A:
d%"@#bB A share A股;甲类股份
}@t'rK[ abatement of tax 减税;减扣免税额
i(TDJ@} ABN AMRO Bank N.V. 荷兰银行
tI6USN% above-the-line expenditure 线上项目支出;经常预算支出
}G0.Lq+a above-the-line receipt 线上项目收入;经常预算收入
{mq$W ABSA Asia Limited 南非联合亚洲有限公司
)l81R absolute change 绝对数值变更
2+hfbFu,1 absolute expenditure 实际开支
Xj&~N;Ysb absolute guideline figure 绝对准则数字
fuwp p absolute interest 绝对权益
"!4>gg3r absolute order of discharge 绝对破产解除令
Toa#>Z*+Rb absolute profit margin 绝对利润幅度
XzTH,7[n absolute value 实值;绝对值
}<x!95 absolutely vested interest 绝对既得权益
V-o`L`(F` absorbed cost 已吸收成本;已分摊成本
#h|,GvmF<b absorption 吸收;分摊;合并
lQ(BEv"2G[ absorption rate 吸收率;摊配率;分摊率
Tef3
Z6 ACB Finance Limited 亚洲商业财务有限公司
_S7M5{U_ acceptable form of reciprocity 合理的互惠条件
3C5D~9v acceptable rate 适当利率;适当汇率
EIl$"^- acceptance agreement 承兑协议
>@92K]J acceptance for honour 参加承兑
[n@!=T acceptor 承兑人;接受人;受票人
|<o>$;mZ acceptor for honour 参加承兑人
8;dbU* accident insurance 意外保险
%W|Zj QI^ Accident Insurance Association of Hong Kong 香港意外保险公会
&?ed.V@E5 accident insurance scheme 意外保险计划
Hi 0df3t accident year basis 意外年度基准
3qwYicq, accommodation 通融;贷款
qCFXaj
accommodation bill 通融票据;空头票据
"Z1&z- accommodation party 汇票代发人
%2FCpre; account balance 帐户余额;帐户结余
I}CA-8 account book 帐簿
DcvmeGl account collected in advance 预收款项
M`,Z#)Af account current book 往来帐簿
3Tte8]0 account of after-acquired property 事后取得的财产报告
#p:jKAc3 account of defaulter 拖欠帐目
f;;
S account payable 应付帐款
!B38!
L account payee only [A/C payee only] 只可转帐;存入收款人帐户
P+c Fp7nC account receivable 应收帐款
?;=Y1O7N( account receivable report 应收帐款报表
9Z_OLai
account statement 结单;帐单;会计财务报表
q@!H^hd} account title 帐户名称;会计科目
UHDI9>G~, accountant's report 会计师报告
u:>3j,Cs Accountant's Report Rules 会计师报告规则
~k<31 ez accounting and auditing procedure 会计与审计程序;会计与核数程序
E)Epr&9S Accounting Arrangements 《会计安排》
WoT z' accounting basis 会计基础
FT?1Q' accounting by Official Receiver 破产管理署署长呈交的帐目
_WkcJe` Accounting Circular 《会计通告》
7Mbt*[n accounting class 会计类别
+!Gr`&w*) accounting date 记帐日期;会计结算日期
\:)o'- accounting for money 款项核算
>"My\o Accounting Officer 会计主任
{~{s =c0 accounting period 会计报告期;会计期
af5`ktx accounting policy 会计政策;会计方针
/xbF1@XtL accounting practice 会计惯例
;.[$ accounting principle 会计准则
%' g-%2C? accounting record 会计记录
|~vQ0D
accounting report 会计报告
;{C{V{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~m=%a Accounting Society of China 中国会计学会
}u*@b10 accounting statement 会计报表
>Ti2E+}[M accounting system 会计制度;会计系统
0Y`tj accounting transaction 会计事项;帐务交易
Pj5#G0i% accounting treatment 会计处理
OU5|m%CmO accounting year 会计年度
m6ws#%|[ accretion 增值;添加
.F$AmVTN accrual 应计项目;应累算数目
uM6!RR!~ accrual basis 应计制;权责发生制
~oR&0et accrual basis accounting 应计制会计;权责发生制会计
10C91/ accrue 应累算;应计
av$_hEjo|D accrued benefit 应累算利益
=
y,avR accrued charges 应计费用
J^a"1| accrued cumulative preference share dividend 应累算的累积优先股股息
sWCm[HpG accrued expenses 应累算费用
[<I
`slK accrued interest payable 应付利息;应计未付利息
zi&d accrued interest receivable 应收利息;应计未收利息
<UL|%9=~ accrued right 累算权益
9<r}s accruing profit 应累算的利润
p%y\`Nlgdx accumulated fiscal reserve 累积财政储备
