A:
Z}Q/u^Z A share A股;甲类股份
JiuA"ks) abatement of tax 减税;减扣免税额
vS[\j ABN AMRO Bank N.V. 荷兰银行
;Bw3@c above-the-line expenditure 线上项目支出;经常预算支出
^R)]_ above-the-line receipt 线上项目收入;经常预算收入
2$VSH& ABSA Asia Limited 南非联合亚洲有限公司
"DH>4Q]
d absolute change 绝对数值变更
U!K#g_} absolute expenditure 实际开支
QUfF>,[sv absolute guideline figure 绝对准则数字
W7@Vma` absolute interest 绝对权益
&3xda1H absolute order of discharge 绝对破产解除令
?^^TR/ absolute profit margin 绝对利润幅度
`*`ZgTV absolute value 实值;绝对值
#l.s>B4 absolutely vested interest 绝对既得权益
OECVExb@eH absorbed cost 已吸收成本;已分摊成本
{x[C\vZsi] absorption 吸收;分摊;合并
o>T+fBHE absorption rate 吸收率;摊配率;分摊率
sIl&\g<b ACB Finance Limited 亚洲商业财务有限公司
.I $+
E acceptable form of reciprocity 合理的互惠条件
lz1cLl
m acceptable rate 适当利率;适当汇率
-)KNsW acceptance agreement 承兑协议
l<ZHS'-;8 acceptance for honour 参加承兑
2R^Eea acceptor 承兑人;接受人;受票人
2+pXtP@O acceptor for honour 参加承兑人
Fpwhyls accident insurance 意外保险
rY1jC\ Accident Insurance Association of Hong Kong 香港意外保险公会
Ke]'RfO\ accident insurance scheme 意外保险计划
,^<39ng accident year basis 意外年度基准
^gNbcWc7CU accommodation 通融;贷款
+Jn\`4/J: accommodation bill 通融票据;空头票据
0ia-D`^me accommodation party 汇票代发人
V?`|Ha} account balance 帐户余额;帐户结余
zy8+~\a+Y& account book 帐簿
SJ:Teab account collected in advance 预收款项
fA[T5<66 account current book 往来帐簿
:Z_abKt account of after-acquired property 事后取得的财产报告
Ir*{IVvej account of defaulter 拖欠帐目
(v:8p!QN account payable 应付帐款
C7}iwklcsa account payee only [A/C payee only] 只可转帐;存入收款人帐户
(?lT @RY/ account receivable 应收帐款
yJlRW!@&: account receivable report 应收帐款报表
RyM29uD account statement 结单;帐单;会计财务报表
IjQgmS~G account title 帐户名称;会计科目
5B8fz;l= B accountant's report 会计师报告
jqTK7b Accountant's Report Rules 会计师报告规则
P3Ah1X7W"C accounting and auditing procedure 会计与审计程序;会计与核数程序
v |pHbX Accounting Arrangements 《会计安排》
aSJD'u4w.a accounting basis 会计基础
D$rn?@&g accounting by Official Receiver 破产管理署署长呈交的帐目
/^I!)|At Accounting Circular 《会计通告》
%|f@WxNrU accounting class 会计类别
~x@V"rxGw accounting date 记帐日期;会计结算日期
PGVp1TQ accounting for money 款项核算
oR7f3';?6 Accounting Officer 会计主任
[9Tnp]q accounting period 会计报告期;会计期
5LU7}v~/ accounting policy 会计政策;会计方针
sqjDh accounting practice 会计惯例
h uR ^l accounting principle 会计准则
N+H[Y4c?F& accounting record 会计记录
*A")A.R accounting report 会计报告
1!E}A!; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]=/?Ooh Accounting Society of China 中国会计学会
vBM<M3 accounting statement 会计报表
H7<g5pv accounting system 会计制度;会计系统
Sco'] ^#( accounting transaction 会计事项;帐务交易
g:p`.KuB accounting treatment 会计处理
+JXn accounting year 会计年度
:Dtm+EQ accretion 增值;添加
&NbSG+t accrual 应计项目;应累算数目
jYBiC DD accrual basis 应计制;权责发生制
=*>.z@WQ accrual basis accounting 应计制会计;权责发生制会计
eu$"GbqY accrue 应累算;应计
+Mn(s36f2 accrued benefit 应累算利益
D`.\c#;cN accrued charges 应计费用
qw)Ou]L= accrued cumulative preference share dividend 应累算的累积优先股股息
