A:
>)`*:_{ A share A股;甲类股份
Sfi1bsK abatement of tax 减税;减扣免税额
![[:Z ABN AMRO Bank N.V. 荷兰银行
P$__c{1\ above-the-line expenditure 线上项目支出;经常预算支出
\O>;,(>i above-the-line receipt 线上项目收入;经常预算收入
<UW-fI)X ABSA Asia Limited 南非联合亚洲有限公司
n2opy8J#! absolute change 绝对数值变更
tB0f+ wC absolute expenditure 实际开支
Z1\=d = absolute guideline figure 绝对准则数字
<?rdhx absolute interest 绝对权益
}dq)d.c absolute order of discharge 绝对破产解除令
Q2gz\N absolute profit margin 绝对利润幅度
qz-lQ absolute value 实值;绝对值
BI>r' absolutely vested interest 绝对既得权益
L>`inrpz=w absorbed cost 已吸收成本;已分摊成本
>b*}Td~J absorption 吸收;分摊;合并
:dlG:=.W absorption rate 吸收率;摊配率;分摊率
bz\nCfU ACB Finance Limited 亚洲商业财务有限公司
LD;!
s acceptable form of reciprocity 合理的互惠条件
7U)w\A;~ acceptable rate 适当利率;适当汇率
g s%[Cv acceptance agreement 承兑协议
%pxHGO=)E acceptance for honour 参加承兑
%8KbVjn acceptor 承兑人;接受人;受票人
aqP"Y9l acceptor for honour 参加承兑人
ur+ \!y7^R accident insurance 意外保险
#%/0a Accident Insurance Association of Hong Kong 香港意外保险公会
<@c9S,@t accident insurance scheme 意外保险计划
Jb!s#g accident year basis 意外年度基准
@i>4k accommodation 通融;贷款
1:Raa 5 accommodation bill 通融票据;空头票据
ZyrVv\' accommodation party 汇票代发人
|v"&Y account balance 帐户余额;帐户结余
U uSCqI}; account book 帐簿
{UuSNZ[^ account collected in advance 预收款项
g|{Ru account current book 往来帐簿
.V{y9e+ account of after-acquired property 事后取得的财产报告
NE?tfj account of defaulter 拖欠帐目
fc^d3wH0L account payable 应付帐款
,/-DAo~O account payee only [A/C payee only] 只可转帐;存入收款人帐户
Zu ![v0 account receivable 应收帐款
RPTIDA)) account receivable report 应收帐款报表
u0Opn=(_ account statement 结单;帐单;会计财务报表
?2S<D5MSb account title 帐户名称;会计科目
Cyp%E5b7 accountant's report 会计师报告
'Y5l3xQk Accountant's Report Rules 会计师报告规则
nsXyReWka accounting and auditing procedure 会计与审计程序;会计与核数程序
n?NUnFA Accounting Arrangements 《会计安排》
P7qzZ accounting basis 会计基础
XTq+ 9 accounting by Official Receiver 破产管理署署长呈交的帐目
Yx"~_xA/u Accounting Circular 《会计通告》
p v*f]Yzx accounting class 会计类别
9,wU[=. 0 accounting date 记帐日期;会计结算日期
ov Wm}!r accounting for money 款项核算
FQB6`
M Accounting Officer 会计主任
t|59/R accounting period 会计报告期;会计期
97^)B4 accounting policy 会计政策;会计方针
E#yG}UWe accounting practice 会计惯例
!h+VbZ accounting principle 会计准则
#PMi6q~Z accounting record 会计记录
6P`!yBAu accounting report 会计报告
CuYSvW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7;ddzxR4 Accounting Society of China 中国会计学会
u/HNXJ7M`9 accounting statement 会计报表
1v9#Fr Y accounting system 会计制度;会计系统
<)$JA accounting transaction 会计事项;帐务交易
4#D>]AX accounting treatment 会计处理
Z7=k$e accounting year 会计年度
|EP=<-| accretion 增值;添加
LE+#%>z> accrual 应计项目;应累算数目
7eyx cr;z accrual basis 应计制;权责发生制
jY$3 accrual basis accounting 应计制会计;权责发生制会计
_vOSOnU accrue 应累算;应计
a_Z[@W accrued benefit 应累算利益
?_@Mg\Hc accrued charges 应计费用
3\?yjL^ accrued cumulative preference share dividend 应累算的累积优先股股息
z?g\w6 accrued expenses 应累算费用
y.WEO> accrued interest payable 应付利息;应计未付利息
9y;8JO accrued interest receivable 应收利息;应计未收利息
ft Rza accrued right 累算权益
WTj,9 accruing profit 应累算的利润
dQPW9~g8Hg accumulated fiscal reserve 累积财政储备
ka| 8 _C^z accumulated profit 累积利润;滚存溢利
