A:
"<uaG?: A share A股;甲类股份
huFT_z_;; abatement of tax 减税;减扣免税额
$51M'Qu ABN AMRO Bank N.V. 荷兰银行
CZ"~N` above-the-line expenditure 线上项目支出;经常预算支出
?,uTH
4 above-the-line receipt 线上项目收入;经常预算收入
_L
5< ABSA Asia Limited 南非联合亚洲有限公司
yW5/Y02 absolute change 绝对数值变更
f.8Jp<S2K absolute expenditure 实际开支
mW~t/$Y$ absolute guideline figure 绝对准则数字
5SPhdpIg@[ absolute interest 绝对权益
=<Q_&_.60 absolute order of discharge 绝对破产解除令
7Mq4$|qhD absolute profit margin 绝对利润幅度
q)vdDdRe_ absolute value 实值;绝对值
zmd,uhNc: absolutely vested interest 绝对既得权益
)a"rj5~- absorbed cost 已吸收成本;已分摊成本
.XDY1~w0 absorption 吸收;分摊;合并
U$jw8I'. absorption rate 吸收率;摊配率;分摊率
afrU>#+" ACB Finance Limited 亚洲商业财务有限公司
M &`ZF acceptable form of reciprocity 合理的互惠条件
eD5:0;X2 acceptable rate 适当利率;适当汇率
,p2BB"^_i acceptance agreement 承兑协议
,ab_u@ acceptance for honour 参加承兑
W[Kv
Qt3% acceptor 承兑人;接受人;受票人
)c|S)iJ7=z acceptor for honour 参加承兑人
!-%fCg(B accident insurance 意外保险
I3sH8/* Accident Insurance Association of Hong Kong 香港意外保险公会
b-4gHW accident insurance scheme 意外保险计划
7OuzQzhcK accident year basis 意外年度基准
k\->uSU9 accommodation 通融;贷款
V6l~Aj}/ accommodation bill 通融票据;空头票据
:'1UX <&B accommodation party 汇票代发人
+6paM account balance 帐户余额;帐户结余
-+MGs]), account book 帐簿
XfY~q~f8 account collected in advance 预收款项
EC9D.afy& account current book 往来帐簿
X 'D ~#r account of after-acquired property 事后取得的财产报告
"9F]Wv/ account of defaulter 拖欠帐目
&q~**^;' account payable 应付帐款
6G2s^P1Dl@ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Ip c2Qsa account receivable 应收帐款
/tIR}qK account receivable report 应收帐款报表
nADt8 account statement 结单;帐单;会计财务报表
]j.=zQP?' account title 帐户名称;会计科目
j{}-zQ]n accountant's report 会计师报告
{ a2Y7\C/ Accountant's Report Rules 会计师报告规则
4cZig\mE; accounting and auditing procedure 会计与审计程序;会计与核数程序
7C~qAI6Eg Accounting Arrangements 《会计安排》
fDe4 [QQ8 accounting basis 会计基础
55lL aus accounting by Official Receiver 破产管理署署长呈交的帐目
CbPCj.MH Accounting Circular 《会计通告》
0LI:R'P+P[ accounting class 会计类别
5gP<+S#>T accounting date 记帐日期;会计结算日期
X( Q*(_ accounting for money 款项核算
%1f, 8BM Accounting Officer 会计主任
[t)omPy<c accounting period 会计报告期;会计期
W5'07N^ accounting policy 会计政策;会计方针
iV+'p->/ accounting practice 会计惯例
RSL%< accounting principle 会计准则
$BIQ#T>qK accounting record 会计记录
W?+U%bIZ9 accounting report 会计报告
OPm?kr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g7*"*%v 2 Accounting Society of China 中国会计学会
38Rod]\E accounting statement 会计报表
$7Sbz&)y3 accounting system 会计制度;会计系统
#bRr|` accounting transaction 会计事项;帐务交易
;VQFz&Q$u accounting treatment 会计处理
JiFy.Pf accounting year 会计年度
Eu%19s;u accretion 增值;添加
oL?[9aww accrual 应计项目;应累算数目
Cjvgf.>$ accrual basis 应计制;权责发生制
$lJu2omi1 accrual basis accounting 应计制会计;权责发生制会计
agQ5%t# accrue 应累算;应计
-Vj'QqZ accrued benefit 应累算利益
9a.r(W[9 accrued charges 应计费用
L|sWSrqd accrued cumulative preference share dividend 应累算的累积优先股股息
Ub1?dk accrued expenses 应累算费用
*7L*:g accrued interest payable 应付利息;应计未付利息
