A:
V}V->j* A share A股;甲类股份
necY/&Ld- abatement of tax 减税;减扣免税额
kGD_w ABN AMRO Bank N.V. 荷兰银行
jz8u'y[n7 above-the-line expenditure 线上项目支出;经常预算支出
cUq]PC$| above-the-line receipt 线上项目收入;经常预算收入
@6UtnX'd ABSA Asia Limited 南非联合亚洲有限公司
!@& 3q| absolute change 绝对数值变更
L"ho|v9: absolute expenditure 实际开支
v_XN).f; absolute guideline figure 绝对准则数字
g`pq*D absolute interest 绝对权益
2W+~{3[# absolute order of discharge 绝对破产解除令
uZ?P{E,K absolute profit margin 绝对利润幅度
_*~F1% d absolute value 实值;绝对值
aMI;;iL^ absolutely vested interest 绝对既得权益
SWrTM absorbed cost 已吸收成本;已分摊成本
z 3aGK absorption 吸收;分摊;合并
.RpJZ[E absorption rate 吸收率;摊配率;分摊率
yX!fj\R ACB Finance Limited 亚洲商业财务有限公司
SXw r$)4_ acceptable form of reciprocity 合理的互惠条件
!R@LC acceptable rate 适当利率;适当汇率
5&8E{YXr acceptance agreement 承兑协议
CE3l_[c acceptance for honour 参加承兑
ndD>Oc}"3 acceptor 承兑人;接受人;受票人
ExG(*[l acceptor for honour 参加承兑人
JwMRquQv accident insurance 意外保险
htB7 j( Accident Insurance Association of Hong Kong 香港意外保险公会
]0D- g2!|A accident insurance scheme 意外保险计划
=n,;S W accident year basis 意外年度基准
;7\Fx8"s[ accommodation 通融;贷款
(m3hD)!+y accommodation bill 通融票据;空头票据
[+o{0o> accommodation party 汇票代发人
:-{"9cgFR account balance 帐户余额;帐户结余
;^/ruf[t account book 帐簿
*}vvS^ c0 account collected in advance 预收款项
2 `AdNt, account current book 往来帐簿
N1'"7eg/ account of after-acquired property 事后取得的财产报告
!*v%
s account of defaulter 拖欠帐目
jzf~n~ account payable 应付帐款
?d%)R*3IX account payee only [A/C payee only] 只可转帐;存入收款人帐户
=G}a%)?As\ account receivable 应收帐款
jgE{JK\n4 account receivable report 应收帐款报表
~m=GS[= account statement 结单;帐单;会计财务报表
VVQ~;{L account title 帐户名称;会计科目
Q+1ot,R accountant's report 会计师报告
8fqabR Accountant's Report Rules 会计师报告规则
wKpGJ&
{ accounting and auditing procedure 会计与审计程序;会计与核数程序
i6paNHi* Accounting Arrangements 《会计安排》
[<=RsD_q~ accounting basis 会计基础
:=Zd)i)3 accounting by Official Receiver 破产管理署署长呈交的帐目
.
Z&5TK4I Accounting Circular 《会计通告》
o'lG9ePM| accounting class 会计类别
`p\%ha!,w accounting date 记帐日期;会计结算日期
/D"T\KNWr accounting for money 款项核算
1te^dh:Vp Accounting Officer 会计主任
~ n<|f accounting period 会计报告期;会计期
_-f LD accounting policy 会计政策;会计方针
hp)>Nzdx accounting practice 会计惯例
}#1. $a accounting principle 会计准则
Z`*V9 accounting record 会计记录
-`4]u!A accounting report 会计报告
ZJ{DW4#t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SGl|{+(A Accounting Society of China 中国会计学会
U)kyq accounting statement 会计报表
mH,s!6j?Vp accounting system 会计制度;会计系统
])?dqgwa accounting transaction 会计事项;帐务交易
B<s+I# accounting treatment 会计处理
Hs)] accounting year 会计年度
r)S:=Is5 accretion 增值;添加
I~l_ky|a ! accrual 应计项目;应累算数目
S+06pj4Ie accrual basis 应计制;权责发生制
2M+RA}dX accrual basis accounting 应计制会计;权责发生制会计
/eHf8l accrue 应累算;应计
lSR\wz*Fk accrued benefit 应累算利益
L~ax`i1:" accrued charges 应计费用
P{dR
pH| accrued cumulative preference share dividend 应累算的累积优先股股息
&3/`cl[+ accrued expenses 应累算费用
Sp[9vlo8 accrued interest payable 应付利息;应计未付利息
$MasYi accrued interest receivable 应收利息;应计未收利息
~"S5KroN accrued right 累算权益
il>+jVr accruing profit 应累算的利润
