A:
X/Rx]}[ A share A股;甲类股份
E}vO*ZZEw abatement of tax 减税;减扣免税额
cEjdImAzU ABN AMRO Bank N.V. 荷兰银行
/j/%wT2m above-the-line expenditure 线上项目支出;经常预算支出
I 47GQho above-the-line receipt 线上项目收入;经常预算收入
pQ:PwyU ABSA Asia Limited 南非联合亚洲有限公司
G?d,$NMo| absolute change 绝对数值变更
qg{<&V7fE absolute expenditure 实际开支
b Ne\{k absolute guideline figure 绝对准则数字
-b0'Q absolute interest 绝对权益
~o'#AP#N~ absolute order of discharge 绝对破产解除令
]</4#?_ absolute profit margin 绝对利润幅度
4
6lEJ absolute value 实值;绝对值
7QiCZcb\ absolutely vested interest 绝对既得权益
Cj 2Xl absorbed cost 已吸收成本;已分摊成本
q;zf|'&*7C absorption 吸收;分摊;合并
![]I%'s absorption rate 吸收率;摊配率;分摊率
u<shhb- ACB Finance Limited 亚洲商业财务有限公司
G0
/vn9& acceptable form of reciprocity 合理的互惠条件
b\;u9C2y' acceptable rate 适当利率;适当汇率
q[OTaSQ~u^ acceptance agreement 承兑协议
YQ@6innT acceptance for honour 参加承兑
EN)A" acceptor 承兑人;接受人;受票人
IPR tm! acceptor for honour 参加承兑人
T|s0qQi accident insurance 意外保险
;;'a--'" Accident Insurance Association of Hong Kong 香港意外保险公会
5J+V:Xu{ accident insurance scheme 意外保险计划
.83v~{n accident year basis 意外年度基准
2ZG1n# accommodation 通融;贷款
*Z]WaDw accommodation bill 通融票据;空头票据
L0mnU)Q}C accommodation party 汇票代发人
"x|NG,<[9 account balance 帐户余额;帐户结余
=8~R$z% account book 帐簿
<VaMUm<2 account collected in advance 预收款项
_7#tgZyv account current book 往来帐簿
5nx<,-N*BP account of after-acquired property 事后取得的财产报告
yLz,V} account of defaulter 拖欠帐目
~x4B/zW? account payable 应付帐款
?5yH'9zE account payee only [A/C payee only] 只可转帐;存入收款人帐户
DqzA U7 account receivable 应收帐款
6Z7pztk account receivable report 应收帐款报表
.K@x4
/1 account statement 结单;帐单;会计财务报表
+:,`sdv6o account title 帐户名称;会计科目
3K#mF7)a accountant's report 会计师报告
?YO=J Accountant's Report Rules 会计师报告规则
.FKJyzL accounting and auditing procedure 会计与审计程序;会计与核数程序
q^N0abzgP Accounting Arrangements 《会计安排》
II-$WJy accounting basis 会计基础
PyMVTP4 accounting by Official Receiver 破产管理署署长呈交的帐目
(}C^_q:7d Accounting Circular 《会计通告》
t{X?PF\>o accounting class 会计类别
:G`L3E&1s accounting date 记帐日期;会计结算日期
wt}%2x} x accounting for money 款项核算
+qdIj] v Accounting Officer 会计主任
k%l_N)38 accounting period 会计报告期;会计期
MV<!<Qmj accounting policy 会计政策;会计方针
Jh\:X<q accounting practice 会计惯例
_;e!ZZLG accounting principle 会计准则
L%WME8PB accounting record 会计记录
*"5N>F[L accounting report 会计报告
/esVuz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
skI(]BDf Accounting Society of China 中国会计学会
&"[)s[m+t accounting statement 会计报表
Qsg/V] accounting system 会计制度;会计系统
\TbsoWX accounting transaction 会计事项;帐务交易
~{4n}* accounting treatment 会计处理
;}/U+`=D? accounting year 会计年度
F!gNt<fZ accretion 增值;添加
i*S|qX7`` accrual 应计项目;应累算数目
FjZc#\^9 accrual basis 应计制;权责发生制
X>Al:?`}N accrual basis accounting 应计制会计;权责发生制会计
Qz@IK:B} accrue 应累算;应计
J3e:Y! accrued benefit 应累算利益
Q(510) accrued charges 应计费用
(*6m^ accrued cumulative preference share dividend 应累算的累积优先股股息
pWs\.::B accrued expenses 应累算费用
~)q g accrued interest payable 应付利息;应计未付利息
oZvA~]x9\ accrued interest receivable 应收利息;应计未收利息
C$<"w, accrued right 累算权益
HDmx@E.@ accruing profit 应累算的利润
