A:
Oo .Qz
A share A股;甲类股份
9(.9l\h abatement of tax 减税;减扣免税额
{4q:4i ABN AMRO Bank N.V. 荷兰银行
?7ZlX?D[ above-the-line expenditure 线上项目支出;经常预算支出
Y-{BY5E. above-the-line receipt 线上项目收入;经常预算收入
Czxrn2p/ ABSA Asia Limited 南非联合亚洲有限公司
cY]Y8T) absolute change 绝对数值变更
<~*Ol+/ absolute expenditure 实际开支
j7+t@DqQ absolute guideline figure 绝对准则数字
!QspmCo+ absolute interest 绝对权益
dkp[?f)x absolute order of discharge 绝对破产解除令
-{%''(G absolute profit margin 绝对利润幅度
sB/s17ar absolute value 实值;绝对值
p>O< "X@ absolutely vested interest 绝对既得权益
nv{4
U}&P absorbed cost 已吸收成本;已分摊成本
k|C8sSH absorption 吸收;分摊;合并
?zu{&aOX| absorption rate 吸收率;摊配率;分摊率
28yxX431S ACB Finance Limited 亚洲商业财务有限公司
AAY UXY! acceptable form of reciprocity 合理的互惠条件
{\zr_v`g acceptable rate 适当利率;适当汇率
9iNns;^`q acceptance agreement 承兑协议
F
;&e5G acceptance for honour 参加承兑
u.FDe2|[) acceptor 承兑人;接受人;受票人
3:#rFb acceptor for honour 参加承兑人
r2'rfpQ accident insurance 意外保险
n"Vd"}sU. Accident Insurance Association of Hong Kong 香港意外保险公会
T$;XJx accident insurance scheme 意外保险计划
p00AcUTq accident year basis 意外年度基准
IW_D$pq accommodation 通融;贷款
4,DsB' accommodation bill 通融票据;空头票据
N+75wtLy& accommodation party 汇票代发人
&/?jMyD@ account balance 帐户余额;帐户结余
h'KtG<+ account book 帐簿
.U%"oD account collected in advance 预收款项
rv%[?Ml account current book 往来帐簿
}O account of after-acquired property 事后取得的财产报告
l$ 9, account of defaulter 拖欠帐目
jsQ$.)nO account payable 应付帐款
(*BW/.Fq account payee only [A/C payee only] 只可转帐;存入收款人帐户
.x8$PXjPG account receivable 应收帐款
W10fjMC}^ account receivable report 应收帐款报表
/D+$|kmW] account statement 结单;帐单;会计财务报表
fC|u account title 帐户名称;会计科目
~Xw?>& accountant's report 会计师报告
Q>ytO'v1 Accountant's Report Rules 会计师报告规则
$'*BS accounting and auditing procedure 会计与审计程序;会计与核数程序
r ngw6?`n- Accounting Arrangements 《会计安排》
nWu4HFi accounting basis 会计基础
W9'jzP accounting by Official Receiver 破产管理署署长呈交的帐目
uJ[Vv4N%9 Accounting Circular 《会计通告》
xrnH=>.;m accounting class 会计类别
Y1\vt+`O accounting date 记帐日期;会计结算日期
0&@pX~h: accounting for money 款项核算
c<e\JJY5? Accounting Officer 会计主任
$twF93u$ accounting period 会计报告期;会计期
I!D*( > accounting policy 会计政策;会计方针
v{Vesf accounting practice 会计惯例
3fTI&2: accounting principle 会计准则
$(=1A>40 accounting record 会计记录
]H2aYi$ accounting report 会计报告
$t}1|q| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,[L$ Accounting Society of China 中国会计学会
1}*; accounting statement 会计报表
jRAL(r| accounting system 会计制度;会计系统
p>S/6 [X accounting transaction 会计事项;帐务交易
"|SE#k accounting treatment 会计处理
+r_[Tj|Er accounting year 会计年度
,+.#
eg accretion 增值;添加
J}CK|} accrual 应计项目;应累算数目
ppKCY4 accrual basis 应计制;权责发生制
1+($"$ZC&B accrual basis accounting 应计制会计;权责发生制会计
Beg5[4@ accrue 应累算;应计
*rT(dp!Y accrued benefit 应累算利益
