A:
r6`^>c A share A股;甲类股份
!/Bw,y ri< abatement of tax 减税;减扣免税额
mam5G!$ ABN AMRO Bank N.V. 荷兰银行
W:{PBb"x8 above-the-line expenditure 线上项目支出;经常预算支出
RZ)vU'@kx above-the-line receipt 线上项目收入;经常预算收入
BV }(djx ABSA Asia Limited 南非联合亚洲有限公司
x)#<.DX absolute change 绝对数值变更
<7FP"YU absolute expenditure 实际开支
$;)noYo absolute guideline figure 绝对准则数字
i^sDh>$J absolute interest 绝对权益
}lC64;yo absolute order of discharge 绝对破产解除令
g"Q}h absolute profit margin 绝对利润幅度
01-\:[{ absolute value 实值;绝对值
q(&^9" absolutely vested interest 绝对既得权益
{GX
&)c4 absorbed cost 已吸收成本;已分摊成本
ndKvJH 4 absorption 吸收;分摊;合并
M89-*1 absorption rate 吸收率;摊配率;分摊率
?`T6CRZhr ACB Finance Limited 亚洲商业财务有限公司
{*<O"|v acceptable form of reciprocity 合理的互惠条件
@wB'3q}( acceptable rate 适当利率;适当汇率
d)hzi acceptance agreement 承兑协议
^aD/ . acceptance for honour 参加承兑
N}}PlGp$ acceptor 承兑人;接受人;受票人
=hugnX<9 acceptor for honour 参加承兑人
[!:-m61 accident insurance 意外保险
jsqUMy- Accident Insurance Association of Hong Kong 香港意外保险公会
=N*%f% accident insurance scheme 意外保险计划
ND e[2 accident year basis 意外年度基准
@ yg|OA} accommodation 通融;贷款
anz9lGG# accommodation bill 通融票据;空头票据
N.5KPAvg% accommodation party 汇票代发人
V
4\^TO`q= account balance 帐户余额;帐户结余
1%/ NL?8# account book 帐簿
hk"9D<&i>b account collected in advance 预收款项
2{sD*8&` account current book 往来帐簿
m|nL!Wc account of after-acquired property 事后取得的财产报告
G&%nF4 account of defaulter 拖欠帐目
+;:aG6q+ account payable 应付帐款
"9U+h2#] account payee only [A/C payee only] 只可转帐;存入收款人帐户
j:v~MrQ7| account receivable 应收帐款
\'It,PN account receivable report 应收帐款报表
=2;mxJ# o account statement 结单;帐单;会计财务报表
*@ <8&M9x account title 帐户名称;会计科目
MfNpQ: ]c\ accountant's report 会计师报告
75\RG+kQ Accountant's Report Rules 会计师报告规则
4+/fP accounting and auditing procedure 会计与审计程序;会计与核数程序
x ^M5D+o Accounting Arrangements 《会计安排》
')P2O\YS accounting basis 会计基础
j'#jnP*P accounting by Official Receiver 破产管理署署长呈交的帐目
\'s$ZN$k Accounting Circular 《会计通告》
r3[t<xlFf accounting class 会计类别
r}_Lb.1] accounting date 记帐日期;会计结算日期
)8x:x7? accounting for money 款项核算
.y %pGi Accounting Officer 会计主任
y(/jTS/hd accounting period 会计报告期;会计期
Xc8= 2n accounting policy 会计政策;会计方针
kwDh|K accounting practice 会计惯例
^Hz accounting principle 会计准则
Giy3eva2 accounting record 会计记录
y"|K
|QT accounting report 会计报告
t`<}UWAH+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
uKR\Xo} Accounting Society of China 中国会计学会
so?pA@O accounting statement 会计报表
;1*m}uNz accounting system 会计制度;会计系统
=9;[C:p0- accounting transaction 会计事项;帐务交易
Nl=m'4@` accounting treatment 会计处理
]=?X*,' accounting year 会计年度
PS_3Oq) accretion 增值;添加
1qm/{>a- accrual 应计项目;应累算数目
l5ZADK4 accrual basis 应计制;权责发生制
097Fvt=# accrual basis accounting 应计制会计;权责发生制会计
"4Lg8qm accrue 应累算;应计
JAGi""3HG accrued benefit 应累算利益
^MWEfPt accrued charges 应计费用
[ 5CS}FB accrued cumulative preference share dividend 应累算的累积优先股股息
!F0rd9 accrued expenses 应累算费用
_KSfP7VU accrued interest payable 应付利息;应计未付利息
?o(ZTlT accrued interest receivable 应收利息;应计未收利息
Aj8l%'h[ accrued right 累算权益
_"?c9 accruing profit 应累算的利润
};|!Lhl+ accumulated fiscal reserve 累积财政储备