ZfPd0 p accumulated fiscal reserve 累积财政储备
%MJL5 accumulated profit 累积利润;滚存溢利
bauA}3 accumulated reserve 累积储备
@Od^k# accumulation of surplus income 累积收益盈余
-<qxO acquired assets 既得资产
Y?yo\(Cdx acquisition 收购;购置;取得
.u1X+P7 acquisition cost 购置成本
Al7<s acquisition expenses 购置费用
&{%MjKJ._ acquisition of 100% interest 收购全部股权
X^}A*4j acquisition of control 取得控制权
Y1{B c<tC acquisition of fixed assets 购置固定资产
.'|mY$U~] acquisition of shell “买壳”
XTJvV acquisition price 收购价
EM=w?T act of God 天灾
/+VIw`E acting partner 执事合伙人
,;_rIO" active market 买卖活跃的市场;交投畅旺的市场;旺市
vUNisVA active partner 积极参与的合伙人
^=EjadVQ active trading 交投活跃
CI`N8
f=v actual circulation 实际流通
*'D=1{WZ! actual cost 实际成本
qM%O actual expenditure 实际开支;实际支出
ddsUz1%l actual income 实际入息;实际收入;实际收益
c=6ahX}d actual market 现货市场
dUS ZNY actual price 现货价;实际价格
'\`6ot8 actual profit 实际利润
pb#mg^8 actual quotation 实盘;实际价位;实际报价
g\Wj+el} actual year basis 按实际年度计算
E\0X`QeY actuals 实货
Sp:l;SGd actuarial investigation 精算调查
-G9|n#zCU actuarial principle 精算原则
jM~Bu.7 i6 actuarial report 精算师报告
eNRs&^ Actuarial Society of Hong Kong 香港精算学会
17}$=#SX actuarial valuation 精算师估值
#~^btL'dHF actuary 精算师
j{"z4Y4 ad referendum agreement 暂定协议;有待覆核的协定
"PMQyzl ad valorem duty 从价税;按值征税
c<wavvfUo ad valorem duty system 从价税制
@6 /yu>% ad valorem fee 从价费
3HZ~. ad valorem tariff 从价关税
c'Z:9?#5 additional allowance 额外免税额
H}Ucrv: additional amount for unexpired risk 未过期风险的额外款额
B5ea(j additional assessable profit 补加应评税利润
MRfb[p3Cx additional assessment 补加评税
A>= E { additional commitment 额外承担
=O!|IAe# additional commitment vote 额外承担拨款
IG< H"tQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!aPD}xCH# additional dependent parent allowance 供养父母额外免税额
s)zJT additional provision 额外拨款
/b5>Qp additional stamp duty 附加印花税
?CP2AK additional tax 补加税罚款;补加税款
0,_b) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
tx"LeZZ adjudged bankrupt 被裁定破产
_X4!xbP adjudicated bankrupt 裁定破产人
7(bQ}mHl\ adjudication fee 裁定费;评定印花税额手续费;评估契据费
%MZP)k,&U adjudication of bankruptcy 裁定破产;宣告破产
a 7#J2 r adjudication of insolvency 裁定无力偿还债务
5.vG^T0w adjusted actual 经调整的实数;调整后的实数
0*8TS7.3 adjusted current assets 经调整的流动资产;调整后的流动资产
&]F3#^!^ adjusted figure 经调整的数字;调整后的数额
|mhKI is U adjusted liabilities 经调整的负债;调整后的负债
mM_
k^4: adjusted loss 经调整的亏损;调整后的亏损
Y-)xTn 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
$TG=w adjusted profit 经调整的利润;调整后的利润
Zd!U')5/ adjusted surplus 经调整的盈余额;调整后的盈余额
z.36;yT/ adjusted value 经调整的价值;调整后的价值
Es!Q8. adjustment 调整;修订;理算〔保险〕
! zL1;d adjustment centre 调剂中心
/vxm"CJR adjustment lag 调整过程的时间差距;调整时差
VwyVEZt adjustment mechanism 调整机制
k7@t{Cu0D& adjustment of loss 亏损调整
5'KA'>@ adjustment process 调整过程;调整程序
s@8w-]" adjustment range 调整幅度
-]srp;=i administered exchange rate 受管制汇率
`JB?c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$,3J7l3 administration expenses 行政费用
Cr C=A=e administration fee 手续费;行政费
v+G=E2Lhv administration in bankruptcy 破产管理
UAn&\ 8g_ administration order 遗产管理令
zmI] cD@G administrator 管理人;遗产管理人
@WMA }\Cc administrator of the estate 遗产管理人
