A:
awUIYAgJ3 A share A股;甲类股份
rd6?;K0 abatement of tax 减税;减扣免税额
KQh'5o& ABN AMRO Bank N.V. 荷兰银行
Q'Q^K above-the-line expenditure 线上项目支出;经常预算支出
{Q0"uE)-. above-the-line receipt 线上项目收入;经常预算收入
dPS}\&1 ABSA Asia Limited 南非联合亚洲有限公司
%*,'&S absolute change 绝对数值变更
eD(#zfP/+ absolute expenditure 实际开支
%NKf@If) absolute guideline figure 绝对准则数字
d)LifsD) absolute interest 绝对权益
~FJd{$2x` absolute order of discharge 绝对破产解除令
Pp?J5HW absolute profit margin 绝对利润幅度
,JR7N_"I absolute value 实值;绝对值
Pm-@ZZ~ absolutely vested interest 绝对既得权益
Gg_i:4F absorbed cost 已吸收成本;已分摊成本
\ /o`CV{O absorption 吸收;分摊;合并
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Limt<S absorption rate 吸收率;摊配率;分摊率
yzYPT}t ACB Finance Limited 亚洲商业财务有限公司
w%kxY5q acceptable form of reciprocity 合理的互惠条件
>-Jutr<I"~ acceptable rate 适当利率;适当汇率
tjGQ0-Lo acceptance agreement 承兑协议
E[
,Ur`>: acceptance for honour 参加承兑
t6j|q nfw acceptor 承兑人;接受人;受票人
ZJS7#<-7o acceptor for honour 参加承兑人
yB&s2J accident insurance 意外保险
<EJC.WWJa Accident Insurance Association of Hong Kong 香港意外保险公会
/"
,]J accident insurance scheme 意外保险计划
Av{1~%hU accident year basis 意外年度基准
Rv }e+5F accommodation 通融;贷款
HyB!8M| accommodation bill 通融票据;空头票据
'wDNP_ accommodation party 汇票代发人
P9gIKOOx#4 account balance 帐户余额;帐户结余
}I!D65-#' account book 帐簿
J?V8uEly account collected in advance 预收款项
hW]:CIqk account current book 往来帐簿
7 'N&jI account of after-acquired property 事后取得的财产报告
A+AqlM+$i account of defaulter 拖欠帐目
94Are< account payable 应付帐款
4Xlq
Ym account payee only [A/C payee only] 只可转帐;存入收款人帐户
?me0J3u_ account receivable 应收帐款
AFyf7^^k account receivable report 应收帐款报表
VCtj8hKDr account statement 结单;帐单;会计财务报表
!fY'^Ya? account title 帐户名称;会计科目
:9.ik accountant's report 会计师报告
t!v#rn[ Accountant's Report Rules 会计师报告规则
:\>@yCD accounting and auditing procedure 会计与审计程序;会计与核数程序
f $R]m2 Accounting Arrangements 《会计安排》
\7jK6;R< accounting basis 会计基础
aqtQGK57"% accounting by Official Receiver 破产管理署署长呈交的帐目
1O8RGk4 Accounting Circular 《会计通告》
?
