A:
%p2x^air A share A股;甲类股份
T#n1@FgC abatement of tax 减税;减扣免税额
q83~j`ZJ$ ABN AMRO Bank N.V. 荷兰银行
GD[ou.C}k above-the-line expenditure 线上项目支出;经常预算支出
*sB-scD above-the-line receipt 线上项目收入;经常预算收入
B`B%:# ABSA Asia Limited 南非联合亚洲有限公司
%i-lx`U absolute change 绝对数值变更
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absolute expenditure 实际开支
ES\Q5)t/fo absolute guideline figure 绝对准则数字
]rg+nc3 absolute interest 绝对权益
bkwa{V absolute order of discharge 绝对破产解除令
.W : absolute profit margin 绝对利润幅度
LBkc s4+ absolute value 实值;绝对值
K@P`_yxN absolutely vested interest 绝对既得权益
EotwUT| absorbed cost 已吸收成本;已分摊成本
+qUkMx absorption 吸收;分摊;合并
J`q}Ry; absorption rate 吸收率;摊配率;分摊率
Yv>BOK ACB Finance Limited 亚洲商业财务有限公司
~$4.Mf,u acceptable form of reciprocity 合理的互惠条件
aGe(vQPi9 acceptable rate 适当利率;适当汇率
"P'&+dH8 acceptance agreement 承兑协议
e:J'&r& 1 acceptance for honour 参加承兑
hO/5>Zv? acceptor 承兑人;接受人;受票人
-#wVtXaSc acceptor for honour 参加承兑人
ZjZh z` accident insurance 意外保险
`_1(Q9Q Accident Insurance Association of Hong Kong 香港意外保险公会
:Jeo_}e 0 accident insurance scheme 意外保险计划
i.t9jN accident year basis 意外年度基准
VS9]po>= accommodation 通融;贷款
XalJo@%- accommodation bill 通融票据;空头票据
9c6GYWIFt& accommodation party 汇票代发人
&QTeGn account balance 帐户余额;帐户结余
c',:@2R account book 帐簿
Pc(n@'m~ account collected in advance 预收款项
rMHQzQ0% account current book 往来帐簿
,MM>cOQ account of after-acquired property 事后取得的财产报告
)@,90Vhh account of defaulter 拖欠帐目
1/2V.:bg account payable 应付帐款
#$=8g
RZj account payee only [A/C payee only] 只可转帐;存入收款人帐户
H=&/ Q account receivable 应收帐款
30?LsYXL62 account receivable report 应收帐款报表
hDljY!P>p account statement 结单;帐单;会计财务报表
9$+^"ilk account title 帐户名称;会计科目
fJWxJSdi accountant's report 会计师报告
rg5]`-!= Accountant's Report Rules 会计师报告规则
)Ig+uDGk accounting and auditing procedure 会计与审计程序;会计与核数程序
:4ja@~ Accounting Arrangements 《会计安排》
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accounting basis 会计基础
.%?-As accounting by Official Receiver 破产管理署署长呈交的帐目
Ug7`ez4vw Accounting Circular 《会计通告》
`z}vONXpAX accounting class 会计类别
!ww:O| 0 accounting date 记帐日期;会计结算日期
j /H>0^ accounting for money 款项核算
c6,s+^^ Accounting Officer 会计主任
i_=?eUq%q/ accounting period 会计报告期;会计期
F#1 Kk#t accounting policy 会计政策;会计方针
2f19W#
'0 accounting practice 会计惯例
Z'Exw-ca accounting principle 会计准则
xHJ8?bD p accounting record 会计记录
Q1`<fD
accounting report 会计报告
6F*-qb3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rFmKmV Accounting Society of China 中国会计学会
/5Zp-Pq accounting statement 会计报表
]<kupaRQ accounting system 会计制度;会计系统
S jVsF1d_ accounting transaction 会计事项;帐务交易
Jcz]J)|5v accounting treatment 会计处理
@S}/g/+2 accounting year 会计年度
b96t0w!cs accretion 增值;添加
7uPZuXHxcu accrual 应计项目;应累算数目
NoCDY2 $ accrual basis 应计制;权责发生制
R9Sf!LR accrual basis accounting 应计制会计;权责发生制会计
/l,+oG%\ accrue 应累算;应计
YlswSQ accrued benefit 应累算利益
)bLGEmm accrued charges 应计费用
d>%gW* accrued cumulative preference share dividend 应累算的累积优先股股息
'tb(J3ZP accrued expenses 应累算费用
