A:
2t
Z\{= A share A股;甲类股份
&6~ncQWu abatement of tax 减税;减扣免税额
fmT3Afl5c ABN AMRO Bank N.V. 荷兰银行
3n=O8Fp above-the-line expenditure 线上项目支出;经常预算支出
!W6 above-the-line receipt 线上项目收入;经常预算收入
*N&^bF"SF ABSA Asia Limited 南非联合亚洲有限公司
Yg:74; . absolute change 绝对数值变更
}f0^9( absolute expenditure 实际开支
b;t}7.V'% absolute guideline figure 绝对准则数字
Fg}5V, absolute interest 绝对权益
FB^dp} absolute order of discharge 绝对破产解除令
{0m[:af& absolute profit margin 绝对利润幅度
1)c=15^ absolute value 实值;绝对值
Vq;{+j( absolutely vested interest 绝对既得权益
JUUF^/J absorbed cost 已吸收成本;已分摊成本
Qnu&GBM absorption 吸收;分摊;合并
NnSI)*%' absorption rate 吸收率;摊配率;分摊率
"S:NU.c? ACB Finance Limited 亚洲商业财务有限公司
LTlC}3c28f acceptable form of reciprocity 合理的互惠条件
u9y-zhj_$ acceptable rate 适当利率;适当汇率
SE7 (+r acceptance agreement 承兑协议
t]YLt , acceptance for honour 参加承兑
Ltq*Vcl\ acceptor 承兑人;接受人;受票人
|Jx2"0:M acceptor for honour 参加承兑人
ybuSqFy`$ accident insurance 意外保险
/F Accident Insurance Association of Hong Kong 香港意外保险公会
30T:* I| accident insurance scheme 意外保险计划
E]e[Ty1 accident year basis 意外年度基准
'yAoZ P\| accommodation 通融;贷款
i}&mz~ accommodation bill 通融票据;空头票据
P.2.Ge| accommodation party 汇票代发人
]jT[dX|? account balance 帐户余额;帐户结余
L-oPb) account book 帐簿
|^&2zyUj/ account collected in advance 预收款项
4OESsN$O account current book 往来帐簿
.ubbNp_LU account of after-acquired property 事后取得的财产报告
MCO$>QL account of defaulter 拖欠帐目
n46PQm%p account payable 应付帐款
.4m3@!qo)E account payee only [A/C payee only] 只可转帐;存入收款人帐户
)]e d;V account receivable 应收帐款
5|B(K @< account receivable report 应收帐款报表
2ShlYW@~ account statement 结单;帐单;会计财务报表
~bm2_/RL account title 帐户名称;会计科目
&4$43\(D accountant's report 会计师报告
(? #U& Accountant's Report Rules 会计师报告规则
nm%4L accounting and auditing procedure 会计与审计程序;会计与核数程序
H]n0JG9K Accounting Arrangements 《会计安排》
vpr@ accounting basis 会计基础
Ga/\kO)x_ accounting by Official Receiver 破产管理署署长呈交的帐目
'_yk_[/ Accounting Circular 《会计通告》
e+=G-u5}- accounting class 会计类别
YH'.Yj2 accounting date 记帐日期;会计结算日期
:!*;0~# accounting for money 款项核算
E9+O\"e9 Accounting Officer 会计主任
~.y4
,- accounting period 会计报告期;会计期
Ph!NYi, accounting policy 会计政策;会计方针
x_^OS"h- accounting practice 会计惯例
0 6v5/Xf accounting principle 会计准则
j9
&AMg accounting record 会计记录
whp\*]8 accounting report 会计报告
U\!LZ?gC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
22(]x}` Accounting Society of China 中国会计学会
~a0} accounting statement 会计报表
d'@H@ accounting system 会计制度;会计系统
8 $*cfOC accounting transaction 会计事项;帐务交易
TKs@?Q,J accounting treatment 会计处理
rgY?X$1q_ accounting year 会计年度
K&~#@I; accretion 增值;添加
}n&JZ`8<s accrual 应计项目;应累算数目
1*`JcUn,> accrual basis 应计制;权责发生制
UC2OYZb accrual basis accounting 应计制会计;权责发生制会计
KcyM2hE7 accrue 应累算;应计
ba:du
|Ec accrued benefit 应累算利益
RgzSaP;; accrued charges 应计费用
2|H'j~ accrued cumulative preference share dividend 应累算的累积优先股股息
8X~vJ^X9@y accrued expenses 应累算费用
5r}(|86O/ accrued interest payable 应付利息;应计未付利息
`uJ l<kHI accrued interest receivable 应收利息;应计未收利息
L\'qAfR Z accrued right 累算权益
VH1c)FI accruing profit 应累算的利润
O%h
97^%k accumulated fiscal reserve 累积财政储备
w+TuS). accumulated profit 累积利润;滚存溢利
T/.y(8!0I8 accumulated reserve 累积储备
ra#)*fG,~ accumulation of surplus income 累积收益盈余