3Td>x accounting class 会计类别
kLK}N>v}X accounting date 记帐日期;会计结算日期
VXQ~PF]z0 accounting for money 款项核算
oJEind>8O Accounting Officer 会计主任
JS}iNS'X accounting period 会计报告期;会计期
D >$9( accounting policy 会计政策;会计方针
46sV\In>? accounting practice 会计惯例
rF'q\tJDz accounting principle 会计准则
S U04q+ accounting record 会计记录
n1X 7T0' accounting report 会计报告
}<m9w\pA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
w\!aKeP'
Accounting Society of China 中国会计学会
cE'MSB accounting statement 会计报表
NLRgL'+F accounting system 会计制度;会计系统
v="i0lL_ accounting transaction 会计事项;帐务交易
Zgd|
J T7 accounting treatment 会计处理
|4UW.dGHPo accounting year 会计年度
s'RE~, accretion 增值;添加
XX+%:,G accrual 应计项目;应累算数目
Ny\p$v
"p accrual basis 应计制;权责发生制
U*b1yxt accrual basis accounting 应计制会计;权责发生制会计
.}C
pX accrue 应累算;应计
U,\3 !D0jt accrued benefit 应累算利益
Q#i[Y?$L accrued charges 应计费用
DHQavHqbZ accrued cumulative preference share dividend 应累算的累积优先股股息
edD1 9A accrued expenses 应累算费用
bkTk:-L5: accrued interest payable 应付利息;应计未付利息
[jU.58* accrued interest receivable 应收利息;应计未收利息
]hRCB=G accrued right 累算权益
Tc$Jvy-G4A accruing profit 应累算的利润
@p~f*b4H? accumulated fiscal reserve 累积财政储备
F$X"?fj accumulated profit 累积利润;滚存溢利
?U$H`[VF} accumulated reserve 累积储备
4-1=1)c* accumulation of surplus income 累积收益盈余
+G)L8{FY( acquired assets 既得资产
rE)lt0mkv acquisition 收购;购置;取得
K?`Fpg( acquisition cost 购置成本
(Rj'd>%c acquisition expenses 购置费用
8R0Q -,' acquisition of 100% interest 收购全部股权
ZjLu qo acquisition of control 取得控制权
k <SFl acquisition of fixed assets 购置固定资产
8cI<~|4_ acquisition of shell “买壳”
x%@n$4wk7 acquisition price 收购价
3@7IY4>o act of God 天灾
;W 16Hr Z acting partner 执事合伙人
#l2KJ7AMK active market 买卖活跃的市场;交投畅旺的市场;旺市
m`_s_# active partner 积极参与的合伙人
cgY+xd@ active trading 交投活跃
=MMU(0 E actual circulation 实际流通
/{il;/Vj actual cost 实际成本
O7vJ`K(! actual expenditure 实际开支;实际支出
h'%iY6!fA actual income 实际入息;实际收入;实际收益
:%!`R72 actual market 现货市场
6ZKSet8 actual price 现货价;实际价格
2"~|k_ actual profit 实际利润
4;_aFn actual quotation 实盘;实际价位;实际报价
ufq9+} actual year basis 按实际年度计算
Ls51U 7 actuals 实货
l7vU{Fd-h^ actuarial investigation 精算调查
F)XO5CBK actuarial principle 精算原则
re[v}cB actuarial report 精算师报告
},#@q_E Actuarial Society of Hong Kong 香港精算学会
l<X8Ooan#{ actuarial valuation 精算师估值
4TX~]tEyky actuary 精算师
Ts)ox}rYVm ad referendum agreement 暂定协议;有待覆核的协定
IHC
{2 ^ ad valorem duty 从价税;按值征税
xQ~}9Kt\ ad valorem duty system 从价税制
&RF*pU> ad valorem fee 从价费
lfTDpKz3D ad valorem tariff 从价关税
`0)'&HbLY additional allowance 额外免税额
|%\>+/j$ additional amount for unexpired risk 未过期风险的额外款额
$1KvL8 additional assessable profit 补加应评税利润
cug=k additional assessment 补加评税
ey!QAEg"X1 additional commitment 额外承担
M4rI]^lJ additional commitment vote 额外承担拨款
5=@q!8a* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3Q;XvrGA additional dependent parent allowance 供养父母额外免税额
:$qa additional provision 额外拨款
+s$` kl additional stamp duty 附加印花税
G)cEUEf
d additional tax 补加税罚款;补加税款
T*pcS'?' Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
"Zr+>a adjudged bankrupt 被裁定破产
ZF@T,i9 adjudicated bankrupt 裁定破产人
dkUh[yo"H adjudication fee 裁定费;评定印花税额手续费;评估契据费
W[BwHNxyg adjudication of bankruptcy 裁定破产;宣告破产
K-X@3&X} adjudication of insolvency 裁定无力偿还债务
Ah#bj8} adjusted actual 经调整的实数;调整后的实数