/D9FjOP accrued interest receivable 应收利息;应计未收利息
OBF3)L] accrued right 累算权益
}h+_kRQ accruing profit 应累算的利润
w8~J5XS accumulated fiscal reserve 累积财政储备
g 4n&k accumulated profit 累积利润;滚存溢利
sy^k:y? accumulated reserve 累积储备
s3G\L<~mB accumulation of surplus income 累积收益盈余
@ mzf(Aq
acquired assets 既得资产
.3;bUJ1 acquisition 收购;购置;取得
HSt|Ua.c/h acquisition cost 购置成本
kBPFk t2 acquisition expenses 购置费用
R=D\VIu,Z acquisition of 100% interest 收购全部股权
'WqSHb7 acquisition of control 取得控制权
to0tH^pD acquisition of fixed assets 购置固定资产
%9_wDfw~ acquisition of shell “买壳”
0 O{Y
Vk` acquisition price 收购价
!;Mh5*- act of God 天灾
?nm:e.S+? acting partner 执事合伙人
!U02>X active market 买卖活跃的市场;交投畅旺的市场;旺市
KR active partner 积极参与的合伙人
Kd_WN;l active trading 交投活跃
)G(6=l* actual circulation 实际流通
YK#
QH"} actual cost 实际成本
#=WDJT: actual expenditure 实际开支;实际支出
+MQvq\%tG actual income 实际入息;实际收入;实际收益
7f4R5c actual market 现货市场
q.(p.uD actual price 现货价;实际价格
NJYx.TL actual profit 实际利润
uO$ujbWZ actual quotation 实盘;实际价位;实际报价
qZ!1>`B actual year basis 按实际年度计算
\!UNale actuals 实货
Y^)VHE] actuarial investigation 精算调查
&77]h%B> actuarial principle 精算原则
(xU+Y1*g"% actuarial report 精算师报告
{Y5h*BD> Actuarial Society of Hong Kong 香港精算学会
_ Ko0 actuarial valuation 精算师估值
FNZB M actuary 精算师
Tb-`0^y&X1 ad referendum agreement 暂定协议;有待覆核的协定
'e6W$?z ad valorem duty 从价税;按值征税
C9-9cdW
H ad valorem duty system 从价税制
MDkIaz\U ad valorem fee 从价费
}9C5U>? ad valorem tariff 从价关税
c%.f|/.k
additional allowance 额外免税额
9X&Xs/B additional amount for unexpired risk 未过期风险的额外款额
kO<`RHlX= additional assessable profit 补加应评税利润
m RCgKW< additional assessment 补加评税
(l22p
additional commitment 额外承担
YQR*?/?a additional commitment vote 额外承担拨款
A!v-[AI[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CiP-Zh[gZ additional dependent parent allowance 供养父母额外免税额
SwQ.tK1p additional provision 额外拨款
<!,q:[ee5 additional stamp duty 附加印花税
dE5DH~ldV additional tax 补加税罚款;补加税款
;{|a~e?Y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@C=, >+D adjudged bankrupt 被裁定破产
h3;Ij ' adjudicated bankrupt 裁定破产人
M3Kpp_d_! adjudication fee 裁定费;评定印花税额手续费;评估契据费
ErC~,5dj;n adjudication of bankruptcy 裁定破产;宣告破产
Q}jbk9gM5 adjudication of insolvency 裁定无力偿还债务
f}4c#x adjusted actual 经调整的实数;调整后的实数
'Rfvr7G/? adjusted current assets 经调整的流动资产;调整后的流动资产
V>P\yr? adjusted figure 经调整的数字;调整后的数额
Y6A]dk adjusted liabilities 经调整的负债;调整后的负债
Ja-D}|; adjusted loss 经调整的亏损;调整后的亏损
DT&[W<oN adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
|D^Q}uT adjusted profit 经调整的利润;调整后的利润
,IUMH]D adjusted surplus 经调整的盈余额;调整后的盈余额
k?Jzy adjusted value 经调整的价值;调整后的价值
hvBuQuk) adjustment 调整;修订;理算〔保险〕
-b@E@uAX/ adjustment centre 调剂中心
SX}GKu adjustment lag 调整过程的时间差距;调整时差
AW'tZF" adjustment mechanism 调整机制
=nnS X-x adjustment of loss 亏损调整
'OGOT0(
adjustment process 调整过程;调整程序
PqcuSb6 adjustment range 调整幅度
Tu_dkif' administered exchange rate 受管制汇率
OxF\Hm)( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZNB*Azi administration expenses 行政费用
