A:
;MH((M/AN A share A股;甲类股份
/SDN7M]m! abatement of tax 减税;减扣免税额
-Zs.4@GH ABN AMRO Bank N.V. 荷兰银行
Q+L;k
R above-the-line expenditure 线上项目支出;经常预算支出
"9W]TG above-the-line receipt 线上项目收入;经常预算收入
N.r8dC ABSA Asia Limited 南非联合亚洲有限公司
f.Wip)g absolute change 绝对数值变更
(bpO>4(S absolute expenditure 实际开支
CG@3z@*?. absolute guideline figure 绝对准则数字
BPgY_f absolute interest 绝对权益
45g:q absolute order of discharge 绝对破产解除令
!h\.w9o[ absolute profit margin 绝对利润幅度
2>%|PQ absolute value 实值;绝对值
?\|QDJXY absolutely vested interest 绝对既得权益
ZBw]H'sT absorbed cost 已吸收成本;已分摊成本
kg0X2^#b absorption 吸收;分摊;合并
@)[Q6w`x absorption rate 吸收率;摊配率;分摊率
RsTz3]`yv ACB Finance Limited 亚洲商业财务有限公司
9g%1^$R acceptable form of reciprocity 合理的互惠条件
]Rah,4?9f acceptable rate 适当利率;适当汇率
bYsK|n acceptance agreement 承兑协议
b,vSE,&xP acceptance for honour 参加承兑
GWb=X cx acceptor 承兑人;接受人;受票人
&<??,R14 acceptor for honour 参加承兑人
']Q4SB"q accident insurance 意外保险
!4"(>Rnw Accident Insurance Association of Hong Kong 香港意外保险公会
QH z3 accident insurance scheme 意外保险计划
[4p~iGC accident year basis 意外年度基准
~SKV% accommodation 通融;贷款
.`./MRC accommodation bill 通融票据;空头票据
)Z4ilpU, accommodation party 汇票代发人
ylFoYROO account balance 帐户余额;帐户结余
\gz(C`4{j account book 帐簿
..FEyf account collected in advance 预收款项
$7J9Yzp?L account current book 往来帐簿
2HA-q),6 account of after-acquired property 事后取得的财产报告
{owXyQ2mK account of defaulter 拖欠帐目
rlUo# account payable 应付帐款
q<Tx'Y a account payee only [A/C payee only] 只可转帐;存入收款人帐户
#bI,;]T account receivable 应收帐款
6z-ZJ|? account receivable report 应收帐款报表
NUSb7<s,&Y account statement 结单;帐单;会计财务报表
D\13fjjHlu account title 帐户名称;会计科目
V\1pn7~V accountant's report 会计师报告
dnEIR5%+. Accountant's Report Rules 会计师报告规则
=@e3I)D#?i accounting and auditing procedure 会计与审计程序;会计与核数程序
qr$h51C& Accounting Arrangements 《会计安排》
Sj=x.Tr\ accounting basis 会计基础
g|STeg g accounting by Official Receiver 破产管理署署长呈交的帐目
sd5%S zx Accounting Circular 《会计通告》
??Lda=' accounting class 会计类别
E; `@S accounting date 记帐日期;会计结算日期
exW|c~|m{A accounting for money 款项核算
>:C0ZQUW Accounting Officer 会计主任
$<NrJgQ accounting period 会计报告期;会计期
2Dc2uU@`r accounting policy 会计政策;会计方针
_?VMSu accounting practice 会计惯例
Z;v5L/; accounting principle 会计准则
'dXGd.V7u accounting record 会计记录
K_SURTys accounting report 会计报告
3@}rO~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z D "n7; Accounting Society of China 中国会计学会
rXh*nC accounting statement 会计报表
r`dQ<U, accounting system 会计制度;会计系统
U#
+$ N3% accounting transaction 会计事项;帐务交易
- uk}Fou accounting treatment 会计处理
u;
]4ydp accounting year 会计年度
9~7s*3zI accretion 增值;添加
0|i3#G_~ accrual 应计项目;应累算数目
pY~/<lzW accrual basis 应计制;权责发生制
4D'AAr57 accrual basis accounting 应计制会计;权责发生制会计
)6!ji]c
N accrue 应累算;应计
5%r:hO @S accrued benefit 应累算利益