hsCts@R adjusted current assets 经调整的流动资产;调整后的流动资产
nI0TvBD
adjusted figure 经调整的数字;调整后的数额
zfGS=@e]G adjusted liabilities 经调整的负债;调整后的负债
RZ+SOZs7H adjusted loss 经调整的亏损;调整后的亏损
{PBm dX adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
D^dos`L0b adjusted profit 经调整的利润;调整后的利润
#cGn5c} adjusted surplus 经调整的盈余额;调整后的盈余额
m0M;f+^ adjusted value 经调整的价值;调整后的价值
o!$O+%4 adjustment 调整;修订;理算〔保险〕
X7."hGu@ adjustment centre 调剂中心
i`st'\I adjustment lag 调整过程的时间差距;调整时差
Z~[EZgIg adjustment mechanism 调整机制
lJ>OuSd adjustment of loss 亏损调整
n=_jmR1 adjustment process 调整过程;调整程序
v#Xl adjustment range 调整幅度
%Bxp
!Bj administered exchange rate 受管制汇率
J!+)v Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N Ftmus administration expenses 行政费用
T#OrsJdu administration fee 手续费;行政费
4s_|6{ANS administration in bankruptcy 破产管理
Rlyx&C8 administration order 遗产管理令
Tup2;\y administrator 管理人;遗产管理人
0cF+4,5 administrator of the estate 遗产管理人
P[L] S7FTr admission of debt 债项承认书
(Vz\02,K admission of proof 接纳债权证明
Thc"QIk&4 advance 放贷款项;垫付款项;预支款项;预付款项
!TwH;#U w advance account 暂支帐目;预付款帐户
,Y+J.8.H advance compensation 预付补偿金
E!rgR5Bd advance from shareholder 股东垫款
J}?:\y< advance pending reimbursement 预支以待日后付还
QJ%[6S advanced economy 先进经济体系
CT2L }5L& advancement 预付;预付财产
a Byetc88/ advances warrant 垫款令
oZS.pi advancing 贷出
Ul{{g$ adverse balance 逆差
(?W[#.=7 adverse exchange 逆汇
q\uzmOh advertisement addressed to shareholders 在报章刊登的致股东通告
A(2!.Y
2?* advice for collection 托收通知书
: *g3PhNE advice of drawing 提款通知书;汇票通知书
rb_FBa% advice of payment 付款通知
zt3y5'Nk Advisory Committee [Securities and Futures Commission]
4). i4]%LH 谘询委员会〔证券及期货事务监察委员会〕
7c8A|E0\mF Advisory Committee on Diversification 经济多元化谘询委员会
rfH'&k affidavit 誓章;遗产申报誓章
}eLnTi{ affidavit of no receipt 述明无收款的誓章
#)BbW40f6 affiliate 联号;联营公司;附属公司
KB@F^&L { affiliated company 附属公司;联号;联营公司
S!oG|%VuB# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v{2euOFE affordability 负担能力
Kf>]M|G c African Development Bank [AfDB] 非洲开发银行
+CaA%u after-acquired property 事后取得的财产
;l$F<CzJay after-hours dealing 市后交易
f#>ubmuI^ after-tax profit 税后盈利;税后利润;税后溢利
31-:xUIX agency agreement 代理协议
w+_pq6\V agency expenses 代理机构的开支
]/cVlpZ{f agency fee 代理费
'n$TJp|s Agency Law 《代理法》
I&Dp~aEM] agent 代理人;承销人
$-#|g
agent of company 公司代理人
$C^tZFq agent's fee 代理人费;经纪费
bf*VY&S-T aggregate 总计;总数;总体数字
@gM>Lxj aggregate amount 总款额;总额
Ho!dtEs aggregate assets and liabilities 总体资产与负债
"I}]]?y aggregate at constant price 按固定价格计算的总体数字
+=o?& aggregate demand 总需求
{9_}i#,vR aggregate gross position 总持仓量
K.l7yBm aggregate limit 总限额
552yzn1 aggregate of salaries tax 合计薪俸税
Nk
~"f5q7 aggregate performance 总体表现;总体业绩
+3wVcL aggregate supply 总体供应
/&jh10}H aggregate surplus 总盈余
j~;kh_ aggregate total 整体总额
40i]I@:JK aggregate value 总值;合计价值
D *Hy 2eZ. aggregated basis 合计基准
vCe]iB aggregated net chargeable income 合计应课税入息实额
^|kqy<<X aggregation 合并计算;合计;总和
W? SFtz aggregation of incomes of husband and wife 夫妇入息合并计算
+BaZl<ZP1s aggregation of property 财产的总和
;D>*Pzj agio 差价;贴水
!kG 2$/lR 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》
@b@# o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{1VMwANj 《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》
'jr[
?WQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-RK R., 《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》
