A:
27[e0 j A share A股;甲类股份
p cUccQ abatement of tax 减税;减扣免税额
/ QL<>g ABN AMRO Bank N.V. 荷兰银行
xS/=9l/G above-the-line expenditure 线上项目支出;经常预算支出
'bZw-t!M@ above-the-line receipt 线上项目收入;经常预算收入
n::i$ZUdK ABSA Asia Limited 南非联合亚洲有限公司
=;n>#< absolute change 绝对数值变更
`_/1zL[ absolute expenditure 实际开支
_"D J|j absolute guideline figure 绝对准则数字
}Gb^%1%M absolute interest 绝对权益
1$# r)S[* absolute order of discharge 绝对破产解除令
<oP`\m absolute profit margin 绝对利润幅度
PDc4ok`) absolute value 实值;绝对值
VIGLl'8p absolutely vested interest 绝对既得权益
=&-.] |t absorbed cost 已吸收成本;已分摊成本
tculG|/ absorption 吸收;分摊;合并
| 9 *$6Y absorption rate 吸收率;摊配率;分摊率
D5@}L$u ACB Finance Limited 亚洲商业财务有限公司
O.Dz}[w acceptable form of reciprocity 合理的互惠条件
bZK`]L[ acceptable rate 适当利率;适当汇率
%NlmLWF. acceptance agreement 承兑协议
.ozBa778u acceptance for honour 参加承兑
>d
.|I& acceptor 承兑人;接受人;受票人
_u_|U acceptor for honour 参加承兑人
Z$Ps_Ik accident insurance 意外保险
v{lDEF@2^N Accident Insurance Association of Hong Kong 香港意外保险公会
v(O@~8(I accident insurance scheme 意外保险计划
@DM NLsQ accident year basis 意外年度基准
<.lN'i;( accommodation 通融;贷款
y&4im;X0 accommodation bill 通融票据;空头票据
GQ.akA_( accommodation party 汇票代发人
&SZAe/3+ account balance 帐户余额;帐户结余
"lA$;\& account book 帐簿
\(f82kv account collected in advance 预收款项
]Zay9jD}c- account current book 往来帐簿
)"P.n-aF account of after-acquired property 事后取得的财产报告
Tnf&32IA account of defaulter 拖欠帐目
wN0?~ account payable 应付帐款
DT;;4-{ account payee only [A/C payee only] 只可转帐;存入收款人帐户
Z'^.H3YvL account receivable 应收帐款
b[n6L5P5m2 account receivable report 应收帐款报表
@ohJ' account statement 结单;帐单;会计财务报表
'@hnqcqXq account title 帐户名称;会计科目
*"/BD=INv} accountant's report 会计师报告
9<!??'@f Accountant's Report Rules 会计师报告规则
Y\1& Uk accounting and auditing procedure 会计与审计程序;会计与核数程序
r 3T #Nv Accounting Arrangements 《会计安排》
M tDJ1I% accounting basis 会计基础
:^QV,d<C accounting by Official Receiver 破产管理署署长呈交的帐目
rA_r$X Accounting Circular 《会计通告》
zS?}3#g0u accounting class 会计类别
|~D~#Nz accounting date 记帐日期;会计结算日期
V^9%+L+E5 accounting for money 款项核算
~te{9/ Accounting Officer 会计主任
/oM&29 jy accounting period 会计报告期;会计期
6NFLk+kqN accounting policy 会计政策;会计方针
2I4G=jM[ accounting practice 会计惯例
=o"sBVj accounting principle 会计准则
%HZ!s
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X~; *zYd5 accounting report 会计报告
{2|sk9?W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5=MM^$QG Accounting Society of China 中国会计学会
/KJWo0zo accounting statement 会计报表
Tc;BE accounting system 会计制度;会计系统
9fSX=PVRmQ accounting transaction 会计事项;帐务交易
uTrGb:^ accounting treatment 会计处理
rPW9lG accounting year 会计年度
%%O_:@9x, accretion 增值;添加
c$hoqi |tD accrual 应计项目;应累算数目
7,9zj1< accrual basis 应计制;权责发生制
c%n%,R> accrual basis accounting 应计制会计;权责发生制会计
#>$w9}gFi accrue 应累算;应计
| qf8y accrued benefit 应累算利益
t9
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W9SEYkg accrued cumulative preference share dividend 应累算的累积优先股股息
C%Op[H3 accrued expenses 应累算费用
DGAg#jh accrued interest payable 应付利息;应计未付利息
UB;~Rf( . accrued interest receivable 应收利息;应计未收利息
q*>|EJR^Rw accrued right 累算权益
*UG=dl#F# accruing profit 应累算的利润
P}p6{ accumulated fiscal reserve 累积财政储备
O
>&,h^ accumulated profit 累积利润;滚存溢利
WgV[,( accumulated reserve 累积储备
+7)/SQM5 accumulation of surplus income 累积收益盈余
w\.z-6G acquired assets 既得资产
<J1$s_^` acquisition 收购;购置;取得
!3at(+4 acquisition cost 购置成本
dNs<`2m acquisition expenses 购置费用
KI<Vvcm acquisition of 100% interest 收购全部股权
BtWm ZaKi acquisition of control 取得控制权
}xzbg acquisition of fixed assets 购置固定资产
~hA;ji|I acquisition of shell “买壳”
oakm{I|k} acquisition price 收购价
QNm.8c$ act of God 天灾
\?.M1a[ acting partner 执事合伙人
_{?/4ZhA\+ active market 买卖活跃的市场;交投畅旺的市场;旺市
o{QPW active partner 积极参与的合伙人
!}uev active trading 交投活跃
h|=&a0 actual circulation 实际流通
