A:
lom4z\6 A share A股;甲类股份
[]NAV abatement of tax 减税;减扣免税额
4 @h6|= ABN AMRO Bank N.V. 荷兰银行
5E}i<}sq5 above-the-line expenditure 线上项目支出;经常预算支出
x g@;d above-the-line receipt 线上项目收入;经常预算收入
de[_T%A ABSA Asia Limited 南非联合亚洲有限公司
k9
E?5 absolute change 绝对数值变更
hQO~9mQ+! absolute expenditure 实际开支
x($1pAE absolute guideline figure 绝对准则数字
@VFg XN absolute interest 绝对权益
'_8Vay~ absolute order of discharge 绝对破产解除令
Gf>T{Q`,is absolute profit margin 绝对利润幅度
]up:pddIh absolute value 实值;绝对值
)`a R?_ absolutely vested interest 绝对既得权益
NH/H+7,o absorbed cost 已吸收成本;已分摊成本
m`t7-kiZ absorption 吸收;分摊;合并
;(A'XA4
6N absorption rate 吸收率;摊配率;分摊率
EP
@=i ACB Finance Limited 亚洲商业财务有限公司
;lldxS acceptable form of reciprocity 合理的互惠条件
2C>PxA6l acceptable rate 适当利率;适当汇率
&o(?
}W
acceptance agreement 承兑协议
V.}U p+WL acceptance for honour 参加承兑
}-kb"\X%g acceptor 承兑人;接受人;受票人
71eD~fNdx acceptor for honour 参加承兑人
(fl2?d5+C accident insurance 意外保险
. 2WZb_B Accident Insurance Association of Hong Kong 香港意外保险公会
:&]%E/ accident insurance scheme 意外保险计划
Xc.~6nYp accident year basis 意外年度基准
#"jWPe,d accommodation 通融;贷款
rYT3oqpfT accommodation bill 通融票据;空头票据
N4r`czoj accommodation party 汇票代发人
"dt3peH account balance 帐户余额;帐户结余
&p*N8S8 account book 帐簿
#Ew}@t9 account collected in advance 预收款项
{.sF&(e account current book 往来帐簿
6sntwT"? account of after-acquired property 事后取得的财产报告
}'3V(;9 account of defaulter 拖欠帐目
_ge3R3 account payable 应付帐款
eL],\\q account payee only [A/C payee only] 只可转帐;存入收款人帐户
hFKYRZtP.8 account receivable 应收帐款
tcs
Z!# account receivable report 应收帐款报表
R8axdV9( account statement 结单;帐单;会计财务报表
NLj0\Pz|B account title 帐户名称;会计科目
3Vhm$y%Td accountant's report 会计师报告
'tOo0Zgc Accountant's Report Rules 会计师报告规则
mZORV3bN accounting and auditing procedure 会计与审计程序;会计与核数程序
ks!
G \<I Accounting Arrangements 《会计安排》
V'_^g7}l& accounting basis 会计基础
w>#~_x,` accounting by Official Receiver 破产管理署署长呈交的帐目
c=7L)w:I Accounting Circular 《会计通告》
5dhRuc accounting class 会计类别
b2z~C{l accounting date 记帐日期;会计结算日期
:Y"f.> accounting for money 款项核算
Eh JYdO[e Accounting Officer 会计主任
Ly3^zFW accounting period 会计报告期;会计期
J,k{Bm accounting policy 会计政策;会计方针
5}1c Np6@ accounting practice 会计惯例
b
afYjF< 3 accounting principle 会计准则
J^u8d?>r accounting record 会计记录
M6?* \9E accounting report 会计报告
D:%v((Ccw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DBOz<| Accounting Society of China 中国会计学会
Iu%S><'+ accounting statement 会计报表
Rj-<tR{ accounting system 会计制度;会计系统
Zl]\sJ1" accounting transaction 会计事项;帐务交易
IF uz' accounting treatment 会计处理
ms<?BgCSz accounting year 会计年度
D=e&"V a accretion 增值;添加
5pz%DhjLo accrual 应计项目;应累算数目
KyDQ<Dq& accrual basis 应计制;权责发生制
XjWoUnz accrual basis accounting 应计制会计;权责发生制会计
7j5 l?K- accrue 应累算;应计
V\Rbnvq accrued benefit 应累算利益
W0X?"Ms|a accrued charges 应计费用
z!eY=G' accrued cumulative preference share dividend 应累算的累积优先股股息
