A:
FwK]$4* A share A股;甲类股份
rA1._
abatement of tax 减税;减扣免税额
y}
'@R$ ABN AMRO Bank N.V. 荷兰银行
JT?h1v<H] above-the-line expenditure 线上项目支出;经常预算支出
cl1T8vFM above-the-line receipt 线上项目收入;经常预算收入
=D(j)<9$A ABSA Asia Limited 南非联合亚洲有限公司
yauvXosX absolute change 绝对数值变更
cNrg#Asen& absolute expenditure 实际开支
_aphkeqd absolute guideline figure 绝对准则数字
?0.NIu,,o absolute interest 绝对权益
YUb_y^B^ absolute order of discharge 绝对破产解除令
K"6vXv4QO absolute profit margin 绝对利润幅度
:0/7, i absolute value 实值;绝对值
x^ni1=kU absolutely vested interest 绝对既得权益
A,]h),b absorbed cost 已吸收成本;已分摊成本
$qiya[&G4 absorption 吸收;分摊;合并
x;S @bY absorption rate 吸收率;摊配率;分摊率
FmW(CGs ACB Finance Limited 亚洲商业财务有限公司
aXVFc5C\ acceptable form of reciprocity 合理的互惠条件
bcyzhK= acceptable rate 适当利率;适当汇率
965jtn acceptance agreement 承兑协议
v19-./H^
j acceptance for honour 参加承兑
l}
/F* acceptor 承兑人;接受人;受票人
#E?4E1bnB acceptor for honour 参加承兑人
gi8FHSU|G accident insurance 意外保险
PCvWS.{ Accident Insurance Association of Hong Kong 香港意外保险公会
3]>| i accident insurance scheme 意外保险计划
!1k_PY5) accident year basis 意外年度基准
^~dWU> accommodation 通融;贷款
|4JEU3\$ accommodation bill 通融票据;空头票据
7_L;E~\ accommodation party 汇票代发人
XSDpRo account balance 帐户余额;帐户结余
.>S!ji account book 帐簿
_w{Qtj~s| account collected in advance 预收款项
)4OxY[2J account current book 往来帐簿
9Na$W:P
c account of after-acquired property 事后取得的财产报告
"g|#B4'e account of defaulter 拖欠帐目
]lbuy7xj63 account payable 应付帐款
rsQtMtS2 account payee only [A/C payee only] 只可转帐;存入收款人帐户
UZMd~| account receivable 应收帐款
=&]L00u. account receivable report 应收帐款报表
M7T5
~/4 account statement 结单;帐单;会计财务报表
XUYtEf account title 帐户名称;会计科目
I0-MRU~[K accountant's report 会计师报告
pb}*\/s Accountant's Report Rules 会计师报告规则
L#J1b!D&<6 accounting and auditing procedure 会计与审计程序;会计与核数程序
+R &gqja Accounting Arrangements 《会计安排》
vt8By@]: accounting basis 会计基础
(e~N q accounting by Official Receiver 破产管理署署长呈交的帐目
~ a: Accounting Circular 《会计通告》
qna8|3eP accounting class 会计类别
\85i+q:LuA accounting date 记帐日期;会计结算日期
UVP vOtZj accounting for money 款项核算
V&5wRz+`W Accounting Officer 会计主任
fex@,I&
accounting period 会计报告期;会计期
\e;iT\=.( accounting policy 会计政策;会计方针
{.yB'.k? accounting practice 会计惯例
KPF1cJ2N accounting principle 会计准则
nUO0Ce accounting record 会计记录
CrLrw T accounting report 会计报告
vzM^$V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
aOp\91
Accounting Society of China 中国会计学会
;I}fBZ3
accounting statement 会计报表
l**X^+=$ accounting system 会计制度;会计系统
z_HdISy0 accounting transaction 会计事项;帐务交易
~}P,.QQ accounting treatment 会计处理
Da|z"I
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(>Em^(& accretion 增值;添加
A"]YM'. accrual 应计项目;应累算数目
^W^OfY accrual basis 应计制;权责发生制
!g[Zfo2r" accrual basis accounting 应计制会计;权责发生制会计
d=(mw_-? accrue 应累算;应计
*w&e\i|7 accrued benefit 应累算利益
]Um/FA W accrued charges 应计费用
Tk}]Gev accrued cumulative preference share dividend 应累算的累积优先股股息
DQ3<$0 accrued expenses 应累算费用
~$'awY accrued interest payable 应付利息;应计未付利息
N7"W{"3D accrued interest receivable 应收利息;应计未收利息
}#fbbtd accrued right 累算权益
COlqcq'qAu accruing profit 应累算的利润
