A:
jja9:$# A share A股;甲类股份
L0_R2EA abatement of tax 减税;减扣免税额
u%3Z +[ ABN AMRO Bank N.V. 荷兰银行
\<a(@#E*~ above-the-line expenditure 线上项目支出;经常预算支出
qtD3<iWV above-the-line receipt 线上项目收入;经常预算收入
d|w%F= ABSA Asia Limited 南非联合亚洲有限公司
T'0Ot3m` absolute change 绝对数值变更
=AGsW absolute expenditure 实际开支
ci6j"nKci absolute guideline figure 绝对准则数字
[gQ*y~N absolute interest 绝对权益
q/<.^X absolute order of discharge 绝对破产解除令
s0qA8`Yu absolute profit margin 绝对利润幅度
2y v'DS absolute value 实值;绝对值
mf^(Tq[ absolutely vested interest 绝对既得权益
)nTOIfP2 absorbed cost 已吸收成本;已分摊成本
mvlK~c8 absorption 吸收;分摊;合并
n"-cX) absorption rate 吸收率;摊配率;分摊率
gfFP-J3cN ACB Finance Limited 亚洲商业财务有限公司
x^;nQas; acceptable form of reciprocity 合理的互惠条件
\HV%579 acceptable rate 适当利率;适当汇率
_h M3p acceptance agreement 承兑协议
+Q8Bin acceptance for honour 参加承兑
rG}o!I`z acceptor 承兑人;接受人;受票人
pkM_ @K acceptor for honour 参加承兑人
'$UlJDZ accident insurance 意外保险
cdf8YN0!
Accident Insurance Association of Hong Kong 香港意外保险公会
=0MW+-
accident insurance scheme 意外保险计划
~;3N'o accident year basis 意外年度基准
LezM=om. accommodation 通融;贷款
BoHMz/DB accommodation bill 通融票据;空头票据
TCv}N0 accommodation party 汇票代发人
}q)oLC account balance 帐户余额;帐户结余
a$l/N{<. account book 帐簿
sn]8h2z account collected in advance 预收款项
iKs/8n account current book 往来帐簿
Pv+[N{ account of after-acquired property 事后取得的财产报告
xW#r)aN]p account of defaulter 拖欠帐目
2_R'Kl![ account payable 应付帐款
*R0Ae 4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
8 U B?X account receivable 应收帐款
=VH, i/@ account receivable report 应收帐款报表
1wi{lJaz account statement 结单;帐单;会计财务报表
w*f.Fu(su account title 帐户名称;会计科目
=;i@,{
~ accountant's report 会计师报告
CT6a Accountant's Report Rules 会计师报告规则
P}KyT?X: accounting and auditing procedure 会计与审计程序;会计与核数程序
5kofO Accounting Arrangements 《会计安排》
oost}%WxN accounting basis 会计基础
Sz.jv#Y accounting by Official Receiver 破产管理署署长呈交的帐目
{ P&l` Accounting Circular 《会计通告》
LTm2B_+ accounting class 会计类别
.UU BAyjm accounting date 记帐日期;会计结算日期
'&xv)tno accounting for money 款项核算
K\`L>B. 1 Accounting Officer 会计主任
#y~^!fdp9 accounting period 会计报告期;会计期
x$cs_q]J accounting policy 会计政策;会计方针
^$4d' accounting practice 会计惯例
?Xx,[Z& accounting principle 会计准则
HUfH/x3zj] accounting record 会计记录
bYYyXM accounting report 会计报告
H"N
o{|^< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0~<d<a -@ Accounting Society of China 中国会计学会
w q% 4'( accounting statement 会计报表
>u4%s7v accounting system 会计制度;会计系统
A_muuOIcI accounting transaction 会计事项;帐务交易
YJ'h=!p}G accounting treatment 会计处理
\8'fy\ accounting year 会计年度
U:M?Ji5CY accretion 增值;添加
/0uZ(F|>I accrual 应计项目;应累算数目
7^A;.x accrual basis 应计制;权责发生制
Bq#?g@V accrual basis accounting 应计制会计;权责发生制会计
:CNHN2 J accrue 应累算;应计
Rq%g5lK accrued benefit 应累算利益
|-bSoq7t accrued charges 应计费用
xVao3+r accrued cumulative preference share dividend 应累算的累积优先股股息
#Wey)DI accrued expenses 应累算费用
b?hdWQSW7 accrued interest payable 应付利息;应计未付利息
7q<I7Wt accrued interest receivable 应收利息;应计未收利息
QU2\gAM accrued right 累算权益
!NUsfd accruing profit 应累算的利润
Rf+ogLa= accumulated fiscal reserve 累积财政储备
