A:
*KU:D Y{ A share A股;甲类股份
v;}MHl abatement of tax 减税;减扣免税额
V%C'@m(/SZ ABN AMRO Bank N.V. 荷兰银行
>fkV65w{* above-the-line expenditure 线上项目支出;经常预算支出
%zDi|WZ above-the-line receipt 线上项目收入;经常预算收入
6@FxPi9|# ABSA Asia Limited 南非联合亚洲有限公司
k)8*d{ * absolute change 绝对数值变更
YfseX;VX absolute expenditure 实际开支
)|5mW absolute guideline figure 绝对准则数字
3vQVk absolute interest 绝对权益
[;'$y:L=g absolute order of discharge 绝对破产解除令
!ZCxi
absolute profit margin 绝对利润幅度
bX5/xf$q absolute value 实值;绝对值
/len8FRf absolutely vested interest 绝对既得权益
beV+3HqB8 absorbed cost 已吸收成本;已分摊成本
DiZv sc absorption 吸收;分摊;合并
#!_ViG )2^ absorption rate 吸收率;摊配率;分摊率
="Azg8W ACB Finance Limited 亚洲商业财务有限公司
<A`SC;k\u acceptable form of reciprocity 合理的互惠条件
<$#^)]Ts acceptable rate 适当利率;适当汇率
iuM ,aF acceptance agreement 承兑协议
lR`.V0xA acceptance for honour 参加承兑
w^7[4u4 acceptor 承兑人;接受人;受票人
nf:wJ-;* acceptor for honour 参加承兑人
2uF'\y accident insurance 意外保险
8)83j6VF Accident Insurance Association of Hong Kong 香港意外保险公会
4Yt'I#* accident insurance scheme 意外保险计划
89P7iSV#* accident year basis 意外年度基准
UF}Ji#fqn accommodation 通融;贷款
_=cuOo"! accommodation bill 通融票据;空头票据
=Pp-9<&S accommodation party 汇票代发人
T)eUo account balance 帐户余额;帐户结余
fj9&J[ account book 帐簿
kn`O3cW/ account collected in advance 预收款项
gzlRK^5 account current book 往来帐簿
%/_E8GE
account of after-acquired property 事后取得的财产报告
X2P8Zq=%a account of defaulter 拖欠帐目
n*#HokX account payable 应付帐款
5CH8;sMK account payee only [A/C payee only] 只可转帐;存入收款人帐户
7x*C`
Et<x account receivable 应收帐款
li#ep?5h^ account receivable report 应收帐款报表
*w6F0>u account statement 结单;帐单;会计财务报表
q!Z{qt*`um account title 帐户名称;会计科目
_5OxESE accountant's report 会计师报告
azRp4~2? Accountant's Report Rules 会计师报告规则
{Wr5F9q accounting and auditing procedure 会计与审计程序;会计与核数程序
3S%/>)k Accounting Arrangements 《会计安排》
lcfs
1]. accounting basis 会计基础
zOy_qozk accounting by Official Receiver 破产管理署署长呈交的帐目
zP|^@Homk Accounting Circular 《会计通告》
sn'E}.uhXH accounting class 会计类别
':f,RG accounting date 记帐日期;会计结算日期
Ypinbej accounting for money 款项核算
)t2 eg1a: Accounting Officer 会计主任
dMI G2log accounting period 会计报告期;会计期
wz Y{ii accounting policy 会计政策;会计方针
xlc2,L;i accounting practice 会计惯例
]v+yeGIK S accounting principle 会计准则
ke2M&TV accounting record 会计记录
P\@efq@! accounting report 会计报告
{CX06BP Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FgR9$ is+ Accounting Society of China 中国会计学会
=t.T9'{ accounting statement 会计报表
:8]y*j accounting system 会计制度;会计系统
^#4<~zU accounting transaction 会计事项;帐务交易
3A.lS+P1 accounting treatment 会计处理
IUD@Kf]S accounting year 会计年度
