A:
d @m\f A share A股;甲类股份
F.68iN} abatement of tax 减税;减扣免税额
qIz}$%!A ABN AMRO Bank N.V. 荷兰银行
mf$Sa58 above-the-line expenditure 线上项目支出;经常预算支出
g
&*mozs above-the-line receipt 线上项目收入;经常预算收入
CG.,/]_ ABSA Asia Limited 南非联合亚洲有限公司
i@XB&;*c\ absolute change 绝对数值变更
P<vo;96JT absolute expenditure 实际开支
##v`(#fu absolute guideline figure 绝对准则数字
;?zF6zvQ absolute interest 绝对权益
07FT)QTE absolute order of discharge 绝对破产解除令
fCg@FHS&^ absolute profit margin 绝对利润幅度
';Nu&D#Ph absolute value 实值;绝对值
St+ "ih% absolutely vested interest 绝对既得权益
^zgacn absorbed cost 已吸收成本;已分摊成本
?,>5[Ha^? absorption 吸收;分摊;合并
8TW5(fl absorption rate 吸收率;摊配率;分摊率
zSKKr?{ ACB Finance Limited 亚洲商业财务有限公司
GB=bG%Tb acceptable form of reciprocity 合理的互惠条件
=HS4I.@c_5 acceptable rate 适当利率;适当汇率
[ZD[a6(94 acceptance agreement 承兑协议
hXc}r6<B acceptance for honour 参加承兑
jQ|:I7y acceptor 承兑人;接受人;受票人
e?P%wqB acceptor for honour 参加承兑人
(xu=% accident insurance 意外保险
C B/r]+4 Accident Insurance Association of Hong Kong 香港意外保险公会
J+|/-{g accident insurance scheme 意外保险计划
-x{&an= accident year basis 意外年度基准
6A?8tm/0 accommodation 通融;贷款
t0.;nv@A0 accommodation bill 通融票据;空头票据
]+ZM/'X accommodation party 汇票代发人
0p `")/ account balance 帐户余额;帐户结余
ke\[wa_!6b account book 帐簿
_4v"")Xe account collected in advance 预收款项
!VRo*[yD@ account current book 往来帐簿
TM-Fu([LMV account of after-acquired property 事后取得的财产报告
AuXs B account of defaulter 拖欠帐目
W~yLl% account payable 应付帐款
j;+["mi
account payee only [A/C payee only] 只可转帐;存入收款人帐户
`BjR.xMv account receivable 应收帐款
j`9Qzi1 account receivable report 应收帐款报表
5{X*a account statement 结单;帐单;会计财务报表
A?r^V2+j account title 帐户名称;会计科目
NH4?q!'G accountant's report 会计师报告
SO_>c+Dw Accountant's Report Rules 会计师报告规则
s4bv;W accounting and auditing procedure 会计与审计程序;会计与核数程序
#Kl}= 1
4 Accounting Arrangements 《会计安排》
[,b)YjO~Xd accounting basis 会计基础
QZ~0o7 accounting by Official Receiver 破产管理署署长呈交的帐目
;{gT=,KQ` Accounting Circular 《会计通告》
O1'K>teF% accounting class 会计类别
Kp&3=e;vn{ accounting date 记帐日期;会计结算日期
W-m"@<Z accounting for money 款项核算
E30Z`$cz: Accounting Officer 会计主任
iD714+N( accounting period 会计报告期;会计期
`XgFga) accounting policy 会计政策;会计方针
B`1kG Ex . accounting practice 会计惯例
?-,6<K1 accounting principle 会计准则
8kH<$9 accounting record 会计记录
3+V#[JBJv accounting report 会计报告
`[Sl1saZ$S Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(A4&k{C_ Accounting Society of China 中国会计学会
e2wvc/gG6 accounting statement 会计报表
^V.'^=l accounting system 会计制度;会计系统
h/?6=D{ accounting transaction 会计事项;帐务交易
Mq'IkSt' accounting treatment 会计处理
vxVOcO9< accounting year 会计年度
>f@ G>H)+ accretion 增值;添加
