A:
Hkzx(yTi A share A股;甲类股份
_MxKfah' abatement of tax 减税;减扣免税额
R?5v//[ ABN AMRO Bank N.V. 荷兰银行
`/RcE.5n\@ above-the-line expenditure 线上项目支出;经常预算支出
F~;UD<<"H above-the-line receipt 线上项目收入;经常预算收入
":W$$w< ABSA Asia Limited 南非联合亚洲有限公司
x.kIzI5 absolute change 绝对数值变更
PQvpJFpb~h absolute expenditure 实际开支
SbK6o:[ absolute guideline figure 绝对准则数字
JxmFUheLt absolute interest 绝对权益
"(+p1
absolute order of discharge 绝对破产解除令
IrMxdF~c absolute profit margin 绝对利润幅度
D*}_L
absolute value 实值;绝对值
mTgsvC absolutely vested interest 绝对既得权益
05s{Z.aK absorbed cost 已吸收成本;已分摊成本
w itx_r absorption 吸收;分摊;合并
Lpv,6#m`) absorption rate 吸收率;摊配率;分摊率
^t}8E2mq ACB Finance Limited 亚洲商业财务有限公司
S'}pUGDO acceptable form of reciprocity 合理的互惠条件
RH~I/4e acceptable rate 适当利率;适当汇率
y#v<V1b] acceptance agreement 承兑协议
t~_bquGk acceptance for honour 参加承兑
h[i@c`3/2 acceptor 承兑人;接受人;受票人
12LGWhDp acceptor for honour 参加承兑人
OOZxs?pR accident insurance 意外保险
s_#6^_ Accident Insurance Association of Hong Kong 香港意外保险公会
,~*pPhQ8m accident insurance scheme 意外保险计划
0dCg/wJx accident year basis 意外年度基准
p-f"4vH accommodation 通融;贷款
*o6hDhg accommodation bill 通融票据;空头票据
`EWQ>m+ accommodation party 汇票代发人
BFvRU5&Sz account balance 帐户余额;帐户结余
%_.
fEFy07 account book 帐簿
@FaK/lKK account collected in advance 预收款项
s6(bTO. account current book 往来帐簿
`G "&IQ8. account of after-acquired property 事后取得的财产报告
AQjf\i account of defaulter 拖欠帐目
wu~ ?P ` account payable 应付帐款
_"h1#E account payee only [A/C payee only] 只可转帐;存入收款人帐户
ICD;a account receivable 应收帐款
$SfYO!n7Q account receivable report 应收帐款报表
/pQUu(~h_ account statement 结单;帐单;会计财务报表
uWjEyxPv{ account title 帐户名称;会计科目
XOT|: accountant's report 会计师报告
t{Wu5<F: Accountant's Report Rules 会计师报告规则
)NmYgd~% accounting and auditing procedure 会计与审计程序;会计与核数程序
K;lxPM] Accounting Arrangements 《会计安排》
f^|r*@o accounting basis 会计基础
$0&<Jx accounting by Official Receiver 破产管理署署长呈交的帐目
xz3|m
_) Accounting Circular 《会计通告》
H: ]'r5sw accounting class 会计类别
iyTKy+3A accounting date 记帐日期;会计结算日期
'cPE7uNT accounting for money 款项核算
@M!nAQ8hY Accounting Officer 会计主任
@&f~#Xe accounting period 会计报告期;会计期
ukc<yc].+? accounting policy 会计政策;会计方针
Jxsch\ accounting practice 会计惯例
|Ng}ZLBM accounting principle 会计准则
89P'WFOFK accounting record 会计记录
kzmw1*J accounting report 会计报告
tJII-\3" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J0FJ@@ Accounting Society of China 中国会计学会
L XHDX accounting statement 会计报表
:!L>_ f accounting system 会计制度;会计系统
7bY N accounting transaction 会计事项;帐务交易
ZmAo9>'Kg accounting treatment 会计处理
@ n^2UJ accounting year 会计年度
q{uv?{I accretion 增值;添加
!`0
El',gY accrual 应计项目;应累算数目
9w.ZXd
accrual basis 应计制;权责发生制
Q?V'3ZZF! accrual basis accounting 应计制会计;权责发生制会计
tqXCj}mR accrue 应累算;应计
l#& \,T accrued benefit 应累算利益
|-`-zo4z accrued charges 应计费用
E_-g<Cw accrued cumulative preference share dividend 应累算的累积优先股股息
#k|f%!-Vo accrued expenses 应累算费用
irF+(&q]jh accrued interest payable 应付利息;应计未付利息
FZ5
Ad&".@ accrued interest receivable 应收利息;应计未收利息
Jvr`9<` accrued right 累算权益
En{<
OMg accruing profit 应累算的利润
5
51p*
B2 accumulated fiscal reserve 累积财政储备
ImsyyeY] accumulated profit 累积利润;滚存溢利
ypWhH accumulated reserve 累积储备
wxE'h~+ accumulation of surplus income 累积收益盈余
NX8.
