A:
= Ul"{T< A share A股;甲类股份
(*=>YE'V{ abatement of tax 减税;减扣免税额
q_`j-! ABN AMRO Bank N.V. 荷兰银行
R@s|bs? above-the-line expenditure 线上项目支出;经常预算支出
M!mw6';k above-the-line receipt 线上项目收入;经常预算收入
G`jvy@ ABSA Asia Limited 南非联合亚洲有限公司
H!hd0. absolute change 绝对数值变更
)=X g absolute expenditure 实际开支
%4F\#" A absolute guideline figure 绝对准则数字
='w 2"4 absolute interest 绝对权益
J Eo;Fx] absolute order of discharge 绝对破产解除令
B(vCi^ absolute profit margin 绝对利润幅度
"S6";G^I absolute value 实值;绝对值
n1JV)4Mv absolutely vested interest 绝对既得权益
OIpT9 absorbed cost 已吸收成本;已分摊成本
vu.?@k@ absorption 吸收;分摊;合并
[7HBn absorption rate 吸收率;摊配率;分摊率
+Ek1~i. ACB Finance Limited 亚洲商业财务有限公司
}F/w34+; acceptable form of reciprocity 合理的互惠条件
_?cum~A@ acceptable rate 适当利率;适当汇率
)g^qgxnnV acceptance agreement 承兑协议
oqysfLJ acceptance for honour 参加承兑
q+oc^FD?@ acceptor 承兑人;接受人;受票人
8!!h6dQgI acceptor for honour 参加承兑人
)*XWe|H_ accident insurance 意外保险
?PTXgIC Accident Insurance Association of Hong Kong 香港意外保险公会
ILl~f\xG) accident insurance scheme 意外保险计划
!l0"nPM= accident year basis 意外年度基准
.{ljhE: accommodation 通融;贷款
cF=W hP*f accommodation bill 通融票据;空头票据
cN?/YkW?] accommodation party 汇票代发人
r-!Qw1 account balance 帐户余额;帐户结余
^2 H-_ account book 帐簿
#.*w) account collected in advance 预收款项
sR83e|4I account current book 往来帐簿
_->+Hjj ^ account of after-acquired property 事后取得的财产报告
c/^jD5U7 account of defaulter 拖欠帐目
$RRX- account payable 应付帐款
}N(gP_?n account payee only [A/C payee only] 只可转帐;存入收款人帐户
%Cqp88] account receivable 应收帐款
);JWrkpz account receivable report 应收帐款报表
kSc~gJrne account statement 结单;帐单;会计财务报表
x3`JC&hF,q account title 帐户名称;会计科目
WjK[% ;Z! accountant's report 会计师报告
ok:L]8UN3 Accountant's Report Rules 会计师报告规则
B0)|sH accounting and auditing procedure 会计与审计程序;会计与核数程序
EirZ}fDJzB Accounting Arrangements 《会计安排》
#}@8(>T accounting basis 会计基础
8q{|nH accounting by Official Receiver 破产管理署署长呈交的帐目
tu$rVwgM Accounting Circular 《会计通告》
DUl+Jqn4B accounting class 会计类别
[wm0a4fg accounting date 记帐日期;会计结算日期
1:^Xd~X accounting for money 款项核算
r,Xyb` Accounting Officer 会计主任
XMkRYI1~ accounting period 会计报告期;会计期
}0]uA|lH* accounting policy 会计政策;会计方针
[)jNy_4 accounting practice 会计惯例
SJh~4R\ accounting principle 会计准则
Hd\oV^>
accounting record 会计记录
qwJp&6 accounting report 会计报告
w|S b`eR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3<M yb Accounting Society of China 中国会计学会
(7b9irL&cn accounting statement 会计报表
{'h&[f>zcQ accounting system 会计制度;会计系统
v&/H6r#E. accounting transaction 会计事项;帐务交易
:7"Q accounting treatment 会计处理
;zo|. YD accounting year 会计年度
Sa9VwVUE accretion 增值;添加
nh@JGy*L accrual 应计项目;应累算数目
0x5Ax=ut accrual basis 应计制;权责发生制
j\bp#+ accrual basis accounting 应计制会计;权责发生制会计
$H)!h^7^9 accrue 应累算;应计
)$i,e`T
accrued benefit 应累算利益
b-#{O=B accrued charges 应计费用
N *$GP3] accrued cumulative preference share dividend 应累算的累积优先股股息
.uS`RS8JM accrued expenses 应累算费用
uI?Z_ accrued interest payable 应付利息;应计未付利息
sU*?H`U3d accrued interest receivable 应收利息;应计未收利息
/t7f5mA accrued right 累算权益
.AO-S)wHR accruing profit 应累算的利润
~@l4T_,k accumulated fiscal reserve 累积财政储备
