A:
X~g U$ A share A股;甲类股份
;x.5_Xw{. abatement of tax 减税;减扣免税额
0uL*-/| ABN AMRO Bank N.V. 荷兰银行
<c3Te$. above-the-line expenditure 线上项目支出;经常预算支出
&ea6YQ above-the-line receipt 线上项目收入;经常预算收入
0hg4y ABSA Asia Limited 南非联合亚洲有限公司
e1Q
absolute change 绝对数值变更
%-fQ[@5 absolute expenditure 实际开支
]$~\GE^ absolute guideline figure 绝对准则数字
*Za'^ Z2 absolute interest 绝对权益
AcP d(Pc absolute order of discharge 绝对破产解除令
>npTUOGL=n absolute profit margin 绝对利润幅度
.fAHP
5- absolute value 实值;绝对值
X4eoE absolutely vested interest 绝对既得权益
nD.K*# u absorbed cost 已吸收成本;已分摊成本
CT?4A1[aD absorption 吸收;分摊;合并
= IJ}b=: absorption rate 吸收率;摊配率;分摊率
r17"i.n ACB Finance Limited 亚洲商业财务有限公司
gz#2} acceptable form of reciprocity 合理的互惠条件
XFSHl[uS1 acceptable rate 适当利率;适当汇率
+I3j2u8L acceptance agreement 承兑协议
i0nu5kD+d acceptance for honour 参加承兑
nT
:n>ja acceptor 承兑人;接受人;受票人
+wp !hk&C5 acceptor for honour 参加承兑人
LEuDDJ- accident insurance 意外保险
ka/>jV" Accident Insurance Association of Hong Kong 香港意外保险公会
I;Pd}A_}=_ accident insurance scheme 意外保险计划
yXQ 28A accident year basis 意外年度基准
ZZM;%i-B accommodation 通融;贷款
+;T\:'CU accommodation bill 通融票据;空头票据
j-#h^3l1? accommodation party 汇票代发人
BD-
c<K" account balance 帐户余额;帐户结余
Dy&{PeE! account book 帐簿
5[LDG/{Tys account collected in advance 预收款项
BdB9M8fM account current book 往来帐簿
6<fcG account of after-acquired property 事后取得的财产报告
\1sWmN6 account of defaulter 拖欠帐目
n"w>Y)C(X) account payable 应付帐款
' ""s%C+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
.B?fG)'WsF account receivable 应收帐款
cHC1l account receivable report 应收帐款报表
GXi)3I% account statement 结单;帐单;会计财务报表
_MWW account title 帐户名称;会计科目
7jw5'`;)" accountant's report 会计师报告
!i_~<6Wa7 Accountant's Report Rules 会计师报告规则
{b|V;/ accounting and auditing procedure 会计与审计程序;会计与核数程序
Q[c:A@oW Accounting Arrangements 《会计安排》
B[~Q0lPih accounting basis 会计基础
<UY9<o accounting by Official Receiver 破产管理署署长呈交的帐目
&PPYxg< Accounting Circular 《会计通告》
40aD\S> accounting class 会计类别
MxOIe|=& accounting date 记帐日期;会计结算日期
F9k}zAY\J accounting for money 款项核算
4C[kj Accounting Officer 会计主任
2?F?C accounting period 会计报告期;会计期
Z.`0 accounting policy 会计政策;会计方针
97dF accounting practice 会计惯例
=)}Yw) accounting principle 会计准则
5/R
~<z accounting record 会计记录
O03F@v accounting report 会计报告
>9y!M'V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1HLU
& Accounting Society of China 中国会计学会
H#M;TjR accounting statement 会计报表
0a9[}g1=# accounting system 会计制度;会计系统
l{QlJ>%~{; accounting transaction 会计事项;帐务交易
BCO (,k accounting treatment 会计处理
dVMLn4[,MA accounting year 会计年度
OaKr_m accretion 增值;添加
tkQrxa| accrual 应计项目;应累算数目
!yvw5As % accrual basis 应计制;权责发生制
W/VEB3P>Z accrual basis accounting 应计制会计;权责发生制会计
`# :(F z accrue 应累算;应计
nub!*)q accrued benefit 应累算利益
JQ|*XU accrued charges 应计费用
wlQ
@3RN> accrued cumulative preference share dividend 应累算的累积优先股股息
NtmmPJ|5 accrued expenses 应累算费用
qOAP_\@T accrued interest payable 应付利息;应计未付利息
=QIu3%& accrued interest receivable 应收利息;应计未收利息
*x_e] /} accrued right 累算权益
)X3
|[4R accruing profit 应累算的利润