}F1Asn accumulated fiscal reserve 累积财政储备
_A]jiPq accumulated profit 累积利润;滚存溢利
*?Eu{J){7% accumulated reserve 累积储备
#4|RaI|. accumulation of surplus income 累积收益盈余
{W?!tD43" acquired assets 既得资产
f #h0O3 acquisition 收购;购置;取得
HV!P]82Pa acquisition cost 购置成本
Oi?Q^ISxP acquisition expenses 购置费用
TJNE2 acquisition of 100% interest 收购全部股权
"|i1 AR:I acquisition of control 取得控制权
5S? "<+J' acquisition of fixed assets 购置固定资产
UP-2{zb |? acquisition of shell “买壳”
9>+>s ?IgK acquisition price 收购价
nxN("$'cq act of God 天灾
pjO acting partner 执事合伙人
5 n 4/}s active market 买卖活跃的市场;交投畅旺的市场;旺市
07^.Z[(pCt active partner 积极参与的合伙人
M(8xwo-W active trading 交投活跃
4`~OxL actual circulation 实际流通
,dba:D=l actual cost 实际成本
`*CoVx~fk actual expenditure 实际开支;实际支出
/,7#%D actual income 实际入息;实际收入;实际收益
*Iw19o-I actual market 现货市场
Q\X_JZ actual price 现货价;实际价格
blz#M # actual profit 实际利润
&h[)nD actual quotation 实盘;实际价位;实际报价
G%gdI3h1Z
actual year basis 按实际年度计算
;\"Nekd| actuals 实货
yzpa\[^ actuarial investigation 精算调查
3znhpHO) actuarial principle 精算原则
M/V"Ke"N actuarial report 精算师报告
F-Z>WC{+ Actuarial Society of Hong Kong 香港精算学会
Q9y|1Wg1W actuarial valuation 精算师估值
*QW.#y>"j actuary 精算师
dY?l
oFz ad referendum agreement 暂定协议;有待覆核的协定
/_fZ2$/ ad valorem duty 从价税;按值征税
h<m>S,@g ad valorem duty system 从价税制
:%Z)u:~': ad valorem fee 从价费
9F,XjPK= ad valorem tariff 从价关税
yMNOjs'c { additional allowance 额外免税额
j+<!4 0# additional amount for unexpired risk 未过期风险的额外款额
f].z. additional assessable profit 补加应评税利润
nb5%a additional assessment 补加评税
rGH7S!\AM additional commitment 额外承担
3I?yRE additional commitment vote 额外承担拨款
!4F@ !.GG! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z[+Qf3j}o6 additional dependent parent allowance 供养父母额外免税额
,[m4+6G5 additional provision 额外拨款
9LQy0Gx additional stamp duty 附加印花税
|q o3
E additional tax 补加税罚款;补加税款
hQSJt[8My Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5}NO~Xd< adjudged bankrupt 被裁定破产
Cyv_(Oh?dv adjudicated bankrupt 裁定破产人
p*P0<01Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
7;}TNK\+v adjudication of bankruptcy 裁定破产;宣告破产
ku^2K adjudication of insolvency 裁定无力偿还债务
C~iFFh6: adjusted actual 经调整的实数;调整后的实数
b(ryk./ogx adjusted current assets 经调整的流动资产;调整后的流动资产
Vfw +m1sS adjusted figure 经调整的数字;调整后的数额
I |D]NY^ adjusted liabilities 经调整的负债;调整后的负债
RkdAzv!Y7 adjusted loss 经调整的亏损;调整后的亏损
# 9f
4{=\ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
n O}x,sG2' adjusted profit 经调整的利润;调整后的利润
jM@@N. adjusted surplus 经调整的盈余额;调整后的盈余额
AMgvk`<f adjusted value 经调整的价值;调整后的价值
;c~DBJg'| adjustment 调整;修订;理算〔保险〕
F7x< V=4{ adjustment centre 调剂中心
@7PE&3 adjustment lag 调整过程的时间差距;调整时差
`0ju=FP'u5 adjustment mechanism 调整机制
A&'HlI%J adjustment of loss 亏损调整
F0NNS!WP7^ adjustment process 调整过程;调整程序
DA4!-\bt@ adjustment range 调整幅度
`~t$k7wm= administered exchange rate 受管制汇率
Pb D|7IM Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
qj|B #dU administration expenses 行政费用
E{9{%J administration fee 手续费;行政费
A%M&{S'+|X administration in bankruptcy 破产管理
QQjMC' administration order 遗产管理令
6ud<B administrator 管理人;遗产管理人
