A:
[QUaC3l) A share A股;甲类股份
[~_)]"pU abatement of tax 减税;减扣免税额
dmA#v:$1 ABN AMRO Bank N.V. 荷兰银行
t^Z-0jH above-the-line expenditure 线上项目支出;经常预算支出
kA/4W^]Ws above-the-line receipt 线上项目收入;经常预算收入
pNUe|b+P ABSA Asia Limited 南非联合亚洲有限公司
b:B+x6M absolute change 绝对数值变更
4,EX2 absolute expenditure 实际开支
^Mvgm3hg absolute guideline figure 绝对准则数字
Ln+;HorZ] absolute interest 绝对权益
;Qn)~b~ absolute order of discharge 绝对破产解除令
Q rBb!.r absolute profit margin 绝对利润幅度
L;RHshTy absolute value 实值;绝对值
gpT~3c;l= absolutely vested interest 绝对既得权益
Z=R 6?jU*n absorbed cost 已吸收成本;已分摊成本
-A]-o absorption 吸收;分摊;合并
'`+8'3K~E absorption rate 吸收率;摊配率;分摊率
JsP<etX ACB Finance Limited 亚洲商业财务有限公司
~aBf. acceptable form of reciprocity 合理的互惠条件
(>49SOu;$\ acceptable rate 适当利率;适当汇率
]?S@g'Jd0Q acceptance agreement 承兑协议
O}s Mqh acceptance for honour 参加承兑
P*6h$T acceptor 承兑人;接受人;受票人
B<$(Nb5< acceptor for honour 参加承兑人
~cv322N accident insurance 意外保险
p C^=?!:U Accident Insurance Association of Hong Kong 香港意外保险公会
&c[ISc>N{ accident insurance scheme 意外保险计划
>;Ag7Ex accident year basis 意外年度基准
mP*Ct6628n accommodation 通融;贷款
M"\Iw'5$ accommodation bill 通融票据;空头票据
l"zwH accommodation party 汇票代发人
3QI. |;X account balance 帐户余额;帐户结余
*q&^tn b account book 帐簿
[_HY6gr account collected in advance 预收款项
+7\"^D account current book 往来帐簿
icK>| account of after-acquired property 事后取得的财产报告
J5!-<oJ/ account of defaulter 拖欠帐目
d%Ls'[Y^_0 account payable 应付帐款
6%^A6U account payee only [A/C payee only] 只可转帐;存入收款人帐户
3d`u!i?/ account receivable 应收帐款
2WK c;? account receivable report 应收帐款报表
C;3 account statement 结单;帐单;会计财务报表
v\lKY*@f account title 帐户名称;会计科目
8|L;y[v accountant's report 会计师报告
&j}:8Tst Accountant's Report Rules 会计师报告规则
[a_'pAH accounting and auditing procedure 会计与审计程序;会计与核数程序
'pnOHT Accounting Arrangements 《会计安排》
4iDqd accounting basis 会计基础
~2;\)/E\ accounting by Official Receiver 破产管理署署长呈交的帐目
Na>w~ Accounting Circular 《会计通告》
!aB~G}' accounting class 会计类别
B ({g|}|G+ accounting date 记帐日期;会计结算日期
;I9g;} accounting for money 款项核算
5<XWbGW Accounting Officer 会计主任
vw6>eT accounting period 会计报告期;会计期
kGmz1S}2 accounting policy 会计政策;会计方针
2kcDJ{( accounting practice 会计惯例
;e{e
?,[ accounting principle 会计准则
Q7#t#XM accounting record 会计记录
dsU'UG7L accounting report 会计报告
o<gK"P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q{|_"sfJ Accounting Society of China 中国会计学会
`mthzc3W accounting statement 会计报表
"+M0lGTB accounting system 会计制度;会计系统
|LRAb#F\ accounting transaction 会计事项;帐务交易
.~C%:bDnX7 accounting treatment 会计处理
EK&";(x2( accounting year 会计年度
a>Wr2gPko accretion 增值;添加
|%oI,d=ycv accrual 应计项目;应累算数目
:6:,s#av accrual basis 应计制;权责发生制
$0gGRCCG; accrual basis accounting 应计制会计;权责发生制会计
x1h&`QUP accrue 应累算;应计
R`J.vMT accrued benefit 应累算利益
2w}l!'ue accrued charges 应计费用
GG`j9"t4 accrued cumulative preference share dividend 应累算的累积优先股股息
_+j#.o> accrued expenses 应累算费用
iA<'i8$P accrued interest payable 应付利息;应计未付利息
R=<%! accrued interest receivable 应收利息;应计未收利息
4,08`5{ accrued right 累算权益
4T]A!