V@+X4`T accumulated fiscal reserve 累积财政储备
#\ECQF accumulated profit 累积利润;滚存溢利
8_Z"@ accumulated reserve 累积储备
2UopGxrPKw accumulation of surplus income 累积收益盈余
=3nA5'UZ acquired assets 既得资产
vR
(nd acquisition 收购;购置;取得
vuZ'Wo:S{ acquisition cost 购置成本
W6RjQ1 acquisition expenses 购置费用
?w&?P}e + acquisition of 100% interest 收购全部股权
dkW7k^g acquisition of control 取得控制权
pgW^hj\ acquisition of fixed assets 购置固定资产
%jJIR88 acquisition of shell “买壳”
Q9c*I,Oj acquisition price 收购价
N/[!$B0H@ act of God 天灾
nbW.x7 acting partner 执事合伙人
\~r_S active market 买卖活跃的市场;交投畅旺的市场;旺市
0EasPbp active partner 积极参与的合伙人
.@\(ay active trading 交投活跃
xf?"Q# actual circulation 实际流通
,&g-DCag actual cost 实际成本
`4e| I.`^r actual expenditure 实际开支;实际支出
t>Yl=79, actual income 实际入息;实际收入;实际收益
ix38|G9U actual market 现货市场
qeC^e}h actual price 现货价;实际价格
oN)I3wO$ actual profit 实际利润
RRro.r, actual quotation 实盘;实际价位;实际报价
d6ifJ actual year basis 按实际年度计算
E
B!
,t actuals 实货
#=72/[ actuarial investigation 精算调查
TEbIU8{Y actuarial principle 精算原则
i6S["\h> actuarial report 精算师报告
1d$wP$ Actuarial Society of Hong Kong 香港精算学会
W)^%/lAh actuarial valuation 精算师估值
b~{nS,_Rn actuary 精算师
:UX8^+bfZ ad referendum agreement 暂定协议;有待覆核的协定
-c{ Y+M` ad valorem duty 从价税;按值征税
{{)pb>E ad valorem duty system 从价税制
M,cz7, ad valorem fee 从价费
IR?nH`V ad valorem tariff 从价关税
>QPCYo<E additional allowance 额外免税额
]bbP_n8 additional amount for unexpired risk 未过期风险的额外款额
3NdO3-~) additional assessable profit 补加应评税利润
$oJjgA xcZ additional assessment 补加评税
#bCUI*N"P additional commitment 额外承担
%L$?Mey additional commitment vote 额外承担拨款
8w#4T:hsuN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7#N
?{3i additional dependent parent allowance 供养父母额外免税额
"Xl"H/3r additional provision 额外拨款
rHqP[[4B' additional stamp duty 附加印花税
a@AIv"q additional tax 补加税罚款;补加税款
[;l;kom Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1r5Z$3t\ adjudged bankrupt 被裁定破产
f%JM
a]yV adjudicated bankrupt 裁定破产人
=BbXSwv'( adjudication fee 裁定费;评定印花税额手续费;评估契据费
8Pva ]Q adjudication of bankruptcy 裁定破产;宣告破产
7jr+jNsowj adjudication of insolvency 裁定无力偿还债务
hu7oJ H adjusted actual 经调整的实数;调整后的实数
2@Q5Ta#h adjusted current assets 经调整的流动资产;调整后的流动资产
].Ra=^q adjusted figure 经调整的数字;调整后的数额
|,({$TrF adjusted liabilities 经调整的负债;调整后的负债
Y\
;hjxR- adjusted loss 经调整的亏损;调整后的亏损
sLzZ}u?( 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
bM }zGFt adjusted profit 经调整的利润;调整后的利润
2IP<6l8N adjusted surplus 经调整的盈余额;调整后的盈余额
=$ T[ adjusted value 经调整的价值;调整后的价值
TH55@1W,[ adjustment 调整;修订;理算〔保险〕
~@e=+Z adjustment centre 调剂中心
,|]k4F adjustment lag 调整过程的时间差距;调整时差
I,"q:QS+ adjustment mechanism 调整机制
] VEc9? adjustment of loss 亏损调整
4q?R 3\e; adjustment process 调整过程;调整程序
?kRx;S+ adjustment range 调整幅度
Xc&J.Tw#4* administered exchange rate 受管制汇率
'Tskx Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LoSrXK~0~J administration expenses 行政费用
LMN`<R(q] administration fee 手续费;行政费
YRv}w3yQ administration in bankruptcy 破产管理
QWWI administration order 遗产管理令
crx%;R administrator 管理人;遗产管理人
|QQ(1#d administrator of the estate 遗产管理人
