A:
AmmUoS\ A share A股;甲类股份
]ZOzqh_0C abatement of tax 减税;减扣免税额
U[ $A=e?\Y ABN AMRO Bank N.V. 荷兰银行
N [iv.B above-the-line expenditure 线上项目支出;经常预算支出
,5L[M&5 above-the-line receipt 线上项目收入;经常预算收入
qhiO( !jK ABSA Asia Limited 南非联合亚洲有限公司
OAiip, absolute change 绝对数值变更
g0BJj= absolute expenditure 实际开支
s&7,gWy}BE absolute guideline figure 绝对准则数字
=5sUpPV( absolute interest 绝对权益
tu6Q7CjW8 absolute order of discharge 绝对破产解除令
z rV absolute profit margin 绝对利润幅度
zT5@wm absolute value 实值;绝对值
iB,Nqs3i* absolutely vested interest 绝对既得权益
u.s-/ g absorbed cost 已吸收成本;已分摊成本
$zvqjT:> absorption 吸收;分摊;合并
<U ?_-0 absorption rate 吸收率;摊配率;分摊率
_jW}p-j ACB Finance Limited 亚洲商业财务有限公司
H,!3s<1 acceptable form of reciprocity 合理的互惠条件
?!J{Mrdn acceptable rate 适当利率;适当汇率
m
pWmExQ acceptance agreement 承兑协议
K8UgP?c;0 acceptance for honour 参加承兑
BiUOjQC# acceptor 承兑人;接受人;受票人
.v3~2r*& acceptor for honour 参加承兑人
YQI&8~z accident insurance 意外保险
T]%:+_,
Accident Insurance Association of Hong Kong 香港意外保险公会
phA^ kdW accident insurance scheme 意外保险计划
$m;rOKVU accident year basis 意外年度基准
KF[P
/cFI accommodation 通融;贷款
MH>CCT accommodation bill 通融票据;空头票据
>dW~o_u'QN accommodation party 汇票代发人
i$A0_ZJKjZ account balance 帐户余额;帐户结余
0V&6"pF_Y' account book 帐簿
]`2=<n;= account collected in advance 预收款项
62 biOea account current book 往来帐簿
u-a* fT account of after-acquired property 事后取得的财产报告
n^Qt !~ account of defaulter 拖欠帐目
T*%Q s&x; account payable 应付帐款
A:3:Cr account payee only [A/C payee only] 只可转帐;存入收款人帐户
9aE!!
(E account receivable 应收帐款
6_# >s1`R account receivable report 应收帐款报表
t(|\3$z account statement 结单;帐单;会计财务报表
x]gf3Tc58 account title 帐户名称;会计科目
EfR3$sp accountant's report 会计师报告
V.RG=TVS Accountant's Report Rules 会计师报告规则
cb k|LQ.O accounting and auditing procedure 会计与审计程序;会计与核数程序
#*[G,s#t^ Accounting Arrangements 《会计安排》
:Q\{LB c accounting basis 会计基础
rN'')n/F accounting by Official Receiver 破产管理署署长呈交的帐目
_O-ZII~ Accounting Circular 《会计通告》
uV:;q>XM'% accounting class 会计类别
xYJ|G=h&A accounting date 记帐日期;会计结算日期
os]P6TFFX? accounting for money 款项核算
]KS|r+ Accounting Officer 会计主任
i$Q$y
hT{ accounting period 会计报告期;会计期
2U-F}Z accounting policy 会计政策;会计方针
Qifjv0&;u accounting practice 会计惯例
G6N$^HkW? accounting principle 会计准则
,h'q}5 accounting record 会计记录
e)[>E\u _ accounting report 会计报告
j z aC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V(%L}0[] Accounting Society of China 中国会计学会
v}v! hs Q accounting statement 会计报表
/\S1p3EW* accounting system 会计制度;会计系统
4&Uq\,nx accounting transaction 会计事项;帐务交易
AiT&:'<UT accounting treatment 会计处理
(1r.AG`g accounting year 会计年度
Khbkv accretion 增值;添加
ptS1d$ accrual 应计项目;应累算数目
.cTK\ accrual basis 应计制;权责发生制
R(c:#KF#8 accrual basis accounting 应计制会计;权责发生制会计
d85\GEF9i accrue 应累算;应计
?t&sT accrued benefit 应累算利益
38wt=0br accrued charges 应计费用
+6=2B0$
r accrued cumulative preference share dividend 应累算的累积优先股股息
KrhAObK accrued expenses 应累算费用
i>n.r_!E accrued interest payable 应付利息;应计未付利息
a$7}_kb accrued interest receivable 应收利息;应计未收利息
?G[<~J3-E accrued right 累算权益
f((pRP accruing profit 应累算的利润
f3>8ZB4 accumulated fiscal reserve 累积财政储备