Y,"MQFr(o accumulated profit 累积利润;滚存溢利
*U^hwL accumulated reserve 累积储备
2cL)sP} accumulation of surplus income 累积收益盈余
:|mkI#P. acquired assets 既得资产
:pu{3-n. acquisition 收购;购置;取得
4gNRln- acquisition cost 购置成本
~,65/O acquisition expenses 购置费用
ti2_kYq acquisition of 100% interest 收购全部股权
JX<W[P>M acquisition of control 取得控制权
y$No o)Z acquisition of fixed assets 购置固定资产
QYb?;Z acquisition of shell “买壳”
e%Xf*64 acquisition price 收购价
j7 3@Yi% act of God 天灾
0-~x[\>> acting partner 执事合伙人
[$Bb'],k active market 买卖活跃的市场;交投畅旺的市场;旺市
>Ga1p'8FtU active partner 积极参与的合伙人
ymCIk/\ active trading 交投活跃
k0uwG'(z9 actual circulation 实际流通
oKJ7i,xT actual cost 实际成本
Oo .Qz
actual expenditure 实际开支;实际支出
ABDUp: actual income 实际入息;实际收入;实际收益
pREYAZh actual market 现货市场
{4q:4i actual price 现货价;实际价格
Ax*~[$$~% actual profit 实际利润
E,:pIw
actual quotation 实盘;实际价位;实际报价
'U0I.x( actual year basis 按实际年度计算
3pH`]m2 actuals 实货
A:J{ actuarial investigation 精算调查
4N0nU actuarial principle 精算原则
(t[' actuarial report 精算师报告
e>Y2q|S85 Actuarial Society of Hong Kong 香港精算学会
W+S; Do actuarial valuation 精算师估值
O;sQPG,v actuary 精算师
<%7
V`,*g/ ad referendum agreement 暂定协议;有待覆核的协定
cTTE]ix] ad valorem duty 从价税;按值征税
sZDJ+ ad valorem duty system 从价税制
j'x{j %U ad valorem fee 从价费
>7q,[:(gs ad valorem tariff 从价关税
gD=5M\ additional allowance 额外免税额
"uC*B4` additional amount for unexpired risk 未过期风险的额外款额
K7VG\Ec additional assessable profit 补加应评税利润
jdf@lb=5l additional assessment 补加评税
y]%,Y=%X additional commitment 额外承担
9iNns;^`q additional commitment vote 额外承担拨款
F
;&e5G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u.FDe2|[) additional dependent parent allowance 供养父母额外免税额
_?c.3+;s additional provision 额外拨款
r2'rfpQ additional stamp duty 附加印花税
"-:\-sMt{ additional tax 补加税罚款;补加税款
(\>'yW{f Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,4,c-
adjudged bankrupt 被裁定破产
[0#hgGO]P adjudicated bankrupt 裁定破产人
0Wm-`ZA adjudication fee 裁定费;评定印花税额手续费;评估契据费
S$WM&9U adjudication of bankruptcy 裁定破产;宣告破产
elB 8 adjudication of insolvency 裁定无力偿还债务
Zw{tuO7}K adjusted actual 经调整的实数;调整后的实数
RZ%X1$ adjusted current assets 经调整的流动资产;调整后的流动资产
jtY~-@* adjusted figure 经调整的数字;调整后的数额
VAt9JE;# adjusted liabilities 经调整的负债;调整后的负债
-=IM8Dny adjusted loss 经调整的亏损;调整后的亏损
[1GEe 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
J,Ap9HJt adjusted profit 经调整的利润;调整后的利润
- S-1<xR adjusted surplus 经调整的盈余额;调整后的盈余额
S>E.*]_ adjusted value 经调整的价值;调整后的价值
$'*BS adjustment 调整;修订;理算〔保险〕
r ngw6?`n- adjustment centre 调剂中心
gAP}KR#T adjustment lag 调整过程的时间差距;调整时差
j@!}r|-T adjustment mechanism 调整机制
-rlX<(pl) adjustment of loss 亏损调整
-`EoTXT*U adjustment process 调整过程;调整程序
RkwY3s" adjustment range 调整幅度
j56 An6g administered exchange rate 受管制汇率
0&@pX~h: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c<e\JJY5? administration expenses 行政费用
$twF93u$ administration fee 手续费;行政费
%Ege^4PE administration in bankruptcy 破产管理
J7vpCw2ni administration order 遗产管理令
3fTI&2: administrator 管理人;遗产管理人
I|z#Aoc administrator of the estate 遗产管理人
eov-"SJB admission of debt 债项承认书
Y_sVe admission of proof 接纳债权证明
