A:
*P!s{i A share A股;甲类股份
|CIC$2u abatement of tax 减税;减扣免税额
blahi]{Y9 ABN AMRO Bank N.V. 荷兰银行
+?[BU<X6u above-the-line expenditure 线上项目支出;经常预算支出
_6MdF<Xb/ above-the-line receipt 线上项目收入;经常预算收入
.et ^4V3 ABSA Asia Limited 南非联合亚洲有限公司
KzphNHd absolute change 绝对数值变更
``u:lL absolute expenditure 实际开支
DI1(`y absolute guideline figure 绝对准则数字
__I/F6{ 9V absolute interest 绝对权益
^:u?ye; absolute order of discharge 绝对破产解除令
3F+Jdr' absolute profit margin 绝对利润幅度
BAV>o|-K absolute value 实值;绝对值
0y~<%`~ absolutely vested interest 绝对既得权益
,O]l~)sr| absorbed cost 已吸收成本;已分摊成本
4Po)xo absorption 吸收;分摊;合并
XV>&F{ absorption rate 吸收率;摊配率;分摊率
inAAgW#s} ACB Finance Limited 亚洲商业财务有限公司
<x0H@?f7 acceptable form of reciprocity 合理的互惠条件
\:v$ZEDJ> acceptable rate 适当利率;适当汇率
7NL%$Vf acceptance agreement 承兑协议
d-B7["z, acceptance for honour 参加承兑
S&(^<gwl acceptor 承兑人;接受人;受票人
^$-Ye]< acceptor for honour 参加承兑人
[ohBPQO accident insurance 意外保险
\.#p_U5In Accident Insurance Association of Hong Kong 香港意外保险公会
A&,,9G< accident insurance scheme 意外保险计划
1ibnx2^YB accident year basis 意外年度基准
R^n@.^8s accommodation 通融;贷款
,*Z. accommodation bill 通融票据;空头票据
HjA_g0u accommodation party 汇票代发人
p'f%%#I account balance 帐户余额;帐户结余
ys'T~Cs account book 帐簿
@hif$ account collected in advance 预收款项
v,OpTu:1 account current book 往来帐簿
u6Je@e_! account of after-acquired property 事后取得的财产报告
syPWs57pH account of defaulter 拖欠帐目
+ G;LX'B account payable 应付帐款
BqH]-'1G account payee only [A/C payee only] 只可转帐;存入收款人帐户
zhblLBpeE\ account receivable 应收帐款
SDYv(^ f , account receivable report 应收帐款报表
2c(aO[%h9 account statement 结单;帐单;会计财务报表
Jblj^n?Bm account title 帐户名称;会计科目
A8DFm{})c accountant's report 会计师报告
3yA2WW Accountant's Report Rules 会计师报告规则
,v9f~qh accounting and auditing procedure 会计与审计程序;会计与核数程序
7N=-Y>$X Accounting Arrangements 《会计安排》
R Oc`BH= accounting basis 会计基础
-#s [F S accounting by Official Receiver 破产管理署署长呈交的帐目
j_cs;G: " Accounting Circular 《会计通告》
U@F)2? accounting class 会计类别
"TS accounting date 记帐日期;会计结算日期
H'= (` accounting for money 款项核算
e3(/qMl Accounting Officer 会计主任
WYrI |^[> accounting period 会计报告期;会计期
6#e::GD accounting policy 会计政策;会计方针
lfN~A"X accounting practice 会计惯例
JC#>Td accounting principle 会计准则
.S?pG_n]f accounting record 会计记录
(% _n!ip^ accounting report 会计报告
-JT/9IQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'h1b1,b~
Accounting Society of China 中国会计学会
T=Z.TG|lIx accounting statement 会计报表
v2+!1r7@ accounting system 会计制度;会计系统
^tH#YlV4>9 accounting transaction 会计事项;帐务交易
hk>;pU( accounting treatment 会计处理
MJ{%4S{K,p accounting year 会计年度
)ChqATKg accretion 增值;添加
kA wNly accrual 应计项目;应累算数目
i38[hQR9a accrual basis 应计制;权责发生制
[KJ
q accrual basis accounting 应计制会计;权责发生制会计
q,>?QBct* accrue 应累算;应计
YDC&u8 accrued benefit 应累算利益
ZD>a>] accrued charges 应计费用
TX [%(ft accrued cumulative preference share dividend 应累算的累积优先股股息
qMYe{{r accrued expenses 应累算费用
