A:
5i^vN"J A share A股;甲类股份
(Z$6JNkz abatement of tax 减税;减扣免税额
ZWa#}VS}-n ABN AMRO Bank N.V. 荷兰银行
OV/FQH;V above-the-line expenditure 线上项目支出;经常预算支出
)j6>b-H above-the-line receipt 线上项目收入;经常预算收入
*h4m<\^U ABSA Asia Limited 南非联合亚洲有限公司
Eo Urc9G2 absolute change 绝对数值变更
3EZw F absolute expenditure 实际开支
=CVT8(N* absolute guideline figure 绝对准则数字
hX_p5a1t absolute interest 绝对权益
A pjqSz" absolute order of discharge 绝对破产解除令
7[H`;l absolute profit margin 绝对利润幅度
YxtkI:C? absolute value 实值;绝对值
{^f0RGJg9 absolutely vested interest 绝对既得权益
Q*C4
q` absorbed cost 已吸收成本;已分摊成本
zrew:5*uZ absorption 吸收;分摊;合并
z`5I1#PVA absorption rate 吸收率;摊配率;分摊率
DXz8C - ACB Finance Limited 亚洲商业财务有限公司
S1zw'!O5 acceptable form of reciprocity 合理的互惠条件
nwo!A3w: acceptable rate 适当利率;适当汇率
B<XPu=| acceptance agreement 承兑协议
YgiGI
<U acceptance for honour 参加承兑
CCY|FK acceptor 承兑人;接受人;受票人
C%c `@="b acceptor for honour 参加承兑人
4) 3pa* accident insurance 意外保险
W`'|&7~ Accident Insurance Association of Hong Kong 香港意外保险公会
8-5jr_* accident insurance scheme 意外保险计划
}AiS83B accident year basis 意外年度基准
m[{&xF|_ accommodation 通融;贷款
DP_Pqn8p&M accommodation bill 通融票据;空头票据
iFCH$! accommodation party 汇票代发人
I|IlFu?O= account balance 帐户余额;帐户结余
(A'q@-XQ account book 帐簿
<e&QTyb account collected in advance 预收款项
aTh%oBrtP account current book 往来帐簿
s~$4bN>LD account of after-acquired property 事后取得的财产报告
(YJAT account of defaulter 拖欠帐目
#=H}6!18 account payable 应付帐款
JX)z<Dz$ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Cj1UD; account receivable 应收帐款
t MZ(s account receivable report 应收帐款报表
?+O|mX}`- account statement 结单;帐单;会计财务报表
d95N$n
account title 帐户名称;会计科目
(1,#=e+ accountant's report 会计师报告
IA`8ie+ Accountant's Report Rules 会计师报告规则
c'+r[rSn1 accounting and auditing procedure 会计与审计程序;会计与核数程序
;]M67ma7C Accounting Arrangements 《会计安排》
'D"K`Vw accounting basis 会计基础
R[9PFMn accounting by Official Receiver 破产管理署署长呈交的帐目
(MoTG^MrBY Accounting Circular 《会计通告》
'%!M>rY, accounting class 会计类别
}PIB b accounting date 记帐日期;会计结算日期
(I[h.\% accounting for money 款项核算
'(pdk Accounting Officer 会计主任
d+2O^of:T accounting period 会计报告期;会计期
J8v:a`bX& accounting policy 会计政策;会计方针
h==GdS4 accounting practice 会计惯例
M y"!j,Up accounting principle 会计准则
C9g~l}=$& accounting record 会计记录
9T,QWk accounting report 会计报告
'}`hY1v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a61eH )a Accounting Society of China 中国会计学会
{qWG^Db accounting statement 会计报表
?SO F
n accounting system 会计制度;会计系统
m=iov2K> accounting transaction 会计事项;帐务交易
P>T*:!s ; accounting treatment 会计处理
h!N&gZ[0 accounting year 会计年度
y]YS2^ accretion 增值;添加
wt.{Fqm accrual 应计项目;应累算数目
M}oj!xGB accrual basis 应计制;权责发生制
c^Gwri4 accrual basis accounting 应计制会计;权责发生制会计
,q@(L accrue 应累算;应计
&/hr-5k accrued benefit 应累算利益
T{H#]BF<E accrued charges 应计费用
:iQ^1S`pH accrued cumulative preference share dividend 应累算的累积优先股股息
D
,ZNh1xt accrued expenses 应累算费用
mYjiiql~ accrued interest payable 应付利息;应计未付利息
iRwW> a3/ accrued interest receivable 应收利息;应计未收利息
9h38`*Im; accrued right 累算权益
u4#~
i0@ accruing profit 应累算的利润
yFU2'pB accumulated fiscal reserve 累积财政储备
