A:
}m<+tn3m A share A股;甲类股份
fa]8v6 abatement of tax 减税;减扣免税额
?xwi2<zz ABN AMRO Bank N.V. 荷兰银行
(^~a1@f,J above-the-line expenditure 线上项目支出;经常预算支出
N$>Ml!J above-the-line receipt 线上项目收入;经常预算收入
t?&; ABSA Asia Limited 南非联合亚洲有限公司
o%Q9]=%! absolute change 绝对数值变更
<&[`
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?MywA'N@x absolute guideline figure 绝对准则数字
zr ez* absolute interest 绝对权益
+ase>'<N# absolute order of discharge 绝对破产解除令
5dv|NLl absolute profit margin 绝对利润幅度
n5"i'o{w absolute value 实值;绝对值
"
:e
<a? absolutely vested interest 绝对既得权益
n=b!c@f4 absorbed cost 已吸收成本;已分摊成本
. ?#Q(eLj absorption 吸收;分摊;合并
/QS Nv absorption rate 吸收率;摊配率;分摊率
b6;MTz*k> ACB Finance Limited 亚洲商业财务有限公司
bo/U5p acceptable form of reciprocity 合理的互惠条件
V?t*c [ acceptable rate 适当利率;适当汇率
:JBtqpo2 acceptance agreement 承兑协议
J_+2]X7n acceptance for honour 参加承兑
DPY+{5q2 acceptor 承兑人;接受人;受票人
ih("`//nP acceptor for honour 参加承兑人
sz%]rN6$ accident insurance 意外保险
q !}~c Accident Insurance Association of Hong Kong 香港意外保险公会
!|9@f$Jv accident insurance scheme 意外保险计划
O\q6T7bfRW accident year basis 意外年度基准
[2Y@O7;nI accommodation 通融;贷款
N\s-{7K accommodation bill 通融票据;空头票据
iPCn-DoIS accommodation party 汇票代发人
Foj|1zJS_ account balance 帐户余额;帐户结余
F +5
5p8 account book 帐簿
b!-=L&V account collected in advance 预收款项
9[~.{{Y account current book 往来帐簿
\*5z0A9)5) account of after-acquired property 事后取得的财产报告
Z[!kEW account of defaulter 拖欠帐目
.,VLQbtg account payable 应付帐款
,W'P8C account payee only [A/C payee only] 只可转帐;存入收款人帐户
.5SYN-@ account receivable 应收帐款
B !x6N" account receivable report 应收帐款报表
v"Bm4+c&0 account statement 结单;帐单;会计财务报表
OGH,K'l account title 帐户名称;会计科目
qz)KCEs accountant's report 会计师报告
wg
k[_i Accountant's Report Rules 会计师报告规则
7<:o4\q?m accounting and auditing procedure 会计与审计程序;会计与核数程序
0T@axQ[% Accounting Arrangements 《会计安排》
SPe%9J+ accounting basis 会计基础
|d\1xTBLp accounting by Official Receiver 破产管理署署长呈交的帐目
Nj?Q{ztS Accounting Circular 《会计通告》
{qSMJja !t accounting class 会计类别
sWTa;Qi accounting date 记帐日期;会计结算日期
$<VH~Q< accounting for money 款项核算
]w*` } Accounting Officer 会计主任
&D|+tu{ accounting period 会计报告期;会计期
]#S<]v A accounting policy 会计政策;会计方针
non5e)w3@ accounting practice 会计惯例
Z6So5r%wZ accounting principle 会计准则
I(3YXv
VN accounting record 会计记录
a&kt!%p: accounting report 会计报告
h8k\~/iJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7^!iGhI]r Accounting Society of China 中国会计学会
FBrh!vQ< accounting statement 会计报表
=Y^K
accounting system 会计制度;会计系统
%"#ydOy accounting transaction 会计事项;帐务交易
#
dUi[' accounting treatment 会计处理
=~,2E;#X accounting year 会计年度
S%?%06$ accretion 增值;添加
@5??`n accrual 应计项目;应累算数目
Te3 ?z accrual basis 应计制;权责发生制
{QN 5QGvK accrual basis accounting 应计制会计;权责发生制会计
5|}u25J accrue 应累算;应计
i}f" 'KW accrued benefit 应累算利益
=pj3G?F# accrued charges 应计费用
D2Q0p(#% accrued cumulative preference share dividend 应累算的累积优先股股息
;S&anC#E accrued expenses 应累算费用
vXM{) accrued interest payable 应付利息;应计未付利息
osO\ib_% accrued interest receivable 应收利息;应计未收利息
oBnes* accrued right 累算权益
EZp >Cf7 accruing profit 应累算的利润
