A:
:oO
?A A share A股;甲类股份
K0C3s abatement of tax 减税;减扣免税额
-0f,qNF ABN AMRO Bank N.V. 荷兰银行
ZYo?b"6A above-the-line expenditure 线上项目支出;经常预算支出
G e+T[ above-the-line receipt 线上项目收入;经常预算收入
ibn(eu<uW ABSA Asia Limited 南非联合亚洲有限公司
M"
R=;n absolute change 绝对数值变更
`Tk GI0q absolute expenditure 实际开支
M~,N~ N1 absolute guideline figure 绝对准则数字
$~r_&1 absolute interest 绝对权益
<tT.m[q g absolute order of discharge 绝对破产解除令
Z+g9!@'a absolute profit margin 绝对利润幅度
Q]hl+C$d"/ absolute value 实值;绝对值
3:"w"0[K3 absolutely vested interest 绝对既得权益
~Y 3X* absorbed cost 已吸收成本;已分摊成本
i.Z iLDs\7 absorption 吸收;分摊;合并
(L'|n*Cr absorption rate 吸收率;摊配率;分摊率
Qs\*r@6? ACB Finance Limited 亚洲商业财务有限公司
8"yZS)09
acceptable form of reciprocity 合理的互惠条件
W@FSQ8b>$m acceptable rate 适当利率;适当汇率
0AD8X+M{P acceptance agreement 承兑协议
^\C Fke= acceptance for honour 参加承兑
SI,
t:=D acceptor 承兑人;接受人;受票人
vtF|:*h acceptor for honour 参加承兑人
EaKbG> accident insurance 意外保险
><i: P*ht Accident Insurance Association of Hong Kong 香港意外保险公会
E_-QGE/1 accident insurance scheme 意外保险计划
FW)VyVFmk accident year basis 意外年度基准
OAo;vC:^ accommodation 通融;贷款
;DXg accommodation bill 通融票据;空头票据
e6gLYhf& accommodation party 汇票代发人
OWT|F0.1$k account balance 帐户余额;帐户结余
V|97; account book 帐簿
q()o|V account collected in advance 预收款项
M?eP1v:<+G account current book 往来帐簿
e$Ds2%SaT account of after-acquired property 事后取得的财产报告
Qh1pX}X account of defaulter 拖欠帐目
FBNLszT{L account payable 应付帐款
9{jMO account payee only [A/C payee only] 只可转帐;存入收款人帐户
+Y sGH~jX account receivable 应收帐款
#&}-
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RA account receivable report 应收帐款报表
CUI3^;&S account statement 结单;帐单;会计财务报表
m4hkV>$d account title 帐户名称;会计科目
@kFZN 6 accountant's report 会计师报告
[Y
.8C$0 Accountant's Report Rules 会计师报告规则
K$,Zg accounting and auditing procedure 会计与审计程序;会计与核数程序
5wx_ol}2 Accounting Arrangements 《会计安排》
JY#vq'dl| accounting basis 会计基础
X3:z=X&Zd accounting by Official Receiver 破产管理署署长呈交的帐目
_-_iw&F Accounting Circular 《会计通告》
$*#^C;7O accounting class 会计类别
)4
4Y`v accounting date 记帐日期;会计结算日期
*OG<+#*\_? accounting for money 款项核算
i-OD"5a` Accounting Officer 会计主任
c,~uurVi accounting period 会计报告期;会计期
bkV<ZUW|; accounting policy 会计政策;会计方针
>zW2w2O3 accounting practice 会计惯例
j~-N2b6z accounting principle 会计准则
xSmG,}3mF accounting record 会计记录
k4K.
