A:
&p}$J)q A share A股;甲类股份
zD(`B+ abatement of tax 减税;减扣免税额
H~+ l7OhV ABN AMRO Bank N.V. 荷兰银行
awOd_![c' above-the-line expenditure 线上项目支出;经常预算支出
mFSw@CC above-the-line receipt 线上项目收入;经常预算收入
0\:(ageY? ABSA Asia Limited 南非联合亚洲有限公司
H'LD}\K l absolute change 绝对数值变更
59%tXiO absolute expenditure 实际开支
wmTq` XH) absolute guideline figure 绝对准则数字
l"!Ko G7 absolute interest 绝对权益
p8\zG|b5 absolute order of discharge 绝对破产解除令
PC[c/CoD absolute profit margin 绝对利润幅度
g-e#!( absolute value 实值;绝对值
A%^w^f absolutely vested interest 绝对既得权益
1xbK'i:-S absorbed cost 已吸收成本;已分摊成本
w7FW^6Zl absorption 吸收;分摊;合并
Pp|*J^U 4 absorption rate 吸收率;摊配率;分摊率
;Wl+zw ACB Finance Limited 亚洲商业财务有限公司
*_KFW@bC: acceptable form of reciprocity 合理的互惠条件
CWNx4)ZGw acceptable rate 适当利率;适当汇率
8S<@"v acceptance agreement 承兑协议
B?)@u|0 acceptance for honour 参加承兑
@E-\ J7 yh acceptor 承兑人;接受人;受票人
m^#rB`0;L acceptor for honour 参加承兑人
d , Y#H0` accident insurance 意外保险
-W<vyNSr Accident Insurance Association of Hong Kong 香港意外保险公会
^.hoLwp. accident insurance scheme 意外保险计划
kf;/c}} accident year basis 意外年度基准
K\$J4~EtG accommodation 通融;贷款
.{=$!8|&I9 accommodation bill 通融票据;空头票据
[<{Kw=X__2 accommodation party 汇票代发人
Vg>( Y, account balance 帐户余额;帐户结余
U
R%4@ account book 帐簿
i-'9AYyw account collected in advance 预收款项
'2laTl]` account current book 往来帐簿
GN0`rEh account of after-acquired property 事后取得的财产报告
N @#c,, account of defaulter 拖欠帐目
EM/@T} account payable 应付帐款
Cz W:L&t account payee only [A/C payee only] 只可转帐;存入收款人帐户
9{$<0,? account receivable 应收帐款
rS?pWTg"8 account receivable report 应收帐款报表
zt<WXw( account statement 结单;帐单;会计财务报表
Y=
]dvc account title 帐户名称;会计科目
%<\6TZr accountant's report 会计师报告
!Yw3 d Accountant's Report Rules 会计师报告规则
TD9;kN1` accounting and auditing procedure 会计与审计程序;会计与核数程序
b
L]erYm Accounting Arrangements 《会计安排》
MzP7Py
8. accounting basis 会计基础
z9p05NFH accounting by Official Receiver 破产管理署署长呈交的帐目
3 HIz9F( Accounting Circular 《会计通告》
Da v PYg accounting class 会计类别
:T._ba3| accounting date 记帐日期;会计结算日期
v\,N 5 accounting for money 款项核算
%rF?dvb;? Accounting Officer 会计主任
{XWZ<OjG accounting period 会计报告期;会计期
k~/>b~.c accounting policy 会计政策;会计方针
=r.mlc``W accounting practice 会计惯例
}->.k/vc accounting principle 会计准则
A)~X, accounting record 会计记录
E%'~'[Q accounting report 会计报告
K3' niGT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p?2Y }9 Accounting Society of China 中国会计学会
2<][%> ' accounting statement 会计报表
F! X}(N?t accounting system 会计制度;会计系统
+E; 2d-x*p accounting transaction 会计事项;帐务交易
fsEzpUY:{W accounting treatment 会计处理
h@@nR(<i accounting year 会计年度
HoLv`JA accretion 增值;添加
Sje wuIi1 accrual 应计项目;应累算数目
JIFU;*PR1 accrual basis 应计制;权责发生制
|hO~X~P accrual basis accounting 应计制会计;权责发生制会计
c(/VYMJZ& accrue 应累算;应计
shH~4<15 accrued benefit 应累算利益
%\kOLE2` accrued charges 应计费用
&tZG
@ accrued cumulative preference share dividend 应累算的累积优先股股息
[Cb`{ accrued expenses 应累算费用
7]BW[~77 accrued interest payable 应付利息;应计未付利息
`- \/$M9s= accrued interest receivable 应收利息;应计未收利息
V=X:= accrued right 累算权益
+,&O1ykY accruing profit 应累算的利润