A[F@rUZp accumulated fiscal reserve 累积财政储备
7 > _vH] accumulated profit 累积利润;滚存溢利
g^#,!e accumulated reserve 累积储备
=RM]/O9 accumulation of surplus income 累积收益盈余
k5}Qx'/l acquired assets 既得资产
LF{8hC[ acquisition 收购;购置;取得
"2tKh!?Q acquisition cost 购置成本
{XC[Ia6jtL acquisition expenses 购置费用
^%\MOjSN acquisition of 100% interest 收购全部股权
5]kv1nQ acquisition of control 取得控制权
8h=K S acquisition of fixed assets 购置固定资产
yYTOp^ acquisition of shell “买壳”
<&((vrfa acquisition price 收购价
X #$l7I9H act of God 天灾
VHLNJnA acting partner 执事合伙人
kf95 )iLo active market 买卖活跃的市场;交投畅旺的市场;旺市
z63y8 active partner 积极参与的合伙人
n0 V^/j} active trading 交投活跃
m*lcIa actual circulation 实际流通
tu;Pm4q7 actual cost 实际成本
L@?3E`4/v actual expenditure 实际开支;实际支出
\nTV;@F actual income 实际入息;实际收入;实际收益
UQP>yuSx actual market 现货市场
{=,I>w]T|W actual price 现货价;实际价格
l&Y'5k_R actual profit 实际利润
.E7"Lfs- actual quotation 实盘;实际价位;实际报价
L)9Z Op5 actual year basis 按实际年度计算
<<Z, 1{3F actuals 实货
I%<pS,p actuarial investigation 精算调查
:N_DJ51 actuarial principle 精算原则
R$QhuxT| actuarial report 精算师报告
AW!A+?F6 Actuarial Society of Hong Kong 香港精算学会
XBcbLF actuarial valuation 精算师估值
,.|/B^jV actuary 精算师
rz%^l1@- ad referendum agreement 暂定协议;有待覆核的协定
2^r J|Ni ad valorem duty 从价税;按值征税
/*M3Ns1@2 ad valorem duty system 从价税制
pWH,nn?w. ad valorem fee 从价费
]9W7]$ ad valorem tariff 从价关税
H%}/O;C additional allowance 额外免税额
R.
vVl+ additional amount for unexpired risk 未过期风险的额外款额
QTN'yd?WE additional assessable profit 补加应评税利润
"];@N!dA additional assessment 补加评税
fILvEf4b additional commitment 额外承担
Pl2eDv-y additional commitment vote 额外承担拨款
=NNxe"Kd;U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uZI7,t -7 additional dependent parent allowance 供养父母额外免税额
U: )Gc additional provision 额外拨款
(zk/>Ou additional stamp duty 附加印花税
DhsvN&yNM additional tax 补加税罚款;补加税款
O*W<za; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
>
+00[T adjudged bankrupt 被裁定破产
59+KOQul6 adjudicated bankrupt 裁定破产人
)me`Ud adjudication fee 裁定费;评定印花税额手续费;评估契据费
{:Kr't<XzF adjudication of bankruptcy 裁定破产;宣告破产
i1bmUKZ8'L adjudication of insolvency 裁定无力偿还债务
0y+i?y
9 adjusted actual 经调整的实数;调整后的实数
cF?0=un adjusted current assets 经调整的流动资产;调整后的流动资产
Qam48XZ > adjusted figure 经调整的数字;调整后的数额
+m/n~-6q adjusted liabilities 经调整的负债;调整后的负债
}WBHuVcZG adjusted loss 经调整的亏损;调整后的亏损
U;!J(Us 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
OkCAvRg adjusted profit 经调整的利润;调整后的利润
Sn'
+~6i adjusted surplus 经调整的盈余额;调整后的盈余额
]IzD` adjusted value 经调整的价值;调整后的价值
pmO0/ty adjustment 调整;修订;理算〔保险〕
rI6+St adjustment centre 调剂中心
j9vK~_?; adjustment lag 调整过程的时间差距;调整时差
YhC|hDC adjustment mechanism 调整机制
6GqC]rd*: adjustment of loss 亏损调整
f/iMI)J adjustment process 调整过程;调整程序
#l7v|)9v adjustment range 调整幅度
t%<y^Wa= administered exchange rate 受管制汇率
BL"7_phM, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<td]k%*+ administration expenses 行政费用
9QL%q;
# administration fee 手续费;行政费
I`i"*z administration in bankruptcy 破产管理
qV/>d', administration order 遗产管理令
[9#zEURS administrator 管理人;遗产管理人
Z_Y'#5o# administrator of the estate 遗产管理人
