A:
)0o|u > A share A股;甲类股份
T_ j0*A$ abatement of tax 减税;减扣免税额
bQ`2ll*( ABN AMRO Bank N.V. 荷兰银行
'$h0l-mQ above-the-line expenditure 线上项目支出;经常预算支出
0ky3rFSh1 above-the-line receipt 线上项目收入;经常预算收入
1VA%xOURh ABSA Asia Limited 南非联合亚洲有限公司
m`&6[[)6~ absolute change 绝对数值变更
uWLf9D " absolute expenditure 实际开支
Z x&= K" absolute guideline figure 绝对准则数字
$C
t(M) absolute interest 绝对权益
ef K
WR absolute order of discharge 绝对破产解除令
0`4Fa^o]h absolute profit margin 绝对利润幅度
=zW`+++3 absolute value 实值;绝对值
@NYlVk2 absolutely vested interest 绝对既得权益
.h-k*F0Ga) absorbed cost 已吸收成本;已分摊成本
goZw![4l absorption 吸收;分摊;合并
>p29|TFbV absorption rate 吸收率;摊配率;分摊率
]#;u] ACB Finance Limited 亚洲商业财务有限公司
kS62]v] acceptable form of reciprocity 合理的互惠条件
w"" acceptable rate 适当利率;适当汇率
{!*dk
V acceptance agreement 承兑协议
Ask~ acceptance for honour 参加承兑
>P}6/L acceptor 承兑人;接受人;受票人
Wb#ON|.2 acceptor for honour 参加承兑人
Yb348kRF accident insurance 意外保险
/Py`a1 Accident Insurance Association of Hong Kong 香港意外保险公会
]]hsLOM] accident insurance scheme 意外保险计划
EouI S2e;a accident year basis 意外年度基准
}F-,PSH
Ml accommodation 通融;贷款
TOsHb+Uv accommodation bill 通融票据;空头票据
]RuH6d2d| accommodation party 汇票代发人
NchEay;` account balance 帐户余额;帐户结余
b6^#{))" account book 帐簿
mr+8[0 account collected in advance 预收款项
;F:Qz^=.a account current book 往来帐簿
ejpSbVJ account of after-acquired property 事后取得的财产报告
Bgs,6: account of defaulter 拖欠帐目
\ccCrDz account payable 应付帐款
B/K{sI account payee only [A/C payee only] 只可转帐;存入收款人帐户
2{01i)2 y account receivable 应收帐款
;HmQRiCg account receivable report 应收帐款报表
^.>XDUO F account statement 结单;帐单;会计财务报表
S[y?> account title 帐户名称;会计科目
TUi< accountant's report 会计师报告
/mQ9}E4X Accountant's Report Rules 会计师报告规则
s;,ulME accounting and auditing procedure 会计与审计程序;会计与核数程序
\eCQL(_ Accounting Arrangements 《会计安排》
Wdp4'rB accounting basis 会计基础
]4[^S.T= accounting by Official Receiver 破产管理署署长呈交的帐目
#{~3bgY Accounting Circular 《会计通告》
gcF V$ accounting class 会计类别
WYW@%t accounting date 记帐日期;会计结算日期
Q oWjC accounting for money 款项核算
+ooQ-Gh Accounting Officer 会计主任
i&Me7=~ accounting period 会计报告期;会计期
6AKT-r. accounting policy 会计政策;会计方针
iI@(Bl] accounting practice 会计惯例
TnLblkX accounting principle 会计准则
0E`6g6xMS accounting record 会计记录
GD<pqm`vVY accounting report 会计报告
*h~(LH"tN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VMW<?V
2Z Accounting Society of China 中国会计学会
hQLh}}B accounting statement 会计报表
g?9%_&/})A accounting system 会计制度;会计系统
JT*Pm"} accounting transaction 会计事项;帐务交易
~!ICBF~j accounting treatment 会计处理
S^ JUQx7 accounting year 会计年度
+zzS accretion 增值;添加
8_uh2`+Bvb accrual 应计项目;应累算数目
[KsVI.gn accrual basis 应计制;权责发生制
J:2Su1"ODh accrual basis accounting 应计制会计;权责发生制会计
nEh^{6 accrue 应累算;应计
baib_-$ accrued benefit 应累算利益
pjNH0mZ accrued charges 应计费用
fqZ+CzH accrued cumulative preference share dividend 应累算的累积优先股股息
C/!8NV1:4 accrued expenses 应累算费用
B:tGD@ accrued interest payable 应付利息;应计未付利息
Ts3(,Y accrued interest receivable 应收利息;应计未收利息
qR8 BS4q_p accrued right 累算权益
etL)T":XV accruing profit 应累算的利润
vA#?\j2 accumulated fiscal reserve 累积财政储备
Kvh6D" accumulated profit 累积利润;滚存溢利
YL@d+