NVA`t]gn accumulated profit 累积利润;滚存溢利
):fu accumulated reserve 累积储备
{.D2ON accumulation of surplus income 累积收益盈余
0"<;You acquired assets 既得资产
%c&Ah acquisition 收购;购置;取得
)|h;J4V acquisition cost 购置成本
<,X+`m& acquisition expenses 购置费用
fpK0MS]=b acquisition of 100% interest 收购全部股权
"p~]m~g acquisition of control 取得控制权
S7NnC4)=-f acquisition of fixed assets 购置固定资产
BQuliX& acquisition of shell “买壳”
zj$_iB`9 acquisition price 收购价
=Sb:<q+Q act of God 天灾
gjegzKU acting partner 执事合伙人
8
1KG1i ) active market 买卖活跃的市场;交投畅旺的市场;旺市
tD~PvUJ active partner 积极参与的合伙人
4}8+)Pd active trading 交投活跃
-m'3L7: actual circulation 实际流通
a,57`Ks+n< actual cost 实际成本
>,"D9! actual expenditure 实际开支;实际支出
!!+/Wgd:6 actual income 实际入息;实际收入;实际收益
af?\kBm actual market 现货市场
@Wx`l) b actual price 现货价;实际价格
[rUh;_b\D actual profit 实际利润
X|1_0 actual quotation 实盘;实际价位;实际报价
}u3H4S<o actual year basis 按实际年度计算
L >Ez- actuals 实货
"'}v 0*[ actuarial investigation 精算调查
f0mH|tI` actuarial principle 精算原则
+ptF - actuarial report 精算师报告
;+ Co!L Actuarial Society of Hong Kong 香港精算学会
^0-e,d
9h actuarial valuation 精算师估值
sPE)m_u actuary 精算师
emkMR{MY ad referendum agreement 暂定协议;有待覆核的协定
w-'D*dOi ad valorem duty 从价税;按值征税
_5U%'\5s ad valorem duty system 从价税制
'e<HP Ni) ad valorem fee 从价费
]EVe@ ad valorem tariff 从价关税
c6Yf"~TD0 additional allowance 额外免税额
csFJ5 additional amount for unexpired risk 未过期风险的额外款额
n<%=~1iY+ additional assessable profit 补加应评税利润
*t?~)o7 additional assessment 补加评税
J+cAS/MYX additional commitment 额外承担
SZK)q additional commitment vote 额外承担拨款
4gv.E 0Fo additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yYG3/Z3u5 additional dependent parent allowance 供养父母额外免税额
A1|7(Sow additional provision 额外拨款
A^4kYOe additional stamp duty 附加印花税
EBIa%, additional tax 补加税罚款;补加税款
vNK`Y|u@ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ezg^5o; adjudged bankrupt 被裁定破产
p'Y&Z?8 adjudicated bankrupt 裁定破产人
(ifqwl62 adjudication fee 裁定费;评定印花税额手续费;评估契据费
FD
XWFJ adjudication of bankruptcy 裁定破产;宣告破产
E*r adjudication of insolvency 裁定无力偿还债务
@tE&<[e adjusted actual 经调整的实数;调整后的实数
Rg8m4x w adjusted current assets 经调整的流动资产;调整后的流动资产
s}[A4`EWH adjusted figure 经调整的数字;调整后的数额
;o_V!<$ adjusted liabilities 经调整的负债;调整后的负债
43{_Y] adjusted loss 经调整的亏损;调整后的亏损
PQU3s$ 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
w;yiX<t< adjusted profit 经调整的利润;调整后的利润
z@Z_] h
adjusted surplus 经调整的盈余额;调整后的盈余额
/jZaU` adjusted value 经调整的价值;调整后的价值
1Es*=zg adjustment 调整;修订;理算〔保险〕
#Cg}!38 adjustment centre 调剂中心
+#-kIaU adjustment lag 调整过程的时间差距;调整时差
Qc&-\kQ:$u adjustment mechanism 调整机制
SLQ\Y%F adjustment of loss 亏损调整
SG
dfhno; adjustment process 调整过程;调整程序
"RV`L[(P*k adjustment range 调整幅度
}&Wp3EWw administered exchange rate 受管制汇率
hs!UX=x| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(c(-E|u. administration expenses 行政费用
O?nPxa< administration fee 手续费;行政费
H)`C ncB administration in bankruptcy 破产管理
;gxN@%}@ administration order 遗产管理令
H}) Dcg3 administrator 管理人;遗产管理人
nJtEUVMt administrator of the estate 遗产管理人
7x[LF ^o admission of debt 债项承认书
IFd )OZ5 admission of proof 接纳债权证明
