A:
%_|KiW A share A股;甲类股份
Vit-)o{zr abatement of tax 减税;减扣免税额
EV( F!& ABN AMRO Bank N.V. 荷兰银行
n3p@duC4 above-the-line expenditure 线上项目支出;经常预算支出
)%^l+w+& above-the-line receipt 线上项目收入;经常预算收入
h\!8*e;RAW ABSA Asia Limited 南非联合亚洲有限公司
KJ+6Y9b1 absolute change 绝对数值变更
6/<Hx@r ( absolute expenditure 实际开支
0d+n[Go+S absolute guideline figure 绝对准则数字
f&CQn.K" absolute interest 绝对权益
L-(bw3Yr> absolute order of discharge 绝对破产解除令
gY7sf1\wX absolute profit margin 绝对利润幅度
>5t!
Xt absolute value 实值;绝对值
eWFkUjz absolutely vested interest 绝对既得权益
3@" :& absorbed cost 已吸收成本;已分摊成本
AUD)=a> absorption 吸收;分摊;合并
,P9F*;Dj absorption rate 吸收率;摊配率;分摊率
lrJV"H ACB Finance Limited 亚洲商业财务有限公司
Pm%xX~H acceptable form of reciprocity 合理的互惠条件
fnq 3ic"V acceptable rate 适当利率;适当汇率
ZiZ @3O6 acceptance agreement 承兑协议
nT?+^Ruc acceptance for honour 参加承兑
2OoANiX acceptor 承兑人;接受人;受票人
L(|K{vH h] acceptor for honour 参加承兑人
_#V&rY&@ accident insurance 意外保险
e :HORc~U Accident Insurance Association of Hong Kong 香港意外保险公会
brmSJ7 accident insurance scheme 意外保险计划
\a+Q5g accident year basis 意外年度基准
c!E{fS P accommodation 通融;贷款
*+rfRH]a accommodation bill 通融票据;空头票据
A O5&Y.A# accommodation party 汇票代发人
#TNjQNg@O account balance 帐户余额;帐户结余
P;.roD9 account book 帐簿
;B@#,6t/ account collected in advance 预收款项
\:+\H0Bz account current book 往来帐簿
vD8pVR+ account of after-acquired property 事后取得的财产报告
Z5xQ
-T` account of defaulter 拖欠帐目
DinZZ account payable 应付帐款
&.E/%pQ` account payee only [A/C payee only] 只可转帐;存入收款人帐户
AO8 #l
YP? account receivable 应收帐款
c>$d!IKCL account receivable report 应收帐款报表
?1L<VL=b account statement 结单;帐单;会计财务报表
_GkLspSaU account title 帐户名称;会计科目
f+9eB accountant's report 会计师报告
wn@~80)$ Accountant's Report Rules 会计师报告规则
8=$X hC accounting and auditing procedure 会计与审计程序;会计与核数程序
QKjn/%l"@ Accounting Arrangements 《会计安排》
GeJ}myD O accounting basis 会计基础
s'yR2JYv accounting by Official Receiver 破产管理署署长呈交的帐目
HN7tIz@Frc Accounting Circular 《会计通告》
/k/X[/WO accounting class 会计类别
m}z6Bbis 0 accounting date 记帐日期;会计结算日期
-F?97&G$ accounting for money 款项核算
q;[HUyY, Accounting Officer 会计主任
$9?:P}$v accounting period 会计报告期;会计期
CF>&mXg\ accounting policy 会计政策;会计方针
*sldv accounting practice 会计惯例
,Vq$>T@z accounting principle 会计准则
vu)EB!%[ accounting record 会计记录
oz=V|7, accounting report 会计报告
{Fwvuk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F^/KD<cgK Accounting Society of China 中国会计学会
^B1Ft5F`b accounting statement 会计报表
i!%WEHPe accounting system 会计制度;会计系统
w)ki<Dudg accounting transaction 会计事项;帐务交易
ulzX$ accounting treatment 会计处理
CJk"yW[,| accounting year 会计年度
Dh4Lffy accretion 增值;添加
__eB 7]#E accrual 应计项目;应累算数目
JOG-i accrual basis 应计制;权责发生制
[;{xiW4V] accrual basis accounting 应计制会计;权责发生制会计
I=dn]}b#P accrue 应累算;应计
.nZKy't accrued benefit 应累算利益
0UJ6>Rj accrued charges 应计费用
