A:
o*\Fj}l- A share A股;甲类股份
(c^ZFh2] abatement of tax 减税;减扣免税额
h!>K[* ABN AMRO Bank N.V. 荷兰银行
%3ieR}:/e& above-the-line expenditure 线上项目支出;经常预算支出
s48 { R4 above-the-line receipt 线上项目收入;经常预算收入
tQTVP 2:Y ABSA Asia Limited 南非联合亚洲有限公司
@Kl'0>U absolute change 绝对数值变更
uH"W07 absolute expenditure 实际开支
"9>.,nzt absolute guideline figure 绝对准则数字
)21yD1"6 absolute interest 绝对权益
m]XG7:}V0 absolute order of discharge 绝对破产解除令
5
5$J%;& absolute profit margin 绝对利润幅度
vz{Z
tE" absolute value 实值;绝对值
m :M=De absolutely vested interest 绝对既得权益
-OvzEmI" absorbed cost 已吸收成本;已分摊成本
{`X O3 absorption 吸收;分摊;合并
.(2Zoa absorption rate 吸收率;摊配率;分摊率
VMa\?`fT ACB Finance Limited 亚洲商业财务有限公司
bUcq
LV acceptable form of reciprocity 合理的互惠条件
3W<_J_[ acceptable rate 适当利率;适当汇率
[\41 acceptance agreement 承兑协议
86_`Z$ s acceptance for honour 参加承兑
y9/x:n&] acceptor 承兑人;接受人;受票人
9hbn<Y acceptor for honour 参加承兑人
a,>`ab%> accident insurance 意外保险
-Y?C1DbKz Accident Insurance Association of Hong Kong 香港意外保险公会
},tN{() accident insurance scheme 意外保险计划
HutwgPvy accident year basis 意外年度基准
}VetaO2* accommodation 通融;贷款
J%|n^^ /un accommodation bill 通融票据;空头票据
1-!q,q accommodation party 汇票代发人
p bRU" account balance 帐户余额;帐户结余
reO^_q' account book 帐簿
cV|u]ce%1 account collected in advance 预收款项
CVk.Ez6 account current book 往来帐簿
-~PiPYX account of after-acquired property 事后取得的财产报告
"}91wfG9 account of defaulter 拖欠帐目
CVa?L"lK account payable 应付帐款
U&PwEh4uG account payee only [A/C payee only] 只可转帐;存入收款人帐户
ggQB Q/ L account receivable 应收帐款
ke~S[bL%- account receivable report 应收帐款报表
# Vq"Cf account statement 结单;帐单;会计财务报表
o?T01t= account title 帐户名称;会计科目
7ThGF accountant's report 会计师报告
L5wrc4 Accountant's Report Rules 会计师报告规则
szZ8-Y accounting and auditing procedure 会计与审计程序;会计与核数程序
PF6w'T 5 Accounting Arrangements 《会计安排》
7BNu.5*y accounting basis 会计基础
MPS{MGVjbJ accounting by Official Receiver 破产管理署署长呈交的帐目
` D9sEt_/ Accounting Circular 《会计通告》
n"Gow/-; accounting class 会计类别
{Xj2c]A1 accounting date 记帐日期;会计结算日期
iUH{rh! accounting for money 款项核算
&I= 27!S Accounting Officer 会计主任
j1Ng[ accounting period 会计报告期;会计期
xllk hD4F accounting policy 会计政策;会计方针
<aScA`\B# accounting practice 会计惯例
M@TXzn!&o accounting principle 会计准则
et-<ib<lY accounting record 会计记录
$>Mqo accounting report 会计报告
\NgBF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&IZthJqV Accounting Society of China 中国会计学会
GM{J3O= accounting statement 会计报表
FxK2 1 accounting system 会计制度;会计系统
S8S<>W accounting transaction 会计事项;帐务交易
>sfH[b accounting treatment 会计处理
zfexaf! accounting year 会计年度
AhNy+p{ accretion 增值;添加
M~o\K' accrual 应计项目;应累算数目
'K8emt$d+ accrual basis 应计制;权责发生制
C{5^UCJkg accrual basis accounting 应计制会计;权责发生制会计
$h)VKW^\ accrue 应累算;应计