\8vZZ t accrued expenses 应累算费用
M9(lxu y1 accrued interest payable 应付利息;应计未付利息
-*-"kzgd accrued interest receivable 应收利息;应计未收利息
Ys?0hd<cn accrued right 累算权益
A8AeM` accruing profit 应累算的利润
&g0r#K accumulated fiscal reserve 累积财政储备
R mo'3 accumulated profit 累积利润;滚存溢利
i3Xo6!Q accumulated reserve 累积储备
AP4s_X+= accumulation of surplus income 累积收益盈余
Eq=JmO'gHs acquired assets 既得资产
Bi"cWO acquisition 收购;购置;取得
hQNUA|Q=% acquisition cost 购置成本
h7m$P^=U acquisition expenses 购置费用
t+^__~IX acquisition of 100% interest 收购全部股权
@ Yo*h"s acquisition of control 取得控制权
9\kEyb$F= acquisition of fixed assets 购置固定资产
~(`MP< acquisition of shell “买壳”
F<dhG>E9 acquisition price 收购价
O@:R\MwFOZ act of God 天灾
X76rme acting partner 执事合伙人
_6]CT0 active market 买卖活跃的市场;交投畅旺的市场;旺市
sqRvnCD! active partner 积极参与的合伙人
,ZO?D|M1 active trading 交投活跃
XB:E<I'q!3 actual circulation 实际流通
[p(0g;bx actual cost 实际成本
89P7iSV#* actual expenditure 实际开支;实际支出
C*t0`3g
d actual income 实际入息;实际收入;实际收益
~4] J'E > actual market 现货市场
3#\C!T0y actual price 现货价;实际价格
0wF)bQv1 actual profit 实际利润
zY-?Bv_D actual quotation 实盘;实际价位;实际报价
qzSm]l?z actual year basis 按实际年度计算
bhfKhXh8 actuals 实货
XG5T`>Yl actuarial investigation 精算调查
^(BE_<~ actuarial principle 精算原则
b'ir$RL] c actuarial report 精算师报告
w7\
\m9 Actuarial Society of Hong Kong 香港精算学会
N%=,S?b actuarial valuation 精算师估值
KmqgP`Cu actuary 精算师
d*@K5?O. ad referendum agreement 暂定协议;有待覆核的协定
F+W{R+6 ad valorem duty 从价税;按值征税
O
>@Q>Z8W? ad valorem duty system 从价税制
^.*zBrFx ad valorem fee 从价费
i.FdZN{ ad valorem tariff 从价关税
xsvJjs;= additional allowance 额外免税额
UA4MtTp` additional amount for unexpired risk 未过期风险的额外款额
nS Vr,wU additional assessable profit 补加应评税利润
4ZYywD wn additional assessment 补加评税
F&lSRL+v additional commitment 额外承担
5F]2.<i additional commitment vote 额外承担拨款
_b *gg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tCu.Fc@ additional dependent parent allowance 供养父母额外免税额
Ty3.u9c4 additional provision 额外拨款
1.Neg| additional stamp duty 附加印花税
<^ratz!- additional tax 补加税罚款;补加税款
7$*x&We Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
zIr-Rx'dL^ adjudged bankrupt 被裁定破产
5)->.* G* adjudicated bankrupt 裁定破产人
M`)3(|4 adjudication fee 裁定费;评定印花税额手续费;评估契据费
EQ"+G[j~x adjudication of bankruptcy 裁定破产;宣告破产
Z8f?uF adjudication of insolvency 裁定无力偿还债务
20:![/7:! adjusted actual 经调整的实数;调整后的实数
<" 0b8 Z adjusted current assets 经调整的流动资产;调整后的流动资产
!|mzu1S adjusted figure 经调整的数字;调整后的数额
6;M{suG| adjusted liabilities 经调整的负债;调整后的负债
0^F!-b^z adjusted loss 经调整的亏损;调整后的亏损
e Dpt1 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
SI=7$8T5=5 adjusted profit 经调整的利润;调整后的利润
WP^wNi
~> adjusted surplus 经调整的盈余额;调整后的盈余额
v[jg|s&6" adjusted value 经调整的价值;调整后的价值
3wPUP+)c7 adjustment 调整;修订;理算〔保险〕
&,\my-4c> adjustment centre 调剂中心
wz Y{ii adjustment lag 调整过程的时间差距;调整时差
EK\xc'6M adjustment mechanism 调整机制
