A:
n#_B4UqW% A share A股;甲类股份
:X2_#qW#C abatement of tax 减税;减扣免税额
=SDex.ZK] ABN AMRO Bank N.V. 荷兰银行
7h'
C"rH above-the-line expenditure 线上项目支出;经常预算支出
d^=BXCoC above-the-line receipt 线上项目收入;经常预算收入
>w,L= z= ABSA Asia Limited 南非联合亚洲有限公司
>XN[KPTa absolute change 绝对数值变更
7iB!Uuc absolute expenditure 实际开支
C6+ 5G-Z absolute guideline figure 绝对准则数字
O\}C`CiC absolute interest 绝对权益
YAi-eL67l absolute order of discharge 绝对破产解除令
Cq5.gkS< absolute profit margin 绝对利润幅度
Mf5j'n absolute value 实值;绝对值
kHM Jh~ absolutely vested interest 绝对既得权益
]m1fo' absorbed cost 已吸收成本;已分摊成本
0uy'Py@2< absorption 吸收;分摊;合并
# :+Nr absorption rate 吸收率;摊配率;分摊率
Y,]Lk<Hm3 ACB Finance Limited 亚洲商业财务有限公司
z/?* h acceptable form of reciprocity 合理的互惠条件
"2%z;!U1 acceptable rate 适当利率;适当汇率
?0qVyK_1 acceptance agreement 承兑协议
xC76jE4 acceptance for honour 参加承兑
0TN28:hcD acceptor 承兑人;接受人;受票人
so))J`ca) acceptor for honour 参加承兑人
*,u3Wm|7 accident insurance 意外保险
2=cx`"a$ Accident Insurance Association of Hong Kong 香港意外保险公会
,05PYBc3 accident insurance scheme 意外保险计划
y<`5 accident year basis 意外年度基准
MGdzrcF accommodation 通融;贷款
c~|(j \FI accommodation bill 通融票据;空头票据
8 t+eu O accommodation party 汇票代发人
;`AB- account balance 帐户余额;帐户结余
U32$9" account book 帐簿
7H
H account collected in advance 预收款项
~E}kwF account current book 往来帐簿
H4M=&"ll} account of after-acquired property 事后取得的财产报告
V 6}5^W account of defaulter 拖欠帐目
6@]o,O account payable 应付帐款
O>`k@X@9/ account payee only [A/C payee only] 只可转帐;存入收款人帐户
kUBE+a6# account receivable 应收帐款
?<Qbp;WBo account receivable report 应收帐款报表
q ` S
~w account statement 结单;帐单;会计财务报表
.G/Rh92 account title 帐户名称;会计科目
EKc<|e,F accountant's report 会计师报告
:s)cTq| 3 Accountant's Report Rules 会计师报告规则
If'q8G3]- accounting and auditing procedure 会计与审计程序;会计与核数程序
}:$cK(| Accounting Arrangements 《会计安排》
xU'z>y4V$ accounting basis 会计基础
2H%9l@}u accounting by Official Receiver 破产管理署署长呈交的帐目
`
w;Wud'*< Accounting Circular 《会计通告》
H3wJ5-q( accounting class 会计类别
\p^V~fy7rU accounting date 记帐日期;会计结算日期
IIk_!VzT accounting for money 款项核算
jN6V`Wh_ Accounting Officer 会计主任
u%-]-:c accounting period 会计报告期;会计期
(Jp~=6&lKf accounting policy 会计政策;会计方针
n"iS[uj, accounting practice 会计惯例
'Oa3
6@ accounting principle 会计准则
N:G]wsh accounting record 会计记录
?mMM{{%(. accounting report 会计报告
_\AQJ?<M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*QK)
1Y1W Accounting Society of China 中国会计学会
r3V1l8MV accounting statement 会计报表
5(~Lr3v0 accounting system 会计制度;会计系统
kBP?_ O accounting transaction 会计事项;帐务交易
i)l0[FNI} accounting treatment 会计处理
iXWzIb}CJ- accounting year 会计年度
Om.%K>V accretion 增值;添加
/gAT@Vx accrual 应计项目;应累算数目
^f[6NYS? accrual basis 应计制;权责发生制
pq*e0uW accrual basis accounting 应计制会计;权责发生制会计
O_ _s~ accrue 应累算;应计
4!sK>l! accrued benefit 应累算利益
&l6@C3N$ accrued charges 应计费用
av'DyNW\ accrued cumulative preference share dividend 应累算的累积优先股股息
CU=sQfE accrued expenses 应累算费用
D5gj*/" accrued interest payable 应付利息;应计未付利息
$f@YQN= accrued interest receivable 应收利息;应计未收利息
?N4FB*x accrued right 累算权益
.!q_jl%U accruing profit 应累算的利润
2poo@]M/ accumulated fiscal reserve 累积财政储备
}u#3 hYa accumulated profit 累积利润;滚存溢利
la;*> accumulated reserve 累积储备
d&3"?2IQ accumulation of surplus income 累积收益盈余
Q{~g<G acquired assets 既得资产
y&(#C:N acquisition 收购;购置;取得
y;o - @] acquisition cost 购置成本
'2X$.
