A:
t\dN DS A share A股;甲类股份
,q`\\d abatement of tax 减税;减扣免税额
,f%S'(>w ABN AMRO Bank N.V. 荷兰银行
~g]Vw4pv above-the-line expenditure 线上项目支出;经常预算支出
I3L<[-ZE above-the-line receipt 线上项目收入;经常预算收入
zj{pJOM06 ABSA Asia Limited 南非联合亚洲有限公司
gD@){Ip absolute change 绝对数值变更
lgL%u K) absolute expenditure 实际开支
BA:VPTZq absolute guideline figure 绝对准则数字
e8a+2.!&\ absolute interest 绝对权益
Hk3sI-XkA absolute order of discharge 绝对破产解除令
sUO`u qZV absolute profit margin 绝对利润幅度
Di6 ?[(8 absolute value 实值;绝对值
S&wMrQ absolutely vested interest 绝对既得权益
WaRw05r absorbed cost 已吸收成本;已分摊成本
76{G'}B absorption 吸收;分摊;合并
Jq-]7N%k/ absorption rate 吸收率;摊配率;分摊率
\;Biq` ACB Finance Limited 亚洲商业财务有限公司
B6DYZ+7A acceptable form of reciprocity 合理的互惠条件
~Fcm[eoC acceptable rate 适当利率;适当汇率
1v27;Q<+Q acceptance agreement 承兑协议
k(nW#*N_ acceptance for honour 参加承兑
`Y$4 H,8L acceptor 承兑人;接受人;受票人
*~e?TfG acceptor for honour 参加承兑人
eF$x 1| accident insurance 意外保险
JG rWHIsNV Accident Insurance Association of Hong Kong 香港意外保险公会
%$Tji accident insurance scheme 意外保险计划
m=:9+z accident year basis 意外年度基准
x=P\qjSa accommodation 通融;贷款
By!o3}~g accommodation bill 通融票据;空头票据
m+[Ux{$ accommodation party 汇票代发人
c7k~S-nU account balance 帐户余额;帐户结余
H/
HMm{4 account book 帐簿
C ;W"wBz9 account collected in advance 预收款项
lTgjq:mn account current book 往来帐簿
IM'r8V account of after-acquired property 事后取得的财产报告
~q.F<6O account of defaulter 拖欠帐目
p8O2Z?\ account payable 应付帐款
$7ZX]%<s account payee only [A/C payee only] 只可转帐;存入收款人帐户
x|Bf-kc[#Q account receivable 应收帐款
+~$ ]}% account receivable report 应收帐款报表
!wVM= z^G account statement 结单;帐单;会计财务报表
<iC(`J$D account title 帐户名称;会计科目
j</: WRA`] accountant's report 会计师报告
Wqw1J=] Accountant's Report Rules 会计师报告规则
*i%.;Z" accounting and auditing procedure 会计与审计程序;会计与核数程序
=8.
,43+ Accounting Arrangements 《会计安排》
X&`t{Id?6 accounting basis 会计基础
E{`fF8]K accounting by Official Receiver 破产管理署署长呈交的帐目
L L~%f
&_ Accounting Circular 《会计通告》
*])
`z8Ox accounting class 会计类别
:g0zT[f accounting date 记帐日期;会计结算日期
uo8YP<q accounting for money 款项核算
jV1.Yz(` Accounting Officer 会计主任
wlqksG[B accounting period 会计报告期;会计期
^6V[=!& H accounting policy 会计政策;会计方针
yNBfUj -L accounting practice 会计惯例
.Yn_*L+4* accounting principle 会计准则
kn4`Fa;)O accounting record 会计记录
g8% &RG accounting report 会计报告
#q=Efn' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
583|blL Accounting Society of China 中国会计学会
'-~~-}= sJ accounting statement 会计报表
$%#!bV accounting system 会计制度;会计系统
#)O65GI accounting transaction 会计事项;帐务交易
VU3upy< accounting treatment 会计处理
$<EM+oJ|ER accounting year 会计年度
p_%Rt"! accretion 增值;添加
8(~h"]`! accrual 应计项目;应累算数目
%dVZ0dl accrual basis 应计制;权责发生制
H<,gU`&R accrual basis accounting 应计制会计;权责发生制会计
$'M!HJxb accrue 应累算;应计
iqWQ!r^ accrued benefit 应累算利益
on`3&0,. accrued charges 应计费用
6LIJQ accrued cumulative preference share dividend 应累算的累积优先股股息
HIZe0%WPw accrued expenses 应累算费用
hz@bW2S. accrued interest payable 应付利息;应计未付利息
E ~<JC"] accrued interest receivable 应收利息;应计未收利息
rjYJs*# accrued right 累算权益
G_,jgg7 accruing profit 应累算的利润
