A:
|,Xrt8O/[ A share A股;甲类股份
1f^4J~{ abatement of tax 减税;减扣免税额
C) "|sG ABN AMRO Bank N.V. 荷兰银行
7I_lTu( above-the-line expenditure 线上项目支出;经常预算支出
79 ZBVe(} above-the-line receipt 线上项目收入;经常预算收入
-O-qEQd ABSA Asia Limited 南非联合亚洲有限公司
xl~%hwBd absolute change 绝对数值变更
l ,T*b absolute expenditure 实际开支
YaDr.?
absolute guideline figure 绝对准则数字
$!_]mz6* absolute interest 绝对权益
,
1{)B absolute order of discharge 绝对破产解除令
uM9[ absolute profit margin 绝对利润幅度
'9MtIcNb absolute value 实值;绝对值
,pz^8NJAI absolutely vested interest 绝对既得权益
`Vqpo/ absorbed cost 已吸收成本;已分摊成本
@fWmz,Ngl absorption 吸收;分摊;合并
UR&Uwa&. absorption rate 吸收率;摊配率;分摊率
c~+;P(> ACB Finance Limited 亚洲商业财务有限公司
U,4:yc,)s acceptable form of reciprocity 合理的互惠条件
v8xNtUxN acceptable rate 适当利率;适当汇率
6T5nr acceptance agreement 承兑协议
Cq,ox'kGl acceptance for honour 参加承兑
YdK]%% acceptor 承兑人;接受人;受票人
PDnwaK acceptor for honour 参加承兑人
zi*2>5g accident insurance 意外保险
`2@t) : Accident Insurance Association of Hong Kong 香港意外保险公会
o(I[_oUy\ accident insurance scheme 意外保险计划
007SA6xq accident year basis 意外年度基准
HV??B : accommodation 通融;贷款
`% x6;Ha accommodation bill 通融票据;空头票据
:+SpZ> accommodation party 汇票代发人
8U07]=Bt< account balance 帐户余额;帐户结余
%:eepG| account book 帐簿
|*im$[g=- account collected in advance 预收款项
e'c~;Z\A account current book 往来帐簿
FN&.PdRT account of after-acquired property 事后取得的财产报告
Q4_+3-g<7L account of defaulter 拖欠帐目
pA*cF!tq7 account payable 应付帐款
/f9jLY+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
@i9T),@ account receivable 应收帐款
n(gw%w+\7 account receivable report 应收帐款报表
0vs9# <&V account statement 结单;帐单;会计财务报表
E:N~c'k account title 帐户名称;会计科目
_tg&_P+kV accountant's report 会计师报告
Gv!*
Qk4 Accountant's Report Rules 会计师报告规则
~$N%UQn?b# accounting and auditing procedure 会计与审计程序;会计与核数程序
~5HI9A4^ Accounting Arrangements 《会计安排》
}7Si2S accounting basis 会计基础
1X4v:rI accounting by Official Receiver 破产管理署署长呈交的帐目
#qk A*WP Accounting Circular 《会计通告》
#`C;@#xr accounting class 会计类别
@t accounting date 记帐日期;会计结算日期
DdTTWp/ accounting for money 款项核算
lbv9 kk[ Accounting Officer 会计主任
Y)>GwFK$ accounting period 会计报告期;会计期
l("Dw8H accounting policy 会计政策;会计方针
)j40hrR accounting practice 会计惯例
r`|/qP:T[ accounting principle 会计准则
vnXa4\Vdy accounting record 会计记录
PX3rHKK{ accounting report 会计报告
.VVY]>bJg@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{ZH9W Accounting Society of China 中国会计学会
%p}_4+[;
accounting statement 会计报表
pC2r{- accounting system 会计制度;会计系统
oY:6a accounting transaction 会计事项;帐务交易
+'H_sMmi{ accounting treatment 会计处理
8Hf!@p6R+ accounting year 会计年度
xS` %3+| accretion 增值;添加
;/W;M> ^ accrual 应计项目;应累算数目
(63_ accrual basis 应计制;权责发生制
n\}!'>d' accrual basis accounting 应计制会计;权责发生制会计
|Ebwl] X2 accrue 应累算;应计
~O~c^fLH(B accrued benefit 应累算利益
.N99=%[}h accrued charges 应计费用
L{|V13? accrued cumulative preference share dividend 应累算的累积优先股股息
AlNiqnZ accrued expenses 应累算费用
}!\ZJo a accrued interest payable 应付利息;应计未付利息
FrO)3 1z accrued interest receivable 应收利息;应计未收利息
Vt:]D?\3 accrued right 累算权益
m<wng2`NTv accruing profit 应累算的利润
tt`j!! accumulated fiscal reserve 累积财政储备
_-%A_5lCRE accumulated profit 累积利润;滚存溢利
A
e&t#,) accumulated reserve 累积储备
[0D( PV(n accumulation of surplus income 累积收益盈余
pq6}q($Rk acquired assets 既得资产
[Z484dS`_ acquisition 收购;购置;取得
s#ijpc>h acquisition cost 购置成本
