A:
<=!|U0YV
A share A股;甲类股份
=`BPGfCb abatement of tax 减税;减扣免税额
4 {3<
` ABN AMRO Bank N.V. 荷兰银行
8*yky above-the-line expenditure 线上项目支出;经常预算支出
tsqWnz=) above-the-line receipt 线上项目收入;经常预算收入
R{Qvpd$y ABSA Asia Limited 南非联合亚洲有限公司
ogKd}qTov absolute change 绝对数值变更
WevXQ-eKm absolute expenditure 实际开支
%Z6\W;
(n absolute guideline figure 绝对准则数字
Zl`sY5{1 absolute interest 绝对权益
N`i`[ f absolute order of discharge 绝对破产解除令
%c,CfhEV%& absolute profit margin 绝对利润幅度
55|.MXzq absolute value 实值;绝对值
7!E7XP6,~> absolutely vested interest 绝对既得权益
E 5bo60z absorbed cost 已吸收成本;已分摊成本
Z~Z+Yt;,9a absorption 吸收;分摊;合并
`_H^k!^ absorption rate 吸收率;摊配率;分摊率
_<G% ACB Finance Limited 亚洲商业财务有限公司
Y@M
l}43 acceptable form of reciprocity 合理的互惠条件
rlVo}kc7: acceptable rate 适当利率;适当汇率
i"C?6R acceptance agreement 承兑协议
Ol.
rjz9 acceptance for honour 参加承兑
de?lO;8 acceptor 承兑人;接受人;受票人
<\S
j5 acceptor for honour 参加承兑人
z[ N_3n accident insurance 意外保险
ZE>!]# , Accident Insurance Association of Hong Kong 香港意外保险公会
f@= lK?Pfh accident insurance scheme 意外保险计划
(Qys`D accident year basis 意外年度基准
}X*.Vv A accommodation 通融;贷款
)VCRbz"[g accommodation bill 通融票据;空头票据
H(Q|qckj accommodation party 汇票代发人
w*s#=]6 account balance 帐户余额;帐户结余
#pw=HHq*( account book 帐簿
(-rw]=Qu account collected in advance 预收款项
-}2e+DyAy account current book 往来帐簿
* E3
c-- account of after-acquired property 事后取得的财产报告
K=C).5=U account of defaulter 拖欠帐目
z@S39Xp== account payable 应付帐款
j{a3AEmps account payee only [A/C payee only] 只可转帐;存入收款人帐户
iVGc\6+' account receivable 应收帐款
*Ad7GG1/u account receivable report 应收帐款报表
8q&*tpE account statement 结单;帐单;会计财务报表
C]+T5W\"<B account title 帐户名称;会计科目
yD9<-B<) accountant's report 会计师报告
P&@[ j0 Accountant's Report Rules 会计师报告规则
ewcgg accounting and auditing procedure 会计与审计程序;会计与核数程序
kaj6C_k| Accounting Arrangements 《会计安排》
';bovh@* accounting basis 会计基础
ZM%z"hO9R accounting by Official Receiver 破产管理署署长呈交的帐目
,0Y5O?pu\ Accounting Circular 《会计通告》
4?^t=7N accounting class 会计类别
F
DCHB~D accounting date 记帐日期;会计结算日期
c;e2=
A accounting for money 款项核算
Bswd20(w Accounting Officer 会计主任
J]|lCwF accounting period 会计报告期;会计期
\dag~b< accounting policy 会计政策;会计方针
<\cH9D`dE accounting practice 会计惯例
Z"fnjH accounting principle 会计准则
2x*C1
accounting record 会计记录
MO$dim> accounting report 会计报告
r?= 7#/] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ly]n2RK Accounting Society of China 中国会计学会
~|~j01# accounting statement 会计报表
8oj-5|ct accounting system 会计制度;会计系统
H -,RzL/ accounting transaction 会计事项;帐务交易
){oVVLs accounting treatment 会计处理
W}5 H'D accounting year 会计年度
_(8HK accretion 增值;添加
h7S&tW GU accrual 应计项目;应累算数目
wB;'+d& accrual basis 应计制;权责发生制
q:1_D> accrual basis accounting 应计制会计;权责发生制会计
z!I(B^)BkT accrue 应累算;应计
5Y8/ZW~D0 accrued benefit 应累算利益
R]Q4+ accrued charges 应计费用
5PQs1B accrued cumulative preference share dividend 应累算的累积优先股股息
=Jx,.|Bf accrued expenses 应累算费用
