A:
:tA|g A share A股;甲类股份
*ppb4R;CW abatement of tax 减税;减扣免税额
9$xEktfV ABN AMRO Bank N.V. 荷兰银行
j8G>0f) above-the-line expenditure 线上项目支出;经常预算支出
V!SB9t`E above-the-line receipt 线上项目收入;经常预算收入
,j ('QvavJ ABSA Asia Limited 南非联合亚洲有限公司
~"*;lT5KX absolute change 绝对数值变更
QJG]z'c+ absolute expenditure 实际开支
IrRn@15, absolute guideline figure 绝对准则数字
N
-]m <z> absolute interest 绝对权益
A_t<SG5
absolute order of discharge 绝对破产解除令
%V$ujun` absolute profit margin 绝对利润幅度
CDcs~PR@B absolute value 实值;绝对值
n]B)\D+V^ absolutely vested interest 绝对既得权益
rr[9sk`^H absorbed cost 已吸收成本;已分摊成本
IpxFME%! absorption 吸收;分摊;合并
] 05Q4 absorption rate 吸收率;摊配率;分摊率
(!'; ACB Finance Limited 亚洲商业财务有限公司
>oc7=F<8lS acceptable form of reciprocity 合理的互惠条件
;D/'7f7.} acceptable rate 适当利率;适当汇率
B(MO!GNg= acceptance agreement 承兑协议
]sjOn?YA+ acceptance for honour 参加承兑
MjI}fs< acceptor 承兑人;接受人;受票人
^3`98y.Q acceptor for honour 参加承兑人
w9}I*Nra accident insurance 意外保险
Q9[dUdQm Accident Insurance Association of Hong Kong 香港意外保险公会
e?G*q)l accident insurance scheme 意外保险计划
\]J"e% accident year basis 意外年度基准
>t8eVMMa accommodation 通融;贷款
{\t:{.F
A accommodation bill 通融票据;空头票据
su=.4JcK accommodation party 汇票代发人
"`:#sF9S account balance 帐户余额;帐户结余
=]E1T8| account book 帐簿
Yb =8\<; account collected in advance 预收款项
-T{~m6 account current book 往来帐簿
No[xf9>t account of after-acquired property 事后取得的财产报告
(oJ#`k:&n account of defaulter 拖欠帐目
c2"eq2'BS account payable 应付帐款
kX1hcAa account payee only [A/C payee only] 只可转帐;存入收款人帐户
.: 7h=neEW account receivable 应收帐款
o7 !@WOeZ3 account receivable report 应收帐款报表
JsPuxu_ account statement 结单;帐单;会计财务报表
*8XGo account title 帐户名称;会计科目
JmYi& accountant's report 会计师报告
`%ymg8^ Accountant's Report Rules 会计师报告规则
!9)*. 9[8 accounting and auditing procedure 会计与审计程序;会计与核数程序
N&>D/Z;" Accounting Arrangements 《会计安排》
jv0e&rt accounting basis 会计基础
fQx 4/4j accounting by Official Receiver 破产管理署署长呈交的帐目
<1jiU%!w Accounting Circular 《会计通告》
h V8A<VT accounting class 会计类别
.Yu,&HR accounting date 记帐日期;会计结算日期
*`jEg=) accounting for money 款项核算
'ZDa *9nkF Accounting Officer 会计主任
9) YG)A~< accounting period 会计报告期;会计期
x@k9]6/zs accounting policy 会计政策;会计方针
Vfw $>og! accounting practice 会计惯例
5!cplx=< accounting principle 会计准则
YT:5J%" accounting record 会计记录
3S5QqAm accounting report 会计报告
aVtwpkgZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:e9E#o Accounting Society of China 中国会计学会
Ahebr{u accounting statement 会计报表
5g&'n accounting system 会计制度;会计系统
IaF79}^ accounting transaction 会计事项;帐务交易
6a,YxR\ accounting treatment 会计处理
7PvuKAv?k accounting year 会计年度
O>>8%=5Q accretion 增值;添加
0bd.ess accrual 应计项目;应累算数目
^Ta"Uk' accrual basis 应计制;权责发生制
w\QpQ~OX accrual basis accounting 应计制会计;权责发生制会计
}gn0bCJy accrue 应累算;应计
"{:*fI;! accrued benefit 应累算利益
~gAx accrued charges 应计费用
N!va12 accrued cumulative preference share dividend 应累算的累积优先股股息
6Rt pB\hq accrued expenses 应累算费用
A6Qi^TI accrued interest payable 应付利息;应计未付利息
oy
|@m|J accrued interest receivable 应收利息;应计未收利息
s-DtkO
accrued right 累算权益
#nd,c n accruing profit 应累算的利润
