A:
nl9P,
d A share A股;甲类股份
:<|<|qJWo abatement of tax 减税;减扣免税额
3)RsLI9 ABN AMRO Bank N.V. 荷兰银行
vY_-Ranj#. above-the-line expenditure 线上项目支出;经常预算支出
ZWS`\M above-the-line receipt 线上项目收入;经常预算收入
W|o'& ABSA Asia Limited 南非联合亚洲有限公司
KI+VXH}Y5{ absolute change 绝对数值变更
,GgAsj: K absolute expenditure 实际开支
MuSUKBhM absolute guideline figure 绝对准则数字
M
%Qt|@O absolute interest 绝对权益
E6 WA}_ absolute order of discharge 绝对破产解除令
S.a% absolute profit margin 绝对利润幅度
XO'l Nb. absolute value 实值;绝对值
GQ-Rtn4v absolutely vested interest 绝对既得权益
\7*`}& absorbed cost 已吸收成本;已分摊成本
e zOj+vz absorption 吸收;分摊;合并
@K!&qw absorption rate 吸收率;摊配率;分摊率
!Ta>U^7 ACB Finance Limited 亚洲商业财务有限公司
1</kTm/Qa acceptable form of reciprocity 合理的互惠条件
<wAFy>7 acceptable rate 适当利率;适当汇率
QNl'ZB\ acceptance agreement 承兑协议
z0do;_x]E acceptance for honour 参加承兑
}C|dyyr acceptor 承兑人;接受人;受票人
)Dz+X9;g+ acceptor for honour 参加承兑人
F,'exuZ accident insurance 意外保险
M8TSt\ Accident Insurance Association of Hong Kong 香港意外保险公会
-neKuj
accident insurance scheme 意外保险计划
uAWM\? accident year basis 意外年度基准
Zcc9e03 accommodation 通融;贷款
`Ry]y"K accommodation bill 通融票据;空头票据
p
l&Muv accommodation party 汇票代发人
]EpWSs!"g account balance 帐户余额;帐户结余
~#/hzS account book 帐簿
C7O6qpO account collected in advance 预收款项
/Js7`r=Rx account current book 往来帐簿
CH<E,Z
C1T account of after-acquired property 事后取得的财产报告
b?'yAXk account of defaulter 拖欠帐目
-xP!" account payable 应付帐款
4f;HQ-Iv account payee only [A/C payee only] 只可转帐;存入收款人帐户
NhYLtw^u account receivable 应收帐款
Q6r7.pk"SU account receivable report 应收帐款报表
Ct%x&m: account statement 结单;帐单;会计财务报表
Z@$8I{}G account title 帐户名称;会计科目
l(#)WWr+ accountant's report 会计师报告
`F>O; >i'' Accountant's Report Rules 会计师报告规则
fX|Y;S-@+ accounting and auditing procedure 会计与审计程序;会计与核数程序
_hk.2FV:3m Accounting Arrangements 《会计安排》
T'b_W,m~,u accounting basis 会计基础
6w@ Ii; accounting by Official Receiver 破产管理署署长呈交的帐目
Y(d$ Accounting Circular 《会计通告》
~B(6+~%
accounting class 会计类别
&kpwo ) accounting date 记帐日期;会计结算日期
EEW_gFn accounting for money 款项核算
jNC4_q& Accounting Officer 会计主任
y? co| accounting period 会计报告期;会计期
2TA*m{\Hr accounting policy 会计政策;会计方针
L5\WpM= accounting practice 会计惯例
NW&b&o accounting principle 会计准则
\(vY%DL1: accounting record 会计记录
]S5JUAGkE* accounting report 会计报告
y?q*WUh
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FJ6u.u Accounting Society of China 中国会计学会
}:~x7|~s: accounting statement 会计报表
