A:
9 f-T>} A share A股;甲类股份
x`PIJE abatement of tax 减税;减扣免税额
J[YA1 ABN AMRO Bank N.V. 荷兰银行
O 4N_lr~ above-the-line expenditure 线上项目支出;经常预算支出
J><O
51 above-the-line receipt 线上项目收入;经常预算收入
lZ0+:DaP2 ABSA Asia Limited 南非联合亚洲有限公司
T;GBZR% absolute change 绝对数值变更
V-A^9AAPm absolute expenditure 实际开支
qh0)~JL4 absolute guideline figure 绝对准则数字
&o^ wgmS absolute interest 绝对权益
/`\-.S9 absolute order of discharge 绝对破产解除令
vPmP<c)cb absolute profit margin 绝对利润幅度
nen6!bw4 absolute value 实值;绝对值
E{T\51V]% absolutely vested interest 绝对既得权益
oHI~-{m3) absorbed cost 已吸收成本;已分摊成本
vIU+ZdBw absorption 吸收;分摊;合并
9/}i6j8Z absorption rate 吸收率;摊配率;分摊率
i0-!! ACB Finance Limited 亚洲商业财务有限公司
vbqI$F[s acceptable form of reciprocity 合理的互惠条件
FvG9PPd acceptable rate 适当利率;适当汇率
90sM S]a acceptance agreement 承兑协议
B_hob acceptance for honour 参加承兑
(m)%5*: acceptor 承兑人;接受人;受票人
$DA0lY\ acceptor for honour 参加承兑人
@[=*w`1 accident insurance 意外保险
Q[J,j+f< Accident Insurance Association of Hong Kong 香港意外保险公会
M42Zpb]. accident insurance scheme 意外保险计划
P:lvZ accident year basis 意外年度基准
kSU5
} accommodation 通融;贷款
KrMIJA4> accommodation bill 通融票据;空头票据
dwrc"GK!o accommodation party 汇票代发人
.~v~~VL1NS account balance 帐户余额;帐户结余
r4+w?=` account book 帐簿
Ez?vJDd account collected in advance 预收款项
:FG}k Y account current book 往来帐簿
Q)#<T]~= account of after-acquired property 事后取得的财产报告
;T#t)oV account of defaulter 拖欠帐目
k%hD<_:p account payable 应付帐款
E|97zc account payee only [A/C payee only] 只可转帐;存入收款人帐户
P|h<|Gcp account receivable 应收帐款
OOl{ account receivable report 应收帐款报表
]|u}P2 account statement 结单;帐单;会计财务报表
kUP[&/Lc account title 帐户名称;会计科目
Pdf_{8r accountant's report 会计师报告
sB0+21'R Accountant's Report Rules 会计师报告规则
cnLC> _hY accounting and auditing procedure 会计与审计程序;会计与核数程序
=#BeAsFfO Accounting Arrangements 《会计安排》
rO]C`bg accounting basis 会计基础
1Dt"Rcn"4 accounting by Official Receiver 破产管理署署长呈交的帐目
[ R~+p#l+Q Accounting Circular 《会计通告》
4bAgbx-^ accounting class 会计类别
,;/4E accounting date 记帐日期;会计结算日期
wB9IP{Pf accounting for money 款项核算
L%B+V;<h3 Accounting Officer 会计主任
=v:_N.Fh-c accounting period 会计报告期;会计期
V2g$"W?3 accounting policy 会计政策;会计方针
6\5U%~78 accounting practice 会计惯例
3BY/&'oX accounting principle 会计准则
q/;mxq$ accounting record 会计记录
v[Q)cqj/ accounting report 会计报告
(R6ZoBZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S<Q1
&], Accounting Society of China 中国会计学会
<(f4#BP accounting statement 会计报表
v/m`rc]e accounting system 会计制度;会计系统
v~jN,f* accounting transaction 会计事项;帐务交易
~%<PEl| accounting treatment 会计处理
UBqK$2
# accounting year 会计年度
.z[+sy_ accretion 增值;添加
g!~j
Wn?A accrual 应计项目;应累算数目
gKYn* accrual basis 应计制;权责发生制
uXhp+q\ accrual basis accounting 应计制会计;权责发生制会计
+B8Ut{l accrue 应累算;应计
vnN_csJ#^ accrued benefit 应累算利益
Bs# #3{ylu accrued charges 应计费用
AP@xZ%;K accrued cumulative preference share dividend 应累算的累积优先股股息
N.64aL|1 accrued expenses 应累算费用
'h81\SKFK9 accrued interest payable 应付利息;应计未付利息
c'G\AbUVjE accrued interest receivable 应收利息;应计未收利息
]6:5<NW accrued right 累算权益
>p<(CVX[ accruing profit 应累算的利润
SN]/~>/ accumulated fiscal reserve 累积财政储备
