A:
"Tz'j}< 9C A share A股;甲类股份
:T )R;E@ abatement of tax 减税;减扣免税额
a(uZ}yS$ ABN AMRO Bank N.V. 荷兰银行
5yk#(i7C above-the-line expenditure 线上项目支出;经常预算支出
zd|n!3; above-the-line receipt 线上项目收入;经常预算收入
5y8VA4L/o ABSA Asia Limited 南非联合亚洲有限公司
%%FzBbWAO absolute change 绝对数值变更
D9h absolute expenditure 实际开支
yQ0:M/r;0 absolute guideline figure 绝对准则数字
Q@KCODi absolute interest 绝对权益
we8aqEomr absolute order of discharge 绝对破产解除令
7z q@T] absolute profit margin 绝对利润幅度
Kv9Z.DY absolute value 实值;绝对值
fPPC`d&Q3 absolutely vested interest 绝对既得权益
ir|c<~_= absorbed cost 已吸收成本;已分摊成本
Kk`LuS? absorption 吸收;分摊;合并
%X|u({(zb absorption rate 吸收率;摊配率;分摊率
?W2u0N ACB Finance Limited 亚洲商业财务有限公司
+}R#mco5K acceptable form of reciprocity 合理的互惠条件
+\]Gu(z< acceptable rate 适当利率;适当汇率
)M><09 acceptance agreement 承兑协议
7YFEyX10d acceptance for honour 参加承兑
\{v e6`7Rn acceptor 承兑人;接受人;受票人
lFl(Sww!\ acceptor for honour 参加承兑人
#/B g5: accident insurance 意外保险
Bmt^*;WY+ Accident Insurance Association of Hong Kong 香港意外保险公会
6=:s3I^ accident insurance scheme 意外保险计划
`I.pwst8i- accident year basis 意外年度基准
@;\0cEn> accommodation 通融;贷款
Q_>W!)p Gz accommodation bill 通融票据;空头票据
R,ZG?/#uM9 accommodation party 汇票代发人
nF
B]#LLv account balance 帐户余额;帐户结余
MXiQWg$ account book 帐簿
h0$Y;=YA account collected in advance 预收款项
6EeO\Qj{ account current book 往来帐簿
Y>6N2&Q account of after-acquired property 事后取得的财产报告
)2a)$qx; account of defaulter 拖欠帐目
]I_*+^?tI account payable 应付帐款
aW-6$=W account payee only [A/C payee only] 只可转帐;存入收款人帐户
Wdi`ZE account receivable 应收帐款
0SDnMij&bf account receivable report 应收帐款报表
ocu,qL)W account statement 结单;帐单;会计财务报表
(x
fN=Te,- account title 帐户名称;会计科目
t)1`^W} accountant's report 会计师报告
1yVhO2`7] Accountant's Report Rules 会计师报告规则
MU%7'J :_ accounting and auditing procedure 会计与审计程序;会计与核数程序
v7n@CWnN Accounting Arrangements 《会计安排》
F1A40h7R$Y accounting basis 会计基础
IC?(F]$%> accounting by Official Receiver 破产管理署署长呈交的帐目
$<yhEvv Accounting Circular 《会计通告》
.5uqc.i"f accounting class 会计类别
+Qf}&D_ accounting date 记帐日期;会计结算日期
H@1}_d accounting for money 款项核算
|nE4tN#J< Accounting Officer 会计主任
/3&MUB*z&y accounting period 会计报告期;会计期
SA7(EJ95 accounting policy 会计政策;会计方针
Re&"Q8I.8 accounting practice 会计惯例
[Q+k2J_h accounting principle 会计准则
P?S]Q19Q4 accounting record 会计记录
5vg="@O K accounting report 会计报告
sn"z'=ch Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xv&h>GOg Accounting Society of China 中国会计学会
hD=.rDvO accounting statement 会计报表
|c^ ?tR< accounting system 会计制度;会计系统
}wkY`" accounting transaction 会计事项;帐务交易
<v'&Pk< accounting treatment 会计处理
)U=]HpuzI accounting year 会计年度
C!|LGzs0 accretion 增值;添加
z;!"i~fFK accrual 应计项目;应累算数目
rtfRA< accrual basis 应计制;权责发生制
K8R>O *~ accrual basis accounting 应计制会计;权责发生制会计
vd)zvI accrue 应累算;应计
Q;J(
5; accrued benefit 应累算利益
?xrOhA9 accrued charges 应计费用
{`Gd accrued cumulative preference share dividend 应累算的累积优先股股息
d$jwh(Ivs accrued expenses 应累算费用
