A:
ik Y]8BCc A share A股;甲类股份
>C:"$x2"#( abatement of tax 减税;减扣免税额
5hJYy`h~ ABN AMRO Bank N.V. 荷兰银行
@4_rx u& above-the-line expenditure 线上项目支出;经常预算支出
'9 *|N= above-the-line receipt 线上项目收入;经常预算收入
&:DCtjK ABSA Asia Limited 南非联合亚洲有限公司
y*}vG}e% absolute change 绝对数值变更
DN"S, absolute expenditure 实际开支
&,N3uy;Gc absolute guideline figure 绝对准则数字
(~G5t(+ absolute interest 绝对权益
gVa+.x] absolute order of discharge 绝对破产解除令
3|K=%jr[ absolute profit margin 绝对利润幅度
Q"_T2fl]vP absolute value 实值;绝对值
QtnM(m absolutely vested interest 绝对既得权益
5%QC
][, absorbed cost 已吸收成本;已分摊成本
4+5OR&kxZ absorption 吸收;分摊;合并
hJ;f1dZ7} absorption rate 吸收率;摊配率;分摊率
s!@=rq ACB Finance Limited 亚洲商业财务有限公司
{UdcX~\~ acceptable form of reciprocity 合理的互惠条件
AB2mt:^ acceptable rate 适当利率;适当汇率
\ W
'i0+ acceptance agreement 承兑协议
(:?5 i` acceptance for honour 参加承兑
t +3 acceptor 承兑人;接受人;受票人
>[|GC/C acceptor for honour 参加承兑人
lrs0^@.+ accident insurance 意外保险
;]gsJ9FK< Accident Insurance Association of Hong Kong 香港意外保险公会
:F^$"~(, accident insurance scheme 意外保险计划
~KAp\!, accident year basis 意外年度基准
d; mmM\3] accommodation 通融;贷款
8! H8[J accommodation bill 通融票据;空头票据
@],6SKbG6 accommodation party 汇票代发人
:BL'>V account balance 帐户余额;帐户结余
<JL\?)}n account book 帐簿
s-,=e account collected in advance 预收款项
`Di ^6UK( account current book 往来帐簿
fiE>H~ account of after-acquired property 事后取得的财产报告
z^gQ\\,4 account of defaulter 拖欠帐目
`1fJ:b/M account payable 应付帐款
{PODisl>\D account payee only [A/C payee only] 只可转帐;存入收款人帐户
4|>
rwQ~t account receivable 应收帐款
p^KlH=1n.6 account receivable report 应收帐款报表
Rwc[:6;fn account statement 结单;帐单;会计财务报表
r,2Xu account title 帐户名称;会计科目
"x#]i aDjf accountant's report 会计师报告
L_THU4^j
Accountant's Report Rules 会计师报告规则
mL:m;>JJ n accounting and auditing procedure 会计与审计程序;会计与核数程序
2^)D
.& Accounting Arrangements 《会计安排》
c*x J=Gz6d accounting basis 会计基础
KInUe(g<9M accounting by Official Receiver 破产管理署署长呈交的帐目
^&+zA,aL,A Accounting Circular 《会计通告》
7tpAZ<{ accounting class 会计类别
MxO
W)$f accounting date 记帐日期;会计结算日期
3>-[B`dD( accounting for money 款项核算
@Jb@L Accounting Officer 会计主任
Rk($lW) accounting period 会计报告期;会计期
O.@g/05C accounting policy 会计政策;会计方针
n-b>m7O( accounting practice 会计惯例
LP^p~5Az accounting principle 会计准则
wGEWr2$ accounting record 会计记录
#4P8Rzl$/ accounting report 会计报告
V";mWws+?# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K #qoR /: Accounting Society of China 中国会计学会
&`9j)3^J. accounting statement 会计报表
e>L5.~i accounting system 会计制度;会计系统
z.eJEK accounting transaction 会计事项;帐务交易
]b4pI*:$I accounting treatment 会计处理
Ik`O.Q.} accounting year 会计年度
F(Lb8\to\M accretion 增值;添加
5;IT64&] accrual 应计项目;应累算数目
_PK}rr?"7O accrual basis 应计制;权责发生制
k$ZRZ{
E+ accrual basis accounting 应计制会计;权责发生制会计
)R jb/3*! accrue 应累算;应计
@v>l[6]>^ accrued benefit 应累算利益
E%<w5d.lq accrued charges 应计费用
v<L=!-b^ accrued cumulative preference share dividend 应累算的累积优先股股息
nd.57@*M accrued expenses 应累算费用
J.1O/Pw!.a accrued interest payable 应付利息;应计未付利息
P@qMJ}<j accrued interest receivable 应收利息;应计未收利息
