A:
UDhG : A share A股;甲类股份
2"|2a@ abatement of tax 减税;减扣免税额
i|w8.}0 ABN AMRO Bank N.V. 荷兰银行
Wcb7
;~K above-the-line expenditure 线上项目支出;经常预算支出
j?y LDLj above-the-line receipt 线上项目收入;经常预算收入
5>3}_ ABSA Asia Limited 南非联合亚洲有限公司
d(vsE%/! absolute change 绝对数值变更
EXP%Mk/ absolute expenditure 实际开支
U4m9e|/H;z absolute guideline figure 绝对准则数字
F:*W5xX absolute interest 绝对权益
RZM"~ 0 absolute order of discharge 绝对破产解除令
Q-ni| absolute profit margin 绝对利润幅度
kKD`rfyG\ absolute value 实值;绝对值
#-pc}Y|< absolutely vested interest 绝对既得权益
7g
R@$(1Z absorbed cost 已吸收成本;已分摊成本
4&8Gr0C absorption 吸收;分摊;合并
P\8@g U!uk absorption rate 吸收率;摊配率;分摊率
1h6^>()^ ACB Finance Limited 亚洲商业财务有限公司
6x"Q
acceptable form of reciprocity 合理的互惠条件
aQI^^$9g acceptable rate 适当利率;适当汇率
2*(Z==XC7 acceptance agreement 承兑协议
u@ jX+\ acceptance for honour 参加承兑
W_m"ySQs acceptor 承兑人;接受人;受票人
g{W;I_P^9 acceptor for honour 参加承兑人
x~.:64 accident insurance 意外保险
wi9DhVvc 0 Accident Insurance Association of Hong Kong 香港意外保险公会
0ye!R
accident insurance scheme 意外保险计划
4}` accident year basis 意外年度基准
.sQ=;w/ZA accommodation 通融;贷款
R[49(>7H4 accommodation bill 通融票据;空头票据
d,8mY/S>w accommodation party 汇票代发人
e[sK@jX6 account balance 帐户余额;帐户结余
*~m+Nc`D,N account book 帐簿
v9Xp97J2 account collected in advance 预收款项
\Mg`(,kwe account current book 往来帐簿
[tMZ G%h account of after-acquired property 事后取得的财产报告
jTLSdul+ account of defaulter 拖欠帐目
z4&iK)x account payable 应付帐款
V9ssH87# account payee only [A/C payee only] 只可转帐;存入收款人帐户
lKEkXO account receivable 应收帐款
; 7N
Z<k account receivable report 应收帐款报表
AuR$g7z account statement 结单;帐单;会计财务报表
d
Le-nF account title 帐户名称;会计科目
.{;Y'Zc14S accountant's report 会计师报告
RI68%ZoL Accountant's Report Rules 会计师报告规则
sXd8rj:o accounting and auditing procedure 会计与审计程序;会计与核数程序
rr#K"SP Accounting Arrangements 《会计安排》
Vd=yr'? accounting basis 会计基础
=6aS&B(SN accounting by Official Receiver 破产管理署署长呈交的帐目
spasB=E Accounting Circular 《会计通告》
A'G@uD@3 accounting class 会计类别
+~xnXb1 accounting date 记帐日期;会计结算日期
&$`yo` accounting for money 款项核算
)lJao Accounting Officer 会计主任
F)z;Z6{t4 accounting period 会计报告期;会计期
^$&k5e/}C accounting policy 会计政策;会计方针
rDm'Z>nTf accounting practice 会计惯例
jy]JiQB accounting principle 会计准则
`DT3x{}_S accounting record 会计记录
8k(P,o accounting report 会计报告
upeU52@\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Rb(SBa Accounting Society of China 中国会计学会
>J|]moSVA accounting statement 会计报表
a_h]?5
:c accounting system 会计制度;会计系统
[`]4P& accounting transaction 会计事项;帐务交易
$9S(_xdI& accounting treatment 会计处理
Y?ez9o:/# accounting year 会计年度
~+Z{Q25R accretion 增值;添加
c5|:,wkx accrual 应计项目;应累算数目
0\2\*I}? accrual basis 应计制;权责发生制
K\vSB~{[ accrual basis accounting 应计制会计;权责发生制会计
['%69dPh accrue 应累算;应计
xoOJauSX1 accrued benefit 应累算利益
-Ij& accrued charges 应计费用
rHP%0f9: accrued cumulative preference share dividend 应累算的累积优先股股息
&-5_f*{ accrued expenses 应累算费用
_-5,zPR accrued interest payable 应付利息;应计未付利息
rp5(pV7* accrued interest receivable 应收利息;应计未收利息
BUwONF accrued right 累算权益
RxMH!^ accruing profit 应累算的利润
