A:
V<T9&8l+: A share A股;甲类股份
+[\FD; > abatement of tax 减税;减扣免税额
?fi,ifp*|l ABN AMRO Bank N.V. 荷兰银行
]QlwR'&j/n above-the-line expenditure 线上项目支出;经常预算支出
?iWi above-the-line receipt 线上项目收入;经常预算收入
w=T\3(%j ABSA Asia Limited 南非联合亚洲有限公司
P*3BB>FO absolute change 绝对数值变更
j~[z2tV absolute expenditure 实际开支
|}Nn!Sj>#; absolute guideline figure 绝对准则数字
#."-#"0 absolute interest 绝对权益
0tT(W^ho g absolute order of discharge 绝对破产解除令
:&V h? absolute profit margin 绝对利润幅度
?kbiMs1;u absolute value 实值;绝对值
#_^Lb]jkM absolutely vested interest 绝对既得权益
e#$]Y?, absorbed cost 已吸收成本;已分摊成本
j i7[nY absorption 吸收;分摊;合并
Lr~=^{ absorption rate 吸收率;摊配率;分摊率
ix)M`F%P3 ACB Finance Limited 亚洲商业财务有限公司
$QN"wL|| acceptable form of reciprocity 合理的互惠条件
4NheWM6 acceptable rate 适当利率;适当汇率
UCB/=k^m acceptance agreement 承兑协议
Qp_isU acceptance for honour 参加承兑
I
8`VNA&b acceptor 承兑人;接受人;受票人
3z{?_;bR acceptor for honour 参加承兑人
1W^taJH] accident insurance 意外保险
Krqtf Accident Insurance Association of Hong Kong 香港意外保险公会
M_/7D|xl/T accident insurance scheme 意外保险计划
QI'Oz{vE accident year basis 意外年度基准
"K6&dk jY accommodation 通融;贷款
iTgt}]L accommodation bill 通融票据;空头票据
OR~8sU accommodation party 汇票代发人
<lx+/o account balance 帐户余额;帐户结余
&8Cu#^3
account book 帐簿
s(/;U2"e account collected in advance 预收款项
^/I
7|u] account current book 往来帐簿
^
*k?pJ5 account of after-acquired property 事后取得的财产报告
P}n_IV*@ account of defaulter 拖欠帐目
-#u=\8 account payable 应付帐款
%)zodf account payee only [A/C payee only] 只可转帐;存入收款人帐户
r!_-"~`7E account receivable 应收帐款
w0rRSD4S8B account receivable report 应收帐款报表
`ZYoA
t]C~ account statement 结单;帐单;会计财务报表
V5V
bJBpf account title 帐户名称;会计科目
/Kql>$I accountant's report 会计师报告
4xjP iHd< Accountant's Report Rules 会计师报告规则
h-q3U%R4}@ accounting and auditing procedure 会计与审计程序;会计与核数程序
[9evz}X Accounting Arrangements 《会计安排》
%[Wh [zZy accounting basis 会计基础
\XCe22x] accounting by Official Receiver 破产管理署署长呈交的帐目
EE&K0<?T|: Accounting Circular 《会计通告》
6-N?mSQU accounting class 会计类别
N} G[7Rp8l accounting date 记帐日期;会计结算日期
%*A0# F accounting for money 款项核算
{6|38$Rl Accounting Officer 会计主任
Y!-M_v / accounting period 会计报告期;会计期
46_xyz3+ accounting policy 会计政策;会计方针
`2("gUCm accounting practice 会计惯例
PUT=C1,OFR accounting principle 会计准则
!/'t5~x[ accounting record 会计记录
<J<{l accounting report 会计报告
_S<3\%(0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*+Ek0M Accounting Society of China 中国会计学会
,w<S|#W~+ accounting statement 会计报表
md)c0Bg8~ accounting system 会计制度;会计系统
bh,[ 3X% accounting transaction 会计事项;帐务交易
4tRYw0f47 accounting treatment 会计处理
k]F[>26k accounting year 会计年度
h\fjBDU^ accretion 增值;添加
^ Edfv5 accrual 应计项目;应累算数目
+\d56j+D accrual basis 应计制;权责发生制
I8hz(2jI accrual basis accounting 应计制会计;权责发生制会计
Aza /6OL accrue 应累算;应计
sBj(Qd accrued benefit 应累算利益
yj 3cyLXw accrued charges 应计费用
5d Eh7XL accrued cumulative preference share dividend 应累算的累积优先股股息
T*Y~\~Jhu accrued expenses 应累算费用
[kVS
O accrued interest payable 应付利息;应计未付利息
?GKb7Oj accrued interest receivable 应收利息;应计未收利息
>)fi^ accrued right 累算权益
q/4J.jL accruing profit 应累算的利润
