A:
G>vK$W$f N A share A股;甲类股份
q&@s/k abatement of tax 减税;减扣免税额
SzpUCr" ABN AMRO Bank N.V. 荷兰银行
&{8:XJe*,% above-the-line expenditure 线上项目支出;经常预算支出
a%`Yz"<lQ above-the-line receipt 线上项目收入;经常预算收入
^x O](,H ABSA Asia Limited 南非联合亚洲有限公司
^ou)c/68aQ absolute change 绝对数值变更
_@B? absolute expenditure 实际开支
yy{YduI absolute guideline figure 绝对准则数字
UiV#w#&P absolute interest 绝对权益
KU$,{Sn6@ absolute order of discharge 绝对破产解除令
3<XuJ1V& absolute profit margin 绝对利润幅度
QY)p![6Fj absolute value 实值;绝对值
Nxe1^F33 absolutely vested interest 绝对既得权益
3#,6(k4> absorbed cost 已吸收成本;已分摊成本
dM^EYW absorption 吸收;分摊;合并
x*z[(0g! absorption rate 吸收率;摊配率;分摊率
Jt]RU+TB ACB Finance Limited 亚洲商业财务有限公司
Q|o$^D, acceptable form of reciprocity 合理的互惠条件
:&
Dv!z acceptable rate 适当利率;适当汇率
kfas4mkc acceptance agreement 承兑协议
N@PwC( acceptance for honour 参加承兑
p}pRf@(`\ acceptor 承兑人;接受人;受票人
#>aq'47j acceptor for honour 参加承兑人
+g?uvXC& accident insurance 意外保险
`:3nF' Accident Insurance Association of Hong Kong 香港意外保险公会
"G>d8GbIh accident insurance scheme 意外保险计划
{ax]t-ZwJ5 accident year basis 意外年度基准
r*b+kSh accommodation 通融;贷款
9RlJf=Z#H accommodation bill 通融票据;空头票据
%|H]T]s accommodation party 汇票代发人
O
MQ?*^eA account balance 帐户余额;帐户结余
)=GPhC/sw account book 帐簿
#^VZJ:2=| account collected in advance 预收款项
@*vVc`; account current book 往来帐簿
zl8M<z1`1 account of after-acquired property 事后取得的财产报告
i=<;$+tW account of defaulter 拖欠帐目
cu>(;= account payable 应付帐款
&'^.>TJ\ account payee only [A/C payee only] 只可转帐;存入收款人帐户
)@DDs(q=i account receivable 应收帐款
>U*p[ FGW account receivable report 应收帐款报表
5;KJ0N*- account statement 结单;帐单;会计财务报表
vai w*?jV account title 帐户名称;会计科目
NL:-3W7vf accountant's report 会计师报告
e4=FO;% Accountant's Report Rules 会计师报告规则
xDw~n (* accounting and auditing procedure 会计与审计程序;会计与核数程序
m BvO<?ec Accounting Arrangements 《会计安排》
(mP{A(kwJ accounting basis 会计基础
|1CX?8)b= accounting by Official Receiver 破产管理署署长呈交的帐目
nyPeN?- Accounting Circular 《会计通告》
rVP\F{Q4Tr accounting class 会计类别
0e0)1;t\ accounting date 记帐日期;会计结算日期
jA9uB.I,"b accounting for money 款项核算
AcuZ?LYzK Accounting Officer 会计主任
,(q]
$eOZ accounting period 会计报告期;会计期
E'4Psx9: = accounting policy 会计政策;会计方针
4#>Z.sf accounting practice 会计惯例
(
y!o accounting principle 会计准则
HUjX[w8 accounting record 会计记录
k F^4kCJ@ accounting report 会计报告
f$^wu~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qZF&^pCF} Accounting Society of China 中国会计学会
b%MZfaU accounting statement 会计报表
/v9qrZ$$ accounting system 会计制度;会计系统
R/"f accounting transaction 会计事项;帐务交易
TOG4=y-N accounting treatment 会计处理
?`e@ o? accounting year 会计年度
GFLat accretion 增值;添加
a6vej accrual 应计项目;应累算数目
_ab8z]H accrual basis 应计制;权责发生制
!0lk}Uzkh accrual basis accounting 应计制会计;权责发生制会计
N4,oO H~ accrue 应累算;应计
C[%Qg=< accrued benefit 应累算利益
55s5(]`d accrued charges 应计费用
M`al~9 accrued cumulative preference share dividend 应累算的累积优先股股息
!y XGAg, accrued expenses 应累算费用
,u>LAo0 accrued interest payable 应付利息;应计未付利息
s i2@k accrued interest receivable 应收利息;应计未收利息
3);P!W4> accrued right 累算权益
