A:
k={1zl ; A share A股;甲类股份
C9?mxa*z abatement of tax 减税;减扣免税额
6O,k! y> ABN AMRO Bank N.V. 荷兰银行
#w%-IhP above-the-line expenditure 线上项目支出;经常预算支出
V|@bITJ?7 above-the-line receipt 线上项目收入;经常预算收入
/ojx$Um ABSA Asia Limited 南非联合亚洲有限公司
qCI7)L` absolute change 绝对数值变更
\]4EAKJE absolute expenditure 实际开支
qpFxl absolute guideline figure 绝对准则数字
=8#.=J[/ absolute interest 绝对权益
lx4pTw1 absolute order of discharge 绝对破产解除令
$)@D(m,ybd absolute profit margin 绝对利润幅度
rR":}LA^d absolute value 实值;绝对值
b>QdP$> absolutely vested interest 绝对既得权益
)NhC+=N absorbed cost 已吸收成本;已分摊成本
]VQd*~ - absorption 吸收;分摊;合并
iS)-25M' absorption rate 吸收率;摊配率;分摊率
r'y Nc&~ ACB Finance Limited 亚洲商业财务有限公司
UUDHknm" acceptable form of reciprocity 合理的互惠条件
ROn@tW acceptable rate 适当利率;适当汇率
UapU:>!"` acceptance agreement 承兑协议
VqvjOeCbH acceptance for honour 参加承兑
.'A1Eoo0d acceptor 承兑人;接受人;受票人
;^bfLSWm{ acceptor for honour 参加承兑人
]B;`Jf accident insurance 意外保险
OS`jttU@ Accident Insurance Association of Hong Kong 香港意外保险公会
ip<VRC5`5 accident insurance scheme 意外保险计划
sgP{A}4 W accident year basis 意外年度基准
CR23$<FC accommodation 通融;贷款
@Ol(:{< accommodation bill 通融票据;空头票据
t O.5 accommodation party 汇票代发人
P<Bx1H-z- account balance 帐户余额;帐户结余
O>+=cg account book 帐簿
UFT JobU account collected in advance 预收款项
p~3x=X4 account current book 往来帐簿
0ZwXuq account of after-acquired property 事后取得的财产报告
k
L6s49 account of defaulter 拖欠帐目
/d}"s.3p account payable 应付帐款
BFw_T3}zn account payee only [A/C payee only] 只可转帐;存入收款人帐户
{e|.AD account receivable 应收帐款
%w[Z/ account receivable report 应收帐款报表
8#JX#<HEo account statement 结单;帐单;会计财务报表
TW>GYGz account title 帐户名称;会计科目
w!H(zjv&( accountant's report 会计师报告
>i*,6Psl[Z Accountant's Report Rules 会计师报告规则
JDR_k accounting and auditing procedure 会计与审计程序;会计与核数程序
Uc:NW
Accounting Arrangements 《会计安排》
^CLQs;zXE accounting basis 会计基础
!@ ]IJ"\ accounting by Official Receiver 破产管理署署长呈交的帐目
*GoTN Accounting Circular 《会计通告》
ssLswb accounting class 会计类别
>w<w*pC accounting date 记帐日期;会计结算日期
@%x2d1FS accounting for money 款项核算
nS3Aadm Accounting Officer 会计主任
d/yF}%0QI accounting period 会计报告期;会计期
NjZ~b/ accounting policy 会计政策;会计方针
^wWbW&<Tg accounting practice 会计惯例
O=+$XPa| accounting principle 会计准则
L$3 lsu!4n accounting record 会计记录
R 39_! accounting report 会计报告
XfE9QA[ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
q 0F6MAXj Accounting Society of China 中国会计学会
fWq*Op.]c accounting statement 会计报表
V:L%GWU accounting system 会计制度;会计系统
DFWO5Y_ accounting transaction 会计事项;帐务交易
h_#=f(.'j accounting treatment 会计处理
u#EcR}=] accounting year 会计年度
XEA5A.uc accretion 增值;添加
cQhr{W,Un accrual 应计项目;应累算数目
v]{UH{6 accrual basis 应计制;权责发生制
=MQ/z#:-P accrual basis accounting 应计制会计;权责发生制会计
.\_RavW23 accrue 应累算;应计
T4wk$R
L accrued benefit 应累算利益
`K5*Fjx accrued charges 应计费用
% Q6
za'25 accrued cumulative preference share dividend 应累算的累积优先股股息
?[Y(JO# accrued expenses 应累算费用
Y&yfm/R u accrued interest payable 应付利息;应计未付利息
f0SrPc v accrued interest receivable 应收利息;应计未收利息
bD ,X. accrued right 累算权益
Jf?6y~X>Y accruing profit 应累算的利润
O%kUj&h^ accumulated fiscal reserve 累积财政储备
}ww/e\|Nt= accumulated profit 累积利润;滚存溢利
Bz_'>6w accumulated reserve 累积储备
zsJ# CDm accumulation of surplus income 累积收益盈余
