A:
W.j^L; A share A股;甲类股份
1-y8Hy_a2 abatement of tax 减税;减扣免税额
w;O-ATUzN ABN AMRO Bank N.V. 荷兰银行
Y#F.{i above-the-line expenditure 线上项目支出;经常预算支出
##jJaSxG above-the-line receipt 线上项目收入;经常预算收入
xuXPVJdi ABSA Asia Limited 南非联合亚洲有限公司
&>jz[3 absolute change 绝对数值变更
syX?O'xJ absolute expenditure 实际开支
Ae>+Fcv absolute guideline figure 绝对准则数字
oMbd1uus absolute interest 绝对权益
Lf9hOMHx absolute order of discharge 绝对破产解除令
mjD^iu8? absolute profit margin 绝对利润幅度
>=N-P<% absolute value 实值;绝对值
ZXnacc~s absolutely vested interest 绝对既得权益
{)qr3-EM# absorbed cost 已吸收成本;已分摊成本
IW\^-LI. absorption 吸收;分摊;合并
mx9vjWfy absorption rate 吸收率;摊配率;分摊率
&wQ;J)13 ACB Finance Limited 亚洲商业财务有限公司
M(C">L]8 acceptable form of reciprocity 合理的互惠条件
ai<qK3!O acceptable rate 适当利率;适当汇率
pT,8E(*l2 acceptance agreement 承兑协议
2K:A4)jZ acceptance for honour 参加承兑
IHEbT
acceptor 承兑人;接受人;受票人
KdoI acceptor for honour 参加承兑人
_^_3>}y5op accident insurance 意外保险
F6U#EvL Accident Insurance Association of Hong Kong 香港意外保险公会
# xO PF9 accident insurance scheme 意外保险计划
=`+D/
W\[Y accident year basis 意外年度基准
ZUI6VM accommodation 通融;贷款
V?EX`2S accommodation bill 通融票据;空头票据
MFq?mZ, accommodation party 汇票代发人
,V1"Typ#< account balance 帐户余额;帐户结余
e=&~6bs1U account book 帐簿
ZUS-4'"$ account collected in advance 预收款项
)WoH>D account current book 往来帐簿
c0o]O[ account of after-acquired property 事后取得的财产报告
p$,G`'l account of defaulter 拖欠帐目
d[6 'w ? account payable 应付帐款
y]Nk^ga:U6 account payee only [A/C payee only] 只可转帐;存入收款人帐户
y[b8rv account receivable 应收帐款
(u tP@d^ account receivable report 应收帐款报表
a#]V|1*O account statement 结单;帐单;会计财务报表
xgxfPcI account title 帐户名称;会计科目
IR${a) accountant's report 会计师报告
(xo`*Q,+ Accountant's Report Rules 会计师报告规则
l>;hQ h accounting and auditing procedure 会计与审计程序;会计与核数程序
M-t9M~ Accounting Arrangements 《会计安排》
g|Lbe4? accounting basis 会计基础
VJ\qp% accounting by Official Receiver 破产管理署署长呈交的帐目
~u%$ 9IhM Accounting Circular 《会计通告》
H~yHSm 3 accounting class 会计类别
(GF}c\=T7 accounting date 记帐日期;会计结算日期
K9zr]7;th accounting for money 款项核算
4FzTf7h^ Accounting Officer 会计主任
*+rfRH]a accounting period 会计报告期;会计期
dU3A:uS^ accounting policy 会计政策;会计方针
q0}u%Yz accounting practice 会计惯例
l,J>[Q`< accounting principle 会计准则
E n7~wKF accounting record 会计记录
Tw';;euw accounting report 会计报告
}W^@mi
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@RPQ1da Accounting Society of China 中国会计学会
(2eS:1+'8 accounting statement 会计报表
Fj`k3~tUw accounting system 会计制度;会计系统
<P#BQt f accounting transaction 会计事项;帐务交易
[y8(v ~H accounting treatment 会计处理
3:GwX4yW accounting year 会计年度
CzG[S\{+ accretion 增值;添加
~R[ k^i.Y accrual 应计项目;应累算数目
l)\Q~^cxd accrual basis 应计制;权责发生制
=Xvm#/ accrual basis accounting 应计制会计;权责发生制会计
+d#8/S* accrue 应累算;应计
IM1&g7Qs2 accrued benefit 应累算利益
)P7ep accrued charges 应计费用
.I>rX#aNt accrued cumulative preference share dividend 应累算的累积优先股股息
oz=V|7, accrued expenses 应累算费用
c@g(_%_|2 accrued interest payable 应付利息;应计未付利息
=RHtugwy accrued interest receivable 应收利息;应计未收利息
^B1Ft5F`b accrued right 累算权益
