A:
q[`j`8YY!R A share A股;甲类股份
T^J >ZDA abatement of tax 减税;减扣免税额
-'~LjA( ABN AMRO Bank N.V. 荷兰银行
<! )** above-the-line expenditure 线上项目支出;经常预算支出
Hx,0zS%> above-the-line receipt 线上项目收入;经常预算收入
}!IL]0q ABSA Asia Limited 南非联合亚洲有限公司
]Oq[gBL"A absolute change 绝对数值变更
orOt>5}b< absolute expenditure 实际开支
"Ph^BUAb absolute guideline figure 绝对准则数字
NaX absolute interest 绝对权益
?QE,;QtpK absolute order of discharge 绝对破产解除令
|2{wG4 absolute profit margin 绝对利润幅度
>4t+:Ut: absolute value 实值;绝对值
UTXSeNP absolutely vested interest 绝对既得权益
\=_{na_ absorbed cost 已吸收成本;已分摊成本
Y ')x/H absorption 吸收;分摊;合并
0}_[DAd6 absorption rate 吸收率;摊配率;分摊率
!%$`Eq)M^7 ACB Finance Limited 亚洲商业财务有限公司
qucq,Yw acceptable form of reciprocity 合理的互惠条件
x c{hC4^V acceptable rate 适当利率;适当汇率
x?&$ ci acceptance agreement 承兑协议
,}K<*t[I acceptance for honour 参加承兑
[jmd acceptor 承兑人;接受人;受票人
!.d@L6 acceptor for honour 参加承兑人
9k{PBAP accident insurance 意外保险
2RSt)3!}, Accident Insurance Association of Hong Kong 香港意外保险公会
'C"9QfK accident insurance scheme 意外保险计划
D9M:^ accident year basis 意外年度基准
S~|T4q( accommodation 通融;贷款
@')[FEdW accommodation bill 通融票据;空头票据
9-MUX^?u accommodation party 汇票代发人
7hsGu a account balance 帐户余额;帐户结余
jy'13G/b\ account book 帐簿
,cNLkoN account collected in advance 预收款项
KZ/=IP= account current book 往来帐簿
e=.]F*:J account of after-acquired property 事后取得的财产报告
ght$9>'n account of defaulter 拖欠帐目
T?X_c"{8M account payable 应付帐款
<>Hj
;q5p account payee only [A/C payee only] 只可转帐;存入收款人帐户
(DI>5.x" account receivable 应收帐款
6'Fd GS account receivable report 应收帐款报表
Cg(Y&Gxf. account statement 结单;帐单;会计财务报表
X7rMeu account title 帐户名称;会计科目
uCcYPvm accountant's report 会计师报告
U*)8G Accountant's Report Rules 会计师报告规则
-,U3fts accounting and auditing procedure 会计与审计程序;会计与核数程序
DY`kx2e! Accounting Arrangements 《会计安排》
I"GB<oB accounting basis 会计基础
(SvWvm accounting by Official Receiver 破产管理署署长呈交的帐目
{E@Lft- Accounting Circular 《会计通告》
OLE[UXD-E accounting class 会计类别
k?,1x~ accounting date 记帐日期;会计结算日期
@H=:)*; accounting for money 款项核算
<[-nF"Q Accounting Officer 会计主任
pS:4CNI{ accounting period 会计报告期;会计期
o,)?!{k} accounting policy 会计政策;会计方针
<*qnY7c&N; accounting practice 会计惯例
]?(-[ accounting principle 会计准则
B8}Nvz
/ accounting record 会计记录
%rv7Jy accounting report 会计报告
t;}:waZD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fx2bwut.K Accounting Society of China 中国会计学会
yPal<c accounting statement 会计报表
3qf
Ym}d accounting system 会计制度;会计系统
r [*Vqcz accounting transaction 会计事项;帐务交易
va0{>Dc+ accounting treatment 会计处理
V{!J-nO accounting year 会计年度
Eqj_m|@ accretion 增值;添加