RBojT acquired assets 既得资产
vBQ?S2f acquisition 收购;购置;取得
TKutO0 acquisition cost 购置成本
{_gj>n (1 acquisition expenses 购置费用
i{RS/,h4 acquisition of 100% interest 收购全部股权
q9Opa2 acquisition of control 取得控制权
Fm+)mmJP acquisition of fixed assets 购置固定资产
2o7C2)YT$ acquisition of shell “买壳”
U=?"j-wN acquisition price 收购价
$">NW&
i( act of God 天灾
g,]5&C T3v acting partner 执事合伙人
-VT?/=Y
s active market 买卖活跃的市场;交投畅旺的市场;旺市
d:WhP_rK9 active partner 积极参与的合伙人
+o70:UF % active trading 交投活跃
Am^O{`r41 actual circulation 实际流通
;;J98G|1 actual cost 实际成本
YY>Uf1}*9 actual expenditure 实际开支;实际支出
BGYm]b\j[ actual income 实际入息;实际收入;实际收益
K`83C`w. actual market 现货市场
P\4o4MF@K actual price 现货价;实际价格
+P;D}1B#I? actual profit 实际利润
7^e}|l actual quotation 实盘;实际价位;实际报价
AS-t][m# actual year basis 按实际年度计算
XA^:n+Yo actuals 实货
&WV 9%fI actuarial investigation 精算调查
>knR>96 actuarial principle 精算原则
G:s:NXy^ actuarial report 精算师报告
jWmBUHCb Actuarial Society of Hong Kong 香港精算学会
FQ ^^6Rl actuarial valuation 精算师估值
_BA_lkN+D actuary 精算师
|>V>6%>vK6 ad referendum agreement 暂定协议;有待覆核的协定
'r <BaL ad valorem duty 从价税;按值征税
ZpBH;{., ad valorem duty system 从价税制
!oRm.cO ad valorem fee 从价费
G~L#vAY ad valorem tariff 从价关税
^\9G{}VY additional allowance 额外免税额
C3h!?5 additional amount for unexpired risk 未过期风险的额外款额
t#{>y1[29 additional assessable profit 补加应评税利润
!d@`r1t additional assessment 补加评税
Nm.>C4 additional commitment 额外承担
H%gD[!^ additional commitment vote 额外承担拨款
S;<?nz3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]ZATER)jq additional dependent parent allowance 供养父母额外免税额
u1Yp5jp^K additional provision 额外拨款
I,uu>- additional stamp duty 附加印花税
cCCplL additional tax 补加税罚款;补加税款
DLM9o3/*J Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
8-l Y6M\R\ adjudged bankrupt 被裁定破产
*N+aZV}`Z adjudicated bankrupt 裁定破产人
q%&7J< adjudication fee 裁定费;评定印花税额手续费;评估契据费
_cs9R% adjudication of bankruptcy 裁定破产;宣告破产
6KTY`'I adjudication of insolvency 裁定无力偿还债务
>mltE$| adjusted actual 经调整的实数;调整后的实数
#I wB adjusted current assets 经调整的流动资产;调整后的流动资产
}iloX# adjusted figure 经调整的数字;调整后的数额
*}&aK}h}I adjusted liabilities 经调整的负债;调整后的负债
oh)l\ adjusted loss 经调整的亏损;调整后的亏损
UAO#$o( adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
oU5mrS.7M! adjusted profit 经调整的利润;调整后的利润
W"@lFUi adjusted surplus 经调整的盈余额;调整后的盈余额
F<WX\q adjusted value 经调整的价值;调整后的价值
3k0%H]wt adjustment 调整;修订;理算〔保险〕
bj^m<} adjustment centre 调剂中心
uQ1;+P:L adjustment lag 调整过程的时间差距;调整时差
}}Uv0g8D adjustment mechanism 调整机制
><7`$ 2Or adjustment of loss 亏损调整
zSXC adjustment process 调整过程;调整程序
8H b|'Q|^ adjustment range 调整幅度
'$^ F.2 administered exchange rate 受管制汇率
ml2z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>Tx;<G administration expenses 行政费用
PFw"ICs administration fee 手续费;行政费
Ol0|)0 administration in bankruptcy 破产管理
1dO8[5uM7a administration order 遗产管理令
4!qDG+m administrator 管理人;遗产管理人
?d)|vX3Uf administrator of the estate 遗产管理人
EKD>c$T^ admission of debt 债项承认书
Z.(x|Q9 admission of proof 接纳债权证明
C(Y6t1 advance 放贷款项;垫付款项;预支款项;预付款项
;^i,Q} b/ advance account 暂支帐目;预付款帐户
8;NO>L/J]i advance compensation 预付补偿金
k| o,gcU advance from shareholder 股东垫款
=*U24B*U93 advance pending reimbursement 预支以待日后付还
@>j \~<% advanced economy 先进经济体系