SoW9p^HJ accumulated fiscal reserve 累积财政储备
[M]
accumulated profit 累积利润;滚存溢利
=upeRY@u5 accumulated reserve 累积储备
!![DJ accumulation of surplus income 累积收益盈余
X9v.1s, acquired assets 既得资产
> kGGR acquisition 收购;购置;取得
-;s| acquisition cost 购置成本
xI #9 acquisition expenses 购置费用
Qp)v?k ] acquisition of 100% interest 收购全部股权
oR)Jznmi} acquisition of control 取得控制权
@Q)OGjaq acquisition of fixed assets 购置固定资产
U6glp@s acquisition of shell “买壳”
kyR:[+je acquisition price 收购价
uw>Ba %5 act of God 天灾
PS)4 I&;U acting partner 执事合伙人
pnl{&<$C%C active market 买卖活跃的市场;交投畅旺的市场;旺市
jwc)Lj} active partner 积极参与的合伙人
E:UW#S%A
f active trading 交投活跃
[A+
>^ { actual circulation 实际流通
orzZ{87 actual cost 实际成本
>,V9H$n actual expenditure 实际开支;实际支出
\:%(q/v"X actual income 实际入息;实际收入;实际收益
T,,WoPU8t actual market 现货市场
yr)G]K[/ actual price 现货价;实际价格
%P;lv*v. actual profit 实际利润
7Haa;2
T' actual quotation 实盘;实际价位;实际报价
F&4rO\aC"/ actual year basis 按实际年度计算
L*Tj^q!t+ actuals 实货
27eooY1 actuarial investigation 精算调查
Jj; L3S actuarial principle 精算原则
py$Q actuarial report 精算师报告
z`.<U{5 Actuarial Society of Hong Kong 香港精算学会
pNG:0 actuarial valuation 精算师估值
7Od
-I*bt actuary 精算师
'F+C4QAq ad referendum agreement 暂定协议;有待覆核的协定
[<lHCQXJ/ ad valorem duty 从价税;按值征税
5V?&8GTe ad valorem duty system 从价税制
{%rA1g ad valorem fee 从价费
0IsPIi"7 ad valorem tariff 从价关税
.?8;q A additional allowance 额外免税额
wcrCEX=I>{ additional amount for unexpired risk 未过期风险的额外款额
-o^7r@6 additional assessable profit 补加应评税利润
U$O\f18 additional assessment 补加评税
m ifxiV additional commitment 额外承担
\r/rBa\ additional commitment vote 额外承担拨款
? ^0:3$La additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[g7L&`f9 additional dependent parent allowance 供养父母额外免税额
G?L HmTHg additional provision 额外拨款
q$0*b]=E additional stamp duty 附加印花税
Mo|;'+ additional tax 补加税罚款;补加税款
k0OYJ/ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Y+kfBvxyf adjudged bankrupt 被裁定破产
-$pzl,^ h adjudicated bankrupt 裁定破产人
aB_F9;IR adjudication fee 裁定费;评定印花税额手续费;评估契据费
EuZ<quwWg adjudication of bankruptcy 裁定破产;宣告破产
@:oXN]+
_ adjudication of insolvency 裁定无力偿还债务
Ot4 Z{mA adjusted actual 经调整的实数;调整后的实数
b)6D_Az7c adjusted current assets 经调整的流动资产;调整后的流动资产
%R}qg6dL adjusted figure 经调整的数字;调整后的数额
, Rk9N adjusted liabilities 经调整的负债;调整后的负债
ax"+0L{ adjusted loss 经调整的亏损;调整后的亏损
^=GC3%
J 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
ui<N[ adjusted profit 经调整的利润;调整后的利润
|UkR'Ma adjusted surplus 经调整的盈余额;调整后的盈余额
a!zz6/q[ adjusted value 经调整的价值;调整后的价值
*z5.vtfu! adjustment 调整;修订;理算〔保险〕
.<->C?# adjustment centre 调剂中心
4X!/hI=jq adjustment lag 调整过程的时间差距;调整时差
2Z+Wu3# adjustment mechanism 调整机制
xs{3pkTYD adjustment of loss 亏损调整
]N~2 .h adjustment process 调整过程;调整程序
=mO vs adjustment range 调整幅度
GA$V0YQX administered exchange rate 受管制汇率
`LrHKb
aP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QVv#fy1"6 administration expenses 行政费用
P}Gj%4/G administration fee 手续费;行政费
M,j U}yD3 administration in bankruptcy 破产管理
%:M^4~dc administration order 遗产管理令
${<%" hR$ administrator 管理人;遗产管理人
