A:
kebk f,`p A share A股;甲类股份
eL>wKu:r abatement of tax 减税;减扣免税额
p5jR;nOZ%l ABN AMRO Bank N.V. 荷兰银行
!E&l=*lM. above-the-line expenditure 线上项目支出;经常预算支出
F?$Vx)HI above-the-line receipt 线上项目收入;经常预算收入
vf zC2 ABSA Asia Limited 南非联合亚洲有限公司
j,Mbl"P absolute change 绝对数值变更
[[HCP8Wk absolute expenditure 实际开支
B{b?j*fHJ absolute guideline figure 绝对准则数字
fF(AvMsO absolute interest 绝对权益
O=t~.])) absolute order of discharge 绝对破产解除令
~5&B#Sm[G absolute profit margin 绝对利润幅度
wo+`WnDh absolute value 实值;绝对值
z
.Z absolutely vested interest 绝对既得权益
Mq#m;v$E absorbed cost 已吸收成本;已分摊成本
43E)ltR=] absorption 吸收;分摊;合并
9Nps<+K absorption rate 吸收率;摊配率;分摊率
1.M<u)1GU ACB Finance Limited 亚洲商业财务有限公司
5kGQf acceptable form of reciprocity 合理的互惠条件
w[F})u]E acceptable rate 适当利率;适当汇率
(a0(ZOKH acceptance agreement 承兑协议
Mk~U/oq acceptance for honour 参加承兑
e]nP7TIU acceptor 承兑人;接受人;受票人
T ay226 acceptor for honour 参加承兑人
Auc&dpW accident insurance 意外保险
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V1ik[ Accident Insurance Association of Hong Kong 香港意外保险公会
De>e`./56 accident insurance scheme 意外保险计划
$@@ii+W}\ accident year basis 意外年度基准
9i U/[d accommodation 通融;贷款
'j*Q accommodation bill 通融票据;空头票据
qH0JZdk accommodation party 汇票代发人
3b\s;! account balance 帐户余额;帐户结余
;e*okYM account book 帐簿
c&1_lI,tH account collected in advance 预收款项
(V&8
WN account current book 往来帐簿
pj<aMh account of after-acquired property 事后取得的财产报告
Dt<MEpbur account of defaulter 拖欠帐目
$K+|bb account payable 应付帐款
{ TI,|'>5[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
`y61Bz account receivable 应收帐款
)sW!s3>S> account receivable report 应收帐款报表
0ETT@/)]z account statement 结单;帐单;会计财务报表
b1>]?. account title 帐户名称;会计科目
h<)ceD<, accountant's report 会计师报告
bl&9O Accountant's Report Rules 会计师报告规则
.?rs5[th* accounting and auditing procedure 会计与审计程序;会计与核数程序
*~4<CP+"0 Accounting Arrangements 《会计安排》
5 (!F Q accounting basis 会计基础
r_ +!3 accounting by Official Receiver 破产管理署署长呈交的帐目
-xLK/QAL Accounting Circular 《会计通告》
o3\^9-jmp accounting class 会计类别
_-H,S)kI` accounting date 记帐日期;会计结算日期
=jh^mD&' accounting for money 款项核算
g"Hl 30o Accounting Officer 会计主任
]l h=ZC accounting period 会计报告期;会计期
rN7JJHV accounting policy 会计政策;会计方针
AxH`4=3< accounting practice 会计惯例
8dLmsk^ accounting principle 会计准则
4,W,E4 7 accounting record 会计记录
@:B}QxC accounting report 会计报告
rNicg]:\x Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(pM&eow} Accounting Society of China 中国会计学会
yMM2us#*+q accounting statement 会计报表
9@lG{9id? accounting system 会计制度;会计系统
h+!R)q8M accounting transaction 会计事项;帐务交易
G9xO>Xp^Al accounting treatment 会计处理
hP{+`\&<f accounting year 会计年度
,4XOe,WQ accretion 增值;添加
S&y${f accrual 应计项目;应累算数目
^~TE$i< accrual basis 应计制;权责发生制
^V9|uHOJoq accrual basis accounting 应计制会计;权责发生制会计
v5e*R8/ accrue 应累算;应计