>|UOz& accumulated fiscal reserve 累积财政储备
%IWPM" accumulated profit 累积利润;滚存溢利
2FJ*f/ accumulated reserve 累积储备
^<2p~h0
\ accumulation of surplus income 累积收益盈余
LZY"3Jn[nQ acquired assets 既得资产
lt8|9"9< acquisition 收购;购置;取得
UZ+<\+q3^ acquisition cost 购置成本
M .mfw#* acquisition expenses 购置费用
t'ql[ acquisition of 100% interest 收购全部股权
eeB{c.# acquisition of control 取得控制权
N`e[:[ acquisition of fixed assets 购置固定资产
_w+Qy. acquisition of shell “买壳”
cVF"!. acquisition price 收购价
Rima;9.Y0 act of God 天灾
AoxA+.O acting partner 执事合伙人
U>N1Od4vTO active market 买卖活跃的市场;交投畅旺的市场;旺市
N<}5A% active partner 积极参与的合伙人
pW3^X=6 active trading 交投活跃
y}|s&4Sq actual circulation 实际流通
4,DeHJjAlE actual cost 实际成本
Y$@?.)tY actual expenditure 实际开支;实际支出
Lp9E:D-> actual income 实际入息;实际收入;实际收益
oCz/HQoBk actual market 现货市场
&F~T-i>X actual price 现货价;实际价格
vEJbA actual profit 实际利润
k9L;!TH~1K actual quotation 实盘;实际价位;实际报价
9\7en%( M actual year basis 按实际年度计算
zTU0HR3A actuals 实货
'D1xh~ actuarial investigation 精算调查
/j.9$H'y actuarial principle 精算原则
;:NJCu G actuarial report 精算师报告
Q\Vgl(;lX Actuarial Society of Hong Kong 香港精算学会
gg2(5FPP actuarial valuation 精算师估值
w\O;!1iU actuary 精算师
4o[{>gW ad referendum agreement 暂定协议;有待覆核的协定
sfl<qD+? ad valorem duty 从价税;按值征税
\dah^mw" ad valorem duty system 从价税制
)Pv%#P-< ad valorem fee 从价费
k8zI(5.> ad valorem tariff 从价关税
+
{'.7# additional allowance 额外免税额
uwGc@xOgg, additional amount for unexpired risk 未过期风险的额外款额
zdam^o additional assessable profit 补加应评税利润
Zj'9rXhrM1 additional assessment 补加评税
qIT@g"%}t additional commitment 额外承担
'm$L Ij?@ additional commitment vote 额外承担拨款
)9]P MA?u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p4Z(^+Aa additional dependent parent allowance 供养父母额外免税额
l.M0`Cn-% additional provision 额外拨款
nX8v+:&} additional stamp duty 附加印花税
c-sfg>0 ^ additional tax 补加税罚款;补加税款
b&U62iq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
c7H^$_^ = adjudged bankrupt 被裁定破产
#Gi$DMW adjudicated bankrupt 裁定破产人
pMM8-R'W- adjudication fee 裁定费;评定印花税额手续费;评估契据费
]7A'7p$Y adjudication of bankruptcy 裁定破产;宣告破产
493*{ adjudication of insolvency 裁定无力偿还债务
7b+6%fV adjusted actual 经调整的实数;调整后的实数
?}Y]|c^W adjusted current assets 经调整的流动资产;调整后的流动资产
YN5rml'- adjusted figure 经调整的数字;调整后的数额
pd$[8Rmj_ adjusted liabilities 经调整的负债;调整后的负债
a d\ot#V adjusted loss 经调整的亏损;调整后的亏损
4_ML],. 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
6_B]MN!( adjusted profit 经调整的利润;调整后的利润
,PDQzJY adjusted surplus 经调整的盈余额;调整后的盈余额
MF'JeM;H adjusted value 经调整的价值;调整后的价值
6ik$B adjustment 调整;修订;理算〔保险〕
o)/ 0a adjustment centre 调剂中心
.T`%tJ-Em adjustment lag 调整过程的时间差距;调整时差
<1TAw. adjustment mechanism 调整机制
F8ulkcD adjustment of loss 亏损调整
{_*yGK48n adjustment process 调整过程;调整程序
)t%b838l% adjustment range 调整幅度
\Vk:93OH21 administered exchange rate 受管制汇率
n+R7D.<q!! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.e-#yET administration expenses 行政费用
|DwZ{(R"W administration fee 手续费;行政费
0> \sQ,T administration in bankruptcy 破产管理
eyxW 0}[ administration order 遗产管理令
2~[juWbz administrator 管理人;遗产管理人
