A:
"?F[]8F.b A share A股;甲类股份
)c&ya|h abatement of tax 减税;减扣免税额
38T]qz[Sn ABN AMRO Bank N.V. 荷兰银行
c+E \e] { above-the-line expenditure 线上项目支出;经常预算支出
MZ&.{SY7 above-the-line receipt 线上项目收入;经常预算收入
U3z23LgA ABSA Asia Limited 南非联合亚洲有限公司
05k'TqT{c absolute change 绝对数值变更
k}F7Jw#. absolute expenditure 实际开支
2oEuqHL absolute guideline figure 绝对准则数字
zn 0y`9!n? absolute interest 绝对权益
7Y[ q)lv absolute order of discharge 绝对破产解除令
Wz=&
0>Mm_ absolute profit margin 绝对利润幅度
Qw5(5W[L absolute value 实值;绝对值
R[v0T/ absolutely vested interest 绝对既得权益
W{.:Cf9 absorbed cost 已吸收成本;已分摊成本
;M0`8MD absorption 吸收;分摊;合并
{q`8+$Z; absorption rate 吸收率;摊配率;分摊率
<uv`)Q 9 ACB Finance Limited 亚洲商业财务有限公司
-%Vh-;Ie( acceptable form of reciprocity 合理的互惠条件
H390<` acceptable rate 适当利率;适当汇率
}a[]I%bu2 acceptance agreement 承兑协议
lY"l6.c acceptance for honour 参加承兑
uP%VL}%0 acceptor 承兑人;接受人;受票人
v5L+B`~ acceptor for honour 参加承兑人
2<5LQr accident insurance 意外保险
G gA:;f46 Accident Insurance Association of Hong Kong 香港意外保险公会
X!LiekU!D accident insurance scheme 意外保险计划
WN{8gL&y accident year basis 意外年度基准
^8~TsK~ accommodation 通融;贷款
PdVx&BL* accommodation bill 通融票据;空头票据
?i0+h7=6 accommodation party 汇票代发人
DJgM>&Y6, account balance 帐户余额;帐户结余
lqv}~MC account book 帐簿
C(v'7H{4cW account collected in advance 预收款项
#K:iB* account current book 往来帐簿
QxLrpM"O account of after-acquired property 事后取得的财产报告
0ZDm[#7z account of defaulter 拖欠帐目
}v2p]D5n. account payable 应付帐款
YToG'#qs account payee only [A/C payee only] 只可转帐;存入收款人帐户
d*Su
c account receivable 应收帐款
/nA>ox78 account receivable report 应收帐款报表
F/lL1nTdK account statement 结单;帐单;会计财务报表
CHv
n8tk account title 帐户名称;会计科目
FT~c|ep. accountant's report 会计师报告
{$[0YRNk
u Accountant's Report Rules 会计师报告规则
mfI[9G accounting and auditing procedure 会计与审计程序;会计与核数程序
Bf00&PE; Accounting Arrangements 《会计安排》
2= ;ZJ accounting basis 会计基础
hfLe<, accounting by Official Receiver 破产管理署署长呈交的帐目
sj&(O@~R Accounting Circular 《会计通告》
r+[g.` accounting class 会计类别
K/C} accounting date 记帐日期;会计结算日期
okRt^qe accounting for money 款项核算
uKXU.u*C Accounting Officer 会计主任
V.u^;gr3 accounting period 会计报告期;会计期
EH2): accounting policy 会计政策;会计方针
y~#5!:Be accounting practice 会计惯例
CPNV\qCY accounting principle 会计准则
\R@}X cqZ accounting record 会计记录
j -o accounting report 会计报告
KYB3n85 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,?j!c* Accounting Society of China 中国会计学会
k7*-v/*S accounting statement 会计报表
B^dMYFelJ accounting system 会计制度;会计系统
0K.$C~C accounting transaction 会计事项;帐务交易
