A:
#"6Qj'/h A share A股;甲类股份
s2p\]|5 abatement of tax 减税;减扣免税额
j<m(PHSe ABN AMRO Bank N.V. 荷兰银行
3GYw+%Z] above-the-line expenditure 线上项目支出;经常预算支出
etDk35!h~, above-the-line receipt 线上项目收入;经常预算收入
+%z>H"J. ABSA Asia Limited 南非联合亚洲有限公司
Hzm:xg absolute change 绝对数值变更
n-2]M05O absolute expenditure 实际开支
>a<.mU|# absolute guideline figure 绝对准则数字
b}$+H/V absolute interest 绝对权益
oi7@s0@ absolute order of discharge 绝对破产解除令
}^WdJd]P absolute profit margin 绝对利润幅度
RF$eQzW absolute value 实值;绝对值
d UE,U= absolutely vested interest 绝对既得权益
.<0ye_S'y absorbed cost 已吸收成本;已分摊成本
98c(< absorption 吸收;分摊;合并
=`oCLsz= absorption rate 吸收率;摊配率;分摊率
)bL'[h ACB Finance Limited 亚洲商业财务有限公司
0@0w+&*"@ acceptable form of reciprocity 合理的互惠条件
dmtr*pM_ acceptable rate 适当利率;适当汇率
wQl
, acceptance agreement 承兑协议
tPWLg), acceptance for honour 参加承兑
&GO}|W acceptor 承兑人;接受人;受票人
jxJ8(sr$ acceptor for honour 参加承兑人
>{n,L6_t accident insurance 意外保险
,$L4dF3 Accident Insurance Association of Hong Kong 香港意外保险公会
IxN9&xa accident insurance scheme 意外保险计划
|)th1
UH accident year basis 意外年度基准
*\a4wZ6<3 accommodation 通融;贷款
ah$b[\#C accommodation bill 通融票据;空头票据
un"Gozmt5 accommodation party 汇票代发人
& bm
1Fz account balance 帐户余额;帐户结余
"m$##X\ account book 帐簿
IZ-1c1
account collected in advance 预收款项
w>&aEv/f account current book 往来帐簿
PCee<W_%YE account of after-acquired property 事后取得的财产报告
/ y40(l? account of defaulter 拖欠帐目
\[i1JG account payable 应付帐款
F@jZ ho account payee only [A/C payee only] 只可转帐;存入收款人帐户
PcMD])Z{G account receivable 应收帐款
np^N8$i:n account receivable report 应收帐款报表
r EE1sy/# account statement 结单;帐单;会计财务报表
wo{gG?B account title 帐户名称;会计科目
qbN
=4 accountant's report 会计师报告
\fLMr\LL& Accountant's Report Rules 会计师报告规则
Q~]uC2Mw accounting and auditing procedure 会计与审计程序;会计与核数程序
:K,i\ Accounting Arrangements 《会计安排》
T@B/xAq5! accounting basis 会计基础
/N10
accounting by Official Receiver 破产管理署署长呈交的帐目
k/_ 59@) Accounting Circular 《会计通告》
dh iuI|?@ accounting class 会计类别
oG?Xk%7&\ accounting date 记帐日期;会计结算日期
l}|%5.5- accounting for money 款项核算
@+2=g WH Accounting Officer 会计主任
!X#OOqPr= accounting period 会计报告期;会计期
!;v|' I accounting policy 会计政策;会计方针
m4Qh%}9% accounting practice 会计惯例
<8&au(I,vB accounting principle 会计准则
X=&ET)8-Y accounting record 会计记录
`UyG_; accounting report 会计报告
'3tCH)s Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1W
LXM^4 Accounting Society of China 中国会计学会
!sP{gi#= accounting statement 会计报表
wH&!W~M
accounting system 会计制度;会计系统
f|c{5$N! accounting transaction 会计事项;帐务交易
k@J&IJ accounting treatment 会计处理
20 h, ^ accounting year 会计年度
'3fu accretion 增值;添加
g}{aZ$sta accrual 应计项目;应累算数目
RWZSQ~ accrual basis 应计制;权责发生制
;7V%#- accrual basis accounting 应计制会计;权责发生制会计
L|7R9+ZG accrue 应累算;应计
c
( C%Hld accrued benefit 应累算利益
C`9+6T accrued charges 应计费用
I-*S&SiXjI accrued cumulative preference share dividend 应累算的累积优先股股息
#&aqKVY accrued expenses 应累算费用
3z?> j] accrued interest payable 应付利息;应计未付利息
s~g *@K >+ accrued interest receivable 应收利息;应计未收利息
n5NsmVW \x accrued right 累算权益
hd<c&7|G' accruing profit 应累算的利润