mlIO accounting report 会计报告
avRtYL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cAW}a Accounting Society of China 中国会计学会
Vke<; k- accounting statement 会计报表
*(OG+OkC accounting system 会计制度;会计系统
dw"Es;^ accounting transaction 会计事项;帐务交易
Ek)drt7cy accounting treatment 会计处理
t{]Ew4Y4%O accounting year 会计年度
U6M~N0)Yr accretion 增值;添加
;
j!dbT~5 accrual 应计项目;应累算数目
U#[&( accrual basis 应计制;权责发生制
1!v{#w{u7 accrual basis accounting 应计制会计;权责发生制会计
S;% &X accrue 应累算;应计
,<Q accrued benefit 应累算利益
pWV_KS accrued charges 应计费用
d?*]/ZiR accrued cumulative preference share dividend 应累算的累积优先股股息
PEf yHf7` accrued expenses 应累算费用
}HoCfiE=X accrued interest payable 应付利息;应计未付利息
e'3V4iU] accrued interest receivable 应收利息;应计未收利息
="voJgvw accrued right 累算权益
Tz @=N] D accruing profit 应累算的利润
J?8Mo=UZz accumulated fiscal reserve 累积财政储备
BIWe Hx accumulated profit 累积利润;滚存溢利
d+q],\"R accumulated reserve 累积储备
duY?LJ @g accumulation of surplus income 累积收益盈余
i/9iM\2 acquired assets 既得资产
kW/G=_6 acquisition 收购;购置;取得
RpivO, acquisition cost 购置成本
lx:$EJ acquisition expenses 购置费用
*:n~j9V- acquisition of 100% interest 收购全部股权
{rKC4: acquisition of control 取得控制权
h3?>jE=H acquisition of fixed assets 购置固定资产
fN&\8SPE acquisition of shell “买壳”
/+Z*)q+SbT acquisition price 收购价
&u>dKf)5 act of God 天灾
a2Ak?W1 acting partner 执事合伙人
-l= 4{^pK active market 买卖活跃的市场;交投畅旺的市场;旺市
w|9 >4 active partner 积极参与的合伙人
fqgp{(`@> active trading 交投活跃
#r'MfTr actual circulation 实际流通
PK[mf\G\ actual cost 实际成本
2RkW/)A9 actual expenditure 实际开支;实际支出
+fKOX#% actual income 实际入息;实际收入;实际收益
6.D|\;9{c actual market 现货市场
cpdESc9W actual price 现货价;实际价格
W8d-4')| actual profit 实际利润
_Si=Jp][ actual quotation 实盘;实际价位;实际报价
eYUb>M) actual year basis 按实际年度计算
V]zc-gYI actuals 实货
&<F9Z2^ actuarial investigation 精算调查
l_h:S`z. actuarial principle 精算原则
:ppaq actuarial report 精算师报告
I&1Lm)W& Actuarial Society of Hong Kong 香港精算学会
YYe G9yR actuarial valuation 精算师估值
P.]h`4 actuary 精算师
=^4Z]d ad referendum agreement 暂定协议;有待覆核的协定
h&>3;Lj ad valorem duty 从价税;按值征税
U^dfNi@q ad valorem duty system 从价税制
XY"b 90 ad valorem fee 从价费
*ub2dH4/ ad valorem tariff 从价关税
m+(Cl#+ additional allowance 额外免税额
vXJPvh< additional amount for unexpired risk 未过期风险的额外款额
E8PDIjp additional assessable profit 补加应评税利润
N'`X:7fN additional assessment 补加评税
:?Ns>#6t additional commitment 额外承担
)2[)11J9t additional commitment vote 额外承担拨款
_(N+z. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sA2-3V<t8 additional dependent parent allowance 供养父母额外免税额
*] ihc u additional provision 额外拨款
jWrU'X additional stamp duty 附加印花税
X)b$CG additional tax 补加税罚款;补加税款
P[3i!"O> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
= ~1EpZ adjudged bankrupt 被裁定破产
r:H]`Uo'r adjudicated bankrupt 裁定破产人
. &^p@A~ adjudication fee 裁定费;评定印花税额手续费;评估契据费
6w^P{%ul adjudication of bankruptcy 裁定破产;宣告破产
( /]'e} adjudication of insolvency 裁定无力偿还债务
Z8SwW<{ $ adjusted actual 经调整的实数;调整后的实数
2v{WX adjusted current assets 经调整的流动资产;调整后的流动资产
FLi'}C adjusted figure 经调整的数字;调整后的数额
6<lo0PQ"Z adjusted liabilities 经调整的负债;调整后的负债
x92^0cMf adjusted loss 经调整的亏损;调整后的亏损
Geq]wv8 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
l2
.S^S adjusted profit 经调整的利润;调整后的利润
`2.c=,S{ adjusted surplus 经调整的盈余额;调整后的盈余额
1VJ${\H] adjusted value 经调整的价值;调整后的价值
p D<w@2K adjustment 调整;修订;理算〔保险〕
$.`o
adjustment centre 调剂中心
ER"69zQg|2 adjustment lag 调整过程的时间差距;调整时差
ofy"SM adjustment mechanism 调整机制
