A:
<2Lcy&w_M A share A股;甲类股份
cLj@+?/ abatement of tax 减税;减扣免税额
f0] 8/) ABN AMRO Bank N.V. 荷兰银行
_C$JO above-the-line expenditure 线上项目支出;经常预算支出
sS/#)/B above-the-line receipt 线上项目收入;经常预算收入
Rd7Xs
ABSA Asia Limited 南非联合亚洲有限公司
,iY/\
U'' absolute change 绝对数值变更
@5+ JXD absolute expenditure 实际开支
]:m>pI*z. absolute guideline figure 绝对准则数字
d~1Nct$: absolute interest 绝对权益
pCS2sq8RC absolute order of discharge 绝对破产解除令
mZDL=p absolute profit margin 绝对利润幅度
yNMnByg3? absolute value 实值;绝对值
*u^N_y absolutely vested interest 绝对既得权益
L5=Tj4` absorbed cost 已吸收成本;已分摊成本
{KYbsD absorption 吸收;分摊;合并
m`l3@Z absorption rate 吸收率;摊配率;分摊率
]@)T] ACB Finance Limited 亚洲商业财务有限公司
>Ng7q?h
acceptable form of reciprocity 合理的互惠条件
^_BHgbS%; acceptable rate 适当利率;适当汇率
JfS:K' acceptance agreement 承兑协议
VDq4n;p1 acceptance for honour 参加承兑
k$1ya7-@ acceptor 承兑人;接受人;受票人
H. U wM acceptor for honour 参加承兑人
W|XTa accident insurance 意外保险
*NzHY;e Accident Insurance Association of Hong Kong 香港意外保险公会
\,| Xz|?C accident insurance scheme 意外保险计划
>tTNvb5 accident year basis 意外年度基准
G?e"A0, accommodation 通融;贷款
[zmx accommodation bill 通融票据;空头票据
q{I,i(%m8 accommodation party 汇票代发人
22lC^)`TE account balance 帐户余额;帐户结余
SZW+<X account book 帐簿
M il
![A1 account collected in advance 预收款项
+Gv{Apd" account current book 往来帐簿
,b!!h]t account of after-acquired property 事后取得的财产报告
=@$G3DM account of defaulter 拖欠帐目
EooQLZ account payable 应付帐款
6yEYX'_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
(%*CfR:> account receivable 应收帐款
v3SH+Ej4 account receivable report 应收帐款报表
#hvLv account statement 结单;帐单;会计财务报表
D5x }V account title 帐户名称;会计科目
QB p`r#{I{ accountant's report 会计师报告
v).V&": Accountant's Report Rules 会计师报告规则
<\uz",e} accounting and auditing procedure 会计与审计程序;会计与核数程序
/Qi;'h] Accounting Arrangements 《会计安排》
3NRxf8 accounting basis 会计基础
vM@2C'
accounting by Official Receiver 破产管理署署长呈交的帐目
U%oh?g Accounting Circular 《会计通告》
2K?~)q&t* accounting class 会计类别
Esh3cn4 accounting date 记帐日期;会计结算日期
NMq#D$T accounting for money 款项核算
<%WN<T{q| Accounting Officer 会计主任
Z@ AHe`A accounting period 会计报告期;会计期
I`Goc!5t
accounting policy 会计政策;会计方针
*((wp4b accounting practice 会计惯例
Itn7Kl accounting principle 会计准则
H{Tt>k accounting record 会计记录
|Y#KMi ~ accounting report 会计报告
:.KN;+tP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
MJJ]8:% Accounting Society of China 中国会计学会
GQ<]Sd}[ accounting statement 会计报表
h&Thq52R accounting system 会计制度;会计系统
?Ne@OMc accounting transaction 会计事项;帐务交易
+%vBDcf accounting treatment 会计处理
+c&n7 accounting year 会计年度
i
oCoFj accretion 增值;添加
Fr{u=0 X accrual 应计项目;应累算数目
n^<3E; a accrual basis 应计制;权责发生制
]C.x8(2!f accrual basis accounting 应计制会计;权责发生制会计
:EOx>Pf_9) accrue 应累算;应计
$50rj accrued benefit 应累算利益
O 1TJJ8 accrued charges 应计费用
f+>l-6M+p accrued cumulative preference share dividend 应累算的累积优先股股息
-1dbJ/) accrued expenses 应累算费用
0 5eth accrued interest payable 应付利息;应计未付利息
Q(@/,%EF accrued interest receivable 应收利息;应计未收利息
-<rQOPH% accrued right 累算权益
Nu!(7 accruing profit 应累算的利润
!9GJ9ZEXM accumulated fiscal reserve 累积财政储备
