A:
/O/pAu> A share A股;甲类股份
+PGtO9}B abatement of tax 减税;减扣免税额
NNM+Z: ABN AMRO Bank N.V. 荷兰银行
;0 No@G;z above-the-line expenditure 线上项目支出;经常预算支出
zb=L[2; above-the-line receipt 线上项目收入;经常预算收入
,[t>N>10TH ABSA Asia Limited 南非联合亚洲有限公司
v#WD$9QWs absolute change 绝对数值变更
T>\r}p absolute expenditure 实际开支
Sm(t"#dp absolute guideline figure 绝对准则数字
F3
z:|sTqc absolute interest 绝对权益
*&A/0]w absolute order of discharge 绝对破产解除令
mw,\try absolute profit margin 绝对利润幅度
,oS<9kC68 absolute value 实值;绝对值
2\, h "W( absolutely vested interest 绝对既得权益
7m+d;x2 absorbed cost 已吸收成本;已分摊成本
4kqgZtg. absorption 吸收;分摊;合并
%L;;W,l$`) absorption rate 吸收率;摊配率;分摊率
]f<H? ACB Finance Limited 亚洲商业财务有限公司
%tC3@S acceptable form of reciprocity 合理的互惠条件
;;;{<GEQ acceptable rate 适当利率;适当汇率
-D-]tL6w acceptance agreement 承兑协议
hfQx$cv6 acceptance for honour 参加承兑
\yNe5 acceptor 承兑人;接受人;受票人
4(O;lVT} acceptor for honour 参加承兑人
s_`=ugue accident insurance 意外保险
->29Tns Accident Insurance Association of Hong Kong 香港意外保险公会
sn6:\X<[ accident insurance scheme 意外保险计划
A(dWAe, accident year basis 意外年度基准
lX*IEAc accommodation 通融;贷款
,OilGTQ# accommodation bill 通融票据;空头票据
~!A*@aC accommodation party 汇票代发人
E`aAPk_y account balance 帐户余额;帐户结余
M);@XcS account book 帐簿
U6M3,"? account collected in advance 预收款项
~+r"%KnG account current book 往来帐簿
}'.k account of after-acquired property 事后取得的财产报告
pcl'!8&7 account of defaulter 拖欠帐目
dX8N7{"[ account payable 应付帐款
h..D1(M account payee only [A/C payee only] 只可转帐;存入收款人帐户
@%}4R`S0 account receivable 应收帐款
1deNrmp% account receivable report 应收帐款报表
4EtP| account statement 结单;帐单;会计财务报表
K)!Nf.r$9 account title 帐户名称;会计科目
%e,X7W`'2 accountant's report 会计师报告
B[Gl}(E Accountant's Report Rules 会计师报告规则
knU=# accounting and auditing procedure 会计与审计程序;会计与核数程序
;[}<xw3): Accounting Arrangements 《会计安排》
.o?"=Epo accounting basis 会计基础
\gE6KE<?p accounting by Official Receiver 破产管理署署长呈交的帐目
8LZmr|/F* Accounting Circular 《会计通告》
:6}y gL*i accounting class 会计类别
AtU!8Z accounting date 记帐日期;会计结算日期
L@t}UC accounting for money 款项核算
q;{# ~<"+ Accounting Officer 会计主任
Kf!8PR$ accounting period 会计报告期;会计期
~=xS\@UY = accounting policy 会计政策;会计方针
]J
aV +b'O accounting practice 会计惯例
1tMs\e- accounting principle 会计准则
,&X7D] accounting record 会计记录
$Z8=QlG> accounting report 会计报告
k@i+gV% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gfW8s+ Accounting Society of China 中国会计学会
{Hp*BE
accounting statement 会计报表
h;(#^+LH accounting system 会计制度;会计系统
&!E+l<.RF accounting transaction 会计事项;帐务交易
E)h&<{% accounting treatment 会计处理
}VUrn2@-4 accounting year 会计年度
zld[uhc> accretion 增值;添加
TDtS^(2A7K accrual 应计项目;应累算数目
G6?+Qzr accrual basis 应计制;权责发生制
=eNh))] accrual basis accounting 应计制会计;权责发生制会计
a?]"|tQ' accrue 应累算;应计
