A:
IGV.0l A share A股;甲类股份
;<R_j%* abatement of tax 减税;减扣免税额
'n#S6.Y: ABN AMRO Bank N.V. 荷兰银行
5VoiDM=\c above-the-line expenditure 线上项目支出;经常预算支出
% x;!s=U above-the-line receipt 线上项目收入;经常预算收入
G")EE#W$} ABSA Asia Limited 南非联合亚洲有限公司
y%l#lz=6 absolute change 绝对数值变更
?bDae%>.d, absolute expenditure 实际开支
(uc)^lfX absolute guideline figure 绝对准则数字
F@K;A%us) absolute interest 绝对权益
,T[
+omo absolute order of discharge 绝对破产解除令
8J U~Q absolute profit margin 绝对利润幅度
ov>L- absolute value 实值;绝对值
GlD'?Mk1 absolutely vested interest 绝对既得权益
0!
%} absorbed cost 已吸收成本;已分摊成本
zm"g,\.d absorption 吸收;分摊;合并
&bK$!8Z absorption rate 吸收率;摊配率;分摊率
PzkXrDlB7 ACB Finance Limited 亚洲商业财务有限公司
5FKd{V' acceptable form of reciprocity 合理的互惠条件
Z-!T(:E] acceptable rate 适当利率;适当汇率
[&s:x, acceptance agreement 承兑协议
; O0rt1 acceptance for honour 参加承兑
-RDs{c`y%N acceptor 承兑人;接受人;受票人
DCUq.q) acceptor for honour 参加承兑人
bj{f[nZ d accident insurance 意外保险
_\;#a Accident Insurance Association of Hong Kong 香港意外保险公会
?tQv|x accident insurance scheme 意外保险计划
rL"k-5>fd accident year basis 意外年度基准
Xe+FMbBco accommodation 通融;贷款
@23x;x accommodation bill 通融票据;空头票据
=6YO!B>7 accommodation party 汇票代发人
3mz>Y*^?0 account balance 帐户余额;帐户结余
Yk&{VXU< account book 帐簿
l);8y5 account collected in advance 预收款项
Y\\nJuJo account current book 往来帐簿
RyD$4jk+T" account of after-acquired property 事后取得的财产报告
H2cc).8" account of defaulter 拖欠帐目
=upP3rw account payable 应付帐款
dq(L1y870 account payee only [A/C payee only] 只可转帐;存入收款人帐户
X+@,vCC account receivable 应收帐款
K a|\gl;V account receivable report 应收帐款报表
3vD,hL`& account statement 结单;帐单;会计财务报表
W RaO.3Q@. account title 帐户名称;会计科目
]zY'w,?D\F accountant's report 会计师报告
>L4$DKO Accountant's Report Rules 会计师报告规则
/MtacR accounting and auditing procedure 会计与审计程序;会计与核数程序
^SCWT\E Accounting Arrangements 《会计安排》
)zV5KC{{ accounting basis 会计基础
9%6`ZS~3 accounting by Official Receiver 破产管理署署长呈交的帐目
Xy}S}9 Accounting Circular 《会计通告》
$c47cJO)W accounting class 会计类别
Or>[_3 accounting date 记帐日期;会计结算日期
zxdO3I accounting for money 款项核算
Jl ?Q}SB Accounting Officer 会计主任
KL`>mJo$ accounting period 会计报告期;会计期
v}D! accounting policy 会计政策;会计方针
*?&O8SSBH accounting practice 会计惯例
0MPDD%TP accounting principle 会计准则
0yNlf-O accounting record 会计记录
0n=E.qZ9c accounting report 会计报告
Gzt5efygKt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oFp&j@`k8j Accounting Society of China 中国会计学会
sAlgp2- accounting statement 会计报表
"Fiv
]^ accounting system 会计制度;会计系统
[L^#<@S accounting transaction 会计事项;帐务交易
k({8C`&tK/ accounting treatment 会计处理
,cEcMaJ accounting year 会计年度
gK#w$s50 accretion 增值;添加
8ipLq`) accrual 应计项目;应累算数目
[NcOk, accrual basis 应计制;权责发生制
Pme?`YO$x accrual basis accounting 应计制会计;权责发生制会计
9Z
4R!Q accrue 应累算;应计
:g";p.~= accrued benefit 应累算利益
XU7bWafy accrued charges 应计费用
>m!.l{*j>N accrued cumulative preference share dividend 应累算的累积优先股股息
-2_$zk*n accrued expenses 应累算费用
zPYa@0I
accrued interest payable 应付利息;应计未付利息
?2;G_P+ accrued interest receivable 应收利息;应计未收利息
)I4t l/ accrued right 累算权益
$n"Llw&) accruing profit 应累算的利润
L+L9)8FJ accumulated fiscal reserve 累积财政储备
06$9Uz9 accumulated profit 累积利润;滚存溢利
P0=F9`3wb accumulated reserve 累积储备
{5JXg9um accumulation of surplus income 累积收益盈余
C-Z,L# acquired assets 既得资产
}1dh/Cc` acquisition 收购;购置;取得
Tp13V.| acquisition cost 购置成本
LAeX e!y acquisition expenses 购置费用
_T$\$v$ { acquisition of 100% interest 收购全部股权
T-TH.
