A:
bqm%@*fZo A share A股;甲类股份
+bcJm abatement of tax 减税;减扣免税额
T |h'"3' ABN AMRO Bank N.V. 荷兰银行
0"xD>ue& above-the-line expenditure 线上项目支出;经常预算支出
_!E/em above-the-line receipt 线上项目收入;经常预算收入
|&0Cuwt ABSA Asia Limited 南非联合亚洲有限公司
#9@UzfZAwT absolute change 绝对数值变更
- f%J_` absolute expenditure 实际开支
b:6e2|xf? absolute guideline figure 绝对准则数字
Ve|=<7%%S absolute interest 绝对权益
1H7bPl| absolute order of discharge 绝对破产解除令
JcI~8;Z@Z~ absolute profit margin 绝对利润幅度
Zl=IZ?F
absolute value 实值;绝对值
'FmnlC1 absolutely vested interest 绝对既得权益
6kHb*L Je absorbed cost 已吸收成本;已分摊成本
#s|/5[i absorption 吸收;分摊;合并
>I*uo.OF absorption rate 吸收率;摊配率;分摊率
} !RBH(m% ACB Finance Limited 亚洲商业财务有限公司
4j-%I7 acceptable form of reciprocity 合理的互惠条件
s7na!A[ acceptable rate 适当利率;适当汇率
oD7^9=# acceptance agreement 承兑协议
_[ufH* acceptance for honour 参加承兑
>$N ?\\# acceptor 承兑人;接受人;受票人
2vX!j!_ acceptor for honour 参加承兑人
OA8iTn accident insurance 意外保险
aX(Y
`g)| Accident Insurance Association of Hong Kong 香港意外保险公会
OW1\@CC-69 accident insurance scheme 意外保险计划
Om C
F8:\/ accident year basis 意外年度基准
+p_>fO accommodation 通融;贷款
mpDQhD[n accommodation bill 通融票据;空头票据
aA&}=lm accommodation party 汇票代发人
=F90SyzTy account balance 帐户余额;帐户结余
E|omC_h account book 帐簿
S"Mm_<A$@ account collected in advance 预收款项
y@u,Mv account current book 往来帐簿
y>_*}>2 ,O account of after-acquired property 事后取得的财产报告
$Rv(v% account of defaulter 拖欠帐目
y,vrMWDy account payable 应付帐款
qb7ur; account payee only [A/C payee only] 只可转帐;存入收款人帐户
E0<$zP}V}F account receivable 应收帐款
QB#rf=' account receivable report 应收帐款报表
e6hfgVN account statement 结单;帐单;会计财务报表
jij-pDQnv account title 帐户名称;会计科目
C(lGW,! accountant's report 会计师报告
"}jv5j5 Accountant's Report Rules 会计师报告规则
lc\f6J>HT accounting and auditing procedure 会计与审计程序;会计与核数程序
nM6/c Accounting Arrangements 《会计安排》
;\)N7SJ accounting basis 会计基础
) E(9
R( accounting by Official Receiver 破产管理署署长呈交的帐目
WeRX ~ Accounting Circular 《会计通告》
gC\^"m accounting class 会计类别
`{W>Dy accounting date 记帐日期;会计结算日期
G}p*oz~ accounting for money 款项核算
Q
a8;MxK` Accounting Officer 会计主任
Dro2R_j{ accounting period 会计报告期;会计期
b;Uqyc accounting policy 会计政策;会计方针
$VyH2+ jC accounting practice 会计惯例
V[r1bF accounting principle 会计准则
Pvu*Y0_p accounting record 会计记录
CWS&f
g%o{ accounting report 会计报告
ca!DZ%y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4Q
n5Mr@< Accounting Society of China 中国会计学会
2g:V_% accounting statement 会计报表
)6
[d'2 accounting system 会计制度;会计系统
#a=~a=c(^ accounting transaction 会计事项;帐务交易
Z2hIoCT accounting treatment 会计处理
S|v")6 accounting year 会计年度
(b>B6W\& accretion 增值;添加
x#,nR]C accrual 应计项目;应累算数目
"qv J-Y accrual basis 应计制;权责发生制
W<s5rM x accrual basis accounting 应计制会计;权责发生制会计
<c$K3 accrue 应累算;应计
Q=Y1kcTOn accrued benefit 应累算利益
UfAN)SE" accrued charges 应计费用
!Xf7RT accrued cumulative preference share dividend 应累算的累积优先股股息
?PST.+l accrued expenses 应累算费用
eIY![..J/N accrued interest payable 应付利息;应计未付利息
h!h<!xaclW accrued interest receivable 应收利息;应计未收利息
:~{x'`czJ accrued right 累算权益
:ZP`Y%dt' accruing profit 应累算的利润