of7p~{3H accrued benefit 应累算利益
hT_Q_1, accrued charges 应计费用
7!(/7U6rP accrued cumulative preference share dividend 应累算的累积优先股股息
3?`TEw~' accrued expenses 应累算费用
pZ[|Q 2( accrued interest payable 应付利息;应计未付利息
N}[!QE accrued interest receivable 应收利息;应计未收利息
K?e16; accrued right 累算权益
R=48:XG3/K accruing profit 应累算的利润
5]CaWFSmT accumulated fiscal reserve 累积财政储备
_-#o[>2[ accumulated profit 累积利润;滚存溢利
J4j:nd accumulated reserve 累积储备
ek/zQM@% accumulation of surplus income 累积收益盈余
^jb;4nf acquired assets 既得资产
90Sras>F acquisition 收购;购置;取得
3}3b@: < acquisition cost 购置成本
UUbO\_&y acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权
^.g-}r8, acquisition of control 取得控制权
1^GRUbOU[ acquisition of fixed assets 购置固定资产
t5i58@{~ acquisition of shell “买壳”
%qE"A6j acquisition price 收购价
W?!rqo2SP act of God 天灾
GcA|JS=> acting partner 执事合伙人
iFcSz active market 买卖活跃的市场;交投畅旺的市场;旺市
2?:OsA} active partner 积极参与的合伙人
huyfo1( active trading 交投活跃
I1s= = actual circulation 实际流通
v$JW7CKA actual cost 实际成本
`D=d!!1eUi actual expenditure 实际开支;实际支出
{(asy}a9K actual income 实际入息;实际收入;实际收益
R47y/HG, actual market 现货市场
-bSM]86 actual price 现货价;实际价格
c3c3T`B actual profit 实际利润
^5?|Dj actual quotation 实盘;实际价位;实际报价
{%P2.: actual year basis 按实际年度计算
]mNsG0r6 actuals 实货
`(P71T actuarial investigation 精算调查
=(P$P actuarial principle 精算原则
8cMX=P actuarial report 精算师报告
ySDo(EI4 Actuarial Society of Hong Kong 香港精算学会
L\bcR actuarial valuation 精算师估值
9H:J&'Xi7 actuary 精算师
:f_oN3F p ad referendum agreement 暂定协议;有待覆核的协定
8r@GoG> ad valorem duty 从价税;按值征税
ZWjje6 ad valorem duty system 从价税制
9jx>&MnWs ad valorem fee 从价费
![vy{U.:` ad valorem tariff 从价关税
$nIE;idk additional allowance 额外免税额
)"{}L.gC6 additional amount for unexpired risk 未过期风险的额外款额
U,fPG/9 additional assessable profit 补加应评税利润
s[/d}S@ > additional assessment 补加评税
:M`~9MCRf additional commitment 额外承担
*}Z additional commitment vote 额外承担拨款
w~pe?j_F$ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oOubqx additional dependent parent allowance 供养父母额外免税额
Z0'LD< additional provision 额外拨款
=,qY\@fq additional stamp duty 附加印花税
k,<7)- additional tax 补加税罚款;补加税款
ZJhI|wRwD Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9PG{>W$M adjudged bankrupt 被裁定破产
gVJh@]8) adjudicated bankrupt 裁定破产人
"WXUz adjudication fee 裁定费;评定印花税额手续费;评估契据费
3i4m!g5Z? adjudication of bankruptcy 裁定破产;宣告破产
>f-RzQ k adjudication of insolvency 裁定无力偿还债务
ER[$TH& adjusted actual 经调整的实数;调整后的实数
z^4+Un adjusted current assets 经调整的流动资产;调整后的流动资产
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I#-h<SG adjusted figure 经调整的数字;调整后的数额
gXn`! adjusted liabilities 经调整的负债;调整后的负债
d$E>bo-\ adjusted loss 经调整的亏损;调整后的亏损
0a@tPskV adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
z.2UZ%: adjusted profit 经调整的利润;调整后的利润
.A6pPRy e adjusted surplus 经调整的盈余额;调整后的盈余额
