A:
V$g!#V A share A股;甲类股份
H+5S )r abatement of tax 减税;减扣免税额
4O7
{a ABN AMRO Bank N.V. 荷兰银行
oIGF=x,e8 above-the-line expenditure 线上项目支出;经常预算支出
5 89P$2e1X above-the-line receipt 线上项目收入;经常预算收入
W.^R/s8O%5 ABSA Asia Limited 南非联合亚洲有限公司
T-y5U}, absolute change 绝对数值变更
P*/ig0_fM absolute expenditure 实际开支
9;ie[sU:u absolute guideline figure 绝对准则数字
fbW<c`L H absolute interest 绝对权益
30bdcDm, absolute order of discharge 绝对破产解除令
l9z{pZ\KM absolute profit margin 绝对利润幅度
X}Fqif4A absolute value 实值;绝对值
p?O6|q absolutely vested interest 绝对既得权益
hg-M>|s7 absorbed cost 已吸收成本;已分摊成本
'x u!t'l& absorption 吸收;分摊;合并
ke2}@|?t absorption rate 吸收率;摊配率;分摊率
qoSZ+ khS$ ACB Finance Limited 亚洲商业财务有限公司
FVWHiwRU, acceptable form of reciprocity 合理的互惠条件
d0 mfqP= acceptable rate 适当利率;适当汇率
IweNe`Z acceptance agreement 承兑协议
vu~7Z;y(<j acceptance for honour 参加承兑
ot,=.%O acceptor 承兑人;接受人;受票人
nq:'jdY5| acceptor for honour 参加承兑人
KT0Pmpp5 accident insurance 意外保险
l{Xy %8 Accident Insurance Association of Hong Kong 香港意外保险公会
g(l:>=g]? accident insurance scheme 意外保险计划
T U^s!Tj accident year basis 意外年度基准
P\%aJ'f~ accommodation 通融;贷款
^!Tq(t5V accommodation bill 通融票据;空头票据
5l]qhi3f accommodation party 汇票代发人
[tkP2%1 account balance 帐户余额;帐户结余
BFQ`Ab+ account book 帐簿
=%d.wH?dZ/ account collected in advance 预收款项
9>/:c\q+ account current book 往来帐簿
'H(khS account of after-acquired property 事后取得的财产报告
:8U@KABH@h account of defaulter 拖欠帐目
2Yg\<PsN account payable 应付帐款
Uy<n7*H account payee only [A/C payee only] 只可转帐;存入收款人帐户
0RHjA&r3v account receivable 应收帐款
>AW&Lfw$ account receivable report 应收帐款报表
11B8 LX account statement 结单;帐单;会计财务报表
g^)) account title 帐户名称;会计科目
`V{'GF&[ accountant's report 会计师报告
/%AA\`:6 Accountant's Report Rules 会计师报告规则
"QmlW2ysi accounting and auditing procedure 会计与审计程序;会计与核数程序
P,)\#([vc Accounting Arrangements 《会计安排》
=D
Tbz3< accounting basis 会计基础
&%4A3.qE accounting by Official Receiver 破产管理署署长呈交的帐目
2+|U!X Accounting Circular 《会计通告》
&R3#? 1, accounting class 会计类别
IZ@M
K accounting date 记帐日期;会计结算日期
sOm&7A? accounting for money 款项核算
{j%7/T{ Accounting Officer 会计主任
o`.5NUn accounting period 会计报告期;会计期
%$F_oO7" accounting policy 会计政策;会计方针
X<d`!,bn@
accounting practice 会计惯例
#zg"E< accounting principle 会计准则
(H-kWT accounting record 会计记录
BOme`0A accounting report 会计报告
?>q5Abp[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
SHQgI<D7 Accounting Society of China 中国会计学会
z
q@"qnr accounting statement 会计报表
9`Xr7gmQf accounting system 会计制度;会计系统
GriFb]ml" accounting transaction 会计事项;帐务交易
%JuT'7VB accounting treatment 会计处理
W];l[D<S* accounting year 会计年度
o)M<^b3KO accretion 增值;添加
Wb;D9Z accrual 应计项目;应累算数目
=QhK|C!$A accrual basis 应计制;权责发生制
V82hk0*j accrual basis accounting 应计制会计;权责发生制会计
(/C
8\}Ox accrue 应累算;应计
O5ZR{f& accrued benefit 应累算利益
ddEV@2F accrued charges 应计费用
G"U^]$(+K accrued cumulative preference share dividend 应累算的累积优先股股息
yK0iW accrued expenses 应累算费用
i'z(`" accrued interest payable 应付利息;应计未付利息
cG5u$B accrued interest receivable 应收利息;应计未收利息
Hu"TEhW(2 accrued right 累算权益
I[P_j`aE accruing profit 应累算的利润