^TCgSi7k`L accumulated fiscal reserve 累积财政储备
qJPEq%'Q accumulated profit 累积利润;滚存溢利
w.6 Gp;O accumulated reserve 累积储备
%q)*8 accumulation of surplus income 累积收益盈余
g6Nw].{ acquired assets 既得资产
.cA'6J"Bm\ acquisition 收购;购置;取得
:bV1M5 acquisition cost 购置成本
DQRr(r~2Kj acquisition expenses 购置费用
yi$ Jk}w acquisition of 100% interest 收购全部股权
ohj(1jt acquisition of control 取得控制权
|B/A)(c
yV acquisition of fixed assets 购置固定资产
AEr8^6 acquisition of shell “买壳”
!$5.\D acquisition price 收购价
F F7 act of God 天灾
>@wyiBU acting partner 执事合伙人
?R VY%s;g active market 买卖活跃的市场;交投畅旺的市场;旺市
6Om)e=gU/ active partner 积极参与的合伙人
t;e+WZkV active trading 交投活跃
T.kQ] h2ZG actual circulation 实际流通
6e.?L actual cost 实际成本
BmGY#D, actual expenditure 实际开支;实际支出
P]b *hC actual income 实际入息;实际收入;实际收益
8*t8F\U# actual market 现货市场
FqpUw<]6s actual price 现货价;实际价格
7G<v<& actual profit 实际利润
uy^vQ/ actual quotation 实盘;实际价位;实际报价
"ZU CYYre actual year basis 按实际年度计算
_yJAn\ actuals 实货
R#0Z actuarial investigation 精算调查
b9gezXAcd actuarial principle 精算原则
g(Dr/D actuarial report 精算师报告
^~Dmb2h Actuarial Society of Hong Kong 香港精算学会
5$w`m3>i( actuarial valuation 精算师估值
leSR2os actuary 精算师
{D9m>B3"{ ad referendum agreement 暂定协议;有待覆核的协定
~KF>Jow?Y ad valorem duty 从价税;按值征税
BQTibd ad valorem duty system 从价税制
;Q&|-`NK ad valorem fee 从价费
;)nV ad valorem tariff 从价关税
~xSAR;8 additional allowance 额外免税额
ollk {N additional amount for unexpired risk 未过期风险的额外款额
sq~9
l|F additional assessable profit 补加应评税利润
A:-r2;xB additional assessment 补加评税
Ug1n4X3FKn additional commitment 额外承担
lE@ V>%b additional commitment vote 额外承担拨款
d} `Z| ex additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8Q2qroT additional dependent parent allowance 供养父母额外免税额
':jsCeSB additional provision 额外拨款
@CJ`T& additional stamp duty 附加印花税
e dv&! additional tax 补加税罚款;补加税款
V`/D!8> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
FhkS"y adjudged bankrupt 被裁定破产
2y0J~P! I adjudicated bankrupt 裁定破产人
,m)k;co^ adjudication fee 裁定费;评定印花税额手续费;评估契据费
!QTfQ69Y0 adjudication of bankruptcy 裁定破产;宣告破产
;@R=CQ6 adjudication of insolvency 裁定无力偿还债务
2GRdfX adjusted actual 经调整的实数;调整后的实数
qB0F9[U adjusted current assets 经调整的流动资产;调整后的流动资产
B<p -.tv adjusted figure 经调整的数字;调整后的数额
bXw!fYm& adjusted liabilities 经调整的负债;调整后的负债
[~[)C]-= adjusted loss 经调整的亏损;调整后的亏损
RZg8y+jM 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
5!pof\/a adjusted profit 经调整的利润;调整后的利润
NEb M>1>^ adjusted surplus 经调整的盈余额;调整后的盈余额
[G/ti&Od^ adjusted value 经调整的价值;调整后的价值
XzBnj7E adjustment 调整;修订;理算〔保险〕
,4&?`Q adjustment centre 调剂中心
`f~\d.*U adjustment lag 调整过程的时间差距;调整时差
QxaW
x adjustment mechanism 调整机制
g} /efE adjustment of loss 亏损调整
V{yP/X
adjustment process 调整过程;调整程序
/P>t3E2c adjustment range 调整幅度
ZgP~VB0)$ administered exchange rate 受管制汇率
1'G&PX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n8dJ6"L<" administration expenses 行政费用
>ARZ=x[ administration fee 手续费;行政费
+KzbaBK administration in bankruptcy 破产管理
` ,O#r0m administration order 遗产管理令
c6@7>PM administrator 管理人;遗产管理人
%gb4(~E+N administrator of the estate 遗产管理人
