A:
6'Lij&,f?{ A share A股;甲类股份
`[:f;2(@ abatement of tax 减税;减扣免税额
2^:5aABQ ABN AMRO Bank N.V. 荷兰银行
/Wj9Stj5 above-the-line expenditure 线上项目支出;经常预算支出
Zd~Z`B} & above-the-line receipt 线上项目收入;经常预算收入
M@gm.)d ABSA Asia Limited 南非联合亚洲有限公司
C"F(kgL absolute change 绝对数值变更
`U;4O)`n absolute expenditure 实际开支
\y0abxIHS absolute guideline figure 绝对准则数字
U|y+k` absolute interest 绝对权益
|~Z+Xla absolute order of discharge 绝对破产解除令
7%?A0%>6G absolute profit margin 绝对利润幅度
,m:MI/)p absolute value 实值;绝对值
4~Z\tP|Q. absolutely vested interest 绝对既得权益
4W1"=VL[g absorbed cost 已吸收成本;已分摊成本
2} T"|56 absorption 吸收;分摊;合并
N}^\$sVu_ absorption rate 吸收率;摊配率;分摊率
nNL9B~d ACB Finance Limited 亚洲商业财务有限公司
xl<Cstr acceptable form of reciprocity 合理的互惠条件
{j^}"8GB acceptable rate 适当利率;适当汇率
_$F I> acceptance agreement 承兑协议
\Mi y+<8$ acceptance for honour 参加承兑
WO
'33Q( acceptor 承兑人;接受人;受票人
eR;cl$ acceptor for honour 参加承兑人
hsVWD,w accident insurance 意外保险
m"xw5aa> Accident Insurance Association of Hong Kong 香港意外保险公会
7[8PSoo accident insurance scheme 意外保险计划
hB|LW^@v accident year basis 意外年度基准
Rr:,'cXGi accommodation 通融;贷款
$_<,bC1[ accommodation bill 通融票据;空头票据
g y&B"` accommodation party 汇票代发人
R[Pyrs!H account balance 帐户余额;帐户结余
>-]Y%O;} account book 帐簿
#Ok*Or account collected in advance 预收款项
}t]CDa_n account current book 往来帐簿
CjykM]) account of after-acquired property 事后取得的财产报告
\]o#tYN\a0 account of defaulter 拖欠帐目
PiM@iS account payable 应付帐款
a[t2TjB account payee only [A/C payee only] 只可转帐;存入收款人帐户
Rb\\6BU0 account receivable 应收帐款
b^FB[tZ\x account receivable report 应收帐款报表
D[9eu>"'9M account statement 结单;帐单;会计财务报表
sH#UM(N account title 帐户名称;会计科目
^
b}_[B accountant's report 会计师报告
uZg Kex;c Accountant's Report Rules 会计师报告规则
\/'u(|G accounting and auditing procedure 会计与审计程序;会计与核数程序
3;#v$F8R Accounting Arrangements 《会计安排》
,AWN *OS accounting basis 会计基础
O~ w&4F;{ accounting by Official Receiver 破产管理署署长呈交的帐目
elw<(<u` Accounting Circular 《会计通告》
nV
GrW#'E accounting class 会计类别
wD"Y1?Mr accounting date 记帐日期;会计结算日期
-Vw,9VCF accounting for money 款项核算
@R>J\> Accounting Officer 会计主任
@e+QGd;} accounting period 会计报告期;会计期
K^w(WE;db accounting policy 会计政策;会计方针
C:z K{+ accounting practice 会计惯例
lcyan accounting principle 会计准则
kcI3pmgj accounting record 会计记录
2et7Vw accounting report 会计报告
hcwKi
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ll%[}C?~]? Accounting Society of China 中国会计学会
|%we@
E accounting statement 会计报表
(B]rINY| accounting system 会计制度;会计系统
^q7
fN0"6 accounting transaction 会计事项;帐务交易
ti3T?_ accounting treatment 会计处理
05.^MU?^U accounting year 会计年度
wjQu3 ,Cj accretion 增值;添加
WFULQQ* accrual 应计项目;应累算数目
K`768%q accrual basis 应计制;权责发生制
WOG=Uy$ accrual basis accounting 应计制会计;权责发生制会计
`/8Dmg accrue 应累算;应计
n<uF9N< accrued benefit 应累算利益
9}jF]P*Q accrued charges 应计费用
PiP\T.XANa accrued cumulative preference share dividend 应累算的累积优先股股息
uI!rJc>TX accrued expenses 应累算费用
Kbrb;r59 accrued interest payable 应付利息;应计未付利息
9v8{JaI3 accrued interest receivable 应收利息;应计未收利息
p,Qr9p3y accrued right 累算权益
6/Q'o5>NL: accruing profit 应累算的利润
