A:
rnBp2'EM A share A股;甲类股份
Op hD_^ abatement of tax 减税;减扣免税额
@QF;m ABN AMRO Bank N.V. 荷兰银行
Q|G|5X above-the-line expenditure 线上项目支出;经常预算支出
/`j2%8^N above-the-line receipt 线上项目收入;经常预算收入
g-cg3Vso ABSA Asia Limited 南非联合亚洲有限公司
K+P a b ? absolute change 绝对数值变更
Wlp`D absolute expenditure 实际开支
C#L|7M??; absolute guideline figure 绝对准则数字
q XB E3 absolute interest 绝对权益
~w}=Oby'y absolute order of discharge 绝对破产解除令
<|hrmwk| absolute profit margin 绝对利润幅度
So4#n7 absolute value 实值;绝对值
$dug"[ absolutely vested interest 绝对既得权益
kkXe= f% absorbed cost 已吸收成本;已分摊成本
Jv!f6*&< absorption 吸收;分摊;合并
gwFW+*h absorption rate 吸收率;摊配率;分摊率
6xu%M&ht ACB Finance Limited 亚洲商业财务有限公司
OXbC\^qo@ acceptable form of reciprocity 合理的互惠条件
*?+2%zP acceptable rate 适当利率;适当汇率
N:,V{Pw acceptance agreement 承兑协议
3A\Z]L acceptance for honour 参加承兑
u/FC\xJc acceptor 承兑人;接受人;受票人
(iht
LFp acceptor for honour 参加承兑人
..=lM:13| accident insurance 意外保险
'h[7AZ&)# Accident Insurance Association of Hong Kong 香港意外保险公会
Mo4c8wp&SM accident insurance scheme 意外保险计划
@2TfW]6 accident year basis 意外年度基准
n2Q?sV;m accommodation 通融;贷款
NWj4U3x accommodation bill 通融票据;空头票据
!p_l(@f accommodation party 汇票代发人
}sp?@C,Z account balance 帐户余额;帐户结余
AnpO?+\HF account book 帐簿
,_K:DSiB account collected in advance 预收款项
Uh'W d_? account current book 往来帐簿
>2NsBS( account of after-acquired property 事后取得的财产报告
YB(8 T" account of defaulter 拖欠帐目
k7M{+X6[ account payable 应付帐款
UU '9 account payee only [A/C payee only] 只可转帐;存入收款人帐户
Y]i:$X]C?X account receivable 应收帐款
W9{y1,G9 account receivable report 应收帐款报表
m<!CF3g account statement 结单;帐单;会计财务报表
#hXuGBZEI account title 帐户名称;会计科目
!04^E accountant's report 会计师报告
}&%&0$% Accountant's Report Rules 会计师报告规则
|*L/
m0'L accounting and auditing procedure 会计与审计程序;会计与核数程序
845\u& Accounting Arrangements 《会计安排》
(@S9>z4s accounting basis 会计基础
|I3&a=, accounting by Official Receiver 破产管理署署长呈交的帐目
,<[x9 "3\ Accounting Circular 《会计通告》
JY_!G accounting class 会计类别
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cocM accounting date 记帐日期;会计结算日期
3M>y.MS accounting for money 款项核算
milQxSpj Accounting Officer 会计主任
1/SB[[ g accounting period 会计报告期;会计期
GE\({V.W accounting policy 会计政策;会计方针
%h
v-3L#V accounting practice 会计惯例
jRxzZt4 accounting principle 会计准则
jJ?G7Q5l accounting record 会计记录
}MtORqK accounting report 会计报告
M`xI N~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4thPR}DH} Accounting Society of China 中国会计学会
J~ wu*x accounting statement 会计报表
ozA%u,\7k accounting system 会计制度;会计系统
&09G9G snQ accounting transaction 会计事项;帐务交易
7>-99o^W accounting treatment 会计处理
l
s%'\} accounting year 会计年度
6L2Wv5C accretion 增值;添加
E&Sr+D aPD accrual 应计项目;应累算数目
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"$uRw accrual basis 应计制;权责发生制
z]j_,3Hff accrual basis accounting 应计制会计;权责发生制会计
UN:cRH{?* accrue 应累算;应计
HN<e)E38 accrued benefit 应累算利益
?yA
2N; accrued charges 应计费用
_V` QvnT} accrued cumulative preference share dividend 应累算的累积优先股股息
~L.5;8a3Pe accrued expenses 应累算费用
