A:
Q7W>qe%4 A share A股;甲类股份
h@a+NE8 abatement of tax 减税;减扣免税额
8#vc(04( ABN AMRO Bank N.V. 荷兰银行
/ X1 x above-the-line expenditure 线上项目支出;经常预算支出
_a1x\,R|DB above-the-line receipt 线上项目收入;经常预算收入
)"pF R4 ABSA Asia Limited 南非联合亚洲有限公司
uu`G 2[t absolute change 绝对数值变更
S~|T4q( absolute expenditure 实际开支
@')[FEdW absolute guideline figure 绝对准则数字
9-MUX^?u absolute interest 绝对权益
7hsGu a absolute order of discharge 绝对破产解除令
jy'13G/b\ absolute profit margin 绝对利润幅度
z[Xd%mhjO absolute value 实值;绝对值
P#AW\d^"B absolutely vested interest 绝对既得权益
TqnTS0fx absorbed cost 已吸收成本;已分摊成本
/~3r;M absorption 吸收;分摊;合并
H)n9O/u absorption rate 吸收率;摊配率;分摊率
aA,!<^&} ACB Finance Limited 亚洲商业财务有限公司
K.0:C`C acceptable form of reciprocity 合理的互惠条件
Hw4%uS==V acceptable rate 适当利率;适当汇率
1YH+d0UGn acceptance agreement 承兑协议
MG.`
r{5 acceptance for honour 参加承兑
Hro-d1J7 acceptor 承兑人;接受人;受票人
Dd\jHF>u acceptor for honour 参加承兑人
R
rda# h^ accident insurance 意外保险
rW=Z>1 Accident Insurance Association of Hong Kong 香港意外保险公会
AJ=qn a accident insurance scheme 意外保险计划
EVGt 5z accident year basis 意外年度基准
+llR204 accommodation 通融;贷款
!jTcsN% accommodation bill 通融票据;空头票据
Y=Kc'x[,Zj accommodation party 汇票代发人
"men account balance 帐户余额;帐户结余
ga`3 ( account book 帐簿
J@u;H$@/y account collected in advance 预收款项
%\:[ o account current book 往来帐簿
V;v8=1t! account of after-acquired property 事后取得的财产报告
R~PA1wDZ account of defaulter 拖欠帐目
#)nSr account payable 应付帐款
aeD ;5VV account payee only [A/C payee only] 只可转帐;存入收款人帐户
sfNE68I2 account receivable 应收帐款
!4X
f~P account receivable report 应收帐款报表
I"ok&^t^} account statement 结单;帐单;会计财务报表
f.9SB
account title 帐户名称;会计科目
p9x(D/YP0 accountant's report 会计师报告
5rU[Tir Accountant's Report Rules 会计师报告规则
OOo3G~2r accounting and auditing procedure 会计与审计程序;会计与核数程序
k=jk`c{<[ Accounting Arrangements 《会计安排》
X"fb; sGT accounting basis 会计基础
5;YMqUkw accounting by Official Receiver 破产管理署署长呈交的帐目
Ck)*& Accounting Circular 《会计通告》
s6@DGSJ accounting class 会计类别
ATK_DEAu accounting date 记帐日期;会计结算日期
6}FP accounting for money 款项核算
Jt}Bpg!J Accounting Officer 会计主任
85LAYaw accounting period 会计报告期;会计期
z62;cv accounting policy 会计政策;会计方针
j3{D^|0bP accounting practice 会计惯例
yjF1}SQ accounting principle 会计准则
GJ_7h_4 accounting record 会计记录
QD0"rxZJ accounting report 会计报告
?M\{&mlF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*=V~YF:Qb Accounting Society of China 中国会计学会
#
mV{#B= accounting statement 会计报表
9[.8cg* accounting system 会计制度;会计系统
>LOjV0K/
accounting transaction 会计事项;帐务交易
N/MUwx;P accounting treatment 会计处理
mjW8Q\D accounting year 会计年度
aWR}R>E accretion 增值;添加
6G[4rD& accrual 应计项目;应累算数目
*GL/aEI<$ accrual basis 应计制;权责发生制
~T1XLu accrual basis accounting 应计制会计;权责发生制会计
M`,)w i accrue 应累算;应计
OCBgR4I accrued benefit 应累算利益
JzQ )jdvp accrued charges 应计费用
uM_wjP accrued cumulative preference share dividend 应累算的累积优先股股息
@`q:IIgW accrued expenses 应累算费用
h4T5+~rw accrued interest payable 应付利息;应计未付利息
lPw%ErG accrued interest receivable 应收利息;应计未收利息
u>2
l7PA| accrued right 累算权益
3h$6t7=C accruing profit 应累算的利润
<
HVl(O accumulated fiscal reserve 累积财政储备
]~'5\58sP accumulated profit 累积利润;滚存溢利
