A:
}ti+tM* A share A股;甲类股份
>(>Fx\z} abatement of tax 减税;减扣免税额
1~X~"M ABN AMRO Bank N.V. 荷兰银行
)<W6cDx'H+ above-the-line expenditure 线上项目支出;经常预算支出
eLC}h % above-the-line receipt 线上项目收入;经常预算收入
NY]`1yy ABSA Asia Limited 南非联合亚洲有限公司
Zr!he$8(2 absolute change 绝对数值变更
(W.euQy absolute expenditure 实际开支
erG@8CG absolute guideline figure 绝对准则数字
dno=C absolute interest 绝对权益
mMLxT3Ci8 absolute order of discharge 绝对破产解除令
)./pS~ absolute profit margin 绝对利润幅度
JUBihw4 absolute value 实值;绝对值
}M%U}k]+@
absolutely vested interest 绝对既得权益
e>"/Uii absorbed cost 已吸收成本;已分摊成本
"n'LF?/H' absorption 吸收;分摊;合并
K.CwtUt`54 absorption rate 吸收率;摊配率;分摊率
#)im9LLC# ACB Finance Limited 亚洲商业财务有限公司
6OeRBD& acceptable form of reciprocity 合理的互惠条件
6@ `'} acceptable rate 适当利率;适当汇率
M+Rxt.~6 acceptance agreement 承兑协议
WHh=hts\ acceptance for honour 参加承兑
+;nADl+Q acceptor 承兑人;接受人;受票人
n|,kL!++. acceptor for honour 参加承兑人
cZnB 2T? accident insurance 意外保险
=l&A9 >\ Accident Insurance Association of Hong Kong 香港意外保险公会
tF> ?] accident insurance scheme 意外保险计划
W/Rb7q4v accident year basis 意外年度基准
0:<dj:%M accommodation 通融;贷款
B5%N@g$`j accommodation bill 通融票据;空头票据
JpuF6mQ accommodation party 汇票代发人
t-#Y6U}b+ account balance 帐户余额;帐户结余
\W73W_P&g account book 帐簿
H}KJd5A7 account collected in advance 预收款项
!wl3}]q account current book 往来帐簿
UMe@[E= account of after-acquired property 事后取得的财产报告
;1`NsYI2 account of defaulter 拖欠帐目
/W !A^ account payable 应付帐款
n~/#~VTVe account payee only [A/C payee only] 只可转帐;存入收款人帐户
@WuB&uF=d account receivable 应收帐款
CfFNk "0{ account receivable report 应收帐款报表
_SS6@`X account statement 结单;帐单;会计财务报表
"D V.%7*^ account title 帐户名称;会计科目
Umwd<o accountant's report 会计师报告
3e)3t ` Accountant's Report Rules 会计师报告规则
v 6{qKpU# accounting and auditing procedure 会计与审计程序;会计与核数程序
UnjUA!v Accounting Arrangements 《会计安排》
ti`R accounting basis 会计基础
(^h47kY accounting by Official Receiver 破产管理署署长呈交的帐目
B@wQ[ Accounting Circular 《会计通告》
;D5B$ @W> accounting class 会计类别
zw=as9z1- accounting date 记帐日期;会计结算日期
EFl[u+
1tx accounting for money 款项核算
/?b<}am Accounting Officer 会计主任
L|DSEth accounting period 会计报告期;会计期
WFBg3#p accounting policy 会计政策;会计方针
eZ~^Z8F[6 accounting practice 会计惯例
a^+b(&;k accounting principle 会计准则
#N-NI+qX accounting record 会计记录
qx! NU}6 accounting report 会计报告
GnbXS> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'c#ZW|A Accounting Society of China 中国会计学会
w}Q|*!?_ accounting statement 会计报表
f#xqu+)Z accounting system 会计制度;会计系统
F*WWv&\X accounting transaction 会计事项;帐务交易
qcxq-HS2' accounting treatment 会计处理
|q$br-0+ accounting year 会计年度
7. y
L> accretion 增值;添加
MmOGt!}9A accrual 应计项目;应累算数目
!Xt=+aKN accrual basis 应计制;权责发生制
38P_wf~\ accrual basis accounting 应计制会计;权责发生制会计
p-U'5<n accrue 应累算;应计
Xg#g`m%(M accrued benefit 应累算利益
~mUP!f accrued charges 应计费用
|L{<=NNs:D accrued cumulative preference share dividend 应累算的累积优先股股息
GXaCH))TO accrued expenses 应累算费用
6ju+#]T accrued interest payable 应付利息;应计未付利息
ZgO7W]Z4 accrued interest receivable 应收利息;应计未收利息
{rr
ED accrued right 累算权益