ZQmg;L&7 accrued interest payable 应付利息;应计未付利息
$B OpjDV8 accrued interest receivable 应收利息;应计未收利息
{<i(aq? accrued right 累算权益
""jl accruing profit 应累算的利润
RI BB* accumulated fiscal reserve 累积财政储备
!X=93% accumulated profit 累积利润;滚存溢利
t`1~5#?Du( accumulated reserve 累积储备
oOGFg3X accumulation of surplus income 累积收益盈余
FQcm= d_s acquired assets 既得资产
Z-aB[hE acquisition 收购;购置;取得
Q|f)Awe$ acquisition cost 购置成本
:kXxxS acquisition expenses 购置费用
zF&_9VNk=c acquisition of 100% interest 收购全部股权
.iST!nh acquisition of control 取得控制权
%@%~<U)W acquisition of fixed assets 购置固定资产
YW"nPZNPy~ acquisition of shell “买壳”
ppO!v? acquisition price 收购价
*k 0;R[IAV act of God 天灾
aI\ ]R:f, acting partner 执事合伙人
bLUyZ3m! active market 买卖活跃的市场;交投畅旺的市场;旺市
<O{G& active partner 积极参与的合伙人
6lwWFR+k active trading 交投活跃
VGOdJ|2]Wr actual circulation 实际流通
8,:lw3x1 actual cost 实际成本
Gn<e&|4>i} actual expenditure 实际开支;实际支出
H)K.2Q actual income 实际入息;实际收入;实际收益
oB+@05m8 actual market 现货市场
]Yf8 actual price 现货价;实际价格
mQ\oR| actual profit 实际利润
TaZlfe5z actual quotation 实盘;实际价位;实际报价
r6kQMFA actual year basis 按实际年度计算
&p=(0$0&- actuals 实货
+lJD7=%K]Z actuarial investigation 精算调查
DMT2~mh actuarial principle 精算原则
5gwEr170 actuarial report 精算师报告
) 3I|6iS Actuarial Society of Hong Kong 香港精算学会
YV6w}b: actuarial valuation 精算师估值
kb'l@d#E actuary 精算师
D
\boF+^ ad referendum agreement 暂定协议;有待覆核的协定
dkZ[~hEQG- ad valorem duty 从价税;按值征税
Rtai? ad valorem duty system 从价税制
}$:ha> ad valorem fee 从价费
EtDzmpJR> ad valorem tariff 从价关税
O! w&3 p additional allowance 额外免税额
?$b*)< additional amount for unexpired risk 未过期风险的额外款额
7[8d-Sf24{ additional assessable profit 补加应评税利润
g]._J additional assessment 补加评税
5~"m$/yE additional commitment 额外承担
P2 +^7x? additional commitment vote 额外承担拨款
xic&m5j
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dV"Kx additional dependent parent allowance 供养父母额外免税额
&I/C^/F& additional provision 额外拨款
i.+#a2 additional stamp duty 附加印花税
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!WFY additional tax 补加税罚款;补加税款
5ma~Pjt8} Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
hy@e(k|S]U adjudged bankrupt 被裁定破产
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Cx;h= adjudicated bankrupt 裁定破产人
_Tf0L<A'R adjudication fee 裁定费;评定印花税额手续费;评估契据费
q_:B=w+bC adjudication of bankruptcy 裁定破产;宣告破产
-J++b2R\% adjudication of insolvency 裁定无力偿还债务
EyV6uk~ adjusted actual 经调整的实数;调整后的实数
1(4IcIR5T; adjusted current assets 经调整的流动资产;调整后的流动资产
N'8}5Kx5 adjusted figure 经调整的数字;调整后的数额
I0sw/,J/Z adjusted liabilities 经调整的负债;调整后的负债
8FBXdk?A adjusted loss 经调整的亏损;调整后的亏损
wQX%*GbL2 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
0f,Ii_k bT adjusted profit 经调整的利润;调整后的利润
<:~'s]`zf adjusted surplus 经调整的盈余额;调整后的盈余额
d'p@[1/ adjusted value 经调整的价值;调整后的价值
nAyyjd3!S adjustment 调整;修订;理算〔保险〕
lUHpGr|U% adjustment centre 调剂中心
T2k# "zD adjustment lag 调整过程的时间差距;调整时差
w5mSoKb adjustment mechanism 调整机制
( z.\,M adjustment of loss 亏损调整
3yM!BTlX adjustment process 调整过程;调整程序