w*IDL0# accumulated reserve 累积储备
X[$FjKZh=F accumulation of surplus income 累积收益盈余
L[}Ak1 A acquired assets 既得资产
f>ilk Q` acquisition 收购;购置;取得
9Z. WR-} acquisition cost 购置成本
K7]+. f acquisition expenses 购置费用
*l8:%t\ acquisition of 100% interest 收购全部股权
=U3rOYbP; acquisition of control 取得控制权
_iZ9Ch\ acquisition of fixed assets 购置固定资产
b,-qyJW6 acquisition of shell “买壳”
W[oQp2 = acquisition price 收购价
ck#MpQ!An act of God 天灾
),4cb acting partner 执事合伙人
h$a%PaVf active market 买卖活跃的市场;交投畅旺的市场;旺市
!^(?C@TQ active partner 积极参与的合伙人
Nr0}*8#j active trading 交投活跃
oz/Nx{bg actual circulation 实际流通
{h}e 9 actual cost 实际成本
Q1u/QA:z7 actual expenditure 实际开支;实际支出
yxL(mt8 actual income 实际入息;实际收入;实际收益
HpR(DG)
? actual market 现货市场
hD>cxo actual price 现货价;实际价格
E9v_6d[ actual profit 实际利润
>vc$3%L[$ actual quotation 实盘;实际价位;实际报价
VK]sK e actual year basis 按实际年度计算
qBcwM=R3P actuals 实货
0tp3mYd actuarial investigation 精算调查
$g]'$PB actuarial principle 精算原则
])$Rw$`w actuarial report 精算师报告
'mE!,KeS; Actuarial Society of Hong Kong 香港精算学会
t(5PKD#~Dc actuarial valuation 精算师估值
FKk.BA957h actuary 精算师
nY 50dFA, ad referendum agreement 暂定协议;有待覆核的协定
TCetd#;R ad valorem duty 从价税;按值征税
#'oGtFCd` ad valorem duty system 从价税制
iCh,7I,m ad valorem fee 从价费
6@geakq ad valorem tariff 从价关税
^z}$'<D9 additional allowance 额外免税额
&bT \4 additional amount for unexpired risk 未过期风险的额外款额
C *U,$8j|} additional assessable profit 补加应评税利润
cP`[/5R additional assessment 补加评税
q#t&\M.U additional commitment 额外承担
S3.76& additional commitment vote 额外承担拨款
geSH3I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}(Dt,F` additional dependent parent allowance 供养父母额外免税额
@0U={qX additional provision 额外拨款
h5VZ-v_j additional stamp duty 附加印花税
F4
:#okt additional tax 补加税罚款;补加税款
FR? \H"'x Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
2H2Yxe7? - adjudged bankrupt 被裁定破产
PNhxF C. adjudicated bankrupt 裁定破产人
ad,pHJ` adjudication fee 裁定费;评定印花税额手续费;评估契据费
>}6V=r3[+ adjudication of bankruptcy 裁定破产;宣告破产
y6N }R adjudication of insolvency 裁定无力偿还债务
hSF4-Vvb adjusted actual 经调整的实数;调整后的实数
clO9l=g adjusted current assets 经调整的流动资产;调整后的流动资产
h!q_''*; adjusted figure 经调整的数字;调整后的数额
oS Apa adjusted liabilities 经调整的负债;调整后的负债
<t"|wYAa_ adjusted loss 经调整的亏损;调整后的亏损
OCN@P+L3q adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
wJu,N(U adjusted profit 经调整的利润;调整后的利润
DNy 6Kw adjusted surplus 经调整的盈余额;调整后的盈余额
8AuOe7D9A adjusted value 经调整的价值;调整后的价值
a?ux adjustment 调整;修订;理算〔保险〕
>`=<(8bu adjustment centre 调剂中心
e)A-.SRiO$ adjustment lag 调整过程的时间差距;调整时差
J0O wzO adjustment mechanism 调整机制
xty)*$C> adjustment of loss 亏损调整
="__*J#nze adjustment process 调整过程;调整程序
6z ,nt adjustment range 调整幅度
BoHpfx1C administered exchange rate 受管制汇率
E7>D:BQ\2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GLE"[!s]f administration expenses 行政费用
%e%VHHO| administration fee 手续费;行政费
,7mB`0j> administration in bankruptcy 破产管理
qttJ*zu administration order 遗产管理令
_0E KE administrator 管理人;遗产管理人
xfADks2w administrator of the estate 遗产管理人
yHjuT+/wM, admission of debt 债项承认书
u5E\wRn admission of proof 接纳债权证明