@iZ"I i&+ accumulated profit 累积利润;滚存溢利
Cz2OGM*mz? accumulated reserve 累积储备
*uAsKU accumulation of surplus income 累积收益盈余
wL'tGAv acquired assets 既得资产
Y!VYD_'P acquisition 收购;购置;取得
O'~c;vBI acquisition cost 购置成本
JCu3,O!q acquisition expenses 购置费用
zW`$T88~ acquisition of 100% interest 收购全部股权
YEZd8Y acquisition of control 取得控制权
Zc"Vf]: acquisition of fixed assets 购置固定资产
:wJ=t/ho acquisition of shell “买壳”
$td=h)S^` acquisition price 收购价
18|i{fE; act of God 天灾
un4q,Ac~0 acting partner 执事合伙人
%rpJZ
t active market 买卖活跃的市场;交投畅旺的市场;旺市
F)we^'X active partner 积极参与的合伙人
6t0!a@t active trading 交投活跃
%-y%Q.;k? actual circulation 实际流通
%ec9`0^4S actual cost 实际成本
E\V-<]o actual expenditure 实际开支;实际支出
gWo `i actual income 实际入息;实际收入;实际收益
x~Egax actual market 现货市场
m@hmu}qz- actual price 现货价;实际价格
WKf->W actual profit 实际利润
K|-?1)Um actual quotation 实盘;实际价位;实际报价
pSQ)DqW actual year basis 按实际年度计算
y9?~^pTx actuals 实货
uaMf3HeYV actuarial investigation 精算调查
PQ`p:=~>:i actuarial principle 精算原则
7Vf2Qx1_ actuarial report 精算师报告
"T/
vE Actuarial Society of Hong Kong 香港精算学会
289@O-
actuarial valuation 精算师估值
jXEuK:exQ actuary 精算师
sp4J%2b ad referendum agreement 暂定协议;有待覆核的协定
-e"~UDq` ad valorem duty 从价税;按值征税
yub| ad valorem duty system 从价税制
D|W^PR:@h ad valorem fee 从价费
mC
P*v- ad valorem tariff 从价关税
$2uZdl8Rvj additional allowance 额外免税额
>:whNp additional amount for unexpired risk 未过期风险的额外款额
"HRoS#|\ additional assessable profit 补加应评税利润
uqy b additional assessment 补加评税
M{U {iS additional commitment 额外承担
Ih*}1D)7 additional commitment vote 额外承担拨款
;$|[z<1RdW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3PB#m.N< additional dependent parent allowance 供养父母额外免税额
P@ewr} additional provision 额外拨款
@add'>) additional stamp duty 附加印花税
Ju""i4 additional tax 补加税罚款;补加税款
EP.nVvuL Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`I(#.* adjudged bankrupt 被裁定破产
SF.4["$ adjudicated bankrupt 裁定破产人
j?&Rf,,% adjudication fee 裁定费;评定印花税额手续费;评估契据费
NZ(c>r6 adjudication of bankruptcy 裁定破产;宣告破产
MS~c
$ adjudication of insolvency 裁定无力偿还债务
5"4O_JQ adjusted actual 经调整的实数;调整后的实数
nezdk=8J/ adjusted current assets 经调整的流动资产;调整后的流动资产
vEJ2d& adjusted figure 经调整的数字;调整后的数额
9$&+0 adjusted liabilities 经调整的负债;调整后的负债
?@U7tNI adjusted loss 经调整的亏损;调整后的亏损
].f28bY adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
G3{t{XkV adjusted profit 经调整的利润;调整后的利润
TqbDj|7`R adjusted surplus 经调整的盈余额;调整后的盈余额
\\80c65- adjusted value 经调整的价值;调整后的价值
jd9GueV*( adjustment 调整;修订;理算〔保险〕
-LF0%G adjustment centre 调剂中心
+u1meh3u adjustment lag 调整过程的时间差距;调整时差
h_K(8{1 adjustment mechanism 调整机制
49%qBO$R adjustment of loss 亏损调整
@SREyqC4 adjustment process 调整过程;调整程序
Vvuw gJX adjustment range 调整幅度
Mp:/[%9Fi administered exchange rate 受管制汇率
?Z-(SC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!xs.[&u8 administration expenses 行政费用
rixP[`!]x administration fee 手续费;行政费
h+e Oe} administration in bankruptcy 破产管理
si.A"\bm administration order 遗产管理令
i)nb^ administrator 管理人;遗产管理人
3,~M`~B administrator of the estate 遗产管理人
Si,[7um admission of debt 债项承认书
N zY}-:{ admission of proof 接纳债权证明
