A:
)ePQN~#K} A share A股;甲类股份
1c19$KHu abatement of tax 减税;减扣免税额
KwxO%/-}S ABN AMRO Bank N.V. 荷兰银行
AD0pmD above-the-line expenditure 线上项目支出;经常预算支出
(d?sFwOt\ above-the-line receipt 线上项目收入;经常预算收入
|<Rf^"T ABSA Asia Limited 南非联合亚洲有限公司
]dU/;8/% absolute change 绝对数值变更
uk<JV*R= absolute expenditure 实际开支
_I<LB0kgf. absolute guideline figure 绝对准则数字
`F,*NESv absolute interest 绝对权益
Jr.4Y>;}e3 absolute order of discharge 绝对破产解除令
(;T g1$ absolute profit margin 绝对利润幅度
o"Mhwh absolute value 实值;绝对值
}\oy%]_mY absolutely vested interest 绝对既得权益
UtzM+7r@ absorbed cost 已吸收成本;已分摊成本
Z%9_vpWc absorption 吸收;分摊;合并
t`
f.HJe absorption rate 吸收率;摊配率;分摊率
Re]7G.y ACB Finance Limited 亚洲商业财务有限公司
-8pQI acceptable form of reciprocity 合理的互惠条件
dOx0'q"Z acceptable rate 适当利率;适当汇率
grbUR)f<?- acceptance agreement 承兑协议
?_BK(kL_ acceptance for honour 参加承兑
]`H8r y2 acceptor 承兑人;接受人;受票人
[7sy}UH acceptor for honour 参加承兑人
T^1]|P accident insurance 意外保险
P; DGs]PF Accident Insurance Association of Hong Kong 香港意外保险公会
90[?)s accident insurance scheme 意外保险计划
u0?,CQPL accident year basis 意外年度基准
t(Sjo8,
b accommodation 通融;贷款
:J~sz)n4 accommodation bill 通融票据;空头票据
D)){"Q!b accommodation party 汇票代发人
D\9-MXc1 account balance 帐户余额;帐户结余
E5`KUMZkq account book 帐簿
pe@j`Sm:Ej account collected in advance 预收款项
9LK<u $C account current book 往来帐簿
["}Yp account of after-acquired property 事后取得的财产报告
k]] e8> account of defaulter 拖欠帐目
j" ~gEGfK account payable 应付帐款
"+k^8ki account payee only [A/C payee only] 只可转帐;存入收款人帐户
wzNGL{3 account receivable 应收帐款
IWs)n1D*] account receivable report 应收帐款报表
o3kVcX^ account statement 结单;帐单;会计财务报表
e>~7RN account title 帐户名称;会计科目
^R;rrn{^ accountant's report 会计师报告
xp;CYr"1} Accountant's Report Rules 会计师报告规则
uYy&<_r accounting and auditing procedure 会计与审计程序;会计与核数程序
k*"FMJG_ Accounting Arrangements 《会计安排》
O$,bNu/g accounting basis 会计基础
ZMn~QU_5 accounting by Official Receiver 破产管理署署长呈交的帐目
(sN;B) Accounting Circular 《会计通告》
'rSP@ accounting class 会计类别
IuN:*P accounting date 记帐日期;会计结算日期
0.kQqy~5 accounting for money 款项核算
i-E/#zni Accounting Officer 会计主任
FAbl5VW' accounting period 会计报告期;会计期
:W*']8 M- accounting policy 会计政策;会计方针
R0DWjN$j accounting practice 会计惯例
_=ziw|zI accounting principle 会计准则
w\(;>e@ accounting record 会计记录
$CP_oEb accounting report 会计报告
,HHCgN
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A2{s?L, Accounting Society of China 中国会计学会
[)KLmL% accounting statement 会计报表
,3p$Z accounting system 会计制度;会计系统
o@j)clf accounting transaction 会计事项;帐务交易
YIZ+BVa accounting treatment 会计处理
h&O8e;S# accounting year 会计年度
*r|)@K| accretion 增值;添加
C)v*L#{% accrual 应计项目;应累算数目
HHXm
4}!;< accrual basis 应计制;权责发生制
i?D
KKjN$ accrual basis accounting 应计制会计;权责发生制会计
CF0i72ul5 accrue 应累算;应计
8-uRn38 accrued benefit 应累算利益
Y>i5ubR~ accrued charges 应计费用
b@?pofZ`k accrued cumulative preference share dividend 应累算的累积优先股股息
