A:
'RzzLk|$ A share A股;甲类股份
5KRI}f abatement of tax 减税;减扣免税额
*wu|(t_ A ABN AMRO Bank N.V. 荷兰银行
C[s='v~} above-the-line expenditure 线上项目支出;经常预算支出
,*j@Zb_r above-the-line receipt 线上项目收入;经常预算收入
/6yH ,{(a ABSA Asia Limited 南非联合亚洲有限公司
'm|PSwB7 absolute change 绝对数值变更
B0$.oavC absolute expenditure 实际开支
k.Q4oyei absolute guideline figure 绝对准则数字
6y
absolute interest 绝对权益
a
n,$Z,G#K absolute order of discharge 绝对破产解除令
8G?OZ47k# absolute profit margin 绝对利润幅度
xn,I<dL39 absolute value 实值;绝对值
jrZH1dvE absolutely vested interest 绝对既得权益
+hUz/G+3 absorbed cost 已吸收成本;已分摊成本
2'5u}G9 absorption 吸收;分摊;合并
/Q\|u:oO, absorption rate 吸收率;摊配率;分摊率
#5=!ew ACB Finance Limited 亚洲商业财务有限公司
H:!pFj acceptable form of reciprocity 合理的互惠条件
4$MV]ldUI acceptable rate 适当利率;适当汇率
,@r 0-gL acceptance agreement 承兑协议
&.)ST0b4 acceptance for honour 参加承兑
z%~rQa./$ acceptor 承兑人;接受人;受票人
\oy8)o/Gb acceptor for honour 参加承兑人
l$J2|\M6 accident insurance 意外保险
9f_Qs4 Accident Insurance Association of Hong Kong 香港意外保险公会
TT3\c,cs accident insurance scheme 意外保险计划
3&"+)*/ m accident year basis 意外年度基准
#!R =h| accommodation 通融;贷款
3iBUIv accommodation bill 通融票据;空头票据
7]lUPLsl accommodation party 汇票代发人
*!&,)'' account balance 帐户余额;帐户结余
vd#BT$d? account book 帐簿
`|f1^C^ account collected in advance 预收款项
:<i<\TH' account current book 往来帐簿
}-2U,Xg[ account of after-acquired property 事后取得的财产报告
[s&0O<Wv account of defaulter 拖欠帐目
k btQ account payable 应付帐款
>@?`n}r| account payee only [A/C payee only] 只可转帐;存入收款人帐户
B'!I{LC account receivable 应收帐款
C[Nh>V7= account receivable report 应收帐款报表
\3 M%vJ account statement 结单;帐单;会计财务报表
26[m7\O account title 帐户名称;会计科目
;QqC c!b accountant's report 会计师报告
akV-|v_ Accountant's Report Rules 会计师报告规则
}E&48$0h accounting and auditing procedure 会计与审计程序;会计与核数程序
MVOWJaT(Aq Accounting Arrangements 《会计安排》
#Z1
<lAy accounting basis 会计基础
*rv7#!]. accounting by Official Receiver 破产管理署署长呈交的帐目
7 jiy9[ Accounting Circular 《会计通告》
*(CV OY~ accounting class 会计类别
+5qY*$dn accounting date 记帐日期;会计结算日期
,B,:$G< accounting for money 款项核算
vG#,J&aW Accounting Officer 会计主任
">x"BP accounting period 会计报告期;会计期
JE ''Th} accounting policy 会计政策;会计方针
dj5@9X accounting practice 会计惯例
Twq, 6X- accounting principle 会计准则
+ 3c (CTz accounting record 会计记录
RR[1mM accounting report 会计报告
Tjj-8cg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O
