A:
OY({.uV dX A share A股;甲类股份
J'r^/ abatement of tax 减税;减扣免税额
^-'fW7[m ABN AMRO Bank N.V. 荷兰银行
Tid a a above-the-line expenditure 线上项目支出;经常预算支出
u*9V&>o above-the-line receipt 线上项目收入;经常预算收入
Xch~
1K ABSA Asia Limited 南非联合亚洲有限公司
6Kz,{F@ absolute change 绝对数值变更
N'=gep0V@ absolute expenditure 实际开支
BY*8ri^u absolute guideline figure 绝对准则数字
%;!.n{X absolute interest 绝对权益
[2cD:JL absolute order of discharge 绝对破产解除令
5!9zI+S|=` absolute profit margin 绝对利润幅度
dAj$1Ke absolute value 实值;绝对值
/Z4et'Lo absolutely vested interest 绝对既得权益
HxI"
8A absorbed cost 已吸收成本;已分摊成本
sDV Q#}a absorption 吸收;分摊;合并
ySI!d|_ absorption rate 吸收率;摊配率;分摊率
QS`] ACB Finance Limited 亚洲商业财务有限公司
Z3!`J& acceptable form of reciprocity 合理的互惠条件
4B][S'f acceptable rate 适当利率;适当汇率
kcxAd acceptance agreement 承兑协议
/ XIhj acceptance for honour 参加承兑
;A[Q2(w+ acceptor 承兑人;接受人;受票人
/a o5FL acceptor for honour 参加承兑人
9cm#56 accident insurance 意外保险
4KrL{Z+} Accident Insurance Association of Hong Kong 香港意外保险公会
?bu>r=oIO] accident insurance scheme 意外保险计划
t#"Grk8Mz& accident year basis 意外年度基准
<of^AKbt accommodation 通融;贷款
"zy7C*)>r accommodation bill 通融票据;空头票据
,Y48[_ymm accommodation party 汇票代发人
cN9t{.m account balance 帐户余额;帐户结余
n'w.;
q account book 帐簿
igAtRX%Qx account collected in advance 预收款项
W@!S%Y9 account current book 往来帐簿
@s^-.z account of after-acquired property 事后取得的财产报告
1aABzB
^ account of defaulter 拖欠帐目
"
2Dngw account payable 应付帐款
~u+9J} account payee only [A/C payee only] 只可转帐;存入收款人帐户
j
<RrLn_ account receivable 应收帐款
#R
RRu2 account receivable report 应收帐款报表
jF*j0PkNdb account statement 结单;帐单;会计财务报表
&
ZB account title 帐户名称;会计科目
C"enpc_C/ accountant's report 会计师报告
>-{Hyx Accountant's Report Rules 会计师报告规则
S 6,.FYH accounting and auditing procedure 会计与审计程序;会计与核数程序
Xb,3Dvf Accounting Arrangements 《会计安排》
4ss4kp_> accounting basis 会计基础
jlg(drTo accounting by Official Receiver 破产管理署署长呈交的帐目
5rUdv}. Accounting Circular 《会计通告》
YT8F#t8 accounting class 会计类别
KCDE{za accounting date 记帐日期;会计结算日期
/5AJ.r accounting for money 款项核算
&
"B=/-( Accounting Officer 会计主任
HE_8(Ms;8 accounting period 会计报告期;会计期
:p6M= accounting policy 会计政策;会计方针
/JU.?M35 accounting practice 会计惯例
@AuO`I@p= accounting principle 会计准则
8sK9G`
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ji,kkipY?w accounting report 会计报告
EAby?51+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cPc</[x[W Accounting Society of China 中国会计学会
O%HHYV%[m accounting statement 会计报表
e64 ^ChCoV accounting system 会计制度;会计系统
Q.c\/& accounting transaction 会计事项;帐务交易
P}`H ~N~ accounting treatment 会计处理
1ZB"EQ accounting year 会计年度
m<2M4u accretion 增值;添加
O!bOp= accrual 应计项目;应累算数目
`x%>8/ accrual basis 应计制;权责发生制
zs#@jv$ accrual basis accounting 应计制会计;权责发生制会计
&XUiKnNW accrue 应累算;应计
Yk Qd
accrued benefit 应累算利益
@2v_pJy^ accrued charges 应计费用
yyy|Pw4:Z accrued cumulative preference share dividend 应累算的累积优先股股息
&~U ] ~;@ accrued expenses 应累算费用
tcog'nAz accrued interest payable 应付利息;应计未付利息
hqkz^!rp accrued interest receivable 应收利息;应计未收利息
fL7xq$K accrued right 累算权益
5rZ accruing profit 应累算的利润
