A:
7{n\yl? A share A股;甲类股份
Ur^YG4( abatement of tax 减税;减扣免税额
q}>M& * ABN AMRO Bank N.V. 荷兰银行
3YR *
^ above-the-line expenditure 线上项目支出;经常预算支出
6#<Ir @z above-the-line receipt 线上项目收入;经常预算收入
c}\
'x5:o ABSA Asia Limited 南非联合亚洲有限公司
U?8i'5) absolute change 绝对数值变更
Dba+z-3Nzy absolute expenditure 实际开支
H}vn$$
O absolute guideline figure 绝对准则数字
VR"u* absolute interest 绝对权益
z>6.[Z(T absolute order of discharge 绝对破产解除令
c
Qld$ absolute profit margin 绝对利润幅度
u\`/Nhn absolute value 实值;绝对值
~6p5H}'H1 absolutely vested interest 绝对既得权益
RNGO~:k?r absorbed cost 已吸收成本;已分摊成本
P,(9cyS{ absorption 吸收;分摊;合并
~\2;i]| absorption rate 吸收率;摊配率;分摊率
Ll,I-BQ9 ACB Finance Limited 亚洲商业财务有限公司
mHKJ acceptable form of reciprocity 合理的互惠条件
t-_#Q bzE{ acceptable rate 适当利率;适当汇率
XmP;L(wa acceptance agreement 承兑协议
avlqDi1l acceptance for honour 参加承兑
I$n+DwKcN acceptor 承兑人;接受人;受票人
xXO RIlD acceptor for honour 参加承兑人
iwUv`>l& accident insurance 意外保险
FIH@2zA Accident Insurance Association of Hong Kong 香港意外保险公会
M3ZOk<O<R accident insurance scheme 意外保险计划
Q\H_t)- accident year basis 意外年度基准
v' C@jsxM accommodation 通融;贷款
+ a-D#^2; accommodation bill 通融票据;空头票据
vyE{WkZxR accommodation party 汇票代发人
5\WUoSgy account balance 帐户余额;帐户结余
WhH!U0 account book 帐簿
N8VVGPa account collected in advance 预收款项
Q.yb4 account current book 往来帐簿
*\D}eBd| account of after-acquired property 事后取得的财产报告
mKM,kY account of defaulter 拖欠帐目
*m*`}9 account payable 应付帐款
y>`5Kyj3-@ account payee only [A/C payee only] 只可转帐;存入收款人帐户
}7%9}2}Iw account receivable 应收帐款
E-^2"j>o account receivable report 应收帐款报表
rR\;G2p) account statement 结单;帐单;会计财务报表
Hj2<ZL account title 帐户名称;会计科目
Hoj8okP accountant's report 会计师报告
vTdUuj3N Accountant's Report Rules 会计师报告规则
sJOV2#r accounting and auditing procedure 会计与审计程序;会计与核数程序
B;V5x/ Accounting Arrangements 《会计安排》
M;qBDT~) accounting basis 会计基础
I`NUurQTX accounting by Official Receiver 破产管理署署长呈交的帐目
gSb,s [p&+ Accounting Circular 《会计通告》
)T9~8p. accounting class 会计类别
P/G>/MD/l accounting date 记帐日期;会计结算日期
^}J<)}Q accounting for money 款项核算
sZKEUSFD # Accounting Officer 会计主任
RB[/q: accounting period 会计报告期;会计期
[_V:) accounting policy 会计政策;会计方针
syRN4 accounting practice 会计惯例
iA9 E^ accounting principle 会计准则
nWk e#{[ accounting record 会计记录
9:Si]
Pp+S accounting report 会计报告
e9 *lixh Accounting Services Branch [Treasury] 会计事务部〔库务署〕
uxb:^d?D! Accounting Society of China 中国会计学会
:5jexz."M accounting statement 会计报表
B X*69 accounting system 会计制度;会计系统
P].eAAXnP accounting transaction 会计事项;帐务交易
`kFiH*5 %z accounting treatment 会计处理
9mDnKW accounting year 会计年度
"Kq>#I'%W accretion 增值;添加
FI$XSG accrual 应计项目;应累算数目
6lsEGe accrual basis 应计制;权责发生制
`"c'z; accrual basis accounting 应计制会计;权责发生制会计
`;$h'eI9 accrue 应累算;应计
t!jYu<P accrued benefit 应累算利益
"TNVD"RLY accrued charges 应计费用
QXs8:;T accrued cumulative preference share dividend 应累算的累积优先股股息
@MOCug4 accrued expenses 应累算费用
B)M&\:
_ accrued interest payable 应付利息;应计未付利息
FIS "Z( accrued interest receivable 应收利息;应计未收利息
l[oe*aYN7 accrued right 累算权益
Lc|{aN accruing profit 应累算的利润
s9i|mVtm8 accumulated fiscal reserve 累积财政储备
