A:
t*Q12Q A share A股;甲类股份
PfrW,R~r abatement of tax 减税;减扣免税额
y i@61XI ABN AMRO Bank N.V. 荷兰银行
dl{3fldb above-the-line expenditure 线上项目支出;经常预算支出
L761m7J]B above-the-line receipt 线上项目收入;经常预算收入
lQ+-g#` ABSA Asia Limited 南非联合亚洲有限公司
>5 5/@+^ absolute change 绝对数值变更
Q)a*bPz absolute expenditure 实际开支
*pasI.2s# absolute guideline figure 绝对准则数字
N=+Up\h absolute interest 绝对权益
1 *-58N* absolute order of discharge 绝对破产解除令
n6o}$]H absolute profit margin 绝对利润幅度
71 /6=aq>n absolute value 实值;绝对值
<E\BKC%M absolutely vested interest 绝对既得权益
sZ4H\ absorbed cost 已吸收成本;已分摊成本
tOko %vY8 absorption 吸收;分摊;合并
<1jiU%!w absorption rate 吸收率;摊配率;分摊率
2N,*S ACB Finance Limited 亚洲商业财务有限公司
0\Oeo8<7)~ acceptable form of reciprocity 合理的互惠条件
R1q04Zj{2 acceptable rate 适当利率;适当汇率
gieX`} acceptance agreement 承兑协议
U |4%ydG acceptance for honour 参加承兑
K->p&6s acceptor 承兑人;接受人;受票人
hcaH acceptor for honour 参加承兑人
%)aDh
}
accident insurance 意外保险
xEiW]Eo Accident Insurance Association of Hong Kong 香港意外保险公会
xUrfH$$!` accident insurance scheme 意外保险计划
;8b f5 accident year basis 意外年度基准
n6uobo- accommodation 通融;贷款
f:utw T accommodation bill 通融票据;空头票据
Vk_L*lcN accommodation party 汇票代发人
(~#PzE: account balance 帐户余额;帐户结余
zu|pL`X account book 帐簿
lMO0d_:b1 account collected in advance 预收款项
Q'=!1^& account current book 往来帐簿
aVtwpkgZ account of after-acquired property 事后取得的财产报告
4*dT|NU account of defaulter 拖欠帐目
"1#,d#Q $ account payable 应付帐款
1%=,J'AH account payee only [A/C payee only] 只可转帐;存入收款人帐户
i'EXylb account receivable 应收帐款
7I.[1V` account receivable report 应收帐款报表
j/Kw-h ,5" account statement 结单;帐单;会计财务报表
QnGJ4F account title 帐户名称;会计科目
} M~AkJL accountant's report 会计师报告
(?3(=+t Accountant's Report Rules 会计师报告规则
?NwFpSB2 accounting and auditing procedure 会计与审计程序;会计与核数程序
Q%>,5(_V] Accounting Arrangements 《会计安排》
D>1Dao accounting basis 会计基础
! 9N%=6\ accounting by Official Receiver 破产管理署署长呈交的帐目
W.CIyGK Accounting Circular 《会计通告》
>3Y&jsh< accounting class 会计类别
Je*gMq:D accounting date 记帐日期;会计结算日期
*LhR$(F( accounting for money 款项核算
)i>KYg w Accounting Officer 会计主任
>%[W2L\' accounting period 会计报告期;会计期
@O(\TIg accounting policy 会计政策;会计方针
``\H'^{B accounting practice 会计惯例
7:;V[/ accounting principle 会计准则
FJ[(dGKeE accounting record 会计记录
JEd/j
zR( accounting report 会计报告
v]1rH$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6Rt pB\hq Accounting Society of China 中国会计学会
'\;tmD"N5# accounting statement 会计报表
9(I4x]` accounting system 会计制度;会计系统
[gE2lfaEy accounting transaction 会计事项;帐务交易
oy
|@m|J accounting treatment 会计处理
f[ywC$en accounting year 会计年度
1GNAx\( accretion 增值;添加
SVHtv0Nx accrual 应计项目;应累算数目
a&<<X:$Hy accrual basis 应计制;权责发生制
s6
^JgdW accrual basis accounting 应计制会计;权责发生制会计
&,)tD62s accrue 应累算;应计
:H87x?e[ accrued benefit 应累算利益
i}YnJ accrued charges 应计费用
@GV^B'}* accrued cumulative preference share dividend 应累算的累积优先股股息
1hN!