^aW acquisition expenses 购置费用
fz=8"cDR acquisition of 100% interest 收购全部股权
)at:Xm<s acquisition of control 取得控制权
R*GBxJaw acquisition of fixed assets 购置固定资产
,nf}4 acquisition of shell “买壳”
>/ _#+, acquisition price 收购价
re*Zs}(N\ act of God 天灾
-9vNV:c acting partner 执事合伙人
=
#-zK:4 active market 买卖活跃的市场;交投畅旺的市场;旺市
>5O~SF. active partner 积极参与的合伙人
97Dq; active trading 交投活跃
*VsGa<V actual circulation 实际流通
,X!) z Amm actual cost 实际成本
aiPm.h> actual expenditure 实际开支;实际支出
YCRE- 5! actual income 实际入息;实际收入;实际收益
y`9#zYgqA actual market 现货市场
zS:2?VXxq actual price 现货价;实际价格
L9jT:2F actual profit 实际利润
]9_gbQ actual quotation 实盘;实际价位;实际报价
eipg,EI actual year basis 按实际年度计算
1;[KBYUH actuals 实货
+cfcr* actuarial investigation 精算调查
8SpG/gl" actuarial principle 精算原则
{ <Gyjq actuarial report 精算师报告
;PaU"z+Je~ Actuarial Society of Hong Kong 香港精算学会
D%+yp actuarial valuation 精算师估值
FS}b9sQ) actuary 精算师
G^B>C ad referendum agreement 暂定协议;有待覆核的协定
RB4n>&Y ad valorem duty 从价税;按值征税
.I_atv ad valorem duty system 从价税制
7 "eK<qJ ad valorem fee 从价费
89>}`:xS^ ad valorem tariff 从价关税
he(K additional allowance 额外免税额
E5i5gE"\ additional amount for unexpired risk 未过期风险的额外款额
N]FRL\K additional assessable profit 补加应评税利润
yF\yxdUX# additional assessment 补加评税
Gd A!8 additional commitment 额外承担
WVD48}HF- additional commitment vote 额外承担拨款
yKhI& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z~2{`pET additional dependent parent allowance 供养父母额外免税额
W=HvMD additional provision 额外拨款
lU
62$2 additional stamp duty 附加印花税
uxyj6( additional tax 补加税罚款;补加税款
7c"Csq/]I Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$'KQP8M+ adjudged bankrupt 被裁定破产
c:7V.. adjudicated bankrupt 裁定破产人
Dtd~}-_Q adjudication fee 裁定费;评定印花税额手续费;评估契据费
=?$~=1SL+ adjudication of bankruptcy 裁定破产;宣告破产
(Y'cxwj% adjudication of insolvency 裁定无力偿还债务
mrr]{K adjusted actual 经调整的实数;调整后的实数
]I)ofXu] adjusted current assets 经调整的流动资产;调整后的流动资产
L\UPM+tE adjusted figure 经调整的数字;调整后的数额
Yuw:W:wY adjusted liabilities 经调整的负债;调整后的负债
?j8!3NCl} adjusted loss 经调整的亏损;调整后的亏损
s,r|p@^ 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
"gy&eR> adjusted profit 经调整的利润;调整后的利润
3w)r"" C& adjusted surplus 经调整的盈余额;调整后的盈余额
(s&:D`e adjusted value 经调整的价值;调整后的价值
#OPEYJ;*9d adjustment 调整;修订;理算〔保险〕
^?RH<z adjustment centre 调剂中心
~ 1;M4K adjustment lag 调整过程的时间差距;调整时差
|8f }3R 9 adjustment mechanism 调整机制
.1TuHC\mC adjustment of loss 亏损调整
W`PJflr| adjustment process 调整过程;调整程序
YyYZD{^ adjustment range 调整幅度
~*bfS}F8I administered exchange rate 受管制汇率
/[dMw
*SRz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p _[,P7 administration expenses 行政费用
7tWC<# administration fee 手续费;行政费
W8 Ssv administration in bankruptcy 破产管理