2W2&vY
Accounting Society of China 中国会计学会
R-OQ(]<* accounting statement 会计报表
7 p[NuU*Gg accounting system 会计制度;会计系统
:?f^D,w_B accounting transaction 会计事项;帐务交易
Wz)@k2 accounting treatment 会计处理
{I]>!V0j! accounting year 会计年度
2"8qtG`Et accretion 增值;添加
` 3h,Cy^ accrual 应计项目;应累算数目
Z@6xu;O accrual basis 应计制;权责发生制
E<r<ObeRv` accrual basis accounting 应计制会计;权责发生制会计
UthM?g^
accrue 应累算;应计
p}(pIoyUF accrued benefit 应累算利益
ZfnJ&H' accrued charges 应计费用
%hN7K accrued cumulative preference share dividend 应累算的累积优先股股息
J{e`P;ND accrued expenses 应累算费用
]qO*(m:}o accrued interest payable 应付利息;应计未付利息
OSIf>1 accrued interest receivable 应收利息;应计未收利息
IZOO>-g'f accrued right 累算权益
*:8,w?Nt accruing profit 应累算的利润
eoxEnCU accumulated fiscal reserve 累积财政储备
0i~?^sT' accumulated profit 累积利润;滚存溢利
dr^MW?{a\ accumulated reserve 累积储备
*IIuGtS accumulation of surplus income 累积收益盈余
&2,^CG acquired assets 既得资产
,)Z1&J? acquisition 收购;购置;取得
*Z2#U?_ acquisition cost 购置成本
+XpQ9Cd acquisition expenses 购置费用
\vF*n Z5/ acquisition of 100% interest 收购全部股权
aqKrf(Rv acquisition of control 取得控制权
rHJtNN8$k acquisition of fixed assets 购置固定资产
_FP'SVa}D acquisition of shell “买壳”
Eu`K2_b acquisition price 收购价
p61F@=EL act of God 天灾
@f`s%o acting partner 执事合伙人
iG+=whvL active market 买卖活跃的市场;交投畅旺的市场;旺市
Z!*k 0<Z active partner 积极参与的合伙人
rH9[x8e active trading 交投活跃
W
![*0pL actual circulation 实际流通
?$~5ti#\ actual cost 实际成本
^EcwY- Qr actual expenditure 实际开支;实际支出
; ~#uH7k actual income 实际入息;实际收入;实际收益
,Y`TP4Ip actual market 现货市场
w 3$9 actual price 现货价;实际价格
J8?V1Ad{ actual profit 实际利润
!n|4w$t"V actual quotation 实盘;实际价位;实际报价
e~PAi8B5 actual year basis 按实际年度计算
!a^'Jbb actuals 实货
/kNSB; actuarial investigation 精算调查
} T&~DVM actuarial principle 精算原则
MTAq}8 actuarial report 精算师报告
UNyk,
#4 Actuarial Society of Hong Kong 香港精算学会
8]&\FA 8 actuarial valuation 精算师估值
_ pO1XM actuary 精算师
CSlPrx2\ ad referendum agreement 暂定协议;有待覆核的协定
|Pq z0n=v ad valorem duty 从价税;按值征税
$Qcr8~+a ad valorem duty system 从价税制
q*7:L ad valorem fee 从价费
z,c=."<z ad valorem tariff 从价关税
uQiW{Kja2 additional allowance 额外免税额
R/jHH{T3 additional amount for unexpired risk 未过期风险的额外款额
YSux#*#H additional assessable profit 补加应评税利润
!XQ)>T^G5 additional assessment 补加评税
l^R1XBP additional commitment 额外承担
Mu/hTTiNx additional commitment vote 额外承担拨款
].
