A:
$hL0/T-m A share A股;甲类股份
<^=k~7m abatement of tax 减税;减扣免税额
z, OMR`W ABN AMRO Bank N.V. 荷兰银行
&HWH
UWB above-the-line expenditure 线上项目支出;经常预算支出
zVIzrz0 above-the-line receipt 线上项目收入;经常预算收入
!`SR$dnE ABSA Asia Limited 南非联合亚洲有限公司
B7#;tCf absolute change 绝对数值变更
| c;S'36 absolute expenditure 实际开支
Ac|`5'/Tx absolute guideline figure 绝对准则数字
o` e~1 absolute interest 绝对权益
}Eav@3h6 absolute order of discharge 绝对破产解除令
H Q2-20 absolute profit margin 绝对利润幅度
VAq:q8(K absolute value 实值;绝对值
q+K`+& @\ absolutely vested interest 绝对既得权益
/F\7_ absorbed cost 已吸收成本;已分摊成本
I0Vm^\8 absorption 吸收;分摊;合并
8w{V[@QLn absorption rate 吸收率;摊配率;分摊率
xe5>)\18- ACB Finance Limited 亚洲商业财务有限公司
dWI\VS 9 acceptable form of reciprocity 合理的互惠条件
w(vf>L6( acceptable rate 适当利率;适当汇率
{S|uQgs6j acceptance agreement 承兑协议
2uB.0
acceptance for honour 参加承兑
cJt#8P
acceptor 承兑人;接受人;受票人
rTi.k acceptor for honour 参加承兑人
lB-Njr accident insurance 意外保险
})J]D~!p Accident Insurance Association of Hong Kong 香港意外保险公会
wtZe\h accident insurance scheme 意外保险计划
9U+^8,5 accident year basis 意外年度基准
U*-%V$3+w5 accommodation 通融;贷款
kr3ZqMfeI accommodation bill 通融票据;空头票据
A)qOJ(OEz accommodation party 汇票代发人
'8dqJ`Gj account balance 帐户余额;帐户结余
e@6}?q; account book 帐簿
&P\T{d2" account collected in advance 预收款项
9Vp$A$7M account current book 往来帐簿
f`?|A
account of after-acquired property 事后取得的财产报告
U8moVj8w1 account of defaulter 拖欠帐目
5f1yszd account payable 应付帐款
zP5H TEz account payee only [A/C payee only] 只可转帐;存入收款人帐户
UPbG_ #"wZ account receivable 应收帐款
2+|[e_ account receivable report 应收帐款报表
oL<^m?-u account statement 结单;帐单;会计财务报表
&R 0BuFL8 account title 帐户名称;会计科目
QII>XJ9 accountant's report 会计师报告
5bgx;z9 Accountant's Report Rules 会计师报告规则
Lg'z%pi accounting and auditing procedure 会计与审计程序;会计与核数程序
Q 5Ln'La$ Accounting Arrangements 《会计安排》
*{XbC\j accounting basis 会计基础
A>X#[qx accounting by Official Receiver 破产管理署署长呈交的帐目
EB)0 iQ Accounting Circular 《会计通告》
p}C3<[Nk accounting class 会计类别
RlpW)\{j? accounting date 记帐日期;会计结算日期
`/0FXb
8h accounting for money 款项核算
-`rz[";n Accounting Officer 会计主任
](%-5G1< accounting period 会计报告期;会计期
I+}h+[W accounting policy 会计政策;会计方针
V;>p@uE,P accounting practice 会计惯例
zg)]: accounting principle 会计准则
$PNR? accounting record 会计记录
Wt_@ vs@.O accounting report 会计报告
`TAhW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>ztv3^w Accounting Society of China 中国会计学会
e\\ I, accounting statement 会计报表
zV%U4P)Dao accounting system 会计制度;会计系统
_m;Y' accounting transaction 会计事项;帐务交易
M*%iMz accounting treatment 会计处理
63ht|$G accounting year 会计年度
RsY|V|< accretion 增值;添加
y%43w4 accrual 应计项目;应累算数目
9HWtdJ+^C= accrual basis 应计制;权责发生制
'DVPx%p accrual basis accounting 应计制会计;权责发生制会计
x H\5T! accrue 应累算;应计
=T9QmEBm accrued benefit 应累算利益
q4Q1Ib-<2 accrued charges 应计费用
$=t&NM accrued cumulative preference share dividend 应累算的累积优先股股息
xaejG/'iK accrued expenses 应累算费用
7QzUw accrued interest payable 应付利息;应计未付利息
SeKU?\ accrued interest receivable 应收利息;应计未收利息
!5pnl0D K* accrued right 累算权益
j:rGFd accruing profit 应累算的利润
$
-;,O8yR accumulated fiscal reserve 累积财政储备