^vMlRt; administration order 遗产管理令
pl%!AY'oE> administrator 管理人;遗产管理人
<y8oYe_! administrator of the estate 遗产管理人
?o[h$7`o6 admission of debt 债项承认书
^2}HF/ admission of proof 接纳债权证明
Ho&:Zs advance 放贷款项;垫付款项;预支款项;预付款项
.;g kV-] advance account 暂支帐目;预付款帐户
{ol7*% u advance compensation 预付补偿金
s.p>
?U advance from shareholder 股东垫款
7LU^Xm8 advance pending reimbursement 预支以待日后付还
$M)SsD~ advanced economy 先进经济体系
!#pc@(rE advancement 预付;预付财产
;@=3
@v advances warrant 垫款令
;[;WEA advancing 贷出
~bkO8tn adverse balance 逆差
sJx_X8 adverse exchange 逆汇
fD@d.8nXd advertisement addressed to shareholders 在报章刊登的致股东通告
{[#)Q.2 advice for collection 托收通知书
|`
~io F advice of drawing 提款通知书;汇票通知书
^+Nd\tp advice of payment 付款通知
\t)va:y Advisory Committee [Securities and Futures Commission]
Hy4;i^Ik < 谘询委员会〔证券及期货事务监察委员会〕
+z nlf- Advisory Committee on Diversification 经济多元化谘询委员会
r'Wf4p^Xd affidavit 誓章;遗产申报誓章
~588M
8~ affidavit of no receipt 述明无收款的誓章
P!Fykg affiliate 联号;联营公司;附属公司
}xC2~
affiliated company 附属公司;联号;联营公司
Jy/<
{7j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VOD-<
"| affordability 负担能力
Awa| (] African Development Bank [AfDB] 非洲开发银行
iXy1{=BDv after-acquired property 事后取得的财产
FbroI>" e after-hours dealing 市后交易
nEu:& 4 after-tax profit 税后盈利;税后利润;税后溢利
UstUPO agency agreement 代理协议
}|
MX=:@* agency expenses 代理机构的开支
D&F{0 agency fee 代理费
N#Rb8&G)b Agency Law 《代理法》
keLeD1 agent 代理人;承销人
d)1gpRp agent of company 公司代理人
-_n Qn agent's fee 代理人费;经纪费
W]/J]O6 aggregate 总计;总数;总体数字
;*Vnwt A aggregate amount 总款额;总额
pC:YT/J aggregate assets and liabilities 总体资产与负债
B>c$AS\5y aggregate at constant price 按固定价格计算的总体数字
/V 09Na,N aggregate demand 总需求
Mq<ob+ aggregate gross position 总持仓量
<c[\\
:Hh* aggregate limit 总限额
N$kxf aggregate of salaries tax 合计薪俸税
(9RfsV4^ aggregate performance 总体表现;总体业绩
f~wON>$K aggregate supply 总体供应
C0[U}Y/r2 aggregate surplus 总盈余
s1Acl\l-uF aggregate total 整体总额
!DOyOTR&3 aggregate value 总值;合计价值
IrQ.[?C aggregated basis 合计基准
4
9N.P;b aggregated net chargeable income 合计应课税入息实额
nrMW5>&-` aggregation 合并计算;合计;总和
Oe1WnS 7(] aggregation of incomes of husband and wife 夫妇入息合并计算
KGM__Z O. aggregation of property 财产的总和
VA[EY`8 agio 差价;贴水
Hc'Pp{| X 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》
&*>.u8:r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^O*-|ecA
《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》
tnobqL' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:pdX 《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》
OM0r*<D"! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aGC3&c[Wx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
JD#q6&| agreement for a settlement 授产协议
F8Ety^9>9 agreement for assignment 转让协议
