A:
Fy>g*3 A share A股;甲类股份
\f]w'qiW5 abatement of tax 减税;减扣免税额
8[
ZuVJ] ABN AMRO Bank N.V. 荷兰银行
)5x$J01S above-the-line expenditure 线上项目支出;经常预算支出
fkk9&QB%( above-the-line receipt 线上项目收入;经常预算收入
iP9Dr<P ABSA Asia Limited 南非联合亚洲有限公司
Y{t}sO%A absolute change 绝对数值变更
_? $')P| absolute expenditure 实际开支
R$it`0D4o absolute guideline figure 绝对准则数字
t`Xx\ absolute interest 绝对权益
hy~KY6Ta absolute order of discharge 绝对破产解除令
^g <Lu/5w absolute profit margin 绝对利润幅度
>Fe=PRs absolute value 实值;绝对值
tPw7zFy6r absolutely vested interest 绝对既得权益
mEb`ET| absorbed cost 已吸收成本;已分摊成本
i!<(R$Lo absorption 吸收;分摊;合并
11!4#z6w absorption rate 吸收率;摊配率;分摊率
M%!j\}2A ACB Finance Limited 亚洲商业财务有限公司
mkgL/h* acceptable form of reciprocity 合理的互惠条件
K|;L{[[yH acceptable rate 适当利率;适当汇率
xi.QHKBZaH acceptance agreement 承兑协议
%u Dd#+{ acceptance for honour 参加承兑
~jWpD7px acceptor 承兑人;接受人;受票人
UU#$Kt*frR acceptor for honour 参加承兑人
idS+&:' accident insurance 意外保险
)Dcee@/7S Accident Insurance Association of Hong Kong 香港意外保险公会
G he@m6|D accident insurance scheme 意外保险计划
CWD
$\K G accident year basis 意外年度基准
sI4
FgO accommodation 通融;贷款
)%:
W;H accommodation bill 通融票据;空头票据
kWbY&]ZO accommodation party 汇票代发人
%2?"x*A account balance 帐户余额;帐户结余
)R@Y$*fm account book 帐簿
)1)&fN41i# account collected in advance 预收款项
f\:I1y account current book 往来帐簿
Z#GR)jb+ account of after-acquired property 事后取得的财产报告
\x_$Pu account of defaulter 拖欠帐目
0U2dNLc account payable 应付帐款
On+0@hh account payee only [A/C payee only] 只可转帐;存入收款人帐户
B]>rcjD account receivable 应收帐款
Xs2B:`,hh account receivable report 应收帐款报表
nF
'U* account statement 结单;帐单;会计财务报表
:mdoGb$dr account title 帐户名称;会计科目
V* ,u;* accountant's report 会计师报告
b#S-u }1PE Accountant's Report Rules 会计师报告规则
\qJ^n % accounting and auditing procedure 会计与审计程序;会计与核数程序
&';@CeK Accounting Arrangements 《会计安排》
Ds8x9v)^ accounting basis 会计基础
%VrMlG4hx accounting by Official Receiver 破产管理署署长呈交的帐目
UwDoueXs Accounting Circular 《会计通告》
PJh97%7 accounting class 会计类别
`KP}pi\ accounting date 记帐日期;会计结算日期
*m6*sIR accounting for money 款项核算
n8&x=Z}Xs Accounting Officer 会计主任
~ }G#ys\1 accounting period 会计报告期;会计期
s6oIj$ accounting policy 会计政策;会计方针
368H6 Jj accounting practice 会计惯例
s%N6^}N accounting principle 会计准则
gdqED}v accounting record 会计记录
k{\a_e` accounting report 会计报告
NE@P8pQ> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r"lh\C| Accounting Society of China 中国会计学会
sgB|2cj;j accounting statement 会计报表
l-'\E6grdH accounting system 会计制度;会计系统
?&b"/sRS accounting transaction 会计事项;帐务交易
z)*\njYe accounting treatment 会计处理
1| xKb(_l accounting year 会计年度
KeC&a=HL accretion 增值;添加
YgkQF0+ accrual 应计项目;应累算数目
ksqb& ux6 accrual basis 应计制;权责发生制
fp"GdkO#}i accrual basis accounting 应计制会计;权责发生制会计
R1:7]z0B accrue 应累算;应计
DEenvS`,P accrued benefit 应累算利益
>LFj@YW_) accrued charges 应计费用
Nw3IDy~T accrued cumulative preference share dividend 应累算的累积优先股股息
k%LsjN.S accrued expenses 应累算费用
NB&zBJ# accrued interest payable 应付利息;应计未付利息
