A:
F8YD: A share A股;甲类股份
~R/7J{Sg abatement of tax 减税;减扣免税额
gE JmMh ABN AMRO Bank N.V. 荷兰银行
m:/@DZ above-the-line expenditure 线上项目支出;经常预算支出
"j3Yu4_ks above-the-line receipt 线上项目收入;经常预算收入
|Wj)kr !| ABSA Asia Limited 南非联合亚洲有限公司
F {]: absolute change 绝对数值变更
$I-$X? absolute expenditure 实际开支
ExI?UGT absolute guideline figure 绝对准则数字
3j0/&ON absolute interest 绝对权益
JGf6*D"O absolute order of discharge 绝对破产解除令
&529.> absolute profit margin 绝对利润幅度
VZF/2d84&w absolute value 实值;绝对值
*D F5sY absolutely vested interest 绝对既得权益
e}f!zA absorbed cost 已吸收成本;已分摊成本
eg)=^b absorption 吸收;分摊;合并
6 -gx ba absorption rate 吸收率;摊配率;分摊率
79u L"N; ACB Finance Limited 亚洲商业财务有限公司
hT^6Ifm acceptable form of reciprocity 合理的互惠条件
.%3bXK+F acceptable rate 适当利率;适当汇率
mT5d[lz acceptance agreement 承兑协议
b^ly acceptance for honour 参加承兑
J @"wJEF acceptor 承兑人;接受人;受票人
d7^:z%Eb| acceptor for honour 参加承兑人
zUXqTcj accident insurance 意外保险
P$.Azrl Accident Insurance Association of Hong Kong 香港意外保险公会
$2Ox;+ accident insurance scheme 意外保险计划
wsP3hE' ] accident year basis 意外年度基准
BkA>':bUr accommodation 通融;贷款
Uk-^n~y accommodation bill 通融票据;空头票据
H0
km*5Sn accommodation party 汇票代发人
gnNMuqt account balance 帐户余额;帐户结余
V8NNIS account book 帐簿
;f[Ki$7 account collected in advance 预收款项
6*kY7 account current book 往来帐簿
Mc~(S$FU$ account of after-acquired property 事后取得的财产报告
6=90 wu3 account of defaulter 拖欠帐目
]s s0~2 account payable 应付帐款
sL~TV([6/ account payee only [A/C payee only] 只可转帐;存入收款人帐户
f`p`c* account receivable 应收帐款
FM0)/6I'x account receivable report 应收帐款报表
c>!>D7:7 account statement 结单;帐单;会计财务报表
]&yO>\MgJB account title 帐户名称;会计科目
2y#4rl1Utx accountant's report 会计师报告
k5xzC& Accountant's Report Rules 会计师报告规则
6"[`"~9'V accounting and auditing procedure 会计与审计程序;会计与核数程序
:doP66["! Accounting Arrangements 《会计安排》
sBu=@8R]y accounting basis 会计基础
mR[J Xh9s accounting by Official Receiver 破产管理署署长呈交的帐目
X82sw>Y Accounting Circular 《会计通告》
DuZ51[3_L accounting class 会计类别
m=PSCIb accounting date 记帐日期;会计结算日期
odny{ePAf accounting for money 款项核算
`9s5 *;Z Accounting Officer 会计主任
rgB`<[:b accounting period 会计报告期;会计期
fa/
'4 accounting policy 会计政策;会计方针
J@H9nw+Q accounting practice 会计惯例
D._q'v< accounting principle 会计准则
8G1Tpn accounting record 会计记录
zbx,qctYo$ accounting report 会计报告
Yj/S(4(h? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mDvZ1aj Accounting Society of China 中国会计学会
KZ`d3ad accounting statement 会计报表
{_ww1'|A accounting system 会计制度;会计系统
EHcqj;@m accounting transaction 会计事项;帐务交易
]$4 k+)6 accounting treatment 会计处理
%K;,qS'N_ accounting year 会计年度
"xa<Q%hk accretion 增值;添加
* ?rw' accrual 应计项目;应累算数目
Xl2Fgg}# accrual basis 应计制;权责发生制
y{s?]hLk accrual basis accounting 应计制会计;权责发生制会计
:!N 5daK accrue 应累算;应计
t\CVL?e` accrued benefit 应累算利益
5(%+8<2 accrued charges 应计费用
_V1O =iu- accrued cumulative preference share dividend 应累算的累积优先股股息
b@Ik
c< accrued expenses 应累算费用
-mO[;lO accrued interest payable 应付利息;应计未付利息
|M[E^ accrued interest receivable 应收利息;应计未收利息
T}$1<^NK accrued right 累算权益
tKo^A:M accruing profit 应累算的利润
