A:
/VEK<.,aMv A share A股;甲类股份
-#4QY70H t abatement of tax 减税;减扣免税额
}[c.OJ:
ABN AMRO Bank N.V. 荷兰银行
ZhRdml4U2 above-the-line expenditure 线上项目支出;经常预算支出
iM1E**WCtv above-the-line receipt 线上项目收入;经常预算收入
f*xv#G ABSA Asia Limited 南非联合亚洲有限公司
KT(v'KE 1 absolute change 绝对数值变更
w4Hq|N1-Y absolute expenditure 实际开支
C*RPSk absolute guideline figure 绝对准则数字
e `JWY9% absolute interest 绝对权益
[ gR,nJH. absolute order of discharge 绝对破产解除令
eMn'z]M&] absolute profit margin 绝对利润幅度
PN J&{4wY absolute value 实值;绝对值
HHgv,bC! absolutely vested interest 绝对既得权益
}=gD,]2x8 absorbed cost 已吸收成本;已分摊成本
spQr1hx< absorption 吸收;分摊;合并
qJtLJ<=1 absorption rate 吸收率;摊配率;分摊率
{{pN7Z
ACB Finance Limited 亚洲商业财务有限公司
y=
8SD7P' acceptable form of reciprocity 合理的互惠条件
IY!8j$'| acceptable rate 适当利率;适当汇率
5D7k[+6 acceptance agreement 承兑协议
nsq7dhq acceptance for honour 参加承兑
T^$`Z. acceptor 承兑人;接受人;受票人
W"t^t|H'~ acceptor for honour 参加承兑人
b>#dMRK accident insurance 意外保险
;/ |tU
o$ Accident Insurance Association of Hong Kong 香港意外保险公会
psiuoYf accident insurance scheme 意外保险计划
heWQPM|s accident year basis 意外年度基准
Ix(,gDN accommodation 通融;贷款
Ne3YhCC> accommodation bill 通融票据;空头票据
tK# /S+l accommodation party 汇票代发人
'4M; ;sKW account balance 帐户余额;帐户结余
WD kE
5 account book 帐簿
i>-#QKqJ account collected in advance 预收款项
.>}Z3jUrf account current book 往来帐簿
8y[Rwa account of after-acquired property 事后取得的财产报告
bl10kI:F account of defaulter 拖欠帐目
?y"M># account payable 应付帐款
`q | )_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
hc9ON&L\> account receivable 应收帐款
jWvi%Iqi account receivable report 应收帐款报表
xd"+ &YT account statement 结单;帐单;会计财务报表
u2fp~.'P account title 帐户名称;会计科目
?V~vP%1 accountant's report 会计师报告
+RiI5.$=Z Accountant's Report Rules 会计师报告规则
$i!r> .Jo accounting and auditing procedure 会计与审计程序;会计与核数程序
S$40nM Accounting Arrangements 《会计安排》
7dE.\#6r accounting basis 会计基础
![I|hB accounting by Official Receiver 破产管理署署长呈交的帐目
Dwr" - Accounting Circular 《会计通告》
OP=-fX|*Q accounting class 会计类别
i;Kax4k accounting date 记帐日期;会计结算日期
nq+6ipx accounting for money 款项核算
=E(ed,gH8 Accounting Officer 会计主任
oS Ybx:2wo accounting period 会计报告期;会计期
JIYzk]Tj accounting policy 会计政策;会计方针
68<W6z accounting practice 会计惯例
_sL;E<)y( accounting principle 会计准则
U(OkTJxv+ accounting record 会计记录
tt6GtYrC 1 accounting report 会计报告
+nB0O/m'U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RHbbj}B Accounting Society of China 中国会计学会
;v.J
D7 accounting statement 会计报表
r%$\Na'' accounting system 会计制度;会计系统
#3RElI accounting transaction 会计事项;帐务交易
(WY9EJ<s, accounting treatment 会计处理
v:w^$]4 accounting year 会计年度
'0o^T 7C accretion 增值;添加
=@hCc accrual 应计项目;应累算数目
PJ<qqA`! accrual basis 应计制;权责发生制
}1CvbB%,A accrual basis accounting 应计制会计;权责发生制会计
)1GJ^h$l accrue 应累算;应计
!\Cu J5U accrued benefit 应累算利益
0pH$MkQ accrued charges 应计费用
@~5Fcfmm accrued cumulative preference share dividend 应累算的累积优先股股息
_^ n>kLd$ accrued expenses 应累算费用
MJH>rsTQ accrued interest payable 应付利息;应计未付利息
^Q+z^zlC accrued interest receivable 应收利息;应计未收利息
|942#rM accrued right 累算权益