/[-hJ=<Yb accumulated fiscal reserve 累积财政储备
U9q*zP_jV accumulated profit 累积利润;滚存溢利
cP
Y^Bf5) accumulated reserve 累积储备
aD:+,MZ accumulation of surplus income 累积收益盈余
2,fB$5+ acquired assets 既得资产
_\<M58/z acquisition 收购;购置;取得
_96&P7 acquisition cost 购置成本
f0uiNy(r$ acquisition expenses 购置费用
4H:WpW*r acquisition of 100% interest 收购全部股权
*Zvw&y* acquisition of control 取得控制权
x{- caOH acquisition of fixed assets 购置固定资产
t&oNJq{ acquisition of shell “买壳”
ubQ(O uM" acquisition price 收购价
Ob6vg^# act of God 天灾
96BMJE' acting partner 执事合伙人
tEUmED0FY active market 买卖活跃的市场;交投畅旺的市场;旺市
:8ZxO wwv active partner 积极参与的合伙人
: ?V; active trading 交投活跃
y\[=#g1(@ actual circulation 实际流通
\z{Y(dS actual cost 实际成本
2Ar<(v$ actual expenditure 实际开支;实际支出
76m[o actual income 实际入息;实际收入;实际收益
d.Z]R&X08 actual market 现货市场
i_MI!o actual price 现货价;实际价格
%L/=heBBd actual profit 实际利润
7I|%GA_ actual quotation 实盘;实际价位;实际报价
JVkawkeX actual year basis 按实际年度计算
Rc4EFHL actuals 实货
J-}NFWR;t actuarial investigation 精算调查
qj1z>,\ actuarial principle 精算原则
-:,h8JyMP actuarial report 精算师报告
"jHN#} Actuarial Society of Hong Kong 香港精算学会
|(SW actuarial valuation 精算师估值
+6=!ve} actuary 精算师
^6+x0[13 ad referendum agreement 暂定协议;有待覆核的协定
zCHr ad valorem duty 从价税;按值征税
_a&|,ajy> ad valorem duty system 从价税制
ZYA(Bg^ ad valorem fee 从价费
,:`6x[ + ad valorem tariff 从价关税
"" U_|JH- additional allowance 额外免税额
Ps7%:|K] additional amount for unexpired risk 未过期风险的额外款额
=r~.I additional assessable profit 补加应评税利润
:~(im_r additional assessment 补加评税
FT~^$)8= additional commitment 额外承担
`y`xk<q additional commitment vote 额外承担拨款
Db=gS=Qm additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]lUu%<-; additional dependent parent allowance 供养父母额外免税额
X2cR+Ha0 additional provision 额外拨款
qN@a<row&~ additional stamp duty 附加印花税
PlZiTP additional tax 补加税罚款;补加税款
A-5+# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
x1wxB
1)2 adjudged bankrupt 被裁定破产
LzRiiP^q adjudicated bankrupt 裁定破产人
vi8~j adjudication fee 裁定费;评定印花税额手续费;评估契据费
~8*oGG~s adjudication of bankruptcy 裁定破产;宣告破产
0?SLRz8 adjudication of insolvency 裁定无力偿还债务
pr txE&- adjusted actual 经调整的实数;调整后的实数
$VWzv4^: adjusted current assets 经调整的流动资产;调整后的流动资产
%z~U@Mka adjusted figure 经调整的数字;调整后的数额
U[b;#Y1X adjusted liabilities 经调整的负债;调整后的负债
hli10p$ adjusted loss 经调整的亏损;调整后的亏损
Jj:6
c 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
7X(]r1-+\ adjusted profit 经调整的利润;调整后的利润
2HXKz7da adjusted surplus 经调整的盈余额;调整后的盈余额
A+I&.\QAR adjusted value 经调整的价值;调整后的价值
AxlFU~E4 adjustment 调整;修订;理算〔保险〕
N}fUBX4k adjustment centre 调剂中心
|A0$XU{ adjustment lag 调整过程的时间差距;调整时差
vo(NB
!x$ adjustment mechanism 调整机制
n=? 0g;1! adjustment of loss 亏损调整
yvCR = C adjustment process 调整过程;调整程序
U@MP&sdL adjustment range 调整幅度
B#"|5 administered exchange rate 受管制汇率
^,lZ58
2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PuCDsojclh administration expenses 行政费用
*ldMr{s<R administration fee 手续费;行政费
vQ"s administration in bankruptcy 破产管理
5xDN&su administration order 遗产管理令
P0e ""9JOo administrator 管理人;遗产管理人
=`~Z@IbdI administrator of the estate 遗产管理人
