A:
{cm?Q\DT A share A股;甲类股份
MxsLrWxm abatement of tax 减税;减扣免税额
fg^25g'_ ABN AMRO Bank N.V. 荷兰银行
gJ6`Kl985O above-the-line expenditure 线上项目支出;经常预算支出
o&?c,FwN above-the-line receipt 线上项目收入;经常预算收入
d05xn7%!{ ABSA Asia Limited 南非联合亚洲有限公司
>|QH
I
d8 absolute change 绝对数值变更
NKO"'
absolute expenditure 实际开支
P8d absolute guideline figure 绝对准则数字
rwF$aR>9 absolute interest 绝对权益
a: "1LnvR absolute order of discharge 绝对破产解除令
uY&1[(Pb absolute profit margin 绝对利润幅度
Y !<m8\ absolute value 实值;绝对值
]@&X*~c^Z absolutely vested interest 绝对既得权益
p;+O/'/j absorbed cost 已吸收成本;已分摊成本
#rlgeHG!fs absorption 吸收;分摊;合并
$Ll9ak} absorption rate 吸收率;摊配率;分摊率
\;{ ]YX ACB Finance Limited 亚洲商业财务有限公司
4D?h}U / acceptable form of reciprocity 合理的互惠条件
u"v7shRp: acceptable rate 适当利率;适当汇率
{"ST
hTZ acceptance agreement 承兑协议
{*yvvb acceptance for honour 参加承兑
Y
Zj-%5 acceptor 承兑人;接受人;受票人
X0.H(p#s acceptor for honour 参加承兑人
k~>(XG[x& accident insurance 意外保险
%B%_[<B Accident Insurance Association of Hong Kong 香港意外保险公会
*g(d}C! accident insurance scheme 意外保险计划
ppAbG,7 accident year basis 意外年度基准
`|'w]rj:"+ accommodation 通融;贷款
<]rayUyaf accommodation bill 通融票据;空头票据
-b-a21,m> accommodation party 汇票代发人
]Ur/DRNS account balance 帐户余额;帐户结余
b"I#\;Ym account book 帐簿
.|,LBc! account collected in advance 预收款项
\*$^}8 account current book 往来帐簿
r[L.TX3Ah= account of after-acquired property 事后取得的财产报告
:U?g']`Z## account of defaulter 拖欠帐目
LqWiw24# account payable 应付帐款
C>Ik ; account payee only [A/C payee only] 只可转帐;存入收款人帐户
=6sP`: account receivable 应收帐款
a~_9BM41T account receivable report 应收帐款报表
A0{xt*g account statement 结单;帐单;会计财务报表
YkKu4f account title 帐户名称;会计科目
N^;lp<{6? accountant's report 会计师报告
'.|} Accountant's Report Rules 会计师报告规则
IK -vcG accounting and auditing procedure 会计与审计程序;会计与核数程序
_^<vp Accounting Arrangements 《会计安排》
@M'k/jl accounting basis 会计基础
cC*WZ] accounting by Official Receiver 破产管理署署长呈交的帐目
TNu %_
34 Accounting Circular 《会计通告》
V;SfW2`) accounting class 会计类别
K?l|1jez(# accounting date 记帐日期;会计结算日期
Vl5r~+$| accounting for money 款项核算
, cxqr3
o Accounting Officer 会计主任
Za@\=}Tt accounting period 会计报告期;会计期
Oc)n,D)0 accounting policy 会计政策;会计方针
(TeH)j! accounting practice 会计惯例
q`e0%^U accounting principle 会计准则
e9p/y8gC accounting record 会计记录
RZz?_1' accounting report 会计报告
maap X/J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q YA4C1h' Accounting Society of China 中国会计学会
+Nn >*sz accounting statement 会计报表
h[(YH ;Y accounting system 会计制度;会计系统
yCjc5d|tT accounting transaction 会计事项;帐务交易
uI,*&bP accounting treatment 会计处理
3U6QYD55]] accounting year 会计年度
amsl>wc! accretion 增值;添加
\9+,ynJH8z accrual 应计项目;应累算数目
(u?s@/e:`/ accrual basis 应计制;权责发生制
#A>*pF accrual basis accounting 应计制会计;权责发生制会计
?c.\\2>|F accrue 应累算;应计
rVabkwYD accrued benefit 应累算利益
/qQx~doK accrued charges 应计费用
}-[l)<F: accrued cumulative preference share dividend 应累算的累积优先股股息
