A:
6!\V| A share A股;甲类股份
>v+1v abatement of tax 减税;减扣免税额
Bl b#h ABN AMRO Bank N.V. 荷兰银行
\l GD8@,x above-the-line expenditure 线上项目支出;经常预算支出
sFpg above-the-line receipt 线上项目收入;经常预算收入
ET}Z>vU}+ ABSA Asia Limited 南非联合亚洲有限公司
)U %`7(bN absolute change 绝对数值变更
Bb/if:XS absolute expenditure 实际开支
?'> .> absolute guideline figure 绝对准则数字
&
kC absolute interest 绝对权益
/~NX<Ye& absolute order of discharge 绝对破产解除令
A6z,6v6 absolute profit margin 绝对利润幅度
\CjJa(vV absolute value 实值;绝对值
w}3N!jNDv absolutely vested interest 绝对既得权益
EF)BezG5y absorbed cost 已吸收成本;已分摊成本
5?0<.f, absorption 吸收;分摊;合并
R-Edht|{ absorption rate 吸收率;摊配率;分摊率
syl7i>P ACB Finance Limited 亚洲商业财务有限公司
wA5Iz{uQO acceptable form of reciprocity 合理的互惠条件
w-K A~ acceptable rate 适当利率;适当汇率
eFiG:LS7 acceptance agreement 承兑协议
X:i?gRy" acceptance for honour 参加承兑
50_[hC&C) acceptor 承兑人;接受人;受票人
wH~A>
4*( acceptor for honour 参加承兑人
<m-(B"FX accident insurance 意外保险
7Eyi~jes Accident Insurance Association of Hong Kong 香港意外保险公会
KQfWpHwfj accident insurance scheme 意外保险计划
)>ZT{eF accident year basis 意外年度基准
n41#
accommodation 通融;贷款
$g>bp<9v4 accommodation bill 通融票据;空头票据
syX?O'xJ accommodation party 汇票代发人
DTezG': account balance 帐户余额;帐户结余
&|Gg46P7 account book 帐簿
H$I~Vz[\yb account collected in advance 预收款项
r2RJb6 account current book 往来帐簿
*:L"#20:R account of after-acquired property 事后取得的财产报告
Z<X=00,wg account of defaulter 拖欠帐目
~J].~^[ account payable 应付帐款
#*iUZo account payee only [A/C payee only] 只可转帐;存入收款人帐户
~0PzRS^o account receivable 应收帐款
|4@cX<d. account receivable report 应收帐款报表
_Raf7 W account statement 结单;帐单;会计财务报表
hz:7W8 account title 帐户名称;会计科目
KrGl}| accountant's report 会计师报告
+xYu@r%R Accountant's Report Rules 会计师报告规则
YS|Dw'%g / accounting and auditing procedure 会计与审计程序;会计与核数程序
$Tbsre\MJ Accounting Arrangements 《会计安排》
m*y&z'e\ accounting basis 会计基础
S`s]zdUTP accounting by Official Receiver 破产管理署署长呈交的帐目
[Mu9"kF Accounting Circular 《会计通告》
'h$1
z$X5 accounting class 会计类别
W8& )UtWQ accounting date 记帐日期;会计结算日期
01mu6) accounting for money 款项核算
|=q~X}DA Accounting Officer 会计主任
M(C">L]8 accounting period 会计报告期;会计期
c+FTt(\8. accounting policy 会计政策;会计方针
.n7@$kq accounting practice 会计惯例
s{^B98d+W accounting principle 会计准则
sQgz}0_=) accounting record 会计记录
zH1;h accounting report 会计报告
X_78;T)uA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J1w[gf]J Accounting Society of China 中国会计学会
g
*,O accounting statement 会计报表
KdoI accounting system 会计制度;会计系统
a>v * accounting transaction 会计事项;帐务交易
do8[wej<: accounting treatment 会计处理
/r7xA}se^ accounting year 会计年度
?}Zo~]7E accretion 增值;添加
# xO PF9 accrual 应计项目;应累算数目
[5&k{*}} accrual basis 应计制;权责发生制
`CWhjL8^ accrual basis accounting 应计制会计;权责发生制会计
(2b${ Q@V accrue 应累算;应计
.)/."V accrued benefit 应累算利益
m7k }k) accrued charges 应计费用
dXTD8 )& accrued cumulative preference share dividend 应累算的累积优先股股息
fw&*;az accrued expenses 应累算费用
lAnq2j| accrued interest payable 应付利息;应计未付利息
,V1"Typ#< accrued interest receivable 应收利息;应计未收利息
_<AkM" accrued right 累算权益
6Q :Wo)^! accruing profit 应累算的利润
