A:
m2%OX"# e A share A股;甲类股份
]q#w97BxiJ abatement of tax 减税;减扣免税额
Mnj\t3: ABN AMRO Bank N.V. 荷兰银行
9|kc$+(+6 above-the-line expenditure 线上项目支出;经常预算支出
L#t^:% above-the-line receipt 线上项目收入;经常预算收入
0:NCIsIm< ABSA Asia Limited 南非联合亚洲有限公司
U/hf?T; absolute change 绝对数值变更
DdUT"% absolute expenditure 实际开支
fN)A`> iP absolute guideline figure 绝对准则数字
OV@MT^ absolute interest 绝对权益
N*J!<vY" absolute order of discharge 绝对破产解除令
]]sy+$@~ absolute profit margin 绝对利润幅度
gLm ]* absolute value 实值;绝对值
9%{V?r]k absolutely vested interest 绝对既得权益
%y7&~me absorbed cost 已吸收成本;已分摊成本
.A(QqL> absorption 吸收;分摊;合并
U*P&O+(1' absorption rate 吸收率;摊配率;分摊率
pr\wI?:k ACB Finance Limited 亚洲商业财务有限公司
$w,O[PIi acceptable form of reciprocity 合理的互惠条件
7D5[
L acceptable rate 适当利率;适当汇率
2O|jVGap5x acceptance agreement 承兑协议
f*Z8C9) acceptance for honour 参加承兑
p"%K(NL acceptor 承兑人;接受人;受票人
i5PZ )& acceptor for honour 参加承兑人
Ijg//= accident insurance 意外保险
$#z
` R; Accident Insurance Association of Hong Kong 香港意外保险公会
49('pq?D accident insurance scheme 意外保险计划
jN3K=
MA accident year basis 意外年度基准
,, 8hU7P accommodation 通融;贷款
3shRrCL0mf accommodation bill 通融票据;空头票据
}da}vR"iL accommodation party 汇票代发人
35q4](o9" account balance 帐户余额;帐户结余
)6~s;y! account book 帐簿
9i6z p' account collected in advance 预收款项
$-J0ou8~ account current book 往来帐簿
bcM65pt_C account of after-acquired property 事后取得的财产报告
,.<[iHC}9 account of defaulter 拖欠帐目
UF_?T.Rl^ account payable 应付帐款
dBWi1vTF account payee only [A/C payee only] 只可转帐;存入收款人帐户
D)O2=aQ;] account receivable 应收帐款
hSl6X3W account receivable report 应收帐款报表
O V"5:){ account statement 结单;帐单;会计财务报表
`;`fA|F^ account title 帐户名称;会计科目
VVd9VGvh accountant's report 会计师报告
teQ<v[W. Accountant's Report Rules 会计师报告规则
OON]E3yy accounting and auditing procedure 会计与审计程序;会计与核数程序
*KMW6dg; Accounting Arrangements 《会计安排》
Gy]ZYo( accounting basis 会计基础
QL].)Vgf accounting by Official Receiver 破产管理署署长呈交的帐目
jDO"?@+ Accounting Circular 《会计通告》
.eBo:4T!d accounting class 会计类别
4!vovt{ accounting date 记帐日期;会计结算日期
4](jV}Hg accounting for money 款项核算
DB=^Z%%Z Accounting Officer 会计主任
}s@
i accounting period 会计报告期;会计期
\!51I./Q/ accounting policy 会计政策;会计方针
/8cfdP Ba accounting practice 会计惯例
GbXa=*
<-< accounting principle 会计准则
l:@`.'-= accounting record 会计记录
vtByC u5 accounting report 会计报告
&c AFKYt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
EDDld6O, Accounting Society of China 中国会计学会
@K=:f accounting statement 会计报表
8|cQW-L accounting system 会计制度;会计系统
[-5l=j
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pW7#&@AR accounting treatment 会计处理
TPBL|^3K accounting year 会计年度
r_"=DLx6 accretion 增值;添加
pu"m(9 accrual 应计项目;应累算数目
U} K]W>Z accrual basis 应计制;权责发生制
G?,b51" accrual basis accounting 应计制会计;权责发生制会计
G7qB accrue 应累算;应计
pdw;SIoC accrued benefit 应累算利益
|//D|-2 accrued charges 应计费用
PHxU6UPqy accrued cumulative preference share dividend 应累算的累积优先股股息
FQlYCb accrued expenses 应累算费用