W =D4r administrator of the estate 遗产管理人
216 RiSr* admission of debt 债项承认书
TJ2=m9Z admission of proof 接纳债权证明
{0[tNth'h advance 放贷款项;垫付款项;预支款项;预付款项
>BV^H.SO|1 advance account 暂支帐目;预付款帐户
S8kCp; advance compensation 预付补偿金
bHY=x}Hv advance from shareholder 股东垫款
}fp-pe69z advance pending reimbursement 预支以待日后付还
+KF^Z$I advanced economy 先进经济体系
Q7HRzA^- advancement 预付;预付财产
Sgeh %f advances warrant 垫款令
i[O& )N,c advancing 贷出
'K$[^V adverse balance 逆差
B al`y adverse exchange 逆汇
r )Ma3FL0; advertisement addressed to shareholders 在报章刊登的致股东通告
|-fgj' advice for collection 托收通知书
vHgi<@u advice of drawing 提款通知书;汇票通知书
>Rl" advice of payment 付款通知
*l"T$H Advisory Committee [Securities and Futures Commission]
E@z<:pG{ 谘询委员会〔证券及期货事务监察委员会〕
b(,M1.[qt Advisory Committee on Diversification 经济多元化谘询委员会
zN[hkmh affidavit 誓章;遗产申报誓章
LGq'WU31:) affidavit of no receipt 述明无收款的誓章
DF&(8NoX~ affiliate 联号;联营公司;附属公司
J!AgBF N4 affiliated company 附属公司;联号;联营公司
I&fozO
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U&g@.,Y# affordability 负担能力
a[>/h3 African Development Bank [AfDB] 非洲开发银行
Q0)#8Rcm after-acquired property 事后取得的财产
oTEL?hw5 after-hours dealing 市后交易
4svBzZdr after-tax profit 税后盈利;税后利润;税后溢利
HCIU!4rH agency agreement 代理协议
|h KDvH agency expenses 代理机构的开支
7!$Q;A agency fee 代理费
WQx?[tW(U Agency Law 《代理法》
c/:b.>W agent 代理人;承销人
~Zun&b)S agent of company 公司代理人
5-FQMXgThc agent's fee 代理人费;经纪费
;nI] !g: aggregate 总计;总数;总体数字
F3y9@dA] aggregate amount 总款额;总额
S50k>_a; aggregate assets and liabilities 总体资产与负债
zUt'QH7E. aggregate at constant price 按固定价格计算的总体数字
EB0TTJR?# aggregate demand 总需求
]RZ|u*l=x aggregate gross position 总持仓量
_F4Ii-6 aggregate limit 总限额
Wjo[ENHM aggregate of salaries tax 合计薪俸税
M=8.Bp|Ye aggregate performance 总体表现;总体业绩
ZFiee|,q aggregate supply 总体供应
](Xb_xMf aggregate surplus 总盈余
%@<8<6&q aggregate total 整体总额
t*=CZE - aggregate value 总值;合计价值
EH-sZAv aggregated basis 合计基准
`jDTzhO~ aggregated net chargeable income 合计应课税入息实额
5^}\4.eXo aggregation 合并计算;合计;总和
%p Ynnfr aggregation of incomes of husband and wife 夫妇入息合并计算
SU MrFd~ aggregation of property 财产的总和
ZFA`s
qT agio 差价;贴水
I:E`PZ 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》
%Si6]3-^@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
To\QjP- 《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》
OstQqV%@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GiJ *Wp 《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》
Ozw.siD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I!ED?n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
eJrQ\>z]V& agreement for a settlement 授产协议
g!|=%(G= agreement for assignment 转让协议
k
9_`(nx agreement for sale 售卖协议;买卖协议
$CRm3#+
~ agreement for sale and purchase 买卖协议
<KJ/<0l agreement for the payment of interest 支付利息协议
;/bewivNJ agreement for the repayment of money 还款协议
H/"-Z;0{ agreement of reinsurance 再保险协议
vRznw&^E Agricultural Bank of China 中国农业银行
q?H|o( air passenger departure tax 飞机乘客离境税
Ve8=b0&Y#j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]dF
,:8 airport tax 机场税
9G9t" { alcohol duty 酒精税