xWQ`tWA:J accumulated fiscal reserve 累积财政储备
q?/a~a accumulated profit 累积利润;滚存溢利
G[q$QB+ accumulated reserve 累积储备
W-lN>]5}m accumulation of surplus income 累积收益盈余
<dhM\^[ acquired assets 既得资产
As<bL:>dE acquisition 收购;购置;取得
4d;8`66O acquisition cost 购置成本
"AGLVp.zT acquisition expenses 购置费用
G+\GaY[ acquisition of 100% interest 收购全部股权
ZbAcO/ acquisition of control 取得控制权
'F#KM1s acquisition of fixed assets 购置固定资产
lQkQ9##* acquisition of shell “买壳”
*,WU?tl& acquisition price 收购价
0b(N^$js' act of God 天灾
pBA7,z"`mP acting partner 执事合伙人
PBkt~=j active market 买卖活跃的市场;交投畅旺的市场;旺市
l"]}Ts# active partner 积极参与的合伙人
Bh]P{H% active trading 交投活跃
NGO fb actual circulation 实际流通
oIj#>1~c% actual cost 实际成本
S\!ana]) actual expenditure 实际开支;实际支出
o`N9!M actual income 实际入息;实际收入;实际收益
9j:"J` ' actual market 现货市场
3HY9\'t6 actual price 现货价;实际价格
j^rIH#V actual profit 实际利润
)
M BQuiL actual quotation 实盘;实际价位;实际报价
l$bu%SZ actual year basis 按实际年度计算
>]5P
3\AQV actuals 实货
=h73s0] actuarial investigation 精算调查
UH/\ actuarial principle 精算原则
>_ 2dvg=U actuarial report 精算师报告
%UCr;H/ Actuarial Society of Hong Kong 香港精算学会
M%;hB*9 actuarial valuation 精算师估值
.$) actuary 精算师
G<rHkt@[ ad referendum agreement 暂定协议;有待覆核的协定
A` o8'+`C ad valorem duty 从价税;按值征税
8k1Dj1@0z ad valorem duty system 从价税制
O~K>4ax ad valorem fee 从价费
P:]^rke~& ad valorem tariff 从价关税
o.\F.C$ additional allowance 额外免税额
Qe0lBR?H additional amount for unexpired risk 未过期风险的额外款额
>y:,9; additional assessable profit 补加应评税利润
D#JL!A%O additional assessment 补加评税
\%N!5>cZ{ additional commitment 额外承担
x-.?HS[ additional commitment vote 额外承担拨款
ls:w8&`* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e@*
EzvO additional dependent parent allowance 供养父母额外免税额
T&o(N3lW additional provision 额外拨款
o;<Xo& additional stamp duty 附加印花税
vbe|hO"" additional tax 补加税罚款;补加税款
q0r>2c-d Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(uZ&V7l adjudged bankrupt 被裁定破产
.I0qG g adjudicated bankrupt 裁定破产人
~=RT*>G_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
7f!YoW;1 adjudication of bankruptcy 裁定破产;宣告破产
T\j{Bi5 \J adjudication of insolvency 裁定无力偿还债务
c*L\_Vx+ adjusted actual 经调整的实数;调整后的实数
3!oi +_ adjusted current assets 经调整的流动资产;调整后的流动资产
/Uy"M:|V1 adjusted figure 经调整的数字;调整后的数额
"PTZ%7YH} adjusted liabilities 经调整的负债;调整后的负债
!1 8clL adjusted loss 经调整的亏损;调整后的亏损
d,Yw5$i adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
};jN\x?&q adjusted profit 经调整的利润;调整后的利润
#S*/bao# adjusted surplus 经调整的盈余额;调整后的盈余额
8sM|%<$=j adjusted value 经调整的价值;调整后的价值
dS!:JO27 adjustment 调整;修订;理算〔保险〕
*XbEiMJ adjustment centre 调剂中心
4V i`* ! adjustment lag 调整过程的时间差距;调整时差
Xi,CV[L\ adjustment mechanism 调整机制
%Iv,@}kvT+ adjustment of loss 亏损调整
8xV9.4S adjustment process 调整过程;调整程序
b
Y\K adjustment range 调整幅度
:L RYYw administered exchange rate 受管制汇率
>TnTnF WX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a>]uU*Xm administration expenses 行政费用
2Mvrey) administration fee 手续费;行政费
(b~T]3Es administration in bankruptcy 破产管理
]X5 9 administration order 遗产管理令
nv%rJy*w[ administrator 管理人;遗产管理人
