A:
M*3G A share A股;甲类股份
WR#h~N
9c abatement of tax 减税;减扣免税额
1<#D3CXK ABN AMRO Bank N.V. 荷兰银行
O]hUOc`k above-the-line expenditure 线上项目支出;经常预算支出
qtZzJ>Y above-the-line receipt 线上项目收入;经常预算收入
M$ieM[_T ABSA Asia Limited 南非联合亚洲有限公司
|&MoQxw@ absolute change 绝对数值变更
>m1b/J3# absolute expenditure 实际开支
"A~dt5GJ absolute guideline figure 绝对准则数字
FO_}9 <s absolute interest 绝对权益
z5iCQ4C< absolute order of discharge 绝对破产解除令
lN5PKsGl absolute profit margin 绝对利润幅度
i7h^L)M absolute value 实值;绝对值
sB*dv06b0 absolutely vested interest 绝对既得权益
Vfy@?x=
& absorbed cost 已吸收成本;已分摊成本
p7`9
d1n absorption 吸收;分摊;合并
8w[O% absorption rate 吸收率;摊配率;分摊率
>@bU8}rT ACB Finance Limited 亚洲商业财务有限公司
+<xQF acceptable form of reciprocity 合理的互惠条件
{{P 3Z[ acceptable rate 适当利率;适当汇率
]6`K acceptance agreement 承兑协议
qG
20 acceptance for honour 参加承兑
}#e=*8F7 acceptor 承兑人;接受人;受票人
j1{`}\e acceptor for honour 参加承兑人
}6%\/d1~ 6 accident insurance 意外保险
t-C|x)J+ Accident Insurance Association of Hong Kong 香港意外保险公会
zsQkI@)sO accident insurance scheme 意外保险计划
r-EIoZ"P accident year basis 意外年度基准
LXby(|<j accommodation 通融;贷款
L9Zz-Dr s accommodation bill 通融票据;空头票据
=GP L>a& accommodation party 汇票代发人
db1ZNw account balance 帐户余额;帐户结余
m ne)c[Qn account book 帐簿
Z|a*"@5_ account collected in advance 预收款项
$04lL/; account current book 往来帐簿
A#I&&qZ account of after-acquired property 事后取得的财产报告
^C^I account of defaulter 拖欠帐目
_)Txg2?= account payable 应付帐款
<$A/ (' account payee only [A/C payee only] 只可转帐;存入收款人帐户
{N{eOa<HA account receivable 应收帐款
_7:Bxx4B account receivable report 应收帐款报表
*:
FS/ir account statement 结单;帐单;会计财务报表
LNk :PD0m account title 帐户名称;会计科目
!+@70|gFF accountant's report 会计师报告
~YW;' Accountant's Report Rules 会计师报告规则
bV(BwWm accounting and auditing procedure 会计与审计程序;会计与核数程序
<`vXyPA6 Accounting Arrangements 《会计安排》
RY)x"\D accounting basis 会计基础
1:T"jsWw accounting by Official Receiver 破产管理署署长呈交的帐目
ET9tn1 Accounting Circular 《会计通告》
yc7b%T*Y accounting class 会计类别
O_2o/ accounting date 记帐日期;会计结算日期
m2(}$z3e accounting for money 款项核算
wY\,b*x Accounting Officer 会计主任
dI7rx+L accounting period 会计报告期;会计期
ke W7pN? accounting policy 会计政策;会计方针
r>bgCQ#-n accounting practice 会计惯例
O!dS;p-F accounting principle 会计准则
_8 K|2$X accounting record 会计记录
}eZ\~2 accounting report 会计报告
ol_\ " Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!WlL RkwO Accounting Society of China 中国会计学会
8lqmd1v accounting statement 会计报表
W!XBuk- accounting system 会计制度;会计系统
3*%+NQIj accounting transaction 会计事项;帐务交易
RfvvX$ accounting treatment 会计处理
5X];?(VTsb accounting year 会计年度
Px?"5g#+ accretion 增值;添加
1nvT={'R accrual 应计项目;应累算数目
A~E S{Zkh accrual basis 应计制;权责发生制
8irTGA accrual basis accounting 应计制会计;权责发生制会计
f&5S`}C accrue 应累算;应计
I'{Ctc accrued benefit 应累算利益
*<
fJgc"3 accrued charges 应计费用
p(GI02|n accrued cumulative preference share dividend 应累算的累积优先股股息
'M? ptu?f accrued expenses 应累算费用
"-Nyf accrued interest payable 应付利息;应计未付利息
v4 rO 0y=C accrued interest receivable 应收利息;应计未收利息
8kU(>' ^_: accrued right 累算权益
l>
H'PP~ accruing profit 应累算的利润
i}>EGmv m accumulated fiscal reserve 累积财政储备
n9&fH accumulated profit 累积利润;滚存溢利
[=cbzmX[ accumulated reserve 累积储备
ti1R6oSn accumulation of surplus income 累积收益盈余
