A:
y] 9/Xr/ A share A股;甲类股份
%Y/;jCY abatement of tax 减税;减扣免税额
mo
tW7|p.e ABN AMRO Bank N.V. 荷兰银行
ZLVgK@l above-the-line expenditure 线上项目支出;经常预算支出
K)1Lg?j above-the-line receipt 线上项目收入;经常预算收入
^v5]Aq~X ABSA Asia Limited 南非联合亚洲有限公司
ON{a'H absolute change 绝对数值变更
$B9?>a|{A absolute expenditure 实际开支
usK P9[T$ absolute guideline figure 绝对准则数字
6]GHCyo absolute interest 绝对权益
um<$L absolute order of discharge 绝对破产解除令
r.u\qPT& absolute profit margin 绝对利润幅度
6o]{< T/' absolute value 实值;绝对值
',|OoxhbK absolutely vested interest 绝对既得权益
Ma{@b$> absorbed cost 已吸收成本;已分摊成本
ETH
($$M absorption 吸收;分摊;合并
3DCR n : absorption rate 吸收率;摊配率;分摊率
ze
LIOw ACB Finance Limited 亚洲商业财务有限公司
4!3<[J;N; acceptable form of reciprocity 合理的互惠条件
~kpa J'm acceptable rate 适当利率;适当汇率
:|&6x! acceptance agreement 承兑协议
v9TIEmZ acceptance for honour 参加承兑
W4#DeT acceptor 承兑人;接受人;受票人
^K8XY@{& acceptor for honour 参加承兑人
gs.+|4dv accident insurance 意外保险
18kWnF]n= Accident Insurance Association of Hong Kong 香港意外保险公会
4y4r;[@U accident insurance scheme 意外保险计划
<%|u1cn~!v accident year basis 意外年度基准
Mc8_D,7 accommodation 通融;贷款
2cS94h accommodation bill 通融票据;空头票据
TZn5s~t accommodation party 汇票代发人
2t0VbAO1{ account balance 帐户余额;帐户结余
HsRoiqo account book 帐簿
mICx9oz] account collected in advance 预收款项
x~IrqdmW account current book 往来帐簿
.4w"3> account of after-acquired property 事后取得的财产报告
Xmb##: account of defaulter 拖欠帐目
Jp8,s% account payable 应付帐款
W?N+7_%' account payee only [A/C payee only] 只可转帐;存入收款人帐户
_TJkYz$ account receivable 应收帐款
Z,-TMtM7 account receivable report 应收帐款报表
VgY6M_V account statement 结单;帐单;会计财务报表
q)@;8Z=_c account title 帐户名称;会计科目
<Vh5`-J accountant's report 会计师报告
<Nloh+n= Accountant's Report Rules 会计师报告规则
vy7?]}MvV accounting and auditing procedure 会计与审计程序;会计与核数程序
1 K^-tms Accounting Arrangements 《会计安排》
{65YTt% accounting basis 会计基础
G7GKO accounting by Official Receiver 破产管理署署长呈交的帐目
ZOppec1D Accounting Circular 《会计通告》
9qzHy}A accounting class 会计类别
3qV~C{S accounting date 记帐日期;会计结算日期
"WPWMQ+ accounting for money 款项核算
cdI"=B+C\ Accounting Officer 会计主任
c>r~pY~$ accounting period 会计报告期;会计期
&P*r66 accounting policy 会计政策;会计方针
Dl\0xcE accounting practice 会计惯例
-EU=R_yg accounting principle 会计准则
q{[y4c1bG{ accounting record 会计记录
gtY7N>e accounting report 会计报告
?}uvpB1} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\|4F?Y Accounting Society of China 中国会计学会
p2O [r accounting statement 会计报表
kA2)T,s74 accounting system 会计制度;会计系统
HFYe@ 2r accounting transaction 会计事项;帐务交易
ljg6uz1v% accounting treatment 会计处理
`USze0"t0: accounting year 会计年度
Q2m 5&yy@s accretion 增值;添加
n"~K",~P accrual 应计项目;应累算数目
iHdX accrual basis 应计制;权责发生制
8@6*d.+e accrual basis accounting 应计制会计;权责发生制会计
:2b*E`+ accrue 应累算;应计
c*(=Glzn accrued benefit 应累算利益
