A:
?S!lX[#v A share A股;甲类股份
@ky5XV abatement of tax 减税;减扣免税额
Lm'Ony^F ABN AMRO Bank N.V. 荷兰银行
G\TyXq_4 above-the-line expenditure 线上项目支出;经常预算支出
e)\s0# above-the-line receipt 线上项目收入;经常预算收入
|U$oS2U\m ABSA Asia Limited 南非联合亚洲有限公司
cX1"<fD o absolute change 绝对数值变更
TA}gCXE
e absolute expenditure 实际开支
9ZG.%+l absolute guideline figure 绝对准则数字
P 2;j>=W absolute interest 绝对权益
b#k$/A@ absolute order of discharge 绝对破产解除令
n?aogdK$V absolute profit margin 绝对利润幅度
Abce]-E absolute value 实值;绝对值
`-Gs*#(/ absolutely vested interest 绝对既得权益
Ik=KEOz absorbed cost 已吸收成本;已分摊成本
G?=X!up( absorption 吸收;分摊;合并
IcPIOCmOc absorption rate 吸收率;摊配率;分摊率
{Ca#{LeLk ACB Finance Limited 亚洲商业财务有限公司
@<},- u acceptable form of reciprocity 合理的互惠条件
1NN99^q acceptable rate 适当利率;适当汇率
0?SdAF[:z acceptance agreement 承兑协议
e|AJxn] acceptance for honour 参加承兑
{:od=\*R acceptor 承兑人;接受人;受票人
9+=U&* acceptor for honour 参加承兑人
fVo)# Bj accident insurance 意外保险
Z'WoChjM Accident Insurance Association of Hong Kong 香港意外保险公会
8Z/P<u accident insurance scheme 意外保险计划
$CHri| accident year basis 意外年度基准
t
7;V`[ accommodation 通融;贷款
$}W=O:L+D accommodation bill 通融票据;空头票据
v8
ggPI accommodation party 汇票代发人
GRO[&;d` account balance 帐户余额;帐户结余
l4hC>q$T account book 帐簿
ThwE1M account collected in advance 预收款项
+Medu?K
` account current book 往来帐簿
![U|2x account of after-acquired property 事后取得的财产报告
-`iZBC50 account of defaulter 拖欠帐目
q+e'=0BHd: account payable 应付帐款
e}kEh+4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
mm\J]Cc` account receivable 应收帐款
l5D8DvJCj account receivable report 应收帐款报表
`dn|nI2 account statement 结单;帐单;会计财务报表
9dJARSUuF account title 帐户名称;会计科目
noOG$P# accountant's report 会计师报告
WJ=eV8Uk Accountant's Report Rules 会计师报告规则
~e ]83? accounting and auditing procedure 会计与审计程序;会计与核数程序
V8`t7[r Accounting Arrangements 《会计安排》
VCNg`6!x accounting basis 会计基础
^0ipM/Lg accounting by Official Receiver 破产管理署署长呈交的帐目
5Ee%!Pk Accounting Circular 《会计通告》
FuLP{]Y+AM accounting class 会计类别
@lDoMm,m' accounting date 记帐日期;会计结算日期
[$;6LFs} accounting for money 款项核算
a%7%NN*i Accounting Officer 会计主任
l`~*"4|/ accounting period 会计报告期;会计期
80&JEtRh accounting policy 会计政策;会计方针
^4_. 5~( accounting practice 会计惯例
tO)mKN+
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&#w]
2~| accounting record 会计记录
vtv|H accounting report 会计报告
o[O-|XL_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l}5@6;} Accounting Society of China 中国会计学会
iaLsIy#h accounting statement 会计报表
y5RcJM accounting system 会计制度;会计系统
b Zn:q[7 accounting transaction 会计事项;帐务交易
,L6d~>=41 accounting treatment 会计处理
]xCJ3.9 accounting year 会计年度
#dtYa accretion 增值;添加
bezT\F/\ accrual 应计项目;应累算数目
zVd2kuI&? accrual basis 应计制;权责发生制
,<d[5;7x accrual basis accounting 应计制会计;权责发生制会计
i"r&CS)sT accrue 应累算;应计
w\:-lX w accrued benefit 应累算利益
z\sy~DM;> accrued charges 应计费用
_b&Mrd accrued cumulative preference share dividend 应累算的累积优先股股息
+5JCbT@y accrued expenses 应累算费用
o6'I%Gs accrued interest payable 应付利息;应计未付利息
mawomna accrued interest receivable 应收利息;应计未收利息
3qXOsa7 accrued right 累算权益