9a sA-'fZ adjusted value 经调整的价值;调整后的价值
(sH4T> adjustment 调整;修订;理算〔保险〕
9U3 }_ adjustment centre 调剂中心
E(1G!uu< adjustment lag 调整过程的时间差距;调整时差
CQ Ei(ty adjustment mechanism 调整机制
10r!p:D adjustment of loss 亏损调整
**AkpV) adjustment process 调整过程;调整程序
yOXEP adjustment range 调整幅度
V,[[#a)y administered exchange rate 受管制汇率
i*&b@.7N Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g_>E5z. administration expenses 行政费用
n? =O@yq administration fee 手续费;行政费
cf"!U+x administration in bankruptcy 破产管理
,Tx38 administration order 遗产管理令
Y<N#{)Q administrator 管理人;遗产管理人
_Vt9ckaA administrator of the estate 遗产管理人
MAX?,-x admission of debt 债项承认书
KZ65#UVX admission of proof 接纳债权证明
/1.Z=@ 7 advance 放贷款项;垫付款项;预支款项;预付款项
q%]5/.J advance account 暂支帐目;预付款帐户
e~,+rM advance compensation 预付补偿金
V! TGFo} advance from shareholder 股东垫款
_pvt,pW advance pending reimbursement 预支以待日后付还
_o+OkvhU advanced economy 先进经济体系
8)Vl2z advancement 预付;预付财产
qAlX#] advances warrant 垫款令
3Y +;8ld advancing 贷出
-sDl[ adverse balance 逆差
gdyWuOxa| adverse exchange 逆汇
Zm6jF advertisement addressed to shareholders 在报章刊登的致股东通告
&H}Xk!q5b^ advice for collection 托收通知书
W&I:z-VH advice of drawing 提款通知书;汇票通知书
GGZ9DC\{ advice of payment 付款通知
.]<gm9l Advisory Committee [Securities and Futures Commission]
]1h9:PF 谘询委员会〔证券及期货事务监察委员会〕
|A0U3$S= Advisory Committee on Diversification 经济多元化谘询委员会
ajkpU.6E: affidavit 誓章;遗产申报誓章
XGYsTquSe affidavit of no receipt 述明无收款的誓章
m?4HVv affiliate 联号;联营公司;附属公司
wsAb8U C_ affiliated company 附属公司;联号;联营公司
ku>Bxau4> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=t~]@?]1D affordability 负担能力
[IHG9Xg African Development Bank [AfDB] 非洲开发银行
>*+n`"6 after-acquired property 事后取得的财产
~Xr[d07bC after-hours dealing 市后交易
pMAFZfte!x after-tax profit 税后盈利;税后利润;税后溢利
>,)U46 agency agreement 代理协议
W+s3rS2 agency expenses 代理机构的开支
o62GEl25 agency fee 代理费
{D,-
Whi Agency Law 《代理法》
C9FAX$$^(Y agent 代理人;承销人
<5h}\5#<j agent of company 公司代理人
&&"+\^3 agent's fee 代理人费;经纪费
Y10 aggregate 总计;总数;总体数字
+I:/8,&-x aggregate amount 总款额;总额
#a]\3X aggregate assets and liabilities 总体资产与负债
\t&8J+% aggregate at constant price 按固定价格计算的总体数字
}<'ki
; aggregate demand 总需求
tv]9n8v aggregate gross position 总持仓量
=*6H!bzX aggregate limit 总限额
9Nz}'a;?> aggregate of salaries tax 合计薪俸税
4>B=k aggregate performance 总体表现;总体业绩
(Bpn9}F-V. aggregate supply 总体供应
DD>n-8M@> aggregate surplus 总盈余
<p`
F/p- aggregate total 整体总额
Dv^M/z2&[ aggregate value 总值;合计价值
k@>(sXs aggregated basis 合计基准
lx~C{tl2 aggregated net chargeable income 合计应课税入息实额
ys7Tq+ aggregation 合并计算;合计;总和
CSNz8
y aggregation of incomes of husband and wife 夫妇入息合并计算
XF@34b5( aggregation of property 财产的总和
DoICf1 agio 差价;贴水
]2@lyG#<< 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》
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