A:
${hyNt A share A股;甲类股份
]urK$ abatement of tax 减税;减扣免税额
F2IC$:e
M ABN AMRO Bank N.V. 荷兰银行
N9i}p^F<_ above-the-line expenditure 线上项目支出;经常预算支出
6Xdtr above-the-line receipt 线上项目收入;经常预算收入
29"mE;j ABSA Asia Limited 南非联合亚洲有限公司
bK3B3r#$ absolute change 绝对数值变更
O.*jR`l absolute expenditure 实际开支
sA/,+aM absolute guideline figure 绝对准则数字
2BHKS-J* absolute interest 绝对权益
;#3ekl{-g absolute order of discharge 绝对破产解除令
.Qd}.EG absolute profit margin 绝对利润幅度
%6AYCN?Ih absolute value 实值;绝对值
&&X$d!V absolutely vested interest 绝对既得权益
g-."sniP$g absorbed cost 已吸收成本;已分摊成本
Uh|TDuM absorption 吸收;分摊;合并
|]^l^e6m absorption rate 吸收率;摊配率;分摊率
Dba+z-3Nzy ACB Finance Limited 亚洲商业财务有限公司
AK6=Ydu acceptable form of reciprocity 合理的互惠条件
<O ;&qT*b acceptable rate 适当利率;适当汇率
aSRjFL^ acceptance agreement 承兑协议
7egq4gN]2Y acceptance for honour 参加承兑
y k?SD1hj acceptor 承兑人;接受人;受票人
FyCBNtCv acceptor for honour 参加承兑人
7g-Dfg.w accident insurance 意外保险
#`/bQ~s Accident Insurance Association of Hong Kong 香港意外保险公会
dIma{uv accident insurance scheme 意外保险计划
$h,d?
.u6w accident year basis 意外年度基准
21U&Ww accommodation 通融;贷款
aZ$/<|y~:_ accommodation bill 通融票据;空头票据
>GgE,h accommodation party 汇票代发人
iBucT"d] account balance 帐户余额;帐户结余
FtE90=$ account book 帐簿
-(!uC+BZX account collected in advance 预收款项
Q*gnAi&.# account current book 往来帐簿
^[#=L4 account of after-acquired property 事后取得的财产报告
4iwf\# account of defaulter 拖欠帐目
C?/r; account payable 应付帐款
)`^ /(YG account payee only [A/C payee only] 只可转帐;存入收款人帐户
>z QNHSi account receivable 应收帐款
2SYKe$e account receivable report 应收帐款报表
Wj&nUp{ account statement 结单;帐单;会计财务报表
fTcY"A,2 account title 帐户名称;会计科目
&Y+e=1a+ accountant's report 会计师报告
\Dfm(R Accountant's Report Rules 会计师报告规则
WVOoHH accounting and auditing procedure 会计与审计程序;会计与核数程序
M_Bu,<q^ Accounting Arrangements 《会计安排》
e^zHw^js accounting basis 会计基础
CI^[I\$& accounting by Official Receiver 破产管理署署长呈交的帐目
syRN4 Accounting Circular 《会计通告》
d.p'pGL accounting class 会计类别
~T%Ui#Gc accounting date 记帐日期;会计结算日期
`%Q&</X accounting for money 款项核算
q(gjT^aN Accounting Officer 会计主任
U9
bWU' accounting period 会计报告期;会计期
L!,d"wuD accounting policy 会计政策;会计方针
"Kq>#I'%W accounting practice 会计惯例
q4/909x= accounting principle 会计准则
gGEIK0\{ accounting record 会计记录
`]jqQr97 accounting report 会计报告
;g+]klR! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xz8G}Ku Accounting Society of China 中国会计学会
P_&p=${ accounting statement 会计报表
6Cv.5Vhx accounting system 会计制度;会计系统
0elxA8Z~e accounting transaction 会计事项;帐务交易
E=]]b;u-n accounting treatment 会计处理
,5{$+ accounting year 会计年度
f}iU& 3S accretion 增值;添加
>?I/;R.- accrual 应计项目;应累算数目
gfN2/TDC]P accrual basis 应计制;权责发生制
-uj3'g(;w accrual basis accounting 应计制会计;权责发生制会计
9 I{/zKq accrue 应累算;应计
35_)3R) accrued benefit 应累算利益
8vSIf+ accrued charges 应计费用
:IZ"D40m" accrued cumulative preference share dividend 应累算的累积优先股股息
YG`?o accrued expenses 应累算费用
I3(d<+M accrued interest payable 应付利息;应计未付利息
RgZOt[!. accrued interest receivable 应收利息;应计未收利息
$gvr
-~ accrued right 累算权益
R/~,i;d> accruing profit 应累算的利润