}])j>E accounting treatment 会计处理
[7`S`\_NK accounting year 会计年度
UV;I6]$}A7 accretion 增值;添加
l2Py2ZI-b accrual 应计项目;应累算数目
b_{+O qI accrual basis 应计制;权责发生制
`k
I}p accrual basis accounting 应计制会计;权责发生制会计
KS~Q[-F1P accrue 应累算;应计
&f 'Lll accrued benefit 应累算利益
`O3#/1+ accrued charges 应计费用
Om:Gun\% accrued cumulative preference share dividend 应累算的累积优先股股息
1iR\M4?Frf accrued expenses 应累算费用
#Qz9{1\G accrued interest payable 应付利息;应计未付利息
K
~\b+ accrued interest receivable 应收利息;应计未收利息
K6B6@ accrued right 累算权益
!?i9fYu accruing profit 应累算的利润
2xuU[ accumulated fiscal reserve 累积财政储备
Y(rQ032s accumulated profit 累积利润;滚存溢利
gf9,/m accumulated reserve 累积储备
4xs>X7 accumulation of surplus income 累积收益盈余
}W " i{s/ acquired assets 既得资产
u];\v%b acquisition 收购;购置;取得
kH0kf-4\ acquisition cost 购置成本
X
J]+F acquisition expenses 购置费用
u{WI 4n? acquisition of 100% interest 收购全部股权
aF"PB
h= acquisition of control 取得控制权
]nIVP acquisition of fixed assets 购置固定资产
f~=e acquisition of shell “买壳”
}o
GMF~ acquisition price 收购价
"0G)S' act of God 天灾
mp(:D&M acting partner 执事合伙人
Qx EmuiN active market 买卖活跃的市场;交投畅旺的市场;旺市
O&.gc p! active partner 积极参与的合伙人
tJd/uQJ active trading 交投活跃
ri"=)] actual circulation 实际流通
x51p'bNy actual cost 实际成本
!_o1;GzK actual expenditure 实际开支;实际支出
/*S6 /# actual income 实际入息;实际收入;实际收益
}F V_jJ actual market 现货市场
P1TTaYu actual price 现货价;实际价格
'zt}\ Dt actual profit 实际利润
,0Udz0 actual quotation 实盘;实际价位;实际报价
REJBm actual year basis 按实际年度计算
}darXtZKkK actuals 实货
9ys[xOh
WM actuarial investigation 精算调查
>>-{AR0 actuarial principle 精算原则
`o+J/nc actuarial report 精算师报告
O'k<4'TC Actuarial Society of Hong Kong 香港精算学会
)u!}`UJ actuarial valuation 精算师估值
yq[CA`zVN actuary 精算师
9Kz} ad referendum agreement 暂定协议;有待覆核的协定
0#ePg6n ad valorem duty 从价税;按值征税
3=L5Y/ ad valorem duty system 从价税制
i2O$oHd ad valorem fee 从价费
x?R1/iHv ad valorem tariff 从价关税
2F1Bz< additional allowance 额外免税额
g fv?#mp additional amount for unexpired risk 未过期风险的额外款额
:NwFJc additional assessable profit 补加应评税利润
XHuHbriI additional assessment 补加评税
z*^vdi0 additional commitment 额外承担
viS7+E|O additional commitment vote 额外承担拨款
Y-DHW/Z~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$*0XWrE additional dependent parent allowance 供养父母额外免税额
rJd-e96 additional provision 额外拨款
F+Hmp\rM# additional stamp duty 附加印花税
%`dVX
EO additional tax 补加税罚款;补加税款
Y#-pK)EeU Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
W6*5e{ adjudged bankrupt 被裁定破产
kf",/?s2Z adjudicated bankrupt 裁定破产人