vAh6+K.e administrator of the estate 遗产管理人
eWtZ]kB admission of debt 债项承认书
?DQsc9y admission of proof 接纳债权证明
1&)?JZhg advance 放贷款项;垫付款项;预支款项;预付款项
PHXZ=A+ advance account 暂支帐目;预付款帐户
L>W'LNXCv advance compensation 预付补偿金
L>9V&\ advance from shareholder 股东垫款
iAa.}CI,zB advance pending reimbursement 预支以待日后付还
v99B7VH4 advanced economy 先进经济体系
hjB@o#S advancement 预付;预付财产
3U.88{y advances warrant 垫款令
luuX2Mx>o advancing 贷出
w' OXlR adverse balance 逆差
(k) l=]`} adverse exchange 逆汇
NI#:|}CYS advertisement addressed to shareholders 在报章刊登的致股东通告
-o[x2u~n\ advice for collection 托收通知书
W<$Z=(_v advice of drawing 提款通知书;汇票通知书
I)cFG{~L advice of payment 付款通知
FsV'Cu@!U Advisory Committee [Securities and Futures Commission]
0Lc9M-Lg 谘询委员会〔证券及期货事务监察委员会〕
- UdEeZz. Advisory Committee on Diversification 经济多元化谘询委员会
!\i\}feb affidavit 誓章;遗产申报誓章
=Z+nz^'b affidavit of no receipt 述明无收款的誓章
7X q,z affiliate 联号;联营公司;附属公司
2FF4W54I affiliated company 附属公司;联号;联营公司
Nq` C.& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)XakJU^o affordability 负担能力
wztA3ZL*W1 African Development Bank [AfDB] 非洲开发银行
SAK!z!t after-acquired property 事后取得的财产
pUq1|)g after-hours dealing 市后交易
B}?5]N==] after-tax profit 税后盈利;税后利润;税后溢利
{u\Mj agency agreement 代理协议
Q/I!}C4 agency expenses 代理机构的开支
U.XNv-M agency fee 代理费
j!4et; Agency Law 《代理法》
2f:Eof(B
agent 代理人;承销人
MHai%E agent of company 公司代理人
Ph}|dGb agent's fee 代理人费;经纪费
"D'B3; uWK aggregate 总计;总数;总体数字
T/xp?Vq6/ aggregate amount 总款额;总额
Y$Y_fjd_ aggregate assets and liabilities 总体资产与负债
<]4i`6{v aggregate at constant price 按固定价格计算的总体数字
Eu-RNrYh# aggregate demand 总需求
Y&_&s7z aggregate gross position 总持仓量
(+u39NQV aggregate limit 总限额
mG`e3X6@- aggregate of salaries tax 合计薪俸税
s]mY*@a% aggregate performance 总体表现;总体业绩
9}uW}yJ aggregate supply 总体供应
X
9%'|(tL aggregate surplus 总盈余
O:"*q&;J aggregate total 整体总额
pT1[<X!<s aggregate value 总值;合计价值
^#1.l=s aggregated basis 合计基准
4RV%Z!kcD! aggregated net chargeable income 合计应课税入息实额
l)w Hl%p aggregation 合并计算;合计;总和
,FMx5$ aggregation of incomes of husband and wife 夫妇入息合并计算
OY5OJ* aggregation of property 财产的总和
Nl9I*x^e agio 差价;贴水
FwY&/\J7V 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》
!x>%+&c>k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)aao[_ZS 《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》
nF4a-H&Fo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+1!qs, 《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》
)a3J9a;ZS0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
''^Y>k 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o fMY,~w agreement for a settlement 授产协议
bY2 C]r(n agreement for assignment 转让协议
RQp|T5Er* agreement for sale 售卖协议;买卖协议
|vMpXiMxxT agreement for sale and purchase 买卖协议
"zY](P agreement for the payment of interest 支付利息协议
@]c(V%x agreement for the repayment of money 还款协议
-}4NT{E agreement of reinsurance 再保险协议
3ZZV<SS Agricultural Bank of China 中国农业银行
X3:XTuV air passenger departure tax 飞机乘客离境税
)T66<UDK| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ww{_c]My airport tax 机场税
