A:
o#4Wn'E A share A股;甲类股份
&7XB$ abatement of tax 减税;减扣免税额
rM/*_0[`d ABN AMRO Bank N.V. 荷兰银行
MuO7_*q'n above-the-line expenditure 线上项目支出;经常预算支出
`LVXK|m+ $ above-the-line receipt 线上项目收入;经常预算收入
ZZ)bTLu ABSA Asia Limited 南非联合亚洲有限公司
gU0}.b absolute change 绝对数值变更
p%G4Js. absolute expenditure 实际开支
;XZ5r|V} absolute guideline figure 绝对准则数字
TJ
;4QL absolute interest 绝对权益
u3dh MnUn absolute order of discharge 绝对破产解除令
AW!|xA6'`: absolute profit margin 绝对利润幅度
gXE'3 absolute value 实值;绝对值
>rB7ms/@E absolutely vested interest 绝对既得权益
f8B*D4R} absorbed cost 已吸收成本;已分摊成本
2u~0B +)K/ absorption 吸收;分摊;合并
UW. F1) absorption rate 吸收率;摊配率;分摊率
vx5;}[Bhm ACB Finance Limited 亚洲商业财务有限公司
x{&0:|bCs6 acceptable form of reciprocity 合理的互惠条件
A|c :&i acceptable rate 适当利率;适当汇率
$Vlfg51 ob acceptance agreement 承兑协议
%]nLCoQh acceptance for honour 参加承兑
hSQP
'6 acceptor 承兑人;接受人;受票人
|^^;v| acceptor for honour 参加承兑人
jgVra* accident insurance 意外保险
XCDHd
?Ld Accident Insurance Association of Hong Kong 香港意外保险公会
plv"/K JM accident insurance scheme 意外保险计划
tQF7{F-} accident year basis 意外年度基准
k$7-F3 accommodation 通融;贷款
W#8qhmt accommodation bill 通融票据;空头票据
L/c$p`- accommodation party 汇票代发人
q;}^Jpb; account balance 帐户余额;帐户结余
t&ztY]
qh account book 帐簿
xEOR\(Z^ account collected in advance 预收款项
7"Zr:|$U account current book 往来帐簿
~i=/@;wRp account of after-acquired property 事后取得的财产报告
iePpJ>( account of defaulter 拖欠帐目
+[zrU`!@ account payable 应付帐款
:nd
}e account payee only [A/C payee only] 只可转帐;存入收款人帐户
jcYI"f"~ account receivable 应收帐款
)><cL:IJ}S account receivable report 应收帐款报表
t'Nu^_# account statement 结单;帐单;会计财务报表
sYYg5vL9 account title 帐户名称;会计科目
BT2[@qH|qF accountant's report 会计师报告
+wY3E*hU Accountant's Report Rules 会计师报告规则
@lc1Ipfk" accounting and auditing procedure 会计与审计程序;会计与核数程序
X.o[=E Accounting Arrangements 《会计安排》
nsaf6y&E accounting basis 会计基础
fFqK.^Tn accounting by Official Receiver 破产管理署署长呈交的帐目
.]k(7F!W Accounting Circular 《会计通告》
%Jq(,u accounting class 会计类别
Ad+-/hxc accounting date 记帐日期;会计结算日期
bsR^H5O@ accounting for money 款项核算
U-Fr[1I6p Accounting Officer 会计主任
q@8Rlc& accounting period 会计报告期;会计期
TXH: + m c accounting policy 会计政策;会计方针
i6h:%n]Io accounting practice 会计惯例
3r%I * accounting principle 会计准则
b,#cc>76\ accounting record 会计记录
ahhVl=9/ao accounting report 会计报告
ygd'Nh!@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#D
.H2'_} Accounting Society of China 中国会计学会
6K[s),rdv accounting statement 会计报表
Yc"G="XP; accounting system 会计制度;会计系统
_ _-rP accounting transaction 会计事项;帐务交易
qV@xEgW#r accounting treatment 会计处理
F'C]OMBE accounting year 会计年度
+G7A.d`V} accretion 增值;添加
g5M-Vu accrual 应计项目;应累算数目
|2
g }i\ accrual basis 应计制;权责发生制
Z@t).$ accrual basis accounting 应计制会计;权责发生制会计
U:J~Oy_Z accrue 应累算;应计
hh |'Uq3 accrued benefit 应累算利益
`Rm2G accrued charges 应计费用
"sUe:F; accrued cumulative preference share dividend 应累算的累积优先股股息
VS%8f.7ep accrued expenses 应累算费用
h7~&rWb accrued interest payable 应付利息;应计未付利息
BaR9X ?~O$ accrued interest receivable 应收利息;应计未收利息
,Uc\
Ajx accrued right 累算权益