]'/]j advance 放贷款项;垫付款项;预支款项;预付款项
R2W_/fsG advance account 暂支帐目;预付款帐户
Q$j48,e advance compensation 预付补偿金
*xP:7K advance from shareholder 股东垫款
^ni_%`Ag advance pending reimbursement 预支以待日后付还
n.RhA-O advanced economy 先进经济体系
7d)' y advancement 预付;预付财产
;i>E@ advances warrant 垫款令
|lV9?#! advancing 贷出
Bx4GFCdifC adverse balance 逆差
^i\1c-/ adverse exchange 逆汇
09s}@C advertisement addressed to shareholders 在报章刊登的致股东通告
gwT,D.'Ut advice for collection 托收通知书
|vzWSm advice of drawing 提款通知书;汇票通知书
~#\#!H7 advice of payment 付款通知
F JhVbAMd Advisory Committee [Securities and Futures Commission]
He3zV\X[Z 谘询委员会〔证券及期货事务监察委员会〕
A!yLwkc:5 Advisory Committee on Diversification 经济多元化谘询委员会
s#ZH.z@J affidavit 誓章;遗产申报誓章
P.DWC'IBN affidavit of no receipt 述明无收款的誓章
?F{xDfqw affiliate 联号;联营公司;附属公司
^j}sS!p affiliated company 附属公司;联号;联营公司
0 +LloB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H>6;I affordability 负担能力
IIiN1
Lu,5 African Development Bank [AfDB] 非洲开发银行
mM>|fHGA after-acquired property 事后取得的财产
f4}6$>) after-hours dealing 市后交易
"@$STptkc after-tax profit 税后盈利;税后利润;税后溢利
?UDO%`X agency agreement 代理协议
#"-^;Z agency expenses 代理机构的开支
:`1g{8.+ agency fee 代理费
&S]v+wF Agency Law 《代理法》
~7'.{VrU agent 代理人;承销人
i{qU RP}. agent of company 公司代理人
/GGu` f agent's fee 代理人费;经纪费
^iS:mt aggregate 总计;总数;总体数字
}4%)m aggregate amount 总款额;总额
|Eu~=J7@ aggregate assets and liabilities 总体资产与负债
vI}S6-"< aggregate at constant price 按固定价格计算的总体数字
k]pD3.QJ aggregate demand 总需求
1s[-2^D+EM aggregate gross position 总持仓量
'U$VOq?! aggregate limit 总限额
!Jl0Eu aggregate of salaries tax 合计薪俸税
tC-KW~& aggregate performance 总体表现;总体业绩
[HDO^6U aggregate supply 总体供应
%tQ{Hf~ aggregate surplus 总盈余
_!p3M3"$B aggregate total 整体总额
,6\f4/ aggregate value 总值;合计价值
Z]\^.x9S aggregated basis 合计基准
',Pk>f]AB- aggregated net chargeable income 合计应课税入息实额
X(28xbd| aggregation 合并计算;合计;总和
4[ 0?F!% aggregation of incomes of husband and wife 夫妇入息合并计算
?ovGYzUZ aggregation of property 财产的总和
{`CWzk? agio 差价;贴水
-$z " 74 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》
' PYqp&gJ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w8I&:"^7< 《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》
|9Ks13?Ck Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,8nZzVo 《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》
ODA#vAc! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@ibPL+~-_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
wJ*-K- agreement for a settlement 授产协议
Cbs4`D, agreement for assignment 转让协议
$OoN/^kv agreement for sale 售卖协议;买卖协议
ld:alEo agreement for sale and purchase 买卖协议
?4Juw? agreement for the payment of interest 支付利息协议
2_b'mepV agreement for the repayment of money 还款协议
%v:h]TA agreement of reinsurance 再保险协议
K/m)f# Agricultural Bank of China 中国农业银行
%ab)Gs air passenger departure tax 飞机乘客离境税
8lSn*;S, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/C2f;h(1 airport tax 机场税
v1g5( alcohol duty 酒精税
UDtbfc7bk alienation 让与;让渡;转让
4,ynt& alimony 生活费;赡养费
Ltd?#HP All Ordinaries Index [AOI] 所有普通股指数
F>(#Af9 all risks 全险;综合险
