A:
(&B &
V A share A股;甲类股份
a0n
F U abatement of tax 减税;减扣免税额
x}roPhZ ABN AMRO Bank N.V. 荷兰银行
E*ic9Za8`h above-the-line expenditure 线上项目支出;经常预算支出
<E^:{J95 above-the-line receipt 线上项目收入;经常预算收入
x?%vqg^r ABSA Asia Limited 南非联合亚洲有限公司
tsk}]@W absolute change 绝对数值变更
QL)UPf>Kp absolute expenditure 实际开支
AiyjrEa% absolute guideline figure 绝对准则数字
<wuP*vI"h absolute interest 绝对权益
|9Y9pked8 absolute order of discharge 绝对破产解除令
0Icyi#N absolute profit margin 绝对利润幅度
ecFI"g absolute value 实值;绝对值
o0/03O absolutely vested interest 绝对既得权益
Qh *|mW absorbed cost 已吸收成本;已分摊成本
OUs2)H61 absorption 吸收;分摊;合并
0>'1|8+`(z absorption rate 吸收率;摊配率;分摊率
YcGqT2oLP ACB Finance Limited 亚洲商业财务有限公司
=thgNMDm" acceptable form of reciprocity 合理的互惠条件
-0kwS4Hx2 acceptable rate 适当利率;适当汇率
w7
QIKsI0 acceptance agreement 承兑协议
?;*mSQA`J acceptance for honour 参加承兑
z!1j8o2 acceptor 承兑人;接受人;受票人
S:5Nh^K acceptor for honour 参加承兑人
$+mmqc8 accident insurance 意外保险
~E!"YkIr Accident Insurance Association of Hong Kong 香港意外保险公会
-ZuzJAA accident insurance scheme 意外保险计划
HU'd/5fun accident year basis 意外年度基准
+<iw|vr accommodation 通融;贷款
Y,8M[UIK accommodation bill 通融票据;空头票据
$HH(8NoL accommodation party 汇票代发人
NLdUe32A account balance 帐户余额;帐户结余
>S~ #E,Tg account book 帐簿
"#9WF} account collected in advance 预收款项
FVSz[n account current book 往来帐簿
8Yj(/S3y account of after-acquired property 事后取得的财产报告
qBpY3]/ account of defaulter 拖欠帐目
&&m%=i.qK account payable 应付帐款
T.{I~_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
tVe*J@i\$ account receivable 应收帐款
,:#prT[P" account receivable report 应收帐款报表
K.cNx account statement 结单;帐单;会计财务报表
<1@_MYo account title 帐户名称;会计科目
&
IDF9B accountant's report 会计师报告
tf/ f-S Accountant's Report Rules 会计师报告规则
MLR3A
s accounting and auditing procedure 会计与审计程序;会计与核数程序
sFGXW Accounting Arrangements 《会计安排》
0]WM:6 h accounting basis 会计基础
R#r?<Ofw4 accounting by Official Receiver 破产管理署署长呈交的帐目
/,;9hx Accounting Circular 《会计通告》
Bf7RW[ -v accounting class 会计类别
/yI~(8bO accounting date 记帐日期;会计结算日期
k_^d7yH accounting for money 款项核算
>2wjV"W? Accounting Officer 会计主任
UdY9*k accounting period 会计报告期;会计期
|mKd5[$ accounting policy 会计政策;会计方针
9]S}m[8k accounting practice 会计惯例
eF2<L [9 accounting principle 会计准则
P8TiB accounting record 会计记录
>i0FGmxH accounting report 会计报告
+/Z:L$C6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P_qxw-s Accounting Society of China 中国会计学会
<}UqtDF 0 accounting statement 会计报表
NZD
X93 accounting system 会计制度;会计系统
[pOU!9v4 accounting transaction 会计事项;帐务交易
xF ,J[Aj accounting treatment 会计处理
C ]#R7G accounting year 会计年度
r3KV.##u, accretion 增值;添加
*mBEF" accrual 应计项目;应累算数目
E]gKJVf9[ accrual basis 应计制;权责发生制
beq)Frn^ accrual basis accounting 应计制会计;权责发生制会计
,+q5e^P accrue 应累算;应计
r67 3+ accrued benefit 应累算利益
plp).Gq accrued charges 应计费用
}q~A( u accrued cumulative preference share dividend 应累算的累积优先股股息
Z|j8:Ohz accrued expenses 应累算费用
#<?j784 accrued interest payable 应付利息;应计未付利息
7{b|+0W accrued interest receivable 应收利息;应计未收利息
:Z/ig% accrued right 累算权益
a|fyo#L accruing profit 应累算的利润
