A:
;Ph )BY< A share A股;甲类股份
U/!&KsnT abatement of tax 减税;减扣免税额
_|B&v ABN AMRO Bank N.V. 荷兰银行
m`IQ+,e above-the-line expenditure 线上项目支出;经常预算支出
gQ[^gPWP" above-the-line receipt 线上项目收入;经常预算收入
IWo~s ABSA Asia Limited 南非联合亚洲有限公司
N"RYM~c7 absolute change 绝对数值变更
K]!u@I* K" absolute expenditure 实际开支
'Q>z** absolute guideline figure 绝对准则数字
B8AzN9v&"N absolute interest 绝对权益
SM+fG: 4d absolute order of discharge 绝对破产解除令
kdh9ftm*\ absolute profit margin 绝对利润幅度
@1?]$?u& absolute value 实值;绝对值
(Q8?) absolutely vested interest 绝对既得权益
|p -R9A*>h absorbed cost 已吸收成本;已分摊成本
Z/= %J3f absorption 吸收;分摊;合并
LDEW00zL absorption rate 吸收率;摊配率;分摊率
`uZv9I" ACB Finance Limited 亚洲商业财务有限公司
Rgfhs[Z acceptable form of reciprocity 合理的互惠条件
}K80G~O2< acceptable rate 适当利率;适当汇率
^Lmc%y acceptance agreement 承兑协议
Z/kaRnG[@t acceptance for honour 参加承兑
p_qm}zp
acceptor 承兑人;接受人;受票人
2{B(j&{ acceptor for honour 参加承兑人
]p&< nK, accident insurance 意外保险
Jrd4a~XP Accident Insurance Association of Hong Kong 香港意外保险公会
Vt=(2d5:p accident insurance scheme 意外保险计划
8J3@VD. accident year basis 意外年度基准
V9j1j}
r accommodation 通融;贷款
Tj21YK.mk accommodation bill 通融票据;空头票据
~]W[ {3 ; accommodation party 汇票代发人
O| J`~Lk account balance 帐户余额;帐户结余
#C1A5JE& account book 帐簿
/;NE]{K account collected in advance 预收款项
Bd9hf`%2 account current book 往来帐簿
+lgF/y6 account of after-acquired property 事后取得的财产报告
3V
Mh) account of defaulter 拖欠帐目
CQjZAv
account payable 应付帐款
4m~7 ~- h account payee only [A/C payee only] 只可转帐;存入收款人帐户
4:Xj-l^D account receivable 应收帐款
25a#eDbqi account receivable report 应收帐款报表
PIEW \i account statement 结单;帐单;会计财务报表
rW~?0 account title 帐户名称;会计科目
[j}7 @Mr`\ accountant's report 会计师报告
xR|eye R Accountant's Report Rules 会计师报告规则
.z$Sm accounting and auditing procedure 会计与审计程序;会计与核数程序
noh|/sPMD Accounting Arrangements 《会计安排》
:#w+?LA* accounting basis 会计基础
hK39_A- accounting by Official Receiver 破产管理署署长呈交的帐目
;eW'}&|LV Accounting Circular 《会计通告》
r*N~. tFo accounting class 会计类别
|5~wwL@LW7 accounting date 记帐日期;会计结算日期
f']sU/c= accounting for money 款项核算
<L/M`(:=k Accounting Officer 会计主任
XK%W^a*x accounting period 会计报告期;会计期
}or2 $\>m accounting policy 会计政策;会计方针
e-iYJ? accounting practice 会计惯例
,V33v<|wc accounting principle 会计准则
J7ktfyQ0W accounting record 会计记录
`xX4!^0Hm accounting report 会计报告
L)/6kt= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3aO;@GNJ Accounting Society of China 中国会计学会
$35,\ZO> accounting statement 会计报表
|rxKCzjm accounting system 会计制度;会计系统
mC:X4l]5 accounting transaction 会计事项;帐务交易
6mBDd>`0 accounting treatment 会计处理
VPM|Rj:d accounting year 会计年度
+#*&XX5A#? accretion 增值;添加
Wg`+u accrual 应计项目;应累算数目
L7Qo- accrual basis 应计制;权责发生制
=s0g2Zv"\ accrual basis accounting 应计制会计;权责发生制会计
pfL2v,]g accrue 应累算;应计
r}R^<y@I accrued benefit 应累算利益
7}d$*C accrued charges 应计费用
E#<7\p> accrued cumulative preference share dividend 应累算的累积优先股股息