un6grvxr accumulated fiscal reserve 累积财政储备
{LbcG^k accumulated profit 累积利润;滚存溢利
g>_6O[;t% accumulated reserve 累积储备
(pH13qU5 accumulation of surplus income 累积收益盈余
>72j,0=e acquired assets 既得资产
`w@fxv acquisition 收购;购置;取得
)mB+#T<k- acquisition cost 购置成本
PX(.bP2^Lq acquisition expenses 购置费用
j S')!Wcu acquisition of 100% interest 收购全部股权
=KmjCz: acquisition of control 取得控制权
XtNe) Ry acquisition of fixed assets 购置固定资产
vXR-#MS`} acquisition of shell “买壳”
oS/<)>\Gv acquisition price 收购价
V Z}^1e act of God 天灾
T#|Qexz6 @ acting partner 执事合伙人
1G=1FGvP active market 买卖活跃的市场;交投畅旺的市场;旺市
^%)'wDK active partner 积极参与的合伙人
6QLWF@ active trading 交投活跃
}7IS:"tu actual circulation 实际流通
j7xoe9;TxI actual cost 实际成本
ch 4z{7 actual expenditure 实际开支;实际支出
82YTd(yB actual income 实际入息;实际收入;实际收益
$s/N;E!t actual market 现货市场
9-Ikd>9 actual price 现货价;实际价格
0J7[n*~ actual profit 实际利润
.2C}8GGC' actual quotation 实盘;实际价位;实际报价
Fm`hFBKW actual year basis 按实际年度计算
>E#| H6gx
actuals 实货
y)"aQJ> actuarial investigation 精算调查
*,%H1)Tj} actuarial principle 精算原则
E O52 E| actuarial report 精算师报告
cnnlEw/& Actuarial Society of Hong Kong 香港精算学会
c`#E# actuarial valuation 精算师估值
]V6<h Psi actuary 精算师
Ib*l{cxN ad referendum agreement 暂定协议;有待覆核的协定
s!9.o_k ad valorem duty 从价税;按值征税
14]!LgH ad valorem duty system 从价税制
!\}Dxt ad valorem fee 从价费
]~U4; ad valorem tariff 从价关税
]ch cRc[! additional allowance 额外免税额
fS>W- additional amount for unexpired risk 未过期风险的额外款额
W7WHH \L/O additional assessable profit 补加应评税利润
oR[,?qu@f additional assessment 补加评税
ipQJn_:2 additional commitment 额外承担
wlAlIvIT additional commitment vote 额外承担拨款
j_L 'Ztu3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?NGM<nK;7 additional dependent parent allowance 供养父母额外免税额
hW~,Uqy additional provision 额外拨款
z~L4BY @z additional stamp duty 附加印花税
w+=>b additional tax 补加税罚款;补加税款
54JZEc Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
lV?rC z adjudged bankrupt 被裁定破产
^e"BY( adjudicated bankrupt 裁定破产人
=V5<>5"M? adjudication fee 裁定费;评定印花税额手续费;评估契据费
U8c0N<j adjudication of bankruptcy 裁定破产;宣告破产
_.' j'j% adjudication of insolvency 裁定无力偿还债务
HN7(-ml=B adjusted actual 经调整的实数;调整后的实数
6m_Y%&
adjusted current assets 经调整的流动资产;调整后的流动资产
pT>[w1Kk^ adjusted figure 经调整的数字;调整后的数额
<?yAIhgN* adjusted liabilities 经调整的负债;调整后的负债
8do]5FE adjusted loss 经调整的亏损;调整后的亏损
f` 2W}|(jA adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
U)=StpTT adjusted profit 经调整的利润;调整后的利润
-n?|,cO adjusted surplus 经调整的盈余额;调整后的盈余额
_'ltz!~ adjusted value 经调整的价值;调整后的价值
H~i+:X=I adjustment 调整;修订;理算〔保险〕
8v8?D8\=| adjustment centre 调剂中心
5,:>.LRA adjustment lag 调整过程的时间差距;调整时差
.</d$FM JE adjustment mechanism 调整机制
c+f~>AaI adjustment of loss 亏损调整
ctTg-J2. adjustment process 调整过程;调整程序
u_dTJ,m adjustment range 调整幅度
<*V%!pwIG administered exchange rate 受管制汇率
yH;=Y1([ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
` Xhj7%> administration expenses 行政费用
N|O/3:P<,U administration fee 手续费;行政费
N$aLCX administration in bankruptcy 破产管理
2o] V q administration order 遗产管理令
.>zXz%p administrator 管理人;遗产管理人
