A:
^e--4B9| A share A股;甲类股份
uOPLJ?% abatement of tax 减税;减扣免税额
P98g2ak ABN AMRO Bank N.V. 荷兰银行
8;O /x above-the-line expenditure 线上项目支出;经常预算支出
3cc;BWvM above-the-line receipt 线上项目收入;经常预算收入
!-4VGt&c, ABSA Asia Limited 南非联合亚洲有限公司
o
@nsv&i absolute change 绝对数值变更
@4Lol2 absolute expenditure 实际开支
,Bl_6ZaL absolute guideline figure 绝对准则数字
;0-R"c)- absolute interest 绝对权益
{dwlW`{ absolute order of discharge 绝对破产解除令
$pauPEe absolute profit margin 绝对利润幅度
(};/,t1#$ absolute value 实值;绝对值
R]0tG
absolutely vested interest 绝对既得权益
(3&P8ZGNR absorbed cost 已吸收成本;已分摊成本
L=&}s[5 absorption 吸收;分摊;合并
; jrmr`l= absorption rate 吸收率;摊配率;分摊率
aa}U87]k ACB Finance Limited 亚洲商业财务有限公司
W!JEl|] acceptable form of reciprocity 合理的互惠条件
~YXkAS: acceptable rate 适当利率;适当汇率
AE=E"l1] acceptance agreement 承兑协议
@[bFlqsE acceptance for honour 参加承兑
DJ`xCs!R acceptor 承兑人;接受人;受票人
zGa
V^X acceptor for honour 参加承兑人
.f`KP!p. accident insurance 意外保险
"Iacs s0; Accident Insurance Association of Hong Kong 香港意外保险公会
xXCsJ9] accident insurance scheme 意外保险计划
rW+}3] !D/ accident year basis 意外年度基准
+ aWcK6 accommodation 通融;贷款
P?Kg7m W accommodation bill 通融票据;空头票据
E+J +fi accommodation party 汇票代发人
(?ZS9&y} account balance 帐户余额;帐户结余
Tj6kCB account book 帐簿
p5J!j I= account collected in advance 预收款项
95Q^7oI account current book 往来帐簿
=oTj3+7 account of after-acquired property 事后取得的财产报告
qfF2S account of defaulter 拖欠帐目
G4uA&"OE account payable 应付帐款
,;n[_f account payee only [A/C payee only] 只可转帐;存入收款人帐户
lD$\t/8B account receivable 应收帐款
>XW-W account receivable report 应收帐款报表
D[`~=y( account statement 结单;帐单;会计财务报表
;#=y5Q4 account title 帐户名称;会计科目
Px&)kEQ accountant's report 会计师报告
sU/vXweky" Accountant's Report Rules 会计师报告规则
oG
c9
6B% accounting and auditing procedure 会计与审计程序;会计与核数程序
ptlag&Z Accounting Arrangements 《会计安排》
b?:?" accounting basis 会计基础
<t dsUh:?& accounting by Official Receiver 破产管理署署长呈交的帐目
u24XuSe$ Accounting Circular 《会计通告》
2yVQqwQm accounting class 会计类别
[ ^gb6W9Y accounting date 记帐日期;会计结算日期
68~5Dx accounting for money 款项核算
I7W?}bR*6 Accounting Officer 会计主任
M6y|;lh''c accounting period 会计报告期;会计期
a0's6C accounting policy 会计政策;会计方针
Qjmo{'d accounting practice 会计惯例
_O&P!hI accounting principle 会计准则
qyjVB/ko accounting record 会计记录
,_@) IN accounting report 会计报告
|Rz}bsrZ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#JR$RH Accounting Society of China 中国会计学会
S$/SFB$)~W accounting statement 会计报表
d w'P =8d accounting system 会计制度;会计系统
I(<Trn accounting transaction 会计事项;帐务交易
2Hk21y\
accounting treatment 会计处理
rdH^"( accounting year 会计年度
|}@teN^J*U accretion 增值;添加
mteQRgC accrual 应计项目;应累算数目
HBA|NV3. accrual basis 应计制;权责发生制
.Dy2O*` accrual basis accounting 应计制会计;权责发生制会计
!8tqYY?>@\ accrue 应累算;应计
H%ScrJ#V accrued benefit 应累算利益
WLH ;{ accrued charges 应计费用
F(w<YU%6 accrued cumulative preference share dividend 应累算的累积优先股股息
.g_^! t accrued expenses 应累算费用