yf&_l^! accrued cumulative preference share dividend 应累算的累积优先股股息
>>$L
vQ accrued expenses 应累算费用
&jY|
:Fe accrued interest payable 应付利息;应计未付利息
PESvx>: accrued interest receivable 应收利息;应计未收利息
Je|:\Qk accrued right 累算权益
|Ogh-<|< accruing profit 应累算的利润
1qR$ Yr\ accumulated fiscal reserve 累积财政储备
v)np.j0V7 accumulated profit 累积利润;滚存溢利
Pm6U:RL accumulated reserve 累积储备
R +@|#! accumulation of surplus income 累积收益盈余
G>"n6v'^d acquired assets 既得资产
Pl=)eq YY acquisition 收购;购置;取得
gbYM1guiD acquisition cost 购置成本
`^#4okg] acquisition expenses 购置费用
=~J VU acquisition of 100% interest 收购全部股权
iDcTO} acquisition of control 取得控制权
Zj -#"Gm acquisition of fixed assets 购置固定资产
adu6`2*$ acquisition of shell “买壳”
o@N[O^Q
V acquisition price 收购价
_`p-^I act of God 天灾
ll0y@@Iy acting partner 执事合伙人
C-A?
mIC active market 买卖活跃的市场;交投畅旺的市场;旺市
8Tg1 >q< active partner 积极参与的合伙人
K !ILO active trading 交投活跃
3Qd/X&P actual circulation 实际流通
`Kg!aN actual cost 实际成本
v {r %/* actual expenditure 实际开支;实际支出
842v^ 2 actual income 实际入息;实际收入;实际收益
q]yw",muT actual market 现货市场
5 eL
b/,R actual price 现货价;实际价格
Y2tVq})! actual profit 实际利润
#/ePpSyD actual quotation 实盘;实际价位;实际报价
c*B< -
l<5 actual year basis 按实际年度计算
mS[``$Z\! actuals 实货
`uMc.:5\ actuarial investigation 精算调查
Q9AvNj>X actuarial principle 精算原则
vE,^K6q0` actuarial report 精算师报告
hBRi5&% Actuarial Society of Hong Kong 香港精算学会
LU;zpXg\ actuarial valuation 精算师估值
@]IRB1X actuary 精算师
cY5;~lO ad referendum agreement 暂定协议;有待覆核的协定
C-S>'\|8 ad valorem duty 从价税;按值征税
k62s|VeU ad valorem duty system 从价税制
[-[59H[6) ad valorem fee 从价费
C)R hld ad valorem tariff 从价关税
}F0<8L6% additional allowance 额外免税额
= r/8~~= additional amount for unexpired risk 未过期风险的额外款额
lTu& 9) additional assessable profit 补加应评税利润
?\8 additional assessment 补加评税
I5E=Ujc_ additional commitment 额外承担
'm`}XGUBS additional commitment vote 额外承担拨款
.s>@@m- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K"VcPDK additional dependent parent allowance 供养父母额外免税额
5?HwM[` additional provision 额外拨款
N@tKgx additional stamp duty 附加印花税
&xB*Shp,B additional tax 补加税罚款;补加税款
w>cqsTq Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Q*I8RAfd adjudged bankrupt 被裁定破产
SF-E>s!XL adjudicated bankrupt 裁定破产人
fZ & adjudication fee 裁定费;评定印花税额手续费;评估契据费
x#3*C|A adjudication of bankruptcy 裁定破产;宣告破产
u;
KM[FmK adjudication of insolvency 裁定无力偿还债务
P<Bx1H-z- adjusted actual 经调整的实数;调整后的实数
O>+=cg adjusted current assets 经调整的流动资产;调整后的流动资产
qJT/48lf_ adjusted figure 经调整的数字;调整后的数额
fQC{LcS adjusted liabilities 经调整的负债;调整后的负债
awo'#Y2> adjusted loss 经调整的亏损;调整后的亏损
^%zhj3# adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
sgi5dQ adjusted profit 经调整的利润;调整后的利润
a(6h`GHo adjusted surplus 经调整的盈余额;调整后的盈余额
@*<0:Q|m adjusted value 经调整的价值;调整后的价值
D|Q7dIZm adjustment 调整;修订;理算〔保险〕
al}J^MJ adjustment centre 调剂中心
L!*+:L