EVmE{XlD; administrator of the estate 遗产管理人
`V ++})5v admission of debt 债项承认书
q14A'XW admission of proof 接纳债权证明
UE\@7 advance 放贷款项;垫付款项;预支款项;预付款项
]*;+ U6/? advance account 暂支帐目;预付款帐户
"=!QSb advance compensation 预付补偿金
4sK|l|W advance from shareholder 股东垫款
NU/~E"^I. advance pending reimbursement 预支以待日后付还
o:Z*F0qm advanced economy 先进经济体系
p|%Y\! advancement 预付;预付财产
7e#|=e
*I! advances warrant 垫款令
H"?-&>V- advancing 贷出
zT+yZA.L adverse balance 逆差
cfe[6N adverse exchange 逆汇
=Jl1D*B* advertisement addressed to shareholders 在报章刊登的致股东通告
Pq7tNM E advice for collection 托收通知书
TAJ 9Y< advice of drawing 提款通知书;汇票通知书
Y=rW.yK8 advice of payment 付款通知
Js#c9l{{ Advisory Committee [Securities and Futures Commission]
zZh`go02E 谘询委员会〔证券及期货事务监察委员会〕
<F.Ol/'h Advisory Committee on Diversification 经济多元化谘询委员会
Ez1*} affidavit 誓章;遗产申报誓章
&FvNz affidavit of no receipt 述明无收款的誓章
lB\j>.c affiliate 联号;联营公司;附属公司
?y45#Tk] affiliated company 附属公司;联号;联营公司
LveqG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+Vf|YLbhJ affordability 负担能力
:U[_V4?7 African Development Bank [AfDB] 非洲开发银行
E 0pF; P5 after-acquired property 事后取得的财产
C X'E+ after-hours dealing 市后交易
s9GPDfZ
after-tax profit 税后盈利;税后利润;税后溢利
TAC\2*bWje agency agreement 代理协议
LP)mp cQ agency expenses 代理机构的开支
ptq{$Y{_ agency fee 代理费
{}^ELw Agency Law 《代理法》
LA@}{hU agent 代理人;承销人
x}>tX agent of company 公司代理人
u!`C:C' agent's fee 代理人费;经纪费
]R>k0X.V aggregate 总计;总数;总体数字
ze\~-0ks+ aggregate amount 总款额;总额
IKr7"` aggregate assets and liabilities 总体资产与负债
!<6wrOMa O aggregate at constant price 按固定价格计算的总体数字
+m7x>ie) aggregate demand 总需求
6$dm-BI aggregate gross position 总持仓量
$-AvH(@ aggregate limit 总限额
>`\*{] aggregate of salaries tax 合计薪俸税
OB^2NL~Q~ aggregate performance 总体表现;总体业绩
*wF:Q;_<z aggregate supply 总体供应
g4$%)0x% aggregate surplus 总盈余
1W!n"3# aggregate total 整体总额
fY"28# aggregate value 总值;合计价值
E;d 5$ aggregated basis 合计基准
CC-:dNb aggregated net chargeable income 合计应课税入息实额
=K>Z{%i aggregation 合并计算;合计;总和
I2DmM"-| aggregation of incomes of husband and wife 夫妇入息合并计算
aQmL=9 aggregation of property 财产的总和
d=KOV;~); agio 差价;贴水
*nW9)T 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》
8k`zMT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d,+n,;6Cf 《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》
xR&,QrjQG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dS&8R1\>1 《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》
jRkq^} Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K]Cvk% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v(7A=/W_ agreement for a settlement 授产协议
E 6@;e-]j agreement for assignment 转让协议
{n{}Y. agreement for sale 售卖协议;买卖协议
dGteYt_F agreement for sale and purchase 买卖协议
3ElpS^2W agreement for the payment of interest 支付利息协议
l=]vC +mU agreement for the repayment of money 还款协议
q5W'P> agreement of reinsurance 再保险协议
eztk$o Agricultural Bank of China 中国农业银行
Xbtv}g<0c air passenger departure tax 飞机乘客离境税
ge oN4 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@Kr)$F airport tax 机场税
g&vEc1LNo alcohol duty 酒精税