E87Ww,z8 accumulated reserve 累积储备
tMf}
accumulation of surplus income 累积收益盈余
3=aQG'B acquired assets 既得资产
MygfT[_ acquisition 收购;购置;取得
jIC_[ acquisition cost 购置成本
{>hC~L?6 acquisition expenses 购置费用
W3MJr&p acquisition of 100% interest 收购全部股权
xMTKf+7 acquisition of control 取得控制权
>7jbgHB acquisition of fixed assets 购置固定资产
r]:(Vk]|F acquisition of shell “买壳”
\hDlTp} acquisition price 收购价
H4:`6 PSL act of God 天灾
|}=acc/ acting partner 执事合伙人
_Xk.p_uh active market 买卖活跃的市场;交投畅旺的市场;旺市
-?V-*jI active partner 积极参与的合伙人
5Co active trading 交投活跃
H[,i{dD actual circulation 实际流通
f4 P8Oz actual cost 实际成本
I|gB@|_~ actual expenditure 实际开支;实际支出
&$`P,i 1) actual income 实际入息;实际收入;实际收益
F \KjEl0 actual market 现货市场
bDL,S?@ actual price 现货价;实际价格
aX)I3^ar actual profit 实际利润
,JAx
?Xb actual quotation 实盘;实际价位;实际报价
6-$jkto actual year basis 按实际年度计算
pwL;A3$| actuals 实货
<
$J>9k actuarial investigation 精算调查
49GkPy#]L= actuarial principle 精算原则
{.C!i{| actuarial report 精算师报告
JTSlWq4 Actuarial Society of Hong Kong 香港精算学会
RP[{4Q8 actuarial valuation 精算师估值
le/,R@]B9 actuary 精算师
,(qRc(Ho ad referendum agreement 暂定协议;有待覆核的协定
9g'LkP ad valorem duty 从价税;按值征税
.HS"}A T ad valorem duty system 从价税制
BJ$9vbhZN ad valorem fee 从价费
{< )1q ; ad valorem tariff 从价关税
>3_jWFq additional allowance 额外免税额
[ 9 {*94M additional amount for unexpired risk 未过期风险的额外款额
I,>-t GK additional assessable profit 补加应评税利润
e:fy#,HEj{ additional assessment 补加评税
8xMEe:}V additional commitment 额外承担
SUCMb8 additional commitment vote 额外承担拨款
\<JSkr[h!" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>s>1[W @* additional dependent parent allowance 供养父母额外免税额
$PTP/^ additional provision 额外拨款
m0ER@BXRn additional stamp duty 附加印花税
{o_X`rgrL additional tax 补加税罚款;补加税款
_=_Px@<Q Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,k )w6) adjudged bankrupt 被裁定破产
U}yW<#$+ adjudicated bankrupt 裁定破产人
T!+5[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
b6nsg| adjudication of bankruptcy 裁定破产;宣告破产
H?<N.Dq adjudication of insolvency 裁定无力偿还债务
C'\-
@/ adjusted actual 经调整的实数;调整后的实数
k1w_[w[ adjusted current assets 经调整的流动资产;调整后的流动资产
6&
e3Nt adjusted figure 经调整的数字;调整后的数额
i2E)P x adjusted liabilities 经调整的负债;调整后的负债
ehzM)uK adjusted loss 经调整的亏损;调整后的亏损
60P#,o@G 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
]R h#g5X adjusted profit 经调整的利润;调整后的利润
|=Eo?Q_ adjusted surplus 经调整的盈余额;调整后的盈余额
(G zb adjusted value 经调整的价值;调整后的价值
"6MVvpy" adjustment 调整;修订;理算〔保险〕
QdT}wkX adjustment centre 调剂中心
z>58dA@f adjustment lag 调整过程的时间差距;调整时差
N60rgSzI adjustment mechanism 调整机制
_4"mAPt adjustment of loss 亏损调整
}Lc-7[/ adjustment process 调整过程;调整程序
nzd2zY>V adjustment range 调整幅度
Wk~WOzr}^ administered exchange rate 受管制汇率
0h#lJS* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UK595n;P administration expenses 行政费用
_"?.! administration fee 手续费;行政费
%<k2#6K administration in bankruptcy 破产管理
Gw>^[dmt! administration order 遗产管理令
FQu8vwV6> administrator 管理人;遗产管理人
)Xk0VDNp$/ administrator of the estate 遗产管理人
t2/#&J] admission of debt 债项承认书
6IBgt!=, admission of proof 接纳债权证明
Yw4n-0g advance 放贷款项;垫付款项;预支款项;预付款项