Da_8Q(XFe accumulated profit 累积利润;滚存溢利
2uonT,W accumulated reserve 累积储备
%jaB>4.A: accumulation of surplus income 累积收益盈余
p<>xqU acquired assets 既得资产
,nn5LQ|l.j acquisition 收购;购置;取得
s|iph~W!L acquisition cost 购置成本
C9l5zb~D acquisition expenses 购置费用
(eX9O4 acquisition of 100% interest 收购全部股权
v=!Ap ; 2L acquisition of control 取得控制权
WT(inf[ acquisition of fixed assets 购置固定资产
6u-@_/O5R3 acquisition of shell “买壳”
/ S acquisition price 收购价
/*g9drwaa act of God 天灾
~" \qX+ acting partner 执事合伙人
08)X:@ w? active market 买卖活跃的市场;交投畅旺的市场;旺市
ut6M$d4 active partner 积极参与的合伙人
4R_Vi[i active trading 交投活跃
HSq.0vYl6 actual circulation 实际流通
fQ>=\*b9x^ actual cost 实际成本
(_&W@:"z actual expenditure 实际开支;实际支出
}1]E=!?)& actual income 实际入息;实际收入;实际收益
VayU actual market 现货市场
\QF\Bh actual price 现货价;实际价格
En&bwLu:s actual profit 实际利润
rMDo5Z2 actual quotation 实盘;实际价位;实际报价
Hya ";' actual year basis 按实际年度计算
5rG&Z5 actuals 实货
t;BvKH77 actuarial investigation 精算调查
ENu`@S='I3 actuarial principle 精算原则
ogN/zIU+VA actuarial report 精算师报告
z;Pr] *F Actuarial Society of Hong Kong 香港精算学会
Uh.XL=wY actuarial valuation 精算师估值
+<p?i]3CHe actuary 精算师
-QH[gi{%` ad referendum agreement 暂定协议;有待覆核的协定
dc#Db~v}k ad valorem duty 从价税;按值征税
(hywT)#+ ad valorem duty system 从价税制
p^^Ai ad valorem fee 从价费
Jvi"K ad valorem tariff 从价关税
3Cq/
o' additional allowance 额外免税额
Izrf42 >k additional amount for unexpired risk 未过期风险的额外款额
/Mq]WXq[V additional assessable profit 补加应评税利润
D>& ;K{! additional assessment 补加评税
Vp3
9`m-W additional commitment 额外承担
eF8!}|*N additional commitment vote 额外承担拨款
npcB+6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uQy5t:! additional dependent parent allowance 供养父母额外免税额
%9.]
bd|%F additional provision 额外拨款
KX*Hev'K additional stamp duty 附加印花税
$`q8-+{ additional tax 补加税罚款;补加税款
a
}6Fj&hj Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
KM$5ZbCF: adjudged bankrupt 被裁定破产
?VM# Nf\ adjudicated bankrupt 裁定破产人
Dd+ f,$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
%(4G[R[ adjudication of bankruptcy 裁定破产;宣告破产
nnBgTtsC] adjudication of insolvency 裁定无力偿还债务
hK=\O) adjusted actual 经调整的实数;调整后的实数
5j(3pV`_ adjusted current assets 经调整的流动资产;调整后的流动资产
y w"Tw adjusted figure 经调整的数字;调整后的数额
xl5n(~g)p adjusted liabilities 经调整的负债;调整后的负债
$YDZtS&h adjusted loss 经调整的亏损;调整后的亏损
/EY^u i adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
s>sIji adjusted profit 经调整的利润;调整后的利润
YT;b$>1v adjusted surplus 经调整的盈余额;调整后的盈余额
3#>;h adjusted value 经调整的价值;调整后的价值
U^_'e_) adjustment 调整;修订;理算〔保险〕
yQwj[ adjustment centre 调剂中心
5ug?'TOj' adjustment lag 调整过程的时间差距;调整时差
Q(lj&!?1k adjustment mechanism 调整机制
|_l\. adjustment of loss 亏损调整
>V~q`htth adjustment process 调整过程;调整程序
@Z$`c{V< adjustment range 调整幅度
T!6H5>zA administered exchange rate 受管制汇率
hjiU{@q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oOk.Fq administration expenses 行政费用
j=v 1:E administration fee 手续费;行政费
.8is!TT administration in bankruptcy 破产管理
O[RmQ8ll administration order 遗产管理令
_] E ~ci} administrator 管理人;遗产管理人
rI&GM
