A:
a3 }V/MY A share A股;甲类股份
0OO[@Ht abatement of tax 减税;减扣免税额
"qgwuWbM ABN AMRO Bank N.V. 荷兰银行
p8'$@:M\ above-the-line expenditure 线上项目支出;经常预算支出
qur2t8gnxq above-the-line receipt 线上项目收入;经常预算收入
lie,A ABSA Asia Limited 南非联合亚洲有限公司
,zgz7 absolute change 绝对数值变更
,sitO y}ks absolute expenditure 实际开支
NgTB4I8P absolute guideline figure 绝对准则数字
+,,(8=5g absolute interest 绝对权益
/4T6Z[=s absolute order of discharge 绝对破产解除令
@ T^FOTW absolute profit margin 绝对利润幅度
T\9[PX< absolute value 实值;绝对值
tK;xW absolutely vested interest 绝对既得权益
~u&gU1} absorbed cost 已吸收成本;已分摊成本
{&+M.Xn absorption 吸收;分摊;合并
0`"oR3JY absorption rate 吸收率;摊配率;分摊率
;t0q
?9 ACB Finance Limited 亚洲商业财务有限公司
NVRzthg%c_ acceptable form of reciprocity 合理的互惠条件
^]sb=Amw acceptable rate 适当利率;适当汇率
e,|gr"$/ acceptance agreement 承兑协议
/3M8;>@u acceptance for honour 参加承兑
5n?P}kca) acceptor 承兑人;接受人;受票人
4x6n,:; acceptor for honour 参加承兑人
*QQeK#$s accident insurance 意外保险
/0}Z>iK Accident Insurance Association of Hong Kong 香港意外保险公会
uXc;!* accident insurance scheme 意外保险计划
*47/BLys< accident year basis 意外年度基准
G QYR`;> accommodation 通融;贷款
h^g0|p5 accommodation bill 通融票据;空头票据
j&X&&=
accommodation party 汇票代发人
^=eC1bQA account balance 帐户余额;帐户结余
u)<]Pb})r account book 帐簿
D% j GK account collected in advance 预收款项
G4'Ia$ account current book 往来帐簿
x`g,>>&C account of after-acquired property 事后取得的财产报告
~B|m"qY{i account of defaulter 拖欠帐目
OjhX:{"59 account payable 应付帐款
H^|TV]^;N account payee only [A/C payee only] 只可转帐;存入收款人帐户
B>nj{W<o account receivable 应收帐款
X$5 account receivable report 应收帐款报表
(
unmf,y account statement 结单;帐单;会计财务报表
/<) Vd account title 帐户名称;会计科目
KRL.TLgq) accountant's report 会计师报告
j{lurb)y Accountant's Report Rules 会计师报告规则
%M`48TW) accounting and auditing procedure 会计与审计程序;会计与核数程序
"}v.>L<P Accounting Arrangements 《会计安排》
5QiQDQT}5 accounting basis 会计基础
!'H$08Ql} accounting by Official Receiver 破产管理署署长呈交的帐目
hdDT'+ Accounting Circular 《会计通告》
'4uu@?!dVk accounting class 会计类别
i2Wvu3,D3- accounting date 记帐日期;会计结算日期
s|WwBT accounting for money 款项核算
Dnd; N/9 Accounting Officer 会计主任
;j%I1k%A accounting period 会计报告期;会计期
b$klm6nMvm accounting policy 会计政策;会计方针
k\[(;9sf. accounting practice 会计惯例
&IN%2c accounting principle 会计准则
Y'iI_cg accounting record 会计记录
}@q/.Ct! x accounting report 会计报告
o6vnl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
opa}z-7>^ Accounting Society of China 中国会计学会
MS\vrq'_ accounting statement 会计报表
?=9'?K/~a accounting system 会计制度;会计系统
4`i8m accounting transaction 会计事项;帐务交易
)I&.6l!#
accounting treatment 会计处理
n725hY6}<l accounting year 会计年度
+vy fhw4 accretion 增值;添加
FGi7KV=N accrual 应计项目;应累算数目
U5kKT.M accrual basis 应计制;权责发生制
['o ueOg accrual basis accounting 应计制会计;权责发生制会计
94-BcN accrue 应累算;应计
+4-T_m/W/ accrued benefit 应累算利益
U,P>P+\@ accrued charges 应计费用
Ms|c"?se accrued cumulative preference share dividend 应累算的累积优先股股息
Qn8xe, accrued expenses 应累算费用
I]C
Y>' accrued interest payable 应付利息;应计未付利息
XSC=qg$
accrued interest receivable 应收利息;应计未收利息
Z$/76 accrued right 累算权益
'TS_Am?o accruing profit 应累算的利润