"|I.j) accruing profit 应累算的利润
$=diG accumulated fiscal reserve 累积财政储备
"9'3mmZm=? accumulated profit 累积利润;滚存溢利
N{bg-%s10i accumulated reserve 累积储备
KE"6I accumulation of surplus income 累积收益盈余
8<}=f4vUj5 acquired assets 既得资产
AJ6l#j- acquisition 收购;购置;取得
v\|jkzR5Y acquisition cost 购置成本
uz+WVmb acquisition expenses 购置费用
\{ | GK acquisition of 100% interest 收购全部股权
(U#,; acquisition of control 取得控制权
G@Z%[YNw acquisition of fixed assets 购置固定资产
KF#^MEw% acquisition of shell “买壳”
I1m[M? acquisition price 收购价
RK-bsf act of God 天灾
dQSO8Jf acting partner 执事合伙人
g]Y%c73 active market 买卖活跃的市场;交投畅旺的市场;旺市
k%gj active partner 积极参与的合伙人
Mm*V;ADF active trading 交投活跃
c&wg`1{Hal actual circulation 实际流通
}=v4(M `% actual cost 实际成本
~vt*%GN3 actual expenditure 实际开支;实际支出
w( SY actual income 实际入息;实际收入;实际收益
A^M]vk%dg actual market 现货市场
'cc8xC actual price 现货价;实际价格
$"NH{%95} actual profit 实际利润
[err$ actual quotation 实盘;实际价位;实际报价
x&DqTX?b, actual year basis 按实际年度计算
6bUP]^d actuals 实货
>)C7IQ/ actuarial investigation 精算调查
PcA^ jBgGl actuarial principle 精算原则
9d|8c >
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8/j|=Q,5 Actuarial Society of Hong Kong 香港精算学会
R98YGW_
dT actuarial valuation 精算师估值
zAM9%W2v_ actuary 精算师
@~s5 {4 ad referendum agreement 暂定协议;有待覆核的协定
*(5;5r ad valorem duty 从价税;按值征税
@!oN]0`F; ad valorem duty system 从价税制
\(
V1-, ad valorem fee 从价费
I,#E`) ad valorem tariff 从价关税
ZKrK>X additional allowance 额外免税额
\?t8[N\_[( additional amount for unexpired risk 未过期风险的额外款额
)t+pwh!8 additional assessable profit 补加应评税利润
U[3w9 additional assessment 补加评税
T8\@CV! additional commitment 额外承担
mK$E&,OkA additional commitment vote 额外承担拨款
J \|~k2~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KRlJKd{ additional dependent parent allowance 供养父母额外免税额
8tSY|ME additional provision 额外拨款
y
_ap T<P additional stamp duty 附加印花税
lHM}
E$5 additional tax 补加税罚款;补加税款
{sB-"NR`K Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
FJH>P\+ adjudged bankrupt 被裁定破产
\EU3i;BNT% adjudicated bankrupt 裁定破产人
][l5S*CC_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
GC# [&>L adjudication of bankruptcy 裁定破产;宣告破产
|sr\SCx adjudication of insolvency 裁定无力偿还债务
9^g8VlQdT adjusted actual 经调整的实数;调整后的实数
r3?8nQ$ adjusted current assets 经调整的流动资产;调整后的流动资产
+|bmUm<2 adjusted figure 经调整的数字;调整后的数额
`^{G`es adjusted liabilities 经调整的负债;调整后的负债
_Zav Y<6 adjusted loss 经调整的亏损;调整后的亏损
!I1p`_(_7 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
){P`-ZF adjusted profit 经调整的利润;调整后的利润
>WZ%Pv* adjusted surplus 经调整的盈余额;调整后的盈余额
@bTm.3 adjusted value 经调整的价值;调整后的价值
Pq<43:*? adjustment 调整;修订;理算〔保险〕
9~j"6wS adjustment centre 调剂中心
KB~1]cYMp adjustment lag 调整过程的时间差距;调整时差
lwt,w<E$ adjustment mechanism 调整机制
)|v du adjustment of loss 亏损调整
-"ZNkC= adjustment process 调整过程;调整程序
V^FM-bg%9 adjustment range 调整幅度
)G/=3;! administered exchange rate 受管制汇率
u,iiS4'Ze Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"JmbYb#Z administration expenses 行政费用
yxx_%9 X administration fee 手续费;行政费
s1]Pv/a=y administration in bankruptcy 破产管理
