A:
uGpLh0 A share A股;甲类股份
-2B3 xIZJ abatement of tax 减税;减扣免税额
_$KEE|9 ABN AMRO Bank N.V. 荷兰银行
,4HZ-|EOZ above-the-line expenditure 线上项目支出;经常预算支出
puAjAvIax above-the-line receipt 线上项目收入;经常预算收入
Oq*;GR(Q ABSA Asia Limited 南非联合亚洲有限公司
Oy_%U* absolute change 绝对数值变更
| Di7,$c absolute expenditure 实际开支
y>>)Yo&| absolute guideline figure 绝对准则数字
*cP(3n3]R absolute interest 绝对权益
Aa+<4
R absolute order of discharge 绝对破产解除令
kx,3[qe'S absolute profit margin 绝对利润幅度
%v4*$E!f absolute value 实值;绝对值
DX_?-jw})f absolutely vested interest 绝对既得权益
VA5f+c/ % absorbed cost 已吸收成本;已分摊成本
v^dQ%+}7> absorption 吸收;分摊;合并
1hY%ZsjC absorption rate 吸收率;摊配率;分摊率
&~:+2 ACB Finance Limited 亚洲商业财务有限公司
d7G
DIYH< acceptable form of reciprocity 合理的互惠条件
Q9Vj8JO"{ acceptable rate 适当利率;适当汇率
4Opf[3] acceptance agreement 承兑协议
4I8QM&7 acceptance for honour 参加承兑
wvmcD% acceptor 承兑人;接受人;受票人
$It3}?>C' acceptor for honour 参加承兑人
BA8g[TA7K accident insurance 意外保险
t|m=X Accident Insurance Association of Hong Kong 香港意外保险公会
y!c<P,Lt3f accident insurance scheme 意外保险计划
T3NH8nH9"z accident year basis 意外年度基准
w<u@L accommodation 通融;贷款
>dJ[1s] accommodation bill 通融票据;空头票据
1i&|}" accommodation party 汇票代发人
LP'~7FG account balance 帐户余额;帐户结余
RiZ)#0 account book 帐簿
22/"0=2g account collected in advance 预收款项
~t1?oJ account current book 往来帐簿
~ycWcZi> account of after-acquired property 事后取得的财产报告
2f6BZ8H+Z account of defaulter 拖欠帐目
wb>"'% account payable 应付帐款
A,EuUp
account payee only [A/C payee only] 只可转帐;存入收款人帐户
n_(f"Uv account receivable 应收帐款
\}J"`J\Q account receivable report 应收帐款报表
uO>pl37@ account statement 结单;帐单;会计财务报表
2^%O%Pc account title 帐户名称;会计科目
I9e3-2THfj accountant's report 会计师报告
J1w,;T\55 Accountant's Report Rules 会计师报告规则
NiYT%K% accounting and auditing procedure 会计与审计程序;会计与核数程序
5<M$ XT Accounting Arrangements 《会计安排》
\dbaY: ( accounting basis 会计基础
GX=U6n> accounting by Official Receiver 破产管理署署长呈交的帐目
J"-/ok(<@ Accounting Circular 《会计通告》
*v$j n accounting class 会计类别
?pWda<& accounting date 记帐日期;会计结算日期
N/eus"O; accounting for money 款项核算
i|rC Ga0} Accounting Officer 会计主任
fohZ&f|> accounting period 会计报告期;会计期
DzIV5FG accounting policy 会计政策;会计方针
P%;lHC #i accounting practice 会计惯例
@~}~;}0x accounting principle 会计准则
RivhEc1h% accounting record 会计记录
?{P$|:ha accounting report 会计报告
>sZ_I?YDs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p=V1M-
Accounting Society of China 中国会计学会
1vYa&! accounting statement 会计报表
9g|99Z accounting system 会计制度;会计系统
e8M0Lz#} accounting transaction 会计事项;帐务交易
8JXS:J.|v accounting treatment 会计处理
#qARcxbK| accounting year 会计年度
i91k0q*di accretion 增值;添加
X]D:vuB accrual 应计项目;应累算数目
a'g&1N0Rc accrual basis 应计制;权责发生制
'w=aLu5dY accrual basis accounting 应计制会计;权责发生制会计
:`>tCYy; accrue 应累算;应计
CzIs_/ accrued benefit 应累算利益
2%|n}V[ accrued charges 应计费用
o;21|[z accrued cumulative preference share dividend 应累算的累积优先股股息
Tb!FO"o accrued expenses 应累算费用
yg4#,4---b accrued interest payable 应付利息;应计未付利息
$rJgBN accrued interest receivable 应收利息;应计未收利息
yMD3h$w3a accrued right 累算权益
CM6! 1 7 accruing profit 应累算的利润
[{>3"XJ'
accumulated fiscal reserve 累积财政储备