"VTF}#Uo accumulated fiscal reserve 累积财政储备
4MLH+/e accumulated profit 累积利润;滚存溢利
<#*.}w~ accumulated reserve 累积储备
! %Ny0JkO accumulation of surplus income 累积收益盈余
A
gWPa.'3 acquired assets 既得资产
hqDqt"dKz acquisition 收购;购置;取得
g`[$XiR acquisition cost 购置成本
o\!qcoE2W acquisition expenses 购置费用
rt}^4IqL acquisition of 100% interest 收购全部股权
5JSrrpGr acquisition of control 取得控制权
X{Zm9T acquisition of fixed assets 购置固定资产
5k$vlC#[H acquisition of shell “买壳”
pW|u P8# acquisition price 收购价
FFvCi@oT act of God 天灾
,b|-rU\ acting partner 执事合伙人
pj8azFZ active market 买卖活跃的市场;交投畅旺的市场;旺市
#{PmNx%M active partner 积极参与的合伙人
=w%O a< active trading 交投活跃
Bp_wnd actual circulation 实际流通
k\aK?(.RC7 actual cost 实际成本
bRsTBp;R`I actual expenditure 实际开支;实际支出
#fDs[ actual income 实际入息;实际收入;实际收益
tC)6 actual market 现货市场
DNP@A4~ actual price 现货价;实际价格
MKg,!TELe actual profit 实际利润
LW:1/w&pv actual quotation 实盘;实际价位;实际报价
<Ef[c@3 actual year basis 按实际年度计算
[Qj;/ actuals 实货
T?wzwGp-[ actuarial investigation 精算调查
lm0N5(XP actuarial principle 精算原则
3)N\'xFh@ actuarial report 精算师报告
cUk*C Actuarial Society of Hong Kong 香港精算学会
5kMWW*Xtf actuarial valuation 精算师估值
fZ{[]dn[ actuary 精算师
(S/F)? ad referendum agreement 暂定协议;有待覆核的协定
Nneo{j ad valorem duty 从价税;按值征税
&c%Y<1e`% ad valorem duty system 从价税制
^jSsa ad valorem fee 从价费
8@\7&C(g17 ad valorem tariff 从价关税
}NCL>l;q additional allowance 额外免税额
vHKlLl>*2 additional amount for unexpired risk 未过期风险的额外款额
bS!\#f%9" additional assessable profit 补加应评税利润
r'4:)~]s additional assessment 补加评税
zm#nV
Y` additional commitment 额外承担
K=\O5#F?3 additional commitment vote 额外承担拨款
\'v(Xp6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[V}, tO|
additional dependent parent allowance 供养父母额外免税额
7E7dSq additional provision 额外拨款
9A$m$ additional stamp duty 附加印花税
.~D>5 JnEk additional tax 补加税罚款;补加税款
%,q.),F Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
{D`T0qPT[ adjudged bankrupt 被裁定破产
>U!*y4 adjudicated bankrupt 裁定破产人
01@t~v3!Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
q1{H~VSn" adjudication of bankruptcy 裁定破产;宣告破产
z\!K<d"Xv adjudication of insolvency 裁定无力偿还债务
EL{vFP adjusted actual 经调整的实数;调整后的实数
wdas1 adjusted current assets 经调整的流动资产;调整后的流动资产
;;U:Jtn2 adjusted figure 经调整的数字;调整后的数额
;H0 {CkH adjusted liabilities 经调整的负债;调整后的负债
!CY&{LEYn0 adjusted loss 经调整的亏损;调整后的亏损
E-2eOT 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
[2c{k adjusted profit 经调整的利润;调整后的利润
, H
kj1x adjusted surplus 经调整的盈余额;调整后的盈余额
sM2MLh 'D adjusted value 经调整的价值;调整后的价值
\2v"YVWw
adjustment 调整;修订;理算〔保险〕
[.,>wo~ adjustment centre 调剂中心
5K%Wa]W adjustment lag 调整过程的时间差距;调整时差
,_
2x{0w:> adjustment mechanism 调整机制
gFN9jM adjustment of loss 亏损调整
n6Z|Q@F adjustment process 调整过程;调整程序
YTaLjITG adjustment range 调整幅度
D-p.kA3MJ administered exchange rate 受管制汇率
1Y j~fb( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t0E 51Ic@ administration expenses 行政费用
V9%aBkf8w administration fee 手续费;行政费
+0$/y]k administration in bankruptcy 破产管理
45 >XKr.% administration order 遗产管理令
X` YwP/D administrator 管理人;遗产管理人