9aKt (g6 accrued expenses 应累算费用
c2fqueK|:W accrued interest payable 应付利息;应计未付利息
ml\2%07 accrued interest receivable 应收利息;应计未收利息
,,o5hD0V9 accrued right 累算权益
3Sh#7"K3 accruing profit 应累算的利润
o'auCa,N accumulated fiscal reserve 累积财政储备
Yj/[I\I"m accumulated profit 累积利润;滚存溢利
d@IV@'Q7u accumulated reserve 累积储备
ae-hQF& accumulation of surplus income 累积收益盈余
i3v|r 0O~L acquired assets 既得资产
<WCTJ!Z acquisition 收购;购置;取得
7'1 +i acquisition cost 购置成本
jt,dr3|/n acquisition expenses 购置费用
^mZ eAW acquisition of 100% interest 收购全部股权
H(,D5y`k1 acquisition of control 取得控制权
@?YO_</ acquisition of fixed assets 购置固定资产
u>-pgu acquisition of shell “买壳”
f\]splL acquisition price 收购价
6&KvT2?tA` act of God 天灾
j]5mzz~ acting partner 执事合伙人
1$1[6
\3v active market 买卖活跃的市场;交投畅旺的市场;旺市
22_%u=p-| active partner 积极参与的合伙人
Q( g&/O active trading 交投活跃
m\xlSNW'q actual circulation 实际流通
71(C@/J actual cost 实际成本
?@LqrKj11 actual expenditure 实际开支;实际支出
GiGXV @dq actual income 实际入息;实际收入;实际收益
. ]D7Il actual market 现货市场
#Rx|oSc} actual price 现货价;实际价格
1Bhd- actual profit 实际利润
q[Ed6FM$~ actual quotation 实盘;实际价位;实际报价
*Z:'jV< actual year basis 按实际年度计算
o b,%); m actuals 实货
D/x!`&.sN actuarial investigation 精算调查
O\&[|sGY{ actuarial principle 精算原则
"CcdwWM actuarial report 精算师报告
>Ndck2@ Actuarial Society of Hong Kong 香港精算学会
&/-^D/ot actuarial valuation 精算师估值
9#iv|X actuary 精算师
7w?V0pLwn8 ad referendum agreement 暂定协议;有待覆核的协定
N`1W"Rx! ad valorem duty 从价税;按值征税
%{*)-_M ad valorem duty system 从价税制
4Ow0g-{ ad valorem fee 从价费
IqrT@jgN- ad valorem tariff 从价关税
/@qnEP% additional allowance 额外免税额
5kbbeO|0G additional amount for unexpired risk 未过期风险的额外款额
U,e'vS{ additional assessable profit 补加应评税利润
_dk/SWb) additional assessment 补加评税
$7
FT0?kG additional commitment 额外承担
G>>TB{} additional commitment vote 额外承担拨款
fq,LXQ#G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`%oJa` additional dependent parent allowance 供养父母额外免税额
5i|DJ6 additional provision 额外拨款
5wgeA^HE2y additional stamp duty 附加印花税
~+OAAkJ9 additional tax 补加税罚款;补加税款
G>f2E49BXt Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
tQSJ"Q adjudged bankrupt 被裁定破产
>uR0Xs;V adjudicated bankrupt 裁定破产人
=QQTHL{3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
D_2~
6 adjudication of bankruptcy 裁定破产;宣告破产
9Impp5`/B adjudication of insolvency 裁定无力偿还债务
5@&{%99 adjusted actual 经调整的实数;调整后的实数
JT(6Uf adjusted current assets 经调整的流动资产;调整后的流动资产
!wNj;ST* adjusted figure 经调整的数字;调整后的数额
'wm :Xa adjusted liabilities 经调整的负债;调整后的负债
>.4mAO adjusted loss 经调整的亏损;调整后的亏损
\!Cc[n(f# 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
Fx6]x$3 adjusted profit 经调整的利润;调整后的利润
>xB[k-C4 adjusted surplus 经调整的盈余额;调整后的盈余额
@eOD+h' adjusted value 经调整的价值;调整后的价值
i0/RvrLc adjustment 调整;修订;理算〔保险〕
Pua|Z
x adjustment centre 调剂中心
f:hsE adjustment lag 调整过程的时间差距;调整时差
wR]jJbF adjustment mechanism 调整机制
!]*Cwbh.
