A:
K!D_PxV A share A股;甲类股份
/,!7jF: abatement of tax 减税;减扣免税额
Z:o
86~su ABN AMRO Bank N.V. 荷兰银行
zsMw5C above-the-line expenditure 线上项目支出;经常预算支出
@maZlw1q above-the-line receipt 线上项目收入;经常预算收入
itC *Z6^ ABSA Asia Limited 南非联合亚洲有限公司
%I|+_ z&x absolute change 绝对数值变更
vBnKu absolute expenditure 实际开支
IQlw 914
absolute guideline figure 绝对准则数字
3dxnh,]&@ absolute interest 绝对权益
yrE,,N%I absolute order of discharge 绝对破产解除令
! F;<xgw absolute profit margin 绝对利润幅度
3dX=xuQ%/ absolute value 实值;绝对值
2 -p absolutely vested interest 绝对既得权益
ycl>git] absorbed cost 已吸收成本;已分摊成本
]EVe@ absorption 吸收;分摊;合并
o3i,B),K absorption rate 吸收率;摊配率;分摊率
Xc9p;B>^Ts ACB Finance Limited 亚洲商业财务有限公司
<(bCz>o| acceptable form of reciprocity 合理的互惠条件
R%)2(\ acceptable rate 适当利率;适当汇率
RlslF9f acceptance agreement 承兑协议
j""y2c1 acceptance for honour 参加承兑
.,ppGc|* acceptor 承兑人;接受人;受票人
"doU.U&u acceptor for honour 参加承兑人
o! 2n}C accident insurance 意外保险
3!"b
guE Accident Insurance Association of Hong Kong 香港意外保险公会
u_p7Mcb accident insurance scheme 意外保险计划
|`k1zc)9 accident year basis 意外年度基准
RvPniT(<? accommodation 通融;贷款
PV]k3&y accommodation bill 通融票据;空头票据
w`.T/ accommodation party 汇票代发人
X #p o|,Q account balance 帐户余额;帐户结余
G>[
NZE account book 帐簿
qr'x0r|<> account collected in advance 预收款项
\C+*loLs account current book 往来帐簿
aJy> account of after-acquired property 事后取得的财产报告
38w.sceaT account of defaulter 拖欠帐目
0279g account payable 应付帐款
HeT6Dv account payee only [A/C payee only] 只可转帐;存入收款人帐户
o%/-5- account receivable 应收帐款
]{Mci]H6T account receivable report 应收帐款报表
<uBhi4 account statement 结单;帐单;会计财务报表
#Cg}!38 account title 帐户名称;会计科目
+#-kIaU accountant's report 会计师报告
^&`sWO@= Accountant's Report Rules 会计师报告规则
*;OJ~zT accounting and auditing procedure 会计与审计程序;会计与核数程序
[V> :`? Accounting Arrangements 《会计安排》
)p/=u@8_f accounting basis 会计基础
aDN6MZM accounting by Official Receiver 破产管理署署长呈交的帐目
t?]\M&i& Accounting Circular 《会计通告》
k W<Yda<a accounting class 会计类别
pB g|n=^ accounting date 记帐日期;会计结算日期
b"R, p=M accounting for money 款项核算
wO2V%v^bp Accounting Officer 会计主任
,c,Xd accounting period 会计报告期;会计期
RV0>-@/x accounting policy 会计政策;会计方针
08Pt(kzNA accounting practice 会计惯例
,Lt~u_ lve accounting principle 会计准则
RjR&D?dc accounting record 会计记录
C@TN5?Z accounting report 会计报告
{[M0y*^64$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[)Z'N/;0 Accounting Society of China 中国会计学会
'!j #X_; accounting statement 会计报表
C=oM,[ESQ0 accounting system 会计制度;会计系统
?qd,> accounting transaction 会计事项;帐务交易
i\kTm?BQZ accounting treatment 会计处理
F,p`-m[q accounting year 会计年度
O8K@&V p accretion 增值;添加
wMH[QYb<* accrual 应计项目;应累算数目
05l0B5'p accrual basis 应计制;权责发生制
c N02roQl accrual basis accounting 应计制会计;权责发生制会计
] ?DDCew accrue 应累算;应计
tr6jh=
accrued benefit 应累算利益
3W7;f! accrued charges 应计费用
krQl^~@ accrued cumulative preference share dividend 应累算的累积优先股股息
<mv7HKVg accrued expenses 应累算费用
Je#!Wd accrued interest payable 应付利息;应计未付利息
~_DF06G accrued interest receivable 应收利息;应计未收利息
/<3;0~#){ accrued right 累算权益
|eH wp accruing profit 应累算的利润