RY5e%/bg~U accrued expenses 应累算费用
5zS%F: 3 accrued interest payable 应付利息;应计未付利息
tN{0C/B9 accrued interest receivable 应收利息;应计未收利息
H;=yR]E accrued right 累算权益
@;EQ{d accruing profit 应累算的利润
3n2^;b/ ] accumulated fiscal reserve 累积财政储备
VmQ^F|
{ accumulated profit 累积利润;滚存溢利
RlfI]uCDM accumulated reserve 累积储备
i%yKyfD accumulation of surplus income 累积收益盈余
%[n5mF*` acquired assets 既得资产
%\it4 r3 acquisition 收购;购置;取得
Qe~C}j% acquisition cost 购置成本
8z93ETv7` acquisition expenses 购置费用
XzAXcxC6G acquisition of 100% interest 收购全部股权
[CHN3&l-5S acquisition of control 取得控制权
HtN:v acquisition of fixed assets 购置固定资产
42`Uq[5Y acquisition of shell “买壳”
3@F U-k,i acquisition price 收购价
T3b0"o27 act of God 天灾
0o/;cBH
acting partner 执事合伙人
`c:r`Oi? active market 买卖活跃的市场;交投畅旺的市场;旺市
'(lsJY[-x active partner 积极参与的合伙人
>u%Bn\G active trading 交投活跃
tdU'cc?M actual circulation 实际流通
2Jo|P A`9 actual cost 实际成本
Ds=d~sN u actual expenditure 实际开支;实际支出
covCa )kf actual income 实际入息;实际收入;实际收益
.WglLUJ:Z actual market 现货市场
j\#)'>" actual price 现货价;实际价格
&IQNsJL!e actual profit 实际利润
+fvVora actual quotation 实盘;实际价位;实际报价
8hV4l'Pa72 actual year basis 按实际年度计算
u}'m7|)8 actuals 实货
_bh$
t actuarial investigation 精算调查
*4 m]UK actuarial principle 精算原则
|$8N*7UD actuarial report 精算师报告
ddYb=L+_b Actuarial Society of Hong Kong 香港精算学会
#E4oq9{0*W actuarial valuation 精算师估值
m[ S1 actuary 精算师
KYhL}C+ ad referendum agreement 暂定协议;有待覆核的协定
TPJuS)TU9 ad valorem duty 从价税;按值征税
z'Bvjul ad valorem duty system 从价税制
y=GDuU% ad valorem fee 从价费
jxK
`ShW= ad valorem tariff 从价关税
9aID&b+ additional allowance 额外免税额
~HctXe' x additional amount for unexpired risk 未过期风险的额外款额
LWo )x additional assessable profit 补加应评税利润
dn5t7D^x additional assessment 补加评税
#,jm3Mqj additional commitment 额外承担
j1JdG<n additional commitment vote 额外承担拨款
<Rt0
V%}- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8v)Z/R- additional dependent parent allowance 供养父母额外免税额
_=w=!U&W additional provision 额外拨款
&S^a_L: additional stamp duty 附加印花税
+C$wkx] additional tax 补加税罚款;补加税款
GyE5jh2 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
FN0<iL adjudged bankrupt 被裁定破产
]VVx2ERs adjudicated bankrupt 裁定破产人
Zf)<)o* adjudication fee 裁定费;评定印花税额手续费;评估契据费
ipiS= adjudication of bankruptcy 裁定破产;宣告破产
5N>L|J2 adjudication of insolvency 裁定无力偿还债务
.v) A|{:2 adjusted actual 经调整的实数;调整后的实数
\n0Gr\: adjusted current assets 经调整的流动资产;调整后的流动资产
"jq F adjusted figure 经调整的数字;调整后的数额
o`jV d,aj adjusted liabilities 经调整的负债;调整后的负债
cMUmJH adjusted loss 经调整的亏损;调整后的亏损
)q+;+J`> 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
Yu9(qRK adjusted profit 经调整的利润;调整后的利润
xqVIw!J?/} adjusted surplus 经调整的盈余额;调整后的盈余额
c}7Rt|`c adjusted value 经调整的价值;调整后的价值
{Cw>T-` adjustment 调整;修订;理算〔保险〕
k1^&;}/f: adjustment centre 调剂中心
\T!tUd adjustment lag 调整过程的时间差距;调整时差
+_fxV|}P adjustment mechanism 调整机制
