A:
Mxe}B' A share A股;甲类股份
S-P/+K6 abatement of tax 减税;减扣免税额
,">]`|? ABN AMRO Bank N.V. 荷兰银行
7_%"BVb" above-the-line expenditure 线上项目支出;经常预算支出
{`J)j6; above-the-line receipt 线上项目收入;经常预算收入
Hv!U|L ABSA Asia Limited 南非联合亚洲有限公司
`lQ3C{} absolute change 绝对数值变更
$Oq^jUJ absolute expenditure 实际开支
5)FJ:1- absolute guideline figure 绝对准则数字
i;]"n;>+/ absolute interest 绝对权益
tU4s'J absolute order of discharge 绝对破产解除令
3XL#0\im?s absolute profit margin 绝对利润幅度
Qr1 "Tk7s absolute value 实值;绝对值
~Am,%"%\ absolutely vested interest 绝对既得权益
Cf TfL3(J absorbed cost 已吸收成本;已分摊成本
~KHVY)@P absorption 吸收;分摊;合并
*$yR*}A absorption rate 吸收率;摊配率;分摊率
_/F7?^j ACB Finance Limited 亚洲商业财务有限公司
Y?S!8-z acceptable form of reciprocity 合理的互惠条件
N8k00*p65 acceptable rate 适当利率;适当汇率
6 2'j!"xv acceptance agreement 承兑协议
>v:y?A, acceptance for honour 参加承兑
5Ec6),+& acceptor 承兑人;接受人;受票人
{F3xJ[ acceptor for honour 参加承兑人
(gy#js# accident insurance 意外保险
&{ay=Mj Accident Insurance Association of Hong Kong 香港意外保险公会
5XO;N s accident insurance scheme 意外保险计划
Q7*SE%H accident year basis 意外年度基准
JF # #
[O accommodation 通融;贷款
mZk]l5Lc accommodation bill 通融票据;空头票据
3_txg>P" accommodation party 汇票代发人
4~y(`\0?4 account balance 帐户余额;帐户结余
tro7Di2Q account book 帐簿
?h.wK account collected in advance 预收款项
M%Ji0v38 account current book 往来帐簿
G]D+Sl4<7i account of after-acquired property 事后取得的财产报告
GYJ80k| account of defaulter 拖欠帐目
\!>3SKs(e account payable 应付帐款
*#E
FsUw account payee only [A/C payee only] 只可转帐;存入收款人帐户
cU;iUf account receivable 应收帐款
}M1`di4e account receivable report 应收帐款报表
'3_]Gu-D account statement 结单;帐单;会计财务报表
Ge2q% account title 帐户名称;会计科目
*-MM<|Qt accountant's report 会计师报告
O/,aJCe
Accountant's Report Rules 会计师报告规则
cJN7bA{ accounting and auditing procedure 会计与审计程序;会计与核数程序
18~>ZR Accounting Arrangements 《会计安排》
s@9vY\5[9 accounting basis 会计基础
{ D^{[I accounting by Official Receiver 破产管理署署长呈交的帐目
_]yn"p Accounting Circular 《会计通告》
HIQ_%L4] accounting class 会计类别
8C[C{qOJ accounting date 记帐日期;会计结算日期
nTuJEFn{ accounting for money 款项核算
IAYR+c Accounting Officer 会计主任
Rec6c&5_ accounting period 会计报告期;会计期
}vZ+A
accounting policy 会计政策;会计方针
' qWALu accounting practice 会计惯例
m5L-67[sB accounting principle 会计准则
+g` 'J$ accounting record 会计记录
BbW^Wxd3 accounting report 会计报告
f%Ns[S~ r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_jJPbKz Accounting Society of China 中国会计学会
q;QbUO accounting statement 会计报表
d`P7}*;` accounting system 会计制度;会计系统
{6"Ph(I1 accounting transaction 会计事项;帐务交易
>ZPsjQuf" accounting treatment 会计处理
)Gj8X}DM accounting year 会计年度
i;NUAmx accretion 增值;添加
_&N2'hG=sn accrual 应计项目;应累算数目
L$9.8W accrual basis 应计制;权责发生制
s~>d:'k7| accrual basis accounting 应计制会计;权责发生制会计
0ZBJ~W accrue 应累算;应计
{. 2k6_1[ accrued benefit 应累算利益
<Fi%iA accrued charges 应计费用
@W vatD
V accrued cumulative preference share dividend 应累算的累积优先股股息
>=RmGS accrued expenses 应累算费用
gg[WlRQK4A accrued interest payable 应付利息;应计未付利息
p<zSJLN accrued interest receivable 应收利息;应计未收利息
d{XO/YQw accrued right 累算权益
|(pRaiJ accruing profit 应累算的利润