z)KoK`\mE" administration order 遗产管理令
h(nE)j administrator 管理人;遗产管理人
W20- oZ8 administrator of the estate 遗产管理人
XOqHzft h6 admission of debt 债项承认书
>.P*lT admission of proof 接纳债权证明
qU6!vgM& advance 放贷款项;垫付款项;预支款项;预付款项
n1|]ji[c advance account 暂支帐目;预付款帐户
@ A8y!< advance compensation 预付补偿金
.T8^>z1/\F advance from shareholder 股东垫款
;Co"bP's advance pending reimbursement 预支以待日后付还
)?&mCI* advanced economy 先进经济体系
<5KoK!H advancement 预付;预付财产
VJK4C8] advances warrant 垫款令
h{-en50tN advancing 贷出
J6EzD\.Y) adverse balance 逆差
XdIno}pN adverse exchange 逆汇
\I i#R advertisement addressed to shareholders 在报章刊登的致股东通告
$#e}9g. advice for collection 托收通知书
\4$Nx/@Q} advice of drawing 提款通知书;汇票通知书
?~.9:93 advice of payment 付款通知
l]DRJ Advisory Committee [Securities and Futures Commission]
oIOeX1$V 谘询委员会〔证券及期货事务监察委员会〕
o|n;{zT" Advisory Committee on Diversification 经济多元化谘询委员会
J%ws-A?6rN affidavit 誓章;遗产申报誓章
h\#4[/ affidavit of no receipt 述明无收款的誓章
C`Vuw|Xl affiliate 联号;联营公司;附属公司
1G`5FU affiliated company 附属公司;联号;联营公司
IA1O]i
S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W!8$:Ih_Z affordability 负担能力
rA<J^dX=C African Development Bank [AfDB] 非洲开发银行
:FSg%IUX after-acquired property 事后取得的财产
ZHA&gdK@ after-hours dealing 市后交易
3<FqK \P after-tax profit 税后盈利;税后利润;税后溢利
<F_w4! agency agreement 代理协议
r{yIF~k@ agency expenses 代理机构的开支
:/?
Op agency fee 代理费
J.2BBy Agency Law 《代理法》
gjT`<CW agent 代理人;承销人
oIE(`l0l agent of company 公司代理人
y'f-4E< agent's fee 代理人费;经纪费
"AJ>pU3 aggregate 总计;总数;总体数字
hHw1<! M aggregate amount 总款额;总额
8_>:0(y aggregate assets and liabilities 总体资产与负债
u(r
T2 aggregate at constant price 按固定价格计算的总体数字
WR.7%U'; aggregate demand 总需求
Zq1> M'V; aggregate gross position 总持仓量
gDfM} 2]/ aggregate limit 总限额
,9=P=JH aggregate of salaries tax 合计薪俸税
p(4Ek" aggregate performance 总体表现;总体业绩
G@ybx[_[@ aggregate supply 总体供应
+A,cdi9z aggregate surplus 总盈余
b2F1^]p aggregate total 整体总额
%E,-dw aggregate value 总值;合计价值
;ACeY aggregated basis 合计基准
{Q K9pZB aggregated net chargeable income 合计应课税入息实额
4byh,t aggregation 合并计算;合计;总和
w\t aggregation of incomes of husband and wife 夫妇入息合并计算
2s 9U& aggregation of property 财产的总和
'uUa|J1mu agio 差价;贴水
?\Y7]_]/ 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》
0x'Fi2=` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$3#oA.~R/ 《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》
~U?vB((j! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~c1~)QzZ 《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》
u_WW
uo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~|KMxY(: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?aG ~E agreement for a settlement 授产协议
d9D*w/clMi agreement for assignment 转让协议
#2.C$ agreement for sale 售卖协议;买卖协议
5hCfi agreement for sale and purchase 买卖协议
mn<ea& agreement for the payment of interest 支付利息协议
P#A|Pn<p agreement for the repayment of money 还款协议
8r\xQr'8h agreement of reinsurance 再保险协议
. 55aY~We Agricultural Bank of China 中国农业银行
jTQN(a9Y air passenger departure tax 飞机乘客离境税
