A:
-2.7Z`*( A share A股;甲类股份
zTng]Mvx abatement of tax 减税;减扣免税额
a`wjZ"}'[ ABN AMRO Bank N.V. 荷兰银行
3kxo1eb
above-the-line expenditure 线上项目支出;经常预算支出
QE]'Dc% above-the-line receipt 线上项目收入;经常预算收入
Ts!'>_<Je ABSA Asia Limited 南非联合亚洲有限公司
(cj9xROx absolute change 绝对数值变更
6Zi{gx absolute expenditure 实际开支
juEPUsE absolute guideline figure 绝对准则数字
Q<sqlh!h absolute interest 绝对权益
o2fih%p?1 absolute order of discharge 绝对破产解除令
}aWy#Oe absolute profit margin 绝对利润幅度
tLzLO#/n absolute value 实值;绝对值
eRUdPPq_d absolutely vested interest 绝对既得权益
<Jgcj4D absorbed cost 已吸收成本;已分摊成本
YZ~MByu absorption 吸收;分摊;合并
#Y5k/NPg absorption rate 吸收率;摊配率;分摊率
oU=vl!\J ACB Finance Limited 亚洲商业财务有限公司
Y"FV#<9@7E acceptable form of reciprocity 合理的互惠条件
/pMOinuO acceptable rate 适当利率;适当汇率
66val"^W acceptance agreement 承兑协议
[Uup5+MCv acceptance for honour 参加承兑
EL,k z8 acceptor 承兑人;接受人;受票人
ztVTXI%Kz acceptor for honour 参加承兑人
5=o ^/Vkc accident insurance 意外保险
2@S}x@^ Accident Insurance Association of Hong Kong 香港意外保险公会
(Yewd/T accident insurance scheme 意外保险计划
M+ [ho] accident year basis 意外年度基准
~kW?]/$h accommodation 通融;贷款
+tPBm{| accommodation bill 通融票据;空头票据
%`]+sg[i accommodation party 汇票代发人
qzW3MlD account balance 帐户余额;帐户结余
7(@xk_Pl account book 帐簿
yTZev|ej@ account collected in advance 预收款项
|))NjM'ZBl account current book 往来帐簿
Lc!2'Do; account of after-acquired property 事后取得的财产报告
Q}#Je.; account of defaulter 拖欠帐目
|=;hQ2HyF account payable 应付帐款
PVb[E 03 account payee only [A/C payee only] 只可转帐;存入收款人帐户
0F[f%2j account receivable 应收帐款
Cm[}DB account receivable report 应收帐款报表
e:O,$R#g account statement 结单;帐单;会计财务报表
e)sR$]i:v account title 帐户名称;会计科目
b
3x|Dq . accountant's report 会计师报告
^hLr9k Accountant's Report Rules 会计师报告规则
_LJF:E5L accounting and auditing procedure 会计与审计程序;会计与核数程序
Sa g)}6+ Accounting Arrangements 《会计安排》
W
)FxN, accounting basis 会计基础
~qinCIj accounting by Official Receiver 破产管理署署长呈交的帐目
9c^ ,v_W@ Accounting Circular 《会计通告》
~0MpB~ {xd accounting class 会计类别
=E9\fRGU accounting date 记帐日期;会计结算日期
j_JY[sex accounting for money 款项核算
Tpl]\L1v- Accounting Officer 会计主任
0pE>O7 accounting period 会计报告期;会计期
D:T]$<=9 accounting policy 会计政策;会计方针
i{^T;uAE accounting practice 会计惯例
wOAR NrPx2 accounting principle 会计准则
o/N!l]r accounting record 会计记录
h'*v$lt accounting report 会计报告
gPd
K%"B@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wI@87& Accounting Society of China 中国会计学会
7
$y;-[E[ accounting statement 会计报表
4en3yA0.w accounting system 会计制度;会计系统
Gxw1P@<F: accounting transaction 会计事项;帐务交易
=RB
{.% accounting treatment 会计处理
n&[CTOV accounting year 会计年度
vPDw22L;' accretion 增值;添加
5cPyi/ accrual 应计项目;应累算数目
P%2v( accrual basis 应计制;权责发生制
*(9Tl]w accrual basis accounting 应计制会计;权责发生制会计
9q'&tU'a=c accrue 应累算;应计
v#,queGi accrued benefit 应累算利益
k8D_ accrued charges 应计费用
( d_z\U7l accrued cumulative preference share dividend 应累算的累积优先股股息