;`xu)08a accumulated fiscal reserve 累积财政储备
Kj-`ru accumulated profit 累积利润;滚存溢利
nVYh1@yLy accumulated reserve 累积储备
]`|bf2*eA accumulation of surplus income 累积收益盈余
)`U T#5 acquired assets 既得资产
pZWp2hj{X acquisition 收购;购置;取得
gz$=\=%>RL acquisition cost 购置成本
nGP>M#F acquisition expenses 购置费用
is`a_{5e= acquisition of 100% interest 收购全部股权
?$o8=h acquisition of control 取得控制权
Cd(Ov5% acquisition of fixed assets 购置固定资产
Nl(Aa5:! acquisition of shell “买壳”
2 1;n0E acquisition price 收购价
$D45X< act of God 天灾
jm*v0kNy acting partner 执事合伙人
a
@TAUJ, active market 买卖活跃的市场;交投畅旺的市场;旺市
(57x5qP
X active partner 积极参与的合伙人
`HHbQXB active trading 交投活跃
G&;W actual circulation 实际流通
+}:c+Z< actual cost 实际成本
~=c#Ff=Z actual expenditure 实际开支;实际支出
1&m08dZm5 actual income 实际入息;实际收入;实际收益
N/y.=] actual market 现货市场
5v?6J#]2 actual price 现货价;实际价格
_o`'b80; actual profit 实际利润
n,fUoS actual quotation 实盘;实际价位;实际报价
PPmZ[N9(; actual year basis 按实际年度计算
n'R
8nn6^ actuals 实货
a#mdD:,cF actuarial investigation 精算调查
bb#w]!q actuarial principle 精算原则
FS']3uJ/ actuarial report 精算师报告
6%5A&&O(b Actuarial Society of Hong Kong 香港精算学会
@5kN
L~2 actuarial valuation 精算师估值
9,F(f}(t actuary 精算师
LxG :?=O. ad referendum agreement 暂定协议;有待覆核的协定
zS?L3*u ad valorem duty 从价税;按值征税
N-5lILuJJ ad valorem duty system 从价税制
~JBQjb] ad valorem fee 从价费
v[~ U*#i ad valorem tariff 从价关税
wlkS+$< additional allowance 额外免税额
1*=[%
d7 additional amount for unexpired risk 未过期风险的额外款额
Q}1PPi, additional assessable profit 补加应评税利润
.&L#%C additional assessment 补加评税
i/WYjo additional commitment 额外承担
*ZY{^f additional commitment vote 额外承担拨款
3<Cd>o. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M.t5,NJ additional dependent parent allowance 供养父母额外免税额
c[Y7tj%y additional provision 额外拨款
O[-wm;_(=* additional stamp duty 附加印花税
H p1cVs additional tax 补加税罚款;补加税款
T$'Ja'9Kj Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
VGe/;&1h adjudged bankrupt 被裁定破产
|&C.P?q adjudicated bankrupt 裁定破产人
[y'jz~9c adjudication fee 裁定费;评定印花税额手续费;评估契据费
9}": }! adjudication of bankruptcy 裁定破产;宣告破产
fE M8/bhq adjudication of insolvency 裁定无力偿还债务
fPspJug adjusted actual 经调整的实数;调整后的实数
Q PGssQR6 adjusted current assets 经调整的流动资产;调整后的流动资产
HeR-;L adjusted figure 经调整的数字;调整后的数额
J4x1qY)Y&v adjusted liabilities 经调整的负债;调整后的负债
56L>tP adjusted loss 经调整的亏损;调整后的亏损
##FN0|e& adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
O/Da8#S< adjusted profit 经调整的利润;调整后的利润
<iL+/^# adjusted surplus 经调整的盈余额;调整后的盈余额
m-;u]X=a adjusted value 经调整的价值;调整后的价值
B-Fu/n adjustment 调整;修订;理算〔保险〕
;;UvK
v adjustment centre 调剂中心
lMlXK4- adjustment lag 调整过程的时间差距;调整时差
=WN6Fj` adjustment mechanism 调整机制
JP[BSmhAV adjustment of loss 亏损调整
kkqrlJO| adjustment process 调整过程;调整程序
Prr<:q adjustment range 调整幅度
a-O9[?G/x administered exchange rate 受管制汇率
Q%@l`V)Rs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8 v&5)0u administration expenses 行政费用
x!Wl& administration fee 手续费;行政费
5vY1 XZt{ administration in bankruptcy 破产管理
U^Hymgb% administration order 遗产管理令
\alRBH qE administrator 管理人;遗产管理人
"IB)=Hc administrator of the estate 遗产管理人