[nh>vqum administrator of the estate 遗产管理人
kq-) ^,{y admission of debt 债项承认书
[V`r^ admission of proof 接纳债权证明
8{ I|$*nB advance 放贷款项;垫付款项;预支款项;预付款项
#\ErY3k 6& advance account 暂支帐目;预付款帐户
yf,z$CR advance compensation 预付补偿金
qxc[M8s advance from shareholder 股东垫款
x?<FJ"8"k advance pending reimbursement 预支以待日后付还
MHwIA *R advanced economy 先进经济体系
EdX$(scu~B advancement 预付;预付财产
NHE18_v5 advances warrant 垫款令
~V6D< advancing 贷出
NxILRKwO adverse balance 逆差
o+VQ\1as?( adverse exchange 逆汇
~.|_ RdN advertisement addressed to shareholders 在报章刊登的致股东通告
w32y3~ advice for collection 托收通知书
9-
#R)4_ advice of drawing 提款通知书;汇票通知书
fN2lLn9/u advice of payment 付款通知
CvdN"k Advisory Committee [Securities and Futures Commission]
-:rUw$3J 谘询委员会〔证券及期货事务监察委员会〕
wuo,kM Advisory Committee on Diversification 经济多元化谘询委员会
T
u'{&
affidavit 誓章;遗产申报誓章
:23P!^Y
affidavit of no receipt 述明无收款的誓章
!5N.B|Nt affiliate 联号;联营公司;附属公司
St^5Byd< affiliated company 附属公司;联号;联营公司
xyxy`qR A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@(lh%@hO affordability 负担能力
7|H$ /] African Development Bank [AfDB] 非洲开发银行
}QmqoCAE~m after-acquired property 事后取得的财产
{.]7!ISl5 after-hours dealing 市后交易
xYB{;K after-tax profit 税后盈利;税后利润;税后溢利
;F Eqe49 agency agreement 代理协议
[fyLV` agency expenses 代理机构的开支
K)P%;X agency fee 代理费
!@"OB~ Agency Law 《代理法》
rZpXPI agent 代理人;承销人
3(UVg!t agent of company 公司代理人
%}T6]S)%u agent's fee 代理人费;经纪费
uw8f ~:LT aggregate 总计;总数;总体数字
!`r$"}g aggregate amount 总款额;总额
)M^
gT}M aggregate assets and liabilities 总体资产与负债
]_$[8#kg aggregate at constant price 按固定价格计算的总体数字
p]"4#q\( aggregate demand 总需求
(V@HR9?W) aggregate gross position 总持仓量
K Y^Z aggregate limit 总限额
"wc<B4" aggregate of salaries tax 合计薪俸税
tl>7^hH aggregate performance 总体表现;总体业绩
7-A2_!_x{ aggregate supply 总体供应
E(|>Ddv B& aggregate surplus 总盈余
8cQ'dL`( aggregate total 整体总额
8b=_Y; aggregate value 总值;合计价值
eV~goj aggregated basis 合计基准
K<J9~ aggregated net chargeable income 合计应课税入息实额
:zR!/5 aggregation 合并计算;合计;总和
LIrb6g&xj_ aggregation of incomes of husband and wife 夫妇入息合并计算
T^q
0'#/ aggregation of property 财产的总和
L:x-%m%w agio 差价;贴水
: E?V. 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》
#A.@i+Zv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
54qFfN8O 《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》
fc@A0Hf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'B}qZCy W 《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》
048kPXm` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
XX~,>Q}H= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ch]29 agreement for a settlement 授产协议
wyG;8I agreement for assignment 转让协议
yDS4h(^ agreement for sale 售卖协议;买卖协议
nRY5xRvK agreement for sale and purchase 买卖协议
:hA#m[ agreement for the payment of interest 支付利息协议
XfmwVjy agreement for the repayment of money 还款协议
Q@H V- (A agreement of reinsurance 再保险协议
i mM_H;-X Agricultural Bank of China 中国农业银行
0CvUc>Pj`" air passenger departure tax 飞机乘客离境税
-{A<.a3P}= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J8D,ZfPN`d airport tax 机场税
o" SMbj alcohol duty 酒精税