7.mYzl-F( accrued charges 应计费用
9Sey&x accrued cumulative preference share dividend 应累算的累积优先股股息
gZf8/Tp\z accrued expenses 应累算费用
s(.H"_a accrued interest payable 应付利息;应计未付利息
ID_#a9N accrued interest receivable 应收利息;应计未收利息
4UxxmREx; accrued right 累算权益
W(#u^,$e[ accruing profit 应累算的利润
c1Rn1M,2k accumulated fiscal reserve 累积财政储备
^-^ii3G` accumulated profit 累积利润;滚存溢利
634OH*6 accumulated reserve 累积储备
te[#FF3{ accumulation of surplus income 累积收益盈余
m;4qs#qCg? acquired assets 既得资产
n^lr7(!6 acquisition 收购;购置;取得
luWr.<1 acquisition cost 购置成本
urbSprdF acquisition expenses 购置费用
TCWt3\ acquisition of 100% interest 收购全部股权
>%\&tS' acquisition of control 取得控制权
M*gbA5 acquisition of fixed assets 购置固定资产
ln1!%B; acquisition of shell “买壳”
6*&$ha}X acquisition price 收购价
F
tS"vJ\ act of God 天灾
73p7]Uo acting partner 执事合伙人
''Y'ZsQ; active market 买卖活跃的市场;交投畅旺的市场;旺市
`R!%k]$ active partner 积极参与的合伙人
L*#W?WMM
v active trading 交投活跃
VbI$#;:[7 actual circulation 实际流通
|Cm6RH$( actual cost 实际成本
o#K*-jOfiH actual expenditure 实际开支;实际支出
\[9^,QP actual income 实际入息;实际收入;实际收益
# 4&t09 actual market 现货市场
14pyHMOR actual price 现货价;实际价格
vojXo|c actual profit 实际利润
e"(SlR actual quotation 实盘;实际价位;实际报价
c5em*qCw$ actual year basis 按实际年度计算
|Vo{ {) actuals 实货
VPr`[XPXb actuarial investigation 精算调查
11iV{ h actuarial principle 精算原则
Y*QoD9<T?; actuarial report 精算师报告
wg UgNwd1 Actuarial Society of Hong Kong 香港精算学会
kNd(KQ<.17 actuarial valuation 精算师估值
^wIg|Gc actuary 精算师
i5 0c N<o ad referendum agreement 暂定协议;有待覆核的协定
*S<d`mp[ ad valorem duty 从价税;按值征税
ZLZh$eZZ ad valorem duty system 从价税制
LgxsO:mi ad valorem fee 从价费
Ie]k/qw+ Y ad valorem tariff 从价关税
207FD additional allowance 额外免税额
(O$il additional amount for unexpired risk 未过期风险的额外款额
Q?2GwN additional assessable profit 补加应评税利润
8-"D.b4 additional assessment 补加评税
]~:WGo=_ additional commitment 额外承担
a@S{A5j additional commitment vote 额外承担拨款
Kw7uUJR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[G",Yky additional dependent parent allowance 供养父母额外免税额
3;JF5e\?x additional provision 额外拨款
.TM.
v5B additional stamp duty 附加印花税
2Krh& additional tax 补加税罚款;补加税款
SE$~Wbj? Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/.WIED}> adjudged bankrupt 被裁定破产
az1#:Go adjudicated bankrupt 裁定破产人
K(,MtY* adjudication fee 裁定费;评定印花税额手续费;评估契据费
_Ie?{5$ng` adjudication of bankruptcy 裁定破产;宣告破产
qi*Dd[OG adjudication of insolvency 裁定无力偿还债务
&n'@L9v81 adjusted actual 经调整的实数;调整后的实数
Ih HKRb[ adjusted current assets 经调整的流动资产;调整后的流动资产
60G(jO14 adjusted figure 经调整的数字;调整后的数额
cTBUj adjusted liabilities 经调整的负债;调整后的负债
tR\cS) adjusted loss 经调整的亏损;调整后的亏损
ZmDM=qN 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
D(WdI adjusted profit 经调整的利润;调整后的利润
L0)w~F
?m adjusted surplus 经调整的盈余额;调整后的盈余额
%Jji<M] adjusted value 经调整的价值;调整后的价值
