A:
*,"jF!C&[ A share A股;甲类股份
Wt>J` abatement of tax 减税;减扣免税额
PXV)NC ABN AMRO Bank N.V. 荷兰银行
ETM2p1ru0 above-the-line expenditure 线上项目支出;经常预算支出
K@q&HV"'. above-the-line receipt 线上项目收入;经常预算收入
qOW#Q:T ABSA Asia Limited 南非联合亚洲有限公司
t:\l&R& absolute change 绝对数值变更
~V @;(_T absolute expenditure 实际开支
X6Un;UL absolute guideline figure 绝对准则数字
p`d
XqW absolute interest 绝对权益
2Oyy`k
absolute order of discharge 绝对破产解除令
p= {Jf}v absolute profit margin 绝对利润幅度
`-4'/~G absolute value 实值;绝对值
[-4KY4R absolutely vested interest 绝对既得权益
:%N*{uy absorbed cost 已吸收成本;已分摊成本
wz|DT3"Xs absorption 吸收;分摊;合并
z(+&wa absorption rate 吸收率;摊配率;分摊率
8s<^]sFP ACB Finance Limited 亚洲商业财务有限公司
(@+h5@J[`I acceptable form of reciprocity 合理的互惠条件
w "{bp acceptable rate 适当利率;适当汇率
&B}Lo
acceptance agreement 承兑协议
>L^xlm%7o acceptance for honour 参加承兑
|z:Q(d06 acceptor 承兑人;接受人;受票人
@!e~G'j%VD acceptor for honour 参加承兑人
O]t\B*%} accident insurance 意外保险
%Ys$@dB Accident Insurance Association of Hong Kong 香港意外保险公会
`AR"!X accident insurance scheme 意外保险计划
I6+2>CUGo accident year basis 意外年度基准
gc##V]OD accommodation 通融;贷款
Hk@r5<{ accommodation bill 通融票据;空头票据
XlVc\? accommodation party 汇票代发人
PkTfJQP8 account balance 帐户余额;帐户结余
b6|Z"{TI
_ account book 帐簿
b \:~ ; account collected in advance 预收款项
ZP-dW|<[x account current book 往来帐簿
!K[/L<
Kv account of after-acquired property 事后取得的财产报告
|8bE9qt.P account of defaulter 拖欠帐目
lK*jhW?3: account payable 应付帐款
fmFzW*,E account payee only [A/C payee only] 只可转帐;存入收款人帐户
S.: 7k9 account receivable 应收帐款
6JSY56v account receivable report 应收帐款报表
EJ`Q8uz account statement 结单;帐单;会计财务报表
:/6()_>bO account title 帐户名称;会计科目
E4r.ky`#~ accountant's report 会计师报告
I FsE!oDs4 Accountant's Report Rules 会计师报告规则
r@k"4ce- accounting and auditing procedure 会计与审计程序;会计与核数程序
#,&8& Accounting Arrangements 《会计安排》
_wz2 accounting basis 会计基础
J_PH7Z*=, accounting by Official Receiver 破产管理署署长呈交的帐目
E tx`K5Tr] Accounting Circular 《会计通告》
#1[z;Mk0 accounting class 会计类别
*<IR9.~{6% accounting date 记帐日期;会计结算日期
Tr%FUi accounting for money 款项核算
I+|uUg5 Accounting Officer 会计主任
gXt O*Rfqk accounting period 会计报告期;会计期
h$pk<< accounting policy 会计政策;会计方针
ys%zlbj[ accounting practice 会计惯例
!4t`Hv?' accounting principle 会计准则
vG~+r<: accounting record 会计记录
B!}BM}r accounting report 会计报告
?eV_ACpZ8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@.gPJMA Accounting Society of China 中国会计学会
=2%VZE7Vm accounting statement 会计报表
$eBQH accounting system 会计制度;会计系统
v5T`K=qC accounting transaction 会计事项;帐务交易
\,R!S /R# accounting treatment 会计处理
MU1E_"Z) accounting year 会计年度
F;P5D< accretion 增值;添加
-IU4#s accrual 应计项目;应累算数目
s)ky/ce accrual basis 应计制;权责发生制
)t%h[0{{ accrual basis accounting 应计制会计;权责发生制会计
?ok)>P accrue 应累算;应计
eLV.qLBUs accrued benefit 应累算利益
#dxvz^2V.3 accrued charges 应计费用
/;l[I=VI accrued cumulative preference share dividend 应累算的累积优先股股息
fagM7)x accrued expenses 应累算费用
B`{mdjMy accrued interest payable 应付利息;应计未付利息
DtI$9`~ accrued interest receivable 应收利息;应计未收利息
`*aBRwvK~ accrued right 累算权益
Lc]1$ accruing profit 应累算的利润