iv >MIdIm accumulated fiscal reserve 累积财政储备
_;03R{e* accumulated profit 累积利润;滚存溢利
ZxNTuGOB: accumulated reserve 累积储备
5;}W=x^$a accumulation of surplus income 累积收益盈余
EQ273sdK acquired assets 既得资产
i*=~mO8E acquisition 收购;购置;取得
os{ iY acquisition cost 购置成本
ol"|?*3q acquisition expenses 购置费用
kY$EK]s acquisition of 100% interest 收购全部股权
~Fuq{e9` acquisition of control 取得控制权
XY| y1L 3[ acquisition of fixed assets 购置固定资产
44}5o acquisition of shell “买壳”
f7a4E+} acquisition price 收购价
gbuh04#~ act of God 天灾
Jx5`0? acting partner 执事合伙人
J> active market 买卖活跃的市场;交投畅旺的市场;旺市
YHEn{z7 active partner 积极参与的合伙人
i#V(oSx active trading 交投活跃
tq59w actual circulation 实际流通
s A,bR| actual cost 实际成本
bvtpqI QZ actual expenditure 实际开支;实际支出
&MSU<S?1 actual income 实际入息;实际收入;实际收益
lBbb7*Ljt< actual market 现货市场
}AS/^E actual price 现货价;实际价格
5z_d$.CIc actual profit 实际利润
5VV}w R actual quotation 实盘;实际价位;实际报价
0<%$lr actual year basis 按实际年度计算
g[G/If actuals 实货
^0.8-RT actuarial investigation 精算调查
7Jlkn=9e: actuarial principle 精算原则
a%r!55. actuarial report 精算师报告
BI:Cm/ > Actuarial Society of Hong Kong 香港精算学会
~Y x_ 3 actuarial valuation 精算师估值
,Iyc0 actuary 精算师
.j:,WF<"l5 ad referendum agreement 暂定协议;有待覆核的协定
FPY k`D ad valorem duty 从价税;按值征税
tkctwjD ad valorem duty system 从价税制
/Q3>w -h ad valorem fee 从价费
~W21%T+ ad valorem tariff 从价关税
-UkK$wP5 additional allowance 额外免税额
c;kU|_ additional amount for unexpired risk 未过期风险的额外款额
Y$L`
G additional assessable profit 补加应评税利润
X d+H()nR additional assessment 补加评税
vb=]00c additional commitment 额外承担
fi
HE`]0 additional commitment vote 额外承担拨款
K} CgFBk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ceG\Q2 additional dependent parent allowance 供养父母额外免税额
1(Is
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X_2N9$}, additional stamp duty 附加印花税
`Xos]L'w additional tax 补加税罚款;补加税款
)3CM9P'0 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
:XY%@n adjudged bankrupt 被裁定破产
a
Y)vi$;] adjudicated bankrupt 裁定破产人
OH>.N"IG adjudication fee 裁定费;评定印花税额手续费;评估契据费
,?yjsJd. adjudication of bankruptcy 裁定破产;宣告破产
f$>_>E adjudication of insolvency 裁定无力偿还债务
c= t4 gf adjusted actual 经调整的实数;调整后的实数
k\O<pG[U adjusted current assets 经调整的流动资产;调整后的流动资产
+1wEoU.l2 adjusted figure 经调整的数字;调整后的数额
*R+M#l9D` adjusted liabilities 经调整的负债;调整后的负债
<ci(5M adjusted loss 经调整的亏损;调整后的亏损
;:=j{,&dl[ 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;sTSGDG adjusted profit 经调整的利润;调整后的利润
vT#R>0@mi adjusted surplus 经调整的盈余额;调整后的盈余额
igQzL*X adjusted value 经调整的价值;调整后的价值
jP<6J( adjustment 调整;修订;理算〔保险〕
"=Z=SJ1D adjustment centre 调剂中心
gN}$$vS adjustment lag 调整过程的时间差距;调整时差
O h
e^{: adjustment mechanism 调整机制
FZgf"XM> adjustment of loss 亏损调整
;}6wj@8He adjustment process 调整过程;调整程序
QyA^9@iVs adjustment range 调整幅度
?xwi2<zz administered exchange rate 受管制汇率
BW;@Gq@N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iY`[dsT administration expenses 行政费用
(tA[] ne2 administration fee 手续费;行政费
gA=Pz[i)p administration in bankruptcy 破产管理
tfHr'Qy BC administration order 遗产管理令
<q'?[aKvR administrator 管理人;遗产管理人
Srw`vql{( administrator of the estate 遗产管理人
