A:
4`=mu}Y2 A share A股;甲类股份
{7pli{` abatement of tax 减税;减扣免税额
{Hk}Kow ABN AMRO Bank N.V. 荷兰银行
<\S:'g"( above-the-line expenditure 线上项目支出;经常预算支出
W!(LF7_! above-the-line receipt 线上项目收入;经常预算收入
>KKMcTOYY ABSA Asia Limited 南非联合亚洲有限公司
&Hnz8Or! absolute change 绝对数值变更
FE;x8(;W8 absolute expenditure 实际开支
uvS)8-o&F absolute guideline figure 绝对准则数字
E<*xx#p absolute interest 绝对权益
C9 j|OSgk absolute order of discharge 绝对破产解除令
YA5g';$H* absolute profit margin 绝对利润幅度
[a<SDMR absolute value 实值;绝对值
_Bj":rzY absolutely vested interest 绝对既得权益
wI "U7vr absorbed cost 已吸收成本;已分摊成本
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'kmd absorption 吸收;分摊;合并
{(?4!rh absorption rate 吸收率;摊配率;分摊率
pmYHUj
# ACB Finance Limited 亚洲商业财务有限公司
!Xw5<J3L- acceptable form of reciprocity 合理的互惠条件
(C)p9-, acceptable rate 适当利率;适当汇率
3T0"" !Q acceptance agreement 承兑协议
f|oh.z_R acceptance for honour 参加承兑
f`66h M[ acceptor 承兑人;接受人;受票人
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FAheE+ acceptor for honour 参加承兑人
{+ b7sA3 accident insurance 意外保险
Qe(:|q_ Accident Insurance Association of Hong Kong 香港意外保险公会
caX<
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accident insurance scheme 意外保险计划
mRK>U$v accident year basis 意外年度基准
PeEj&4k accommodation 通融;贷款
U,1-A=Og{o accommodation bill 通融票据;空头票据
={Qi0Pvt accommodation party 汇票代发人
|
VDV<g5h account balance 帐户余额;帐户结余
IO:G1;[/2L account book 帐簿
FML(4BY, account collected in advance 预收款项
w@fi{H(R account current book 往来帐簿
( &x['IR account of after-acquired property 事后取得的财产报告
bi;1s'Y<D account of defaulter 拖欠帐目
g<
.qUBPKX account payable 应付帐款
vY`s'%WV account payee only [A/C payee only] 只可转帐;存入收款人帐户
Ny)X+2Ae account receivable 应收帐款
C+&l<
fM& account receivable report 应收帐款报表
DLNbo2C account statement 结单;帐单;会计财务报表
jb!i$/%w account title 帐户名称;会计科目
ZqO^f*F>h accountant's report 会计师报告
18:%~>.! Accountant's Report Rules 会计师报告规则
0+b1vhQ accounting and auditing procedure 会计与审计程序;会计与核数程序
#C@FYOf* Accounting Arrangements 《会计安排》
,5<Cd,`* accounting basis 会计基础
C$)onk accounting by Official Receiver 破产管理署署长呈交的帐目
FJ?IUy 6 Accounting Circular 《会计通告》
Q#zmf24W accounting class 会计类别
_v]MsT-q accounting date 记帐日期;会计结算日期
\xoP)Ub> accounting for money 款项核算
u\nh[1)a) Accounting Officer 会计主任
X)3!_ accounting period 会计报告期;会计期
RViuJ; accounting policy 会计政策;会计方针
}*"p?L^p{ accounting practice 会计惯例
Kx JqbLUC accounting principle 会计准则
%H"47ZFxAs accounting record 会计记录
L_iFt! accounting report 会计报告
7. ;3e@s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y"wShAR Accounting Society of China 中国会计学会
,$&&-p I] accounting statement 会计报表
@Do= k accounting system 会计制度;会计系统
;sFF+^~L accounting transaction 会计事项;帐务交易
[j'X;tVX{ accounting treatment 会计处理
c~
V*:$F accounting year 会计年度
,s;UfF accretion 增值;添加
.#pU=v#/[ accrual 应计项目;应累算数目