rogT~G}q accrual 应计项目;应累算数目
`9BROZnq accrual basis 应计制;权责发生制
9@Jtaq>jf accrual basis accounting 应计制会计;权责发生制会计
|EJD3& accrue 应累算;应计
BW$"`T@c6~ accrued benefit 应累算利益
(^Y~/ accrued charges 应计费用
&__es{;P accrued cumulative preference share dividend 应累算的累积优先股股息
r/u A.Aou^ accrued expenses 应累算费用
xjKR R? accrued interest payable 应付利息;应计未付利息
GU( _ accrued interest receivable 应收利息;应计未收利息
`)_dS&_\ accrued right 累算权益
r2,.abo accruing profit 应累算的利润
TOB]IrW accumulated fiscal reserve 累积财政储备
{A05u3} accumulated profit 累积利润;滚存溢利
'ZDp5pCC; accumulated reserve 累积储备
.N
,3od@ accumulation of surplus income 累积收益盈余
AT2n VakL acquired assets 既得资产
75XJL;W # acquisition 收购;购置;取得
=\H!GT acquisition cost 购置成本
d^{RQ acquisition expenses 购置费用
xe^Gs]fm acquisition of 100% interest 收购全部股权
e4 >_v(' acquisition of control 取得控制权
;)D];u|_ acquisition of fixed assets 购置固定资产
M`,)w i acquisition of shell “买壳”
OCBgR4I acquisition price 收购价
"eB$k40- act of God 天灾
uM_wjP acting partner 执事合伙人
@`q:IIgW active market 买卖活跃的市场;交投畅旺的市场;旺市
h4T5+~rw active partner 积极参与的合伙人
Bu#VMkchJ active trading 交投活跃
wAf\|{Vn actual circulation 实际流通
qVH1}9_ actual cost 实际成本
@$[?z9ck" actual expenditure 实际开支;实际支出
NQJq6S4@ actual income 实际入息;实际收入;实际收益
[OC5l> actual market 现货市场
XAF+0 x! actual price 现货价;实际价格
X\{LnZ@r4 actual profit 实际利润
< t,zaIi actual quotation 实盘;实际价位;实际报价
leTf&W actual year basis 按实际年度计算
PHZ0P7 actuals 实货
@~^5l actuarial investigation 精算调查
J IUx actuarial principle 精算原则
1_PoqD!q actuarial report 精算师报告
au:
fw Actuarial Society of Hong Kong 香港精算学会
1v.c 6~ actuarial valuation 精算师估值
(nf~x actuary 精算师
Z2qW\E^_r ad referendum agreement 暂定协议;有待覆核的协定
"_-Po^u=r ad valorem duty 从价税;按值征税
%A1o.{H ad valorem duty system 从价税制
TO]@
Zu1 ad valorem fee 从价费
5z7U1: ad valorem tariff 从价关税
gOSJM1Mr3 additional allowance 额外免税额
&"&Z
#llb additional amount for unexpired risk 未过期风险的额外款额
QdF5Cwf4 additional assessable profit 补加应评税利润
Q(wx nm additional assessment 补加评税
ILEz;D{] additional commitment 额外承担
VVac: additional commitment vote 额外承担拨款
d3ZdB4L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v%+:/m1 additional dependent parent allowance 供养父母额外免税额
Br1&8L-|% additional provision 额外拨款
%5M/s'O?i additional stamp duty 附加印花税
kMi/>gpQ additional tax 补加税罚款;补加税款
[j=yMP38!: Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
HK,cJahq adjudged bankrupt 被裁定破产
}wr{W:j adjudicated bankrupt 裁定破产人
g{OwuAC_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
RJ 8+h adjudication of bankruptcy 裁定破产;宣告破产
Z}mLLf E adjudication of insolvency 裁定无力偿还债务
#U!