$ 7O}S.x advance account 暂支帐目;预付款帐户
t[ubn+ advance compensation 预付补偿金
tNO-e|~' advance from shareholder 股东垫款
HJLu'KY} advance pending reimbursement 预支以待日后付还
M2PAy! J advanced economy 先进经济体系
`NCwK6/i advancement 预付;预付财产
CJ1 7n advances warrant 垫款令
fsJ9bQm/ advancing 贷出
U{7w#>V
. adverse balance 逆差
~HTmO;HNf" adverse exchange 逆汇
xf<at -> advertisement addressed to shareholders 在报章刊登的致股东通告
mw_~*Nc'9 advice for collection 托收通知书
tjIl-IQ advice of drawing 提款通知书;汇票通知书
a|%J=k>> advice of payment 付款通知
9>l*lCA Advisory Committee [Securities and Futures Commission]
Ov5" 谘询委员会〔证券及期货事务监察委员会〕
w`4=_J=GO Advisory Committee on Diversification 经济多元化谘询委员会
^V ?<K.F affidavit 誓章;遗产申报誓章
^8 z R affidavit of no receipt 述明无收款的誓章
rf
$ QxJ affiliate 联号;联营公司;附属公司
o)Iff)m$ affiliated company 附属公司;联号;联营公司
$;1#To affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3,p]/Z_ affordability 负担能力
R n}l6kbM African Development Bank [AfDB] 非洲开发银行
gp5_Z-me after-acquired property 事后取得的财产
*,e:]!* after-hours dealing 市后交易
]JCvyz
H
after-tax profit 税后盈利;税后利润;税后溢利
zz+$=(T:M agency agreement 代理协议
QqFR\6 agency expenses 代理机构的开支
(\\eo agency fee 代理费
r[2ILe Agency Law 《代理法》
}Ga\wV agent 代理人;承销人
?3nR agent of company 公司代理人
CnpV:>V= agent's fee 代理人费;经纪费
*!q1Kr6r aggregate 总计;总数;总体数字
C`$n[kCJ aggregate amount 总款额;总额
l n{e1':$" aggregate assets and liabilities 总体资产与负债
T=iJGRctB aggregate at constant price 按固定价格计算的总体数字
Id_2PkIN$~ aggregate demand 总需求
r"C aggregate gross position 总持仓量
SQ44 aggregate limit 总限额
^Y=\#-Dd aggregate of salaries tax 合计薪俸税
k3u"A_"c aggregate performance 总体表现;总体业绩
F20E_2;@@ aggregate supply 总体供应
[<2<Y aggregate surplus 总盈余
P^A!.}d aggregate total 整体总额
{9?Jj A aggregate value 总值;合计价值
uD}2<$PP aggregated basis 合计基准
W}m)cn3@ aggregated net chargeable income 合计应课税入息实额
iL7DRQ1 aggregation 合并计算;合计;总和
R9'b-5q aggregation of incomes of husband and wife 夫妇入息合并计算
Jy)KqdkX+ aggregation of property 财产的总和
OBMTgZHxv agio 差价;贴水
kO,zZF& 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》
V}J)\VZ2# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w1hPc!I 《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》
kw#;w=\>R{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D>HOn^ 《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+X2Pl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M.x=<:upp 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gnFr}L&j agreement for a settlement 授产协议
N/Z2hn/m agreement for assignment 转让协议
YUx.BZf7 agreement for sale 售卖协议;买卖协议
419x+3>} agreement for sale and purchase 买卖协议
W }8'Pf agreement for the payment of interest 支付利息协议
qlb-
jL agreement for the repayment of money 还款协议
4.Q} 1%ZN agreement of reinsurance 再保险协议
a2dnbfSWa[ Agricultural Bank of China 中国农业银行
)[PtaPWeT air passenger departure tax 飞机乘客离境税
=8t]\Y? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+aJ>rR airport tax 机场税
x.f]1S7h[ alcohol duty 酒精税
fI{E SXU alienation 让与;让渡;转让
tasIDoo+!J alimony 生活费;赡养费
Gf,` All Ordinaries Index [AOI] 所有普通股指数
,24p%KJ*X all risks 全险;综合险
}@;ep&b* All Sales Record for Stock Market 《股票市场成交报告》
UELy"z