=Yz'D|=t admission of debt 债项承认书
:o46rBs admission of proof 接纳债权证明
{pL+2%`~ advance 放贷款项;垫付款项;预支款项;预付款项
[P~hjmJ(y advance account 暂支帐目;预付款帐户
C0jj(ku& advance compensation 预付补偿金
3djC;*,9, advance from shareholder 股东垫款
_oG&OJ@ advance pending reimbursement 预支以待日后付还
piy`zc-yu advanced economy 先进经济体系
zFz10pH advancement 预付;预付财产
;G\8jP'
advances warrant 垫款令
*`_{ advancing 贷出
Q GZyL)Q adverse balance 逆差
3"N)xO- adverse exchange 逆汇
[F!Y%Zp
advertisement addressed to shareholders 在报章刊登的致股东通告
5Xn.CBd] advice for collection 托收通知书
#T w@wfaq) advice of drawing 提款通知书;汇票通知书
T*g:#
^4 advice of payment 付款通知
`d7n?|pD Advisory Committee [Securities and Futures Commission]
EU7|,>a 谘询委员会〔证券及期货事务监察委员会〕
-m
*Sq Advisory Committee on Diversification 经济多元化谘询委员会
8N&+7FK affidavit 誓章;遗产申报誓章
oVFnlA affidavit of no receipt 述明无收款的誓章
w| `h[/, affiliate 联号;联营公司;附属公司
v6.t{6zYgY affiliated company 附属公司;联号;联营公司
F8-?dp f' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
BTgG4F/) affordability 负担能力
LUB${0BrA African Development Bank [AfDB] 非洲开发银行
wLc4Dm*V after-acquired property 事后取得的财产
A, 3bC after-hours dealing 市后交易
Xtt?] after-tax profit 税后盈利;税后利润;税后溢利
n3AaZp[ agency agreement 代理协议
c\a_VRN>r agency expenses 代理机构的开支
O nQdq^UB agency fee 代理费
#@<9S{F Agency Law 《代理法》
V"c
6Kdtd agent 代理人;承销人
Po%LE]v, agent of company 公司代理人
cufH?Xg< agent's fee 代理人费;经纪费
&f-Uyr7? aggregate 总计;总数;总体数字
FEVEp aggregate amount 总款额;总额
,eTU/Q>{,& aggregate assets and liabilities 总体资产与负债
;)N>t\v aggregate at constant price 按固定价格计算的总体数字
pe^u$YE aggregate demand 总需求
lOtDqb& aggregate gross position 总持仓量
;4Y%PVz~D aggregate limit 总限额
&=VDASEu aggregate of salaries tax 合计薪俸税
DI+fwXeg aggregate performance 总体表现;总体业绩
!pD*p)`s aggregate supply 总体供应
BNL;Biyt7 aggregate surplus 总盈余
B95B|tU>. aggregate total 整体总额
H$y-8-&) aggregate value 总值;合计价值
~l)-wNqR4r aggregated basis 合计基准
4$P0 : aggregated net chargeable income 合计应课税入息实额
tQS5hwm* aggregation 合并计算;合计;总和
rqY`8Ry2M aggregation of incomes of husband and wife 夫妇入息合并计算
'&\kxNglJ aggregation of property 财产的总和
iof-7{+3_ agio 差价;贴水
zux{S;:? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
30SW\@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z]B~{!W1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
6oGYnu;UZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tCdqh- 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
p6;OL@\~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9jw\s P@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2AMo:Jqv agreement for a settlement 授产协议
RJd(~1 agreement for assignment 转让协议
m6w].-D8 agreement for sale 售卖协议;买卖协议
s,]z[qB#$ agreement for sale and purchase 买卖协议
XCBL}pNkR agreement for the payment of interest 支付利息协议
(L/_^!ZX agreement for the repayment of money 还款协议
NxsBX:XDn agreement of reinsurance 再保险协议
[k/@E+; Agricultural Bank of China 中国农业银行
YB2VcF.LU air passenger departure tax 飞机乘客离境税
<$IM8Y5p+w Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
NA ~Vg8 airport tax 机场税
xCc[#0R{ alcohol duty 酒精税
AJF#Aw `o alienation 让与;让渡;转让