L} K8cB accretion 增值;添加
|!CAxE0d$B accrual 应计项目;应累算数目
HY(XI u accrual basis 应计制;权责发生制
LYyud accrual basis accounting 应计制会计;权责发生制会计
'{)Jhl47 accrue 应累算;应计
g#G ]}8C accrued benefit 应累算利益
h1$75E?, accrued charges 应计费用
oA;ZDO06r accrued cumulative preference share dividend 应累算的累积优先股股息
HI[Pf%${ accrued expenses 应累算费用
!bCaDTz accrued interest payable 应付利息;应计未付利息
vb9C accrued interest receivable 应收利息;应计未收利息
v]}\Ns/ accrued right 累算权益
x]IJ; accruing profit 应累算的利润
O0eM*~zI accumulated fiscal reserve 累积财政储备
OMBH[_ accumulated profit 累积利润;滚存溢利
-Q|]C{r accumulated reserve 累积储备
fT
YlIT9 accumulation of surplus income 累积收益盈余
mrig5{ acquired assets 既得资产
=VV><^uzdY acquisition 收购;购置;取得
!1Ht{cA0 acquisition cost 购置成本
Q 87'zf acquisition expenses 购置费用
d-z[=1m acquisition of 100% interest 收购全部股权
s(r4m/ acquisition of control 取得控制权
DHZ`y[&}|N acquisition of fixed assets 购置固定资产
Y+5aT(6O acquisition of shell “买壳”
|OuIQhoE acquisition price 收购价
`]a0z|2'! act of God 天灾
]Qe"S>,?` acting partner 执事合伙人
Of}C.N8 active market 买卖活跃的市场;交投畅旺的市场;旺市
}i^$
li@ active partner 积极参与的合伙人
wVX2.D'n< active trading 交投活跃
hoLA*v2< actual circulation 实际流通
2rb@Md]dx actual cost 实际成本
as@?
Kv actual expenditure 实际开支;实际支出
4[)tO-v:Y actual income 实际入息;实际收入;实际收益
rbl^ aik actual market 现货市场
gMp' S actual price 现货价;实际价格
?-tNRIPW@p actual profit 实际利润
tq51;L actual quotation 实盘;实际价位;实际报价
\ _?d?:#RD actual year basis 按实际年度计算
:>F3es` actuals 实货
,sT5TS
q actuarial investigation 精算调查
Y~?Z'uR actuarial principle 精算原则
Pz0TAb actuarial report 精算师报告
*]nk{jo2 Actuarial Society of Hong Kong 香港精算学会
`>OKV;~{z actuarial valuation 精算师估值
6Cfsh<]b actuary 精算师
%/qwqo`Q
ad referendum agreement 暂定协议;有待覆核的协定
z[y ad valorem duty 从价税;按值征税
v8n^~=SH ad valorem duty system 从价税制
amQTPNI ad valorem fee 从价费
n~ 0MhE0H ad valorem tariff 从价关税
=ADOf_n} additional allowance 额外免税额
&(e5*Q additional amount for unexpired risk 未过期风险的额外款额
cwzgIm+ additional assessable profit 补加应评税利润
C>SOd] additional assessment 补加评税
^'fgQyj additional commitment 额外承担
A6 `a additional commitment vote 额外承担拨款
cIcu=U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ul}<@d9: B additional dependent parent allowance 供养父母额外免税额
6;wKL?snO additional provision 额外拨款
S#<y_w% additional stamp duty 附加印花税
JoZSp"R additional tax 补加税罚款;补加税款
;lfv.-u:< Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
:Gew8G adjudged bankrupt 被裁定破产
#%w)w R3 adjudicated bankrupt 裁定破产人
UcH#J &r adjudication fee 裁定费;评定印花税额手续费;评估契据费
O%haaL\ adjudication of bankruptcy 裁定破产;宣告破产
&gUa^5'# adjudication of insolvency 裁定无力偿还债务