xirZ.wj W adjustment of loss 亏损调整
yzCamm4~0 adjustment process 调整过程;调整程序
0o!Egq_ adjustment range 调整幅度
5,V3_p:)VI administered exchange rate 受管制汇率
K30{Fcb< h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
vP&JL~ administration expenses 行政费用
fH
5/ administration fee 手续费;行政费
_%aJ/Y0Cy administration in bankruptcy 破产管理
9r,7>#IF administration order 遗产管理令
f,Dj@?3+ administrator 管理人;遗产管理人
y}lqF8s administrator of the estate 遗产管理人
,
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%#eF admission of debt 债项承认书
ytGcigw(P admission of proof 接纳债权证明
uHO>FM, advance 放贷款项;垫付款项;预支款项;预付款项
6SD9lgF*- advance account 暂支帐目;预付款帐户
Z:%~Al: advance compensation 预付补偿金
+,ZQ(
ZW advance from shareholder 股东垫款
!.5,RIf advance pending reimbursement 预支以待日后付还
r`CsR0[ advanced economy 先进经济体系
_"c?[n advancement 预付;预付财产
|Xk>a7X advances warrant 垫款令
1lQO`CmR6M advancing 贷出
Ut^ {4_EC adverse balance 逆差
DlbNW& V adverse exchange 逆汇
h}jE=T5Hc advertisement addressed to shareholders 在报章刊登的致股东通告
f+W %X advice for collection 托收通知书
m&8'O\$ advice of drawing 提款通知书;汇票通知书
io(Rb\#" advice of payment 付款通知
<-m[0zgq Advisory Committee [Securities and Futures Commission]
.~dNzonq 谘询委员会〔证券及期货事务监察委员会〕
a{7'qmN1 Advisory Committee on Diversification 经济多元化谘询委员会
3rw<#t;v affidavit 誓章;遗产申报誓章
?Q%X,!~\: affidavit of no receipt 述明无收款的誓章
>hmBV7nR affiliate 联号;联营公司;附属公司
r5g:#mF" affiliated company 附属公司;联号;联营公司
<C,lHt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w0L+Sj db affordability 负担能力
jUCrj' African Development Bank [AfDB] 非洲开发银行
#)N}F/Od^ after-acquired property 事后取得的财产
h"DxgG after-hours dealing 市后交易
&;Jg2f%. after-tax profit 税后盈利;税后利润;税后溢利
kls
6Dk# agency agreement 代理协议
fTg^~XmJ agency expenses 代理机构的开支
{:0TiOP5x agency fee 代理费
7awh__@ Agency Law 《代理法》
0B?t:XU , agent 代理人;承销人
%d#h<e|,. agent of company 公司代理人
Dq G m agent's fee 代理人费;经纪费
>")<pUQ aggregate 总计;总数;总体数字
Doj>Irj?7 aggregate amount 总款额;总额
qz<>9n@o aggregate assets and liabilities 总体资产与负债
Y(3X5v?[ aggregate at constant price 按固定价格计算的总体数字
#.^A5`k aggregate demand 总需求
I c 2R\}q aggregate gross position 总持仓量
. + aggregate limit 总限额
r0fxEYze& aggregate of salaries tax 合计薪俸税
sw^4h`^' aggregate performance 总体表现;总体业绩
6wY6*R aggregate supply 总体供应
osdl dS aggregate surplus 总盈余
2jiH&'@ aggregate total 整体总额
5.3=2/ aggregate value 总值;合计价值
#%$U-ti aggregated basis 合计基准
K~ob]I<GiB aggregated net chargeable income 合计应课税入息实额
6=o'.03\f aggregation 合并计算;合计;总和
&<RK=e'*x aggregation of incomes of husband and wife 夫妇入息合并计算
l" P3lKS aggregation of property 财产的总和
.ZK^kcyA agio 差价;贴水
iu+r=sp Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:[C"}mR1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o3OtG#g2 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
?|NMJQsa7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O~