2JZdw accumulated fiscal reserve 累积财政储备
fQU{SjG accumulated profit 累积利润;滚存溢利
z]=8eV\ accumulated reserve 累积储备
v L}T~_=3 accumulation of surplus income 累积收益盈余
tuLH}tkNY acquired assets 既得资产
u1^\MVO8 acquisition 收购;购置;取得
?YBaO,G9o acquisition cost 购置成本
]g,lRG acquisition expenses 购置费用
J\=a gQ acquisition of 100% interest 收购全部股权
Xwq]f:@V acquisition of control 取得控制权
L^FcS\r; acquisition of fixed assets 购置固定资产
Ie@Jb{x acquisition of shell “买壳”
!n<o)DsZR acquisition price 收购价
E(4w5=8TI act of God 天灾
g1{/ 5{XI acting partner 执事合伙人
?#BV+#( active market 买卖活跃的市场;交投畅旺的市场;旺市
\|%E%Yc active partner 积极参与的合伙人
OCNPi4 active trading 交投活跃
BvK QlT actual circulation 实际流通
fx)KNm8Lx actual cost 实际成本
I\zemW! actual expenditure 实际开支;实际支出
E^wyD-ii/ actual income 实际入息;实际收入;实际收益
3v1 7" actual market 现货市场
Y:psZ actual price 现货价;实际价格
((<`zx actual profit 实际利润
()\jCNLT actual quotation 实盘;实际价位;实际报价
9I.^LZ" actual year basis 按实际年度计算
yMxTfR actuals 实货
"IFgRaP= actuarial investigation 精算调查
]Blf9h7 actuarial principle 精算原则
F*` t"7Lm actuarial report 精算师报告
bL`eiol6 Actuarial Society of Hong Kong 香港精算学会
2*2:-ocl$ actuarial valuation 精算师估值
z%sy$^v@vD actuary 精算师
%e?fH.) ad referendum agreement 暂定协议;有待覆核的协定
Td h TQ ad valorem duty 从价税;按值征税
}mk>!B}= ad valorem duty system 从价税制
"0Q1qZ ad valorem fee 从价费
O/b+CSS1 ad valorem tariff 从价关税
sgAzL additional allowance 额外免税额
XAuI7e additional amount for unexpired risk 未过期风险的额外款额
BStk&b additional assessable profit 补加应评税利润
kOjf #@c additional assessment 补加评税
D4Etl5k additional commitment 额外承担
(=c1 additional commitment vote 额外承担拨款
h@1!T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q0./O|Dj additional dependent parent allowance 供养父母额外免税额
.H~YI additional provision 额外拨款
7\Fs=\2l+' additional stamp duty 附加印花税
0L#/lDNk additional tax 补加税罚款;补加税款
fS=hpL6]@ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
O{]9hm(tN adjudged bankrupt 被裁定破产
tFM$#JN adjudicated bankrupt 裁定破产人
57Z- adjudication fee 裁定费;评定印花税额手续费;评估契据费
;Vu5p#,O<M adjudication of bankruptcy 裁定破产;宣告破产
RMP9y$~3pU adjudication of insolvency 裁定无力偿还债务
(9C<K< adjusted actual 经调整的实数;调整后的实数
Zu/<NC
( adjusted current assets 经调整的流动资产;调整后的流动资产
+Qj(B@i adjusted figure 经调整的数字;调整后的数额
Y;
).+si adjusted liabilities 经调整的负债;调整后的负债
}6]0hWsN[ adjusted loss 经调整的亏损;调整后的亏损
73F5d/n adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
FvdeQsc! adjusted profit 经调整的利润;调整后的利润
p|[B
=.c{ adjusted surplus 经调整的盈余额;调整后的盈余额
WZn.; adjusted value 经调整的价值;调整后的价值
_}gtcyx adjustment 调整;修订;理算〔保险〕
v }\,o%t^ adjustment centre 调剂中心
GF$`BGW adjustment lag 调整过程的时间差距;调整时差
x#H
3=YD* adjustment mechanism 调整机制
N#ioJ^}n: adjustment of loss 亏损调整
X+82[Y,mB. adjustment process 调整过程;调整程序
3EK9,:<Cf adjustment range 调整幅度
u2iXJmM* administered exchange rate 受管制汇率
M;.ZM<Ga Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W?Ww2Lo%Y administration expenses 行政费用
o:p
*_>& administration fee 手续费;行政费
szmmu*F,U: administration in bankruptcy 破产管理
dl~|Izm administration order 遗产管理令
cg{AMeW administrator 管理人;遗产管理人