i9_ZK/* accrued expenses 应累算费用
eEXer>Rm
accrued interest payable 应付利息;应计未付利息
Qu!Lc:oM? accrued interest receivable 应收利息;应计未收利息
EI]NOG 0 accrued right 累算权益
|eJ4"OPC accruing profit 应累算的利润
z6$W@-Vd accumulated fiscal reserve 累积财政储备
&p0*:(j accumulated profit 累积利润;滚存溢利
wS#.Wzp.w accumulated reserve 累积储备
,qyH B2v accumulation of surplus income 累积收益盈余
<1>\?$)D acquired assets 既得资产
rm<(6zY acquisition 收购;购置;取得
GAV|x]R acquisition cost 购置成本
jCxw|tmgq acquisition expenses 购置费用
[P407Sa" acquisition of 100% interest 收购全部股权
NFv9%$l- acquisition of control 取得控制权
Av]<[ F/ acquisition of fixed assets 购置固定资产
Xh;Pbm|K acquisition of shell “买壳”
YeK PoW acquisition price 收购价
#O*
ytZ act of God 天灾
pS;jrq
I# acting partner 执事合伙人
S8^W)XgC; active market 买卖活跃的市场;交投畅旺的市场;旺市
ng^`s}?o active partner 积极参与的合伙人
"8>*O;xk active trading 交投活跃
k/ls!e? actual circulation 实际流通
w-pdpbHV actual cost 实际成本
1^TOTY actual expenditure 实际开支;实际支出
v=$v*W actual income 实际入息;实际收入;实际收益
}mzM'9JH actual market 现货市场
vE^Hk!^ actual price 现货价;实际价格
|/5j0 actual profit 实际利润
%s6|w=.1 actual quotation 实盘;实际价位;实际报价
FE,&_J" actual year basis 按实际年度计算
!inonR actuals 实货
/{#1w\ actuarial investigation 精算调查
T}jryN;J5 actuarial principle 精算原则
HeCQF=R actuarial report 精算师报告
<H::{ Actuarial Society of Hong Kong 香港精算学会
9X/c%:)\= actuarial valuation 精算师估值
hlWTsi4N actuary 精算师
+pURF&Pr ad referendum agreement 暂定协议;有待覆核的协定
Zu951+&` ad valorem duty 从价税;按值征税
CXwDG_e ad valorem duty system 从价税制
wM8Gz.9, ad valorem fee 从价费
,IX:u1mO ad valorem tariff 从价关税
' !>t( Sa additional allowance 额外免税额
BrcT`MM[(= additional amount for unexpired risk 未过期风险的额外款额
D7T(B=S6 additional assessable profit 补加应评税利润
h(*!s`1 additional assessment 补加评税
:
z*OAl" additional commitment 额外承担
)o-rg
additional commitment vote 额外承担拨款
cD{I*t$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`VM@-;@w additional dependent parent allowance 供养父母额外免税额
OsAH!e additional provision 额外拨款
4RTuy+
M additional stamp duty 附加印花税
`'H"|WsT additional tax 补加税罚款;补加税款
Lwm2:_\_b Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
xj~5/)XX|X adjudged bankrupt 被裁定破产
$)t ]av adjudicated bankrupt 裁定破产人
zcnp?% adjudication fee 裁定费;评定印花税额手续费;评估契据费
h)2W}p{a4= adjudication of bankruptcy 裁定破产;宣告破产
fS+Ga1CsH adjudication of insolvency 裁定无力偿还债务
3eX;T +|o adjusted actual 经调整的实数;调整后的实数
U2l7@uDr; adjusted current assets 经调整的流动资产;调整后的流动资产
/2Q@M> adjusted figure 经调整的数字;调整后的数额
})f4`$qf adjusted liabilities 经调整的负债;调整后的负债
cD5c&+,&I adjusted loss 经调整的亏损;调整后的亏损
5RD\XgyN] 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
c~bi
~ f adjusted profit 经调整的利润;调整后的利润
)D?\ru H adjusted surplus 经调整的盈余额;调整后的盈余额
bAS('R;4 adjusted value 经调整的价值;调整后的价值
|>(d^<nR^v adjustment 调整;修订;理算〔保险〕
Q[+&n* adjustment centre 调剂中心
1ga.%M* adjustment lag 调整过程的时间差距;调整时差