DL adjustment lag 调整过程的时间差距;调整时差
?R)dxuj adjustment mechanism 调整机制
#S9J9k adjustment of loss 亏损调整
{|>Wwa2e adjustment process 调整过程;调整程序
[m{sl(Q adjustment range 调整幅度
%m dtVQ@ administered exchange rate 受管制汇率
xE;O =mI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b
MD| administration expenses 行政费用
g(tVghHxt$ administration fee 手续费;行政费
$m#^0% administration in bankruptcy 破产管理
dq.U#Rhrx administration order 遗产管理令
v=iiS}s administrator 管理人;遗产管理人
Lfi6b%/z administrator of the estate 遗产管理人
iii|;v]+ admission of debt 债项承认书
Z5(9=8hB/ admission of proof 接纳债权证明
X-nC2[tu'W advance 放贷款项;垫付款项;预支款项;预付款项
ws9IO ?|&G advance account 暂支帐目;预付款帐户
X uE: dL? advance compensation 预付补偿金
R 39_! advance from shareholder 股东垫款
XfE9QA[ advance pending reimbursement 预支以待日后付还
q 0F6MAXj advanced economy 先进经济体系
fWq*Op.]c advancement 预付;预付财产
V:L%GWU advances warrant 垫款令
.e0)@}Jv8> advancing 贷出
bKmwXDv' adverse balance 逆差
b9X*2pnWJ adverse exchange 逆汇
S=-$:65 advertisement addressed to shareholders 在报章刊登的致股东通告
uU3A,-{- advice for collection 托收通知书
siI%6Gn; advice of drawing 提款通知书;汇票通知书
`WXlq#:K advice of payment 付款通知
h-1?c\Qq: Advisory Committee [Securities and Futures Commission]
+Mijio 谘询委员会〔证券及期货事务监察委员会〕
ou-UR5 Advisory Committee on Diversification 经济多元化谘询委员会
I[k"I( affidavit 誓章;遗产申报誓章
B2j1GJEO affidavit of no receipt 述明无收款的誓章
=[]6NjKS, affiliate 联号;联营公司;附属公司
ciODTq? affiliated company 附属公司;联号;联营公司
cg3}33Z;6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}r@dZBp: affordability 负担能力
O%kUj&h^ African Development Bank [AfDB] 非洲开发银行
Gu~*ZKyJ after-acquired property 事后取得的财产
sq`Xz8u after-hours dealing 市后交易
~5&4s after-tax profit 税后盈利;税后利润;税后溢利
AcuF0KWw/ agency agreement 代理协议
="YGR: agency expenses 代理机构的开支
G*+^b'7 agency fee 代理费
<9ucpV Agency Law 《代理法》
o5a=>|?p> agent 代理人;承销人
_xv3UzD agent of company 公司代理人
M]r?m@) agent's fee 代理人费;经纪费
NCkI[d]B@ aggregate 总计;总数;总体数字
)pHlWi|h aggregate amount 总款额;总额
GqR XNs! aggregate assets and liabilities 总体资产与负债
dWQsC| aggregate at constant price 按固定价格计算的总体数字
u|t l@_ aggregate demand 总需求
:+Ukwno?/ aggregate gross position 总持仓量
1V1I[CxlX aggregate limit 总限额
=${.*,o aggregate of salaries tax 合计薪俸税
;9OhK71} aggregate performance 总体表现;总体业绩
TC/c5:)] aggregate supply 总体供应
x']'ODs aggregate surplus 总盈余
*KvD$(ny aggregate total 整体总额
t([}a~1} aggregate value 总值;合计价值
e9[72V aggregated basis 合计基准
B%;MGb o aggregated net chargeable income 合计应课税入息实额
?yS1|CF%&y aggregation 合并计算;合计;总和
,J|,wNDU!K aggregation of incomes of husband and wife 夫妇入息合并计算
RX>P-vp aggregation of property 财产的总和
T3P9 agio 差价;贴水
&t9V 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》
=p'+kS+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'M >m$cCMZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
aq$ hE-{28 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=lJ
