A:
H"tS3 3 A share A股;甲类股份
6cb;iA abatement of tax 减税;减扣免税额
Y<#WC#3= ABN AMRO Bank N.V. 荷兰银行
s3W35S0Q 3 above-the-line expenditure 线上项目支出;经常预算支出
PBTGN;y above-the-line receipt 线上项目收入;经常预算收入
h$_Wh( ABSA Asia Limited 南非联合亚洲有限公司
5tX|@Z:
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~Wm`SIV absolute expenditure 实际开支
Ts:3_4-k absolute guideline figure 绝对准则数字
;l[/<J absolute interest 绝对权益
K@Twiw~rB absolute order of discharge 绝对破产解除令
`f}}z5 absolute profit margin 绝对利润幅度
#%il+3J absolute value 实值;绝对值
]m{;yOQdsC absolutely vested interest 绝对既得权益
<=/v%VXPm absorbed cost 已吸收成本;已分摊成本
Ny/bNQS absorption 吸收;分摊;合并
G0^WQQ4 absorption rate 吸收率;摊配率;分摊率
-ytSS:|%\ ACB Finance Limited 亚洲商业财务有限公司
#9,!IW]l acceptable form of reciprocity 合理的互惠条件
4^1{UlCop acceptable rate 适当利率;适当汇率
@`t)ly#N acceptance agreement 承兑协议
gz;( ).{ acceptance for honour 参加承兑
yYkk0 3 acceptor 承兑人;接受人;受票人
KM*sLC# acceptor for honour 参加承兑人
@sO*O4os> accident insurance 意外保险
KwlN Accident Insurance Association of Hong Kong 香港意外保险公会
U{q6_z|c accident insurance scheme 意外保险计划
aEW
Z*y accident year basis 意外年度基准
2[}^ zTtA accommodation 通融;贷款
9TjAEeU accommodation bill 通融票据;空头票据
S)p{4`p% accommodation party 汇票代发人
:W_S account balance 帐户余额;帐户结余
z1aApS account book 帐簿
?C(Z\"IX account collected in advance 预收款项
Ro*$7j0!Hf account current book 往来帐簿
+*WE<4"!6 account of after-acquired property 事后取得的财产报告
HWxk>F0 account of defaulter 拖欠帐目
Ka1
F7b account payable 应付帐款
C0[Rf.* account payee only [A/C payee only] 只可转帐;存入收款人帐户
HU-4k/I~ account receivable 应收帐款
@#c(4}^ <w account receivable report 应收帐款报表
f#pT6 account statement 结单;帐单;会计财务报表
w;vp X> account title 帐户名称;会计科目
Ash"D~ accountant's report 会计师报告
r*C:)z.} Accountant's Report Rules 会计师报告规则
B!K{y>|. accounting and auditing procedure 会计与审计程序;会计与核数程序
N#Bg`:! Accounting Arrangements 《会计安排》
C"PN3>x}j accounting basis 会计基础
hun
LV8z accounting by Official Receiver 破产管理署署长呈交的帐目
a5{CkM&,( Accounting Circular 《会计通告》
yb1A(~ accounting class 会计类别
[3>l^Q|# accounting date 记帐日期;会计结算日期
*,-)4)7d accounting for money 款项核算
*r!1K!c Accounting Officer 会计主任
wh
l)^D accounting period 会计报告期;会计期
W@GcE;#- accounting policy 会计政策;会计方针
Sdz!J 1 accounting practice 会计惯例
^2[0cne accounting principle 会计准则
U5jY/e_ accounting record 会计记录
O$J'BnPpw accounting report 会计报告
lY[>}L*H8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ih!UL:Ckh Accounting Society of China 中国会计学会
[&k[k) accounting statement 会计报表
7
a !b} accounting system 会计制度;会计系统
l"p%]\tZ accounting transaction 会计事项;帐务交易
&STgj|t_ accounting treatment 会计处理
O?L_9L* accounting year 会计年度
B<
P H7 accretion 增值;添加
d~tG#<^` accrual 应计项目;应累算数目
M6vW}APH[n accrual basis 应计制;权责发生制
eXx6b~D accrual basis accounting 应计制会计;权责发生制会计
I&3L1rl3{* accrue 应累算;应计
L;I.6<K. accrued benefit 应累算利益
_j-k*: accrued charges 应计费用
)fP,F( accrued cumulative preference share dividend 应累算的累积优先股股息
8X][TJG$ accrued expenses 应累算费用
V=I au_ accrued interest payable 应付利息;应计未付利息
B 9KY$^J accrued interest receivable 应收利息;应计未收利息
5F+5J)h accrued right 累算权益
q]=.Aik accruing profit 应累算的利润
)5_GJm&R9 accumulated fiscal reserve 累积财政储备