frV* + adjustment mechanism 调整机制
n<\
WVi adjustment of loss 亏损调整
O&h3=?O&B adjustment process 调整过程;调整程序
4Rj;lAlwB adjustment range 调整幅度
*;b.x" administered exchange rate 受管制汇率
%6r MS} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FrXFm+8
F administration expenses 行政费用
[gI;;GW administration fee 手续费;行政费
wi]ya\(*yl administration in bankruptcy 破产管理
5=]q+&y\H administration order 遗产管理令
-ZwQL="t administrator 管理人;遗产管理人
x|C[yu^c administrator of the estate 遗产管理人
rS1mBrqD admission of debt 债项承认书
pt[H5 admission of proof 接纳债权证明
AfAg#75q advance 放贷款项;垫付款项;预支款项;预付款项
*9V;;bY# advance account 暂支帐目;预付款帐户
wc@X:${ advance compensation 预付补偿金
]*b}^PQM^ advance from shareholder 股东垫款
?M?S+@( advance pending reimbursement 预支以待日后付还
1 ?X(q advanced economy 先进经济体系
K6"#&0 advancement 预付;预付财产
4wfT8CL advances warrant 垫款令
=fk+"!-i%" advancing 贷出
"]*16t%Z%x adverse balance 逆差
ukM11LD5x adverse exchange 逆汇
mY[s2t advertisement addressed to shareholders 在报章刊登的致股东通告
ACQbw)tiv} advice for collection 托收通知书
Th1/Bxb:
advice of drawing 提款通知书;汇票通知书
Z(g9rz']0 advice of payment 付款通知
Oa7x(wS Advisory Committee [Securities and Futures Commission]
q:2V w`g' 谘询委员会〔证券及期货事务监察委员会〕
CZE!rpl Advisory Committee on Diversification 经济多元化谘询委员会
/B>p.%M[& affidavit 誓章;遗产申报誓章
.1F(-mLd affidavit of no receipt 述明无收款的誓章
yVds2J'w- affiliate 联号;联营公司;附属公司
ma4Pmk affiliated company 附属公司;联号;联营公司
Ph[P$: 9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!YUMAp/ affordability 负担能力
V/%tFd1 African Development Bank [AfDB] 非洲开发银行
/>1Ndj after-acquired property 事后取得的财产
\;w$"@9 after-hours dealing 市后交易
q:Lw!'Zh after-tax profit 税后盈利;税后利润;税后溢利
^(,qkq'u
D agency agreement 代理协议
)Rhy^<xH agency expenses 代理机构的开支
%C&HR2 agency fee 代理费
rKZ1
c,y Agency Law 《代理法》
|a!AgvNF agent 代理人;承销人
FFE IsB"9 agent of company 公司代理人
+<cvyg5U agent's fee 代理人费;经纪费
;Y:_}kN8_ aggregate 总计;总数;总体数字
Yt^<^l77D aggregate amount 总款额;总额
#is1y3yh aggregate assets and liabilities 总体资产与负债
$@
/K/" aggregate at constant price 按固定价格计算的总体数字
&{#4^.Q aggregate demand 总需求
1<Vc[p& aggregate gross position 总持仓量
"6.JpUf aggregate limit 总限额
["FC aggregate of salaries tax 合计薪俸税
UdBP2 lGd aggregate performance 总体表现;总体业绩
h@nNm30i aggregate supply 总体供应
8J60+2Wa aggregate surplus 总盈余
\etuIFQ#U aggregate total 整体总额
*eE&ptx1 aggregate value 总值;合计价值
7MX nt5qUh aggregated basis 合计基准
SSi-Z aggregated net chargeable income 合计应课税入息实额
?Bg<74 aggregation 合并计算;合计;总和
gQ]WNJ~> aggregation of incomes of husband and wife 夫妇入息合并计算
x,kZ>^]&b aggregation of property 财产的总和
Z<j(ZVO agio 差价;贴水
b"`Vn, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
o_un=ygU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T<!&6,N A 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
3hzI6otKS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C[cNwvz 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