;U3K@_ accumulated profit 累积利润;滚存溢利
1p$ *N accumulated reserve 累积储备
=?_:h`} accumulation of surplus income 累积收益盈余
gtIEpYN+ acquired assets 既得资产
9Wg;M#c2Y| acquisition 收购;购置;取得
j'OXT<n* acquisition cost 购置成本
At'M? Q@v acquisition expenses 购置费用
P4LiU2C acquisition of 100% interest 收购全部股权
4|4 *rhwp acquisition of control 取得控制权
7{]L{ j- acquisition of fixed assets 购置固定资产
MEM(uBYKOb acquisition of shell “买壳”
1h#/8X acquisition price 收购价
NZO86y/ act of God 天灾
7jHrLsB acting partner 执事合伙人
:9e4(7~ona active market 买卖活跃的市场;交投畅旺的市场;旺市
("YWJJ'H active partner 积极参与的合伙人
S..8,5mBH active trading 交投活跃
:YPi>L5 actual circulation 实际流通
1!yd(p=cL actual cost 实际成本
xLms|jS actual expenditure 实际开支;实际支出
$inKI actual income 实际入息;实际收入;实际收益
j\NCoos actual market 现货市场
z "z actual price 现货价;实际价格
Mf !S'\ actual profit 实际利润
vY"I actual quotation 实盘;实际价位;实际报价
o2;Eti actual year basis 按实际年度计算
i'10qWz actuals 实货
%&0/Ypp= actuarial investigation 精算调查
~YenH actuarial principle 精算原则
=nO:R, U actuarial report 精算师报告
]+b?J0|P< Actuarial Society of Hong Kong 香港精算学会
n/`!G?kvI actuarial valuation 精算师估值
.Yvy37n(( actuary 精算师
lANi$
:aE ad referendum agreement 暂定协议;有待覆核的协定
,tDLpnB@; ad valorem duty 从价税;按值征税
DliDBArxZ ad valorem duty system 从价税制
CpK:u!
Dn ad valorem fee 从价费
fqBz"l>5A ad valorem tariff 从价关税
(XlvPcTi additional allowance 额外免税额
HH0ck(u_A* additional amount for unexpired risk 未过期风险的额外款额
?NvE9+n additional assessable profit 补加应评税利润
0:-z+`RHE additional assessment 补加评税
';}:*nZ//_ additional commitment 额外承担
5s;@ ;V additional commitment vote 额外承担拨款
C(UWir3mW? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w%::~] additional dependent parent allowance 供养父母额外免税额
Spu; additional provision 额外拨款
l8:!{I?s= additional stamp duty 附加印花税
&gW<v\6, additional tax 补加税罚款;补加税款
kd_!S[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
!T2{xmHKv$ adjudged bankrupt 被裁定破产
I8 [
* adjudicated bankrupt 裁定破产人
DC8\v+K adjudication fee 裁定费;评定印花税额手续费;评估契据费
!&cfX/y8 adjudication of bankruptcy 裁定破产;宣告破产
}@/Ox adjudication of insolvency 裁定无力偿还债务
yMzy!b Ky adjusted actual 经调整的实数;调整后的实数
97<Z,q72Y adjusted current assets 经调整的流动资产;调整后的流动资产
epG]$T![ adjusted figure 经调整的数字;调整后的数额
1]Cbi7 adjusted liabilities 经调整的负债;调整后的负债
(D6ks5Uui adjusted loss 经调整的亏损;调整后的亏损
4sX?O4p adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
[mNu m3e adjusted profit 经调整的利润;调整后的利润
!vVW8hbp adjusted surplus 经调整的盈余额;调整后的盈余额
IWm@pfC+g adjusted value 经调整的价值;调整后的价值
CIsX$W adjustment 调整;修订;理算〔保险〕
=[[I<[BZq adjustment centre 调剂中心
\}%_FnP0ZU adjustment lag 调整过程的时间差距;调整时差
.3jijc j adjustment mechanism 调整机制
>o%X;U
3 adjustment of loss 亏损调整
&y7=tEV adjustment process 调整过程;调整程序
p!)PbSw# adjustment range 调整幅度
2pvby`P4 administered exchange rate 受管制汇率
S4c-i2Rq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
i3KAJ@ administration expenses 行政费用
u\/TR#b administration fee 手续费;行政费
1<m.Q* administration in bankruptcy 破产管理
TaaCl#g$? administration order 遗产管理令
e>6W ^ ) administrator 管理人;遗产管理人
o(
mA(h administrator of the estate 遗产管理人
Mn3j6a admission of debt 债项承认书
8N$Xq\Da+> admission of proof 接纳债权证明