H8qAj adjudication fee 裁定费;评定印花税额手续费;评估契据费
3AuLRI adjudication of bankruptcy 裁定破产;宣告破产
L{6Vi&I84[ adjudication of insolvency 裁定无力偿还债务
$>l65)(E\ adjusted actual 经调整的实数;调整后的实数
<M3&\ adjusted current assets 经调整的流动资产;调整后的流动资产
Qo["K}Ty adjusted figure 经调整的数字;调整后的数额
pvqbk2BO adjusted liabilities 经调整的负债;调整后的负债
/Q9iO&Vu adjusted loss 经调整的亏损;调整后的亏损
@2A&eLwLH adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
ZoKX ao adjusted profit 经调整的利润;调整后的利润
lS`VJA6l. adjusted surplus 经调整的盈余额;调整后的盈余额
nfr..4,: adjusted value 经调整的价值;调整后的价值
R?,XSJ adjustment 调整;修订;理算〔保险〕
;&RHc#1F adjustment centre 调剂中心
/(ArA=# adjustment lag 调整过程的时间差距;调整时差
_H2%6t/V adjustment mechanism 调整机制
9[\$\l adjustment of loss 亏损调整
'F8:|g adjustment process 调整过程;调整程序
2I~a{:O adjustment range 调整幅度
DVyxe} administered exchange rate 受管制汇率
:"oUnBY% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
tj!~7lo administration expenses 行政费用
_
<pO<S administration fee 手续费;行政费
M*jn8OE administration in bankruptcy 破产管理
1QuR7p administration order 遗产管理令
v|r# administrator 管理人;遗产管理人
klC48l administrator of the estate 遗产管理人
+Xr87x; admission of debt 债项承认书
nR$Q~` admission of proof 接纳债权证明
5./(n7d_ advance 放贷款项;垫付款项;预支款项;预付款项
Nj4^G ~_ advance account 暂支帐目;预付款帐户
PHn3f;I advance compensation 预付补偿金
o{
\r1<D advance from shareholder 股东垫款
KA0_uty/T advance pending reimbursement 预支以待日后付还
uQg&A`4 advanced economy 先进经济体系
cLnvb!g'# advancement 预付;预付财产
h)C`w'L advances warrant 垫款令
OOX}S1lA advancing 贷出
wd~!j&`a adverse balance 逆差
w=75?3c7 F adverse exchange 逆汇
2SVJKX_V+ advertisement addressed to shareholders 在报章刊登的致股东通告
z2A1h!Me advice for collection 托收通知书
1:iT#~n advice of drawing 提款通知书;汇票通知书
?`D/#P advice of payment 付款通知
Y]t)k9|vv Advisory Committee [Securities and Futures Commission]
};;6706a 谘询委员会〔证券及期货事务监察委员会〕
7
S2QTRvH Advisory Committee on Diversification 经济多元化谘询委员会
+~\c1|f affidavit 誓章;遗产申报誓章
IOOAaa @( affidavit of no receipt 述明无收款的誓章
!tofO|E5 affiliate 联号;联营公司;附属公司
.Cf`D tK affiliated company 附属公司;联号;联营公司
nqyB,vv0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H#j Z'I affordability 负担能力
vwQ6= African Development Bank [AfDB] 非洲开发银行
q--;5"=S after-acquired property 事后取得的财产
>NN&j#;x~ after-hours dealing 市后交易
r$Ck:Q} after-tax profit 税后盈利;税后利润;税后溢利
<ekLL{/O' agency agreement 代理协议
d>NM4n[h8 agency expenses 代理机构的开支
@5\ns-% agency fee 代理费
|\~!oN Agency Law 《代理法》
U*6)/.J agent 代理人;承销人
-gKo@I agent of company 公司代理人
mC(q8%/; agent's fee 代理人费;经纪费
[8Zvs=1 aggregate 总计;总数;总体数字