]3 .b 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
f\U(7)2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O-jpS?@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n/Fx2QC{ agreement for a settlement 授产协议
I->BDNk agreement for assignment 转让协议
'`nf7b( agreement for sale 售卖协议;买卖协议
QRKr2:o{ agreement for sale and purchase 买卖协议
`+0K~k|DC agreement for the payment of interest 支付利息协议
2{;~Bgd agreement for the repayment of money 还款协议
O.Xhi+ agreement of reinsurance 再保险协议
L }L"BY3$ Agricultural Bank of China 中国农业银行
tR`^c8gD air passenger departure tax 飞机乘客离境税
&6q67 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%-J}m airport tax 机场税
(29BS(|! alcohol duty 酒精税
sRKoM alienation 让与;让渡;转让
{
d |lN:B alimony 生活费;赡养费
}u?DK,R All Ordinaries Index [AOI] 所有普通股指数
_k O<|ev all risks 全险;综合险
~lH_d[ All Sales Record for Stock Market 《股票市场成交报告》
-4!S?rHwd+ Allied Capital Resources Limited 新联财务有限公司
Zv&<r+<g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%&}gt+L(M allocation letter 拨款信件
]b'"l allocation of fund 分配款项;预留款项
k!)Pl,nJ allocation of profit 利润分配;溢利分配
oj%(@6L allocation warrant 拨款令
$3)Z>p allotment 分配;配股
X(M|T]`b: allotment notice 股份配售通知;配股通知
_oAWj]~rO allotment of shares 股份分配
YG K7b6
allowable 可获宽免;免税的
Of.%rpgy allowable business loss 可扣除的营业亏损
!}I+)@~\w allowable expenses 可扣税的支出
_?rL7oTv allowance 免税额;津贴;备抵;准备金
$*q^7ME allowance for debts 债项的免税额
tLSM]Q allowance for depreciation by wear and tear 耗损折旧免税额
Z%$tV3a? allowance for funeral expenses 殡殓费的免税额
D7|qFx;]g allowance for inflation 为通货膨胀而预留的款项;通胀准备金
y*H rv allowance for repairs and outgoings 修葺及支出方面的免税额
d8ck].m= allowance to debtor 给债务人的津贴
hZwJ@ Vm# alteration of capital 资本更改
NnTAKd8 alternate trustee 候补受托人
/Xf_b.ZM& amalgamation 合并
J>N^ FR9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
CX3yIe~u ambit of charges 征税范围;收费范围
P={8qln,X amended valuation 经修订的估值
(,^jgv|I American Commodities Exchange 美国商品交易所
N'n\_ x American Express Bank Limited 美国运通银行
hF`Qs American Stock Exchange 美国证券交易所
w itx_r amortization 摊销
/vNHb_- amount due from banks 存放银行同业的款项
^t}8E2mq amount due from banks abroad 存放海外银行同业的款项
ioJ|-@!#o amount due from holding companies 控股公司欠款
" 3tk"#.# amount due from local banks 存放本港银行同业的款项
SL5QhP amount due to banks 银行同业的存款
wq:"/2p1 amount due to banks abroad 海外银行同业的存款
<*[D30< amount due to holding companies 控股公司存款
+nz0ZQ9 a amount due to local banks 本港银行同业的存款
"Ta"5XW amount due to outport banks 外埠银行同业的存款
HApjXv!U[ amount for note issue 发行纸币的款额
rcUJOI amount of bond 担保契据的款额
,t@B]ll amount of consideration 代价款额
GZzBATx amount of contribution 供款数额
=58:e7(df amount of indebtedness 负债款额
3A!Qu$r9 amount of principal of the loan 贷款本金额
$SfYO!n7Q amount of rates chargeable 应征差饷数额
_fjHa6S amount of share capital 股本额
t{Wu5<F: amount of sums assured 承保款额
@TvDxY1)6Z amount of variation 变动幅度