^Q,/C8qeb alienation 让与;让渡;转让
~+C#c,Nw alimony 生活费;赡养费
uRy6~' All Ordinaries Index [AOI] 所有普通股指数
U[D<%7f all risks 全险;综合险
&P3vcB All Sales Record for Stock Market 《股票市场成交报告》
<"+C<[n. Allied Capital Resources Limited 新联财务有限公司
,7g;r_qwA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
PK4UdT allocation letter 拨款信件
a!K;8#xc allocation of fund 分配款项;预留款项
!~l%6Z5 allocation of profit 利润分配;溢利分配
z.^
)r allocation warrant 拨款令
Xt84 Evo allotment 分配;配股
x+e
_pb allotment notice 股份配售通知;配股通知
(Qm;]?/ allotment of shares 股份分配
/6c10}f allowable 可获宽免;免税的
P.B'Gh#^ allowable business loss 可扣除的营业亏损
fdG.=7` allowable expenses 可扣税的支出
o?FUVK allowance 免税额;津贴;备抵;准备金
WCu%@hh=h allowance for debts 债项的免税额
;alFK*K6 allowance for depreciation by wear and tear 耗损折旧免税额
|]cDz
allowance for funeral expenses 殡殓费的免税额
B-|Zo_7 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
l7!)#^`2_ allowance for repairs and outgoings 修葺及支出方面的免税额
)x &@j4, allowance to debtor 给债务人的津贴
KgWT&^t alteration of capital 资本更改
iGMONJRO alternate trustee 候补受托人
[1^wy# amalgamation 合并
~(/HgFLLu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b1]_e'jj ambit of charges 征税范围;收费范围
5z ^UQq amended valuation 经修订的估值
a?~csP^?} American Commodities Exchange 美国商品交易所
!@Lc/'w American Express Bank Limited 美国运通银行
"\r~,S{: American Stock Exchange 美国证券交易所
veg!mY2& amortization 摊销
3og$'#6P amount due from banks 存放银行同业的款项
f;H#TSJ amount due from banks abroad 存放海外银行同业的款项
i?dKmRp(@y amount due from holding companies 控股公司欠款
ld}$Tsy0 amount due from local banks 存放本港银行同业的款项
mS}x2& amount due to banks 银行同业的存款
,D2_Z] amount due to banks abroad 海外银行同业的存款
yGGB amount due to holding companies 控股公司存款
WcO,4: amount due to local banks 本港银行同业的存款
UH-uU~ amount due to outport banks 外埠银行同业的存款
89#0vG7m amount for note issue 发行纸币的款额
xcvr D amount of bond 担保契据的款额
Wx)U<:^e amount of consideration 代价款额
cievC,3* amount of contribution 供款数额
'Sy *'& amount of indebtedness 负债款额
ZNpExfGEU amount of principal of the loan 贷款本金额
S/<"RfVU#o amount of rates chargeable 应征差饷数额
OrEuQ-,i@ amount of share capital 股本额
Ij}F<ZgZG amount of sums assured 承保款额
/:{_| P\ amount of variation 变动幅度
auTTvJ amount of vote 拨款数额
6y,P4O*q amount payable 应付款额
Vy^yV|`v amount receivable 应收款额
I
cR;A\z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@PoFxv analysis 分析
s7nX\:Bw: ancillary risk 附属风险
A:bPIXb annual account 周年帐目;周年帐目报表;年度决算;年结
27E9NO= annual accounting date 年结日期
WCmNibj annual allowance 每年免税额;年积金;年度津贴;年津
1m<?Q&|m$ annual balance 年度余额
koEX4q annual disposable income 每年可动用收入
gr`Ar; annual estimates 周年预算
omv6_DdZ annual fee 年费
rH&r6Xv[ annual general meeting 周年大会
,)rZAI annual growth rate 年增率;每年增长率
k/_8!^:' annual long-term supplement 长期个案每年补助金
(ND5CKCR^ annual pensionable emolument 可供计算退休金的年薪
H8-D'q>R annual report 年报
;j>Vt?:Pw Annual Report on the Consumer Price Index 《消费物价指数年报》
o d}EM_ annual return 周年报表;周年申报表;每年报税表格
|v$%V#Bo Annual Return Rules 《周年报表规则》
En,)}yI annual review of consumer prices 每年消费物价回顾
..]*Ao2 annual roll-forward basis 逐年延展方式