|34k;l]E admission of debt 债项承认书
Gu{1%bb#kL admission of proof 接纳债权证明
#.u&2eyqQ advance 放贷款项;垫付款项;预支款项;预付款项
I 8i|tQz advance account 暂支帐目;预付款帐户
B[mZQ&Gz`a advance compensation 预付补偿金
5q4wREh advance from shareholder 股东垫款
+9LzDH advance pending reimbursement 预支以待日后付还
j(I(0Yyh advanced economy 先进经济体系
%J6>Vc!ix= advancement 预付;预付财产
EiD41N advances warrant 垫款令
0<uL0FOT advancing 贷出
KYkS^v adverse balance 逆差
rk%pA-P2 adverse exchange 逆汇
%l%ad-V advertisement addressed to shareholders 在报章刊登的致股东通告
ih("`//nP advice for collection 托收通知书
Eva&FHRTY advice of drawing 提款通知书;汇票通知书
x%)oL:ue advice of payment 付款通知
&iD&C>;pf Advisory Committee [Securities and Futures Commission]
-^_^ByJe 谘询委员会〔证券及期货事务监察委员会〕
:
HU|BJ> Advisory Committee on Diversification 经济多元化谘询委员会
[2Y@O7;nI affidavit 誓章;遗产申报誓章
@sa_/LH!K affidavit of no receipt 述明无收款的誓章
TyO]|Q5 affiliate 联号;联营公司;附属公司
y z3=# affiliated company 附属公司;联号;联营公司
'xuxMav6m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w?_'sP{pd affordability 负担能力
fvta< African Development Bank [AfDB] 非洲开发银行
}x6)}sz7 after-acquired property 事后取得的财产
= <A0; after-hours dealing 市后交易
~Q^.7.-T after-tax profit 税后盈利;税后利润;税后溢利
hH$9GL{H agency agreement 代理协议
>8>s
K(S] agency expenses 代理机构的开支
Z!q$d/1 agency fee 代理费
.,VLQbtg Agency Law 《代理法》
`E;xI v| agent 代理人;承销人
`+."X1 agent of company 公司代理人
Q-iBK*-w agent's fee 代理人费;经纪费
I<W<;A aggregate 总计;总数;总体数字
k N* I_# aggregate amount 总款额;总额
?w'03lr% aggregate assets and liabilities 总体资产与负债
P7X3>5<;q aggregate at constant price 按固定价格计算的总体数字
Z9MU%*N aggregate demand 总需求
Le-t<6i-V# aggregate gross position 总持仓量
'o=DGm2H aggregate limit 总限额
',+Zqog92 aggregate of salaries tax 合计薪俸税
~mHrgxQ- aggregate performance 总体表现;总体业绩
0T@axQ[% aggregate supply 总体供应
z2R?GQ5 A aggregate surplus 总盈余
+i /4G.=* aggregate total 整体总额
Bvj aggregate value 总值;合计价值
U$@}!X aggregated basis 合计基准
c=-qbG0` aggregated net chargeable income 合计应课税入息实额
1"t9x. aggregation 合并计算;合计;总和
8YPX8d8u aggregation of incomes of husband and wife 夫妇入息合并计算
u>] )q7s aggregation of property 财产的总和
D0_CDdW%7 agio 差价;贴水
T#e|{ZCbq 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》
$BLd>gTzmv Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
giIPK& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
B$OV^iwxK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7^!iGhI]r 《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》
$PlMyLu7jc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
mWP&N#vwh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
L*rCUv ` agreement for a settlement 授产协议
~USyN'5lU7 agreement for assignment 转让协议
pL*aU=FjQ agreement for sale 售卖协议;买卖协议
@ I&k|\ agreement for sale and purchase 买卖协议
aU.!+e%_ agreement for the payment of interest 支付利息协议
H:Q4!< agreement for the repayment of money 还款协议
b!/-9{ agreement of reinsurance 再保险协议
44k8IYC*o Agricultural Bank of China 中国农业银行
@eESKg(, air passenger departure tax 飞机乘客离境税
t8lGC R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
UsCaO<A airport tax 机场税
{XC[Ia6jtL alcohol duty 酒精税