)xy6R]_b accrued charges 应计费用
|vzWSm accrued cumulative preference share dividend 应累算的累积优先股股息
pN_!|+$ accrued expenses 应累算费用
[CX?Tt accrued interest payable 应付利息;应计未付利息
&
jvG]>CS' accrued interest receivable 应收利息;应计未收利息
Sw'?$j^3 accrued right 累算权益
'bPo 5V| accruing profit 应累算的利润
RC%r7K f accumulated fiscal reserve 累积财政储备
U$uO%:4% accumulated profit 累积利润;滚存溢利
d?Cl04 accumulated reserve 累积储备
d
4R+gIA accumulation of surplus income 累积收益盈余
e~?]F0/ acquired assets 既得资产
J7o?h9 acquisition 收购;购置;取得
Xs@ ^D, acquisition cost 购置成本
5V!XD9P' acquisition expenses 购置费用
12dW:#[ acquisition of 100% interest 收购全部股权
k5(yf~!c acquisition of control 取得控制权
n^#LB*q acquisition of fixed assets 购置固定资产
&S]v+wF acquisition of shell “买壳”
~7'.{VrU acquisition price 收购价
i{qU RP}. act of God 天灾
!3# }ZC2 acting partner 执事合伙人
puF
Z~WZ active market 买卖活跃的市场;交投畅旺的市场;旺市
]{^vs'as\ active partner 积极参与的合伙人
\l5:A]J active trading 交投活跃
d.oFlT actual circulation 实际流通
^iS:mt actual cost 实际成本
vW3Zu B actual expenditure 实际开支;实际支出
}4%)m actual income 实际入息;实际收入;实际收益
\}NWR{= actual market 现货市场
I=a$1%BzEX actual price 现货价;实际价格
}*
JMc+!9@ actual profit 实际利润
kH-b! actual quotation 实盘;实际价位;实际报价
0u2uYiE-l actual year basis 按实际年度计算
yVzg<%CR^ actuals 实货
:G/]rDtd actuarial investigation 精算调查
7g+ ] actuarial principle 精算原则
#SNI
dc>9\ actuarial report 精算师报告
vyGLn Actuarial Society of Hong Kong 香港精算学会
,5*xE\9G actuarial valuation 精算师估值
uiA:(2AQ actuary 精算师
5T#D5Z<m ad referendum agreement 暂定协议;有待覆核的协定
RQNi&zX/ ad valorem duty 从价税;按值征税
4LJ}>e ad valorem duty system 从价税制
Q}]kw}b ad valorem fee 从价费
][#*h`I ad valorem tariff 从价关税
m]q!y3 additional allowance 额外免税额
JZxF)]^ additional amount for unexpired risk 未过期风险的额外款额
d2yHfl]3 additional assessable profit 补加应评税利润
F*:NKT d additional assessment 补加评税
I.1l additional commitment 额外承担
5zna?(#} additional commitment vote 额外承担拨款
)m;qv'=! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ABmDSV5i additional dependent parent allowance 供养父母额外免税额
Uy|=A7Ad
c additional provision 额外拨款
WPKTX,k additional stamp duty 附加印花税
@6'E8NFl additional tax 补加税罚款;补加税款
#2ASzCe Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
'$-,;vnP0 adjudged bankrupt 被裁定破产
pY#EXZ# adjudicated bankrupt 裁定破产人
;XQ lj?: adjudication fee 裁定费;评定印花税额手续费;评估契据费
X>8?p'* adjudication of bankruptcy 裁定破产;宣告破产
Q9tE^d+% adjudication of insolvency 裁定无力偿还债务
qFbUM; adjusted actual 经调整的实数;调整后的实数
)0MshgM adjusted current assets 经调整的流动资产;调整后的流动资产
})vr*[ adjusted figure 经调整的数字;调整后的数额
E?U]w0g adjusted liabilities 经调整的负债;调整后的负债
u(WQWsN adjusted loss 经调整的亏损;调整后的亏损
>ImM~SR) 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
1t=X: ]0j adjusted profit 经调整的利润;调整后的利润
dU^<7 K:S adjusted surplus 经调整的盈余额;调整后的盈余额