:F@goiuC admission of debt 债项承认书
uU^iY$w admission of proof 接纳债权证明
hhFO, advance 放贷款项;垫付款项;预支款项;预付款项
NSH4 @x advance account 暂支帐目;预付款帐户
!]RSG^%s{ advance compensation 预付补偿金
)?c,& advance from shareholder 股东垫款
9.il1mAKg advance pending reimbursement 预支以待日后付还
{t!7r_hj advanced economy 先进经济体系
U4yl{? advancement 预付;预付财产
&|db}\jT advances warrant 垫款令
vAqj4:j advancing 贷出
4"\cA:9a adverse balance 逆差
)feZ&G] adverse exchange 逆汇
K>b4(^lf advertisement addressed to shareholders 在报章刊登的致股东通告
D!.1R!(Z advice for collection 托收通知书
=;b3i1'U advice of drawing 提款通知书;汇票通知书
'
2O@ advice of payment 付款通知
a/1;|1a. Advisory Committee [Securities and Futures Commission]
aql8Or1[ 谘询委员会〔证券及期货事务监察委员会〕
N-Z=p)] Advisory Committee on Diversification 经济多元化谘询委员会
K}^#VlY9 affidavit 誓章;遗产申报誓章
a7453s affidavit of no receipt 述明无收款的誓章
r\Yh'cRW{ affiliate 联号;联营公司;附属公司
.>P:{'' affiliated company 附属公司;联号;联营公司
sowwXrECg@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Kfr1k affordability 负担能力
S6a\KtVa African Development Bank [AfDB] 非洲开发银行
x;\/Xj; after-acquired property 事后取得的财产
FF!PmfF' after-hours dealing 市后交易
b78~{ht` after-tax profit 税后盈利;税后利润;税后溢利
8N?D1;F; agency agreement 代理协议
i1-%#YYF( agency expenses 代理机构的开支
( }Bb=~ agency fee 代理费
jlFlhj:/I Agency Law 《代理法》
bv b\G agent 代理人;承销人
1 <+aF, agent of company 公司代理人
6Io}3}3 agent's fee 代理人费;经纪费
#8yo9g6 aggregate 总计;总数;总体数字
:zLf~W aggregate amount 总款额;总额
-)VjjKz]8 aggregate assets and liabilities 总体资产与负债
pt,L aggregate at constant price 按固定价格计算的总体数字
=!xX{o?64 aggregate demand 总需求
Fb=uN aggregate gross position 总持仓量
PPIO<K 3` aggregate limit 总限额
*X2PT(e[ aggregate of salaries tax 合计薪俸税
l:uQ#Z) aggregate performance 总体表现;总体业绩
ck5cO-1>6 aggregate supply 总体供应
6w,"i#E! aggregate surplus 总盈余
wK#*| aggregate total 整体总额
jy?*` q1] aggregate value 总值;合计价值
=CZRX'
+yN aggregated basis 合计基准
r9'[7b1l aggregated net chargeable income 合计应课税入息实额
!$oa6*<1 aggregation 合并计算;合计;总和
dnU-v7k,{ aggregation of incomes of husband and wife 夫妇入息合并计算
)H{1Xjh- aggregation of property 财产的总和
}&e HU agio 差价;贴水
KvPCb%!ZP 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》
3Z=yCec] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
H@?} !@ 《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》
XGH:'^o_ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h\w;SDwOk 《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》
'yq?xlIj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%HoD)OJe 《香港政府和大韩民国政府关于相互促进和保护投资协定》
xd^Pkf agreement for a settlement 授产协议
NimgU Fa agreement for assignment 转让协议
9n{Y6I
x: agreement for sale 售卖协议;买卖协议
Hy&Z0W'l agreement for sale and purchase 买卖协议
YRX^fZ-b agreement for the payment of interest 支付利息协议
?{J1Uw< agreement for the repayment of money 还款协议
,.cR @5qI agreement of reinsurance 再保险协议
BOw[*hM Agricultural Bank of China 中国农业银行
[Tp?u8$p` air passenger departure tax 飞机乘客离境税
~1wt=Ln> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}3X/"2SW^ airport tax 机场税
o&Xp%}TI alcohol duty 酒精税
O& Sk}^ alienation 让与;让渡;转让
aH'fAX0bF alimony 生活费;赡养费