9{Et v w accumulated profit 累积利润;滚存溢利
RC1bTM accumulated reserve 累积储备
u<fZ.1 accumulation of surplus income 累积收益盈余
>K,QP<B acquired assets 既得资产
^W:a7cMw acquisition 收购;购置;取得
: Bo acquisition cost 购置成本
xxl|j$m acquisition expenses 购置费用
e/:? 9 acquisition of 100% interest 收购全部股权
hI*v)c acquisition of control 取得控制权
h0k?(O acquisition of fixed assets 购置固定资产
}}]Lf 3; acquisition of shell “买壳”
m3pDFI acquisition price 收购价
W3>9GY90R act of God 天灾
V-go?b` acting partner 执事合伙人
xl,%
Z~[ active market 买卖活跃的市场;交投畅旺的市场;旺市
|X A0F\ active partner 积极参与的合伙人
fvH{va. active trading 交投活跃
R59iuHQ[ actual circulation 实际流通
m^qFaf)6 actual cost 实际成本
K`9~#Zx$ actual expenditure 实际开支;实际支出
=_C&lc" actual income 实际入息;实际收入;实际收益
5j ]!r actual market 现货市场
pQ0*)}l, actual price 现货价;实际价格
yUo8-O aL7 actual profit 实际利润
G93V=Bk= actual quotation 实盘;实际价位;实际报价
YQHpW>z actual year basis 按实际年度计算
a5ZXrWv actuals 实货
?uL-qsU actuarial investigation 精算调查
H.;}%id actuarial principle 精算原则
3ddw'b'aQ actuarial report 精算师报告
Wj|W B*B Actuarial Society of Hong Kong 香港精算学会
=0EKrG actuarial valuation 精算师估值
O9By5j 4 actuary 精算师
VPT?z ad referendum agreement 暂定协议;有待覆核的协定
SZr c-f_ ad valorem duty 从价税;按值征税
^ }5KM87 ad valorem duty system 从价税制
fu~iF ad valorem fee 从价费
f9>pMfi:@ ad valorem tariff 从价关税
yBs-bp"- additional allowance 额外免税额
WLj]EsA. additional amount for unexpired risk 未过期风险的额外款额
[@VzpVhXz additional assessable profit 补加应评税利润
G[ #R 1' additional assessment 补加评税
SS`\_@ci additional commitment 额外承担
)mOM!I7D@ additional commitment vote 额外承担拨款
weu+$Kr
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+8?18@obp additional dependent parent allowance 供养父母额外免税额
,qp8Rg|3j additional provision 额外拨款
3]JJCaf additional stamp duty 附加印花税
."BXA8c;A additional tax 补加税罚款;补加税款
juF=ZW%i Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5&EBUl} adjudged bankrupt 被裁定破产
3$YbEl@# adjudicated bankrupt 裁定破产人
+VW8{=$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
,T
zlW\?\ adjudication of bankruptcy 裁定破产;宣告破产
I|&DXF adjudication of insolvency 裁定无力偿还债务
T|BlFJ0" adjusted actual 经调整的实数;调整后的实数
-A<@Pg adjusted current assets 经调整的流动资产;调整后的流动资产
7"aN7Q+EbI adjusted figure 经调整的数字;调整后的数额
&gS-.{w " adjusted liabilities 经调整的负债;调整后的负债
N.z2eo adjusted loss 经调整的亏损;调整后的亏损
l"dXL"h 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
c\rP
-"C adjusted profit 经调整的利润;调整后的利润
z)^.ai,: 0 adjusted surplus 经调整的盈余额;调整后的盈余额
j~ds)dW%`& adjusted value 经调整的价值;调整后的价值
GEVDXx>@ adjustment 调整;修订;理算〔保险〕
'do2n/ adjustment centre 调剂中心
Uq'W<.v5 adjustment lag 调整过程的时间差距;调整时差
S{e3aqT#N adjustment mechanism 调整机制
9<3}zwJ adjustment of loss 亏损调整
dg#Pb@7a adjustment process 调整过程;调整程序
C|Gk} adjustment range 调整幅度
VV$#<D<) administered exchange rate 受管制汇率
j?o6>j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W>+`e]z administration expenses 行政费用
(#>X*~6 administration fee 手续费;行政费
FywX administration in bankruptcy 破产管理
u5rvrn ] administration order 遗产管理令
ZaY|v- administrator 管理人;遗产管理人
<h#W*a
administrator of the estate 遗产管理人
)ej1)RU" admission of debt 债项承认书