g-bK|6?yz accumulated fiscal reserve 累积财政储备
4N3R| accumulated profit 累积利润;滚存溢利
!9r$e99R accumulated reserve 累积储备
DV-d(@`K accumulation of surplus income 累积收益盈余
%s|Ely) acquired assets 既得资产
X`>i&I] acquisition 收购;购置;取得
E6ElNgL acquisition cost 购置成本
hx %v+/ acquisition expenses 购置费用
t\,PB{P:J acquisition of 100% interest 收购全部股权
m}t`FsB. acquisition of control 取得控制权
WX?IYQ+ acquisition of fixed assets 购置固定资产
k$R-#f; acquisition of shell “买壳”
sIGMA$EK acquisition price 收购价
S`0(*A[W* act of God 天灾
u|TeE\0 acting partner 执事合伙人
%T%sGDCV active market 买卖活跃的市场;交投畅旺的市场;旺市
IfAZn_ active partner 积极参与的合伙人
9}<ile7^ active trading 交投活跃
<0&*9ZeD actual circulation 实际流通
"Og7rl actual cost 实际成本
24*XL, actual expenditure 实际开支;实际支出
Yujiqi]J; actual income 实际入息;实际收入;实际收益
IueFx u actual market 现货市场
)23H1 actual price 现货价;实际价格
IY\5@PVZ actual profit 实际利润
"7F?@D$e actual quotation 实盘;实际价位;实际报价
BLiF
5 actual year basis 按实际年度计算
x*U)Y actuals 实货
u0c1:Uv#~e actuarial investigation 精算调查
_op}1 actuarial principle 精算原则
6iE<T&$3P actuarial report 精算师报告
)yZ^[uJ}3C Actuarial Society of Hong Kong 香港精算学会
X *"i6* actuarial valuation 精算师估值
??vLUv actuary 精算师
&.Qrs:U ad referendum agreement 暂定协议;有待覆核的协定
'XjZ_ng ad valorem duty 从价税;按值征税
dOH& ad valorem duty system 从价税制
|FZ/[9* ad valorem fee 从价费
@9RM9zK.q ad valorem tariff 从价关税
{qJ1ko)$ additional allowance 额外免税额
G@X% +$I additional amount for unexpired risk 未过期风险的额外款额
051E6- additional assessable profit 补加应评税利润
|{NYkw additional assessment 补加评税
Zt{[*~ additional commitment 额外承担
L48_96 additional commitment vote 额外承担拨款
&Q#66ev additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F/kWHVHU[ additional dependent parent allowance 供养父母额外免税额
g@!V3V additional provision 额外拨款
plstZ,#j additional stamp duty 附加印花税
08\,<9 additional tax 补加税罚款;补加税款
O;jrCB Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0 ZKx<]! adjudged bankrupt 被裁定破产
$Sip$\+* adjudicated bankrupt 裁定破产人
Vv=. -&' adjudication fee 裁定费;评定印花税额手续费;评估契据费
|3"KK adjudication of bankruptcy 裁定破产;宣告破产
8dIgjQX| adjudication of insolvency 裁定无力偿还债务
)}Kf= adjusted actual 经调整的实数;调整后的实数
Ie#Bkw'* adjusted current assets 经调整的流动资产;调整后的流动资产
vr6w^&[c^ adjusted figure 经调整的数字;调整后的数额
A]oV"`f adjusted liabilities 经调整的负债;调整后的负债
"JV_ 2K_i adjusted loss 经调整的亏损;调整后的亏损
hD!7Cl Q 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
wc4{)qDE adjusted profit 经调整的利润;调整后的利润
V6X 0^g adjusted surplus 经调整的盈余额;调整后的盈余额
rw JIx|( adjusted value 经调整的价值;调整后的价值
s*]}QmRpr adjustment 调整;修订;理算〔保险〕
KRRdXx\~ adjustment centre 调剂中心
qqY"*uJ' adjustment lag 调整过程的时间差距;调整时差
ItrDJ' adjustment mechanism 调整机制
nMUw_7Y6 adjustment of loss 亏损调整
Z=o2H Bm7 adjustment process 调整过程;调整程序
3bH'H*2 adjustment range 调整幅度
aeM+ d`f administered exchange rate 受管制汇率
j6 z^Tt12 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&@OT*pNna administration expenses 行政费用
x
g administration fee 手续费;行政费
vXZOy%$o administration in bankruptcy 破产管理
'_FsvHQ administration order 遗产管理令
dkTX administrator 管理人;遗产管理人
&n:.k}/P administrator of the estate 遗产管理人
=-n}[Y}A admission of debt 债项承认书