j yRSEk$ admission of debt 债项承认书
(YHvGGr admission of proof 接纳债权证明
DBJA}Cw advance 放贷款项;垫付款项;预支款项;预付款项
P4j 8`}&/ advance account 暂支帐目;预付款帐户
,|X+/|gm advance compensation 预付补偿金
K3:|Tc( advance from shareholder 股东垫款
oL'1Gm@X? advance pending reimbursement 预支以待日后付还
HDVl5X`j' advanced economy 先进经济体系
3;MjO*- advancement 预付;预付财产
sD8m< advances warrant 垫款令
] 5v4^mk advancing 贷出
^qO=~U!{ adverse balance 逆差
UIOEkQ\Wl adverse exchange 逆汇
C$LRY~\ advertisement addressed to shareholders 在报章刊登的致股东通告
s)YP%vn# advice for collection 托收通知书
i9eyrl+! advice of drawing 提款通知书;汇票通知书
^8NLe9~p3? advice of payment 付款通知
HNy/ - Advisory Committee [Securities and Futures Commission]
zk5=Opmvh 谘询委员会〔证券及期货事务监察委员会〕
y[p$/$bgC5 Advisory Committee on Diversification 经济多元化谘询委员会
7grt4k affidavit 誓章;遗产申报誓章
eKVALUw affidavit of no receipt 述明无收款的誓章
-~\.n affiliate 联号;联营公司;附属公司
dA1
C)gLi affiliated company 附属公司;联号;联营公司
"f|(@a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bug Fl> affordability 负担能力
'DzBp African Development Bank [AfDB] 非洲开发银行
oWDSK^ after-acquired property 事后取得的财产
N
pXgyD after-hours dealing 市后交易
5BHOHw D{ after-tax profit 税后盈利;税后利润;税后溢利
~J1;tZS agency agreement 代理协议
iog #
, agency expenses 代理机构的开支
>H}jR[H' agency fee 代理费
Jf?S9r5 Q Agency Law 《代理法》
kxm:g)`=[ agent 代理人;承销人
IAP/G5'Q agent of company 公司代理人
O:;OR'N9 agent's fee 代理人费;经纪费
o)tKH@`vE aggregate 总计;总数;总体数字
q*[!>\Z8 aggregate amount 总款额;总额
]D LZ&5pv aggregate assets and liabilities 总体资产与负债
K
lli$40 aggregate at constant price 按固定价格计算的总体数字
*#lBQBH|. aggregate demand 总需求
j9URl$T: aggregate gross position 总持仓量
Rkpr8MS aggregate limit 总限额
'7Mep
] aggregate of salaries tax 合计薪俸税
[J)/Et aggregate performance 总体表现;总体业绩
AozmO aggregate supply 总体供应
Cf0|Z aggregate surplus 总盈余
=`qRu aggregate total 整体总额
'y4zBLY aggregate value 总值;合计价值
.4Qb5I2# aggregated basis 合计基准
,<@,gZru aggregated net chargeable income 合计应课税入息实额
y]}b?R~p= aggregation 合并计算;合计;总和
q.=^iz&m aggregation of incomes of husband and wife 夫妇入息合并计算
tYs8)\{ aggregation of property 财产的总和
`FA)om agio 差价;贴水
:7p9t.R<$h 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》
C-llq`(d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o'C~~Vg). 《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》
YBX)eWslK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"7=bL7wM& 《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》
(n=9c%w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)|y#OZHR 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>=if8t! agreement for a settlement 授产协议
<7=&DpjI7F agreement for assignment 转让协议
[34zh="o agreement for sale 售卖协议;买卖协议
lij B#1<8* agreement for sale and purchase 买卖协议
X<(6T agreement for the payment of interest 支付利息协议
!|:RcH[ agreement for the repayment of money 还款协议
8y$5oD6g9 agreement of reinsurance 再保险协议
m8'@UzB Agricultural Bank of China 中国农业银行
,-@xq.D air passenger departure tax 飞机乘客离境税
di7A/B Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-i#J[>=w{C airport tax 机场税
?4^};wDb2 alcohol duty 酒精税
s(t eQ\ alienation 让与;让渡;转让
:<L5sp alimony 生活费;赡养费