f"G?#dW/1 aggregate amount 总款额;总额
Od:,r aggregate assets and liabilities 总体资产与负债
#\fxU:z~r aggregate at constant price 按固定价格计算的总体数字
P 6|\
^ aggregate demand 总需求
ENi@R\
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&ahZ_9Q aggregate limit 总限额
${F]N } aggregate of salaries tax 合计薪俸税
/!Ng"^.e aggregate performance 总体表现;总体业绩
%7~~*_G aggregate supply 总体供应
H#;-(`F aggregate surplus 总盈余
!*C9NX aggregate total 整体总额
<);Nc1 aggregate value 总值;合计价值
$R[ggH& aggregated basis 合计基准
AR-&c 3o aggregated net chargeable income 合计应课税入息实额
Xy(o0/7F9 aggregation 合并计算;合计;总和
u`vOKajpH$ aggregation of incomes of husband and wife 夫妇入息合并计算
7 a}qnk% aggregation of property 财产的总和
DVq5[ntG agio 差价;贴水
dLMKfh/4Q 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》
2,X~a;+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eD481r 《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》
L(2KC>GvA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%kJ_o*" 《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》
JW4~Qwx Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
MdOQEWJ$| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5L}qL?S`x| agreement for a settlement 授产协议
zLxO\R!d agreement for assignment 转让协议
CcHf1
_CI agreement for sale 售卖协议;买卖协议
sSMcF[]@2I agreement for sale and purchase 买卖协议
}QL 2#R agreement for the payment of interest 支付利息协议
8&"@6/)[ agreement for the repayment of money 还款协议
WU
-_Y^ agreement of reinsurance 再保险协议
75LIQ!G|= Agricultural Bank of China 中国农业银行
O:Fnxp5@ air passenger departure tax 飞机乘客离境税
?x(]U+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F#w=z/ airport tax 机场税
&O5W alcohol duty 酒精税
@sAT#[j alienation 让与;让渡;转让
crt
)}L8- alimony 生活费;赡养费
Sb&[V>!2^ All Ordinaries Index [AOI] 所有普通股指数
#;32(II all risks 全险;综合险
o7*z@R" All Sales Record for Stock Market 《股票市场成交报告》
zMkjdjb Allied Capital Resources Limited 新联财务有限公司
l25E!E-'b all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:!h1S`wS allocation letter 拨款信件
yqm^4)Dp allocation of fund 分配款项;预留款项
<I{)p;u1 allocation of profit 利润分配;溢利分配
s3*h=5bX= allocation warrant 拨款令
M@V.?;F}, allotment 分配;配股
x05yU allotment notice 股份配售通知;配股通知
H)),~<s allotment of shares 股份分配
%/o8-N|_[ allowable 可获宽免;免税的
4_E{ allowable business loss 可扣除的营业亏损
w7?&eF(w( allowable expenses 可扣税的支出
&ESE?{of) allowance 免税额;津贴;备抵;准备金
^f-?xXPx allowance for debts 债项的免税额
Q}N.DM@d3 allowance for depreciation by wear and tear 耗损折旧免税额
h98_6Dw(] allowance for funeral expenses 殡殓费的免税额
v^ a.