ORu2V#Z[ accumulated fiscal reserve 累积财政储备
-{`@=U accumulated profit 累积利润;滚存溢利
|Yq$sU accumulated reserve 累积储备
c{[q>@y
pK accumulation of surplus income 累积收益盈余
A>{p2?`+! acquired assets 既得资产
Fq9Q+RNMZL acquisition 收购;购置;取得
zD3mX<sw acquisition cost 购置成本
9<Kj6t_ acquisition expenses 购置费用
+:3* acquisition of 100% interest 收购全部股权
gIA@l`" acquisition of control 取得控制权
sBV4)xM acquisition of fixed assets 购置固定资产
1Z{ZV.! acquisition of shell “买壳”
lC=~$c: acquisition price 收购价
;(}V"i7Hu act of God 天灾
yjJ5P`j] acting partner 执事合伙人
t<n"-Tqu active market 买卖活跃的市场;交投畅旺的市场;旺市
.(Qx{r$ active partner 积极参与的合伙人
,RN:^5 p active trading 交投活跃
"QvmqI> actual circulation 实际流通
QMEcQV> actual cost 实际成本
(|wz7AY2 actual expenditure 实际开支;实际支出
R0oKbs{ actual income 实际入息;实际收入;实际收益
:{(w3<i actual market 现货市场
$<ld3[l i actual price 现货价;实际价格
~^+0 actual profit 实际利润
W
d0NT@ actual quotation 实盘;实际价位;实际报价
\P1=5rP actual year basis 按实际年度计算
WoxwEi1~0 actuals 实货
M4xi1M#% actuarial investigation 精算调查
0-{tFN actuarial principle 精算原则
#M A4 actuarial report 精算师报告
#[#KL/i)$ Actuarial Society of Hong Kong 香港精算学会
m~uOXb actuarial valuation 精算师估值
y*MF&mQ[ actuary 精算师
f@co<iA ad referendum agreement 暂定协议;有待覆核的协定
%p
X6QRt? ad valorem duty 从价税;按值征税
gNG r!3*)w ad valorem duty system 从价税制
g R
nOd ad valorem fee 从价费
\p%3vRwS%p ad valorem tariff 从价关税
sZ?mP;Q additional allowance 额外免税额
@,XSs additional amount for unexpired risk 未过期风险的额外款额
2 1PFR:lP7 additional assessable profit 补加应评税利润
W5#611 additional assessment 补加评税
I5h[%T additional commitment 额外承担
S(:l+JP additional commitment vote 额外承担拨款
XR!us/U`a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a6kV!,.U additional dependent parent allowance 供养父母额外免税额
;l}- Z@! / additional provision 额外拨款
1n\ t+F additional stamp duty 附加印花税
BPr^D0P additional tax 补加税罚款;补加税款
xJ2*LM- Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
"`[!L z adjudged bankrupt 被裁定破产
tTU=+*Io adjudicated bankrupt 裁定破产人
P9T5L<5 adjudication fee 裁定费;评定印花税额手续费;评估契据费
=vT<EW}[ adjudication of bankruptcy 裁定破产;宣告破产
;Eec5w1 adjudication of insolvency 裁定无力偿还债务
@*
il3h, adjusted actual 经调整的实数;调整后的实数
^}f -!nf[ adjusted current assets 经调整的流动资产;调整后的流动资产
fh^lO ^ adjusted figure 经调整的数字;调整后的数额
@xc',I adjusted liabilities 经调整的负债;调整后的负债
:R.&`4=X adjusted loss 经调整的亏损;调整后的亏损
(RtueEb.~E 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
rWh6RYd<T adjusted profit 经调整的利润;调整后的利润
Q?AmOo-a adjusted surplus 经调整的盈余额;调整后的盈余额
N$[$;Fm: adjusted value 经调整的价值;调整后的价值
lgpW@g adjustment 调整;修订;理算〔保险〕
_bD/D!| adjustment centre 调剂中心
~afg)[( adjustment lag 调整过程的时间差距;调整时差
q$G,KRy/ adjustment mechanism 调整机制
jgS%1/& adjustment of loss 亏损调整
]59i> adjustment process 调整过程;调整程序
c]B$i*t adjustment range 调整幅度
-YD+(c`l administered exchange rate 受管制汇率
lO:.OZu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
jp' K%P administration expenses 行政费用
lWm' administration fee 手续费;行政费
Nm):9YQ/ administration in bankruptcy 破产管理
1N2,mo?2 administration order 遗产管理令
_Jv
9F8v administrator 管理人;遗产管理人
&Z?ut*%S administrator of the estate 遗产管理人
