A:
c5l.B#-lY A share A股;甲类股份
X;B\Kj`n abatement of tax 减税;减扣免税额
Co9QW/'i ABN AMRO Bank N.V. 荷兰银行
'EF9Zt8 above-the-line expenditure 线上项目支出;经常预算支出
dC$Em@Nb above-the-line receipt 线上项目收入;经常预算收入
*-q"3D` ABSA Asia Limited 南非联合亚洲有限公司
^3{TZ=_;| absolute change 绝对数值变更
QP)pgAc absolute expenditure 实际开支
e2ilB), absolute guideline figure 绝对准则数字
-/cZeQDPb absolute interest 绝对权益
s3O} 6 absolute order of discharge 绝对破产解除令
B}?5]N==] absolute profit margin 绝对利润幅度
(TwnkXrR, absolute value 实值;绝对值
J'fQW<T4wU absolutely vested interest 绝对既得权益
Jd(,/q absorbed cost 已吸收成本;已分摊成本
jm0- y% absorption 吸收;分摊;合并
jJY"{foWV absorption rate 吸收率;摊配率;分摊率
HA`@7I ACB Finance Limited 亚洲商业财务有限公司
9@52Fg;mj acceptable form of reciprocity 合理的互惠条件
("+}=*?OF3 acceptable rate 适当利率;适当汇率
->O2I? acceptance agreement 承兑协议
RIE5KCrGB acceptance for honour 参加承兑
te
!S09( acceptor 承兑人;接受人;受票人
;3: q?& acceptor for honour 参加承兑人
1_
C]*p accident insurance 意外保险
\X&H;xnC5 Accident Insurance Association of Hong Kong 香港意外保险公会
{>,V\J0p accident insurance scheme 意外保险计划
1Q4}'0U4 accident year basis 意外年度基准
s]mY*@a% accommodation 通融;贷款
1~ t{aLPz accommodation bill 通融票据;空头票据
DrBUe'RH:M accommodation party 汇票代发人
80&.JP. account balance 帐户余额;帐户结余
,^ WJm?R account book 帐簿
XC "'Q+ account collected in advance 预收款项
tBT<EV{ G account current book 往来帐簿
*U$!I?
account of after-acquired property 事后取得的财产报告
P*@2.#oO account of defaulter 拖欠帐目
OY5OJ* account payable 应付帐款
Nl9I*x^e account payee only [A/C payee only] 只可转帐;存入收款人帐户
GbA.UM~ account receivable 应收帐款
Da:unVbU account receivable report 应收帐款报表
I,VH=Yn5, account statement 结单;帐单;会计财务报表
!$Tw^$n account title 帐户名称;会计科目
.OqSch| accountant's report 会计师报告
*B\H-lp? Accountant's Report Rules 会计师报告规则
L%$|^T=% accounting and auditing procedure 会计与审计程序;会计与核数程序
k`9)=&zX+ Accounting Arrangements 《会计安排》
a/U2xq{x accounting basis 会计基础
ZA9sTc[
g accounting by Official Receiver 破产管理署署长呈交的帐目
Ppt2A6W Accounting Circular 《会计通告》
N!x =eC accounting class 会计类别
p=B>~CH accounting date 记帐日期;会计结算日期
5"]~oPK accounting for money 款项核算
U{$1[,f Accounting Officer 会计主任
E)-r+ <l accounting period 会计报告期;会计期
Ev2HGU [ accounting policy 会计政策;会计方针
KdUnD4d accounting practice 会计惯例
#nO|A\N accounting principle 会计准则
CWG6;NT6m accounting record 会计记录
9cx =@ accounting report 会计报告
kctzNGF| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OxtOd\0$ Accounting Society of China 中国会计学会
`)h6j)xiQ accounting statement 会计报表
;HBCUe<_ accounting system 会计制度;会计系统
!W'Ui
9uX accounting transaction 会计事项;帐务交易