(WISf}[l; admission of debt 债项承认书
z9B""ws admission of proof 接纳债权证明
bkvm-$/ advance 放贷款项;垫付款项;预支款项;预付款项
^-&BGQM advance account 暂支帐目;预付款帐户
PS=N]e7k' advance compensation 预付补偿金
4|#@41\ B advance from shareholder 股东垫款
jrKRXS advance pending reimbursement 预支以待日后付还
bz1+AJG advanced economy 先进经济体系
kU
{>hG4 advancement 预付;预付财产
5@kNvi advances warrant 垫款令
oXxY$x*R1 advancing 贷出
\[57Dmo adverse balance 逆差
ls928 adverse exchange 逆汇
|v6kZ0B< advertisement addressed to shareholders 在报章刊登的致股东通告
3m#/1=@o advice for collection 托收通知书
^z%ShmM&LZ advice of drawing 提款通知书;汇票通知书
b,tf]Z- advice of payment 付款通知
KDX1_r=Y Advisory Committee [Securities and Futures Commission]
q|}%6ztv- 谘询委员会〔证券及期货事务监察委员会〕
Q^H8gsv Advisory Committee on Diversification 经济多元化谘询委员会
(1pR= affidavit 誓章;遗产申报誓章
m'b9 f6 affidavit of no receipt 述明无收款的誓章
MN.h,^b affiliate 联号;联营公司;附属公司
Ddr.kXIpo affiliated company 附属公司;联号;联营公司
2.>WR~\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Sz_{ #- affordability 负担能力
Z?);^m|T African Development Bank [AfDB] 非洲开发银行
o;zU;pkB after-acquired property 事后取得的财产
@|jLw($Ly after-hours dealing 市后交易
PXRkK63 after-tax profit 税后盈利;税后利润;税后溢利
|g@n'^] agency agreement 代理协议
5C|Y-G agency expenses 代理机构的开支
T.}wcQf&* agency fee 代理费
e@ mjh, Agency Law 《代理法》
*:+&SxL agent 代理人;承销人
^]cl:m=* agent of company 公司代理人
Jx jP'8 agent's fee 代理人费;经纪费
+~x'1*A_ aggregate 总计;总数;总体数字
%lbDcEsf9 aggregate amount 总款额;总额
A%[BCY_ aggregate assets and liabilities 总体资产与负债
s.#%hPX{ aggregate at constant price 按固定价格计算的总体数字
hp$/O4fD aggregate demand 总需求
.yF@Ow aggregate gross position 总持仓量
cOq'MDr aggregate limit 总限额
0'3f^Ajf aggregate of salaries tax 合计薪俸税
&&daQg4Ha aggregate performance 总体表现;总体业绩
nhu;e}[> aggregate supply 总体供应
c&mLK1A6 aggregate surplus 总盈余
L/Ytk ag aggregate total 整体总额
s<XAH7?0 aggregate value 总值;合计价值
o
_G,Ph!7 aggregated basis 合计基准
sMn)[k
vX aggregated net chargeable income 合计应课税入息实额
AVnH|31dC~ aggregation 合并计算;合计;总和
C+m%_6< aggregation of incomes of husband and wife 夫妇入息合并计算
zFba("E Z aggregation of property 财产的总和
%2;Nj;
J$ agio 差价;贴水
@|2L>N 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》
4!</JZX~$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bih%hqny 《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》
+QZ}c@'r Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H:k?#7D( 《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》
yZ:AJNb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ms]r1x" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6/5Xy69:h agreement for a settlement 授产协议
=<;C5kSD agreement for assignment 转让协议
cEK<CV agreement for sale 售卖协议;买卖协议
`B A'a" $ agreement for sale and purchase 买卖协议
F{*h~7D-| agreement for the payment of interest 支付利息协议
s;ivoGe} agreement for the repayment of money 还款协议
&}y?Lt agreement of reinsurance 再保险协议
_ g8CvH)?! Agricultural Bank of China 中国农业银行
E-`3}"{ air passenger departure tax 飞机乘客离境税
p=jpk@RX Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vmj'X>Q airport tax 机场税
li37* alcohol duty 酒精税
[pRRBMho alienation 让与;让渡;转让