IdV,%d{ advance 放贷款项;垫付款项;预支款项;预付款项
,YP1$gj advance account 暂支帐目;预付款帐户
YM# advance compensation 预付补偿金
PwFQ #Z advance from shareholder 股东垫款
zp7V\W;
& advance pending reimbursement 预支以待日后付还
:rz9M@7 advanced economy 先进经济体系
p4m^ ~e advancement 预付;预付财产
1a($8> advances warrant 垫款令
DEUd[ advancing 贷出
wMH[QYb<* adverse balance 逆差
S s@u,`pr adverse exchange 逆汇
c N02roQl advertisement addressed to shareholders 在报章刊登的致股东通告
B\=SAi advice for collection 托收通知书
tr6jh=
advice of drawing 提款通知书;汇票通知书
yCF"Z/. advice of payment 付款通知
5+e> +$2 Advisory Committee [Securities and Futures Commission]
TIcd
_>TW 谘询委员会〔证券及期货事务监察委员会〕
*3A3>Rwu Advisory Committee on Diversification 经济多元化谘询委员会
M>*0r<qn affidavit 誓章;遗产申报誓章
E;6Y? vJ affidavit of no receipt 述明无收款的誓章
_o@(wGeu# affiliate 联号;联营公司;附属公司
G$?|S@I, affiliated company 附属公司;联号;联营公司
2Ueq6IuQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&\;<t,3A~ affordability 负担能力
T[5gom African Development Bank [AfDB] 非洲开发银行
'O.+6`& after-acquired property 事后取得的财产
:r1;}hIA9 after-hours dealing 市后交易
U}tl_5%) after-tax profit 税后盈利;税后利润;税后溢利
V,>+G6e agency agreement 代理协议
*'UhlFed agency expenses 代理机构的开支
D+@-XU<Lp< agency fee 代理费
5kGxhD Agency Law 《代理法》
W4)kkJ agent 代理人;承销人
F^ I\X agent of company 公司代理人
$q Zc!Qc agent's fee 代理人费;经纪费
&Q\_; aggregate 总计;总数;总体数字
! (2-(LgA aggregate amount 总款额;总额
89LpklD aggregate assets and liabilities 总体资产与负债
]]el| aggregate at constant price 按固定价格计算的总体数字
E
S#rs=" aggregate demand 总需求
u~$WH, P3 aggregate gross position 总持仓量
pyUNRqp aggregate limit 总限额
hnp`s%e, aggregate of salaries tax 合计薪俸税
XXa(305 aggregate performance 总体表现;总体业绩
cvZni#o2) aggregate supply 总体供应
H7{Q@D8 aggregate surplus 总盈余
%xf)m[JU= aggregate total 整体总额
IZv~[vi_ aggregate value 总值;合计价值
8|1`Tn}o aggregated basis 合计基准
5;X {.2 aggregated net chargeable income 合计应课税入息实额
c u\ls^ aggregation 合并计算;合计;总和
Cw
1 9y aggregation of incomes of husband and wife 夫妇入息合并计算
7m@
)Lv aggregation of property 财产的总和
Ihdu1]~R{ agio 差价;贴水
Gs+\D0o! 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》
ANckv|&'v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4rI:1yGt@ 《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》
54<6Dy f Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DZ^=*. 《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》
X Y~;)<s_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.qSBh
hH\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7SBM^r} agreement for a settlement 授产协议
?QGmoQ) agreement for assignment 转让协议
%0vTA_W agreement for sale 售卖协议;买卖协议
.4wTjbO6 agreement for sale and purchase 买卖协议
fJX\'Rc\ agreement for the payment of interest 支付利息协议
u K'<xM"%T agreement for the repayment of money 还款协议
A:kkCG!~Nf agreement of reinsurance 再保险协议
?3`q+[: Agricultural Bank of China 中国农业银行
J#0GlK@" air passenger departure tax 飞机乘客离境税
2< p{z Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
I^WIa"u_ airport tax 机场税
fs&,w alcohol duty 酒精税
JxjP@nr alienation 让与;让渡;转让
#:$O=@@?M alimony 生活费;赡养费
V/J>GRjw All Ordinaries Index [AOI] 所有普通股指数
O~.U:45t all risks 全险;综合险
?$3r5sx All Sales Record for Stock Market 《股票市场成交报告》