"C]_pWk adjustment range 调整幅度
_^Q =n>G administered exchange rate 受管制汇率
1$uO% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9K#U<Q0b' administration expenses 行政费用
)7iYx {n administration fee 手续费;行政费
@.KFWAm
administration in bankruptcy 破产管理
fMZc_dsW9 administration order 遗产管理令
g=kuM administrator 管理人;遗产管理人
L(3}
H,t administrator of the estate 遗产管理人
9jrlB0 admission of debt 债项承认书
IaRq6=[ admission of proof 接纳债权证明
50`<[w<J
q advance 放贷款项;垫付款项;预支款项;预付款项
FdmoR; advance account 暂支帐目;预付款帐户
)>WSuf
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%<'PSri advance from shareholder 股东垫款
N x/_+JWje advance pending reimbursement 预支以待日后付还
fngk<$lvg advanced economy 先进经济体系
!*=+E%7 advancement 预付;预付财产
1.q
a//'RW advances warrant 垫款令
%;YERO! advancing 贷出
@4j!M1}4 adverse balance 逆差
ziD+% - adverse exchange 逆汇
k0-,qM#p;X advertisement addressed to shareholders 在报章刊登的致股东通告
<>[]-Vq advice for collection 托收通知书
qISzn04 advice of drawing 提款通知书;汇票通知书
?r(Bu advice of payment 付款通知
8f-B-e?k Advisory Committee [Securities and Futures Commission]
RQd5Q. 谘询委员会〔证券及期货事务监察委员会〕
~@EBW3>~5 Advisory Committee on Diversification 经济多元化谘询委员会
@m ?&7{y#? affidavit 誓章;遗产申报誓章
O:te;lQK affidavit of no receipt 述明无收款的誓章
#Pq.^ ^ affiliate 联号;联营公司;附属公司
A*+KlhT
affiliated company 附属公司;联号;联营公司
8J+:5b_? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9rQw~B<S affordability 负担能力
^+Stvj:N African Development Bank [AfDB] 非洲开发银行
;NrU|g/ksX after-acquired property 事后取得的财产
l|~SVk| after-hours dealing 市后交易
-hpMd/F after-tax profit 税后盈利;税后利润;税后溢利
c!>",rce agency agreement 代理协议
T\$r| agency expenses 代理机构的开支
Ih5F\eM agency fee 代理费
H%`|yUE( Agency Law 《代理法》
X5Ff2@."y| agent 代理人;承销人
^[-3qi agent of company 公司代理人
N+0`Jm agent's fee 代理人费;经纪费
<!.Qn
Y aggregate 总计;总数;总体数字
5SmgE2 } aggregate amount 总款额;总额
1N\-Ku aggregate assets and liabilities 总体资产与负债
9N{"ob
Z aggregate at constant price 按固定价格计算的总体数字
&io*pmUm6 aggregate demand 总需求
-S*MQA4 aggregate gross position 总持仓量
@1G`d53N aggregate limit 总限额
D*o[a#2_ aggregate of salaries tax 合计薪俸税
8i?h{G IMV aggregate performance 总体表现;总体业绩
h**mAa0fo aggregate supply 总体供应
[[9XqD] aggregate surplus 总盈余
}e0)=*;l aggregate total 整体总额
d"JI4)%
aggregate value 总值;合计价值
P*sb@y>}O aggregated basis 合计基准
<bxp/#6D aggregated net chargeable income 合计应课税入息实额
+UC- aggregation 合并计算;合计;总和
A]"IQ- aggregation of incomes of husband and wife 夫妇入息合并计算
<)$b=z aggregation of property 财产的总和
7"Iagrgw agio 差价;贴水
U4$CkTe2Y 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》
0`l(c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'CO3b, 《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》
k=qb YGK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@+
U++ 《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》
L
BP| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0'.7dzz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
YkbZ 2J*- agreement for a settlement 授产协议
(xhV>hsA agreement for assignment 转让协议