@C8DZ5) administrator of the estate 遗产管理人
o*S"KX$ admission of debt 债项承认书
@mQ:7-,~ admission of proof 接纳债权证明
I/J7rkf advance 放贷款项;垫付款项;预支款项;预付款项
r7mD{0s* advance account 暂支帐目;预付款帐户
^"8wUsP advance compensation 预付补偿金
f>$``.O advance from shareholder 股东垫款
y'C-[nk advance pending reimbursement 预支以待日后付还
6sfwlT advanced economy 先进经济体系
))h6~1` advancement 预付;预付财产
Fj
p.T; advances warrant 垫款令
V*[b}Xew advancing 贷出
vIGw6BJI adverse balance 逆差
UK[v6".^h adverse exchange 逆汇
()T[$.( advertisement addressed to shareholders 在报章刊登的致股东通告
;3'NMk advice for collection 托收通知书
SI:ifR&T advice of drawing 提款通知书;汇票通知书
e&<yX advice of payment 付款通知
:;]Oc Advisory Committee [Securities and Futures Commission]
?)4?V\$ 谘询委员会〔证券及期货事务监察委员会〕
;t#]2<d* Advisory Committee on Diversification 经济多元化谘询委员会
{tP%epQ affidavit 誓章;遗产申报誓章
p<Z3tD;Z affidavit of no receipt 述明无收款的誓章
\E1U@6a affiliate 联号;联营公司;附属公司
&dB-r&4;+ affiliated company 附属公司;联号;联营公司
:3h{ A`u affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lEjwgk { affordability 负担能力
+~zXDBS9 African Development Bank [AfDB] 非洲开发银行
uq3{hB# after-acquired property 事后取得的财产
NPnHH:\; after-hours dealing 市后交易
8T[
6J{|C after-tax profit 税后盈利;税后利润;税后溢利
<=K qcHb agency agreement 代理协议
z9/G4^qF agency expenses 代理机构的开支
:*514N agency fee 代理费
cR7wx 0Aj Agency Law 《代理法》
fK}h"iH+K agent 代理人;承销人
OTWkUB{ agent of company 公司代理人
5f'DoT agent's fee 代理人费;经纪费
$RX'(/ aggregate 总计;总数;总体数字
IXLO>>` aggregate amount 总款额;总额
8TV;Rtl aggregate assets and liabilities 总体资产与负债
Ol/\t aggregate at constant price 按固定价格计算的总体数字
+\
_{x/u1 aggregate demand 总需求
NR%Y+8^M aggregate gross position 总持仓量
,Z9>h[JF aggregate limit 总限额
{BBw$m, o aggregate of salaries tax 合计薪俸税
RrrK*Fk8= aggregate performance 总体表现;总体业绩
unl1*4e+ aggregate supply 总体供应
K]oM8H1 aggregate surplus 总盈余
^y.nDs%ZT7 aggregate total 整体总额
-F/st aggregate value 总值;合计价值
4p`XG1Pt aggregated basis 合计基准
D|bBu aggregated net chargeable income 合计应课税入息实额
R"Liz3Vl% aggregation 合并计算;合计;总和
6SM:x]`##, aggregation of incomes of husband and wife 夫妇入息合并计算
AbwbAm+ aggregation of property 财产的总和
FVsj; agio 差价;贴水
83~ i:+; 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》
pcS+o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@ T;L$x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
klOp ^w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rnFM/GAy 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
kfb/n)b' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]DG?R68DQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>QE{O.Z agreement for a settlement 授产协议
^ZeJ[t&!# agreement for assignment 转让协议
NLd``=& agreement for sale 售卖协议;买卖协议
}-p[V$:S agreement for sale and purchase 买卖协议
gT+Bhr agreement for the payment of interest 支付利息协议
=s97Z- agreement for the repayment of money 还款协议
VL+C&k v] agreement of reinsurance 再保险协议
$& ~;@*[ Agricultural Bank of China 中国农业银行
D87|q4 air passenger departure tax 飞机乘客离境税
&-yGVx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\YJy#2K airport tax 机场税
t q50fq' alcohol duty 酒精税
/TQ}}
YVw alienation 让与;让渡;转让