2;u
i'B accrued interest payable 应付利息;应计未付利息
aydNSgu accrued interest receivable 应收利息;应计未收利息
a|"Uw
`pX+ accrued right 累算权益
g/fpXO\ accruing profit 应累算的利润
2j}DI"|h accumulated fiscal reserve 累积财政储备
+FAj30 accumulated profit 累积利润;滚存溢利
[q_+s accumulated reserve 累积储备
UKQ"sC accumulation of surplus income 累积收益盈余
4(8trD6 acquired assets 既得资产
r0 )ne|&Hp acquisition 收购;购置;取得
1Dl6T\20 acquisition cost 购置成本
f:-l}Zj acquisition expenses 购置费用
S>r",S acquisition of 100% interest 收购全部股权
>=|p30\b acquisition of control 取得控制权
;0Pv49q acquisition of fixed assets 购置固定资产
SI=u-'% acquisition of shell “买壳”
NB4O,w acquisition price 收购价
PO?_i>mA act of God 天灾
r5Tdp)S acting partner 执事合伙人
!Av9?Q: active market 买卖活跃的市场;交投畅旺的市场;旺市
U(9_&sL active partner 积极参与的合伙人
c(e>Rmh active trading 交投活跃
p |1u,N actual circulation 实际流通
a5GLbanF actual cost 实际成本
#
)y/aA actual expenditure 实际开支;实际支出
"X8jpg actual income 实际入息;实际收入;实际收益
- X71JU actual market 现货市场
r`.N? actual price 现货价;实际价格
[IQ|c?DxpL actual profit 实际利润
q+y\pdhdO actual quotation 实盘;实际价位;实际报价
&'x~<rx actual year basis 按实际年度计算
0=#>w_B actuals 实货
mr^3Y8$s actuarial investigation 精算调查
}&t>j[ actuarial principle 精算原则
!7
dct#4 actuarial report 精算师报告
r]UF<*$ Actuarial Society of Hong Kong 香港精算学会
V@!)Pw actuarial valuation 精算师估值
\1Xk[% actuary 精算师
dniU{v ad referendum agreement 暂定协议;有待覆核的协定
eM:J_>7t ad valorem duty 从价税;按值征税
Iz5NA0[=2 ad valorem duty system 从价税制
8v4 o+wP ad valorem fee 从价费
#5Z`Q^ ad valorem tariff 从价关税
IF|6iKCE additional allowance 额外免税额
yjg&/6 additional amount for unexpired risk 未过期风险的额外款额
b1KtSRLV additional assessable profit 补加应评税利润
*Bq}.Yn additional assessment 补加评税
&J*M additional commitment 额外承担
1XMR7liE additional commitment vote 额外承担拨款
{^
b2nOMv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^Aq0< additional dependent parent allowance 供养父母额外免税额
*L$2M?xkY additional provision 额外拨款
Zn'tNt/ additional stamp duty 附加印花税
uI)twry]@ additional tax 补加税罚款;补加税款
$Sgf jm Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ksOGCd^G7 adjudged bankrupt 被裁定破产
Y8\P"qb adjudicated bankrupt 裁定破产人
/,I cs adjudication fee 裁定费;评定印花税额手续费;评估契据费
A913*O:\ adjudication of bankruptcy 裁定破产;宣告破产
BzP,Tu{, adjudication of insolvency 裁定无力偿还债务
6t6Z&0$h~ adjusted actual 经调整的实数;调整后的实数
|4Q*4s adjusted current assets 经调整的流动资产;调整后的流动资产
C/Khp + adjusted figure 经调整的数字;调整后的数额
)ODF6Ag adjusted liabilities 经调整的负债;调整后的负债
]~KLdgru_ adjusted loss 经调整的亏损;调整后的亏损
Jpj=d@Of70 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
vRmn61 adjusted profit 经调整的利润;调整后的利润
3KkfQ{ adjusted surplus 经调整的盈余额;调整后的盈余额
XiE`_%NW adjusted value 经调整的价值;调整后的价值
pn
gto adjustment 调整;修订;理算〔保险〕
TZAd{EZa adjustment centre 调剂中心
G
@..?> adjustment lag 调整过程的时间差距;调整时差
t?W}=%M[ adjustment mechanism 调整机制
{`QHg O adjustment of loss 亏损调整
X#lNS+&=' adjustment process 调整过程;调整程序
P5h|* ?= adjustment range 调整幅度
d9#Vq=H / administered exchange rate 受管制汇率