$ZRvvm!f accumulated fiscal reserve 累积财政储备
*mkL>v & accumulated profit 累积利润;滚存溢利
gaR~K accumulated reserve 累积储备
y)b=7sU accumulation of surplus income 累积收益盈余
v_,'NA0 acquired assets 既得资产
z0?IQzR^T acquisition 收购;购置;取得
zE?@_p1gei acquisition cost 购置成本
9lB$i2G>Zw acquisition expenses 购置费用
;ibOd~ acquisition of 100% interest 收购全部股权
Zn6u6<O= acquisition of control 取得控制权
'6GW.; acquisition of fixed assets 购置固定资产
!"dAwG?S acquisition of shell “买壳”
Q:j)F|uhc acquisition price 收购价
O |*-J act of God 天灾
WU~L#Ih.V acting partner 执事合伙人
uYXkD#{ active market 买卖活跃的市场;交投畅旺的市场;旺市
N]&:xd5 active partner 积极参与的合伙人
@k\npFKQm active trading 交投活跃
U&gI_z[ actual circulation 实际流通
r tH
#j actual cost 实际成本
^AC2 zC actual expenditure 实际开支;实际支出
,YF1*69 actual income 实际入息;实际收入;实际收益
.DHQJ|J-1 actual market 现货市场
cg^=F_h actual price 现货价;实际价格
3+H[S#e:Z actual profit 实际利润
z,(.` %h actual quotation 实盘;实际价位;实际报价
n"f:6|< actual year basis 按实际年度计算
j>#ywh*A actuals 实货
6!v$"u|[!' actuarial investigation 精算调查
vAfYONU actuarial principle 精算原则
nTr{D&JS actuarial report 精算师报告
0+Q;a Actuarial Society of Hong Kong 香港精算学会
URj2 evYW actuarial valuation 精算师估值
abg`:E actuary 精算师
sv2XD}} ad referendum agreement 暂定协议;有待覆核的协定
Vj6w7hz ad valorem duty 从价税;按值征税
l]S% k& ad valorem duty system 从价税制
>`I%^+z ad valorem fee 从价费
HH|N~pBJB ad valorem tariff 从价关税
5?8jj additional allowance 额外免税额
?4#wVzuzA additional amount for unexpired risk 未过期风险的额外款额
\12y,fOJ additional assessable profit 补加应评税利润
tfVlIY< additional assessment 补加评税
U P*5M additional commitment 额外承担
?P(U/DS8 additional commitment vote 额外承担拨款
U2jlDx4yg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nRcy`A% additional dependent parent allowance 供养父母额外免税额
5QZ}KNJ|t~ additional provision 额外拨款
;jFUtG additional stamp duty 附加印花税
d t^Hd]+^\ additional tax 补加税罚款;补加税款
!nTI(-- Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*`V r P adjudged bankrupt 被裁定破产
R[}fr36>/ adjudicated bankrupt 裁定破产人
!%/(a)B$^$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
mLDuizWI adjudication of bankruptcy 裁定破产;宣告破产
ozW\` adjudication of insolvency 裁定无力偿还债务
OXF/4Oe adjusted actual 经调整的实数;调整后的实数
-AwkP adjusted current assets 经调整的流动资产;调整后的流动资产
^>#@qMw adjusted figure 经调整的数字;调整后的数额
xPz Bbe adjusted liabilities 经调整的负债;调整后的负债
`Af5%m[ adjusted loss 经调整的亏损;调整后的亏损
x57O.WdN 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
WMnxN34 adjusted profit 经调整的利润;调整后的利润
)3)x/WM adjusted surplus 经调整的盈余额;调整后的盈余额
lFa?l\jLXZ adjusted value 经调整的价值;调整后的价值
_Q7]Dw/w\ adjustment 调整;修订;理算〔保险〕
{2LV0:k2 adjustment centre 调剂中心
m3=Cg$n adjustment lag 调整过程的时间差距;调整时差
[midNC +, adjustment mechanism 调整机制
v;d3uunqv adjustment of loss 亏损调整
d^I:{Ii' adjustment process 调整过程;调整程序
c=33O,_ adjustment range 调整幅度
Z5,"KhB] administered exchange rate 受管制汇率
JdX!#\O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t!o=-k administration expenses 行政费用
K9) |b`E= administration fee 手续费;行政费
d)L,kzN administration in bankruptcy 破产管理
rs,:pU administration order 遗产管理令
>Zh^,T={G administrator 管理人;遗产管理人