t @vb3 advance 放贷款项;垫付款项;预支款项;预付款项
p^THoF'~T advance account 暂支帐目;预付款帐户
qM8"* dL advance compensation 预付补偿金
"DsL$D2e advance from shareholder 股东垫款
8q_"aa,` advance pending reimbursement 预支以待日后付还
(~OP)F). advanced economy 先进经济体系
m%)Cw)t
7 advancement 预付;预付财产
wC`+^>WFo advances warrant 垫款令
%+0V0. advancing 贷出
nX|]JW adverse balance 逆差
'4]_~?&x adverse exchange 逆汇
=dDr:Y<@* advertisement addressed to shareholders 在报章刊登的致股东通告
=@y
?Np^A advice for collection 托收通知书
>N8*O3 advice of drawing 提款通知书;汇票通知书
\zx$]|AQ advice of payment 付款通知
m*H' Cb Advisory Committee [Securities and Futures Commission]
?:+sjHzXT 谘询委员会〔证券及期货事务监察委员会〕
tiQeON-Q_ Advisory Committee on Diversification 经济多元化谘询委员会
QP:|D_k affidavit 誓章;遗产申报誓章
W}aCU~ affidavit of no receipt 述明无收款的誓章
"`Mowp* affiliate 联号;联营公司;附属公司
qEajT"? affiliated company 附属公司;联号;联营公司
~x6<A\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}(/\vTn*1 affordability 负担能力
g=L80$1 African Development Bank [AfDB] 非洲开发银行
(,OF<<OH after-acquired property 事后取得的财产
cbaa*qoU after-hours dealing 市后交易
$i]G'fj after-tax profit 税后盈利;税后利润;税后溢利
ViYfK7Z agency agreement 代理协议
Vh'H =J agency expenses 代理机构的开支
dBNx2T}_0 agency fee 代理费
L5 Q^cY]p Agency Law 《代理法》
jHQnD]Hr agent 代理人;承销人
GiS:Nq`$( agent of company 公司代理人
C q)Cwc[H agent's fee 代理人费;经纪费
ckdXla aggregate 总计;总数;总体数字
y ]D[JX[ aggregate amount 总款额;总额
_(:<l
YaY aggregate assets and liabilities 总体资产与负债
6'45c1e aggregate at constant price 按固定价格计算的总体数字
8~ wP? aggregate demand 总需求
pxb4x#CC aggregate gross position 总持仓量
k<}3_ aggregate limit 总限额
r<c&;* aggregate of salaries tax 合计薪俸税
KGJ *h aggregate performance 总体表现;总体业绩
Q.} guI\ aggregate supply 总体供应
fprP$MbI aggregate surplus 总盈余
kcG_ n aggregate total 整体总额
H7dT6`<~Y aggregate value 总值;合计价值
k keDt+^ aggregated basis 合计基准
UAe8Ct=YJ aggregated net chargeable income 合计应课税入息实额
IaT\ymm` aggregation 合并计算;合计;总和
e6gLYhf& aggregation of incomes of husband and wife 夫妇入息合并计算
OWT|F0.1$k aggregation of property 财产的总和
O
b'Br agio 差价;贴水
w9TE E,t;5 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》
za!8:( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r t'pc\|O& 《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》
%WlTx&jSgE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kJK*wq]U6 《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》
Wn-'iD+9< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l!mx,O` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gfJHB3@ agreement for a settlement 授产协议
8F9x2CM-[C agreement for assignment 转让协议
ve^gzE$<I agreement for sale 售卖协议;买卖协议
yS1i$[JV agreement for sale and purchase 买卖协议
NOFuX9/'w agreement for the payment of interest 支付利息协议
apZPHau6h agreement for the repayment of money 还款协议
`!Yd$=*c_& agreement of reinsurance 再保险协议
=z[$o9 Agricultural Bank of China 中国农业银行
eI,H air passenger departure tax 飞机乘客离境税
2{<o1x,Ym Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|8?e4yVd airport tax 机场税
l1vI alcohol duty 酒精税
6u>]-K5 alienation 让与;让渡;转让
K.Tob,5` alimony 生活费;赡养费
$:RR1.Tv All Ordinaries Index [AOI] 所有普通股指数
:}z`4S@b all risks 全险;综合险