-\ accumulated reserve 累积储备
\?NT,t=3J accumulation of surplus income 累积收益盈余
?]2OT5@&s acquired assets 既得资产
D;OR?NdgvW acquisition 收购;购置;取得
3bMUsyJ 2 acquisition cost 购置成本
"dBCS acquisition expenses 购置费用
4W+%`x_U] acquisition of 100% interest 收购全部股权
k?'PCV acquisition of control 取得控制权
bn8?- acquisition of fixed assets 购置固定资产
` L?9-)m<f acquisition of shell “买壳”
(1}"I
RX. acquisition price 收购价
-O>*`
O>M act of God 天灾
2O)2#N acting partner 执事合伙人
ii]'XBSVd active market 买卖活跃的市场;交投畅旺的市场;旺市
D(gpF85t active partner 积极参与的合伙人
Y\ G^W8 active trading 交投活跃
qYR+qSAJP actual circulation 实际流通
eO=!( actual cost 实际成本
P7p'j actual expenditure 实际开支;实际支出
be5NasC actual income 实际入息;实际收入;实际收益
h}$]3/5H actual market 现货市场
LdY aJh~h actual price 现货价;实际价格
7`6JK actual profit 实际利润
YK|Y^TU^ actual quotation 实盘;实际价位;实际报价
xn)r6 actual year basis 按实际年度计算
0!,)7 actuals 实货
1">]w2je: actuarial investigation 精算调查
;t}ux actuarial principle 精算原则
-Fs^^={Q actuarial report 精算师报告
9wC:8@`6E Actuarial Society of Hong Kong 香港精算学会
O5p]E7/e actuarial valuation 精算师估值
\ |9KOulr actuary 精算师
Zx}.mt#}8 ad referendum agreement 暂定协议;有待覆核的协定
"227 U)Q ad valorem duty 从价税;按值征税
?#X`Eu ad valorem duty system 从价税制
@OPyT ad valorem fee 从价费
)SYZ*=ezl. ad valorem tariff 从价关税
;j/-ndd&& additional allowance 额外免税额
6'N!)b^- additional amount for unexpired risk 未过期风险的额外款额
)04lf*ti additional assessable profit 补加应评税利润
';?b99 additional assessment 补加评税
/A) v$Bv= additional commitment 额外承担
a4M`Bk;mb additional commitment vote 额外承担拨款
R!.HS0i. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
GQ8r5V4: additional dependent parent allowance 供养父母额外免税额
J8yi#A>+ additional provision 额外拨款
Zm@
O[:~ additional stamp duty 附加印花税
WtTwY8HC additional tax 补加税罚款;补加税款
P'6(HT>F? Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
!S',V&Yb adjudged bankrupt 被裁定破产
#UH7z 4u adjudicated bankrupt 裁定破产人
^ok;<fJ adjudication fee 裁定费;评定印花税额手续费;评估契据费
lYu1m adjudication of bankruptcy 裁定破产;宣告破产
;DKwv} adjudication of insolvency 裁定无力偿还债务
'yM )>]u" adjusted actual 经调整的实数;调整后的实数
mckrR$> adjusted current assets 经调整的流动资产;调整后的流动资产
8}W06k>)% adjusted figure 经调整的数字;调整后的数额
:1wMGk adjusted liabilities 经调整的负债;调整后的负债
#YSUPO%F adjusted loss 经调整的亏损;调整后的亏损
s:/.:e_PU 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
:22IY>p adjusted profit 经调整的利润;调整后的利润
2;`"B|-T adjusted surplus 经调整的盈余额;调整后的盈余额
1H_#5hd adjusted value 经调整的价值;调整后的价值
9{bzxM adjustment 调整;修订;理算〔保险〕
:[N[D#/z adjustment centre 调剂中心
3rZ" T adjustment lag 调整过程的时间差距;调整时差
(dF4F4`{ adjustment mechanism 调整机制
]Zim8^n?`. adjustment of loss 亏损调整
hexq]' R adjustment process 调整过程;调整程序
8D:{05 adjustment range 调整幅度
xW,(d5RtZ administered exchange rate 受管制汇率
A2"xCJ0` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0ZV)Y<DJ administration expenses 行政费用
c])b?dJ* administration fee 手续费;行政费
5Ffz^;i administration in bankruptcy 破产管理
u-h3xj administration order 遗产管理令
Ga%]$4u administrator 管理人;遗产管理人
"/?*F\5 administrator of the estate 遗产管理人
gH0B[w ] admission of debt 债项承认书
<8At= U admission of proof 接纳债权证明
>1tGQ
cg advance 放贷款项;垫付款项;预支款项;预付款项
6Bp{FOj:Ss advance account 暂支帐目;预付款帐户
#?i#q%q advance compensation 预付补偿金
