A:
{J6sM$aj A share A股;甲类股份
RNrYT| abatement of tax 减税;减扣免税额
FsPDWy&x ABN AMRO Bank N.V. 荷兰银行
4+ ?ZTc( above-the-line expenditure 线上项目支出;经常预算支出
6L`+z above-the-line receipt 线上项目收入;经常预算收入
gp&&
c, ABSA Asia Limited 南非联合亚洲有限公司
\eSk7C absolute change 绝对数值变更
Hpo?|;3D5 absolute expenditure 实际开支
}+RF~~H/ absolute guideline figure 绝对准则数字
K7R])*B.~ absolute interest 绝对权益
3K20f8g absolute order of discharge 绝对破产解除令
w)y9!li absolute profit margin 绝对利润幅度
_I}L$ absolute value 实值;绝对值
gBiQIhz absolutely vested interest 绝对既得权益
>^\>-U| absorbed cost 已吸收成本;已分摊成本
[#*?uu+
jK absorption 吸收;分摊;合并
V1fvQ=9 absorption rate 吸收率;摊配率;分摊率
?e|:6a+[f ACB Finance Limited 亚洲商业财务有限公司
'?>O
acceptable form of reciprocity 合理的互惠条件
LU IT=+ acceptable rate 适当利率;适当汇率
R&|)y:bg| acceptance agreement 承兑协议
u$@I/q,ou acceptance for honour 参加承兑
g!)LhE acceptor 承兑人;接受人;受票人
Kac j acceptor for honour 参加承兑人
V<7K!<g)b accident insurance 意外保险
eYSGxcx Accident Insurance Association of Hong Kong 香港意外保险公会
JW.&uV1Z accident insurance scheme 意外保险计划
6UAxl3-\ accident year basis 意外年度基准
zam0(^= accommodation 通融;贷款
g l\$jDC9 accommodation bill 通融票据;空头票据
E `j5y(44 accommodation party 汇票代发人
!m:PBl5
account balance 帐户余额;帐户结余
mW(_FS2%, account book 帐簿
?OYwM?Uf account collected in advance 预收款项
RDZh>K
PG account current book 往来帐簿
a4qpnr]0 account of after-acquired property 事后取得的财产报告
sluZ-,zE account of defaulter 拖欠帐目
j[ZniD account payable 应付帐款
xW;[}t-QS account payee only [A/C payee only] 只可转帐;存入收款人帐户
G~hILW^ account receivable 应收帐款
> FcA, account receivable report 应收帐款报表
wj5s5dH account statement 结单;帐单;会计财务报表
T]Td4T! account title 帐户名称;会计科目
qsRfG~Cg accountant's report 会计师报告
"91Atb;hJ Accountant's Report Rules 会计师报告规则
W]Y!ZfGnN accounting and auditing procedure 会计与审计程序;会计与核数程序
LW
3J$Am Accounting Arrangements 《会计安排》
}(%}"%$ accounting basis 会计基础
`L[32B9 accounting by Official Receiver 破产管理署署长呈交的帐目
p1gX4t]%}a Accounting Circular 《会计通告》
k@)m- K accounting class 会计类别
}b\q<sNE{ accounting date 记帐日期;会计结算日期
IS*"_o<AR accounting for money 款项核算
j%y+W{Q[ Accounting Officer 会计主任
hA1hE?c` accounting period 会计报告期;会计期
vc{]c
} accounting policy 会计政策;会计方针
f I-"8f0_ accounting practice 会计惯例
F$y FR accounting principle 会计准则
h \cK accounting record 会计记录
0BP~0z accounting report 会计报告
|
xI_aYv* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^V,/4u Accounting Society of China 中国会计学会
E6-(q!"A accounting statement 会计报表
N$a-i accounting system 会计制度;会计系统
; Kb[UZ1 accounting transaction 会计事项;帐务交易
$>s@T( accounting treatment 会计处理
7MJ)p$& accounting year 会计年度
n~i4yn= accretion 增值;添加
8jGoU9 accrual 应计项目;应累算数目
`ip69 IF2* accrual basis 应计制;权责发生制
WK)k -A^q accrual basis accounting 应计制会计;权责发生制会计
R.'Gg accrue 应累算;应计
_p2<7x i
accrued benefit 应累算利益
9@*>$6 accrued charges 应计费用
0bL=l0N$W accrued cumulative preference share dividend 应累算的累积优先股股息
UT7lj wT accrued expenses 应累算费用
sW3D
(
n accrued interest payable 应付利息;应计未付利息
oc%le2 accrued interest receivable 应收利息;应计未收利息
XlJux_LD: accrued right 累算权益
%!h+ accruing profit 应累算的利润
R$m?&1K accumulated fiscal reserve 累积财政储备
