业银行
BC]?0 U air passenger departure tax 飞机乘客离境税
x :7IIvP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{|\.i airport tax 机场税
8] ikygt" alcohol duty 酒精税
J=L5=G7( alienation 让与;让渡;转让
'!$%> ||S alimony 生活费;赡养费
+O5hH8<&b All Ordinaries Index [AOI] 所有普通股指数
7Qsgys#/= all risks 全险;综合险
or]IZ2^n All Sales Record for Stock Market 《股票市场成交报告》
rH>)oThA# Allied Capital Resources Limited 新联财务有限公司
875od all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V$~9]*Wn allocation letter 拨款信件
3~\[7I/ allocation of fund 分配款项;预留款项
d\Zng!Z ' allocation of profit 利润分配;溢利分配
vI]N^j2% allocation warrant 拨款令
_~pbqa,
allotment 分配;配股
5PW^j\G-f allotment notice 股份配售通知;配股通知
rGkyGz8> allotment of shares 股份分配
c)tfAD(N8x allowable 可获宽免;免税的
\Roz$t-R|f allowable business loss 可扣除的营业亏损
<,(,jU)j allowable expenses 可扣税的支出
KYP!Rs/j. allowance 免税额;津贴;备抵;准备金
d %#b:(, allowance for debts 债项的免税额
c(%|: P^ allowance for depreciation by wear and tear 耗损折旧免税额
oE~Bq/p allowance for funeral expenses 殡殓费的免税额
Q,9oKg allowance for inflation 为通货膨胀而预留的款项;通胀准备金
j.kG};f allowance for repairs and outgoings 修葺及支出方面的免税额
9/;P->wy allowance to debtor 给债务人的津贴
z] Ue|%K alteration of capital 资本更改
Ru~j,|0r4 alternate trustee 候补受托人
d[35d J7F amalgamation 合并
_2nx^E(pd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;$tSb ~K+ ambit of charges 征税范围;收费范围
Z8oK2Dw amended valuation 经修订的估值
?s _5&j7 American Commodities Exchange 美国商品交易所
ASfaX:ke American Express Bank Limited 美国运通银行
]~nKK@Rw American Stock Exchange 美国证券交易所
:aQt;C6Z> amortization 摊销
m6djeOl amount due from banks 存放银行同业的款项
Wm3X[?V amount due from banks abroad 存放海外银行同业的款项
9,tej amount due from holding companies 控股公司欠款
*,m; amount due from local banks 存放本港银行同业的款项
?
qA]w9x amount due to banks 银行同业的存款
r9lR|\Ax2U amount due to banks abroad 海外银行同业的存款
]q-Y }1di8 amount due to holding companies 控股公司存款
^H'\"9;7 amount due to local banks 本港银行同业的存款
p^_yU_ amount due to outport banks 外埠银行同业的存款
kwA$Z!Rn amount for note issue 发行纸币的款额
{GO#.P" amount of bond 担保契据的款额
+{UcspqM amount of consideration 代价款额
x;')9/3 amount of contribution 供款数额
qv*^fiT amount of indebtedness 负债款额
e]tDy0@ amount of principal of the loan 贷款本金额
h@h! ,; amount of rates chargeable 应征差饷数额
2Gdd*=4z amount of share capital 股本额
RGU\h[ amount of sums assured 承保款额
TU7'J amount of variation 变动幅度
;'Nd~:-] amount of vote 拨款数额
QwJyY{O` amount payable 应付款额
d M-%{ amount receivable 应收款额
z~Q>V]a>; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4{l, analysis 分析
3t6LT ancillary risk 附属风险
9I/N4sou annual account 周年帐目;周年帐目报表;年度决算;年结
w\brVnt annual accounting date 年结日期
t_suF$ annual allowance 每年免税额;年积金;年度津贴;年津
Ki~1qu: annual balance 年度余额
yOg+iFTr annual disposable income 每年可动用收入
O#u=c1
?: annual estimates 周年预算
,u
g@f-T annual fee 年费
AFfAtu annual general meeting 周年大会
FEVlZ<PW3I annual growth rate 年增率;每年增长率
Wr5V`sM annual long-term supplement 长期个案每年补助金
{>%&(
annual pensionable emolument 可供计算退休金的年薪
~WN:DXn annual report 年报
Ydy9 Annual Report on the Consumer Price Index 《消费物价指数年报》
W,-g=6, annual return 周年报表;周年申报表;每年报税表格
xp9pl[l Annual Return Rules 《周年报表规则》