FcR(uv< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
eURy] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ujF*'*@\
agreement for a settlement 授产协议
EH;w
<LvT agreement for assignment 转让协议
tx-HY<
agreement for sale 售卖协议;买卖协议
a-I3#3VJ@ agreement for sale and purchase 买卖协议
GWs[a$| agreement for the payment of interest 支付利息协议
$`J'Y>` agreement for the repayment of money 还款协议
C^uH]WO agreement of reinsurance 再保险协议
y@&Cn Agricultural Bank of China 中国农业银行
?sb
Ob air passenger departure tax 飞机乘客离境税
!ueyVE$1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]6wo]nV[P airport tax 机场税
Q}G'=Q]Juz alcohol duty 酒精税
=ytB\e alienation 让与;让渡;转让
-Fcg}\9 alimony 生活费;赡养费
2i+'?.P All Ordinaries Index [AOI] 所有普通股指数
B1]5% B all risks 全险;综合险
Aj`zT' All Sales Record for Stock Market 《股票市场成交报告》
_sU| <1 Allied Capital Resources Limited 新联财务有限公司
0>#or$:6E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`N0Mm7 allocation letter 拨款信件
H ]BH allocation of fund 分配款项;预留款项
Fv n:V\eb allocation of profit 利润分配;溢利分配
%vPs38Fks allocation warrant 拨款令
uus}NZ:*l allotment 分配;配股
p"9a`/ allotment notice 股份配售通知;配股通知
xA;o3Or allotment of shares 股份分配
<I.anIB:U allowable 可获宽免;免税的
,Y~{RgG allowable business loss 可扣除的营业亏损
v3 $+l1 allowable expenses 可扣税的支出
#BQ7rF7CNE allowance 免税额;津贴;备抵;准备金
a`.] 8Jy) allowance for debts 债项的免税额
: `D[0 allowance for depreciation by wear and tear 耗损折旧免税额
Eq>3|(UT allowance for funeral expenses 殡殓费的免税额
_=RA-qZ" allowance for inflation 为通货膨胀而预留的款项;通胀准备金
,fS}cpV allowance for repairs and outgoings 修葺及支出方面的免税额
&
[)1LRt_ allowance to debtor 给债务人的津贴
KjR^6v alteration of capital 资本更改
>*ey 7g alternate trustee 候补受托人
]"SH
pq amalgamation 合并
A^+G
w\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y74Ph:^k ambit of charges 征税范围;收费范围
%JBFG.+ amended valuation 经修订的估值
}V.Wp6"S American Commodities Exchange 美国商品交易所
\VmqK&9 American Express Bank Limited 美国运通银行
!a&@y#x American Stock Exchange 美国证券交易所
~.qzQ_O/ amortization 摊销
8>.l4:` amount due from banks 存放银行同业的款项
1(C3;qlVD amount due from banks abroad 存放海外银行同业的款项
JZ6{W amount due from holding companies 控股公司欠款
41luFtE9 amount due from local banks 存放本港银行同业的款项
B9`^JYT< amount due to banks 银行同业的存款
[; M31b3 amount due to banks abroad 海外银行同业的存款
fI"q/+ amount due to holding companies 控股公司存款
b#h?O} amount due to local banks 本港银行同业的存款
Q+/:5Z
C amount due to outport banks 外埠银行同业的存款
'Z LGt# amount for note issue 发行纸币的款额
\-kX-Tq amount of bond 担保契据的款额
5p6Kq=jhb amount of consideration 代价款额
wD>tR
SW amount of contribution 供款数额
]_NN,m>z amount of indebtedness 负债款额
l1^/Q~u amount of principal of the loan 贷款本金额
'0g1v7Gx amount of rates chargeable 应征差饷数额
8%s^>.rG amount of share capital 股本额
`{fqnNJE amount of sums assured 承保款额
$ "[1yQ<p amount of variation 变动幅度
n*-t
=DF amount of vote 拨款数额
usiv`.
