A:
Qc!3y>Y=_ A share A股;甲类股份
3*\Q]|SI! abatement of tax 减税;减扣免税额
T~L V\}h ABN AMRO Bank N.V. 荷兰银行
_<F;&(o above-the-line expenditure 线上项目支出;经常预算支出
3b#L*- above-the-line receipt 线上项目收入;经常预算收入
'Q7^bF^ ABSA Asia Limited 南非联合亚洲有限公司
k'
Fu&r absolute change 绝对数值变更
0WKS absolute expenditure 实际开支
j+3rS absolute guideline figure 绝对准则数字
oclU)f., absolute interest 绝对权益
p_]b=3wt~ absolute order of discharge 绝对破产解除令
Bxw(pACf absolute profit margin 绝对利润幅度
? EHheZ{ absolute value 实值;绝对值
y3j"vKG absolutely vested interest 绝对既得权益
fE)o-q6Z absorbed cost 已吸收成本;已分摊成本
JKrS;J^97v absorption 吸收;分摊;合并
.p o,.} absorption rate 吸收率;摊配率;分摊率
yH43Yo#Rk ACB Finance Limited 亚洲商业财务有限公司
Jd v;+HN[ acceptable form of reciprocity 合理的互惠条件
I
S'Uuuz7g acceptable rate 适当利率;适当汇率
[dz3k@ >0 acceptance agreement 承兑协议
QS\wtTXj acceptance for honour 参加承兑
b5Q>e%i# acceptor 承兑人;接受人;受票人
S3WUccv acceptor for honour 参加承兑人
uM,Ps} accident insurance 意外保险
#pK"
^O*! Accident Insurance Association of Hong Kong 香港意外保险公会
u3,O)[qV accident insurance scheme 意外保险计划
)cP)HbOd= accident year basis 意外年度基准
e3p:lu accommodation 通融;贷款
ITn PF{N accommodation bill 通融票据;空头票据
j!%^6Io4 accommodation party 汇票代发人
UuF(n$B account balance 帐户余额;帐户结余
u-:3C<&> account book 帐簿
XpE847!soL account collected in advance 预收款项
kQ lwl9 account current book 往来帐簿
[Y@>,B!V account of after-acquired property 事后取得的财产报告
:{lP9%J- account of defaulter 拖欠帐目
>}O}~$o account payable 应付帐款
M;OMsRCVO account payee only [A/C payee only] 只可转帐;存入收款人帐户
5E~^-wX account receivable 应收帐款
&(32s! qH account receivable report 应收帐款报表
o59$vX, account statement 结单;帐单;会计财务报表
mb1c9 account title 帐户名称;会计科目
f^u-Myk accountant's report 会计师报告
nu-&vX Accountant's Report Rules 会计师报告规则
d(ypFd9z accounting and auditing procedure 会计与审计程序;会计与核数程序
b l+g7 g; Accounting Arrangements 《会计安排》
J,u-)9yBA< accounting basis 会计基础
Ov?J"B'F accounting by Official Receiver 破产管理署署长呈交的帐目
$of2 lA Accounting Circular 《会计通告》
DC-d@N+ accounting class 会计类别
Myiv#rQ) accounting date 记帐日期;会计结算日期
iQ2j ejd3( accounting for money 款项核算
fbbbTZy Accounting Officer 会计主任
9`Fw}yAt accounting period 会计报告期;会计期
9:VUtx#}2 accounting policy 会计政策;会计方针
x(eX.>o\ accounting practice 会计惯例
/"u37f?[^ accounting principle 会计准则
h"0)spF"d accounting record 会计记录
*0eU_*A^zO accounting report 会计报告
ArNQ}F/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pe+h8 Accounting Society of China 中国会计学会
T>L?\- accounting statement 会计报表
.1{{E8Fj accounting system 会计制度;会计系统
YE{t?Y\5 accounting transaction 会计事项;帐务交易
MsP6C)dz accounting treatment 会计处理
hdrsa}{g accounting year 会计年度
(4A'$O2 accretion 增值;添加
DmLx"%H3 accrual 应计项目;应累算数目
6:Z8d%Z accrual basis 应计制;权责发生制
xSK#ovH2 accrual basis accounting 应计制会计;权责发生制会计
~tW~%]bs2Q accrue 应累算;应计
%%uE^nX> accrued benefit 应累算利益
DyGls8<\! accrued charges 应计费用
K SOD( accrued cumulative preference share dividend 应累算的累积优先股股息
/kkUEo+ accrued expenses 应累算费用
ZCPUNtOl accrued interest payable 应付利息;应计未付利息
oR=i5lAU accrued interest receivable 应收利息;应计未收利息
`a|&aj0 accrued right 累算权益
'= fk;AiQ accruing profit 应累算的利润
