A:
9o;^[Ql- A share A股;甲类股份
YP.5fq: abatement of tax 减税;减扣免税额
Y
;u<GOe ABN AMRO Bank N.V. 荷兰银行
#w,Dwy above-the-line expenditure 线上项目支出;经常预算支出
c(:f\Wc3Z above-the-line receipt 线上项目收入;经常预算收入
r\b3AKrIN ABSA Asia Limited 南非联合亚洲有限公司
[s"O mAy4 absolute change 绝对数值变更
qUjmB sB absolute expenditure 实际开支
zm]aU`j absolute guideline figure 绝对准则数字
+W:=e,= absolute interest 绝对权益
=NnNN'} absolute order of discharge 绝对破产解除令
biSz?DJ> absolute profit margin 绝对利润幅度
)-0kb~;| absolute value 实值;绝对值
}`W){]{kO absolutely vested interest 绝对既得权益
k5D%y3|9 absorbed cost 已吸收成本;已分摊成本
gZLP\_CL absorption 吸收;分摊;合并
Fs{x(_LOr absorption rate 吸收率;摊配率;分摊率
~aMlr6; ACB Finance Limited 亚洲商业财务有限公司
v%"|WV[N acceptable form of reciprocity 合理的互惠条件
"}pNe"ok acceptable rate 适当利率;适当汇率
R_sr?V|" acceptance agreement 承兑协议
txiP!+3OWB acceptance for honour 参加承兑
Sx?ua<`:d acceptor 承兑人;接受人;受票人
` D= S{
acceptor for honour 参加承兑人
99:C"`E{ accident insurance 意外保险
|K.mP4CKY Accident Insurance Association of Hong Kong 香港意外保险公会
A%`[mc]4# accident insurance scheme 意外保险计划
o
Z%9_$Z accident year basis 意外年度基准
ny`#%Vs accommodation 通融;贷款
Z8rvWH9 accommodation bill 通融票据;空头票据
X:6c}p%,! accommodation party 汇票代发人
7(qE0R&@ account balance 帐户余额;帐户结余
'yL%3h
_@ account book 帐簿
7g%E`3)" account collected in advance 预收款项
kKAP"'v account current book 往来帐簿
OY:,D account of after-acquired property 事后取得的财产报告
J@4 Bf
account of defaulter 拖欠帐目
# a<Gxj account payable 应付帐款
nq6@6GRG account payee only [A/C payee only] 只可转帐;存入收款人帐户
95YL]3V account receivable 应收帐款
Pb?$t account receivable report 应收帐款报表
:a$\/E = account statement 结单;帐单;会计财务报表
G*-b}f account title 帐户名称;会计科目
OU8Lldt accountant's report 会计师报告
!Cr(Pe] Accountant's Report Rules 会计师报告规则
d5oIH accounting and auditing procedure 会计与审计程序;会计与核数程序
#7MUJY+
9 Accounting Arrangements 《会计安排》
?)u@Rf9> accounting basis 会计基础
Cq%IE^g< accounting by Official Receiver 破产管理署署长呈交的帐目
13@|w1/Z Accounting Circular 《会计通告》
5*1D$mxD" accounting class 会计类别
:.$3vaZ@ accounting date 记帐日期;会计结算日期
Kac' ;1 accounting for money 款项核算
;\=M;Zt Accounting Officer 会计主任
~S8* t~ accounting period 会计报告期;会计期
w]]8dz accounting policy 会计政策;会计方针
|NpP2|4h accounting practice 会计惯例
1`a5C.v accounting principle 会计准则
f}x.jxY? accounting record 会计记录
R'C2o] accounting report 会计报告
Mdl{}P0) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cNM3I,o7 Accounting Society of China 中国会计学会
l]8D7(g accounting statement 会计报表
w-Da~[J accounting system 会计制度;会计系统
!*oi!ysU;O accounting transaction 会计事项;帐务交易
YgUvOyaQXf accounting treatment 会计处理
YbTxn="_ accounting year 会计年度
R}q>O5O accretion 增值;添加
|Z=^`J accrual 应计项目;应累算数目
DV<` K$ET accrual basis 应计制;权责发生制
0V'nK V"| accrual basis accounting 应计制会计;权责发生制会计
$`)/0{qY- accrue 应累算;应计
&NH$nY.r accrued benefit 应累算利益
Si6al78 accrued charges 应计费用
A?-oL=' accrued cumulative preference share dividend 应累算的累积优先股股息
:'~Y accrued expenses 应累算费用
fjs
[f'L accrued interest payable 应付利息;应计未付利息
%*`J k#W: accrued interest receivable 应收利息;应计未收利息
?e,pN,4 accrued right 累算权益
"a8j"lPJ accruing profit 应累算的利润
