A:
2(/g} A share A股;甲类股份
ezPz<iZ\N abatement of tax 减税;减扣免税额
,\qs4& ABN AMRO Bank N.V. 荷兰银行
;]_o4e6\p above-the-line expenditure 线上项目支出;经常预算支出
?. D3'qv above-the-line receipt 线上项目收入;经常预算收入
=zyC-;r! ABSA Asia Limited 南非联合亚洲有限公司
5Kkdo!z absolute change 绝对数值变更
V*W;OiE_3 absolute expenditure 实际开支
3> Y6) absolute guideline figure 绝对准则数字
H@ t'~ZO absolute interest 绝对权益
o1<_fI absolute order of discharge 绝对破产解除令
hGiz)v~ absolute profit margin 绝对利润幅度
%'[&U# - absolute value 实值;绝对值
/~^rr
f absolutely vested interest 绝对既得权益
Uh][@35 p absorbed cost 已吸收成本;已分摊成本
'Y]mOD^p absorption 吸收;分摊;合并
}fKSqB]T- absorption rate 吸收率;摊配率;分摊率
"_`F\DGAZu ACB Finance Limited 亚洲商业财务有限公司
F$[ U|%* acceptable form of reciprocity 合理的互惠条件
^$t7+g acceptable rate 适当利率;适当汇率
.w]GWL acceptance agreement 承兑协议
q`pP$i: acceptance for honour 参加承兑
lGVEpCS} acceptor 承兑人;接受人;受票人
P{u0ftyX} acceptor for honour 参加承兑人
9]e V?yoA8 accident insurance 意外保险
gCxAG Accident Insurance Association of Hong Kong 香港意外保险公会
X,LD accident insurance scheme 意外保险计划
1bH;!J accident year basis 意外年度基准
w+N> h;j accommodation 通融;贷款
X=>=5' accommodation bill 通融票据;空头票据
%*\es7m} accommodation party 汇票代发人
&B|D;|7H account balance 帐户余额;帐户结余
zD<or&6 account book 帐簿
)HvnoUO0 account collected in advance 预收款项
$jg*pmR- account current book 往来帐簿
;INW`b~ account of after-acquired property 事后取得的财产报告
AZmb!}m+d account of defaulter 拖欠帐目
O9r>E3-q account payable 应付帐款
SCz(5[MZJ account payee only [A/C payee only] 只可转帐;存入收款人帐户
2Y7)WPn account receivable 应收帐款
D&S26jrZ account receivable report 应收帐款报表
#
0Lf<NZ account statement 结单;帐单;会计财务报表
;s52{>&F] account title 帐户名称;会计科目
9k 6r_G" accountant's report 会计师报告
/IsS;0K%L Accountant's Report Rules 会计师报告规则
i@4~.iZ8 accounting and auditing procedure 会计与审计程序;会计与核数程序
=MvjLh"s Accounting Arrangements 《会计安排》
,~"$k[M accounting basis 会计基础
f/V
2f]. accounting by Official Receiver 破产管理署署长呈交的帐目
7P9=)$(EH Accounting Circular 《会计通告》
1Uqu>' accounting class 会计类别
L@gWzC~?Q accounting date 记帐日期;会计结算日期
LU9A# accounting for money 款项核算
6qaulwV4t Accounting Officer 会计主任
ndeebXw* accounting period 会计报告期;会计期
46 PoM accounting policy 会计政策;会计方针
39=1f6I1 accounting practice 会计惯例
:duo#w"K accounting principle 会计准则
gmm|A9+tv accounting record 会计记录
>Bgw}PI accounting report 会计报告
kSDZZx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]Oif|k`{ Accounting Society of China 中国会计学会
\.3D~2cU accounting statement 会计报表
q#8 [ accounting system 会计制度;会计系统
0q'w8]m accounting transaction 会计事项;帐务交易
=XY\iV1J* accounting treatment 会计处理
qBCK40 accounting year 会计年度
zF`c8Tsx]) accretion 增值;添加
rf$X>M=G accrual 应计项目;应累算数目
%wSj%>&-R accrual basis 应计制;权责发生制
cra+T+|>Kc accrual basis accounting 应计制会计;权责发生制会计
U\R}`l accrue 应累算;应计
kP?KXT3y accrued benefit 应累算利益
et }T%~T accrued charges 应计费用
[AW"
D3 accrued cumulative preference share dividend 应累算的累积优先股股息
]Ei0d8Uo accrued expenses 应累算费用
V#`fs|e;y accrued interest payable 应付利息;应计未付利息