0;;v6) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N7-LgP additional dependent parent allowance 供养父母额外免税额
S#N4!" additional provision 额外拨款
StU9r0` additional stamp duty 附加印花税
^ wb 9 n additional tax 补加税罚款;补加税款
BQL](Y" Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
GU7f27p adjudged bankrupt 被裁定破产
495A\8# adjudicated bankrupt 裁定破产人
b_']S0$c\ adjudication fee 裁定费;评定印花税额手续费;评估契据费
?6 //'bO:% adjudication of bankruptcy 裁定破产;宣告破产
T[%@B" adjudication of insolvency 裁定无力偿还债务
E^? 3P'%^ adjusted actual 经调整的实数;调整后的实数
5Yr$tl\k adjusted current assets 经调整的流动资产;调整后的流动资产
bFsJqA.A adjusted figure 经调整的数字;调整后的数额
Lrq e:\ adjusted liabilities 经调整的负债;调整后的负债
{!xDJnF; adjusted loss 经调整的亏损;调整后的亏损
`gz/?q 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
_:+ k|I adjusted profit 经调整的利润;调整后的利润
?JMy adjusted surplus 经调整的盈余额;调整后的盈余额
%a|m[6+O adjusted value 经调整的价值;调整后的价值
i Ie{L-Na adjustment 调整;修订;理算〔保险〕
V11XI<V adjustment centre 调剂中心
Eg4_kp0Lq adjustment lag 调整过程的时间差距;调整时差
:I8HRkp adjustment mechanism 调整机制
G3j'A{ adjustment of loss 亏损调整
VvTi>2(. adjustment process 调整过程;调整程序
C=&;4In adjustment range 调整幅度
K(rWM>Jv administered exchange rate 受管制汇率
'1rO&F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XPT@ LM administration expenses 行政费用
m.ejGm? administration fee 手续费;行政费
=DwY-Ex administration in bankruptcy 破产管理
Xp0S administration order 遗产管理令
6-QcHJ>m6U administrator 管理人;遗产管理人
);d"gv(]D administrator of the estate 遗产管理人
4rUOk"li admission of debt 债项承认书
,P^4??' o admission of proof 接纳债权证明
0gH;y+\=* advance 放贷款项;垫付款项;预支款项;预付款项
e@{Rlz advance account 暂支帐目;预付款帐户
#sM*<2vj advance compensation 预付补偿金
DhN<e7c` advance from shareholder 股东垫款
*H~&hs>k advance pending reimbursement 预支以待日后付还
y\ax?(z advanced economy 先进经济体系
nx@,oC4 advancement 预付;预付财产
Y'76! Y advances warrant 垫款令
USzO):o advancing 贷出
oW3|b2D adverse balance 逆差
m-lTXA( adverse exchange 逆汇
DVjwY_nG7 advertisement addressed to shareholders 在报章刊登的致股东通告
_*CbtQb5 advice for collection 托收通知书
Z ty9O8g advice of drawing 提款通知书;汇票通知书
23/;W| advice of payment 付款通知
naVbcY Advisory Committee [Securities and Futures Commission]
HM &"2c 谘询委员会〔证券及期货事务监察委员会〕
3|=L1Pw# Advisory Committee on Diversification 经济多元化谘询委员会
@0-vf>e3- affidavit 誓章;遗产申报誓章
F"0=r affidavit of no receipt 述明无收款的誓章
0}N"L ml affiliate 联号;联营公司;附属公司
h_15 " rd affiliated company 附属公司;联号;联营公司
yZc#@R[0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f0+vk'Z affordability 负担能力
Lmw4 African Development Bank [AfDB] 非洲开发银行
:H>0/^Mg0 after-acquired property 事后取得的财产
w+iIay after-hours dealing 市后交易
a;=IOQ after-tax profit 税后盈利;税后利润;税后溢利
bU$M) agency agreement 代理协议
))4RgS$ agency expenses 代理机构的开支
1t} agency fee 代理费
5IfC8drAs Agency Law 《代理法》
zoZ10?ojC agent 代理人;承销人
UdcrX`^. agent of company 公司代理人
##nC@h@ agent's fee 代理人费;经纪费
yaYJmhG aggregate 总计;总数;总体数字
f0
kz:sZ9 aggregate amount 总款额;总额
$ EexNz aggregate assets and liabilities 总体资产与负债
C/MQY:X4 aggregate at constant price 按固定价格计算的总体数字
#Ve@D@d[ aggregate demand 总需求
7yUX]95y8 aggregate gross position 总持仓量
V#X<Yt aggregate limit 总限额
>DR$}{IV aggregate of salaries tax 合计薪俸税
d fSj= 4 aggregate performance 总体表现;总体业绩