p"
>*WQ acquired assets 既得资产
f/O6~I&g acquisition 收购;购置;取得
e1-tpD:J acquisition cost 购置成本
!Nx1I acquisition expenses 购置费用
SC~k4&xy acquisition of 100% interest 收购全部股权
HQ-++;Q acquisition of control 取得控制权
~>(~2083*; acquisition of fixed assets 购置固定资产
)L:e0u acquisition of shell “买壳”
1X5g(B
acquisition price 收购价
JXJ+lZmsz act of God 天灾
u|t l@_ acting partner 执事合伙人
o:Kw<z,$H active market 买卖活跃的市场;交投畅旺的市场;旺市
-&Xv,:'? active partner 积极参与的合伙人
IyHbl_P ^ active trading 交投活跃
*p
$0(bz actual circulation 实际流通
/_l\7MeI actual cost 实际成本
~i;{+j6Ho! actual expenditure 实际开支;实际支出
t([}a~1} actual income 实际入息;实际收入;实际收益
e9[72V actual market 现货市场
J;obh.}u"{ actual price 现货价;实际价格
dW4jkjap actual profit 实际利润
=|P
&G~] actual quotation 实盘;实际价位;实际报价
[o#% Eg; actual year basis 按实际年度计算
@5nFa~*K% actuals 实货
@/<UhnI actuarial investigation 精算调查
*
HKu%g actuarial principle 精算原则
>E+g.5
,:W actuarial report 精算师报告
d:';s~ Actuarial Society of Hong Kong 香港精算学会
sRD
fA4/TF actuarial valuation 精算师估值
RJ3oI+gI actuary 精算师
.^{%hc*w4 ad referendum agreement 暂定协议;有待覆核的协定
WChP,hw ad valorem duty 从价税;按值征税
uTR^K=Ve ad valorem duty system 从价税制
QnVr)4" ad valorem fee 从价费
l@B9}Icq ad valorem tariff 从价关税
ac l<dY6 additional allowance 额外免税额
DD$>3` additional amount for unexpired risk 未过期风险的额外款额
W\kli';jyC additional assessable profit 补加应评税利润
G@H!D[wd additional assessment 补加评税
"9s_[e additional commitment 额外承担
A0)^I:& additional commitment vote 额外承担拨款
f zo'9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h )
Wp additional dependent parent allowance 供养父母额外免税额
(*$bTI/~ additional provision 额外拨款
jCJcVO>OZ additional stamp duty 附加印花税
DRQx5fgL additional tax 补加税罚款;补加税款
Gc|)4c Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
mtv8Bm=< adjudged bankrupt 被裁定破产
@[3c1B6K adjudicated bankrupt 裁定破产人
tNTSy= adjudication fee 裁定费;评定印花税额手续费;评估契据费
YGyv)\ adjudication of bankruptcy 裁定破产;宣告破产
ps 3)d adjudication of insolvency 裁定无力偿还债务
k|)fl l adjusted actual 经调整的实数;调整后的实数
?A3L8^tR adjusted current assets 经调整的流动资产;调整后的流动资产
1.!U{>$ adjusted figure 经调整的数字;调整后的数额
}9S}?R adjusted liabilities 经调整的负债;调整后的负债
0y9 b0G adjusted loss 经调整的亏损;调整后的亏损
H\S)a FY[ 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
lDYgtUKG adjusted profit 经调整的利润;调整后的利润
O{X~,Em=q adjusted surplus 经调整的盈余额;调整后的盈余额
W r/-{Wt adjusted value 经调整的价值;调整后的价值
lv
8EfN adjustment 调整;修订;理算〔保险〕
qG6s.TcG adjustment centre 调剂中心
sP(+Z^/ adjustment lag 调整过程的时间差距;调整时差
5Ml=<^ adjustment mechanism 调整机制
HK!ecQ^+ adjustment of loss 亏损调整
6$r\p2pi0 adjustment process 调整过程;调整程序
)]1hN;Nz adjustment range 调整幅度
6CBk=)qH administered exchange rate 受管制汇率
I$7eiW @ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+&
r!%j7 administration expenses 行政费用
OjUPvR2 0 administration fee 手续费;行政费
`t U administration in bankruptcy 破产管理
Z4VFfGCTL administration order 遗产管理令
\~5|~|9< administrator 管理人;遗产管理人
lxL5Rit@Px administrator of the estate 遗产管理人
KG'i#(u[ admission of debt 债项承认书
6TW7E}a. admission of proof 接纳债权证明
n[ B~C advance 放贷款项;垫付款项;预支款项;预付款项
A0DGDr PD advance account 暂支帐目;预付款帐户
/\8Il+0 advance compensation 预付补偿金
P"w\hF advance from shareholder 股东垫款
|H5.2P&9-5 advance pending reimbursement 预支以待日后付还