=K .r Allied Capital Resources Limited 新联财务有限公司
N6h1|_o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6MuWlCKF8 allocation letter 拨款信件
(YIhTSL"] allocation of fund 分配款项;预留款项
,*7H|de7 allocation of profit 利润分配;溢利分配
Am=wEu[b allocation warrant 拨款令
HzE1r+3Q@ allotment 分配;配股
WNhbXyp_ allotment notice 股份配售通知;配股通知
SC'BmR"ox allotment of shares 股份分配
^Z2kq2}a allowable 可获宽免;免税的
, 7Xqte allowable business loss 可扣除的营业亏损
xS"$g9o0 allowable expenses 可扣税的支出
5|{)Z]M%9 allowance 免税额;津贴;备抵;准备金
[(1O" allowance for debts 债项的免税额
UV4u.7y allowance for depreciation by wear and tear 耗损折旧免税额
kGm:VYf% allowance for funeral expenses 殡殓费的免税额
;;@IfZ ?j allowance for inflation 为通货膨胀而预留的款项;通胀准备金
?L=A2C\_- allowance for repairs and outgoings 修葺及支出方面的免税额
^OF5F8Tf/ allowance to debtor 给债务人的津贴
|=\91fP68` alteration of capital 资本更改
R aefj(^V alternate trustee 候补受托人
1 o|T amalgamation 合并
<{giHT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Rvvh{U;t ambit of charges 征税范围;收费范围
s|Zx(.EP amended valuation 经修订的估值
}'lNi^"XL American Commodities Exchange 美国商品交易所
Q!K`e )R American Express Bank Limited 美国运通银行
uyFn}y62 American Stock Exchange 美国证券交易所
B
s,as amortization 摊销
NgHpIonC amount due from banks 存放银行同业的款项
+jtA&1cf amount due from banks abroad 存放海外银行同业的款项
" \:ced amount due from holding companies 控股公司欠款
&s:=qQa1 amount due from local banks 存放本港银行同业的款项
1i
u =Y amount due to banks 银行同业的存款
+3Y!xD?= amount due to banks abroad 海外银行同业的存款
h'l^g%; amount due to holding companies 控股公司存款
~n6[$WjZA amount due to local banks 本港银行同业的存款
;-Ss# & amount due to outport banks 外埠银行同业的存款
1~'_K9eE amount for note issue 发行纸币的款额
>dk9f}7- amount of bond 担保契据的款额
('t kZt%8 amount of consideration 代价款额
"<*awWNI amount of contribution 供款数额
-u|l}}bh amount of indebtedness 负债款额
-l
"U"U"F amount of principal of the loan 贷款本金额
.|uLt J amount of rates chargeable 应征差饷数额
5@ foxI amount of share capital 股本额
:M j_2 amount of sums assured 承保款额
^Gq5ig1rxy amount of variation 变动幅度
8%[HYgd5) amount of vote 拨款数额
Q2eXK[?* amount payable 应付款额
kJk xx*:u amount receivable 应收款额
cn%2OP:L^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Jf)3< ~G analysis 分析
: tM?%=Q ancillary risk 附属风险
b{RqwV5P annual account 周年帐目;周年帐目报表;年度决算;年结
?U_9{}r annual accounting date 年结日期
^Dr.DWi{$ annual allowance 每年免税额;年积金;年度津贴;年津
,- '4L9 annual balance 年度余额
6e .v&f7( annual disposable income 每年可动用收入
[9V]On annual estimates 周年预算
F}U5d^!2 annual fee 年费
#dc1pfL!y{ annual general meeting 周年大会
)p8I@E annual growth rate 年增率;每年增长率
`5'2Hg+ annual long-term supplement 长期个案每年补助金
t\r:E2
O annual pensionable emolument 可供计算退休金的年薪
\&a.}t annual report 年报
%jEY3q Annual Report on the Consumer Price Index 《消费物价指数年报》
<tbZj=*O/o annual return 周年报表;周年申报表;每年报税表格
i"HgvBHx Annual Return Rules 《周年报表规则》
WA.AFt annual review of consumer prices 每年消费物价回顾
aV>aiR= annual roll-forward basis 逐年延展方式
.0|=[| annual salary 年薪
RH(V^09[o annual statement 年度报表;年度决算表
[;KmT{I9 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
st/n"HQ annuitant 年金受益人
\cQ .|S annuity 年金
R#(G%66
annuity contract 年金合约