E*Q><UU accrued interest payable 应付利息;应计未付利息
zoV-@<Eh accrued interest receivable 应收利息;应计未收利息
L.xzI-I@D accrued right 累算权益
SAEr $F^ accruing profit 应累算的利润
&n:F])`2 accumulated fiscal reserve 累积财政储备
SdfrLdi}Y accumulated profit 累积利润;滚存溢利
]{[VTjC7rY accumulated reserve 累积储备
Z<#beT6 accumulation of surplus income 累积收益盈余
.#b! # acquired assets 既得资产
$bU|'}QR acquisition 收购;购置;取得
t'EH_U acquisition cost 购置成本
\8!&XcA acquisition expenses 购置费用
[lC*|4t& acquisition of 100% interest 收购全部股权
iM Xl}3 acquisition of control 取得控制权
nV0"q|0K; acquisition of fixed assets 购置固定资产
{Z_Pry$6 acquisition of shell “买壳”
I/s?]v acquisition price 收购价
/.\$%bua act of God 天灾
66%#$WH# acting partner 执事合伙人
F%6`D active market 买卖活跃的市场;交投畅旺的市场;旺市
imtW[ y+4 active partner 积极参与的合伙人
|^ml|cb active trading 交投活跃
zSYWNmj& actual circulation 实际流通
iD|"} }01 actual cost 实际成本
PaEsz$mgy actual expenditure 实际开支;实际支出
t
_Q/v actual income 实际入息;实际收入;实际收益
x=qACoq actual market 现货市场
jBEt!Azur actual price 现货价;实际价格
XRI1/2YA actual profit 实际利润
kl| KFdA; actual quotation 实盘;实际价位;实际报价
V\kf6E actual year basis 按实际年度计算
-NVk>ENL4 actuals 实货
y )v'0q actuarial investigation 精算调查
h@z(yB
j:0 actuarial principle 精算原则
U"xI1fg%b actuarial report 精算师报告
Z8=4cWI~; Actuarial Society of Hong Kong 香港精算学会
[j5^Zb&0 actuarial valuation 精算师估值
V&_5q`L actuary 精算师
kvdzD6T
9 ad referendum agreement 暂定协议;有待覆核的协定
0rT-8iJp4P ad valorem duty 从价税;按值征税
flLC\ ad valorem duty system 从价税制
J680|\ ER ad valorem fee 从价费
cmu5KeH ad valorem tariff 从价关税
Fa9]!bW additional allowance 额外免税额
UJ)\E
^Hp additional amount for unexpired risk 未过期风险的额外款额
t9PS5O ; additional assessable profit 补加应评税利润
?#\?&uFJ} additional assessment 补加评税
SF;;4og additional commitment 额外承担
S&V5zB""n additional commitment vote 额外承担拨款
oj<.axA, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eR8qO"%2: additional dependent parent allowance 供养父母额外免税额
;sa-Bh=j^ additional provision 额外拨款
COj50t/ additional stamp duty 附加印花税
"0g1'az} additional tax 补加税罚款;补加税款
&K`[SX= Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$xS `i-| adjudged bankrupt 被裁定破产
Vd|5JA}<" adjudicated bankrupt 裁定破产人
X63DBF4A adjudication fee 裁定费;评定印花税额手续费;评估契据费
>U9!KB adjudication of bankruptcy 裁定破产;宣告破产
LIVVb"V|, adjudication of insolvency 裁定无力偿还债务
/PIU@$DV adjusted actual 经调整的实数;调整后的实数
A"C%.InZ adjusted current assets 经调整的流动资产;调整后的流动资产
:f^O!^N adjusted figure 经调整的数字;调整后的数额
1`m ~c adjusted liabilities 经调整的负债;调整后的负债
yaA9*k adjusted loss 经调整的亏损;调整后的亏损
5in6Y5c kj 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
wLU w'Ai adjusted profit 经调整的利润;调整后的利润
^<<( }3 adjusted surplus 经调整的盈余额;调整后的盈余额
5gV8=Ml"V adjusted value 经调整的价值;调整后的价值
ag?@5q3J} adjustment 调整;修订;理算〔保险〕
L"tj DAV adjustment centre 调剂中心
{:Z# 8dGe adjustment lag 调整过程的时间差距;调整时差
S]1+tj adjustment mechanism 调整机制
[8SW0wsk adjustment of loss 亏损调整
cCU'~ adjustment process 调整过程;调整程序
OR( )D~:n adjustment range 调整幅度