u adjustment of loss 亏损调整
?=#vp / adjustment process 调整过程;调整程序
JDp{d c adjustment range 调整幅度
yMVlTO administered exchange rate 受管制汇率
;FfDi*S7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3 jR I@ administration expenses 行政费用
K0xka[x=( administration fee 手续费;行政费
<g3)!VR^q administration in bankruptcy 破产管理
C(@#I7 G administration order 遗产管理令
r=74'g administrator 管理人;遗产管理人
H.=S08c3kA administrator of the estate 遗产管理人
P~d&PhOe admission of debt 债项承认书
x4=Sm0Ro|V admission of proof 接纳债权证明
hw9qnSeRy advance 放贷款项;垫付款项;预支款项;预付款项
d.Im{-S advance account 暂支帐目;预付款帐户
aTL u7C\-e advance compensation 预付补偿金
INjr$'* advance from shareholder 股东垫款
R&MdwTa advance pending reimbursement 预支以待日后付还
F)n^pT advanced economy 先进经济体系
o4PJ9x5R! advancement 预付;预付财产
R!Lh~~@{( advances warrant 垫款令
0s'h2={iI advancing 贷出
}"x#uG adverse balance 逆差
]:_s7v adverse exchange 逆汇
8Z[YcLy"({ advertisement addressed to shareholders 在报章刊登的致股东通告
~H4wsa39 advice for collection 托收通知书
o!@}&DE|*L advice of drawing 提款通知书;汇票通知书
/9@[gv
A advice of payment 付款通知
{i#z<ttu Advisory Committee [Securities and Futures Commission]
Wb{0UkApJ 谘询委员会〔证券及期货事务监察委员会〕
)Bw}T Advisory Committee on Diversification 经济多元化谘询委员会
rZ#ZY affidavit 誓章;遗产申报誓章
J1UG},-h affidavit of no receipt 述明无收款的誓章
50jZu'z: affiliate 联号;联营公司;附属公司
s{9G// affiliated company 附属公司;联号;联营公司
CR8szMa affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>h3m/aeNC affordability 负担能力
scQnL'\ African Development Bank [AfDB] 非洲开发银行
'^!#*O after-acquired property 事后取得的财产
RzOcz=A} after-hours dealing 市后交易
tN1xZW: after-tax profit 税后盈利;税后利润;税后溢利
zN3b`K. i agency agreement 代理协议
L'L[Vpx agency expenses 代理机构的开支
euiP<[|h= agency fee 代理费
!fmbm4!a
Agency Law 《代理法》
r?2EJE2{V agent 代理人;承销人
,[UK32KWI agent of company 公司代理人
D8 BmC agent's fee 代理人费;经纪费
{3`cSm6c aggregate 总计;总数;总体数字
SE<?l aggregate amount 总款额;总额
wG@f~$ aggregate assets and liabilities 总体资产与负债
aDZ,9} aggregate at constant price 按固定价格计算的总体数字
@i <vlHpl aggregate demand 总需求
AEd]nVV Q aggregate gross position 总持仓量
?RQ_LA; aggregate limit 总限额
|5TzRz aggregate of salaries tax 合计薪俸税
i@m@]-2 aggregate performance 总体表现;总体业绩
H ]z83:Z aggregate supply 总体供应
E! GH$%:; aggregate surplus 总盈余
J~.` aggregate total 整体总额
v8l3{qq aggregate value 总值;合计价值
L+.&e4f'oj aggregated basis 合计基准
W7#dc89} aggregated net chargeable income 合计应课税入息实额
8vqx}2 aggregation 合并计算;合计;总和
4&kC8
[ r aggregation of incomes of husband and wife 夫妇入息合并计算
Bw/8-:eb aggregation of property 财产的总和
%urd;h D agio 差价;贴水
g^:
&Dh Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
VjLv{f<p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
572{DC&T 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[nASMKK0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mgE
r+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c> 0R_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
363KU@` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
z50P*
eS agreement for a settlement 授产协议
2!Qg1hM agreement for assignment 转让协议
^). agreement for sale 售卖协议;买卖协议
iY*fp=c9 agreement for sale and purchase 买卖协议