U!\.]jfS admission of proof 接纳债权证明
uHzU-FZ|B advance 放贷款项;垫付款项;预支款项;预付款项
GGs}i1m advance account 暂支帐目;预付款帐户
fr6fj advance compensation 预付补偿金
{hrX'2:ClT advance from shareholder 股东垫款
33B]RGq advance pending reimbursement 预支以待日后付还
I,vJbvvl! advanced economy 先进经济体系
c`w}|d]mC advancement 预付;预付财产
~=l;=7 T advances warrant 垫款令
$uVHSH5l advancing 贷出
ENs&RZ; adverse balance 逆差
t-bB>q#3> adverse exchange 逆汇
UySZbmP48 advertisement addressed to shareholders 在报章刊登的致股东通告
VuZuS6~#J advice for collection 托收通知书
V {ddr:]4 advice of drawing 提款通知书;汇票通知书
Dp-z[]})1 advice of payment 付款通知
]Q)OL Advisory Committee [Securities and Futures Commission]
F{;((VboN 谘询委员会〔证券及期货事务监察委员会〕
+VOK%8,p Advisory Committee on Diversification 经济多元化谘询委员会
BUXpCxQ affidavit 誓章;遗产申报誓章
c 3)jccWTc affidavit of no receipt 述明无收款的誓章
R!gEwTk affiliate 联号;联营公司;附属公司
w_K1]<Q* affiliated company 附属公司;联号;联营公司
.p"
xVfi6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$DaNbLV affordability 负担能力
\"OG6G_>$ African Development Bank [AfDB] 非洲开发银行
6mxfLlZ after-acquired property 事后取得的财产
; )@~ after-hours dealing 市后交易
_F|Ek ;y% after-tax profit 税后盈利;税后利润;税后溢利
(gWm,fI
RZ agency agreement 代理协议
1^JS Dd agency expenses 代理机构的开支
cU!vsdR3 agency fee 代理费
[5Mr@f4I Agency Law 《代理法》
~U&AI1t+J agent 代理人;承销人
d|Lj~x| agent of company 公司代理人
Cjlk agent's fee 代理人费;经纪费
ar+9\ aggregate 总计;总数;总体数字
x7<K<k;s aggregate amount 总款额;总额
.Rs^YZ F aggregate assets and liabilities 总体资产与负债
H8}oIA"b aggregate at constant price 按固定价格计算的总体数字
@Qt{jI! aggregate demand 总需求
$}<e|3_ aggregate gross position 总持仓量
k>si5'W aggregate limit 总限额
mGg+.PFsM aggregate of salaries tax 合计薪俸税
K_Eux rPn aggregate performance 总体表现;总体业绩
5MJS
~( aggregate supply 总体供应
#BH*Z( aggregate surplus 总盈余
Ry6@VQ"NLb aggregate total 整体总额
R`E ~ZWC4V aggregate value 总值;合计价值
$c(nF01 aggregated basis 合计基准
f\L0xJ aggregated net chargeable income 合计应课税入息实额
B>P{A7Q aggregation 合并计算;合计;总和
\bvfEP aggregation of incomes of husband and wife 夫妇入息合并计算
07{)?1cod4 aggregation of property 财产的总和
7a<DKB agio 差价;贴水
Fd9[pU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0*{%=M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)|#sfHv7 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
gT6jYQ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ok=hT|}Y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
5M*:}* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Wt~BU. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
V+9 MoT?8 agreement for a settlement 授产协议
CB}2j agreement for assignment 转让协议
SSMHoJGm agreement for sale 售卖协议;买卖协议
J)p
l|I agreement for sale and purchase 买卖协议
q9s=~d7 agreement for the payment of interest 支付利息协议
Jij*x>K>y agreement for the repayment of money 还款协议
T</F
0su| agreement of reinsurance 再保险协议
6?c7$Y Agricultural Bank of China 中国农业银行
NU2;X (z[ air passenger departure tax 飞机乘客离境税
)MTOU47U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#Ki[$bS~6 airport tax 机场税
Z=vU}S>r|v alcohol duty 酒精税
aWF655Fs* alienation 让与;让渡;转让
IyG}H} alimony 生活费;赡养费
yEE*B: All Ordinaries Index [AOI] 所有普通股指数