2Y: accrued expenses 应累算费用
_1Eyqh`oh accrued interest payable 应付利息;应计未付利息
ls5S9R 5 accrued interest receivable 应收利息;应计未收利息
Cm&itG accrued right 累算权益
Tv KX8 m" accruing profit 应累算的利润
aG ,uF accumulated fiscal reserve 累积财政储备
- t+Mh. accumulated profit 累积利润;滚存溢利
'F~u \m=E accumulated reserve 累积储备
B?4\IXek accumulation of surplus income 累积收益盈余
8BN'fWl&E acquired assets 既得资产
&d2/F i+ acquisition 收购;购置;取得
o]j* acquisition cost 购置成本
O| 2Q-
@D acquisition expenses 购置费用
_Dv^~e1c acquisition of 100% interest 收购全部股权
ppYz~ {"r acquisition of control 取得控制权
r3-3*_ acquisition of fixed assets 购置固定资产
i>~?XVU acquisition of shell “买壳”
D'&LwU,o acquisition price 收购价
%|I|Mc act of God 天灾
t Z%?vY~! acting partner 执事合伙人
4>W`XH active market 买卖活跃的市场;交投畅旺的市场;旺市
K$Ph$P@ active partner 积极参与的合伙人
~,:f,FkSQ active trading 交投活跃
I5~DC actual circulation 实际流通
o?3R HP47 actual cost 实际成本
cQR1v-Xt actual expenditure 实际开支;实际支出
+EB## actual income 实际入息;实际收入;实际收益
bODl
q actual market 现货市场
uu:)jx i actual price 现货价;实际价格
Dn[1BWM/7 actual profit 实际利润
`4=b|N+b" actual quotation 实盘;实际价位;实际报价
JjmL6(*ui actual year basis 按实际年度计算
ymzm x$o= actuals 实货
S;NXOsSu actuarial investigation 精算调查
![ QQF| actuarial principle 精算原则
=bDG|:+ actuarial report 精算师报告
"OPUGwf Actuarial Society of Hong Kong 香港精算学会
jmFN*VIL actuarial valuation 精算师估值
,jn?s^X6Dj actuary 精算师
L`#+ZLo ad referendum agreement 暂定协议;有待覆核的协定
kpdFb7>| ad valorem duty 从价税;按值征税
^WNJQg' ad valorem duty system 从价税制
A=$oYBB ad valorem fee 从价费
:QVGY^c ad valorem tariff 从价关税
Y!L jy
[/ additional allowance 额外免税额
?Z=v&d[o) additional amount for unexpired risk 未过期风险的额外款额
VC.?]'OqD additional assessable profit 补加应评税利润
qEAF!iB]L additional assessment 补加评税
5-OvPTY`M additional commitment 额外承担
HZ}*o%O additional commitment vote 额外承担拨款
gY9"!IVe+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
l;.BlHyu additional dependent parent allowance 供养父母额外免税额
/K^cU;E, additional provision 额外拨款
(Y>MsqwWfC additional stamp duty 附加印花税
xR:h^S^W ~ additional tax 补加税罚款;补加税款
ueR42J%s Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
.bE,Q9: adjudged bankrupt 被裁定破产
.*j+? adjudicated bankrupt 裁定破产人
2]+.8G7D% adjudication fee 裁定费;评定印花税额手续费;评估契据费
-)oBh adjudication of bankruptcy 裁定破产;宣告破产
a5-\=0L~ adjudication of insolvency 裁定无力偿还债务
my1kF%? adjusted actual 经调整的实数;调整后的实数
a%dx\&K adjusted current assets 经调整的流动资产;调整后的流动资产
pd#/;LT adjusted figure 经调整的数字;调整后的数额
b5DrwX{Ff adjusted liabilities 经调整的负债;调整后的负债
AJT0)FCpR adjusted loss 经调整的亏损;调整后的亏损
v\ Ljm,+ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
|=LkV"_v adjusted profit 经调整的利润;调整后的利润
FT~^$)8= adjusted surplus 经调整的盈余额;调整后的盈余额
4i,SiFKB adjusted value 经调整的价值;调整后的价值
Bu1z$#AC adjustment 调整;修订;理算〔保险〕
#lF<="y%X adjustment centre 调剂中心
K(gj6SrjV adjustment lag 调整过程的时间差距;调整时差
i.sq^]j adjustment mechanism 调整机制
HhvG#Sam! adjustment of loss 亏损调整
{<kG{i/ adjustment process 调整过程;调整程序
Z=0W@_s adjustment range 调整幅度
aJ8pJ{,P administered exchange rate 受管制汇率
!)O$Q}'\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
yr>bL"!CA administration expenses 行政费用
"|%9xGX|D administration fee 手续费;行政费
$J6.a!5IE administration in bankruptcy 破产管理
C t)MvZ administration order 遗产管理令
?^~"x.<nr administrator 管理人;遗产管理人
&>e DCs administrator of the estate 遗产管理人
PoJ$%_a} admission of debt 债项承认书
CeTr%j admission of proof 接纳债权证明
|xVCl<{F% advance 放贷款项;垫付款项;预支款项;预付款项
s3{s.55{m advance account 暂支帐目;预付款帐户
d8HB2c5y0i advance compensation 预付补偿金
Db(_T8sU advance from shareholder 股东垫款
SbZt\a 8 advance pending reimbursement 预支以待日后付还
cA?
