A:
p=GWq(S6 A share A股;甲类股份
v!3A9!. abatement of tax 减税;减扣免税额
v dbO( ABN AMRO Bank N.V. 荷兰银行
.9*wY0: above-the-line expenditure 线上项目支出;经常预算支出
wZT%Ee\D% above-the-line receipt 线上项目收入;经常预算收入
8kE]_t ABSA Asia Limited 南非联合亚洲有限公司
;DA8B'^> absolute change 绝对数值变更
e<7.y#L absolute expenditure 实际开支
YG:3Fhx0~ absolute guideline figure 绝对准则数字
M$4k; absolute interest 绝对权益
e"]8T}, absolute order of discharge 绝对破产解除令
W/z7"# absolute profit margin 绝对利润幅度
x_=n-lAF absolute value 实值;绝对值
k NqS8R| absolutely vested interest 绝对既得权益
z't??6 absorbed cost 已吸收成本;已分摊成本
gXT9 r' k absorption 吸收;分摊;合并
4!Z5og1kn absorption rate 吸收率;摊配率;分摊率
m`#Od^vk ACB Finance Limited 亚洲商业财务有限公司
vzzE-(\\e acceptable form of reciprocity 合理的互惠条件
RpG+>"1] acceptable rate 适当利率;适当汇率
mOpTzg@ acceptance agreement 承兑协议
CZnK8&VDY acceptance for honour 参加承兑
t-
u VZ!`\ acceptor 承兑人;接受人;受票人
(2ur5uk+ acceptor for honour 参加承兑人
H~eRT1 accident insurance 意外保险
!IU.a90V Accident Insurance Association of Hong Kong 香港意外保险公会
o56` accident insurance scheme 意外保险计划
T J^u"j-' accident year basis 意外年度基准
dF0,Y? accommodation 通融;贷款
a)Q!'$"'
accommodation bill 通融票据;空头票据
|yyO q accommodation party 汇票代发人
%+ 7p lM account balance 帐户余额;帐户结余
@J{m@ji{ account book 帐簿
AWjJ{#W>9 account collected in advance 预收款项
'K@|3R account current book 往来帐簿
Vt^3iX{! account of after-acquired property 事后取得的财产报告
2 &/v] account of defaulter 拖欠帐目
{^CT}\=> account payable 应付帐款
UX-&/eScN account payee only [A/C payee only] 只可转帐;存入收款人帐户
nMDxH$O account receivable 应收帐款
rWys'uc account receivable report 应收帐款报表
&uP~rEJl+ account statement 结单;帐单;会计财务报表
o)6p A^+ account title 帐户名称;会计科目
h1 WT accountant's report 会计师报告
sAo&
uZ Accountant's Report Rules 会计师报告规则
W)'*m-I accounting and auditing procedure 会计与审计程序;会计与核数程序
MUOa@O, Accounting Arrangements 《会计安排》
bQe^Px5
!. accounting basis 会计基础
4p;aS$Q accounting by Official Receiver 破产管理署署长呈交的帐目
5tJ,7Y' Accounting Circular 《会计通告》
kP#e((f, accounting class 会计类别
A,su;Qh accounting date 记帐日期;会计结算日期
i'd2[A.7I accounting for money 款项核算
KKA~#iCk Accounting Officer 会计主任
|r
ue=QZ accounting period 会计报告期;会计期
{NpM.; accounting policy 会计政策;会计方针
AE: Z+rM* accounting practice 会计惯例
r|4t aV& accounting principle 会计准则
j Ja$a [ accounting record 会计记录
Nu8Sr]p accounting report 会计报告
=_j vk. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8eA+d5k\. Accounting Society of China 中国会计学会
Vz14j_ accounting statement 会计报表
%1pYEHn accounting system 会计制度;会计系统
"~UUx"Y accounting transaction 会计事项;帐务交易
-(#I3h;I accounting treatment 会计处理
EM>}0V accounting year 会计年度
%h1N3\y9i( accretion 增值;添加
yx V:!gl accrual 应计项目;应累算数目
IUR<.Y` accrual basis 应计制;权责发生制
t+oJV+@ accrual basis accounting 应计制会计;权责发生制会计
&`b
"a! accrue 应累算;应计
d0'JC* accrued benefit 应累算利益
"5cM54Z0 accrued charges 应计费用
k6`6Mjbc accrued cumulative preference share dividend 应累算的累积优先股股息
L
lqM c accrued expenses 应累算费用
}QZQ3@ accrued interest payable 应付利息;应计未付利息