GKCroyor alienation 让与;让渡;转让
%>s|j'{ alimony 生活费;赡养费
{XHh8_^& All Ordinaries Index [AOI] 所有普通股指数
|K~Nw&rZ] all risks 全险;综合险
]%(2hY~i All Sales Record for Stock Market 《股票市场成交报告》
y> (w\K9W Allied Capital Resources Limited 新联财务有限公司
xLn%hxm?, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H[|~/0?K allocation letter 拨款信件
d!{r v allocation of fund 分配款项;预留款项
Dhv3jg;lq allocation of profit 利润分配;溢利分配
B1Oq!k allocation warrant 拨款令
\[nut; allotment 分配;配股
=Runf
+} allotment notice 股份配售通知;配股通知
|&jXp%4T allotment of shares 股份分配
Rva$IX^] allowable 可获宽免;免税的
C.QO#b allowable business loss 可扣除的营业亏损
JN6B~ZNf allowable expenses 可扣税的支出
'm9` 12H allowance 免税额;津贴;备抵;准备金
uVU)d1N allowance for debts 债项的免税额
rQ9'bCSr% allowance for depreciation by wear and tear 耗损折旧免税额
P>6{&( allowance for funeral expenses 殡殓费的免税额
k_R"CKd allowance for inflation 为通货膨胀而预留的款项;通胀准备金
`,0}ZzaV& allowance for repairs and outgoings 修葺及支出方面的免税额
tI{_y allowance to debtor 给债务人的津贴
@lt#Nz alteration of capital 资本更改
1nOCQ\$l alternate trustee 候补受托人
bN88ua}k{ amalgamation 合并
|Ds=)S"
K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O1kl70,`R ambit of charges 征税范围;收费范围
]{L jRSV amended valuation 经修订的估值
9C i-v/M] American Commodities Exchange 美国商品交易所
cGD(.= American Express Bank Limited 美国运通银行
DeYV$W
B American Stock Exchange 美国证券交易所
yppo6HGD amortization 摊销
D3A/l amount due from banks 存放银行同业的款项
S@sO;-^+ amount due from banks abroad 存放海外银行同业的款项
u-C)v*#L amount due from holding companies 控股公司欠款
s<o7!!c amount due from local banks 存放本港银行同业的款项
L.WljNo amount due to banks 银行同业的存款
39jG8zr=Z[ amount due to banks abroad 海外银行同业的存款
.[ mRM amount due to holding companies 控股公司存款
2px|_)i amount due to local banks 本港银行同业的存款
X8`Sf> amount due to outport banks 外埠银行同业的存款
]:\dPw`A amount for note issue 发行纸币的款额
}d }lR amount of bond 担保契据的款额
8.~kK<)! amount of consideration 代价款额
E~:x(5'%d amount of contribution 供款数额
%PJQ%~
A amount of indebtedness 负债款额
-!9G0h&i| amount of principal of the loan 贷款本金额
nxHkv`s k amount of rates chargeable 应征差饷数额
Y4( amount of share capital 股本额
llsfTrp amount of sums assured 承保款额
w`=\5Oa .G amount of variation 变动幅度
MJrR[h] amount of vote 拨款数额
'P}0FktP` amount payable 应付款额
(4EI-e*6 amount receivable 应收款额
3yXY.>' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k$7Jj-+~ analysis 分析
O| hpXkV ancillary risk 附属风险
+'w3 =2Bo annual account 周年帐目;周年帐目报表;年度决算;年结
r"R#@V\'1b annual accounting date 年结日期
ri.I pRe annual allowance 每年免税额;年积金;年度津贴;年津
zv"Z DRW annual balance 年度余额
x$%!U[!3 annual disposable income 每年可动用收入
.GcKa024 annual estimates 周年预算
as_PoCoss annual fee 年费
u~-8d;+?y annual general meeting 周年大会
eR" <33{ annual growth rate 年增率;每年增长率
BF <ikilR annual long-term supplement 长期个案每年补助金
{qMIGwu annual pensionable emolument 可供计算退休金的年薪
!?gKqx'T$ annual report 年报
2 Vrw Annual Report on the Consumer Price Index 《消费物价指数年报》
1'\/,Es annual return 周年报表;周年申报表;每年报税表格
IaXeRq?< Annual Return Rules 《周年报表规则》
ofv)SCjd annual review of consumer prices 每年消费物价回顾
tnG# IU
* annual roll-forward basis 逐年延展方式