Log|%P\ administrator of the estate 遗产管理人
w_wslN,) admission of debt 债项承认书
iG<Som admission of proof 接纳债权证明
l"+Jc1\ X advance 放贷款项;垫付款项;预支款项;预付款项
W+=o&V advance account 暂支帐目;预付款帐户
*d*,Hqn advance compensation 预付补偿金
H/fUM advance from shareholder 股东垫款
]$b2a&r9 advance pending reimbursement 预支以待日后付还
@It>*B yB. advanced economy 先进经济体系
#,NvO!j<4 advancement 预付;预付财产
z=Cr7- advances warrant 垫款令
mUoIJ3fv_, advancing 贷出
.uz|/Zy adverse balance 逆差
vbG]mMJ adverse exchange 逆汇
BS1Ap advertisement addressed to shareholders 在报章刊登的致股东通告
xTz%nx advice for collection 托收通知书
W!L+(!&H advice of drawing 提款通知书;汇票通知书
I]`-|Q E advice of payment 付款通知
gVR@&bi7 Advisory Committee [Securities and Futures Commission]
/)3Lnn{W 谘询委员会〔证券及期货事务监察委员会〕
aSutM Advisory Committee on Diversification 经济多元化谘询委员会
0<p{BL8 affidavit 誓章;遗产申报誓章
S<wj*"|.s affidavit of no receipt 述明无收款的誓章
PoSpkJH affiliate 联号;联营公司;附属公司
a;AzY'R affiliated company 附属公司;联号;联营公司
>QkP7Kb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8V/L:h#7 affordability 负担能力
ci9R.U) African Development Bank [AfDB] 非洲开发银行
L=;
-x9 after-acquired property 事后取得的财产
yd_
(?V&;_ after-hours dealing 市后交易
vX|UgK?2^ after-tax profit 税后盈利;税后利润;税后溢利
F7*wQ{~ agency agreement 代理协议
#]Y>KX2HG agency expenses 代理机构的开支
mN_Z7n;^eh agency fee 代理费
/RnTQ4 Agency Law 《代理法》
#FxPj-3(ix agent 代理人;承销人
}hpmO- agent of company 公司代理人
d^E [|w; agent's fee 代理人费;经纪费
2{|$T2?e aggregate 总计;总数;总体数字
{Qu"%h.Al aggregate amount 总款额;总额
2}U!:bn( aggregate assets and liabilities 总体资产与负债
V^s0fWa aggregate at constant price 按固定价格计算的总体数字
gb|Q%LS9R aggregate demand 总需求
=n(3o$r( aggregate gross position 总持仓量
WYcA8X/ aggregate limit 总限额
5e8AmY8; aggregate of salaries tax 合计薪俸税
nw:-J1kWR aggregate performance 总体表现;总体业绩
#'baPqdO aggregate supply 总体供应
9LJZ-/Wq aggregate surplus 总盈余
YX*x&5]lq aggregate total 整体总额
-V.d?A4" aggregate value 总值;合计价值
!D^c3d
aggregated basis 合计基准
J9~i%hzr aggregated net chargeable income 合计应课税入息实额
O[@q%&_ aggregation 合并计算;合计;总和
pKG<Nvgz& aggregation of incomes of husband and wife 夫妇入息合并计算
(5L-G{4 aggregation of property 财产的总和
kS5_
agio 差价;贴水
cZ8.TsI~ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
=@x`?oe v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&DG->$&| 《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》
o`S? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
OWq'[T4 《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》
\c,pEXG Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5*%#o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"UFs~S|e agreement for a settlement 授产协议
]y{WD=T agreement for assignment 转让协议
OPJ: XbG
agreement for sale 售卖协议;买卖协议
NE2pL@sk agreement for sale and purchase 买卖协议
-_OS%ARa agreement for the payment of interest 支付利息协议
^"\s eS agreement for the repayment of money 还款协议
8)*2@-Rp agreement of reinsurance 再保险协议
jhgX{xc Agricultural Bank of China 中国农业银行
*A 'FC|\ air passenger departure tax 飞机乘客离境税
SymwAS+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R7jmv n airport tax 机场税
Ga>uFb}W~ alcohol duty 酒精税