5r@x$* >e accumulated profit 累积利润;滚存溢利
ij/ |~-! accumulated reserve 累积储备
cu.f]' accumulation of surplus income 累积收益盈余
9FK%"s` acquired assets 既得资产
xoPpu
acquisition 收购;购置;取得
%b0..Zz acquisition cost 购置成本
98G>I(Cw% acquisition expenses 购置费用
Hcuvu[)T" acquisition of 100% interest 收购全部股权
)V} t(>V acquisition of control 取得控制权
sAWUtJ acquisition of fixed assets 购置固定资产
UZ v^3_,qz acquisition of shell “买壳”
IrJCZsk acquisition price 收购价
M~=9ym act of God 天灾
Kh}#At^C8e acting partner 执事合伙人
1%t9ic active market 买卖活跃的市场;交投畅旺的市场;旺市
d XrLeoK active partner 积极参与的合伙人
"\Z.YZUa\ active trading 交投活跃
+wr2TT~ actual circulation 实际流通
;i> |5tEy actual cost 实际成本
*JUP~/Nr actual expenditure 实际开支;实际支出
F:1w%#6av actual income 实际入息;实际收入;实际收益
Js ~_8 actual market 现货市场
k#&d`?X actual price 现货价;实际价格
wm!Y5 actual profit 实际利润
gm\P`~+o actual quotation 实盘;实际价位;实际报价
>`SIB; &>j actual year basis 按实际年度计算
c&J,O1){\ actuals 实货
44b;]htv actuarial investigation 精算调查
Z-.`JkKd8 actuarial principle 精算原则
rOEk%kJ actuarial report 精算师报告
.sgP3Ah Actuarial Society of Hong Kong 香港精算学会
.e~17}Ka} actuarial valuation 精算师估值
ESft:3xyw actuary 精算师
]:8:|*w ad referendum agreement 暂定协议;有待覆核的协定
*v_+a: ad valorem duty 从价税;按值征税
cE$7CSR ad valorem duty system 从价税制
0ERA(=w5 ad valorem fee 从价费
tY~EB.% ad valorem tariff 从价关税
~sx?aiO additional allowance 额外免税额
fKb8)PDP additional amount for unexpired risk 未过期风险的额外款额
Z`Rrv$M! additional assessable profit 补加应评税利润
Nyip]VwMJ additional assessment 补加评税
[}} ?a additional commitment 额外承担
y}Oc^Fc additional commitment vote 额外承担拨款
3{O^q/R additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FIDV5Y/f additional dependent parent allowance 供养父母额外免税额
>$j?2,Za(V additional provision 额外拨款
^9UKsy/q additional stamp duty 附加印花税
K1Snag additional tax 补加税罚款;补加税款
Tq,Kel Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
>hQeu1 ~W adjudged bankrupt 被裁定破产
S=@.<gS adjudicated bankrupt 裁定破产人
;*Ldnj;B adjudication fee 裁定费;评定印花税额手续费;评估契据费
.Cwgl adjudication of bankruptcy 裁定破产;宣告破产
wsYvbI! adjudication of insolvency 裁定无力偿还债务
h(l4\) adjusted actual 经调整的实数;调整后的实数
]yiwdQ adjusted current assets 经调整的流动资产;调整后的流动资产
ZF!cXo7d adjusted figure 经调整的数字;调整后的数额
w9Bbvr6 adjusted liabilities 经调整的负债;调整后的负债
FCgr adjusted loss 经调整的亏损;调整后的亏损
7j| ^ZuI+ 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
P>j^w#$n adjusted profit 经调整的利润;调整后的利润
%F_)!M;x adjusted surplus 经调整的盈余额;调整后的盈余额
F<39eDNpz adjusted value 经调整的价值;调整后的价值
-|YG**i/ adjustment 调整;修订;理算〔保险〕
D,b'1= adjustment centre 调剂中心
3copJS adjustment lag 调整过程的时间差距;调整时差
XEl-5-M" adjustment mechanism 调整机制
;89 `!V O adjustment of loss 亏损调整
3|x*lmit adjustment process 调整过程;调整程序
:[YHJaK adjustment range 调整幅度
LX2rg\a+% administered exchange rate 受管制汇率
[|.IXdJ! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=bgzl=A` administration expenses 行政费用
0A9llE administration fee 手续费;行政费
K[r<-6TS administration in bankruptcy 破产管理
%38HGjS administration order 遗产管理令
%/iD@2r administrator 管理人;遗产管理人
cBZ$$$v\# administrator of the estate 遗产管理人
|mvY=t
% admission of debt 债项承认书
EIQ`?8KSR admission of proof 接纳债权证明
UEHJ?
