A:
P
~rT uj A share A股;甲类股份
`)n/J+g abatement of tax 减税;减扣免税额
e13' dCG ABN AMRO Bank N.V. 荷兰银行
78h!D[6 above-the-line expenditure 线上项目支出;经常预算支出
VlFhfOR6t above-the-line receipt 线上项目收入;经常预算收入
shuoEeoo ABSA Asia Limited 南非联合亚洲有限公司
$,8}3R5} absolute change 绝对数值变更
J/>9w absolute expenditure 实际开支
["BD,mB absolute guideline figure 绝对准则数字
Xf%wW[~ absolute interest 绝对权益
ojbms>a absolute order of discharge 绝对破产解除令
i~ITRi@ absolute profit margin 绝对利润幅度
7*C>4Gs absolute value 实值;绝对值
Jq8:33s absolutely vested interest 绝对既得权益
<7*d2 absorbed cost 已吸收成本;已分摊成本
W{X5~w( absorption 吸收;分摊;合并
cL+bMM$4r~ absorption rate 吸收率;摊配率;分摊率
C+vk9:" ACB Finance Limited 亚洲商业财务有限公司
Xmv^O acceptable form of reciprocity 合理的互惠条件
@$R^-_m acceptable rate 适当利率;适当汇率
\rSofn#c acceptance agreement 承兑协议
uZXG" acceptance for honour 参加承兑
\}:;kO4f acceptor 承兑人;接受人;受票人
6QX2&[qWS acceptor for honour 参加承兑人
|'!9mvt= accident insurance 意外保险
M d.^r5r Accident Insurance Association of Hong Kong 香港意外保险公会
d 6=Z=4w accident insurance scheme 意外保险计划
!f01.Tq8 accident year basis 意外年度基准
owe6ge7m
accommodation 通融;贷款
Q60'5Wt accommodation bill 通融票据;空头票据
Q7pjF`wu accommodation party 汇票代发人
d37|o3oC account balance 帐户余额;帐户结余
r68d\N`. account book 帐簿
%mNd9 ]< account collected in advance 预收款项
XLj|y#h account current book 往来帐簿
n0vhc; d account of after-acquired property 事后取得的财产报告
Psw<9[ account of defaulter 拖欠帐目
NxrfRhaU3 account payable 应付帐款
3Q2z+`x' account payee only [A/C payee only] 只可转帐;存入收款人帐户
OR<%h/ \f account receivable 应收帐款
.9$
7
+ account receivable report 应收帐款报表
"W@>lf?" account statement 结单;帐单;会计财务报表
0}wmBSl account title 帐户名称;会计科目
+?ilTU accountant's report 会计师报告
qK,PuD7i" Accountant's Report Rules 会计师报告规则
!CUX13/0 accounting and auditing procedure 会计与审计程序;会计与核数程序
6fV;V:1{ Accounting Arrangements 《会计安排》
ij&T\):d accounting basis 会计基础
UhbGU G accounting by Official Receiver 破产管理署署长呈交的帐目
1JY3c
M Accounting Circular 《会计通告》
UUR` m accounting class 会计类别
+qee8QH accounting date 记帐日期;会计结算日期
5K {{o'' accounting for money 款项核算
S&{#sl#e Accounting Officer 会计主任
AI9#\$aGV accounting period 会计报告期;会计期
@%gth@8 accounting policy 会计政策;会计方针
J?oEzf;M accounting practice 会计惯例
8Uoqj=5F accounting principle 会计准则
aB2t /ua accounting record 会计记录
!"bU|a accounting report 会计报告
-^WW7 g` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A k+MREG Accounting Society of China 中国会计学会
nRh.;G accounting statement 会计报表
<4RP:2# accounting system 会计制度;会计系统
sG:tyvln accounting transaction 会计事项;帐务交易
A ^X 1 accounting treatment 会计处理
Dz<vIMLF{ accounting year 会计年度
Q)93+1] accretion 增值;添加
[zr2\( accrual 应计项目;应累算数目
P|rreSv* accrual basis 应计制;权责发生制
\PM5B"MDZ accrual basis accounting 应计制会计;权责发生制会计
p&W{g$D> accrue 应累算;应计
.Gn-` accrued benefit 应累算利益
r(p@{L185 accrued charges 应计费用
I0v4TjHH accrued cumulative preference share dividend 应累算的累积优先股股息
VPUm4%?p$
accrued expenses 应累算费用
FV5~sy accrued interest payable 应付利息;应计未付利息
2i~zAD' accrued interest receivable 应收利息;应计未收利息
N&]_U%#Q accrued right 累算权益
+J
<<me4 accruing profit 应累算的利润
4C`p`AQqpQ accumulated fiscal reserve 累积财政储备
