A:
Y/_b~Ahn A share A股;甲类股份
QGnBNsA h abatement of tax 减税;减扣免税额
MRdZ ' ABN AMRO Bank N.V. 荷兰银行
'Nv*ePz above-the-line expenditure 线上项目支出;经常预算支出
J@c)SK%2h above-the-line receipt 线上项目收入;经常预算收入
jE</a% ABSA Asia Limited 南非联合亚洲有限公司
1Lb+
& absolute change 绝对数值变更
;u0MY absolute expenditure 实际开支
xW\iME absolute guideline figure 绝对准则数字
O=PyXOf absolute interest 绝对权益
PN n{Rt absolute order of discharge 绝对破产解除令
BK8)'9/ absolute profit margin 绝对利润幅度
e " f/ absolute value 实值;绝对值
R1X{=ct absolutely vested interest 绝对既得权益
F+!K9( `| absorbed cost 已吸收成本;已分摊成本
,9W|$2=F absorption 吸收;分摊;合并
G-]ndrTn absorption rate 吸收率;摊配率;分摊率
=FXZcP>h ACB Finance Limited 亚洲商业财务有限公司
B6iH[dTy_ acceptable form of reciprocity 合理的互惠条件
@m[r0i0J" acceptable rate 适当利率;适当汇率
-%lA=pS{Fq acceptance agreement 承兑协议
'Bp7LtG92 acceptance for honour 参加承兑
Vn-y<*np acceptor 承兑人;接受人;受票人
;V~[kF=t0 acceptor for honour 参加承兑人
c_li.]P accident insurance 意外保险
\ueo^p]_? Accident Insurance Association of Hong Kong 香港意外保险公会
Q9b.]W accident insurance scheme 意外保险计划
E1'HdOh&z accident year basis 意外年度基准
j ,'$i[F' accommodation 通融;贷款
6WQT,@? accommodation bill 通融票据;空头票据
|Psi?'4 accommodation party 汇票代发人
h7|#7 d account balance 帐户余额;帐户结余
)8:Ltn% account book 帐簿
cf#2Wg) account collected in advance 预收款项
+KV`+zic+ account current book 往来帐簿
J?~El& account of after-acquired property 事后取得的财产报告
XP"lqyAi account of defaulter 拖欠帐目
7Rf${Wv0 account payable 应付帐款
l#_(suo64 account payee only [A/C payee only] 只可转帐;存入收款人帐户
c-L1 Bkw account receivable 应收帐款
%(IkUD account receivable report 应收帐款报表
|<l
sv account statement 结单;帐单;会计财务报表
%o4ZD7@ ' account title 帐户名称;会计科目
Pwn3/+"%K accountant's report 会计师报告
l.c*,9
Accountant's Report Rules 会计师报告规则
>weY_%a accounting and auditing procedure 会计与审计程序;会计与核数程序
|#);^z_ Accounting Arrangements 《会计安排》
+pcpb)VL accounting basis 会计基础
=1noT)gCR accounting by Official Receiver 破产管理署署长呈交的帐目
j>(O1z7 Accounting Circular 《会计通告》
)
N*,cTE accounting class 会计类别
)DS|mM) accounting date 记帐日期;会计结算日期
r
wtU@xsD accounting for money 款项核算
6\7bE$K Accounting Officer 会计主任
9gFema{U accounting period 会计报告期;会计期
&>zzR$#1 accounting policy 会计政策;会计方针
K]{Y >w accounting practice 会计惯例
yF-EHNNf accounting principle 会计准则
WleE$ , accounting record 会计记录
Nv@SpV' accounting report 会计报告
:nZVP_d+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)_eEM1 Accounting Society of China 中国会计学会
a7+w)]r accounting statement 会计报表
G=R`O1-3 accounting system 会计制度;会计系统
~ [k0ay accounting transaction 会计事项;帐务交易
88]V6Rm9[* accounting treatment 会计处理
nm)H\i accounting year 会计年度
8X,dVX5LT accretion 增值;添加
!e5!8z accrual 应计项目;应累算数目
eM";P/XaX accrual basis 应计制;权责发生制
U_t[J| accrual basis accounting 应计制会计;权责发生制会计
p.1@4kgK&r accrue 应累算;应计
6ge,2[PU accrued benefit 应累算利益
/UP&TyZ accrued charges 应计费用
;x/do?FbT accrued cumulative preference share dividend 应累算的累积优先股股息