5]kv1nQ alienation 让与;让渡;转让
SY}"4=M?l alimony 生活费;赡养费
!X[7m All Ordinaries Index [AOI] 所有普通股指数
>C5u>@%9O all risks 全险;综合险
?5%o-hB| All Sales Record for Stock Market 《股票市场成交报告》
lG[j,MDs Allied Capital Resources Limited 新联财务有限公司
# xX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CLuQ=-[| allocation letter 拨款信件
oykb8~u}} allocation of fund 分配款项;预留款项
V1Gnr~GM allocation of profit 利润分配;溢利分配
}P\6}cK allocation warrant 拨款令
fgA-+y allotment 分配;配股
Bq-}BN?pz allotment notice 股份配售通知;配股通知
IF6-VFY:6 allotment of shares 股份分配
=?\%E[j allowable 可获宽免;免税的
`Hu2a]e9 allowable business loss 可扣除的营业亏损
4l>d^L allowable expenses 可扣税的支出
\lwLVe allowance 免税额;津贴;备抵;准备金
$:A80(#+ allowance for debts 债项的免税额
}YM[aq?6 allowance for depreciation by wear and tear 耗损折旧免税额
m G+=0Rn^ allowance for funeral expenses 殡殓费的免税额
"kVzN22 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
[e{W:7uFV allowance for repairs and outgoings 修葺及支出方面的免税额
ZhC,nbM allowance to debtor 给债务人的津贴
oDt{;S8|] alteration of capital 资本更改
rz%^l1@- alternate trustee 候补受托人
E>r7A5Uo amalgamation 合并
*l%&/\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&xt
GabNk ambit of charges 征税范围;收费范围
)4,U amended valuation 经修订的估值
-I;\9r+ American Commodities Exchange 美国商品交易所
p3T:Y_ American Express Bank Limited 美国运通银行
rJRg4Rog American Stock Exchange 美国证券交易所
##alzC amortization 摊销
v}IhO~`uEq amount due from banks 存放银行同业的款项
Otf{)f amount due from banks abroad 存放海外银行同业的款项
s5*HS3D amount due from holding companies 控股公司欠款
2,|;qFJY-@ amount due from local banks 存放本港银行同业的款项
`'pAiu amount due to banks 银行同业的存款
-]n%+,3L
amount due to banks abroad 海外银行同业的存款
{r5OtYmpR amount due to holding companies 控股公司存款
)dJx82"
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Zzb?Nbf amount due to outport banks 外埠银行同业的存款
bUYjmb2g) amount for note issue 发行纸币的款额
ekmWYQ
~ amount of bond 担保契据的款额
uK ,W amount of consideration 代价款额
:V_UJ3xf amount of contribution 供款数额
8 tIy"5 amount of indebtedness 负债款额
m4'jTC$ amount of principal of the loan 贷款本金额
Y;
to9Kv$ amount of rates chargeable 应征差饷数额
6V#EEb amount of share capital 股本额
<jM
{ <8- amount of sums assured 承保款额
2Je]dj4 amount of variation 变动幅度
_qo\E=E amount of vote 拨款数额
i1bmUKZ8'L amount payable 应付款额
#ZP;] W amount receivable 应收款额
|WOc0M[U Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Oi-%6&}J analysis 分析
[Q/kNK ancillary risk 附属风险
XBO(
*6"E annual account 周年帐目;周年帐目报表;年度决算;年结
t-<BRnxhE annual accounting date 年结日期
{lgiH+: annual allowance 每年免税额;年积金;年度津贴;年津
,]Xn9W annual balance 年度余额
o-;/x) annual disposable income 每年可动用收入
+F2X2e)g" annual estimates 周年预算
|y+_BZ5 annual fee 年费
x]3[0K5; annual general meeting 周年大会
]IzD` annual growth rate 年增率;每年增长率
K%Bz6 ~ annual long-term supplement 长期个案每年补助金
V\l@_%D[(v annual pensionable emolument 可供计算退休金的年薪
`82Dm!V annual report 年报
Wu8^Z Z{ Annual Report on the Consumer Price Index 《消费物价指数年报》
]e+&Pxw]e annual return 周年报表;周年申报表;每年报税表格
$q.}eb0 Annual Return Rules 《周年报表规则》
QBN\wL8g annual review of consumer prices 每年消费物价回顾
v53|)]V annual roll-forward basis 逐年延展方式