b allowance for inflation 为通货膨胀而预留的款项;通胀准备金
gm63dE> allowance for repairs and outgoings 修葺及支出方面的免税额
Q}a 1P8?S allowance to debtor 给债务人的津贴
tf?u ;n alteration of capital 资本更改
\)=X=yn2 alternate trustee 候补受托人
yk4Huq&2 amalgamation 合并
q#$4Kt; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3:f<cy
ambit of charges 征税范围;收费范围
3JiJ,<,7 amended valuation 经修订的估值
`43`*= American Commodities Exchange 美国商品交易所
8Q&hhmOnz American Express Bank Limited 美国运通银行
wr/Z)e =^3 American Stock Exchange 美国证券交易所
][|)qQ%V amortization 摊销
06 kjJ4 amount due from banks 存放银行同业的款项
`[<j5(T amount due from banks abroad 存放海外银行同业的款项
G] -$fz amount due from holding companies 控股公司欠款
ckXJ9> amount due from local banks 存放本港银行同业的款项
d3fF|Wp1 amount due to banks 银行同业的存款
S(^*DV amount due to banks abroad 海外银行同业的存款
]OE{qXr{ amount due to holding companies 控股公司存款
dcMWCK amount due to local banks 本港银行同业的存款
p4
#U:_ amount due to outport banks 外埠银行同业的存款
7.n/W|\ amount for note issue 发行纸币的款额
=rV*iLy amount of bond 担保契据的款额
5TqT`XTzm amount of consideration 代价款额
~N+bD amount of contribution 供款数额
E-NuCP%|c amount of indebtedness 负债款额
<n iq* amount of principal of the loan 贷款本金额
{%(_Z`vI amount of rates chargeable 应征差饷数额
T#.5F7$u amount of share capital 股本额
c]`}DH,TJ amount of sums assured 承保款额
Ds4n>V,o amount of variation 变动幅度
#:{Bd8PS amount of vote 拨款数额
OXy>Tlv amount payable 应付款额
36154*q amount receivable 应收款额
N#-P}\Q9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;?>xuC$ analysis 分析
x[+t ancillary risk 附属风险
#2thg{5 annual account 周年帐目;周年帐目报表;年度决算;年结
Vx5ioA]{ annual accounting date 年结日期
_cqBp7 annual allowance 每年免税额;年积金;年度津贴;年津
#{)=%5=c annual balance 年度余额
=}Np0UP annual disposable income 每年可动用收入
gdupG annual estimates 周年预算
/ vI sX3v annual fee 年费
lHBk&UN' annual general meeting 周年大会
PpPg ~ix* annual growth rate 年增率;每年增长率
opQ%!["N annual long-term supplement 长期个案每年补助金
HtUFl annual pensionable emolument 可供计算退休金的年薪
-hav/7g annual report 年报
Y_3{\g|x Annual Report on the Consumer Price Index 《消费物价指数年报》
uFDJRQJ< annual return 周年报表;周年申报表;每年报税表格
%oasIiO Annual Return Rules 《周年报表规则》
'u }|~u?m annual review of consumer prices 每年消费物价回顾
;iJ*.wVq annual roll-forward basis 逐年延展方式
5CZii=@ annual salary 年薪
M),i4a?2 annual statement 年度报表;年度决算表
wu5]S)?* 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
Pa%;[hbn annuitant 年金受益人
&?m|PK) I annuity 年金
9NTBdo%u annuity contract 年金合约
CO e"te annuity on human life 人寿年金
C%ibIcm y antecedent debt 先前的债项
zQJ9V\0 ante-dated cheque 倒填日期支票
fD3}s#M*G anticipated expenditure 预期开支
o}&TFhT anticipated net profit 预期纯利
gTE/g'3 anticipated revenue 预期收入
kB-%T66\ anti-inflation measure 反通货膨胀措施
[A?Dx-R;( anti-inflationary stance 反通货膨胀立场
1b:3'E.#w apparent deficit 表面赤字
$Q,Fr;
B apparent financial solvency 表面偿债能力
} 5~|h% apparent partner 表面合伙人
nUi
4!|r application for personal assessment 个人入息课税申请书
8X":,s! application of fund 资金应用
*NdSL application to release as liquidator and to destruct the books of accounts and documents
`y5?lS* 申请免除清盘人职务及毁灭帐簿与文件
Ca]+*Eb9z{ appointed actuary 委任精算师
E5D5 appointed auditor 委任核数师;委任审计师
vT)(#0>z appointed trustee 委任的受托人