} advance 放贷款项;垫付款项;预支款项;预付款项
+?y ', Ir advance account 暂支帐目;预付款帐户
= Lt)15 advance compensation 预付补偿金
bl yU53g advance from shareholder 股东垫款
0P i+ (X advance pending reimbursement 预支以待日后付还
89hV{^ advanced economy 先进经济体系
i7D[5! advancement 预付;预付财产
wr>[Eo@%\ advances warrant 垫款令
?i'N9 /( advancing 贷出
F#NuZ'U adverse balance 逆差
4:wVT;?a adverse exchange 逆汇
v_^>*Vm* advertisement addressed to shareholders 在报章刊登的致股东通告
^m
pWQ`R advice for collection 托收通知书
&GYnGrw?@ advice of drawing 提款通知书;汇票通知书
uIh68UM advice of payment 付款通知
b$FK}D5 Advisory Committee [Securities and Futures Commission]
7W[+e& 谘询委员会〔证券及期货事务监察委员会〕
)<YfLDgTs Advisory Committee on Diversification 经济多元化谘询委员会
6.5E
d- affidavit 誓章;遗产申报誓章
v
*icoj affidavit of no receipt 述明无收款的誓章
O?,Grn%'. affiliate 联号;联营公司;附属公司
Kcl~cIh7 7 affiliated company 附属公司;联号;联营公司
o0ky]9
P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ql>bsr} affordability 负担能力
9B3+$uP African Development Bank [AfDB] 非洲开发银行
(-S\%,hO after-acquired property 事后取得的财产
ak1?MKV. after-hours dealing 市后交易
b:B+x6M after-tax profit 税后盈利;税后利润;税后溢利
4,EX2 agency agreement 代理协议
p.@kv agency expenses 代理机构的开支
6sjd:~J: agency fee 代理费
R`
g'WaDk Agency Law 《代理法》
'_ZiZ4O agent 代理人;承销人
(>]frlEU~ agent of company 公司代理人
"t0l)P*C} agent's fee 代理人费;经纪费
Wdk]>w
'L aggregate 总计;总数;总体数字
UA4="/ aggregate amount 总款额;总额
V_\9t8 aggregate assets and liabilities 总体资产与负债
POXd ,ON9 aggregate at constant price 按固定价格计算的总体数字
pSa
pF)1> aggregate demand 总需求
A4{14Y;? aggregate gross position 总持仓量
s#cb wDT aggregate limit 总限额
==#mlpi`S[ aggregate of salaries tax 合计薪俸税
O}s Mqh aggregate performance 总体表现;总体业绩
P*6h$T aggregate supply 总体供应
Hnft1
aggregate surplus 总盈余
VEsIhjQ aggregate total 整体总额
6+UTEw; aggregate value 总值;合计价值
Fv_B(a aggregated basis 合计基准
!}lCwV aggregated net chargeable income 合计应课税入息实额
s@02?+/ aggregation 合并计算;合计;总和
k%D|17I aggregation of incomes of husband and wife 夫妇入息合并计算
gUr#3# aggregation of property 财产的总和
h;[<4zw agio 差价;贴水
,tTq25~H\ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Efp[K}Z^$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q!;u4J 《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》
8&Md=ZvK` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
LA]UIM@ 《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》
6L<Y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jWL%*dJrN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]Z IreI agreement for a settlement 授产协议
O,PTY^ agreement for assignment 转让协议
w%1-_;.aU6 agreement for sale 售卖协议;买卖协议
;IOM3'5T@ agreement for sale and purchase 买卖协议
B@j2^Dr~! agreement for the payment of interest 支付利息协议
P9
w);jp; agreement for the repayment of money 还款协议
d%Ls'[Y^_0 agreement of reinsurance 再保险协议
K>2M*bGcp Agricultural Bank of China 中国农业银行
-bd'sv air passenger departure tax 飞机乘客离境税
3d`u!i?/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
b9 ;w3Ba airport tax 机场税
ni$;"RGC alcohol duty 酒精税
C;3 alienation 让与;让渡;转让
mWUkkR(/ alimony 生活费;赡养费
-{XDQ{z<% All Ordinaries Index [AOI] 所有普通股指数