1u~a*lO} aggregate supply 总体供应
5em*9Ko aggregate surplus 总盈余
a?@lX>Z aggregate total 整体总额
}z5u^_-m aggregate value 总值;合计价值
X=V2^zrt aggregated basis 合计基准
8=OpX,t( aggregated net chargeable income 合计应课税入息实额
:D~J(Y2 aggregation 合并计算;合计;总和
@.L/HXu-P aggregation of incomes of husband and wife 夫妇入息合并计算
!vq|*8 aggregation of property 财产的总和
'<xV]k|v agio 差价;贴水
%H4>k#b@$ 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#6tKY;N Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Hz j%G> 《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》
+mC?.B2D Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DA>TT~L 《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》
v {)8QF] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
CI=M0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r!~6. agreement for a settlement 授产协议
*
'Bu-1{ agreement for assignment 转让协议
i&j]FX6q agreement for sale 售卖协议;买卖协议
q^h/64F agreement for sale and purchase 买卖协议
yw >Frb5p agreement for the payment of interest 支付利息协议
Ho1 V)T> agreement for the repayment of money 还款协议
ANTWWs} agreement of reinsurance 再保险协议
l OiZ2_2 Agricultural Bank of China 中国农业银行
LIn2&r:U air passenger departure tax 飞机乘客离境税
A45!hhf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
f dJ<(i]7W airport tax 机场税
/rHlFl|Wy alcohol duty 酒精税
0<+eN8od. alienation 让与;让渡;转让
O]KQ]zN alimony 生活费;赡养费
EAlLxXDDh All Ordinaries Index [AOI] 所有普通股指数
Qh+zs^-? all risks 全险;综合险
vbfQy2q All Sales Record for Stock Market 《股票市场成交报告》
Z1{>"o:@ Allied Capital Resources Limited 新联财务有限公司
5YYBX\MV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`%*`rtZ+H. allocation letter 拨款信件
L;v.X'f allocation of fund 分配款项;预留款项
51xf.iB allocation of profit 利润分配;溢利分配
ZFs
xsg^r allocation warrant 拨款令
>4J(\'}m| allotment 分配;配股
1Cw
HGO allotment notice 股份配售通知;配股通知
xqfIm%9i} allotment of shares 股份分配
?_ eHvw allowable 可获宽免;免税的
kW=!RX[& allowable business loss 可扣除的营业亏损
KbMan~Pb6 allowable expenses 可扣税的支出
gt\kTn." allowance 免税额;津贴;备抵;准备金
g([M hf# allowance for debts 债项的免税额
a\&g;n8jA allowance for depreciation by wear and tear 耗损折旧免税额
w-3Lw< allowance for funeral expenses 殡殓费的免税额
&Tg~A9y\ allowance for inflation 为通货膨胀而预留的款项;通胀准备金
AWi+xo| allowance for repairs and outgoings 修葺及支出方面的免税额
D"exI] allowance to debtor 给债务人的津贴
1u"#rC>7.4 alteration of capital 资本更改
6Ad=#MM alternate trustee 候补受托人
WEtPIHruyt amalgamation 合并
R?M>uaxn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dSe d6 ambit of charges 征税范围;收费范围
Mbn;~tY> amended valuation 经修订的估值
-q\Rbb5M American Commodities Exchange 美国商品交易所
g.\%jDM American Express Bank Limited 美国运通银行
ij1YV2v American Stock Exchange 美国证券交易所
]n3!%0]\ amortization 摊销
{nw.bKq7 amount due from banks 存放银行同业的款项
=_CH$F!U amount due from banks abroad 存放海外银行同业的款项
qg:EN~E# amount due from holding companies 控股公司欠款
wo;OkJKF amount due from local banks 存放本港银行同业的款项
+.Xi7x+#O amount due to banks 银行同业的存款
0{ amount due to banks abroad 海外银行同业的存款
3-'3w , amount due to holding companies 控股公司存款
Jhfw$ DF amount due to local banks 本港银行同业的存款
Ss_}@p ^ amount due to outport banks 外埠银行同业的存款
(T%Ue2zlY amount for note issue 发行纸币的款额