q*bt4,D&Es accumulated profit 累积利润;滚存溢利
tb,9a!? accumulated reserve 累积储备
Plfdr~$ accumulation of surplus income 累积收益盈余
B$?^wo acquired assets 既得资产
>'b=YlUL acquisition 收购;购置;取得
_w>uI57U acquisition cost 购置成本
V&%C\ns4 acquisition expenses 购置费用
a.q;_5\5` acquisition of 100% interest 收购全部股权
+Ofa#^5);K acquisition of control 取得控制权
<bP#H acquisition of fixed assets 购置固定资产
cI:-Z{M7z acquisition of shell “买壳”
M?$ZJ- acquisition price 收购价
oxzq!U act of God 天灾
/P:EWUf' acting partner 执事合伙人
6]n/+[ ks active market 买卖活跃的市场;交投畅旺的市场;旺市
o/^1Wm= active partner 积极参与的合伙人
:^#vxdIC? active trading 交投活跃
u%B&WwHG actual circulation 实际流通
;|HL+je;Z actual cost 实际成本
Z7z]2v3}c actual expenditure 实际开支;实际支出
:IZ"D40m" actual income 实际入息;实际收入;实际收益
JYJU&u actual market 现货市场
~x#vZ=]8 actual price 现货价;实际价格
N}x9N. actual profit 实际利润
E7`qmn actual quotation 实盘;实际价位;实际报价
"}zt`3 actual year basis 按实际年度计算
+rc SL8C actuals 实货
Q|c|2byb actuarial investigation 精算调查
i%F<AY\O) actuarial principle 精算原则
Z!_n_Fk actuarial report 精算师报告
nQ-mmY># Actuarial Society of Hong Kong 香港精算学会
R,,Qt
TGB actuarial valuation 精算师估值
(` c
G actuary 精算师
:h*a
rT4{ ad referendum agreement 暂定协议;有待覆核的协定
3{ "O,h ad valorem duty 从价税;按值征税
)/>A6A: ad valorem duty system 从价税制
~*-qX$gr ad valorem fee 从价费
`5l01nOxJ ad valorem tariff 从价关税
T$mbk3P additional allowance 额外免税额
n_23EcSy additional amount for unexpired risk 未过期风险的额外款额
8:dQ._#v additional assessable profit 补加应评税利润
5FOqv=6S additional assessment 补加评税
jDX>izg;V additional commitment 额外承担
-[heV| $; additional commitment vote 额外承担拨款
Wekqn!h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#^0( additional dependent parent allowance 供养父母额外免税额
g)1X&> additional provision 额外拨款
h/m6)m.D additional stamp duty 附加印花税
+TSSi em additional tax 补加税罚款;补加税款
v* ~3Z1 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
gKi{Y1 adjudged bankrupt 被裁定破产
HID([Wk adjudicated bankrupt 裁定破产人
bK*~ol adjudication fee 裁定费;评定印花税额手续费;评估契据费
^RNOcM| adjudication of bankruptcy 裁定破产;宣告破产
S|AjL
Ng# adjudication of insolvency 裁定无力偿还债务
kO_5|6 adjusted actual 经调整的实数;调整后的实数
Ll}yJ#3, adjusted current assets 经调整的流动资产;调整后的流动资产
ppN} k)m adjusted figure 经调整的数字;调整后的数额
KY.ZT2k adjusted liabilities 经调整的负债;调整后的负债
76@qHTh} adjusted loss 经调整的亏损;调整后的亏损
Q2QY* A adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
f~ U.a.Fb adjusted profit 经调整的利润;调整后的利润
>5ChcefH adjusted surplus 经调整的盈余额;调整后的盈余额
s&Yi 6:J adjusted value 经调整的价值;调整后的价值
8ObeiVXf) adjustment 调整;修订;理算〔保险〕
f^b K=# adjustment centre 调剂中心
r*XLV{+4 adjustment lag 调整过程的时间差距;调整时差
N$#\Xdo adjustment mechanism 调整机制
G%{0i20_ adjustment of loss 亏损调整
QJBr6
adjustment process 调整过程;调整程序
#*^+F?o,( adjustment range 调整幅度
[po "To administered exchange rate 受管制汇率
^+/kr/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%l!xkCKA administration expenses 行政费用
{x@|VuL=
administration fee 手续费;行政费
xDjV`E] administration in bankruptcy 破产管理
T?wzwGp-[ administration order 遗产管理令
NX,-;v administrator 管理人;遗产管理人
qLK?%?.N< administrator of the estate 遗产管理人
Jp~zX
lu admission of debt 债项承认书
X.V[0$.; admission of proof 接纳债权证明