I^iJ^Z]vx advance 放贷款项;垫付款项;预支款项;预付款项
F+A"-k_\T# advance account 暂支帐目;预付款帐户
X {,OP/ advance compensation 预付补偿金
PI>PEge!& advance from shareholder 股东垫款
?CB*MWjd advance pending reimbursement 预支以待日后付还
mzufl:-= advanced economy 先进经济体系
*')g}2iB advancement 预付;预付财产
c\i`=>%b@ advances warrant 垫款令
#J.v[bOWQ advancing 贷出
h^F^|WT$ adverse balance 逆差
M_tY: v adverse exchange 逆汇
Ri]7=.QI` advertisement addressed to shareholders 在报章刊登的致股东通告
~~[Sz#( advice for collection 托收通知书
2}Dd{kC- advice of drawing 提款通知书;汇票通知书
YfBb=rN2s advice of payment 付款通知
0-H! \IB Advisory Committee [Securities and Futures Commission]
_3UH"9g{ 谘询委员会〔证券及期货事务监察委员会〕
z;:c_y!f Advisory Committee on Diversification 经济多元化谘询委员会
}q1@[
aE affidavit 誓章;遗产申报誓章
>C"f'!oM,j affidavit of no receipt 述明无收款的誓章
-%]O-' affiliate 联号;联营公司;附属公司
%(a<(3r affiliated company 附属公司;联号;联营公司
a!MhxM5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L8K=Q affordability 负担能力
5y7rY!]Bf African Development Bank [AfDB] 非洲开发银行
#3@ Du(_n after-acquired property 事后取得的财产
2j_YHv$I after-hours dealing 市后交易
ahi lp$v after-tax profit 税后盈利;税后利润;税后溢利
3w9j~s agency agreement 代理协议
uU v yZ agency expenses 代理机构的开支
&fJ92v?%^S agency fee 代理费
Fy|tKMhnc Agency Law 《代理法》
T9r"vw agent 代理人;承销人
:[:5^R agent of company 公司代理人
6e,|HV agent's fee 代理人费;经纪费
D>9~JHB aggregate 总计;总数;总体数字
tx}}Kd aggregate amount 总款额;总额
y:Xs/RS aggregate assets and liabilities 总体资产与负债
L/1zG/@ aggregate at constant price 按固定价格计算的总体数字
l2uh"! aggregate demand 总需求
(vm&&a@ aggregate gross position 总持仓量
fMe "r*SU aggregate limit 总限额
ugexkdgM aggregate of salaries tax 合计薪俸税
Xg:w;#r, aggregate performance 总体表现;总体业绩
*<k8H5z8] aggregate supply 总体供应
;K<e]RI;? aggregate surplus 总盈余
F&US-ce:M aggregate total 整体总额
fUQuEh5_ aggregate value 总值;合计价值
q[4{Xh aggregated basis 合计基准
\F]X!#&+ aggregated net chargeable income 合计应课税入息实额
jR-`ee}y2 aggregation 合并计算;合计;总和
ok;Y xp> aggregation of incomes of husband and wife 夫妇入息合并计算
4 4bTx y aggregation of property 财产的总和
}qy,/<R agio 差价;贴水
~m^.&mv3/ 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》
~ZeF5 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(9:MIP 《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》
6@pPaq6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xW@y=l Cu 《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》
`ER">@& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O+I\Q? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+jzwi3B` agreement for a settlement 授产协议
n:JWu0,h agreement for assignment 转让协议
m1@ste;$W agreement for sale 售卖协议;买卖协议
Z;kRQ agreement for sale and purchase 买卖协议
*yJCnoF agreement for the payment of interest 支付利息协议
oTOr,Mn0\6 agreement for the repayment of money 还款协议
R;,&s!\< agreement of reinsurance 再保险协议
N6wea] Agricultural Bank of China 中国农业银行
cIqk=_] air passenger departure tax 飞机乘客离境税
aty"6~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4Q2=\-KFj airport tax 机场税
}7iWm XlI alcohol duty 酒精税
PI{;3X}9$, alienation 让与;让渡;转让
;J|sH>i alimony 生活费;赡养费
JmDi{B? All Ordinaries Index [AOI] 所有普通股指数