pf@H;QS` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xZc].l6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
X8uAwHa6F agreement for a settlement 授产协议
E|~)"= agreement for assignment 转让协议
EG;y@\] agreement for sale 售卖协议;买卖协议
knb 9s`wR agreement for sale and purchase 买卖协议
UD6:X&Un agreement for the payment of interest 支付利息协议
Jb1L[sT2 agreement for the repayment of money 还款协议
h,!`2_&UQ agreement of reinsurance 再保险协议
9o<5Z= Agricultural Bank of China 中国农业银行
Rv=rO|&] air passenger departure tax 飞机乘客离境税
7,BULs\g Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0<4Nf]i airport tax 机场税
kWW$*d$ alcohol duty 酒精税
XhEJF ! alienation 让与;让渡;转让
vlSSw+r9 alimony 生活费;赡养费
]ur_G`B All Ordinaries Index [AOI] 所有普通股指数
QHmF,P all risks 全险;综合险
}\Ri:&? All Sales Record for Stock Market 《股票市场成交报告》
HCIS4}lQ Allied Capital Resources Limited 新联财务有限公司
aFf(m- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K@R *
V allocation letter 拨款信件
G.l
~!; allocation of fund 分配款项;预留款项
xk\n F0z allocation of profit 利润分配;溢利分配
H7Y :l0b allocation warrant 拨款令
0~( f<: allotment 分配;配股
Z6\H4,k& allotment notice 股份配售通知;配股通知
d:&=|kKw allotment of shares 股份分配
i+XHXpk allowable 可获宽免;免税的
?VRf5 Cr- allowable business loss 可扣除的营业亏损
M:/)|fk allowable expenses 可扣税的支出
wRsh@I< allowance 免税额;津贴;备抵;准备金
Mep
ct allowance for debts 债项的免税额
*MD\YFXR allowance for depreciation by wear and tear 耗损折旧免税额
M9ACaf@ allowance for funeral expenses 殡殓费的免税额
(5\VOCT>4% allowance for inflation 为通货膨胀而预留的款项;通胀准备金
F!*tE&Se+ allowance for repairs and outgoings 修葺及支出方面的免税额
-RKqbfmi= allowance to debtor 给债务人的津贴
v3I-i|L<) alteration of capital 资本更改
P g.j] alternate trustee 候补受托人
Yk @/+PE amalgamation 合并
6t!PHA ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5'%nLW7;O ambit of charges 征税范围;收费范围
4mM?RGWv amended valuation 经修订的估值
1n-+IR" American Commodities Exchange 美国商品交易所
FofeQ American Express Bank Limited 美国运通银行
A(v5VvgZE American Stock Exchange 美国证券交易所
{1Hs5bg@ amortization 摊销
!L?diR amount due from banks 存放银行同业的款项
C(!A% > amount due from banks abroad 存放海外银行同业的款项
eJ3;Sd'' amount due from holding companies 控股公司欠款
Uw5AHq). amount due from local banks 存放本港银行同业的款项
(JI[y"2 amount due to banks 银行同业的存款
5SQqE@g% amount due to banks abroad 海外银行同业的存款
8lZB3p]X amount due to holding companies 控股公司存款
UY~N4IR8 amount due to local banks 本港银行同业的存款
t4[<N amount due to outport banks 外埠银行同业的存款
NDYm7X*et amount for note issue 发行纸币的款额
2Sb68hJIE amount of bond 担保契据的款额
cD JeYduK amount of consideration 代价款额
x3tos!Y amount of contribution 供款数额
{[:]}m(c amount of indebtedness 负债款额
J2avt amount of principal of the loan 贷款本金额
rZ:-%#Q4 amount of rates chargeable 应征差饷数额
;w(tXcXZ amount of share capital 股本额
DU|>zO% amount of sums assured 承保款额
AU3>v amount of variation 变动幅度
W:S?_JM amount of vote 拨款数额
zkb[u" amount payable 应付款额
'MK"*W8QRM amount receivable 应收款额
?&_u$Nn Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-POsbb> analysis 分析
eFXQ~~gOj ancillary risk 附属风险
PHU$<> annual account 周年帐目;周年帐目报表;年度决算;年结
0qp Pz|h annual accounting date 年结日期
^+k~{F,) annual allowance 每年免税额;年积金;年度津贴;年津
#Mm1yXNu annual balance 年度余额
/#-zI#iK
annual disposable income 每年可动用收入
{NTMvJLm annual estimates 周年预算
D&-cNxh annual fee 年费