L:R<e#kgS advance 放贷款项;垫付款项;预支款项;预付款项
.%}+R|g advance account 暂支帐目;预付款帐户
]Kh2;>=
Xj advance compensation 预付补偿金
8Vn4.R[vE advance from shareholder 股东垫款
/,tAoa~FA advance pending reimbursement 预支以待日后付还
(S/F)? advanced economy 先进经济体系
'jfRt-_- advancement 预付;预付财产
j-b* C2l advances warrant 垫款令
^%<pJMgdF advancing 贷出
K7(MD1tk adverse balance 逆差
r>t1 _b+nu adverse exchange 逆汇
l"pN90B4 advertisement addressed to shareholders 在报章刊登的致股东通告
C+N k"l9 advice for collection 托收通知书
Qa4MZj;$K advice of drawing 提款通知书;汇票通知书
Q8nId<\( advice of payment 付款通知
j6YiE~ Advisory Committee [Securities and Futures Commission]
]?LB?:6 谘询委员会〔证券及期货事务监察委员会〕
|i7a@'0) Advisory Committee on Diversification 经济多元化谘询委员会
iiC!|`k" affidavit 誓章;遗产申报誓章
))T>jh affidavit of no receipt 述明无收款的誓章
WAPhv-6 affiliate 联号;联营公司;附属公司
S#l5y%& affiliated company 附属公司;联号;联营公司
\'v(Xp6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z-X?JA\& affordability 负担能力
{/8Q)2*>0 African Development Bank [AfDB] 非洲开发银行
{eT.SO after-acquired property 事后取得的财产
I'!/[\_ after-hours dealing 市后交易
MaY682}|y after-tax profit 税后盈利;税后利润;税后溢利
v"O5u%P agency agreement 代理协议
s0"e' agency expenses 代理机构的开支
T.:+3:8|F agency fee 代理费
LKF/u` 0dP Agency Law 《代理法》
^J/)6/TMXm agent 代理人;承销人
k$i'v:c|:i agent of company 公司代理人
=o 7}]k7 agent's fee 代理人费;经纪费
4P8*k[. aggregate 总计;总数;总体数字
zsQoU&D 5 aggregate amount 总款额;总额
l*=aMjd? aggregate assets and liabilities 总体资产与负债
EqB)sK/3 aggregate at constant price 按固定价格计算的总体数字
zGlZ!t: aggregate demand 总需求
$)Bg JDr aggregate gross position 总持仓量
m`A%
p aggregate limit 总限额
Gc,_v3\ aggregate of salaries tax 合计薪俸税
5/0j}_pP aggregate performance 总体表现;总体业绩
XNH4vG
| aggregate supply 总体供应
NL"G2[e aggregate surplus 总盈余
)A8v];.]3 aggregate total 整体总额
Xrqx\X aggregate value 总值;合计价值
A[N{ aggregated basis 合计基准
3iNkoBCg aggregated net chargeable income 合计应课税入息实额
$lwz-^1t. aggregation 合并计算;合计;总和
)%Iv[TB[ aggregation of incomes of husband and wife 夫妇入息合并计算
,_
2x{0w:> aggregation of property 财产的总和
N_gD>6I agio 差价;贴水
DBH#)4do@ 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》
{dWObh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r6.d s^ 《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》
~/#1G.H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vGd1w%J- 《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》
&, a3@i Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Fke//- R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7<\C?`q" agreement for a settlement 授产协议
C(?blv-vM0 agreement for assignment 转让协议
V-yUJ#f8[ agreement for sale 售卖协议;买卖协议
t T%/r, agreement for sale and purchase 买卖协议
+0$/y]k agreement for the payment of interest 支付利息协议
r%]Qlt~K agreement for the repayment of money 还款协议
Jh/ E@}' agreement of reinsurance 再保险协议
^s :y/Kd Agricultural Bank of China 中国农业银行
>l5$ 9wO air passenger departure tax 飞机乘客离境税
6<'K~1do: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iJh!KEy~A5 airport tax 机场税
Sm{>rR alcohol duty 酒精税
2t#L:vY alienation 让与;让渡;转让
9J-b6, alimony 生活费;赡养费
%VNlXHO. All Ordinaries Index [AOI] 所有普通股指数
#
TkR all risks 全险;综合险