y\,f6=%k accrual 应计项目;应累算数目
`ET& VV accrual basis 应计制;权责发生制
oM-[B h]A accrual basis accounting 应计制会计;权责发生制会计
O aaH$B accrue 应累算;应计
D5L{T+}Oi% accrued benefit 应累算利益
i*CnoQH accrued charges 应计费用
)4m_Ap\ accrued cumulative preference share dividend 应累算的累积优先股股息
d.AC%&W accrued expenses 应累算费用
WFDCPQ@ accrued interest payable 应付利息;应计未付利息
7&|6KN}c accrued interest receivable 应收利息;应计未收利息
J@Yj\9U accrued right 累算权益
4K7{f+T accruing profit 应累算的利润
#&BS
?@ accumulated fiscal reserve 累积财政储备
niz 'b]] + accumulated profit 累积利润;滚存溢利
wE6A
7\k% accumulated reserve 累积储备
#xp(B5 accumulation of surplus income 累积收益盈余
oKa>.e7. acquired assets 既得资产
g "*;nHI D acquisition 收购;购置;取得
H=<LutnZ acquisition cost 购置成本
F#|Z# Mu acquisition expenses 购置费用
mNDuwDd$S acquisition of 100% interest 收购全部股权
hB>^'6h+ acquisition of control 取得控制权
W;TJenv acquisition of fixed assets 购置固定资产
H1&RI4XC acquisition of shell “买壳”
?1w"IjUS acquisition price 收购价
ag;dc act of God 天灾
FN\GE\H acting partner 执事合伙人
pkk4h2Ah active market 买卖活跃的市场;交投畅旺的市场;旺市
"dtlME{Bx active partner 积极参与的合伙人
(a#pvEY active trading 交投活跃
0Oap39 actual circulation 实际流通
Y;_T=L actual cost 实际成本
-Qb0:]sV# actual expenditure 实际开支;实际支出
J\A8qh8 actual income 实际入息;实际收入;实际收益
/b%Q[
Ck_ actual market 现货市场
I`^Y Abnb actual price 现货价;实际价格
X"<|Z]w actual profit 实际利润
@GeHWv actual quotation 实盘;实际价位;实际报价
:1_mfX actual year basis 按实际年度计算
bV6V02RF actuals 实货
2Y+:,ud\ actuarial investigation 精算调查
ri=+(NKo- actuarial principle 精算原则
doLNz4W actuarial report 精算师报告
wW5Yw
i Actuarial Society of Hong Kong 香港精算学会
i/$SN-5}1 actuarial valuation 精算师估值
B*79qq actuary 精算师
zy>}L # ad referendum agreement 暂定协议;有待覆核的协定
.8H}Lf\ ad valorem duty 从价税;按值征税
-oh7d$~ ad valorem duty system 从价税制
8xTix1u0 ad valorem fee 从价费
vYnftJK& ad valorem tariff 从价关税
>>7aw" 0 additional allowance 额外免税额
BY(
eV! additional amount for unexpired risk 未过期风险的额外款额
^yVl"/ additional assessable profit 补加应评税利润
uJ8{HB additional assessment 补加评税
-J?~U2 additional commitment 额外承担
D=&K&6rr additional commitment vote 额外承担拨款
?,XC=} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9@y3IiZ"} additional dependent parent allowance 供养父母额外免税额
2w4MJ,Uw additional provision 额外拨款
ri+U0[e3 additional stamp duty 附加印花税
0roCP=; additional tax 补加税罚款;补加税款
QO,+ps< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Ac\W\=QvB adjudged bankrupt 被裁定破产
!^v\^Fc adjudicated bankrupt 裁定破产人
+)gB9DoK adjudication fee 裁定费;评定印花税额手续费;评估契据费
I7G,`h+H adjudication of bankruptcy 裁定破产;宣告破产
xZ+]QDKC adjudication of insolvency 裁定无力偿还债务
_B$"e[:yX adjusted actual 经调整的实数;调整后的实数
=bL{i&& adjusted current assets 经调整的流动资产;调整后的流动资产
.