%ZNI:Uh accumulated fiscal reserve 累积财政储备
XM1WfjE\ accumulated profit 累积利润;滚存溢利
Z3{>yYR+ accumulated reserve 累积储备
7Bb9t accumulation of surplus income 累积收益盈余
v5By :z acquired assets 既得资产
zhpx"{_ acquisition 收购;购置;取得
*RXbc~
H acquisition cost 购置成本
L!rw[x acquisition expenses 购置费用
L{hnU7sY acquisition of 100% interest 收购全部股权
9{-EJ) acquisition of control 取得控制权
vWRju*Z& acquisition of fixed assets 购置固定资产
K%"5ImM acquisition of shell “买壳”
k *Q<3@S acquisition price 收购价
3D`YZ#M act of God 天灾
l%?T2Fm3> acting partner 执事合伙人
@\0Eu212 active market 买卖活跃的市场;交投畅旺的市场;旺市
99}(~B active partner 积极参与的合伙人
ux_Mrh' active trading 交投活跃
?**+e%$$ actual circulation 实际流通
eln&]d; actual cost 实际成本
q8s0AN'@t' actual expenditure 实际开支;实际支出
]<H&+ &! actual income 实际入息;实际收入;实际收益
IqC]! H0 actual market 现货市场
}D7I3]2> actual price 现货价;实际价格
b+@JY2dvj actual profit 实际利润
0|$v-`P$ actual quotation 实盘;实际价位;实际报价
CPP`
qt%f actual year basis 按实际年度计算
%K\?E98M actuals 实货
R(2tlZ actuarial investigation 精算调查
Cz72?[6 actuarial principle 精算原则
+)j$|x~(A actuarial report 精算师报告
c%&:6QniZ Actuarial Society of Hong Kong 香港精算学会
(>VX-Y/ actuarial valuation 精算师估值
u#Z#)3P actuary 精算师
0Uz\H0T1 ad referendum agreement 暂定协议;有待覆核的协定
aCQ?fq ad valorem duty 从价税;按值征税
>Y
#t`6,! ad valorem duty system 从价税制
_h X]% ad valorem fee 从价费
<(-3_s6- ad valorem tariff 从价关税
AI,(z;{P additional allowance 额外免税额
Sg6"WV{< additional amount for unexpired risk 未过期风险的额外款额
V#cqRE3XNi additional assessable profit 补加应评税利润
x/;bu W- additional assessment 补加评税
]T;EdK- additional commitment 额外承担
P5
K' p5}# additional commitment vote 额外承担拨款
*tgnYa[l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|
\'rP_I> additional dependent parent allowance 供养父母额外免税额
W6"v)Jc>_ additional provision 额外拨款
3
|hHR additional stamp duty 附加印花税
Fb7#<h additional tax 补加税罚款;补加税款
TQx.KM>y Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
IG|X!l adjudged bankrupt 被裁定破产
F'B8v3 adjudicated bankrupt 裁定破产人
ag*mG*Z adjudication fee 裁定费;评定印花税额手续费;评估契据费
EX?MA6U adjudication of bankruptcy 裁定破产;宣告破产
^1Zeb$Nw' adjudication of insolvency 裁定无力偿还债务
} p&&_? adjusted actual 经调整的实数;调整后的实数
wQwQXNG adjusted current assets 经调整的流动资产;调整后的流动资产
6`v7c!7 adjusted figure 经调整的数字;调整后的数额
\RvvHty-V adjusted liabilities 经调整的负债;调整后的负债
jFA{+Yr1 adjusted loss 经调整的亏损;调整后的亏损
7N:Y?Hi\ 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
po$ /7 adjusted profit 经调整的利润;调整后的利润
"\}@gV#r$A adjusted surplus 经调整的盈余额;调整后的盈余额
xER\ZpA:, adjusted value 经调整的价值;调整后的价值
rb1`UG"h$ adjustment 调整;修订;理算〔保险〕
>TQH|}|6(y adjustment centre 调剂中心
e pU: adjustment lag 调整过程的时间差距;调整时差
))&;}2{ adjustment mechanism 调整机制
m|=H# adjustment of loss 亏损调整
q{t*34R adjustment process 调整过程;调整程序
NX|v= adjustment range 调整幅度
,`gl&iB administered exchange rate 受管制汇率
d/bEt& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mnmP<<8C, administration expenses 行政费用
=$nB/K,8AX administration fee 手续费;行政费
.G+Pe'4a administration in bankruptcy 破产管理
M@?xa/E64 administration order 遗产管理令
p;W.lcO`0 administrator 管理人;遗产管理人