QO;4}rq All Sales Record for Stock Market 《股票市场成交报告》
KW3+luI6 Allied Capital Resources Limited 新联财务有限公司
Ri*3ySyb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2[yBD-": allocation letter 拨款信件
5]Ajf;W\ allocation of fund 分配款项;预留款项
}FqA ppr allocation of profit 利润分配;溢利分配
JK_OZ allocation warrant 拨款令
))h6~1` allotment 分配;配股
dFXc/VH') allotment notice 股份配售通知;配股通知
$7Jo8^RE allotment of shares 股份分配
}:Z9Vc ZP` allowable 可获宽免;免税的
N_C;&hJN$w allowable business loss 可扣除的营业亏损
4_?7&G0( allowable expenses 可扣税的支出
'fd1Pj9~$ allowance 免税额;津贴;备抵;准备金
{p<Zbm. allowance for debts 债项的免税额
()T[$.( allowance for depreciation by wear and tear 耗损折旧免税额
G=9d&N allowance for funeral expenses 殡殓费的免税额
oMH.u^b]fT allowance for inflation 为通货膨胀而预留的款项;通胀准备金
^%T7. 1'x allowance for repairs and outgoings 修葺及支出方面的免税额
c,\i"=!$ allowance to debtor 给债务人的津贴
^eq</5q D alteration of capital 资本更改
3,X/,' alternate trustee 候补受托人
i'/m4 !>h amalgamation 合并
2h=%K/hhY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
HfNDD|Zz ambit of charges 征税范围;收费范围
^ZRYRA amended valuation 经修订的估值
eDKxn8+(H American Commodities Exchange 美国商品交易所
/B3R1kNf| American Express Bank Limited 美国运通银行
E>jh"|f:{ American Stock Exchange 美国证券交易所
a}yXC<}$ amortization 摊销
g=@_Z" amount due from banks 存放银行同业的款项
>pL2*O^{9 amount due from banks abroad 存放海外银行同业的款项
q>!L6h5]t amount due from holding companies 控股公司欠款
i^`9syD amount due from local banks 存放本港银行同业的款项
V>-b`e amount due to banks 银行同业的存款
~l[ra amount due to banks abroad 海外银行同业的存款
uq3{hB# amount due to holding companies 控股公司存款
F"+o@9] amount due to local banks 本港银行同业的存款
m` AK~O2 amount due to outport banks 外埠银行同业的存款
D=f7NVc >Q amount for note issue 发行纸币的款额
{}~: &.D amount of bond 担保契据的款额
YvL?j amount of consideration 代价款额
Y$>-%KcKeI amount of contribution 供款数额
bzpFbfb amount of indebtedness 负债款额
m!n/U-^ amount of principal of the loan 贷款本金额
W~n.Xeu{C amount of rates chargeable 应征差饷数额
)$GIN/i amount of share capital 股本额
5N$E()m$ amount of sums assured 承保款额
yBpk$ amount of variation 变动幅度
~"x5U{K48S amount of vote 拨款数额
"8 )z=n amount payable 应付款额
Y,S\2or$ amount receivable 应收款额
{lG@hN' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E$s/]wnr[ analysis 分析
kh$_!BT ancillary risk 附属风险
t0&@h\K annual account 周年帐目;周年帐目报表;年度决算;年结
SuBeNA[& annual accounting date 年结日期
IXLO>>` annual allowance 每年免税额;年积金;年度津贴;年津
EV M7Q> annual balance 年度余额
NcS.49 annual disposable income 每年可动用收入
;Y9=!.Ak0y annual estimates 周年预算
zk_Eb?mhwV annual fee 年费
:Sg&0Wj+#j annual general meeting 周年大会
)}v3q6?_ annual growth rate 年增率;每年增长率
R9vT[{!i annual long-term supplement 长期个案每年补助金
Pz_Oe,{.I annual pensionable emolument 可供计算退休金的年薪
uLeRZSC annual report 年报
5v.DX`" Annual Report on the Consumer Price Index 《消费物价指数年报》
sfT+i;p annual return 周年报表;周年申报表;每年报税表格
, :n|
?7 Annual Return Rules 《周年报表规则》
yY{kG2b, annual review of consumer prices 每年消费物价回顾
@r^!{ annual roll-forward basis 逐年延展方式
]w).8=I annual salary 年薪
<z+:j!~ annual statement 年度报表;年度决算表
%V G/ 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
BcWcdr+}9 annuitant 年金受益人
`bI)<B annuity 年金
`1` f*d