?yuc 《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》
"wOfs$w%s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@M"gEeI9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
j-ej7 agreement for a settlement 授产协议
V,_m>$Mo agreement for assignment 转让协议
DD$>3` agreement for sale 售卖协议;买卖协议
W\kli';jyC agreement for sale and purchase 买卖协议
y,nmPX?]n agreement for the payment of interest 支付利息协议
"9s_[e agreement for the repayment of money 还款协议
V_SH90@)+ agreement of reinsurance 再保险协议
z/{X{+Z Agricultural Bank of China 中国农业银行
h )
Wp air passenger departure tax 飞机乘客离境税
=Hd yra Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
jCJcVO>OZ airport tax 机场税
DRQx5fgL alcohol duty 酒精税
Gc|)4c alienation 让与;让渡;转让
mtv8Bm=< alimony 生活费;赡养费
@[3c1B6K All Ordinaries Index [AOI] 所有普通股指数
tNTSy= all risks 全险;综合险
YGyv)\ All Sales Record for Stock Market 《股票市场成交报告》
d5m-f/ Allied Capital Resources Limited 新联财务有限公司
k|)fl l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!e|\1v'0 allocation letter 拨款信件
!B3TLeh allocation of fund 分配款项;预留款项
(P)G|2= allocation of profit 利润分配;溢利分配
Q|AZv>'! allocation warrant 拨款令
xN-,gT'! allotment 分配;配股
g5B TZZ allotment notice 股份配售通知;配股通知
SQ>i:D; allotment of shares 股份分配
ZUQ
_u allowable 可获宽免;免税的
>Wr%usNxc allowable business loss 可扣除的营业亏损
d<a|dwAeh allowable expenses 可扣税的支出
1Nt
&+o allowance 免税额;津贴;备抵;准备金
K29/7A/ allowance for debts 债项的免税额
EG>?>K_D allowance for depreciation by wear and tear 耗损折旧免税额
!?>V^#c allowance for funeral expenses 殡殓费的免税额
}S/i3$F0~ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
dgw.OXa allowance for repairs and outgoings 修葺及支出方面的免税额
QadguV6| allowance to debtor 给债务人的津贴
Ym6d'd<9( alteration of capital 资本更改
{.:$F3T alternate trustee 候补受托人
q?(]
Y* amalgamation 合并
Y b+A{` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
OT{"C"%5t ambit of charges 征税范围;收费范围
@z@%vr=vX amended valuation 经修订的估值
D!&(#Vl
_ American Commodities Exchange 美国商品交易所
y+(\:;y$7 American Express Bank Limited 美国运通银行
k]@]a American Stock Exchange 美国证券交易所
A;TP~xq\ amortization 摊销
y"q
aa amount due from banks 存放银行同业的款项
[r/zBF-. amount due from banks abroad 存放海外银行同业的款项
"bo0O7InOV amount due from holding companies 控股公司欠款
o:@Q1+p amount due from local banks 存放本港银行同业的款项
{6'Xz amount due to banks 银行同业的存款
L|'^P3#7` amount due to banks abroad 海外银行同业的存款
Z4] n<~o amount due to holding companies 控股公司存款
}g}Eh>U amount due to local banks 本港银行同业的存款
5}#wp4U amount due to outport banks 外埠银行同业的存款
,S-h~x amount for note issue 发行纸币的款额
\Rny*px amount of bond 担保契据的款额
(&:gD4. amount of consideration 代价款额
D4=*yP amount of contribution 供款数额
79h~w{IT@ amount of indebtedness 负债款额
e,U:H~+] amount of principal of the loan 贷款本金额
ShB]U5b:k amount of rates chargeable 应征差饷数额
.;?!I_` amount of share capital 股本额
!