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x,rlrxI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>64P6P;S allocation letter 拨款信件
Q~OxH'>>( allocation of fund 分配款项;预留款项
qCljo5Tq' allocation of profit 利润分配;溢利分配
U@HK+C"M| allocation warrant 拨款令
G`n_YH084 allotment 分配;配股
<L"GqNuRQ allotment notice 股份配售通知;配股通知
v{(^1cX allotment of shares 股份分配
7uKNd
*% allowable 可获宽免;免税的
{ &"CH]r allowable business loss 可扣除的营业亏损
X#*JWQO= allowable expenses 可扣税的支出
U>cV| allowance 免税额;津贴;备抵;准备金
\!k1a^ZP allowance for debts 债项的免税额
d/ARm-D allowance for depreciation by wear and tear 耗损折旧免税额
{>R:vH8 allowance for funeral expenses 殡殓费的免税额
&X|#R1\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
e7m*rh%5> allowance for repairs and outgoings 修葺及支出方面的免税额
JTr vnA allowance to debtor 给债务人的津贴
SSPHhAeH8 alteration of capital 资本更改
nSW=LjrO~< alternate trustee 候补受托人
eCqHvMp amalgamation 合并
XiL~TCkx4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F$ #U5}Q ambit of charges 征税范围;收费范围
luo amended valuation 经修订的估值
'^No)n\` American Commodities Exchange 美国商品交易所
]~aF2LJ_q American Express Bank Limited 美国运通银行
8vMG5#U[ American Stock Exchange 美国证券交易所
-*$HddD amortization 摊销
L\@I*QP amount due from banks 存放银行同业的款项
UJM1VAJ0 amount due from banks abroad 存放海外银行同业的款项
V8rx#H~ amount due from holding companies 控股公司欠款
LS7, a| amount due from local banks 存放本港银行同业的款项
n\xX}, amount due to banks 银行同业的存款
Ove<mFI\ amount due to banks abroad 海外银行同业的存款
$})g?Q amount due to holding companies 控股公司存款
r[BVvX/,F amount due to local banks 本港银行同业的存款
l8I /0`_ amount due to outport banks 外埠银行同业的存款
swK-/$# amount for note issue 发行纸币的款额
F({HP)9b amount of bond 担保契据的款额
Fh`~`eog amount of consideration 代价款额
/W>iJfx amount of contribution 供款数额
}% `.h" amount of indebtedness 负债款额
#~7ip\Uf[ amount of principal of the loan 贷款本金额
Bwa'`+bC amount of rates chargeable 应征差饷数额
KVn []@# amount of share capital 股本额
YL]Z<%aKt amount of sums assured 承保款额
|G?htZF amount of variation 变动幅度
Y8m1M-#w amount of vote 拨款数额
Y~L2 amount payable 应付款额
@6wFst\t amount receivable 应收款额
g;2?F[8Th Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-o!$tI& analysis 分析
|N%fMPKa ancillary risk 附属风险
In18_bc annual account 周年帐目;周年帐目报表;年度决算;年结
hWD;jR annual accounting date 年结日期
IFF92VD& annual allowance 每年免税额;年积金;年度津贴;年津
6^eV"&+@ annual balance 年度余额
77\]B annual disposable income 每年可动用收入
8,C*4y~ annual estimates 周年预算
y~q8pH1
annual fee 年费
lu<xv annual general meeting 周年大会
0`X]o'RxS annual growth rate 年增率;每年增长率
$,,op( annual long-term supplement 长期个案每年补助金
Jtr"NS?a] annual pensionable emolument 可供计算退休金的年薪
~/98Id}v annual report 年报
L3@82yPo! Annual Report on the Consumer Price Index 《消费物价指数年报》
/J=v]<87a annual return 周年报表;周年申报表;每年报税表格
RxI(:i? Annual Return Rules 《周年报表规则》
v^#~98g] annual review of consumer prices 每年消费物价回顾
j`~Ms> annual roll-forward basis 逐年延展方式
wE? 'Cl annual salary 年薪
KwPOO{4]g annual statement 年度报表;年度决算表
B" !l2 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
aX5
z&r:{ annuitant 年金受益人
5]AC*2( annuity 年金
#vti+A~n,4 annuity contract 年金合约
%= fHu+ annuity on human life 人寿年金
