A:
!X]8dyW A share A股;甲类股份
; b*i3*!g abatement of tax 减税;减扣免税额
_[t8rl ABN AMRO Bank N.V. 荷兰银行
eVJ^\z:4 above-the-line expenditure 线上项目支出;经常预算支出
GSi>l,y' above-the-line receipt 线上项目收入;经常预算收入
$=)gpPT ABSA Asia Limited 南非联合亚洲有限公司
#$E)b:xj absolute change 绝对数值变更
jo9gCP. absolute expenditure 实际开支
((bTwx absolute guideline figure 绝对准则数字
O$D?A2eI absolute interest 绝对权益
uOd&XW absolute order of discharge 绝对破产解除令
K\u_Ji]k absolute profit margin 绝对利润幅度
=n+ \\D absolute value 实值;绝对值
.X'p q5 absolutely vested interest 绝对既得权益
A%XX5* absorbed cost 已吸收成本;已分摊成本
cj$d=k~ absorption 吸收;分摊;合并
nS9wb1Zl absorption rate 吸收率;摊配率;分摊率
wNYg$d0M ACB Finance Limited 亚洲商业财务有限公司
X!>eiYK) acceptable form of reciprocity 合理的互惠条件
r@kP* acceptable rate 适当利率;适当汇率
|ZiC`Nt acceptance agreement 承兑协议
'V
(,.' acceptance for honour 参加承兑
ok{!+VCB5 acceptor 承兑人;接受人;受票人
esX)"_xf acceptor for honour 参加承兑人
M'L;N!1A accident insurance 意外保险
xr%#dVk Accident Insurance Association of Hong Kong 香港意外保险公会
Ln!A:dP}c- accident insurance scheme 意外保险计划
nB5zNyY4 accident year basis 意外年度基准
S6g<M5^R accommodation 通融;贷款
}ptq
)p accommodation bill 通融票据;空头票据
b~w=v_[(I accommodation party 汇票代发人
t e,[f account balance 帐户余额;帐户结余
}D;WN@], account book 帐簿
2oCkG~j account collected in advance 预收款项
_zMgoc7 account current book 往来帐簿
2VGg 6% account of after-acquired property 事后取得的财产报告
U*)m', account of defaulter 拖欠帐目
\r{W account payable 应付帐款
Iz@)!3h account payee only [A/C payee only] 只可转帐;存入收款人帐户
Fmr}o(q1 account receivable 应收帐款
yN6>VD{F account receivable report 应收帐款报表
e<cM[6H'D account statement 结单;帐单;会计财务报表
!.TLW account title 帐户名称;会计科目
+>\id~c( accountant's report 会计师报告
}H"kU2l Accountant's Report Rules 会计师报告规则
x@KZ] accounting and auditing procedure 会计与审计程序;会计与核数程序
S DLvi!y Accounting Arrangements 《会计安排》
B9,^mE# accounting basis 会计基础
~Z'w)!h accounting by Official Receiver 破产管理署署长呈交的帐目
>e,mg8u6$ Accounting Circular 《会计通告》
ep/Y^&$M accounting class 会计类别
c>"cX& accounting date 记帐日期;会计结算日期
ZJ*g))k7 accounting for money 款项核算
'#/G,%m<!i Accounting Officer 会计主任
kgi>}
% accounting period 会计报告期;会计期
[U/(<?F{( accounting policy 会计政策;会计方针
;j8)KC accounting practice 会计惯例
3?n>yS accounting principle 会计准则
oXXC@[??}N accounting record 会计记录
2*iIjw3g accounting report 会计报告
$*R/tJ. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T~_/Vi Accounting Society of China 中国会计学会
OTDg5:> accounting statement 会计报表
H1n1-!%d accounting system 会计制度;会计系统
W ~f(:: accounting transaction 会计事项;帐务交易
JM- t<. accounting treatment 会计处理
\>QF(J [8 accounting year 会计年度
GL{57 accretion 增值;添加
/3 B
$( accrual 应计项目;应累算数目
uocHa5J accrual basis 应计制;权责发生制
}a
AH accrual basis accounting 应计制会计;权责发生制会计
ig}A9j?] accrue 应累算;应计
NKb1LbnZ*y accrued benefit 应累算利益
\*f;X aa accrued charges 应计费用
%ru;;h accrued cumulative preference share dividend 应累算的累积优先股股息
,\2:/>2 accrued expenses 应累算费用
E.|-?xQ6 accrued interest payable 应付利息;应计未付利息
L2Pujk accrued interest receivable 应收利息;应计未收利息
9o*,P,j'} accrued right 累算权益
6(d }W2GP accruing profit 应累算的利润
Rp7ntI: accumulated fiscal reserve 累积财政储备
>9e(.6&2XZ accumulated profit 累积利润;滚存溢利
G6@M&u5RT accumulated reserve 累积储备
@f]{>OS accumulation of surplus income 累积收益盈余
A+J*e acquired assets 既得资产
_BdE<
!r acquisition 收购;购置;取得
0sca4G0{ acquisition cost 购置成本
Bw%Qbs0Q acquisition expenses 购置费用
,<BbpIQ2o acquisition of 100% interest 收购全部股权
*}k;L74| acquisition of control 取得控制权
^sN ( acquisition of fixed assets 购置固定资产
yeDsJ/L acquisition of shell “买壳”
^V$Ajt acquisition price 收购价
#jA[9gWI act of God 天灾
.