dGBVkb4]T agreement for sale 售卖协议;买卖协议
>J
No2 agreement for sale and purchase 买卖协议
7e
D<( agreement for the payment of interest 支付利息协议
9a0ibN6m agreement for the repayment of money 还款协议
d 1bx5U agreement of reinsurance 再保险协议
dTW3mF4= Agricultural Bank of China 中国农业银行
q2KWSh5 air passenger departure tax 飞机乘客离境税
$mp'/] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
- Ado-'aaS airport tax 机场税
jFMf=u&U alcohol duty 酒精税
-?&s6XA%# alienation 让与;让渡;转让
p[M*<==4 alimony 生活费;赡养费
F),wj8#~>- All Ordinaries Index [AOI] 所有普通股指数
rq>OmMQ67 all risks 全险;综合险
-{'WIGm All Sales Record for Stock Market 《股票市场成交报告》
^%r>f@h!L Allied Capital Resources Limited 新联财务有限公司
=jN9PzLk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WGrG#Kw[ allocation letter 拨款信件
z^r allocation of fund 分配款项;预留款项
~}fQ.F*7R allocation of profit 利润分配;溢利分配
q-)Ynp4' allocation warrant 拨款令
nofK(0TF allotment 分配;配股
'
;PHuMY#X allotment notice 股份配售通知;配股通知
3m9ab" allotment of shares 股份分配
)dgooq allowable 可获宽免;免税的
8f0Ytfhw allowable business loss 可扣除的营业亏损
4?)-;Hx_X allowable expenses 可扣税的支出
t&99ZdE allowance 免税额;津贴;备抵;准备金
&;O)Dw allowance for debts 债项的免税额
IrZ!.5%tV allowance for depreciation by wear and tear 耗损折旧免税额
P<WCW3!JZ allowance for funeral expenses 殡殓费的免税额
*n h.&Mv| allowance for inflation 为通货膨胀而预留的款项;通胀准备金
f.&((z?rC allowance for repairs and outgoings 修葺及支出方面的免税额
Pwh0Se5Z allowance to debtor 给债务人的津贴
9:tn!<^=I alteration of capital 资本更改
#fR~7K R alternate trustee 候补受托人
XY1eeB- amalgamation 合并
nm597WeZp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8hx 3pvmk ambit of charges 征税范围;收费范围
Rg?m$$X` amended valuation 经修订的估值
~9KxvQzt American Commodities Exchange 美国商品交易所
1-M\K^F American Express Bank Limited 美国运通银行
dW8M^A& American Stock Exchange 美国证券交易所
PRE\2lLY amortization 摊销
(]l}QR%Bxu amount due from banks 存放银行同业的款项
6#rj3^] amount due from banks abroad 存放海外银行同业的款项
j >wT-s amount due from holding companies 控股公司欠款
`K^j:fE7n amount due from local banks 存放本港银行同业的款项
{KO+t7'Q amount due to banks 银行同业的存款
PLmf.hD \ amount due to banks abroad 海外银行同业的存款
)D1=jD( amount due to holding companies 控股公司存款
&7CAxU;i3 amount due to local banks 本港银行同业的存款
wUbs9y< amount due to outport banks 外埠银行同业的存款
'U"ub2j amount for note issue 发行纸币的款额
T8ftBIOi amount of bond 担保契据的款额
uqg#(ADy?R amount of consideration 代价款额
Px<*n '~} amount of contribution 供款数额
zz1e)W/ amount of indebtedness 负债款额
]VU a$$ amount of principal of the loan 贷款本金额
g,N"o72) amount of rates chargeable 应征差饷数额
@a{1vT9b amount of share capital 股本额
N$i|[>`j amount of sums assured 承保款额
`>mT/Rmb@ amount of variation 变动幅度
v3vQfcxR amount of vote 拨款数额
^Q'^9M2) amount payable 应付款额
A=5A8B1 amount receivable 应收款额
jK{)gO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iEJY[P1 analysis 分析
(3>Z NTm ancillary risk 附属风险
f(o1J|U{
annual account 周年帐目;周年帐目报表;年度决算;年结
J|z>5Z annual accounting date 年结日期
GukS=rC9 annual allowance 每年免税额;年积金;年度津贴;年津
4x'N#m{p annual balance 年度余额
X_0Ta_u?T annual disposable income 每年可动用收入