\Pf# acquired assets 既得资产
_18Aek acquisition 收购;购置;取得
A7R [~ acquisition cost 购置成本
{sF;R.P&r acquisition expenses 购置费用
ODKHI\U
acquisition of 100% interest 收购全部股权
p9[gG\ acquisition of control 取得控制权
!@[@&. acquisition of fixed assets 购置固定资产
e'2w-^7 acquisition of shell “买壳”
*T2kxN,Ik acquisition price 收购价
09J,!NN act of God 天灾
t/J|<Ooj? acting partner 执事合伙人
O{Y*a )" active market 买卖活跃的市场;交投畅旺的市场;旺市
o#hFK'&~ active partner 积极参与的合伙人
j>A=Wa7 active trading 交投活跃
|Ge!;v actual circulation 实际流通
@me ( pnD actual cost 实际成本
B8>3GZi actual expenditure 实际开支;实际支出
bKQ_{cR actual income 实际入息;实际收入;实际收益
BHpj_LB-P actual market 现货市场
7_`_iymR actual price 现货价;实际价格
>6gduD!6I actual profit 实际利润
V-ONC actual quotation 实盘;实际价位;实际报价
;^ff35EE8 actual year basis 按实际年度计算
$GQ{Ai:VwF actuals 实货
/>O.U? actuarial investigation 精算调查
o3Z<tI8-V actuarial principle 精算原则
AQD`cG actuarial report 精算师报告
%afz{a5 Actuarial Society of Hong Kong 香港精算学会
)j}v3@EM5 actuarial valuation 精算师估值
-IS$1 actuary 精算师
ZM_-g4[H ad referendum agreement 暂定协议;有待覆核的协定
FDTC?Ii O ad valorem duty 从价税;按值征税
$k^&
X
` ad valorem duty system 从价税制
?OC&=} ad valorem fee 从价费
d RHw]!. ad valorem tariff 从价关税
mw*KLMo42 additional allowance 额外免税额
8gW$\ additional amount for unexpired risk 未过期风险的额外款额
JfzfxfM additional assessable profit 补加应评税利润
$KPf[JvQ additional assessment 补加评税
+r$VrNVs additional commitment 额外承担
/2Bf6 additional commitment vote 额外承担拨款
22R
, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>'v{o{k|C additional dependent parent allowance 供养父母额外免税额
Rts.jm>[ additional provision 额外拨款
p~z\&&0U0 additional stamp duty 附加印花税
B~`:?f9ny5 additional tax 补加税罚款;补加税款
-#
/'^O+% Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
: 2A\X' @ adjudged bankrupt 被裁定破产
~vKDB$2 adjudicated bankrupt 裁定破产人
m6o o-muAr adjudication fee 裁定费;评定印花税额手续费;评估契据费
;-VXp80J adjudication of bankruptcy 裁定破产;宣告破产
xG|lmYt76 adjudication of insolvency 裁定无力偿还债务
gW^0A)5 adjusted actual 经调整的实数;调整后的实数
OySn[4`(i adjusted current assets 经调整的流动资产;调整后的流动资产
e?<$H\ adjusted figure 经调整的数字;调整后的数额
&XB1=b5 adjusted liabilities 经调整的负债;调整后的负债
OQ+kOE& adjusted loss 经调整的亏损;调整后的亏损
lh-zE5; 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
nQ;M@k&9eV adjusted profit 经调整的利润;调整后的利润
ZmS
]4WM< adjusted surplus 经调整的盈余额;调整后的盈余额
R:U!HE8j adjusted value 经调整的价值;调整后的价值
U/jCM?~ adjustment 调整;修订;理算〔保险〕
JnS@}m adjustment centre 调剂中心
{;3a^K adjustment lag 调整过程的时间差距;调整时差
; Z2 adjustment mechanism 调整机制
;eC8|
Xz adjustment of loss 亏损调整
,EH^3ODD adjustment process 调整过程;调整程序
/U=?D(>x adjustment range 调整幅度