sxt-Vs7+6 accrued interest receivable 应收利息;应计未收利息
*;Ed*ibf accrued right 累算权益
DrO2 y accruing profit 应累算的利润
?! `=X>5 accumulated fiscal reserve 累积财政储备
s%W<dDINl accumulated profit 累积利润;滚存溢利
sx`O8t accumulated reserve 累积储备
QV&D l_ accumulation of surplus income 累积收益盈余
67VT\f acquired assets 既得资产
di>cMS 4 c acquisition 收购;购置;取得
L*~J%7 acquisition cost 购置成本
19j+lCSvH acquisition expenses 购置费用
1+U acquisition of 100% interest 收购全部股权
T16{_ acquisition of control 取得控制权
/, ! B2 acquisition of fixed assets 购置固定资产
kJ Mf acquisition of shell “买壳”
Ba/Yl acquisition price 收购价
~>+]%FPv act of God 天灾
u6bXv( acting partner 执事合伙人
aG92ay active market 买卖活跃的市场;交投畅旺的市场;旺市
afb+GA! active partner 积极参与的合伙人
x*Y@Q?`>5W active trading 交投活跃
a$Cdhx! actual circulation 实际流通
|lkNi actual cost 实际成本
q@xBJ[IM actual expenditure 实际开支;实际支出
HdPoO; actual income 实际入息;实际收入;实际收益
0JJS2oY/ actual market 现货市场
1Q.\s_2 actual price 现货价;实际价格
XGkkB actual profit 实际利润
cwL1/DGDB actual quotation 实盘;实际价位;实际报价
!ki.t actual year basis 按实际年度计算
%C=]1Q=T) actuals 实货
|e2be1LD actuarial investigation 精算调查
[NTtz
<i@ actuarial principle 精算原则
:P(K2q3 actuarial report 精算师报告
&Ky_v^ Actuarial Society of Hong Kong 香港精算学会
4`8< actuarial valuation 精算师估值
r!{LLc}> actuary 精算师
hc'-Dh ad referendum agreement 暂定协议;有待覆核的协定
6A=8+R'`F ad valorem duty 从价税;按值征税
1M}&Z H ad valorem duty system 从价税制
:G<E^<M\)^ ad valorem fee 从价费
!1G ."fo ad valorem tariff 从价关税
(1NA additional allowance 额外免税额
$VxA0
=ad additional amount for unexpired risk 未过期风险的额外款额
PfZ+PqS additional assessable profit 补加应评税利润
?:L:EW8 additional assessment 补加评税
mb!9&&2-t additional commitment 额外承担
I*`* Q$ additional commitment vote 额外承担拨款
8{Fsm;UsY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
dH^ <t,v additional dependent parent allowance 供养父母额外免税额
,-OCc!7K additional provision 额外拨款
;ji pe3LU additional stamp duty 附加印花税
xQ'2BAEa additional tax 补加税罚款;补加税款
\l@,B +) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
xu'yVt9RC adjudged bankrupt 被裁定破产
Y)}Rb6qGW adjudicated bankrupt 裁定破产人
s$a09x adjudication fee 裁定费;评定印花税额手续费;评估契据费
Bdu&V*0g adjudication of bankruptcy 裁定破产;宣告破产
{je-I9%OK adjudication of insolvency 裁定无力偿还债务
Qr$;AZ G adjusted actual 经调整的实数;调整后的实数
RJ$7XCY%`* adjusted current assets 经调整的流动资产;调整后的流动资产
FSRj4e1y1 adjusted figure 经调整的数字;调整后的数额
+r<0zh,n. adjusted liabilities 经调整的负债;调整后的负债
[o<VVtB.Gk adjusted loss 经调整的亏损;调整后的亏损
tyDM'|p adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
'gt-s547 adjusted profit 经调整的利润;调整后的利润
I'@Ydt2 adjusted surplus 经调整的盈余额;调整后的盈余额
Q(\4]i< S adjusted value 经调整的价值;调整后的价值
Rv/Bh<t adjustment 调整;修订;理算〔保险〕
kWrp1` adjustment centre 调剂中心
Usta0Ag adjustment lag 调整过程的时间差距;调整时差
uZ=NSbYsA adjustment mechanism 调整机制
H/"lAXfb adjustment of loss 亏损调整
gc?#pP adjustment process 调整过程;调整程序
3dDX8M? adjustment range 调整幅度
"hdvHUz administered exchange rate 受管制汇率
~wVd$%7` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9,^_<O@Q administration expenses 行政费用