t*5d'aE`/ accumulated profit 累积利润;滚存溢利
T D].*9 accumulated reserve 累积储备
Vj_(55WQ accumulation of surplus income 累积收益盈余
g3 6oEz~| acquired assets 既得资产
8Y3c,p/gS> acquisition 收购;购置;取得
Wz nz acquisition cost 购置成本
)TJz'J\* acquisition expenses 购置费用
&<R8' acquisition of 100% interest 收购全部股权
8kXbyKX[b acquisition of control 取得控制权
cv eTrY}g acquisition of fixed assets 购置固定资产
1*S It5?4 acquisition of shell “买壳”
LTG#nM0 acquisition price 收购价
St-:+=V_ act of God 天灾
.%+'Ts#ie acting partner 执事合伙人
<.CO{L\e active market 买卖活跃的市场;交投畅旺的市场;旺市
FVMR9~&+ active partner 积极参与的合伙人
E^zgYkZO active trading 交投活跃
E
`Ualai actual circulation 实际流通
6_=qpP-? actual cost 实际成本
YYr &Jcj actual expenditure 实际开支;实际支出
d*,% -Io actual income 实际入息;实际收入;实际收益
,*Y*ov23aQ actual market 现货市场
7)O?jc actual price 现货价;实际价格
xcnHj1r-o' actual profit 实际利润
(l{+T# actual quotation 实盘;实际价位;实际报价
\)eHf
7H
actual year basis 按实际年度计算
~0w7E0DE[ actuals 实货
6%H8Qv actuarial investigation 精算调查
,w; ~R4x actuarial principle 精算原则
oF,XSd actuarial report 精算师报告
9"52b9U Actuarial Society of Hong Kong 香港精算学会
TC?kuQI actuarial valuation 精算师估值
qe4hNFq actuary 精算师
7'S/hV% ad referendum agreement 暂定协议;有待覆核的协定
^W9[PE#F ad valorem duty 从价税;按值征税
w(8q qU+\ ad valorem duty system 从价税制
1>jG*tr ad valorem fee 从价费
`I ,A7b ad valorem tariff 从价关税
O*d&H;; additional allowance 额外免税额
xr&wV0O'
additional amount for unexpired risk 未过期风险的额外款额
H/Cv ?GJF additional assessable profit 补加应评税利润
JaKR#Y$+~ additional assessment 补加评税
G]E$U]=9r: additional commitment 额外承担
V.)y7B additional commitment vote 额外承担拨款
2hEB?ZAQZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(9*s:)zD- additional dependent parent allowance 供养父母额外免税额
@ \J R xJ additional provision 额外拨款
/%po@Pm#I additional stamp duty 附加印花税
Wy@Z)z? additional tax 补加税罚款;补加税款
^c83_93)R Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
bxyEn'vNvQ adjudged bankrupt 被裁定破产
#pBAGm3 adjudicated bankrupt 裁定破产人
@g9j+DcU adjudication fee 裁定费;评定印花税额手续费;评估契据费
2`+ ?s adjudication of bankruptcy 裁定破产;宣告破产
ZLyJ adjudication of insolvency 裁定无力偿还债务
=rl/l8|P adjusted actual 经调整的实数;调整后的实数
y$r^UjJEO adjusted current assets 经调整的流动资产;调整后的流动资产
MG>g?s'! adjusted figure 经调整的数字;调整后的数额
Q-F'-@`(C adjusted liabilities 经调整的负债;调整后的负债
jV\M`=4IC adjusted loss 经调整的亏损;调整后的亏损
Q\z3YUk adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
E$.|h;i]Q adjusted profit 经调整的利润;调整后的利润
fU@}]& adjusted surplus 经调整的盈余额;调整后的盈余额
QtJe){(z+ adjusted value 经调整的价值;调整后的价值
<89@k(\ / adjustment 调整;修订;理算〔保险〕
3:<+9X adjustment centre 调剂中心
Ky|Hi3? adjustment lag 调整过程的时间差距;调整时差
Jme}{!3m adjustment mechanism 调整机制
%56pP"w adjustment of loss 亏损调整
Odxq ]HlbO adjustment process 调整过程;调整程序
%\_I%
yF adjustment range 调整幅度
B, xrZ s administered exchange rate 受管制汇率
L$zT`1Hy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W=5+k0Q administration expenses 行政费用
Oh6;o1UI administration fee 手续费;行政费
"8ILV`[ administration in bankruptcy 破产管理
FI.S?gy0 administration order 遗产管理令
a[\,K4l administrator 管理人;遗产管理人
S+ymdZ)xZ` administrator of the estate 遗产管理人
6T< ~mn admission of debt 债项承认书
_Jk-nZgn admission of proof 接纳债权证明