x( advanced economy 先进经济体系
9Yyg}l: advancement 预付;预付财产
Net)l@IB] advances warrant 垫款令
VA'X!(Cv advancing 贷出
Y/H^*1 adverse balance 逆差
6;cY!
adverse exchange 逆汇
LUck>l\l advertisement addressed to shareholders 在报章刊登的致股东通告
wy{>gvqK advice for collection 托收通知书
,g_onfY advice of drawing 提款通知书;汇票通知书
u!o]Co> advice of payment 付款通知
NRisr Advisory Committee [Securities and Futures Commission]
X5Y
`(/V 谘询委员会〔证券及期货事务监察委员会〕
e({fY.)SGo Advisory Committee on Diversification 经济多元化谘询委员会
S2E HmE& affidavit 誓章;遗产申报誓章
hw$c@:pW; affidavit of no receipt 述明无收款的誓章
JGcD{RU| affiliate 联号;联营公司;附属公司
YM`pNtQ affiliated company 附属公司;联号;联营公司
p &>A5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-fJ@R1] affordability 负担能力
;9 ,mV(w African Development Bank [AfDB] 非洲开发银行
T:dm0i au after-acquired property 事后取得的财产
_AYC|R| after-hours dealing 市后交易
EWIc|b: after-tax profit 税后盈利;税后利润;税后溢利
3]<re{)J9O agency agreement 代理协议
*frJ^ Ws{ agency expenses 代理机构的开支
S9R]Zl7{- agency fee 代理费
k0_$M{@Y Agency Law 《代理法》
=5~F6to agent 代理人;承销人
<m,yFk agent of company 公司代理人
K;p<f{PE agent's fee 代理人费;经纪费
BD7@Mj*| aggregate 总计;总数;总体数字
mO)PJd2ZD aggregate amount 总款额;总额
t*d >eK`:N aggregate assets and liabilities 总体资产与负债
HDVl5X`j' aggregate at constant price 按固定价格计算的总体数字
3;MjO*- aggregate demand 总需求
sD8m< aggregate gross position 总持仓量
!?o$-+a| aggregate limit 总限额
^qO=~U!{ aggregate of salaries tax 合计薪俸税
&
8'( aggregate performance 总体表现;总体业绩
PKR $I aggregate supply 总体供应
^2^|AXNES aggregate surplus 总盈余
5!F\h'E aggregate total 整体总额
ZBmXaP[9 aggregate value 总值;合计价值
#RM3^]h aggregated basis 合计基准
F|l`YtZZd aggregated net chargeable income 合计应课税入息实额
=6L*!JP< aggregation 合并计算;合计;总和
`{U%[$<[W aggregation of incomes of husband and wife 夫妇入息合并计算
y[p$/$bgC5 aggregation of property 财产的总和
ml.;wB| agio 差价;贴水
#M?F^u[ 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》
Ah>gC!F^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o}MzqKfu 《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》
Sf&?3a+f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
jD/7/G* 《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》
QW~5+c9JJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a3UPbl3^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/Pn.)Lxfl agreement for a settlement 授产协议
{(Og/[ agreement for assignment 转让协议
%,,`N I{ agreement for sale 售卖协议;买卖协议
;wXY3|@ agreement for sale and purchase 买卖协议
3XwU6M$5g agreement for the payment of interest 支付利息协议
^'&iYV agreement for the repayment of money 还款协议
=r@gJw:B agreement of reinsurance 再保险协议
a1G9wC:e Agricultural Bank of China 中国农业银行
*i?rJH air passenger departure tax 飞机乘客离境税
|vfujzRZ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+z|UpI airport tax 机场税
jefNiEE[ alcohol duty 酒精税
-
LiPHHX< alienation 让与;让渡;转让
LMFK3Gd[ alimony 生活费;赡养费
>H}jR[H' All Ordinaries Index [AOI] 所有普通股指数
Ty3CBR{6 all risks 全险;综合险
.3a:n\tY All Sales Record for Stock Market 《股票市场成交报告》
.6#cDrK Allied Capital Resources Limited 新联财务有限公司