d%0~c'D8a administration fee 手续费;行政费
MX ;J5(Ae administration in bankruptcy 破产管理
\~5C7^_ administration order 遗产管理令
S*sT] J`! administrator 管理人;遗产管理人
!Lh^oPT"I administrator of the estate 遗产管理人
DzheoA-+L' admission of debt 债项承认书
XyOl:>%L!P admission of proof 接纳债权证明
%DQhM ,c@ advance 放贷款项;垫付款项;预支款项;预付款项
V3ndV-uQE advance account 暂支帐目;预付款帐户
RTFZPq84 advance compensation 预付补偿金
]7Z{ 8)T advance from shareholder 股东垫款
H`geS advance pending reimbursement 预支以待日后付还
>|Cw\^ advanced economy 先进经济体系
W
mm4hkf advancement 预付;预付财产
%.z,+Zz? advances warrant 垫款令
-> J_ ~ advancing 贷出
&EpAg@9! adverse balance 逆差
CQpCS_M adverse exchange 逆汇
DSj(]U~r advertisement addressed to shareholders 在报章刊登的致股东通告
UYz0PSV=. advice for collection 托收通知书
i>joT><B advice of drawing 提款通知书;汇票通知书
z-c}NdW advice of payment 付款通知
N72Yq)( Advisory Committee [Securities and Futures Commission]
MG?0>^F 谘询委员会〔证券及期货事务监察委员会〕
}E7:ihy Advisory Committee on Diversification 经济多元化谘询委员会
ai0Ut affidavit 誓章;遗产申报誓章
+nT'I!// affidavit of no receipt 述明无收款的誓章
R9!Uo affiliate 联号;联营公司;附属公司
G!XIc>F* affiliated company 附属公司;联号;联营公司
MBXBog7U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JO@|*/mL affordability 负担能力
)nd\7|5# African Development Bank [AfDB] 非洲开发银行
@l0|*lo% after-acquired property 事后取得的财产
.T*GN|@$! after-hours dealing 市后交易
XB[<;*Iz after-tax profit 税后盈利;税后利润;税后溢利
0j_bh,zG# agency agreement 代理协议
8O"U 0 agency expenses 代理机构的开支
nIvJrAm4k agency fee 代理费
Z'k|u4ZC Agency Law 《代理法》
5H9r=a agent 代理人;承销人
d|iy#hy"_ agent of company 公司代理人
Q*XE
h agent's fee 代理人费;经纪费
8+Td-\IMk aggregate 总计;总数;总体数字
{vE(l' aggregate amount 总款额;总额
4);)@&0Md~ aggregate assets and liabilities 总体资产与负债
B7Tk4q\;Q aggregate at constant price 按固定价格计算的总体数字
. ]8E7 aggregate demand 总需求
Gxax2o aggregate gross position 总持仓量
sk|=% }y aggregate limit 总限额
2+Wzf)tB aggregate of salaries tax 合计薪俸税
^Eo=W/
aggregate performance 总体表现;总体业绩
;zdxs'hJ aggregate supply 总体供应
s-ZI
^I2\ aggregate surplus 总盈余
K2<~(78C aggregate total 整体总额
e9E\% p aggregate value 总值;合计价值
l)-Mq@V aggregated basis 合计基准
&k8vWXMGk% aggregated net chargeable income 合计应课税入息实额
w;e(Gb%9 aggregation 合并计算;合计;总和
A4QcQ" aggregation of incomes of husband and wife 夫妇入息合并计算
&,.Y9;
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Ei2%DMN7) agio 差价;贴水
O,.!2wVrN Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
I_q~*/<h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
')N{wSM9Ft 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
A$WZF/x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~xIjF1Z 《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》
LA[g(i 7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jp+_@S> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Pe2w sR"_U agreement for a settlement 授产协议
9*:gr#(5 agreement for assignment 转让协议
(7DXRcr< agreement for sale 售卖协议;买卖协议
5ZY)nelc agreement for sale and purchase 买卖协议