]2T =%(* accumulated profit 累积利润;滚存溢利
@V
Bv}Jo accumulated reserve 累积储备
]!E|5=q accumulation of surplus income 累积收益盈余
): acquired assets 既得资产
R+
lwOVX acquisition 收购;购置;取得
ZqsI\"bj acquisition cost 购置成本
CLg; acquisition expenses 购置费用
>?ZH[A acquisition of 100% interest 收购全部股权
vd
c k acquisition of control 取得控制权
3)^-A4~E acquisition of fixed assets 购置固定资产
TPZZln'3 acquisition of shell “买壳”
/d ?) acquisition price 收购价
r DX_$,3L act of God 天灾
Vv~rgNh acting partner 执事合伙人
,^3eMn active market 买卖活跃的市场;交投畅旺的市场;旺市
{s6;6>-kPW active partner 积极参与的合伙人
9[N+x2q active trading 交投活跃
lX/6u
E_% actual circulation 实际流通
J@54B actual cost 实际成本
,3Y~ #{,i actual expenditure 实际开支;实际支出
u.YPb@ actual income 实际入息;实际收入;实际收益
1a;Le8 actual market 现货市场
7^4F,JuJO actual price 现货价;实际价格
JV=d!Gi[C actual profit 实际利润
^a4 y+! actual quotation 实盘;实际价位;实际报价
b*LEoQSl0V actual year basis 按实际年度计算
>:%i,K*AM actuals 实货
M;V
(Tf actuarial investigation 精算调查
sPYG?P(l actuarial principle 精算原则
R?a)2jl actuarial report 精算师报告
()6)|A<^U Actuarial Society of Hong Kong 香港精算学会
D^W6Cq5\ actuarial valuation 精算师估值
/-TJtR4> actuary 精算师
h?jy'>T?b2 ad referendum agreement 暂定协议;有待覆核的协定
`VCU`Y ad valorem duty 从价税;按值征税
aT$q1!U`j2 ad valorem duty system 从价税制
@C{IgV ad valorem fee 从价费
!2s<
v ad valorem tariff 从价关税
IT5AB?bxH additional allowance 额外免税额
6?b9~xRW additional amount for unexpired risk 未过期风险的额外款额
X[\b!<C additional assessable profit 补加应评税利润
Y0:y72mK additional assessment 补加评税
8`XT`H additional commitment 额外承担
8aQ\Yx additional commitment vote 额外承担拨款
B<i)je! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8 !]$ljg additional dependent parent allowance 供养父母额外免税额
)T/"QF}<T additional provision 额外拨款
{y0#(8-& additional stamp duty 附加印花税
p:U9#(v) additional tax 补加税罚款;补加税款
!Sx}~XB< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
B.vg2N adjudged bankrupt 被裁定破产
:j)H;@[I adjudicated bankrupt 裁定破产人
F/sXr(7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
jFf2( AR adjudication of bankruptcy 裁定破产;宣告破产
+VE }c adjudication of insolvency 裁定无力偿还债务
qMD 6LWJ adjusted actual 经调整的实数;调整后的实数
*T'
/5,rX2 adjusted current assets 经调整的流动资产;调整后的流动资产
z1XFc*5 adjusted figure 经调整的数字;调整后的数额
kFZw"5hb adjusted liabilities 经调整的负债;调整后的负债
C2NJrg4( adjusted loss 经调整的亏损;调整后的亏损
12n5{'H2% 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
J;,6ydf8! adjusted profit 经调整的利润;调整后的利润
jU
|0!] adjusted surplus 经调整的盈余额;调整后的盈余额
Y4e64`V) adjusted value 经调整的价值;调整后的价值
h?5$-#q~ adjustment 调整;修订;理算〔保险〕
KoZ" yD adjustment centre 调剂中心
h<U<KO adjustment lag 调整过程的时间差距;调整时差
S'#KPzy. adjustment mechanism 调整机制
fz#e4+oH adjustment of loss 亏损调整
R
h zf.kp adjustment process 调整过程;调整程序
Y0fX\6=h adjustment range 调整幅度
xZZW*d_b administered exchange rate 受管制汇率
Is&z~Xy/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ES p)% administration expenses 行政费用
~n9BN'@x administration fee 手续费;行政费
L!s/0kBg administration in bankruptcy 破产管理
[ R1S+i administration order 遗产管理令
-fIX6 administrator 管理人;遗产管理人
t"k6wv;Tq administrator of the estate 遗产管理人