~Ra1Zc$o: accruing profit 应累算的利润
ilv6A9/ accumulated fiscal reserve 累积财政储备
L4SvE^2+ accumulated profit 累积利润;滚存溢利
:SSlUl4sU$ accumulated reserve 累积储备
[!>2[bbl accumulation of surplus income 累积收益盈余
Rs;,_ acquired assets 既得资产
[.P~-6~ acquisition 收购;购置;取得
/A|cO acquisition cost 购置成本
tq9t(0EL acquisition expenses 购置费用
]3#_BL)M8p acquisition of 100% interest 收购全部股权
U[~BW[[@f acquisition of control 取得控制权
~..h= acquisition of fixed assets 购置固定资产
5v8&C2Jy@ acquisition of shell “买壳”
Ch
` Omq acquisition price 收购价
(mHFyEG act of God 天灾
-W>zON|l acting partner 执事合伙人
lkp!S3, active market 买卖活跃的市场;交投畅旺的市场;旺市
r8C6bFYM active partner 积极参与的合伙人
xU1dy*- active trading 交投活跃
*>.~f<V actual circulation 实际流通
#m9V)1"wB actual cost 实际成本
#'z\[^vp actual expenditure 实际开支;实际支出
&..![,)w^! actual income 实际入息;实际收入;实际收益
NWB/N* actual market 现货市场
hD58 s"L$ actual price 现货价;实际价格
nM8aC&Rd\ actual profit 实际利润
Zl"h-~31 actual quotation 实盘;实际价位;实际报价
z'r .LBnh actual year basis 按实际年度计算
WT(R =bLw actuals 实货
ox {Cm actuarial investigation 精算调查
O*oL(dk*8L actuarial principle 精算原则
&eY$(o-Hw actuarial report 精算师报告
=_cWCl^5 Actuarial Society of Hong Kong 香港精算学会
hmkcWr` actuarial valuation 精算师估值
<2y~7h: actuary 精算师
FQi"OZHq
ad referendum agreement 暂定协议;有待覆核的协定
r jU $*+ ad valorem duty 从价税;按值征税
$y=sT({VVe ad valorem duty system 从价税制
X4i$,$C ad valorem fee 从价费
|6\ ?"# ad valorem tariff 从价关税
ik~hL/JD\ additional allowance 额外免税额
Yl1@gw7 additional amount for unexpired risk 未过期风险的额外款额
zEY
Ey1 additional assessable profit 补加应评税利润
T4Z("
additional assessment 补加评税
7K9+7I&C additional commitment 额外承担
`Pl=%DR additional commitment vote 额外承担拨款
`Y.RAw5LrE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A'|W0|R9 additional dependent parent allowance 供养父母额外免税额
:KX/GN!n additional provision 额外拨款
aI|)m8>)X additional stamp duty 附加印花税
A@'):V8_%C additional tax 补加税罚款;补加税款
V0JoUyZ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Cgw# c% adjudged bankrupt 被裁定破产
#f/-i u=L adjudicated bankrupt 裁定破产人
aqs'] adjudication fee 裁定费;评定印花税额手续费;评估契据费
x#dJH9NR[ adjudication of bankruptcy 裁定破产;宣告破产
@R}L
4 adjudication of insolvency 裁定无力偿还债务
$K<jmEC@< adjusted actual 经调整的实数;调整后的实数
$yaE!.Kc adjusted current assets 经调整的流动资产;调整后的流动资产
@c$mc adjusted figure 经调整的数字;调整后的数额
$.kIB+K adjusted liabilities 经调整的负债;调整后的负债
T:cSv
@G adjusted loss 经调整的亏损;调整后的亏损
9L:v$4{LU adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
;?inf`t adjusted profit 经调整的利润;调整后的利润
|c 8p{) adjusted surplus 经调整的盈余额;调整后的盈余额
1t!Mg{&e[x adjusted value 经调整的价值;调整后的价值
0; V{yh adjustment 调整;修订;理算〔保险〕
u[ 2R>= adjustment centre 调剂中心
(U/[i.r5Cj adjustment lag 调整过程的时间差距;调整时差
{yVi/*;f^ adjustment mechanism 调整机制
D (qT$# adjustment of loss 亏损调整
jy@}$g{ adjustment process 调整过程;调整程序
f$V']dOj1q adjustment range 调整幅度
{br4B7b administered exchange rate 受管制汇率
=]W{u` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
94nvh:n administration expenses 行政费用
m!;mEBL{ administration fee 手续费;行政费
>YoK?e6 administration in bankruptcy 破产管理
u#=N8 administration order 遗产管理令