/X8b=:h admission of debt 债项承认书
}!B<MGBd admission of proof 接纳债权证明
C[wnor! advance 放贷款项;垫付款项;预支款项;预付款项
sHAzg^n}r advance account 暂支帐目;预付款帐户
"< [D1E\ advance compensation 预付补偿金
Tqm9><!r advance from shareholder 股东垫款
@8Co5`CVl advance pending reimbursement 预支以待日后付还
>)!"XFbb advanced economy 先进经济体系
t7n*kiN<q advancement 预付;预付财产
haB$W 4x advances warrant 垫款令
|QXW$ advancing 贷出
EjvxfqPv adverse balance 逆差
^W'\8L adverse exchange 逆汇
2W|j
K advertisement addressed to shareholders 在报章刊登的致股东通告
%B#Ewt@[ advice for collection 托收通知书
m3.d!~U\ advice of drawing 提款通知书;汇票通知书
&oNy~l
o advice of payment 付款通知
P3(u+UI3 Advisory Committee [Securities and Futures Commission]
?EKYKLwr 谘询委员会〔证券及期货事务监察委员会〕
pNE!waR> Advisory Committee on Diversification 经济多元化谘询委员会
'0w'||#1 affidavit 誓章;遗产申报誓章
$] w&`F- affidavit of no receipt 述明无收款的誓章
eK`n5Z&Y\ affiliate 联号;联营公司;附属公司
,TP^i 0 affiliated company 附属公司;联号;联营公司
e8P
|eK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~D
5'O^ affordability 负担能力
[f^~Z'TIN/ African Development Bank [AfDB] 非洲开发银行
b)
.@ xS after-acquired property 事后取得的财产
&W }ooGg after-hours dealing 市后交易
AnI ENJ after-tax profit 税后盈利;税后利润;税后溢利
G+}|gG8 agency agreement 代理协议
X%39cXM C agency expenses 代理机构的开支
Hn:%(Rg=aW agency fee 代理费
XPb7gd"%W Agency Law 《代理法》
:*@=px agent 代理人;承销人
C9({7[k^% agent of company 公司代理人
hX~IZ((Hi8 agent's fee 代理人费;经纪费
q!}&<w~| aggregate 总计;总数;总体数字
5Ss=z aggregate amount 总款额;总额
2 }+V3/ aggregate assets and liabilities 总体资产与负债
m<r.sq&; aggregate at constant price 按固定价格计算的总体数字
oDA1#- aggregate demand 总需求
aS:17+! aggregate gross position 总持仓量
`W{Ye=|[d# aggregate limit 总限额
}1epn#O_4 aggregate of salaries tax 合计薪俸税
BxlpI[yWq aggregate performance 总体表现;总体业绩
nqy\xK#.^ aggregate supply 总体供应
O!uX:TE|Q aggregate surplus 总盈余
Mx[tE?!2 aggregate total 整体总额
AVHn7olG aggregate value 总值;合计价值
Kkdd }j aggregated basis 合计基准
L,Uqt, aggregated net chargeable income 合计应课税入息实额
v;{s@CM m aggregation 合并计算;合计;总和
oZP:}= F aggregation of incomes of husband and wife 夫妇入息合并计算
eEupqOF*:W aggregation of property 财产的总和
g9p#v$V agio 差价;贴水
\ tU91VIj 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》
1+Ja4`o,iS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0=7C-A1(D 《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》
l$MX\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p4|:u[:& 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Nqewtn9n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
L}x"U9'C 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;k!bv|>n agreement for a settlement 授产协议
V=.lpj9m agreement for assignment 转让协议
aCy2.Qn agreement for sale 售卖协议;买卖协议
naM4X@jl agreement for sale and purchase 买卖协议
rVFAwbR agreement for the payment of interest 支付利息协议
N!r@M." agreement for the repayment of money 还款协议
e-\J!E'1F agreement of reinsurance 再保险协议
,,b_x@y* Agricultural Bank of China 中国农业银行
980[]&( air passenger departure tax 飞机乘客离境税
I6h{S}2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]-["sw airport tax 机场税
^vJ08gu_W alcohol duty 酒精税