_VMW-trG administrator of the estate 遗产管理人
W2O
=dG` admission of debt 债项承认书
LcoJltY{5 admission of proof 接纳债权证明
t.t$6+"5We advance 放贷款项;垫付款项;预支款项;预付款项
|g;hXr#~ advance account 暂支帐目;预付款帐户
4'Z=T\: advance compensation 预付补偿金
.2q7X{4= advance from shareholder 股东垫款
j5Vyo> advance pending reimbursement 预支以待日后付还
:7KcD\fCj advanced economy 先进经济体系
%`F6>J advancement 预付;预付财产
()6(eRGJ advances warrant 垫款令
b6RuYwHWV0 advancing 贷出
{VE\}zKF adverse balance 逆差
#~ ^#%G adverse exchange 逆汇
y#F( xm+L advertisement addressed to shareholders 在报章刊登的致股东通告
g>12!2} advice for collection 托收通知书
#(j'?|2o% advice of drawing 提款通知书;汇票通知书
SQDllG84E advice of payment 付款通知
jutEb@nog Advisory Committee [Securities and Futures Commission]
c/DB"_}!a 谘询委员会〔证券及期货事务监察委员会〕
1\z5[
_ Advisory Committee on Diversification 经济多元化谘询委员会
1.+0=M[h affidavit 誓章;遗产申报誓章
3lcd:= affidavit of no receipt 述明无收款的誓章
Z
`sM(?m affiliate 联号;联营公司;附属公司
Obgn?TAVX affiliated company 附属公司;联号;联营公司
N\ChA]Ck affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NTASrh affordability 负担能力
5D8V)i African Development Bank [AfDB] 非洲开发银行
@Hw#O33/' after-acquired property 事后取得的财产
z|^:1ov, after-hours dealing 市后交易
3,DUT{2 after-tax profit 税后盈利;税后利润;税后溢利
:aI[
lZ agency agreement 代理协议
(2RZc].M~ agency expenses 代理机构的开支
vOy;=0$ agency fee 代理费
^# B`GV Agency Law 《代理法》
>B<jR$`6@ agent 代理人;承销人
WPs6)8 agent of company 公司代理人
pUutI|mt/ agent's fee 代理人费;经纪费
g
VX aggregate 总计;总数;总体数字
bCHJLtDQ aggregate amount 总款额;总额
-`sK?*[{J aggregate assets and liabilities 总体资产与负债
% 3d59O aggregate at constant price 按固定价格计算的总体数字
xa5^h]o aggregate demand 总需求
sgu#`@o aggregate gross position 总持仓量
HJ?p,V q5_ aggregate limit 总限额
9gVu:o 1/ aggregate of salaries tax 合计薪俸税
v^1_'PAXu aggregate performance 总体表现;总体业绩
pyhC%EZU aggregate supply 总体供应
L'B=
=# aggregate surplus 总盈余
`qnSq(tNq aggregate total 整体总额
JnQ5r>!>3 aggregate value 总值;合计价值
_LU]5$\b aggregated basis 合计基准
~,3+]ts='\ aggregated net chargeable income 合计应课税入息实额
o *)>aw aggregation 合并计算;合计;总和
`n7*6l<k~4 aggregation of incomes of husband and wife 夫妇入息合并计算
Z`y%#B6x. aggregation of property 财产的总和
R8O;8c?D agio 差价;贴水
1vk&; 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》
@xIKYJyU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i%w[v_j 《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》
|(G^3+5Uwm Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>Vc;s!R 《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》
I!>pHF4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n`gW&5,,z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)F*;7]f agreement for a settlement 授产协议
1ml> agreement for assignment 转让协议
*;@V5[^3I? agreement for sale 售卖协议;买卖协议
+NWhvs agreement for sale and purchase 买卖协议
k|Mj|pqA agreement for the payment of interest 支付利息协议
z/Z
0cM# agreement for the repayment of money 还款协议
qp$Td<'Y agreement of reinsurance 再保险协议
Qau\6p>^ Agricultural Bank of China 中国农业银行
3pg_` air passenger departure tax 飞机乘客离境税
xc{$=>'G Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m%au* 0p airport tax 机场税