ze]h..,]K accounting system 会计制度;会计系统
yiA<,!;4P accounting transaction 会计事项;帐务交易
5O6hxcMjT accounting treatment 会计处理
Dv/WE>?Aw accounting year 会计年度
"^]cQ"A accretion 增值;添加
r#Oo
nZ accrual 应计项目;应累算数目
_Wa.JUbv accrual basis 应计制;权责发生制
[2{1b`e accrual basis accounting 应计制会计;权责发生制会计
^R@j=_8} accrue 应累算;应计
wg]j+r@ accrued benefit 应累算利益
yYH 0v7vx+ accrued charges 应计费用
|x-S&- accrued cumulative preference share dividend 应累算的累积优先股股息
8M`#pN^ accrued expenses 应累算费用
HF.^ysI accrued interest payable 应付利息;应计未付利息
E2{FK)qT accrued interest receivable 应收利息;应计未收利息
({=gw9f accrued right 累算权益
;/rXQe1 accruing profit 应累算的利润
PxS8 n?y accumulated fiscal reserve 累积财政储备
KFwzy U" accumulated profit 累积利润;滚存溢利
yu/`h5&* accumulated reserve 累积储备
[E
] E accumulation of surplus income 累积收益盈余
w:<W.7y?0 acquired assets 既得资产
L~NbdaO acquisition 收购;购置;取得
8UVmv=T acquisition cost 购置成本
;IokThI acquisition expenses 购置费用
9b*nLyYVz acquisition of 100% interest 收购全部股权
ZKckAz\# acquisition of control 取得控制权
o$Z6zm xO acquisition of fixed assets 购置固定资产
b^$|Nz;
acquisition of shell “买壳”
Os1>kwC acquisition price 收购价
n0e1k.A act of God 天灾
*NCl fkZ acting partner 执事合伙人
9& 83n(m active market 买卖活跃的市场;交投畅旺的市场;旺市
GJqJlgHe active partner 积极参与的合伙人
wD]/{
jw active trading 交投活跃
s=QAO!aw actual circulation 实际流通
>M/V oV actual cost 实际成本
xsMBC
actual expenditure 实际开支;实际支出
)}?# actual income 实际入息;实际收入;实际收益
A?pbWt~} actual market 现货市场
g #6E|n actual price 现货价;实际价格
&mtJRfnu actual profit 实际利润
HI11Jl}{ actual quotation 实盘;实际价位;实际报价
WV_.Tiy< actual year basis 按实际年度计算
*N<&GH(j actuals 实货
O|M{-) actuarial investigation 精算调查
wGP;Vbk actuarial principle 精算原则
6Z%U`,S actuarial report 精算师报告
sU{NHC)5 Actuarial Society of Hong Kong 香港精算学会
(X3Tav actuarial valuation 精算师估值
x"
L20} actuary 精算师
H,u<|UMM_ ad referendum agreement 暂定协议;有待覆核的协定
eF3,2DDC ad valorem duty 从价税;按值征税
nPy$D-L, ad valorem duty system 从价税制
_<OSqE ad valorem fee 从价费
aiu5}%U ad valorem tariff 从价关税
@0u~?!g@ additional allowance 额外免税额
l|k`YC x additional amount for unexpired risk 未过期风险的额外款额
z\%Ls
additional assessable profit 补加应评税利润
_c_[C*T] additional assessment 补加评税
fV'ZsJ N additional commitment 额外承担
Gvr@|{k additional commitment vote 额外承担拨款
J:zU,IIJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P IwFF}<( additional dependent parent allowance 供养父母额外免税额
Y*vW!yu additional provision 额外拨款
f__cn^1 additional stamp duty 附加印花税
d!