{u9}bx'< annual review of consumer prices 每年消费物价回顾
M:6"H%h,W annual roll-forward basis 逐年延展方式
I0RvnMw annual salary 年薪
KK%M~Y+tU' annual statement 年度报表;年度决算表
TBrPf-Xr 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
Fr$5RAyg annuitant 年金受益人
2wgg7[tGi annuity 年金
pU7lnS[ annuity contract 年金合约
v<:R# annuity on human life 人寿年金
I)W`sBL antecedent debt 先前的债项
^Va1f'g ante-dated cheque 倒填日期支票
H$KTo/ anticipated expenditure 预期开支
i@R
1/M anticipated net profit 预期纯利
c7E11 \%&Z anticipated revenue 预期收入
OaZQ7BGq anti-inflation measure 反通货膨胀措施
3<zp anti-inflationary stance 反通货膨胀立场
;]jNk'oa apparent deficit 表面赤字
%9RF apparent financial solvency 表面偿债能力
!#"zTj apparent partner 表面合伙人
=4!e&o application for personal assessment 个人入息课税申请书
C\/L v. application of fund 资金应用
O<;3M'y\ application to release as liquidator and to destruct the books of accounts and documents
0,8okAH 申请免除清盘人职务及毁灭帐簿与文件
|id
<=Xf appointed actuary 委任精算师
wg]LVW} appointed auditor 委任核数师;委任审计师
@jlw_ob2g appointed trustee 委任的受托人
bNoW?8bZ appointer 委任人
z%LIX^q9 apportioned pro rata 按比例分摊
HgkC~' apportionment 分配;分摊
E`k@{*Hn& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
qWKAM@ apportionment formula 分摊方程式
]P2"[y apportionment of estate duty 遗产税的分摊
$"&{aa appraisal 估价;评估
BFJnV.0M! appreciable growth 可观增长
% -e 82J1 appreciable impact 显着影响
~**.|%Kc appreciable increase 可观增长
'-/xyAzS appreciation 增值;升值
[=^3n#WW appreciation against other currencies 相对其他货币升值
R+,u^;\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mju>>\9 appreciation tax 增值税
LRMx<X8 appropriation 拨款;拨用;拨付
f:.I0 ST appropriation account 拨款帐目
X/M4!L}\ Appropriation Bill 拨款法案
_OC<[A appropriation-in-aid system 补助拨款办法
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r11d approved assets 核准资产
Clb@$, approved basket stock 认可一篮子证券
5RpjN: 3 approved budget 核准预算
3gj+%%!G\ approved charitable donation 认可慈善捐款
;?g6QIN9 approved charitable institution 认可慈善机构
^Zy%fv, approved currency 核准货币;认可货币
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{<9]' approved estimates 核准预算
h.s+)fl\ approved estimates of expenditure 核准开支预算
S+ ^E. approved overseas insurer 核准海外保险人
(41|'eB\\ approved overseas trust company 核准海外信托公司
^UhBH@ti approved pooled investment fund 核准汇集投资基金
JO"<{ngsQ approved provident fund scheme 认可公积金计划
DXK}-4"\ approved provision 核准拨款
JOim3(5?s approved redeemable share 核准可赎回股份
A:9?ZI/X approved regional stock 认可地区性证券
'1)$' approved retirement scheme 认可退休金计划
Eue~Y+K*b approved subordinated loan 核准附属贷款
}sO&. ME arbitrage 套戥;套汇;套利
\K]0JH arbitrageur 套戥者;套汇者
FzXJ]H arbitrary amount 临时款项
eSmLf*\G arrangement 措施;安排;协定
fG w9! arrears 欠款
R=
o2K arrears of pay 欠付薪酬
x6ARzH\ arrears of revenue 逾期未收税款;逾期未收的帐项
v(D;PS3r
7 articles of association 组织章程;组织细则;组织章程细则
YNj`W1 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
{9aE5kR ascertainment of profit 确定利润
P0PWJ^+,+ "Asia Clear" “亚洲结算系统”
f/Bp.YwL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
o W Nh@C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
tWa)_y Asian Development Fund [ADF] 亚洲发展基金
:s6o"VkW Asian dollar bond 亚洲美元债券
l9u!aD Asian dollar market 亚洲美元市场