y{
accruing profit 应累算的利润
]!]B7|JFJ accumulated fiscal reserve 累积财政储备
)Ma/]eZ^I accumulated profit 累积利润;滚存溢利
'|<r[K accumulated reserve 累积储备
.}5qi;CA accumulation of surplus income 累积收益盈余
/}/GK|tj acquired assets 既得资产
BNgm+1?L acquisition 收购;购置;取得
F`La_]f?b\ acquisition cost 购置成本
|- <72$j acquisition expenses 购置费用
T`bUBrK6g` acquisition of 100% interest 收购全部股权
E{P94Phv acquisition of control 取得控制权
OdpHF~(Y/ acquisition of fixed assets 购置固定资产
7p-
RPC acquisition of shell “买壳”
-'F27]) acquisition price 收购价
,D'm#Fti act of God 天灾
.D;6
r4S acting partner 执事合伙人
9}_' active market 买卖活跃的市场;交投畅旺的市场;旺市
i;atYltEJ2 active partner 积极参与的合伙人
)HcLpoEi active trading 交投活跃
FTr'I82m( actual circulation 实际流通
`-JVz{z actual cost 实际成本
@+0dgkJ actual expenditure 实际开支;实际支出
-
~4na{6x actual income 实际入息;实际收入;实际收益
"Zy:q'`o actual market 现货市场
jK".iqx2L actual price 现货价;实际价格
_K&Hiz/' actual profit 实际利润
)~Gn7 actual quotation 实盘;实际价位;实际报价
h@z0 x4_]) actual year basis 按实际年度计算
%LM6=nt actuals 实货
PCHKH actuarial investigation 精算调查
5$$#d_Gj actuarial principle 精算原则
CG95ScrX actuarial report 精算师报告
J$PlI Actuarial Society of Hong Kong 香港精算学会
F9Af{*Jw?x actuarial valuation 精算师估值
4K\o2p?4 actuary 精算师
l,~`o$_ ad referendum agreement 暂定协议;有待覆核的协定
x]@z.Yj ad valorem duty 从价税;按值征税
Qea"49R ad valorem duty system 从价税制
9Z }<H/q ad valorem fee 从价费
t(dVd% ad valorem tariff 从价关税
/OYa1, additional allowance 额外免税额
6$0<&')Yb additional amount for unexpired risk 未过期风险的额外款额
OwEu S#- additional assessable profit 补加应评税利润
<5^m`F5 additional assessment 补加评税
PD^G$LT additional commitment 额外承担
Y9gw
('\w additional commitment vote 额外承担拨款
I:HrBhI)wP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4AKr.a0q additional dependent parent allowance 供养父母额外免税额
=j{tFxJ additional provision 额外拨款
Z\]{{;%4b7 additional stamp duty 附加印花税
)&O6d . additional tax 补加税罚款;补加税款
R(*t1R\ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
RO|8NC<oj adjudged bankrupt 被裁定破产
<W>A }}q adjudicated bankrupt 裁定破产人
V1,/qd_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
g*(z.