G!4(BGx& accrued interest receivable 应收利息;应计未收利息
zf3v5Hk accrued right 累算权益
yH][(o=2 accruing profit 应累算的利润
AM=z`0so accumulated fiscal reserve 累积财政储备
kq\)MQ"/X accumulated profit 累积利润;滚存溢利
.CP&bJP% accumulated reserve 累积储备
s
{^yj accumulation of surplus income 累积收益盈余
+_-bJo2a acquired assets 既得资产
:akT 'q# acquisition 收购;购置;取得
S"9zc
,] acquisition cost 购置成本
"#mBcQ;QLV acquisition expenses 购置费用
t|t#vcB acquisition of 100% interest 收购全部股权
kd"N29 acquisition of control 取得控制权
a^ ,(v acquisition of fixed assets 购置固定资产
w[P4&?2: acquisition of shell “买壳”
f#ri'&}c
: acquisition price 收购价
0"~i^ act of God 天灾
u!1{Vt87 acting partner 执事合伙人
M$f7sx active market 买卖活跃的市场;交投畅旺的市场;旺市
O25lLNmO active partner 积极参与的合伙人
8* Jw0mSw active trading 交投活跃
8H[:>;SI actual circulation 实际流通
S/;bU: actual cost 实际成本
R_=6GZH$G actual expenditure 实际开支;实际支出
@p\}p Y$T actual income 实际入息;实际收入;实际收益
);-~j actual market 现货市场
m%?V7-9!k actual price 现货价;实际价格
@F(mi1QO actual profit 实际利润
X.`~>`8 actual quotation 实盘;实际价位;实际报价
!3T&4t actual year basis 按实际年度计算
G
"P4- actuals 实货
f6$b
s+oP actuarial investigation 精算调查
q -8t'7 actuarial principle 精算原则
zbJT&@z actuarial report 精算师报告
iR"N13 Actuarial Society of Hong Kong 香港精算学会
\9-"M;R.d actuarial valuation 精算师估值
G:g69=x y actuary 精算师
O|_h_I-2 ad referendum agreement 暂定协议;有待覆核的协定
`~eUee3b.~ ad valorem duty 从价税;按值征税
QeF3qXI ad valorem duty system 从价税制
FVhU^ ad valorem fee 从价费
N&@}/wzZ ad valorem tariff 从价关税
gv5*!eI additional allowance 额外免税额
8QMPY[{ additional amount for unexpired risk 未过期风险的额外款额
!ct4;.2
D additional assessable profit 补加应评税利润
+SJd@y@fR additional assessment 补加评税
h=-"SW additional commitment 额外承担
1;VHM' additional commitment vote 额外承担拨款
a&vY!vx3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4tY ss additional dependent parent allowance 供养父母额外免税额
f 2l{^E#h additional provision 额外拨款
G@j0rnn>B additional stamp duty 附加印花税
nS>8bub30 additional tax 补加税罚款;补加税款
[$[:"N_ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(XoH,K?{z adjudged bankrupt 被裁定破产
+>JjvYx}\ adjudicated bankrupt 裁定破产人
m.,U:> adjudication fee 裁定费;评定印花税额手续费;评估契据费
bV/jfV"%E adjudication of bankruptcy 裁定破产;宣告破产
Jaz?Ys|S adjudication of insolvency 裁定无力偿还债务
?7{H|sI adjusted actual 经调整的实数;调整后的实数
eF2|Wjl``; adjusted current assets 经调整的流动资产;调整后的流动资产
sH\5/'? adjusted figure 经调整的数字;调整后的数额
Dc)dE2 adjusted liabilities 经调整的负债;调整后的负债
s.8{5jVG adjusted loss 经调整的亏损;调整后的亏损
Z1"v}g adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
X.:]=,aGW adjusted profit 经调整的利润;调整后的利润
2;w*oop,O adjusted surplus 经调整的盈余额;调整后的盈余额
5h; +Ky!I adjusted value 经调整的价值;调整后的价值
~Jf{4*>y adjustment 调整;修订;理算〔保险〕
zXRlo] adjustment centre 调剂中心
/hO1QT}xd adjustment lag 调整过程的时间差距;调整时差
6Cp]NbNrq adjustment mechanism 调整机制
O$cHZs$ adjustment of loss 亏损调整
~K@'+5Pc adjustment process 调整过程;调整程序
.9.2Be adjustment range 调整幅度
y|wc,n%L> administered exchange rate 受管制汇率
