A:
O[$&]>x]] A share A股;甲类股份
5*~G7/hT abatement of tax 减税;减扣免税额
3C5<MxtK
ABN AMRO Bank N.V. 荷兰银行
edA.Va|0 above-the-line expenditure 线上项目支出;经常预算支出
:dB6/@fW above-the-line receipt 线上项目收入;经常预算收入
ZXp=QH+f ABSA Asia Limited 南非联合亚洲有限公司
z`'{l{ absolute change 绝对数值变更
@'dtlY5; absolute expenditure 实际开支
I>:M1Yc0 absolute guideline figure 绝对准则数字
*;Sj&O absolute interest 绝对权益
b1_HDC( absolute order of discharge 绝对破产解除令
*_@8 v? absolute profit margin 绝对利润幅度
|LWG7
ZE absolute value 实值;绝对值
]M#_o] absolutely vested interest 绝对既得权益
`N$<]i]s5 absorbed cost 已吸收成本;已分摊成本
gLU #\d] absorption 吸收;分摊;合并
}ufH![|[r absorption rate 吸收率;摊配率;分摊率
rtC.!].;% ACB Finance Limited 亚洲商业财务有限公司
iE>T5XV8$B acceptable form of reciprocity 合理的互惠条件
tK0?9M.) acceptable rate 适当利率;适当汇率
|s=)*DZv acceptance agreement 承兑协议
[$f acceptance for honour 参加承兑
Bh<)e5lP: acceptor 承兑人;接受人;受票人
fsb_*sh& acceptor for honour 参加承兑人
r;SA1n# accident insurance 意外保险
d'q,:="c Accident Insurance Association of Hong Kong 香港意外保险公会
?bW|~<X~ accident insurance scheme 意外保险计划
u6;SgPw accident year basis 意外年度基准
QF
Vy2 q accommodation 通融;贷款
r+ k5Bk' accommodation bill 通融票据;空头票据
oF8#gn_ accommodation party 汇票代发人
|cUTP!iy account balance 帐户余额;帐户结余
N"@aisi) account book 帐簿
yMB*/vs account collected in advance 预收款项
Ar,B7-F! account current book 往来帐簿
kg1z"EE account of after-acquired property 事后取得的财产报告
@.@O# account of defaulter 拖欠帐目
UTC|8 account payable 应付帐款
$QN}2lJ> account payee only [A/C payee only] 只可转帐;存入收款人帐户
#[ipJ % account receivable 应收帐款
G?v]p~6 account receivable report 应收帐款报表
>+LFu?y account statement 结单;帐单;会计财务报表
R$sG*=a!8j account title 帐户名称;会计科目
IXc"gO accountant's report 会计师报告
[AA'Ko Accountant's Report Rules 会计师报告规则
*`7cvt5]IM accounting and auditing procedure 会计与审计程序;会计与核数程序
7G zf>n Accounting Arrangements 《会计安排》
fIWOo >)D accounting basis 会计基础
4'_PLOgnX accounting by Official Receiver 破产管理署署长呈交的帐目
1U^;fqvja Accounting Circular 《会计通告》
ef *Vs accounting class 会计类别
vu Vcv
accounting date 记帐日期;会计结算日期
H}Z\r2 accounting for money 款项核算
5R"iF+p4 Accounting Officer 会计主任
t Y'fFz^Ho accounting period 会计报告期;会计期
fq-e2MCX5 accounting policy 会计政策;会计方针
Bs:INvhYW accounting practice 会计惯例
f_I6g uDPz accounting principle 会计准则
xJlf}LEyF accounting record 会计记录
* `1W}) accounting report 会计报告
/N>f#:} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o-H\vtOjE Accounting Society of China 中国会计学会
sba+J:#w accounting statement 会计报表
/?C}PM accounting system 会计制度;会计系统
8&t3a+8l accounting transaction 会计事项;帐务交易
*.qm+#8W accounting treatment 会计处理
'So,*>]63 accounting year 会计年度
mO=bq4! accretion 增值;添加
#6* j+SX^ accrual 应计项目;应累算数目
LpN_s# accrual basis 应计制;权责发生制
2SVBuV/R accrual basis accounting 应计制会计;权责发生制会计
}M*yE]LL;Z accrue 应累算;应计
,aq0Q<}~lc accrued benefit 应累算利益
^/b3_aM5d accrued charges 应计费用
'~{bq'7`m accrued cumulative preference share dividend 应累算的累积优先股股息
^qvN:v$1 accrued expenses 应累算费用
u]RI,3Z accrued interest payable 应付利息;应计未付利息
8=\}#F accrued interest receivable 应收利息;应计未收利息
dX^ ^
@7 accrued right 累算权益
(]ToBju accruing profit 应累算的利润