?Lx24*5% alienation 让与;让渡;转让
ww)<E`eGi alimony 生活费;赡养费
-r!. 9q All Ordinaries Index [AOI] 所有普通股指数
dydc}n all risks 全险;综合险
"0$a)4] All Sales Record for Stock Market 《股票市场成交报告》
FK^p")i Allied Capital Resources Limited 新联财务有限公司
T5|qRlW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`b?R#:G allocation letter 拨款信件
Av$]|b allocation of fund 分配款项;预留款项
Vk`h2BV allocation of profit 利润分配;溢利分配
5v[*:0p' allocation warrant 拨款令
ajve~8/& allotment 分配;配股
:)8VdWg allotment notice 股份配售通知;配股通知
Cw~q4A6' allotment of shares 股份分配
Vo4,@scG allowable 可获宽免;免税的
pXtl
6K% allowable business loss 可扣除的营业亏损
^Xz@`_I allowable expenses 可扣税的支出
?#Ge.D~u allowance 免税额;津贴;备抵;准备金
50"pbzW allowance for debts 债项的免税额
dSLU>E3g allowance for depreciation by wear and tear 耗损折旧免税额
n"$jG:AQJ allowance for funeral expenses 殡殓费的免税额
R%Hi+#/dr- allowance for inflation 为通货膨胀而预留的款项;通胀准备金
+[Dx?XM allowance for repairs and outgoings 修葺及支出方面的免税额
u :}%xD6 allowance to debtor 给债务人的津贴
&C:IX\ alteration of capital 资本更改
QfmJn(( alternate trustee 候补受托人
ZVW'>M7. amalgamation 合并
?K1/ <PE+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"H2EL}3/] ambit of charges 征税范围;收费范围
WEAT01 amended valuation 经修订的估值
mR!1DQ.\< American Commodities Exchange 美国商品交易所
e*sfPHt American Express Bank Limited 美国运通银行
HsxVZ.dS American Stock Exchange 美国证券交易所
GmK^}=frj amortization 摊销
|O3q@ amount due from banks 存放银行同业的款项
8aZ=?_gvT amount due from banks abroad 存放海外银行同业的款项
V[mT<Lc amount due from holding companies 控股公司欠款
2v :]tj amount due from local banks 存放本港银行同业的款项
Pi=+/} amount due to banks 银行同业的存款
;$HftG>B amount due to banks abroad 海外银行同业的存款
x-XD.qh7Hr amount due to holding companies 控股公司存款
Z~GL5]S amount due to local banks 本港银行同业的存款
-7SAK1c$ amount due to outport banks 外埠银行同业的存款
+20G>y=+ amount for note issue 发行纸币的款额
RXNn[A4xfY amount of bond 担保契据的款额
4d"r^y' amount of consideration 代价款额
1v#%Ei$6`t amount of contribution 供款数额
7 G)ZN{' amount of indebtedness 负债款额
G3txj amount of principal of the loan 贷款本金额
}#3V+X amount of rates chargeable 应征差饷数额
B)$| vK= amount of share capital 股本额
y@1+I~@ amount of sums assured 承保款额
>d@&2F TO amount of variation 变动幅度
uMUBh 80,L amount of vote 拨款数额
85>05? amount payable 应付款额
.GbX]?dN amount receivable 应收款额
GXcJ< v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mD/9J5: analysis 分析
@efh{ ancillary risk 附属风险
"_P;2N6 annual account 周年帐目;周年帐目报表;年度决算;年结
8<5]\X annual accounting date 年结日期
rW<KKGsRWQ annual allowance 每年免税额;年积金;年度津贴;年津
+\x,HsUc" annual balance 年度余额
w}L]X1#sF annual disposable income 每年可动用收入
Y2|#V# annual estimates 周年预算
3s5z
UT; annual fee 年费
$': E\*ICb annual general meeting 周年大会
ycc4W*] annual growth rate 年增率;每年增长率
}q`ts=dlGt annual long-term supplement 长期个案每年补助金
t9nqu!); annual pensionable emolument 可供计算退休金的年薪
dMPc:tJT annual report 年报
uyO/55;HO Annual Report on the Consumer Price Index 《消费物价指数年报》
j~"Q3P;V annual return 周年报表;周年申报表;每年报税表格
H-WJp<_ Annual Return Rules 《周年报表规则》
ksc;X$f&4 annual review of consumer prices 每年消费物价回顾
Ha(c'\T(\ annual roll-forward basis 逐年延展方式