adjudication of bankruptcy 裁定破产;宣告破产
LuHRB}W adjudication of insolvency 裁定无力偿还债务
&2U%/JqY adjusted actual 经调整的实数;调整后的实数
WzoI0E` adjusted current assets 经调整的流动资产;调整后的流动资产
a#{"3Z2| adjusted figure 经调整的数字;调整后的数额
:b*7TJ\grN adjusted liabilities 经调整的负债;调整后的负债
:|$cG~'J adjusted loss 经调整的亏损;调整后的亏损
V2|By,. 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
{F2Rv adjusted profit 经调整的利润;调整后的利润
qpMcVJL adjusted surplus 经调整的盈余额;调整后的盈余额
f,F1k9-1! adjusted value 经调整的价值;调整后的价值
Mk0x#-F adjustment 调整;修订;理算〔保险〕
'6})L adjustment centre 调剂中心
ya{`gjIlW adjustment lag 调整过程的时间差距;调整时差
] jY^*o[ adjustment mechanism 调整机制
.k-6LR adjustment of loss 亏损调整
5eE\
X / adjustment process 调整过程;调整程序
kG{};Vm adjustment range 调整幅度
Y 9|!=T% administered exchange rate 受管制汇率
d:w/{m%# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
gS'7:UH, administration expenses 行政费用
>~Xe` }' administration fee 手续费;行政费
wViTMlq administration in bankruptcy 破产管理
M.6uWwzQR administration order 遗产管理令
?AD-n6 administrator 管理人;遗产管理人
0j;ZPqEf3 administrator of the estate 遗产管理人
(# mvDz admission of debt 债项承认书
E
N%{ $ admission of proof 接纳债权证明
;[UI]?A% advance 放贷款项;垫付款项;预支款项;预付款项
e[?,'Mp9 advance account 暂支帐目;预付款帐户
h]L.6G|hEN advance compensation 预付补偿金
BWQ`8 advance from shareholder 股东垫款
SMIDW}U2S advance pending reimbursement 预支以待日后付还
m [^)Q9o} advanced economy 先进经济体系
.d}yQ#5z advancement 预付;预付财产
4sntSlz)~k advances warrant 垫款令
7Mq{Py1 advancing 贷出
Il9xNVos# adverse balance 逆差
+uSp3gE" adverse exchange 逆汇
CQNMCYjg(R advertisement addressed to shareholders 在报章刊登的致股东通告
iLIb-d?!a& advice for collection 托收通知书
vPGUE`!D+ advice of drawing 提款通知书;汇票通知书
~nhO*bs}7{ advice of payment 付款通知
j~1K(=Ng Advisory Committee [Securities and Futures Commission]
}<X* :%#b 谘询委员会〔证券及期货事务监察委员会〕
?P-O4 Advisory Committee on Diversification 经济多元化谘询委员会
Sh1$AGm affidavit 誓章;遗产申报誓章
$ZGup"z) affidavit of no receipt 述明无收款的誓章
jrFPd affiliate 联号;联营公司;附属公司
/FE+WA}r affiliated company 附属公司;联号;联营公司
1;1;-4k7I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A$N%deb affordability 负担能力
l"A/6r!Dp African Development Bank [AfDB] 非洲开发银行
>\^oCbqF}~ after-acquired property 事后取得的财产
7%EIn9P after-hours dealing 市后交易
ZzNHEV after-tax profit 税后盈利;税后利润;税后溢利
qqe"hruFJ agency agreement 代理协议
.B-b51Uz agency expenses 代理机构的开支
$u.rO7) agency fee 代理费
Z^2SG_pD Agency Law 《代理法》
?4U4o<
agent 代理人;承销人
l^ay*H agent of company 公司代理人
vD9\i*\2 agent's fee 代理人费;经纪费
=1,!EkG aggregate 总计;总数;总体数字
ZP!.C&O aggregate amount 总款额;总额
3e;|KU aggregate assets and liabilities 总体资产与负债
/KWdIP# aggregate at constant price 按固定价格计算的总体数字
sZCK? aggregate demand 总需求
?wPTe^Qtv aggregate gross position 总持仓量
vR:#g;mnk aggregate limit 总限额
D.:`]W| aggregate of salaries tax 合计薪俸税
oA[`|
ji aggregate performance 总体表现;总体业绩
:0Jn`Ds4o aggregate supply 总体供应
gk 6R# aggregate surplus 总盈余
X4S|JT aggregate total 整体总额
t`E5bWG aggregate value 总值;合计价值
]o]`X$n aggregated basis 合计基准
JyTETf,y aggregated net chargeable income 合计应课税入息实额
Ewp2 1 aggregation 合并计算;合计;总和
B G\)B aggregation of incomes of husband and wife 夫妇入息合并计算
)K@D4sl aggregation of property 财产的总和
@,eo* agio 差价;贴水
"Ot%{&:2 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》
G gA:;f46 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