i&0Zli administrator of the estate 遗产管理人
O&r9+r1` admission of debt 债项承认书
C;oO=R3r admission of proof 接纳债权证明
e(vnnv?R{ advance 放贷款项;垫付款项;预支款项;预付款项
yZ,S$tSR advance account 暂支帐目;预付款帐户
{VKP&{~O advance compensation 预付补偿金
ksF4m_E>YB advance from shareholder 股东垫款
rAS2qt advance pending reimbursement 预支以待日后付还
Vn?|\3KY advanced economy 先进经济体系
69N8COLB advancement 预付;预付财产
>Y;[+#H[ advances warrant 垫款令
~z7Fz"o< advancing 贷出
B
!Z~j T adverse balance 逆差
Pa"[&{ : adverse exchange 逆汇
-gpHg advertisement addressed to shareholders 在报章刊登的致股东通告
M\r=i>(cu advice for collection 托收通知书
i: 7cdhz advice of drawing 提款通知书;汇票通知书
`h<>_zpjY advice of payment 付款通知
3]67U}` Advisory Committee [Securities and Futures Commission]
w$jq2?l 谘询委员会〔证券及期货事务监察委员会〕
Nzl`mx16 Advisory Committee on Diversification 经济多元化谘询委员会
c"zE affidavit 誓章;遗产申报誓章
ww)ow\ affidavit of no receipt 述明无收款的誓章
nKe|xP affiliate 联号;联营公司;附属公司
D:PrFa affiliated company 附属公司;联号;联营公司
M>u84|` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1HUe8m[#3 affordability 负担能力
B*n_
VBd African Development Bank [AfDB] 非洲开发银行
L\\'n ) after-acquired property 事后取得的财产
ja^ after-hours dealing 市后交易
6<No_x |_ after-tax profit 税后盈利;税后利润;税后溢利
5E}!TL$ agency agreement 代理协议
6yXN7L==x agency expenses 代理机构的开支
##'uekSJ agency fee 代理费
fDwqu.K Agency Law 《代理法》
YZz8xtM<2 agent 代理人;承销人
!jRs5{n^Ol agent of company 公司代理人
[>|6qY$D agent's fee 代理人费;经纪费
Zz! yv(e)H aggregate 总计;总数;总体数字
spTIhZ aggregate amount 总款额;总额
6&,9=(:J&R aggregate assets and liabilities 总体资产与负债
~>rnq7j aggregate at constant price 按固定价格计算的总体数字
;ApldoMi aggregate demand 总需求
% E8s>D aggregate gross position 总持仓量
V@\A<q%jTs aggregate limit 总限额
e%^PVi aggregate of salaries tax 合计薪俸税
Pl&x6\zL aggregate performance 总体表现;总体业绩
dl+:u}9M$ aggregate supply 总体供应
6nW]Q^N} aggregate surplus 总盈余
a6hDw'8! aggregate total 整体总额
B0,C!??5
aggregate value 总值;合计价值
%[BOe4[
aggregated basis 合计基准
/m h #o aggregated net chargeable income 合计应课税入息实额
?y,z aggregation 合并计算;合计;总和
{r:5\ aggregation of incomes of husband and wife 夫妇入息合并计算
A4Tjfc,rx9 aggregation of property 财产的总和
O@-(fyG agio 差价;贴水
\hZye20 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|x t\* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7$"n.cr
: 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
9HZR%s[J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dI~{0)s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+lw1v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l42tTD8Awz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,AyQCUz{*? agreement for a settlement 授产协议
;:8SN&). agreement for assignment 转让协议
8HL8)G6 agreement for sale 售卖协议;买卖协议
tfPe-U agreement for sale and purchase 买卖协议
4AYW'j C agreement for the payment of interest 支付利息协议
sNsWz.DLT# agreement for the repayment of money 还款协议
M~5Ja0N~ agreement of reinsurance 再保险协议
&o7"L; Agricultural Bank of China 中国农业银行
X"S")BQ
q air passenger departure tax 飞机乘客离境税
t?h\Af4Tf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bjql<x5d airport tax 机场税
