A:
5%I3eL%s A share A股;甲类股份
= QBvU)Ki abatement of tax 减税;减扣免税额
B]X8KzLu ABN AMRO Bank N.V. 荷兰银行
"#~>q(4^ above-the-line expenditure 线上项目支出;经常预算支出
w5%Yi{ above-the-line receipt 线上项目收入;经常预算收入
z5jw\jBD ABSA Asia Limited 南非联合亚洲有限公司
TPN+jK absolute change 绝对数值变更
jKq*@o~} absolute expenditure 实际开支
[|Qzx w9 absolute guideline figure 绝对准则数字
}^&S^N7 absolute interest 绝对权益
izl6L absolute order of discharge 绝对破产解除令
'S_i6K absolute profit margin 绝对利润幅度
RCWmdR#}V absolute value 实值;绝对值
RNk|h absolutely vested interest 绝对既得权益
>jI.$%L$ absorbed cost 已吸收成本;已分摊成本
4qid+ [B absorption 吸收;分摊;合并
Wlc&QOfF absorption rate 吸收率;摊配率;分摊率
g+#awi7 ACB Finance Limited 亚洲商业财务有限公司
cXb*d|-|N acceptable form of reciprocity 合理的互惠条件
o!tC{"g acceptable rate 适当利率;适当汇率
K?uZIDo acceptance agreement 承兑协议
+x2JC' -H acceptance for honour 参加承兑
#LasTN9 acceptor 承兑人;接受人;受票人
ok\-IU? acceptor for honour 参加承兑人
-ZaeX]^&Q\ accident insurance 意外保险
@ZJL]TO Accident Insurance Association of Hong Kong 香港意外保险公会
?4b0\ - accident insurance scheme 意外保险计划
KqFI2@v
accident year basis 意外年度基准
i=gZ8Q=H accommodation 通融;贷款
,#)d accommodation bill 通融票据;空头票据
Lk(ESV;r accommodation party 汇票代发人
o Xm
! account balance 帐户余额;帐户结余
IXy6Yn9l account book 帐簿
~[%CUc" account collected in advance 预收款项
)]P(!hW. account current book 往来帐簿
,31 ?
Aa account of after-acquired property 事后取得的财产报告
/s4~Ij`be account of defaulter 拖欠帐目
%B$ftsYXmu account payable 应付帐款
\|,| ) account payee only [A/C payee only] 只可转帐;存入收款人帐户
;C@mT;hR account receivable 应收帐款
YlrN^rO account receivable report 应收帐款报表
K0gQr.J53 account statement 结单;帐单;会计财务报表
]X6<yzu&+l account title 帐户名称;会计科目
p\&O;48= accountant's report 会计师报告
4LTm&+(5 Accountant's Report Rules 会计师报告规则
%,T*[d&i accounting and auditing procedure 会计与审计程序;会计与核数程序
tj13!Cc}e` Accounting Arrangements 《会计安排》
,:t,$A accounting basis 会计基础
vJ&_-CX accounting by Official Receiver 破产管理署署长呈交的帐目
4}H+hk8- Accounting Circular 《会计通告》
8US#SI'x accounting class 会计类别
GLf!i1Z accounting date 记帐日期;会计结算日期
r9ulTv}X accounting for money 款项核算
.iy4
(P4 Accounting Officer 会计主任
E{\CE1* accounting period 会计报告期;会计期
@ VWED accounting policy 会计政策;会计方针
w ,j*I7V accounting practice 会计惯例
NxHUOPAJc accounting principle 会计准则
\bARp z?a accounting record 会计记录
jrQ0-D%M d accounting report 会计报告
aC,adNub Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z}S[fN8 Accounting Society of China 中国会计学会
#^T`vTD- accounting statement 会计报表
z=>fBb>w7 accounting system 会计制度;会计系统
G&*P*f1S accounting transaction 会计事项;帐务交易
23?u_?+4i accounting treatment 会计处理
c>LP}PGk accounting year 会计年度
D{+@ ,C7B accretion 增值;添加
a3yNd
accrual 应计项目;应累算数目
1/97_:M0~F accrual basis 应计制;权责发生制
UePkSz9EU accrual basis accounting 应计制会计;权责发生制会计
'-v:"%s| accrue 应累算;应计
G0
)[(s accrued benefit 应累算利益
V?Jy accrued charges 应计费用
$S#Z>d*1! accrued cumulative preference share dividend 应累算的累积优先股股息
4A2}3$c9 accrued expenses 应累算费用
Rt#QW*h\|i accrued interest payable 应付利息;应计未付利息
YmC}q20; accrued interest receivable 应收利息;应计未收利息
CP7Fe{P accrued right 累算权益
8B GZ accruing profit 应累算的利润