I7Uj<a=(q accrued benefit 应累算利益
K]bw1KK accrued charges 应计费用
z}gfH| accrued cumulative preference share dividend 应累算的累积优先股股息
m0$4 accrued expenses 应累算费用
0/g 0=dW= accrued interest payable 应付利息;应计未付利息
X6Y<pw`y accrued interest receivable 应收利息;应计未收利息
n#.~XNbxv accrued right 累算权益
8*-N@j8 accruing profit 应累算的利润
Uiz#QGt accumulated fiscal reserve 累积财政储备
XZ3)gYQi accumulated profit 累积利润;滚存溢利
Y)7LkZO(y accumulated reserve 累积储备
9^AfT>b~f accumulation of surplus income 累积收益盈余
eHt |O~ acquired assets 既得资产
--t5jSS44 acquisition 收购;购置;取得
HHZGu8tzt acquisition cost 购置成本
/4 Q^L>a acquisition expenses 购置费用
6q8b>LG| acquisition of 100% interest 收购全部股权
\_#Z~I{ acquisition of control 取得控制权
'TdO6-X acquisition of fixed assets 购置固定资产
k`u:Cz#aB acquisition of shell “买壳”
X
(0`"rjg acquisition price 收购价
L{i,.aE/nO act of God 天灾
=ghN)[AZV acting partner 执事合伙人
*pOdM0AE active market 买卖活跃的市场;交投畅旺的市场;旺市
z4UJo!{S active partner 积极参与的合伙人
'u)zQAaw. active trading 交投活跃
kpQXnDm2 actual circulation 实际流通
.dr-I7&! actual cost 实际成本
<O]TM-h actual expenditure 实际开支;实际支出
GQR|t?:t actual income 实际入息;实际收入;实际收益
~Wox"h}( actual market 现货市场
3u tJlD actual price 现货价;实际价格
xi!CZNz actual profit 实际利润
7YLG<G!v)] actual quotation 实盘;实际价位;实际报价
b5Sgf'B^ actual year basis 按实际年度计算
XoO#{7a actuals 实货
"T?hIX/p_ actuarial investigation 精算调查
tu%!j}3s actuarial principle 精算原则
$
M8ZF(W actuarial report 精算师报告
8rXQK|A Actuarial Society of Hong Kong 香港精算学会
@h91: hb actuarial valuation 精算师估值
4XCy>;4u actuary 精算师
yH:gFEJ:x ad referendum agreement 暂定协议;有待覆核的协定
QsN%a>t ad valorem duty 从价税;按值征税
ov@N13 ,$ ad valorem duty system 从价税制
Sj`GP p ad valorem fee 从价费
;n"Nv}<C ad valorem tariff 从价关税
}qk8^W{ additional allowance 额外免税额
!
,*4d $ additional amount for unexpired risk 未过期风险的额外款额
2/coa+Qkv] additional assessable profit 补加应评税利润
(n>gC
additional assessment 补加评税
}r)T75_1 additional commitment 额外承担
#*"5F* additional commitment vote 额外承担拨款
z;F6:aBa additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*$4 EXwt' additional dependent parent allowance 供养父母额外免税额
GCEcg&s=\S additional provision 额外拨款
o2J-& additional stamp duty 附加印花税
C'a%piX additional tax 补加税罚款;补加税款
p3N/"t&> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(oKrIm adjudged bankrupt 被裁定破产
;@&mR<5j adjudicated bankrupt 裁定破产人
<$8`]e?I adjudication fee 裁定费;评定印花税额手续费;评估契据费
b_p/ 1W: adjudication of bankruptcy 裁定破产;宣告破产
yN4K^# adjudication of insolvency 裁定无力偿还债务
7"iUyZ( adjusted actual 经调整的实数;调整后的实数
U11bQ4ak adjusted current assets 经调整的流动资产;调整后的流动资产
C@7<0w adjusted figure 经调整的数字;调整后的数额
9|}u"jJB%E adjusted liabilities 经调整的负债;调整后的负债
z(yJ/~m adjusted loss 经调整的亏损;调整后的亏损
{imz1g; 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