SOb17:o3| advance 放贷款项;垫付款项;预支款项;预付款项
vF;6Y(h> advance account 暂支帐目;预付款帐户
tirw{[X0n advance compensation 预付补偿金
[T"oqO4%] advance from shareholder 股东垫款
Vm'ReH advance pending reimbursement 预支以待日后付还
~ i1w,;( advanced economy 先进经济体系
l"}W $3]u$ advancement 预付;预付财产
M$FXDyr advances warrant 垫款令
vxUJ4|Qz advancing 贷出
nf,>l0,,' adverse balance 逆差
yZHQql%J
O adverse exchange 逆汇
m(y?3}h advertisement addressed to shareholders 在报章刊登的致股东通告
*0 i advice for collection 托收通知书
4v3y3 advice of drawing 提款通知书;汇票通知书
/AJ^wY advice of payment 付款通知
f<xF+wE Advisory Committee [Securities and Futures Commission]
-yg9ug
谘询委员会〔证券及期货事务监察委员会〕
_E)xR Advisory Committee on Diversification 经济多元化谘询委员会
\9Itu(<f affidavit 誓章;遗产申报誓章
C+P}R]cT" affidavit of no receipt 述明无收款的誓章
VPys affiliate 联号;联营公司;附属公司
ZgtW affiliated company 附属公司;联号;联营公司
$LAaG65V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2c5>0f affordability 负担能力
T=VVK6Lc: African Development Bank [AfDB] 非洲开发银行
)jR:\fe after-acquired property 事后取得的财产
?8-e@/E#x after-hours dealing 市后交易
&
?/h5< after-tax profit 税后盈利;税后利润;税后溢利
9V zk:zOT agency agreement 代理协议
;PaB5TT( agency expenses 代理机构的开支
TmKO/N@} agency fee 代理费
2-o,4EfHVO Agency Law 《代理法》
XT{1!I( agent 代理人;承销人
u~LisZ&tP agent of company 公司代理人
4dMwJ"V agent's fee 代理人费;经纪费
#Q 2$v; aggregate 总计;总数;总体数字
>G'
NI?$ aggregate amount 总款额;总额
`C=!8q aggregate assets and liabilities 总体资产与负债
5Ag]1k{ aggregate at constant price 按固定价格计算的总体数字
$msT,$NJ aggregate demand 总需求
da\K>An> aggregate gross position 总持仓量
5ez"B]&T aggregate limit 总限额
5zpk6FR$ aggregate of salaries tax 合计薪俸税
$Y$!nPO aggregate performance 总体表现;总体业绩
2s-f?WetbP aggregate supply 总体供应
U( W#H| aggregate surplus 总盈余
J2aA"BhdC" aggregate total 整体总额
n.$<D[@ aggregate value 总值;合计价值
8f,jC+( aggregated basis 合计基准
3tnYK& aggregated net chargeable income 合计应课税入息实额
m f4@g05 aggregation 合并计算;合计;总和
{aGQ[MH\9 aggregation of incomes of husband and wife 夫妇入息合并计算
1uB}Oe2~ aggregation of property 财产的总和
Zdh4CNEeFP agio 差价;贴水
zZDG5_$n 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》
.w$v<y6C Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rcxV ,<[B 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
eX?o4> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kt[#@M!} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
\5s!lv*& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p]!,BoZL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T]Tz<w W( agreement for a settlement 授产协议
l3-KswU agreement for assignment 转让协议
LrF'Hd=O agreement for sale 售卖协议;买卖协议
?e3q0Lg3| agreement for sale and purchase 买卖协议
|+!Jr_ By agreement for the payment of interest 支付利息协议
4DuZF
-y agreement for the repayment of money 还款协议
tjDVU7um agreement of reinsurance 再保险协议
ed{z^!w4 Agricultural Bank of China 中国农业银行
l-t:7`=| air passenger departure tax 飞机乘客离境税
YvBUx#\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1(q!.lPc airport tax 机场税
;a{ Dr alcohol duty 酒精税
C9gF2ii|? alienation 让与;让渡;转让
)KXLL;] alimony 生活费;赡养费
+]uy All Ordinaries Index [AOI] 所有普通股指数
!G\1$"T$ all risks 全险;综合险
T%P0M* All Sales Record for Stock Market 《股票市场成交报告》