3 m6$YWO All Ordinaries Index [AOI] 所有普通股指数
mge#YV:: all risks 全险;综合险
H#OYw#L"u All Sales Record for Stock Market 《股票市场成交报告》
14mf}"z\ Allied Capital Resources Limited 新联财务有限公司
(~h7rAEc all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p"2m90IO allocation letter 拨款信件
_=pWG^a allocation of fund 分配款项;预留款项
Nj+a2[ allocation of profit 利润分配;溢利分配
H"eS<eT allocation warrant 拨款令
<PX.l% allotment 分配;配股
j_p`Ng allotment notice 股份配售通知;配股通知
e,(a6X allotment of shares 股份分配
H( vx/q allowable 可获宽免;免税的
_6ZzuVv3/ allowable business loss 可扣除的营业亏损
yO00I`5 allowable expenses 可扣税的支出
/jM_mrpz allowance 免税额;津贴;备抵;准备金
Xh?4mKgu allowance for debts 债项的免税额
ioxbf6{ allowance for depreciation by wear and tear 耗损折旧免税额
uQnT[\k? allowance for funeral expenses 殡殓费的免税额
[@/ /#}5v allowance for inflation 为通货膨胀而预留的款项;通胀准备金
3f"C!l]Xu allowance for repairs and outgoings 修葺及支出方面的免税额
UbO4%YHt allowance to debtor 给债务人的津贴
9YD\~v;x alteration of capital 资本更改
}AlYNEY alternate trustee 候补受托人
J/ vK6cO\ amalgamation 合并
YlTaN,?j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Lkn4<'un ambit of charges 征税范围;收费范围
)qv2)a!H amended valuation 经修订的估值
];1R&:t American Commodities Exchange 美国商品交易所
`rlk|&T1 American Express Bank Limited 美国运通银行
Hkege5{ American Stock Exchange 美国证券交易所
#Y2i*:< amortization 摊销
Ird|C[la amount due from banks 存放银行同业的款项
2Q@Y^t
amount due from banks abroad 存放海外银行同业的款项
YHB9mZi amount due from holding companies 控股公司欠款
l(!/Q|Q| amount due from local banks 存放本港银行同业的款项
%Ds+GM- amount due to banks 银行同业的存款
u#@RM^738d amount due to banks abroad 海外银行同业的存款
.XS9,/S amount due to holding companies 控股公司存款
>&Y-u%}U amount due to local banks 本港银行同业的存款
_[t8rl amount due to outport banks 外埠银行同业的存款
dEp7{jY1O amount for note issue 发行纸币的款额
?s2^zT amount of bond 担保契据的款额
du_4eB amount of consideration 代价款额
/&^W#U$4 amount of contribution 供款数额
U>a\j2I amount of indebtedness 负债款额
3TS_-l amount of principal of the loan 贷款本金额
36vgX=} amount of rates chargeable 应征差饷数额
@kxel`,$e amount of share capital 股本额
D d,2;#_ amount of sums assured 承保款额
r@kP* amount of variation 变动幅度
O"Q7Rx amount of vote 拨款数额
S\=1_LDx" amount payable 应付款额
~b)74M/ amount receivable 应收款额
q%i-`S]}qL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Kr-G{b_Pp analysis 分析
/>44]A< ancillary risk 附属风险
*F`A S> annual account 周年帐目;周年帐目报表;年度决算;年结
'e!J06 annual accounting date 年结日期
`$TRleSi annual allowance 每年免税额;年积金;年度津贴;年津
yN6>VD{F annual balance 年度余额
])}]/Qw annual disposable income 每年可动用收入
?LK 2g annual estimates 周年预算
IzLQhDJ1 annual fee 年费
4 %W: annual general meeting 周年大会
&(N+.T5cp annual growth rate 年增率;每年增长率
/i]y$^ annual long-term supplement 长期个案每年补助金
2RM+W2!! annual pensionable emolument 可供计算退休金的年薪
O"G >wv annual report 年报
04U")-\O Annual Report on the Consumer Price Index 《消费物价指数年报》
/JkC+7H4 annual return 周年报表;周年申报表;每年报税表格
vVl; | Annual Return Rules 《周年报表规则》
ACq7dLys,B annual review of consumer prices 每年消费物价回顾
NnT g3:. annual roll-forward basis 逐年延展方式
=#gEB#$x: annual salary 年薪
Q'O[R+YT , annual statement 年度报表;年度决算表