;)(Sdf[P accrued interest payable 应付利息;应计未付利息
p)B33ZzC accrued interest receivable 应收利息;应计未收利息
6a4 'xq7 accrued right 累算权益
*Y85DEA accruing profit 应累算的利润
)jyq{Jb accumulated fiscal reserve 累积财政储备
>4n+PXRXX accumulated profit 累积利润;滚存溢利
;rB6u_5"I. accumulated reserve 累积储备
R_Zv'y6 accumulation of surplus income 累积收益盈余
w9RF2J acquired assets 既得资产
#NvQmz?J? acquisition 收购;购置;取得
bTLMd$ acquisition cost 购置成本
Jd5\&ma acquisition expenses 购置费用
k"xGA*B| acquisition of 100% interest 收购全部股权
D]IBB>F acquisition of control 取得控制权
&5\^f?'b7 acquisition of fixed assets 购置固定资产
M1oPOC\0. acquisition of shell “买壳”
$hkq>i \ acquisition price 收购价
+|y*}bG act of God 天灾
|KL')&" acting partner 执事合伙人
XE_ir
Et active market 买卖活跃的市场;交投畅旺的市场;旺市
Z_H?WGO active partner 积极参与的合伙人
@#RuSc active trading 交投活跃
Q6"uK actual circulation 实际流通
gNShOu actual cost 实际成本
<9P4}`%)3 actual expenditure 实际开支;实际支出
M|\^UF2e actual income 实际入息;实际收入;实际收益
z]kwRWe`j actual market 现货市场
Y3-gUX*w0 actual price 现货价;实际价格
25 CZmsg actual profit 实际利润
1T ( u actual quotation 实盘;实际价位;实际报价
Kv(z4 z actual year basis 按实际年度计算
]@v}y& actuals 实货
:e*DTVv8 actuarial investigation 精算调查
NS`07 #z^ actuarial principle 精算原则
n( g)UNx actuarial report 精算师报告
Btj#EoSI_ Actuarial Society of Hong Kong 香港精算学会
[SVhtrx|% actuarial valuation 精算师估值
W'a(oI actuary 精算师
V=pMq?Nr ad referendum agreement 暂定协议;有待覆核的协定
l)4O . * ad valorem duty 从价税;按值征税
M!1U@6n!=) ad valorem duty system 从价税制
eGm:)
ad valorem fee 从价费
]' Y|Nl ad valorem tariff 从价关税
/;?M?o"H additional allowance 额外免税额
Xka<I3UD5 additional amount for unexpired risk 未过期风险的额外款额
bS.s?a additional assessable profit 补加应评税利润
33Jd!orXU additional assessment 补加评税
Cyq?5\ a additional commitment 额外承担
-LtK8wl^ additional commitment vote 额外承担拨款
m9in1RI% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<5S@ORN additional dependent parent allowance 供养父母额外免税额
uG!:Z6%p additional provision 额外拨款
/F.Wigv additional stamp duty 附加印花税
_;56^1'T additional tax 补加税罚款;补加税款
$ a? Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
lVz9k adjudged bankrupt 被裁定破产
vw2`:]Q+ adjudicated bankrupt 裁定破产人
{_?rh,9q adjudication fee 裁定费;评定印花税额手续费;评估契据费
H`~;|6}]n adjudication of bankruptcy 裁定破产;宣告破产
x2co>.i adjudication of insolvency 裁定无力偿还债务
7BR8/4gcPu adjusted actual 经调整的实数;调整后的实数
H~noJIw# adjusted current assets 经调整的流动资产;调整后的流动资产
OS-sk! adjusted figure 经调整的数字;调整后的数额
^$v3eKA adjusted liabilities 经调整的负债;调整后的负债
rLU'*} adjusted loss 经调整的亏损;调整后的亏损
-KH)J adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
+TK3{5`!Ae adjusted profit 经调整的利润;调整后的利润
k.<3HU adjusted surplus 经调整的盈余额;调整后的盈余额
G8nrdN-9 adjusted value 经调整的价值;调整后的价值
.`jo/,?+O adjustment 调整;修订;理算〔保险〕
F]UQuOR) adjustment centre 调剂中心
';0 qj$# adjustment lag 调整过程的时间差距;调整时差
j9d!yW adjustment mechanism 调整机制
>I}9LyZt adjustment of loss 亏损调整
+Y}V3(w9X adjustment process 调整过程;调整程序
`ltN,?/ adjustment range 调整幅度
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administered exchange rate 受管制汇率