R=g~od[N_ appointer 委任人
7iCH$} apportioned pro rata 按比例分摊
~Zbr7zVn apportionment 分配;分摊
~^((tT Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LAG*H apportionment formula 分摊方程式
L&O!"[++ apportionment of estate duty 遗产税的分摊
Az.(tJ X" appraisal 估价;评估
5z8CUDt
0 appreciable growth 可观增长
n?vw|'(} appreciable impact 显着影响
}eUeADbC appreciable increase 可观增长
\}SA{) appreciation 增值;升值
/t=R~BJu appreciation against other currencies 相对其他货币升值
)N`a4p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uK6`3lCD appreciation tax 增值税
xc[LbaBG appropriation 拨款;拨用;拨付
pPt7M'uL" appropriation account 拨款帐目
%n-:mSus Appropriation Bill 拨款法案
]-d:wEj appropriation-in-aid system 补助拨款办法
UR|UGldt_T approved assets 核准资产
~kUdHne( approved basket stock 认可一篮子证券
XXsN)2 approved budget 核准预算
*-~B{2b< approved charitable donation 认可慈善捐款
aIV(&7KT4 approved charitable institution 认可慈善机构
07WZ w1(; approved currency 核准货币;认可货币
H)&6I33` approved estimates 核准预算
x/*ndH approved estimates of expenditure 核准开支预算
4.)hC b approved overseas insurer 核准海外保险人
lhsd39NM approved overseas trust company 核准海外信托公司
InDISl] approved pooled investment fund 核准汇集投资基金
=Nn&$h l approved provident fund scheme 认可公积金计划
t(69gF\" approved provision 核准拨款
Fm(~Vt;%u approved redeemable share 核准可赎回股份
(R)\ approved regional stock 认可地区性证券
PZZTRgVc approved retirement scheme 认可退休金计划
c,%9Fh?( approved subordinated loan 核准附属贷款
mo1(dyjx arbitrage 套戥;套汇;套利
M`!\$D arbitrageur 套戥者;套汇者
x&qC~F*QR% arbitrary amount 临时款项
^R.kThG arrangement 措施;安排;协定
rYUhGmg` arrears 欠款
^:g8mt arrears of pay 欠付薪酬
tFLdBv!=:^ arrears of revenue 逾期未收税款;逾期未收的帐项
|_V i8Ly articles of association 组织章程;组织细则;组织章程细则
zlC|Sp af Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
j0b?dKd ascertainment of profit 确定利润
P$z8TDCH "Asia Clear" “亚洲结算系统”
6'6"Ogu%' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5~Vra@iab: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`p`)D6 Asian Development Fund [ADF] 亚洲发展基金
rW$ )f Asian dollar bond 亚洲美元债券
JBa( O-T Asian dollar market 亚洲美元市场
=KfV;.& Asian dollar rate 亚洲美元利率
19a/E1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xE(VyyR Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q{/>hvl asked price 沽盘;喊价;索价;卖方报价
T_ifDQX; assessable income 应评税入息
icW?a9 b& assessable loss 应评税亏损
kfER assessable profit 应评税利润
ld58R assessable value 应评税值
-QR&]U+ assessed profit 估定利润
=Q985)Y& assessed value 经评估价值
U
X)k;h assessment 评税;评定;估价;评税单
%_xRS assessment number 评税编号;估价编号
siveqz6h assessment of additional tax 补加税评税
90OSe{ assessment of performance 业绩评估;实绩评价
t,#9i#q# Assessor 评税主任
e(7F| G* asset price bubbles 资产价格泡沫
p%) 1(R8qM asset-backed securities 具资产保证的证券
AF5.)Y@. assets accretion 资产增值
\Z0-o&;w assets and liabilities 资产与负债
mY9^W2: assets betterment statement 资产递增表;资产改进表
t,$4J6 assets lending 实物放款;有抵押贷款
vt0XCUnK assets of the company passing on the death 死者去世时转移的公司资产
{KJ !rT assets pledged as security for liabilities 用作负债抵押的资产
6 R}]RuFQ assets portfolio 资产投资组合
JSXudz5c assets price 资产价格
3vx*gfr3 assets quality 资产质素
g.yr)
LHt0 assets realization 资产变现
K3jKOV8 assets refinancing arrangement 资产再集资安排