)$&dg2[ accumulated fiscal reserve 累积财政储备
if)Y9:{r^ accumulated profit 累积利润;滚存溢利
k` {@pt. accumulated reserve 累积储备
#k$)i[aI-
accumulation of surplus income 累积收益盈余
X/;p-KX acquired assets 既得资产
6AP~]e 8 acquisition 收购;购置;取得
N,J9Wu ZJ\ acquisition cost 购置成本
* FeQ*`r acquisition expenses 购置费用
-@F fU2 acquisition of 100% interest 收购全部股权
(Si=m;g acquisition of control 取得控制权
p:OPw D+ acquisition of fixed assets 购置固定资产
2qHf' acquisition of shell “买壳”
jV/CQM5a+ acquisition price 收购价
>;#=gM act of God 天灾
\NGC$p n acting partner 执事合伙人
J j=; active market 买卖活跃的市场;交投畅旺的市场;旺市
_oB_YL;,* active partner 积极参与的合伙人
';G1A active trading 交投活跃
zi'Jr)n actual circulation 实际流通
S/`%Q2za4 actual cost 实际成本
Ln.ZVMZ; actual expenditure 实际开支;实际支出
D&ve15wL actual income 实际入息;实际收入;实际收益
/oL;YIoQX actual market 现货市场
x-'~Bu actual price 现货价;实际价格
XG@`ZJhU6 actual profit 实际利润
X]y)ZF26 actual quotation 实盘;实际价位;实际报价
Dl&GJ`&:p actual year basis 按实际年度计算
<X_!x_x actuals 实货
v6GsoQmA actuarial investigation 精算调查
jhGlG-^ actuarial principle 精算原则
S\wW)Pv8 actuarial report 精算师报告
PU {uE[ Actuarial Society of Hong Kong 香港精算学会
1
Vy,&[c~" actuarial valuation 精算师估值
&5%dhc4&!& actuary 精算师
c DrebU ad referendum agreement 暂定协议;有待覆核的协定
FkqQf8HB ad valorem duty 从价税;按值征税
/_\#zC[ ad valorem duty system 从价税制
vMs;>lhtg ad valorem fee 从价费
,WQ^tI=O ad valorem tariff 从价关税
=l9T7az additional allowance 额外免税额
SMf+qiM-E additional amount for unexpired risk 未过期风险的额外款额
F=)&98^v$_ additional assessable profit 补加应评税利润
j+8TlVur additional assessment 补加评税
J RPSvP\ additional commitment 额外承担
+y#T?!jQYj additional commitment vote 额外承担拨款
O%f8I'u$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}K(o9$V ^! additional dependent parent allowance 供养父母额外免税额
UzKFf&-:;K additional provision 额外拨款
.la&P,j_L additional stamp duty 附加印花税
MDRe(rF= additional tax 补加税罚款;补加税款
m9md|yS Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
A
K/z6XGy adjudged bankrupt 被裁定破产
70B)|<$ adjudicated bankrupt 裁定破产人
k]rLjcB adjudication fee 裁定费;评定印花税额手续费;评估契据费
kL S(w??T adjudication of bankruptcy 裁定破产;宣告破产
;50_0Mv;(: adjudication of insolvency 裁定无力偿还债务
.5Q:Xp adjusted actual 经调整的实数;调整后的实数
*zWWmxcJa adjusted current assets 经调整的流动资产;调整后的流动资产
4.K'\S adjusted figure 经调整的数字;调整后的数额
a45ss7 adjusted liabilities 经调整的负债;调整后的负债
%gcc
y| adjusted loss 经调整的亏损;调整后的亏损
S*"u/b; 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
-Z^4L adjusted profit 经调整的利润;调整后的利润
?`zgq>R}w[ adjusted surplus 经调整的盈余额;调整后的盈余额
1j\aH&)GH adjusted value 经调整的价值;调整后的价值
_ jAo:K_Z adjustment 调整;修订;理算〔保险〕
*]x*B@RF adjustment centre 调剂中心
E4D (,s adjustment lag 调整过程的时间差距;调整时差
~SjZk| adjustment mechanism 调整机制
[ut#:1h^ adjustment of loss 亏损调整
Ra3ukYG[ adjustment process 调整过程;调整程序
!7U\J] adjustment range 调整幅度
,}C8;/V administered exchange rate 受管制汇率
}4nT.!5
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C2<CWPn< administration expenses 行政费用
g6sjc,` administration fee 手续费;行政费
PK&2h,Cu+ administration in bankruptcy 破产管理
0m+8P$)C% administration order 遗产管理令
4Z)DDz-}V administrator 管理人;遗产管理人