_xLHrT!y agreement for the payment of interest 支付利息协议
X1vNF|o~ agreement for the repayment of money 还款协议
HBB{m agreement of reinsurance 再保险协议
k'X;ruQ:tF Agricultural Bank of China 中国农业银行
>Ng)k]G air passenger departure tax 飞机乘客离境税
5%}wV,Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j:bgR8%e airport tax 机场税
g`>og^7g alcohol duty 酒精税
&Z^l=YH, alienation 让与;让渡;转让
Em7 WDu0 alimony 生活费;赡养费
J# kl
7 All Ordinaries Index [AOI] 所有普通股指数
vJ`.iRU| all risks 全险;综合险
.O0O-VD+a All Sales Record for Stock Market 《股票市场成交报告》
9GdB#k6W` Allied Capital Resources Limited 新联财务有限公司
4m-I5!=O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8by@iQ allocation letter 拨款信件
Y$-3v. allocation of fund 分配款项;预留款项
D?M!ra allocation of profit 利润分配;溢利分配
xE-7P|2 allocation warrant 拨款令
?U7) XvQ allotment 分配;配股
aTzDew allotment notice 股份配售通知;配股通知
_P?\.W@ allotment of shares 股份分配
x#C@8Bxq= allowable 可获宽免;免税的
:|1.seLQ allowable business loss 可扣除的营业亏损
Q# ?wXX47 allowable expenses 可扣税的支出
M=]5WZO~A allowance 免税额;津贴;备抵;准备金
X_$a,"'~) allowance for debts 债项的免税额
;
"3+YTtp allowance for depreciation by wear and tear 耗损折旧免税额
~np,_yI allowance for funeral expenses 殡殓费的免税额
^S#t|rN
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
G9g6.8*& allowance for repairs and outgoings 修葺及支出方面的免税额
`8\Ja$ = allowance to debtor 给债务人的津贴
/VHi> alteration of capital 资本更改
H UWxPIu alternate trustee 候补受托人
NcM>{{8 amalgamation 合并
bY~@}gC**@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[/RM=4Nh5 ambit of charges 征税范围;收费范围
!q"CV amended valuation 经修订的估值
)$Z(|M4 American Commodities Exchange 美国商品交易所
P;]F=m+*V American Express Bank Limited 美国运通银行
_DP|-bp D American Stock Exchange 美国证券交易所
~svO*o Wa amortization 摊销
A4mSJ6K] amount due from banks 存放银行同业的款项
OJb*VtZz5R amount due from banks abroad 存放海外银行同业的款项
k#:2'!7G amount due from holding companies 控股公司欠款
(5$ZvXx?} amount due from local banks 存放本港银行同业的款项
AD('=g J amount due to banks 银行同业的存款
/( 6|{B amount due to banks abroad 海外银行同业的存款
W
>(vYU amount due to holding companies 控股公司存款
sn{A wF% amount due to local banks 本港银行同业的存款
%}>dqUyQ amount due to outport banks 外埠银行同业的存款
Wd(86idnc amount for note issue 发行纸币的款额
}vt%R.u amount of bond 担保契据的款额
efz&@|KR amount of consideration 代价款额
G&f7+e amount of contribution 供款数额
YH:8<O,{- amount of indebtedness 负债款额
FnHi(S|A amount of principal of the loan 贷款本金额
$A<ESfrs amount of rates chargeable 应征差饷数额
AKu_~bTk amount of share capital 股本额
=sOo:s amount of sums assured 承保款额
&GWkq> amount of variation 变动幅度
hF&}lPVtv amount of vote 拨款数额
P(omfD4 amount payable 应付款额
`xKFqx:e amount receivable 应收款额
)yxT+g2! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IJU0[EA]F analysis 分析
H]#Rg`~n ancillary risk 附属风险
l)+:4N?iVv annual account 周年帐目;周年帐目报表;年度决算;年结
.>6 Wv0 annual accounting date 年结日期
EqM;LgE= annual allowance 每年免税额;年积金;年度津贴;年津
F: 37MUQi annual balance 年度余额
2)/NFZ annual disposable income 每年可动用收入
bb=uF1 annual estimates 周年预算
F#+ .>!