3]7j,1^ adjustment of loss 亏损调整
ws$kwSHq adjustment process 调整过程;调整程序
xA0=C adjustment range 调整幅度
ke2M&TV administered exchange rate 受管制汇率
UunZ/A$]m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B f.- 5 administration expenses 行政费用
X"jtPYCpV{ administration fee 手续费;行政费
i
nk!>Z administration in bankruptcy 破产管理
AyOy&]g administration order 遗产管理令
_Y)Wi[ administrator 管理人;遗产管理人
hANe$10=H administrator of the estate 遗产管理人
vVjk9_Ul admission of debt 债项承认书
:8]y*j admission of proof 接纳债权证明
1`~.!yd8( advance 放贷款项;垫付款项;预支款项;预付款项
J M;WCV%NM advance account 暂支帐目;预付款帐户
F^?DnZs advance compensation 预付补偿金
oS<*\!&D advance from shareholder 股东垫款
m+x$LkP advance pending reimbursement 预支以待日后付还
"cvhx/\1# advanced economy 先进经济体系
g]d0B!Ar~ advancement 预付;预付财产
>^ E*7Bfp advances warrant 垫款令
0L d"df* advancing 贷出
j&q%@%Gm adverse balance 逆差
=i},$"Bf*% adverse exchange 逆汇
| _nBiHjNn advertisement addressed to shareholders 在报章刊登的致股东通告
K :>O X advice for collection 托收通知书
e^N}(Kpy advice of drawing 提款通知书;汇票通知书
\AB)L{ advice of payment 付款通知
{??bJRT Advisory Committee [Securities and Futures Commission]
^3QJv{)Q 谘询委员会〔证券及期货事务监察委员会〕
N).'> Advisory Committee on Diversification 经济多元化谘询委员会
J"XZnb)E= affidavit 誓章;遗产申报誓章
RxVZn"" affidavit of no receipt 述明无收款的誓章
u7},+E)+B affiliate 联号;联营公司;附属公司
E=]|v+#~ affiliated company 附属公司;联号;联营公司
N%)q.'M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RP k'1nD affordability 负担能力
`(E$-m-~jH African Development Bank [AfDB] 非洲开发银行
bzECNi5^ after-acquired property 事后取得的财产
a&7uRR26 after-hours dealing 市后交易
VDiW9] after-tax profit 税后盈利;税后利润;税后溢利
&7r a agency agreement 代理协议
b&9~F6aM agency expenses 代理机构的开支
StiWa<"c agency fee 代理费
x
}]"jj2x Agency Law 《代理法》
D J7U6{KLq agent 代理人;承销人
|FSp`P agent of company 公司代理人
hV
fANbs agent's fee 代理人费;经纪费
vdot . aggregate 总计;总数;总体数字
/<"ok;Pu7 aggregate amount 总款额;总额
K{ntl-D&y aggregate assets and liabilities 总体资产与负债
/.>%IcK
aggregate at constant price 按固定价格计算的总体数字
dfh 1^Go aggregate demand 总需求
yI/ FD aggregate gross position 总持仓量
b,>>E^wd! aggregate limit 总限额
Q(x/&]7=V aggregate of salaries tax 合计薪俸税
0g#x QzE aggregate performance 总体表现;总体业绩
}L=Qp=4 aggregate supply 总体供应
,vAcri
97 aggregate surplus 总盈余
`v)ZOw9& aggregate total 整体总额
"/%o'Fq aggregate value 总值;合计价值
2WE01D9O aggregated basis 合计基准
x0lAJaG aggregated net chargeable income 合计应课税入息实额
}]=@Y/p aggregation 合并计算;合计;总和
jsP+,brO aggregation of incomes of husband and wife 夫妇入息合并计算
m ^w{:\p aggregation of property 财产的总和
w:mm@8N agio 差价;贴水
TIK'A< 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》
RYdI$&] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{]$ )dz5 《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》
'X`W+=T$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,hm&] 《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》
as@?