JZ&_1~Z= annual salary 年薪
?zbW z=nq annual statement 年度报表;年度决算表
wkV'']= Xg Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
BL"7_phM, annuitant 年金受益人
Ed2A\S6tl annuity 年金
uv^x annuity contract 年金合约
HIC!:| annuity on human life 人寿年金
|k,-]c;6 antecedent debt 先前的债项
)+w1nw|m ante-dated cheque 倒填日期支票
DVJn;X^T: anticipated expenditure 预期开支
1i'y0]f anticipated net profit 预期纯利
1uB$@a\ anticipated revenue 预期收入
k,f/9e+# anti-inflation measure 反通货膨胀措施
nr,Z0 anti-inflationary stance 反通货膨胀立场
ErQ6a%~, apparent deficit 表面赤字
UP%6s:>: apparent financial solvency 表面偿债能力
"^;h' apparent partner 表面合伙人
;-;lM6zP application for personal assessment 个人入息课税申请书
5O
Y5b8 application of fund 资金应用
IOY7w"|LW application to release as liquidator and to destruct the books of accounts and documents
~!cxRd5;F 申请免除清盘人职务及毁灭帐簿与文件
()F{kM8 appointed actuary 委任精算师
%H,s~IU appointed auditor 委任核数师;委任审计师
{8`$~c appointed trustee 委任的受托人
5Dz$_2oM3 appointer 委任人
6 . )Xeb" apportioned pro rata 按比例分摊
$ ]#WC\Hv apportionment 分配;分摊
AQT_s9"0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g|7o1{ apportionment formula 分摊方程式
Jmi,;Af'/ apportionment of estate duty 遗产税的分摊
{<Gp5j appraisal 估价;评估
P".IW.^kk~ appreciable growth 可观增长
g.vE%zKL appreciable impact 显着影响
PLMC<4$s appreciable increase 可观增长
,]W|"NUI appreciation 增值;升值
ws^Ne30 R appreciation against other currencies 相对其他货币升值
pRL:,q\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%Ta"H3ZW appreciation tax 增值税
~(kqq#=s appropriation 拨款;拨用;拨付
8&|
o appropriation account 拨款帐目
js@L%1r#L Appropriation Bill 拨款法案
"J=Cy@SSa appropriation-in-aid system 补助拨款办法
1EEcNtpub] approved assets 核准资产
WvSm!W approved basket stock 认可一篮子证券
f5FEHyj| approved budget 核准预算
^2+Vt=* approved charitable donation 认可慈善捐款
" QiR approved charitable institution 认可慈善机构
a.}#nSYP approved currency 核准货币;认可货币
%A=/(%T> approved estimates 核准预算
O=(F46 M approved estimates of expenditure 核准开支预算
i/1$uQ approved overseas insurer 核准海外保险人
J{Kw@_ypP approved overseas trust company 核准海外信托公司
jy?*` q1] approved pooled investment fund 核准汇集投资基金
RLB"}&SF] approved provident fund scheme 认可公积金计划
wCruj`$ approved provision 核准拨款
C&MqH.K approved redeemable share 核准可赎回股份
J ~3m7 approved regional stock 认可地区性证券
/bB4ec8! approved retirement scheme 认可退休金计划
1BZ##xV*:G approved subordinated loan 核准附属贷款
s(3HZ>qx; arbitrage 套戥;套汇;套利
10*Tk 8 arbitrageur 套戥者;套汇者
, 6X;YY arbitrary amount 临时款项
Opc szq5n arrangement 措施;安排;协定
5~@-LXqL arrears 欠款
jS##zC arrears of pay 欠付薪酬
K4<"XF1A: arrears of revenue 逾期未收税款;逾期未收的帐项
+KIz#uqF8Z articles of association 组织章程;组织细则;组织章程细则
YRX^fZ-b Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
/}8Au$nA ascertainment of profit 确定利润
:VZS7$5 "Asia Clear" “亚洲结算系统”
8X"4RyNSn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-oyA5Yx0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&l1t5 ! Asian Development Fund [ADF] 亚洲发展基金
=-fM2oiI: Asian dollar bond 亚洲美元债券
&zX W Asian dollar market 亚洲美元市场
S3Gr}N Asian dollar rate 亚洲美元利率