tc.R(F96 accumulated fiscal reserve 累积财政储备
r|:i: ii accumulated profit 累积利润;滚存溢利
^#9
&Rk!t accumulated reserve 累积储备
.B+R+2uY3 accumulation of surplus income 累积收益盈余
>/Gz*. acquired assets 既得资产
6DD"Asi+ acquisition 收购;购置;取得
}v"X.fa^ acquisition cost 购置成本
m?V4r#t acquisition expenses 购置费用
]EC zb/ acquisition of 100% interest 收购全部股权
{.K>9#^m acquisition of control 取得控制权
pPu E-EDk acquisition of fixed assets 购置固定资产
Q
&<:W4N* acquisition of shell “买壳”
3Gubq4r acquisition price 收购价
nm_]2z O act of God 天灾
]<V[H acting partner 执事合伙人
'%vb&a!.6 active market 买卖活跃的市场;交投畅旺的市场;旺市
^y]CHr active partner 积极参与的合伙人
z:{'IY active trading 交投活跃
LJt#c+]Li actual circulation 实际流通
]v{f!r=} actual cost 实际成本
BxS\"W actual expenditure 实际开支;实际支出
m-dyvW+ actual income 实际入息;实际收入;实际收益
/'ccFm2 actual market 现货市场
Y!N*J actual price 现货价;实际价格
:
9wW*Ix actual profit 实际利润
B"ZW.jMaI actual quotation 实盘;实际价位;实际报价
]d=SkOq actual year basis 按实际年度计算
cah1'Y actuals 实货
1JMEniB+9 actuarial investigation 精算调查
*7u~` actuarial principle 精算原则
c=p`5sN) actuarial report 精算师报告
=UE/GTbl Actuarial Society of Hong Kong 香港精算学会
;}"_hLX actuarial valuation 精算师估值
.$pW?C 3e actuary 精算师
) jv]Oz ad referendum agreement 暂定协议;有待覆核的协定
~za=yZo7( ad valorem duty 从价税;按值征税
tpOMKh.` ad valorem duty system 从价税制
rJ|Q%utYz ad valorem fee 从价费
^1^k< ad valorem tariff 从价关税
G0Q}
1 additional allowance 额外免税额
Vf9PHHH| additional amount for unexpired risk 未过期风险的额外款额
2oyTS*2u_& additional assessable profit 补加应评税利润
#9M6 q additional assessment 补加评税
4wk-f7I( additional commitment 额外承担
|WqEJ*$, additional commitment vote 额外承担拨款
1BO$xq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+[Cdd{2 additional dependent parent allowance 供养父母额外免税额
rH
Et]Xa additional provision 额外拨款
Dvbrpn!sk additional stamp duty 附加印花税
m7}PJ^*b additional tax 补加税罚款;补加税款
(N{Rda*8 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
?a?i8rnWo adjudged bankrupt 被裁定破产
G-
wQ
weJ9 adjudicated bankrupt 裁定破产人
sLrSi adjudication fee 裁定费;评定印花税额手续费;评估契据费
Z]kk.@P adjudication of bankruptcy 裁定破产;宣告破产
+y'V adjudication of insolvency 裁定无力偿还债务
u>SGa @R) adjusted actual 经调整的实数;调整后的实数
$8zsqd 4? adjusted current assets 经调整的流动资产;调整后的流动资产
g S xK9P adjusted figure 经调整的数字;调整后的数额
^L#\z7 adjusted liabilities 经调整的负债;调整后的负债
s3@sX_2 adjusted loss 经调整的亏损;调整后的亏损
C%_^0#8-0 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
RP 'VEJ adjusted profit 经调整的利润;调整后的利润
mCOJ1} adjusted surplus 经调整的盈余额;调整后的盈余额
=%P'?(o| adjusted value 经调整的价值;调整后的价值
]k~Vh[[ adjustment 调整;修订;理算〔保险〕
xEdCGwgp# adjustment centre 调剂中心
=.NZ{G adjustment lag 调整过程的时间差距;调整时差
9ZFvN*Zf' adjustment mechanism 调整机制
tVVnQX adjustment of loss 亏损调整
jyQBx adjustment process 调整过程;调整程序
g-lF{Z adjustment range 调整幅度
]4~-
z3=y administered exchange rate 受管制汇率
,Fo7E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H^_]' ~. administration expenses 行政费用
{];4 administration fee 手续费;行政费
hpp>+= administration in bankruptcy 破产管理
eLE9-K+ administration order 遗产管理令
tKg\qbY& administrator 管理人;遗产管理人
}%LwaRT administrator of the estate 遗产管理人