H fg2]N adjusted profit 经调整的利润;调整后的利润
@+,J^[ y adjusted surplus 经调整的盈余额;调整后的盈余额
h>A~.. adjusted value 经调整的价值;调整后的价值
5Lo\[K>j adjustment 调整;修订;理算〔保险〕
w}`TJijl adjustment centre 调剂中心
!MNnau%O adjustment lag 调整过程的时间差距;调整时差
rda/ adjustment mechanism 调整机制
YVpsf8R adjustment of loss 亏损调整
!qF U adjustment process 调整过程;调整程序
]3%(
'8/ adjustment range 调整幅度
j\o<r0I administered exchange rate 受管制汇率
"%~Jb dx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Y<"BhE administration expenses 行政费用
;B,6v P# administration fee 手续费;行政费
(H/2{## administration in bankruptcy 破产管理
J2ryYdo> administration order 遗产管理令
ROv(O;.Ty administrator 管理人;遗产管理人
+li<y`aw0 administrator of the estate 遗产管理人
vs`"BQYf admission of debt 债项承认书
zlw+=NX admission of proof 接纳债权证明
3b#eB advance 放贷款项;垫付款项;预支款项;预付款项
i 1{Lx) advance account 暂支帐目;预付款帐户
vfn _Nq; advance compensation 预付补偿金
_3_kvs advance from shareholder 股东垫款
L T.u<ThR} advance pending reimbursement 预支以待日后付还
]V4Fm{] advanced economy 先进经济体系
p;P"mp\' advancement 预付;预付财产
,'KS:`m! advances warrant 垫款令
?c$z?QTMJ advancing 贷出
[nx
OGa2 adverse balance 逆差
Xv~v=.HNhk adverse exchange 逆汇
L7}dvdtZ0 advertisement addressed to shareholders 在报章刊登的致股东通告
d5hYOhO[ advice for collection 托收通知书
PqhR^re0. advice of drawing 提款通知书;汇票通知书
_~=qByD
advice of payment 付款通知
2EU((Q`>=( Advisory Committee [Securities and Futures Commission]
6w )mo)<X 谘询委员会〔证券及期货事务监察委员会〕
D #`o Advisory Committee on Diversification 经济多元化谘询委员会
Exy|^Dr0 affidavit 誓章;遗产申报誓章
nNN~Z'bG affidavit of no receipt 述明无收款的誓章
^ |xSU_wa affiliate 联号;联营公司;附属公司
}r+(Z.BHM affiliated company 附属公司;联号;联营公司
7jZE(|G- affirmation [estate duty] 非宗教式宣誓〔遗产税〕
b#17N2xkT affordability 负担能力
u@ "nVHgMJ African Development Bank [AfDB] 非洲开发银行
a
(mgz&* after-acquired property 事后取得的财产
>l!#_a after-hours dealing 市后交易
++HHUM after-tax profit 税后盈利;税后利润;税后溢利
\Y4>_Mk agency agreement 代理协议
3
W%Bsqn agency expenses 代理机构的开支
i$[wkQ>$ agency fee 代理费
Al0
i{.V Agency Law 《代理法》
`[&) X agent 代理人;承销人
5f` a7R agent of company 公司代理人
GmONhh(k agent's fee 代理人费;经纪费
y,.X5#rnX* aggregate 总计;总数;总体数字
P Tc@MH) aggregate amount 总款额;总额
h^)R}jy+f aggregate assets and liabilities 总体资产与负债
FS(bEAk} aggregate at constant price 按固定价格计算的总体数字
hhqSfafUX aggregate demand 总需求
vjzpU(Sq# aggregate gross position 总持仓量
;VLv2J* aggregate limit 总限额
e\[z Q
2Z3 aggregate of salaries tax 合计薪俸税
E/OJ}3Rf aggregate performance 总体表现;总体业绩
S~ff<A>f aggregate supply 总体供应
%ja8DRQ. aggregate surplus 总盈余
e
Qz_,vTk aggregate total 整体总额
? 0}M'L aggregate value 总值;合计价值
!bPsJbIo> aggregated basis 合计基准
gcy'"d" aggregated net chargeable income 合计应课税入息实额
B*zR/?U^ aggregation 合并计算;合计;总和
l$1z%|I aggregation of incomes of husband and wife 夫妇入息合并计算
!'