?,/U^rf^4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z?35=%~w administration expenses 行政费用
(y^vqMz administration fee 手续费;行政费
1) Zf3Y8 administration in bankruptcy 破产管理
n?V+dC=F} administration order 遗产管理令
-lv)tHs< administrator 管理人;遗产管理人
K$d$m < administrator of the estate 遗产管理人
1@$Ko5 admission of debt 债项承认书
fDSv?crv admission of proof 接纳债权证明
0]4(:(B advance 放贷款项;垫付款项;预支款项;预付款项
Pi|o` d advance account 暂支帐目;预付款帐户
=9T$Gr advance compensation 预付补偿金
64
5z#_}C$ advance from shareholder 股东垫款
iTaWu p advance pending reimbursement 预支以待日后付还
J[&b`A@.o advanced economy 先进经济体系
M9f35
: advancement 预付;预付财产
[+P#tIL advances warrant 垫款令
jVq(?Gc advancing 贷出
o6p98Dpg adverse balance 逆差
PdvqDa8 adverse exchange 逆汇
_Zr.ba advertisement addressed to shareholders 在报章刊登的致股东通告
b".L_Ma1* advice for collection 托收通知书
}1r m advice of drawing 提款通知书;汇票通知书
YID4w7| advice of payment 付款通知
c_>f0i Advisory Committee [Securities and Futures Commission]
?R$&Xe!5 谘询委员会〔证券及期货事务监察委员会〕
#^]n0! Advisory Committee on Diversification 经济多元化谘询委员会
mml
z&h affidavit 誓章;遗产申报誓章
P67o{EdK affidavit of no receipt 述明无收款的誓章
yxc=Z0~1 affiliate 联号;联营公司;附属公司
V(E/'DR affiliated company 附属公司;联号;联营公司
ccL~#c0P7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9H%X2#:fH affordability 负担能力
h;0S%ZC African Development Bank [AfDB] 非洲开发银行
/soKucN"h after-acquired property 事后取得的财产
+$Rt+S BD after-hours dealing 市后交易
)(@Hd after-tax profit 税后盈利;税后利润;税后溢利
9VbOQ {8 agency agreement 代理协议
t2"FXTAq agency expenses 代理机构的开支
y a_<^O
9 agency fee 代理费
nqf,4MR Agency Law 《代理法》
Ox@P6|m agent 代理人;承销人
Exk\8,EGqS agent of company 公司代理人
95V@X
^Ee agent's fee 代理人费;经纪费
Zcc9e03 aggregate 总计;总数;总体数字
`Ry]y"K aggregate amount 总款额;总额
LupkrxV aggregate assets and liabilities 总体资产与负债
:Q@&5!]>d aggregate at constant price 按固定价格计算的总体数字
+k>.Q0n%m aggregate demand 总需求
5v6Eii: aggregate gross position 总持仓量
&ZQJ>#~j^ aggregate limit 总限额
~_!F01s aggregate of salaries tax 合计薪俸税
L/z),# aggregate performance 总体表现;总体业绩
+U3m#Y )k aggregate supply 总体供应
ZR'H\Z aggregate surplus 总盈余
i _%Q`i aggregate total 整体总额
s@7H1)U aggregate value 总值;合计价值
)sT> i aggregated basis 合计基准
J.|+ID+ aggregated net chargeable income 合计应课税入息实额
@|tL8? aggregation 合并计算;合计;总和
jt.3P aggregation of incomes of husband and wife 夫妇入息合并计算
>orK';r< aggregation of property 财产的总和
]i)j3WDz] agio 差价;贴水
?pzaG{ 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》
5;{H&O9Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@n": w2^B 《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》
"T- `$'9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X<*U.=r) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Alxx[l\<J Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y? co| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
zO
MA agreement for a settlement 授产协议
d09k5$=gJ agreement for assignment 转让协议
x>Jr_A( agreement for sale 售卖协议;买卖协议