R acquisition of control 取得控制权
-C+vmY*@ acquisition of fixed assets 购置固定资产
JhcS acquisition of shell “买壳”
GZo4uwG@a acquisition price 收购价
<~OyV5:6 act of God 天灾
ND>}t#^$ acting partner 执事合伙人
_#:1Axx1 active market 买卖活跃的市场;交投畅旺的市场;旺市
}d(6N&;"zN active partner 积极参与的合伙人
u@B"*V~K active trading 交投活跃
n21J7;\/+ actual circulation 实际流通
lTXU actual cost 实际成本
#UQ[8e actual expenditure 实际开支;实际支出
sh1()vT actual income 实际入息;实际收入;实际收益
U|nk86r actual market 现货市场
i}19$x.D` actual price 现货价;实际价格
8Yh2K} actual profit 实际利润
($kwlj~c actual quotation 实盘;实际价位;实际报价
JSU\Hh! actual year basis 按实际年度计算
Y$^\D'.k actuals 实货
2 OTpGl actuarial investigation 精算调查
Ipe; %as# actuarial principle 精算原则
85mQHZ8aR actuarial report 精算师报告
j^.P=; Actuarial Society of Hong Kong 香港精算学会
U?QO'H5 actuarial valuation 精算师估值
rL=$WxdPU actuary 精算师
j*{bM{~T< ad referendum agreement 暂定协议;有待覆核的协定
cx|j
_5%i ad valorem duty 从价税;按值征税
$/H'Dt6x ad valorem duty system 从价税制
G.}yNjL8 ad valorem fee 从价费
zBbTj IFQ ad valorem tariff 从价关税
?*4zNhL additional allowance 额外免税额
"^H+A-R[ additional amount for unexpired risk 未过期风险的额外款额
zjmc>++<t additional assessable profit 补加应评税利润
xcig'4L additional assessment 补加评税
v6:DA#0 additional commitment 额外承担
u#\3T>o%@ additional commitment vote 额外承担拨款
$$@Tgkg?o additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
? &O$ayG77 additional dependent parent allowance 供养父母额外免税额
|};~YMH additional provision 额外拨款
e9d~Xi16KY additional stamp duty 附加印花税
}W<L;yD additional tax 补加税罚款;补加税款
mI# BQE`p6 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
EB#z\ adjudged bankrupt 被裁定破产
yl}Hr* adjudicated bankrupt 裁定破产人
7@F B^[H:y adjudication fee 裁定费;评定印花税额手续费;评估契据费
Ogb_WO;) adjudication of bankruptcy 裁定破产;宣告破产
9O"?T7i"# adjudication of insolvency 裁定无力偿还债务
J{y@ O adjusted actual 经调整的实数;调整后的实数
T*IudxW adjusted current assets 经调整的流动资产;调整后的流动资产
G\Me%{b# adjusted figure 经调整的数字;调整后的数额
S%@$J~\rx adjusted liabilities 经调整的负债;调整后的负债
IQDWH/c adjusted loss 经调整的亏损;调整后的亏损
|Xag:hof 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
UTPl7po5D adjusted profit 经调整的利润;调整后的利润
i]nE86.;
adjusted surplus 经调整的盈余额;调整后的盈余额
D1f=f88/} adjusted value 经调整的价值;调整后的价值
-n9e-0 adjustment 调整;修订;理算〔保险〕
HIF]c adjustment centre 调剂中心
Aq"_hjp adjustment lag 调整过程的时间差距;调整时差
Ssj'1[% adjustment mechanism 调整机制
89paR[ adjustment of loss 亏损调整
4v>V7T. adjustment process 调整过程;调整程序
=BtEduz adjustment range 调整幅度
j!s&yHE1 administered exchange rate 受管制汇率
F,sT[C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_W;u Qg'] administration expenses 行政费用
aqB^ %e administration fee 手续费;行政费
0e7!_/9 administration in bankruptcy 破产管理
"#7i-?= administration order 遗产管理令
;Y"J j administrator 管理人;遗产管理人
Ol? 2Qy.2) administrator of the estate 遗产管理人
.#n?^73 admission of debt 债项承认书
?]t8$^m,; admission of proof 接纳债权证明
V/Q6v
YX advance 放贷款项;垫付款项;预支款项;预付款项
iB?@(10}ES advance account 暂支帐目;预付款帐户
&[YG\8sxWa advance compensation 预付补偿金
u7mj advance from shareholder 股东垫款
EP[
gq advance pending reimbursement 预支以待日后付还