+2oZB]GPL administration fee 手续费;行政费
9BANCW" administration in bankruptcy 破产管理
HkvCQ H administration order 遗产管理令
c7\bA7. administrator 管理人;遗产管理人
!U`T;\,v5 administrator of the estate 遗产管理人
p)ZlQ.d#Y admission of debt 债项承认书
?l,i(I admission of proof 接纳债权证明
+bm2vIh$ advance 放贷款项;垫付款项;预支款项;预付款项
f.jAJ; N> advance account 暂支帐目;预付款帐户
6o;lTOes advance compensation 预付补偿金
]CC=
\ < advance from shareholder 股东垫款
;_j\E(^% advance pending reimbursement 预支以待日后付还
.WL507*"Ce advanced economy 先进经济体系
w& RpQcV advancement 预付;预付财产
BHj]w*Ov advances warrant 垫款令
F__>`Dol advancing 贷出
C>68$wd> adverse balance 逆差
lO,
2 adverse exchange 逆汇
j<deTK;. advertisement addressed to shareholders 在报章刊登的致股东通告
glHag"( advice for collection 托收通知书
#Mbt%m advice of drawing 提款通知书;汇票通知书
!^axO advice of payment 付款通知
#bu`W!p} Advisory Committee [Securities and Futures Commission]
mKpUEJ<a 谘询委员会〔证券及期货事务监察委员会〕
k5-mK{RZ Advisory Committee on Diversification 经济多元化谘询委员会
-I=}SZ affidavit 誓章;遗产申报誓章
qUtVqS affidavit of no receipt 述明无收款的誓章
XQ(`8Jl&^ affiliate 联号;联营公司;附属公司
rvE!Q=y~ affiliated company 附属公司;联号;联营公司
>^J!Z~;L) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lYw A5|+ affordability 负担能力
<Mc:Cg8> African Development Bank [AfDB] 非洲开发银行
*7*g!
km after-acquired property 事后取得的财产
\f66ipZK* after-hours dealing 市后交易
ip5s'S~ after-tax profit 税后盈利;税后利润;税后溢利
/LSiDys agency agreement 代理协议
66L*6O4 agency expenses 代理机构的开支
SgXXitg9+ agency fee 代理费
r.ajw&J2 Agency Law 《代理法》
Y_/Kd7,\~ agent 代理人;承销人
`MTOe1 agent of company 公司代理人
'&<-,1^L agent's fee 代理人费;经纪费
$E7yJ|p{ aggregate 总计;总数;总体数字
N_0&3PUSM aggregate amount 总款额;总额
[q.W!l4E aggregate assets and liabilities 总体资产与负债
qE,%$0g aggregate at constant price 按固定价格计算的总体数字
O1#rCFC|y aggregate demand 总需求
hChM hc aggregate gross position 总持仓量
7DYD+N+T aggregate limit 总限额
h y[_ aggregate of salaries tax 合计薪俸税
DBmcvC aggregate performance 总体表现;总体业绩
*R~oA` aggregate supply 总体供应
*fd` .} aggregate surplus 总盈余
E"G._<3J8 aggregate total 整体总额
?tA-`\E aggregate value 总值;合计价值
G~esSL^G/ aggregated basis 合计基准
J"83S*2(j aggregated net chargeable income 合计应课税入息实额
0_] aF8j aggregation 合并计算;合计;总和
0)2lBfHQ& aggregation of incomes of husband and wife 夫妇入息合并计算
wG{obsL.! aggregation of property 财产的总和
VGvOwd)E agio 差价;贴水
v>R.M"f Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
vY;Lc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JR<R8+@g_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
PPq*_Cf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ptDA))7M/ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
uk'<9g^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Cza)s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9hguC yr@h agreement for a settlement 授产协议
~r>UjC_
B: agreement for assignment 转让协议
Mvcl9 agreement for sale 售卖协议;买卖协议
F 1zc4l6 agreement for sale and purchase 买卖协议
2Q k\}KWs agreement for the payment of interest 支付利息协议
(/KF;J^M agreement for the repayment of money 还款协议