}<&g1x'pa administered exchange rate 受管制汇率
Qkk~{OuC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'8k\a{t_z administration expenses 行政费用
(1(3:)@S6 administration fee 手续费;行政费
Os8]iNvW\ administration in bankruptcy 破产管理
8R:H{)o~s} administration order 遗产管理令
r#]gAG4t\
administrator 管理人;遗产管理人
uHQJ& administrator of the estate 遗产管理人
42Vy#t/HC admission of debt 债项承认书
*s?&)][ admission of proof 接纳债权证明
8{JTR|yB advance 放贷款项;垫付款项;预支款项;预付款项
:
Ot\l advance account 暂支帐目;预付款帐户
h.4;-& advance compensation 预付补偿金
oRy?Dx+H advance from shareholder 股东垫款
& HphE2 h advance pending reimbursement 预支以待日后付还
dlK#V) advanced economy 先进经济体系
%o#D" advancement 预付;预付财产
X\
\\RCp advances warrant 垫款令
N(}7M~m> advancing 贷出
&N*S
adverse balance 逆差
~?-U
J^# adverse exchange 逆汇
{*t'h?b advertisement addressed to shareholders 在报章刊登的致股东通告
Fm,A<+l@u advice for collection 托收通知书
h:# advice of drawing 提款通知书;汇票通知书
.rG Rdb advice of payment 付款通知
Ua V9T:)x Advisory Committee [Securities and Futures Commission]
Nf0b?jn- 谘询委员会〔证券及期货事务监察委员会〕
/n?5J`6 Advisory Committee on Diversification 经济多元化谘询委员会
**-%5~ affidavit 誓章;遗产申报誓章
?$;_a%v6 affidavit of no receipt 述明无收款的誓章
cGsxfwD affiliate 联号;联营公司;附属公司
6l [TQ affiliated company 附属公司;联号;联营公司
lbT<HWzNH affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%MbjKw affordability 负担能力
:'I mz African Development Bank [AfDB] 非洲开发银行
D}cq_|mmn[ after-acquired property 事后取得的财产
G5=(3 V% after-hours dealing 市后交易
1(hgSf1WH after-tax profit 税后盈利;税后利润;税后溢利
qJ"dkT* agency agreement 代理协议
9qwVBu ; agency expenses 代理机构的开支
-1S+fUkiK/ agency fee 代理费
wXXv0OzK Agency Law 《代理法》
Xj+1]KRN agent 代理人;承销人
|m k $W$h agent of company 公司代理人
j=dHgnVvj agent's fee 代理人费;经纪费
$./JA)` aggregate 总计;总数;总体数字
)J~Qx-jG aggregate amount 总款额;总额
I^M3>}p aggregate assets and liabilities 总体资产与负债
x gaN0! aggregate at constant price 按固定价格计算的总体数字
=#T6,[5
aggregate demand 总需求
5[X^1 aggregate gross position 总持仓量
;5" r)F+P aggregate limit 总限额
]ueq&| aggregate of salaries tax 合计薪俸税
[:g6gAuh, aggregate performance 总体表现;总体业绩
bMkn(_H)\ aggregate supply 总体供应
<LZvG IMl aggregate surplus 总盈余
3{on$\ aggregate total 整体总额
# dW$"u aggregate value 总值;合计价值
f:"es: Fb aggregated basis 合计基准
mN3%;$ND7 aggregated net chargeable income 合计应课税入息实额
$L:g7?)k aggregation 合并计算;合计;总和
:r^i0g|5P aggregation of incomes of husband and wife 夫妇入息合并计算
Iy|]U&`
aggregation of property 财产的总和
.yi.GRk agio 差价;贴水
xE;fM\7pu Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
o0s+ roiD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LL9Mty, 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
]wa?~;1^& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8-juzL} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
=kZPd>&L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
go2:D#mf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0
"pm7 agreement for a settlement 授产协议
b0LQ$XM>8 agreement for assignment 转让协议