"rXGXQu advanced economy 先进经济体系
_VlNZ/V advancement 预付;预付财产
bYtF#Y advances warrant 垫款令
MiC&av advancing 贷出
L4NC- adverse balance 逆差
?o4&cCFOE adverse exchange 逆汇
'/j`j>'!^ advertisement addressed to shareholders 在报章刊登的致股东通告
G>,rf
]N advice for collection 托收通知书
3t,SXI@ advice of drawing 提款通知书;汇票通知书
?d%_o@ advice of payment 付款通知
2d._X$fx7 Advisory Committee [Securities and Futures Commission]
[ACYd/ 谘询委员会〔证券及期货事务监察委员会〕
G2A pm`/ y Advisory Committee on Diversification 经济多元化谘询委员会
*f(}@U affidavit 誓章;遗产申报誓章
aQ)9<LsI affidavit of no receipt 述明无收款的誓章
`drvu?F affiliate 联号;联营公司;附属公司
vmoqsdZ/ affiliated company 附属公司;联号;联营公司
"%Jx,L\f{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%S^`/Snv" affordability 负担能力
z+4R[+[ African Development Bank [AfDB] 非洲开发银行
$*PyzLS after-acquired property 事后取得的财产
pTTif|c after-hours dealing 市后交易
9$ _}E` after-tax profit 税后盈利;税后利润;税后溢利
eE&F1|8 agency agreement 代理协议
{?C7BClB agency expenses 代理机构的开支
{e~d^^N5 agency fee 代理费
`<K#bDU;a Agency Law 《代理法》
;02lmpBj agent 代理人;承销人
l- X|3 , agent of company 公司代理人
(p. 5J agent's fee 代理人费;经纪费
#zXDh3%]a aggregate 总计;总数;总体数字
1t)6wk
N aggregate amount 总款额;总额
rh!4 1 aggregate assets and liabilities 总体资产与负债
K|B1jdzL aggregate at constant price 按固定价格计算的总体数字
+b{\v1b aggregate demand 总需求
#NqA5QR aggregate gross position 总持仓量
BAxZR aggregate limit 总限额
VHJr+BQ1K/ aggregate of salaries tax 合计薪俸税
}LM_VZj aggregate performance 总体表现;总体业绩
A$5T3j' aggregate supply 总体供应
qb! vI3 aggregate surplus 总盈余
MB#%k#z`B aggregate total 整体总额
6wF?FtT aggregate value 总值;合计价值
8\yH7H aggregated basis 合计基准
#*9*[Xbi aggregated net chargeable income 合计应课税入息实额
K9*K4'#R aggregation 合并计算;合计;总和
SQeQ"k|P% aggregation of incomes of husband and wife 夫妇入息合并计算
!{4p+peqJV aggregation of property 财产的总和
snyx$Qx( agio 差价;贴水
\F>
*d!^C 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》
HsO=%bb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WaHTzIa[ 《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》
i{`>!)U Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8^^al!0K~ 《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》
4y knX%[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H&GMq5)B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tuv4~i< agreement for a settlement 授产协议
H[Qh* pq2 agreement for assignment 转让协议
3Mdg&~85 agreement for sale 售卖协议;买卖协议
Y)uNzb6R agreement for sale and purchase 买卖协议
#>233< agreement for the payment of interest 支付利息协议
9`b*Y*d agreement for the repayment of money 还款协议
tp1{)|pwY6 agreement of reinsurance 再保险协议
P$!Ht Agricultural Bank of China 中国农业银行
Tv(s?T6f air passenger departure tax 飞机乘客离境税
W6a2I Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>Mn"k\j4 airport tax 机场税
b~\![HoCMM alcohol duty 酒精税
^wX_@?aKtt alienation 让与;让渡;转让
r}vrE
^Q alimony 生活费;赡养费
Pd3t~1TaW All Ordinaries Index [AOI] 所有普通股指数
N8KHNTb-M all risks 全险;综合险
wo*/{KFvh All Sales Record for Stock Market 《股票市场成交报告》
ak NJL\b Allied Capital Resources Limited 新联财务有限公司
