A:
XTA:Y7"O A share A股;甲类股份
Q8A+\LR~) abatement of tax 减税;减扣免税额
gil:SUW1r ABN AMRO Bank N.V. 荷兰银行
ecx_&J@D above-the-line expenditure 线上项目支出;经常预算支出
/3.;sS]B above-the-line receipt 线上项目收入;经常预算收入
qo}yEl1 ABSA Asia Limited 南非联合亚洲有限公司
PdEPDyFk h absolute change 绝对数值变更
:fDzMD absolute expenditure 实际开支
q6hH]Q>w* absolute guideline figure 绝对准则数字
U# IPYyV absolute interest 绝对权益
Xq_hC"s absolute order of discharge 绝对破产解除令
2s=zT5 absolute profit margin 绝对利润幅度
GDs/U1[* absolute value 实值;绝对值
r"7PSJ absolutely vested interest 绝对既得权益
tJ*/5k
& absorbed cost 已吸收成本;已分摊成本
QE pCU) absorption 吸收;分摊;合并
$WE=u 9m absorption rate 吸收率;摊配率;分摊率
Y
O|hwhe_ ACB Finance Limited 亚洲商业财务有限公司
M?Fv'YE acceptable form of reciprocity 合理的互惠条件
Lp3pJE
acceptable rate 适当利率;适当汇率
}O+S}Hbwy acceptance agreement 承兑协议
;1s;" acceptance for honour 参加承兑
Vx:uqzw# acceptor 承兑人;接受人;受票人
mE=Tj%+x acceptor for honour 参加承兑人
2"k|IHs1 accident insurance 意外保险
H@1qU|4 Accident Insurance Association of Hong Kong 香港意外保险公会
-GCU6U| accident insurance scheme 意外保险计划
R5mb4 accident year basis 意外年度基准
z:N?T0b( accommodation 通融;贷款
aO}p"-' accommodation bill 通融票据;空头票据
mI\[L2x accommodation party 汇票代发人
>l=jJTJ;q account balance 帐户余额;帐户结余
rLY I\ account book 帐簿
I.Xbowl account collected in advance 预收款项
Hq~SRc~ account current book 往来帐簿
?r*}1WsH account of after-acquired property 事后取得的财产报告
'R2*3< account of defaulter 拖欠帐目
+3M1^: account payable 应付帐款
?v-!`J>EF# account payee only [A/C payee only] 只可转帐;存入收款人帐户
1FG"Ak}D account receivable 应收帐款
$C,`^n' account receivable report 应收帐款报表
\rT>&o .i account statement 结单;帐单;会计财务报表
-;;m/QM account title 帐户名称;会计科目
m&#D ~ accountant's report 会计师报告
i+Mg[x$. Accountant's Report Rules 会计师报告规则
Y9
Bk$$#\ accounting and auditing procedure 会计与审计程序;会计与核数程序
xT( pB-R Accounting Arrangements 《会计安排》
/XA*:8~! accounting basis 会计基础
9xK#(M accounting by Official Receiver 破产管理署署长呈交的帐目
bdvpH DA Accounting Circular 《会计通告》
WRRR "Q$ accounting class 会计类别
!b+!] 2~g} accounting date 记帐日期;会计结算日期
P(o>UDy accounting for money 款项核算
T!pA$eE Accounting Officer 会计主任
:o87<)
_F accounting period 会计报告期;会计期
+;*4.} accounting policy 会计政策;会计方针
^jcVJpyT@R accounting practice 会计惯例
"Er8RUJA accounting principle 会计准则
"HwlN_PA accounting record 会计记录
]dV$H accounting report 会计报告
++ 5!8Nv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a<]vHC7 Accounting Society of China 中国会计学会
Ji1# >;& accounting statement 会计报表
wzmQRn;s accounting system 会计制度;会计系统
>I0 a$w accounting transaction 会计事项;帐务交易
Jh36NE8r accounting treatment 会计处理
0W_u"UY$c accounting year 会计年度
,1.Td=lY$ accretion 增值;添加
w_;$ahsu~ accrual 应计项目;应累算数目
Lo Y*,Aa& accrual basis 应计制;权责发生制
(=Oo=8\ accrual basis accounting 应计制会计;权责发生制会计
.]a`-Ofn accrue 应累算;应计
m?1r@!/y accrued benefit 应累算利益
\4
+HNy3 accrued charges 应计费用
;>fM?ae5 accrued cumulative preference share dividend 应累算的累积优先股股息
0-uVmlk=/ accrued expenses 应累算费用
\IEuu^ accrued interest payable 应付利息;应计未付利息
|oePB<N accrued interest receivable 应收利息;应计未收利息