6/6{69tnr All Sales Record for Stock Market 《股票市场成交报告》
otbr8&?- Allied Capital Resources Limited 新联财务有限公司
eY[kUMo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j]C}S*`" allocation letter 拨款信件
QJ +Ml allocation of fund 分配款项;预留款项
1pAcaJzf allocation of profit 利润分配;溢利分配
}#h`1 uV allocation warrant 拨款令
#Q'#/\5 allotment 分配;配股
h43py8v allotment notice 股份配售通知;配股通知
L7]o^p{g}Q allotment of shares 股份分配
\,ne7G21j allowable 可获宽免;免税的
0*E_D allowable business loss 可扣除的营业亏损
jN-!1O._G allowable expenses 可扣税的支出
{mUt|m7! allowance 免税额;津贴;备抵;准备金
|k^C- allowance for debts 债项的免税额
1gQ_76Yck allowance for depreciation by wear and tear 耗损折旧免税额
#I1q,fm allowance for funeral expenses 殡殓费的免税额
>t{-_4Yv? allowance for inflation 为通货膨胀而预留的款项;通胀准备金
z(Z7[#. allowance for repairs and outgoings 修葺及支出方面的免税额
?j&ZzK'#^ allowance to debtor 给债务人的津贴
SY.ZEJcv alteration of capital 资本更改
}N&?8s= alternate trustee 候补受托人
WPAT\Al&AE amalgamation 合并
u+^KP>rM( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b] ambit of charges 征税范围;收费范围
.N7<bt@~) amended valuation 经修订的估值
BA[ uO3\4 American Commodities Exchange 美国商品交易所
!jvl"+_FV American Express Bank Limited 美国运通银行
4n"6<cO5q American Stock Exchange 美国证券交易所
O?ODfO+> amortization 摊销
Lt
^*L%x amount due from banks 存放银行同业的款项
`hdN 6PgK amount due from banks abroad 存放海外银行同业的款项
JIIc4fyy8s amount due from holding companies 控股公司欠款
\SoT^PW amount due from local banks 存放本港银行同业的款项
iI>7I<_ amount due to banks 银行同业的存款
5'( T*" amount due to banks abroad 海外银行同业的存款
bp<,Xfl amount due to holding companies 控股公司存款
&u~Pp=kv amount due to local banks 本港银行同业的存款
"j&'R#$&d amount due to outport banks 外埠银行同业的存款
S+"Bq:u" amount for note issue 发行纸币的款额
N<ux4tz amount of bond 担保契据的款额
w{t]^w: amount of consideration 代价款额
C`R<55x6 amount of contribution 供款数额
iL2_ _TO amount of indebtedness 负债款额
A{e>7Z72 amount of principal of the loan 贷款本金额
w3z'ZCcr;" amount of rates chargeable 应征差饷数额
9J?lNq amount of share capital 股本额
/EG'I{oC amount of sums assured 承保款额
o".,JnbXl amount of variation 变动幅度
bYoBJ
#UX amount of vote 拨款数额
8
/%{xB^ amount payable 应付款额
:d pwr9) amount receivable 应收款额
!FD d5CS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I,<?Kv analysis 分析
li,rPUCt ancillary risk 附属风险
$s4.Aj annual account 周年帐目;周年帐目报表;年度决算;年结
k>\v]&|T` annual accounting date 年结日期
qZ4))X annual allowance 每年免税额;年积金;年度津贴;年津
>JAWcT)d annual balance 年度余额
&_u.q/~ annual disposable income 每年可动用收入
ALV(fv$cD annual estimates 周年预算
,i1BoG annual fee 年费
bLSc=f& annual general meeting 周年大会
^/6P~iK' annual growth rate 年增率;每年增长率
T:@7EL annual long-term supplement 长期个案每年补助金
k~gOL#$ annual pensionable emolument 可供计算退休金的年薪
XK\3"`kd annual report 年报
Oet+$ b Annual Report on the Consumer Price Index 《消费物价指数年报》
,<Z,- 0S annual return 周年报表;周年申报表;每年报税表格
1=7ASS9 Annual Return Rules 《周年报表规则》
UhrRB annual review of consumer prices 每年消费物价回顾
eWNg?*/ annual roll-forward basis 逐年延展方式
CmV &+C$V% annual salary 年薪
R7U%v"F>` annual statement 年度报表;年度决算表
jJ-C\
v Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(^(l=EN-< annuitant 年金受益人
];lZ:gT annuity 年金