amount payable 应付款额
0;z-I"N amount receivable 应收款额
?29zcuRaru Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+5Z0-N@ analysis 分析
BCB"&:} ancillary risk 附属风险
IVD1mk annual account 周年帐目;周年帐目报表;年度决算;年结
9"_JiX~3 annual accounting date 年结日期
gwk$|aT@ annual allowance 每年免税额;年积金;年度津贴;年津
G)\s{qk annual balance 年度余额
4fBgmL annual disposable income 每年可动用收入
Tj@}O:q7: annual estimates 周年预算
Ju$= Tn annual fee 年费
dw,Nlf~*0 annual general meeting 周年大会
P9Hv){z annual growth rate 年增率;每年增长率
xN
wKTIK$ annual long-term supplement 长期个案每年补助金
rDkAeX0 annual pensionable emolument 可供计算退休金的年薪
&T?>Kx annual report 年报
h: :'s&| Annual Report on the Consumer Price Index 《消费物价指数年报》
Kx9Cx5B annual return 周年报表;周年申报表;每年报税表格
.{D[!Dp#h Annual Return Rules 《周年报表规则》
9_'xq.uP annual review of consumer prices 每年消费物价回顾
CBx 1.xL annual roll-forward basis 逐年延展方式
3#R~>c2 annual salary 年薪
E",s] annual statement 年度报表;年度决算表
$Ch!]lJA Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
lbrob' '+ annuitant 年金受益人
:)}iWKAse annuity 年金
,c"_X8Fkx$ annuity contract 年金合约
~rEU83 annuity on human life 人寿年金
P0U=lj/b antecedent debt 先前的债项
GL&ri!, ante-dated cheque 倒填日期支票
kXS_:f;M anticipated expenditure 预期开支
8}Rwf?B anticipated net profit 预期纯利
Z!=/[,b anticipated revenue 预期收入
[7B:{sH anti-inflation measure 反通货膨胀措施
6}mbj=E` anti-inflationary stance 反通货膨胀立场
}Q_IqI[7 apparent deficit 表面赤字
P(G$@},W apparent financial solvency 表面偿债能力
?KpHvf' apparent partner 表面合伙人
E^L application for personal assessment 个人入息课税申请书
(:E_m|00; application of fund 资金应用
#6'oor X application to release as liquidator and to destruct the books of accounts and documents
x|*v(,7b]! 申请免除清盘人职务及毁灭帐簿与文件
I=l() ET= appointed actuary 委任精算师
BZEY^G appointed auditor 委任核数师;委任审计师
@& #df appointed trustee 委任的受托人
=Z_\8qc appointer 委任人
1C+Y|p?KA apportioned pro rata 按比例分摊
N( E\ apportionment 分配;分摊
5%D:wS1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wl^bvHG apportionment formula 分摊方程式
K"Vv= apportionment of estate duty 遗产税的分摊
<&TAN L appraisal 估价;评估
:bwdEni1P appreciable growth 可观增长
s `xp6\$ appreciable impact 显着影响
Gm^@lWzG appreciable increase 可观增长
;%2/ appreciation 增值;升值
w/KHS#~ appreciation against other currencies 相对其他货币升值
&0SGAJlec appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0z/tceW'F appreciation tax 增值税
0F=UZf& appropriation 拨款;拨用;拨付
Tn2Z{.q$ appropriation account 拨款帐目
l_iucN Appropriation Bill 拨款法案
'|&}rLr:+ appropriation-in-aid system 补助拨款办法
SSycQ4[{o approved assets 核准资产
B)/X:[ approved basket stock 认可一篮子证券
wx -NUTRim approved budget 核准预算
sp0&"&5 approved charitable donation 认可慈善捐款
jVL<7@_* approved charitable institution 认可慈善机构
@!fy24R]D approved currency 核准货币;认可货币
GjE/!6b approved estimates 核准预算
A?|KA<&m#u approved estimates of expenditure 核准开支预算
iN+Dmq5 approved overseas insurer 核准海外保险人
t&:'Ag.G approved overseas trust company 核准海外信托公司
N}nU\e6 Y approved pooled investment fund 核准汇集投资基金
QD]Vfj4+ approved provident fund scheme 认可公积金计划
Z!G_" 3 approved provision 核准拨款
-liVYI2s approved redeemable share 核准可赎回股份
?;>s< approved regional stock 认可地区性证券
SPOg' approved retirement scheme 认可退休金计划
^tsIgK^9H approved subordinated loan 核准附属贷款
&tw.]3 arbitrage 套戥;套汇;套利
LdR}v%EH arbitrageur 套戥者;套汇者
&WN4/=QW-J arbitrary amount 临时款项
~cy/\/oO arrangement 措施;安排;协定
'Kxs>/y3 arrears 欠款
irqlU arrears of pay 欠付薪酬
(`GO@ arrears of revenue 逾期未收税款;逾期未收的帐项
HKv:)h{? articles of association 组织章程;组织细则;组织章程细则
pD##lkJr Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
j/3827jw= ascertainment of profit 确定利润
LD: w
wH "Asia Clear" “亚洲结算系统”
d?WA}VFU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.
