A:
e=%6\&q A share A股;甲类股份
C#A\Rfi abatement of tax 减税;减扣免税额
2?bE2^6 ABN AMRO Bank N.V. 荷兰银行
+|=5zWI/ above-the-line expenditure 线上项目支出;经常预算支出
7yK1Q_XY> above-the-line receipt 线上项目收入;经常预算收入
8${Yu ABSA Asia Limited 南非联合亚洲有限公司
`Ufv,_n absolute change 绝对数值变更
Vdz(\-}ao absolute expenditure 实际开支
GxR, 3 absolute guideline figure 绝对准则数字
qTl/bFD absolute interest 绝对权益
U\\nSU absolute order of discharge 绝对破产解除令
,@'M'S absolute profit margin 绝对利润幅度
+\ O[)\ absolute value 实值;绝对值
Udh!%QP%[w absolutely vested interest 绝对既得权益
bhb*,iWA absorbed cost 已吸收成本;已分摊成本
WDdp(< absorption 吸收;分摊;合并
k;9"L90 absorption rate 吸收率;摊配率;分摊率
2og8VI ACB Finance Limited 亚洲商业财务有限公司
GXE6=BO acceptable form of reciprocity 合理的互惠条件
@\UoZv( acceptable rate 适当利率;适当汇率
>)IXc<"wq acceptance agreement 承兑协议
4/Bn9F acceptance for honour 参加承兑
%g<J"/ acceptor 承兑人;接受人;受票人
}_{QsPx9 acceptor for honour 参加承兑人
Y[yw8a accident insurance 意外保险
/-W-MP=Wd Accident Insurance Association of Hong Kong 香港意外保险公会
> \KVg(?D accident insurance scheme 意外保险计划
FTg4i\Wp accident year basis 意外年度基准
hIr$^% accommodation 通融;贷款
r
7mg>3 accommodation bill 通融票据;空头票据
K{s%h0 accommodation party 汇票代发人
KtFxG6a account balance 帐户余额;帐户结余
S"z cSkF account book 帐簿
]$vJK account collected in advance 预收款项
khW9n* account current book 往来帐簿
X0.-q%5 account of after-acquired property 事后取得的财产报告
P6E=*^^m( account of defaulter 拖欠帐目
[8K+zT5 account payable 应付帐款
v 8`)h<:W? account payee only [A/C payee only] 只可转帐;存入收款人帐户
Twj?SV account receivable 应收帐款
*I(g~p account receivable report 应收帐款报表
(cj3[qq account statement 结单;帐单;会计财务报表
C;jV{sb9c account title 帐户名称;会计科目
O(( kv|X4 accountant's report 会计师报告
~',}]_'oR- Accountant's Report Rules 会计师报告规则
I'[hvp accounting and auditing procedure 会计与审计程序;会计与核数程序
Sl{nS1q Accounting Arrangements 《会计安排》
-*K!JC- accounting basis 会计基础
`>q|_w\e accounting by Official Receiver 破产管理署署长呈交的帐目
B~u_zZE Accounting Circular 《会计通告》
s\`Vr;R:| accounting class 会计类别
|;-,(509 accounting date 记帐日期;会计结算日期
jbHk accounting for money 款项核算
$VrKoL\ScA Accounting Officer 会计主任
P9p{j1*; accounting period 会计报告期;会计期
g1uqsqYt accounting policy 会计政策;会计方针
|
3`qT#p{ accounting practice 会计惯例
; YaR|)B accounting principle 会计准则
lK?