g9yaNelDh) accumulated fiscal reserve 累积财政储备
Veb+^& accumulated profit 累积利润;滚存溢利
Lv
`#zgo_f accumulated reserve 累积储备
2-vJv+- accumulation of surplus income 累积收益盈余
^lHb&\X acquired assets 既得资产
1fz*SIjG acquisition 收购;购置;取得
;;EDN45 acquisition cost 购置成本
wF|0n t acquisition expenses 购置费用
Yw$a{5g acquisition of 100% interest 收购全部股权
/6+1{p acquisition of control 取得控制权
!cq=)xR acquisition of fixed assets 购置固定资产
+3M$3w{2 acquisition of shell “买壳”
eV[`P&j_C acquisition price 收购价
P'a0CE% act of God 天灾
Wmz q acting partner 执事合伙人
!1ML%}vvB, active market 买卖活跃的市场;交投畅旺的市场;旺市
cZNi~ active partner 积极参与的合伙人
pwJ'3NbS active trading 交投活跃
ZWf-X actual circulation 实际流通
:y=!{J< actual cost 实际成本
k_,MoDz actual expenditure 实际开支;实际支出
5h_<R!jA actual income 实际入息;实际收入;实际收益
4`'8fe/" actual market 现货市场
[8,PO actual price 现货价;实际价格
O0@w(L- actual profit 实际利润
'M~BE\ actual quotation 实盘;实际价位;实际报价
Ze-MAt actual year basis 按实际年度计算
t9G}Yd[T actuals 实货
kP7a:(P_g actuarial investigation 精算调查
7cIC&(h5 actuarial principle 精算原则
iLF^%!:X% actuarial report 精算师报告
k4S} #!
Actuarial Society of Hong Kong 香港精算学会
l%rx#;=u actuarial valuation 精算师估值
p]wP36<S! actuary 精算师
uz ]E_&2 ad referendum agreement 暂定协议;有待覆核的协定
:|Z$3q ad valorem duty 从价税;按值征税
.
_1jk ad valorem duty system 从价税制
g d z ad valorem fee 从价费
aRbx ad valorem tariff 从价关税
k1wCa^*gc additional allowance 额外免税额
"e~k-\^Y additional amount for unexpired risk 未过期风险的额外款额
%4j&H!y-w; additional assessable profit 补加应评税利润
;knd7SC additional assessment 补加评税
,`;jvY~Ec additional commitment 额外承担
./#e1m?. additional commitment vote 额外承担拨款
HR;/Br additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uA~YRKer additional dependent parent allowance 供养父母额外免税额
>R( 8/#|E additional provision 额外拨款
N*~_\x additional stamp duty 附加印花税
kGpV;F==* additional tax 补加税罚款;补加税款
Ee&hG[sx Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
}<SNO)h3 adjudged bankrupt 被裁定破产
vKU`C?,L adjudicated bankrupt 裁定破产人
yc*<:(p adjudication fee 裁定费;评定印花税额手续费;评估契据费
>B0D/:R9 adjudication of bankruptcy 裁定破产;宣告破产
|Dg;(i? adjudication of insolvency 裁定无力偿还债务
{T&v2u#S adjusted actual 经调整的实数;调整后的实数
VJ3hC[ adjusted current assets 经调整的流动资产;调整后的流动资产
$Z/klSEf adjusted figure 经调整的数字;调整后的数额
hF2/
y.:P adjusted liabilities 经调整的负债;调整后的负债
(Up'$J} adjusted loss 经调整的亏损;调整后的亏损
L{=l#vu 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
Ejq=*UOP adjusted profit 经调整的利润;调整后的利润
lj)f4zu adjusted surplus 经调整的盈余额;调整后的盈余额
vK(I3db! adjusted value 经调整的价值;调整后的价值
CoJ55TAW adjustment 调整;修订;理算〔保险〕
^"1TPd| adjustment centre 调剂中心
cFLd)mt/ adjustment lag 调整过程的时间差距;调整时差
(B&h;U$HAH adjustment mechanism 调整机制
$'^&\U~? adjustment of loss 亏损调整
YZibi adjustment process 调整过程;调整程序
~uB'3`x adjustment range 调整幅度
DR6]-j!FK administered exchange rate 受管制汇率
qh-[L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B#]_8svO administration expenses 行政费用
tVunh3- administration fee 手续费;行政费
:y\09)CJK administration in bankruptcy 破产管理
Xem 05%, administration order 遗产管理令
wy''tqg6 administrator 管理人;遗产管理人
`K w7" administrator of the estate 遗产管理人