7{|QkTg C advanced economy 先进经济体系
So aqmY;+ advancement 预付;预付财产
Op'a=4x] advances warrant 垫款令
CFaY= Cy advancing 贷出
OBWWcL- adverse balance 逆差
@RoZd? adverse exchange 逆汇
^LMgOA(7 advertisement addressed to shareholders 在报章刊登的致股东通告
/5ZX6YkeH advice for collection 托收通知书
bKo %Ak, advice of drawing 提款通知书;汇票通知书
L!fTYX#K] advice of payment 付款通知
11=$]K> Advisory Committee [Securities and Futures Commission]
'X?xn@? 谘询委员会〔证券及期货事务监察委员会〕
jo`ZuN{ Advisory Committee on Diversification 经济多元化谘询委员会
$m 4-^= affidavit 誓章;遗产申报誓章
x)::^'74 affidavit of no receipt 述明无收款的誓章
g@`i7qN affiliate 联号;联营公司;附属公司
":Dm/g affiliated company 附属公司;联号;联营公司
iQ)ydY a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;m(iKwDt affordability 负担能力
sl]<A[jR African Development Bank [AfDB] 非洲开发银行
4V,.Oi after-acquired property 事后取得的财产
/'/I^ab after-hours dealing 市后交易
isZ5s\ after-tax profit 税后盈利;税后利润;税后溢利
3P
cVE\GN agency agreement 代理协议
}|P3(*S agency expenses 代理机构的开支
.hl_zc# agency fee 代理费
~r --dU Agency Law 《代理法》
W:]FYC agent 代理人;承销人
Ww7Ya]b.k agent of company 公司代理人
3A#Tn7 agent's fee 代理人费;经纪费
GShxPH{_j aggregate 总计;总数;总体数字
-JMn?] aggregate amount 总款额;总额
H71sxek3 aggregate assets and liabilities 总体资产与负债
Wc3z7xK1@ aggregate at constant price 按固定价格计算的总体数字
P-@MLIC{ aggregate demand 总需求
7zM:z, aggregate gross position 总持仓量
"j^i6RS aggregate limit 总限额
^ Bx[% aggregate of salaries tax 合计薪俸税
fj_23{,/"g aggregate performance 总体表现;总体业绩
";K w? aggregate supply 总体供应
>fPo_@O aggregate surplus 总盈余
QZ a.c aggregate total 整体总额
pO`KtagL aggregate value 总值;合计价值
X]0>0=^ aggregated basis 合计基准
<L&EH@T aggregated net chargeable income 合计应课税入息实额
*DL7p8 aggregation 合并计算;合计;总和
OK[J
h aggregation of incomes of husband and wife 夫妇入息合并计算
{K,In)4 aggregation of property 财产的总和
*%j$i_ agio 差价;贴水
Y=Vbs x 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》
%Y^J'' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oUv26t~ 《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》
u!_l/'\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#z `W ,^C 《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》
,erw(7}'. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/ ;]5X 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ht3.e[%'b agreement for a settlement 授产协议
(`P\nnb agreement for assignment 转让协议
}#XFa# agreement for sale 售卖协议;买卖协议
[0H0%z#tU& agreement for sale and purchase 买卖协议
}Z!D?( agreement for the payment of interest 支付利息协议
%q {q.(M# agreement for the repayment of money 还款协议
d1j9{ agreement of reinsurance 再保险协议
M;(,0d k Agricultural Bank of China 中国农业银行
UiFH*HT air passenger departure tax 飞机乘客离境税
G=zWhqieh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=&HLz
7| airport tax 机场税
J!I)G&: alcohol duty 酒精税
%Tm*^ alienation 让与;让渡;转让
M+/xw8}a alimony 生活费;赡养费
'Uok<; All Ordinaries Index [AOI] 所有普通股指数
mB?x_6#d9 all risks 全险;综合险
$NXP)Lic) All Sales Record for Stock Market 《股票市场成交报告》
wKV4-uyr Allied Capital Resources Limited 新联财务有限公司
#+I'V\[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kxn&f(5 allocation letter 拨款信件
\CbJU allocation of fund 分配款项;预留款项
UtZ,q!sg allocation of profit 利润分配;溢利分配
j)A#}4jd allocation warrant 拨款令
D &@] allotment 分配;配股
ccD+AGM.