Zcx`SC-0 alimony 生活费;赡养费
De'_SD|= All Ordinaries Index [AOI] 所有普通股指数
sM `DL all risks 全险;综合险
OWg(#pZk All Sales Record for Stock Market 《股票市场成交报告》
&7K?w~ Allied Capital Resources Limited 新联财务有限公司
HK2[]G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%5"9</a&G allocation letter 拨款信件
}E50>g allocation of fund 分配款项;预留款项
[J?aD`{#O allocation of profit 利润分配;溢利分配
P&*2pX: allocation warrant 拨款令
GkQpELO: allotment 分配;配股
<^5Z:n!q allotment notice 股份配售通知;配股通知
j}.\]$J allotment of shares 股份分配
$#9;)8J allowable 可获宽免;免税的
o <pf#tifv allowable business loss 可扣除的营业亏损
f Sa"%8% allowable expenses 可扣税的支出
r{L>
F]Tw allowance 免税额;津贴;备抵;准备金
f'EuY17w allowance for debts 债项的免税额
!Fd~~v allowance for depreciation by wear and tear 耗损折旧免税额
$QN"wL|| allowance for funeral expenses 殡殓费的免税额
Ch<[l8;K allowance for inflation 为通货膨胀而预留的款项;通胀准备金
0=2@ allowance for repairs and outgoings 修葺及支出方面的免税额
\Je0CD=e` allowance to debtor 给债务人的津贴
Whm,F^ alteration of capital 资本更改
~j}cyHg alternate trustee 候补受托人
FQ<Ju. amalgamation 合并
(MxQ+D\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!>..Q)z ambit of charges 征税范围;收费范围
7:plQ!7^ amended valuation 经修订的估值
>UiYL}'br6 American Commodities Exchange 美国商品交易所
SB H(y) American Express Bank Limited 美国运通银行
:LF? American Stock Exchange 美国证券交易所
'"0'Oua amortization 摊销
;-~B)M_S` amount due from banks 存放银行同业的款项
p6>Svcc amount due from banks abroad 存放海外银行同业的款项
G\2CR* amount due from holding companies 控股公司欠款
Y']\Jq{OS amount due from local banks 存放本港银行同业的款项
nP$Ky1y G amount due to banks 银行同业的存款
fI ?>+I5 amount due to banks abroad 海外银行同业的存款
ayR-\mZ amount due to holding companies 控股公司存款
[%y';`( x amount due to local banks 本港银行同业的存款
%*A0# F amount due to outport banks 外埠银行同业的存款
y\4L{GlBM amount for note issue 发行纸币的款额
+Vb.lH[av amount of bond 担保契据的款额
PUT=C1,OFR amount of consideration 代价款额
%g{X ? amount of contribution 供款数额
]!?;@$wx amount of indebtedness 负债款额
#L=x%8B amount of principal of the loan 贷款本金额
( mlc']F amount of rates chargeable 应征差饷数额
55p=veq \ amount of share capital 股本额
IhLfuyFWu amount of sums assured 承保款额
Kx0dOkE amount of variation 变动幅度
}DaYO\:yK* amount of vote 拨款数额
%A3Jd4DH amount payable 应付款额
:TI1tJS~* amount receivable 应收款额
6<Z9p@6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9G~P)Z!0 analysis 分析
H
#_Z6J ancillary risk 附属风险
YyIt-fPZ annual account 周年帐目;周年帐目报表;年度决算;年结
vNGvEJ`qn annual accounting date 年结日期
(.o'1' annual allowance 每年免税额;年积金;年度津贴;年津
mN02T@R- annual balance 年度余额
6! 'Xo:p annual disposable income 每年可动用收入
-S@: annual estimates 周年预算
Di*>PE@ annual fee 年费
cqudF=q annual general meeting 周年大会
-;}Wm[
annual growth rate 年增率;每年增长率
G>x0}c annual long-term supplement 长期个案每年补助金
p<4':s;* annual pensionable emolument 可供计算退休金的年薪
Xl;N=fc annual report 年报
pG&.Ye]j Annual Report on the Consumer Price Index 《消费物价指数年报》
/
yCV-L2J annual return 周年报表;周年申报表;每年报税表格
l<0V0R( Annual Return Rules 《周年报表规则》
2lRZ/xaF%P annual review of consumer prices 每年消费物价回顾
zlE kP @) annual roll-forward basis 逐年延展方式
4hIC&W~f annual salary 年薪