*OE>gg&?Nh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
a~tBg y+9 airport tax 机场税
g=v[@{9Pw alcohol duty 酒精税
E\}Q9,Z$ alienation 让与;让渡;转让
C$c.(5/O alimony 生活费;赡养费
XnvaT(k7Y All Ordinaries Index [AOI] 所有普通股指数
;rF:$37^ all risks 全险;综合险
gY=+G6;=< All Sales Record for Stock Market 《股票市场成交报告》
6B?1d
/8V Allied Capital Resources Limited 新联财务有限公司
0j/i):@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~ YZi"u allocation letter 拨款信件
qn\>(& allocation of fund 分配款项;预留款项
GWShv\c} allocation of profit 利润分配;溢利分配
B T{({3 allocation warrant 拨款令
uqy~hY allotment 分配;配股
9>@"W- allotment notice 股份配售通知;配股通知
^h|'\-d\ allotment of shares 股份分配
n_] OYG>U allowable 可获宽免;免税的
483vFLnF allowable business loss 可扣除的营业亏损
QaEXk5>e allowable expenses 可扣税的支出
KQqQ@D&n allowance 免税额;津贴;备抵;准备金
tX}Fb0y allowance for debts 债项的免税额
=WP}RZ{S allowance for depreciation by wear and tear 耗损折旧免税额
m7mC
7x allowance for funeral expenses 殡殓费的免税额
2,%ne ( allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?at~il$z' allowance for repairs and outgoings 修葺及支出方面的免税额
PsD]gN5" allowance to debtor 给债务人的津贴
Un[#zh<4 alteration of capital 资本更改
8c$IsvJg alternate trustee 候补受托人
&l|B>{4v amalgamation 合并
r>q`# ~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(C QgT3V ambit of charges 征税范围;收费范围
J.`.lQ$z amended valuation 经修订的估值
55N/[{[ American Commodities Exchange 美国商品交易所
a. 5`Q2 American Express Bank Limited 美国运通银行
3vs2}IV' American Stock Exchange 美国证券交易所
!*#=7^# amortization 摊销
;6)|'3.B9 amount due from banks 存放银行同业的款项
X!_OOfueP8 amount due from banks abroad 存放海外银行同业的款项
Kd,m;S\ amount due from holding companies 控股公司欠款
n#]G!7 amount due from local banks 存放本港银行同业的款项
-)<Nd:A amount due to banks 银行同业的存款
%BHq2~J amount due to banks abroad 海外银行同业的存款
h;unbz amount due to holding companies 控股公司存款
CGg6n CB amount due to local banks 本港银行同业的存款
pV-.r-P amount due to outport banks 外埠银行同业的存款
qC|re!K amount for note issue 发行纸币的款额
aA
yFu_ amount of bond 担保契据的款额
d ly 0874 amount of consideration 代价款额
&k{@:z amount of contribution 供款数额
;[zx'e?! amount of indebtedness 负债款额
h/w- &7t amount of principal of the loan 贷款本金额
%r,2ZLZ amount of rates chargeable 应征差饷数额
hQ8{
A7 amount of share capital 股本额
}&naP amount of sums assured 承保款额
KJkcmF}Q amount of variation 变动幅度
@',;/j80 amount of vote 拨款数额
K|1^?#n amount payable 应付款额
p9sxA|O=y
amount receivable 应收款额
4-n.4j| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bKaV]Uy analysis 分析
u})JQ<| ancillary risk 附属风险
\)"qN^we annual account 周年帐目;周年帐目报表;年度决算;年结
NAocmbfNz annual accounting date 年结日期
-jw=Iyv annual allowance 每年免税额;年积金;年度津贴;年津
"7
4 L annual balance 年度余额
Cw2+@7?| annual disposable income 每年可动用收入
,^,J[F annual estimates 周年预算
aY+>85?g annual fee 年费
LtvyWc` annual general meeting 周年大会
) D`_V.,W annual growth rate 年增率;每年增长率
|Z/ySAFM annual long-term supplement 长期个案每年补助金
&boBu^,94 annual pensionable emolument 可供计算退休金的年薪
?8nG F%p annual report 年报
Zj^H3h Annual Report on the Consumer Price Index 《消费物价指数年报》
@<sP1`1 annual return 周年报表;周年申报表;每年报税表格