FA3~|Zg Asian dollar rate 亚洲美元利率
EJ:%}HhA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nl,uuc*; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
\3aoM{ztD asked price 沽盘;喊价;索价;卖方报价
`&sH-d4v assessable income 应评税入息
E5lBdM>2 assessable loss 应评税亏损
/U)D5ot< assessable profit 应评税利润
B[-v[K2 assessable value 应评税值
*zL}&RUKM assessed profit 估定利润
<=0
u2~E assessed value 经评估价值
`eCo~(Fy assessment 评税;评定;估价;评税单
8- %TC\: assessment number 评税编号;估价编号
sCb=5uI assessment of additional tax 补加税评税
=k0_eX0 assessment of performance 业绩评估;实绩评价
xzZ38xIhV Assessor 评税主任
o;R2p $ asset price bubbles 资产价格泡沫
hL;(C)( asset-backed securities 具资产保证的证券
o,8TDg assets accretion 资产增值
}\:NuTf assets and liabilities 资产与负债
G&V/Gj8 assets betterment statement 资产递增表;资产改进表
iBgx assets lending 实物放款;有抵押贷款
"z=SO1 assets of the company passing on the death 死者去世时转移的公司资产
[>%xd)8.c assets pledged as security for liabilities 用作负债抵押的资产
g:dH~> assets portfolio 资产投资组合
2!J&+r assets price 资产价格
ApV~(k)W assets quality 资产质素
Uu(SR/R} assets realization 资产变现
4'A!; ]: assets refinancing arrangement 资产再集资安排
2=`o_<P'" assets securitization 资产证券化
04l!:Tp, assets situated outside Hong Kong 在香港以外地方的资产
*P2S6z2 assets stripping 削减资产;拆卖资产
`Kr,>sEAM assets value 资产值
;^%4Q" assignee 承让人
QKN+>X assignment 转让;转让书;转让契
474SMx$ assignment of interest 权益转让
#(JNn'fzq assignment of letters patent and trade mark 专利证书及商标转让
4 k _vdz assignment of property 物业转让;物业转让书
.QJ5sgmh assignment right 转让权
YLv'43PL assignor 转让人
es&vMY associate 有联系的人;有关连人士;相联者;合伙人;联系人
|O9O )o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}h!f eP associate member 附属会员
Midy" associated body corporate 相联法人团体
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WDU associated company 相联公司;联属公司
7 Vo$(kj associated corporation 相联法团
kB|B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$m1z-i;/ 公认会计师公会〔英国〕
S4Ww5G?. Association of Futures Exchange Brokers 香港期货经纪协会
&*G#H~\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>kp?vK;'B association of underwriters 承保人组织
Y
M\ K%rk assumption of control 接管
z hRB,1iG assurance 担保;保险;转易;转易书
8a'.ZdqC? assurance of interest 权益的转易
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\ at 19XX price 按一九XX年价格计算
% <*g!y ` at a discount 按赔价计算;按贴水价格计算;打折扣
HbAkZP at a premium 按溢价计算;按升水价格计算
0ANZAX5 at call 通知付款;按通知
kZZh"#W: L at constant market price 按固定市价计算
cm[&? at constant price 按固定价格计算
Dq5j1m. at cost 按成本计算
v+`N*\J_ at current market price 按当时市价计算;按现时市价计算
pDIVZC at current price 按当时价格计算;按现时价格计算
u TK,& at factor cost 按要素成本计算;按生产要素成本计算
k+C zj at money-of-the-day price 按付款当日价格计算
8b-Q F
at or better 按指定或较佳价位〔买卖指令〕
,\ k(x>oy at par 按面值计算;平价
4.=3M at sight 见票即付
cy3B({PLy at the close 按收市盘
s1NKLt at the opening 按开市盘
FUjl8b-| attestation 见证;见证条款
W7\f1}]H at-the-money option 平价期权
G) 7;; attorney 受权人;受托代表人
TbGn46!: attornment 新拥有人承认书
Dg?70v<a attributable profit 可归属利润
JB`\G=PiL attributable share value 可归属股份价值
M)N?qRD Auckland Stock Exchange 奥克兰证券交易所
}\#Rot>Y auction 拍卖
TDNQu_E auctioneer 拍卖商
K4;'/cS audit 审计;核数
O8u j`G 9 Audit Commission 审计署