UW
EV^ &"x accrual basis 应计制;权责发生制
Thit accrual basis accounting 应计制会计;权责发生制会计
VY\&8n}e( accrue 应累算;应计
N ZSSg2TX# accrued benefit 应累算利益
>[*qf9$ accrued charges 应计费用
bA->{OPkT accrued cumulative preference share dividend 应累算的累积优先股股息
GR32S=\ accrued expenses 应累算费用
Yg1X accrued interest payable 应付利息;应计未付利息
!g2+w$YVa accrued interest receivable 应收利息;应计未收利息
sD wqH.L accrued right 累算权益
#>+ HlT accruing profit 应累算的利润
Y:a]00&)#Y accumulated fiscal reserve 累积财政储备
f&
' accumulated profit 累积利润;滚存溢利
N] sAji* accumulated reserve 累积储备
I,8Er2;) accumulation of surplus income 累积收益盈余
?6Y?a2 | acquired assets 既得资产
D}/vLw :v acquisition 收购;购置;取得
\)|hogI|f acquisition cost 购置成本
!C:$?oU acquisition expenses 购置费用
|$b}L7_ acquisition of 100% interest 收购全部股权
ekCC5P! acquisition of control 取得控制权
J7p),[>I< acquisition of fixed assets 购置固定资产
[cp+i^f acquisition of shell “买壳”
J/*`7Pd acquisition price 收购价
M/K5#8Arj act of God 天灾
JaGtsi9%. acting partner 执事合伙人
G'A R`"F active market 买卖活跃的市场;交投畅旺的市场;旺市
0"bcdG<} active partner 积极参与的合伙人
ea')$gR active trading 交投活跃
C3YT1tK actual circulation 实际流通
7Jho}5J actual cost 实际成本
uW36;3[f#1 actual expenditure 实际开支;实际支出
HA>OkA/ actual income 实际入息;实际收入;实际收益
n7-6-
# actual market 现货市场
3:i@II actual price 现货价;实际价格
TWFr
4- actual profit 实际利润
CizX<Cr} actual quotation 实盘;实际价位;实际报价
B&uz;L3 actual year basis 按实际年度计算
k\GcHI- actuals 实货
e**qF=HCw actuarial investigation 精算调查
[HZv8HU| actuarial principle 精算原则
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2.Q:& actuarial report 精算师报告
Q$Q([Au Actuarial Society of Hong Kong 香港精算学会
Npy:! actuarial valuation 精算师估值
6 ~w@PRy actuary 精算师
N//KPh ad referendum agreement 暂定协议;有待覆核的协定
#O dJ"1A| ad valorem duty 从价税;按值征税
*bA.zmzM ad valorem duty system 从价税制
"1M[5\Ax ad valorem fee 从价费
V6reqEh ad valorem tariff 从价关税
R/z=p_6p7` additional allowance 额外免税额
NHZz _a= additional amount for unexpired risk 未过期风险的额外款额
9mTJ|sN:e additional assessable profit 补加应评税利润
hZ additional assessment 补加评税
'(|ofJe! additional commitment 额外承担
_zi| additional commitment vote 额外承担拨款
WEi2=3dV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0Z{ZO*rK additional dependent parent allowance 供养父母额外免税额
~FG]wNgS additional provision 额外拨款
nc|p ) additional stamp duty 附加印花税
G*P#]eO additional tax 补加税罚款;补加税款
^3L0w}# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
7E~;xn; adjudged bankrupt 被裁定破产
|_@>*Vmg adjudicated bankrupt 裁定破产人
IB]l1< adjudication fee 裁定费;评定印花税额手续费;评估契据费
j+
0I-p adjudication of bankruptcy 裁定破产;宣告破产
VS8Rx.? adjudication of insolvency 裁定无力偿还债务
^,T(mKS adjusted actual 经调整的实数;调整后的实数
JrRH\+4K adjusted current assets 经调整的流动资产;调整后的流动资产
j HJ`,# adjusted figure 经调整的数字;调整后的数额
u5f9Jw} adjusted liabilities 经调整的负债;调整后的负债
j\^CV?}sm' adjusted loss 经调整的亏损;调整后的亏损