y=\jQ6Fc advance from shareholder 股东垫款
[j0I}+@4H advance pending reimbursement 预支以待日后付还
BifA&o% advanced economy 先进经济体系
oA~m*| advancement 预付;预付财产
%1]2+_6 advances warrant 垫款令
l1N{ujM advancing 贷出
;NRT
a* adverse balance 逆差
= sIR[V'( adverse exchange 逆汇
88U4I advertisement addressed to shareholders 在报章刊登的致股东通告
y+?tUSPP advice for collection 托收通知书
-i'T!Qg1 advice of drawing 提款通知书;汇票通知书
9kP!O_ advice of payment 付款通知
vmOXB#7W Advisory Committee [Securities and Futures Commission]
9,'5~+7 谘询委员会〔证券及期货事务监察委员会〕
<E
BgHD) Advisory Committee on Diversification 经济多元化谘询委员会
Prhq ~oI4 affidavit 誓章;遗产申报誓章
4T9hT~cT7 affidavit of no receipt 述明无收款的誓章
KX)xCR~
affiliate 联号;联营公司;附属公司
4W.;p"S2 affiliated company 附属公司;联号;联营公司
%`}CbD6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
RQU5T 2,
affordability 负担能力
Z=!*7@QY African Development Bank [AfDB] 非洲开发银行
&U xN.vl after-acquired property 事后取得的财产
[NvEXTd after-hours dealing 市后交易
RQ{w`>K after-tax profit 税后盈利;税后利润;税后溢利
S/d})8~. agency agreement 代理协议
Xt=& agency expenses 代理机构的开支
["Q8`vV0WO agency fee 代理费
J5Fg]O* Agency Law 《代理法》
0 $e;#} agent 代理人;承销人
z[v5hhI)4 agent of company 公司代理人
Ai->,<Ig] agent's fee 代理人费;经纪费
;^DUtr
; aggregate 总计;总数;总体数字
W'XMC" aggregate amount 总款额;总额
|-_5ouN. aggregate assets and liabilities 总体资产与负债
45j+n.9=
aggregate at constant price 按固定价格计算的总体数字
fsjA7)/ aggregate demand 总需求
:/%Vpdd@ aggregate gross position 总持仓量
Hs=!.tZ, aggregate limit 总限额
cT0utR& aggregate of salaries tax 合计薪俸税
X_'.@q<!CV aggregate performance 总体表现;总体业绩
Z{p6Q1u aggregate supply 总体供应
Sc6wC H aggregate surplus 总盈余
YF>t {| aggregate total 整体总额
yekIw aggregate value 总值;合计价值
I I>2\d|
aggregated basis 合计基准
\ @N> 38M aggregated net chargeable income 合计应课税入息实额
y-n\;d>[( aggregation 合并计算;合计;总和
:GK{JP aggregation of incomes of husband and wife 夫妇入息合并计算
7Xad2wXn aggregation of property 财产的总和
qfSoF| agio 差价;贴水
fSqbGoIQ 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》
U*&ZQw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{yb\p9q{Yo 《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》
|}M']Vz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9x?;;qC"m9 《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》
K%=n \Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}=;>T)QmMO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R\.huOJh agreement for a settlement 授产协议
doR'=@ W agreement for assignment 转让协议
uAvs agreement for sale 售卖协议;买卖协议
H;sQ]:.*] agreement for sale and purchase 买卖协议
"]_|c\98 agreement for the payment of interest 支付利息协议
ImV54h' agreement for the repayment of money 还款协议
Gr6ma*)y~t agreement of reinsurance 再保险协议
[BQw$8+n_ Agricultural Bank of China 中国农业银行
"{x~j\< air passenger departure tax 飞机乘客离境税
K%pmE?%,8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#dpt= airport tax 机场税
q5vs;,_
| alcohol duty 酒精税
/2@%:b) alienation 让与;让渡;转让
0X0D8H(7Q alimony 生活费;赡养费
4|$D.`Wu All Ordinaries Index [AOI] 所有普通股指数
0[1!K&(L all risks 全险;综合险
+1)C&: All Sales Record for Stock Market 《股票市场成交报告》
/5x`TT Allied Capital Resources Limited 新联财务有限公司
7