/z1p/RiX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`M?v!]o allocation letter 拨款信件
e)HhnN@ allocation of fund 分配款项;预留款项
1iJ0Hut}d allocation of profit 利润分配;溢利分配
o)tKH@`vE allocation warrant 拨款令
dXiE.Si allotment 分配;配股
1xO!w+J# allotment notice 股份配售通知;配股通知
X_u@D;$ allotment of shares 股份分配
CYt jY~ allowable 可获宽免;免税的
rToaGQh allowable business loss 可扣除的营业亏损
"[*S?QO(L allowable expenses 可扣税的支出
/WgPXE B allowance 免税额;津贴;备抵;准备金
=Y&9
qt allowance for debts 债项的免税额
?aFr8i:)M allowance for depreciation by wear and tear 耗损折旧免税额
BFMS*t` allowance for funeral expenses 殡殓费的免税额
5[,+\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
0{?:FQ# allowance for repairs and outgoings 修葺及支出方面的免税额
<E>7>ZL allowance to debtor 给债务人的津贴
5=Kq@[(4 alteration of capital 资本更改
C}mYt/ alternate trustee 候补受托人
<rX\LwR amalgamation 合并
=6cyE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-(\1r2
Y ambit of charges 征税范围;收费范围
K`Bq(z?/ amended valuation 经修订的估值
nTys4R American Commodities Exchange 美国商品交易所
3s` V)aXP American Express Bank Limited 美国运通银行
.4Qb5I2# American Stock Exchange 美国证券交易所
EqD^/(,L2 amortization 摊销
j?:`-\w5 amount due from banks 存放银行同业的款项
4l lD6&% amount due from banks abroad 存放海外银行同业的款项
J?UA:u amount due from holding companies 控股公司欠款
W/ g|{t[ amount due from local banks 存放本港银行同业的款项
e9CP802#2 amount due to banks 银行同业的存款
^W
Y8-6 amount due to banks abroad 海外银行同业的存款
`FA)om amount due to holding companies 控股公司存款
qDnCn H amount due to local banks 本港银行同业的存款
nnt8 sf@\ amount due to outport banks 外埠银行同业的存款
i`[#W(m amount for note issue 发行纸币的款额
5vD3K!\u amount of bond 担保契据的款额
v:rD3=M- amount of consideration 代价款额
6exI_3A4jh amount of contribution 供款数额
YBX)eWslK amount of indebtedness 负债款额
(U|)xA]y! amount of principal of the loan 贷款本金额
dqqnCXYuW amount of rates chargeable 应征差饷数额
vv+TKO amount of share capital 股本额
F:M>z= amount of sums assured 承保款额
6xH;:B)d amount of variation 变动幅度
X=v~^8M7% amount of vote 拨款数额
&Nc[$H7< amount payable 应付款额
)@}A
r amount receivable 应收款额
}m6f^fs} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?gLR<d_ analysis 分析
[IiwN qZ[~ ancillary risk 附属风险
j~Q}F |i8 annual account 周年帐目;周年帐目报表;年度决算;年结
A LXUaE. annual accounting date 年结日期
Q |
annual allowance 每年免税额;年积金;年度津贴;年津
,{k<JA{ annual balance 年度余额
~?#~ Ar annual disposable income 每年可动用收入
r5o@+"! annual estimates 周年预算
,H>W:O annual fee 年费
XZ.7c{B< annual general meeting 周年大会
wJ6_I$> annual growth rate 年增率;每年增长率
h`=r)D annual long-term supplement 长期个案每年补助金
O!;H}{[dg annual pensionable emolument 可供计算退休金的年薪
{!L=u/qs" annual report 年报
gs?8Wzh90* Annual Report on the Consumer Price Index 《消费物价指数年报》
5XDgs|8 annual return 周年报表;周年申报表;每年报税表格
R]Hz8 _X Annual Return Rules 《周年报表规则》
M~uMY+> annual review of consumer prices 每年消费物价回顾
Hi^35 annual roll-forward basis 逐年延展方式
*oCxof9JA annual salary 年薪
_B)s=Snx annual statement 年度报表;年度决算表
2Kjrw; 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
hjkLVL annuitant 年金受益人
dUIqD l annuity 年金