e(NpX_8 annual estimates 周年预算
)K0BH q7r annual fee 年费
(gn)<JJS} annual general meeting 周年大会
fq"<= annual growth rate 年增率;每年增长率
?xbPdG":R annual long-term supplement 长期个案每年补助金
ma<+!*| annual pensionable emolument 可供计算退休金的年薪
[e:mRMi annual report 年报
[aK7v{Wu Annual Report on the Consumer Price Index 《消费物价指数年报》
8=%%C: annual return 周年报表;周年申报表;每年报税表格
DgQw9`WA Annual Return Rules 《周年报表规则》
ARD&L$AX annual review of consumer prices 每年消费物价回顾
^Cs5A0xo#s annual roll-forward basis 逐年延展方式
oq<n5 annual salary 年薪
&Jr~)o annual statement 年度报表;年度决算表
`2M`;$~ 5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+Xg]@IS-eg annuitant 年金受益人
h* to%N annuity 年金
T!T6M6? annuity contract 年金合约
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^NJ annuity on human life 人寿年金
l$_Yl&!q$ antecedent debt 先前的债项
fA]b'8 ante-dated cheque 倒填日期支票
)aOPR|+ anticipated expenditure 预期开支
HktvUJ(Ii anticipated net profit 预期纯利
-|l^- Qf! anticipated revenue 预期收入
Q[+o\{ O anti-inflation measure 反通货膨胀措施
x-:a5Kz! anti-inflationary stance 反通货膨胀立场
`zjEs8`' apparent deficit 表面赤字
Q9`}dYf. apparent financial solvency 表面偿债能力
]y:ez8RFPU apparent partner 表面合伙人
q~^qf application for personal assessment 个人入息课税申请书
nbpGxUF`] application of fund 资金应用
].j;d2xT\ application to release as liquidator and to destruct the books of accounts and documents
m&H@f: 申请免除清盘人职务及毁灭帐簿与文件
;eG,T-: appointed actuary 委任精算师
0koC;(<n appointed auditor 委任核数师;委任审计师
"Yo.]PU appointed trustee 委任的受托人
pL{h1^O} appointer 委任人
J8T?=%?= apportioned pro rata 按比例分摊
EMDsi2 apportionment 分配;分摊
/idQfff Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
="$9
<wt apportionment formula 分摊方程式
2\Vzfca apportionment of estate duty 遗产税的分摊
jORU+g appraisal 估价;评估
Z>)(yi9+ appreciable growth 可观增长
5s >UM@}) appreciable impact 显着影响
[ET03 nZ appreciable increase 可观增长
;BsPms@U appreciation 增值;升值
RN0@Q~oTI appreciation against other currencies 相对其他货币升值
@c<*l+Qc appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)>]~ Y appreciation tax 增值税
Wb_'X |"u appropriation 拨款;拨用;拨付
}4!R2c appropriation account 拨款帐目
8u,f<XHi"a Appropriation Bill 拨款法案
p/4\O appropriation-in-aid system 补助拨款办法
'\$2+* approved assets 核准资产
4v"9I( approved basket stock 认可一篮子证券
cMCGaaLU approved budget 核准预算
poqcoSL"} approved charitable donation 认可慈善捐款
j0p'_|)( approved charitable institution 认可慈善机构
] Fx9!S approved currency 核准货币;认可货币
1]L 0r approved estimates 核准预算
88)F-St approved estimates of expenditure 核准开支预算
io[$QTY approved overseas insurer 核准海外保险人
iUv#oX
H approved overseas trust company 核准海外信托公司
ay\ e#) approved pooled investment fund 核准汇集投资基金
?I6us X9$ approved provident fund scheme 认可公积金计划
nV|H5i;N7 approved provision 核准拨款
e B`7C"Z approved redeemable share 核准可赎回股份
K[%)_KW approved regional stock 认可地区性证券
,DN>aEu1 approved retirement scheme 认可退休金计划
;T Af[[P approved subordinated loan 核准附属贷款
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6'*2{NT arbitrage 套戥;套汇;套利
v'"0Ya arbitrageur 套戥者;套汇者
=tJ}itcJ' arbitrary amount 临时款项
