A:
}#%3y&7M7 A share A股;甲类股份
F[am2[/<A abatement of tax 减税;减扣免税额
&w15GO;4 ABN AMRO Bank N.V. 荷兰银行
I)7STzlMj. above-the-line expenditure 线上项目支出;经常预算支出
b>g&Pf#N! above-the-line receipt 线上项目收入;经常预算收入
xE>H:YPm ABSA Asia Limited 南非联合亚洲有限公司
6L5j absolute change 绝对数值变更
Q8-;w{% absolute expenditure 实际开支
N,k PR absolute guideline figure 绝对准则数字
i/UDda"E absolute interest 绝对权益
J:W|2U=" absolute order of discharge 绝对破产解除令
E%Tpby}^' absolute profit margin 绝对利润幅度
4-j3&( absolute value 实值;绝对值
})#VO-J absolutely vested interest 绝对既得权益
T($d3Nn1 absorbed cost 已吸收成本;已分摊成本
4mHR+SZy absorption 吸收;分摊;合并
V9KI?}q:W absorption rate 吸收率;摊配率;分摊率
5PF?Eq ACB Finance Limited 亚洲商业财务有限公司
K|^PHe acceptable form of reciprocity 合理的互惠条件
80J87\) acceptable rate 适当利率;适当汇率
_A]8l52pt acceptance agreement 承兑协议
}-` N^ acceptance for honour 参加承兑
1,Ams acceptor 承兑人;接受人;受票人
v=m!$~ acceptor for honour 参加承兑人
s"OP[YEke/ accident insurance 意外保险
9mA6nmp Accident Insurance Association of Hong Kong 香港意外保险公会
HrOq>CSR accident insurance scheme 意外保险计划
ky4;7RK accident year basis 意外年度基准
`G/%U~ accommodation 通融;贷款
q|7i6jq\*R accommodation bill 通融票据;空头票据
zEM c) accommodation party 汇票代发人
{L6@d1u account balance 帐户余额;帐户结余
b0VEMu81k account book 帐簿
<'T:9 account collected in advance 预收款项
D;?cf+6$ account current book 往来帐簿
0FN;^hP5| account of after-acquired property 事后取得的财产报告
|:7
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{"v~1W) account payable 应付帐款
FZFYwU\~.L account payee only [A/C payee only] 只可转帐;存入收款人帐户
+"mS< account receivable 应收帐款
l<3X:) account receivable report 应收帐款报表
)NF5,eD account statement 结单;帐单;会计财务报表
b@v_db]|t. account title 帐户名称;会计科目
8U8%XI EJ accountant's report 会计师报告
E5;6ks) Accountant's Report Rules 会计师报告规则
mYUR(*[ accounting and auditing procedure 会计与审计程序;会计与核数程序
1s-dqHz"s Accounting Arrangements 《会计安排》
~Un+Zs%24 accounting basis 会计基础
pVm]<jO accounting by Official Receiver 破产管理署署长呈交的帐目
q\DN8IJ Accounting Circular 《会计通告》
YL?2gBT accounting class 会计类别
5&
2([ accounting date 记帐日期;会计结算日期
z:Y
Z]
accounting for money 款项核算
,r5'nDV=d Accounting Officer 会计主任
,|}}Ml accounting period 会计报告期;会计期
QT8GP?F accounting policy 会计政策;会计方针
C4[) yJ accounting practice 会计惯例
Yamu"# accounting principle 会计准则
X&LaAqlSG accounting record 会计记录
<6.aSOS accounting report 会计报告
cePe0\\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6
4,('+ Accounting Society of China 中国会计学会
;OMR5KAz accounting statement 会计报表
@GVONluyU` accounting system 会计制度;会计系统
6y+_ x' accounting transaction 会计事项;帐务交易
hr@kU x accounting treatment 会计处理
:QoW*Gs1 accounting year 会计年度
0#G@F5; < accretion 增值;添加
\k4em{K accrual 应计项目;应累算数目
.#q]{j@Ot accrual basis 应计制;权责发生制
ohJo1}{ accrual basis accounting 应计制会计;权责发生制会计
!eu\ShI accrue 应累算;应计
!{1;wC(b accrued benefit 应累算利益
Sj'Iz # accrued charges 应计费用
d6+$[4w accrued cumulative preference share dividend 应累算的累积优先股股息
@D[tljc^ accrued expenses 应累算费用
v:F_!Q accrued interest payable 应付利息;应计未付利息
*SK`&V accrued interest receivable 应收利息;应计未收利息
$,.XPK5Qu accrued right 累算权益
eG_@WLxwD accruing profit 应累算的利润