N=#4L$@- admission of debt 债项承认书
Id%_{),HX admission of proof 接纳债权证明
jPnO@H1 advance 放贷款项;垫付款项;预支款项;预付款项
fE^uF[-7? advance account 暂支帐目;预付款帐户
job[bhK'Jt advance compensation 预付补偿金
$_)=8"Sn advance from shareholder 股东垫款
,<sm,!^<r advance pending reimbursement 预支以待日后付还
{DT4mG5 advanced economy 先进经济体系
eZNitGaU advancement 预付;预付财产
PRD_!VOW advances warrant 垫款令
|1"!kA advancing 贷出
R*yU<9Mm8 adverse balance 逆差
Z v4<b adverse exchange 逆汇
!h>D;k6 e advertisement addressed to shareholders 在报章刊登的致股东通告
=D].` advice for collection 托收通知书
~Eq \DK advice of drawing 提款通知书;汇票通知书
]M3#3Ha" advice of payment 付款通知
{rC~P Advisory Committee [Securities and Futures Commission]
S8%n .<OB 谘询委员会〔证券及期货事务监察委员会〕
kg3ppt Advisory Committee on Diversification 经济多元化谘询委员会
h~w4, T affidavit 誓章;遗产申报誓章
,-@5NY1q affidavit of no receipt 述明无收款的誓章
7UKYmJk. affiliate 联号;联营公司;附属公司
&3Tx@XhO affiliated company 附属公司;联号;联营公司
x5OC;OQc affirmation [estate duty] 非宗教式宣誓〔遗产税〕
noC?k }M affordability 负担能力
^YKy9zkTl African Development Bank [AfDB] 非洲开发银行
gLIT;BK after-acquired property 事后取得的财产
w>qCg XU3
after-hours dealing 市后交易
(S oo<.9~ after-tax profit 税后盈利;税后利润;税后溢利
8.?E[~ agency agreement 代理协议
, H2YpZk agency expenses 代理机构的开支
h>wcT VF agency fee 代理费
aX^+ O, Agency Law 《代理法》
Pdw#o^Iq^ agent 代理人;承销人
4<.O+hS
agent of company 公司代理人
r~8;kcu7 agent's fee 代理人费;经纪费
DZe}y^F aggregate 总计;总数;总体数字
5lTD]d aggregate amount 总款额;总额
Q.k
:\m*h aggregate assets and liabilities 总体资产与负债
/s
c.C aggregate at constant price 按固定价格计算的总体数字
]>Si0% aggregate demand 总需求
i[150g?K aggregate gross position 总持仓量
W&(f&{A aggregate limit 总限额
LmQ/#Gx aggregate of salaries tax 合计薪俸税
Z)&D`RCf aggregate performance 总体表现;总体业绩
=-~;OH/ aggregate supply 总体供应
9cd 8=][ aggregate surplus 总盈余
gi]ZG aggregate total 整体总额
]` ]g@v aggregate value 总值;合计价值
$%PVJs aggregated basis 合计基准
j$x)pB3] aggregated net chargeable income 合计应课税入息实额
4DLq}v aggregation 合并计算;合计;总和
=MLf[ aggregation of incomes of husband and wife 夫妇入息合并计算
lJ{V aggregation of property 财产的总和
uLN[*D agio 差价;贴水
g:<? 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》
M=y0PCD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}"zC
>eX& 《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》
59*M"1['Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
KrKu7]If6# 《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》
;;V\"7q' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!QEL"iJ6M' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U,;xZe agreement for a settlement 授产协议
B9X8 agreement for assignment 转让协议
7>i2OBkAhB agreement for sale 售卖协议;买卖协议
NQ9Ojj{# agreement for sale and purchase 买卖协议
w#(RW7":F agreement for the payment of interest 支付利息协议
[f!O6moR6 agreement for the repayment of money 还款协议
b2kWjg.4 agreement of reinsurance 再保险协议
0oU=RbC Agricultural Bank of China 中国农业银行
l#bAl/c` air passenger departure tax 飞机乘客离境税
5PZN^\^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?znSx}t airport tax 机场税
`cr(wdvI alcohol duty 酒精税
lIf(6nm@ alienation 让与;让渡;转让