i3kI{8h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ztTpMj allocation letter 拨款信件
o&>0
pc allocation of fund 分配款项;预留款项
KR{kn[2|Q allocation of profit 利润分配;溢利分配
] $%{nj< allocation warrant 拨款令
s#d>yx_b allotment 分配;配股
E=LaPjEIj allotment notice 股份配售通知;配股通知
bT8BJY%+ allotment of shares 股份分配
HkQ2G}< allowable 可获宽免;免税的
p}j{<y allowable business loss 可扣除的营业亏损
I&^?,Fyy< allowable expenses 可扣税的支出
5B(|!Xq;I allowance 免税额;津贴;备抵;准备金
NoPM!.RU{ allowance for debts 债项的免税额
^c=@2#^\ allowance for depreciation by wear and tear 耗损折旧免税额
\TKv3N allowance for funeral expenses 殡殓费的免税额
ncWASw` allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[%b<%m}L- allowance for repairs and outgoings 修葺及支出方面的免税额
87*R#(( allowance to debtor 给债务人的津贴
1XSqgr"3 alteration of capital 资本更改
|C5i3? alternate trustee 候补受托人
!x,3k\M amalgamation 合并
AKS(WNGEp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-5E<BmM ambit of charges 征税范围;收费范围
FMR0?\jnT amended valuation 经修订的估值
`E}2|9 American Commodities Exchange 美国商品交易所
8x+K4B"oe American Express Bank Limited 美国运通银行
>Vn!k N6\ American Stock Exchange 美国证券交易所
H#1/H@I# amortization 摊销
C#gQJ=!B amount due from banks 存放银行同业的款项
Wve ^2lkoK amount due from banks abroad 存放海外银行同业的款项
wv1?v_4 amount due from holding companies 控股公司欠款
yqoi2J: amount due from local banks 存放本港银行同业的款项
~ 9'64 amount due to banks 银行同业的存款
UH[ YH;3O amount due to banks abroad 海外银行同业的存款
<q_H 3| amount due to holding companies 控股公司存款
(=p}b:Z amount due to local banks 本港银行同业的存款
*yt/
Dj amount due to outport banks 外埠银行同业的存款
I{M2nQi amount for note issue 发行纸币的款额
{8t;nsdm! amount of bond 担保契据的款额
6k^vF~ amount of consideration 代价款额
u]zb<)'_ amount of contribution 供款数额
9%)'QDVGLf amount of indebtedness 负债款额
;T/' CD amount of principal of the loan 贷款本金额
mNV4"lNR amount of rates chargeable 应征差饷数额
TsR20P@ amount of share capital 股本额
X.JB&~/rO amount of sums assured 承保款额
l ='lV] amount of variation 变动幅度
O*jNeYA amount of vote 拨款数额
p4t(xm2T amount payable 应付款额
| WDX@Q
amount receivable 应收款额
#8[,w.X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^%\p; yhL analysis 分析
RI%*5lM8; ancillary risk 附属风险
P~?u2,.E[ annual account 周年帐目;周年帐目报表;年度决算;年结
#ReW#?P%b/ annual accounting date 年结日期
=r
GkM.^ annual allowance 每年免税额;年积金;年度津贴;年津
YXBS!89m annual balance 年度余额
|px4a" annual disposable income 每年可动用收入
G"J6X e annual estimates 周年预算
I2zSoQ1P annual fee 年费
Jq.26I= annual general meeting 周年大会
S:DB%V3 annual growth rate 年增率;每年增长率
"b2Mk-qP annual long-term supplement 长期个案每年补助金
ytJ |jgp' annual pensionable emolument 可供计算退休金的年薪
==IL63 annual report 年报
=lVfrna Annual Report on the Consumer Price Index 《消费物价指数年报》
bcOX/ annual return 周年报表;周年申报表;每年报税表格
CMTy(Z8_) Annual Return Rules 《周年报表规则》
%S@XY3jZY annual review of consumer prices 每年消费物价回顾
9WBDSx_(Q annual roll-forward basis 逐年延展方式
|z5olu$gVc annual salary 年薪
VM-J^ annual statement 年度报表;年度决算表
M`"2; 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>+<r9Rt4 annuitant 年金受益人
c5Offnq'1 annuity 年金
{\ .2h annuity contract 年金合约