(Q^sK\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0N.h: 21(4 administration expenses 行政费用
K^shT h8k administration fee 手续费;行政费
4hL%J=0: administration in bankruptcy 破产管理
bf"'xn9 administration order 遗产管理令
?m
|}}a administrator 管理人;遗产管理人
GQqGrUQ*} administrator of the estate 遗产管理人
2T~cOH;T admission of debt 债项承认书
CWn\KR admission of proof 接纳债权证明
D(#f`Fj; advance 放贷款项;垫付款项;预支款项;预付款项
G@[8P?M=Z advance account 暂支帐目;预付款帐户
mll:rWC) advance compensation 预付补偿金
amu;grH advance from shareholder 股东垫款
qN)y-N.LI( advance pending reimbursement 预支以待日后付还
!Rn6x
$_ advanced economy 先进经济体系
&9p!J(C advancement 预付;预付财产
Z<-_Y]4j advances warrant 垫款令
Nr~$i% [ advancing 贷出
N{;!xIv adverse balance 逆差
;sZG=y@ adverse exchange 逆汇
Gt9$hB7 advertisement addressed to shareholders 在报章刊登的致股东通告
2 |s ohF advice for collection 托收通知书
?Z7`TnG$uf advice of drawing 提款通知书;汇票通知书
r~t`H*C)} advice of payment 付款通知
jxh:z Advisory Committee [Securities and Futures Commission]
jwDlz.sW! 谘询委员会〔证券及期货事务监察委员会〕
@ _Ey"k< Advisory Committee on Diversification 经济多元化谘询委员会
}}AIpYp,P affidavit 誓章;遗产申报誓章
,c p2Fac affidavit of no receipt 述明无收款的誓章
FzT.9Vz7 affiliate 联号;联营公司;附属公司
.f\LzZ-I: affiliated company 附属公司;联号;联营公司
.Pc>1#z&[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
21uK&nVf^l affordability 负担能力
Jz}nV1G(jz African Development Bank [AfDB] 非洲开发银行
#DTKz]i? after-acquired property 事后取得的财产
rs&]46i/p after-hours dealing 市后交易
H_DCdUgC' after-tax profit 税后盈利;税后利润;税后溢利
K p3}A$uV agency agreement 代理协议
tIsWPt]Y agency expenses 代理机构的开支
t]yxLl\ agency fee 代理费
OXEk{#Uf[3 Agency Law 《代理法》
m&UP@hUV- agent 代理人;承销人
m[9.'@ye agent of company 公司代理人
B$4*U"tk agent's fee 代理人费;经纪费
,fkvvM{mq aggregate 总计;总数;总体数字
Kg[OUBv aggregate amount 总款额;总额
'wND aggregate assets and liabilities 总体资产与负债
.DCHc,DxA aggregate at constant price 按固定价格计算的总体数字
0#,a#P aggregate demand 总需求
Ys"wG B> aggregate gross position 总持仓量
/{i~CGc;" aggregate limit 总限额
_4ag-'5 aggregate of salaries tax 合计薪俸税
F "@% 7xy aggregate performance 总体表现;总体业绩
x84!/n^z aggregate supply 总体供应
X 'Ss#s>g aggregate surplus 总盈余
<$~lFV aggregate total 整体总额
8+zW:0"[ aggregate value 总值;合计价值
3db{Tcn\@] aggregated basis 合计基准
Jh26!%<Bl aggregated net chargeable income 合计应课税入息实额
Q]:O#;"< aggregation 合并计算;合计;总和
g{8RPw] aggregation of incomes of husband and wife 夫妇入息合并计算
/WrB>w aggregation of property 财产的总和
f98,2I(>`+ agio 差价;贴水
2"Os9 KD 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》
PobX;Z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v, $r.g; 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
\iuR+I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
lSj
gN~:z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
7aG.?Ca% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l& :EKh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tcD7OC:"6 agreement for a settlement 授产协议
;FPx agreement for assignment 转让协议