BG0Mj2 All Sales Record for Stock Market 《股票市场成交报告》
YKOO(?lv Allied Capital Resources Limited 新联财务有限公司
$=xQ X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~<OjXuYu allocation letter 拨款信件
i/~QJ1C allocation of fund 分配款项;预留款项
C-^%g[# allocation of profit 利润分配;溢利分配
Z1&GtM allocation warrant 拨款令
[Fj+p4*N allotment 分配;配股
9|A-oS allotment notice 股份配售通知;配股通知
&ntP~!w allotment of shares 股份分配
13_~)V allowable 可获宽免;免税的
bRz^= allowable business loss 可扣除的营业亏损
-7z y allowable expenses 可扣税的支出
*oX]=u& allowance 免税额;津贴;备抵;准备金
pQ(eF0KG allowance for debts 债项的免税额
_Ge^
-7 allowance for depreciation by wear and tear 耗损折旧免税额
5=h'!|iY allowance for funeral expenses 殡殓费的免税额
5po'(r|U allowance for inflation 为通货膨胀而预留的款项;通胀准备金
e0WSHg=6@ allowance for repairs and outgoings 修葺及支出方面的免税额
C!k9 JAa$Z allowance to debtor 给债务人的津贴
yZ)aKwj%U alteration of capital 资本更改
b\j&!_
alternate trustee 候补受托人
L(2P|{C amalgamation 合并
|QNLO#$ - ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O| 6\g>ew ambit of charges 征税范围;收费范围
wW! r}I# amended valuation 经修订的估值
X+E\]X2 American Commodities Exchange 美国商品交易所
Dke($Jr{ American Express Bank Limited 美国运通银行
Yj7= T%5 American Stock Exchange 美国证券交易所
6aZt4Lw2\ amortization 摊销
/,N!g_"Z amount due from banks 存放银行同业的款项
>dvWa-rNUT amount due from banks abroad 存放海外银行同业的款项
s?x>Yl
% amount due from holding companies 控股公司欠款
'BdmFKy1 amount due from local banks 存放本港银行同业的款项
^!p<zZ amount due to banks 银行同业的存款
+[8Kl=]L amount due to banks abroad 海外银行同业的存款
Y!1^@;)^ amount due to holding companies 控股公司存款
cm 9oG amount due to local banks 本港银行同业的存款
C6V&R1" s amount due to outport banks 外埠银行同业的存款
0"qim0%|DF amount for note issue 发行纸币的款额
!eAdm amount of bond 担保契据的款额
!:O/|.+Vmf amount of consideration 代价款额
nHA`B.:B amount of contribution 供款数额
fqk Dk amount of indebtedness 负债款额
Tb0;Mbr amount of principal of the loan 贷款本金额
PUjoi@] amount of rates chargeable 应征差饷数额
Ie&b<k amount of share capital 股本额
hp]ng!I{\u amount of sums assured 承保款额
+fP/|A8P amount of variation 变动幅度
'W?v.W & amount of vote 拨款数额
3ES[ N.V# amount payable 应付款额
`\F%l?aY amount receivable 应收款额
Cs[7% j Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g
y e(/N+I analysis 分析
<.=#EV^i ancillary risk 附属风险
[bi3%yWh annual account 周年帐目;周年帐目报表;年度决算;年结
vMZ7uO annual accounting date 年结日期
L_lDFF annual allowance 每年免税额;年积金;年度津贴;年津
(4/]dTb annual balance 年度余额
_{c|o{2sj annual disposable income 每年可动用收入
&I}T<v{f annual estimates 周年预算
Q),3&4pM annual fee 年费
NB
W%.z annual general meeting 周年大会
lKV\1(` annual growth rate 年增率;每年增长率
jq("D, annual long-term supplement 长期个案每年补助金
,v}?{pc annual pensionable emolument 可供计算退休金的年薪
*L;pc g8{ annual report 年报
Q%n{*py Annual Report on the Consumer Price Index 《消费物价指数年报》
+r-dr>&H@ annual return 周年报表;周年申报表;每年报税表格
>)n4sMq Annual Return Rules 《周年报表规则》
S\3AW,c]w annual review of consumer prices 每年消费物价回顾
l4mUx`! annual roll-forward basis 逐年延展方式
b%[nB annual salary 年薪
WE.$a t{*h annual statement 年度报表;年度决算表
u3*NO
)O 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
$vTAF-~Ql annuitant 年金受益人
&8Jg9# annuity 年金