Hk4k admission of proof 接纳债权证明
|H^v8^%>zm advance 放贷款项;垫付款项;预支款项;预付款项
nxuH22: advance account 暂支帐目;预付款帐户
Gq[5H(0/c advance compensation 预付补偿金
!'#
D~ advance from shareholder 股东垫款
sDg1nKw( advance pending reimbursement 预支以待日后付还
3p HI+a advanced economy 先进经济体系
WO%pX+PoH advancement 预付;预付财产
d\3 %5Y advances warrant 垫款令
7\g#'#K advancing 贷出
19O adverse balance 逆差
-U$;\1-- adverse exchange 逆汇
hTEb?1CXU advertisement addressed to shareholders 在报章刊登的致股东通告
[6g$;SicT advice for collection 托收通知书
4Lk<5Ho advice of drawing 提款通知书;汇票通知书
Dl0{pGK~ advice of payment 付款通知
Z~94<*LEp Advisory Committee [Securities and Futures Commission]
fNx!'{o" 谘询委员会〔证券及期货事务监察委员会〕
~V ?z!3r-) Advisory Committee on Diversification 经济多元化谘询委员会
@ls/3`E/5E affidavit 誓章;遗产申报誓章
fATVAv affidavit of no receipt 述明无收款的誓章
@?]>4+Oa0 affiliate 联号;联营公司;附属公司
1@LUxU#Uu$ affiliated company 附属公司;联号;联营公司
J"E _i] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^.@%n1I"5y affordability 负担能力
MRo_An+ African Development Bank [AfDB] 非洲开发银行
j`@`M*)GB after-acquired property 事后取得的财产
q!U$\Q& after-hours dealing 市后交易
K>~YO~~ after-tax profit 税后盈利;税后利润;税后溢利
\5<Z [#{ agency agreement 代理协议
->;2CcpHB agency expenses 代理机构的开支
d#d&CJAfr agency fee 代理费
lcpiCZ Agency Law 《代理法》
Z VdQ$ agent 代理人;承销人
a"O;DYh agent of company 公司代理人
p]y.N)a agent's fee 代理人费;经纪费
SfY 5Xgp aggregate 总计;总数;总体数字
G,<d;: aggregate amount 总款额;总额
T3=h7a %= aggregate assets and liabilities 总体资产与负债
[x,
`)Fk aggregate at constant price 按固定价格计算的总体数字
-:r<sv$ aggregate demand 总需求
0>-}c> aggregate gross position 总持仓量
t~ I;IB aggregate limit 总限额
xuqG)HthRS aggregate of salaries tax 合计薪俸税
w1zMY:9 aggregate performance 总体表现;总体业绩
#M!{D aggregate supply 总体供应
<{ v
%2 aggregate surplus 总盈余
A+H8\ew2, aggregate total 整体总额
l\N2C4NG aggregate value 总值;合计价值
E%8uQ2p( aggregated basis 合计基准
qo\9,< aggregated net chargeable income 合计应课税入息实额
eG2'W aggregation 合并计算;合计;总和
s"$K2k;J aggregation of incomes of husband and wife 夫妇入息合并计算
F" M/gy aggregation of property 财产的总和
jp4-w( agio 差价;贴水
54WX#/<Yik 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》
,S(Z\[x0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jFKp~`/# 《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》
UB>BVBCt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0x*|X@6\ 《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》
o>+ mw| { Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FY)]yz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
g<^A(zM agreement for a settlement 授产协议
|Axbx? agreement for assignment 转让协议
~bzac2Rp agreement for sale 售卖协议;买卖协议
*m>[\) agreement for sale and purchase 买卖协议
^gyI-S(; agreement for the payment of interest 支付利息协议
BaP'y8dVN agreement for the repayment of money 还款协议
tG9C(D`G agreement of reinsurance 再保险协议
K3=0D!D q Agricultural Bank of China 中国农业银行
BL>~~ air passenger departure tax 飞机乘客离境税
d+]= l+& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
QH7 GEj] airport tax 机场税
I} Q+{/?/ alcohol duty 酒精税
\AoqOC2u alienation 让与;让渡;转让
Cq<Lj alimony 生活费;赡养费