;E{k+vkqy accrued benefit 应累算利益
yS)73s/MrY accrued charges 应计费用
V7\@g accrued cumulative preference share dividend 应累算的累积优先股股息
Gj%cU@2 accrued expenses 应累算费用
.7"]/9oB accrued interest payable 应付利息;应计未付利息
^3B&E^R accrued interest receivable 应收利息;应计未收利息
1dg y-$H~ accrued right 累算权益
6zfi\(fop accruing profit 应累算的利润
wx,yx3c ( accumulated fiscal reserve 累积财政储备
hCcAAF*I;5 accumulated profit 累积利润;滚存溢利
_ 3l ci accumulated reserve 累积储备
|*w}bT(PfR accumulation of surplus income 累积收益盈余
`?H yDny acquired assets 既得资产
uR:@7n acquisition 收购;购置;取得
@},25"x) acquisition cost 购置成本
Q{~ WWv acquisition expenses 购置费用
vA r
fsgk acquisition of 100% interest 收购全部股权
=d{B.BP( acquisition of control 取得控制权
1oSrhUTy acquisition of fixed assets 购置固定资产
$%3"@$ acquisition of shell “买壳”
? !dy acquisition price 收购价
v9t26>{~ act of God 天灾
[1\k'5rp acting partner 执事合伙人
eA$wJ$* active market 买卖活跃的市场;交投畅旺的市场;旺市
PDEeb.(. active partner 积极参与的合伙人
!&n'1gJ)kd active trading 交投活跃
BcfW94 actual circulation 实际流通
wM"PJG actual cost 实际成本
/4}B}"`Sl= actual expenditure 实际开支;实际支出
R2 I
7d'|v actual income 实际入息;实际收入;实际收益
<Xsy{7 actual market 现货市场
{H5a.+-(bE actual price 现货价;实际价格
/2n-q_ actual profit 实际利润
S?M'JoYy actual quotation 实盘;实际价位;实际报价
XIAHUT5~J actual year basis 按实际年度计算
)Uk!;b actuals 实货
H:d@@/ actuarial investigation 精算调查
d*e0/#s actuarial principle 精算原则
d\_$Nb* actuarial report 精算师报告
!FqJP
OGm Actuarial Society of Hong Kong 香港精算学会
b85r=tm actuarial valuation 精算师估值
mYy{G s7 actuary 精算师
LL}|#%4d ad referendum agreement 暂定协议;有待覆核的协定
(rHS2SA\5 ad valorem duty 从价税;按值征税
Bv)^GU& ad valorem duty system 从价税制
X(`wj~45VX ad valorem fee 从价费
);]9M~$ ad valorem tariff 从价关税
Cmsg'KqqT additional allowance 额外免税额
J ^y1=PM additional amount for unexpired risk 未过期风险的额外款额
IYo{eX~= additional assessable profit 补加应评税利润
~q.a<B`,t additional assessment 补加评税
9uNkd2# additional commitment 额外承担
kma)DW additional commitment vote 额外承担拨款
Qrnc;H9) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!Rq.L additional dependent parent allowance 供养父母额外免税额
1TagQ additional provision 额外拨款
[T(XwA) additional stamp duty 附加印花税
7H+IW4Ma additional tax 补加税罚款;补加税款
?51Y&gOEZ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
!6R;fD#^s adjudged bankrupt 被裁定破产
"zn<\z$l adjudicated bankrupt 裁定破产人
$mV1K)ege adjudication fee 裁定费;评定印花税额手续费;评估契据费
907N;r adjudication of bankruptcy 裁定破产;宣告破产
VDyQv^=# adjudication of insolvency 裁定无力偿还债务
k`5jy~; adjusted actual 经调整的实数;调整后的实数
NM`5hd{ adjusted current assets 经调整的流动资产;调整后的流动资产
:oYz=c adjusted figure 经调整的数字;调整后的数额
-/y]'_a adjusted liabilities 经调整的负债;调整后的负债
v `a:Lj adjusted loss 经调整的亏损;调整后的亏损
biBo?k;4 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
8R) 0|v&; adjusted profit 经调整的利润;调整后的利润