DNGj8 1'c accumulated profit 累积利润;滚存溢利
x?n13C accumulated reserve 累积储备
KpfQ=~' accumulation of surplus income 累积收益盈余
+.IncY8C$ acquired assets 既得资产
@9\L|O'~? acquisition 收购;购置;取得
#s0Wx47~ acquisition cost 购置成本
k'PN fx\K acquisition expenses 购置费用
`c /mmS acquisition of 100% interest 收购全部股权
fB`7f
$[ acquisition of control 取得控制权
o>@9[F,h+ acquisition of fixed assets 购置固定资产
\><v1x>; acquisition of shell “买壳”
;]Ko7M(4 acquisition price 收购价
y /OPN<=* act of God 天灾
}=
(|3\v acting partner 执事合伙人
\>)#cEX5 active market 买卖活跃的市场;交投畅旺的市场;旺市
/YD2F active partner 积极参与的合伙人
#GIjU1- active trading 交投活跃
C$7dmGjZ actual circulation 实际流通
(x/xqDpmBS actual cost 实际成本
]C5/-J,F actual expenditure 实际开支;实际支出
2M*84oh8P actual income 实际入息;实际收入;实际收益
LNI]IITx/ actual market 现货市场
lJdwbuB6 actual price 现货价;实际价格
^u$?& # actual profit 实际利润
1wt(pkNk actual quotation 实盘;实际价位;实际报价
_OvIi~KW+ actual year basis 按实际年度计算
qTrb)95 actuals 实货
=O'>H](Q actuarial investigation 精算调查
TmUN@h actuarial principle 精算原则
);1UbqVPD actuarial report 精算师报告
2sYOO> Actuarial Society of Hong Kong 香港精算学会
<XH,kI(% actuarial valuation 精算师估值
u8Oo@xf0Fr actuary 精算师
on)$y&lu ad referendum agreement 暂定协议;有待覆核的协定
BOWR}n!g ad valorem duty 从价税;按值征税
\@F!h8e4 ad valorem duty system 从价税制
9q>rUoK^ ad valorem fee 从价费
W'f)W4D$6 ad valorem tariff 从价关税
i3U_G^8 additional allowance 额外免税额
%C~LKs5oH additional amount for unexpired risk 未过期风险的额外款额
k/.a
yLq additional assessable profit 补加应评税利润
!R3ZyZcX additional assessment 补加评税
V^qkHm e additional commitment 额外承担
.;jp2^ additional commitment vote 额外承担拨款
OuV
f<@a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5<mGG;F additional dependent parent allowance 供养父母额外免税额
sX|bp)Nw additional provision 额外拨款
;*q additional stamp duty 附加印花税
*."a>?D~ additional tax 补加税罚款;补加税款
]n^TN
r7 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
T5? eb" adjudged bankrupt 被裁定破产
k C=h[<' adjudicated bankrupt 裁定破产人
Jpr`E&%I6 adjudication fee 裁定费;评定印花税额手续费;评估契据费
"t:9jU adjudication of bankruptcy 裁定破产;宣告破产
}TsND6Ws3 adjudication of insolvency 裁定无力偿还债务
3B3l)eX adjusted actual 经调整的实数;调整后的实数
A
v[|G4n adjusted current assets 经调整的流动资产;调整后的流动资产
OpxJiu=W adjusted figure 经调整的数字;调整后的数额
|QxT"`rT
adjusted liabilities 经调整的负债;调整后的负债
&]P1IQ adjusted loss 经调整的亏损;调整后的亏损
XWYLa8Ef 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
G_)(? adjusted profit 经调整的利润;调整后的利润
$\vTiS' adjusted surplus 经调整的盈余额;调整后的盈余额
~#nbD-*# adjusted value 经调整的价值;调整后的价值
uJu#Vr:m adjustment 调整;修订;理算〔保险〕
'X/(M<c adjustment centre 调剂中心
7MhN>a;A\ adjustment lag 调整过程的时间差距;调整时差
y)0wM~E;2 adjustment mechanism 调整机制
$p~X"f?0 adjustment of loss 亏损调整
{p)=#Jd`.P adjustment process 调整过程;调整程序
;SVAar4r adjustment range 调整幅度
!1fAW!8 administered exchange rate 受管制汇率
rLJjK$_x Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sq1v._^s administration expenses 行政费用
b,o@m administration fee 手续费;行政费
JmJNq$2#c administration in bankruptcy 破产管理
xI,7ld~ administration order 遗产管理令
^K`Vqo administrator 管理人;遗产管理人
KdU&q+C^ administrator of the estate 遗产管理人
@zAav> admission of debt 债项承认书