fuU
3?SG adjustment 调整;修订;理算〔保险〕
Z*+y?5+L"P adjustment centre 调剂中心
Z<iK(?@O adjustment lag 调整过程的时间差距;调整时差
.L~
NX/V adjustment mechanism 调整机制
dsn(h5,Q' adjustment of loss 亏损调整
,<BV5~T.| adjustment process 调整过程;调整程序
-W{ !`<8D adjustment range 调整幅度
)Ut K9;@" administered exchange rate 受管制汇率
I|l5e2j Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9vP#/ -g administration expenses 行政费用
tlM >=s'T administration fee 手续费;行政费
TkR#Kzv380 administration in bankruptcy 破产管理
cGyR_8:2cv administration order 遗产管理令
Nwo*tb: administrator 管理人;遗产管理人
+|--}iE5n administrator of the estate 遗产管理人
X%$1%)C9 admission of debt 债项承认书
vaLP_V admission of proof 接纳债权证明
*nK4XgD advance 放贷款项;垫付款项;预支款项;预付款项
lA`qB1x advance account 暂支帐目;预付款帐户
d`,z4_ advance compensation 预付补偿金
l{gR6U{e advance from shareholder 股东垫款
i#aKW' advance pending reimbursement 预支以待日后付还
R=3|(R+kA advanced economy 先进经济体系
+Ks 3 advancement 预付;预付财产
"rrw~ advances warrant 垫款令
vm7ag 7@O advancing 贷出
Rk-G|52g adverse balance 逆差
zE Ly1v\" adverse exchange 逆汇
EbeSl+iMx_ advertisement addressed to shareholders 在报章刊登的致股东通告
DX^8w?t advice for collection 托收通知书
Xf[;^?]X advice of drawing 提款通知书;汇票通知书
r PTfwhs advice of payment 付款通知
$Xh5N3 Advisory Committee [Securities and Futures Commission]
0 ;].q*|# 谘询委员会〔证券及期货事务监察委员会〕
<MKXFV Advisory Committee on Diversification 经济多元化谘询委员会
!>N+a3
affidavit 誓章;遗产申报誓章
kC ALJRf~d affidavit of no receipt 述明无收款的誓章
"=ki_1/P affiliate 联号;联营公司;附属公司
QUm[7<" affiliated company 附属公司;联号;联营公司
^Kl*} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j/jFS]iC affordability 负担能力
<J>k%,:B African Development Bank [AfDB] 非洲开发银行
d)3jkHYEjj after-acquired property 事后取得的财产
!ALq?u after-hours dealing 市后交易
O6,2M[a after-tax profit 税后盈利;税后利润;税后溢利
_kc}: agency agreement 代理协议
&7,::$cu agency expenses 代理机构的开支
[Op^l%BC agency fee 代理费
KF1Zy; Agency Law 《代理法》
}lXor~_i agent 代理人;承销人
DS9-i2 agent of company 公司代理人
Q-B/SX)!/ agent's fee 代理人费;经纪费
Y_6v@SiO aggregate 总计;总数;总体数字
MJ$.ST aggregate amount 总款额;总额
@}
+k]c25 aggregate assets and liabilities 总体资产与负债
;<*%BtD? aggregate at constant price 按固定价格计算的总体数字
CED[\n aggregate demand 总需求
wA"d?x aggregate gross position 总持仓量
v$xurj:v#i aggregate limit 总限额
=4sx(< aggregate of salaries tax 合计薪俸税
/x)i}M) aggregate performance 总体表现;总体业绩
@r^s70{} aggregate supply 总体供应
l$kO%E' aggregate surplus 总盈余
|N}* aggregate total 整体总额
;Ea8> aggregate value 总值;合计价值
dq%C~j{v aggregated basis 合计基准
x+TdTe;p aggregated net chargeable income 合计应课税入息实额
;n.h !wmJ} aggregation 合并计算;合计;总和
Nobu=
Z aggregation of incomes of husband and wife 夫妇入息合并计算
g<ov` bF aggregation of property 财产的总和
"[rz*[o8I agio 差价;贴水
&grvlK 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》
E,dUO; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
R!