K BE Ax3 alienation 让与;让渡;转让
ym,H@~ alimony 生活费;赡养费
iRo.RU8> All Ordinaries Index [AOI] 所有普通股指数
9# 4Y1L S) all risks 全险;综合险
#FOqP!p.E All Sales Record for Stock Market 《股票市场成交报告》
BimjQ;jtI Allied Capital Resources Limited 新联财务有限公司
a3SlxsWW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
URgk^nt2p allocation letter 拨款信件
e!-,PU9+ allocation of fund 分配款项;预留款项
6Q&r0>^{ allocation of profit 利润分配;溢利分配
WS8+7O'1\ allocation warrant 拨款令
\2-@' ^i allotment 分配;配股
N;oQ^B' allotment notice 股份配售通知;配股通知
Vgb *% I allotment of shares 股份分配
inb^$v allowable 可获宽免;免税的
9I7\D8r allowable business loss 可扣除的营业亏损
INs!Ame2 allowable expenses 可扣税的支出
e1myH6$W allowance 免税额;津贴;备抵;准备金
QS.>0i/7l allowance for debts 债项的免税额
R:-JkV>e: allowance for depreciation by wear and tear 耗损折旧免税额
@Hb'8F allowance for funeral expenses 殡殓费的免税额
fc=Patg allowance for inflation 为通货膨胀而预留的款项;通胀准备金
\`<cH# allowance for repairs and outgoings 修葺及支出方面的免税额
.{KjEg 6 allowance to debtor 给债务人的津贴
eK_*2=;XRW alteration of capital 资本更改
Qp,DL@mp>8 alternate trustee 候补受托人
`N//A}9 amalgamation 合并
cLa]D[H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pL=d% m.W ambit of charges 征税范围;收费范围
5wao1sd# amended valuation 经修订的估值
sZWaV4 American Commodities Exchange 美国商品交易所
=WdaxjenZ/ American Express Bank Limited 美国运通银行
gJiK+&8I American Stock Exchange 美国证券交易所
-$VZtex amortization 摊销
dCe4u<so\ amount due from banks 存放银行同业的款项
/^{BUo amount due from banks abroad 存放海外银行同业的款项
7\zZpPDV amount due from holding companies 控股公司欠款
JCcZuwu[ amount due from local banks 存放本港银行同业的款项
9fnA amount due to banks 银行同业的存款
#o/H~Iv amount due to banks abroad 海外银行同业的存款
5Z/GK2[HL amount due to holding companies 控股公司存款
/M~!sPW&? amount due to local banks 本港银行同业的存款
s`j~-P amount due to outport banks 外埠银行同业的存款
,21 np amount for note issue 发行纸币的款额
yH 9!GS# amount of bond 担保契据的款额
LTV{{Z+ amount of consideration 代价款额
ZoB*0H- amount of contribution 供款数额
9//+Bh amount of indebtedness 负债款额
W%2
80\h amount of principal of the loan 贷款本金额
v0D q@Q1 amount of rates chargeable 应征差饷数额
,B(7\ amount of share capital 股本额
5
8-e^. amount of sums assured 承保款额
unJid8Lo amount of variation 变动幅度
"vYE+ amount of vote 拨款数额
@ l1 amount payable 应付款额
UtB6V)YI amount receivable 应收款额
=(a1+.O Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l\AMl
\ analysis 分析
.?p\n7 ancillary risk 附属风险
/&& 2u7* annual account 周年帐目;周年帐目报表;年度决算;年结
P7ph}mB annual accounting date 年结日期
etT + annual allowance 每年免税额;年积金;年度津贴;年津
X8dR+xd annual balance 年度余额
> oA?6x annual disposable income 每年可动用收入
&Cim!I annual estimates 周年预算
"\Egs)\ annual fee 年费
"Td`AuP@, annual general meeting 周年大会
4nH*Ui!T annual growth rate 年增率;每年增长率
8(.mt/MR annual long-term supplement 长期个案每年补助金
R+q"_90_ annual pensionable emolument 可供计算退休金的年薪
Xtz-\v#0o' annual report 年报
KTvzOI8 Annual Report on the Consumer Price Index 《消费物价指数年报》
&mj6rIz annual return 周年报表;周年申报表;每年报税表格
6iEhsL&K Annual Return Rules 《周年报表规则》
zf4Ec-) annual review of consumer prices 每年消费物价回顾
fPi3sb`} annual roll-forward basis 逐年延展方式
