A:
'60 L~`K A share A股;甲类股份
}|XtypbL abatement of tax 减税;减扣免税额
Q^#;WASi ABN AMRO Bank N.V. 荷兰银行
u5Ftu?t above-the-line expenditure 线上项目支出;经常预算支出
V?=8".GiX above-the-line receipt 线上项目收入;经常预算收入
VL*ovD%- ABSA Asia Limited 南非联合亚洲有限公司
/;utcc absolute change 绝对数值变更
a(0*um( absolute expenditure 实际开支
9J?wO9rI absolute guideline figure 绝对准则数字
('hEr~& absolute interest 绝对权益
E~_]Lfs) absolute order of discharge 绝对破产解除令
^/U|2'$'>E absolute profit margin 绝对利润幅度
8f3vjK' absolute value 实值;绝对值
m`FNIY absolutely vested interest 绝对既得权益
/, ! B2 absorbed cost 已吸收成本;已分摊成本
jb^N|zb absorption 吸收;分摊;合并
oDU ;E absorption rate 吸收率;摊配率;分摊率
ruazOmnn~ ACB Finance Limited 亚洲商业财务有限公司
r}jGUe}d acceptable form of reciprocity 合理的互惠条件
k0Uyf~p~ acceptable rate 适当利率;适当汇率
>b]S3[Q( acceptance agreement 承兑协议
pb=cBZ$ acceptance for honour 参加承兑
$9ky{T?YG acceptor 承兑人;接受人;受票人
U~ck!\0&T acceptor for honour 参加承兑人
q@xBJ[IM accident insurance 意外保险
HdPoO; Accident Insurance Association of Hong Kong 香港意外保险公会
fOMvj%T@2 accident insurance scheme 意外保险计划
zBe8,, e accident year basis 意外年度基准
:=[XW?L%x accommodation 通融;贷款
n8DxB@DI accommodation bill 通融票据;空头票据
z~>pVs accommodation party 汇票代发人
|K|h+fgG6* account balance 帐户余额;帐户结余
g'|MA~4yB account book 帐簿
_`pD`7:aI^ account collected in advance 预收款项
H[='~%D account current book 往来帐簿
[mPjP%{=@ account of after-acquired property 事后取得的财产报告
@!8ZPiW< account of defaulter 拖欠帐目
d:i;z9b@to account payable 应付帐款
MKWyP+6` account payee only [A/C payee only] 只可转帐;存入收款人帐户
#Z<a
account receivable 应收帐款
6KOlY>m] account receivable report 应收帐款报表
*Otg*,\ account statement 结单;帐单;会计财务报表
mI>,.&eo account title 帐户名称;会计科目
-P]sRl3O; accountant's report 会计师报告
&JtV'@>v Accountant's Report Rules 会计师报告规则
^tCd L@$AS accounting and auditing procedure 会计与审计程序;会计与核数程序
78/N Accounting Arrangements 《会计安排》
*>+,(1Fz accounting basis 会计基础
W[^qa5W<FB accounting by Official Receiver 破产管理署署长呈交的帐目
C|?o*fQ Accounting Circular 《会计通告》
{U_$&f9s accounting class 会计类别
C(K; zo*S( accounting date 记帐日期;会计结算日期
m]cHF.:5 accounting for money 款项核算
;JRs?1<=' Accounting Officer 会计主任
&CG*)bE accounting period 会计报告期;会计期
vVgg0Y2 accounting policy 会计政策;会计方针
R%c SJ8O# accounting practice 会计惯例
X B_B4X1R accounting principle 会计准则
7ek&[SJ>,/ accounting record 会计记录
MG{YrX) oi accounting report 会计报告
/mK?E5H'r1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&zuG81F6 Accounting Society of China 中国会计学会
KR%{a(V;7 accounting statement 会计报表
G2^et$<{uU accounting system 会计制度;会计系统
4NdN<#Lr accounting transaction 会计事项;帐务交易
D2,z)O%VK accounting treatment 会计处理
wWp(yvz accounting year 会计年度
[u._q:A accretion 增值;添加
u@4V7;L accrual 应计项目;应累算数目
P(K>=O accrual basis 应计制;权责发生制
,yTjU{<" accrual basis accounting 应计制会计;权责发生制会计
<fs2fTUeqF accrue 应累算;应计
c~v~2DM accrued benefit 应累算利益
?Oc{bF7 accrued charges 应计费用
"1-}A(X accrued cumulative preference share dividend 应累算的累积优先股股息
_IdRF5<4 accrued expenses 应累算费用