EvqUNnjR accrued expenses 应累算费用
18.Y/nZAgQ accrued interest payable 应付利息;应计未付利息
f^!11/Wv accrued interest receivable 应收利息;应计未收利息
Yz2{LW[K accrued right 累算权益
2{mY:\ accruing profit 应累算的利润
|I}A>XG accumulated fiscal reserve 累积财政储备
Kd/[Bs% accumulated profit 累积利润;滚存溢利
"J P{Q accumulated reserve 累积储备
>HcYVp~G accumulation of surplus income 累积收益盈余
TwM1M["3 acquired assets 既得资产
m|[\F#+C acquisition 收购;购置;取得
nY{i>Y acquisition cost 购置成本
NWJcFj_ acquisition expenses 购置费用
Z[#I"-Q~: acquisition of 100% interest 收购全部股权
'f-
acquisition of control 取得控制权
HZDk
<aU/! acquisition of fixed assets 购置固定资产
{ r6]MS#l1 acquisition of shell “买壳”
O1?B{F/ e acquisition price 收购价
5;FP.{+ act of God 天灾
FgOUe acting partner 执事合伙人
px w{ active market 买卖活跃的市场;交投畅旺的市场;旺市
:3a&Pb*PL active partner 积极参与的合伙人
J4gI=@e active trading 交投活跃
n2n00%Wu[ actual circulation 实际流通
#"Eks79s actual cost 实际成本
S)"##-~`T actual expenditure 实际开支;实际支出
YKP=0 j3, actual income 实际入息;实际收入;实际收益
5jn$7iE` actual market 现货市场
,VKQRmd actual price 现货价;实际价格
0 W~.WkD actual profit 实际利润
{A]k%74-a actual quotation 实盘;实际价位;实际报价
_YH<YOrMh actual year basis 按实际年度计算
w::r?.9 actuals 实货
^273l(CZ1 actuarial investigation 精算调查
"H5&3sF2 actuarial principle 精算原则
a3O nW\N actuarial report 精算师报告
fDU+3b Actuarial Society of Hong Kong 香港精算学会
cP*c(k~N actuarial valuation 精算师估值
:
cFF actuary 精算师
rD0k%-{{ ad referendum agreement 暂定协议;有待覆核的协定
M MAAHo ad valorem duty 从价税;按值征税
?_VRfeztw ad valorem duty system 从价税制
*he7BUO ad valorem fee 从价费
e>
ar ad valorem tariff 从价关税
,'FD}yw4v additional allowance 额外免税额
$Q8P@L)[ additional amount for unexpired risk 未过期风险的额外款额
k(zs>kiP additional assessable profit 补加应评税利润
C!!mOAhJ additional assessment 补加评税
IIq"e~"Vs additional commitment 额外承担
')C|`(hs additional commitment vote 额外承担拨款
,3:QB_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4-y6MH additional dependent parent allowance 供养父母额外免税额
RI(=HzB additional provision 额外拨款
7^B3lC) additional stamp duty 附加印花税
X$BXT additional tax 补加税罚款;补加税款
`Uzs+k-] Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\HCOR, `T adjudged bankrupt 被裁定破产
qPsyqn?Y| adjudicated bankrupt 裁定破产人
d4d\0[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
&bB6}H( adjudication of bankruptcy 裁定破产;宣告破产
oz%h)#; adjudication of insolvency 裁定无力偿还债务
/"(b.& adjusted actual 经调整的实数;调整后的实数
]KsGkAG adjusted current assets 经调整的流动资产;调整后的流动资产
8]My
k> adjusted figure 经调整的数字;调整后的数额
54=}GnZN adjusted liabilities 经调整的负债;调整后的负债
jo_o`j adjusted loss 经调整的亏损;调整后的亏损
mYX56,b}5 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: <t adjusted profit 经调整的利润;调整后的利润
q^u1z|'Z adjusted surplus 经调整的盈余额;调整后的盈余额
Lb!r(o>8Cb adjusted value 经调整的价值;调整后的价值
m+Y@UgB adjustment 调整;修订;理算〔保险〕
hgj CXl adjustment centre 调剂中心
HKpD2M adjustment lag 调整过程的时间差距;调整时差
PdR >;$1 adjustment mechanism 调整机制
Qqp)@uM^ adjustment of loss 亏损调整
PT mf adjustment process 调整过程;调整程序