6JD~G\$ administered exchange rate 受管制汇率
7@Xi*Azd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
gFnJDR administration expenses 行政费用
"LM[WcDX administration fee 手续费;行政费
,yTT,)@< administration in bankruptcy 破产管理
v(l:N@L administration order 遗产管理令
j9|1G-CM administrator 管理人;遗产管理人
J )UCy;Y administrator of the estate 遗产管理人
Bs\&'=l admission of debt 债项承认书
e\! ic admission of proof 接纳债权证明
b"eG8 advance 放贷款项;垫付款项;预支款项;预付款项
!wIrI/P7# advance account 暂支帐目;预付款帐户
.F@ 2C
advance compensation 预付补偿金
B1va]=([)W advance from shareholder 股东垫款
s\.\z[1 advance pending reimbursement 预支以待日后付还
^\w!D{Y7Q advanced economy 先进经济体系
ye`-U?7. advancement 预付;预付财产
^"+Vx9H"{ advances warrant 垫款令
/e7BW0$1 advancing 贷出
7w?N-Q$y adverse balance 逆差
G],W{<Pe adverse exchange 逆汇
|t_SN,)dd advertisement addressed to shareholders 在报章刊登的致股东通告
m5lTf advice for collection 托收通知书
P"r7m advice of drawing 提款通知书;汇票通知书
AizLzR$OG advice of payment 付款通知
5)i+x- Advisory Committee [Securities and Futures Commission]
qTV.DCP 谘询委员会〔证券及期货事务监察委员会〕
QoS]QY'bZ Advisory Committee on Diversification 经济多元化谘询委员会
zRgl`zREr affidavit 誓章;遗产申报誓章
Z(BZGO< affidavit of no receipt 述明无收款的誓章
aA-s{af affiliate 联号;联营公司;附属公司
AX6l=jFZx affiliated company 附属公司;联号;联营公司
BCt>P?,UO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-fD W>]_ affordability 负担能力
<,Fj}T- African Development Bank [AfDB] 非洲开发银行
/;`-[ after-acquired property 事后取得的财产
QVe<Z A8N; after-hours dealing 市后交易
d>Ky(wS after-tax profit 税后盈利;税后利润;税后溢利
B+[L/C}=; agency agreement 代理协议
+,J!xy+~, agency expenses 代理机构的开支
9%DLdc\z; agency fee 代理费
*u!l"0'\ Agency Law 《代理法》
j!K{1s[.y agent 代理人;承销人
EB8<!c ? agent of company 公司代理人
$;j{?dvm. agent's fee 代理人费;经纪费
TTo5"r9I8 aggregate 总计;总数;总体数字
[ip}f4K aggregate amount 总款额;总额
Te H_DVxj aggregate assets and liabilities 总体资产与负债
6eW9+5oL aggregate at constant price 按固定价格计算的总体数字
Z"E2ZSa0 aggregate demand 总需求
c@{M),C~E aggregate gross position 总持仓量
C0;:")6~ aggregate limit 总限额
\+)AQ!E aggregate of salaries tax 合计薪俸税
=]P|!$!}0 aggregate performance 总体表现;总体业绩
qKNHhXi aggregate supply 总体供应
S=3 H.D!f aggregate surplus 总盈余
._(5; PB" aggregate total 整体总额
"*N]Y^6/A aggregate value 总值;合计价值
6QNO#!; aggregated basis 合计基准
sLW e \o aggregated net chargeable income 合计应课税入息实额
_q`f5*Z[ aggregation 合并计算;合计;总和
>H,PST aggregation of incomes of husband and wife 夫妇入息合并计算
*[tLwl. aggregation of property 财产的总和
e4-7&8N+ agio 差价;贴水
@"0n8y 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》
D"X`qF6U7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e.]k4K 《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》