LgFF+z alcohol duty 酒精税
qM%l alienation 让与;让渡;转让
$fZVh% alimony 生活费;赡养费
w6FtDl$ All Ordinaries Index [AOI] 所有普通股指数
3H"bivK all risks 全险;综合险
vdA3 All Sales Record for Stock Market 《股票市场成交报告》
U?BuV Allied Capital Resources Limited 新联财务有限公司
xh|NmZg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_voU^- allocation letter 拨款信件
21ng94mC allocation of fund 分配款项;预留款项
$bSnbU< allocation of profit 利润分配;溢利分配
&(&5ao)5 allocation warrant 拨款令
o^HzE;L} allotment 分配;配股
)vWI{Q]r allotment notice 股份配售通知;配股通知
vt8z=O allotment of shares 股份分配
h2~b%|Pv allowable 可获宽免;免税的
#$k6OlK-r" allowable business loss 可扣除的营业亏损
xg*)o* ? allowable expenses 可扣税的支出
S 2vjjS allowance 免税额;津贴;备抵;准备金
*O6q=yg;K: allowance for debts 债项的免税额
$;~ allowance for depreciation by wear and tear 耗损折旧免税额
%4 9^S& allowance for funeral expenses 殡殓费的免税额
))Q3;mI" allowance for inflation 为通货膨胀而预留的款项;通胀准备金
K`%{(^}. allowance for repairs and outgoings 修葺及支出方面的免税额
C.su<B? allowance to debtor 给债务人的津贴
uRIa
Nwohv alteration of capital 资本更改
!<'0
GOl alternate trustee 候补受托人
Qn0 1ig
amalgamation 合并
Ujb7uho ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
luLt~A3H$ ambit of charges 征税范围;收费范围
IbV 7} amended valuation 经修订的估值
=?9z6= American Commodities Exchange 美国商品交易所
e:2e5gz American Express Bank Limited 美国运通银行
+7%}SV 2) American Stock Exchange 美国证券交易所
y?Vsp< amortization 摊销
1=NP=ZB amount due from banks 存放银行同业的款项
;(0<5LQ amount due from banks abroad 存放海外银行同业的款项
+E5EOo{ `| amount due from holding companies 控股公司欠款
W[ZW=c amount due from local banks 存放本港银行同业的款项
aG&ay3[& amount due to banks 银行同业的存款
Mzfuthq=@ amount due to banks abroad 海外银行同业的存款
>2kjd amount due to holding companies 控股公司存款
Owt|vceT amount due to local banks 本港银行同业的存款
f\cm84 amount due to outport banks 外埠银行同业的存款
v>ygr8+C, amount for note issue 发行纸币的款额
[&_c.ti amount of bond 担保契据的款额
FH Hi/yh amount of consideration 代价款额
(c3%rM m] amount of contribution 供款数额
>U4hsr05 amount of indebtedness 负债款额
&v}c3wL] amount of principal of the loan 贷款本金额
q2>dPI;3T amount of rates chargeable 应征差饷数额
Dq$co1eT amount of share capital 股本额
R>|)-"b( ` amount of sums assured 承保款额
6,J:sm\ amount of variation 变动幅度
s}m.r5 amount of vote 拨款数额
1UyQ``v/ amount payable 应付款额
QVEGd"WvvO amount receivable 应收款额
(}^Qo^Vr Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8y$c\Eu(mF analysis 分析
xNLvK:@0p ancillary risk 附属风险
83~9Xb=!\ annual account 周年帐目;周年帐目报表;年度决算;年结
O\;R
( annual accounting date 年结日期
.LQvjK[N annual allowance 每年免税额;年积金;年度津贴;年津
@ckOLtxE> annual balance 年度余额
vJ `'x annual disposable income 每年可动用收入
b!do7%]i annual estimates 周年预算
`y%1K|Y= annual fee 年费
T][r'jWQ annual general meeting 周年大会
cx_.+ R annual growth rate 年增率;每年增长率
ccCe@1RI annual long-term supplement 长期个案每年补助金
1ig#|v*+ annual pensionable emolument 可供计算退休金的年薪
j4C{yk annual report 年报
*d%U]Hby, Annual Report on the Consumer Price Index 《消费物价指数年报》
Xj;\ROBH- annual return 周年报表;周年申报表;每年报税表格
ZA;VA=)\8 Annual Return Rules 《周年报表规则》
W'0(0;+G/j annual review of consumer prices 每年消费物价回顾
8r|5l~`8 annual roll-forward basis 逐年延展方式