1w0OKaF5 accounting treatment 会计处理
Bo+DJizu accounting year 会计年度
0T5=W U accretion 增值;添加
C"qU-&*v accrual 应计项目;应累算数目
qcJft'>F accrual basis 应计制;权责发生制
=GBI0&U accrual basis accounting 应计制会计;权责发生制会计
!.<T"8BUpv accrue 应累算;应计
A[dvEb;r accrued benefit 应累算利益
1?Aga,~k:a accrued charges 应计费用
&G >(9 accrued cumulative preference share dividend 应累算的累积优先股股息
n*'<uKpM accrued expenses 应累算费用
sz):oea@f@ accrued interest payable 应付利息;应计未付利息
MfBdNdox7 accrued interest receivable 应收利息;应计未收利息
l\!-2 T6Y accrued right 累算权益
25|8nfeC5 accruing profit 应累算的利润
eL.7#SIr} accumulated fiscal reserve 累积财政储备
h2;z4 accumulated profit 累积利润;滚存溢利
<n\`d accumulated reserve 累积储备
KZ:8[d accumulation of surplus income 累积收益盈余
`}no9$l~ acquired assets 既得资产
Lx U={Y0 acquisition 收购;购置;取得
q 'a acquisition cost 购置成本
FM5e+$>@ acquisition expenses 购置费用
Pe~`16f acquisition of 100% interest 收购全部股权
6Bm9?eU0 acquisition of control 取得控制权
=`C4qC_ acquisition of fixed assets 购置固定资产
0gF!!m acquisition of shell “买壳”
Q1&P@Io$ acquisition price 收购价
)I@L+ act of God 天灾
nxap\Lf acting partner 执事合伙人
qkP/Nl. u active market 买卖活跃的市场;交投畅旺的市场;旺市
i!dv0|_ active partner 积极参与的合伙人
pY^9l3y^ active trading 交投活跃
A~{f/%8D actual circulation 实际流通
k6?cP0I)5 actual cost 实际成本
YY4-bNj[p actual expenditure 实际开支;实际支出
7/X"z=Q^| actual income 实际入息;实际收入;实际收益
L8vOB I7N actual market 现货市场
<3O T>E[ actual price 现货价;实际价格
3rf#Q}" actual profit 实际利润
&,-p',\- actual quotation 实盘;实际价位;实际报价
Y5!b)vke actual year basis 按实际年度计算
lg:y|@Y'' actuals 实货
{lz G*4? actuarial investigation 精算调查
*R`MMm actuarial principle 精算原则
_b4fS'[ actuarial report 精算师报告
$
A-b vL Actuarial Society of Hong Kong 香港精算学会
c8QnN:n actuarial valuation 精算师估值
ZAg;q#z j actuary 精算师
"t&{yBQ0u ad referendum agreement 暂定协议;有待覆核的协定
O'}llo ad valorem duty 从价税;按值征税
2N6=8Xy5K ad valorem duty system 从价税制
^4`&EF ad valorem fee 从价费
G\Q9IcJ0dY ad valorem tariff 从价关税
`:-J+<` additional allowance 额外免税额
1 2]fQkp additional amount for unexpired risk 未过期风险的额外款额
~' =lou additional assessable profit 补加应评税利润
%N~CvN@T additional assessment 补加评税
<e6=% 9 additional commitment 额外承担
6|;0ax4:P additional commitment vote 额外承担拨款
J/4y|8T/y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+>3]%i-\ additional dependent parent allowance 供养父母额外免税额
^w6eWzI additional provision 额外拨款
<~%t$: additional stamp duty 附加印花税
:+kUkb-/ additional tax 补加税罚款;补加税款
3GmK3uM Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
+6%7CC 6 adjudged bankrupt 被裁定破产
D$_8rHc\A adjudicated bankrupt 裁定破产人
T=?