#U}q 7X adjusted figure 经调整的数字;调整后的数额
0p3vE,pF adjusted liabilities 经调整的负债;调整后的负债
'{VM>Q adjusted loss 经调整的亏损;调整后的亏损
M[s\E4l:t adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
d+5:Qrr adjusted profit 经调整的利润;调整后的利润
zH=hIVc adjusted surplus 经调整的盈余额;调整后的盈余额
Dl A Z"C adjusted value 经调整的价值;调整后的价值
# ZTLrq5b adjustment 调整;修订;理算〔保险〕
K\^&+7&zVg adjustment centre 调剂中心
t.U{Bu
P adjustment lag 调整过程的时间差距;调整时差
9,WG!4:+W
adjustment mechanism 调整机制
.$wLLE^* adjustment of loss 亏损调整
hk;bk?:m adjustment process 调整过程;调整程序
H.~bD[gA adjustment range 调整幅度
3_zSp.E\l administered exchange rate 受管制汇率
D9o*8h2$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Tb7r6 administration expenses 行政费用
_6rKC*Pe1 administration fee 手续费;行政费
98UlNP administration in bankruptcy 破产管理
h=[-Er'B administration order 遗产管理令
#T"64%dX administrator 管理人;遗产管理人
QJSr:dP4dG administrator of the estate 遗产管理人
(\vXA4Oa, admission of debt 债项承认书
} yq admission of proof 接纳债权证明
euZI`*0 advance 放贷款项;垫付款项;预支款项;预付款项
^'W%X advance account 暂支帐目;预付款帐户
x+^Vg3 q advance compensation 预付补偿金
4_Y!el H) advance from shareholder 股东垫款
5;Ia$lm=y advance pending reimbursement 预支以待日后付还
%6i=lyH- advanced economy 先进经济体系
`~nCbUUee advancement 预付;预付财产
=]b9X7} advances warrant 垫款令
61:9(*4~!F advancing 贷出
C3.=GRg~l adverse balance 逆差
hdg<bZk: adverse exchange 逆汇
v[L[A3`"/ advertisement addressed to shareholders 在报章刊登的致股东通告
P)1EA; advice for collection 托收通知书
HNMBXXf,B advice of drawing 提款通知书;汇票通知书
6"%2,`Nu advice of payment 付款通知
\h#9oPy Advisory Committee [Securities and Futures Commission]
(\&
62B1 谘询委员会〔证券及期货事务监察委员会〕
Vp7b4n< Advisory Committee on Diversification 经济多元化谘询委员会
zlkWU affidavit 誓章;遗产申报誓章
@L8;VSI affidavit of no receipt 述明无收款的誓章
Z4@y?fv7s affiliate 联号;联营公司;附属公司
"L@g3g?|` affiliated company 附属公司;联号;联营公司
=4> @8=JA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bQ.nFa'] affordability 负担能力
qZbHMTnT6 African Development Bank [AfDB] 非洲开发银行
e5OVq
, after-acquired property 事后取得的财产
X6kaL3L} after-hours dealing 市后交易
|Puj7Ru after-tax profit 税后盈利;税后利润;税后溢利
0jTMZ<&zZ agency agreement 代理协议
=|V"#3$f agency expenses 代理机构的开支
e &Rb agency fee 代理费
4 J8Dh;a` Agency Law 《代理法》
Cuv|6t75' agent 代理人;承销人
XhA4:t agent of company 公司代理人
L[. <o{ agent's fee 代理人费;经纪费
rr )/`Kmv% aggregate 总计;总数;总体数字
26PD[af64O aggregate amount 总款额;总额
x4 hO$3o aggregate assets and liabilities 总体资产与负债
`]{Psc6_= aggregate at constant price 按固定价格计算的总体数字
|j#
^@R aggregate demand 总需求
ccMd/ aggregate gross position 总持仓量
[q"NU&SX aggregate limit 总限额
AT ymKJ aggregate of salaries tax 合计薪俸税
<<<NXsH aggregate performance 总体表现;总体业绩
(&c,twa~ aggregate supply 总体供应
GNZ#q)qT aggregate surplus 总盈余
{(0Id ! aggregate total 整体总额
fTgbF{?xh aggregate value 总值;合计价值
}4KW@L[g aggregated basis 合计基准
zbg+6qs}) aggregated net chargeable income 合计应课税入息实额
8Fx]koP. aggregation 合并计算;合计;总和
mu>] 9ZW aggregation of incomes of husband and wife 夫妇入息合并计算
A]xCF{*)& aggregation of property 财产的总和
. s-5N\ agio 差价;贴水
xB,/dMdTj Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e5L1er;6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
iAHZ0Du 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2@*<9-9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Tzf$*Uje3 《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》
O!