QfQ\a%cc administrator of the estate 遗产管理人
ACjf\4Q admission of debt 债项承认书
GIv){[i admission of proof 接纳债权证明
|*,jU;NI advance 放贷款项;垫付款项;预支款项;预付款项
Gqyue7;0, advance account 暂支帐目;预付款帐户
~E=\t9r advance compensation 预付补偿金
kA7(CqUW advance from shareholder 股东垫款
]=D5p_A( advance pending reimbursement 预支以待日后付还
(Btv ClZ advanced economy 先进经济体系
U&y`-@A4 advancement 预付;预付财产
"L3Xd][ advances warrant 垫款令
TRKgBK$, advancing 贷出
T+RZ adverse balance 逆差
vN{-?
adverse exchange 逆汇
`ycU-m== advertisement addressed to shareholders 在报章刊登的致股东通告
~2/{3m{3 A advice for collection 托收通知书
~F#A
Pt advice of drawing 提款通知书;汇票通知书
OCHm; advice of payment 付款通知
wH!#aB>kP Advisory Committee [Securities and Futures Commission]
bj"z8 kP 谘询委员会〔证券及期货事务监察委员会〕
|,}E0G. Advisory Committee on Diversification 经济多元化谘询委员会
&-GuKH(Y< affidavit 誓章;遗产申报誓章
(G4'(6 affidavit of no receipt 述明无收款的誓章
<]8^J}8T{D affiliate 联号;联营公司;附属公司
k|O,1 affiliated company 附属公司;联号;联营公司
H2Eb\v`# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G^Xd- 7 GQ affordability 负担能力
P Tnac African Development Bank [AfDB] 非洲开发银行
+zRh
fIJHH after-acquired property 事后取得的财产
H_X?dj15 after-hours dealing 市后交易
#@Ujx_F after-tax profit 税后盈利;税后利润;税后溢利
B#tdLv"I agency agreement 代理协议
St>`p- agency expenses 代理机构的开支
Isovwd agency fee 代理费
8mgQu]> Agency Law 《代理法》
n=`w9qajd agent 代理人;承销人
^t78jfl agent of company 公司代理人
*`KrVu 6s agent's fee 代理人费;经纪费
bV3lE6z aggregate 总计;总数;总体数字
Yjup aggregate amount 总款额;总额
9NWloK6bT aggregate assets and liabilities 总体资产与负债
WL\^F#: aggregate at constant price 按固定价格计算的总体数字
Q-R}qy5y aggregate demand 总需求
V_;9TC aggregate gross position 总持仓量
`)[dVfxA aggregate limit 总限额
DuF7HTN[K aggregate of salaries tax 合计薪俸税
M^ 5e~y aggregate performance 总体表现;总体业绩
M\yHUS6N aggregate supply 总体供应
H4skvIl aggregate surplus 总盈余
U1Yo7nVf aggregate total 整体总额
+p?hGoF= aggregate value 总值;合计价值
'XTs
-= aggregated basis 合计基准
h#{T}[ aggregated net chargeable income 合计应课税入息实额
f[qPG& aggregation 合并计算;合计;总和
ypA: P aggregation of incomes of husband and wife 夫妇入息合并计算
EDN(eh(_ aggregation of property 财产的总和
ck$2Ue2`@w agio 差价;贴水
l(Cf7o! Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
797X71> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
S+FQa7k 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
G&o64W;-s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,U%=rfB~ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
y~p4">] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Dq`~XS* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b5Q8pWZg, agreement for a settlement 授产协议
+Pw,Nl\KD agreement for assignment 转让协议
hNO)~rt agreement for sale 售卖协议;买卖协议
N?+eWY agreement for sale and purchase 买卖协议
#` +]{4hR agreement for the payment of interest 支付利息协议
bm}+}CJ@#0 agreement for the repayment of money 还款协议
H'h#wV`( agreement of reinsurance 再保险协议
zKJ.Tj W Agricultural Bank of China 中国农业银行
_[1^s$ air passenger departure tax 飞机乘客离境税
kV1vb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
QV/";A3k airport tax 机场税
QUPf*3Oy alcohol duty 酒精税
hb! ln7 alienation 让与;让渡;转让
C*O