bdIl adjudication fee 裁定费;评定印花税额手续费;评估契据费
JY4_v>Aob adjudication of bankruptcy 裁定破产;宣告破产
REx[`x,GUh adjudication of insolvency 裁定无力偿还债务
2_olT_# adjusted actual 经调整的实数;调整后的实数
l:tpL(% adjusted current assets 经调整的流动资产;调整后的流动资产
L/k40cEI^z adjusted figure 经调整的数字;调整后的数额
l/ V&s< adjusted liabilities 经调整的负债;调整后的负债
#DaP=k"XV adjusted loss 经调整的亏损;调整后的亏损
X"J%R/f 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
lgG8!Ja adjusted profit 经调整的利润;调整后的利润
9c5!\m1 adjusted surplus 经调整的盈余额;调整后的盈余额
Q}uG/HI adjusted value 经调整的价值;调整后的价值
t61'LCEis adjustment 调整;修订;理算〔保险〕
iy
3DX|] adjustment centre 调剂中心
By/bVZks adjustment lag 调整过程的时间差距;调整时差
3Bd4
C]E adjustment mechanism 调整机制
z`9l<Q/ adjustment of loss 亏损调整
>DmRP7v
adjustment process 调整过程;调整程序
lIy/;hIc adjustment range 调整幅度
|\p5mh administered exchange rate 受管制汇率
/Y ^7Rl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
xhD$e=
g administration expenses 行政费用
>#i $Tw administration fee 手续费;行政费
g Np-f administration in bankruptcy 破产管理
&
3I7]Wm administration order 遗产管理令
& ^!v*=z administrator 管理人;遗产管理人
%~(~W>^A administrator of the estate 遗产管理人
"11j$E9#\n admission of debt 债项承认书
IgiqFV{ admission of proof 接纳债权证明
3V!x?H$ advance 放贷款项;垫付款项;预支款项;预付款项
K#U{<pUP advance account 暂支帐目;预付款帐户
h=wf>^l advance compensation 预付补偿金
0JOju$Bl, advance from shareholder 股东垫款
3 \9][S-B advance pending reimbursement 预支以待日后付还
j<|6s,& advanced economy 先进经济体系
H.;yLL= advancement 预付;预付财产
l2M/,@G advances warrant 垫款令
6NKF'zh advancing 贷出
^"/Dih\_ adverse balance 逆差
6 cr^<]v ! adverse exchange 逆汇
v @_?iC"` advertisement addressed to shareholders 在报章刊登的致股东通告
u;{T2T
advice for collection 托收通知书
yL4 -4 advice of drawing 提款通知书;汇票通知书
A9.;>8!u advice of payment 付款通知
|7Yvq%E Advisory Committee [Securities and Futures Commission]
Fj48quW1\P 谘询委员会〔证券及期货事务监察委员会〕
v,@E}F~-f1 Advisory Committee on Diversification 经济多元化谘询委员会
jS}'cm- affidavit 誓章;遗产申报誓章
f#2#g%x affidavit of no receipt 述明无收款的誓章
)uuwwz affiliate 联号;联营公司;附属公司
gtl;P_ affiliated company 附属公司;联号;联营公司
rGAFp,}-f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4I+.^7d affordability 负担能力
cEtZ}2,j African Development Bank [AfDB] 非洲开发银行
&?fvt
after-acquired property 事后取得的财产
=`ywd]\7 after-hours dealing 市后交易
xQ_:]\EZ after-tax profit 税后盈利;税后利润;税后溢利
CJtr0M<U+ agency agreement 代理协议
^$ZI>L0+ agency expenses 代理机构的开支
=54Vs8. agency fee 代理费
[_h.1oZp~ Agency Law 《代理法》
d"Ml^rAn agent 代理人;承销人
v^57j:sD agent of company 公司代理人
=k_XKxd agent's fee 代理人费;经纪费
CD$u=E
] aggregate 总计;总数;总体数字
y`T--v3mI aggregate amount 总款额;总额
"o~N42DLB% aggregate assets and liabilities 总体资产与负债
ktdz@f aggregate at constant price 按固定价格计算的总体数字
T;xHIg4 aggregate demand 总需求
#.RG1-L aggregate gross position 总持仓量
O>kXysM v> aggregate limit 总限额
R'jUS7]Y aggregate of salaries tax 合计薪俸税
19pND
m2H1 aggregate performance 总体表现;总体业绩
GC,vQ\ aggregate supply 总体供应
H,01o5J aggregate surplus 总盈余
,7WK<0
aggregate total 整体总额
+6i7,U aggregate value 总值;合计价值
w i![0IE ) aggregated basis 合计基准
:9v*,*@x aggregated net chargeable income 合计应课税入息实额
QfKR
pnj(o aggregation 合并计算;合计;总和
f]{1ZU%4 aggregation of incomes of husband and wife 夫妇入息合并计算
a)YJ4\Qg[ aggregation of property 财产的总和
Qq@_Z=mt agio 差价;贴水
Vq? 8u/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
'Y~8_+J? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
HMl!?%% 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
OtrXYiKB