z6 2gF|Uj admission of debt 债项承认书
F#>?i} admission of proof 接纳债权证明
Mk9' advance 放贷款项;垫付款项;预支款项;预付款项
(dn(:<_$ advance account 暂支帐目;预付款帐户
dmI,+hHtL advance compensation 预付补偿金
;S5*n:d advance from shareholder 股东垫款
h^h,4H\r advance pending reimbursement 预支以待日后付还
6<jh0=$ advanced economy 先进经济体系
4^vEMq8lB advancement 预付;预付财产
RO?5WJpPj advances warrant 垫款令
ZnSDq_Uk advancing 贷出
VZBT'N adverse balance 逆差
q'~?azg: adverse exchange 逆汇
H~UxVQLPp advertisement addressed to shareholders 在报章刊登的致股东通告
Njsz= advice for collection 托收通知书
>F+Mu-^ advice of drawing 提款通知书;汇票通知书
?JO x9;` advice of payment 付款通知
I)Y ^_&= Advisory Committee [Securities and Futures Commission]
,4wVQ(,?cd 谘询委员会〔证券及期货事务监察委员会〕
@9~a3k| Advisory Committee on Diversification 经济多元化谘询委员会
&.D3f" affidavit 誓章;遗产申报誓章
MT9c:7}[& affidavit of no receipt 述明无收款的誓章
M7!>-P affiliate 联号;联营公司;附属公司
%>B?WR\yE affiliated company 附属公司;联号;联营公司
-02cI}e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Hv2t_QjKT affordability 负担能力
T^.;yU_B? African Development Bank [AfDB] 非洲开发银行
Lsa&A+fru after-acquired property 事后取得的财产
Ht|No after-hours dealing 市后交易
gjB36R after-tax profit 税后盈利;税后利润;税后溢利
#12 agency agreement 代理协议
nTxeV% agency expenses 代理机构的开支
]7" W( agency fee 代理费
5W_u|z+/g Agency Law 《代理法》
'7AlE!7% agent 代理人;承销人
KLD)h,] agent of company 公司代理人
0;
GnR 0 agent's fee 代理人费;经纪费
Q SPneYD aggregate 总计;总数;总体数字
9[K".VeT] aggregate amount 总款额;总额
j]th6 aggregate assets and liabilities 总体资产与负债
|6/k2d{,( aggregate at constant price 按固定价格计算的总体数字
A8 V7\ aggregate demand 总需求
_V\rs{
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#T:#!MKa aggregate limit 总限额
Y^DS~CrM aggregate of salaries tax 合计薪俸税
d#E]>:w9 aggregate performance 总体表现;总体业绩
5VIc aggregate supply 总体供应
)jkX&7x aggregate surplus 总盈余
?,~B@Kx aggregate total 整体总额
#G2~#\ aggregate value 总值;合计价值
(#x<qi,T aggregated basis 合计基准
.w=( G aggregated net chargeable income 合计应课税入息实额
;v%Fw!b032 aggregation 合并计算;合计;总和
HnU; N S3J aggregation of incomes of husband and wife 夫妇入息合并计算
(3 xCW
aggregation of property 财产的总和
Ks
8 agio 差价;贴水
:L gFd 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 ;_ T Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C-!!1-Eq?: 《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》
5|S|S))_Q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Pqiw[ +a$ 《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》
&|>CW:)&1" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%xZYIYKf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BUT{ }2+K agreement for a settlement 授产协议
i}teY{pyc agreement for assignment 转让协议
s;V~dxAiv agreement for sale 售卖协议;买卖协议
KW.*LoO agreement for sale and purchase 买卖协议
v5STe` agreement for the payment of interest 支付利息协议
R~OameRR agreement for the repayment of money 还款协议
q
SR\=:$ agreement of reinsurance 再保险协议
mLApF5Hy Agricultural Bank of China 中国农业银行
LVNq@,s air passenger departure tax 飞机乘客离境税
wG;#L7% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H]&a}WQ_ airport tax 机场税
&4 Py alcohol duty 酒精税
'p<lfT alienation 让与;让渡;转让
YjaEKM8* alimony 生活费;赡养费