3v5]L3 alienation 让与;让渡;转让
&c?-z}=G alimony 生活费;赡养费
\MX>= All Ordinaries Index [AOI] 所有普通股指数
y7$e7~}/ all risks 全险;综合险
3mpEF<z All Sales Record for Stock Market 《股票市场成交报告》
HI)ks~E/ Allied Capital Resources Limited 新联财务有限公司
bWG}>{fj all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*>zr'Tt,W allocation letter 拨款信件
y}nM'$p allocation of fund 分配款项;预留款项
S\s1}`pNm allocation of profit 利润分配;溢利分配
]p@7[8} allocation warrant 拨款令
,7k)cNstW allotment 分配;配股
^cBA8 1 allotment notice 股份配售通知;配股通知
xw]Zo<F allotment of shares 股份分配
w,9$*=k
allowable 可获宽免;免税的
.\LWV=B allowable business loss 可扣除的营业亏损
[m!$01= allowable expenses 可扣税的支出
Wvmf[!V; allowance 免税额;津贴;备抵;准备金
2u/(Q># allowance for debts 债项的免税额
]={:VsnL allowance for depreciation by wear and tear 耗损折旧免税额
4?1Ac7bE allowance for funeral expenses 殡殓费的免税额
-9vAY+s. allowance for inflation 为通货膨胀而预留的款项;通胀准备金
+2MsyA?6_ allowance for repairs and outgoings 修葺及支出方面的免税额
nEyPNm) allowance to debtor 给债务人的津贴
NNb17=q_v alteration of capital 资本更改
HO}aLp alternate trustee 候补受托人
'+Ts IJh amalgamation 合并
C&K%Q3V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rh/3N8[6 ambit of charges 征税范围;收费范围
XNd:x{ amended valuation 经修订的估值
ayHI(4!$j American Commodities Exchange 美国商品交易所
|]Pigi7y- American Express Bank Limited 美国运通银行
1m|1eAGS{ American Stock Exchange 美国证券交易所
<`~]P$ amortization 摊销
"EQ}xj amount due from banks 存放银行同业的款项
Vr`UF0_3q amount due from banks abroad 存放海外银行同业的款项
QWxCNt:^? amount due from holding companies 控股公司欠款
cSoZq4 amount due from local banks 存放本港银行同业的款项
,1RW}1n amount due to banks 银行同业的存款
Su-LZ'C\ amount due to banks abroad 海外银行同业的存款
Y=/HsG\W] amount due to holding companies 控股公司存款
!\RR UH* amount due to local banks 本港银行同业的存款
rXo,\zI;u^ amount due to outport banks 外埠银行同业的存款
`Nc3I\tCM amount for note issue 发行纸币的款额
I&1h/ amount of bond 担保契据的款额
~+V]MT amount of consideration 代价款额
SL>>]A,E<` amount of contribution 供款数额
$bD 3 amount of indebtedness 负债款额
ZO
W{rv] amount of principal of the loan 贷款本金额
-GH#nF3G amount of rates chargeable 应征差饷数额
=KMd! $J\ amount of share capital 股本额
/Y|9!{. amount of sums assured 承保款额
pcoJ\&&W amount of variation 变动幅度
/QD}_lh;, amount of vote 拨款数额
0 l
G\QT amount payable 应付款额
^kt#[N amount receivable 应收款额
DZ(e^vq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X}h{xl analysis 分析
c|hKo[r) ancillary risk 附属风险
wF$8#= annual account 周年帐目;周年帐目报表;年度决算;年结
3sHC1+ annual accounting date 年结日期
HOtays,#<} annual allowance 每年免税额;年积金;年度津贴;年津
daY^{u3 annual balance 年度余额
E':y3T@." annual disposable income 每年可动用收入
g6;O)b annual estimates 周年预算
nu4GK}xI annual fee 年费
H /*^$>0Uo annual general meeting 周年大会
Op\l annual growth rate 年增率;每年增长率
BY32)8SH annual long-term supplement 长期个案每年补助金
/p?h@6h@y annual pensionable emolument 可供计算退休金的年薪
R8O<}>3a annual report 年报
~$YFfv>
Annual Report on the Consumer Price Index 《消费物价指数年报》
:q0C$xF annual return 周年报表;周年申报表;每年报税表格
w'?uJW Annual Return Rules 《周年报表规则》
Y&]pC annual review of consumer prices 每年消费物价回顾
AbcmI*y annual roll-forward basis 逐年延展方式
,Es5PmV@$% annual salary 年薪