ATp 6- adjusted value 经调整的价值;调整后的价值
1?#9Kj{ql adjustment 调整;修订;理算〔保险〕
-8 =u{n adjustment centre 调剂中心
q'@Ei4 adjustment lag 调整过程的时间差距;调整时差
eE`1;13; adjustment mechanism 调整机制
$:
m87cR~ adjustment of loss 亏损调整
y$V)^-U>fw adjustment process 调整过程;调整程序
/Py>HzRE: adjustment range 调整幅度
'?3z6% administered exchange rate 受管制汇率
>=:T
ZU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QF/u^|f administration expenses 行政费用
f,inQ2f}d administration fee 手续费;行政费
'oQP:*Btl3 administration in bankruptcy 破产管理
M8j(1&(: administration order 遗产管理令
z T T administrator 管理人;遗产管理人
AeCG2!8^0 administrator of the estate 遗产管理人
B00wcYM<1r admission of debt 债项承认书
^|i\d\ admission of proof 接纳债权证明
0W%}z}/N advance 放贷款项;垫付款项;预支款项;预付款项
`R52{B#&/ advance account 暂支帐目;预付款帐户
7 P^{*! advance compensation 预付补偿金
mKQST ]5 advance from shareholder 股东垫款
*u;">H*BW advance pending reimbursement 预支以待日后付还
:_,]?n advanced economy 先进经济体系
aX'g9E advancement 预付;预付财产
ww t()
advances warrant 垫款令
^H6d;n advancing 贷出
#Y>%Dr& adverse balance 逆差
VSpt&19 adverse exchange 逆汇
wW! r}I# advertisement addressed to shareholders 在报章刊登的致股东通告
X+E\]X2 advice for collection 托收通知书
Dke($Jr{ advice of drawing 提款通知书;汇票通知书
V0
+k3H advice of payment 付款通知
6aZt4Lw2\ Advisory Committee [Securities and Futures Commission]
yki51rOI* 谘询委员会〔证券及期货事务监察委员会〕
3_*Xk.
.d Advisory Committee on Diversification 经济多元化谘询委员会
Etc?; Z[F# affidavit 誓章;遗产申报誓章
%i
-X@.P affidavit of no receipt 述明无收款的誓章
^ lc}FN affiliate 联号;联营公司;附属公司
:`u&TXsu affiliated company 附属公司;联号;联营公司
M:UB>-`bW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UtBlP+bE?y affordability 负担能力
lH@E % African Development Bank [AfDB] 非洲开发银行
iVi3 :7* after-acquired property 事后取得的财产
kbp(
a+5 after-hours dealing 市后交易
={E!8" after-tax profit 税后盈利;税后利润;税后溢利
y(3c{y@~X agency agreement 代理协议
Ma=6kX] agency expenses 代理机构的开支
}vUlTH agency fee 代理费
M?~<w)L} Agency Law 《代理法》
`KJYm|@ i agent 代理人;承销人
{[t"O u agent of company 公司代理人
Z~phOv agent's fee 代理人费;经纪费
FO(0D?PCR aggregate 总计;总数;总体数字
%6IlE.*, aggregate amount 总款额;总额
7l#2,d4 aggregate assets and liabilities 总体资产与负债
&QOWW} aggregate at constant price 按固定价格计算的总体数字
DR yESi aggregate demand 总需求
PVD ~W)0m* aggregate gross position 总持仓量
/q"d`!h)w aggregate limit 总限额
sE%<"h\_0 aggregate of salaries tax 合计薪俸税
L740s[,`o# aggregate performance 总体表现;总体业绩
60aKT:KLC_ aggregate supply 总体供应
Q
f+p0E; aggregate surplus 总盈余
}EedHS aggregate total 整体总额
lO2T/1iMTW aggregate value 总值;合计价值
[71#@^ye aggregated basis 合计基准
<{NYD. aggregated net chargeable income 合计应课税入息实额
h-b5 aggregation 合并计算;合计;总和
29iIG
'N aggregation of incomes of husband and wife 夫妇入息合并计算
gF,[u aggregation of property 财产的总和
{NY~JFM agio 差价;贴水
yXTK(<' 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》