RE-y5.kE^ accrued right 累算权益
K|Xe) accruing profit 应累算的利润
-s7!:MB%g accumulated fiscal reserve 累积财政储备
U-$nwji accumulated profit 累积利润;滚存溢利
#;+SAoN
accumulated reserve 累积储备
91nB?8ZE6, accumulation of surplus income 累积收益盈余
yn20*ix{ acquired assets 既得资产
*y` (^kyS acquisition 收购;购置;取得
kw7E<aF! acquisition cost 购置成本
U'~]^F%eyu acquisition expenses 购置费用
m( %PZ*s acquisition of 100% interest 收购全部股权
'geN
dx acquisition of control 取得控制权
/%F,
acquisition of fixed assets 购置固定资产
c+O:n:L acquisition of shell “买壳”
I]pz3!On4, acquisition price 收购价
|Ho}
D~ act of God 天灾
&' y}L' acting partner 执事合伙人
B?e]
Ht active market 买卖活跃的市场;交投畅旺的市场;旺市
r%>7n,+o active partner 积极参与的合伙人
K( ?p]wh active trading 交投活跃
kbbHa_;aqV actual circulation 实际流通
rt?*eC1b+Z actual cost 实际成本
aZ|S$-} actual expenditure 实际开支;实际支出
W[e2J&G actual income 实际入息;实际收入;实际收益
bweAmSs actual market 现货市场
5d# 73)x$ actual price 现货价;实际价格
$:UD #eh0? actual profit 实际利润
rd24R-6 actual quotation 实盘;实际价位;实际报价
8o).q}>& actual year basis 按实际年度计算
vIZFI actuals 实货
H|MAbx
7 actuarial investigation 精算调查
nU6UjC|3 actuarial principle 精算原则
Jp_ :.4 actuarial report 精算师报告
O*n@!ye Actuarial Society of Hong Kong 香港精算学会
2E!Q5 l!j actuarial valuation 精算师估值
hvA|d=R( actuary 精算师
_?K,Jc8j. ad referendum agreement 暂定协议;有待覆核的协定
d69dC*> ad valorem duty 从价税;按值征税
M6V^ur 1 ad valorem duty system 从价税制
Kw:%B|B<T ad valorem fee 从价费
/1bQ
RI^\ ad valorem tariff 从价关税
5Q8s{WQ additional allowance 额外免税额
C}pQFL{B5 additional amount for unexpired risk 未过期风险的额外款额
;<%th additional assessable profit 补加应评税利润
~LP5hL additional assessment 补加评税
%F}d'TPx additional commitment 额外承担
F ^m;xy additional commitment vote 额外承担拨款
WA*1_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M!%|IKw additional dependent parent allowance 供养父母额外免税额
-3m!970 additional provision 额外拨款
t8.3 additional stamp duty 附加印花税
|eJR3o additional tax 补加税罚款;补加税款
I SdB5Va Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Im]6-#(9\| adjudged bankrupt 被裁定破产
@~&^1%37) adjudicated bankrupt 裁定破产人
gkca{BJ adjudication fee 裁定费;评定印花税额手续费;评估契据费
qagR?)N)u adjudication of bankruptcy 裁定破产;宣告破产
]mC5Z6,1s adjudication of insolvency 裁定无力偿还债务
>McEuoZx9 adjusted actual 经调整的实数;调整后的实数
5dbj{r)s6i adjusted current assets 经调整的流动资产;调整后的流动资产
QNx xW2+ adjusted figure 经调整的数字;调整后的数额
K(P.i^k adjusted liabilities 经调整的负债;调整后的负债
w02C1oGfx adjusted loss 经调整的亏损;调整后的亏损
^oClf( 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
_~}2@&*G" adjusted profit 经调整的利润;调整后的利润
J: I@kM adjusted surplus 经调整的盈余额;调整后的盈余额
h}DKFrHW;- adjusted value 经调整的价值;调整后的价值
S&D8Rao5 adjustment 调整;修订;理算〔保险〕
N&|,!Cu adjustment centre 调剂中心
gr# |ZK.` adjustment lag 调整过程的时间差距;调整时差
s3K!~v\L] adjustment mechanism 调整机制
'tjqfR adjustment of loss 亏损调整
k/BlkjlNE adjustment process 调整过程;调整程序
lvLz){ adjustment range 调整幅度
p9S>H administered exchange rate 受管制汇率
[| N73m,& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!\^W *nQ>l administration expenses 行政费用
:YLurng/] administration fee 手续费;行政费