F}~qTF;H agreement for the payment of interest 支付利息协议
vzFo" agreement for the repayment of money 还款协议
6UKZ0~R agreement of reinsurance 再保险协议
Jo''yrJpB Agricultural Bank of China 中国农业银行
Tx>V$+al air passenger departure tax 飞机乘客离境税
{n\Ai3F- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gY&WH9sp?9 airport tax 机场税
s[bQO1g;* alcohol duty 酒精税
U8zCV*ag alienation 让与;让渡;转让
I%:\"g"c alimony 生活费;赡养费
+L|x^B3 All Ordinaries Index [AOI] 所有普通股指数
b/"gUYo all risks 全险;综合险
cq0-Dd9^& All Sales Record for Stock Market 《股票市场成交报告》
r yNe=9p Allied Capital Resources Limited 新联财务有限公司
%<0'xJ%%Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
[\3W_jR allocation letter 拨款信件
|Kb
m74Z% allocation of fund 分配款项;预留款项
7epil allocation of profit 利润分配;溢利分配
t0_4jVt allocation warrant 拨款令
3 <)+)n allotment 分配;配股
Z 4QL&?U
allotment notice 股份配售通知;配股通知
Ao+6^z_ allotment of shares 股份分配
R} X"di allowable 可获宽免;免税的
`a `>Mtl allowable business loss 可扣除的营业亏损
yV*jc`1
allowable expenses 可扣税的支出
;,/4Ry22j- allowance 免税额;津贴;备抵;准备金
0^vz /y1c allowance for debts 债项的免税额
5.$/]2VK allowance for depreciation by wear and tear 耗损折旧免税额
@jCMQYR allowance for funeral expenses 殡殓费的免税额
" GY3sam allowance for inflation 为通货膨胀而预留的款项;通胀准备金
)FN\jo!!. allowance for repairs and outgoings 修葺及支出方面的免税额
z HT#bP:o allowance to debtor 给债务人的津贴
fjCFJ_ alteration of capital 资本更改
lK_T%1Gz alternate trustee 候补受托人
:%_h'9Qq amalgamation 合并
U@9v(TfV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&F:%y(;{Y ambit of charges 征税范围;收费范围
WjguM amended valuation 经修订的估值
: T{VCw:* American Commodities Exchange 美国商品交易所
{53|X=D64 American Express Bank Limited 美国运通银行
8*;>:g American Stock Exchange 美国证券交易所
sJ{r+wY amortization 摊销
~O~iP8T amount due from banks 存放银行同业的款项
EW`3$J; amount due from banks abroad 存放海外银行同业的款项
}
m"':f amount due from holding companies 控股公司欠款
.k$Yleg amount due from local banks 存放本港银行同业的款项
w75Ro6y amount due to banks 银行同业的存款
10Q!-K),p amount due to banks abroad 海外银行同业的存款
IrUoAQ2xpG amount due to holding companies 控股公司存款
V?)YQB amount due to local banks 本港银行同业的存款
aJ@lT&. amount due to outport banks 外埠银行同业的存款
fr'DV/T amount for note issue 发行纸币的款额
$_3)m amount of bond 担保契据的款额
6"?#E[ #[ amount of consideration 代价款额
!jf!\Uu[U amount of contribution 供款数额
g&{CEfw& amount of indebtedness 负债款额
SAiaC _ amount of principal of the loan 贷款本金额
|8tKN"QG amount of rates chargeable 应征差饷数额
Po&'#TC1 amount of share capital 股本额
# [
+n( amount of sums assured 承保款额
#&ei amount of variation 变动幅度
T"t.t%(8 amount of vote 拨款数额
+:W/=C
d(h amount payable 应付款额
yuC|_nL amount receivable 应收款额
k!bG![Ie| Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Yxy!&hPLv: analysis 分析
9oIfSr,y ancillary risk 附属风险
m%'T90mi annual account 周年帐目;周年帐目报表;年度决算;年结
:|8!w annual accounting date 年结日期
3xN_z?Rg annual allowance 每年免税额;年积金;年度津贴;年津
!1%Sf.`!_ annual balance 年度余额
Xvk+1:D annual disposable income 每年可动用收入
$&!|G-0' annual estimates 周年预算
<*+[E!oi annual fee 年费
~k%XW$cV annual general meeting 周年大会
ayh235>a( annual growth rate 年增率;每年增长率
-BSO$'{7 annual long-term supplement 长期个案每年补助金