n7g8I% 《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》
0176 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L]H'
]wpn= 《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》
~N/a\%` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*&I
_fAh] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>K&chg@Hv agreement for a settlement 授产协议
AyW=. agreement for assignment 转让协议
|26[=_[q agreement for sale 售卖协议;买卖协议
;>/yY]F7 agreement for sale and purchase 买卖协议
XZS%az1% agreement for the payment of interest 支付利息协议
K2\)9 agreement for the repayment of money 还款协议
ujl?! agreement of reinsurance 再保险协议
vRn]u57O Agricultural Bank of China 中国农业银行
~W={"n?= air passenger departure tax 飞机乘客离境税
`DE_<l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+]( #!}oH airport tax 机场税
`mI5Z*]- alcohol duty 酒精税
8GRB6-.h alienation 让与;让渡;转让
\3]O?' alimony 生活费;赡养费
Tm9sQ7Oj( All Ordinaries Index [AOI] 所有普通股指数
?`xm_udc all risks 全险;综合险
zk!7TUZ">w All Sales Record for Stock Market 《股票市场成交报告》
%"=GQ 3u[ Allied Capital Resources Limited 新联财务有限公司
i`Qa7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
9~$E+m( allocation letter 拨款信件
;q5|If allocation of fund 分配款项;预留款项
W'=}2Y$]u allocation of profit 利润分配;溢利分配
azNv(|eeJL allocation warrant 拨款令
*wsZ aQ allotment 分配;配股
~g%Ht#< allotment notice 股份配售通知;配股通知
l^KCsea# allotment of shares 股份分配
j6};K ~N` allowable 可获宽免;免税的
$RB
p!7 allowable business loss 可扣除的营业亏损
}D?qj3?bj allowable expenses 可扣税的支出
SSbx[<E3 allowance 免税额;津贴;备抵;准备金
^7*7^< allowance for debts 债项的免税额
MslgQmlM allowance for depreciation by wear and tear 耗损折旧免税额
AC 2kG allowance for funeral expenses 殡殓费的免税额
I}f7|hYX allowance for inflation 为通货膨胀而预留的款项;通胀准备金
f& \Bs8la allowance for repairs and outgoings 修葺及支出方面的免税额
$pKegK;'z allowance to debtor 给债务人的津贴
m`n~-_ alteration of capital 资本更改
r&Qa;-4Pl alternate trustee 候补受托人
Q&+)Kp]A amalgamation 合并
?RIf0;G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h@'CmIZc ambit of charges 征税范围;收费范围
:>o0zG[;f amended valuation 经修订的估值
7
, _b American Commodities Exchange 美国商品交易所
>]%$lSCW\D American Express Bank Limited 美国运通银行
WbBd<^Q American Stock Exchange 美国证券交易所
@H3x51PT(m amortization 摊销
kwqY~@W amount due from banks 存放银行同业的款项
ADVS}d!;] amount due from banks abroad 存放海外银行同业的款项
6|{&7=1t amount due from holding companies 控股公司欠款
yGSZ;BDW:K amount due from local banks 存放本港银行同业的款项
VXlAK( amount due to banks 银行同业的存款
%rgW}Z5 amount due to banks abroad 海外银行同业的存款
=F Y2O`%a amount due to holding companies 控股公司存款
pq\N2d amount due to local banks 本港银行同业的存款
ASrRMH[ amount due to outport banks 外埠银行同业的存款
tl*h"du^ amount for note issue 发行纸币的款额
8h4]<T amount of bond 担保契据的款额
"nb.!OG~( amount of consideration 代价款额
>@ xe-0z amount of contribution 供款数额
.p*?g; amount of indebtedness 负债款额
<3/_'/C amount of principal of the loan 贷款本金额
GD'Z"rhI amount of rates chargeable 应征差饷数额
|Ldvfd amount of share capital 股本额
qX; F+~ amount of sums assured 承保款额
l(-"rE amount of variation 变动幅度
uFb
9Ic]` amount of vote 拨款数额
g]c6_DMfb1 amount payable 应付款额
GQJ4d-w amount receivable 应收款额
hQ!59 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j_~mP>el) analysis 分析
L,
#|W ancillary risk 附属风险
'*&dP" annual account 周年帐目;周年帐目报表;年度决算;年结
{o 5^nd annual accounting date 年结日期