9o`7Kc/g annuity contract 年金合约
(,Ja
annuity on human life 人寿年金
qF{DArc antecedent debt 先前的债项
ne"?90~ ante-dated cheque 倒填日期支票
x!C8?K=| anticipated expenditure 预期开支
W%>i$:Qq
anticipated net profit 预期纯利
XYb^Cs; anticipated revenue 预期收入
KZrMf77= anti-inflation measure 反通货膨胀措施
iF [?uF anti-inflationary stance 反通货膨胀立场
hEv=T'*,K) apparent deficit 表面赤字
CP]S-o}yd apparent financial solvency 表面偿债能力
o=-Vt,2{ apparent partner 表面合伙人
b\?7?g application for personal assessment 个人入息课税申请书
ljYpMv.>xG application of fund 资金应用
. Z*j!{@c application to release as liquidator and to destruct the books of accounts and documents
#
cN_ y 申请免除清盘人职务及毁灭帐簿与文件
mWli}j# appointed actuary 委任精算师
~&DB!6* appointed auditor 委任核数师;委任审计师
0i5y(m&7 appointed trustee 委任的受托人
bB:r]*_
s] appointer 委任人
fou_/Nrue apportioned pro rata 按比例分摊
SE;Tujwhqi apportionment 分配;分摊
{K45~ha9!m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#*Yi4Cn< apportionment formula 分摊方程式
Y^f94s:2S apportionment of estate duty 遗产税的分摊
hgweNRTh! appraisal 估价;评估
.# 6n appreciable growth 可观增长
\K?( appreciable impact 显着影响
cPq Dsl3 appreciable increase 可观增长
80?6I%UB< appreciation 增值;升值
.:{h{@a appreciation against other currencies 相对其他货币升值
=% q?Cr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
11)/] ?/j appreciation tax 增值税
}XX~
W}M(\ appropriation 拨款;拨用;拨付
4d^
\l! appropriation account 拨款帐目
MX!u$ei Appropriation Bill 拨款法案
"U%n0r2 appropriation-in-aid system 补助拨款办法
axK6sIxx approved assets 核准资产
CxbSj, approved basket stock 认可一篮子证券
*GbVMW[A> approved budget 核准预算
I*A0?{ approved charitable donation 认可慈善捐款
3Q'[Ee2-3 approved charitable institution 认可慈善机构
~A`&/U approved currency 核准货币;认可货币
HzRX$IKB3( approved estimates 核准预算
O{k89{ approved estimates of expenditure 核准开支预算
[=F>#8= approved overseas insurer 核准海外保险人
gppBFS approved overseas trust company 核准海外信托公司
bp]^EVx approved pooled investment fund 核准汇集投资基金
Hp)X^O" approved provident fund scheme 认可公积金计划
n7IL7?!o approved provision 核准拨款
[G{rHSK5tQ approved redeemable share 核准可赎回股份
CM%|pB/z approved regional stock 认可地区性证券
< /;Q8;0 approved retirement scheme 认可退休金计划
V$/u approved subordinated loan 核准附属贷款
Em e'Gk arbitrage 套戥;套汇;套利
#XTY7,@P arbitrageur 套戥者;套汇者
[3O^0-:6E arbitrary amount 临时款项
lx\qp`w arrangement 措施;安排;协定
0U82f1ei arrears 欠款
:+~KPn>w5 arrears of pay 欠付薪酬
_ PXG AS arrears of revenue 逾期未收税款;逾期未收的帐项
q>_vE{UB articles of association 组织章程;组织细则;组织章程细则
=n@F$/h Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
0a"igH} ascertainment of profit 确定利润
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JLi ZS "Asia Clear" “亚洲结算系统”
vkd[:CC Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B4]AFRI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m#oh?@0} Asian Development Fund [ADF] 亚洲发展基金
)W&o?VRfO Asian dollar bond 亚洲美元债券
GWF/[% Asian dollar market 亚洲美元市场
qbS'|--wH Asian dollar rate 亚洲美元利率
&/Eg2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Lw*;tL<, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]43al f F# asked price 沽盘;喊价;索价;卖方报价
uYFMv=>j assessable income 应评税入息