ZS<`.L6B3 all risks 全险;综合险
7!F -.kG All Sales Record for Stock Market 《股票市场成交报告》
KwHlpW* Allied Capital Resources Limited 新联财务有限公司
[a_'pAH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5[y+X|Am allocation letter 拨款信件
(nu;o!mo9 allocation of fund 分配款项;预留款项
u|"y&>!R- allocation of profit 利润分配;溢利分配
lFtH;h,==v allocation warrant 拨款令
6e>P!bo allotment 分配;配股
j=dGNi)R allotment notice 股份配售通知;配股通知
6$)FQ
U allotment of shares 股份分配
8S`
j6 allowable 可获宽免;免税的
Skg}/Ek allowable business loss 可扣除的营业亏损
:al
,zxs allowable expenses 可扣税的支出
vRh)o1u) allowance 免税额;津贴;备抵;准备金
D"msD" allowance for debts 债项的免税额
Q h{P>} allowance for depreciation by wear and tear 耗损折旧免税额
!^'6&NR#K allowance for funeral expenses 殡殓费的免税额
fHODS9HQ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
+ )n}n5 allowance for repairs and outgoings 修葺及支出方面的免税额
"+M0lGTB allowance to debtor 给债务人的津贴
|LRAb#F\ alteration of capital 资本更改
GdYQq. alternate trustee 候补受托人
d@%PTSX amalgamation 合并
%Yt;)q3U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K&VMhMVb ambit of charges 征税范围;收费范围
<0!<T+JQ amended valuation 经修订的估值
bU \T American Commodities Exchange 美国商品交易所
I~GHx5Dk American Express Bank Limited 美国运通银行
Hqtv`3g American Stock Exchange 美国证券交易所
)(9[> _+40 amortization 摊销
Ft^X[5G4L amount due from banks 存放银行同业的款项
Jcy+(7lE) amount due from banks abroad 存放海外银行同业的款项
p9 G{Q amount due from holding companies 控股公司欠款
#-i#mbZ e amount due from local banks 存放本港银行同业的款项
WMa`!Q amount due to banks 银行同业的存款
?AO22N|j amount due to banks abroad 海外银行同业的存款
9;Q|"
T amount due to holding companies 控股公司存款
VAo`R9^D# amount due to local banks 本港银行同业的存款
O!ilTMr amount due to outport banks 外埠银行同业的存款
nDS\2 amount for note issue 发行纸币的款额
OZ33w-X< amount of bond 担保契据的款额
:='I>Gn amount of consideration 代价款额
yl&s!I amount of contribution 供款数额
JEs@ky?{z amount of indebtedness 负债款额
o%!s/Z1 amount of principal of the loan 贷款本金额
l"1*0jgBw amount of rates chargeable 应征差饷数额
~s
yWORiXm amount of share capital 股本额
N!fjN >cw amount of sums assured 承保款额
<#wVQ\0C amount of variation 变动幅度
R.?PD$;_M amount of vote 拨款数额
8aJJ??o{ amount payable 应付款额
3Vbt(K amount receivable 应收款额
h=qT@)h1> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UxxX8N analysis 分析
==UYjbuU ancillary risk 附属风险
p~NHf\ annual account 周年帐目;周年帐目报表;年度决算;年结
wPX^P annual accounting date 年结日期
O^PN{u annual allowance 每年免税额;年积金;年度津贴;年津
_e/Bg~ annual balance 年度余额
CpB,L annual disposable income 每年可动用收入
YG /@=Z. annual estimates 周年预算
1?yj<^" annual fee 年费
{V pk o annual general meeting 周年大会
mo+!79& annual growth rate 年增率;每年增长率
l3*GQ~m7 annual long-term supplement 长期个案每年补助金
l<p<\,nV$ annual pensionable emolument 可供计算退休金的年薪
$Dd-2p annual report 年报
-&Q+x,.% Annual Report on the Consumer Price Index 《消费物价指数年报》
artn _ annual return 周年报表;周年申报表;每年报税表格
~%2yDhdQ Annual Return Rules 《周年报表规则》
+MD84YR annual review of consumer prices 每年消费物价回顾
'N^*, annual roll-forward basis 逐年延展方式
7n?yf_je annual salary 年薪
:+
mULUi annual statement 年度报表;年度决算表