"6\5eFN; agreement for sale 售卖协议;买卖协议
LH2B*8=^2 agreement for sale and purchase 买卖协议
I+H~ 5zq. agreement for the payment of interest 支付利息协议
%4m Nk}tyH agreement for the repayment of money 还款协议
g8uqW1E^ agreement of reinsurance 再保险协议
dvjj"F'Bf Agricultural Bank of China 中国农业银行
f2x!cL|Kx? air passenger departure tax 飞机乘客离境税
'27$x&6>S Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Op-z"inw airport tax 机场税
J{b#X"i alcohol duty 酒精税
]TT >3"Dw7 alienation 让与;让渡;转让
=xm7i#1 alimony 生活费;赡养费
IWu=z!mO All Ordinaries Index [AOI] 所有普通股指数
j5/pVXO all risks 全险;综合险
x 4_MbUe All Sales Record for Stock Market 《股票市场成交报告》
ldUZ\z(* Allied Capital Resources Limited 新联财务有限公司
v|(]u3=1_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nQmHYOF% allocation letter 拨款信件
3`yO&upk allocation of fund 分配款项;预留款项
kyAN O allocation of profit 利润分配;溢利分配
@CzFzVmF" allocation warrant 拨款令
]S4"JcM allotment 分配;配股
S?b&4\: allotment notice 股份配售通知;配股通知
N_K9H1r allotment of shares 股份分配
O8.xt|
allowable 可获宽免;免税的
7 2JwG7qh allowable business loss 可扣除的营业亏损
I}bu allowable expenses 可扣税的支出
f;^ +q-Q allowance 免税额;津贴;备抵;准备金
_ +DL allowance for debts 债项的免税额
r%f Q$q> allowance for depreciation by wear and tear 耗损折旧免税额
%]}JWXof allowance for funeral expenses 殡殓费的免税额
:|s;2Y allowance for inflation 为通货膨胀而预留的款项;通胀准备金
C33Jzn's allowance for repairs and outgoings 修葺及支出方面的免税额
GP c
B( allowance to debtor 给债务人的津贴
`z'8"s alteration of capital 资本更改
(|<S%?}J alternate trustee 候补受托人
THhxj) amalgamation 合并
3XlQ 4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fE~KWLm ambit of charges 征税范围;收费范围
y!gPBkG&3n amended valuation 经修订的估值
1"Oe*@`pV American Commodities Exchange 美国商品交易所
V8 8u- American Express Bank Limited 美国运通银行
-+@N/d5 American Stock Exchange 美国证券交易所
ij0I!ilG4 amortization 摊销
g@^ y$wt amount due from banks 存放银行同业的款项
U!q2bF<@ amount due from banks abroad 存放海外银行同业的款项
yS~Y"#F!. amount due from holding companies 控股公司欠款
"O>~osj amount due from local banks 存放本港银行同业的款项
g)czJ=T2 amount due to banks 银行同业的存款
"b`#RohCi amount due to banks abroad 海外银行同业的存款
_C5i\Y) amount due to holding companies 控股公司存款
\)/qCeiZ amount due to local banks 本港银行同业的存款
:4V5p
=v- amount due to outport banks 外埠银行同业的存款
AVQcD`V3B amount for note issue 发行纸币的款额
39 }e
}W" amount of bond 担保契据的款额
,;}
amount of consideration 代价款额
Pg T3E amount of contribution 供款数额
;)FvTm'"\. amount of indebtedness 负债款额
uSR%6=$ amount of principal of the loan 贷款本金额
_MC',p& amount of rates chargeable 应征差饷数额
5%\K amount of share capital 股本额
!6-t_S amount of sums assured 承保款额
&D M3/^70 amount of variation 变动幅度
`3\U9ZH23 amount of vote 拨款数额
Hj>9 #>b amount payable 应付款额
Y9X,2L7V amount receivable 应收款额