9(?9yFbj5 all risks 全险;综合险
Cz=HxU80J All Sales Record for Stock Market 《股票市场成交报告》
E$5)]<p! < Allied Capital Resources Limited 新联财务有限公司
dQ6:c7hp>D all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|J:n'} allocation letter 拨款信件
z-<091, allocation of fund 分配款项;预留款项
f,:SI&c\ allocation of profit 利润分配;溢利分配
5W/!o&x~7 allocation warrant 拨款令
.?7u'%6x?{ allotment 分配;配股
tfzIem allotment notice 股份配售通知;配股通知
xWk:7 ,/ allotment of shares 股份分配
%:I\M)t}k allowable 可获宽免;免税的
,~^0AtLv allowable business loss 可扣除的营业亏损
eELJDSd
BV allowable expenses 可扣税的支出
OO?d[7Wt0 allowance 免税额;津贴;备抵;准备金
`.3! allowance for debts 债项的免税额
kO:|?}Koc allowance for depreciation by wear and tear 耗损折旧免税额
d-e6hI4b allowance for funeral expenses 殡殓费的免税额
b-pZrnZ! allowance for inflation 为通货膨胀而预留的款项;通胀准备金
'6l4MR$j&m allowance for repairs and outgoings 修葺及支出方面的免税额
^z&eD, allowance to debtor 给债务人的津贴
-2NXQ+m ; alteration of capital 资本更改
{)j~5m.,/o alternate trustee 候补受托人
Oax*3TD amalgamation 合并
2xBIfmR^y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2=Sv# ambit of charges 征税范围;收费范围
V~j:!=b%v amended valuation 经修订的估值
f,Q oA American Commodities Exchange 美国商品交易所
"`P/j+-rt American Express Bank Limited 美国运通银行
`#O%ZZ+ American Stock Exchange 美国证券交易所
j#^EZ/ amortization 摊销
O$QtZE61 amount due from banks 存放银行同业的款项
U5 X\RXy~ amount due from banks abroad 存放海外银行同业的款项
*1FDK{ amount due from holding companies 控股公司欠款
^%(HZ'$wC amount due from local banks 存放本港银行同业的款项
f681i(q" amount due to banks 银行同业的存款
cM&5SyxiuE amount due to banks abroad 海外银行同业的存款
on?<3eED amount due to holding companies 控股公司存款
+/u)/ey amount due to local banks 本港银行同业的存款
E`#m0Q(8 amount due to outport banks 外埠银行同业的存款
RL Beti> amount for note issue 发行纸币的款额
x*}41;j}C amount of bond 担保契据的款额
wf47Ulx amount of consideration 代价款额
A*d Pw. amount of contribution 供款数额
}j=UO*| amount of indebtedness 负债款额
r)Q/YzXx* amount of principal of the loan 贷款本金额
|C:^BWrU* amount of rates chargeable 应征差饷数额
y
%R-Oc amount of share capital 股本额
O@*7O~eO amount of sums assured 承保款额
V_b"^911r amount of variation 变动幅度
"B18|#v amount of vote 拨款数额
Leg)q7n amount payable 应付款额
>uVo'S. amount receivable 应收款额
~s.~X5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Yj%hgb:) analysis 分析
DK' ? ' ancillary risk 附属风险
?:@13wm annual account 周年帐目;周年帐目报表;年度决算;年结
|wF_CZ*1 annual accounting date 年结日期
q-7C7q annual allowance 每年免税额;年积金;年度津贴;年津
ZAe'lgS annual balance 年度余额
X.~z:W+ annual disposable income 每年可动用收入
ze* =7 annual estimates 周年预算
=Uy;8et annual fee 年费
<(YE_<F* annual general meeting 周年大会
sb8%!>C annual growth rate 年增率;每年增长率
-Jqm0)2 annual long-term supplement 长期个案每年补助金
BE,XiH; annual pensionable emolument 可供计算退休金的年薪
?`9XFE~a! annual report 年报
m\9R;$\ Annual Report on the Consumer Price Index 《消费物价指数年报》
yV{&x annual return 周年报表;周年申报表;每年报税表格
G]Rb{v,r Annual Return Rules 《周年报表规则》
@VdkmqXz annual review of consumer prices 每年消费物价回顾
NifD
pqjgt annual roll-forward basis 逐年延展方式
jA<(#lm; annual salary 年薪
3y&N}'R(F annual statement 年度报表;年度决算表
'p%aHK{ 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
R/!lDv!