allotment notice 股份配售通知;配股通知
g)D_!iz allotment of shares 股份分配
KpLmpK1 allowable 可获宽免;免税的
Ha'[uEDb allowable business loss 可扣除的营业亏损
yIMqQSt79z allowable expenses 可扣税的支出
P]_d;\
!"v allowance 免税额;津贴;备抵;准备金
2eT?qCxqc allowance for debts 债项的免税额
dUI5,3* allowance for depreciation by wear and tear 耗损折旧免税额
MmuT~d/ allowance for funeral expenses 殡殓费的免税额
kB\{1; allowance for inflation 为通货膨胀而预留的款项;通胀准备金
E~'mxx~i allowance for repairs and outgoings 修葺及支出方面的免税额
{T){!UVp! allowance to debtor 给债务人的津贴
*b~6 B M$ alteration of capital 资本更改
p?@ %/!S alternate trustee 候补受托人
ZL MH~cc amalgamation 合并
xmW~R*^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(\V
i_ ambit of charges 征税范围;收费范围
7e/+C{3v amended valuation 经修订的估值
[K!9xM6 American Commodities Exchange 美国商品交易所
Gr"CHz/ American Express Bank Limited 美国运通银行
op,L3:R\Z American Stock Exchange 美国证券交易所
8[^'PIz amortization 摊销
QTV*m>D amount due from banks 存放银行同业的款项
.n-#A amount due from banks abroad 存放海外银行同业的款项
JKfG/z| amount due from holding companies 控股公司欠款
FL0uY0K amount due from local banks 存放本港银行同业的款项
%u -x9 amount due to banks 银行同业的存款
QrZ#<{,J5 amount due to banks abroad 海外银行同业的存款
eL!41_QI amount due to holding companies 控股公司存款
sV^:u^ amount due to local banks 本港银行同业的存款
~Bd=]a$mj amount due to outport banks 外埠银行同业的存款
~%TWF+ amount for note issue 发行纸币的款额
*{o7G a amount of bond 担保契据的款额
0D X_*f amount of consideration 代价款额
<g4}7l8 amount of contribution 供款数额
.R9Z$Kbq amount of indebtedness 负债款额
e|~MJu+1 amount of principal of the loan 贷款本金额
XR5KJl amount of rates chargeable 应征差饷数额
2iAC_"n amount of share capital 股本额
5E:$\z; amount of sums assured 承保款额
5of3& amount of variation 变动幅度
q}1ZuK`6 amount of vote 拨款数额
=W(*0"RM amount payable 应付款额
t>"%exdoZ amount receivable 应收款额
sE1cvAw9l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4ls:BO;k] analysis 分析
lWbu`y ancillary risk 附属风险
Dn- gP annual account 周年帐目;周年帐目报表;年度决算;年结
7ubz7* annual accounting date 年结日期
p 7? annual allowance 每年免税额;年积金;年度津贴;年津
&y[NCAeA annual balance 年度余额
p7h#.m~Qu annual disposable income 每年可动用收入
WWT1= #" annual estimates 周年预算
EeIDlm0o annual fee 年费
}\pI`;*O| annual general meeting 周年大会
f)I5=Ijy( annual growth rate 年增率;每年增长率
tF2"IP. annual long-term supplement 长期个案每年补助金
~5 ^Jv m annual pensionable emolument 可供计算退休金的年薪
H'+7z-%G annual report 年报
{4"V)9o-1> Annual Report on the Consumer Price Index 《消费物价指数年报》
:5d>^6eoB? annual return 周年报表;周年申报表;每年报税表格
S{YzHK Annual Return Rules 《周年报表规则》
u8e_Lqx? annual review of consumer prices 每年消费物价回顾
jm_-f annual roll-forward basis 逐年延展方式
)P$(]{ annual salary 年薪
*bkb-nKw annual statement 年度报表;年度决算表
N<EVs.7 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
+)]YvZ6%[, annuitant 年金受益人
:Pud%}' annuity 年金
^;C& annuity contract 年金合约
XtF
m5\U annuity on human life 人寿年金
GK?ual1 antecedent debt 先前的债项
HpwMm^ ante-dated cheque 倒填日期支票
74s{b]jN'- anticipated expenditure 预期开支
|<%!9Z anticipated net profit 预期纯利