j^^Ap accumulated fiscal reserve 累积财政储备
B[Zjfc accumulated profit 累积利润;滚存溢利
CS==A57I accumulated reserve 累积储备
c6X}2a' accumulation of surplus income 累积收益盈余
&!/}Qp acquired assets 既得资产
,'p2v)p^4 acquisition 收购;购置;取得
@@8J6*y acquisition cost 购置成本
YRh BRE acquisition expenses 购置费用
;S57w1PbVA acquisition of 100% interest 收购全部股权
W!6qqi{ acquisition of control 取得控制权
-5I2ga acquisition of fixed assets 购置固定资产
ds?v'| acquisition of shell “买壳”
0el9&l9Ew acquisition price 收购价
Z(Bp 0a act of God 天灾
q.2ykL acting partner 执事合伙人
O'W0q;rT active market 买卖活跃的市场;交投畅旺的市场;旺市
K)\M5id] active partner 积极参与的合伙人
L7VG`h; active trading 交投活跃
U` Wauv& actual circulation 实际流通
[$ejp>'Ud actual cost 实际成本
ad:&$ actual expenditure 实际开支;实际支出
+eX@U;J,g actual income 实际入息;实际收入;实际收益
p TeOW9 actual market 现货市场
`.x
Fiyc actual price 现货价;实际价格
Zxbo^W[[ actual profit 实际利润
3AsT actual quotation 实盘;实际价位;实际报价
@O[}QB?/fi actual year basis 按实际年度计算
Up,vD)tG actuals 实货
/k<WNZM actuarial investigation 精算调查
S6AU[ASY. actuarial principle 精算原则
av$/Om: actuarial report 精算师报告
ui@2s;1t Actuarial Society of Hong Kong 香港精算学会
LWHd~"eU actuarial valuation 精算师估值
5JLu2P actuary 精算师
uvV;Mlo] ad referendum agreement 暂定协议;有待覆核的协定
k5C@>J ad valorem duty 从价税;按值征税
k31I ysh ad valorem duty system 从价税制
GF5^\Rf ad valorem fee 从价费
9M1d%jT ad valorem tariff 从价关税
Q~j`YmR| additional allowance 额外免税额
Vgyew9>E additional amount for unexpired risk 未过期风险的额外款额
ijdXU8 additional assessable profit 补加应评税利润
.?!N^_ Ez3 additional assessment 补加评税
?HV`|
Cw additional commitment 额外承担
I<8sI%,s additional commitment vote 额外承担拨款
stk9Ah additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Vw&HVo additional dependent parent allowance 供养父母额外免税额
* C6a?] additional provision 额外拨款
[g Z"a* additional stamp duty 附加印花税
y(=#WlK} additional tax 补加税罚款;补加税款
[_.5RPJP8 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ul ER1\W adjudged bankrupt 被裁定破产
OLvcivf adjudicated bankrupt 裁定破产人
1s{^X
- adjudication fee 裁定费;评定印花税额手续费;评估契据费
y:vxE8$Q adjudication of bankruptcy 裁定破产;宣告破产
IW%|G adjudication of insolvency 裁定无力偿还债务
;XDz)`c adjusted actual 经调整的实数;调整后的实数
N]<!j$pOz adjusted current assets 经调整的流动资产;调整后的流动资产
_+^ 2^TW adjusted figure 经调整的数字;调整后的数额
wj1{M.EF\ adjusted liabilities 经调整的负债;调整后的负债
-pE(_ adjusted loss 经调整的亏损;调整后的亏损
n]u<!.X adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
/g$G_} adjusted profit 经调整的利润;调整后的利润
x
$zKzfHW adjusted surplus 经调整的盈余额;调整后的盈余额
^_%kE%I adjusted value 经调整的价值;调整后的价值
8B#GbS
K adjustment 调整;修订;理算〔保险〕
WMBm6?54 adjustment centre 调剂中心
60)iw4<wf adjustment lag 调整过程的时间差距;调整时差
]Bm>-*@0N adjustment mechanism 调整机制
l?q%?v8 adjustment of loss 亏损调整
I6s3+x;O adjustment process 调整过程;调整程序
X2xuwA adjustment range 调整幅度
iK IOh('G administered exchange rate 受管制汇率
KPpHwcYxT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
((^sDE6( administration expenses 行政费用
\6 93kQ administration fee 手续费;行政费
u^j {U} administration in bankruptcy 破产管理
;kJu$U administration order 遗产管理令
zA;@@)hwR administrator 管理人;遗产管理人
hHPs&EA.p administrator of the estate 遗产管理人