Gi<f/xQk> accumulated profit 累积利润;滚存溢利
vi5~ Rd` accumulated reserve 累积储备
5Q%#Z
L/' accumulation of surplus income 累积收益盈余
Y\op9Fw acquired assets 既得资产
E_H1X'|qS4 acquisition 收购;购置;取得
qL'3MY.! acquisition cost 购置成本
W2<X 5' acquisition expenses 购置费用
I?fE=2}9 acquisition of 100% interest 收购全部股权
:lE7v~!Z acquisition of control 取得控制权
&1Y+q] acquisition of fixed assets 购置固定资产
\]9;c6( acquisition of shell “买壳”
92SB'T> acquisition price 收购价
Iewq?s\Fo act of God 天灾
AGv;8'` acting partner 执事合伙人
F;b|A`M active market 买卖活跃的市场;交投畅旺的市场;旺市
}2\"(_ active partner 积极参与的合伙人
,88Y1|:X active trading 交投活跃
?DRC!
9o^ actual circulation 实际流通
`3+U6>U [ actual cost 实际成本
^M80 F 7 actual expenditure 实际开支;实际支出
t%TZu>(1O actual income 实际入息;实际收入;实际收益
^#=L?e actual market 现货市场
H!Od.$ZIX actual price 现货价;实际价格
8odVdivh actual profit 实际利润
HhpP}9P; actual quotation 实盘;实际价位;实际报价
@i`gR% actual year basis 按实际年度计算
w+MdQ@'5 actuals 实货
}`MO}Pz actuarial investigation 精算调查
l,X;<&-[ actuarial principle 精算原则
Qb|dp~K.M actuarial report 精算师报告
Kz<xu ulr Actuarial Society of Hong Kong 香港精算学会
0)/214^& actuarial valuation 精算师估值
)8<X6 actuary 精算师
c8'8DM ad referendum agreement 暂定协议;有待覆核的协定
I#Bz
UF ad valorem duty 从价税;按值征税
g@U#Y#b@" ad valorem duty system 从价税制
o}%fs
* ad valorem fee 从价费
r zvX~B6 ad valorem tariff 从价关税
2Z97Tq additional allowance 额外免税额
,S5#Kka~a additional amount for unexpired risk 未过期风险的额外款额
2tbqmWw/s additional assessable profit 补加应评税利润
:J~j*_hZ additional assessment 补加评税
bo*q{@Ue additional commitment 额外承担
m!2Dk#t additional commitment vote 额外承担拨款
C{ti>'"V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x)?\g{JH additional dependent parent allowance 供养父母额外免税额
;+jp,( 7 additional provision 额外拨款
[a`i{(! additional stamp duty 附加印花税
5{5ABV additional tax 补加税罚款;补加税款
x'KsQlI/
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
OP&[5X+Y adjudged bankrupt 被裁定破产
D!P?sq _5r adjudicated bankrupt 裁定破产人
XMdc n, adjudication fee 裁定费;评定印花税额手续费;评估契据费
wiGwN adjudication of bankruptcy 裁定破产;宣告破产
]lo1Kw adjudication of insolvency 裁定无力偿还债务
|H A7 C adjusted actual 经调整的实数;调整后的实数
KF'M4P adjusted current assets 经调整的流动资产;调整后的流动资产
&Ch)SD adjusted figure 经调整的数字;调整后的数额
0l##M06> adjusted liabilities 经调整的负债;调整后的负债
L!p|RKz9X adjusted loss 经调整的亏损;调整后的亏损
s +GF-kJ* 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
IN"vi|1 adjusted profit 经调整的利润;调整后的利润
##5/%#eZ adjusted surplus 经调整的盈余额;调整后的盈余额
YNXk32@j@e adjusted value 经调整的价值;调整后的价值
Om^/tp\ adjustment 调整;修订;理算〔保险〕
K+}Z6_: adjustment centre 调剂中心
W"*R#:Q adjustment lag 调整过程的时间差距;调整时差
f8 jaMn9o adjustment mechanism 调整机制
-hzza1DP adjustment of loss 亏损调整
4
* OU adjustment process 调整过程;调整程序
Gw./qu-W adjustment range 调整幅度
\1!k)PZdTW administered exchange rate 受管制汇率
;1dz?'%V Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/'1y`j< administration expenses 行政费用
v<SEGv- administration fee 手续费;行政费
!lF^~x administration in bankruptcy 破产管理
:qbG%_PJ administration order 遗产管理令
VMWg:=~$ administrator 管理人;遗产管理人
}"-r;i administrator of the estate 遗产管理人
| rvr Sab) admission of debt 债项承认书
c|R/,/ admission of proof 接纳债权证明