| administrator of the estate 遗产管理人
rl)(4ad= admission of debt 债项承认书
9GnNL I{ admission of proof 接纳债权证明
riI0k{ advance 放贷款项;垫付款项;预支款项;预付款项
E-,74B&H advance account 暂支帐目;预付款帐户
A.9,p advance compensation 预付补偿金
W>b(hVBE advance from shareholder 股东垫款
qB3{65 advance pending reimbursement 预支以待日后付还
G'XlsyaWrb advanced economy 先进经济体系
bw#zMU^E advancement 预付;预付财产
4QWDuLu advances warrant 垫款令
9H*$3 advancing 贷出
&fYx0JT
adverse balance 逆差
s~$kzEtjjU adverse exchange 逆汇
_>HXQ6Hw advertisement addressed to shareholders 在报章刊登的致股东通告
UTQ$sg|7p advice for collection 托收通知书
TX{DZ# advice of drawing 提款通知书;汇票通知书
}~lF Rf advice of payment 付款通知
OVO0Emv Advisory Committee [Securities and Futures Commission]
[KkLpZG 谘询委员会〔证券及期货事务监察委员会〕
k/nOz* Advisory Committee on Diversification 经济多元化谘询委员会
{! RW*B affidavit 誓章;遗产申报誓章
s-r$%9o5 affidavit of no receipt 述明无收款的誓章
Ah)OyO6 affiliate 联号;联营公司;附属公司
ssW+'GD affiliated company 附属公司;联号;联营公司
6w K= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-tT{h4 affordability 负担能力
,=lMtW African Development Bank [AfDB] 非洲开发银行
/vPh_1 after-acquired property 事后取得的财产
rtDm<aUh after-hours dealing 市后交易
p}.P^`~j after-tax profit 税后盈利;税后利润;税后溢利
IS7g{:}=p agency agreement 代理协议
DLE|ctzj[7 agency expenses 代理机构的开支
Kp"mV=RG2T agency fee 代理费
!@-j!Ub Agency Law 《代理法》
oaI7j=Gp agent 代理人;承销人
7\^b+* agent of company 公司代理人
Ns9cx agent's fee 代理人费;经纪费
!U#kUj:4I aggregate 总计;总数;总体数字
`"[VkQFB/ aggregate amount 总款额;总额
aPB %6c= aggregate assets and liabilities 总体资产与负债
o_U=]mEDY aggregate at constant price 按固定价格计算的总体数字
~fsAPIQ aggregate demand 总需求
0TSj]{[ aggregate gross position 总持仓量
xc R aggregate limit 总限额
.hgc1 aggregate of salaries tax 合计薪俸税
v%> ?~`Y aggregate performance 总体表现;总体业绩
?[Q;275 aggregate supply 总体供应
Z~g~,q aggregate surplus 总盈余
=HP_IG_ aggregate total 整体总额
}jTE gog aggregate value 总值;合计价值
Js qze'BGY aggregated basis 合计基准
)8&Q.? T aggregated net chargeable income 合计应课税入息实额
EA75
D&>I aggregation 合并计算;合计;总和
C 0*k@kGy aggregation of incomes of husband and wife 夫妇入息合并计算
6KhHS@Z aggregation of property 财产的总和
8E/$nRfOd agio 差价;贴水
|LKhT4rE 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》
.CI]8O"3y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~=%eOoZP;c 《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》
uW4G!Kw28 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D>c%5h 《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》
yyk[oH-Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
PiI ):B> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F=B>0Q5 agreement for a settlement 授产协议
]*}*zXN/E agreement for assignment 转让协议
X=(8t2 agreement for sale 售卖协议;买卖协议
jL8& agreement for sale and purchase 买卖协议
AO;+XP= agreement for the payment of interest 支付利息协议
&X_I^* agreement for the repayment of money 还款协议
ZERUvk agreement of reinsurance 再保险协议
{^9,Dy_D Agricultural Bank of China 中国农业银行
PK3)M'[ air passenger departure tax 飞机乘客离境税
ci5ERv` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2DTH|Yv airport tax 机场税
yt C{,g> alcohol duty 酒精税