-q&7J'
N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"0H56#eW 《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》
I)XOAf$6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;]&~D
+XH 《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》
2l)9Lz=;L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7edPH3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G_^iR- agreement for a settlement 授产协议
^YG7dd_ agreement for assignment 转让协议
)zW%\s*' agreement for sale 售卖协议;买卖协议
n-hvh-ZO agreement for sale and purchase 买卖协议
]/o12pI agreement for the payment of interest 支付利息协议
Jny)uo8 agreement for the repayment of money 还款协议
Zc%foK{ agreement of reinsurance 再保险协议
P!FEh'. Agricultural Bank of China 中国农业银行
RrO0uadmn air passenger departure tax 飞机乘客离境税
Q$3\ /mz Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7 7xq/c[) airport tax 机场税
i[2bmd!H alcohol duty 酒精税
s^g.42?u alienation 让与;让渡;转让
(zs4#ja2, alimony 生活费;赡养费
p2Dh3)& All Ordinaries Index [AOI] 所有普通股指数
pM&]&Nk all risks 全险;综合险
t/d' ,Khg All Sales Record for Stock Market 《股票市场成交报告》
|k`f/* Allied Capital Resources Limited 新联财务有限公司
Z&dr0w8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\o:ELa HY allocation letter 拨款信件
$"sq4@N allocation of fund 分配款项;预留款项
g=FDm* allocation of profit 利润分配;溢利分配
crJ7pe9 allocation warrant 拨款令
f2O*8^^Y{Q allotment 分配;配股
zNV!@Yr allotment notice 股份配售通知;配股通知
z/Ns5 allotment of shares 股份分配
-t@y\vZF, allowable 可获宽免;免税的
b W=.K>| allowable business loss 可扣除的营业亏损
80?6I%UB< allowable expenses 可扣税的支出
fO^e+Mz allowance 免税额;津贴;备抵;准备金
r=~WMDCz@ allowance for debts 债项的免税额
4{;8:ax&w allowance for depreciation by wear and tear 耗损折旧免税额
([,vX"4 allowance for funeral expenses 殡殓费的免税额
{Ax)[<i allowance for inflation 为通货膨胀而预留的款项;通胀准备金
K\IYx|Hm a allowance for repairs and outgoings 修葺及支出方面的免税额
SZ5O89 allowance to debtor 给债务人的津贴
aNE9LAms alteration of capital 资本更改
AV:Xg4UJv alternate trustee 候补受托人
%@}o'=[ amalgamation 合并
\~@[QGKN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*xE"8pN/ ambit of charges 征税范围;收费范围
.3lGX`d{ amended valuation 经修订的估值
Mw"xm9(Q American Commodities Exchange 美国商品交易所
V#'26@@ American Express Bank Limited 美国运通银行
e2AN[Ar American Stock Exchange 美国证券交易所
I 1 b amortization 摊销
$J QWfGwR amount due from banks 存放银行同业的款项
,4^9cFVo amount due from banks abroad 存放海外银行同业的款项
Iv$:`7|crX amount due from holding companies 控股公司欠款
q&XCX$N amount due from local banks 存放本港银行同业的款项
4M @oj amount due to banks 银行同业的存款
;wij}y-6 amount due to banks abroad 海外银行同业的存款
J [ YtA amount due to holding companies 控股公司存款
|SGgy|/a# amount due to local banks 本港银行同业的存款
nu&_gF,{ amount due to outport banks 外埠银行同业的存款
_0'm4?" amount for note issue 发行纸币的款额
b8J@K" amount of bond 担保契据的款额