rl2(DA{ admission of debt 债项承认书
Y1F%-o admission of proof 接纳债权证明
XsSDz}dg advance 放贷款项;垫付款项;预支款项;预付款项
fo<nk|i advance account 暂支帐目;预付款帐户
TkIiO> advance compensation 预付补偿金
E 0OHl advance from shareholder 股东垫款
jw/@]f;N advance pending reimbursement 预支以待日后付还
m63>P4h? advanced economy 先进经济体系
hpq\ advancement 预付;预付财产
Bsk` e advances warrant 垫款令
h
A'>
advancing 贷出
oW>e.}d! adverse balance 逆差
PG@C5Rnu adverse exchange 逆汇
ZTj!ti;5 advertisement addressed to shareholders 在报章刊登的致股东通告
Ef3="}AI; advice for collection 托收通知书
e@5w?QzW advice of drawing 提款通知书;汇票通知书
O7od2fV(i7 advice of payment 付款通知
#iRd2Qj% Advisory Committee [Securities and Futures Commission]
M5xMTP- 谘询委员会〔证券及期货事务监察委员会〕
(Zej\lEN Advisory Committee on Diversification 经济多元化谘询委员会
F ^lau f affidavit 誓章;遗产申报誓章
{IF$\{Al affidavit of no receipt 述明无收款的誓章
QHsJo|. affiliate 联号;联营公司;附属公司
#miG"2ea.. affiliated company 附属公司;联号;联营公司
<p?oFD_e4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8|u8J0^ affordability 负担能力
jN(c`Gb African Development Bank [AfDB] 非洲开发银行
i3)7Qa[ after-acquired property 事后取得的财产
mi@uX@ # after-hours dealing 市后交易
Moi>Dp after-tax profit 税后盈利;税后利润;税后溢利
S2 P9C" agency agreement 代理协议
LaL{
^wP agency expenses 代理机构的开支
bn=7$Ax agency fee 代理费
f:AfM f>m Agency Law 《代理法》
X|4Kdi.r@ agent 代理人;承销人
tiRi_ agent of company 公司代理人
J/rF4=j%xy agent's fee 代理人费;经纪费
<"S`ZOn aggregate 总计;总数;总体数字
B- |C%~fe aggregate amount 总款额;总额
c0_512 aggregate assets and liabilities 总体资产与负债
g>a%
gVly aggregate at constant price 按固定价格计算的总体数字
_UbyhBl aggregate demand 总需求
ACI.{`SrQ= aggregate gross position 总持仓量
UnyJD%a aggregate limit 总限额
TXbi>t:/S{ aggregate of salaries tax 合计薪俸税
1 l^` aggregate performance 总体表现;总体业绩
SPvKq=, aggregate supply 总体供应
O7J V{'? aggregate surplus 总盈余
?xwZ< A aggregate total 整体总额
0}e&ONDQ aggregate value 总值;合计价值
$J]NWgXl@ aggregated basis 合计基准
1C/Vwf:@ aggregated net chargeable income 合计应课税入息实额
hD,xJ]zv1 aggregation 合并计算;合计;总和
sqj8I"<` aggregation of incomes of husband and wife 夫妇入息合并计算
B9`_~~^U5 aggregation of property 财产的总和
R$"> agio 差价;贴水
KB{/L5 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》
A>)W6|m| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z5*O\kJv 《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》
[L
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=A_{U(> 《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》
#?Ob->v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fJ%A_N} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qy-Hv6oof agreement for a settlement 授产协议
%4/X;w\3 agreement for assignment 转让协议
:Z6l)R+V agreement for sale 售卖协议;买卖协议
}!WuJz" agreement for sale and purchase 买卖协议
WpkCFp agreement for the payment of interest 支付利息协议
Hx9lQ8 agreement for the repayment of money 还款协议
yoTx3U@ agreement of reinsurance 再保险协议
)X6I#q8 Agricultural Bank of China 中国农业银行
E<
pO!P air passenger departure tax 飞机乘客离境税
j,1cb,}=^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
T+:GYab/ airport tax 机场税
!OOOc alcohol duty 酒精税
/~g.j1 g alienation 让与;让渡;转让