7~aM=8r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qA$*YIlK 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〕
3`.7<f` audit review 帐目审查
T'&I{L33Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Hp|_6hO 2 audited account 审计帐目;经审计的帐目
4 G-wd audited annual account 经审计的周年帐目
`_{`l4i5 audited balance sheet 经审计的资产负债表
J}+6UlD auditor 核数师;核数主任;审计师
"a1n_>#Fb auditor's certificate 核数师证明书;审计师证明书
6&l+0dq auditor's report 核数师报告;审计师报告
rIhl.5Y Aussie bond 澳元债券
Nkl_Ho, austerity budget 紧缩预算
@$c\dvO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W"'iIh)z
` Australia All Ordinaries Index 澳洲所有普通股票指数
!l 1fIc Australian Dollar [AUD] 澳元
F\k+[`%{ Australian Options Market 澳大利亚期权市场
hn=[1<#^( Australian Securities Commission 澳洲证券事务监察委员会
qX
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Boz@bl mCB Australian Stock Exchange 澳大利亚证券交易所
wl$h4 {L7 Austrian Schilling [ATS] 奥地利先令
Y2SJ7 authentication 认证;鉴证
0[*qY@m:Z authority to purchase 委托购买证;委购书
q+]h=:5=I authorization 认可;核准;授权;授权书
^(h+URFpA authorization by direction 指示授权
w1"nffhO authorization by instruction 指令授权
8C~]yd authorization by warrant 令状授权
MP 2~;T}~ authorization of unit trust 单位信托的认可
"7V2lu authorized agent 指定代理人
:8+Ni d) authorized capital 法定资本
1/-43B authorized clerk 出市员
&2zq%((r authorized dealer 认可交易商
+0q>fp_K(+ authorized financial institution 认可财务机构
e\JojaV authorized fund 认可基金
Pgus42f% authorized fund house 获授权的基金公司;认可基金公司
O1*NzY0Y%- authorized institution 认可机构
BWuqo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
OYmR<x5y/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<l9-;2L4 authorized insurer 获授权保险人;获认可承保人
!\L/[:n authorized investment 特准投资项目
+g]yA3 authorized person 获授权人
ugx%_x6 authorized representative 获授权代表
fUQ6Z,9 authorized share capital 法定股本
?Poq2 automated quotation system 自动报价系统
ehG/zVgn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.j>hI="b 自动交易系统〔香港期货交易所有限公司〕
/&{$ pM|? automatic adjustment mechanism 自动调整机制
)!:Lzi automatic adjustment system 自动调整系统
lBFMwJU) Automatic Clearing House 自动票据交换所
q^L<X) automatic exchange rates accumulation system 自动化汇率累集系统
(tGY%oT" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xD[Gq% automatic teller machine [ATM] 自动柜员机
/iV}HV0 autopay 自动转帐
<xC#@OZ available assets 可用资产
z;wELz1L{ available fiscal reserve 现存财政储备
e=;AfK available profit 可用利润
%v7[[U{T Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
/2Bi@syxK average 平均;平均数;海损
?6jkI2w average basic salary 平均基本薪金
K/=_b< average consumer expenditure 平均消费开支;一般消费开支
:`2=@ . average cost 平均成本
ZRVT2VfN average cost of land production 增辟土地平均成本
15o?{=b[ average daily turnover 平均每日成交额
d[^~'V average daily wage rate 平均每日工资率
-s$F&\5by average expenditure pattern 平均开支模式
QtqfG{ average growth rate 平均增长率
0,rTdjH7 average net fixed assets 固定资产平均净值
'X!?vK^]p average of relatives 相对价格平均数
O
Wj@<N average price 平均价格
k{$ ao average propensity to consume 平均消费倾向;一般消费倾向
(%o2jroQ# average propensity to save 平均储蓄倾向;一般储蓄倾向
0`A~HH} average rate 平均率
X2i}vjkY average revenue 平均收入;平均收益
${nX:!) average stock 平均库存;平均存货
3LTcEd average yearly rent 平均年租
(N=5.7"T avoidance of double taxation 避免双重课税
{ e5/+W avoidance of tax 避税