NN`uI6= annual salary 年薪
E@3aI
Axh annual statement 年度报表;年度决算表
#C3.Jef 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
r>U@3%0& annuitant 年金受益人
O8.5}>gDn. annuity 年金
"w.3Q96r annuity contract 年金合约
WeiFmar annuity on human life 人寿年金
3%ZOKb"D* antecedent debt 先前的债项
m%e68c ante-dated cheque 倒填日期支票
mdgi5v anticipated expenditure 预期开支
VU d\QR- anticipated net profit 预期纯利
baK$L;Xo: anticipated revenue 预期收入
"FKOaQ%IH anti-inflation measure 反通货膨胀措施
r$~HfskeI anti-inflationary stance 反通货膨胀立场
6i~WcAs apparent deficit 表面赤字
^`>/.gL apparent financial solvency 表面偿债能力
$p?aVO apparent partner 表面合伙人
E+w<RNBmz application for personal assessment 个人入息课税申请书
`^y7f application of fund 资金应用
][h} application to release as liquidator and to destruct the books of accounts and documents
(ICd} 申请免除清盘人职务及毁灭帐簿与文件
j,dR,N d appointed actuary 委任精算师
bbyg8;/ appointed auditor 委任核数师;委任审计师
u-5{U-^_ appointed trustee 委任的受托人
}!C)}.L< appointer 委任人
,nB5/Lx apportioned pro rata 按比例分摊
#ucBo<[ apportionment 分配;分摊
g'qa}/X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N'`A?&2ru apportionment formula 分摊方程式
/Mu@,)'' apportionment of estate duty 遗产税的分摊
7x4PaX( appraisal 估价;评估
,Vk3kmuvr] appreciable growth 可观增长
0=E]cQwh appreciable impact 显着影响
~La>?:g <+ appreciable increase 可观增长
EJNU761 appreciation 增值;升值
>s?S+W[L appreciation against other currencies 相对其他货币升值
:zF,A,) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'y3!fN=h appreciation tax 增值税
.xWC{}7[ appropriation 拨款;拨用;拨付
OH(waKq2I appropriation account 拨款帐目
+&2%+[nBZ Appropriation Bill 拨款法案
=$Nq appropriation-in-aid system 补助拨款办法
e;}7G approved assets 核准资产
q(2'\ _`u approved basket stock 认可一篮子证券
KNIn:K^/ approved budget 核准预算
5, 6"&vU, approved charitable donation 认可慈善捐款
[ ~&/s:Vvo approved charitable institution 认可慈善机构
ah+iZ}E% approved currency 核准货币;认可货币
wx0j(:B] approved estimates 核准预算
X*@dj_, approved estimates of expenditure 核准开支预算
_t #k,; approved overseas insurer 核准海外保险人
o$lM$E: approved overseas trust company 核准海外信托公司
` v@m-j6 approved pooled investment fund 核准汇集投资基金
Ge-vWf-RbB approved provident fund scheme 认可公积金计划
?'{SX9 approved provision 核准拨款
@7j AL - approved redeemable share 核准可赎回股份
C={Y;C1 approved regional stock 认可地区性证券
VZmLS 4E approved retirement scheme 认可退休金计划
ByNn approved subordinated loan 核准附属贷款
D\NKC@(M arbitrage 套戥;套汇;套利
l&Q`wR5e arbitrageur 套戥者;套汇者
)C]gld;8 arbitrary amount 临时款项
W+ko q*P arrangement 措施;安排;协定
Y^EcQzLw arrears 欠款
dvJM6W>^= arrears of pay 欠付薪酬
>_"an~Ss arrears of revenue 逾期未收税款;逾期未收的帐项
|Uh articles of association 组织章程;组织细则;组织章程细则
2)HuZda Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
D!-g&HBTC ascertainment of profit 确定利润
V/I<g "Asia Clear" “亚洲结算系统”
<s<n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
S2GxV/E Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x Bi' X Asian Development Fund [ADF] 亚洲发展基金
.MoU1n{Yc Asian dollar bond 亚洲美元债券
")XHak.JX Asian dollar market 亚洲美元市场
~;{;,8!) Asian dollar rate 亚洲美元利率
G^4hd i3@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'^~{@~ ;%L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