7~_{.f accrued right 累算权益
Yo >`h2C4 accruing profit 应累算的利润
`wNm%*g accumulated fiscal reserve 累积财政储备
).pO2lLF4 accumulated profit 累积利润;滚存溢利
/8f>':zUb accumulated reserve 累积储备
r?fH
&u accumulation of surplus income 累积收益盈余
h/,R{A2mO acquired assets 既得资产
u@<Pu@?xm acquisition 收购;购置;取得
:lUX5j3 acquisition cost 购置成本
K@B" ]6 acquisition expenses 购置费用
<^d!Vzr] acquisition of 100% interest 收购全部股权
cNe0x2Z$? acquisition of control 取得控制权
h,^BC^VU9- acquisition of fixed assets 购置固定资产
u3U4UK acquisition of shell “买壳”
?n)Xw)] acquisition price 收购价
Z:K+I+:t act of God 天灾
$z*@2Non acting partner 执事合伙人
>BBl7 active market 买卖活跃的市场;交投畅旺的市场;旺市
M2}np active partner 积极参与的合伙人
O`cdQu active trading 交投活跃
H5~1g6b@ actual circulation 实际流通
?Phk~ jE actual cost 实际成本
kW#S]fsfU actual expenditure 实际开支;实际支出
q[-|ZA bbr actual income 实际入息;实际收入;实际收益
n'THe|:I actual market 现货市场
9/#0?(K8 actual price 现货价;实际价格
1o8wy_eSs actual profit 实际利润
0s1'pA' actual quotation 实盘;实际价位;实际报价
G3G/xC" actual year basis 按实际年度计算
$30oc
Tt{ actuals 实货
W7t
>&3l actuarial investigation 精算调查
}*NF&PD5RU actuarial principle 精算原则
*P`v^& actuarial report 精算师报告
xdPcsox~ Actuarial Society of Hong Kong 香港精算学会
YQ;
cJ$ actuarial valuation 精算师估值
)T9;6R$b actuary 精算师
bG"HD?A_ ad referendum agreement 暂定协议;有待覆核的协定
"jT#bIm ad valorem duty 从价税;按值征税
:4|M
jn ad valorem duty system 从价税制
S@x}QQ|. ad valorem fee 从价费
UEzsDJu ad valorem tariff 从价关税
1!vPc93 $$ additional allowance 额外免税额
R,%_deV\( additional amount for unexpired risk 未过期风险的额外款额
YydA6IK4 additional assessable profit 补加应评税利润
7AFE-'S additional assessment 补加评税
WZq,()h additional commitment 额外承担
%dc3z"u additional commitment vote 额外承担拨款
.;9jdGBf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*.oKI@ additional dependent parent allowance 供养父母额外免税额
W;4Lkk$ additional provision 额外拨款
{;*}WPYb additional stamp duty 附加印花税
]bm=LA additional tax 补加税罚款;补加税款
"f4<B-9<$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
a5|@R<iF adjudged bankrupt 被裁定破产
>-M ]:=L adjudicated bankrupt 裁定破产人
#b'N}2'p#V adjudication fee 裁定费;评定印花税额手续费;评估契据费
%,/lqc Fo adjudication of bankruptcy 裁定破产;宣告破产
N>0LQ
MI adjudication of insolvency 裁定无力偿还债务
k'Gw!p} adjusted actual 经调整的实数;调整后的实数
-ey)J
+?t adjusted current assets 经调整的流动资产;调整后的流动资产
TjxA#D) adjusted figure 经调整的数字;调整后的数额
L1sqU-gt adjusted liabilities 经调整的负债;调整后的负债
+Gow5-( adjusted loss 经调整的亏损;调整后的亏损
% #u.J
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
l;OYUq~F adjusted profit 经调整的利润;调整后的利润
8'_ 0g[s adjusted surplus 经调整的盈余额;调整后的盈余额
/prYSRn8 adjusted value 经调整的价值;调整后的价值
[F+,YV%t adjustment 调整;修订;理算〔保险〕
1_uvoFLk adjustment centre 调剂中心
eJHp6)2 adjustment lag 调整过程的时间差距;调整时差
6g"C#&{@ adjustment mechanism 调整机制
>"%ob,c:# adjustment of loss 亏损调整
{pWBwf>R C adjustment process 调整过程;调整程序
xST4}Mb^f adjustment range 调整幅度
>^=gDJ\a administered exchange rate 受管制汇率
zPR8f-U vw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%m eLW& administration expenses 行政费用
?DPHo)w administration fee 手续费;行政费