Kv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
B&<P >AZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i1*0'x agreement for a settlement 授产协议
{BgJ=0g? agreement for assignment 转让协议
yJ;Qe_up agreement for sale 售卖协议;买卖协议
$#(j2sL1 agreement for sale and purchase 买卖协议
oN`khS]_v0 agreement for the payment of interest 支付利息协议
qqys`. agreement for the repayment of money 还款协议
9_ZGb"(Lj agreement of reinsurance 再保险协议
nYe:$t3F= Agricultural Bank of China 中国农业银行
9Q'[>P=1 air passenger departure tax 飞机乘客离境税
p1W6 s0L Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)KGz -!1c airport tax 机场税
<kWkc|zBY alcohol duty 酒精税
"=V!-+*@G@ alienation 让与;让渡;转让
U2v;GIo$yU alimony 生活费;赡养费
A2$05a$% All Ordinaries Index [AOI] 所有普通股指数
eHR]qy 0_X all risks 全险;综合险
EV7lgKM^ All Sales Record for Stock Market 《股票市场成交报告》
^]Z@H/]H Allied Capital Resources Limited 新联财务有限公司
KLG29G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
YOUB%N9+ allocation letter 拨款信件
=|2F? allocation of fund 分配款项;预留款项
X,{[R | allocation of profit 利润分配;溢利分配
T6."j_ allocation warrant 拨款令
) $0>L5d: allotment 分配;配股
mu5r4W47 allotment notice 股份配售通知;配股通知
Ty#sY'% allotment of shares 股份分配
WdB\n/BWB allowable 可获宽免;免税的
Ey=}bBx allowable business loss 可扣除的营业亏损
>?6HUUQ allowable expenses 可扣税的支出
JpxQS~VX allowance 免税额;津贴;备抵;准备金
Nr).*]g@~ allowance for debts 债项的免税额
dGz4`1(> allowance for depreciation by wear and tear 耗损折旧免税额
wuW{2+)B allowance for funeral expenses 殡殓费的免税额
8H`L8:
CM allowance for inflation 为通货膨胀而预留的款项;通胀准备金
V^rL allowance for repairs and outgoings 修葺及支出方面的免税额
5=%KK3 allowance to debtor 给债务人的津贴
c2?VjuB0 alteration of capital 资本更改
y~su1wUp alternate trustee 候补受托人
G6+6uWvl amalgamation 合并
\L`x![$~q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$\|Q+ 7lQ ambit of charges 征税范围;收费范围
`6;$Z)=. amended valuation 经修订的估值
]2
$T 6 American Commodities Exchange 美国商品交易所
X4Pm&ol American Express Bank Limited 美国运通银行
a6O <t;& American Stock Exchange 美国证券交易所
*adznd amortization 摊销
xW2?\em amount due from banks 存放银行同业的款项
'+3C2! amount due from banks abroad 存放海外银行同业的款项
6 N:Ps8Hg amount due from holding companies 控股公司欠款
XVJH>Zw amount due from local banks 存放本港银行同业的款项
X(\L1N amount due to banks 银行同业的存款
i"pOYZW1 amount due to banks abroad 海外银行同业的存款
7_jlNr7uk amount due to holding companies 控股公司存款
pMAP/..+2 amount due to local banks 本港银行同业的存款
H6Bw3I[ amount due to outport banks 外埠银行同业的存款
lJdYR'/Wd amount for note issue 发行纸币的款额
j;
R20xf 0 amount of bond 担保契据的款额
B|,d
amount of consideration 代价款额
3s67)n amount of contribution 供款数额
<]X6%LX amount of indebtedness 负债款额
pjs4FZ`Pd; amount of principal of the loan 贷款本金额
0s\ -iub=d amount of rates chargeable 应征差饷数额
X8-x$07) amount of share capital 股本额
<XtE|LG amount of sums assured 承保款额
/+8VW;4|I amount of variation 变动幅度
cG%X}ZV5 amount of vote 拨款数额
rs( e amount payable 应付款额
yz5! >|EB amount receivable 应收款额
:@eHV=|+> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
) xKW analysis 分析
5G$ ,2i( ancillary risk 附属风险
Y*\N{6$2 annual account 周年帐目;周年帐目报表;年度决算;年结
y.6/x?Qc annual accounting date 年结日期