:YNXS;>)! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=8EGB\P 《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》
.p-T > Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[W=6NAd 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>/y+;<MZ agreement for a settlement 授产协议
La\|Bwx agreement for assignment 转让协议
DpQ:U 5j
agreement for sale 售卖协议;买卖协议
[wcp2g3Px agreement for sale and purchase 买卖协议
;D}E/'= agreement for the payment of interest 支付利息协议
w>&g' agreement for the repayment of money 还款协议
RNb" O{3 agreement of reinsurance 再保险协议
PRN%4G Agricultural Bank of China 中国农业银行
e# KP3Lp air passenger departure tax 飞机乘客离境税
!Z%pdqo`. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
47^7S= airport tax 机场税
>{=~''d,w alcohol duty 酒精税
P;ovPyoO alienation 让与;让渡;转让
ykNPKzW: alimony 生活费;赡养费
@vvGhJ1m` All Ordinaries Index [AOI] 所有普通股指数
8C<%Y7)/ all risks 全险;综合险
<Y ^)/ s All Sales Record for Stock Market 《股票市场成交报告》
o<7'(Pz Allied Capital Resources Limited 新联财务有限公司
d?4-"9Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
A'T: \Wl allocation letter 拨款信件
en29<#8TO allocation of fund 分配款项;预留款项
{r1}ACw{ allocation of profit 利润分配;溢利分配
UKf0cU allocation warrant 拨款令
?xtP\~ allotment 分配;配股
xU'% 6/G allotment notice 股份配售通知;配股通知
7DIFJJE' allotment of shares 股份分配
Mgg m~|9) allowable 可获宽免;免税的
^qV6khg allowable business loss 可扣除的营业亏损
S3?U-R^` allowable expenses 可扣税的支出
9/6=[) allowance 免税额;津贴;备抵;准备金
I=&Kn@^ allowance for debts 债项的免税额
9l}G{u9a allowance for depreciation by wear and tear 耗损折旧免税额
nrCr9# allowance for funeral expenses 殡殓费的免税额
YbuS[l8 allowance for inflation 为通货膨胀而预留的款项;通胀准备金
F^X:5g~K
allowance for repairs and outgoings 修葺及支出方面的免税额
{GS$7n allowance to debtor 给债务人的津贴
P]`m5 N alteration of capital 资本更改
+D|E8sz8 alternate trustee 候补受托人
-h{| u{t amalgamation 合并
>:f&@vwm ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jU=n\o=? ambit of charges 征税范围;收费范围
aaFt=7(K amended valuation 经修订的估值
$Zf]1?|xa American Commodities Exchange 美国商品交易所
@fI2ZWN| American Express Bank Limited 美国运通银行
QP!0I01 American Stock Exchange 美国证券交易所
>npFg@A amortization 摊销
'))=y@M amount due from banks 存放银行同业的款项
zN,2
(v" amount due from banks abroad 存放海外银行同业的款项
~A-D>.ZH amount due from holding companies 控股公司欠款
fnn/akGKI amount due from local banks 存放本港银行同业的款项
;g_<i_*x# amount due to banks 银行同业的存款
7SjWofv amount due to banks abroad 海外银行同业的存款
![{0Yw
D amount due to holding companies 控股公司存款
S"Drg m. amount due to local banks 本港银行同业的存款
Io7o*::6iw amount due to outport banks 外埠银行同业的存款