I]jVnQ>& annual statement 年度报表;年度决算表
/vwGSuk._ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}NiJDs annuitant 年金受益人
onHUi]yYu{ annuity 年金
WVf;uob{ annuity contract 年金合约
f*bs{H'5 annuity on human life 人寿年金
33s.p' antecedent debt 先前的债项
`+k&]z$m ante-dated cheque 倒填日期支票
\CX`PZ>< anticipated expenditure 预期开支
adHHnH`, anticipated net profit 预期纯利
_+.z2} M anticipated revenue 预期收入
b?h"a<7 anti-inflation measure 反通货膨胀措施
r6*0H/* anti-inflationary stance 反通货膨胀立场
i,$*+2Z apparent deficit 表面赤字
D{PO!WzW apparent financial solvency 表面偿债能力
/$/\$f$ apparent partner 表面合伙人
Z:u7`% application for personal assessment 个人入息课税申请书
Q0Dw2>~_K application of fund 资金应用
:
R.,<DQM application to release as liquidator and to destruct the books of accounts and documents
%~}9#0h) 申请免除清盘人职务及毁灭帐簿与文件
`SFI\Y+WDT appointed actuary 委任精算师
7?Xfge%\ appointed auditor 委任核数师;委任审计师
e9o(hL appointed trustee 委任的受托人
i*nNu-g appointer 委任人
!NZFo S~ apportioned pro rata 按比例分摊
oT_k"]~Q~2 apportionment 分配;分摊
6*tI~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\62|w HX apportionment formula 分摊方程式
OI::0KOv apportionment of estate duty 遗产税的分摊
^#vWdOlt appraisal 估价;评估
C(xdiQJh appreciable growth 可观增长
h9 [ov) appreciable impact 显着影响
ZYc)_Og appreciable increase 可观增长
Pdrz lu appreciation 增值;升值
\; $j
"i& appreciation against other currencies 相对其他货币升值
kYmkKl_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
zl4Iq+5~6Q appreciation tax 增值税
W5HC7o\4 appropriation 拨款;拨用;拨付
<G}>Gk8x appropriation account 拨款帐目
'!b1~+PV Appropriation Bill 拨款法案
Q<w rO appropriation-in-aid system 补助拨款办法
=uMoX
- approved assets 核准资产
HwiG~'Ah9 approved basket stock 认可一篮子证券
SI4M<'fK approved budget 核准预算
o%RyE]pw, approved charitable donation 认可慈善捐款
G\ru% approved charitable institution 认可慈善机构
svHs&v approved currency 核准货币;认可货币
Ycn*aR2 approved estimates 核准预算
n;/yo~RR approved estimates of expenditure 核准开支预算
S^a")U4 approved overseas insurer 核准海外保险人
z;2kKQZm approved overseas trust company 核准海外信托公司
F3;UH%L1 approved pooled investment fund 核准汇集投资基金
8! pfy" approved provident fund scheme 认可公积金计划
cRI&cN"o approved provision 核准拨款
9p9:nx\ approved redeemable share 核准可赎回股份
f*aYS approved regional stock 认可地区性证券
./rNq!*a approved retirement scheme 认可退休金计划
||0mfb approved subordinated loan 核准附属贷款
SB:-zQ5 arbitrage 套戥;套汇;套利
kOs_] arbitrageur 套戥者;套汇者
@m<xpel arbitrary amount 临时款项
3l-8TR arrangement 措施;安排;协定
<;=?~QK%- arrears 欠款
W(9-XlYKE arrears of pay 欠付薪酬
=M*31>"I0 arrears of revenue 逾期未收税款;逾期未收的帐项
E}b"
qOV articles of association 组织章程;组织细则;组织章程细则
3.xsCcmP Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
L:}hZf{p* ascertainment of profit 确定利润
(w6 024~ "Asia Clear" “亚洲结算系统”
6Y`eYp5A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6L}$R`s5H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OLXG0@ Asian Development Fund [ADF] 亚洲发展基金
,1a6u3f, Asian dollar bond 亚洲美元债券
18zv]v
% Asian dollar market 亚洲美元市场
1I<fp $h Asian dollar rate 亚洲美元利率
u?&P6|J& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S)>L 0^M1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;mjk`6p asked price 沽盘;喊价;索价;卖方报价