`a-T95IFy accumulated profit 累积利润;滚存溢利
'n.9qxY; accumulated reserve 累积储备
$=SYssg7La accumulation of surplus income 累积收益盈余
^M5uLm-_s acquired assets 既得资产
"8TMAF|i4 acquisition 收购;购置;取得
a2_IF,p*? acquisition cost 购置成本
He;%6OG{ acquisition expenses 购置费用
]H'82a acquisition of 100% interest 收购全部股权
*G|]5 acquisition of control 取得控制权
l8lR5< acquisition of fixed assets 购置固定资产
.Tqvy)' acquisition of shell “买壳”
wTbIS~!gF acquisition price 收购价
VOOThdR act of God 天灾
yVv3S[J acting partner 执事合伙人
!)3Su=*R active market 买卖活跃的市场;交投畅旺的市场;旺市
):EXh # active partner 积极参与的合伙人
E004"E<E active trading 交投活跃
8_$2aqr actual circulation 实际流通
/ hdl actual cost 实际成本
U.h PC3 actual expenditure 实际开支;实际支出
!7*/lG actual income 实际入息;实际收入;实际收益
\)kAhKtG actual market 现货市场
?|YQtY actual price 现货价;实际价格
gy`qEY~B& actual profit 实际利润
HW,55#yG actual quotation 实盘;实际价位;实际报价
ZP/=R<< actual year basis 按实际年度计算
.JKaC>oX actuals 实货
+N&(lj actuarial investigation 精算调查
:!FwF65 actuarial principle 精算原则
<q=B(J' actuarial report 精算师报告
EPnB%'l\c Actuarial Society of Hong Kong 香港精算学会
8gm[Q[
actuarial valuation 精算师估值
SntYi0,` actuary 精算师
*heQ@ww ad referendum agreement 暂定协议;有待覆核的协定
D];([:+4 ad valorem duty 从价税;按值征税
cSDCNc*% ad valorem duty system 从价税制
Z}S tA0F_ ad valorem fee 从价费
Fa^]\: ad valorem tariff 从价关税
d>psqmQ additional allowance 额外免税额
l(4./M additional amount for unexpired risk 未过期风险的额外款额
,Gx=e!-N5 additional assessable profit 补加应评税利润
"g[UX{L additional assessment 补加评税
_I5+o\;1 additional commitment 额外承担
gcF><i6 additional commitment vote 额外承担拨款
_J;a[Ky+[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Hf|:A(vCx additional dependent parent allowance 供养父母额外免税额
w2AWdO6 additional provision 额外拨款
@6`@.iZ additional stamp duty 附加印花税
+c_CYkHJ/ additional tax 补加税罚款;补加税款
!Ve3:OZ.nO Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
UeQ%(f adjudged bankrupt 被裁定破产
J/2pS adjudicated bankrupt 裁定破产人
"!?Ya{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
d_B5@9e# adjudication of bankruptcy 裁定破产;宣告破产
W)O'( D adjudication of insolvency 裁定无力偿还债务
6E4 L4Vb adjusted actual 经调整的实数;调整后的实数
JwVv+9hh adjusted current assets 经调整的流动资产;调整后的流动资产
4`]1W,t adjusted figure 经调整的数字;调整后的数额
1_]l|`Po adjusted liabilities 经调整的负债;调整后的负债
e|y~q0Q$ adjusted loss 经调整的亏损;调整后的亏损
w Vmy`OV/ 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
#JM*QVzv adjusted profit 经调整的利润;调整后的利润
.JjuY'-Q adjusted surplus 经调整的盈余额;调整后的盈余额
^[akB|#\9 adjusted value 经调整的价值;调整后的价值
NebZGD2K adjustment 调整;修订;理算〔保险〕
>X)G`N@! adjustment centre 调剂中心
H>9$L~ adjustment lag 调整过程的时间差距;调整时差
=Ybu_> adjustment mechanism 调整机制
aQ\O ]gCE adjustment of loss 亏损调整
_?<Fc8F adjustment process 调整过程;调整程序
e0 EJ[bG adjustment range 调整幅度
r6G)R+ # administered exchange rate 受管制汇率
~=*_I4,+r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Mq$=zsj administration expenses 行政费用
vj0?b/5m administration fee 手续费;行政费
>?<d}9X administration in bankruptcy 破产管理
Xw5"JE!. administration order 遗产管理令
i[J', administrator 管理人;遗产管理人
%R>MSSjvr administrator of the estate 遗产管理人
GjBQxn admission of debt 债项承认书
