A:
jzWgyI1b A share A股;甲类股份
^4Se=Hr
z2 abatement of tax 减税;减扣免税额
}6{00er ABN AMRO Bank N.V. 荷兰银行
8f%OPcr& above-the-line expenditure 线上项目支出;经常预算支出
/V]i3ac above-the-line receipt 线上项目收入;经常预算收入
p=i6~ ABSA Asia Limited 南非联合亚洲有限公司
Xw|-v$'y absolute change 绝对数值变更
_,e4?grP# absolute expenditure 实际开支
Z}SqiT absolute guideline figure 绝对准则数字
rH\oFCzC absolute interest 绝对权益
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9 absolute order of discharge 绝对破产解除令
g1l:k1\Ht absolute profit margin 绝对利润幅度
G$CSZrP. absolute value 实值;绝对值
\-[ >bsg absolutely vested interest 绝对既得权益
!u4eI0?R? absorbed cost 已吸收成本;已分摊成本
t.bM]QU!1 absorption 吸收;分摊;合并
"W9z>ezp absorption rate 吸收率;摊配率;分摊率
^![7X'!;pt ACB Finance Limited 亚洲商业财务有限公司
^6Yt2Bhs acceptable form of reciprocity 合理的互惠条件
VrhHcvnZ acceptable rate 适当利率;适当汇率
"kIlxf3 acceptance agreement 承兑协议
t47;X}y f acceptance for honour 参加承兑
\DD4=XGA acceptor 承兑人;接受人;受票人
Li 9$N"2 acceptor for honour 参加承兑人
Tn\{*A accident insurance 意外保险
#%#N.tB5 Accident Insurance Association of Hong Kong 香港意外保险公会
I\[z(CHg@ accident insurance scheme 意外保险计划
)g]A
'A= accident year basis 意外年度基准
V<PH5'^$j accommodation 通融;贷款
j*GS')Cm accommodation bill 通融票据;空头票据
KO"+"1 . accommodation party 汇票代发人
!i@A}$y account balance 帐户余额;帐户结余
OW!y7 account book 帐簿
Df(+@L5! account collected in advance 预收款项
7pnlS*E. account current book 往来帐簿
@2_E9{ T account of after-acquired property 事后取得的财产报告
,WW=,P account of defaulter 拖欠帐目
Z,~@_;F account payable 应付帐款
rx<P#y]3) account payee only [A/C payee only] 只可转帐;存入收款人帐户
=fB"T+ account receivable 应收帐款
K;w]sN+I account receivable report 应收帐款报表
P/q]
u account statement 结单;帐单;会计财务报表
g$/7km{TP account title 帐户名称;会计科目
"%_T7A ![ accountant's report 会计师报告
<w?k<%( 4 Accountant's Report Rules 会计师报告规则
2l:cP2fa accounting and auditing procedure 会计与审计程序;会计与核数程序
^L.'At Accounting Arrangements 《会计安排》
cveQ6
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?k^m|Z accounting by Official Receiver 破产管理署署长呈交的帐目
:}gEt?TUhs Accounting Circular 《会计通告》
dAM]ZR< accounting class 会计类别
[ThAvQ_$ accounting date 记帐日期;会计结算日期
L EFLKC accounting for money 款项核算
S5UQ
Accounting Officer 会计主任
GE !p accounting period 会计报告期;会计期
WU,b<PU & accounting policy 会计政策;会计方针
axN\ZXU accounting practice 会计惯例
C!6D /S accounting principle 会计准则
hVd_1|/X accounting record 会计记录
8;f5;7Mn accounting report 会计报告
[O]rf+NZ(5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#v6<9>% Accounting Society of China 中国会计学会
n(SeJk%>9 accounting statement 会计报表
m6gMVon accounting system 会计制度;会计系统
zzd PR}VG accounting transaction 会计事项;帐务交易
gp'k(rGH accounting treatment 会计处理
Qj|tD+< accounting year 会计年度
<;1M!.)5 accretion 增值;添加
{qCFd accrual 应计项目;应累算数目
3Jj&wHp] accrual basis 应计制;权责发生制
.>1Y-NM accrual basis accounting 应计制会计;权责发生制会计
E7/i_Xkk accrue 应累算;应计
VAqZ`y accrued benefit 应累算利益
.}(X19R accrued charges 应计费用
3hA5"G+7 accrued cumulative preference share dividend 应累算的累积优先股股息