Z0XQ|gkH accruing profit 应累算的利润
<y7Hy&&y- accumulated fiscal reserve 累积财政储备
-H|!KnR accumulated profit 累积利润;滚存溢利
YV>&v.x0; accumulated reserve 累积储备
d@b2XCh<K accumulation of surplus income 累积收益盈余
eE;j#2SEO acquired assets 既得资产
%503<j acquisition 收购;购置;取得
B
T
{cTj0W acquisition cost 购置成本
_~P&8 acquisition expenses 购置费用
hKnV=Ha( acquisition of 100% interest 收购全部股权
!tx.2m*5 acquisition of control 取得控制权
JP^x]t: acquisition of fixed assets 购置固定资产
q& KNK acquisition of shell “买壳”
W?ghG acquisition price 收购价
O9ro{ k act of God 天灾
Pj BBXI1i acting partner 执事合伙人
m0^~VK | active market 买卖活跃的市场;交投畅旺的市场;旺市
C58B(Ndo active partner 积极参与的合伙人
u{D]Kc?n active trading 交投活跃
uFlf#t
= actual circulation 实际流通
:C0)[L actual cost 实际成本
yB{1&S5C actual expenditure 实际开支;实际支出
&arJe!K actual income 实际入息;实际收入;实际收益
gnb+i` actual market 现货市场
_,e4?grP# actual price 现货价;实际价格
Z}SqiT actual profit 实际利润
o,0
Z^"| actual quotation 实盘;实际价位;实际报价
R'atg
9 actual year basis 按实际年度计算
fI=p^k: actuals 实货
*UG?I|l|I actuarial investigation 精算调查
$kkL)O*"] actuarial principle 精算原则
NH=@[t)P, actuarial report 精算师报告
iex]J@=e Actuarial Society of Hong Kong 香港精算学会
{FILt3f; actuarial valuation 精算师估值
*{p:C actuary 精算师
N6A| ad referendum agreement 暂定协议;有待覆核的协定
xnw' &E ad valorem duty 从价税;按值征税
(VHPcoL ad valorem duty system 从价税制
Q?`s4P)14o ad valorem fee 从价费
D})12qB;u9 ad valorem tariff 从价关税
(b"q(:5oX additional allowance 额外免税额
43rV> W, additional amount for unexpired risk 未过期风险的额外款额
ol
{N^fiK additional assessable profit 补加应评税利润
k!6m'}v additional assessment 补加评税
]j$(so" additional commitment 额外承担
mGF)Ot R additional commitment vote 额外承担拨款
h^14/L=| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qc3,/JO1 additional dependent parent allowance 供养父母额外免税额
@ @(O##(7 additional provision 额外拨款
T5:xia>8O additional stamp duty 附加印花税
7pnlS*E. additional tax 补加税罚款;补加税款
@2_E9{ T Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
L(1} PZ adjudged bankrupt 被裁定破产
K]dR%j adjudicated bankrupt 裁定破产人
:TV`uUE adjudication fee 裁定费;评定印花税额手续费;评估契据费
LA/Qm/T adjudication of bankruptcy 裁定破产;宣告破产
QXy=| adjudication of insolvency 裁定无力偿还债务
~9;udBfwF adjusted actual 经调整的实数;调整后的实数
tk:G6Bkid adjusted current assets 经调整的流动资产;调整后的流动资产
Bcb
'4*: adjusted figure 经调整的数字;调整后的数额
XCXX(8To0= adjusted liabilities 经调整的负债;调整后的负债
"zqa:D26 adjusted loss 经调整的亏损;调整后的亏损
[l<&eI&ln 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
KhL%ov adjusted profit 经调整的利润;调整后的利润
1jPh0?BY adjusted surplus 经调整的盈余额;调整后的盈余额
l=$?#^^ / adjusted value 经调整的价值;调整后的价值
Wk!<P"
nHd adjustment 调整;修订;理算〔保险〕
?@6Zv$vZ adjustment centre 调剂中心
'coY`B; 8 adjustment lag 调整过程的时间差距;调整时差
3RFU adjustment mechanism 调整机制
53bVhPGv adjustment of loss 亏损调整
giesof adjustment process 调整过程;调整程序
G)o:R iq adjustment range 调整幅度
5EECr
\* administered exchange rate 受管制汇率
P{StF`>Y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w:R#F(
'B administration expenses 行政费用
FNo.#Z5+b administration fee 手续费;行政费
z;N`jqo administration in bankruptcy 破产管理
5as5{"l administration order 遗产管理令
'cc{sjG administrator 管理人;遗产管理人