|#*'H*W accrued interest payable 应付利息;应计未付利息
o#hjvg accrued interest receivable 应收利息;应计未收利息
H~E(JLcU accrued right 累算权益
1Zi,b accruing profit 应累算的利润
nw6+.pOy accumulated fiscal reserve 累积财政储备
5A4&+rdU accumulated profit 累积利润;滚存溢利
0p@k({] < accumulated reserve 累积储备
+EAT:, accumulation of surplus income 累积收益盈余
Uk,gJR acquired assets 既得资产
pm6>_Kz acquisition 收购;购置;取得
(X?/"lC) acquisition cost 购置成本
KW7UUXL acquisition expenses 购置费用
P06RJE acquisition of 100% interest 收购全部股权
c?%(Dp E acquisition of control 取得控制权
LvEnX S acquisition of fixed assets 购置固定资产
:(H> 2xS,s acquisition of shell “买壳”
Zx d~c]n acquisition price 收购价
Z*FrB58 act of God 天灾
K_ci_g": acting partner 执事合伙人
T =2=k&| active market 买卖活跃的市场;交投畅旺的市场;旺市
Vy|6E#U active partner 积极参与的合伙人
U.@*`Fg active trading 交投活跃
''kS*3 actual circulation 实际流通
Hp(D);0+) actual cost 实际成本
o^V(U~m] actual expenditure 实际开支;实际支出
E(i[o? actual income 实际入息;实际收入;实际收益
EFc-foN actual market 现货市场
a:_I actual price 现货价;实际价格
JXj8Br?Z@ actual profit 实际利润
"C*B,D*}: actual quotation 实盘;实际价位;实际报价
36n>jS& actual year basis 按实际年度计算
!L95^g actuals 实货
Jx=hJ-FY actuarial investigation 精算调查
2mq$H_ actuarial principle 精算原则
A Z{^o4<q actuarial report 精算师报告
8Mbeg
,P Actuarial Society of Hong Kong 香港精算学会
>[1W:KQA actuarial valuation 精算师估值
2>l,no39t+ actuary 精算师
EutP\K_Y ad referendum agreement 暂定协议;有待覆核的协定
\t|M-%&)4 ad valorem duty 从价税;按值征税
-!8(bjlJ& ad valorem duty system 从价税制
_A~4NW{U7 ad valorem fee 从价费
:(_+7N[KA ad valorem tariff 从价关税
${8?N:>t additional allowance 额外免税额
4Ua>Yw0 additional amount for unexpired risk 未过期风险的额外款额
1lpwZ" additional assessable profit 补加应评税利润
ehA;i.n additional assessment 补加评税
42 \-~] additional commitment 额外承担
Nlj^Dm additional commitment vote 额外承担拨款
@EoZI~
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)aX2jSp additional dependent parent allowance 供养父母额外免税额
%riK+ additional provision 额外拨款
k'PQ}
,Vb additional stamp duty 附加印花税
3.)b4T additional tax 补加税罚款;补加税款
Zx$ol;Yd Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
W#Qmv^StZ adjudged bankrupt 被裁定破产
EbZdas!l adjudicated bankrupt 裁定破产人
5p
+ZD7jK adjudication fee 裁定费;评定印花税额手续费;评估契据费
4&cL[Ny adjudication of bankruptcy 裁定破产;宣告破产
|G/7_+J6 adjudication of insolvency 裁定无力偿还债务
lW 81q2n adjusted actual 经调整的实数;调整后的实数
P%MfCpyj adjusted current assets 经调整的流动资产;调整后的流动资产
p\Lq}tk< adjusted figure 经调整的数字;调整后的数额
{W\T"7H adjusted liabilities 经调整的负债;调整后的负债
SAY
f'[|w adjusted loss 经调整的亏损;调整后的亏损
:h1pBEiH 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
zW8*E E+, adjusted profit 经调整的利润;调整后的利润
Hp|}~xjn adjusted surplus 经调整的盈余额;调整后的盈余额
v0 Ir#B,[H adjusted value 经调整的价值;调整后的价值
Pe2w sR"_U adjustment 调整;修订;理算〔保险〕
dr<<! q / adjustment centre 调剂中心
i7LJ&g/) adjustment lag 调整过程的时间差距;调整时差
5ZY)nelc adjustment mechanism 调整机制
-<#!DjV6( adjustment of loss 亏损调整
hwqbi "o adjustment process 调整过程;调整程序
HBB{m adjustment range 调整幅度
DSxUdEK6 administered exchange rate 受管制汇率