&0C!P=-p agreement of reinsurance 再保险协议
i{e<kKh Agricultural Bank of China 中国农业银行
(Iq\+@xE= air passenger departure tax 飞机乘客离境税
33;|52$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;q^YDZ' airport tax 机场税
kXj pCtCu alcohol duty 酒精税
sIy$}_ alienation 让与;让渡;转让
AMm O+E? alimony 生活费;赡养费
h">X!I All Ordinaries Index [AOI] 所有普通股指数
h=U 4 all risks 全险;综合险
+_}2zc4 All Sales Record for Stock Market 《股票市场成交报告》
87>Qw,r Allied Capital Resources Limited 新联财务有限公司
Bpp9I;)c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QV 'y6m\ allocation letter 拨款信件
2mT+@G allocation of fund 分配款项;预留款项
~w*ojI allocation of profit 利润分配;溢利分配
``z="oD allocation warrant 拨款令
P<(mH=K allotment 分配;配股
@"EX%v. allotment notice 股份配售通知;配股通知
;yXnPAtJ allotment of shares 股份分配
<?7~,#AK allowable 可获宽免;免税的
X'F$K!o*,: allowable business loss 可扣除的营业亏损
Uh8ieb allowable expenses 可扣税的支出
Q$zlxn 7\ allowance 免税额;津贴;备抵;准备金
vSL{WT]m allowance for debts 债项的免税额
h/VYH(Tj allowance for depreciation by wear and tear 耗损折旧免税额
UCWU|r<s, allowance for funeral expenses 殡殓费的免税额
j,-7J*A~ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
F>Oh)VL,Ev allowance for repairs and outgoings 修葺及支出方面的免税额
~VGK#'X: allowance to debtor 给债务人的津贴
$.cGRz alteration of capital 资本更改
_
o(h]G1]. alternate trustee 候补受托人
a[!d)Y:zx amalgamation 合并
;7A,'y4f ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"O
'I ambit of charges 征税范围;收费范围
[aC9vEso! amended valuation 经修订的估值
atAA[~ American Commodities Exchange 美国商品交易所
`->k7a0<b1 American Express Bank Limited 美国运通银行
`j$d(+Gv
American Stock Exchange 美国证券交易所
l`]!)j|+ amortization 摊销
M*HG4(n0 amount due from banks 存放银行同业的款项
O:x%!-w amount due from banks abroad 存放海外银行同业的款项
PWU#`>4 amount due from holding companies 控股公司欠款
=w8 YZs8w amount due from local banks 存放本港银行同业的款项
Lgfr"{C amount due to banks 银行同业的存款
U
Oo(7 amount due to banks abroad 海外银行同业的存款
gA|j\T{c amount due to holding companies 控股公司存款
u^uG_^^,/ amount due to local banks 本港银行同业的存款
7(;VUR%%. amount due to outport banks 外埠银行同业的存款
qTGy\i amount for note issue 发行纸币的款额
ZSSgc0u^? amount of bond 担保契据的款额
K7Vr$,p amount of consideration 代价款额
D-!%L<< amount of contribution 供款数额
zK92:+^C amount of indebtedness 负债款额
BkeP?X amount of principal of the loan 贷款本金额
F"C Yrt amount of rates chargeable 应征差饷数额
B;Z^.3 amount of share capital 股本额
f5-={lUlIS amount of sums assured 承保款额
A%O#S<sa amount of variation 变动幅度
E=QQZ\w amount of vote 拨款数额
(Vv]:Y] amount payable 应付款额
Ei<:=6EX?8 amount receivable 应收款额
*S4P'JSY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
jYF3u0
) analysis 分析
5=986ci$U ancillary risk 附属风险
AVWrD[ wD2 annual account 周年帐目;周年帐目报表;年度决算;年结
IA4(^-9 annual accounting date 年结日期
*2MTx annual allowance 每年免税额;年积金;年度津贴;年津
jg8P4s annual balance 年度余额
M2S|$6t: annual disposable income 每年可动用收入
yw<xv-Q=i annual estimates 周年预算
D=vq<X' annual fee 年费
2cl~Va= annual general meeting 周年大会
t} M3F-NZ annual growth rate 年增率;每年增长率
J|IDnCK annual long-term supplement 长期个案每年补助金