b6xz\zCL annual pensionable emolument 可供计算退休金的年薪
X,c`,B03 annual report 年报
"_2;+@+ Annual Report on the Consumer Price Index 《消费物价指数年报》
c>3j$D+ annual return 周年报表;周年申报表;每年报税表格
*2fJdY Annual Return Rules 《周年报表规则》
(&u'S+ annual review of consumer prices 每年消费物价回顾
rp^:{6O annual roll-forward basis 逐年延展方式
re,}}' annual salary 年薪
@+1AYVz(k annual statement 年度报表;年度决算表
B`gH({U 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
I2krxLPd annuitant 年金受益人
0dQ\Y]b annuity 年金
Z?d][zGw annuity contract 年金合约
c[T@lz(! annuity on human life 人寿年金
i9V, antecedent debt 先前的债项
c$lZ\r" ante-dated cheque 倒填日期支票
mN>(n+ly anticipated expenditure 预期开支
.s?^y+e_ anticipated net profit 预期纯利
:sw@1 anticipated revenue 预期收入
_[Sh`4`r anti-inflation measure 反通货膨胀措施
:Gzp
(@<@e anti-inflationary stance 反通货膨胀立场
_2)QL apparent deficit 表面赤字
?o`:V|<v apparent financial solvency 表面偿债能力
-knP5"TB apparent partner 表面合伙人
=Ot_P7'5gv application for personal assessment 个人入息课税申请书
Gx4{ 9 application of fund 资金应用
4'tY1d application to release as liquidator and to destruct the books of accounts and documents
]omBq<ox'Y 申请免除清盘人职务及毁灭帐簿与文件
HGDiwA appointed actuary 委任精算师
G*,7pc appointed auditor 委任核数师;委任审计师
XL9-N?(@ appointed trustee 委任的受托人
fQwLx
appointer 委任人
t BG
9Mn apportioned pro rata 按比例分摊
;JMmr-@ apportionment 分配;分摊
cnRgzj<ek Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bvHQ #:}H apportionment formula 分摊方程式
L4ct2|w}ul apportionment of estate duty 遗产税的分摊
yY*(!^S appraisal 估价;评估
kem(U{m appreciable growth 可观增长
+md"X@k5* appreciable impact 显着影响
F\v~2/J5v appreciable increase 可观增长
So75h*e appreciation 增值;升值
rg=Ym. appreciation against other currencies 相对其他货币升值
K`j:F>b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$~j9{*]5 appreciation tax 增值税
W`P>vK@= appropriation 拨款;拨用;拨付
B#}EYY appropriation account 拨款帐目
mxu !$wx Appropriation Bill 拨款法案
2[j`bYNe appropriation-in-aid system 补助拨款办法
lA;qFXaN> approved assets 核准资产
<r(D\rmD approved basket stock 认可一篮子证券
:6u.\u approved budget 核准预算
AX'-}5T= approved charitable donation 认可慈善捐款
L
" 'd(MD approved charitable institution 认可慈善机构
'1fyBU approved currency 核准货币;认可货币
@,}tY ?>a approved estimates 核准预算
M ac?HI approved estimates of expenditure 核准开支预算
G1*,~1i approved overseas insurer 核准海外保险人
.>~er?- approved overseas trust company 核准海外信托公司
[@B!N+P5; approved pooled investment fund 核准汇集投资基金
c.5u \I9" approved provident fund scheme 认可公积金计划
E cSu[b
approved provision 核准拨款
3xKgj5M approved redeemable share 核准可赎回股份
&Nw|(z&$ approved regional stock 认可地区性证券
bE@Eiac approved retirement scheme 认可退休金计划
XX
"3.zW approved subordinated loan 核准附属贷款
Sqyju3Yp arbitrage 套戥;套汇;套利
Eau
V arbitrageur 套戥者;套汇者
Z6Z/Y()4Tl arbitrary amount 临时款项
xP;>p|
M arrangement 措施;安排;协定
.<xD'54 arrears 欠款
yq<W+b/ arrears of pay 欠付薪酬
}f% Qk0^ arrears of revenue 逾期未收税款;逾期未收的帐项
lDF7~N9J_ articles of association 组织章程;组织细则;组织章程细则
g:!R't? Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
$9xp@8b\_ ascertainment of profit 确定利润
e.#,9 "Asia Clear" “亚洲结算系统”