jQb D2x6( advance 放贷款项;垫付款项;预支款项;预付款项
9PJDT] advance account 暂支帐目;预付款帐户
Z C93C7lJ advance compensation 预付补偿金
cOb%SC[A{ advance from shareholder 股东垫款
mQs$7t[>t advance pending reimbursement 预支以待日后付还
[z~Nw# advanced economy 先进经济体系
K[[k,W]qb advancement 预付;预付财产
.ndQ(B advances warrant 垫款令
LC{hoq\ advancing 贷出
FNuu ',: adverse balance 逆差
2X*<Fma3C adverse exchange 逆汇
V.#8-?z advertisement addressed to shareholders 在报章刊登的致股东通告
FT;JYkO advice for collection 托收通知书
J$Epj advice of drawing 提款通知书;汇票通知书
#H`y1zm advice of payment 付款通知
]KeNC)R Advisory Committee [Securities and Futures Commission]
_p&$X 谘询委员会〔证券及期货事务监察委员会〕
;N\?]{ L Advisory Committee on Diversification 经济多元化谘询委员会
S:YL<_oI| affidavit 誓章;遗产申报誓章
KV_Ga8hs affidavit of no receipt 述明无收款的誓章
@"8QG^q8de affiliate 联号;联营公司;附属公司
DKl7|zG4 affiliated company 附属公司;联号;联营公司
}/spo3,6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e{;e affordability 负担能力
fYy.>m+P1 African Development Bank [AfDB] 非洲开发银行
^0Q*o1W after-acquired property 事后取得的财产
yxN!*~BvL after-hours dealing 市后交易
\zU5G#LQ after-tax profit 税后盈利;税后利润;税后溢利
?U08A{ c agency agreement 代理协议
1VFqT' agency expenses 代理机构的开支
pCc7T-"og agency fee 代理费
%B*dj9n^q Agency Law 《代理法》
2-0cB$W+ agent 代理人;承销人
)^H9C"7T agent of company 公司代理人
Aa>gN agent's fee 代理人费;经纪费
S=p u aggregate 总计;总数;总体数字
7Ca\ (82 aggregate amount 总款额;总额
cEdJn@ , aggregate assets and liabilities 总体资产与负债
'cN#rHPB6 aggregate at constant price 按固定价格计算的总体数字
}yw;L(3 aggregate demand 总需求
9/Dt:R3QU aggregate gross position 总持仓量
N| Pm|w*? aggregate limit 总限额
Ra5'x)m36) aggregate of salaries tax 合计薪俸税
^gzNP#A<'o aggregate performance 总体表现;总体业绩
sRQh~5kM aggregate supply 总体供应
fR4l4 GU?) aggregate surplus 总盈余
M7R&J'SAY aggregate total 整体总额
t3$gwO$ aggregate value 总值;合计价值
JF%=Bc $C aggregated basis 合计基准
3|Sy'J0'K aggregated net chargeable income 合计应课税入息实额
Uob |Q=MQ aggregation 合并计算;合计;总和
ATM:As:<@ aggregation of incomes of husband and wife 夫妇入息合并计算
^~qs-.? aggregation of property 财产的总和
+[/47uFbI agio 差价;贴水
-5 /v` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~[TKVjyO Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*"FLkC4 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2?iOB6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_M[[vXH 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
WgJAr73
l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q_y,j& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
DXW?;|8)O agreement for a settlement 授产协议
8$ZSF92C agreement for assignment 转让协议
1lyOp agreement for sale 售卖协议;买卖协议
I<./(X[H:# agreement for sale and purchase 买卖协议
^r*%BUU9]% agreement for the payment of interest 支付利息协议
Gr$*t,ZW agreement for the repayment of money 还款协议
h5rP]dbhXU agreement of reinsurance 再保险协议
R.IUBw5;/ Agricultural Bank of China 中国农业银行
J xm9@, air passenger departure tax 飞机乘客离境税
07Q[L'}y@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FJ~_0E#L airport tax 机场税
:$i:8lz
alcohol duty 酒精税
MW$H/:3 alienation 让与;让渡;转让
@:+n6 alimony 生活费;赡养费
Q\#{2!I All Ordinaries Index [AOI] 所有普通股指数
6'Yn|A all risks 全险;综合险