Z.'syGuV administration in bankruptcy 破产管理
dQD$K|aUp administration order 遗产管理令
sHdp administrator 管理人;遗产管理人
_\\ -md: administrator of the estate 遗产管理人
EiWd+v,QJQ admission of debt 债项承认书
$
KB admission of proof 接纳债权证明
)T1iN(Z advance 放贷款项;垫付款项;预支款项;预付款项
^/toz).Q advance account 暂支帐目;预付款帐户
8YX)0i' advance compensation 预付补偿金
3-C\2 advance from shareholder 股东垫款
E=AVrv5T advance pending reimbursement 预支以待日后付还
jZd}OC< advanced economy 先进经济体系
n*<v]1 advancement 预付;预付财产
.po>qb6 advances warrant 垫款令
NLyXBV[hV advancing 贷出
9 |{%i$ adverse balance 逆差
\K7t'20 adverse exchange 逆汇
Q =#I9- advertisement addressed to shareholders 在报章刊登的致股东通告
9pLg+6O advice for collection 托收通知书
~jN'J+_$ advice of drawing 提款通知书;汇票通知书
eh(<m8I advice of payment 付款通知
SJk>Jt= Advisory Committee [Securities and Futures Commission]
A_R!uRD8- 谘询委员会〔证券及期货事务监察委员会〕
ys8Q.oBv_` Advisory Committee on Diversification 经济多元化谘询委员会
)&,{?$ . affidavit 誓章;遗产申报誓章
Qs9OC9X1 affidavit of no receipt 述明无收款的誓章
&eQJfc\a affiliate 联号;联营公司;附属公司
2 0tO#{Li affiliated company 附属公司;联号;联营公司
aC!EWgwW[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.WX,Nd3@ affordability 负担能力
wvN `R African Development Bank [AfDB] 非洲开发银行
<{Q'&T after-acquired property 事后取得的财产
|quij0_'e after-hours dealing 市后交易
s_[VHPN after-tax profit 税后盈利;税后利润;税后溢利
DMn4ll| agency agreement 代理协议
$4m*kQ agency expenses 代理机构的开支
N|K4{Frm agency fee 代理费
uwmQ?LS]V Agency Law 《代理法》
TTZe$>f agent 代理人;承销人
~aTKG|74 agent of company 公司代理人
<jA105U"m> agent's fee 代理人费;经纪费
</[: 9Cl aggregate 总计;总数;总体数字
8 lT{1ro aggregate amount 总款额;总额
},@``&e aggregate assets and liabilities 总体资产与负债
(=u'sn:s aggregate at constant price 按固定价格计算的总体数字
lG:kAtx4 aggregate demand 总需求
eSfnB_@x2 aggregate gross position 总持仓量
Y@uh[aS! aggregate limit 总限额
)C~9E 5E aggregate of salaries tax 合计薪俸税
Q@S-f:! aggregate performance 总体表现;总体业绩
$IX\O aggregate supply 总体供应
O
)d[8jw" aggregate surplus 总盈余
*
F4UAQzYb aggregate total 整体总额
nP3 E aggregate value 总值;合计价值
Vh<A2u3& aggregated basis 合计基准
>~\w+^2f8 aggregated net chargeable income 合计应课税入息实额
_}mK!_` aggregation 合并计算;合计;总和
[`Cq\mI-W aggregation of incomes of husband and wife 夫妇入息合并计算
up%Z$"Y aggregation of property 财产的总和
^# A.@ agio 差价;贴水
~/IexQB& 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》
m~],nl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n^hocGH* 《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》
1j\aH&)GH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_ jAo:K_Z 《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》
=C
f(B<u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Dz_eB"} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@-#T5? agreement for a settlement 授产协议
O4No0xeWo agreement for assignment 转让协议
|c2v%'J2G agreement for sale 售卖协议;买卖协议
8@M'[jT agreement for sale and purchase 买卖协议
N8!TZ~1$ agreement for the payment of interest 支付利息协议
S^f:`9ab9 agreement for the repayment of money 还款协议
df=zF.5 agreement of reinsurance 再保险协议