8N.l^0, acting partner 执事合伙人
FIxFnh3~ active market 买卖活跃的市场;交投畅旺的市场;旺市
Mj[f~ active partner 积极参与的合伙人
JRCrZW} active trading 交投活跃
>{\7&}gz actual circulation 实际流通
)XcOl7XLN actual cost 实际成本
%NL^WG: actual expenditure 实际开支;实际支出
;bHV actual income 实际入息;实际收入;实际收益
_=CZR7:O actual market 现货市场
!aO` AC=5u actual price 现货价;实际价格
[(1c<b2r actual profit 实际利润
9z)5Mdf1j actual quotation 实盘;实际价位;实际报价
w?kJ+lmOQy actual year basis 按实际年度计算
U!U$x74D5 actuals 实货
sBrI}[oyx actuarial investigation 精算调查
?T+q/lt4 actuarial principle 精算原则
ZaNQpH. actuarial report 精算师报告
4jD2FFG-
G Actuarial Society of Hong Kong 香港精算学会
F1L:,.e` actuarial valuation 精算师估值
a:QDBS2Llv actuary 精算师
rV08ad ad referendum agreement 暂定协议;有待覆核的协定
M%jPH ad valorem duty 从价税;按值征税
Y"A/^] ad valorem duty system 从价税制
]Oq[gBL"A ad valorem fee 从价费
.9Y)AtJTS ad valorem tariff 从价关税
y ]?V~% additional allowance 额外免税额
5j~$Mj` additional amount for unexpired risk 未过期风险的额外款额
NaX additional assessable profit 补加应评税利润
?QE,;QtpK additional assessment 补加评税
;2B{ 9{ additional commitment 额外承担
@E:,lA additional commitment vote 额外承担拨款
?-^~f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E@7J:|.)R additional dependent parent allowance 供养父母额外免税额
,#pXpAz/ additional provision 额外拨款
Um&(&?Xf additional stamp duty 附加印花税
^Q+g({
additional tax 补加税罚款;补加税款
{e|[%reSkg Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Z+@2"%W adjudged bankrupt 被裁定破产
YnLErJ adjudicated bankrupt 裁定破产人
\hCH>*x< adjudication fee 裁定费;评定印花税额手续费;评估契据费
{%_L=2n6 adjudication of bankruptcy 裁定破产;宣告破产
^o7;c [E` adjudication of insolvency 裁定无力偿还债务
c y8;@[#9 adjusted actual 经调整的实数;调整后的实数
-[-wkC8a adjusted current assets 经调整的流动资产;调整后的流动资产
RjN{%YkXe adjusted figure 经调整的数字;调整后的数额
0jEL<TgC adjusted liabilities 经调整的负债;调整后的负债
n=[/Z! adjusted loss 经调整的亏损;调整后的亏损
Yk=PS[f 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
KEWTBBg adjusted profit 经调整的利润;调整后的利润
>,td(= : adjusted surplus 经调整的盈余额;调整后的盈余额
hdrm!aBd adjusted value 经调整的价值;调整后的价值
z[Xd%mhjO adjustment 调整;修订;理算〔保险〕
P#AW\d^"B adjustment centre 调剂中心
K'GBMnjD adjustment lag 调整过程的时间差距;调整时差
/~3r;M adjustment mechanism 调整机制
H)n9O/u adjustment of loss 亏损调整
aA,!<^&} adjustment process 调整过程;调整程序
x&0vKo; adjustment range 调整幅度
S\;V4@<Kn administered exchange rate 受管制汇率
M3q|l7|9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MdW]MW{ administration expenses 行政费用
&Y }N|q- administration fee 手续费;行政费
irfp!(r administration in bankruptcy 破产管理
L*:jXmUM_~ administration order 遗产管理令
Mxv;k%l|E| administrator 管理人;遗产管理人
N0r16# -g administrator of the estate 遗产管理人
kBffF@{
admission of debt 债项承认书
j:VbrR admission of proof 接纳债权证明
d@qsdYu-* advance 放贷款项;垫付款项;预支款项;预付款项
*6VF
$/rP advance account 暂支帐目;预付款帐户
fZoHf\B]{ advance compensation 预付补偿金
Oeok; : advance from shareholder 股东垫款
`^)jLuyu
advance pending reimbursement 预支以待日后付还
/HaHH.e advanced economy 先进经济体系
vd[0X; advancement 预付;预付财产
`E>1>' advances warrant 垫款令
Ig
f&l`\ advancing 贷出
RNe^;
B adverse balance 逆差