^0tw%6: alimony 生活费;赡养费
KJh,,xI>by All Ordinaries Index [AOI] 所有普通股指数
mm[SBiFO\ all risks 全险;综合险
dDtFx2(R All Sales Record for Stock Market 《股票市场成交报告》
7=P^_LcU Allied Capital Resources Limited 新联财务有限公司
o
}@n>R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V U~Dk);Bv allocation letter 拨款信件
#Hu~}zy allocation of fund 分配款项;预留款项
"0&N} allocation of profit 利润分配;溢利分配
~`eHHgX allocation warrant 拨款令
Yck~xt&] allotment 分配;配股
N4UM82N allotment notice 股份配售通知;配股通知
9z ?7{2C allotment of shares 股份分配
;(6P6@+o allowable 可获宽免;免税的
*P2[qhP2 allowable business loss 可扣除的营业亏损
?KWj}|% allowable expenses 可扣税的支出
>dQ K.CG allowance 免税额;津贴;备抵;准备金
Bct"X#W|& allowance for debts 债项的免税额
N.j
"S'(i allowance for depreciation by wear and tear 耗损折旧免税额
^Jx$t/t allowance for funeral expenses 殡殓费的免税额
XnUO*v^] allowance for inflation 为通货膨胀而预留的款项;通胀准备金
$'"8QOnJ?k allowance for repairs and outgoings 修葺及支出方面的免税额
~]uZy=P? 5 allowance to debtor 给债务人的津贴
D>sYPrf alteration of capital 资本更改
V"RpH, alternate trustee 候补受托人
vtxvS3
amalgamation 合并
|L:Cn J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1 W'F3 ambit of charges 征税范围;收费范围
oq;'eM1,. amended valuation 经修订的估值
YaY8 `M{ American Commodities Exchange 美国商品交易所
@Doyt{|T American Express Bank Limited 美国运通银行
.T.5TMiOSq American Stock Exchange 美国证券交易所
Xl%0/o amortization 摊销
IFuZ]CBz amount due from banks 存放银行同业的款项
IA*KaX2S< amount due from banks abroad 存放海外银行同业的款项
x?r1s#88> amount due from holding companies 控股公司欠款
K7`YJp`i amount due from local banks 存放本港银行同业的款项
>SCGK_Cr2 amount due to banks 银行同业的存款
+=P@HfVfiq amount due to banks abroad 海外银行同业的存款
1n%8j*bJq amount due to holding companies 控股公司存款
3qMNl>> amount due to local banks 本港银行同业的存款
/ 8gL.i$ amount due to outport banks 外埠银行同业的存款
&35|16z%@ amount for note issue 发行纸币的款额
8SmjZpQ? amount of bond 担保契据的款额
7*+TP~WI amount of consideration 代价款额
j"7
JLe* amount of contribution 供款数额
-50AX1h31: amount of indebtedness 负债款额
;Zut@z4\ amount of principal of the loan 贷款本金额
p25Fn`}H amount of rates chargeable 应征差饷数额
+,flE=5]s amount of share capital 股本额
>3D7tK( amount of sums assured 承保款额
?m"|QS!!K amount of variation 变动幅度
Q9>U1]\ amount of vote 拨款数额
(f1M'w/OD amount payable 应付款额
q<{NO/Mm amount receivable 应收款额
[}o~PN:sT( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k%Vv?{g analysis 分析
H\G{3.T.9 ancillary risk 附属风险
jqcz\n d annual account 周年帐目;周年帐目报表;年度决算;年结
GJQc!cqk annual accounting date 年结日期
(ku5WWJ annual allowance 每年免税额;年积金;年度津贴;年津
;vp\YIeX1 annual balance 年度余额
\t.}-u<7{ annual disposable income 每年可动用收入
($!KzxF3 annual estimates 周年预算
rVryt<2:@r annual fee 年费
ZX.TqvK/r annual general meeting 周年大会
8^yJqAXK annual growth rate 年增率;每年增长率
?nFO:N< annual long-term supplement 长期个案每年补助金
"mIgs9l$ annual pensionable emolument 可供计算退休金的年薪
zlf}. annual report 年报
Hi,t@!! Annual Report on the Consumer Price Index 《消费物价指数年报》
ff cLuXa annual return 周年报表;周年申报表;每年报税表格
h)x_zZ%>o Annual Return Rules 《周年报表规则》
RA/EpD:H annual review of consumer prices 每年消费物价回顾
d@kc[WLD^ annual roll-forward basis 逐年延展方式