X!LiekU!D 《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》
WN{8gL&y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z(c
SM 《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》
PdVx&BL* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?i0+h7=6 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&4|]VOf agreement for a settlement 授产协议
hG.}>(VV agreement for assignment 转让协议
Q2Ey RFT agreement for sale 售卖协议;买卖协议
?OF$J|h agreement for sale and purchase 买卖协议
1="]'!2Is agreement for the payment of interest 支付利息协议
fqbeO 9x agreement for the repayment of money 还款协议
VnSO>O agreement of reinsurance 再保险协议
7F>]zrbK Agricultural Bank of China 中国农业银行
eA(\#+)X ` air passenger departure tax 飞机乘客离境税
Ncbe{}<md Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O0z-jZ,]) airport tax 机场税
NR(rr. alcohol duty 酒精税
]}].Aq alienation 让与;让渡;转让
@xBb|/I alimony 生活费;赡养费
9ThsR&h3 All Ordinaries Index [AOI] 所有普通股指数
QxE%C all risks 全险;综合险
ty~Sf-Pri All Sales Record for Stock Market 《股票市场成交报告》
-M6vg4gf Allied Capital Resources Limited 新联财务有限公司
EiC["M'} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5)S;R, allocation letter 拨款信件
A\rY~$Vr allocation of fund 分配款项;预留款项
D$)F
X(
allocation of profit 利润分配;溢利分配
"?6*W"N9 allocation warrant 拨款令
m`fdf>gWp allotment 分配;配股
9NVtvBA allotment notice 股份配售通知;配股通知
[ _xOz4`% allotment of shares 股份分配
q1 q~%+Jy allowable 可获宽免;免税的
nt|n[-} allowable business loss 可扣除的营业亏损
/];N 1 allowable expenses 可扣税的支出
u c!6?+0h allowance 免税额;津贴;备抵;准备金
,B/TqPP allowance for debts 债项的免税额
~h8k4eM allowance for depreciation by wear and tear 耗损折旧免税额
B&X)bGx8
allowance for funeral expenses 殡殓费的免税额
i: UN allowance for inflation 为通货膨胀而预留的款项;通胀准备金
UdkNb}L allowance for repairs and outgoings 修葺及支出方面的免税额
p%>!1_'( allowance to debtor 给债务人的津贴
~l'[P=R+8 alteration of capital 资本更改
/ zNVJhC alternate trustee 候补受托人
:/=P6b; amalgamation 合并
4IfkYM ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
w/o8R3F ambit of charges 征税范围;收费范围
9m>L\&\_e amended valuation 经修订的估值
Th%w-19,8 American Commodities Exchange 美国商品交易所
KS~Q[-F1P American Express Bank Limited 美国运通银行
&f 'Lll American Stock Exchange 美国证券交易所
hOLlZP+ amortization 摊销
._x"b5C amount due from banks 存放银行同业的款项
: ciwh amount due from banks abroad 存放海外银行同业的款项
-M]/Xv] amount due from holding companies 控股公司欠款
iWW!'u$+I` amount due from local banks 存放本港银行同业的款项
}.|a0N 5 amount due to banks 银行同业的存款
ZUB]qzmK amount due to banks abroad 海外银行同业的存款
?UflK amount due to holding companies 控股公司存款
!$iwU3~< amount due to local banks 本港银行同业的存款
Z%.Ld2Q{ amount due to outport banks 外埠银行同业的存款
x?{l<mc amount for note issue 发行纸币的款额
lxXF8c>U amount of bond 担保契据的款额
L67yL( d6a amount of consideration 代价款额
H/x9w[\+[ amount of contribution 供款数额
QrmGrRH amount of indebtedness 负债款额
L)|hjpQ amount of principal of the loan 贷款本金额
)06. dZq\ amount of rates chargeable 应征差饷数额
CWp>8@v amount of share capital 股本额
t9W* N\ amount of sums assured 承保款额
fF/;BSq' amount of variation 变动幅度
>/GYw"KK amount of vote 拨款数额
mrE>o! amount payable 应付款额
uKIR$n" amount receivable 应收款额
C\C*@9=&x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0""%@X]m analysis 分析
4yxf/X) ancillary risk 附属风险
cru&nH*O^ annual account 周年帐目;周年帐目报表;年度决算;年结
YL;*%XmAG annual accounting date 年结日期