%y"J8;U annuity on human life 人寿年金
vG
Vd antecedent debt 先前的债项
7
({=* ante-dated cheque 倒填日期支票
xNpg{cQ= anticipated expenditure 预期开支
>fzwFNdo anticipated net profit 预期纯利
sG,+
anticipated revenue 预期收入
[$a<b/4 anti-inflation measure 反通货膨胀措施
>t3'_cBC! anti-inflationary stance 反通货膨胀立场
g:<? apparent deficit 表面赤字
M=y0PCD apparent financial solvency 表面偿债能力
n.hElgkUOr apparent partner 表面合伙人
59*M"1['Q application for personal assessment 个人入息课税申请书
KrKu7]If6# application of fund 资金应用
M)!skU application to release as liquidator and to destruct the books of accounts and documents
!QEL"iJ6M' 申请免除清盘人职务及毁灭帐簿与文件
U,;xZe appointed actuary 委任精算师
B9X8 appointed auditor 委任核数师;委任审计师
7>i2OBkAhB appointed trustee 委任的受托人
k\N4@UK appointer 委任人
w#(RW7":F apportioned pro rata 按比例分摊
[f!O6moR6 apportionment 分配;分摊
b2kWjg.4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0oU=RbC apportionment formula 分摊方程式
Lw*]EG|? apportionment of estate duty 遗产税的分摊
)%Ru#}1X6 appraisal 估价;评估
6^#uLp> appreciable growth 可观增长
s_eOcm appreciable impact 显着影响
[pgZbOIN37 appreciable increase 可观增长
] hE="z=n appreciation 增值;升值
@Bs0Avj. appreciation against other currencies 相对其他货币升值
4h|dHXYZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
otr>3a*' appreciation tax 增值税
B@t'U=@7 appropriation 拨款;拨用;拨付
"tu*YNP\Q appropriation account 拨款帐目
6EJVD!#[K Appropriation Bill 拨款法案
]Kdet"+ appropriation-in-aid system 补助拨款办法
Q$ZHv_VLx approved assets 核准资产
op7FZHs approved basket stock 认可一篮子证券
UG2w 1xqHw approved budget 核准预算
lBA +zZ approved charitable donation 认可慈善捐款
z`$J_Cj Y approved charitable institution 认可慈善机构
wJG$c-(\0 approved currency 核准货币;认可货币
eW8[I'v_& approved estimates 核准预算
;sPzOS9 approved estimates of expenditure 核准开支预算
XU-m"_t approved overseas insurer 核准海外保险人
K: r\{#9 approved overseas trust company 核准海外信托公司
*t9eZ!_f? approved pooled investment fund 核准汇集投资基金
H?yE3w approved provident fund scheme 认可公积金计划
Q:MhjkOr} approved provision 核准拨款
i0pU!`0 approved redeemable share 核准可赎回股份
Tby,J
B^U approved regional stock 认可地区性证券
SKXD^OH approved retirement scheme 认可退休金计划
?m;;D'1j approved subordinated loan 核准附属贷款
RuAlB* arbitrage 套戥;套汇;套利
A^Cj1:, arbitrageur 套戥者;套汇者
ohQAA h arbitrary amount 临时款项
4TRG.$2[ arrangement 措施;安排;协定
l@~LV}BI arrears 欠款
3HiFISA* arrears of pay 欠付薪酬
.mxTfP=9 arrears of revenue 逾期未收税款;逾期未收的帐项
xiM&$<LpR articles of association 组织章程;组织细则;组织章程细则
G&9#*<F$c Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
I&]G ascertainment of profit 确定利润
X-JV'KE}^z "Asia Clear" “亚洲结算系统”
w1|Hy2D`0 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
MZv\ C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i$UQbd Asian Development Fund [ADF] 亚洲发展基金
Mm=Mz Asian dollar bond 亚洲美元债券
{3edTu Asian dollar market 亚洲美元市场
.~klG&>aV Asian dollar rate 亚洲美元利率
'2^
Yw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
IcF@F>> Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
85 ]SC$ asked price 沽盘;喊价;索价;卖方报价
:tGYs8UK assessable income 应评税入息
61K"(r~ assessable loss 应评税亏损
..KwTf assessable profit 应评税利润
k#)Ad*t assessable value 应评税值
t})$lM assessed profit 估定利润