kn9ul3c accumulated fiscal reserve 累积财政储备
)jc`_{PQg accumulated profit 累积利润;滚存溢利
F/.nr accumulated reserve 累积储备
*ETSx{)8 accumulation of surplus income 累积收益盈余
))ArM-02 acquired assets 既得资产
]l/ PyX acquisition 收购;购置;取得
t`%Xxxu acquisition cost 购置成本
3}hJ`xQ acquisition expenses 购置费用
oA+/F]XJ acquisition of 100% interest 收购全部股权
!79eF) acquisition of control 取得控制权
-9)H[}. acquisition of fixed assets 购置固定资产
:Q]P=-Y8 acquisition of shell “买壳”
>x'R7z23 acquisition price 收购价
l|{q8i#4V act of God 天灾
X3mHg5zt acting partner 执事合伙人
|YEq<wbQ active market 买卖活跃的市场;交投畅旺的市场;旺市
P]cC2L@Vbi active partner 积极参与的合伙人
;[)O{%s active trading 交投活跃
L/*D5k%J actual circulation 实际流通
f
N_8HP6& actual cost 实际成本
2;2FyKF ( actual expenditure 实际开支;实际支出
{$AwG#kt actual income 实际入息;实际收入;实际收益
m-u3 ^\' actual market 现货市场
1|bg;X9+ actual price 现货价;实际价格
tleWJR8oc actual profit 实际利润
Rq`d I~5!b actual quotation 实盘;实际价位;实际报价
4 x|yzUx actual year basis 按实际年度计算
4J5 RtK actuals 实货
2UbTKN actuarial investigation 精算调查
#EG$HX] actuarial principle 精算原则
lD9QS ; actuarial report 精算师报告
IEmjWw4 Actuarial Society of Hong Kong 香港精算学会
2p|ed=ly% actuarial valuation 精算师估值
u,~/oTgO actuary 精算师
z ?L]5m`H ad referendum agreement 暂定协议;有待覆核的协定
?Z(xu~^/ ad valorem duty 从价税;按值征税
X:2)C-l? ad valorem duty system 从价税制
7ILb&JQ!%{ ad valorem fee 从价费
JfLoGl;pm ad valorem tariff 从价关税
X+7@8)1( additional allowance 额外免税额
8{4SaT.-Rm additional amount for unexpired risk 未过期风险的额外款额
rK~Obv additional assessable profit 补加应评税利润
g>*P}r~;^b additional assessment 补加评税
2I$-&c] additional commitment 额外承担
JavSR1_ additional commitment vote 额外承担拨款
_=YHO. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qxbGUyH== additional dependent parent allowance 供养父母额外免税额
Um%$TGw5 additional provision 额外拨款
R1?LB"aN additional stamp duty 附加印花税
h?7@]&VJ additional tax 补加税罚款;补加税款
AFdBf6/"i Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Vw";< <0HZ adjudged bankrupt 被裁定破产
?s]+2Tq adjudicated bankrupt 裁定破产人
M$Or|HTG adjudication fee 裁定费;评定印花税额手续费;评估契据费
wA< Fw
) adjudication of bankruptcy 裁定破产;宣告破产
HDHC9E6 adjudication of insolvency 裁定无力偿还债务
H^fErl adjusted actual 经调整的实数;调整后的实数
68QA%m'J adjusted current assets 经调整的流动资产;调整后的流动资产
UPcx xtC adjusted figure 经调整的数字;调整后的数额
'U*Kb adjusted liabilities 经调整的负债;调整后的负债
-'Oq.$Qq adjusted loss 经调整的亏损;调整后的亏损
|R3A$r#- 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
} m&La4E adjusted profit 经调整的利润;调整后的利润
\1nj=ca? adjusted surplus 经调整的盈余额;调整后的盈余额
yL#2|t( adjusted value 经调整的价值;调整后的价值
dQ-:]T ( adjustment 调整;修订;理算〔保险〕
dOFK; adjustment centre 调剂中心
o2_mcJ adjustment lag 调整过程的时间差距;调整时差
^oXLk&d adjustment mechanism 调整机制
^3lEfI<pBm adjustment of loss 亏损调整
Dssecc' adjustment process 调整过程;调整程序
bM>5=Zox adjustment range 调整幅度
n-x%<j(Xf administered exchange rate 受管制汇率
ay>u``$R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8m*uT< 5D administration expenses 行政费用
q~6((pWi| administration fee 手续费;行政费
eUEO~M2&U{ administration in bankruptcy 破产管理
JXAH/N&i administration order 遗产管理令
b
|JM4jgK administrator 管理人;遗产管理人