{:6VJ0s\ Allied Capital Resources Limited 新联财务有限公司
px4Z all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K/MIDH allocation letter 拨款信件
S`0@fieOf allocation of fund 分配款项;预留款项
jq.@<<j|$ allocation of profit 利润分配;溢利分配
,e.y4
vnU allocation warrant 拨款令
N:L<ySJ7 allotment 分配;配股
7:x.08 allotment notice 股份配售通知;配股通知
$23="Jcl allotment of shares 股份分配
2$\1v*: allowable 可获宽免;免税的
yaR|d3ef?4 allowable business loss 可扣除的营业亏损
/^#}
\<; allowable expenses 可扣税的支出
QR4v6*VpD allowance 免税额;津贴;备抵;准备金
Yo7ctwzdH; allowance for debts 债项的免税额
wfo}TGhC allowance for depreciation by wear and tear 耗损折旧免税额
#\`6ZHW allowance for funeral expenses 殡殓费的免税额
gkBat(Uc allowance for inflation 为通货膨胀而预留的款项;通胀准备金
zc/S allowance for repairs and outgoings 修葺及支出方面的免税额
i.F[.-. allowance to debtor 给债务人的津贴
<LBMth alteration of capital 资本更改
Ij=hmTl{P alternate trustee 候补受托人
Cc!n`%qc amalgamation 合并
+BzKO > ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c%xxsq2n ambit of charges 征税范围;收费范围
q".l:T%|C} amended valuation 经修订的估值
(B$2)yZY American Commodities Exchange 美国商品交易所
T+sO(; American Express Bank Limited 美国运通银行
tQ`tHe American Stock Exchange 美国证券交易所
[W^6=7EO amortization 摊销
-(:BkA amount due from banks 存放银行同业的款项
K<s\:$VVh amount due from banks abroad 存放海外银行同业的款项
F!fxA# amount due from holding companies 控股公司欠款
HO' ELiZ_q amount due from local banks 存放本港银行同业的款项
:dLS+cTC amount due to banks 银行同业的存款
.>}we ~O amount due to banks abroad 海外银行同业的存款
I9Z8]Q+2" amount due to holding companies 控股公司存款
ge[\% amount due to local banks 本港银行同业的存款
rTmcP23] amount due to outport banks 外埠银行同业的存款
@Ki`g(],P amount for note issue 发行纸币的款额
>St amount of bond 担保契据的款额
c:=Z<0S; amount of consideration 代价款额
I*ho@`U amount of contribution 供款数额
bE0S)b) amount of indebtedness 负债款额
:$P <e~z' amount of principal of the loan 贷款本金额
g@nE7H1V amount of rates chargeable 应征差饷数额
c?IIaj! amount of share capital 股本额
c!kbHZ<Z amount of sums assured 承保款额
i~K~Czmok+ amount of variation 变动幅度
4{fi=BA amount of vote 拨款数额
#lJF$ amount payable 应付款额
=q6yb@ amount receivable 应收款额
|W#^L`!G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Bb-x1{t analysis 分析
,{E'k+ ancillary risk 附属风险
Xc
Pn annual account 周年帐目;周年帐目报表;年度决算;年结
pdtK3Pf annual accounting date 年结日期
+d#ZSNu/ annual allowance 每年免税额;年积金;年度津贴;年津
q=96Ci _a annual balance 年度余额
C}+(L3Z annual disposable income 每年可动用收入
jriliEz;f annual estimates 周年预算
ia?8Z"&lK annual fee 年费
B'~.>,fg annual general meeting 周年大会
;|
\Ojuf annual growth rate 年增率;每年增长率
F}sfk}rp annual long-term supplement 长期个案每年补助金
[0J0<JnK annual pensionable emolument 可供计算退休金的年薪
R \`,Q'3 annual report 年报
\UNw43EL Annual Report on the Consumer Price Index 《消费物价指数年报》
:j9;P7&"? annual return 周年报表;周年申报表;每年报税表格
[=LQ,e$r7 Annual Return Rules 《周年报表规则》
mg#+%v annual review of consumer prices 每年消费物价回顾
JNMZn/ annual roll-forward basis 逐年延展方式
2OK%eVba annual salary 年薪
t3bN
PK^ annual statement 年度报表;年度决算表
b,SY(Ce~g Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
)ZiJl5l@ annuitant 年金受益人
W}T+8+RU annuity 年金
wl9E annuity contract 年金合约
8.9S91]= annuity on human life 人寿年金
"J[Cr m antecedent debt 先前的债项