h vka{LD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
n\z,/'d" annuitant 年金受益人
rl2&^N annuity 年金
#~O b)q| annuity contract 年金合约
e]=lKxFh&l annuity on human life 人寿年金
:>Rv!x` antecedent debt 先前的债项
F#
T 07< ante-dated cheque 倒填日期支票
YjOs}TD lx anticipated expenditure 预期开支
9}a_:hAy/ anticipated net profit 预期纯利
_WX tB# anticipated revenue 预期收入
,L bBpi=TJ anti-inflation measure 反通货膨胀措施
K"j_>63) anti-inflationary stance 反通货膨胀立场
:0& X^]\ apparent deficit 表面赤字
*}k;L74| apparent financial solvency 表面偿债能力
Sf5X3,Uw apparent partner 表面合伙人
JM1R ;i6 application for personal assessment 个人入息课税申请书
]$b[`g& application of fund 资金应用
s*U1 application to release as liquidator and to destruct the books of accounts and documents
$`R6=\| 申请免除清盘人职务及毁灭帐簿与文件
%NL^WG: appointed actuary 委任精算师
_4^R9Bt appointed auditor 委任核数师;委任审计师
B#/Q'V appointed trustee 委任的受托人
Z87_ #5 appointer 委任人
`;%]'F0` apportioned pro rata 按比例分摊
hW!)w apportionment 分配;分摊
7i&:DePM'q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J{^RkGF apportionment formula 分摊方程式
S26MDLk`R3 apportionment of estate duty 遗产税的分摊
F 8B#}%JE appraisal 估价;评估
]?*I9 appreciable growth 可观增长
5j~$Mj` appreciable impact 显着影响
e[hcJz!D appreciable increase 可观增长
Aq3}Ng appreciation 增值;升值
V5*OA??k< appreciation against other currencies 相对其他货币升值
/cU<hApK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
cM&{+el appreciation tax 增值税
Yw#2uh appropriation 拨款;拨用;拨付
S)DnPjN{ appropriation account 拨款帐目
\7CGUB>L Appropriation Bill 拨款法案
As>_J=8} 3 appropriation-in-aid system 补助拨款办法
OpHsob~ approved assets 核准资产
_a1x\,R|DB approved basket stock 认可一篮子证券
Ol!ntNhXm approved budget 核准预算
=UV`.d2[ approved charitable donation 认可慈善捐款
9-MUX^?u approved charitable institution 认可慈善机构
,G)r=$XU approved currency 核准货币;认可货币
G37U6PuZi approved estimates 核准预算
K'GBMnjD approved estimates of expenditure 核准开支预算
~?(N approved overseas insurer 核准海外保险人
8YbE`32 approved overseas trust company 核准海外信托公司
Hw4%uS==V approved pooled investment fund 核准汇集投资基金
^pUHKXihD approved provident fund scheme 认可公积金计划
p|! approved provision 核准拨款
P'_H/r/# approved redeemable share 核准可赎回股份
N0r16# -g approved regional stock 认可地区性证券
soQ1X@"0 approved retirement scheme 认可退休金计划
13>0OKg`# approved subordinated loan 核准附属贷款
,N)/w1?I arbitrage 套戥;套汇;套利
w4gJoxY-` arbitrageur 套戥者;套汇者
')$+G152 arbitrary amount 临时款项
_ jsK}- \ arrangement 措施;安排;协定
>G%o,9i arrears 欠款
K57&yVX arrears of pay 欠付薪酬
n^g|Ja arrears of revenue 逾期未收税款;逾期未收的帐项
?U2< articles of association 组织章程;组织细则;组织章程细则
-[wGX}} Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
P(f0R8BE ascertainment of profit 确定利润
X"fb; sGT "Asia Clear" “亚洲结算系统”
,=[?yJy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y]f"@9G# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VcXq?f>\ Asian Development Fund [ADF] 亚洲发展基金
H["`Mn7j2 Asian dollar bond 亚洲美元债券
i uF*.hc,% Asian dollar market 亚洲美元市场
)84 ~ugs Asian dollar rate 亚洲美元利率
ci?qT,& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3R.W>U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Tu).K.p: asked price 沽盘;喊价;索价;卖方报价