I} 5e{jBB annual allowance 每年免税额;年积金;年度津贴;年津
]NI
CQ9 annual balance 年度余额
<5
OUk annual disposable income 每年可动用收入
: vx<m_ annual estimates 周年预算
D`mr>-Y annual fee 年费
-meY[!"X annual general meeting 周年大会
/3tErc' annual growth rate 年增率;每年增长率
NI.ROk1{+4 annual long-term supplement 长期个案每年补助金
1E'PSq annual pensionable emolument 可供计算退休金的年薪
sWMln:= annual report 年报
PB.'huu Annual Report on the Consumer Price Index 《消费物价指数年报》
fH?A.JP=a annual return 周年报表;周年申报表;每年报税表格
~K;hXf Annual Return Rules 《周年报表规则》
-:"KFc8A annual review of consumer prices 每年消费物价回顾
EY3F9h3xM| annual roll-forward basis 逐年延展方式
osdoL annual salary 年薪
CY{!BV' annual statement 年度报表;年度决算表
8O(L;&h 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
tLN^k;w annuitant 年金受益人
3 =c#LUA` annuity 年金
;m>/tD%
annuity contract 年金合约
wfEL
.h annuity on human life 人寿年金
I1l^0@J antecedent debt 先前的债项
H?M:<q0|G ante-dated cheque 倒填日期支票
tPN CdA anticipated expenditure 预期开支
&WL::gy_S anticipated net profit 预期纯利
GoAh{=s anticipated revenue 预期收入
(xWsyo(4 anti-inflation measure 反通货膨胀措施
Iz
j-,a anti-inflationary stance 反通货膨胀立场
e8wPEDN*4 apparent deficit 表面赤字
SdYbT)y apparent financial solvency 表面偿债能力
vu91"
4Fa apparent partner 表面合伙人
[hpkE lE application for personal assessment 个人入息课税申请书
=<m!%/I application of fund 资金应用
E{e application to release as liquidator and to destruct the books of accounts and documents
mvc ;.+ 申请免除清盘人职务及毁灭帐簿与文件
\>}#[?y appointed actuary 委任精算师
zS|4@t\__ appointed auditor 委任核数师;委任审计师
Njr;Wa.r+ appointed trustee 委任的受托人
N-&ZaK appointer 委任人
]jn1T^D' apportioned pro rata 按比例分摊
kaiK1/W0; apportionment 分配;分摊
njZ vi}m~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Yt,MXm\ apportionment formula 分摊方程式
^Go,HiB apportionment of estate duty 遗产税的分摊
W2fcY;HZ appraisal 估价;评估
XqUQ{^;aI appreciable growth 可观增长
XksI .]tfj appreciable impact 显着影响
BBGub?(dR appreciable increase 可观增长
+F60_O
` appreciation 增值;升值
.boBb< appreciation against other currencies 相对其他货币升值
_G @Zn[v appreciation of the exchange value of Hong Kong dollar 港元汇值上升
rPyjr(I"_ appreciation tax 增值税
iM;Btv[| appropriation 拨款;拨用;拨付
GYiL}itD=3 appropriation account 拨款帐目
2p#d Appropriation Bill 拨款法案
&z5?]`ALu appropriation-in-aid system 补助拨款办法
S5, u| H approved assets 核准资产
ebNRZJ?C, approved basket stock 认可一篮子证券
m[Ihte-> approved budget 核准预算
<nG}]Smd7 approved charitable donation 认可慈善捐款
DR3om;Uk approved charitable institution 认可慈善机构
&"gX
7cK8 approved currency 核准货币;认可货币
U<=d@knH approved estimates 核准预算
w+)wrJTtm approved estimates of expenditure 核准开支预算
cn/&QA" approved overseas insurer 核准海外保险人
~6Fh,S1? approved overseas trust company 核准海外信托公司
8-7Ml3G* approved pooled investment fund 核准汇集投资基金
EW vhT]<0 approved provident fund scheme 认可公积金计划
+HRtuRv0T approved provision 核准拨款
=q)+_@24>d approved redeemable share 核准可赎回股份
(Cq 38~mR approved regional stock 认可地区性证券
?wv3HN approved retirement scheme 认可退休金计划
Vn:v{-i approved subordinated loan 核准附属贷款
+J;b3UE# arbitrage 套戥;套汇;套利
+;,J0,Yn arbitrageur 套戥者;套汇者
WQ.{Ag?1 arbitrary amount 临时款项
=uNc\a ( arrangement 措施;安排;协定
%mU$]^Tw( arrears 欠款
&qSf
~7/ arrears of pay 欠付薪酬
6SE^+@jR arrears of revenue 逾期未收税款;逾期未收的帐项
=54D#,[B articles of association 组织章程;组织细则;组织章程细则
hCF_pt+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