;t5e] administrator of the estate 遗产管理人
hZ~\Z
S7 admission of debt 债项承认书
"zx4k8 admission of proof 接纳债权证明
"PfNC<MQo advance 放贷款项;垫付款项;预支款项;预付款项
&pN/+,0E advance account 暂支帐目;预付款帐户
Q}|QgN advance compensation 预付补偿金
\{{i:&] H advance from shareholder 股东垫款
't#E-+o advance pending reimbursement 预支以待日后付还
o06vC advanced economy 先进经济体系
Av,E|C advancement 预付;预付财产
YdF\*tZ advances warrant 垫款令
tish%Qnpd advancing 贷出
-J(93@X9 adverse balance 逆差
jQi)pVT^ adverse exchange 逆汇
5o2|QL advertisement addressed to shareholders 在报章刊登的致股东通告
a9niXy}a( advice for collection 托收通知书
egh_1Wg2a advice of drawing 提款通知书;汇票通知书
`>N_A!pr` advice of payment 付款通知
>?)Df(n(9 Advisory Committee [Securities and Futures Commission]
e> Q_&6L 谘询委员会〔证券及期货事务监察委员会〕
m8NKuhu Advisory Committee on Diversification 经济多元化谘询委员会
[.LbX`K: affidavit 誓章;遗产申报誓章
{3){f;b affidavit of no receipt 述明无收款的誓章
b5Vn _;V* affiliate 联号;联营公司;附属公司
ofHe8a8 affiliated company 附属公司;联号;联营公司
5|Hz$oU affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+5oK91o[y affordability 负担能力
f,WAl\ African Development Bank [AfDB] 非洲开发银行
6\GL|#G after-acquired property 事后取得的财产
(f>~+-IL after-hours dealing 市后交易
!)+8:8H' after-tax profit 税后盈利;税后利润;税后溢利
L_QJS2 agency agreement 代理协议
Hribk[99 agency expenses 代理机构的开支
WJF#+)P:Y agency fee 代理费
=.yKl*WV{ Agency Law 《代理法》
Y/Q/4+ agent 代理人;承销人
2-x#|9
agent of company 公司代理人
Y=tx
kN agent's fee 代理人费;经纪费
i2Cw#x0s aggregate 总计;总数;总体数字
7FvtWE* aggregate amount 总款额;总额
7^*[ XH aggregate assets and liabilities 总体资产与负债
3e7P
w`gLl aggregate at constant price 按固定价格计算的总体数字
a534@U4, aggregate demand 总需求
j/PNi@ aggregate gross position 总持仓量
zD%@3NA41 aggregate limit 总限额
_7Rp.)[& aggregate of salaries tax 合计薪俸税
o<\9OQ0 aggregate performance 总体表现;总体业绩
KL4vr|i, aggregate supply 总体供应
7qT>wCVT aggregate surplus 总盈余
U3 y-cgE aggregate total 整体总额
?/ Cl aggregate value 总值;合计价值
+ht{ARX2( aggregated basis 合计基准
i{5,mS& aggregated net chargeable income 合计应课税入息实额
M73d^z aggregation 合并计算;合计;总和
}J-+^ aggregation of incomes of husband and wife 夫妇入息合并计算
\g<=n&S? aggregation of property 财产的总和
_pe_w{V-b6 agio 差价;贴水
zf}X%tp 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》
WPu{
]<pl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R1lC_G] 《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》
Mz#<Vm4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L6E8A?>5rD 《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》
[mJmT-> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bUBQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*D6X&Hg&5 agreement for a settlement 授产协议
F|3iKK022 agreement for assignment 转让协议
Hd9vS"TN] agreement for sale 售卖协议;买卖协议
[/iT D=O, agreement for sale and purchase 买卖协议
4A@77#:J5 agreement for the payment of interest 支付利息协议
TqN4OkCm/ agreement for the repayment of money 还款协议
TE!+G\@ agreement of reinsurance 再保险协议
By7?<A Agricultural Bank of China 中国农业银行
+M/1,& air passenger departure tax 飞机乘客离境税
!.}ZlA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r}]%(D](v airport tax 机场税
F#^<t$5t alcohol duty 酒精税