/:
"1Z]@ accumulated fiscal reserve 累积财政储备
IxU/?Zm accumulated profit 累积利润;滚存溢利
X'srL j. accumulated reserve 累积储备
M%HU4pTW#o accumulation of surplus income 累积收益盈余
la!~\wpa acquired assets 既得资产
G{}VPcrbC acquisition 收购;购置;取得
FPz9N@M%Q acquisition cost 购置成本
V
gWRW7Se acquisition expenses 购置费用
?s01@f# acquisition of 100% interest 收购全部股权
<~)P7~$d?p acquisition of control 取得控制权
+7Gwg acquisition of fixed assets 购置固定资产
pBHRa?Y5 acquisition of shell “买壳”
y(#e}z: acquisition price 收购价
>:-$+I act of God 天灾
t.<i:#rj>l acting partner 执事合伙人
q9"96({\@ active market 买卖活跃的市场;交投畅旺的市场;旺市
ah "o~Cbj active partner 积极参与的合伙人
Q,g\ active trading 交投活跃
r!v\"6:OM actual circulation 实际流通
5m@V#2^P actual cost 实际成本
j2k"cmsKh actual expenditure 实际开支;实际支出
Nn6%9PX_) actual income 实际入息;实际收入;实际收益
M`_0C38
actual market 现货市场
:#Wd~~d actual price 现货价;实际价格
V3Bz
Mw\9r actual profit 实际利润
6nn*]|7 actual quotation 实盘;实际价位;实际报价
YK_7ip.a[ actual year basis 按实际年度计算
|!ELV7?( actuals 实货
x}4q {P5$ actuarial investigation 精算调查
_a, s
) actuarial principle 精算原则
.-zom~N-? actuarial report 精算师报告
vx
=&QavL Actuarial Society of Hong Kong 香港精算学会
-"x$ZnHU actuarial valuation 精算师估值
)%TmAaj9d actuary 精算师
z{q`G wW ad referendum agreement 暂定协议;有待覆核的协定
&=[WIG+rk ad valorem duty 从价税;按值征税
0GL M(JmK ad valorem duty system 从价税制
+ {]j]OP ad valorem fee 从价费
@7}W=HB ad valorem tariff 从价关税
4g/dP^ additional allowance 额外免税额
F4QVAOM]U additional amount for unexpired risk 未过期风险的额外款额
Ry&6p>- additional assessable profit 补加应评税利润
gXU8hTd8 additional assessment 补加评税
R2NZ{"h
additional commitment 额外承担
*CMx- _ additional commitment vote 额外承担拨款
)X7A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
TeQV?ZQ#} additional dependent parent allowance 供养父母额外免税额
/r 5eWR1G additional provision 额外拨款
P?<y%c< additional stamp duty 附加印花税
SbZ6t$" additional tax 补加税罚款;补加税款
crCJrN= Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Ri'n adjudged bankrupt 被裁定破产
4-w{BZuS adjudicated bankrupt 裁定破产人
qs6aB0ln adjudication fee 裁定费;评定印花税额手续费;评估契据费
$G>. \t adjudication of bankruptcy 裁定破产;宣告破产
HW|IILFB adjudication of insolvency 裁定无力偿还债务
%O<BfIZ adjusted actual 经调整的实数;调整后的实数
\e_O4
adjusted current assets 经调整的流动资产;调整后的流动资产
_F{C\} adjusted figure 经调整的数字;调整后的数额
=N@t'fOr adjusted liabilities 经调整的负债;调整后的负债
(H]AR8%W adjusted loss 经调整的亏损;调整后的亏损
=Qq+4F)MD adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Ac6=(B adjusted profit 经调整的利润;调整后的利润
5;?yCWc adjusted surplus 经调整的盈余额;调整后的盈余额
'qi}|I adjusted value 经调整的价值;调整后的价值
G3]4A&h9v~ adjustment 调整;修订;理算〔保险〕
RSds8\tk adjustment centre 调剂中心
Z)!C'c b adjustment lag 调整过程的时间差距;调整时差
QJNFA}*> adjustment mechanism 调整机制
B!yr!DWv adjustment of loss 亏损调整
X]=t> adjustment process 调整过程;调整程序
|{;G2G1[ adjustment range 调整幅度
^aQ"E9 administered exchange rate 受管制汇率
Cw%{G'O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ru XC(qcq administration expenses 行政费用
ax2B ]L2 administration fee 手续费;行政费
"b[5]Y{
U administration in bankruptcy 破产管理
YqG7h,F administration order 遗产管理令
e)ZUO_Q$ administrator 管理人;遗产管理人
