A:
~g;
A share A股;甲类股份
wEW4gz{s abatement of tax 减税;减扣免税额
s,]%dG! ABN AMRO Bank N.V. 荷兰银行
'_P\#7$!MV above-the-line expenditure 线上项目支出;经常预算支出
sq /]wzT: above-the-line receipt 线上项目收入;经常预算收入
W-~n|PX8+ ABSA Asia Limited 南非联合亚洲有限公司
d 4?d4;{ absolute change 绝对数值变更
,,L2(N absolute expenditure 实际开支
N5zlT absolute guideline figure 绝对准则数字
|J5 =J absolute interest 绝对权益
O\KQl0*l\\ absolute order of discharge 绝对破产解除令
P$GjF-!: absolute profit margin 绝对利润幅度
,3i,P(?( absolute value 实值;绝对值
0C%W&;r0 absolutely vested interest 绝对既得权益
y3u+_KY- absorbed cost 已吸收成本;已分摊成本
7Z,opc absorption 吸收;分摊;合并
Fm_y&7._ absorption rate 吸收率;摊配率;分摊率
`lDut1J5n ACB Finance Limited 亚洲商业财务有限公司
7%?jL9Vw acceptable form of reciprocity 合理的互惠条件
!5@_j,lW( acceptable rate 适当利率;适当汇率
B$Z3+$hfF acceptance agreement 承兑协议
![6EUMx acceptance for honour 参加承兑
Z;Rp+X acceptor 承兑人;接受人;受票人
SlLw{Yb7\. acceptor for honour 参加承兑人
d5 Edu44 accident insurance 意外保险
/Dtd#OAdr Accident Insurance Association of Hong Kong 香港意外保险公会
E\8 accident insurance scheme 意外保险计划
D#A~Nbc accident year basis 意外年度基准
#L}+H!Myh accommodation 通融;贷款
Uggw -sRU accommodation bill 通融票据;空头票据
CWo1.pV w accommodation party 汇票代发人
=QJRMF account balance 帐户余额;帐户结余
LK9g0_ account book 帐簿
b#)UUGmI account collected in advance 预收款项
Q:C$&-$ account current book 往来帐簿
&ZHC-qMRK account of after-acquired property 事后取得的财产报告
i`(^[h
?; account of defaulter 拖欠帐目
$*a'84-5G- account payable 应付帐款
-~" :f8 account payee only [A/C payee only] 只可转帐;存入收款人帐户
\<0B 1m account receivable 应收帐款
DciwQcG account receivable report 应收帐款报表
E`H$YS3o account statement 结单;帐单;会计财务报表
k^ F@X account title 帐户名称;会计科目
cV{%^0?D accountant's report 会计师报告
}V;+l8 Accountant's Report Rules 会计师报告规则
]'~vI/p accounting and auditing procedure 会计与审计程序;会计与核数程序
W,@
If} Accounting Arrangements 《会计安排》
U_l'3oPJw accounting basis 会计基础
OX:O^ (-r, accounting by Official Receiver 破产管理署署长呈交的帐目
S\6[EQ65 Accounting Circular 《会计通告》
DD9 ?V}Yx accounting class 会计类别
# {fTgq accounting date 记帐日期;会计结算日期
g42)7
accounting for money 款项核算
2O"P2(1}v Accounting Officer 会计主任
|IoB?^_h accounting period 会计报告期;会计期
ZR v"h/~ accounting policy 会计政策;会计方针
9~rUkHD accounting practice 会计惯例
j/T>2|dA& accounting principle 会计准则
Xb
!MaNm) accounting record 会计记录
tj]9~eJ- accounting report 会计报告
CBQhIvq.d Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hd7,ZHj3^ Accounting Society of China 中国会计学会
[OTJV pC accounting statement 会计报表
$uui:wU%Q accounting system 会计制度;会计系统
K-<^$VWh accounting transaction 会计事项;帐务交易
LLWB accounting treatment 会计处理
']-@?sD$ accounting year 会计年度
plu$h-$d accretion 增值;添加
;g_>
;tR/ accrual 应计项目;应累算数目
'evj,zFhW accrual basis 应计制;权责发生制
dUgrKDNyA accrual basis accounting 应计制会计;权责发生制会计
{*ZY(6^ accrue 应累算;应计
C.^Ven accrued benefit 应累算利益
g>d;|sK accrued charges 应计费用
Ed0I WPx accrued cumulative preference share dividend 应累算的累积优先股股息
3lLMu B+ accrued expenses 应累算费用
dLsn\m> accrued interest payable 应付利息;应计未付利息
9%ii '{ accrued interest receivable 应收利息;应计未收利息
<D&)OxEn\ accrued right 累算权益
1Kvx1p
accruing profit 应累算的利润