1`Ig A0V`" alimony 生活费;赡养费
iCtDV5 All Ordinaries Index [AOI] 所有普通股指数
0R-J
\ all risks 全险;综合险
kdP*{ All Sales Record for Stock Market 《股票市场成交报告》
$A;%p6PO) Allied Capital Resources Limited 新联财务有限公司
m4r<=o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cSD$I^$oq allocation letter 拨款信件
euyd(y$'k allocation of fund 分配款项;预留款项
j6: jN-z allocation of profit 利润分配;溢利分配
=`KA@~XH4 allocation warrant 拨款令
;xl0J*r allotment 分配;配股
chE}TK allotment notice 股份配售通知;配股通知
VrIR!9%: allotment of shares 股份分配
r6QshCA" allowable 可获宽免;免税的
N;q)[Dr allowable business loss 可扣除的营业亏损
B{lj.S`mB allowable expenses 可扣税的支出
Bc*FH>E allowance 免税额;津贴;备抵;准备金
&|K9qa~)Y allowance for debts 债项的免税额
`6:B0-r allowance for depreciation by wear and tear 耗损折旧免税额
qI%X/' allowance for funeral expenses 殡殓费的免税额
Z_h-5VU- allowance for inflation 为通货膨胀而预留的款项;通胀准备金
j2RdBoCt allowance for repairs and outgoings 修葺及支出方面的免税额
0sA+5*mdM allowance to debtor 给债务人的津贴
KSAE!+ alteration of capital 资本更改
p>l:^-N;f alternate trustee 候补受托人
I'E7mb<2 amalgamation 合并
{ew;
/; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4o<rj4G> ambit of charges 征税范围;收费范围
#I"s{* amended valuation 经修订的估值
_M)
G American Commodities Exchange 美国商品交易所
2j;9USZ
p American Express Bank Limited 美国运通银行
%#<MCiaK American Stock Exchange 美国证券交易所
|Zk2]eUO+ amortization 摊销
y}U}AUt amount due from banks 存放银行同业的款项
sR4B/1'E amount due from banks abroad 存放海外银行同业的款项
o* ~aB_ amount due from holding companies 控股公司欠款
f}t8V% ^E amount due from local banks 存放本港银行同业的款项
<2SWfH1> amount due to banks 银行同业的存款
g.*DlD%% amount due to banks abroad 海外银行同业的存款
M5kw3Jy 5 amount due to holding companies 控股公司存款
CUN1.i<pk8 amount due to local banks 本港银行同业的存款
.]e_je_ amount due to outport banks 外埠银行同业的存款
)`BKEaf amount for note issue 发行纸币的款额
p/U{*i]t amount of bond 担保契据的款额
4:9N]1JCb amount of consideration 代价款额
mIZ6[ ? amount of contribution 供款数额
:2.<JUDM amount of indebtedness 负债款额
0T7t. amount of principal of the loan 贷款本金额
Rc vp@ amount of rates chargeable 应征差饷数额
EeR} 34 amount of share capital 股本额
IG Ax+3V amount of sums assured 承保款额
}a%1$>sj amount of variation 变动幅度
GO)5R, amount of vote 拨款数额
$Jo4n>/ amount payable 应付款额
ph$vP;} amount receivable 应收款额
bO` SBq$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@h9QfJ_f analysis 分析
DF>3)oTF ancillary risk 附属风险
4a=QTq0p annual account 周年帐目;周年帐目报表;年度决算;年结
aka)#0l . annual accounting date 年结日期
FP'-=zgc annual allowance 每年免税额;年积金;年度津贴;年津
Xp.$FJ1) annual balance 年度余额
#U(kK(uO annual disposable income 每年可动用收入
`&9iC 4P annual estimates 周年预算
E&N~h|CL annual fee 年费
9:P\)'y? annual general meeting 周年大会
:,ucJ| annual growth rate 年增率;每年增长率
#g/m^8n?s annual long-term supplement 长期个案每年补助金
\10KIAQ annual pensionable emolument 可供计算退休金的年薪
Z(XohWe2 annual report 年报
3
"iBcsLn Annual Report on the Consumer Price Index 《消费物价指数年报》
"AP$)xM-: annual return 周年报表;周年申报表;每年报税表格
)Dp0swJ Annual Return Rules 《周年报表规则》
B@U'7`v annual review of consumer prices 每年消费物价回顾
^=k=; annual roll-forward basis 逐年延展方式
R GL2S]UFs annual salary 年薪