8,"yNq accrued interest payable 应付利息;应计未付利息
Q{g;J`Z)p accrued interest receivable 应收利息;应计未收利息
Tr&M~Lgb) accrued right 累算权益
{aYY85j accruing profit 应累算的利润
SHVWwoieT accumulated fiscal reserve 累积财政储备
;gg\;i}^ accumulated profit 累积利润;滚存溢利
13hE}g;. accumulated reserve 累积储备
K(}AX+rIg accumulation of surplus income 累积收益盈余
g\SrO {* acquired assets 既得资产
,XkGe acquisition 收购;购置;取得
5ETip'<KT6 acquisition cost 购置成本
@`36ku acquisition expenses 购置费用
"=/ f$Xf acquisition of 100% interest 收购全部股权
_aWl]I){5 acquisition of control 取得控制权
>Z.\J2wM<j acquisition of fixed assets 购置固定资产
6uPcXd:8ZR acquisition of shell “买壳”
5ExDB6Bx@y acquisition price 收购价
q.YfC act of God 天灾
~]C%/gEh acting partner 执事合伙人
8flOq"uK^ active market 买卖活跃的市场;交投畅旺的市场;旺市
[U@;\V$ active partner 积极参与的合伙人
UBv@+\Y8m active trading 交投活跃
v
*-0M actual circulation 实际流通
vmTs9"ujF, actual cost 实际成本
PQN@JaD actual expenditure 实际开支;实际支出
+HT1 ct+dI actual income 实际入息;实际收入;实际收益
3*UR3!Z9
* actual market 现货市场
LUX*P7*B actual price 现货价;实际价格
vQ}6y actual profit 实际利润
b75$?_+ actual quotation 实盘;实际价位;实际报价
8I;XS14Q actual year basis 按实际年度计算
u"1rF^j6k actuals 实货
s*/ bi
W actuarial investigation 精算调查
q$(5Vd: actuarial principle 精算原则
bg,9@ }"F actuarial report 精算师报告
Cqii} Actuarial Society of Hong Kong 香港精算学会
RwI[R)k actuarial valuation 精算师估值
6z0@I* actuary 精算师
Fs_]RfG ad referendum agreement 暂定协议;有待覆核的协定
YKmsQ(q`N ad valorem duty 从价税;按值征税
%WTEv?I{Ga ad valorem duty system 从价税制
d[p;T\?" ad valorem fee 从价费
8mT M$#\ ad valorem tariff 从价关税
l5xCz=dw additional allowance 额外免税额
lKWPTCU additional amount for unexpired risk 未过期风险的额外款额
~S,p?I additional assessable profit 补加应评税利润
zaTb~#c_ additional assessment 补加评税
7\]E~/g additional commitment 额外承担
]?O2:X additional commitment vote 额外承担拨款
@Jm7^;9/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/S5|wNu additional dependent parent allowance 供养父母额外免税额
<@wj7\pQ additional provision 额外拨款
9,j-Vp!G additional stamp duty 附加印花税
[r+ZE7$2b" additional tax 补加税罚款;补加税款
hpTDxh'?$C Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
:cu#V adjudged bankrupt 被裁定破产
qyC=(v adjudicated bankrupt 裁定破产人
'r1LSht' adjudication fee 裁定费;评定印花税额手续费;评估契据费
)^||\G adjudication of bankruptcy 裁定破产;宣告破产
zDhB{3-Q1{ adjudication of insolvency 裁定无力偿还债务
H{J'#
9H adjusted actual 经调整的实数;调整后的实数
g~V+4+ adjusted current assets 经调整的流动资产;调整后的流动资产
GdV1^`M6 adjusted figure 经调整的数字;调整后的数额
~Tbj=f adjusted liabilities 经调整的负债;调整后的负债
~qe%Yq adjusted loss 经调整的亏损;调整后的亏损
7dsefNPb 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
wo_,Y0vfB adjusted profit 经调整的利润;调整后的利润
fb8%~3i> adjusted surplus 经调整的盈余额;调整后的盈余额
sGh(#A0Pt adjusted value 经调整的价值;调整后的价值
2(5ebe[ adjustment 调整;修订;理算〔保险〕
qTZFPfyU adjustment centre 调剂中心
n
-( adjustment lag 调整过程的时间差距;调整时差
su*Pk|6% adjustment mechanism 调整机制
T91moRv adjustment of loss 亏损调整
W>-Et7&2 adjustment process 调整过程;调整程序
A_Frk'{qhB adjustment range 调整幅度
