A:
JI[8n$pr] A share A股;甲类股份
S(Af o` abatement of tax 减税;减扣免税额
46}U+> ABN AMRO Bank N.V. 荷兰银行
"D
_r</b above-the-line expenditure 线上项目支出;经常预算支出
Q?i_Nl/| above-the-line receipt 线上项目收入;经常预算收入
B=TUZ) ABSA Asia Limited 南非联合亚洲有限公司
1H-Y3G>jN absolute change 绝对数值变更
q4[}b-fF absolute expenditure 实际开支
SG)Fk *1 absolute guideline figure 绝对准则数字
~j'D%:[+VH absolute interest 绝对权益
a#=d{/ab absolute order of discharge 绝对破产解除令
Eo6N'h >h absolute profit margin 绝对利润幅度
5G}4z>-]F) absolute value 实值;绝对值
G0UaE1n absolutely vested interest 绝对既得权益
ZOEe -XW absorbed cost 已吸收成本;已分摊成本
Xe%J{ absorption 吸收;分摊;合并
uaF-3 absorption rate 吸收率;摊配率;分摊率
k~8-Eu1 ACB Finance Limited 亚洲商业财务有限公司
KMj\A
d acceptable form of reciprocity 合理的互惠条件
ChTq !W acceptable rate 适当利率;适当汇率
+ +}!Gfc?s acceptance agreement 承兑协议
X[o+Y@bc acceptance for honour 参加承兑
tTy !o= acceptor 承兑人;接受人;受票人
ed,A'S=d acceptor for honour 参加承兑人
e,xL~P{| accident insurance 意外保险
O JcS%-~ Accident Insurance Association of Hong Kong 香港意外保险公会
LeLUt<4~ accident insurance scheme 意外保险计划
{$z54nvw$ accident year basis 意外年度基准
4u:SE accommodation 通融;贷款
jsN[Drr a accommodation bill 通融票据;空头票据
Kz"3ba}KH accommodation party 汇票代发人
/*qRbN account balance 帐户余额;帐户结余
h ik.qK account book 帐簿
?}KRAtJ8 account collected in advance 预收款项
Ab@G^SLX account current book 往来帐簿
:*}Q/]N account of after-acquired property 事后取得的财产报告
)%K<pIk account of defaulter 拖欠帐目
%]4Tff account payable 应付帐款
L]kBY2c account payee only [A/C payee only] 只可转帐;存入收款人帐户
<gF]9%2E account receivable 应收帐款
m.K cTM%j account receivable report 应收帐款报表
9r? Z'~,Za account statement 结单;帐单;会计财务报表
bTum|GWf account title 帐户名称;会计科目
]I\GnDJ^ accountant's report 会计师报告
=P(*j7= Accountant's Report Rules 会计师报告规则
uyWheR accounting and auditing procedure 会计与审计程序;会计与核数程序
Z~J]I|R: Accounting Arrangements 《会计安排》
:0r,.) accounting basis 会计基础
e=0]8l>\V accounting by Official Receiver 破产管理署署长呈交的帐目
%y RGN Accounting Circular 《会计通告》
XRV]u|w=g accounting class 会计类别
U!(.i1^n accounting date 记帐日期;会计结算日期
Hh%!4_AMw accounting for money 款项核算
eN=jWUoCh Accounting Officer 会计主任
3YvKHn|V" accounting period 会计报告期;会计期
~m6=s~Vn accounting policy 会计政策;会计方针
t1?aw< accounting practice 会计惯例
Z mJ<h& accounting principle 会计准则
n~ *|JJ*` accounting record 会计记录
7 9tE accounting report 会计报告
?8-Am[xH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;M3%t=KV Accounting Society of China 中国会计学会
]>X_E%`G<b accounting statement 会计报表
_9h$8(wjn accounting system 会计制度;会计系统
.TGw+E1k accounting transaction 会计事项;帐务交易
(DiduSJ accounting treatment 会计处理
?@'&<o0p# accounting year 会计年度
aD: #AmbJ accretion 增值;添加
[~9UsHfH accrual 应计项目;应累算数目
O52/fGt accrual basis 应计制;权责发生制
x"b'Pmw accrual basis accounting 应计制会计;权责发生制会计
DG;7+2U accrue 应累算;应计
P 2WAnm accrued benefit 应累算利益
oai=1vt@
accrued charges 应计费用
|oPRP1F-;e accrued cumulative preference share dividend 应累算的累积优先股股息
N9w"Lb accrued expenses 应累算费用
36=aahXd\ accrued interest payable 应付利息;应计未付利息
(uC8M,I\ accrued interest receivable 应收利息;应计未收利息
pQiC#4b accrued right 累算权益
]DNPG" accruing profit 应累算的利润
]}v]j`9m% accumulated fiscal reserve 累积财政储备
bIU.C|h@ accumulated profit 累积利润;滚存溢利