K),wAZI!7j advancement 预付;预付财产
xxn&{\
? advances warrant 垫款令
;~;St>?\R\ advancing 贷出
g7F
Z - adverse balance 逆差
.).<L`q adverse exchange 逆汇
xU"qB24]= advertisement addressed to shareholders 在报章刊登的致股东通告
DV"ri advice for collection 托收通知书
2ow\d b advice of drawing 提款通知书;汇票通知书
k~dr;j advice of payment 付款通知
4Pdk?vHK; Advisory Committee [Securities and Futures Commission]
YR.'JF`C 谘询委员会〔证券及期货事务监察委员会〕
S7Fxb+{6D Advisory Committee on Diversification 经济多元化谘询委员会
#"JU39e affidavit 誓章;遗产申报誓章
/GaR& affidavit of no receipt 述明无收款的誓章
bb/MnhB affiliate 联号;联营公司;附属公司
A'EA ! affiliated company 附属公司;联号;联营公司
xGA0]
_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`pUArqf affordability 负担能力
o7seGw<$X African Development Bank [AfDB] 非洲开发银行
NBYE#Uih after-acquired property 事后取得的财产
^IYN"yX_ after-hours dealing 市后交易
w (-n1oSo after-tax profit 税后盈利;税后利润;税后溢利
o3kj7U:'x agency agreement 代理协议
uNg.y$>CX agency expenses 代理机构的开支
#!Fs[A5% agency fee 代理费
7:%K-LeaQu Agency Law 《代理法》
A-$BB=Ot agent 代理人;承销人
5i?U- agent of company 公司代理人
0=DawJ9 agent's fee 代理人费;经纪费
<H/H@xQ8G aggregate 总计;总数;总体数字
)O
Cr6UR aggregate amount 总款额;总额
t |h mEHUk aggregate assets and liabilities 总体资产与负债
Oa
.%n9ec aggregate at constant price 按固定价格计算的总体数字
|VL,\&7rk aggregate demand 总需求
GAlO<Mu aggregate gross position 总持仓量
Vba}RF[b aggregate limit 总限额
rl=_ "sd= aggregate of salaries tax 合计薪俸税
](D [T aggregate performance 总体表现;总体业绩
HfiM]^ aggregate supply 总体供应
|O?Aj1g[c? aggregate surplus 总盈余
) b8*>k aggregate total 整体总额
)^+$5OR\c aggregate value 总值;合计价值
3!L)7Z/ aggregated basis 合计基准
wP9C\W; aggregated net chargeable income 合计应课税入息实额
'=@x2`U/ aggregation 合并计算;合计;总和
'5--eYG aggregation of incomes of husband and wife 夫妇入息合并计算
5KSsRq/8" aggregation of property 财产的总和
-(G2@NG agio 差价;贴水
!c7Od
)] 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》
)%7A. UO) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AtOB'=ph* 《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》
ez>@'yhK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)J0VB'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》
t;'.D @ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_HQa3wj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@:I/lg=Qd agreement for a settlement 授产协议
M{QNpoM agreement for assignment 转让协议
HPQ ,tlp6j agreement for sale 售卖协议;买卖协议
OA0\b_ agreement for sale and purchase 买卖协议
`L>'9rbZO agreement for the payment of interest 支付利息协议
Zn//u<D agreement for the repayment of money 还款协议
t}nRW o agreement of reinsurance 再保险协议
;Z*RCuwg Agricultural Bank of China 中国农业银行
3a0C<hW air passenger departure tax 飞机乘客离境税
;xc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6eD[)_?]y airport tax 机场税
TxWjgW~ alcohol duty 酒精税
;`+,gVrp alienation 让与;让渡;转让
'Bx7b(xqk alimony 生活费;赡养费
7d*<'k]{, All Ordinaries Index [AOI] 所有普通股指数
s7?kU3y=s all risks 全险;综合险
~6nQ- All Sales Record for Stock Market 《股票市场成交报告》
Ft}tIP7 Allied Capital Resources Limited 新联财务有限公司
wSK?mS6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
C&T3vM allocation letter 拨款信件
ElAG~u? allocation of fund 分配款项;预留款项
n_<]9 allocation of profit 利润分配;溢利分配
1"k@O)?JP allocation warrant 拨款令
:Us-^zVr allotment 分配;配股
x@~V975Y allotment notice 股份配售通知;配股通知
9[!