=?3b3PZn accumulated fiscal reserve 累积财政储备
IRknD3LX accumulated profit 累积利润;滚存溢利
wPE\?en accumulated reserve 累积储备
\; voBU accumulation of surplus income 累积收益盈余
eae `#>XP acquired assets 既得资产
$xU)t&Df acquisition 收购;购置;取得
\<aR^Sj. acquisition cost 购置成本
<rihi:4K acquisition expenses 购置费用
{Mpx33 acquisition of 100% interest 收购全部股权
RW`j^q,c3 acquisition of control 取得控制权
FoQy@GnM5 acquisition of fixed assets 购置固定资产
d=nv61] acquisition of shell “买壳”
9oU1IT9 acquisition price 收购价
,+4*\yI3l act of God 天灾
x%'5rnm| acting partner 执事合伙人
Q 2>o+G active market 买卖活跃的市场;交投畅旺的市场;旺市
Nov)'2g7G active partner 积极参与的合伙人
Cu t7 active trading 交投活跃
5O%?J-Hp actual circulation 实际流通
#b
eLo J actual cost 实际成本
29HyeLB@ actual expenditure 实际开支;实际支出
F~$ay@g actual income 实际入息;实际收入;实际收益
[.Rdq]w6 actual market 现货市场
gy`WBg(7x actual price 现货价;实际价格
|yinV fZ0C actual profit 实际利润
j.ZXLe~ actual quotation 实盘;实际价位;实际报价
/ q| o actual year basis 按实际年度计算
*B)J(^M!q actuals 实货
$'x#rW>v actuarial investigation 精算调查
Fhrj$ actuarial principle 精算原则
&J\<"3 actuarial report 精算师报告
FeT|
Fh:L Actuarial Society of Hong Kong 香港精算学会
M<nH actuarial valuation 精算师估值
50CjH"3PZ` actuary 精算师
6b1AIs8 ad referendum agreement 暂定协议;有待覆核的协定
RsW4 '5 ad valorem duty 从价税;按值征税
vlq L ad valorem duty system 从价税制
7'!DK;=TD6 ad valorem fee 从价费
Z8ds`KZM ad valorem tariff 从价关税
x~JOg57up additional allowance 额外免税额
F.{$HJ additional amount for unexpired risk 未过期风险的额外款额
+>ld additional assessable profit 补加应评税利润
{%oxzdPc additional assessment 补加评税
DJZ$M additional commitment 额外承担
7O-fc1OTv additional commitment vote 额外承担拨款
m%cwhH_B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FL{$9o\@ additional dependent parent allowance 供养父母额外免税额
}60/5HNr additional provision 额外拨款
$jOp:R&I^3 additional stamp duty 附加印花税
"s.hO0Z additional tax 补加税罚款;补加税款
[Y4Wm? Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
E*x ct-m# adjudged bankrupt 被裁定破产
J(:y-U adjudicated bankrupt 裁定破产人
90 >V he adjudication fee 裁定费;评定印花税额手续费;评估契据费
]1 jhy2j adjudication of bankruptcy 裁定破产;宣告破产
\4KV9wm adjudication of insolvency 裁定无力偿还债务
aH_0EBRc adjusted actual 经调整的实数;调整后的实数
CB0p2WS_ adjusted current assets 经调整的流动资产;调整后的流动资产
8shx7" adjusted figure 经调整的数字;调整后的数额
B|"-Ed adjusted liabilities 经调整的负债;调整后的负债
{kghZur adjusted loss 经调整的亏损;调整后的亏损
h])oo:u'/Q adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
{TZV^gT4 adjusted profit 经调整的利润;调整后的利润
DB+oCE<.# adjusted surplus 经调整的盈余额;调整后的盈余额
6HZVBZhM adjusted value 经调整的价值;调整后的价值
nT%ko7~- adjustment 调整;修订;理算〔保险〕
>qVSepK3 adjustment centre 调剂中心
Qb5@e#
adjustment lag 调整过程的时间差距;调整时差
"vX\Q rL adjustment mechanism 调整机制
^ X-6j[". adjustment of loss 亏损调整
OtbPrF5 adjustment process 调整过程;调整程序
Ig<# {V adjustment range 调整幅度
CK#i 6!~r administered exchange rate 受管制汇率
iwy;9x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B- D&1gO administration expenses 行政费用
,h9?o administration fee 手续费;行政费
_C)\X(; administration in bankruptcy 破产管理
ZfXgVTJ` administration order 遗产管理令
`nRF"T_ administrator 管理人;遗产管理人
8O_yZ
~Z4 administrator of the estate 遗产管理人