(85rp/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H &fTh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nX 8B;*p6b agreement for a settlement 授产协议
+.K*n& agreement for assignment 转让协议
r\RFDj agreement for sale 售卖协议;买卖协议
D!me%; agreement for sale and purchase 买卖协议
D 2$^" agreement for the payment of interest 支付利息协议
K1-+A2snhV agreement for the repayment of money 还款协议
#G~wE*VR$ agreement of reinsurance 再保险协议
k.Gl4
x Agricultural Bank of China 中国农业银行
oX{@'B air passenger departure tax 飞机乘客离境税
9tAE#A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B!iFmkCy airport tax 机场税
UOJ*a1BM alcohol duty 酒精税
kwc*is alienation 让与;让渡;转让
23k)X"5 alimony 生活费;赡养费
oN ;-M-( All Ordinaries Index [AOI] 所有普通股指数
pU@YiwP"]x all risks 全险;综合险
IywiCMjH All Sales Record for Stock Market 《股票市场成交报告》
V8T#NJ Allied Capital Resources Limited 新联财务有限公司
S*s:4uf all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J@gm@ jLc allocation letter 拨款信件
K4Y'B
o4 allocation of fund 分配款项;预留款项
$E @ouX? allocation of profit 利润分配;溢利分配
0<3E allocation warrant 拨款令
AHWh}~Yi allotment 分配;配股
X98#QR#m allotment notice 股份配售通知;配股通知
BjB&[5?z allotment of shares 股份分配
"]<w x_!+} allowable 可获宽免;免税的
6+?wnp- allowable business loss 可扣除的营业亏损
4uPH allowable expenses 可扣税的支出
H7}g!n? allowance 免税额;津贴;备抵;准备金
>~^`5a`$uI allowance for debts 债项的免税额
T?#s'd allowance for depreciation by wear and tear 耗损折旧免税额
nfa_8 allowance for funeral expenses 殡殓费的免税额
\#2
s4RCji allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[\a:4vDAbi allowance for repairs and outgoings 修葺及支出方面的免税额
cB<O.@ allowance to debtor 给债务人的津贴
]2PQ X4t0 alteration of capital 资本更改
eX@v7i,} alternate trustee 候补受托人
jQ)L pjS1 amalgamation 合并
U Q)!|@& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/Bh> ambit of charges 征税范围;收费范围
HS(U4 amended valuation 经修订的估值
F:S"gRKz American Commodities Exchange 美国商品交易所
G"{4'LlA American Express Bank Limited 美国运通银行
\Vz,wy%- American Stock Exchange 美国证券交易所
2'Y{FY_Z amortization 摊销
PY2[S[ amount due from banks 存放银行同业的款项
dK`(BA{`3 amount due from banks abroad 存放海外银行同业的款项
n
3h^VQ*]G amount due from holding companies 控股公司欠款
<8*A\& amount due from local banks 存放本港银行同业的款项
<5M_EJp amount due to banks 银行同业的存款
z>7=k`x`: amount due to banks abroad 海外银行同业的存款
}'v{dK amount due to holding companies 控股公司存款
%uj[ ` amount due to local banks 本港银行同业的存款
.(JE-upJ" amount due to outport banks 外埠银行同业的存款
WX ,p`>n amount for note issue 发行纸币的款额
;eP_;N5+J amount of bond 担保契据的款额
Q7L)f71i amount of consideration 代价款额
*/4tJG1U amount of contribution 供款数额
@K7ebYr? amount of indebtedness 负债款额
"cNg: amount of principal of the loan 贷款本金额
WejyYqr34- amount of rates chargeable 应征差饷数额
k~{Fnkt amount of share capital 股本额
$.``OxJk% amount of sums assured 承保款额
[#IBYJ.6 amount of variation 变动幅度
lQh~Q<[ge amount of vote 拨款数额
40R"^* amount payable 应付款额
VZHr-z$6n amount receivable 应收款额
Bpm,mp4g\# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0e)lY='^_ analysis 分析
>CH ancillary risk 附属风险
xUQdVrFU annual account 周年帐目;周年帐目报表;年度决算;年结
'^e0Ud, annual accounting date 年结日期
g
,`F<CF9 annual allowance 每年免税额;年积金;年度津贴;年津
QjI#Cs}w annual balance 年度余额
b/z'`?[ annual disposable income 每年可动用收入
l},dQ4R annual estimates 周年预算
ijE<spG annual fee 年费
CcBQo8!G annual general meeting 周年大会
ccRlql( annual growth rate 年增率;每年增长率