^Oy97Y accrued expenses 应累算费用
?/Bp8q( accrued interest payable 应付利息;应计未付利息
)N4!zuSVf accrued interest receivable 应收利息;应计未收利息
K(
: NshM accrued right 累算权益
X}@^$'W accruing profit 应累算的利润
f3Zm_zxj accumulated fiscal reserve 累积财政储备
4PtRTb0<i3 accumulated profit 累积利润;滚存溢利
0x&-/qce6W accumulated reserve 累积储备
5G!0Yy[' accumulation of surplus income 累积收益盈余
>/@wht4- j acquired assets 既得资产
TYv'#{ acquisition 收购;购置;取得
J?]wA1 acquisition cost 购置成本
I!FIV^}Z( acquisition expenses 购置费用
3K2B7loD)~ acquisition of 100% interest 收购全部股权
y:t@X~ acquisition of control 取得控制权
N~rA /B]T acquisition of fixed assets 购置固定资产
0!<qfT
a acquisition of shell “买壳”
TR;" &'#k acquisition price 收购价
or~2r8 act of God 天灾
LhN?j5XqM acting partner 执事合伙人
#|<\q* < active market 买卖活跃的市场;交投畅旺的市场;旺市
ME.l{?v active partner 积极参与的合伙人
kj_MzgC'? active trading 交投活跃
.dA_} actual circulation 实际流通
~m:oJ+:O actual cost 实际成本
s!WGs_1@ actual expenditure 实际开支;实际支出
_ebo actual income 实际入息;实际收入;实际收益
0, b.;r actual market 现货市场
vO>Fj actual price 现货价;实际价格
,sw|OYb actual profit 实际利润
;gS)o#v0 actual quotation 实盘;实际价位;实际报价
Y fRjr actual year basis 按实际年度计算
t1Ty.F)r actuals 实货
nHAET actuarial investigation 精算调查
eh\_;2P actuarial principle 精算原则
S#h-X(4 actuarial report 精算师报告
~
_ ogeD Actuarial Society of Hong Kong 香港精算学会
2/Xro rV actuarial valuation 精算师估值
''t\J^+& actuary 精算师
bSa%?laS ad referendum agreement 暂定协议;有待覆核的协定
}
Xbmb8 ad valorem duty 从价税;按值征税
'q3<R%^Q ad valorem duty system 从价税制
\9
,a"g ad valorem fee 从价费
!3O8B0K)v ad valorem tariff 从价关税
O52B additional allowance 额外免税额
x*H,eY3 additional amount for unexpired risk 未过期风险的额外款额
* {avx additional assessable profit 补加应评税利润
8
5 L< additional assessment 补加评税
GkwdBy+ additional commitment 额外承担
/!7 additional commitment vote 额外承担拨款
bsuGZ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z):LF< additional dependent parent allowance 供养父母额外免税额
b/[$bZD5o additional provision 额外拨款
v2w|?26Lf additional stamp duty 附加印花税
O0Z!*Hy additional tax 补加税罚款;补加税款
^/6LVB * Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1zNh&
" adjudged bankrupt 被裁定破产
vIq>QXb;d adjudicated bankrupt 裁定破产人
'80mhrEutG adjudication fee 裁定费;评定印花税额手续费;评估契据费
wh Hp}r adjudication of bankruptcy 裁定破产;宣告破产
%#go9H(K adjudication of insolvency 裁定无力偿还债务
p{@j M adjusted actual 经调整的实数;调整后的实数
FIMM\W
adjusted current assets 经调整的流动资产;调整后的流动资产
+56N}MAs adjusted figure 经调整的数字;调整后的数额
-!@]z2uU adjusted liabilities 经调整的负债;调整后的负债
p!oO}gE adjusted loss 经调整的亏损;调整后的亏损
U/}("i![Dy 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
'6g;UOx^= adjusted profit 经调整的利润;调整后的利润
~ 3!yd0[k adjusted surplus 经调整的盈余额;调整后的盈余额
@\*`rl] adjusted value 经调整的价值;调整后的价值
.ZOG,h+8 adjustment 调整;修订;理算〔保险〕
WswM5RN adjustment centre 调剂中心
Y0z)5),[U: adjustment lag 调整过程的时间差距;调整时差
8SZZ_tS3r adjustment mechanism 调整机制
plNoI1st adjustment of loss 亏损调整
