A:
i+~BVb A share A股;甲类股份
>ZG$8y 'j abatement of tax 减税;减扣免税额
C3f\E: D) ABN AMRO Bank N.V. 荷兰银行
##xvuLy-6 above-the-line expenditure 线上项目支出;经常预算支出
3Os0<1@H above-the-line receipt 线上项目收入;经常预算收入
t[X^4bZd ABSA Asia Limited 南非联合亚洲有限公司
\**j\m absolute change 绝对数值变更
2;
,8 u absolute expenditure 实际开支
l,l6j";ohd absolute guideline figure 绝对准则数字
=4SXntU!e absolute interest 绝对权益
!-3;Qj}V absolute order of discharge 绝对破产解除令
Y\B6c^E) absolute profit margin 绝对利润幅度
Z^as ?k(iM absolute value 实值;绝对值
il!B={ absolutely vested interest 绝对既得权益
N_iy4W(NU absorbed cost 已吸收成本;已分摊成本
5<v1v& absorption 吸收;分摊;合并
^5TVm>F@3 absorption rate 吸收率;摊配率;分摊率
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jc4IW t~ ACB Finance Limited 亚洲商业财务有限公司
Cfd* Q acceptable form of reciprocity 合理的互惠条件
~AX~z) acceptable rate 适当利率;适当汇率
6z6\xkr acceptance agreement 承兑协议
pXN'vP acceptance for honour 参加承兑
?H@<8Ra=3 acceptor 承兑人;接受人;受票人
s9nPxC&A acceptor for honour 参加承兑人
2Zuo).2a. accident insurance 意外保险
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Accident Insurance Association of Hong Kong 香港意外保险公会
m26YAcip} accident insurance scheme 意外保险计划
+> !nqp accident year basis 意外年度基准
\$Wpt#V accommodation 通融;贷款
'=Lpch2J accommodation bill 通融票据;空头票据
*kqC^2t accommodation party 汇票代发人
t? 6 et1~ account balance 帐户余额;帐户结余
>jIn&s!} account book 帐簿
_&S#;ni\c account collected in advance 预收款项
{ ,c*OR account current book 往来帐簿
m=^]93+ account of after-acquired property 事后取得的财产报告
$,, PF/N8c account of defaulter 拖欠帐目
F5/,S account payable 应付帐款
; xp-MK account payee only [A/C payee only] 只可转帐;存入收款人帐户
>|kD(}Axf account receivable 应收帐款
`kQosQV account receivable report 应收帐款报表
457{9k account statement 结单;帐单;会计财务报表
81s
}4 account title 帐户名称;会计科目
fDqT7}L accountant's report 会计师报告
-mRgB"8 Accountant's Report Rules 会计师报告规则
0<~~0US accounting and auditing procedure 会计与审计程序;会计与核数程序
H~Vf;k> Accounting Arrangements 《会计安排》
6V JudNA accounting basis 会计基础
$'Mf$h accounting by Official Receiver 破产管理署署长呈交的帐目
;2&" Accounting Circular 《会计通告》
+#BOWz accounting class 会计类别
^ `Ozw^~ accounting date 记帐日期;会计结算日期
t&{;6MiE accounting for money 款项核算
\-;f<%+ Accounting Officer 会计主任
GVnDN~[
accounting period 会计报告期;会计期
3lpxh_ accounting policy 会计政策;会计方针
I(pq3_9$ accounting practice 会计惯例
x@rQ7K> accounting principle 会计准则
,
%z HykP accounting record 会计记录
sV%DX5@ accounting report 会计报告
-#;xfJE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C2v_],] Accounting Society of China 中国会计学会
!.mR]El{K accounting statement 会计报表
4l%W]' accounting system 会计制度;会计系统
Hh=fv~X accounting transaction 会计事项;帐务交易
|> ]@w\] accounting treatment 会计处理
Wmcd{MOS accounting year 会计年度
r \ft{Z<P accretion 增值;添加
/ugyUpyg accrual 应计项目;应累算数目
w($a'&d`0 accrual basis 应计制;权责发生制
TMPk)N1Ka accrual basis accounting 应计制会计;权责发生制会计