oEPO0O admission of debt 债项承认书
vQf'lEFk admission of proof 接纳债权证明
P5M+usx advance 放贷款项;垫付款项;预支款项;预付款项
w}n:_e advance account 暂支帐目;预付款帐户
+bK[3KG4F5 advance compensation 预付补偿金
iC- ?F
cA advance from shareholder 股东垫款
s!S,;H advance pending reimbursement 预支以待日后付还
2B&Yw advanced economy 先进经济体系
kcT?<r advancement 预付;预付财产
rx`G*k{X advances warrant 垫款令
{6MLbL{ advancing 贷出
04-phEA2Q adverse balance 逆差
q)JG_Y.p adverse exchange 逆汇
LX A1rgUWT advertisement addressed to shareholders 在报章刊登的致股东通告
s)Sa KE*d advice for collection 托收通知书
pl62mp! advice of drawing 提款通知书;汇票通知书
{MX_t/o=f advice of payment 付款通知
_YF~DU Advisory Committee [Securities and Futures Commission]
)US|&>
o8 谘询委员会〔证券及期货事务监察委员会〕
CORX .PQ Advisory Committee on Diversification 经济多元化谘询委员会
x" 21 Jh affidavit 誓章;遗产申报誓章
f:iK5g affidavit of no receipt 述明无收款的誓章
L8- affiliate 联号;联营公司;附属公司
MU5@(s3B? affiliated company 附属公司;联号;联营公司
pKK&+umg affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o?A/ affordability 负担能力
Fs_,RXW" African Development Bank [AfDB] 非洲开发银行
7Cf%v`B4D after-acquired property 事后取得的财产
xo{f"8}^ after-hours dealing 市后交易
E:BEQ:(~L after-tax profit 税后盈利;税后利润;税后溢利
'>FJk`iI agency agreement 代理协议
$t5
0<1
agency expenses 代理机构的开支
y$@d%U*rW^ agency fee 代理费
#u+BjuZo Agency Law 《代理法》
FxOhF03\=[ agent 代理人;承销人
X'N4a agent of company 公司代理人
0^44${bA agent's fee 代理人费;经纪费
=QEg~sD^)s aggregate 总计;总数;总体数字
m'1NZV%# aggregate amount 总款额;总额
@(.?e< aggregate assets and liabilities 总体资产与负债
=!NYvwg6;o aggregate at constant price 按固定价格计算的总体数字
N3^pFy` aggregate demand 总需求
QC>I<j&`! aggregate gross position 总持仓量
D[{p~x^ aggregate limit 总限额
Q6?+# } aggregate of salaries tax 合计薪俸税
b!hxx Z aggregate performance 总体表现;总体业绩
G-oCA1UdN aggregate supply 总体供应
Ne/jvWWN aggregate surplus 总盈余
><iE VrpN aggregate total 整体总额
X?$Eb aggregate value 总值;合计价值
Lc^nNUzPo aggregated basis 合计基准
QQ@, v@j5 aggregated net chargeable income 合计应课税入息实额
>K#Z]k aggregation 合并计算;合计;总和
`xe[\Z2 aggregation of incomes of husband and wife 夫妇入息合并计算
ri~d Wx aggregation of property 财产的总和
7-Rn{"5 agio 差价;贴水
l1`Zp9I 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》
G~)jk+Qq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,G1|]
~ 《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》
rBs7,h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pPCxa#OV 《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》
)Y~q6D K Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
heZ)+}U~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Wf_aEW&n agreement for a settlement 授产协议
dv4)fG]W;_ agreement for assignment 转让协议
mquna"}N agreement for sale 售卖协议;买卖协议
+`f gn9p agreement for sale and purchase 买卖协议
5WP[-J) agreement for the payment of interest 支付利息协议
` 2|~Z
H agreement for the repayment of money 还款协议
Ndi'b_Sh\ agreement of reinsurance 再保险协议
/0SG Agricultural Bank of China 中国农业银行
]Vjn7P`~N air passenger departure tax 飞机乘客离境税
k}>l+_*+7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?>q=Nf^ Q. airport tax 机场税
{114
[ alcohol duty 酒精税
w ;H alienation 让与;让渡;转让