Np$ue
}yr administrator of the estate 遗产管理人
l2Rnyb<;; admission of debt 债项承认书
it-2]Nw admission of proof 接纳债权证明
E!L_"GW advance 放贷款项;垫付款项;预支款项;预付款项
J5xZLv advance account 暂支帐目;预付款帐户
T~g`;Q%i advance compensation 预付补偿金
-"#jRP]# advance from shareholder 股东垫款
_U^G*EqL* advance pending reimbursement 预支以待日后付还
vCOtED*< advanced economy 先进经济体系
2gEF$?+q? advancement 预付;预付财产
K&T.~2'> advances warrant 垫款令
,,ML^ey advancing 贷出
_C|j"f/} adverse balance 逆差
KYz@H#M adverse exchange 逆汇
g{kjd2 advertisement addressed to shareholders 在报章刊登的致股东通告
7fl{<uf advice for collection 托收通知书
s={IKU&m[ advice of drawing 提款通知书;汇票通知书
e:T9f(' advice of payment 付款通知
4|4[3Ye7u: Advisory Committee [Securities and Futures Commission]
@_ UI;*V 谘询委员会〔证券及期货事务监察委员会〕
@`iz0DPG?Y Advisory Committee on Diversification 经济多元化谘询委员会
jTW8mWNk] affidavit 誓章;遗产申报誓章
_({wJ$aYC affidavit of no receipt 述明无收款的誓章
# 00?]6`z affiliate 联号;联营公司;附属公司
{V8uk$ affiliated company 附属公司;联号;联营公司
u?'J1\z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p$*P@qm affordability 负担能力
~I~lb/ African Development Bank [AfDB] 非洲开发银行
F9A5}/\ after-acquired property 事后取得的财产
=&DuQvN, after-hours dealing 市后交易
PM&NY8|Zy after-tax profit 税后盈利;税后利润;税后溢利
^_W] @m2 agency agreement 代理协议
j^h:*rw agency expenses 代理机构的开支
{*<%6? agency fee 代理费
82 o|(pw Agency Law 《代理法》
sN MF(TY agent 代理人;承销人
-e0?1.A$ agent of company 公司代理人
WKwYSbs( agent's fee 代理人费;经纪费
3|EAOoWnK aggregate 总计;总数;总体数字
h&~9?B aggregate amount 总款额;总额
2~V"[26t aggregate assets and liabilities 总体资产与负债
6(ER$ aggregate at constant price 按固定价格计算的总体数字
k(@W
z>aCv aggregate demand 总需求
]a[2QQ+g aggregate gross position 总持仓量
J\J3'u aggregate limit 总限额
P=s3&NDD aggregate of salaries tax 合计薪俸税
u0qTP] aggregate performance 总体表现;总体业绩
] 8<`&~a aggregate supply 总体供应
ZQ-6n1O aggregate surplus 总盈余
x<.(fRv aggregate total 整体总额
:X}Ie P aggregate value 总值;合计价值
0+.<BOcW5 aggregated basis 合计基准
Xc~BHEp aggregated net chargeable income 合计应课税入息实额
5Y@Hb!5D aggregation 合并计算;合计;总和
O]@s`w aggregation of incomes of husband and wife 夫妇入息合并计算
IfY?P(P aggregation of property 财产的总和
o5m]Gqa agio 差价;贴水
P5GV9SA 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》
Rh)%; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{Eqx'j 《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》
Mh{;1$j# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
i8%@4U/ J 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
sI{?4k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:%+9y @% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q9;VSF) agreement for a settlement 授产协议
qt4%=E;[ agreement for assignment 转让协议
,4;'s agreement for sale 售卖协议;买卖协议
B$S@xD $ agreement for sale and purchase 买卖协议
~~Rq$'q} agreement for the payment of interest 支付利息协议
|Nadk(} agreement for the repayment of money 还款协议
[/<kPi agreement of reinsurance 再保险协议
<)Y jVGG Agricultural Bank of China 中国农业银行
<Ynrw4[)t air passenger departure tax 飞机乘客离境税
~n(LBA Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^
q3H airport tax 机场税