YglmX"fLf 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
y/ef>ZZ adjusted profit 经调整的利润;调整后的利润
Gu\q%'I adjusted surplus 经调整的盈余额;调整后的盈余额
@QP z#- adjusted value 经调整的价值;调整后的价值
M:B=\&.O adjustment 调整;修订;理算〔保险〕
338k?nHxv adjustment centre 调剂中心
U#WF;q0L adjustment lag 调整过程的时间差距;调整时差
l)l^[2 adjustment mechanism 调整机制
n]o<S+z adjustment of loss 亏损调整
%aVq+kC h adjustment process 调整过程;调整程序
x-&@wMqkc adjustment range 调整幅度
QX'qyojxN administered exchange rate 受管制汇率
vuY~_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5uj?#)N administration expenses 行政费用
CN8Y\<Ar administration fee 手续费;行政费
H%Q7D- administration in bankruptcy 破产管理
;u46Z administration order 遗产管理令
l?n\i]' administrator 管理人;遗产管理人
JO6)-U$7UG administrator of the estate 遗产管理人
g&Vx:fOC admission of debt 债项承认书
pJ'"j 6Q admission of proof 接纳债权证明
#fn)k1 advance 放贷款项;垫付款项;预支款项;预付款项
,M
^<CJ advance account 暂支帐目;预付款帐户
pYmk1!]/ advance compensation 预付补偿金
%S^8c advance from shareholder 股东垫款
.;`AAH'k advance pending reimbursement 预支以待日后付还
K} X&AJ5A advanced economy 先进经济体系
_TQj~W< advancement 预付;预付财产
|[aiJR[Q advances warrant 垫款令
:emiQ advancing 贷出
Iom'Y@x adverse balance 逆差
30T)!y adverse exchange 逆汇
O.M>+~Nw advertisement addressed to shareholders 在报章刊登的致股东通告
Gm^U;u}=f advice for collection 托收通知书
EaY?aAuS: advice of drawing 提款通知书;汇票通知书
,w:U#r~s" advice of payment 付款通知
`Cynj+PCe Advisory Committee [Securities and Futures Commission]
$1L>)S 谘询委员会〔证券及期货事务监察委员会〕
9w"4K. Advisory Committee on Diversification 经济多元化谘询委员会
1JG'%8}#8 affidavit 誓章;遗产申报誓章
L2i_X@/ affidavit of no receipt 述明无收款的誓章
~YWQ2] affiliate 联号;联营公司;附属公司
wIaony affiliated company 附属公司;联号;联营公司
=|y9UlsD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j[J-f@F \Y affordability 负担能力
E,x+JeKV African Development Bank [AfDB] 非洲开发银行
xHLlMn4M after-acquired property 事后取得的财产
r1{@Ucw2 after-hours dealing 市后交易
">,|V-H after-tax profit 税后盈利;税后利润;税后溢利
LG|fq/; agency agreement 代理协议
czgO ;3-C agency expenses 代理机构的开支
.2Elr(&*h agency fee 代理费
yEoF4bt Agency Law 《代理法》
Ww+IWW@ agent 代理人;承销人
u(F_oZ~ agent of company 公司代理人
k|PN0&J agent's fee 代理人费;经纪费
! Y~FLA_ aggregate 总计;总数;总体数字
`MN4uC aggregate amount 总款额;总额
,77d(bR< aggregate assets and liabilities 总体资产与负债
_FU_Ubkr aggregate at constant price 按固定价格计算的总体数字
$AjHbU.I{ aggregate demand 总需求
Ed df2;-. aggregate gross position 总持仓量
?(F6#"/E aggregate limit 总限额
<7Or{:Sc90 aggregate of salaries tax 合计薪俸税
cO+qs[
BQ aggregate performance 总体表现;总体业绩
k&vz7Q`T aggregate supply 总体供应
u5b|#&-mX aggregate surplus 总盈余
BLf>_bUk aggregate total 整体总额
W ]?G}Q; aggregate value 总值;合计价值
X Dm[Gc>(~ aggregated basis 合计基准
pG^ aggregated net chargeable income 合计应课税入息实额
m6\E$;` aggregation 合并计算;合计;总和
~#[yJNYQ aggregation of incomes of husband and wife 夫妇入息合并计算
lc1(t:"[ aggregation of property 财产的总和
qUW!