`#U6`[[ admission of proof 接纳债权证明
+__Rk1CVh advance 放贷款项;垫付款项;预支款项;预付款项
S0yT%V advance account 暂支帐目;预付款帐户
uM#/ advance compensation 预付补偿金
mQJ GKh&Pk advance from shareholder 股东垫款
dGjvSK<1@ advance pending reimbursement 预支以待日后付还
K2Zy6lGOZ advanced economy 先进经济体系
d?.x./1[qi advancement 预付;预付财产
R\?!r4 advances warrant 垫款令
_Qas+8NW advancing 贷出
Mk;j"ZDF adverse balance 逆差
f^ qQ5N adverse exchange 逆汇
>sq9c/}X advertisement addressed to shareholders 在报章刊登的致股东通告
;k]pq 4E advice for collection 托收通知书
IK);BN2<L advice of drawing 提款通知书;汇票通知书
{]]I4a advice of payment 付款通知
~gD]JiiA Advisory Committee [Securities and Futures Commission]
[U0c 谘询委员会〔证券及期货事务监察委员会〕
9mZ1 a6,x Advisory Committee on Diversification 经济多元化谘询委员会
0Jr<>7Q1 affidavit 誓章;遗产申报誓章
X)+N>8o?N affidavit of no receipt 述明无收款的誓章
^xrR3m*d affiliate 联号;联营公司;附属公司
i`;I"oY4 affiliated company 附属公司;联号;联营公司
duCm+4,. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:1Cc~+]w(u affordability 负担能力
OMU#Sx!6 African Development Bank [AfDB] 非洲开发银行
Hn)=:lI after-acquired property 事后取得的财产
{[+gM? after-hours dealing 市后交易
LtBH4A after-tax profit 税后盈利;税后利润;税后溢利
HS7!O agency agreement 代理协议
EC0auB7G agency expenses 代理机构的开支
+FR"Gt$g agency fee 代理费
Kkm7L- Agency Law 《代理法》
I(e>ff agent 代理人;承销人
';%g^!lM
a agent of company 公司代理人
D~} 4N1 agent's fee 代理人费;经纪费
qMkP/BjV aggregate 总计;总数;总体数字
[(mq8Nb aggregate amount 总款额;总额
$n W>]S\| aggregate assets and liabilities 总体资产与负债
/e\dsC{uJ aggregate at constant price 按固定价格计算的总体数字
y:L|]p}huE aggregate demand 总需求
zoU.\]#C aggregate gross position 总持仓量
57r)&8 aggregate limit 总限额
<Jx{Uv aggregate of salaries tax 合计薪俸税
"O`;zC aggregate performance 总体表现;总体业绩
?W(f%/B# aggregate supply 总体供应
yLP0w^Q aggregate surplus 总盈余
M<729M aggregate total 整体总额
IP3-lru aggregate value 总值;合计价值
yY+2;`CH aggregated basis 合计基准
6-~ aggregated net chargeable income 合计应课税入息实额
Velmq'n aggregation 合并计算;合计;总和
foeVjL:T aggregation of incomes of husband and wife 夫妇入息合并计算
tj0vB]c aggregation of property 财产的总和
6yU~^))bx agio 差价;贴水
#LZ`kSlv4 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》
=
N#WwNC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zV]0S o 《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》
pP#?| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tXx9N_/ 《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》
LuVj9+1 S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a5iMCmL+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SV~xNzo~ agreement for a settlement 授产协议
h$!qb'| agreement for assignment 转让协议
lc#H%Qlg agreement for sale 售卖协议;买卖协议
]8#{rQ( agreement for sale and purchase 买卖协议
5^k#fl2 agreement for the payment of interest 支付利息协议
9fiZ5\ agreement for the repayment of money 还款协议
DEBgb agreement of reinsurance 再保险协议
vlD]!]V:h Agricultural Bank of China 中国农业银行
TsD
>m air passenger departure tax 飞机乘客离境税
v7-'H/d. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qrdI" airport tax 机场税
;dnn
2)m alcohol duty 酒精税
#[8gH>7 alienation 让与;让渡;转让
R8E<;^?j alimony 生活费;赡养费
v#6.VUAw All Ordinaries Index [AOI] 所有普通股指数