-$2B!#]3 accrued interest payable 应付利息;应计未付利息
e{Y8m Xu accrued interest receivable 应收利息;应计未收利息
Jan~Rran accrued right 累算权益
hZw bYvu accruing profit 应累算的利润
r|ID]}w accumulated fiscal reserve 累积财政储备
}J ^+66{ accumulated profit 累积利润;滚存溢利
LykB2]T accumulated reserve 累积储备
r\j*?m ] accumulation of surplus income 累积收益盈余
w/oXFs&FK acquired assets 既得资产
O0Pb"ou_h. acquisition 收购;购置;取得
2ophh/] acquisition cost 购置成本
{W' 9k acquisition expenses 购置费用
d71|(`& acquisition of 100% interest 收购全部股权
`Eg~;E: acquisition of control 取得控制权
} %bP9 acquisition of fixed assets 购置固定资产
_SQQS67fu" acquisition of shell “买壳”
g7l?/p[n acquisition price 收购价
Z,"f2UJ act of God 天灾
#dj,=^1_14 acting partner 执事合伙人
-V F*h.' active market 买卖活跃的市场;交投畅旺的市场;旺市
W#bOx0 active partner 积极参与的合伙人
k .#I ;7 active trading 交投活跃
xTGdh actual circulation 实际流通
FoW|BGA~ actual cost 实际成本
"*T4%3dA actual expenditure 实际开支;实际支出
2v\<MrL actual income 实际入息;实际收入;实际收益
lD-HQd actual market 现货市场
s#p\ r actual price 现货价;实际价格
Qn!KL0w actual profit 实际利润
khb/"VYd actual quotation 实盘;实际价位;实际报价
\c\z 6;j actual year basis 按实际年度计算
(7*(( actuals 实货
haSC[[o= actuarial investigation 精算调查
]Vm:iF#5P actuarial principle 精算原则
>4G~01 actuarial report 精算师报告
Q3'L\_1L Actuarial Society of Hong Kong 香港精算学会
BCI[jfd 7 actuarial valuation 精算师估值
<- (n48 actuary 精算师
\sEH)$R' ad referendum agreement 暂定协议;有待覆核的协定
>mW*K _~ ad valorem duty 从价税;按值征税
e6i m_ Tk ad valorem duty system 从价税制
CeINODcT ad valorem fee 从价费
o:c:hSV ad valorem tariff 从价关税
MC~<jJ, additional allowance 额外免税额
m85Hx1!p. additional amount for unexpired risk 未过期风险的额外款额
~vscATQ additional assessable profit 补加应评税利润
{%BPP{OFk additional assessment 补加评税
3Hi[Y[O`%P additional commitment 额外承担
(&!x2M additional commitment vote 额外承担拨款
(7A- cC additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d",VOhW7)S additional dependent parent allowance 供养父母额外免税额
O gtrp)x9 additional provision 额外拨款
j2`%sBo additional stamp duty 附加印花税
.L8g(F(=: additional tax 补加税罚款;补加税款
8zrLl:{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
?BnX<dbi& adjudged bankrupt 被裁定破产
uwc@~=; adjudicated bankrupt 裁定破产人
=5q_aK#i adjudication fee 裁定费;评定印花税额手续费;评估契据费
W690N&Wz adjudication of bankruptcy 裁定破产;宣告破产
K#kMz#B+i adjudication of insolvency 裁定无力偿还债务
.H}#,pQ}l adjusted actual 经调整的实数;调整后的实数
.!)i adjusted current assets 经调整的流动资产;调整后的流动资产
a^7HI, adjusted figure 经调整的数字;调整后的数额
ZkmYpi[ adjusted liabilities 经调整的负债;调整后的负债
*q*$%H adjusted loss 经调整的亏损;调整后的亏损
eE5j6`5i 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
1xDh[:6 adjusted profit 经调整的利润;调整后的利润
q+U&lw|"w adjusted surplus 经调整的盈余额;调整后的盈余额
!%(PN3* adjusted value 经调整的价值;调整后的价值
m9mkZ:r(kV adjustment 调整;修订;理算〔保险〕
sI5S)^'IQ adjustment centre 调剂中心
0gsRBy adjustment lag 调整过程的时间差距;调整时差
.c]@xoC adjustment mechanism 调整机制
I\<)9`O adjustment of loss 亏损调整
$6~t|[7:%Y adjustment process 调整过程;调整程序
6^sH3=# adjustment range 调整幅度
i'3)5 administered exchange rate 受管制汇率