)5JU:jNy accumulated fiscal reserve 累积财政储备
f\;65k_jq accumulated profit 累积利润;滚存溢利
m|=Ecu accumulated reserve 累积储备
IC{eE accumulation of surplus income 累积收益盈余
}~h'FHCC+ acquired assets 既得资产
ri C[lB acquisition 收购;购置;取得
qjJBcu_C'S acquisition cost 购置成本
iyVB3:M acquisition expenses 购置费用
vQF
vtwd acquisition of 100% interest 收购全部股权
zL5d0_E9 acquisition of control 取得控制权
?6c-7QV acquisition of fixed assets 购置固定资产
kVI#(uO acquisition of shell “买壳”
Pi%%z
acquisition price 收购价
b,P ]9$Ut act of God 天灾
p\C%% acting partner 执事合伙人
]fnnZ active market 买卖活跃的市场;交投畅旺的市场;旺市
z3t~}aL active partner 积极参与的合伙人
4E8JT#& active trading 交投活跃
wn>edn actual circulation 实际流通
L.xZ_ 6 actual cost 实际成本
e&ANp0|W actual expenditure 实际开支;实际支出
Y\],2[liF actual income 实际入息;实际收入;实际收益
h0?2j)X_
actual market 现货市场
q;5i4| actual price 现货价;实际价格
~zm7?_"@] actual profit 实际利润
.%'(9E actual quotation 实盘;实际价位;实际报价
ULc`~] actual year basis 按实际年度计算
xE}VTHFo' actuals 实货
5ep/h5*/ actuarial investigation 精算调查
_$<Gyz* actuarial principle 精算原则
pqvOJ#?Q}= actuarial report 精算师报告
lcON+j Actuarial Society of Hong Kong 香港精算学会
)Fd
HV;K actuarial valuation 精算师估值
$d+DDm1o actuary 精算师
zeP}tzQO ad referendum agreement 暂定协议;有待覆核的协定
X u"R^
ad valorem duty 从价税;按值征税
Bhqft;Nuh ad valorem duty system 从价税制
bG&"9b_c ad valorem fee 从价费
#6+FY+/ ad valorem tariff 从价关税
;E~4)^ additional allowance 额外免税额
i$^)UZJ&0 additional amount for unexpired risk 未过期风险的额外款额
-71dN0hWh additional assessable profit 补加应评税利润
3qH QX?a additional assessment 补加评税
SgMrce<; additional commitment 额外承担
]!:oYAm additional commitment vote 额外承担拨款
Dz!fpE'L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fsO9EEn7X additional dependent parent allowance 供养父母额外免税额
<VjJAu additional provision 额外拨款
KDi|( additional stamp duty 附加印花税
{vaaFs additional tax 补加税罚款;补加税款
O^LTD#}$a) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/|{,sWf2 adjudged bankrupt 被裁定破产
nM=e]qH adjudicated bankrupt 裁定破产人
J
)BI:]m adjudication fee 裁定费;评定印花税额手续费;评估契据费
Z>F^C}8f adjudication of bankruptcy 裁定破产;宣告破产
puSLqouTM adjudication of insolvency 裁定无力偿还债务
Ot&:mT!2 adjusted actual 经调整的实数;调整后的实数
(VvKGh adjusted current assets 经调整的流动资产;调整后的流动资产
vv6$>SU adjusted figure 经调整的数字;调整后的数额
?wMHS4 adjusted liabilities 经调整的负债;调整后的负债
)/4(e?%= adjusted loss 经调整的亏损;调整后的亏损
39e; 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
8B!aO/Km adjusted profit 经调整的利润;调整后的利润
di9!lS$ adjusted surplus 经调整的盈余额;调整后的盈余额
N\t1T(C| adjusted value 经调整的价值;调整后的价值
>1L=,M adjustment 调整;修订;理算〔保险〕
k1z$e*u&r adjustment centre 调剂中心
C`oa3B,z adjustment lag 调整过程的时间差距;调整时差
^s7,_!.Pq adjustment mechanism 调整机制
+5<k-0v adjustment of loss 亏损调整
`U!y&Q$, adjustment process 调整过程;调整程序
[{[N( g&d adjustment range 调整幅度
vY6W|<s administered exchange rate 受管制汇率
J.*XXM- V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,lYaA5&I administration expenses 行政费用
pvWau1ArNq administration fee 手续费;行政费
)G^TW'9 administration in bankruptcy 破产管理
5`^o1nGO' administration order 遗产管理令
@b&84Gn2
r administrator 管理人;遗产管理人
VBoMT:# administrator of the estate 遗产管理人