vu\W5M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ocZ}RI#Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K6p\ >J asked price 沽盘;喊价;索价;卖方报价
B?=R= p assessable income 应评税入息
1bCE~,tD assessable loss 应评税亏损
if|5v^/ assessable profit 应评税利润
~^Cx->l assessable value 应评税值
i~]60M> assessed profit 估定利润
*pa hZiO assessed value 经评估价值
}
u;{38~ assessment 评税;评定;估价;评税单
z@~H{glo assessment number 评税编号;估价编号
`+n#CWZ"Y assessment of additional tax 补加税评税
18rV Acj assessment of performance 业绩评估;实绩评价
mB_?N $K Assessor 评税主任
XKky-LeJ asset price bubbles 资产价格泡沫
[#uhMn^ asset-backed securities 具资产保证的证券
}={@_g# assets accretion 资产增值
p7Wt(A assets and liabilities 资产与负债
z.-yL,Rc`- assets betterment statement 资产递增表;资产改进表
!?JZ^/u assets lending 实物放款;有抵押贷款
,W)DQwAg assets of the company passing on the death 死者去世时转移的公司资产
K-TsSW$} assets pledged as security for liabilities 用作负债抵押的资产
3Jizv,? assets portfolio 资产投资组合
)
~=pt&+ assets price 资产价格
by
@q g: assets quality 资产质素
V_J0I*Qa4 assets realization 资产变现
O^8ZnN_+ assets refinancing arrangement 资产再集资安排
{TNORbZz assets securitization 资产证券化
$TXiWW+ assets situated outside Hong Kong 在香港以外地方的资产
l}L81t7f assets stripping 削减资产;拆卖资产
O00;0w u assets value 资产值
-fA =&$V assignee 承让人
P".}Y[GD assignment 转让;转让书;转让契
5`p9Xo>)yW assignment of interest 权益转让
qG;tD>jy assignment of letters patent and trade mark 专利证书及商标转让
,:(s=JN+ assignment of property 物业转让;物业转让书
ZEI)U,
I. assignment right 转让权
0o>C,
` assignor 转让人
]?VVwft associate 有联系的人;有关连人士;相联者;合伙人;联系人
"ZGP,=?y2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
59)w+AW associate member 附属会员
VNWB$mM.2 associated body corporate 相联法人团体
p\=T#lb associated company 相联公司;联属公司
-8qCCV&1i associated corporation 相联法团
B3ItZojAuw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
=_-u;w1D 公认会计师公会〔英国〕
L&kCI`Tb Association of Futures Exchange Brokers 香港期货经纪协会
;"Gy5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fVn4=d6X association of underwriters 承保人组织
LMoZI0)x assumption of control 接管
DK?aFSf\ assurance 担保;保险;转易;转易书
F0_w9"3E~ assurance of interest 权益的转易
kMVr[q,MEq at 19XX price 按一九XX年价格计算
?]D&D:Z?I at a discount 按赔价计算;按贴水价格计算;打折扣
y-+W at a premium 按溢价计算;按升水价格计算
hb;CpA at call 通知付款;按通知
KUU{X~w at constant market price 按固定市价计算
qa^cJ1@ at constant price 按固定价格计算
jaEe$2F2 at cost 按成本计算
]\^O(BzB at current market price 按当时市价计算;按现时市价计算
As46:<!2 at current price 按当时价格计算;按现时价格计算
L/jaUt[, at factor cost 按要素成本计算;按生产要素成本计算
CPy>sV3Ru0 at money-of-the-day price 按付款当日价格计算
tNFw1& at or better 按指定或较佳价位〔买卖指令〕
6Pl|FIJF at par 按面值计算;平价
PI*@.kqR- at sight 见票即付
Aeh# at the close 按收市盘
4q] 6[/ at the opening 按开市盘
."ZG0Zg attestation 见证;见证条款
Xsa8YP9 at-the-money option 平价期权
imif[n+]}d attorney 受权人;受托代表人
b_ TI_ attornment 新拥有人承认书
f\oW<2k]~ attributable profit 可归属利润
eAW)|=2 attributable share value 可归属股份价值
op`9(=DJ] Auckland Stock Exchange 奥克兰证券交易所
y]yl7g =~ auction 拍卖
Sa<(F[p` auctioneer 拍卖商
19[o XyFI audit 审计;核数
m["e7>9G Audit Commission 审计署
28M^F~0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_~tF2`,Y_p 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
x(Uv>k~i} audit review 帐目审查