6oSQQhge admission of debt 债项承认书
c%*($)# admission of proof 接纳债权证明
l^J75$7 advance 放贷款项;垫付款项;预支款项;预付款项
OGiV{9U advance account 暂支帐目;预付款帐户
8P:
Rg%0) advance compensation 预付补偿金
%P;Q|v6/| advance from shareholder 股东垫款
Quf_' advance pending reimbursement 预支以待日后付还
)bx_;9Y{ advanced economy 先进经济体系
RllY-JBO advancement 预付;预付财产
;WL1B advances warrant 垫款令
6WoAs)ZF advancing 贷出
?X?&~3iD% adverse balance 逆差
$;G{Pyp adverse exchange 逆汇
w;v7_ advertisement addressed to shareholders 在报章刊登的致股东通告
f.GETw advice for collection 托收通知书
9z?oB&5 advice of drawing 提款通知书;汇票通知书
P6,7]6bp advice of payment 付款通知
j]0^y}5f+s Advisory Committee [Securities and Futures Commission]
$hxNhI 谘询委员会〔证券及期货事务监察委员会〕
Hqh6:RuL Advisory Committee on Diversification 经济多元化谘询委员会
b%f[p/no affidavit 誓章;遗产申报誓章
kX:tc affidavit of no receipt 述明无收款的誓章
n]+W 3[i affiliate 联号;联营公司;附属公司
kqG0%WtQ affiliated company 附属公司;联号;联营公司
u9=SpgB# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f`>/
H!<2 affordability 负担能力
"!K'A7.^ African Development Bank [AfDB] 非洲开发银行
|+ge8uu?C after-acquired property 事后取得的财产
9x+<Ik after-hours dealing 市后交易
qC!&x,}3 after-tax profit 税后盈利;税后利润;税后溢利
x{}z ;yG agency agreement 代理协议
v6\F
Q9|t agency expenses 代理机构的开支
p1c3Q$>i agency fee 代理费
>MJ?g- Agency Law 《代理法》
KNgH|5Pb agent 代理人;承销人
EliTFxp agent of company 公司代理人
Cc?TSZ8[ agent's fee 代理人费;经纪费
clI*7j.4E# aggregate 总计;总数;总体数字
gfU-"VpHE aggregate amount 总款额;总额
&/.hx(#d aggregate assets and liabilities 总体资产与负债
V E2tq k% aggregate at constant price 按固定价格计算的总体数字
;DnUQj aggregate demand 总需求
G= ^X1+_ aggregate gross position 总持仓量
,a?\MM9$ aggregate limit 总限额
1p`+ aggregate of salaries tax 合计薪俸税
Ut]+k+ 4 aggregate performance 总体表现;总体业绩
*sQcg8{^ aggregate supply 总体供应
_B2V "p aggregate surplus 总盈余
>*twTlb{ aggregate total 整体总额
#sKWd aggregate value 总值;合计价值
5W
=(+Q>C aggregated basis 合计基准
~{>?*Gd&T aggregated net chargeable income 合计应课税入息实额
t"j|nz{m aggregation 合并计算;合计;总和
B@Nt`ky0* aggregation of incomes of husband and wife 夫妇入息合并计算
h?\2_s aggregation of property 财产的总和
S~$'WA agio 差价;贴水
:PbDU$x 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》
Vv$HR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
PZ8U6K' 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
xr(|* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hM@\RPsY 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
G)>W'yxQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}2)DPP:ic 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5sde agreement for a settlement 授产协议
KRsAv^'] agreement for assignment 转让协议
I>h<b_y agreement for sale 售卖协议;买卖协议
y?[snrK G agreement for sale and purchase 买卖协议
nD"~?*Lt agreement for the payment of interest 支付利息协议
V@=V5bZLs agreement for the repayment of money 还款协议
%,b X/! agreement of reinsurance 再保险协议
&Y@#g9G Agricultural Bank of China 中国农业银行
3HyhEVR-#~ air passenger departure tax 飞机乘客离境税
O\;= V`z- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
YC_3n5F% airport tax 机场税
#iSFf alcohol duty 酒精税