0\o0(eHCQz agreement for sale 售卖协议;买卖协议
@WBy:gV" agreement for sale and purchase 买卖协议
UTin0k agreement for the payment of interest 支付利息协议
kX[I|Z= agreement for the repayment of money 还款协议
vj?9X5A_ agreement of reinsurance 再保险协议
HEjV7g0E Agricultural Bank of China 中国农业银行
D\j1` air passenger departure tax 飞机乘客离境税
-U%wLkf| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G:u[Lk#6K airport tax 机场税
/d'^XYOC alcohol duty 酒精税
,W*<e- alienation 让与;让渡;转让
,589/xTA@ alimony 生活费;赡养费
z56W5g2 All Ordinaries Index [AOI] 所有普通股指数
*tz"T-6O all risks 全险;综合险
'OBAnE<. All Sales Record for Stock Market 《股票市场成交报告》
K{M_ 4'\ Allied Capital Resources Limited 新联财务有限公司
@] )a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"-v9V7KCM allocation letter 拨款信件
g"#R>&P allocation of fund 分配款项;预留款项
)F4er' allocation of profit 利润分配;溢利分配
.t"s>jq 1 allocation warrant 拨款令
'cH),~ z allotment 分配;配股
vx!nC}f"k` allotment notice 股份配售通知;配股通知
&z1r$X.AW allotment of shares 股份分配
ms;Lu-UR allowable 可获宽免;免税的
4"l(rg allowable business loss 可扣除的营业亏损
bhe|q`1,E allowable expenses 可扣税的支出
I \vu?$w allowance 免税额;津贴;备抵;准备金
6G@_!i*2F allowance for debts 债项的免税额
Ms^Y:,;Hi allowance for depreciation by wear and tear 耗损折旧免税额
.o|Gk
5) allowance for funeral expenses 殡殓费的免税额
9l{r&] allowance for inflation 为通货膨胀而预留的款项;通胀准备金
Am kHVg allowance for repairs and outgoings 修葺及支出方面的免税额
C/!2q$ allowance to debtor 给债务人的津贴
]>R`]U9*O alteration of capital 资本更改
^!pagt^ alternate trustee 候补受托人
'f;+*~*L amalgamation 合并
wF@qBDxg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d+2I+O03 ambit of charges 征税范围;收费范围
[.Kia
> amended valuation 经修订的估值
iOki ZN+d> American Commodities Exchange 美国商品交易所
QdC>fy American Express Bank Limited 美国运通银行
r(cS{oni American Stock Exchange 美国证券交易所
PJA 1/" amortization 摊销
OWOj|jM amount due from banks 存放银行同业的款项
G;fP amount due from banks abroad 存放海外银行同业的款项
apGf@b amount due from holding companies 控股公司欠款
VWLou
jB amount due from local banks 存放本港银行同业的款项
Q
CfA3* amount due to banks 银行同业的存款
$G*$j! amount due to banks abroad 海外银行同业的存款
##k=='dR amount due to holding companies 控股公司存款
N<N!it amount due to local banks 本港银行同业的存款
r<&d1fM;X amount due to outport banks 外埠银行同业的存款
*e_ /D$SC amount for note issue 发行纸币的款额
<]CO}r
amount of bond 担保契据的款额
tQ?? nI2 amount of consideration 代价款额
oB_{xu$6| amount of contribution 供款数额
Q6.},o amount of indebtedness 负债款额
U]e;=T:3 amount of principal of the loan 贷款本金额
l6l)M amount of rates chargeable 应征差饷数额
*<Qn)Az amount of share capital 股本额
=H!u4
amount of sums assured 承保款额
LAMTf"a amount of variation 变动幅度
g&BF#)7C amount of vote 拨款数额
Fm [,u amount payable 应付款额
*(o~pxFTR amount receivable 应收款额
lW^RwNcd Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S1&6P)X.Za analysis 分析
dLQ!hKD~ ancillary risk 附属风险
s{IycTbz annual account 周年帐目;周年帐目报表;年度决算;年结
)5&w annual accounting date 年结日期
l)XzU&Sc~ annual allowance 每年免税额;年积金;年度津贴;年津
oWx!