G&R agio 差价;贴水
4=.89T#< 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{cGK`/\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_Gi4A 《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》
oC: {aK6\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
G+"t/?/ 《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》
/1V xc 6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g._]8{K 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(!7sE9rP agreement for a settlement 授产协议
:vqgGKml$ agreement for assignment 转让协议
bL+_j}{:N agreement for sale 售卖协议;买卖协议
RSyUaA agreement for sale and purchase 买卖协议
y@: h4u"3 agreement for the payment of interest 支付利息协议
r,1!?s^L agreement for the repayment of money 还款协议
}mYx_=+VX agreement of reinsurance 再保险协议
)D5"ap]fX Agricultural Bank of China 中国农业银行
$m{:C;UH air passenger departure tax 飞机乘客离境税
Q4!_>YZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=9boya,> airport tax 机场税
aFb==73aLw alcohol duty 酒精税
.B]MpmpK alienation 让与;让渡;转让
IS{wtuA. alimony 生活费;赡养费
c%2QZ C All Ordinaries Index [AOI] 所有普通股指数
~Z?TFg
all risks 全险;综合险
Xq]w<$
All Sales Record for Stock Market 《股票市场成交报告》
^Y>F|;M# Allied Capital Resources Limited 新联财务有限公司
[P=Jw:E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~hnQUS`A allocation letter 拨款信件
ll<Xz((o allocation of fund 分配款项;预留款项
^w@%cVh allocation of profit 利润分配;溢利分配
*yt=_Q allocation warrant 拨款令
FxtQXu-g allotment 分配;配股
F|o:W75 allotment notice 股份配售通知;配股通知
j_!F*yul allotment of shares 股份分配
7{)G_?Q& allowable 可获宽免;免税的
9~5uaP$S allowable business loss 可扣除的营业亏损
jrlVvzZ allowable expenses 可扣税的支出
~ Ei $nV allowance 免税额;津贴;备抵;准备金
RK'\C\gMDu allowance for debts 债项的免税额
GmeQ`;9, allowance for depreciation by wear and tear 耗损折旧免税额
hz;G$cuEE allowance for funeral expenses 殡殓费的免税额
&0OG*}gi allowance for inflation 为通货膨胀而预留的款项;通胀准备金
\FbvHr, allowance for repairs and outgoings 修葺及支出方面的免税额
mPtZO*Fc allowance to debtor 给债务人的津贴
EyD=q! ZVZ alteration of capital 资本更改
q77;ZPfs8 alternate trustee 候补受托人
/ivJsPH amalgamation 合并
Pmr5S4Ka ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6S'yZQ|b ambit of charges 征税范围;收费范围
8>2.UrC amended valuation 经修订的估值
j9x<Y] American Commodities Exchange 美国商品交易所
nzuX&bSw American Express Bank Limited 美国运通银行
_"Dv
uR American Stock Exchange 美国证券交易所
7a=gH2]& amortization 摊销
*/)c?)" amount due from banks 存放银行同业的款项
o/$} amount due from banks abroad 存放海外银行同业的款项
* J7DY f amount due from holding companies 控股公司欠款
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Mn ; amount due from local banks 存放本港银行同业的款项
SO|NaqWa amount due to banks 银行同业的存款
QuF:p amount due to banks abroad 海外银行同业的存款
!N\@'F! amount due to holding companies 控股公司存款
'8RsN-w amount due to local banks 本港银行同业的存款
Bw)/DM] amount due to outport banks 外埠银行同业的存款
F#,90F' amount for note issue 发行纸币的款额
55nlg>j amount of bond 担保契据的款额
UUYSFa% amount of consideration 代价款额
g|DF[ amount of contribution 供款数额
N=T<_`$5 amount of indebtedness 负债款额
N_kMK amount of principal of the loan 贷款本金额
b,l$1{ amount of rates chargeable 应征差饷数额
(Ft+uuG amount of share capital 股本额
jiV<+T? amount of sums assured 承保款额
^EtMxF@D amount of variation 变动幅度
IXMop7~ amount of vote 拨款数额
ITE{@1 amount payable 应付款额
Xk~D$~4< amount receivable 应收款额
~9,,~db Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=V,mtT analysis 分析
DbBcQ% ancillary risk 附属风险
a?I=
!js annual account 周年帐目;周年帐目报表;年度决算;年结
b(eNmu annual accounting date 年结日期
iTBx\u%{ annual allowance 每年免税额;年积金;年度津贴;年津
&=@IzmA annual balance 年度余额
\+oQd=K@ annual disposable income 每年可动用收入
$B2J
T9 annual estimates 周年预算
sQUM~HD\a annual fee 年费
="1Ind@w!