x!OWJ/O annual long-term supplement 长期个案每年补助金
J`4Z<b53 annual pensionable emolument 可供计算退休金的年薪
Y$>+U annual report 年报
PL9<*.U"= Annual Report on the Consumer Price Index 《消费物价指数年报》
j,\tejl1 annual return 周年报表;周年申报表;每年报税表格
'^8g9E.4K Annual Return Rules 《周年报表规则》
#]k0Z~Bl annual review of consumer prices 每年消费物价回顾
U[IQ1AEr annual roll-forward basis 逐年延展方式
[?A&xqO3 annual salary 年薪
[TP annual statement 年度报表;年度决算表
fn3*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
Ob7zu"zr annuitant 年金受益人
p@vpd annuity 年金
P`7ojXy annuity contract 年金合约
LFl2uV" annuity on human life 人寿年金
BQ).`f";d antecedent debt 先前的债项
:sU!PF[< ante-dated cheque 倒填日期支票
d:A\<F anticipated expenditure 预期开支
2@rp<&s anticipated net profit 预期纯利
WfRVv3Vm anticipated revenue 预期收入
jMTRcj];( anti-inflation measure 反通货膨胀措施
52da]BW< anti-inflationary stance 反通货膨胀立场
uPI v/&HA apparent deficit 表面赤字
K/!/M%GB6 apparent financial solvency 表面偿债能力
lB=(8. apparent partner 表面合伙人
,;9ak-$8p application for personal assessment 个人入息课税申请书
m"5{D*| application of fund 资金应用
~u};XhZ application to release as liquidator and to destruct the books of accounts and documents
\)FeuLGL9 申请免除清盘人职务及毁灭帐簿与文件
7F,07\c appointed actuary 委任精算师
^cB49s+{e appointed auditor 委任核数师;委任审计师
ixIh
T appointed trustee 委任的受托人
rH[5~U appointer 委任人
dz{#"No0 apportioned pro rata 按比例分摊
Ii|uGxEc apportionment 分配;分摊
pTc$+Z73 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#E*@/ p/ apportionment formula 分摊方程式
,?C|.5 apportionment of estate duty 遗产税的分摊
&/ \O2Aw8 appraisal 估价;评估
CR%D\I$o appreciable growth 可观增长
c$@`P appreciable impact 显着影响
d,zp`S appreciable increase 可观增长
VEL:JsY appreciation 增值;升值
FX{~" appreciation against other currencies 相对其他货币升值
" ]aQ Hh]f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=n> iQS appreciation tax 增值税
3X,]=f@_ appropriation 拨款;拨用;拨付
H0: iYHu appropriation account 拨款帐目
np<f, Appropriation Bill 拨款法案
es.jh appropriation-in-aid system 补助拨款办法
E~'q?LJOB approved assets 核准资产
7h(HG?2Y approved basket stock 认可一篮子证券
) ~ l\ approved budget 核准预算
1[26w_B3 approved charitable donation 认可慈善捐款
>`<Ued approved charitable institution 认可慈善机构
Mr$# e approved currency 核准货币;认可货币
eKL]E! approved estimates 核准预算
3Cq6h;!# approved estimates of expenditure 核准开支预算
^RY n8I approved overseas insurer 核准海外保险人
);0<Odw%. approved overseas trust company 核准海外信托公司
d\v$%0 approved pooled investment fund 核准汇集投资基金
elN{7: approved provident fund scheme 认可公积金计划
<FCj)CP% approved provision 核准拨款
suA+8}o] approved redeemable share 核准可赎回股份
:({-0&&_ approved regional stock 认可地区性证券
Ll008.# approved retirement scheme 认可退休金计划
r~8D\_=s approved subordinated loan 核准附属贷款
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arbitrage 套戥;套汇;套利
jjJc1 p0 arbitrageur 套戥者;套汇者
$KoPGgC[ arbitrary amount 临时款项
Ly#h|) arrangement 措施;安排;协定
~%olCxfO arrears 欠款
TX<e_[$\ arrears of pay 欠付薪酬
t#fs:A7P?} arrears of revenue 逾期未收税款;逾期未收的帐项
Xg|8".B)A articles of association 组织章程;组织细则;组织章程细则
D+bB G Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Nr>c'TH ascertainment of profit 确定利润
4JX`>a{< "Asia Clear" “亚洲结算系统”
/X(@|tk: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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? Asian Development Fund [ADF] 亚洲发展基金
3r,1^h Asian dollar bond 亚洲美元债券
G3 Idxs Asian dollar market 亚洲美元市场