67T.qX2I$ acquired assets 既得资产
};9/J3]m acquisition 收购;购置;取得
k??CXW acquisition cost 购置成本
A9ld9R acquisition expenses 购置费用
9{SzE /[ acquisition of 100% interest 收购全部股权
c1_Zi acquisition of control 取得控制权
t6-fG/Kc acquisition of fixed assets 购置固定资产
SufM~9Ll acquisition of shell “买壳”
U5cbO{\3I acquisition price 收购价
jb/C\2U4) act of God 天灾
}8"i~>>a acting partner 执事合伙人
!JDuVqW active market 买卖活跃的市场;交投畅旺的市场;旺市
.@;5" active partner 积极参与的合伙人
TZ
n2,N active trading 交投活跃
751Qi actual circulation 实际流通
UL~~J[1r actual cost 实际成本
nZNS}|6 actual expenditure 实际开支;实际支出
:si&A;k actual income 实际入息;实际收入;实际收益
M54czo=l actual market 现货市场
&l-d_dh actual price 现货价;实际价格
Fpn'0&~-fi actual profit 实际利润
J]S6%omp> actual quotation 实盘;实际价位;实际报价
oLlfqV,|L\ actual year basis 按实际年度计算
6yYd~|T.Fl actuals 实货
n?q+:P actuarial investigation 精算调查
4C:dkaDq] actuarial principle 精算原则
%t9Kc9u3p actuarial report 精算师报告
+",`Mb Actuarial Society of Hong Kong 香港精算学会
16z
WmJH actuarial valuation 精算师估值
^l
;Bo3^_ actuary 精算师
!_c6 `oW ad referendum agreement 暂定协议;有待覆核的协定
z8D,[` ad valorem duty 从价税;按值征税
I)*J,hs1 ad valorem duty system 从价税制
_E-{*,7bZS ad valorem fee 从价费
6b` Jq>v ad valorem tariff 从价关税
6+s&%io4 additional allowance 额外免税额
++8 Xi1 additional amount for unexpired risk 未过期风险的额外款额
r}|)oG,= additional assessable profit 补加应评税利润
'f %oL/, additional assessment 补加评税
7uv"# mq additional commitment 额外承担
Pq-@waH3 additional commitment vote 额外承担拨款
oz3!%' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f::^zAV additional dependent parent allowance 供养父母额外免税额
7:$dl# additional provision 额外拨款
4RQ38%> >j additional stamp duty 附加印花税
3|3ad' additional tax 补加税罚款;补加税款
}VH2G94Ll Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
w+\RSqz/ adjudged bankrupt 被裁定破产
R[vX+d!7 adjudicated bankrupt 裁定破产人
v=uQ8_0~N adjudication fee 裁定费;评定印花税额手续费;评估契据费
X^m@*,[s adjudication of bankruptcy 裁定破产;宣告破产
V0#E7u`4 adjudication of insolvency 裁定无力偿还债务
L5&,sJz adjusted actual 经调整的实数;调整后的实数
FO]f 4@
adjusted current assets 经调整的流动资产;调整后的流动资产
.OW5R* adjusted figure 经调整的数字;调整后的数额
%.uN|o&n adjusted liabilities 经调整的负债;调整后的负债
1T,Bd!g adjusted loss 经调整的亏损;调整后的亏损
%>O}bdSf adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Xpkj44cd@ adjusted profit 经调整的利润;调整后的利润
[>j.x2= adjusted surplus 经调整的盈余额;调整后的盈余额
bgInIe adjusted value 经调整的价值;调整后的价值
Ia^/^> adjustment 调整;修订;理算〔保险〕
%hBw)3;l adjustment centre 调剂中心
%$_?%X0=t adjustment lag 调整过程的时间差距;调整时差
vKkvB;F41 adjustment mechanism 调整机制
$x+ P)5) adjustment of loss 亏损调整
&XhxkN$8 adjustment process 调整过程;调整程序
0q1+5 adjustment range 调整幅度
5rA>2<\pQ administered exchange rate 受管制汇率
q7rX4-G$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-/7@ A administration expenses 行政费用
\IR$~ administration fee 手续费;行政费
<`A!9+ administration in bankruptcy 破产管理
zrtbk~v8y administration order 遗产管理令
j_zy"8Y{ administrator 管理人;遗产管理人
t3Iij0b~ administrator of the estate 遗产管理人
dW^#}kN7V admission of debt 债项承认书
~ :B/`1[m admission of proof 接纳债权证明
= j
l(Q advance 放贷款项;垫付款项;预支款项;预付款项
'@QK<!%, advance account 暂支帐目;预付款帐户
]<fZW"W<q advance compensation 预付补偿金
}4Gn$'e advance from shareholder 股东垫款
R3BK\kf& advance pending reimbursement 预支以待日后付还
hH?ke(&=f advanced economy 先进经济体系