pq 4/>WzE arrangement 措施;安排;协定
$"d< F3k arrears 欠款
2L#$WuM~^ arrears of pay 欠付薪酬
LRqBP|bjCD arrears of revenue 逾期未收税款;逾期未收的帐项
U2=PmS P articles of association 组织章程;组织细则;组织章程细则
t;7 tuq
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
u? a*bW ascertainment of profit 确定利润
JmJ8s hq "Asia Clear" “亚洲结算系统”
J1waiOh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,\y)k}0lH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
x
\.qzi Asian Development Fund [ADF] 亚洲发展基金
eIzT(3( Asian dollar bond 亚洲美元债券
vZHm' Asian dollar market 亚洲美元市场
de?Bn+mvi. Asian dollar rate 亚洲美元利率
]]\\Y|0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:27GqY,3sK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5",@!1ju asked price 沽盘;喊价;索价;卖方报价
8Bvc#+B assessable income 应评税入息
iWbrX1
I+ assessable loss 应评税亏损
[NE:$@ assessable profit 应评税利润
_S4 3_hW assessable value 应评税值
_b+=q:$/ assessed profit 估定利润
O@@=ZyYwc assessed value 经评估价值
GXV<fc"1 assessment 评税;评定;估价;评税单
WD=#. $z$ assessment number 评税编号;估价编号
aKkG[qN assessment of additional tax 补加税评税
>4gGb) assessment of performance 业绩评估;实绩评价
Y)kO" Assessor 评税主任
;(cqaB asset price bubbles 资产价格泡沫
#$&!)13 asset-backed securities 具资产保证的证券
k_p4 f %9 assets accretion 资产增值
xef@-%mcoy assets and liabilities 资产与负债
50:gk*hy assets betterment statement 资产递增表;资产改进表
;aJBx assets lending 实物放款;有抵押贷款
-r%3"C=m assets of the company passing on the death 死者去世时转移的公司资产
\,<5U
F0 assets pledged as security for liabilities 用作负债抵押的资产
m{(G%n>E& assets portfolio 资产投资组合
'lPt.*Y<u assets price 资产价格
86c@Kk7z assets quality 资产质素
8+ P)V4} assets realization 资产变现
>z'kCv assets refinancing arrangement 资产再集资安排
_e%jM[ assets securitization 资产证券化
).[Mnt/Ft assets situated outside Hong Kong 在香港以外地方的资产
~J}{'l1{yf assets stripping 削减资产;拆卖资产
eyq8wQT assets value 资产值
Q`nsL)J assignee 承让人
=2[5g!qX assignment 转让;转让书;转让契
'.jr" 3u assignment of interest 权益转让
J?d&+mt assignment of letters patent and trade mark 专利证书及商标转让
KZFnp=i assignment of property 物业转让;物业转让书
(Sr D assignment right 转让权
x>5"7MR` assignor 转让人
/&g5f4[|p associate 有联系的人;有关连人士;相联者;合伙人;联系人
*~~&*&+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2R:I23[#B associate member 附属会员
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YHwWf- associated body corporate 相联法人团体
O s*B%,} associated company 相联公司;联属公司
h
rL_. 4 associated corporation 相联法团
0_d,sC?V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)/BI:) 公认会计师公会〔英国〕
`N8?F3> Association of Futures Exchange Brokers 香港期货经纪协会
C-Q]f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>7yOu!l association of underwriters 承保人组织
>syQDB assumption of control 接管
NA5AR*f' assurance 担保;保险;转易;转易书
B3Id}[V assurance of interest 权益的转易
Xr54/.{&@ at 19XX price 按一九XX年价格计算
fAHK<G4 at a discount 按赔价计算;按贴水价格计算;打折扣
f>LwsP at a premium 按溢价计算;按升水价格计算
l+e L:C! at call 通知付款;按通知
S+03aJNN# at constant market price 按固定市价计算
''+6qH-.|] at constant price 按固定价格计算
7,.Hj&'B at cost 按成本计算
e;1n!_l\ at current market price 按当时市价计算;按现时市价计算