i!%WEHPe accruing profit 应累算的利润
w)ki<Dudg accumulated fiscal reserve 累积财政储备
ng/h6
S accumulated profit 累积利润;滚存溢利
Q~(Qh_Ff accumulated reserve 累积储备
7C'@g)@^/ accumulation of surplus income 累积收益盈余
w=]A;GgA acquired assets 既得资产
[z"E"_r~%Y acquisition 收购;购置;取得
JOG-i acquisition cost 购置成本
[;{xiW4V] acquisition expenses 购置费用
uD(C jHM> acquisition of 100% interest 收购全部股权
.nZKy't acquisition of control 取得控制权
VWzQXo acquisition of fixed assets 购置固定资产
^.:&ZsqV acquisition of shell “买壳”
hrnE5=iY acquisition price 收购价
&Y^4>y% act of God 天灾
NxF:s,a6 acting partner 执事合伙人
W! $U{= active market 买卖活跃的市场;交投畅旺的市场;旺市
|Ogh-<|< active partner 积极参与的合伙人
AM=> P7 active trading 交投活跃
k6"(\d9o actual circulation 实际流通
Pm6U:RL actual cost 实际成本
:
jkO actual expenditure 实际开支;实际支出
G>"n6v'^d actual income 实际入息;实际收入;实际收益
Pl=)eq YY actual market 现货市场
gbYM1guiD actual price 现货价;实际价格
`^#4okg] actual profit 实际利润
=~J VU actual quotation 实盘;实际价位;实际报价
iDcTO} actual year basis 按实际年度计算
Zj -#"Gm actuals 实货
adu6`2*$ actuarial investigation 精算调查
o@N[O^Q
V actuarial principle 精算原则
_`p-^I actuarial report 精算师报告
$(gL#"T Actuarial Society of Hong Kong 香港精算学会
tm/>H actuarial valuation 精算师估值
3\4e{3$ actuary 精算师
c$,1j%[) ad referendum agreement 暂定协议;有待覆核的协定
ZxSnqbyA* ad valorem duty 从价税;按值征税
Ce-=
- ad valorem duty system 从价税制
c
$r"q :\ ad valorem fee 从价费
j^#p#`m ad valorem tariff 从价关税
OD7^*j(p` additional allowance 额外免税额
#lMcAYH, additional amount for unexpired risk 未过期风险的额外款额
fZpi+I additional assessable profit 补加应评税利润
L4B/
g)K additional assessment 补加评税
Mi#i 3y( additional commitment 额外承担
lr4wz(q<9 additional commitment vote 额外承担拨款
7_PY%4T" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QxG^oxU} additional dependent parent allowance 供养父母额外免税额
Uhr2"Nuuy additional provision 额外拨款
aV7VbC additional stamp duty 附加印花税
9[JUJ,#X'0 additional tax 补加税罚款;补加税款
JwxKWVpWv Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
kJl^,q adjudged bankrupt 被裁定破产
]VQd*~ - adjudicated bankrupt 裁定破产人
a T(] adjudication fee 裁定费;评定印花税额手续费;评估契据费
r'y Nc&~ adjudication of bankruptcy 裁定破产;宣告破产
&k,DAx`rN; adjudication of insolvency 裁定无力偿还债务
ECi;o1hda adjusted actual 经调整的实数;调整后的实数
m5
sW68 adjusted current assets 经调整的流动资产;调整后的流动资产
?;v\wx adjusted figure 经调整的数字;调整后的数额
?o.d FKUe adjusted liabilities 经调整的负债;调整后的负债
oh:9v+ adjusted loss 经调整的亏损;调整后的亏损
%\,9S`0 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
IV!`~\@ adjusted profit 经调整的利润;调整后的利润
5-GS@fY adjusted surplus 经调整的盈余额;调整后的盈余额
lCUYE"o adjusted value 经调整的价值;调整后的价值
!AJkd. adjustment 调整;修订;理算〔保险〕
-5 adjustment centre 调剂中心
~5N
oR adjustment lag 调整过程的时间差距;调整时差
y akRKiz\ adjustment mechanism 调整机制
B<L7`xL adjustment of loss 亏损调整
T5|kO:CbHq adjustment process 调整过程;调整程序
;8XRs?xyd adjustment range 调整幅度
"[P3b"=gW administered exchange rate 受管制汇率
MG=8`J-` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5PZ!ZO& administration expenses 行政费用
0sU*3 r? administration fee 手续费;行政费
<$ssU{5 administration in bankruptcy 破产管理