Cs $5Of( anticipated revenue 预期收入
{]vD@)k anti-inflation measure 反通货膨胀措施
>1y6DC anti-inflationary stance 反通货膨胀立场
jDzQw>TX apparent deficit 表面赤字
1Pf(.&/9_ apparent financial solvency 表面偿债能力
S_}`'Z ) apparent partner 表面合伙人
Cj5mM[:s application for personal assessment 个人入息课税申请书
Lu.zc='\ application of fund 资金应用
UHBXq;?&q application to release as liquidator and to destruct the books of accounts and documents
K^-1M? 申请免除清盘人职务及毁灭帐簿与文件
w~'xZ?
appointed actuary 委任精算师
f|RmAP;X, appointed auditor 委任核数师;委任审计师
*Cy54Z# appointed trustee 委任的受托人
+A9~h/"kt appointer 委任人
6(
HF)z apportioned pro rata 按比例分摊
[P$Xr6# apportionment 分配;分摊
n:j'0WW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%>_[b, apportionment formula 分摊方程式
GAGS-G# apportionment of estate duty 遗产税的分摊
tDByOml8Ix appraisal 估价;评估
kmB!NxF>)F appreciable growth 可观增长
CB@7XUR appreciable impact 显着影响
^E&PZA\,; appreciable increase 可观增长
8$00\><r appreciation 增值;升值
-(VJ,)8t2 appreciation against other currencies 相对其他货币升值
=Q#I@SVp2$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^:nc'C gP appreciation tax 增值税
9+.wj/75 appropriation 拨款;拨用;拨付
nhI+xqfn appropriation account 拨款帐目
P<<$o-a" Appropriation Bill 拨款法案
Vns3859$8 appropriation-in-aid system 补助拨款办法
~^t@TMk$ approved assets 核准资产
HDVimoOq approved basket stock 认可一篮子证券
8`=?_zF approved budget 核准预算
{@Wv@H+4 approved charitable donation 认可慈善捐款
%idBR7?`g approved charitable institution 认可慈善机构
?vXgHDs^T approved currency 核准货币;认可货币
gLiJ&H approved estimates 核准预算
6W1GvM\e approved estimates of expenditure 核准开支预算
p6M9uu approved overseas insurer 核准海外保险人
WhPP4 # approved overseas trust company 核准海外信托公司
'H1~Zhv approved pooled investment fund 核准汇集投资基金
`y8pwWo-o approved provident fund scheme 认可公积金计划
_\!]MV approved provision 核准拨款
J~~\0 u approved redeemable share 核准可赎回股份
56.!L approved regional stock 认可地区性证券
&(F
c .3m approved retirement scheme 认可退休金计划
=C\Tl-$\f approved subordinated loan 核准附属贷款
~/OY1~c arbitrage 套戥;套汇;套利
w$2q00R> arbitrageur 套戥者;套汇者
F!z0N arbitrary amount 临时款项
.ZXoRT arrangement 措施;安排;协定
1 $E(8"l arrears 欠款
g?j)p y arrears of pay 欠付薪酬
FaHOutP arrears of revenue 逾期未收税款;逾期未收的帐项
=~^b
articles of association 组织章程;组织细则;组织章程细则
=?sG~ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
/\J0)V ascertainment of profit 确定利润
PN*
.9;5Z "Asia Clear" “亚洲结算系统”
)ycI.[C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N['DqS = Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
43=v2P0=Tj Asian Development Fund [ADF] 亚洲发展基金
!pU$'1D Asian dollar bond 亚洲美元债券
fI.|QD*$b Asian dollar market 亚洲美元市场
Y2|i> 5/|< Asian dollar rate 亚洲美元利率
9#8vPjXW}. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)>a~ %~: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RQ+, 7Ir asked price 沽盘;喊价;索价;卖方报价
!V|{(>+< assessable income 应评税入息
.jrNi=BP* assessable loss 应评税亏损
G|i0n
assessable profit 应评税利润
<z Gh}.6v assessable value 应评税值