annual fee 年费
X21dX`eMN annual general meeting 周年大会
HT`1E0G8) annual growth rate 年增率;每年增长率
oYM,8 K annual long-term supplement 长期个案每年补助金
>E"9*:.^a annual pensionable emolument 可供计算退休金的年薪
u2sR.%2U< annual report 年报
d @rs3Q1z Annual Report on the Consumer Price Index 《消费物价指数年报》
t"s5\;IJ annual return 周年报表;周年申报表;每年报税表格
UU@fkk Annual Return Rules 《周年报表规则》
19d6]pJ5 annual review of consumer prices 每年消费物价回顾
`Xo 4q3 annual roll-forward basis 逐年延展方式
$(HjI
\%l^ annual salary 年薪
?$%%Mp( annual statement 年度报表;年度决算表
3 EYiQ` 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
yqSY9EX7 annuitant 年金受益人
"2Op[~V annuity 年金
5^)_B;.f annuity contract 年金合约
^lO76Dz~a annuity on human life 人寿年金
(B`sQw@tu antecedent debt 先前的债项
Qu~*46?0 ante-dated cheque 倒填日期支票
<`g3(? anticipated expenditure 预期开支
E(L<L1:" anticipated net profit 预期纯利
Ttv9"z anticipated revenue 预期收入
SQ#7PKH anti-inflation measure 反通货膨胀措施
+2T!z= anti-inflationary stance 反通货膨胀立场
,-rB=|w apparent deficit 表面赤字
]HvZ$ apparent financial solvency 表面偿债能力
[6gO apparent partner 表面合伙人
r[HT9 application for personal assessment 个人入息课税申请书
w+f=RHX"{ application of fund 资金应用
G?V"SU. application to release as liquidator and to destruct the books of accounts and documents
QD<eQsvV 申请免除清盘人职务及毁灭帐簿与文件
KAb(NZK appointed actuary 委任精算师
,{<p appointed auditor 委任核数师;委任审计师
YL5>V$i appointed trustee 委任的受托人
y@apJ;_R- appointer 委任人
v:d9o.h apportioned pro rata 按比例分摊
^@.G,u apportionment 分配;分摊
Gq]d:-7l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H+cNX\, apportionment formula 分摊方程式
`Q9+k< apportionment of estate duty 遗产税的分摊
g#W_S? appraisal 估价;评估
T{-2fp8r[ appreciable growth 可观增长
3eg5oAZ)G8 appreciable impact 显着影响
W^xZ+] appreciable increase 可观增长
|f NMs appreciation 增值;升值
|Cf
mcz(56 appreciation against other currencies 相对其他货币升值
{j6g@Vd6lx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-i_En^Fi appreciation tax 增值税
~b8a^6:R" appropriation 拨款;拨用;拨付
lfy7w| appropriation account 拨款帐目
AQ@v>wr} Appropriation Bill 拨款法案
NfF~dK| appropriation-in-aid system 补助拨款办法
koH4~m{ approved assets 核准资产
%D^bahf approved basket stock 认可一篮子证券
.C5@QKU approved budget 核准预算
T"W9YpZ approved charitable donation 认可慈善捐款
%ejeyc approved charitable institution 认可慈善机构
iVeQ]k(u approved currency 核准货币;认可货币
="B
n=> approved estimates 核准预算
6ojo##j approved estimates of expenditure 核准开支预算
oCJbkt= approved overseas insurer 核准海外保险人
`s}BXKIv} approved overseas trust company 核准海外信托公司
"T*I| approved pooled investment fund 核准汇集投资基金
#?m{YT{P approved provident fund scheme 认可公积金计划
-2lRia approved provision 核准拨款
wD=am approved redeemable share 核准可赎回股份
R{<Y4C2~ approved regional stock 认可地区性证券
BLW]|p|1: approved retirement scheme 认可退休金计划
UB&2f> approved subordinated loan 核准附属贷款
o>!JrH arbitrage 套戥;套汇;套利
N5\{yV21", arbitrageur 套戥者;套汇者
#Wx=v$" arbitrary amount 临时款项
nW&$~d arrangement 措施;安排;协定
rv?!y8\ arrears 欠款
]<X2AO1 arrears of pay 欠付薪酬
WF)s*$'uz; arrears of revenue 逾期未收税款;逾期未收的帐项
r~[B_f! articles of association 组织章程;组织细则;组织章程细则
K\X: G-C9 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Mdky^;qq3; ascertainment of profit 确定利润
gfV DqDF "Asia Clear" “亚洲结算系统”
<|V'pim Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0pNo`Bm Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#HDesen Asian Development Fund [ADF] 亚洲发展基金