uY^v"cw/F amount of consideration 代价款额
_:35d1[ amount of contribution 供款数额
g.64Id amount of indebtedness 负债款额
1. #
|QX amount of principal of the loan 贷款本金额
"?apgx 6 amount of rates chargeable 应征差饷数额
]\CU9J|H8 amount of share capital 股本额
T4OguP= amount of sums assured 承保款额
tg.|$n amount of variation 变动幅度
([:]T$0 # amount of vote 拨款数额
t"<s} ~ amount payable 应付款额
/> ^@
O amount receivable 应收款额
Yim{U:F Amsterdam Stock Exchange 阿姆斯特丹证券交易所
J=I:T2bV&s analysis 分析
ic%?uWN ancillary risk 附属风险
hi!L\yi annual account 周年帐目;周年帐目报表;年度决算;年结
Y,k(#=wg annual accounting date 年结日期
-Y*VgoK% annual allowance 每年免税额;年积金;年度津贴;年津
^"3\iA: annual balance 年度余额
.z=U= _e annual disposable income 每年可动用收入
2R^O,Vu*W annual estimates 周年预算
s%eyW _ annual fee 年费
0B=[80K;8 annual general meeting 周年大会
w3^NL(> annual growth rate 年增率;每年增长率
9YR]+* annual long-term supplement 长期个案每年补助金
=%!e(N'p annual pensionable emolument 可供计算退休金的年薪
ePf+[pV3 annual report 年报
S8
:"<B) Annual Report on the Consumer Price Index 《消费物价指数年报》
&J8Z@^ annual return 周年报表;周年申报表;每年报税表格
hf;S]8|F Annual Return Rules 《周年报表规则》
V,V*30K5 annual review of consumer prices 每年消费物价回顾
a%Uw;6|{ annual roll-forward basis 逐年延展方式
41u*w2j annual salary 年薪
!CVuw annual statement 年度报表;年度决算表
<0CzB"Ap 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
HbcOTd)=5 annuitant 年金受益人
fJaubDxa annuity 年金
/:bKqAz;M annuity contract 年金合约
e# t3u_ annuity on human life 人寿年金
\[:PykS antecedent debt 先前的债项
M70c{s`w5 ante-dated cheque 倒填日期支票
94\t1fE anticipated expenditure 预期开支
_`H.h6h anticipated net profit 预期纯利
K&*iw` anticipated revenue 预期收入
z9[[C^C anti-inflation measure 反通货膨胀措施
[+;qWfs B anti-inflationary stance 反通货膨胀立场
{@?G 9UypA apparent deficit 表面赤字
Ck: 9gn apparent financial solvency 表面偿债能力
X*i/A<Y`= apparent partner 表面合伙人
/ /'Tck application for personal assessment 个人入息课税申请书
:z]}ZZ application of fund 资金应用
{jjSJIV1 application to release as liquidator and to destruct the books of accounts and documents
MhNFW'_ 申请免除清盘人职务及毁灭帐簿与文件
j`O7=- appointed actuary 委任精算师
}.p<wCPy6 appointed auditor 委任核数师;委任审计师
+ :V rip appointed trustee 委任的受托人
>1A*MP4 appointer 委任人
OA[&Za#w apportioned pro rata 按比例分摊
z"lqrSJ:
apportionment 分配;分摊
/RGNAHtIi Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@}WNKS&m apportionment formula 分摊方程式
r!7 Y'| apportionment of estate duty 遗产税的分摊
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{B#L appraisal 估价;评估
['z!{Ez appreciable growth 可观增长
n|Pr/ddL appreciable impact 显着影响
-T7%dLHY appreciable increase 可观增长
b/t appreciation 增值;升值
} ^i b appreciation against other currencies 相对其他货币升值
-_NC%iN#C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=VNSiK>F appreciation tax 增值税
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U appropriation 拨款;拨用;拨付