(B|4wR\ All Ordinaries Index [AOI] 所有普通股指数
+vOlA#t%Z all risks 全险;综合险
w#]> Nf All Sales Record for Stock Market 《股票市场成交报告》
#'5|$ug[ Allied Capital Resources Limited 新联财务有限公司
'&/ 35d9|* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z}I =: allocation letter 拨款信件
$:IOoS|e allocation of fund 分配款项;预留款项
~ [L4,q allocation of profit 利润分配;溢利分配
l&3f<e allocation warrant 拨款令
NIZN}DnP allotment 分配;配股
%Jy0?W N allotment notice 股份配售通知;配股通知
]WlE9z7:8 allotment of shares 股份分配
/d; C)%$
allowable 可获宽免;免税的
Gx Z'" x allowable business loss 可扣除的营业亏损
~aKM+KmtPH allowable expenses 可扣税的支出
)I7~<$w allowance 免税额;津贴;备抵;准备金
4C@ .X[r allowance for debts 债项的免税额
3ZdheenK9 allowance for depreciation by wear and tear 耗损折旧免税额
_dOR-< allowance for funeral expenses 殡殓费的免税额
fik*-$V` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
GIXxOea1 allowance for repairs and outgoings 修葺及支出方面的免税额
1k-YeQNe allowance to debtor 给债务人的津贴
VB
53n' alteration of capital 资本更改
h'*>\eC6 alternate trustee 候补受托人
ZlaU+Y(_[ amalgamation 合并
7ux0|l ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{OFbU ambit of charges 征税范围;收费范围
cp D=9k!*K amended valuation 经修订的估值
0($@9k4!/ American Commodities Exchange 美国商品交易所
\@G
7Kk*l American Express Bank Limited 美国运通银行
X!=E1TL American Stock Exchange 美国证券交易所
)P&>Tc?;z amortization 摊销
@J J,$? amount due from banks 存放银行同业的款项
hcWYz amount due from banks abroad 存放海外银行同业的款项
#4hxbRN amount due from holding companies 控股公司欠款
tA#7Xr+ amount due from local banks 存放本港银行同业的款项
5f5bhBZ< amount due to banks 银行同业的存款
,/{(8hn amount due to banks abroad 海外银行同业的存款
+?"N5%a%F amount due to holding companies 控股公司存款
.Up\ 0|b amount due to local banks 本港银行同业的存款
^{z@=o<o amount due to outport banks 外埠银行同业的存款
VI83 3 amount for note issue 发行纸币的款额
PL+r*M%ll amount of bond 担保契据的款额
l!r2[T]I@7 amount of consideration 代价款额
5:3%RTLG amount of contribution 供款数额
SvR:tyF amount of indebtedness 负债款额
3FWl_d~uD amount of principal of the loan 贷款本金额
sEBZ-qql amount of rates chargeable 应征差饷数额
/u
hA\m( amount of share capital 股本额
uu08q<B5b) amount of sums assured 承保款额
TL^af- amount of variation 变动幅度
nR%ASUx:Y amount of vote 拨款数额
Q[g>ee amount payable 应付款额
S
b0p? amount receivable 应收款额
,'=Tf=wq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#<_gY analysis 分析
sK1YmB :~a ancillary risk 附属风险
oWCy%76@ annual account 周年帐目;周年帐目报表;年度决算;年结
QGv$ ~A[h annual accounting date 年结日期
D,cGW,2Nv annual allowance 每年免税额;年积金;年度津贴;年津
.KzGb4U annual balance 年度余额
Af*e:}} annual disposable income 每年可动用收入
rByC6HV" annual estimates 周年预算
6yDc4AX annual fee 年费
pwj ? annual general meeting 周年大会
w5j6RQml annual growth rate 年增率;每年增长率
#&Xr2?E@ annual long-term supplement 长期个案每年补助金
Y&vn`# annual pensionable emolument 可供计算退休金的年薪
a4'KiA2r annual report 年报
SVr3OyzI Annual Report on the Consumer Price Index 《消费物价指数年报》
BGk>:Z` annual return 周年报表;周年申报表;每年报税表格
-)cau-(X Annual Return Rules 《周年报表规则》
=m<; Jx5 annual review of consumer prices 每年消费物价回顾
=+I~K'2 annual roll-forward basis 逐年延展方式
QU`M5{# annual salary 年薪
NO(^P+s annual statement 年度报表;年度决算表
