A:
8zWPb A share A股;甲类股份
@/L. BfTz abatement of tax 减税;减扣免税额
em}Qv3*# ABN AMRO Bank N.V. 荷兰银行
J
*?_SnZ above-the-line expenditure 线上项目支出;经常预算支出
Vz]=J;`Mz above-the-line receipt 线上项目收入;经常预算收入
C:MGi7f ABSA Asia Limited 南非联合亚洲有限公司
x~^I/$ absolute change 绝对数值变更
9G+rxyWMW absolute expenditure 实际开支
D:tZiS=0 absolute guideline figure 绝对准则数字
ycD.:w p\' absolute interest 绝对权益
'Y\"^'OU\ absolute order of discharge 绝对破产解除令
@98SC}}u absolute profit margin 绝对利润幅度
%)Dd{|c absolute value 实值;绝对值
QL18MbfqP absolutely vested interest 绝对既得权益
z&,sm5Lb absorbed cost 已吸收成本;已分摊成本
T
l(uqY?9 absorption 吸收;分摊;合并
|9]K:A absorption rate 吸收率;摊配率;分摊率
Tpx,41(k ACB Finance Limited 亚洲商业财务有限公司
98'XSL| acceptable form of reciprocity 合理的互惠条件
%0]b5u acceptable rate 适当利率;适当汇率
[_b='/8 acceptance agreement 承兑协议
}Xv1KX' acceptance for honour 参加承兑
1iL
xXd acceptor 承兑人;接受人;受票人
}F6b ] acceptor for honour 参加承兑人
XF$]KAL0 accident insurance 意外保险
Tk&9Klo Accident Insurance Association of Hong Kong 香港意外保险公会
%nf=[f accident insurance scheme 意外保险计划
g8A{aHb1} accident year basis 意外年度基准
!13
/+ u accommodation 通融;贷款
u#k,G` accommodation bill 通融票据;空头票据
AiK4t- accommodation party 汇票代发人
BrMp_M account balance 帐户余额;帐户结余
| V,jd account book 帐簿
~j#6 goKn account collected in advance 预收款项
8k?L{hF|nW account current book 往来帐簿
}AZx/[k
|z account of after-acquired property 事后取得的财产报告
_kX/LR"L+ account of defaulter 拖欠帐目
%uqD\`- account payable 应付帐款
+\vY; !^ account payee only [A/C payee only] 只可转帐;存入收款人帐户
BV?N_/DXp account receivable 应收帐款
U]
-@yx account receivable report 应收帐款报表
f?zK" account statement 结单;帐单;会计财务报表
W;]UP$5l account title 帐户名称;会计科目
./ y[<e accountant's report 会计师报告
]V^.!=gh$ Accountant's Report Rules 会计师报告规则
6v O)s!b accounting and auditing procedure 会计与审计程序;会计与核数程序
X3iRR{< @ Accounting Arrangements 《会计安排》
D s,"E#? accounting basis 会计基础
h=r<
B\Pa accounting by Official Receiver 破产管理署署长呈交的帐目
P3ev4DL Accounting Circular 《会计通告》
L00;rTs> accounting class 会计类别
J*KBG2+13 accounting date 记帐日期;会计结算日期
yPG\ &Bo accounting for money 款项核算
)60f Accounting Officer 会计主任
>@"3Q` accounting period 会计报告期;会计期
IYg3ve`x accounting policy 会计政策;会计方针
Y_>-p(IH accounting practice 会计惯例
nk$V{(FJ accounting principle 会计准则
o+Ti$`2<O7 accounting record 会计记录
ur,"K'w accounting report 会计报告
|SukiXJZF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
f<4q ]HCa Accounting Society of China 中国会计学会
)X!DCL:16 accounting statement 会计报表
O8~U<'=* accounting system 会计制度;会计系统
JX$NEq( accounting transaction 会计事项;帐务交易
(g2r\hI accounting treatment 会计处理
@3TkD_B& accounting year 会计年度