V6Of(;r accrued charges 应计费用
!0Ak)Q]e' accrued cumulative preference share dividend 应累算的累积优先股股息
a_D K"8I accrued expenses 应累算费用
hsK(09:J accrued interest payable 应付利息;应计未付利息
ZXbq5p_ accrued interest receivable 应收利息;应计未收利息
b+dmJ]c accrued right 累算权益
q}E'x/s2m accruing profit 应累算的利润
h9nh9a(2 accumulated fiscal reserve 累积财政储备
IG%x(\V-e accumulated profit 累积利润;滚存溢利
]N1,"W} accumulated reserve 累积储备
h-m0Ro?6 accumulation of surplus income 累积收益盈余
h,/3} acquired assets 既得资产
a94nB acquisition 收购;购置;取得
d(5j#? acquisition cost 购置成本
?f5||^7 acquisition expenses 购置费用
.Rb4zLYL*w acquisition of 100% interest 收购全部股权
'&]6(+I> acquisition of control 取得控制权
d%!yFix;< acquisition of fixed assets 购置固定资产
L<Z2 acquisition of shell “买壳”
}$@K acquisition price 收购价
e&mTaCLG act of God 天灾
G he@m6|D acting partner 执事合伙人
\pI
,6$' active market 买卖活跃的市场;交投畅旺的市场;旺市
3m~3l d active partner 积极参与的合伙人
)%:
W;H active trading 交投活跃
20Rm|CNH? actual circulation 实际流通
\ov]Rn actual cost 实际成本
SS;'g4h\6 actual expenditure 实际开支;实际支出
/ pGx! actual income 实际入息;实际收入;实际收益
i-sm 9K'ns actual market 现货市场
k6;pi=sYNW actual price 现货价;实际价格
K$$%j "s actual profit 实际利润
S;{[];
actual quotation 实盘;实际价位;实际报价
9q^7%b, actual year basis 按实际年度计算
/sSif0I24 actuals 实货
C+C1(b;1 actuarial investigation 精算调查
e.|t12)L " actuarial principle 精算原则
:yOJL [x actuarial report 精算师报告
Hjy4tA7,l Actuarial Society of Hong Kong 香港精算学会
xfqu=z8X actuarial valuation 精算师估值
,` $2 actuary 精算师
2\Yv;J+; ad referendum agreement 暂定协议;有待覆核的协定
| fn%!d`2 ad valorem duty 从价税;按值征税
/DSy/p0% ad valorem duty system 从价税制
RS7J~Q ad valorem fee 从价费
Vl:M6d1 ad valorem tariff 从价关税
A<[w'" additional allowance 额外免税额
<.@w%rvG additional amount for unexpired risk 未过期风险的额外款额
Sh<A936/E additional assessable profit 补加应评税利润
'f.5hX(Y additional assessment 补加评税
H_%ae'W additional commitment 额外承担
fa/p additional commitment vote 额外承担拨款
JNA_*3' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;|CG9|p additional dependent parent allowance 供养父母额外免税额
^687U,+ additional provision 额外拨款
T
zHR additional stamp duty 附加印花税
[} %=&B additional tax 补加税罚款;补加税款
8KzH
- Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
_<)HFg6 adjudged bankrupt 被裁定破产
^;EwZwH[ adjudicated bankrupt 裁定破产人
O(T6Y80pU adjudication fee 裁定费;评定印花税额手续费;评估契据费
G?+]BIiL adjudication of bankruptcy 裁定破产;宣告破产
ZZ].h2=K adjudication of insolvency 裁定无力偿还债务
G;AV~1i:~ adjusted actual 经调整的实数;调整后的实数
6 c-9[-Px adjusted current assets 经调整的流动资产;调整后的流动资产
*x. gPG adjusted figure 经调整的数字;调整后的数额
:XO7#P adjusted liabilities 经调整的负债;调整后的负债
c{/KkmI adjusted loss 经调整的亏损;调整后的亏损
Nw3IDy~T adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
k%LsjN.S adjusted profit 经调整的利润;调整后的利润
rT{2 adjusted surplus 经调整的盈余额;调整后的盈余额
CyJZip adjusted value 经调整的价值;调整后的价值