YF! &*6m annual salary 年薪
`o_fUOe8a annual statement 年度报表;年度决算表
\7t5U7v8U Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
yD[zzEuQ annuitant 年金受益人
xv$)u<Ve annuity 年金
pdi=6<?bd annuity contract 年金合约
%]chL.s annuity on human life 人寿年金
L`jB)wF/J antecedent debt 先前的债项
XatA8(_,5 ante-dated cheque 倒填日期支票
s~Lfi. anticipated expenditure 预期开支
WjY{rM,K anticipated net profit 预期纯利
Jm %ynW anticipated revenue 预期收入
B0)`wsb_ anti-inflation measure 反通货膨胀措施
;V(H7
ZM anti-inflationary stance 反通货膨胀立场
`! nJS| apparent deficit 表面赤字
[;?"R-V"z apparent financial solvency 表面偿债能力
&\1'1`N1 apparent partner 表面合伙人
6.U"_% application for personal assessment 个人入息课税申请书
}z%OnP application of fund 资金应用
CJ9cCtA application to release as liquidator and to destruct the books of accounts and documents
8"km_[JE e 申请免除清盘人职务及毁灭帐簿与文件
|;A9A's appointed actuary 委任精算师
1
[Sv appointed auditor 委任核数师;委任审计师
QFW0KD`5 appointed trustee 委任的受托人
Yzj%{fkh appointer 委任人
RDs,sj/Y9? apportioned pro rata 按比例分摊
Gr5`1`8| apportionment 分配;分摊
x7"z(rKl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^oQekga\l apportionment formula 分摊方程式
y#S1c)vU apportionment of estate duty 遗产税的分摊
{q&@nm40 appraisal 估价;评估
81g9ZV(4 appreciable growth 可观增长
9?uqQ appreciable impact 显着影响
owE<7TGPI? appreciable increase 可观增长
p`>AnfG appreciation 增值;升值
=
:Po%Z%{ appreciation against other currencies 相对其他货币升值
b/}'Vf[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ln
~4mN^ appreciation tax 增值税
EfKM*;A appropriation 拨款;拨用;拨付
1^aykrnQ> appropriation account 拨款帐目
[J~aAB Appropriation Bill 拨款法案
(E!%v`_0 appropriation-in-aid system 补助拨款办法
RK?jtb=&A approved assets 核准资产
C@%iQ]= approved basket stock 认可一篮子证券
mT96]V\ approved budget 核准预算
?E%+}P approved charitable donation 认可慈善捐款
&oA~
Tx approved charitable institution 认可慈善机构
~6p5H}'H1 approved currency 核准货币;认可货币
P,(9cyS{ approved estimates 核准预算
BS N6|W approved estimates of expenditure 核准开支预算
vx'l>@]k approved overseas insurer 核准海外保险人
Jf2e<?` approved overseas trust company 核准海外信托公司
StEQ
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Q-[3j approved provident fund scheme 认可公积金计划
aZ$/<|y~:_ approved provision 核准拨款
8Bq-0=E approved redeemable share 核准可赎回股份
Gc wt7~ approved regional stock 认可地区性证券
]* 0(-@ approved retirement scheme 认可退休金计划
Kk 7GZ approved subordinated loan 核准附属贷款
RF:04d arbitrage 套戥;套汇;套利
Q.yb4 arbitrageur 套戥者;套汇者
jDkm:X}: arbitrary amount 临时款项
JRq3>P arrangement 措施;安排;协定
>E,Q arrears 欠款
EOhC6>ATh arrears of pay 欠付薪酬
vTdUuj3N arrears of revenue 逾期未收税款;逾期未收的帐项
z?)He)d articles of association 组织章程;组织细则;组织章程细则
QCWf.@n Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
guU=NQZ ascertainment of profit 确定利润
sdrWOq "Asia Clear" “亚洲结算系统”
40u7fojg2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}w#F6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SyAo,
)j Asian Development Fund [ADF] 亚洲发展基金
~T%Ui#Gc Asian dollar bond 亚洲美元债券
k=`$6(>Fz Asian dollar market 亚洲美元市场
zZ:xEc Asian dollar rate 亚洲美元利率
/[%w*v*' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Hs$'0: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