DJP6Z agreement for sale 售卖协议;买卖协议
2;}leZ@U agreement for sale and purchase 买卖协议
^|Ap_!t$; agreement for the payment of interest 支付利息协议
p@<Q? agreement for the repayment of money 还款协议
&OMlW_FHR agreement of reinsurance 再保险协议
V>@[\N[ Agricultural Bank of China 中国农业银行
o-,."|6 air passenger departure tax 飞机乘客离境税
YB#fAU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=$>=EBH,cm airport tax 机场税
(I[_}l alcohol duty 酒精税
615Ya<3f8 alienation 让与;让渡;转让
DiC z%'N alimony 生活费;赡养费
H?$dnwR All Ordinaries Index [AOI] 所有普通股指数
uZqL'l+/y all risks 全险;综合险
B=_w9iVN All Sales Record for Stock Market 《股票市场成交报告》
t*{L[c9.Uq Allied Capital Resources Limited 新联财务有限公司
,+=9Rp`md all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}V?m
=y [ allocation letter 拨款信件
s\*L5{kiSl allocation of fund 分配款项;预留款项
=~D? K9o allocation of profit 利润分配;溢利分配
iSW2I~PD allocation warrant 拨款令
d
t/AAk6 allotment 分配;配股
0YH5B5b allotment notice 股份配售通知;配股通知
H;Wrcf2 allotment of shares 股份分配
O[@!1SKT0 allowable 可获宽免;免税的
k[6J;/ allowable business loss 可扣除的营业亏损
/]0qI allowable expenses 可扣税的支出
nzq
allowance 免税额;津贴;备抵;准备金
~?ab_CY allowance for debts 债项的免税额
^7gGtz2 allowance for depreciation by wear and tear 耗损折旧免税额
zj
6I:Qr allowance for funeral expenses 殡殓费的免税额
&i#$ia r allowance for inflation 为通货膨胀而预留的款项;通胀准备金
@Jt$92i5PS allowance for repairs and outgoings 修葺及支出方面的免税额
-JW~_Q[ allowance to debtor 给债务人的津贴
]\E"oZ alteration of capital 资本更改
lZFu|( alternate trustee 候补受托人
'-iEbE amalgamation 合并
@HT\Y%E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=|3BkmO ambit of charges 征税范围;收费范围
"J VIkC amended valuation 经修订的估值
b!<_ JOL2. American Commodities Exchange 美国商品交易所
s :vNr@TS American Express Bank Limited 美国运通银行
qBA)5Sv\V American Stock Exchange 美国证券交易所
GkGiQf4hh amortization 摊销
F%OP,>zl amount due from banks 存放银行同业的款项
Y(Q
0m|3P amount due from banks abroad 存放海外银行同业的款项
>O'\
jp}$l amount due from holding companies 控股公司欠款
_~kw^!p>Kr amount due from local banks 存放本港银行同业的款项
'Wlbh:=$ amount due to banks 银行同业的存款
Nx}nOm amount due to banks abroad 海外银行同业的存款
*PJH&g#Ge amount due to holding companies 控股公司存款
ZU4=&K amount due to local banks 本港银行同业的存款
^T=9j.e'ja amount due to outport banks 外埠银行同业的存款
7!O"k# amount for note issue 发行纸币的款额
g4K+AK amount of bond 担保契据的款额
'aSsyD!?< amount of consideration 代价款额
[xS7ae amount of contribution 供款数额
s~M4. 06P amount of indebtedness 负债款额
+^.Yt0} amount of principal of the loan 贷款本金额
umYsO.8 amount of rates chargeable 应征差饷数额
TdhfX {nk amount of share capital 股本额
TxrW69FV7 amount of sums assured 承保款额
I
_nQTWcm amount of variation 变动幅度
"1O_h6C amount of vote 拨款数额
n,N->t$i amount payable 应付款额
#bOv}1,s amount receivable 应收款额
2)}n"ibbT Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MxTJgY analysis 分析
]OAU&t{ ancillary risk 附属风险
Z@~gN5@,M annual account 周年帐目;周年帐目报表;年度决算;年结
Kb~nC6yJc annual accounting date 年结日期
_4{0He`q annual allowance 每年免税额;年积金;年度津贴;年津