CWdsOS= adjustment of loss 亏损调整
T fLqxioqZ adjustment process 调整过程;调整程序
@DysM~I
adjustment range 调整幅度
(D>_O$o administered exchange rate 受管制汇率
V^_A{\GK Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{-Y;! administration expenses 行政费用
:iE b^F} administration fee 手续费;行政费
`ASDUgx Mq administration in bankruptcy 破产管理
J K/{IkF administration order 遗产管理令
:;{M0 administrator 管理人;遗产管理人
Btm,'kBG administrator of the estate 遗产管理人
9j2t|D4uT admission of debt 债项承认书
@c|=onx5 admission of proof 接纳债权证明
2) X#&IE advance 放贷款项;垫付款项;预支款项;预付款项
.6wPpL G?{ advance account 暂支帐目;预付款帐户
\g}]u(zg% advance compensation 预付补偿金
U6.aoqb% advance from shareholder 股东垫款
&4?&tGi advance pending reimbursement 预支以待日后付还
iWCYK7c@.- advanced economy 先进经济体系
xC)bW,% advancement 预付;预付财产
6GxLaI advances warrant 垫款令
&S >{9y% advancing 贷出
zdYH9d>D adverse balance 逆差
p2STy\CS adverse exchange 逆汇
h@%Xy(/m' advertisement addressed to shareholders 在报章刊登的致股东通告
6 >kU Lp advice for collection 托收通知书
"^]gI Qc advice of drawing 提款通知书;汇票通知书
D+7xMT8pqH advice of payment 付款通知
3aqH!?rVU Advisory Committee [Securities and Futures Commission]
aXe&c^AR 谘询委员会〔证券及期货事务监察委员会〕
NUsxMhP Advisory Committee on Diversification 经济多元化谘询委员会
;.}L#'0j affidavit 誓章;遗产申报誓章
+x%u?ZR affidavit of no receipt 述明无收款的誓章
&_L@hsm affiliate 联号;联营公司;附属公司
zhn?;Fi affiliated company 附属公司;联号;联营公司
/oPW0of affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w#.3na affordability 负担能力
"Z@P&jl African Development Bank [AfDB] 非洲开发银行
#T7v]@K67 after-acquired property 事后取得的财产
3ahriZe after-hours dealing 市后交易
R$&; after-tax profit 税后盈利;税后利润;税后溢利
5Kzt8Tv[ agency agreement 代理协议
{ZeY:\G~ agency expenses 代理机构的开支
Fd9[Pe@?` agency fee 代理费
Ud/>oaW?s Agency Law 《代理法》
m\>gOTpA4 agent 代理人;承销人
07 LyB\l~ agent of company 公司代理人
~5HkDtI) agent's fee 代理人费;经纪费
-@N-i$!;J aggregate 总计;总数;总体数字
'va[)~! aggregate amount 总款额;总额
f{9+,z aggregate assets and liabilities 总体资产与负债
#T)Gkc"{ aggregate at constant price 按固定价格计算的总体数字
Wb}-H-O aggregate demand 总需求
T@W:@,34 aggregate gross position 总持仓量
!f~a3 {;j aggregate limit 总限额
R~g|w4a@sC aggregate of salaries tax 合计薪俸税
(5$Ge$ aggregate performance 总体表现;总体业绩
K=f4<tP_ aggregate supply 总体供应
rNN>tpZ} aggregate surplus 总盈余
T<]{:\*n aggregate total 整体总额
%1#\LRA( aggregate value 总值;合计价值
Ca |}i+ aggregated basis 合计基准
5IU!BQU aggregated net chargeable income 合计应课税入息实额
YIe1AF} aggregation 合并计算;合计;总和
Ct=bZW"j/ aggregation of incomes of husband and wife 夫妇入息合并计算
d@3DsE.{i aggregation of property 财产的总和
6P{bUom? agio 差价;贴水
ucl001EK 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》
v H HgZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
X'OpR 《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》
|V34;}\4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<F3{-f'Rx 《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》
e:G~P
u` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~ 5}t; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_ZRmD\_t agreement for a settlement 授产协议
w:zo
\ agreement for assignment 转让协议
,:Px(=d4 agreement for sale 售卖协议;买卖协议
u|<?mA! agreement for sale and purchase 买卖协议
R>c>wYt'f agreement for the payment of interest 支付利息协议
CPZ{ agreement for the repayment of money 还款协议
,i_+Z
|Ls agreement of reinsurance 再保险协议
t jM9EP Agricultural Bank of China 中国农业银行
k8 #8)d air passenger departure tax 飞机乘客离境税
O>)eir7
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
`}Y)l:G*g airport tax 机场税