xCo{U= amount of sums assured 承保款额
UD.bb amount of variation 变动幅度
s*izhjjX amount of vote 拨款数额
0*$w(* amount payable 应付款额
ukWn@q* amount receivable 应收款额
@?3f`l
9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\fA{ sehdL analysis 分析
5f-b>=02 ancillary risk 附属风险
3'4+3Xo annual account 周年帐目;周年帐目报表;年度决算;年结
@tH9$J*Y< annual accounting date 年结日期
=hPXLCeC annual allowance 每年免税额;年积金;年度津贴;年津
Kw
-SOFE annual balance 年度余额
4yl{:!la annual disposable income 每年可动用收入
@5%&wC annual estimates 周年预算
"7B}hZ^)W annual fee 年费
?5C'9 V annual general meeting 周年大会
.hl_zc# annual growth rate 年增率;每年增长率
bNea5u## annual long-term supplement 长期个案每年补助金
Aedf (L7\ annual pensionable emolument 可供计算退休金的年薪
Ww7Ya]b.k annual report 年报
,;)ZF Annual Report on the Consumer Price Index 《消费物价指数年报》
JWn26, annual return 周年报表;周年申报表;每年报税表格
qA)OkR'm Annual Return Rules 《周年报表规则》
cr1x
CPJj annual review of consumer prices 每年消费物价回顾
?%,NOX annual roll-forward basis 逐年延展方式
un{ZysmtB6 annual salary 年薪
m@4Dz| annual statement 年度报表;年度决算表
6\4-I^=B Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Y2H-D{a27 annuitant 年金受益人
r\Nfq(w annuity 年金
QU).q65p annuity contract 年金合约
jj5S+ >4 annuity on human life 人寿年金
`AJ[g>py^| antecedent debt 先前的债项
b^1QyX^?: ante-dated cheque 倒填日期支票
eVXXn)> anticipated expenditure 预期开支
C 0w+
j anticipated net profit 预期纯利
TQa}Ps anticipated revenue 预期收入
3nxG>D7 anti-inflation measure 反通货膨胀措施
VeoG[Jl anti-inflationary stance 反通货膨胀立场
zCx4DN` apparent deficit 表面赤字
4<efj apparent financial solvency 表面偿债能力
`Fy-"Uf apparent partner 表面合伙人
(j:
ptQ2$ application for personal assessment 个人入息课税申请书
^jdU4 application of fund 资金应用
t^rw@$"} application to release as liquidator and to destruct the books of accounts and documents
t'qYM5 申请免除清盘人职务及毁灭帐簿与文件
>yBqi^aL appointed actuary 委任精算师
?8b19DMK6 appointed auditor 委任核数师;委任审计师
!|cg= appointed trustee 委任的受托人
yeo&Qz2vU appointer 委任人
P?54"$b apportioned pro rata 按比例分摊
c`a( apportionment 分配;分摊
G.W ! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8t-GsjHb apportionment formula 分摊方程式
drq3=2 apportionment of estate duty 遗产税的分摊
V`V\/s gj appraisal 估价;评估
)pnyVTKt appreciable growth 可观增长
J!I)G&: appreciable impact 显着影响
%Tm*^ appreciable increase 可观增长
M+/xw8}a appreciation 增值;升值
'Uok<; appreciation against other currencies 相对其他货币升值
mB?x_6#d9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
$NXP)Lic) appreciation tax 增值税
wKV4-uyr appropriation 拨款;拨用;拨付
ud1M-lY\U appropriation account 拨款帐目
.Eao|; Appropriation Bill 拨款法案
\CbJU appropriation-in-aid system 补助拨款办法
w:~*wv approved assets 核准资产
C-'hXh;hQ approved basket stock 认可一篮子证券
x]~TGzS approved budget 核准预算
w0pMH p'Y approved charitable donation 认可慈善捐款
W yL+HB} approved charitable institution 认可慈善机构
zG!nqSDG approved currency 核准货币;认可货币