!Mil?^ Asian dollar bond 亚洲美元债券
_m7co : Asian dollar market 亚洲美元市场
{]M>Y%j48 Asian dollar rate 亚洲美元利率
)G4rJ~#@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;KS`,<^- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;fx1!:;. asked price 沽盘;喊价;索价;卖方报价
]Wy.R6 assessable income 应评税入息
_ _=s' assessable loss 应评税亏损
Ps 7_-cH assessable profit 应评税利润
@Mr}6x* assessable value 应评税值
5Jw"{V?Ak assessed profit 估定利润
fKYKW?g;)Z assessed value 经评估价值
ni0LQuBp assessment 评税;评定;估价;评税单
Y^5"qd|` assessment number 评税编号;估价编号
x-4J/tm assessment of additional tax 补加税评税
LT(?#)D
assessment of performance 业绩评估;实绩评价
TMY{OI8 a Assessor 评税主任
2+&R"#I asset price bubbles 资产价格泡沫
r./z,4A` asset-backed securities 具资产保证的证券
#4q1{)= assets accretion 资产增值
^yD"d =z assets and liabilities 资产与负债
&vkp?UH assets betterment statement 资产递增表;资产改进表
f MzYFM'i assets lending 实物放款;有抵押贷款
y&3TQ]f\ assets of the company passing on the death 死者去世时转移的公司资产
%/md"S assets pledged as security for liabilities 用作负债抵押的资产
kdd7Xbw- assets portfolio 资产投资组合
X}?ESjZJ assets price 资产价格
IrUi
Eq assets quality 资产质素
{DS\!0T-X assets realization 资产变现
dh?S[|=' assets refinancing arrangement 资产再集资安排
`rq<jtf+ assets securitization 资产证券化
,0.|P`|w assets situated outside Hong Kong 在香港以外地方的资产
iBS0rT_ assets stripping 削减资产;拆卖资产
1>yha
j(K assets value 资产值
taixBNv assignee 承让人
Z]p8IH%~92 assignment 转让;转让书;转让契
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$k`I, assignment of interest 权益转让
!`Xt8q\r assignment of letters patent and trade mark 专利证书及商标转让
oc =tI@W assignment of property 物业转让;物业转让书
s8yCC#H" assignment right 转让权
"&Ff[O* assignor 转让人
F\Y,JUn[G associate 有联系的人;有关连人士;相联者;合伙人;联系人
|zb`&tv} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oX#9RW/ >I associate member 附属会员
-P*xyI associated body corporate 相联法人团体
9g4QVo| associated company 相联公司;联属公司
jvWI_Fto associated corporation 相联法团
7Qt2gf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/Q]:Uf.J 公认会计师公会〔英国〕
GP Ix@k Association of Futures Exchange Brokers 香港期货经纪协会
tgK x 4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
+RdI;QmM association of underwriters 承保人组织
-t%L#1k assumption of control 接管
CR.bMF} assurance 担保;保险;转易;转易书
`M,Nd'5&| assurance of interest 权益的转易
xV?*!m$V%R at 19XX price 按一九XX年价格计算
$xQ"PJ2 at a discount 按赔价计算;按贴水价格计算;打折扣
yX3PUO9 at a premium 按溢价计算;按升水价格计算
phe"JNML at call 通知付款;按通知
IF& PGo at constant market price 按固定市价计算
Ys)+9yPPn at constant price 按固定价格计算
Sr-|,\/O at cost 按成本计算
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-xR7A at current market price 按当时市价计算;按现时市价计算
17|@f at current price 按当时价格计算;按现时价格计算
)< l\jfx e at factor cost 按要素成本计算;按生产要素成本计算
df!+T0 at money-of-the-day price 按付款当日价格计算
DqRLx85d1 at or better 按指定或较佳价位〔买卖指令〕
/!:L7@BZ at par 按面值计算;平价
6/VNuQ_# at sight 见票即付
rXlx?GV at the close 按收市盘
9y;y7i{>? at the opening 按开市盘
p EY>A_F attestation 见证;见证条款
_jiQL66pY at-the-money option 平价期权
+_P8'e%Iy attorney 受权人;受托代表人
tx gvVQ attornment 新拥有人承认书
n#)PvV~ attributable profit 可归属利润
/cM 5 attributable share value 可归属股份价值
jGJ.Pvc>i Auckland Stock Exchange 奥克兰证券交易所
2\DTJ`Y, auction 拍卖
dD : auctioneer 拍卖商
uAc@ Z- audit 审计;核数
=rtS#u