D1aea5 aggregation of property 财产的总和
oC~8h8"l agio 差价;贴水
z`?{5v -Qs Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n )n>|w_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~"Kf+eFi 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
#lf3$Tm D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w6PKr^ 《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》
&7}\mnhB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G<5i %@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|9Gng`) agreement for a settlement 授产协议
l\?HeVk^ agreement for assignment 转让协议
kvdiDo agreement for sale 售卖协议;买卖协议
o~_ wx agreement for sale and purchase 买卖协议
a/nKKhXaM agreement for the payment of interest 支付利息协议
/z0X agreement for the repayment of money 还款协议
RSK~<Y@]q{ agreement of reinsurance 再保险协议
tfSY(cXg'T Agricultural Bank of China 中国农业银行
&EELq"5K air passenger departure tax 飞机乘客离境税
"5 /i Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iq25|{1$ airport tax 机场税
&V.\Svm8] alcohol duty 酒精税
THQd`Lj alienation 让与;让渡;转让
({R-JkW:; alimony 生活费;赡养费
[YGPcGw All Ordinaries Index [AOI] 所有普通股指数
WT-BHB1 all risks 全险;综合险
)*b
dG'}
All Sales Record for Stock Market 《股票市场成交报告》
HP$GI Allied Capital Resources Limited 新联财务有限公司
FuWMVT`Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yU e7o4Zm allocation letter 拨款信件
^-*q allocation of fund 分配款项;预留款项
l@h|os allocation of profit 利润分配;溢利分配
,t2yw allocation warrant 拨款令
&gDwsW allotment 分配;配股
Ew&pwsQ allotment notice 股份配售通知;配股通知
*FINNNARB allotment of shares 股份分配
efc<lSUR allowable 可获宽免;免税的
?)Psf/ allowable business loss 可扣除的营业亏损
W-pN allowable expenses 可扣税的支出
C\Y%FTS: allowance 免税额;津贴;备抵;准备金
h~!KNF*XW allowance for debts 债项的免税额
>nqDUGnEo> allowance for depreciation by wear and tear 耗损折旧免税额
v>p UVM allowance for funeral expenses 殡殓费的免税额
&gP/<!# allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*an^
0 allowance for repairs and outgoings 修葺及支出方面的免税额
L,(H(GeX allowance to debtor 给债务人的津贴
3U_-sMOB| alteration of capital 资本更改
,n}h_ct alternate trustee 候补受托人
~ x!"( amalgamation 合并
y@T0
jI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^:Mal[IR ambit of charges 征税范围;收费范围
\$g,Hgp/< amended valuation 经修订的估值
[SJ)4e|) American Commodities Exchange 美国商品交易所
w$D&LA}(M American Express Bank Limited 美国运通银行
h^H~q<R[T American Stock Exchange 美国证券交易所
v$P<:M M amortization 摊销
RS8tE( amount due from banks 存放银行同业的款项
mMz^I7$ amount due from banks abroad 存放海外银行同业的款项
9AA_e
~y amount due from holding companies 控股公司欠款
kF1Tg KSd amount due from local banks 存放本港银行同业的款项
$X>$)U'p&- amount due to banks 银行同业的存款
6t,_Xqg* amount due to banks abroad 海外银行同业的存款
w%3R[Kdzk amount due to holding companies 控股公司存款
>Q`\|m}x)Q amount due to local banks 本港银行同业的存款
)jS9p~FS
amount due to outport banks 外埠银行同业的存款
hk +@ngh% amount for note issue 发行纸币的款额
Q^B !^_M amount of bond 担保契据的款额
jMpV c
E# amount of consideration 代价款额
XBmAD! amount of contribution 供款数额
)P>}uK; amount of indebtedness 负债款额
L/YEW7M amount of principal of the loan 贷款本金额
&|d6 amount of rates chargeable 应征差饷数额
'
)0eB: amount of share capital 股本额
2!}:h5 amount of sums assured 承保款额
/"f4aF[ amount of variation 变动幅度
M6j!_0j amount of vote 拨款数额
S4salpz amount payable 应付款额
Oi?+Z:lak amount receivable 应收款额
}[$qn| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$4*wK@xu analysis 分析