b"ol\&1
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accumulated profit 累积利润;滚存溢利
r,`Z.A accumulated reserve 累积储备
ShL1'Z}^{ accumulation of surplus income 累积收益盈余
PtVo7zOye acquired assets 既得资产
86;+r'3p. acquisition 收购;购置;取得
pr62: acquisition cost 购置成本
(*Gi~?- acquisition expenses 购置费用
RL7C
YB acquisition of 100% interest 收购全部股权
=F'l's^j acquisition of control 取得控制权
6)=](VmNL` acquisition of fixed assets 购置固定资产
ffmG~$Yh_ acquisition of shell “买壳”
8N=%X-R% acquisition price 收购价
Ph(]?MG\_ act of God 天灾
XysFwi acting partner 执事合伙人
S+.21, active market 买卖活跃的市场;交投畅旺的市场;旺市
ri/t(m^{W active partner 积极参与的合伙人
w8AJ#9W active trading 交投活跃
wb(*7 &eP: actual circulation 实际流通
nuf@}W>y actual cost 实际成本
\]Y\P~n actual expenditure 实际开支;实际支出
@wd!&%yzO actual income 实际入息;实际收入;实际收益
E/"YId `A actual market 现货市场
~pHJ0g:t actual price 现货价;实际价格
EzzTJ> actual profit 实际利润
2x-'>i_|g actual quotation 实盘;实际价位;实际报价
8yHq7= actual year basis 按实际年度计算
qiG]nCq actuals 实货
mV6#!_" actuarial investigation 精算调查
a(PjcQ4dY actuarial principle 精算原则
MZCL:# actuarial report 精算师报告
.@y{)/ Actuarial Society of Hong Kong 香港精算学会
?60>'Xjj actuarial valuation 精算师估值
,bB( 24LD actuary 精算师
fp.!VOy ad referendum agreement 暂定协议;有待覆核的协定
tP}Xhn` ad valorem duty 从价税;按值征税
%iK%$ ad valorem duty system 从价税制
Hnfvo*6d.e ad valorem fee 从价费
T6sr/<#<( ad valorem tariff 从价关税
kVV\*"9y additional allowance 额外免税额
mDb-=[W5 additional amount for unexpired risk 未过期风险的额外款额
Jz~+J*r;]A additional assessable profit 补加应评税利润
kmZ.U># additional assessment 补加评税
+\+Uz!YS additional commitment 额外承担
th5,HO~ additional commitment vote 额外承担拨款
<'r0r/0g? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Iv'RLM additional dependent parent allowance 供养父母额外免税额
NY4!TOp additional provision 额外拨款
NzjMk4t additional stamp duty 附加印花税
fUb1/-} additional tax 补加税罚款;补加税款
?wGiog<Q{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
JaH*
rDs- adjudged bankrupt 被裁定破产
?"()>PJx adjudicated bankrupt 裁定破产人
oUl=l}qnD adjudication fee 裁定费;评定印花税额手续费;评估契据费
Kg4QT/0VA adjudication of bankruptcy 裁定破产;宣告破产
]WTf< W< adjudication of insolvency 裁定无力偿还债务
]O6KKz adjusted actual 经调整的实数;调整后的实数
x7vq?fP0n adjusted current assets 经调整的流动资产;调整后的流动资产
J9g|#1G adjusted figure 经调整的数字;调整后的数额
/yLzDCKn adjusted liabilities 经调整的负债;调整后的负债
w@87]/ 4Rq adjusted loss 经调整的亏损;调整后的亏损
_aVJ$N. adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
/)sDnJ1r adjusted profit 经调整的利润;调整后的利润
*
eA{[ adjusted surplus 经调整的盈余额;调整后的盈余额
zl0;84:H adjusted value 经调整的价值;调整后的价值
t[%x}0FP-F adjustment 调整;修订;理算〔保险〕
zx
ct( adjustment centre 调剂中心
q]F4Lq( adjustment lag 调整过程的时间差距;调整时差
EYA/CI adjustment mechanism 调整机制
x$~3$E adjustment of loss 亏损调整
U'rr?,RML adjustment process 调整过程;调整程序
MinbE13?U adjustment range 调整幅度
IeO-O'^&` administered exchange rate 受管制汇率
CT|z[^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_GE=kw;: administration expenses 行政费用
6_W <hevI administration fee 手续费;行政费
smQ4CLJ administration in bankruptcy 破产管理
>NJjS8f5 administration order 遗产管理令
2K3MAd{ administrator 管理人;遗产管理人