LE{ additional tax 补加税罚款;补加税款
De(Hw&
IV Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
~,B5Hc 2 adjudged bankrupt 被裁定破产
aD$v2)RR adjudicated bankrupt 裁定破产人
S_IUV) adjudication fee 裁定费;评定印花税额手续费;评估契据费
D,k"PaLP adjudication of bankruptcy 裁定破产;宣告破产
Y/ .Z.FD` adjudication of insolvency 裁定无力偿还债务
RpD=]y!5_ adjusted actual 经调整的实数;调整后的实数
T"DlT/\ adjusted current assets 经调整的流动资产;调整后的流动资产
>)M`IU[d^. adjusted figure 经调整的数字;调整后的数额
CyXRi}W. adjusted liabilities 经调整的负债;调整后的负债
|* ;B adjusted loss 经调整的亏损;调整后的亏损
|='z{WS 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
z-.+x3&o @ adjusted profit 经调整的利润;调整后的利润
1NgCw\ adjusted surplus 经调整的盈余额;调整后的盈余额
9vvx*rD adjusted value 经调整的价值;调整后的价值
5E zw
~hn adjustment 调整;修订;理算〔保险〕
@3C>BLI8+ adjustment centre 调剂中心
=t H:,SH adjustment lag 调整过程的时间差距;调整时差
VYk!k3qS adjustment mechanism 调整机制
jGpN,/VQa adjustment of loss 亏损调整
7B\Vs-d adjustment process 调整过程;调整程序
zPjHsulK adjustment range 调整幅度
3GhRWB-U administered exchange rate 受管制汇率
!~rY1T~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
j+uLV{~g6 administration expenses 行政费用
P<a)25be/ administration fee 手续费;行政费
jT]0WS-b administration in bankruptcy 破产管理
O%5
r[ administration order 遗产管理令
&N\jG373 administrator 管理人;遗产管理人
HTS%^<u administrator of the estate 遗产管理人
E4~<V=2l admission of debt 债项承认书
hUp.tK:X7o admission of proof 接纳债权证明
h1B16) advance 放贷款项;垫付款项;预支款项;预付款项
w"cZHm advance account 暂支帐目;预付款帐户
IV\'e} advance compensation 预付补偿金
n
T{3o;A advance from shareholder 股东垫款
U$WxHYo advance pending reimbursement 预支以待日后付还
< v@9#c advanced economy 先进经济体系
q$B>|y U advancement 预付;预付财产
EkjN{$* advances warrant 垫款令
'z%o16F)L advancing 贷出
<YhB8W9 P adverse balance 逆差
{^7Hgg adverse exchange 逆汇
,>0* @2 advertisement addressed to shareholders 在报章刊登的致股东通告
rLI8pA|. advice for collection 托收通知书
7G}2,ueI advice of drawing 提款通知书;汇票通知书
Y6zbo advice of payment 付款通知
'kL#] Advisory Committee [Securities and Futures Commission]
rMLp-aR' 谘询委员会〔证券及期货事务监察委员会〕
$JMXV Advisory Committee on Diversification 经济多元化谘询委员会
5#+^E{ affidavit 誓章;遗产申报誓章
S/e2P|} affidavit of no receipt 述明无收款的誓章
C8 xZ;V] affiliate 联号;联营公司;附属公司
pu
7{a affiliated company 附属公司;联号;联营公司
H1QJk_RL affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8TLgNQP affordability 负担能力
&h^9}>rVjV African Development Bank [AfDB] 非洲开发银行
"NXB$a!: after-acquired property 事后取得的财产
y)W@{@{kl after-hours dealing 市后交易
%'s>QF]' after-tax profit 税后盈利;税后利润;税后溢利
-y8`yHb_ agency agreement 代理协议
5ft`zf agency expenses 代理机构的开支
,}ECF> agency fee 代理费
CsoiyY -2 Agency Law 《代理法》
i*Sqd a
$ agent 代理人;承销人
FtfKe"qw agent of company 公司代理人
>aj7||K agent's fee 代理人费;经纪费
,D]QxbwZ aggregate 总计;总数;总体数字
pgE}NlW aggregate amount 总款额;总额
-ZRO@&tMD aggregate assets and liabilities 总体资产与负债
N343qU aggregate at constant price 按固定价格计算的总体数字
Q;43[1&3w aggregate demand 总需求
gy 3i+J aggregate gross position 总持仓量
rA5=dJ"I aggregate limit 总限额
x7jC)M<k0 aggregate of salaries tax 合计薪俸税
Rn9m]x aggregate performance 总体表现;总体业绩
(`c
[#0=n aggregate supply 总体供应
-bT)]gA2 aggregate surplus 总盈余
'E/^8md> aggregate total 整体总额
h?BFvbAt aggregate value 总值;合计价值
T"E6y"D aggregated basis 合计基准
g!?:Ye`5 aggregated net chargeable income 合计应课税入息实额
?fUlgQ}N aggregation 合并计算;合计;总和
bzuEfFaL aggregation of incomes of husband and wife 夫妇入息合并计算
r^3acXl