65$+{s asked price 沽盘;喊价;索价;卖方报价
nwRc%C``UK assessable income 应评税入息
V7fq4O^: assessable loss 应评税亏损
"N bq#w\ assessable profit 应评税利润
8(&[Rs?K assessable value 应评税值
/zVOK4BqN+ assessed profit 估定利润
%%gc2s assessed value 经评估价值
!/i{l assessment 评税;评定;估价;评税单
9c,'k#k assessment number 评税编号;估价编号
YvyNHW& assessment of additional tax 补加税评税
Jgd'1'FOs assessment of performance 业绩评估;实绩评价
++Ts Assessor 评税主任
V_}"+&W9 asset price bubbles 资产价格泡沫
;dZZ;#k% asset-backed securities 具资产保证的证券
|AU~_{H assets accretion 资产增值
hVAn>_( assets and liabilities 资产与负债
RF53J yt assets betterment statement 资产递增表;资产改进表
"2$fi{9 assets lending 实物放款;有抵押贷款
_
y8Wn}19f assets of the company passing on the death 死者去世时转移的公司资产
o5uph=Q{ assets pledged as security for liabilities 用作负债抵押的资产
peuZ&yK+" assets portfolio 资产投资组合
jc[Y}gd, assets price 资产价格
O$j7i:G'5 assets quality 资产质素
'3DXPR^B6 assets realization 资产变现
F {4bo$~> assets refinancing arrangement 资产再集资安排
:L@?2), assets securitization 资产证券化
]e>w}L(gV assets situated outside Hong Kong 在香港以外地方的资产
>kDQkhZ assets stripping 削减资产;拆卖资产
dkBIx$t assets value 资产值
4,gK[ dc assignee 承让人
H-*yh! assignment 转让;转让书;转让契
*>'V1b4} assignment of interest 权益转让
(WO]Xq< assignment of letters patent and trade mark 专利证书及商标转让
<~'"<HwtK assignment of property 物业转让;物业转让书
Wk4s reB assignment right 转让权
a PfO$b: assignor 转让人
suiS&$-E associate 有联系的人;有关连人士;相联者;合伙人;联系人
/dQl)tL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sF?TmBQ* associate member 附属会员
udUyh%n associated body corporate 相联法人团体
pVw}g@<M associated company 相联公司;联属公司
)SRefW.v associated corporation 相联法团
@oY~..d` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L<-_1!wh 公认会计师公会〔英国〕
)<;Y-u.UW Association of Futures Exchange Brokers 香港期货经纪协会
Eog0TQ+* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)E@.!Ut4o association of underwriters 承保人组织
u4F5h PO] assumption of control 接管
>#~& -3 assurance 担保;保险;转易;转易书
>j(_[z|v3 assurance of interest 权益的转易
cr?Q[8%t1 at 19XX price 按一九XX年价格计算
(\hx` Yh=> at a discount 按赔价计算;按贴水价格计算;打折扣
7#ibN! at a premium 按溢价计算;按升水价格计算
q#ClnG* at call 通知付款;按通知
Ou!2[oe@M at constant market price 按固定市价计算
X0H!/SlS at constant price 按固定价格计算
{V$|3m>:* at cost 按成本计算
xPk8$1meZM at current market price 按当时市价计算;按现时市价计算
O%zU-_|* at current price 按当时价格计算;按现时价格计算
#Z`q+@@]A at factor cost 按要素成本计算;按生产要素成本计算
AFDq}*2Qb at money-of-the-day price 按付款当日价格计算
G"U9E5O at or better 按指定或较佳价位〔买卖指令〕
YYl 4"l at par 按面值计算;平价
~tUl} at sight 见票即付
kmsb hYM) at the close 按收市盘
eH3JyzzP, at the opening 按开市盘
&5spTMw8 attestation 见证;见证条款
ZQoU3AD; at-the-money option 平价期权
AJ?r,!) attorney 受权人;受托代表人
wh\}d4gN attornment 新拥有人承认书
2"kLdD attributable profit 可归属利润
YY((V@|K attributable share value 可归属股份价值
7BjJhs Auckland Stock Exchange 奥克兰证券交易所
(Hz^)5(~ auction 拍卖
ZaDyg"Tw+ auctioneer 拍卖商
# 448-8x audit 审计;核数
C] eSizS. Audit Commission 审计署
'}JhzKNj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eJVjuG 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
B=yqW audit review 帐目审查