GbaEgA'fa agreement for sale and purchase 买卖协议
Y"wUt & agreement for the payment of interest 支付利息协议
j ku}QM^ agreement for the repayment of money 还款协议
g"> {9YE agreement of reinsurance 再保险协议
# m *J& Agricultural Bank of China 中国农业银行
:dqn h air passenger departure tax 飞机乘客离境税
LoGVwRmoC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y(cGk#0 airport tax 机场税
W}]%X4<#rN alcohol duty 酒精税
NSDv;|f alienation 让与;让渡;转让
_zwUE alimony 生活费;赡养费
'uxX5k/D@t All Ordinaries Index [AOI] 所有普通股指数
s]JF0584 all risks 全险;综合险
Ck|8qUz- All Sales Record for Stock Market 《股票市场成交报告》
yYH 0v7vx+ Allied Capital Resources Limited 新联财务有限公司
GF^071]G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Mwr"~?\\ allocation letter 拨款信件
.uk>QMs1 allocation of fund 分配款项;预留款项
yT,.z 0 allocation of profit 利润分配;溢利分配
ok4@N @ allocation warrant 拨款令
1{r)L{] allotment 分配;配股
}7.PH'.8 allotment notice 股份配售通知;配股通知
;y2/-tL? allotment of shares 股份分配
{7/0< NG allowable 可获宽免;免税的
Zc`BiLzrIG allowable business loss 可扣除的营业亏损
GHeVp/u allowable expenses 可扣税的支出
se>MQM5 ) allowance 免税额;津贴;备抵;准备金
'&|=0TDd+ allowance for debts 债项的免税额
aqc?pqM
allowance for depreciation by wear and tear 耗损折旧免税额
v3jg~"! allowance for funeral expenses 殡殓费的免税额
$"H{4x`- allowance for inflation 为通货膨胀而预留的款项;通胀准备金
E 0?iXSJ allowance for repairs and outgoings 修葺及支出方面的免税额
])!o5`ltZ allowance to debtor 给债务人的津贴
a0ObBe' alteration of capital 资本更改
;{"+g)u alternate trustee 候补受托人
81i655!Z amalgamation 合并
Sh8"F@P8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"
_ka<R.. ambit of charges 征税范围;收费范围
!f+H,]D" amended valuation 经修订的估值
oczN5YSt American Commodities Exchange 美国商品交易所
C-H@8p?T American Express Bank Limited 美国运通银行
`u&Zrdr, American Stock Exchange 美国证券交易所
gjAIEI amortization 摊销
ixT:)|'i amount due from banks 存放银行同业的款项
)}?# amount due from banks abroad 存放海外银行同业的款项
B,=H@[Fj amount due from holding companies 控股公司欠款
Uh):b%bS;J amount due from local banks 存放本港银行同业的款项
U b* wuI amount due to banks 银行同业的存款
uPl\I6k amount due to banks abroad 海外银行同业的存款
#Q`dku%V: amount due to holding companies 控股公司存款
>b{q. amount due to local banks 本港银行同业的存款
%eO0wa$a amount due to outport banks 外埠银行同业的存款
]3l 9:| amount for note issue 发行纸币的款额
sU{NHC)5 amount of bond 担保契据的款额
vsl]92xI amount of consideration 代价款额
c>)Yt^q&K amount of contribution 供款数额
d >t<_} amount of indebtedness 负债款额
I]EbodAyZ, amount of principal of the loan 贷款本金额
07^iP>? amount of rates chargeable 应征差饷数额
ptZ <ow& amount of share capital 股本额
?TKRjgW`@_ amount of sums assured 承保款额
E`uY1B[c amount of variation 变动幅度
x-?Sn' m amount of vote 拨款数额
Cy=Hy@C amount payable 应付款额
rMhB9zB1 amount receivable 应收款额
pxh"B\"4* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bq:(u4 3 analysis 分析
I\$X/t +dH ancillary risk 附属风险
cbT7CG annual account 周年帐目;周年帐目报表;年度决算;年结
Tap.5jHL annual accounting date 年结日期
h9G RI annual allowance 每年免税额;年积金;年度津贴;年津