kF1$ alcohol duty 酒精税
NDRDP D alienation 让与;让渡;转让
{t;o^pUF alimony 生活费;赡养费
%lj5Olj All Ordinaries Index [AOI] 所有普通股指数
hNc8uV{r= all risks 全险;综合险
jI,[(Z> All Sales Record for Stock Market 《股票市场成交报告》
>33=0< Allied Capital Resources Limited 新联财务有限公司
HQ+{9Z8
?5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L;:|bVH allocation letter 拨款信件
her>L3G-E allocation of fund 分配款项;预留款项
3nA^s"#p allocation of profit 利润分配;溢利分配
#ed|0 allocation warrant 拨款令
sm18u- allotment 分配;配股
jwwRejNV allotment notice 股份配售通知;配股通知
8R)K$J$Hm allotment of shares 股份分配
2D!jVr! allowable 可获宽免;免税的
1XiA allowable business loss 可扣除的营业亏损
6vNW)1{nn allowable expenses 可扣税的支出
(H:c80/V allowance 免税额;津贴;备抵;准备金
}hy4EJ allowance for debts 债项的免税额
AYf}=t| allowance for depreciation by wear and tear 耗损折旧免税额
|6So$;` allowance for funeral expenses 殡殓费的免税额
|>}CoR7 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
ztU"CRa8 allowance for repairs and outgoings 修葺及支出方面的免税额
qX}3}TL allowance to debtor 给债务人的津贴
bB4FjC': alteration of capital 资本更改
2>jk@~Z1:u alternate trustee 候补受托人
+xuv+mo amalgamation 合并
X&[Zk5DU* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
KaEaJ ambit of charges 征税范围;收费范围
xn, u$@F amended valuation 经修订的估值
0=,Nz American Commodities Exchange 美国商品交易所
7fqQ American Express Bank Limited 美国运通银行
.7.1JT#@A7 American Stock Exchange 美国证券交易所
qz-
tXc, amortization 摊销
MXW1: amount due from banks 存放银行同业的款项
j~_iv~[ amount due from banks abroad 存放海外银行同业的款项
+aOevkY] amount due from holding companies 控股公司欠款
9o,Eqx4J amount due from local banks 存放本港银行同业的款项
2:Yvr_L amount due to banks 银行同业的存款
Zwq\m.h amount due to banks abroad 海外银行同业的存款
emQc%wd{ amount due to holding companies 控股公司存款
DWtITO> amount due to local banks 本港银行同业的存款
RV]#Bg*[# amount due to outport banks 外埠银行同业的存款
>-c?+oy amount for note issue 发行纸币的款额
p+g=Z<?` amount of bond 担保契据的款额
}S iR;2W amount of consideration 代价款额
glC,E> amount of contribution 供款数额
(?A
c`H amount of indebtedness 负债款额
.]E"w9~ amount of principal of the loan 贷款本金额
iq3)}hGo amount of rates chargeable 应征差饷数额
IS"[< amount of share capital 股本额
XR]bd amount of sums assured 承保款额
;):;H?WS|A amount of variation 变动幅度
`Ku:%~$/ amount of vote 拨款数额
NtGJpT4YX amount payable 应付款额
#i~P])%gNP amount receivable 应收款额
HB#!Dv&' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7 Td
9mkO analysis 分析
S\ak(<X ancillary risk 附属风险
tRPIvq/ annual account 周年帐目;周年帐目报表;年度决算;年结
sm"Rp~[i annual accounting date 年结日期
5~pxu annual allowance 每年免税额;年积金;年度津贴;年津
kmW/{I9,ua annual balance 年度余额
6`-<N ! annual disposable income 每年可动用收入
Yv=L'0K& annual estimates 周年预算
:UT\L2 q= annual fee 年费
U
_pPI$ = annual general meeting 周年大会
OfrzmL<K annual growth rate 年增率;每年增长率
nYyKz
Rz annual long-term supplement 长期个案每年补助金
$<nD-4p annual pensionable emolument 可供计算退休金的年薪
S.[L?uE~F annual report 年报
B _ J2Bf Annual Report on the Consumer Price Index 《消费物价指数年报》
e
6wevK\ annual return 周年报表;周年申报表;每年报税表格
@ddCVxd Annual Return Rules 《周年报表规则》
@D[+@N annual review of consumer prices 每年消费物价回顾
&@xm< A\S annual roll-forward basis 逐年延展方式
?Xpk"N7 annual salary 年薪
j#3IF *" annual statement 年度报表;年度决算表
q-^{2.ftcx Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!]?kvf-3e annuitant 年金受益人
5222"yn"c annuity 年金
c)Ng9p annuity contract 年金合约
4-HBXG9#/ annuity on human life 人寿年金
j0"4X antecedent debt 先前的债项
3 }sy{Mx%9 ante-dated cheque 倒填日期支票
fP
3eR>e anticipated expenditure 预期开支
<FR!x#!