fx-8mf3 annual statement 年度报表;年度决算表
Z2t\4|wr: 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
f`)*bx annuitant 年金受益人
#W&o]FAA3y annuity 年金
O7CW#F annuity contract 年金合约
*M)M!jTv annuity on human life 人寿年金
}K5okxio antecedent debt 先前的债项
I^n DO\m < ante-dated cheque 倒填日期支票
f92z/5%V anticipated expenditure 预期开支
TlowEh8r anticipated net profit 预期纯利
&1Cs' anticipated revenue 预期收入
,+5:}hR+ anti-inflation measure 反通货膨胀措施
d'"|Qg_' anti-inflationary stance 反通货膨胀立场
wX5q=I apparent deficit 表面赤字
$A`m8?bY apparent financial solvency 表面偿债能力
dVUe!S` apparent partner 表面合伙人
W4,'?o application for personal assessment 个人入息课税申请书
('{aOiSH application of fund 资金应用
_, E/HAX application to release as liquidator and to destruct the books of accounts and documents
Cs(sar:7 申请免除清盘人职务及毁灭帐簿与文件
>(-A"jf appointed actuary 委任精算师
*4e?y appointed auditor 委任核数师;委任审计师
\1SC:gN*# appointed trustee 委任的受托人
i),bAU!+m appointer 委任人
'J$@~P apportioned pro rata 按比例分摊
9GRQ^E apportionment 分配;分摊
eyuyaSE Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
):_@i apportionment formula 分摊方程式
e=nvm'[h apportionment of estate duty 遗产税的分摊
q|:wzdmNZ appraisal 估价;评估
;NH^+h appreciable growth 可观增长
$}AbR:z appreciable impact 显着影响
Ia<V\$ # appreciable increase 可观增长
)tKSooW appreciation 增值;升值
R+U$;r8l appreciation against other currencies 相对其他货币升值
hbg$u$1`, appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/wax5FS'I, appreciation tax 增值税
KZTLIZxI- appropriation 拨款;拨用;拨付
''(rC38 appropriation account 拨款帐目
u>]3?ty` Appropriation Bill 拨款法案
jo^c>ur appropriation-in-aid system 补助拨款办法
n\M8>9c approved assets 核准资产
Y!8FW| approved basket stock 认可一篮子证券
yIcTc approved budget 核准预算
B]H8^ approved charitable donation 认可慈善捐款
@({=~
W^ approved charitable institution 认可慈善机构
7nPcm;Er approved currency 核准货币;认可货币
FZ?:BX^ approved estimates 核准预算
:EAh%q
approved estimates of expenditure 核准开支预算
4y#XX[2Wj approved overseas insurer 核准海外保险人
-pIz-* approved overseas trust company 核准海外信托公司
`IEA approved pooled investment fund 核准汇集投资基金
haY]gmC approved provident fund scheme 认可公积金计划
_-lE$
O approved provision 核准拨款
=kfa1kD&{ approved redeemable share 核准可赎回股份
)|v y}Jf7 approved regional stock 认可地区性证券
s[sv4hq approved retirement scheme 认可退休金计划
14"57Jt8 approved subordinated loan 核准附属贷款
J
jm={+@+ arbitrage 套戥;套汇;套利
3LT~-SvL arbitrageur 套戥者;套汇者
w|6/ i/X arbitrary amount 临时款项
q"
f65d4c arrangement 措施;安排;协定
lcm3wJ'w arrears 欠款
E*u*LMm arrears of pay 欠付薪酬
&92/qRh7 arrears of revenue 逾期未收税款;逾期未收的帐项
M2-`p articles of association 组织章程;组织细则;组织章程细则
*g,ls(r\[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Y X^c}t}U ascertainment of profit 确定利润
.}/8] "Asia Clear" “亚洲结算系统”
W} i6{Vh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
x};~8lGT>t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!8[T*'LJ-
Asian Development Fund [ADF] 亚洲发展基金
u\Ylo.)b Asian dollar bond 亚洲美元债券
MzX&|wimb Asian dollar market 亚洲美元市场
B=r DU$z Asian dollar rate 亚洲美元利率
5XUm} D$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mmbe.$73 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>]pZ;e$ asked price 沽盘;喊价;索价;卖方报价