%BdQ.\4DS 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
f?KHp| annuitant 年金受益人
U`{'-L. annuity 年金
"Jd!TLt\x annuity contract 年金合约
P'EPP*)q annuity on human life 人寿年金
@UbH;m antecedent debt 先前的债项
z ^e99dz ante-dated cheque 倒填日期支票
`2}Frw+? anticipated expenditure 预期开支
I+qg'mo anticipated net profit 预期纯利
:0G_n\
anticipated revenue 预期收入
u\L=nCtLby anti-inflation measure 反通货膨胀措施
+Ce[OG. anti-inflationary stance 反通货膨胀立场
M8 4{u!>[ apparent deficit 表面赤字
1|]IWX| apparent financial solvency 表面偿债能力
Vjv~RNGF apparent partner 表面合伙人
1_AB;^ application for personal assessment 个人入息课税申请书
nC-=CMWWr application of fund 资金应用
k,)xv? application to release as liquidator and to destruct the books of accounts and documents
zWN/>~}U\ 申请免除清盘人职务及毁灭帐簿与文件
$P=B66t
^ appointed actuary 委任精算师
+
F{hFuHV appointed auditor 委任核数师;委任审计师
D'{NEk@ appointed trustee 委任的受托人
4CUoXs' appointer 委任人
2(SU# /, apportioned pro rata 按比例分摊
<>gX'te apportionment 分配;分摊
IJWUNKqo= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&sFEe< apportionment formula 分摊方程式
P}YtT3.K apportionment of estate duty 遗产税的分摊
*u?QO4> appraisal 估价;评估
2#<)-Cak appreciable growth 可观增长
kTC'`xv appreciable impact 显着影响
h=:*cqp4 appreciable increase 可观增长
4rcNBmA, appreciation 增值;升值
bOEO2v'cQ appreciation against other currencies 相对其他货币升值
xiWP^dIF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kAu-=X appreciation tax 增值税
5=;LHS* appropriation 拨款;拨用;拨付
vbo|q[z appropriation account 拨款帐目
3YKJN4 Appropriation Bill 拨款法案
xj6@85^ appropriation-in-aid system 补助拨款办法
7H$I9e approved assets 核准资产
[uJfmr EH approved basket stock 认可一篮子证券
6MewQ{h i approved budget 核准预算
RA%=_wPD
+ approved charitable donation 认可慈善捐款
:i{Svb*_' approved charitable institution 认可慈善机构
>i6sJ)2?> approved currency 核准货币;认可货币
U(d K approved estimates 核准预算
?L%BD7 approved estimates of expenditure 核准开支预算
^{Vt approved overseas insurer 核准海外保险人
d4#CZv[g/ approved overseas trust company 核准海外信托公司
:\!D 6\o6 approved pooled investment fund 核准汇集投资基金
`l#|][B)g$ approved provident fund scheme 认可公积金计划
jOkc' approved provision 核准拨款
,A$#gLyk< approved redeemable share 核准可赎回股份
{7'Evfn) approved regional stock 认可地区性证券
1*x;jO>Hk approved retirement scheme 认可退休金计划
I]4L0r- approved subordinated loan 核准附属贷款
eD(;Wn arbitrage 套戥;套汇;套利
bvay7 arbitrageur 套戥者;套汇者
O/(QLgUr arbitrary amount 临时款项
Z[ NO`!< arrangement 措施;安排;协定
;S&PLgZ arrears 欠款
mp!S<m arrears of pay 欠付薪酬
m1 tYDZ"i arrears of revenue 逾期未收税款;逾期未收的帐项
ab}Kt($ articles of association 组织章程;组织细则;组织章程细则
6`c5\G+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
C`J> Gm ascertainment of profit 确定利润
Qkvg85 "Asia Clear" “亚洲结算系统”
J]!&E~Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
As}eI! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?Iin/ <y Asian Development Fund [ADF] 亚洲发展基金
9wTN*y Asian dollar bond 亚洲美元债券
jkQ%b.a Asian dollar market 亚洲美元市场
y[D8r Fw Asian dollar rate 亚洲美元利率
f:\)oIW9Kk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
46^9O
5J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>U~{WM$"Y asked price 沽盘;喊价;索价;卖方报价