;.{J>Q/U, amount of vote 拨款数额
6<Txkk amount payable 应付款额
sUz,F8G amount receivable 应收款额
,w%hD* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9}$'q$0R] analysis 分析
E-v^eMWX ancillary risk 附属风险
bj,cU)t0 annual account 周年帐目;周年帐目报表;年度决算;年结
P2g}G4qf annual accounting date 年结日期
Aa}Nr5{O| annual allowance 每年免税额;年积金;年度津贴;年津
")i_{C,b^ annual balance 年度余额
:!L>_ f annual disposable income 每年可动用收入
o}e]W, annual estimates 周年预算
)7 M annual fee 年费
R 6
-RH7. annual general meeting 周年大会
,pIaYU{D annual growth rate 年增率;每年增长率
W.nr&yiQ annual long-term supplement 长期个案每年补助金
@cB6,iUr annual pensionable emolument 可供计算退休金的年薪
E_-g<Cw annual report 年报
)St`}qu; Annual Report on the Consumer Price Index 《消费物价指数年报》
#'8'5b annual return 周年报表;周年申报表;每年报税表格
+wGFJLHJ Annual Return Rules 《周年报表规则》
Y3g<%6 annual review of consumer prices 每年消费物价回顾
;4k/h/o1# annual roll-forward basis 逐年延展方式
J[al4e^ annual salary 年薪
_18Aek annual statement 年度报表;年度决算表
@*=eqO Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
k-I U}|Xz annuitant 年金受益人
qo7jrY5G annuity 年金
`{H!V~42 annuity contract 年金合约
7Cx-yv annuity on human life 人寿年金
qlC4&82=Q antecedent debt 先前的债项
o#hFK'&~ ante-dated cheque 倒填日期支票
oT i$@q anticipated expenditure 预期开支
z =C<@ki` anticipated net profit 预期纯利
B4{F)Zb anticipated revenue 预期收入
."j=s#OC( anti-inflation measure 反通货膨胀措施
wRu\9H} anti-inflationary stance 反通货膨胀立场
#:8V<rc^ apparent deficit 表面赤字
_-z; apparent financial solvency 表面偿债能力
+pxtar apparent partner 表面合伙人
bA07zI2 application for personal assessment 个人入息课税申请书
7T?T0x3> application of fund 资金应用
^&\<[\ application to release as liquidator and to destruct the books of accounts and documents
a0PClbf2. 申请免除清盘人职务及毁灭帐簿与文件
KouIzWf. appointed actuary 委任精算师
$KPf[JvQ appointed auditor 委任核数师;委任审计师
V(M7d>N5G appointed trustee 委任的受托人
q3ebps9^ appointer 委任人
tS[%C) apportioned pro rata 按比例分摊
>S@><[C apportionment 分配;分摊
D<lV WP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
dG)}H_ apportionment formula 分摊方程式
WD|pG;Gq apportionment of estate duty 遗产税的分摊
& sgzSX appraisal 估价;评估
y<m}dW6[\ appreciable growth 可观增长
y6&o+;I$[ appreciable impact 显着影响
{CQI*\O appreciable increase 可观增长
s[%@3bY!7 appreciation 增值;升值
h%&2M58: appreciation against other currencies 相对其他货币升值
UVD*GsBk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u(~( +1W appreciation tax 增值税
4R&pb1eF appropriation 拨款;拨用;拨付
&?^"m\K4J* appropriation account 拨款帐目
CJt(c,!z Appropriation Bill 拨款法案
.=@CF8ArG appropriation-in-aid system 补助拨款办法
gFnJDR approved assets 核准资产
G!U
`8R approved basket stock 认可一篮子证券
nBtKSNT#Q approved budget 核准预算
41c4Xj?' approved charitable donation 认可慈善捐款
" (yw(/ approved charitable institution 认可慈善机构
HJ!P]X_J1 approved currency 核准货币;认可货币
$|K-wN[ approved estimates 核准预算
KA
elq* approved estimates of expenditure 核准开支预算
nxs'qX(D approved overseas insurer 核准海外保险人
h!