1*:BOoYx accrued interest payable 应付利息;应计未付利息
5kCXy$"% accrued interest receivable 应收利息;应计未收利息
TJ|do`fw> accrued right 累算权益
y2nT)nL accruing profit 应累算的利润
xPJ@!ks9 accumulated fiscal reserve 累积财政储备
rr2^sQ;_ accumulated profit 累积利润;滚存溢利
i]& >+R<6 accumulated reserve 累积储备
2#Qw accumulation of surplus income 累积收益盈余
DIgur}q)@ acquired assets 既得资产
A(z
m acquisition 收购;购置;取得
a[=ub256S acquisition cost 购置成本
7gREcL2 acquisition expenses 购置费用
]2_=(N\Kt acquisition of 100% interest 收购全部股权
.-1'#Z1T acquisition of control 取得控制权
hJ?PV@xy acquisition of fixed assets 购置固定资产
()<?^lr33 acquisition of shell “买壳”
)U{\c2b acquisition price 收购价
oVd7ucnK act of God 天灾
:bkmm,%O acting partner 执事合伙人
0Kg?X active market 买卖活跃的市场;交投畅旺的市场;旺市
Q1(4l?X@ active partner 积极参与的合伙人
C%#u2C2 active trading 交投活跃
u.}H)wt actual circulation 实际流通
<(1[n
pS&+ actual cost 实际成本
(Mw+SM3< actual expenditure 实际开支;实际支出
w,t !<i actual income 实际入息;实际收入;实际收益
gO/\Yi actual market 现货市场
QE721y actual price 现货价;实际价格
uW4.Q_O!H actual profit 实际利润
{gzVbZ# actual quotation 实盘;实际价位;实际报价
9[[$5t`8 actual year basis 按实际年度计算
XJ1Bl actuals 实货
,M$h3B\;r actuarial investigation 精算调查
FLIU}doc actuarial principle 精算原则
'ZAIe7i& actuarial report 精算师报告
KLjvPT\ Actuarial Society of Hong Kong 香港精算学会
\/-4 jF: actuarial valuation 精算师估值
*]c~[&x5& actuary 精算师
NMzq10M=6 ad referendum agreement 暂定协议;有待覆核的协定
PoLk{{l3 ad valorem duty 从价税;按值征税
wGWv<<Qw" ad valorem duty system 从价税制
|3>%(4
OS ad valorem fee 从价费
rx@2Dmt6
ad valorem tariff 从价关税
4jzjrG additional allowance 额外免税额
77'@U( additional amount for unexpired risk 未过期风险的额外款额
A>)Ced! additional assessable profit 补加应评税利润
RQ4+EW1G additional assessment 补加评税
|gU)6}V@ additional commitment 额外承担
CD4@0Z+ additional commitment vote 额外承担拨款
Z_mQpt|y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D$VRE^k additional dependent parent allowance 供养父母额外免税额
*DvQnj additional provision 额外拨款
1/%5pb2\ additional stamp duty 附加印花税
N;4wbUPL7h additional tax 补加税罚款;补加税款
@S 0mNA Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
CtZOIx.;| adjudged bankrupt 被裁定破产
D-e?;< adjudicated bankrupt 裁定破产人
q``/7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
-]G=Q1 1 adjudication of bankruptcy 裁定破产;宣告破产
X2{Aa T*M adjudication of insolvency 裁定无力偿还债务
c GyBml1 adjusted actual 经调整的实数;调整后的实数
tRNMiU adjusted current assets 经调整的流动资产;调整后的流动资产
TgKSE1 adjusted figure 经调整的数字;调整后的数额
Zh_3ydMD1 adjusted liabilities 经调整的负债;调整后的负债
5ka6=R(r adjusted loss 经调整的亏损;调整后的亏损
WT}xCni 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
<`NtTG adjusted profit 经调整的利润;调整后的利润
h;R>|2A adjusted surplus 经调整的盈余额;调整后的盈余额
G[n;%c~`+ adjusted value 经调整的价值;调整后的价值
P1|3%#c adjustment 调整;修订;理算〔保险〕
9<o*aFgCa adjustment centre 调剂中心
V7B%o:FZo adjustment lag 调整过程的时间差距;调整时差
Bq,MTzxD adjustment mechanism 调整机制
"*:?m{w5 adjustment of loss 亏损调整
.vd*~U" adjustment process 调整过程;调整程序
%AA-G adjustment range 调整幅度