9iZio3m accumulated fiscal reserve 累积财政储备
d`B<\Y#{Us accumulated profit 累积利润;滚存溢利
RK|*yt"f" accumulated reserve 累积储备
Hn(1_I%zF accumulation of surplus income 累积收益盈余
'"\M`G acquired assets 既得资产
{.{Wl,|7 acquisition 收购;购置;取得
tMiIlf!>p acquisition cost 购置成本
F1L[3D^- acquisition expenses 购置费用
~RuX2u-2&u acquisition of 100% interest 收购全部股权
Q,xL8i
M, acquisition of control 取得控制权
E3wL n/< acquisition of fixed assets 购置固定资产
j"69uj` R acquisition of shell “买壳”
.=#jdc/ acquisition price 收购价
$Xu3s~:S act of God 天灾
UGhEaKH~R acting partner 执事合伙人
cA
q3Gh active market 买卖活跃的市场;交投畅旺的市场;旺市
cZ?QI6|[ active partner 积极参与的合伙人
&HM-UC| active trading 交投活跃
$El-pMq actual circulation 实际流通
/;Tc] actual cost 实际成本
g8%O^)d=> actual expenditure 实际开支;实际支出
x [FLV8`b| actual income 实际入息;实际收入;实际收益
xZ9:9/Vg actual market 现货市场
2L^)k?9>g+ actual price 现货价;实际价格
'{,xQf*x actual profit 实际利润
NFs 5XpZ~ actual quotation 实盘;实际价位;实际报价
D%YgS$p[M$ actual year basis 按实际年度计算
fo@^=-4A- actuals 实货
}#O!GG{ actuarial investigation 精算调查
F`nQS&y actuarial principle 精算原则
y~
=H`PAE actuarial report 精算师报告
^[tE^(|T Actuarial Society of Hong Kong 香港精算学会
lrT2*$ w3 actuarial valuation 精算师估值
JF.Lo; actuary 精算师
c~Ka) dF| ad referendum agreement 暂定协议;有待覆核的协定
aKbmj ad valorem duty 从价税;按值征税
\WCQ>c?~ ad valorem duty system 从价税制
)#}>,,S ad valorem fee 从价费
Dsg>~J' ad valorem tariff 从价关税
_8VP'S= additional allowance 额外免税额
yp.K- additional amount for unexpired risk 未过期风险的额外款额
HgF;[rq3Q additional assessable profit 补加应评税利润
Iry$z^ additional assessment 补加评税
@^W`Yg)C additional commitment 额外承担
h4?x_"V" additional commitment vote 额外承担拨款
T
pkSY`T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W_\zx<m additional dependent parent allowance 供养父母额外免税额
V)`2Kw additional provision 额外拨款
B[t^u\Fk additional stamp duty 附加印花税
~7P)$[ additional tax 补加税罚款;补加税款
BX@Iq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Wy}I"q[~So adjudged bankrupt 被裁定破产
I &t~o adjudicated bankrupt 裁定破产人
x *eU~e_jP adjudication fee 裁定费;评定印花税额手续费;评估契据费
E
$@W~).! adjudication of bankruptcy 裁定破产;宣告破产
}rTH<!j adjudication of insolvency 裁定无力偿还债务
V#t_gS adjusted actual 经调整的实数;调整后的实数
o\IMYT adjusted current assets 经调整的流动资产;调整后的流动资产
j i"g)d6 adjusted figure 经调整的数字;调整后的数额
c3A\~tHW adjusted liabilities 经调整的负债;调整后的负债
dj0; tQ=C adjusted loss 经调整的亏损;调整后的亏损
J!6FlcsZm 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
yB*,)x0
@ adjusted profit 经调整的利润;调整后的利润
~C.*Vc?| adjusted surplus 经调整的盈余额;调整后的盈余额
Hcq.Lq;2: adjusted value 经调整的价值;调整后的价值
kN1MPd4Yh adjustment 调整;修订;理算〔保险〕
~GaGDS\V adjustment centre 调剂中心
kI{DxuTad adjustment lag 调整过程的时间差距;调整时差
)D)5
`n) adjustment mechanism 调整机制
p\6cpf adjustment of loss 亏损调整
RpHlq adjustment process 调整过程;调整程序
C_.9qo]DT7 adjustment range 调整幅度
U2oCSo5:3N administered exchange rate 受管制汇率
Y?T{>"_W Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^u/%zL administration expenses 行政费用
y7R#PkQ~ administration fee 手续费;行政费
Hd|l6/[xz administration in bankruptcy 破产管理
$`=p] administration order 遗产管理令
--$o$EP` administrator 管理人;遗产管理人