fXh{_> amount of bond 担保契据的款额
'V&Tlw| amount of consideration 代价款额
s+(@UUl amount of contribution 供款数额
LqNyi amount of indebtedness 负债款额
~/XDA:nfL: amount of principal of the loan 贷款本金额
XlnSh<e amount of rates chargeable 应征差饷数额
]B$J8.{q0 amount of share capital 股本额
a ," amount of sums assured 承保款额
RhC|x,E amount of variation 变动幅度
`3`.usw amount of vote 拨款数额
7C R6ew~ amount payable 应付款额
1 jO%\uR/ amount receivable 应收款额
? a)Fm8Y Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0Ua=&;/2 analysis 分析
}9&dY!h + ancillary risk 附属风险
nxNHf3
annual account 周年帐目;周年帐目报表;年度决算;年结
4-I7"pW5 annual accounting date 年结日期
".2d{B annual allowance 每年免税额;年积金;年度津贴;年津
7O:g;UI# annual balance 年度余额
N,l"9>CF annual disposable income 每年可动用收入
SlwQ_F"4L annual estimates 周年预算
JW)f'r_f annual fee 年费
/nn~&OU annual general meeting 周年大会
Y6Ux*vhK annual growth rate 年增率;每年增长率
Cy)N hgz annual long-term supplement 长期个案每年补助金
i<):%[Q)> annual pensionable emolument 可供计算退休金的年薪
9M5W4& annual report 年报
R_\o`v5 Annual Report on the Consumer Price Index 《消费物价指数年报》
H \'1.8g/ annual return 周年报表;周年申报表;每年报税表格
r=~K#:66 Annual Return Rules 《周年报表规则》
(.X)= annual review of consumer prices 每年消费物价回顾
`WnsM;1Y" annual roll-forward basis 逐年延展方式
dFA1nn6{ annual salary 年薪
sN2m?`?"G annual statement 年度报表;年度决算表
[ D.%v~j 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
C!ch
!E# annuitant 年金受益人
j=Izwt>
annuity 年金
tP"6H-)X& annuity contract 年金合约
%M))Ak4~a annuity on human life 人寿年金
('AAHq/ antecedent debt 先前的债项
fx>U2 ante-dated cheque 倒填日期支票
2dcvB]T! anticipated expenditure 预期开支
jU* D anticipated net profit 预期纯利
?5/7
@V anticipated revenue 预期收入
/sj*@HF= anti-inflation measure 反通货膨胀措施
Cs
y,3XG anti-inflationary stance 反通货膨胀立场
IN.g apparent deficit 表面赤字
W)J MV apparent financial solvency 表面偿债能力
?c+$9 apparent partner 表面合伙人
3W]gn8 application for personal assessment 个人入息课税申请书
f*xr0l application of fund 资金应用
:0QDV~bs application to release as liquidator and to destruct the books of accounts and documents
^;rjs|`K# 申请免除清盘人职务及毁灭帐簿与文件
CWocb=E appointed actuary 委任精算师
3u& ,3: appointed auditor 委任核数师;委任审计师
e([>sAx!1 appointed trustee 委任的受托人
B\e*-:pq> appointer 委任人
9[;da apportioned pro rata 按比例分摊
}WaZ+Mdg\ apportionment 分配;分摊
9t6c*|60#n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9x|`XAB apportionment formula 分摊方程式
YB<nz<;JR apportionment of estate duty 遗产税的分摊
m C`*#[ appraisal 估价;评估
Y;%LwDC appreciable growth 可观增长
)Jdku}Pf appreciable impact 显着影响
d~QM@<SV appreciable increase 可观增长
w;j<$<4=7 appreciation 增值;升值
8?Ju\W appreciation against other currencies 相对其他货币升值
NkO+)= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m#Z&05^ appreciation tax 增值税
*YL86R+U appropriation 拨款;拨用;拨付
'4<o&b^yQ appropriation account 拨款帐目
@c'iT20 Appropriation Bill 拨款法案
q7f`:P9~ appropriation-in-aid system 补助拨款办法
ft1#f@b. approved assets 核准资产
c)B3g.C4m approved basket stock 认可一篮子证券
,[zSz8R approved budget 核准预算
;Q^>F6+_m approved charitable donation 认可慈善捐款
BxjSo^n approved charitable institution 认可慈善机构
RL/y7M1j approved currency 核准货币;认可货币
>}%#s`3W1_ approved estimates 核准预算