dAo;y.3 approved estimates 核准预算
%bW_,b approved estimates of expenditure 核准开支预算
xP;r3u
s approved overseas insurer 核准海外保险人
O7K.\ approved overseas trust company 核准海外信托公司
{@Mr7*u approved pooled investment fund 核准汇集投资基金
]MbPivM approved provident fund scheme 认可公积金计划
I=Y>z^4 approved provision 核准拨款
(i1JRn-f approved redeemable share 核准可赎回股份
&p0e)o~Ux approved regional stock 认可地区性证券
&d# R'Z approved retirement scheme 认可退休金计划
t}EMX9SQ approved subordinated loan 核准附属贷款
qe~x?FO_> arbitrage 套戥;套汇;套利
je4l3Hl arbitrageur 套戥者;套汇者
bDI%}k9# arbitrary amount 临时款项
6@S6E(^ arrangement 措施;安排;协定
c OYDN[k arrears 欠款
okNo-\Dh! arrears of pay 欠付薪酬
G0cG%sIl arrears of revenue 逾期未收税款;逾期未收的帐项
;JW_4;- articles of association 组织章程;组织细则;组织章程细则
.])prp8 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
NFK`, ascertainment of profit 确定利润
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#Gx_mg "Asia Clear" “亚洲结算系统”
APQq F/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6b|?@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8)i""OD@I Asian Development Fund [ADF] 亚洲发展基金
g?C;b>4 Asian dollar bond 亚洲美元债券
s27IeF3 Asian dollar market 亚洲美元市场
hsZ/Vnn` Asian dollar rate 亚洲美元利率
H}@:Bri Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gEA SYIQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[}RoZB&I asked price 沽盘;喊价;索价;卖方报价
GK(CuwJe assessable income 应评税入息
U)S=JT~h assessable loss 应评税亏损
:!ya&o assessable profit 应评税利润
gL; Kie6Z assessable value 应评税值
4E'9;tA3l assessed profit 估定利润
2iAC_"n assessed value 经评估价值
W:w~ M'o assessment 评税;评定;估价;评税单
v9$!v^U"D assessment number 评税编号;估价编号
@[$_cGR7 assessment of additional tax 补加税评税
{7o#Ve assessment of performance 业绩评估;实绩评价
ab0Sx Assessor 评税主任
+/:tap|V asset price bubbles 资产价格泡沫
C*9X;+S0J asset-backed securities 具资产保证的证券
i;[y!U assets accretion 资产增值
FhE{khc# assets and liabilities 资产与负债
1v o)]ff assets betterment statement 资产递增表;资产改进表
azcPeAe assets lending 实物放款;有抵押贷款
+2tQFV; assets of the company passing on the death 死者去世时转移的公司资产
==[,;g
x assets pledged as security for liabilities 用作负债抵押的资产
,S)r%[ru^ assets portfolio 资产投资组合
L74Mz]v assets price 资产价格
_GOSqu!3Y assets quality 资产质素
{K(mfTqm assets realization 资产变现
IG-\& assets refinancing arrangement 资产再集资安排
N^^0j, assets securitization 资产证券化
:5d>^6eoB? assets situated outside Hong Kong 在香港以外地方的资产
S{YzHK assets stripping 削减资产;拆卖资产
BHXi g~d assets value 资产值
OWd'z1Yl assignee 承让人
GkIE;7#2kX assignment 转让;转让书;转让契
*bkb-nKw assignment of interest 权益转让
N<EVs.7 assignment of letters patent and trade mark 专利证书及商标转让
+)]YvZ6%[, assignment of property 物业转让;物业转让书
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,Rg~L assignment right 转让权
:Pud%}' assignor 转让人
c:R?da associate 有联系的人;有关连人士;相联者;合伙人;联系人