wd/jR approved overseas trust company 核准海外信托公司
Z8o8>C\d9/ approved pooled investment fund 核准汇集投资基金
7w?N-Q$y approved provident fund scheme 认可公积金计划
uM2 .?>`X approved provision 核准拨款
Q\aC:68 approved redeemable share 核准可赎回股份
43Ua@KNi approved regional stock 认可地区性证券
ADB,gap approved retirement scheme 认可退休金计划
a>egH
og approved subordinated loan 核准附属贷款
ZX0!BS arbitrage 套戥;套汇;套利
K5 Z'kkOk arbitrageur 套戥者;套汇者
B dxV [SF arbitrary amount 临时款项
J"Nn.iVq arrangement 措施;安排;协定
c> ":g~w arrears 欠款
d>Ky(wS arrears of pay 欠付薪酬
ML7qrc;Rx arrears of revenue 逾期未收税款;逾期未收的帐项
Nh+XlgXG articles of association 组织章程;组织细则;组织章程细则
V(F1i%9l g Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
TTo5"r9I8 ascertainment of profit 确定利润
a4eE/1 "Asia Clear" “亚洲结算系统”
#X*=oG Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wcW}Sv[r Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G,XUMZ Asian Development Fund [ADF] 亚洲发展基金
tTPjCl Asian dollar bond 亚洲美元债券
<4%PT2R Asian dollar market 亚洲美元市场
E*83N@i Asian dollar rate 亚洲美元利率
9C| -|mo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EkEQFd 5g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
hc]5f3Z asked price 沽盘;喊价;索价;卖方报价
TlJ'pG 4^ assessable income 应评税入息
r_3=+ assessable loss 应评税亏损
H~?p,h assessable profit 应评税利润
.gA4gI1kH assessable value 应评税值
?]0bR]}y assessed profit 估定利润
L%I8no-Q assessed value 经评估价值
iH)-8Q assessment 评税;评定;估价;评税单
p~dj-w assessment number 评税编号;估价编号
RNb" O{3 assessment of additional tax 补加税评税
>C/O >g assessment of performance 业绩评估;实绩评价
rG{,8* Assessor 评税主任
^'$P[ asset price bubbles 资产价格泡沫
:6W* ;<o asset-backed securities 具资产保证的证券
@vvGhJ1m` assets accretion 资产增值
94L>%{59 assets and liabilities 资产与负债
@T~~aQFk assets betterment statement 资产递增表;资产改进表
A'T: \Wl assets lending 实物放款;有抵押贷款
Kj*$'(' assets of the company passing on the death 死者去世时转移的公司资产
dA$qzQ assets pledged as security for liabilities 用作负债抵押的资产
I->4Q&3 assets portfolio 资产投资组合
Vn6]h|vm assets price 资产价格
^qV6khg assets quality 资产质素
vp`s< ;CA assets realization 资产变现
8Oo16LPD assets refinancing arrangement 资产再集资安排
D@yu2}F{IY assets securitization 资产证券化
[u7i)fn5? assets situated outside Hong Kong 在香港以外地方的资产
^4{"h assets stripping 削减资产;拆卖资产
,5P
tB]8&3 assets value 资产值
>?GCH(eW% assignee 承让人
n<Z1i) assignment 转让;转让书;转让契
"ac$S9@~ assignment of interest 权益转让
o7v,:e: assignment of letters patent and trade mark 专利证书及商标转让
%#@5(_' assignment of property 物业转让;物业转让书
Pa
*/&WeB assignment right 转让权
3Hkb)Wu assignor 转让人
l6< bV#_qe associate 有联系的人;有关连人士;相联者;合伙人;联系人
KNqs=:i Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"[\),7&03 associate member 附属会员
N3?hu} associated body corporate 相联法人团体
F'^?s= QX associated company 相联公司;联属公司
Ll0"<G2t associated corporation 相联法团
=J^FV_1rJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
H]VoXJ\* 公认会计师公会〔英国〕
&9\8IR > Association of Futures Exchange Brokers 香港期货经纪协会
P6u%-# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,2lH*=m; association of underwriters 承保人组织
)H-y assumption of control 接管
/@+[D{_Fw assurance 担保;保险;转易;转易书
E<L6/rG assurance of interest 权益的转易
yPVK>em5 at 19XX price 按一九XX年价格计算
yo_;j@BGR at a discount 按赔价计算;按贴水价格计算;打折扣
~a`
vk@8 at a premium 按溢价计算;按升水价格计算
eX <@qa4< at call 通知付款;按通知
0i/!nke. at constant market price 按固定市价计算
BHJS.o*j~ at constant price 按固定价格计算
ZA'Qw2fF0 at cost 按成本计算
8 J;\Z at current market price 按当时市价计算;按现时市价计算
_vr;cjMI at current price 按当时价格计算;按现时价格计算
!r`/vQ# at factor cost 按要素成本计算;按生产要素成本计算
e~NF}9#A at money-of-the-day price 按付款当日价格计算
TtP2>eh- at or better 按指定或较佳价位〔买卖指令〕
i[m-&
at par 按面值计算;平价
XcM.<Dn3 at sight 见票即付