}B-$} accumulated fiscal reserve 累积财政储备
lUu0AZQmG accumulated profit 累积利润;滚存溢利
QD@O!};
T accumulated reserve 累积储备
?\Z pVL<> accumulation of surplus income 累积收益盈余
w
% Hj' acquired assets 既得资产
6m_mma_,& acquisition 收购;购置;取得
j-K[]$ acquisition cost 购置成本
H^-Y]{7 acquisition expenses 购置费用
H,%bKl# acquisition of 100% interest 收购全部股权
;oOTL'Vu acquisition of control 取得控制权
Ph=NH8 acquisition of fixed assets 购置固定资产
l2LQV]l acquisition of shell “买壳”
E+ /Nicn= acquisition price 收购价
FOG{dio act of God 天灾
x$d[Ovw- acting partner 执事合伙人
U"r*kO% active market 买卖活跃的市场;交投畅旺的市场;旺市
hL3up] pZ active partner 积极参与的合伙人
__g?xw active trading 交投活跃
1
m'.wh| actual circulation 实际流通
t<v.rb actual cost 实际成本
:`N&BV actual expenditure 实际开支;实际支出
TanWCt4r actual income 实际入息;实际收入;实际收益
hQ|mow@Zmz actual market 现货市场
5k0iVpjQ actual price 现货价;实际价格
xrg"/?84 actual profit 实际利润
"B3jq^ actual quotation 实盘;实际价位;实际报价
AY52j actual year basis 按实际年度计算
i6#*y!3{ actuals 实货
SMZ*30i actuarial investigation 精算调查
p :xyy*I actuarial principle 精算原则
Tksv7*5$ actuarial report 精算师报告
ZH
Q?{" Actuarial Society of Hong Kong 香港精算学会
rnK]3Ust actuarial valuation 精算师估值
Wr[LC& actuary 精算师
x Q"uC!Gu4 ad referendum agreement 暂定协议;有待覆核的协定
!gkr?yhE ad valorem duty 从价税;按值征税
A;d@NOI#,K ad valorem duty system 从价税制
|qX?F` ad valorem fee 从价费
]'pfw9"f~ ad valorem tariff 从价关税
8w:ay,= additional allowance 额外免税额
Tr?p/9.m
additional amount for unexpired risk 未过期风险的额外款额
g4^-B additional assessable profit 补加应评税利润
R[m-jUL additional assessment 补加评税
?^~ZsOd8B
additional commitment 额外承担
Pl B3"{}0Q additional commitment vote 额外承担拨款
.s<0}<Aq> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A"7YkOfwH additional dependent parent allowance 供养父母额外免税额
WR #XPbk additional provision 额外拨款
VZqCFE3 additional stamp duty 附加印花税
:<aGZ\R5 additional tax 补加税罚款;补加税款
!}6'vq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
gfggL&t( adjudged bankrupt 被裁定破产
w%\
n XJ adjudicated bankrupt 裁定破产人
_#K|g#p5 adjudication fee 裁定费;评定印花税额手续费;评估契据费
}n&nuaj adjudication of bankruptcy 裁定破产;宣告破产
"bej#'M# adjudication of insolvency 裁定无力偿还债务
+<\LY(o adjusted actual 经调整的实数;调整后的实数
8[@,i|kgg0 adjusted current assets 经调整的流动资产;调整后的流动资产
+'m9b7+v adjusted figure 经调整的数字;调整后的数额
zLl-{Kk adjusted liabilities 经调整的负债;调整后的负债
}5fd:B m; adjusted loss 经调整的亏损;调整后的亏损
vGi<" Sn7 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
~3s?.[}d adjusted profit 经调整的利润;调整后的利润
Y^]n>X adjusted surplus 经调整的盈余额;调整后的盈余额
o`CM15d*7o adjusted value 经调整的价值;调整后的价值
%f;v$rsZ adjustment 调整;修订;理算〔保险〕
RJ?)O#} adjustment centre 调剂中心
~m fG
Yk" adjustment lag 调整过程的时间差距;调整时差
Q9cSrU[$ adjustment mechanism 调整机制
qXtC7uNj$ adjustment of loss 亏损调整
cpk\;1&t adjustment process 调整过程;调整程序
=Z.0-C>W adjustment range 调整幅度
Sd6O?&( administered exchange rate 受管制汇率
7Q!ksp Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[7><^?t
V administration expenses 行政费用
diXWm-ZKL administration fee 手续费;行政费
,It0brF administration in bankruptcy 破产管理
.M:&Aj)x16 administration order 遗产管理令
(7X administrator 管理人;遗产管理人
Qy9_tvq