annual general meeting 周年大会
GfxZ'VIn annual growth rate 年增率;每年增长率
>\-hO&%_ annual long-term supplement 长期个案每年补助金
tzWSA-Li annual pensionable emolument 可供计算退休金的年薪
.;y.]Z/; annual report 年报
Z,
zWuE3 Annual Report on the Consumer Price Index 《消费物价指数年报》
#vz7y(v annual return 周年报表;周年申报表;每年报税表格
Q04al= Annual Return Rules 《周年报表规则》
e8>}) annual review of consumer prices 每年消费物价回顾
qTRsZz@ annual roll-forward basis 逐年延展方式
,8S/t+H annual salary 年薪
=57>!) annual statement 年度报表;年度决算表
oA7tEu Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
n$MO4s8) annuitant 年金受益人
(Z+.45{- annuity 年金
XO>KZV7) annuity contract 年金合约
6y-@iJ*ld; annuity on human life 人寿年金
4M=]wR; antecedent debt 先前的债项
rT=rrvV3g ante-dated cheque 倒填日期支票
(R[[Z,>w. anticipated expenditure 预期开支
m4[ ;(1 anticipated net profit 预期纯利
|{z:IQLv anticipated revenue 预期收入
!P2ro~0/ anti-inflation measure 反通货膨胀措施
: Xda1S anti-inflationary stance 反通货膨胀立场
CmP9Q2 apparent deficit 表面赤字
gDQ^)1k apparent financial solvency 表面偿债能力
G)AqbY apparent partner 表面合伙人
-V*R\,> application for personal assessment 个人入息课税申请书
GL>O4S<` application of fund 资金应用
afCW(zHp application to release as liquidator and to destruct the books of accounts and documents
5N#aXG^9 申请免除清盘人职务及毁灭帐簿与文件
JU 4<|5H appointed actuary 委任精算师
NlA,'`, appointed auditor 委任核数师;委任审计师
oM
X appointed trustee 委任的受托人
lF<]8m%F appointer 委任人
N~nziY*C,* apportioned pro rata 按比例分摊
]{;gw<T apportionment 分配;分摊
^rB8? kt Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aj-Km`5r} apportionment formula 分摊方程式
6B8VfQ9[ apportionment of estate duty 遗产税的分摊
z 4e7PW| appraisal 估价;评估
=Pyj%4Rs appreciable growth 可观增长
prUN)r@U
appreciable impact 显着影响
[$ubNk;!z appreciable increase 可观增长
lB8-Z ow appreciation 增值;升值
lne|5{h appreciation against other currencies 相对其他货币升值
I {SjlN}d appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Eh)fnqs_d} appreciation tax 增值税
o@_q]/Mh appropriation 拨款;拨用;拨付
\,'m</o~, appropriation account 拨款帐目
Oz75V|D Appropriation Bill 拨款法案
0G(/Wb"/ appropriation-in-aid system 补助拨款办法
U"~>jZKk approved assets 核准资产
D5gFXEeh approved basket stock 认可一篮子证券
s-NX o approved budget 核准预算
eFB5=)ld approved charitable donation 认可慈善捐款
CYf$nYR approved charitable institution 认可慈善机构
H-!,yte approved currency 核准货币;认可货币
9sM!`Lz{ approved estimates 核准预算
(=FRmdeYl1 approved estimates of expenditure 核准开支预算
&Gc9VF]o approved overseas insurer 核准海外保险人
(fhb0i- approved overseas trust company 核准海外信托公司
4V"E8rUL( approved pooled investment fund 核准汇集投资基金
zF@/K` approved provident fund scheme 认可公积金计划
h7*J9[$ approved provision 核准拨款
[DYQ"A=)d approved redeemable share 核准可赎回股份
Ky`qskvu approved regional stock 认可地区性证券
=?5]()'*n approved retirement scheme 认可退休金计划
i9:C4',sw0 approved subordinated loan 核准附属贷款
!K#qe Y} arbitrage 套戥;套汇;套利
a)!o @ arbitrageur 套戥者;套汇者
av(6wht8 arbitrary amount 临时款项
3RUy,s arrangement 措施;安排;协定
e_^26^{q arrears 欠款
7kC^
30@T3 arrears of pay 欠付薪酬
+Z,;,5'5G arrears of revenue 逾期未收税款;逾期未收的帐项
Hkg2P,2 articles of association 组织章程;组织细则;组织章程细则
#QZe,"C9` Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
5f rX ascertainment of profit 确定利润
9v#CE! "Asia Clear" “亚洲结算系统”