q(n"r0)= accumulated fiscal reserve 累积财政储备
`NtW+v accumulated profit 累积利润;滚存溢利
vEI{AmogRx accumulated reserve 累积储备
c0o]O[ accumulation of surplus income 累积收益盈余
uw3vYYFX acquired assets 既得资产
.))g]CH acquisition 收购;购置;取得
zQ+Mu^|u+ acquisition cost 购置成本
{Zc8,jm acquisition expenses 购置费用
6k hBT'n acquisition of 100% interest 收购全部股权
=q VT acquisition of control 取得控制权
=2$(
tXL acquisition of fixed assets 购置固定资产
C_J@:HlJ acquisition of shell “买壳”
uX-^9t acquisition price 收购价
h\!8*e;RAW act of God 天灾
uB)q1QQsqp acting partner 执事合伙人
`t/j6e] active market 买卖活跃的市场;交投畅旺的市场;旺市
_*H Hdd5I active partner 积极参与的合伙人
O[d#-0s active trading 交投活跃
1%_RXQVG actual circulation 实际流通
EK# 11@0% actual cost 实际成本
Phi5;U! actual expenditure 实际开支;实际支出
QD7KE6KP' actual income 实际入息;实际收入;实际收益
4`8s]X actual market 现货市场
M0$MK> actual price 现货价;实际价格
Pm%xX~H actual profit 实际利润
/0\g!29l< actual quotation 实盘;实际价位;实际报价
~u%$ 9IhM actual year basis 按实际年度计算
2OoANiX actuals 实货
L(|K{vH h] actuarial investigation 精算调查
_#V&rY&@ actuarial principle 精算原则
e :HORc~U actuarial report 精算师报告
brmSJ7 Actuarial Society of Hong Kong 香港精算学会
\a+Q5g actuarial valuation 精算师估值
8-@@QZ\N actuary 精算师
*+rfRH]a ad referendum agreement 暂定协议;有待覆核的协定
A O5&Y.A# ad valorem duty 从价税;按值征税
|tAkv ad valorem duty system 从价税制
P;.roD9 ad valorem fee 从价费
s4|tWfZ ad valorem tariff 从价关税
\:+\H0Bz additional allowance 额外免税额
:!_l@ =l additional amount for unexpired risk 未过期风险的额外款额
8gavcsVE[ additional assessable profit 补加应评税利润
PE5*]+lW. additional assessment 补加评税
.F,l>wUNe additional commitment 额外承担
'd2
:a2C] additional commitment vote 额外承担拨款
"SN*hzs"]` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<r,5F: additional dependent parent allowance 供养父母额外免税额
+.~K=.O) additional provision 额外拨款
?1L<VL=b additional stamp duty 附加印花税
_GkLspSaU additional tax 补加税罚款;补加税款
}K?b2 6` Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
;t*SG*Vi adjudged bankrupt 被裁定破产
Gy\]j adjudicated bankrupt 裁定破产人
+rv##Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
}<~(9_+ adjudication of bankruptcy 裁定破产;宣告破产
<%YW/k"o adjudication of insolvency 裁定无力偿还债务
l :{q I#Q adjusted actual 经调整的实数;调整后的实数
/k/X[/WO adjusted current assets 经调整的流动资产;调整后的流动资产
m}z6Bbis 0 adjusted figure 经调整的数字;调整后的数额
|fKT@2( adjusted liabilities 经调整的负债;调整后的负债
^# #j
{h7 adjusted loss 经调整的亏损;调整后的亏损
a]*{!V{$i adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
9}QIqH\p adjusted profit 经调整的利润;调整后的利润
z6)N![X adjusted surplus 经调整的盈余额;调整后的盈余额
UJ,vE}=_{ adjusted value 经调整的价值;调整后的价值
Lk|`\I
T adjustment 调整;修订;理算〔保险〕
f+9WGNpw adjustment centre 调剂中心
E"'u2jEG^ adjustment lag 调整过程的时间差距;调整时差
pyV`O[ adjustment mechanism 调整机制
#M~yt`R~ adjustment of loss 亏损调整
+\ftSm> adjustment process 调整过程;调整程序
EmaS/]X[ adjustment range 调整幅度
-r,v3n administered exchange rate 受管制汇率
[s$x"Ex Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J.R])
&CB administration expenses 行政费用
MB;rxUbhe3 administration fee 手续费;行政费
B>1,I'/$. administration in bankruptcy 破产管理
|yz[mP*;o administration order 遗产管理令