SMpH._VFeE assessable income 应评税入息
$}!p+$ assessable loss 应评税亏损
']2E {V assessable profit 应评税利润
&B6Ep6QS assessable value 应评税值
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assessed profit 估定利润
;wz^gdh; assessed value 经评估价值
%H]ptH5 assessment 评税;评定;估价;评税单
+JjW_Rl?=V assessment number 评税编号;估价编号
VHIOwzC assessment of additional tax 补加税评税
7/I, HxXp! assessment of performance 业绩评估;实绩评价
HTX?,C_ Assessor 评税主任
9_Be0xgJ3^ asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
lh7jux assets accretion 资产增值
>n'o*gZM assets and liabilities 资产与负债
t gI{`jS% assets betterment statement 资产递增表;资产改进表
21K>`d\ assets lending 实物放款;有抵押贷款
`p2+&&]S assets of the company passing on the death 死者去世时转移的公司资产
DtXrWS/ assets pledged as security for liabilities 用作负债抵押的资产
au:
fw assets portfolio 资产投资组合
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qMHL2~ assets price 资产价格
9]f!'d!5 assets quality 资产质素
0IBhb(X assets realization 资产变现
ywGd> @ assets refinancing arrangement 资产再集资安排
$u]jy0X<Y; assets securitization 资产证券化
|$8~?7Jv assets situated outside Hong Kong 在香港以外地方的资产
%4et&zRC assets stripping 削减资产;拆卖资产
!dyXJQ assets value 资产值
d3ZdB4L assignee 承让人
{.C!i{| assignment 转让;转让书;转让契
Xg|B \\ assignment of interest 权益转让
&Sw%<N*r assignment of letters patent and trade mark 专利证书及商标转让
o<BOYrS assignment of property 物业转让;物业转让书
g{OwuAC_ assignment right 转让权
_(%d(E2? assignor 转让人
7puFz4+f associate 有联系的人;有关连人士;相联者;合伙人;联系人
I,>-t GK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
V58wU:li associated body corporate 相联法人团体
[^Os kJ4 associated company 相联公司;联属公司
/uPcXq:L~ associated corporation 相联法团
A9I{2qW9+Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8@i7pBl@ 公认会计师公会〔英国〕
~zCEpU|@N Association of Futures Exchange Brokers 香港期货经纪协会
=RA / Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
O#:$^#j& association of underwriters 承保人组织
@XLy7_} assumption of control 接管
*scVJ assurance 担保;保险;转易;转易书
Aw$x;3y assurance of interest 权益的转易
Uzz'.K(Mv| at 19XX price 按一九XX年价格计算
]R h#g5X at a discount 按赔价计算;按贴水价格计算;打折扣
$$|rr G at a premium 按溢价计算;按升水价格计算
IHam 4$~- at call 通知付款;按通知
[ey:e6,T9 at constant market price 按固定市价计算
RDW8]=uM at constant price 按固定价格计算
l~c@^! at cost 按成本计算
q)LMm7 at current market price 按当时市价计算;按现时市价计算
K0-ypU*P at current price 按当时价格计算;按现时价格计算
UW N*j_9i at factor cost 按要素成本计算;按生产要素成本计算
)j9SGLo at money-of-the-day price 按付款当日价格计算
cii_U=
at or better 按指定或较佳价位〔买卖指令〕
W5EDVPur at par 按面值计算;平价
*w^C"^* at sight 见票即付
V=R 3)GC at the close 按收市盘
K&vF0*gN3 at the opening 按开市盘
?k]2*}bz attestation 见证;见证条款
JlH&?? at-the-money option 平价期权
"$#xK |t attorney 受权人;受托代表人
'8Q]C*Z attornment 新拥有人承认书
tjIl-IQ attributable profit 可归属利润
veMH attributable share value 可归属股份价值
>p)MawT] Auckland Stock Exchange 奥克兰证券交易所
$+P>~X) auction 拍卖
.<jr0,i auctioneer 拍卖商
[$qyF|/K`n audit 审计;核数
,F79xx9ufg Audit Commission 审计署
+MR.>" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N >FKy'.gk 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〕
cc,^6[OH@ audit review 帐目审查
=d".|k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#*QO3y~ZM audited account 审计帐目;经审计的帐目
