A:
[Pnk@jIk4 A share A股;甲类股份
};z[x2l^ abatement of tax 减税;减扣免税额
X_6h8n}i ABN AMRO Bank N.V. 荷兰银行
CE'd`_;HLn above-the-line expenditure 线上项目支出;经常预算支出
>8*J ;(:W above-the-line receipt 线上项目收入;经常预算收入
A+:X ABSA Asia Limited 南非联合亚洲有限公司
!X5~!b^* absolute change 绝对数值变更
X{j`H\'L absolute expenditure 实际开支
t%`GXJb absolute guideline figure 绝对准则数字
t[ Zoe+& absolute interest 绝对权益
{|;5P.,l absolute order of discharge 绝对破产解除令
,W!v0*uxp& absolute profit margin 绝对利润幅度
>*hY1@N1 absolute value 实值;绝对值
X<OOgC absolutely vested interest 绝对既得权益
{O4y Y=G absorbed cost 已吸收成本;已分摊成本
GRt1]%l#$ absorption 吸收;分摊;合并
U;l!.mze absorption rate 吸收率;摊配率;分摊率
j~IX ACB Finance Limited 亚洲商业财务有限公司
/R2K3E# acceptable form of reciprocity 合理的互惠条件
W.fsW<{4j acceptable rate 适当利率;适当汇率
1I{^]]qw acceptance agreement 承兑协议
B`Q~p92 acceptance for honour 参加承兑
z)Is:LhS acceptor 承兑人;接受人;受票人
QR+{Yp acceptor for honour 参加承兑人
t=IpVl! accident insurance 意外保险
{g%F 3- Accident Insurance Association of Hong Kong 香港意外保险公会
Dp5hr 8bT accident insurance scheme 意外保险计划
bP4<q?FKcN accident year basis 意外年度基准
'k?%39 accommodation 通融;贷款
R*v~jR/ accommodation bill 通融票据;空头票据
Oc|`<^m accommodation party 汇票代发人
`H:5D5] account balance 帐户余额;帐户结余
_Py/,Ks.q account book 帐簿
?G48GxJ account collected in advance 预收款项
Y0f"}A1 account current book 往来帐簿
vUX(h.}8 account of after-acquired property 事后取得的财产报告
Ax9a5;5WM account of defaulter 拖欠帐目
OqaVp/, account payable 应付帐款
b*7:{FXg account payee only [A/C payee only] 只可转帐;存入收款人帐户
.fQ/a`AsU account receivable 应收帐款
4!%TY4bJ account receivable report 应收帐款报表
HR/"Nwr account statement 结单;帐单;会计财务报表
XpFoSW#K account title 帐户名称;会计科目
E7_)P>aS5 accountant's report 会计师报告
: " ([i" Accountant's Report Rules 会计师报告规则
Vz"Ja accounting and auditing procedure 会计与审计程序;会计与核数程序
K,VN?t<h Accounting Arrangements 《会计安排》
)N8[@ accounting basis 会计基础
5iG+O4n% accounting by Official Receiver 破产管理署署长呈交的帐目
Hq[vh7Lux Accounting Circular 《会计通告》
'g4t !__ accounting class 会计类别
1qR[&=/ accounting date 记帐日期;会计结算日期
dFu<h accounting for money 款项核算
~s
:Ml Accounting Officer 会计主任
DQ<{FN accounting period 会计报告期;会计期
8hTtBa accounting policy 会计政策;会计方针
J^Dkx"1GD accounting practice 会计惯例
y?t2@f]!XK accounting principle 会计准则
lcv&/ A accounting record 会计记录
RY>BP[h accounting report 会计报告
@+9x8*~S' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yEaim~ Accounting Society of China 中国会计学会
E!~Ok accounting statement 会计报表
"1<>c/h accounting system 会计制度;会计系统
<`B4+:;w6 accounting transaction 会计事项;帐务交易
|Ew~3-u! accounting treatment 会计处理
%[x oA)0! accounting year 会计年度
d:U2b"k=/u accretion 增值;添加
YPjjSi:# accrual 应计项目;应累算数目
C&&*6E5 accrual basis 应计制;权责发生制
"kE$2Kg accrual basis accounting 应计制会计;权责发生制会计
3Ishe" accrue 应累算;应计
+}XFkH~ accrued benefit 应累算利益
Ddf7wszW accrued charges 应计费用
[a\U8
w accrued cumulative preference share dividend 应累算的累积优先股股息
.=j]PckJO accrued expenses 应累算费用
:V(+]< accrued interest payable 应付利息;应计未付利息
7rc6 accrued interest receivable 应收利息;应计未收利息
4QK~qAi accrued right 累算权益
986y\9Zu accruing profit 应累算的利润