Zp=U
W*g^ all risks 全险;综合险
}b.%Im<3R All Sales Record for Stock Market 《股票市场成交报告》
FJ)$f?=Qd Allied Capital Resources Limited 新联财务有限公司
n,WqyNt* all-items index [Consumer Price Index] 总指数〔消费物价指数〕
s`~IUNJ@P allocation letter 拨款信件
gV_}-VvP allocation of fund 分配款项;预留款项
4~Q/"hMSkO allocation of profit 利润分配;溢利分配
>}6%#CAf allocation warrant 拨款令
draN0vf allotment 分配;配股
&6nWzF allotment notice 股份配售通知;配股通知
~oY^;/ j allotment of shares 股份分配
kc&U'&RgY allowable 可获宽免;免税的
\(2sW^fY allowable business loss 可扣除的营业亏损
sD#.Oq4&]y allowable expenses 可扣税的支出
.U]-j\ allowance 免税额;津贴;备抵;准备金
49HZ2`Y allowance for debts 债项的免税额
pIqeXY allowance for depreciation by wear and tear 耗损折旧免税额
c'yxWZEv allowance for funeral expenses 殡殓费的免税额
C1 *v,i allowance for inflation 为通货膨胀而预留的款项;通胀准备金
r3UUlR/Do allowance for repairs and outgoings 修葺及支出方面的免税额
1/J=uH allowance to debtor 给债务人的津贴
9~[Y-cpoi alteration of capital 资本更改
I9ep`X6Y alternate trustee 候补受托人
<h *4Q amalgamation 合并
ER.}CM6{[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k@W1-D? ambit of charges 征税范围;收费范围
U&p${IcEm amended valuation 经修订的估值
YT(AUS5n American Commodities Exchange 美国商品交易所
BLD gt~h# American Express Bank Limited 美国运通银行
V1M.JU American Stock Exchange 美国证券交易所
+@wD qc amortization 摊销
*(DV\. l` amount due from banks 存放银行同业的款项
vUM4S26"NT amount due from banks abroad 存放海外银行同业的款项
P+/e2Y amount due from holding companies 控股公司欠款
C1QA)E['V amount due from local banks 存放本港银行同业的款项
0flRh)[J amount due to banks 银行同业的存款
[ v*ju! amount due to banks abroad 海外银行同业的存款
1yu4emye4 amount due to holding companies 控股公司存款
[` 7ThHX amount due to local banks 本港银行同业的存款
20Wg=p9L amount due to outport banks 外埠银行同业的存款
cyz3,3\e amount for note issue 发行纸币的款额
r*Ca}Z amount of bond 担保契据的款额
+QJ#2~pE amount of consideration 代价款额
HN|%9{VeB amount of contribution 供款数额
&
>fQp(f amount of indebtedness 负债款额
_.8S& amount of principal of the loan 贷款本金额
#AQV(;r7@ amount of rates chargeable 应征差饷数额
/IMFO:c amount of share capital 股本额
0n{=%Q amount of sums assured 承保款额
h~zT ydnH amount of variation 变动幅度
Ig>(m49d amount of vote 拨款数额
Er?&Y,o amount payable 应付款额
%1+4_g9 amount receivable 应收款额
(SAs- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Rnq7LGy analysis 分析
)+9Uoe~6 ancillary risk 附属风险
$~T4hv : annual account 周年帐目;周年帐目报表;年度决算;年结
<wD-qT W annual accounting date 年结日期
[/8%3 annual allowance 每年免税额;年积金;年度津贴;年津
nAdf=D'P annual balance 年度余额
$f7l34Sf3 annual disposable income 每年可动用收入
u]UOSf n annual estimates 周年预算
g[4WzDF* annual fee 年费
DSn_0D annual general meeting 周年大会
kE1TP]| annual growth rate 年增率;每年增长率
`VguQl_,gA annual long-term supplement 长期个案每年补助金
Otn1wBI annual pensionable emolument 可供计算退休金的年薪
m ~$v;?i annual report 年报
X!EP$! Annual Report on the Consumer Price Index 《消费物价指数年报》
8YSAf+{FtK annual return 周年报表;周年申报表;每年报税表格
:^h$AWR^f Annual Return Rules 《周年报表规则》
-zfR)(zG annual review of consumer prices 每年消费物价回顾
LZxNAua annual roll-forward basis 逐年延展方式
4BpZJ~(p annual salary 年薪
7HYwLG:\~ annual statement 年度报表;年度决算表
@f3E`8 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