F@& R"- accruing profit 应累算的利润
4h@jJm
accumulated fiscal reserve 累积财政储备
68[3
/ accumulated profit 累积利润;滚存溢利
SsIy ;l accumulated reserve 累积储备
C5CUMYU accumulation of surplus income 累积收益盈余
\3-XXq acquired assets 既得资产
N /p9Ws acquisition 收购;购置;取得
m$ )yd~ acquisition cost 购置成本
o+4/L)h acquisition expenses 购置费用
=;W"Pi;* acquisition of 100% interest 收购全部股权
j&6,%s-M`a acquisition of control 取得控制权
@{iws@. acquisition of fixed assets 购置固定资产
2E33m*C2 acquisition of shell “买壳”
jrbEJ. acquisition price 收购价
2?u>A3^R act of God 天灾
HgvgO\`] acting partner 执事合伙人
#=V%S
2~ active market 买卖活跃的市场;交投畅旺的市场;旺市
Dd-;;Y1C active partner 积极参与的合伙人
4v_?i@,L active trading 交投活跃
X^r5su? actual circulation 实际流通
iS&~oj_-% actual cost 实际成本
0 #pjfc `: actual expenditure 实际开支;实际支出
([R}s/)$ actual income 实际入息;实际收入;实际收益
q#:,6HDd actual market 现货市场
r(y1^S9!8 actual price 现货价;实际价格
L>5VnzS I actual profit 实际利润
hb9e6Cc actual quotation 实盘;实际价位;实际报价
}`8g0DPuD9 actual year basis 按实际年度计算
>J_{mU actuals 实货
3$ cDC8 actuarial investigation 精算调查
(#Z2 actuarial principle 精算原则
?VrZM actuarial report 精算师报告
S~d_SU~>` Actuarial Society of Hong Kong 香港精算学会
q>/#
P5V actuarial valuation 精算师估值
S+py\z% actuary 精算师
l>`N+ pZ$ ad referendum agreement 暂定协议;有待覆核的协定
Rp
`JF}~o ad valorem duty 从价税;按值征税
?BT\)@h ad valorem duty system 从价税制
]:i
:QiYD ad valorem fee 从价费
Rp4EB:* ad valorem tariff 从价关税
0#lw?sv additional allowance 额外免税额
7Fw`s@/% additional amount for unexpired risk 未过期风险的额外款额
;>QED additional assessable profit 补加应评税利润
W{O:j additional assessment 补加评税
VgtWT`F.I additional commitment 额外承担
YLmzMD> additional commitment vote 额外承担拨款
] as_7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E/|]xKG additional dependent parent allowance 供养父母额外免税额
T=35? additional provision 额外拨款
;j])h!8X additional stamp duty 附加印花税
jY
EB`& additional tax 补加税罚款;补加税款
&dF$:$'s Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
|};]^5s9 adjudged bankrupt 被裁定破产
mA}-hR% adjudicated bankrupt 裁定破产人
.yE!,^j.gB adjudication fee 裁定费;评定印花税额手续费;评估契据费
0* <gGC adjudication of bankruptcy 裁定破产;宣告破产
'c<vj
jIg adjudication of insolvency 裁定无力偿还债务
\?c0XD adjusted actual 经调整的实数;调整后的实数
bq[j4xH0X adjusted current assets 经调整的流动资产;调整后的流动资产
Ni*f1[sI< adjusted figure 经调整的数字;调整后的数额
}dw`[{cm adjusted liabilities 经调整的负债;调整后的负债
XIh2Y\33ys adjusted loss 经调整的亏损;调整后的亏损
x^Tjs<# 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
,oX48Wg_+ adjusted profit 经调整的利润;调整后的利润
*T"JO| adjusted surplus 经调整的盈余额;调整后的盈余额
=Xh^@OR adjusted value 经调整的价值;调整后的价值
C=(-oI n
adjustment 调整;修订;理算〔保险〕
JIvVbI adjustment centre 调剂中心
4)BZ%1+ adjustment lag 调整过程的时间差距;调整时差
$T{,3;kt adjustment mechanism 调整机制
.NcoST9a adjustment of loss 亏损调整
>C y adjustment process 调整过程;调整程序
Cbm adjustment range 调整幅度
vl*CU"4 administered exchange rate 受管制汇率
V#[I/D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7)$U>|= administration expenses 行政费用
0#4_vg . administration fee 手续费;行政费
l%\3'N] administration in bankruptcy 破产管理
_a@&$NEox administration order 遗产管理令
EW*!_| administrator 管理人;遗产管理人
7Ipt~K} administrator of the estate 遗产管理人