k3t78Qg admission of debt 债项承认书
_HA$
j2
admission of proof 接纳债权证明
2PR^:h2 advance 放贷款项;垫付款项;预支款项;预付款项
Fbp{,V@F2 advance account 暂支帐目;预付款帐户
:SsUdIX;P advance compensation 预付补偿金
Z^9/v advance from shareholder 股东垫款
D r9 ?2 advance pending reimbursement 预支以待日后付还
4W#E`9
6u advanced economy 先进经济体系
t
nS+5F advancement 预付;预付财产
8V-\e?&^ advances warrant 垫款令
AC.A'|"]i advancing 贷出
)!Bd6- adverse balance 逆差
oQ7]=| adverse exchange 逆汇
aRc ' advertisement addressed to shareholders 在报章刊登的致股东通告
,b$2= JO'f advice for collection 托收通知书
e\b`n}nC advice of drawing 提款通知书;汇票通知书
lZQ/W:OE advice of payment 付款通知
;_:Oo l, Advisory Committee [Securities and Futures Commission]
!4rPv\ 谘询委员会〔证券及期货事务监察委员会〕
./p|?pu
Advisory Committee on Diversification 经济多元化谘询委员会
M]-VHI[&W affidavit 誓章;遗产申报誓章
XTDE53Js& affidavit of no receipt 述明无收款的誓章
hGf-q?7 affiliate 联号;联营公司;附属公司
^<0IB#dA affiliated company 附属公司;联号;联营公司
c[ht`!P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J@9}`y=K affordability 负担能力
I@l>w._. African Development Bank [AfDB] 非洲开发银行
G]Jz"xH# after-acquired property 事后取得的财产
fB+b}aoV after-hours dealing 市后交易
,5|d3dJS after-tax profit 税后盈利;税后利润;税后溢利
I|/'Ds: agency agreement 代理协议
+3,|"g:: agency expenses 代理机构的开支
zEw>SP1, agency fee 代理费
[k]|Qink Agency Law 《代理法》
9B)(>~q agent 代理人;承销人
(}:C+p
'I agent of company 公司代理人
%TrF0{NR90 agent's fee 代理人费;经纪费
G*\h\@ aggregate 总计;总数;总体数字
dZGbC 9 aggregate amount 总款额;总额
a)2yE,": aggregate assets and liabilities 总体资产与负债
*wi}>_\ aggregate at constant price 按固定价格计算的总体数字
7?)/>lx\>$ aggregate demand 总需求
NfE.N&vI_c aggregate gross position 总持仓量
nEy]` aggregate limit 总限额
r-w2\ 2 aggregate of salaries tax 合计薪俸税
tL0`Rvl aggregate performance 总体表现;总体业绩
v&3O&y/1v aggregate supply 总体供应
F3ZxhkF aggregate surplus 总盈余
~DLIz g7p! aggregate total 整体总额
T`$KeuL aggregate value 总值;合计价值
-PAF p3w\y aggregated basis 合计基准
jnoL2JR[=- aggregated net chargeable income 合计应课税入息实额
jiIST^Zq#t aggregation 合并计算;合计;总和
MY-.t-3 aggregation of incomes of husband and wife 夫妇入息合并计算
w 7tC|^#G aggregation of property 财产的总和
f|xLKcOP agio 差价;贴水
DM3B]Yl 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》
{TZE/A3D, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
xKp0r1} 《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》
=8{*@>CX Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?gV'(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》
$<e +r$1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Jm![W8L 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|*Ot/TvG agreement for a settlement 授产协议
7o{*Z agreement for assignment 转让协议
0->/`/xm agreement for sale 售卖协议;买卖协议
N4 [E~- agreement for sale and purchase 买卖协议
T2bnzIi agreement for the payment of interest 支付利息协议
KR3-Hb4 agreement for the repayment of money 还款协议
R @r{ agreement of reinsurance 再保险协议
<q7s`,rG Agricultural Bank of China 中国农业银行
#t5juX9Ho9 air passenger departure tax 飞机乘客离境税
5fHYc0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Js}tZ\+P75 airport tax 机场税
>.Q0Tx!P alcohol duty 酒精税