Jx#r at current price 按当时价格计算;按现时价格计算
`Zn2Vx at factor cost 按要素成本计算;按生产要素成本计算
8cq H0{ at money-of-the-day price 按付款当日价格计算
S GAu.8Js at or better 按指定或较佳价位〔买卖指令〕
)<w`E{q at par 按面值计算;平价
aJ[K' 5| at sight 见票即付
E'|@hL-jn at the close 按收市盘
CAGaZ rx at the opening 按开市盘
.G"UM>.}d attestation 见证;见证条款
GtQ$`~r at-the-money option 平价期权
pkd#SY attorney 受权人;受托代表人
JI{|8)S attornment 新拥有人承认书
~*WSH&ip attributable profit 可归属利润
8Vcg30_+ attributable share value 可归属股份价值
wYxnKm~f Auckland Stock Exchange 奥克兰证券交易所
!+qy~h auction 拍卖
b2x8t7%O auctioneer 拍卖商
FBn`sS8hH audit 审计;核数
>Qk4AMIO Audit Commission 审计署
K8,fw-S% Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eK%~`Y 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〕
}]0f -} audit review 帐目审查
9mdp\A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
h?f)Bt}ry audited account 审计帐目;经审计的帐目
(E'f'g audited annual account 经审计的周年帐目
Ne^md audited balance sheet 经审计的资产负债表
%O$4da"y auditor 核数师;核数主任;审计师
u`Ew^-"> auditor's certificate 核数师证明书;审计师证明书
2=X\G~a auditor's report 核数师报告;审计师报告
?NV3]vl Aussie bond 澳元债券
~-r*2bR austerity budget 紧缩预算
Jg I+k Nx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5ZG-3qj Australia All Ordinaries Index 澳洲所有普通股票指数
JGS4r+ Australian Dollar [AUD] 澳元
mlolSD;7 Australian Options Market 澳大利亚期权市场
lM1Y } Australian Securities Commission 澳洲证券事务监察委员会
^4Ta0kDn Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D8u_Z<6IjI Australian Stock Exchange 澳大利亚证券交易所
F8(6P1}E Austrian Schilling [ATS] 奥地利先令
\}O'?)(1 authentication 认证;鉴证
ZJL[#}* authority to purchase 委托购买证;委购书
.}QR~IR' authorization 认可;核准;授权;授权书
gAcXd<a0
authorization by direction 指示授权
X@$x(Zc authorization by instruction 指令授权
%]/O0#E3Kz authorization by warrant 令状授权
&yFt@g] authorization of unit trust 单位信托的认可
Pb05>J3N authorized agent 指定代理人
fD8A+aA authorized capital 法定资本
`mU'{ authorized clerk 出市员
E9=a+l9 authorized dealer 认可交易商
>L6V! authorized financial institution 认可财务机构
#q`-"2"| authorized fund 认可基金
aBX^Wd authorized fund house 获授权的基金公司;认可基金公司
Y<X,(\iEHP authorized institution 认可机构
y}NBJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
bAIo5lr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mT8")J|2 authorized insurer 获授权保险人;获认可承保人
V,=V authorized investment 特准投资项目
F<wwuCbF authorized person 获授权人
&lg+uK authorized representative 获授权代表
!C&!Wj authorized share capital 法定股本
A;~u"g 'z& automated quotation system 自动报价系统
XP
Nk#" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Jj:4l~b,w 自动交易系统〔香港期货交易所有限公司〕
&r\pQ}; automatic adjustment mechanism 自动调整机制
R8
1z|+c|_ automatic adjustment system 自动调整系统
:'-FaGy Automatic Clearing House 自动票据交换所
vas
automatic exchange rates accumulation system 自动化汇率累集系统
Xj :?V; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]d]tQPEU automatic teller machine [ATM] 自动柜员机
$i@~$m7d- autopay 自动转帐
s'yA^
VPf available assets 可用资产
$xT'cl/IH available fiscal reserve 现存财政储备
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