.EM`. administered exchange rate 受管制汇率
8-<:i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0TpK#OlI|c administration expenses 行政费用
qC
F5~;7 administration fee 手续费;行政费
][}0#'/mV administration in bankruptcy 破产管理
O G<,- 7 administration order 遗产管理令
c'/l,k administrator 管理人;遗产管理人
'y8]_K* administrator of the estate 遗产管理人
U9b?i$ admission of debt 债项承认书
.bBdQpF- admission of proof 接纳债权证明
Y0eE-5F, advance 放贷款项;垫付款项;预支款项;预付款项
{( r6e advance account 暂支帐目;预付款帐户
L(&&26Y advance compensation 预付补偿金
quY:pqG38q advance from shareholder 股东垫款
ca+5=+X7 advance pending reimbursement 预支以待日后付还
eX@L3BKp advanced economy 先进经济体系
q,
O$ %-70 advancement 预付;预付财产
n ; {76Q advances warrant 垫款令
;a:[8 Yi advancing 贷出
LL:_L< adverse balance 逆差
%*BlWk!Q adverse exchange 逆汇
boDt`2= advertisement addressed to shareholders 在报章刊登的致股东通告
}&_/PA0j advice for collection 托收通知书
]_N|L|]M advice of drawing 提款通知书;汇票通知书
ER,1(1]N advice of payment 付款通知
)"Ztlhs`# Advisory Committee [Securities and Futures Commission]
d!eYqM7-G 谘询委员会〔证券及期货事务监察委员会〕
@)J+,tg/7 Advisory Committee on Diversification 经济多元化谘询委员会
M4as affidavit 誓章;遗产申报誓章
iY21Ql% affidavit of no receipt 述明无收款的誓章
J2:y6kGj> affiliate 联号;联营公司;附属公司
&b:1I7Cp* affiliated company 附属公司;联号;联营公司
/?SLdW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lg^Z*&( affordability 负担能力
7uzkp&+: African Development Bank [AfDB] 非洲开发银行
9a8cRt6knO after-acquired property 事后取得的财产
|i++0BU after-hours dealing 市后交易
6}r`/?"A1 after-tax profit 税后盈利;税后利润;税后溢利
0_ 88V agency agreement 代理协议
(o`{uj{! agency expenses 代理机构的开支
x7O-Y~[2 agency fee 代理费
2}8v(%s p Agency Law 《代理法》
|\pbir agent 代理人;承销人
#U14-^7 agent of company 公司代理人
3Z1CWzq( agent's fee 代理人费;经纪费
O({2ivX aggregate 总计;总数;总体数字
S]+:{9d aggregate amount 总款额;总额
K6R.@BMN aggregate assets and liabilities 总体资产与负债
TYW&!sm aggregate at constant price 按固定价格计算的总体数字
wmTb97o aggregate demand 总需求
d3xmtG {i aggregate gross position 总持仓量
F6z%VWU aggregate limit 总限额
'inFKy'H aggregate of salaries tax 合计薪俸税
)ut&@] aggregate performance 总体表现;总体业绩
F w?[lS aggregate supply 总体供应
M3.do^ss aggregate surplus 总盈余
{.XEL aggregate total 整体总额
YPxM<Gfa8 aggregate value 总值;合计价值
.SWlp2!M5 aggregated basis 合计基准
_*f`iu:` aggregated net chargeable income 合计应课税入息实额
7
qS""f7 aggregation 合并计算;合计;总和
_bNzXF aggregation of incomes of husband and wife 夫妇入息合并计算
hIT+gnhh aggregation of property 财产的总和
>7 ="8 agio 差价;贴水
i{`:(F5* 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》
v/ _ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c
Vc- 《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》
r]6C Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?`?)QE8 《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》
nR*ryv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*WuID2cOI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zolt$p agreement for a settlement 授产协议
2WdyxjQ agreement for assignment 转让协议