Ymgw-NJ;( administrator of the estate 遗产管理人
Y7nvHU|+o admission of debt 债项承认书
Q?T]MUY(L admission of proof 接纳债权证明
E4!Fupkpf advance 放贷款项;垫付款项;预支款项;预付款项
8fb'yjIC advance account 暂支帐目;预付款帐户
!BI;C(,RL advance compensation 预付补偿金
l,:F advance from shareholder 股东垫款
Qd6F H2Pl advance pending reimbursement 预支以待日后付还
v:p} B$ advanced economy 先进经济体系
bcR_E5x$ advancement 预付;预付财产
DJir { \F advances warrant 垫款令
;=@0'xPEa- advancing 贷出
mq[ug> adverse balance 逆差
23?rEhKe adverse exchange 逆汇
F/Pep?' advertisement addressed to shareholders 在报章刊登的致股东通告
:EH=_" advice for collection 托收通知书
VX/#1StC advice of drawing 提款通知书;汇票通知书
k8Xm n6X advice of payment 付款通知
sGb{9.WK Advisory Committee [Securities and Futures Commission]
YP9^Bp{0 谘询委员会〔证券及期货事务监察委员会〕
G
j1_!.T Advisory Committee on Diversification 经济多元化谘询委员会
l@\FWWQ affidavit 誓章;遗产申报誓章
6#yUc_5 \ affidavit of no receipt 述明无收款的誓章
i?gSC<a affiliate 联号;联营公司;附属公司
Y~Ifj,\ affiliated company 附属公司;联号;联营公司
':}\4j&{E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^&)|sP affordability 负担能力
!+ njS African Development Bank [AfDB] 非洲开发银行
`kr?j:g after-acquired property 事后取得的财产
&?vgP!d&M after-hours dealing 市后交易
Q^I\cAIB after-tax profit 税后盈利;税后利润;税后溢利
P&q7|ST%N agency agreement 代理协议
yBRC*0+Vy agency expenses 代理机构的开支
rbQR,Nf2x agency fee 代理费
4~=l}H>& Agency Law 《代理法》
fQ98(+6 agent 代理人;承销人
<| &Npd' agent of company 公司代理人
_FEFx agent's fee 代理人费;经纪费
WKU=.sY aggregate 总计;总数;总体数字
p8Q1-T3v aggregate amount 总款额;总额
+*^H#|! aggregate assets and liabilities 总体资产与负债
ZN6Z~SL_i~ aggregate at constant price 按固定价格计算的总体数字
&[SC|=U'M aggregate demand 总需求
Jo}eeJ;k aggregate gross position 总持仓量
Sc
aggregate limit 总限额
4 OX^( aggregate of salaries tax 合计薪俸税
`lPfb[b aggregate performance 总体表现;总体业绩
|)81Lz aggregate supply 总体供应
D6^6}1WI aggregate surplus 总盈余
VD :/PL aggregate total 整体总额
JLi|Td"1% aggregate value 总值;合计价值
9/7u*>: aggregated basis 合计基准
'QIqBU'~ aggregated net chargeable income 合计应课税入息实额
BB'OCN aggregation 合并计算;合计;总和
o]:9')5^ aggregation of incomes of husband and wife 夫妇入息合并计算
J$!iq| aggregation of property 财产的总和
Z)\@i=m agio 差价;贴水
7)k\{&+P Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
MS]r:X6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r9lR|\Ax2U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
-gWZwW/lD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:lzrgsW 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
~nPtlrQa#* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MWL%
Bz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o lxByzTh> agreement for a settlement 授产协议
X$pJ
:M{F$ agreement for assignment 转让协议
`g})|Gx agreement for sale 售卖协议;买卖协议
V!dtF,tH agreement for sale and purchase 买卖协议
""D 4s agreement for the payment of interest 支付利息协议
WT}H>T agreement for the repayment of money 还款协议
-GgA&dh agreement of reinsurance 再保险协议
/SrAW`;" Agricultural Bank of China 中国农业银行
F:l%O#V air passenger departure tax 飞机乘客离境税
[h:T*(R? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h=%_Ao<x airport tax 机场税
"}JZU!? alcohol duty 酒精税