kR@Yl Yo alcohol duty 酒精税
2Nm>5l alienation 让与;让渡;转让
'K*AV7>E alimony 生活费;赡养费
9lj!C' All Ordinaries Index [AOI] 所有普通股指数
G633Lm`ri all risks 全险;综合险
xc:!cA{V All Sales Record for Stock Market 《股票市场成交报告》
<uk1?Qg Allied Capital Resources Limited 新联财务有限公司
Z!&Rr~i
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^*= 85iyo allocation letter 拨款信件
CBKkBuKuk allocation of fund 分配款项;预留款项
"ZHtR/; allocation of profit 利润分配;溢利分配
dg7=X{=9jv allocation warrant 拨款令
5P hX"7 allotment 分配;配股
BH@)QVs- allotment notice 股份配售通知;配股通知
$RwB_F allotment of shares 股份分配
q7m6&2$[ allowable 可获宽免;免税的
>Aq870n allowable business loss 可扣除的营业亏损
W Qzj[ allowable expenses 可扣税的支出
LaIJ1jf allowance 免税额;津贴;备抵;准备金
c<BO gNr allowance for debts 债项的免税额
"SoHt]%# allowance for depreciation by wear and tear 耗损折旧免税额
}o,z!_^PLQ allowance for funeral expenses 殡殓费的免税额
~;OYtz allowance for inflation 为通货膨胀而预留的款项;通胀准备金
N_Af3R1_ allowance for repairs and outgoings 修葺及支出方面的免税额
T\# *S0^ allowance to debtor 给债务人的津贴
ixh47M alteration of capital 资本更改
O^I[
(8Y8 alternate trustee 候补受托人
"$5\, amalgamation 合并
^Ori|
4}' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7j i=E";.w ambit of charges 征税范围;收费范围
m:O(+Fl amended valuation 经修订的估值
B)h>8 { American Commodities Exchange 美国商品交易所
'69ZdP/xX American Express Bank Limited 美国运通银行
0i8hI6d American Stock Exchange 美国证券交易所
jN+N(pIi.o amortization 摊销
?vGffMm amount due from banks 存放银行同业的款项
.2\0~x"" amount due from banks abroad 存放海外银行同业的款项
:Ze+%d= amount due from holding companies 控股公司欠款
)I@L+ amount due from local banks 存放本港银行同业的款项
Ei@M$Fd amount due to banks 银行同业的存款
MYnH2w] amount due to banks abroad 海外银行同业的存款
AdoZs8Q amount due to holding companies 控股公司存款
z&3]%t
`C amount due to local banks 本港银行同业的存款
iY/KSX^~O amount due to outport banks 外埠银行同业的存款
y9;#1:ic amount for note issue 发行纸币的款额
<<|H=![ amount of bond 担保契据的款额
b }zBn8l amount of consideration 代价款额
Zq ot{s amount of contribution 供款数额
oeL5}U6>g amount of indebtedness 负债款额
;<G<1+ amount of principal of the loan 贷款本金额
x@cN3O amount of rates chargeable 应征差饷数额
9;r? nZT/ amount of share capital 股本额
gS"Q=ZK" amount of sums assured 承保款额
vU/ D7 amount of variation 变动幅度
eE/%6g amount of vote 拨款数额
X`\:_| amount payable 应付款额
af+}S9To amount receivable 应收款额
#DP7SO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GZ0aOpUWVq analysis 分析
cc> ancillary risk 附属风险
o;-<|W> annual account 周年帐目;周年帐目报表;年度决算;年结
h<[+HsI annual accounting date 年结日期
O
rk annual allowance 每年免税额;年积金;年度津贴;年津
iIU(
C.I annual balance 年度余额
?SUQk55w annual disposable income 每年可动用收入
R~B0+ :6 annual estimates 周年预算
,bSVVT-b annual fee 年费
B$`lYDqaG annual general meeting 周年大会
j=.g:&r) annual growth rate 年增率;每年增长率
5&4F,v[zp annual long-term supplement 长期个案每年补助金
"L~@.W!@ annual pensionable emolument 可供计算退休金的年薪
a0zG(7.D annual report 年报
"jU Annual Report on the Consumer Price Index 《消费物价指数年报》
4NVgOr: annual return 周年报表;周年申报表;每年报税表格
s%dF~DSK Annual Return Rules 《周年报表规则》
B {i&~k annual review of consumer prices 每年消费物价回顾
?2~U2Ir]: annual roll-forward basis 逐年延展方式