1+{V^)V? ancillary risk 附属风险
FC+}gJ(q annual account 周年帐目;周年帐目报表;年度决算;年结
6]Vf`i annual accounting date 年结日期
"f1`6cx6 annual allowance 每年免税额;年积金;年度津贴;年津
[myIcLp^aP annual balance 年度余额
$*KM%M6 annual disposable income 每年可动用收入
daX$=n annual estimates 周年预算
y5p)z" annual fee 年费
"8NhrUX annual general meeting 周年大会
~"Q24I annual growth rate 年增率;每年增长率
Z{MR#.I annual long-term supplement 长期个案每年补助金
LGau!\ annual pensionable emolument 可供计算退休金的年薪
$GMva}@G` annual report 年报
(59u<F Annual Report on the Consumer Price Index 《消费物价指数年报》
u>K(m))5W3 annual return 周年报表;周年申报表;每年报税表格
]ZbZ] Annual Return Rules 《周年报表规则》
f3p)Q<H>`( annual review of consumer prices 每年消费物价回顾
mBQp#-1\ annual roll-forward basis 逐年延展方式
fH>I/% annual salary 年薪
jNC@b>E?~ annual statement 年度报表;年度决算表
~8j4IO( 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
.#4;em%7 annuitant 年金受益人
'a^'f]" annuity 年金
FxkxV GZ" annuity contract 年金合约
6>hW.aq} annuity on human life 人寿年金
JM&:dzyIP antecedent debt 先前的债项
CY4ntd4M ante-dated cheque 倒填日期支票
$ YPU(y anticipated expenditure 预期开支
gdx2&~ anticipated net profit 预期纯利
/}ADV2sF anticipated revenue 预期收入
A_ftf7, anti-inflation measure 反通货膨胀措施
FEF $4)ROv anti-inflationary stance 反通货膨胀立场
T1([P!g* apparent deficit 表面赤字
/Cl=;^) apparent financial solvency 表面偿债能力
pO10L`| apparent partner 表面合伙人
d~>d\K%v application for personal assessment 个人入息课税申请书
,WA[HwY- application of fund 资金应用
H[u[3 application to release as liquidator and to destruct the books of accounts and documents
WlF}R\N! 申请免除清盘人职务及毁灭帐簿与文件
T\
cJn>kCn appointed actuary 委任精算师
Cb1fTl% appointed auditor 委任核数师;委任审计师
v)!C
Dpw appointed trustee 委任的受托人
^&Re-{ES] appointer 委任人
,lUroO^^ apportioned pro rata 按比例分摊
=8p *Ijs apportionment 分配;分摊
1Fs:&* = Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d.)%C]W{ apportionment formula 分摊方程式
e=).0S`*F apportionment of estate duty 遗产税的分摊
Mqk[+n appraisal 估价;评估
^T.icSxP appreciable growth 可观增长
8Q*477=I appreciable impact 显着影响
k7R}]hq]"" appreciable increase 可观增长
n6 VX0R appreciation 增值;升值
in[yrqFb7t appreciation against other currencies 相对其他货币升值
:mI[fQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vz*'1ugaA appreciation tax 增值税
^(:Z*+X~> appropriation 拨款;拨用;拨付
zQt"i`{U appropriation account 拨款帐目
"lT>V)NB' Appropriation Bill 拨款法案
"fq8) appropriation-in-aid system 补助拨款办法
$7'K]'UJXO approved assets 核准资产
n;w&}g approved basket stock 认可一篮子证券
v<Ozr:lL approved budget 核准预算
|#Q4e51H approved charitable donation 认可慈善捐款
~R$Ko(N approved charitable institution 认可慈善机构
pAY[XN approved currency 核准货币;认可货币
%z_L}L approved estimates 核准预算
yf/c approved estimates of expenditure 核准开支预算
vr$zYdV> approved overseas insurer 核准海外保险人
M#5*gWfq9 approved overseas trust company 核准海外信托公司
!ot$ Q approved pooled investment fund 核准汇集投资基金
?%]?#4bkc approved provident fund scheme 认可公积金计划
mD]^a;U[X approved provision 核准拨款
Cbq|<p# #o approved redeemable share 核准可赎回股份
Z4ZR]eD approved regional stock 认可地区性证券
_l$1@ approved retirement scheme 认可退休金计划
pn._u`xMV approved subordinated loan 核准附属贷款
Fb^Ae6/i arbitrage 套戥;套汇;套利
4Up3x+bg arbitrageur 套戥者;套汇者
x392uS$# arbitrary amount 临时款项
jWX^h^n7K arrangement 措施;安排;协定
:8CYTEc arrears 欠款
D$vP&7pOr4 arrears of pay 欠付薪酬
\U\k$ ( arrears of revenue 逾期未收税款;逾期未收的帐项
7Gs0DwV articles of association 组织章程;组织细则;组织章程细则
;/-X;!a> Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