<3TA>Dz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:4:N f administration expenses 行政费用
aTd
D`h administration fee 手续费;行政费
"g>.{E5 administration in bankruptcy 破产管理
)"Q*G/+2Ie administration order 遗产管理令
KzjC/1sd administrator 管理人;遗产管理人
c~0{s> administrator of the estate 遗产管理人
{ox2Tg? admission of debt 债项承认书
M*sR3SZ
admission of proof 接纳债权证明
O:'?n8rWL advance 放贷款项;垫付款项;预支款项;预付款项
+vW)vS[ advance account 暂支帐目;预付款帐户
W3r?7!~ advance compensation 预付补偿金
Kv37s0|g advance from shareholder 股东垫款
'$G"[ljr advance pending reimbursement 预支以待日后付还
aZ X mlq advanced economy 先进经济体系
0fm*`4Q advancement 预付;预付财产
gn8|/ev advances warrant 垫款令
5!I4l1 advancing 贷出
*>NX%by) adverse balance 逆差
!z 53OT! adverse exchange 逆汇
k|vI<:'p, advertisement addressed to shareholders 在报章刊登的致股东通告
eg/<[ A: advice for collection 托收通知书
MP^ d}FL advice of drawing 提款通知书;汇票通知书
AH#4wPxF advice of payment 付款通知
b0v:12q Advisory Committee [Securities and Futures Commission]
;{#^MD MB 谘询委员会〔证券及期货事务监察委员会〕
/J3ZL[o?Q Advisory Committee on Diversification 经济多元化谘询委员会
r X'*|] affidavit 誓章;遗产申报誓章
/ASaB affidavit of no receipt 述明无收款的誓章
v>Lm;q( affiliate 联号;联营公司;附属公司
HDVW0QaMu affiliated company 附属公司;联号;联营公司
Z(u5$<up affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~YP Jez affordability 负担能力
Es5f*P0 African Development Bank [AfDB] 非洲开发银行
m/B6[ after-acquired property 事后取得的财产
D}3T|N after-hours dealing 市后交易
UlcH%pxTt1 after-tax profit 税后盈利;税后利润;税后溢利
>&,[H:Z agency agreement 代理协议
KS}hU~ agency expenses 代理机构的开支
izgp*M, agency fee 代理费
@{hd{>K* Agency Law 《代理法》
Bc7V)YK agent 代理人;承销人
~]HN9R^& agent of company 公司代理人
5| B(\wqG agent's fee 代理人费;经纪费
@I`C#~ aggregate 总计;总数;总体数字
R=Zn -q aggregate amount 总款额;总额
^EELaG aggregate assets and liabilities 总体资产与负债
"9!d]2.-Vk aggregate at constant price 按固定价格计算的总体数字
2I/xJ+ aggregate demand 总需求
0 (U#) aggregate gross position 总持仓量
Fmyj*)J[Z aggregate limit 总限额
S4UM|` aggregate of salaries tax 合计薪俸税
t5B7I59 aggregate performance 总体表现;总体业绩
g{IF_ 1 aggregate supply 总体供应
z~*g ~RKS! aggregate surplus 总盈余
@"-</x3o aggregate total 整体总额
[XVEBA4GI aggregate value 总值;合计价值
XV3C`:b aggregated basis 合计基准
*N'K/36; aggregated net chargeable income 合计应课税入息实额
uhyj5u) aggregation 合并计算;合计;总和
dCyqvg6u aggregation of incomes of husband and wife 夫妇入息合并计算
v+7kU= aggregation of property 财产的总和
!Ucjax~ agio 差价;贴水
IW=cym7 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》
Wj|alH9< Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ncu`vYI. 《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》
/1N6X.Zb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5|3e& 《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》
v
^[39*8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r={c,i 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}KUd7[s agreement for a settlement 授产协议
N`iwC! agreement for assignment 转让协议
r{\1wt agreement for sale 售卖协议;买卖协议
7SD Fz} agreement for sale and purchase 买卖协议
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