AvB=/p@] approved estimates of expenditure 核准开支预算
`[g$EXX approved overseas insurer 核准海外保险人
ES AX}uF approved overseas trust company 核准海外信托公司
{sGEopd8]q approved pooled investment fund 核准汇集投资基金
..X _nF approved provident fund scheme 认可公积金计划
"YY<T&n approved provision 核准拨款
, ?U)mYhI approved redeemable share 核准可赎回股份
NsP=l] approved regional stock 认可地区性证券
\Ta5c31S+ approved retirement scheme 认可退休金计划
PJ0~ymE1~G approved subordinated loan 核准附属贷款
EJ#I7_ arbitrage 套戥;套汇;套利
q,O_y<uw arbitrageur 套戥者;套汇者
4\u`MR arbitrary amount 临时款项
yxHo0U arrangement 措施;安排;协定
,?er AI arrears 欠款
?]$<Ufr arrears of pay 欠付薪酬
Qn.dL@W arrears of revenue 逾期未收税款;逾期未收的帐项
ZY]$MZf5yo articles of association 组织章程;组织细则;组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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Ll|in@ ascertainment of profit 确定利润
6QCVi "Asia Clear" “亚洲结算系统”
(${ #l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&K[sb% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*$BUow/> Asian Development Fund [ADF] 亚洲发展基金
_.Hj:nFHz Asian dollar bond 亚洲美元债券
`;+x\0@< Asian dollar market 亚洲美元市场
kSzap+ nB? Asian dollar rate 亚洲美元利率
GEF's#YWK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j?m(l,YD|* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
yRyXlZC asked price 沽盘;喊价;索价;卖方报价
vj%"x/TP assessable income 应评税入息
#e-K It assessable loss 应评税亏损
QK[^G6TI assessable profit 应评税利润
\} v@!PQl assessable value 应评税值
q
i yK assessed profit 估定利润
O>qlWPht assessed value 经评估价值
41<h|WA assessment 评税;评定;估价;评税单
z$R&u=J assessment number 评税编号;估价编号
;mQ|+|F6X assessment of additional tax 补加税评税
5\C(2naf assessment of performance 业绩评估;实绩评价
8sG?|u Assessor 评税主任
[0y,K{8t asset price bubbles 资产价格泡沫
|ymW0gh7o$ asset-backed securities 具资产保证的证券
r9WR1&T) assets accretion 资产增值
Dg.~"h5mT assets and liabilities 资产与负债
:_6o|9J\t assets betterment statement 资产递增表;资产改进表
,"is%O. assets lending 实物放款;有抵押贷款
kC%H E assets of the company passing on the death 死者去世时转移的公司资产
wGNEb assets pledged as security for liabilities 用作负债抵押的资产
* @]wT' assets portfolio 资产投资组合
eN.6l2- assets price 资产价格
XYuX+&XW/ assets quality 资产质素
*6` ^8Y\ assets realization 资产变现
1>rQ).eT assets refinancing arrangement 资产再集资安排
!DFTg4xb assets securitization 资产证券化
P"^Yx8 L# assets situated outside Hong Kong 在香港以外地方的资产
Y4 z assets stripping 削减资产;拆卖资产
j0}wv~\ assets value 资产值
@I?,!3`jS assignee 承让人
'1LN)Yw assignment 转让;转让书;转让契
wg%Z assignment of interest 权益转让
^UJIDg7zS assignment of letters patent and trade mark 专利证书及商标转让
yO7y`;Q(sF assignment of property 物业转让;物业转让书
DdI%TU K, assignment right 转让权
W9Azp8)p] assignor 转让人
X-((
[A associate 有联系的人;有关连人士;相联者;合伙人;联系人
81x/bx@L% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
>^Wpc associate member 附属会员
>W] Wc4\ associated body corporate 相联法人团体
d9:I.SA)E associated company 相联公司;联属公司
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(U+: associated corporation 相联法团
#~nXAs]Q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
y/Y}C.IWp) 公认会计师公会〔英国〕
\Hrcf +` Association of Futures Exchange Brokers 香港期货经纪协会
/)J]ItJlz Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!9PAfi? association of underwriters 承保人组织