fV(3RG administrator of the estate 遗产管理人
NWBYpGZx admission of debt 债项承认书
Nkdv'e\ admission of proof 接纳债权证明
8sG3<$Z^ advance 放贷款项;垫付款项;预支款项;预付款项
j]a$RC# advance account 暂支帐目;预付款帐户
THA9OXP advance compensation 预付补偿金
`+JFvn! advance from shareholder 股东垫款
(JhX:1 advance pending reimbursement 预支以待日后付还
|.IH4
K advanced economy 先进经济体系
wucdXj{% advancement 预付;预付财产
CUA @CZ6{ advances warrant 垫款令
f0Q6sV ZHa advancing 贷出
"(koR Q adverse balance 逆差
(}"D x3K adverse exchange 逆汇
g8),$:Uw advertisement addressed to shareholders 在报章刊登的致股东通告
g(DD8;]w< advice for collection 托收通知书
GN.Oa$ advice of drawing 提款通知书;汇票通知书
]6&NIz`:, advice of payment 付款通知
r );R/)& Advisory Committee [Securities and Futures Commission]
j)1y v. 谘询委员会〔证券及期货事务监察委员会〕
bm588UQ Advisory Committee on Diversification 经济多元化谘询委员会
gwZ<$6 affidavit 誓章;遗产申报誓章
&dtk&P{ affidavit of no receipt 述明无收款的誓章
aD/Rr3v> affiliate 联号;联营公司;附属公司
;?6vKpj; affiliated company 附属公司;联号;联营公司
0MQ= Rt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)fH
Q7 affordability 负担能力
r@r%qkh(.@ African Development Bank [AfDB] 非洲开发银行
kH!Z|Ps?R after-acquired property 事后取得的财产
`h}eP[jA after-hours dealing 市后交易
8WP>u8& after-tax profit 税后盈利;税后利润;税后溢利
yTaMlT| agency agreement 代理协议
X/]@EF agency expenses 代理机构的开支
<QtZ6-;_f agency fee 代理费
*2X6;~ Agency Law 《代理法》
^s,3*cAU agent 代理人;承销人
E(qYCafC agent of company 公司代理人
xQ?>72grP agent's fee 代理人费;经纪费
wI#8|,]"z aggregate 总计;总数;总体数字
w$gvgz aggregate amount 总款额;总额
tz1@s nes aggregate assets and liabilities 总体资产与负债
Hg+<GML aggregate at constant price 按固定价格计算的总体数字
[ X*p
[ aggregate demand 总需求
tobE3Od4 aggregate gross position 总持仓量
)W@ug,y aggregate limit 总限额
U~
{k_'-i aggregate of salaries tax 合计薪俸税
,'NasL8?We aggregate performance 总体表现;总体业绩
;!yK~OBxt aggregate supply 总体供应
|1tKQ0jg aggregate surplus 总盈余
3WV(Ok aggregate total 整体总额
!U`&a=k aggregate value 总值;合计价值
K2m>D=w aggregated basis 合计基准
_ %s#Cb aggregated net chargeable income 合计应课税入息实额
QxT'\7f aggregation 合并计算;合计;总和
I?KN7(9u? aggregation of incomes of husband and wife 夫妇入息合并计算
[|\6AIoS aggregation of property 财产的总和
O5dS$[`j\p agio 差价;贴水
Da^q9,| Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;qx#]Z0 < Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r}U6LE?> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
<,.$U\W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q
G)s 《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 4(!z" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IrwQ~z3I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5C w(
4. agreement for a settlement 授产协议
ktu?-?#0, agreement for assignment 转让协议
>OG189O agreement for sale 售卖协议;买卖协议
(qcFGM22U agreement for sale and purchase 买卖协议
AR"2?2<mJ7 agreement for the payment of interest 支付利息协议
KbJ6U75|f agreement for the repayment of money 还款协议
xBHf~:! agreement of reinsurance 再保险协议
= XZU9df Agricultural Bank of China 中国农业银行
tldT(E6
air passenger departure tax 飞机乘客离境税
$`pf!b2Z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
t]c<HDCK airport tax 机场税
'2,~'Zk alcohol duty 酒精税
K5>3 alienation 让与;让渡;转让