Z38 accounting record 会计记录
/ h6(!-" accounting report 会计报告
Z`?<A da Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q-.e9eoc\ Accounting Society of China 中国会计学会
xmDX1sL** accounting statement 会计报表
Ohm>^N;
accounting system 会计制度;会计系统
=oF6|\]{; accounting transaction 会计事项;帐务交易
)6?.; B accounting treatment 会计处理
!_`T8pJ` accounting year 会计年度
toipEp<ci accretion 增值;添加
!j(KbAhWZ accrual 应计项目;应累算数目
9@yP;{Q accrual basis 应计制;权责发生制
p0.?R accrual basis accounting 应计制会计;权责发生制会计
LC/w".oq? accrue 应累算;应计
^/W7Xd(s accrued benefit 应累算利益
tH:K6^oR accrued charges 应计费用
}eX_p6bBw accrued cumulative preference share dividend 应累算的累积优先股股息
6[9E^{(z accrued expenses 应累算费用
4M8AYh2) accrued interest payable 应付利息;应计未付利息
6Upg\( accrued interest receivable 应收利息;应计未收利息
wE75HE`gW accrued right 累算权益
v`hv5wQ accruing profit 应累算的利润
\ooqa<_ accumulated fiscal reserve 累积财政储备
Gc9^Z= accumulated profit 累积利润;滚存溢利
WRAW%?$ accumulated reserve 累积储备
(%>Sln5hq accumulation of surplus income 累积收益盈余
NEO~|B*oDU acquired assets 既得资产
2`* %NJ acquisition 收购;购置;取得
x~GV#c acquisition cost 购置成本
f*~ 4Kv acquisition expenses 购置费用
LoG@(g&) acquisition of 100% interest 收购全部股权
Yi[dS`,d acquisition of control 取得控制权
t.pg;# acquisition of fixed assets 购置固定资产
33kI#45s acquisition of shell “买壳”
Yf:utCvv acquisition price 收购价
D^PsV act of God 天灾
Et'C4od s acting partner 执事合伙人
wN)R !6 active market 买卖活跃的市场;交投畅旺的市场;旺市
| 4I x2GD active partner 积极参与的合伙人
ABV\:u active trading 交投活跃
^+[o+ actual circulation 实际流通
2vnzB8"k actual cost 实际成本
FGx_qBG4| actual expenditure 实际开支;实际支出
4Uf+t?U9 actual income 实际入息;实际收入;实际收益
G
7)D+],{Y actual market 现货市场
v%<_Mh actual price 现货价;实际价格
fC3IxlG actual profit 实际利润
#|XEBOmsQ actual quotation 实盘;实际价位;实际报价
0iXqAa actual year basis 按实际年度计算
=X X_Cnn actuals 实货
1TQ$(bI actuarial investigation 精算调查
Kc udWW] actuarial principle 精算原则
8{+~3@T actuarial report 精算师报告
zs"AYxr Actuarial Society of Hong Kong 香港精算学会
pOI+ actuarial valuation 精算师估值
b=T+#Jb actuary 精算师
VP 4t~$" ad referendum agreement 暂定协议;有待覆核的协定
~DZ;l/&Mz7 ad valorem duty 从价税;按值征税
p2~Q ad valorem duty system 从价税制
&SN$D5U' ad valorem fee 从价费
d L%E0o ad valorem tariff 从价关税
i`]M2Q additional allowance 额外免税额
\ b9,> additional amount for unexpired risk 未过期风险的额外款额
na']{a1K additional assessable profit 补加应评税利润
A?}OOjA additional assessment 补加评税
k7{fkl9|# additional commitment 额外承担
0h shHv- additional commitment vote 额外承担拨款
\N#)e1.0P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[bPE?_a, additional dependent parent allowance 供养父母额外免税额
J-PzI FWd additional provision 额外拨款
H5RHA^p| additional stamp duty 附加印花税
n'*L jp additional tax 补加税罚款;补加税款
6 qKIz{; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
!v;r3*#Nky adjudged bankrupt 被裁定破产
3/rvSR! adjudicated bankrupt 裁定破产人
IVNNiNN*5 adjudication fee 裁定费;评定印花税额手续费;评估契据费
paBGJ~{= adjudication of bankruptcy 裁定破产;宣告破产
el|t6ZT* adjudication of insolvency 裁定无力偿还债务
~POeFZ adjusted actual 经调整的实数;调整后的实数
Br~%S?4"o adjusted current assets 经调整的流动资产;调整后的流动资产