@#CZ7~Hn alienation 让与;让渡;转让
4IH,:w=ofN alimony 生活费;赡养费
%pk'YA{M)q All Ordinaries Index [AOI] 所有普通股指数
sN%#e+(= all risks 全险;综合险
qPI1\!z6 All Sales Record for Stock Market 《股票市场成交报告》
ZI>')T<@j" Allied Capital Resources Limited 新联财务有限公司
JX! @j3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
q+}KAk|]V allocation letter 拨款信件
7Fd`MTo allocation of fund 分配款项;预留款项
quGvq"Y> allocation of profit 利润分配;溢利分配
0/@ ^He8l allocation warrant 拨款令
ZgD%*bH*B allotment 分配;配股
FC BsC# allotment notice 股份配售通知;配股通知
xq<3*Bcw allotment of shares 股份分配
<*'%Xgm allowable 可获宽免;免税的
qVDf98 allowable business loss 可扣除的营业亏损
yy*8Aw} allowable expenses 可扣税的支出
o&Vti"fpC allowance 免税额;津贴;备抵;准备金
Zl4X,9Wt allowance for debts 债项的免税额
bB->7.GXu allowance for depreciation by wear and tear 耗损折旧免税额
ZD(VH6<g% allowance for funeral expenses 殡殓费的免税额
p6Ie ?Gg allowance for inflation 为通货膨胀而预留的款项;通胀准备金
m2|%AD allowance for repairs and outgoings 修葺及支出方面的免税额
V@C8HTg
allowance to debtor 给债务人的津贴
4
[K"e{W3 alteration of capital 资本更改
6#SUfK; alternate trustee 候补受托人
g,61'5\ amalgamation 合并
ah9P
C7[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:Ou[LF.O ambit of charges 征税范围;收费范围
,^K}_z\9f amended valuation 经修订的估值
A$=h'!$ American Commodities Exchange 美国商品交易所
%&[=%zc American Express Bank Limited 美国运通银行
}8e_ American Stock Exchange 美国证券交易所
aF!Im} amortization 摊销
aB*'DDlx"r amount due from banks 存放银行同业的款项
)nM<qaI{ amount due from banks abroad 存放海外银行同业的款项
}gR!]Cs)^ amount due from holding companies 控股公司欠款
!CGpE=V amount due from local banks 存放本港银行同业的款项
z?I"[M amount due to banks 银行同业的存款
]I<w;.z amount due to banks abroad 海外银行同业的存款
km,I75o. amount due to holding companies 控股公司存款
y:Ne}S*ncE amount due to local banks 本港银行同业的存款
.X](B~\! amount due to outport banks 外埠银行同业的存款
pg9feIW1 amount for note issue 发行纸币的款额
fuQk}OW{ amount of bond 担保契据的款额
][TA7pDPV amount of consideration 代价款额
W Yo>Md
8 amount of contribution 供款数额
o^8Z cN> amount of indebtedness 负债款额
9pMXjsE amount of principal of the loan 贷款本金额
S\dG>F>S amount of rates chargeable 应征差饷数额
7zcmv"` amount of share capital 股本额
Xf%vfAf amount of sums assured 承保款额
9@^N*
E+ amount of variation 变动幅度
-SlAt$IJ amount of vote 拨款数额
Is[n7Q amount payable 应付款额
3\2^LILLO amount receivable 应收款额
1/tyne=m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`P/87=h analysis 分析
#\l#f8(l ancillary risk 附属风险
VoC|z Rd_ annual account 周年帐目;周年帐目报表;年度决算;年结
yW]>v>l:Eg annual accounting date 年结日期
<0btwsv} annual allowance 每年免税额;年积金;年度津贴;年津
+|6E~#zklY annual balance 年度余额
Sah!|9 annual disposable income 每年可动用收入
9 Eqv^0u annual estimates 周年预算
49tJ+J- N annual fee 年费
"BA& annual general meeting 周年大会
:/\KVz'fw} annual growth rate 年增率;每年增长率
kk$D:UQX annual long-term supplement 长期个案每年补助金
,X)/ T!ff annual pensionable emolument 可供计算退休金的年薪
eHc.#OA& annual report 年报
?`3G5at)9f Annual Report on the Consumer Price Index 《消费物价指数年报》
#:E^($v annual return 周年报表;周年申报表;每年报税表格
sB=s .`9 Annual Return Rules 《周年报表规则》
,?c=v`e annual review of consumer prices 每年消费物价回顾
lGXr-K?+Y annual roll-forward basis 逐年延展方式