/l$enexSt accrued expenses 应累算费用
rUI?{CV accrued interest payable 应付利息;应计未付利息
/3,/j)`a accrued interest receivable 应收利息;应计未收利息
ovKM;cRs/ accrued right 累算权益
ABCm2$< accruing profit 应累算的利润
Yg&(kmm accumulated fiscal reserve 累积财政储备
?X@!jB,Pv accumulated profit 累积利润;滚存溢利
G80N8Lm accumulated reserve 累积储备
4)gG_k accumulation of surplus income 累积收益盈余
x7S\-<8 acquired assets 既得资产
!Gmnck&+ acquisition 收购;购置;取得
V,-we|" acquisition cost 购置成本
x3y+=aj acquisition expenses 购置费用
Tz1^"tx9 acquisition of 100% interest 收购全部股权
i(4<MB1a acquisition of control 取得控制权
@j\:K<sk acquisition of fixed assets 购置固定资产
:+\0.\K0! acquisition of shell “买壳”
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Xy acquisition price 收购价
yCxYFi act of God 天灾
B0Df7jr%`> acting partner 执事合伙人
LdZVXp^ active market 买卖活跃的市场;交投畅旺的市场;旺市
SA TX_ active partner 积极参与的合伙人
~P|;Y<?3 active trading 交投活跃
?~o`mg actual circulation 实际流通
5m1J&TZ0 actual cost 实际成本
OHndZ$'fI actual expenditure 实际开支;实际支出
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actual income 实际入息;实际收入;实际收益
>ai,6! actual market 现货市场
*L^W[o actual price 现货价;实际价格
L$5,RUy actual profit 实际利润
6q^$}eOt actual quotation 实盘;实际价位;实际报价
FJ3S
actual year basis 按实际年度计算
@1*^ttC actuals 实货
3L&: actuarial investigation 精算调查
3m>YR-n$ actuarial principle 精算原则
7${<u 0((! actuarial report 精算师报告
#
55>? Actuarial Society of Hong Kong 香港精算学会
i(.e=
actuarial valuation 精算师估值
D
/QLp3+o actuary 精算师
%0GwO%h}, ad referendum agreement 暂定协议;有待覆核的协定
\OW:- ad valorem duty 从价税;按值征税
I
Cc{ 2l ad valorem duty system 从价税制
WZ-~F/:c% ad valorem fee 从价费
.I^4Fc}&4 ad valorem tariff 从价关税
:-RB< Lj additional allowance 额外免税额
/S]$Hu| additional amount for unexpired risk 未过期风险的额外款额
Ro<779.Gn\ additional assessable profit 补加应评税利润
\B#tB?rA
additional assessment 补加评税
]?}>D?5 additional commitment 额外承担
{T8;-H0H additional commitment vote 额外承担拨款
h%EeU
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S70#_{ additional dependent parent allowance 供养父母额外免税额
[QnN1k additional provision 额外拨款
"W(D0oy additional stamp duty 附加印花税
g}W`LIasv additional tax 补加税罚款;补加税款
E+\?ptw Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
&'u|^d adjudged bankrupt 被裁定破产
it}h8:^< adjudicated bankrupt 裁定破产人
o898pg adjudication fee 裁定费;评定印花税额手续费;评估契据费
27!FB@k- adjudication of bankruptcy 裁定破产;宣告破产
{4S UGo> adjudication of insolvency 裁定无力偿还债务
~uhW~bT adjusted actual 经调整的实数;调整后的实数
AMyg>n! adjusted current assets 经调整的流动资产;调整后的流动资产
Y#os6|MV# adjusted figure 经调整的数字;调整后的数额
>` s"C adjusted liabilities 经调整的负债;调整后的负债
s&$?m[w adjusted loss 经调整的亏损;调整后的亏损
_}5vO$kdO 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
$9YQ aN% adjusted profit 经调整的利润;调整后的利润
Pxl, " adjusted surplus 经调整的盈余额;调整后的盈余额
:'T+`( adjusted value 经调整的价值;调整后的价值
2^B_iyF; adjustment 调整;修订;理算〔保险〕
"AagTFs(i adjustment centre 调剂中心
=NY;#Jjn adjustment lag 调整过程的时间差距;调整时差
RiTL(Yx adjustment mechanism 调整机制