XjdHH.) S 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
G[*z,2Kb> annuitant 年金受益人
7l ,f annuity 年金
f[
2PAz annuity contract 年金合约
)dFPfu&HL annuity on human life 人寿年金
%|%eGidu antecedent debt 先前的债项
0@[*~H0{n ante-dated cheque 倒填日期支票
fC3T\@(& anticipated expenditure 预期开支
UCXRF anticipated net profit 预期纯利
xHqF_10S# anticipated revenue 预期收入
SME9hS$4 anti-inflation measure 反通货膨胀措施
AusjN-IL anti-inflationary stance 反通货膨胀立场
4l{$dtKbI apparent deficit 表面赤字
93Zij<bH?e apparent financial solvency 表面偿债能力
Mna
yiJl apparent partner 表面合伙人
c%WO#}r| application for personal assessment 个人入息课税申请书
<W>A }}q application of fund 资金应用
~ g-( application to release as liquidator and to destruct the books of accounts and documents
m"-kkH{I 申请免除清盘人职务及毁灭帐簿与文件
LuHRB}W appointed actuary 委任精算师
&2U%/JqY appointed auditor 委任核数师;委任审计师
WzoI0E` appointed trustee 委任的受托人
a#{"3Z2| appointer 委任人
b;{"@b,Y apportioned pro rata 按比例分摊
Zk/ejhy0 apportionment 分配;分摊
s7HKgj Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e&2,cQRFV apportionment formula 分摊方程式
0}"\3EdAbD apportionment of estate duty 遗产税的分摊
=36fS/Gb appraisal 估价;评估
mj&OZ+ appreciable growth 可观增长
tGgDS) appreciable impact 显着影响
SO.u0! appreciable increase 可观增长
{%CW!Rc appreciation 增值;升值
E#_2t)20 appreciation against other currencies 相对其他货币升值
x=IZ0@p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
kz1#"8Zd! appreciation tax 增值税
/a<UKh:A[ appropriation 拨款;拨用;拨付
U<Tv<7` appropriation account 拨款帐目
7y&6q`y E Appropriation Bill 拨款法案
nu7 R appropriation-in-aid system 补助拨款办法
nGe4IY\-w approved assets 核准资产
vy}_aD{B approved basket stock 认可一篮子证券
4I$Y"|_e approved budget 核准预算
jpO0dtn3= approved charitable donation 认可慈善捐款
KS<@;Tt approved charitable institution 认可慈善机构
:V5 Co!/+ approved currency 核准货币;认可货币
!tt 8-Y)i approved estimates 核准预算
Ws7fWK; approved estimates of expenditure 核准开支预算
m [^)Q9o} approved overseas insurer 核准海外保险人
u
z7|!G!43 approved overseas trust company 核准海外信托公司
C0KFN approved pooled investment fund 核准汇集投资基金
Lui6;NY approved provident fund scheme 认可公积金计划
1Ml<> approved provision 核准拨款
e@
D}/1~= approved redeemable share 核准可赎回股份
mI!iSVqr approved regional stock 认可地区性证券
deArH5&! approved retirement scheme 认可退休金计划
rdd-W>+ approved subordinated loan 核准附属贷款
{hJCn*m_ arbitrage 套戥;套汇;套利
K!Fem6R arbitrageur 套戥者;套汇者
s+v9H10R arbitrary amount 临时款项
/&Cq-W arrangement 措施;安排;协定
1U#W=Fg' arrears 欠款
_B#x{ii arrears of pay 欠付薪酬
jrFPd arrears of revenue 逾期未收税款;逾期未收的帐项
B1J,4 articles of association 组织章程;组织细则;组织章程细则
yf0v,]v[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
pi~5}bF!a ascertainment of profit 确定利润
l"A/6r!Dp "Asia Clear" “亚洲结算系统”
>\^oCbqF}~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Pj]^p{> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(3mL!1\ Asian Development Fund [ADF] 亚洲发展基金
M9A1
8d| Asian dollar bond 亚洲美元债券
Q-V8=. Asian dollar market 亚洲美元市场
_AFje Asian dollar rate 亚洲美元利率
=
g
& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%hN>o) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P7b"(G% asked price 沽盘;喊价;索价;卖方报价