IRo[|&c administrator 管理人;遗产管理人
Vzbl*Zmx administrator of the estate 遗产管理人
`p1`Sxz? admission of debt 债项承认书
Y/Y746I admission of proof 接纳债权证明
lt0(Kf g advance 放贷款项;垫付款项;预支款项;预付款项
i8HSYA advance account 暂支帐目;预付款帐户
~,':PUkiV advance compensation 预付补偿金
E pM
4+ advance from shareholder 股东垫款
"c\T advance pending reimbursement 预支以待日后付还
NX)7g}S advanced economy 先进经济体系
gWgK advancement 预付;预付财产
*+p'CfsSka advances warrant 垫款令
d2X#_(+d advancing 贷出
V=(4
c adverse balance 逆差
]g?G0m adverse exchange 逆汇
8n~@Rj5 advertisement addressed to shareholders 在报章刊登的致股东通告
,5r 2!d advice for collection 托收通知书
D"1ciO8^I] advice of drawing 提款通知书;汇票通知书
=t)eT0 advice of payment 付款通知
5Y9 j/wA Advisory Committee [Securities and Futures Commission]
i-E&Y*\^9H 谘询委员会〔证券及期货事务监察委员会〕
)J#@L* Advisory Committee on Diversification 经济多元化谘询委员会
qd{|"(9B affidavit 誓章;遗产申报誓章
y
I mriCT affidavit of no receipt 述明无收款的誓章
sMO3eNLn affiliate 联号;联营公司;附属公司
\UB<'~z6! affiliated company 附属公司;联号;联营公司
XyhOd$) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B)^]V<l(w affordability 负担能力
\mc~w4B[)3 African Development Bank [AfDB] 非洲开发银行
&5d>jEaB} after-acquired property 事后取得的财产
H`@x5RjS after-hours dealing 市后交易
"t_] Qu6 after-tax profit 税后盈利;税后利润;税后溢利
h r6f}2 agency agreement 代理协议
toIljca agency expenses 代理机构的开支
>!WJ{M0 agency fee 代理费
uF(-h~ Agency Law 《代理法》
Ti' GSL agent 代理人;承销人
:l9C7o agent of company 公司代理人
yY_]YeeR agent's fee 代理人费;经纪费
=~aJ]T}( aggregate 总计;总数;总体数字
?# G_& aggregate amount 总款额;总额
cVulJ6 aggregate assets and liabilities 总体资产与负债
^O892 -R aggregate at constant price 按固定价格计算的总体数字
/[EI0~P aggregate demand 总需求
`VBjH]$ aggregate gross position 总持仓量
.Uih|h aggregate limit 总限额
>656if O aggregate of salaries tax 合计薪俸税
o_G.J4 V aggregate performance 总体表现;总体业绩
'w9tZO\2 aggregate supply 总体供应
',1rW aggregate surplus 总盈余
&x=<>~Ag3 aggregate total 整体总额
,hOJe=u46 aggregate value 总值;合计价值
7?hCt aggregated basis 合计基准
qVM]$V#e aggregated net chargeable income 合计应课税入息实额
$<33E e:a aggregation 合并计算;合计;总和
Uc9Uj aggregation of incomes of husband and wife 夫妇入息合并计算
g]d"d aggregation of property 财产的总和
=ARI* agio 差价;贴水
#),QWTl3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
oN _%oc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{I2j Lc 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
kc"U)> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
PiH#9XB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
t5e(9Yhj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
! B)Em 《香港政府和大韩民国政府关于相互促进和保护投资协定》
vB.LbYyF agreement for a settlement 授产协议
=~HX/]zF agreement for assignment 转让协议
[;.zl1S< agreement for sale 售卖协议;买卖协议
z1]RwbA?1 agreement for sale and purchase 买卖协议
D% 50 agreement for the payment of interest 支付利息协议
n7{c0;)$ agreement for the repayment of money 还款协议
{ZfTUt)-P agreement of reinsurance 再保险协议
<w,aS;v6jp Agricultural Bank of China 中国农业银行
c8}1-MKs_R air passenger departure tax 飞机乘客离境税
vk#xCggK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_wHqfj) airport tax 机场税
p(x[zn+%Y alcohol duty 酒精税