q~;P^i<Y accruing profit 应累算的利润
k#5S'sCF< accumulated fiscal reserve 累积财政储备
Rdwr?:y(] accumulated profit 累积利润;滚存溢利
&rq7;X accumulated reserve 累积储备
7`~h'(k accumulation of surplus income 累积收益盈余
KG4~t=J` acquired assets 既得资产
!#f4t]FM`B acquisition 收购;购置;取得
n)sK#C-VA acquisition cost 购置成本
tCI8\~ acquisition expenses 购置费用
l!~8 acquisition of 100% interest 收购全部股权
^X)U^Qd acquisition of control 取得控制权
o5BOe1_Pw acquisition of fixed assets 购置固定资产
~.VWrHC acquisition of shell “买壳”
V tZ acquisition price 收购价
jO3Q@N0_ act of God 天灾
j8hb acting partner 执事合伙人
ZT"?W $ active market 买卖活跃的市场;交投畅旺的市场;旺市
:*/<eT_ active partner 积极参与的合伙人
gG*O&gQY active trading 交投活跃
p!hewtb5 actual circulation 实际流通
1[} =,uaM actual cost 实际成本
|uj1T=ZY actual expenditure 实际开支;实际支出
DS=kSkW^&5 actual income 实际入息;实际收入;实际收益
~ Y4H)r actual market 现货市场
Mff_j0D actual price 现货价;实际价格
E@0wt^ actual profit 实际利润
E{wVf_K actual quotation 实盘;实际价位;实际报价
FK
}x*d actual year basis 按实际年度计算
U%t:]6d&} actuals 实货
OAOG&6xu8 actuarial investigation 精算调查
D<5gdIw actuarial principle 精算原则
/U N%P2>^1 actuarial report 精算师报告
*yiJw\DRN Actuarial Society of Hong Kong 香港精算学会
sN5x\9U actuarial valuation 精算师估值
NV36Q^Am[ actuary 精算师
)WwysGkqol ad referendum agreement 暂定协议;有待覆核的协定
eq(|%]a= ad valorem duty 从价税;按值征税
|>j=#2 ad valorem duty system 从价税制
rZKv:x}{6 ad valorem fee 从价费
No=f&GVg ad valorem tariff 从价关税
O|4~$7 additional allowance 额外免税额
\^|ncu:T additional amount for unexpired risk 未过期风险的额外款额
t{F6+d p additional assessable profit 补加应评税利润
/n@_Ihx additional assessment 补加评税
e}(.u1 additional commitment 额外承担
cK@O)Ko} additional commitment vote 额外承担拨款
:2 QA# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xDRK^nmC additional dependent parent allowance 供养父母额外免税额
>J.a,! additional provision 额外拨款
KD-0NO=oL additional stamp duty 附加印花税
AJCWp4, additional tax 补加税罚款;补加税款
X
H{5E4P Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,y:q]PR adjudged bankrupt 被裁定破产
yoGE#+|7^ adjudicated bankrupt 裁定破产人
vQc>jmS+n adjudication fee 裁定费;评定印花税额手续费;评估契据费
]9R?2{"K adjudication of bankruptcy 裁定破产;宣告破产
kYPowM adjudication of insolvency 裁定无力偿还债务
YRW<n9=3 adjusted actual 经调整的实数;调整后的实数
jM2gu~ adjusted current assets 经调整的流动资产;调整后的流动资产
dWI/X adjusted figure 经调整的数字;调整后的数额
4w2V["?X1 adjusted liabilities 经调整的负债;调整后的负债
S4~^HvMG[Y adjusted loss 经调整的亏损;调整后的亏损
oYlq1MB? 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
gA" =so adjusted profit 经调整的利润;调整后的利润
o~mY,7@a adjusted surplus 经调整的盈余额;调整后的盈余额
>Q[]i4*A adjusted value 经调整的价值;调整后的价值
kki]6_/n adjustment 调整;修订;理算〔保险〕
CU lANd" adjustment centre 调剂中心
T/-PSfbkj adjustment lag 调整过程的时间差距;调整时差
*Ty>-aS1 adjustment mechanism 调整机制
Vxo3RwmR adjustment of loss 亏损调整
*/O6cF7 adjustment process 调整过程;调整程序
1V FAfv%} adjustment range 调整幅度
|PI.xl:ch administered exchange rate 受管制汇率
:d)@|SR1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%+o]1R administration expenses 行政费用
D dt9`j administration fee 手续费;行政费
0kmVP~K administration in bankruptcy 破产管理
~4XJ" d3L administration order 遗产管理令
/5U?4l(6[f administrator 管理人;遗产管理人