VN\W]jT annual balance 年度余额
(j3xAA annual disposable income 每年可动用收入
YS *9t
Q{ annual estimates 周年预算
-3=#u_ annual fee 年费
?qWfup\S annual general meeting 周年大会
@6]sNm annual growth rate 年增率;每年增长率
xM&Wgei]10 annual long-term supplement 长期个案每年补助金
ZU%[guf annual pensionable emolument 可供计算退休金的年薪
>)M`IU[d^. annual report 年报
CyXRi}W. Annual Report on the Consumer Price Index 《消费物价指数年报》
428>BQA annual return 周年报表;周年申报表;每年报税表格
B2'i7Ps Annual Return Rules 《周年报表规则》
c5D) annual review of consumer prices 每年消费物价回顾
;k>&FWEG annual roll-forward basis 逐年延展方式
m1Mt#@,$ annual salary 年薪
5MtLT#C3r annual statement 年度报表;年度决算表
n' q4 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
S9~+c annuitant 年金受益人
&b%zQ4%d-` annuity 年金
PC-"gi=h annuity contract 年金合约
+2&@x=xy annuity on human life 人寿年金
I
,z3xU antecedent debt 先前的债项
`yH<E+ ante-dated cheque 倒填日期支票
tAv@R&W, anticipated expenditure 预期开支
e(GP^oK anticipated net profit 预期纯利
9E"vN anticipated revenue 预期收入
O%5
r[ anti-inflation measure 反通货膨胀措施
&N\jG373 anti-inflationary stance 反通货膨胀立场
qfMo7e@6* apparent deficit 表面赤字
[8*jw'W|[ apparent financial solvency 表面偿债能力
^!<BQP7 apparent partner 表面合伙人
L"4mL, application for personal assessment 个人入息课税申请书
)E-inHD / application of fund 资金应用
AN/;)wc application to release as liquidator and to destruct the books of accounts and documents
:lPb.UCY 申请免除清盘人职务及毁灭帐簿与文件
n
T{3o;A appointed actuary 委任精算师
U$WxHYo appointed auditor 委任核数师;委任审计师
K|hjEQRv appointed trustee 委任的受托人
F|e1"PkeoA appointer 委任人
EkjN{$* apportioned pro rata 按比例分摊
O\"3J(y, apportionment 分配;分摊
xQ^E"Q,1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YW( Qmo7 apportionment formula 分摊方程式
pH"#8O& apportionment of estate duty 遗产税的分摊
\b?" b appraisal 估价;评估
JSCZ{vJ$ appreciable growth 可观增长
,>0* @2 appreciable impact 显着影响
eOs)_?} appreciable increase 可观增长
KmA;HiH%J appreciation 增值;升值
$+Z) appreciation against other currencies 相对其他货币升值
"2)H'< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]dGw2y appreciation tax 增值税
lTV'J?8!-a appropriation 拨款;拨用;拨付
CkoLTY appropriation account 拨款帐目
`\#B18eU Appropriation Bill 拨款法案
`OXpU,Z 6U appropriation-in-aid system 补助拨款办法
j/f?"VEr approved assets 核准资产
iV *q2<> approved basket stock 认可一篮子证券
/tf5Bv'< approved budget 核准预算
CzRc%%BA approved charitable donation 认可慈善捐款
hog=ut approved charitable institution 认可慈善机构
8o'_`{ba approved currency 核准货币;认可货币
:+z4~%
jA approved estimates 核准预算
"AnC?c9?-^ approved estimates of expenditure 核准开支预算
ujR_"r|l approved overseas insurer 核准海外保险人
JNt^ (z approved overseas trust company 核准海外信托公司
r0+6evU2 approved pooled investment fund 核准汇集投资基金
+#lM approved provident fund scheme 认可公积金计划
Vr^n1sgE}r approved provision 核准拨款
4{rZppm approved redeemable share 核准可赎回股份
+'I+o5* approved regional stock 认可地区性证券
3L_\`Ia9 approved retirement scheme 认可退休金计划
W;'!gpa approved subordinated loan 核准附属贷款
VcSVu arbitrage 套戥;套汇;套利