Adyv>T9 annual salary 年薪
"~-Y'O annual statement 年度报表;年度决算表
qjc8 $#zXS Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6X1_NbC annuitant 年金受益人
d|~A>YZ annuity 年金
OvFWX%uY annuity contract 年金合约
hp:8e@ annuity on human life 人寿年金
h~F`[G/' antecedent debt 先前的债项
"@h 5
SF ante-dated cheque 倒填日期支票
ptcG: anticipated expenditure 预期开支
;?-`n4B& anticipated net profit 预期纯利
VOmWRy"L anticipated revenue 预期收入
[p
6#fG * anti-inflation measure 反通货膨胀措施
1Vden.H*CI anti-inflationary stance 反通货膨胀立场
*CnrzrKtQ apparent deficit 表面赤字
l>H G|ol apparent financial solvency 表面偿债能力
pN]$|#%q( apparent partner 表面合伙人
@X\2K?c(v application for personal assessment 个人入息课税申请书
#!h +K"wX application of fund 资金应用
Y64B"J=P9 application to release as liquidator and to destruct the books of accounts and documents
x?|C-v 申请免除清盘人职务及毁灭帐簿与文件
P0/B!8x appointed actuary 委任精算师
*,Mg appointed auditor 委任核数师;委任审计师
Xy;!Q`h( appointed trustee 委任的受托人
.JJ^w!|># appointer 委任人
NbDfD3
1GK apportioned pro rata 按比例分摊
eqFOPK5q apportionment 分配;分摊
a%h'utF{[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#_zd`s3k apportionment formula 分摊方程式
jNO8n)a&p apportionment of estate duty 遗产税的分摊
C6"bGA appraisal 估价;评估
m4@f&6x appreciable growth 可观增长
p| #gn<z} appreciable impact 显着影响
OP-%t\sj> appreciable increase 可观增长
+.p$Yi` appreciation 增值;升值
@|2}*_3\ appreciation against other currencies 相对其他货币升值
(ex^=fv appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GA8cA)]zOD appreciation tax 增值税
Ul EP; appropriation 拨款;拨用;拨付
f%1Dn }6 appropriation account 拨款帐目
rX8EXraO Appropriation Bill 拨款法案
ilyQgEjC appropriation-in-aid system 补助拨款办法
limzDQ^ approved assets 核准资产
1f.xZgO/2 approved basket stock 认可一篮子证券
o4Bl!7U approved budget 核准预算
BhMHT:m approved charitable donation 认可慈善捐款
W1@Q)i approved charitable institution 认可慈善机构
9hG+? approved currency 核准货币;认可货币
YBX7WZCR approved estimates 核准预算
T21SuM approved estimates of expenditure 核准开支预算
r7I,%}k approved overseas insurer 核准海外保险人
j&S8x|5 approved overseas trust company 核准海外信托公司
4't@i1Ll( approved pooled investment fund 核准汇集投资基金
kZlRS^6 approved provident fund scheme 认可公积金计划
>v+ia%o approved provision 核准拨款
\sy;ca)[6g approved redeemable share 核准可赎回股份
Z~Mq5#3F approved regional stock 认可地区性证券
-CTsB)=\, approved retirement scheme 认可退休金计划
<?TJ- approved subordinated loan 核准附属贷款
&<u
pj b arbitrage 套戥;套汇;套利
$j~oB:3n7 arbitrageur 套戥者;套汇者
zn4Yo arbitrary amount 临时款项
10/N-=NG18 arrangement 措施;安排;协定
FC= %_y arrears 欠款
!6wbg arrears of pay 欠付薪酬
G0^O7w^5 arrears of revenue 逾期未收税款;逾期未收的帐项
MRB>(} articles of association 组织章程;组织细则;组织章程细则
+njE Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
oadlyqlw# ascertainment of profit 确定利润
=](c7HEQf "Asia Clear" “亚洲结算系统”
TwZvz[u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qdn\8Pn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dwc$?Bg,5 Asian Development Fund [ADF] 亚洲发展基金
YLlw:jN Asian dollar bond 亚洲美元债券
vWJhSpC[ Asian dollar market 亚洲美元市场
5T[9|zJs Asian dollar rate 亚洲美元利率
328(W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