e#,(a annuity contract 年金合约
[sjkm+
? annuity on human life 人寿年金
% P Ex antecedent debt 先前的债项
EZN!3y| m ante-dated cheque 倒填日期支票
#]6{>n1*+w anticipated expenditure 预期开支
yCA8/)>Gm anticipated net profit 预期纯利
ma+AFCi anticipated revenue 预期收入
~\AF\n% anti-inflation measure 反通货膨胀措施
0#DEh|? anti-inflationary stance 反通货膨胀立场
nJGs ,~" apparent deficit 表面赤字
=JW-EQ6[T apparent financial solvency 表面偿债能力
!><asaB]1 apparent partner 表面合伙人
;g? |y(xv application for personal assessment 个人入息课税申请书
vzFpXdt application of fund 资金应用
5A*&!1T application to release as liquidator and to destruct the books of accounts and documents
o<%0|n_O& 申请免除清盘人职务及毁灭帐簿与文件
^!d0abA appointed actuary 委任精算师
NPS*0 y/ appointed auditor 委任核数师;委任审计师
#4b]j".P!n appointed trustee 委任的受托人
TYb$+uY appointer 委任人
3fp&iz apportioned pro rata 按比例分摊
n=bdV(?4 apportionment 分配;分摊
%T\hL\L? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]gg(Z!|iQ apportionment formula 分摊方程式
(wM` LE(Ks apportionment of estate duty 遗产税的分摊
jeJgDAUv appraisal 估价;评估
`d$@1 appreciable growth 可观增长
Ei):\,Nv appreciable impact 显着影响
FOk;=+ appreciable increase 可观增长
g_`a_0v appreciation 增值;升值
9$Z0mz k appreciation against other currencies 相对其他货币升值
/1v9U|j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*<!q@r<d appreciation tax 增值税
&H]/'i- appropriation 拨款;拨用;拨付
aY#?QjL appropriation account 拨款帐目
[5& nH@og Appropriation Bill 拨款法案
#MlpOk*G appropriation-in-aid system 补助拨款办法
@qan &?-Y approved assets 核准资产
~^V&n`*7D approved basket stock 认可一篮子证券
Pv/v=s>X approved budget 核准预算
XWnP(C9? approved charitable donation 认可慈善捐款
w$6Z}M1d approved charitable institution 认可慈善机构
R-j*fO} approved currency 核准货币;认可货币
GPK\nz} approved estimates 核准预算
DegbjqZ# approved estimates of expenditure 核准开支预算
/De~K+w7o approved overseas insurer 核准海外保险人
GaG>0x approved overseas trust company 核准海外信托公司
8>,w8(Nt approved pooled investment fund 核准汇集投资基金
%ACW"2#( approved provident fund scheme 认可公积金计划
m|B= approved provision 核准拨款
0Zi+x#&d approved redeemable share 核准可赎回股份
;_)~h$1%= approved regional stock 认可地区性证券
3g;, approved retirement scheme 认可退休金计划
SXZ9+<\ approved subordinated loan 核准附属贷款
m]!hP^^ arbitrage 套戥;套汇;套利
)/%5f{+} arbitrageur 套戥者;套汇者
+q'1P}e arbitrary amount 临时款项
26rg-?;V^ arrangement 措施;安排;协定
NFZ(*v1U arrears 欠款
j*G: 8Lg arrears of pay 欠付薪酬
robg1 arrears of revenue 逾期未收税款;逾期未收的帐项
0^gY4qx[u articles of association 组织章程;组织细则;组织章程细则
1wKXOy=v0 Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
^]nLE]M ascertainment of profit 确定利润
rBNVI;JZW "Asia Clear" “亚洲结算系统”
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Piw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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VLpS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5tQz!M Asian Development Fund [ADF] 亚洲发展基金
;_e9v, Asian dollar bond 亚洲美元债券
Td|u@l4B Asian dollar market 亚洲美元市场
GQn:lu3j: Asian dollar rate 亚洲美元利率
oNyYx6q:Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WC`h+SC`. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v}6iI}r asked price 沽盘;喊价;索价;卖方报价
)x7n-|y6 assessable income 应评税入息