k[@/N+;")` administration in bankruptcy 破产管理
~]'yUd1gSZ administration order 遗产管理令
gg Nvm administrator 管理人;遗产管理人
*D1vla8 administrator of the estate 遗产管理人
1(e64w@ admission of debt 债项承认书
.SNg2. admission of proof 接纳债权证明
EW+QVu@ advance 放贷款项;垫付款项;预支款项;预付款项
>t%@)]*N advance account 暂支帐目;预付款帐户
[ A 7{}
advance compensation 预付补偿金
~)6EH`- advance from shareholder 股东垫款
_g'x=VJF advance pending reimbursement 预支以待日后付还
A\13*4:;l advanced economy 先进经济体系
+wI<w|! advancement 预付;预付财产
'q@vTM'- advances warrant 垫款令
rD9:4W`^ advancing 贷出
|.-Muv adverse balance 逆差
vskp1 Wi( adverse exchange 逆汇
upZf&4 I8 advertisement addressed to shareholders 在报章刊登的致股东通告
&VG advice for collection 托收通知书
iqN?'8 advice of drawing 提款通知书;汇票通知书
^ohIJcI- advice of payment 付款通知
ksUF(lYk Advisory Committee [Securities and Futures Commission]
Q^* 33 谘询委员会〔证券及期货事务监察委员会〕
.>LJ(Sx9b Advisory Committee on Diversification 经济多元化谘询委员会
Z'|k M! affidavit 誓章;遗产申报誓章
dfZ`M^NU affidavit of no receipt 述明无收款的誓章
bL+}n8B affiliate 联号;联营公司;附属公司
Q\btl/? affiliated company 附属公司;联号;联营公司
Wr'1Y7z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
tZu1jBO_Q4 affordability 负担能力
i)$<j!L African Development Bank [AfDB] 非洲开发银行
Wv~&Qh} after-acquired property 事后取得的财产
x@[6u after-hours dealing 市后交易
k~,
k@mR after-tax profit 税后盈利;税后利润;税后溢利
,ne3uPRu7~ agency agreement 代理协议
O%px>rdkY agency expenses 代理机构的开支
ud"Kko Rt agency fee 代理费
imKMPO= Agency Law 《代理法》
FPM l;0{ agent 代理人;承销人
Iv*u#]{t agent of company 公司代理人
wz BI<0]z agent's fee 代理人费;经纪费
QGE0pWL-a aggregate 总计;总数;总体数字
8# x7q>? aggregate amount 总款额;总额
Iyb_5 UmpF aggregate assets and liabilities 总体资产与负债
Sl@Ucc31 aggregate at constant price 按固定价格计算的总体数字
O=^/58(m aggregate demand 总需求
Jb-.x_Bf aggregate gross position 总持仓量
>2X-98, aggregate limit 总限额
IaU%L6Q] aggregate of salaries tax 合计薪俸税
&
x_
#zN] aggregate performance 总体表现;总体业绩
Eh$1piJG aggregate supply 总体供应
BO%'/2eV aggregate surplus 总盈余
-=ZDfM
aggregate total 整体总额
q;7DH4;t aggregate value 总值;合计价值
}]JHY P\ aggregated basis 合计基准
aM(x--UR= aggregated net chargeable income 合计应课税入息实额
\xQu*M:! aggregation 合并计算;合计;总和
7:<A_OLi aggregation of incomes of husband and wife 夫妇入息合并计算
+oL@pp0 aggregation of property 财产的总和
\1QY=} agio 差价;贴水
*kEzGgTzoS Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
8DM! ]L Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c]/S<w< 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
H8 xhE~'t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0sTR`Xk 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
qdxaP% p2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qwO@>wQ}~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mkl^2V13~ agreement for a settlement 授产协议
1I)oT-~ agreement for assignment 转让协议
C2\zbC[qm agreement for sale 售卖协议;买卖协议
A~ _2" agreement for sale and purchase 买卖协议
*N"CV={No agreement for the payment of interest 支付利息协议
m(0X_&&?z agreement for the repayment of money 还款协议
C7DwA/$D agreement of reinsurance 再保险协议