6qq{JbK admission of proof 接纳债权证明
: ?J0e4.] advance 放贷款项;垫付款项;预支款项;预付款项
8 rA'd advance account 暂支帐目;预付款帐户
{aVL3QU advance compensation 预付补偿金
oC >l|?h, advance from shareholder 股东垫款
pjrzoMF advance pending reimbursement 预支以待日后付还
4j VFzO%. advanced economy 先进经济体系
X2S:"0?7 advancement 预付;预付财产
5`Oaf\S advances warrant 垫款令
v]e6CZwo advancing 贷出
>TB Rp,;r adverse balance 逆差
m8C
scCZ} adverse exchange 逆汇
Mi2lBEu, advertisement addressed to shareholders 在报章刊登的致股东通告
uZkh. 0yB advice for collection 托收通知书
'c&S%Ra[3G advice of drawing 提款通知书;汇票通知书
p!RyxB1.| advice of payment 付款通知
Ct\n1T } Advisory Committee [Securities and Futures Commission]
O.^1r 谘询委员会〔证券及期货事务监察委员会〕
Hsvu&>[`S Advisory Committee on Diversification 经济多元化谘询委员会
XR.Sm<A[ affidavit 誓章;遗产申报誓章
026|u|R affidavit of no receipt 述明无收款的誓章
$<v{$UOh affiliate 联号;联营公司;附属公司
9#D?wR#J= affiliated company 附属公司;联号;联营公司
x9B5@2J1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>4x~US[VB affordability 负担能力
rWnZ It" African Development Bank [AfDB] 非洲开发银行
;+Uc}= after-acquired property 事后取得的财产
ua
HB\Uc after-hours dealing 市后交易
*hZ{> after-tax profit 税后盈利;税后利润;税后溢利
R@Bnrk agency agreement 代理协议
r8Pdk/CW^ agency expenses 代理机构的开支
/FW{>N1 agency fee 代理费
U5pg<xI Agency Law 《代理法》
G'0]m-)dw agent 代理人;承销人
U?sio%`( agent of company 公司代理人
2/M:KR agent's fee 代理人费;经纪费
QZ^P2==x aggregate 总计;总数;总体数字
8@Hl0{q aggregate amount 总款额;总额
Q]"u?Q] aggregate assets and liabilities 总体资产与负债
h Lv_ER? aggregate at constant price 按固定价格计算的总体数字
,!'L~{ aggregate demand 总需求
iQj2aK Gs aggregate gross position 总持仓量
M@?,nzs
K aggregate limit 总限额
?K/N{GK%{ aggregate of salaries tax 合计薪俸税
ITf,
)?|]Y aggregate performance 总体表现;总体业绩
H<wrusRg aggregate supply 总体供应
%.`<ud aggregate surplus 总盈余
;"j>k>tg aggregate total 整体总额
_7qGo7bpN aggregate value 总值;合计价值
DP<[Uz& aggregated basis 合计基准
6p1)wf.J aggregated net chargeable income 合计应课税入息实额
I@9[ aggregation 合并计算;合计;总和
vhot-rBN aggregation of incomes of husband and wife 夫妇入息合并计算
?)i`)mu' aggregation of property 财产的总和
+ZU@MOni agio 差价;贴水
\qB:z7I2 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》
IolKe:'>@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
HMrl!;: 《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》
f{j(H?5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Wi3St`$ 《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》
+(qs{07A$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+PGtO9}B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
UYW{AG2C agreement for a settlement 授产协议
,s.{R agreement for assignment 转让协议
g?=|kp agreement for sale 售卖协议;买卖协议
%}x$YDO agreement for sale and purchase 买卖协议
=V(|3?N agreement for the payment of interest 支付利息协议
AKkr
)VgY agreement for the repayment of money 还款协议
|ZBHXv agreement of reinsurance 再保险协议
PShluhY Agricultural Bank of China 中国农业银行
_8eN^oc% air passenger departure tax 飞机乘客离境税
LYvjqNC&4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BiI}JEp4o airport tax 机场税
yRGv {G[59 alcohol duty 酒精税
'X@>U6s alienation 让与;让渡;转让
@/yJTMcf alimony 生活费;赡养费