P}4QQw adverse exchange 逆汇
.4E&/w+ advertisement addressed to shareholders 在报章刊登的致股东通告
h D/*h*}T> advice for collection 托收通知书
nR-YrR*k advice of drawing 提款通知书;汇票通知书
3xaR@xjS advice of payment 付款通知
cH&J{WeZa Advisory Committee [Securities and Futures Commission]
,LnII 谘询委员会〔证券及期货事务监察委员会〕
w9bbMx Advisory Committee on Diversification 经济多元化谘询委员会
;<ZLcTL affidavit 誓章;遗产申报誓章
r8xv#r 1 affidavit of no receipt 述明无收款的誓章
Y/*mUS[oa affiliate 联号;联营公司;附属公司
$69oV: affiliated company 附属公司;联号;联营公司
=o$sxb
E( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
y]f"@9G# affordability 负担能力
R21b!Pd\ African Development Bank [AfDB] 非洲开发银行
Kkm>e{0)AY after-acquired property 事后取得的财产
T:=lz:}I after-hours dealing 市后交易
fSokm4]vg after-tax profit 税后盈利;税后利润;税后溢利
=Lf,?"S agency agreement 代理协议
XzEc2)0'v agency expenses 代理机构的开支
eLfk\kk]Pc agency fee 代理费
XMxSQ B1 Agency Law 《代理法》
ci?qT,& agent 代理人;承销人
0|{u{w@!` agent of company 公司代理人
%yv<y+yP~ agent's fee 代理人费;经纪费
]d!
UJ&<? aggregate 总计;总数;总体数字
qm"rY\: aggregate amount 总款额;总额
Q|#W#LV,K aggregate assets and liabilities 总体资产与负债
,Vt/(x- aggregate at constant price 按固定价格计算的总体数字
1ng!G 7g aggregate demand 总需求
x$6^R q>2 aggregate gross position 总持仓量
vzim<;i aggregate limit 总限额
E2Q[ZoVS aggregate of salaries tax 合计薪俸税
\nPEyw,U aggregate performance 总体表现;总体业绩
~Vr.J}]J aggregate supply 总体供应
J1C3&t}
aggregate surplus 总盈余
gaZu;t2u aggregate total 整体总额
-;^j:L{ aggregate value 总值;合计价值
n$$SNWgM aggregated basis 合计基准
tp6 3@L|Q aggregated net chargeable income 合计应课税入息实额
d?A
0MKnl aggregation 合并计算;合计;总和
YoBDvV":@ aggregation of incomes of husband and wife 夫妇入息合并计算
*%%g{
3$ aggregation of property 财产的总和
VHIOwzC agio 差价;贴水
XovRg, 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》
YS/Yd[ e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hoK>~:; 《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》
v>Q#B Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\1D<!k\S 《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》
~a ]+#D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x|pg"v&[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_( {hc+9p agreement for a settlement 授产协议
{xXsBh
Y agreement for assignment 转让协议
>n'o*gZM agreement for sale 售卖协议;买卖协议
%C|n9* agreement for sale and purchase 买卖协议
'"SEw
w agreement for the payment of interest 支付利息协议
xMTKf+7 agreement for the repayment of money 还款协议
,-8"R`UI8 agreement of reinsurance 再保险协议
>0ow7Uw; Agricultural Bank of China 中国农业银行
t*Sa@$p air passenger departure tax 飞机乘客离境税
3G}x;Cp\D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1g8_Xe4 airport tax 机场税
nn@-W] alcohol duty 酒精税
:~Wrf8UQ alienation 让与;让渡;转让
L^@'q6*} alimony 生活费;赡养费
oX30VfT All Ordinaries Index [AOI] 所有普通股指数
J}v}~Cv all risks 全险;综合险
\LR~r%(rM All Sales Record for Stock Market 《股票市场成交报告》
&"&Z
#llb Allied Capital Resources Limited 新联财务有限公司
kmP]SO?tx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>=:&D)m" allocation letter 拨款信件