(d*||" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QC&,C}t, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!4<A|$mQ Asian Development Fund [ADF] 亚洲发展基金
k*C[-5&# Asian dollar bond 亚洲美元债券
ts("(zI1E Asian dollar market 亚洲美元市场
\PFj w9s Asian dollar rate 亚洲美元利率
,H<nNBv3M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
9 g- 8u+& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.u=|h3& asked price 沽盘;喊价;索价;卖方报价
g6S-vSX, assessable income 应评税入息
}RY Pr assessable loss 应评税亏损
-}( o+!nl assessable profit 应评税利润
DRTT3;,N assessable value 应评税值
TZ3gJ6 Cb assessed profit 估定利润
-j:yE Z4Oy assessed value 经评估价值
GU 9p'E assessment 评税;评定;估价;评税单
.2_xTt assessment number 评税编号;估价编号
R9D2cu,{ assessment of additional tax 补加税评税
6+"gk( assessment of performance 业绩评估;实绩评价
&p*rEs Assessor 评税主任
j~>J?w9<O asset price bubbles 资产价格泡沫
R6:m@ asset-backed securities 具资产保证的证券
ipt]qJFd assets accretion 资产增值
8Bh
micU assets and liabilities 资产与负债
.cx9+; assets betterment statement 资产递增表;资产改进表
P"t Dq& assets lending 实物放款;有抵押贷款
k,8^RI07@ assets of the company passing on the death 死者去世时转移的公司资产
t]iKU@3 assets pledged as security for liabilities 用作负债抵押的资产
}<w9Jfr"X assets portfolio 资产投资组合
%qqeL assets price 资产价格
tB4yj_ZF assets quality 资产质素
}w2Et assets realization 资产变现
D0MW~Y6{ assets refinancing arrangement 资产再集资安排
3H4T*&9;n assets securitization 资产证券化
>IA1 \?( assets situated outside Hong Kong 在香港以外地方的资产
@+)T"5_Y[ assets stripping 削减资产;拆卖资产
]1|7V|N6 assets value 资产值
<Lt"e8Z> x assignee 承让人
rSm#/)4A assignment 转让;转让书;转让契
gQ%mVJB{( assignment of interest 权益转让
8DbP$Wwi assignment of letters patent and trade mark 专利证书及商标转让
Ge=\IAj assignment of property 物业转让;物业转让书
'WBhW5@ assignment right 转让权
a1[J> assignor 转让人
`0w!& associate 有联系的人;有关连人士;相联者;合伙人;联系人
=4U$9jo!; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,JTyOBB<I associate member 附属会员
"A5z!6T{ associated body corporate 相联法人团体
{i3=N{5b associated company 相联公司;联属公司
] \!,yiVeU associated corporation 相联法团
#e[r0f?U Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,9ew75Jl 公认会计师公会〔英国〕
r(_Fr#Qn Association of Futures Exchange Brokers 香港期货经纪协会
* kUb[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5lM 3In@ association of underwriters 承保人组织
d-W*`:Q assumption of control 接管
/[Rp~YzW assurance 担保;保险;转易;转易书
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H@FX assurance of interest 权益的转易
Qv;b$by3 at 19XX price 按一九XX年价格计算
JS<w43/j at a discount 按赔价计算;按贴水价格计算;打折扣
qzLD at a premium 按溢价计算;按升水价格计算
xgM\6e at call 通知付款;按通知
X &G]ci at constant market price 按固定市价计算
XaoVv2=G~ at constant price 按固定价格计算
8,VEuBZ at cost 按成本计算
=)N6R at current market price 按当时市价计算;按现时市价计算
m6 Y0,9 at current price 按当时价格计算;按现时价格计算
O`N,aYo at factor cost 按要素成本计算;按生产要素成本计算
EaH/Gg3 at money-of-the-day price 按付款当日价格计算
[D?d~pB at or better 按指定或较佳价位〔买卖指令〕
/rK/l at par 按面值计算;平价
g0s4ZI+T at sight 见票即付
CDr0QM4k:. at the close 按收市盘
[(.lfa P at the opening 按开市盘
f'`y-]"V5) attestation 见证;见证条款
Mpk7$=hjc at-the-money option 平价期权
a"Ly9ovW attorney 受权人;受托代表人
YfseX;VX attornment 新拥有人承认书
)|5mW attributable profit 可归属利润
=KD[#au6a attributable share value 可归属股份价值