qm Tb-~ annual salary 年薪
'\~$dtI$ annual statement 年度报表;年度决算表
F/m^?{==~* 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
-LDCBc" annuitant 年金受益人
'}g*!jL annuity 年金
+X`V|E,no annuity contract 年金合约
ri`R<l8 annuity on human life 人寿年金
$@d9<83= antecedent debt 先前的债项
d_n7k g+ ante-dated cheque 倒填日期支票
;N B:e anticipated expenditure 预期开支
-[= drj9I anticipated net profit 预期纯利
MS(JR anticipated revenue 预期收入
yKXff1^M anti-inflation measure 反通货膨胀措施
\Gm-MpW anti-inflationary stance 反通货膨胀立场
%p^.\ch9 apparent deficit 表面赤字
9jN)I(^D6 apparent financial solvency 表面偿债能力
R(P%Csbqh apparent partner 表面合伙人
xvzr:pP application for personal assessment 个人入息课税申请书
-yGDh+- application of fund 资金应用
%8*64T") application to release as liquidator and to destruct the books of accounts and documents
{GvTfZfp 申请免除清盘人职务及毁灭帐簿与文件
>@WX>0`ht appointed actuary 委任精算师
X1IeSMAe appointed auditor 委任核数师;委任审计师
}?cGf-c appointed trustee 委任的受托人
tt%MoQ) appointer 委任人
+jg9$e " apportioned pro rata 按比例分摊
JOjoiA apportionment 分配;分摊
5Zmw} M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ml@2wGyf apportionment formula 分摊方程式
t NsPB6Z apportionment of estate duty 遗产税的分摊
Ngr/QL]Q appraisal 估价;评估
Lb{e,JH appreciable growth 可观增长
*Ype>x{ appreciable impact 显着影响
nf1#tlIJd appreciable increase 可观增长
IchCACK appreciation 增值;升值
,f}UGd[a appreciation against other currencies 相对其他货币升值
ug{R 3SS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7NC=*A~ appreciation tax 增值税
< B_Vc:Q appropriation 拨款;拨用;拨付
K =.%$A appropriation account 拨款帐目
D+~_TA Appropriation Bill 拨款法案
1)}=bhT appropriation-in-aid system 补助拨款办法
^8 ' sib
approved assets 核准资产
=fm]D l9h* approved basket stock 认可一篮子证券
Ggh.dZI4 approved budget 核准预算
*A}cL approved charitable donation 认可慈善捐款
g}laG8 approved charitable institution 认可慈善机构
kc7lc|'z approved currency 核准货币;认可货币
mzQ`N}]T: approved estimates 核准预算
b}T6v approved estimates of expenditure 核准开支预算
8 #ndFpu approved overseas insurer 核准海外保险人
LPG`^SA approved overseas trust company 核准海外信托公司
#jAqra._b approved pooled investment fund 核准汇集投资基金
UgWs{y2SE. approved provident fund scheme 认可公积金计划
5TBp'7 /s~ approved provision 核准拨款
K"<PGOF approved redeemable share 核准可赎回股份
tb:L\A^: approved regional stock 认可地区性证券
%Pksv} approved retirement scheme 认可退休金计划
}M1sksk5 approved subordinated loan 核准附属贷款
ZEYgK)^ arbitrage 套戥;套汇;套利
?ER-25S arbitrageur 套戥者;套汇者
{]z4k[;.h arbitrary amount 临时款项
9}B`uJ arrangement 措施;安排;协定
/(O$(35 arrears 欠款
K1V#cB
WO arrears of pay 欠付薪酬
{;2vmx9 arrears of revenue 逾期未收税款;逾期未收的帐项
]"c+sMW articles of association 组织章程;组织细则;组织章程细则
3nY1[, Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
tbnH,* ascertainment of profit 确定利润
~gz^Cdh "Asia Clear" “亚洲结算系统”
fN"(mW>! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
y=Mq(c:'UN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b':|uu*/ Asian Development Fund [ADF] 亚洲发展基金
}F+zs*S Asian dollar bond 亚洲美元债券
Qu,8t8 Asian dollar market 亚洲美元市场
d:G]1k;z Asian dollar rate 亚洲美元利率