fwl
RwH( alienation 让与;让渡;转让
Pel3e ~?t alimony 生活费;赡养费
7x1jpQ- All Ordinaries Index [AOI] 所有普通股指数
zxsnrn;| all risks 全险;综合险
aX
?ON All Sales Record for Stock Market 《股票市场成交报告》
~KX!i
8+X Allied Capital Resources Limited 新联财务有限公司
H3b@;&` & all-items index [Consumer Price Index] 总指数〔消费物价指数〕
St(7@)gvY allocation letter 拨款信件
s}HTxY; allocation of fund 分配款项;预留款项
zizrc.g/Yg allocation of profit 利润分配;溢利分配
0q62 {p7 allocation warrant 拨款令
WnIh (
0 allotment 分配;配股
E26ZVFg allotment notice 股份配售通知;配股通知
1[}VyP6 e allotment of shares 股份分配
fitm* allowable 可获宽免;免税的
~^3B(feQ]
allowable business loss 可扣除的营业亏损
s'K0C8'U allowable expenses 可扣税的支出
+"d{P,[3J allowance 免税额;津贴;备抵;准备金
4QDF%#~q^ allowance for debts 债项的免税额
=RQ>q allowance for depreciation by wear and tear 耗损折旧免税额
S:R%%cy allowance for funeral expenses 殡殓费的免税额
m*a0V allowance for inflation 为通货膨胀而预留的款项;通胀准备金
8`*`4m allowance for repairs and outgoings 修葺及支出方面的免税额
i@g6%V= allowance to debtor 给债务人的津贴
lFRgyEPH alteration of capital 资本更改
kU#$ alternate trustee 候补受托人
P|64wq{B8 amalgamation 合并
5$O@+W!?@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u37+B ambit of charges 征税范围;收费范围
%_/_klxnO amended valuation 经修订的估值
?EtK/6dJZt American Commodities Exchange 美国商品交易所
4lz9z>J.V American Express Bank Limited 美国运通银行
duwZe+ American Stock Exchange 美国证券交易所
$%!]tNGS amortization 摊销
61wGIN2, amount due from banks 存放银行同业的款项
u/,m2N9cL amount due from banks abroad 存放海外银行同业的款项
jNB-FVaT amount due from holding companies 控股公司欠款
ZB%7Sr0 amount due from local banks 存放本港银行同业的款项
w1iQ#.4K_ amount due to banks 银行同业的存款
9RAN$\AKy amount due to banks abroad 海外银行同业的存款
8~4{e,} , amount due to holding companies 控股公司存款
7W 4[1 amount due to local banks 本港银行同业的存款
oFY'Ek;d amount due to outport banks 外埠银行同业的存款
0gnr@9,X amount for note issue 发行纸币的款额
?N`W, amount of bond 担保契据的款额
EW YpYMkm amount of consideration 代价款额
YgVZq\AV" amount of contribution 供款数额
30B!hj$C amount of indebtedness 负债款额
=k &'ft amount of principal of the loan 贷款本金额
3:76x amount of rates chargeable 应征差饷数额
cvAkP2 amount of share capital 股本额
%7hYl'83 amount of sums assured 承保款额
1s1$J2LX amount of variation 变动幅度
rVZkG,Q amount of vote 拨款数额
\bfNki amount payable 应付款额
XV!P8n amount receivable 应收款额
gIT"nG=a4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7@06x+! analysis 分析
Aw >DZ2 ancillary risk 附属风险
'Z;R!@Dm annual account 周年帐目;周年帐目报表;年度决算;年结
7<X_\,I annual accounting date 年结日期
'{C=vW annual allowance 每年免税额;年积金;年度津贴;年津
`qUmOFl annual balance 年度余额
`A?/Ww>; annual disposable income 每年可动用收入
V}Oxz04 annual estimates 周年预算
m}8c.OJ>K` annual fee 年费
Thz&wH`W annual general meeting 周年大会
,.DU)Wi?} annual growth rate 年增率;每年增长率
X4 xnr^ annual long-term supplement 长期个案每年补助金
`@eQL[Z9x annual pensionable emolument 可供计算退休金的年薪
l$z-' annual report 年报
V<(cW'zA/ Annual Report on the Consumer Price Index 《消费物价指数年报》
M`S >Q2{ annual return 周年报表;周年申报表;每年报税表格
NO;+:0n Annual Return Rules 《周年报表规则》
B6|=kl2C annual review of consumer prices 每年消费物价回顾
bY]aADv\ annual roll-forward basis 逐年延展方式