EY
So=
administrator of the estate 遗产管理人
BTOA &Ag admission of debt 债项承认书
0Xp
nbB~~I admission of proof 接纳债权证明
uK"^*NEC'; advance 放贷款项;垫付款项;预支款项;预付款项
- oU@D advance account 暂支帐目;预付款帐户
Hr(6TLNw advance compensation 预付补偿金
| @uq() advance from shareholder 股东垫款
D0f*eSXE{ advance pending reimbursement 预支以待日后付还
Y
[4vRzc advanced economy 先进经济体系
:M@MmpPh advancement 预付;预付财产
64?Pfir6 advances warrant 垫款令
B,4q>KQA advancing 贷出
b2G2 cL-( adverse balance 逆差
Kl2}o|b adverse exchange 逆汇
#>BX/O*D advertisement addressed to shareholders 在报章刊登的致股东通告
:lNg:r$4 advice for collection 托收通知书
X2i*iW< advice of drawing 提款通知书;汇票通知书
YdK_.t0Mu advice of payment 付款通知
s\6N }[s Advisory Committee [Securities and Futures Commission]
p Z"o@';! 谘询委员会〔证券及期货事务监察委员会〕
p=2zS. Advisory Committee on Diversification 经济多元化谘询委员会
=D{B}=D\IM affidavit 誓章;遗产申报誓章
Dh2#$[/@1 affidavit of no receipt 述明无收款的誓章
!IN@i:m affiliate 联号;联营公司;附属公司
DUqJ y*F( affiliated company 附属公司;联号;联营公司
w
nWgy4: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,E%1Uq" affordability 负担能力
9e]'OKL+ African Development Bank [AfDB] 非洲开发银行
~
W@X- after-acquired property 事后取得的财产
j]>=1Rd0b( after-hours dealing 市后交易
>o#ERNf after-tax profit 税后盈利;税后利润;税后溢利
4ffU;6~l' agency agreement 代理协议
~xw5\Y^ agency expenses 代理机构的开支
,`yyR:F agency fee 代理费
K|US~Hgv Agency Law 《代理法》
#hpIyy%n agent 代理人;承销人
d`85P+Qen| agent of company 公司代理人
|P>|D+I0 agent's fee 代理人费;经纪费
XjxPIdX_H aggregate 总计;总数;总体数字
uWh|C9Y!A aggregate amount 总款额;总额
)9MrdVNv aggregate assets and liabilities 总体资产与负债
CldDr<k3 aggregate at constant price 按固定价格计算的总体数字
Mxo6fn6-46 aggregate demand 总需求
h!v/s=8c aggregate gross position 总持仓量
*
flW L aggregate limit 总限额
r?\|f:M3 aggregate of salaries tax 合计薪俸税
B=r0?%DX"1 aggregate performance 总体表现;总体业绩
TiQ^}5~M aggregate supply 总体供应
GYd]5`ri aggregate surplus 总盈余
?d4Boe0-a2 aggregate total 整体总额
NIaF 5z aggregate value 总值;合计价值
h20Hg|
aggregated basis 合计基准
^xt9pa$f aggregated net chargeable income 合计应课税入息实额
jM]d'E?ZLA aggregation 合并计算;合计;总和
ALfiR(! aggregation of incomes of husband and wife 夫妇入息合并计算
3^XVQS*** aggregation of property 财产的总和
ka#K
[qI agio 差价;贴水
t}VwVf<K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6%E~p0)i% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:\mRtVH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
k}HQq_Y(< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vu<#wW*9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U,'EF[t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n08;
< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;Xyte agreement for a settlement 授产协议
Q70bEHLA agreement for assignment 转让协议
.9OFryo agreement for sale 售卖协议;买卖协议
IfMpY;ow= agreement for sale and purchase 买卖协议
+1/b^Ac agreement for the payment of interest 支付利息协议
+qhnP$vIe agreement for the repayment of money 还款协议
JD ]OIh agreement of reinsurance 再保险协议
1Fs-0)s8 Agricultural Bank of China 中国农业银行
0vn[a,W<A air passenger departure tax 飞机乘客离境税
p0Gk j- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+RS$5NLH airport tax 机场税