6Nt/>[ adjusted actual 经调整的实数;调整后的实数
*||Q_tlz adjusted current assets 经调整的流动资产;调整后的流动资产
TKgN31 ` adjusted figure 经调整的数字;调整后的数额
qw>vu7/z adjusted liabilities 经调整的负债;调整后的负债
"h|kf%
W adjusted loss 经调整的亏损;调整后的亏损
\A)Pcc}7 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
` U-vXP adjusted profit 经调整的利润;调整后的利润
m]H]0T adjusted surplus 经调整的盈余额;调整后的盈余额
`5rfO6; adjusted value 经调整的价值;调整后的价值
[HL>Lp&A? adjustment 调整;修订;理算〔保险〕
xW2?\em adjustment centre 调剂中心
$?dQ^]<, adjustment lag 调整过程的时间差距;调整时差
sZ;Gb^{Z adjustment mechanism 调整机制
XVJH>Zw adjustment of loss 亏损调整
X(\L1N adjustment process 调整过程;调整程序
e
m0 hTxb adjustment range 调整幅度
!~vx|_$# administered exchange rate 受管制汇率
<0 qhc$M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H6Bw3I[ administration expenses 行政费用
*aFY+.;U` administration fee 手续费;行政费
29m$S7[ administration in bankruptcy 破产管理
B|,d
administration order 遗产管理令
3s67)n administrator 管理人;遗产管理人
<]X6%LX administrator of the estate 遗产管理人
9X
+dp admission of debt 债项承认书
FFN Sn admission of proof 接纳债权证明
[;4;.V advance 放贷款项;垫付款项;预支款项;预付款项
M'F<1( advance account 暂支帐目;预付款帐户
c{KJNH%7 advance compensation 预付补偿金
s|`wi}"x advance from shareholder 股东垫款
6>
z{xYat advance pending reimbursement 预支以待日后付还
l(}MM|ka advanced economy 先进经济体系
pOh<I{r1 advancement 预付;预付财产
|I29m` advances warrant 垫款令
7(a1@V H advancing 贷出
WW>m`RU` adverse balance 逆差
hQlyqTP|2 adverse exchange 逆汇
h+A+>kC5 advertisement addressed to shareholders 在报章刊登的致股东通告
t\TxK7i advice for collection 托收通知书
El: @l% advice of drawing 提款通知书;汇票通知书
&Yc'X+'4 advice of payment 付款通知
es~1@Jb
Advisory Committee [Securities and Futures Commission]
3^xq+{\) 谘询委员会〔证券及期货事务监察委员会〕
+l.LwA Advisory Committee on Diversification 经济多元化谘询委员会
cc:$$_'L affidavit 誓章;遗产申报誓章
<(B|g&A affidavit of no receipt 述明无收款的誓章
#Sx affiliate 联号;联营公司;附属公司
^!0z+M:>^ affiliated company 附属公司;联号;联营公司
m l@%H affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V|[NL4 affordability 负担能力
+|7N89l African Development Bank [AfDB] 非洲开发银行
+!!G0Zj/ after-acquired property 事后取得的财产
"tK|/R+ after-hours dealing 市后交易
%>6ilGQ+ after-tax profit 税后盈利;税后利润;税后溢利
e-[PuJ agency agreement 代理协议
SynRi/BRmw agency expenses 代理机构的开支
?u/UV,";y agency fee 代理费
{?2|rv) Agency Law 《代理法》
'W>y v agent 代理人;承销人
<RZqs agent of company 公司代理人
#f HnM+ agent's fee 代理人费;经纪费
+8x_f0< aggregate 总计;总数;总体数字
DvB{N`COd aggregate amount 总款额;总额
'$EyVu! aggregate assets and liabilities 总体资产与负债
XgM&0lVT aggregate at constant price 按固定价格计算的总体数字
G%AO%II aggregate demand 总需求
EWgJ"WTF aggregate gross position 总持仓量
A~lc`m- aggregate limit 总限额