r^$~>!kZ| alienation 让与;让渡;转让
dEM?~? alimony 生活费;赡养费
o?Sla_D All Ordinaries Index [AOI] 所有普通股指数
;@ WV-bLe all risks 全险;综合险
WKA'=,`v All Sales Record for Stock Market 《股票市场成交报告》
D 7shiv|, Allied Capital Resources Limited 新联财务有限公司
-jg (G GJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/7$mxtB5%L allocation letter 拨款信件
47 u@4"M allocation of fund 分配款项;预留款项
E(<LvMiCa allocation of profit 利润分配;溢利分配
+V v+K(lh$ allocation warrant 拨款令
z*~YLT& allotment 分配;配股
t0PQ~|H<KV allotment notice 股份配售通知;配股通知
NnxM3* allotment of shares 股份分配
%R0v5=2' allowable 可获宽免;免税的
qUhRu>
allowable business loss 可扣除的营业亏损
.
,NB( s` allowable expenses 可扣税的支出
KiLvI,9y allowance 免税额;津贴;备抵;准备金
z)F#u:t allowance for debts 债项的免税额
J."{<& allowance for depreciation by wear and tear 耗损折旧免税额
(U.**9b; allowance for funeral expenses 殡殓费的免税额
QF-)^`N allowance for inflation 为通货膨胀而预留的款项;通胀准备金
.BTx&AqU allowance for repairs and outgoings 修葺及支出方面的免税额
!jS4!2' allowance to debtor 给债务人的津贴
hN`gB#N3 alteration of capital 资本更改
Pn TZ/| alternate trustee 候补受托人
jeN1eM8WI amalgamation 合并
!>;w!^U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%|3e.1oX ambit of charges 征税范围;收费范围
}IUP5O6 amended valuation 经修订的估值
<z#BsnjW{ American Commodities Exchange 美国商品交易所
Zcd7*EBdx American Express Bank Limited 美国运通银行
[h}K$q American Stock Exchange 美国证券交易所
m>Ux`Gp+ amortization 摊销
UFZ"C, amount due from banks 存放银行同业的款项
24@^{
} amount due from banks abroad 存放海外银行同业的款项
1czG55 | amount due from holding companies 控股公司欠款
d5xxb _oE amount due from local banks 存放本港银行同业的款项
y[HQBv amount due to banks 银行同业的存款
*)VAaGUX> amount due to banks abroad 海外银行同业的存款
7{BnXN[ amount due to holding companies 控股公司存款
7#4%\f+'t amount due to local banks 本港银行同业的存款
"!&B4 amount due to outport banks 外埠银行同业的存款
0*(K DDv amount for note issue 发行纸币的款额
GXb47_b^ amount of bond 担保契据的款额
`ypL]$cW amount of consideration 代价款额
Md(JIlh3 amount of contribution 供款数额
q&M:17+:Q amount of indebtedness 负债款额
K_-MkY?+ amount of principal of the loan 贷款本金额
=mrY/:V amount of rates chargeable 应征差饷数额
LZWS^77 amount of share capital 股本额
C@@$"}%v2 amount of sums assured 承保款额
AF#_nK)@ amount of variation 变动幅度
O.:I,D&] amount of vote 拨款数额
D?u` amount payable 应付款额
SfI*bJo>V amount receivable 应收款额
cqQRU Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GfsBQY/ analysis 分析
*m_93J ancillary risk 附属风险
Fn,k!q annual account 周年帐目;周年帐目报表;年度决算;年结
vnsSy 33K annual accounting date 年结日期
me. /o(!? annual allowance 每年免税额;年积金;年度津贴;年津
sMi{"`37 annual balance 年度余额
G*\sdBW!k annual disposable income 每年可动用收入
jKt-~: annual estimates 周年预算
?iln<%G annual fee 年费
$Xt;A&l2? annual general meeting 周年大会
:GL7J6 annual growth rate 年增率;每年增长率
x}"Q8kD annual long-term supplement 长期个案每年补助金
k}BDA|\s annual pensionable emolument 可供计算退休金的年薪
yisLypM* annual report 年报
hPPB45^ Annual Report on the Consumer Price Index 《消费物价指数年报》
aF])"9 annual return 周年报表;周年申报表;每年报税表格
G.ud1,S# Annual Return Rules 《周年报表规则》
wW()Zy0) annual review of consumer prices 每年消费物价回顾
3i(J on/p annual roll-forward basis 逐年延展方式