Zwxu3R_ All Ordinaries Index [AOI] 所有普通股指数
/UAcN1K!B all risks 全险;综合险
dB%q`7O All Sales Record for Stock Market 《股票市场成交报告》
"Nlw&+
c7 Allied Capital Resources Limited 新联财务有限公司
x;L.j7lzA; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'hn=X7 allocation letter 拨款信件
@+ee0
CLT allocation of fund 分配款项;预留款项
1j":j %9M allocation of profit 利润分配;溢利分配
+kN/-UsB allocation warrant 拨款令
oGa8#> allotment 分配;配股
w +~,Mv \ allotment notice 股份配售通知;配股通知
}:f
\!b allotment of shares 股份分配
;S_\-
]m&g allowable 可获宽免;免税的
rW<sQ0 allowable business loss 可扣除的营业亏损
$b=4_UroS allowable expenses 可扣税的支出
LtIw{*3 allowance 免税额;津贴;备抵;准备金
%A ^qm allowance for debts 债项的免税额
;\[el<Y)s allowance for depreciation by wear and tear 耗损折旧免税额
Ja(>!8H>@ allowance for funeral expenses 殡殓费的免税额
[sF
z ;Py] allowance for inflation 为通货膨胀而预留的款项;通胀准备金
z0Bw+&^]} allowance for repairs and outgoings 修葺及支出方面的免税额
NL76 jF allowance to debtor 给债务人的津贴
{u4=*>?G alteration of capital 资本更改
s)<^YASg alternate trustee 候补受托人
m\O|BMHn amalgamation 合并
%@9pn1, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3$Y(swc ambit of charges 征税范围;收费范围
qJ8@A}}8 amended valuation 经修订的估值
13v# American Commodities Exchange 美国商品交易所
C%)Xz American Express Bank Limited 美国运通银行
6}aH>(3!A American Stock Exchange 美国证券交易所
d5z?QI amortization 摊销
X'W8 mqk amount due from banks 存放银行同业的款项
eO?.8OM-a amount due from banks abroad 存放海外银行同业的款项
= ^OXP+o amount due from holding companies 控股公司欠款
j9XRC9
amount due from local banks 存放本港银行同业的款项
eYD|`)-f<^ amount due to banks 银行同业的存款
@ a?^2X^ amount due to banks abroad 海外银行同业的存款
; M%n=+[O amount due to holding companies 控股公司存款
tF@hH}{; amount due to local banks 本港银行同业的存款
fZ)M
Dq amount due to outport banks 外埠银行同业的存款
se:lKZZ] amount for note issue 发行纸币的款额
=|_{J"sv amount of bond 担保契据的款额
v2tKk^6`(i amount of consideration 代价款额
wf[B -2q) amount of contribution 供款数额
8H})Dq%d 7 amount of indebtedness 负债款额
FBCi,_
\4 amount of principal of the loan 贷款本金额
,b/qcu_|- amount of rates chargeable 应征差饷数额
Q\ AM]
U amount of share capital 股本额
D3BNA]P\2@ amount of sums assured 承保款额
=5QP'Qt{O amount of variation 变动幅度
6JYVC>i amount of vote 拨款数额
dLq)Z*r amount payable 应付款额
l0%qj(4`6& amount receivable 应收款额
N-g=_86C" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?h*Ngbj> analysis 分析
LQs>[3rK ancillary risk 附属风险
&&\HE7* annual account 周年帐目;周年帐目报表;年度决算;年结
O=Cz*j annual accounting date 年结日期
'Lb-+X, annual allowance 每年免税额;年积金;年度津贴;年津
?9)-?tZ^Q annual balance 年度余额
wh~g{(Xvq annual disposable income 每年可动用收入
.7"]/9oB annual estimates 周年预算
|z`kFil% annual fee 年费
Eoo[)V#x{ annual general meeting 周年大会
v|r=}`k= annual growth rate 年增率;每年增长率
viP.G/(\] annual long-term supplement 长期个案每年补助金
jZX2)# a! annual pensionable emolument 可供计算退休金的年薪
hCcAAF*I;5 annual report 年报
}%;o#!<N(@ Annual Report on the Consumer Price Index 《消费物价指数年报》
V&75n.L annual return 周年报表;周年申报表;每年报税表格
j~ )GZV Annual Return Rules 《周年报表规则》
.*bu:FuDE annual review of consumer prices 每年消费物价回顾
MI,b`pQ annual roll-forward basis 逐年延展方式
8LMO2Wyq annual salary 年薪
uIO<6p) annual statement 年度报表;年度决算表