ecX/K.8l Agricultural Bank of China 中国农业银行
!]S=z^"< air passenger departure tax 飞机乘客离境税
-qe bQv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l
SkEuN airport tax 机场税
z}.D"
P+ alcohol duty 酒精税
cX
A t:m alienation 让与;让渡;转让
1Qh`6Ya f alimony 生活费;赡养费
Z0fJ9HW All Ordinaries Index [AOI] 所有普通股指数
L|^o71t| all risks 全险;综合险
DI&MC9j( All Sales Record for Stock Market 《股票市场成交报告》
^ft]b2i Allied Capital Resources Limited 新联财务有限公司
l[/q%Ca'> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
fw{,bJ(U allocation letter 拨款信件
.h;Se allocation of fund 分配款项;预留款项
>&H~nGP. allocation of profit 利润分配;溢利分配
t#<KxwhcN allocation warrant 拨款令
hN(L@0) allotment 分配;配股
Z,WW]Y,$ allotment notice 股份配售通知;配股通知
{@r*+~C3 allotment of shares 股份分配
:w?7j_p# allowable 可获宽免;免税的
WwW^[k (X allowable business loss 可扣除的营业亏损
~4)Y#IxL allowable expenses 可扣税的支出
*(*+`qZL{( allowance 免税额;津贴;备抵;准备金
gvnj&h.GV allowance for debts 债项的免税额
djT.
1( allowance for depreciation by wear and tear 耗损折旧免税额
LW39YMw< allowance for funeral expenses 殡殓费的免税额
LxT rG)4 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[BBpQN.^q6 allowance for repairs and outgoings 修葺及支出方面的免税额
(3md:r<- allowance to debtor 给债务人的津贴
P 4;{jG alteration of capital 资本更改
&.*uc|{ alternate trustee 候补受托人
daOS8_py amalgamation 合并
>$F:*lO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
XKq@]=\F ambit of charges 征税范围;收费范围
Qa$NBNxKl amended valuation 经修订的估值
v_sm American Commodities Exchange 美国商品交易所
7aQcP American Express Bank Limited 美国运通银行
67J*&5? | American Stock Exchange 美国证券交易所
>;i\v7 amortization 摊销
bZ#X9fT amount due from banks 存放银行同业的款项
'Kis hXOn] amount due from banks abroad 存放海外银行同业的款项
aed+C:N amount due from holding companies 控股公司欠款
lug}
Uj amount due from local banks 存放本港银行同业的款项
=ef1XQ{i* amount due to banks 银行同业的存款
ARx0zI%N amount due to banks abroad 海外银行同业的存款
JCQ:+eqt amount due to holding companies 控股公司存款
-NDi5i\ amount due to local banks 本港银行同业的存款
$o^e:Y,
a amount due to outport banks 外埠银行同业的存款
lEfBe)7+ amount for note issue 发行纸币的款额
i=8UBryr'e amount of bond 担保契据的款额
-3mgza amount of consideration 代价款额
^'B-sz{{ amount of contribution 供款数额
u3Do~RyL[ amount of indebtedness 负债款额
7C5pAb: amount of principal of the loan 贷款本金额
X&\o{w9% amount of rates chargeable 应征差饷数额
id?_>9@P amount of share capital 股本额
4uX(_5#j amount of sums assured 承保款额
f[qPG& amount of variation 变动幅度
ypA: P amount of vote 拨款数额
EDN(eh(_ amount payable 应付款额
+{6`F1MO amount receivable 应收款额
ek[kq[U9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Igjr~@# analysis 分析
Ky&KF0 ancillary risk 附属风险
uu>lDvR* annual account 周年帐目;周年帐目报表;年度决算;年结
(/fT]6( annual accounting date 年结日期
)C}KR`" annual allowance 每年免税额;年积金;年度津贴;年津
lcig7% annual balance 年度余额
e}Q>\t45 annual disposable income 每年可动用收入
vOgLEN&] annual estimates 周年预算
j@C0af annual fee 年费
dYyW]nZ& annual general meeting 周年大会
~Oh=
annual growth rate 年增率;每年增长率
g+9v$[! annual long-term supplement 长期个案每年补助金
!BRcq~-. annual pensionable emolument 可供计算退休金的年薪
@*_ZoO7{ annual report 年报