t#-4edB, Auckland Stock Exchange 奥克兰证券交易所
+Q[SddI auction 拍卖
r&:yZN auctioneer 拍卖商
:6m"}8*q8 audit 审计;核数
AI,E9 Audit Commission 审计署
300[2}Y] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Gf9O\wrs 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
W3^^aD- audit review 帐目审查
U^K8^an$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ou]jm=4[ audited account 审计帐目;经审计的帐目
(l(d0g&p> audited annual account 经审计的周年帐目
U9Q[K ` audited balance sheet 经审计的资产负债表
*7#5pT~ auditor 核数师;核数主任;审计师
&XXr5ne~C auditor's certificate 核数师证明书;审计师证明书
L&]{GNw auditor's report 核数师报告;审计师报告
/7Q9(} Aussie bond 澳元债券
_6YfPk+ austerity budget 紧缩预算
CwyE8v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j<9^BNl Australia All Ordinaries Index 澳洲所有普通股票指数
* <?KOM Australian Dollar [AUD] 澳元
^?A>)?Sq Australian Options Market 澳大利亚期权市场
gd]_OY7L Australian Securities Commission 澳洲证券事务监察委员会
N
f}ZG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P86wRq
Australian Stock Exchange 澳大利亚证券交易所
vAOThj) Austrian Schilling [ATS] 奥地利先令
Wkr31Du\K authentication 认证;鉴证
Vyc authority to purchase 委托购买证;委购书
BE0Xg authorization 认可;核准;授权;授权书
%;Z_`W authorization by direction 指示授权
A,7* 52U authorization by instruction 指令授权
.hoVy*I authorization by warrant 令状授权
hVJ}EF0 authorization of unit trust 单位信托的认可
(#qQ;ch authorized agent 指定代理人
4CS$%Cu\?w authorized capital 法定资本
0fV}n:4Pq authorized clerk 出市员
whGtVx|zR authorized dealer 认可交易商
SK*<H~2 authorized financial institution 认可财务机构
P$@:T[}v authorized fund 认可基金
ldRq:M5z authorized fund house 获授权的基金公司;认可基金公司
9c5DEq authorized institution 认可机构
Fa{[kJ8z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"1p,
r&} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v`@N R06 authorized insurer 获授权保险人;获认可承保人
A-M6MW authorized investment 特准投资项目
/IHF authorized person 获授权人
c s:E^ authorized representative 获授权代表
64^3ve3/a= authorized share capital 法定股本
3b`#)y^y?% automated quotation system 自动报价系统
_b *gg Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L/5th}m
自动交易系统〔香港期货交易所有限公司〕
Vp1Nk#H automatic adjustment mechanism 自动调整机制
>yLdrf automatic adjustment system 自动调整系统
{Wr5F9q Automatic Clearing House 自动票据交换所
ItZ*$I1< automatic exchange rates accumulation system 自动化汇率累集系统
gXY]NWI Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SR<W3a\ automatic teller machine [ATM] 自动柜员机
@Q!Tvw/ autopay 自动转帐
qmNG|U& available assets 可用资产
="AaC!E,W available fiscal reserve 现存财政储备
N~?(<DyZR available profit 可用利润
OhM_{]* Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
tvUC d} average 平均;平均数;海损
{T0Au{88H average basic salary 平均基本薪金
lj+&3<E average consumer expenditure 平均消费开支;一般消费开支
'HL.W]( average cost 平均成本
$wl_ average cost of land production 增辟土地平均成本
'+*'sQvH[ average daily turnover 平均每日成交额
x}{O9LiR average daily wage rate 平均每日工资率
>3I|5kZ6 average expenditure pattern 平均开支模式
i\#?M " average growth rate 平均增长率
X3~@U7DU average net fixed assets 固定资产平均净值
Oz<#s{Z average of relatives 相对价格平均数
[?XP[h gd average price 平均价格
Dh<}j3] average propensity to consume 平均消费倾向;一般消费倾向
:*t5? average propensity to save 平均储蓄倾向;一般储蓄倾向
mKUm*m#<