Us.k, admission of debt 债项承认书
[$c"}=g[+ admission of proof 接纳债权证明
M0T z('~s advance 放贷款项;垫付款项;预支款项;预付款项
h'+F'1= advance account 暂支帐目;预付款帐户
6 rWb2b advance compensation 预付补偿金
PQ{5*}$N advance from shareholder 股东垫款
n1x"B>3 advance pending reimbursement 预支以待日后付还
q+} \(| advanced economy 先进经济体系
=!G{+&j advancement 预付;预付财产
B3<sSe8L0 advances warrant 垫款令
~e&O?X advancing 贷出
A&A{Thz adverse balance 逆差
/Pxny3 adverse exchange 逆汇
pqTaN=R8 advertisement addressed to shareholders 在报章刊登的致股东通告
I_ AFHrj advice for collection 托收通知书
(*_lLM@Cd advice of drawing 提款通知书;汇票通知书
z8XWp[K advice of payment 付款通知
{.?pl]Zl6 Advisory Committee [Securities and Futures Commission]
yp[,WZt 谘询委员会〔证券及期货事务监察委员会〕
.%!^L#g Advisory Committee on Diversification 经济多元化谘询委员会
"}Ikx tee affidavit 誓章;遗产申报誓章
%OsxXO? affidavit of no receipt 述明无收款的誓章
6a<zZO`Z6+ affiliate 联号;联营公司;附属公司
os7xwI;T affiliated company 附属公司;联号;联营公司
cTq;<9Iew affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3~{0X- affordability 负担能力
DJ9x?SL@KD African Development Bank [AfDB] 非洲开发银行
1IlOU|4 after-acquired property 事后取得的财产
PuhvJHT after-hours dealing 市后交易
Z6-ZAS(>m after-tax profit 税后盈利;税后利润;税后溢利
I9dX\w} agency agreement 代理协议
=ym<yI< agency expenses 代理机构的开支
vOLa.%X]h agency fee 代理费
5,4m_fBoW Agency Law 《代理法》
?\kuP ?\ agent 代理人;承销人
U^eos;:s8 agent of company 公司代理人
+* j8[sz agent's fee 代理人费;经纪费
,"F0#5 aggregate 总计;总数;总体数字
i5=~tS aggregate amount 总款额;总额
@t;726 aggregate assets and liabilities 总体资产与负债
M~n./wyC aggregate at constant price 按固定价格计算的总体数字
1rS8+!9C aggregate demand 总需求
[k0/ZfFwV aggregate gross position 总持仓量
vvu $8n aggregate limit 总限额
M ziOpraj aggregate of salaries tax 合计薪俸税
Wffz&pR8
aggregate performance 总体表现;总体业绩
&E1m{gB( aggregate supply 总体供应
Qm=iCZ|E^! aggregate surplus 总盈余
xI.0m aggregate total 整体总额
~4|Tr z2T aggregate value 总值;合计价值
MMUlA$*t aggregated basis 合计基准
l|{[vZpT aggregated net chargeable income 合计应课税入息实额
B[q"oI` aggregation 合并计算;合计;总和
@qYT/V*/ aggregation of incomes of husband and wife 夫妇入息合并计算
a6Joa&`dv aggregation of property 财产的总和
+,]VXH<y agio 差价;贴水
0m=57c$O Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0qIg:+l+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7A) E4f' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
X#
/c7w- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rLE+t(x(0 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
##}7cFX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7xQ:[P!G+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hu1ZckIw? agreement for a settlement 授产协议
rL&Mq}7QK agreement for assignment 转让协议
1/~=61msc agreement for sale 售卖协议;买卖协议
L`e19I$ agreement for sale and purchase 买卖协议
^ g|VZN agreement for the payment of interest 支付利息协议
~@)s)K agreement for the repayment of money 还款协议
/[D_9 agreement of reinsurance 再保险协议
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|#dGk g Agricultural Bank of China 中国农业银行
*G7cF air passenger departure tax 飞机乘客离境税
YRCs&tgs Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mU~&oU airport tax 机场税