zNX=V!$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#a=]h}&1? analysis 分析
*,G<X^ ancillary risk 附属风险
ivgX o'= annual account 周年帐目;周年帐目报表;年度决算;年结
I[&x-}w annual accounting date 年结日期
8(4!x$,Z5 annual allowance 每年免税额;年积金;年度津贴;年津
O~qRHYv annual balance 年度余额
u;$qJjS
N annual disposable income 每年可动用收入
B0b|+5WhR annual estimates 周年预算
4ct-K)Ris annual fee 年费
!QwB8yK@ annual general meeting 周年大会
<lFHmi$qt{ annual growth rate 年增率;每年增长率
u W,J5! annual long-term supplement 长期个案每年补助金
sZ=!*tb- annual pensionable emolument 可供计算退休金的年薪
0x~+=GUN annual report 年报
F}l3\uC] Annual Report on the Consumer Price Index 《消费物价指数年报》
@@\qso annual return 周年报表;周年申报表;每年报税表格
DL V ny] Annual Return Rules 《周年报表规则》
ThX3@o annual review of consumer prices 每年消费物价回顾
9ad)=3A&L annual roll-forward basis 逐年延展方式
Se!w(Y& annual salary 年薪
F.y_H#h annual statement 年度报表;年度决算表
Jf2JGTcm 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
RjVUm+< annuitant 年金受益人
[xM&Jdf8 annuity 年金
,M`1 k annuity contract 年金合约
uq]=L annuity on human life 人寿年金
O:GP uVb\ antecedent debt 先前的债项
n>u_>2Ikkj ante-dated cheque 倒填日期支票
9<rs3 84 anticipated expenditure 预期开支
<7`k[~)VB anticipated net profit 预期纯利
0"e["q{| anticipated revenue 预期收入
p+iNi4y@ anti-inflation measure 反通货膨胀措施
Vyi.:lL _8 anti-inflationary stance 反通货膨胀立场
'yH apparent deficit 表面赤字
O8#]7\) apparent financial solvency 表面偿债能力
m<j;f apparent partner 表面合伙人
n#"G)+h3# application for personal assessment 个人入息课税申请书
!4cCq_ application of fund 资金应用
k
76<CX application to release as liquidator and to destruct the books of accounts and documents
CP9 Q|'oJ 申请免除清盘人职务及毁灭帐簿与文件
UBW,Q+Q appointed actuary 委任精算师
y$fMMAN7 appointed auditor 委任核数师;委任审计师
!)oQ9,N appointed trustee 委任的受托人
K@n-# appointer 委任人
ugN%8N apportioned pro rata 按比例分摊
02EX_tt), apportionment 分配;分摊
pSQX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<[ dt2)%L> apportionment formula 分摊方程式
" TCJT390 apportionment of estate duty 遗产税的分摊
/D9#v1b appraisal 估价;评估
0B1nk!F appreciable growth 可观增长
x_O:IK.> appreciable impact 显着影响
92Gfxld\ appreciable increase 可观增长
On
O_7'4 t appreciation 增值;升值
lPz`?Hn appreciation against other currencies 相对其他货币升值
=C$"e4%Be appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uG'S&8i_ appreciation tax 增值税
h(@.bt# appropriation 拨款;拨用;拨付
=4+2y ' appropriation account 拨款帐目
'J*'{ Appropriation Bill 拨款法案
q<.k:v& appropriation-in-aid system 补助拨款办法
U^[AW$WzU approved assets 核准资产
GTbV5{Ss approved basket stock 认可一篮子证券
E2}X[EoBF approved budget 核准预算
KJ/Gv#Kj approved charitable donation 认可慈善捐款
3-{WFnA approved charitable institution 认可慈善机构
Hj`'4 approved currency 核准货币;认可货币
9?sY!gXc approved estimates 核准预算
p/0dtnXa( approved estimates of expenditure 核准开支预算