&'Nzw2 All Ordinaries Index [AOI] 所有普通股指数
T]/> c all risks 全险;综合险
#k d9} All Sales Record for Stock Market 《股票市场成交报告》
:nl,Ac Allied Capital Resources Limited 新联财务有限公司
sEfT#$ a^8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Zi\ex\ )5 allocation letter 拨款信件
>y#qn9rV1 allocation of fund 分配款项;预留款项
pih 0ME}z allocation of profit 利润分配;溢利分配
r.Z g<T allocation warrant 拨款令
e9Gu`$K allotment 分配;配股
?+Vi
!eS allotment notice 股份配售通知;配股通知
H13\8Te{ allotment of shares 股份分配
J2oh#TGp allowable 可获宽免;免税的
<0~1 allowable business loss 可扣除的营业亏损
[x=(:soEqC allowable expenses 可扣税的支出
LN$T.r+ allowance 免税额;津贴;备抵;准备金
xf7YIhL^* allowance for debts 债项的免税额
aYc<C$:NC" allowance for depreciation by wear and tear 耗损折旧免税额
b-<@3N.9] allowance for funeral expenses 殡殓费的免税额
726UO#* allowance for inflation 为通货膨胀而预留的款项;通胀准备金
3PLA*n+% allowance for repairs and outgoings 修葺及支出方面的免税额
,|zzq@fk allowance to debtor 给债务人的津贴
Tz9 (</y alteration of capital 资本更改
pJl/d;Cyrb alternate trustee 候补受托人
SEi\H$! amalgamation 合并
?< yYm;B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8vR'<_>Q ambit of charges 征税范围;收费范围
z9
#- amended valuation 经修订的估值
69:-c@L0 American Commodities Exchange 美国商品交易所
X6w+L?A American Express Bank Limited 美国运通银行
- 3PLP$P American Stock Exchange 美国证券交易所
([rSYKpi amortization 摊销
<:nyRy} amount due from banks 存放银行同业的款项
HFyQ$pbBU amount due from banks abroad 存放海外银行同业的款项
!OPHS^L amount due from holding companies 控股公司欠款
%yfl-c(u amount due from local banks 存放本港银行同业的款项
b *0u xvLu amount due to banks 银行同业的存款
#<
:`:@2 amount due to banks abroad 海外银行同业的存款
>X:!Y[N amount due to holding companies 控股公司存款
K]yWpW amount due to local banks 本港银行同业的存款
",Mrdxn7 amount due to outport banks 外埠银行同业的存款
9FNsW$b? amount for note issue 发行纸币的款额
=;I+:K amount of bond 担保契据的款额
#bG6+"g{=L amount of consideration 代价款额
{0/2Hw n amount of contribution 供款数额
8gt*`]I amount of indebtedness 负债款额
L>7@!/9L amount of principal of the loan 贷款本金额
}1Mf0S amount of rates chargeable 应征差饷数额
d,
?GW amount of share capital 股本额
# SJJ@SM amount of sums assured 承保款额
_"t>72
`
amount of variation 变动幅度
S+t2k&pm amount of vote 拨款数额
*6=9 8C4I amount payable 应付款额
)xz_}6b] amount receivable 应收款额
eFA,xzp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yQ<h>J> analysis 分析
B *6ncj ancillary risk 附属风险
LIz'hfS! annual account 周年帐目;周年帐目报表;年度决算;年结
gk5Gf
l annual accounting date 年结日期
mZ:#d;0 annual allowance 每年免税额;年积金;年度津贴;年津
r>*+d|c4 annual balance 年度余额
HmU6:8V
*Z annual disposable income 每年可动用收入
#D{Eq8dp annual estimates 周年预算
9Nv?j=*$ annual fee 年费
X$P(8'[9A annual general meeting 周年大会
v&]yzl annual growth rate 年增率;每年增长率
~>0H
k}Hv annual long-term supplement 长期个案每年补助金
i tk/1 annual pensionable emolument 可供计算退休金的年薪
?0JNaf annual report 年报
[^/a`Kda8 Annual Report on the Consumer Price Index 《消费物价指数年报》
2_M+o]Z^ annual return 周年报表;周年申报表;每年报税表格
}o[<1+W(. Annual Return Rules 《周年报表规则》
q j9q annual review of consumer prices 每年消费物价回顾
61gyx6v annual roll-forward basis 逐年延展方式
DYgB_Iak annual salary 年薪
uT<<G)v) annual statement 年度报表;年度决算表