Z,&ywMm/G Annual Return Rules 《周年报表规则》
5LK>n- annual review of consumer prices 每年消费物价回顾
4%{m7CK} annual roll-forward basis 逐年延展方式
\%VoX`B annual salary 年薪
_0`O} annual statement 年度报表;年度决算表
.lnD]Q 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
O&0R ~<n annuitant 年金受益人
3G&1. 8 annuity 年金
Ywr{/ annuity contract 年金合约
Te/)[I'Tn annuity on human life 人寿年金
Y+7v~/K= antecedent debt 先前的债项
Fy@D&j ante-dated cheque 倒填日期支票
d$Xvax,C anticipated expenditure 预期开支
U\z+{]<< anticipated net profit 预期纯利
?0<3"2Db~ anticipated revenue 预期收入
vT~ a} anti-inflation measure 反通货膨胀措施
=w5w=qB anti-inflationary stance 反通货膨胀立场
rYqvG apparent deficit 表面赤字
2g v(`NKYE apparent financial solvency 表面偿债能力
]_,~q@r$ apparent partner 表面合伙人
*]=)mM# application for personal assessment 个人入息课税申请书
w{qYP application of fund 资金应用
J{ Vl2P?@ application to release as liquidator and to destruct the books of accounts and documents
Z~g qTB]H 申请免除清盘人职务及毁灭帐簿与文件
Mf63 59 appointed actuary 委任精算师
iB`m!g6$ appointed auditor 委任核数师;委任审计师
oAx0$]+%V) appointed trustee 委任的受托人
WQ]pg
" appointer 委任人
+Lr0i_al apportioned pro rata 按比例分摊
N!3f1d7RQ apportionment 分配;分摊
;vx9xs?6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
HTG;'$H^ apportionment formula 分摊方程式
h^)2:0#{I apportionment of estate duty 遗产税的分摊
dd+).* appraisal 估价;评估
*%e#)sn* appreciable growth 可观增长
-d~'tti appreciable impact 显着影响
>4E,_ `3N appreciable increase 可观增长
z,EOyi appreciation 增值;升值
!]nCeo appreciation against other currencies 相对其他货币升值
hg~fFj3ST appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Kna'5L5" appreciation tax 增值税
J @fE") appropriation 拨款;拨用;拨付
4SrK]+| appropriation account 拨款帐目
^s*} 0 Appropriation Bill 拨款法案
VGq]id{*$ appropriation-in-aid system 补助拨款办法
%Z?
o] approved assets 核准资产
v>5F[0gE approved basket stock 认可一篮子证券
GXl?Zg approved budget 核准预算
V_kE"W) approved charitable donation 认可慈善捐款
sFTIRVXN, approved charitable institution 认可慈善机构
jj2UUQ| approved currency 核准货币;认可货币
4Ojw&ys@V approved estimates 核准预算
.%A2 approved estimates of expenditure 核准开支预算
\v_C7R;& approved overseas insurer 核准海外保险人
SJ-Sac58r approved overseas trust company 核准海外信托公司
]lY9[~
v approved pooled investment fund 核准汇集投资基金
`<n:D`{dZ approved provident fund scheme 认可公积金计划
`dZ|}4[1 approved provision 核准拨款
%r"GL approved redeemable share 核准可赎回股份
NC}#P<U approved regional stock 认可地区性证券
u|c+w)a approved retirement scheme 认可退休金计划
-Me\nu8(RF approved subordinated loan 核准附属贷款
;=OH=+Rl arbitrage 套戥;套汇;套利
5PPpX =\ arbitrageur 套戥者;套汇者
~e<<aTwN arbitrary amount 临时款项
v2'JL(= arrangement 措施;安排;协定
&?nF';& arrears 欠款
"q.uiz+1: arrears of pay 欠付薪酬
di5_5_$`o arrears of revenue 逾期未收税款;逾期未收的帐项
A@OV!DJe] articles of association 组织章程;组织细则;组织章程细则
1c!},O Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
~}*;Ko\ ascertainment of profit 确定利润
0Pk-FSY|f "Asia Clear" “亚洲结算系统”
[)A#9L~s= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fLAF/#\2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U:9vjY Asian Development Fund [ADF] 亚洲发展基金
M\f0
=`g Asian dollar bond 亚洲美元债券
?