IL YS:c58= administrator of the estate 遗产管理人
T{?!sB3 admission of debt 债项承认书
:_)Xe*O admission of proof 接纳债权证明
zT!JHG advance 放贷款项;垫付款项;预支款项;预付款项
x*Z"~'DI advance account 暂支帐目;预付款帐户
luat1#~J advance compensation 预付补偿金
yK{ ;72 advance from shareholder 股东垫款
p1J%= advance pending reimbursement 预支以待日后付还
J[VQ6fD% advanced economy 先进经济体系
{BJ[h advancement 预付;预付财产
dRWp/3 } advances warrant 垫款令
W5J"#^kdF8 advancing 贷出
OwSr`2'9 adverse balance 逆差
SV6Np?U adverse exchange 逆汇
8Ln:y'K advertisement addressed to shareholders 在报章刊登的致股东通告
MbYa6jrF advice for collection 托收通知书
{P1W{| advice of drawing 提款通知书;汇票通知书
@>X."QbE advice of payment 付款通知
}I05&/o.3p Advisory Committee [Securities and Futures Commission]
pOnZ7( 谘询委员会〔证券及期货事务监察委员会〕
u'Mq^8 Advisory Committee on Diversification 经济多元化谘询委员会
+]5JXt^ affidavit 誓章;遗产申报誓章
+~w '?vNc affidavit of no receipt 述明无收款的誓章
4;w_o9o affiliate 联号;联营公司;附属公司
L_ 8C=MS affiliated company 附属公司;联号;联营公司
]E[Mv}
= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#
?}WQP! affordability 负担能力
o#%2N+w African Development Bank [AfDB] 非洲开发银行
2MtaOG2l&q after-acquired property 事后取得的财产
R4@C>\c%m after-hours dealing 市后交易
R^%7| after-tax profit 税后盈利;税后利润;税后溢利
NBUM* Z agency agreement 代理协议
@B+ agency expenses 代理机构的开支
t)$>++i agency fee 代理费
{{@3r5KGl Agency Law 《代理法》
|M9x&(H;Hw agent 代理人;承销人
y$4,r4cmR| agent of company 公司代理人
]C5JP~#z agent's fee 代理人费;经纪费
K
V 4>( aggregate 总计;总数;总体数字
Xps MgJ/w aggregate amount 总款额;总额
Ji%T|KR_ aggregate assets and liabilities 总体资产与负债
7v%~^l7:x aggregate at constant price 按固定价格计算的总体数字
~q-|cl< aggregate demand 总需求
W9a H]9b aggregate gross position 总持仓量
l}:9)nXA{ aggregate limit 总限额
~[ve?51 aggregate of salaries tax 合计薪俸税
cJi5\<b aggregate performance 总体表现;总体业绩
U{i9h6b"18 aggregate supply 总体供应
{U-VInu aggregate surplus 总盈余
T][\wyLx1 aggregate total 整体总额
Q\ro )r aggregate value 总值;合计价值
33"{"2==` aggregated basis 合计基准
2&Wc4,O!i aggregated net chargeable income 合计应课税入息实额
15Yy&9D aggregation 合并计算;合计;总和
* k=Pk aggregation of incomes of husband and wife 夫妇入息合并计算
JMO"(? aggregation of property 财产的总和
V,
)kw{]( agio 差价;贴水
Z{u*vUC& Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
VpTp*[8O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]J_Dn\ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
h'IBVI!P Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h2h$UZIv 《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》
V1#/+~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r95$B6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
D/@:wY agreement for a settlement 授产协议
IE'OK agreement for assignment 转让协议
)oHIRsr agreement for sale 售卖协议;买卖协议
Q0ev*MS9Z agreement for sale and purchase 买卖协议
{[)J~kC+ agreement for the payment of interest 支付利息协议
V`@@ufU} agreement for the repayment of money 还款协议
j_p.KF'[? agreement of reinsurance 再保险协议
9Tjvc! 4_b Agricultural Bank of China 中国农业银行
8c]\4iau air passenger departure tax 飞机乘客离境税
2{@:
:JZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NoDq4>
airport tax 机场税
aViJ?* alcohol duty 酒精税