k<z)WNBf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xPdG*OcX! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\wmN Asian Development Fund [ADF] 亚洲发展基金
.w:DFk^E]b Asian dollar bond 亚洲美元债券
PgAf\.48a Asian dollar market 亚洲美元市场
pP1|&`}ux Asian dollar rate 亚洲美元利率
,S\CC{! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S0$8@"~= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9FF0%*tGo asked price 沽盘;喊价;索价;卖方报价
s$IDLs,WM assessable income 应评税入息
AI2~Jp assessable loss 应评税亏损
[=C6U_vU assessable profit 应评税利润
v<k?Vu assessable value 应评税值
)J=! L\ assessed profit 估定利润
m1b?J3 assessed value 经评估价值
I2XU(pYU assessment 评税;评定;估价;评税单
6]i-E>p3R assessment number 评税编号;估价编号
S*pGMuui assessment of additional tax 补加税评税
Xa[.3=bV? assessment of performance 业绩评估;实绩评价
y4yhF8E>;U Assessor 评税主任
^"E^zHM( asset price bubbles 资产价格泡沫
UB@Rs|) asset-backed securities 具资产保证的证券
ip\sXVR assets accretion 资产增值
z>xmRs
assets and liabilities 资产与负债
rDtY[ assets betterment statement 资产递增表;资产改进表
K&u_R
assets lending 实物放款;有抵押贷款
cUk7i`M;6 assets of the company passing on the death 死者去世时转移的公司资产
.C%<P"=J4h assets pledged as security for liabilities 用作负债抵押的资产
D#aDv0b assets portfolio 资产投资组合
b\f
O8{k assets price 资产价格
#x@$lc=k3 assets quality 资产质素
eNh39er assets realization 资产变现
^+ml5m assets refinancing arrangement 资产再集资安排
t6rRU~;} assets securitization 资产证券化
KA5v +~ assets situated outside Hong Kong 在香港以外地方的资产
_r#Z}HK assets stripping 削减资产;拆卖资产
qyb?49I assets value 资产值
H;mSkRD3N assignee 承让人
VD AaYDi assignment 转让;转让书;转让契
"37lx;CH assignment of interest 权益转让
_=r6=. assignment of letters patent and trade mark 专利证书及商标转让
/*~EO{o assignment of property 物业转让;物业转让书
qfF~D0} assignment right 转让权
D'>_I. assignor 转让人
|*Yr<zt associate 有联系的人;有关连人士;相联者;合伙人;联系人
f^3*)Ni Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Xc++b|k associate member 附属会员
#&+{mCjs associated body corporate 相联法人团体
T}Tp$.gB associated company 相联公司;联属公司
yNBQGSH associated corporation 相联法团
i%iL[id:w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
e}voV0y\v: 公认会计师公会〔英国〕
y`iBFC;_ Association of Futures Exchange Brokers 香港期货经纪协会
q~Hn-5H4Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xxj-
6i association of underwriters 承保人组织
8qoMo7-f assumption of control 接管
Gf6p'(\zun assurance 担保;保险;转易;转易书
E*&vy assurance of interest 权益的转易
Ha#=(9. at 19XX price 按一九XX年价格计算
Ng&%o at a discount 按赔价计算;按贴水价格计算;打折扣
ejKucEgD at a premium 按溢价计算;按升水价格计算
F~ty!(c at call 通知付款;按通知
4(n-_BS at constant market price 按固定市价计算
&$BjV{,/zc at constant price 按固定价格计算
1y&\5kB at cost 按成本计算
@3i\%R)n; at current market price 按当时市价计算;按现时市价计算
bG"~"ipn% at current price 按当时价格计算;按现时价格计算
+.8
\p5 at factor cost 按要素成本计算;按生产要素成本计算
rw[ph[\X at money-of-the-day price 按付款当日价格计算
d7^}tM at or better 按指定或较佳价位〔买卖指令〕
yZ7&b&2nLn at par 按面值计算;平价
(y'hyJo at sight 见票即付
Yu/ID!`Z at the close 按收市盘
krxo"WgD at the opening 按开市盘
OG~gFZr)6 attestation 见证;见证条款
n)/z0n!\ at-the-money option 平价期权
ZmqKQO attorney 受权人;受托代表人
QpH'PYy attornment 新拥有人承认书
-/B+T>[nTb attributable profit 可归属利润
Z3e| UAif attributable share value 可归属股份价值
uh_RGM& Auckland Stock Exchange 奥克兰证券交易所
*tFHM &a auction 拍卖
?5__oT auctioneer 拍卖商
3d8L6GJ audit 审计;核数
[Y/}
^ Audit Commission 审计署