UE7P =B alimony 生活费;赡养费
EBzg<-?o All Ordinaries Index [AOI] 所有普通股指数
e^~t52] all risks 全险;综合险
K *vNv4 All Sales Record for Stock Market 《股票市场成交报告》
_1y|#o Allied Capital Resources Limited 新联财务有限公司
w,8 M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2 )RW*Qu;+ allocation letter 拨款信件
\+GXUnkj allocation of fund 分配款项;预留款项
DJ}xD&G allocation of profit 利润分配;溢利分配
Sc Gmft3A allocation warrant 拨款令
!::k\}DS allotment 分配;配股
Vu`dEvL? allotment notice 股份配售通知;配股通知
TOMvJ>bF allotment of shares 股份分配
nq/xD;q allowable 可获宽免;免税的
`k\]I |6 allowable business loss 可扣除的营业亏损
ZM;EjS1 allowable expenses 可扣税的支出
m)_1->K allowance 免税额;津贴;备抵;准备金
8SAz,m!W) allowance for debts 债项的免税额
K1:F{* allowance for depreciation by wear and tear 耗损折旧免税额
$6!` allowance for funeral expenses 殡殓费的免税额
AaTtYd allowance for inflation 为通货膨胀而预留的款项;通胀准备金
WS(@KN allowance for repairs and outgoings 修葺及支出方面的免税额
QH\*l~;B\ allowance to debtor 给债务人的津贴
fbuop&FN+q alteration of capital 资本更改
7C2/^x P alternate trustee 候补受托人
}T,E$vsx amalgamation 合并
0SKt8pL` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R<UjhCvx. ambit of charges 征税范围;收费范围
[&3"kb amended valuation 经修订的估值
Z/-%Eb]L1 American Commodities Exchange 美国商品交易所
DvOg|XUU0 American Express Bank Limited 美国运通银行
L6 _Sc-sU American Stock Exchange 美国证券交易所
g1zqh, amortization 摊销
7KM!\"PM amount due from banks 存放银行同业的款项
) 0}o bPp amount due from banks abroad 存放海外银行同业的款项
M!X@-t# amount due from holding companies 控股公司欠款
3&' STPpW amount due from local banks 存放本港银行同业的款项
_%1.D0<~-E amount due to banks 银行同业的存款
MeplM$9 amount due to banks abroad 海外银行同业的存款
|=%$7b\C amount due to holding companies 控股公司存款
=Fj:#s amount due to local banks 本港银行同业的存款
3"L$*toRA amount due to outport banks 外埠银行同业的存款
IL%&*B amount for note issue 发行纸币的款额
\17)=W amount of bond 担保契据的款额
Ue,"CQ6H amount of consideration 代价款额
V;:A& amount of contribution 供款数额
Y(A?ib~K amount of indebtedness 负债款额
R*&3i$S amount of principal of the loan 贷款本金额
N@d4) amount of rates chargeable 应征差饷数额
5<a<!]|C amount of share capital 股本额
1}ToR= amount of sums assured 承保款额
W\KZFrV@ amount of variation 变动幅度
@~N#)L^ amount of vote 拨款数额
}<Me%`x" amount payable 应付款额
R6:N`S]&d[ amount receivable 应收款额
RgRcW5VxK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*v5y]E%aW analysis 分析
QiRzA4-zq ancillary risk 附属风险
%##9.Xm6l annual account 周年帐目;周年帐目报表;年度决算;年结
>=Rb:#UM annual accounting date 年结日期
}oU&J81 annual allowance 每年免税额;年积金;年度津贴;年津
n&V(c&C annual balance 年度余额
\@F{Q- annual disposable income 每年可动用收入
Z'j<wRf annual estimates 周年预算
!EW]:u annual fee 年费
VI+Y 4T@ annual general meeting 周年大会
qzmZ/z96 annual growth rate 年增率;每年增长率
d8r+UP@# annual long-term supplement 长期个案每年补助金
8'quQCx*= annual pensionable emolument 可供计算退休金的年薪
:m~lgb< annual report 年报
r-0
7!A Annual Report on the Consumer Price Index 《消费物价指数年报》
n&Tv]- annual return 周年报表;周年申报表;每年报税表格
LpiLk| 2i Annual Return Rules 《周年报表规则》
?nn,RBS- annual review of consumer prices 每年消费物价回顾
;s!H annual roll-forward basis 逐年延展方式
v m$v[ annual salary 年薪