xr.;B`T0\' approved overseas insurer 核准海外保险人
;C =d(
pY approved overseas trust company 核准海外信托公司
-}xK>
[" approved pooled investment fund 核准汇集投资基金
y)|d`qC\ approved provident fund scheme 认可公积金计划
/kr|}`#
Z approved provision 核准拨款
[H!do$[> approved redeemable share 核准可赎回股份
@P0rNO%y approved regional stock 认可地区性证券
V G7#C@>Z approved retirement scheme 认可退休金计划
vt"bB approved subordinated loan 核准附属贷款
&to~#.qc arbitrage 套戥;套汇;套利
U7U&^s6` arbitrageur 套戥者;套汇者
*eXs7 "H arbitrary amount 临时款项
OSuQ7V arrangement 措施;安排;协定
!ck luj arrears 欠款
4J'0k<5S arrears of pay 欠付薪酬
3`D*AFQc arrears of revenue 逾期未收税款;逾期未收的帐项
Vq#0MY)2gS articles of association 组织章程;组织细则;组织章程细则
a"4X7
D+ Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
21<Sfsc$ ascertainment of profit 确定利润
C+!=C{@7di "Asia Clear" “亚洲结算系统”
Y[b08{/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xv>8rW(Np5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9`qw,X&AK_ Asian Development Fund [ADF] 亚洲发展基金
WllQM,h Asian dollar bond 亚洲美元债券
p:tp|/ Asian dollar market 亚洲美元市场
4VF]tX?o Asian dollar rate 亚洲美元利率
l(QntP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(i{ZxWW& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pIrL7Pb0 asked price 沽盘;喊价;索价;卖方报价
!+Cc^{ assessable income 应评税入息
TG?>;It& assessable loss 应评税亏损
R'F \9eyA assessable profit 应评税利润
-{A64gfFxT assessable value 应评税值
Xeja\5zB assessed profit 估定利润
<aFB&Fm assessed value 经评估价值
,
DuyPBAms assessment 评税;评定;估价;评税单
W4qT]m assessment number 评税编号;估价编号
EN^L.q9# assessment of additional tax 补加税评税
_W Hi<,- assessment of performance 业绩评估;实绩评价
+Y+fM Assessor 评税主任
0%rE*h9+ asset price bubbles 资产价格泡沫
wmbG$T%k asset-backed securities 具资产保证的证券
(@BB@G assets accretion 资产增值
AVz907h8 assets and liabilities 资产与负债
2sqH
>fen assets betterment statement 资产递增表;资产改进表
" 5Pqvi assets lending 实物放款;有抵押贷款
dJQwb assets of the company passing on the death 死者去世时转移的公司资产
vfDX~_N assets pledged as security for liabilities 用作负债抵押的资产
Iza#v0 assets portfolio 资产投资组合
,Cm1~ExJ assets price 资产价格
;)f,A)(Z assets quality 资产质素
asvM/ 9 assets realization 资产变现
NP\/9
8|1 assets refinancing arrangement 资产再集资安排
iqX%pR~Yo assets securitization 资产证券化
BUI#y `J assets situated outside Hong Kong 在香港以外地方的资产
;x|?N* assets stripping 削减资产;拆卖资产
|P9Mhf N assets value 资产值
;l `(1Q/ assignee 承让人
`]6W*^'PD assignment 转让;转让书;转让契
c.-dwz assignment of interest 权益转让
6~!7?FK assignment of letters patent and trade mark 专利证书及商标转让
KCa @0 assignment of property 物业转让;物业转让书
um".Z4S assignment right 转让权
T.{]t6t$U
assignor 转让人
HD$r<bl associate 有联系的人;有关连人士;相联者;合伙人;联系人
{v d+cE Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g_Y$5ft` associate member 附属会员
Q'e[(^8 associated body corporate 相联法人团体