*n}{)Ef annual salary 年薪
>a]{q^0 annual statement 年度报表;年度决算表
X$J 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
%m{h1UQQ+ annuitant 年金受益人
!WAbO(l annuity 年金
d)9=hp;,V annuity contract 年金合约
o2&mhT annuity on human life 人寿年金
'Kc;~a antecedent debt 先前的债项
~kF^0-JZY ante-dated cheque 倒填日期支票
(AV j_Cw anticipated expenditure 预期开支
rfoLg anticipated net profit 预期纯利
gh3_})8c anticipated revenue 预期收入
8BBuYY{ anti-inflation measure 反通货膨胀措施
$FS
j^v] anti-inflationary stance 反通货膨胀立场
&@nI(PXv apparent deficit 表面赤字
j#.Aiy:, apparent financial solvency 表面偿债能力
2gukK8R$ apparent partner 表面合伙人
>~2oQ[n application for personal assessment 个人入息课税申请书
i.6c;KU application of fund 资金应用
Wc#4%kT application to release as liquidator and to destruct the books of accounts and documents
%nT!u!# 申请免除清盘人职务及毁灭帐簿与文件
0<nk>o appointed actuary 委任精算师
iCa#OQ appointed auditor 委任核数师;委任审计师
"){"{~ appointed trustee 委任的受托人
P;][i| x appointer 委任人
T[q2quXgk apportioned pro rata 按比例分摊
'\=aSZVO apportionment 分配;分摊
`BF +)fs Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~xkcQ{ apportionment formula 分摊方程式
FAo\`x apportionment of estate duty 遗产税的分摊
wNq#vn appraisal 估价;评估
g2BE-0, R appreciable growth 可观增长
`Z0FQ( r_ appreciable impact 显着影响
sYYNT* appreciable increase 可观增长
z'j4^Xz?%$ appreciation 增值;升值
H
$XO]\ appreciation against other currencies 相对其他货币升值
g-Vxl|hR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1F{c5 appreciation tax 增值税
SwXVa/9a" appropriation 拨款;拨用;拨付
2old})CLJ appropriation account 拨款帐目
>-0Rq[) Appropriation Bill 拨款法案
;y/&p d+ appropriation-in-aid system 补助拨款办法
cY0NQKUk~ approved assets 核准资产
2.qEy6 approved basket stock 认可一篮子证券
-QN1=G4 approved budget 核准预算
kq8.SvIb approved charitable donation 认可慈善捐款
~5q1zr)E approved charitable institution 认可慈善机构
#Ipi 3 approved currency 核准货币;认可货币
Vo"Wr>F approved estimates 核准预算
8,7^@[bzXx approved estimates of expenditure 核准开支预算
pE,2pT2> approved overseas insurer 核准海外保险人
E{k$4 approved overseas trust company 核准海外信托公司
g1Ed:V]_ approved pooled investment fund 核准汇集投资基金
m%]1~b}" approved provident fund scheme 认可公积金计划
o#fr5>h-w approved provision 核准拨款
j
4!$[h approved redeemable share 核准可赎回股份
l|9'M'a approved regional stock 认可地区性证券
u%!/-&?wF approved retirement scheme 认可退休金计划
GRM6H|. approved subordinated loan 核准附属贷款
nm Y_ )s arbitrage 套戥;套汇;套利
L `NY^ arbitrageur 套戥者;套汇者
Gh>&+UA'$1 arbitrary amount 临时款项
z{`K_s%5 arrangement 措施;安排;协定
uGOED-@ arrears 欠款
<hvs{}TS arrears of pay 欠付薪酬
Ra)wlIx arrears of revenue 逾期未收税款;逾期未收的帐项
>J*x` a3Q articles of association 组织章程;组织细则;组织章程细则
ct`j7[ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
HCfme<' ascertainment of profit 确定利润
%D1 |0v8} "Asia Clear" “亚洲结算系统”
>~:Md Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4Oo{\&( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G!dx)v
Asian Development Fund [ADF] 亚洲发展基金
fG9 ;7KG Asian dollar bond 亚洲美元债券
@<(4J
Asian dollar market 亚洲美元市场
G%iTL"6 Asian dollar rate 亚洲美元利率
)Fon;/p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