ZoCk]hk alcohol duty 酒精税
+6^hp-G7 alienation 让与;让渡;转让
6 B7F alimony 生活费;赡养费
mXyg\5 All Ordinaries Index [AOI] 所有普通股指数
q%,y66pFr all risks 全险;综合险
!Y/S 2J All Sales Record for Stock Market 《股票市场成交报告》
APCE}%1U Allied Capital Resources Limited 新联财务有限公司
=-qYp0sVP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$if(n|| allocation letter 拨款信件
rX)_!mR allocation of fund 分配款项;预留款项
]u:Ij|.'y0 allocation of profit 利润分配;溢利分配
kxmsrQ>av allocation warrant 拨款令
tJGK9!MH{( allotment 分配;配股
$4^h>x allotment notice 股份配售通知;配股通知
\XfLTv allotment of shares 股份分配
JbN,K allowable 可获宽免;免税的
f'BmIFb# allowable business loss 可扣除的营业亏损
P0k.\ 8qz allowable expenses 可扣税的支出
Os!x<r|r allowance 免税额;津贴;备抵;准备金
1@F>E;YjL= allowance for debts 债项的免税额
X?(R!=a allowance for depreciation by wear and tear 耗损折旧免税额
"I @akM$x allowance for funeral expenses 殡殓费的免税额
-KZ9TV # R allowance for inflation 为通货膨胀而预留的款项;通胀准备金
;wZplVB7y allowance for repairs and outgoings 修葺及支出方面的免税额
:b!&Xw$ allowance to debtor 给债务人的津贴
9%m^^OOf alteration of capital 资本更改
:'[ha$ alternate trustee 候补受托人
gJg+
]-h/ amalgamation 合并
M'T[L%AP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NceK>::56 ambit of charges 征税范围;收费范围
'aS: Azb amended valuation 经修订的估值
V >~\~H2Y American Commodities Exchange 美国商品交易所
Zv9%}%7p American Express Bank Limited 美国运通银行
e2pFX? American Stock Exchange 美国证券交易所
2(P<TP._E amortization 摊销
LKZv#b[h amount due from banks 存放银行同业的款项
p}Bh amount due from banks abroad 存放海外银行同业的款项
g!z &lQnZ amount due from holding companies 控股公司欠款
,L-V?B(UQ amount due from local banks 存放本港银行同业的款项
pIKfTkSqH amount due to banks 银行同业的存款
8x 8nQ*_ amount due to banks abroad 海外银行同业的存款
ll?Qg%V[t amount due to holding companies 控股公司存款
Nk1p)V SC amount due to local banks 本港银行同业的存款
PO|gM8E1x? amount due to outport banks 外埠银行同业的存款
cE?p~fq< amount for note issue 发行纸币的款额
r[#*..Y amount of bond 担保契据的款额
?KE:KV[Y amount of consideration 代价款额
@ 0/EKWF amount of contribution 供款数额
GC(QV}9z" amount of indebtedness 负债款额
sHOBT,B amount of principal of the loan 贷款本金额
"s@q(J amount of rates chargeable 应征差饷数额
;{0%Vp{ amount of share capital 股本额
8?w#=@ s amount of sums assured 承保款额
~3|)[R=+p1 amount of variation 变动幅度
N{6-a amount of vote 拨款数额
Q<yvpT( amount payable 应付款额
t"5ZYa amount receivable 应收款额
R?Ch8mW.! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
};f^*KZ=0 analysis 分析
Kp!A
ay ancillary risk 附属风险
UlPGB2B annual account 周年帐目;周年帐目报表;年度决算;年结
3PkU>+.6 annual accounting date 年结日期
08g2? 5w" annual allowance 每年免税额;年积金;年度津贴;年津
>x
]{cb/m annual balance 年度余额
U}l=1B annual disposable income 每年可动用收入
*o<|^,R annual estimates 周年预算
O>9-iqP>`d annual fee 年费
v9Lf|FXo& annual general meeting 周年大会
k4` %.; annual growth rate 年增率;每年增长率
i1 GQ=@ annual long-term supplement 长期个案每年补助金
we
kb&? annual pensionable emolument 可供计算退休金的年薪
Fz| r[
annual report 年报
6p.y/LMO Annual Report on the Consumer Price Index 《消费物价指数年报》
5fLp?`T annual return 周年报表;周年申报表;每年报税表格
n'1LNi Annual Return Rules 《周年报表规则》
c2]h.G83 annual review of consumer prices 每年消费物价回顾