p[Po*c.b accumulated reserve 累积储备
hP"2X"kz& accumulation of surplus income 累积收益盈余
Cy;UyZ acquired assets 既得资产
q}LDFsU acquisition 收购;购置;取得
i\sBey ND" acquisition cost 购置成本
>bW=oTFz acquisition expenses 购置费用
4mvR]:G acquisition of 100% interest 收购全部股权
E.K^v/dNdq acquisition of control 取得控制权
joe)b acquisition of fixed assets 购置固定资产
,CqWm9 acquisition of shell “买壳”
"`% ,l|D acquisition price 收购价
[M\ an6h6O act of God 天灾
Jy(G
A acting partner 执事合伙人
GL
n M1 active market 买卖活跃的市场;交投畅旺的市场;旺市
;u<Ah?w=Z active partner 积极参与的合伙人
<X)\P}"L4 active trading 交投活跃
3]*Kz*i actual circulation 实际流通
^FLs_=E actual cost 实际成本
:{%[6lE^G actual expenditure 实际开支;实际支出
2^o7 ^S actual income 实际入息;实际收入;实际收益
es)^^kGj6f actual market 现货市场
tkj-.~@g0' actual price 现货价;实际价格
>.
K actual profit 实际利润
flmQNrC.8 actual quotation 实盘;实际价位;实际报价
\FsA-W\X actual year basis 按实际年度计算
0/GBs~P actuals 实货
kvwnqaX actuarial investigation 精算调查
iHPsRq! actuarial principle 精算原则
$*0-+h actuarial report 精算师报告
]hS:0QE Actuarial Society of Hong Kong 香港精算学会
m4/qxm"Dx: actuarial valuation 精算师估值
qZd*'ki< actuary 精算师
`Z;Z^c ad referendum agreement 暂定协议;有待覆核的协定
'[#y| ad valorem duty 从价税;按值征税
u9"=t ad valorem duty system 从价税制
|3]/CrR_ ad valorem fee 从价费
~Zr}QO}G ad valorem tariff 从价关税
\;&;K'
additional allowance 额外免税额
&E&~9"^hQL additional amount for unexpired risk 未过期风险的额外款额
Pe@#6N` additional assessable profit 补加应评税利润
od)TQSo additional assessment 补加评税
&s".hP6 additional commitment 额外承担
zH]oAu=H additional commitment vote 额外承担拨款
e0P[,e*0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~(R=3 additional dependent parent allowance 供养父母额外免税额
5 bI:xL} additional provision 额外拨款
K%J?'- additional stamp duty 附加印花税
-.h)CM@L additional tax 补加税罚款;补加税款
vD#U+ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(=!At)O adjudged bankrupt 被裁定破产
l eC!Yj adjudicated bankrupt 裁定破产人
R/~!km adjudication fee 裁定费;评定印花税额手续费;评估契据费
1$0Kvvg[ adjudication of bankruptcy 裁定破产;宣告破产
x9 > ho adjudication of insolvency 裁定无力偿还债务
Gn2{C% adjusted actual 经调整的实数;调整后的实数
=o9s?vOJ adjusted current assets 经调整的流动资产;调整后的流动资产
s;vt2>;q+e adjusted figure 经调整的数字;调整后的数额
AX v
q~XE adjusted liabilities 经调整的负债;调整后的负债
jSp&\Wj b adjusted loss 经调整的亏损;调整后的亏损
Qf~>5(,h 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
M{jXo%C adjusted profit 经调整的利润;调整后的利润
uMQI Aapb adjusted surplus 经调整的盈余额;调整后的盈余额
L3%frIUd adjusted value 经调整的价值;调整后的价值
{xZY4b2 adjustment 调整;修订;理算〔保险〕
a&%aads adjustment centre 调剂中心
~0p8joOH adjustment lag 调整过程的时间差距;调整时差
?,pwYT0g adjustment mechanism 调整机制
q=X<QhK adjustment of loss 亏损调整
"KIY+7@S} adjustment process 调整过程;调整程序
T1d@=&0" adjustment range 调整幅度
vFk@
administered exchange rate 受管制汇率
sBadiDG~9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Jx+6Kq( administration expenses 行政费用
9Vt
^q%DC administration fee 手续费;行政费
8Yq06o38C administration in bankruptcy 破产管理
$\u\4n administration order 遗产管理令
pq)
= administrator 管理人;遗产管理人
Lp&nO administrator of the estate 遗产管理人
=2 HY]H admission of debt 债项承认书
,?8a3% admission of proof 接纳债权证明
nq!=9r advance 放贷款项;垫付款项;预支款项;预付款项
IH`Q=Pj advance account 暂支帐目;预付款帐户
FDl/7P`b( advance compensation 预付补偿金