8}M-b6RV adjustment process 调整过程;调整程序
MnLo{G] adjustment range 调整幅度
fA$2jbGW administered exchange rate 受管制汇率
ltWEA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3<XP/c"; administration expenses 行政费用
b6%[?k administration fee 手续费;行政费
vRhI:E)So# administration in bankruptcy 破产管理
eoj(zY3 administration order 遗产管理令
D6I-:{ws administrator 管理人;遗产管理人
m| uVmg!* administrator of the estate 遗产管理人
FOyANN' admission of debt 债项承认书
wC>}9OM admission of proof 接纳债权证明
7v']wA r] advance 放贷款项;垫付款项;预支款项;预付款项
7|@FN7]5NF advance account 暂支帐目;预付款帐户
K' ?`'7 advance compensation 预付补偿金
dz6&TdEl advance from shareholder 股东垫款
W{$J)iQ advance pending reimbursement 预支以待日后付还
iFOa9!_0n advanced economy 先进经济体系
G1
K@Ir< advancement 预付;预付财产
a
S;z
YD advances warrant 垫款令
PIHix{YR advancing 贷出
m$.7) 24 adverse balance 逆差
.DR*MQI9 adverse exchange 逆汇
d53Eu`QW? advertisement addressed to shareholders 在报章刊登的致股东通告
w#d7 advice for collection 托收通知书
!U7}?i&H advice of drawing 提款通知书;汇票通知书
sC'PtFK8z advice of payment 付款通知
).32Im!;#R Advisory Committee [Securities and Futures Commission]
>6KwZr BB 谘询委员会〔证券及期货事务监察委员会〕
&q7}HO/ @ Advisory Committee on Diversification 经济多元化谘询委员会
Mdw"^x$7 affidavit 誓章;遗产申报誓章
{EjzJr> affidavit of no receipt 述明无收款的誓章
SgWLs%B affiliate 联号;联营公司;附属公司
x%yzhIRR affiliated company 附属公司;联号;联营公司
xeB-fy)5+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[]-<-TqJ affordability 负担能力
/B
53Z[yL African Development Bank [AfDB] 非洲开发银行
1rIL[(r4 after-acquired property 事后取得的财产
GU0[K#% after-hours dealing 市后交易
!59,<N1Iu after-tax profit 税后盈利;税后利润;税后溢利
Q<Q?#v7NX agency agreement 代理协议
0 wjL=]X1e agency expenses 代理机构的开支
eemC;JV % agency fee 代理费
5oe{i/#di Agency Law 《代理法》
F2>W{-H+ agent 代理人;承销人
\4j(el agent of company 公司代理人
kp-`_sDg agent's fee 代理人费;经纪费
P(bds aggregate 总计;总数;总体数字
84_Y+_9 aggregate amount 总款额;总额
\IhHbcF`d aggregate assets and liabilities 总体资产与负债
;uho.)%N`F aggregate at constant price 按固定价格计算的总体数字
wii.0~p aggregate demand 总需求
yJ:rry aggregate gross position 总持仓量
F Jp<J aggregate limit 总限额
HPY;UN aggregate of salaries tax 合计薪俸税
[Mk:Zz% aggregate performance 总体表现;总体业绩
vkLKzsN' ] aggregate supply 总体供应
/s~BE ,su aggregate surplus 总盈余
6/.kL;AI aggregate total 整体总额
Z817f]l aggregate value 总值;合计价值
sis1Dh9: aggregated basis 合计基准
c;,-I aggregated net chargeable income 合计应课税入息实额
'5lwlF aggregation 合并计算;合计;总和
(sW$2a aggregation of incomes of husband and wife 夫妇入息合并计算
)b~+\xL5J aggregation of property 财产的总和
hZ|8mV agio 差价;贴水
% kaV?j 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》
+3k.xP?QS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k5|GN Y6a 《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》
uO( (Mg Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O!'gylj/ 《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》