qh wl accrued interest receivable 应收利息;应计未收利息
2\[
Q{T=Qe accrued right 累算权益
/5:qS\Zl accruing profit 应累算的利润
[]H0{a2{< accumulated fiscal reserve 累积财政储备
z|N*Gs>, accumulated profit 累积利润;滚存溢利
CDFkH accumulated reserve 累积储备
;BEX|wxn accumulation of surplus income 累积收益盈余
CWE^:kr6 acquired assets 既得资产
0h"uJco, acquisition 收购;购置;取得
${7s"IX acquisition cost 购置成本
">R`S<W acquisition expenses 购置费用
WQY\R!+ acquisition of 100% interest 收购全部股权
z`|E0~{- acquisition of control 取得控制权
jx];=IC3tt acquisition of fixed assets 购置固定资产
[i]%PVGW acquisition of shell “买壳”
]Ai!G7s8P acquisition price 收购价
E._ [P/PB act of God 天灾
fH_Xm :% acting partner 执事合伙人
I8:G:s: active market 买卖活跃的市场;交投畅旺的市场;旺市
X^.~f+d~ active partner 积极参与的合伙人
V} t8H active trading 交投活跃
<kWNx.eci actual circulation 实际流通
R!_1 *H$ actual cost 实际成本
1++ Fs actual expenditure 实际开支;实际支出
d|$-Sz actual income 实际入息;实际收入;实际收益
O}[){*GG= actual market 现货市场
_jk+$`[9PL actual price 现货价;实际价格
~*G}+Ur$2 actual profit 实际利润
z&A#d actual quotation 实盘;实际价位;实际报价
O u{|o0 actual year basis 按实际年度计算
j(Tk6S actuals 实货
?h ym~, actuarial investigation 精算调查
$b"Ex> actuarial principle 精算原则
8X=2# &) actuarial report 精算师报告
h,2?+}Fn Actuarial Society of Hong Kong 香港精算学会
1.z !u%2 actuarial valuation 精算师估值
4' <y actuary 精算师
C3 (PI,, ad referendum agreement 暂定协议;有待覆核的协定
BlfW~l'mx ad valorem duty 从价税;按值征税
sQa9M ad valorem duty system 从价税制
)Z@hk]@?_[ ad valorem fee 从价费
fH;lh- ad valorem tariff 从价关税
Oat
#% additional allowance 额外免税额
%lN4"jtx additional amount for unexpired risk 未过期风险的额外款额
jD_B&MQz additional assessable profit 补加应评税利润
M
cbiO)@I additional assessment 补加评税
O:[@?l additional commitment 额外承担
VN<baK%] additional commitment vote 额外承担拨款
3+:uV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ltXGm)+ additional dependent parent allowance 供养父母额外免税额
=D?{d{JT additional provision 额外拨款
HlX 2:\\ additional stamp duty 附加印花税
7o`pNcabtz additional tax 补加税罚款;补加税款
PAy7b7m~B Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
.h;X5q1 adjudged bankrupt 被裁定破产
<p8>"~R adjudicated bankrupt 裁定破产人
[E/^bM+ adjudication fee 裁定费;评定印花税额手续费;评估契据费
F#\+.inO adjudication of bankruptcy 裁定破产;宣告破产
AG,;1b,:81 adjudication of insolvency 裁定无力偿还债务
\!'K#%]9 adjusted actual 经调整的实数;调整后的实数
+Ram%"Zwh adjusted current assets 经调整的流动资产;调整后的流动资产
b]5S9^=LI adjusted figure 经调整的数字;调整后的数额
'5SO3/{b adjusted liabilities 经调整的负债;调整后的负债
%Z#[{yuFs adjusted loss 经调整的亏损;调整后的亏损
D$bJ s O 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
<e' l"3+9( adjusted profit 经调整的利润;调整后的利润
vTYgWR,h adjusted surplus 经调整的盈余额;调整后的盈余额
yg@}j adjusted value 经调整的价值;调整后的价值
M9sB2Ips< adjustment 调整;修订;理算〔保险〕
K/XUF#^B] adjustment centre 调剂中心
)]m_ L$9 adjustment lag 调整过程的时间差距;调整时差
:X-\!w\ adjustment mechanism 调整机制
#.~lt8F adjustment of loss 亏损调整
[fXC ;c1 adjustment process 调整过程;调整程序
05vu{> adjustment range 调整幅度
ou'|e "tI administered exchange rate 受管制汇率
Ix|^c268o< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pB0Do6+{ administration expenses 行政费用
Qx !!