,rm} alimony 生活费;赡养费
vfXJYw+6_ All Ordinaries Index [AOI] 所有普通股指数
n{{P3f all risks 全险;综合险
}Z-I2
=] All Sales Record for Stock Market 《股票市场成交报告》
C|$L6n>DR6 Allied Capital Resources Limited 新联财务有限公司
/:Y9sz uW` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F;a3 allocation letter 拨款信件
U"B.:C2 allocation of fund 分配款项;预留款项
.\)k+ R allocation of profit 利润分配;溢利分配
qsvpW%?aE allocation warrant 拨款令
OT+ Ee allotment 分配;配股
i7f%^7! allotment notice 股份配售通知;配股通知
fqX~xp allotment of shares 股份分配
*')Q {8` allowable 可获宽免;免税的
o4'Wr allowable business loss 可扣除的营业亏损
fkBLrw allowable expenses 可扣税的支出
{~nvs4X allowance 免税额;津贴;备抵;准备金
kdBV1E+:C allowance for debts 债项的免税额
/u?9S/ allowance for depreciation by wear and tear 耗损折旧免税额
wDZ allowance for funeral expenses 殡殓费的免税额
(!ZV9S allowance for inflation 为通货膨胀而预留的款项;通胀准备金
.ujj:> allowance for repairs and outgoings 修葺及支出方面的免税额
'g]=.K+@} allowance to debtor 给债务人的津贴
mo*'"/ alteration of capital 资本更改
`+^sW#ki alternate trustee 候补受托人
4
iKR{P6 amalgamation 合并
H%cp^G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yXXvs'$R \ ambit of charges 征税范围;收费范围
Q^|6J#o[9 amended valuation 经修订的估值
YnD#p[Wo^ American Commodities Exchange 美国商品交易所
2)? American Express Bank Limited 美国运通银行
bHJoEYY^ American Stock Exchange 美国证券交易所
m8u=u4z(" amortization 摊销
L^jaBl amount due from banks 存放银行同业的款项
3XGB+$]C amount due from banks abroad 存放海外银行同业的款项
blmmm(|~| amount due from holding companies 控股公司欠款
9H[/T j-; amount due from local banks 存放本港银行同业的款项
Lxz amount due to banks 银行同业的存款
:4iU^6 amount due to banks abroad 海外银行同业的存款
Hy;901( % amount due to holding companies 控股公司存款
WzlS^bZ amount due to local banks 本港银行同业的存款
-^Rb7 g- amount due to outport banks 外埠银行同业的存款
+.wT
9kFcc amount for note issue 发行纸币的款额
)+*{Y$/U amount of bond 担保契据的款额
}z?xGW/k amount of consideration 代价款额
:Dt\:`(r' amount of contribution 供款数额
RZe#|k+
8 amount of indebtedness 负债款额
+/w(K, amount of principal of the loan 贷款本金额
363cuRP amount of rates chargeable 应征差饷数额
Cv P`2S\ amount of share capital 股本额
M`bL5J; amount of sums assured 承保款额
L=,Y1nO:p amount of variation 变动幅度
&:q[-K@! amount of vote 拨款数额
'}T;b} &s amount payable 应付款额
=tNzGaWJ amount receivable 应收款额
;*.(. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w'|&5cS analysis 分析
+!Q!m 3/I ancillary risk 附属风险
|&Au6 3 annual account 周年帐目;周年帐目报表;年度决算;年结
^IYJEqK annual accounting date 年结日期
q`cEA<~S annual allowance 每年免税额;年积金;年度津贴;年津
*[VEF annual balance 年度余额
PK_Fx';ke^ annual disposable income 每年可动用收入
K`~BL=KI annual estimates 周年预算
Vj/fAHR`>' annual fee 年费
^W5>i[ annual general meeting 周年大会
'xsbm^n6a& annual growth rate 年增率;每年增长率
.B6`OX&k annual long-term supplement 长期个案每年补助金
'qdg:_L" annual pensionable emolument 可供计算退休金的年薪
|GuKU! annual report 年报
6GY32\Ac Annual Report on the Consumer Price Index 《消费物价指数年报》
z;ULQ annual return 周年报表;周年申报表;每年报税表格
kAY@^vi Annual Return Rules 《周年报表规则》
b#Jo Xa9 annual review of consumer prices 每年消费物价回顾
Ew>~a8!Fq annual roll-forward basis 逐年延展方式
Oq[i & annual salary 年薪
WBy[m ?d annual statement 年度报表;年度决算表