do,X{\ annual pensionable emolument 可供计算退休金的年薪
LfApVUm annual report 年报
DPx,qM#h5O Annual Report on the Consumer Price Index 《消费物价指数年报》
J;`~
!g annual return 周年报表;周年申报表;每年报税表格
<hbbFL}|% Annual Return Rules 《周年报表规则》
U8KY/!XZ annual review of consumer prices 每年消费物价回顾
[
_$$P* annual roll-forward basis 逐年延展方式
>xKRU5 annual salary 年薪
t@n (a annual statement 年度报表;年度决算表
U'G`Q0n 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
pH[lj8S annuitant 年金受益人
h)vTu%J: annuity 年金
xn8B|axB annuity contract 年金合约
LH;G: annuity on human life 人寿年金
^ym{DSx antecedent debt 先前的债项
^aCYh[= ante-dated cheque 倒填日期支票
WRyLpTr- anticipated expenditure 预期开支
aO%FQ)BT anticipated net profit 预期纯利
V1`|j anticipated revenue 预期收入
Qknc.Z} anti-inflation measure 反通货膨胀措施
X%CPz.G anti-inflationary stance 反通货膨胀立场
sD+G+ apparent deficit 表面赤字
E=NY{| > apparent financial solvency 表面偿债能力
{SJ7Yfs apparent partner 表面合伙人
?<QFW#:) application for personal assessment 个人入息课税申请书
BaAb4{ application of fund 资金应用
f4_G[?9, application to release as liquidator and to destruct the books of accounts and documents
'=.Uz3D'0 申请免除清盘人职务及毁灭帐簿与文件
JUFO.m^w appointed actuary 委任精算师
Q8oo5vqQ#C appointed auditor 委任核数师;委任审计师
~7a BeD appointed trustee 委任的受托人
&7&*As appointer 委任人
6DW|O<k^j apportioned pro rata 按比例分摊
R
<\Yg3m8 apportionment 分配;分摊
9m4rNvb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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fKAxH apportionment formula 分摊方程式
Dys"|,F apportionment of estate duty 遗产税的分摊
%
cdP* appraisal 估价;评估
VH6|(=8 appreciable growth 可观增长
<1BK5%? appreciable impact 显着影响
o7XRa]O appreciable increase 可观增长
#UD appreciation 增值;升值
DG?\6Zh appreciation against other currencies 相对其他货币升值
TWEqv<c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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X appreciation tax 增值税
J*X.0&Toc appropriation 拨款;拨用;拨付
h_yR$H&tX appropriation account 拨款帐目
T+h{Aeg Appropriation Bill 拨款法案
FF~4y>R7u appropriation-in-aid system 补助拨款办法
neFno5d j approved assets 核准资产
{{%8|+B approved basket stock 认可一篮子证券
MToQ8qKs approved budget 核准预算
.G~5F- 8' approved charitable donation 认可慈善捐款
'LLx$y.Ei[ approved charitable institution 认可慈善机构
#%"TU,[+ approved currency 核准货币;认可货币
UO<claV approved estimates 核准预算
R7c)C8/~ approved estimates of expenditure 核准开支预算
*AR<DXEL approved overseas insurer 核准海外保险人
-yGm^EwP approved overseas trust company 核准海外信托公司
1>y=i+T/b approved pooled investment fund 核准汇集投资基金
g GT,PP(k approved provident fund scheme 认可公积金计划
bnu0*Zg> approved provision 核准拨款
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c:/J% approved redeemable share 核准可赎回股份
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&n approved regional stock 认可地区性证券
F)ld@Ydk= approved retirement scheme 认可退休金计划
mm<iT59 approved subordinated loan 核准附属贷款
'TsZuZW] arbitrage 套戥;套汇;套利
H)aC'M^ arbitrageur 套戥者;套汇者
kGV`Q arbitrary amount 临时款项
-xIhN?r) arrangement 措施;安排;协定
< DZ76 arrears 欠款
EoR6Rx@Z arrears of pay 欠付薪酬