2b !b- annuity on human life 人寿年金
ZW,PZ< antecedent debt 先前的债项
z?V > ST ante-dated cheque 倒填日期支票
4N*^% anticipated expenditure 预期开支
D:){T> anticipated net profit 预期纯利
HLk/C[`u, anticipated revenue 预期收入
O 89BN6p anti-inflation measure 反通货膨胀措施
\)r#?qn4z; anti-inflationary stance 反通货膨胀立场
Gew0Y#/ apparent deficit 表面赤字
_)^(-}(_D apparent financial solvency 表面偿债能力
4
9#I apparent partner 表面合伙人
FSH6C2 application for personal assessment 个人入息课税申请书
iPE-j#| application of fund 资金应用
=#1/<q)L application to release as liquidator and to destruct the books of accounts and documents
-[+FVvS 申请免除清盘人职务及毁灭帐簿与文件
Av/|={i appointed actuary 委任精算师
L V9\ appointed auditor 委任核数师;委任审计师
ULsz<Hj appointed trustee 委任的受托人
vn|X,1o appointer 委任人
.t\Yv/|` apportioned pro rata 按比例分摊
{_ Wtk@ apportionment 分配;分摊
ZVda0lex& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#U!J2240 apportionment formula 分摊方程式
*mBn''a"* apportionment of estate duty 遗产税的分摊
na%9E8;:&v appraisal 估价;评估
Rk`c'WP0* appreciable growth 可观增长
spAYb< appreciable impact 显着影响
ZP?](RV>xg appreciable increase 可观增长
I /RvU, appreciation 增值;升值
r\L:JTZ$ appreciation against other currencies 相对其他货币升值
N[=nh)m7b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S0kH/A appreciation tax 增值税
% #|S appropriation 拨款;拨用;拨付
e?F r/n appropriation account 拨款帐目
{*tewF)| Appropriation Bill 拨款法案
-@AGQ+e appropriation-in-aid system 补助拨款办法
R:OoQ^c approved assets 核准资产
V8&%f xn+ approved basket stock 认可一篮子证券
Ip?Ueaei approved budget 核准预算
P]INYH approved charitable donation 认可慈善捐款
69rVW~Z approved charitable institution 认可慈善机构
.\<
\J|3 approved currency 核准货币;认可货币
ISOPKZ#F approved estimates 核准预算
[NC^v.[1[ approved estimates of expenditure 核准开支预算
d0|Q1R+3 approved overseas insurer 核准海外保险人
ca$D|3 approved overseas trust company 核准海外信托公司
%_}#IS1 approved pooled investment fund 核准汇集投资基金
e@@kTny( approved provident fund scheme 认可公积金计划
5>$*#0%"} approved provision 核准拨款
XIf,#9 approved redeemable share 核准可赎回股份
$D8KEkW approved regional stock 认可地区性证券
R%SsHu"> approved retirement scheme 认可退休金计划
QZ
h|6&yI approved subordinated loan 核准附属贷款
Z<xSU?J arbitrage 套戥;套汇;套利
NOo&5@z;H arbitrageur 套戥者;套汇者
FVL0K(V( arbitrary amount 临时款项
C\EZ8 arrangement 措施;安排;协定
\:^$ZBQr<n arrears 欠款
#O=^%C7p arrears of pay 欠付薪酬
0p&:9|'z arrears of revenue 逾期未收税款;逾期未收的帐项
])0&el3- articles of association 组织章程;组织细则;组织章程细则
@4hxGk= Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
7;c{lQOj} ascertainment of profit 确定利润
<@e6zQG "Asia Clear" “亚洲结算系统”
0^tF_."Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k|a{|2p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^> ZQ:xs@( Asian Development Fund [ADF] 亚洲发展基金
qo4AQ}0 < Asian dollar bond 亚洲美元债券
/|BzpIfpN Asian dollar market 亚洲美元市场
b-%7@j Asian dollar rate 亚洲美元利率
3-tp94`8}t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J:pnmZ`X Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#_4L/LV asked price 沽盘;喊价;索价;卖方报价
`7+?1z assessable income 应评税入息
67Ge}6*2pd assessable loss 应评税亏损