/m>SEo\{C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UxB3/!<5g3 audited account 审计帐目;经审计的帐目
XySkm2y audited annual account 经审计的周年帐目
c1i[1x% audited balance sheet 经审计的资产负债表
Ki:t!vAO auditor 核数师;核数主任;审计师
]qZj@0#7n auditor's certificate 核数师证明书;审计师证明书
z^*g2J, auditor's report 核数师报告;审计师报告
0FL'8!e< Aussie bond 澳元债券
<#"_Qgdix austerity budget 紧缩预算
*1-0s*T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1NZpd'$c Australia All Ordinaries Index 澳洲所有普通股票指数
*C|*{! Australian Dollar [AUD] 澳元
Q~Nq5[ Australian Options Market 澳大利亚期权市场
n(LO`{ Australian Securities Commission 澳洲证券事务监察委员会
'S74Ys=-0 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ro?.w Australian Stock Exchange 澳大利亚证券交易所
!Q_Kil.9 Austrian Schilling [ATS] 奥地利先令
|;aZi?Ek[ authentication 认证;鉴证
BOdlz#&s authority to purchase 委托购买证;委购书
cs: ?Wq ^ authorization 认可;核准;授权;授权书
CNWA!1n^Hy authorization by direction 指示授权
^H&`e"|R9 authorization by instruction 指令授权
R$eEW"] authorization by warrant 令状授权
E3CwA8)k authorization of unit trust 单位信托的认可
x>J(3I5_b authorized agent 指定代理人
O
~[[JAi[ authorized capital 法定资本
MQ'=qR authorized clerk 出市员
olHmRJ authorized dealer 认可交易商
1p-<F3; authorized financial institution 认可财务机构
VYH
$em6 authorized fund 认可基金
PyQ\O* authorized fund house 获授权的基金公司;认可基金公司
%bG\ authorized institution 认可机构
#>z !ns authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@y
eAM7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
),%@X authorized insurer 获授权保险人;获认可承保人
}1a(*s,s-^ authorized investment 特准投资项目
:[C|3KKe" authorized person 获授权人
85:mh\@-G authorized representative 获授权代表
(%4O\s#l authorized share capital 法定股本
`I(5Aj" automated quotation system 自动报价系统
2KNs,4X@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sQO>1bh 自动交易系统〔香港期货交易所有限公司〕
<07~EP automatic adjustment mechanism 自动调整机制
M1K[6V! automatic adjustment system 自动调整系统
]QF*\2b-I2 Automatic Clearing House 自动票据交换所
yONX?cS automatic exchange rates accumulation system 自动化汇率累集系统
~[0^{$rrWs Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xv_Z$&9e>l automatic teller machine [ATM] 自动柜员机
2bOFH6g autopay 自动转帐
lt{"N'Gw6 available assets 可用资产
p'=XW#2 > available fiscal reserve 现存财政储备
oK2j PP available profit 可用利润
[XD3}'Aa Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
2&2t8.< average 平均;平均数;海损
8HDI] average basic salary 平均基本薪金
t#nRa Pzp average consumer expenditure 平均消费开支;一般消费开支
odTIz{9qG average cost 平均成本
9y;zk$O8 average cost of land production 增辟土地平均成本
Ka8Bed3 average daily turnover 平均每日成交额
%p^`,b} average daily wage rate 平均每日工资率
e @|uG % average expenditure pattern 平均开支模式
b2hXFwPe average growth rate 平均增长率
G=m18Bv{ average net fixed assets 固定资产平均净值
E~`<n]{G-C average of relatives 相对价格平均数
3/CKy##r%] average price 平均价格
e Y(JU5{ average propensity to consume 平均消费倾向;一般消费倾向
+QEiY~i average propensity to save 平均储蓄倾向;一般储蓄倾向
35~1$uRA average rate 平均率
Mu$"fYKf" average revenue 平均收入;平均收益
9-Xr average stock 平均库存;平均存货
nOU.=N
v` average yearly rent 平均年租
y~py+:_ avoidance of double taxation 避免双重课税
8/W2;>?wKc avoidance of tax 避税