~PYFYjHC annual salary 年薪
>-<F) annual statement 年度报表;年度决算表
nO_!:6o". Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
"
Z;uu)NE annuitant 年金受益人
;C_ > annuity 年金
*aG"+c6| annuity contract 年金合约
*:#Z+7x
] annuity on human life 人寿年金
Qu}N:P9l?X antecedent debt 先前的债项
%]GV+!3S ante-dated cheque 倒填日期支票
)OUU]MUH anticipated expenditure 预期开支
c! ~T2t anticipated net profit 预期纯利
e?vj+ZlS$f anticipated revenue 预期收入
i puo} anti-inflation measure 反通货膨胀措施
IozNjII$:. anti-inflationary stance 反通货膨胀立场
thV Tdz apparent deficit 表面赤字
v$JLDt_ apparent financial solvency 表面偿债能力
E!dp~RwZu apparent partner 表面合伙人
/hfUPO5 application for personal assessment 个人入息课税申请书
wiBuEaUkW application of fund 资金应用
fM9xy \. application to release as liquidator and to destruct the books of accounts and documents
/#IH-2N 申请免除清盘人职务及毁灭帐簿与文件
1)Eq&ASB appointed actuary 委任精算师
{_Np<r;j< appointed auditor 委任核数师;委任审计师
|`v^ d| appointed trustee 委任的受托人
\P?--AIq< appointer 委任人
@WJf) apportioned pro rata 按比例分摊
+{0=<2(EC apportionment 分配;分摊
Wbd_aR
( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"s;ci~$ apportionment formula 分摊方程式
uH]
m]t apportionment of estate duty 遗产税的分摊
zi_[V@Es/ appraisal 估价;评估
Cn/q= appreciable growth 可观增长
7yUvL8p- appreciable impact 显着影响
xZg7Jg appreciable increase 可观增长
"MTq{f2? appreciation 增值;升值
C,3T!\ appreciation against other currencies 相对其他货币升值
[$oM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
(ic@3:xR appreciation tax 增值税
EGEMZCdk2 appropriation 拨款;拨用;拨付
`=v@i9cTZ appropriation account 拨款帐目
DZ%8 |PmB Appropriation Bill 拨款法案
Y}ky/?q appropriation-in-aid system 补助拨款办法
W7T"d4 approved assets 核准资产
!&6-(q9 approved basket stock 认可一篮子证券
WSSaZ9
= approved budget 核准预算
T5V$wmB\W approved charitable donation 认可慈善捐款
r=|vad$ approved charitable institution 认可慈善机构
lkyJ;}_** approved currency 核准货币;认可货币
Y& m<lnB approved estimates 核准预算
hN}5u"pS approved estimates of expenditure 核准开支预算
%D. @L approved overseas insurer 核准海外保险人
[@zkv)D6 approved overseas trust company 核准海外信托公司
)Jmw|B approved pooled investment fund 核准汇集投资基金
8vu2k> approved provident fund scheme 认可公积金计划
vo.EM1x approved provision 核准拨款
hOV_Oqe4? approved redeemable share 核准可赎回股份
1k`|[l^
approved regional stock 认可地区性证券
rA2qV approved retirement scheme 认可退休金计划
i'9eKO approved subordinated loan 核准附属贷款
7~L|;^( arbitrage 套戥;套汇;套利
%va[jJ arbitrageur 套戥者;套汇者
U<|B7t4M arbitrary amount 临时款项
"hfw9Qm arrangement 措施;安排;协定
:
qr}M arrears 欠款
@!Y.935/0 arrears of pay 欠付薪酬
?!rU
|D arrears of revenue 逾期未收税款;逾期未收的帐项
z[%[bs2{ articles of association 组织章程;组织细则;组织章程细则
:> x:(K Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
^=3 ^HQ'Zm ascertainment of profit 确定利润
nWd:>Ur "Asia Clear" “亚洲结算系统”
"NlRSc# Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$F<%Jl7_Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`yy%<& Asian Development Fund [ADF] 亚洲发展基金
<'VA=orD Asian dollar bond 亚洲美元债券
>&g2 IvDS Asian dollar market 亚洲美元市场
0;'j!`l9 Asian dollar rate 亚洲美元利率