6a "VCE] Asian dollar rate 亚洲美元利率
z7OZ4R: Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0!9?H1> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W,QnU d'N asked price 沽盘;喊价;索价;卖方报价
*>H M$.?Q assessable income 应评税入息
r]8wOu-' assessable loss 应评税亏损
Q%M'[L?[ assessable profit 应评税利润
+ ")qi= assessable value 应评税值
{DKXn`V assessed profit 估定利润
<C7M";54- assessed value 经评估价值
5*s1qA0^ assessment 评税;评定;估价;评税单
)e4WAlg8c assessment number 评税编号;估价编号
O"_erH\nk assessment of additional tax 补加税评税
2rK-X_} assessment of performance 业绩评估;实绩评价
h
Jfa_ Assessor 评税主任
.8u$z`j asset price bubbles 资产价格泡沫
"Y"t2l_n asset-backed securities 具资产保证的证券
FK4nz2&4 assets accretion 资产增值
A)b)ff , assets and liabilities 资产与负债
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assets betterment statement 资产递增表;资产改进表
hQgk.$g assets lending 实物放款;有抵押贷款
pFpQ\xc9$ assets of the company passing on the death 死者去世时转移的公司资产
kx"hWG4 assets pledged as security for liabilities 用作负债抵押的资产
"#mXsp-ut assets portfolio 资产投资组合
*u|lmALs assets price 资产价格
>P6^k!R1y assets quality 资产质素
/'8*aUa assets realization 资产变现
&{-oA_@ assets refinancing arrangement 资产再集资安排
M/::`yJQu assets securitization 资产证券化
Hs:4I assets situated outside Hong Kong 在香港以外地方的资产
{:};(oz)f assets stripping 削减资产;拆卖资产
k| _$R? assets value 资产值
*G%1_ assignee 承让人
_&k'j)rg assignment 转让;转让书;转让契
9f\aoVX assignment of interest 权益转让
47)+'` assignment of letters patent and trade mark 专利证书及商标转让
K;@RUy~ assignment of property 物业转让;物业转让书
9_M H assignment right 转让权
JcvHJ0X~a assignor 转让人
]FY?_DGOA associate 有联系的人;有关连人士;相联者;合伙人;联系人
jI*}y[o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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associate member 附属会员
%Y)PH-z associated body corporate 相联法人团体
5 {T9* associated company 相联公司;联属公司
EIq{C-( associated corporation 相联法团
q7 %=`l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
b>hBct} 公认会计师公会〔英国〕
i Q]T+}nn_ Association of Futures Exchange Brokers 香港期货经纪协会
<Um1h:^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fP^W"y association of underwriters 承保人组织
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U assumption of control 接管
f7EIDFX>pt assurance 担保;保险;转易;转易书
Zd[y+$> assurance of interest 权益的转易
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L at 19XX price 按一九XX年价格计算
T[Z <bW~0 at a discount 按赔价计算;按贴水价格计算;打折扣
2]of SdM at a premium 按溢价计算;按升水价格计算
,XWay%8{E at call 通知付款;按通知
HMEs8. at constant market price 按固定市价计算
?/`C~e<J at constant price 按固定价格计算
R`Ys;g/! at cost 按成本计算
SeRK7Q&_ at current market price 按当时市价计算;按现时市价计算
,_"7|z wb at current price 按当时价格计算;按现时价格计算
~6@c]: at factor cost 按要素成本计算;按生产要素成本计算
rE1np^z7 at money-of-the-day price 按付款当日价格计算
cM> G>Yzo at or better 按指定或较佳价位〔买卖指令〕
"K}W^J9v at par 按面值计算;平价
@1pW!AdN at sight 见票即付
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at the close 按收市盘
zer&`Vr at the opening 按开市盘
m6~ sKJV attestation 见证;见证条款
(c|$+B^* at-the-money option 平价期权
Jf%!I attorney 受权人;受托代表人
S7?f5ux attornment 新拥有人承认书
O+(. 29 attributable profit 可归属利润
fd!pM4"0 attributable share value 可归属股份价值
++J Bbuzj! Auckland Stock Exchange 奥克兰证券交易所
.XV]<)<K$ auction 拍卖
Ak\D6eHcB auctioneer 拍卖商
<'>d0:>N audit 审计;核数
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Audit Commission 审计署