<Jhd%O accrue 应累算;应计
c5WMN.z accrued benefit 应累算利益
pl&nr7\ accrued charges 应计费用
~r8<|$; accrued cumulative preference share dividend 应累算的累积优先股股息
j;coP ehB accrued expenses 应累算费用
A<)n H=G& accrued interest payable 应付利息;应计未付利息
?cRF;!o" accrued interest receivable 应收利息;应计未收利息
0!dNW,NfJ accrued right 累算权益
L>sLb(2\i accruing profit 应累算的利润
BM /FOY; accumulated fiscal reserve 累积财政储备
^)>( <6 accumulated profit 累积利润;滚存溢利
CipDeqau2 accumulated reserve 累积储备
gUx}vE- accumulation of surplus income 累积收益盈余
U; oXX acquired assets 既得资产
aH_c84DS acquisition 收购;购置;取得
{ %X2K acquisition cost 购置成本
JnBc@qnP6 acquisition expenses 购置费用
.i4aM;Qy acquisition of 100% interest 收购全部股权
zT,@PIC( acquisition of control 取得控制权
WC~;t4 acquisition of fixed assets 购置固定资产
OmWEa acquisition of shell “买壳”
f't.?M acquisition price 收购价
o( zez act of God 天灾
*FC8=U2\X acting partner 执事合伙人
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\ active market 买卖活跃的市场;交投畅旺的市场;旺市
C][hH?. active partner 积极参与的合伙人
L4/ns@e active trading 交投活跃
n~yKq"^ actual circulation 实际流通
a`w=0]1&* actual cost 实际成本
>EJ{ * actual expenditure 实际开支;实际支出
)Ac,F6w actual income 实际入息;实际收入;实际收益
?Cf'IBpN actual market 现货市场
mgx|5Otg actual price 现货价;实际价格
~+4lmslR actual profit 实际利润
Y`ip.Nx actual quotation 实盘;实际价位;实际报价
Bzwll actual year basis 按实际年度计算
/C!~v!;e actuals 实货
kb2C9< actuarial investigation 精算调查
c%doNY9Q actuarial principle 精算原则
F-|DZ?)k5 actuarial report 精算师报告
u9S*2' Actuarial Society of Hong Kong 香港精算学会
}=bzUA`C actuarial valuation 精算师估值
UDi(7c0. actuary 精算师
]w6F%d ad referendum agreement 暂定协议;有待覆核的协定
PkDt-]G. ad valorem duty 从价税;按值征税
'W_NRt: ad valorem duty system 从价税制
nb/q!8 ad valorem fee 从价费
#0<pRDXj ad valorem tariff 从价关税
2PSExK57 additional allowance 额外免税额
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"<?9/r additional amount for unexpired risk 未过期风险的额外款额
&EV%g6 additional assessable profit 补加应评税利润
sX~E ~$_g additional assessment 补加评税
QZvQ8 additional commitment 额外承担
_9lMa7i additional commitment vote 额外承担拨款
^\gb|LEnK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Cu#n5SF* additional dependent parent allowance 供养父母额外免税额
?{TWsuP7 additional provision 额外拨款
\ 2y/: additional stamp duty 附加印花税
+j<WP additional tax 补加税罚款;补加税款
PxrT@.T$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
.Bl:hk\ adjudged bankrupt 被裁定破产
Zb1GR5MB`k adjudicated bankrupt 裁定破产人
EX{%CPp7} adjudication fee 裁定费;评定印花税额手续费;评估契据费
(}X5*BB& adjudication of bankruptcy 裁定破产;宣告破产
!u]@Ru34 adjudication of insolvency 裁定无力偿还债务
|=IJ^y(x| adjusted actual 经调整的实数;调整后的实数
y+iRZ%V^ adjusted current assets 经调整的流动资产;调整后的流动资产
75Z|meG~ adjusted figure 经调整的数字;调整后的数额
F(`|-E"E; adjusted liabilities 经调整的负债;调整后的负债
a.%ps: adjusted loss 经调整的亏损;调整后的亏损