nI&p.i6 alcohol duty 酒精税
,tcUJ}l alienation 让与;让渡;转让
s2GF*{ alimony 生活费;赡养费
(KwC,0p All Ordinaries Index [AOI] 所有普通股指数
aL`wz ! all risks 全险;综合险
"<{|ni} All Sales Record for Stock Market 《股票市场成交报告》
,p OGT71 Allied Capital Resources Limited 新联财务有限公司
3Pllxq<n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"wuO[c&%/ allocation letter 拨款信件
jd,i=P% allocation of fund 分配款项;预留款项
~%C F3?e6 allocation of profit 利润分配;溢利分配
[0hahR allocation warrant 拨款令
A)V*faD allotment 分配;配股
01n132k allotment notice 股份配售通知;配股通知
Aq*?Q/pV allotment of shares 股份分配
:e nR8MS allowable 可获宽免;免税的
<9piKtb|L allowable business loss 可扣除的营业亏损
uo J0wG. allowable expenses 可扣税的支出
f$6N allowance 免税额;津贴;备抵;准备金
h6OQeZ. allowance for debts 债项的免税额
zA8@'`Id allowance for depreciation by wear and tear 耗损折旧免税额
wpN3-D allowance for funeral expenses 殡殓费的免税额
fISK3t/=C allowance for inflation 为通货膨胀而预留的款项;通胀准备金
vV*J;%MO allowance for repairs and outgoings 修葺及支出方面的免税额
fU?#^Lg allowance to debtor 给债务人的津贴
lgS7; alteration of capital 资本更改
\/?J)k3H. alternate trustee 候补受托人
=4co$oD} amalgamation 合并
u '/)l} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eBs.RR
]O ambit of charges 征税范围;收费范围
7s#8-i amended valuation 经修订的估值
CoNaGb American Commodities Exchange 美国商品交易所
zSQy
American Express Bank Limited 美国运通银行
j6Sg~nRh American Stock Exchange 美国证券交易所
<+-n
lK4 amortization 摊销
'j<u0'K@ amount due from banks 存放银行同业的款项
<n 06(9BF amount due from banks abroad 存放海外银行同业的款项
Btm_S\1 amount due from holding companies 控股公司欠款
DKu$u ]Z amount due from local banks 存放本港银行同业的款项
z fv@<' amount due to banks 银行同业的存款
H@Ot77(* amount due to banks abroad 海外银行同业的存款
fn=A_
i amount due to holding companies 控股公司存款
,LN^Zx* amount due to local banks 本港银行同业的存款
w5{l-Z amount due to outport banks 外埠银行同业的存款
d+,!p8Q amount for note issue 发行纸币的款额
;nP(S`' amount of bond 担保契据的款额
"mQcc}8 amount of consideration 代价款额
:;yrYAyT3 amount of contribution 供款数额
}O>1tauI amount of indebtedness 负债款额
j&_>_*.y amount of principal of the loan 贷款本金额
} `Ya; amount of rates chargeable 应征差饷数额
rU&Y/ amount of share capital 股本额
P1T{5u!T amount of sums assured 承保款额
pR93T+X amount of variation 变动幅度
NWvIwt{ amount of vote 拨款数额
_<FUS'" amount payable 应付款额
J sz=5` amount receivable 应收款额
g:a[N%[C Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k]5tU\;Yw analysis 分析
$b1>,d'oz ancillary risk 附属风险
!ess.U&m' annual account 周年帐目;周年帐目报表;年度决算;年结
f"P866@oWn annual accounting date 年结日期
#jrlNg4( annual allowance 每年免税额;年积金;年度津贴;年津
$zp|()_ annual balance 年度余额
}Le]qoW[' annual disposable income 每年可动用收入
cI@qt>& annual estimates 周年预算
2m:K
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(0b\%;} annual general meeting 周年大会
2#R$-*;# annual growth rate 年增率;每年增长率
a-Y6ghs annual long-term supplement 长期个案每年补助金
_!qD/[/ annual pensionable emolument 可供计算退休金的年薪
|
U"fhG=g annual report 年报
EI6kBRMo Annual Report on the Consumer Price Index 《消费物价指数年报》
su%-b\8K annual return 周年报表;周年申报表;每年报税表格
Ih|4ISI Annual Return Rules 《周年报表规则》
[)s4:V annual review of consumer prices 每年消费物价回顾
~Yi4?B< annual roll-forward basis 逐年延展方式