(]zl$*k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ND9n1WZ&x 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
u):%5F/ audit review 帐目审查
mC{!8WC@k Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
wS F!Xx0 audited account 审计帐目;经审计的帐目
#K<=xP audited annual account 经审计的周年帐目
K]H"qG.K audited balance sheet 经审计的资产负债表
z. _C*c auditor 核数师;核数主任;审计师
d+YVyw.z auditor's certificate 核数师证明书;审计师证明书
Q8}TNJsU auditor's report 核数师报告;审计师报告
K%[}[.cW Aussie bond 澳元债券
1}n)J6m austerity budget 紧缩预算
)M&Azbu Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}2iKi(io* Australia All Ordinaries Index 澳洲所有普通股票指数
+YQ)}v Australian Dollar [AUD] 澳元
#"=yQZ6Y Australian Options Market 澳大利亚期权市场
MYDf`0{$_a Australian Securities Commission 澳洲证券事务监察委员会
(x1"uy7_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4t+/ Australian Stock Exchange 澳大利亚证券交易所
O)$N}V0 Austrian Schilling [ATS] 奥地利先令
WQIM2_=M authentication 认证;鉴证
GDo)6du authority to purchase 委托购买证;委购书
c"%_]7 authorization 认可;核准;授权;授权书
Gg}LC+Y authorization by direction 指示授权
?j&~vy= T authorization by instruction 指令授权
1eE]4Z4Q authorization by warrant 令状授权
JhMrm% authorization of unit trust 单位信托的认可
JL]k:i^`A authorized agent 指定代理人
dFI.`pB authorized capital 法定资本
m&3HFf authorized clerk 出市员
xvdnEaWe$ authorized dealer 认可交易商
2kp|zX( authorized financial institution 认可财务机构
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fhr authorized fund 认可基金
%4r!7X|O< authorized fund house 获授权的基金公司;认可基金公司
=XRgT1>e authorized institution 认可机构
.^9/ 0.g8t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XDrlJvrPL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)'K!)?&d authorized insurer 获授权保险人;获认可承保人
Y>dg10= authorized investment 特准投资项目
BZ\EqB authorized person 获授权人
|$.sB|_
N authorized representative 获授权代表
ZaNyNxbp>z authorized share capital 法定股本
5Re`D|8 automated quotation system 自动报价系统
{R1Cxt} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
v:J.d5 自动交易系统〔香港期货交易所有限公司〕
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k automatic adjustment mechanism 自动调整机制
^)C$8:@ automatic adjustment system 自动调整系统
9sO{1rF Automatic Clearing House 自动票据交换所
;K)?: automatic exchange rates accumulation system 自动化汇率累集系统
I).^,%>Z) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wEo-a< ( automatic teller machine [ATM] 自动柜员机
]mO+<{{4X autopay 自动转帐
jKb=Zkd available assets 可用资产
d9[6kQ] available fiscal reserve 现存财政储备
H z< M available profit 可用利润
Skk3M? Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
VvMU) average 平均;平均数;海损
Tl/Dq(8JH average basic salary 平均基本薪金
^Lg{2hjj average consumer expenditure 平均消费开支;一般消费开支
P :7l#/x_ average cost 平均成本
('o; M: average cost of land production 增辟土地平均成本
w=P<4bdT average daily turnover 平均每日成交额
{6=H/g=:i average daily wage rate 平均每日工资率
MeK\eZ\ average expenditure pattern 平均开支模式
9/X v&<Tn average growth rate 平均增长率
fbx;-He! average net fixed assets 固定资产平均净值
-fSKJo#}| average of relatives 相对价格平均数
i/O,`2 average price 平均价格
&' Nk2{ average propensity to consume 平均消费倾向;一般消费倾向
$CQwBsYb= average propensity to save 平均储蓄倾向;一般储蓄倾向
EbwZZSds1 average rate 平均率
C(%5,|6 average revenue 平均收入;平均收益
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<ye*& average stock 平均库存;平均存货
RfKxwo|M< average yearly rent 平均年租
Bu>yRL=* avoidance of double taxation 避免双重课税
'bY|$\I avoidance of tax 避税