I@Xn3oN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O]f/r,4@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.^$YfTabq asked price 沽盘;喊价;索价;卖方报价
JQ:Ri assessable income 应评税入息
E;21?`x5 assessable loss 应评税亏损
#,{+3Y&5-+ assessable profit 应评税利润
^m_yf|D$ assessable value 应评税值
Hi_G assessed profit 估定利润
bCZ gcN assessed value 经评估价值
$A3<G-4O assessment 评税;评定;估价;评税单
i{D=l7j|w assessment number 评税编号;估价编号
do uc('@ assessment of additional tax 补加税评税
XC7%vDIt assessment of performance 业绩评估;实绩评价
B2Xn?i3 l Assessor 评税主任
@"T"7c?Cv asset price bubbles 资产价格泡沫
i(?,6)9 asset-backed securities 具资产保证的证券
FgL,k assets accretion 资产增值
+n}$pM|NKU assets and liabilities 资产与负债
PSawMPw assets betterment statement 资产递增表;资产改进表
tNVV)C assets lending 实物放款;有抵押贷款
%gnM(pxl assets of the company passing on the death 死者去世时转移的公司资产
[i0Hm)Bd3 assets pledged as security for liabilities 用作负债抵押的资产
k%y9aO assets portfolio 资产投资组合
T0)"1D<l assets price 资产价格
_LwOOZj assets quality 资产质素
vIvVq:6_3 assets realization 资产变现
EQqx+J&! assets refinancing arrangement 资产再集资安排
>;z<j$;F< assets securitization 资产证券化
iCP/P% assets situated outside Hong Kong 在香港以外地方的资产
CE15pNss assets stripping 削减资产;拆卖资产
+i\&6HGK;- assets value 资产值
Sx
assignee 承让人
#d{=\$= assignment 转让;转让书;转让契
Kb =@ =Xta assignment of interest 权益转让
Z ,^9Z assignment of letters patent and trade mark 专利证书及商标转让
^IKO2Ft assignment of property 物业转让;物业转让书
`IYuz: assignment right 转让权
p0.|< assignor 转让人
M4ozTp<$O associate 有联系的人;有关连人士;相联者;合伙人;联系人
~)? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fjnT e associate member 附属会员
`[zQf associated body corporate 相联法人团体
XPB9~:: associated company 相联公司;联属公司
=66Nw(E. associated corporation 相联法团
E&Qi@Ty Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pj?XLiM54% 公认会计师公会〔英国〕
0?WcoPU Association of Futures Exchange Brokers 香港期货经纪协会
bslrqUk_`= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y2o6kS{x association of underwriters 承保人组织
/ug8]Lo0 assumption of control 接管
c`x7u}C assurance 担保;保险;转易;转易书
+!f=jg06 assurance of interest 权益的转易
( 6(x'ByT at 19XX price 按一九XX年价格计算
E1;@=#t2i at a discount 按赔价计算;按贴水价格计算;打折扣
%LXM+<N8 at a premium 按溢价计算;按升水价格计算
"o& E2# at call 通知付款;按通知
(wc03,K^ at constant market price 按固定市价计算
s95vK7I at constant price 按固定价格计算
{b]aC at cost 按成本计算
*/ G<!W at current market price 按当时市价计算;按现时市价计算
|}){}or at current price 按当时价格计算;按现时价格计算
UN"(5a8. at factor cost 按要素成本计算;按生产要素成本计算
s<x1>Q7X~ at money-of-the-day price 按付款当日价格计算
nS()u}c;r at or better 按指定或较佳价位〔买卖指令〕
QrApxiw at par 按面值计算;平价
zF4 [}* at sight 见票即付
,fEO>
i at the close 按收市盘
Z -%(~ at the opening 按开市盘
wOB azWa attestation 见证;见证条款
LtT\z<bAI at-the-money option 平价期权
C1T_9}L-A attorney 受权人;受托代表人
c62=* ] , attornment 新拥有人承认书
HaA1z}?n attributable profit 可归属利润
= sAn,ri attributable share value 可归属股份价值
p8wyEHB Auckland Stock Exchange 奥克兰证券交易所
2tayP@$ auction 拍卖
\b[9ebME auctioneer 拍卖商
@eqeN9e audit 审计;核数
hzI*{ Audit Commission 审计署
)o!XWh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zb6ju]2 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〕
O7'] audit review 帐目审查