^Z (cVg alimony 生活费;赡养费
/08FV|tX) All Ordinaries Index [AOI] 所有普通股指数
Gz`Jzh
j all risks 全险;综合险
)! [B( All Sales Record for Stock Market 《股票市场成交报告》
I=`? 4% Allied Capital Resources Limited 新联财务有限公司
=dm9+ff all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VPCI5mS_ allocation letter 拨款信件
XY0kd&N8 allocation of fund 分配款项;预留款项
2OG/0cP allocation of profit 利润分配;溢利分配
Z;+,hR (( allocation warrant 拨款令
g
pciv allotment 分配;配股
\e
a* allotment notice 股份配售通知;配股通知
"|\hTRQ allotment of shares 股份分配
Nr4Fp`b8 allowable 可获宽免;免税的
3 s\UU2yr allowable business loss 可扣除的营业亏损
-]%EX:bm allowable expenses 可扣税的支出
`&;#A*C0 allowance 免税额;津贴;备抵;准备金
5nPvEN/ allowance for debts 债项的免税额
Kq7r+A allowance for depreciation by wear and tear 耗损折旧免税额
0jp].''RK\ allowance for funeral expenses 殡殓费的免税额
l&& i` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Rsx6vF8]5 allowance for repairs and outgoings 修葺及支出方面的免税额
aru2H6 allowance to debtor 给债务人的津贴
k?cX fj& alteration of capital 资本更改
DVQr7tQf alternate trustee 候补受托人
s'O%@/;J amalgamation 合并
wXNng(M7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y)r`<B ambit of charges 征税范围;收费范围
fb
f&bJT amended valuation 经修订的估值
?!ap@)9 American Commodities Exchange 美国商品交易所
{\Pk;M{Y& American Express Bank Limited 美国运通银行
SiNgV\('U American Stock Exchange 美国证券交易所
^P^"t^O amortization 摊销
.]9`eGVWj amount due from banks 存放银行同业的款项
fWP]{z` amount due from banks abroad 存放海外银行同业的款项
s:<y\1Ay amount due from holding companies 控股公司欠款
<n_?$ TJ amount due from local banks 存放本港银行同业的款项
8YSvBy amount due to banks 银行同业的存款
\:'GAByy amount due to banks abroad 海外银行同业的存款
c coi amount due to holding companies 控股公司存款
1dD%a91 amount due to local banks 本港银行同业的存款
#kQ! GMZH amount due to outport banks 外埠银行同业的存款
CI+)0=`<1B amount for note issue 发行纸币的款额
DzC`yWstP amount of bond 担保契据的款额
g.\b@0Uy' amount of consideration 代价款额
zBm~ J% amount of contribution 供款数额
>$kFYb>~q amount of indebtedness 负债款额
:b9#e g amount of principal of the loan 贷款本金额
{UH45#Ua amount of rates chargeable 应征差饷数额
sta/i?n amount of share capital 股本额
:M6|V_Yp amount of sums assured 承保款额
mB2}(DbhE amount of variation 变动幅度
@Z0. }}Y amount of vote 拨款数额
2 amount payable 应付款额
1uo |a amount receivable 应收款额
=Vh]{y~$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
JKKp5~_~ analysis 分析
+@$VJM%^7b ancillary risk 附属风险
fe\'N4 annual account 周年帐目;周年帐目报表;年度决算;年结
^uo,LTq+ annual accounting date 年结日期
qX&+ annual allowance 每年免税额;年积金;年度津贴;年津
Fpo}UQQbc annual balance 年度余额
N+V#=Uy annual disposable income 每年可动用收入
?23J(;)s annual estimates 周年预算
Qc33CA annual fee 年费
9X[378f+( annual general meeting 周年大会
l="(Hp%b annual growth rate 年增率;每年增长率
i~GW annual long-term supplement 长期个案每年补助金
2SU'lh\E annual pensionable emolument 可供计算退休金的年薪
6oKlr,. annual report 年报
`-nSH)GBM Annual Report on the Consumer Price Index 《消费物价指数年报》
nUY)LnI annual return 周年报表;周年申报表;每年报税表格
)~P<ruk>,C Annual Return Rules 《周年报表规则》
Bl)D/ annual review of consumer prices 每年消费物价回顾
DN8I[5O annual roll-forward basis 逐年延展方式
w2$ L;q annual salary 年薪