D7@10;F}[ all risks 全险;综合险
^V:YNUqp# All Sales Record for Stock Market 《股票市场成交报告》
&Fi8@0Fh Allied Capital Resources Limited 新联财务有限公司
Um~jp:6p all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}MX`WW0\]Z allocation letter 拨款信件
~?p
> L allocation of fund 分配款项;预留款项
+%yh@X6 allocation of profit 利润分配;溢利分配
PIA&s6U allocation warrant 拨款令
N P"z allotment 分配;配股
;#
{x_>M allotment notice 股份配售通知;配股通知
(7IF5g\ allotment of shares 股份分配
Q*wx6Pu8 allowable 可获宽免;免税的
%bsdC0xM allowable business loss 可扣除的营业亏损
sk5\"jna allowable expenses 可扣税的支出
rk~/^(! allowance 免税额;津贴;备抵;准备金
^Iz.O allowance for debts 债项的免税额
}XUHP% allowance for depreciation by wear and tear 耗损折旧免税额
?:ZH%R_`a allowance for funeral expenses 殡殓费的免税额
;(sb^O allowance for inflation 为通货膨胀而预留的款项;通胀准备金
X:Zqgf allowance for repairs and outgoings 修葺及支出方面的免税额
&$=F$ allowance to debtor 给债务人的津贴
|!|`Je3 K alteration of capital 资本更改
bhI8b/ alternate trustee 候补受托人
[ /D/ amalgamation 合并
H\S,^)drJ? ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
iPIA&)x}
ambit of charges 征税范围;收费范围
BK +JHT amended valuation 经修订的估值
L/ZZe5I American Commodities Exchange 美国商品交易所
CR/LV]G American Express Bank Limited 美国运通银行
V$@2:@8mo American Stock Exchange 美国证券交易所
4 (yHD amortization 摊销
dug RO[ amount due from banks 存放银行同业的款项
k91Y"_& amount due from banks abroad 存放海外银行同业的款项
~UnfS};U amount due from holding companies 控股公司欠款
6B 8!2 amount due from local banks 存放本港银行同业的款项
8_uDxd amount due to banks 银行同业的存款
2|cIu ' U amount due to banks abroad 海外银行同业的存款
>[p+L=' amount due to holding companies 控股公司存款
*-n$n amount due to local banks 本港银行同业的存款
<Z5prunov amount due to outport banks 外埠银行同业的存款
acH.L_B: amount for note issue 发行纸币的款额
w 8E,zH amount of bond 担保契据的款额
9> |rIw amount of consideration 代价款额
HG^8&uh] amount of contribution 供款数额
hk=+t&Y<H amount of indebtedness 负债款额
D&'".N,} amount of principal of the loan 贷款本金额
[:o#d`^ amount of rates chargeable 应征差饷数额
~5|a9HV: amount of share capital 股本额
^mGT ZxO amount of sums assured 承保款额
=m40{ amount of variation 变动幅度
Pg:Nz@CQ amount of vote 拨款数额
eY-$hnUe amount payable 应付款额
u0x\5!?2 amount receivable 应收款额
i"b*U5k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y8d%L;b[D analysis 分析
YONg1.^!( ancillary risk 附属风险
JmBYD[h, annual account 周年帐目;周年帐目报表;年度决算;年结
*)w
8fq annual accounting date 年结日期
J:>TV.TP annual allowance 每年免税额;年积金;年度津贴;年津
xS.0u"[ annual balance 年度余额
u/MIB`@, annual disposable income 每年可动用收入
5pDxFs=v annual estimates 周年预算
4uv }6&R annual fee 年费
&O'yhAP] j annual general meeting 周年大会
iCHZ{<k annual growth rate 年增率;每年增长率
#*~ ( annual long-term supplement 长期个案每年补助金
.1}u0IbJ annual pensionable emolument 可供计算退休金的年薪
sC#Ixq'ls7 annual report 年报
(d ( whlF Annual Report on the Consumer Price Index 《消费物价指数年报》
M,9WF)p)V annual return 周年报表;周年申报表;每年报税表格
0t9G$23 Annual Return Rules 《周年报表规则》
`*slQ}i annual review of consumer prices 每年消费物价回顾
t;*'p annual roll-forward basis 逐年延展方式
`R^)<v* annual salary 年薪
T}zi P annual statement 年度报表;年度决算表
[-%oO 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
w#o<qrpHf annuitant 年金受益人
0