7<*yS310 agreement for sale 售卖协议;买卖协议
+~p88;
agreement for sale and purchase 买卖协议
-qGa]a agreement for the payment of interest 支付利息协议
m^zUmrj[ agreement for the repayment of money 还款协议
+L;e^#>d agreement of reinsurance 再保险协议
HAa;hb Agricultural Bank of China 中国农业银行
*}*FX+px) air passenger departure tax 飞机乘客离境税
Fe4(4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p>huRp^w airport tax 机场税
$&n=$C&x alcohol duty 酒精税
F1yqxWHeo alienation 让与;让渡;转让
a^I\ /&aw' alimony 生活费;赡养费
aht[4(XH5 All Ordinaries Index [AOI] 所有普通股指数
#"G]ke1l$ all risks 全险;综合险
lgk.CC All Sales Record for Stock Market 《股票市场成交报告》
)?anOD[ Allied Capital Resources Limited 新联财务有限公司
9w7n1k. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tVN allocation letter 拨款信件
2fL;-\!y( allocation of fund 分配款项;预留款项
'DCTc&J[' allocation of profit 利润分配;溢利分配
%iQD /iT5 allocation warrant 拨款令
8)_XJ"9)G allotment 分配;配股
bE !G JZ allotment notice 股份配售通知;配股通知
_z|65H allotment of shares 股份分配
C&(N
I allowable 可获宽免;免税的
Tw-;7Ae allowable business loss 可扣除的营业亏损
``hf=`We allowable expenses 可扣税的支出
gtppv6<Mj4 allowance 免税额;津贴;备抵;准备金
!2f[}.6+ allowance for debts 债项的免税额
asppRL|| allowance for depreciation by wear and tear 耗损折旧免税额
8.O8No:'& allowance for funeral expenses 殡殓费的免税额
I=`U7Bis" allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Fj2BnM3# allowance for repairs and outgoings 修葺及支出方面的免税额
;~m8;8) allowance to debtor 给债务人的津贴
,s"^kFl alteration of capital 资本更改
#V~me alternate trustee 候补受托人
f6&iy$@ amalgamation 合并
0Qf,@^zL* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sBT2j~jhJ ambit of charges 征税范围;收费范围
[M=7M}f; amended valuation 经修订的估值
ig/xv American Commodities Exchange 美国商品交易所
"ut39si American Express Bank Limited 美国运通银行
z7fp#>uw American Stock Exchange 美国证券交易所
I 7{T amortization 摊销
#Lh;CSS amount due from banks 存放银行同业的款项
*nkoPVpC amount due from banks abroad 存放海外银行同业的款项
R{SF(g3 amount due from holding companies 控股公司欠款
ivJ@=pd)B amount due from local banks 存放本港银行同业的款项
nksLWfpG?B amount due to banks 银行同业的存款
'a@/vx&J amount due to banks abroad 海外银行同业的存款
KW pVw! amount due to holding companies 控股公司存款
<h0?tv] amount due to local banks 本港银行同业的存款
rlOAo`hd amount due to outport banks 外埠银行同业的存款
Rl?_^dPx amount for note issue 发行纸币的款额
ia!y!_L\' amount of bond 担保契据的款额
YJT&{jYi amount of consideration 代价款额
OrY/`+Cog amount of contribution 供款数额
12b(A+M
amount of indebtedness 负债款额
r@H /kD amount of principal of the loan 贷款本金额
(x;@%:3j$ amount of rates chargeable 应征差饷数额
n FHUy9q amount of share capital 股本额
oqO(PU amount of sums assured 承保款额
@@Kp67Iv amount of variation 变动幅度
8V`WO6* amount of vote 拨款数额
EE06h-n s amount payable 应付款额
&5B'nk" amount receivable 应收款额
vXrx{5gz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3
/g~A{ analysis 分析
(c=6yV@ ancillary risk 附属风险
\ C+~m annual account 周年帐目;周年帐目报表;年度决算;年结
-
M4JJV( annual accounting date 年结日期
dO!