v annuity contract 年金合约
<Cpp?DW_ annuity on human life 人寿年金
YB))S!;Ok antecedent debt 先前的债项
^WYQ]@rh3 ante-dated cheque 倒填日期支票
QWnndI_4p anticipated expenditure 预期开支
fN%jJ-[d anticipated net profit 预期纯利
>u+q1j. anticipated revenue 预期收入
ZM#=`k9 anti-inflation measure 反通货膨胀措施
`|O yRU"EK anti-inflationary stance 反通货膨胀立场
3k$[r$+" apparent deficit 表面赤字
2/P"7A=< apparent financial solvency 表面偿债能力
GV|9H]_,I apparent partner 表面合伙人
shC;hR&; application for personal assessment 个人入息课税申请书
:t$aN|>y application of fund 资金应用
Xt/Ksw"wn application to release as liquidator and to destruct the books of accounts and documents
8kL4~(hY 申请免除清盘人职务及毁灭帐簿与文件
R,2=&+ e appointed actuary 委任精算师
0>Z ;Ni appointed auditor 委任核数师;委任审计师
]
f>]n appointed trustee 委任的受托人
VL+C&k v] appointer 委任人
$& ~;@*[ apportioned pro rata 按比例分摊
D87|q4 apportionment 分配;分摊
,<,:8B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&a)eJF]:! apportionment formula 分摊方程式
q0mOG^ apportionment of estate duty 遗产税的分摊
NW9n appraisal 估价;评估
?8@>6IXn appreciable growth 可观增长
u0)7i.!M appreciable impact 显着影响
p0p4Xh1e appreciable increase 可观增长
FyL_xu\e appreciation 增值;升值
e;YW6}'} appreciation against other currencies 相对其他货币升值
imL_lw^? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b;mSQ4+ appreciation tax 增值税
\uOdALZ appropriation 拨款;拨用;拨付
iTo k[uJ} appropriation account 拨款帐目
`s#Hq\C Appropriation Bill 拨款法案
*ZSdl0e appropriation-in-aid system 补助拨款办法
A~(l{g approved assets 核准资产
2(!fg4#+ approved basket stock 认可一篮子证券
zdun,`6 approved budget 核准预算
#Doq P: approved charitable donation 认可慈善捐款
SjEAuRDvUz approved charitable institution 认可慈善机构
O09ke-lC approved currency 核准货币;认可货币
,1{Ep` approved estimates 核准预算
/
jTT5 approved estimates of expenditure 核准开支预算
:6kj EI approved overseas insurer 核准海外保险人
:c[n\)U[aa approved overseas trust company 核准海外信托公司
uwIc963 approved pooled investment fund 核准汇集投资基金
\$*$='6" approved provident fund scheme 认可公积金计划
&O\(;mFc approved provision 核准拨款
XEM'}+d approved redeemable share 核准可赎回股份
vH%gdpxX approved regional stock 认可地区性证券
!G5a*8] approved retirement scheme 认可退休金计划
&F$:Q:* * approved subordinated loan 核准附属贷款
&:B<Q$g# arbitrage 套戥;套汇;套利
B#%;Qc arbitrageur 套戥者;套汇者
V_n<?9^4 arbitrary amount 临时款项
g&/p*c_ arrangement 措施;安排;协定
f3*?MXxb16 arrears 欠款
l7[7_iB&E arrears of pay 欠付薪酬
.3 pbuU arrears of revenue 逾期未收税款;逾期未收的帐项
+?D6T!) articles of association 组织章程;组织细则;组织章程细则
qf)$$ qi Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
vC;]jJb: ascertainment of profit 确定利润
qAkx<u "Asia Clear" “亚洲结算系统”
$3+PbYY Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,"}Rg1\4t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*~$~yM/~3U Asian Development Fund [ADF] 亚洲发展基金
{ >{B`e`$ Asian dollar bond 亚洲美元债券
)
iQ
Asian dollar market 亚洲美元市场
_>o-UBb4]T Asian dollar rate 亚洲美元利率
w2(guL($ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6$ Q,Y}j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h( QYxI,| asked price 沽盘;喊价;索价;卖方报价
3 *S{;p assessable income 应评税入息
uZKP"Oy assessable loss 应评税亏损
?ne_m:J[ assessable profit 应评税利润
2LY=DL7 assessable value 应评税值
R!