AB,(%JT/2{ ascertainment of profit 确定利润
s-'~t#h "Asia Clear" “亚洲结算系统”
E'D16Rhp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&{glwVKV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Pi |Z\j) Asian Development Fund [ADF] 亚洲发展基金
1y6<gptx Asian dollar bond 亚洲美元债券
ht L1aQ. Asian dollar market 亚洲美元市场
)4s7,R Asian dollar rate 亚洲美元利率
!v=/f_6 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@&&}J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iHf):J?8
y asked price 沽盘;喊价;索价;卖方报价
zjcSn7iu assessable income 应评税入息
f{O-\ assessable loss 应评税亏损
KehM.c^ assessable profit 应评税利润
YcwDNsk assessable value 应评税值
q UmSB"#Z assessed profit 估定利润
k:j_:C&. assessed value 经评估价值
MaD| X_g assessment 评税;评定;估价;评税单
66
R= assessment number 评税编号;估价编号
Vj1V;dHv assessment of additional tax 补加税评税
~}d\sQF. assessment of performance 业绩评估;实绩评价
A-3^~aEgx Assessor 评税主任
J(!=Dno asset price bubbles 资产价格泡沫
7A'E+>1d asset-backed securities 具资产保证的证券
e&:%Rr]x assets accretion 资产增值
L'`Au/%S} assets and liabilities 资产与负债
.=<s@Sg,t assets betterment statement 资产递增表;资产改进表
4:Ju|g]O assets lending 实物放款;有抵押贷款
:k`Qj(7S assets of the company passing on the death 死者去世时转移的公司资产
\ >wQyz assets pledged as security for liabilities 用作负债抵押的资产
\nWbGS( assets portfolio 资产投资组合
7BwR ]. assets price 资产价格
WHOy\j},V assets quality 资产质素
8jL^q;R_( assets realization 资产变现
P*K"0[\n assets refinancing arrangement 资产再集资安排
AY<L8 assets securitization 资产证券化
*,:2O&P assets situated outside Hong Kong 在香港以外地方的资产
RFFbS{U* assets stripping 削减资产;拆卖资产
5[B)U">] assets value 资产值
b&4JHyleF assignee 承让人
,ZrR*W?iF assignment 转让;转让书;转让契
[bX^_ Y assignment of interest 权益转让
dyf>T}Iy assignment of letters patent and trade mark 专利证书及商标转让
V6_":L"! assignment of property 物业转让;物业转让书
>?ar assignment right 转让权
q "T? assignor 转让人
)F&.0 ' associate 有联系的人;有关连人士;相联者;合伙人;联系人
\<xo`2b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)16+Pm8 associate member 附属会员
5Uy*^C7M^ associated body corporate 相联法人团体
tq~f9EvC associated company 相联公司;联属公司
GhcH"D%- associated corporation 相联法团
PZ'|) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
TJW8 l[M 公认会计师公会〔英国〕
*HHL a Association of Futures Exchange Brokers 香港期货经纪协会
;vPFRiFK Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[4YRyx&:++ association of underwriters 承保人组织
No[9m_ assumption of control 接管
0[<'ygu assurance 担保;保险;转易;转易书
c V@^< assurance of interest 权益的转易
W+=j@JY}q9 at 19XX price 按一九XX年价格计算
hS &H* at a discount 按赔价计算;按贴水价格计算;打折扣
g@M5_I(W at a premium 按溢价计算;按升水价格计算
<3N\OV2 at call 通知付款;按通知
j x< <h_j at constant market price 按固定市价计算
o+{i26% at constant price 按固定价格计算
'~f*O0_ at cost 按成本计算
Ei+lVLoC at current market price 按当时市价计算;按现时市价计算
ht6}v<x.eA at current price 按当时价格计算;按现时价格计算
"SQyy at factor cost 按要素成本计算;按生产要素成本计算
NJd4( P at money-of-the-day price 按付款当日价格计算
VyYrL]OrA at or better 按指定或较佳价位〔买卖指令〕
$6 Hf[(/ e at par 按面值计算;平价
t.RDS2N| at sight 见票即付
c2:, at the close 按收市盘
e&8Meiv+d at the opening 按开市盘
NRP)'E attestation 见证;见证条款
lFcHE c at-the-money option 平价期权
dxZn| Y attorney 受权人;受托代表人
4Wa$>vz attornment 新拥有人承认书
l :u1P attributable profit 可归属利润
"5FP$oR attributable share value 可归属股份价值
S5F5Tr;TN Auckland Stock Exchange 奥克兰证券交易所
{2 T:4i5 auction 拍卖
F=*t]X[z} auctioneer 拍卖商