"Y9PS_u(~ accumulated fiscal reserve 累积财政储备
}`O_ accumulated profit 累积利润;滚存溢利
cGevFlnh accumulated reserve 累积储备
our$Ka31 accumulation of surplus income 累积收益盈余
~f.fg@v`+v acquired assets 既得资产
m.F \Mn acquisition 收购;购置;取得
*u2pk>y) acquisition cost 购置成本
zL1*w@6 acquisition expenses 购置费用
y+ZRh?2 acquisition of 100% interest 收购全部股权
<Ae1YHUY acquisition of control 取得控制权
:'L^zGf acquisition of fixed assets 购置固定资产
MH"{N
"| acquisition of shell “买壳”
Mw0Kg9M acquisition price 收购价
z,6X{= act of God 天灾
x=UwyZ acting partner 执事合伙人
uafSz@` active market 买卖活跃的市场;交投畅旺的市场;旺市
ICJp- active partner 积极参与的合伙人
Ez3>}E, active trading 交投活跃
L(p{>Ykcc actual circulation 实际流通
H`js1b1n actual cost 实际成本
d"E@e21 actual expenditure 实际开支;实际支出
6;LM1
_ actual income 实际入息;实际收入;实际收益
l3d^V&Sk actual market 现货市场
`}b#O}z)^ actual price 现货价;实际价格
5 A/[x$q actual profit 实际利润
,rvw E actual quotation 实盘;实际价位;实际报价
S%h[e[[fST actual year basis 按实际年度计算
>)/,5VSE actuals 实货
/rKdxsI* actuarial investigation 精算调查
2D5S%27, actuarial principle 精算原则
9WXJz; actuarial report 精算师报告
C q/936`O Actuarial Society of Hong Kong 香港精算学会
Q7 dXTS4H actuarial valuation 精算师估值
[k"@n+% actuary 精算师
Ig9gGI, ad referendum agreement 暂定协议;有待覆核的协定
SDdefB ad valorem duty 从价税;按值征税
*rY@(| ad valorem duty system 从价税制
E]^wsS>= ad valorem fee 从价费
`/zx2Tkk ad valorem tariff 从价关税
a(+.rf; additional allowance 额外免税额
?2Q9z-$ additional amount for unexpired risk 未过期风险的额外款额
tBtG- X2 additional assessable profit 补加应评税利润
&f}a` /{@ additional assessment 补加评税
ZnX]Q+w additional commitment 额外承担
*W'F6Hpu additional commitment vote 额外承担拨款
a3&&7n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q(P'4XCm additional dependent parent allowance 供养父母额外免税额
q/
x(:yol additional provision 额外拨款
z9@Tg=#i additional stamp duty 附加印花税
$1QQidB additional tax 补加税罚款;补加税款
`MMh"# xN Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
#=tWjInm adjudged bankrupt 被裁定破产
qIbp0`m adjudicated bankrupt 裁定破产人
0P(U^rkR~ adjudication fee 裁定费;评定印花税额手续费;评估契据费
/H_,1Fu| adjudication of bankruptcy 裁定破产;宣告破产
E0;KTcZi adjudication of insolvency 裁定无力偿还债务
kC=e>v adjusted actual 经调整的实数;调整后的实数
orGNza"A adjusted current assets 经调整的流动资产;调整后的流动资产
6$1dd# adjusted figure 经调整的数字;调整后的数额
ohK_~ adjusted liabilities 经调整的负债;调整后的负债
>^cP]gGY adjusted loss 经调整的亏损;调整后的亏损
'baew8Q# 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
\q2#ef@2 adjusted profit 经调整的利润;调整后的利润
CNC3">Dk~9 adjusted surplus 经调整的盈余额;调整后的盈余额
{-(}p+;z adjusted value 经调整的价值;调整后的价值
+*dG'U6 adjustment 调整;修订;理算〔保险〕
MXSN
< adjustment centre 调剂中心
}gk37_}X\I adjustment lag 调整过程的时间差距;调整时差
l8I`%bu adjustment mechanism 调整机制
gW{<:6}!* adjustment of loss 亏损调整
'cs!(z-{x adjustment process 调整过程;调整程序
KO`ftz3 + adjustment range 调整幅度
^4Nk13 administered exchange rate 受管制汇率
G_GPnKdd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7M#eR8*[se administration expenses 行政费用
?(9/V7HQ.5 administration fee 手续费;行政费
t>D|1E" administration in bankruptcy 破产管理
%SKp<>;9 administration order 遗产管理令
Uu~7+oaQ administrator 管理人;遗产管理人
<h(KIY9T administrator of the estate 遗产管理人