annuitant 年金受益人
'gBns annuity 年金
K1`Z}k_p. annuity contract 年金合约
WBb@\|V| annuity on human life 人寿年金
Uh6LU5 antecedent debt 先前的债项
h%4aL38 ante-dated cheque 倒填日期支票
x9l l 0Ht anticipated expenditure 预期开支
'6^+|1 anticipated net profit 预期纯利
O}#Ic$38 anticipated revenue 预期收入
VT>TmfN(I anti-inflation measure 反通货膨胀措施
/-J anti-inflationary stance 反通货膨胀立场
'3%J hG)# apparent deficit 表面赤字
Whoqs_Mm{ apparent financial solvency 表面偿债能力
rcq^mPdQ apparent partner 表面合伙人
X`/GiYTu application for personal assessment 个人入息课税申请书
pm2-F] application of fund 资金应用
n*gr(S application to release as liquidator and to destruct the books of accounts and documents
B#Q` !B4v 申请免除清盘人职务及毁灭帐簿与文件
;$a+ > appointed actuary 委任精算师
!sknO53`H` appointed auditor 委任核数师;委任审计师
D.[h`Hkc appointed trustee 委任的受托人
9Wu c1# appointer 委任人
pyHU+B apportioned pro rata 按比例分摊
3o_)x apportionment 分配;分摊
_\/KI
/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mS$9D{ apportionment formula 分摊方程式
WdWMZh apportionment of estate duty 遗产税的分摊
|Do+=Gr$t@ appraisal 估价;评估
P}`|8b1W appreciable growth 可观增长
PL/g@a^tY appreciable impact 显着影响
&7\=Jw7w appreciable increase 可观增长
wDQ@$T^vh appreciation 增值;升值
#}PQ !gZ appreciation against other currencies 相对其他货币升值
Q,ezAE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^`~s#L7 appreciation tax 增值税
$&25hvK, appropriation 拨款;拨用;拨付
rCK appropriation account 拨款帐目
%>p[;>jW Appropriation Bill 拨款法案
G_m $?0\ appropriation-in-aid system 补助拨款办法
LoUHStt approved assets 核准资产
\T'.b93~B approved basket stock 认可一篮子证券
|~K 5] approved budget 核准预算
/b1+ ^|_ approved charitable donation 认可慈善捐款
]iU8n (5f approved charitable institution 认可慈善机构
)])nd"E approved currency 核准货币;认可货币
}}Zwdpo approved estimates 核准预算
|?cL>]t approved estimates of expenditure 核准开支预算
=l)D$l approved overseas insurer 核准海外保险人
*&vlfH approved overseas trust company 核准海外信托公司
@:dn\{Zsea approved pooled investment fund 核准汇集投资基金
k!Ym<RD%N approved provident fund scheme 认可公积金计划
c;X%Ar approved provision 核准拨款
X!b+Dk approved redeemable share 核准可赎回股份
0dTHF})m approved regional stock 认可地区性证券
#ORZk6e approved retirement scheme 认可退休金计划
IdS=lN$ approved subordinated loan 核准附属贷款
'iM#iA8 arbitrage 套戥;套汇;套利
"L0Q"t: arbitrageur 套戥者;套汇者
(U{,D1? arbitrary amount 临时款项
Z5j\ M arrangement 措施;安排;协定
@Ojbu@A arrears 欠款
t !8(I R arrears of pay 欠付薪酬
+TZVx(Z&A arrears of revenue 逾期未收税款;逾期未收的帐项
Af"p:;^z articles of association 组织章程;组织细则;组织章程细则
v~*Co}0OB Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
~xa yGk ascertainment of profit 确定利润
1^ijKn@6 "Asia Clear" “亚洲结算系统”
a
Xn:hn~O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AqA.,;G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
>]L\B w Asian Development Fund [ADF] 亚洲发展基金
sck.2-f" Asian dollar bond 亚洲美元债券
}6'%p Bd Asian dollar market 亚洲美元市场
2M+}o"g Asian dollar rate 亚洲美元利率
bMA0#e2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
b FMBIA| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&gg Om asked price 沽盘;喊价;索价;卖方报价
lt{D f~c assessable income 应评税入息