aggregation of property 财产的总和
QxVq^H agio 差价;贴水
G
MX? 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》
&eCa0s?mI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k@f g(}6 《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》
|"/8XA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%_RQx2 《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》
PT=2@kH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\{Z;:,S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>*#1ZB_l agreement for a settlement 授产协议
zQ@I}K
t agreement for assignment 转让协议
m'6&9Jak agreement for sale 售卖协议;买卖协议
{|&5_][ agreement for sale and purchase 买卖协议
(Pf+0,2 agreement for the payment of interest 支付利息协议
rV R1wsaL agreement for the repayment of money 还款协议
A: 5x| agreement of reinsurance 再保险协议
5Iy;oZ Agricultural Bank of China 中国农业银行
K]s[5 air passenger departure tax 飞机乘客离境税
C":32_q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
JEahGzO airport tax 机场税
F+,~v- alcohol duty 酒精税
ZUVA EH% alienation 让与;让渡;转让
PE}:ybsX alimony 生活费;赡养费
2jg- All Ordinaries Index [AOI] 所有普通股指数
P@$/P99 all risks 全险;综合险
G-xDN59K All Sales Record for Stock Market 《股票市场成交报告》
P"y`A}Bx Allied Capital Resources Limited 新联财务有限公司
H:t$'kb` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E9Np 0M< allocation letter 拨款信件
zR1^I~
% allocation of fund 分配款项;预留款项
)vjh~ybZ allocation of profit 利润分配;溢利分配
hyCh9YOu) allocation warrant 拨款令
]h* c,. allotment 分配;配股
(@<lRA
^ allotment notice 股份配售通知;配股通知
4)h]MOZ allotment of shares 股份分配
)Dw,q~xgg0 allowable 可获宽免;免税的
!}v=N";c allowable business loss 可扣除的营业亏损
Oiz ,w7LRh allowable expenses 可扣税的支出
Ljxz.2LGr allowance 免税额;津贴;备抵;准备金
s%C)t6`9 allowance for debts 债项的免税额
B_nVP allowance for depreciation by wear and tear 耗损折旧免税额
TcjEcMw, allowance for funeral expenses 殡殓费的免税额
Hfwq/Is allowance for inflation 为通货膨胀而预留的款项;通胀准备金
^)(bM$(` allowance for repairs and outgoings 修葺及支出方面的免税额
~P8tUhffK allowance to debtor 给债务人的津贴
bJRN;g alteration of capital 资本更改
Ox&P}P0f alternate trustee 候补受托人
< Z{HX[y amalgamation 合并
iOR_[ y, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
01r 8$+ ambit of charges 征税范围;收费范围
k2c}3 MeP amended valuation 经修订的估值
42e|LUZg American Commodities Exchange 美国商品交易所
*c~T@m~DR American Express Bank Limited 美国运通银行
`x
l American Stock Exchange 美国证券交易所
{1V($aBl amortization 摊销
UDL!43K amount due from banks 存放银行同业的款项
E*.{=W }C amount due from banks abroad 存放海外银行同业的款项
_/uFsYC amount due from holding companies 控股公司欠款
=|M>l amount due from local banks 存放本港银行同业的款项
~$iIVJ` amount due to banks 银行同业的存款
rai3<_W< amount due to banks abroad 海外银行同业的存款
8YZbP5' amount due to holding companies 控股公司存款
& -{DfNK c amount due to local banks 本港银行同业的存款
&Q;sSIc amount due to outport banks 外埠银行同业的存款
Kqp(%8mf amount for note issue 发行纸币的款额
?WF/|/ amount of bond 担保契据的款额
@hJ%@( amount of consideration 代价款额
WF1px % amount of contribution 供款数额
7ePqmB<. amount of indebtedness 负债款额
PZE0}>z amount of principal of the loan 贷款本金额
mQCeo}7N5 amount of rates chargeable 应征差饷数额
|B'9\OkP[= amount of share capital 股本额
YVYu:}e3) amount of sums assured 承保款额
`tHvD=`m. amount of variation 变动幅度
-~v|Rt amount of vote 拨款数额
jT8#C=a7 amount payable 应付款额
X9p.gXF amount receivable 应收款额
^HV>`Pjd}= Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:n0vQ5a analysis 分析