73Dxf - annual balance 年度余额
!:{Qbv&T annual disposable income 每年可动用收入
{K^5q{u annual estimates 周年预算
bz*@[NQ annual fee 年费
'L /)9.29 annual general meeting 周年大会
.N(R~_ annual growth rate 年增率;每年增长率
7e_4sxg'(3 annual long-term supplement 长期个案每年补助金
'+Dsmoy annual pensionable emolument 可供计算退休金的年薪
corm'AJ/ annual report 年报
OC! {8MR Annual Report on the Consumer Price Index 《消费物价指数年报》
{FJMcO= annual return 周年报表;周年申报表;每年报税表格
l`v5e"V Annual Return Rules 《周年报表规则》
vNO&0~ annual review of consumer prices 每年消费物价回顾
B'Yx/c&n annual roll-forward basis 逐年延展方式
0s n$QmW: annual salary 年薪
L]Tj]u) annual statement 年度报表;年度决算表
(,At5T 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
w,%"+tY_ annuitant 年金受益人
,NO[Piok annuity 年金
^ u$gO3D annuity contract 年金合约
Bm~^d7;Cw annuity on human life 人寿年金
mnt&!X4< antecedent debt 先前的债项
b(Y
ante-dated cheque 倒填日期支票
GM|&,} anticipated expenditure 预期开支
?QP>rm anticipated net profit 预期纯利
&4Z8df! anticipated revenue 预期收入
>d 5-if anti-inflation measure 反通货膨胀措施
{`HbpM<=m] anti-inflationary stance 反通货膨胀立场
-rDfDdT apparent deficit 表面赤字
g=:o 'W$@ apparent financial solvency 表面偿债能力
#2=l\y-# apparent partner 表面合伙人
~WrpJjI[ application for personal assessment 个人入息课税申请书
pte\1q[N application of fund 资金应用
q<}IO application to release as liquidator and to destruct the books of accounts and documents
h#1:ypA6l 申请免除清盘人职务及毁灭帐簿与文件
=dXHQU&Q appointed actuary 委任精算师
)nd^@G^ appointed auditor 委任核数师;委任审计师
vJE=H9E appointed trustee 委任的受托人
Bg|d2,im appointer 委任人
FSuC)Xg apportioned pro rata 按比例分摊
Fe8X@63 apportionment 分配;分摊
mnTF40l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bTs2$81[ apportionment formula 分摊方程式
HT7,B(.} apportionment of estate duty 遗产税的分摊
1wgL^Qz@ appraisal 估价;评估
v.ZUYa| appreciable growth 可观增长
It*U"4lgi appreciable impact 显着影响
aB%.]bi appreciable increase 可观增长
T{prCM appreciation 增值;升值
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BaEv\$K appreciation against other currencies 相对其他货币升值
^EIuGz1@0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0fc;H}B* appreciation tax 增值税
\Z.r Pq appropriation 拨款;拨用;拨付
CvIuH=, appropriation account 拨款帐目
f]*;O+8$LN Appropriation Bill 拨款法案
rtPo)#t appropriation-in-aid system 补助拨款办法
)xp3
ElH approved assets 核准资产
/qdv zv%T approved basket stock 认可一篮子证券
FH</[7f;@N approved budget 核准预算
yLRe'5#m approved charitable donation 认可慈善捐款
0>[]Da} approved charitable institution 认可慈善机构
T
m"B approved currency 核准货币;认可货币
|AvPg approved estimates 核准预算
.7.G}z1 approved estimates of expenditure 核准开支预算
0hY3vBQ! approved overseas insurer 核准海外保险人
yp~z-aRa approved overseas trust company 核准海外信托公司
~n -N approved pooled investment fund 核准汇集投资基金
gmp@ TY=:L approved provident fund scheme 认可公积金计划
o0Teect= approved provision 核准拨款
ru:"c^W:[ approved redeemable share 核准可赎回股份
G[}v?RLI approved regional stock 认可地区性证券
mJ%^`mrI approved retirement scheme 认可退休金计划
<*vR_?!