Y!oLNGY administration order 遗产管理令
}\S'oC\[ administrator 管理人;遗产管理人
zMA;1Na administrator of the estate 遗产管理人
wdP(MkaV admission of debt 债项承认书
E"VFBKB admission of proof 接纳债权证明
~IW{^u advance 放贷款项;垫付款项;预支款项;预付款项
p%meuWV%5 advance account 暂支帐目;预付款帐户
G3:!]} advance compensation 预付补偿金
OFtf)cGE advance from shareholder 股东垫款
8Yk*$RR9 advance pending reimbursement 预支以待日后付还
U!-Nx9 advanced economy 先进经济体系
E \DA3lq advancement 预付;预付财产
d/yF}%0QI advances warrant 垫款令
NjZ~b/ advancing 贷出
MhCU;
! adverse balance 逆差
9MfU{4:;I adverse exchange 逆汇
yIn$ApSGY advertisement addressed to shareholders 在报章刊登的致股东通告
2<B'PR-??y advice for collection 托收通知书
C`t@tgT advice of drawing 提款通知书;汇票通知书
OS;
T; advice of payment 付款通知
@:Zk, Advisory Committee [Securities and Futures Commission]
P~{8L.w!>W 谘询委员会〔证券及期货事务监察委员会〕
}NyQ<,+mq& Advisory Committee on Diversification 经济多元化谘询委员会
u$^tRz9 affidavit 誓章;遗产申报誓章
1UJ rPM% affidavit of no receipt 述明无收款的誓章
V6P-?Nd affiliate 联号;联营公司;附属公司
p&RC#wYu affiliated company 附属公司;联号;联营公司
YX-~?Pl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+={K -g7U affordability 负担能力
CR'%=N04^ African Development Bank [AfDB] 非洲开发银行
Kw`CN after-acquired property 事后取得的财产
BZ:tVfg. after-hours dealing 市后交易
#at`7#K@ after-tax profit 税后盈利;税后利润;税后溢利
T 'c39 agency agreement 代理协议
4zS0kk;+ agency expenses 代理机构的开支
=[]6NjKS, agency fee 代理费
$O*@Jg= Agency Law 《代理法》
cg3}33Z;6 agent 代理人;承销人
$2h%IK>#G agent of company 公司代理人
9}9VZ r? agent's fee 代理人费;经纪费
J6s]vV q" aggregate 总计;总数;总体数字
Bz_'>6w aggregate amount 总款额;总额
zsJ# CDm aggregate assets and liabilities 总体资产与负债
KWY_eY_| aggregate at constant price 按固定价格计算的总体数字
"."(<c/3 aggregate demand 总需求
<9ucpV aggregate gross position 总持仓量
lvWwr!w aggregate limit 总限额
?< b{ aggregate of salaries tax 合计薪俸税
J?3/L&seA aggregate performance 总体表现;总体业绩
)pHlWi|h aggregate supply 总体供应
7?R600OA aggregate surplus 总盈余
dWQsC| aggregate total 整体总额
GKo&?Tj) aggregate value 总值;合计价值
8-x-?7 aggregated basis 合计基准
L_Gw:"-+Q aggregated net chargeable income 合计应课税入息实额
70 7( LG aggregation 合并计算;合计;总和
o p9dYjG7 aggregation of incomes of husband and wife 夫妇入息合并计算
_|GbU1Hz aggregation of property 财产的总和
[-$
Do agio 差价;贴水
WuUwd#e 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》
Su,:f_If, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!-7n69:G 《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》
iWD|F- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4l
ZK@3 《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》
0i_:J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
klJ21j0Bb2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
rT[qh+KWe agreement for a settlement 授产协议
ia'z9 agreement for assignment 转让协议
Q"qI'*Kgt agreement for sale 售卖协议;买卖协议
fYUV[Gm agreement for sale and purchase 买卖协议
l{Df{1b. agreement for the payment of interest 支付利息协议
JnsJ]_< agreement for the repayment of money 还款协议
r+Ki`HD% agreement of reinsurance 再保险协议
O<cP1TF Agricultural Bank of China 中国农业银行
;`#R9\C=h air passenger departure tax 飞机乘客离境税