dz5bW> alienation 让与;让渡;转让
-J!F((jt alimony 生活费;赡养费
\UJ:PW$7 All Ordinaries Index [AOI] 所有普通股指数
o&*1Mx<+ all risks 全险;综合险
N&S:=x:$S All Sales Record for Stock Market 《股票市场成交报告》
3w{4G<I Allied Capital Resources Limited 新联财务有限公司
0Qw?.#[9 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=DE5Wq19 allocation letter 拨款信件
Q(AOKp,F allocation of fund 分配款项;预留款项
2b1LC!'U allocation of profit 利润分配;溢利分配
..<(HH2 allocation warrant 拨款令
l/LRr.x allotment 分配;配股
ezwcOYMXK allotment notice 股份配售通知;配股通知
/c/!13| allotment of shares 股份分配
MnKEZ: 2 allowable 可获宽免;免税的
nUmA allowable business loss 可扣除的营业亏损
ErB6fl allowable expenses 可扣税的支出
{>QrI4*A allowance 免税额;津贴;备抵;准备金
+ls *04 allowance for debts 债项的免税额
fLc<}DF allowance for depreciation by wear and tear 耗损折旧免税额
nT|fDD| allowance for funeral expenses 殡殓费的免税额
('
`) m allowance for inflation 为通货膨胀而预留的款项;通胀准备金
dSIMwu6u allowance for repairs and outgoings 修葺及支出方面的免税额
kp<9o!?) allowance to debtor 给债务人的津贴
(U!WD`Ym alteration of capital 资本更改
8 gOK?>'9 alternate trustee 候补受托人
Dr(.|)hv[& amalgamation 合并
:BMU c-[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wi*Ke2YKP ambit of charges 征税范围;收费范围
Jd1eOeS amended valuation 经修订的估值
1ErH \! American Commodities Exchange 美国商品交易所
bL
*; N3#E American Express Bank Limited 美国运通银行
k>VP<Zm13 American Stock Exchange 美国证券交易所
),bdj+wr78 amortization 摊销
^fnRzX amount due from banks 存放银行同业的款项
uHz
D amount due from banks abroad 存放海外银行同业的款项
X/5tZ@ amount due from holding companies 控股公司欠款
,X$S4> amount due from local banks 存放本港银行同业的款项
yKZ~ ^ amount due to banks 银行同业的存款
9]NsWd^^ amount due to banks abroad 海外银行同业的存款
.j7|;Ag amount due to holding companies 控股公司存款
LfOGq%& amount due to local banks 本港银行同业的存款
x"AYt:ewuc amount due to outport banks 外埠银行同业的存款
v .r$]O amount for note issue 发行纸币的款额
b)@D*plS& amount of bond 担保契据的款额
s.zH.q, amount of consideration 代价款额
F\-qXSA amount of contribution 供款数额
?3KI}'}EM amount of indebtedness 负债款额
jGI!}4_ amount of principal of the loan 贷款本金额
Wf: AMxDm amount of rates chargeable 应征差饷数额
L$@RSKYp amount of share capital 股本额
q#sMew\{ amount of sums assured 承保款额
UfcM2OmbK amount of variation 变动幅度
U0jq.]P amount of vote 拨款数额
&??(EA3
amount payable 应付款额
5Odi\SJ& amount receivable 应收款额
n6Q 3X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cY\-e?`=4 analysis 分析
[`ttNW(_ ancillary risk 附属风险
,Hys9I annual account 周年帐目;周年帐目报表;年度决算;年结
v%zI~g.L annual accounting date 年结日期
_?q\tyf3 annual allowance 每年免税额;年积金;年度津贴;年津
?A62VV51CN annual balance 年度余额
rQisk8% annual disposable income 每年可动用收入
'|Q=J) annual estimates 周年预算
dUjdQ annual fee 年费
Zpu>T2Tp annual general meeting 周年大会
ml?+JbLg0 annual growth rate 年增率;每年增长率
V7rcnk# annual long-term supplement 长期个案每年补助金
@gxO%@@ annual pensionable emolument 可供计算退休金的年薪
V3@^bc! annual report 年报
i>)Whr'e8 Annual Report on the Consumer Price Index 《消费物价指数年报》
#B+2qD>E annual return 周年报表;周年申报表;每年报税表格
&
NOKrN~HX Annual Return Rules 《周年报表规则》
C:4h annual review of consumer prices 每年消费物价回顾
/#>?wy<s~ annual roll-forward basis 逐年延展方式
:
]
Y= annual salary 年薪