T"Nnl(cO_ adjustment 调整;修订;理算〔保险〕
R9Y{kk0M adjustment centre 调剂中心
JaJyH%+$! adjustment lag 调整过程的时间差距;调整时差
@])}+4D(S adjustment mechanism 调整机制
35SL*zS@- adjustment of loss 亏损调整
z|N*Gs>, adjustment process 调整过程;调整程序
CDFkH adjustment range 调整幅度
;BEX|wxn administered exchange rate 受管制汇率
CWE^:kr6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\H/}|^+@ administration expenses 行政费用
${7s"IX administration fee 手续费;行政费
">R`S<W administration in bankruptcy 破产管理
WQY\R!+ administration order 遗产管理令
z`|E0~{- administrator 管理人;遗产管理人
o@|kq1m8 administrator of the estate 遗产管理人
[i]%PVGW admission of debt 债项承认书
xb^M33-y admission of proof 接纳债权证明
E._ [P/PB advance 放贷款项;垫付款项;预支款项;预付款项
fH_Xm :% advance account 暂支帐目;预付款帐户
9OM&&Ue<E advance compensation 预付补偿金
X^.~f+d~ advance from shareholder 股东垫款
V} t8H advance pending reimbursement 预支以待日后付还
<kWNx.eci advanced economy 先进经济体系
R!_1 *H$ advancement 预付;预付财产
1++ Fs advances warrant 垫款令
d|$-Sz advancing 贷出
O}[){*GG= adverse balance 逆差
:,MI,SwnS adverse exchange 逆汇
~*G}+Ur$2 advertisement addressed to shareholders 在报章刊登的致股东通告
z&A#d advice for collection 托收通知书
O u{|o0 advice of drawing 提款通知书;汇票通知书
j(Tk6S advice of payment 付款通知
toC|vn&P Advisory Committee [Securities and Futures Commission]
$b"Ex> 谘询委员会〔证券及期货事务监察委员会〕
8"x\kSMb Advisory Committee on Diversification 经济多元化谘询委员会
h,2?+}Fn affidavit 誓章;遗产申报誓章
1.z !u%2 affidavit of no receipt 述明无收款的誓章
4' <y affiliate 联号;联营公司;附属公司
C3 (PI,, affiliated company 附属公司;联号;联营公司
RS
Vt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sQa9M affordability 负担能力
ltmD=-]G_ African Development Bank [AfDB] 非洲开发银行
q62U+o9G after-acquired property 事后取得的财产
]+AgXUrbOD after-hours dealing 市后交易
!Ka~X!+\ after-tax profit 税后盈利;税后利润;税后溢利
~RnBs`&! agency agreement 代理协议
Z-z(SKL agency expenses 代理机构的开支
(
z%t agency fee 代理费
-<q@0IYyi Agency Law 《代理法》
=&;}#A%m agent 代理人;承销人
T`| >oX agent of company 公司代理人
is=|rY9$ agent's fee 代理人费;经纪费
_K|?;j#x0k aggregate 总计;总数;总体数字
FGRG?d4?h aggregate amount 总款额;总额
coc:$Sr% aggregate assets and liabilities 总体资产与负债
P,SI0$Z aggregate at constant price 按固定价格计算的总体数字
Kr;F4G|Qt aggregate demand 总需求
aW$))J)0 aggregate gross position 总持仓量
)mRKIM}*W aggregate limit 总限额
A-qpuI;f aggregate of salaries tax 合计薪俸税
Fk&A2C}$b aggregate performance 总体表现;总体业绩
ZY> u4v. aggregate supply 总体供应
[$%0[;jtS aggregate surplus 总盈余
2dBjc{ aggregate total 整体总额
)N]%cO(^ aggregate value 总值;合计价值
azpXE aggregated basis 合计基准
Hbz,3{o5 aggregated net chargeable income 合计应课税入息实额
BjbpRQ, aggregation 合并计算;合计;总和
lyrwm{& aggregation of incomes of husband and wife 夫妇入息合并计算
o|c"W}W aggregation of property 财产的总和
cjBHczkY agio 差价;贴水
F5f1j]c Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
AV["%$: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7:h_U9Za?$ 《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》