^/n[5@6H adjusted figure 经调整的数字;调整后的数额
S,(@Q~ adjusted liabilities 经调整的负债;调整后的负债
iKabo,~ adjusted loss 经调整的亏损;调整后的亏损
$PS5xD~@ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
b"FsT adjusted profit 经调整的利润;调整后的利润
yL
Q&<\ adjusted surplus 经调整的盈余额;调整后的盈余额
18A&[6"! adjusted value 经调整的价值;调整后的价值
Ic=V: adjustment 调整;修订;理算〔保险〕
H+5]3>O-$ adjustment centre 调剂中心
aY:(0en]& adjustment lag 调整过程的时间差距;调整时差
f,L
adjustment mechanism 调整机制
pn $50c adjustment of loss 亏损调整
M.8!BB7\8e adjustment process 调整过程;调整程序
w|nVK9. adjustment range 调整幅度
EhFhL4Xdn administered exchange rate 受管制汇率
l.)N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~v54$#CB administration expenses 行政费用
iz^wBQ administration fee 手续费;行政费
R-Fi`#PG2 administration in bankruptcy 破产管理
hE6tu' administration order 遗产管理令
ewY[vbF administrator 管理人;遗产管理人
>Ed^dsb& administrator of the estate 遗产管理人
|%V.Lae admission of debt 债项承认书
I(<G;ft<} admission of proof 接纳债权证明
u3. PHZ advance 放贷款项;垫付款项;预支款项;预付款项
>rFvT>@NU advance account 暂支帐目;预付款帐户
GC\/B0! advance compensation 预付补偿金
/3TorB~Y advance from shareholder 股东垫款
I@S<D"af advance pending reimbursement 预支以待日后付还
xRY5[=97 advanced economy 先进经济体系
'j)eqoj advancement 预付;预付财产
D1Sl+NOV advances warrant 垫款令
'j3'n0o advancing 贷出
wKeqR$ adverse balance 逆差
yY| . adverse exchange 逆汇
3QHZC0AY advertisement addressed to shareholders 在报章刊登的致股东通告
&V:dcJ^Q advice for collection 托收通知书
Ksp;bfe advice of drawing 提款通知书;汇票通知书
"
}ZD)7K advice of payment 付款通知
!>:tF,fcB Advisory Committee [Securities and Futures Commission]
aXJe"IT.u 谘询委员会〔证券及期货事务监察委员会〕
Y@4vQm+ Advisory Committee on Diversification 经济多元化谘询委员会
XP` kf]9 affidavit 誓章;遗产申报誓章
UA8!?r-cR affidavit of no receipt 述明无收款的誓章
h@DJ/&;u@ affiliate 联号;联营公司;附属公司
;p_X7N affiliated company 附属公司;联号;联营公司
!xc7~D@om( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0/gcSW
b affordability 负担能力
;Pa(nUE@ African Development Bank [AfDB] 非洲开发银行
*=7[Ip<X after-acquired property 事后取得的财产
K?tk&0 after-hours dealing 市后交易
/<
:;^B after-tax profit 税后盈利;税后利润;税后溢利
$KKaA{0- agency agreement 代理协议
W^N"y& agency expenses 代理机构的开支
+i>q;=~ agency fee 代理费
*@&
"MZ/M Agency Law 《代理法》
1wgu%$|d agent 代理人;承销人
`l+SJLyJ% agent of company 公司代理人
LX fiSM{o agent's fee 代理人费;经纪费
bvx:R ~E$ aggregate 总计;总数;总体数字
%pp+V1FH aggregate amount 总款额;总额
~?&ijhZ aggregate assets and liabilities 总体资产与负债
+n, BD C; aggregate at constant price 按固定价格计算的总体数字
JJ~?ON.H aggregate demand 总需求
_)l %-*Z7p aggregate gross position 总持仓量
gCJ'wv)6|% aggregate limit 总限额
84[^#ke aggregate of salaries tax 合计薪俸税
r9Z/y*q aggregate performance 总体表现;总体业绩
19.cf3Dh aggregate supply 总体供应
$;CC
lzw aggregate surplus 总盈余
DsX>xzM aggregate total 整体总额
ZH(.|NaH aggregate value 总值;合计价值
1;P\mff3Y aggregated basis 合计基准
LbR-uc?x aggregated net chargeable income 合计应课税入息实额
WNb$2q= aggregation 合并计算;合计;总和
ZYsFd_ aggregation of incomes of husband and wife 夫妇入息合并计算
+o aggregation of property 财产的总和
vOK;l0% agio 差价;贴水