yXHUJgjl/ antecedent debt 先前的债项
KY51rw. ante-dated cheque 倒填日期支票
[n \2 anticipated expenditure 预期开支
xa <UM5eI anticipated net profit 预期纯利
n)^i/ nXb' anticipated revenue 预期收入
[8T^@YN anti-inflation measure 反通货膨胀措施
:9QZPsL anti-inflationary stance 反通货膨胀立场
2zs73:z apparent deficit 表面赤字
1Cgso` apparent financial solvency 表面偿债能力
v^d]~!h apparent partner 表面合伙人
1Cv- application for personal assessment 个人入息课税申请书
W g02 A\ application of fund 资金应用
OmIg<v0\; application to release as liquidator and to destruct the books of accounts and documents
6]W=nAD 申请免除清盘人职务及毁灭帐簿与文件
BYVY)<v/ appointed actuary 委任精算师
q,93nhs " appointed auditor 委任核数师;委任审计师
*X+79vG: appointed trustee 委任的受托人
}a/x._[s appointer 委任人
J&.{7YF apportioned pro rata 按比例分摊
PIdikA apportionment 分配;分摊
" @v <Bk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p<,*3huj apportionment formula 分摊方程式
M$/|)U'W apportionment of estate duty 遗产税的分摊
^j31S*f&: appraisal 估价;评估
+^=8ge} appreciable growth 可观增长
56zL"TF` appreciable impact 显着影响
UA48Ug appreciable increase 可观增长
B?'#4J appreciation 增值;升值
=;2%a( appreciation against other currencies 相对其他货币升值
MP_ ~<Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;C3US)j appreciation tax 增值税
VGpWg rmHk appropriation 拨款;拨用;拨付
O(D~_O. appropriation account 拨款帐目
i}.&0Fp Appropriation Bill 拨款法案
lT&eJO~?5 appropriation-in-aid system 补助拨款办法
uRZ ZxZ approved assets 核准资产
_kU:Z approved basket stock 认可一篮子证券
}\\KYyjY approved budget 核准预算
_'{_gei_P approved charitable donation 认可慈善捐款
amOnqH-( approved charitable institution 认可慈善机构
:,'wVS8"] approved currency 核准货币;认可货币
BG6B : approved estimates 核准预算
OY;*zk approved estimates of expenditure 核准开支预算
Gd-'Z_ b approved overseas insurer 核准海外保险人
~Y|*`C_) approved overseas trust company 核准海外信托公司
@mw5~ + approved pooled investment fund 核准汇集投资基金
k <=//r approved provident fund scheme 认可公积金计划
ca7=V/i_a{ approved provision 核准拨款
k1{K*O$e approved redeemable share 核准可赎回股份
wt!nMQ approved regional stock 认可地区性证券
/s@o Z{h approved retirement scheme 认可退休金计划
VyzS^AHK approved subordinated loan 核准附属贷款
e4H A7=z arbitrage 套戥;套汇;套利
ew#B[[ arbitrageur 套戥者;套汇者
8<8:+M} arbitrary amount 临时款项
pTPi@SBaP{ arrangement 措施;安排;协定
lI *o@wQg arrears 欠款
= \'}g? arrears of pay 欠付薪酬
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`&/D arrears of revenue 逾期未收税款;逾期未收的帐项
==3dEJS articles of association 组织章程;组织细则;组织章程细则
YKH\rN6X Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
QdL`| ascertainment of profit 确定利润
o0ifp=V
y "Asia Clear" “亚洲结算系统”
ADDSCY=, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gkES5Q Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
="Ho%*@6 Asian Development Fund [ADF] 亚洲发展基金
*AO,^R&e. Asian dollar bond 亚洲美元债券
kYG/@7f/ Asian dollar market 亚洲美元市场
QPx_- Asian dollar rate 亚洲美元利率
Pv_Jm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9N@W\DT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,z;cbsV-{ asked price 沽盘;喊价;索价;卖方报价
]P.'>4 assessable income 应评税入息
:=u?Fqqws assessable loss 应评税亏损
`j,Yb]~s79 assessable profit 应评税利润
x3 q]I 8q assessable value 应评税值
^@3sT,M,S assessed profit 估定利润