?nx
1{2[ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q02:qn?T 《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》
PhC{Gg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~dj4Q
eu 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.2STBh.; agreement for a settlement 授产协议
jQ\/R~)O agreement for assignment 转让协议
I KDh)Zm agreement for sale 售卖协议;买卖协议
i]n ?zWo_h agreement for sale and purchase 买卖协议
.aqP= agreement for the payment of interest 支付利息协议
u&ozc agreement for the repayment of money 还款协议
2HJGp+H agreement of reinsurance 再保险协议
"0l7%@z*)q Agricultural Bank of China 中国农业银行
uB uwE6 air passenger departure tax 飞机乘客离境税
9IG3zM f Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G@Vz
}B:= airport tax 机场税
( 0Z3Ksfj1 alcohol duty 酒精税
G@]|/kN1y alienation 让与;让渡;转让
z`+j]NX] alimony 生活费;赡养费
jp QmKX All Ordinaries Index [AOI] 所有普通股指数
Kkz2N all risks 全险;综合险
$^"_Fox]A\ All Sales Record for Stock Market 《股票市场成交报告》
dq$CCOC^F Allied Capital Resources Limited 新联财务有限公司
3q0^7)m0 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7_ah1IEK allocation letter 拨款信件
KdTna6nY allocation of fund 分配款项;预留款项
r$.v"Wh) allocation of profit 利润分配;溢利分配
al:c2o allocation warrant 拨款令
Q\<^ih51 allotment 分配;配股
}x}JzA+2 allotment notice 股份配售通知;配股通知
Oe%jV,S |V allotment of shares 股份分配
I`}<1~ue allowable 可获宽免;免税的
Qz?r4kR allowable business loss 可扣除的营业亏损
='|HUxFi allowable expenses 可扣税的支出
HxH=~B1"P allowance 免税额;津贴;备抵;准备金
s_ N]$3'[E allowance for debts 债项的免税额
h ^6Yjy allowance for depreciation by wear and tear 耗损折旧免税额
2VNfnk allowance for funeral expenses 殡殓费的免税额
#2*2xt allowance for inflation 为通货膨胀而预留的款项;通胀准备金
t#[u
X? allowance for repairs and outgoings 修葺及支出方面的免税额
lw"5p)aB allowance to debtor 给债务人的津贴
A4uDuB;;ZQ alteration of capital 资本更改
,\RxKSU alternate trustee 候补受托人
E8.xmTq amalgamation 合并
#5.L%F ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:,(ZMx\ ambit of charges 征税范围;收费范围
M.R]hI amended valuation 经修订的估值
N%&D(_ American Commodities Exchange 美国商品交易所
)CC rO American Express Bank Limited 美国运通银行
V2?&3Z)W American Stock Exchange 美国证券交易所
xd`!z`X!,s amortization 摊销
!56gJJ-r amount due from banks 存放银行同业的款项
R]{AJ"p amount due from banks abroad 存放海外银行同业的款项
2i~qihx5^ amount due from holding companies 控股公司欠款
\V,;F!*#G amount due from local banks 存放本港银行同业的款项
)\TI^%s amount due to banks 银行同业的存款
ku}I;k | amount due to banks abroad 海外银行同业的存款
l6Q75i)eF amount due to holding companies 控股公司存款
#GHLF amount due to local banks 本港银行同业的存款
]xIfgSq amount due to outport banks 外埠银行同业的存款
[#R<Z+c amount for note issue 发行纸币的款额
%L9A6%gr
amount of bond 担保契据的款额
(^Kcyag4 amount of consideration 代价款额
gZr/Dfy amount of contribution 供款数额
h}_1cev? amount of indebtedness 负债款额