) I.uqG advancement 预付;预付财产
-fK_F6_\] advances warrant 垫款令
diw5h};W advancing 贷出
GL&rT& adverse balance 逆差
fjQIuM adverse exchange 逆汇
kY~yA2*G advertisement addressed to shareholders 在报章刊登的致股东通告
L{c\7 advice for collection 托收通知书
TjctK [db@ advice of drawing 提款通知书;汇票通知书
KZ [:o,jp> advice of payment 付款通知
}L5;=A']S Advisory Committee [Securities and Futures Commission]
MF::At[4 谘询委员会〔证券及期货事务监察委员会〕
k@9q5lu;T Advisory Committee on Diversification 经济多元化谘询委员会
x1#6~283 affidavit 誓章;遗产申报誓章
WMoRosL74 affidavit of no receipt 述明无收款的誓章
# kmI#W"^ affiliate 联号;联营公司;附属公司
ljh,%#95= affiliated company 附属公司;联号;联营公司
?3iN)*Ut affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6y@o[=m affordability 负担能力
DsiyN:o'+ African Development Bank [AfDB] 非洲开发银行
Yd~Tzh after-acquired property 事后取得的财产
Sa6YqOel@ after-hours dealing 市后交易
"9H#pj - after-tax profit 税后盈利;税后利润;税后溢利
KH[Oqd agency agreement 代理协议
J8`vk#5 agency expenses 代理机构的开支
f%STkL) agency fee 代理费
.ityudT< Agency Law 《代理法》
&gvX<X4e agent 代理人;承销人
mgEZiAV ? agent of company 公司代理人
4-xg+*() agent's fee 代理人费;经纪费
Cz4l aggregate 总计;总数;总体数字
M""X_~&I" aggregate amount 总款额;总额
OgyHX>}bH aggregate assets and liabilities 总体资产与负债
D_I_=0qNd aggregate at constant price 按固定价格计算的总体数字
8GT{vW9 aggregate demand 总需求
jATN):8W aggregate gross position 总持仓量
4+0:(=>[% aggregate limit 总限额
s3 gT6 aggregate of salaries tax 合计薪俸税
& =vi]z:[ aggregate performance 总体表现;总体业绩
{Hxziyv~Y( aggregate supply 总体供应
MCfDR#a aggregate surplus 总盈余
M5LqZyY aggregate total 整体总额
N8]d0 aggregate value 总值;合计价值
SjU0Xb)[ aggregated basis 合计基准
rP&.`m88n aggregated net chargeable income 合计应课税入息实额
N5fMMi(O aggregation 合并计算;合计;总和
oVnHbvP1X aggregation of incomes of husband and wife 夫妇入息合并计算
`q1K%id aggregation of property 财产的总和
ezk:XDi4 agio 差价;贴水
|F>'7JJJ 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》
)XD$YI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rEZMX2 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
hKp-" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X57\sggK 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
"1$hfs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p\,PY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9=MxuBl agreement for a settlement 授产协议
e5cvmUF_W agreement for assignment 转让协议
y8O<_VOO}" agreement for sale 售卖协议;买卖协议
a 1pa#WC agreement for sale and purchase 买卖协议
}Xy<F?Mh agreement for the payment of interest 支付利息协议
EXbhyg agreement for the repayment of money 还款协议
;KW}F| agreement of reinsurance 再保险协议
fYZ)5xnj Agricultural Bank of China 中国农业银行
km!jxs air passenger departure tax 飞机乘客离境税
*ps")?tlC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
6rzXM`cs airport tax 机场税
?bK^IHh alcohol duty 酒精税
W6uz
G alienation 让与;让渡;转让
;(9q, ) alimony 生活费;赡养费
kA<58,! All Ordinaries Index [AOI] 所有普通股指数
e@crM'R7Lo all risks 全险;综合险
>I.X]<jI All Sales Record for Stock Market 《股票市场成交报告》
=wX(a Allied Capital Resources Limited 新联财务有限公司
HA(G q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
mmgIV&P allocation letter 拨款信件
Gcu?xG{ allocation of fund 分配款项;预留款项
UPJ3YpK allocation of profit 利润分配;溢利分配
3+$~l5LY allocation warrant 拨款令
_n_|skG allotment 分配;配股
.