] h3~>8< assets securitization 资产证券化
Zcq'u
jU assets situated outside Hong Kong 在香港以外地方的资产
7PG&G5 assets stripping 削减资产;拆卖资产
J7:VRf|,?( assets value 资产值
l}-JtZ?[? assignee 承让人
p/jC}[$v assignment 转让;转让书;转让契
!yAlb#yu assignment of interest 权益转让
0ut/ ')[ assignment of letters patent and trade mark 专利证书及商标转让
;Awt: jF assignment of property 物业转让;物业转让书
5B3S]@% assignment right 转让权
3 @XkO assignor 转让人
XOsPKq associate 有联系的人;有关连人士;相联者;合伙人;联系人
1fBj21zG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
pv<$
o associate member 附属会员
2QwdDKMS_ associated body corporate 相联法人团体
O>]I!n`!!A associated company 相联公司;联属公司
ETk4I" associated corporation 相联法团
?+-uF} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nNNs3h(Ss 公认会计师公会〔英国〕
f7B)iI! Association of Futures Exchange Brokers 香港期货经纪协会
]A oRK=aH Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3!_X FV association of underwriters 承保人组织
aewVq@ngq! assumption of control 接管
0k"n;:KM8 assurance 担保;保险;转易;转易书
-#Xo^-& assurance of interest 权益的转易
'0QrM,B9 at 19XX price 按一九XX年价格计算
dg[&5D1Q at a discount 按赔价计算;按贴水价格计算;打折扣
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at a premium 按溢价计算;按升水价格计算
Q)eYJP=W at call 通知付款;按通知
'p3JYRT$ at constant market price 按固定市价计算
R5M/Ho 4 at constant price 按固定价格计算
D:`b61sWi_ at cost 按成本计算
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Ro 8 at current market price 按当时市价计算;按现时市价计算
?&ie;t<7 at current price 按当时价格计算;按现时价格计算
r;}%} /IX at factor cost 按要素成本计算;按生产要素成本计算
1<y(8C6 at money-of-the-day price 按付款当日价格计算
y[M<x5 at or better 按指定或较佳价位〔买卖指令〕
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`Or(>U at par 按面值计算;平价
?.1yNO*s at sight 见票即付
#-S%aeB at the close 按收市盘
ph*?y at the opening 按开市盘
JJ\|FZN attestation 见证;见证条款
cMxuG'{=. at-the-money option 平价期权
OwhMtYq attorney 受权人;受托代表人
TEQs\d attornment 新拥有人承认书
lYz{#UX} attributable profit 可归属利润
MrXmX[1- attributable share value 可归属股份价值
T,z7U2O Auckland Stock Exchange 奥克兰证券交易所
cXM4+pa=% auction 拍卖
mS)|i+5 auctioneer 拍卖商
^P30g2gv> audit 审计;核数
vv0A5p8H Audit Commission 审计署
o+{]&V->gN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S ]_iobWK 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〕
1/b5i8I2v audit review 帐目审查
)b^yAzL? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1F`1(MYt9 audited account 审计帐目;经审计的帐目
IM-O<T6r[N audited annual account 经审计的周年帐目
F@ Sw audited balance sheet 经审计的资产负债表
FbH
1yz auditor 核数师;核数主任;审计师
VK>ZH^- auditor's certificate 核数师证明书;审计师证明书
QD6<sw@]P auditor's report 核数师报告;审计师报告
~z;G$jd Aussie bond 澳元债券
Zb> UY8 austerity budget 紧缩预算
sw<GlF" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
R_?Q`+X Australia All Ordinaries Index 澳洲所有普通股票指数
]w7wwU^^*U Australian Dollar [AUD] 澳元
R@ksYC3 F Australian Options Market 澳大利亚期权市场
l/WQqT Australian Securities Commission 澳洲证券事务监察委员会
u7Z-kZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3zC<k2B Australian Stock Exchange 澳大利亚证券交易所
p'SclH[ Austrian Schilling [ATS] 奥地利先令
~kHWh8\b: authentication 认证;鉴证
90Rz#qrI* authority to purchase 委托购买证;委购书
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