95ix~cH3q accrued expenses 应累算费用
TWfkr accrued interest payable 应付利息;应计未付利息
.%M80X{5~ accrued interest receivable 应收利息;应计未收利息
<l eE.hhf. accrued right 累算权益
.CW,Td3f! accruing profit 应累算的利润
_E/ accumulated fiscal reserve 累积财政储备
0c,!<\B accumulated profit 累积利润;滚存溢利
@V^5_K accumulated reserve 累积储备
y!q`o$nK accumulation of surplus income 累积收益盈余
b+$wx~PLi acquired assets 既得资产
4.~ <|T8 acquisition 收购;购置;取得
jTW8mWNk] acquisition cost 购置成本
mDuS-2G=D acquisition expenses 购置费用
gplrJaH@ acquisition of 100% interest 收购全部股权
i#*lK7 acquisition of control 取得控制权
7m:TY>{ acquisition of fixed assets 购置固定资产
nXjSf acquisition of shell “买壳”
&78lep acquisition price 收购价
-uhVw_qq# act of God 天灾
^7=h%{>= acting partner 执事合伙人
>Dz8+y active market 买卖活跃的市场;交投畅旺的市场;旺市
,V zbKx, active partner 积极参与的合伙人
gebL6oc% active trading 交投活跃
0E{DO<~ actual circulation 实际流通
\pP1k.~UnC actual cost 实际成本
5Ux= 5a actual expenditure 实际开支;实际支出
<@0S]jy actual income 实际入息;实际收入;实际收益
\+x#aN\ actual market 现货市场
6X!jNh$oF actual price 现货价;实际价格
]c6h'} actual profit 实际利润
10N0?K" actual quotation 实盘;实际价位;实际报价
,zZ@QW5 actual year basis 按实际年度计算
^a1k"|E?f actuals 实货
z2#k/3%o= actuarial investigation 精算调查
,&Vir)S actuarial principle 精算原则
kN 0N18E actuarial report 精算师报告
5FsfJpw Actuarial Society of Hong Kong 香港精算学会
AWAJ*6Z actuarial valuation 精算师估值
g?cxqC< actuary 精算师
xokA_3,1F ad referendum agreement 暂定协议;有待覆核的协定
t{`krs`` ad valorem duty 从价税;按值征税
us.IdG ad valorem duty system 从价税制
:X}Ie P ad valorem fee 从价费
bwJluJ,E ad valorem tariff 从价关税
0+.<BOcW5 additional allowance 额外免税额
Xc~BHEp additional amount for unexpired risk 未过期风险的额外款额
5Y@Hb!5D additional assessable profit 补加应评税利润
O]@s`w additional assessment 补加评税
g(G$*#}o8A additional commitment 额外承担
SN[ar&I additional commitment vote 额外承担拨款
P5GV9SA additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a=6@} l1< additional dependent parent allowance 供养父母额外免税额
`f<w+u additional provision 额外拨款
@![1W@J additional stamp duty 附加印花税
TpdYU*z_Br additional tax 补加税罚款;补加税款
w>'3}o(nY Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`91Z]zGpU adjudged bankrupt 被裁定破产
hb9HVj adjudicated bankrupt 裁定破产人
0vMKyT3 c adjudication fee 裁定费;评定印花税额手续费;评估契据费
SEE:v+3| adjudication of bankruptcy 裁定破产;宣告破产
NW&2ca adjudication of insolvency 裁定无力偿还债务
#Kx @:I adjusted actual 经调整的实数;调整后的实数
GXRW"4eF5 adjusted current assets 经调整的流动资产;调整后的流动资产
sN) xNz adjusted figure 经调整的数字;调整后的数额
en6;I[\ adjusted liabilities 经调整的负债;调整后的负债
<vb7X adjusted loss 经调整的亏损;调整后的亏损
uWP0(6 % 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
BaMF5f+ adjusted profit 经调整的利润;调整后的利润
>ZU)bnndA adjusted surplus 经调整的盈余额;调整后的盈余额
vZ^U]h V adjusted value 经调整的价值;调整后的价值
7 ;2>kgf~ adjustment 调整;修订;理算〔保险〕
$6 4{Ff adjustment centre 调剂中心
1{1mL-I; adjustment lag 调整过程的时间差距;调整时差
['3E'q,4& adjustment mechanism 调整机制
#nmh=G?\Sm adjustment of loss 亏损调整
^
q3H adjustment process 调整过程;调整程序
.