Xu_<4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
S2R[vB4). Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6b/b}vl 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
@EY}iK~
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zFtGc 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
dU>R<jl!$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#D/ }u./ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
uU(G_E ? agreement for a settlement 授产协议
gVA}?t; agreement for assignment 转让协议
tD7C7m agreement for sale 售卖协议;买卖协议
<Mn7`i agreement for sale and purchase 买卖协议
&iiK ZZ`_o agreement for the payment of interest 支付利息协议
!BQ ELB$0 agreement for the repayment of money 还款协议
K:
o|kd agreement of reinsurance 再保险协议
;=VK_3" Agricultural Bank of China 中国农业银行
ICCCCG*[ air passenger departure tax 飞机乘客离境税
QGv:h[b_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~q?"w:@;x airport tax 机场税
G'?f!fz; alcohol duty 酒精税
7cmr
*y alienation 让与;让渡;转让
]7S7CVDk4 alimony 生活费;赡养费
sJI- All Ordinaries Index [AOI] 所有普通股指数
'"]>`=R all risks 全险;综合险
0?Tk* X All Sales Record for Stock Market 《股票市场成交报告》
";?C4%L Allied Capital Resources Limited 新联财务有限公司
Hrg=sR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
-~ O;tJF2 allocation letter 拨款信件
&Wv`AoV allocation of fund 分配款项;预留款项
"o# )vA` allocation of profit 利润分配;溢利分配
:KV,:13`D allocation warrant 拨款令
'x,GI\;? allotment 分配;配股
JIbzh?$aD allotment notice 股份配售通知;配股通知
XJlDiBs9=Q allotment of shares 股份分配
b8{h[YJL2 allowable 可获宽免;免税的
E0)mI)RW. allowable business loss 可扣除的营业亏损
C*y6~AYN# allowable expenses 可扣税的支出
r< ?o}Qq allowance 免税额;津贴;备抵;准备金
O{ %A&Ui allowance for debts 债项的免税额
0]eh>ab> allowance for depreciation by wear and tear 耗损折旧免税额
!OoaE* s allowance for funeral expenses 殡殓费的免税额
me[J\MJ;w^ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
GkGC4*n allowance for repairs and outgoings 修葺及支出方面的免税额
"Eok;io allowance to debtor 给债务人的津贴
"l[V%f E alteration of capital 资本更改
AY/-j$5+? alternate trustee 候补受托人
Fe&n, amalgamation 合并
7Ysy\gZ&wp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"Yfr"1RmO ambit of charges 征税范围;收费范围
AYPf)K;% amended valuation 经修订的估值
BV }(djx American Commodities Exchange 美国商品交易所
x)#<.DX American Express Bank Limited 美国运通银行
<7FP"YU American Stock Exchange 美国证券交易所
$;)noYo amortization 摊销
i^sDh>$J amount due from banks 存放银行同业的款项
qSC~^N` amount due from banks abroad 存放海外银行同业的款项
f}lT|.)?VD amount due from holding companies 控股公司欠款
g=oeS%>E amount due from local banks 存放本港银行同业的款项
HzG~I8o(d amount due to banks 银行同业的存款
))CXjwLj; amount due to banks abroad 海外银行同业的存款
M89-*1 amount due to holding companies 控股公司存款
Yn$>QS 4 amount due to local banks 本港银行同业的存款
71L\t3fG amount due to outport banks 外埠银行同业的存款
."F'5eTT~ amount for note issue 发行纸币的款额
>d27[% amount of bond 担保契据的款额
_!C)r*0( amount of consideration 代价款额
vA2,&%jw amount of contribution 供款数额
xu"94y+ amount of indebtedness 负债款额
0XR;5kd% amount of principal of the loan 贷款本金额
Wp7@ amount of rates chargeable 应征差饷数额
{?