':7%@2Zo Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Q7y6</4f asked price 沽盘;喊价;索价;卖方报价
-S=Zsr\ assessable income 应评税入息
1%L* 9>e assessable loss 应评税亏损
6,Q{/ assessable profit 应评税利润
%Km_Sy[7'] assessable value 应评税值
Qa,^;hZWS assessed profit 估定利润
!U"1ZsO)l assessed value 经评估价值
(u]ajT assessment 评税;评定;估价;评税单
Bc4{$sc"O assessment number 评税编号;估价编号
J! 4l-.- assessment of additional tax 补加税评税
uTRa]D_q assessment of performance 业绩评估;实绩评价
-5NP@ Assessor 评税主任
B[ f{Ys asset price bubbles 资产价格泡沫
Po[u6K2& asset-backed securities 具资产保证的证券
6(4o}Sv assets accretion 资产增值
@= c{GAj assets and liabilities 资产与负债
?lxI&
h assets betterment statement 资产递增表;资产改进表
eiZv|?^0 assets lending 实物放款;有抵押贷款
Z`xz |:D+ assets of the company passing on the death 死者去世时转移的公司资产
PL8{|Q assets pledged as security for liabilities 用作负债抵押的资产
F}Bc +i#] assets portfolio 资产投资组合
iSxxy1R assets price 资产价格
'JEZ;9} assets quality 资产质素
4\q7.X+^ assets realization 资产变现
_%s _w) assets refinancing arrangement 资产再集资安排
B{ NKDkDH assets securitization 资产证券化
FhB^E$r% assets situated outside Hong Kong 在香港以外地方的资产
Vgs( feGs assets stripping 削减资产;拆卖资产
s,^?|Eo;0 assets value 资产值
O0xL;@rBe assignee 承让人
x5m
.MQ J assignment 转让;转让书;转让契
r^P}xGGK assignment of interest 权益转让
"F+
9xf&r assignment of letters patent and trade mark 专利证书及商标转让
0k5Zl? assignment of property 物业转让;物业转让书
xPh%?j?*v assignment right 转让权
+G&h assignor 转让人
(
$3j associate 有联系的人;有关连人士;相联者;合伙人;联系人
,_T,B'a: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"b*.>QuZ associate member 附属会员
$ 8w
eh3p associated body corporate 相联法人团体
=JyYU*G4 associated company 相联公司;联属公司
)2oWoZvi9 associated corporation 相联法团
FTt7o'U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
DR9M8E 公认会计师公会〔英国〕
M[_~7~4 Association of Futures Exchange Brokers 香港期货经纪协会
xIF
z@9+k Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
RlX;c!K association of underwriters 承保人组织
GI$t8{M assumption of control 接管
',0~ \V assurance 担保;保险;转易;转易书
vjJ!d#8 assurance of interest 权益的转易
]}9y>+> at 19XX price 按一九XX年价格计算
#;H,`r at a discount 按赔价计算;按贴水价格计算;打折扣
QB@qzgEJ!, at a premium 按溢价计算;按升水价格计算
f?F
i{m at call 通知付款;按通知
8'*z>1ZS5 at constant market price 按固定市价计算
Z`"UT#^SI at constant price 按固定价格计算
,ewg3mYHC& at cost 按成本计算
G=3/PYp at current market price 按当时市价计算;按现时市价计算
H/Goaf% at current price 按当时价格计算;按现时价格计算
~GfcI:Zz& at factor cost 按要素成本计算;按生产要素成本计算
<uL?7P at money-of-the-day price 按付款当日价格计算
'oTcx Jx at or better 按指定或较佳价位〔买卖指令〕
NV;5T3 at par 按面值计算;平价
ywk; at sight 见票即付
z$-/yT"M at the close 按收市盘
,I=ClmR at the opening 按开市盘
$X9Ban] attestation 见证;见证条款
B>o\;) l3O at-the-money option 平价期权
vD) LRO
Z attorney 受权人;受托代表人
v%&f00 attornment 新拥有人承认书
1q~U3'l:$ attributable profit 可归属利润
!j4C:L3F attributable share value 可归属股份价值
"JVzv U] Auckland Stock Exchange 奥克兰证券交易所
D +)6#i
Y auction 拍卖
P,iLqat auctioneer 拍卖商
)X\.Xr-6q audit 审计;核数
5DyN=[b Audit Commission 审计署
c ~YD|l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^V_acAuS^ 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〕