a%XF"*^v annual general meeting 周年大会
eo&^~OVT annual growth rate 年增率;每年增长率
q. s'z} annual long-term supplement 长期个案每年补助金
k^Qd%;bdF annual pensionable emolument 可供计算退休金的年薪
Z3qr2/ annual report 年报
AQm#a; Annual Report on the Consumer Price Index 《消费物价指数年报》
cP2n,>: annual return 周年报表;周年申报表;每年报税表格
Cc}3@Nf{/ Annual Return Rules 《周年报表规则》
r(OH annual review of consumer prices 每年消费物价回顾
q#_<J1)z annual roll-forward basis 逐年延展方式
YMr2Dv\y annual salary 年薪
_h^er+d!_ annual statement 年度报表;年度决算表
';zS0Yk 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
PFI^+'; annuitant 年金受益人
%@MO5#)NI annuity 年金
Lu5lpeSQ annuity contract 年金合约
/H~]5JZ3-E annuity on human life 人寿年金
}F4%5go antecedent debt 先前的债项
2e^6Od!Y? ante-dated cheque 倒填日期支票
0@> anticipated expenditure 预期开支
JsK_q9]$e anticipated net profit 预期纯利
:zp9L/eh anticipated revenue 预期收入
,"U|gJn|^ anti-inflation measure 反通货膨胀措施
&hu3A)% anti-inflationary stance 反通货膨胀立场
,R[<+!RS apparent deficit 表面赤字
vB Vg/ apparent financial solvency 表面偿债能力
9][A1+" apparent partner 表面合伙人
d
A>6 application for personal assessment 个人入息课税申请书
',m!L@7M5 application of fund 资金应用
DDBf89$\ application to release as liquidator and to destruct the books of accounts and documents
%G/(7l[W 申请免除清盘人职务及毁灭帐簿与文件
8;y\Ln?B appointed actuary 委任精算师
4L<;z' appointed auditor 委任核数师;委任审计师
}ki6(_ appointed trustee 委任的受托人
Oh;V%G appointer 委任人
TR'<D9kn apportioned pro rata 按比例分摊
5gKXe4}\/| apportionment 分配;分摊
zT+ "Z(oz, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<[A;i apportionment formula 分摊方程式
Pj^O8 apportionment of estate duty 遗产税的分摊
->rudRQ appraisal 估价;评估
mt\pndTy7! appreciable growth 可观增长
fRK=y+gl@ appreciable impact 显着影响
~u-_DOA appreciable increase 可观增长
:V~
AjV appreciation 增值;升值
W(o#2;{ln appreciation against other currencies 相对其他货币升值
nj=nSD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
D:0?u_[W appreciation tax 增值税
zb. ^p
X appropriation 拨款;拨用;拨付
1
&-%<o appropriation account 拨款帐目
Vo(>K34 Appropriation Bill 拨款法案
(nAg
~i appropriation-in-aid system 补助拨款办法
Jix;!(" approved assets 核准资产
ODCv^4}9 approved basket stock 认可一篮子证券
@m+FAdA 0 approved budget 核准预算
so_^%)
gdJ approved charitable donation 认可慈善捐款
&I7T? approved charitable institution 认可慈善机构
'<1Q;3Ho approved currency 核准货币;认可货币
6F; |x approved estimates 核准预算
GsiT!OP]y approved estimates of expenditure 核准开支预算
U.c~l,5%" approved overseas insurer 核准海外保险人
mk[<=k~ approved overseas trust company 核准海外信托公司
ZO&F15$P approved pooled investment fund 核准汇集投资基金
PMZ*ECIJU approved provident fund scheme 认可公积金计划
H+npe'm_Z approved provision 核准拨款
8I<LZ{a10 approved redeemable share 核准可赎回股份
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|G"ZPO? approved regional stock 认可地区性证券
LX</xI08W approved retirement scheme 认可退休金计划
IeAUVRS) approved subordinated loan 核准附属贷款
Xu& v3Y~k arbitrage 套戥;套汇;套利
qJK-HF:# arbitrageur 套戥者;套汇者
=~q Xzq arbitrary amount 临时款项
UQnv#a> arrangement 措施;安排;协定
^~W s4[Guo arrears 欠款
d(F4-kBd arrears of pay 欠付薪酬
tUhr gc arrears of revenue 逾期未收税款;逾期未收的帐项
G5*_ articles of association 组织章程;组织细则;组织章程细则
xM13OoU Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
sfR0wEqI ascertainment of profit 确定利润
Fiaeo0 "Asia Clear" “亚洲结算系统”
rq|>z . Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V PI_pK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9d8U@= Asian Development Fund [ADF] 亚洲发展基金