V+Tv:a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p@G7}'|eyA airport tax 机场税
nU_O|l9 alcohol duty 酒精税
5&n{QE?Um alienation 让与;让渡;转让
OtqFI!ns alimony 生活费;赡养费
{3`385 All Ordinaries Index [AOI] 所有普通股指数
4=tR_s all risks 全险;综合险
'vBZh1`p All Sales Record for Stock Market 《股票市场成交报告》
:_R:>n9 p Allied Capital Resources Limited 新联财务有限公司
Os"('@jd> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2DCQ5XewYe allocation letter 拨款信件
PoF3fy%. allocation of fund 分配款项;预留款项
<R$ 2x_ allocation of profit 利润分配;溢利分配
N;|^C{uz allocation warrant 拨款令
sWYnoRxu allotment 分配;配股
TsTc3 allotment notice 股份配售通知;配股通知
*vaYI3{qN allotment of shares 股份分配
,_3hbT8Q
allowable 可获宽免;免税的
)JS6W allowable business loss 可扣除的营业亏损
ls@]%pz.1d allowable expenses 可扣税的支出
[
/o'l: allowance 免税额;津贴;备抵;准备金
4qie&:4j allowance for debts 债项的免税额
Tzex\]fw allowance for depreciation by wear and tear 耗损折旧免税额
C.jWT1 allowance for funeral expenses 殡殓费的免税额
zi-_ l allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*V6|
FU allowance for repairs and outgoings 修葺及支出方面的免税额
'{d@Gc6. allowance to debtor 给债务人的津贴
B'}?cG] alteration of capital 资本更改
}sXTZX alternate trustee 候补受托人
+x"uP amalgamation 合并
FRd"F$U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O_:l;D#i ambit of charges 征税范围;收费范围
_nbr%PD, amended valuation 经修订的估值
aZA``#p+ American Commodities Exchange 美国商品交易所
T^}UE< American Express Bank Limited 美国运通银行
sW[-qPK< American Stock Exchange 美国证券交易所
jfuHZ^ YA amortization 摊销
qE~_}4\Z9 amount due from banks 存放银行同业的款项
AYbO~_a\N amount due from banks abroad 存放海外银行同业的款项
eQbHf amount due from holding companies 控股公司欠款
+Y%6y]8 amount due from local banks 存放本港银行同业的款项
IO+]^nY` amount due to banks 银行同业的存款
qNEp3WY: amount due to banks abroad 海外银行同业的存款
"bo0O7InOV amount due to holding companies 控股公司存款
o:@Q1+p amount due to local banks 本港银行同业的存款
{6'Xz amount due to outport banks 外埠银行同业的存款
L|'^P3#7` amount for note issue 发行纸币的款额
Z4] n<~o amount of bond 担保契据的款额
}g}Eh>U amount of consideration 代价款额
!ZBtXt#P amount of contribution 供款数额
nYyhQX~]B amount of indebtedness 负债款额
@RoZd? amount of principal of the loan 贷款本金额
^LMgOA(7 amount of rates chargeable 应征差饷数额
~Bzzu %S amount of share capital 股本额
bKo %Ak, amount of sums assured 承保款额
8 t5kou]h amount of variation 变动幅度
11=$]K> amount of vote 拨款数额
'X?xn@? amount payable 应付款额
xl\Kj2^ amount receivable 应收款额
$m 4-^= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jxe+LG analysis 分析
~K;QdV=YX ancillary risk 附属风险
c2npma]DZ annual account 周年帐目;周年帐目报表;年度决算;年结
tq3_az ~1 annual accounting date 年结日期
y}odTeq annual allowance 每年免税额;年积金;年度津贴;年津
C ^Y\?2h1 annual balance 年度余额
~ nsb annual disposable income 每年可动用收入
4V,.Oi annual estimates 周年预算
gF)9a_R%p annual fee 年费
"%-Vrb=:Y annual general meeting 周年大会
5> x_G#W annual growth rate 年增率;每年增长率
ffrIi',@ annual long-term supplement 长期个案每年补助金
?5C'9 V annual pensionable emolument 可供计算退休金的年薪
@Wu-&Lb annual report 年报
Y %JQ Annual Report on the Consumer Price Index 《消费物价指数年报》