^/|agQ7D2 admission of debt 债项承认书
P8tpbdZE- admission of proof 接纳债权证明
l+6y$2QR advance 放贷款项;垫付款项;预支款项;预付款项
}T@^wY_Ow advance account 暂支帐目;预付款帐户
J%G
EIe| advance compensation 预付补偿金
9(;5!q,Gsg advance from shareholder 股东垫款
~F?vf@k advance pending reimbursement 预支以待日后付还
/az}<r8 advanced economy 先进经济体系
.A;e`cKb advancement 预付;预付财产
_[zZm* advances warrant 垫款令
I{8fTod advancing 贷出
hT`kma adverse balance 逆差
dP>~ExYtm adverse exchange 逆汇
`1|#Za~e advertisement addressed to shareholders 在报章刊登的致股东通告
*R] Ob9X advice for collection 托收通知书
VR86ok advice of drawing 提款通知书;汇票通知书
U} EaV< advice of payment 付款通知
'H"wu
/# Advisory Committee [Securities and Futures Commission]
q^:>sfd 谘询委员会〔证券及期货事务监察委员会〕
r)ni;aP Advisory Committee on Diversification 经济多元化谘询委员会
g@IV|C(*0 affidavit 誓章;遗产申报誓章
m3Mo2};? affidavit of no receipt 述明无收款的誓章
Tr}z&efY affiliate 联号;联营公司;附属公司
z >EO Qe affiliated company 附属公司;联号;联营公司
(G:A^z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~vqVASUc, affordability 负担能力
-^ )0c African Development Bank [AfDB] 非洲开发银行
G?:{9. ( after-acquired property 事后取得的财产
Rne#z2Ok after-hours dealing 市后交易
~%SmH[i after-tax profit 税后盈利;税后利润;税后溢利
$uw[X agency agreement 代理协议
6f"jl agency expenses 代理机构的开支
^?pf.E!F` agency fee 代理费
:O`7kZ]=n Agency Law 《代理法》
~d0:>8zQR agent 代理人;承销人
OT1 agent of company 公司代理人
@ |bN[X L agent's fee 代理人费;经纪费
l@;UwnI aggregate 总计;总数;总体数字
#[|~m;K(w aggregate amount 总款额;总额
4@2<dw|*h aggregate assets and liabilities 总体资产与负债
j7(sYo@x7 aggregate at constant price 按固定价格计算的总体数字
{{hp;&x aggregate demand 总需求
B,Pbm|U1 aggregate gross position 总持仓量
U
GA_^?4 aggregate limit 总限额
`pMI@"m aggregate of salaries tax 合计薪俸税
4?+K:e #F aggregate performance 总体表现;总体业绩
a`c#-
je aggregate supply 总体供应
4LG[i}u.N aggregate surplus 总盈余
26SXuFJ@ aggregate total 整体总额
$w,?%i97 aggregate value 总值;合计价值
CSKOtqKQ) aggregated basis 合计基准
C`G+b{o aggregated net chargeable income 合计应课税入息实额
L]wWJL aggregation 合并计算;合计;总和
W''%{A/' aggregation of incomes of husband and wife 夫妇入息合并计算
9+:SS1_ aggregation of property 财产的总和
Xk9mJ]31LC agio 差价;贴水
A
-C.Bi;/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ew13qpt)<L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
x)35}mi){L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(`W_ -PI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7a$K@iWU 《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》
vbt0 G-%Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<x QvS^|[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zKh^BwhO|X agreement for a settlement 授产协议
i-.]onR agreement for assignment 转让协议
myq@X(K agreement for sale 售卖协议;买卖协议
s$%t*T2J> agreement for sale and purchase 买卖协议
R07]{ agreement for the payment of interest 支付利息协议
cTC -cgp agreement for the repayment of money 还款协议
+8<|P&fH agreement of reinsurance 再保险协议
)b%t4~7 Agricultural Bank of China 中国农业银行
Lud[.>i air passenger departure tax 飞机乘客离境税
f ZEyXb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A-n@:` n~ airport tax 机场税
Mi>! alcohol duty 酒精税
ZmLA4< alienation 让与;让渡;转让