OF>mF~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2>9C-VL2 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
hF?1y `20 audit review 帐目审查
ZgJQ?S$D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L&8~f] audited account 审计帐目;经审计的帐目
jwe *(k]z audited annual account 经审计的周年帐目
lgAoJ[ audited balance sheet 经审计的资产负债表
g9pZ\$J& auditor 核数师;核数主任;审计师
h
f)?1z4 auditor's certificate 核数师证明书;审计师证明书
mM~qBrwL auditor's report 核数师报告;审计师报告
$p8xEcQdU# Aussie bond 澳元债券
T~?Ff|qFC austerity budget 紧缩预算
X #dmo/L8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
:k]1Lm|| Australia All Ordinaries Index 澳洲所有普通股票指数
h^45,E C Australian Dollar [AUD] 澳元
[^n.Pn s Australian Options Market 澳大利亚期权市场
tIi&;tw] Australian Securities Commission 澳洲证券事务监察委员会
dbLZc$vPj Australian Society of Certified Practising Accountants 澳洲执业会计师公会
OO\+J Australian Stock Exchange 澳大利亚证券交易所
YDsb3X<0' Austrian Schilling [ATS] 奥地利先令
;V_e>TyG authentication 认证;鉴证
LP^$AAy authority to purchase 委托购买证;委购书
H'5)UX@LP authorization 认可;核准;授权;授权书
uC vj! authorization by direction 指示授权
"!P3R1;% authorization by instruction 指令授权
%`r$g[<G authorization by warrant 令状授权
5pG}Yk_(x authorization of unit trust 单位信托的认可
tFn)aa~L authorized agent 指定代理人
+ 480 l} authorized capital 法定资本
JG.y,<xW authorized clerk 出市员
\sixI;-2 authorized dealer 认可交易商
2DrM3ZU8 authorized financial institution 认可财务机构
9=M$AB authorized fund 认可基金
7"D",1h authorized fund house 获授权的基金公司;认可基金公司
2|y"!JqE1 authorized institution 认可机构
+/7?HGf authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SR
hiQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yzn%<H~ authorized insurer 获授权保险人;获认可承保人
GVr1`l authorized investment 特准投资项目
TqQB@-! authorized person 获授权人
/HEw-M9z authorized representative 获授权代表
j;Gtu authorized share capital 法定股本
7WqH&vU| automated quotation system 自动报价系统
g =hg%gRy" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Paq4 自动交易系统〔香港期货交易所有限公司〕
2qNt,;DQ automatic adjustment mechanism 自动调整机制
$Wol?)z automatic adjustment system 自动调整系统
MY)O^I X$ Automatic Clearing House 自动票据交换所
r6Dz;uz automatic exchange rates accumulation system 自动化汇率累集系统
rKc9b<Ir Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
s^TZXCyF o automatic teller machine [ATM] 自动柜员机
Wi<m{.%\E autopay 自动转帐
=s{> Fsm1 available assets 可用资产
AN m
d! available fiscal reserve 现存财政储备
>uB?rGcM available profit 可用利润
CW K7wZM Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
uZYF(Yu average 平均;平均数;海损
}tuC} average basic salary 平均基本薪金
t3ZOco@~P average consumer expenditure 平均消费开支;一般消费开支
XJB)rP average cost 平均成本
gg/-k;@ Rf average cost of land production 增辟土地平均成本
]0OR_'?, average daily turnover 平均每日成交额
2'Uu:Y^ average daily wage rate 平均每日工资率
J{<X7uB average expenditure pattern 平均开支模式
CxmKz78 average growth rate 平均增长率
:Ov6_x]* average net fixed assets 固定资产平均净值
z6P$pqyF average of relatives 相对价格平均数
RC"MdcD:]y average price 平均价格
=%O6:YM
average propensity to consume 平均消费倾向;一般消费倾向
fbvL7*
( average propensity to save 平均储蓄倾向;一般储蓄倾向
~=LE0. 3[ average rate 平均率
hE/cd1iJ$ average revenue 平均收入;平均收益
) q4[zv9 average stock 平均库存;平均存货
B-Hrex] average yearly rent 平均年租
e>OoyDZ@R avoidance of double taxation 避免双重课税
UDFDJm$ avoidance of tax 避税