d>T8V(Bb advance 放贷款项;垫付款项;预支款项;预付款项
j=G advance account 暂支帐目;预付款帐户
Fe+(+ S advance compensation 预付补偿金
vO53?vN[m9 advance from shareholder 股东垫款
W#kyD)(F advance pending reimbursement 预支以待日后付还
iQ1[60?)T advanced economy 先进经济体系
Wb#<ctM> advancement 预付;预付财产
VC_F
Cz advances warrant 垫款令
=v!Z8zk=W advancing 贷出
WvoIh4] adverse balance 逆差
9$qw&j[ adverse exchange 逆汇
-e?n4YO*\ advertisement addressed to shareholders 在报章刊登的致股东通告
DZLEx{cm advice for collection 托收通知书
?R4u>AHS@ advice of drawing 提款通知书;汇票通知书
,\1Rf. advice of payment 付款通知
@HnahD Advisory Committee [Securities and Futures Commission]
osmCwM4O 谘询委员会〔证券及期货事务监察委员会〕
$P)-o?eer Advisory Committee on Diversification 经济多元化谘询委员会
pHye8v4fvi affidavit 誓章;遗产申报誓章
C-@M|K9A' affidavit of no receipt 述明无收款的誓章
@[`]w`9Q7 affiliate 联号;联营公司;附属公司
A|@d{g affiliated company 附属公司;联号;联营公司
k]P'D
. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Ig9n: affordability 负担能力
YHke^Ind African Development Bank [AfDB] 非洲开发银行
(CtRU after-acquired property 事后取得的财产
*b!.9p K after-hours dealing 市后交易
6
{F#_. after-tax profit 税后盈利;税后利润;税后溢利
T,Q7 YI agency agreement 代理协议
3RI6+Cgmn agency expenses 代理机构的开支
uZ@qlq8 agency fee 代理费
!>wu7u- Agency Law 《代理法》
a+CJJ3T- agent 代理人;承销人
??|,wIRz agent of company 公司代理人
A[`c+& agent's fee 代理人费;经纪费
d_f*'M2Gv aggregate 总计;总数;总体数字
(&V)D?/hS aggregate amount 总款额;总额
|Q@( <'8= aggregate assets and liabilities 总体资产与负债
ftRdK>a
D aggregate at constant price 按固定价格计算的总体数字
x_/l,4_ aggregate demand 总需求
BeD>y@ it aggregate gross position 总持仓量
L_+Fin aggregate limit 总限额
R<hsG%BS(D aggregate of salaries tax 合计薪俸税
X+ybgB4( aggregate performance 总体表现;总体业绩
1W-kZ(e aggregate supply 总体供应
Lpnw(r9Y aggregate surplus 总盈余
#,FXc~ V aggregate total 整体总额
&oJ[ *pQ aggregate value 总值;合计价值
a@9W'/?igk aggregated basis 合计基准
|mdf u= aggregated net chargeable income 合计应课税入息实额
0R0_UvsXU aggregation 合并计算;合计;总和
n$h+_xN aggregation of incomes of husband and wife 夫妇入息合并计算
$GQEdVSNo aggregation of property 财产的总和
^JY:$)4[" agio 差价;贴水
.b!HEi<F 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》
ti]8_vP}* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
teLZplC=f 《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》
{K|ds($ 5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>MhZ(&iD 《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》
q1 BpE8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Qw_>
l}k/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;NAKU agreement for a settlement 授产协议
zWhzU|=8 agreement for assignment 转让协议
aW;)-0+ agreement for sale 售卖协议;买卖协议
Uxe]T agreement for sale and purchase 买卖协议
}dqOE-"I"n agreement for the payment of interest 支付利息协议
.vIRz-S agreement for the repayment of money 还款协议
}N,v&B agreement of reinsurance 再保险协议
=i2]qj\ Agricultural Bank of China 中国农业银行
*+2BZZwT air passenger departure tax 飞机乘客离境税
Z^J)]UL/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d7x6r3J$ airport tax 机场税
-- IewW alcohol duty 酒精税
lQt,(@7] alienation 让与;让渡;转让
!:uh? RW alimony 生活费;赡养费
2$2@?]|? All Ordinaries Index [AOI] 所有普通股指数
31%3&B:Ts all risks 全险;综合险