<XN=v!2; Agricultural Bank of China 中国农业银行
NCl@C$W9q air passenger departure tax 飞机乘客离境税
d`~~Ww1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5}c8v2R:B airport tax 机场税
bvZ:5M alcohol duty 酒精税
G8!|Lo alienation 让与;让渡;转让
h_SkX@"/- alimony 生活费;赡养费
II!~"-WH All Ordinaries Index [AOI] 所有普通股指数
=G"ney2 all risks 全险;综合险
K9y~
e All Sales Record for Stock Market 《股票市场成交报告》
TPak,h(1 Allied Capital Resources Limited 新联财务有限公司
ww #kc!' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6CSoQ|c{ allocation letter 拨款信件
0%4OmLBT allocation of fund 分配款项;预留款项
%%zlqd"0 allocation of profit 利润分配;溢利分配
e[0"x.gu allocation warrant 拨款令
`csZ*$7 allotment 分配;配股
ga(k2Q;y allotment notice 股份配售通知;配股通知
*ZxurbX# allotment of shares 股份分配
}r!hm?e allowable 可获宽免;免税的
3dSC`K allowable business loss 可扣除的营业亏损
_uXb>V*8 allowable expenses 可扣税的支出
J_.cC allowance 免税额;津贴;备抵;准备金
b&dv("e
4 allowance for debts 债项的免税额
-Mz [S allowance for depreciation by wear and tear 耗损折旧免税额
DUh\x>^ allowance for funeral expenses 殡殓费的免税额
Ez-Q'v(9 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
ge<D}6GQ allowance for repairs and outgoings 修葺及支出方面的免税额
._Ww allowance to debtor 给债务人的津贴
_l"nwEs alteration of capital 资本更改
Aa4Tq2G alternate trustee 候补受托人
j4+Px%sW amalgamation 合并
JodD6;P ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ks@cwY ambit of charges 征税范围;收费范围
;_2+Y^Qb amended valuation 经修订的估值
QR _h#N2h American Commodities Exchange 美国商品交易所
1j:aGj>{ American Express Bank Limited 美国运通银行
VCJOWUEO1 American Stock Exchange 美国证券交易所
}lT;?|n:h amortization 摊销
.{} 8mFi1 amount due from banks 存放银行同业的款项
qZ&~&f|>e amount due from banks abroad 存放海外银行同业的款项
v^vi *c amount due from holding companies 控股公司欠款
4d-(: amount due from local banks 存放本港银行同业的款项
egURRC! amount due to banks 银行同业的存款
v"Ax'() amount due to banks abroad 海外银行同业的存款
`E?0jQ amount due to holding companies 控股公司存款
44|tCB` amount due to local banks 本港银行同业的存款
>]~|Nf/i amount due to outport banks 外埠银行同业的存款
&I[` .:NJ amount for note issue 发行纸币的款额
$/B~ bJC amount of bond 担保契据的款额
l;L_A@B< amount of consideration 代价款额
Pg{1' - amount of contribution 供款数额
.T3 m%n amount of indebtedness 负债款额
:O$bsw:3w< amount of principal of the loan 贷款本金额
>#k-
~|w amount of rates chargeable 应征差饷数额
^YropzHZ4E amount of share capital 股本额
&i.sSqSI5 amount of sums assured 承保款额
7GWOJ^) amount of variation 变动幅度
7CvBE;i amount of vote 拨款数额
TEMxjowr amount payable 应付款额
I.GoY[u_% amount receivable 应收款额
x5mg<y2`Ng Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j49Uj}:j analysis 分析
$LFL4Q ancillary risk 附属风险
2J8:_Ql3I annual account 周年帐目;周年帐目报表;年度决算;年结
u+KZ. n/ annual accounting date 年结日期
ovBmo2W/ annual allowance 每年免税额;年积金;年度津贴;年津
xLDD;Qm, annual balance 年度余额
g\
vT7x annual disposable income 每年可动用收入
tiHR&v annual estimates 周年预算
q$mc{F($D annual fee 年费
upL3M` annual general meeting 周年大会
I
"~.p=' annual growth rate 年增率;每年增长率
G3%Ju= annual long-term supplement 长期个案每年补助金
_]pu"hZz4 annual pensionable emolument 可供计算退休金的年薪