5KJ%]B(H2 alcohol duty 酒精税
5/ * >v alienation 让与;让渡;转让
VRF6g|0; alimony 生活费;赡养费
L%XXf3;c All Ordinaries Index [AOI] 所有普通股指数
` 5#hjLe all risks 全险;综合险
~p\n&{P0 All Sales Record for Stock Market 《股票市场成交报告》
{OCJ(^8i Allied Capital Resources Limited 新联财务有限公司
qU -!7=}7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nVXg,Jl allocation letter 拨款信件
:Jk33 N4y0 allocation of fund 分配款项;预留款项
tFiR!f) allocation of profit 利润分配;溢利分配
3{e'YD~hP allocation warrant 拨款令
g_vm&~U/' allotment 分配;配股
[x5mPjgw allotment notice 股份配售通知;配股通知
w4,]2Ccn. allotment of shares 股份分配
[Tp%"f1 allowable 可获宽免;免税的
m6i%DE allowable business loss 可扣除的营业亏损
J(e7{aRJ9 allowable expenses 可扣税的支出
hg8Be6G< allowance 免税额;津贴;备抵;准备金
DvYwCgLR allowance for debts 债项的免税额
s/t11; allowance for depreciation by wear and tear 耗损折旧免税额
4-V)_U#8 allowance for funeral expenses 殡殓费的免税额
+ubnx{VC allowance for inflation 为通货膨胀而预留的款项;通胀准备金
jgq{pZ#E allowance for repairs and outgoings 修葺及支出方面的免税额
hVM2/j allowance to debtor 给债务人的津贴
r|fO7PD alteration of capital 资本更改
5)`h0TK alternate trustee 候补受托人
('4wXD]C amalgamation 合并
,9\Snn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K6B4sE ambit of charges 征税范围;收费范围
8teJ*sz amended valuation 经修订的估值
.YR8v1Cp American Commodities Exchange 美国商品交易所
'I v_mig American Express Bank Limited 美国运通银行
MMgx|" American Stock Exchange 美国证券交易所
B |&F%P0: amortization 摊销
a$$ Wt<&Y amount due from banks 存放银行同业的款项
QPs:R hV7 amount due from banks abroad 存放海外银行同业的款项
[7.agI@= amount due from holding companies 控股公司欠款
YE\K<T
jH amount due from local banks 存放本港银行同业的款项
'$[Di'*; amount due to banks 银行同业的存款
`Mk4sKU\a amount due to banks abroad 海外银行同业的存款
qfrNi1\9- amount due to holding companies 控股公司存款
^A!$i$NON amount due to local banks 本港银行同业的存款
`WnQ amount due to outport banks 外埠银行同业的存款
LuS+_|]x amount for note issue 发行纸币的款额
k ZxW"2 amount of bond 担保契据的款额
k>5 O`Y: amount of consideration 代价款额
J +q|$K6 amount of contribution 供款数额
YeyGN amount of indebtedness 负债款额
mmP U
amount of principal of the loan 贷款本金额
Pl78fs"L@ amount of rates chargeable 应征差饷数额
]?&FOzN5$P amount of share capital 股本额
D:JS)+] amount of sums assured 承保款额
/:p8I6; amount of variation 变动幅度
:1;Q(9:v amount of vote 拨款数额
d!V$Y}n amount payable 应付款额
sV2iITFp amount receivable 应收款额
;:OsSq& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FN?3XNp. analysis 分析
`R+,1"5 = ancillary risk 附属风险
[@G`Afaf annual account 周年帐目;周年帐目报表;年度决算;年结
"U8S81' annual accounting date 年结日期
EB,4PEe: annual allowance 每年免税额;年积金;年度津贴;年津
1'O0`Me># annual balance 年度余额
Im)EDTm$ annual disposable income 每年可动用收入
zF: j annual estimates 周年预算
Uu'dv#4Iw annual fee 年费
<3Gqv9Y& annual general meeting 周年大会
:=fvZA WD annual growth rate 年增率;每年增长率
iM5vrz`n annual long-term supplement 长期个案每年补助金
hs(W;tR@W annual pensionable emolument 可供计算退休金的年薪
; LMWNy4 annual report 年报
Wi$dZOcSJ Annual Report on the Consumer Price Index 《消费物价指数年报》
FjFwvO_. annual return 周年报表;周年申报表;每年报税表格
Fo}7hab Annual Return Rules 《周年报表规则》
~xDw*AC- annual review of consumer prices 每年消费物价回顾
x_!ZycEa annual roll-forward basis 逐年延展方式