"s0)rqf< allocation of fund 分配款项;预留款项
2$+bJJM allocation of profit 利润分配;溢利分配
WW4vn|0v allocation warrant 拨款令
+ElfZ4 allotment 分配;配股
hT`J1nNt allotment notice 股份配售通知;配股通知
O}-jCW;K allotment of shares 股份分配
6jE| allowable 可获宽免;免税的
&Sw%<N*r allowable business loss 可扣除的营业亏损
u0|8Tgf allowable expenses 可扣税的支出
IzikDc10 allowance 免税额;津贴;备抵;准备金
)dbB=OZ allowance for debts 债项的免税额
a{^m-fSaR" allowance for depreciation by wear and tear 耗损折旧免税额
mF*2#]%dx allowance for funeral expenses 殡殓费的免税额
0D\#Pq
v allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[ 9 {*94M allowance for repairs and outgoings 修葺及支出方面的免税额
I,>-t GK allowance to debtor 给债务人的津贴
e:fy#,HEj{ alteration of capital 资本更改
8xMEe:}V alternate trustee 候补受托人
SUCMb8 amalgamation 合并
n.!#P| ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RYQ<Zr$! ambit of charges 征税范围;收费范围
#@YPic"n7` amended valuation 经修订的估值
b=yx7v"r American Commodities Exchange 美国商品交易所
]O+Ma}dxz: American Express Bank Limited 美国运通银行
uki#/GzaO American Stock Exchange 美国证券交易所
+ga k#M"n\ amortization 摊销
,k )w6) amount due from banks 存放银行同业的款项
U}yW<#$+ amount due from banks abroad 存放海外银行同业的款项
T!+5[ amount due from holding companies 控股公司欠款
b6nsg| amount due from local banks 存放本港银行同业的款项
}()5"QB amount due to banks 银行同业的存款
y"bByd|6 amount due to banks abroad 海外银行同业的存款
0m%|U'm|j amount due to holding companies 控股公司存款
gd%NkxmW amount due to local banks 本港银行同业的存款
q)X$^oE!6 amount due to outport banks 外埠银行同业的存款
<"{qk2LS1 amount for note issue 发行纸币的款额
Uzz'.K(Mv| amount of bond 担保契据的款额
rI= v amount of consideration 代价款额
be]bZ
1f amount of contribution 供款数额
& ?h#Z! amount of indebtedness 负债款额
s.bc>E0
amount of principal of the loan 贷款本金额
g7}Gip}.> amount of rates chargeable 应征差饷数额
t3*wjQ3 amount of share capital 股本额
=mS\i663 amount of sums assured 承保款额
RDW8]=uM amount of variation 变动幅度
)97SnCkal amount of vote 拨款数额
h`KFL/fT amount payable 应付款额
hn5h\M? amount receivable 应收款额
Zn&,
t &z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
K0-ypU*P analysis 分析
HePUWL' ancillary risk 附属风险
5]KW^sL annual account 周年帐目;周年帐目报表;年度决算;年结
|^: cG4e annual accounting date 年结日期
B~ ]k#Ot) annual allowance 每年免税额;年积金;年度津贴;年津
FQu8vwV6> annual balance 年度余额
)Xk0VDNp$/ annual disposable income 每年可动用收入
t2/#&J] annual estimates 周年预算
6IBgt!=, annual fee 年费
Yw4n-0g annual general meeting 周年大会
R)_%i<nq\ annual growth rate 年增率;每年增长率
fol,xMc& annual long-term supplement 长期个案每年补助金
tNO-e|~' annual pensionable emolument 可供计算退休金的年薪
\Jx04[= annual report 年报
KK&rb~ Annual Report on the Consumer Price Index 《消费物价指数年报》
Aw}"gpL annual return 周年报表;周年申报表;每年报税表格
X
iS1\* Annual Return Rules 《周年报表规则》
G,?hp>lj annual review of consumer prices 每年消费物价回顾
QQ%D8$k" annual roll-forward basis 逐年延展方式
]RPs|R? annual salary 年薪
;YA(|h< annual statement 年度报表;年度决算表
|SoCRjuCPM Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>.Chl$)< annuitant 年金受益人
E(O74/2c8 annuity 年金
oe%}?u annuity contract 年金合约
L^E[J` annuity on human life 人寿年金