^BL"wk alienation 让与;让渡;转让
}{<
'8J.R alimony 生活费;赡养费
e,5C8Q`Z All Ordinaries Index [AOI] 所有普通股指数
o+9j?|M all risks 全险;综合险
Ydy9 All Sales Record for Stock Market 《股票市场成交报告》
orvp*F{7[H Allied Capital Resources Limited 新联财务有限公司
yH}s<@y;7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
65m"J' allocation letter 拨款信件
EU/8=JA1 allocation of fund 分配款项;预留款项
W"3ph6[eW allocation of profit 利润分配;溢利分配
i2^>vYCsl allocation warrant 拨款令
Ip]KPrwp allotment 分配;配股
{
buy"X4 allotment notice 股份配售通知;配股通知
(Clkv allotment of shares 股份分配
/^|Dbx!u allowable 可获宽免;免税的
(2
a`XwR allowable business loss 可扣除的营业亏损
7`hP?a= allowable expenses 可扣税的支出
;]jNk'oa allowance 免税额;津贴;备抵;准备金
\_6/vZ%-B allowance for debts 债项的免税额
~F?u)~QZ# allowance for depreciation by wear and tear 耗损折旧免税额
ivz5H(b allowance for funeral expenses 殡殓费的免税额
ED&
`_h7? allowance for inflation 为通货膨胀而预留的款项;通胀准备金
I15{)o(8$ allowance for repairs and outgoings 修葺及支出方面的免税额
Y7[jqb1D allowance to debtor 给债务人的津贴
FjI`uP alteration of capital 资本更改
4X(H; alternate trustee 候补受托人
{&T_sw@[ amalgamation 合并
[=]4-q6UN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+XYE {E5 ambit of charges 征税范围;收费范围
E1U",CMU amended valuation 经修订的估值
*U\`CXn; American Commodities Exchange 美国商品交易所
G<^{&E+= American Express Bank Limited 美国运通银行
X/M4!L}\ American Stock Exchange 美国证券交易所
nL.<[]r amortization 摊销
?#YE`] amount due from banks 存放银行同业的款项
!GEJIefx_ amount due from banks abroad 存放海外银行同业的款项
=k:,qft2 amount due from holding companies 控股公司欠款
_W'-+, amount due from local banks 存放本港银行同业的款项
Vr1<^Ib amount due to banks 银行同业的存款
M>8A\;" amount due to banks abroad 海外银行同业的存款
9Ly]DZ;L amount due to holding companies 控股公司存款
B[?CbU amount due to local banks 本港银行同业的存款
\<6CZ amount due to outport banks 外埠银行同业的存款
\qK&q amount for note issue 发行纸币的款额
2oRg 2R} amount of bond 担保契据的款额
c>~*/%+ amount of consideration 代价款额
h_IDO% amount of contribution 供款数额
;H.^i|_/ amount of indebtedness 负债款额
2q4<t:! amount of principal of the loan 贷款本金额
!V g` amount of rates chargeable 应征差饷数额
=;&yd';k amount of share capital 股本额
P &e\)Z| amount of sums assured 承保款额
5vZ^0yFQ amount of variation 变动幅度
D^3vr2 amount of vote 拨款数额
?r 2` Q amount payable 应付款额
nl,uuc*; amount receivable 应收款额
&<U0ZvrsH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YgV817OV analysis 分析
!*. -`$x ancillary risk 附属风险
|(LZ9I annual account 周年帐目;周年帐目报表;年度决算;年结
<r`2)[7N annual accounting date 年结日期
q Xe8Kto annual allowance 每年免税额;年积金;年度津贴;年津
{_Rr 6 annual balance 年度余额
%vhnl' annual disposable income 每年可动用收入
Q &K annual estimates 周年预算
FXN/Yq annual fee 年费
Y@ksQ_u annual general meeting 周年大会
"#oHYz3D annual growth rate 年增率;每年增长率
hUMf"=q+ annual long-term supplement 长期个案每年补助金
1gy.8i annual pensionable emolument 可供计算退休金的年薪
4 bH^":i( annual report 年报
Uu(SR/R} Annual Report on the Consumer Price Index 《消费物价指数年报》
| Aw%zw1@ annual return 周年报表;周年申报表;每年报税表格
04l!:Tp, Annual Return Rules 《周年报表规则》
|NC*7/} annual review of consumer prices 每年消费物价回顾
TS9|a{j3! annual roll-forward basis 逐年延展方式
474SMx$ annual salary 年薪
c>Xs&_ annual statement 年度报表;年度决算表