L?j0t*do assessable income 应评税入息
Q{|%kU" assessable loss 应评税亏损
H oABo: assessable profit 应评税利润
X'jyR:ut# assessable value 应评税值
aL4^ po assessed profit 估定利润
&J&'J~N assessed value 经评估价值
tkT,M,]?9 assessment 评税;评定;估价;评税单
[M[<'+^* assessment number 评税编号;估价编号
b^Z2Vf:k] assessment of additional tax 补加税评税
eO <N/?t assessment of performance 业绩评估;实绩评价
$G`CXhbl Assessor 评税主任
&liON1GLM asset price bubbles 资产价格泡沫
Yi%lWbr asset-backed securities 具资产保证的证券
!xfDWbvHV assets accretion 资产增值
xqzeBLU assets and liabilities 资产与负债
(vO3vCYeQ assets betterment statement 资产递增表;资产改进表
.oyAi|| assets lending 实物放款;有抵押贷款
ZKXE7p
i assets of the company passing on the death 死者去世时转移的公司资产
9?H$0xZV assets pledged as security for liabilities 用作负债抵押的资产
7]vmtlL assets portfolio 资产投资组合
A7Ql%$v7^ assets price 资产价格
b^$`2m-?@f assets quality 资产质素
f%,S::%Ea assets realization 资产变现
F<,pAxl~@ assets refinancing arrangement 资产再集资安排
\R<MQ#
x assets securitization 资产证券化
KVa{;zBwl assets situated outside Hong Kong 在香港以外地方的资产
v1,#7sAW' assets stripping 削减资产;拆卖资产
%]_: \! assets value 资产值
]ZcivnN# assignee 承让人
9 8|sWI3B assignment 转让;转让书;转让契
_d@YLd78P assignment of interest 权益转让
;#85 _/ assignment of letters patent and trade mark 专利证书及商标转让
SA +d4P_T assignment of property 物业转让;物业转让书
L;RE5YrH%6 assignment right 转让权
lg aSIXDK assignor 转让人
#"N60T@ associate 有联系的人;有关连人士;相联者;合伙人;联系人
$pES>>P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LL#REK|lm8 associate member 附属会员
{$z54nvw$ associated body corporate 相联法人团体
GQtNk<?$I associated company 相联公司;联属公司
:hZM$4 associated corporation 相联法团
]o<]A[< Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bFG~08Z ,d 公认会计师公会〔英国〕
XPX?+W=mv Association of Futures Exchange Brokers 香港期货经纪协会
(SyD)G\rj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
i<"lXu association of underwriters 承保人组织
1,wcf, assumption of control 接管
ddfGR/1X assurance 担保;保险;转易;转易书
^aSb~lce assurance of interest 权益的转易
o pTXI*QA at 19XX price 按一九XX年价格计算
^v;)6a2 at a discount 按赔价计算;按贴水价格计算;打折扣
Y)1/fEM at a premium 按溢价计算;按升水价格计算
)%K<pIk at call 通知付款;按通知
|SkQe[t at constant market price 按固定市价计算
OT
0c5x at constant price 按固定价格计算
I_r@Y:5{ at cost 按成本计算
Me.I>7c at current market price 按当时市价计算;按现时市价计算
s(=wG| at current price 按当时价格计算;按现时价格计算
"U}kp#) at factor cost 按要素成本计算;按生产要素成本计算
l
r&7 qu at money-of-the-day price 按付款当日价格计算
qPQIcJ at or better 按指定或较佳价位〔买卖指令〕
lp
*GJP]T at par 按面值计算;平价
/}m)FaAi at sight 见票即付
sF
{,n0<8 at the close 按收市盘
u"HGT=Nl at the opening 按开市盘
b(0<,r8 attestation 见证;见证条款
.$&^yp at-the-money option 平价期权
-!PJHCLd attorney 受权人;受托代表人
PQ4mNjXN attornment 新拥有人承认书
RsZj attributable profit 可归属利润
sUG!dwqqd attributable share value 可归属股份价值
3(WijtH Auckland Stock Exchange 奥克兰证券交易所
+HS]kF H auction 拍卖
eN=jWUoCh auctioneer 拍卖商
3YvKHn|V" audit 审计;核数
~m6=s~Vn Audit Commission 审计署
gK rUv0&F Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
= QBvU)Ki 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〕
B]X8KzLu audit review 帐目审查