> P(eW7RL adjustment range 调整幅度
%h0D)6j
administered exchange rate 受管制汇率
Am#m>^!qb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BpH|/7 administration expenses 行政费用
e:qo_eSC^- administration fee 手续费;行政费
0HjJaML administration in bankruptcy 破产管理
ab{;Z5O administration order 遗产管理令
!{IC[g n administrator 管理人;遗产管理人
h>dxBN administrator of the estate 遗产管理人
]yo_wGiwY admission of debt 债项承认书
F\JLbY{x] admission of proof 接纳债权证明
aJI>FTdK advance 放贷款项;垫付款项;预支款项;预付款项
l x7Kw% advance account 暂支帐目;预付款帐户
h:f;mn?x advance compensation 预付补偿金
FnY$)o; advance from shareholder 股东垫款
pNuqT* advance pending reimbursement 预支以待日后付还
b<\$d4Qy advanced economy 先进经济体系
{&uT3*V1 advancement 预付;预付财产
9 >%+bA( advances warrant 垫款令
\ZqK\= advancing 贷出
w.tW=z5 adverse balance 逆差
>
9o{(j adverse exchange 逆汇
j?( c}!} advertisement addressed to shareholders 在报章刊登的致股东通告
?J<T advice for collection 托收通知书
:H{Bb{B% advice of drawing 提款通知书;汇票通知书
i9KTX%s5^ advice of payment 付款通知
Ga.0Io&}C Advisory Committee [Securities and Futures Commission]
{h,_"g\V 谘询委员会〔证券及期货事务监察委员会〕
[1<(VyJ}ye Advisory Committee on Diversification 经济多元化谘询委员会
02,W~+d1 affidavit 誓章;遗产申报誓章
N9pwWg&<+ affidavit of no receipt 述明无收款的誓章
&1=g A.ZR affiliate 联号;联营公司;附属公司
t{~@I affiliated company 附属公司;联号;联营公司
Hv3W{| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(e(Rr4 affordability 负担能力
)R~a;?T_c0 African Development Bank [AfDB] 非洲开发银行
2@fa
rx: after-acquired property 事后取得的财产
+1x)z~q= after-hours dealing 市后交易
O5O.><RP after-tax profit 税后盈利;税后利润;税后溢利
ikr7DBLt agency agreement 代理协议
XYts8}y5 agency expenses 代理机构的开支
"i&fp:E0 agency fee 代理费
|IAW{_9)U Agency Law 《代理法》
+Jdm#n?_ agent 代理人;承销人
+uELTHH= agent of company 公司代理人
/0
_zXQyV agent's fee 代理人费;经纪费
(oF-O{ aggregate 总计;总数;总体数字
oQ{cSThj aggregate amount 总款额;总额
o'96ON0 aggregate assets and liabilities 总体资产与负债
b9y)wBC%` aggregate at constant price 按固定价格计算的总体数字
G,B?&gFX aggregate demand 总需求
r4EoJyt aggregate gross position 总持仓量
~zMDY F"& aggregate limit 总限额
n%*tMr9 s aggregate of salaries tax 合计薪俸税
Z&A0hI4d aggregate performance 总体表现;总体业绩
TQ?#PRB aggregate supply 总体供应
X>}@EHT aggregate surplus 总盈余
bGu([VB aggregate total 整体总额
6i| ~7md, aggregate value 总值;合计价值
!j{CuA/ aggregated basis 合计基准
&;s<dDQK aggregated net chargeable income 合计应课税入息实额
SAy{YOLtl aggregation 合并计算;合计;总和
g**5z'7 aggregation of incomes of husband and wife 夫妇入息合并计算
\KCWYi] aggregation of property 财产的总和
lr0M<5d=p agio 差价;贴水
zXjwnep 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》
'^DUq?E4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rEmwKZF' 《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》
Si]X
rub Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gn^!"MN+g 《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》
`4skwvS= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p=vV4 C: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'aZASPn[ agreement for a settlement 授产协议