]7sx;KFv admission of debt 债项承认书
}`/gX=91 admission of proof 接纳债权证明
R)Q4 advance 放贷款项;垫付款项;预支款项;预付款项
O/AE}] advance account 暂支帐目;预付款帐户
XR# ;{p+b advance compensation 预付补偿金
>hMUr*j advance from shareholder 股东垫款
33l>{(y advance pending reimbursement 预支以待日后付还
@
$cUNvI advanced economy 先进经济体系
7D" %%|:
h advancement 预付;预付财产
,a|@d}U advances warrant 垫款令
m/&i9A advancing 贷出
yFIy`9R adverse balance 逆差
u.|~
adverse exchange 逆汇
H(u+#PIIw advertisement addressed to shareholders 在报章刊登的致股东通告
2F_
R/{D advice for collection 托收通知书
{E9v`u\ advice of drawing 提款通知书;汇票通知书
s}x>J8hK advice of payment 付款通知
ucYkxi`x Advisory Committee [Securities and Futures Commission]
]o.vB}WsY 谘询委员会〔证券及期货事务监察委员会〕
8 ,}ikOZ? Advisory Committee on Diversification 经济多元化谘询委员会
GrEs1M1]* affidavit 誓章;遗产申报誓章
A;K(J4y* affidavit of no receipt 述明无收款的誓章
{5:Zl<0 affiliate 联号;联营公司;附属公司
H>7dND2; affiliated company 附属公司;联号;联营公司
HB&
& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
</oY4$ l' affordability 负担能力
=WZ%H_oxi African Development Bank [AfDB] 非洲开发银行
`_AM` >_ after-acquired property 事后取得的财产
_j#SpL'P after-hours dealing 市后交易
^tAO_~4 after-tax profit 税后盈利;税后利润;税后溢利
CDg AGy agency agreement 代理协议
2=*=^)FNI agency expenses 代理机构的开支
ma8wmQ9 JR agency fee 代理费
+H'\3^C- Agency Law 《代理法》
Eek9|i"p agent 代理人;承销人
- V) R< agent of company 公司代理人
W|c.l{A5Q agent's fee 代理人费;经纪费
XF,<i1ZlM aggregate 总计;总数;总体数字
2hOPzv&B aggregate amount 总款额;总额
90:K#nW; aggregate assets and liabilities 总体资产与负债
aO1IVESr$ aggregate at constant price 按固定价格计算的总体数字
,"
R>}kPli aggregate demand 总需求
hY8#b)l~lu aggregate gross position 总持仓量
Bku'H aggregate limit 总限额
7[o {9Yp& aggregate of salaries tax 合计薪俸税
ijZ>:B2: aggregate performance 总体表现;总体业绩
=I4.Gf"~f aggregate supply 总体供应
T!^Mvat aggregate surplus 总盈余
!Tfij(91 aggregate total 整体总额
}=@zj6AC aggregate value 总值;合计价值
R_e)mkE aggregated basis 合计基准
W"sr$K2m| aggregated net chargeable income 合计应课税入息实额
zXre~b03ZS aggregation 合并计算;合计;总和
J/Q|uRpmqr aggregation of incomes of husband and wife 夫妇入息合并计算
aWvd`qA9r aggregation of property 财产的总和
pCt}66k} agio 差价;贴水
K5flit4- Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
f!g<3X{= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pMN<p[MB 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
~775soN Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
*SZ>upg 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
_Y-$}KwY! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Es;;t83p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.hN3`>*V agreement for a settlement 授产协议
epVH.u% agreement for assignment 转让协议
zqGYOm$r agreement for sale 售卖协议;买卖协议
k>{-[X,/OV agreement for sale and purchase 买卖协议
8XbR agreement for the payment of interest 支付利息协议
79tJV agreement for the repayment of money 还款协议
N$Hqa^!'T agreement of reinsurance 再保险协议
U42\.V0 Agricultural Bank of China 中国农业银行
lIq~~cv) air passenger departure tax 飞机乘客离境税
+89o`u_l% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oQvFrSz airport tax 机场税
3wNN<R alcohol duty 酒精税