'K6]V annual balance 年度余额
Y#?Sqm( annual disposable income 每年可动用收入
x8zUGvtQ annual estimates 周年预算
5<ery~q annual fee 年费
_4.`$n/Z annual general meeting 周年大会
GbStqR~^# annual growth rate 年增率;每年增长率
W J^r~*r annual long-term supplement 长期个案每年补助金
B[cZEFo\ annual pensionable emolument 可供计算退休金的年薪
61!R- annual report 年报
}ZvL%4jT Annual Report on the Consumer Price Index 《消费物价指数年报》
Bz7T1B&to annual return 周年报表;周年申报表;每年报税表格
$+7MY-9T Annual Return Rules 《周年报表规则》
'H*S-d6V annual review of consumer prices 每年消费物价回顾
6AZ/whn# annual roll-forward basis 逐年延展方式
Pfi '+I`s annual salary 年薪
AbLOq@lrK annual statement 年度报表;年度决算表
;znIY&Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tM{t'WU annuitant 年金受益人
`;QpPSw + annuity 年金
|3"'>*
J annuity contract 年金合约
BhdJ/C^ annuity on human life 人寿年金
FeSe^ ^dW antecedent debt 先前的债项
wm8(Ju ante-dated cheque 倒填日期支票
roW8 4x anticipated expenditure 预期开支
s:;!QIC5jo anticipated net profit 预期纯利
Ds0^/bYp& anticipated revenue 预期收入
Cd6^aFoK! anti-inflation measure 反通货膨胀措施
;uDH&3W anti-inflationary stance 反通货膨胀立场
}v@w(*)h: apparent deficit 表面赤字
#,!.e apparent financial solvency 表面偿债能力
(B,CL222x apparent partner 表面合伙人
hua{g_ application for personal assessment 个人入息课税申请书
;'R{b$B;| application of fund 资金应用
u]"oGJj1 application to release as liquidator and to destruct the books of accounts and documents
C4Bh#C 申请免除清盘人职务及毁灭帐簿与文件
{!'AR`| appointed actuary 委任精算师
QXgh[9wG appointed auditor 委任核数师;委任审计师
=$Xdn' appointed trustee 委任的受托人
$Wb"X=}tl appointer 委任人
cq@8!Eu w] apportioned pro rata 按比例分摊
h7I_{v8 apportionment 分配;分摊
qrm~=yU% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*>S\i7RET apportionment formula 分摊方程式
Td"f(&Hk& apportionment of estate duty 遗产税的分摊
oDM}h
+ appraisal 估价;评估
<P}{0Y~@*W appreciable growth 可观增长
>RF[0s'- appreciable impact 显着影响
$S=lm { appreciable increase 可观增长
[T~O%ly7x& appreciation 增值;升值
2x3&o|J appreciation against other currencies 相对其他货币升值
p# O%<S@? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H4^-M Sw appreciation tax 增值税
X^fMt] appropriation 拨款;拨用;拨付
}MXZ appropriation account 拨款帐目
yv4hH4Io Appropriation Bill 拨款法案
ldi'@^ appropriation-in-aid system 补助拨款办法
y=5s~7] approved assets 核准资产
x1Z?x,-D" approved basket stock 认可一篮子证券
wdl6dLu approved budget 核准预算
7P=1+2V approved charitable donation 认可慈善捐款
2-]gHAw% approved charitable institution 认可慈善机构
8cR4@Hqx approved currency 核准货币;认可货币
^Zydy approved estimates 核准预算
V0ulIKck approved estimates of expenditure 核准开支预算
]rC6fNhQ approved overseas insurer 核准海外保险人
q9icj approved overseas trust company 核准海外信托公司
'$q'Wl) approved pooled investment fund 核准汇集投资基金
8Ay#6o approved provident fund scheme 认可公积金计划
!Edc]rg7 approved provision 核准拨款