S_$nCyaH2 agreement for assignment 转让协议
eKyqU9 agreement for sale 售卖协议;买卖协议
SetX#e?q~ agreement for sale and purchase 买卖协议
p.5e:
i^LJ agreement for the payment of interest 支付利息协议
nn'Af,ko/ agreement for the repayment of money 还款协议
~{$L9;x agreement of reinsurance 再保险协议
Iqx84 Agricultural Bank of China 中国农业银行
L/%Y# air passenger departure tax 飞机乘客离境税
)O&z5n7t4s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@gEr+O1K( airport tax 机场税
xvB8YW" alcohol duty 酒精税
{l@WCR alienation 让与;让渡;转让
n_}aZB3;U alimony 生活费;赡养费
%XR<isn All Ordinaries Index [AOI] 所有普通股指数
~TM>"eB b all risks 全险;综合险
-zdmr"CA All Sales Record for Stock Market 《股票市场成交报告》
WU7cF81$ Allied Capital Resources Limited 新联财务有限公司
5/,Qz>QE[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_-RyHgX allocation letter 拨款信件
8RU.}PD allocation of fund 分配款项;预留款项
=gs~\q allocation of profit 利润分配;溢利分配
`|,Bm|~: allocation warrant 拨款令
{pC\\} allotment 分配;配股
g8'~e{=( allotment notice 股份配售通知;配股通知
3
1k allotment of shares 股份分配
>4M<W4
allowable 可获宽免;免税的
>MPa38 allowable business loss 可扣除的营业亏损
*{4
ETr7 allowable expenses 可扣税的支出
bJPJ.+G7 allowance 免税额;津贴;备抵;准备金
6#vI;d[^ allowance for debts 债项的免税额
`
jyKCm.$# allowance for depreciation by wear and tear 耗损折旧免税额
&//2eL allowance for funeral expenses 殡殓费的免税额
TA| s@T{ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?9Ma^C;} allowance for repairs and outgoings 修葺及支出方面的免税额
E>"8/ allowance to debtor 给债务人的津贴
($'V&x8T alteration of capital 资本更改
.lr5!Stb alternate trustee 候补受托人
#"<?_fao~ amalgamation 合并
J
3B`Krh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H nd+l)ng ambit of charges 征税范围;收费范围
Qh8C,"a amended valuation 经修订的估值
UBIIo'u American Commodities Exchange 美国商品交易所
8jNOEM(0Y+ American Express Bank Limited 美国运通银行
Z0W0uP;J American Stock Exchange 美国证券交易所
2LC
w*eT{) amortization 摊销
#QS?s8IrW amount due from banks 存放银行同业的款项
C99&L3bz^( amount due from banks abroad 存放海外银行同业的款项
-x5F;d} amount due from holding companies 控股公司欠款
|Qr:!MA amount due from local banks 存放本港银行同业的款项
}jiK3?e amount due to banks 银行同业的存款
6bUl>4 amount due to banks abroad 海外银行同业的存款
bS%C?8 amount due to holding companies 控股公司存款
tpGCrn2w> amount due to local banks 本港银行同业的存款
%I0}4$ amount due to outport banks 外埠银行同业的存款
&Sa~/!M amount for note issue 发行纸币的款额
7D9]R#-K amount of bond 担保契据的款额
]Zk}ZG>6 amount of consideration 代价款额
o[^Q y(2~ amount of contribution 供款数额
-yl;3K]l amount of indebtedness 负债款额
}uiPvO+&p amount of principal of the loan 贷款本金额
a
ea0+,; amount of rates chargeable 应征差饷数额
mrqaM2,(I amount of share capital 股本额
V:>`*tlh amount of sums assured 承保款额
d' OGVN amount of variation 变动幅度
USFg_sO amount of vote 拨款数额
87}(AO) amount payable 应付款额
(l_:XG)7~b amount receivable 应收款额
x,uBJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U6c@Et , analysis 分析
.