|2O')3p"9 annuity contract 年金合约
xcst<= annuity on human life 人寿年金
Us'Cs+5XcG antecedent debt 先前的债项
4S tjj!ew ante-dated cheque 倒填日期支票
0; 7#ji
anticipated expenditure 预期开支
`|nH1sHFq anticipated net profit 预期纯利
`%e|$pK anticipated revenue 预期收入
;AKwx|I$g anti-inflation measure 反通货膨胀措施
Hb+X}7c$ anti-inflationary stance 反通货膨胀立场
E Zi &] apparent deficit 表面赤字
z)
:ka"e apparent financial solvency 表面偿债能力
j1/+\8Y apparent partner 表面合伙人
Oukd_Ryf application for personal assessment 个人入息课税申请书
:$NsR*Cq*9 application of fund 资金应用
GQb i$kl application to release as liquidator and to destruct the books of accounts and documents
eH
%Ja[ 申请免除清盘人职务及毁灭帐簿与文件
GWhE8EDT appointed actuary 委任精算师
?=<~^Lk appointed auditor 委任核数师;委任审计师
JnY$fs*" appointed trustee 委任的受托人
D&/I1=\( appointer 委任人
p!_[qs apportioned pro rata 按比例分摊
!NTH.U:g apportionment 分配;分摊
2HD:JdL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"Ht'{ & apportionment formula 分摊方程式
XIKvH-0& apportionment of estate duty 遗产税的分摊
5$kdgFq( appraisal 估价;评估
J96uyS* appreciable growth 可观增长
:_v!#H) appreciable impact 显着影响
k)cP! %z appreciable increase 可观增长
6hO-H&r++ appreciation 增值;升值
*Ddi(` appreciation against other currencies 相对其他货币升值
[
7g>< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>%u@R3PH] appreciation tax 增值税
AotCX7T2T appropriation 拨款;拨用;拨付
6#U^<` appropriation account 拨款帐目
/'ZKS T4 Appropriation Bill 拨款法案
ow/U appropriation-in-aid system 补助拨款办法
\8{\;L C approved assets 核准资产
1c$vLo832 approved basket stock 认可一篮子证券
J/ vK6cO\ approved budget 核准预算
A{N\) approved charitable donation 认可慈善捐款
eNbpwne approved charitable institution 认可慈善机构
2VA!&`I approved currency 核准货币;认可货币
[KSH~:h:NR approved estimates 核准预算
)qv2)a!H approved estimates of expenditure 核准开支预算
/N6}*0Ru approved overseas insurer 核准海外保险人
X d3}Vn= approved overseas trust company 核准海外信托公司
$#e1SS32 approved pooled investment fund 核准汇集投资基金
0]B(a approved provident fund scheme 认可公积金计划
?^}_j
vT approved provision 核准拨款
7b, (\Fm approved redeemable share 核准可赎回股份
ZIDbqQu approved regional stock 认可地区性证券
_|A+) K approved retirement scheme 认可退休金计划
{]^O:i" approved subordinated loan 核准附属贷款
{WQq}-( arbitrage 套戥;套汇;套利
ygzxCn|# arbitrageur 套戥者;套汇者
s9 @Sd arbitrary amount 临时款项
.fp&MgiQ arrangement 措施;安排;协定
Xh
F_] arrears 欠款
D<>@
%"% arrears of pay 欠付薪酬
y! ~qbh[ arrears of revenue 逾期未收税款;逾期未收的帐项
Be2lMC articles of association 组织章程;组织细则;组织章程细则
p$Hi[upy Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
rQb7?O@- ascertainment of profit 确定利润
'1Y\[T* "Asia Clear" “亚洲结算系统”
^AL2H' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
X:|8vS+0gU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pvF-Y9Xb Asian Development Fund [ADF] 亚洲发展基金
vcv CD7MD Asian dollar bond 亚洲美元债券
BhkoSkr Asian dollar market 亚洲美元市场
[ *>AN7W Asian dollar rate 亚洲美元利率
[c~kF+8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uOd&XW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K\u_Ji]k asked price 沽盘;喊价;索价;卖方报价