Z0<s
-eN: annual allowance 每年免税额;年积金;年度津贴;年津
w=a$]` annual balance 年度余额
.U44p*I annual disposable income 每年可动用收入
S#r|?GYua annual estimates 周年预算
es~1@Jb
annual fee 年费
3^xq+{\) annual general meeting 周年大会
y)a)VvU": annual growth rate 年增率;每年增长率
&U7h9o H annual long-term supplement 长期个案每年补助金
1N:~5S}s> annual pensionable emolument 可供计算退休金的年薪
i]L=M
5^C annual report 年报
rHk,OC Annual Report on the Consumer Price Index 《消费物价指数年报》
WiZTE(NM` annual return 周年报表;周年申报表;每年报税表格
E@n~ @|10 Annual Return Rules 《周年报表规则》
[HUK
9hG annual review of consumer prices 每年消费物价回顾
_[-W*,xJ) annual roll-forward basis 逐年延展方式
xR|^{y9n annual salary 年薪
O&yAFiCd annual statement 年度报表;年度决算表
K]G(u"' 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
]61HQ annuitant 年金受益人
T,rRE7 annuity 年金
ts}OE annuity contract 年金合约
GZKYRPg annuity on human life 人寿年金
Yyr9Kj: antecedent debt 先前的债项
xUCq%r_ ante-dated cheque 倒填日期支票
DdUw~n, anticipated expenditure 预期开支
*?]<=IV? anticipated net profit 预期纯利
IkjJqz anticipated revenue 预期收入
6x=w-32+ y anti-inflation measure 反通货膨胀措施
zSU,le anti-inflationary stance 反通货膨胀立场
}6<5mq)% apparent deficit 表面赤字
[u37Hy_Gi apparent financial solvency 表面偿债能力
~fb#/%SV apparent partner 表面合伙人
ZoSyc--Bv application for personal assessment 个人入息课税申请书
:FfEjNil application of fund 资金应用
pek=!nZ application to release as liquidator and to destruct the books of accounts and documents
4d}=g]P 申请免除清盘人职务及毁灭帐簿与文件
/fQ}Ls\ appointed actuary 委任精算师
".waCt6 appointed auditor 委任核数师;委任审计师
+^&i(7a[? appointed trustee 委任的受托人
R5%CK_ appointer 委任人
dUt4]
ar apportioned pro rata 按比例分摊
F",TP,X apportionment 分配;分摊
-mn/Yv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
u@`a~ apportionment formula 分摊方程式
G%;>_E apportionment of estate duty 遗产税的分摊
6H5o/)Q~ appraisal 估价;评估
G2?#MO appreciable growth 可观增长
gmgri appreciable impact 显着影响
XWQ `]m) appreciable increase 可观增长
tHHJ|4C appreciation 增值;升值
R!
On appreciation against other currencies 相对其他货币升值
0I<L<^s3^U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R=<::2_Y96 appreciation tax 增值税
#D|%r-:" appropriation 拨款;拨用;拨付
DR:DXJc appropriation account 拨款帐目
BRskxyL&, Appropriation Bill 拨款法案
_aF8Us appropriation-in-aid system 补助拨款办法
FI.F6d)E$ approved assets 核准资产
Us!ZQ#pP approved basket stock 认可一篮子证券
G
&NK approved budget 核准预算
+,AzxP
_y approved charitable donation 认可慈善捐款
xkiiQs) approved charitable institution 认可慈善机构
:vzIc3~c:` approved currency 核准货币;认可货币
$u'"C|>8 approved estimates 核准预算
$/tj<++W approved estimates of expenditure 核准开支预算
eq(h{*rC approved overseas insurer 核准海外保险人
1"75+Q>D approved overseas trust company 核准海外信托公司
v}a{nU' approved pooled investment fund 核准汇集投资基金
~:o$}`mW approved provident fund scheme 认可公积金计划
'SoBB: approved provision 核准拨款
_$5DK%M} approved redeemable share 核准可赎回股份
w,vnpdT approved regional stock 认可地区性证券
]+3M\ ib approved retirement scheme 认可退休金计划
\Cj3jg approved subordinated loan 核准附属贷款
)lJAMZ 5xp arbitrage 套戥;套汇;套利
VjNr<~ |d arbitrageur 套戥者;套汇者
(a8iCci: arbitrary amount 临时款项
|N"K83_pr arrangement 措施;安排;协定
W Zm8!Y arrears 欠款