d:hX3 alimony 生活费;赡养费
A8ClkLC;I All Ordinaries Index [AOI] 所有普通股指数
#-PUm0| all risks 全险;综合险
7+$P6[* All Sales Record for Stock Market 《股票市场成交报告》
n]K {-C; Allied Capital Resources Limited 新联财务有限公司
+1eb@bX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wFJ*2W: allocation letter 拨款信件
xoQqku"vn allocation of fund 分配款项;预留款项
iH-(_$f; allocation of profit 利润分配;溢利分配
BbgKaC q allocation warrant 拨款令
I=k`VI d: allotment 分配;配股
|jKFk.M allotment notice 股份配售通知;配股通知
'=UsN_@ allotment of shares 股份分配
n,p \~Tu, allowable 可获宽免;免税的
^>s{o5H& allowable business loss 可扣除的营业亏损
hgdr\
F allowable expenses 可扣税的支出
\'B%lXh allowance 免税额;津贴;备抵;准备金
|e2s{J2 allowance for debts 债项的免税额
fh&Q(:ZU allowance for depreciation by wear and tear 耗损折旧免税额
C1-Jj_XQ. allowance for funeral expenses 殡殓费的免税额
nd h\+7 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
u}jC$T>2%6 allowance for repairs and outgoings 修葺及支出方面的免税额
|+1k7S, allowance to debtor 给债务人的津贴
I.1(qbPkF+ alteration of capital 资本更改
&qm:36Y7Xg alternate trustee 候补受托人
Eq5X/Hx amalgamation 合并
%,udZyO3uR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}jL4F$wC ambit of charges 征税范围;收费范围
ItG|{Bo amended valuation 经修订的估值
NDG?Xs [2 American Commodities Exchange 美国商品交易所
"ZG2olOqLI American Express Bank Limited 美国运通银行
g7K<"Z {M American Stock Exchange 美国证券交易所
Jx8DVjy amortization 摊销
Z}>+!Z amount due from banks 存放银行同业的款项
$o*p#LU amount due from banks abroad 存放海外银行同业的款项
|YrvY1d! amount due from holding companies 控股公司欠款
jG,^~5x amount due from local banks 存放本港银行同业的款项
K` <`l amount due to banks 银行同业的存款
-B:O0;f amount due to banks abroad 海外银行同业的存款
*C(q{|f amount due to holding companies 控股公司存款
N&W7g#F amount due to local banks 本港银行同业的存款
i6k~j%0m amount due to outport banks 外埠银行同业的存款
mXUe/*r0T amount for note issue 发行纸币的款额
lH>6;sE amount of bond 担保契据的款额
C+-sf amount of consideration 代价款额
q94*2@KV amount of contribution 供款数额
n:JG+1I amount of indebtedness 负债款额
i]0$7s9! amount of principal of the loan 贷款本金额
wtfM}MW\ amount of rates chargeable 应征差饷数额
^K!R4Y4t amount of share capital 股本额
N||s# amount of sums assured 承保款额
)GJlQ1x amount of variation 变动幅度
z_:r&UP`" amount of vote 拨款数额
s1zkkLw`* amount payable 应付款额
:LD+B1$y amount receivable 应收款额
^bXCYkx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R-\"^BV#Z analysis 分析
SXmh@a"*\ ancillary risk 附属风险
4$4n9`odE annual account 周年帐目;周年帐目报表;年度决算;年结
.u;'eVH)a} annual accounting date 年结日期
^I!gteU; annual allowance 每年免税额;年积金;年度津贴;年津
t\lx*_lr annual balance 年度余额
7 '7a`-W annual disposable income 每年可动用收入
RH;Kbu annual estimates 周年预算
Cta!"=\ annual fee 年费
=5M
'+> annual general meeting 周年大会
Q8bn|#` annual growth rate 年增率;每年增长率
6hqqZ annual long-term supplement 长期个案每年补助金
%* @hS` annual pensionable emolument 可供计算退休金的年薪
&0J/V>k annual report 年报
6X$iTJ[\x Annual Report on the Consumer Price Index 《消费物价指数年报》
fU4{4M+9" annual return 周年报表;周年申报表;每年报税表格
\V9);KAOj Annual Return Rules 《周年报表规则》
-257g; annual review of consumer prices 每年消费物价回顾
Mm#=d?YUHJ annual roll-forward basis 逐年延展方式
MZSyu annual salary 年薪