'#$Y:/ admission of debt 债项承认书
>JwdVy^ admission of proof 接纳债权证明
<J-bDcp advance 放贷款项;垫付款项;预支款项;预付款项
9 tkj:8_ advance account 暂支帐目;预付款帐户
<GPL8D advance compensation 预付补偿金
J"QXu M advance from shareholder 股东垫款
_F>1b16:/P advance pending reimbursement 预支以待日后付还
BM=`zGh" advanced economy 先进经济体系
H
.)}| advancement 预付;预付财产
;tTM3W-h advances warrant 垫款令
wVkms advancing 贷出
4"1OtBU3 adverse balance 逆差
d=V4,:=S adverse exchange 逆汇
jm&?;~>O advertisement addressed to shareholders 在报章刊登的致股东通告
9|WBJ6 advice for collection 托收通知书
-/|O*oZ advice of drawing 提款通知书;汇票通知书
-
{<`Z advice of payment 付款通知
"Pi\I9M3 Advisory Committee [Securities and Futures Commission]
5MV4N[; 谘询委员会〔证券及期货事务监察委员会〕
^_6%dKLK Advisory Committee on Diversification 经济多元化谘询委员会
FP<RoA?W affidavit 誓章;遗产申报誓章
ms'&.u&< affidavit of no receipt 述明无收款的誓章
P`6
T;|VDk affiliate 联号;联营公司;附属公司
,OWdp<z affiliated company 附属公司;联号;联营公司
^Dh j<_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ANtp7ad affordability 负担能力
7iu?Q African Development Bank [AfDB] 非洲开发银行
Ag}V>i' after-acquired property 事后取得的财产
*-$u\?$ after-hours dealing 市后交易
#n%?} after-tax profit 税后盈利;税后利润;税后溢利
cw.Uy(ks|$ agency agreement 代理协议
0h!2--Aur agency expenses 代理机构的开支
.B*Yg<j agency fee 代理费
`%;nHQ" Agency Law 《代理法》
{%D!~,4Ht agent 代理人;承销人
Nge_ Ks agent of company 公司代理人
t+}@J}b agent's fee 代理人费;经纪费
y@]4xLB] aggregate 总计;总数;总体数字
xP*9UXZ4P aggregate amount 总款额;总额
K+2bNKZ0 aggregate assets and liabilities 总体资产与负债
)|,-l^lC aggregate at constant price 按固定价格计算的总体数字
$UW!tg*U& aggregate demand 总需求
G&:[G>iSm^ aggregate gross position 总持仓量
zr@Bf!VG: aggregate limit 总限额
I9*o[Jp5 aggregate of salaries tax 合计薪俸税
dvxD{UH aggregate performance 总体表现;总体业绩
Dntcv|%u aggregate supply 总体供应
qyl~*r* aggregate surplus 总盈余
KIn^,d0H aggregate total 整体总额
St,IWOmq" aggregate value 总值;合计价值
^!k^=ST1J aggregated basis 合计基准
d|TRP,y aggregated net chargeable income 合计应课税入息实额
2T5@~^:7u aggregation 合并计算;合计;总和
/'
L20aN2 aggregation of incomes of husband and wife 夫妇入息合并计算
~6U@*Svk aggregation of property 财产的总和
I@cKiB agio 差价;贴水
Rg)\o(J Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
9 U1)sPH; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
KQi9qj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\sHM[nF0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[ /*$?PXt 《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》
9;dP7o Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J&^r}6D 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lnbw-IE! agreement for a settlement 授产协议
,iCd6M{ agreement for assignment 转让协议
8"wA8l. agreement for sale 售卖协议;买卖协议
NrVQK}%K agreement for sale and purchase 买卖协议
+;#hED;8 agreement for the payment of interest 支付利息协议
U"-mLv"| agreement for the repayment of money 还款协议
QC~B8 ] agreement of reinsurance 再保险协议
Wr`=P, Agricultural Bank of China 中国农业银行
x)G/YUv76 air passenger departure tax 飞机乘客离境税
WP32t@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T1PWFw\GH airport tax 机场税
+<:p`% alcohol duty 酒精税
*[
Wh9 ,H alienation 让与;让渡;转让