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Wo<PmSt9i 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
wC4AVJJ^> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tU-#pB>H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P':]A{<Z agreement for a settlement 授产协议
d&$.jk8 2 agreement for assignment 转让协议
BWqik_ agreement for sale 售卖协议;买卖协议
,E
n(gm agreement for sale and purchase 买卖协议
K{eqB!@j agreement for the payment of interest 支付利息协议
'=Ip5A{S / agreement for the repayment of money 还款协议
e|OG-t[$* agreement of reinsurance 再保险协议
3> n2 Agricultural Bank of China 中国农业银行
|e.3FjTH air passenger departure tax 飞机乘客离境税
^=heen<S% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>Rz#g*@E airport tax 机场税
6qmo
ZAg alcohol duty 酒精税
UeK,q>i alienation 让与;让渡;转让
CrQA :_Z(7 alimony 生活费;赡养费
@[[Cs*- All Ordinaries Index [AOI] 所有普通股指数
"`8H:y all risks 全险;综合险
Q
T0IW(A All Sales Record for Stock Market 《股票市场成交报告》
JaB tX' Allied Capital Resources Limited 新联财务有限公司
P_^|KEz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8E.5k@ allocation letter 拨款信件
Aspj*CDu allocation of fund 分配款项;预留款项
4P-'(4I) allocation of profit 利润分配;溢利分配
/o}0oo5B allocation warrant 拨款令
s$+: F$Y0 allotment 分配;配股
D
KMbs allotment notice 股份配售通知;配股通知
r~Is,.zZ} allotment of shares 股份分配
C7c|\ T allowable 可获宽免;免税的
1Q2k>q8 allowable business loss 可扣除的营业亏损
2+r )VF: allowable expenses 可扣税的支出
X<@y*?D9D allowance 免税额;津贴;备抵;准备金
$.x?in|_ allowance for debts 债项的免税额
~[
ks| allowance for depreciation by wear and tear 耗损折旧免税额
04T*\G^:= allowance for funeral expenses 殡殓费的免税额
}GU6Q|s[u[ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
h#6 jUQ allowance for repairs and outgoings 修葺及支出方面的免税额
"*H'bzK allowance to debtor 给债务人的津贴
A=YEY n alteration of capital 资本更改
1rvf\ [ alternate trustee 候补受托人
vY+_tpuEH amalgamation 合并
aaa#/OWQZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
vSHIl"h ambit of charges 征税范围;收费范围
f4\p1MYQ amended valuation 经修订的估值
l2KxZteXY0 American Commodities Exchange 美国商品交易所
j}x
O34 American Express Bank Limited 美国运通银行
b6E8ase:F American Stock Exchange 美国证券交易所
{0Ol/N;|D amortization 摊销
5M.n'* amount due from banks 存放银行同业的款项
M0" g/W amount due from banks abroad 存放海外银行同业的款项
KohQ6q amount due from holding companies 控股公司欠款
w
_6Y+ amount due from local banks 存放本港银行同业的款项
5fDtSsW amount due to banks 银行同业的存款
eMPQ|
W amount due to banks abroad 海外银行同业的存款
4`'BaUU( amount due to holding companies 控股公司存款
!kk %;XSZ amount due to local banks 本港银行同业的存款
NcY0pAR* amount due to outport banks 外埠银行同业的存款
BNKo6:wy amount for note issue 发行纸币的款额
3~1lVU: amount of bond 担保契据的款额
A%2M]];%X amount of consideration 代价款额
FOnA;5Aa amount of contribution 供款数额
$8yGY amount of indebtedness 负债款额
]bU'G$Qm&s amount of principal of the loan 贷款本金额
jX8 C2}j amount of rates chargeable 应征差饷数额
YPJx/@Z` amount of share capital 股本额
$}"Wta amount of sums assured 承保款额
%K f. F amount of variation 变动幅度
uB%^2{uU amount of vote 拨款数额
Hn]n]wsLy amount payable 应付款额
p(&o'{fb amount receivable 应收款额
]TZWFL- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{O,M}0Eg analysis 分析
DP'Dg /D ancillary risk 附属风险
PC(iqL8r annual account 周年帐目;周年帐目报表;年度决算;年结
iI Nu`>I annual accounting date 年结日期
t>|N4o annual allowance 每年免税额;年积金;年度津贴;年津
YH+\rb_ annual balance 年度余额
C-b% PgA annual disposable income 每年可动用收入
dcTM02kEh annual estimates 周年预算
tJF~Xv2L! annual fee 年费
2bG4,M annual general meeting 周年大会
W[Ew6)1T annual growth rate 年增率;每年增长率
%oKc?'L0 annual long-term supplement 长期个案每年补助金