Ir5WN_EaS appropriation account 拨款帐目
%JtbRs(~q Appropriation Bill 拨款法案
1"}cdq. appropriation-in-aid system 补助拨款办法
Z?oG*G: approved assets 核准资产
9}5K6aQ approved basket stock 认可一篮子证券
CswE approved budget 核准预算
in<}fAro6 approved charitable donation 认可慈善捐款
R[LsE^ approved charitable institution 认可慈善机构
)t:7_M3 approved currency 核准货币;认可货币
sc W'AJJq approved estimates 核准预算
Bd@'e7{ approved estimates of expenditure 核准开支预算
3J{vt"dS approved overseas insurer 核准海外保险人
w5*Z! approved overseas trust company 核准海外信托公司
Jic}+X*0 approved pooled investment fund 核准汇集投资基金
q_ %cbAcD approved provident fund scheme 认可公积金计划
9AHSs,.t approved provision 核准拨款
- hzjV| approved redeemable share 核准可赎回股份
+Ng0WS_0 approved regional stock 认可地区性证券
6 {}JbRNf approved retirement scheme 认可退休金计划
MxOD8TDF4 approved subordinated loan 核准附属贷款
2| B[tt1Z arbitrage 套戥;套汇;套利
>E:<E'L arbitrageur 套戥者;套汇者
eWvo,4 arbitrary amount 临时款项
MAqLIf<G arrangement 措施;安排;协定
QV qK arrears 欠款
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arrears of pay 欠付薪酬
aQ#qRkI arrears of revenue 逾期未收税款;逾期未收的帐项
S:q$?$ articles of association 组织章程;组织细则;组织章程细则
[3N[i(Wlk Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
/RT%0! ascertainment of profit 确定利润
>xu[q\:" "Asia Clear" “亚洲结算系统”
fr[3:2g-_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r[_4Lo@G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\'Z<P,8~ Asian Development Fund [ADF] 亚洲发展基金
)zq.4 Asian dollar bond 亚洲美元债券
y{d^?(- Asian dollar market 亚洲美元市场
~>5#5!}@* Asian dollar rate 亚洲美元利率
at|g%$% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
15{Y9! asked price 沽盘;喊价;索价;卖方报价
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M-0t assessable income 应评税入息
}CDk9Xk assessable loss 应评税亏损
4 o(bxs" assessable profit 应评税利润
Q7gY3flg assessable value 应评税值
9!U@"~yB assessed profit 估定利润
-?6MU~"GK assessed value 经评估价值
PXzT6) assessment 评税;评定;估价;评税单
!:CJPM6j3 assessment number 评税编号;估价编号
jN0k9O> assessment of additional tax 补加税评税
w,1Ii }d9 assessment of performance 业绩评估;实绩评价
}P9Ap3? Assessor 评税主任
1mH%H*# asset price bubbles 资产价格泡沫
R}:KE&tq asset-backed securities 具资产保证的证券
!}KqB8; assets accretion 资产增值
)US:.7A[. assets and liabilities 资产与负债
2+o|A assets betterment statement 资产递增表;资产改进表
FP^{=0 assets lending 实物放款;有抵押贷款
R?66b{O assets of the company passing on the death 死者去世时转移的公司资产
DJ@|QQ assets pledged as security for liabilities 用作负债抵押的资产
wmU0E/{9] assets portfolio 资产投资组合
xSK~s assets price 资产价格
}fR,5|~X assets quality 资产质素
nZy X_J,Vd assets realization 资产变现
sC"}8+[)S3 assets refinancing arrangement 资产再集资安排
%XTcP2pRJ assets securitization 资产证券化
2Y!S_Hw8 assets situated outside Hong Kong 在香港以外地方的资产
?!VIS>C( assets stripping 削减资产;拆卖资产