S$a.8Xh annual roll-forward basis 逐年延展方式
4y$okn\}i annual salary 年薪
|lyspD annual statement 年度报表;年度决算表
?`75ah 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
(@=h(u . annuitant 年金受益人
%UG|R: annuity 年金
8k_hX^ annuity contract 年金合约
Un&rP70 annuity on human life 人寿年金
Dw,LB>Eq, antecedent debt 先前的债项
n>)h9q S ante-dated cheque 倒填日期支票
v7f[$s$m anticipated expenditure 预期开支
hb>uHUb& anticipated net profit 预期纯利
m]}EVa_I`/ anticipated revenue 预期收入
pezfB{x? anti-inflation measure 反通货膨胀措施
]1I-e2Q-J anti-inflationary stance 反通货膨胀立场
th5UzpB4 apparent deficit 表面赤字
XRP+0=0 apparent financial solvency 表面偿债能力
(aB:P03 apparent partner 表面合伙人
l(}l([rdQ application for personal assessment 个人入息课税申请书
OJ.oHf=K! application of fund 资金应用
_P%PjFQ)
application to release as liquidator and to destruct the books of accounts and documents
\7e4t 申请免除清盘人职务及毁灭帐簿与文件
KYq<n& s appointed actuary 委任精算师
0;%\L :,O appointed auditor 委任核数师;委任审计师
; NO#/ appointed trustee 委任的受托人
H)rJ>L appointer 委任人
:]LW,Eql apportioned pro rata 按比例分摊
HaF&ooI5+ apportionment 分配;分摊
!lp7}[k<y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q35=_'\W apportionment formula 分摊方程式
g<:TsP'| apportionment of estate duty 遗产税的分摊
N1U.1~U appraisal 估价;评估
'Hu+8,xA appreciable growth 可观增长
%Siw> appreciable impact 显着影响
MYVb ! appreciable increase 可观增长
OK
z5;#S= appreciation 增值;升值
WY26Iq@C appreciation against other currencies 相对其他货币升值
SzG?m] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
46H@z=5 appreciation tax 增值税
W~s:SN appropriation 拨款;拨用;拨付
8A'SMJi appropriation account 拨款帐目
y4H/CH$% Appropriation Bill 拨款法案
upq3)t_ appropriation-in-aid system 补助拨款办法
8rNf4]5@X( approved assets 核准资产
-.Zy( approved basket stock 认可一篮子证券
ft!D2M approved budget 核准预算
x@|10GC#: approved charitable donation 认可慈善捐款
)[=C@U approved charitable institution 认可慈善机构
{l\Ep=O vx approved currency 核准货币;认可货币
-:Q"aeC5 approved estimates 核准预算
Wq<HsJd/ approved estimates of expenditure 核准开支预算
y"H(F,(N approved overseas insurer 核准海外保险人
%-|$7?~ approved overseas trust company 核准海外信托公司
G+m[W approved pooled investment fund 核准汇集投资基金
VY@`) approved provident fund scheme 认可公积金计划
m=w #l>! approved provision 核准拨款
.4y44: T approved redeemable share 核准可赎回股份
JYLAu4s6 approved regional stock 认可地区性证券
vpdT2/F approved retirement scheme 认可退休金计划
,,?XGx approved subordinated loan 核准附属贷款
p.,`3"C1 arbitrage 套戥;套汇;套利
.{(gku>g( arbitrageur 套戥者;套汇者
d-I=xpB arbitrary amount 临时款项
D8b9T.[( arrangement 措施;安排;协定
*#GX~3A arrears 欠款
H8E#r*"-m arrears of pay 欠付薪酬
_OK!/T*FBt arrears of revenue 逾期未收税款;逾期未收的帐项
m5W':vM articles of association 组织章程;组织细则;组织章程细则
%B\VY+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
W>[TFdH? ascertainment of profit 确定利润
s2#}@b6'. "Asia Clear" “亚洲结算系统”
<co:z<^lqu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*QoQ$alHH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~Yre(8+M Asian Development Fund [ADF] 亚洲发展基金
\3x+Z! Asian dollar bond 亚洲美元债券
cxIAI=JK Asian dollar market 亚洲美元市场
z\K-KD{Ad Asian dollar rate 亚洲美元利率