?:q"qwt$F annual statement 年度报表;年度决算表
0#c-qy 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
:z?T/9,C annuitant 年金受益人
.yzXw8~S annuity 年金
**AJFc annuity contract 年金合约
qPN annuity on human life 人寿年金
5m;pHgkb antecedent debt 先前的债项
p-C{$5&
O1 ante-dated cheque 倒填日期支票
1>_$O|dE anticipated expenditure 预期开支
-vT$UP anticipated net profit 预期纯利
<q MX,h2 anticipated revenue 预期收入
4&]NC2I anti-inflation measure 反通货膨胀措施
F0m[ls$ anti-inflationary stance 反通货膨胀立场
D9(4%^HxV1 apparent deficit 表面赤字
fk#Ggp< apparent financial solvency 表面偿债能力
.>`7d=KT apparent partner 表面合伙人
"{{@N4^ application for personal assessment 个人入息课税申请书
5W{|?l{ application of fund 资金应用
54JI/!a application to release as liquidator and to destruct the books of accounts and documents
b9f5 申请免除清盘人职务及毁灭帐簿与文件
v&^N +>p appointed actuary 委任精算师
}WQ:Rmi appointed auditor 委任核数师;委任审计师
Rlr[uU_ appointed trustee 委任的受托人
e mq%"
;. appointer 委任人
6yaWxpW apportioned pro rata 按比例分摊
F7p`zf@O] apportionment 分配;分摊
?s 0")R& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=c[mch%E apportionment formula 分摊方程式
a0FU[*q apportionment of estate duty 遗产税的分摊
5o|u!#6 appraisal 估价;评估
Mf:x9# appreciable growth 可观增长
TI'~K}Te appreciable impact 显着影响
|?fc]dl1] appreciable increase 可观增长
KbRKPA` appreciation 增值;升值
,g)9ZP.F appreciation against other currencies 相对其他货币升值
4_eFc$^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}>Lz\.Z/+[ appreciation tax 增值税
la!rg#)-X appropriation 拨款;拨用;拨付
qmpU{fs appropriation account 拨款帐目
qr/N ?, Appropriation Bill 拨款法案
b~G|Bhxa appropriation-in-aid system 补助拨款办法
iu,Bmf^oD approved assets 核准资产
64!V8&Ay approved basket stock 认可一篮子证券
E }w<-]8 approved budget 核准预算
Lop=._W approved charitable donation 认可慈善捐款
#KSB% approved charitable institution 认可慈善机构
[TpW$E0H approved currency 核准货币;认可货币
i
`8Y/$aT approved estimates 核准预算
w*N9p8hb] approved estimates of expenditure 核准开支预算
T\HP5& approved overseas insurer 核准海外保险人
UUql"$q approved overseas trust company 核准海外信托公司
Yc'7F7.<6 approved pooled investment fund 核准汇集投资基金
<Gu dx>I approved provident fund scheme 认可公积金计划
BUKh5L approved provision 核准拨款
65A>p:OO approved redeemable share 核准可赎回股份
;,&1 approved regional stock 认可地区性证券
k@R)_,2HH approved retirement scheme 认可退休金计划
\E<)B# approved subordinated loan 核准附属贷款
0:Lm=9o arbitrage 套戥;套汇;套利
4B8{\"6 arbitrageur 套戥者;套汇者
A&0sD}I\K arbitrary amount 临时款项
{=d\t<p*n arrangement 措施;安排;协定
2\!.w^7'^T arrears 欠款
C44Dz.rs arrears of pay 欠付薪酬
L``K. DF arrears of revenue 逾期未收税款;逾期未收的帐项
~F]- +| articles of association 组织章程;组织细则;组织章程细则
B6Tn8@O Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Zt[1RMO ascertainment of profit 确定利润
4d3PF`,H` "Asia Clear" “亚洲结算系统”
MhB kr{8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
CLD*\)QD\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7QRtNYo#\ Asian Development Fund [ADF] 亚洲发展基金
r).S/ Asian dollar bond 亚洲美元债券
|v{a5|<E Asian dollar market 亚洲美元市场
I|$_[Sw Asian dollar rate 亚洲美元利率
#PmF@
CHR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vexQP}N0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