cQf_o annuity 年金
:9)>!+|' annuity contract 年金合约
l+#` annuity on human life 人寿年金
$Fo ,$ antecedent debt 先前的债项
O`2%@%?I ante-dated cheque 倒填日期支票
Fb_~{q anticipated expenditure 预期开支
isaT0__8 anticipated net profit 预期纯利
:ortyCB:H anticipated revenue 预期收入
(cMrEuv anti-inflation measure 反通货膨胀措施
U9@q"v- anti-inflationary stance 反通货膨胀立场
wU=(_S,c apparent deficit 表面赤字
J3$ihH. apparent financial solvency 表面偿债能力
OLiYjYd apparent partner 表面合伙人
SsaF><{5R application for personal assessment 个人入息课税申请书
SVR AkP- application of fund 资金应用
;zGGT^Dn application to release as liquidator and to destruct the books of accounts and documents
~v5tx 申请免除清盘人职务及毁灭帐簿与文件
6L4B$'&KQZ appointed actuary 委任精算师
R &-bA3w$ appointed auditor 委任核数师;委任审计师
s0\X%U(" appointed trustee 委任的受托人
R)H@'X appointer 委任人
~"LOw_BRh apportioned pro rata 按比例分摊
R%ddB D\? apportionment 分配;分摊
($3QjH_@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|GMK@Q'0: apportionment formula 分摊方程式
l@^RbF[' apportionment of estate duty 遗产税的分摊
2Gj&7A3b appraisal 估价;评估
F|"NJ*o} appreciable growth 可观增长
xX&*&RPZ appreciable impact 显着影响
ch-GmAj
9 appreciable increase 可观增长
!?KY;3L: appreciation 增值;升值
*z(.D\{% appreciation against other currencies 相对其他货币升值
3Y=S^*ztd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Obw uyhjQ appreciation tax 增值税
:&Ul appropriation 拨款;拨用;拨付
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qT appropriation account 拨款帐目
Hv%a\WNS1 Appropriation Bill 拨款法案
f",B;C appropriation-in-aid system 补助拨款办法
SI@I approved assets 核准资产
MF& +4$q approved basket stock 认可一篮子证券
M+ H$Jjcs approved budget 核准预算
$1w8GI\J approved charitable donation 认可慈善捐款
Z{e5 OJ approved charitable institution 认可慈善机构
'SuYNA) approved currency 核准货币;认可货币
1sgoT f% approved estimates 核准预算
&)wQ|{P~k approved estimates of expenditure 核准开支预算
v7g-M approved overseas insurer 核准海外保险人
QN0Ik 2L approved overseas trust company 核准海外信托公司
q-uYfXZ{j approved pooled investment fund 核准汇集投资基金
y(q1~73s approved provident fund scheme 认可公积金计划
]CTu | approved provision 核准拨款
jx-W$@ approved redeemable share 核准可赎回股份
K%Rx5 S approved regional stock 认可地区性证券
pa.W-qyu approved retirement scheme 认可退休金计划
s(zG.7*3n approved subordinated loan 核准附属贷款
Yc9 M6=E^ arbitrage 套戥;套汇;套利
h'N,oDB) arbitrageur 套戥者;套汇者
n9)/(=)>* arbitrary amount 临时款项
haY.rH]z arrangement 措施;安排;协定
4YdmG.CU arrears 欠款
/423!g0Q arrears of pay 欠付薪酬
:CV&WP arrears of revenue 逾期未收税款;逾期未收的帐项
u|Db%)[ articles of association 组织章程;组织细则;组织章程细则
2Qn%p[#n Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
`B^?Za,xN ascertainment of profit 确定利润
VD1*br^, "Asia Clear" “亚洲结算系统”
KC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^^v\ T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"F0,S~tZZ Asian Development Fund [ADF] 亚洲发展基金
hLBX,r)u Asian dollar bond 亚洲美元债券
}|x]8zL8G Asian dollar market 亚洲美元市场
6 Iup4sP Asian dollar rate 亚洲美元利率
d,$[633It} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Vls*fY:W Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Um*{~=;u asked price 沽盘;喊价;索价;卖方报价
M34*$>bk assessable income 应评税入息