vcU\xk") arrears of revenue 逾期未收税款;逾期未收的帐项
6XK`=ss? articles of association 组织章程;组织细则;组织章程细则
8z8SwWS? Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
.OS?^\ ascertainment of profit 确定利润
)}\@BtcjA] "Asia Clear" “亚洲结算系统”
)ZyuF(C& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!>Y\&zA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]mo<qWRc>p Asian Development Fund [ADF] 亚洲发展基金
W<]Oo ] Asian dollar bond 亚洲美元债券
6x,=SW@4 Asian dollar market 亚洲美元市场
<?Izfl6 Asian dollar rate 亚洲美元利率
~<[5uZIo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
KqUSTR1e[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T KL(97)< asked price 沽盘;喊价;索价;卖方报价
[mzF)/[_2 assessable income 应评税入息
Le:mMd= G assessable loss 应评税亏损
qq3Qd,$Z assessable profit 应评税利润
R&_\&:4f assessable value 应评税值
9O T4jAm assessed profit 估定利润
)TG0m= * assessed value 经评估价值
LNxE-Dp assessment 评税;评定;估价;评税单
]l7\Zq assessment number 评税编号;估价编号
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^aK53^ assessment of additional tax 补加税评税
AaC1||?R assessment of performance 业绩评估;实绩评价
xjq7%R_, Assessor 评税主任
B%:9P asset price bubbles 资产价格泡沫
YGV#. asset-backed securities 具资产保证的证券
m&~Dj#%(w assets accretion 资产增值
@mRrA#E#{ assets and liabilities 资产与负债
aa%&& assets betterment statement 资产递增表;资产改进表
n9fA!Wic assets lending 实物放款;有抵押贷款
fy>And* assets of the company passing on the death 死者去世时转移的公司资产
bok 74U] assets pledged as security for liabilities 用作负债抵押的资产
yP9wYF^A\ assets portfolio 资产投资组合
}d\Tk(W assets price 资产价格
f3>6:( assets quality 资产质素
v:Z4z6M- assets realization 资产变现
N?{1'=Om assets refinancing arrangement 资产再集资安排
pW--^aHu assets securitization 资产证券化
+y4AUU:Q assets situated outside Hong Kong 在香港以外地方的资产
^pV>b(?qw assets stripping 削减资产;拆卖资产
bKMR7&e.Ep assets value 资产值
~TFYlV assignee 承让人
bd
P,Zqd assignment 转让;转让书;转让契
{!e ANm' assignment of interest 权益转让
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6|d assignment of letters patent and trade mark 专利证书及商标转让
agU!D[M_G assignment of property 物业转让;物业转让书
:8-gm"awL5 assignment right 转让权
KW7?: x assignor 转让人
ZMMo6; associate 有联系的人;有关连人士;相联者;合伙人;联系人
.A!0.M| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
$gl<{{ associate member 附属会员
$#ju?B~ associated body corporate 相联法人团体
$EGRaps{j> associated company 相联公司;联属公司
V]kGcS} associated corporation 相联法团
u}LX,B-n( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m5em<P!G 公认会计师公会〔英国〕
]v\egfW,W Association of Futures Exchange Brokers 香港期货经纪协会
j5h
6u,^: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dJ%Rk#?;A association of underwriters 承保人组织
M$4=q((0 assumption of control 接管
hn\Q6f+ assurance 担保;保险;转易;转易书
K_+;"G assurance of interest 权益的转易
b801OF at 19XX price 按一九XX年价格计算
$K_YC~ at a discount 按赔价计算;按贴水价格计算;打折扣
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ssj(Qo at a premium 按溢价计算;按升水价格计算
-llx: at call 通知付款;按通知
t-7U1B}=<C at constant market price 按固定市价计算
@-&(TRbZo at constant price 按固定价格计算
w Al}:|+n at cost 按成本计算