pZE}<EX alimony 生活费;赡养费
QN4{xf:}S All Ordinaries Index [AOI] 所有普通股指数
[b2KBww\ all risks 全险;综合险
.uh>S!X, ] All Sales Record for Stock Market 《股票市场成交报告》
]%%I=r Allied Capital Resources Limited 新联财务有限公司
Z\YCjs% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B$ =oU allocation letter 拨款信件
/)%$xi allocation of fund 分配款项;预留款项
]_"c_QG allocation of profit 利润分配;溢利分配
X!aC6gujOH allocation warrant 拨款令
@AB}r1E2 allotment 分配;配股
CpE LLA< allotment notice 股份配售通知;配股通知
(DLk+N4UHA allotment of shares 股份分配
?-Qq\D^+ allowable 可获宽免;免税的
I cJy$+ allowable business loss 可扣除的营业亏损
f|v5itO2 allowable expenses 可扣税的支出
COc, allowance 免税额;津贴;备抵;准备金
$_cO7d allowance for debts 债项的免税额
*VUD!`F allowance for depreciation by wear and tear 耗损折旧免税额
WyA`V C allowance for funeral expenses 殡殓费的免税额
J-UqH3({Z, allowance for inflation 为通货膨胀而预留的款项;通胀准备金
mNII-XG allowance for repairs and outgoings 修葺及支出方面的免税额
lU\v8!Ji allowance to debtor 给债务人的津贴
w@![rH6~F
alteration of capital 资本更改
<)qJI'u| alternate trustee 候补受托人
?&`PN<~2z amalgamation 合并
Ad}Nc"O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]| xfKDu ambit of charges 征税范围;收费范围
AjYvYMA& amended valuation 经修订的估值
(]@yDb4 American Commodities Exchange 美国商品交易所
>P9|?:c American Express Bank Limited 美国运通银行
s![Di American Stock Exchange 美国证券交易所
(DIMt-wz amortization 摊销
whW%c8 amount due from banks 存放银行同业的款项
ts:YJAu+F amount due from banks abroad 存放海外银行同业的款项
Jkx_5kk/\ amount due from holding companies 控股公司欠款
r"_U-w amount due from local banks 存放本港银行同业的款项
^ g'P
H{68 amount due to banks 银行同业的存款
5i0vli/L amount due to banks abroad 海外银行同业的存款
]/#3 P amount due to holding companies 控股公司存款
yI{4h $c amount due to local banks 本港银行同业的存款
`o4%UkBpM amount due to outport banks 外埠银行同业的存款
ykS-5E` amount for note issue 发行纸币的款额
.A Dik}o amount of bond 担保契据的款额
*^3&Y@ amount of consideration 代价款额
JBI> D1`" amount of contribution 供款数额
^XgBkC~ amount of indebtedness 负债款额
,I2x&Ys&. amount of principal of the loan 贷款本金额
"d; T1 amount of rates chargeable 应征差饷数额
9Ai3p amount of share capital 股本额
CcJ%;.V,T amount of sums assured 承保款额
I3.cy i amount of variation 变动幅度
Op_(10| amount of vote 拨款数额
Ajm amount payable 应付款额
oypF0?!m amount receivable 应收款额
N Zu2D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Z~3 analysis 分析
Q{o ]^tN ancillary risk 附属风险
Z[G[.\0 annual account 周年帐目;周年帐目报表;年度决算;年结
=h>jo&=Wad annual accounting date 年结日期
9dO. ,U*` annual allowance 每年免税额;年积金;年度津贴;年津
7~qyz]KkE annual balance 年度余额
Yq-Vwh/ annual disposable income 每年可动用收入
{9XN\v=$"* annual estimates 周年预算
?APCDZ^ annual fee 年费
&SW~4 {n: annual general meeting 周年大会
4T>d%Tt+) annual growth rate 年增率;每年增长率
hnnVp_<] annual long-term supplement 长期个案每年补助金
Jm`{MzqL annual pensionable emolument 可供计算退休金的年薪
$xqX[ocor annual report 年报
Aa`R40 yl Annual Report on the Consumer Price Index 《消费物价指数年报》
M:*)l( annual return 周年报表;周年申报表;每年报税表格
u.@B-Pf[Eo Annual Return Rules 《周年报表规则》
x+bC\,q annual review of consumer prices 每年消费物价回顾
@@3%lr71
annual roll-forward basis 逐年延展方式
w }=LC#le annual salary 年薪