B:\TvWbu amount of principal of the loan 贷款本金额
9v<Sng amount of rates chargeable 应征差饷数额
| <ZkJR3B amount of share capital 股本额
!*gTC1bvB amount of sums assured 承保款额
21BlLz amount of variation 变动幅度
,\K1cW~U5 amount of vote 拨款数额
/U%Xs}A) amount payable 应付款额
S qQqG3F amount receivable 应收款额
sm>Hkci% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k(;c<Z{?1
analysis 分析
^f,('0p-> ancillary risk 附属风险
XHlx89v7 annual account 周年帐目;周年帐目报表;年度决算;年结
vK\;CSk
annual accounting date 年结日期
oGLSk(T&I annual allowance 每年免税额;年积金;年度津贴;年津
K>`7f]?H*e annual balance 年度余额
)ccdfSe annual disposable income 每年可动用收入
4%I(Z'*Cx annual estimates 周年预算
FT*
o;&_QS annual fee 年费
jbqhNsTNK annual general meeting 周年大会
:oH" annual growth rate 年增率;每年增长率
GBZx@B[TY annual long-term supplement 长期个案每年补助金
O$%C(n( annual pensionable emolument 可供计算退休金的年薪
x6ig,N~AO annual report 年报
\8!&XcA Annual Report on the Consumer Price Index 《消费物价指数年报》
[lC*|4t& annual return 周年报表;周年申报表;每年报税表格
"=W7=V8w Annual Return Rules 《周年报表规则》
9J?G"JV? annual review of consumer prices 每年消费物价回顾
>, &6zj annual roll-forward basis 逐年延展方式
uj-q@IKe annual salary 年薪
3a4 ]{ annual statement 年度报表;年度决算表
8F<Qc*' 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
X3:-+]6,d annuitant 年金受益人
j]"Yzt~u annuity 年金
UP]J`\$o annuity contract 年金合约
m GWT</=[$ annuity on human life 人寿年金
"l&sDh%Lk< antecedent debt 先前的债项
&0
VM <
ante-dated cheque 倒填日期支票
{=,?]Z+ anticipated expenditure 预期开支
rY>{L6d anticipated net profit 预期纯利
15r<n anticipated revenue 预期收入
`
m`Sl[6 anti-inflation measure 反通货膨胀措施
Iy](?b anti-inflationary stance 反通货膨胀立场
E$FXs~a apparent deficit 表面赤字
`oh'rm3'8 apparent financial solvency 表面偿债能力
$s hlNW\ apparent partner 表面合伙人
zy#E qv application for personal assessment 个人入息课税申请书
gTR:9E:B application of fund 资金应用
NDRk%_Eu( application to release as liquidator and to destruct the books of accounts and documents
O329Bkg 申请免除清盘人职务及毁灭帐簿与文件
(0qdU; appointed actuary 委任精算师
i)0*J?l= appointed auditor 委任核数师;委任审计师
'PlKCn`(w appointed trustee 委任的受托人
nYuZg6K appointer 委任人
jK&kQ apportioned pro rata 按比例分摊
mLO{~ruu apportionment 分配;分摊
IrXC/?^h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n\ma5"n0=\ apportionment formula 分摊方程式
F,e_ ` apportionment of estate duty 遗产税的分摊
I/GZ appraisal 估价;评估
%f@VOSs appreciable growth 可观增长
C/[2?[ appreciable impact 显着影响
Z$,1Tk"O/s appreciable increase 可观增长
dox QS ohS appreciation 增值;升值
S[NV-)r= appreciation against other currencies 相对其他货币升值
oS$&jd appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oj<.axA, appreciation tax 增值税
]P ->xJ appropriation 拨款;拨用;拨付
m\4jiR_o appropriation account 拨款帐目
$Tq-<FbM) Appropriation Bill 拨款法案
7fl'nCo\" appropriation-in-aid system 补助拨款办法
y-"*[5{W approved assets 核准资产