{Q
AV at the close 按收市盘
y\c-I!6>26 at the opening 按开市盘
~=Q Tv8 attestation 见证;见证条款
b]@@x;v$@ at-the-money option 平价期权
_X]S`e1F attorney 受权人;受托代表人
Pm!/#PtX attornment 新拥有人承认书
j2Uu8.8d attributable profit 可归属利润
DI7g-h8` attributable share value 可归属股份价值
.yb=I6D;<3 Auckland Stock Exchange 奥克兰证券交易所
K#4Toc#=V auction 拍卖
A,]%*kg2 auctioneer 拍卖商
6>j0geFyE2 audit 审计;核数
*1CZRfWI Audit Commission 审计署
<K
GYwLk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Vc$y^|= 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〕
f'%Pkk audit review 帐目审查
L2\NTNY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
":V,&o9n audited account 审计帐目;经审计的帐目
WC`x^HI audited annual account 经审计的周年帐目
)|j?aVqZ audited balance sheet 经审计的资产负债表
L}\~) auditor 核数师;核数主任;审计师
Ym$=^f]- auditor's certificate 核数师证明书;审计师证明书
SRek:S, auditor's report 核数师报告;审计师报告
*g!7PzJ' Aussie bond 澳元债券
9jW"83*5 austerity budget 紧缩预算
i;mA| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>
,;<Bz|X Australia All Ordinaries Index 澳洲所有普通股票指数
F7 IZ;4cp Australian Dollar [AUD] 澳元
h#(J6ht Australian Options Market 澳大利亚期权市场
)Rr0f 8 Australian Securities Commission 澳洲证券事务监察委员会
-8m3L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-SN6&-#c_ Australian Stock Exchange 澳大利亚证券交易所
?OF9{$m3? Austrian Schilling [ATS] 奥地利先令
Sgq?r-Q. authentication 认证;鉴证
j-TRa,4bN authority to purchase 委托购买证;委购书
*m*sg64Zw authorization 认可;核准;授权;授权书
{W$K@vuV;? authorization by direction 指示授权
l" +q&3Zx authorization by instruction 指令授权
#VynADPs`o authorization by warrant 令状授权
5`p>BJ+n authorization of unit trust 单位信托的认可
*:V+whBY authorized agent 指定代理人
*^[j6 authorized capital 法定资本
|ZtNCB5{^j authorized clerk 出市员
3H,?ZFFGz authorized dealer 认可交易商
%3@-.= authorized financial institution 认可财务机构
Aqo90(jffx authorized fund 认可基金
][`% vj9r authorized fund house 获授权的基金公司;认可基金公司
!q5qA* authorized institution 认可机构
5%RiM|+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\h5!u1{L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ug^esB authorized insurer 获授权保险人;获认可承保人
qrufnu5cC authorized investment 特准投资项目
52t6_!y+V authorized person 获授权人
,)ZI&BL5 authorized representative 获授权代表
;"|QW?>$D authorized share capital 法定股本
P(cy@P,D automated quotation system 自动报价系统
Fx )BMP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bk:mk[ 自动交易系统〔香港期货交易所有限公司〕
`T3B automatic adjustment mechanism 自动调整机制
k8 z1AP automatic adjustment system 自动调整系统
7>
8L%(7 Automatic Clearing House 自动票据交换所
Z7p!YTA automatic exchange rates accumulation system 自动化汇率累集系统
VG|FjD Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_
o.j({S automatic teller machine [ATM] 自动柜员机
8p_6RvG autopay 自动转帐
}/2M?W0 available assets 可用资产
Uj)Wbe[)p0 available fiscal reserve 现存财政储备
`#"xgOSP> available profit 可用利润
Z}S7%m Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
L}6!D zl average 平均;平均数;海损
g
cb6*@u! average basic salary 平均基本薪金
X}H?*'- average consumer expenditure 平均消费开支;一般消费开支
U1O8u -X average cost 平均成本
UCJx{7 average cost of land production 增辟土地平均成本
LkXho>y average daily turnover 平均每日成交额
2P ^x'I average daily wage rate 平均每日工资率
fj'7\[nZ average expenditure pattern 平均开支模式
~z)JO'Z$
average growth rate 平均增长率
K/K|[=bl average net fixed assets 固定资产平均净值
)+|Y;zC9 average of relatives 相对价格平均数
e,
fZ>EJ average price 平均价格
H$.K
average propensity to consume 平均消费倾向;一般消费倾向
VS >xvF average propensity to save 平均储蓄倾向;一般储蓄倾向
@qEUp7W.? average rate 平均率
9g]%}+D average revenue 平均收入;平均收益
o59b#9 average stock 平均库存;平均存货
p<3<Zk 7~0 average yearly rent 平均年租
$O%"[w avoidance of double taxation 避免双重课税
Jv} &8D avoidance of tax 避税