@6{~05.p
ancillary risk 附属风险
q#vQv5 annual account 周年帐目;周年帐目报表;年度决算;年结
xl6,s>ob annual accounting date 年结日期
gCioq. annual allowance 每年免税额;年积金;年度津贴;年津
3&u&x( annual balance 年度余额
o_@4Sl8 annual disposable income 每年可动用收入
n#q<`}u, annual estimates 周年预算
*pAV2V(!23 annual fee 年费
:bz}c48% annual general meeting 周年大会
[z9`)VIe annual growth rate 年增率;每年增长率
"}pNe"ok annual long-term supplement 长期个案每年补助金
|$Xl/)Oq annual pensionable emolument 可供计算退休金的年薪
y.WEj?EL annual report 年报
FN\E*@>X= Annual Report on the Consumer Price Index 《消费物价指数年报》
4 !y%O annual return 周年报表;周年申报表;每年报税表格
j Dy-)2< Annual Return Rules 《周年报表规则》
.2%zC & ; annual review of consumer prices 每年消费物价回顾
T(f/ ?_% annual roll-forward basis 逐年延展方式
Po ZuMF annual salary 年薪
ebT:/wu,2 annual statement 年度报表;年度决算表
=x<ge _Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
{DU`[:SQZg annuitant 年金受益人
Qa.<K{m#? annuity 年金
EQf[, annuity contract 年金合约
9[G[$c annuity on human life 人寿年金
[x9KVd ^d antecedent debt 先前的债项
<_3b1VhZ ante-dated cheque 倒填日期支票
|&FkksNAl\ anticipated expenditure 预期开支
]}U*_rM: anticipated net profit 预期纯利
JsDpy{q anticipated revenue 预期收入
X:6c}p%,! anti-inflation measure 反通货膨胀措施
&?q/1vLa anti-inflationary stance 反通货膨胀立场
*MJX? apparent deficit 表面赤字
W_kHj}dj,p apparent financial solvency 表面偿债能力
kPVO?uO apparent partner 表面合伙人
4:|S` jm application for personal assessment 个人入息课税申请书
D@Vt^_ application of fund 资金应用
LG<J;&41~S application to release as liquidator and to destruct the books of accounts and documents
J@4 Bf
申请免除清盘人职务及毁灭帐簿与文件
xYmxc9)2 appointed actuary 委任精算师
,=Mt`aN appointed auditor 委任核数师;委任审计师
kO|L bQ@=q appointed trustee 委任的受托人
<)u`~$n2 appointer 委任人
5qr'.m apportioned pro rata 按比例分摊
b]x4o#t apportionment 分配;分摊
Pb?$t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oJ4AIQjB apportionment formula 分摊方程式
/4g1zrU apportionment of estate duty 遗产税的分摊
l y(>8F appraisal 估价;评估
AS\F{ !O appreciable growth 可观增长
c
)G3k/T5 appreciable impact 显着影响
4WJ.^ ( appreciable increase 可观增长
qMLD)rL appreciation 增值;升值
dR"@` appreciation against other currencies 相对其他货币升值
d5oIH appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y8o)FVcyNy appreciation tax 增值税
Qk,I^1w?7 appropriation 拨款;拨用;拨付
7cTV?nc appropriation account 拨款帐目
w)Q0_2p. Appropriation Bill 拨款法案
Ed_N[I
appropriation-in-aid system 补助拨款办法
hnDBFQ{ approved assets 核准资产
13@|w1/Z approved basket stock 认可一篮子证券
cUA7#1\T= approved budget 核准预算
qWODs approved charitable donation 认可慈善捐款
Z@3i$8 approved charitable institution 认可慈善机构
.w0s%T,8}^ approved currency 核准货币;认可货币
cUY`97bn approved estimates 核准预算
M7@2^G]p approved estimates of expenditure 核准开支预算
8DegN,? approved overseas insurer 核准海外保险人
r]b_@hT', approved overseas trust company 核准海外信托公司
~S8* t~ approved pooled investment fund 核准汇集投资基金
CE/Xfh'44 approved provident fund scheme 认可公积金计划
mT.u0KUIy approved provision 核准拨款
EL(nDv approved redeemable share 核准可赎回股份
1IZ3=6 approved regional stock 认可地区性证券
=~=*&I4Dp approved retirement scheme 认可退休金计划
>[_f3;P approved subordinated loan 核准附属贷款
3?1`D/ arbitrage 套戥;套汇;套利
;i<|9{; arbitrageur 套戥者;套汇者
tE)suU5Y arbitrary amount 临时款项
T~Gvp0r}h arrangement 措施;安排;协定
U-R6xxPZ arrears 欠款
#MRMNL@ arrears of pay 欠付薪酬
)pq;*~IBI arrears of revenue 逾期未收税款;逾期未收的帐项
f'