Z,sv9{4r antecedent debt 先前的债项
-}nxJH ) ante-dated cheque 倒填日期支票
?oVx2LdD| anticipated expenditure 预期开支
OVm\ anticipated net profit 预期纯利
X &uTSgN anticipated revenue 预期收入
AJh w anti-inflation measure 反通货膨胀措施
1n=lqn/ anti-inflationary stance 反通货膨胀立场
wT;0w3.Z apparent deficit 表面赤字
(}{G`N>.{ apparent financial solvency 表面偿债能力
uD\?(LM apparent partner 表面合伙人
<v)1<*I application for personal assessment 个人入息课税申请书
sF|5XjQ application of fund 资金应用
DgUT5t1 application to release as liquidator and to destruct the books of accounts and documents
RHmgD;7` 申请免除清盘人职务及毁灭帐簿与文件
cJ{ Nh;" appointed actuary 委任精算师
I;e=0!9U appointed auditor 委任核数师;委任审计师
\n$u)Xj~6^ appointed trustee 委任的受托人
,5i` -OI appointer 委任人
`bFff%_ apportioned pro rata 按比例分摊
I KqQ>Z-q~ apportionment 分配;分摊
dCE0$3'5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
< vL,*.zd apportionment formula 分摊方程式
HBy[FYa4 apportionment of estate duty 遗产税的分摊
1,6}_MA appraisal 估价;评估
9KDEM gCW appreciable growth 可观增长
Lx\8Z= appreciable impact 显着影响
QN
#U)wn: appreciable increase 可观增长
J3e96t~u appreciation 增值;升值
K~AR*1??[ appreciation against other currencies 相对其他货币升值
'10oK {m$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j}%ja_9S appreciation tax 增值税
0xxg|;h.,g appropriation 拨款;拨用;拨付
d6'{rje( appropriation account 拨款帐目
c9HrMgW Appropriation Bill 拨款法案
*AG#316 appropriation-in-aid system 补助拨款办法
<oR a3Gi(% approved assets 核准资产
KV]X@7`@ approved basket stock 认可一篮子证券
&,}j#3< approved budget 核准预算
JW{rA6? approved charitable donation 认可慈善捐款
igIRSN}h approved charitable institution 认可慈善机构
3N dq> approved currency 核准货币;认可货币
D>HOn^ approved estimates 核准预算
y+X2Pl approved estimates of expenditure 核准开支预算
iI\oz&!vH approved overseas insurer 核准海外保险人
[0(B>a3J approved overseas trust company 核准海外信托公司
N/Z2hn/m approved pooled investment fund 核准汇集投资基金
% W=b?: approved provident fund scheme 认可公积金计划
`);AW(Q approved provision 核准拨款
=:&ly'QB& approved redeemable share 核准可赎回股份
GNgKo]u approved regional stock 认可地区性证券
qlb-
jL approved retirement scheme 认可退休金计划
4.Q} 1%ZN approved subordinated loan 核准附属贷款
ABQa 3{v arbitrage 套戥;套汇;套利
OjFLPGRCh arbitrageur 套戥者;套汇者
/q<__N arbitrary amount 临时款项
&:/hrighH arrangement 措施;安排;协定
{t0)
q arrears 欠款
=7w\
7-.m arrears of pay 欠付薪酬
(a[y1{DLy arrears of revenue 逾期未收税款;逾期未收的帐项
_kj wFq articles of association 组织章程;组织细则;组织章程细则
ur3(HL Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
[NaN>BZ? ascertainment of profit 确定利润
!qv ea,vw "Asia Clear" “亚洲结算系统”
7({]x*o*% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hc>m;[M)l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gG]Eeu+z
Asian Development Fund [ADF] 亚洲发展基金
H| 8Qp* Asian dollar bond 亚洲美元债券
$K]m{ Asian dollar market 亚洲美元市场
Z1 Bp+a3 Asian dollar rate 亚洲美元利率
6A>dhU Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3
^>l\, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<QA6/Ef7 asked price 沽盘;喊价;索价;卖方报价
Jl5c
[F assessable income 应评税入息
XWUWY assessable loss 应评税亏损