sz:g,}~h assessed value 经评估价值
fVF2-Rh= assessment 评税;评定;估价;评税单
n>ULRgiT:o assessment number 评税编号;估价编号
WY?[,_4U assessment of additional tax 补加税评税
(.D~0a JU assessment of performance 业绩评估;实绩评价
Si8pzd Assessor 评税主任
}uJu>'1[G asset price bubbles 资产价格泡沫
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$BUw asset-backed securities 具资产保证的证券
Qw-~>d assets accretion 资产增值
=]6%G7T assets and liabilities 资产与负债
+x0!*3q assets betterment statement 资产递增表;资产改进表
L^}_~PO N5 assets lending 实物放款;有抵押贷款
iII=;:p assets of the company passing on the death 死者去世时转移的公司资产
)wC?T assets pledged as security for liabilities 用作负债抵押的资产
oB}BU`-l assets portfolio 资产投资组合
A#.edVj.g4 assets price 资产价格
,K)_OVB assets quality 资产质素
w_.F'
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mq@6Q\Z+ assets refinancing arrangement 资产再集资安排
X:HacYqtC assets securitization 资产证券化
T ]t'39 assets situated outside Hong Kong 在香港以外地方的资产
ZA0mz 65 assets stripping 削减资产;拆卖资产
vHyC; 4' assets value 资产值
zHA!%>%' assignee 承让人
R3x3]]D assignment 转让;转让书;转让契
qTdh eX/ assignment of interest 权益转让
TE3lK(f assignment of letters patent and trade mark 专利证书及商标转让
d,+Hd2o^X assignment of property 物业转让;物业转让书
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}VV6vO assignment right 转让权
?}wk.gt> assignor 转让人
#M9~L[nFS associate 有联系的人;有关连人士;相联者;合伙人;联系人
U{2BVqM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J!c)s!`w associate member 附属会员
$xzAv{ associated body corporate 相联法人团体
#.rdQ,)< associated company 相联公司;联属公司
b*a#<K$T_ associated corporation 相联法团
7m4aoK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^q{9 公认会计师公会〔英国〕
);#JL0I Association of Futures Exchange Brokers 香港期货经纪协会
EK{Eo9l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]{3)^axW; association of underwriters 承保人组织
.~~nUu+M assumption of control 接管
zr-*$1eu assurance 担保;保险;转易;转易书
tXNm$Cq.| assurance of interest 权益的转易
\UPjf]& at 19XX price 按一九XX年价格计算
Hx"ob_^'7 at a discount 按赔价计算;按贴水价格计算;打折扣
`=4r+ at a premium 按溢价计算;按升水价格计算
e>6y%v; at call 通知付款;按通知
dBYmiF!+ at constant market price 按固定市价计算
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at constant price 按固定价格计算
O#ai)e_uQk at cost 按成本计算
xN5) at current market price 按当时市价计算;按现时市价计算
`, OG7hg at current price 按当时价格计算;按现时价格计算
@5N]ZQ9 at factor cost 按要素成本计算;按生产要素成本计算
smlpD3?va at money-of-the-day price 按付款当日价格计算
BF\XEm?! at or better 按指定或较佳价位〔买卖指令〕
)(bW#- at par 按面值计算;平价
h;p>o75O at sight 见票即付
<c2E'U)X at the close 按收市盘
mk;&yh at the opening 按开市盘
4w*Skl=F} attestation 见证;见证条款
fz|cnU at-the-money option 平价期权
IHB}`e| attorney 受权人;受托代表人
z06r6 attornment 新拥有人承认书
7I&&bWB attributable profit 可归属利润
s2h@~y attributable share value 可归属股份价值
J[l7di5 Auckland Stock Exchange 奥克兰证券交易所
qX/y5F` auction 拍卖
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.cd*b auctioneer 拍卖商
MLXN Zd audit 审计;核数
GZEc l'h* Audit Commission 审计署
?4+9fE<Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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W%{ 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〕
L{X_^ audit review 帐目审查