kk"qn annual allowance 每年免税额;年积金;年度津贴;年津
^BikV annual balance 年度余额
*av<E annual disposable income 每年可动用收入
E Nhl&J annual estimates 周年预算
Q{>+ft U annual fee 年费
-b9\=U[ annual general meeting 周年大会
@=}0`bE annual growth rate 年增率;每年增长率
SJn;{X>)q annual long-term supplement 长期个案每年补助金
[}E='m}u9+ annual pensionable emolument 可供计算退休金的年薪
/[
5gX^A annual report 年报
On9A U:\ Annual Report on the Consumer Price Index 《消费物价指数年报》
6*78cg Io annual return 周年报表;周年申报表;每年报税表格
Rq'S>#e Annual Return Rules 《周年报表规则》
PR#exm& annual review of consumer prices 每年消费物价回顾
nv|NQ
Tk annual roll-forward basis 逐年延展方式
7rc0yB
annual salary 年薪
X9W@&zQ annual statement 年度报表;年度决算表
]8_NZHld 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
6
$4[gcL' annuitant 年金受益人
y}" O U annuity 年金
K_|k3^xx" annuity contract 年金合约
NX*Q F+ annuity on human life 人寿年金
O`IQ(,yef antecedent debt 先前的债项
)-I {^( ante-dated cheque 倒填日期支票
dVtG/0 anticipated expenditure 预期开支
6_GhO@lOG anticipated net profit 预期纯利
itt3.:y anticipated revenue 预期收入
S6Q anti-inflation measure 反通货膨胀措施
qZ}^;)a^ anti-inflationary stance 反通货膨胀立场
vxBgGl apparent deficit 表面赤字
C!<Ou6}!b apparent financial solvency 表面偿债能力
XPXIg apparent partner 表面合伙人
)4 e.k$X^ application for personal assessment 个人入息课税申请书
vtg!8u4 application of fund 资金应用
[6Izlh+D application to release as liquidator and to destruct the books of accounts and documents
cKca;SNql1 申请免除清盘人职务及毁灭帐簿与文件
r,73C/*&/ appointed actuary 委任精算师
'x#~'v* appointed auditor 委任核数师;委任审计师
:'X &bn appointed trustee 委任的受托人
{I%cxQ#y appointer 委任人
?=Z?6fw apportioned pro rata 按比例分摊
UmP/h@8 apportionment 分配;分摊
@1roe
G Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pK>N-/?a apportionment formula 分摊方程式
XJ;57n-? apportionment of estate duty 遗产税的分摊
?=sDM& ' appraisal 估价;评估
J/y83@ appreciable growth 可观增长
@Md/Q~> appreciable impact 显着影响
yLvDMPj appreciable increase 可观增长
iHM%iUV appreciation 增值;升值
UERLtSQ appreciation against other currencies 相对其他货币升值
.5_2zat0H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~w+c8c8pW appreciation tax 增值税
AlaW=leTe appropriation 拨款;拨用;拨付
cA?W7D appropriation account 拨款帐目
{UI+$/v# Appropriation Bill 拨款法案
y%cP1y) appropriation-in-aid system 补助拨款办法
xef% d
G. approved assets 核准资产
g
wRZ%.Cn approved basket stock 认可一篮子证券
|tH4:%Q' approved budget 核准预算
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w|# approved charitable donation 认可慈善捐款
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1rK8jX approved charitable institution 认可慈善机构
W' VslZG approved currency 核准货币;认可货币
i>`%TW:g approved estimates 核准预算
Naf0)3q>! approved estimates of expenditure 核准开支预算
v0{i0%d,? approved overseas insurer 核准海外保险人
W:2( .? approved overseas trust company 核准海外信托公司
kiaw4_ approved pooled investment fund 核准汇集投资基金
Ty?cC** approved provident fund scheme 认可公积金计划
q6luUx,@m approved provision 核准拨款
*Hn8)x}E approved redeemable share 核准可赎回股份
_
]ipajT approved regional stock 认可地区性证券
D#C~pdp approved retirement scheme 认可退休金计划
7&)bJ@1U approved subordinated loan 核准附属贷款
eu-*?]&Di arbitrage 套戥;套汇;套利
[q[Y~1o/&H arbitrageur 套戥者;套汇者
P/eeC" arbitrary amount 临时款项
}j)e6>K]) arrangement 措施;安排;协定
'rkdZ=x{ arrears 欠款
zR:L!S arrears of pay 欠付薪酬
A |4[vz9>H arrears of revenue 逾期未收税款;逾期未收的帐项
<)H9V-5aZ articles of association 组织章程;组织细则;组织章程细则
""G'rN_=Bi Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