h1%y:[_ annual salary 年薪
cy:;)E>/ annual statement 年度报表;年度决算表
j3P RAe 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
*t=i annuitant 年金受益人
%^^h) Wy} annuity 年金
jCWu\Oe annuity contract 年金合约
ti;%BS annuity on human life 人寿年金
Kpu<rKP` antecedent debt 先前的债项
>1XL;)IL> ante-dated cheque 倒填日期支票
px&=((Z7> anticipated expenditure 预期开支
$T)d!$ anticipated net profit 预期纯利
Pw#2<> anticipated revenue 预期收入
EC dfLn *c anti-inflation measure 反通货膨胀措施
ag/u8 anti-inflationary stance 反通货膨胀立场
WB"$u2{|i apparent deficit 表面赤字
mSj76'L# apparent financial solvency 表面偿债能力
|7S:l9; apparent partner 表面合伙人
V9$-twhu application for personal assessment 个人入息课税申请书
w})NmaT;YF application of fund 资金应用
8c?8X=|D7 application to release as liquidator and to destruct the books of accounts and documents
?hSha)1: 申请免除清盘人职务及毁灭帐簿与文件
sRil>6QR appointed actuary 委任精算师
G+Ei#:W, appointed auditor 委任核数师;委任审计师
zuj;T,R; appointed trustee 委任的受托人
6Wu*.53 appointer 委任人
w\v&3T apportioned pro rata 按比例分摊
fsb=8>}63} apportionment 分配;分摊
j)<[j&OWw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h&'J+b apportionment formula 分摊方程式
/op/g]O} apportionment of estate duty 遗产税的分摊
8ok7|DJ appraisal 估价;评估
`w(sXkeaI appreciable growth 可观增长
%[+/>e/m appreciable impact 显着影响
qSCTFJ0 appreciable increase 可观增长
4jD\]Q="1 appreciation 增值;升值
zrTY1Asw;4 appreciation against other currencies 相对其他货币升值
:=B[yD! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yL4 -4 appreciation tax 增值税
;C6O3@Q appropriation 拨款;拨用;拨付
FrgV@4'2G appropriation account 拨款帐目
7vdHR\#;$ Appropriation Bill 拨款法案
T7X!#j"\ appropriation-in-aid system 补助拨款办法
iPJ9Gh7 approved assets 核准资产
%!W6<ioW approved basket stock 认可一篮子证券
rGAFp,}-f approved budget 核准预算
} pSt@3o, approved charitable donation 认可慈善捐款
>cSi/a,L approved charitable institution 认可慈善机构
(h%|;9tF approved currency 核准货币;认可货币
6#/LyzZq| approved estimates 核准预算
xQ_:]\EZ approved estimates of expenditure 核准开支预算
N_*u5mfQX approved overseas insurer 核准海外保险人
?\l!]vu* approved overseas trust company 核准海外信托公司
Z@8MhJ approved pooled investment fund 核准汇集投资基金
<m:4g
,6 approved provident fund scheme 认可公积金计划
</2,2AV4q* approved provision 核准拨款
c@)p Ki#W approved redeemable share 核准可赎回股份
CiHn;-b; approved regional stock 认可地区性证券
ArLz;#AOn approved retirement scheme 认可退休金计划
gA|!$EAM approved subordinated loan 核准附属贷款
DPR;$yV arbitrage 套戥;套汇;套利
-+`az)lrp arbitrageur 套戥者;套汇者
oT$(<$&< arbitrary amount 临时款项
_-YL!oP arrangement 措施;安排;协定
n^3NA|A arrears 欠款
Cw@k.{*7, arrears of pay 欠付薪酬
19pND
m2H1 arrears of revenue 逾期未收税款;逾期未收的帐项
GC,vQ\ articles of association 组织章程;组织细则;组织章程细则
0]/,m4a#n Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
*tIdp`xT/T ascertainment of profit 确定利润
v[p/c.p?i "Asia Clear" “亚洲结算系统”
ktkn2Twa/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#3AYz82w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u)N2 Asian Development Fund [ADF] 亚洲发展基金
00$ @0 Asian dollar bond 亚洲美元债券
!-
Cs? Asian dollar market 亚洲美元市场
_3-RoA'UZr Asian dollar rate 亚洲美元利率