{Ia1Wd 8n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BZa`:ah~x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
pwvmb\ agreement for a settlement 授产协议
Jz]OWb * agreement for assignment 转让协议
cK,&huk agreement for sale 售卖协议;买卖协议
t>2EZ{N+y agreement for sale and purchase 买卖协议
J^=Xy(3e agreement for the payment of interest 支付利息协议
?@^gpVK{ agreement for the repayment of money 还款协议
Elt"tJ agreement of reinsurance 再保险协议
k*rG^imX Agricultural Bank of China 中国农业银行
\8)FVpS air passenger departure tax 飞机乘客离境税
(~NR."s; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(+nnX7V?I airport tax 机场税
DH"_.j alcohol duty 酒精税
3fUiYI|&7 alienation 让与;让渡;转让
~Zw37C9J alimony 生活费;赡养费
!iL6 / All Ordinaries Index [AOI] 所有普通股指数
"[sr0'g: all risks 全险;综合险
vs{VRc All Sales Record for Stock Market 《股票市场成交报告》
)m
Ii. Allied Capital Resources Limited 新联财务有限公司
,va2:V
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6n\){dkZ~ allocation letter 拨款信件
5~OKKSUmT allocation of fund 分配款项;预留款项
Jv8VM\* allocation of profit 利润分配;溢利分配
`NQ;|! allocation warrant 拨款令
y~z&8XrH allotment 分配;配股
mMT\"bb' allotment notice 股份配售通知;配股通知
.dn#TtQv allotment of shares 股份分配
or"9I1o allowable 可获宽免;免税的
)=!|^M allowable business loss 可扣除的营业亏损
g)}q3-<AK> allowable expenses 可扣税的支出
hGI5^!Cq allowance 免税额;津贴;备抵;准备金
8yybZ@ allowance for debts 债项的免税额
\' &,9lP allowance for depreciation by wear and tear 耗损折旧免税额
] I5&'#%2
allowance for funeral expenses 殡殓费的免税额
bduHYs+rq allowance for inflation 为通货膨胀而预留的款项;通胀准备金
xx G>Leml allowance for repairs and outgoings 修葺及支出方面的免税额
"g/UpnH allowance to debtor 给债务人的津贴
a{Y8hR alteration of capital 资本更改
Rl
(+TE alternate trustee 候补受托人
?weuq"*a amalgamation 合并
94?/Rhs5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mln%Rd6u/ ambit of charges 征税范围;收费范围
S3Fj /2Q8 amended valuation 经修订的估值
s6D Pb_, American Commodities Exchange 美国商品交易所
xiVbVr#[ American Express Bank Limited 美国运通银行
#+
{%>f American Stock Exchange 美国证券交易所
1I%niQv5t amortization 摊销
d>0 j!+s amount due from banks 存放银行同业的款项
;)vs=DK:) amount due from banks abroad 存放海外银行同业的款项
zhh6;>P amount due from holding companies 控股公司欠款
0S\HO<~k amount due from local banks 存放本港银行同业的款项
)>N=B 2P amount due to banks 银行同业的存款
([ A%>u>h amount due to banks abroad 海外银行同业的存款
yQq|!'MK k amount due to holding companies 控股公司存款
[KMS/'; ] amount due to local banks 本港银行同业的存款
`j'gt& amount due to outport banks 外埠银行同业的存款
!>WW(n07Ma amount for note issue 发行纸币的款额
H {uR+&< amount of bond 担保契据的款额
(e32oP" amount of consideration 代价款额
KDr)'gl& amount of contribution 供款数额
16"L;r amount of indebtedness 负债款额
k;<F33v;Mh amount of principal of the loan 贷款本金额
M8VsU*aU amount of rates chargeable 应征差饷数额
AgWG4C= amount of share capital 股本额
t'DIKug& amount of sums assured 承保款额
>+%p}l:<\ amount of variation 变动幅度
?{~. }Vn amount of vote 拨款数额
=%{E^z>1 amount payable 应付款额
XUK%O8N#9 amount receivable 应收款额