_U+K adjusted actual 经调整的实数;调整后的实数
a,
k'Vk{ adjusted current assets 经调整的流动资产;调整后的流动资产
CZud&
< adjusted figure 经调整的数字;调整后的数额
\2N!:%k adjusted liabilities 经调整的负债;调整后的负债
2@'oe7E adjusted loss 经调整的亏损;调整后的亏损
TC!Yb_H}gN 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>=Z-
T adjusted profit 经调整的利润;调整后的利润
_aGOb;h adjusted surplus 经调整的盈余额;调整后的盈余额
WA)yfo0A adjusted value 经调整的价值;调整后的价值
l? Udn0F adjustment 调整;修订;理算〔保险〕
vK|E>nL adjustment centre 调剂中心
eKE#Yr
d=x adjustment lag 调整过程的时间差距;调整时差
$WyD^|~SF adjustment mechanism 调整机制
Qu?R8+"KS adjustment of loss 亏损调整
%7zuQ \w adjustment process 调整过程;调整程序
re/@D@% adjustment range 调整幅度
{ C=NUK%? administered exchange rate 受管制汇率
]
o*#t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BLfTsNzmt administration expenses 行政费用
*scVJ administration fee 手续费;行政费
C7lH]`W|/ administration in bankruptcy 破产管理
'\Giv!> administration order 遗产管理令
{> eXR?s/ administrator 管理人;遗产管理人
"c3Grfoz administrator of the estate 遗产管理人
0b+Wc43}K admission of debt 债项承认书
Jj!vh{ admission of proof 接纳债权证明
(G zb advance 放贷款项;垫付款项;预支款项;预付款项
"6MVvpy" advance account 暂支帐目;预付款帐户
QdT}wkX advance compensation 预付补偿金
CR8/Ke advance from shareholder 股东垫款
1"zDin!A advance pending reimbursement 预支以待日后付还
_4"mAPt advanced economy 先进经济体系
0
HGM4[)= advancement 预付;预付财产
R.jIl@p advances warrant 垫款令
sF!($k;! advancing 贷出
fd+hA adverse balance 逆差
Sj]T
adverse exchange 逆汇
!\nBh advertisement addressed to shareholders 在报章刊登的致股东通告
2D75:@JL}| advice for collection 托收通知书
xHL( !PF advice of drawing 提款通知书;汇票通知书
d"}k!
0m advice of payment 付款通知
EYtL_hNp}I Advisory Committee [Securities and Futures Commission]
7C,&*Ax,9 谘询委员会〔证券及期货事务监察委员会〕
O@u?h9?cf> Advisory Committee on Diversification 经济多元化谘询委员会
Yw4n-0g affidavit 誓章;遗产申报誓章
$ 7O}S.x affidavit of no receipt 述明无收款的誓章
t[ubn+ affiliate 联号;联营公司;附属公司
tNO-e|~' affiliated company 附属公司;联号;联营公司
HJLu'KY} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M2PAy! J affordability 负担能力
Aw}"gpL African Development Bank [AfDB] 非洲开发银行
CJ1 7n after-acquired property 事后取得的财产
G,?hp>lj after-hours dealing 市后交易
QQ%D8$k" after-tax profit 税后盈利;税后利润;税后溢利
]RPs|R? agency agreement 代理协议
+c(zo4nZ agency expenses 代理机构的开支
^T*? >%` agency fee 代理费
![`Ay4AZ@a Agency Law 《代理法》
vI:;A/& agent 代理人;承销人
jr)1(** agent of company 公司代理人
(!ZM{Js% agent's fee 代理人费;经纪费
Q\^O64geD aggregate 总计;总数;总体数字
S|SV$_
( aggregate amount 总款额;总额
3,p]/Z_ aggregate assets and liabilities 总体资产与负债
+MR.>" aggregate at constant price 按固定价格计算的总体数字
N >FKy'.gk aggregate demand 总需求
!TAlBkj aggregate gross position 总持仓量
f%SZg!+t aggregate limit 总限额
DK$X2B"c V aggregate of salaries tax 合计薪俸税
JLnH&(O aggregate performance 总体表现;总体业绩
cJ{ Nh;" aggregate supply 总体供应
I;e=0!9U aggregate surplus 总盈余
\n$u)Xj~6^ aggregate total 整体总额
h]Wr [v aggregate value 总值;合计价值
4lr(,nPRD aggregated basis 合计基准
n"c)m%yZ aggregated net chargeable income 合计应课税入息实额
S)cLW~=z aggregation 合并计算;合计;总和
I9/W;#
*~ aggregation of incomes of husband and wife 夫妇入息合并计算
?{/4b:ua aggregation of property 财产的总和
v4u5yy_;( agio 差价;贴水
u?4:H=;> 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》
d:#yEC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_2hS";K 《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》
SG6kud\b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P^A!.}d 《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》
Kf>A\l^X7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C>-aIz!y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O[I\A[* agreement for a settlement 授产协议
@OV|]u agreement for assignment 转让协议
*AG#316 agreement for sale 售卖协议;买卖协议
<oR a3Gi(% agreement for sale and purchase 买卖协议
5~r33L% agreement for the payment of interest 支付利息协议
MLoYnR^ agreement for the repayment of money 还款协议
G}:w@}h/ agreement of reinsurance 再保险协议
p~SClaR3H Agricultural Bank of China 中国农业银行
wfNk=)^$ air passenger departure tax 飞机乘客离境税
RX>xB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dYG,_ji airport tax 机场税
v'U{/ ,x alcohol duty 酒精税
% 5m/ alienation 让与;让渡;转让
qAAX;N alimony 生活费;赡养费
z>XrU>} All Ordinaries Index [AOI] 所有普通股指数
=T-&j60 all risks 全险;综合险
|uX,5Q#6 All Sales Record for Stock Market 《股票市场成交报告》
lt
^GvWg Allied Capital Resources Limited 新联财务有限公司
FoNSM$x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2/?`J allocation letter 拨款信件
mR&H9NG allocation of fund 分配款项;预留款项
c#|raXGT allocation of profit 利润分配;溢利分配
nH`Q#ZFz]? allocation warrant 拨款令
{t0)
q allotment 分配;配股
=7w\
7-.m allotment notice 股份配售通知;配股通知
9Xj7~, allotment of shares 股份分配
19HM])Zw\ allowable 可获宽免;免税的
IEXt: allowable business loss 可扣除的营业亏损
'9S8}q allowable expenses 可扣税的支出
!