[\S=K|/ allotment notice 股份配售通知;配股通知
c27A)`
allotment of shares 股份分配
@,v.Y6Ge allowable 可获宽免;免税的
*H%Jgz, allowable business loss 可扣除的营业亏损
5J8U] :Y) allowable expenses 可扣税的支出
Qa=v }d-O allowance 免税额;津贴;备抵;准备金
xD<:'-ri> allowance for debts 债项的免税额
2AI~Jm# allowance for depreciation by wear and tear 耗损折旧免税额
&8uq5uKg allowance for funeral expenses 殡殓费的免税额
*J] }bX allowance for inflation 为通货膨胀而预留的款项;通胀准备金
'\.fG\xD allowance for repairs and outgoings 修葺及支出方面的免税额
(
RCQbI allowance to debtor 给债务人的津贴
Qf}b3WEAI alteration of capital 资本更改
^iaG>rvA alternate trustee 候补受托人
VKp4FiI6 amalgamation 合并
0')O4IHH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8DP] C9 ambit of charges 征税范围;收费范围
=7uxzg/%Tj amended valuation 经修订的估值
w#M66=je_ American Commodities Exchange 美国商品交易所
z>X<Di&x) American Express Bank Limited 美国运通银行
\>*B American Stock Exchange 美国证券交易所
ohe0}~)V amortization 摊销
@'{m-?* amount due from banks 存放银行同业的款项
q}mQm' amount due from banks abroad 存放海外银行同业的款项
U(cV#@Y amount due from holding companies 控股公司欠款
#Y;_W;# amount due from local banks 存放本港银行同业的款项
X8 (,
,>_ amount due to banks 银行同业的存款
&c)n\x* amount due to banks abroad 海外银行同业的存款
_+hf.["" amount due to holding companies 控股公司存款
(:]on^| amount due to local banks 本港银行同业的存款
t1)Qa(#] amount due to outport banks 外埠银行同业的存款
D|p`~( amount for note issue 发行纸币的款额
(},TZ+u amount of bond 担保契据的款额
X!%CYmIRb amount of consideration 代价款额
4=E9$.3a amount of contribution 供款数额
SiyZq" amount of indebtedness 负债款额
^ LTKX`p amount of principal of the loan 贷款本金额
\-B8`ah amount of rates chargeable 应征差饷数额
Lx:O Dd amount of share capital 股本额
4 u!)QG amount of sums assured 承保款额
c~a:i=y67 amount of variation 变动幅度
h{&}p-X&[ amount of vote 拨款数额
qZ6Mk9@M amount payable 应付款额
{@c)!%2$ amount receivable 应收款额
_Hn-bp[?> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?|t9@r analysis 分析
syYe0~ ancillary risk 附属风险
d)&}%
2ku annual account 周年帐目;周年帐目报表;年度决算;年结
Z&!5'_9{V annual accounting date 年结日期
S-\;f jh annual allowance 每年免税额;年积金;年度津贴;年津
9$pQ|e0tJ annual balance 年度余额
HTz&h#)JQ annual disposable income 每年可动用收入
nDvj*lZF annual estimates 周年预算
El$yM.M" annual fee 年费
-kVt_ annual general meeting 周年大会
bZ.q?Hlfk annual growth rate 年增率;每年增长率
P<@V annual long-term supplement 长期个案每年补助金
*uq;O*s annual pensionable emolument 可供计算退休金的年薪
O%.c%)4Xo annual report 年报
pLvvv#Y Annual Report on the Consumer Price Index 《消费物价指数年报》
2O^7zW annual return 周年报表;周年申报表;每年报税表格
6WEYg Annual Return Rules 《周年报表规则》
Qyr^\a;k' annual review of consumer prices 每年消费物价回顾
YVMwb@| annual roll-forward basis 逐年延展方式
GDgq
4vfj annual salary 年薪
jF}u%T)HL annual statement 年度报表;年度决算表
CnT]uU 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
t`6R)' annuitant 年金受益人
(c<MyuWb annuity 年金
V9tG2mLf> annuity contract 年金合约
Jf-4Q! annuity on human life 人寿年金
n:-:LSa+3 antecedent debt 先前的债项
T(E$0a)# ante-dated cheque 倒填日期支票
4ACL|RF)A anticipated expenditure 预期开支
$s*\yam?| anticipated net profit 预期纯利