GRj{*zs asked price 沽盘;喊价;索价;卖方报价
|xaA3UA assessable income 应评税入息
aARm nV assessable loss 应评税亏损
#,qikKjt2 assessable profit 应评税利润
U07n7`2w assessable value 应评税值
^IM;D)X&: assessed profit 估定利润
#tBbvs+% assessed value 经评估价值
rq6(^I assessment 评税;评定;估价;评税单
A\.M/)Qo assessment number 评税编号;估价编号
*4[3?~_B#6 assessment of additional tax 补加税评税
:/Nz' n assessment of performance 业绩评估;实绩评价
7z6y n=B Assessor 评税主任
@v2kAOw[ asset price bubbles 资产价格泡沫
J2H8r 'T asset-backed securities 具资产保证的证券
./ib{ @A. assets accretion 资产增值
Q_1EAxt assets and liabilities 资产与负债
B69 NL assets betterment statement 资产递增表;资产改进表
=J?<M?ugf assets lending 实物放款;有抵押贷款
/)y~%0 assets of the company passing on the death 死者去世时转移的公司资产
L1"X`Pz[} assets pledged as security for liabilities 用作负债抵押的资产
,)Z^b$H] assets portfolio 资产投资组合
Mp$ uEi assets price 资产价格
r0j:ll d assets quality 资产质素
TiF$',WMv assets realization 资产变现
sbNCviKP assets refinancing arrangement 资产再集资安排
IEeh)aj[ assets securitization 资产证券化
M6|Q~8$ assets situated outside Hong Kong 在香港以外地方的资产
hlkf|H assets stripping 削减资产;拆卖资产
*+qXXCA assets value 资产值
haa[ob6T assignee 承让人
**0Y*Ax@ assignment 转让;转让书;转让契
<6n(a)L1 assignment of interest 权益转让
-F|(Y1OE assignment of letters patent and trade mark 专利证书及商标转让
|TEf? <"c assignment of property 物业转让;物业转让书
$+[HJ{ assignment right 转让权
)X| uOg&| assignor 转让人
0V srAV0 associate 有联系的人;有关连人士;相联者;合伙人;联系人
uu=e~K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bUz7!M$ associate member 附属会员
&sWq SS associated body corporate 相联法人团体
{n%F^ky+7 associated company 相联公司;联属公司
tM]qR+ associated corporation 相联法团
pU`Q[HOs Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O-bC+vB]M 公认会计师公会〔英国〕
cy/;qd+!M Association of Futures Exchange Brokers 香港期货经纪协会
WZ"x\K-; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"o}3i!2Qr association of underwriters 承保人组织
YJXh|@LT assumption of control 接管
M.!U;U<? assurance 担保;保险;转易;转易书
o& $Fc8bH assurance of interest 权益的转易
oe4Fy}Y_; at 19XX price 按一九XX年价格计算
eSywWSdf0 at a discount 按赔价计算;按贴水价格计算;打折扣
!>;p^^e at a premium 按溢价计算;按升水价格计算
Al'
sY^B at call 通知付款;按通知
{o5E#<) at constant market price 按固定市价计算
:)?w2'O at constant price 按固定价格计算
_i6G)u&N at cost 按成本计算
6#.z:_ at current market price 按当时市价计算;按现时市价计算
^B>
4:+^ at current price 按当时价格计算;按现时价格计算
0D:J d6\ at factor cost 按要素成本计算;按生产要素成本计算
RP z0WP at money-of-the-day price 按付款当日价格计算
m_Z%[@L at or better 按指定或较佳价位〔买卖指令〕
I6'U[)% at par 按面值计算;平价
Nm:nSqc at sight 见票即付
,S}[48$ at the close 按收市盘
!2tZ@ p| at the opening 按开市盘
*#+XfOtF attestation 见证;见证条款
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ca* at-the-money option 平价期权
@B*?owba> attorney 受权人;受托代表人
6#KRI%adw` attornment 新拥有人承认书
2|kx:^D p attributable profit 可归属利润
KE&Y~y8O\ attributable share value 可归属股份价值
#:w/vk Auckland Stock Exchange 奥克兰证券交易所
%{5mkO&,2 auction 拍卖
Pc`d@q auctioneer 拍卖商
t!AHTtI audit 审计;核数
D%Hz'G0| Audit Commission 审计署
TJp( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,cYU 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〕
?msx audit review 帐目审查