='rc-E allowance 免税额;津贴;备抵;准备金
'JCZ]pZ allowance for debts 债项的免税额
VXYK?Qc' allowance for depreciation by wear and tear 耗损折旧免税额
S& SQ allowance for funeral expenses 殡殓费的免税额
OHeT,@(mh allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[Grxw[(_: allowance for repairs and outgoings 修葺及支出方面的免税额
T+*%?2>q" allowance to debtor 给债务人的津贴
"/3 db[ alteration of capital 资本更改
A;*d}Xe&J alternate trustee 候补受托人
S#MZV@nGF amalgamation 合并
oE+R3[D?r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2^y^q2(r ambit of charges 征税范围;收费范围
<}E!w_yi amended valuation 经修订的估值
pnjXf.g"O American Commodities Exchange 美国商品交易所
C1jHz American Express Bank Limited 美国运通银行
/DK"QV!]s American Stock Exchange 美国证券交易所
mzeY%A<0^ amortization 摊销
bL'aB{s amount due from banks 存放银行同业的款项
Jll-`b 1 amount due from banks abroad 存放海外银行同业的款项
P*
w9, amount due from holding companies 控股公司欠款
}\%Fi/6Z{ amount due from local banks 存放本港银行同业的款项
K%a%a6k` amount due to banks 银行同业的存款
t/cY=Wp amount due to banks abroad 海外银行同业的存款
j7jCm: amount due to holding companies 控股公司存款
p^Ak1qm~e amount due to local banks 本港银行同业的存款
,u+PyG7 cb amount due to outport banks 外埠银行同业的存款
Bk*F_>X" amount for note issue 发行纸币的款额
L\@I*QP amount of bond 担保契据的款额
UJM1VAJ0 amount of consideration 代价款额
fDT%! amount of contribution 供款数额
pm_`>3 amount of indebtedness 负债款额
{U1?Et# amount of principal of the loan 贷款本金额
*VFf.aPwYi amount of rates chargeable 应征差饷数额
g+pml*LJ amount of share capital 股本额
K? y[V1, amount of sums assured 承保款额
vbb5f #WZ amount of variation 变动幅度
)2bvQy8K amount of vote 拨款数额
G&i!Hs amount payable 应付款额
(#Wu#F1; amount receivable 应收款额
sejg&8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)/pU.Z/ analysis 分析
DVSL [p?_ ancillary risk 附属风险
0s/w,? annual account 周年帐目;周年帐目报表;年度决算;年结
Hkwl>R$ annual accounting date 年结日期
#73F}
tZ^ annual allowance 每年免税额;年积金;年度津贴;年津
^Pbk#|$rU annual balance 年度余额
U%<koD[, annual disposable income 每年可动用收入
d/[;
`ZD+ annual estimates 周年预算
@6wFst\t annual fee 年费
yzerOL annual general meeting 周年大会
<kGU,@6PF annual growth rate 年增率;每年增长率
In18_bc annual long-term supplement 长期个案每年补助金
U.DDaT1 annual pensionable emolument 可供计算退休金的年薪
M%ICdIc' annual report 年报
6^eV"&+@ Annual Report on the Consumer Price Index 《消费物价指数年报》
9QDFEYG annual return 周年报表;周年申报表;每年报税表格
Xc?&_\. + Annual Return Rules 《周年报表规则》
.?R!DYC` annual review of consumer prices 每年消费物价回顾
9aze>nxh. annual roll-forward basis 逐年延展方式
jz
qyk^X annual salary 年薪
%p2Sh)@M annual statement 年度报表;年度决算表
y+"X~7EX 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
)iYxt:(, annuitant 年金受益人
/H8g( annuity 年金
H."EUcE{ annuity contract 年金合约
d-k%{eBV annuity on human life 人寿年金
{]:7bV#JP antecedent debt 先前的债项
U)E(`{p] ante-dated cheque 倒填日期支票
>8k_n anticipated expenditure 预期开支
GBRa.;Kk anticipated net profit 预期纯利
/atW8 `& anticipated revenue 预期收入
R)QC)U anti-inflation measure 反通货膨胀措施
5]AC*2( anti-inflationary stance 反通货膨胀立场
thifRd$4 apparent deficit 表面赤字
%= fHu+ apparent financial solvency 表面偿债能力