approved subordinated loan 核准附属贷款
F`KXG$ arbitrage 套戥;套汇;套利
$H*8H` arbitrageur 套戥者;套汇者
u?V}pYX arbitrary amount 临时款项
@@ j\OR arrangement 措施;安排;协定
\p:)Cdn arrears 欠款
NG3?OAQTw arrears of pay 欠付薪酬
q,K|1+jn arrears of revenue 逾期未收税款;逾期未收的帐项
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1{m" 1M articles of association 组织章程;组织细则;组织章程细则
wn"\@Qv G Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
4EYD5 ascertainment of profit 确定利润
z/#,L!Z3 "Asia Clear" “亚洲结算系统”
Le83[E*i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
e;v7!X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dPO"8HQ Asian Development Fund [ADF] 亚洲发展基金
CLND[gc Asian dollar bond 亚洲美元债券
0}GO$%l Asian dollar market 亚洲美元市场
7<LuL Asian dollar rate 亚洲美元利率
YM#'+wl}` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"s@Hg1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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How! asked price 沽盘;喊价;索价;卖方报价
@Ez>?#z assessable income 应评税入息
#ChTel assessable loss 应评税亏损
2fdN@iruB assessable profit 应评税利润
9q ]f]S.L assessable value 应评税值
`*[Kmb\ assessed profit 估定利润
PU%Zay assessed value 经评估价值
P%B|HnG^ assessment 评税;评定;估价;评税单
mN-O{k0\ assessment number 评税编号;估价编号
+:Xg7H* assessment of additional tax 补加税评税
FM%WMyb[ assessment of performance 业绩评估;实绩评价
UhR^Y{W5 Assessor 评税主任
"IS; o o$g asset price bubbles 资产价格泡沫
,3rsjoKhd asset-backed securities 具资产保证的证券
WiH8j$;xu assets accretion 资产增值
y%|E z assets and liabilities 资产与负债
aP (~l_ assets betterment statement 资产递增表;资产改进表
aGWO3Nk assets lending 实物放款;有抵押贷款
N?3p,2 assets of the company passing on the death 死者去世时转移的公司资产
h0-.9ym assets pledged as security for liabilities 用作负债抵押的资产
;{8 X+H assets portfolio 资产投资组合
XN-1`5:4I assets price 资产价格
<e&v[ assets quality 资产质素
M19O^P>[ assets realization 资产变现
0aq{Y7sYU assets refinancing arrangement 资产再集资安排
J+CGhk assets securitization 资产证券化
4~Q<LEly assets situated outside Hong Kong 在香港以外地方的资产
p7+>]sqX assets stripping 削减资产;拆卖资产
!pfpT\i]N: assets value 资产值
C!_=L?QT^ assignee 承让人
eG+$~\%Fub assignment 转让;转让书;转让契
O-0 5. assignment of interest 权益转让
'RwfW|~6 assignment of letters patent and trade mark 专利证书及商标转让
Qraq{'3 assignment of property 物业转让;物业转让书
%#fjtbeB assignment right 转让权
ka=A:biz assignor 转让人
1/bTwzR.g associate 有联系的人;有关连人士;相联者;合伙人;联系人
&R/-~w5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Jj%xLv% associate member 附属会员
F.(W`H*1+ associated body corporate 相联法人团体
QlVj#Jv;~ associated company 相联公司;联属公司
3Ch42< associated corporation 相联法团
"#36- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4iSN.nxIZ 公认会计师公会〔英国〕
EqHToD I3 Association of Futures Exchange Brokers 香港期货经纪协会
Ag3+z+uS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
LD{~6RP association of underwriters 承保人组织
`4ga~Ch assumption of control 接管
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<-? assurance 担保;保险;转易;转易书
5k=04=Iyh# assurance of interest 权益的转易
G(A7=8vW at 19XX price 按一九XX年价格计算
Y8}y0]V at a discount 按赔价计算;按贴水价格计算;打折扣
9k4z__K e at a premium 按溢价计算;按升水价格计算
p Dg!Cs at call 通知付款;按通知
io"NqR#"v at constant market price 按固定市价计算
zp4@T) at constant price 按固定价格计算