=gNPS0H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
l0 =[MXM4 asked price 沽盘;喊价;索价;卖方报价
o=J-Ju assessable income 应评税入息
z36wWdRa6 assessable loss 应评税亏损
GXC,p(vbE assessable profit 应评税利润
'b)qP| assessable value 应评税值
_Ne fzZWUJ assessed profit 估定利润
ttOk6- assessed value 经评估价值
G?kK:eV assessment 评税;评定;估价;评税单
=' uePM") assessment number 评税编号;估价编号
7-:R{&3Lm: assessment of additional tax 补加税评税
.V4- assessment of performance 业绩评估;实绩评价
(Zg']) Assessor 评税主任
b:Z&;A|"{ asset price bubbles 资产价格泡沫
A:yHClmn asset-backed securities 具资产保证的证券
3P@D!lV&K assets accretion 资产增值
5skxixG assets and liabilities 资产与负债
mww<Xm' assets betterment statement 资产递增表;资产改进表
wU6sU]P assets lending 实物放款;有抵押贷款
m<H{@ZgN( assets of the company passing on the death 死者去世时转移的公司资产
n,U?]mr assets pledged as security for liabilities 用作负债抵押的资产
ZDg(D" assets portfolio 资产投资组合
KpA1Ac)T assets price 资产价格
?4A/?Z]ub assets quality 资产质素
H-vHcqFx3 assets realization 资产变现
3xT9/8* assets refinancing arrangement 资产再集资安排
.G.WPVE assets securitization 资产证券化
m g,1*B' assets situated outside Hong Kong 在香港以外地方的资产
^/_Yk.w assets stripping 削减资产;拆卖资产
/~MH]Gh assets value 资产值
o^XDG^35` assignee 承让人
SQ_Je+X assignment 转让;转让书;转让契
F+"_] assignment of interest 权益转让
}}"pQ!Z assignment of letters patent and trade mark 专利证书及商标转让
GLgf%A`5/_ assignment of property 物业转让;物业转让书
G4uG" assignment right 转让权
|lt]9>| assignor 转让人
,AmwsXN"F associate 有联系的人;有关连人士;相联者;合伙人;联系人
>`r3@|UY Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Aa=:AkrH associate member 附属会员
AdVc1v&> associated body corporate 相联法人团体
fWZ( associated company 相联公司;联属公司
u\V^g associated corporation 相联法团
%xN${4)6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v\GVy[Qyv 公认会计师公会〔英国〕
H4s~=iB Association of Futures Exchange Brokers 香港期货经纪协会
gVrQAcJj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vfc:ok 1 association of underwriters 承保人组织
;-6-DEL assumption of control 接管
|GtvgvO, assurance 担保;保险;转易;转易书
y{S8?$dU$: assurance of interest 权益的转易
d2V X\ at 19XX price 按一九XX年价格计算
y(o)}m*0 at a discount 按赔价计算;按贴水价格计算;打折扣
V:$+$"| at a premium 按溢价计算;按升水价格计算
RN[I%^$" at call 通知付款;按通知
=e4 r=I at constant market price 按固定市价计算
|~r-VV(= at constant price 按固定价格计算
T5
(|{- at cost 按成本计算
@^A5{qQ\ at current market price 按当时市价计算;按现时市价计算
#obRr#8 at current price 按当时价格计算;按现时价格计算
z%OKv[/N at factor cost 按要素成本计算;按生产要素成本计算
@^xtxtjzux at money-of-the-day price 按付款当日价格计算
4);_f at or better 按指定或较佳价位〔买卖指令〕
%8,$ILN at par 按面值计算;平价
g:>'+(H ; at sight 见票即付
&E_a0*)e at the close 按收市盘
0^lWy+ at the opening 按开市盘
CmZayV attestation 见证;见证条款
L.Qz29\ at-the-money option 平价期权
+{1.kb
Zq attorney 受权人;受托代表人
|@vkQ
attornment 新拥有人承认书
CZ<T@k attributable profit 可归属利润
gxN>q4z attributable share value 可归属股份价值
L-T,[;bl Auckland Stock Exchange 奥克兰证券交易所
DcW?L^Mst auction 拍卖
Ut;`6t auctioneer 拍卖商
HwFX,? audit 审计;核数
G18w3BFx Audit Commission 审计署
q0iJy@?A Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O\6U2b~ 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〕