r!Eo8C alimony 生活费;赡养费
JC{}iG6r+ All Ordinaries Index [AOI] 所有普通股指数
la)f\Nk all risks 全险;综合险
mfG|K@ODM- All Sales Record for Stock Market 《股票市场成交报告》
S7aS Ut! Allied Capital Resources Limited 新联财务有限公司
N<Bi.\XC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0J$wX yh allocation letter 拨款信件
zQ]IlMt allocation of fund 分配款项;预留款项
)~d2`1zGS allocation of profit 利润分配;溢利分配
"$0f.FO:i allocation warrant 拨款令
;oh88,*' allotment 分配;配股
Iay7Fkv allotment notice 股份配售通知;配股通知
7 bsW7;C allotment of shares 股份分配
HH^{,53% allowable 可获宽免;免税的
~l6e&J allowable business loss 可扣除的营业亏损
V$q%=Sip allowable expenses 可扣税的支出
\_x)E]D allowance 免税额;津贴;备抵;准备金
xO1d^{~^^ allowance for debts 债项的免税额
lBQ|= allowance for depreciation by wear and tear 耗损折旧免税额
7azxqa5: allowance for funeral expenses 殡殓费的免税额
"j$}'uK< allowance for inflation 为通货膨胀而预留的款项;通胀准备金
]-x#zp;= allowance for repairs and outgoings 修葺及支出方面的免税额
C&e allowance to debtor 给债务人的津贴
7{<F6F^P alteration of capital 资本更改
L@a-"(TN+ alternate trustee 候补受托人
CdZ;ZR amalgamation 合并
_rs#h) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M?nnpO ambit of charges 征税范围;收费范围
Pv1psKu amended valuation 经修订的估值
KL5rF,DME American Commodities Exchange 美国商品交易所
'c &Bmd40 American Express Bank Limited 美国运通银行
[&{"1Z American Stock Exchange 美国证券交易所
n1sH`C[c amortization 摊销
\re.KB#R amount due from banks 存放银行同业的款项
|0qk amount due from banks abroad 存放海外银行同业的款项
?erDP8 amount due from holding companies 控股公司欠款
e6F:['j amount due from local banks 存放本港银行同业的款项
-3 W4 amount due to banks 银行同业的存款
x,7axx6 amount due to banks abroad 海外银行同业的存款
?: meix amount due to holding companies 控股公司存款
YRYrR|I amount due to local banks 本港银行同业的存款
,E>VYkoA amount due to outport banks 外埠银行同业的存款
m
amount for note issue 发行纸币的款额
G&uj}rj amount of bond 担保契据的款额
P$pl amount of consideration 代价款额
W_DO8nX amount of contribution 供款数额
fi?[ e?|c@ amount of indebtedness 负债款额
pp{); amount of principal of the loan 贷款本金额
1:>RQPXcWv amount of rates chargeable 应征差饷数额
-y/?w*Cx amount of share capital 股本额
-%t0'cKn, amount of sums assured 承保款额
+5({~2Lzvp amount of variation 变动幅度
;3?M?E/$s amount of vote 拨款数额
[9LYR3 p amount payable 应付款额
#%{\59/w amount receivable 应收款额
r?[mn^Bo 5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N{q'wep analysis 分析
be764do ancillary risk 附属风险
$ o t"Du annual account 周年帐目;周年帐目报表;年度决算;年结
D8dTw {C annual accounting date 年结日期
=riP~%_ML) annual allowance 每年免税额;年积金;年度津贴;年津
#Se annual balance 年度余额
g
Sa ,A annual disposable income 每年可动用收入
tTmFJ5 annual estimates 周年预算
NFa
; annual fee 年费
jkdNisq37 annual general meeting 周年大会
cX=` Tl annual growth rate 年增率;每年增长率
sO annual long-term supplement 长期个案每年补助金
7}lZa~/ annual pensionable emolument 可供计算退休金的年薪
#mM&CscE annual report 年报
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\gRXP} Annual Report on the Consumer Price Index 《消费物价指数年报》
I{Kc{MXn annual return 周年报表;周年申报表;每年报税表格
T.|0;Eb Annual Return Rules 《周年报表规则》
-e)bq:T annual review of consumer prices 每年消费物价回顾
z44uhR h annual roll-forward basis 逐年延展方式