kFV, Fg annual report 年报
. R/y`:1:W Annual Report on the Consumer Price Index 《消费物价指数年报》
j)6p>6 annual return 周年报表;周年申报表;每年报税表格
yxo=eSOM Annual Return Rules 《周年报表规则》
m<#12#D annual review of consumer prices 每年消费物价回顾
5<R m{ annual roll-forward basis 逐年延展方式
[!-gb+L annual salary 年薪
G0Qw&
mqF annual statement 年度报表;年度决算表
Vm>E F~ r Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>MYDwH annuitant 年金受益人
;'= cNj annuity 年金
c$%*p
(zY annuity contract 年金合约
nGkSS_X annuity on human life 人寿年金
=@?[.` antecedent debt 先前的债项
%&|
uT ante-dated cheque 倒填日期支票
R]iV;j| anticipated expenditure 预期开支
,1$F#Eh anticipated net profit 预期纯利
uMS+,dXy anticipated revenue 预期收入
u0 tlf anti-inflation measure 反通货膨胀措施
gJ'pwSA anti-inflationary stance 反通货膨胀立场
@2)nhW/z6 apparent deficit 表面赤字
%dFJ'[jDL apparent financial solvency 表面偿债能力
Qop,~yK apparent partner 表面合伙人
ABX%oZ7[|o application for personal assessment 个人入息课税申请书
J5I@*f)l application of fund 资金应用
yy7(')wKO application to release as liquidator and to destruct the books of accounts and documents
.t5.(0Xk[A 申请免除清盘人职务及毁灭帐簿与文件
)J}v.8 appointed actuary 委任精算师
U5OX.0 appointed auditor 委任核数师;委任审计师
pUb1#= appointed trustee 委任的受托人
^hmV?a:Y appointer 委任人
U`mX
f#D apportioned pro rata 按比例分摊
bIAE?D apportionment 分配;分摊
P<<+;'] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,0. kg apportionment formula 分摊方程式
yJq< &g apportionment of estate duty 遗产税的分摊
y]m:
{ appraisal 估价;评估
AcPLJ!y appreciable growth 可观增长
Aj4 a-vd. appreciable impact 显着影响
`KFEzv appreciable increase 可观增长
8b)WOr6n appreciation 增值;升值
:aej.>I0 appreciation against other currencies 相对其他货币升值
-}|L<~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
KBmO i appreciation tax 增值税
%
D appropriation 拨款;拨用;拨付
O
{1" I appropriation account 拨款帐目
EIg~^xK Appropriation Bill 拨款法案
'Oue 1[ appropriation-in-aid system 补助拨款办法
3I_^F&T approved assets 核准资产
pg4W?N` approved basket stock 认可一篮子证券
%
/VCjuV approved budget 核准预算
?K>)bA&l' approved charitable donation 认可慈善捐款
2@<_,' approved charitable institution 认可慈善机构
d-D,Gx]>$ approved currency 核准货币;认可货币
yx :^*/ approved estimates 核准预算
fY[Fwjj3 approved estimates of expenditure 核准开支预算
1^![8>u" approved overseas insurer 核准海外保险人
"w'pIUQ3, approved overseas trust company 核准海外信托公司
HcsVq+ approved pooled investment fund 核准汇集投资基金
*9^8NY] approved provident fund scheme 认可公积金计划
h*k V@Dc approved provision 核准拨款
@MES.g approved redeemable share 核准可赎回股份
`
kT\V' approved regional stock 认可地区性证券
sFTAE1| approved retirement scheme 认可退休金计划
tQ|c.`)W approved subordinated loan 核准附属贷款
pj$JA arbitrage 套戥;套汇;套利
73;Y(uh9 arbitrageur 套戥者;套汇者
Q[biy{(b8 arbitrary amount 临时款项
L0fe arrangement 措施;安排;协定
.B:ZyTI arrears 欠款
K381B5_h arrears of pay 欠付薪酬
uL`#@nI arrears of revenue 逾期未收税款;逾期未收的帐项
SIJ7Y{\. articles of association 组织章程;组织细则;组织章程细则
pCs3-&rI3 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
FvpU] ascertainment of profit 确定利润
^l!SIu "Asia Clear" “亚洲结算系统”