hF!yp7l; assessable profit 应评税利润
p8o%H-Xk assessable value 应评税值
}?8KFe7U assessed profit 估定利润
R3%T}^;f assessed value 经评估价值
,O $F`0>9A assessment 评税;评定;估价;评税单
4jO~kcad assessment number 评税编号;估价编号
dYk)RX`}7! assessment of additional tax 补加税评税
h.=YAcR0D assessment of performance 业绩评估;实绩评价
9sJbz=o]r Assessor 评税主任
2{#*z%|z asset price bubbles 资产价格泡沫
m6aoh^I asset-backed securities 具资产保证的证券
-mcLT@ assets accretion 资产增值
C[ <&%=
assets and liabilities 资产与负债
:cIE8<\% assets betterment statement 资产递增表;资产改进表
Za4 YD assets lending 实物放款;有抵押贷款
C n4|qX"&t assets of the company passing on the death 死者去世时转移的公司资产
K\=bpc"Fy assets pledged as security for liabilities 用作负债抵押的资产
bbS'ZkB\ assets portfolio 资产投资组合
eBtkTWx5[/ assets price 资产价格
u [fQvdl assets quality 资产质素
Cg8{NNeD assets realization 资产变现
Oj~k 1+* assets refinancing arrangement 资产再集资安排
@q[-,EA9 assets securitization 资产证券化
KiH#*u S assets situated outside Hong Kong 在香港以外地方的资产
E=HS'XKu[K assets stripping 削减资产;拆卖资产
}MuXN<DDb assets value 资产值
>PL/>
assignee 承让人
]!0 BMZmf assignment 转让;转让书;转让契
v;jrAND assignment of interest 权益转让
u&r@@p. assignment of letters patent and trade mark 专利证书及商标转让
)Q FT$rmX assignment of property 物业转让;物业转让书
;k(|ynXv assignment right 转让权
~d){7OG assignor 转让人
)Q~Q. associate 有联系的人;有关连人士;相联者;合伙人;联系人
5N`g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DpI_`TF#$Z associate member 附属会员
s^js}9]p associated body corporate 相联法人团体
9]7+fu associated company 相联公司;联属公司
DEqk9Exk` associated corporation 相联法团
_17c}o#`5w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q]a5]:0 公认会计师公会〔英国〕
z[IG+2 Association of Futures Exchange Brokers 香港期货经纪协会
kZSe#'R's Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
.oAg
(@^6 association of underwriters 承保人组织
&=@R, assumption of control 接管
(#\3XBG assurance 担保;保险;转易;转易书
5j,)}AYO assurance of interest 权益的转易
C'*1w at 19XX price 按一九XX年价格计算
$?ke " at a discount 按赔价计算;按贴水价格计算;打折扣
6L'cD1pu at a premium 按溢价计算;按升水价格计算
:8yrtbf$ at call 通知付款;按通知
Kxh)'aal at constant market price 按固定市价计算
,&z_ 2m at constant price 按固定价格计算
,7>_Lp_v at cost 按成本计算
_mA[^G=gY at current market price 按当时市价计算;按现时市价计算
|'Ve75 W6u at current price 按当时价格计算;按现时价格计算
FSc730rM at factor cost 按要素成本计算;按生产要素成本计算
P^VV8Z>\& at money-of-the-day price 按付款当日价格计算
HgduH::\# at or better 按指定或较佳价位〔买卖指令〕
$5%tGFh at par 按面值计算;平价
!OC?3W:^_ at sight 见票即付
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THuE( at the close 按收市盘
G'}%m;-mt at the opening 按开市盘
.E[k}{k, attestation 见证;见证条款
'00DUUa at-the-money option 平价期权
Lu1>A {et attorney 受权人;受托代表人
kZPj{^c: attornment 新拥有人承认书
cg0L(oI~ attributable profit 可归属利润
U>ob)-tl attributable share value 可归属股份价值
x\I9J4Q Auckland Stock Exchange 奥克兰证券交易所
TS-m^Y'R auction 拍卖
|~#!e}L( auctioneer 拍卖商
}5zH3MPQH audit 审计;核数
cf@:rHB} Audit Commission 审计署
h#;fBQ]
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\A keC 6[D 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
)Ky0q-W audit review 帐目审查