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! XNTk]! actual expenditure 实际开支;实际支出
h5#V,$ actual income 实际入息;实际收入;实际收益
le`_ actual market 现货市场
gI~jf- w actual price 现货价;实际价格
G9\@&= actual profit 实际利润
~rU{Q>c actual quotation 实盘;实际价位;实际报价
B,dKpz;kFg actual year basis 按实际年度计算
ODqWXw# actuals 实货
6JL:p{RLi actuarial investigation 精算调查
qg@Wzs7c~ actuarial principle 精算原则
TBqJ.a actuarial report 精算师报告
Mio~CJ"? Actuarial Society of Hong Kong 香港精算学会
"Q@ZS2;A actuarial valuation 精算师估值
!tD,phca~ actuary 精算师
4mzWNr>fb ad referendum agreement 暂定协议;有待覆核的协定
7_#i,|]58 ad valorem duty 从价税;按值征税
=i)k@w_(x ad valorem duty system 从价税制
|2~fOyA+ ad valorem fee 从价费
>;@hA*< ad valorem tariff 从价关税
PizPsJ|& additional allowance 额外免税额
lF LiW additional amount for unexpired risk 未过期风险的额外款额
Me*]Bh additional assessable profit 补加应评税利润
KIUa additional assessment 补加评税
wKAc ;! additional commitment 额外承担
pn~$u additional commitment vote 额外承担拨款
\uV;UH7qe additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FPPGf!Eq additional dependent parent allowance 供养父母额外免税额
nMHs5'_y additional provision 额外拨款
$.@)4Nu!_ additional stamp duty 附加印花税
jlZW!$Iq additional tax 补加税罚款;补加税款
O8:,XTAN Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
LA^H213N| adjudged bankrupt 被裁定破产
A5ps|zidI adjudicated bankrupt 裁定破产人
&Qdd\h# adjudication fee 裁定费;评定印花税额手续费;评估契据费
AiO29< adjudication of bankruptcy 裁定破产;宣告破产
0TI+6u adjudication of insolvency 裁定无力偿还债务
"i1~YE adjusted actual 经调整的实数;调整后的实数
8^N"D7{mO adjusted current assets 经调整的流动资产;调整后的流动资产
l0$
+)FKd adjusted figure 经调整的数字;调整后的数额
3E361?ubM adjusted liabilities 经调整的负债;调整后的负债
Z*|qbu) adjusted loss 经调整的亏损;调整后的亏损
;2;Kq)j_= 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
'
RjFWHAp adjusted profit 经调整的利润;调整后的利润
<4Jo1 adjusted surplus 经调整的盈余额;调整后的盈余额
WV"{oED adjusted value 经调整的价值;调整后的价值
8V(#S:G35 adjustment 调整;修订;理算〔保险〕
Q04iuhDO: adjustment centre 调剂中心
ewtoAru adjustment lag 调整过程的时间差距;调整时差
@GGPw9a adjustment mechanism 调整机制
`jb?6;15 adjustment of loss 亏损调整
|EaEdA@T adjustment process 调整过程;调整程序
=e,2/Ep{i adjustment range 调整幅度
8Mq]
V
v administered exchange rate 受管制汇率
:RW0< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
HJ*W3Mg
administration expenses 行政费用
L6O@ q`\z administration fee 手续费;行政费
n'JwT!
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i- E~ZfJ administration order 遗产管理令
%!HmtpS administrator 管理人;遗产管理人
r,x;q administrator of the estate 遗产管理人
XoaB X2 admission of debt 债项承认书
f&Bu_r admission of proof 接纳债权证明
!f\y3p*j advance 放贷款项;垫付款项;预支款项;预付款项
E0}jEl/{ advance account 暂支帐目;预付款帐户
0Kjm:x9T advance compensation 预付补偿金
g<Sa{<0 advance from shareholder 股东垫款
.;n<k advance pending reimbursement 预支以待日后付还
V<@]Iv advanced economy 先进经济体系
|:tFQ.Z'2 advancement 预付;预付财产
W/uaNp advances warrant 垫款令
08S|$_ advancing 贷出
f[!QR adverse balance 逆差
SL/ FMYdd adverse exchange 逆汇
O(otI-Lc advertisement addressed to shareholders 在报章刊登的致股东通告
P~:W+!@5v advice for collection 托收通知书
ht S5<+Y advice of drawing 提款通知书;汇票通知书
m(8t |~S advice of payment 付款通知
s]r"-^eS3 Advisory Committee [Securities and Futures Commission]
% ;2x.
谘询委员会〔证券及期货事务监察委员会〕
Nze#u; Advisory Committee on Diversification 经济多元化谘询委员会
#]|9aVrr affidavit 誓章;遗产申报誓章
ge[+/$(1 affidavit of no receipt 述明无收款的誓章
9 frS!AQ affiliate 联号;联营公司;附属公司
d*T;RBk affiliated company 附属公司;联号;联营公司
CBTa9|57 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q7wd9 6G: affordability 负担能力
xU^Flw,4 African Development Bank [AfDB] 非洲开发银行
uM0z%z5b after-acquired property 事后取得的财产
cv0}_<Tyx after-hours dealing 市后交易
g/4.^c after-tax profit 税后盈利;税后利润;税后溢利
K{HRjNda# agency agreement 代理协议
lYeot8 agency expenses 代理机构的开支
X.g")Bt7 agency fee 代理费
)=X8kuB~ Agency Law 《代理法》
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