K|(C amount of share capital 股本额
D,GPn%Wqi amount of sums assured 承保款额
<r7qq$ amount of variation 变动幅度
e"o6C\c amount of vote 拨款数额
VeD+U~ d amount payable 应付款额
1%/ NL?8# amount receivable 应收款额
+YQ~t,/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
mV**9-" analysis 分析
+;:aG6q+ ancillary risk 附属风险
-
5o<Q'( annual account 周年帐目;周年帐目报表;年度决算;年结
k}I5x1>& annual accounting date 年结日期
C>JekPeM annual allowance 每年免税额;年积金;年度津贴;年津
x
tYV" annual balance 年度余额
$K6?(x_ annual disposable income 每年可动用收入
#!8^!}nFO annual estimates 周年预算
"5o;z@(
annual fee 年费
RFZU}.*K$ annual general meeting 周年大会
MAwC\7n+X annual growth rate 年增率;每年增长率
As6)_8w annual long-term supplement 长期个案每年补助金
Yhc6P%{Z^ annual pensionable emolument 可供计算退休金的年薪
M!&_qj&N, annual report 年报
H IPcZ!p Annual Report on the Consumer Price Index 《消费物价指数年报》
IFC%%It5, annual return 周年报表;周年申报表;每年报税表格
0.J1!RIK/ Annual Return Rules 《周年报表规则》
{FV,j.D annual review of consumer prices 每年消费物价回顾
vB{;N
annual roll-forward basis 逐年延展方式
.-('C> @ annual salary 年薪
k7yv>iN annual statement 年度报表;年度决算表
}sTH.% 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
(E"&UC[ annuitant 年金受益人
uKR\Xo} annuity 年金
so?pA@O annuity contract 年金合约
cotxo?)Zv annuity on human life 人寿年金
o;M.Rt\A antecedent debt 先前的债项
|n|U;|'^ ante-dated cheque 倒填日期支票
-!'Oy%a# anticipated expenditure 预期开支
V_ +}^ anticipated net profit 预期纯利
HO%E-5b9 anticipated revenue 预期收入
2d5}`> anti-inflation measure 反通货膨胀措施
q9W~7 anti-inflationary stance 反通货膨胀立场
.q5J^/kr apparent deficit 表面赤字
54ak<&? apparent financial solvency 表面偿债能力
r3+<r<gs apparent partner 表面合伙人
?Kx6Sf<i application for personal assessment 个人入息课税申请书
95.qAFB1 application of fund 资金应用
cW81 application to release as liquidator and to destruct the books of accounts and documents
R/ALR 申请免除清盘人职务及毁灭帐簿与文件
z9k*1: appointed actuary 委任精算师
b"ol\&1
#
appointed auditor 委任核数师;委任审计师
r,`Z.A appointed trustee 委任的受托人
y'J:?!S,Yu appointer 委任人
(xk.NZnF apportioned pro rata 按比例分摊
`DgaO-Dg3 apportionment 分配;分摊
#Acon7Rp Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{\vI9cni|" apportionment formula 分摊方程式
'h!h! apportionment of estate duty 遗产税的分摊
ULp)T`P appraisal 估价;评估
9]]!8_0=r appreciable growth 可观增长
[+hy_Nc$ appreciable impact 显着影响
V]l&{hl, appreciable increase 可观增长
t7jh?] appreciation 增值;升值
@!z$Sp= appreciation against other currencies 相对其他货币升值
88 Fb1!a5Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ntrY =Y appreciation tax 增值税
ttK,((=@ appropriation 拨款;拨用;拨付
M(n<Iu4^_ appropriation account 拨款帐目
fnVW/23 Appropriation Bill 拨款法案
$l#v/(uFa appropriation-in-aid system 补助拨款办法
c&E*KfOG approved assets 核准资产
bn0"M+7)f approved basket stock 认可一篮子证券
E/"YId `A approved budget 核准预算
-kG3k> by_ approved charitable donation 认可慈善捐款
(w5u*hx approved charitable institution 认可慈善机构
|Hx%f approved currency 核准货币;认可货币
=8$|_ approved estimates 核准预算
m.1LxM$8 approved estimates of expenditure 核准开支预算
5xh!f%6 approved overseas insurer 核准海外保险人
@Ufa-h5"( approved overseas trust company 核准海外信托公司
=3h+=l[ approved pooled investment fund 核准汇集投资基金
!7A"vTs approved provident fund scheme 认可公积金计划
:.C+?$iuX approved provision 核准拨款
,|e} Y
[ approved redeemable share 核准可赎回股份
j4E H2v approved regional stock 认可地区性证券
R(M}0JRm approved retirement scheme 认可退休金计划
IV)^;i approved subordinated loan 核准附属贷款
pY^pTWs( arbitrage 套戥;套汇;套利
]*bAF^8i arbitrageur 套戥者;套汇者