czpu^BT;;T arrears of pay 欠付薪酬
( $2M"n arrears of revenue 逾期未收税款;逾期未收的帐项
DuR9L' articles of association 组织章程;组织细则;组织章程细则
j/=Tj'S?D Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
qHdUnW ascertainment of profit 确定利润
, QWus"5H "Asia Clear" “亚洲结算系统”
W02z}"# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v<g=uEpN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l~f3J$OkJ Asian Development Fund [ADF] 亚洲发展基金
4g8o~JI:v Asian dollar bond 亚洲美元债券
=E%@8ZbK Asian dollar market 亚洲美元市场
'j,
([ Asian dollar rate 亚洲美元利率
0XCAnMVo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6QbDU[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KN`k+!@/7 asked price 沽盘;喊价;索价;卖方报价
-6s:D/t1' assessable income 应评税入息
jll:Rh(b assessable loss 应评税亏损
,>7dIJqzw assessable profit 应评税利润
"0[`U(/ assessable value 应评税值
:r hB= assessed profit 估定利润
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tS_/z assessed value 经评估价值
f_[dFKoX assessment 评税;评定;估价;评税单
u/6if9B assessment number 评税编号;估价编号
ZvT,HJ0? assessment of additional tax 补加税评税
![\P/1p assessment of performance 业绩评估;实绩评价
%_4#WI Assessor 评税主任
kk6
!krZ asset price bubbles 资产价格泡沫
T$%QK?B asset-backed securities 具资产保证的证券
S`zu.8%5 assets accretion 资产增值
8a)Brl}u assets and liabilities 资产与负债
rf4f'cUa assets betterment statement 资产递增表;资产改进表
y&5
O) assets lending 实物放款;有抵押贷款
.R"VLE| assets of the company passing on the death 死者去世时转移的公司资产
T)7U+~nQ" assets pledged as security for liabilities 用作负债抵押的资产
>!s<JKhI assets portfolio 资产投资组合
D6Aa5&rO+ assets price 资产价格
=<p=?16
x assets quality 资产质素
BO7HJF)a assets realization 资产变现
c1s& assets refinancing arrangement 资产再集资安排
1.3dy]vG assets securitization 资产证券化
dhLR#m30T assets situated outside Hong Kong 在香港以外地方的资产
J8r8#Zz assets stripping 削减资产;拆卖资产
=RD>#' sUK assets value 资产值
BA1uo0S `S assignee 承让人
}EkL[H! assignment 转让;转让书;转让契
J( XDwt assignment of interest 权益转让
jQ3dLctn assignment of letters patent and trade mark 专利证书及商标转让
G"J
nQ assignment of property 物业转让;物业转让书
iJ^}{- assignment right 转让权
rZ3ji(4HS assignor 转让人
03v& k associate 有联系的人;有关连人士;相联者;合伙人;联系人
pgh(~[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K;sC#9m associate member 附属会员
S sW<,T associated body corporate 相联法人团体
Aipm=C8 associated company 相联公司;联属公司
cxSHSv1; associated corporation 相联法团
{\0V$#q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{ m~)~/z? 公认会计师公会〔英国〕
#2ta8m), Association of Futures Exchange Brokers 香港期货经纪协会
MooH`2Fd Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6A]I" E]5 association of underwriters 承保人组织
fv+ET:T% assumption of control 接管
u%:`r*r assurance 担保;保险;转易;转易书
"IzAvKPM assurance of interest 权益的转易
RIXeV*ix at 19XX price 按一九XX年价格计算
|6bvUFr at a discount 按赔价计算;按贴水价格计算;打折扣
I@6+AU~,6 at a premium 按溢价计算;按升水价格计算
b)KEB9w at call 通知付款;按通知
UH%H9;
,$] at constant market price 按固定市价计算
>\<eR]12 at constant price 按固定价格计算
r[}nr H&8 at cost 按成本计算
/ kK*%TP at current market price 按当时市价计算;按现时市价计算
/tj]^QspS at current price 按当时价格计算;按现时价格计算
T[1iZ at factor cost 按要素成本计算;按生产要素成本计算
(:OMt2{r at money-of-the-day price 按付款当日价格计算