_dJ(h6%3 audit review 帐目审查
5J10S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6RnzT d audited account 审计帐目;经审计的帐目
64<;6* audited annual account 经审计的周年帐目
5~|{:29X audited balance sheet 经审计的资产负债表
Snx!^4+MF auditor 核数师;核数主任;审计师
aYWWln auditor's certificate 核数师证明书;审计师证明书
$VuXr=f} auditor's report 核数师报告;审计师报告
s
V_(9@b Aussie bond 澳元债券
"j@\a)a austerity budget 紧缩预算
5&ku]l+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K]hp-QK< Australia All Ordinaries Index 澳洲所有普通股票指数
bC/":+s& p Australian Dollar [AUD] 澳元
)th[fUC( Australian Options Market 澳大利亚期权市场
Q?#I{l)V( Australian Securities Commission 澳洲证券事务监察委员会
2;8m0+tl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uh)S;3| Australian Stock Exchange 澳大利亚证券交易所
1^!SuAA@ Austrian Schilling [ATS] 奥地利先令
>Icr4?zq authentication 认证;鉴证
`#N/]4(j authority to purchase 委托购买证;委购书
|_V(^b} authorization 认可;核准;授权;授权书
QO2cTk
m authorization by direction 指示授权
y0%1YY authorization by instruction 指令授权
q` q;og
` authorization by warrant 令状授权
`Mnu<)v authorization of unit trust 单位信托的认可
5~L]zE authorized agent 指定代理人
9
r!zYZ`)
authorized capital 法定资本
J@s>Pe) authorized clerk 出市员
JE=t
e(a authorized dealer 认可交易商
D|N4X`T` authorized financial institution 认可财务机构
.Q{RTp authorized fund 认可基金
Bq q=2lj authorized fund house 获授权的基金公司;认可基金公司
an"&'D}U authorized institution 认可机构
*MP.YI:h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:?>7Z6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
CD$#}Id authorized insurer 获授权保险人;获认可承保人
'X^auyL authorized investment 特准投资项目
#Wk=y?sn authorized person 获授权人
e-nA>v authorized representative 获授权代表
@^P^-B authorized share capital 法定股本
CKYg!\g(: automated quotation system 自动报价系统
+0'F@l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
=p+y$ 自动交易系统〔香港期货交易所有限公司〕
!%iHJwS# automatic adjustment mechanism 自动调整机制
E
TT46%Y automatic adjustment system 自动调整系统
Ld4U Automatic Clearing House 自动票据交换所
UB/> Ro automatic exchange rates accumulation system 自动化汇率累集系统
WsI`!ez;D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!@xO]Jwv automatic teller machine [ATM] 自动柜员机
Vy\Vpp autopay 自动转帐
> |$]=e,Z available assets 可用资产
l<6u@,%s
available fiscal reserve 现存财政储备
@(3F4Z.i%. available profit 可用利润
>f(?Mxh2 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
x:|Y)Dn\ average 平均;平均数;海损
i"^> sk average basic salary 平均基本薪金
;<[X\;|' average consumer expenditure 平均消费开支;一般消费开支
Q7BbST+ average cost 平均成本
i5 '&u: average cost of land production 增辟土地平均成本
C($l'jd& average daily turnover 平均每日成交额
eP~bl
average daily wage rate 平均每日工资率
9.)z]Gav average expenditure pattern 平均开支模式
S5>s& average growth rate 平均增长率
(bm^R-SbB average net fixed assets 固定资产平均净值
8W3zrnc average of relatives 相对价格平均数
SIK:0>yK" average price 平均价格
9nY`rF8@ average propensity to consume 平均消费倾向;一般消费倾向
(KI9j7 average propensity to save 平均储蓄倾向;一般储蓄倾向
r8"2C# average rate 平均率
!7t&d average revenue 平均收入;平均收益
m|NZ093d average stock 平均库存;平均存货
Jm!,=}oP' average yearly rent 平均年租
81nD:]7 avoidance of double taxation 避免双重课税
MkW=sD_ avoidance of tax 避税