R >x d*A assessed profit 估定利润
Y;'<u\^M" assessed value 经评估价值
D
0Xl`0"' assessment 评税;评定;估价;评税单
p1N}2]e assessment number 评税编号;估价编号
IQqUFP$8g assessment of additional tax 补加税评税
*>fr'jj1$ assessment of performance 业绩评估;实绩评价
*^>"
h@J Assessor 评税主任
+VwQ=[y] asset price bubbles 资产价格泡沫
hgU;7R,?ir asset-backed securities 具资产保证的证券
{!,K[QwcI assets accretion 资产增值
6<&~R3dQ assets and liabilities 资产与负债
KsDS!O assets betterment statement 资产递增表;资产改进表
U}92%W? assets lending 实物放款;有抵押贷款
hBgE%#`s assets of the company passing on the death 死者去世时转移的公司资产
g 9,"u_ assets pledged as security for liabilities 用作负债抵押的资产
j^G=9r[, assets portfolio 资产投资组合
>%/x~UFc5 assets price 资产价格
yT^x0?U assets quality 资产质素
{16a P assets realization 资产变现
'g#%> assets refinancing arrangement 资产再集资安排
)~2\4t4|g assets securitization 资产证券化
\JLGw1F assets situated outside Hong Kong 在香港以外地方的资产
Bdo{zv&A assets stripping 削减资产;拆卖资产
y r (g/0 assets value 资产值
y
oW~ assignee 承让人
F5)`FM^R assignment 转让;转让书;转让契
x&B&lFmo8 assignment of interest 权益转让
}#z1>y!# assignment of letters patent and trade mark 专利证书及商标转让
*'@Oo assignment of property 物业转让;物业转让书
-^&=I3bp assignment right 转让权
hSehJjEoM assignor 转让人
:{u`qi associate 有联系的人;有关连人士;相联者;合伙人;联系人
|q`NJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VL%. maj associate member 附属会员
WJ{Iv] }9 associated body corporate 相联法人团体
7_~ A*LM associated company 相联公司;联属公司
d$IROZK-D associated corporation 相联法团
H'AN osv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(\\;A? 公认会计师公会〔英国〕
D4%J!L<P Association of Futures Exchange Brokers 香港期货经纪协会
@3`5(xwzm Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
=rKJJa N association of underwriters 承保人组织
b.*LmSX# assumption of control 接管
c^}G=Z1@ assurance 担保;保险;转易;转易书
.*zN@y3 assurance of interest 权益的转易
^O|fw?, at 19XX price 按一九XX年价格计算
9r%fBiSk at a discount 按赔价计算;按贴水价格计算;打折扣
<':h/d at a premium 按溢价计算;按升水价格计算
}`R,C~-|^ at call 通知付款;按通知
uq5?t at constant market price 按固定市价计算
\, R; at constant price 按固定价格计算
EN m%(G$ at cost 按成本计算
^s~)"2 g at current market price 按当时市价计算;按现时市价计算
qu B[S)2} at current price 按当时价格计算;按现时价格计算
5 -i,Tx&: at factor cost 按要素成本计算;按生产要素成本计算
U4XW
Kwq at money-of-the-day price 按付款当日价格计算
^h?fr` at or better 按指定或较佳价位〔买卖指令〕
@O"7@%nu at par 按面值计算;平价
zgD?e?yPO at sight 见票即付
Q68~D.V%r at the close 按收市盘
L0w6K0J4 at the opening 按开市盘
vQ rxx attestation 见证;见证条款
FJ_JaIby at-the-money option 平价期权
B=A!hXNa attorney 受权人;受托代表人
w/@ZPBRo] attornment 新拥有人承认书
wFMH\a attributable profit 可归属利润
ERPg TZT attributable share value 可归属股份价值
#]h
X."b2 Auckland Stock Exchange 奥克兰证券交易所
APu$t$dmm auction 拍卖
-YNpHd/;, auctioneer 拍卖商
i(~DhXz*T audit 审计;核数
#j2kT Audit Commission 审计署
k>&cHCS`* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=.`\V] 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〕
7@@g|l] audit review 帐目审查
gvP-doA7W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
N~/'EaO audited account 审计帐目;经审计的帐目