~&~C#yjg1 alienation 让与;让渡;转让
{HuLuP0t alimony 生活费;赡养费
)6G+ tU' All Ordinaries Index [AOI] 所有普通股指数
# U`&jBU all risks 全险;综合险
P1QB`&8F All Sales Record for Stock Market 《股票市场成交报告》
8|<f8Z65! Allied Capital Resources Limited 新联财务有限公司
Wf1-"Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;U7t allocation letter 拨款信件
lt%-m@#/ allocation of fund 分配款项;预留款项
{G.{ad allocation of profit 利润分配;溢利分配
ro]L}oE+ allocation warrant 拨款令
YPQCOG allotment 分配;配股
* D3 allotment notice 股份配售通知;配股通知
Ja=N@&Z# allotment of shares 股份分配
^z?=?%{ allowable 可获宽免;免税的
JOHp?3 "4 allowable business loss 可扣除的营业亏损
<w11nB) allowable expenses 可扣税的支出
.Bijc G allowance 免税额;津贴;备抵;准备金
;S=e%:zb allowance for debts 债项的免税额
KqY>4tb allowance for depreciation by wear and tear 耗损折旧免税额
Sl~C0eO allowance for funeral expenses 殡殓费的免税额
m[#%/ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Faw. GU allowance for repairs and outgoings 修葺及支出方面的免税额
OAyE/Q| allowance to debtor 给债务人的津贴
,,2_/u\"/i alteration of capital 资本更改
u"joCZ7`kG alternate trustee 候补受托人
zN/Gy} amalgamation 合并
vev8l\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$pJ3xp& ambit of charges 征税范围;收费范围
7dx4~dF amended valuation 经修订的估值
'.xkn{c American Commodities Exchange 美国商品交易所
(BhL/A 4 American Express Bank Limited 美国运通银行
th;]Vo American Stock Exchange 美国证券交易所
xKisL=l6Y amortization 摊销
GYTbeY amount due from banks 存放银行同业的款项
yO%VzjJhg amount due from banks abroad 存放海外银行同业的款项
[/n'@cjNZ amount due from holding companies 控股公司欠款
f(W,m
>.; amount due from local banks 存放本港银行同业的款项
lHRK'?Q amount due to banks 银行同业的存款
$M%}Oz3* amount due to banks abroad 海外银行同业的存款
T)*l' g' amount due to holding companies 控股公司存款
DwQp$l'NfW amount due to local banks 本港银行同业的存款
KN|'|2/| amount due to outport banks 外埠银行同业的存款
sV;qpDXX amount for note issue 发行纸币的款额
| eK,Td% amount of bond 担保契据的款额
R7y-#? amount of consideration 代价款额
~c'\IM amount of contribution 供款数额
*GB$sXF amount of indebtedness 负债款额
D DZTqsws amount of principal of the loan 贷款本金额
J78Qj[v amount of rates chargeable 应征差饷数额
Z7ZWf'o amount of share capital 股本额
| H5Ync[s amount of sums assured 承保款额
agGgJ@ amount of variation 变动幅度
~6=Wq64 amount of vote 拨款数额
VN1#8{ amount payable 应付款额
:Fq2x_IUE amount receivable 应收款额
jAsh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t4*aVHT analysis 分析
9Vh_XBgP ancillary risk 附属风险
i]V
F'tG annual account 周年帐目;周年帐目报表;年度决算;年结
kvY}
yw7 annual accounting date 年结日期
qLU15cOM annual allowance 每年免税额;年积金;年度津贴;年津
Ji)%Y5F annual balance 年度余额
1j_aH#Fz: annual disposable income 每年可动用收入
Tm'l N5}&9 annual estimates 周年预算
kjQIagw annual fee 年费
=aX1:Z annual general meeting 周年大会
Z%(Df3~gmm annual growth rate 年增率;每年增长率
EVby 9! annual long-term supplement 长期个案每年补助金
ZC>`ca annual pensionable emolument 可供计算退休金的年薪
R
A-^!4tX annual report 年报
_&6juBb Annual Report on the Consumer Price Index 《消费物价指数年报》
Jc9@VxWY annual return 周年报表;周年申报表;每年报税表格
$NH`Iu9t Annual Return Rules 《周年报表规则》
Ej9/_0lt annual review of consumer prices 每年消费物价回顾
pb $ An<P annual roll-forward basis 逐年延展方式
O#<|[Dzw annual salary 年薪