qs1.@l(" accretion 增值;添加
)/T$H| accrual 应计项目;应累算数目
A+1]Ql)$ accrual basis 应计制;权责发生制
~K$"PKs3 accrual basis accounting 应计制会计;权责发生制会计
7cP[o+ accrue 应累算;应计
xc<eU`-'b accrued benefit 应累算利益
1S]gD&V accrued charges 应计费用
$]U5 accrued cumulative preference share dividend 应累算的累积优先股股息
Fif^V accrued expenses 应累算费用
Dw/Gha/ accrued interest payable 应付利息;应计未付利息
\R>5F\ 0 accrued interest receivable 应收利息;应计未收利息
DEp%\sj? accrued right 累算权益
lJ] \ accruing profit 应累算的利润
4OZ5hH
h accumulated fiscal reserve 累积财政储备
mx(%tz^t accumulated profit 累积利润;滚存溢利
QDgEJ%U- accumulated reserve 累积储备
QD;f~fZ accumulation of surplus income 累积收益盈余
(6#yw`\ acquired assets 既得资产
H0b6ZA%n acquisition 收购;购置;取得
X)iWb(@k"7 acquisition cost 购置成本
B6'%J acquisition expenses 购置费用
&Bz7fKCo acquisition of 100% interest 收购全部股权
V_A,d8=lt acquisition of control 取得控制权
VfA5r`^ acquisition of fixed assets 购置固定资产
Xt,,AGm} acquisition of shell “买壳”
KkL:p?@n acquisition price 收购价
]1|Ql*6y, act of God 天灾
nL(%&z \4 acting partner 执事合伙人
.m]=JC5' active market 买卖活跃的市场;交投畅旺的市场;旺市
E%\7Uo- active partner 积极参与的合伙人
w]Ko/;;^2 active trading 交投活跃
90h1e7ZcC actual circulation 实际流通
azDC'.3{p actual cost 实际成本
^Im%D(MY actual expenditure 实际开支;实际支出
n:^"[Le actual income 实际入息;实际收入;实际收益
5ih"Nds[H actual market 现货市场
!ga(L3vf actual price 现货价;实际价格
:OQ:@Yk actual profit 实际利润
$,QpSK`9i actual quotation 实盘;实际价位;实际报价
bu"68A;> actual year basis 按实际年度计算
ic0v*Y$ actuals 实货
IL>/PuZku actuarial investigation 精算调查
m~j\?mb{+ actuarial principle 精算原则
~Riu*< actuarial report 精算师报告
Y9@dZw%2 Actuarial Society of Hong Kong 香港精算学会
Ij6Wz.* actuarial valuation 精算师估值
6`4W, actuary 精算师
Y zBA{FE ad referendum agreement 暂定协议;有待覆核的协定
/@:up+$ ad valorem duty 从价税;按值征税
,8xP8T~Kmv ad valorem duty system 从价税制
kF+ }.x% ad valorem fee 从价费
>xZhK63C/ ad valorem tariff 从价关税
<`p75B additional allowance 额外免税额
APtselC additional amount for unexpired risk 未过期风险的额外款额
7tfivIj)e additional assessable profit 补加应评税利润
.KU SNrs' additional assessment 补加评税
A M1C
$ additional commitment 额外承担
9"HmHy&:E additional commitment vote 额外承担拨款
\Ul.K!b7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|DFvZ6} additional dependent parent allowance 供养父母额外免税额
e@,u`{C[ additional provision 额外拨款
:Hf0Qx6 additional stamp duty 附加印花税
(+gL#/u additional tax 补加税罚款;补加税款
|:(23O Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
:B*vkwT adjudged bankrupt 被裁定破产
=(|xU?OL adjudicated bankrupt 裁定破产人
C7jc 6(>m adjudication fee 裁定费;评定印花税额手续费;评估契据费
JwI`"$>w adjudication of bankruptcy 裁定破产;宣告破产
;la#Vf:] adjudication of insolvency 裁定无力偿还债务