%fyb?6?Y annual salary 年薪
PIr Uls0} annual statement 年度报表;年度决算表
K9P"ncMt 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
c]"B)I1L annuitant 年金受益人
hZ#tB annuity 年金
Pw7'6W1 annuity contract 年金合约
G|MDo|q] annuity on human life 人寿年金
<.' cCY antecedent debt 先前的债项
L.Lt9W2fi ante-dated cheque 倒填日期支票
RSi0IfG5 anticipated expenditure 预期开支
:E^B~ OuL anticipated net profit 预期纯利
m3XH3FgKz anticipated revenue 预期收入
-'0AV,{Z anti-inflation measure 反通货膨胀措施
zbi anti-inflationary stance 反通货膨胀立场
i&30n# apparent deficit 表面赤字
'wZy: c apparent financial solvency 表面偿债能力
bOFLI#p& apparent partner 表面合伙人
2lSM`cw application for personal assessment 个人入息课税申请书
XH2SEeh application of fund 资金应用
.J@[v application to release as liquidator and to destruct the books of accounts and documents
'|/_=' 申请免除清盘人职务及毁灭帐簿与文件
4l1=l#\S appointed actuary 委任精算师
o"FX+17 appointed auditor 委任核数师;委任审计师
FKx9$B appointed trustee 委任的受托人
qB39\j appointer 委任人
WV @Tm$r apportioned pro rata 按比例分摊
Q)@1:(V/ apportionment 分配;分摊
9j2I6lGQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&Kve vPF apportionment formula 分摊方程式
2%qn!+. apportionment of estate duty 遗产税的分摊
9e)+<H appraisal 估价;评估
0C p} appreciable growth 可观增长
y;Zfz~z appreciable impact 显着影响
0oJ^a^| appreciable increase 可观增长
CU;nrd " appreciation 增值;升值
yUSB{DLpla appreciation against other currencies 相对其他货币升值
ke#;1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#rpqt{ml appreciation tax 增值税
Wi5|9 appropriation 拨款;拨用;拨付
xI4I1"/ appropriation account 拨款帐目
p<zXuocQ Appropriation Bill 拨款法案
i-FUAR appropriation-in-aid system 补助拨款办法
Q kZM(pG approved assets 核准资产
IeB6r+4| approved basket stock 认可一篮子证券
:|M/+XPu approved budget 核准预算
5y3TlR approved charitable donation 认可慈善捐款
q-G|@6O approved charitable institution 认可慈善机构
?R]y}6P$ approved currency 核准货币;认可货币
zn
?;>Bl approved estimates 核准预算
tvOAN|+F approved estimates of expenditure 核准开支预算
9f^PR|F approved overseas insurer 核准海外保险人
|3,V%>z approved overseas trust company 核准海外信托公司
k2uiu approved pooled investment fund 核准汇集投资基金
8-"5|pNc approved provident fund scheme 认可公积金计划
]pV1T approved provision 核准拨款
[/Z'OV"tU approved redeemable share 核准可赎回股份
E)JyKm. approved regional stock 认可地区性证券
0Ad~!Y+1 approved retirement scheme 认可退休金计划
<gdgcvd approved subordinated loan 核准附属贷款
unnx#e] arbitrage 套戥;套汇;套利
?a>7=)%AH arbitrageur 套戥者;套汇者
'
f$L arbitrary amount 临时款项
z>33O5U arrangement 措施;安排;协定
&fSc{/ arrears 欠款
5;
PXF arrears of pay 欠付薪酬
ARdGh_yJ& arrears of revenue 逾期未收税款;逾期未收的帐项
nbASpa( articles of association 组织章程;组织细则;组织章程细则
_`_IUuj$E Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
vif8{S ascertainment of profit 确定利润
KKjxg7{K "Asia Clear" “亚洲结算系统”
E^ok`wfO Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
eq~c Asian Development Fund [ADF] 亚洲发展基金
Yb\\
w<@g Asian dollar bond 亚洲美元债券
'n[+r}3 Asian dollar market 亚洲美元市场
=*g$#l4 Asian dollar rate 亚洲美元利率
Yv>BOK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7p.h{F'A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zZ9<4"CIk asked price 沽盘;喊价;索价;卖方报价