1D#T+t`[ annual statement 年度报表;年度决算表
|^>L`6uo 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
[U_Q 2<H annuitant 年金受益人
q|de*~@-P annuity 年金
Iltg0`
annuity contract 年金合约
98<bF{#0WM annuity on human life 人寿年金
rZwf%} antecedent debt 先前的债项
o%9Ua9|RR ante-dated cheque 倒填日期支票
!rN#PF> anticipated expenditure 预期开支
oqQ? 2k<@ anticipated net profit 预期纯利
j.G.Mx" anticipated revenue 预期收入
>"m@qkh anti-inflation measure 反通货膨胀措施
Dg];(c+/ anti-inflationary stance 反通货膨胀立场
+A.a~Stt apparent deficit 表面赤字
D{3 x}5 apparent financial solvency 表面偿债能力
)SlUQ7f> apparent partner 表面合伙人
e{#a{`?Uez application for personal assessment 个人入息课税申请书
LmT[N@>" application of fund 资金应用
Z1qATXXf application to release as liquidator and to destruct the books of accounts and documents
A(_^_p.| 申请免除清盘人职务及毁灭帐簿与文件
vb80J<4 appointed actuary 委任精算师
:p*ojl| appointed auditor 委任核数师;委任审计师
!D|pbzQc8 appointed trustee 委任的受托人
Wtzj;GJj appointer 委任人
$
M[}(m apportioned pro rata 按比例分摊
(tz_D7c$F apportionment 分配;分摊
/d]V{I~6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
SBYMDKZ apportionment formula 分摊方程式
xs83S.fHg apportionment of estate duty 遗产税的分摊
2 |kH% appraisal 估价;评估
&>wce5uV appreciable growth 可观增长
OKLggim{ appreciable impact 显着影响
J=Y( *D7Q appreciable increase 可观增长
qyG636i appreciation 增值;升值
M&BM,~ appreciation against other currencies 相对其他货币升值
9OO_Hp#|9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h1UlLy8 appreciation tax 增值税
gPhw.e"" appropriation 拨款;拨用;拨付
"3KSmb appropriation account 拨款帐目
[C~)&2wh> Appropriation Bill 拨款法案
J#OE}xASoA appropriation-in-aid system 补助拨款办法
Lw+1| approved assets 核准资产
1p"EE~v approved basket stock 认可一篮子证券
_XO)`D~ approved budget 核准预算
7)6Yfa]I% approved charitable donation 认可慈善捐款
F~rYjAFTi approved charitable institution 认可慈善机构
xvz5\s|b approved currency 核准货币;认可货币
4+ ?ZTc( approved estimates 核准预算
QGCdeE$K approved estimates of expenditure 核准开支预算
("M#R!3 approved overseas insurer 核准海外保险人
6+f>XL#w approved overseas trust company 核准海外信托公司
EwBN+v;) approved pooled investment fund 核准汇集投资基金
my #u^O; approved provident fund scheme 认可公积金计划
cPBy(5^ approved provision 核准拨款
elHarey`f approved redeemable share 核准可赎回股份
UE$[;Zg approved regional stock 认可地区性证券
'?>O
approved retirement scheme 认可退休金计划
Sph"w08 approved subordinated loan 核准附属贷款
gW pT:tX- arbitrage 套戥;套汇;套利
kpreTeA] arbitrageur 套戥者;套汇者
Wv*BwiQ arbitrary amount 临时款项
JE:n`l/p arrangement 措施;安排;协定
%LZM5Z^ arrears 欠款
/E
yg*# arrears of pay 欠付薪酬
mW(_FS2%, arrears of revenue 逾期未收税款;逾期未收的帐项
a=T7w;\h articles of association 组织章程;组织细则;组织章程细则
n; '~"AG) Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
.yh2ttf<gB ascertainment of profit 确定利润
G~hILW^ "Asia Clear" “亚洲结算系统”
IEr`6|X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Dmv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.q[sk Asian Development Fund [ADF] 亚洲发展基金
0B:{4Lsn& Asian dollar bond 亚洲美元债券
2yO)}g FJ Asian dollar market 亚洲美元市场
-/7=\kao% Asian dollar rate 亚洲美元利率
.VEfd4+ni{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<l