JH5])i0 annual statement 年度报表;年度决算表
_HL3XT 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
v|'N|k l annuitant 年金受益人
]f c:CR annuity 年金
FG(`&S+, annuity contract 年金合约
97g-*K annuity on human life 人寿年金
lGz0K5P{ antecedent debt 先前的债项
YS~x-5OE\ ante-dated cheque 倒填日期支票
PDsLJ|:yL anticipated expenditure 预期开支
NR [VGZj anticipated net profit 预期纯利
eyG.XAP anticipated revenue 预期收入
[/kO> anti-inflation measure 反通货膨胀措施
x?F{=\z/o anti-inflationary stance 反通货膨胀立场
!6%mt} h apparent deficit 表面赤字
zJy{Ry[Sb apparent financial solvency 表面偿债能力
E}GSii%S apparent partner 表面合伙人
-,tYfQ;: application for personal assessment 个人入息课税申请书
$5o<Mj application of fund 资金应用
loB/w{r*x application to release as liquidator and to destruct the books of accounts and documents
",+uvJT1O 申请免除清盘人职务及毁灭帐簿与文件
z~_\onC appointed actuary 委任精算师
b(VU{cf2d appointed auditor 委任核数师;委任审计师
S ] &->5" appointed trustee 委任的受托人
^/uGcz|. appointer 委任人
Y^G3<.B apportioned pro rata 按比例分摊
{?iqO? apportionment 分配;分摊
*l^'v9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y[DKj!v apportionment formula 分摊方程式
`3KprpE8v apportionment of estate duty 遗产税的分摊
+g[B &A!d+ appraisal 估价;评估
2I<T<hFW] appreciable growth 可观增长
@rMW_7[y appreciable impact 显着影响
C"{on% appreciable increase 可观增长
g2]-Q. appreciation 增值;升值
1sJN^BvuG appreciation against other currencies 相对其他货币升值
NZuFxJ-` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y<+4>Eh appreciation tax 增值税
~}AP@t* appropriation 拨款;拨用;拨付
\2,18E appropriation account 拨款帐目
{Jc!T:vJ Appropriation Bill 拨款法案
U!5*V9T~J appropriation-in-aid system 补助拨款办法
fz3*oJ' approved assets 核准资产
Mvv=)?: approved basket stock 认可一篮子证券
sdWl5 " approved budget 核准预算
jhG7sS| approved charitable donation 认可慈善捐款
S+G)&<a^ approved charitable institution 认可慈善机构
B>ZPn6?y approved currency 核准货币;认可货币
MDPM OA approved estimates 核准预算
mmL~`i/ approved estimates of expenditure 核准开支预算
clw91yrQn approved overseas insurer 核准海外保险人
Wwha?W> approved overseas trust company 核准海外信托公司
0 l@P]_qq` approved pooled investment fund 核准汇集投资基金
-/%jeDKp approved provident fund scheme 认可公积金计划
`1@[uWl approved provision 核准拨款
+df?N approved redeemable share 核准可赎回股份
A.O~'')X approved regional stock 认可地区性证券
ntV>m*^ approved retirement scheme 认可退休金计划
j!\0Fyr approved subordinated loan 核准附属贷款
sCQup^\ arbitrage 套戥;套汇;套利
?<'W~Rm6n arbitrageur 套戥者;套汇者
'.yWL arbitrary amount 临时款项
H>f{3S-% arrangement 措施;安排;协定
fm>K4\2 arrears 欠款
lM*O+k arrears of pay 欠付薪酬
bOMP8{H, arrears of revenue 逾期未收税款;逾期未收的帐项
=bWq 3aP)P articles of association 组织章程;组织细则;组织章程细则
;;!{m(;LS} Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
[Z\1"m ascertainment of profit 确定利润
%n25Uq "Asia Clear" “亚洲结算系统”
5R `6zhf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>-lL-%N_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
2TEeP7 Asian Development Fund [ADF] 亚洲发展基金
f+Me dc~ Asian dollar bond 亚洲美元债券
[9om"' Asian dollar market 亚洲美元市场
tq[",&K Asian dollar rate 亚洲美元利率
JK"uj% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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1+% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@ ^cgq3H' asked price 沽盘;喊价;索价;卖方报价