ch5s<x#CE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j?b\+rr audited account 审计帐目;经审计的帐目
`"vZ);i< audited annual account 经审计的周年帐目
pIWI audited balance sheet 经审计的资产负债表
Es 5 auditor 核数师;核数主任;审计师
KCe13! auditor's certificate 核数师证明书;审计师证明书
|L_wX:d`9 auditor's report 核数师报告;审计师报告
uGdp@]z&8Q Aussie bond 澳元债券
BiE08,nj austerity budget 紧缩预算
AvR2_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_<ut)G^9 Australia All Ordinaries Index 澳洲所有普通股票指数
g%[n4 Australian Dollar [AUD] 澳元
/8@m<CW2Y Australian Options Market 澳大利亚期权市场
J H.K.C( Australian Securities Commission 澳洲证券事务监察委员会
7dihVvL
$ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q bhW!9(, Australian Stock Exchange 澳大利亚证券交易所
H* !EP Austrian Schilling [ATS] 奥地利先令
%/kyT%1 authentication 认证;鉴证
G;gJNK"e authority to purchase 委托购买证;委购书
4
;Qlu authorization 认可;核准;授权;授权书
A5#y?Aq authorization by direction 指示授权
v"+k~:t* authorization by instruction 指令授权
M8w5Ob authorization by warrant 令状授权
}4co)B" authorization of unit trust 单位信托的认可
4([.xT authorized agent 指定代理人
HEK-L)S.
* authorized capital 法定资本
l? #xAZx&_ authorized clerk 出市员
`Lyq[zg8 authorized dealer 认可交易商
^GN8V-X4y authorized financial institution 认可财务机构
QbYc[8-[ authorized fund 认可基金
/Tz85 [%6 authorized fund house 获授权的基金公司;认可基金公司
`n!viW|tB authorized institution 认可机构
%u?HF4S' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Gt9wR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^SEdA=! authorized insurer 获授权保险人;获认可承保人
WUAJjds authorized investment 特准投资项目
fbZibcQ%k authorized person 获授权人
OH<?DcfeL authorized representative 获授权代表
T0j2a&Pv authorized share capital 法定股本
3L-^<'~-k; automated quotation system 自动报价系统
B68H&h]D#' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4{9d#[KW 自动交易系统〔香港期货交易所有限公司〕
>5~7u\#9 automatic adjustment mechanism 自动调整机制
]TO/kl/ automatic adjustment system 自动调整系统
`=tyN@VC Automatic Clearing House 自动票据交换所
8YY|;\F)J~ automatic exchange rates accumulation system 自动化汇率累集系统
\d.F82 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HU
B|bKy automatic teller machine [ATM] 自动柜员机
(.K\Jg'Y6j autopay 自动转帐
\zXlN available assets 可用资产
x:K?\< available fiscal reserve 现存财政储备
>L((2wfiN available profit 可用利润
cu#e38M&eE Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
bC@k>yC- average 平均;平均数;海损
,S[K{y< average basic salary 平均基本薪金
)"@t6. average consumer expenditure 平均消费开支;一般消费开支
y_F}s9wj average cost 平均成本
?4PQQd average cost of land production 增辟土地平均成本
{I%y;Aab8 average daily turnover 平均每日成交额
jigs6# average daily wage rate 平均每日工资率
Iyk6=&?j average expenditure pattern 平均开支模式
LR)&
[{Kk average growth rate 平均增长率
B_3QQtjAl average net fixed assets 固定资产平均净值
exR^/|BR average of relatives 相对价格平均数
O^{1RV3:,T average price 平均价格
t7#lsd`_ average propensity to consume 平均消费倾向;一般消费倾向
.I?@o8'x average propensity to save 平均储蓄倾向;一般储蓄倾向
c $;\i average rate 平均率
TmEYW< average revenue 平均收入;平均收益
y93k_iq$S average stock 平均库存;平均存货
k/&]KYwu average yearly rent 平均年租
P1 +"v* avoidance of double taxation 避免双重课税
_rQUE^9 avoidance of tax 避税