FaCW +9B administrator 管理人;遗产管理人
;"cQ)=s9Y administrator of the estate 遗产管理人
@Y `Z3LiR$ admission of debt 债项承认书
p0W<K admission of proof 接纳债权证明
v'
t'{g% advance 放贷款项;垫付款项;预支款项;预付款项
;.AMP$o`(Y advance account 暂支帐目;预付款帐户
SZXSVz0j advance compensation 预付补偿金
6:wk=#w advance from shareholder 股东垫款
j_5&w Znq advance pending reimbursement 预支以待日后付还
2pmj*Y3"8 advanced economy 先进经济体系
K&&T:'=/ advancement 预付;预付财产
3ibQbk advances warrant 垫款令
7>z {2D advancing 贷出
J;~YD$ adverse balance 逆差
]*P9=!x|M adverse exchange 逆汇
gHc1_G] advertisement addressed to shareholders 在报章刊登的致股东通告
;:Z5Ft m advice for collection 托收通知书
2 T} >9X advice of drawing 提款通知书;汇票通知书
~D@ YLW1z( advice of payment 付款通知
0rL.~2)V Advisory Committee [Securities and Futures Commission]
Lxv;[2XsW) 谘询委员会〔证券及期货事务监察委员会〕
JkN*hm? Advisory Committee on Diversification 经济多元化谘询委员会
CKHmJ]= affidavit 誓章;遗产申报誓章
D7nK"]HG;l affidavit of no receipt 述明无收款的誓章
W0MgY%Qv[ affiliate 联号;联营公司;附属公司
/:]<z6R affiliated company 附属公司;联号;联营公司
}J6:D]Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e|:\Ps `8 affordability 负担能力
:[+8(~| za African Development Bank [AfDB] 非洲开发银行
}' tJc $! after-acquired property 事后取得的财产
~ Rk.x
+ after-hours dealing 市后交易
V'#R1 x"3 after-tax profit 税后盈利;税后利润;税后溢利
6O,k! y> agency agreement 代理协议
:l"BNT[/ agency expenses 代理机构的开支
x2t&Wpvt agency fee 代理费
Q>Klkd5( Agency Law 《代理法》
05{}@tW- agent 代理人;承销人
Csy$1;"A agent of company 公司代理人
HI{q# agent's fee 代理人费;经纪费
F?tWx+N<{ aggregate 总计;总数;总体数字
m-$}'mEO aggregate amount 总款额;总额
EpO2%|@ aggregate assets and liabilities 总体资产与负债
@5wc 3y aggregate at constant price 按固定价格计算的总体数字
WZ>nA [/ aggregate demand 总需求
FRR05%K aggregate gross position 总持仓量
u=Ik&^v
Wq aggregate limit 总限额
LZ_0=Xx% aggregate of salaries tax 合计薪俸税
)#z{P[X^ aggregate performance 总体表现;总体业绩
7b08Lo7b aggregate supply 总体供应
\"$P :Uv aggregate surplus 总盈余
p?#T^{Quz~ aggregate total 整体总额
ECA<%'$?E aggregate value 总值;合计价值
L7{}`O/g7 aggregated basis 合计基准
5qH*"i+|s aggregated net chargeable income 合计应课税入息实额
V*PL_|Q5 aggregation 合并计算;合计;总和
n%29WF6Zf aggregation of incomes of husband and wife 夫妇入息合并计算
)V~=B] aggregation of property 财产的总和
s}". po] agio 差价;贴水
l!XCYg@67 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》
L3HC- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y+k^CT/u 《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》
Ph]b6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
NA2={RB; 《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》
vGlVr.) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(/<Nh7C1c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6QA`u* agreement for a settlement 授产协议
T0dD:s N agreement for assignment 转让协议
~n@rX=Y)]0 agreement for sale 售卖协议;买卖协议
z H-a%$5 agreement for sale and purchase 买卖协议
'WhJ}Uo\ agreement for the payment of interest 支付利息协议
$365VTh" agreement for the repayment of money 还款协议
Q<u?BA/ agreement of reinsurance 再保险协议
:8eI_X Agricultural Bank of China 中国农业银行
sM MtU@<x air passenger departure tax 飞机乘客离境税