5Ha(i [d administered exchange rate 受管制汇率
c= aZ[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E&)o.l<h| administration expenses 行政费用
m ;wj|@cF administration fee 手续费;行政费
V{X/y N.u administration in bankruptcy 破产管理
=Z..&H5i administration order 遗产管理令
x@D>JG administrator 管理人;遗产管理人
VO /b&% administrator of the estate 遗产管理人
g+Y &rz admission of debt 债项承认书
=&~ K;=: admission of proof 接纳债权证明
n*caP9B advance 放贷款项;垫付款项;预支款项;预付款项
V(Cxd.u advance account 暂支帐目;预付款帐户
2nCHL'8N advance compensation 预付补偿金
w|4CBll advance from shareholder 股东垫款
4}Lui9 advance pending reimbursement 预支以待日后付还
yoz-BS advanced economy 先进经济体系
xmtD0U1 advancement 预付;预付财产
"G Jhx/zt advances warrant 垫款令
s.a @uR^ advancing 贷出
s+ ^1\ adverse balance 逆差
Tq?f5swsI
adverse exchange 逆汇
z>b^Ui0 advertisement addressed to shareholders 在报章刊登的致股东通告
# wyjb:Ql advice for collection 托收通知书
V0n8fez
b advice of drawing 提款通知书;汇票通知书
B] Koi1B advice of payment 付款通知
]hRs -x Advisory Committee [Securities and Futures Commission]
Swgvj(y;!A 谘询委员会〔证券及期货事务监察委员会〕
olm'_{{
Advisory Committee on Diversification 经济多元化谘询委员会
|)mUO:* affidavit 誓章;遗产申报誓章
O9RnS\ affidavit of no receipt 述明无收款的誓章
!uA'0U?ky affiliate 联号;联营公司;附属公司
BM5)SgK affiliated company 附属公司;联号;联营公司
i_nUyH%b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'-#gQxIpD affordability 负担能力
2} _^~8 African Development Bank [AfDB] 非洲开发银行
6U,:J'5gP after-acquired property 事后取得的财产
6=x]20 after-hours dealing 市后交易
Ga`
8oY+~ after-tax profit 税后盈利;税后利润;税后溢利
bPMf='F{r agency agreement 代理协议
SQN{/")T agency expenses 代理机构的开支
<~e*YrJ?- agency fee 代理费
:Ye~I;"8 Agency Law 《代理法》
?OGs+G agent 代理人;承销人
IvI;Q0E-3 agent of company 公司代理人
Z/:W.*u agent's fee 代理人费;经纪费
$4kbOqn4 aggregate 总计;总数;总体数字
\aN5:Yy aggregate amount 总款额;总额
)iZhE"?z aggregate assets and liabilities 总体资产与负债
3%u: c]-wF aggregate at constant price 按固定价格计算的总体数字
VeH%E.: aggregate demand 总需求
.5tXwxad" aggregate gross position 总持仓量
W k "_lJ aggregate limit 总限额
P<9T.l aggregate of salaries tax 合计薪俸税
COD^osM@ aggregate performance 总体表现;总体业绩
8jiBLZkRf aggregate supply 总体供应
k8cR`5@PK aggregate surplus 总盈余
5nK|0vv%2 aggregate total 整体总额
89W8cJ$yW aggregate value 总值;合计价值
>n1UK5QD aggregated basis 合计基准
"o@R}_4]q aggregated net chargeable income 合计应课税入息实额
-*2b/=$u aggregation 合并计算;合计;总和
z;>O5a>z aggregation of incomes of husband and wife 夫妇入息合并计算
xX~m Fz0C aggregation of property 财产的总和
5oOs.(m|*C agio 差价;贴水
[7[$P.MS{ 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》
]ed7Q3lq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[?da BXS 《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》
r%LG>c`^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[p)2!]y 《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》
y }h2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7e{w,.ny! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
2(GLc*B> agreement for a settlement 授产协议
YP{mzGdE&