\wKnX]xGf assessable loss 应评税亏损
$$
9!4 assessable profit 应评税利润
]+k]Gbty6 assessable value 应评税值
R?3N><oh* assessed profit 估定利润
c
W1`[b assessed value 经评估价值
j].=,M<dxE assessment 评税;评定;估价;评税单
Gw$Y`]ipy assessment number 评税编号;估价编号
4wkmgS
assessment of additional tax 补加税评税
mP ]a}[ assessment of performance 业绩评估;实绩评价
cq`!17"k Assessor 评税主任
uv&4
A,h asset price bubbles 资产价格泡沫
c(kYCVc asset-backed securities 具资产保证的证券
8 7z]qE assets accretion 资产增值
b}3t8?wG& assets and liabilities 资产与负债
N!//m?} assets betterment statement 资产递增表;资产改进表
!C;$5(k assets lending 实物放款;有抵押贷款
dHkI9; assets of the company passing on the death 死者去世时转移的公司资产
.MS41
E! assets pledged as security for liabilities 用作负债抵押的资产
=o)B1(v@. assets portfolio 资产投资组合
Gc=uKQ+\V assets price 资产价格
o?g9Grk assets quality 资产质素
.T1n"TfsGO assets realization 资产变现
)GKY#O09x9 assets refinancing arrangement 资产再集资安排
wpI"kk_@@ assets securitization 资产证券化
[w*]\x'S assets situated outside Hong Kong 在香港以外地方的资产
S^x?<kYQau assets stripping 削减资产;拆卖资产
+ MtxS l assets value 资产值
7<*,O&![| assignee 承让人
JA$RY assignment 转让;转让书;转让契
S-[S?&c` assignment of interest 权益转让
lt("yqBu assignment of letters patent and trade mark 专利证书及商标转让
ATWa/"l(H- assignment of property 物业转让;物业转让书
nh]HEG0CZJ assignment right 转让权
U+Vb#U7; assignor 转让人
>|pN4FS associate 有联系的人;有关连人士;相联者;合伙人;联系人
a0jzt!ci Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ydTd.` associate member 附属会员
Sc?q}tt^C associated body corporate 相联法人团体
aF{1V\e associated company 相联公司;联属公司
=`k',V_ associated corporation 相联法团
=p[a Cb
i Association of Chartered Certified Accountants [ACCA] [United Kingdom]
6VtN4c.Q 公认会计师公会〔英国〕
]-sgzM]q Association of Futures Exchange Brokers 香港期货经纪协会
^&lkh@Y1q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
p4@0[z' association of underwriters 承保人组织
g_JSgH!4 assumption of control 接管
Ie[DTy assurance 担保;保险;转易;转易书
[7\x(W-:@> assurance of interest 权益的转易
Yy{(XBJ~%t at 19XX price 按一九XX年价格计算
KRM:h`+-.- at a discount 按赔价计算;按贴水价格计算;打折扣
n#5S-z1KNw at a premium 按溢价计算;按升水价格计算
F@b=S0}K at call 通知付款;按通知
1'%n?\OK66 at constant market price 按固定市价计算
XFv^jSF at constant price 按固定价格计算
]G~Z'fs<( at cost 按成本计算
IAJ+n0U at current market price 按当时市价计算;按现时市价计算
\b}%A&Ij at current price 按当时价格计算;按现时价格计算
y
q!{\@- at factor cost 按要素成本计算;按生产要素成本计算
C^fn[plL at money-of-the-day price 按付款当日价格计算
d[YG&.}+8j at or better 按指定或较佳价位〔买卖指令〕
P
@~) 9W at par 按面值计算;平价
]2c0?f*Y7 at sight 见票即付
N<O<wtXIj at the close 按收市盘
i!*8@:VI at the opening 按开市盘
b"nD5r attestation 见证;见证条款
}LY)FT4n at-the-money option 平价期权
} J`cRDO attorney 受权人;受托代表人
O Cnra attornment 新拥有人承认书
UZ1Au;(| attributable profit 可归属利润
-'
=?Hs. attributable share value 可归属股份价值
G8.nKoHv7x Auckland Stock Exchange 奥克兰证券交易所
G0h e'BR auction 拍卖
^vJy< auctioneer 拍卖商
A: O"N audit 审计;核数
zJ_y"bt Audit Commission 审计署
SPp|/ [i7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_h I81Lzq 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〕
LvMA('4 audit review 帐目审查