s/3! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#V,~d&_k asked price 沽盘;喊价;索价;卖方报价
1~u\]Zi=D assessable income 应评税入息
sU_4+Mk assessable loss 应评税亏损
pC.4AkEO assessable profit 应评税利润
G]DN!7]@g assessable value 应评税值
wQS w&G assessed profit 估定利润
iZUz6 assessed value 经评估价值
Y'H/
$M N assessment 评税;评定;估价;评税单
Q
pc^qP^- assessment number 评税编号;估价编号
y\|\9Q%D assessment of additional tax 补加税评税
Ywk[VD+. assessment of performance 业绩评估;实绩评价
x[@3;_'K Assessor 评税主任
[>9"RzEl asset price bubbles 资产价格泡沫
OxGCpbh*7o asset-backed securities 具资产保证的证券
y]r~v assets accretion 资产增值
R$m?&1K assets and liabilities 资产与负债
:+^llz assets betterment statement 资产递增表;资产改进表
I[IQFka} assets lending 实物放款;有抵押贷款
+~.Jw#HqS assets of the company passing on the death 死者去世时转移的公司资产
dY`J,s assets pledged as security for liabilities 用作负债抵押的资产
$
rnr;V assets portfolio 资产投资组合
3evfX[V# assets price 资产价格
>mSl~.I2 assets quality 资产质素
VOOThdR assets realization 资产变现
'=Y~Ir+ assets refinancing arrangement 资产再集资安排
#X_ M assets securitization 资产证券化
$^ dk>Hj>4 assets situated outside Hong Kong 在香港以外地方的资产
-^Va]Lk assets stripping 削减资产;拆卖资产
\eN/fTPm assets value 资产值
*n?:)( assignee 承让人
b>._ r&. assignment 转让;转让书;转让契
ZP/=R<< assignment of interest 权益转让
_JO @O^Ndd assignment of letters patent and trade mark 专利证书及商标转让
${eh52)` assignment of property 物业转让;物业转让书
/UyE- "S assignment right 转让权
\1_&?(pU assignor 转让人
*heQ@ww associate 有联系的人;有关连人士;相联者;合伙人;联系人
L<]PK4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H hH'\-[t associate member 附属会员
:e vc associated body corporate 相联法人团体
qiJ{X{lI associated company 相联公司;联属公司
"g[UX{L associated corporation 相联法团
VO?NrKyeW Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BEx^IQ2 公认会计师公会〔英国〕
`sC8ro@Fm Association of Futures Exchange Brokers 香港期货经纪协会
#TF Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
YHAg4eb8 association of underwriters 承保人组织
D8XXm lo assumption of control 接管
ZA@"uqa 6b assurance 担保;保险;转易;转易书
"
N4]e/.V assurance of interest 权益的转易
El}z^e at 19XX price 按一九XX年价格计算
A*;h}\n at a discount 按赔价计算;按贴水价格计算;打折扣
IDZn,^ at a premium 按溢价计算;按升水价格计算
_zwuK1e at call 通知付款;按通知
mn` Ae= at constant market price 按固定市价计算
.p_$] at constant price 按固定价格计算
t/(j8w at cost 按成本计算
bc-}Qn at current market price 按当时市价计算;按现时市价计算
3|3lUU\I at current price 按当时价格计算;按现时价格计算
m!(K at factor cost 按要素成本计算;按生产要素成本计算
<{uIB;P at money-of-the-day price 按付款当日价格计算
mj~CCokF{? at or better 按指定或较佳价位〔买卖指令〕
!I&Sy]G at par 按面值计算;平价
%)V3QnBO at sight 见票即付
P*]g*&*Y + at the close 按收市盘
f;a6ux# at the opening 按开市盘
K)OlCpHc attestation 见证;见证条款
na)ceN2h at-the-money option 平价期权
H\vO0 <X attorney 受权人;受托代表人
:{2$X|f
3 attornment 新拥有人承认书
Gx)D~7lz attributable profit 可归属利润
Jsl,r+'H attributable share value 可归属股份价值
D%v yO_k Auckland Stock Exchange 奥克兰证券交易所
RJM(+5xQ| auction 拍卖
cPSu!u}D auctioneer 拍卖商
hRu%> =7 audit 审计;核数
V y$\.2= Audit Commission 审计署
9mZ1 a6,x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LX'US-B.! 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〕
P2kZi=0 audit review 帐目审查