3/X-Cr+d assessable loss 应评税亏损
s%eyW _ assessable profit 应评税利润
)O,wRd>5 assessable value 应评税值
;mEwQ assessed profit 估定利润
N>+ P WE$ assessed value 经评估价值
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:"<B) assessment 评税;评定;估价;评税单
uxWFM
$ assessment number 评税编号;估价编号
V,V*30K5 assessment of additional tax 补加税评税
6}ce1|mkg/ assessment of performance 业绩评估;实绩评价
41u*w2j Assessor 评税主任
1hl]W+9 asset price bubbles 资产价格泡沫
B\\6# asset-backed securities 具资产保证的证券
Lp_$?MCD. assets accretion 资产增值
`/z_rqJ0CL assets and liabilities 资产与负债
k@#5$Ejc2 assets betterment statement 资产递增表;资产改进表
,zQo {. assets lending 实物放款;有抵押贷款
U1OFDXHG assets of the company passing on the death 死者去世时转移的公司资产
c\At0.QCA assets pledged as security for liabilities 用作负债抵押的资产
AgIazv1 assets portfolio 资产投资组合
P Q7A~dw9 assets price 资产价格
Y 4d3n assets quality 资产质素
XMGx^mn assets realization 资产变现
/QQ8.8=5 assets refinancing arrangement 资产再集资安排
|+>uA[6# assets securitization 资产证券化
{3VZ3i assets situated outside Hong Kong 在香港以外地方的资产
pD"YNlB^ assets stripping 削减资产;拆卖资产
/D]Kkm) assets value 资产值
*c{wtl@ assignee 承让人
A]7<'el= assignment 转让;转让书;转让契
>ajuk assignment of interest 权益转让
*myG"@P4hW assignment of letters patent and trade mark 专利证书及商标转让
a Sf/4\ assignment of property 物业转让;物业转让书
# kyl?E assignment right 转让权
oBr.S_Qe assignor 转让人
}^9]jSq5 associate 有联系的人;有关连人士;相联者;合伙人;联系人
l71gf.4g Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
BT]ua]T+ associate member 附属会员
0o;O`/x associated body corporate 相联法人团体
'l~6ErBSg associated company 相联公司;联属公司
oh6B3>>+ associated corporation 相联法团
rz6uDJ" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:p' VbQZ{ 公认会计师公会〔英国〕
qz 9tr Association of Futures Exchange Brokers 香港期货经纪协会
~3gru>qI& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y$g}XN*)E association of underwriters 承保人组织
n-$VUo assumption of control 接管
s2FngAM;f assurance 担保;保险;转易;转易书
|g%mP1O assurance of interest 权益的转易
;imRh'-V6 at 19XX price 按一九XX年价格计算
f/,tgA at a discount 按赔价计算;按贴水价格计算;打折扣
4e +~.5r@i at a premium 按溢价计算;按升水价格计算
'0:i<`qv#g at call 通知付款;按通知
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.["=7 at constant market price 按固定市价计算
9}5K6aQ at constant price 按固定价格计算
CswE at cost 按成本计算
in<}fAro6 at current market price 按当时市价计算;按现时市价计算
yPV'pT) at current price 按当时价格计算;按现时价格计算
P-CB;\ at factor cost 按要素成本计算;按生产要素成本计算
sc W'AJJq at money-of-the-day price 按付款当日价格计算
_d@=nK) at or better 按指定或较佳价位〔买卖指令〕
Bn?:w\%Ue at par 按面值计算;平价
YzAFC11, at sight 见票即付
Po(]rQbE at the close 按收市盘
9GgA 6# at the opening 按开市盘
q_ %cbAcD attestation 见证;见证条款
@b2`R3}9R at-the-money option 平价期权
c8{]] attorney 受权人;受托代表人
YD\]{,F| attornment 新拥有人承认书
pQMtj0(y attributable profit 可归属利润
HG%Z"d attributable share value 可归属股份价值
Tv5g`/e=Ej Auckland Stock Exchange 奥克兰证券交易所
mf' ]O, auction 拍卖
;
dd Q/ auctioneer 拍卖商
S_v(S^x6 audit 审计;核数
M"{uX Audit Commission 审计署
!"Q}R p Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_n"Ae?TP 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〕
&.Q8Mi
aT audit review 帐目审查