T)SbHp Y annual salary 年薪
^E,1V5 annual statement 年度报表;年度决算表
O3qM1-k}S 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
Eju~}:Lo annuitant 年金受益人
WG5W0T_ annuity 年金
fdv`7u+}a annuity contract 年金合约
ROdK8*jL annuity on human life 人寿年金
_^\$"nw antecedent debt 先前的债项
v>mn/a ante-dated cheque 倒填日期支票
XUmR{A anticipated expenditure 预期开支
v(O=IUa anticipated net profit 预期纯利
lddp^ #f anticipated revenue 预期收入
cdTsRS;E anti-inflation measure 反通货膨胀措施
XsL#;a C anti-inflationary stance 反通货膨胀立场
Vmi{X b]< apparent deficit 表面赤字
~uj;qq apparent financial solvency 表面偿债能力
ln<]-)&C apparent partner 表面合伙人
L*]0"E application for personal assessment 个人入息课税申请书
Xy7Z38G application of fund 资金应用
jd:B \%#![ application to release as liquidator and to destruct the books of accounts and documents
*>."V5{;S 申请免除清盘人职务及毁灭帐簿与文件
H%}IuHhN) appointed actuary 委任精算师
'\~^TFi appointed auditor 委任核数师;委任审计师
0LL c 1t>} appointed trustee 委任的受托人
Zyye%Ly appointer 委任人
|vILp/"9=W apportioned pro rata 按比例分摊
%*W<vu>H apportionment 分配;分摊
50~K,Jx6B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^gYD*K!* apportionment formula 分摊方程式
CxF-Z7 ' apportionment of estate duty 遗产税的分摊
~cqryr9
appraisal 估价;评估
P Sx304 appreciable growth 可观增长
g/Wh,f3 appreciable impact 显着影响
c`G&KCw)d appreciable increase 可观增长
'2nqHX
D appreciation 增值;升值
e3m*i}K} appreciation against other currencies 相对其他货币升值
A3{0q>CC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ziEz.Wn" appreciation tax 增值税
kXc25y'blP appropriation 拨款;拨用;拨付
Q0cRH"!: appropriation account 拨款帐目
lE5v-z? &| Appropriation Bill 拨款法案
ycr"Y| appropriation-in-aid system 补助拨款办法
XL5Es:"+?S approved assets 核准资产
0 f/.>1M= approved basket stock 认可一篮子证券
%2l7Hmp4H approved budget 核准预算
uT_!'l$fr approved charitable donation 认可慈善捐款
!#x= JX approved charitable institution 认可慈善机构
!GK$[9 approved currency 核准货币;认可货币
${hz e<g approved estimates 核准预算
p{Sh F. approved estimates of expenditure 核准开支预算
?mYYt]R approved overseas insurer 核准海外保险人
K : LL_, approved overseas trust company 核准海外信托公司
J5yidymrpW approved pooled investment fund 核准汇集投资基金
E4[}lX} approved provident fund scheme 认可公积金计划
)TmtSSS approved provision 核准拨款
>-)h|w i approved redeemable share 核准可赎回股份
%[QV,fD'E approved regional stock 认可地区性证券
}e]f approved retirement scheme 认可退休金计划
39TT{>?`w approved subordinated loan 核准附属贷款
O'DW5hBL0 arbitrage 套戥;套汇;套利
uCP>y6I arbitrageur 套戥者;套汇者
rrBAQY|. arbitrary amount 临时款项
KMK`F{ arrangement 措施;安排;协定
7^:4A' arrears 欠款
;LwqTlJ*[L arrears of pay 欠付薪酬
Nt -<W+, arrears of revenue 逾期未收税款;逾期未收的帐项
yL1bS|@ articles of association 组织章程;组织细则;组织章程细则
$u9]yiY.{ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
s0W2?!>) ascertainment of profit 确定利润
O#kq^C} "Asia Clear" “亚洲结算系统”
=VP=|g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[_6 &N. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'mM jjG9 Asian Development Fund [ADF] 亚洲发展基金
}_OM$nzj Asian dollar bond 亚洲美元债券
fI|[Z+" Asian dollar market 亚洲美元市场
u{f*
M,k Asian dollar rate 亚洲美元利率