b+].Uc All Sales Record for Stock Market 《股票市场成交报告》
eH%L?"J~: Allied Capital Resources Limited 新联财务有限公司
?lDcaI>+n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S~Iw?SK3 allocation letter 拨款信件
^[}0&_L
w allocation of fund 分配款项;预留款项
0j!ke1C&C allocation of profit 利润分配;溢利分配
8V|jL?a~ allocation warrant 拨款令
;Z1U@2./ allotment 分配;配股
(SsH uNt. allotment notice 股份配售通知;配股通知
!Vr45l allotment of shares 股份分配
=j+oKGkoCa allowable 可获宽免;免税的
Ge:-|*F allowable business loss 可扣除的营业亏损
6~h1iY_~ allowable expenses 可扣税的支出
M1]6lg[si allowance 免税额;津贴;备抵;准备金
YD46Z~$ allowance for debts 债项的免税额
_8b]o~[Z+ allowance for depreciation by wear and tear 耗损折旧免税额
{IPn\Bka allowance for funeral expenses 殡殓费的免税额
;q,)NAr& allowance for inflation 为通货膨胀而预留的款项;通胀准备金
S2ppKlVv allowance for repairs and outgoings 修葺及支出方面的免税额
=HV-8C] allowance to debtor 给债务人的津贴
`)=A!x y alteration of capital 资本更改
f:[d]J| alternate trustee 候补受托人
w}W@M,.^ amalgamation 合并
&O6;nJEI ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
m/hi~.D9 ambit of charges 征税范围;收费范围
YNC0Z'c9 amended valuation 经修订的估值
qN1 -plY American Commodities Exchange 美国商品交易所
#EmffVtY American Express Bank Limited 美国运通银行
R_>TEYZ American Stock Exchange 美国证券交易所
hG~]~ ) amortization 摊销
cxD}t'T amount due from banks 存放银行同业的款项
Stw+Dm\! amount due from banks abroad 存放海外银行同业的款项
ok3 amount due from holding companies 控股公司欠款
a|P~LMPM amount due from local banks 存放本港银行同业的款项
B2G5hbaA amount due to banks 银行同业的存款
Z0"& amount due to banks abroad 海外银行同业的存款
Naf`hE9 amount due to holding companies 控股公司存款
!*?(Q6 amount due to local banks 本港银行同业的存款
O:,2OMB}B` amount due to outport banks 外埠银行同业的存款
a\&(Ua amount for note issue 发行纸币的款额
\'?? amount of bond 担保契据的款额
Ztyv@z'/Z amount of consideration 代价款额
LPapD@Z amount of contribution 供款数额
t}XB|h amount of indebtedness 负债款额
otz_nF;E amount of principal of the loan 贷款本金额
we\b] amount of rates chargeable 应征差饷数额
2JA&{ch amount of share capital 股本额
%<wQ amount of sums assured 承保款额
u3M`'YCb amount of variation 变动幅度
^\vfos amount of vote 拨款数额
zY+t ,2z amount payable 应付款额
| 3N.5{ amount receivable 应收款额
sm2p$3v Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xS~yH[k analysis 分析
mI7rx`4H ancillary risk 附属风险
=nvAOvP{? annual account 周年帐目;周年帐目报表;年度决算;年结
*>GIk`!wM annual accounting date 年结日期
s3Krob`C5 annual allowance 每年免税额;年积金;年度津贴;年津
)iEa2uJ annual balance 年度余额
5:l*Ib:s7 annual disposable income 每年可动用收入
#FqFH>-*2 annual estimates 周年预算
4>$
;gH annual fee 年费
^p"4)6p-W annual general meeting 周年大会
KkdG.c' annual growth rate 年增率;每年增长率
uP%axys annual long-term supplement 长期个案每年补助金
^<>Jw%H annual pensionable emolument 可供计算退休金的年薪
iM?I
/\ annual report 年报
2H?I'<NoC Annual Report on the Consumer Price Index 《消费物价指数年报》
Bbl)3$`, annual return 周年报表;周年申报表;每年报税表格
O^X[9vrW Annual Return Rules 《周年报表规则》
m~Y'$3w annual review of consumer prices 每年消费物价回顾
' 1P=^ annual roll-forward basis 逐年延展方式
xm}q6>jRV annual salary 年薪
vbRrk($` annual statement 年度报表;年度决算表
(>rS
_#^ 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
wRXn9 annuitant 年金受益人
t<!+b@l5 annuity 年金
5W[3_P+ annuity contract 年金合约