DdVF, administrator of the estate 遗产管理人
kAu+zX>S+ admission of debt 债项承认书
pek%08VSEU admission of proof 接纳债权证明
[1F*bI advance 放贷款项;垫付款项;预支款项;预付款项
'ow.=1N- advance account 暂支帐目;预付款帐户
=li | advance compensation 预付补偿金
'g$(QvGF9 advance from shareholder 股东垫款
Sh?4ri@: advance pending reimbursement 预支以待日后付还
_cc#Qlw 7 advanced economy 先进经济体系
sVJ!FC advancement 预付;预付财产
*e-A6Sh advances warrant 垫款令
emdoA:w+ advancing 贷出
{K9/HqH adverse balance 逆差
_>9.v%5cs( adverse exchange 逆汇
Ti'}MC+0 advertisement addressed to shareholders 在报章刊登的致股东通告
-u?S=h} advice for collection 托收通知书
,(;lIP advice of drawing 提款通知书;汇票通知书
3:8{"md@2 advice of payment 付款通知
#Sa27$&.> Advisory Committee [Securities and Futures Commission]
OtGb<v<_H 谘询委员会〔证券及期货事务监察委员会〕
nS&3?lx9_ Advisory Committee on Diversification 经济多元化谘询委员会
zxf"87se affidavit 誓章;遗产申报誓章
)l!3( affidavit of no receipt 述明无收款的誓章
cZT({uYGL affiliate 联号;联营公司;附属公司
3bDQk
:L affiliated company 附属公司;联号;联营公司
%-<'QYYP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"dI; affordability 负担能力
YhY:~ African Development Bank [AfDB] 非洲开发银行
ds&e|VSH; after-acquired property 事后取得的财产
]ut5S>," after-hours dealing 市后交易
`&-Mi[1 after-tax profit 税后盈利;税后利润;税后溢利
8G oh4T H agency agreement 代理协议
3"G>>nC& agency expenses 代理机构的开支
8HR mQ agency fee 代理费
e0J6Ae4V[ Agency Law 《代理法》
z,VD=Hnz agent 代理人;承销人
LrATSq@ agent of company 公司代理人
Ma+$g1$ agent's fee 代理人费;经纪费
7f~Sf aggregate 总计;总数;总体数字
_L@2_#h! aggregate amount 总款额;总额
*P#WDXRwd aggregate assets and liabilities 总体资产与负债
?}m']4p aggregate at constant price 按固定价格计算的总体数字
Q4*fc^?u aggregate demand 总需求
jq+A-T}@ aggregate gross position 总持仓量
$d,0=Ci aggregate limit 总限额
lhtZaU~V aggregate of salaries tax 合计薪俸税
c wOJy> aggregate performance 总体表现;总体业绩
(sQr X{~ aggregate supply 总体供应
I(9R~q aggregate surplus 总盈余
"h|'}7p aggregate total 整体总额
{'AWZ( aggregate value 总值;合计价值
;q:jl~ aggregated basis 合计基准
?gwUwOV" aggregated net chargeable income 合计应课税入息实额
jaa"~5TO8 aggregation 合并计算;合计;总和
Bf$_XG3
aggregation of incomes of husband and wife 夫妇入息合并计算
k<cgO[m aggregation of property 财产的总和
l2&`J_" agio 差价;贴水
#hlCs 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》
^k
Cn*& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hAm`NJMSO 《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》
gt/zpiKmV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y&
F=t/U2 《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》
&`fhEN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{&"L~>/o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(I@rLvZr{ agreement for a settlement 授产协议
tOOchu?= agreement for assignment 转让协议
iC*F agreement for sale 售卖协议;买卖协议
[xT:]Pw} agreement for sale and purchase 买卖协议
EZYBeqv agreement for the payment of interest 支付利息协议
P)uDLFp] agreement for the repayment of money 还款协议
8o/}}=m$ agreement of reinsurance 再保险协议
5r?m&28X Agricultural Bank of China 中国农业银行
NuYkz"O] air passenger departure tax 飞机乘客离境税
1]}#)- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y2O"]phi@ airport tax 机场税