anticipated net profit 预期纯利
qYoU\y7 anticipated revenue 预期收入
7*K2zu3 anti-inflation measure 反通货膨胀措施
,2U anti-inflationary stance 反通货膨胀立场
W)Mz1v #s apparent deficit 表面赤字
=,6X_m apparent financial solvency 表面偿债能力
},X.a@: apparent partner 表面合伙人
^d#
AU7V| application for personal assessment 个人入息课税申请书
Uo9@Y{<B application of fund 资金应用
@ o<OI application to release as liquidator and to destruct the books of accounts and documents
[g`4$_9S 申请免除清盘人职务及毁灭帐簿与文件
-p0*R<t appointed actuary 委任精算师
c0l?+:0M appointed auditor 委任核数师;委任审计师
$ r-rIW5\ appointed trustee 委任的受托人
f/z]kfgw appointer 委任人
>mtwXmI apportioned pro rata 按比例分摊
'k}w|gNB apportionment 分配;分摊
IR3+BDE)> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N`d%4)|{ apportionment formula 分摊方程式
;dfIzi apportionment of estate duty 遗产税的分摊
'A3*[e|OS appraisal 估价;评估
]N\D^`iQ appreciable growth 可观增长
mYfHBW: appreciable impact 显着影响
p< pGqW appreciable increase 可观增长
bz 7?F! appreciation 增值;升值
OZz/ip-!lc appreciation against other currencies 相对其他货币升值
Zcw<USF8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fHwS12SB appreciation tax 增值税
OK-*TPrc appropriation 拨款;拨用;拨付
T+gH38!e appropriation account 拨款帐目
XxeP;} Appropriation Bill 拨款法案
jq#`cay! appropriation-in-aid system 补助拨款办法
DGTE#?'( approved assets 核准资产
3=?,Dv0P approved basket stock 认可一篮子证券
d~6UJ=]@8 approved budget 核准预算
N/#x approved charitable donation 认可慈善捐款
"5ISKuL approved charitable institution 认可慈善机构
`wIWK7i approved currency 核准货币;认可货币
C2b<is=H: approved estimates 核准预算
a".iVf6y approved estimates of expenditure 核准开支预算
zRgGSxn approved overseas insurer 核准海外保险人
ZmkH55Cn approved overseas trust company 核准海外信托公司
FWp ?l approved pooled investment fund 核准汇集投资基金
^Nds@MR{8' approved provident fund scheme 认可公积金计划
cM<08-:v approved provision 核准拨款
OrL4G
`O approved redeemable share 核准可赎回股份
`|&0j4(Pg approved regional stock 认可地区性证券
@o1#J`rv approved retirement scheme 认可退休金计划
z[vu-f9 approved subordinated loan 核准附属贷款
*Jt+-ZM arbitrage 套戥;套汇;套利
LEN=pqGJ. arbitrageur 套戥者;套汇者
3me&isKL arbitrary amount 临时款项
mBB"e"o arrangement 措施;安排;协定
;*+H& arrears 欠款
!M)] 1Y arrears of pay 欠付薪酬
uT=5zu arrears of revenue 逾期未收税款;逾期未收的帐项
*aFh*-Sj2I articles of association 组织章程;组织细则;组织章程细则
^R
:zma Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
"E4CQL'U ascertainment of profit 确定利润
T#:b "Asia Clear" “亚洲结算系统”
]
X)~D!mA Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u^Ktz
DmL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
WAtv4 Asian Development Fund [ADF] 亚洲发展基金
3A =\Mb Asian dollar bond 亚洲美元债券
LOG>x! Asian dollar market 亚洲美元市场
8 .K; 2 Asian dollar rate 亚洲美元利率
"
o3Hd Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
* RX^ z6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8df| 9E$ asked price 沽盘;喊价;索价;卖方报价
]
M#LB&Pe assessable income 应评税入息
$tc1te assessable loss 应评税亏损
|#BN!kc assessable profit 应评税利润
^xScVOdP assessable value 应评税值