iU?xw@WR amount for note issue 发行纸币的款额
v)rQ4
wD: amount of bond 担保契据的款额
fi';Mb3B3 amount of consideration 代价款额
48n 7<M;I amount of contribution 供款数额
N6%M+R/Q amount of indebtedness 负债款额
0-Vx!( amount of principal of the loan 贷款本金额
!Bn,f2 amount of rates chargeable 应征差饷数额
y/!jC]!+c amount of share capital 股本额
}Z8DVTpX} amount of sums assured 承保款额
GA2kg7 amount of variation 变动幅度
H]VoXJ\* amount of vote 拨款数额
0Y9fK? ( amount payable 应付款额
_#TbOfu amount receivable 应收款额
d2O x:| <) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
aYcc2N%C analysis 分析
&``nYI g/ ancillary risk 附属风险
T#-U\C~o annual account 周年帐目;周年帐目报表;年度决算;年结
E<L6/rG annual accounting date 年结日期
3}2a3) annual allowance 每年免税额;年积金;年度津贴;年津
`8G {-_ annual balance 年度余额
9Vtn62+ annual disposable income 每年可动用收入
XJZS}Z7h annual estimates 周年预算
Ys@G0}\3G annual fee 年费
K1m'20U annual general meeting 周年大会
_BBs{47{E annual growth rate 年增率;每年增长率
31~Rs?~f( annual long-term supplement 长期个案每年补助金
&E`=pe/e annual pensionable emolument 可供计算退休金的年薪
287)\FU;3 annual report 年报
4pZ=CB+j Annual Report on the Consumer Price Index 《消费物价指数年报》
l]z=0 annual return 周年报表;周年申报表;每年报税表格
R![4|FR Annual Return Rules 《周年报表规则》
>2dF^cDE-3 annual review of consumer prices 每年消费物价回顾
==Bxv:6 annual roll-forward basis 逐年延展方式
,_RPy2N annual salary 年薪
Vv3:x1S annual statement 年度报表;年度决算表
=;y(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
xaW9Sj0ZM annuitant 年金受益人
X"O^4MnvI annuity 年金
Q7XlFjzcm annuity contract 年金合约
{V5eHn9/Q' annuity on human life 人寿年金
5FwVR3, antecedent debt 先前的债项
FP9FE `x ante-dated cheque 倒填日期支票
>IE`, fe anticipated expenditure 预期开支
do=s=&T anticipated net profit 预期纯利
HiTj-O anticipated revenue 预期收入
^6FU] anti-inflation measure 反通货膨胀措施
wUcp_)aE| anti-inflationary stance 反通货膨胀立场
F]6$4o[ apparent deficit 表面赤字
y rmi:=N( apparent financial solvency 表面偿债能力
b]@@x;v$@ apparent partner 表面合伙人
]6z ;
M;F` application for personal assessment 个人入息课税申请书
~oE@y6Q application of fund 资金应用
?$ 0t @E application to release as liquidator and to destruct the books of accounts and documents
8 ;o*c6+ 申请免除清盘人职务及毁灭帐簿与文件
j2Uu8.8d appointed actuary 委任精算师
;'4HR+E" appointed auditor 委任核数师;委任审计师
~<q^4w.=7C appointed trustee 委任的受托人
d^ZrI\AJ appointer 委任人
= `oGH apportioned pro rata 按比例分摊
<F<jx"/) apportionment 分配;分摊
IhPX/P Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QT7PCHP apportionment formula 分摊方程式
B dKD%CJ[ apportionment of estate duty 遗产税的分摊
@"'$e_jj" appraisal 估价;评估
zE1=*zO` appreciable growth 可观增长
ZA.i\
;2 appreciable impact 显着影响
>!%F$$ appreciable increase 可观增长