x5MS#c!7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
czIAx1R9 airport tax 机场税
e`b#,= alcohol duty 酒精税
{ rLgyrj$ alienation 让与;让渡;转让
xE;O =mI alimony 生活费;赡养费
hsrf 2Xw[ All Ordinaries Index [AOI] 所有普通股指数
^?H|RAp all risks 全险;综合险
w>9d^kU' All Sales Record for Stock Market 《股票市场成交报告》
vVSDPlN; Allied Capital Resources Limited 新联财务有限公司
aOd#f:{y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<-?C\c~G@ allocation letter 拨款信件
iii|;v]+ allocation of fund 分配款项;预留款项
)aGSZ1`/ allocation of profit 利润分配;溢利分配
wHs1ge ( allocation warrant 拨款令
O=+$XPa| allotment 分配;配股
L$3 lsu!4n allotment notice 股份配售通知;配股通知
?-:2f#bC allotment of shares 股份分配
11"r FZ allowable 可获宽免;免税的
W9w*=W
)Z allowable business loss 可扣除的营业亏损
@I-gs( allowable expenses 可扣税的支出
P~{8L.w!>W allowance 免税额;津贴;备抵;准备金
sw}O g`U allowance for debts 债项的免税额
6Ot~Q allowance for depreciation by wear and tear 耗损折旧免税额
WN=0s allowance for funeral expenses 殡殓费的免税额
0D 2I)E72o allowance for inflation 为通货膨胀而预留的款项;通胀准备金
p&RC#wYu allowance for repairs and outgoings 修葺及支出方面的免税额
04dz?`HuB allowance to debtor 给债务人的津贴
p,8~)ic_ alteration of capital 资本更改
CR'%=N04^ alternate trustee 候补受托人
HdxP:s.T amalgamation 合并
BZ:tVfg. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
131(0nl)=I ambit of charges 征税范围;收费范围
xrvM}Il amended valuation 经修订的估值
B2j1GJEO American Commodities Exchange 美国商品交易所
$O*@Jg= American Express Bank Limited 美国运通银行
$2h%IK>#G American Stock Exchange 美国证券交易所
R6(:l;
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R]X 0D. amount due from banks 存放银行同业的款项
vb]kh_ amount due from banks abroad 存放海外银行同业的款项
*'{-!Y amount due from holding companies 控股公司欠款
3<W%z]k@M amount due from local banks 存放本港银行同业的款项
:6lv X$ amount due to banks 银行同业的存款
MBg[hu% amount due to banks abroad 海外银行同业的存款
?< b{ amount due to holding companies 控股公司存款
J?3/L&seA amount due to local banks 本港银行同业的存款
)pHlWi|h amount due to outport banks 外埠银行同业的存款
JXJ+lZmsz amount for note issue 发行纸币的款额
u|t l@_ amount of bond 担保契据的款额
:+Ukwno?/ amount of consideration 代价款额
1V1I[CxlX amount of contribution 供款数额
70 7( LG amount of indebtedness 负债款额
Qh&Qsyo% amount of principal of the loan 贷款本金额
_|GbU1Hz amount of rates chargeable 应征差饷数额
A_9^S! amount of share capital 股本额
]S&ki}i& amount of sums assured 承保款额
Su,:f_If, amount of variation 变动幅度
-sQ[f18 amount of vote 拨款数额
*"w hup[ amount payable 应付款额
G~<UP(G amount receivable 应收款额
GAgTy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q5R|
^uf analysis 分析
}?9&xVh?\ ancillary risk 附属风险
ZEI,9`t! annual account 周年帐目;周年帐目报表;年度决算;年结
;WSW&2 annual accounting date 年结日期
&t9V annual allowance 每年免税额;年积金;年度津贴;年津
V#dga5*] annual balance 年度余额
'?9zL* annual disposable income 每年可动用收入
h[]9F.[ annual estimates 周年预算
aq$ hE-{28 annual fee 年费
:/|"db&` annual general meeting 周年大会
"wOfs$w%s annual growth rate 年增率;每年增长率
4`#Q annual long-term supplement 长期个案每年补助金
uem-fTG annual pensionable emolument 可供计算退休金的年薪
DSz[,AaR] annual report 年报
7tcadXk0 Annual Report on the Consumer Price Index 《消费物价指数年报》