E*wG5]at aggregate of salaries tax 合计薪俸税
I,`;#Q)nx aggregate performance 总体表现;总体业绩
"Dc\w@`E 0 aggregate supply 总体供应
V*5v
JF0j aggregate surplus 总盈余
Xo]2iQy aggregate total 整体总额
B]:|;d aggregate value 总值;合计价值
+!E9$U>6% aggregated basis 合计基准
]!@=2kG4 aggregated net chargeable income 合计应课税入息实额
RA[%8Rh) aggregation 合并计算;合计;总和
12m-$/5n+ aggregation of incomes of husband and wife 夫妇入息合并计算
U zc p aggregation of property 财产的总和
%KkC1.yu< agio 差价;贴水
au/LoO#6Ro Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
VJT /9O)Z| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
f 1+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
VB#&`]rdo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!{+.)%d'g 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
c5b}q@nH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,\c V,$ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i$Kx@,O8t agreement for a settlement 授产协议
CCol>:8{P agreement for assignment 转让协议
JbS[(+o agreement for sale 售卖协议;买卖协议
O9/)_:Wdh agreement for sale and purchase 买卖协议
.{*l, agreement for the payment of interest 支付利息协议
M\ agreement for the repayment of money 还款协议
-!\%##r7~ agreement of reinsurance 再保险协议
P=KhR&gwV~ Agricultural Bank of China 中国农业银行
,aGIq. *v air passenger departure tax 飞机乘客离境税
*78c2`)[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
nqo1+OR airport tax 机场税
:KA)4[#;W alcohol duty 酒精税
O(!;7v} alienation 让与;让渡;转让
h6^|f%\w*i alimony 生活费;赡养费
sgGA0af All Ordinaries Index [AOI] 所有普通股指数
a0gg<Ml all risks 全险;综合险
;<B All Sales Record for Stock Market 《股票市场成交报告》
s%`l>#H Allied Capital Resources Limited 新联财务有限公司
VHMQY*lk all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0Xw>_#Y/xS allocation letter 拨款信件
1[u{y{9 q allocation of fund 分配款项;预留款项
!<HMMf,-D allocation of profit 利润分配;溢利分配
SQn.`0HT allocation warrant 拨款令
VjNr<~ |d allotment 分配;配股
Z"_8l3 allotment notice 股份配售通知;配股通知
}r,xx{.u7 allotment of shares 股份分配
2[uFAgf@ allowable 可获宽免;免税的
W Zm8!Y allowable business loss 可扣除的营业亏损
czpu^BT;;T allowable expenses 可扣税的支出
( $2M"n allowance 免税额;津贴;备抵;准备金
DuR9L' allowance for debts 债项的免税额
j/=Tj'S?D allowance for depreciation by wear and tear 耗损折旧免税额
*($,ay$&H allowance for funeral expenses 殡殓费的免税额
|N%
l
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F[yofRN allowance for repairs and outgoings 修葺及支出方面的免税额
<!XunXh allowance to debtor 给债务人的津贴
+6P[TqR alteration of capital 资本更改
ab%I&B<b alternate trustee 候补受托人
v;9(FLtL amalgamation 合并
B5vLV@>] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j~K(xf ambit of charges 征税范围;收费范围
;nQ=!