h:=W`(n5u annual statement 年度报表;年度决算表
{+^&7JX 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
Rn $TYCO annuitant 年金受益人
r>lo@e0G annuity 年金
{O!B8a
annuity contract 年金合约
4*&2D-8<K annuity on human life 人寿年金
Tg@:mw5 antecedent debt 先前的债项
xyrlR;Sk ante-dated cheque 倒填日期支票
SUb:0GUa anticipated expenditure 预期开支
,Ma%"cWVC anticipated net profit 预期纯利
-KL5sK anticipated revenue 预期收入
-PCFOm" anti-inflation measure 反通货膨胀措施
#G]g anti-inflationary stance 反通货膨胀立场
O%1uBc apparent deficit 表面赤字
T(=Z0M apparent financial solvency 表面偿债能力
V`4/oM` apparent partner 表面合伙人
Gm[XnUR7V application for personal assessment 个人入息课税申请书
6Qn};tbnD application of fund 资金应用
?s@=DDB\u application to release as liquidator and to destruct the books of accounts and documents
blKF78 申请免除清盘人职务及毁灭帐簿与文件
]64pb;w"$D appointed actuary 委任精算师
=eQ'^3a appointed auditor 委任核数师;委任审计师
ROJ=ZYof appointed trustee 委任的受托人
cKB1o0JsYJ appointer 委任人
ckkm}|&m apportioned pro rata 按比例分摊
ID~}pEQ apportionment 分配;分摊
fD*jzj7o, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&S=xSs:q. apportionment formula 分摊方程式
gn:&akg apportionment of estate duty 遗产税的分摊
P>hR${KE appraisal 估价;评估
Hyb_>n appreciable growth 可观增长
fp?/Dg"49. appreciable impact 显着影响
C.RXQ`-P} appreciable increase 可观增长
9*S9~ appreciation 增值;升值
cDq*B*e appreciation against other currencies 相对其他货币升值
0"l`M5-KP appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+' SG$<Xv appreciation tax 增值税
Zg3
/,:1 appropriation 拨款;拨用;拨付
M%bD7naBq appropriation account 拨款帐目
?h:xO\h8 Appropriation Bill 拨款法案
|~B` [p]5H appropriation-in-aid system 补助拨款办法
hz+c]K approved assets 核准资产
Z=beki] approved basket stock 认可一篮子证券
=J`M}BBx approved budget 核准预算
`h~- approved charitable donation 认可慈善捐款
*{(tg~2'( approved charitable institution 认可慈善机构
bAEwjZ approved currency 核准货币;认可货币
[JEf P/n|. approved estimates 核准预算
AEd9H
+I approved estimates of expenditure 核准开支预算
9z+ZFIf7d approved overseas insurer 核准海外保险人
:pLaxWus! approved overseas trust company 核准海外信托公司
EGzlRSgO approved pooled investment fund 核准汇集投资基金
fLZ99?J approved provident fund scheme 认可公积金计划
D%=j@ approved provision 核准拨款
>J_(~{-sNG approved redeemable share 核准可赎回股份
ZU;nXqjc approved regional stock 认可地区性证券
tu^C<MV approved retirement scheme 认可退休金计划
G%>{Z?!B approved subordinated loan 核准附属贷款
t;}`~B arbitrage 套戥;套汇;套利
)T@?.J` arbitrageur 套戥者;套汇者
j/F:j5O* arbitrary amount 临时款项
sn8l3h) arrangement 措施;安排;协定
Q>I7.c-M| arrears 欠款
SM4'3d&mf arrears of pay 欠付薪酬
fW$1f5g" arrears of revenue 逾期未收税款;逾期未收的帐项
K.Y.K$NjP{ articles of association 组织章程;组织细则;组织章程细则
y?UB?2VN Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
RBpv40n0 ascertainment of profit 确定利润
zFr#j~L" "Asia Clear" “亚洲结算系统”
v}. ~m) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Lb~'
I=9D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$mxl&Qr>Q; Asian Development Fund [ADF] 亚洲发展基金
$ncP#6 Asian dollar bond 亚洲美元债券
2>g!+p Ox Asian dollar market 亚洲美元市场
)O8w'4P5 Asian dollar rate 亚洲美元利率