=hh,yi annual allowance 每年免税额;年积金;年度津贴;年津
\@ZD.d# annual balance 年度余额
q,Nqv[va annual disposable income 每年可动用收入
GZ:1bV37% annual estimates 周年预算
='eQh\T) annual fee 年费
wjID*s[ annual general meeting 周年大会
9WoTo ,q annual growth rate 年增率;每年增长率
2+(SR.oGq annual long-term supplement 长期个案每年补助金
fEK%)Z:0 annual pensionable emolument 可供计算退休金的年薪
=1B;<aZH! annual report 年报
$Ovq}Rexc Annual Report on the Consumer Price Index 《消费物价指数年报》
:Z;kMrU annual return 周年报表;周年申报表;每年报税表格
"NSY=)fV Annual Return Rules 《周年报表规则》
p_g8d&]V annual review of consumer prices 每年消费物价回顾
P)=$0kR3 annual roll-forward basis 逐年延展方式
=snJ+yn! annual salary 年薪
!qs~j=;y3 annual statement 年度报表;年度决算表
G"yhu + Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
G\f:H%[5[ annuitant 年金受益人
r`0oI66B/ annuity 年金
![%:X)? annuity contract 年金合约
G8W^XD annuity on human life 人寿年金
BXl
Y V" antecedent debt 先前的债项
zq^eL=%: ante-dated cheque 倒填日期支票
4NFvX4 anticipated expenditure 预期开支
]ao%9:P; anticipated net profit 预期纯利
c_ 1. anticipated revenue 预期收入
;x{J45^
anti-inflation measure 反通货膨胀措施
8+_e= _3R anti-inflationary stance 反通货膨胀立场
` NvJ apparent deficit 表面赤字
[QT
H ~ apparent financial solvency 表面偿债能力
_32 o7}!x apparent partner 表面合伙人
!|
GD8i application for personal assessment 个人入息课税申请书
=WFG[~8 application of fund 资金应用
olDzmy(=W* application to release as liquidator and to destruct the books of accounts and documents
9qJ:h-?M 申请免除清盘人职务及毁灭帐簿与文件
&ujq6~# appointed actuary 委任精算师
)!`>Q|]}Zd appointed auditor 委任核数师;委任审计师
pEGHW; appointed trustee 委任的受托人
^zS|O]Tx appointer 委任人
~ln96*)M; apportioned pro rata 按比例分摊
P.t7_v> apportionment 分配;分摊
>RmL0d#B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c$%I^f}' apportionment formula 分摊方程式
6k\8ulHw apportionment of estate duty 遗产税的分摊
7LW%:0 appraisal 估价;评估
$xj>j appreciable growth 可观增长
%i9*2{e#~ appreciable impact 显着影响
1,G f;mcQ appreciable increase 可观增长
FVHR appreciation 增值;升值
6$$ku appreciation against other currencies 相对其他货币升值
a*@4W3;7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/{X2:g { appreciation tax 增值税
~c
GH+M@ appropriation 拨款;拨用;拨付
pXxpEv appropriation account 拨款帐目
9d,2d5Y Appropriation Bill 拨款法案
0R?LWm
j appropriation-in-aid system 补助拨款办法
,#=;V"~9 approved assets 核准资产
2`/p V0 approved basket stock 认可一篮子证券
nR$Q~` approved budget 核准预算
5./(n7d_ approved charitable donation 认可慈善捐款
Nj4^G ~_ approved charitable institution 认可慈善机构
PHn3f;I approved currency 核准货币;认可货币
|S VL%agZ approved estimates 核准预算
RT=(vq @ approved estimates of expenditure 核准开支预算
w8AHs/'r approved overseas insurer 核准海外保险人
F1zsGlObu} approved overseas trust company 核准海外信托公司
h)C`w'L approved pooled investment fund 核准汇集投资基金
OOX}S1lA approved provident fund scheme 认可公积金计划
Q pbzx/2h approved provision 核准拨款
Wp$'#HhB approved redeemable share 核准可赎回股份
3HmJixy approved regional stock 认可地区性证券
#v4q:&yKf approved retirement scheme 认可退休金计划
baM@HpMhM approved subordinated loan 核准附属贷款
o4pe>hn arbitrage 套戥;套汇;套利
6oLq2Z8uP arbitrageur 套戥者;套汇者
y{\K:
arbitrary amount 临时款项
ib)AC,LT arrangement 措施;安排;协定
!+I!J
s" arrears 欠款
P"mD73a arrears of pay 欠付薪酬
(
u}tUv3 arrears of revenue 逾期未收税款;逾期未收的帐项
tqe8:\1yK articles of association 组织章程;组织细则;组织章程细则
a)Ca:p Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