qd=&*? anticipated revenue 预期收入
#&A)%Qbg anti-inflation measure 反通货膨胀措施
%B&y^mZv*\ anti-inflationary stance 反通货膨胀立场
J1Ay^*qRU apparent deficit 表面赤字
?n 9<PMo apparent financial solvency 表面偿债能力
yaiw|j`A apparent partner 表面合伙人
M~Tx4_t application for personal assessment 个人入息课税申请书
t<Iy`r71 application of fund 资金应用
F|t3%dpj application to release as liquidator and to destruct the books of accounts and documents
)c:i'L 申请免除清盘人职务及毁灭帐簿与文件
y Q_lJIX appointed actuary 委任精算师
-^i[ appointed auditor 委任核数师;委任审计师
J_]B,'
6 appointed trustee 委任的受托人
bF5 mCR: appointer 委任人
h
<s.o#8 apportioned pro rata 按比例分摊
u dhj$:t apportionment 分配;分摊
h7iI=[_V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%.
=B=* apportionment formula 分摊方程式
Gm0&y apportionment of estate duty 遗产税的分摊
M PhG:^g appraisal 估价;评估
p_x@FA( appreciable growth 可观增长
nwOT%@nw appreciable impact 显着影响
Lc<v4Bp appreciable increase 可观增长
\zA G#{ appreciation 增值;升值
|#p`mc%f~\ appreciation against other currencies 相对其他货币升值
L{py\4z'_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>}tm8|IHoo appreciation tax 增值税
&&/2oP+z appropriation 拨款;拨用;拨付
7$8YBcZ6 appropriation account 拨款帐目
"Zo<$p3] Appropriation Bill 拨款法案
h/7m.p] appropriation-in-aid system 补助拨款办法
fO+$`r>9 approved assets 核准资产
1Y2]jz4 approved basket stock 认可一篮子证券
2WK]I1_ approved budget 核准预算
Dp)5u@I approved charitable donation 认可慈善捐款
<6_RWtU approved charitable institution 认可慈善机构
.d)X.cO approved currency 核准货币;认可货币
>l & N approved estimates 核准预算
?U\@?@ approved estimates of expenditure 核准开支预算
AATiI+\S approved overseas insurer 核准海外保险人
,i>{yrsOh approved overseas trust company 核准海外信托公司
@+OX1-dd/w approved pooled investment fund 核准汇集投资基金
noali96J approved provident fund scheme 认可公积金计划
O_yk< approved provision 核准拨款
#nTzn2 approved redeemable share 核准可赎回股份
;<j[0~qp: approved regional stock 认可地区性证券
?Vy%<f$ approved retirement scheme 认可退休金计划
{tq.c9+!d approved subordinated loan 核准附属贷款
bq mb|mD arbitrage 套戥;套汇;套利
8|5ttdZ arbitrageur 套戥者;套汇者
s4RqY*VK arbitrary amount 临时款项
]kXiT Yg arrangement 措施;安排;协定
k,p:!S(bl arrears 欠款
&!|' EW arrears of pay 欠付薪酬
P4&3jQ[o arrears of revenue 逾期未收税款;逾期未收的帐项
i&%~:K* articles of association 组织章程;组织细则;组织章程细则
{h<V^r Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
^lB=O ascertainment of profit 确定利润
kj$Ks2!W "Asia Clear" “亚洲结算系统”
,4O|{Iu#n Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fC$Rz#5? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
O;bnyB$ Asian Development Fund [ADF] 亚洲发展基金
tZW2TUM] Asian dollar bond 亚洲美元债券
f6\`eLG i1 Asian dollar market 亚洲美元市场
cym<uh-Wg^ Asian dollar rate 亚洲美元利率
cPFs K*w Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fl8~*\;Xu Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M0+xl+c+ asked price 沽盘;喊价;索价;卖方报价
4 f)B@A- assessable income 应评税入息
P!c.!8C$ assessable loss 应评税亏损
b4Y< assessable profit 应评税利润
4=BIYC"Lu assessable value 应评税值
3PmM+}j3 assessed profit 估定利润
#@rvoi assessed value 经评估价值