,\3Cq2h audit 审计;核数
Z[Iej:o5 Audit Commission 审计署
HfP<hQmN' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l?m 3* 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〕
<_*5BO audit review 帐目审查
5&L*'kV@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9fTl6?x audited account 审计帐目;经审计的帐目
be_h
uZ audited annual account 经审计的周年帐目
P Gxv4(% audited balance sheet 经审计的资产负债表
y0O e)oP auditor 核数师;核数主任;审计师
%G6x \[, auditor's certificate 核数师证明书;审计师证明书
l& sEdEA auditor's report 核数师报告;审计师报告
%z[=T@ Aussie bond 澳元债券
1B&XM^>/ austerity budget 紧缩预算
sRcS-Yw[S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B>d49(jy Australia All Ordinaries Index 澳洲所有普通股票指数
Ygg(qB1q Australian Dollar [AUD] 澳元
+"WNG Australian Options Market 澳大利亚期权市场
A(BjU:D(Oj Australian Securities Commission 澳洲证券事务监察委员会
I~p*~mLh' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7TypzgXNe Australian Stock Exchange 澳大利亚证券交易所
)w&|VvM )L Austrian Schilling [ATS] 奥地利先令
^e =xEZD authentication 认证;鉴证
q%f90 authority to purchase 委托购买证;委购书
9h-S,q! authorization 认可;核准;授权;授权书
:nqDX authorization by direction 指示授权
/RhM6N authorization by instruction 指令授权
jY/(kA]} authorization by warrant 令状授权
0v1~#KCm authorization of unit trust 单位信托的认可
+9t{ovF?L authorized agent 指定代理人
l6xqc,h!K authorized capital 法定资本
iny/K/5bf authorized clerk 出市员
l9+CJAmq authorized dealer 认可交易商
%'=TYvB 2 authorized financial institution 认可财务机构
U Lq`!1{
authorized fund 认可基金
QJR},nZ3 authorized fund house 获授权的基金公司;认可基金公司
O)&ME authorized institution 认可机构
uP8 cW([ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k`[>Bk%b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]0%{IgB authorized insurer 获授权保险人;获认可承保人
3&c'3y:b authorized investment 特准投资项目
^:f)XZ authorized person 获授权人
}> C?Zx* authorized representative 获授权代表
t)k;5B`> & authorized share capital 法定股本
egfd=z=2un automated quotation system 自动报价系统
5OOXCtIKf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
,?%Y*?v 自动交易系统〔香港期货交易所有限公司〕
)ytP$,r![S automatic adjustment mechanism 自动调整机制
:AuK Q`c automatic adjustment system 自动调整系统
P&Xy6@%[Z Automatic Clearing House 自动票据交换所
DSp~k) automatic exchange rates accumulation system 自动化汇率累集系统
j 7O!uUQQ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
fffWvf automatic teller machine [ATM] 自动柜员机
9M|#X1r{%{ autopay 自动转帐
VRY@}>W' available assets 可用资产
l_+q a6C* available fiscal reserve 现存财政储备
xZV|QVY; available profit 可用利润
b!"qbC1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
r<P? F average 平均;平均数;海损
&js$qgY average basic salary 平均基本薪金
|6Iw\YU average consumer expenditure 平均消费开支;一般消费开支
G2c\"[N1/ average cost 平均成本
L-q)48+^k average cost of land production 增辟土地平均成本
hA&m G33 average daily turnover 平均每日成交额
n36@&q+B& average daily wage rate 平均每日工资率
tLdQO" average expenditure pattern 平均开支模式
NP~3!b average growth rate 平均增长率
^$oEM0h average net fixed assets 固定资产平均净值
fG.6S"|M average of relatives 相对价格平均数
+>a(9r|: average price 平均价格
=ty{ugM< average propensity to consume 平均消费倾向;一般消费倾向
V!+< average propensity to save 平均储蓄倾向;一般储蓄倾向
fbah~[5} average rate 平均率
'?{L
gj^R average revenue 平均收入;平均收益
-I#<?=0B average stock 平均库存;平均存货
m,w^,) average yearly rent 平均年租
?&U~X)Q avoidance of double taxation 避免双重课税
@fVz
* avoidance of tax 避税