XcKyrh;i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BPu>_$C analysis 分析
<U}25AR ancillary risk 附属风险
zX8{( annual account 周年帐目;周年帐目报表;年度决算;年结
zomg$@j annual accounting date 年结日期
^oEaE#I annual allowance 每年免税额;年积金;年度津贴;年津
||;a#FZ^ annual balance 年度余额
~Q)Dcit- annual disposable income 每年可动用收入
F~3 &@TWi annual estimates 周年预算
m@yx6[E# annual fee 年费
#B__-"cRv annual general meeting 周年大会
DCgiTT\ annual growth rate 年增率;每年增长率
7??j}ob> annual long-term supplement 长期个案每年补助金
E6xWo)`%5s annual pensionable emolument 可供计算退休金的年薪
scZ'/(b-E annual report 年报
$oIGlKc:L Annual Report on the Consumer Price Index 《消费物价指数年报》
(Li)@Cn% annual return 周年报表;周年申报表;每年报税表格
OQ _wsAA Annual Return Rules 《周年报表规则》
$KmE9Se6, annual review of consumer prices 每年消费物价回顾
6M bMAh5> annual roll-forward basis 逐年延展方式
/?C6oj1 annual salary 年薪
J!:v`gb#@A annual statement 年度报表;年度决算表
h)T-7b Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
tp b(.`G annuitant 年金受益人
c#pVN](? annuity 年金
; zfBe%Uf annuity contract 年金合约
aT=V/Xh}d annuity on human life 人寿年金
.-:6L2 antecedent debt 先前的债项
{ZgycMS ante-dated cheque 倒填日期支票
*4 Kc "M anticipated expenditure 预期开支
`(L<Q% anticipated net profit 预期纯利
yF1^/y!@ anticipated revenue 预期收入
cKAZWON8;v anti-inflation measure 反通货膨胀措施
j*jq2u anti-inflationary stance 反通货膨胀立场
eS"sd^;R apparent deficit 表面赤字
(d-j/v*4 apparent financial solvency 表面偿债能力
Mp^U)S+ apparent partner 表面合伙人
jqy?Od) application for personal assessment 个人入息课税申请书
<~Tfi*^+ application of fund 资金应用
7@i2Mz/eV application to release as liquidator and to destruct the books of accounts and documents
MM Nz2DEy[ 申请免除清盘人职务及毁灭帐簿与文件
m} nA-* appointed actuary 委任精算师
1I U*:Z;Rz appointed auditor 委任核数师;委任审计师
~{s7(^ P appointed trustee 委任的受托人
I[ I]C9D appointer 委任人
d?(eL(W apportioned pro rata 按比例分摊
Vt
U apportionment 分配;分摊
'p(I!]"uo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
JOx""R8T5 apportionment formula 分摊方程式
rVx?Yo1F' apportionment of estate duty 遗产税的分摊
:aMp,DfM]P appraisal 估价;评估
Ps{}SZn appreciable growth 可观增长
:6Sb3w5h appreciable impact 显着影响
a<{+
JU5 appreciable increase 可观增长
p%*!]JRS appreciation 增值;升值
f%Bm x{Ttq appreciation against other currencies 相对其他货币升值
Hy1f,D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
evHKq}{ appreciation tax 增值税
wB W]w appropriation 拨款;拨用;拨付
veGRwir appropriation account 拨款帐目
>5-]Ur~ Appropriation Bill 拨款法案
f5QJj<@ appropriation-in-aid system 补助拨款办法
g/m%A2M&aH approved assets 核准资产
,h$j%->U approved basket stock 认可一篮子证券
]6EXaf# approved budget 核准预算
5>[j^g+@ approved charitable donation 认可慈善捐款
%D}]Z=gp approved charitable institution 认可慈善机构
g,cl|]/\d approved currency 核准货币;认可货币
4S#q06=Xe approved estimates 核准预算
NYZI;P1DA approved estimates of expenditure 核准开支预算
^k}jPc6 approved overseas insurer 核准海外保险人
#&c}in"! approved overseas trust company 核准海外信托公司