aR}I l& alcohol duty 酒精税
6dKJt alienation 让与;让渡;转让
h{?cs%lZ alimony 生活费;赡养费
)uy2,`z All Ordinaries Index [AOI] 所有普通股指数
y@Ak_]{b all risks 全险;综合险
0t -=*7w% All Sales Record for Stock Market 《股票市场成交报告》
#*
Iyvx Allied Capital Resources Limited 新联财务有限公司
)J1xO^tE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0>U7]wZKc allocation letter 拨款信件
ShJBOaE; - allocation of fund 分配款项;预留款项
J@o$V- KK allocation of profit 利润分配;溢利分配
,XsBm+Q( allocation warrant 拨款令
]".SW5b_ allotment 分配;配股
7?qRz allotment notice 股份配售通知;配股通知
sYd)r%%AU allotment of shares 股份分配
d1u6*&@lf allowable 可获宽免;免税的
c<5(c%a allowable business loss 可扣除的营业亏损
r^;1Sm allowable expenses 可扣税的支出
/C/I_S}H allowance 免税额;津贴;备抵;准备金
YkI_i( allowance for debts 债项的免税额
hd#MV!ti allowance for depreciation by wear and tear 耗损折旧免税额
LteZ7e allowance for funeral expenses 殡殓费的免税额
)CG,Udu allowance for inflation 为通货膨胀而预留的款项;通胀准备金
W"\O+ allowance for repairs and outgoings 修葺及支出方面的免税额
8GT4U5c
; allowance to debtor 给债务人的津贴
PPj%.i) alteration of capital 资本更改
!Er)|YP alternate trustee 候补受托人
6yedl0@wa! amalgamation 合并
h&<>nK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SH;:bLk_ ambit of charges 征税范围;收费范围
EsjZ;D,c( amended valuation 经修订的估值
#~`d
;MC American Commodities Exchange 美国商品交易所
ejlau#8" American Express Bank Limited 美国运通银行
C*Wyw]:r American Stock Exchange 美国证券交易所
AQgm]ex< amortization 摊销
t`'5| amount due from banks 存放银行同业的款项
mZ#h p}\. amount due from banks abroad 存放海外银行同业的款项
b$=c(@] amount due from holding companies 控股公司欠款
-02.n}u> amount due from local banks 存放本港银行同业的款项
!">EZX amount due to banks 银行同业的存款
z;Dc#SZnO( amount due to banks abroad 海外银行同业的存款
lBNB8c0e"{ amount due to holding companies 控股公司存款
.t$1B5 amount due to local banks 本港银行同业的存款
"T' QbK0 amount due to outport banks 外埠银行同业的存款
UUqA^yJ amount for note issue 发行纸币的款额
0;2ApYks amount of bond 担保契据的款额
?Y_!Fr3V amount of consideration 代价款额
lh*!f$2~ amount of contribution 供款数额
"1ov< amount of indebtedness 负债款额
c>L#(D\\ amount of principal of the loan 贷款本金额
;!pJ%p0Sc amount of rates chargeable 应征差饷数额
uX~YDy amount of share capital 股本额
l#rr--]; amount of sums assured 承保款额
oU)3du
amount of variation 变动幅度
l'kVi amount of vote 拨款数额
$B?IE#7S4 amount payable 应付款额
`WlQ<QEi amount receivable 应收款额
]DLs'W;) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
h[r)HX0hA analysis 分析
:djbZ>< ancillary risk 附属风险
:;N2hnHoG annual account 周年帐目;周年帐目报表;年度决算;年结
V7$-4%NL annual accounting date 年结日期
4x?4[J~u[ annual allowance 每年免税额;年积金;年度津贴;年津
->5[C0: ] annual balance 年度余额
f- ~] annual disposable income 每年可动用收入
F3&:KZ!V&m annual estimates 周年预算
TJz}
8-#t annual fee 年费
$(&+NJ$U$ annual general meeting 周年大会
UaM&/K9 annual growth rate 年增率;每年增长率
_t@9WA;+\ annual long-term supplement 长期个案每年补助金
aHBM9 %gV annual pensionable emolument 可供计算退休金的年薪
KKM!($A annual report 年报
R|R3Ob.e Annual Report on the Consumer Price Index 《消费物价指数年报》
W>J1JaO annual return 周年报表;周年申报表;每年报税表格
osI0m7ws: Annual Return Rules 《周年报表规则》
QHw{@* annual review of consumer prices 每年消费物价回顾
bipA{VU annual roll-forward basis 逐年延展方式