XHWh'G9 arbitrary amount 临时款项
J|n(dVen/ arrangement 措施;安排;协定
Jn@Z8%B@Z arrears 欠款
.yZK.[x4 arrears of pay 欠付薪酬
l\K% arrears of revenue 逾期未收税款;逾期未收的帐项
Cr'
!"F articles of association 组织章程;组织细则;组织章程细则
kR<xtHW Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
BhqhyX\D&y ascertainment of profit 确定利润
4fu'QZ(} "Asia Clear" “亚洲结算系统”
5Waw?1GL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*<B)Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yr
FZ~r@- Asian Development Fund [ADF] 亚洲发展基金
*D\0.K,o Asian dollar bond 亚洲美元债券
L@7Qs6G2u Asian dollar market 亚洲美元市场
pwa.q Asian dollar rate 亚洲美元利率
]O6KKz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x7vq?fP0n Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kxwNbxC asked price 沽盘;喊价;索价;卖方报价
eeZIa`.sX assessable income 应评税入息
3CA|5A.Pa assessable loss 应评税亏损
m,\i assessable profit 应评税利润
x^zdTMNhw assessable value 应评税值
I)[`ZVAXR assessed profit 估定利润
IO}+[%ptc* assessed value 经评估价值
Xy:Gj,@ assessment 评税;评定;估价;评税单
aML#Z |n assessment number 评税编号;估价编号
'
be P assessment of additional tax 补加税评税
u8|@|t assessment of performance 业绩评估;实绩评价
C>AcK#-x,{ Assessor 评税主任
}$^]dn@ asset price bubbles 资产价格泡沫
%p<$|' asset-backed securities 具资产保证的证券
CT|z[^ assets accretion 资产增值
_GE=kw;: assets and liabilities 资产与负债
+#0~:&!9 assets betterment statement 资产递增表;资产改进表
u@AI&[Z assets lending 实物放款;有抵押贷款
\BLp-B1s assets of the company passing on the death 死者去世时转移的公司资产
\s,Iz[0Vfz assets pledged as security for liabilities 用作负债抵押的资产
7@FDBjq assets portfolio 资产投资组合
Kp8fh-4_ assets price 资产价格
R78!x*U} assets quality 资产质素
66/Z\H^d assets realization 资产变现
Po1hq2-U8 assets refinancing arrangement 资产再集资安排
wHA/b.jH assets securitization 资产证券化
h8em\<; assets situated outside Hong Kong 在香港以外地方的资产
[.{^" <Z< assets stripping 削减资产;拆卖资产
64?Pfir6 assets value 资产值
`+oV/:Q3 assignee 承让人
`GPQ((la assignment 转让;转让书;转让契
-&@]M>r@ assignment of interest 权益转让
Tj Mb>w9 assignment of letters patent and trade mark 专利证书及商标转让
DG3[^B assignment of property 物业转让;物业转让书
D`en%Lf!m assignment right 转让权
|pBMrN+is assignor 转让人
5f8"j$Az associate 有联系的人;有关连人士;相联者;合伙人;联系人
+Dd"41 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<} &7 a s associate member 附属会员
y7>iz6N associated body corporate 相联法人团体
w2k<)3 g~ associated company 相联公司;联属公司
-<xyC8$^$ associated corporation 相联法团
:MK=h;5Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
j+$M?Z^ 公认会计师公会〔英国〕
oE$hqd s Association of Futures Exchange Brokers 香港期货经纪协会
hXNH"0VCV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zkd3Z$Ce association of underwriters 承保人组织
C9o$9 l+B assumption of control 接管
j]>=1Rd0b( assurance 担保;保险;转易;转易书
>o#ERNf assurance of interest 权益的转易
)Ea8{m! at 19XX price 按一九XX年价格计算
Hc M~ at a discount 按赔价计算;按贴水价格计算;打折扣
J6DnPaw-G at a premium 按溢价计算;按升水价格计算
X R4 )z at call 通知付款;按通知
[$^A@bqk at constant market price 按固定市价计算
s\_l=v3 at constant price 按固定价格计算
&&&9 at cost 按成本计算
z*RSMfRW at current market price 按当时市价计算;按现时市价计算
>jv\Qh at current price 按当时价格计算;按现时价格计算
F%Kp9I* at factor cost 按要素成本计算;按生产要素成本计算
NaF(\j at money-of-the-day price 按付款当日价格计算
U7E at or better 按指定或较佳价位〔买卖指令〕
B "*`R!y at par 按面值计算;平价
`v~!H\q at sight 见票即付
$Y6 3!* at the close 按收市盘
ln fm0 at the opening 按开市盘
-xz|ayn attestation 见证;见证条款
_r]nJEF5 at-the-money option 平价期权
o!=WFAi[pX attorney 受权人;受托代表人
3B;}j/h2 attornment 新拥有人承认书
kymn)Ea attributable profit 可归属利润