`{Jo>L. assessable income 应评税入息
a-cLy*W,~ assessable loss 应评税亏损
Lhts4D/V7 assessable profit 应评税利润
rIh"MQvi[ assessable value 应评税值
g3Xa b assessed profit 估定利润
l.@v@T(/ assessed value 经评估价值
#`HY"-7m_ assessment 评税;评定;估价;评税单
9a6ij*# assessment number 评税编号;估价编号
8opd0'SNaB assessment of additional tax 补加税评税
rWP
-Rm assessment of performance 业绩评估;实绩评价
18HmS>Qo Assessor 评税主任
A2 r\=for asset price bubbles 资产价格泡沫
eT'Z;ZO asset-backed securities 具资产保证的证券
*=2sXH1j assets accretion 资产增值
>1$vG assets and liabilities 资产与负债
8|"26UwD/ assets betterment statement 资产递增表;资产改进表
+W%3VV$ assets lending 实物放款;有抵押贷款
%tE#%;Z assets of the company passing on the death 死者去世时转移的公司资产
4:I'zR5 assets pledged as security for liabilities 用作负债抵押的资产
^pysoaZCT_ assets portfolio 资产投资组合
svaclkT= assets price 资产价格
*y0=sG1+D assets quality 资产质素
R1/h<I: assets realization 资产变现
.eHOG]H assets refinancing arrangement 资产再集资安排
:~{Nf-y0`1 assets securitization 资产证券化
Q,m&XpZ assets situated outside Hong Kong 在香港以外地方的资产
J#*%r) assets stripping 削减资产;拆卖资产
rRQKW_9mB assets value 资产值
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a%ZlEUF assignee 承让人
8Y,imj\(v assignment 转让;转让书;转让契
xU!eT'Y assignment of interest 权益转让
&)$}Nk assignment of letters patent and trade mark 专利证书及商标转让
?;YymD_ assignment of property 物业转让;物业转让书
tR Cz[M& assignment right 转让权
TPF5 ? assignor 转让人
@}<b42 associate 有联系的人;有关连人士;相联者;合伙人;联系人
@2;/-,4O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$<s;YhM:u) associate member 附属会员
JQ%D6b associated body corporate 相联法人团体
7C>5XyyJ associated company 相联公司;联属公司
L)z` associated corporation 相联法团
u85dG7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cuoZ:Wh 公认会计师公会〔英国〕
6ec#3~ Y] Association of Futures Exchange Brokers 香港期货经纪协会
>]}c,4D( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1PUeU+ association of underwriters 承保人组织
i",7<01 assumption of control 接管
8W2oGL6 assurance 担保;保险;转易;转易书
/wX5>^ assurance of interest 权益的转易
3JFX~"rV9I at 19XX price 按一九XX年价格计算
XCd[<\l at a discount 按赔价计算;按贴水价格计算;打折扣
TY`t3 at a premium 按溢价计算;按升水价格计算
E;bv;RUio at call 通知付款;按通知
u Wxl\+_i at constant market price 按固定市价计算
p9-s' F|@i at constant price 按固定价格计算
rQsYt/ at cost 按成本计算
eUVhNg at current market price 按当时市价计算;按现时市价计算
63fgl+ at current price 按当时价格计算;按现时价格计算
$.F.xYS9IJ at factor cost 按要素成本计算;按生产要素成本计算
-(lCM/h at money-of-the-day price 按付款当日价格计算
fc<~R at or better 按指定或较佳价位〔买卖指令〕
5Ly Wg2 at par 按面值计算;平价
v+vM:At4 at sight 见票即付
ku5vaP( at the close 按收市盘
sKwUY{u\M at the opening 按开市盘
va[r~ attestation 见证;见证条款
928uGo5 at-the-money option 平价期权
l{mC|8X attorney 受权人;受托代表人
EdTR]}8 attornment 新拥有人承认书
B2^*Sr[ attributable profit 可归属利润
^oMdx2Ow# attributable share value 可归属股份价值
T9\G,;VQ7/ Auckland Stock Exchange 奥克兰证券交易所
DS|q(O=7~t auction 拍卖
OsV'&@+G> auctioneer 拍卖商
Y[rRz6.*( audit 审计;核数
f;=<$Y>i Audit Commission 审计署
,92wW&2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]ne 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〕
isU4D audit review 帐目审查