)Y]/^1hx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5#JJ? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;/8 {N0 asked price 沽盘;喊价;索价;卖方报价
[=TCEU{"~ assessable income 应评税入息
~H6;I$e[ assessable loss 应评税亏损
\h{r;#g assessable profit 应评税利润
|M~ON= assessable value 应评税值
%y`7);.q assessed profit 估定利润
yy2I2Bv assessed value 经评估价值
cu7(. assessment 评税;评定;估价;评税单
Q(@IK&v assessment number 评税编号;估价编号
D!LX?_cD1i assessment of additional tax 补加税评税
wz
/GB8P assessment of performance 业绩评估;实绩评价
P=8>c'Q Assessor 评税主任
F?4(5 K asset price bubbles 资产价格泡沫
-uR72f asset-backed securities 具资产保证的证券
jUMf6^^ assets accretion 资产增值
H{G{H=K_ assets and liabilities 资产与负债
]B4}eBt5)@ assets betterment statement 资产递增表;资产改进表
%i0\1hhV< assets lending 实物放款;有抵押贷款
@xWdO,# assets of the company passing on the death 死者去世时转移的公司资产
#`SD$; assets pledged as security for liabilities 用作负债抵押的资产
KLQ!b,=q assets portfolio 资产投资组合
9IZu$- assets price 资产价格
QLq@u[A assets quality 资产质素
8Jr?ZDf` assets realization 资产变现
8<#U9] assets refinancing arrangement 资产再集资安排
)NW6?Pu" assets securitization 资产证券化
4sFv?W assets situated outside Hong Kong 在香港以外地方的资产
":W%,`@$ assets stripping 削减资产;拆卖资产
GH4iuPh] assets value 资产值
!.X.tc assignee 承让人
~6[*q~B assignment 转让;转让书;转让契
sq0 PBEqq assignment of interest 权益转让
<G3&z#]#4 assignment of letters patent and trade mark 专利证书及商标转让
uOi&G:= assignment of property 物业转让;物业转让书
r.3KPiYK assignment right 转让权
/.Jb0h[W1 assignor 转让人
*,WP,-0 associate 有联系的人;有关连人士;相联者;合伙人;联系人
gUax'^w;V; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
U8QX46Br associate member 附属会员
CnF |LTi associated body corporate 相联法人团体
"5|Lz) = associated company 相联公司;联属公司
#Z!b G?=" associated corporation 相联法团
uQCo6"e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WMuD}s 公认会计师公会〔英国〕
MtmOUI&' Association of Futures Exchange Brokers 香港期货经纪协会
j|_E$L A\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
l}g;'9ZB association of underwriters 承保人组织
(k"_># % assumption of control 接管
)LHj+B assurance 担保;保险;转易;转易书
'3(l-nPiG^ assurance of interest 权益的转易
arZ@3]X%a at 19XX price 按一九XX年价格计算
,TC;{ $O5 at a discount 按赔价计算;按贴水价格计算;打折扣
x8#ODuH at a premium 按溢价计算;按升水价格计算
SAv<& at call 通知付款;按通知
773/#c at constant market price 按固定市价计算
{bNXedZ\ at constant price 按固定价格计算
omX?Bl at cost 按成本计算
8\ha@&p at current market price 按当时市价计算;按现时市价计算
QBJ3iQs1 at current price 按当时价格计算;按现时价格计算
<fO4{k*& at factor cost 按要素成本计算;按生产要素成本计算
_%@=Uc6V at money-of-the-day price 按付款当日价格计算
x%>
e)L< at or better 按指定或较佳价位〔买卖指令〕
90N`CXas at par 按面值计算;平价
(Ye>Cp+] at sight 见票即付
jx`QB')kX at the close 按收市盘
3K0tC= at the opening 按开市盘
`iShJz96 attestation 见证;见证条款
JC;^--0(z at-the-money option 平价期权
u' Qd, attorney 受权人;受托代表人
Xh+ia#K attornment 新拥有人承认书
hZ\+FOx; attributable profit 可归属利润
8nNsrat attributable share value 可归属股份价值
C'mL& Auckland Stock Exchange 奥克兰证券交易所
H}0dd" auction 拍卖
u=+q$Q] auctioneer 拍卖商
,w)p"[^b audit 审计;核数
,d,\-x-+/ Audit Commission 审计署
f^Bc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dfj\RIV8 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〕
MQ/
A]EeL audit review 帐目审查