xS tsw5d annual salary 年薪
6h)_{|
L ) annual statement 年度报表;年度决算表
]"uG04"Vk 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
qz]qG=wmL annuitant 年金受益人
X+N5iT annuity 年金
P>iZgv annuity contract 年金合约
eG!ma` v annuity on human life 人寿年金
'QG`^@Z antecedent debt 先前的债项
W1X3ArP]m8 ante-dated cheque 倒填日期支票
Ovk=s,a)K
anticipated expenditure 预期开支
5%WAnh anticipated net profit 预期纯利
&d2L9kTk anticipated revenue 预期收入
O}Pqbx& anti-inflation measure 反通货膨胀措施
)5~T%_ anti-inflationary stance 反通货膨胀立场
b)Da6fp apparent deficit 表面赤字
M.t,o\xl apparent financial solvency 表面偿债能力
U|tacO5w` apparent partner 表面合伙人
Od~uYOL/B application for personal assessment 个人入息课税申请书
lWj*tnnn[ application of fund 资金应用
7)jN:+4N application to release as liquidator and to destruct the books of accounts and documents
uK$ Xqo%L 申请免除清盘人职务及毁灭帐簿与文件
~SBb2*ID appointed actuary 委任精算师
{{Ox%Zm appointed auditor 委任核数师;委任审计师
mu{C>w_Rz appointed trustee 委任的受托人
k+-?b(z)$ appointer 委任人
{c9 fv H apportioned pro rata 按比例分摊
CO@G%1# apportionment 分配;分摊
YZ+G7D> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h>D;QY apportionment formula 分摊方程式
trwQ@7 apportionment of estate duty 遗产税的分摊
E-.X%xfO appraisal 估价;评估
>9A18xC appreciable growth 可观增长
JS^DyBXc appreciable impact 显着影响
G`O*AQ}[ appreciable increase 可观增长
rP7
QW)NF appreciation 增值;升值
>P~*@>e appreciation against other currencies 相对其他货币升值
*{#C;" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!' ^l}K> appreciation tax 增值税
zu{K"7Bx appropriation 拨款;拨用;拨付
p4f9v:b[ appropriation account 拨款帐目
1m"WrTen Appropriation Bill 拨款法案
g{6jN appropriation-in-aid system 补助拨款办法
(JlPe)Q5 approved assets 核准资产
]VKQm(,0 approved basket stock 认可一篮子证券
Ut\:jV=f approved budget 核准预算
SgewAng?@o approved charitable donation 认可慈善捐款
.(q'7Q Z/ approved charitable institution 认可慈善机构
[?I<$f" approved currency 核准货币;认可货币
HP]5"ziA approved estimates 核准预算
OS@uGp=
approved estimates of expenditure 核准开支预算
iZy>V$Aq approved overseas insurer 核准海外保险人
dB6,pY( approved overseas trust company 核准海外信托公司
$rcv@-l approved pooled investment fund 核准汇集投资基金
;K\2/"$QD approved provident fund scheme 认可公积金计划
}WIkNG4{Z approved provision 核准拨款
yPtE5"(o approved redeemable share 核准可赎回股份
K*T^w3= approved regional stock 认可地区性证券
tW|0_m>{ approved retirement scheme 认可退休金计划
i,<'AL ) approved subordinated loan 核准附属贷款
Itr4Pr arbitrage 套戥;套汇;套利
#%nV\ Bl arbitrageur 套戥者;套汇者
T,9q~*" arbitrary amount 临时款项
2sIt~ Gn arrangement 措施;安排;协定
PY7H0\S) arrears 欠款
\f^xlX3&` arrears of pay 欠付薪酬
{guOAT-w arrears of revenue 逾期未收税款;逾期未收的帐项
&mVClq articles of association 组织章程;组织细则;组织章程细则
e`g+Jf`AT Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
kh.P)h'9 ascertainment of profit 确定利润
MZQDFuvDxZ "Asia Clear" “亚洲结算系统”
W.[!Q` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W..*!UGl Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^@* `vz^_ Asian Development Fund [ADF] 亚洲发展基金
mTtaqo_Bh Asian dollar bond 亚洲美元债券
46D`h!7L Asian dollar market 亚洲美元市场
u~M$<|; Asian dollar rate 亚洲美元利率