lZn <v'y annual statement 年度报表;年度决算表
gN mp'Lm Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
b.Y[:R_9& annuitant 年金受益人
7;|6g8= annuity 年金
#XJYkaL annuity contract 年金合约
!xe<@$ annuity on human life 人寿年金
C=PBF\RkKu antecedent debt 先前的债项
zKiKda%) ante-dated cheque 倒填日期支票
{Qw,L;R anticipated expenditure 预期开支
IUu[`\b= anticipated net profit 预期纯利
w:N\]=Vh anticipated revenue 预期收入
$)7-wCl</ anti-inflation measure 反通货膨胀措施
!(SaE' anti-inflationary stance 反通货膨胀立场
2d$hgR#v apparent deficit 表面赤字
ZfvFs apparent financial solvency 表面偿债能力
AFMAgf{bD apparent partner 表面合伙人
aYPzN<"% application for personal assessment 个人入息课税申请书
EWqKd/ application of fund 资金应用
hrcR"OZ~X application to release as liquidator and to destruct the books of accounts and documents
?c>j^}A/N 申请免除清盘人职务及毁灭帐簿与文件
d>vGx appointed actuary 委任精算师
H,H'bd/ appointed auditor 委任核数师;委任审计师
Q`19YX appointed trustee 委任的受托人
eKStt|M' appointer 委任人
NaVZ) apportioned pro rata 按比例分摊
L}:u9$w apportionment 分配;分摊
<'GI<Hc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7~ |o_T apportionment formula 分摊方程式
+8BH%f}X apportionment of estate duty 遗产税的分摊
Z#4? /' appraisal 估价;评估
fep#Kb%"e appreciable growth 可观增长
U8<GD| appreciable impact 显着影响
&NGlkn appreciable increase 可观增长
@.CPZT appreciation 增值;升值
AeUwih.
4 appreciation against other currencies 相对其他货币升值
vV=$N"bT~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A E7>jkHB appreciation tax 增值税
7Bmt^J5i&t appropriation 拨款;拨用;拨付
C'5i>; appropriation account 拨款帐目
:Z=A,G Appropriation Bill 拨款法案
MWhFNfS8= appropriation-in-aid system 补助拨款办法
IL>Gi`Y& approved assets 核准资产
{SROg;vA approved basket stock 认可一篮子证券
vn,L),"= approved budget 核准预算
TSuHY0.cp approved charitable donation 认可慈善捐款
ze#LX4b I approved charitable institution 认可慈善机构
<[a9"G7 approved currency 核准货币;认可货币
&p4q# p7, approved estimates 核准预算
z),l&7 approved estimates of expenditure 核准开支预算
!vett4C* K approved overseas insurer 核准海外保险人
-{L[Wt{1 approved overseas trust company 核准海外信托公司
GD*6tk;5/ approved pooled investment fund 核准汇集投资基金
#Va@4<4r approved provident fund scheme 认可公积金计划
mH}AVje{
` approved provision 核准拨款
q"]-CGAa approved redeemable share 核准可赎回股份
XM8C{I1 approved regional stock 认可地区性证券
L"('gc!W approved retirement scheme 认可退休金计划
gL}K84T$S approved subordinated loan 核准附属贷款
roRZE[ya arbitrage 套戥;套汇;套利
}A2@1TTPX arbitrageur 套戥者;套汇者
=|?w<qc arbitrary amount 临时款项
AK[9fxrE arrangement 措施;安排;协定
&OuyjW4 arrears 欠款
uMqo)J@s arrears of pay 欠付薪酬
jRq>Sz{8 arrears of revenue 逾期未收税款;逾期未收的帐项
"=/XIM. articles of association 组织章程;组织细则;组织章程细则
g<{~f Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
0Y"==g+>f ascertainment of profit 确定利润
pK$^@~DE "Asia Clear" “亚洲结算系统”
teM&[U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0BVMLRB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b5H[~8mf Asian Development Fund [ADF] 亚洲发展基金
+o_`k! Asian dollar bond 亚洲美元债券
!-\*rdE{9 Asian dollar market 亚洲美元市场
<y`yKXzBUV Asian dollar rate 亚洲美元利率