fK NDl\SD Asian dollar bond 亚洲美元债券
N >k,"=N/ Asian dollar market 亚洲美元市场
MrhJk Asian dollar rate 亚洲美元利率
Hh'o:j(^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vPM2cc/o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-5Aqf\ asked price 沽盘;喊价;索价;卖方报价
AME<V-5 assessable income 应评税入息
T;#:Y assessable loss 应评税亏损
FB
n . 4 assessable profit 应评税利润
Am=O-;
b'8 assessable value 应评税值
I 8 Ls_$[ assessed profit 估定利润
`! _mIh} assessed value 经评估价值
[-h=L
Jf# assessment 评税;评定;估价;评税单
=' &TqiIv" assessment number 评税编号;估价编号
9ZG__R3B1\ assessment of additional tax 补加税评税
2o1 RJk9 assessment of performance 业绩评估;实绩评价
;_E][m Assessor 评税主任
(5>IF,}!L asset price bubbles 资产价格泡沫
2YpJ4. asset-backed securities 具资产保证的证券
e89IT* assets accretion 资产增值
\&4)['4, assets and liabilities 资产与负债
G`NGt_C assets betterment statement 资产递增表;资产改进表
#.|MV}6rQ assets lending 实物放款;有抵押贷款
7-c3^5gn{ assets of the company passing on the death 死者去世时转移的公司资产
X -_0wR assets pledged as security for liabilities 用作负债抵押的资产
yT h60U assets portfolio 资产投资组合
+?uZ~VSl assets price 资产价格
Kbcr-89Gv~ assets quality 资产质素
O>>%lr| assets realization 资产变现
vf?m-wh assets refinancing arrangement 资产再集资安排
XT\Q"=FD assets securitization 资产证券化
ICUI0/J assets situated outside Hong Kong 在香港以外地方的资产
;w^{PZBg assets stripping 削减资产;拆卖资产
Z'_EX7r assets value 资产值
l%v2O'h assignee 承让人
vR'rYDtU@ assignment 转让;转让书;转让契
0ae}!LO assignment of interest 权益转让
ZCDcf assignment of letters patent and trade mark 专利证书及商标转让
e`;U9Z assignment of property 物业转让;物业转让书
&I?d(Z=:\ assignment right 转让权
kRB2J3Nt. assignor 转让人
%-3wR@ associate 有联系的人;有关连人士;相联者;合伙人;联系人
y5N,~@$r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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u1\M associate member 附属会员
MJG)fFl]O associated body corporate 相联法人团体
nj7\vIR7 associated company 相联公司;联属公司
5Cl;h^R|m associated corporation 相联法团
c'Zs2s7$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wsAijHjJI! 公认会计师公会〔英国〕
9P# <T7 Association of Futures Exchange Brokers 香港期货经纪协会
$GX9-^og=T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B2)SNhF2Y association of underwriters 承保人组织
?#VkzT assumption of control 接管
Fr]B]Hj assurance 担保;保险;转易;转易书
b_-?ZmV^r assurance of interest 权益的转易
p"o_0{8 at 19XX price 按一九XX年价格计算
#i|AE` at a discount 按赔价计算;按贴水价格计算;打折扣
5db9C}0 at a premium 按溢价计算;按升水价格计算
S3&lkN5 at call 通知付款;按通知
Tw!_=zy(Gw at constant market price 按固定市价计算
)X5en=[)O at constant price 按固定价格计算
(kZ2D at cost 按成本计算
7=pJ)4;ZA at current market price 按当时市价计算;按现时市价计算
kT4Oal+4 at current price 按当时价格计算;按现时价格计算
a'YK1QX at factor cost 按要素成本计算;按生产要素成本计算
|v= */e at money-of-the-day price 按付款当日价格计算
YE1X*'4 at or better 按指定或较佳价位〔买卖指令〕
Uf<IXx&; at par 按面值计算;平价
<jtu/U]78| at sight 见票即付
I2*\J)|f at the close 按收市盘
Ui05o7xg~p at the opening 按开市盘
QxeK-x^ attestation 见证;见证条款
}yMAs at-the-money option 平价期权
H]&^>Pvh attorney 受权人;受托代表人
ZR@PqS+O/ attornment 新拥有人承认书
N.|uPq$R attributable profit 可归属利润
ZqJyuTPv attributable share value 可归属股份价值
{{Z3M>Q Auckland Stock Exchange 奥克兰证券交易所
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kBDl- auction 拍卖
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j; auctioneer 拍卖商
5)<}a&;{ audit 审计;核数