YK+TGmU^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*}_/:\v allocation letter 拨款信件
@zJI0_Bp allocation of fund 分配款项;预留款项
BL8\p_U allocation of profit 利润分配;溢利分配
5./
(fgx> allocation warrant 拨款令
k(
g$_ ]X allotment 分配;配股
7&At_l_ allotment notice 股份配售通知;配股通知
"q`%d_ allotment of shares 股份分配
EkL\~^ allowable 可获宽免;免税的
nUd\4;J# allowable business loss 可扣除的营业亏损
X#3<hN*v allowable expenses 可扣税的支出
`U g.c allowance 免税额;津贴;备抵;准备金
6#KI?
6 allowance for debts 债项的免税额
Agi1r]W allowance for depreciation by wear and tear 耗损折旧免税额
gNqV>p allowance for funeral expenses 殡殓费的免税额
r/4]b]n allowance for inflation 为通货膨胀而预留的款项;通胀准备金
b}4/4Z. allowance for repairs and outgoings 修葺及支出方面的免税额
I)Lb"
allowance to debtor 给债务人的津贴
NZTYT\7 alteration of capital 资本更改
ya_'Oz!C alternate trustee 候补受托人
`{wku@ amalgamation 合并
;yZ N
"r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+E [b Lz^ ambit of charges 征税范围;收费范围
*(`.h\+ amended valuation 经修订的估值
$0*47+f American Commodities Exchange 美国商品交易所
MzG ryM- American Express Bank Limited 美国运通银行
xI<dBg|]+ American Stock Exchange 美国证券交易所
f
oVD+\~Y amortization 摊销
m4DH90~a8 amount due from banks 存放银行同业的款项
5HbTgNI amount due from banks abroad 存放海外银行同业的款项
Az-!LAu9 R amount due from holding companies 控股公司欠款
3EZw F amount due from local banks 存放本港银行同业的款项
=CVT8(N* amount due to banks 银行同业的存款
[;=ky<K0E amount due to banks abroad 海外银行同业的存款
cLU*Tx\ amount due to holding companies 控股公司存款
Q$vr`yV#=6 amount due to local banks 本港银行同业的存款
9(l'xu X amount due to outport banks 外埠银行同业的存款
=_dd4`G&< amount for note issue 发行纸币的款额
cP2R24th amount of bond 担保契据的款额
8QN8bGxK amount of consideration 代价款额
NNE,|
: amount of contribution 供款数额
;iORfUjxrq amount of indebtedness 负债款额
K D-_~uIF amount of principal of the loan 贷款本金额
-(uBTO s amount of rates chargeable 应征差饷数额
BLH=:zb5 amount of share capital 股本额
'&QT}B amount of sums assured 承保款额
X}-H=1T? amount of variation 变动幅度
f`,Hr?H amount of vote 拨款数额
Qyjuzfmz amount payable 应付款额
'U"3'jh amount receivable 应收款额
GzXP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Mdrv/x{ analysis 分析
O|RO
j ancillary risk 附属风险
#P-HV annual account 周年帐目;周年帐目报表;年度决算;年结
X{xJ*T y' annual accounting date 年结日期
~|9LWp_ annual allowance 每年免税额;年积金;年度津贴;年津
7h]R{ _ annual balance 年度余额
Kk9 8FI0] annual disposable income 每年可动用收入
;0!Wd annual estimates 周年预算
zzQH@D1 annual fee 年费
'q'Y:A?, annual general meeting 周年大会
8~)[d!' annual growth rate 年增率;每年增长率
4) iEj annual long-term supplement 长期个案每年补助金
ijqdZ+ annual pensionable emolument 可供计算退休金的年薪
&{/>Sv!6# annual report 年报
s~$4bN>LD Annual Report on the Consumer Price Index 《消费物价指数年报》
-NPkN%h annual return 周年报表;周年申报表;每年报税表格
>ij4z
N Annual Return Rules 《周年报表规则》
N#)VD\m annual review of consumer prices 每年消费物价回顾
?+O|mX}`- annual roll-forward basis 逐年延展方式
b<(UmRxx3 annual salary 年薪
ePpK+E[0Z annual statement 年度报表;年度决算表
~9 WJrRWB Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,Q#tA|:8j annuitant 年金受益人
/Z "
4[ annuity 年金
/C"s_:m;3 annuity contract 年金合约
fF>qU- annuity on human life 人寿年金
aaugu.9 antecedent debt 先前的债项
I!7.fuO ante-dated cheque 倒填日期支票
RpK,ixbtA+ anticipated expenditure 预期开支
7 3z
Y^x anticipated net profit 预期纯利