& z gPN8u Annual Report on the Consumer Price Index 《消费物价指数年报》
q2!'==h2i annual return 周年报表;周年申报表;每年报税表格
dwp:iM Annual Return Rules 《周年报表规则》
)nnCCRS6 annual review of consumer prices 每年消费物价回顾
L*O>IQh2 annual roll-forward basis 逐年延展方式
XTj73 MWY annual salary 年薪
!~d'{sy6 annual statement 年度报表;年度决算表
Yzd2G,kZ= 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
Y*\6o7 annuitant 年金受益人
[` 'd#pR annuity 年金
`Z8^+AMc annuity contract 年金合约
0IFlEe[># annuity on human life 人寿年金
sJ7sjrEp1 antecedent debt 先前的债项
</yo9. ante-dated cheque 倒填日期支票
h^d\xn9GT# anticipated expenditure 预期开支
;>C9@S+ anticipated net profit 预期纯利
S*rO0s: anticipated revenue 预期收入
`r]TA]DR anti-inflation measure 反通货膨胀措施
)]A9~H anti-inflationary stance 反通货膨胀立场
M1(9A>|nF apparent deficit 表面赤字
0h:G4 apparent financial solvency 表面偿债能力
K6(.KEW apparent partner 表面合伙人
qwP $~Bj application for personal assessment 个人入息课税申请书
1$OVe4H1 application of fund 资金应用
jIZ+d;1 application to release as liquidator and to destruct the books of accounts and documents
bx7\QU+ 申请免除清盘人职务及毁灭帐簿与文件
K>LpN')d appointed actuary 委任精算师
gr\@sx?b appointed auditor 委任核数师;委任审计师
<p)Z/ appointed trustee 委任的受托人
|1i]L @& appointer 委任人
|>@-grs apportioned pro rata 按比例分摊
mo*'"/ apportionment 分配;分摊
`+^sW#ki Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4
iKR{P6 apportionment formula 分摊方程式
@% H8"A apportionment of estate duty 遗产税的分摊
5&G
5eA appraisal 估价;评估
TC@bL<1 appreciable growth 可观增长
@9<S* appreciable impact 显着影响
0`Gai2\1@ appreciable increase 可观增长
R|H[lbw appreciation 增值;升值
=
uk`pj[l appreciation against other currencies 相对其他货币升值
lY->ucS %P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1XGG.+D appreciation tax 增值税
3!bK d2" appropriation 拨款;拨用;拨付
u&tFb]1@) appropriation account 拨款帐目
+:!ScG* Appropriation Bill 拨款法案
wH#-mu#Yl< appropriation-in-aid system 补助拨款办法
N)P((>S; approved assets 核准资产
a!?.F_T9A approved basket stock 认可一篮子证券
K@*rVor{ approved budget 核准预算
a(5y>HF
approved charitable donation 认可慈善捐款
\boL`X approved charitable institution 认可慈善机构
bk0Y approved currency 核准货币;认可货币
IyT?-R approved estimates 核准预算
[='p!7z approved estimates of expenditure 核准开支预算
33,;iE approved overseas insurer 核准海外保险人
LjC6?a_?l approved overseas trust company 核准海外信托公司
n3*UgNg%fK approved pooled investment fund 核准汇集投资基金
;n`
$+g:> approved provident fund scheme 认可公积金计划
pY,O_
t$ approved provision 核准拨款
?-d
Ain1w approved redeemable share 核准可赎回股份
QQT G9s approved regional stock 认可地区性证券
-}< d(c approved retirement scheme 认可退休金计划
^~,
ndH{ approved subordinated loan 核准附属贷款
BL0|\&*1 arbitrage 套戥;套汇;套利
2J)74SeH arbitrageur 套戥者;套汇者
/<6ywLD arbitrary amount 临时款项
C#ZhsWS!b arrangement 措施;安排;协定
Y=3X9%v9g arrears 欠款
ckAsGF_B~! arrears of pay 欠付薪酬
QP+c?ct}hF arrears of revenue 逾期未收税款;逾期未收的帐项
'xsbm^n6a& articles of association 组织章程;组织细则;组织章程细则
:cEd [Jm9 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
QTeFR&q8 ascertainment of profit 确定利润
|GuKU! "Asia Clear" “亚洲结算系统”