pmIQD" approved redeemable share 核准可赎回股份
FeLWQn/aV6 approved regional stock 认可地区性证券
9(ANhG approved retirement scheme 认可退休金计划
_%z)Y=Q approved subordinated loan 核准附属贷款
wgzjuTqwBF arbitrage 套戥;套汇;套利
jD$T arbitrageur 套戥者;套汇者
ryN/sjQC arbitrary amount 临时款项
!u>29VN arrangement 措施;安排;协定
4TC
!P} arrears 欠款
b\dBt#mB! arrears of pay 欠付薪酬
Qighvei arrears of revenue 逾期未收税款;逾期未收的帐项
m0XK?;\V articles of association 组织章程;组织细则;组织章程细则
kM]? Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
U#d",s ascertainment of profit 确定利润
~\:+y "Asia Clear" “亚洲结算系统”
5pE[}@-c9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T3%yV*F, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sAC1Pda Asian Development Fund [ADF] 亚洲发展基金
@&mv4zz&W Asian dollar bond 亚洲美元债券
) dwPD Asian dollar market 亚洲美元市场
:=UeYm
@ Asian dollar rate 亚洲美元利率
Lt|k}p@] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UH.M)br Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!|!:MYn asked price 沽盘;喊价;索价;卖方报价
zZ
OoPE assessable income 应评税入息
u+z$+[lm!G assessable loss 应评税亏损
2EycFjO assessable profit 应评税利润
pkjL2U: assessable value 应评税值
mS&[<[x assessed profit 估定利润
}qi6K-,oU assessed value 经评估价值
>77
/e@ assessment 评税;评定;估价;评税单
u23^* - assessment number 评税编号;估价编号
6>SP5|GG assessment of additional tax 补加税评税
lmQ!q>N assessment of performance 业绩评估;实绩评价
VG q' Assessor 评税主任
y<8)mw asset price bubbles 资产价格泡沫
L8/o9N1 asset-backed securities 具资产保证的证券
j}#48{ assets accretion 资产增值
3Ki`W!C assets and liabilities 资产与负债
i1\xZ<|0 assets betterment statement 资产递增表;资产改进表
|Tf}8e assets lending 实物放款;有抵押贷款
9@:H9"w assets of the company passing on the death 死者去世时转移的公司资产
=36vsps= assets pledged as security for liabilities 用作负债抵押的资产
|
z$ba:u5 assets portfolio 资产投资组合
9%>H}7= assets price 资产价格
Y>wpla[kUq assets quality 资产质素
o5i?|HJ assets realization 资产变现
r-H~MisL assets refinancing arrangement 资产再集资安排
E6y/,s^~S_ assets securitization 资产证券化
91jv=>=DM assets situated outside Hong Kong 在香港以外地方的资产
P/,7CfyPd assets stripping 削减资产;拆卖资产
;BejFcb assets value 资产值
VKS:d!}3E assignee 承让人
ofj7$se assignment 转让;转让书;转让契
g@`14U/| assignment of interest 权益转让
K3!|k(jt assignment of letters patent and trade mark 专利证书及商标转让
M)Vz9, assignment of property 物业转让;物业转让书
{jJUS> assignment right 转让权
(
y'i{:B assignor 转让人
9IN=m 5 associate 有联系的人;有关连人士;相联者;合伙人;联系人
=@G#c5H* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bhnm<RZ associate member 附属会员
t`Mm associated body corporate 相联法人团体
TB*g$* associated company 相联公司;联属公司
1CFrV=d associated corporation 相联法团
toX4kmC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$/Zsy6q: 公认会计师公会〔英国〕
zf5s\w.4 Association of Futures Exchange Brokers 香港期货经纪协会
_+wv3?
c" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R]m`v: 9 association of underwriters 承保人组织
!M)! assumption of control 接管
V[rNJf1z assurance 担保;保险;转易;转易书
DTlM} assurance of interest 权益的转易
L7wl3zG at 19XX price 按一九XX年价格计算
rs=wEMq/ at a discount 按赔价计算;按贴水价格计算;打折扣
3!Rb{ at a premium 按溢价计算;按升水价格计算
&s\$&%| at call 通知付款;按通知
#fzvK+ at constant market price 按固定市价计算
;7K5Bo at constant price 按固定价格计算
QKE$>G
at cost 按成本计算
9'Pyo`hJ#U at current market price 按当时市价计算;按现时市价计算
|hiYV at current price 按当时价格计算;按现时价格计算
+}I[l,,xy at factor cost 按要素成本计算;按生产要素成本计算
h"
P4 at money-of-the-day price 按付款当日价格计算
j/#kO? at or better 按指定或较佳价位〔买卖指令〕
NA]7qb%%< at par 按面值计算;平价
zVGjXuNa at sight 见票即付
42Tjbten_u at the close 按收市盘
zi:GvTG at the opening 按开市盘
\G#Qe*"'K attestation 见证;见证条款
#-
z*c at-the-money option 平价期权
/FkLZm attorney 受权人;受托代表人
(|bMtT?"x attornment 新拥有人承认书
&:S_ewJK7 attributable profit 可归属利润
N+"Y@X yg attributable share value 可归属股份价值
" 5synfO Auckland Stock Exchange 奥克兰证券交易所
jE&kN$.7j auction 拍卖
|Rhx&/ auctioneer 拍卖商
.%U~ r2Y( audit 审计;核数
dV<M$+;s] Audit Commission 审计署
9bMM-~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!|9$ 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〕
rf@/<Wu audit review 帐目审查
<{[AG3/Zj4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h<Yn0(. audited account 审计帐目;经审计的帐目
one^XYy1% audited annual account 经审计的周年帐目
_B8e1an audited balance sheet 经审计的资产负债表
2t<
dCw auditor 核数师;核数主任;审计师
f"k?Ix\
e auditor's certificate 核数师证明书;审计师证明书
SL hki)| auditor's report 核数师报告;审计师报告
y$r9Y!?s Aussie bond 澳元债券
U^+9l?ol austerity budget 紧缩预算
?"{+m Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d?v#gW Australia All Ordinaries Index 澳洲所有普通股票指数
`JG~%0Z?} Australian Dollar [AUD] 澳元
nxsQDw\hy Australian Options Market 澳大利亚期权市场
3+EJ% Australian Securities Commission 澳洲证券事务监察委员会
v@XQ)95]F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bL)g+<:F Australian Stock Exchange 澳大利亚证券交易所
U4 m[@wF Austrian Schilling [ATS] 奥地利先令
JAC W#'4hV authentication 认证;鉴证
Xd)ba9{ authority to purchase 委托购买证;委购书
ngsax1xO authorization 认可;核准;授权;授权书
it&c
,+8 authorization by direction 指示授权
Wey-nsk authorization by instruction 指令授权
e&OMW,7 authorization by warrant 令状授权
8!VjXj" authorization of unit trust 单位信托的认可
r[TS#hQ authorized agent 指定代理人
/I7sa* i authorized capital 法定资本
"<v_fF<Y authorized clerk 出市员
`RthX\Tof authorized dealer 认可交易商
0Y)b319B authorized financial institution 认可财务机构
jm.pb/ authorized fund 认可基金
.x(&- authorized fund house 获授权的基金公司;认可基金公司
[l-zU}u&v authorized institution 认可机构
,^26.p$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,H1J$=X' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hX`WVVoF authorized insurer 获授权保险人;获认可承保人
fX[,yc; authorized investment 特准投资项目
>, 234ab=d authorized person 获授权人
)@]-bPnv authorized representative 获授权代表
JEdtj1v{O authorized share capital 法定股本
(PsA[>F automated quotation system 自动报价系统
#7lkj:j4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3a!/EP 自动交易系统〔香港期货交易所有限公司〕
rHT8a^MO automatic adjustment mechanism 自动调整机制
t<ftEJU"'w automatic adjustment system 自动调整系统
S/~6%uJ Automatic Clearing House 自动票据交换所
r;|Bc$P automatic exchange rates accumulation system 自动化汇率累集系统
Pu/0<