y t5H oy assessable income 应评税入息
-DjJ",h( $ assessable loss 应评税亏损
r|eZv<6 assessable profit 应评税利润
D=+NxR[ assessable value 应评税值
,eRQu. assessed profit 估定利润
nL-K)G, assessed value 经评估价值
,[e\cnq[ assessment 评税;评定;估价;评税单
@1:0h9% assessment number 评税编号;估价编号
'V
(,.' assessment of additional tax 补加税评税
`\CVV*hP assessment of performance 业绩评估;实绩评价
vUesV%9hq Assessor 评税主任
y(iY asset price bubbles 资产价格泡沫
h&;t.Gdf asset-backed securities 具资产保证的证券
nB5zNyY4 assets accretion 资产增值
!5Sd2<N assets and liabilities 资产与负债
Lja 7 assets betterment statement 资产递增表;资产改进表
[0y$! f4 assets lending 实物放款;有抵押贷款
E\U`2{^. assets of the company passing on the death 死者去世时转移的公司资产
2oCkG~j assets pledged as security for liabilities 用作负债抵押的资产
_zMgoc7 assets portfolio 资产投资组合
=Vw
5q},3 assets price 资产价格
69G`2_eKCp assets quality 资产质素
Ba'LRz assets realization 资产变现
]uQqn]+I! assets refinancing arrangement 资产再集资安排
mJ}opy!{; assets securitization 资产证券化
=1.9/hW assets situated outside Hong Kong 在香港以外地方的资产
bt$)Xu<R assets stripping 削减资产;拆卖资产
y*23$fj( assets value 资产值
k{I01 assignee 承让人
. (}1%22 assignment 转让;转让书;转让契
/.z;\=;[n! assignment of interest 权益转让
i'#Gy,R assignment of letters patent and trade mark 专利证书及商标转让
4 %W: assignment of property 物业转让;物业转让书
\tN-(=T assignment right 转让权
E3aDDFDH assignor 转让人
7.g[SBUOG associate 有联系的人;有关连人士;相联者;合伙人;联系人
t2BL(yB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,|kDsR! associate member 附属会员
Qf $|_&| associated body corporate 相联法人团体
x@Hd^xH` associated company 相联公司;联属公司
.2)
=vf'd associated corporation 相联法团
04U")-\O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N<(.%<! 公认会计师公会〔英国〕
tjT>VwqH Association of Futures Exchange Brokers 香港期货经纪协会
/Q{P3:k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
._O association of underwriters 承保人组织
ACq7dLys,B assumption of control 接管
p< "3&HA assurance 担保;保险;转易;转易书
eKvV*[Na assurance of interest 权益的转易
cLVe T at 19XX price 按一九XX年价格计算
:'iYxhM.V at a discount 按赔价计算;按贴水价格计算;打折扣
=#gEB#$x: at a premium 按溢价计算;按升水价格计算
wU\s;
dK at call 通知付款;按通知
$%R$G`.KM at constant market price 按固定市价计算
&<RpWA k{ at constant price 按固定价格计算
~m^ #FJu at cost 按成本计算
Xx:F)A8O at current market price 按当时市价计算;按现时市价计算
\</b4iR)LT at current price 按当时价格计算;按现时价格计算
-Go 7"j at factor cost 按要素成本计算;按生产要素成本计算
r.ZF_^y}+ at money-of-the-day price 按付款当日价格计算
d;mx<i=/ at or better 按指定或较佳价位〔买卖指令〕
A][fLlpr at par 按面值计算;平价
?';OD3- at sight 见票即付
)Gw~XtB2 at the close 按收市盘
mtz#}qD66 at the opening 按开市盘
PjA6Ji;Hu attestation 见证;见证条款
-#!x|ne at-the-money option 平价期权
/,=@8k!t? attorney 受权人;受托代表人
{ FZ=olZ attornment 新拥有人承认书
3psU?8( attributable profit 可归属利润
Z_1U9+, attributable share value 可归属股份价值
@f]{>OS Auckland Stock Exchange 奥克兰证券交易所
A+J*e auction 拍卖
_BdE<
!r auctioneer 拍卖商
kHw_ S- audit 审计;核数
r$Co0!. Audit Commission 审计署
B/~%h | Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|w aIpB( 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〕
;2'q_Btk4 audit review 帐目审查