Q L0 assessment 评税;评定;估价;评税单
_6y#?8RMB assessment number 评税编号;估价编号
|"j{!Ei assessment of additional tax 补加税评税
S.u1[Yz^ assessment of performance 业绩评估;实绩评价
F$tshe( Assessor 评税主任
Ol%KXq[ asset price bubbles 资产价格泡沫
TBAF_$ asset-backed securities 具资产保证的证券
| z1 assets accretion 资产增值
~AqFLv/% assets and liabilities 资产与负债
[&Yrnkgr assets betterment statement 资产递增表;资产改进表
IE^xk@ assets lending 实物放款;有抵押贷款
'AU:[eyUV assets of the company passing on the death 死者去世时转移的公司资产
%5?Zjp+9 assets pledged as security for liabilities 用作负债抵押的资产
/0.m|Th'm assets portfolio 资产投资组合
A_:CGtv: assets price 资产价格
DW@|H assets quality 资产质素
GkOZ=ej assets realization 资产变现
`#/0q*$ assets refinancing arrangement 资产再集资安排
*H2@lrc assets securitization 资产证券化
9oe=*#Ig1m assets situated outside Hong Kong 在香港以外地方的资产
No|T#=BZ[ assets stripping 削减资产;拆卖资产
Kc3BVZ71 assets value 资产值
<8 $fo assignee 承让人
r]sNI[ assignment 转让;转让书;转让契
d[0R#2y= assignment of interest 权益转让
i[IOR0 assignment of letters patent and trade mark 专利证书及商标转让
E.Vlz^B assignment of property 物业转让;物业转让书
*Y:;fl +v assignment right 转让权
-o+<m4he assignor 转让人
jDWmI%Y. associate 有联系的人;有关连人士;相联者;合伙人;联系人
W(gOidKKz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>8v4fk
IK associate member 附属会员
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I&l0Fx associated body corporate 相联法人团体
})V^t3 associated company 相联公司;联属公司
4r+@7hnK associated corporation 相联法团
%1oh+'ES F Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sGAOK%28 公认会计师公会〔英国〕
%0y_WIjz Association of Futures Exchange Brokers 香港期货经纪协会
eYpK!9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z,jR:_p association of underwriters 承保人组织
efT@A}sV assumption of control 接管
_~QiQDq assurance 担保;保险;转易;转易书
8q}955Nl assurance of interest 权益的转易
4X}.aZO&b at 19XX price 按一九XX年价格计算
^\(<s at a discount 按赔价计算;按贴水价格计算;打折扣
(9]8r2|. at a premium 按溢价计算;按升水价格计算
V*Q!J{lj^# at call 通知付款;按通知
h /iL/Q= at constant market price 按固定市价计算
io[>`@= at constant price 按固定价格计算
uht>@ WSg| at cost 按成本计算
M ^89]woC at current market price 按当时市价计算;按现时市价计算
}x A Eu,n^ at current price 按当时价格计算;按现时价格计算
99KW("C1F at factor cost 按要素成本计算;按生产要素成本计算
VUneCt% at money-of-the-day price 按付款当日价格计算
'vP"&lrn at or better 按指定或较佳价位〔买卖指令〕
_9pcHhJux at par 按面值计算;平价
z]49dCN at sight 见票即付
I(5sKU3< at the close 按收市盘
B7 #O>a at the opening 按开市盘
+jPJv[W attestation 见证;见证条款
WA?We7m$ at-the-money option 平价期权
kMz*10$gn attorney 受权人;受托代表人
P9W!xvV`w attornment 新拥有人承认书
BzXTHFMSy attributable profit 可归属利润
2+oS'nL attributable share value 可归属股份价值
t+l{D#?a
Auckland Stock Exchange 奥克兰证券交易所
O30eq 7( auction 拍卖
_?I6[Mz auctioneer 拍卖商
2gN78#d audit 审计;核数
.rcXxV@f Audit Commission 审计署
59l9^<{A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Clo}kdkd_ 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
H#+2l?D:" audit review 帐目审查
-UBH,U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~_]i'ii8 audited account 审计帐目;经审计的帐目