/LvRP yj@ assessable profit 应评税利润
jE}33" assessable value 应评税值
&^#VN%{ assessed profit 估定利润
H7d/X assessed value 经评估价值
+wEac
g>>E assessment 评税;评定;估价;评税单
*]AdUEV? assessment number 评税编号;估价编号
- db_E# assessment of additional tax 补加税评税
P+s!|7' assessment of performance 业绩评估;实绩评价
nSW=LjrO~< Assessor 评税主任
eCqHvMp asset price bubbles 资产价格泡沫
XiL~TCkx4 asset-backed securities 具资产保证的证券
t/cY=Wp assets accretion 资产增值
j7jCm: assets and liabilities 资产与负债
;%<,IdhN assets betterment statement 资产递增表;资产改进表
6kNrYom assets lending 实物放款;有抵押贷款
!9[>L@#G assets of the company passing on the death 死者去世时转移的公司资产
)+[ gd/<C. assets pledged as security for liabilities 用作负债抵押的资产
P0W*C6&71| assets portfolio 资产投资组合
*pSQU=dmS assets price 资产价格
[3(74 assets quality 资产质素
+Af"f' ) assets realization 资产变现
y0#u9t"Z; assets refinancing arrangement 资产再集资安排
}
ud0&Oe{ assets securitization 资产证券化
$})g?Q assets situated outside Hong Kong 在香港以外地方的资产
r[BVvX/,F assets stripping 削减资产;拆卖资产
l8I /0`_ assets value 资产值
swK-/$# assignee 承让人
F({HP)9b assignment 转让;转让书;转让契
Fh`~`eog assignment of interest 权益转让
/W>iJfx assignment of letters patent and trade mark 专利证书及商标转让
}% `.h" assignment of property 物业转让;物业转让书
#~7ip\Uf[ assignment right 转让权
Bwa'`+bC assignor 转让人
KVn []@# associate 有联系的人;有关连人士;相联者;合伙人;联系人
i+p^ ^t\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,cB\ associate member 附属会员
+z9Q-d%O associated body corporate 相联法人团体
Q4+gAS9 associated company 相联公司;联属公司
Y~L2 associated corporation 相联法团
}s(N6 a&( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~\Hc,5G 公认会计师公会〔英国〕
aMtsmL?= Association of Futures Exchange Brokers 香港期货经纪协会
JT3-AAi[Z Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^>i63Yc association of underwriters 承保人组织
K_RjX>q%N assumption of control 接管
+89*)pk assurance 担保;保险;转易;转易书
1guJG_;z assurance of interest 权益的转易
| N[<x@ at 19XX price 按一九XX年价格计算
t5y;CxL at a discount 按赔价计算;按贴水价格计算;打折扣
NWMFtT at a premium 按溢价计算;按升水价格计算
bYEy<7)x at call 通知付款;按通知
iV&6nh( at constant market price 按固定市价计算
x4E7X_ at constant price 按固定价格计算
ldiD2
Q at cost 按成本计算
Fs9I7~L3 at current market price 按当时市价计算;按现时市价计算
"uaMk}[ <! at current price 按当时价格计算;按现时价格计算
lfqiyYFm at factor cost 按要素成本计算;按生产要素成本计算
t
m7^yn: at money-of-the-day price 按付款当日价格计算
f"%{%M$K at or better 按指定或较佳价位〔买卖指令〕
+y&Tf#.V/A at par 按面值计算;平价
y%%}k at sight 见票即付
)}"wesNo". at the close 按收市盘
_#r+ !e at the opening 按开市盘
E`?3PA8 attestation 见证;见证条款
[co% :xJu at-the-money option 平价期权
n/+.s(7c attorney 受权人;受托代表人
mj9 <%P attornment 新拥有人承认书
+VO-oFE | attributable profit 可归属利润
L&u$t}~) attributable share value 可归属股份价值
@cFJeOC| Auckland Stock Exchange 奥克兰证券交易所
(C@m Lu) auction 拍卖
I@yCTluV$ auctioneer 拍卖商
K
i'Fn" audit 审计;核数
!bN*\c Audit Commission 审计署
X*{2[+<o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_$
+^q- 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〕
|4B:<x audit review 帐目审查
<Bw^!.jAF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X!9 B2w audited account 审计帐目;经审计的帐目