Hz)|X allotment of shares 股份分配
e_TM#J(3 allowable 可获宽免;免税的
83a
Rq&(R allowable business loss 可扣除的营业亏损
9maw+ c!~ allowable expenses 可扣税的支出
A@]
n" allowance 免税额;津贴;备抵;准备金
pLU>vQA allowance for debts 债项的免税额
i/L1KiCLx allowance for depreciation by wear and tear 耗损折旧免税额
3kMiC$ allowance for funeral expenses 殡殓费的免税额
LtQy(F%8/ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
^:0?R/A allowance for repairs and outgoings 修葺及支出方面的免税额
]Vsze4>Z[ allowance to debtor 给债务人的津贴
c2nZd.SD| alteration of capital 资本更改
zSO[f alternate trustee 候补受托人
lVdExR>H amalgamation 合并
<3bh-) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~"N]%Cu ambit of charges 征税范围;收费范围
2gGJ:,RC$ amended valuation 经修订的估值
cg~FW2Q American Commodities Exchange 美国商品交易所
U
uysG\ American Express Bank Limited 美国运通银行
-h_v(s2 American Stock Exchange 美国证券交易所
f`%k@\
amortization 摊销
MouYZI) amount due from banks 存放银行同业的款项
wg_Z!(Hr# amount due from banks abroad 存放海外银行同业的款项
0-9&d(L1g amount due from holding companies 控股公司欠款
$
]HI YYs amount due from local banks 存放本港银行同业的款项
m3D'7*U amount due to banks 银行同业的存款
0c{N) amount due to banks abroad 海外银行同业的存款
4*3vZ6lhu amount due to holding companies 控股公司存款
ZDf9Npe amount due to local banks 本港银行同业的存款
2g$Wv :E3 amount due to outport banks 外埠银行同业的存款
K6X1a7 amount for note issue 发行纸币的款额
gLH(Wr~(a amount of bond 担保契据的款额
z 4-wvn<* amount of consideration 代价款额
%lPP1
R amount of contribution 供款数额
DM&"oa50 amount of indebtedness 负债款额
ZBGI_9wZ amount of principal of the loan 贷款本金额
w-2]69$k amount of rates chargeable 应征差饷数额
pkoHi'}} $ amount of share capital 股本额
u{ng\d*KE} amount of sums assured 承保款额
J L3A/^ amount of variation 变动幅度
Rg6>6.fk* amount of vote 拨款数额
zehF/HBzE amount payable 应付款额
m^7pbJ\| amount receivable 应收款额
ax<0grK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"_`~9qDy analysis 分析
%(E6ADB ancillary risk 附属风险
+[ F8>9o& annual account 周年帐目;周年帐目报表;年度决算;年结
.28*vkH%C= annual accounting date 年结日期
o8,K1ic5# annual allowance 每年免税额;年积金;年度津贴;年津
uxcj3xE#d annual balance 年度余额
!qR(Rn annual disposable income 每年可动用收入
~AO0(Lp annual estimates 周年预算
V= _8G3 annual fee 年费
(xTHin$ annual general meeting 周年大会
$Z j. annual growth rate 年增率;每年增长率
EPI*~=Z.U annual long-term supplement 长期个案每年补助金
A1C@'9R*
annual pensionable emolument 可供计算退休金的年薪
LF0~H}S;6B annual report 年报
q\,H9/.0k Annual Report on the Consumer Price Index 《消费物价指数年报》
T:ck/:ZH annual return 周年报表;周年申报表;每年报税表格
NF.SGga Annual Return Rules 《周年报表规则》
"*0
szz' annual review of consumer prices 每年消费物价回顾
y8L:nnSj annual roll-forward basis 逐年延展方式
]?r8^L yZ4 annual salary 年薪
i8{jMe!Sa annual statement 年度报表;年度决算表
u4"+u"{d Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\ Q6Ip@? annuitant 年金受益人
(|x-> a annuity 年金
[bp"U*!9P annuity contract 年金合约
L.R annuity on human life 人寿年金
u/zC$L3B( antecedent debt 先前的债项
JB-j@ ante-dated cheque 倒填日期支票
p.%$ anticipated expenditure 预期开支
bHP-Z9riv anticipated net profit 预期纯利