FJS'G^ annual salary 年薪
G=d(*+&
B annual statement 年度报表;年度决算表
5nLDj:C~ 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
jBtj+TL8 annuitant 年金受益人
UpUp8%fCU annuity 年金
zV.pol annuity contract 年金合约
Tz-X o annuity on human life 人寿年金
cCdX0@hY antecedent debt 先前的债项
2qj{n+ ante-dated cheque 倒填日期支票
V[hK2rVH. anticipated expenditure 预期开支
VcgBLkIF anticipated net profit 预期纯利
m *X7T anticipated revenue 预期收入
%w"nDu2Gcv anti-inflation measure 反通货膨胀措施
1~5trsB+5 anti-inflationary stance 反通货膨胀立场
G$JFuz)| apparent deficit 表面赤字
oRY!\ADR apparent financial solvency 表面偿债能力
IF_D Z apparent partner 表面合伙人
\7 a4uc application for personal assessment 个人入息课税申请书
J)x3\[}Ye application of fund 资金应用
c{3rl;Cs application to release as liquidator and to destruct the books of accounts and documents
;+_8&wbqW 申请免除清盘人职务及毁灭帐簿与文件
I4e+$bU3 appointed actuary 委任精算师
t@B(+ appointed auditor 委任核数师;委任审计师
mh`|=M]8E appointed trustee 委任的受托人
gA^q^>7 appointer 委任人
8b&uU [ apportioned pro rata 按比例分摊
, Ww apportionment 分配;分摊
cvo[s, p Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I3y9:4 apportionment formula 分摊方程式
]qktj=p apportionment of estate duty 遗产税的分摊
l\Ftr_Dk appraisal 估价;评估
Wd 2sh appreciable growth 可观增长
XB\zkf_}Xc appreciable impact 显着影响
6Z! y appreciable increase 可观增长
d/U."V} appreciation 增值;升值
p+w8$8) appreciation against other currencies 相对其他货币升值
T[uDZYx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]> G&jd7 appreciation tax 增值税
igkz2S I appropriation 拨款;拨用;拨付
M7dU@ Ag appropriation account 拨款帐目
z'MS#6|} Appropriation Bill 拨款法案
?b:_AO& appropriation-in-aid system 补助拨款办法
?9KGnOVu approved assets 核准资产
_j ;3-m approved basket stock 认可一篮子证券
"QY1.:o<( approved budget 核准预算
9]yW_]P approved charitable donation 认可慈善捐款
CjZ2z%||= approved charitable institution 认可慈善机构
rY}B-6qJn approved currency 核准货币;认可货币
b`~wGe approved estimates 核准预算
+!O-kd approved estimates of expenditure 核准开支预算
p^QZ q>v approved overseas insurer 核准海外保险人
.5Z_E
O approved overseas trust company 核准海外信托公司
/L~m#HxWU approved pooled investment fund 核准汇集投资基金
hC<14 approved provident fund scheme 认可公积金计划
Re[:qLa] approved provision 核准拨款
Q:o7G|C approved redeemable share 核准可赎回股份
^%[F8\}XPJ approved regional stock 认可地区性证券
NGTe4Crx approved retirement scheme 认可退休金计划
')TPF{\# approved subordinated loan 核准附属贷款
GESXc$E8 arbitrage 套戥;套汇;套利
284zmZZ arbitrageur 套戥者;套汇者
96Zd M= arbitrary amount 临时款项
<y=ovkM3 arrangement 措施;安排;协定
A"l{?;~ arrears 欠款
!]b@RUU arrears of pay 欠付薪酬
L*
|1/ arrears of revenue 逾期未收税款;逾期未收的帐项
$@uU@fLB articles of association 组织章程;组织细则;组织章程细则
(6qsKX Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
f&I7,"v ascertainment of profit 确定利润
@.$MzPQQI "Asia Clear" “亚洲结算系统”
TSto9$}* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.[j%sGdKl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v '9m7$ Asian Development Fund [ADF] 亚洲发展基金
AK/:I>M Asian dollar bond 亚洲美元债券
ImkrV{,e Asian dollar market 亚洲美元市场
oY3>UZ5\ Asian dollar rate 亚洲美元利率