h1JG^w$ 5 alienation 让与;让渡;转让
r(i<H%"Z alimony 生活费;赡养费
:^J(%zy All Ordinaries Index [AOI] 所有普通股指数
'<4OA!,^) all risks 全险;综合险
O{SU,"!y All Sales Record for Stock Market 《股票市场成交报告》
1*;?uC\ Allied Capital Resources Limited 新联财务有限公司
^N0hc!$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WpSdukXY{ allocation letter 拨款信件
]!h%Jlu allocation of fund 分配款项;预留款项
3lA<{m;V allocation of profit 利润分配;溢利分配
k{"~G#GwP allocation warrant 拨款令
%# J8cB allotment 分配;配股
RQ}x7</{ allotment notice 股份配售通知;配股通知
8oN4!#: allotment of shares 股份分配
AVyo)=& allowable 可获宽免;免税的
ROQk^ allowable business loss 可扣除的营业亏损
f85j?Jm allowable expenses 可扣税的支出
stoBjDS allowance 免税额;津贴;备抵;准备金
z\fD}`^8 allowance for debts 债项的免税额
|MTgKEsn allowance for depreciation by wear and tear 耗损折旧免税额
M*aE)D ' allowance for funeral expenses 殡殓费的免税额
.^P^lQT]> allowance for inflation 为通货膨胀而预留的款项;通胀准备金
m!E36ce} allowance for repairs and outgoings 修葺及支出方面的免税额
#r:J,D6* allowance to debtor 给债务人的津贴
]#S.L' alteration of capital 资本更改
\p [!@d^ alternate trustee 候补受托人
&e3z)h amalgamation 合并
oaRPYgh4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\!z=x#!O$ ambit of charges 征税范围;收费范围
:vX;>SH$p amended valuation 经修订的估值
8=)Aksu American Commodities Exchange 美国商品交易所
B^$l]cvZ American Express Bank Limited 美国运通银行
SZvw>=)a American Stock Exchange 美国证券交易所
jVk|( amortization 摊销
^x:4%%Q]l amount due from banks 存放银行同业的款项
mxGvhkj amount due from banks abroad 存放海外银行同业的款项
o.}^6.h" amount due from holding companies 控股公司欠款
&&JI$x0; amount due from local banks 存放本港银行同业的款项
|WubIj*\{ amount due to banks 银行同业的存款
?ix0n,m amount due to banks abroad 海外银行同业的存款
D.R5- amount due to holding companies 控股公司存款
[9aaHf@' amount due to local banks 本港银行同业的存款
/KlA7MH 6 amount due to outport banks 外埠银行同业的存款
.- c3f1i amount for note issue 发行纸币的款额
,iiWVA" amount of bond 担保契据的款额
+S0A`rL amount of consideration 代价款额
-aKL
78 amount of contribution 供款数额
G}D?+MWY amount of indebtedness 负债款额
>D<nfG<s Z amount of principal of the loan 贷款本金额
fB;'U amount of rates chargeable 应征差饷数额
Ldt7?Y(V( amount of share capital 股本额
J6NQ5S\ amount of sums assured 承保款额
/=[M amount of variation 变动幅度
)bw>)&)b` amount of vote 拨款数额
7{az %I$h amount payable 应付款额
EX8]i,s|E amount receivable 应收款额
7fnKe2MM Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|]r# IpVf analysis 分析
$@8\9Y
{ ancillary risk 附属风险
l]3g6c annual account 周年帐目;周年帐目报表;年度决算;年结
3]xnKb|W annual accounting date 年结日期
,ulNap"R annual allowance 每年免税额;年积金;年度津贴;年津
&WvJg#f annual balance 年度余额
'#u2q=n4* annual disposable income 每年可动用收入
bis/Nfr] annual estimates 周年预算
iWQBo>x annual fee 年费
|(XV '-~ annual general meeting 周年大会
EsA^P2?_+ annual growth rate 年增率;每年增长率
Q7c_;z_ annual long-term supplement 长期个案每年补助金
bp$8hUNYz- annual pensionable emolument 可供计算退休金的年薪
?_n.B=H`8 annual report 年报
},[S 9I`p Annual Report on the Consumer Price Index 《消费物价指数年报》
uvD6uIW< annual return 周年报表;周年申报表;每年报税表格
%,~; w0 Annual Return Rules 《周年报表规则》
JR7~|ov annual review of consumer prices 每年消费物价回顾
as
o8 annual roll-forward basis 逐年延展方式