pP7"E4] ancillary risk 附属风险
^vaL8+ annual account 周年帐目;周年帐目报表;年度决算;年结
5k~\or 5_ annual accounting date 年结日期
m9!DOL1pl annual allowance 每年免税额;年积金;年度津贴;年津
A_F0\ EN* annual balance 年度余额
}*Zo6{B- annual disposable income 每年可动用收入
- wWRm annual estimates 周年预算
~bGC/I;W> annual fee 年费
Eu4 &-i annual general meeting 周年大会
37jQ'O
U annual growth rate 年增率;每年增长率
%qi%$ annual long-term supplement 长期个案每年补助金
&mdB\Y?^ annual pensionable emolument 可供计算退休金的年薪
s~Gw annual report 年报
URQ@=W7 Annual Report on the Consumer Price Index 《消费物价指数年报》
Z'ao[CG annual return 周年报表;周年申报表;每年报税表格
7_%2xewV| Annual Return Rules 《周年报表规则》
LD_M 3
P annual review of consumer prices 每年消费物价回顾
{2EMz|&8 annual roll-forward basis 逐年延展方式
o3\,gzJ annual salary 年薪
n.ct]+L annual statement 年度报表;年度决算表
Z/h|\SyJ 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
ONfyYM? annuitant 年金受益人
(!-;T annuity 年金
)cKj iXn annuity contract 年金合约
UFf,+4q annuity on human life 人寿年金
y@aKNWy}$ antecedent debt 先前的债项
K:a3+k d ante-dated cheque 倒填日期支票
+f$Z-U1H/ anticipated expenditure 预期开支
$P;UoqG<& anticipated net profit 预期纯利
Man^<T%F anticipated revenue 预期收入
Xb0!( (A anti-inflation measure 反通货膨胀措施
8t=3 anti-inflationary stance 反通货膨胀立场
C5;wf3 apparent deficit 表面赤字
bQj`g2eyM apparent financial solvency 表面偿债能力
Bj=@&; apparent partner 表面合伙人
T]uKH29.% application for personal assessment 个人入息课税申请书
`-u7 I application of fund 资金应用
J'Gm7h{
application to release as liquidator and to destruct the books of accounts and documents
gi1j/j7 申请免除清盘人职务及毁灭帐簿与文件
'e85s%ru appointed actuary 委任精算师
[Xq<EEb appointed auditor 委任核数师;委任审计师
gb(#DbI appointed trustee 委任的受托人
rei5{PC appointer 委任人
`V@z&n0P6 apportioned pro rata 按比例分摊
1lsLG+Rpxi apportionment 分配;分摊
O:,=xIXR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\j:AR4 apportionment formula 分摊方程式
xG w?'\ apportionment of estate duty 遗产税的分摊
&+]x;K appraisal 估价;评估
0$QIfT) appreciable growth 可观增长
Uuz?8/w}# appreciable impact 显着影响
V]m^7^m3 appreciable increase 可观增长
-f 4>MG appreciation 增值;升值
k% NrL@z appreciation against other currencies 相对其他货币升值
L20rv:W$h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-$9~xX appreciation tax 增值税
yfC2^#9 Zu appropriation 拨款;拨用;拨付
rmQ\RP W appropriation account 拨款帐目
@Kp1k> ov Appropriation Bill 拨款法案
=Sa~\k+ appropriation-in-aid system 补助拨款办法
|
+fwvi&a approved assets 核准资产
pND48 g; approved basket stock 认可一篮子证券
+dM.-wW approved budget 核准预算
71*>L}H approved charitable donation 认可慈善捐款
PF67z]<o approved charitable institution 认可慈善机构
t2U$m'(A& approved currency 核准货币;认可货币
vbedk+dd?A approved estimates 核准预算
m#;.yR approved estimates of expenditure 核准开支预算
kU1 %f
o approved overseas insurer 核准海外保险人
7JS#a=D# approved overseas trust company 核准海外信托公司
&urb!tQ>& approved pooled investment fund 核准汇集投资基金
7PA=)a\ approved provident fund scheme 认可公积金计划
"*t6t4/Q approved provision 核准拨款
A6Q c;v+ approved redeemable share 核准可赎回股份
KX=/B=3~ approved regional stock 认可地区性证券
H>Ks6V)RL4 approved retirement scheme 认可退休金计划
hg4J2m approved subordinated loan 核准附属贷款
V_lGj arbitrage 套戥;套汇;套利
7N6zqjIB arbitrageur 套戥者;套汇者
hR0]8l| arbitrary amount 临时款项
r.?+gW!C arrangement 措施;安排;协定
[WYJrk. arrears 欠款
}H; ]k-) arrears of pay 欠付薪酬
XHZLWh"gS arrears of revenue 逾期未收税款;逾期未收的帐项
8;0^'Qr8 articles of association 组织章程;组织细则;组织章程细则