^<O:`c6_ approved pooled investment fund 核准汇集投资基金
cc$+"7/J^c approved provident fund scheme 认可公积金计划
Fu!sw]6xx approved provision 核准拨款
o*WI*Fb' approved redeemable share 核准可赎回股份
kP}91kja approved regional stock 认可地区性证券
[8.w2\<? approved retirement scheme 认可退休金计划
18U
CZ;)> approved subordinated loan 核准附属贷款
O}_Z"y arbitrage 套戥;套汇;套利
FzGla} ) arbitrageur 套戥者;套汇者
nLjo3yvV.. arbitrary amount 临时款项
;}gS8I| arrangement 措施;安排;协定
tvG/oe .1' arrears 欠款
u.sn"G-c arrears of pay 欠付薪酬
6~v|pA jY arrears of revenue 逾期未收税款;逾期未收的帐项
/h'b,iYVV articles of association 组织章程;组织细则;组织章程细则
4d0<uB&v' Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
y|@=j~}Zq ascertainment of profit 确定利润
k"2xyzt* "Asia Clear" “亚洲结算系统”
s*DDO67\W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I|?Z.!I| Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
675x/0}GO Asian Development Fund [ADF] 亚洲发展基金
O~AOZ^a:2 Asian dollar bond 亚洲美元债券
hkL[hD Asian dollar market 亚洲美元市场
8TnByKZz Asian dollar rate 亚洲美元利率
$?u ^hMU= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
i
bwnK?ZA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?(CMm%(8 asked price 沽盘;喊价;索价;卖方报价
8"g.Z* assessable income 应评税入息
e
RjpR?!\ assessable loss 应评税亏损
N;6WfdA- assessable profit 应评税利润
H A(e assessable value 应评税值
! G+/8Q^ assessed profit 估定利润
Q!VPk~~( assessed value 经评估价值
7)Rx- assessment 评税;评定;估价;评税单
Y-WYQ{ assessment number 评税编号;估价编号
-*EK-j assessment of additional tax 补加税评税
KwiTnP!Dca assessment of performance 业绩评估;实绩评价
VJeN
m3WNb Assessor 评税主任
xFY;aK asset price bubbles 资产价格泡沫
Y+tXWN"8 asset-backed securities 具资产保证的证券
O2Mo ~} assets accretion 资产增值
bu#}`/\_ assets and liabilities 资产与负债
7=ZB?@bU~ assets betterment statement 资产递增表;资产改进表
NwdA@"YQ| assets lending 实物放款;有抵押贷款
@u2nG:FG assets of the company passing on the death 死者去世时转移的公司资产
oA&V,r assets pledged as security for liabilities 用作负债抵押的资产
XK>/i}y assets portfolio 资产投资组合
rE
bC_< assets price 资产价格
\Podyh/;? assets quality 资产质素
FPu"/4v& assets realization 资产变现
[$Ld>`3 assets refinancing arrangement 资产再集资安排
y3K9rf assets securitization 资产证券化
MD,}-m assets situated outside Hong Kong 在香港以外地方的资产
)[>b7K$f assets stripping 削减资产;拆卖资产
M"]~}* assets value 资产值
mq?5|` assignee 承让人
?1(' s0s\, assignment 转让;转让书;转让契
<Dw`Ur^ X5 assignment of interest 权益转让
!RnO{FL assignment of letters patent and trade mark 专利证书及商标转让
p_jDnb# assignment of property 物业转让;物业转让书
!ldb_*)h assignment right 转让权
zZ|Si assignor 转让人
r c7"sIkV associate 有联系的人;有关连人士;相联者;合伙人;联系人
qlSc[nEk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\dbjh{ associate member 附属会员
@l^=&53T associated body corporate 相联法人团体
u5EHzoq associated company 相联公司;联属公司
XX,iT~+- associated corporation 相联法团
0*"auGuX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
XnQo0
R.PW 公认会计师公会〔英国〕
oO|zRK1;/ Association of Futures Exchange Brokers 香港期货经纪协会