Ij?Qs{V annual salary 年薪
"\O{!Hj8 annual statement 年度报表;年度决算表
@@5JuI-! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
c?}{>ig/) annuitant 年金受益人
xgJyG.? annuity 年金
wpf annuity contract 年金合约
gJg%3K~, annuity on human life 人寿年金
ow7*HN* antecedent debt 先前的债项
')Qb,#/,% ante-dated cheque 倒填日期支票
)VeeAu)p anticipated expenditure 预期开支
JpZ3T~Wrf anticipated net profit 预期纯利
yHs'E4V`$ anticipated revenue 预期收入
kf1 ( anti-inflation measure 反通货膨胀措施
ch)#NHZ9F anti-inflationary stance 反通货膨胀立场
"Xj>dB1~ apparent deficit 表面赤字
D6:"k
2 apparent financial solvency 表面偿债能力
-c
p)aH) apparent partner 表面合伙人
7
aN}lQM application for personal assessment 个人入息课税申请书
]//Dd/L6 application of fund 资金应用
i|N(=Z= application to release as liquidator and to destruct the books of accounts and documents
&t@|/~%[ 申请免除清盘人职务及毁灭帐簿与文件
QuBaG< appointed actuary 委任精算师
7!q.MOYm appointed auditor 委任核数师;委任审计师
x?2y^3<5 appointed trustee 委任的受托人
vJg^uf) appointer 委任人
$Hal] apportioned pro rata 按比例分摊
`_E@cZ4 apportionment 分配;分摊
, R $ZZ4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bX`VIFc apportionment formula 分摊方程式
.xg, j{%( apportionment of estate duty 遗产税的分摊
2KQpmNN appraisal 估价;评估
Os)}kkja appreciable growth 可观增长
q&V=A[<rz appreciable impact 显着影响
vLQh r&I appreciable increase 可观增长
ZZU"Q7`^ appreciation 增值;升值
bEl)/z*gy/ appreciation against other currencies 相对其他货币升值
2@a]x( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sRSy++FRF appreciation tax 增值税
r8vF I6J appropriation 拨款;拨用;拨付
"%)^:('Ki appropriation account 拨款帐目
K*oWcsu Appropriation Bill 拨款法案
J@Qw6J appropriation-in-aid system 补助拨款办法
5#$5ct approved assets 核准资产
av}pT)]\
approved basket stock 认可一篮子证券
]y<<zQ_fhY approved budget 核准预算
zP#%ya:I approved charitable donation 认可慈善捐款
1}jwv_0lL approved charitable institution 认可慈善机构
APY*SeIV approved currency 核准货币;认可货币
~
H $q approved estimates 核准预算
Uv(Uj3D approved estimates of expenditure 核准开支预算
^6Y:9+ approved overseas insurer 核准海外保险人
'>"-e'1m( approved overseas trust company 核准海外信托公司
5:~BGK&{Y approved pooled investment fund 核准汇集投资基金
m'ykDK\B approved provident fund scheme 认可公积金计划
*m`KY)b=l approved provision 核准拨款
&HYs^|ydrr approved redeemable share 核准可赎回股份
L
}&$5KiwV approved regional stock 认可地区性证券
wE J?Y8 approved retirement scheme 认可退休金计划
($Y6hn+ approved subordinated loan 核准附属贷款
a%)-iL
X8& arbitrage 套戥;套汇;套利
|T^c(RpOE arbitrageur 套戥者;套汇者
*8j2iu-| arbitrary amount 临时款项
P]||Xbbp arrangement 措施;安排;协定
X00!@
^g arrears 欠款
w|WehNGr arrears of pay 欠付薪酬
f
iu?mb=* arrears of revenue 逾期未收税款;逾期未收的帐项
jwZBWt )5 articles of association 组织章程;组织细则;组织章程细则
w65D;9/; Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
:{KoZd ascertainment of profit 确定利润
\hFIg3 "Asia Clear" “亚洲结算系统”
m\?H
<o0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Jp]eFaqp Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7cMSJM(]G Asian Development Fund [ADF] 亚洲发展基金
'}$$o1R Asian dollar bond 亚洲美元债券
-%t2_g, Asian dollar market 亚洲美元市场
_ya_Jf* Asian dollar rate 亚洲美元利率