=3-=p&* audited annual account 经审计的周年帐目
3IYFvq~ audited balance sheet 经审计的资产负债表
kf@JEcKV auditor 核数师;核数主任;审计师
1PY]Q{r auditor's certificate 核数师证明书;审计师证明书
)kep:-wm auditor's report 核数师报告;审计师报告
^ZMbJe%L Aussie bond 澳元债券
rrL.Y&DTK austerity budget 紧缩预算
[,Ehu<mEK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L<FXtBJ Australia All Ordinaries Index 澳洲所有普通股票指数
$RDlM Australian Dollar [AUD] 澳元
IuY9Q8 Australian Options Market 澳大利亚期权市场
|WB-N g Australian Securities Commission 澳洲证券事务监察委员会
ixA.b#!1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kk
fWiPO^ Australian Stock Exchange 澳大利亚证券交易所
'TeH(?3G Austrian Schilling [ATS] 奥地利先令
n/KO{: authentication 认证;鉴证
W.3b]zcV authority to purchase 委托购买证;委购书
x-i1:W9; authorization 认可;核准;授权;授权书
[8T{=+k authorization by direction 指示授权
Y`~B> J authorization by instruction 指令授权
UZ<K'H,q authorization by warrant 令状授权
C0N
:z.)4 authorization of unit trust 单位信托的认可
(zsG!v authorized agent 指定代理人
J~%43!X\K authorized capital 法定资本
m%0-3c( authorized clerk 出市员
}=X: F1S authorized dealer 认可交易商
J9lZ1,22 authorized financial institution 认可财务机构
4iA F<|6s authorized fund 认可基金
:#:|:q.] authorized fund house 获授权的基金公司;认可基金公司
MpOU>\ authorized institution 认可机构
[9
MH"\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ZR1U&<0c@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xn*$Ty+ authorized insurer 获授权保险人;获认可承保人
y#Dh)~|k authorized investment 特准投资项目
pGD@R=8 authorized person 获授权人
xMr,\r'+ authorized representative 获授权代表
JQ?`l)4 authorized share capital 法定股本
M5{#!d}^D automated quotation system 自动报价系统
1.14tS-}[4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w_{tS\ 自动交易系统〔香港期货交易所有限公司〕
]g-%7g| automatic adjustment mechanism 自动调整机制
JuO47}i] 5 automatic adjustment system 自动调整系统
~,/@]6S&Y Automatic Clearing House 自动票据交换所
?tYZ/ automatic exchange rates accumulation system 自动化汇率累集系统
.D@J\<,+l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
q-! H7o automatic teller machine [ATM] 自动柜员机
>'4A[$$4mM autopay 自动转帐
Ki><~!L available assets 可用资产
r
w!jmvHE& available fiscal reserve 现存财政储备
ZWkRoJXNi available profit 可用利润
ko9}?qs Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
`,]Bs*~ average 平均;平均数;海损
CH6 m average basic salary 平均基本薪金
?xR7Ii3 average consumer expenditure 平均消费开支;一般消费开支
^+x?@$rq average cost 平均成本
^fsMfB average cost of land production 增辟土地平均成本
* zp tbZ average daily turnover 平均每日成交额
&_L%wV|[ average daily wage rate 平均每日工资率
+gd5& average expenditure pattern 平均开支模式
t"$~o:U&) average growth rate 平均增长率
b`X''6 average net fixed assets 固定资产平均净值
m(8Tup| average of relatives 相对价格平均数
BwT[SI<Sg average price 平均价格
@HS*%N"* average propensity to consume 平均消费倾向;一般消费倾向
*73gp
average propensity to save 平均储蓄倾向;一般储蓄倾向
c'2/ C5 average rate 平均率
]s=|+tz\V average revenue 平均收入;平均收益
;TL.QN/l average stock 平均库存;平均存货
,4'gj0 average yearly rent 平均年租
H*0Y_H= avoidance of double taxation 避免双重课税
9rEBq& avoidance of tax 避税