X administrator of the estate 遗产管理人
:0@0muo admission of debt 债项承认书
_EMXx4J admission of proof 接纳债权证明
?Q_ @@) advance 放贷款项;垫付款项;预支款项;预付款项
q# j[0,^ $ advance account 暂支帐目;预付款帐户
xtGit} advance compensation 预付补偿金
J;>;K6pW advance from shareholder 股东垫款
q!W,2xqZoq advance pending reimbursement 预支以待日后付还
ILCh1=?{9r advanced economy 先进经济体系
al#(<4sJ advancement 预付;预付财产
?J$k
5; advances warrant 垫款令
.J -k^+- advancing 贷出
1V`-D8-? adverse balance 逆差
p@78Xmu?q adverse exchange 逆汇
UG.:D';3, advertisement addressed to shareholders 在报章刊登的致股东通告
E0qJ.v advice for collection 托收通知书
3sV$#l P advice of drawing 提款通知书;汇票通知书
=RUy4+0>F advice of payment 付款通知
F+Kju2 Advisory Committee [Securities and Futures Commission]
HxK'u4I 谘询委员会〔证券及期货事务监察委员会〕
;8#6da, Advisory Committee on Diversification 经济多元化谘询委员会
3z0Bg affidavit 誓章;遗产申报誓章
\2u7>fU! affidavit of no receipt 述明无收款的誓章
9z4F/tUq affiliate 联号;联营公司;附属公司
9(fh+ affiliated company 附属公司;联号;联营公司
\r aP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8T"L'{ggWB affordability 负担能力
>yc),]1~ African Development Bank [AfDB] 非洲开发银行
(w-"1( after-acquired property 事后取得的财产
K cex%. after-hours dealing 市后交易
*ssw`}yE' after-tax profit 税后盈利;税后利润;税后溢利
D;JZ0." agency agreement 代理协议
kQU4s)J agency expenses 代理机构的开支
+m
J G:n agency fee 代理费
_*}D@yy& Agency Law 《代理法》
w5q6c%VZ agent 代理人;承销人
i$pUUK
agent of company 公司代理人
X,3"4 SK agent's fee 代理人费;经纪费
UK
OhsE aggregate 总计;总数;总体数字
F$>#P7ph\a aggregate amount 总款额;总额
>c@! EPS aggregate assets and liabilities 总体资产与负债
u"5/QB{ aggregate at constant price 按固定价格计算的总体数字
J4]"@0 ?6 aggregate demand 总需求
Hd4 ~v0eS aggregate gross position 总持仓量
iOm&(2/ aggregate limit 总限额
3T(ft^~ aggregate of salaries tax 合计薪俸税
!_Y%+Rkp0 aggregate performance 总体表现;总体业绩
;nh_L( aggregate supply 总体供应
],AtR1k aggregate surplus 总盈余
{31X aggregate total 整体总额
)[Rwc#PA; aggregate value 总值;合计价值
G l/3*J aggregated basis 合计基准
2G|}ENC aggregated net chargeable income 合计应课税入息实额
.\H-?6R^ aggregation 合并计算;合计;总和
C=;}7g aggregation of incomes of husband and wife 夫妇入息合并计算
bLl
?!G. aggregation of property 财产的总和
/E/6(c agio 差价;贴水
6&+dpr&c~= 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》
\Uh/(q7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0F uj-q 《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》
W' Y<iA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{B=64,D^7R 《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》
YeJTB} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`!N.1RP _ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,PpVZq~ agreement for a settlement 授产协议
Y<^Or agreement for assignment 转让协议
Up-^km agreement for sale 售卖协议;买卖协议
yo5-x"ze agreement for sale and purchase 买卖协议
/p;OZf] agreement for the payment of interest 支付利息协议
GQ
Flt_ agreement for the repayment of money 还款协议
rSDI.m agreement of reinsurance 再保险协议
7.{+8#~nV Agricultural Bank of China 中国农业银行
Dt5AG air passenger departure tax 飞机乘客离境税
xNY&*jI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
TH>uL;?= airport tax 机场税
@6_w{6:b alcohol duty 酒精税
CZy!nR! alienation 让与;让渡;转让