Gr#p QE2; approved basket stock 认可一篮子证券
UsYH#?|O approved budget 核准预算
5RTAM approved charitable donation 认可慈善捐款
oa`,|dA" approved charitable institution 认可慈善机构
/+J?Ep(_ approved currency 核准货币;认可货币
F#iLMO&Q approved estimates 核准预算
b9OT~i=S| approved estimates of expenditure 核准开支预算
@yB!? x approved overseas insurer 核准海外保险人
gB<p approved overseas trust company 核准海外信托公司
Gn;eh~uw;l approved pooled investment fund 核准汇集投资基金
+
&b`QcH< approved provident fund scheme 认可公积金计划
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did*hxJ approved provision 核准拨款
Uz H)fB approved redeemable share 核准可赎回股份
q[q#cY:0 approved regional stock 认可地区性证券
KI$?0O approved retirement scheme 认可退休金计划
i[^?24~ c approved subordinated loan 核准附属贷款
Vk$zA<sw" arbitrage 套戥;套汇;套利
~/\;7E{8! arbitrageur 套戥者;套汇者
9GkG' arbitrary amount 临时款项
m5zP|s1`[' arrangement 措施;安排;协定
89@89-_mC arrears 欠款
788q<7E arrears of pay 欠付薪酬
GA6Z{U{XS arrears of revenue 逾期未收税款;逾期未收的帐项
r,MgIv(L articles of association 组织章程;组织细则;组织章程细则
iAT&C`,(& Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
#0L:h?L ascertainment of profit 确定利润
!HqIi@>8 "Asia Clear" “亚洲结算系统”
,US~p_M! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"~7| !9< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*=S\jek Asian Development Fund [ADF] 亚洲发展基金
4^alAq^ Asian dollar bond 亚洲美元债券
PKfxL}:"8 Asian dollar market 亚洲美元市场
=o _d2Ak Asian dollar rate 亚洲美元利率
^=D77 jS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Sd^e!?bp Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,h5.Si> asked price 沽盘;喊价;索价;卖方报价
Roy`HU
;0a assessable income 应评税入息
rQ*'2Zf'< assessable loss 应评税亏损
Q_6./.GQ
assessable profit 应评税利润
P}&7G- assessable value 应评税值
0} liK assessed profit 估定利润
|RAi6;
assessed value 经评估价值
yi# Nrc5B assessment 评税;评定;估价;评税单
rgIJ]vmy<H assessment number 评税编号;估价编号
m3 (fr assessment of additional tax 补加税评税
.K}u`v T assessment of performance 业绩评估;实绩评价
R.|fc5_"+ Assessor 评税主任
V uJth
asset price bubbles 资产价格泡沫
zG@9-s* L asset-backed securities 具资产保证的证券
F>n<;< assets accretion 资产增值
,Xk8{= assets and liabilities 资产与负债
xHykU;p@ assets betterment statement 资产递增表;资产改进表
.m/Lon E assets lending 实物放款;有抵押贷款
ILF"m; assets of the company passing on the death 死者去世时转移的公司资产
MJV&%E6{:{ assets pledged as security for liabilities 用作负债抵押的资产
7x-k-F3 assets portfolio 资产投资组合
N iNZh; assets price 资产价格
'_r|L1 assets quality 资产质素
MY9?957F assets realization 资产变现
Zi@?g IiX assets refinancing arrangement 资产再集资安排
i3;Z:,A4NN assets securitization 资产证券化
z=>]E1'RL assets situated outside Hong Kong 在香港以外地方的资产
&!/L^Y*+ assets stripping 削减资产;拆卖资产
Ax0u \(p<^ assets value 资产值
qg:1 assignee 承让人
N_q7ip%z assignment 转让;转让书;转让契
lUCdnp;w' assignment of interest 权益转让
%~^R Iwm assignment of letters patent and trade mark 专利证书及商标转让