Z;bzp3v acquisition expenses 购置费用
=N`"%T@= acquisition of 100% interest 收购全部股权
]&1Kz
2/ acquisition of control 取得控制权
3~\mP\/4v acquisition of fixed assets 购置固定资产
ZD] ^Y} acquisition of shell “买壳”
EZz Ox(g acquisition price 收购价
"_JGe#= act of God 天灾
aE6I|6W? acting partner 执事合伙人
=yiRB? active market 买卖活跃的市场;交投畅旺的市场;旺市
2JZf@x+} active partner 积极参与的合伙人
;}{%|UAsx active trading 交投活跃
V?v,q'? $ actual circulation 实际流通
K*Zf^g
m actual cost 实际成本
k7Fa+Y)K7 actual expenditure 实际开支;实际支出
~#dNGWwG actual income 实际入息;实际收入;实际收益
LQ"56PP< actual market 现货市场
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``q actual price 现货价;实际价格
b w!;ZRK actual profit 实际利润
[rv"tz= actual quotation 实盘;实际价位;实际报价
5C/W_H+9iK actual year basis 按实际年度计算
Lc6Wj'G
G actuals 实货
{[PoLOCI actuarial investigation 精算调查
8/*q#j actuarial principle 精算原则
*z`_U]tP actuarial report 精算师报告
h8oG5|Y Actuarial Society of Hong Kong 香港精算学会
>&tPIrz actuarial valuation 精算师估值
&'4id[$9 actuary 精算师
5YaTE<G ad referendum agreement 暂定协议;有待覆核的协定
OWFLw ad valorem duty 从价税;按值征税
m]BxGwT=m ad valorem duty system 从价税制
A^2VH$j]+ ad valorem fee 从价费
"W;GvI
ad valorem tariff 从价关税
U[=VW0 additional allowance 额外免税额
_h!OGLec additional amount for unexpired risk 未过期风险的额外款额
I0=YIcH5 additional assessable profit 补加应评税利润
7wsn8_n9 additional assessment 补加评税
*,~d!Fc additional commitment 额外承担
yHl1:cf(y additional commitment vote 额外承担拨款
_6&x$*O additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y]aV7
`] additional dependent parent allowance 供养父母额外免税额
q-gN0"z^6$ additional provision 额外拨款
bR6.Xdt.n additional stamp duty 附加印花税
@Hj5ZJ
3 additional tax 补加税罚款;补加税款
1+RG@Cp Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
LY[XPV]t adjudged bankrupt 被裁定破产
7.$0LN/a!Z adjudicated bankrupt 裁定破产人
pw*<tXH! adjudication fee 裁定费;评定印花税额手续费;评估契据费
V} Y %9V adjudication of bankruptcy 裁定破产;宣告破产
`3^*K/K\ adjudication of insolvency 裁定无力偿还债务
u?Jw) ` adjusted actual 经调整的实数;调整后的实数
^4_)a0Kcm, adjusted current assets 经调整的流动资产;调整后的流动资产
'5.n28W> adjusted figure 经调整的数字;调整后的数额
QWv+Ja adjusted liabilities 经调整的负债;调整后的负债
/=A?O\B7 adjusted loss 经调整的亏损;调整后的亏损
('pNAn!] 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
t\E#8 adjusted profit 经调整的利润;调整后的利润
%geiJ z adjusted surplus 经调整的盈余额;调整后的盈余额
T>s~bIzL*e adjusted value 经调整的价值;调整后的价值
F6R+E;"4R' adjustment 调整;修订;理算〔保险〕
5\}A8Ng adjustment centre 调剂中心
ULqnr@/FbK adjustment lag 调整过程的时间差距;调整时差
0&2(1 adjustment mechanism 调整机制
$-m@cObw!. adjustment of loss 亏损调整
\];0S4SBy adjustment process 调整过程;调整程序
N"/jn_>+j adjustment range 调整幅度
$Zp\^cIE+ administered exchange rate 受管制汇率
bsy\L|wd Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Lt0JUUa0 administration expenses 行政费用
R)d1]k8 administration fee 手续费;行政费
, j^ /~ administration in bankruptcy 破产管理
.ml24SeC administration order 遗产管理令
Aa-L<wZVPt administrator 管理人;遗产管理人
fOCLN$x^ administrator of the estate 遗产管理人
4%1sOnl admission of debt 债项承认书
hIu;\dfwk admission of proof 接纳债权证明
N|5J-fR& advance 放贷款项;垫付款项;预支款项;预付款项
(:Rj:8{ advance account 暂支帐目;预付款帐户
AJt*48H*G advance compensation 预付补偿金
Esvr~)Y advance from shareholder 股东垫款
T1jAY^^I advance pending reimbursement 预支以待日后付还
#L5H-6nz advanced economy 先进经济体系
x zu)``? advancement 预付;预付财产
VVO C-: advances warrant 垫款令
2{Nv&ZX? advancing 贷出
% 1ZJi}~ adverse balance 逆差