j[F\f> assessable income 应评税入息
l*e*jA_>:7 assessable loss 应评税亏损
sV%<U-X assessable profit 应评税利润
|p-, B>p! assessable value 应评税值
to|O]h2*U2 assessed profit 估定利润
O>IY<]x>L assessed value 经评估价值
`gDpb.=Y assessment 评税;评定;估价;评税单
J4;w9[a$ assessment number 评税编号;估价编号
SRRqIQz assessment of additional tax 补加税评税
:54ik,l assessment of performance 业绩评估;实绩评价
LkK%DY Assessor 评税主任
O@ F0UM`! asset price bubbles 资产价格泡沫
AVF(YD<U asset-backed securities 具资产保证的证券
B8:G1r5G/ assets accretion 资产增值
gp`$/ci assets and liabilities 资产与负债
~a^mLnY@ assets betterment statement 资产递增表;资产改进表
*GH`u*C_ assets lending 实物放款;有抵押贷款
f(6`5/C assets of the company passing on the death 死者去世时转移的公司资产
/q^)thJ~ assets pledged as security for liabilities 用作负债抵押的资产
$BXZFC_1S assets portfolio 资产投资组合
#.'0DWT\- assets price 资产价格
!D!~4h) assets quality 资产质素
wqk D assets realization 资产变现
%iPWg assets refinancing arrangement 资产再集资安排
nQy.?*X assets securitization 资产证券化
idPx!
fe assets situated outside Hong Kong 在香港以外地方的资产
A,Wwt
[Qw assets stripping 削减资产;拆卖资产
;6KcX \g- assets value 资产值
"v@Y[QI assignee 承让人
lmi,P-Q assignment 转让;转让书;转让契
z"Miy assignment of interest 权益转让
~:'tp28? assignment of letters patent and trade mark 专利证书及商标转让
U0 nSI assignment of property 物业转让;物业转让书
;wK; assignment right 转让权
MxQhkY-= assignor 转让人
Ye% e! associate 有联系的人;有关连人士;相联者;合伙人;联系人
ikX"f?Q;S2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
{p[{5k 0 associate member 附属会员
9~n`6;R associated body corporate 相联法人团体
sC1Mwx associated company 相联公司;联属公司
eyUguA<lK\ associated corporation 相联法团
N?hQ53#3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
* ?x$q/a 公认会计师公会〔英国〕
zl^ %x1G Association of Futures Exchange Brokers 香港期货经纪协会
&kUEnwQ- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
duFVh8 association of underwriters 承保人组织
=PYfk6j9 assumption of control 接管
=.a} assurance 担保;保险;转易;转易书
RtO3!dGT. assurance of interest 权益的转易
+pXYBwH
7Q at 19XX price 按一九XX年价格计算
|;sL*Vr at a discount 按赔价计算;按贴水价格计算;打折扣
f>!)y- 7 at a premium 按溢价计算;按升水价格计算
c<bV3, at call 通知付款;按通知
U*(/eEtd- at constant market price 按固定市价计算
c%+/TO at constant price 按固定价格计算
uatY:GSR at cost 按成本计算
)eIC5>#. at current market price 按当时市价计算;按现时市价计算
`@TWZ%f6 at current price 按当时价格计算;按现时价格计算
d9e_slx at factor cost 按要素成本计算;按生产要素成本计算
Q]$gw,H"6 at money-of-the-day price 按付款当日价格计算
v3O+ ;4 at or better 按指定或较佳价位〔买卖指令〕
7^)8DwAl at par 按面值计算;平价
-<H\VT%98 at sight 见票即付
bi/ AQ^ at the close 按收市盘
FnxPM`Zx at the opening 按开市盘
QOiPDu=8z attestation 见证;见证条款
v=5H,4UMA at-the-money option 平价期权
HVjN<H IqM attorney 受权人;受托代表人
Pt5"q3ec{T attornment 新拥有人承认书
G5*"P!@6 attributable profit 可归属利润
2^ uP[ attributable share value 可归属股份价值
7.)kG}q] Auckland Stock Exchange 奥克兰证券交易所
J>Pc@,y auction 拍卖
D+#OB|&Dn auctioneer 拍卖商
yC \dM1X audit 审计;核数
A.tXAOM(VW Audit Commission 审计署
7>.d*?eao\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:j^IXZW 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
2qd5iOhX+ audit review 帐目审查