Gia_B6*Y[ ante-dated cheque 倒填日期支票
:[AW anticipated expenditure 预期开支
0eUsvzz15 anticipated net profit 预期纯利
\ u5%+GA-: anticipated revenue 预期收入
}1(F~6RH anti-inflation measure 反通货膨胀措施
bLf }U9 anti-inflationary stance 反通货膨胀立场
~~yo& ] apparent deficit 表面赤字
OFDPtJ wV apparent financial solvency 表面偿债能力
!JrVh$K apparent partner 表面合伙人
/u#uC(Uwl
application for personal assessment 个人入息课税申请书
F;MFw2G application of fund 资金应用
S{
*RF) application to release as liquidator and to destruct the books of accounts and documents
q$H'u[KQ06 申请免除清盘人职务及毁灭帐簿与文件
wt)tLMEv appointed actuary 委任精算师
m\jp$ appointed auditor 委任核数师;委任审计师
nq_sbli appointed trustee 委任的受托人
\UK 9 appointer 委任人
L
TO1LAac apportioned pro rata 按比例分摊
uFECfh apportionment 分配;分摊
6'*?zZrz Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~BZ A_w"`1 apportionment formula 分摊方程式
m3,]j\ apportionment of estate duty 遗产税的分摊
A:;KU appraisal 估价;评估
&|gn%<^ appreciable growth 可观增长
$Cf_RFH0 appreciable impact 显着影响
Zkxt>%20~ appreciable increase 可观增长
f#mY44:,C appreciation 增值;升值
Y{2\==~ appreciation against other currencies 相对其他货币升值
PW.W.<CL appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-
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appreciation tax 增值税
30F&FTW appropriation 拨款;拨用;拨付
Q*U$i#, appropriation account 拨款帐目
j7uiZU;3Rx Appropriation Bill 拨款法案
zXMIDrq appropriation-in-aid system 补助拨款办法
!&19%C4 approved assets 核准资产
YFsEuaV approved basket stock 认可一篮子证券
(obeEH5J approved budget 核准预算
+KD~/}C%- approved charitable donation 认可慈善捐款
=">O;L.xj approved charitable institution 认可慈善机构
ZEHz/Y% approved currency 核准货币;认可货币
+hKQha!* approved estimates 核准预算
YMJjO0 approved estimates of expenditure 核准开支预算
,=z8aiUu approved overseas insurer 核准海外保险人
&a-:ZA@ approved overseas trust company 核准海外信托公司
WFLT[j!1 approved pooled investment fund 核准汇集投资基金
9h~>7VeZ) approved provident fund scheme 认可公积金计划
Z&/;6[ approved provision 核准拨款
XlB`Z81j approved redeemable share 核准可赎回股份
UyIjM;X approved regional stock 认可地区性证券
tS`fG; approved retirement scheme 认可退休金计划
~f){`ZJc approved subordinated loan 核准附属贷款
ywCE2N<-V? arbitrage 套戥;套汇;套利
cH"M8gP# arbitrageur 套戥者;套汇者
R+, tn,<< arbitrary amount 临时款项
v#D9yttO{ arrangement 措施;安排;协定
SAXjB;VH6 arrears 欠款
6P+8{?V& arrears of pay 欠付薪酬
,uuQj]Dac+ arrears of revenue 逾期未收税款;逾期未收的帐项
0UlaB
sv articles of association 组织章程;组织细则;组织章程细则
4JP01lq'\ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
<W\~A$ ascertainment of profit 确定利润
5/Swn9vwl "Asia Clear" “亚洲结算系统”
zD2Bhta y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~vaV=}) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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p Asian Development Fund [ADF] 亚洲发展基金
[ nYwJ Asian dollar bond 亚洲美元债券
IXX^C}\, Asian dollar market 亚洲美元市场
UGr7,+N&w Asian dollar rate 亚洲美元利率
voV=}.(p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;>|:I(l; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ILTd*f asked price 沽盘;喊价;索价;卖方报价
I)DLnnQQ assessable income 应评税入息
mKWA-h+f assessable loss 应评税亏损
g8}/Ln*W' assessable profit 应评税利润
vZ$uD,@;. assessable value 应评税值