'hl4cHk14 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J,j! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l-RwCw4f asked price 沽盘;喊价;索价;卖方报价
"1Oe
bo2 assessable income 应评税入息
2q,> *B? assessable loss 应评税亏损
$E]WU?U assessable profit 应评税利润
U#U nM,3% assessable value 应评税值
and)>$)| assessed profit 估定利润
sZ9VXnz24 assessed value 经评估价值
6_h'0~3?` assessment 评税;评定;估价;评税单
O6$d@r;EK] assessment number 评税编号;估价编号
N M_Xy<.~E assessment of additional tax 补加税评税
7;;HP`vY assessment of performance 业绩评估;实绩评价
{@w!kl~8 Assessor 评税主任
G@Y!*ZH*f asset price bubbles 资产价格泡沫
_}(ej&'f asset-backed securities 具资产保证的证券
E/_I$<,_y assets accretion 资产增值
I?!7]S n$ assets and liabilities 资产与负债
k(.6K[b assets betterment statement 资产递增表;资产改进表
dCkk5&2n assets lending 实物放款;有抵押贷款
PhOtSml0 assets of the company passing on the death 死者去世时转移的公司资产
0O:')R& assets pledged as security for liabilities 用作负债抵押的资产
a@&P\"k assets portfolio 资产投资组合
8e3I@mv assets price 资产价格
hbg:}R=B< assets quality 资产质素
$D)Ajd; assets realization 资产变现
MF["-GvP/ assets refinancing arrangement 资产再集资安排
oyeJ"E2 assets securitization 资产证券化
4]18=?r> assets situated outside Hong Kong 在香港以外地方的资产
Dw6mSsC/ assets stripping 削减资产;拆卖资产
_wKaFf assets value 资产值
oe{K0.` assignee 承让人
nVt,= ?_ U assignment 转让;转让书;转让契
-@EAL:kY assignment of interest 权益转让
$'obj assignment of letters patent and trade mark 专利证书及商标转让
T,D(Xh assignment of property 物业转让;物业转让书
^$I8ga assignment right 转让权
ckTk2xPQ assignor 转让人
1SGLA"r associate 有联系的人;有关连人士;相联者;合伙人;联系人
x<es1A'u6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
F+3}Gkn associate member 附属会员
Lradyo44u\ associated body corporate 相联法人团体
|kXx9vGq@ associated company 相联公司;联属公司
c/Ykk7T9-- associated corporation 相联法团
2)zAX"#/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C>:'@o
Z 公认会计师公会〔英国〕
b,Vg3BS Association of Futures Exchange Brokers 香港期货经纪协会
3</gK$f2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]F4.m association of underwriters 承保人组织
awic9uMH assumption of control 接管
~d072qUos assurance 担保;保险;转易;转易书
OmR)W' assurance of interest 权益的转易
g VPtd[r at 19XX price 按一九XX年价格计算
:ENdF `nC at a discount 按赔价计算;按贴水价格计算;打折扣
R]! [h at a premium 按溢价计算;按升水价格计算
WQ1~9# at call 通知付款;按通知
muJR~4 at constant market price 按固定市价计算
88l\8k4r at constant price 按固定价格计算
RMvq\J}w! at cost 按成本计算
9 cwy;au at current market price 按当时市价计算;按现时市价计算
Z=&cBv4Fs at current price 按当时价格计算;按现时价格计算
f6r~Ycf,f at factor cost 按要素成本计算;按生产要素成本计算
$ rU"Krf67 at money-of-the-day price 按付款当日价格计算
1\aJ[t at or better 按指定或较佳价位〔买卖指令〕
%7y8a`} at par 按面值计算;平价
zG. \xmp at sight 见票即付
vk&6L%_~a at the close 按收市盘
ym=7EY?o at the opening 按开市盘
Y%1 94fY$ attestation 见证;见证条款
-0>gq$/N=^ at-the-money option 平价期权
+338z<'Z! attorney 受权人;受托代表人
4{rqGC/ attornment 新拥有人承认书
!F|#TETrt attributable profit 可归属利润
Sbp].3^j attributable share value 可归属股份价值
W:gpcR]> Auckland Stock Exchange 奥克兰证券交易所
fZ5zsm'N auction 拍卖
8h%oJ4da auctioneer 拍卖商
4Nun-(q audit 审计;核数
+\_c*'K> Audit Commission 审计署
S4hv7.A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2]}4)_&d<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〕