<lxD}DH= alimony 生活费;赡养费
4DWwbO All Ordinaries Index [AOI] 所有普通股指数
fIC9WbiH- all risks 全险;综合险
P'Q$d+F, All Sales Record for Stock Market 《股票市场成交报告》
m*0,s Allied Capital Resources Limited 新联财务有限公司
L6P1L) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DC+wD
Bp; allocation letter 拨款信件
5`[n8mU allocation of fund 分配款项;预留款项
^)yTBn, allocation of profit 利润分配;溢利分配
}u{gR:lZ allocation warrant 拨款令
gYAF'? allotment 分配;配股
\,UZX&ip allotment notice 股份配售通知;配股通知
;;s* Ohh allotment of shares 股份分配
,8G{]X) allowable 可获宽免;免税的
Y(VJbm` allowable business loss 可扣除的营业亏损
x|64l`Vp(: allowable expenses 可扣税的支出
vEe NW allowance 免税额;津贴;备抵;准备金
9.O8/0w7LV allowance for debts 债项的免税额
aT l c allowance for depreciation by wear and tear 耗损折旧免税额
M[5[N{ allowance for funeral expenses 殡殓费的免税额
ks;%*d allowance for inflation 为通货膨胀而预留的款项;通胀准备金
`\Ku]6J]5 allowance for repairs and outgoings 修葺及支出方面的免税额
.ae O}^ allowance to debtor 给债务人的津贴
Px@/Q alteration of capital 资本更改
S&jesG-F alternate trustee 候补受托人
S]3Ev#> amalgamation 合并
R\Z:n* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NF$\^WvYSP ambit of charges 征税范围;收费范围
N[|Nxm0z/C amended valuation 经修订的估值
X~.f7Ao[ American Commodities Exchange 美国商品交易所
1n*W2:,z American Express Bank Limited 美国运通银行
~`#-d ^s: American Stock Exchange 美国证券交易所
.S\&L-{ amortization 摊销
.3 pbuU amount due from banks 存放银行同业的款项
rEZ8eeB[3 amount due from banks abroad 存放海外银行同业的款项
Wo$%9!W amount due from holding companies 控股公司欠款
$K~LM8_CKy amount due from local banks 存放本港银行同业的款项
xvLn'8H. amount due to banks 银行同业的存款
$gle8Z- amount due to banks abroad 海外银行同业的存款
>cmE
t amount due to holding companies 控股公司存款
_A_ A$N~9 amount due to local banks 本港银行同业的存款
3B0lb"e amount due to outport banks 外埠银行同业的存款
f2)XP$: amount for note issue 发行纸币的款额
-]G(ms;}/Y amount of bond 担保契据的款额
XkKC! amount of consideration 代价款额
?|;yVew amount of contribution 供款数额
-5G)?J/* amount of indebtedness 负债款额
D]! aT+ amount of principal of the loan 贷款本金额
J<n+\F-s amount of rates chargeable 应征差饷数额
?`?T7w|3
y amount of share capital 股本额
*y[PNqyd amount of sums assured 承保款额
1m<RwI3s amount of variation 变动幅度
5 +9Ze9 amount of vote 拨款数额
s'P( ,!f amount payable 应付款额
}peBR80tQ amount receivable 应收款额
n7LfQWc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U4?(A@z9^ analysis 分析
Q'apG)0I ancillary risk 附属风险
)n7l'}o?+ annual account 周年帐目;周年帐目报表;年度决算;年结
`RQ#. annual accounting date 年结日期
JeH;v0 annual allowance 每年免税额;年积金;年度津贴;年津
-l+P8:fL~ annual balance 年度余额
FXKF\1`(H annual disposable income 每年可动用收入
OIb annual estimates 周年预算
}b3/b annual fee 年费
$.6K!x{( annual general meeting 周年大会
JEn3`B!* annual growth rate 年增率;每年增长率
Z*{]
, annual long-term supplement 长期个案每年补助金
{Ng oYl annual pensionable emolument 可供计算退休金的年薪
Rxpn~QQ annual report 年报
{xcZ*m!B Annual Report on the Consumer Price Index 《消费物价指数年报》
1tzV8(7 annual return 周年报表;周年申报表;每年报税表格
*2"6fX[ Annual Return Rules 《周年报表规则》
6"T['6:j annual review of consumer prices 每年消费物价回顾
w [>;a.$ annual roll-forward basis 逐年延展方式
UsVMoX^ annual salary 年薪
i yYJR annual statement 年度报表;年度决算表