qA)OkR'm annual return 周年报表;周年申报表;每年报税表格
cr1x
CPJj Annual Return Rules 《周年报表规则》
@]=40Yj~w annual review of consumer prices 每年消费物价回顾
m@4Dz| annual roll-forward basis 逐年延展方式
jJ,_-ui annual salary 年薪
7GgZ: $d annual statement 年度报表;年度决算表
$83B10OQ&L 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
'/W$9jm annuitant 年金受益人
8|a./%gixs annuity 年金
)[Y B& annuity contract 年金合约
mayJwBfU annuity on human life 人寿年金
lE:g A, antecedent debt 先前的债项
cw Obq\ ante-dated cheque 倒填日期支票
aB]0?C y9( anticipated expenditure 预期开支
2xI|G
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~^mUu`@r anticipated revenue 预期收入
[{x}# oRSE anti-inflation measure 反通货膨胀措施
pCIzpEsRs anti-inflationary stance 反通货膨胀立场
%$!3Pbui apparent deficit 表面赤字
COrk (V apparent financial solvency 表面偿债能力
Rr)+M3' apparent partner 表面合伙人
ht3.e[%'b application for personal assessment 个人入息课税申请书
(`P\nnb application of fund 资金应用
}#XFa# application to release as liquidator and to destruct the books of accounts and documents
[0H0%z#tU& 申请免除清盘人职务及毁灭帐簿与文件
}Z!D?( appointed actuary 委任精算师
%q {q.(M# appointed auditor 委任核数师;委任审计师
d1j9{ appointed trustee 委任的受托人
M;(,0d k appointer 委任人
UiFH*HT apportioned pro rata 按比例分摊
V`V\/s gj apportionment 分配;分摊
=&HLz
7| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G-aR%]7$g apportionment formula 分摊方程式
?e7]U*jEU apportionment of estate duty 遗产税的分摊
LFp "Waiv appraisal 估价;评估
+{J8,^z# appreciable growth 可观增长
MY&Jdmga appreciable impact 显着影响
D Ez,u^ appreciable increase 可观增长
25^?|9o 7 appreciation 增值;升值
<wH+\ appreciation against other currencies 相对其他货币升值
p9(y b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>| R'dF} appreciation tax 增值税
\/A.j|by,> appropriation 拨款;拨用;拨付
4=zs& appropriation account 拨款帐目
KpLmpK1 Appropriation Bill 拨款法案
U.%Kt,qB appropriation-in-aid system 补助拨款办法
yIMqQSt79z approved assets 核准资产
.HqFdsm approved basket stock 认可一篮子证券
2eT?qCxqc approved budget 核准预算
dUI5,3* approved charitable donation 认可慈善捐款
MmuT~d/ approved charitable institution 认可慈善机构
kB\{1; approved currency 核准货币;认可货币
bx@l6bpQ approved estimates 核准预算
{T){!UVp! approved estimates of expenditure 核准开支预算
*b~6 B M$ approved overseas insurer 核准海外保险人
Cs'LrUB?=U approved overseas trust company 核准海外信托公司
ZL MH~cc approved pooled investment fund 核准汇集投资基金
xmW~R*^ approved provident fund scheme 认可公积金计划
nwRltK approved provision 核准拨款
7e/+C{3v approved redeemable share 核准可赎回股份
6cQgp]% approved regional stock 认可地区性证券
4M'>oa approved retirement scheme 认可退休金计划
gq?:n.;TY approved subordinated loan 核准附属贷款
+6m.f,14q arbitrage 套戥;套汇;套利
d0cL9&~qW arbitrageur 套戥者;套汇者
Qzi?%& arbitrary amount 临时款项
em$pU*`P arrangement 措施;安排;协定
#YUaM<O arrears 欠款
1<@SMcj> arrears of pay 欠付薪酬
mkl{Tp* arrears of revenue 逾期未收税款;逾期未收的帐项
gv#\}/->4 articles of association 组织章程;组织细则;组织章程细则
Y+gY" Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
1H)mJVIKkB ascertainment of profit 确定利润
o5<<vvdA "Asia Clear" “亚洲结算系统”
~(5r+Z}*` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k9|5TLXq?