hTVN`9h7 annual salary 年薪
T']*h8 annual statement 年度报表;年度决算表
NF&\<2kX Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
2Ni{wg" annuitant 年金受益人
O aF+Z@s annuity 年金
0SvPyf%AC annuity contract 年金合约
>2$Ehw:K^ annuity on human life 人寿年金
)m5<gp ` antecedent debt 先前的债项
y<3v/,Y ante-dated cheque 倒填日期支票
G/<{:R" anticipated expenditure 预期开支
P]dDTh~e~ anticipated net profit 预期纯利
iP'}eQn]c anticipated revenue 预期收入
{fIH9+v anti-inflation measure 反通货膨胀措施
ua7I K~8l anti-inflationary stance 反通货膨胀立场
~}4H=[Zu apparent deficit 表面赤字
S$muV9z2= apparent financial solvency 表面偿债能力
mpr["C"l apparent partner 表面合伙人
:*c@6;2@ application for personal assessment 个人入息课税申请书
r<C^hs&] application of fund 资金应用
o~es>; application to release as liquidator and to destruct the books of accounts and documents
z{!wQ~
j 申请免除清盘人职务及毁灭帐簿与文件
&\!-d%||) appointed actuary 委任精算师
B*DH^";t appointed auditor 委任核数师;委任审计师
r OB\u|Pg appointed trustee 委任的受托人
nV']^3b appointer 委任人
IwWo-WN7. apportioned pro rata 按比例分摊
/_jApZz apportionment 分配;分摊
T("Fh} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z:<(b apportionment formula 分摊方程式
?]h+En5z8 apportionment of estate duty 遗产税的分摊
2$1rS}} appraisal 估价;评估
G*J(4~Yw} appreciable growth 可观增长
QW6k!ms$ appreciable impact 显着影响
|S>nfL{TQe appreciable increase 可观增长
3t%uUkXl appreciation 增值;升值
dF1Bo appreciation against other currencies 相对其他货币升值
OQ!mL3f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*'exvY~ appreciation tax 增值税
$RA"NIZ:! appropriation 拨款;拨用;拨付
q &jW{ appropriation account 拨款帐目
8|7Tk[X1j Appropriation Bill 拨款法案
6{+~B2Ef appropriation-in-aid system 补助拨款办法
O5k's approved assets 核准资产
;?n*w+6< approved basket stock 认可一篮子证券
$T3/*xN approved budget 核准预算
Z|wZyt$$ approved charitable donation 认可慈善捐款
*+@/:$|U approved charitable institution 认可慈善机构
WWE?U-o approved currency 核准货币;认可货币
vO4
&ZQ>6 approved estimates 核准预算
kO2im+y approved estimates of expenditure 核准开支预算
Oa@X! \ approved overseas insurer 核准海外保险人
dWm[#,Q? approved overseas trust company 核准海外信托公司
!4oYQB approved pooled investment fund 核准汇集投资基金
#axRg=d?K approved provident fund scheme 认可公积金计划
cteHuRd approved provision 核准拨款
|'KNR]:
N approved redeemable share 核准可赎回股份
)(DV~1r= approved regional stock 认可地区性证券
p}(w"?2 approved retirement scheme 认可退休金计划
Ii[rM/sG approved subordinated loan 核准附属贷款
MgtyO3GUAD arbitrage 套戥;套汇;套利
sBSBDjk[ arbitrageur 套戥者;套汇者
=1+I<Ljk arbitrary amount 临时款项
!7bC\ { arrangement 措施;安排;协定
1N#TL"lMS arrears 欠款
d5zzQ]|L arrears of pay 欠付薪酬
w_|WberU arrears of revenue 逾期未收税款;逾期未收的帐项
iZ_R
oJ articles of association 组织章程;组织细则;组织章程细则
V?Nl% M[b Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
@d4zSG/s5w ascertainment of profit 确定利润
K90Zf "Asia Clear" “亚洲结算系统”
oM MU5sm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
m41n5T` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
""WZpaw Asian Development Fund [ADF] 亚洲发展基金
}^LcKV Asian dollar bond 亚洲美元债券
&+sO"j4<?r Asian dollar market 亚洲美元市场
WtlIrdc Asian dollar rate 亚洲美元利率