z&[Rw<{Psb adverse exchange 逆汇
dO}6zQ\ advertisement addressed to shareholders 在报章刊登的致股东通告
a]-F,M J advice for collection 托收通知书
<QFT>#@T advice of drawing 提款通知书;汇票通知书
}.ZX.qYX advice of payment 付款通知
%!I7tR#; Advisory Committee [Securities and Futures Commission]
}#5Vt 谘询委员会〔证券及期货事务监察委员会〕
.dX ^3 Advisory Committee on Diversification 经济多元化谘询委员会
hAtf) affidavit 誓章;遗产申报誓章
b?eIFI&w^l affidavit of no receipt 述明无收款的誓章
;QkUW<( affiliate 联号;联营公司;附属公司
"n3r, affiliated company 附属公司;联号;联营公司
=B@+[b0Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3:Q5dr+1_ affordability 负担能力
:["iBrFp African Development Bank [AfDB] 非洲开发银行
F )_jW after-acquired property 事后取得的财产
|l)SX\Qf`@ after-hours dealing 市后交易
_SdO}AiG after-tax profit 税后盈利;税后利润;税后溢利
HZC^Q7]hy agency agreement 代理协议
~``oKiPg@ agency expenses 代理机构的开支
+U{8Mj agency fee 代理费
6U5L>sQ Agency Law 《代理法》
RhR{EO agent 代理人;承销人
P}hHx<L agent of company 公司代理人
t=o2:p6& agent's fee 代理人费;经纪费
l
Os91+.% aggregate 总计;总数;总体数字
#&<>|m aggregate amount 总款额;总额
<y[LdB/a aggregate assets and liabilities 总体资产与负债
r:0F("},
aggregate at constant price 按固定价格计算的总体数字
z5`AJrj% aggregate demand 总需求
*Z'*^Y1le aggregate gross position 总持仓量
TtTp,If aggregate limit 总限额
=REMSej aggregate of salaries tax 合计薪俸税
4FUY1p aggregate performance 总体表现;总体业绩
}-Q FMPXhG aggregate supply 总体供应
Z6C!-a aggregate surplus 总盈余
DCr&%)Ll aggregate total 整体总额
"=<T8M aggregate value 总值;合计价值
LG3D3{H(. aggregated basis 合计基准
j=b?WNK aggregated net chargeable income 合计应课税入息实额
L!G]i;=: aggregation 合并计算;合计;总和
?e( y/ aggregation of incomes of husband and wife 夫妇入息合并计算
K",YAfJa aggregation of property 财产的总和
shlMJa? agio 差价;贴水
vpnQ s#8O 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》
dC+WII`V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8h"Val|qP 《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》
zA/tHlKc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L~9Q7 6w 《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》
5hN)y-4@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[Z~h!} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Q(v*I&k agreement for a settlement 授产协议
K|[p4*6 agreement for assignment 转让协议
D>tex/Of3 agreement for sale 售卖协议;买卖协议
,5}%_ agreement for sale and purchase 买卖协议
Bv-|#sdxm agreement for the payment of interest 支付利息协议
I!sh+e agreement for the repayment of money 还款协议
} )DE agreement of reinsurance 再保险协议
ZcJa: Agricultural Bank of China 中国农业银行
b7-M'-Km0_ air passenger departure tax 飞机乘客离境税
;;>hWAS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rywui10x* airport tax 机场税
pUbf]3 t alcohol duty 酒精税
v'3.`aZ! alienation 让与;让渡;转让
N8*6sK. alimony 生活费;赡养费
RE)!b
All Ordinaries Index [AOI] 所有普通股指数
2kukQj(n all risks 全险;综合险
) 0NKL:u All Sales Record for Stock Market 《股票市场成交报告》
6!F@?3qCyg Allied Capital Resources Limited 新联财务有限公司
-_@zyF<G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
iM
\3~3' allocation letter 拨款信件
h&5bMW allocation of fund 分配款项;预留款项
b;Nm$`2 allocation of profit 利润分配;溢利分配
_A]8l52pt allocation warrant 拨款令
P;~`%,+S allotment 分配;配股
?X
$#J'U; allotment notice 股份配售通知;配股通知
Qc4r?7S< allotment of shares 股份分配
@QOlo-u allowable 可获宽免;免税的
bsClw allowable business loss 可扣除的营业亏损
287g 5 allowable expenses 可扣税的支出
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