PR:B6 F8 All Ordinaries Index [AOI] 所有普通股指数
@qp6Y_,E[ all risks 全险;综合险
8xgBNQdPT All Sales Record for Stock Market 《股票市场成交报告》
@Xl(A]w%! Allied Capital Resources Limited 新联财务有限公司
8:V,>PH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nLz;L r! allocation letter 拨款信件
klT?h[I! allocation of fund 分配款项;预留款项
bHnKtaK4c allocation of profit 利润分配;溢利分配
&|GH@^)@ allocation warrant 拨款令
yj4"eDg] allotment 分配;配股
bXF8V allotment notice 股份配售通知;配股通知
jc9C|r allotment of shares 股份分配
~Dq-q6-@t allowable 可获宽免;免税的
)LFbz#;Y allowable business loss 可扣除的营业亏损
E2>{se Z allowable expenses 可扣税的支出
"gM!/<~ allowance 免税额;津贴;备抵;准备金
-^CW}IM{ I allowance for debts 债项的免税额
/g{*px| allowance for depreciation by wear and tear 耗损折旧免税额
mB_?N $K allowance for funeral expenses 殡殓费的免税额
8p%0d`sX allowance for inflation 为通货膨胀而预留的款项;通胀准备金
<$z[pw< allowance for repairs and outgoings 修葺及支出方面的免税额
g]?pY allowance to debtor 给债务人的津贴
h@$SJe(hl alteration of capital 资本更改
Eb[;nk? alternate trustee 候补受托人
5S!#^>_ amalgamation 合并
HZRFE[ 9nb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@e3+Gs ambit of charges 征税范围;收费范围
|JIlp"[ amended valuation 经修订的估值
yO%^[c? American Commodities Exchange 美国商品交易所
%"mI["{ American Express Bank Limited 美国运通银行
N)g _LL>^ American Stock Exchange 美国证券交易所
lOVcXAe} amortization 摊销
zFm`e:td amount due from banks 存放银行同业的款项
(x2?{\? amount due from banks abroad 存放海外银行同业的款项
HAK,z0/ amount due from holding companies 控股公司欠款
FJtmRPP[r amount due from local banks 存放本港银行同业的款项
>o1dc* amount due to banks 银行同业的存款
_dd! nU\A| amount due to banks abroad 海外银行同业的存款
q"2APvsvp amount due to holding companies 控股公司存款
TS6xF? amount due to local banks 本港银行同业的存款
. J O3# amount due to outport banks 外埠银行同业的存款
ZDmL?mC amount for note issue 发行纸币的款额
"D.<~! amount of bond 担保契据的款额
Gb`)d amount of consideration 代价款额
hO8xH +; amount of contribution 供款数额
vlkwWm amount of indebtedness 负债款额
/io06)-/n amount of principal of the loan 贷款本金额
n/1t UF amount of rates chargeable 应征差饷数额
0"OEOYs} amount of share capital 股本额
wkZwtq amount of sums assured 承保款额
g8MW6Y amount of variation 变动幅度
Hj{.{V amount of vote 拨款数额
aO<7a
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PEvY3F}_rh amount receivable 应收款额
WBWW7 HK Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3Y38lP:>h analysis 分析
d|RUxNjM-J ancillary risk 附属风险
gd0)s1{9 annual account 周年帐目;周年帐目报表;年度决算;年结
K-k!':K: annual accounting date 年结日期
_ZhQY, annual allowance 每年免税额;年积金;年度津贴;年津
9{;L7`< annual balance 年度余额
gvT}UNqL annual disposable income 每年可动用收入
DW7E ]o
annual estimates 周年预算
Mrrpm%Y annual fee 年费
B.G6vx4yp annual general meeting 周年大会
4aOz=/x2 annual growth rate 年增率;每年增长率
uluAqDz` annual long-term supplement 长期个案每年补助金
*`+zf7-f annual pensionable emolument 可供计算退休金的年薪
Yg.[R]
UC annual report 年报
c_vGr55 Annual Report on the Consumer Price Index 《消费物价指数年报》
Yt#;
+*d5 annual return 周年报表;周年申报表;每年报税表格
BZW03e8| Annual Return Rules 《周年报表规则》
V _~lME annual review of consumer prices 每年消费物价回顾
o C|oh annual roll-forward basis 逐年延展方式
-b^dK)wR~ annual salary 年薪
!lfE7|\p annual statement 年度报表;年度决算表