N#!1@!2BN annual pensionable emolument 可供计算退休金的年薪
Tq_X8X#p annual report 年报
bFxJ| Annual Report on the Consumer Price Index 《消费物价指数年报》
jO
N}&/ annual return 周年报表;周年申报表;每年报税表格
z ex.0OT; Annual Return Rules 《周年报表规则》
F?AfB[PM annual review of consumer prices 每年消费物价回顾
"?(Fb_}i annual roll-forward basis 逐年延展方式
Saq>o. annual salary 年薪
nVA'O annual statement 年度报表;年度决算表
E/-Kd!|" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
8GRrf2 annuitant 年金受益人
]~eWr2uG? annuity 年金
4J2F>m40 annuity contract 年金合约
'Mhdw} annuity on human life 人寿年金
!w\;Q8irN antecedent debt 先前的债项
W$&Ets8zo ante-dated cheque 倒填日期支票
]8nm9qmF< anticipated expenditure 预期开支
8VGXw;(Y,d anticipated net profit 预期纯利
tpzdYokh> anticipated revenue 预期收入
T.N7` anti-inflation measure 反通货膨胀措施
wyEgm:Vt anti-inflationary stance 反通货膨胀立场
MQMy Z: apparent deficit 表面赤字
j?) `VLZ apparent financial solvency 表面偿债能力
zk~ rKQ, apparent partner 表面合伙人
aT1W]i application for personal assessment 个人入息课税申请书
3t6'5{ application of fund 资金应用
!0+Ex
F application to release as liquidator and to destruct the books of accounts and documents
b<cM[GaV~ 申请免除清盘人职务及毁灭帐簿与文件
vXZz=E
AH appointed actuary 委任精算师
,qqV11P] appointed auditor 委任核数师;委任审计师
U4pvQE.m< appointed trustee 委任的受托人
'MlC
1HEp appointer 委任人
yC$7XSr= apportioned pro rata 按比例分摊
o*BI^4 apportionment 分配;分摊
YAG3PWmD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>~InO^R`5 apportionment formula 分摊方程式
v@SrEmg apportionment of estate duty 遗产税的分摊
'J2P3t appraisal 估价;评估
L%Hm#eFx appreciable growth 可观增长
aJ@qB9(ZBe appreciable impact 显着影响
LA0x6E+I appreciable increase 可观增长
ts$UC $ appreciation 增值;升值
rqo<Xt` appreciation against other currencies 相对其他货币升值
)fr\V." appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m,q<R1 appreciation tax 增值税
t!C-G+It appropriation 拨款;拨用;拨付
O:R{4Q*5 appropriation account 拨款帐目
l'f!za0 Appropriation Bill 拨款法案
mmK_xu~f28 appropriation-in-aid system 补助拨款办法
q0<`XDD` approved assets 核准资产
rnaDo\5 approved basket stock 认可一篮子证券
pU/.|Sh approved budget 核准预算
:M`BVZ1t approved charitable donation 认可慈善捐款
oI/ThM`=q approved charitable institution 认可慈善机构
7QFEQ} approved currency 核准货币;认可货币
go5!zSs approved estimates 核准预算
_s,svQ8# approved estimates of expenditure 核准开支预算
t$|6}BX approved overseas insurer 核准海外保险人
dj]N59< approved overseas trust company 核准海外信托公司
2F{IDcJI\ approved pooled investment fund 核准汇集投资基金
Yw
`VL)v(y approved provident fund scheme 认可公积金计划
mg]dK p approved provision 核准拨款
[%Xfl7;Wh approved redeemable share 核准可赎回股份
fXj approved regional stock 认可地区性证券
mYX) =B{ approved retirement scheme 认可退休金计划
X9wi: approved subordinated loan 核准附属贷款
v_h{_b8 arbitrage 套戥;套汇;套利
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PlNaasV arbitrageur 套戥者;套汇者
$!w%= arbitrary amount 临时款项
{D< ?.' arrangement 措施;安排;协定
[8#l~
|U arrears 欠款
h08T Q=n arrears of pay 欠付薪酬
:f:C*mYvu arrears of revenue 逾期未收税款;逾期未收的帐项
{\I\4P articles of association 组织章程;组织细则;组织章程细则
/.bwwj_; Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
(""&$BJQ| ascertainment of profit 确定利润
Tr)[q> "Asia Clear" “亚洲结算系统”
Gx($q;8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*1Q?~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V-0Y~T Asian Development Fund [ADF] 亚洲发展基金
<D}k@M
Z Asian dollar bond 亚洲美元债券
j*}xe'# Asian dollar market 亚洲美元市场
'z/hj>B< Asian dollar rate 亚洲美元利率
\)*qW[C$a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S0cO00_ob Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W#7c`nm asked price 沽盘;喊价;索价;卖方报价