.#Q amended valuation 经修订的估值
Z_xQ2uH$: American Commodities Exchange 美国商品交易所
n8=Dzv0 American Express Bank Limited 美国运通银行
8IQ}%|lN American Stock Exchange 美国证券交易所
+hr|$ amortization 摊销
l!Xj UnRF amount due from banks 存放银行同业的款项
Ky,upU amount due from banks abroad 存放海外银行同业的款项
f^lcw amount due from holding companies 控股公司欠款
N>"L2E=z$| amount due from local banks 存放本港银行同业的款项
Z_4%Oi amount due to banks 银行同业的存款
*AW v amount due to banks abroad 海外银行同业的存款
fW+"Kuw amount due to holding companies 控股公司存款
{d;z3AB amount due to local banks 本港银行同业的存款
IF|;;*Z8 amount due to outport banks 外埠银行同业的存款
f<VK\%M amount for note issue 发行纸币的款额
M!Ao!D[ amount of bond 担保契据的款额
0#eb] c amount of consideration 代价款额
OUF%DMl4 amount of contribution 供款数额
gj
@9(dk% amount of indebtedness 负债款额
cnQ2/ZZp~ amount of principal of the loan 贷款本金额
3~Fag1Hp amount of rates chargeable 应征差饷数额
.Y]0gi8z amount of share capital 股本额
UE"v+GH amount of sums assured 承保款额
ksOsJ~3) amount of variation 变动幅度
OZe&p amount of vote 拨款数额
c1s& amount payable 应付款额
1.3dy]vG amount receivable 应收款额
43B0ynagN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I[\7Bf analysis 分析
=RD>#' sUK ancillary risk 附属风险
|C z7_Rn annual account 周年帐目;周年帐目报表;年度决算;年结
'G>XI;g annual accounting date 年结日期
4s9@4 annual allowance 每年免税额;年积金;年度津贴;年津
@W/k}<07 annual balance 年度余额
b3R(O| annual disposable income 每年可动用收入
eT3!"+p-F annual estimates 周年预算
tJ K58m$ annual fee 年费
sBa:|(Y. annual general meeting 周年大会
a`%`9GD annual growth rate 年增率;每年增长率
SF+L-R<e annual long-term supplement 长期个案每年补助金
3w"JzC@ annual pensionable emolument 可供计算退休金的年薪
YCltS!k annual report 年报
~ E6e~ Annual Report on the Consumer Price Index 《消费物价指数年报》
6wWhM&Wd annual return 周年报表;周年申报表;每年报税表格
ZwLr>?0$
p Annual Return Rules 《周年报表规则》
dt"/4wCO annual review of consumer prices 每年消费物价回顾
JfWkg`LqL annual roll-forward basis 逐年延展方式
c YgJ}(>} annual salary 年薪
}lX$KuD annual statement 年度报表;年度决算表
a<\n$E#q 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
}#ta3 x annuitant 年金受益人
*6AV^^ annuity 年金
RVwS<g)~1 annuity contract 年金合约
;xz_H$g annuity on human life 人寿年金
cb]X27uww antecedent debt 先前的债项
fb `x1Q ante-dated cheque 倒填日期支票
sYDav)L. anticipated expenditure 预期开支
YAT@xZs- anticipated net profit 预期纯利
TBPu&+3 anticipated revenue 预期收入
iTAj${ > anti-inflation measure 反通货膨胀措施
Cfmd*, anti-inflationary stance 反通货膨胀立场
0>SA90Q apparent deficit 表面赤字
iu8Q &Us0P apparent financial solvency 表面偿债能力
b5=|1SjR apparent partner 表面合伙人
gdTW
~b
application for personal assessment 个人入息课税申请书
2yn"K| application of fund 资金应用
Bh=t%#y|` application to release as liquidator and to destruct the books of accounts and documents
K)>F03=uE 申请免除清盘人职务及毁灭帐簿与文件
4PxP*j appointed actuary 委任精算师
+&VY6(Zj+* appointed auditor 委任核数师;委任审计师
Ot-P
J
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&2XH.$Q appointer 委任人
TIiYic!_~ apportioned pro rata 按比例分摊
(c)/&~aE apportionment 分配;分摊
)e3w-es~4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8,IF%Z+LI apportionment formula 分摊方程式
bLG7{qp apportionment of estate duty 遗产税的分摊
V':A! appraisal 估价;评估
Sdmz(R appreciable growth 可观增长
`B3-#!2X appreciable impact 显着影响
CUH u= appreciable increase 可观增长
lBFKfLp& appreciation 增值;升值
#2U# h-vI appreciation against other currencies 相对其他货币升值
V;SV0~& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#6|ve?`I appreciation tax 增值税