}Ga\wV audited annual account 经审计的周年帐目
\n$u)Xj~6^ audited balance sheet 经审计的资产负债表
fKeT,U`W auditor 核数师;核数主任;审计师
K~c=M",mW auditor's certificate 核数师证明书;审计师证明书
;T"zV{;7BR auditor's report 核数师报告;审计师报告
r"C Aussie bond 澳元债券
NG--6\ austerity budget 紧缩预算
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[M\m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SG6kud\b Australia All Ordinaries Index 澳洲所有普通股票指数
s%qF/70' Australian Dollar [AUD] 澳元
?ATOXy Australian Options Market 澳大利亚期权市场
_Tf4WFu2 Australian Securities Commission 澳洲证券事务监察委员会
n!NS(.o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h}*/Ge]aM Australian Stock Exchange 澳大利亚证券交易所
MLoYnR^ Austrian Schilling [ATS] 奥地利先令
igIRSN}h authentication 认证;鉴证
mkYqpD7 authority to purchase 委托购买证;委购书
zDw5]*R authorization 认可;核准;授权;授权书
G'oG</A authorization by direction 指示授权
fa++MNf}3 authorization by instruction 指令授权
419x+3>} authorization by warrant 令状授权
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u8bx|E authorization of unit trust 单位信托的认可
ey2S#%DF] authorized agent 指定代理人
a2dnbfSWa[ authorized capital 法定资本
8VeQ-#7M/ authorized clerk 出市员
TV<'8L authorized dealer 认可交易商
brW :C?} authorized financial institution 认可财务机构
lhYe;b( authorized fund 认可基金
{{B%f. authorized fund house 获授权的基金公司;认可基金公司
B
P2=2)Q authorized institution 认可机构
VXYK?Qc' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
: ]sUpO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
**$LR<L authorized insurer 获授权保险人;获认可承保人
<L"GqNuRQ authorized investment 特准投资项目
8kU!8^mH authorized person 获授权人
I$<<(VWH authorized representative 获授权代表
H7d/X authorized share capital 法定股本
5MN8D COF automated quotation system 自动报价系统
Ont%eC\ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^5H >pat 自动交易系统〔香港期货交易所有限公司〕
"Q!(52_@J automatic adjustment mechanism 自动调整机制
jBgP$g automatic adjustment system 自动调整系统
,quoRan Automatic Clearing House 自动票据交换所
-*$HddD automatic exchange rates accumulation system 自动化汇率累集系统
=h0,?]z Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[Jogt#Fj ] automatic teller machine [ATM] 自动柜员机
W8ouO+wK autopay 自动转帐
`Gn50-@ available assets 可用资产
*VFf.aPwYi available fiscal reserve 现存财政储备
P!H_1RwXKC available profit 可用利润
[<%H>S1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
4x average 平均;平均数;海损
mS^tX i5hg average basic salary 平均基本薪金
Kla'lCZ average consumer expenditure 平均消费开支;一般消费开支
?AJKBW^ average cost 平均成本
te3}d'9&| average cost of land production 增辟土地平均成本
OR%'K2C6S average daily turnover 平均每日成交额
X$ s:>[H average daily wage rate 平均每日工资率
*h'=3w:G average expenditure pattern 平均开支模式
_a6[{_Pc average growth rate 平均增长率
=p*]Az average net fixed assets 固定资产平均净值
77\]B average of relatives 相对价格平均数
Xs~[& average price 平均价格
<eQj`HL average propensity to consume 平均消费倾向;一般消费倾向
x4E7X_ average propensity to save 平均储蓄倾向;一般储蓄倾向
)%`^xR average rate 平均率
/H8g( average revenue 平均收入;平均收益
~]nSSD)\ average stock 平均库存;平均存货
c(!6^qk]!` average yearly rent 平均年租
wB!Nc Y\p avoidance of double taxation 避免双重课税
j!U-'zJ avoidance of tax 避税