XhAcC assessable income 应评税入息
D{c>i`\G assessable loss 应评税亏损
$Wzv$4; assessable profit 应评税利润
n "KJB assessable value 应评税值
E)wT+\ assessed profit 估定利润
H)T# R? assessed value 经评估价值
BC{J3<0bf@ assessment 评税;评定;估价;评税单
OCO,-( assessment number 评税编号;估价编号
t0H=NUP8 assessment of additional tax 补加税评税
L_ qv<iM$ assessment of performance 业绩评估;实绩评价
G>S1Ld'MV Assessor 评税主任
2G5!u) asset price bubbles 资产价格泡沫
1=5'R/k asset-backed securities 具资产保证的证券
dzNaow*0&V assets accretion 资产增值
Z?v6pjZ? assets and liabilities 资产与负债
u|>U`[Zpj assets betterment statement 资产递增表;资产改进表
zGd*Q5l assets lending 实物放款;有抵押贷款
3KFrVhB= assets of the company passing on the death 死者去世时转移的公司资产
k;AiG8jb assets pledged as security for liabilities 用作负债抵押的资产
40d9/$uzh assets portfolio 资产投资组合
n[:AV assets price 资产价格
"jJdUFN assets quality 资产质素
D3AtYt assets realization 资产变现
Ldj^O9p( assets refinancing arrangement 资产再集资安排
^=Tu>{uD assets securitization 资产证券化
bc=u1=~w assets situated outside Hong Kong 在香港以外地方的资产
ySK Yqt z assets stripping 削减资产;拆卖资产
f.84=epv assets value 资产值
NT9- j#V assignee 承让人
X`v79`g_ assignment 转让;转让书;转让契
GlgORy=> assignment of interest 权益转让
i~Ob( YIH assignment of letters patent and trade mark 专利证书及商标转让
($ B]9* assignment of property 物业转让;物业转让书
6dR-HhF assignment right 转让权
,iv%^C",) assignor 转让人
grfdvN associate 有联系的人;有关连人士;相联者;合伙人;联系人
O{cGk:
y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z=Y_;dS9 associate member 附属会员
9k+&fyy associated body corporate 相联法人团体
7- 3N associated company 相联公司;联属公司
>;&V~q:di associated corporation 相联法团
9s6>9hMb) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n.Eoi4jV' 公认会计师公会〔英国〕
p<0kmA<B/ Association of Futures Exchange Brokers 香港期货经纪协会
Gp3nR<+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C|~JPcl association of underwriters 承保人组织
+yP[(b/ assumption of control 接管
)bCG]OM7< assurance 担保;保险;转易;转易书
07LL)v~ assurance of interest 权益的转易
5)n:<U* at 19XX price 按一九XX年价格计算
XG\a-dq[ at a discount 按赔价计算;按贴水价格计算;打折扣
L[D/#0qp at a premium 按溢价计算;按升水价格计算
7~l at call 通知付款;按通知
Yx}"> ;\ at constant market price 按固定市价计算
E
^SM` at constant price 按固定价格计算
fF9oYOh| at cost 按成本计算
XAULD]Q at current market price 按当时市价计算;按现时市价计算
ND55`KT4 at current price 按当时价格计算;按现时价格计算
kSDa\l!W] at factor cost 按要素成本计算;按生产要素成本计算
400Tw`AiJ at money-of-the-day price 按付款当日价格计算
7ru9dg1? at or better 按指定或较佳价位〔买卖指令〕
<E7Vbb9* at par 按面值计算;平价
=y-!k)t at sight 见票即付
&b@!DAwAJ at the close 按收市盘
LnI{S{]wDh at the opening 按开市盘
6|9g4@Hy attestation 见证;见证条款
^~r&}l4c, at-the-money option 平价期权
F<ocY0=9p attorney 受权人;受托代表人
K@j^gF/0B attornment 新拥有人承认书
9*TS90>a attributable profit 可归属利润
Xx y
Bg!R attributable share value 可归属股份价值
rm)SfT< Auckland Stock Exchange 奥克兰证券交易所
?;r8SowZ7 auction 拍卖
;*g*DIR auctioneer 拍卖商
X~)V )'R audit 审计;核数
e2-70UvW^ Audit Commission 审计署
}KaCf,O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
#EQx 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〕
ll<9f) audit review 帐目审查