^]H5h ]U' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f86XkECZ;` audited account 审计帐目;经审计的帐目
|?!~{-o audited annual account 经审计的周年帐目
"Lzi+1 audited balance sheet 经审计的资产负债表
^H~h\,;zQ auditor 核数师;核数主任;审计师
p*< 0"0 auditor's certificate 核数师证明书;审计师证明书
9Vg?{v!yn auditor's report 核数师报告;审计师报告
;y,5k? Aussie bond 澳元债券
3k\#CiB{ austerity budget 紧缩预算
g2BHHL;` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
F}F&T Australia All Ordinaries Index 澳洲所有普通股票指数
d(\%Os Australian Dollar [AUD] 澳元
sZjQ3*<-r Australian Options Market 澳大利亚期权市场
G? ])o5 Australian Securities Commission 澳洲证券事务监察委员会
<`.X$r* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o)h_H; Australian Stock Exchange 澳大利亚证券交易所
QX!-B Austrian Schilling [ATS] 奥地利先令
m,VOx7%n authentication 认证;鉴证
=i$Fl{vH authority to purchase 委托购买证;委购书
{:Orn%Q authorization 认可;核准;授权;授权书
( Z619w authorization by direction 指示授权
}u\])I3 authorization by instruction 指令授权
1#C4;3i, authorization by warrant 令状授权
b,5~b&<h authorization of unit trust 单位信托的认可
.8@$\ZRP authorized agent 指定代理人
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v_BcTzQ0S authorized clerk 出市员
0pK=o"^?@ authorized dealer 认可交易商
@ju@WY45$^ authorized financial institution 认可财务机构
rNrxaRQ authorized fund 认可基金
RmI]1S_= authorized fund house 获授权的基金公司;认可基金公司
<lgYcdJ authorized institution 认可机构
u8'Zl8g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xqeyD* s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
02f~En}>6 authorized insurer 获授权保险人;获认可承保人
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authorized investment 特准投资项目
;!=G authorized person 获授权人
,$@bE authorized representative 获授权代表
.7Dtm<K# authorized share capital 法定股本
lsJSYJG& automated quotation system 自动报价系统
LzG%Z1` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z~AO0zUKY 自动交易系统〔香港期货交易所有限公司〕
&TnS4O automatic adjustment mechanism 自动调整机制
S*==aftl( automatic adjustment system 自动调整系统
];VA!++ Automatic Clearing House 自动票据交换所
Q!o'}nA automatic exchange rates accumulation system 自动化汇率累集系统
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O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z
8S\@I automatic teller machine [ATM] 自动柜员机
?h3Y)5x T autopay 自动转帐
9{'N{ available assets 可用资产
aAZZ8V available fiscal reserve 现存财政储备
}{,^@xdyW available profit 可用利润
FTX=Wyr Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
&4 {KV. average 平均;平均数;海损
<Q3oT average basic salary 平均基本薪金
RU'=ERYC average consumer expenditure 平均消费开支;一般消费开支
?5+.`L9H average cost 平均成本
K`yRr`pW average cost of land production 增辟土地平均成本
+Jlay1U& average daily turnover 平均每日成交额
6o!!=}'E[ average daily wage rate 平均每日工资率
p09HL%~R average expenditure pattern 平均开支模式
3r<~Q7e average growth rate 平均增长率
X@'uy<tI- average net fixed assets 固定资产平均净值
(lXGmx8 average of relatives 相对价格平均数
TC N8a/@z average price 平均价格
t=(!\:[D average propensity to consume 平均消费倾向;一般消费倾向
cpe+XvBuK average propensity to save 平均储蓄倾向;一般储蓄倾向
ZXu>,Jy average rate 平均率
e|NG"< average revenue 平均收入;平均收益
L(/e&J@>< average stock 平均库存;平均存货
/1Qr#OJ(] average yearly rent 平均年租
QHDXW1+|^ avoidance of double taxation 避免双重课税
BTlk
E tm avoidance of tax 避税