_0^<)OSY assessed profit 估定利润
8|V6Rg A% assessed value 经评估价值
[#uX{!q' assessment 评税;评定;估价;评税单
D='/-3f!F] assessment number 评税编号;估价编号
--.: eFE/ assessment of additional tax 补加税评税
MT;<\T assessment of performance 业绩评估;实绩评价
Q_LPLmM Assessor 评税主任
r~TiJ?8I asset price bubbles 资产价格泡沫
hGD7/qTN asset-backed securities 具资产保证的证券
':F{st>&H assets accretion 资产增值
*1}9`$ assets and liabilities 资产与负债
4d9iAN assets betterment statement 资产递增表;资产改进表
.U9NQwd assets lending 实物放款;有抵押贷款
$7M64K{ assets of the company passing on the death 死者去世时转移的公司资产
(!{_O_& assets pledged as security for liabilities 用作负债抵押的资产
/gXli) assets portfolio 资产投资组合
luLm:NWUM assets price 资产价格
\wO)w@" assets quality 资产质素
8R8J./i.K assets realization 资产变现
5GT,:0 assets refinancing arrangement 资产再集资安排
ZK3?"|vhC assets securitization 资产证券化
~"brfjd| assets situated outside Hong Kong 在香港以外地方的资产
=4+UX*&i?. assets stripping 削减资产;拆卖资产
Z4bN|\I assets value 资产值
f{WJM>$: assignee 承让人
&R pQ2*4n assignment 转让;转让书;转让契
#`v`e" assignment of interest 权益转让
"t`r_Aw assignment of letters patent and trade mark 专利证书及商标转让
"uqa~R{ assignment of property 物业转让;物业转让书
u.8vXc assignment right 转让权
)d0&iE`@ assignor 转让人
u ldea) associate 有联系的人;有关连人士;相联者;合伙人;联系人
w0tlF:Eg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c3i|q@ k associate member 附属会员
e+4p__TmZ associated body corporate 相联法人团体
D@5&xd_@4 associated company 相联公司;联属公司
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bT*cgD{ associated corporation 相联法团
8r)eiERv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%NX 公认会计师公会〔英国〕
#qm<4]91 Association of Futures Exchange Brokers 香港期货经纪协会
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sXi6^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u\&oiwSIP association of underwriters 承保人组织
n4(w?,w} assumption of control 接管
ANp4yy+ assurance 担保;保险;转易;转易书
W[j =!o assurance of interest 权益的转易
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OU@N
8 at 19XX price 按一九XX年价格计算
H>;km$b + at a discount 按赔价计算;按贴水价格计算;打折扣
mkrvWZjZX at a premium 按溢价计算;按升水价格计算
BAg*zYV7 at call 通知付款;按通知
<w.V !"! at constant market price 按固定市价计算
_N9yC\ at constant price 按固定价格计算
E)H8jBm6w at cost 按成本计算
E=sBcb/v at current market price 按当时市价计算;按现时市价计算
1:q55!b at current price 按当时价格计算;按现时价格计算
!z58,hv at factor cost 按要素成本计算;按生产要素成本计算
!0 *=z~ at money-of-the-day price 按付款当日价格计算
=EsKFt" at or better 按指定或较佳价位〔买卖指令〕
u|BD%5+J at par 按面值计算;平价
"`C|;\w at sight 见票即付
w*#TS8
\ at the close 按收市盘
A{mbL2AxwC at the opening 按开市盘
R b\=\ attestation 见证;见证条款
N, ;'oL+ at-the-money option 平价期权
^7F!>!9Ca attorney 受权人;受托代表人
fcD$km attornment 新拥有人承认书
u%VO'}Gz attributable profit 可归属利润
p0`Wci attributable share value 可归属股份价值
\*!g0C8 o Auckland Stock Exchange 奥克兰证券交易所
"{qhk{ auction 拍卖
p^ 9QYR auctioneer 拍卖商
;oWh Tj` audit 审计;核数
o9q%=/@, Audit Commission 审计署
L.l%EcW=, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_BtppQIWv 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〕
>:Xzv audit review 帐目审查
/$&~0pk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a%*W^R9Ls audited account 审计帐目;经审计的帐目
Qj[4gN?}= audited annual account 经审计的周年帐目