GcuZPIN%D annual statement 年度报表;年度决算表
uypD`%pC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
OK=t)6&b annuitant 年金受益人
}_ E annuity 年金
V QI7lJV" annuity contract 年金合约
t&_lpffv annuity on human life 人寿年金
#LiC@> antecedent debt 先前的债项
2 O%UT?R ante-dated cheque 倒填日期支票
J3=jC5=J4 anticipated expenditure 预期开支
x>cu<,e$d\ anticipated net profit 预期纯利
a'BBp6 anticipated revenue 预期收入
lgl/|
^ Uw anti-inflation measure 反通货膨胀措施
I,D=ixK anti-inflationary stance 反通货膨胀立场
eW/Hn apparent deficit 表面赤字
bTj,5,8i apparent financial solvency 表面偿债能力
ScEM#9T | apparent partner 表面合伙人
-UO$$)Q application for personal assessment 个人入息课税申请书
lI9 3{!+> application of fund 资金应用
ZD3S|1zSQ application to release as liquidator and to destruct the books of accounts and documents
RaAq>B
WPr 申请免除清盘人职务及毁灭帐簿与文件
AOpfByw appointed actuary 委任精算师
j.o)!SA appointed auditor 委任核数师;委任审计师
y^ohns5{ appointed trustee 委任的受托人
Ae1},2py appointer 委任人
>|<6s],v apportioned pro rata 按比例分摊
]^!#0( apportionment 分配;分摊
ZP1EO Z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rie1F, apportionment formula 分摊方程式
-
0zo>[c/p apportionment of estate duty 遗产税的分摊
m{~r6@ appraisal 估价;评估
fI6F};I5}T appreciable growth 可观增长
46b.= } appreciable impact 显着影响
@_;6L appreciable increase 可观增长
bbz86]AhY appreciation 增值;升值
kns[b [!H appreciation against other currencies 相对其他货币升值
7{6wNc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|nD`0Rbw appreciation tax 增值税
K.z@Vx. appropriation 拨款;拨用;拨付
Mf?4 `LM appropriation account 拨款帐目
t<4+CC2H Appropriation Bill 拨款法案
_$r+*nGDz appropriation-in-aid system 补助拨款办法
3 Tt8#B approved assets 核准资产
B|!Re4`0 approved basket stock 认可一篮子证券
Ox58L>:0m approved budget 核准预算
dme_Ivt approved charitable donation 认可慈善捐款
|KuH2,n0 approved charitable institution 认可慈善机构
x,n;GR approved currency 核准货币;认可货币
HR4^+x approved estimates 核准预算
oC[$PPqX# approved estimates of expenditure 核准开支预算
AtSEKpKc approved overseas insurer 核准海外保险人
)F:hv[iv approved overseas trust company 核准海外信托公司
ALhu\x>AY approved pooled investment fund 核准汇集投资基金
F*QGzbv) approved provident fund scheme 认可公积金计划
}nkX-PG9 approved provision 核准拨款
gP`8hNwR approved redeemable share 核准可赎回股份
5K,Y6I&$SJ approved regional stock 认可地区性证券
(%tKGeb approved retirement scheme 认可退休金计划
&Prx=L` approved subordinated loan 核准附属贷款
hS<+=3
<M arbitrage 套戥;套汇;套利
`U)~fu/\2M arbitrageur 套戥者;套汇者
)nQ.6 arbitrary amount 临时款项
4jvgyi9
arrangement 措施;安排;协定
t|1?mH9 arrears 欠款
IS!sJ c arrears of pay 欠付薪酬
XJGOX
n$/ arrears of revenue 逾期未收税款;逾期未收的帐项
66v6do7 articles of association 组织章程;组织细则;组织章程细则
@Kp2l<P Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
<f1Pj ascertainment of profit 确定利润
"+p_{J/P "Asia Clear" “亚洲结算系统”
t;{/Q&C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>a[)F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P/4]x@{ih Asian Development Fund [ADF] 亚洲发展基金
IF<pT) Asian dollar bond 亚洲美元债券
SO9j/ Asian dollar market 亚洲美元市场
tAefBFu Asian dollar rate 亚洲美元利率
ml\A)8O]j/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0KE+RzrB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>HXT:0 asked price 沽盘;喊价;索价;卖方报价