"#~>q(4^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
w5%Yi{ audited account 审计帐目;经审计的帐目
"
@D audited annual account 经审计的周年帐目
%zcA|SefP audited balance sheet 经审计的资产负债表
e(t}$Q= auditor 核数师;核数主任;审计师
8FuxN2 auditor's certificate 核数师证明书;审计师证明书
zS%XmS\ auditor's report 核数师报告;审计师报告
$:~;U xh= Aussie bond 澳元债券
\l59/ZFan austerity budget 紧缩预算
uN`/&_$c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8qyEHUN2q Australia All Ordinaries Index 澳洲所有普通股票指数
UMGiJO\yH Australian Dollar [AUD] 澳元
7zG
r+Px Australian Options Market 澳大利亚期权市场
$r!CQ2S Australian Securities Commission 澳洲证券事务监察委员会
~7 i{~<? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
["3dr@T9Z Australian Stock Exchange 澳大利亚证券交易所
&&&-P\3 Austrian Schilling [ATS] 奥地利先令
4,)9@-|0R authentication 认证;鉴证
u9!
? authority to purchase 委托购买证;委购书
]DVr-f
~ authorization 认可;核准;授权;授权书
]}v]j`9m% authorization by direction 指示授权
b}K,wAx
authorization by instruction 指令授权
pl]|yIZ authorization by warrant 令状授权
KqFI2@v
authorization of unit trust 单位信托的认可
i=gZ8Q=H authorized agent 指定代理人
,#)d authorized capital 法定资本
Lk(ESV;r authorized clerk 出市员
I\mF dE authorized dealer 认可交易商
E.K^v/dNdq authorized financial institution 认可财务机构
joe)b authorized fund 认可基金
d/; tq authorized fund house 获授权的基金公司;认可基金公司
cw<IL authorized institution 认可机构
*z~,|DQ(A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Cab.a)o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
\BnU?z authorized insurer 获授权保险人;获认可承保人
:c/54Ss~ authorized investment 特准投资项目
uBlPwb,V authorized person 获授权人
(Q8!5s authorized representative 获授权代表
+M-tYE
5n authorized share capital 法定股本
`\UY5n72 automated quotation system 自动报价系统
&e^;;<*w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zZ%[SW&vC 自动交易系统〔香港期货交易所有限公司〕
tj13!Cc}e` automatic adjustment mechanism 自动调整机制
,:t,$A automatic adjustment system 自动调整系统
vJ&_-CX Automatic Clearing House 自动票据交换所
4}H+hk8- automatic exchange rates accumulation system 自动化汇率累集系统
8US#SI'x Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GLf!i1Z automatic teller machine [ATM] 自动柜员机
A*OqUq/H`; autopay 自动转帐
h.EI(Ev"GN available assets 可用资产
H,(vTthd available fiscal reserve 现存财政储备
#~
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available profit 可用利润
`p()ko Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
c1Ks{%iA average 平均;平均数;海损
Q!+AiSTU average basic salary 平均基本薪金
vG_R( ]d average consumer expenditure 平均消费开支;一般消费开支
\;&;K'
average cost 平均成本
&E&~9"^hQL average cost of land production 增辟土地平均成本
Pe@#6N` average daily turnover 平均每日成交额
Y9^l|,bm5 average daily wage rate 平均每日工资率
kE:[6reG average expenditure pattern 平均开支模式
a}yb~:TC average growth rate 平均增长率
16L YVvmW average net fixed assets 固定资产平均净值
O(-p
md, average of relatives 相对价格平均数
Py; 5z average price 平均价格
6}6Q:V| average propensity to consume 平均消费倾向;一般消费倾向
*)E${\1' < average propensity to save 平均储蓄倾向;一般储蓄倾向
d"FB+$ average rate 平均率
G0
)[(s average revenue 平均收入;平均收益
V?Jy average stock 平均库存;平均存货
$S#Z>d*1! average yearly rent 平均年租
4A2}3$c9 avoidance of double taxation 避免双重课税
\ptO4E avoidance of tax 避税