3q(a<p articles of association 组织章程;组织细则;组织章程细则
SV2M+5#; Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
Of4^?`
^ ascertainment of profit 确定利润
UE$UR#T'w "Asia Clear" “亚洲结算系统”
Q0&H#xgt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cVv;Jn Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
v
8$>rwB Asian Development Fund [ADF] 亚洲发展基金
)i!o8YB Asian dollar bond 亚洲美元债券
YbTxn="_ Asian dollar market 亚洲美元市场
H;YP8MoQ Asian dollar rate 亚洲美元利率
U$_xUG Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~ xft Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>D(R YI asked price 沽盘;喊价;索价;卖方报价
rvnT6Ve assessable income 应评税入息
xHz[t6;4; assessable loss 应评税亏损
gqu?o&>9 assessable profit 应评税利润
2oNk93D assessable value 应评税值
wid;8%m assessed profit 估定利润
%F-ZN^R assessed value 经评估价值
TWQG591 assessment 评税;评定;估价;评税单
f!!V${)X assessment number 评税编号;估价编号
X@K-^8 assessment of additional tax 补加税评税
E0MGRI"me assessment of performance 业绩评估;实绩评价
_nbBIaHN{ Assessor 评税主任
:'~Y asset price bubbles 资产价格泡沫
f;1K5Y asset-backed securities 具资产保证的证券
@I_8T$N= assets accretion 资产增值
r[lF<2&*R assets and liabilities 资产与负债
E|6VX4`+ assets betterment statement 资产递增表;资产改进表
aVK3?y2 assets lending 实物放款;有抵押贷款
D"ND+*Q[X assets of the company passing on the death 死者去世时转移的公司资产
b\-&sM(W" assets pledged as security for liabilities 用作负债抵押的资产
E
,|xJjh assets portfolio 资产投资组合
)6|yb65ZUX assets price 资产价格
S"OR% assets quality 资产质素
rdJ d#S assets realization 资产变现
XT@-$%u assets refinancing arrangement 资产再集资安排
Gu2P\I2zx assets securitization 资产证券化
[^U#Qj)hL assets situated outside Hong Kong 在香港以外地方的资产
d5D$&5Ec assets stripping 削减资产;拆卖资产
n&-qaoNl assets value 资产值
?34 e- assignee 承让人
iVy7elT;R assignment 转让;转让书;转让契
^OstR`U3 assignment of interest 权益转让
;uwRyd assignment of letters patent and trade mark 专利证书及商标转让
;)!Sp:mHX assignment of property 物业转让;物业转让书
m6',SY9T assignment right 转让权
6y6<JR-V2k assignor 转让人
QrYpZZ; associate 有联系的人;有关连人士;相联者;合伙人;联系人
59O?_F9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Bc6|n :;u associate member 附属会员
i1>-QDYnJ associated body corporate 相联法人团体
Lz:(6`S associated company 相联公司;联属公司
{ Fawt: associated corporation 相联法团
,)iKH]lY= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>|twyb 公认会计师公会〔英国〕
/)4I|"}R0I Association of Futures Exchange Brokers 香港期货经纪协会
_g~qu
[1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)*,5"CO association of underwriters 承保人组织
k[HAkB \{ assumption of control 接管
tb$LriN assurance 担保;保险;转易;转易书
brdmz} assurance of interest 权益的转易
0 0M@ at 19XX price 按一九XX年价格计算
`.x
Fiyc at a discount 按赔价计算;按贴水价格计算;打折扣
A@sZ14+f at a premium 按溢价计算;按升水价格计算
|m80]@> at call 通知付款;按通知
R
+WP0&d' at constant market price 按固定市价计算
,B0_MDA + at constant price 按固定价格计算
^Nmg07_R at cost 按成本计算
A` AaTP at current market price 按当时市价计算;按现时市价计算
Dg}
Ka7H at current price 按当时价格计算;按现时价格计算
D,g1<:< at factor cost 按要素成本计算;按生产要素成本计算
nSkPM5\TI at money-of-the-day price 按付款当日价格计算
qUOKB6 at or better 按指定或较佳价位〔买卖指令〕
x}Aw)QCh+r at par 按面值计算;平价
/yZQ\ {= at sight 见票即付
|Tm!VFd at the close 按收市盘
DBT&DS at the opening 按开市盘
^9ePfF)5 attestation 见证;见证条款
F$hYKT2| at-the-money option 平价期权
FxVZ[R attorney 受权人;受托代表人
kn>$lTHQ attornment 新拥有人承认书
8`fjF/ attributable profit 可归属利润
-$WYj" attributable share value 可归属股份价值
opJMS6%r Auckland Stock Exchange 奥克兰证券交易所