Z EG assessable loss 应评税亏损
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<q assessable profit 应评税利润
bZ0r/f,n$ assessable value 应评税值
c.NAUe_3 assessed profit 估定利润
'!Q[+@$ assessed value 经评估价值
5<&<61[A assessment 评税;评定;估价;评税单
8pPAEf assessment number 评税编号;估价编号
qG~O]($ assessment of additional tax 补加税评税
c1Dhx,]ad assessment of performance 业绩评估;实绩评价
1z*] MYU Assessor 评税主任
1z{AzpMZ asset price bubbles 资产价格泡沫
)82x)c<e asset-backed securities 具资产保证的证券
n|{x\@VeF assets accretion 资产增值
|3vQmd !2} assets and liabilities 资产与负债
* \f(E#wa assets betterment statement 资产递增表;资产改进表
;@Ls"+g assets lending 实物放款;有抵押贷款
uI+h9j$vS assets of the company passing on the death 死者去世时转移的公司资产
][D<J0 assets pledged as security for liabilities 用作负债抵押的资产
ZJd1Lx assets portfolio 资产投资组合
*-gS u assets price 资产价格
+ assets quality 资产质素
tV%M2DxS assets realization 资产变现
}`>u+iH#a assets refinancing arrangement 资产再集资安排
<Y9ps`{}: assets securitization 资产证券化
wxF9lZz assets situated outside Hong Kong 在香港以外地方的资产
x"*u98&3 assets stripping 削减资产;拆卖资产
z%]~^k8 assets value 资产值
ZSHc@r*> assignee 承让人
17J|g.]m-& assignment 转让;转让书;转让契
Kh3*\x T assignment of interest 权益转让
yl)}1DPP assignment of letters patent and trade mark 专利证书及商标转让
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3M assignment of property 物业转让;物业转让书
HZ]'?&0 assignment right 转让权
LkNC8V assignor 转让人
$Nnz|y associate 有联系的人;有关连人士;相联者;合伙人;联系人
:Bda]]Y= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
trg+")a associate member 附属会员
pbAQf3 associated body corporate 相联法人团体
*O+YhoR? associated company 相联公司;联属公司
,HR~oT^ associated corporation 相联法团
f |aO9w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C$Ldz=d 公认会计师公会〔英国〕
oO!@s` Association of Futures Exchange Brokers 香港期货经纪协会
9fyk7~V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fj-mo>" association of underwriters 承保人组织
O Y /QA assumption of control 接管
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|<\DE+ assurance 担保;保险;转易;转易书
7*uG9iX assurance of interest 权益的转易
)}vQ?n[:' at 19XX price 按一九XX年价格计算
n
omtP } at a discount 按赔价计算;按贴水价格计算;打折扣
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X}W at a premium 按溢价计算;按升水价格计算
Spt[b.4m F at call 通知付款;按通知
EzwYqw at constant market price 按固定市价计算
/6b(w=pk at constant price 按固定价格计算
JYs*1< at cost 按成本计算
8gr&{-5 at current market price 按当时市价计算;按现时市价计算
|$^,e%bE at current price 按当时价格计算;按现时价格计算
1u'x|Un at factor cost 按要素成本计算;按生产要素成本计算
d{I|4h at money-of-the-day price 按付款当日价格计算
?}lgwKBHl; at or better 按指定或较佳价位〔买卖指令〕
@4_W}1W at par 按面值计算;平价
,RDxu7iT at sight 见票即付
E~jNUTq at the close 按收市盘
"\]kK@, at the opening 按开市盘
`)!)}PXl attestation 见证;见证条款
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at-the-money option 平价期权
&EV|knW attorney 受权人;受托代表人
ngn%"xYX attornment 新拥有人承认书
qqLmjDv attributable profit 可归属利润
ok2$ p attributable share value 可归属股份价值
9^)ochY3 Auckland Stock Exchange 奥克兰证券交易所
(Sv 7^}j auction 拍卖
!G Z2|~f9 auctioneer 拍卖商
R84g< audit 审计;核数
2-. g>'W Audit Commission 审计署
}mk9-7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fw'$HV76 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〕