b6d}<b9# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7qLB 9r administration expenses 行政费用
M-/2{F[ administration fee 手续费;行政费
S#b)RpY administration in bankruptcy 破产管理
sf Zb$T
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>^GAfvW administrator 管理人;遗产管理人
X@\ 9}*9 administrator of the estate 遗产管理人
oIGF=x,e8 admission of debt 债项承认书
rCd*'Qg admission of proof 接纳债权证明
t[p/65L>8 advance 放贷款项;垫付款项;预支款项;预付款项
eL1)_M;{ advance account 暂支帐目;预付款帐户
_BI[F
m advance compensation 预付补偿金
srryVqgS advance from shareholder 股东垫款
:U,-v advance pending reimbursement 预支以待日后付还
30bdcDm, advanced economy 先进经济体系
l9z{pZ\KM advancement 预付;预付财产
X}Fqif4A advances warrant 垫款令
NL-V",gI-~ advancing 贷出
Y'Yu1mH) adverse balance 逆差
ttY[\D&ZS adverse exchange 逆汇
&HtG&RvQf advertisement addressed to shareholders 在报章刊登的致股东通告
*YP:- advice for collection 托收通知书
w3FEX$`_ advice of drawing 提款通知书;汇票通知书
R,`3 SW() advice of payment 付款通知
ltlnXjRUv Advisory Committee [Securities and Futures Commission]
TGZr
[ 谘询委员会〔证券及期货事务监察委员会〕
e3WEsD+ Advisory Committee on Diversification 经济多元化谘询委员会
>">grDX affidavit 誓章;遗产申报誓章
F./P,hhN9 affidavit of no receipt 述明无收款的誓章
"h:#'y$V affiliate 联号;联营公司;附属公司
hu5o{8[ affiliated company 附属公司;联号;联营公司
&F.L*M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
oA+'9/UY affordability 负担能力
ut^6UdJ+` African Development Bank [AfDB] 非洲开发银行
rih@(;)1 after-acquired property 事后取得的财产
/ hYFOZ after-hours dealing 市后交易
5Un)d<!7&u after-tax profit 税后盈利;税后利润;税后溢利
6o]j@o8V agency agreement 代理协议
_xGC0f ( agency expenses 代理机构的开支
+@dgHDJ agency fee 代理费
wg^'oy Agency Law 《代理法》
= ,c!V agent 代理人;承销人
k1fX-2H agent of company 公司代理人
TTJj=KPA agent's fee 代理人费;经纪费
3Qd%`k aggregate 总计;总数;总体数字
Yb?(Q% aggregate amount 总款额;总额
bd&Nf2 aggregate assets and liabilities 总体资产与负债
NdB:2P aggregate at constant price 按固定价格计算的总体数字
%=)%$n3=-M aggregate demand 总需求
kudXwj aggregate gross position 总持仓量
hR,5U=+M7 aggregate limit 总限额
|XJ|vQGU aggregate of salaries tax 合计薪俸税
2XrYm"6w aggregate performance 总体表现;总体业绩
m0N{%Mf- aggregate supply 总体供应
a"8H(HAlNn aggregate surplus 总盈余
n 9Ktn} aggregate total 整体总额
u-=VrHff^* aggregate value 总值;合计价值
J+=?taZ aggregated basis 合计基准
K1t>5zm aggregated net chargeable income 合计应课税入息实额
}tbZ[:T{K aggregation 合并计算;合计;总和
|u.3Tp|3W aggregation of incomes of husband and wife 夫妇入息合并计算
6|Xm8,]yRw aggregation of property 财产的总和
}'4aW_ta agio 差价;贴水
.q'{3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ztC>*SX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\R,8xID_t 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
)PvB^n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_ .xicov 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
toel!+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8@]vvZ2/gj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
XhmUtbs agreement for a settlement 授产协议
Y{<SD-ibZ$ agreement for assignment 转让协议
6*s:I&