))$ CEh"X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*?s/Ho &' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(1OW6xtfG asked price 沽盘;喊价;索价;卖方报价
;k-g_{M assessable income 应评税入息
`AB~YX%( assessable loss 应评税亏损
n&3iz05} assessable profit 应评税利润
e3G7K8 assessable value 应评税值
u87=q^$ assessed profit 估定利润
]Pz|Oi+] assessed value 经评估价值
5Gc_LI&v7 assessment 评税;评定;估价;评税单
F%9e@{ assessment number 评税编号;估价编号
lrq>TJEcx assessment of additional tax 补加税评税
(q0No26;( assessment of performance 业绩评估;实绩评价
/abmjV0 Assessor 评税主任
USH@:c#t asset price bubbles 资产价格泡沫
/YS@[\j4 asset-backed securities 具资产保证的证券
Jx)~kK assets accretion 资产增值
$gXkx D assets and liabilities 资产与负债
`4se7{'UK` assets betterment statement 资产递增表;资产改进表
8Ix-i assets lending 实物放款;有抵押贷款
xq8}6Q assets of the company passing on the death 死者去世时转移的公司资产
X^u4%O[' assets pledged as security for liabilities 用作负债抵押的资产
3}v0{c assets portfolio 资产投资组合
nYo&x' assets price 资产价格
A&xab assets quality 资产质素
tj`tLYOZ@- assets realization 资产变现
]:[)KZ~ assets refinancing arrangement 资产再集资安排
))8Emk^Q{ assets securitization 资产证券化
n U+pnkMj assets situated outside Hong Kong 在香港以外地方的资产
&h98.A*& assets stripping 削减资产;拆卖资产
8') .ohD assets value 资产值
oUnq"] assignee 承让人
]t8{)r assignment 转让;转让书;转让契
g|_HcaW assignment of interest 权益转让
z0EjIYI[N assignment of letters patent and trade mark 专利证书及商标转让
#p']-No assignment of property 物业转让;物业转让书
L{4),65 assignment right 转让权
f$~ _FX assignor 转让人
{ILp[&sL associate 有联系的人;有关连人士;相联者;合伙人;联系人
//ne']L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^Tb}]aHg associate member 附属会员
^p{A!I! associated body corporate 相联法人团体
=ip~J<sw& associated company 相联公司;联属公司
liBAJx associated corporation 相联法团
HQ ELK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q"x`+?! 公认会计师公会〔英国〕
L{+&z7M Association of Futures Exchange Brokers 香港期货经纪协会
hpd(d$j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Fr938q6^- association of underwriters 承保人组织
Uqb]e?@ assumption of control 接管
3sd{AkD^ assurance 担保;保险;转易;转易书
P2A]qX assurance of interest 权益的转易
5WrIg(l at 19XX price 按一九XX年价格计算
\SoYx5lf at a discount 按赔价计算;按贴水价格计算;打折扣
KqT#zj at a premium 按溢价计算;按升水价格计算
W)G2Cs?p at call 通知付款;按通知
}Rf}NWU)| at constant market price 按固定市价计算
,I9][_ at constant price 按固定价格计算
?uNTUU, at cost 按成本计算
4i ~eTb at current market price 按当时市价计算;按现时市价计算
#`fi2K&]j at current price 按当时价格计算;按现时价格计算
0:7v/S!: at factor cost 按要素成本计算;按生产要素成本计算
]j%*"V at money-of-the-day price 按付款当日价格计算
DctX9U( at or better 按指定或较佳价位〔买卖指令〕
x9FLr}e at par 按面值计算;平价
ej)BR'* at sight 见票即付
FF~on06! at the close 按收市盘
OX#eLco at the opening 按开市盘
o(v"?Y 6 attestation 见证;见证条款
&etL&s v at-the-money option 平价期权
0xvMR&.H attorney 受权人;受托代表人
Cy`<^_i attornment 新拥有人承认书
F)[XIY&2/ attributable profit 可归属利润
s0X/1Cq attributable share value 可归属股份价值
HM(bR"E Auckland Stock Exchange 奥克兰证券交易所
MbT
ONt?~v auction 拍卖
[="g|/M) auctioneer 拍卖商
W07-JHV% audit 审计;核数
AaCnTRG Audit Commission 审计署
:
9djMsd Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CWobvR)e 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〕
bv:0EdVr audit review 帐目审查