;/0 Q1- alcohol duty 酒精税
lhi_6&&[8 alienation 让与;让渡;转让
fPR$kch
alimony 生活费;赡养费
W$'R}L All Ordinaries Index [AOI] 所有普通股指数
nwN@DqO all risks 全险;综合险
(E,Yo All Sales Record for Stock Market 《股票市场成交报告》
Raw)9tUt Allied Capital Resources Limited 新联财务有限公司
z.6$W^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Gdg)9 allocation letter 拨款信件
ru`U' allocation of fund 分配款项;预留款项
9W8]8sUeG allocation of profit 利润分配;溢利分配
%J8|zKT5t allocation warrant 拨款令
@?[1_g_'P allotment 分配;配股
!=y]Sv~h allotment notice 股份配售通知;配股通知
rLU/W<F8 allotment of shares 股份分配
r)T:7zy allowable 可获宽免;免税的
W;1|+6x allowable business loss 可扣除的营业亏损
Q0\0f allowable expenses 可扣税的支出
jn:NYJv allowance 免税额;津贴;备抵;准备金
@G:V allowance for debts 债项的免税额
Hk7q{`:N allowance for depreciation by wear and tear 耗损折旧免税额
zz^F
k& allowance for funeral expenses 殡殓费的免税额
5P .qXA"D allowance for inflation 为通货膨胀而预留的款项;通胀准备金
>j{z> allowance for repairs and outgoings 修葺及支出方面的免税额
6&!&\ allowance to debtor 给债务人的津贴
&*s0\
8 alteration of capital 资本更改
4Td{;Y="yF alternate trustee 候补受托人
:aG#~-Q amalgamation 合并
5'Q|EIL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.>(Q)"v ambit of charges 征税范围;收费范围
1RKW2RCaW_ amended valuation 经修订的估值
NO]
3* American Commodities Exchange 美国商品交易所
siTX_`0 American Express Bank Limited 美国运通银行
c,Euv>*` American Stock Exchange 美国证券交易所
vm'5s]kdh amortization 摊销
g!i45-n3gt amount due from banks 存放银行同业的款项
*FfMI amount due from banks abroad 存放海外银行同业的款项
up2+s# amount due from holding companies 控股公司欠款
(Z}>1WRju amount due from local banks 存放本港银行同业的款项
U#n#7G6fRp amount due to banks 银行同业的存款
KK,Z"){
amount due to banks abroad 海外银行同业的存款
QaGlR`Y amount due to holding companies 控股公司存款
9
C{;h amount due to local banks 本港银行同业的存款
8_&CT
:u> amount due to outport banks 外埠银行同业的存款
_Cw:J|l. amount for note issue 发行纸币的款额
zd_HxYrN amount of bond 担保契据的款额
X]loJoM9 amount of consideration 代价款额
w0ZLcND{ amount of contribution 供款数额
7?v#'Ies amount of indebtedness 负债款额
2qi'g:qe amount of principal of the loan 贷款本金额
f,z P* amount of rates chargeable 应征差饷数额
SSBg?H 'T amount of share capital 股本额
JxjI]SF02 amount of sums assured 承保款额
"v}pdUW amount of variation 变动幅度
xvNo(> amount of vote 拨款数额
f/kI|Z amount payable 应付款额
\*\R1_+ amount receivable 应收款额
5/QRL\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
cE iu)2*e analysis 分析
SI_iI 71 ancillary risk 附属风险
v_S4hz6w\ annual account 周年帐目;周年帐目报表;年度决算;年结
zKFp5H1!%+ annual accounting date 年结日期
fZKt%m annual allowance 每年免税额;年积金;年度津贴;年津
kGkA:g: annual balance 年度余额
Y:ldR annual disposable income 每年可动用收入
rtQHWRUn annual estimates 周年预算
a{[+<8=@1 annual fee 年费
.P$IJUYO annual general meeting 周年大会
I5AO?BzJ annual growth rate 年增率;每年增长率
T<-=nX annual long-term supplement 长期个案每年补助金
?4CNkk=v annual pensionable emolument 可供计算退休金的年薪
Cv)/7vyB8 annual report 年报
"7d-z<^n Annual Report on the Consumer Price Index 《消费物价指数年报》
z^nvMTC annual return 周年报表;周年申报表;每年报税表格
NA$zd( Annual Return Rules 《周年报表规则》
U6[ang'l annual review of consumer prices 每年消费物价回顾
XI Jlc~2 annual roll-forward basis 逐年延展方式