,7t3>9-M" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C(xqvK~p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=zz+<!! Asian Development Fund [ADF] 亚洲发展基金
db<q-u Asian dollar bond 亚洲美元债券
J
&{qppN Asian dollar market 亚洲美元市场
_IC,9bbg Asian dollar rate 亚洲美元利率
'xQna+ %h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jT{f<P0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Lr wINVa asked price 沽盘;喊价;索价;卖方报价
wInY7uBd! assessable income 应评税入息
ZU)BJ!L,s assessable loss 应评税亏损
v3?kFd7%H~ assessable profit 应评税利润
hTDV!B-_( assessable value 应评税值
bd} r#^'K assessed profit 估定利润
T.J`S(oI assessed value 经评估价值
pn|p(6 assessment 评税;评定;估价;评税单
DL
%S(l assessment number 评税编号;估价编号
[k!-;mi assessment of additional tax 补加税评税
~."!l'a assessment of performance 业绩评估;实绩评价
lfXH7jL2~ Assessor 评税主任
1 pa*T! asset price bubbles 资产价格泡沫
nG!&u1* asset-backed securities 具资产保证的证券
KlY,NSlQ assets accretion 资产增值
#NWZ k.S assets and liabilities 资产与负债
O>nK,. assets betterment statement 资产递增表;资产改进表
Z+r%_|kZ assets lending 实物放款;有抵押贷款
mVa?aWpez assets of the company passing on the death 死者去世时转移的公司资产
_yiRh: assets pledged as security for liabilities 用作负债抵押的资产
1% asx'^ assets portfolio 资产投资组合
;gEp!R8 assets price 资产价格
7t ZW^dF assets quality 资产质素
t'dHCp} assets realization 资产变现
(D0C#<4P assets refinancing arrangement 资产再集资安排
3fm;r5 assets securitization 资产证券化
'`9%'f) assets situated outside Hong Kong 在香港以外地方的资产
3%_
4+zd assets stripping 削减资产;拆卖资产
txj wZ_p assets value 资产值
-,FK{[h]ka assignee 承让人
6 #-6Bh)>4 assignment 转让;转让书;转让契
u)tHOV>& assignment of interest 权益转让
N[0
xqQ assignment of letters patent and trade mark 专利证书及商标转让
a3Z:C!|O' assignment of property 物业转让;物业转让书
mfu*o0 assignment right 转让权
P4hZB_.= assignor 转让人
fL(':W&n- associate 有联系的人;有关连人士;相联者;合伙人;联系人
5ze`IY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
I/mvQxp associate member 附属会员
!'Pk
jP associated body corporate 相联法人团体
VV?]U$ associated company 相联公司;联属公司
;RNM associated corporation 相联法团
caGML|DeI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c:3@[nF~ 公认会计师公会〔英国〕
O|HIO&M Association of Futures Exchange Brokers 香港期货经纪协会
<sgZ3*,A Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\_lG#p| association of underwriters 承保人组织
|P^]@om assumption of control 接管
\R6;Fef assurance 担保;保险;转易;转易书
E}]I%fi assurance of interest 权益的转易
F5<"ktnI at 19XX price 按一九XX年价格计算
BO?mQu~ at a discount 按赔价计算;按贴水价格计算;打折扣
nu;}S!J at a premium 按溢价计算;按升水价格计算
hq5NQi`
% at call 通知付款;按通知
~!8%_J _ at constant market price 按固定市价计算
0|.7Kz^ at constant price 按固定价格计算
C<r(-qO{5 at cost 按成本计算
B*-ToXQQr at current market price 按当时市价计算;按现时市价计算
,Adus M at current price 按当时价格计算;按现时价格计算
]jHgo](% at factor cost 按要素成本计算;按生产要素成本计算
,:v.L}+Z at money-of-the-day price 按付款当日价格计算
vh<]aiY at or better 按指定或较佳价位〔买卖指令〕
//#xK D at par 按面值计算;平价
fKPiRlLS at sight 见票即付
T[i7C3QS at the close 按收市盘
M,.b`1-w at the opening 按开市盘
jz|Wj attestation 见证;见证条款
ybD{4&ZE at-the-money option 平价期权
?l6>6a7 attorney 受权人;受托代表人
C>.]Bvg attornment 新拥有人承认书
Py|H?