L\I/2aiE assessable income 应评税入息
wW~2]*n assessable loss 应评税亏损
Re_.<_$ assessable profit 应评税利润
qS>el3G assessable value 应评税值
cxV3Vrx@A assessed profit 估定利润
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assessed value 经评估价值
]h6<o* assessment 评税;评定;估价;评税单
T=vI'"w assessment number 评税编号;估价编号
qM'5cxe assessment of additional tax 补加税评税
`KN{0<Ne assessment of performance 业绩评估;实绩评价
e!#:h4I Assessor 评税主任
=zdRoXBY[b asset price bubbles 资产价格泡沫
ryPzq}# asset-backed securities 具资产保证的证券
nM#\4Q[}Jh assets accretion 资产增值
+}]xuYzo assets and liabilities 资产与负债
:v`o=" assets betterment statement 资产递增表;资产改进表
r.[k D"l assets lending 实物放款;有抵押贷款
MeC@+@C assets of the company passing on the death 死者去世时转移的公司资产
zK v}J assets pledged as security for liabilities 用作负债抵押的资产
~9=g" v assets portfolio 资产投资组合
JXrMtSp\ assets price 资产价格
.3#Tw'% G assets quality 资产质素
V0>,Kxk assets realization 资产变现
hz!.|U@,{< assets refinancing arrangement 资产再集资安排
t+t&eg assets securitization 资产证券化
Y&nY]VV assets situated outside Hong Kong 在香港以外地方的资产
8Pq|jK " assets stripping 削减资产;拆卖资产
YRFM1?* assets value 资产值
o 0B`~7( assignee 承让人
1jR<H$aS assignment 转让;转让书;转让契
S[Et!gj: assignment of interest 权益转让
]*).3<Lw assignment of letters patent and trade mark 专利证书及商标转让
2]|+.9B assignment of property 物业转让;物业转让书
+u7mw<A
8 assignment right 转让权
yfj<P/aA+ assignor 转让人
B--`=@IRf" associate 有联系的人;有关连人士;相联者;合伙人;联系人
,xGkE7=5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
c8h
9 associate member 附属会员
QM=X<?m/,= associated body corporate 相联法人团体
=Z 2sQQVS associated company 相联公司;联属公司
ne%ckW?ks associated corporation 相联法团
LaRY#9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vq|W& 公认会计师公会〔英国〕
c}QjKJ-c Association of Futures Exchange Brokers 香港期货经纪协会
V}& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L49`=p< association of underwriters 承保人组织
I_Q '+d assumption of control 接管
6u7>S? assurance 担保;保险;转易;转易书
YQ&Xd/z- assurance of interest 权益的转易
pl5!Ih6 at 19XX price 按一九XX年价格计算
Y>r9"X|&H at a discount 按赔价计算;按贴水价格计算;打折扣
t<rhrW75P at a premium 按溢价计算;按升水价格计算
R4{2+q=0 at call 通知付款;按通知
e tY9Pq at constant market price 按固定市价计算
zUeS7\(l at constant price 按固定价格计算
ACs?m\$Q at cost 按成本计算
P'[w9'B at current market price 按当时市价计算;按现时市价计算
-rUn4a at current price 按当时价格计算;按现时价格计算
6tVB}UKs at factor cost 按要素成本计算;按生产要素成本计算
bPWIf*3# at money-of-the-day price 按付款当日价格计算
_&P![o)x at or better 按指定或较佳价位〔买卖指令〕
BDpeAF8z at par 按面值计算;平价
B+ +:7! at sight 见票即付
VB\oK\F5z at the close 按收市盘
C,.$g>)MZK at the opening 按开市盘
[/xw5rO% attestation 见证;见证条款
Drz#D1-2 at-the-money option 平价期权
.M!HVq47m attorney 受权人;受托代表人
r\Zz=~![< attornment 新拥有人承认书
vk&C'&uV9@ attributable profit 可归属利润
~]3y667 attributable share value 可归属股份价值
Ry8@U9B6,t Auckland Stock Exchange 奥克兰证券交易所
&jr'vS[b auction 拍卖
j"hfsA<_I auctioneer 拍卖商
#)z_TM07P audit 审计;核数
F.zn:y X5 Audit Commission 审计署
^<Q+=\h Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l-g+E{ZM 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
s%GhjWZS audit review 帐目审查
g^/ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B/7c`V audited account 审计帐目;经审计的帐目
@#xh)"} audited annual account 经审计的周年帐目
Hn+w1v&3 audited balance sheet 经审计的资产负债表
>8\EdN59{ auditor 核数师;核数主任;审计师
EA8K*>'pv auditor's certificate 核数师证明书;审计师证明书
G$( B26 auditor's report 核数师报告;审计师报告
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