K;NaiRP#k ascertainment of profit 确定利润
KD*q|?Z "Asia Clear" “亚洲结算系统”
H"n@=DMLm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'a6:3* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$1ZFkw Asian Development Fund [ADF] 亚洲发展基金
*qN(_ Asian dollar bond 亚洲美元债券
uA1DTr?z Asian dollar market 亚洲美元市场
@0qDhv s Asian dollar rate 亚洲美元利率
by{ *R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
HEMq4v4 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.15^c+j asked price 沽盘;喊价;索价;卖方报价
QN'v]z assessable income 应评税入息
ZBf9Upg assessable loss 应评税亏损
*9?T?S|^$F assessable profit 应评税利润
(F.vVldBy assessable value 应评税值
jaOt"iU.B assessed profit 估定利润
$(PWN6{\r^ assessed value 经评估价值
d$O)k+j assessment 评税;评定;估价;评税单
[-pB}1Dxb assessment number 评税编号;估价编号
3L5o8?[ assessment of additional tax 补加税评税
Ze:Y"49S+> assessment of performance 业绩评估;实绩评价
'aAay*1 Assessor 评税主任
rf:CB&u asset price bubbles 资产价格泡沫
Jemb0Qv asset-backed securities 具资产保证的证券
Z^?Y TykH assets accretion 资产增值
~p'DPg4 assets and liabilities 资产与负债
/U1 jCLR' assets betterment statement 资产递增表;资产改进表
J]=2] oI2 assets lending 实物放款;有抵押贷款
w?db~"T assets of the company passing on the death 死者去世时转移的公司资产
FE[{*8 assets pledged as security for liabilities 用作负债抵押的资产
6lKM5,Oa assets portfolio 资产投资组合
M,f|.p{,Y assets price 资产价格
.:(N1n'>1 assets quality 资产质素
`& (Fy assets realization 资产变现
NW=tZV Q<X assets refinancing arrangement 资产再集资安排
uJX(s6["= assets securitization 资产证券化
H{4/~Z assets situated outside Hong Kong 在香港以外地方的资产
d J;y>_ assets stripping 削减资产;拆卖资产
aDreN*n assets value 资产值
F,l%SQCyj assignee 承让人
ZR|cZH1}C assignment 转让;转让书;转让契
=nTNL .SX assignment of interest 权益转让
rcyq+wY # assignment of letters patent and trade mark 专利证书及商标转让
fmv8)$W#U assignment of property 物业转让;物业转让书
=>Md>VM assignment right 转让权
A8by5qU assignor 转让人
R/UL4R,)^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
c{SD=wRt,y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b#2$Pd:( associate member 附属会员
Db5y";T associated body corporate 相联法人团体
Om/mpU/U associated company 相联公司;联属公司
cYafQyU associated corporation 相联法团
61}hB>TT: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(wtw1E5X 公认会计师公会〔英国〕
^9zFAY.| Association of Futures Exchange Brokers 香港期货经纪协会
z/IZ ;K_e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"VfV;)]|w association of underwriters 承保人组织
mEM/}]2 assumption of control 接管
V(LE4P1 assurance 担保;保险;转易;转易书
/cN. -lEo% assurance of interest 权益的转易
k.dQ;v} at 19XX price 按一九XX年价格计算
Ue8k9%qV at a discount 按赔价计算;按贴水价格计算;打折扣
A`
iZ"? at a premium 按溢价计算;按升水价格计算
Ub%sw&QG(9 at call 通知付款;按通知
ji(Y?vhQt at constant market price 按固定市价计算
w&E*{{otJ at constant price 按固定价格计算
dAZh# i[ at cost 按成本计算
WV8?zB1 at current market price 按当时市价计算;按现时市价计算
fsxZQ=-PW at current price 按当时价格计算;按现时价格计算
bR*/d-v^ at factor cost 按要素成本计算;按生产要素成本计算
jRv j:H9 at money-of-the-day price 按付款当日价格计算
nYv`{0S+m at or better 按指定或较佳价位〔买卖指令〕
UJX=lh.o at par 按面值计算;平价
:.k)! at sight 见票即付
i7RW8* at the close 按收市盘
L9FijF7 at the opening 按开市盘
J|Xu]fg0 attestation 见证;见证条款
\B<A.,i4 at-the-money option 平价期权
.eSMI!Y= attorney 受权人;受托代表人
nU6WT | attornment 新拥有人承认书
<X{hW^??) attributable profit 可归属利润
f/VrenZ_ attributable share value 可归属股份价值
dLtn,qCX0^ Auckland Stock Exchange 奥克兰证券交易所
"Y7
]t:8 auction 拍卖
3X,SCG auctioneer 拍卖商