Ttd{ administration fee 手续费;行政费
jQ\/R~)O administration in bankruptcy 破产管理
I KDh)Zm administration order 遗产管理令
i]n ?zWo_h administrator 管理人;遗产管理人
fsVr<m administrator of the estate 遗产管理人
u&ozc admission of debt 债项承认书
2HJGp+H admission of proof 接纳债权证明
0i9C\'W` advance 放贷款项;垫付款项;预支款项;预付款项
7)+%;|~ advance account 暂支帐目;预付款帐户
}WG -R advance compensation 预付补偿金
z`rW2UO#a` advance from shareholder 股东垫款
.(8eWc YK advance pending reimbursement 预支以待日后付还
3+#
"4O advanced economy 先进经济体系
s$;IR
c5!6 advancement 预付;预付财产
Ry iS advances warrant 垫款令
N&+DhKw advancing 贷出
'QEQyJ0EB adverse balance 逆差
KdTna6nY adverse exchange 逆汇
r$.v"Wh) advertisement addressed to shareholders 在报章刊登的致股东通告
q5(Z
advice for collection 托收通知书
Q\<^ih51 advice of drawing 提款通知书;汇票通知书
}x}JzA+2 advice of payment 付款通知
Oe%jV,S |V Advisory Committee [Securities and Futures Commission]
I`}<1~ue 谘询委员会〔证券及期货事务监察委员会〕
Qz?r4kR Advisory Committee on Diversification 经济多元化谘询委员会
4 '-GcH affidavit 誓章;遗产申报誓章
VNLggeX'U affidavit of no receipt 述明无收款的誓章
n`)wD~mk affiliate 联号;联营公司;附属公司
Zr@G affiliated company 附属公司;联号;联营公司
2VNfnk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#2*2xt affordability 负担能力
t#[u
X? African Development Bank [AfDB] 非洲开发银行
lw"5p)aB after-acquired property 事后取得的财产
A4uDuB;;ZQ after-hours dealing 市后交易
,\RxKSU after-tax profit 税后盈利;税后利润;税后溢利
E8.xmTq agency agreement 代理协议
#5.L%F agency expenses 代理机构的开支
:,(ZMx\ agency fee 代理费
d[.JEgU Agency Law 《代理法》
(KxL*gB agent 代理人;承销人
)CC rO agent of company 公司代理人
V2?&3Z)W agent's fee 代理人费;经纪费
xd`!z`X!,s aggregate 总计;总数;总体数字
O6pL )6d aggregate amount 总款额;总额
nob^
I5? aggregate assets and liabilities 总体资产与负债
F
DCHB~D aggregate at constant price 按固定价格计算的总体数字
R9z^=QKcH aggregate demand 总需求
Q35/Sp[;x aggregate gross position 总持仓量
}X`jhsqT aggregate limit 总限额
P>t[35/1 aggregate of salaries tax 合计薪俸税
U)N_/ aggregate performance 总体表现;总体业绩
|E)IJj
3 aggregate supply 总体供应
2<@27C5 aggregate surplus 总盈余
s GP}>w-JZ aggregate total 整体总额
1y5$ aggregate value 总值;合计价值
Soa5TM aggregated basis 合计基准
B:\TvWbu aggregated net chargeable income 合计应课税入息实额
/8` S}g+ aggregation 合并计算;合计;总和
MrA&xM aggregation of incomes of husband and wife 夫妇入息合并计算
!*gTC1bvB aggregation of property 财产的总和
e
r;3TG~ agio 差价;贴水
h}U\2$5 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》
IFY,j8~q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pMX#!wb 《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》
z<F.0~)jb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
AQ 5CrYb 《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》
JDzkv%E^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d>Z{TFY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*?+maK{5+ agreement for a settlement 授产协议
n'#(iW)f agreement for assignment 转让协议
,JcQp=g agreement for sale 售卖协议;买卖协议
E@_M|=p& agreement for sale and purchase 买卖协议
nJ4CXSdE agreement for the payment of interest 支付利息协议
E0 Vl}b agreement for the repayment of money 还款协议
7^J-5lY3S agreement of reinsurance 再保险协议
J
dDP Agricultural Bank of China 中国农业银行
!Ax 7k;T air passenger departure tax 飞机乘客离境税