<8g=BWA 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
!8we8)7 annuitant 年金受益人
L#`7 FaM? annuity 年金
C?{D"f`[] annuity contract 年金合约
<sO?ev[ annuity on human life 人寿年金
>6XDX=JVI antecedent debt 先前的债项
)-)ss"\+Ju ante-dated cheque 倒填日期支票
Fgskb"k/ anticipated expenditure 预期开支
g&q]@m anticipated net profit 预期纯利
{3.*7gnY\L anticipated revenue 预期收入
|OOXh[y anti-inflation measure 反通货膨胀措施
Td5bDO anti-inflationary stance 反通货膨胀立场
ss/h[4h4h apparent deficit 表面赤字
7Nd*,DV_ apparent financial solvency 表面偿债能力
2wGF-V apparent partner 表面合伙人
p
"/(>8 application for personal assessment 个人入息课税申请书
4U}zJP(L application of fund 资金应用
k\nH&nb application to release as liquidator and to destruct the books of accounts and documents
fE'-.nA+ 申请免除清盘人职务及毁灭帐簿与文件
LjSLg[ i appointed actuary 委任精算师
/SbSID_a appointed auditor 委任核数师;委任审计师
{ms,q_Zr appointed trustee 委任的受托人
]bs+: appointer 委任人
ht2
f-EKf{ apportioned pro rata 按比例分摊
Xg,0 /P~ apportionment 分配;分摊
U?JiVxE^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n?zbUA# apportionment formula 分摊方程式
$Z,i|K; apportionment of estate duty 遗产税的分摊
3fm;r5 appraisal 估价;评估
'`9%'f) appreciable growth 可观增长
aB=vu=hF appreciable impact 显着影响
U)u\1AV5 appreciable increase 可观增长
;R/k2^uF appreciation 增值;升值
W+8BQ-2 appreciation against other currencies 相对其他货币升值
'$n:CNha appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N[0
xqQ appreciation tax 增值税
a3Z:C!|O' appropriation 拨款;拨用;拨付
mYiSR appropriation account 拨款帐目
f#'8"ff*1 Appropriation Bill 拨款法案
_{lx*dq appropriation-in-aid system 补助拨款办法
;,<r|.6U approved assets 核准资产
".Lhte R? approved basket stock 认可一篮子证券
ay=KfY5 approved budget 核准预算
q1U&vZ3]c approved charitable donation 认可慈善捐款
i:V0fBR[> approved charitable institution 认可慈善机构
rn5"o8| approved currency 核准货币;认可货币
)?F$-~7 approved estimates 核准预算
NQDLI 1o approved estimates of expenditure 核准开支预算
BPwI8\V approved overseas insurer 核准海外保险人
f<g>dQlE approved overseas trust company 核准海外信托公司
#DQX<:u approved pooled investment fund 核准汇集投资基金
?(fQ<i n approved provident fund scheme 认可公积金计划
>]:N?[Y_~} approved provision 核准拨款
_Wm(/ +G_| approved redeemable share 核准可赎回股份
ls [Ls approved regional stock 认可地区性证券
yB0jL:|a approved retirement scheme 认可退休金计划
X!,#'&p& approved subordinated loan 核准附属贷款
x1 .3W j arbitrage 套戥;套汇;套利
nw~/~eM5= arbitrageur 套戥者;套汇者
;%BhhmR)[ arbitrary amount 临时款项
O3_D~O
." arrangement 措施;安排;协定
_L?v6MTj arrears 欠款
&=v/VRan[ arrears of pay 欠付薪酬
<^CYxy arrears of revenue 逾期未收税款;逾期未收的帐项
I++W0wa.n articles of association 组织章程;组织细则;组织章程细则
xIS\4]F?r Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
gV<0Hj ascertainment of profit 确定利润
-@YVe:$%b "Asia Clear" “亚洲结算系统”
V<7R_}^_7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zj~8>QnKk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Zx}NFcn Asian Development Fund [ADF] 亚洲发展基金
Gojl0? Asian dollar bond 亚洲美元债券
x?%rx}h Asian dollar market 亚洲美元市场
rFKo E% Asian dollar rate 亚洲美元利率
AeNyZ[40T Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v(qV\:s}m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`V]egdO asked price 沽盘;喊价;索价;卖方报价