bfA>kn0C 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
i,;JI>U annuitant 年金受益人
{FFdMdxy- annuity 年金
{BJ>x:2 annuity contract 年金合约
}BC%(ZH6 annuity on human life 人寿年金
&qg6^& antecedent debt 先前的债项
aH."|
*. ante-dated cheque 倒填日期支票
KR$Fd anticipated expenditure 预期开支
x$-kw{N anticipated net profit 预期纯利
![B|Nxq}@ anticipated revenue 预期收入
Xsa8YP9 anti-inflation measure 反通货膨胀措施
'EIe5Op anti-inflationary stance 反通货膨胀立场
Zm0VaOT $I apparent deficit 表面赤字
W2X`%Tx0 apparent financial solvency 表面偿债能力
R-W.$-rF apparent partner 表面合伙人
<#"_Qgdix application for personal assessment 个人入息课税申请书
@6|0H`kv application of fund 资金应用
dg*xo9Xi` application to release as liquidator and to destruct the books of accounts and documents
7s%1?$B 申请免除清盘人职务及毁灭帐簿与文件
/Dc54Un appointed actuary 委任精算师
bUy!hS;s appointed auditor 委任核数师;委任审计师
/EQ^-4yr appointed trustee 委任的受托人
%*<Wf4P" appointer 委任人
K&{ _s apportioned pro rata 按比例分摊
\Js*>xA
apportionment 分配;分摊
;D-k\kv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~#so4<A`3 apportionment formula 分摊方程式
Q$:,N=% apportionment of estate duty 遗产税的分摊
Psf{~ (Ii appraisal 估价;评估
^>fr+3a"P appreciable growth 可观增长
@c>MROlrlF appreciable impact 显着影响
6OtNWbB appreciable increase 可观增长
Ty;^3 appreciation 增值;升值
h54\
\Ci appreciation against other currencies 相对其他货币升值
O_DT7;g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Nk$|nn9#' appreciation tax 增值税
jS#YqVuN appropriation 拨款;拨用;拨付
TyR@3H appropriation account 拨款帐目
M pz9}[`3g Appropriation Bill 拨款法案
zP$"6~. appropriation-in-aid system 补助拨款办法
,n UovWN07 approved assets 核准资产
#=F{G4d)!= approved basket stock 认可一篮子证券
_Q b].~ approved budget 核准预算
T7?z0DKi approved charitable donation 认可慈善捐款
I5Rd~-="G approved charitable institution 认可慈善机构
O4^' H}* approved currency 核准货币;认可货币
1 a%1C`d approved estimates 核准预算
l5enlYH approved estimates of expenditure 核准开支预算
IY@N approved overseas insurer 核准海外保险人
|A=~aQot approved overseas trust company 核准海外信托公司
Lr "V approved pooled investment fund 核准汇集投资基金
&~=d;llkT approved provident fund scheme 认可公积金计划
ogdgLTi approved provision 核准拨款
^>y|{;` approved redeemable share 核准可赎回股份
oSO~72 approved regional stock 认可地区性证券
:{-/b approved retirement scheme 认可退休金计划
LS<*5HWX approved subordinated loan 核准附属贷款
C&.Q|S2_ arbitrage 套戥;套汇;套利
WvcPOt8Bp> arbitrageur 套戥者;套汇者
y@ c[S; arbitrary amount 临时款项
`mS0]/AV/ arrangement 措施;安排;协定
-_>E8PhM arrears 欠款
b,#?LdQ% arrears of pay 欠付薪酬
N1l^%Yf J arrears of revenue 逾期未收税款;逾期未收的帐项
byk9"QeY\ articles of association 组织章程;组织细则;组织章程细则
W;F=7[h Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
q9nQ/]rkHF ascertainment of profit 确定利润
1f$1~5Z "Asia Clear" “亚洲结算系统”
)jw!,"_4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u)Vn7zh Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K/!>[d Asian Development Fund [ADF] 亚洲发展基金
C]krJse@ Asian dollar bond 亚洲美元债券
z'Ut9u Asian dollar market 亚洲美元市场
Mw6
Mt
Asian dollar rate 亚洲美元利率
@CA{uP; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*nHkK!d<N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6^z):d#u asked price 沽盘;喊价;索价;卖方报价