Ew)n~!s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5e~ j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$X{B*
WF asked price 沽盘;喊价;索价;卖方报价
jb#1&L14 assessable income 应评税入息
tIc0S!H# assessable loss 应评税亏损
P':]A{<Z assessable profit 应评税利润
d&$.jk8 2 assessable value 应评税值
!HT> assessed profit 估定利润
)VV4HoH]8 assessed value 经评估价值
]x5(bnWx assessment 评税;评定;估价;评税单
zz+M1n-;o assessment number 评税编号;估价编号
o|Yn(xu- assessment of additional tax 补加税评税
oX=*MEfX assessment of performance 业绩评估;实绩评价
;%3thm7+ Assessor 评税主任
*_<SWTE asset price bubbles 资产价格泡沫
~{3o(gzl asset-backed securities 具资产保证的证券
6KZ8 .m}: assets accretion 资产增值
4F1.D9u assets and liabilities 资产与负债
'>S8t/ assets betterment statement 资产递增表;资产改进表
[1QkcR assets lending 实物放款;有抵押贷款
-=v/p*v0o assets of the company passing on the death 死者去世时转移的公司资产
X=*Yzz} assets pledged as security for liabilities 用作负债抵押的资产
uHujw.H/y assets portfolio 资产投资组合
!z"a_ assets price 资产价格
+lk\oj$S+
assets quality 资产质素
(<g;-pZH% assets realization 资产变现
/o}0oo5B assets refinancing arrangement 资产再集资安排
s$+: F$Y0 assets securitization 资产证券化
Sx4UaV~" assets situated outside Hong Kong 在香港以外地方的资产
"\R@lUx.Y assets stripping 削减资产;拆卖资产
H*:r>Lm= assets value 资产值
zwniS6R1 assignee 承让人
y[ rB" assignment 转让;转让书;转让契
{TcbCjyw assignment of interest 权益转让
O. .@<. assignment of letters patent and trade mark 专利证书及商标转让
n79DS(t assignment of property 物业转让;物业转让书
h9)]N&07b assignment right 转让权
(Db*.kd8, assignor 转让人
41fm} associate 有联系的人;有关连人士;相联者;合伙人;联系人
c?3F9w# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A$9_aqbj associate member 附属会员
[>aoDJ associated body corporate 相联法人团体
$M8>SLd associated company 相联公司;联属公司
"8j;k5< associated corporation 相联法团
xhVq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
zdpLAr 公认会计师公会〔英国〕
LF3GVu, Association of Futures Exchange Brokers 香港期货经纪协会
`QyALcO
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:R _#'i association of underwriters 承保人组织
f'?6D+Yw~ assumption of control 接管
\"sSS.' assurance 担保;保险;转易;转易书
ePcI^}{ assurance of interest 权益的转易
Hh'14n&W at 19XX price 按一九XX年价格计算
HDae_. at a discount 按赔价计算;按贴水价格计算;打折扣
\]e w@C at a premium 按溢价计算;按升水价格计算
]F)-}
at call 通知付款;按通知
1 0Tg> H at constant market price 按固定市价计算
PTc\I at constant price 按固定价格计算
=D"63fP1 at cost 按成本计算
:tS>D5dz( at current market price 按当时市价计算;按现时市价计算
-L'`d at current price 按当时价格计算;按现时价格计算
,knI26Jh at factor cost 按要素成本计算;按生产要素成本计算
+>9^])K| at money-of-the-day price 按付款当日价格计算
~[/c'3+4qn at or better 按指定或较佳价位〔买卖指令〕
o B}G^t at par 按面值计算;平价
hm} :Me$[) at sight 见票即付
2BU)qv- at the close 按收市盘
`0WA!(W at the opening 按开市盘
$6x:aG*F attestation 见证;见证条款
a>jI_)L at-the-money option 平价期权
?%fZvpn - attorney 受权人;受托代表人
2P>za\ attornment 新拥有人承认书
bqwW9D( attributable profit 可归属利润
1^"aR# attributable share value 可归属股份价值
;7=JU^@D@ Auckland Stock Exchange 奥克兰证券交易所
R~c vml auction 拍卖
#yRA.; auctioneer 拍卖商
JhXN8Bq33 audit 审计;核数
^9f`3~!#bc Audit Commission 审计署
N#!1@!2BN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c]v3dHE_h 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
+6Fdi*: audit review 帐目审查