`I>], J/ alienation 让与;让渡;转让
`?SG XXC alimony 生活费;赡养费
i=Kvz4h All Ordinaries Index [AOI] 所有普通股指数
3%NE/lw1 all risks 全险;综合险
*IlQ5+3I All Sales Record for Stock Market 《股票市场成交报告》
1PU*:58[ Allied Capital Resources Limited 新联财务有限公司
yQS04Bl] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a R#Cot allocation letter 拨款信件
d]k=' allocation of fund 分配款项;预留款项
szn%wZW allocation of profit 利润分配;溢利分配
sM9-0A allocation warrant 拨款令
/:6Q.onmLn allotment 分配;配股
&5/JfNe3 allotment notice 股份配售通知;配股通知
pSrsp r allotment of shares 股份分配
w$% BlqN allowable 可获宽免;免税的
-eYL*Pa allowable business loss 可扣除的营业亏损
ork|yj/A allowable expenses 可扣税的支出
7S2c|U4IM allowance 免税额;津贴;备抵;准备金
]xB6cPdLu allowance for debts 债项的免税额
LO>8 j: allowance for depreciation by wear and tear 耗损折旧免税额
Qy%xL9 allowance for funeral expenses 殡殓费的免税额
ZW2s[p r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Ko-QR( allowance for repairs and outgoings 修葺及支出方面的免税额
2e\Kw+(>{ allowance to debtor 给债务人的津贴
J]]\&MtaO alteration of capital 资本更改
O &\<F T5 alternate trustee 候补受托人
MZiF];OY amalgamation 合并
#[(0tc/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F$C+R&V_ ambit of charges 征税范围;收费范围
_pW'n=}R amended valuation 经修订的估值
,QL(i\ American Commodities Exchange 美国商品交易所
;l#?SYY American Express Bank Limited 美国运通银行
1Y2a*J American Stock Exchange 美国证券交易所
0, "ZV} amortization 摊销
tJG (* amount due from banks 存放银行同业的款项
Z0z) amount due from banks abroad 存放海外银行同业的款项
%SFw~%@3&~ amount due from holding companies 控股公司欠款
*q[^Q'jnN amount due from local banks 存放本港银行同业的款项
]N_140N~ amount due to banks 银行同业的存款
# m_\1&g amount due to banks abroad 海外银行同业的存款
QJ6f
EV$~ amount due to holding companies 控股公司存款
@+Pf[J41 amount due to local banks 本港银行同业的存款
X[Y#+z4 amount due to outport banks 外埠银行同业的存款
H;X~<WN&AW amount for note issue 发行纸币的款额
6vZt43"m?\ amount of bond 担保契据的款额
`oan,wq+ amount of consideration 代价款额
6.vNe amount of contribution 供款数额
Q,O]x# amount of indebtedness 负债款额
g')?J<z amount of principal of the loan 贷款本金额
6l=M;B7:i amount of rates chargeable 应征差饷数额
Dj/Q1KY$m amount of share capital 股本额
UfO'.8*v amount of sums assured 承保款额
79y'Ja+`j amount of variation 变动幅度
CcbWW4 ) amount of vote 拨款数额
l'P[5'. amount payable 应付款额
~91uk3ST? amount receivable 应收款额
yFa&GxSq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{=UKTk/t8 analysis 分析
9n-RXVL+ ancillary risk 附属风险
chM t5L+5 annual account 周年帐目;周年帐目报表;年度决算;年结
QZ_nQ3K annual accounting date 年结日期
X/K| WOO6 annual allowance 每年免税额;年积金;年度津贴;年津
A/r;;S)%2 annual balance 年度余额
_zAc 5rS annual disposable income 每年可动用收入
I]s:Ev[~ annual estimates 周年预算
!<JG&9ODP annual fee 年费
AJdlqbd'+ annual general meeting 周年大会
oo"JMD) annual growth rate 年增率;每年增长率
,|=iv annual long-term supplement 长期个案每年补助金
|J@| annual pensionable emolument 可供计算退休金的年薪
c|8KT annual report 年报
2-/YYe;C Annual Report on the Consumer Price Index 《消费物价指数年报》
Au%Wrk3j annual return 周年报表;周年申报表;每年报税表格
C _k_D Annual Return Rules 《周年报表规则》
6oe$)iV annual review of consumer prices 每年消费物价回顾
B]CS2LEqh annual roll-forward basis 逐年延展方式