;f><;X~KX anticipated revenue 预期收入
*0U(nCT&m anti-inflation measure 反通货膨胀措施
U +]ab anti-inflationary stance 反通货膨胀立场
2/~v apparent deficit 表面赤字
i ]_fh C apparent financial solvency 表面偿债能力
{T IGPK apparent partner 表面合伙人
i~2>kxf;K1 application for personal assessment 个人入息课税申请书
t@ Jo ?0s application of fund 资金应用
f 6q@ application to release as liquidator and to destruct the books of accounts and documents
\u*,~J)z 申请免除清盘人职务及毁灭帐簿与文件
x6,RW],FGR appointed actuary 委任精算师
V7^?jck appointed auditor 委任核数师;委任审计师
h<j04fj appointed trustee 委任的受托人
T/3UF appointer 委任人
U*b SM8)L* apportioned pro rata 按比例分摊
@iaN@`5I6s apportionment 分配;分摊
N>~*Jp2; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fSTEZH apportionment formula 分摊方程式
nuQ"\ G apportionment of estate duty 遗产税的分摊
ij TtyTC appraisal 估价;评估
M *}$$Fe| appreciable growth 可观增长
=_XcG!" appreciable impact 显着影响
}QI*Ns appreciable increase 可观增长
`A'*x]l appreciation 增值;升值
X#o:-FKf appreciation against other currencies 相对其他货币升值
ABSeX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A=])pYE1 appreciation tax 增值税
RBb@@k[v appropriation 拨款;拨用;拨付
saZ;ixV appropriation account 拨款帐目
A@#dv2JzP Appropriation Bill 拨款法案
?G{fF
H appropriation-in-aid system 补助拨款办法
M$GD8|*e approved assets 核准资产
Dn@ n:m approved basket stock 认可一篮子证券
o ).pF">jh approved budget 核准预算
U` U/|@6 approved charitable donation 认可慈善捐款
N\0Sq-.
approved charitable institution 认可慈善机构
OS,$}I[`8 approved currency 核准货币;认可货币
k >MgrtJI approved estimates 核准预算
H!A^ MI approved estimates of expenditure 核准开支预算
V>%%2"&C approved overseas insurer 核准海外保险人
"Vh(%N`6 approved overseas trust company 核准海外信托公司
9qPP{K,Pq2 approved pooled investment fund 核准汇集投资基金
+]{X-R approved provident fund scheme 认可公积金计划
C
}[u[) approved provision 核准拨款
EKt-C_)U approved redeemable share 核准可赎回股份
6->b(B V
$ approved regional stock 认可地区性证券
,lUo@+ approved retirement scheme 认可退休金计划
J]N}8 0 approved subordinated loan 核准附属贷款
qdm!]w.G5 arbitrage 套戥;套汇;套利
Ia\Nj
_-%L arbitrageur 套戥者;套汇者
.UDZW* arbitrary amount 临时款项
+VeLd+Q} arrangement 措施;安排;协定
crT[;w arrears 欠款
$p0s arrears of pay 欠付薪酬
A#i-C+"} arrears of revenue 逾期未收税款;逾期未收的帐项
2H /a&uo@n articles of association 组织章程;组织细则;组织章程细则
_#+9)*A Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
.{}t[U ascertainment of profit 确定利润
2 rH6ap "Asia Clear" “亚洲结算系统”
{> }U>V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ANNL7Z3C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ZO`d Asian Development Fund [ADF] 亚洲发展基金
25TEbp[dy Asian dollar bond 亚洲美元债券
tEeMl =u Asian dollar market 亚洲美元市场
+`+a9+= Asian dollar rate 亚洲美元利率
!F8
!]"* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
lL^7x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N+tS:$V asked price 沽盘;喊价;索价;卖方报价
RS1oPY
assessable income 应评税入息
p[wjHfIq assessable loss 应评税亏损
,t[D1KZt assessable profit 应评税利润
f]lDJ?+
M assessable value 应评税值