8T5k-HwE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[]p"3i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r6Nm!Bq7 asked price 沽盘;喊价;索价;卖方报价
r"_Y3SxxL assessable income 应评税入息
G$=-,6kZO assessable loss 应评税亏损
la,
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9([6d.`~ assessable value 应评税值
v59nw]' assessed profit 估定利润
.W.;~`EW assessed value 经评估价值
}~I|t!GL assessment 评税;评定;估价;评税单
|*\C{b assessment number 评税编号;估价编号
2C/%gcN > assessment of additional tax 补加税评税
BQNp$]5s assessment of performance 业绩评估;实绩评价
u{C)qb5Pu Assessor 评税主任
uHvaZMu asset price bubbles 资产价格泡沫
bZ5n,KQA5 asset-backed securities 具资产保证的证券
MCy~@)-IN assets accretion 资产增值
4rp6 C/i assets and liabilities 资产与负债
]VjLKFb~U assets betterment statement 资产递增表;资产改进表
_z"o1`{w assets lending 实物放款;有抵押贷款
<GZhH: assets of the company passing on the death 死者去世时转移的公司资产
b! tludb assets pledged as security for liabilities 用作负债抵押的资产
pXW`+<g0 assets portfolio 资产投资组合
8(lCi$ assets price 资产价格
A3yi?y{[* assets quality 资产质素
X47!E
|* assets realization 资产变现
rc{o?U'^- assets refinancing arrangement 资产再集资安排
!$>G#+y assets securitization 资产证券化
KwFXB assets situated outside Hong Kong 在香港以外地方的资产
r+\/G{+=} assets stripping 削减资产;拆卖资产
n|KKby.$ assets value 资产值
qgexb\x\4 assignee 承让人
?qT(3C9p assignment 转让;转让书;转让契
-9&g[ assignment of interest 权益转让
]|LgVXEpx assignment of letters patent and trade mark 专利证书及商标转让
z8iENECwj assignment of property 物业转让;物业转让书
H1T~u{8j} assignment right 转让权
B,y3]
g6u assignor 转让人
3$_2weZxYn associate 有联系的人;有关连人士;相联者;合伙人;联系人
gCV rC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0wvU?z%WK associate member 附属会员
[W(Y3yyY associated body corporate 相联法人团体
K&S@F!#g associated company 相联公司;联属公司
S0xIvzS associated corporation 相联法团
'Y)/~\FI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t9D
S]Li 公认会计师公会〔英国〕
C*pLq5s Association of Futures Exchange Brokers 香港期货经纪协会
uUS)#qM| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^
f{qJ[, association of underwriters 承保人组织
zoXuFg assumption of control 接管
>hb-5xC assurance 担保;保险;转易;转易书
v"
FO assurance of interest 权益的转易
yJ J8"s~i at 19XX price 按一九XX年价格计算
X_?%A54z? at a discount 按赔价计算;按贴水价格计算;打折扣
az
bUc4M at a premium 按溢价计算;按升水价格计算
Z;J`5=TS at call 通知付款;按通知
~@fanR = at constant market price 按固定市价计算
OqEHM%j at constant price 按固定价格计算
RKk" at cost 按成本计算
&kx\W) at current market price 按当时市价计算;按现时市价计算
.tp=T at current price 按当时价格计算;按现时价格计算
7}07Pit at factor cost 按要素成本计算;按生产要素成本计算
Sf/W9Jw at money-of-the-day price 按付款当日价格计算
\e0x,2 at or better 按指定或较佳价位〔买卖指令〕
_IKQ36= at par 按面值计算;平价
8b~7~VCk at sight 见票即付
*1v_6<;2i< at the close 按收市盘
uXNp!tY at the opening 按开市盘
OR~G Ov| attestation 见证;见证条款
(WMLNv at-the-money option 平价期权
g&
>mP? attorney 受权人;受托代表人
Eq7gcDQ attornment 新拥有人承认书
G>j"cj attributable profit 可归属利润
+V89J!7 attributable share value 可归属股份价值
n|Ma&qs Auckland Stock Exchange 奥克兰证券交易所
gTD%4V auction 拍卖
STRyW Ml auctioneer 拍卖商
ZjavD^ky audit 审计;核数
Tvrc%L(] Audit Commission 审计署
5j1 IH,yW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p1?J 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;yV#Y audit review 帐目审查