9^Web~yi# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
MI:%Eq annuitant 年金受益人
d`5AQfL& annuity 年金
~MYE8xrId annuity contract 年金合约
o"A)t= annuity on human life 人寿年金
Q^05n$ tI antecedent debt 先前的债项
BYa#<jXtAT ante-dated cheque 倒填日期支票
a+~b3 anticipated expenditure 预期开支
k:@N6K/$P^ anticipated net profit 预期纯利
alNn(0MG anticipated revenue 预期收入
_X=6M
gU anti-inflation measure 反通货膨胀措施
zA3r&stN+ anti-inflationary stance 反通货膨胀立场
IQ-l%x[fue apparent deficit 表面赤字
asmu< apparent financial solvency 表面偿债能力
anfnqa8 apparent partner 表面合伙人
#&L7FBJ"*v application for personal assessment 个人入息课税申请书
4ZR2U3jd1 application of fund 资金应用
,Sy&?t}` application to release as liquidator and to destruct the books of accounts and documents
C6@*l~j 申请免除清盘人职务及毁灭帐簿与文件
^mC,Z+! appointed actuary 委任精算师
tc\ZYCFr appointed auditor 委任核数师;委任审计师
`cN8AcRHP appointed trustee 委任的受托人
vv^y
V"0Y appointer 委任人
aXZi 2 apportioned pro rata 按比例分摊
y;<}` apportionment 分配;分摊
'<1Cta` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Zp<#( OIu apportionment formula 分摊方程式
Q0x?OL] A apportionment of estate duty 遗产税的分摊
dIhfp7| appraisal 估价;评估
xpwy%uo appreciable growth 可观增长
0,.|-OZ appreciable impact 显着影响
&_hEM~{ appreciable increase 可观增长
+`ov1h appreciation 增值;升值
SK 5]7C2 appreciation against other currencies 相对其他货币升值
v?Cakwu appreciation of the exchange value of Hong Kong dollar 港元汇值上升
b+hN\/*] appreciation tax 增值税
@qx$b~% appropriation 拨款;拨用;拨付
DvOvtd appropriation account 拨款帐目
^L7!lzyo Appropriation Bill 拨款法案
&1`Y&x:p appropriation-in-aid system 补助拨款办法
H/;AlN|! approved assets 核准资产
<$25kb R5K approved basket stock 认可一篮子证券
Xrpvq(] approved budget 核准预算
C>,> _ approved charitable donation 认可慈善捐款
! R3P@,j approved charitable institution 认可慈善机构
R?- zJ ; approved currency 核准货币;认可货币
qcQq.cS_'N approved estimates 核准预算
U^U
hZ! approved estimates of expenditure 核准开支预算
-:J<JX)o approved overseas insurer 核准海外保险人
72*j6#zS approved overseas trust company 核准海外信托公司
KMQPA>w# approved pooled investment fund 核准汇集投资基金
e L}X(). approved provident fund scheme 认可公积金计划
`P*BW,P'T approved provision 核准拨款
|90X_6( approved redeemable share 核准可赎回股份
du#f_|xG approved regional stock 认可地区性证券
Rr[Wka9[ approved retirement scheme 认可退休金计划
<63TN`B approved subordinated loan 核准附属贷款
aD_7^8> arbitrage 套戥;套汇;套利
a1%}Ee arbitrageur 套戥者;套汇者
8IBr#+0 arbitrary amount 临时款项
ib!TXWq arrangement 措施;安排;协定
A:yql`&s arrears 欠款
h.l.da1# arrears of pay 欠付薪酬
y
c 8h}` arrears of revenue 逾期未收税款;逾期未收的帐项
gjX1 z{{~L articles of association 组织章程;组织细则;组织章程细则
{Ja (+NQ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
b0@K ~O;g ascertainment of profit 确定利润
;)P=WS:= "Asia Clear" “亚洲结算系统”
TqfL
Sm| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ck"db30. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u&UmI-} Asian Development Fund [ADF] 亚洲发展基金
d&f!\n_~ Asian dollar bond 亚洲美元债券
3?L[ohKH?: Asian dollar market 亚洲美元市场
r
)_*MPY Asian dollar rate 亚洲美元利率
<8Nr;96IA Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8pftc) k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_VmXs&4 asked price 沽盘;喊价;索价;卖方报价