k9)u3 assessable income 应评税入息
So=nB} b[? assessable loss 应评税亏损
'dc+M9u)_q assessable profit 应评税利润
@mx$sNDkL assessable value 应评税值
$}nh[@ assessed profit 估定利润
S&3X~jD(1 assessed value 经评估价值
8b(1ut{ assessment 评税;评定;估价;评税单
;}WtJ&y=M assessment number 评税编号;估价编号
u\XkXS` assessment of additional tax 补加税评税
v1nQs=' assessment of performance 业绩评估;实绩评价
@?Gw|bP Assessor 评税主任
n#>.\F asset price bubbles 资产价格泡沫
4Oy.,MDQP asset-backed securities 具资产保证的证券
)[^y
t0% assets accretion 资产增值
;tp]^iB# assets and liabilities 资产与负债
m-ph} assets betterment statement 资产递增表;资产改进表
OK-sT7But assets lending 实物放款;有抵押贷款
A~SL5h assets of the company passing on the death 死者去世时转移的公司资产
*
-KJh_ assets pledged as security for liabilities 用作负债抵押的资产
])V2}gH assets portfolio 资产投资组合
f6B-~x<l assets price 资产价格
2f19W#
'0 assets quality 资产质素
/o~qC<7 assets realization 资产变现
.Iwur;/\ assets refinancing arrangement 资产再集资安排
>gk z4.* assets securitization 资产证券化
I vTzPPP assets situated outside Hong Kong 在香港以外地方的资产
RCBf;$O assets stripping 削减资产;拆卖资产
O3kg assets value 资产值
7uPZuXHxcu assignee 承让人
0]T.Lh$3 assignment 转让;转让书;转让契
U*3AM_w assignment of interest 权益转让
F qeV3N assignment of letters patent and trade mark 专利证书及商标转让
<NG/i i= assignment of property 物业转让;物业转让书
&8<<!#ob assignment right 转让权
p)B33ZzC assignor 转让人
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Dt8!p0 associate 有联系的人;有关连人士;相联者;合伙人;联系人
M{?zvq?d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
erx5j\ associate member 附属会员
J~Cc9"( associated body corporate 相联法人团体
w9RF2J associated company 相联公司;联属公司
T'ED$}N>~ associated corporation 相联法团
;,1=zhKU. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I|,pE**T 公认会计师公会〔英国〕
}p~OCW! Association of Futures Exchange Brokers 香港期货经纪协会
+|y*}bG Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#D+7TWDwNt association of underwriters 承保人组织
%#~((m1 assumption of control 接管
M.>^{n$
z assurance 担保;保险;转易;转易书
&v^!y=Bt assurance of interest 权益的转易
'X7%35Y at 19XX price 按一九XX年价格计算
!z11"
c at a discount 按赔价计算;按贴水价格计算;打折扣
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~wi at a premium 按溢价计算;按升水价格计算
v" }WP34 at call 通知付款;按通知
!^m%O0DT at constant market price 按固定市价计算
XC[]E)8 at constant price 按固定价格计算
pO%{'%RA at cost 按成本计算
aaDP9FW9e at current market price 按当时市价计算;按现时市价计算
L7'%;?Z at current price 按当时价格计算;按现时价格计算
gtiE hCF2W at factor cost 按要素成本计算;按生产要素成本计算
lT2 4JhJ# at money-of-the-day price 按付款当日价格计算
|]`hXr at or better 按指定或较佳价位〔买卖指令〕
! Tx&vtq at par 按面值计算;平价
U{6oLqwq3Y at sight 见票即付
33Jd!orXU at the close 按收市盘
i
AdGgK at the opening 按开市盘
&FSmqE;@^ attestation 见证;见证条款
9 Ycn0 at-the-money option 平价期权
57wFf-P attorney 受权人;受托代表人
v??TJ^1 attornment 新拥有人承认书
$ a? attributable profit 可归属利润
nq"evD5 attributable share value 可归属股份价值
{C3U6kKs;R Auckland Stock Exchange 奥克兰证券交易所
o*">KqU`b auction 拍卖
jMM$ d,7B auctioneer 拍卖商
cHx%Nd\ audit 审计;核数
'OwyyPBF Audit Commission 审计署
rLU'*} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dBSbu=^$ ) 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〕
NYwR2oX audit review 帐目审查