@mt0kV9 annual salary 年薪
\uG`|Dn annual statement 年度报表;年度决算表
-xg2q
V\c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
uE=$p) annuitant 年金受益人
m6
s7F/ annuity 年金
xw<OLWW annuity contract 年金合约
W/=|/-\]/ annuity on human life 人寿年金
f-2$
L antecedent debt 先前的债项
E^ hHH?w+ ante-dated cheque 倒填日期支票
k#}g,0@ anticipated expenditure 预期开支
?hYqcT[% anticipated net profit 预期纯利
!}M, anticipated revenue 预期收入
2 }vg U$a anti-inflation measure 反通货膨胀措施
#(LfYw.P1V anti-inflationary stance 反通货膨胀立场
O;[9_[ apparent deficit 表面赤字
dz#5q-r apparent financial solvency 表面偿债能力
kHc<* L_V apparent partner 表面合伙人
%OcGdbs application for personal assessment 个人入息课税申请书
'rb'7=z5 application of fund 资金应用
.r+hERcB application to release as liquidator and to destruct the books of accounts and documents
(IbW;bV 申请免除清盘人职务及毁灭帐簿与文件
[O
", appointed actuary 委任精算师
vQ@2FZzu> appointed auditor 委任核数师;委任审计师
8iC:xcN3 appointed trustee 委任的受托人
2WvN2"f3 appointer 委任人
w'7R4 apportioned pro rata 按比例分摊
rAQF9O[ apportionment 分配;分摊
,%# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EA<}[4#jS apportionment formula 分摊方程式
|r RG=tG_' apportionment of estate duty 遗产税的分摊
]7AX%EG3 appraisal 估价;评估
^4v*W;Q appreciable growth 可观增长
T_<BVM appreciable impact 显着影响
c:M$m3Cs? appreciable increase 可观增长
02JL* appreciation 增值;升值
?lCd{14Mkh appreciation against other currencies 相对其他货币升值
N?4q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RAs0]K appreciation tax 增值税
io4A>>W==/ appropriation 拨款;拨用;拨付
ALd;$fd qf appropriation account 拨款帐目
Fs/? Appropriation Bill 拨款法案
IxDWJ#k appropriation-in-aid system 补助拨款办法
zGcqzYbuA approved assets 核准资产
]"fsW 9s approved basket stock 认可一篮子证券
&B{8uge1 approved budget 核准预算
|-2}j2' approved charitable donation 认可慈善捐款
+$z]w(lb T approved charitable institution 认可慈善机构
t@bt6J .{ approved currency 核准货币;认可货币
`BZ&~vJ_ approved estimates 核准预算
|I[7,`C~ approved estimates of expenditure 核准开支预算
'3l$al:H^ approved overseas insurer 核准海外保险人
3mt%!}S approved overseas trust company 核准海外信托公司
6\dX approved pooled investment fund 核准汇集投资基金
Md;/nJO~{ approved provident fund scheme 认可公积金计划
T9y;OG approved provision 核准拨款
ZX`J8lZP approved redeemable share 核准可赎回股份
M"^K0 . approved regional stock 认可地区性证券
yfjXqn[Z4 approved retirement scheme 认可退休金计划
iy5R5L2 approved subordinated loan 核准附属贷款
WNa0, arbitrage 套戥;套汇;套利
ek-!b!iI arbitrageur 套戥者;套汇者
t]_S arbitrary amount 临时款项
6a}r( yP arrangement 措施;安排;协定
ySNV^+ arrears 欠款
@y~P&HUN arrears of pay 欠付薪酬
Yig0/" arrears of revenue 逾期未收税款;逾期未收的帐项
MXAEX2xmme articles of association 组织章程;组织细则;组织章程细则
&w~Xa( uu Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
73NZ:h%= ascertainment of profit 确定利润
FY;+PY@I{ "Asia Clear" “亚洲结算系统”
>X Qv?5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mU{4g`Iw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nofu7xiDw[ Asian Development Fund [ADF] 亚洲发展基金
?H;{~n? Asian dollar bond 亚洲美元债券
cHvF* A Asian dollar market 亚洲美元市场
T.?k>Ak Asian dollar rate 亚洲美元利率
(
76{2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-