NhS0D=v6 audit review 帐目审查
~`u?|+*BO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
c-n'F+fZ audited account 审计帐目;经审计的帐目
^s_E |~U audited annual account 经审计的周年帐目
9c4 6| audited balance sheet 经审计的资产负债表
1DN, auditor 核数师;核数主任;审计师
qdjRw#LS^q auditor's certificate 核数师证明书;审计师证明书
m>jX4D7KZ auditor's report 核数师报告;审计师报告
{.DI[@.g Aussie bond 澳元债券
Xo;J1H austerity budget 紧缩预算
[P`Q_L,+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#c./<<P5} Australia All Ordinaries Index 澳洲所有普通股票指数
_T<ney}Y< Australian Dollar [AUD] 澳元
>5i1M^g( Australian Options Market 澳大利亚期权市场
m%'9z L c Australian Securities Commission 澳洲证券事务监察委员会
HkGzyDt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g=:%j5?.e Australian Stock Exchange 澳大利亚证券交易所
jrvhTej Austrian Schilling [ATS] 奥地利先令
av&dGsFP authentication 认证;鉴证
!nU authority to purchase 委托购买证;委购书
`3*>tq authorization 认可;核准;授权;授权书
w1h07_u;v authorization by direction 指示授权
"u3 authorization by instruction 指令授权
>/ECLP authorization by warrant 令状授权
'h([Y8p{ authorization of unit trust 单位信托的认可
f@Hp,- authorized agent 指定代理人
Bm;{dO authorized capital 法定资本
XGk8Ki3w authorized clerk 出市员
f8B*D4R} authorized dealer 认可交易商
)p).}" authorized financial institution 认可财务机构
sbQmPV authorized fund 认可基金
RT F9;]Ti authorized fund house 获授权的基金公司;认可基金公司
Z[slN5]([ authorized institution 认可机构
/px*v<Aw1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7Z93`A-= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人;获认可承保人
b=Zg1SqV authorized investment 特准投资项目
4qrPAt authorized person 获授权人
kZWc(LwA authorized representative 获授权代表
l)Q,*i authorized share capital 法定股本
bv)E>%Yy automated quotation system 自动报价系统
4;7<)&#h Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>8#(GXnSt 自动交易系统〔香港期货交易所有限公司〕
o.Mb~8Yu automatic adjustment mechanism 自动调整机制
ec)G~?FH automatic adjustment system 自动调整系统
mdoy1a Automatic Clearing House 自动票据交换所
D-8%lGS automatic exchange rates accumulation system 自动化汇率累集系统
?k<wI)JR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
POtDge autopay 自动转帐
jcYI"f"~ available assets 可用资产
N?p9h{DG available fiscal reserve 现存财政储备
wGBQ.Ve[ available profit 可用利润
VX[{X8PkS Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
}^pnwo9vV average 平均;平均数;海损
VjMd&>G average basic salary 平均基本薪金
GLv}|>W average consumer expenditure 平均消费开支;一般消费开支
MVe5j+8 average cost 平均成本
uY5f mM9 average cost of land production 增辟土地平均成本
'B8fc-n average daily turnover 平均每日成交额
@j9yc average daily wage rate 平均每日工资率
~g;(`g average expenditure pattern 平均开支模式
S2*-UluG average growth rate 平均增长率
aEy_H-6f average net fixed assets 固定资产平均净值
+0^ N#0) average of relatives 相对价格平均数
0d9rJv}~ average price 平均价格
R0gjx"U average propensity to consume 平均消费倾向;一般消费倾向
&dbX>u q average propensity to save 平均储蓄倾向;一般储蓄倾向
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g }i\ average rate 平均率
tZk@ RX average revenue 平均收入;平均收益
ZBJ.dK?Ky| average stock 平均库存;平均存货
IgLP=mqcWK average yearly rent 平均年租
8Nd + avoidance of double taxation 避免双重课税
MP w@O0QS avoidance of tax 避税