yXHUJgjl/ apparent partner 表面合伙人
KY51rw. application for personal assessment 个人入息课税申请书
[n \2 application of fund 资金应用
]Q>.HH application to release as liquidator and to destruct the books of accounts and documents
m 8aITd8 申请免除清盘人职务及毁灭帐簿与文件
[_1G@S6Ex appointed actuary 委任精算师
PE5R7)~A appointed auditor 委任核数师;委任审计师
+RyjF~[e appointed trustee 委任的受托人
VXR>]HUF appointer 委任人
"#{4d),r apportioned pro rata 按比例分摊
z^#;~I @M apportionment 分配;分摊
KX'{[7}m' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*7ZN]/VRT apportionment formula 分摊方程式
a1_GIM0 apportionment of estate duty 遗产税的分摊
AlAY iUw{ appraisal 估价;评估
vb<oi&X appreciable growth 可观增长
Y8-86 *zC appreciable impact 显着影响
f;W|\z' appreciable increase 可观增长
LUM@#3& appreciation 增值;升值
,*7 (%k^` appreciation against other currencies 相对其他货币升值
EfCx`3~EX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Hn5|B 3vN appreciation tax 增值税
'}B+r@YCN appropriation 拨款;拨用;拨付
Q9Kve3u-i appropriation account 拨款帐目
mi,E- Appropriation Bill 拨款法案
G!>z;5KuS appropriation-in-aid system 补助拨款办法
e\!0<d approved assets 核准资产
??M"6k approved basket stock 认可一篮子证券
tt0f-:# approved budget 核准预算
)qo {c1X approved charitable donation 认可慈善捐款
d@XV:ae approved charitable institution 认可慈善机构
+n{#V;J approved currency 核准货币;认可货币
gcdlT7F)b- approved estimates 核准预算
CG Y]r.O* approved estimates of expenditure 核准开支预算
#xX5,r0 approved overseas insurer 核准海外保险人
B0dQ@Hq* approved overseas trust company 核准海外信托公司
a&c6.#E{y approved pooled investment fund 核准汇集投资基金
+l9!Fl{MK\ approved provident fund scheme 认可公积金计划
\s=t|Wpu2 approved provision 核准拨款
C71qPb|$R approved redeemable share 核准可赎回股份
E4|jOz^j4\ approved regional stock 认可地区性证券
`(_s|-$ approved retirement scheme 认可退休金计划
KH(%? approved subordinated loan 核准附属贷款
DU5c=rxW arbitrage 套戥;套汇;套利
ca7=V/i_a{ arbitrageur 套戥者;套汇者
k1{K*O$e arbitrary amount 临时款项
wt!nMQ arrangement 措施;安排;协定
/s@o Z{h arrears 欠款
VyzS^AHK arrears of pay 欠付薪酬
e4H A7=z arrears of revenue 逾期未收税款;逾期未收的帐项
ew#B[[ articles of association 组织章程;组织细则;组织章程细则
xv(9IEjt0 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
"Zl5< ascertainment of profit 确定利润
5ni~Q 9b "Asia Clear" “亚洲结算系统”
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6)bD& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b{L/4bu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r:f[mk"-"A Asian Development Fund [ADF] 亚洲发展基金
[d(U38BI Asian dollar bond 亚洲美元债券
nbm&wa[ Asian dollar market 亚洲美元市场
1FlX'[vh Asian dollar rate 亚洲美元利率
U+:m4a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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/'_& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pA9+Cr!0Q asked price 沽盘;喊价;索价;卖方报价
&7PG.Ff!r assessable income 应评税入息
X*/ho assessable loss 应评税亏损
f&BY/ n, assessable profit 应评税利润
Fl kcU
`j assessable value 应评税值
9 7GV2]-M assessed profit 估定利润
=t9\^RIx)? assessed value 经评估价值
Cs9.&Y assessment 评税;评定;估价;评税单
8u6:=fxb assessment number 评税编号;估价编号
VH9dleZ assessment of additional tax 补加税评税