>]x%+@{| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^sF(IV[> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C3KAQU asked price 沽盘;喊价;索价;卖方报价
n2Y a'YF assessable income 应评税入息
N7!(4|14 assessable loss 应评税亏损
W$J@|i assessable profit 应评税利润
h>A~yDT[ assessable value 应评税值
sC_doh_M assessed profit 估定利润
h7PIF*7m
e assessed value 经评估价值
>$7{H] assessment 评税;评定;估价;评税单
,WE2MAjhT assessment number 评税编号;估价编号
i^)JxEPr w assessment of additional tax 补加税评税
KB$Y8[ assessment of performance 业绩评估;实绩评价
Qp-P[Tc Assessor 评税主任
2p~G][ asset price bubbles 资产价格泡沫
@2sr/gX^ asset-backed securities 具资产保证的证券
zqLOwzMlLx assets accretion 资产增值
{[bB$~7Eu assets and liabilities 资产与负债
v7<r-<I[ assets betterment statement 资产递增表;资产改进表
p3qKtMs0! assets lending 实物放款;有抵押贷款
J
IE0O` assets of the company passing on the death 死者去世时转移的公司资产
|$[.X3i assets pledged as security for liabilities 用作负债抵押的资产
`We?j7O assets portfolio 资产投资组合
l - ~PX assets price 资产价格
MAD t$_ assets quality 资产质素
{d%hkbN+{ assets realization 资产变现
f.:0T&%G assets refinancing arrangement 资产再集资安排
|eksvO'~ assets securitization 资产证券化
+*G<xW :M assets situated outside Hong Kong 在香港以外地方的资产
$\L=RU!c} assets stripping 削减资产;拆卖资产
j07b!j:"\} assets value 资产值
} a!HbH assignee 承让人
!Y*O0_ assignment 转让;转让书;转让契
7! ~)a assignment of interest 权益转让
|Ew&. fgz assignment of letters patent and trade mark 专利证书及商标转让
oN,9#*PVL assignment of property 物业转让;物业转让书
!T.yv5ge' assignment right 转让权
zANsv9R~ assignor 转让人
tcD5"ALJ associate 有联系的人;有关连人士;相联者;合伙人;联系人
V]/$ dJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:/6u*HwZh associate member 附属会员
a``Q}.ST associated body corporate 相联法人团体
pwl7aC+6d associated company 相联公司;联属公司
:q$.=?X3 associated corporation 相联法团
%1rN6A!% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,qIut|C* 公认会计师公会〔英国〕
eIbz`|%3 Association of Futures Exchange Brokers 香港期货经纪协会
j|VX6U
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tdNAR| association of underwriters 承保人组织
8aVj@x$' assumption of control 接管
Z& bIjp assurance 担保;保险;转易;转易书
fz%e?@>q assurance of interest 权益的转易
9
xFX"_J at 19XX price 按一九XX年价格计算
AbB+<0 at a discount 按赔价计算;按贴水价格计算;打折扣
JTTI`b2l_ at a premium 按溢价计算;按升水价格计算
e09QaY at call 通知付款;按通知
"sed{? at constant market price 按固定市价计算
X\5EF7:S at constant price 按固定价格计算
!(sL at cost 按成本计算
=-!B4G$ at current market price 按当时市价计算;按现时市价计算
!*}E at current price 按当时价格计算;按现时价格计算
>[g.8'hI at factor cost 按要素成本计算;按生产要素成本计算
,<;.'r
at money-of-the-day price 按付款当日价格计算
Ll`nO;h at or better 按指定或较佳价位〔买卖指令〕
\F<C$cys\ at par 按面值计算;平价
Wv30;7~ at sight 见票即付
c#a>> V at the close 按收市盘
(]$&.gE.F at the opening 按开市盘
Fyc":{Jd attestation 见证;见证条款
A s8IjGNs{ at-the-money option 平价期权
twp~#s:\z attorney 受权人;受托代表人
~/!jKH7`j attornment 新拥有人承认书
7lAn GP.; attributable profit 可归属利润
q5.5%W attributable share value 可归属股份价值
^geY Ay Auckland Stock Exchange 奥克兰证券交易所
F ZN}T{< auction 拍卖
5G=fJAG auctioneer 拍卖商
]T%wRd5&- audit 审计;核数
/brHB @$ Audit Commission 审计署
'E cd\p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y7LM}dH#m 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〕
LHs^Xo18 audit review 帐目审查