:?zq! assumption of control 接管
<M1*gz assurance 担保;保险;转易;转易书
_lk VT'] assurance of interest 权益的转易
0SYJ*7lPX
at 19XX price 按一九XX年价格计算
2~f*o^%l at a discount 按赔价计算;按贴水价格计算;打折扣
KPO w at a premium 按溢价计算;按升水价格计算
/kG?I_z at call 通知付款;按通知
-c?x5/@3 at constant market price 按固定市价计算
N.q~\sF^ at constant price 按固定价格计算
#)7`}7N at cost 按成本计算
=@M9S at current market price 按当时市价计算;按现时市价计算
z3i`O
La at current price 按当时价格计算;按现时价格计算
Yv]vl6< at factor cost 按要素成本计算;按生产要素成本计算
VVch% at money-of-the-day price 按付款当日价格计算
BedL `[, at or better 按指定或较佳价位〔买卖指令〕
51|s2+GG at par 按面值计算;平价
"rLm)$I at sight 见票即付
siCi+Y at the close 按收市盘
*uRDB9#9, at the opening 按开市盘
##Pzc~xSn attestation 见证;见证条款
#M!$CGi ( at-the-money option 平价期权
^-PYP:* attorney 受权人;受托代表人
"r@#3T$ attornment 新拥有人承认书
5}hQIO&^% attributable profit 可归属利润
{l$)X attributable share value 可归属股份价值
A4@z+ebb l Auckland Stock Exchange 奥克兰证券交易所
zqdkt ` auction 拍卖
ty['yV-;a auctioneer 拍卖商
h SS9mQ audit 审计;核数
=<H ekiYM Audit Commission 审计署
G`%rnu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<tbs,lcw; 稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕
Q"
h]p audit review 帐目审查
cI8\d 4/py Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;~:Z~8+{c audited account 审计帐目;经审计的帐目
+
>dC audited annual account 经审计的周年帐目
-{OJM|W+ audited balance sheet 经审计的资产负债表
,0h{RZKw auditor 核数师;核数主任;审计师
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6QJZ$ auditor's certificate 核数师证明书;审计师证明书
jW8ad{ auditor's report 核数师报告;审计师报告
8/R$}b>< Aussie bond 澳元债券
N*Q*>q austerity budget 紧缩预算
B">Ko3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[rcM32 Australia All Ordinaries Index 澳洲所有普通股票指数
:!Q(v(M Australian Dollar [AUD] 澳元
Pzzzv^+ Australian Options Market 澳大利亚期权市场
4K:Aqqhds Australian Securities Commission 澳洲证券事务监察委员会
Cj~e` VRhk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W895@ Australian Stock Exchange 澳大利亚证券交易所
>Vq07R Austrian Schilling [ATS] 奥地利先令
/'DAB** authentication 认证;鉴证
4uO88[= authority to purchase 委托购买证;委购书
xM<aQf\j authorization 认可;核准;授权;授权书
OCdX'HN5Y authorization by direction 指示授权
;U?=YSHk7 authorization by instruction 指令授权
0AWxU?$A4 authorization by warrant 令状授权
&?QKWxN authorization of unit trust 单位信托的认可
a] c03$f K authorized agent 指定代理人
,/p+#|>C= authorized capital 法定资本
Y54yojvV authorized clerk 出市员
\Kui`X authorized dealer 认可交易商
nnRb authorized financial institution 认可财务机构
X{cB%to authorized fund 认可基金
[AFR \{ authorized fund house 获授权的基金公司;认可基金公司
Xmmj.ZUr authorized institution 认可机构
x4kQG e( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]lGkZyUhI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
NKFeND authorized insurer 获授权保险人;获认可承保人
<Af&Q0J authorized investment 特准投资项目
] rqx><!
authorized person 获授权人
~P}ng{x4z authorized representative 获授权代表
cy6YajOk7 authorized share capital 法定股本
TW 1`{SM automated quotation system 自动报价系统
s7}-j2riq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m\&99-j:@b 自动交易系统〔香港期货交易所有限公司〕
KI\bV0$p< automatic adjustment mechanism 自动调整机制
|a7Kn/[`, automatic adjustment system 自动调整系统
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