gG}H5uN assessable income 应评税入息
M7 kWJ assessable loss 应评税亏损
a)Pr&9I assessable profit 应评税利润
;Bzx}7A assessable value 应评税值
7n+,!oJ assessed profit 估定利润
oayu*a. assessed value 经评估价值
`8Ych@f] assessment 评税;评定;估价;评税单
uwZ,l-6T assessment number 评税编号;估价编号
<o*b6m% assessment of additional tax 补加税评税
6-J}ZfGj assessment of performance 业绩评估;实绩评价
^Qn:#O9 Assessor 评税主任
Y%- !%| asset price bubbles 资产价格泡沫
)& Oxp&x asset-backed securities 具资产保证的证券
Fav++ z assets accretion 资产增值
M5t.l ( assets and liabilities 资产与负债
*p#@W-:9E assets betterment statement 资产递增表;资产改进表
[^6z> assets lending 实物放款;有抵押贷款
J]{<Z?% assets of the company passing on the death 死者去世时转移的公司资产
z,2*3Be6V assets pledged as security for liabilities 用作负债抵押的资产
$ Y^0l assets portfolio 资产投资组合
p4UEhT assets price 资产价格
e5n]@mu% assets quality 资产质素
<mVFC assets realization 资产变现
2k^rZ^^" assets refinancing arrangement 资产再集资安排
}Q ]-Y : assets securitization 资产证券化
@pYC!;n+ assets situated outside Hong Kong 在香港以外地方的资产
la!U assets stripping 削减资产;拆卖资产
-"i$^Q` assets value 资产值
rXE0jTf:a assignee 承让人
<p/2 hHfiD assignment 转让;转让书;转让契
Md~._@`|K assignment of interest 权益转让
YhfQpe assignment of letters patent and trade mark 专利证书及商标转让
uozq^sy assignment of property 物业转让;物业转让书
7DoU7I\u assignment right 转让权
|0}7/^ assignor 转让人
WVOj;c associate 有联系的人;有关连人士;相联者;合伙人;联系人
%iEdU V\$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
NqNU:_} associate member 附属会员
~1twGG_; associated body corporate 相联法人团体
n ]D io associated company 相联公司;联属公司
'd&d"E[ associated corporation 相联法团
yg*
#~, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W83PMiN"T- 公认会计师公会〔英国〕
z/f._Z( Association of Futures Exchange Brokers 香港期货经纪协会
Ak kF6d+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q 5z^y(Sv association of underwriters 承保人组织
Yg,b
;H assumption of control 接管
j u"?b2f assurance 担保;保险;转易;转易书
Hc8He!X*# assurance of interest 权益的转易
e.%I#rNI at 19XX price 按一九XX年价格计算
j2u'5kJ
G at a discount 按赔价计算;按贴水价格计算;打折扣
vR2);ywX at a premium 按溢价计算;按升水价格计算
KF1iYo>p at call 通知付款;按通知
:9%e:- at constant market price 按固定市价计算
?~t5>PEonv at constant price 按固定价格计算
\=im{(0h at cost 按成本计算
K@g
~ at current market price 按当时市价计算;按现时市价计算
~_ZK93o( at current price 按当时价格计算;按现时价格计算
J@E]Fl at factor cost 按要素成本计算;按生产要素成本计算
{Bk` Zlki at money-of-the-day price 按付款当日价格计算
z5(5\j] at or better 按指定或较佳价位〔买卖指令〕
yI#qkl- at par 按面值计算;平价
rr1'|
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fDplYn# at the close 按收市盘
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at the opening 按开市盘
3HYdb|y attestation 见证;见证条款
V6HZvuXV! at-the-money option 平价期权
N|2d9E attorney 受权人;受托代表人
Q<;EQb# attornment 新拥有人承认书
I]+
zG attributable profit 可归属利润
.FgeAxflP attributable share value 可归属股份价值
vN],9q Auckland Stock Exchange 奥克兰证券交易所
f'(F'TE auction 拍卖
3'` &D/n auctioneer 拍卖商
f:&JKB)N audit 审计;核数
h@=@
fa Audit Commission 审计署
9"+MZ$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:f39)g5> 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〕
6'/Zq audit review 帐目审查