Q*ixg$> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*TgD{>s audited account 审计帐目;经审计的帐目
[ 0z-X7=e audited annual account 经审计的周年帐目
)?;+<, audited balance sheet 经审计的资产负债表
aP[oLk$'Z auditor 核数师;核数主任;审计师
hEq-)-^G auditor's certificate 核数师证明书;审计师证明书
-oT3`d3 auditor's report 核数师报告;审计师报告
2C AR2V| Aussie bond 澳元债券
.$ X|96~$ austerity budget 紧缩预算
WRp0. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dUH+7.\ Australia All Ordinaries Index 澳洲所有普通股票指数
Yy'CBIq#f Australian Dollar [AUD] 澳元
l.xKv$uOGR Australian Options Market 澳大利亚期权市场
kfgkZ"9 Australian Securities Commission 澳洲证券事务监察委员会
{u[_^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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[En* Australian Stock Exchange 澳大利亚证券交易所
D@)L?AB1f Austrian Schilling [ATS] 奥地利先令
57Bxx__S4` authentication 认证;鉴证
JqV}>"WMV authority to purchase 委托购买证;委购书
fb8)jd'~}O authorization 认可;核准;授权;授权书
!;Vqs/E authorization by direction 指示授权
X?.tj
Z, authorization by instruction 指令授权
w/e?K4 authorization by warrant 令状授权
x
c|1?AFj authorization of unit trust 单位信托的认可
tz9"#=}0 authorized agent 指定代理人
tu' s]3RE authorized capital 法定资本
abw5Gz@Ag authorized clerk 出市员
OCELG~ authorized dealer 认可交易商
BB imP authorized financial institution 认可财务机构
#~ZaN;u authorized fund 认可基金
@a i2A| authorized fund house 获授权的基金公司;认可基金公司
9y*2AaxW authorized institution 认可机构
t 7D~JAx6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.q<5OE(f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
SQJ+C% authorized insurer 获授权保险人;获认可承保人
& zv!cf authorized investment 特准投资项目
?4#UW7I authorized person 获授权人
p"0Dl9 authorized representative 获授权代表
_%u t# authorized share capital 法定股本
gh `]OxA automated quotation system 自动报价系统
\ #N))gAQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"fC>]iA8I 自动交易系统〔香港期货交易所有限公司〕
I2WWhsNC automatic adjustment mechanism 自动调整机制
1<Vke$ automatic adjustment system 自动调整系统
q1Ad"rm Automatic Clearing House 自动票据交换所
2(f-0or( automatic exchange rates accumulation system 自动化汇率累集系统
+DaKP)H\: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F#^/=AR' automatic teller machine [ATM] 自动柜员机
T037|k a{ autopay 自动转帐
8@/MrEOW# available assets 可用资产
FXul
u6"SX available fiscal reserve 现存财政储备
gwbV$[.X available profit 可用利润
Z*'<9l_1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
|G/U%?` average 平均;平均数;海损
C]&/k_k average basic salary 平均基本薪金
?)H:.]7-x average consumer expenditure 平均消费开支;一般消费开支
Sd/7# average cost 平均成本
vxS4YR b average cost of land production 增辟土地平均成本
*D67&/g. average daily turnover 平均每日成交额
A8g_BLj!e average daily wage rate 平均每日工资率
qJE_4/<^! average expenditure pattern 平均开支模式
Sx1|Oq] average growth rate 平均增长率
[ldBI3 average net fixed assets 固定资产平均净值
"m`}J*s" average of relatives 相对价格平均数
[X7gP4 average price 平均价格
??f,(om average propensity to consume 平均消费倾向;一般消费倾向
ZiPz~G0[^ average propensity to save 平均储蓄倾向;一般储蓄倾向
\Vpv78QF; average rate 平均率
dL~^C I average revenue 平均收入;平均收益
r>gf&/Pl average stock 平均库存;平均存货
]cM8TT average yearly rent 平均年租
k t
|j]: avoidance of double taxation 避免双重课税
`A#0If avoidance of tax 避税