B|Du@^$ annual salary 年薪
fJ5iS annual statement 年度报表;年度决算表
i3dkYevs? 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
@#<D ^" annuitant 年金受益人
Q`~jw>x annuity 年金
^pxX]G] annuity contract 年金合约
7X`l&7IXP annuity on human life 人寿年金
]99|KQ<s antecedent debt 先前的债项
u6?Q3
bvI ante-dated cheque 倒填日期支票
XYjV.j\ anticipated expenditure 预期开支
oxC[F*mD anticipated net profit 预期纯利
\4&fxe anticipated revenue 预期收入
u&^b~#T anti-inflation measure 反通货膨胀措施
i=ea
?eT` anti-inflationary stance 反通货膨胀立场
{mm)ay|M apparent deficit 表面赤字
Bz^jw>1b apparent financial solvency 表面偿债能力
C'G/AU apparent partner 表面合伙人
\<.+rqa! application for personal assessment 个人入息课税申请书
63^O|y\W8 application of fund 资金应用
VQ"hUX8 application to release as liquidator and to destruct the books of accounts and documents
8H;t_B 申请免除清盘人职务及毁灭帐簿与文件
.@2m07*1 appointed actuary 委任精算师
XQ#;Zs/l appointed auditor 委任核数师;委任审计师
P !AEf#1 appointed trustee 委任的受托人
Ld\R:{M" appointer 委任人
aL*&r~`&e' apportioned pro rata 按比例分摊
Mh~q// apportionment 分配;分摊
Olt`:;j- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eds o2 apportionment formula 分摊方程式
2 X.r%&!1M apportionment of estate duty 遗产税的分摊
Z"Zmo>cV4 appraisal 估价;评估
3Ko/{f appreciable growth 可观增长
hM@
H A appreciable impact 显着影响
*e<[SZzYZ appreciable increase 可观增长
//*fSF appreciation 增值;升值
T{Gj+7bQ~ appreciation against other currencies 相对其他货币升值
t,QyfN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
DD7h^-x appreciation tax 增值税
]}*R| 1 appropriation 拨款;拨用;拨付
IW>T}@
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;t'5},(FP Appropriation Bill 拨款法案
7zA'ri3w appropriation-in-aid system 补助拨款办法
8R2QZXJb- approved assets 核准资产
5BWH-2HsB approved basket stock 认可一篮子证券
>5_2_Y$" approved budget 核准预算
46$._h
P approved charitable donation 认可慈善捐款
a<@1-j< approved charitable institution 认可慈善机构
ztnFhJ<a$ approved currency 核准货币;认可货币
MPCBT!o4Z approved estimates 核准预算
M:XSQ["6>V approved estimates of expenditure 核准开支预算
}d&_q7L@@6 approved overseas insurer 核准海外保险人
VE#Wb7 approved overseas trust company 核准海外信托公司
C^3 <={ approved pooled investment fund 核准汇集投资基金
O#b6mKPt;t approved provident fund scheme 认可公积金计划
O|\J}rm' approved provision 核准拨款
x%}^hiO<q approved redeemable share 核准可赎回股份
,">]`|? approved regional stock 认可地区性证券
8hXl%{6d3 approved retirement scheme 认可退休金计划
?u-|>N> approved subordinated loan 核准附属贷款
PbW(%7o(t arbitrage 套戥;套汇;套利
hq%?=2'9? arbitrageur 套戥者;套汇者
o%v0h~tn arbitrary amount 临时款项
>,TUZ arrangement 措施;安排;协定
zer%W% arrears 欠款
vBRQp&YwX arrears of pay 欠付薪酬
$g/SWq arrears of revenue 逾期未收税款;逾期未收的帐项
.}&`TU articles of association 组织章程;组织细则;组织章程细则
}
uO);k5H Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
e7@ojOQ% ascertainment of profit 确定利润
0vFD3}~> "Asia Clear" “亚洲结算系统”
FQm`~rA~zt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>go,K{cK6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7"aN#;& Asian Development Fund [ADF] 亚洲发展基金
4\y/'`xm)6 Asian dollar bond 亚洲美元债券
2w59^"<, Asian dollar market 亚洲美元市场
mlixIW2 Asian dollar rate 亚洲美元利率