u&1j>`~qJ assessable income 应评税入息
P3+)pOE-SI assessable loss 应评税亏损
aeG#:
Ln+{ assessable profit 应评税利润
ML=hKwCA assessable value 应评税值
9
eSN+q assessed profit 估定利润
Aivu %}_| assessed value 经评估价值
_ff=B assessment 评税;评定;估价;评税单
DCEvr" ( assessment number 评税编号;估价编号
GCcwEl!K^ assessment of additional tax 补加税评税
e#l*/G*, assessment of performance 业绩评估;实绩评价
g0^~J2sDd Assessor 评税主任
>Sc$R0 asset price bubbles 资产价格泡沫
&/B2)l6a asset-backed securities 具资产保证的证券
yf
`.% assets accretion 资产增值
3S[w' assets and liabilities 资产与负债
Fv?R\`52u assets betterment statement 资产递增表;资产改进表
8vz_~p9%j assets lending 实物放款;有抵押贷款
z1Bj_u{ assets of the company passing on the death 死者去世时转移的公司资产
LL|_c4$Ky assets pledged as security for liabilities 用作负债抵押的资产
4q\.I+r^ assets portfolio 资产投资组合
qWRNHUd assets price 资产价格
%00k1*$ assets quality 资产质素
NWo7wVwc/c assets realization 资产变现
Ybs=W<- assets refinancing arrangement 资产再集资安排
844tXMtPB\ assets securitization 资产证券化
vDu0 assets situated outside Hong Kong 在香港以外地方的资产
tb-OKZq assets stripping 削减资产;拆卖资产
uB5h9&57 assets value 资产值
a<OCO0irJ assignee 承让人
](B&l{V assignment 转让;转让书;转让契
uznoyj6g assignment of interest 权益转让
5?V? assignment of letters patent and trade mark 专利证书及商标转让
B(4:_j\2 assignment of property 物业转让;物业转让书
Z]mM assignment right 转让权
"/4s8.dw+u assignor 转让人
3e!3.$4M associate 有联系的人;有关连人士;相联者;合伙人;联系人
Nw9-pQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,omp F$% associate member 附属会员
AJ;u&&c4C\ associated body corporate 相联法人团体
ka?IX9t\ associated company 相联公司;联属公司
xm%[}Dt] associated corporation 相联法团
TEaD-mY3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-4*'WzWr 公认会计师公会〔英国〕
s=^r/Sz902 Association of Futures Exchange Brokers 香港期货经纪协会
u^#4G7< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,z?<7F1q= association of underwriters 承保人组织
;kyL>mV{ assumption of control 接管
}S~ysQwT assurance 担保;保险;转易;转易书
9#Aipu\ assurance of interest 权益的转易
}@ O|RkY at 19XX price 按一九XX年价格计算
O84v*=u A at a discount 按赔价计算;按贴水价格计算;打折扣
!1a|5
xrn at a premium 按溢价计算;按升水价格计算
b'Fx), at call 通知付款;按通知
(ybtXoQs at constant market price 按固定市价计算
br34Eh at constant price 按固定价格计算
O?C-nw6kP at cost 按成本计算
<FUqD0sQ at current market price 按当时市价计算;按现时市价计算
a@5xz) at current price 按当时价格计算;按现时价格计算
877EKvsiC at factor cost 按要素成本计算;按生产要素成本计算
q
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rZ8Y=) e at or better 按指定或较佳价位〔买卖指令〕
(n":]8} at par 按面值计算;平价
WuP([8 at sight 见票即付
wzHjEW at the close 按收市盘
%468s7Q[Mi at the opening 按开市盘
#lBpln9 attestation 见证;见证条款
t_dw}I at-the-money option 平价期权
?l\gh1{C attorney 受权人;受托代表人
%#Wg^l
' attornment 新拥有人承认书
5C Y@R attributable profit 可归属利润
?BHWzo! attributable share value 可归属股份价值
1WUFk ?p Auckland Stock Exchange 奥克兰证券交易所
j,|1y5f auction 拍卖
p0[,$$pM auctioneer 拍卖商
|"Xi%CQ2 audit 审计;核数
E]u'MX Audit Commission 审计署
5oT2)yz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m'Ek p 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〕
9%3 r-U= audit review 帐目审查
F$6])F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dPH!