'n3uu1C ascertainment of profit 确定利润
%J?xRv! "Asia Clear" “亚洲结算系统”
Ffz,J6b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JX;G<lev Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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#e Asian Development Fund [ADF] 亚洲发展基金
)Nw8O{\ Asian dollar bond 亚洲美元债券
YK'<NE3 4 Asian dollar market 亚洲美元市场
n b?lTX~ Asian dollar rate 亚洲美元利率
.|70; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|0b`fOS Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
I+!0 O asked price 沽盘;喊价;索价;卖方报价
kgP0x-Ap assessable income 应评税入息
aB&&YlR=n< assessable loss 应评税亏损
f}P3O3Yv& assessable profit 应评税利润
!*N@ZL&X assessable value 应评税值
Bnxm HGP#& assessed profit 估定利润
F^;ez/Gl assessed value 经评估价值
gR;i(81U assessment 评税;评定;估价;评税单
r`d4e,( assessment number 评税编号;估价编号
\ ~$#1D1f assessment of additional tax 补加税评税
N~)_DjQP5 assessment of performance 业绩评估;实绩评价
FTUv IbT Assessor 评税主任
LU%E:i| asset price bubbles 资产价格泡沫
yR{3!{r3( asset-backed securities 具资产保证的证券
f.$af4
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C_JNX9wv assets and liabilities 资产与负债
qo bc<- assets betterment statement 资产递增表;资产改进表
*.t7G assets lending 实物放款;有抵押贷款
.W!i7 assets of the company passing on the death 死者去世时转移的公司资产
(hbyEQhF assets pledged as security for liabilities 用作负债抵押的资产
O_7|C\] assets portfolio 资产投资组合
VY4yS*y assets price 资产价格
_]H&,</ assets quality 资产质素
yvB.&<]No assets realization 资产变现
Z@!+v19^ assets refinancing arrangement 资产再集资安排
n Dxz~8 assets securitization 资产证券化
!_)[/q" assets situated outside Hong Kong 在香港以外地方的资产
VpDbHAg assets stripping 削减资产;拆卖资产
BW4J> { assets value 资产值
htF] W|z assignee 承让人
T(Eugl" assignment 转让;转让书;转让契
HIZe0%WPw assignment of interest 权益转让
rjYJs*# assignment of letters patent and trade mark 专利证书及商标转让
'5$b-x6 F assignment of property 物业转让;物业转让书
>|UOz& assignment right 转让权
j A%u 5V assignor 转让人
/*mI<[xb associate 有联系的人;有关连人士;相联者;合伙人;联系人
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\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8&slu{M-
t associate member 附属会员
+cN8Y}V associated body corporate 相联法人团体
X
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'h associated company 相联公司;联属公司
1mG-} associated corporation 相联法团
kt:!
7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vl:KF7:#m 公认会计师公会〔英国〕
@\#td5' Association of Futures Exchange Brokers 香港期货经纪协会
tGa8W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Gyc]?m association of underwriters 承保人组织
(f"4,b^] assumption of control 接管
yY q,*<G assurance 担保;保险;转易;转易书
[{,1=AB assurance of interest 权益的转易
`[i r}+S at 19XX price 按一九XX年价格计算
C LRdm^B at a discount 按赔价计算;按贴水价格计算;打折扣
SwMc
pNo at a premium 按溢价计算;按升水价格计算
2J BR)P at call 通知付款;按通知
4,DeHJjAlE at constant market price 按固定市价计算
Y$@?.)tY at constant price 按固定价格计算
Lp9E:D-> at cost 按成本计算
oCz/HQoBk at current market price 按当时市价计算;按现时市价计算
&F~T-i>X at current price 按当时价格计算;按现时价格计算
vEJbA at factor cost 按要素成本计算;按生产要素成本计算
<)D$51 &0 at money-of-the-day price 按付款当日价格计算
9\7en%( M at or better 按指定或较佳价位〔买卖指令〕
3.y vvPFEM at par 按面值计算;平价
}qD\0+`qi at sight 见票即付
5=ryDrx at the close 按收市盘
Q^")jPd at the opening 按开市盘
_oeS Uzq. attestation 见证;见证条款
oUlVI*~ND at-the-money option 平价期权
ujpJ@OWj attorney 受权人;受托代表人
3^yK!-Wp( attornment 新拥有人承认书
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x. X attributable profit 可归属利润