hN_f h J at current market price 按当时市价计算;按现时市价计算
Am4^v?q at current price 按当时价格计算;按现时价格计算
W6Aj<{\F at factor cost 按要素成本计算;按生产要素成本计算
6;[/9 at money-of-the-day price 按付款当日价格计算
1S(\2{Ylo at or better 按指定或较佳价位〔买卖指令〕
[&pW&>p3 at par 按面值计算;平价
9ze| s^ at sight 见票即付
oS#'u1k at the close 按收市盘
{pb9UUP2 at the opening 按开市盘
H&=n:'k^ attestation 见证;见证条款
sL AuR at-the-money option 平价期权
:EmQ_?( ^ attorney 受权人;受托代表人
KW|\)83$ attornment 新拥有人承认书
2Jo~m_ attributable profit 可归属利润
ig2+XR#% attributable share value 可归属股份价值
>'}=.3\ Auckland Stock Exchange 奥克兰证券交易所
8hK P auction 拍卖
pgd8`$(Q auctioneer 拍卖商
RE>ks[ audit 审计;核数
bH\C5zt6( Audit Commission 审计署
3 IWLBc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'-PMF~~S 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〕
Vp]D audit review 帐目审查
^K.u
~p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
phgexAq audited account 审计帐目;经审计的帐目
t`Y!"l audited annual account 经审计的周年帐目
8@%mnyQ audited balance sheet 经审计的资产负债表
N=T.l*8 auditor 核数师;核数主任;审计师
EY)Gi`lK auditor's certificate 核数师证明书;审计师证明书
hH1lgc auditor's report 核数师报告;审计师报告
EzIs@} Aussie bond 澳元债券
2T@L{ ql austerity budget 紧缩预算
.;HIEj zq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
J}(6>iuQY? Australia All Ordinaries Index 澳洲所有普通股票指数
;;?vgrz Australian Dollar [AUD] 澳元
```d:f Australian Options Market 澳大利亚期权市场
1X::0;3 Australian Securities Commission 澳洲证券事务监察委员会
7k]RO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BeI;#m0 Australian Stock Exchange 澳大利亚证券交易所
p`:*mf Austrian Schilling [ATS] 奥地利先令
Oz&+{ c authentication 认证;鉴证
p"[O#*p authority to purchase 委托购买证;委购书
kYxl1nv authorization 认可;核准;授权;授权书
rps(Jos_~ authorization by direction 指示授权
yOWOU`y? authorization by instruction 指令授权
=9pw uH authorization by warrant 令状授权
Pknc[h}, authorization of unit trust 单位信托的认可
|As2"1_f authorized agent 指定代理人
bR`rT4.F authorized capital 法定资本
izPh1YA authorized clerk 出市员
w{3Q( =& authorized dealer 认可交易商
pd4cg?K authorized financial institution 认可财务机构
g@@&sB-A" authorized fund 认可基金
l] _b;iux authorized fund house 获授权的基金公司;认可基金公司
<Zp^lDxa authorized institution 认可机构
Mny'9hsl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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&x/2lt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L`UG=7r q authorized insurer 获授权保险人;获认可承保人
Q PFeBl authorized investment 特准投资项目
<t{?7_ 8 authorized person 获授权人
s) Cpi authorized representative 获授权代表
JBR[;
zM authorized share capital 法定股本
'ySljo*It automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g.x=pt 自动交易系统〔香港期货交易所有限公司〕
\Z)#lF|^ automatic adjustment mechanism 自动调整机制
P</s)"@ automatic adjustment system 自动调整系统
+7Yu^& Automatic Clearing House 自动票据交换所
u12zRdn automatic exchange rates accumulation system 自动化汇率累集系统
8RdP:*HY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
y(bsCsV& automatic teller machine [ATM] 自动柜员机
yjEI/9_ autopay 自动转帐
$ph0ag+ available assets 可用资产
! FNf>z+ available fiscal reserve 现存财政储备
VpkD'<