zknD(%a assessed profit 估定利润
cnsGP*w assessed value 经评估价值
w"e2}iE7 assessment 评税;评定;估价;评税单
h;lnc|Hw assessment number 评税编号;估价编号
@X#m]ou assessment of additional tax 补加税评税
e`oc#Od&x] assessment of performance 业绩评估;实绩评价
=Dz[|$dV Assessor 评税主任
]+lr asset price bubbles 资产价格泡沫
)ad-s asset-backed securities 具资产保证的证券
w7C=R8^ assets accretion 资产增值
o#Y1Uamkf assets and liabilities 资产与负债
1Y`MJ\9 assets betterment statement 资产递增表;资产改进表
pxF!<nN1, assets lending 实物放款;有抵押贷款
-K!-a'J assets of the company passing on the death 死者去世时转移的公司资产
vuAjAeKm assets pledged as security for liabilities 用作负债抵押的资产
/?GBp[(0 assets portfolio 资产投资组合
G pd:k assets price 资产价格
;CW$/^QNr5 assets quality 资产质素
)Ga6O2: assets realization 资产变现
M]'AA
Uo8 assets refinancing arrangement 资产再集资安排
ieI-_]|[ assets securitization 资产证券化
H~@h
#6 assets situated outside Hong Kong 在香港以外地方的资产
WIghP5% W assets stripping 削减资产;拆卖资产
NWvxbv assets value 资产值
BpC Sf.zZ assignee 承让人
5J;c;PF assignment 转让;转让书;转让契
'UyL%h;nJ assignment of interest 权益转让
3LmHH
= assignment of letters patent and trade mark 专利证书及商标转让
oMPQkj; assignment of property 物业转让;物业转让书
+R_U assignment right 转让权
V;V9_qP, assignor 转让人
\5Jv;gc\\ associate 有联系的人;有关连人士;相联者;合伙人;联系人
p.HA`R> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`#ztp)& associate member 附属会员
?,NAihN] associated body corporate 相联法人团体
oW_WW$+N associated company 相联公司;联属公司
(nzt}i0 associated corporation 相联法团
V6k9L*VP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
OrBFe *2y 公认会计师公会〔英国〕
%9lxE[/ Association of Futures Exchange Brokers 香港期货经纪协会
I%Awj(9BS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SS`C0&I@p association of underwriters 承保人组织
nAzr!$qbNv assumption of control 接管
liTr3T`,V assurance 担保;保险;转易;转易书
I?"5i8E assurance of interest 权益的转易
9V&LJhDQ at 19XX price 按一九XX年价格计算
N9Ml&*%oX{ at a discount 按赔价计算;按贴水价格计算;打折扣
[h1{{Nb#ez at a premium 按溢价计算;按升水价格计算
?]z
._I`E at call 通知付款;按通知
D4\I;M^ at constant market price 按固定市价计算
:q=OW1^k^ at constant price 按固定价格计算
4Q>F4v` at cost 按成本计算
KkY22_{ac at current market price 按当时市价计算;按现时市价计算
eBB
D9SI at current price 按当时价格计算;按现时价格计算
mm 8O at factor cost 按要素成本计算;按生产要素成本计算
(0+m&,
z at money-of-the-day price 按付款当日价格计算
$W]bw#NH at or better 按指定或较佳价位〔买卖指令〕
Oc.>$ at par 按面值计算;平价
!xI![N^ at sight 见票即付
\a!<^|C& at the close 按收市盘
{aSq3C<r at the opening 按开市盘
rXPXO=F1/ attestation 见证;见证条款
S&*pR3,u at-the-money option 平价期权
5*AKl< Jl attorney 受权人;受托代表人
#vSI_rt9I attornment 新拥有人承认书
b<n)`; attributable profit 可归属利润
%?fzT+-=% attributable share value 可归属股份价值
}>w4! Auckland Stock Exchange 奥克兰证券交易所
4Z] 35* auction 拍卖
C#Jj;Gd auctioneer 拍卖商
msylb~ ^ audit 审计;核数
J^:~#`8 Audit Commission 审计署
O^#u%/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m5Kx}H~ 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〕
Mx"tUoU6z audit review 帐目审查
MF`'r#@:wa Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
yKJ^hv"# audited account 审计帐目;经审计的帐目