IqhICC1V- annuity on human life 人寿年金
7>PF ~= antecedent debt 先前的债项
RwAbIXG{0 ante-dated cheque 倒填日期支票
aCU7w5 anticipated expenditure 预期开支
\~gA+o}Q anticipated net profit 预期纯利
NJ|NJp&0 anticipated revenue 预期收入
H
_Zo@y~J anti-inflation measure 反通货膨胀措施
'a;ini anti-inflationary stance 反通货膨胀立场
di3 B=A>3 apparent deficit 表面赤字
;[TljcbS apparent financial solvency 表面偿债能力
943I:, B apparent partner 表面合伙人
L4YVH2`0) application for personal assessment 个人入息课税申请书
JCw{ ?^F" application of fund 资金应用
!j!Z%]7 application to release as liquidator and to destruct the books of accounts and documents
e9~cBG| 申请免除清盘人职务及毁灭帐簿与文件
~K5Cr appointed actuary 委任精算师
=bs.2aN&^ appointed auditor 委任核数师;委任审计师
{B FT appointed trustee 委任的受托人
F5N>Uqr*oN appointer 委任人
[{S;%Jj*X/ apportioned pro rata 按比例分摊
?%cn'=>ZI apportionment 分配;分摊
-yX.Jv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CRZi;7`*1 apportionment formula 分摊方程式
I@3Q=14k% apportionment of estate duty 遗产税的分摊
B>~k).M&, appraisal 估价;评估
awj+#^ appreciable growth 可观增长
"n{9- VEmN appreciable impact 显着影响
c;c:Ea5 appreciable increase 可观增长
P$p@5 hl appreciation 增值;升值
D^66p8t appreciation against other currencies 相对其他货币升值
8_xnWMOe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Sk8%(JD7 appreciation tax 增值税
-W|*fKN`3 appropriation 拨款;拨用;拨付
u^`eKak"l appropriation account 拨款帐目
OJMvn'y Appropriation Bill 拨款法案
R&6n?g6@/V appropriation-in-aid system 补助拨款办法
N4I^.k<-A approved assets 核准资产
<A#5v\{.;~ approved basket stock 认可一篮子证券
2}^+]5 approved budget 核准预算
9 '2= approved charitable donation 认可慈善捐款
r_4TtP&UW approved charitable institution 认可慈善机构
wl7 M fyU approved currency 核准货币;认可货币
2Ryp@c&r^ approved estimates 核准预算
uew0R;+oa approved estimates of expenditure 核准开支预算
;EK(b approved overseas insurer 核准海外保险人
-L@]I$Yo approved overseas trust company 核准海外信托公司
x S approved pooled investment fund 核准汇集投资基金
-1Djo:y approved provident fund scheme 认可公积金计划
[X;>*- approved provision 核准拨款
s{yJ:WncI approved redeemable share 核准可赎回股份
0-*Z<cu%l approved regional stock 认可地区性证券
NNwc!x)* approved retirement scheme 认可退休金计划
(N,nux(0k approved subordinated loan 核准附属贷款
)r ULT$;i@ arbitrage 套戥;套汇;套利
$GQphXb$ arbitrageur 套戥者;套汇者
.W!tveX8- arbitrary amount 临时款项
qovQ9O arrangement 措施;安排;协定
$ I#7dJ"* arrears 欠款
`Jn,IDq arrears of pay 欠付薪酬
%/P=m-K arrears of revenue 逾期未收税款;逾期未收的帐项
0;}Aj8Fle articles of association 组织章程;组织细则;组织章程细则
j._G7z/LJ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
;5<P|:^ ascertainment of profit 确定利润
|}Q( F+cL "Asia Clear" “亚洲结算系统”
Af`z/:0< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
s>T`l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
fCLcU@3W? Asian Development Fund [ADF] 亚洲发展基金
Gu2_dT Asian dollar bond 亚洲美元债券
Y;8
>=0ye Asian dollar market 亚洲美元市场
!d\t:0; Asian dollar rate 亚洲美元利率
,,S9$@R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
K6E}";; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!]yQ1@)*' asked price 沽盘;喊价;索价;卖方报价
TW>?h=.z assessable income 应评税入息
.\$Wy$ d assessable loss 应评税亏损
d& hD[v assessable profit 应评税利润
;vMn/ assessable value 应评税值
.