+0O{"XM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h,V#V1>Hu airport tax 机场税
0F<O \ alcohol duty 酒精税
w^&TG3m1~ alienation 让与;让渡;转让
^E7>!Lbvx alimony 生活费;赡养费
?)cNe:KY All Ordinaries Index [AOI] 所有普通股指数
$[Fh|%\ all risks 全险;综合险
RkJ\? All Sales Record for Stock Market 《股票市场成交报告》
sS $- PX
C Allied Capital Resources Limited 新联财务有限公司
xe:
D7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;6} *0V_!k allocation letter 拨款信件
|j
i}LWcD allocation of fund 分配款项;预留款项
kgz2/, allocation of profit 利润分配;溢利分配
?6
"F.\O@ allocation warrant 拨款令
%Iv0<oU allotment 分配;配股
s.rS06x allotment notice 股份配售通知;配股通知
I$neE"wW allotment of shares 股份分配
oWpy^=D_ allowable 可获宽免;免税的
9zkR)C allowable business loss 可扣除的营业亏损
eD, 7gC- allowable expenses 可扣税的支出
8fdK|l w allowance 免税额;津贴;备抵;准备金
F~ n}Ep~1 allowance for debts 债项的免税额
}q( IKH\& allowance for depreciation by wear and tear 耗损折旧免税额
`oh'rm3'8 allowance for funeral expenses 殡殓费的免税额
1Ly?XNS allowance for inflation 为通货膨胀而预留的款项;通胀准备金
)G6]r$M>o0 allowance for repairs and outgoings 修葺及支出方面的免税额
qfY.X&]PU allowance to debtor 给债务人的津贴
[JGa3e alteration of capital 资本更改
'C~NQ{1TV alternate trustee 候补受托人
'sm+3d amalgamation 合并
VPf*>ph= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(o\:rLZu ambit of charges 征税范围;收费范围
@Ns^?#u~ amended valuation 经修订的估值
m4nJ9<- American Commodities Exchange 美国商品交易所
xnu|?;.}! American Express Bank Limited 美国运通银行
J680|\ ER American Stock Exchange 美国证券交易所
cmu5KeH amortization 摊销
Fa9]!bW amount due from banks 存放银行同业的款项
XQk9 U amount due from banks abroad 存放海外银行同业的款项
0X)'8N amount due from holding companies 控股公司欠款
sf?D4UdIH amount due from local banks 存放本港银行同业的款项
;1cX|N= amount due to banks 银行同业的存款
/s=TLPm amount due to banks abroad 海外银行同业的存款
r! 5C3 amount due to holding companies 控股公司存款
CD^_>sya amount due to local banks 本港银行同业的存款
_SC>EP8:Z amount due to outport banks 外埠银行同业的存款
Ah &D5,3 amount for note issue 发行纸币的款额
QH4nb h4 amount of bond 担保契据的款额
)E^4\3^: amount of consideration 代价款额
"0g1'az} amount of contribution 供款数额
&K`[SX= amount of indebtedness 负债款额
$xS `i-| amount of principal of the loan 贷款本金额
;G~0 VM2| amount of rates chargeable 应征差饷数额
9h$-:y3 amount of share capital 股本额
o"v>
BhpC amount of sums assured 承保款额
SM:{o&S` amount of variation 变动幅度
D;<Qm,[ amount of vote 拨款数额
a7q-*%+d5 amount payable 应付款额
+iwNM+K/gQ amount receivable 应收款额
2u6N';jgZ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-^;G^Uq6= analysis 分析
)j@k[}R#g ancillary risk 附属风险
`ivr$b# annual account 周年帐目;周年帐目报表;年度决算;年结
m7e$Z annual accounting date 年结日期
0sq/_S annual allowance 每年免税额;年积金;年度津贴;年津
&^4W+I{H annual balance 年度余额
/,= wP) annual disposable income 每年可动用收入
U;6~]0^K annual estimates 周年预算
tGd9Cs9D< annual fee 年费
T_, LK7D annual general meeting 周年大会
7s5?^^ annual growth rate 年增率;每年增长率
"F|OJ@M annual long-term supplement 长期个案每年补助金
OR( )D~:n annual pensionable emolument 可供计算退休金的年薪
}<&g1x'pa annual report 年报
Qkk~{OuC Annual Report on the Consumer Price Index 《消费物价指数年报》
:H\6wJ annual return 周年报表;周年申报表;每年报税表格
_?@>S 7- Annual Return Rules 《周年报表规则》