YLGLr@:q audited annual account 经审计的周年帐目
U4gwxK audited balance sheet 经审计的资产负债表
EMG*8HRI>r auditor 核数师;核数主任;审计师
;j=1 oW auditor's certificate 核数师证明书;审计师证明书
]_?y[@ZP auditor's report 核数师报告;审计师报告
>y[S?M Aussie bond 澳元债券
jq)|Uq'6 austerity budget 紧缩预算
keOW{:^i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;Y\,2b, xh Australia All Ordinaries Index 澳洲所有普通股票指数
UZra'+Wb Australian Dollar [AUD] 澳元
mxGN[%ve Australian Options Market 澳大利亚期权市场
V*}zwms6 Australian Securities Commission 澳洲证券事务监察委员会
%a `dOEO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BP$#a
# Australian Stock Exchange 澳大利亚证券交易所
"+&<Q d2 Austrian Schilling [ATS] 奥地利先令
mQd?Tyvn authentication 认证;鉴证
@ni~ij authority to purchase 委托购买证;委购书
Ne
4*MwK authorization 认可;核准;授权;授权书
v%5(- authorization by direction 指示授权
/3]|B%W9 authorization by instruction 指令授权
3)Y:c2 authorization by warrant 令状授权
<.ky1aex7 authorization of unit trust 单位信托的认可
Dfia=1A authorized agent 指定代理人
G.8b\E~ authorized capital 法定资本
T#7^6Ks+1 authorized clerk 出市员
]||=<!^kn authorized dealer 认可交易商
'QF>e authorized financial institution 认可财务机构
Vi WgX. authorized fund 认可基金
:8rCCop
Uv authorized fund house 获授权的基金公司;认可基金公司
OWsYE? authorized institution 认可机构
`@7tWX0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
03@|dN authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
t;Om9 authorized insurer 获授权保险人;获认可承保人
Z >=Y authorized investment 特准投资项目
,6"n5Ks} authorized person 获授权人
98^6{p authorized representative 获授权代表
K8Zk{on authorized share capital 法定股本
%SCu29km automated quotation system 自动报价系统
Q%^bA,$&D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Wh5O{G@Ut 自动交易系统〔香港期货交易所有限公司〕
mNoqs&UB automatic adjustment mechanism 自动调整机制
?` i/ automatic adjustment system 自动调整系统
3:1
c_ Automatic Clearing House 自动票据交换所
$:!T/*p* automatic exchange rates accumulation system 自动化汇率累集系统
Hw&M2a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Bq_P?Q+\ automatic teller machine [ATM] 自动柜员机
1o>R\g3 autopay 自动转帐
IviQ)hp available assets 可用资产
6a?p?I K^ available fiscal reserve 现存财政储备
o[hP&9>q available profit 可用利润
79H+~1Az Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
PqLqF5`S average 平均;平均数;海损
;NE/!! average basic salary 平均基本薪金
&Q>'U6"% average consumer expenditure 平均消费开支;一般消费开支
nD\os[ 3 average cost 平均成本
T0%TeFY average cost of land production 增辟土地平均成本
J|S^K kC average daily turnover 平均每日成交额
mcr#Ze
average daily wage rate 平均每日工资率
3ohcHQ/a average expenditure pattern 平均开支模式
( y*X8 average growth rate 平均增长率
!#1A7[WN average net fixed assets 固定资产平均净值
X388Gs;e average of relatives 相对价格平均数
#%b()I_([ average price 平均价格
XS8~jBjx average propensity to consume 平均消费倾向;一般消费倾向
s$x] fO average propensity to save 平均储蓄倾向;一般储蓄倾向
}TJ|d= average rate 平均率
-i5g 8t' average revenue 平均收入;平均收益
CL :M>( average stock 平均库存;平均存货
Ag0_^ average yearly rent 平均年租
8p{ avoidance of double taxation 避免双重课税
Gcz@ze avoidance of tax 避税