ZHc;8|} annual statement 年度报表;年度决算表
*q(HW 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
DZX4c 2J annuitant 年金受益人
Xd9<`gu annuity 年金
#pX +~{ annuity contract 年金合约
'Ie!%k ^ annuity on human life 人寿年金
M,N(be- antecedent debt 先前的债项
qAuq2pHA+d ante-dated cheque 倒填日期支票
w7_2JS anticipated expenditure 预期开支
)"y]_} anticipated net profit 预期纯利
A;Uw
b anticipated revenue 预期收入
A*3R@G*h anti-inflation measure 反通货膨胀措施
8hvh
xp anti-inflationary stance 反通货膨胀立场
X[o"9O|< apparent deficit 表面赤字
l, 1.6
apparent financial solvency 表面偿债能力
iTeFy-Ct apparent partner 表面合伙人
DT#Z6A application for personal assessment 个人入息课税申请书
Mer\W6e"e application of fund 资金应用
u2Qs}FX application to release as liquidator and to destruct the books of accounts and documents
/4u:5G 申请免除清盘人职务及毁灭帐簿与文件
\ffU15@N appointed actuary 委任精算师
|-VbJd appointed auditor 委任核数师;委任审计师
zy[|4Q(? appointed trustee 委任的受托人
|c!lZo/ appointer 委任人
2&U<Wiu\} apportioned pro rata 按比例分摊
Px"K5c* apportionment 分配;分摊
pXHeUBY. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&E8fd/s=k apportionment formula 分摊方程式
" qrL:, apportionment of estate duty 遗产税的分摊
%b`B.A appraisal 估价;评估
, MU9p* appreciable growth 可观增长
.@]M'S^1 appreciable impact 显着影响
^b(>Bg)T appreciable increase 可观增长
}@wXm appreciation 增值;升值
IctLhYZ appreciation against other currencies 相对其他货币升值
]lzOz<0q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\)9R1zp/x appreciation tax 增值税
&SK=ZOKg^ appropriation 拨款;拨用;拨付
'P~6_BW appropriation account 拨款帐目
(ZuV5|N Appropriation Bill 拨款法案
eFCXjM appropriation-in-aid system 补助拨款办法
-q/FxESp approved assets 核准资产
MFLw^10(T approved basket stock 认可一篮子证券
w'Q2Czso approved budget 核准预算
u+uu?.bM approved charitable donation 认可慈善捐款
auQfWO[ u approved charitable institution 认可慈善机构
@?"t&h approved currency 核准货币;认可货币
Y{ 2xokJ N approved estimates 核准预算
8rsv8OO approved estimates of expenditure 核准开支预算
X+XbIbUuL approved overseas insurer 核准海外保险人
MBH/,Yd approved overseas trust company 核准海外信托公司
&b&o];a approved pooled investment fund 核准汇集投资基金
MEn#MT/Cz approved provident fund scheme 认可公积金计划
hTbot^/ approved provision 核准拨款
j\8'P9~% approved redeemable share 核准可赎回股份
g ed k approved regional stock 认可地区性证券
%epK-q9[ approved retirement scheme 认可退休金计划
9CTvG zkw approved subordinated loan 核准附属贷款
$U/_8^6B0 arbitrage 套戥;套汇;套利
XG}pp`{o arbitrageur 套戥者;套汇者
W'9=st' arbitrary amount 临时款项
q! U'DDEP arrangement 措施;安排;协定
7?JcB?G4 arrears 欠款
Dbo.N` arrears of pay 欠付薪酬
*d/]-JN,K arrears of revenue 逾期未收税款;逾期未收的帐项
H=k*;' articles of association 组织章程;组织细则;组织章程细则
v;@-bED(Qs Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
`+0)dTA(g$ ascertainment of profit 确定利润
yLlAK,5P0o "Asia Clear" “亚洲结算系统”
+,$"%C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mg^\"GC*8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rfNt Asian Development Fund [ADF] 亚洲发展基金
gJ>HFid_C Asian dollar bond 亚洲美元债券
Af"vSL Asian dollar market 亚洲美元市场
cZ~\jpK Asian dollar rate 亚洲美元利率
'%"#] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p,w6D,h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Ey"<hAF asked price 沽盘;喊价;索价;卖方报价