ZfF`kD\ annual salary 年薪
9;'>\ImI annual statement 年度报表;年度决算表
LKoM\g( 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
(*c`<|) annuitant 年金受益人
EC:x,i annuity 年金
kY0g}o'< annuity contract 年金合约
L.R\]+$U2 annuity on human life 人寿年金
VbY>l' rY antecedent debt 先前的债项
_r^G%Mvy| ante-dated cheque 倒填日期支票
@vDgpb@TM anticipated expenditure 预期开支
w2RESpi anticipated net profit 预期纯利
;FIMCJS anticipated revenue 预期收入
mDe+ M{/ anti-inflation measure 反通货膨胀措施
Z\oAE<$ anti-inflationary stance 反通货膨胀立场
4%Z\G@0<' apparent deficit 表面赤字
lu9Ir>c apparent financial solvency 表面偿债能力
gs<qi'B apparent partner 表面合伙人
kKI!B`j=
application for personal assessment 个人入息课税申请书
M2;(+8 b application of fund 资金应用
5Rt0h$_J application to release as liquidator and to destruct the books of accounts and documents
*=KexOa9 申请免除清盘人职务及毁灭帐簿与文件
OQX{<pQ6 appointed actuary 委任精算师
8P'En+uE1| appointed auditor 委任核数师;委任审计师
-;DE&~p appointed trustee 委任的受托人
dk,
I?c& appointer 委任人
~6Ee=NaLzP apportioned pro rata 按比例分摊
5i
wikC=y apportionment 分配;分摊
y("0Xve Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OD2ai]!v+ apportionment formula 分摊方程式
xN":2qy#T apportionment of estate duty 遗产税的分摊
{ <ao4w6B appraisal 估价;评估
4<K ,w{I appreciable growth 可观增长
3K;b~xg`nw appreciable impact 显着影响
>8{`q!=|~ appreciable increase 可观增长
v"?PhO/{= appreciation 增值;升值
IQ27FV|3 appreciation against other currencies 相对其他货币升值
0e5-\a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
* y"GgI appreciation tax 增值税
t&?v9n"X appropriation 拨款;拨用;拨付
."#jN><t appropriation account 拨款帐目
)Q pP1[ Appropriation Bill 拨款法案
FlA$ G3 appropriation-in-aid system 补助拨款办法
9@&Z`b_ approved assets 核准资产
}'M1(W
approved basket stock 认可一篮子证券
,Elga}7u approved budget 核准预算
F|3FvxA approved charitable donation 认可慈善捐款
>p+gx,N approved charitable institution 认可慈善机构
\gW\Sa ^ approved currency 核准货币;认可货币
PXQ9P<m approved estimates 核准预算
ez<wEtS approved estimates of expenditure 核准开支预算
SO jDtZ approved overseas insurer 核准海外保险人
laRKt"A approved overseas trust company 核准海外信托公司
)PZ}^Fa approved pooled investment fund 核准汇集投资基金
pQ2)M8 gf approved provident fund scheme 认可公积金计划
!A<XqzV] approved provision 核准拨款
YKS'#F2 approved redeemable share 核准可赎回股份
}4ghT(C}$ approved regional stock 认可地区性证券
p<nBS"/ approved retirement scheme 认可退休金计划
]j#$. $q approved subordinated loan 核准附属贷款
:?XHZ arbitrage 套戥;套汇;套利
7 V1k$S( arbitrageur 套戥者;套汇者
7VZ JGRnn arbitrary amount 临时款项
s&_O2(l arrangement 措施;安排;协定
(7#lN arrears 欠款
.aH?H]^ arrears of pay 欠付薪酬
Xm[r#IA arrears of revenue 逾期未收税款;逾期未收的帐项
=}o>_+" articles of association 组织章程;组织细则;组织章程细则
g~["O!K3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
i&G`ah> ascertainment of profit 确定利润
\6
0WP-s "Asia Clear" “亚洲结算系统”
cj_?*
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9: |K]y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*R6eykp Asian Development Fund [ADF] 亚洲发展基金
8BH)jna`Qo Asian dollar bond 亚洲美元债券
|g^W @.P Asian dollar market 亚洲美元市场
?4?jG3p Asian dollar rate 亚洲美元利率
`Qk