K)eyFc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.AF\[IQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k~JTQh*,w asked price 沽盘;喊价;索价;卖方报价
.8wF>
8 assessable income 应评税入息
S=$ \S9 assessable loss 应评税亏损
%)e&"mq!| assessable profit 应评税利润
hF1Lj=x assessable value 应评税值
]v_u2f' assessed profit 估定利润
(62Sc] assessed value 经评估价值
.pblI assessment 评税;评定;估价;评税单
cHnd
gUW] assessment number 评税编号;估价编号
|"}rC >+ assessment of additional tax 补加税评税
<JW%h :\t assessment of performance 业绩评估;实绩评价
QjTs$#eMW Assessor 评税主任
{Ut,xi asset price bubbles 资产价格泡沫
V} h)e3X asset-backed securities 具资产保证的证券
`/(9#E assets accretion 资产增值
Lv #}Gm assets and liabilities 资产与负债
Zb+n\sv4 assets betterment statement 资产递增表;资产改进表
IYhn* assets lending 实物放款;有抵押贷款
^[q/w<_j~ assets of the company passing on the death 死者去世时转移的公司资产
1W7ClT_cQ assets pledged as security for liabilities 用作负债抵押的资产
_V3}F1?W assets portfolio 资产投资组合
[6nN]U~ Y assets price 资产价格
z%$M
IC assets quality 资产质素
M2A_T.F=H assets realization 资产变现
GwmYhG<{ assets refinancing arrangement 资产再集资安排
`Zci< assets securitization 资产证券化
v\5`n@}4 assets situated outside Hong Kong 在香港以外地方的资产
[MeFj!( assets stripping 削减资产;拆卖资产
JE;!~= assets value 资产值
cq$_$jRx assignee 承让人
WT1d'@LY assignment 转让;转让书;转让契
Q6CVMYT assignment of interest 权益转让
eqyUI|e assignment of letters patent and trade mark 专利证书及商标转让
WogCt, assignment of property 物业转让;物业转让书
RuOse9 assignment right 转让权
<"7Wb"+ assignor 转让人
Pe@*')o* associate 有联系的人;有关连人士;相联者;合伙人;联系人
>{"E~U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= @lM* associate member 附属会员
Uf|@h associated body corporate 相联法人团体
rW*[sLl3 associated company 相联公司;联属公司
2Xv$ associated corporation 相联法团
6<YAoo Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t]ID 公认会计师公会〔英国〕
0 l+Jq Association of Futures Exchange Brokers 香港期货经纪协会
!"
@<! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S]gV! Q4% association of underwriters 承保人组织
yY"n: &T( assumption of control 接管
-e_pw,5c ' assurance 担保;保险;转易;转易书
}?9 A:& assurance of interest 权益的转易
]5e|W Q>*X at 19XX price 按一九XX年价格计算
zTw<9 Nf at a discount 按赔价计算;按贴水价格计算;打折扣
.Z@ i z5 at a premium 按溢价计算;按升水价格计算
@
b}-<~ at call 通知付款;按通知
|[$TT$Fb at constant market price 按固定市价计算
OS=~<ba at constant price 按固定价格计算
+]e) :J at cost 按成本计算
caL\ d at current market price 按当时市价计算;按现时市价计算
$]J<^{v at current price 按当时价格计算;按现时价格计算
wKbU}29c at factor cost 按要素成本计算;按生产要素成本计算
8,)<,g-/= at money-of-the-day price 按付款当日价格计算
0*KL*Gn at or better 按指定或较佳价位〔买卖指令〕
QH k jxj at par 按面值计算;平价
Yd<9Y\W%? at sight 见票即付
~8)l/I=`); at the close 按收市盘
I-W,C&J> at the opening 按开市盘
pR!m attestation 见证;见证条款
|Pv)&'B" at-the-money option 平价期权
k:z)Sw attorney 受权人;受托代表人
"XU)(<p attornment 新拥有人承认书
U(hIT9 attributable profit 可归属利润
$Q= S`z= attributable share value 可归属股份价值
^g"% :4zO Auckland Stock Exchange 奥克兰证券交易所
.cr<.Ov auction 拍卖
zOYG`:/' auctioneer 拍卖商
<ti,Wn. audit 审计;核数
9r 5( Audit Commission 审计署
<jh=W9.N_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<9S 5 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〕