=?, dX audit 审计;核数
\s[/{3 Audit Commission 审计署
$7 08\! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`PY>p!E 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
u,rieKYF audit review 帐目审查
o.Jq1$)~y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6a=Y_fma audited account 审计帐目;经审计的帐目
I'NE>!=Q audited annual account 经审计的周年帐目
;~ >E^0M audited balance sheet 经审计的资产负债表
96&Y auditor 核数师;核数主任;审计师
i7m=V T auditor's certificate 核数师证明书;审计师证明书
+-|D$@8S auditor's report 核数师报告;审计师报告
\40d?N#D Aussie bond 澳元债券
M]Y72K^ austerity budget 紧缩预算
6}RRrYL7I Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8#S}.|"?F Australia All Ordinaries Index 澳洲所有普通股票指数
jC)lWD Australian Dollar [AUD] 澳元
xTJ-v/t3< Australian Options Market 澳大利亚期权市场
\"r*wae Australian Securities Commission 澳洲证券事务监察委员会
y+C.2 ca Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8w[nY.#T Australian Stock Exchange 澳大利亚证券交易所
_Q:739& Austrian Schilling [ATS] 奥地利先令
;8G( l authentication 认证;鉴证
LD~s@}yH> authority to purchase 委托购买证;委购书
--~m{qmy authorization 认可;核准;授权;授权书
ly{Q>MBM authorization by direction 指示授权
NB z3j authorization by instruction 指令授权
P0En&g+~ authorization by warrant 令状授权
x*9CK8o= authorization of unit trust 单位信托的认可
dX58nJ4u authorized agent 指定代理人
'|\et aD authorized capital 法定资本
R`RLq1WA authorized clerk 出市员
kUdl2["MZ authorized dealer 认可交易商
A!K/92[#@ authorized financial institution 认可财务机构
5G\CT&cQR authorized fund 认可基金
(j%d{y4 authorized fund house 获授权的基金公司;认可基金公司
wlh V!a0> authorized institution 认可机构
Tu'/XUs;k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XQ{G) authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v%e-vl authorized insurer 获授权保险人;获认可承保人
P`^{dH$P authorized investment 特准投资项目
4RH'GnLa authorized person 获授权人
eDm~B(G$ authorized representative 获授权代表
Z(8'ki authorized share capital 法定股本
f4s^$Q{Q automated quotation system 自动报价系统
=!G3YZ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sh6F-g 自动交易系统〔香港期货交易所有限公司〕
9P3jx)K automatic adjustment mechanism 自动调整机制
MBbycI, automatic adjustment system 自动调整系统
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Automatic Clearing House 自动票据交换所
}^Unx W automatic exchange rates accumulation system 自动化汇率累集系统
e%v<nGN.- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jDp]}d|f) automatic teller machine [ATM] 自动柜员机
@[qGoai autopay 自动转帐
Q/%(&4>'y available assets 可用资产
EzDj,!!<w available fiscal reserve 现存财政储备
`J>76WN available profit 可用利润
lD8&*5tDmP Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
5PJB<M_m: average 平均;平均数;海损
&?@gUk74" average basic salary 平均基本薪金
6;lJs,I1w{ average consumer expenditure 平均消费开支;一般消费开支
+G!N@O average cost 平均成本
r~sx]=/ average cost of land production 增辟土地平均成本
m})q8b!S average daily turnover 平均每日成交额
%G<!&E!0h average daily wage rate 平均每日工资率
0 gyg average expenditure pattern 平均开支模式
QL>G-Rp average growth rate 平均增长率
_)7dy2%{q average net fixed assets 固定资产平均净值
;BEg"cm average of relatives 相对价格平均数
m\h/D7zg average price 平均价格
xb!h?F& average propensity to consume 平均消费倾向;一般消费倾向
(O
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\-* average propensity to save 平均储蓄倾向;一般储蓄倾向
LvJ')HG average rate 平均率
Ty"OJ average revenue 平均收入;平均收益
D&{7Av average stock 平均库存;平均存货
R;P>_ei(LK average yearly rent 平均年租
XIu3n9g^# avoidance of double taxation 避免双重课税
TU&t 1_6 avoidance of tax 避税