1D"EF associated company 相联公司;联属公司
Sng3 B associated corporation 相联法团
/sB,)>X
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
2 jQ?-/Q8# 公认会计师公会〔英国〕
Wb^g{F!W Association of Futures Exchange Brokers 香港期货经纪协会
GVu-<R Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
d_V7w4lK association of underwriters 承保人组织
v~dUH0P<>e assumption of control 接管
F CfU=4O assurance 担保;保险;转易;转易书
W-1Ub |8C assurance of interest 权益的转易
G&N),wsNZK at 19XX price 按一九XX年价格计算
zLS?:yq at a discount 按赔价计算;按贴水价格计算;打折扣
1TN+pmc}@ at a premium 按溢价计算;按升水价格计算
?ZKIs9E[m at call 通知付款;按通知
]K5j(1EN at constant market price 按固定市价计算
68qCY at constant price 按固定价格计算
,0,&
L at cost 按成本计算
f0{tBD!% at current market price 按当时市价计算;按现时市价计算
up?S (.*B at current price 按当时价格计算;按现时价格计算
FSZ :}Q at factor cost 按要素成本计算;按生产要素成本计算
y>J6)F
= at money-of-the-day price 按付款当日价格计算
pug;1UZ at or better 按指定或较佳价位〔买卖指令〕
!r*JGv= at par 按面值计算;平价
L_zB/(h at sight 见票即付
sPX~>8}|VP at the close 按收市盘
]INt9Pvqm at the opening 按开市盘
2-duzc attestation 见证;见证条款
{4R;C~E8 at-the-money option 平价期权
tD,~i"0; attorney 受权人;受托代表人
51s 3hX$ attornment 新拥有人承认书
UPuG&A#VV attributable profit 可归属利润
y.Yni*xt/ attributable share value 可归属股份价值
!1+!;R@&H> Auckland Stock Exchange 奥克兰证券交易所
Pf<BQ*n auction 拍卖
n3hlo@gYW auctioneer 拍卖商
>hotkMX `3 audit 审计;核数
}"^d<dvuz Audit Commission 审计署
~X) 1!Sr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K;g6V!U 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〕
w^ 8^0i- audit review 帐目审查
f1Gyl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
gEq";B%? audited account 审计帐目;经审计的帐目
l2
#^}- audited annual account 经审计的周年帐目
>lK:~~1 audited balance sheet 经审计的资产负债表
Y-"7R>^I auditor 核数师;核数主任;审计师
q+67Wc= auditor's certificate 核数师证明书;审计师证明书
g.Kyfs4` auditor's report 核数师报告;审计师报告
!xC IvKW Aussie bond 澳元债券
c=:A/z{ austerity budget 紧缩预算
_ba.oIc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4':U rJ+ Australia All Ordinaries Index 澳洲所有普通股票指数
EhIa31>X Australian Dollar [AUD] 澳元
WWIQ6EJO Australian Options Market 澳大利亚期权市场
.Dyxul Australian Securities Commission 澳洲证券事务监察委员会
*ur [u*g Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Zdu8axK: Australian Stock Exchange 澳大利亚证券交易所
Bnd Y\ Austrian Schilling [ATS] 奥地利先令
yuZhak authentication 认证;鉴证
9>L{K
authority to purchase 委托购买证;委购书
KSl@V>!_ authorization 认可;核准;授权;授权书
yuB\Z/ authorization by direction 指示授权
8&y3oxA, authorization by instruction 指令授权
p@=B\A] authorization by warrant 令状授权
=/^{Pn authorization of unit trust 单位信托的认可
FPuF1@K authorized agent 指定代理人
j2!^iGS} authorized capital 法定资本
z]Mu8 authorized clerk 出市员
ddeH-Z authorized dealer 认可交易商
m-|~tve authorized financial institution 认可财务机构
F!6;<!&