9H}iX0O anticipated revenue 预期收入
A4Q)YY9~ anti-inflation measure 反通货膨胀措施
-mHhB(Td' anti-inflationary stance 反通货膨胀立场
[a)~Dui0@\ apparent deficit 表面赤字
+R#`j r" apparent financial solvency 表面偿债能力
ptcLJ]+) apparent partner 表面合伙人
8*#][wC2 application for personal assessment 个人入息课税申请书
f76| application of fund 资金应用
6>BDA? application to release as liquidator and to destruct the books of accounts and documents
Z)O>h^0 申请免除清盘人职务及毁灭帐簿与文件
Eb[H3v48, appointed actuary 委任精算师
D^s0EW-E appointed auditor 委任核数师;委任审计师
T :S{3 appointed trustee 委任的受托人
Df,VV+ appointer 委任人
.(dmuV9 apportioned pro rata 按比例分摊
_d0-%B
9m apportionment 分配;分摊
dezL{:Ya Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lZA>L,
\d apportionment formula 分摊方程式
aho<w+l@ apportionment of estate duty 遗产税的分摊
3zA=q[C appraisal 估价;评估
WUWb5xA appreciable growth 可观增长
Rf(x^J{ appreciable impact 显着影响
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U8}sH^ appreciable increase 可观增长
u1|P'>;lF appreciation 增值;升值
e=]oh$] appreciation against other currencies 相对其他货币升值
'Tf#S@o appreciation of the exchange value of Hong Kong dollar 港元汇值上升
30(m-D$K>9 appreciation tax 增值税
UE,~_hp appropriation 拨款;拨用;拨付
@j\?h$A/ appropriation account 拨款帐目
'oiD#\t4 Appropriation Bill 拨款法案
Sp~Gv>uMK appropriation-in-aid system 补助拨款办法
<#p|z`N approved assets 核准资产
-KwL9J4u approved basket stock 认可一篮子证券
ilRm}lU|x approved budget 核准预算
C3b0`|5 approved charitable donation 认可慈善捐款
mf]( 3ZL approved charitable institution 认可慈善机构
X\^& nLa approved currency 核准货币;认可货币
^z%o]; approved estimates 核准预算
}M9DqZ;I approved estimates of expenditure 核准开支预算
Nzi/3r7m approved overseas insurer 核准海外保险人
R3{*v =ov approved overseas trust company 核准海外信托公司
%AEK[W+0 approved pooled investment fund 核准汇集投资基金
rxgVT4 approved provident fund scheme 认可公积金计划
tY$ty0y-e approved provision 核准拨款
]k`Fl," approved redeemable share 核准可赎回股份
4'{hI;&a& approved regional stock 认可地区性证券
3^A/`8R7K approved retirement scheme 认可退休金计划
,F?~'-K approved subordinated loan 核准附属贷款
W#Hv~1 arbitrage 套戥;套汇;套利
QK3j_'F=E arbitrageur 套戥者;套汇者
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arbitrary amount 临时款项
3dxnh,]&@ arrangement 措施;安排;协定
yrE,,N%I arrears 欠款
w-'D*dOi arrears of pay 欠付薪酬
D=82$$ arrears of revenue 逾期未收税款;逾期未收的帐项
RdvPsv}D articles of association 组织章程;组织细则;组织章程细则
\ +?,c\x Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
S1az3VJI\ ascertainment of profit 确定利润
cJHABdK- "Asia Clear" “亚洲结算系统”
}* B qi7E> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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{cv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PX69 Asian Development Fund [ADF] 亚洲发展基金
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;V Asian dollar bond 亚洲美元债券
@!&Jgg53G Asian dollar market 亚洲美元市场
.,ppGc|* Asian dollar rate 亚洲美元利率
"doU.U&u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o! 2n}C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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guE asked price 沽盘;喊价;索价;卖方报价
u_p7Mcb assessable income 应评税入息
|`k1zc)9 assessable loss 应评税亏损
RvPniT(<? assessable profit 应评税利润