QYPsqkF* assessable income 应评税入息
jUYb8:B assessable loss 应评税亏损
-m3O\X assessable profit 应评税利润
rUR{MF&]D assessable value 应评税值
xM'bb5 assessed profit 估定利润
,dP-sD;< assessed value 经评估价值
JdF;*`_7*
assessment 评税;评定;估价;评税单
j@
lHgis assessment number 评税编号;估价编号
9t9x&.A assessment of additional tax 补加税评税
[2:Q.Zj assessment of performance 业绩评估;实绩评价
4cDjf~n Assessor 评税主任
kZfa8wL]P asset price bubbles 资产价格泡沫
R.-2shOE' asset-backed securities 具资产保证的证券
j#rjYiYKy assets accretion 资产增值
{1Z8cV assets and liabilities 资产与负债
f%<kcM2 assets betterment statement 资产递增表;资产改进表
>{C=\F#*L assets lending 实物放款;有抵押贷款
E<y0;l?H< assets of the company passing on the death 死者去世时转移的公司资产
e0Zwhz, assets pledged as security for liabilities 用作负债抵押的资产
`7[z%cuK assets portfolio 资产投资组合
@i U@JE`C assets price 资产价格
d0vn/k2I assets quality 资产质素
5)bf$?d assets realization 资产变现
M{w[hV assets refinancing arrangement 资产再集资安排
lV<2+Is assets securitization 资产证券化
+uZ,}J assets situated outside Hong Kong 在香港以外地方的资产
l];w,(u{ assets stripping 削减资产;拆卖资产
/%fBkA#n assets value 资产值
Z]OXitt7 assignee 承让人
kV9S+ME assignment 转让;转让书;转让契
Z\c^CN assignment of interest 权益转让
(xxNQ]
l-( assignment of letters patent and trade mark 专利证书及商标转让
P@lDhzd assignment of property 物业转让;物业转让书
)lh48Ag0t; assignment right 转让权
rKxIOJ ,T assignor 转让人
~QzUQYG* associate 有联系的人;有关连人士;相联者;合伙人;联系人
Av6=q=D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
DO6Tz-%o associate member 附属会员
Z1Y/2MVSb associated body corporate 相联法人团体
qM}Uk3N0
associated company 相联公司;联属公司
RI.6.f1dy associated corporation 相联法团
,6TF]6: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
NEp
)V' 公认会计师公会〔英国〕
G4O
$gg Association of Futures Exchange Brokers 香港期货经纪协会
YNHQbsZUI, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vfBIQfH association of underwriters 承保人组织
B"KDr_,, assumption of control 接管
"wwAbU< assurance 担保;保险;转易;转易书
b~$B0o) assurance of interest 权益的转易
Fs+
CY at 19XX price 按一九XX年价格计算
TEB<ia3+ at a discount 按赔价计算;按贴水价格计算;打折扣
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k=RX` at a premium 按溢价计算;按升水价格计算
d}B_ wz' at call 通知付款;按通知
[k<"@[8) at constant market price 按固定市价计算
d OG]Yjc at constant price 按固定价格计算
R{6~7<m. at cost 按成本计算
[te9ui%JS at current market price 按当时市价计算;按现时市价计算
|aWeo.;c at current price 按当时价格计算;按现时价格计算
/xS4>@hn at factor cost 按要素成本计算;按生产要素成本计算
HV0! G-h at money-of-the-day price 按付款当日价格计算
KH=4A-e,0 at or better 按指定或较佳价位〔买卖指令〕
1VXyn\ at par 按面值计算;平价
BeR7LV at sight 见票即付
S<Rl?El<= at the close 按收市盘
$nf5bo/; at the opening 按开市盘
p-CBsm5P attestation 见证;见证条款
gC/~@Z8W] at-the-money option 平价期权
1&7~.S;km attorney 受权人;受托代表人
owR`Z`^h) attornment 新拥有人承认书
Nd;)V attributable profit 可归属利润
ng0tNifZ; attributable share value 可归属股份价值
n8K FP Auckland Stock Exchange 奥克兰证券交易所
s8O.yL auction 拍卖
EdH;P\c auctioneer 拍卖商
'ptD`)^( audit 审计;核数
QXaE2}}P Audit Commission 审计署
j:Y1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
( M$2CL 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