im2mA8OH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#'_#t/u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V]F D'XAl Asian Development Fund [ADF] 亚洲发展基金
$[>{s9E Asian dollar bond 亚洲美元债券
&<VU}c^! Asian dollar market 亚洲美元市场
gwoe1:F:J Asian dollar rate 亚洲美元利率
y2jv84
M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
_O`p (6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h0tiWHw asked price 沽盘;喊价;索价;卖方报价
P R%)3 assessable income 应评税入息
)@NFV*@I assessable loss 应评税亏损
xsZG(Tz assessable profit 应评税利润
x77L"5g assessable value 应评税值
2/&=:,"t,B assessed profit 估定利润
pl`4&y%Me assessed value 经评估价值
&Hb%Q! ^Kb assessment 评税;评定;估价;评税单
"lh4Vg\7n assessment number 评税编号;估价编号
J=`
8 assessment of additional tax 补加税评税
tO M$'0u assessment of performance 业绩评估;实绩评价
;llPM`) Assessor 评税主任
J3eud}w asset price bubbles 资产价格泡沫
4z0gyCAC A asset-backed securities 具资产保证的证券
.l1x~( assets accretion 资产增值
?+t;\ assets and liabilities 资产与负债
ys9:";X;} assets betterment statement 资产递增表;资产改进表
>dl5^ assets lending 实物放款;有抵押贷款
F1#{(uW assets of the company passing on the death 死者去世时转移的公司资产
q`*.F#/4c assets pledged as security for liabilities 用作负债抵押的资产
|[?Otv assets portfolio 资产投资组合
ieZ$@3#&z assets price 资产价格
u#76w74 assets quality 资产质素
B$eM assets realization 资产变现
):$KM{X assets refinancing arrangement 资产再集资安排
{A0jkU assets securitization 资产证券化
J!uG/Us assets situated outside Hong Kong 在香港以外地方的资产
"ko*-FrQ assets stripping 削减资产;拆卖资产
[bhKL5l assets value 资产值
"iSY;y o assignee 承让人
^Ps! assignment 转让;转让书;转让契
FK^xZ?G assignment of interest 权益转让
FRQ.ix2 assignment of letters patent and trade mark 专利证书及商标转让
jY=y<R_oK assignment of property 物业转让;物业转让书
J&A1]T4d assignment right 转让权
Ib..X&N2 assignor 转让人
<?.eU<+O`S associate 有联系的人;有关连人士;相联者;合伙人;联系人
&
kC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/~NX<Ye& associate member 附属会员
/vSGmW-* associated body corporate 相联法人团体
`K{} associated company 相联公司;联属公司
1>Sfv|ZP, associated corporation 相联法团
)'+[,z ;s Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3``JrkPI 公认会计师公会〔英国〕
oco,sxT Association of Futures Exchange Brokers 香港期货经纪协会
N~!,
S;w Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t"VT['8 association of underwriters 承保人组织
_k@cs^ assumption of control 接管
$JY\q2 assurance 担保;保险;转易;转易书
]}L'jK
0 assurance of interest 权益的转易
T!c|O3m at 19XX price 按一九XX年价格计算
HMd?` at a discount 按赔价计算;按贴水价格计算;打折扣
]Y[N=G at a premium 按溢价计算;按升水价格计算
:nIMZRJ_!E at call 通知付款;按通知
h#YO;m2wd at constant market price 按固定市价计算
RTmp$lV at constant price 按固定价格计算
t\Vng0 at cost 按成本计算
)E9!m at current market price 按当时市价计算;按现时市价计算
2.v{W-D[ at current price 按当时价格计算;按现时价格计算
AU9C#;JD at factor cost 按要素成本计算;按生产要素成本计算
JvAXLT at money-of-the-day price 按付款当日价格计算
o +$v0vg%T at or better 按指定或较佳价位〔买卖指令〕
+f/
I>9G at par 按面值计算;平价
b}qfOgd5 at sight 见票即付
~J].~^[ at the close 按收市盘
#*iUZo at the opening 按开市盘
~0PzRS^o attestation 见证;见证条款
>$m<R& at-the-money option 平价期权
RL`E}:V attorney 受权人;受托代表人
FyEKqYl attornment 新拥有人承认书
B?j t?