B[f:T% All Sales Record for Stock Market 《股票市场成交报告》
9\E];~"iP Allied Capital Resources Limited 新联财务有限公司
jd"YaZOQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:;LaV allocation letter 拨款信件
!>+m46A allocation of fund 分配款项;预留款项
v0;dk( allocation of profit 利润分配;溢利分配
]C|xo.=?] allocation warrant 拨款令
.Rb1%1bdc allotment 分配;配股
N>g6KgX{K allotment notice 股份配售通知;配股通知
;qUd]c9oi allotment of shares 股份分配
s%m?Yh3 allowable 可获宽免;免税的
bHTTxZ-% allowable business loss 可扣除的营业亏损
mM+^v[= allowable expenses 可扣税的支出
.\)ek[? allowance 免税额;津贴;备抵;准备金
NID2$ p allowance for debts 债项的免税额
BHNJH allowance for depreciation by wear and tear 耗损折旧免税额
{n<1uh9~$8 allowance for funeral expenses 殡殓费的免税额
UD5hk allowance for inflation 为通货膨胀而预留的款项;通胀准备金
OKj\>3 allowance for repairs and outgoings 修葺及支出方面的免税额
*Ct
^jU7 allowance to debtor 给债务人的津贴
6pZ/C<Y|W alteration of capital 资本更改
6$csFW3R alternate trustee 候补受托人
X&@>M} amalgamation 合并
b=L|GV@$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n^|7ycB' ambit of charges 征税范围;收费范围
}Py Z{yS amended valuation 经修订的估值
[Z1,~(3 American Commodities Exchange 美国商品交易所
?fpI,WFu American Express Bank Limited 美国运通银行
O31.\ZR2 American Stock Exchange 美国证券交易所
)o&}i3~Q
amortization 摊销
[W dxMU amount due from banks 存放银行同业的款项
c.>OpsF amount due from banks abroad 存放海外银行同业的款项
S6_dmTV* amount due from holding companies 控股公司欠款
0nR_I^ amount due from local banks 存放本港银行同业的款项
w'mn O'% amount due to banks 银行同业的存款
78]( ZYJV amount due to banks abroad 海外银行同业的存款
UVsF !0 amount due to holding companies 控股公司存款
fnFIw=d amount due to local banks 本港银行同业的存款
1=~ ##/at amount due to outport banks 外埠银行同业的存款
`YBHBTG'o! amount for note issue 发行纸币的款额
`#j;\ amount of bond 担保契据的款额
H]M[2C7#N amount of consideration 代价款额
nQfSQMg amount of contribution 供款数额
ytfr'sr/ amount of indebtedness 负债款额
M=EV^Tw-= amount of principal of the loan 贷款本金额
Of<Vr.m{R amount of rates chargeable 应征差饷数额
ag!q:6& amount of share capital 股本额
rC ,ZRFF amount of sums assured 承保款额
#g1,U7vv8 amount of variation 变动幅度
),-MrL8c% amount of vote 拨款数额
_M- PF$ amount payable 应付款额
7|)K! amount receivable 应收款额
C}:_&^DQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yoBR'$-= analysis 分析
Uo|T6N ancillary risk 附属风险
NnY+=#j7L annual account 周年帐目;周年帐目报表;年度决算;年结
1{h,LR annual accounting date 年结日期
}. V!|R, annual allowance 每年免税额;年积金;年度津贴;年津
U-q:Y-h annual balance 年度余额
LcHe5Bv% annual disposable income 每年可动用收入
Wr4Ob*2iD annual estimates 周年预算
9tCF m.m annual fee 年费
b X/%Q^Y annual general meeting 周年大会
4L&Rs; annual growth rate 年增率;每年增长率
l?x'R("{ annual long-term supplement 长期个案每年补助金
TO]
cZZ< annual pensionable emolument 可供计算退休金的年薪
;\Pq annual report 年报
Z. xOO| Annual Report on the Consumer Price Index 《消费物价指数年报》
j3/K;U/SGJ annual return 周年报表;周年申报表;每年报税表格
.V l Annual Return Rules 《周年报表规则》
<bh!wf6; annual review of consumer prices 每年消费物价回顾
:8lqo%5 annual roll-forward basis 逐年延展方式
su~J:~q annual salary 年薪
nYnv.5 annual statement 年度报表;年度决算表
mnq1WU;< Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
__-V_(/b,x annuitant 年金受益人
*1U"uJno annuity 年金
D<bHRtP annuity contract 年金合约