"Fz.#U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"gM^o associate member 附属会员
>rnVTK associated body corporate 相联法人团体
Z$oy;j99y associated company 相联公司;联属公司
h}bfZL associated corporation 相联法团
n*4`Tduu^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"LyD 公认会计师公会〔英国〕
cby# Association of Futures Exchange Brokers 香港期货经纪协会
i`,FXF) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;C]Ufk association of underwriters 承保人组织
h}b:-a assumption of control 接管
xNz(LZ.c assurance 担保;保险;转易;转易书
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QdC assurance of interest 权益的转易
v=`yfCX-qX at 19XX price 按一九XX年价格计算
x2"iZzQlD at a discount 按赔价计算;按贴水价格计算;打折扣
LQ0/oYmNc at a premium 按溢价计算;按升水价格计算
yNu_>!Cp5 at call 通知付款;按通知
?^|`A}q# at constant market price 按固定市价计算
18g_v"6o at constant price 按固定价格计算
:_{8amO at cost 按成本计算
UD I{4+z at current market price 按当时市价计算;按现时市价计算
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at current price 按当时价格计算;按现时价格计算
HL)!p8UHJ at factor cost 按要素成本计算;按生产要素成本计算
J3$>~?^1 at money-of-the-day price 按付款当日价格计算
tDByOml8Ix at or better 按指定或较佳价位〔买卖指令〕
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T3$ at par 按面值计算;平价
{C1crp>q at sight 见票即付
A~ya{^} at the close 按收市盘
sXKkZ+2q at the opening 按开市盘
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WXXuO] attestation 见证;见证条款
5>532X(0 at-the-money option 平价期权
9hp&HL)BOa attorney 受权人;受托代表人
*MF9_V)8V attornment 新拥有人承认书
gGqrFh\ attributable profit 可归属利润
p|UL<M9{a] attributable share value 可归属股份价值
6r7>nU&d Auckland Stock Exchange 奥克兰证券交易所
8tvmqe_G auction 拍卖
gY}In+S auctioneer 拍卖商
Hxu5Dx5![ audit 审计;核数
>A#5` $i Audit Commission 审计署
&$"#hGg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Lp`.fn8Ln 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〕
k.@![w\ea audit review 帐目审查
Z9{~t Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Hq@+m! audited account 审计帐目;经审计的帐目
!oLn= audited annual account 经审计的周年帐目
sJHVnMA audited balance sheet 经审计的资产负债表
;m/e|_4;y auditor 核数师;核数主任;审计师
nF3}wCe) auditor's certificate 核数师证明书;审计师证明书
&|>@K#V8-; auditor's report 核数师报告;审计师报告
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c .3m Aussie bond 澳元债券
g` rr3jP austerity budget 紧缩预算
4;`z6\u9- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~/OY1~c Australia All Ordinaries Index 澳洲所有普通股票指数
w$2q00R> Australian Dollar [AUD] 澳元
'g v0;L Australian Options Market 澳大利亚期权市场
\ovs[& Australian Securities Commission 澳洲证券事务监察委员会
g?j)p y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*X5)9dq Australian Stock Exchange 澳大利亚证券交易所
/Vlc8G Austrian Schilling [ATS] 奥地利先令
"~KDm(D authentication 认证;鉴证
@!ChPl authority to purchase 委托购买证;委购书
c-Gp|.C authorization 认可;核准;授权;授权书
gF6> / authorization by direction 指示授权
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