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]I*c:(qwu Asian Development Fund [ADF] 亚洲发展基金
`?Rq44= Asian dollar bond 亚洲美元债券
U$rMZk Asian dollar market 亚洲美元市场
.R9Z$Kbq Asian dollar rate 亚洲美元利率
e|~MJu+1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
XR5KJl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xlo7enzY asked price 沽盘;喊价;索价;卖方报价
5E:$\z; assessable income 应评税入息
5of3& assessable loss 应评税亏损
zM0NRERi assessable profit 应评税利润
I<SgKva;c assessable value 应评税值
k$EVr([ assessed profit 估定利润
p6VD*PT$& assessed value 经评估价值
Z 6jEj9?O assessment 评税;评定;估价;评税单
Mf}M/Fh assessment number 评税编号;估价编号
p 7? assessment of additional tax 补加税评税
_;<!8e$C assessment of performance 业绩评估;实绩评价
lOIk$"Ne Assessor 评税主任
>4 OXG7.&f asset price bubbles 资产价格泡沫
ao(T81 asset-backed securities 具资产保证的证券
~MpikBf assets accretion 资产增值
;"3B,Yj assets and liabilities 资产与负债
k3\N.@\ assets betterment statement 资产递增表;资产改进表
D}-.< assets lending 实物放款;有抵押贷款
XQ}Zr/f6 assets of the company passing on the death 死者去世时转移的公司资产
Fsx?(?tCMo assets pledged as security for liabilities 用作负债抵押的资产
4
1_gak; assets portfolio 资产投资组合
*O?c~UJhhV assets price 资产价格
_n&Nw7d2
M assets quality 资产质素
rS8a/d~;0 assets realization 资产变现
&)eg3P)7 assets refinancing arrangement 资产再集资安排
(FuIOR assets securitization 资产证券化
4<s.|W` assets situated outside Hong Kong 在香港以外地方的资产
bOY;IB
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gk ]QR. assets value 资产值
\-<BUG]= assignee 承让人
c:[k+_Zr assignment 转让;转让书;转让契
V+d_1]
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"fFSZ@,r assignment of letters patent and trade mark 专利证书及商标转让
{(73*-~$ assignment of property 物业转让;物业转让书
}5 o?7}? assignment right 转让权
FLZ9pb[T assignor 转让人
}D/+YG associate 有联系的人;有关连人士;相联者;合伙人;联系人
'\Xkvi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
EM,C associate member 附属会员
MB plhVK8 associated body corporate 相联法人团体
T t;F- associated company 相联公司;联属公司
Zg;$vIhn associated corporation 相联法团
=x~I'|%3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b@:OlZ~% 公认会计师公会〔英国〕
c]=2>ov)hR Association of Futures Exchange Brokers 香港期货经纪协会
">A<%5F2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5&Oc`5QD association of underwriters 承保人组织
4aayMS!# assumption of control 接管
Hl*vS assurance 担保;保险;转易;转易书
Cu"Cpt[ assurance of interest 权益的转易
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at 19XX price 按一九XX年价格计算
HL)!p8UHJ at a discount 按赔价计算;按贴水价格计算;打折扣
J3$>~?^1 at a premium 按溢价计算;按升水价格计算
~lj~]j at call 通知付款;按通知
0D-`>_ at constant market price 按固定市价计算
]`^! ]Ql at constant price 按固定价格计算
M .#} at cost 按成本计算
3? {AGJ1 at current market price 按当时市价计算;按现时市价计算
k.T=&0J_1 at current price 按当时价格计算;按现时价格计算
e3~MU6 at factor cost 按要素成本计算;按生产要素成本计算
>mGH4{H at money-of-the-day price 按付款当日价格计算
8\"<t/_
W at or better 按指定或较佳价位〔买卖指令〕
ZbnAAbfKH at par 按面值计算;平价
Uqr>8|t? at sight 见票即付
jm0p%%z at the close 按收市盘
+9)JtmoL at the opening 按开市盘
]5!3|UYS attestation 见证;见证条款
OG\i?N at-the-money option 平价期权
)0{`}7X attorney 受权人;受托代表人
Aq i:h]x attornment 新拥有人承认书
m0HK1' attributable profit 可归属利润
.hTqZvDa attributable share value 可归属股份价值
Q=~"xB8 Auckland Stock Exchange 奥克兰证券交易所
tjdPia auction 拍卖
\0$+*ejz auctioneer 拍卖商
Q PH=`s audit 审计;核数