attributable profit 可归属利润
BM!ZdoKrKt attributable share value 可归属股份价值
Y<T0yl? Auckland Stock Exchange 奥克兰证券交易所
</25J(( auction 拍卖
'yiv.<4 auctioneer 拍卖商
D6VdgU| audit 审计;核数
SJiQg-+<Uf Audit Commission 审计署
rj=as>6B Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c,1 G+. 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〕
}b2YX+/e$f audit review 帐目审查
+R*DE5dz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dj0%?g> audited account 审计帐目;经审计的帐目
9`f@"%h audited annual account 经审计的周年帐目
$FPq8$V audited balance sheet 经审计的资产负债表
zH1;h auditor 核数师;核数主任;审计师
kK75 (x auditor's certificate 核数师证明书;审计师证明书
}d.X2? auditor's report 核数师报告;审计师报告
YoKE=ln7 Aussie bond 澳元债券
i9ySD austerity budget 紧缩预算
B#g~c<4< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$z$^
yjL Australia All Ordinaries Index 澳洲所有普通股票指数
$@Vn+|
Ix Australian Dollar [AUD] 澳元
cSPQ
NYU: Australian Options Market 澳大利亚期权市场
FJ0I&FyWs Australian Securities Commission 澳洲证券事务监察委员会
Jr5S8c|" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
hV@ N-u^ Australian Stock Exchange 澳大利亚证券交易所
ZUI6VM Austrian Schilling [ATS] 奥地利先令
qx#M6\L! authentication 认证;鉴证
YrL(4 Nt8 authority to purchase 委托购买证;委购书
UBL{3s^" authorization 认可;核准;授权;授权书
0Md>-H;ZY authorization by direction 指示授权
_$UJ'W})/ authorization by instruction 指令授权
*}]# E$ authorization by warrant 令状授权
;.4y@?B authorization of unit trust 单位信托的认可
Z^'~iU-? authorized agent 指定代理人
T";evM66 authorized capital 法定资本
sK#)k\w> authorized clerk 出市员
Z
)c\B authorized dealer 认可交易商
UNDl&C2vz authorized financial institution 认可财务机构
p$,G`'l authorized fund 认可基金
}# s{." authorized fund house 获授权的基金公司;认可基金公司
Rw'}>?k] authorized institution 认可机构
8&EJ.CQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3k'Bje?9~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
N}#Rw2Vl authorized insurer 获授权保险人;获认可承保人
JU)^b
V_ authorized investment 特准投资项目
LuySa2, authorized person 获授权人
s~OcL 5 authorized representative 获授权代表
~ky;[ authorized share capital 法定股本
KJ+6Y9b1 automated quotation system 自动报价系统
6/<Hx@r ( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e 6mZ;y5_ 自动交易系统〔香港期货交易所有限公司〕
r|l?2 eO~ automatic adjustment mechanism 自动调整机制
\ ITd\)F%N automatic adjustment system 自动调整系统
ec; Automatic Clearing House 自动票据交换所
LcGKYl(\K automatic exchange rates accumulation system 自动化汇率累集系统
I0x)d` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,yC..aI automatic teller machine [ATM] 自动柜员机
@XJ7ff& autopay 自动转帐
}-fHS;/ available assets 可用资产
+c%jOl available fiscal reserve 现存财政储备
3t<a3"{9 available profit 可用利润
?pZ"7kkD Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
_;3, average 平均;平均数;海损
,ciX *F" average basic salary 平均基本薪金
Ue
\A , average consumer expenditure 平均消费开支;一般消费开支
cg {5\Vl average cost 平均成本
T^4 dHG-( average cost of land production 增辟土地平均成本
b>ZAkz)U+ average daily turnover 平均每日成交额
$1ovT8 average daily wage rate 平均每日工资率
f"Iui average expenditure pattern 平均开支模式
DinZZ average growth rate 平均增长率
Z}t;:yhR average net fixed assets 固定资产平均净值
C`r:jA<LC, average of relatives 相对价格平均数
81EEYf average price 平均价格
g?80>-!bF average propensity to consume 平均消费倾向;一般消费倾向
,a&,R*r@& average propensity to save 平均储蓄倾向;一般储蓄倾向
,marNG average rate 平均率
:,l16{^ average revenue 平均收入;平均收益
VEy]vr} average stock 平均库存;平均存货
:m`D average yearly rent 平均年租
t*= nI $ avoidance of double taxation 避免双重课税
>c_fUX={ avoidance of tax 避税