~cIl$b asked price 沽盘;喊价;索价;卖方报价
+pz}4M` assessable income 应评税入息
t!jYu<P assessable loss 应评税亏损
Yk'm?p#~ assessable profit 应评税利润
n}JPYu assessable value 应评税值
V#L'7">VP assessed profit 估定利润
A@2Bs5F assessed value 经评估价值
2e59Ez%k6 assessment 评税;评定;估价;评税单
>La><.z~ assessment number 评税编号;估价编号
,:UX<6l
R assessment of additional tax 补加税评税
i $C-)d] assessment of performance 业绩评估;实绩评价
Bd&`Xfebj Assessor 评税主任
Wo!;K|~P asset price bubbles 资产价格泡沫
LTXz$Z] asset-backed securities 具资产保证的证券
JRY_nX assets accretion 资产增值
JhP\u3 QE assets and liabilities 资产与负债
0e16Ow6\!1 assets betterment statement 资产递增表;资产改进表
=ewy Q
assets lending 实物放款;有抵押贷款
,EI:gLH assets of the company passing on the death 死者去世时转移的公司资产
D"^'.DL@wG assets pledged as security for liabilities 用作负债抵押的资产
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assets portfolio 资产投资组合
RgZOt[!. assets price 资产价格
y`So&:1 assets quality 资产质素
mp1ttGUtM assets realization 资产变现
"VTF}#Uo assets refinancing arrangement 资产再集资安排
orqJ[!u)` assets securitization 资产证券化
t,HFz6 assets situated outside Hong Kong 在香港以外地方的资产
qybxXK: assets stripping 削减资产;拆卖资产
Ur3m[07H assets value 资产值
g`[$XiR assignee 承让人
cP rwW6 assignment 转让;转让书;转让契
T$P-<s assignment of interest 权益转让
?JXa~.dA assignment of letters patent and trade mark 专利证书及商标转让
24B<[lSK assignment of property 物业转让;物业转让书
t)a;/scT assignment right 转让权
].m qxf assignor 转让人
|]sx+NlNc associate 有联系的人;有关连人士;相联者;合伙人;联系人
8@eOTzm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g7n" associate member 附属会员
U>Gg0`> associated body corporate 相联法人团体
76@qHTh} associated company 相联公司;联属公司
n >FY? associated corporation 相联法团
Ia4)uV8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k ;KdW P 公认会计师公会〔英国〕
L0"~[zB]N Association of Futures Exchange Brokers 香港期货经纪协会
27#5y_
` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
LW:1/w&pv association of underwriters 承保人组织
4 b,N8 assumption of control 接管
:Li/=>R^ assurance 担保;保险;转易;转易书
E=w3=\JP assurance of interest 权益的转易
ar^i|`D at 19XX price 按一九XX年价格计算
s([dGD$i at a discount 按赔价计算;按贴水价格计算;打折扣
L:R<e#kgS at a premium 按溢价计算;按升水价格计算
5kMWW*Xtf at call 通知付款;按通知
]l;*$2w) at constant market price 按固定市价计算
`JURQ:l)3^ at constant price 按固定价格计算
m9":{JI.w at cost 按成本计算
|yY`s6Uq at current market price 按当时市价计算;按现时市价计算
,wj"! o# at current price 按当时价格计算;按现时价格计算
E6A/SVp at factor cost 按要素成本计算;按生产要素成本计算
+%0z`E\?M# at money-of-the-day price 按付款当日价格计算
w0J|u'H at or better 按指定或较佳价位〔买卖指令〕
eJ@~o{,?> at par 按面值计算;平价
#Dy?GB08 at sight 见票即付
\'v(Xp6 at the close 按收市盘
N4!<Xj at the opening 按开市盘
@g-Tk attestation 见证;见证条款
Wf26 at-the-money option 平价期权
kOrl\_!z3 attorney 受权人;受托代表人
<L0#O(L attornment 新拥有人承认书
ajH"Jy3A attributable profit 可归属利润
3$/ 4wH^ attributable share value 可归属股份价值
rf
K8q'@ Auckland Stock Exchange 奥克兰证券交易所
l*=aMjd? auction 拍卖
EL{vFP auctioneer 拍卖商
L}k/9F.5 audit 审计;核数
\_BkY%a Audit Commission 审计署
H)(jh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IDFFc& 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〕