1"CbuV
6 assessable income 应评税入息
2=l!b/m assessable loss 应评税亏损
K06/ D!RD4 assessable profit 应评税利润
yw;!KUKb| assessable value 应评税值
".SQ*'Oc assessed profit 估定利润
"ci<W_lx assessed value 经评估价值
'Kj8X{BSFb assessment 评税;评定;估价;评税单
)(pJ~"'L assessment number 评税编号;估价编号
h&6x.ps@ assessment of additional tax 补加税评税
lEC58`Ws assessment of performance 业绩评估;实绩评价
P&Q 5ZQb Assessor 评税主任
]jzINaMav asset price bubbles 资产价格泡沫
$0zH2W asset-backed securities 具资产保证的证券
gZs8BKO assets accretion 资产增值
xQhvs=Zm] assets and liabilities 资产与负债
S&P5##.u` assets betterment statement 资产递增表;资产改进表
1`_i%R^ assets lending 实物放款;有抵押贷款
c};Qr@vpo assets of the company passing on the death 死者去世时转移的公司资产
=>CrZ23B" assets pledged as security for liabilities 用作负债抵押的资产
hD/bO assets portfolio 资产投资组合
~U~4QQ V assets price 资产价格
$V8B =k~ assets quality 资产质素
HiG&`:P>q assets realization 资产变现
R%Yws2Le2 assets refinancing arrangement 资产再集资安排
d0 tN73( assets securitization 资产证券化
;G3{ e assets situated outside Hong Kong 在香港以外地方的资产
`v)-v< assets stripping 削减资产;拆卖资产
J)n g,i assets value 资产值
*{)![pDYd assignee 承让人
!2N#H~{ assignment 转让;转让书;转让契
iV71t17 assignment of interest 权益转让
G?/1
F1 assignment of letters patent and trade mark 专利证书及商标转让
VMW?[j assignment of property 物业转让;物业转让书
;.h5; `& assignment right 转让权
4>^ %_Xj[ assignor 转让人
2g^Kf,m associate 有联系的人;有关连人士;相联者;合伙人;联系人
E}qeh"sJt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gGU3e(!Uc associate member 附属会员
kc8T@5+I0 associated body corporate 相联法人团体
*R>I%?]V3 associated company 相联公司;联属公司
*#;rp~ associated corporation 相联法团
!`='K
+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+-#| M|a 公认会计师公会〔英国〕
}h>e=< Association of Futures Exchange Brokers 香港期货经纪协会
)[)-.{q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4f"a/(>* association of underwriters 承保人组织
]IJ.} assumption of control 接管
b,G+=&6u assurance 担保;保险;转易;转易书
hk&p+NV! assurance of interest 权益的转易
nZN]Q9 at 19XX price 按一九XX年价格计算
k 9Kv at a discount 按赔价计算;按贴水价格计算;打折扣
i\rI j0+ at a premium 按溢价计算;按升水价格计算
@Cm"lv.hz at call 通知付款;按通知
9#6ilF:F at constant market price 按固定市价计算
a(8]y.`Tv at constant price 按固定价格计算
G$4lH>A& at cost 按成本计算
'eqvK|Uj: at current market price 按当时市价计算;按现时市价计算
jt2m-*aP at current price 按当时价格计算;按现时价格计算
mcDW&jwQ at factor cost 按要素成本计算;按生产要素成本计算
Z#;ieI\ at money-of-the-day price 按付款当日价格计算
e= "/oo at or better 按指定或较佳价位〔买卖指令〕
a+mq=K at par 按面值计算;平价
,lA J{5\# at sight 见票即付
\{+7`4g at the close 按收市盘
foE2rV/Y at the opening 按开市盘
:ykZ7X& attestation 见证;见证条款
sS(^7GARa at-the-money option 平价期权
=GM!M@~,Ab attorney 受权人;受托代表人
HA"dw2| attornment 新拥有人承认书
xYt{= attributable profit 可归属利润
8gBqur{ attributable share value 可归属股份价值
^"+cJ) Auckland Stock Exchange 奥克兰证券交易所
AD?^.< auction 拍卖
dGh<R|U3 auctioneer 拍卖商
x_Ais&Gc audit 审计;核数
Punbw\9!d, Audit Commission 审计署
PD/JXExK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fBd +gT\S 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
TJsT .DWW~ audit review 帐目审查