n46!H0mJ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H~s8M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<L4$f(2 asked price 沽盘;喊价;索价;卖方报价
3S+9LOrhY assessable income 应评税入息
rIFW1`N}i assessable loss 应评税亏损
o!+%|V8Y assessable profit 应评税利润
D(']k? assessable value 应评税值
bKsjbYuo assessed profit 估定利润
a`xAk^w+ assessed value 经评估价值
O$6&4p*F. assessment 评税;评定;估价;评税单
!hq*WtIk assessment number 评税编号;估价编号
bVU4H$k assessment of additional tax 补加税评税
D#1R$4M= assessment of performance 业绩评估;实绩评价
Og% Y._ Assessor 评税主任
&j1-Ouy asset price bubbles 资产价格泡沫
J1I,;WGf asset-backed securities 具资产保证的证券
njxLeDe- assets accretion 资产增值
aBReIK o assets and liabilities 资产与负债
:<zIWje assets betterment statement 资产递增表;资产改进表
H5Eso*v@ assets lending 实物放款;有抵押贷款
P#V!hfM assets of the company passing on the death 死者去世时转移的公司资产
37kFbR@x assets pledged as security for liabilities 用作负债抵押的资产
li3,6{S# assets portfolio 资产投资组合
46NuT]6/4 assets price 资产价格
o+=wQ$"tP assets quality 资产质素
2mzn{S)nV assets realization 资产变现
P05`DX}r, assets refinancing arrangement 资产再集资安排
-V{"Lzrfug assets securitization 资产证券化
xkRMg2X.>9 assets situated outside Hong Kong 在香港以外地方的资产
kqih`E9P7B assets stripping 削减资产;拆卖资产
Skci;4T( assets value 资产值
1}la)lC assignee 承让人
k^;n$r"i5 assignment 转让;转让书;转让契
wO%lM assignment of interest 权益转让
s$pXn&: assignment of letters patent and trade mark 专利证书及商标转让
8&8!(\xv assignment of property 物业转让;物业转让书
<9X@\uvU.< assignment right 转让权
yR|2><A assignor 转让人
uFSU|SDd. associate 有联系的人;有关连人士;相联者;合伙人;联系人
5GScqY,aB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.kFO@: associate member 附属会员
7s6+I_n associated body corporate 相联法人团体
CBf[$[e associated company 相联公司;联属公司
%k4Qx5`?d associated corporation 相联法团
sPZwA0% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nC,QvV 公认会计师公会〔英国〕
Hj
r'C?[ Association of Futures Exchange Brokers 香港期货经纪协会
=QVkY7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6 :|;O association of underwriters 承保人组织
`$JvWN,kB assumption of control 接管
/5Qh*.(S assurance 担保;保险;转易;转易书
&P9fM-]b
s assurance of interest 权益的转易
kll!tT-N- at 19XX price 按一九XX年价格计算
r craf4% at a discount 按赔价计算;按贴水价格计算;打折扣
"dIWHfQB at a premium 按溢价计算;按升水价格计算
@ywtL8"1~ at call 通知付款;按通知
RBf#5VjOG! at constant market price 按固定市价计算
FCNYfjB% at constant price 按固定价格计算
5n2!Y\ at cost 按成本计算
C lf;+G0 at current market price 按当时市价计算;按现时市价计算
w*XM*yJHU at current price 按当时价格计算;按现时价格计算
;=0mL, at factor cost 按要素成本计算;按生产要素成本计算
9*I[q[>9 at money-of-the-day price 按付款当日价格计算
5B:"$vC{= at or better 按指定或较佳价位〔买卖指令〕
QEqYqAGzu| at par 按面值计算;平价
Mu`_^gG at sight 见票即付
eG(YORkR at the close 按收市盘
/~'C!so[v at the opening 按开市盘
r~T!$Tb attestation 见证;见证条款
LAk
.f at-the-money option 平价期权
"W6cQsi attorney 受权人;受托代表人
?9{^gW4| attornment 新拥有人承认书
el5Pe{j' attributable profit 可归属利润
^V; r attributable share value 可归属股份价值
%!Eh9C* Auckland Stock Exchange 奥克兰证券交易所
3HtM<su*h auction 拍卖
M**Sus87Q auctioneer 拍卖商
gD)M7`4 audit 审计;核数
N~/X.D4e# Audit Commission 审计署
E8kD#tL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]_B<K5 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〕