>Ng)k]G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dz[
bm<T7 administration expenses 行政费用
1w"8~Z:UXV administration fee 手续费;行政费
a1j.fA administration in bankruptcy 破产管理
_Zc%z@} administration order 遗产管理令
vEG'HOP administrator 管理人;遗产管理人
iL7VFo:Q administrator of the estate 遗产管理人
bOI3^T admission of debt 债项承认书
T%Pp*1/m7 admission of proof 接纳债权证明
c
'\SfW< advance 放贷款项;垫付款项;预支款项;预付款项
vOgC>_x7 advance account 暂支帐目;预付款帐户
*x>3xQq& advance compensation 预付补偿金
j(#%tIv advance from shareholder 股东垫款
t]-uw-E advance pending reimbursement 预支以待日后付还
_u}4j 9T advanced economy 先进经济体系
ejXMKPE; advancement 预付;预付财产
*U#m+@\0 advances warrant 垫款令
~3RC>8*Qw advancing 贷出
7'NS9| adverse balance 逆差
[\Qr. 2 adverse exchange 逆汇
pA4*bO+ advertisement addressed to shareholders 在报章刊登的致股东通告
]h9!ei
[ advice for collection 托收通知书
[ REf>_R advice of drawing 提款通知书;汇票通知书
C}5M;|%3) advice of payment 付款通知
2ij#
H
; Advisory Committee [Securities and Futures Commission]
w-$[>R[hw 谘询委员会〔证券及期货事务监察委员会〕
8Q)@ Advisory Committee on Diversification 经济多元化谘询委员会
26n^Dy>} affidavit 誓章;遗产申报誓章
^ZTGJ(j7~ affidavit of no receipt 述明无收款的誓章
,1/}^f6 affiliate 联号;联营公司;附属公司
S|B$c E affiliated company 附属公司;联号;联营公司
H@uE> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EC6k{y}bA affordability 负担能力
3I 0eW%, African Development Bank [AfDB] 非洲开发银行
4@;-%H&7 after-acquired property 事后取得的财产
&2I*0 after-hours dealing 市后交易
_KD5T4FZR after-tax profit 税后盈利;税后利润;税后溢利
2-0$FQ@/ agency agreement 代理协议
+1 eCvt:, agency expenses 代理机构的开支
Ejq#~Zhr! agency fee 代理费
kVS?RHR Agency Law 《代理法》
23DJV);g8 agent 代理人;承销人
s0hBbL0DH agent of company 公司代理人
{0YAzZ7 agent's fee 代理人费;经纪费
N{d@^Yj aggregate 总计;总数;总体数字
6*@yE aggregate amount 总款额;总额
Cz^Q5F` aggregate assets and liabilities 总体资产与负债
fYrGpW(` aggregate at constant price 按固定价格计算的总体数字
VK3it3FI>3 aggregate demand 总需求
o5aLUWi- aggregate gross position 总持仓量
c3
&m9zC aggregate limit 总限额
SNT5Am z! aggregate of salaries tax 合计薪俸税
/\Q*MLwD aggregate performance 总体表现;总体业绩
=wq;@' U aggregate supply 总体供应
r(2R<A aggregate surplus 总盈余
'PWQnt_U aggregate total 整体总额
!~-6wN"k aggregate value 总值;合计价值
+7}iu/B!9 aggregated basis 合计基准
/OGA$eP aggregated net chargeable income 合计应课税入息实额
9x`4RE aggregation 合并计算;合计;总和
rSVgWr8 aggregation of incomes of husband and wife 夫妇入息合并计算
!Ngw\@f aggregation of property 财产的总和
l+y-Fo@ agio 差价;贴水
34|a:5c 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》
AN9[G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5 ZfP 《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》
Me:{{-V4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
mW`oq 《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》
g2p"LWex- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
T,JA#Rk|1N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=fyyqb4 agreement for a settlement 授产协议
eR!G[C w- agreement for assignment 转让协议
<Mf*l)%* agreement for sale 售卖协议;买卖协议
b*,3<