adEJk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q 2?X"! audited account 审计帐目;经审计的帐目
6vzk\n audited annual account 经审计的周年帐目
\>/M .2 audited balance sheet 经审计的资产负债表
HRa@ auditor 核数师;核数主任;审计师
rp34?/Nz auditor's certificate 核数师证明书;审计师证明书
xycH~ ? auditor's report 核数师报告;审计师报告
Z+:D)L Aussie bond 澳元债券
[Gr*,nVvB austerity budget 紧缩预算
kMxazx1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tJI,r_ Australia All Ordinaries Index 澳洲所有普通股票指数
w5C*L)l Australian Dollar [AUD] 澳元
BNGe
exs@ Australian Options Market 澳大利亚期权市场
3ha|0[r9 Australian Securities Commission 澳洲证券事务监察委员会
-\$`ic$"1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Kf,-4) Australian Stock Exchange 澳大利亚证券交易所
TW&DFKK` Austrian Schilling [ATS] 奥地利先令
JN3cg authentication 认证;鉴证
``Q2P% authority to purchase 委托购买证;委购书
7YIK9edP authorization 认可;核准;授权;授权书
'C+;r?1!h authorization by direction 指示授权
Yn51U6_S authorization by instruction 指令授权
&%aXR A#+ authorization by warrant 令状授权
vlWw3>4 authorization of unit trust 单位信托的认可
!UBO_X%dz authorized agent 指定代理人
V1=*z authorized capital 法定资本
=H]F`[B= authorized clerk 出市员
?h\mk0[ authorized dealer 认可交易商
Bd0eC#UGkQ authorized financial institution 认可财务机构
D #2yIec authorized fund 认可基金
o,Z{ w" authorized fund house 获授权的基金公司;认可基金公司
*iXe^ <6v authorized institution 认可机构
N> Jw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zzpZ19"`1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^+70<#Xc authorized insurer 获授权保险人;获认可承保人
"
BTE authorized investment 特准投资项目
2-If]Fc authorized person 获授权人
]hw-Bu\{ authorized representative 获授权代表
p
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authorized share capital 法定股本
M++0zhS automated quotation system 自动报价系统
y&T&1o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(g8*d^u#PO 自动交易系统〔香港期货交易所有限公司〕
tl8O6`<Z automatic adjustment mechanism 自动调整机制
+RZ~LA\+ automatic adjustment system 自动调整系统
=ZYThfAEw Automatic Clearing House 自动票据交换所
Y#V8(DTyH automatic exchange rates accumulation system 自动化汇率累集系统
P<dy3; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VkmRh,T automatic teller machine [ATM] 自动柜员机
D@Da0 autopay 自动转帐
J@"utY6N available assets 可用资产
t@zdmy available fiscal reserve 现存财政储备
'w/qcD- available profit 可用利润
2i=H"('G)+ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
PK6iY7Qp) average 平均;平均数;海损
#} ,x @]p average basic salary 平均基本薪金
~XM[>M\qB average consumer expenditure 平均消费开支;一般消费开支
8}p8r|d!ls average cost 平均成本
<EX7WA average cost of land production 增辟土地平均成本
|(IO=V4P average daily turnover 平均每日成交额
0OZ Mlt%z average daily wage rate 平均每日工资率
h,t|V}Wb average expenditure pattern 平均开支模式
.=RlOK average growth rate 平均增长率
!F4;_A`X average net fixed assets 固定资产平均净值
JMV50 y average of relatives 相对价格平均数
!AN^ ,v]D average price 平均价格
+JdZPb average propensity to consume 平均消费倾向;一般消费倾向
{Q(}DI average propensity to save 平均储蓄倾向;一般储蓄倾向
:>3=gex@^0 average rate 平均率
_ *(bmJM average revenue 平均收入;平均收益
gvavs+H% average stock 平均库存;平均存货
cA`4:gp average yearly rent 平均年租
~4 #B'Gy[ avoidance of double taxation 避免双重课税
:Hy] avoidance of tax 避税