R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B148wh#r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<ORz`^27o asked price 沽盘;喊价;索价;卖方报价
OQ*. ho assessable income 应评税入息
F"TI9ib assessable loss 应评税亏损
+VCo=oA assessable profit 应评税利润
toZI.cSg4 assessable value 应评税值
_~q^YZ assessed profit 估定利润
tf79Gb> assessed value 经评估价值
l"!;Vkg.5 assessment 评税;评定;估价;评税单
ojqX#>0K assessment number 评税编号;估价编号
|MrH@v7S assessment of additional tax 补加税评税
LVtQ^ 5>8 assessment of performance 业绩评估;实绩评价
ul&7hHp_u% Assessor 评税主任
rAdcMFW asset price bubbles 资产价格泡沫
A2bV[+ Q asset-backed securities 具资产保证的证券
_ILOA]ga# assets accretion 资产增值
| N,nt@~ assets and liabilities 资产与负债
ZKTBjOa]* assets betterment statement 资产递增表;资产改进表
1T?%i assets lending 实物放款;有抵押贷款
3A1kH` X^q assets of the company passing on the death 死者去世时转移的公司资产
6FFv+{2^@ assets pledged as security for liabilities 用作负债抵押的资产
X0=-{<W assets portfolio 资产投资组合
2`eu3vA assets price 资产价格
\$UU/\ assets quality 资产质素
O]!DNN assets realization 资产变现
MT g Eq assets refinancing arrangement 资产再集资安排
/qze assets securitization 资产证券化
-e\kIK
% assets situated outside Hong Kong 在香港以外地方的资产
@"2-tn@q_ assets stripping 削减资产;拆卖资产
sB!A: assets value 资产值
[]^>QsS(X assignee 承让人
u%'22q$ assignment 转让;转让书;转让契
|@|D''u>6 assignment of interest 权益转让
Wd<}|?R assignment of letters patent and trade mark 专利证书及商标转让
>s~`K^zS assignment of property 物业转让;物业转让书
zg"ZXZ assignment right 转让权
mL+ps x+ assignor 转让人
/n=/WGl associate 有联系的人;有关连人士;相联者;合伙人;联系人
H#akE\, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`Y9@ ?s Q associate member 附属会员
8t; nU;E* associated body corporate 相联法人团体
J],BO\ECH associated company 相联公司;联属公司
~C+T| associated corporation 相联法团
;[ojwcK[ZF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Ok\UIi~ 公认会计师公会〔英国〕
1' s^W Association of Futures Exchange Brokers 香港期货经纪协会
J)f?x T* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C5FtJquGN) association of underwriters 承保人组织
I.x>mN-0 assumption of control 接管
*}=W wG assurance 担保;保险;转易;转易书
ZN/") assurance of interest 权益的转易
6A<aelE*i at 19XX price 按一九XX年价格计算
.v'8G)6g at a discount 按赔价计算;按贴水价格计算;打折扣
*2Kte'+q at a premium 按溢价计算;按升水价格计算
4BX*-t at call 通知付款;按通知
jkd8M;Jw at constant market price 按固定市价计算
Pc-HQU at constant price 按固定价格计算
Hr'#0fW at cost 按成本计算
f.WtD`Oas at current market price 按当时市价计算;按现时市价计算
f}A^rWO at current price 按当时价格计算;按现时价格计算
Zf! 7pM at factor cost 按要素成本计算;按生产要素成本计算
+=v|kd at money-of-the-day price 按付款当日价格计算
F{S.f1Bsp at or better 按指定或较佳价位〔买卖指令〕
O1PdM52 at par 按面值计算;平价
? IWS at sight 见票即付
=W?c1EPLCx at the close 按收市盘
E2l. at the opening 按开市盘
Fwtwf{9I attestation 见证;见证条款
?0F#\0 at-the-money option 平价期权
!G37K8&&* attorney 受权人;受托代表人
Fc
Cxr@ attornment 新拥有人承认书
2]l*{l^ Bl attributable profit 可归属利润
;6Z?O_zp4 attributable share value 可归属股份价值
$J+$8pA Auckland Stock Exchange 奥克兰证券交易所
qH$p]+Rk 5 auction 拍卖
(s*}= auctioneer 拍卖商
FM5$83Q audit 审计;核数
Pj$a$C`Z Audit Commission 审计署
H!N,PI?rn Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
94+#6jd 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〕
tSjK=1"} audit review 帐目审查