%%X/gvaJ audit review 帐目审查
}Y!V3s1bm Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
iSf%N>y'K audited account 审计帐目;经审计的帐目
\m)s"Sh. audited annual account 经审计的周年帐目
i695P}J2 audited balance sheet 经审计的资产负债表
Pq+|*Y<|& auditor 核数师;核数主任;审计师
X~VI} dJ auditor's certificate 核数师证明书;审计师证明书
HqV55o5f' auditor's report 核数师报告;审计师报告
PH%t#a!j3/ Aussie bond 澳元债券
vT{(7m!Ra austerity budget 紧缩预算
p9i7<X2& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
no-";{c Australia All Ordinaries Index 澳洲所有普通股票指数
hb*Y-$Zp Australian Dollar [AUD] 澳元
Cu%BU}( Australian Options Market 澳大利亚期权市场
4qDO(YWf Australian Securities Commission 澳洲证券事务监察委员会
e}2?)B`[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A7YCSjB Australian Stock Exchange 澳大利亚证券交易所
N:3=G`Ws Austrian Schilling [ATS] 奥地利先令
Pn^:cr| authentication 认证;鉴证
I\1E=6" authority to purchase 委托购买证;委购书
*%jXjTA0D authorization 认可;核准;授权;授权书
]p+KN>1e authorization by direction 指示授权
-n"f>c_{> authorization by instruction 指令授权
gHp4q!SJ7 authorization by warrant 令状授权
yx?oxDJg authorization of unit trust 单位信托的认可
tBzE(vW authorized agent 指定代理人
[K
#$W authorized capital 法定资本
JQbaD- authorized clerk 出市员
SPb`Q" authorized dealer 认可交易商
aO1.9!<v authorized financial institution 认可财务机构
8HLL3H0 authorized fund 认可基金
y'>9'/& authorized fund house 获授权的基金公司;认可基金公司
OcF_x/# authorized institution 认可机构
bl!pKOY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l5^Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Yl au authorized insurer 获授权保险人;获认可承保人
+/$&P3 authorized investment 特准投资项目
^-?^iWQG authorized person 获授权人
7n .A QII authorized representative 获授权代表
C\"C12n{ authorized share capital 法定股本
Hvz;[! automated quotation system 自动报价系统
%fld<O Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_gK}Gi?| 自动交易系统〔香港期货交易所有限公司〕
t5l<Lm) automatic adjustment mechanism 自动调整机制
Q3+%8zZI automatic adjustment system 自动调整系统
zhow\l2t} Automatic Clearing House 自动票据交换所
]GRVU automatic exchange rates accumulation system 自动化汇率累集系统
hs+)a%A3G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#QlxEs#% automatic teller machine [ATM] 自动柜员机
B_Gcz5 autopay 自动转帐
fGj66rMGw available assets 可用资产
'U&]KSzxv available fiscal reserve 现存财政储备
V
7~ 9z\lW available profit 可用利润
z I9jxwXU Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
ysp,:)-%G@ average 平均;平均数;海损
=1>G*
, average basic salary 平均基本薪金
s3ASA.* average consumer expenditure 平均消费开支;一般消费开支
bp8sZK"z average cost 平均成本
dh{py average cost of land production 增辟土地平均成本
Da! fwth average daily turnover 平均每日成交额
/C`AA/@ average daily wage rate 平均每日工资率
ByoI+n* U average expenditure pattern 平均开支模式
-[>J"l average growth rate 平均增长率
sDgo G average net fixed assets 固定资产平均净值
.yTo)t average of relatives 相对价格平均数
o\tw)_ > average price 平均价格
s!gVY!0 average propensity to consume 平均消费倾向;一般消费倾向
&9v8 average propensity to save 平均储蓄倾向;一般储蓄倾向
!N\_D average rate 平均率
cc=_KYZ1k average revenue 平均收入;平均收益
Pt-mLINvG average stock 平均库存;平均存货
:k_)Bh?+ average yearly rent 平均年租
#Z]Cq0= avoidance of double taxation 避免双重课税
)=glN<*? avoidance of tax 避税