0bDc
4m assessable loss 应评税亏损
B5;%R01A assessable profit 应评税利润
oT):#,s assessable value 应评税值
M}x%'=Pox assessed profit 估定利润
dA~:L`A|X assessed value 经评估价值
iVI& assessment 评税;评定;估价;评税单
%S^hqC assessment number 评税编号;估价编号
{fzX2qMZ] assessment of additional tax 补加税评税
bGH#s {'5 assessment of performance 业绩评估;实绩评价
j)mU`b_ Assessor 评税主任
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n: ' asset price bubbles 资产价格泡沫
_|#abLh% asset-backed securities 具资产保证的证券
|(3y09 assets accretion 资产增值
:rVR{,pL assets and liabilities 资产与负债
0% rDDB assets betterment statement 资产递增表;资产改进表
Q+T#J9Y assets lending 实物放款;有抵押贷款
Nrr})
g assets of the company passing on the death 死者去世时转移的公司资产
Ak9{P` assets pledged as security for liabilities 用作负债抵押的资产
iY,C0=n5Y assets portfolio 资产投资组合
pT]hPuC assets price 资产价格
G+8)a$?v assets quality 资产质素
Nh.+woFq4 assets realization 资产变现
{Ya$Q#l assets refinancing arrangement 资产再集资安排
Uz^N6q assets securitization 资产证券化
{fR\yWkt? assets situated outside Hong Kong 在香港以外地方的资产
cERIj0~ assets stripping 削减资产;拆卖资产
tb+gCs'D assets value 资产值
(XO=W+<' assignee 承让人
h9H z6
> assignment 转让;转让书;转让契
SN}K=)KF# assignment of interest 权益转让
DWt|lO assignment of letters patent and trade mark 专利证书及商标转让
K6IT$$g assignment of property 物业转让;物业转让书
x|0C0a\"A assignment right 转让权
2`$*HPj+G assignor 转让人
gT+g@\u[ associate 有联系的人;有关连人士;相联者;合伙人;联系人
a|7C6#iz$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/:4J associate member 附属会员
L/tpT?$fi associated body corporate 相联法人团体
73cb1kfPd associated company 相联公司;联属公司
.*-8rOcc associated corporation 相联法团
u /F!8# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8!{*!|Xd 公认会计师公会〔英国〕
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iP9 Association of Futures Exchange Brokers 香港期货经纪协会
?}cmES kX@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,<rC,4-F< association of underwriters 承保人组织
xpR`fq assumption of control 接管
1&=)Bxg4 assurance 担保;保险;转易;转易书
Ek)drt7cy assurance of interest 权益的转易
t{]Ew4Y4%O at 19XX price 按一九XX年价格计算
U6M~N0)Yr at a discount 按赔价计算;按贴水价格计算;打折扣
Ib# -M;{ at a premium 按溢价计算;按升水价格计算
bej(Ds0 at call 通知付款;按通知
]->"4,} at constant market price 按固定市价计算
S;% &X at constant price 按固定价格计算
D;pI!S<# at cost 按成本计算
<a6pjx>y at current market price 按当时市价计算;按现时市价计算
6nW)2LV at current price 按当时价格计算;按现时价格计算
PlkZ)S7C at factor cost 按要素成本计算;按生产要素成本计算
6<];}M_{ at money-of-the-day price 按付款当日价格计算
H
-Mb:4 at or better 按指定或较佳价位〔买卖指令〕
PAYw:/(P at par 按面值计算;平价
O+}py{ st at sight 见票即付
Qo#]Lo> \g at the close 按收市盘
V+E8{|dYL at the opening 按开市盘
8Sr' attestation 见证;见证条款
{v|!];i at-the-money option 平价期权
^1S{:: attorney 受权人;受托代表人
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o+ attornment 新拥有人承认书
)UKX\nD"0 attributable profit 可归属利润
y8k8Hd1<f attributable share value 可归属股份价值
l)%PvLbL Auckland Stock Exchange 奥克兰证券交易所
DhyR auction 拍卖
Z3S+")^ auctioneer 拍卖商
>O-KJZ'GV audit 审计;核数
'C'mgEl%L Audit Commission 审计署
zXY8:+f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZyGoOk 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〕
PILpWhjL$9 audit review 帐目审查
A &