tv\P$|LV`8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LW ntZ. audited account 审计帐目;经审计的帐目
~cU,3g audited annual account 经审计的周年帐目
3Mr)oM<Q audited balance sheet 经审计的资产负债表
v\$XhOK auditor 核数师;核数主任;审计师
f^m8 4o' auditor's certificate 核数师证明书;审计师证明书
VUagZ7p auditor's report 核数师报告;审计师报告
sN^R Z0!> Aussie bond 澳元债券
4Q_2GiF_
? austerity budget 紧缩预算
A -c3B+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p.8G]pS Australia All Ordinaries Index 澳洲所有普通股票指数
qhL e[[> Australian Dollar [AUD] 澳元
wyvs#T Australian Options Market 澳大利亚期权市场
6i=m1Yk Australian Securities Commission 澳洲证券事务监察委员会
S WYiI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nVs0$?} Australian Stock Exchange 澳大利亚证券交易所
evu @uq Austrian Schilling [ATS] 奥地利先令
c|96;=z~ authentication 认证;鉴证
v<3i ~a authority to purchase 委托购买证;委购书
&[23DrI8 authorization 认可;核准;授权;授权书
lq1pgM ?Kf authorization by direction 指示授权
V..m2nQj
authorization by instruction 指令授权
^J@Y?CQl\ authorization by warrant 令状授权
[8O`VSV3 authorization of unit trust 单位信托的认可
vTP'\^; authorized agent 指定代理人
/$+ifiFT authorized capital 法定资本
:+!hR4Z~\; authorized clerk 出市员
[$-y8`~( authorized dealer 认可交易商
~;Xdz/ authorized financial institution 认可财务机构
.NwHr6/s* authorized fund 认可基金
y;sr# -L authorized fund house 获授权的基金公司;认可基金公司
0'RSl~QvqS authorized institution 认可机构
4*F+-fu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\u",bMQF authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6dq5f?w] authorized insurer 获授权保险人;获认可承保人
A3M)yW q authorized investment 特准投资项目
oy/#,R_n% authorized person 获授权人
z4_>6sf{ authorized representative 获授权代表
DFqXZfjm authorized share capital 法定股本
cp[4$lu automated quotation system 自动报价系统
H }</a%y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iMJ jWkk 自动交易系统〔香港期货交易所有限公司〕
Eh8.S)E automatic adjustment mechanism 自动调整机制
j
YO# automatic adjustment system 自动调整系统
v3.JG]zLpP Automatic Clearing House 自动票据交换所
eUx|_*` automatic exchange rates accumulation system 自动化汇率累集系统
Y~fds#y0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S(9fGh automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
#}e)*( available assets 可用资产
;Fp"]z!Qh+ available fiscal reserve 现存财政储备
'.d el7s available profit 可用利润
au0)yg*V1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
>qAQNX average 平均;平均数;海损
NWv1g{M average basic salary 平均基本薪金
:;)K>g,b average consumer expenditure 平均消费开支;一般消费开支
UT]LF#.( average cost 平均成本
#Z (B4YO average cost of land production 增辟土地平均成本
LI"ghz=F average daily turnover 平均每日成交额
&7JCPw average daily wage rate 平均每日工资率
+<8r?d2 average expenditure pattern 平均开支模式
e9N"{kDs6 average growth rate 平均增长率
&YqgMC average net fixed assets 固定资产平均净值
%3'80u6BCJ average of relatives 相对价格平均数
e"[o2=v;5 average price 平均价格
V
mKMj' average propensity to consume 平均消费倾向;一般消费倾向
Hco[p+ average propensity to save 平均储蓄倾向;一般储蓄倾向
oy#Qj3M8= average rate 平均率
wGLZzqgq average revenue 平均收入;平均收益
PL%_V ?z average stock 平均库存;平均存货
n uhKM.a{ average yearly rent 平均年租
&kYg
>X avoidance of double taxation 避免双重课税
#RZW)Br avoidance of tax 避税