hWT[L.>k auction 拍卖
sRrzp=D auctioneer 拍卖商
9M1d%jT audit 审计;核数
"sl1vzRN Audit Commission 审计署
7g(F#T?;' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o4zM)\;F 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〕
FDv+*sZ audit review 帐目审查
ijdXU8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<F.Tx$s audited account 审计帐目;经审计的帐目
JGH60| audited annual account 经审计的周年帐目
DNj"SF(J audited balance sheet 经审计的资产负债表
WN_pd%m auditor 核数师;核数主任;审计师
TW9WMId auditor's certificate 核数师证明书;审计师证明书
'I /aboDB auditor's report 核数师报告;审计师报告
Ce")[<: Aussie bond 澳元债券
6'RrQc=q austerity budget 紧缩预算
gF5a5T, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Tp9-niW Australia All Ordinaries Index 澳洲所有普通股票指数
^>N]H>0'S Australian Dollar [AUD] 澳元
'qF#<1& Australian Options Market 澳大利亚期权市场
`A,g] 1C: Australian Securities Commission 澳洲证券事务监察委员会
mBG=jI "xh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BYo/57&: Australian Stock Exchange 澳大利亚证券交易所
nYa*b=[. Austrian Schilling [ATS] 奥地利先令
-atGlu2 authentication 认证;鉴证
^+m+zd_ authority to purchase 委托购买证;委购书
i6 (a@KRY authorization 认可;核准;授权;授权书
ZU9c 5/J authorization by direction 指示授权
A6pjRxg authorization by instruction 指令授权
y:vxE8$Q authorization by warrant 令状授权
DANw1_X\ authorization of unit trust 单位信托的认可
`QUy;%+ authorized agent 指定代理人
Z t&6Ua[Y} authorized capital 法定资本
K&U7H: authorized clerk 出市员
C$@yG)Pj authorized dealer 认可交易商
v^_mFp-}\ authorized financial institution 认可财务机构
DmBS0NyR7Y authorized fund 认可基金
~35U]s@v authorized fund house 获授权的基金公司;认可基金公司
Xe^Cn
R authorized institution 认可机构
YTjkPj: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
jOyvDY9\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ii^5\v|C authorized insurer 获授权保险人;获认可承保人
.]9c / authorized investment 特准投资项目
_C+b]r/E authorized person 获授权人
G_dsrpI=N authorized representative 获授权代表
Izv+i*(dl authorized share capital 法定股本
F|HJH"2*&q automated quotation system 自动报价系统
~(@ E`s&{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W7\&~IWub 自动交易系统〔香港期货交易所有限公司〕
?*oKX automatic adjustment mechanism 自动调整机制
!2|=PB' M automatic adjustment system 自动调整系统
F5 ]C{ Automatic Clearing House 自动票据交换所
o8Z[+; automatic exchange rates accumulation system 自动化汇率累集系统
d.2mT?`# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_"%B7FK automatic teller machine [ATM] 自动柜员机
$DP&a1'g autopay 自动转帐
rJ o"fx available assets 可用资产
S inl available fiscal reserve 现存财政储备
{q3H5csFq available profit 可用利润
!gmH$1w Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
cf7v[ZZ} average 平均;平均数;海损
!P$'#5mr average basic salary 平均基本薪金
o1/lZm{\~n average consumer expenditure 平均消费开支;一般消费开支
~kCwJ<E average cost 平均成本
}BmS)Jq average cost of land production 增辟土地平均成本
8v)_6p(<x8 average daily turnover 平均每日成交额
$) 5Bf3P0 average daily wage rate 平均每日工资率
JNFIT;L average expenditure pattern 平均开支模式
)!Bd6- average growth rate 平均增长率
oQ7]=| average net fixed assets 固定资产平均净值
k5&bq2)I average of relatives 相对价格平均数
,b$2= JO'f average price 平均价格
e\b`n}nC average propensity to consume 平均消费倾向;一般消费倾向
ZCg`z average propensity to save 平均储蓄倾向;一般储蓄倾向
;_:Oo l, average rate 平均率
oR*=|B average revenue 平均收入;平均收益
M-
0i7% average stock 平均库存;平均存货
#2tCV't average yearly rent 平均年租
K+T.o6+ avoidance of double taxation 避免双重课税
Fn^C{p^ avoidance of tax 避税