7jG(<!, audit review 帐目审查
CNrIIsJ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]0j9>s2|Z audited account 审计帐目;经审计的帐目
R9o- `Wz audited annual account 经审计的周年帐目
t?eH'*> audited balance sheet 经审计的资产负债表
83Ou9E!W auditor 核数师;核数主任;审计师
6g:|*w auditor's certificate 核数师证明书;审计师证明书
au@a8MP auditor's report 核数师报告;审计师报告
L"(4R^] Aussie bond 澳元债券
k!L@GQ austerity budget 紧缩预算
Fke//- R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"&+3#D
> Australia All Ordinaries Index 澳洲所有普通股票指数
nHXX\i Australian Dollar [AUD] 澳元
A;X=bj _&a Australian Options Market 澳大利亚期权市场
]$iqa"{ Australian Securities Commission 澳洲证券事务监察委员会
v3[@1FQ" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
iw?I Australian Stock Exchange 澳大利亚证券交易所
2t#L:vY Austrian Schilling [ATS] 奥地利先令
Gu0 ,)jy\ authentication 认证;鉴证
%yS3&Ju authority to purchase 委托购买证;委购书
Hf gz02Z$ authorization 认可;核准;授权;授权书
2@j";+ authorization by direction 指示授权
6sfwlT authorization by instruction 指令授权
fz_nsVD authorization by warrant 令状授权
Yl cbW0'c authorization of unit trust 单位信托的认可
LRb,VD:/Y authorized agent 指定代理人
pW\'ZRj authorized capital 法定资本
1 jb/o5n; authorized clerk 出市员
k+ o|0 authorized dealer 认可交易商
:Ixx<9c. authorized financial institution 认可财务机构
HfNDD|Zz authorized fund 认可基金
cQNs L authorized fund house 获授权的基金公司;认可基金公司
p<Z3tD;Z authorized institution 认可机构
>h~IfZU1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]3{0J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p*QKK@C authorized insurer 获授权保险人;获认可承保人
256LH Y|6 authorized investment 特准投资项目
=3xE: authorized person 获授权人
)(M7lq.e7 authorized representative 获授权代表
#s-iy+/1oN authorized share capital 法定股本
$^/0<i$ automated quotation system 自动报价系统
qQ[b VD\* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3
fj 自动交易系统〔香港期货交易所有限公司〕
T.e.{yO automatic adjustment mechanism 自动调整机制
?i\;:<e4 automatic adjustment system 自动调整系统
U\@A_
B Automatic Clearing House 自动票据交换所
F0Jx( automatic exchange rates accumulation system 自动化汇率累集系统
JtKp(k& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XKOUQc4!R automatic teller machine [ATM] 自动柜员机
l(W[_ D autopay 自动转帐
,Dmc2D available assets 可用资产
,V]
]:eR available fiscal reserve 现存财政储备
+ZsX*/TOn available profit 可用利润
.\Fss(Zn Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
YB))S!;Ok average 平均;平均数;海损
jF ^5}5U average basic salary 平均基本薪金
<~emx'F| average consumer expenditure 平均消费开支;一般消费开支
@ T;L$x average cost 平均成本
| $^;wP average cost of land production 增辟土地平均成本
le)DgIT>= average daily turnover 平均每日成交额
:t$aN|>y average daily wage rate 平均每日工资率
|[xi/Q^7 average expenditure pattern 平均开支模式
f'(l&/4z{ average growth rate 平均增长率
NUJ~YWO; average net fixed assets 固定资产平均净值
V ~MiO.B average of relatives 相对价格平均数
XE3aXK'R average price 平均价格
t q50fq' average propensity to consume 平均消费倾向;一般消费倾向
?8@>6IXn average propensity to save 平均储蓄倾向;一般储蓄倾向
#G]! % average rate 平均率
o}Cq.[G4k average revenue 平均收入;平均收益
j=+"Qz/hr_ average stock 平均库存;平均存货
'(+<UpG_Q} average yearly rent 平均年租
G\gMC
<3 avoidance of double taxation 避免双重课税
A1Y7;-D avoidance of tax 避税