~T7\8K+ $ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
7BS/T ascertainment of profit 确定利润
<\p&jk? "Asia Clear" “亚洲结算系统”
,[^o9u uB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Xj(>.E{~H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Cc*|Zw Asian Development Fund [ADF] 亚洲发展基金
"raj>2@ Asian dollar bond 亚洲美元债券
v =>3"!* Asian dollar market 亚洲美元市场
6# R;HbkO Asian dollar rate 亚洲美元利率
:/~_sJt C Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X tR`? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eWw y28t asked price 沽盘;喊价;索价;卖方报价
"(N-h\7Ex9 assessable income 应评税入息
TtZrttCE6 assessable loss 应评税亏损
bje'Oolc assessable profit 应评税利润
9c%(]Rn: assessable value 应评税值
g{]e j assessed profit 估定利润
sE}sE=\ assessed value 经评估价值
^&HI+M assessment 评税;评定;估价;评税单
X!m;uJZp assessment number 评税编号;估价编号
oR7 7` assessment of additional tax 补加税评税
u$\Tg3du2 assessment of performance 业绩评估;实绩评价
~O8]3+U Assessor 评税主任
y^3,X_0 asset price bubbles 资产价格泡沫
|]I#CdO asset-backed securities 具资产保证的证券
,d5ia4\K assets accretion 资产增值
nMeS CX assets and liabilities 资产与负债
I ;l`VtD assets betterment statement 资产递增表;资产改进表
fq{I$syY assets lending 实物放款;有抵押贷款
2AmR(vVa" assets of the company passing on the death 死者去世时转移的公司资产
(Y&R0jt assets pledged as security for liabilities 用作负债抵押的资产
=w t-YM assets portfolio 资产投资组合
JLt{f=`%F assets price 资产价格
L-SdQTx_ assets quality 资产质素
]2g5Ka[>w assets realization 资产变现
3EO#EYAHiM assets refinancing arrangement 资产再集资安排
Q:rT 9&G assets securitization 资产证券化
Xp.|.)Od assets situated outside Hong Kong 在香港以外地方的资产
Y*"<@?n8?x assets stripping 削减资产;拆卖资产
D=<t;+| assets value 资产值
qgh]@JJh assignee 承让人
=y`-sU Hx assignment 转让;转让书;转让契
{XyG1 assignment of interest 权益转让
dr}O+7_7%- assignment of letters patent and trade mark 专利证书及商标转让
g}^4^88=a assignment of property 物业转让;物业转让书
m79m{!q$- assignment right 转让权
S|tA[klh assignor 转让人
l8eT{!4 associate 有联系的人;有关连人士;相联者;合伙人;联系人
zC[i <'h!T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^BQ>vI'.4 associate member 附属会员
Idt@Hk5<& associated body corporate 相联法人团体
zv>ZrFl* associated company 相联公司;联属公司
Z5 w`-# associated corporation 相联法团
zp}yiE!bl Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4{c`g$j> 公认会计师公会〔英国〕
L>eQ*311 Association of Futures Exchange Brokers 香港期货经纪协会
k:@a[qnY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1i ?gvzrq association of underwriters 承保人组织
j@s=ER assumption of control 接管
&IxxDvP3k assurance 担保;保险;转易;转易书
6="M0% assurance of interest 权益的转易
5B_-nYJDt at 19XX price 按一九XX年价格计算
-(`K7T>D. at a discount 按赔价计算;按贴水价格计算;打折扣
:+kg4v&r at a premium 按溢价计算;按升水价格计算
HrM)jC<~ at call 通知付款;按通知
AN50P!FZW at constant market price 按固定市价计算
DX7Ou%P,mg at constant price 按固定价格计算
8s\8`2= at cost 按成本计算
Ov F8&*A at current market price 按当时市价计算;按现时市价计算
8uD8or at current price 按当时价格计算;按现时价格计算
RRK^~JQI.2 at factor cost 按要素成本计算;按生产要素成本计算
Mp}!+K at money-of-the-day price 按付款当日价格计算
iG?w; at or better 按指定或较佳价位〔买卖指令〕
q_OY sg at par 按面值计算;平价
2X
qPZ]2g at sight 见票即付
17?NR\Q at the close 按收市盘
7]R6 at the opening 按开市盘
btJ,dpir attestation 见证;见证条款
N4[B:n at-the-money option 平价期权
ayB=|*Q" attorney 受权人;受托代表人
_:/Cl9~ attornment 新拥有人承认书
ZP]2/;h attributable profit 可归属利润
77Q4gw~2U attributable share value 可归属股份价值
.N'%hh Auckland Stock Exchange 奥克兰证券交易所