t%k1=Ow5i audit review 帐目审查
{.HFB:<!} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*m>XtBw. audited account 审计帐目;经审计的帐目
tMy<MO)Ei audited annual account 经审计的周年帐目
*X%dg$VcV audited balance sheet 经审计的资产负债表
Uo<iZ3J auditor 核数师;核数主任;审计师
BH;7CK=7R auditor's certificate 核数师证明书;审计师证明书
Id(wY$C&> auditor's report 核数师报告;审计师报告
+t8{aaV Aussie bond 澳元债券
7^hwRZJ{ austerity budget 紧缩预算
QIb4ghm, Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
bP+b~!3 Australia All Ordinaries Index 澳洲所有普通股票指数
>}I BPC Australian Dollar [AUD] 澳元
[V2`t' Australian Options Market 澳大利亚期权市场
H)@f_pfj( Australian Securities Commission 澳洲证券事务监察委员会
^Gt9. Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}#bX{?f Australian Stock Exchange 澳大利亚证券交易所
mI4)+8SUu Austrian Schilling [ATS] 奥地利先令
e/J|wM9Ak authentication 认证;鉴证
/4xp?Lo: authority to purchase 委托购买证;委购书
vR*TW authorization 认可;核准;授权;授权书
S-Z s
authorization by direction 指示授权
Z\1wEGP7{ authorization by instruction 指令授权
{E3329t|' authorization by warrant 令状授权
]+)cXJ}6# authorization of unit trust 单位信托的认可
p$+.] authorized agent 指定代理人
jb'AOs authorized capital 法定资本
$Y3mO~ authorized clerk 出市员
cy%S5Rz authorized dealer 认可交易商
zEJZ, < authorized financial institution 认可财务机构
dU<qFxW authorized fund 认可基金
i|/EA7 authorized fund house 获授权的基金公司;认可基金公司
%9HL" authorized institution 认可机构
\|wUxijJ*, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m.':5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
ch-.+p3 authorized insurer 获授权保险人;获认可承保人
:,~]R,tJQ authorized investment 特准投资项目
0^G5 zQlj authorized person 获授权人
6
h%%? authorized representative 获授权代表
4],*y`& g authorized share capital 法定股本
MzP
q(`W automated quotation system 自动报价系统
] l@Mo7|w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wBaIN]Y, 自动交易系统〔香港期货交易所有限公司〕
r,FPTf
automatic adjustment mechanism 自动调整机制
.kT}E5 automatic adjustment system 自动调整系统
EsK.g/d Automatic Clearing House 自动票据交换所
l+!eC
lM% automatic exchange rates accumulation system 自动化汇率累集系统
']'V?@H]4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
#J_+
SL[ automatic teller machine [ATM] 自动柜员机
lq[o2\ autopay 自动转帐
) Z^b)KAk available assets 可用资产
M&q3xo"w available fiscal reserve 现存财政储备
o)}M$}4 available profit 可用利润
Q}qw`L1 Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
!STa}wl average 平均;平均数;海损
%k8H'w\ average basic salary 平均基本薪金
_=*ph0nu average consumer expenditure 平均消费开支;一般消费开支
J 6%CF2 average cost 平均成本
QY}1i .f average cost of land production 增辟土地平均成本
iI
4XM>`a average daily turnover 平均每日成交额
~;ZT<eCIA average daily wage rate 平均每日工资率
5k]xi)% average expenditure pattern 平均开支模式
CA8N average growth rate 平均增长率
S9@2-Oc average net fixed assets 固定资产平均净值
"%[a Wb average of relatives 相对价格平均数
q8-*3K average price 平均价格
Ee0}Xv average propensity to consume 平均消费倾向;一般消费倾向
Ao}J average propensity to save 平均储蓄倾向;一般储蓄倾向
yG~7Xo5 average rate 平均率
1:Dm,d; average revenue 平均收入;平均收益
Q(0eq_X|6 average stock 平均库存;平均存货
fHc/5uYW average yearly rent 平均年租
$ytlj1. avoidance of double taxation 避免双重课税
W%,h{ avoidance of tax 避税