[)X( Qtk alimony 生活费;赡养费
Z>`frL All Ordinaries Index [AOI] 所有普通股指数
X$%[%q8qg all risks 全险;综合险
Hj-n
'XZ All Sales Record for Stock Market 《股票市场成交报告》
G{pF! q Allied Capital Resources Limited 新联财务有限公司
U&^(%W# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@0:Eg 1- allocation letter 拨款信件
[C
ezz5 allocation of fund 分配款项;预留款项
U0|wC,7" allocation of profit 利润分配;溢利分配
<_8eOL<X allocation warrant 拨款令
1Xcj=I-4 allotment 分配;配股
Mj0jpP<uf allotment notice 股份配售通知;配股通知
?/3{gOgI$` allotment of shares 股份分配
H5vg s2R allowable 可获宽免;免税的
1.2qh"# allowable business loss 可扣除的营业亏损
sNG 7fi.| allowable expenses 可扣税的支出
O?#<kmd/) allowance 免税额;津贴;备抵;准备金
`j2|aX
%Z* allowance for debts 债项的免税额
`,FA3boE allowance for depreciation by wear and tear 耗损折旧免税额
=J-&usX allowance for funeral expenses 殡殓费的免税额
% T$!I (L& allowance for inflation 为通货膨胀而预留的款项;通胀准备金
*ax&}AHK[/ allowance for repairs and outgoings 修葺及支出方面的免税额
Cs]\3R|D` allowance to debtor 给债务人的津贴
J{;\TNkJ alteration of capital 资本更改
"2!5g )iO alternate trustee 候补受托人
q.hpnE~#lh amalgamation 合并
sz7<u| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{Y+e|B0 ambit of charges 征税范围;收费范围
4\U"e* amended valuation 经修订的估值
}P!:0w3 American Commodities Exchange 美国商品交易所
?S)Pv53>} American Express Bank Limited 美国运通银行
4fL>Ou[YuX American Stock Exchange 美国证券交易所
TD ;u" amortization 摊销
OS~Z@'Eg amount due from banks 存放银行同业的款项
BMzS3;1_ amount due from banks abroad 存放海外银行同业的款项
d^Cv9%X amount due from holding companies 控股公司欠款
8N<2RT8W amount due from local banks 存放本港银行同业的款项
.4z_ohe amount due to banks 银行同业的存款
^6UE/4x!y amount due to banks abroad 海外银行同业的存款
fob.?ID-; amount due to holding companies 控股公司存款
&)Vuh= amount due to local banks 本港银行同业的存款
T~lHm amount due to outport banks 外埠银行同业的存款
%
y` tDR amount for note issue 发行纸币的款额
74Aecb{ amount of bond 担保契据的款额
IjPtJwW`A amount of consideration 代价款额
QF.M%she+ amount of contribution 供款数额
_Pw5n
mH c amount of indebtedness 负债款额
1N.weey}W amount of principal of the loan 贷款本金额
qpB8ujj<V amount of rates chargeable 应征差饷数额
/u"K`y/*j\ amount of share capital 股本额
/KgP<2p amount of sums assured 承保款额
'8^>Z.~V amount of variation 变动幅度
2ak*aI amount of vote 拨款数额
=VSUE
Pq amount payable 应付款额
E_xCRfw_i] amount receivable 应收款额
U4NA'1yo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+ VhD]! analysis 分析
N@? z&urQi ancillary risk 附属风险
n7#}i2: annual account 周年帐目;周年帐目报表;年度决算;年结
R4f_Kio annual accounting date 年结日期
G7#<Jo<8 annual allowance 每年免税额;年积金;年度津贴;年津
xCU
pMB7 annual balance 年度余额
?DM!=.] annual disposable income 每年可动用收入
|dqAT . annual estimates 周年预算
K}dvXO@=|c annual fee 年费
D<4cpH annual general meeting 周年大会
x*_'uP oS annual growth rate 年增率;每年增长率
O3L:v{Kn annual long-term supplement 长期个案每年补助金
GZiN&}5e annual pensionable emolument 可供计算退休金的年薪
0@jhNtL annual report 年报
3jM+j_nR Annual Report on the Consumer Price Index 《消费物价指数年报》
$Ehe8,=fj annual return 周年报表;周年申报表;每年报税表格
dEoW8 M# Annual Return Rules 《周年报表规则》
' '|R$9\@ annual review of consumer prices 每年消费物价回顾
r[&/*~xL annual roll-forward basis 逐年延展方式