, 6= attributable profit 可归属利润
i0,%}{` attributable share value 可归属股份价值
>v^2^$^u Auckland Stock Exchange 奥克兰证券交易所
Am>_4 auction 拍卖
s$f+/Hs auctioneer 拍卖商
>E//pr)_Km audit 审计;核数
&eThH,w$2 Audit Commission 审计署
w^ixMn~nLF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k)N2 +/ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
<bEN8b audit review 帐目审查
n%83jep9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@?<N +qdH> audited account 审计帐目;经审计的帐目
mA&RN"+V audited annual account 经审计的周年帐目
4?9soc audited balance sheet 经审计的资产负债表
(Wm/$P; auditor 核数师;核数主任;审计师
d%}crM-KTL auditor's certificate 核数师证明书;审计师证明书
r4;5b s6wm auditor's report 核数师报告;审计师报告
^m6k@VM Aussie bond 澳元债券
9F2w.(m austerity budget 紧缩预算
c*y$bf< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{toyQ)C7 Australia All Ordinaries Index 澳洲所有普通股票指数
>$7wA9YhL Australian Dollar [AUD] 澳元
L
LYHr Australian Options Market 澳大利亚期权市场
i1b4 J Australian Securities Commission 澳洲证券事务监察委员会
L eG7x7n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'#cT4_D^lI Australian Stock Exchange 澳大利亚证券交易所
|y{;|K Austrian Schilling [ATS] 奥地利先令
lH#@^i|G authentication 认证;鉴证
F|]o9&/<] authority to purchase 委托购买证;委购书
}XfS#Xr1aV authorization 认可;核准;授权;授权书
w?V[[$ authorization by direction 指示授权
tz\+'6NpOb authorization by instruction 指令授权
8w{#R{w authorization by warrant 令状授权
c8k6(#\ authorization of unit trust 单位信托的认可
;4-pupK~% authorized agent 指定代理人
u^#4G7< authorized capital 法定资本
:GwSs'$O authorized clerk 出市员
'k-u9 authorized dealer 认可交易商
:$SRG^7md authorized financial institution 认可财务机构
ch5`fm authorized fund 认可基金
?)Czl4J authorized fund house 获授权的基金公司;认可基金公司
%=NM_5a}] authorized institution 认可机构
egxJ3. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}5o~R~H authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/ K_e;(Y_ authorized insurer 获授权保险人;获认可承保人
VgFF+Eg authorized investment 特准投资项目
e'/ authorized person 获授权人
t6<sNzF& authorized representative 获授权代表
:f?,]|]+- authorized share capital 法定股本
X] JpS automated quotation system 自动报价系统
YA^wUx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c:?#zX 自动交易系统〔香港期货交易所有限公司〕
p0[,$$pM automatic adjustment mechanism 自动调整机制
E&iWtwkz automatic adjustment system 自动调整系统
&J6o$i Automatic Clearing House 自动票据交换所
dbMu6Bm\G automatic exchange rates accumulation system 自动化汇率累集系统
!
kOl$!X4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V 9QvQA
r automatic teller machine [ATM] 自动柜员机
s{"`=dKT autopay 自动转帐
0TuOY%+ available assets 可用资产
i">z8?qF available fiscal reserve 现存财政储备
`L"p)5H available profit 可用利润
m]-v IUpb Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
x;ICV%g/ average 平均;平均数;海损
K+h9bI/Sf average basic salary 平均基本薪金
DmXDg7y7s average consumer expenditure 平均消费开支;一般消费开支
@Q$/eL average cost 平均成本
r3c\;Ra7 average cost of land production 增辟土地平均成本
MuFU?3ovG* average daily turnover 平均每日成交额
Ew?/@KAV\ average daily wage rate 平均每日工资率
|L.~Amd average expenditure pattern 平均开支模式
9h3~;Q average growth rate 平均增长率
Cdt,//xrz average net fixed assets 固定资产平均净值
0'V- average of relatives 相对价格平均数
pE(<XD3Q average price 平均价格
L6rs9su=7 average propensity to consume 平均消费倾向;一般消费倾向
{x&jh|f`g average propensity to save 平均储蓄倾向;一般储蓄倾向
s!j(nUd/ average rate 平均率
Eis%)oE
average revenue 平均收入;平均收益
`jUS{ 3^ average stock 平均库存;平均存货
shDt&_n average yearly rent 平均年租
HjUw[Yz+6 avoidance of double taxation 避免双重课税
I*vj26qvg avoidance of tax 避税