? io,8 annual salary 年薪
![/ QW annual statement 年度报表;年度决算表
QA#
7T3| 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
u^+
(5| annuitant 年金受益人
#s|,oIm annuity 年金
lcuqzX{7 annuity contract 年金合约
u~\ NL{ annuity on human life 人寿年金
DXx),?s> antecedent debt 先前的债项
ad`=A V ] ante-dated cheque 倒填日期支票
Jek3K& anticipated expenditure 预期开支
|#x]/AXa0/ anticipated net profit 预期纯利
F7U$7(I2G anticipated revenue 预期收入
HC(o;,spO anti-inflation measure 反通货膨胀措施
?<D1]Xv anti-inflationary stance 反通货膨胀立场
RgLk AHA apparent deficit 表面赤字
JeU1r-i apparent financial solvency 表面偿债能力
b%|6y apparent partner 表面合伙人
E
rnGX#@v application for personal assessment 个人入息课税申请书
4|xQQv application of fund 资金应用
R6qC0@* application to release as liquidator and to destruct the books of accounts and documents
BaOPtBYA: 申请免除清盘人职务及毁灭帐簿与文件
1JF>0ijU@ appointed actuary 委任精算师
s
Vg89I& appointed auditor 委任核数师;委任审计师
SaiYdJ appointed trustee 委任的受托人
s^ K:cz appointer 委任人
n-:n.JX apportioned pro rata 按比例分摊
mZ4I}_\, apportionment 分配;分摊
!sav~dB) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?D=t:= apportionment formula 分摊方程式
r lXMrn apportionment of estate duty 遗产税的分摊
a'B 5m]% appraisal 估价;评估
j$=MJN0 appreciable growth 可观增长
yI8
/m| appreciable impact 显着影响
R1C2d +L appreciable increase 可观增长
Zksow} % appreciation 增值;升值
<<+Hs/ ] appreciation against other currencies 相对其他货币升值
bXK$H=S Bz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2hE+Om^n appreciation tax 增值税
Q7SRf$4 appropriation 拨款;拨用;拨付
XMm(D!6 appropriation account 拨款帐目
vL~j6'
Appropriation Bill 拨款法案
+*KDtqZjk appropriation-in-aid system 补助拨款办法
S<"`9r)av approved assets 核准资产
~ ]^<*R approved basket stock 认可一篮子证券
+V/m V7FK approved budget 核准预算
}BLT2]y0 approved charitable donation 认可慈善捐款
'kk
B>g7B approved charitable institution 认可慈善机构
jjJ l\Vn approved currency 核准货币;认可货币
cT3 s{k approved estimates 核准预算
b"&1l2\ A approved estimates of expenditure 核准开支预算
U$T
(R2@ approved overseas insurer 核准海外保险人
q{RT~,% approved overseas trust company 核准海外信托公司
* ;<>@* approved pooled investment fund 核准汇集投资基金
{iq)[)n approved provident fund scheme 认可公积金计划
o Np4> 7Lk approved provision 核准拨款
meR5E?Fm approved redeemable share 核准可赎回股份
E]%&)3O[ approved regional stock 认可地区性证券
fg~9{1B approved retirement scheme 认可退休金计划
q%c"`u/v/ approved subordinated loan 核准附属贷款
X1\ao[t<;c arbitrage 套戥;套汇;套利
+y|H#(wBP arbitrageur 套戥者;套汇者
cK6IyJx- arbitrary amount 临时款项
1iIag}?p arrangement 措施;安排;协定
mY/x|)MmM arrears 欠款
#GA6vJ4^s arrears of pay 欠付薪酬
H"%SzU arrears of revenue 逾期未收税款;逾期未收的帐项
~6Df~uN articles of association 组织章程;组织细则;组织章程细则
vAo|o* Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
@BS7Gyw ascertainment of profit 确定利润
h} <Ie < "Asia Clear" “亚洲结算系统”
'EsdYx5C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+u'y!@VV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
oSB0P Asian Development Fund [ADF] 亚洲发展基金
#;Z+X) Asian dollar bond 亚洲美元债券
_:.'\d( Asian dollar market 亚洲美元市场
S}XVr?l2O Asian dollar rate 亚洲美元利率
%XK<[BF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