v$wBxCY assets value 资产值
q<#>HjC assignee 承让人
vuQ%dDxI assignment 转让;转让书;转让契
-e u]:4 assignment of interest 权益转让
\5)h tL1F assignment of letters patent and trade mark 专利证书及商标转让
:_kAl? eJ assignment of property 物业转让;物业转让书
J;$N{"M assignment right 转让权
Q@@v1G\ assignor 转让人
_7T@5\b:; associate 有联系的人;有关连人士;相联者;合伙人;联系人
<?Wti_ /M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q2rUbU_A( associate member 附属会员
x]|+\1 associated body corporate 相联法人团体
m~hoE8C$ associated company 相联公司;联属公司
s;flzp8 associated corporation 相联法团
6\jf|:h Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sj?3M@l95W 公认会计师公会〔英国〕
AJ^#eY5 Association of Futures Exchange Brokers 香港期货经纪协会
{yA$V0`N{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Q&'}BeUbm association of underwriters 承保人组织
JRMM? y assumption of control 接管
Wu6<\^A assurance 担保;保险;转易;转易书
A'&n5)tb assurance of interest 权益的转易
Mwp$ at 19XX price 按一九XX年价格计算
4*.K'(S5fx at a discount 按赔价计算;按贴水价格计算;打折扣
X^9d/}uTa at a premium 按溢价计算;按升水价格计算
fq[;%cr4 at call 通知付款;按通知
+>~?m*$ at constant market price 按固定市价计算
Ez~'^s@ at constant price 按固定价格计算
\dQx+f&t at cost 按成本计算
U$dh1; at current market price 按当时市价计算;按现时市价计算
h].~# * at current price 按当时价格计算;按现时价格计算
COzyG.R. at factor cost 按要素成本计算;按生产要素成本计算
`(6r3f~XJ at money-of-the-day price 按付款当日价格计算
G rmzkNlN at or better 按指定或较佳价位〔买卖指令〕
kql0J|P? at par 按面值计算;平价
YXurYwV at sight 见票即付
E m
6Qe at the close 按收市盘
"1`Oh<={b at the opening 按开市盘
r|e-<t4.9L attestation 见证;见证条款
D]a <4a18 at-the-money option 平价期权
!\8 ;d8 attorney 受权人;受托代表人
VQ5nq'{v attornment 新拥有人承认书
D?yG+%&9 attributable profit 可归属利润
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iUej attributable share value 可归属股份价值
&N~ZI*^ Auckland Stock Exchange 奥克兰证券交易所
C;QAT auction 拍卖
jn >d*9u auctioneer 拍卖商
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|SK`U audit 审计;核数
BBG3OAyg_ Audit Commission 审计署
Io4(f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@yXfBML?] 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
~=<}\a~ audit review 帐目审查
rNjn~c Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ZQ^r`W9_+ audited account 审计帐目;经审计的帐目
C98]9 audited annual account 经审计的周年帐目
(/-hu[: audited balance sheet 经审计的资产负债表
ae"]\a\&1o auditor 核数师;核数主任;审计师
Ghl'nqPlm auditor's certificate 核数师证明书;审计师证明书
g.c8FP+ auditor's report 核数师报告;审计师报告
:l7U>~ o Aussie bond 澳元债券
I1oje0$ austerity budget 紧缩预算
#_Z$2L"U Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?m$a6'2-,J Australia All Ordinaries Index 澳洲所有普通股票指数
Uj+j}C Australian Dollar [AUD] 澳元
a22Mufl Australian Options Market 澳大利亚期权市场
P&m\1W( Australian Securities Commission 澳洲证券事务监察委员会
kg@>;(V& Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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