;S'1fci6 audit review 帐目审查
x}O J~Yk] Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
NOl/y@# audited account 审计帐目;经审计的帐目
8>|<m'e^\r audited annual account 经审计的周年帐目
$|I hO audited balance sheet 经审计的资产负债表
nHQWO
auditor 核数师;核数主任;审计师
!#PA#Q|cO auditor's certificate 核数师证明书;审计师证明书
(Y auditor's report 核数师报告;审计师报告
RAA,%rRhu( Aussie bond 澳元债券
43*;" w= austerity budget 紧缩预算
IB^vEY!`6_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
jM>;l6l Australia All Ordinaries Index 澳洲所有普通股票指数
m:cWnG Australian Dollar [AUD] 澳元
k8,s<m Australian Options Market 澳大利亚期权市场
~NIqO4 D Australian Securities Commission 澳洲证券事务监察委员会
aX*7tRn_% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$]4o!Z Australian Stock Exchange 澳大利亚证券交易所
+9.GNu Austrian Schilling [ATS] 奥地利先令
}5}#QHF authentication 认证;鉴证
}-p-( authority to purchase 委托购买证;委购书
#r@>.S=U] authorization 认可;核准;授权;授权书
.i1|U8" X authorization by direction 指示授权
88l{M[B2 authorization by instruction 指令授权
Qa"4^s authorization by warrant 令状授权
"J2v8c authorization of unit trust 单位信托的认可
&
z5:v-G? authorized agent 指定代理人
dA0o{[o= authorized capital 法定资本
ob9=/ R?i authorized clerk 出市员
8o466m6/ authorized dealer 认可交易商
=h/61Bl3 authorized financial institution 认可财务机构
ceae~ authorized fund 认可基金
it->)?"(6 authorized fund house 获授权的基金公司;认可基金公司
\OkJX_7 authorized institution 认可机构
e]V7
7oc authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
e+y%M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5IbCE.>iU authorized insurer 获授权保险人;获认可承保人
wif1|!aL authorized investment 特准投资项目
<WL] (-9I: authorized person 获授权人
?8q4texf[ authorized representative 获授权代表
VgS2_TU authorized share capital 法定股本
B+2.:Zn6 automated quotation system 自动报价系统
2>m"CG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;6`7
\ 自动交易系统〔香港期货交易所有限公司〕
Kn}Y7B{ automatic adjustment mechanism 自动调整机制
pAyUQe;X# automatic adjustment system 自动调整系统
R4S))EHg Automatic Clearing House 自动票据交换所
)#,a'~w automatic exchange rates accumulation system 自动化汇率累集系统
h3Nbgxa. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-$`q:j automatic teller machine [ATM] 自动柜员机
0"iQHi autopay 自动转帐
2nSK}q available assets 可用资产
0SJ(Ln`0K available fiscal reserve 现存财政储备
c&"1Z/tR available profit 可用利润
9} ]C Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
_OB^ywHn. average 平均;平均数;海损
\(U|& average basic salary 平均基本薪金
Vr #o]v average consumer expenditure 平均消费开支;一般消费开支
7/dp_I}cO average cost 平均成本
b6'ZVB average cost of land production 增辟土地平均成本
afjEN
y1 average daily turnover 平均每日成交额
J,k.*t: average daily wage rate 平均每日工资率
#,OiZQJC average expenditure pattern 平均开支模式
i"n1E@
average growth rate 平均增长率
sfsK[c5bm average net fixed assets 固定资产平均净值
9-y<= ) average of relatives 相对价格平均数
Xet}
J@C average price 平均价格
%4w#EbkSS average propensity to consume 平均消费倾向;一般消费倾向
`8;\}6:"1 average propensity to save 平均储蓄倾向;一般储蓄倾向
Ee=!bv(%70 average rate 平均率
iGNZC{ average revenue 平均收入;平均收益
1:4u]$@E average stock 平均库存;平均存货
E/_n}$Z average yearly rent 平均年租
ZC)m&V1 avoidance of double taxation 避免双重课税
`-5gsJ
avoidance of tax 避税