v! @/ audit review 帐目审查
ItKwB+my Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1elcP`N1 audited account 审计帐目;经审计的帐目
2O9dU 5b audited annual account 经审计的周年帐目
R^](X* audited balance sheet 经审计的资产负债表
)gR14a auditor 核数师;核数主任;审计师
Lj(hk@ auditor's certificate 核数师证明书;审计师证明书
=Mn![ auditor's report 核数师报告;审计师报告
uh#PZ
xnP Aussie bond 澳元债券
P>pkLP}
Vo austerity budget 紧缩预算
R_vZh| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8+gx?pb Australia All Ordinaries Index 澳洲所有普通股票指数
'xStA Australian Dollar [AUD] 澳元
7!oqn'#>A Australian Options Market 澳大利亚期权市场
.1I];Cy0D Australian Securities Commission 澳洲证券事务监察委员会
r'&9'rir2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}jiqUBn% Australian Stock Exchange 澳大利亚证券交易所
ADv
a@P Austrian Schilling [ATS] 奥地利先令
6{azzk8 authentication 认证;鉴证
7@EYF authority to purchase 委托购买证;委购书
Yc?t aL) authorization 认可;核准;授权;授权书
,l;
&Tb=k authorization by direction 指示授权
EemKYcE@Nr authorization by instruction 指令授权
%/etoK authorization by warrant 令状授权
w,3`Xq@ authorization of unit trust 单位信托的认可
bHS2;K~ authorized agent 指定代理人
e,~c~Db*
Q authorized capital 法定资本
\U !<- authorized clerk 出市员
tO[+O=d authorized dealer 认可交易商
GetUCb%1 authorized financial institution 认可财务机构
nZ\,ZqV authorized fund 认可基金
aE#ZTc= authorized fund house 获授权的基金公司;认可基金公司
Q(]-\L' authorized institution 认可机构
&1Cq+YpI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d'[aOH4} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0E\R\KO$> authorized insurer 获授权保险人;获认可承保人
D<++6HN authorized investment 特准投资项目
6-KC[J^Xo authorized person 获授权人
~O1*] authorized representative 获授权代表
0^E!P> authorized share capital 法定股本
:WA o{|& automated quotation system 自动报价系统
{ tR=D_5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@%\ANM$S 自动交易系统〔香港期货交易所有限公司〕
Go`omh
b automatic adjustment mechanism 自动调整机制
o4~ft!> automatic adjustment system 自动调整系统
3sp*.dk Automatic Clearing House 自动票据交换所
{f^30Fw automatic exchange rates accumulation system 自动化汇率累集系统
Ac7`nvI= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"E''ZBLO~ automatic teller machine [ATM] 自动柜员机
V'K$:9^x[8 autopay 自动转帐
P< WD_W available assets 可用资产
G~B
V^ available fiscal reserve 现存财政储备
>P0AGZ available profit 可用利润
]NFDE-Jz] Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
/0o 2 average 平均;平均数;海损
Plq[Ml9
average basic salary 平均基本薪金
y'@l,MN{ average consumer expenditure 平均消费开支;一般消费开支
*?K`T^LS average cost 平均成本
(6h7 'r $ average cost of land production 增辟土地平均成本
,s)~Y
p?< average daily turnover 平均每日成交额
Q.yKbO<[ average daily wage rate 平均每日工资率
2OT6*+D average expenditure pattern 平均开支模式
akCl05YW average growth rate 平均增长率
_)_XO92~ average net fixed assets 固定资产平均净值
l?FNYvL average of relatives 相对价格平均数
C>K/C!5? average price 平均价格
s}z,{Y$-t average propensity to consume 平均消费倾向;一般消费倾向
X! 2|_ average propensity to save 平均储蓄倾向;一般储蓄倾向
dhVwS$O ) average rate 平均率
<}mT[;:" average revenue 平均收入;平均收益
@tj0Ir v average stock 平均库存;平均存货
+]
5a(/m.~ average yearly rent 平均年租
_r8AO> avoidance of double taxation 避免双重课税
\clWrK avoidance of tax 避税