+,{|){c adjustment range 调整幅度
CdtCxy5 administered exchange rate 受管制汇率
+6^hp-G7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6 B7F administration expenses 行政费用
0<^Qj.(9 administration fee 手续费;行政费
Vo|[Z)MO` administration in bankruptcy 破产管理
~ftR:F|9 administration order 遗产管理令
i<q_d7-W' administrator 管理人;遗产管理人
PI"6d)S2 administrator of the estate 遗产管理人
='-/JH~ admission of debt 债项承认书
5XuQQ!` admission of proof 接纳债权证明
w@\4ft6d advance 放贷款项;垫付款项;预支款项;预付款项
kL<HG Qt advance account 暂支帐目;预付款帐户
Z>dvth advance compensation 预付补偿金
r"t,/@`n advance from shareholder 股东垫款
bw!*=< advance pending reimbursement 预支以待日后付还
1Ve~P"w advanced economy 先进经济体系
~B7<Yg advancement 预付;预付财产
VZ7E#z+nM# advances warrant 垫款令
*?>52 -&b advancing 贷出
ih|&q adverse balance 逆差
,vBB". LY' adverse exchange 逆汇
zz8NBO advertisement addressed to shareholders 在报章刊登的致股东通告
z(#dL>d$' advice for collection 托收通知书
xlh<}Vtp advice of drawing 提款通知书;汇票通知书
9%m^^OOf advice of payment 付款通知
:'[ha$ Advisory Committee [Securities and Futures Commission]
gJg+
]-h/ 谘询委员会〔证券及期货事务监察委员会〕
M'T[L%AP Advisory Committee on Diversification 经济多元化谘询委员会
5v sn'=yN affidavit 誓章;遗产申报誓章
'aS: Azb affidavit of no receipt 述明无收款的誓章
V >~\~H2Y affiliate 联号;联营公司;附属公司
Zv9%}%7p affiliated company 附属公司;联号;联营公司
e2pFX? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
' t^ r2N/ affordability 负担能力
Iv u'0vF African Development Bank [AfDB] 非洲开发银行
Wq?vAnLbk after-acquired property 事后取得的财产
8v=t-GJW after-hours dealing 市后交易
+WguWLO" after-tax profit 税后盈利;税后利润;税后溢利
]Y$jc agency agreement 代理协议
m';4`Y5- agency expenses 代理机构的开支
*Xn6yL9 agency fee 代理费
:4LWm<P Agency Law 《代理法》
l7Wdbx5x0 agent 代理人;承销人
oxJAI4{y
4 agent of company 公司代理人
Q@"!uB.e agent's fee 代理人费;经纪费
zQ(`pld aggregate 总计;总数;总体数字
!wZIXpeL aggregate amount 总款额;总额
Pjq()\/[Z aggregate assets and liabilities 总体资产与负债
7&(h_}Z aggregate at constant price 按固定价格计算的总体数字
tq L2' (= aggregate demand 总需求
6H;\Jt aggregate gross position 总持仓量
}*vE/W aggregate limit 总限额
+,)Iv_Xl$ aggregate of salaries tax 合计薪俸税
JZJb&q){ aggregate performance 总体表现;总体业绩
R?Ch8mW.! aggregate supply 总体供应
};f^*KZ=0 aggregate surplus 总盈余
6zGeGW aggregate total 整体总额
]H<}6}Gd aggregate value 总值;合计价值
hE'>8 { aggregated basis 合计基准
x Vw1 aggregated net chargeable income 合计应课税入息实额
]@CXUa,>a aggregation 合并计算;合计;总和
0%yPuY> aggregation of incomes of husband and wife 夫妇入息合并计算
w BoP&l aggregation of property 财产的总和
f?(g5o*2 agio 差价;贴水
is^5TL%@ 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》
4.>y[_vu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J?1Eh14KZ 《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》
*|gl1S Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P~PM $e 《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》
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