7_\Mwy{P assessed value 经评估价值
p1O6+hRio assessment 评税;评定;估价;评税单
V@ :20m assessment number 评税编号;估价编号
+=3CL2{An assessment of additional tax 补加税评税
9$l>\.6 assessment of performance 业绩评估;实绩评价
``QHG&$/ Assessor 评税主任
83iCL; GS= asset price bubbles 资产价格泡沫
cFZCf8:zB asset-backed securities 具资产保证的证券
%3=J*wj>D assets accretion 资产增值
,x_Z JL assets and liabilities 资产与负债
K"{HseN{ assets betterment statement 资产递增表;资产改进表
RKkGITDk assets lending 实物放款;有抵押贷款
>Pal H24] assets of the company passing on the death 死者去世时转移的公司资产
JMyTwj[7 assets pledged as security for liabilities 用作负债抵押的资产
pY}/j;.[ assets portfolio 资产投资组合
U;^[$Aq assets price 资产价格
)0CQP assets quality 资产质素
H;KDZO9W assets realization 资产变现
@Hjea1@t assets refinancing arrangement 资产再集资安排
8X7{vN_3K assets securitization 资产证券化
yTAvF\s$( assets situated outside Hong Kong 在香港以外地方的资产
hWEnn=BW assets stripping 削减资产;拆卖资产
H{`{)mS assets value 资产值
$k2)8 #\ assignee 承让人
[*Ju3 assignment 转让;转让书;转让契
1B:aC|B assignment of interest 权益转让
O!R"v' assignment of letters patent and trade mark 专利证书及商标转让
w2"]Pl assignment of property 物业转让;物业转让书
-- k:a$Nt assignment right 转让权
`T WN^0!] assignor 转让人
<'m6^]: associate 有联系的人;有关连人士;相联者;合伙人;联系人
clDHTj=~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@LX6hm*} associate member 附属会员
M] EsS^/X associated body corporate 相联法人团体
lrEj/"M associated company 相联公司;联属公司
\8b6\qF/\ associated corporation 相联法团
x8N|($1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J !#Zi#8sF 公认会计师公会〔英国〕
}E&NPp> Association of Futures Exchange Brokers 香港期货经纪协会
F9Z@x) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}GZbo kWg. association of underwriters 承保人组织
B5=($?5^6% assumption of control 接管
TMj4w,g4 assurance 担保;保险;转易;转易书
'Cg{_z.~c assurance of interest 权益的转易
lF4u{B9DM at 19XX price 按一九XX年价格计算
!,&yyx. at a discount 按赔价计算;按贴水价格计算;打折扣
y!Cc?$]_Y at a premium 按溢价计算;按升水价格计算
^PqF<d6 at call 通知付款;按通知
l?E|RKp at constant market price 按固定市价计算
hKe30#:v at constant price 按固定价格计算
l I-p_K at cost 按成本计算
#$ 1$T at current market price 按当时市价计算;按现时市价计算
FxU'LN<;HY at current price 按当时价格计算;按现时价格计算
B@K[3 at factor cost 按要素成本计算;按生产要素成本计算
Fvl`2W94; at money-of-the-day price 按付款当日价格计算
n9UKcN- at or better 按指定或较佳价位〔买卖指令〕
v.g"{us at par 按面值计算;平价
9O98Q6-s at sight 见票即付
M7dU@ Ag at the close 按收市盘
b-<HXn_Fd at the opening 按开市盘
-T_\f?V88 attestation 见证;见证条款
Z!{UWegun at-the-money option 平价期权
+"!aM?o attorney 受权人;受托代表人
>S#ul? attornment 新拥有人承认书
=nRuY' attributable profit 可归属利润
Qi=*1QAkr attributable share value 可归属股份价值
8tc*.H{^+ Auckland Stock Exchange 奥克兰证券交易所
D<):ZfUbI auction 拍卖
;A#~`P auctioneer 拍卖商
c@du2ICUc audit 审计;核数
AtHS@p Audit Commission 审计署
Z85|I.mr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
SI-X[xf 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〕
A"l{?;~ audit review 帐目审查
U}AX0*S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
?J&)W,~ audited account 审计帐目;经审计的帐目
49h0^;xlo: audited annual account 经审计的周年帐目
^ddO&!U audited balance sheet 经审计的资产负债表
?U9 /fl auditor 核数师;核数主任;审计师
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