^(vs.U^U< assessment of performance 业绩评估;实绩评价
Gft%Mq
v Assessor 评税主任
LhOa{1SY asset price bubbles 资产价格泡沫
M+U9R@ asset-backed securities 具资产保证的证券
[@J/eWB assets accretion 资产增值
X-6de>= assets and liabilities 资产与负债
$c0h.t assets betterment statement 资产递增表;资产改进表
e+~\+:[? assets lending 实物放款;有抵押贷款
,]46I.] assets of the company passing on the death 死者去世时转移的公司资产
4]?<hH 9 assets pledged as security for liabilities 用作负债抵押的资产
-:|?h{q?u assets portfolio 资产投资组合
`o=q%$f#k~ assets price 资产价格
}4 )H assets quality 资产质素
d:BG#\e]v assets realization 资产变现
Y w^m assets refinancing arrangement 资产再集资安排
W-mQjJ`,B assets securitization 资产证券化
Fv~20G(O assets situated outside Hong Kong 在香港以外地方的资产
<0b)YJb4M assets stripping 削减资产;拆卖资产
kW;+|qs^ assets value 资产值
qh9Z50E9 assignee 承让人
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' assignment 转让;转让书;转让契
lAb*fafQy assignment of interest 权益转让
2oVSn" assignment of letters patent and trade mark 专利证书及商标转让
O(fM?4w assignment of property 物业转让;物业转让书
7gf05Z'= assignment right 转让权
hQYL`Dni assignor 转让人
D{GfLib"U associate 有联系的人;有关连人士;相联者;合伙人;联系人
\MyLc/Gh5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
11o.c; associate member 附属会员
vdAr|4^qB associated body corporate 相联法人团体
#|L8tuWW associated company 相联公司;联属公司
+R3k-' > associated corporation 相联法团
39:bzUIF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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xa|aaX 公认会计师公会〔英国〕
@.$| w>>T Association of Futures Exchange Brokers 香港期货经纪协会
1eS&&J5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IpYM;tYw& association of underwriters 承保人组织
pMw*9sX assumption of control 接管
IwQ"eUnK assurance 担保;保险;转易;转易书
eD,.~Y#?= assurance of interest 权益的转易
_zY#U9 at 19XX price 按一九XX年价格计算
&dqLP95 at a discount 按赔价计算;按贴水价格计算;打折扣
C _'%NlJ' at a premium 按溢价计算;按升水价格计算
.+PI}[g at call 通知付款;按通知
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TiuY at constant market price 按固定市价计算
tr<Nm6! at constant price 按固定价格计算
Hx"ob_^'7 at cost 按成本计算
nV"~-On at current market price 按当时市价计算;按现时市价计算
e>6y%v; at current price 按当时价格计算;按现时价格计算
dBYmiF!+ at factor cost 按要素成本计算;按生产要素成本计算
o_XflzC at money-of-the-day price 按付款当日价格计算
.c8g:WB< at or better 按指定或较佳价位〔买卖指令〕
k.uH~S _ at par 按面值计算;平价
ck:T,F{} at sight 见票即付
KaPAa:Q at the close 按收市盘
@5N]ZQ9 at the opening 按开市盘
CDsSrKhx attestation 见证;见证条款
J l(&!?j at-the-money option 平价期权
LInz<bc<( attorney 受权人;受托代表人
YWe{juXSw attornment 新拥有人承认书
mk;&yh attributable profit 可归属利润
4w*Skl=F} attributable share value 可归属股份价值
fz|cnU Auckland Stock Exchange 奥克兰证券交易所
>" )Tf6zw& auction 拍卖
z>LUH auctioneer 拍卖商
/Lfm&; audit 审计;核数
kjIAep0rT Audit Commission 审计署
^yW L,$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r(:5kC8K 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〕
zBCtd1Xrni audit review 帐目审查
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9( x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3x`| audited account 审计帐目;经审计的帐目
"un]Gc audited annual account 经审计的周年帐目
umjt]Gu[ audited balance sheet 经审计的资产负债表