}{(dG7G+ 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
!&k}YF annuitant 年金受益人
GQP2-cSZ annuity 年金
XYM 5' annuity contract 年金合约
YgN:$+g5 annuity on human life 人寿年金
x=%p~$C antecedent debt 先前的债项
e/p 2| 4; ante-dated cheque 倒填日期支票
0F495'*A anticipated expenditure 预期开支
+mgmC_Q(0 anticipated net profit 预期纯利
>5aZ?#TS1 anticipated revenue 预期收入
VW[!%< anti-inflation measure 反通货膨胀措施
2qF
?% anti-inflationary stance 反通货膨胀立场
"Y>
#=>8 apparent deficit 表面赤字
_7#9nJ3| apparent financial solvency 表面偿债能力
yi*2^??`
1 apparent partner 表面合伙人
nX|f?5 O application for personal assessment 个人入息课税申请书
U^n71m>]%T application of fund 资金应用
"GTlJqhk application to release as liquidator and to destruct the books of accounts and documents
_8f?
H#& 申请免除清盘人职务及毁灭帐簿与文件
VT;Vm3\ appointed actuary 委任精算师
*x;&fyR appointed auditor 委任核数师;委任审计师
+@ FM~q appointed trustee 委任的受托人
]hPu appointer 委任人
*&d>Vk."] apportioned pro rata 按比例分摊
Nzo;j0 [ apportionment 分配;分摊
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TrytIB Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[K\Vc9 apportionment formula 分摊方程式
~'[0-_]=f apportionment of estate duty 遗产税的分摊
m4<5jC`-M appraisal 估价;评估
[f?fA[,[ appreciable growth 可观增长
BXCB/:0 appreciable impact 显着影响
r ^m8kYezQ appreciable increase 可观增长
8{t^< j$n appreciation 增值;升值
zree}VqD;5 appreciation against other currencies 相对其他货币升值
fnwhkL#8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O_M2Axm appreciation tax 增值税
vIL'&~C\y appropriation 拨款;拨用;拨付
*K<|E15 , appropriation account 拨款帐目
ODbEL/ Appropriation Bill 拨款法案
h
"MiD appropriation-in-aid system 补助拨款办法
=Z3{6y}3p approved assets 核准资产
Fbpe`pS+V approved basket stock 认可一篮子证券
xejQ!MAB approved budget 核准预算
Y2j>@ approved charitable donation 认可慈善捐款
R0l5"l*@+ approved charitable institution 认可慈善机构
'K L"i approved currency 核准货币;认可货币
n I63Ns approved estimates 核准预算
(&W&1KT approved estimates of expenditure 核准开支预算
-8r';zR approved overseas insurer 核准海外保险人
&7i o/d\/ approved overseas trust company 核准海外信托公司
~^{jfHTlv approved pooled investment fund 核准汇集投资基金
5-3.7CO$ approved provident fund scheme 认可公积金计划
-/y]'_a approved provision 核准拨款
_5nS!CN approved redeemable share 核准可赎回股份
8%@![$q<g approved regional stock 认可地区性证券
?nLlZpZ2v approved retirement scheme 认可退休金计划
Cw*:` approved subordinated loan 核准附属贷款
*WHQ1geI8 arbitrage 套戥;套汇;套利
V+A9.KoI arbitrageur 套戥者;套汇者
G<2OL#Y- arbitrary amount 临时款项
S[2uez` arrangement 措施;安排;协定
?>p(* arrears 欠款
9ff6Apill arrears of pay 欠付薪酬
e|t@"MxvC arrears of revenue 逾期未收税款;逾期未收的帐项
pn:) Rq0 articles of association 组织章程;组织细则;组织章程细则
X{ZcJ8K Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Z8 X=Md8= ascertainment of profit 确定利润
;V=Y#|o "Asia Clear" “亚洲结算系统”
bc?\lD$$ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{Tps3{|wt Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>o]!-46 Asian Development Fund [ADF] 亚洲发展基金
R 2{ kS Asian dollar bond 亚洲美元债券
95wi~^^ Asian dollar market 亚洲美元市场
ji|+E`Nii Asian dollar rate 亚洲美元利率
_6tir'z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o4%H/|Oq. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/e2CB "c asked price 沽盘;喊价;索价;卖方报价