L&=r-\.ev assessed profit 估定利润
u(hJyo} assessed value 经评估价值
9s7TLT k assessment 评税;评定;估价;评税单
N9*QQ0 assessment number 评税编号;估价编号
I\M
}Dxpp assessment of additional tax 补加税评税
Chad}zU` assessment of performance 业绩评估;实绩评价
.!+7|us8l\ Assessor 评税主任
,h/l-#KS asset price bubbles 资产价格泡沫
f)Y~F/[$P asset-backed securities 具资产保证的证券
:AQ9-&i/a- assets accretion 资产增值
zK_P3rLsS assets and liabilities 资产与负债
z TPNQ0=| assets betterment statement 资产递增表;资产改进表
P0sAq7" assets lending 实物放款;有抵押贷款
@A`j Wao assets of the company passing on the death 死者去世时转移的公司资产
c/j+aj0.v assets pledged as security for liabilities 用作负债抵押的资产
&sYxe:H assets portfolio 资产投资组合
xTH3g^E assets price 资产价格
@)!N{x? assets quality 资产质素
l&kZ6lZ assets realization 资产变现
&v;o }Q}E{ assets refinancing arrangement 资产再集资安排
W4P+?c>'2 assets securitization 资产证券化
^ rUq{ assets situated outside Hong Kong 在香港以外地方的资产
`PI*\t0 assets stripping 削减资产;拆卖资产
O'@[f{ assets value 资产值
mC-wPi8 assignee 承让人
@CxgoX^ assignment 转让;转让书;转让契
>lyE@S sA assignment of interest 权益转让
-eD]gm assignment of letters patent and trade mark 专利证书及商标转让
}J-e:FUF# assignment of property 物业转让;物业转让书
DSq?|H assignment right 转让权
@,2,(=l*C assignor 转让人
*5hbD-a: associate 有联系的人;有关连人士;相联者;合伙人;联系人
.A_R6~:: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@SaxM4 associate member 附属会员
;n|%W,b- associated body corporate 相联法人团体
.LnknjC associated company 相联公司;联属公司
5'V-Ly)*% associated corporation 相联法团
\MdieO* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Eht8~"fj 公认会计师公会〔英国〕
i]4n YYS Association of Futures Exchange Brokers 香港期货经纪协会
~J5B?@2hK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C(z'oi:f association of underwriters 承保人组织
CvEIcm=t assumption of control 接管
> sQ&5-i assurance 担保;保险;转易;转易书
L.JL4;U P assurance of interest 权益的转易
\D]9:BNJ at 19XX price 按一九XX年价格计算
vSv1FZu* at a discount 按赔价计算;按贴水价格计算;打折扣
q"S,<I<f at a premium 按溢价计算;按升水价格计算
nqTOAL9FF at call 通知付款;按通知
;i/? fw[h at constant market price 按固定市价计算
jT F" at constant price 按固定价格计算
nZ#u#V at cost 按成本计算
3Z`
wU at current market price 按当时市价计算;按现时市价计算
6V@_?a-K at current price 按当时价格计算;按现时价格计算
@6aJh< c at factor cost 按要素成本计算;按生产要素成本计算
oS<GjI: at money-of-the-day price 按付款当日价格计算
_2}~Vqb+ at or better 按指定或较佳价位〔买卖指令〕
&h!O<'*2 at par 按面值计算;平价
4}UJBb? at sight 见票即付
2|WM?V& at the close 按收市盘
fU$_5v4 at the opening 按开市盘
G+k wG)K attestation 见证;见证条款
vfXNN F at-the-money option 平价期权
c6h+8QS attorney 受权人;受托代表人
]ZW-`U MO attornment 新拥有人承认书
|B'4wF> attributable profit 可归属利润
SXvflr] =m attributable share value 可归属股份价值
xD~r Q$6sI Auckland Stock Exchange 奥克兰证券交易所
~Je40vO[ auction 拍卖
.Y8P6_ auctioneer 拍卖商
cq3Z}Cp audit 审计;核数
lkR^2P Audit Commission 审计署
0L ,!o[L* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
XJy.xI>; 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〕
0_Elxc audit review 帐目审查
/iAhGY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$e,r>tgD audited account 审计帐目;经审计的帐目