2\jPv`Ia arbitrageur 套戥者;套汇者
LWz&YF#T- arbitrary amount 临时款项
/
zB0J? arrangement 措施;安排;协定
w35J.zn arrears 欠款
{f2S/$q arrears of pay 欠付薪酬
&U5{Hm9Ynr arrears of revenue 逾期未收税款;逾期未收的帐项
_m
gHJ 0v' articles of association 组织章程;组织细则;组织章程细则
{B?Wu3- Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
!'&n-Q ascertainment of profit 确定利润
jv%kOovj "Asia Clear" “亚洲结算系统”
19Mu61 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*n 6s.$p)% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$c:ynjL|P- Asian Development Fund [ADF] 亚洲发展基金
)4<__|52"1 Asian dollar bond 亚洲美元债券
#Ssx!+q? Asian dollar market 亚洲美元市场
mpuq 9)6 Asian dollar rate 亚洲美元利率
YaKeq5%y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:D%"EJ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M<.d8?p ) asked price 沽盘;喊价;索价;卖方报价
QS` PpyBkd assessable income 应评税入息
G~2jUyv assessable loss 应评税亏损
E_])E`BJ assessable profit 应评税利润
:(!`/#6H assessable value 应评税值
m'6&9Jak assessed profit 估定利润
-QM:
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zF8dKFE~ assessment 评税;评定;估价;评税单
:Q $K<)[ assessment number 评税编号;估价编号
7VqM$I assessment of additional tax 补加税评税
/%}*Xh assessment of performance 业绩评估;实绩评价
u09:Z{tL;@ Assessor 评税主任
-0$55pa/@: asset price bubbles 资产价格泡沫
;t<QTGJ asset-backed securities 具资产保证的证券
z(_Ss@ $ assets accretion 资产增值
2jg- assets and liabilities 资产与负债
P@$/P99 assets betterment statement 资产递增表;资产改进表
![YX]+jqNp assets lending 实物放款;有抵押贷款
@eD):Y assets of the company passing on the death 死者去世时转移的公司资产
tD(7^GuR assets pledged as security for liabilities 用作负债抵押的资产
+cgSC5nR assets portfolio 资产投资组合
RrX[|GLSJ assets price 资产价格
86 W9rR assets quality 资产质素
6:Ch^c+IZ assets realization 资产变现
XQ9O$
~q assets refinancing arrangement 资产再集资安排
6r"eN%m assets securitization 资产证券化
wkA+j9. assets situated outside Hong Kong 在香港以外地方的资产
!}v=N";c assets stripping 削减资产;拆卖资产
p^%YBY#,H assets value 资产值
FT#8L assignee 承让人
u37'~&o{U assignment 转让;转让书;转让契
;aI[=?<x assignment of interest 权益转让
6*B1 9+- assignment of letters patent and trade mark 专利证书及商标转让
[F0s!,P assignment of property 物业转让;物业转让书
~$:|VHl assignment right 转让权
&x[E;P*Fg assignor 转让人
}!"A! ~& associate 有联系的人;有关连人士;相联者;合伙人;联系人
P&9Gga^I Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
v 1z associate member 附属会员
L;VoJf associated body corporate 相联法人团体
Co (.:z~ associated company 相联公司;联属公司
Q&wB$*u associated corporation 相联法团
v(B<Nb Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^W'fA{sr 公认会计师公会〔英国〕
!%^^ \, Association of Futures Exchange Brokers 香港期货经纪协会
z=rT%lz6
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
# {w9s0: association of underwriters 承保人组织
ZHU5SXu assumption of control 接管
[ oL.+ assurance 担保;保险;转易;转易书
h U`wVy assurance of interest 权益的转易
Gn|F`F at 19XX price 按一九XX年价格计算
M m[4yP% at a discount 按赔价计算;按贴水价格计算;打折扣
8oUpQcim at a premium 按溢价计算;按升水价格计算
Pz>s6 [ob at call 通知付款;按通知