a<}#HfC;' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]0hrRA` audited account 审计帐目;经审计的帐目
Mj[f~ audited annual account 经审计的周年帐目
JRCrZW} audited balance sheet 经审计的资产负债表
<S?ddp2 auditor 核数师;核数主任;审计师
Um#Wu]i auditor's certificate 核数师证明书;审计师证明书
PxH72hBS auditor's report 核数师报告;审计师报告
D?XM,l+ Aussie bond 澳元债券
JRo?s~Ih austerity budget 紧缩预算
B#/Q'V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;4N;D Australia All Ordinaries Index 澳洲所有普通股票指数
>h0-; Australian Dollar [AUD] 澳元
M9zfT!- Australian Options Market 澳大利亚期权市场
J+d1&Tw& Australian Securities Commission 澳洲证券事务监察委员会
ok|qyN+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V,rq0xW Australian Stock Exchange 澳大利亚证券交易所
3gd&i Austrian Schilling [ATS] 奥地利先令
oy<WsbnS authentication 认证;鉴证
8JmFi authority to purchase 委托购买证;委购书
Uf}\p~; authorization 认可;核准;授权;授权书
C4TE-OM8 authorization by direction 指示授权
s(X;Eha authorization by instruction 指令授权
P(F+f`T authorization by warrant 令状授权
KM^ufF2[ authorization of unit trust 单位信托的认可
y~()|L[ authorized agent 指定代理人
")=X4]D authorized capital 法定资本
P#=`2a#G authorized clerk 出市员
|2{wG4 authorized dealer 认可交易商
>4t+:Ut: authorized financial institution 认可财务机构
V5*OA??k< authorized fund 认可基金
\=_{na_ authorized fund house 获授权的基金公司;认可基金公司
Y ')x/H authorized institution 认可机构
0}_[DAd6 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
giz7{Ai authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gz3pX#S authorized insurer 获授权保险人;获认可承保人
{nLjY|* authorized investment 特准投资项目
pAT7)Ch
authorized person 获授权人
fbUr`~Y" authorized representative 获授权代表
7jdb)l\p= authorized share capital 法定股本
As>_J=8} 3 automated quotation system 自动报价系统
?lP':'P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
E*+{t~ 自动交易系统〔香港期货交易所有限公司〕
XQw>EZdj_N automatic adjustment mechanism 自动调整机制
L|p
Z$HB automatic adjustment system 自动调整系统
Ol!ntNhXm Automatic Clearing House 自动票据交换所
#8)*1? automatic exchange rates accumulation system 自动化汇率累集系统
;Iq/l%vX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
l+V>]?j automatic teller machine [ATM] 自动柜员机
~6p[El#tS autopay 自动转帐
JH7< available assets 可用资产
&RfC"lc available fiscal reserve 现存财政储备
eUg~)m5G available profit 可用利润
e=.]F*:J Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
ght$9>'n average 平均;平均数;海损
T?X_c"{8M average basic salary 平均基本薪金
R=jI?p average consumer expenditure 平均消费开支;一般消费开支
x&0vKo; average cost 平均成本
Hw4%uS==V average cost of land production 增辟土地平均成本
1YH+d0UGn average daily turnover 平均每日成交额
MG.`
r{5 average daily wage rate 平均每日工资率
Hro-d1J7 average expenditure pattern 平均开支模式
Dd\jHF>u average growth rate 平均增长率
R
rda# h^ average net fixed assets 固定资产平均净值
rW=Z>1 average of relatives 相对价格平均数
AJ=qn a average price 平均价格
I1X-s average propensity to consume 平均消费倾向;一般消费倾向
EKO[ !, average propensity to save 平均储蓄倾向;一般储蓄倾向
AB4(+S*LA average rate 平均率
:8OZ#D_Hl average revenue 平均收入;平均收益
M]J^N# average stock 平均库存;平均存货
O&Y*pOg average yearly rent 平均年租
pej|!oX avoidance of double taxation 避免双重课税
4T ~} avoidance of tax 避税