{%XDr,myd Audit Commission 审计署
Z)RV6@( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dnstm@0k 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〕
~ A4_ audit review 帐目审查
H@BU/{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+BkmI\ audited account 审计帐目;经审计的帐目
afj[HJbY audited annual account 经审计的周年帐目
t^(wbC audited balance sheet 经审计的资产负债表
y<*/\]t9L[ auditor 核数师;核数主任;审计师
V"Y-|R auditor's certificate 核数师证明书;审计师证明书
^RE("'+ auditor's report 核数师报告;审计师报告
'U'Y[*m@ Aussie bond 澳元债券
}?=4pGsI austerity budget 紧缩预算
~{f[X3m^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h . R bdG Australia All Ordinaries Index 澳洲所有普通股票指数
=aJb}X Australian Dollar [AUD] 澳元
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u[b Australian Options Market 澳大利亚期权市场
B&4NdL/ Australian Securities Commission 澳洲证券事务监察委员会
qn#f:xltu Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l]KxUkA+ Australian Stock Exchange 澳大利亚证券交易所
-`} d@x Austrian Schilling [ATS] 奥地利先令
Kf'oXCs authentication 认证;鉴证
J?84WS authority to purchase 委托购买证;委购书
qo5WZ
be authorization 认可;核准;授权;授权书
J G3#(DVc; authorization by direction 指示授权
~6O<5@k authorization by instruction 指令授权
,[|4{qli\ authorization by warrant 令状授权
dEW I8Q] authorization of unit trust 单位信托的认可
I-o|~ authorized agent 指定代理人
ylBjuD+ authorized capital 法定资本
zIh`Vw ,t0 authorized clerk 出市员
%Astfn(U{4 authorized dealer 认可交易商
Q:sw*7"F authorized financial institution 认可财务机构
6qkMB|@Ix authorized fund 认可基金
$(ei<cAV authorized fund house 获授权的基金公司;认可基金公司
R,KoymXP authorized institution 认可机构
LGF5yRk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#ybtjsu'"U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I.RmBUq):s authorized insurer 获授权保险人;获认可承保人
WR@TH
bU authorized investment 特准投资项目
w}
1~ authorized person 获授权人
P q)C(Z authorized representative 获授权代表
d6;"zW|Ec authorized share capital 法定股本
>Sua:Uff automated quotation system 自动报价系统
D}6~2j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
CiTjRJ-ZW) 自动交易系统〔香港期货交易所有限公司〕
pv){R;f automatic adjustment mechanism 自动调整机制
w8> automatic adjustment system 自动调整系统
GV(@(bI* Automatic Clearing House 自动票据交换所
DSc:>G automatic exchange rates accumulation system 自动化汇率累集系统
p:CpY'KV_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
D+xHTQNTL automatic teller machine [ATM] 自动柜员机
`dK%I
U autopay 自动转帐
t+@UC+aW available assets 可用资产
6;vfl* available fiscal reserve 现存财政储备
9_<>#)u5 available profit 可用利润
FT+[[9i Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
k^v P|*eu average 平均;平均数;海损
Mo_(WSs average basic salary 平均基本薪金
"0#d F:qt average consumer expenditure 平均消费开支;一般消费开支
H:>i:\J/M9 average cost 平均成本
1.y|bB+kB average cost of land production 增辟土地平均成本
K`#bLCXEV0 average daily turnover 平均每日成交额
:{ Q[kYj average daily wage rate 平均每日工资率
";$rcg"%X average expenditure pattern 平均开支模式
qZ|>{^a* average growth rate 平均增长率
MW$
X4<*KD average net fixed assets 固定资产平均净值
UgjY average of relatives 相对价格平均数
d1=fA%pJ average price 平均价格
WwBs_OMc average propensity to consume 平均消费倾向;一般消费倾向
v6q oH)n average propensity to save 平均储蓄倾向;一般储蓄倾向
'k?*?XxG average rate 平均率
o9#8q_D9 average revenue 平均收入;平均收益
R@Kzdeo average stock 平均库存;平均存货
2%*mL98WK average yearly rent 平均年租
YqSkz|o}m avoidance of double taxation 避免双重课税
Y6r<+#V avoidance of tax 避税