CwAl-o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|( KM 8 audited account 审计帐目;经审计的帐目
(NP=5lLH audited annual account 经审计的周年帐目
;:cM^LJ audited balance sheet 经审计的资产负债表
m&2m' =( auditor 核数师;核数主任;审计师
/YHeO auditor's certificate 核数师证明书;审计师证明书
drH!?0Dpg auditor's report 核数师报告;审计师报告
HH dc[pJ0D Aussie bond 澳元债券
^T"A9uaG austerity budget 紧缩预算
mJ-@:5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8`+X6iZOQ Australia All Ordinaries Index 澳洲所有普通股票指数
IBR;q[Dj} Australian Dollar [AUD] 澳元
`g #\ Ws Australian Options Market 澳大利亚期权市场
Z]aSo07 Australian Securities Commission 澳洲证券事务监察委员会
R1U\ / Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BD#4=u Australian Stock Exchange 澳大利亚证券交易所
lB,MVsn18 Austrian Schilling [ATS] 奥地利先令
oY{*X6:6< authentication 认证;鉴证
=w8*n2 authority to purchase 委托购买证;委购书
ym:JtI69 authorization 认可;核准;授权;授权书
$.`(2 authorization by direction 指示授权
bf3)^ 49} authorization by instruction 指令授权
*H;&hq authorization by warrant 令状授权
0KEytm] authorization of unit trust 单位信托的认可
^s%Qt authorized agent 指定代理人
gxJ(u{2 authorized capital 法定资本
SN+&'?$WD authorized clerk 出市员
eudPp"Km authorized dealer 认可交易商
n32?GRp authorized financial institution 认可财务机构
f}*Xz.[bCp authorized fund 认可基金
l_DPlY authorized fund house 获授权的基金公司;认可基金公司
UF}fmDi authorized institution 认可机构
Um%E/0j authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
z8A`BVqI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YTY0N5[" authorized insurer 获授权保险人;获认可承保人
DD;PmIW authorized investment 特准投资项目
2t_E\W7w+ authorized person 获授权人
F|V?Z authorized representative 获授权代表
7m8L!t9 authorized share capital 法定股本
Z$2mVRS`c automated quotation system 自动报价系统
u6I# D
_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7 0KZXgBy_ 自动交易系统〔香港期货交易所有限公司〕
zm"& 8/l automatic adjustment mechanism 自动调整机制
K?P.1H` automatic adjustment system 自动调整系统
@w@rW
}i0 Automatic Clearing House 自动票据交换所
d
;ry!X automatic exchange rates accumulation system 自动化汇率累集系统
!m78 /[LW Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
W&GDE automatic teller machine [ATM] 自动柜员机
w
W-GBY3 autopay 自动转帐
)5&Wt@7Kj` available assets 可用资产
KPKby?qQ^ available fiscal reserve 现存财政储备
Ie` `Wb= available profit 可用利润
E|#'u^`yv Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
n1$p
esr average 平均;平均数;海损
r/8,4:rh average basic salary 平均基本薪金
Zuwd(q
average consumer expenditure 平均消费开支;一般消费开支
v)BUt,A average cost 平均成本
J0^p\mG average cost of land production 增辟土地平均成本
>C@fSmnOM average daily turnover 平均每日成交额
obUh+9K average daily wage rate 平均每日工资率
-0lpsF average expenditure pattern 平均开支模式
=yk#z84< average growth rate 平均增长率
=T;%R^@ average net fixed assets 固定资产平均净值
JWM/np6 average of relatives 相对价格平均数
350 y6pVh average price 平均价格
nbhx2@Teqe average propensity to consume 平均消费倾向;一般消费倾向
eF!c<
Kcr average propensity to save 平均储蓄倾向;一般储蓄倾向
H~&9xtuHN average rate 平均率
I5PaY.i average revenue 平均收入;平均收益
">NBPanJ average stock 平均库存;平均存货
LKztGfy average yearly rent 平均年租
!j [U avoidance of double taxation 避免双重课税
n8J';F
=P avoidance of tax 避税