jmZI7?<z attributable share value 可归属股份价值
utV_W& Auckland Stock Exchange 奥克兰证券交易所
TM%%O :3 auction 拍卖
+
{'.7# auctioneer 拍卖商
uwGc@xOgg, audit 审计;核数
zdam^o Audit Commission 审计署
Zj'9rXhrM1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m)v&v6 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
'm$L Ij?@ audit review 帐目审查
)9]P MA?u Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
p4Z(^+Aa audited account 审计帐目;经审计的帐目
l.M0`Cn-% audited annual account 经审计的周年帐目
Iu=(qU audited balance sheet 经审计的资产负债表
f3y=Wxk[ auditor 核数师;核数主任;审计师
c-sfg>0 ^ auditor's certificate 核数师证明书;审计师证明书
El8,,E auditor's report 核数师报告;审计师报告
|2A:eI8 ^ Aussie bond 澳元债券
dk^~;m#iN austerity budget 紧缩预算
K{+2G&i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
KMax$ Australia All Ordinaries Index 澳洲所有普通股票指数
fp"W[S|uL Australian Dollar [AUD] 澳元
4 #Jg9o Australian Options Market 澳大利亚期权市场
O;3>sLgc Australian Securities Commission 澳洲证券事务监察委员会
p5*EA
x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=7UsVn#o Australian Stock Exchange 澳大利亚证券交易所
^S; -fYW2 Austrian Schilling [ATS] 奥地利先令
GTHt'[t@; authentication 认证;鉴证
VUuE T authority to purchase 委托购买证;委购书
m9;SrCN_ authorization 认可;核准;授权;授权书
v`T
c}c ' authorization by direction 指示授权
qf-8<{T authorization by instruction 指令授权
)boE/4 authorization by warrant 令状授权
-mh3DhJ, authorization of unit trust 单位信托的认可
'V>-QD%1 authorized agent 指定代理人
(/$^uWj authorized capital 法定资本
RxQ * authorized clerk 出市员
{{!-Gr authorized dealer 认可交易商
Q+{n-? : authorized financial institution 认可财务机构
Nz-&MS authorized fund 认可基金
);YDtGip J authorized fund house 获授权的基金公司;认可基金公司
#w=~lq)9 authorized institution 认可机构
eyxW 0}[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2~[juWbz authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[nh>vqum authorized insurer 获授权保险人;获认可承保人
kq-) ^,{y authorized investment 特准投资项目
o2ECG`^b authorized person 获授权人
8{ I|$*nB authorized representative 获授权代表
;kKyksxlD authorized share capital 法定股本
dc'Y`e automated quotation system 自动报价系统
izR"+v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~}Pfu 自动交易系统〔香港期货交易所有限公司〕
P$,Ke< automatic adjustment mechanism 自动调整机制
EdX$(scu~B automatic adjustment system 自动调整系统
NHE18_v5 Automatic Clearing House 自动票据交换所
~V6D< automatic exchange rates accumulation system 自动化汇率累集系统
NxILRKwO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0"SU_jQzv automatic teller machine [ATM] 自动柜员机
Iga024KR autopay 自动转帐
\b>]8Un" available assets 可用资产
~VB1OLgv#. available fiscal reserve 现存财政储备
Dt1jW available profit 可用利润
4I[P> Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
B<C&xDRZ0 average 平均;平均数;海损
2`-Bs average basic salary 平均基本薪金
,]D,P average consumer expenditure 平均消费开支;一般消费开支
w!XD/jN average cost 平均成本
QZ8IV> average cost of land production 增辟土地平均成本
-Qe'YBy: average daily turnover 平均每日成交额
Uw:"n]G]D? average daily wage rate 平均每日工资率
M3au{6y average expenditure pattern 平均开支模式
d_P` qA average growth rate 平均增长率
T> p&$]OG average net fixed assets 固定资产平均净值
hqdDm average of relatives 相对价格平均数
$pz/?>! average price 平均价格
+cRn%ioVi average propensity to consume 平均消费倾向;一般消费倾向
[N'h%1]\ average propensity to save 平均储蓄倾向;一般储蓄倾向
t#yuOUg average rate 平均率
3(UVg!t average revenue 平均收入;平均收益
V VCZ9MVJ average stock 平均库存;平均存货
uw8f ~:LT average yearly rent 平均年租
y)<q/ avoidance of double taxation 避免双重课税
2A!FDr~cdT avoidance of tax 避税