LS*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
wlk4*4dKn annuitant 年金受益人
lqZ 5?BD1 annuity 年金
q):5JXql~ annuity contract 年金合约
=~H<Z LE+ annuity on human life 人寿年金
h+&OQ%e=8 antecedent debt 先前的债项
~%=MpQ3 ante-dated cheque 倒填日期支票
&*G#H~\ anticipated expenditure 预期开支
X_|J@5b7 anticipated net profit 预期纯利
z hRB,1iG anticipated revenue 预期收入
^ ALly2 anti-inflation measure 反通货膨胀措施
J| bd)0 anti-inflationary stance 反通货膨胀立场
@jSYB+D apparent deficit 表面赤字
w6GyBo{2O_ apparent financial solvency 表面偿债能力
g/+C@_&m apparent partner 表面合伙人
iIa'2+ application for personal assessment 个人入息课税申请书
TQ*1L:X7M& application of fund 资金应用
<_tT<5'[$u application to release as liquidator and to destruct the books of accounts and documents
`A^"%@j 申请免除清盘人职务及毁灭帐簿与文件
5^lxj~ F appointed actuary 委任精算师
orfO^;qTY appointed auditor 委任核数师;委任审计师
Hx*;jpy(2 appointed trustee 委任的受托人
K]0:?h;%Ld appointer 委任人
Q[pV!CH apportioned pro rata 按比例分摊
vUU9$x apportionment 分配;分摊
L=8<B=QT$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LBsluT apportionment formula 分摊方程式
pd7NF-KD apportionment of estate duty 遗产税的分摊
PCM-i{6/ appraisal 估价;评估
f Tl<p&b appreciable growth 可观增长
vbBc}G"w appreciable impact 显着影响
b6F4>@gjg appreciable increase 可观增长
Rh{zH~oZ appreciation 增值;升值
4V==7p
x( appreciation against other currencies 相对其他货币升值
g,95T Bc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h`k"A7M appreciation tax 增值税
7:3$Ey appropriation 拨款;拨用;拨付
{(wHPzq appropriation account 拨款帐目
Q[I=T& Appropriation Bill 拨款法案
,Bo>E: u appropriation-in-aid system 补助拨款办法
^[XYFQ TL approved assets 核准资产
{v2|g approved basket stock 认可一篮子证券
xJZ>uTN approved budget 核准预算
A"D,Kg
S approved charitable donation 认可慈善捐款
.0rh y2 approved charitable institution 认可慈善机构
U1RpLkibQ approved currency 核准货币;认可货币
TGe;HZ approved estimates 核准预算
oifv+oY approved estimates of expenditure 核准开支预算
*2Ht& approved overseas insurer 核准海外保险人
C@W"yYt approved overseas trust company 核准海外信托公司
)ZqJh approved pooled investment fund 核准汇集投资基金
+0q>fp_K(+ approved provident fund scheme 认可公积金计划
2e9es approved provision 核准拨款
}S$@ Ez6 approved redeemable share 核准可赎回股份
[7S} g approved regional stock 认可地区性证券
WjwLM2<nK7 approved retirement scheme 认可退休金计划
me ks
RcF approved subordinated loan 核准附属贷款
3*)ig@e6 arbitrage 套戥;套汇;套利
yz*6W
z D arbitrageur 套戥者;套汇者
Zrr5csE arbitrary amount 临时款项
@kU@N?5e arrangement 措施;安排;协定
pV,P|>YTf arrears 欠款
F^LZeF[#t arrears of pay 欠付薪酬
.h5[Q/*h arrears of revenue 逾期未收税款;逾期未收的帐项
P7MeX(Tay articles of association 组织章程;组织细则;组织章程细则
$g+[yb7@ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
q)vplV1A ascertainment of profit 确定利润
P*Tx14xe4 "Asia Clear" “亚洲结算系统”
~\3kx]^10 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ZMLg;-T.&4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g9WGkHF Asian Development Fund [ADF] 亚洲发展基金
JPWOPB'H Asian dollar bond 亚洲美元债券
2hQ>: Asian dollar market 亚洲美元市场
z,:a8LB#[ Asian dollar rate 亚洲美元利率
k{$ ao Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
VZ](uF BY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