<,&t}7M/: assessable income 应评税入息
Aj"fkY|Q assessable loss 应评税亏损
@:P:`Zk assessable profit 应评税利润
9#\oGzDN assessable value 应评税值
7fW$jiw assessed profit 估定利润
`OWwqLoeA assessed value 经评估价值
J/c5)IB| assessment 评税;评定;估价;评税单
1HeE$ assessment number 评税编号;估价编号
|1m2h]];Q assessment of additional tax 补加税评税
ezhK[/E= assessment of performance 业绩评估;实绩评价
88zK)k{ Assessor 评税主任
^:ehG9 asset price bubbles 资产价格泡沫
&hIr@Gi@ch asset-backed securities 具资产保证的证券
(l)r.Vj assets accretion 资产增值
[:l=>yJ{( assets and liabilities 资产与负债
rG'W#!^* assets betterment statement 资产递增表;资产改进表
0G8zFe*p assets lending 实物放款;有抵押贷款
>2#F5c67 assets of the company passing on the death 死者去世时转移的公司资产
v(Q-RR assets pledged as security for liabilities 用作负债抵押的资产
awOH50R assets portfolio 资产投资组合
DhiIKd9W assets price 资产价格
X>Y>1fI. assets quality 资产质素
=gO4B-[ assets realization 资产变现
@E?o~jO(e assets refinancing arrangement 资产再集资安排
k}e~xbh-y assets securitization 资产证券化
k1HCPj assets situated outside Hong Kong 在香港以外地方的资产
o AM)<#U> assets stripping 削减资产;拆卖资产
~L9I@(/S assets value 资产值
G]gc*\4 assignee 承让人
+\25ynM assignment 转让;转让书;转让契
A7zL\U4 assignment of interest 权益转让
KH9D}, assignment of letters patent and trade mark 专利证书及商标转让
yzyK$WN\[3 assignment of property 物业转让;物业转让书
+?GsIp@>jh assignment right 转让权
4X$|jGQ\ assignor 转让人
)Vpt.4IBd associate 有联系的人;有关连人士;相联者;合伙人;联系人
Z
\;{e'#o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1oL3y;>iL associate member 附属会员
X 3(*bj>P associated body corporate 相联法人团体
dEPLkv associated company 相联公司;联属公司
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`5NR] associated corporation 相联法团
cA B<'44R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Lwkl* 公认会计师公会〔英国〕
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f Association of Futures Exchange Brokers 香港期货经纪协会
9QEK|x`8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]eo%eaA association of underwriters 承保人组织
nYy+5u]FG assumption of control 接管
4ms"mIt assurance 担保;保险;转易;转易书
|_%q@EID assurance of interest 权益的转易
Qv1cf at 19XX price 按一九XX年价格计算
I"HA(
+G at a discount 按赔价计算;按贴水价格计算;打折扣
@
[%K D at a premium 按溢价计算;按升水价格计算
F_nXsKem at call 通知付款;按通知
`':G92}# at constant market price 按固定市价计算
sv+6# at constant price 按固定价格计算
REJHh\:.77 at cost 按成本计算
&L r~x#Wx at current market price 按当时市价计算;按现时市价计算
Wn Ng3'6 at current price 按当时价格计算;按现时价格计算
axz.[L_elB at factor cost 按要素成本计算;按生产要素成本计算
? w@)3Z=u at money-of-the-day price 按付款当日价格计算
>lF@M- at or better 按指定或较佳价位〔买卖指令〕
pSodTG$E at par 按面值计算;平价
&M6Zsmo at sight 见票即付
t/h,-x at the close 按收市盘
OZQN&7 at the opening 按开市盘
W 'R^GIHs attestation 见证;见证条款
S#S&_#$`,X at-the-money option 平价期权
/?u]Fj attorney 受权人;受托代表人
_Oy;:XN attornment 新拥有人承认书
F[]6U/g n attributable profit 可归属利润
$aHHXd}@t2 attributable share value 可归属股份价值
'q1cc5(ueV Auckland Stock Exchange 奥克兰证券交易所
nRs:^Q~o auction 拍卖
o&>aYlXd auctioneer 拍卖商
h8icF}m audit 审计;核数
u]&+TR Audit Commission 审计署
lg*?w/JX+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`Nv P)| 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