[x{z}rYH Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,+2!&"zD audited account 审计帐目;经审计的帐目
ncTPFv
H5 audited annual account 经审计的周年帐目
wN
NXUW audited balance sheet 经审计的资产负债表
@=_4i&]$ auditor 核数师;核数主任;审计师
wnUuoX( auditor's certificate 核数师证明书;审计师证明书
,5V w^@F auditor's report 核数师报告;审计师报告
|"}oGL6- Aussie bond 澳元债券
Ey|{yUmU+ austerity budget 紧缩预算
HQ /D )D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4g4[n7 Australia All Ordinaries Index 澳洲所有普通股票指数
_D+pJ{@W Australian Dollar [AUD] 澳元
{g9*t}l4 Australian Options Market 澳大利亚期权市场
9*~bAgkWI Australian Securities Commission 澳洲证券事务监察委员会
I]GGmN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!0-KB# Australian Stock Exchange 澳大利亚证券交易所
E' -lpE Austrian Schilling [ATS] 奥地利先令
Ic2Q<V}oq authentication 认证;鉴证
/cHUqn30a authority to purchase 委托购买证;委购书
\k4tYL5 authorization 认可;核准;授权;授权书
JuW"4R authorization by direction 指示授权
Gh%R4)} authorization by instruction 指令授权
tTEw"DL_- authorization by warrant 令状授权
=csh=V@s authorization of unit trust 单位信托的认可
H4B|c42 authorized agent 指定代理人
F$/7X~* authorized capital 法定资本
f \ E9u} authorized clerk 出市员
8c`EB-y authorized dealer 认可交易商
[#@\A]LO authorized financial institution 认可财务机构
i+q tL3 authorized fund 认可基金
:;
z]:d authorized fund house 获授权的基金公司;认可基金公司
,J6t
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YCl&}/.pA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E)3Ah! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ZLDO&} authorized insurer 获授权保险人;获认可承保人
"DO|B=EejP authorized investment 特准投资项目
|N5r_V authorized person 获授权人
Bnp\G h authorized representative 获授权代表
UuS6y9@v authorized share capital 法定股本
dNu?O>= automated quotation system 自动报价系统
joz0D!-"# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2dsXG$-W2 自动交易系统〔香港期货交易所有限公司〕
=jEVHIYt automatic adjustment mechanism 自动调整机制
^[x6p}$ automatic adjustment system 自动调整系统
Ab
#}BHI Automatic Clearing House 自动票据交换所
S>Z07d6 & automatic exchange rates accumulation system 自动化汇率累集系统
g^l~AR Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E3hXs6P automatic teller machine [ATM] 自动柜员机
o75l&` autopay 自动转帐
_V`F_C\\# available assets 可用资产
HPMj+xH available fiscal reserve 现存财政储备
Ec9%RAxl available profit 可用利润
4A0v>G`E*# Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
>sjvE4s average 平均;平均数;海损
j>8S,b=% average basic salary 平均基本薪金
sU(<L0 average consumer expenditure 平均消费开支;一般消费开支
a B$x(8pP@ average cost 平均成本
DD5cUlOSu average cost of land production 增辟土地平均成本
r2%Qk average daily turnover 平均每日成交额
>P+oNY average daily wage rate 平均每日工资率
%i6/=
'u average expenditure pattern 平均开支模式
EtnuEU average growth rate 平均增长率
l{I.l average net fixed assets 固定资产平均净值
/IQ$[WR cx average of relatives 相对价格平均数
IM$ d~C average price 平均价格
Wr3z%1 average propensity to consume 平均消费倾向;一般消费倾向
P b-4$n2c average propensity to save 平均储蓄倾向;一般储蓄倾向
=;"e Z average rate 平均率
W7W(jMH average revenue 平均收入;平均收益
BZQ"[-V{ average stock 平均库存;平均存货
M
~;]d average yearly rent 平均年租
H Y~[/H+: avoidance of double taxation 避免双重课税
-zg 6^f_pW avoidance of tax 避税