9f,HjRP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rzaEVXbz1 audited account 审计帐目;经审计的帐目
web&M!- audited annual account 经审计的周年帐目
bJB:]vs$ audited balance sheet 经审计的资产负债表
=AcbX_[ auditor 核数师;核数主任;审计师
KS(T%mk\ auditor's certificate 核数师证明书;审计师证明书
3+ i(fg_ auditor's report 核数师报告;审计师报告
1<59)RiO> Aussie bond 澳元债券
rhn*kf{8 austerity budget 紧缩预算
"v*RY "5# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
EUna_ 4= Australia All Ordinaries Index 澳洲所有普通股票指数
vW)GUAF[ Australian Dollar [AUD] 澳元
p6}jCGJ Australian Options Market 澳大利亚期权市场
*%)L?* Australian Securities Commission 澳洲证券事务监察委员会
vlj|[joXw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4?yc/F=kI Australian Stock Exchange 澳大利亚证券交易所
;- ]f4O8 Austrian Schilling [ATS] 奥地利先令
J;T_9 authentication 认证;鉴证
6lWO8j^BN authority to purchase 委托购买证;委购书
i,yK&*>JJ authorization 认可;核准;授权;授权书
$V~%$ authorization by direction 指示授权
Fx3VQ'%J authorization by instruction 指令授权
s.GhquFCrU authorization by warrant 令状授权
'{oe}]., authorization of unit trust 单位信托的认可
Gh{k ~/B authorized agent 指定代理人
ki+9Ln; authorized capital 法定资本
/CA)R26G authorized clerk 出市员
D *LZ_ authorized dealer 认可交易商
wH${q@z _ authorized financial institution 认可财务机构
06Hn:IT18 authorized fund 认可基金
3&?Tc|F+ authorized fund house 获授权的基金公司;认可基金公司
y:|7.f authorized institution 认可机构
Bxa],inuZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?4lAL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
nM0nQ{6 authorized insurer 获授权保险人;获认可承保人
G0]n4"~+? authorized investment 特准投资项目
10}Zoq|)n authorized person 获授权人
hCxL4LrF authorized representative 获授权代表
g:o\ r
( authorized share capital 法定股本
U.^)|IHW automated quotation system 自动报价系统
h;ShNU Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"!Qhk3* 自动交易系统〔香港期货交易所有限公司〕
H`Z4a
N automatic adjustment mechanism 自动调整机制
#!`zU4&2 automatic adjustment system 自动调整系统
IYCKF/2o Automatic Clearing House 自动票据交换所
-I_lCZ{Nbi automatic exchange rates accumulation system 自动化汇率累集系统
,-b{oS~u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vy"Lsr3 automatic teller machine [ATM] 自动柜员机
;!~;05^iD autopay 自动转帐
dIpt&nH&$ available assets 可用资产
*UyV@ available fiscal reserve 现存财政储备
TM^1{0;r5 available profit 可用利润
=AKW(v Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
^g[])2", average 平均;平均数;海损
,^<+5TYM7 average basic salary 平均基本薪金
f$Ap\(. average consumer expenditure 平均消费开支;一般消费开支
U/iAP W4U average cost 平均成本
6=@n
b3D% average cost of land production 增辟土地平均成本
Uv+pdRXn average daily turnover 平均每日成交额
%#]T.g
average daily wage rate 平均每日工资率
l.34h average expenditure pattern 平均开支模式
.e"jnP~ average growth rate 平均增长率
U|Jo[4A average net fixed assets 固定资产平均净值
6/-!oo average of relatives 相对价格平均数
zEhy0LLm average price 平均价格
#VO2O0GR average propensity to consume 平均消费倾向;一般消费倾向
:,ym)|YV average propensity to save 平均储蓄倾向;一般储蓄倾向
Wig0OZj average rate 平均率
C3b'Q average revenue 平均收入;平均收益
bL&]3n9Rwu average stock 平均库存;平均存货
v =?V{"wk! average yearly rent 平均年租
FI/YJ@21 avoidance of double taxation 避免双重课税
zhCI+u4/qz avoidance of tax 避税