5M/%%Ox auction 拍卖
gwZ+GA auctioneer 拍卖商
TPV6$a < audit 审计;核数
11^ {WF Audit Commission 审计署
{m1t~ S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'M]CZ} 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
h+ `J=a|\ audit review 帐目审查
5x93+DkO\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eUGmns audited account 审计帐目;经审计的帐目
Qr^Z~$i t audited annual account 经审计的周年帐目
8+@1wks audited balance sheet 经审计的资产负债表
R]V~IDs auditor 核数师;核数主任;审计师
Xuz8"b5^Zx auditor's certificate 核数师证明书;审计师证明书
OgzGkc@A auditor's report 核数师报告;审计师报告
nA{ncTg1\ Aussie bond 澳元债券
mH7CgI austerity budget 紧缩预算
%tklup]LF8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ru(?a~lF8~ Australia All Ordinaries Index 澳洲所有普通股票指数
sWqPw}/3> Australian Dollar [AUD] 澳元
$Sc08ro Australian Options Market 澳大利亚期权市场
M4L~bK Australian Securities Commission 澳洲证券事务监察委员会
#]N&6ngJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
59"Nn\}3gE Australian Stock Exchange 澳大利亚证券交易所
-Ihn<<uE? Austrian Schilling [ATS] 奥地利先令
~7)rKHau authentication 认证;鉴证
mYsuNTx!. authority to purchase 委托购买证;委购书
,& \&::R authorization 认可;核准;授权;授权书
?trt4Tbe/ authorization by direction 指示授权
z[$9B#P authorization by instruction 指令授权
4q@9 authorization by warrant 令状授权
ZIGbwL authorization of unit trust 单位信托的认可
pU'`9fLi_ authorized agent 指定代理人
ZipK;!9by authorized capital 法定资本
VLwJ6?.f' authorized clerk 出市员
*;ZW=%M authorized dealer 认可交易商
ajcPt]f authorized financial institution 认可财务机构
t6H2tP\AS authorized fund 认可基金
^|a&%wxA authorized fund house 获授权的基金公司;认可基金公司
lL(}dbT~N authorized institution 认可机构
lhW#IiX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R+@sHsZ@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qU
/Wg authorized insurer 获授权保险人;获认可承保人
O
#p)~V8~ authorized investment 特准投资项目
i &SBW0) authorized person 获授权人
JXZ:Wg authorized representative 获授权代表
" N`V*0h authorized share capital 法定股本
%3@RZe automated quotation system 自动报价系统
cE_Xo.:Y, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:Z7"c`6L!~ 自动交易系统〔香港期货交易所有限公司〕
x"h)"Y[c5 automatic adjustment mechanism 自动调整机制
:a^,Ei-& automatic adjustment system 自动调整系统
I_Mqh4]; Automatic Clearing House 自动票据交换所
0
6G[^ automatic exchange rates accumulation system 自动化汇率累集系统
{) '"
k6w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^0,&R\e+ automatic teller machine [ATM] 自动柜员机
d/-]y:`f` autopay 自动转帐
h>`'\qy available assets 可用资产
~n]2)>6 available fiscal reserve 现存财政储备
KWZNu&)
available profit 可用利润
8t^;O! Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
+lf@O&w average 平均;平均数;海损
wTgx(LtH average basic salary 平均基本薪金
Vms7
Jay average consumer expenditure 平均消费开支;一般消费开支
a\HtxR8L average cost 平均成本
H?zCIue3 average cost of land production 增辟土地平均成本
V=8{CmqT average daily turnover 平均每日成交额
KH 6n3 \= average daily wage rate 平均每日工资率
BR0p0% average expenditure pattern 平均开支模式
zWR*g/i average growth rate 平均增长率
CH R?i1e average net fixed assets 固定资产平均净值
ED =BZR average of relatives 相对价格平均数
L}sm R, average price 平均价格
XH Zu>[ average propensity to consume 平均消费倾向;一般消费倾向
*z;N average propensity to save 平均储蓄倾向;一般储蓄倾向
(w7cdqe average rate 平均率
'=G<)z@k average revenue 平均收入;平均收益
~)\1g0 average stock 平均库存;平均存货
-fZShOBY` average yearly rent 平均年租
f^yLwRUD avoidance of double taxation 避免双重课税
kosJ]q'U avoidance of tax 避税