2~RG\JWTA appreciation 增值;升值
#Iwxt3K appreciation against other currencies 相对其他货币升值
#Hi$squJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^>m"j6`h, appreciation tax 增值税
QV9z81[ appropriation 拨款;拨用;拨付
jRNDi_u?Wb appropriation account 拨款帐目
)jHH-=JM Appropriation Bill 拨款法案
B:=VMX~GE appropriation-in-aid system 补助拨款办法
Ff{dOV.i approved assets 核准资产
p5JRG2zt approved basket stock 认可一篮子证券
od RtJ[
approved budget 核准预算
=Bw2{]w approved charitable donation 认可慈善捐款
zt/N)5\V approved charitable institution 认可慈善机构
8N9X1Mb| approved currency 核准货币;认可货币
DBk]2W|i approved estimates 核准预算
}<qT[m approved estimates of expenditure 核准开支预算
vbSycZ2M7 approved overseas insurer 核准海外保险人
o2W^!#]= approved overseas trust company 核准海外信托公司
! ,&{1p approved pooled investment fund 核准汇集投资基金
=uD^#AX approved provident fund scheme 认可公积金计划
?<6yKxn approved provision 核准拨款
;cp,d~m rf approved redeemable share 核准可赎回股份
XG}9)fT approved regional stock 认可地区性证券
=9L1Z \f approved retirement scheme 认可退休金计划
wi@Qf6(mn approved subordinated loan 核准附属贷款
'rDai[ arbitrage 套戥;套汇;套利
l-<EG9m@ arbitrageur 套戥者;套汇者
6"<q{K arbitrary amount 临时款项
tl+ 9SBl arrangement 措施;安排;协定
-8m3L arrears 欠款
9q_c` arrears of pay 欠付薪酬
Ji7<UJ30x arrears of revenue 逾期未收税款;逾期未收的帐项
D'<'"kUd articles of association 组织章程;组织细则;组织章程细则
bW^JR, Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
6gTc)rhRT ascertainment of profit 确定利润
nD\H$5>5 "Asia Clear" “亚洲结算系统”
ky=h7#wdv- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
xvTz|Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pgEDh^[MW Asian Development Fund [ADF] 亚洲发展基金
VQl(5\6O Asian dollar bond 亚洲美元债券
,'&H`h54 Asian dollar market 亚洲美元市场
JUdQ Q Asian dollar rate 亚洲美元利率
y87oW_"h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xj;V Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OmLe+,7' asked price 沽盘;喊价;索价;卖方报价
*:V+whBY assessable income 应评税入息
LZ<^b6Dxk assessable loss 应评税亏损
]oxi~TwY^ assessable profit 应评税利润
4rrR;V"} assessable value 应评税值
]..7t|^b& assessed profit 估定利润
'mO>hD`V assessed value 经评估价值
=SVb
k assessment 评税;评定;估价;评税单
%3@-.= assessment number 评税编号;估价编号
tZan1C%p> assessment of additional tax 补加税评税
<BjrW]pM assessment of performance 业绩评估;实绩评价
][`% vj9r Assessor 评税主任
E_T!|Q. asset price bubbles 资产价格泡沫
RJ OW#e : asset-backed securities 具资产保证的证券
p,7,
tx assets accretion 资产增值
\@m^w"Ij assets and liabilities 资产与负债
:s>x~t8g#n assets betterment statement 资产递增表;资产改进表
C@{-$z) assets lending 实物放款;有抵押贷款
]8CgHT[^7 assets of the company passing on the death 死者去世时转移的公司资产