jGKas I` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$Y_v X
2 asked price 沽盘;喊价;索价;卖方报价
ulxy 4] h assessable income 应评税入息
*OMW" NZ; assessable loss 应评税亏损
1[H1l; assessable profit 应评税利润
qjVhBu7A assessable value 应评税值
iV8O<en&i assessed profit 估定利润
<[<]+r&* assessed value 经评估价值
\z)` pno assessment 评税;评定;估价;评税单
~h6aTN assessment number 评税编号;估价编号
$sBje*; assessment of additional tax 补加税评税
yZ57uz assessment of performance 业绩评估;实绩评价
lO5*n|Ic, Assessor 评税主任
D-4\AzIb asset price bubbles 资产价格泡沫
D}7G|gX1 asset-backed securities 具资产保证的证券
+hKH\] assets accretion 资产增值
l?swW+x\ assets and liabilities 资产与负债
WbDD9ZS assets betterment statement 资产递增表;资产改进表
h@"u==0 assets lending 实物放款;有抵押贷款
zwpgf assets of the company passing on the death 死者去世时转移的公司资产
Fg-4u&Ik assets pledged as security for liabilities 用作负债抵押的资产
a]8}zSUK assets portfolio 资产投资组合
{1]/ok2k5 assets price 资产价格
T^n0 =| assets quality 资产质素
&?j]L4% assets realization 资产变现
$Y31YA assets refinancing arrangement 资产再集资安排
u!K5jqP assets securitization 资产证券化
=K\.YKT assets situated outside Hong Kong 在香港以外地方的资产
>)`V$x assets stripping 削减资产;拆卖资产
vqnFyd assets value 资产值
tA6x assignee 承让人
@$%[D`Wa< assignment 转让;转让书;转让契
?q+^U>wy& assignment of interest 权益转让
i>n)T assignment of letters patent and trade mark 专利证书及商标转让
GK-__Y. assignment of property 物业转让;物业转让书
XH{P@2~l assignment right 转让权
/|z_z%= assignor 转让人
nPo YjQi associate 有联系的人;有关连人士;相联者;合伙人;联系人
E<
Ini'od[ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&Eqa y' associate member 附属会员
$7JWA9#N! associated body corporate 相联法人团体
j,i>
1|J associated company 相联公司;联属公司
t+`>zux5(T associated corporation 相联法团
1>e%(k2w% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
UO{3vry48 公认会计师公会〔英国〕
64h$sC0z/e Association of Futures Exchange Brokers 香港期货经纪协会
}iCcXZ&5^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
A *_ |/o association of underwriters 承保人组织
)+xHv assumption of control 接管
lH8e?zJ assurance 担保;保险;转易;转易书
8{iFxTz assurance of interest 权益的转易
{ WW!P,w at 19XX price 按一九XX年价格计算
3D/<R|p at a discount 按赔价计算;按贴水价格计算;打折扣
FR9*WI
at a premium 按溢价计算;按升水价格计算
U6Ws#e at call 通知付款;按通知
#_}r)q
at constant market price 按固定市价计算
L:3 at constant price 按固定价格计算
E3<~C(APW at cost 按成本计算
a}#Jcy!e at current market price 按当时市价计算;按现时市价计算
!>Ru= $9 at current price 按当时价格计算;按现时价格计算
nt*nTtcE at factor cost 按要素成本计算;按生产要素成本计算
dl&402 at money-of-the-day price 按付款当日价格计算
y%^TZ[S at or better 按指定或较佳价位〔买卖指令〕
+`H{ at par 按面值计算;平价
4+j:]poYG{ at sight 见票即付
SF2< at the close 按收市盘
cKbsf^R[e at the opening 按开市盘
eLc@w<yB attestation 见证;见证条款
/i at-the-money option 平价期权
)zoO#tX attorney 受权人;受托代表人
Xs7xZ$ attornment 新拥有人承认书
5EqC.g. attributable profit 可归属利润
.8K ~ h attributable share value 可归属股份价值
~\~K,v Auckland Stock Exchange 奥克兰证券交易所
mrvPzoF,] auction 拍卖
V)g{ Ew]: auctioneer 拍卖商
9?~K"+-SI audit 审计;核数
s$ v<p(yl Audit Commission 审计署
"P_PqM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G)'(%rl 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〕
~GZpAPg* audit review 帐目审查