$Byj}^ ;1 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Lju7,/UD annuitant 年金受益人
6+rlXmd annuity 年金
!#ri5{od annuity contract 年金合约
vZ7gS annuity on human life 人寿年金
FaTa(3$% antecedent debt 先前的债项
tU wRE|_ ante-dated cheque 倒填日期支票
G>qZxy`c anticipated expenditure 预期开支
".*x!l0y7 anticipated net profit 预期纯利
co 4h*?q anticipated revenue 预期收入
n#Dv2 E=6 anti-inflation measure 反通货膨胀措施
gB,G.QM*6 anti-inflationary stance 反通货膨胀立场
S&nxok`e^ apparent deficit 表面赤字
#(Or|\t apparent financial solvency 表面偿债能力
Id'RL2Kq*& apparent partner 表面合伙人
T<yP* b2E application for personal assessment 个人入息课税申请书
l|`9:H application of fund 资金应用
]-o"}"3Ef application to release as liquidator and to destruct the books of accounts and documents
eg+!*>GaX 申请免除清盘人职务及毁灭帐簿与文件
"ceed)(: appointed actuary 委任精算师
Yx'res4e appointed auditor 委任核数师;委任审计师
?C0l~:j7D appointed trustee 委任的受托人
dGfVZDsr] appointer 委任人
gxPx&Z6jF apportioned pro rata 按比例分摊
O^>jdl!TZ apportionment 分配;分摊
_:n b&B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
3q[WHwmm apportionment formula 分摊方程式
8{U-m0v apportionment of estate duty 遗产税的分摊
FxG7Pk+= appraisal 估价;评估
6Z?j AXGSq appreciable growth 可观增长
Z!xVgM{ appreciable impact 显着影响
|xr%6 [Ff appreciable increase 可观增长
n@C~ev@%S appreciation 增值;升值
X#a`K]!B appreciation against other currencies 相对其他货币升值
57{oh") appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{)f~#37 appreciation tax 增值税
ExSe=4q# appropriation 拨款;拨用;拨付
G}@#u9 appropriation account 拨款帐目
j Ib Appropriation Bill 拨款法案
DH DZ_t: appropriation-in-aid system 补助拨款办法
eg"Gjp-4= approved assets 核准资产
_zxLwU1(x approved basket stock 认可一篮子证券
ulHn#) approved budget 核准预算
8 S`9dSc approved charitable donation 认可慈善捐款
3Rg}+[b
approved charitable institution 认可慈善机构
fyz
nuUl approved currency 核准货币;认可货币
egR9AEJvz approved estimates 核准预算
O[17";P approved estimates of expenditure 核准开支预算
s}&bJ"!Z approved overseas insurer 核准海外保险人
RIM`omM approved overseas trust company 核准海外信托公司
"yziXT@V approved pooled investment fund 核准汇集投资基金
d&cU* approved provident fund scheme 认可公积金计划
SQsSa1 approved provision 核准拨款
%,@vWmn approved redeemable share 核准可赎回股份
?8dVH2W. approved regional stock 认可地区性证券
sGDV]~E approved retirement scheme 认可退休金计划
j;yf8Nf approved subordinated loan 核准附属贷款
!2CL1j0( arbitrage 套戥;套汇;套利
Mkp/0|Q* arbitrageur 套戥者;套汇者
k?BJdg)xJ arbitrary amount 临时款项
qVjWV$j arrangement 措施;安排;协定
5lKJll^2: arrears 欠款
%ugHhS! arrears of pay 欠付薪酬
MJ<Jb ,D1 arrears of revenue 逾期未收税款;逾期未收的帐项
{cK^,?x articles of association 组织章程;组织细则;组织章程细则
I|oT0y& Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
b/$km?R ascertainment of profit 确定利润
:vx$vZb "Asia Clear" “亚洲结算系统”
A|#`k{+1- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J`M&{UP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|XYEn7^r Asian Development Fund [ADF] 亚洲发展基金
eC
DIwB28 Asian dollar bond 亚洲美元债券
wCMQPt)VS Asian dollar market 亚洲美元市场
+`mGK:> Asian dollar rate 亚洲美元利率
ymY1o$qWB} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5OIc(YhYf Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r90+,aLM#? asked price 沽盘;喊价;索价;卖方报价