C<n.C*o Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ho"FB|e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
AHZ6 asked price 沽盘;喊价;索价;卖方报价
Q g"{F},4 assessable income 应评税入息
s0nihX1Z- assessable loss 应评税亏损
?TzN?\ assessable profit 应评税利润
w y
Le3 assessable value 应评税值
4Nq n47|>e assessed profit 估定利润
y8<,> assessed value 经评估价值
=BGc@:2 assessment 评税;评定;估价;评税单
{z.}u5N assessment number 评税编号;估价编号
46e;UUf!d assessment of additional tax 补加税评税
j|? bva\ assessment of performance 业绩评估;实绩评价
\sRRLDj% Assessor 评税主任
;#Mq=Fr-SG asset price bubbles 资产价格泡沫
*><]
[|Y@H asset-backed securities 具资产保证的证券
PK+][.6H assets accretion 资产增值
9:=a FP assets and liabilities 资产与负债
y>~KeUC assets betterment statement 资产递增表;资产改进表
/6S/a*`<X assets lending 实物放款;有抵押贷款
n+!.0d}6
assets of the company passing on the death 死者去世时转移的公司资产
Box,N5AA assets pledged as security for liabilities 用作负债抵押的资产
CZ&TUE|:DA assets portfolio 资产投资组合
h+$_:](PC assets price 资产价格
%F}`;>C3 assets quality 资产质素
,:L}S03k assets realization 资产变现
SH`"o assets refinancing arrangement 资产再集资安排
<&+l;z assets securitization 资产证券化
Y[x ^59 assets situated outside Hong Kong 在香港以外地方的资产
crhck'?0 assets stripping 削减资产;拆卖资产
xaeY^"L assets value 资产值
nh E!Pk assignee 承让人
\XB71DUF assignment 转让;转让书;转让契
FG8bP assignment of interest 权益转让
Bj]0Cz assignment of letters patent and trade mark 专利证书及商标转让
~Q]B}qdm assignment of property 物业转让;物业转让书
-rH3rKtf~ assignment right 转让权
{{<o1{_H assignor 转让人
8D+OF 6CM associate 有联系的人;有关连人士;相联者;合伙人;联系人
a)Wf* <B Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z5{I3 Y!1 associate member 附属会员
<o]tW4\(R associated body corporate 相联法人团体
BtqJkdK!;1 associated company 相联公司;联属公司
;V%lFP3# associated corporation 相联法团
f}+G;a9Nj Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sxsM%Gb?H 公认会计师公会〔英国〕
5`z{A Association of Futures Exchange Brokers 香港期货经纪协会
,cm2uY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
W)9KYI9u association of underwriters 承保人组织
OI`Lb\8pP assumption of control 接管
@9c^{x\4 assurance 担保;保险;转易;转易书
Ok* :;G@ assurance of interest 权益的转易
L g%cVSz/C at 19XX price 按一九XX年价格计算
WV&BZ:H at a discount 按赔价计算;按贴水价格计算;打折扣
H-rf?R2 at a premium 按溢价计算;按升水价格计算
*2>%>qu at call 通知付款;按通知
Stp?? at constant market price 按固定市价计算
o#+!H!C.O at constant price 按固定价格计算
iT|+<h at cost 按成本计算
-)$)<k at current market price 按当时市价计算;按现时市价计算
M>vM@j at current price 按当时价格计算;按现时价格计算
NGxii$F at factor cost 按要素成本计算;按生产要素成本计算
h 1Q7(8=Eg at money-of-the-day price 按付款当日价格计算
9#3+k/A at or better 按指定或较佳价位〔买卖指令〕
^SjGNg^ 7D at par 按面值计算;平价
JdV!m`XpXy at sight 见票即付
z2dM*NMK at the close 按收市盘
pCC0: at the opening 按开市盘
YTGup]d attestation 见证;见证条款
cAiIbh>c at-the-money option 平价期权
>c1mwZS; attorney 受权人;受托代表人
6l> G>) attornment 新拥有人承认书
4wBCs0NIm attributable profit 可归属利润
0`S!+d attributable share value 可归属股份价值
=1esUO[nx Auckland Stock Exchange 奥克兰证券交易所
qi)(\ auction 拍卖
c?opVbJB\ auctioneer 拍卖商
+"SBt}1 audit 审计;核数
>T(f Audit Commission 审计署
DD-DY&2R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0dgR;Dl(
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〕