T8qG9)~3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q:nYUW o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]vu'+F$ asked price 沽盘;喊价;索价;卖方报价
;%U`lE0 assessable income 应评税入息
P^1rNB assessable loss 应评税亏损
\6@}HFH assessable profit 应评税利润
<cWo]T`X! assessable value 应评税值
$wX5`d1 assessed profit 估定利润
zHu:Ec7 assessed value 经评估价值
#Q|$&b assessment 评税;评定;估价;评税单
!5=3Y4bg1 assessment number 评税编号;估价编号
{OQ sGyR? assessment of additional tax 补加税评税
q .?D{[2 assessment of performance 业绩评估;实绩评价
#UGbSOoCtn Assessor 评税主任
oA42?I ^ asset price bubbles 资产价格泡沫
8SKDL[rN asset-backed securities 具资产保证的证券
w@oq.K assets accretion 资产增值
VDQ&BmJE assets and liabilities 资产与负债
LU%g>?m.] assets betterment statement 资产递增表;资产改进表
VY![VnHsB assets lending 实物放款;有抵押贷款
*4.f*3* assets of the company passing on the death 死者去世时转移的公司资产
eH1Y!&` assets pledged as security for liabilities 用作负债抵押的资产
2gFQHV assets portfolio 资产投资组合
J/
rQ42d assets price 资产价格
Uvz9x"0[u assets quality 资产质素
H[6d@m- Z assets realization 资产变现
B;rq{ac!P] assets refinancing arrangement 资产再集资安排
(1TYJ. Z assets securitization 资产证券化
^&Qaf:M assets situated outside Hong Kong 在香港以外地方的资产
{O!fV<Vx 9 assets stripping 削减资产;拆卖资产
Cf%)W:Q9 assets value 资产值
L(X:=)
!K0 assignee 承让人
s!UC{)g, assignment 转让;转让书;转让契
dn5T7a~
assignment of interest 权益转让
9Uk9TG 5 assignment of letters patent and trade mark 专利证书及商标转让
V#sANi?mpo assignment of property 物业转让;物业转让书
+/UInAM assignment right 转让权
Ya,>E@oc assignor 转让人
\W$>EH associate 有联系的人;有关连人士;相联者;合伙人;联系人
qP]Gl--q{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ozGK
-$ associate member 附属会员
VT0I1KQx. associated body corporate 相联法人团体
tM!1oWH associated company 相联公司;联属公司
I*}:C associated corporation 相联法团
w#"c5w~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[%3{mAd 公认会计师公会〔英国〕
'rd{fe_g! Association of Futures Exchange Brokers 香港期货经纪协会
0 J ANj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V:l; 2rW association of underwriters 承保人组织
0eb`9yM assumption of control 接管
U8.DPRa assurance 担保;保险;转易;转易书
5@Rf]'1B0 assurance of interest 权益的转易
0ED(e1K#B at 19XX price 按一九XX年价格计算
Cu9,oU+N at a discount 按赔价计算;按贴水价格计算;打折扣
242lR0#aY at a premium 按溢价计算;按升水价格计算
Be}Cj(C at call 通知付款;按通知
Ak4iG2 at constant market price 按固定市价计算
F v(zql at constant price 按固定价格计算
7eu7ie6 at cost 按成本计算
EI/_=.d at current market price 按当时市价计算;按现时市价计算
;,9|;)U?u at current price 按当时价格计算;按现时价格计算
0WYVt"|;}c at factor cost 按要素成本计算;按生产要素成本计算
_YbHnb at money-of-the-day price 按付款当日价格计算
I-+D+DhRx at or better 按指定或较佳价位〔买卖指令〕
WxIP~ at par 按面值计算;平价
P:CwC"z>sS at sight 见票即付
L18Olu at the close 按收市盘
McA, at the opening 按开市盘
WI~';dK2] attestation 见证;见证条款
BDcl1f T at-the-money option 平价期权
'JRkS'ay attorney 受权人;受托代表人
"*TnkFTR attornment 新拥有人承认书
=k0l>) attributable profit 可归属利润
+fKLCzj attributable share value 可归属股份价值
o>j3<#? Auckland Stock Exchange 奥克兰证券交易所
I,q3J1K auction 拍卖
-+c_TJ.dC auctioneer 拍卖商
-vhgBru audit 审计;核数
@0t,vye Audit Commission 审计署
JJ[J'xl@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q}+9$v 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〕
K _y;<a] audit review 帐目审查