qrufnu5cC assets pledged as security for liabilities 用作负债抵押的资产
HMmB90P` assets portfolio 资产投资组合
iB#*XJ;q assets price 资产价格
lb\VQZp!y assets quality 资产质素
.JX9(#Uk assets realization 资产变现
DhD^w;f] assets refinancing arrangement 资产再集资安排
D";@)\jN assets securitization 资产证券化
?}"39n assets situated outside Hong Kong 在香港以外地方的资产
'wni.E& assets stripping 削减资产;拆卖资产
h&2l0|8k assets value 资产值
fs0EbVDF assignee 承让人
vX|5*T`( assignment 转让;转让书;转让契
ZaF9Q% assignment of interest 权益转让
v"-K-AQjB assignment of letters patent and trade mark 专利证书及商标转让
<h%I-e6 assignment of property 物业转让;物业转让书
0t7vg#v| assignment right 转让权
Z7p!YTA assignor 转让人
f"SK3hI$p associate 有联系的人;有关连人士;相联者;合伙人;联系人
<.hutU*1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
q![`3m-d. associate member 附属会员
'
r/xBj[Z associated body corporate 相联法人团体
.?kq\.rQ associated company 相联公司;联属公司
OJ r~iUr associated corporation 相联法团
Go(Td++HS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
]i\;#pj} 公认会计师公会〔英国〕
n&3}F? Association of Futures Exchange Brokers 香港期货经纪协会
GQ2/3kt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Y`rli association of underwriters 承保人组织
nt8&Mf assumption of control 接管
w|c200Is}e assurance 担保;保险;转易;转易书
iF
Zq oz assurance of interest 权益的转易
Oi<yT"7 at 19XX price 按一九XX年价格计算
Ug\$Ob5=q at a discount 按赔价计算;按贴水价格计算;打折扣
XIn,nCY; at a premium 按溢价计算;按升水价格计算
%Ni"*\ at call 通知付款;按通知
?!y<%&U at constant market price 按固定市价计算
;OZl'
. %` at constant price 按固定价格计算
\3`r/,wY at cost 按成本计算
33g$mUB at current market price 按当时市价计算;按现时市价计算
Lg{M<Q)4 at current price 按当时价格计算;按现时价格计算
\P7<q,OGS at factor cost 按要素成本计算;按生产要素成本计算
hkMVA
at money-of-the-day price 按付款当日价格计算
yMXf&$C at or better 按指定或较佳价位〔买卖指令〕
u9fJ:a at par 按面值计算;平价
y/+IPR at sight 见票即付
Q89fXi0Ivb at the close 按收市盘
Z)md]Twt at the opening 按开市盘
\/ipYc attestation 见证;见证条款
}$i/4?dYsQ at-the-money option 平价期权
9}5o> iR attorney 受权人;受托代表人
VS >xvF attornment 新拥有人承认书
et?FX K"y attributable profit 可归属利润
}=Ul8
< attributable share value 可归属股份价值
.wB'"z8L Auckland Stock Exchange 奥克兰证券交易所
gloJ;dEB auction 拍卖
d/!\iLF auctioneer 拍卖商
i` Q&5KL audit 审计;核数
;8a9S0eS Audit Commission 审计署
T^vhhfCUr Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+lxjuEiae 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〕
>wb Uxl%{5 audit review 帐目审查
b0Dco0U( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
RFoCM^ audited account 审计帐目;经审计的帐目
Zz"8 audited annual account 经审计的周年帐目
EjMVlZC> audited balance sheet 经审计的资产负债表
m`}mbm^ auditor 核数师;核数主任;审计师
5Dzf[V^]` auditor's certificate 核数师证明书;审计师证明书
p6!5}dD( auditor's report 核数师报告;审计师报告
t&