8!`.%)- 4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|DS@90} audited account 审计帐目;经审计的帐目
Cspm\F audited annual account 经审计的周年帐目
8PVs!?Nne audited balance sheet 经审计的资产负债表
4bjp*1 *] auditor 核数师;核数主任;审计师
\#c+vfq auditor's certificate 核数师证明书;审计师证明书
|a:VpM auditor's report 核数师报告;审计师报告
%1+~(1P Aussie bond 澳元债券
i1\ /\^ austerity budget 紧缩预算
QN8Hz/}\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h_"/@6 Australia All Ordinaries Index 澳洲所有普通股票指数
u,9U0ua@; Australian Dollar [AUD] 澳元
jY6=+9Jz5 Australian Options Market 澳大利亚期权市场
n\al}KG Australian Securities Commission 澳洲证券事务监察委员会
.-6s`C2
Y} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=QO[zke: Australian Stock Exchange 澳大利亚证券交易所
!fjU?_[S Austrian Schilling [ATS] 奥地利先令
bjX$idL authentication 认证;鉴证
o5@P>\u> authority to purchase 委托购买证;委购书
5kZ yiC* authorization 认可;核准;授权;授权书
Y]0y
-H authorization by direction 指示授权
qinQ5 t authorization by instruction 指令授权
=zGz|YI*? authorization by warrant 令状授权
{!bJ.O
l authorization of unit trust 单位信托的认可
,qqV11P] authorized agent 指定代理人
&b8D'XQu authorized capital 法定资本
pg`;)@ authorized clerk 出市员
+6-!o,( authorized dealer 认可交易商
)O(Gw-jWE authorized financial institution 认可财务机构
R6.#gb8^oS authorized fund 认可基金
4
V*)0?oYE authorized fund house 获授权的基金公司;认可基金公司
-^"?a]B authorized institution 认可机构
j2n@8sCSO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NistW+{< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
p5BcDYOw` authorized insurer 获授权保险人;获认可承保人
a-5$GvG authorized investment 特准投资项目
+38P$Koz{r authorized person 获授权人
t!C-G+It authorized representative 获授权代表
8{e 3 authorized share capital 法定股本
_9
O' automated quotation system 自动报价系统
%/C[\wp81 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ro$XbU) 自动交易系统〔香港期货交易所有限公司〕
}PuO$
L automatic adjustment mechanism 自动调整机制
4w[ta?&6B automatic adjustment system 自动调整系统
)j*qGsOg Automatic Clearing House 自动票据交换所
y~ LVK8 automatic exchange rates accumulation system 自动化汇率累集系统
ri`|qy6! | Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=LzW#s=O automatic teller machine [ATM] 自动柜员机
t$|6}BX autopay 自动转帐
dj]N59< available assets 可用资产
@SXgaWr available fiscal reserve 现存财政储备
N `MQHQ1 available profit 可用利润
mg]dK p Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
u9(AT>HxT average 平均;平均数;海损
2uEu,YC average basic salary 平均基本薪金
gQwmYe average consumer expenditure 平均消费开支;一般消费开支
T]`"
Xl8 average cost 平均成本
.ji%%f average cost of land production 增辟土地平均成本
}hxYsI"d average daily turnover 平均每日成交额
sJ=B:3jS0 average daily wage rate 平均每日工资率
_>I5Ud8(- average expenditure pattern 平均开支模式
GK+w1%6) average growth rate 平均增长率
O:)@J b2 average net fixed assets 固定资产平均净值
9b6h!( average of relatives 相对价格平均数
RPwSo.c4 average price 平均价格
!}?]&[N= average propensity to consume 平均消费倾向;一般消费倾向
_L>n!"E/ average propensity to save 平均储蓄倾向;一般储蓄倾向
|n8^Xsx4w average rate 平均率
L zC~> Uj average revenue 平均收入;平均收益
g=Jfp$*[ average stock 平均库存;平均存货
g^FH[(P[G average yearly rent 平均年租
jL&F7itP avoidance of double taxation 避免双重课税
3E-&8x7uYR avoidance of tax 避税