j+q) audited annual account 经审计的周年帐目
NpKyrXDJv audited balance sheet 经审计的资产负债表
dD~H ft auditor 核数师;核数主任;审计师
f5{|_]q] auditor's certificate 核数师证明书;审计师证明书
<r>Sj/w<D auditor's report 核数师报告;审计师报告
esQ`6i Aussie bond 澳元债券
K@*4=0 austerity budget 紧缩预算
.c @Y?..+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gX(Xj@=(& Australia All Ordinaries Index 澳洲所有普通股票指数
0M&~;`W} Australian Dollar [AUD] 澳元
19pFNg'kA Australian Options Market 澳大利亚期权市场
.5s^a.e'O Australian Securities Commission 澳洲证券事务监察委员会
3c(mZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)`ixT) Australian Stock Exchange 澳大利亚证券交易所
C@zG(?X Austrian Schilling [ATS] 奥地利先令
._<,
Eodv authentication 认证;鉴证
)l!`k authority to purchase 委托购买证;委购书
;O{bF8U authorization 认可;核准;授权;授权书
h+Yd
\k authorization by direction 指示授权
`_i|\}tl authorization by instruction 指令授权
5ug|crX authorization by warrant 令状授权
"O|.e`C%^ authorization of unit trust 单位信托的认可
| WTWj authorized agent 指定代理人
.jC5 y& authorized capital 法定资本
"9" authorized clerk 出市员
uqa
pj(" authorized dealer 认可交易商
x2r.4 authorized financial institution 认可财务机构
W\5 -Yg(@ authorized fund 认可基金
mpVD;)?JmM authorized fund house 获授权的基金公司;认可基金公司
G`Z<a authorized institution 认可机构
:PY6J}: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1CSGG'J]E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]\oT({$6B authorized insurer 获授权保险人;获认可承保人
1;i|GXY:h authorized investment 特准投资项目
4GG>n authorized person 获授权人
#n15_cd authorized representative 获授权代表
!_~/Y/M authorized share capital 法定股本
x*=m'IM[ automated quotation system 自动报价系统
@uN+]e+3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>H5t,FfQL 自动交易系统〔香港期货交易所有限公司〕
oOAkwc%)b automatic adjustment mechanism 自动调整机制
a\oz-`ESa automatic adjustment system 自动调整系统
`-R&4%t% Automatic Clearing House 自动票据交换所
~ qaT
jSP automatic exchange rates accumulation system 自动化汇率累集系统
wJp1Fl~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I|>.&nb automatic teller machine [ATM] 自动柜员机
Tp.]{* autopay 自动转帐
.3V L available assets 可用资产
?z6K/'? available fiscal reserve 现存财政储备
ja/wI'J< available profit 可用利润
eH!V%dX Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
}|N88PN average 平均;平均数;海损
|%fNLUJ) average basic salary 平均基本薪金
5} ur,0{ average consumer expenditure 平均消费开支;一般消费开支
<sM_zoprc average cost 平均成本
?*r%*CL average cost of land production 增辟土地平均成本
ZU`~@.`i average daily turnover 平均每日成交额
BYHyqpP9 average daily wage rate 平均每日工资率
GM1.pVb average expenditure pattern 平均开支模式
5[r}'08b average growth rate 平均增长率
}LQV2 hKTG average net fixed assets 固定资产平均净值
&)JoB average of relatives 相对价格平均数
< 3*q) VT average price 平均价格
S')DAx average propensity to consume 平均消费倾向;一般消费倾向
K ;]dZ8 average propensity to save 平均储蓄倾向;一般储蓄倾向
+ @|u8+ average rate 平均率
W/ WP }QM average revenue 平均收入;平均收益
e6tU8`z average stock 平均库存;平均存货
8t, &dq average yearly rent 平均年租
RW1+y/#%P avoidance of double taxation 避免双重课税
v6Y[_1 avoidance of tax 避税