&.o}(e:] annual review of consumer prices 每年消费物价回顾
{TdKS annual roll-forward basis 逐年延展方式
6yTL7@V|B annual salary 年薪
CQ"IL;y annual statement 年度报表;年度决算表
}k<b)I*A 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
R8\y|p#c annuitant 年金受益人
_e8@y{/~Fd annuity 年金
S,3e|-&$ annuity contract 年金合约
^$_ifkkLz annuity on human life 人寿年金
ez86+ antecedent debt 先前的债项
T[<llh'+ ante-dated cheque 倒填日期支票
bR*T}w$< anticipated expenditure 预期开支
QhZ!A?':U anticipated net profit 预期纯利
/43DR;4 anticipated revenue 预期收入
ssi{(}H/Jv anti-inflation measure 反通货膨胀措施
JO7IzD\ anti-inflationary stance 反通货膨胀立场
BaiC;&(
apparent deficit 表面赤字
YT,1E>rd apparent financial solvency 表面偿债能力
`U!eh1*b apparent partner 表面合伙人
ED"5y application for personal assessment 个人入息课税申请书
Y#{KGVT< application of fund 资金应用
',6QL4qV/ application to release as liquidator and to destruct the books of accounts and documents
< W/-[ M 申请免除清盘人职务及毁灭帐簿与文件
=t&B8+6 appointed actuary 委任精算师
*xU^e`P appointed auditor 委任核数师;委任审计师
n1uJQt appointed trustee 委任的受托人
v2EM| Q xp appointer 委任人
cGsxfwD apportioned pro rata 按比例分摊
6l [TQ apportionment 分配;分摊
p4Vw`i+DnH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'iMI&?8u apportionment formula 分摊方程式
,$vc*}yI0 apportionment of estate duty 遗产税的分摊
p`Omcl~Q appraisal 估价;评估
+2B{"Czm appreciable growth 可观增长
k%:]PQjYT appreciable impact 显着影响
#&r^~>,#L- appreciable increase 可观增长
Q-O:L appreciation 增值;升值
+VDl"Hx appreciation against other currencies 相对其他货币升值
&!/L^Y*+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1uMnlimr appreciation tax 增值税
Cl<`uW3 appropriation 拨款;拨用;拨付
AUS?Pt[w appropriation account 拨款帐目
vxr3|2` Appropriation Bill 拨款法案
:XBeGNI*# appropriation-in-aid system 补助拨款办法
l%fnGe` _ approved assets 核准资产
8,dCx}X approved basket stock 认可一篮子证券
0NpxqeIDY approved budget 核准预算
)/bt/,M&} approved charitable donation 认可慈善捐款
_h@7>+vl~ approved charitable institution 认可慈善机构
&sJpn*W approved currency 核准货币;认可货币
<B$Lu4b@c approved estimates 核准预算
9S&6u1 approved estimates of expenditure 核准开支预算
Mk|h ><Q" approved overseas insurer 核准海外保险人
'$1-A%e$1 approved overseas trust company 核准海外信托公司
;N ]ElwP approved pooled investment fund 核准汇集投资基金
'D\(p,(Mt approved provident fund scheme 认可公积金计划
-Q 6W`*8 approved provision 核准拨款
:;{U2q+ approved redeemable share 核准可赎回股份
qdZn9i approved regional stock 认可地区性证券
:r^i0g|5P approved retirement scheme 认可退休金计划
Iy|]U&`
approved subordinated loan 核准附属贷款
.yi.GRk arbitrage 套戥;套汇;套利
EW#.)@- arbitrageur 套戥者;套汇者
9N=Dls arbitrary amount 临时款项
#1u4Hi(x5 arrangement 措施;安排;协定
,!%[CpM3 arrears 欠款
4(u+YW GX arrears of pay 欠付薪酬
X[NsdD?w1+ arrears of revenue 逾期未收税款;逾期未收的帐项
kfm8F8sxl articles of association 组织章程;组织细则;组织章程细则
0
"pm7 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
b0LQ$XM>8 ascertainment of profit 确定利润
0\o0(eHCQz "Asia Clear" “亚洲结算系统”
@WBy:gV" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{x2N~1!E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[_-CO}> Asian Development Fund [ADF] 亚洲发展基金
vj?9X5A_ Asian dollar bond 亚洲美元债券
HEjV7g0E Asian dollar market 亚洲美元市场