A=|XlP$6 Audit Commission 审计署
_0H oJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UBvp32p 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
i,Ct AbMx audit review 帐目审查
uo F.f$%" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U>5^:%3 audited account 审计帐目;经审计的帐目
16NHzAQ audited annual account 经审计的周年帐目
?HEqv$n audited balance sheet 经审计的资产负债表
T^bAO-d# auditor 核数师;核数主任;审计师
rb?7i&- auditor's certificate 核数师证明书;审计师证明书
fv+]iK<{ auditor's report 核数师报告;审计师报告
>7U/TVd& Aussie bond 澳元债券
1HJ:
?] austerity budget 紧缩预算
.35(MFvq! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d\z6Ob"t Australia All Ordinaries Index 澳洲所有普通股票指数
=j7Du[?Vu Australian Dollar [AUD] 澳元
(f/(q-7VWt Australian Options Market 澳大利亚期权市场
-YoL.`s1 Australian Securities Commission 澳洲证券事务监察委员会
w,{h9f Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6jE.X Australian Stock Exchange 澳大利亚证券交易所
&OR(]Wt0 Austrian Schilling [ATS] 奥地利先令
;$p !dI\-Q authentication 认证;鉴证
43=v2P0=Tj authority to purchase 委托购买证;委购书
k
%I83,+ authorization 认可;核准;授权;授权书
]ua3I}_B6v authorization by direction 指示授权
hA=uoe\ authorization by instruction 指令授权
y:G%p3h)[ authorization by warrant 令状授权
m$0W^u authorization of unit trust 单位信托的认可
ZR>BK, authorized agent 指定代理人
osV6= authorized capital 法定资本
GT{4L]C authorized clerk 出市员
q'D Ts9Bj authorized dealer 认可交易商
`[ZswLE authorized financial institution 认可财务机构
L*z=!Dpo authorized fund 认可基金
/$^Tou/v authorized fund house 获授权的基金公司;认可基金公司
:X>Wd+lY:_ authorized institution 认可机构
Q_mphW:[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-jH|L{Iyq} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~Xi@#s~ authorized insurer 获授权保险人;获认可承保人
oEIpv;:_ authorized investment 特准投资项目
Rv1W &s& authorized person 获授权人
Y@,iDQ authorized representative 获授权代表
a~}q]o?j authorized share capital 法定股本
*V>?m6y/ automated quotation system 自动报价系统
7FX4|] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Pz)lq2Zm9 自动交易系统〔香港期货交易所有限公司〕
h nydH-;cz automatic adjustment mechanism 自动调整机制
@]uqC~a^ automatic adjustment system 自动调整系统
g*k)ws Automatic Clearing House 自动票据交换所
Tigw+2 automatic exchange rates accumulation system 自动化汇率累集系统
6St=r)_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|Xt G9A> automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
X [Y0r available assets 可用资产
|}zWH=6 available fiscal reserve 现存财政储备
%m&6'Rpfk available profit 可用利润
{C |R@S Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
v,4{:y]p average 平均;平均数;海损
+C~h( average basic salary 平均基本薪金
>Kgw2,y+ average consumer expenditure 平均消费开支;一般消费开支
q,v<:sS9T average cost 平均成本
$6"sR I6u average cost of land production 增辟土地平均成本
9A|A@E# average daily turnover 平均每日成交额
/=2aD5r average daily wage rate 平均每日工资率
_p$/.~Xo9 average expenditure pattern 平均开支模式
\o<ucp\J average growth rate 平均增长率
3,PR6a,b' average net fixed assets 固定资产平均净值
mK:gj&N7X| average of relatives 相对价格平均数
hSehJjEoM average price 平均价格
:{u`qi average propensity to consume 平均消费倾向;一般消费倾向
|q`NJ average propensity to save 平均储蓄倾向;一般储蓄倾向
VL%. maj average rate 平均率
WJ{Iv] }9 average revenue 平均收入;平均收益
&V4Zmn?UU average stock 平均库存;平均存货
~yv7[`+Tgg average yearly rent 平均年租
b]u$!W avoidance of double taxation 避免双重课税
Xhe& "rM avoidance of tax 避税