]tjQy1M assessable income 应评税入息
B#|c$s{ assessable loss 应评税亏损
F1Jd-3ei assessable profit 应评税利润
wNk 0F7Ck assessable value 应评税值
9_h
V1: assessed profit 估定利润
_V.MmA assessed value 经评估价值
IzuYkl} assessment 评税;评定;估价;评税单
0:CIM assessment number 评税编号;估价编号
a7]wPXKq assessment of additional tax 补加税评税
nRE(RbRe assessment of performance 业绩评估;实绩评价
.qN|.:6a Assessor 评税主任
s9Tp(Yr,k asset price bubbles 资产价格泡沫
""; Bq*Y# asset-backed securities 具资产保证的证券
nmH1Wg*aW assets accretion 资产增值
sRMz[n5k assets and liabilities 资产与负债
!T'`L{Sj assets betterment statement 资产递增表;资产改进表
FyF./ assets lending 实物放款;有抵押贷款
\W,,@- assets of the company passing on the death 死者去世时转移的公司资产
bPlqS+ai_ assets pledged as security for liabilities 用作负债抵押的资产
!nBE[& assets portfolio 资产投资组合
i-<1M|f assets price 资产价格
oc^j<!Rh assets quality 资产质素
'P:u/Sq?m assets realization 资产变现
i7%v2_ assets refinancing arrangement 资产再集资安排
|g$n-t assets securitization 资产证券化
yDE0qUO assets situated outside Hong Kong 在香港以外地方的资产
|#>:@{X< assets stripping 削减资产;拆卖资产
Xxz_h* assets value 资产值
pL&
Zcpx assignee 承让人
xy^t_];X assignment 转让;转让书;转让契
LA837P assignment of interest 权益转让
mm l`,t8 assignment of letters patent and trade mark 专利证书及商标转让
N<$dbqoT| assignment of property 物业转让;物业转让书
FQ3{~05T assignment right 转让权
RZ6[+Ygn assignor 转让人
Asy&X associate 有联系的人;有关连人士;相联者;合伙人;联系人
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tb\g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G2 E4 associate member 附属会员
9 W7 ljUg associated body corporate 相联法人团体
Wq+a5[3" associated company 相联公司;联属公司
wm'a)B? associated corporation 相联法团
m\0Xh* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~YH'&L.O 公认会计师公会〔英国〕
3w>S?"W# Association of Futures Exchange Brokers 香港期货经纪协会
kL7n`o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#Ns]l< association of underwriters 承保人组织
]UMt assumption of control 接管
f*:DH4g }B assurance 担保;保险;转易;转易书
|h7 d#V> assurance of interest 权益的转易
&2P+9j> at 19XX price 按一九XX年价格计算
?f8)_t}^\ at a discount 按赔价计算;按贴水价格计算;打折扣
}%T8?d] at a premium 按溢价计算;按升水价格计算
C-}@.wr( at call 通知付款;按通知
x}tg/`.=z at constant market price 按固定市价计算
PX} ~ at constant price 按固定价格计算
nB &[R at cost 按成本计算
z>6hK:27 at current market price 按当时市价计算;按现时市价计算
4GN at current price 按当时价格计算;按现时价格计算
#hQ#_7 at factor cost 按要素成本计算;按生产要素成本计算
NKSK+ll2 at money-of-the-day price 按付款当日价格计算
;UAi>//# at or better 按指定或较佳价位〔买卖指令〕
Qvx[F:#Tk at par 按面值计算;平价
P4VMGP at sight 见票即付
)Z" at the close 按收市盘
38 -vt,| at the opening 按开市盘
ROWI.| attestation 见证;见证条款
N|N#- at-the-money option 平价期权
sU=7)*$ attorney 受权人;受托代表人
ZHN@&Gg6) attornment 新拥有人承认书
%3:[0o={d attributable profit 可归属利润
J-k/#A4o attributable share value 可归属股份价值
K!+IRA@ Auckland Stock Exchange 奥克兰证券交易所
8E+]yB" auction 拍卖
P&=H<^yd auctioneer 拍卖商
C5F=J8pY audit 审计;核数
%aB
RL6 Audit Commission 审计署
jY +u OH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FB>^1B]] 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〕
0DsW1 audit review 帐目审查