B mxBbg ascertainment of profit 确定利润
APu cA "Asia Clear" “亚洲结算系统”
yY42+%P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
|nj,]pA Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b6UD!tXp Asian Development Fund [ADF] 亚洲发展基金
|d8x55dk Asian dollar bond 亚洲美元债券
4 '6HX#J Asian dollar market 亚洲美元市场
U
ORoj )$I Asian dollar rate 亚洲美元利率
[P23.`G~J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<O?UC/$)7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H-.8{8 asked price 沽盘;喊价;索价;卖方报价
4#y assessable income 应评税入息
:vJ0Ypz-u assessable loss 应评税亏损
(>Tq assessable profit 应评税利润
!G3d5d2)C assessable value 应评税值
{m+(j (6- assessed profit 估定利润
o=VDO,eS assessed value 经评估价值
zcNv T assessment 评税;评定;估价;评税单
ta 66AEc9 assessment number 评税编号;估价编号
PxHHh{y%c assessment of additional tax 补加税评税
Os-sYaW assessment of performance 业绩评估;实绩评价
H|0GRjC Assessor 评税主任
AlRng&o~ asset price bubbles 资产价格泡沫
IvyBK]{| asset-backed securities 具资产保证的证券
`by\@xQ) assets accretion 资产增值
tZ]/?+1G assets and liabilities 资产与负债
}[OOkYF#r assets betterment statement 资产递增表;资产改进表
zLiFk<G@Xi assets lending 实物放款;有抵押贷款
7R=cxD& assets of the company passing on the death 死者去世时转移的公司资产
-?$Hr\ assets pledged as security for liabilities 用作负债抵押的资产
z!GLug*j` assets portfolio 资产投资组合
\L:;~L/ assets price 资产价格
<X_I` assets quality 资产质素
3o=K?eOdg assets realization 资产变现
pkL&j<{ assets refinancing arrangement 资产再集资安排
Yw\PmRL"p assets securitization 资产证券化
fc#zhp5bX assets situated outside Hong Kong 在香港以外地方的资产
,1+)qv#|i assets stripping 削减资产;拆卖资产
$fwv' assets value 资产值
2%Y]M%P assignee 承让人
KGsH3{r assignment 转让;转让书;转让契
5 5_#?vw assignment of interest 权益转让
`'{>2d%\g assignment of letters patent and trade mark 专利证书及商标转让
(0T6kD assignment of property 物业转让;物业转让书
VY5/C;0^h assignment right 转让权
KPOr8=Rc assignor 转让人
p=65L associate 有联系的人;有关连人士;相联者;合伙人;联系人
!Z'x h + Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
QM
}TPE associate member 附属会员
Ol~jq;75 associated body corporate 相联法人团体
jCMr[ G= associated company 相联公司;联属公司
Q~A25Jf. associated corporation 相联法团
2=TQU33# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Uva
b*9vX 公认会计师公会〔英国〕
(*Jcx:rH Association of Futures Exchange Brokers 香港期货经纪协会
i<*{Z~B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
sacaL4[_< association of underwriters 承保人组织
jz%%r Q( assumption of control 接管
i0%S6vmaS assurance 担保;保险;转易;转易书
7aJLC! assurance of interest 权益的转易
9o]h}Xc at 19XX price 按一九XX年价格计算
N{u4 at a discount 按赔价计算;按贴水价格计算;打折扣
lIg;>|'Z5& at a premium 按溢价计算;按升水价格计算
j~eYq at call 通知付款;按通知
6mnj!p]3 at constant market price 按固定市价计算
z;_fO>u: at constant price 按固定价格计算
D,rF?t>=S at cost 按成本计算
w34&m at current market price 按当时市价计算;按现时市价计算
^nYS@ at current price 按当时价格计算;按现时价格计算
",c(cYVW at factor cost 按要素成本计算;按生产要素成本计算
cboue
LEt at money-of-the-day price 按付款当日价格计算
H\\0V.}! at or better 按指定或较佳价位〔买卖指令〕
]e'Ol$3U9= at par 按面值计算;平价
"?Eh_Dw at sight 见票即付
s\6kXR at the close 按收市盘
.&AS-">Z at the opening 按开市盘
~L G). attestation 见证;见证条款
QGYO{S at-the-money option 平价期权
?X1vU0c
attorney 受权人;受托代表人
4|Dxyb>pS attornment 新拥有人承认书
][|)qQ%V attributable profit 可归属利润
O3JN?25s attributable share value 可归属股份价值
G] -$fz Auckland Stock Exchange 奥克兰证券交易所
w
a!g/\ auction 拍卖
5JE8/CbH auctioneer 拍卖商