PV]k3&y assessable value 应评税值
(ifqwl62 assessed profit 估定利润
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XWFJ assessed value 经评估价值
E*r assessment 评税;评定;估价;评税单
@tE&<[e assessment number 评税编号;估价编号
u>t|X}JH assessment of additional tax 补加税评税
@`IXu$Wm( assessment of performance 业绩评估;实绩评价
'!+P{ Assessor 评税主任
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9jE7 asset price bubbles 资产价格泡沫
(DG@<K,6 asset-backed securities 具资产保证的证券
\f /! assets accretion 资产增值
M|[@znzR< assets and liabilities 资产与负债
h+B'_`( assets betterment statement 资产递增表;资产改进表
5D]30 assets lending 实物放款;有抵押贷款
Fi?32e4KI5 assets of the company passing on the death 死者去世时转移的公司资产
'&.)T2Kw assets pledged as security for liabilities 用作负债抵押的资产
GCP{Z]u assets portfolio 资产投资组合
[V> :`? assets price 资产价格
)p/=u@8_f assets quality 资产质素
-'O Q-5 assets realization 资产变现
>/!7i3Ow- assets refinancing arrangement 资产再集资安排
f%Z;05 assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
J$6-c'8 assets stripping 削减资产;拆卖资产
JVUZ}#O assets value 资产值
P0'e"\$ assignee 承让人
H}) Dcg3 assignment 转让;转让书;转让契
i14[3bPLk! assignment of interest 权益转让
VjA wn}eO assignment of letters patent and trade mark 专利证书及商标转让
7d|*postv assignment of property 物业转让;物业转让书
x9x#'H3 assignment right 转让权
.])>A')r assignor 转让人
4T-,'P{? associate 有联系的人;有关连人士;相联者;合伙人;联系人
KMxNH,5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2~G,Ia associate member 附属会员
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zi'Lu` associated body corporate 相联法人团体
$zk^yumdE associated company 相联公司;联属公司
*Fa)\.XX associated corporation 相联法团
u%6Irdx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%XEKhy 公认会计师公会〔英国〕
p3M#XC_H] Association of Futures Exchange Brokers 香港期货经纪协会
N_u&3CG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Kcscz, association of underwriters 承保人组织
%sO Wg.0_ assumption of control 接管
5u2{n rc assurance 担保;保险;转易;转易书
XKz;o^1a^ assurance of interest 权益的转易
)z2|"Lp at 19XX price 按一九XX年价格计算
ZNzR`6} at a discount 按赔价计算;按贴水价格计算;打折扣
_'!aj+{ at a premium 按溢价计算;按升水价格计算
&\;<t,3A~ at call 通知付款;按通知
T[5gom at constant market price 按固定市价计算
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,)E at constant price 按固定价格计算
Od0S2hHO at cost 按成本计算
y-w2O] at current market price 按当时市价计算;按现时市价计算
Ujce |>Wn at current price 按当时价格计算;按现时价格计算
`3f_d}b at factor cost 按要素成本计算;按生产要素成本计算
-Z:]<;qU at money-of-the-day price 按付款当日价格计算
82j'MgGP at or better 按指定或较佳价位〔买卖指令〕
(Oxz'#TX at par 按面值计算;平价
A[u)wX^`f^ at sight 见票即付
Vk MinE at the close 按收市盘
l,*yEkU at the opening 按开市盘
2Pbe~[ attestation 见证;见证条款
]]el| at-the-money option 平价期权
,sO:$ attorney 受权人;受托代表人
e$CePLEj attornment 新拥有人承认书
%v5)s(Yu attributable profit 可归属利润
lhLnyg Uk attributable share value 可归属股份价值
*)MX%`Z} Auckland Stock Exchange 奥克兰证券交易所
<lC]>L auction 拍卖
nkCecwzr- auctioneer 拍卖商
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~^K audit 审计;核数
|ZS 57c: Audit Commission 审计署
7%{R#$F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Hze-Ob8 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〕
G 6Wx3~ audit review 帐目审查
( MB`hk-d Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目;经审计的帐目