ymWgf6r< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;;Ds audited account 审计帐目;经审计的帐目
{fV}gR2 audited annual account 经审计的周年帐目
:m'+tGs audited balance sheet 经审计的资产负债表
[BM*oEFPB* auditor 核数师;核数主任;审计师
""{|3XJe auditor's certificate 核数师证明书;审计师证明书
]XeO0Y auditor's report 核数师报告;审计师报告
FB:<zmwR Aussie bond 澳元债券
#z!^<, austerity budget 紧缩预算
aRJcSV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Jq
]:<TQ Australia All Ordinaries Index 澳洲所有普通股票指数
ZDx@^P y Australian Dollar [AUD] 澳元
f[sF:f(zI Australian Options Market 澳大利亚期权市场
>^$2f&z Australian Securities Commission 澳洲证券事务监察委员会
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# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J:j<"uPm Australian Stock Exchange 澳大利亚证券交易所
F7MzCZvu Austrian Schilling [ATS] 奥地利先令
]XA4;7 authentication 认证;鉴证
,FZT~? authority to purchase 委托购买证;委购书
06*rWu9P3 authorization 认可;核准;授权;授权书
`zpbnxOL$T authorization by direction 指示授权
^YvB9XN authorization by instruction 指令授权
UsQ4~e 4- authorization by warrant 令状授权
kforu!C authorization of unit trust 单位信托的认可
@kFu*" authorized agent 指定代理人
~D[?$`x: authorized capital 法定资本
R?66b{O authorized clerk 出市员
ZJ,cQ+fn authorized dealer 认可交易商
Thr*^0$C authorized financial institution 认可财务机构
{g6Qv- authorized fund 认可基金
;AJTytE>% authorized fund house 获授权的基金公司;认可基金公司
2;`=P5V authorized institution 认可机构
T]T;$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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l@* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4~z?" authorized insurer 获授权保险人;获认可承保人
?BA^YF authorized investment 特准投资项目
\5)h tL1F authorized person 获授权人
Xz 4 x authorized representative 获授权代表
lb*8G authorized share capital 法定股本
5 BtX63 automated quotation system 自动报价系统
_-~`03 `! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Zm
ogM7B 自动交易系统〔香港期货交易所有限公司〕
BV`- =wRC automatic adjustment mechanism 自动调整机制
a4i:| automatic adjustment system 自动调整系统
h*B|fy4K9U Automatic Clearing House 自动票据交换所
!ZRs;UZ>o automatic exchange rates accumulation system 自动化汇率累集系统
o>/O++7R a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
CjIu[S1% automatic teller machine [ATM] 自动柜员机
]rN5Ao}2 autopay 自动转帐
<M]h{BS= available assets 可用资产
ra N)8w}- available fiscal reserve 现存财政储备
q my%J available profit 可用利润
1xE]6he4{T Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
,m<H-gwa average 平均;平均数;海损
dq1:s1 average basic salary 平均基本薪金
#-% A[7Cdp average consumer expenditure 平均消费开支;一般消费开支
JPn$FQD average cost 平均成本
(b,[C\RBF average cost of land production 增辟土地平均成本
W5L iXM average daily turnover 平均每日成交额
$_H` average daily wage rate 平均每日工资率
41a.#o average expenditure pattern 平均开支模式
eM7Bc4V average growth rate 平均增长率
`#-P[q<v- average net fixed assets 固定资产平均净值
sbj(|1,ac average of relatives 相对价格平均数
CzCQFqXI average price 平均价格
xVL5'y1g B average propensity to consume 平均消费倾向;一般消费倾向
)vg5((C average propensity to save 平均储蓄倾向;一般储蓄倾向
4_ v]O average rate 平均率
YwY74w: average revenue 平均收入;平均收益
[+m?G4[ average stock 平均库存;平均存货
l7{oi! average yearly rent 平均年租
^ci3F<?Q= avoidance of double taxation 避免双重课税
>gwz,{ avoidance of tax 避税