p}1gac_c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DT>`.y%2W audited account 审计帐目;经审计的帐目
F9K`N8wlu audited annual account 经审计的周年帐目
iv6G9e{cx audited balance sheet 经审计的资产负债表
,&=7ir14>R auditor 核数师;核数主任;审计师
Xn%7{%;h auditor's certificate 核数师证明书;审计师证明书
Ao` e{ auditor's report 核数师报告;审计师报告
IE996
Aussie bond 澳元债券
Oy=0Hsh@x austerity budget 紧缩预算
~,&8)1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
o4EY2 Australia All Ordinaries Index 澳洲所有普通股票指数
S|k@D2k= Australian Dollar [AUD] 澳元
9c k"JMla Australian Options Market 澳大利亚期权市场
Dbj?l;'1 Australian Securities Commission 澳洲证券事务监察委员会
(Z?f eUxp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
nA("
cD[, Australian Stock Exchange 澳大利亚证券交易所
/4pYhJ8S Austrian Schilling [ATS] 奥地利先令
lqL5V"2Y authentication 认证;鉴证
ArAe=m!u authority to purchase 委托购买证;委购书
JvW7h(u7g authorization 认可;核准;授权;授权书
~(XaXu authorization by direction 指示授权
\EoE/2"< authorization by instruction 指令授权
%po;ih$jr* authorization by warrant 令状授权
^[HUtq authorization of unit trust 单位信托的认可
OF']- authorized agent 指定代理人
wUr(i * authorized capital 法定资本
c|9g=DjK authorized clerk 出市员
a]V8F&)g# authorized dealer 认可交易商
<@ ts[p. authorized financial institution 认可财务机构
/]Y#*r8jRi authorized fund 认可基金
v@[3R7|4 authorized fund house 获授权的基金公司;认可基金公司
\ 9V_[xD+ authorized institution 认可机构
m]MR\E5]By authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5Wa)_@qI)` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XA;PWl5! authorized insurer 获授权保险人;获认可承保人
R--s
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authorized investment 特准投资项目
)rj!/% authorized person 获授权人
5~DKx7P!Z authorized representative 获授权代表
L3wj vq^ authorized share capital 法定股本
]oSx]R>{f automated quotation system 自动报价系统
YQd($ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fcF| m5 自动交易系统〔香港期货交易所有限公司〕
C za}cF automatic adjustment mechanism 自动调整机制
k`N*_/(|n automatic adjustment system 自动调整系统
">1wPq& Automatic Clearing House 自动票据交换所
M*3G automatic exchange rates accumulation system 自动化汇率累集系统
%pOz%v~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tg#jjXV\0p automatic teller machine [ATM] 自动柜员机
1z&"V}y autopay 自动转帐
YQ?hAAJ available assets 可用资产
h'h8Mm available fiscal reserve 现存财政储备
,z#D[5 available profit 可用利润
C}xfo}i Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
KP0(w(q average 平均;平均数;海损
~b)X:ku average basic salary 平均基本薪金
ll$mRC average consumer expenditure 平均消费开支;一般消费开支
uuFQTx)) average cost 平均成本
WeH_1$n5 average cost of land production 增辟土地平均成本
W[)HFh(# average daily turnover 平均每日成交额
hkb\GcOj average daily wage rate 平均每日工资率
}DjVZ48 average expenditure pattern 平均开支模式
!\%JOf} average growth rate 平均增长率
{%>~
]9E average net fixed assets 固定资产平均净值
gE@Pb average of relatives 相对价格平均数
dS 4/spNq average price 平均价格
> _sSni average propensity to consume 平均消费倾向;一般消费倾向
3Q62H+MC average propensity to save 平均储蓄倾向;一般储蓄倾向
H9TeMY average rate 平均率
yY UAH- average revenue 平均收入;平均收益
j1{`}\e average stock 平均库存;平均存货
}6%\/d1~ 6 average yearly rent 平均年租
z-We>KX avoidance of double taxation 避免双重课税
"OI$PLK avoidance of tax 避税