n>,L=wV assessable income 应评税入息
;:S&F assessable loss 应评税亏损
e[u?_h assessable profit 应评税利润
{",MCu_V assessable value 应评税值
2 gq$C" assessed profit 估定利润
GJi~y assessed value 经评估价值
05Fz@31~ assessment 评税;评定;估价;评税单
148V2H) assessment number 评税编号;估价编号
?[TfpAtQ` assessment of additional tax 补加税评税
dCYCHHHF assessment of performance 业绩评估;实绩评价
Zt
-1h{7 Assessor 评税主任
+ Y.1)i} asset price bubbles 资产价格泡沫
_R|Ify#J asset-backed securities 具资产保证的证券
_Jz8{` " assets accretion 资产增值
aeyNdMk- assets and liabilities 资产与负债
#H [Bb2(j assets betterment statement 资产递增表;资产改进表
4rK{-jvh>m assets lending 实物放款;有抵押贷款
D(W,yq~7uY assets of the company passing on the death 死者去世时转移的公司资产
`Ycf]2.,$ assets pledged as security for liabilities 用作负债抵押的资产
R9We/FhOY assets portfolio 资产投资组合
FQ%c~N assets price 资产价格
@K223?c8l assets quality 资产质素
Y&H}xn assets realization 资产变现
2N#$X'8 assets refinancing arrangement 资产再集资安排
<%}QDO8\i assets securitization 资产证券化
h/eR assets situated outside Hong Kong 在香港以外地方的资产
~na!@<zB{ assets stripping 削减资产;拆卖资产
2'jOP"G assets value 资产值
#qU-j/Qf assignee 承让人
V~DMtB7 assignment 转让;转让书;转让契
A$0H
.F> assignment of interest 权益转让
j!~l,::$"X assignment of letters patent and trade mark 专利证书及商标转让
c'6g*%2k assignment of property 物业转让;物业转让书
'XQ`g CF= assignment right 转让权
<oKGD50# assignor 转让人
l}^3fQXI associate 有联系的人;有关连人士;相联者;合伙人;联系人
Kemw^48ts
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GY3 Wj associate member 附属会员
;rI@*An associated body corporate 相联法人团体
zQ?!f#f associated company 相联公司;联属公司
'mCe=Y associated corporation 相联法团
2=0DCF;Bv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A,-6|&F 公认会计师公会〔英国〕
rVvR!"//yH Association of Futures Exchange Brokers 香港期货经纪协会
5hj
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d4:`@* association of underwriters 承保人组织
CQ7{1,?2 assumption of control 接管
qs\2Z@; assurance 担保;保险;转易;转易书
9Gy assurance of interest 权益的转易
+:=(#Y at 19XX price 按一九XX年价格计算
(YBMsh at a discount 按赔价计算;按贴水价格计算;打折扣
vE6mOM!_L at a premium 按溢价计算;按升水价格计算
~0$NJrUy at call 通知付款;按通知
-\ZcOXpMx= at constant market price 按固定市价计算
5*PYT=p} at constant price 按固定价格计算
`0H g y= at cost 按成本计算
c$S{^IQ at current market price 按当时市价计算;按现时市价计算
cEW0;\$ at current price 按当时价格计算;按现时价格计算
mE O\r|A at factor cost 按要素成本计算;按生产要素成本计算
8,D 2^Gg at money-of-the-day price 按付款当日价格计算
(@X~VACT at or better 按指定或较佳价位〔买卖指令〕
Wc3kO'J at par 按面值计算;平价
fy@avo9 at sight 见票即付
Mwb/jTp at the close 按收市盘
;Mm7n12z C at the opening 按开市盘
7A\Cbu2tf attestation 见证;见证条款
7g=2Z[o at-the-money option 平价期权
k$5 s{q attorney 受权人;受托代表人
f:*vr['d attornment 新拥有人承认书
G)#$]diNuX attributable profit 可归属利润
1"8yLvtn attributable share value 可归属股份价值
:(dHY Auckland Stock Exchange 奥克兰证券交易所
nMDxH$O auction 拍卖
rWys'uc auctioneer 拍卖商
&uP~rEJl+ audit 审计;核数
o)6p A^+ Audit Commission 审计署
h1 WT Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sAo&
uZ 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〕
W)'*m-I audit review 帐目审查