%d9uTm; annuitant 年金受益人
eTcd"Kd/ annuity 年金
S3Jo>jXS " annuity contract 年金合约
@`9]F7h5W annuity on human life 人寿年金
wN~_v-~*Q antecedent debt 先前的债项
.HABNPNg( ante-dated cheque 倒填日期支票
V(!V_Ug9. anticipated expenditure 预期开支
$/Uq0U anticipated net profit 预期纯利
a0)QH anticipated revenue 预期收入
!R`{ TbN anti-inflation measure 反通货膨胀措施
~*];pV]A[ anti-inflationary stance 反通货膨胀立场
$6R-5oQ apparent deficit 表面赤字
5]:U9ts# apparent financial solvency 表面偿债能力
}i&/G+_ apparent partner 表面合伙人
JNnDts*w application for personal assessment 个人入息课税申请书
&mS^ZyG application of fund 资金应用
(KZ{^X?a application to release as liquidator and to destruct the books of accounts and documents
a/xn'"eli 申请免除清盘人职务及毁灭帐簿与文件
19%imf appointed actuary 委任精算师
\1M4Dl5! appointed auditor 委任核数师;委任审计师
_;\_l appointed trustee 委任的受托人
M/`lM$98: appointer 委任人
}W^A*]X apportioned pro rata 按比例分摊
('+d.F[109 apportionment 分配;分摊
F#5~M<`.o Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
yyTnL 2Y9 apportionment formula 分摊方程式
/PXzwP_(A apportionment of estate duty 遗产税的分摊
G7/ +ogV appraisal 估价;评估
1<aP92/N& appreciable growth 可观增长
g2Z`zQA7 appreciable impact 显着影响
}3WxZv]I} appreciable increase 可观增长
aV0"~5 appreciation 增值;升值
]\HvK CN} appreciation against other currencies 相对其他货币升值
/&JT~M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s_p!43\J appreciation tax 增值税
6(R<{{ appropriation 拨款;拨用;拨付
[AJJSd/: appropriation account 拨款帐目
nQ3A~ () Appropriation Bill 拨款法案
:e+jU5;]3 appropriation-in-aid system 补助拨款办法
<<O$ G7c approved assets 核准资产
*wjrR1#81x approved basket stock 认可一篮子证券
-M#Wt`6A approved budget 核准预算
$M:*T.3 approved charitable donation 认可慈善捐款
C\hM =% approved charitable institution 认可慈善机构
o.`5D%}i approved currency 核准货币;认可货币
sU^1wB
Rj approved estimates 核准预算
(+hK%}K> approved estimates of expenditure 核准开支预算
KD.]i' d< approved overseas insurer 核准海外保险人
y$M%2mh` approved overseas trust company 核准海外信托公司
=:U`k0rn! approved pooled investment fund 核准汇集投资基金
+:/%3}` approved provident fund scheme 认可公积金计划
:7;@ZEe approved provision 核准拨款
H3oFORh approved redeemable share 核准可赎回股份
"_?nN"A7 approved regional stock 认可地区性证券
pEz_qy[# approved retirement scheme 认可退休金计划
_+3::j~;m approved subordinated loan 核准附属贷款
0JujesUw( arbitrage 套戥;套汇;套利
Zx>=tx} arbitrageur 套戥者;套汇者
\o3gKoL% arbitrary amount 临时款项
S$-7SEkO+ arrangement 措施;安排;协定
ba9?(+i$h arrears 欠款
?:9"X$XR arrears of pay 欠付薪酬
8zq=N#x arrears of revenue 逾期未收税款;逾期未收的帐项
*|HY>U. articles of association 组织章程;组织细则;组织章程细则
eS){1 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
}c:M^Ff ascertainment of profit 确定利润
3Tm+g2w2V8 "Asia Clear" “亚洲结算系统”
[()koU#w. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5SQ8}Or3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[mueZQyI?0 Asian Development Fund [ADF] 亚洲发展基金
>^{yF~( Asian dollar bond 亚洲美元债券
j_j]"ew) Asian dollar market 亚洲美元市场
j B{8u&kz) Asian dollar rate 亚洲美元利率
F_P~x(X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3o/[t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:[d9tm asked price 沽盘;喊价;索价;卖方报价