`x{gF8GV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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SP@ audited account 审计帐目;经审计的帐目
oGZ9@Y)(T audited annual account 经审计的周年帐目
`OWB@_u5 audited balance sheet 经审计的资产负债表
pV8,b auditor 核数师;核数主任;审计师
@@ QU"8q auditor's certificate 核数师证明书;审计师证明书
xAflcY>Ozs auditor's report 核数师报告;审计师报告
rYJvI Aussie bond 澳元债券
W%o){+, austerity budget 紧缩预算
FKP^f\!M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L~~aW0, Australia All Ordinaries Index 澳洲所有普通股票指数
PhQD}|S Australian Dollar [AUD] 澳元
gFH_^~7i8p Australian Options Market 澳大利亚期权市场
2StpcAlU} Australian Securities Commission 澳洲证券事务监察委员会
B$G8,3 ,: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M<729M Australian Stock Exchange 澳大利亚证券交易所
\?ZdUY Austrian Schilling [ATS] 奥地利先令
nJnan,`W authentication 认证;鉴证
V4>P8cE authority to purchase 委托购买证;委购书
<~3 aaO authorization 认可;核准;授权;授权书
f
W ) authorization by direction 指示授权
zV]0S o authorization by instruction 指令授权
Q.Acmht# authorization by warrant 令状授权
@fwU%S[v authorization of unit trust 单位信托的认可
b#M<b.R) authorized agent 指定代理人
E$T#o{pai authorized capital 法定资本
yRtFUlm` authorized clerk 出市员
&P;x<7h$t? authorized dealer 认可交易商
g 0L 4 authorized financial institution 认可财务机构
]kPco4 authorized fund 认可基金
I.>LG authorized fund house 获授权的基金公司;认可基金公司
sM-*[Q=_ authorized institution 认可机构
AYi$LsLhO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^V:YNUqp# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z#Fw 1 authorized insurer 获授权保险人;获认可承保人
&+
IXDU authorized investment 特准投资项目
gSC@uf authorized person 获授权人
PIA&s6U authorized representative 获授权代表
L81"W`? authorized share capital 法定股本
9T]]T Ev4 automated quotation system 自动报价系统
_I9TG.AA. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@ZVc!5J_, 自动交易系统〔香港期货交易所有限公司〕
^Iz.O automatic adjustment mechanism 自动调整机制
kahv1s- automatic adjustment system 自动调整系统
%F7aFvl* Automatic Clearing House 自动票据交换所
bY<" $);s automatic exchange rates accumulation system 自动化汇率累集系统
|!|`Je3 K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
g N[r*:B automatic teller machine [ATM] 自动柜员机
o^ 4+eE autopay 自动转帐
#G,e]{gs available assets 可用资产
S.I<Hs available fiscal reserve 现存财政储备
pxN'E;P- available profit 可用利润
4
qnQF]4 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
|oM6(px average 平均;平均数;海损
4ldN0_T5 average basic salary 平均基本薪金
)*uI/E average consumer expenditure 平均消费开支;一般消费开支
r}991O< average cost 平均成本
+X< Z
43 average cost of land production 增辟土地平均成本
Wj3H
y4 average daily turnover 平均每日成交额
;8A_-$ average daily wage rate 平均每日工资率
D,7! /u' average expenditure pattern 平均开支模式
<D=%55 average growth rate 平均增长率
ua{eri[ average net fixed assets 固定资产平均净值
Pa.!:N- average of relatives 相对价格平均数
`SVR_ average price 平均价格
R6!3Y/Q@ average propensity to consume 平均消费倾向;一般消费倾向
C?|gf?1p average propensity to save 平均储蓄倾向;一般储蓄倾向
3drgB;:g` average rate 平均率
q\~7z1 average revenue 平均收入;平均收益
$lv
g.u average stock 平均库存;平均存货
>?kt3.IQ!X average yearly rent 平均年租
<sTaXaq? avoidance of double taxation 避免双重课税
\h
yTcFb avoidance of tax 避税