5&n{QE?Um annual return 周年报表;周年申报表;每年报税表格
OtqFI!ns Annual Return Rules 《周年报表规则》
vv
,4n&D annual review of consumer prices 每年消费物价回顾
;_(f(8BO
annual roll-forward basis 逐年延展方式
+>q#eUS) annual salary 年薪
mcez3gH annual statement 年度报表;年度决算表
JaY"Wfc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
12n:)yQy annuitant 年金受益人
&Pr\n&9A annuity 年金
uAPVR annuity contract 年金合约
:82h GU annuity on human life 人寿年金
#; ?3kuq( antecedent debt 先前的债项
xrkl)7; ante-dated cheque 倒填日期支票
S\TXx79PhC anticipated expenditure 预期开支
YGyv)\ anticipated net profit 预期纯利
ps 3)d anticipated revenue 预期收入
tz@MZs09 anti-inflation measure 反通货膨胀措施
1.!U{>$ anti-inflationary stance 反通货膨胀立场
ls@]%pz.1d apparent deficit 表面赤字
R
p&J!hlA apparent financial solvency 表面偿债能力
U7s$';y"% apparent partner 表面合伙人
27eG8 application for personal assessment 个人入息课税申请书
>u$8Z application of fund 资金应用
SQ>i:D; application to release as liquidator and to destruct the books of accounts and documents
SL4?E<Jb 申请免除清盘人职务及毁灭帐簿与文件
qG6s.TcG appointed actuary 委任精算师
d<a|dwAeh appointed auditor 委任核数师;委任审计师
O{LCHtN appointed trustee 委任的受托人
'}_r/l]K appointer 委任人
C27:tyV apportioned pro rata 按比例分摊
{]^Ixm-,f apportionment 分配;分摊
}S/i3$F0~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1]7gYNzV" apportionment formula 分摊方程式
QadguV6| apportionment of estate duty 遗产税的分摊
-G,}f\Cg appraisal 估价;评估
{.:$F3T appreciable growth 可观增长
$6"(t= %{ appreciable impact 显着影响
Y b+A{` appreciable increase 可观增长
OT{"C"%5t appreciation 增值;升值
@z@%vr=vX appreciation against other currencies 相对其他货币升值
D!&(#Vl
_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P"vrYom appreciation tax 增值税
k]@]a appropriation 拨款;拨用;拨付
A;TP~xq\ appropriation account 拨款帐目
y"q
aa Appropriation Bill 拨款法案
[r/zBF-. appropriation-in-aid system 补助拨款办法
&P?2H66s approved assets 核准资产
o:@Q1+p approved basket stock 认可一篮子证券
Urr%SIakvM approved budget 核准预算
q\0/6tl_ approved charitable donation 认可慈善捐款
sAkr-x?+M approved charitable institution 认可慈善机构
J$3g3%t approved currency 核准货币;认可货币
@ma(py approved estimates 核准预算
5W Ql?yMP approved estimates of expenditure 核准开支预算
kTvM,< approved overseas insurer 核准海外保险人
D4=*yP approved overseas trust company 核准海外信托公司
X$Vi=f vt approved pooled investment fund 核准汇集投资基金
fW-C`x approved provident fund scheme 认可公积金计划
mOE *[S) approved provision 核准拨款
.9jKD*U| approved redeemable share 核准可赎回股份
Cu[-<>my approved regional stock 认可地区性证券
)j_El ]? approved retirement scheme 认可退休金计划
c$g@3gL approved subordinated loan 核准附属贷款
t2N W$
-E arbitrage 套戥;套汇;套利
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zEG arbitrageur 套戥者;套汇者
||Zup\QB arbitrary amount 临时款项
9@
tp# arrangement 措施;安排;协定
cSb;a\el$ arrears 欠款
ywa*?3?c arrears of pay 欠付薪酬
S0,\{j arrears of revenue 逾期未收税款;逾期未收的帐项
HxG8'G articles of association 组织章程;组织细则;组织章程细则
o<`hj&s Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
=gB5JB<}2 ascertainment of profit 确定利润
{D+mr[ % "Asia Clear" “亚洲结算系统”
oh9
;_~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
jm^.E\_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