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'n'X| appropriation 拨款;拨用;拨付
A+Isk{d appropriation account 拨款帐目
ck0%H#BYY Appropriation Bill 拨款法案
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P$ appropriation-in-aid system 补助拨款办法
%/e'6g< approved assets 核准资产
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$MR3@e approved basket stock 认可一篮子证券
akr2Os approved budget 核准预算
-JEPh!oTt approved charitable donation 认可慈善捐款
PZ6R+n8 approved charitable institution 认可慈善机构
f4.jWBF approved currency 核准货币;认可货币
^"|q~2 approved estimates 核准预算
v]on0Pi! approved estimates of expenditure 核准开支预算
meV Z_f/ approved overseas insurer 核准海外保险人
0'F/z%SMj approved overseas trust company 核准海外信托公司
Z+U -+eG approved pooled investment fund 核准汇集投资基金
Bq)dqLwk approved provident fund scheme 认可公积金计划
bi}aVtG~z approved provision 核准拨款
p%*s3E1.D approved redeemable share 核准可赎回股份
n.9k5r@ approved regional stock 认可地区性证券
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q? approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款
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v arbitrage 套戥;套汇;套利
Sd^I>; arbitrageur 套戥者;套汇者
Cx~;oWZ arbitrary amount 临时款项
C1_0 9Vc arrangement 措施;安排;协定
p+?`ru arrears 欠款
L"9Z{o7 arrears of pay 欠付薪酬
Y J,"@n_ arrears of revenue 逾期未收税款;逾期未收的帐项
bnkZWw'9 articles of association 组织章程;组织细则;组织章程细则
a_+3, fP Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
mYo~RXKGF ascertainment of profit 确定利润
BJ3<"D{.*4 "Asia Clear" “亚洲结算系统”
vde!k_,wZ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_y6iR&&x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
egA*x*8 Asian Development Fund [ADF] 亚洲发展基金
tH0x| Asian dollar bond 亚洲美元债券
P-T@'}lW Asian dollar market 亚洲美元市场
d`V.i6u Asian dollar rate 亚洲美元利率
qm/>\4eLt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UZFs]z!,k Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M {'(+a[ asked price 沽盘;喊价;索价;卖方报价
i^:#*Q-co assessable income 应评税入息
{ly <%Q7j assessable loss 应评税亏损
*%jtcno=Y assessable profit 应评税利润
9xJtDdy-O assessable value 应评税值
;lE=7[UJ3X assessed profit 估定利润
T.z efoZ assessed value 经评估价值
dR=sdqS#J assessment 评税;评定;估价;评税单
3r[F1z2B assessment number 评税编号;估价编号
{7oPDP assessment of additional tax 补加税评税
2Jiy`(P assessment of performance 业绩评估;实绩评价
q0ab]g+ Assessor 评税主任
KAE %Wwjr asset price bubbles 资产价格泡沫
m#[c]v{ asset-backed securities 具资产保证的证券
B+Qo{- assets accretion 资产增值
JT<JS6vw# assets and liabilities 资产与负债
32 j){[PL3 assets betterment statement 资产递增表;资产改进表
#"r_ 3 assets lending 实物放款;有抵押贷款
I_Lm[ assets of the company passing on the death 死者去世时转移的公司资产
8MDivr/@ assets pledged as security for liabilities 用作负债抵押的资产
y[Dgyt assets portfolio 资产投资组合
$; _{|{Yj assets price 资产价格
&x*l{s[ assets quality 资产质素
6||%T$_;} assets realization 资产变现
R=Ig !s9 assets refinancing arrangement 资产再集资安排
v0\M$@N[ assets securitization 资产证券化
CaED(0 assets situated outside Hong Kong 在香港以外地方的资产
4@F8-V3q4 assets stripping 削减资产;拆卖资产
:0%[u( assets value 资产值
qh}+b^Wi assignee 承让人
f$}g'r zl assignment 转让;转让书;转让契
>_]Ov:5 assignment of interest 权益转让
tr0kTW$Ad assignment of letters patent and trade mark 专利证书及商标转让
m7A3i<6p assignment of property 物业转让;物业转让书
P^Og(F8; assignment right 转让权
sng6U;Z assignor 转让人
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lPwB2 associate 有联系的人;有关连人士;相联者;合伙人;联系人
