A:
KZ
pqbI Z A share A股;甲类股份
} O8|_d abatement of tax 减税;减扣免税额
)}1J.>5 ABN AMRO Bank N.V. 荷兰银行
$uF}GP_) above-the-line expenditure 线上项目支出;经常预算支出
S
v$%-x^t above-the-line receipt 线上项目收入;经常预算收入
&[}bHX/ ABSA Asia Limited 南非联合亚洲有限公司
|[;9$Vn absolute change 绝对数值变更
kFW9@!9 absolute expenditure 实际开支
)Y+n4UL3NK absolute guideline figure 绝对准则数字
t{|
KL<d] absolute interest 绝对权益
G<l+94( absolute order of discharge 绝对破产解除令
0~Z>}( absolute profit margin 绝对利润幅度
Lf{9=; absolute value 实值;绝对值
oQ1>*[e<u absolutely vested interest 绝对既得权益
(PE x<r1 absorbed cost 已吸收成本;已分摊成本
a_P8!pk+5 absorption 吸收;分摊;合并
x}$SB%9/ absorption rate 吸收率;摊配率;分摊率
}eetx68\ ACB Finance Limited 亚洲商业财务有限公司
Q\z6/1:9Z acceptable form of reciprocity 合理的互惠条件
9}p?h1NrY acceptable rate 适当利率;适当汇率
$014/IB acceptance agreement 承兑协议
{b6| wQ\ acceptance for honour 参加承兑
gE]6]L acceptor 承兑人;接受人;受票人
GuPxN}n
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8i/5L=a"` accident insurance 意外保险
Gjfb< Accident Insurance Association of Hong Kong 香港意外保险公会
7)tkqfb] accident insurance scheme 意外保险计划
GKTt!MK accident year basis 意外年度基准
byoP1F% accommodation 通融;贷款
3oc p4x`[ accommodation bill 通融票据;空头票据
ZxLd h8v. accommodation party 汇票代发人
p'{B|ujj6 account balance 帐户余额;帐户结余
{Z0(V"Q account book 帐簿
S-l<+O1fy account collected in advance 预收款项
d$qivct account current book 往来帐簿
A?i
~*#wE account of after-acquired property 事后取得的财产报告
2o2jDQ|7 account of defaulter 拖欠帐目
f?vbIc` account payable 应付帐款
4&%0% account payee only [A/C payee only] 只可转帐;存入收款人帐户
V>D8l @ account receivable 应收帐款
j5\z7 account receivable report 应收帐款报表
E/[>#%@i account statement 结单;帐单;会计财务报表
}7?_> account title 帐户名称;会计科目
'.
5&Z accountant's report 会计师报告
UMtnb:ek Accountant's Report Rules 会计师报告规则
2%4u/ accounting and auditing procedure 会计与审计程序;会计与核数程序
U9"g;t+/ Accounting Arrangements 《会计安排》
U'~M(9uv: accounting basis 会计基础
!r\u,l^ accounting by Official Receiver 破产管理署署长呈交的帐目
h</,p49gM Accounting Circular 《会计通告》
?APzb4f^W accounting class 会计类别
CjR!dh1w_ accounting date 记帐日期;会计结算日期
s&v7<)*q accounting for money 款项核算
tofX.oi+C$ Accounting Officer 会计主任
zF:
:?L~ accounting period 会计报告期;会计期
qzon);#7w accounting policy 会计政策;会计方针
0'wchy> accounting practice 会计惯例
D6+^Qmu"p accounting principle 会计准则
N+lhztYQ? accounting record 会计记录
pLYLHS`* accounting report 会计报告
L%S(z)xX3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5Z;iK(>IX Accounting Society of China 中国会计学会
/{6&99SJcc accounting statement 会计报表
CFK{.{d]B accounting system 会计制度;会计系统
r+TvC{ accounting transaction 会计事项;帐务交易
r:{;HM+ accounting treatment 会计处理
{CH5`& accounting year 会计年度
zv.#9^/y accretion 增值;添加
Jb/VITqN4 accrual 应计项目;应累算数目
%-?k [DL6 accrual basis 应计制;权责发生制
kz0pX-@b accrual basis accounting 应计制会计;权责发生制会计
SI`ems{1>c accrue 应累算;应计
B,V:Qs6" accrued benefit 应累算利益
953GmNZ7 accrued charges 应计费用
5J-slNNCQ accrued cumulative preference share dividend 应累算的累积优先股股息
8Y"R@'~ accrued expenses 应累算费用
hKVb#|$ accrued interest payable 应付利息;应计未付利息
u+lNcyp"MW accrued interest receivable 应收利息;应计未收利息
cqYMzS
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C5,\DdCX, accruing profit 应累算的利润
73j\!x accumulated fiscal reserve 累积财政储备