3nbTK3, audited annual account 经审计的周年帐目
1_B;r9x audited balance sheet 经审计的资产负债表
[.Y]f.D auditor 核数师;核数主任;审计师
1C5~GI ` auditor's certificate 核数师证明书;审计师证明书
Y(/y,bJ?jp auditor's report 核数师报告;审计师报告
k^{}p8;3 Aussie bond 澳元债券
SR$?pJh D% austerity budget 紧缩预算
%_L~"E 2e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O'~>AC5{ Australia All Ordinaries Index 澳洲所有普通股票指数
Oj F]K,$ Australian Dollar [AUD] 澳元
PiVp(; rtQ Australian Options Market 澳大利亚期权市场
KKRj#m(:! Australian Securities Commission 澳洲证券事务监察委员会
7%sx["%@ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)F\^-laMuK Australian Stock Exchange 澳大利亚证券交易所
oB8LJZ; Austrian Schilling [ATS] 奥地利先令
ww5UQs2sn authentication 认证;鉴证
sDZ<XA authority to purchase 委托购买证;委购书
?X'l&k> authorization 认可;核准;授权;授权书
NtDxwzj authorization by direction 指示授权
dsG:DS`q authorization by instruction 指令授权
aInh?- authorization by warrant 令状授权
\uyZl2=WWa authorization of unit trust 单位信托的认可
#ULzh&yO authorized agent 指定代理人
b(Nxk2uv authorized capital 法定资本
peZ'sZ 6 authorized clerk 出市员
,7n8_pU authorized dealer 认可交易商
6sQY)F7p authorized financial institution 认可财务机构
(Rs|"];?Z authorized fund 认可基金
vPSY1NC5 authorized fund house 获授权的基金公司;认可基金公司
nj<nW5[ authorized institution 认可机构
G
Tz>}@W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
mcb|N_#n/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m4@Lml+B, authorized insurer 获授权保险人;获认可承保人
hbSXa' authorized investment 特准投资项目
h @2.D|c)g authorized person 获授权人
[2.;gZj authorized representative 获授权代表
QR\2%}9b authorized share capital 法定股本
):st-I!o automated quotation system 自动报价系统
WxJV
zHtR Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
El^V[s'3 自动交易系统〔香港期货交易所有限公司〕
E G J/r automatic adjustment mechanism 自动调整机制
p1']+4r% automatic adjustment system 自动调整系统
k0IztFyj:R Automatic Clearing House 自动票据交换所
dk_! ~Z automatic exchange rates accumulation system 自动化汇率累集系统
Z5Tu*u= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G4,.kK automatic teller machine [ATM] 自动柜员机
_ YcIGOL autopay 自动转帐
CTf39R|7_ available assets 可用资产
,aU8.
J_U available fiscal reserve 现存财政储备
G7YBo4v available profit 可用利润
[N_)V kpr Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
jyFKO[s\X average 平均;平均数;海损
m~`f0 average basic salary 平均基本薪金
*lBX/O`= average consumer expenditure 平均消费开支;一般消费开支
%g7B*AX] average cost 平均成本
|o#pd\ average cost of land production 增辟土地平均成本
-uhg7N[3 average daily turnover 平均每日成交额
=GL^tAUJ average daily wage rate 平均每日工资率
om1D} irKT average expenditure pattern 平均开支模式
iHk/#a average growth rate 平均增长率
=p \eh?^ average net fixed assets 固定资产平均净值
S.*.nv average of relatives 相对价格平均数
4<S=KFT_ average price 平均价格
.GiQC{@9w average propensity to consume 平均消费倾向;一般消费倾向
*d}{7UMy# average propensity to save 平均储蓄倾向;一般储蓄倾向
Os[50j!4> average rate 平均率
UJ^-T+fut average revenue 平均收入;平均收益
roNs~]6 average stock 平均库存;平均存货
vPET'Bf(YV average yearly rent 平均年租
\^Z DH avoidance of double taxation 避免双重课税
'=(@3ggA: avoidance of tax 避税