l RW Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qc\JUm] Asian Development Fund [ADF] 亚洲发展基金
:y !e6 Asian dollar bond 亚洲美元债券
ye KzI~ Asian dollar market 亚洲美元市场
8NudY3cU! Asian dollar rate 亚洲美元利率
[0yKd?e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AR`X2m ' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r1EccY asked price 沽盘;喊价;索价;卖方报价
gsI"G assessable income 应评税入息
\v9IbU*js assessable loss 应评税亏损
+
htTrHjt assessable profit 应评税利润
);@Dr!H assessable value 应评税值
)s,L:{< assessed profit 估定利润
qW6a|s0} assessed value 经评估价值
&zlwV"W assessment 评税;评定;估价;评税单
Kpz>si?CL assessment number 评税编号;估价编号
i&-g 0
assessment of additional tax 补加税评税
&BqRyUM$F assessment of performance 业绩评估;实绩评价
Ul^/Dh Assessor 评税主任
'{\VOU asset price bubbles 资产价格泡沫
yX$I<L<Suz asset-backed securities 具资产保证的证券
^)rX27!G assets accretion 资产增值
C 6Bh[:V& assets and liabilities 资产与负债
T.<eriv assets betterment statement 资产递增表;资产改进表
.6xP>!E}Q assets lending 实物放款;有抵押贷款
"BK'<j^q assets of the company passing on the death 死者去世时转移的公司资产
-dsB@nPiUw assets pledged as security for liabilities 用作负债抵押的资产
<>A:Oi3^ assets portfolio 资产投资组合
Ljq/f&
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D5\$xdlJy assets quality 资产质素
(Z=ziopDE assets realization 资产变现
O4$ra;UM` assets refinancing arrangement 资产再集资安排
{0q;:7Bt assets securitization 资产证券化
.S`Ue,H assets situated outside Hong Kong 在香港以外地方的资产
~7Kqc\/H&I assets stripping 削减资产;拆卖资产
/[Vaf R! assets value 资产值
Id
*Gs>4U assignee 承让人
(;$J5 assignment 转让;转让书;转让契
j.uN`cU! assignment of interest 权益转让
;
@
h{-@ assignment of letters patent and trade mark 专利证书及商标转让
v/c8P\ assignment of property 物业转让;物业转让书
:J@q
Xa assignment right 转让权
k.rP}76 assignor 转让人
yX,2`&c associate 有联系的人;有关连人士;相联者;合伙人;联系人
7fLLV2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?t'ZX~k associate member 附属会员
qo}-m7 associated body corporate 相联法人团体
;j-@
$j associated company 相联公司;联属公司
i@6MO'y associated corporation 相联法团
+h pXMO%? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TgSU}Mf)a 公认会计师公会〔英国〕
HelC_%#^ Association of Futures Exchange Brokers 香港期货经纪协会
ZwAX+0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FAjO-T4( association of underwriters 承保人组织
U
u(ysN4` assumption of control 接管
GfUIF]X assurance 担保;保险;转易;转易书
r42[pi]F assurance of interest 权益的转易
k~>9,=::d at 19XX price 按一九XX年价格计算
f~jx2?W at a discount 按赔价计算;按贴水价格计算;打折扣
U#ueG at a premium 按溢价计算;按升水价格计算
KZ6}),p at call 通知付款;按通知
SIKy8?Fn at constant market price 按固定市价计算
};+ ' at constant price 按固定价格计算
jZ7/p ^c5R at cost 按成本计算
qBpv[m at current market price 按当时市价计算;按现时市价计算
/"- k
;jz at current price 按当时价格计算;按现时价格计算
g:q+.6va" at factor cost 按要素成本计算;按生产要素成本计算
gd_w;{WP at money-of-the-day price 按付款当日价格计算
2xZg, \ at or better 按指定或较佳价位〔买卖指令〕
>a%NC'~rc at par 按面值计算;平价
n]}+ : at sight 见票即付
!w[<?+%%n at the close 按收市盘
rwtSn?0z" at the opening 按开市盘
{ Y|h;@j$ attestation 见证;见证条款
Yi{[llru at-the-money option 平价期权
Xl#vVyO attorney 受权人;受托代表人
{DI_i +2 attornment 新拥有人承认书
,cWO Ak attributable profit 可归属利润
k*-_CO-h attributable share value 可归属股份价值
R I:x`do Auckland Stock Exchange 奥克兰证券交易所
kN`[Q$B auction 拍卖
?Gp~i] auctioneer 拍卖商
?#qA>:2, audit 审计;核数
w^ui%9
&6H Audit Commission 审计署