l9{.~]V annuity on human life 人寿年金
|v h{Kb@ antecedent debt 先前的债项
;n/04z ante-dated cheque 倒填日期支票
Ve[&_(fP anticipated expenditure 预期开支
6>Is-/hsy anticipated net profit 预期纯利
}FC(Z-g anticipated revenue 预期收入
'L
veCi_ anti-inflation measure 反通货膨胀措施
:g)`V4% anti-inflationary stance 反通货膨胀立场
hx;0h&L apparent deficit 表面赤字
7qhX`$ apparent financial solvency 表面偿债能力
H\=S_b1wo apparent partner 表面合伙人
[4\n(/ application for personal assessment 个人入息课税申请书
GbBz;ZV%z, application of fund 资金应用
2P?|'U application to release as liquidator and to destruct the books of accounts and documents
5
r&n 申请免除清盘人职务及毁灭帐簿与文件
a,?u
2 appointed actuary 委任精算师
\7*"M y* appointed auditor 委任核数师;委任审计师
qW9~S0sl appointed trustee 委任的受托人
B>e},! appointer 委任人
4@Xd(F_d apportioned pro rata 按比例分摊
j\uPOn8k apportionment 分配;分摊
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sPQf' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
dpB\= apportionment formula 分摊方程式
1&utf0TX6q apportionment of estate duty 遗产税的分摊
.J2tm2]"EZ appraisal 估价;评估
lXu6=r appreciable growth 可观增长
<USr$ appreciable impact 显着影响
z_t%n<OvK appreciable increase 可观增长
<io;d$=} appreciation 增值;升值
GFYHt!&[\ appreciation against other currencies 相对其他货币升值
UiN6-{v<2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
91}kBj appreciation tax 增值税
ko`KAU<T_ appropriation 拨款;拨用;拨付
SfGl*2 appropriation account 拨款帐目
R9^RG-x Appropriation Bill 拨款法案
`:fh$V5J> appropriation-in-aid system 补助拨款办法
N=TDywRI approved assets 核准资产
@-aMj approved basket stock 认可一篮子证券
QfI@=Kbg%# approved budget 核准预算
3t:/Guyom8 approved charitable donation 认可慈善捐款
&h;J_Ps approved charitable institution 认可慈善机构
Kbqx)E$iL approved currency 核准货币;认可货币
D+CP?} / approved estimates 核准预算
je5GZFQw approved estimates of expenditure 核准开支预算
k6^!G " approved overseas insurer 核准海外保险人
eq7>-Dmi@ approved overseas trust company 核准海外信托公司
]+@I]\S4 approved pooled investment fund 核准汇集投资基金
$/$ 5{< approved provident fund scheme 认可公积金计划
^ <+V[=X approved provision 核准拨款
hta y- approved redeemable share 核准可赎回股份
{3|h^h_R approved regional stock 认可地区性证券
Jm]P,jaLc approved retirement scheme 认可退休金计划
ECLQqjB approved subordinated loan 核准附属贷款
&&`-A6`p arbitrage 套戥;套汇;套利
unAu8k^ arbitrageur 套戥者;套汇者
/fC8jdp& arbitrary amount 临时款项
i-`J+8|d arrangement 措施;安排;协定
v|; }}ol arrears 欠款
g I@I.=y arrears of pay 欠付薪酬
K&TO8 arrears of revenue 逾期未收税款;逾期未收的帐项
+y9WJ articles of association 组织章程;组织细则;组织章程细则
Ag0)> PD^ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
DkeFDzQ5 ascertainment of profit 确定利润
U$wD'v3pw "Asia Clear" “亚洲结算系统”
DY8w\1g" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QK(w2` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.%x%(olf Asian Development Fund [ADF] 亚洲发展基金
V-w{~ Asian dollar bond 亚洲美元债券
Y]:Ch (Q Asian dollar market 亚洲美元市场
|&AZ95v Asian dollar rate 亚洲美元利率
2#xz,RM. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
uu;1B.[b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gEkH5|*Y asked price 沽盘;喊价;索价;卖方报价
E}8wnrxf assessable income 应评税入息
0E/,l``p assessable loss 应评税亏损