C>A} e6o accumulated profit 累积利润;滚存溢利
%OJ"@6A accumulated reserve 累积储备
F4NMq&_ accumulation of surplus income 累积收益盈余
o,rK8x acquired assets 既得资产
y_``-F&Z acquisition 收购;购置;取得
5Lm-KohT' acquisition cost 购置成本
lb{X 6_. acquisition expenses 购置费用
f4O}WU}l{s acquisition of 100% interest 收购全部股权
"M;[c9 acquisition of control 取得控制权
g'+2bQ acquisition of fixed assets 购置固定资产
}0[<xo>K acquisition of shell “买壳”
qXprD.; } acquisition price 收购价
Fs}B\R/J act of God 天灾
ep6V2R acting partner 执事合伙人
e%km}m A active market 买卖活跃的市场;交投畅旺的市场;旺市
|J"\~%8 active partner 积极参与的合伙人
a8YFH$Xh active trading 交投活跃
8UzF*gS actual circulation 实际流通
~#jnkD actual cost 实际成本
c8N pk< actual expenditure 实际开支;实际支出
xyP0haE actual income 实际入息;实际收入;实际收益
x"7PnN|~ actual market 现货市场
t*`G@Nj actual price 现货价;实际价格
iu9+1+- actual profit 实际利润
W!+eJ!Da actual quotation 实盘;实际价位;实际报价
e6>[Z C actual year basis 按实际年度计算
%+((F+[ actuals 实货
(&=3Y8 actuarial investigation 精算调查
l\"CHwN?Y actuarial principle 精算原则
TyvUdU actuarial report 精算师报告
Z6zLL Actuarial Society of Hong Kong 香港精算学会
r]'[qaP actuarial valuation 精算师估值
)xL_jSyh actuary 精算师
(Z0.H3 ad referendum agreement 暂定协议;有待覆核的协定
S\ K[l/ ad valorem duty 从价税;按值征税
}R~C<3u\2 ad valorem duty system 从价税制
RWB]uHzE ad valorem fee 从价费
g W?Hd/ ad valorem tariff 从价关税
j*FpQiBoT additional allowance 额外免税额
)h]tKYx additional amount for unexpired risk 未过期风险的额外款额
L<G6)'5W additional assessable profit 补加应评税利润
]M 2n%9 additional assessment 补加评税
-M+o; additional commitment 额外承担
#sv:)p additional commitment vote 额外承担拨款
Pz|}[Cx- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?es9j] additional dependent parent allowance 供养父母额外免税额
BwYR" additional provision 额外拨款
{qm5H7sL additional stamp duty 附加印花税
z<s~` additional tax 补加税罚款;补加税款
29W`L2L Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
DG=_E\"# adjudged bankrupt 被裁定破产
MM~4D adjudicated bankrupt 裁定破产人
iA4VT, adjudication fee 裁定费;评定印花税额手续费;评估契据费
cef:>>6_ adjudication of bankruptcy 裁定破产;宣告破产
PKev)M;C+ adjudication of insolvency 裁定无力偿还债务
%+dRjG~TB adjusted actual 经调整的实数;调整后的实数
=T$2Qo8 adjusted current assets 经调整的流动资产;调整后的流动资产
rm<`H(cT adjusted figure 经调整的数字;调整后的数额
)LL.fPic adjusted liabilities 经调整的负债;调整后的负债
_AiGD adjusted loss 经调整的亏损;调整后的亏损
i7?OZh*f adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
4)9Pgp: adjusted profit 经调整的利润;调整后的利润
{!t6&
A adjusted surplus 经调整的盈余额;调整后的盈余额
OYOczb] adjusted value 经调整的价值;调整后的价值
BO 3z$c1yU adjustment 调整;修订;理算〔保险〕
^C8f( adjustment centre 调剂中心
-}5dZ; adjustment lag 调整过程的时间差距;调整时差
0
d2to5 ( adjustment mechanism 调整机制
OSK:Cb.-?F adjustment of loss 亏损调整
i;J*9B_U adjustment process 调整过程;调整程序
V'AZs; adjustment range 调整幅度
]Gl5Qf:+z administered exchange rate 受管制汇率
R;w1& Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s="cg0PD administration expenses 行政费用
?YM0VB,y administration fee 手续费;行政费
+7t: /_b~ administration in bankruptcy 破产管理
%"3tGi:/ administration order 遗产管理令
p S!N<;OWr administrator 管理人;遗产管理人
UmCIjwk administrator of the estate 遗产管理人
2yV{y#\ admission of debt 债项承认书
XE|"n admission of proof 接纳债权证明
mTa^At" advance 放贷款项;垫付款项;预支款项;预付款项
7 v(<<> advance account 暂支帐目;预付款帐户