V6r audited account 审计帐目;经审计的帐目
u/!mN2{Rd audited annual account 经审计的周年帐目
!\&7oAs=I audited balance sheet 经审计的资产负债表
)MD*)O auditor 核数师;核数主任;审计师
}Ll3AR7\ auditor's certificate 核数师证明书;审计师证明书
{0A[v}X ~ auditor's report 核数师报告;审计师报告
hVT=j ?~ Aussie bond 澳元债券
DSDl[;3O{s austerity budget 紧缩预算
5,0wj0l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E+^} B/"
Australia All Ordinaries Index 澳洲所有普通股票指数
d}wa[WRv
Australian Dollar [AUD] 澳元
=& Tu`m Australian Options Market 澳大利亚期权市场
6uCk0
B| Australian Securities Commission 澳洲证券事务监察委员会
BqLtTo ?' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r'9=kx Australian Stock Exchange 澳大利亚证券交易所
Y6;0khp Austrian Schilling [ATS] 奥地利先令
=XacG}_ authentication 认证;鉴证
~x0-iBF authority to purchase 委托购买证;委购书
U>L=.\\| authorization 认可;核准;授权;授权书
Zeme`/aBb authorization by direction 指示授权
PBAz`y2 authorization by instruction 指令授权
YL9t3] authorization by warrant 令状授权
Lilk8|?#W authorization of unit trust 单位信托的认可
282+1X authorized agent 指定代理人
^EuyvftZ authorized capital 法定资本
os(Jr!p_= authorized clerk 出市员
m m J)m authorized dealer 认可交易商
XZep7d} authorized financial institution 认可财务机构
[KimY authorized fund 认可基金
PO%yWns30o authorized fund house 获授权的基金公司;认可基金公司
g<hv7?"[ authorized institution 认可机构
t'=~"?T/o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
CQ8o9A/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U&w5&W{F} authorized insurer 获授权保险人;获认可承保人
f1]AfH# authorized investment 特准投资项目
{M)3GsP? authorized person 获授权人
+}(B856+ authorized representative 获授权代表
$^NWzc authorized share capital 法定股本
Ghq'k:K, automated quotation system 自动报价系统
2=Y_Qrhi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1(:=jOfk 自动交易系统〔香港期货交易所有限公司〕
rd"]@~v1 automatic adjustment mechanism 自动调整机制
F;MT4*4 automatic adjustment system 自动调整系统
<_sT]?N# Automatic Clearing House 自动票据交换所
}lNufu automatic exchange rates accumulation system 自动化汇率累集系统
Zm;
+Ku> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9$P l'>5 automatic teller machine [ATM] 自动柜员机
F'5d\ v autopay 自动转帐
[#Nx>RY available assets 可用资产
n7, 6a available fiscal reserve 现存财政储备
~U7\ LBF available profit 可用利润
)Py+jc. Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
jC/JiI average 平均;平均数;海损
qh(-shZ4Du average basic salary 平均基本薪金
UwL"%0u average consumer expenditure 平均消费开支;一般消费开支
jzJ1+/9 average cost 平均成本
L
yA(. average cost of land production 增辟土地平均成本
3ciVjH>i average daily turnover 平均每日成交额
YAC zznN average daily wage rate 平均每日工资率
+sR *d average expenditure pattern 平均开支模式
owpJ7S1~ average growth rate 平均增长率
#`vGg9 average net fixed assets 固定资产平均净值
ILr6W@o5A average of relatives 相对价格平均数
^pQ;0[9Y0 average price 平均价格
d"d)<f
average propensity to consume 平均消费倾向;一般消费倾向
%\{?(baOA average propensity to save 平均储蓄倾向;一般储蓄倾向
Eps\iykB average rate 平均率
tFST.yT>zg average revenue 平均收入;平均收益
bJ,=yB+0 average stock 平均库存;平均存货
[>J~M!yu:r average yearly rent 平均年租
{ZsWZJ! avoidance of double taxation 避免双重课税
8F\Msx avoidance of tax 避税