/:w.Zf>B9 annual salary 年薪
KFHcHz annual statement 年度报表;年度决算表
l !R >I7 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
78zwu<ET annuitant 年金受益人
D89(u.h annuity 年金
I|P#|0< 2 annuity contract 年金合约
;0 9~#Wop annuity on human life 人寿年金
ftqeiZ
2 antecedent debt 先前的债项
fXx !_Z ante-dated cheque 倒填日期支票
Qvhy9Cr; anticipated expenditure 预期开支
-H](2} anticipated net profit 预期纯利
FHyyZ{" anticipated revenue 预期收入
:W}M$5 | anti-inflation measure 反通货膨胀措施
X|pOw," anti-inflationary stance 反通货膨胀立场
3Yf!H-(\uB apparent deficit 表面赤字
S4>1 d- apparent financial solvency 表面偿债能力
K1|xatx1V apparent partner 表面合伙人
?wj1t!83 application for personal assessment 个人入息课税申请书
L%[b6< application of fund 资金应用
&_<!zJ;Hn application to release as liquidator and to destruct the books of accounts and documents
^14a[ta/' 申请免除清盘人职务及毁灭帐簿与文件
Z'\{hL S appointed actuary 委任精算师
`< cn appointed auditor 委任核数师;委任审计师
UV)!zgP appointed trustee 委任的受托人
vt2A/9_Z% appointer 委任人
~&8bVA= . apportioned pro rata 按比例分摊
":Ll.=! apportionment 分配;分摊
uKpWb1( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OR-fC apportionment formula 分摊方程式
CDDOm8 apportionment of estate duty 遗产税的分摊
E<4'4)FHuQ appraisal 估价;评估
mT#ebeBaf appreciable growth 可观增长
^U{SUWl appreciable impact 显着影响
j |:{ B appreciable increase 可观增长
=7%c*O < appreciation 增值;升值
A}(Q^|6 appreciation against other currencies 相对其他货币升值
\9jvQV/y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uY$BZEuAZ appreciation tax 增值税
t8z=R6zX appropriation 拨款;拨用;拨付
(Q][d+} / appropriation account 拨款帐目
6nHyd<o Appropriation Bill 拨款法案
-@G,Ry-\t appropriation-in-aid system 补助拨款办法
S5xum_Dq approved assets 核准资产
k|F TT approved basket stock 认可一篮子证券
<sC. approved budget 核准预算
@xPWR=Lb approved charitable donation 认可慈善捐款
<lHVch"(^$ approved charitable institution 认可慈善机构
M@78.lPS approved currency 核准货币;认可货币
: x@j)& approved estimates 核准预算
ZE0D= approved estimates of expenditure 核准开支预算
V.kRV{43 approved overseas insurer 核准海外保险人
rh 7%<xb> approved overseas trust company 核准海外信托公司
&0%x6vea approved pooled investment fund 核准汇集投资基金
LIMPW w g approved provident fund scheme 认可公积金计划
GUdVsZjz( approved provision 核准拨款
Jz6zJKcA approved redeemable share 核准可赎回股份
v?qU/ approved regional stock 认可地区性证券
=S}SZYwl approved retirement scheme 认可退休金计划
`l`)Cs;a approved subordinated loan 核准附属贷款
Ld:U~M- arbitrage 套戥;套汇;套利
Ny)N arbitrageur 套戥者;套汇者
Ga#5xAI{a arbitrary amount 临时款项
G[z4 $0f arrangement 措施;安排;协定
nEboet-#D0 arrears 欠款
$"6O92G(hJ arrears of pay 欠付薪酬
U8R*i7 arrears of revenue 逾期未收税款;逾期未收的帐项
OykYXFv* articles of association 组织章程;组织细则;组织章程细则
-k"5GUc| Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
#u<n . ascertainment of profit 确定利润
A&/YnJ" "Asia Clear" “亚洲结算系统”
u:s[6T0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ya0D50m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
tc<ly{ 1c Asian Development Fund [ADF] 亚洲发展基金
`KUl
XS( Asian dollar bond 亚洲美元债券
1|/]bffg!c Asian dollar market 亚洲美元市场
iF'qaqHWY4 Asian dollar rate 亚洲美元利率
!1cVg