gaC^<\J Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}xHoitOD association of underwriters 承保人组织
~: f9, assumption of control 接管
9psX"*s assurance 担保;保险;转易;转易书
'@u/] ra: assurance of interest 权益的转易
z$E+xZ at 19XX price 按一九XX年价格计算
pI
|; at a discount 按赔价计算;按贴水价格计算;打折扣
]}cai1 at a premium 按溢价计算;按升水价格计算
>yn%.Uoh@ at call 通知付款;按通知
d9[*&[2J| at constant market price 按固定市价计算
n}qHt0N at constant price 按固定价格计算
KD^>Vv# at cost 按成本计算
XGEAcN at current market price 按当时市价计算;按现时市价计算
!p1OBS| at current price 按当时价格计算;按现时价格计算
Gv}*Tw$ at factor cost 按要素成本计算;按生产要素成本计算
Pt?]JJxl- at money-of-the-day price 按付款当日价格计算
DEaO=p| at or better 按指定或较佳价位〔买卖指令〕
m El*{] at par 按面值计算;平价
qbkvwL9 at sight 见票即付
|*7uF<ink6 at the close 按收市盘
a8-2:8Su at the opening 按开市盘
t#~r'5va attestation 见证;见证条款
nv(Pwb3B at-the-money option 平价期权
#:Di1I9<O7 attorney 受权人;受托代表人
|$":7)eH! attornment 新拥有人承认书
AU}P`fT! attributable profit 可归属利润
Ay!=Yk^~ attributable share value 可归属股份价值
oq=D9 Auckland Stock Exchange 奥克兰证券交易所
_`L,}=um' auction 拍卖
?^us(o7- auctioneer 拍卖商
bv>;%TF audit 审计;核数
Ix%h/=I Audit Commission 审计署
k'wF+> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
LQ?J
r>4 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
3KfZI&g audit review 帐目审查
-,et. * Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Wy,DA^\ef audited account 审计帐目;经审计的帐目
"TKf"zc audited annual account 经审计的周年帐目
2s;/*<WM audited balance sheet 经审计的资产负债表
C8y 3T/G auditor 核数师;核数主任;审计师
%FQMB auditor's certificate 核数师证明书;审计师证明书
hZ.Sj~>7` auditor's report 核数师报告;审计师报告
r^&{0c&o Aussie bond 澳元债券
f
5_n2 austerity budget 紧缩预算
&~U8S^os Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q,2]]K7y Australia All Ordinaries Index 澳洲所有普通股票指数
<FMW%4 Australian Dollar [AUD] 澳元
B} gi / Australian Options Market 澳大利亚期权市场
nbw&+dcJ8 Australian Securities Commission 澳洲证券事务监察委员会
x$AF0xFO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tOwwgf Australian Stock Exchange 澳大利亚证券交易所
O%A:2Y79 Austrian Schilling [ATS] 奥地利先令
Nc[>CgX"@ authentication 认证;鉴证
~o%|#-S authority to purchase 委托购买证;委购书
oDx*}[/ authorization 认可;核准;授权;授权书
+GgWd=X.Y authorization by direction 指示授权
ji`N1e,l authorization by instruction 指令授权
g||{Qmr=1 authorization by warrant 令状授权
,>2ijk# authorization of unit trust 单位信托的认可
AShJtxxa authorized agent 指定代理人
\^?BC;s^C authorized capital 法定资本
}?#<)|_5 authorized clerk 出市员
`Qv7aY authorized dealer 认可交易商
O qY8\>f- authorized financial institution 认可财务机构
gCgMmD=AZ authorized fund 认可基金
18Vtk"j authorized fund house 获授权的基金公司;认可基金公司
,y3o ,gl authorized institution 认可机构
57)S" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
s7SW4ff1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4kNf4l9Y authorized insurer 获授权保险人;获认可承保人
8N!E`{W authorized investment 特准投资项目
w]UYD;f authorized person 获授权人
3ZU`} authorized representative 获授权代表
\S }&QV