3`IDm5 audited balance sheet 经审计的资产负债表
!ssE >bDa auditor 核数师;核数主任;审计师
Y?ZTl762 auditor's certificate 核数师证明书;审计师证明书
n?!.r
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')Ozz<{ Aussie bond 澳元债券
u0w2v+ austerity budget 紧缩预算
;=*b:y Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)8st Australia All Ordinaries Index 澳洲所有普通股票指数
NT= ?@uxD Australian Dollar [AUD] 澳元
^ylJ_lN&=1 Australian Options Market 澳大利亚期权市场
h7[VXE Australian Securities Commission 澳洲证券事务监察委员会
:v1'(A1t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+=$]f jE? Australian Stock Exchange 澳大利亚证券交易所
V:QfI Austrian Schilling [ATS] 奥地利先令
kh^AH6{2 authentication 认证;鉴证
V\!FD5% authority to purchase 委托购买证;委购书
p^5B_r: authorization 认可;核准;授权;授权书
xm/v:hl= authorization by direction 指示授权
}@SZ!-t%rD authorization by instruction 指令授权
~k|~Q\ authorization by warrant 令状授权
6"-LGK: authorization of unit trust 单位信托的认可
hSp[BsF`, authorized agent 指定代理人
[3t
N-aj[ authorized capital 法定资本
Drk9F"J authorized clerk 出市员
$C,f>^1 authorized dealer 认可交易商
H Y.,f_m authorized financial institution 认可财务机构
<4C`^p authorized fund 认可基金
`$G7Ia_ $] authorized fund house 获授权的基金公司;认可基金公司
XRJ<1w: authorized institution 认可机构
k[A=:H1" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
R:0Fv9bwS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"EWU:9\0 authorized insurer 获授权保险人;获认可承保人
vb{&T< authorized investment 特准投资项目
i ,4 authorized person 获授权人
JjyQ authorized representative 获授权代表
{ tim{nV authorized share capital 法定股本
XMa(XOnX automated quotation system 自动报价系统
D3;^!ln]D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zu*0uL 自动交易系统〔香港期货交易所有限公司〕
W{1=O)w automatic adjustment mechanism 自动调整机制
Fl(+c0|kT automatic adjustment system 自动调整系统
W\N-~9UA Automatic Clearing House 自动票据交换所
b0riiF automatic exchange rates accumulation system 自动化汇率累集系统
Xb)XV$0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$M$oNOT}Y automatic teller machine [ATM] 自动柜员机
T7Lk4cU autopay 自动转帐
9 n|H%AC available assets 可用资产
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available fiscal reserve 现存财政储备
EG7ki0 available profit 可用利润
y 9/27yWB Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
O 4l[4,` average 平均;平均数;海损
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A-{ average basic salary 平均基本薪金
=WJ*$j( average consumer expenditure 平均消费开支;一般消费开支
azF"tke average cost 平均成本
oopTo51,a average cost of land production 增辟土地平均成本
$T1
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?X average daily turnover 平均每日成交额
s@^GjA[6+ average daily wage rate 平均每日工资率
J@(*(oQb average expenditure pattern 平均开支模式
xfos>|0N average growth rate 平均增长率
;G;vpl average net fixed assets 固定资产平均净值
3M+hjc. average of relatives 相对价格平均数
75Jh(hd( average price 平均价格
rM=Q.By+\ average propensity to consume 平均消费倾向;一般消费倾向
|+x;18 average propensity to save 平均储蓄倾向;一般储蓄倾向
lv&<kYWY average rate 平均率
m#grtmyMrI average revenue 平均收入;平均收益
bveNd0hN average stock 平均库存;平均存货
N%_-5Q)so average yearly rent 平均年租
-t:yy:4 avoidance of double taxation 避免双重课税
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Yy[8_(tN avoidance of tax 避税