ls| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"kg;fF| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%[H|3 asked price 沽盘;喊价;索价;卖方报价
[BzwQ 4 assessable income 应评税入息
YVS~|4hu?i assessable loss 应评税亏损
SdQ"S-H assessable profit 应评税利润
rq_0"A assessable value 应评税值
[,As;a*o assessed profit 估定利润
G [$u`mxV^ assessed value 经评估价值
Bi$nYV)-l assessment 评税;评定;估价;评税单
G[M{TS3&Ds assessment number 评税编号;估价编号
s\A4y " assessment of additional tax 补加税评税
|?/,ED+|>D assessment of performance 业绩评估;实绩评价
brt1Kvu8( Assessor 评税主任
TuX9:Q asset price bubbles 资产价格泡沫
Rt2<F-gY asset-backed securities 具资产保证的证券
af<wUxM0 assets accretion 资产增值
pu?D^h9/ assets and liabilities 资产与负债
nN$aZSb` assets betterment statement 资产递增表;资产改进表
-TU^* assets lending 实物放款;有抵押贷款
]3bXJE assets of the company passing on the death 死者去世时转移的公司资产
W$ag
|WV assets pledged as security for liabilities 用作负债抵押的资产
QC^#ns& assets portfolio 资产投资组合
vv5 u U8 assets price 资产价格
ud,=O Xq assets quality 资产质素
~Ddlr9Ej assets realization 资产变现
S1D=' k] assets refinancing arrangement 资产再集资安排
65||]l assets securitization 资产证券化
rf]'VJg#3 assets situated outside Hong Kong 在香港以外地方的资产
?A`8c R=)I assets stripping 削减资产;拆卖资产
c#YW>( assets value 资产值
g;G]Xi.B} assignee 承让人
Qvl3=[S assignment 转让;转让书;转让契
2{fPQQ;# assignment of interest 权益转让
iX\]-_D assignment of letters patent and trade mark 专利证书及商标转让
Qy_! +q assignment of property 物业转让;物业转让书
S<bsrS*$ assignment right 转让权
;j^C35 assignor 转让人
8ZPjzN>c6 associate 有联系的人;有关连人士;相联者;合伙人;联系人
.1#G*A| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z %\*\6L) associate member 附属会员
-J\R}9 lIm associated body corporate 相联法人团体
qVMBZ\`Qm associated company 相联公司;联属公司
bL9vjD'} associated corporation 相联法团
;'~GuZ#I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C.Ty\@U 公认会计师公会〔英国〕
m6
@,J?X Association of Futures Exchange Brokers 香港期货经纪协会
z6>Rv9f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(D1$ & association of underwriters 承保人组织
moT*r?l assumption of control 接管
mO(A'p "b assurance 担保;保险;转易;转易书
&h_do8R assurance of interest 权益的转易
g:]X '%Ub at 19XX price 按一九XX年价格计算
B A(PWX`H at a discount 按赔价计算;按贴水价格计算;打折扣
lZf=# at a premium 按溢价计算;按升水价格计算
QssU\@/Q at call 通知付款;按通知
q6a7o=BP] at constant market price 按固定市价计算
D +Ui1h- at constant price 按固定价格计算
w:+wx/\ at cost 按成本计算
T i!<{> at current market price 按当时市价计算;按现时市价计算
(+lCh7. at current price 按当时价格计算;按现时价格计算
('Doy1L at factor cost 按要素成本计算;按生产要素成本计算
nkii0YB! at money-of-the-day price 按付款当日价格计算
8^>qzaf
8 at or better 按指定或较佳价位〔买卖指令〕
,ctm;T1H+ at par 按面值计算;平价
{RPZq2Tpc at sight 见票即付
ZxvBo4>tH at the close 按收市盘
Kdr7JQYzuz at the opening 按开市盘
Ia!B8$$'RP attestation 见证;见证条款
!bg2(2z at-the-money option 平价期权
|fhYft attorney 受权人;受托代表人
}{S
f* attornment 新拥有人承认书
yirQ attributable profit 可归属利润
9w:9XziT attributable share value 可归属股份价值
bj$VYS"kY Auckland Stock Exchange 奥克兰证券交易所
#$;i 4a auction 拍卖
ll8Zo+-[ auctioneer 拍卖商
L$Yg*]\ audit 审计;核数
CS|al(?~ Audit Commission 审计署
%|\Af>o4d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|p\vH#6y+ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