?a8^1: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<d,b '<z
s Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LwrUQ) asked price 沽盘;喊价;索价;卖方报价
cFaaLUZk assessable income 应评税入息
Jzj1w}?H assessable loss 应评税亏损
M|6A0m#Q assessable profit 应评税利润
[.m`+ assessable value 应评税值
_hN\10ydY assessed profit 估定利润
V`X2>-Ex assessed value 经评估价值
?h.wK assessment 评税;评定;估价;评税单
=5Q]m6-SgV assessment number 评税编号;估价编号
2-7IJ\ assessment of additional tax 补加税评税
yGWxpzmRS assessment of performance 业绩评估;实绩评价
bW$J~ ynM Assessor 评税主任
6,)[+Bl asset price bubbles 资产价格泡沫
Q
7 asset-backed securities 具资产保证的证券
(mgS"zPS assets accretion 资产增值
|y&*MTfV4L assets and liabilities 资产与负债
Z8zmHc"IH assets betterment statement 资产递增表;资产改进表
]or>?{4g assets lending 实物放款;有抵押贷款
cJN7bA{ assets of the company passing on the death 死者去世时转移的公司资产
XaCX!Lr, assets pledged as security for liabilities 用作负债抵押的资产
{/"2Vk<H8 assets portfolio 资产投资组合
-j%,Oo assets price 资产价格
&f"-d assets quality 资产质素
{kp"nl$< assets realization 资产变现
9)}[7Mg:C assets refinancing arrangement 资产再集资安排
lV`Q{bd+ assets securitization 资产证券化
H(bs$C4F assets situated outside Hong Kong 在香港以外地方的资产
F5?m6`g? assets stripping 削减资产;拆卖资产
'd.EC# assets value 资产值
cVubb}ou assignee 承让人
,u!*2cWN assignment 转让;转让书;转让契
G;&-\0>W assignment of interest 权益转让
1KMLG= assignment of letters patent and trade mark 专利证书及商标转让
y&Mr=5:y assignment of property 物业转让;物业转让书
+g` 'J$ assignment right 转让权
BbW^Wxd3 assignor 转让人
@{YS}&Q/ associate 有联系的人;有关连人士;相联者;合伙人;联系人
`4(e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
# ,7e
NM" associate member 附属会员
g}f`,r9 associated body corporate 相联法人团体
>xF/Pl associated company 相联公司;联属公司
#N#'5w-G associated corporation 相联法团
FuVnk~gq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.$Ik`[+Z 公认会计师公会〔英国〕
2r!s*b\Ix Association of Futures Exchange Brokers 香港期货经纪协会
Zw*v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)^m%i]L_ association of underwriters 承保人组织
aa?w:3 assumption of control 接管
,$+lFv3LE assurance 担保;保险;转易;转易书
,RJtm%w assurance of interest 权益的转易
/a^1_q-bX at 19XX price 按一九XX年价格计算
fBalTk;G{U at a discount 按赔价计算;按贴水价格计算;打折扣
z8QAo\_I( at a premium 按溢价计算;按升水价格计算
bLe<G at call 通知付款;按通知
,8:(OB|a at constant market price 按固定市价计算
_z'u pb& at constant price 按固定价格计算
i
7_ _ at cost 按成本计算
2@9Tfm(= at current market price 按当时市价计算;按现时市价计算
dls
ss\c^M at current price 按当时价格计算;按现时价格计算
LO
< at factor cost 按要素成本计算;按生产要素成本计算
zhpx"{_ at money-of-the-day price 按付款当日价格计算
"$N#p5 at or better 按指定或较佳价位〔买卖指令〕
;u;# g at par 按面值计算;平价
qR(\5} at sight 见票即付
5|l* `J) at the close 按收市盘
e?opkq\f at the opening 按开市盘
'XZ)!1N attestation 见证;见证条款
O$IEn/%+ at-the-money option 平价期权
\]=7!RQ\ attorney 受权人;受托代表人
kB/D!1
" attornment 新拥有人承认书
,=tD8@a< attributable profit 可归属利润
& @s!<9$W attributable share value 可归属股份价值
dik:4; Auckland Stock Exchange 奥克兰证券交易所
@n(Z$)8tR auction 拍卖
dE:+k/ auctioneer 拍卖商
^~G8?]w audit 审计;核数
^SxY IFL Audit Commission 审计署
MP_'D+LS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U4gF(Q 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〕