W:3u$LTf*f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M`FsKK` 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〕
6^wg'u]c audit review 帐目审查
; QR|v Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
b*nytF audited account 审计帐目;经审计的帐目
e=%7tK* audited annual account 经审计的周年帐目
$9y]>R audited balance sheet 经审计的资产负债表
DHbLS3- auditor 核数师;核数主任;审计师
@?aNvWeavH auditor's certificate 核数师证明书;审计师证明书
k!xi
(l<C auditor's report 核数师报告;审计师报告
)"WImf:*
Aussie bond 澳元债券
ba%[! austerity budget 紧缩预算
V{HZ/p_Y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~1S7\e7{ Australia All Ordinaries Index 澳洲所有普通股票指数
\C
ZiU3 Australian Dollar [AUD] 澳元
x~$P.X7(~ Australian Options Market 澳大利亚期权市场
E,xCfS) Australian Securities Commission 澳洲证券事务监察委员会
G 8uX[-L1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tW|B\p} Australian Stock Exchange 澳大利亚证券交易所
;G0~f9 Austrian Schilling [ATS] 奥地利先令
7V 4iPx authentication 认证;鉴证
N ]}Re$5 authority to purchase 委托购买证;委购书
wC{=o`v authorization 认可;核准;授权;授权书
"h7Z(Y authorization by direction 指示授权
YM 7P!8Gc authorization by instruction 指令授权
K
*{C:Y authorization by warrant 令状授权
XZV)4=5iSO authorization of unit trust 单位信托的认可
IQGIU3O authorized agent 指定代理人
r;y&Wa authorized capital 法定资本
k5w+{iOh authorized clerk 出市员
bsr authorized dealer 认可交易商
E-*udQ authorized financial institution 认可财务机构
GE Xz)4[ authorized fund 认可基金
&m'O :ZS2 authorized fund house 获授权的基金公司;认可基金公司
*W(b = u authorized institution 认可机构
PaMi5Pq authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y3 LWh}~E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>Eik>dQ a authorized insurer 获授权保险人;获认可承保人
bTA<AoW9=" authorized investment 特准投资项目
5 f/[HO) authorized person 获授权人
MG8-1M authorized representative 获授权代表
I}n"6'* authorized share capital 法定股本
[mw#a9 automated quotation system 自动报价系统
q<oA%yR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XwX1i!'54 自动交易系统〔香港期货交易所有限公司〕
K._1sOw'"Y automatic adjustment mechanism 自动调整机制
Z6K9E=%)c automatic adjustment system 自动调整系统
E IEwrC Automatic Clearing House 自动票据交换所
OTN"XKa$ automatic exchange rates accumulation system 自动化汇率累集系统
DSd 5? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T1n GBl\( automatic teller machine [ATM] 自动柜员机
Qyt6+xL autopay 自动转帐
m$QFtrvy available assets 可用资产
&Radpb2p6 available fiscal reserve 现存财政储备
$N,9e available profit 可用利润
8'^eH1d' Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
@{+*ea7M(` average 平均;平均数;海损
9nM {x? average basic salary 平均基本薪金
h=`rZC
average consumer expenditure 平均消费开支;一般消费开支
!RiPr(m@y average cost 平均成本
eC[g"Ef average cost of land production 增辟土地平均成本
ot_jG) average daily turnover 平均每日成交额
}!n<L:njX average daily wage rate 平均每日工资率
u:g(x+u4: average expenditure pattern 平均开支模式
7T4rx53 average growth rate 平均增长率
HFo}r~ average net fixed assets 固定资产平均净值
C$ZY=UXz!T average of relatives 相对价格平均数
(9Hc`gd)p average price 平均价格
Kz$Ijj average propensity to consume 平均消费倾向;一般消费倾向
\sp7[}Sw average propensity to save 平均储蓄倾向;一般储蓄倾向
b<=K@I.= average rate 平均率
27u$VHwb average revenue 平均收入;平均收益
_NA]=
#J average stock 平均库存;平均存货
~Ja>x`5 average yearly rent 平均年租
KxJJ?WyM avoidance of double taxation 避免双重课税
>x!N[N@G avoidance of tax 避税