#,":vr audited annual account 经审计的周年帐目
j$?{\iXZ audited balance sheet 经审计的资产负债表
C-\S/yd auditor 核数师;核数主任;审计师
;<j0f~G` auditor's certificate 核数师证明书;审计师证明书
yCVI\y\B auditor's report 核数师报告;审计师报告
@~YYD#'vNY Aussie bond 澳元债券
D/vOs[X
o, austerity budget 紧缩预算
NT e5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5N/%v&1 Australia All Ordinaries Index 澳洲所有普通股票指数
D ,o}el Australian Dollar [AUD] 澳元
5hQE4/hH Australian Options Market 澳大利亚期权市场
TFkZp e; Australian Securities Commission 澳洲证券事务监察委员会
A
Q'J9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(9Ux{@$o[ Australian Stock Exchange 澳大利亚证券交易所
_j< K=){ Austrian Schilling [ATS] 奥地利先令
G
8g<>d{j authentication 认证;鉴证
l'/R&`-n authority to purchase 委托购买证;委购书
B9NWW6S authorization 认可;核准;授权;授权书
19E8'@ authorization by direction 指示授权
tt0f-:# authorization by instruction 指令授权
@zU6t|mhz authorization by warrant 令状授权
.J)I | ' authorization of unit trust 单位信托的认可
6W]9$n\"? authorized agent 指定代理人
ABD)}n=%c authorized capital 法定资本
?0v-qj+ authorized clerk 出市员
-f% ' authorized dealer 认可交易商
q*_/to authorized financial institution 认可财务机构
%oZ6l* authorized fund 认可基金
925|bX6I authorized fund house 获授权的基金公司;认可基金公司
}BZ"S-hZ authorized institution 认可机构
C71qPb|$R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
gW)3e1a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a@@)6FM authorized insurer 获授权保险人;获认可承保人
* +"9%&? authorized investment 特准投资项目
2jR r,Nl authorized person 获授权人
/OLFcxEWh authorized representative 获授权代表
$\]&rZVi authorized share capital 法定股本
El.hu%#n*G automated quotation system 自动报价系统
C8Qa$._ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2+QY hdw 自动交易系统〔香港期货交易所有限公司〕
S|7!{} automatic adjustment mechanism 自动调整机制
WvBc#s- automatic adjustment system 自动调整系统
+nXK-g;)' Automatic Clearing House 自动票据交换所
=&ks)MH- automatic exchange rates accumulation system 自动化汇率累集系统
;<Ar=? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9x>d[-#y:J automatic teller machine [ATM] 自动柜员机
-likj#Z autopay 自动转帐
y\Ic@-aWI available assets 可用资产
m1B+31'>^ available fiscal reserve 现存财政储备
b:lP%|7 available profit 可用利润
jL%x7?*U0 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
8Kg n"M3 average 平均;平均数;海损
j|U#)v/ average basic salary 平均基本薪金
gkES5Q average consumer expenditure 平均消费开支;一般消费开支
6kpg+{; average cost 平均成本
* w?N{. average cost of land production 增辟土地平均成本
'EbWFMjy average daily turnover 平均每日成交额
jQ2Ot < average daily wage rate 平均每日工资率
gtk7)Uh average expenditure pattern 平均开支模式
x=b7': nQ average growth rate 平均增长率
tzZ`2pSh average net fixed assets 固定资产平均净值
&O9 |#YUq average of relatives 相对价格平均数
H`1{_ average price 平均价格
W+UfGk}A average propensity to consume 平均消费倾向;一般消费倾向
6-z%633DL average propensity to save 平均储蓄倾向;一般储蓄倾向
xTj|dza average rate 平均率
_ba>19csq% average revenue 平均收入;平均收益
#gz
M| average stock 平均库存;平均存货
9$cWU_q{ average yearly rent 平均年租
/67 h&j avoidance of double taxation 避免双重课税
F Sw\_[^CQ avoidance of tax 避税