R&W%E%uj 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
bDWLHdu
a adjusted profit 经调整的利润;调整后的利润
6Z#Nh@!+C adjusted surplus 经调整的盈余额;调整后的盈余额
k)>H=?mI adjusted value 经调整的价值;调整后的价值
jq)Bj#'7 adjustment 调整;修订;理算〔保险〕
n+=qT$w) adjustment centre 调剂中心
),N,!15j, adjustment lag 调整过程的时间差距;调整时差
%W D^0U| adjustment mechanism 调整机制
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9oInY1 adjustment of loss 亏损调整
eWv:wNouk adjustment process 调整过程;调整程序
QoxYzln adjustment range 调整幅度
Wd;t(5Xl administered exchange rate 受管制汇率
h623)C; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MS""-zn< administration expenses 行政费用
%^lD administration fee 手续费;行政费
tdRvg7v,N% administration in bankruptcy 破产管理
L3I$ K+c administration order 遗产管理令
F*U(Wl= administrator 管理人;遗产管理人
xwD` R* administrator of the estate 遗产管理人
B`eK_'7t admission of debt 债项承认书
UeFJ5n'x: admission of proof 接纳债权证明
&l2xh~L advance 放贷款项;垫付款项;预支款项;预付款项
?X|q advance account 暂支帐目;预付款帐户
{ax]t-ZwJ5 advance compensation 预付补偿金
r*b+kSh advance from shareholder 股东垫款
9RlJf=Z#H advance pending reimbursement 预支以待日后付还
%|H]T]s advanced economy 先进经济体系
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MQ?*^eA advancement 预付;预付财产
~`BkCTT advances warrant 垫款令
Ich^*z(F$ advancing 贷出
P,] ./m\J adverse balance 逆差
M2cGr adverse exchange 逆汇
Ti)Me-g advertisement addressed to shareholders 在报章刊登的致股东通告
5?H8?~&dz advice for collection 托收通知书
z#&1> advice of drawing 提款通知书;汇票通知书
9cB+x`+Lu advice of payment 付款通知
P.Bwfa Advisory Committee [Securities and Futures Commission]
| I:@: 谘询委员会〔证券及期货事务监察委员会〕
!%65YTxY- Advisory Committee on Diversification 经济多元化谘询委员会
LI.WcI3uS affidavit 誓章;遗产申报誓章
<Mvniz affidavit of no receipt 述明无收款的誓章
k^ZP~.G affiliate 联号;联营公司;附属公司
ktfm affiliated company 附属公司;联号;联营公司
.:&`PaMt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ep"{{S5g affordability 负担能力
tcoG;ir African Development Bank [AfDB] 非洲开发银行
yOz6a :r after-acquired property 事后取得的财产
'8)kFR^9 after-hours dealing 市后交易
8'@5X-nD after-tax profit 税后盈利;税后利润;税后溢利
15J"iN2"W agency agreement 代理协议
Y910\h@V agency expenses 代理机构的开支
yH"i5L9 agency fee 代理费
DQK?y=vf Agency Law 《代理法》
[(Z(8{3i agent 代理人;承销人
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b agent of company 公司代理人
KJyCfMH&:@ agent's fee 代理人费;经纪费
A{\?]]/ aggregate 总计;总数;总体数字
X>`03?L aggregate amount 总款额;总额
B0|W aggregate assets and liabilities 总体资产与负债
QBGm)h?= aggregate at constant price 按固定价格计算的总体数字
mmJnE aggregate demand 总需求
O'(Us!aq aggregate gross position 总持仓量
( gg )? aggregate limit 总限额
AJB
NM aggregate of salaries tax 合计薪俸税
sm'_0EUg aggregate performance 总体表现;总体业绩
E`_T_O=P aggregate supply 总体供应
\k=dqWBr7 aggregate surplus 总盈余
bu6Sp3g aggregate total 整体总额
A{;"e^a-^l aggregate value 总值;合计价值
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