JVE\{ e) Asian Development Fund [ADF] 亚洲发展基金
& LE5'.s Asian dollar bond 亚洲美元债券
&R94xh%@( Asian dollar market 亚洲美元市场
<S@jf4 Asian dollar rate 亚洲美元利率
I%[e6qX@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"`vRHeCKN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]b4WfIu asked price 沽盘;喊价;索价;卖方报价
*M.xVUPr assessable income 应评税入息
(eN7s_ assessable loss 应评税亏损
j6rN t| assessable profit 应评税利润
";K w? assessable value 应评税值
>fPo_@O assessed profit 估定利润
QZ a.c assessed value 经评估价值
/DYyl/ assessment 评税;评定;估价;评税单
X]0>0=^ assessment number 评税编号;估价编号
<L&EH@T assessment of additional tax 补加税评税
Ed9Uw7 assessment of performance 业绩评估;实绩评价
{K,In)4 Assessor 评税主任
4-(kk0]`z asset price bubbles 资产价格泡沫
~6 6xO9s asset-backed securities 具资产保证的证券
m#7(<# assets accretion 资产增值
xnP!P2 assets and liabilities 资产与负债
^jdU4 assets betterment statement 资产递增表;资产改进表
t^rw@$"} assets lending 实物放款;有抵押贷款
t'qYM5 assets of the company passing on the death 死者去世时转移的公司资产
>yBqi^aL assets pledged as security for liabilities 用作负债抵押的资产
9j,g&G.K assets portfolio 资产投资组合
n>M`wF> assets price 资产价格
.w2 ID assets quality 资产质素
.Mt3ec< assets realization 资产变现
tq3Wga!5 assets refinancing arrangement 资产再集资安排
}r,\0Wm assets securitization 资产证券化
E[H assets situated outside Hong Kong 在香港以外地方的资产
FKa";f" assets stripping 削减资产;拆卖资产
X\|! assets value 资产值
Tg\bpLk0= assignee 承让人
,^(]zZh assignment 转让;转让书;转让契
@AsJnf$y assignment of interest 权益转让
jwZ,_CK assignment of letters patent and trade mark 专利证书及商标转让
0I&k_7_ assignment of property 物业转让;物业转让书
^t;z;.g assignment right 转让权
ks'>?Dw assignor 转让人
W'lqNOX[v associate 有联系的人;有关连人士;相联者;合伙人;联系人
* QgKo$IF Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yK~=6^M associate member 附属会员
iGN\ >m} associated body corporate 相联法人团体
"LMj,qZ1! associated company 相联公司;联属公司
%`Re{%1; associated corporation 相联法团
tXD$HeBB? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}cKB)N
BJb 公认会计师公会〔英国〕
pfA6?tP` Association of Futures Exchange Brokers 香港期货经纪协会
zw0w."V
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XX6Z|Y5. association of underwriters 承保人组织
"t@p9> assumption of control 接管
9Em#Ela assurance 担保;保险;转易;转易书
1yy?1&88S assurance of interest 权益的转易
[Kgb#L'{ at 19XX price 按一九XX年价格计算
|c_qq Bd at a discount 按赔价计算;按贴水价格计算;打折扣
TJ|Jv8j<s at a premium 按溢价计算;按升水价格计算
-yYdj1y; at call 通知付款;按通知
N;7/C
at constant market price 按固定市价计算
`8:0x?X at constant price 按固定价格计算
nwRltK at cost 按成本计算
6cQgp]% at current market price 按当时市价计算;按现时市价计算
KyvZ?R at current price 按当时价格计算;按现时价格计算
Tb/TP3N at factor cost 按要素成本计算;按生产要素成本计算
M>8J_{r^ at money-of-the-day price 按付款当日价格计算
i!wU8@ at or better 按指定或较佳价位〔买卖指令〕
cr7MvXF- at par 按面值计算;平价
$vO&C6m$ at sight 见票即付
{K z,_bo at the close 按收市盘
-%K!Ra\W at the opening 按开市盘
jmok]-pC attestation 见证;见证条款
f8
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3ZK at-the-money option 平价期权
*GP2>oEM attorney 受权人;受托代表人
jG5HW*>k0 attornment 新拥有人承认书
nB[-KS attributable profit 可归属利润
~(5r+Z}*` attributable share value 可归属股份价值
k9|5TLXq?