h%+2 Asian dollar market 亚洲美元市场
=.a ]?&Yyh Asian dollar rate 亚洲美元利率
M6sDtL9l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s|'L0` <B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(/U1J asked price 沽盘;喊价;索价;卖方报价
KF)i66 assessable income 应评税入息
3D0I5LF& assessable loss 应评税亏损
z<>_*Lfj assessable profit 应评税利润
^@2Vh*k assessable value 应评税值
j+hoj2( assessed profit 估定利润
b*KZe[#M1 assessed value 经评估价值
W\7*T1TDj assessment 评税;评定;估价;评税单
v_0!uT5~NE assessment number 评税编号;估价编号
ay4xOwcR assessment of additional tax 补加税评税
r
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(T! assessment of performance 业绩评估;实绩评价
-huZnDN Assessor 评税主任
=jt_1L4 asset price bubbles 资产价格泡沫
sBnPS[Oo asset-backed securities 具资产保证的证券
beE%%C]X assets accretion 资产增值
K~-XDLh5Nu assets and liabilities 资产与负债
@`D6F;R assets betterment statement 资产递增表;资产改进表
s_!Z+D$K assets lending 实物放款;有抵押贷款
~x:]ch| assets of the company passing on the death 死者去世时转移的公司资产
-;$/< assets pledged as security for liabilities 用作负债抵押的资产
=1\wZuK# assets portfolio 资产投资组合
AtDrQ<>y' assets price 资产价格
$lA,{Q assets quality 资产质素
59J9V3na assets realization 资产变现
UAZ&*{MM^ assets refinancing arrangement 资产再集资安排
,IE0+!I assets securitization 资产证券化
,v_r$kh^ assets situated outside Hong Kong 在香港以外地方的资产
Y;Gm, assets stripping 削减资产;拆卖资产
YPnJldVn assets value 资产值
1 ,'^BgI, assignee 承让人
-d'|X`^nE assignment 转让;转让书;转让契
GNc|)$ assignment of interest 权益转让
z_@zMLs assignment of letters patent and trade mark 专利证书及商标转让
FaE orQ assignment of property 物业转让;物业转让书
g"S+V#R assignment right 转让权
d
A{Jk assignor 转让人
T(^8ki associate 有联系的人;有关连人士;相联者;合伙人;联系人
gq3OCA!cX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GuvF associate member 附属会员
|LE++t*X~ associated body corporate 相联法人团体
mtddLd, associated company 相联公司;联属公司
e622{dfVS associated corporation 相联法团
v^fOT5\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
lG>e6[Wc 公认会计师公会〔英国〕
:0/o?'s Association of Futures Exchange Brokers 香港期货经纪协会
b]?;R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4CT9-2UC association of underwriters 承保人组织
z,YUguc|
assumption of control 接管
.6o y>4 assurance 担保;保险;转易;转易书
hP8&n9o assurance of interest 权益的转易
$4JX#lkt at 19XX price 按一九XX年价格计算
}tO<_f)) at a discount 按赔价计算;按贴水价格计算;打折扣
PM!t"[@& at a premium 按溢价计算;按升水价格计算
$i~`vu* at call 通知付款;按通知
q.Z#7~6`3 at constant market price 按固定市价计算
v=1S at constant price 按固定价格计算
i!x5T%x_ at cost 按成本计算
@|%ICG c at current market price 按当时市价计算;按现时市价计算
eh4"_t at current price 按当时价格计算;按现时价格计算
~j#6 goKn at factor cost 按要素成本计算;按生产要素成本计算
[(EH at money-of-the-day price 按付款当日价格计算
%MZDm&f>Kk at or better 按指定或较佳价位〔买卖指令〕
O \8G~V
5" at par 按面值计算;平价
Yka&Kkw at sight 见票即付
\ZWmef at the close 按收市盘
_J~ta. at the opening 按开市盘
ik0Q^^1?Y attestation 见证;见证条款
ULmdt
at-the-money option 平价期权
{0WIDD attorney 受权人;受托代表人
4Xk;Qd attornment 新拥有人承认书
F6]!?@ attributable profit 可归属利润
oHd0
<TO attributable share value 可归属股份价值
+gCy@_2; Auckland Stock Exchange 奥克兰证券交易所
P Xn>x8z auction 拍卖
1'm`SRX#e auctioneer 拍卖商
{<4?o?