n',9#I(!L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
jWO&SW so audited account 审计帐目;经审计的帐目
)D6'k{6 M audited annual account 经审计的周年帐目
sp=7Kh?|> audited balance sheet 经审计的资产负债表
u`L!za7fi auditor 核数师;核数主任;审计师
V{a}#J auditor's certificate 核数师证明书;审计师证明书
!.tL"U~4 auditor's report 核数师报告;审计师报告
{Kq*5Aq8 Aussie bond 澳元债券
mTrI""Jsu; austerity budget 紧缩预算
.>AFf9P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q+y-*1
Australia All Ordinaries Index 澳洲所有普通股票指数
x`j$9XN5 Australian Dollar [AUD] 澳元
Eb4< 26A Australian Options Market 澳大利亚期权市场
O|^6UH Australian Securities Commission 澳洲证券事务监察委员会
n##w[7B* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/jK17}j Australian Stock Exchange 澳大利亚证券交易所
it/C y\f Austrian Schilling [ATS] 奥地利先令
]XpU'/h>q; authentication 认证;鉴证
}R(0[0NQe- authority to purchase 委托购买证;委购书
~]6Oz;~<3 authorization 认可;核准;授权;授权书
dctA`W@:- authorization by direction 指示授权
~,M;+T}[r authorization by instruction 指令授权
^Xt]wl*]+ authorization by warrant 令状授权
{3F}Slb authorization of unit trust 单位信托的认可
Muc*?wB` authorized agent 指定代理人
~,`\D7Z3 authorized capital 法定资本
YDZ1@N}^B authorized clerk 出市员
3LmBV\[" authorized dealer 认可交易商
|RvpEy76 authorized financial institution 认可财务机构
$fj"* authorized fund 认可基金
Hjo:;s authorized fund house 获授权的基金公司;认可基金公司
RJ`/qXL authorized institution 认可机构
]ukj]m/@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tswG"1R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
F_M~!]<na authorized insurer 获授权保险人;获认可承保人
mXN1b! authorized investment 特准投资项目
6"rFfdns authorized person 获授权人
gl(6m`a> authorized representative 获授权代表
!,-qn)b authorized share capital 法定股本
Li<266#A! automated quotation system 自动报价系统
UmP?}Xw6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_6QLnr&@j 自动交易系统〔香港期货交易所有限公司〕
J4K|KS7
automatic adjustment mechanism 自动调整机制
Is*0?9qU automatic adjustment system 自动调整系统
;03*qOYc Automatic Clearing House 自动票据交换所
]mJAKycE% automatic exchange rates accumulation system 自动化汇率累集系统
W&~iO Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yW6[Fpw automatic teller machine [ATM] 自动柜员机
a s<q autopay 自动转帐
Lu#@~ available assets 可用资产
/KJx n6 available fiscal reserve 现存财政储备
|]2eGrGj4 available profit 可用利润
3Oig/KZ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
Yf2+@E average 平均;平均数;海损
7K5o"
" average basic salary 平均基本薪金
=-1^K average consumer expenditure 平均消费开支;一般消费开支
5sV/N] ! average cost 平均成本
][>M<J average cost of land production 增辟土地平均成本
&|&YRHv average daily turnover 平均每日成交额
{]/Jk07 average daily wage rate 平均每日工资率
Q,M/R6i- average expenditure pattern 平均开支模式
2dV\=vd average growth rate 平均增长率
83 ^,'Z average net fixed assets 固定资产平均净值
"=Fn.r4I average of relatives 相对价格平均数
U~zN*2- average price 平均价格
[0,q7d?" average propensity to consume 平均消费倾向;一般消费倾向
t2-zJJf8 average propensity to save 平均储蓄倾向;一般储蓄倾向
Lh9>8@ jf
average rate 平均率
IG3K Pmu average revenue 平均收入;平均收益
qNQ3(1xW average stock 平均库存;平均存货
iHG:W wM & average yearly rent 平均年租
<J_,9&\J avoidance of double taxation 避免双重课税
77=y!SDP avoidance of tax 避税