5T"h7^}e at cost 按成本计算
-5os0G80 at current market price 按当时市价计算;按现时市价计算
Ur[ai6LNG at current price 按当时价格计算;按现时价格计算
c.Izm+9k at factor cost 按要素成本计算;按生产要素成本计算
{OQ)Np! at money-of-the-day price 按付款当日价格计算
uR=*q a at or better 按指定或较佳价位〔买卖指令〕
N f?\O@ at par 按面值计算;平价
2/ )~$0 at sight 见票即付
6ImW|% at the close 按收市盘
}<z[t5 at the opening 按开市盘
"1dpv\ attestation 见证;见证条款
)#Ecm<.^ at-the-money option 平价期权
!#1UTa attorney 受权人;受托代表人
=C#z Px, attornment 新拥有人承认书
hey/#GC* attributable profit 可归属利润
xhCNiYJ| attributable share value 可归属股份价值
qU&v50n Auckland Stock Exchange 奥克兰证券交易所
3]\'Q} auction 拍卖
J>hjIN auctioneer 拍卖商
(RUc>Qi audit 审计;核数
.|:(VG$MfI Audit Commission 审计署
~hP]<$v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<,*w$ 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〕
ko{&~ audit review 帐目审查
yqJ>Z%)hf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?t;,Nk`jx audited account 审计帐目;经审计的帐目
"SKv'*\b audited annual account 经审计的周年帐目
!!6@r|. audited balance sheet 经审计的资产负债表
`^g-2~ auditor 核数师;核数主任;审计师
0p,_?3nX auditor's certificate 核数师证明书;审计师证明书
J,h'eY5 auditor's report 核数师报告;审计师报告
5OTZa>H Aussie bond 澳元债券
%h_N%B$7c1 austerity budget 紧缩预算
D1]?f` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
< A`srmS? Australia All Ordinaries Index 澳洲所有普通股票指数
)):D&wlq Australian Dollar [AUD] 澳元
#pD=TMefC Australian Options Market 澳大利亚期权市场
}PMlG Australian Securities Commission 澳洲证券事务监察委员会
SQ/}K8uZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1[Q~&QC Australian Stock Exchange 澳大利亚证券交易所
[8b{Ybaz Austrian Schilling [ATS] 奥地利先令
Kk \,q? authentication 认证;鉴证
j;_E0j# authority to purchase 委托购买证;委购书
1"l48NL L| authorization 认可;核准;授权;授权书
b^~4 k; < authorization by direction 指示授权
p%Ns
f[1> authorization by instruction 指令授权
r"7 !J[u authorization by warrant 令状授权
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ql% authorization of unit trust 单位信托的认可
eH;{Ln authorized agent 指定代理人
C]zG@O! authorized capital 法定资本
pfMmDl5| authorized clerk 出市员
[7{cf`C authorized dealer 认可交易商
`j6O authorized financial institution 认可财务机构
L$]Y$yv authorized fund 认可基金
w~AO;X*Ke" authorized fund house 获授权的基金公司;认可基金公司
{FNCC*= authorized institution 认可机构
%zjyZ{= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
t4zKI~cO
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
PTF|"^k+
authorized insurer 获授权保险人;获认可承保人
V4*/t#L/ authorized investment 特准投资项目
bM,%+9oz; authorized person 获授权人
Z%{`j!!p authorized representative 获授权代表
[Z[ p@Ux authorized share capital 法定股本
2"Ki5 automated quotation system 自动报价系统
BS?rKtdm( Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_:XX+3W7 自动交易系统〔香港期货交易所有限公司〕
g s%[Cv automatic adjustment mechanism 自动调整机制
Mn*v&O : automatic adjustment system 自动调整系统
:Q;mgHTNz Automatic Clearing House 自动票据交换所
hC!8-uBK5< automatic exchange rates accumulation system 自动化汇率累集系统
(]"`>,ray Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>)F)@KAuN4 automatic teller machine [ATM] 自动柜员机
[WR*u\FF autopay 自动转帐
V4<f4|IL available assets 可用资产
"6WE6zq available fiscal reserve 现存财政储备
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