=&Jo9 assessed profit 估定利润
6A}eSG3 assessed value 经评估价值
l$M$o( assessment 评税;评定;估价;评税单
Hfke assessment number 评税编号;估价编号
|Z
d]=tue assessment of additional tax 补加税评税
moCK-: assessment of performance 业绩评估;实绩评价
u2 7S%2P Assessor 评税主任
o"RJ.w:dn asset price bubbles 资产价格泡沫
+i+tp8T+7 asset-backed securities 具资产保证的证券
k,T_e6( assets accretion 资产增值
|H:<:*=6c assets and liabilities 资产与负债
Te+^J8 assets betterment statement 资产递增表;资产改进表
H-185]7 assets lending 实物放款;有抵押贷款
Yr+d1( assets of the company passing on the death 死者去世时转移的公司资产
[6_"^jgH assets pledged as security for liabilities 用作负债抵押的资产
N?$7Z v[G assets portfolio 资产投资组合
K<#-"Xe; assets price 资产价格
3)y{n%3L assets quality 资产质素
Lj iI+NJ assets realization 资产变现
.?f:Nb.O assets refinancing arrangement 资产再集资安排
)`<6taKx@n assets securitization 资产证券化
@YCv assets situated outside Hong Kong 在香港以外地方的资产
u)7*Rj^ assets stripping 削减资产;拆卖资产
Hr6wgYPi assets value 资产值
H "O$& assignee 承让人
85}
ii{S assignment 转让;转让书;转让契
Bq *[c=(2 assignment of interest 权益转让
Q? qjWZY assignment of letters patent and trade mark 专利证书及商标转让
xo(k?+P>. assignment of property 物业转让;物业转让书
P])L8zK assignment right 转让权
s{ =5-: assignor 转让人
+lKrj\Xj associate 有联系的人;有关连人士;相联者;合伙人;联系人
m`c#:s'_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SBX|Bcyk* associate member 附属会员
K}Na3}m associated body corporate 相联法人团体
q@%h^9. associated company 相联公司;联属公司
QhCY}Q?X associated corporation 相联法团
Wk}D]o0^@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
66
N) 公认会计师公会〔英国〕
b~j~ Association of Futures Exchange Brokers 香港期货经纪协会
847 R
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b_vVB`> association of underwriters 承保人组织
P% Q@9kO> assumption of control 接管
.liyC~YW assurance 担保;保险;转易;转易书
*="m3:c'J assurance of interest 权益的转易
9\>sDSCx at 19XX price 按一九XX年价格计算
Jh?z=JY at a discount 按赔价计算;按贴水价格计算;打折扣
n26>>N at a premium 按溢价计算;按升水价格计算
;b1wk^,Hw~ at call 通知付款;按通知
-AC`q/bCD at constant market price 按固定市价计算
9^!wUwB at constant price 按固定价格计算
x<s|vgl| at cost 按成本计算
n8$=f'Hgb at current market price 按当时市价计算;按现时市价计算
XCm\z9F at current price 按当时价格计算;按现时价格计算
=-qf ;5[| at factor cost 按要素成本计算;按生产要素成本计算
q`[K3p
at money-of-the-day price 按付款当日价格计算
y:,9I`aW at or better 按指定或较佳价位〔买卖指令〕
8?1o<8hV at par 按面值计算;平价
Mn@$;\: at sight 见票即付
xg} ug[ at the close 按收市盘
<BPRV> 0X at the opening 按开市盘
<m0{'xw attestation 见证;见证条款
Oqmg;\pm at-the-money option 平价期权
61Bhm:O5W attorney 受权人;受托代表人
d&u7]<yDA attornment 新拥有人承认书
[f/.!@sj attributable profit 可归属利润
um[!|g/ attributable share value 可归属股份价值
(]XbPW Auckland Stock Exchange 奥克兰证券交易所
KmL$M auction 拍卖
87<9V.s2 auctioneer 拍卖商
#k9< audit 审计;核数
+#s;yc#=2 Audit Commission 审计署
G?/c/r G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4uUs7T 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
<s}|ZnGE audit review 帐目审查
3 Z1OX]R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_q)!B,y-/N audited account 审计帐目;经审计的帐目