pv.0!a/M audit 审计;核数
_y q"F#,* Audit Commission 审计署
30(O]@f~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3le/(=&1 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〕
2} ,|RQETy audit review 帐目审查
GoI3hp( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/;t42
g9w audited account 审计帐目;经审计的帐目
P#/k5]g audited annual account 经审计的周年帐目
#:{Bd8PS audited balance sheet 经审计的资产负债表
t>J 43 auditor 核数师;核数主任;审计师
ANNfL9:Jy auditor's certificate 核数师证明书;审计师证明书
OAu?F}O auditor's report 核数师报告;审计师报告
PK#; \Zw Aussie bond 澳元债券
_7(>0GY austerity budget 紧缩预算
aHosu=NK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bDa(@QJ- Australia All Ordinaries Index 澳洲所有普通股票指数
#{)=%5=c Australian Dollar [AUD] 澳元
=}Np0UP Australian Options Market 澳大利亚期权市场
)1%l$W Australian Securities Commission 澳洲证券事务监察委员会
>5{Z'UWxh Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lHBk&UN' Australian Stock Exchange 澳大利亚证券交易所
3;(6tWWLT Austrian Schilling [ATS] 奥地利先令
PpPg ~ix* authentication 认证;鉴证
)_P|_( authority to purchase 委托购买证;委购书
sgdxr!1?y authorization 认可;核准;授权;授权书
uV r6tb1 authorization by direction 指示授权
.0l0*~[ authorization by instruction 指令授权
^u zJu( authorization by warrant 令状授权
4^T@n$2N authorization of unit trust 单位信托的认可
S) /(~ authorized agent 指定代理人
Om%{fq& authorized capital 法定资本
LXr
yv;H authorized clerk 出市员
cXx?MF5 authorized dealer 认可交易商
^EGe%Fq*x] authorized financial institution 认可财务机构
P9~7GFas| authorized fund 认可基金
QMoh<[3qu
authorized fund house 获授权的基金公司;认可基金公司
bce>DLF authorized institution 认可机构
$;1#gq% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[:-Ltfr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pp$WM\r authorized insurer 获授权保险人;获认可承保人
RF/I*5 authorized investment 特准投资项目
+H5=zf2 authorized person 获授权人
gWm
-}Nb4 authorized representative 获授权代表
i1]*5;q authorized share capital 法定股本
V @A+d[ automated quotation system 自动报价系统
\2(Uqf#_ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`9a %vN 自动交易系统〔香港期货交易所有限公司〕
Fp>iwdjFg automatic adjustment mechanism 自动调整机制
h}&WBN automatic adjustment system 自动调整系统
\F;V69' Automatic Clearing House 自动票据交换所
,bh OIuep3 automatic exchange rates accumulation system 自动化汇率累集系统
fZK&h. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ezRhSN? automatic teller machine [ATM] 自动柜员机
-1Acprr autopay 自动转帐
pi)7R:i available assets 可用资产
OOy]:t4 / available fiscal reserve 现存财政储备
.
:Q[Z available profit 可用利润
i3~"qbU%z[ Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
[5
Mt,skC: average 平均;平均数;海损
HS3]8nJW average basic salary 平均基本薪金
H79XP. TtE average consumer expenditure 平均消费开支;一般消费开支
>U\,(VB average cost 平均成本
:_;9&[H9ha average cost of land production 增辟土地平均成本
kwRXNE(k]_ average daily turnover 平均每日成交额
tz&'!n}
average daily wage rate 平均每日工资率
S(kj"t*3 average expenditure pattern 平均开支模式
\.+.VK average growth rate 平均增长率
N|[P%WM3 average net fixed assets 固定资产平均净值
|7Fe~TC average of relatives 相对价格平均数
L&$ X\\Lv^ average price 平均价格
$\kqh$") average propensity to consume 平均消费倾向;一般消费倾向
u_[^gS7 average propensity to save 平均储蓄倾向;一般储蓄倾向
+]^6&MqO average rate 平均率
Pt~mpRlH average revenue 平均收入;平均收益
R7: >'*F average stock 平均库存;平均存货
f/t1@d! average yearly rent 平均年租
2P9gS[Ub avoidance of double taxation 避免双重课税
gqR?hZD avoidance of tax 避税