!c}O5TI|# at constant market price 按固定市价计算
Hyb3 ;yQ at constant price 按固定价格计算
iVp,e at cost 按成本计算
z.$4!$q at current market price 按当时市价计算;按现时市价计算
,k{#S?:b at current price 按当时价格计算;按现时价格计算
(i34sqV$m at factor cost 按要素成本计算;按生产要素成本计算
A+::O@_s at money-of-the-day price 按付款当日价格计算
%_+2@\ at or better 按指定或较佳价位〔买卖指令〕
6+.uU[x@ at par 按面值计算;平价
"uuVy$6C at sight 见票即付
so"$m at the close 按收市盘
Izhee%c at the opening 按开市盘
,sA[)wP { attestation 见证;见证条款
G;v8$)Zj at-the-money option 平价期权
#33fGmd[ attorney 受权人;受托代表人
jhXkSj attornment 新拥有人承认书
tk!t
Y8j attributable profit 可归属利润
TD'L'm|2 attributable share value 可归属股份价值
6l5:1|8b,! Auckland Stock Exchange 奥克兰证券交易所
r\b3AKrIN auction 拍卖
&<wuJ%'>)Z auctioneer 拍卖商
NLUT#!Gr audit 审计;核数
`tHvD=`m. Audit Commission 审计署
BGOuDKz9C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UUzYbuS>&l 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
e\Y*F audit review 帐目审查
mz@T Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3Mxp)uG/ audited account 审计帐目;经审计的帐目
]Y2RqXA* audited annual account 经审计的周年帐目
g#F?!i-[F audited balance sheet 经审计的资产负债表
2"Ecd auditor 核数师;核数主任;审计师
p[hZ@f(z auditor's certificate 核数师证明书;审计师证明书
b%<9Sn
auditor's report 核数师报告;审计师报告
D B-l$rj Aussie bond 澳元债券
lDOCmdt@N austerity budget 紧缩预算
:p]'32FA! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
gCioq. Australia All Ordinaries Index 澳洲所有普通股票指数
lV1G<qP Australian Dollar [AUD] 澳元
[`^a=:* Australian Options Market 澳大利亚期权市场
,_Z5m; Australian Securities Commission 澳洲证券事务监察委员会
E=e*VEjy Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&>%T^Y|J4 Australian Stock Exchange 澳大利亚证券交易所
k 8UO9r[ Austrian Schilling [ATS] 奥地利先令
1u:
gFUb authentication 认证;鉴证
6^]!gR#B authority to purchase 委托购买证;委购书
E"+QJ~! authorization 认可;核准;授权;授权书
Svondc
4 authorization by direction 指示授权
7NDr1Z#B6V authorization by instruction 指令授权
3gv|9T authorization by warrant 令状授权
]z l[H7 authorization of unit trust 单位信托的认可
9cf:pXMi authorized agent 指定代理人
@!`Xl*l authorized capital 法定资本
}dp=?AFg authorized clerk 出市员
ppZDGpp authorized dealer 认可交易商
a^`rtvT authorized financial institution 认可财务机构
3):A authorized fund 认可基金
Tav*+ authorized fund house 获授权的基金公司;认可基金公司
H*[M\gN$ authorized institution 认可机构
X:6c}p%,! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
``ou/Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JBJhG<J authorized insurer 获授权保险人;获认可承保人
W_kHj}dj,p authorized investment 特准投资项目
kPVO?uO authorized person 获授权人
LL2=& VK authorized representative 获授权代表
8g&?
Cc authorized share capital 法定股本
U@-^C"R automated quotation system 自动报价系统
GH+r?2< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e6d<dXx 自动交易系统〔香港期货交易所有限公司〕
qOSM}ei>s automatic adjustment mechanism 自动调整机制
QV{}K automatic adjustment system 自动调整系统
K{[%7AM Automatic Clearing House 自动票据交换所
'7+4`E automatic exchange rates accumulation system 自动化汇率累集系统
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