b|(:[nB assessable income 应评税入息
|JsZJ9W+J assessable loss 应评税亏损
V0Hj8}l;M assessable profit 应评税利润
`XDl_E+>l assessable value 应评税值
RT8 ?7xFc assessed profit 估定利润
G^@5H/) assessed value 经评估价值
M )(DZ} assessment 评税;评定;估价;评税单
oxtay7fx assessment number 评税编号;估价编号
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assessment of additional tax 补加税评税
_)iCa3z assessment of performance 业绩评估;实绩评价
An0GPhC Assessor 评税主任
{Y1Ck5 asset price bubbles 资产价格泡沫
tpx2IE asset-backed securities 具资产保证的证券
HjwE+: w assets accretion 资产增值
b7ZSPXV assets and liabilities 资产与负债
#[[ en assets betterment statement 资产递增表;资产改进表
tO&^>&;5 assets lending 实物放款;有抵押贷款
N6TH}~62} assets of the company passing on the death 死者去世时转移的公司资产
/g.U&oI]D assets pledged as security for liabilities 用作负债抵押的资产
ksm~<;td assets portfolio 资产投资组合
,`sv1xwd assets price 资产价格
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Mm?9F assets quality 资产质素
$<OD31T assets realization 资产变现
tQ601H>o assets refinancing arrangement 资产再集资安排
!H\F2Vxs assets securitization 资产证券化
~F#j#n(=`q assets situated outside Hong Kong 在香港以外地方的资产
1xx}~|F?| assets stripping 削减资产;拆卖资产
1B\WA8 assets value 资产值
0tJZ4(0 assignee 承让人
tT._VK]o&R assignment 转让;转让书;转让契
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;&9 assignment of interest 权益转让
NX&_p!_V assignment of letters patent and trade mark 专利证书及商标转让
dQG=G%W assignment of property 物业转让;物业转让书
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6MCxh6 assignment right 转让权
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_9ivw assignor 转让人
gI`m.EH}}N associate 有联系的人;有关连人士;相联者;合伙人;联系人
>.D4co> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WfRXP^a associate member 附属会员
3iU=c&P associated body corporate 相联法人团体
DW3G associated company 相联公司;联属公司
og>uj>H& associated corporation 相联法团
4I(Xy]wm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
bN=P*hdf Association of Futures Exchange Brokers 香港期货经纪协会
[PbOfxxgA Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&6k3*dq association of underwriters 承保人组织
7PF%76TO assumption of control 接管
,tRj4mx assurance 担保;保险;转易;转易书
fd9k?,zM assurance of interest 权益的转易
L\iFNT}g` at 19XX price 按一九XX年价格计算
V G~Vs@c( at a discount 按赔价计算;按贴水价格计算;打折扣
:MDKC /mC at a premium 按溢价计算;按升水价格计算
@KUWxFak at call 通知付款;按通知
= WJNWt> at constant market price 按固定市价计算
`QY)!$mUIF at constant price 按固定价格计算
A_UjC` at cost 按成本计算
o<!?7g{ at current market price 按当时市价计算;按现时市价计算
(Awm9|.{+ at current price 按当时价格计算;按现时价格计算
G]aOHJ:. at factor cost 按要素成本计算;按生产要素成本计算
kvj#c at money-of-the-day price 按付款当日价格计算
U`s{Jm at or better 按指定或较佳价位〔买卖指令〕
W(/h Vt at par 按面值计算;平价
HLi%%"' at sight 见票即付
XB5DPx at the close 按收市盘
cl/_JQ& at the opening 按开市盘
hFBe,'3M attestation 见证;见证条款
]}X at-the-money option 平价期权
J?$,c4;W2 attorney 受权人;受托代表人
'4<1 1(U attornment 新拥有人承认书
P1f[%1 attributable profit 可归属利润
-D~%|).' attributable share value 可归属股份价值
|vzl. ^"- Auckland Stock Exchange 奥克兰证券交易所
h@wgd~X9 auction 拍卖
Z5]>pJFq, auctioneer 拍卖商
l9H!au= audit 审计;核数
7cMv/g^h@ Audit Commission 审计署