N^ds
RYC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
V>)OpvoT# audited account 审计帐目;经审计的帐目
t?ZI".> audited annual account 经审计的周年帐目
^ft>@=K(| audited balance sheet 经审计的资产负债表
YEs & auditor 核数师;核数主任;审计师
7>|J8*/Nd auditor's certificate 核数师证明书;审计师证明书
,o{9$H5{ auditor's report 核数师报告;审计师报告
*:YiimOY" Aussie bond 澳元债券
DiScFx|rE austerity budget 紧缩预算
KRLQ #,9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3yY}04[9< Australia All Ordinaries Index 澳洲所有普通股票指数
q J=~Y|( Australian Dollar [AUD] 澳元
/-ch`u md Australian Options Market 澳大利亚期权市场
2*< nu><b Australian Securities Commission 澳洲证券事务监察委员会
w%VU/6~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HU}7zK2 Australian Stock Exchange 澳大利亚证券交易所
C:* *;=. Austrian Schilling [ATS] 奥地利先令
,p@y]
cr authentication 认证;鉴证
-p&" y3<p authority to purchase 委托购买证;委购书
`* ["UER authorization 认可;核准;授权;授权书
k\YG^I authorization by direction 指示授权
a|x.C6Pe authorization by instruction 指令授权
axRV:w;E< authorization by warrant 令状授权
FQ2 authorization of unit trust 单位信托的认可
a
%'the authorized agent 指定代理人
_AYK435>N authorized capital 法定资本
?)?Ng} authorized clerk 出市员
Ic:(Gi- % authorized dealer 认可交易商
Ar|0b}=)> authorized financial institution 认可财务机构
el<s8:lA authorized fund 认可基金
G<8/F<m/ authorized fund house 获授权的基金公司;认可基金公司
gJXq^~-hd authorized institution 认可机构
9ni1f{k authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$s c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yZ(zdM\/sL authorized insurer 获授权保险人;获认可承保人
BB$>h} authorized investment 特准投资项目
OU(8V^. authorized person 获授权人
=:,g authorized representative 获授权代表
|y#
Jx authorized share capital 法定股本
S8w _ii3zd automated quotation system 自动报价系统
(KD RkE|= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qIE9$7*X 自动交易系统〔香港期货交易所有限公司〕
C8:f_mJU automatic adjustment mechanism 自动调整机制
r1m]HFN automatic adjustment system 自动调整系统
]z;I_- Automatic Clearing House 自动票据交换所
qQ/^@3tXL automatic exchange rates accumulation system 自动化汇率累集系统
#7$
H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)VS=E7[ automatic teller machine [ATM] 自动柜员机
/P3 <"?#k autopay 自动转帐
R)(T^V`{ available assets 可用资产
:WS@=sZN available fiscal reserve 现存财政储备
B=T'5& available profit 可用利润
>`mVY=Hi Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
L>&t|T2 average 平均;平均数;海损
D~fl JR average basic salary 平均基本薪金
b-?gw64# average consumer expenditure 平均消费开支;一般消费开支
sPQQ"|wU average cost 平均成本
)0W{]2 average cost of land production 增辟土地平均成本
L>NL:68yN average daily turnover 平均每日成交额
9r<J"%*Q average daily wage rate 平均每日工资率
"]x'PI 4J average expenditure pattern 平均开支模式
5iw<>9X* average growth rate 平均增长率
PfD.:amN7 average net fixed assets 固定资产平均净值
~i{(<.he average of relatives 相对价格平均数
c(E{6g? average price 平均价格
v2\FA(BPn average propensity to consume 平均消费倾向;一般消费倾向
)Y0!~#
` average propensity to save 平均储蓄倾向;一般储蓄倾向
(ejvF):| average rate 平均率
&|ex`nwc0 average revenue 平均收入;平均收益
y0.'?6k average stock 平均库存;平均存货
z}9(x.I average yearly rent 平均年租
w"|L:8 avoidance of double taxation 避免双重课税
1..+F0U avoidance of tax 避税