aV<^IxE; attributable share value 可归属股份价值
xHHV=M2l(s Auckland Stock Exchange 奥克兰证券交易所
&-=K:;x auction 拍卖
"NKf0F auctioneer 拍卖商
U~wjR"=' audit 审计;核数
JIMWMk;ot Audit Commission 审计署
C-Ig_Nc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U_l7CCK + 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
4#_$@ r audit review 帐目审查
M'DWu|dIBA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
sXiv, audited account 审计帐目;经审计的帐目
*
MEe,4 audited annual account 经审计的周年帐目
+1/b^Ac audited balance sheet 经审计的资产负债表
+qhnP$vIe auditor 核数师;核数主任;审计师
mpAHL( auditor's certificate 核数师证明书;审计师证明书
q4k.f_{ auditor's report 核数师报告;审计师报告
{c@G$ Aussie bond 澳元债券
@UO}W_0ZD austerity budget 紧缩预算
nS.2C>A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9KyZEH;pY Australia All Ordinaries Index 澳洲所有普通股票指数
BRa{\R^I Australian Dollar [AUD] 澳元
'l|R5 Australian Options Market 澳大利亚期权市场
FN!1|'VK Australian Securities Commission 澳洲证券事务监察委员会
'#W_boN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~r&D6Y Australian Stock Exchange 澳大利亚证券交易所
TY~Vi OC Austrian Schilling [ATS] 奥地利先令
+;dXDZ2 authentication 认证;鉴证
=T4u":#N; authority to purchase 委托购买证;委购书
tFiR!f) authorization 认可;核准;授权;授权书
3{e'YD~hP authorization by direction 指示授权
g8l5.Mpx authorization by instruction 指令授权
[x5mPjgw authorization by warrant 令状授权
w4,]2Ccn. authorization of unit trust 单位信托的认可
/&(1JqzlB authorized agent 指定代理人
e #M iaX authorized capital 法定资本
q$T8bh,2 authorized clerk 出市员
`eC+% O authorized dealer 认可交易商
jgq{pZ#E authorized financial institution 认可财务机构
?mU\
N0o authorized fund 认可基金
3;l "=#5 authorized fund house 获授权的基金公司;认可基金公司
Yb6q))Y authorized institution 认可机构
/zT`Y=1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6G}c1nWU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
B.*"Xfr8 authorized insurer 获授权保险人;获认可承保人
1"YpO"Rh authorized investment 特准投资项目
AF$\WWrB authorized person 获授权人
K&dT(U authorized representative 获授权代表
NAJVr}4f authorized share capital 法定股本
7Cy<mS automated quotation system 自动报价系统
9B=1Yr[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ertBuU 自动交易系统〔香港期货交易所有限公司〕
5un^yRMB- automatic adjustment mechanism 自动调整机制
@5E,:)T*wR automatic adjustment system 自动调整系统
^N- 'xy Automatic Clearing House 自动票据交换所
#\ #3r automatic exchange rates accumulation system 自动化汇率累集系统
7"cv|6y| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\|t{e8} automatic teller machine [ATM] 自动柜员机
f4"4ZVcr autopay 自动转帐
pj;
I)-d/ available assets 可用资产
LuS+_|]x available fiscal reserve 现存财政储备
k ZxW"2 available profit 可用利润
k>5 O`Y: Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
;LQ9#M? average 平均;平均数;海损
CGZ^hoh/ average basic salary 平均基本薪金
"!KpXBc,> average consumer expenditure 平均消费开支;一般消费开支
56{I`QjX average cost 平均成本
3m=2x5{L average cost of land production 增辟土地平均成本
~O03Sit- average daily turnover 平均每日成交额
v{y{sA average daily wage rate 平均每日工资率
J(s;$PG average expenditure pattern 平均开支模式
{G*OR,HN average growth rate 平均增长率
h1f8ktF average net fixed assets 固定资产平均净值
QDE$E.a average of relatives 相对价格平均数
!d8A average price 平均价格
B+"g2Y average propensity to consume 平均消费倾向;一般消费倾向
9M'DC^x*T average propensity to save 平均储蓄倾向;一般储蓄倾向
9/kXc4 average rate 平均率
;^ 3$kF average revenue 平均收入;平均收益
; )llt
G average stock 平均库存;平均存货
Q9sl fQ average yearly rent 平均年租
g_q<ze avoidance of double taxation 避免双重课税
cp%ii' avoidance of tax 避税