k2p'G')H audited annual account 经审计的周年帐目
(a }J$: audited balance sheet 经审计的资产负债表
vbp-`M( auditor 核数师;核数主任;审计师
;v_V+t<$ auditor's certificate 核数师证明书;审计师证明书
~{M@?8wi auditor's report 核数师报告;审计师报告
%b=p< h'( Aussie bond 澳元债券
8*s7m austerity budget 紧缩预算
%iJ|H(P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*,lh:
Australia All Ordinaries Index 澳洲所有普通股票指数
Us-A+)r*! Australian Dollar [AUD] 澳元
Q]rqD83(( Australian Options Market 澳大利亚期权市场
,H39V+Y* Australian Securities Commission 澳洲证券事务监察委员会
[(|v`qMv/g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rN"Xz Australian Stock Exchange 澳大利亚证券交易所
P'tMu6+) Austrian Schilling [ATS] 奥地利先令
Obo _YE authentication 认证;鉴证
J>%t<xYf4 authority to purchase 委托购买证;委购书
aD ESr? authorization 认可;核准;授权;授权书
.oR3Q/|k] authorization by direction 指示授权
/.$L"u authorization by instruction 指令授权
(ua q<Cvg authorization by warrant 令状授权
rl?7W]; authorization of unit trust 单位信托的认可
s<&[\U authorized agent 指定代理人
5+K;_) authorized capital 法定资本
>vujZw_0> authorized clerk 出市员
WeC(w+}p authorized dealer 认可交易商
[bjN
f2 authorized financial institution 认可财务机构
xo Gb authorized fund 认可基金
yN\e{;z` authorized fund house 获授权的基金公司;认可基金公司
+.@c{5J< authorized institution 认可机构
XdsJwn F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ooE{V*Ie authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6peyh_ authorized insurer 获授权保险人;获认可承保人
2\0Oji\6 authorized investment 特准投资项目
(A{NF( authorized person 获授权人
r5 yO5W authorized representative 获授权代表
iF9_b authorized share capital 法定股本
1h=D4yN automated quotation system 自动报价系统
z(H?VfJo Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q4ipumy* 自动交易系统〔香港期货交易所有限公司〕
2a `J%A automatic adjustment mechanism 自动调整机制
l>&sIX automatic adjustment system 自动调整系统
.Xd0
Q=1h Automatic Clearing House 自动票据交换所
8!zbF<W9 automatic exchange rates accumulation system 自动化汇率累集系统
mp\%M
1< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yC
!/PQ" automatic teller machine [ATM] 自动柜员机
-$YJfQE6G autopay 自动转帐
XmWlv{T+ available assets 可用资产
kdcQw7G available fiscal reserve 现存财政储备
zOGR+Gq_Z available profit 可用利润
m^I,}1H4 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
[X/(D9J average 平均;平均数;海损
Sj-[%D* average basic salary 平均基本薪金
IU!Ht> average consumer expenditure 平均消费开支;一般消费开支
vPmnN^ average cost 平均成本
Yc`<S average cost of land production 增辟土地平均成本
Bo
r7] # average daily turnover 平均每日成交额
y3IWfiz>/d average daily wage rate 平均每日工资率
wsnK3tM7- average expenditure pattern 平均开支模式
(oaYF+T average growth rate 平均增长率
6sB$<# average net fixed assets 固定资产平均净值
,2`~ NPb average of relatives 相对价格平均数
r]LCvsVa average price 平均价格
%8FN0 average propensity to consume 平均消费倾向;一般消费倾向
ut&/\k=N average propensity to save 平均储蓄倾向;一般储蓄倾向
}1 QF+Cf average rate 平均率
)q3"t2- average revenue 平均收入;平均收益
v01#>,R average stock 平均库存;平均存货
Q$a average yearly rent 平均年租
p=gX!4,9< avoidance of double taxation 避免双重课税
ctI{^f: avoidance of tax 避税