,X)0+DNsq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=Qp~@k=2 audited account 审计帐目;经审计的帐目
c*9RzD#Zj audited annual account 经审计的周年帐目
&M*&oi ( audited balance sheet 经审计的资产负债表
yfnqu4Cn auditor 核数师;核数主任;审计师
|\*7J!Liv auditor's certificate 核数师证明书;审计师证明书
Q: [d auditor's report 核数师报告;审计师报告
Se%FqI Aussie bond 澳元债券
`BmAu[(e& austerity budget 紧缩预算
q!$?G]-% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x4pl#~Su Australia All Ordinaries Index 澳洲所有普通股票指数
[58xT>5`m Australian Dollar [AUD] 澳元
"/[-U;ck Australian Options Market 澳大利亚期权市场
L8Z[Ly+_ Australian Securities Commission 澳洲证券事务监察委员会
iL)q':xz Australian Society of Certified Practising Accountants 澳洲执业会计师公会
iXqc$!lTH Australian Stock Exchange 澳大利亚证券交易所
!r,ZyJU Austrian Schilling [ATS] 奥地利先令
#'mb9GWD3 authentication 认证;鉴证
$C##S@ authority to purchase 委托购买证;委购书
t IdH?x authorization 认可;核准;授权;授权书
.1XZ9M authorization by direction 指示授权
-P]J:7*0?\ authorization by instruction 指令授权
/x"gpKwsB authorization by warrant 令状授权
@`t)ly#N authorization of unit trust 单位信托的认可
Vrf2%$g authorized agent 指定代理人
)Mx[;IwE authorized capital 法定资本
cYFR.~p authorized clerk 出市员
U\&kT/6vh authorized dealer 认可交易商
R0(Nw7!d/[ authorized financial institution 认可财务机构
#r `hK) authorized fund 认可基金
z1aApS authorized fund house 获授权的基金公司;认可基金公司
L"rLalUw authorized institution 认可机构
yK+76\} I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kzZtKN9Az authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|{k;pfPV authorized insurer 获授权保险人;获认可承保人
VZ&>zF authorized investment 特准投资项目
?D/r1%Z authorized person 获授权人
0|nvi=4~e| authorized representative 获授权代表
B!K{y>|. authorized share capital 法定股本
I1=YSi;A automated quotation system 自动报价系统
S
U~vS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#IDDKUE 自动交易系统〔香港期货交易所有限公司〕
2mP|
hp? automatic adjustment mechanism 自动调整机制
%L+/GtxK automatic adjustment system 自动调整系统
DZ?>9W{ Automatic Clearing House 自动票据交换所
JAj<*TB.% automatic exchange rates accumulation system 自动化汇率累集系统
+ ^{;o0kcx Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
WZ&/l 65J automatic teller machine [ATM] 自动柜员机
x2ln$dSy7 autopay 自动转帐
ELeR5xT available assets 可用资产
"5BgajrB available fiscal reserve 现存财政储备
&ME[H available profit 可用利润
+?zyFb]Km Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
lb2mWsg" average 平均;平均数;海损
]^Z7w`=%5 average basic salary 平均基本薪金
Mc oHV]x average consumer expenditure 平均消费开支;一般消费开支
l]Jk
}. average cost 平均成本
a"&@G=M@d average cost of land production 增辟土地平均成本
e2*0NT^R average daily turnover 平均每日成交额
|jJC~/WR average daily wage rate 平均每日工资率
G5egyP; average expenditure pattern 平均开支模式
7=0uG average growth rate 平均增长率
r+3V+:f average net fixed assets 固定资产平均净值
M.zS + average of relatives 相对价格平均数
8Y3c,p/gS> average price 平均价格
%+|k>?&z7 average propensity to consume 平均消费倾向;一般消费倾向
z{bMW^F average propensity to save 平均储蓄倾向;一般储蓄倾向
.*:SZ3v average rate 平均率
m=Y9s B average revenue 平均收入;平均收益
qEX2K^y'4" average stock 平均库存;平均存货
@4^5C- average yearly rent 平均年租
9E)*X avoidance of double taxation 避免双重课税
$TU=^W)X avoidance of tax 避税