K$Bv4_|x adjustment of loss 亏损调整
!Q>xVlPVu adjustment process 调整过程;调整程序
{ {\oC$ adjustment range 调整幅度
$UzSPhv[ administered exchange rate 受管制汇率
EGl<oxL*R2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ZS.=GjK administration expenses 行政费用
M@T{uo administration fee 手续费;行政费
v-#,@&Uwq administration in bankruptcy 破产管理
)+L|<6J XA administration order 遗产管理令
Gsh9D administrator 管理人;遗产管理人
<,:{Q75 administrator of the estate 遗产管理人
^0zfQu+! admission of debt 债项承认书
5'set? admission of proof 接纳债权证明
|&4A"2QN advance 放贷款项;垫付款项;预支款项;预付款项
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#)yY advance account 暂支帐目;预付款帐户
no+m.B advance compensation 预付补偿金
|Z>-<]p9g advance from shareholder 股东垫款
i"V.$|, advance pending reimbursement 预支以待日后付还
!SK`!/7c? advanced economy 先进经济体系
wS=vm}}u advancement 预付;预付财产
Gor9&aJ1 advances warrant 垫款令
$2W#'_K+ advancing 贷出
syr0|K[ adverse balance 逆差
k'8q/] adverse exchange 逆汇
SA'g` advertisement addressed to shareholders 在报章刊登的致股东通告
ug,AvHEnB advice for collection 托收通知书
f(y+1 advice of drawing 提款通知书;汇票通知书
[0Xuo advice of payment 付款通知
GFT@Pqq Advisory Committee [Securities and Futures Commission]
_S) K+C|@ 谘询委员会〔证券及期货事务监察委员会〕
frcX'M}% Advisory Committee on Diversification 经济多元化谘询委员会
K3mP 6Z#2 affidavit 誓章;遗产申报誓章
! \s}A7 affidavit of no receipt 述明无收款的誓章
FF#Aq affiliate 联号;联营公司;附属公司
IFBt#]l0 affiliated company 附属公司;联号;联营公司
(wL$h5SG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
u0#KBXRo affordability 负担能力
(K[e=0Rf African Development Bank [AfDB] 非洲开发银行
e\X[\ve after-acquired property 事后取得的财产
/rpr_Xw} after-hours dealing 市后交易
Ct'tUF<K5 after-tax profit 税后盈利;税后利润;税后溢利
6
5zx< agency agreement 代理协议
lZAGoR;0Ra agency expenses 代理机构的开支
wa,`BAKJ+F agency fee 代理费
z*T41;b Agency Law 《代理法》
#U- y<[
3 agent 代理人;承销人
"&H'?N%9Up agent of company 公司代理人
A_TaXl( agent's fee 代理人费;经纪费
-G>J aggregate 总计;总数;总体数字
oO;L l?~ aggregate amount 总款额;总额
3!9JXq%Hl aggregate assets and liabilities 总体资产与负债
M_!]9#:K7 aggregate at constant price 按固定价格计算的总体数字
d21thV ,S aggregate demand 总需求
2:|vJ<Q aggregate gross position 总持仓量
BPj?l aggregate limit 总限额
~j[?3E4L} aggregate of salaries tax 合计薪俸税
G$a@}9V aggregate performance 总体表现;总体业绩
Y*@7/2, aggregate supply 总体供应
gE #|eiu aggregate surplus 总盈余
#r9\.NA! aggregate total 整体总额
"iEnsP@'Wg aggregate value 总值;合计价值
X_'tgP9 aggregated basis 合计基准
6{;6~?U aggregated net chargeable income 合计应课税入息实额
2K_ QZ
aggregation 合并计算;合计;总和
;#zteqn
aggregation of incomes of husband and wife 夫妇入息合并计算
4Yvz-aSyO aggregation of property 财产的总和
Vl+UC1M}B> agio 差价;贴水
X[Iy6qt 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》
zx<t{e7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J t.<Z& 《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》
8{0XqE~ix= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
SOG(&)b
《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》
GI{EP&