Auckland Stock Exchange 奥克兰证券交易所
]I*c:(qwu auction 拍卖
.6B\fr.za auctioneer 拍卖商
<g4}7l8 audit 审计;核数
.R9Z$Kbq Audit Commission 审计署
e|~MJu+1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4E'9;tA3l 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
2iAC_"n audit review 帐目审查
5E:$\z; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5of3& audited account 审计帐目;经审计的帐目
q}1ZuK`6 audited annual account 经审计的周年帐目
=W(*0"RM audited balance sheet 经审计的资产负债表
B5e9'X^
[ auditor 核数师;核数主任;审计师
p6VD*PT$& auditor's certificate 核数师证明书;审计师证明书
4ls:BO;k] auditor's report 核数师报告;审计师报告
*6uccx7{ Aussie bond 澳元债券
?GhyVXS y. austerity budget 紧缩预算
8~sP{V% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)8Va%{j Australia All Ordinaries Index 澳洲所有普通股票指数
~6vz2DuB= Australian Dollar [AUD] 澳元
>yIJ8IDF Australian Options Market 澳大利亚期权市场
xo:kT ) Australian Securities Commission 澳洲证券事务监察委员会
hy;VvAH5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
IRdt:B|@ Australian Stock Exchange 澳大利亚证券交易所
jvT'N@ Austrian Schilling [ATS] 奥地利先令
E+td~&x authentication 认证;鉴证
hbjAxioA authority to purchase 委托购买证;委购书
l,ENMKA^D authorization 认可;核准;授权;授权书
sdu?#O+c1 authorization by direction 指示授权
}`"`VLh authorization by instruction 指令授权
W&z jb>0b0 authorization by warrant 令状授权
kc,"w\ ai authorization of unit trust 单位信托的认可
?b7\m":' authorized agent 指定代理人
L'e_?`!: authorized capital 法定资本
8fR(y~_gF authorized clerk 出市员
.
,7bGY 1$ authorized dealer 认可交易商
0lw>mxN authorized financial institution 认可财务机构
X/!_>@`7? authorized fund 认可基金
xad`-vw authorized fund house 获授权的基金公司;认可基金公司
Jh[0xb authorized institution 认可机构
Onmmcem authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Bd>~F7VWs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@Mk`Tl authorized insurer 获授权保险人;获认可承保人
>r.]a ` authorized investment 特准投资项目
YJi%vQ*] authorized person 获授权人
8h)XULs2 authorized representative 获授权代表
MvVpp;bd authorized share capital 法定股本
AeJ ;g automated quotation system 自动报价系统
voWH.[n^_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
49$P 自动交易系统〔香港期货交易所有限公司〕
<LX\s*M) automatic adjustment mechanism 自动调整机制
J[ds.~ $ automatic adjustment system 自动调整系统
gN&i&%*! Automatic Clearing House 自动票据交换所
eH&F gmU automatic exchange rates accumulation system 自动化汇率累集系统
^aFm6HS1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9I/b$$?D automatic teller machine [ATM] 自动柜员机
yMs!6c* autopay 自动转帐
S0$^|/Sr available assets 可用资产
d@%"B($nR available fiscal reserve 现存财政储备
}r}*=;Ea available profit 可用利润
ZWs Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
V35Vi6*p average 平均;平均数;海损
xn8KOwX% average basic salary 平均基本薪金
jU,Xlgz(A average consumer expenditure 平均消费开支;一般消费开支
=8^+M1I average cost 平均成本
OLw]BJXYaE average cost of land production 增辟土地平均成本
xm'9n? average daily turnover 平均每日成交额
7]{g^g.9- average daily wage rate 平均每日工资率
9+.wj/75 average expenditure pattern 平均开支模式
nhI+xqfn average growth rate 平均增长率
P<<$o-a" average net fixed assets 固定资产平均净值
#h5:b`fDF average of relatives 相对价格平均数
A|A~$v("R average price 平均价格
z^Q'GBoBA average propensity to consume 平均消费倾向;一般消费倾向
[K{{P|(q average propensity to save 平均储蓄倾向;一般储蓄倾向
$-4](br| average rate 平均率
gesbt average revenue 平均收入;平均收益
:Mx average stock 平均库存;平均存货
_0/unJl` average yearly rent 平均年租
Dc9uq5l avoidance of double taxation 避免双重课税
k.@![w\ea avoidance of tax 避税