s6% :Yg assessed profit 估定利润
oSb, :^Wl assessed value 经评估价值
>n5:1.g assessment 评税;评定;估价;评税单
xom<P+M!| assessment number 评税编号;估价编号
{1J&xoV" assessment of additional tax 补加税评税
a)-FGP^ assessment of performance 业绩评估;实绩评价
w>?Un,K Assessor 评税主任
_cDF{E+; asset price bubbles 资产价格泡沫
_+f+`]iM asset-backed securities 具资产保证的证券
D]! aT+ assets accretion 资产增值
6"j_iB assets and liabilities 资产与负债
{.e=qQ%P5) assets betterment statement 资产递增表;资产改进表
:q##fG'm/ assets lending 实物放款;有抵押贷款
iP~,n8W assets of the company passing on the death 死者去世时转移的公司资产
5wt TP ;P assets pledged as security for liabilities 用作负债抵押的资产
vW,snxK6y& assets portfolio 资产投资组合
5 +9Ze9 assets price 资产价格
5__+_hO
;3 assets quality 资产质素
ug 7o>PX assets realization 资产变现
U$&hZ_A assets refinancing arrangement 资产再集资安排
A^fjfa);V assets securitization 资产证券化
m@Ev~~; assets situated outside Hong Kong 在香港以外地方的资产
-7>)i assets stripping 削减资产;拆卖资产
ri~<~oB2: assets value 资产值
)QKf7 [: assignee 承让人
mo]KCi assignment 转让;转让书;转让契
~!6K]hB4 assignment of interest 权益转让
y9Y1PH7G assignment of letters patent and trade mark 专利证书及商标转让
yTM{|D]$( assignment of property 物业转让;物业转让书
.?C%1a&_l assignment right 转让权
)8gGv assignor 转让人
Hq &"+1F associate 有联系的人;有关连人士;相联者;合伙人;联系人
3-s}6<0v1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4NEq$t$Jn associate member 附属会员
9e!NOl\_;. associated body corporate 相联法人团体
5@osnf? associated company 相联公司;联属公司
YL^=t^!4 associated corporation 相联法团
-!qu"A: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w6|9|f/ 公认会计师公会〔英国〕
6x{<e4<n Association of Futures Exchange Brokers 香港期货经纪协会
s3s4OAY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
hi=XYC, association of underwriters 承保人组织
;_kzcK!l assumption of control 接管
&UHPX?x assurance 担保;保险;转易;转易书
_=6 rE assurance of interest 权益的转易
+WJ(QZEhD at 19XX price 按一九XX年价格计算
H Yr}wG at a discount 按赔价计算;按贴水价格计算;打折扣
UO`;&e-DB at a premium 按溢价计算;按升水价格计算
ajhEL?%D at call 通知付款;按通知
z:Sigo_z[ at constant market price 按固定市价计算
H2gj=krK at constant price 按固定价格计算
QA!_} N4n at cost 按成本计算
s,VXc/ at current market price 按当时市价计算;按现时市价计算
|8_JY2
R at current price 按当时价格计算;按现时价格计算
UAS@R`?cI at factor cost 按要素成本计算;按生产要素成本计算
Y+%sBqo@ at money-of-the-day price 按付款当日价格计算
< O*6T%; at or better 按指定或较佳价位〔买卖指令〕
;d.K_P at par 按面值计算;平价
Q }k.JS~# at sight 见票即付
8Chj
w wB at the close 按收市盘
!4@G3Ae22 at the opening 按开市盘
#4LFG\s attestation 见证;见证条款
_gNz9$S at-the-money option 平价期权
2U
kK0ls attorney 受权人;受托代表人
rf+:=|/_3 attornment 新拥有人承认书
RNVbcd attributable profit 可归属利润
`D7C?M#j] attributable share value 可归属股份价值
w^k;D,h Auckland Stock Exchange 奥克兰证券交易所
}]1BO auction 拍卖
8cx=#Me auctioneer 拍卖商
<hnCUg1 audit 审计;核数
l2%bF8]z Audit Commission 审计署
Fh7'[>onw Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0Y=![tO8 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
1B>V t*= audit review 帐目审查
I&9S;I$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_&3<6$}i" audited account 审计帐目;经审计的帐目