Y Audit Commission 审计署
QCVsVG!sN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
poTl|y @ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
RfD{g"]y audit review 帐目审查
/rn" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7s0)3HR} audited account 审计帐目;经审计的帐目
.MzOLv audited annual account 经审计的周年帐目
|*Of^IkG0 audited balance sheet 经审计的资产负债表
-mE auditor 核数师;核数主任;审计师
{VS''Lv auditor's certificate 核数师证明书;审计师证明书
hEVjeC auditor's report 核数师报告;审计师报告
bcUC4g\9N Aussie bond 澳元债券
qPL^zM+ austerity budget 紧缩预算
r9+E'\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
H&~5sEGa Australia All Ordinaries Index 澳洲所有普通股票指数
B>{|'z?%> Australian Dollar [AUD] 澳元
FLVbkW-G. Australian Options Market 澳大利亚期权市场
PbbXi Australian Securities Commission 澳洲证券事务监察委员会
lv=yz\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)!'Fa_$ e Australian Stock Exchange 澳大利亚证券交易所
R5m`;hF Austrian Schilling [ATS] 奥地利先令
NG!>7$@RV authentication 认证;鉴证
14mXx}O authority to purchase 委托购买证;委购书
N>Vacc_[ authorization 认可;核准;授权;授权书
R.91v4J authorization by direction 指示授权
Y')O>C0~ authorization by instruction 指令授权
fui4@ authorization by warrant 令状授权
W`w5jk'0^= authorization of unit trust 单位信托的认可
A4~D#V authorized agent 指定代理人
_!CK authorized capital 法定资本
|De!ti authorized clerk 出市员
LDT'FwMjy authorized dealer 认可交易商
z0\;m{TH authorized financial institution 认可财务机构
GS$ZvO authorized fund 认可基金
c1pq]mz|z authorized fund house 获授权的基金公司;认可基金公司
aQl?d<|+lk authorized institution 认可机构
MZ;"J82p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,Wz[tYL* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6U;Jg_zS authorized insurer 获授权保险人;获认可承保人
9@$tiDV authorized investment 特准投资项目
#H'sZv authorized person 获授权人
`G_(xN7O authorized representative 获授权代表
Es.toOH$S authorized share capital 法定股本
73'U#@g6 automated quotation system 自动报价系统
R4&|t Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X{5v?4wI 自动交易系统〔香港期货交易所有限公司〕
7JxE|G automatic adjustment mechanism 自动调整机制
#[gcg]6c automatic adjustment system 自动调整系统
WF+bN#YJ Automatic Clearing House 自动票据交换所
B
rez&3[ automatic exchange rates accumulation system 自动化汇率累集系统
cmwzKu% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
34X(J-1\|i automatic teller machine [ATM] 自动柜员机
9\AEyaJFZ autopay 自动转帐
Kj~>&WU available assets 可用资产
XR{5]lKt_ available fiscal reserve 现存财政储备
v< 65(I> available profit 可用利润
TSc~$Q] Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
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w-# average 平均;平均数;海损
a)I=U[ average basic salary 平均基本薪金
`ENlV9 average consumer expenditure 平均消费开支;一般消费开支
7V9%)%=h| average cost 平均成本
nu\ average cost of land production 增辟土地平均成本
wJapGc! average daily turnover 平均每日成交额
;J,,f1Vw average daily wage rate 平均每日工资率
g_rA_~dh average expenditure pattern 平均开支模式
e8~62O^ average growth rate 平均增长率
9f@#SB_H average net fixed assets 固定资产平均净值
5QqJI#4~ average of relatives 相对价格平均数
kGB#2J average price 平均价格
ZTQ$Ol+{q average propensity to consume 平均消费倾向;一般消费倾向
NYSj^k;^(z average propensity to save 平均储蓄倾向;一般储蓄倾向
H B::0l< average rate 平均率
sDzD
8as average revenue 平均收入;平均收益
*b$z6. average stock 平均库存;平均存货
sf.E|]isW average yearly rent 平均年租
o1fyNzq< avoidance of double taxation 避免双重课税
#U?EOm avoidance of tax 避税