s1GR!*z> audit review 帐目审查
T{:~v+I= Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$"P[nNW3 audited account 审计帐目;经审计的帐目
,ut-Di=6 audited annual account 经审计的周年帐目
CVt:tV audited balance sheet 经审计的资产负债表
n LD1j auditor 核数师;核数主任;审计师
z*FCd6X auditor's certificate 核数师证明书;审计师证明书
aJ/}ID auditor's report 核数师报告;审计师报告
=}D9sT Aussie bond 澳元债券
LN0pC}F austerity budget 紧缩预算
/L yoTBG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
BtA_1RO Australia All Ordinaries Index 澳洲所有普通股票指数
Rl/5eE8 Australian Dollar [AUD] 澳元
5w+KIHhN| Australian Options Market 澳大利亚期权市场
r&y0`M Australian Securities Commission 澳洲证券事务监察委员会
31^Jg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J{!U;r!6 Australian Stock Exchange 澳大利亚证券交易所
|Fi{]9(G2 Austrian Schilling [ATS] 奥地利先令
6|G&d>G$_ authentication 认证;鉴证
<%iRa$i5 authority to purchase 委托购买证;委购书
xk*&zAt authorization 认可;核准;授权;授权书
srCpgs]h authorization by direction 指示授权
77b^d9! ~ authorization by instruction 指令授权
xMs!FMn[ authorization by warrant 令状授权
R0g^0K. authorization of unit trust 单位信托的认可
q)j_QbW) authorized agent 指定代理人
TKe\Bi authorized capital 法定资本
QJ,[K_ authorized clerk 出市员
y<g1q"F authorized dealer 认可交易商
MO>9A,&f authorized financial institution 认可财务机构
9$?Sts}6& authorized fund 认可基金
D
0 O^=v| authorized fund house 获授权的基金公司;认可基金公司
Fd86P.Df authorized institution 认可机构
Iz^vt#b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&.l^> # authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'L@kZ authorized insurer 获授权保险人;获认可承保人
DYDeb i6 authorized investment 特准投资项目
F1)5"7f authorized person 获授权人
8g0VTY4$jP authorized representative 获授权代表
r@a]fTf authorized share capital 法定股本
YO'aX automated quotation system 自动报价系统
bEKh U\@=J Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%b[>eIJU# 自动交易系统〔香港期货交易所有限公司〕
2{Y~jYt{h automatic adjustment mechanism 自动调整机制
z?^oy. automatic adjustment system 自动调整系统
re~T,PPM Automatic Clearing House 自动票据交换所
ZfMs6`Wv
1 automatic exchange rates accumulation system 自动化汇率累集系统
vc0LV'lmg Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uc>":V automatic teller machine [ATM] 自动柜员机
jNvDE}' autopay 自动转帐
_70Z1_; available assets 可用资产
$<QrV,T available fiscal reserve 现存财政储备
*
'_(.Z: available profit 可用利润
'^.`mT'P Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
9Vru,7g average 平均;平均数;海损
U4.$o]58 average basic salary 平均基本薪金
IIG9&F$G average consumer expenditure 平均消费开支;一般消费开支
fDwK5? average cost 平均成本
,v%'2[} average cost of land production 增辟土地平均成本
@y'0_Y0-B average daily turnover 平均每日成交额
u4h0s1iI average daily wage rate 平均每日工资率
^)y8X.iO average expenditure pattern 平均开支模式
Yb=77(QV average growth rate 平均增长率
3=Q:{ average net fixed assets 固定资产平均净值
RH.qbPjx average of relatives 相对价格平均数
5-hnk'
~ average price 平均价格
Z)}UCi+/". average propensity to consume 平均消费倾向;一般消费倾向
zM,r0Z average propensity to save 平均储蓄倾向;一般储蓄倾向
C-@[= average rate 平均率
.VCF[AleS
average revenue 平均收入;平均收益
.P
<3+ average stock 平均库存;平均存货
byFO^pce average yearly rent 平均年租
l*?_ @ avoidance of double taxation 避免双重课税
) ViBH\.*p avoidance of tax 避税