t vW0 W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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+#2~S associate member 附属会员
vP'!&} associated body corporate 相联法人团体
h0 %M+g associated company 相联公司;联属公司
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v9[4 associated corporation 相联法团
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WT|dA > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I%[Tosud< 公认会计师公会〔英国〕
VJ&-Z | Association of Futures Exchange Brokers 香港期货经纪协会
$Sm iN'7; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F|VHr@% association of underwriters 承保人组织
!3c+}j-j assumption of control 接管
6 AY~>p assurance 担保;保险;转易;转易书
h;(mb2[R assurance of interest 权益的转易
L1 k at 19XX price 按一九XX年价格计算
O]="ggq& at a discount 按赔价计算;按贴水价格计算;打折扣
*fy aAv at a premium 按溢价计算;按升水价格计算
if1)AE- at call 通知付款;按通知
eA(FWO at constant market price 按固定市价计算
(yT&&_zY4 at constant price 按固定价格计算
D&N3LH at cost 按成本计算
;u';$0 at current market price 按当时市价计算;按现时市价计算
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b at current price 按当时价格计算;按现时价格计算
HDE5Mg " at factor cost 按要素成本计算;按生产要素成本计算
HmsXV_B8[Y at money-of-the-day price 按付款当日价格计算
Kp;<z< at or better 按指定或较佳价位〔买卖指令〕
_-v$fDrz at par 按面值计算;平价
H-m).^ at sight 见票即付
4eaH.&& at the close 按收市盘
JAwEu79sh at the opening 按开市盘
YD~(l-?" attestation 见证;见证条款
)iPU at-the-money option 平价期权
"6%qi qt attorney 受权人;受托代表人
m60hTJ?N) attornment 新拥有人承认书
"KC3+:tm attributable profit 可归属利润
`B3YP1 attributable share value 可归属股份价值
kMa|V0 Auckland Stock Exchange 奥克兰证券交易所
%N7G>_+ auction 拍卖
MpJ3*$Dr auctioneer 拍卖商
gV5mERKs audit 审计;核数
0o.h{BN Audit Commission 审计署
ph~#{B(\ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sv\=/F@n 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
4!M0)Nix audit review 帐目审查
kZ^wc . Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
94rx4"AN8; audited account 审计帐目;经审计的帐目
r6:nYyF$)v audited annual account 经审计的周年帐目
z3 fU|*_c audited balance sheet 经审计的资产负债表
S.C7%XU auditor 核数师;核数主任;审计师
rO,n~|YJ auditor's certificate 核数师证明书;审计师证明书
s"wz !{G4 auditor's report 核数师报告;审计师报告
M?ElD1#Z Aussie bond 澳元债券
Z= pvoTY austerity budget 紧缩预算
y<yU5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7:C2xC Australia All Ordinaries Index 澳洲所有普通股票指数
7'{Y7]+z+ Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
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Australian Securities Commission 澳洲证券事务监察委员会
Vgj[m4l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DCCij N Australian Stock Exchange 澳大利亚证券交易所
A1jA$ Austrian Schilling [ATS] 奥地利先令
Xu{S4#1 authentication 认证;鉴证
A6Wtzt2i authority to purchase 委托购买证;委购书
pD6a+B\;k authorization 认可;核准;授权;授权书
1lv.@- authorization by direction 指示授权
6"bdbV=t authorization by instruction 指令授权
s:sk`~2<gd authorization by warrant 令状授权
c/G^}d% authorization of unit trust 单位信托的认可
w 1O) authorized agent 指定代理人
d]l(B+\vf authorized capital 法定资本
3.04Toq! authorized clerk 出市员
1ZfhDtK( authorized dealer 认可交易商
L?hWH0^3 authorized financial institution 认可财务机构
!ma'*X authorized fund 认可基金
7t/C:2^& authorized fund house 获授权的基金公司;认可基金公司
G^w:c] authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r1xhplHH@ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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