vD9\i*\2 assessable income 应评税入息
>qB`03> assessable loss 应评税亏损
|n)4APX\Q assessable profit 应评税利润
F<4:P= assessable value 应评税值
yna!L@ *@, assessed profit 估定利润
,hu@V\SKv assessed value 经评估价值
HZ%V>88 assessment 评税;评定;估价;评税单
wkGr} assessment number 评税编号;估价编号
u &1M(~Ub= assessment of additional tax 补加税评税
i8k} B
o assessment of performance 业绩评估;实绩评价
fMFkA(Of^ Assessor 评税主任
&"JC8 asset price bubbles 资产价格泡沫
^7/v[J<< asset-backed securities 具资产保证的证券
S+~;PmN9qL assets accretion 资产增值
Zs79,*o+0M assets and liabilities 资产与负债
~dEo^vJD assets betterment statement 资产递增表;资产改进表
-k7b#
+T assets lending 实物放款;有抵押贷款
$(;Ts)P assets of the company passing on the death 死者去世时转移的公司资产
Ycm .qud
? assets pledged as security for liabilities 用作负债抵押的资产
~EY)c~H assets portfolio 资产投资组合
3'kKbrk [ assets price 资产价格
K"XwSZ/ assets quality 资产质素
T@.+bD assets realization 资产变现
&Pm@+ML*x assets refinancing arrangement 资产再集资安排
X!LiekU!D assets securitization 资产证券化
WN{8gL&y assets situated outside Hong Kong 在香港以外地方的资产
^8~TsK~ assets stripping 削减资产;拆卖资产
8 <;.[l assets value 资产值
DvQV_D assignee 承让人
J.: assignment 转让;转让书;转让契
lqv}~MC assignment of interest 权益转让
Q2Ey RFT assignment of letters patent and trade mark 专利证书及商标转让
#K:iB* assignment of property 物业转让;物业转让书
jd ;)8^7K assignment right 转让权
Qc-W2% assignor 转让人
l<uI-RX" associate 有联系的人;有关连人士;相联者;合伙人;联系人
Uz,P^\8^$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Jj[3rt?8 associate member 附属会员
N*|EfI|X associated body corporate 相联法人团体
S+[,\>pY associated company 相联公司;联属公司
4qsct@K, associated corporation 相联法团
.wd7^wI^S Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%A~. NNbS 公认会计师公会〔英国〕
hfLe<, Association of Futures Exchange Brokers 香港期货经纪协会
sj&(O@~R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r+[g.` association of underwriters 承保人组织
K/C} assumption of control 接管
iUh7eR9 assurance 担保;保险;转易;转易书
~s4JGV~R assurance of interest 权益的转易
EH2): at 19XX price 按一九XX年价格计算
lshSRir at a discount 按赔价计算;按贴水价格计算;打折扣
!gLJBp at a premium 按溢价计算;按升水价格计算
}0E@eL at call 通知付款;按通知
D[@-`F at constant market price 按固定市价计算
U&B(uk(2 at constant price 按固定价格计算
)E=B;.FH at cost 按成本计算
,/Gp>Yqx at current market price 按当时市价计算;按现时市价计算
GYIQ[#'d7 at current price 按当时价格计算;按现时价格计算
A@lM= at factor cost 按要素成本计算;按生产要素成本计算
jWxa
[> at money-of-the-day price 按付款当日价格计算
7mi*#X} at or better 按指定或较佳价位〔买卖指令〕
?^!J:D? at par 按面值计算;平价
g~K-'Nw at sight 见票即付
bt=D<YZk at the close 按收市盘
8M!9gvcaO at the opening 按开市盘
$<Gt^3e attestation 见证;见证条款
EB+4]MsD at-the-money option 平价期权
bHSoQ \ attorney 受权人;受托代表人
9<CUm"%J attornment 新拥有人承认书
'!Va9m*w7 attributable profit 可归属利润
B
&Z0ZWx attributable share value 可归属股份价值
=r]_$r%gR Auckland Stock Exchange 奥克兰证券交易所
oSMIWwg7G auction 拍卖
F'{ T[MA auctioneer 拍卖商
#oEtLb@O audit 审计;核数
b4$.uLY Audit Commission 审计署
;_<
Yzl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
502(CO> 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
mXJG &EA audit review 帐目审查
gf9,/m Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4xs>X7 audited account 审计帐目;经审计的帐目