uXl3k:_n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
An/|+r\ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
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(;v audit review 帐目审查
'/%H3A#L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H" 7u7l audited account 审计帐目;经审计的帐目
k~z Iy;AZ audited annual account 经审计的周年帐目
g#E-pdY audited balance sheet 经审计的资产负债表
pI<f) r auditor 核数师;核数主任;审计师
l}M!8:UzU auditor's certificate 核数师证明书;审计师证明书
o[D9I
hs auditor's report 核数师报告;审计师报告
Srd4))2/0 Aussie bond 澳元债券
is@?VklnB austerity budget 紧缩预算
5Jnlz@P9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZSm3 XXk Australia All Ordinaries Index 澳洲所有普通股票指数
Y\'}a+:@Ph Australian Dollar [AUD] 澳元
+x}<IS8 Australian Options Market 澳大利亚期权市场
Fv`,3aNB Australian Securities Commission 澳洲证券事务监察委员会
sW8dPw
O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"tpSg Australian Stock Exchange 澳大利亚证券交易所
`5Zz5V Austrian Schilling [ATS] 奥地利先令
T^]}Oy@e,J authentication 认证;鉴证
Nmh*EAJSy authority to purchase 委托购买证;委购书
B4 }bVjs authorization 认可;核准;授权;授权书
hehFEyx authorization by direction 指示授权
^T-V^^#( authorization by instruction 指令授权
S:ztXhif> authorization by warrant 令状授权
sdmT authorization of unit trust 单位信托的认可
b5n'=doR/I authorized agent 指定代理人
lsNd_7k authorized capital 法定资本
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7t@]- authorized clerk 出市员
Pj%|\kbNs authorized dealer 认可交易商
%D "I authorized financial institution 认可财务机构
koi^l`B$ authorized fund 认可基金
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Tqy(M authorized fund house 获授权的基金公司;认可基金公司
63 B?. authorized institution 认可机构
A&jlizN7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E8&TO~"a]e authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,
++ `=o authorized insurer 获授权保险人;获认可承保人
>b4eL59 authorized investment 特准投资项目
!jR=pI fq authorized person 获授权人
+^T@sa`[I authorized representative 获授权代表
SByW[JE authorized share capital 法定股本
@U}1EC{A automated quotation system 自动报价系统
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g{Cr"Ex Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|LKXOU
c 自动交易系统〔香港期货交易所有限公司〕
DM>eVS3} automatic adjustment mechanism 自动调整机制
VVOd]2{ automatic adjustment system 自动调整系统
3sZ\0P} Automatic Clearing House 自动票据交换所
,s;UfF automatic exchange rates accumulation system 自动化汇率累集系统
5l*&>C[(i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G,w(d@ automatic teller machine [ATM] 自动柜员机
Thit autopay 自动转帐
VY\&8n}e( available assets 可用资产
SasJic2M available fiscal reserve 现存财政储备
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AyP available profit 可用利润
du^J2m{f Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
*CHX average 平均;平均数;海损
_:27]K: average basic salary 平均基本薪金
x-3\Ls[I average consumer expenditure 平均消费开支;一般消费开支
!%0 *z average cost 平均成本
o{[YA}xc average cost of land production 增辟土地平均成本
IPo?:1x]s average daily turnover 平均每日成交额
;4~hB average daily wage rate 平均每日工资率
W5MTD]J average expenditure pattern 平均开支模式
Q]>.b%s[ average growth rate 平均增长率
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