2%F!aeX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N)H
_4L audited account 审计帐目;经审计的帐目
ek3,ss3 audited annual account 经审计的周年帐目
^w*$qzESy audited balance sheet 经审计的资产负债表
Zc Y* TGx auditor 核数师;核数主任;审计师
21\t2<" auditor's certificate 核数师证明书;审计师证明书
!O-9W=NJ auditor's report 核数师报告;审计师报告
PC3-X['[ Aussie bond 澳元债券
-6./bB g austerity budget 紧缩预算
5o dtYI%L Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
wmf#3"n Australia All Ordinaries Index 澳洲所有普通股票指数
?()$imb* Australian Dollar [AUD] 澳元
M~/R1\'&j Australian Options Market 澳大利亚期权市场
,\cO>y@ Australian Securities Commission 澳洲证券事务监察委员会
.]\+JTm Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hXE_OXZ Australian Stock Exchange 澳大利亚证券交易所
b=-LQkcZhK Austrian Schilling [ATS] 奥地利先令
iB=v
>8l% authentication 认证;鉴证
a6v ls]? authority to purchase 委托购买证;委购书
uNcE_< authorization 认可;核准;授权;授权书
lh?TEQ authorization by direction 指示授权
r{~@hd'Aj authorization by instruction 指令授权
y$n`+%_ authorization by warrant 令状授权
RU'
WHk authorization of unit trust 单位信托的认可
cA8"Ft{P) authorized agent 指定代理人
HLnizE authorized capital 法定资本
$sX X6K), authorized clerk 出市员
H#+?)<UQ authorized dealer 认可交易商
`mfN3Q*[c authorized financial institution 认可财务机构
%G%D[ i] authorized fund 认可基金
$_P*Bk) authorized fund house 获授权的基金公司;认可基金公司
pd1V8PZSG authorized institution 认可机构
#g6*s+Gm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VP<_~OLc authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vKvT7Zxc authorized insurer 获授权保险人;获认可承保人
/EpsJb`kj authorized investment 特准投资项目
4}\Dr
%US authorized person 获授权人
zw yK \j authorized representative 获授权代表
H!+T2<F9R authorized share capital 法定股本
w[V71Iej automated quotation system 自动报价系统
b&$sY!iU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GG@&jcp7 自动交易系统〔香港期货交易所有限公司〕
*7yu&a8 automatic adjustment mechanism 自动调整机制
JZS#Q\JN automatic adjustment system 自动调整系统
%`~?w'
Automatic Clearing House 自动票据交换所
;| :^zo automatic exchange rates accumulation system 自动化汇率累集系统
aybfBC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Dm.tYG automatic teller machine [ATM] 自动柜员机
WF.y"{6> autopay 自动转帐
ct3^V M&/ available assets 可用资产
\?9{H6<= available fiscal reserve 现存财政储备
sP+ZE>7 available profit 可用利润
JN
Ur?+g Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
k^ZcgHHgb average 平均;平均数;海损
v^;%Fz_Dr average basic salary 平均基本薪金
~e)`D nJ average consumer expenditure 平均消费开支;一般消费开支
50S >`qi2x average cost 平均成本
{U,q!<@mq average cost of land production 增辟土地平均成本
5l&9BS& average daily turnover 平均每日成交额
%Z"I=;=nxI average daily wage rate 平均每日工资率
#CaT0#v average expenditure pattern 平均开支模式
y_=},a average growth rate 平均增长率
6tBh`nYB= average net fixed assets 固定资产平均净值
MJ)aY2 average of relatives 相对价格平均数
u{-J?t&` average price 平均价格
YlY3C average propensity to consume 平均消费倾向;一般消费倾向
kh'R/Dt average propensity to save 平均储蓄倾向;一般储蓄倾向
xfE:r: average rate 平均率
(Es0n$Xb average revenue 平均收入;平均收益
N>'T"^S/ average stock 平均库存;平均存货
!M[a/7x,p average yearly rent 平均年租
*UJ&9rQ avoidance of double taxation 避免双重课税
-PI_* avoidance of tax 避税