6@^
?dQ audited annual account 经审计的周年帐目
B\AyG4J audited balance sheet 经审计的资产负债表
r\b$/:y<e auditor 核数师;核数主任;审计师
-6F\= auditor's certificate 核数师证明书;审计师证明书
u{WI 4n? auditor's report 核数师报告;审计师报告
aF"PB
h= Aussie bond 澳元债券
GPs4:CIgG austerity budget 紧缩预算
Rb
b[N#p5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<MhODC") Australia All Ordinaries Index 澳洲所有普通股票指数
ZyC[w7$I2 Australian Dollar [AUD] 澳元
>/GYw"KK Australian Options Market 澳大利亚期权市场
O&.gc p! Australian Securities Commission 澳洲证券事务监察委员会
tJd/uQJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ri"=)] Australian Stock Exchange 澳大利亚证券交易所
x51p'bNy Austrian Schilling [ATS] 奥地利先令
!_o1;GzK authentication 认证;鉴证
2V9"{F? authority to purchase 委托购买证;委购书
!h1|B7N authorization 认可;核准;授权;授权书
=hh,yi authorization by direction 指示授权
Jn?ZJZ authorization by instruction 指令授权
P6^\*xkMr authorization by warrant 令状授权
='eQh\T) authorization of unit trust 单位信托的认可
#c<F,` gdi authorized agent 指定代理人
[e. `M{(TB authorized capital 法定资本
2+(SR.oGq authorized clerk 出市员
1?p:66WmR authorized dealer 认可交易商
W-RshZ\ authorized financial institution 认可财务机构
%I)*5 M6 authorized fund 认可基金
+Sv2'& B authorized fund house 获授权的基金公司;认可基金公司
]Ah<kq2sk authorized institution 认可机构
&s.-p_4w^D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"\afIYS I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J(,gLl authorized insurer 获授权保险人;获认可承保人
QA!'p1{# authorized investment 特准投资项目
M|z4Dy authorized person 获授权人
x*^)B~7} authorized representative 获授权代表
1G, ' authorized share capital 法定股本
A sf]sU.. automated quotation system 自动报价系统
kafj?F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
F+Hmp\rM# 自动交易系统〔香港期货交易所有限公司〕
%`dVX
EO automatic adjustment mechanism 自动调整机制
U3>ES"N automatic adjustment system 自动调整系统
Dm;aTe Automatic Clearing House 自动票据交换所
8`b_,(\ N automatic exchange rates accumulation system 自动化汇率累集系统
_ =O;Lz$x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:bp8S@ automatic teller machine [ATM] 自动柜员机
bb`DyUy ^+ autopay 自动转帐
Kzfy0LWM available assets 可用资产
#|l# available fiscal reserve 现存财政储备
g31\7\)Ir available profit 可用利润
6O'B:5~[2 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
eNt1P`2[ average 平均;平均数;海损
LCpS}L; average basic salary 平均基本薪金
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i|LO average consumer expenditure 平均消费开支;一般消费开支
cC`PmDGq average cost 平均成本
nfr..4,: average cost of land production 增辟土地平均成本
R?,XSJ average daily turnover 平均每日成交额
;&RHc#1F average daily wage rate 平均每日工资率
/(ArA=# average expenditure pattern 平均开支模式
_H2%6t/V average growth rate 平均增长率
9[\$\l average net fixed assets 固定资产平均净值
'F8:|g average of relatives 相对价格平均数
2I~a{:O average price 平均价格
u@[JX1&3"n average propensity to consume 平均消费倾向;一般消费倾向
{f%x8t$ average propensity to save 平均储蓄倾向;一般储蓄倾向
)d?L*X~y' average rate 平均率
/{X2:g { average revenue 平均收入;平均收益
~c
GH+M@ average stock 平均库存;平均存货
f+dj6!g5/ average yearly rent 平均年租
+@C|u' avoidance of double taxation 避免双重课税
!='&#@7u avoidance of tax 避税