TdGnf asked price 沽盘;喊价;索价;卖方报价
L%c0 Z@[~ assessable income 应评税入息
M7+h(\H]2 assessable loss 应评税亏损
B8%{}[q assessable profit 应评税利润
S&Ee,((E( assessable value 应评税值
3^~KB'RZ assessed profit 估定利润
CZt \JW+" assessed value 经评估价值
n[,w f9 assessment 评税;评定;估价;评税单
p6XtTx assessment number 评税编号;估价编号
A4?+T+#d assessment of additional tax 补加税评税
STw#lU) %( assessment of performance 业绩评估;实绩评价
u@%r Assessor 评税主任
P7f,OY<@%o asset price bubbles 资产价格泡沫
D.6,VY H asset-backed securities 具资产保证的证券
la?Wnw assets accretion 资产增值
Z@%HvB7 assets and liabilities 资产与负债
W|,V50K assets betterment statement 资产递增表;资产改进表
V$rlA'+1v assets lending 实物放款;有抵押贷款
.*JA!B assets of the company passing on the death 死者去世时转移的公司资产
uH;-z_Wpn! assets pledged as security for liabilities 用作负债抵押的资产
d 'Axum@ assets portfolio 资产投资组合
wgRsZ assets price 资产价格
r]Ff{la5 assets quality 资产质素
A?T<",bO assets realization 资产变现
z|(+|pV( assets refinancing arrangement 资产再集资安排
5+jf/}tA assets securitization 资产证券化
fn/7wO$! assets situated outside Hong Kong 在香港以外地方的资产
?[MsQQd~ assets stripping 削减资产;拆卖资产
k%op>
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M}wXJ8aF? assignee 承让人
)CS.F= assignment 转让;转让书;转让契
:aIN9; assignment of interest 权益转让
W Qc> assignment of letters patent and trade mark 专利证书及商标转让
oq_6L\
~ assignment of property 物业转让;物业转让书
kzS=g|_ assignment right 转让权
UP{j5gR:_ assignor 转让人
Lh-`OmO0>F associate 有联系的人;有关连人士;相联者;合伙人;联系人
rBN)a" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9r2IuS0 associate member 附属会员
R,
8s_jN associated body corporate 相联法人团体
M-uMZQe associated company 相联公司;联属公司
tB'V associated corporation 相联法团
@E53JKYhY Association of Chartered Certified Accountants [ACCA] [United Kingdom]
STA4 p6 公认会计师公会〔英国〕
g3%t8O/M Association of Futures Exchange Brokers 香港期货经纪协会
.6pOvGKb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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TjBY
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Z2bcCIq4 assurance 担保;保险;转易;转易书
PZD>U)M assurance of interest 权益的转易
7a$G@ at 19XX price 按一九XX年价格计算
d'9:$!oz at a discount 按赔价计算;按贴水价格计算;打折扣
\ U-vI:J_ at a premium 按溢价计算;按升水价格计算
B )JM%r at call 通知付款;按通知
jRpdft at constant market price 按固定市价计算
vG2b:[W at constant price 按固定价格计算
|k{-l!HI at cost 按成本计算
mEuHl> at current market price 按当时市价计算;按现时市价计算
p'{xoV at current price 按当时价格计算;按现时价格计算
b r,+45: at factor cost 按要素成本计算;按生产要素成本计算
r++i=SQax at money-of-the-day price 按付款当日价格计算
0D(cXzQP at or better 按指定或较佳价位〔买卖指令〕
!=*.$4 at par 按面值计算;平价
<Jp1A#
%p at sight 见票即付
t^tCA - at the close 按收市盘
7XyOB+aQO at the opening 按开市盘
&}`K^5K|O: attestation 见证;见证条款
nD,{3B#
at-the-money option 平价期权
UlQQP^Na attorney 受权人;受托代表人
_hCJ|Rrln attornment 新拥有人承认书
"L2 m-e6 attributable profit 可归属利润
X^@[G8v% attributable share value 可归属股份价值
Z# Lx_*p]Q Auckland Stock Exchange 奥克兰证券交易所
hQgN9S5P auction 拍卖
q3'o|pp auctioneer 拍卖商
2go> audit 审计;核数
| D.C!/69 Audit Commission 审计署
Eb.;^=x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M'1HA 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