<rFh93 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=z4J[8bb audited account 审计帐目;经审计的帐目
(v&iXD5t audited annual account 经审计的周年帐目
(3 Z;c_N audited balance sheet 经审计的资产负债表
!xU[BCbfYV auditor 核数师;核数主任;审计师
lV9 auditor's certificate 核数师证明书;审计师证明书
Svdmg D! auditor's report 核数师报告;审计师报告
&@ ${@ Aussie bond 澳元债券
9TbbIP1 austerity budget 紧缩预算
T@Z-;^aV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RWFvf Australia All Ordinaries Index 澳洲所有普通股票指数
|'j,|^< Australian Dollar [AUD] 澳元
}nptmc Australian Options Market 澳大利亚期权市场
}^
=f%EjV Australian Securities Commission 澳洲证券事务监察委员会
\zeu vD Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BZ(DP_}&D Australian Stock Exchange 澳大利亚证券交易所
"y60YYn-#J Austrian Schilling [ATS] 奥地利先令
^I{/j'b& authentication 认证;鉴证
X%T%N;P authority to purchase 委托购买证;委购书
W^pf 1I8[ authorization 认可;核准;授权;授权书
&(m01 authorization by direction 指示授权
Hp*N% authorization by instruction 指令授权
-@XOe&q authorization by warrant 令状授权
AwZz}J+ authorization of unit trust 单位信托的认可
Ph)>;jU authorized agent 指定代理人
7~SnY\B| authorized capital 法定资本
o+Mc%O Z authorized clerk 出市员
j^/=.cD| authorized dealer 认可交易商
Hzz v 6k authorized financial institution 认可财务机构
X6BOB? authorized fund 认可基金
j_h0hm] authorized fund house 获授权的基金公司;认可基金公司
MpTOC&NG%s authorized institution 认可机构
!;K zR& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O
Q$C#:? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Yy;BJ_ authorized insurer 获授权保险人;获认可承保人
S%e)br} authorized investment 特准投资项目
1B@7#ozWA? authorized person 获授权人
?I u=os>* authorized representative 获授权代表
p(fMM : authorized share capital 法定股本
5}b)W>3@` automated quotation system 自动报价系统
PsZ>L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g@ .e% 自动交易系统〔香港期货交易所有限公司〕
99"8d^{z automatic adjustment mechanism 自动调整机制
G E? \Vm automatic adjustment system 自动调整系统
`lrNH]B Automatic Clearing House 自动票据交换所
r]U8WM3r
automatic exchange rates accumulation system 自动化汇率累集系统
w&e3#p Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wB:<ICm automatic teller machine [ATM] 自动柜员机
Ko)f:=Qo autopay 自动转帐
r`pf%9k available assets 可用资产
X]o"vx%C available fiscal reserve 现存财政储备
'2UQN7@d available profit 可用利润
06?d#{?M1o Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
bz1AmNZG average 平均;平均数;海损
qt6@]Y average basic salary 平均基本薪金
[NV/*>"j& average consumer expenditure 平均消费开支;一般消费开支
j<R&?* average cost 平均成本
>WLHw!I!6 average cost of land production 增辟土地平均成本
nFWiS~(#sW average daily turnover 平均每日成交额
V9D q<y-y average daily wage rate 平均每日工资率
2qQ;U?:q average expenditure pattern 平均开支模式
!N!AO(Z average growth rate 平均增长率
5#y_EpL" average net fixed assets 固定资产平均净值
Zy.3yQM9i average of relatives 相对价格平均数
B*9?mcP\ average price 平均价格
u\"/EaQ{ average propensity to consume 平均消费倾向;一般消费倾向
`2]TPaWGh average propensity to save 平均储蓄倾向;一般储蓄倾向
/}
h"f5 average rate 平均率
@>8{J6%\ average revenue 平均收入;平均收益
<8YvsJ average stock 平均库存;平均存货
xSDTO$U8% average yearly rent 平均年租
Xtloyph avoidance of double taxation 避免双重课税
d\zUtcJwC avoidance of tax 避税