auoA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L]NYYP- audited account 审计帐目;经审计的帐目
3H <`Z4;
audited annual account 经审计的周年帐目
gQCC>8 audited balance sheet 经审计的资产负债表
C=EhY+5 auditor 核数师;核数主任;审计师
U%Ol^xl auditor's certificate 核数师证明书;审计师证明书
jL2MW(d^Q auditor's report 核数师报告;审计师报告
10TSc
j Aussie bond 澳元债券
6d(b'S^ austerity budget 紧缩预算
v6(,Ax& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
^EUQ449<p Australia All Ordinaries Index 澳洲所有普通股票指数
^CX,nj_( Australian Dollar [AUD] 澳元
/Sh4pu"' Australian Options Market 澳大利亚期权市场
*fOIq88
Australian Securities Commission 澳洲证券事务监察委员会
DW4MA<UQ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ls]Elo8h1f Australian Stock Exchange 澳大利亚证券交易所
>:fJhF@ Austrian Schilling [ATS] 奥地利先令
]q37 Hj authentication 认证;鉴证
*<;&>w8 authority to purchase 委托购买证;委购书
=mAGD*NKu authorization 认可;核准;授权;授权书
s'2y%E# authorization by direction 指示授权
&U854 authorization by instruction 指令授权
ur`}v|ZY authorization by warrant 令状授权
"SDsISWd authorization of unit trust 单位信托的认可
AF
QnCl Of authorized agent 指定代理人
/$<JCNGv authorized capital 法定资本
v.]'%+::# authorized clerk 出市员
vLD:(qTi authorized dealer 认可交易商
>02i8:Tp5K authorized financial institution 认可财务机构
t2m ^ authorized fund 认可基金
s+Cl authorized fund house 获授权的基金公司;认可基金公司
n9w j[t1/ authorized institution 认可机构
FBE @pd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?|gGsm+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
WMRYT"J?N] authorized insurer 获授权保险人;获认可承保人
Q=MCMe authorized investment 特准投资项目
$o{F authorized person 获授权人
` 3vN R" authorized representative 获授权代表
e(4bx5<* authorized share capital 法定股本
=/M$
<+ automated quotation system 自动报价系统
zww? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
R^F7a0" 自动交易系统〔香港期货交易所有限公司〕
?Of{c,2 . automatic adjustment mechanism 自动调整机制
W[@"H1bVH automatic adjustment system 自动调整系统
?BXP}] Automatic Clearing House 自动票据交换所
t>m8iS> automatic exchange rates accumulation system 自动化汇率累集系统
he_HVRpB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d#RF0,Y 9 automatic teller machine [ATM] 自动柜员机
38OIFT autopay 自动转帐
AW]("pt available assets 可用资产
$Cut available fiscal reserve 现存财政储备
]5aux
>.n available profit 可用利润
hVROzGZk Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
X*43!\ average 平均;平均数;海损
!Q<8c =f average basic salary 平均基本薪金
Fwg#d[:u average consumer expenditure 平均消费开支;一般消费开支
mw2rSU I{ average cost 平均成本
=kyJaT^5[ average cost of land production 增辟土地平均成本
qT&S average daily turnover 平均每日成交额
2M!+gk=+ average daily wage rate 平均每日工资率
zlC^ average expenditure pattern 平均开支模式
la!1[VeL average growth rate 平均增长率
0W!VV=j<} average net fixed assets 固定资产平均净值
VGkW3Nt0 average of relatives 相对价格平均数
Xd90n>4S average price 平均价格
l;"ub^AH average propensity to consume 平均消费倾向;一般消费倾向
pIM*c6 average propensity to save 平均储蓄倾向;一般储蓄倾向
Oct\He\. average rate 平均率
4Xa.r6T_N= average revenue 平均收入;平均收益
@#G6z`, average stock 平均库存;平均存货
'33Yl+h average yearly rent 平均年租
oaH+c9v avoidance of double taxation 避免双重课税
!W(/Y9g# avoidance of tax 避税