_xePh at or better 按指定或较佳价位〔买卖指令〕
aH uMm& at par 按面值计算;平价
qKd ="PR} at sight 见票即付
jGz~}&B at the close 按收市盘
l9Ol|Cb& at the opening 按开市盘
n8; p]{ attestation 见证;见证条款
EG`AkWy at-the-money option 平价期权
cb]X27uww attorney 受权人;受托代表人
"0jwCX
Cu attornment 新拥有人承认书
I]W7FZ=o attributable profit 可归属利润
3c6e$/ attributable share value 可归属股份价值
:23S%B~X Auckland Stock Exchange 奥克兰证券交易所
TBPu&+3 auction 拍卖
I1':&l^O auctioneer 拍卖商
7<e}5nA/ audit 审计;核数
&-Ch>:[
Audit Commission 审计署
r/AOgS Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^0| :
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〕
d"db`8 ;S audit review 帐目审查
dFw+nGN Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F}45.CrD audited account 审计帐目;经审计的帐目
Bc }o3oc audited annual account 经审计的周年帐目
[T =>QS@g audited balance sheet 经审计的资产负债表
NN'pBUR auditor 核数师;核数主任;审计师
|\uj(| auditor's certificate 核数师证明书;审计师证明书
<dP\vLH_ auditor's report 核数师报告;审计师报告
i;C` .+ Aussie bond 澳元债券
ef '?O austerity budget 紧缩预算
pu/5#[MC)^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;.sYE/ZVi Australia All Ordinaries Index 澳洲所有普通股票指数
^_@[1'^ Australian Dollar [AUD] 澳元
~8nR3ki Australian Options Market 澳大利亚期权市场
EIQ3vOq6 Australian Securities Commission 澳洲证券事务监察委员会
fiWN^sTM Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X[dfms;H Australian Stock Exchange 澳大利亚证券交易所
;-~E!_$ Austrian Schilling [ATS] 奥地利先令
ohKoX$|p~ authentication 认证;鉴证
JYw? authority to purchase 委托购买证;委购书
}W:Z>vam+ authorization 认可;核准;授权;授权书
8,IF%Z+LI authorization by direction 指示授权
e16H@ authorization by instruction 指令授权
vFdI?(c- authorization by warrant 令状授权
2@Yu:|d4U authorization of unit trust 单位信托的认可
>v@3]a
i authorized agent 指定代理人
1T|")D authorized capital 法定资本
`B3-#!2X authorized clerk 出市员
SJP3mq/^K authorized dealer 认可交易商
O-V]I0 authorized financial institution 认可财务机构
#2U# h-vI authorized fund 认可基金
{f`Y\_r$@ authorized fund house 获授权的基金公司;认可基金公司
}WFI/W' authorized institution 认可机构
0;><@{' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Za!KM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
`mteU"{bx authorized insurer 获授权保险人;获认可承保人
+ho=0> authorized investment 特准投资项目
auAz>6L authorized person 获授权人
k;cX,*DIn authorized representative 获授权代表
2#5Q~ authorized share capital 法定股本
)cizd^{ automated quotation system 自动报价系统
+d=f_@i Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
na
$MR3@e 自动交易系统〔香港期货交易所有限公司〕
Xn=yC Pi automatic adjustment mechanism 自动调整机制
kB CU+FC automatic adjustment system 自动调整系统
-JEPh!oTt Automatic Clearing House 自动票据交换所
H*k\C automatic exchange rates accumulation system 自动化汇率累集系统
KH?6O%d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}[z7V automatic teller machine [ATM] 自动柜员机
sz270k%[ autopay 自动转帐
wg0_J<y] available assets 可用资产
4_VgJ9@ available fiscal reserve 现存财政储备
5&p}^hS5 available profit 可用利润
Q3hf =&$ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
!c)F; average 平均;平均数;海损
9F3, average basic salary 平均基本薪金
x1g-@{8]j average consumer expenditure 平均消费开支;一般消费开支
-j<E_!t average cost 平均成本
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