D\j1` Asian dollar rate 亚洲美元利率
-U%wLkf| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G:u[Lk#6K Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nF
A7@hsm asked price 沽盘;喊价;索价;卖方报价
\e'>$8%T assessable income 应评税入息
SAThY$)6 assessable loss 应评税亏损
f} }Bb8 assessable profit 应评税利润
YaSwn3i/@S assessable value 应评税值
v[m/>l2[P assessed profit 估定利润
ZwO&G\A^ assessed value 经评估价值
n8zUL1:R assessment 评税;评定;估价;评税单
S5m1~fz assessment number 评税编号;估价编号
u"pn'H assessment of additional tax 补加税评税
6<]&T lS] assessment of performance 业绩评估;实绩评价
<MvFAuAT Assessor 评税主任
I+`~6 asset price bubbles 资产价格泡沫
/,E%)K; asset-backed securities 具资产保证的证券
6sQ"go$} assets accretion 资产增值
QnaMjDh$6 assets and liabilities 资产与负债
<Er|s^C assets betterment statement 资产递增表;资产改进表
-BQM i0 assets lending 实物放款;有抵押贷款
(zJ
TBI' assets of the company passing on the death 死者去世时转移的公司资产
!R{L`T0 assets pledged as security for liabilities 用作负债抵押的资产
']Y:f)i# assets portfolio 资产投资组合
Z?"Pkc.Ei assets price 资产价格
3gv>AgG assets quality 资产质素
eg?vYW assets realization 资产变现
jn)~@~c assets refinancing arrangement 资产再集资安排
m]7yc>uDy assets securitization 资产证券化
2R2Z6} assets situated outside Hong Kong 在香港以外地方的资产
/=m=i%& # assets stripping 削减资产;拆卖资产
db.iMBki assets value 资产值
P>4(+s
assignee 承让人
/:yKa=$ assignment 转让;转让书;转让契
=\:YNP/ assignment of interest 权益转让
`jP\*k`~] assignment of letters patent and trade mark 专利证书及商标转让
.~W7{SY[ assignment of property 物业转让;物业转让书
!WVF{L,/I assignment right 转让权
q3scz assignor 转让人
pN*>A^ associate 有联系的人;有关连人士;相联者;合伙人;联系人
AU-/-h=Mr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f*oL8"?u& associate member 附属会员
"=yaeEp associated body corporate 相联法人团体
v,+2CVdW associated company 相联公司;联属公司
2&$ A x associated corporation 相联法团
qMI%=@= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J#:%| F% 公认会计师公会〔英国〕
x:sTE u@ Association of Futures Exchange Brokers 香港期货经纪协会
5'l+'ox@J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|!57Z4X association of underwriters 承保人组织
!8l4Hc8 assumption of control 接管
J]N-^ld\\ assurance 担保;保险;转易;转易书
_4%+TN6z assurance of interest 权益的转易
V\ARe=IWM at 19XX price 按一九XX年价格计算
8
A%)m at a discount 按赔价计算;按贴水价格计算;打折扣
[Y'Xop6G at a premium 按溢价计算;按升水价格计算
,a5I:V^\ at call 通知付款;按通知
DOU\X N at constant market price 按固定市价计算
X`J~3s at constant price 按固定价格计算
g<UjB at cost 按成本计算
FE$)[ w,m at current market price 按当时市价计算;按现时市价计算
x]y~KbdeB at current price 按当时价格计算;按现时价格计算
`n5)oU2q at factor cost 按要素成本计算;按生产要素成本计算
!n)2HDYhx, at money-of-the-day price 按付款当日价格计算
/7P4[~vw at or better 按指定或较佳价位〔买卖指令〕
eW7;yH at par 按面值计算;平价
lD
!^MqK at sight 见票即付
~5cLI;4h at the close 按收市盘
E8FS jLZ at the opening 按开市盘
(F$q|qZ% attestation 见证;见证条款
{:{NK% at-the-money option 平价期权
AO8`ItNZdT attorney 受权人;受托代表人
JRU)AMMU& attornment 新拥有人承认书
tOp>OoD attributable profit 可归属利润
<5C3c&sds attributable share value 可归属股份价值
4\Q ?4ZX Auckland Stock Exchange 奥克兰证券交易所
']}ZI 8 auction 拍卖
aQinR"o auctioneer 拍卖商
g w}t.3} audit 审计;核数
+uv]dD*i Audit Commission 审计署
Zf?>:P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u^iK?S#Ci8 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〕