s7.p$r adjusted actual 经调整的实数;调整后的实数
FfYd+]+? adjusted current assets 经调整的流动资产;调整后的流动资产
E &];>3C adjusted figure 经调整的数字;调整后的数额
s=nVoc{Yt adjusted liabilities 经调整的负债;调整后的负债
,h@R' f! adjusted loss 经调整的亏损;调整后的亏损
mP)3cc5T 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
{KU. adjusted profit 经调整的利润;调整后的利润
r{q}f) adjusted surplus 经调整的盈余额;调整后的盈余额
Q9yGQu adjusted value 经调整的价值;调整后的价值
=~\]3g adjustment 调整;修订;理算〔保险〕
Xb<DpBrk adjustment centre 调剂中心
I NPYJ#% adjustment lag 调整过程的时间差距;调整时差
^)hAVf~E adjustment mechanism 调整机制
@m/;ZQ adjustment of loss 亏损调整
Tbi]oB# adjustment process 调整过程;调整程序
c>R`jb@$N adjustment range 调整幅度
`
Y{>2UFX administered exchange rate 受管制汇率
{ p!_-sL Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"^9[OgE: administration expenses 行政费用
C?[a3rNH( administration fee 手续费;行政费
B|Fl,55 administration in bankruptcy 破产管理
uO
?Od administration order 遗产管理令
]<8B-D?Z administrator 管理人;遗产管理人
8NaL{j1` administrator of the estate 遗产管理人
@ kJ0K admission of debt 债项承认书
w*<Y$hnBzF admission of proof 接纳债权证明
q6C6PPc advance 放贷款项;垫付款项;预支款项;预付款项
bSrRsgKvT advance account 暂支帐目;预付款帐户
8:P*z advance compensation 预付补偿金
Zp7yaz3y advance from shareholder 股东垫款
A[^qq UL' advance pending reimbursement 预支以待日后付还
jF38kj3O7 advanced economy 先进经济体系
c?!YFm advancement 预付;预付财产
/lS+J(I advances warrant 垫款令
kfqpI
advancing 贷出
e~+(7_2 adverse balance 逆差
f=:3! k,S adverse exchange 逆汇
wovmy{K advertisement addressed to shareholders 在报章刊登的致股东通告
B]^>GH advice for collection 托收通知书
T|o`a+? advice of drawing 提款通知书;汇票通知书
?o~:'Z advice of payment 付款通知
@cuD8<\i Advisory Committee [Securities and Futures Commission]
YH)Opk 谘询委员会〔证券及期货事务监察委员会〕
$5TepH0D Advisory Committee on Diversification 经济多元化谘询委员会
$=PWT-GIR affidavit 誓章;遗产申报誓章
Qy=HrL]x affidavit of no receipt 述明无收款的誓章
\Y!T>nWn)I affiliate 联号;联营公司;附属公司
lX98"} affiliated company 附属公司;联号;联营公司
]a$Wxvgq affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Dd!Sr8L[ affordability 负担能力
ex`
xkZ+ African Development Bank [AfDB] 非洲开发银行
*'9)H0 after-acquired property 事后取得的财产
gEr4zae after-hours dealing 市后交易
Si?$\H*: after-tax profit 税后盈利;税后利润;税后溢利
>aEL;V=}P agency agreement 代理协议
G3RrjWtO agency expenses 代理机构的开支
dSOlD/c
agency fee 代理费
6X@mPj[/ Agency Law 《代理法》
10C 2= agent 代理人;承销人
;YK!EMM4!h agent of company 公司代理人
Aautih@LX agent's fee 代理人费;经纪费
Ni2]6U aggregate 总计;总数;总体数字
V I6\ aggregate amount 总款额;总额
cS<TmS! aggregate assets and liabilities 总体资产与负债
Xw7{R aggregate at constant price 按固定价格计算的总体数字
"s F Xl aggregate demand 总需求
e#>tM aggregate gross position 总持仓量
iD>G!\&