l%rx#;=u audited annual account 经审计的周年帐目
cqeR<len audited balance sheet 经审计的资产负债表
/SnynZ.q auditor 核数师;核数主任;审计师
mgy"|\] auditor's certificate 核数师证明书;审计师证明书
{F'Az1^I= auditor's report 核数师报告;审计师报告
sCVI 2S!L Aussie bond 澳元债券
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B austerity budget 紧缩预算
RXGHD19] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6!ZVd#OM% Australia All Ordinaries Index 澳洲所有普通股票指数
\.c]kG>k- Australian Dollar [AUD] 澳元
M6J/mOVx5 Australian Options Market 澳大利亚期权市场
zL9VR;q Australian Securities Commission 澳洲证券事务监察委员会
~}h^38 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~_'0]P\ Australian Stock Exchange 澳大利亚证券交易所
Y.q>EUSH Austrian Schilling [ATS] 奥地利先令
o[o:A|n authentication 认证;鉴证
7N>oY$&) authority to purchase 委托购买证;委购书
M{]e5+ authorization 认可;核准;授权;授权书
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authorization by direction 指示授权
.2e1S{ 9 authorization by instruction 指令授权
#MUiL= authorization by warrant 令状授权
JxjP@nr authorization of unit trust 单位信托的认可
#:$O=@@?M authorized agent 指定代理人
k]Zo-xh4 authorized capital 法定资本
#;d)? authorized clerk 出市员
|Dg;(i? authorized dealer 认可交易商
CE{z-_{^ authorized financial institution 认可财务机构
D,k(~ authorized fund 认可基金
WElrk:b authorized fund house 获授权的基金公司;认可基金公司
,*7H|de7 authorized institution 认可机构
Am=wEu[b authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\@i=)dA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=K:(&6f<t authorized insurer 获授权保险人;获认可承保人
fCB:733H authorized investment 特准投资项目
"ml?7Xl,n authorized person 获授权人
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e$f authorized representative 获授权代表
Xq|nJ|h authorized share capital 法定股本
WM/#. automated quotation system 自动报价系统
-PM)EGSk{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qtHfz"p 自动交易系统〔香港期货交易所有限公司〕
5^>n5u/ automatic adjustment mechanism 自动调整机制
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w2$o\hC automatic adjustment system 自动调整系统
=HMmrmz: Automatic Clearing House 自动票据交换所
gC`)]*'tE automatic exchange rates accumulation system 自动化汇率累集系统
T j`y J!0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Kh)FyV automatic teller machine [ATM] 自动柜员机
BBvZeG $Y autopay 自动转帐
L!g DFZr available assets 可用资产
jPnO@H1 available fiscal reserve 现存财政储备
z!:'V] available profit 可用利润
y?>#t^ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
sAVefL? average 平均;平均数;海损
@&5 A&( average basic salary 平均基本薪金
4b4QbJ$ average consumer expenditure 平均消费开支;一般消费开支
aM$\#Cx average cost 平均成本
eaQ90B4 average cost of land production 增辟土地平均成本
f/ajejYo?, average daily turnover 平均每日成交额
AliRpxxd average daily wage rate 平均每日工资率
~n6[$WjZA average expenditure pattern 平均开支模式
O-j$vzHpdY average growth rate 平均增长率
{7X#4o0 average net fixed assets 固定资产平均净值
2Pp&d>E4 average of relatives 相对价格平均数
|6%.VY2b average price 平均价格
"V3}t4 average propensity to consume 平均消费倾向;一般消费倾向
.B>B`q;B average propensity to save 平均储蓄倾向;一般储蓄倾向
%,|ztH/ Q average rate 平均率
t^.'>RwW| average revenue 平均收入;平均收益
)Pli}) average stock 平均库存;平均存货
M-Y0xWs average yearly rent 平均年租
Tr&E4e avoidance of double taxation 避免双重课税
7 jjU avoidance of tax 避税