BS+N audit review 帐目审查
E >SnH
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3&3S*1b-H audited account 审计帐目;经审计的帐目
?N $ audited annual account 经审计的周年帐目
~poy`h' audited balance sheet 经审计的资产负债表
_Y}(v((; auditor 核数师;核数主任;审计师
e[R364K auditor's certificate 核数师证明书;审计师证明书
#XC\=pZX auditor's report 核数师报告;审计师报告
">CjnF2>R Aussie bond 澳元债券
q|gG{9 austerity budget 紧缩预算
u4#BD!W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
WI}P(!h\J Australia All Ordinaries Index 澳洲所有普通股票指数
FS1<f: Australian Dollar [AUD] 澳元
\7gLk: Australian Options Market 澳大利亚期权市场
OU0\xx1/ Australian Securities Commission 澳洲证券事务监察委员会
fTV:QAa; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bnUd !/; Australian Stock Exchange 澳大利亚证券交易所
=3/||b4c Austrian Schilling [ATS] 奥地利先令
*PZN Z{|m authentication 认证;鉴证
` [@
F3x authority to purchase 委托购买证;委购书
ur*1I/v authorization 认可;核准;授权;授权书
jk 9K>4W authorization by direction 指示授权
B{c,/{ =O authorization by instruction 指令授权
rf]]I#C7 authorization by warrant 令状授权
oD~VK,. authorization of unit trust 单位信托的认可
>,32~C authorized agent 指定代理人
3Yg/-=U( authorized capital 法定资本
^aXyho authorized clerk 出市员
ha3 Qx authorized dealer 认可交易商
O1rnF3Be authorized financial institution 认可财务机构
Wd&!##3$Q authorized fund 认可基金
XP6R$0yN authorized fund house 获授权的基金公司;认可基金公司
]}KmT"vA authorized institution 认可机构
l_+s$c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ddlLS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
eNN% %Q authorized insurer 获授权保险人;获认可承保人
,Iwri\ authorized investment 特准投资项目
Tv~<W4 authorized person 获授权人
3xV authorized representative 获授权代表
9s5CqB authorized share capital 法定股本
5XA6IL|/l automated quotation system 自动报价系统
)}n`MRDB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
J%3S3C2*m 自动交易系统〔香港期货交易所有限公司〕
/e#_Yg automatic adjustment mechanism 自动调整机制
u -CY- automatic adjustment system 自动调整系统
. (Q;EF`_U Automatic Clearing House 自动票据交换所
J<u,Y= -~ automatic exchange rates accumulation system 自动化汇率累集系统
el7P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6D3fkvcZ automatic teller machine [ATM] 自动柜员机
TQ>kmHWf/ autopay 自动转帐
f }eZX available assets 可用资产
Lgvmk available fiscal reserve 现存财政储备
BNuzlR available profit 可用利润
& UL(r Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
[
o3}K average 平均;平均数;海损
KuE
2a,E4 average basic salary 平均基本薪金
'UW7zL5 average consumer expenditure 平均消费开支;一般消费开支
waO*CjxE: average cost 平均成本
$>8+t>| average cost of land production 增辟土地平均成本
mcp}F|ws average daily turnover 平均每日成交额
Hz%#&E average daily wage rate 平均每日工资率
6-QTqb?U;N average expenditure pattern 平均开支模式
1th|n average growth rate 平均增长率
>Y)jt*vQ average net fixed assets 固定资产平均净值
FU5vo average of relatives 相对价格平均数
|UBR8 average price 平均价格
!-LPFy> average propensity to consume 平均消费倾向;一般消费倾向
]%ikr&78u average propensity to save 平均储蓄倾向;一般储蓄倾向
s26:(J
[{ average rate 平均率
9IC"p<D average revenue 平均收入;平均收益
Hc5@gN average stock 平均库存;平均存货
h^?[:XBeav average yearly rent 平均年租
u{tjB/K& avoidance of double taxation 避免双重课税
.2[>SI avoidance of tax 避税