Kt^PL&A2 audit review 帐目审查
AX1\L|tJS Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fIBLJ53 audited account 审计帐目;经审计的帐目
cJhf{{_oR audited annual account 经审计的周年帐目
lv\2vRYw- audited balance sheet 经审计的资产负债表
!IGVN:E auditor 核数师;核数主任;审计师
4 5Ql7~ auditor's certificate 核数师证明书;审计师证明书
{`3;Pd` auditor's report 核数师报告;审计师报告
De^is^{ Aussie bond 澳元债券
#~#_)\l'F austerity budget 紧缩预算
Cw+ (,1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4bJ3uIP# Australia All Ordinaries Index 澳洲所有普通股票指数
I&cb5j]C Australian Dollar [AUD] 澳元
P, Vq/Tt Australian Options Market 澳大利亚期权市场
=LT( {8 Australian Securities Commission 澳洲证券事务监察委员会
F*NIs:3; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A2+t`[w Australian Stock Exchange 澳大利亚证券交易所
d?S<h`{x Austrian Schilling [ATS] 奥地利先令
gZPJZN/cpz authentication 认证;鉴证
f?{Y<M~] authority to purchase 委托购买证;委购书
&bL1G(} authorization 认可;核准;授权;授权书
"@f`O authorization by direction 指示授权
DL~LSh authorization by instruction 指令授权
4$|G$h authorization by warrant 令状授权
@*_K#3 authorization of unit trust 单位信托的认可
g`Rs; authorized agent 指定代理人
HML6<U-eS authorized capital 法定资本
3^fZUldf authorized clerk 出市员
) Z^(+ authorized dealer 认可交易商
Q \{\uJ x authorized financial institution 认可财务机构
w6cPd' authorized fund 认可基金
_ WSJg1 authorized fund house 获授权的基金公司;认可基金公司
X0U6: authorized institution 认可机构
L@2H>Lh35 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s@q54 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
zcNV<tx authorized insurer 获授权保险人;获认可承保人
):\pD]e authorized investment 特准投资项目
[XQNgSy?z authorized person 获授权人
)kd)v4# authorized representative 获授权代表
%r>vZ/>a authorized share capital 法定股本
w?5b: W, automated quotation system 自动报价系统
/vQ^>2X% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
MDB}G
' 自动交易系统〔香港期货交易所有限公司〕
W5x]bl# automatic adjustment mechanism 自动调整机制
UGN. ]#"# automatic adjustment system 自动调整系统
&R8zuD`# Automatic Clearing House 自动票据交换所
OE[/sv automatic exchange rates accumulation system 自动化汇率累集系统
zO+nEsf^O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m83i6"!H automatic teller machine [ATM] 自动柜员机
=_UPZ] autopay 自动转帐
)0%<ZVB available assets 可用资产
V3m!dp] available fiscal reserve 现存财政储备
V~+Unn
available profit 可用利润
wWm#[f],? Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
vx
,yz+yP average 平均;平均数;海损
$]T7Iwk average basic salary 平均基本薪金
|fJ,+)_( average consumer expenditure 平均消费开支;一般消费开支
$Z(zO;k. average cost 平均成本
r*3;gyG.,# average cost of land production 增辟土地平均成本
m.$Oo
Mu' average daily turnover 平均每日成交额
{-E{.7 average daily wage rate 平均每日工资率
PCU6E9~t2 average expenditure pattern 平均开支模式
*".7O*jjV average growth rate 平均增长率
59ivL6=3 average net fixed assets 固定资产平均净值
BPPhVE average of relatives 相对价格平均数
7;_5[_ average price 平均价格
I#,,h4C average propensity to consume 平均消费倾向;一般消费倾向
<bid 6Q0| average propensity to save 平均储蓄倾向;一般储蓄倾向
QK@z##U average rate 平均率
zMG4oRPP average revenue 平均收入;平均收益
"90}H0(+ average stock 平均库存;平均存货
:N[2*.c[ average yearly rent 平均年租
.58AXg avoidance of double taxation 避免双重课税
#
I<G:) avoidance of tax 避税