V3&RJ k=b auditor 核数师;核数主任;审计师
]] !VK auditor's certificate 核数师证明书;审计师证明书
). <-X^@ auditor's report 核数师报告;审计师报告
qraSRK5 Aussie bond 澳元债券
gH$ Mr austerity budget 紧缩预算
_GV:HOBi Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6V$Avg\6\ Australia All Ordinaries Index 澳洲所有普通股票指数
N(;1o.~ Australian Dollar [AUD] 澳元
S=MEG+Ad Australian Options Market 澳大利亚期权市场
?:vv50 Australian Securities Commission 澳洲证券事务监察委员会
RiDJ> 6S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_dqzB$JV Australian Stock Exchange 澳大利亚证券交易所
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Rhv, Austrian Schilling [ATS] 奥地利先令
Z/W:97M authentication 认证;鉴证
x3hB5p$q authority to purchase 委托购买证;委购书
.!Oo|m`V@ authorization 认可;核准;授权;授权书
nL5cK: authorization by direction 指示授权
CuFSeRe authorization by instruction 指令授权
U bXh,QEG* authorization by warrant 令状授权
{&cJDqz5= authorization of unit trust 单位信托的认可
^NRl// authorized agent 指定代理人
M\o9I authorized capital 法定资本
FEW14U'O authorized clerk 出市员
qB~rQPa authorized dealer 认可交易商
,kiv>{ authorized financial institution 认可财务机构
y`VyQWW authorized fund 认可基金
IoxgjUa authorized fund house 获授权的基金公司;认可基金公司
I5`4Al authorized institution 认可机构
L5Ebc# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
? E1<!~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7S-ys+ authorized insurer 获授权保险人;获认可承保人
MDnKX?Y authorized investment 特准投资项目
v_<rNc,z-s authorized person 获授权人
6^V=?~a&z authorized representative 获授权代表
XeW<B0~ authorized share capital 法定股本
!<j'Ea automated quotation system 自动报价系统
|nc@"OJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%>yG+Od5Z 自动交易系统〔香港期货交易所有限公司〕
;!=G automatic adjustment mechanism 自动调整机制
~Y `ldL automatic adjustment system 自动调整系统
.7Dtm<K# Automatic Clearing House 自动票据交换所
lsJSYJG& automatic exchange rates accumulation system 自动化汇率累集系统
LzG%Z1` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z~AO0zUKY automatic teller machine [ATM] 自动柜员机
AS!?q autopay 自动转帐
n4s+>|\M available assets 可用资产
./-5R|fN available fiscal reserve 现存财政储备
P9GN}GN%v available profit 可用利润
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O Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
m!gz3u]rN average 平均;平均数;海损
wVX[)E\J average basic salary 平均基本薪金
:{PJI, average consumer expenditure 平均消费开支;一般消费开支
r(6Y*< average cost 平均成本
GOj-)i/_ average cost of land production 增辟土地平均成本
ot,jp|N>f~ average daily turnover 平均每日成交额
QCD.YFM average daily wage rate 平均每日工资率
:nh_k4S@v average expenditure pattern 平均开支模式
?}Z1bH average growth rate 平均增长率
q]\:P.x!> average net fixed assets 固定资产平均净值
fX(3H1$" average of relatives 相对价格平均数
{'NZ. average price 平均价格
ls_'')yp average propensity to consume 平均消费倾向;一般消费倾向
O_2pIbh average propensity to save 平均储蓄倾向;一般储蓄倾向
BHIRHmM<Y average rate 平均率
Lco~,OE average revenue 平均收入;平均收益
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o9;8v average stock 平均库存;平均存货
Sj-n;F|=X average yearly rent 平均年租
cpe+XvBuK avoidance of double taxation 避免双重课税
HD@$t)mn avoidance of tax 避税