|iFVh$N audited annual account 经审计的周年帐目
~`;rNnOT3 audited balance sheet 经审计的资产负债表
Q\
^[!| auditor 核数师;核数主任;审计师
UCrh/b Tm auditor's certificate 核数师证明书;审计师证明书
3CjL\pIC auditor's report 核数师报告;审计师报告
FUK3)lT Aussie bond 澳元债券
WnFG{S{s austerity budget 紧缩预算
!33#. @[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gCd`pi
8 Australia All Ordinaries Index 澳洲所有普通股票指数
`[#x_<\t Australian Dollar [AUD] 澳元
:m=m}3/: Australian Options Market 澳大利亚期权市场
OIHz I2{ Australian Securities Commission 澳洲证券事务监察委员会
?{"mP 'dD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
:yT-9Ze%q Australian Stock Exchange 澳大利亚证券交易所
$5`!Z%>/ Austrian Schilling [ATS] 奥地利先令
+Z2MIC|Ud authentication 认证;鉴证
m%+IPZ2m authority to purchase 委托购买证;委购书
%m5Q"4O authorization 认可;核准;授权;授权书
{MAQ/5 authorization by direction 指示授权
;32#t[ib authorization by instruction 指令授权
Ax3W2s authorization by warrant 令状授权
)Ag/Qep authorization of unit trust 单位信托的认可
!;@_VWR authorized agent 指定代理人
38V3o`f authorized capital 法定资本
t HD authorized clerk 出市员
@(``:)Z<b authorized dealer 认可交易商
3XiO@jzre authorized financial institution 认可财务机构
=!Vf authorized fund 认可基金
g o5]<4`r authorized fund house 获授权的基金公司;认可基金公司
F-(dRSDNM authorized institution 认可机构
NW|f7
ItX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c9' ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I0AJY
)R authorized insurer 获授权保险人;获认可承保人
Uv_N x10 authorized investment 特准投资项目
PMs z` authorized person 获授权人
4W4kwU6D authorized representative 获授权代表
q"KnLA( authorized share capital 法定股本
T@wcHg automated quotation system 自动报价系统
:Br5a34q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<O?y-$~ 自动交易系统〔香港期货交易所有限公司〕
;cQW sTfT automatic adjustment mechanism 自动调整机制
_,Fny_u=; automatic adjustment system 自动调整系统
_fFU#k:MU Automatic Clearing House 自动票据交换所
7x]4`#u automatic exchange rates accumulation system 自动化汇率累集系统
Sydh2d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<HWS:'1 automatic teller machine [ATM] 自动柜员机
@4~=CV%j autopay 自动转帐
Dq\ Jz~ available assets 可用资产
V{-AP=C7 available fiscal reserve 现存财政储备
n;HHogA available profit 可用利润
eC
DIwB28 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
8GPIZh'0h average 平均;平均数;海损
c;f!!3& average basic salary 平均基本薪金
Z!d7&T} average consumer expenditure 平均消费开支;一般消费开支
m4K* < average cost 平均成本
"\"DCDKmG average cost of land production 增辟土地平均成本
Eu}b8c average daily turnover 平均每日成交额
5 /",<1 average daily wage rate 平均每日工资率
6[qA`x# average expenditure pattern 平均开支模式
pN6%&@) = average growth rate 平均增长率
x"kjs.d7[< average net fixed assets 固定资产平均净值
J;t 7&Zpe average of relatives 相对价格平均数
}F6<w{| average price 平均价格
EO|:FcW average propensity to consume 平均消费倾向;一般消费倾向
9Ywpej*+ average propensity to save 平均储蓄倾向;一般储蓄倾向
JuRH>` average rate 平均率
PW(\4Q\ average revenue 平均收入;平均收益
0oA{Jix average stock 平均库存;平均存货
qM4c]YIaSl average yearly rent 平均年租
S|V4[ssB avoidance of double taxation 避免双重课税
[./6At&| avoidance of tax 避税