jF?0,g advance from shareholder 股东垫款
\*t\=4 advance pending reimbursement 预支以待日后付还
DSLX/uo1 advanced economy 先进经济体系
XY'=_5t advancement 预付;预付财产
fJ*^4 advances warrant 垫款令
(9u`(|x advancing 贷出
d ~M; adverse balance 逆差
0T`Qoo>u adverse exchange 逆汇
E>_Rsw * advertisement addressed to shareholders 在报章刊登的致股东通告
b\"F6TF: advice for collection 托收通知书
6:2* < advice of drawing 提款通知书;汇票通知书
"pO advice of payment 付款通知
{?yVA Advisory Committee [Securities and Futures Commission]
^Gd1T 谘询委员会〔证券及期货事务监察委员会〕
d_,My lk Advisory Committee on Diversification 经济多元化谘询委员会
O&7.Ry
m affidavit 誓章;遗产申报誓章
{"'M2w:|D1 affidavit of no receipt 述明无收款的誓章
4np2I~ ! affiliate 联号;联营公司;附属公司
) f~;P+ affiliated company 附属公司;联号;联营公司
}`w(sec:3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|m-N5$\IC affordability 负担能力
4#(/{6J African Development Bank [AfDB] 非洲开发银行
OL\-SQ& after-acquired property 事后取得的财产
A-r;5?S after-hours dealing 市后交易
&oMEz 0 after-tax profit 税后盈利;税后利润;税后溢利
i431mpMa agency agreement 代理协议
T:Cq}4k< agency expenses 代理机构的开支
&oG>Rqkm agency fee 代理费
Qf_N,Bq{a Agency Law 《代理法》
X`g<"Ka agent 代理人;承销人
(1CP]5W agent of company 公司代理人
4XAB_Q agent's fee 代理人费;经纪费
g"/n95k< aggregate 总计;总数;总体数字
VrW]|jIu* aggregate amount 总款额;总额
]|3hK/ aggregate assets and liabilities 总体资产与负债
3Ws (],Q aggregate at constant price 按固定价格计算的总体数字
~u*4k:2H aggregate demand 总需求
~3s?.[}d aggregate gross position 总持仓量
Y^]n>X aggregate limit 总限额
o`CM15d*7o aggregate of salaries tax 合计薪俸税
%f;v$rsZ aggregate performance 总体表现;总体业绩
RJ?)O#} aggregate supply 总体供应
"[
S[vkI aggregate surplus 总盈余
x;W!sO@$ aggregate total 整体总额
qXtC7uNj$ aggregate value 总值;合计价值
_`SDG5 aggregated basis 合计基准
!mK()# 6 aggregated net chargeable income 合计应课税入息实额
Sd6O?&( aggregation 合并计算;合计;总和
W<q<}RSn aggregation of incomes of husband and wife 夫妇入息合并计算
%i? aggregation of property 财产的总和
Py*WHHO agio 差价;贴水
,It0brF 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》
j*QdD\) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
: ?f+* 《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》
QP(d77n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L!JC)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》
Pjh;;k|V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BZ\="N#f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KOg,V_(I agreement for a settlement 授产协议
g}`g>&l5 agreement for assignment 转让协议
ILCh1=?{9r agreement for sale 售卖协议;买卖协议
;\th.!'rn agreement for sale and purchase 买卖协议
.J -k^+- agreement for the payment of interest 支付利息协议
46vC/ agreement for the repayment of money 还款协议
">7xSWR*4 agreement of reinsurance 再保险协议
LHtO|Utn( Agricultural Bank of China 中国农业银行
ddL3wQ air passenger departure tax 飞机乘客离境税
v^eAQoFLhN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>C,0}lj airport tax 机场税
rZ,qHM alcohol duty 酒精税
tzN9d~JZ alienation 让与;让渡;转让
ds*gL ~k^ alimony 生活费;赡养费
1R_@C.I All Ordinaries Index [AOI] 所有普通股指数
w&IYCYK_ all risks 全险;综合险
O\7x+^. All Sales Record for Stock Market 《股票市场成交报告》
Q7u|^Gu,5 Allied Capital Resources Limited 新联财务有限公司
#c:@oe4v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=H7p&DhD