[nN\{"~O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
74}eF)(me audited account 审计帐目;经审计的帐目
B~_,>WG audited annual account 经审计的周年帐目
z"s%#/# audited balance sheet 经审计的资产负债表
An8%7xa7 auditor 核数师;核数主任;审计师
K5)yM @cq auditor's certificate 核数师证明书;审计师证明书
g@k#J"Q'[ auditor's report 核数师报告;审计师报告
X8,7_D$ Aussie bond 澳元债券
[N+ m5{tT austerity budget 紧缩预算
DQ n`@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-e`oW.+ Australia All Ordinaries Index 澳洲所有普通股票指数
V'Z&>6Z Australian Dollar [AUD] 澳元
I4o=6ts Australian Options Market 澳大利亚期权市场
#A|D\IhF Australian Securities Commission 澳洲证券事务监察委员会
[ n0##/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q2[prrk%j Australian Stock Exchange 澳大利亚证券交易所
bQ^DX `o6P Austrian Schilling [ATS] 奥地利先令
/+x#V!zM authentication 认证;鉴证
ax72e hL} authority to purchase 委托购买证;委购书
C`yvBt40r authorization 认可;核准;授权;授权书
u6iU[5 authorization by direction 指示授权
U=&^H!LVY authorization by instruction 指令授权
=$)4: authorization by warrant 令状授权
{;Y 89&*R authorization of unit trust 单位信托的认可
zldfRo\wl authorized agent 指定代理人
HvqF@/xh authorized capital 法定资本
,TKs/-_? authorized clerk 出市员
f.aB?\"f6 authorized dealer 认可交易商
d%#!nq{vd authorized financial institution 认可财务机构
$S6HZG:N authorized fund 认可基金
#hD}S~ authorized fund house 获授权的基金公司;认可基金公司
wQD0vsD authorized institution 认可机构
+{")E) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W.#}qK"
q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
?fbgU authorized insurer 获授权保险人;获认可承保人
?Y?gzD authorized investment 特准投资项目
z.2r@Psk authorized person 获授权人
yqC Q24 authorized representative 获授权代表
b)on A| authorized share capital 法定股本
kf%&d}2to automated quotation system 自动报价系统
biK)&6|`sa Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y*VQ]aJ 自动交易系统〔香港期货交易所有限公司〕
X(Y#9N" automatic adjustment mechanism 自动调整机制
]6$,IKE7 automatic adjustment system 自动调整系统
"3{#d9Gs Automatic Clearing House 自动票据交换所
d5@X#3Hd automatic exchange rates accumulation system 自动化汇率累集系统
+Dx1/I
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K3vseor automatic teller machine [ATM] 自动柜员机
\H Wcd| autopay 自动转帐
Y7<zm}=(/ available assets 可用资产
?muDTD%c available fiscal reserve 现存财政储备
sU) TXL'_! available profit 可用利润
G(U 9rJ9 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
h>}ax\h average 平均;平均数;海损
\#4m@ average basic salary 平均基本薪金
A}t %;V2 average consumer expenditure 平均消费开支;一般消费开支
tigT@!`$Y average cost 平均成本
>5)<Uv$ average cost of land production 增辟土地平均成本
[8>z#*B average daily turnover 平均每日成交额
bA}AD`5 average daily wage rate 平均每日工资率
A/q2g7My average expenditure pattern 平均开支模式
9T(L"9r-e average growth rate 平均增长率
96(R'^kNX average net fixed assets 固定资产平均净值
x(L(l=^" average of relatives 相对价格平均数
4p.^'2m average price 平均价格
8zhBA9Y#~ average propensity to consume 平均消费倾向;一般消费倾向
nz4<pvC,* average propensity to save 平均储蓄倾向;一般储蓄倾向
"(s6aqO$ average rate 平均率
t#C,VwMe[ average revenue 平均收入;平均收益
n[!;yO average stock 平均库存;平均存货
z{ptm7 average yearly rent 平均年租
6cJ<9i
& avoidance of double taxation 避免双重课税
yL0f1nS avoidance of tax 避税