[JMz~~F assignment of property 物业转让;物业转让书
}%$9nq3 assignment right 转让权
xfO!v> assignor 转让人
*qY`MW associate 有联系的人;有关连人士;相联者;合伙人;联系人
N##3k-0Ao Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S][:b associate member 附属会员
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[aUpX= associated body corporate 相联法人团体
A+Y>1-=JO associated company 相联公司;联属公司
Lkk'y})/ associated corporation 相联法团
Ao`9 fI#q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;n7k_K#0z! 公认会计师公会〔英国〕
%>xW_5;Z Association of Futures Exchange Brokers 香港期货经纪协会
.b N0! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8dIgw association of underwriters 承保人组织
L V33vy assumption of control 接管
W|D'S}J assurance 担保;保险;转易;转易书
g6QkF41nG assurance of interest 权益的转易
Gu*;z% b2 at 19XX price 按一九XX年价格计算
XuR!9x^5 at a discount 按赔价计算;按贴水价格计算;打折扣
7F\U|kx_ at a premium 按溢价计算;按升水价格计算
s;8J= \9W at call 通知付款;按通知
T"9`[Lzva at constant market price 按固定市价计算
&ks>.l\ at constant price 按固定价格计算
G0> 'H1 Z at cost 按成本计算
b4ORDU at current market price 按当时市价计算;按现时市价计算
r^ #.yUz at current price 按当时价格计算;按现时价格计算
>4~{CXZ at factor cost 按要素成本计算;按生产要素成本计算
Xd|@w{.m* at money-of-the-day price 按付款当日价格计算
0\o0(eHCQz at or better 按指定或较佳价位〔买卖指令〕
@WBy:gV" at par 按面值计算;平价
UTin0k at sight 见票即付
kX[I|Z= at the close 按收市盘
vj?9X5A_ at the opening 按开市盘
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582u6^ attestation 见证;见证条款
dHf_&X2A at-the-money option 平价期权
rS(693kb attorney 受权人;受托代表人
HewVwD<C attornment 新拥有人承认书
_u{D #mmO attributable profit 可归属利润
)]>=Uo attributable share value 可归属股份价值
]Z<{
~ Auckland Stock Exchange 奥克兰证券交易所
s'~_pP auction 拍卖
2c8,H29 auctioneer 拍卖商
Om>6<3n audit 审计;核数
JWMIZ{/M Audit Commission 审计署
kwGj7' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m'aw`? 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
T{sw{E* audit review 帐目审查
K Qub%`n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vx!nC}f"k` audited account 审计帐目;经审计的帐目
&z1r$X.AW audited annual account 经审计的周年帐目
]#S1AvT audited balance sheet 经审计的资产负债表
d<7xSRC auditor 核数师;核数主任;审计师
x-y=Jor auditor's certificate 核数师证明书;审计师证明书
QhpE 2ICU auditor's report 核数师报告;审计师报告
Z?"Pkc.Ei Aussie bond 澳元债券
3gv>AgG austerity budget 紧缩预算
eg?vYW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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' Australia All Ordinaries Index 澳洲所有普通股票指数
CmJ*oXyi Australian Dollar [AUD] 澳元
hs<7(+a Australian Options Market 澳大利亚期权市场
n2(~r
'r) Australian Securities Commission 澳洲证券事务监察委员会
mqq~&nI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8.Y6r Australian Stock Exchange 澳大利亚证券交易所
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> Austrian Schilling [ATS] 奥地利先令
7F|T5[*l authentication 认证;鉴证
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