T5aeO^x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"MDy0Tj8EN audited account 审计帐目;经审计的帐目
~'LoIv20j) audited annual account 经审计的周年帐目
l>pnY%(A audited balance sheet 经审计的资产负债表
M aP - auditor 核数师;核数主任;审计师
4TcW% auditor's certificate 核数师证明书;审计师证明书
tw<}7l_>Au auditor's report 核数师报告;审计师报告
Q.SqOHeJ Aussie bond 澳元债券
UM. Se(kS austerity budget 紧缩预算
@Z89cTO Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o3.b='HAm Australia All Ordinaries Index 澳洲所有普通股票指数
87hU#nVYh Australian Dollar [AUD] 澳元
Xliw(B'\a4 Australian Options Market 澳大利亚期权市场
u9{Z*w3L7 Australian Securities Commission 澳洲证券事务监察委员会
2Iq*7n:v0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=64Ju Wvo Australian Stock Exchange 澳大利亚证券交易所
avd`7eH2 Austrian Schilling [ATS] 奥地利先令
'3B7F5uLx" authentication 认证;鉴证
Lp{/ authority to purchase 委托购买证;委购书
on f7V authorization 认可;核准;授权;授权书
U)SQ3*j2D authorization by direction 指示授权
:D:J_{HJ authorization by instruction 指令授权
;RW5XnVx authorization by warrant 令状授权
dDqT#N?Y authorization of unit trust 单位信托的认可
(~^KXJ{-> authorized agent 指定代理人
7+m.:~H3} authorized capital 法定资本
FeJKXYbk< authorized clerk 出市员
20 )8e!jP authorized dealer 认可交易商
"Wy!,RH authorized financial institution 认可财务机构
K?=g
IC: authorized fund 认可基金
1fV\84m^ authorized fund house 获授权的基金公司;认可基金公司
JgB"N/Oz authorized institution 认可机构
<'O|7.
^^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3#h@,>Z; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>x${I`2w authorized insurer 获授权保险人;获认可承保人
#$JY&!M authorized investment 特准投资项目
<KZ J authorized person 获授权人
=@.5J'! authorized representative 获授权代表
UL3u2g;d authorized share capital 法定股本
e_llW(*l8^ automated quotation system 自动报价系统
#G("Oh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jC'Diu4|Q 自动交易系统〔香港期货交易所有限公司〕
5,du2 automatic adjustment mechanism 自动调整机制
vH{JLN2 automatic adjustment system 自动调整系统
V4|l7 Automatic Clearing House 自动票据交换所
IKnXtydeI} automatic exchange rates accumulation system 自动化汇率累集系统
J_&G\b.9/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cN|
gaL automatic teller machine [ATM] 自动柜员机
n ZzGak autopay 自动转帐
%Pk@`t (3 available assets 可用资产
}M${ _D available fiscal reserve 现存财政储备
sB<y(}u
available profit 可用利润
O2Tna<cR& Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
y{QF#&lW average 平均;平均数;海损
}?Tz=hP average basic salary 平均基本薪金
A )xfO- average consumer expenditure 平均消费开支;一般消费开支
'e7;^s average cost 平均成本
{Lvta4}7( average cost of land production 增辟土地平均成本
Y NG S"3F average daily turnover 平均每日成交额
)IGx3+I
, average daily wage rate 平均每日工资率
^%/d]Zwb average expenditure pattern 平均开支模式
trL8oZ6 average growth rate 平均增长率
Pol
c. average net fixed assets 固定资产平均净值
"XKd#ncP average of relatives 相对价格平均数
kj!mgu#T average price 平均价格
nPjN\Es6 average propensity to consume 平均消费倾向;一般消费倾向
E1>zKENN; average propensity to save 平均储蓄倾向;一般储蓄倾向
j6BFh=?D average rate 平均率
=T|m#*{.L average revenue 平均收入;平均收益
vtXZ`[D,l) average stock 平均库存;平均存货
./}W3 average yearly rent 平均年租
_Zbgmasb avoidance of double taxation 避免双重课税
]]|vQA^ avoidance of tax 避税