uf@U:V audit review 帐目审查
X$wehMBX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xKJ>gr"w# audited account 审计帐目;经审计的帐目
vg8O]
YF audited annual account 经审计的周年帐目
-rDz~M+ audited balance sheet 经审计的资产负债表
[l[{6ZXt auditor 核数师;核数主任;审计师
Eqphd!\#6 auditor's certificate 核数师证明书;审计师证明书
\/Ij7nD`l% auditor's report 核数师报告;审计师报告
Xi~9&ed#$i Aussie bond 澳元债券
)45_]tk> austerity budget 紧缩预算
u+% tPe Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Gidkt;lj Australia All Ordinaries Index 澳洲所有普通股票指数
[{PqV):p Australian Dollar [AUD] 澳元
^&:'NR Australian Options Market 澳大利亚期权市场
} 21j Australian Securities Commission 澳洲证券事务监察委员会
;1LG&h,K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d~[UXQC Australian Stock Exchange 澳大利亚证券交易所
*:arva5 Austrian Schilling [ATS] 奥地利先令
lvufk VG| authentication 认证;鉴证
56s*A*z$
; authority to purchase 委托购买证;委购书
,ZK]i CGk authorization 认可;核准;授权;授权书
&LU'.jY authorization by direction 指示授权
5a$$95oL authorization by instruction 指令授权
cTj~lO6 authorization by warrant 令状授权
1 !s28C5u authorization of unit trust 单位信托的认可
t&"5dM\ authorized agent 指定代理人
`$9L^Yg,4 authorized capital 法定资本
/`R dQ<($ authorized clerk 出市员
deM~[1e[ authorized dealer 认可交易商
$j
!8? authorized financial institution 认可财务机构
`D)S-7BR authorized fund 认可基金
d8.ajeN]o authorized fund house 获授权的基金公司;认可基金公司
=8S}Iat authorized institution 认可机构
[s %\.y(q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B,0+HoP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fNEz authorized insurer 获授权保险人;获认可承保人
/.-m}0h|W- authorized investment 特准投资项目
J3\)Jy authorized person 获授权人
gX"T*d>y authorized representative 获授权代表
T{~M iC6A authorized share capital 法定股本
nh|EZp] automated quotation system 自动报价系统
4JK@<GBK6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W^ClHQ"Iy 自动交易系统〔香港期货交易所有限公司〕
x9\J1\ automatic adjustment mechanism 自动调整机制
={xqNRVd automatic adjustment system 自动调整系统
n +dJc Automatic Clearing House 自动票据交换所
a^*B5G1(& automatic exchange rates accumulation system 自动化汇率累集系统
165WO}(;/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZE ^u .>5 automatic teller machine [ATM] 自动柜员机
$Q,n+ / autopay 自动转帐
Znq(R8BMW available assets 可用资产
}1\?()rB available fiscal reserve 现存财政储备
oP,RlR available profit 可用利润
N
I3( Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
<mn-=#) average 平均;平均数;海损
UR\ZN@O average basic salary 平均基本薪金
*<CxFy;| average consumer expenditure 平均消费开支;一般消费开支
Xi*SDy average cost 平均成本
z}mvX.j7 average cost of land production 增辟土地平均成本
.^GFy average daily turnover 平均每日成交额
r"1A`89 average daily wage rate 平均每日工资率
)PHl>0i! average expenditure pattern 平均开支模式
K9LEIby average growth rate 平均增长率
=yo=q)W average net fixed assets 固定资产平均净值
`lvh\[3^ average of relatives 相对价格平均数
<f[9j u average price 平均价格
taBO4LV average propensity to consume 平均消费倾向;一般消费倾向
e8 v; D average propensity to save 平均储蓄倾向;一般储蓄倾向
Fv;u1Atiw average rate 平均率
]P
JH'= average revenue 平均收入;平均收益
NywB3 average stock 平均库存;平均存货
@<VG8{ average yearly rent 平均年租
UVnrDhd!0 avoidance of double taxation 避免双重课税
-aA<.+ avoidance of tax 避税