O\&-3#e audit review 帐目审查
' zz^!@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%Z]c[V. audited account 审计帐目;经审计的帐目
5vo5t0^o audited annual account 经审计的周年帐目
7x5wT ?2W audited balance sheet 经审计的资产负债表
JNk6:j&Pf auditor 核数师;核数主任;审计师
*iwVB^^$ auditor's certificate 核数师证明书;审计师证明书
ILyI%DA & auditor's report 核数师报告;审计师报告
}$E341@ Aussie bond 澳元债券
_KZ&/ austerity budget 紧缩预算
wJ Qm7n-+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h5^qo ^;g7 Australia All Ordinaries Index 澳洲所有普通股票指数
FBGe s[, Australian Dollar [AUD] 澳元
k=M_2T' Australian Options Market 澳大利亚期权市场
!)-)*T Australian Securities Commission 澳洲证券事务监察委员会
g;mX {p_@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A8oTcX_ Australian Stock Exchange 澳大利亚证券交易所
o<Y[GW1pg Austrian Schilling [ATS] 奥地利先令
:HW\awv authentication 认证;鉴证
])tUXU> authority to purchase 委托购买证;委购书
}{y(&Oy3Y authorization 认可;核准;授权;授权书
7*I:cga authorization by direction 指示授权
)p!.V(, authorization by instruction 指令授权
=Owr
l'@|T authorization by warrant 令状授权
v-ZTl4j$ authorization of unit trust 单位信托的认可
N3$%!\~O authorized agent 指定代理人
poU1Q#+4p* authorized capital 法定资本
V''?kVJ authorized clerk 出市员
"eG@F authorized dealer 认可交易商
Yx3ivjX.> authorized financial institution 认可财务机构
$LOwuvu> authorized fund 认可基金
u}QcyG^ authorized fund house 获授权的基金公司;认可基金公司
U"L7G$ authorized institution 认可机构
MR3\7D+9y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y6:b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\qZ>WCp>r authorized insurer 获授权保险人;获认可承保人
zz**HwRt authorized investment 特准投资项目
[
@ASAhV^+ authorized person 获授权人
&w'1 authorized representative 获授权代表
e gdbv authorized share capital 法定股本
*VV#o/Qp automated quotation system 自动报价系统
T:=ST3#m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=;A>1g$ 自动交易系统〔香港期货交易所有限公司〕
oo-O>M#5 automatic adjustment mechanism 自动调整机制
KJP}0|[ automatic adjustment system 自动调整系统
qLWM,[Og Automatic Clearing House 自动票据交换所
ec3zoKtV automatic exchange rates accumulation system 自动化汇率累集系统
l?<DY$H
0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'dvi@Jx automatic teller machine [ATM] 自动柜员机
J|=0 :G autopay 自动转帐
5`\"UC7?% available assets 可用资产
/hp
[ +K available fiscal reserve 现存财政储备
t/B4?A@C available profit 可用利润
U~I
y),5 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Rv)*Wo!L average 平均;平均数;海损
nI7v:h4 average basic salary 平均基本薪金
A~M .v0 average consumer expenditure 平均消费开支;一般消费开支
x^~@`]TV^ average cost 平均成本
8.ej65r* average cost of land production 增辟土地平均成本
GFTOP%Tgl average daily turnover 平均每日成交额
8Ao-m38 average daily wage rate 平均每日工资率
;q&uk- average expenditure pattern 平均开支模式
U
uEm{ average growth rate 平均增长率
Dt:NBN average net fixed assets 固定资产平均净值
Iq@&?,W average of relatives 相对价格平均数
RaC8Sq7hW average price 平均价格
*4OB
88$ average propensity to consume 平均消费倾向;一般消费倾向
h$l`)AH^ average propensity to save 平均储蓄倾向;一般储蓄倾向
T%]@R4z#q average rate 平均率
L}= t"y average revenue 平均收入;平均收益
P{+,?X\ average stock 平均库存;平均存货
WJTc/ average yearly rent 平均年租
BT^HlW< avoidance of double taxation 避免双重课税
y&L Lx[8^ avoidance of tax 避税