Dw<bLSaW& audit review 帐目审查
XzPUll;ZU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~"r(PCa@ audited account 审计帐目;经审计的帐目
?Zc(Zy6 audited annual account 经审计的周年帐目
4mnVXKt%. audited balance sheet 经审计的资产负债表
\w)ddc!ZS auditor 核数师;核数主任;审计师
^ LVKXr auditor's certificate 核数师证明书;审计师证明书
!1Nh`FN auditor's report 核数师报告;审计师报告
r`Dm;@JU Aussie bond 澳元债券
n_kE austerity budget 紧缩预算
XHh*6Yt_ ( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@Y!B~ Australia All Ordinaries Index 澳洲所有普通股票指数
5-UrHbpCZ# Australian Dollar [AUD] 澳元
P 2)/!+`a Australian Options Market 澳大利亚期权市场
`@{(ijg. Australian Securities Commission 澳洲证券事务监察委员会
#x \YA#~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W=Mdh}u_I Australian Stock Exchange 澳大利亚证券交易所
oj@=Cq':- Austrian Schilling [ATS] 奥地利先令
F:8@ ]tA& authentication 认证;鉴证
AOef1^S= authority to purchase 委托购买证;委购书
^0?ww&X authorization 认可;核准;授权;授权书
MhIHfW]b authorization by direction 指示授权
*0'< DnGW authorization by instruction 指令授权
X XxH<E$p authorization by warrant 令状授权
<,Mf[R2N> authorization of unit trust 单位信托的认可
6VLo4bq 5
authorized agent 指定代理人
,s/laZ)V authorized capital 法定资本
M5 ^qc authorized clerk 出市员
@U9`V&])F[ authorized dealer 认可交易商
^DVryeLD authorized financial institution 认可财务机构
?} lqu7S authorized fund 认可基金
r 5t{I2 authorized fund house 获授权的基金公司;认可基金公司
= BbG2k authorized institution 认可机构
@mb' !r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W)8Pq9Hnv authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&"7+k5O authorized insurer 获授权保险人;获认可承保人
RwhKW?r+ authorized investment 特准投资项目
Q7\j:. authorized person 获授权人
<k{_YRB authorized representative 获授权代表
pJuD+v authorized share capital 法定股本
bz.sWBugR automated quotation system 自动报价系统
@FF80U4' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gw^W6v 自动交易系统〔香港期货交易所有限公司〕
`U&'71B^ automatic adjustment mechanism 自动调整机制
6C\WX(@4 automatic adjustment system 自动调整系统
E<7$!P=z` Automatic Clearing House 自动票据交换所
%evtIU<h automatic exchange rates accumulation system 自动化汇率累集系统
[Y
j:H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m#4h5_N automatic teller machine [ATM] 自动柜员机
umCmxmr& autopay 自动转帐
BqUwvB4 available assets 可用资产
^m
AxV7k available fiscal reserve 现存财政储备
{ft |* available profit 可用利润
c'mg=jH Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
,<Wt8'e average 平均;平均数;海损
/F6"uZSt4 average basic salary 平均基本薪金
A[F_x*S average consumer expenditure 平均消费开支;一般消费开支
FR>[g`1 average cost 平均成本
yYSoJqj
Q average cost of land production 增辟土地平均成本
F{rC{5@fj average daily turnover 平均每日成交额
^Cvt^cI average daily wage rate 平均每日工资率
_>;{+XRX[ average expenditure pattern 平均开支模式
m/,80J8L+f average growth rate 平均增长率
cI/}rZ+ average net fixed assets 固定资产平均净值
?@kz`BY average of relatives 相对价格平均数
T3LVn<Lm\ average price 平均价格
@!}/$[hu1 average propensity to consume 平均消费倾向;一般消费倾向
MWK)Bn average propensity to save 平均储蓄倾向;一般储蓄倾向
kUfb B#.5L average rate 平均率
:qzhkKu average revenue 平均收入;平均收益
$s-B average stock 平均库存;平均存货
O+/{[9s average yearly rent 平均年租
e/#6qCE avoidance of double taxation 避免双重课税
J3e'?3w[ avoidance of tax 避税