MUOa@O, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DU%w1+u audited account 审计帐目;经审计的帐目
1}hIW":3Sr audited annual account 经审计的周年帐目
4%WzIzRb audited balance sheet 经审计的资产负债表
_(J&aY\ auditor 核数师;核数主任;审计师
g&dPd7 auditor's certificate 核数师证明书;审计师证明书
IcP)FB4 auditor's report 核数师报告;审计师报告
4=uhh
Aussie bond 澳元债券
64Lx-avf austerity budget 紧缩预算
R [H+qr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
['z[ Australia All Ordinaries Index 澳洲所有普通股票指数
7\_o.(g#- Australian Dollar [AUD] 澳元
4tg<iH{ Australian Options Market 澳大利亚期权市场
XxHx:mi Australian Securities Commission 澳洲证券事务监察委员会
w6`9fX6{h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5tQ1fJze Australian Stock Exchange 澳大利亚证券交易所
aKU*j9A?;Z Austrian Schilling [ATS] 奥地利先令
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4CjA3 authentication 认证;鉴证
+% /s*EC'w authority to purchase 委托购买证;委购书
0CSv10Tg authorization 认可;核准;授权;授权书
Bwr3jV?S authorization by direction 指示授权
dd2[yKC` authorization by instruction 指令授权
OY[e.N
t& authorization by warrant 令状授权
Cs2;z:O] authorization of unit trust 单位信托的认可
?!qY,9lhH authorized agent 指定代理人
e \O/H< authorized capital 法定资本
'=][J_ authorized clerk 出市员
(}. @b|s authorized dealer 认可交易商
MO;X>D = authorized financial institution 认可财务机构
e1//4H::t authorized fund 认可基金
A+@&" authorized fund house 获授权的基金公司;认可基金公司
rt
JtK6t authorized institution 认可机构
m*e{\)rd# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
9rh}1eo7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hdTzCfeZ5@ authorized insurer 获授权保险人;获认可承保人
!lo/xQ< authorized investment 特准投资项目
}b 1cLchl authorized person 获授权人
CJ}5T]WZ authorized representative 获授权代表
@FdSFQ/9 authorized share capital 法定股本
#plY\0E@ automated quotation system 自动报价系统
~>9_(L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q2HYiH^L 自动交易系统〔香港期货交易所有限公司〕
4k./(f2+ automatic adjustment mechanism 自动调整机制
O25lLNmO automatic adjustment system 自动调整系统
8* Jw0mSw Automatic Clearing House 自动票据交换所
8H[:>;SI automatic exchange rates accumulation system 自动化汇率累集系统
S/;bU: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R_=6GZH$G automatic teller machine [ATM] 自动柜员机
zB yqD$ autopay 自动转帐
-i-? .: available assets 可用资产
Z{'i F available fiscal reserve 现存财政储备
tTd\| available profit 可用利润
|bgo;J/ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
@cU&n6C@ average 平均;平均数;海损
boG_f@dv( average basic salary 平均基本薪金
:[;hu}!& average consumer expenditure 平均消费开支;一般消费开支
[w ;kkMJAy average cost 平均成本
\h8 <cTQ average cost of land production 增辟土地平均成本
-G6U$ average daily turnover 平均每日成交额
Ty88}V average daily wage rate 平均每日工资率
Z`YJBcXR average expenditure pattern 平均开支模式
}i!J/tJ)b average growth rate 平均增长率
Z|}G6]h average net fixed assets 固定资产平均净值
$XoQ]}"O average of relatives 相对价格平均数
o M Zq+> average price 平均价格
r(gXoq_w average propensity to consume 平均消费倾向;一般消费倾向
!?Wp+e6 average propensity to save 平均储蓄倾向;一般储蓄倾向
DBP9{ x$ average rate 平均率
8QMPY[{ average revenue 平均收入;平均收益
!ct4;.2
D average stock 平均库存;平均存货
dH( ('u[ average yearly rent 平均年租
NHlk|Y#6b avoidance of double taxation 避免双重课税
uslQ*7S[^ avoidance of tax 避税