y<pnp?x4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q2hFOm audited account 审计帐目;经审计的帐目
3iRA$C-p audited annual account 经审计的周年帐目
%Y]=1BRk} audited balance sheet 经审计的资产负债表
{:Aw_z:' auditor 核数师;核数主任;审计师
/kgeV4]zR auditor's certificate 核数师证明书;审计师证明书
=<c#owe:m auditor's report 核数师报告;审计师报告
F>zl9Vi< Aussie bond 澳元债券
5;\gJf austerity budget 紧缩预算
fmfTSN(Q~` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
9i5tVOhE Australia All Ordinaries Index 澳洲所有普通股票指数
>@_im6 Australian Dollar [AUD] 澳元
:IMdN}(L Australian Options Market 澳大利亚期权市场
OtJ\T/q, Australian Securities Commission 澳洲证券事务监察委员会
aZ X mlq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D f4+^B,1 Australian Stock Exchange 澳大利亚证券交易所
L[g0&b%%- Austrian Schilling [ATS] 奥地利先令
FdzNE authentication 认证;鉴证
Ml?~
|_ authority to purchase 委托购买证;委购书
lx |5?P authorization 认可;核准;授权;授权书
7I=C+ authorization by direction 指示授权
,HB2hHD authorization by instruction 指令授权
3*ixlO:qGk authorization by warrant 令状授权
zce`\ /: authorization of unit trust 单位信托的认可
!}f1`/ authorized agent 指定代理人
\25/$Ae}c authorized capital 法定资本
~YP Jez authorized clerk 出市员
fB1TFtAh authorized dealer 认可交易商
1PH:\0} authorized financial institution 认可财务机构
^T5X)Nu{=C authorized fund 认可基金
dY7'OAUyVl authorized fund house 获授权的基金公司;认可基金公司
P 1XK*GZ authorized institution 认可机构
Ea6
&~" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6e,xDr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%" D%: authorized insurer 获授权保险人;获认可承保人
O`G/=/GZ authorized investment 特准投资项目
|re}6#TgcT authorized person 获授权人
j;b42G~p authorized representative 获授权代表
~y HU^5D authorized share capital 法定股本
r]@0eb
automated quotation system 自动报价系统
B* kcNlW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;-P)m 自动交易系统〔香港期货交易所有限公司〕
dCyqvg6u automatic adjustment mechanism 自动调整机制
\Ig68dFf% automatic adjustment system 自动调整系统
&;yH@@Z Automatic Clearing House 自动票据交换所
sm,VYYs automatic exchange rates accumulation system 自动化汇率累集系统
gTl<wo + Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ncu`vYI. automatic teller machine [ATM] 自动柜员机
e^p
+1-B autopay 自动转帐
W>_]dPB S/ available assets 可用资产
j#r6b]k(Hv available fiscal reserve 现存财政储备
Hy.AyU|L available profit 可用利润
&LO"g0w Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
N`iwC! average 平均;平均数;海损
q<y#pL=k"* average basic salary 平均基本薪金
PyVC}dUAX average consumer expenditure 平均消费开支;一般消费开支
6E(Qx~iL average cost 平均成本
4iAZ+l5& average cost of land production 增辟土地平均成本
!+>v[(OzM average daily turnover 平均每日成交额
:NJ_n6E average daily wage rate 平均每日工资率
:B3[:MpL} average expenditure pattern 平均开支模式
Q!-
0xlx average growth rate 平均增长率
*eI)Z=8 average net fixed assets 固定资产平均净值
A.<H>=Z#O average of relatives 相对价格平均数
`&\Q +W average price 平均价格
\(226^|j average propensity to consume 平均消费倾向;一般消费倾向
dS^T$sz.co average propensity to save 平均储蓄倾向;一般储蓄倾向
!It`+0S
b average rate 平均率
Lg8nj< TF average revenue 平均收入;平均收益
SJD@&m%?[ average stock 平均库存;平均存货
4tL<q_ average yearly rent 平均年租
U*90m~) avoidance of double taxation 避免双重课税
]7-&V-Ct* avoidance of tax 避税