HOnB= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j^u[F" asked price 沽盘;喊价;索价;卖方报价
|DG@ht assessable income 应评税入息
]gd/}m)1 assessable loss 应评税亏损
^3I'y
UsY assessable profit 应评税利润
/r$&]C:Fi assessable value 应评税值
~Nh&.a assessed profit 估定利润
U1m\\<, assessed value 经评估价值
}#N]0I)JI assessment 评税;评定;估价;评税单
o$bUY7_ assessment number 评税编号;估价编号
_3^y|_! assessment of additional tax 补加税评税
Uxl(9 6 assessment of performance 业绩评估;实绩评价
,a(O`##Bn Assessor 评税主任
b6W#SpCF asset price bubbles 资产价格泡沫
4Z%Y"PL(K asset-backed securities 具资产保证的证券
X.J assets accretion 资产增值
/#q")4Mf assets and liabilities 资产与负债
|+ 7f2C assets betterment statement 资产递增表;资产改进表
EnCU4CU` assets lending 实物放款;有抵押贷款
t3F?>G#y assets of the company passing on the death 死者去世时转移的公司资产
nmE5]Pcg assets pledged as security for liabilities 用作负债抵押的资产
0^<,(]! assets portfolio 资产投资组合
,w\ wQn>]K assets price 资产价格
6Dzs? P assets quality 资产质素
LDX*<( assets realization 资产变现
Jh2Wr!5 assets refinancing arrangement 资产再集资安排
C-#.RI7 assets securitization 资产证券化
?eWJa assets situated outside Hong Kong 在香港以外地方的资产
C6k4g75U2 assets stripping 削减资产;拆卖资产
?n*fy assets value 资产值
i!~>\r\6\ assignee 承让人
a&5g!;. assignment 转让;转让书;转让契
KRk~w] assignment of interest 权益转让
Xem| o& assignment of letters patent and trade mark 专利证书及商标转让
ofwQ:0@ assignment of property 物业转让;物业转让书
qC
j*>D assignment right 转让权
*wUdC assignor 转让人
@l,{x|00 associate 有联系的人;有关连人士;相联者;合伙人;联系人
_g6wQdxT Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|zMqJ.qu associate member 附属会员
jU$Y>S>l associated body corporate 相联法人团体
m "]!I~jd associated company 相联公司;联属公司
AVpuMNd@ associated corporation 相联法团
iSd?N}2,I Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,C!n}+27 公认会计师公会〔英国〕
kMS5h~D[ Association of Futures Exchange Brokers 香港期货经纪协会
0eA5zFU7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b>=7B6 Aw association of underwriters 承保人组织
m3?e]nL4W assumption of control 接管
hAa[[%wPhU assurance 担保;保险;转易;转易书
u9>6|w+ assurance of interest 权益的转易
T +\ B'" at 19XX price 按一九XX年价格计算
a!u3HS-i at a discount 按赔价计算;按贴水价格计算;打折扣
R~c1)[[E at a premium 按溢价计算;按升水价格计算
[:pl-_.C at call 通知付款;按通知
DcU C, at constant market price 按固定市价计算
Q&wYc{TUbm at constant price 按固定价格计算
^@q#$/z at cost 按成本计算
h6FgS9H at current market price 按当时市价计算;按现时市价计算
3:" &Z6t# at current price 按当时价格计算;按现时价格计算
GN%<"I. at factor cost 按要素成本计算;按生产要素成本计算
MgnE-6_c at money-of-the-day price 按付款当日价格计算
w
a.f![ at or better 按指定或较佳价位〔买卖指令〕
|uQ[W17^N at par 按面值计算;平价
^Jtl;Q at sight 见票即付
"`]'ZIx[R/ at the close 按收市盘
PN9^[X at the opening 按开市盘
Ut;'Gk attestation 见证;见证条款
z@`@I at-the-money option 平价期权
pX]21&F attorney 受权人;受托代表人
3Q$c'C attornment 新拥有人承认书
0.(Ml5&e attributable profit 可归属利润
<,-,? attributable share value 可归属股份价值
7kM4Ei Auckland Stock Exchange 奥克兰证券交易所
Qi|?d7k0 auction 拍卖
vTcZ8|3 e auctioneer 拍卖商
Gbx";Y8 audit 审计;核数
V.fp/jhj Audit Commission 审计署
@ay|]w Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P8]ORQ6ZF 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〕
C,='3^Nc audit review 帐目审查