[j:%O|h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=SLJkw&w6 audited account 审计帐目;经审计的帐目
*y.KD4@{ audited annual account 经审计的周年帐目
q
\0>SG audited balance sheet 经审计的资产负债表
Hh;7 hY\ auditor 核数师;核数主任;审计师
CQ13fu+|6 auditor's certificate 核数师证明书;审计师证明书
ucB< auditor's report 核数师报告;审计师报告
]k >S0 Aussie bond 澳元债券
[?]s((A~B austerity budget 紧缩预算
wn|Sdp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
, gz:2UY# Australia All Ordinaries Index 澳洲所有普通股票指数
=Ermh7, Australian Dollar [AUD] 澳元
x+^iEj`gk Australian Options Market 澳大利亚期权市场
dZ;csc@xv Australian Securities Commission 澳洲证券事务监察委员会
5a4;d+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-_A0<A . Australian Stock Exchange 澳大利亚证券交易所
? NVN&zD] Austrian Schilling [ATS] 奥地利先令
pGUrYik4 authentication 认证;鉴证
}JvyjE authority to purchase 委托购买证;委购书
@u$4{sjgf\ authorization 认可;核准;授权;授权书
/|hKZTZJdN authorization by direction 指示授权
_H@S(!
authorization by instruction 指令授权
uvZ|6cM authorization by warrant 令状授权
"EhA _ =i authorization of unit trust 单位信托的认可
6XB9]it6 authorized agent 指定代理人
"EHwv2Hm> authorized capital 法定资本
oXb}6YC authorized clerk 出市员
s6!aGZ authorized dealer 认可交易商
J
Wof<D, authorized financial institution 认可财务机构
|P~TZ authorized fund 认可基金
Z>M0[DJ_ authorized fund house 获授权的基金公司;认可基金公司
8CwgV authorized institution 认可机构
F8/4PB8- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q>= :$I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8"RX~Igf authorized insurer 获授权保险人;获认可承保人
APy&~` authorized investment 特准投资项目
h<.&,6R authorized person 获授权人
M%yT?R+ authorized representative 获授权代表
:C>slxY authorized share capital 法定股本
D0tI automated quotation system 自动报价系统
y\V!OY@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=][[TH 自动交易系统〔香港期货交易所有限公司〕
f~8Xue,l" automatic adjustment mechanism 自动调整机制
>`\~=ivrD automatic adjustment system 自动调整系统
62a{Ggs{ Automatic Clearing House 自动票据交换所
iv:[]o automatic exchange rates accumulation system 自动化汇率累集系统
B-'Xk{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(t fADaJM automatic teller machine [ATM] 自动柜员机
-=2tKH`Q autopay 自动转帐
0zdH 6& available assets 可用资产
~#7=gI&p@ available fiscal reserve 现存财政储备
oM
Q+= available profit 可用利润
*|ubH?71%Y Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
I}$Y[Jve average 平均;平均数;海损
n$B=Vt, average basic salary 平均基本薪金
Ws.F=kS>h average consumer expenditure 平均消费开支;一般消费开支
I@7^H48\ average cost 平均成本
#.#T+B+9 average cost of land production 增辟土地平均成本
ZVk_qA% average daily turnover 平均每日成交额
/oE@F178 average daily wage rate 平均每日工资率
\_CC6J0k average expenditure pattern 平均开支模式
[y64%|m average growth rate 平均增长率
d#Ql>PrY average net fixed assets 固定资产平均净值
l>H#\MR average of relatives 相对价格平均数
Z[Uz~W6M] average price 平均价格
0ir] average propensity to consume 平均消费倾向;一般消费倾向
^ JJ*pT: average propensity to save 平均储蓄倾向;一般储蓄倾向
Ftu4 V*lD average rate 平均率
UC\CCDV#^ average revenue 平均收入;平均收益
Gpo(Zf?
average stock 平均库存;平均存货
$hn#T#J3 average yearly rent 平均年租
4*G#fW- avoidance of double taxation 避免双重课税
Mp}aJzmkB; avoidance of tax 避税