'@p['#\uI audit review 帐目审查
v'VD0+3[H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&z>e5_. audited account 审计帐目;经审计的帐目
V>ieh2G( audited annual account 经审计的周年帐目
ANJ$'3tg audited balance sheet 经审计的资产负债表
'<rZm=48 auditor 核数师;核数主任;审计师
zRq-b`<7V auditor's certificate 核数师证明书;审计师证明书
30XR
82P/ auditor's report 核数师报告;审计师报告
sA'6ty Aussie bond 澳元债券
--HF8_8;' austerity budget 紧缩预算
c.,2GwW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
NXNY"r7~ Australia All Ordinaries Index 澳洲所有普通股票指数
^zt-HDBR_ Australian Dollar [AUD] 澳元
<(-3_s6- Australian Options Market 澳大利亚期权市场
4T!+D Australian Securities Commission 澳洲证券事务监察委员会
h<Ft_#|o[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
%7"X(Ts7B Australian Stock Exchange 澳大利亚证券交易所
cJ1#ge%4 Austrian Schilling [ATS] 奥地利先令
31rx-D8o authentication 认证;鉴证
3H|_mX authority to purchase 委托购买证;委购书
u[L`-zI authorization 认可;核准;授权;授权书
2'_:S@ authorization by direction 指示授权
Z$0uH* h authorization by instruction 指令授权
Fb7#<h authorization by warrant 令状授权
TQx.KM>y authorization of unit trust 单位信托的认可
IG|X!l authorized agent 指定代理人
o3I Tr'; authorized capital 法定资本
F{eU";D authorized clerk 出市员
G`\f authorized dealer 认可交易商
Xb{
[c+. authorized financial institution 认可财务机构
(xVsDAp=@ authorized fund 认可基金
|P -8HlOr authorized fund house 获授权的基金公司;认可基金公司
#$c Rkw authorized institution 认可机构
%kB8'a3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1E73i_L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9[m6Li authorized insurer 获授权保险人;获认可承保人
mf}O-Igte authorized investment 特准投资项目
t?9v^vFR authorized person 获授权人
Q\cjPc0y authorized representative 获授权代表
~.UrL(l= authorized share capital 法定股本
4eikLRD, automated quotation system 自动报价系统
0%m)@ukb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$% 1vW=d 自动交易系统〔香港期货交易所有限公司〕
<Wp
QbQM automatic adjustment mechanism 自动调整机制
ow_djv:, automatic adjustment system 自动调整系统
Bx/L<J@ Automatic Clearing House 自动票据交换所
`e(vH`VZ automatic exchange rates accumulation system 自动化汇率累集系统
Xlb0/T<g! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.Fnwm} automatic teller machine [ATM] 自动柜员机
1jc,
Y.mP autopay 自动转帐
yqi^>Ce0 available assets 可用资产
"FTfk available fiscal reserve 现存财政储备
f.
FYR|%tq available profit 可用利润
SE),":aY Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
``OD.aY^s average 平均;平均数;海损
'bo~%WA]n average basic salary 平均基本薪金
VUhbD average consumer expenditure 平均消费开支;一般消费开支
SQqD:{#g" average cost 平均成本
L{(QpgHZ average cost of land production 增辟土地平均成本
#B:hPZM1 average daily turnover 平均每日成交额
'g$(QvGF9 average daily wage rate 平均每日工资率
4\6N~P86 average expenditure pattern 平均开支模式
iVd.f
A average growth rate 平均增长率
(cN}Epi(D average net fixed assets 固定资产平均净值
c05 %iv average of relatives 相对价格平均数
rk7QZVE average price 平均价格
IRn2| average propensity to consume 平均消费倾向;一般消费倾向
m< 3Ao^I+ average propensity to save 平均储蓄倾向;一般储蓄倾向
d1U\ft:gV average rate 平均率
yQ^($#Yk average revenue 平均收入;平均收益
<o+<H average stock 平均库存;平均存货
~ug=
{b average yearly rent 平均年租
Nkp)Ax& avoidance of double taxation 避免双重课税
6S+U&Ce\ avoidance of tax 避税