'Zket=Sm; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r3BQo[ 't audited account 审计帐目;经审计的帐目
y"L7.B audited annual account 经审计的周年帐目
)ZQ>h{}D audited balance sheet 经审计的资产负债表
gic!yhsS_ auditor 核数师;核数主任;审计师
T!yI+<
auditor's certificate 核数师证明书;审计师证明书
r-s9]0"7~ auditor's report 核数师报告;审计师报告
[gybdI5wur Aussie bond 澳元债券
( Ev=kO austerity budget 紧缩预算
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6ZPv&N Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TpH-_ft Australia All Ordinaries Index 澳洲所有普通股票指数
L|*0
A=6 Australian Dollar [AUD] 澳元
Dga;GYx Australian Options Market 澳大利亚期权市场
(X3}&aLF Australian Securities Commission 澳洲证券事务监察委员会
11g_!X -g@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~ubcD6f Australian Stock Exchange 澳大利亚证券交易所
DmA~Vj!a^y Austrian Schilling [ATS] 奥地利先令
"T4buTXJ authentication 认证;鉴证
*De}3-e1b authority to purchase 委托购买证;委购书
\+T U{vr authorization 认可;核准;授权;授权书
w~%Rxdh?8W authorization by direction 指示授权
n([9U0!gu authorization by instruction 指令授权
)s~szmJoVD authorization by warrant 令状授权
/n3Qcht authorization of unit trust 单位信托的认可
u= =`]\_@ authorized agent 指定代理人
A0l-H/l7 authorized capital 法定资本
]F#}8$ authorized clerk 出市员
[X7KlS9x2 authorized dealer 认可交易商
zAkF:^#Y authorized financial institution 认可财务机构
)7jJ3G* authorized fund 认可基金
!SPu9: authorized fund house 获授权的基金公司;认可基金公司
=A]*r9 authorized institution 认可机构
;ipT0*Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#WlTE& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nSr_sD6" authorized insurer 获授权保险人;获认可承保人
gtwUY$ authorized investment 特准投资项目
>At* jg48 authorized person 获授权人
@d1YN]ede authorized representative 获授权代表
3Jh!YzI8 authorized share capital 法定股本
l8~s#:v6X automated quotation system 自动报价系统
%Ek!3t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ef]<0Tm]: 自动交易系统〔香港期货交易所有限公司〕
6.'j\ automatic adjustment mechanism 自动调整机制
bP)(4+t~ automatic adjustment system 自动调整系统
*Tum(wWZ Automatic Clearing House 自动票据交换所
Iy#=Nq= automatic exchange rates accumulation system 自动化汇率累集系统
5XzN%<_h9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d2U+%%Tdw automatic teller machine [ATM] 自动柜员机
L&,&SDr autopay 自动转帐
V=de3k&p available assets 可用资产
0Lx,qZ' available fiscal reserve 现存财政储备
tu:W1? available profit 可用利润
<5]ufv Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
gjL+8Rk average 平均;平均数;海损
0CpE,gg average basic salary 平均基本薪金
wec_=EqK0 average consumer expenditure 平均消费开支;一般消费开支
v
vzP t.ag average cost 平均成本
Xx+eGV";` average cost of land production 增辟土地平均成本
'',g}WvRwe average daily turnover 平均每日成交额
{X EX0|TZ average daily wage rate 平均每日工资率
Mc9J Fzp average expenditure pattern 平均开支模式
`Fx+HIng, average growth rate 平均增长率
<]f{X<ef average net fixed assets 固定资产平均净值
&hcD/*_Z average of relatives 相对价格平均数
WYm<_1 average price 平均价格
AaLbJYuKd average propensity to consume 平均消费倾向;一般消费倾向
{`ByZB average propensity to save 平均储蓄倾向;一般储蓄倾向
[:gp_Z& average rate 平均率
\k9]c3V average revenue 平均收入;平均收益
dlRTxb^Y>u average stock 平均库存;平均存货
.x'?&7#( average yearly rent 平均年租
h7kn
>q; avoidance of double taxation 避免双重课税
Vj[hT~{f avoidance of tax 避税