j>{Dbl:#2 adjusted surplus 经调整的盈余额;调整后的盈余额
_:B/XZ adjusted value 经调整的价值;调整后的价值
hLqRF4>L adjustment 调整;修订;理算〔保险〕
co93}A,k adjustment centre 调剂中心
j;GH|22 adjustment lag 调整过程的时间差距;调整时差
vpS&w adjustment mechanism 调整机制
f6I$d< adjustment of loss 亏损调整
*v' d1.Z adjustment process 调整过程;调整程序
xksd&X: adjustment range 调整幅度
qPn}$1+~ administered exchange rate 受管制汇率
kkyi`_ZKn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]WsQ= administration expenses 行政费用
]~Su administration fee 手续费;行政费
Aa.eu=@I administration in bankruptcy 破产管理
d'oh-dj %^ administration order 遗产管理令
p-6Y5$Y administrator 管理人;遗产管理人
\-]zXKl2k administrator of the estate 遗产管理人
d3m!34ml admission of debt 债项承认书
'@ $L}C#OI admission of proof 接纳债权证明
o*[n[\cR advance 放贷款项;垫付款项;预支款项;预付款项
:"vW;$1
} advance account 暂支帐目;预付款帐户
Cggu#//Z}Q advance compensation 预付补偿金
/e2CB "c advance from shareholder 股东垫款
-kGwbV} advance pending reimbursement 预支以待日后付还
F1Jd-3ei advanced economy 先进经济体系
fAMk<? advancement 预付;预付财产
X6hp} advances warrant 垫款令
K~C6dy
advancing 贷出
P1r)n{; adverse balance 逆差
vky@L! &, adverse exchange 逆汇
D<16m<b advertisement addressed to shareholders 在报章刊登的致股东通告
,esryFRG advice for collection 托收通知书
K4G43P5q` advice of drawing 提款通知书;汇票通知书
g+X .8>= advice of payment 付款通知
2ncD,@ij Advisory Committee [Securities and Futures Commission]
d7f{2 谘询委员会〔证券及期货事务监察委员会〕
4R(H@p%+r2 Advisory Committee on Diversification 经济多元化谘询委员会
($h`Y;4 affidavit 誓章;遗产申报誓章
2@A%;f0Q affidavit of no receipt 述明无收款的誓章
gPW% *|D, affiliate 联号;联营公司;附属公司
u6B,V affiliated company 附属公司;联号;联营公司
o4^|n1vN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kK,Ne%}a2K affordability 负担能力
WRBCNra African Development Bank [AfDB] 非洲开发银行
ZM6`:/lc after-acquired property 事后取得的财产
+2KYtyI after-hours dealing 市后交易
Ao0p=@Y after-tax profit 税后盈利;税后利润;税后溢利
~$WBc qo agency agreement 代理协议
cbton<r~ agency expenses 代理机构的开支
?ufX3yia agency fee 代理费
!Lu noC>B Agency Law 《代理法》
+nz6+{li\ agent 代理人;承销人
61[ 8I},V agent of company 公司代理人
1?oX" agent's fee 代理人费;经纪费
dbE]&w`?d aggregate 总计;总数;总体数字
K1gZ>FEY|N aggregate amount 总款额;总额
? ZqvR^ aggregate assets and liabilities 总体资产与负债
P[G.LO aggregate at constant price 按固定价格计算的总体数字
Asy&X aggregate demand 总需求
$ouw*|< aggregate gross position 总持仓量
c SV`?[a aggregate limit 总限额
7 K5D,"D;1 aggregate of salaries tax 合计薪俸税
Fx3CY W aggregate performance 总体表现;总体业绩
e#5LBSP aggregate supply 总体供应
_K4E6c_ aggregate surplus 总盈余
5}+&Em": aggregate total 整体总额
yMd<<:Ap aggregate value 总值;合计价值
lWR". aggregated basis 合计基准
|+aUy^ aggregated net chargeable income 合计应课税入息实额
RCL}bE aggregation 合并计算;合计;总和
6H #4iMeh aggregation of incomes of husband and wife 夫妇入息合并计算
C'wRF90 aggregation of property 财产的总和
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