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assessable profit 应评税利润
4-~S"T8<u assessable value 应评税值
roHJ$~q? assessed profit 估定利润
oS#PBql4 assessed value 经评估价值
noQS bI
@ assessment 评税;评定;估价;评税单
4ZrRgx2MD assessment number 评税编号;估价编号
P,={ C6* assessment of additional tax 补加税评税
ja+PVf assessment of performance 业绩评估;实绩评价
]r(s02 Assessor 评税主任
aW;DfH asset price bubbles 资产价格泡沫
N2$uw@s asset-backed securities 具资产保证的证券
% O\zYtQR assets accretion 资产增值
\??20iz assets and liabilities 资产与负债
^/DP%^D assets betterment statement 资产递增表;资产改进表
y.Y;<UGu assets lending 实物放款;有抵押贷款
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J9M`a assets of the company passing on the death 死者去世时转移的公司资产
}C<$q assets pledged as security for liabilities 用作负债抵押的资产
9UE)4*5 assets portfolio 资产投资组合
7~m[:Eg6[s assets price 资产价格
v)%0`%nSR assets quality 资产质素
tDn:B$*}W, assets realization 资产变现
1Y(NxC0P=g assets refinancing arrangement 资产再集资安排
4)NbQ[ assets securitization 资产证券化
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assets situated outside Hong Kong 在香港以外地方的资产
S)=3%toS> assets stripping 削减资产;拆卖资产
VrnZrQj< assets value 资产值
Ktn:6=, assignee 承让人
#-8%g{ assignment 转让;转让书;转让契
pra0:oHN assignment of interest 权益转让
o&:'MwU assignment of letters patent and trade mark 专利证书及商标转让
2OsS+6,[x assignment of property 物业转让;物业转让书
!6*m<#Qm assignment right 转让权
W>y& assignor 转让人
}5]7lGR associate 有联系的人;有关连人士;相联者;合伙人;联系人
9oTtH7% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7)dCdO associate member 附属会员
b;IzK' associated body corporate 相联法人团体
J)._&O$ associated company 相联公司;联属公司
0Q!/A5z associated corporation 相联法团
uXo? Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x<\5Jrqt 公认会计师公会〔英国〕
Df.eb|[{ Association of Futures Exchange Brokers 香港期货经纪协会
OZ6:u^OS] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
xt1Ug~5 association of underwriters 承保人组织
1Ms_2 assumption of control 接管
8M8Odz\3 q assurance 担保;保险;转易;转易书
X|dlVNL8p assurance of interest 权益的转易
NY"+Qw@$ at 19XX price 按一九XX年价格计算
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%{?Js at a discount 按赔价计算;按贴水价格计算;打折扣
p&k%d, * at a premium 按溢价计算;按升水价格计算
kV@?Oj.&I, at call 通知付款;按通知
rBZ0Fx$/[ at constant market price 按固定市价计算
W}'l8z] at constant price 按固定价格计算
Mew,g:m: at cost 按成本计算
jhH&}d9 at current market price 按当时市价计算;按现时市价计算
) m(!lDz3 at current price 按当时价格计算;按现时价格计算
Wg\MaZ6Di at factor cost 按要素成本计算;按生产要素成本计算
BI+x6S>d at money-of-the-day price 按付款当日价格计算
P`AW8Y6o at or better 按指定或较佳价位〔买卖指令〕
=2e{T J/ at par 按面值计算;平价
~'w]%rh! at sight 见票即付
fxknfgbg at the close 按收市盘
UT_kw}1o at the opening 按开市盘
,ut7`_Fy attestation 见证;见证条款
kc/" at-the-money option 平价期权
\HQw$E/p attorney 受权人;受托代表人
B,U|V attornment 新拥有人承认书
9Xh1i`.D attributable profit 可归属利润
;*njS1@ attributable share value 可归属股份价值
uP$C2glyz Auckland Stock Exchange 奥克兰证券交易所
aW_Pv~ auction 拍卖
/z`.- D( auctioneer 拍卖商
|o<c`:;kt audit 审计;核数
sQBKzvFO3 Audit Commission 审计署
Q PrP3DK Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
aY0{v X 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
6o&ZS @ audit review 帐目审查