1g audit 审计;核数
)h_7 2 Audit Commission 审计署
!nBm}E7d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ikG9l&n 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
4eL54).1O audit review 帐目审查
1"B9Z6jf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?mfWm{QTt audited account 审计帐目;经审计的帐目
8!Mzr1: audited annual account 经审计的周年帐目
,xe@G)a audited balance sheet 经审计的资产负债表
%aE7id>v6 auditor 核数师;核数主任;审计师
x][9ptrh auditor's certificate 核数师证明书;审计师证明书
^1yTL5#:Vw auditor's report 核数师报告;审计师报告
<&EO=A Aussie bond 澳元债券
"|r^l austerity budget 紧缩预算
s1 ^mk] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
pjs9b%. Australia All Ordinaries Index 澳洲所有普通股票指数
c0Ro3j\p Australian Dollar [AUD] 澳元
q=%
C ( Australian Options Market 澳大利亚期权市场
Y1aF._Z Australian Securities Commission 澳洲证券事务监察委员会
`=$jc4@J Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hIo S#] Australian Stock Exchange 澳大利亚证券交易所
^npS==Y]!. Austrian Schilling [ATS] 奥地利先令
:F
w"u4WI authentication 认证;鉴证
7a]Zws authority to purchase 委托购买证;委购书
.P:f authorization 认可;核准;授权;授权书
EJ;0ypbG authorization by direction 指示授权
n.6
0$kR` authorization by instruction 指令授权
r2F authorization by warrant 令状授权
FoD/Q
authorization of unit trust 单位信托的认可
})Mv9~&S authorized agent 指定代理人
C\^<v& authorized capital 法定资本
A.C278^O8 authorized clerk 出市员
s]<r authorized dealer 认可交易商
v\9,j authorized financial institution 认可财务机构
cU5"c)$' authorized fund 认可基金
$N+{r= authorized fund house 获授权的基金公司;认可基金公司
hB$Y4~T% authorized institution 认可机构
m/c&/6nk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9_A0:S9Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/xm#:+Sc authorized insurer 获授权保险人;获认可承保人
:;*#Qh3" authorized investment 特准投资项目
kPX2e h authorized person 获授权人
pM'IQ3N authorized representative 获授权代表
5v>{Z0TE[6 authorized share capital 法定股本
s!;VUr\ automated quotation system 自动报价系统
wH_n$w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZDkD%SCy 自动交易系统〔香港期货交易所有限公司〕
,dj*p,J automatic adjustment mechanism 自动调整机制
CVSsB:H6e automatic adjustment system 自动调整系统
s@)"IdSA( Automatic Clearing House 自动票据交换所
EfBVu automatic exchange rates accumulation system 自动化汇率累集系统
!k= 0X\5L Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
azDC'.3{p automatic teller machine [ATM] 自动柜员机
BUA6( autopay 自动转帐
n:^"[Le available assets 可用资产
5ih"Nds[H available fiscal reserve 现存财政储备
!ga(L3vf available profit 可用利润
:OQ:@Yk Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
$,QpSK`9i average 平均;平均数;海损
E4v_2Q
-w average basic salary 平均基本薪金
#u<oEDQ average consumer expenditure 平均消费开支;一般消费开支
51ajE2+X& average cost 平均成本
U_}A{bFG average cost of land production 增辟土地平均成本
sAD P~xvU
average daily turnover 平均每日成交额
Y9@dZw%2 average daily wage rate 平均每日工资率
Ij6Wz.* average expenditure pattern 平均开支模式
_]D#)-uv}C average growth rate 平均增长率
;4/dk_~p] average net fixed assets 固定资产平均净值
D"x$^6`c} average of relatives 相对价格平均数
nc\C4g average price 平均价格
? __aVQ7 average propensity to consume 平均消费倾向;一般消费倾向
d7_ g
u average propensity to save 平均储蓄倾向;一般储蓄倾向
0n<(*bfW average rate 平均率
w^dueP7J average revenue 平均收入;平均收益
*e-ptgO average stock 平均库存;平均存货
,y8I)+ average yearly rent 平均年租
<jRFN&"h} avoidance of double taxation 避免双重课税
6mF{ImbRbS avoidance of tax 避税