ReqE?CeV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8q*";>* audited account 审计帐目;经审计的帐目
<|Iyt[s audited annual account 经审计的周年帐目
V
Qh/ audited balance sheet 经审计的资产负债表
,Z4^'1{D auditor 核数师;核数主任;审计师
yI4DVu. auditor's certificate 核数师证明书;审计师证明书
Q
%y,;N"ro auditor's report 核数师报告;审计师报告
rBD2Si= Aussie bond 澳元债券
cl2ze austerity budget 紧缩预算
.r*#OUC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>gGil|I Australia All Ordinaries Index 澳洲所有普通股票指数
j #es2; Australian Dollar [AUD] 澳元
#rq?f Australian Options Market 澳大利亚期权市场
Bpas[2gYC Australian Securities Commission 澳洲证券事务监察委员会
+yIL[D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P09,P Australian Stock Exchange 澳大利亚证券交易所
hqWbp* Austrian Schilling [ATS] 奥地利先令
/[L)tj7B authentication 认证;鉴证
lG
<yJ~{ authority to purchase 委托购买证;委购书
F b2p(. authorization 认可;核准;授权;授权书
U>1b9G"_ authorization by direction 指示授权
mR!rn^<l authorization by instruction 指令授权
:OX$LCi authorization by warrant 令状授权
>OTl2F}4 ! authorization of unit trust 单位信托的认可
-Fa98nV.WB authorized agent 指定代理人
-UTV:^ authorized capital 法定资本
"YD.=s authorized clerk 出市员
P_mi)@ authorized dealer 认可交易商
fYs?D+U;PF authorized financial institution 认可财务机构
p&m
^IWD authorized fund 认可基金
_Z0\`kba+ authorized fund house 获授权的基金公司;认可基金公司
K~$ 35c3M authorized institution 认可机构
YVJ+'
A=| authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uYY=~o[
Tw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*H?t;,\ authorized insurer 获授权保险人;获认可承保人
`TkbF9N+ authorized investment 特准投资项目
h\2}875 authorized person 获授权人
p^Agh
authorized representative 获授权代表
fvO;lA>` authorized share capital 法定股本
BZ}`4W' automated quotation system 自动报价系统
%-k(&T3& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O68b zi] 自动交易系统〔香港期货交易所有限公司〕
"TUPYFK9 automatic adjustment mechanism 自动调整机制
|C|:i@c
H automatic adjustment system 自动调整系统
a/QIJ*0 Automatic Clearing House 自动票据交换所
`{%-*f^ automatic exchange rates accumulation system 自动化汇率累集系统
h2AGEg'g2[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2>ys2:z automatic teller machine [ATM] 自动柜员机
#*\Ry/9Q autopay 自动转帐
.dt#2a_5q available assets 可用资产
d~3GV(M available fiscal reserve 现存财政储备
XS3{R available profit 可用利润
V15q01bE# Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
# UjEY9"M average 平均;平均数;海损
.byc;9M% average basic salary 平均基本薪金
[:Xn6)qz average consumer expenditure 平均消费开支;一般消费开支
` v>/
average cost 平均成本
eC.w?(RB average cost of land production 增辟土地平均成本
i>WOYI9 average daily turnover 平均每日成交额
0}6QO average daily wage rate 平均每日工资率
J/L)3y average expenditure pattern 平均开支模式
+&(Jn average growth rate 平均增长率
<Ak:8&$O average net fixed assets 固定资产平均净值
6(,ItMbI average of relatives 相对价格平均数
N:twq&[Y average price 平均价格
oO8]lHS?@ average propensity to consume 平均消费倾向;一般消费倾向
Z0{f average propensity to save 平均储蓄倾向;一般储蓄倾向
oy`3r5g average rate 平均率
{a[Uv average revenue 平均收入;平均收益
?{?Vy9'B average stock 平均库存;平均存货
d8D yv#gT average yearly rent 平均年租
/(y4V avoidance of double taxation 避免双重课税
_d/GdeLs avoidance of tax 避税