AH
]L C6- advance compensation 预付补偿金
h-@_.&P0e advance from shareholder 股东垫款
n{E+r advance pending reimbursement 预支以待日后付还
P'k`H advanced economy 先进经济体系
'L6+B1Op advancement 预付;预付财产
W0Q;1${ advances warrant 垫款令
{"^#CSi advancing 贷出
%[m%QP1;p adverse balance 逆差
ePI)~ adverse exchange 逆汇
d\rs/ee advertisement addressed to shareholders 在报章刊登的致股东通告
/7b$C]@k advice for collection 托收通知书
RTYhgq advice of drawing 提款通知书;汇票通知书
n4EZy<~m advice of payment 付款通知
bhT:MW! Advisory Committee [Securities and Futures Commission]
,:3Di ( 谘询委员会〔证券及期货事务监察委员会〕
;gW?Fnry; Advisory Committee on Diversification 经济多元化谘询委员会
$@L}/MO affidavit 誓章;遗产申报誓章
qo0]7m7| affidavit of no receipt 述明无收款的誓章
PciiDh~/ affiliate 联号;联营公司;附属公司
d#nKTqSg affiliated company 附属公司;联号;联营公司
4N{^niq7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
CFx$r_!~ affordability 负担能力
W_G'wU3R African Development Bank [AfDB] 非洲开发银行
^1+&)6s7V after-acquired property 事后取得的财产
`@i!'h after-hours dealing 市后交易
}Gm/9@oKc after-tax profit 税后盈利;税后利润;税后溢利
m_1BB$lyP2 agency agreement 代理协议
u:&Lf agency expenses 代理机构的开支
Kg;1%J>ee agency fee 代理费
vh^,8pPy Agency Law 《代理法》
SgPvQ'\ agent 代理人;承销人
: w 4Sba3 agent of company 公司代理人
'x!5fAy agent's fee 代理人费;经纪费
'#0'_9} aggregate 总计;总数;总体数字
khtSZ"8X aggregate amount 总款额;总额
qU,u(El aggregate assets and liabilities 总体资产与负债
B@2VI
1% aggregate at constant price 按固定价格计算的总体数字
:*/`"M)' aggregate demand 总需求
m339Y2%= aggregate gross position 总持仓量
5m&Zq_Qe aggregate limit 总限额
DJf!{:b) aggregate of salaries tax 合计薪俸税
]J7.d$7T aggregate performance 总体表现;总体业绩
myeez+@ m aggregate supply 总体供应
$Y5m"wySZ aggregate surplus 总盈余
:vk TV~ aggregate total 整体总额
[<M~6] aggregate value 总值;合计价值
L) ]|\| aggregated basis 合计基准
("B[P/ aggregated net chargeable income 合计应课税入息实额
|[}!E/7>b aggregation 合并计算;合计;总和
>FabmIcC aggregation of incomes of husband and wife 夫妇入息合并计算
zn'F9rWx> aggregation of property 财产的总和
U6@Hgi> agio 差价;贴水
kq kj.#u 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》
o1kY|cnGH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zg2}R4h 《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》
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WEdf+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TxD,A0 《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》
2\p8U#"" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'-7rHx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
E9IU,P6a agreement for a settlement 授产协议
* Jy'3o agreement for assignment 转让协议
d/O~"d agreement for sale 售卖协议;买卖协议
AD=vYDR+ agreement for sale and purchase 买卖协议
z_^Vgb] agreement for the payment of interest 支付利息协议
$&Ntdn agreement for the repayment of money 还款协议
+I {ZW}rA agreement of reinsurance 再保险协议
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Agricultural Bank of China 中国农业银行
#Jo#[-r air passenger departure tax 飞机乘客离境税
dC7YVs_,# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tJ
NJS airport tax 机场税
5DEK`#* alcohol duty 酒精税
WDC+Jmlgp alienation 让与;让渡;转让
`EUufTYi alimony 生活费;赡养费
Qt@_C*,P All Ordinaries Index [AOI] 所有普通股指数
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