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& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G.]'pn audited account 审计帐目;经审计的帐目
!3`X Gg audited annual account 经审计的周年帐目
jx14/E+^ audited balance sheet 经审计的资产负债表
qi$nG_<<Z auditor 核数师;核数主任;审计师
%>Mcme>(W auditor's certificate 核数师证明书;审计师证明书
5O[\gd- auditor's report 核数师报告;审计师报告
0( q:K6zI} Aussie bond 澳元债券
)3.=)?XW austerity budget 紧缩预算
[xo-ZDIoG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{Kz!)uaC Australia All Ordinaries Index 澳洲所有普通股票指数
SvQ!n4 $ Australian Dollar [AUD] 澳元
*yYeqm Australian Options Market 澳大利亚期权市场
VI]~uTV Australian Securities Commission 澳洲证券事务监察委员会
V-dyeb Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_6-N+FI Australian Stock Exchange 澳大利亚证券交易所
HT7I~]W Austrian Schilling [ATS] 奥地利先令
l'7'G$v authentication 认证;鉴证
^ddC a authority to purchase 委托购买证;委购书
eh}|Wd7J authorization 认可;核准;授权;授权书
B*:W`}G]_c authorization by direction 指示授权
?-JW2 E"uT authorization by instruction 指令授权
Q7-'5s authorization by warrant 令状授权
OmlM9cXm^4 authorization of unit trust 单位信托的认可
Zs2;VW4RW authorized agent 指定代理人
]z8Th5a?o authorized capital 法定资本
'&/~Sh$% authorized clerk 出市员
Cd|rDa authorized dealer 认可交易商
o_a' <7\#i authorized financial institution 认可财务机构
|k#EYf#Y authorized fund 认可基金
pgPm0+N
authorized fund house 获授权的基金公司;认可基金公司
S
9|^VU authorized institution 认可机构
MavidkS
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\%_sL#? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
b%7zu}F authorized insurer 获授权保险人;获认可承保人
b9VI(s> authorized investment 特准投资项目
}Z)YK}_1 authorized person 获授权人
Q w)U authorized representative 获授权代表
w5=<}1`St authorized share capital 法定股本
)JY#8,{w automated quotation system 自动报价系统
kQ"Ax? b Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oiOu169] 自动交易系统〔香港期货交易所有限公司〕
iUq_vQ@}} automatic adjustment mechanism 自动调整机制
@H}{?-XyA automatic adjustment system 自动调整系统
z9w]{Zd_,d Automatic Clearing House 自动票据交换所
NIHcX6Nw automatic exchange rates accumulation system 自动化汇率累集系统
U/ax`_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m -0}Pe9L automatic teller machine [ATM] 自动柜员机
mQ3gp&d3W autopay 自动转帐
5w5"rcV available assets 可用资产
0E9 lv"3o available fiscal reserve 现存财政储备
,/Q`gRBh" available profit 可用利润
SgkW-# Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
i
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$/ average 平均;平均数;海损
5?.!A
'zb average basic salary 平均基本薪金
A@Cvx7X average consumer expenditure 平均消费开支;一般消费开支
8S5Q{[ ! average cost 平均成本
J^!wk9q average cost of land production 增辟土地平均成本
MzF,is average daily turnover 平均每日成交额
F~/~_9RJ average daily wage rate 平均每日工资率
*;T'=u_lR average expenditure pattern 平均开支模式
&5*t*tI average growth rate 平均增长率
*Ag3qnY average net fixed assets 固定资产平均净值
uK0L> average of relatives 相对价格平均数
9{0%M average price 平均价格
xeKm} MN]S average propensity to consume 平均消费倾向;一般消费倾向
,YRBYK: average propensity to save 平均储蓄倾向;一般储蓄倾向
8 %p+:6kP5 average rate 平均率
),H1z`c&I average revenue 平均收入;平均收益
E:;MI{;7 average stock 平均库存;平均存货
~MP/[,j` average yearly rent 平均年租
SNf~%B?`L avoidance of double taxation 避免双重课税
&yI>A1 avoidance of tax 避税