A:
?KN_J A share A股;甲类股份
m%&B4E#3T abatement of tax 减税;减扣免税额
bhmjH(.t ABN AMRO Bank N.V. 荷兰银行
.kIf1-(<U above-the-line expenditure 线上项目支出;经常预算支出
xh0A2bw'OP above-the-line receipt 线上项目收入;经常预算收入
s__g*%@B
b ABSA Asia Limited 南非联合亚洲有限公司
5IK@<#wE absolute change 绝对数值变更
2. _cEY34 absolute expenditure 实际开支
s<b7/;w' absolute guideline figure 绝对准则数字
6,PLzZ5 absolute interest 绝对权益
3[0:,^a absolute order of discharge 绝对破产解除令
Ei-OuDM;) absolute profit margin 绝对利润幅度
Q1Ao65 absolute value 实值;绝对值
l&B'.6XKs absolutely vested interest 绝对既得权益
ZTZE_[ absorbed cost 已吸收成本;已分摊成本
bRp[N absorption 吸收;分摊;合并
WQx;tX absorption rate 吸收率;摊配率;分摊率
KfNXX>' ACB Finance Limited 亚洲商业财务有限公司
jH1~Ve+q9 acceptable form of reciprocity 合理的互惠条件
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f3wP= acceptable rate 适当利率;适当汇率
Vd4osBu{fY acceptance agreement 承兑协议
OxZ:5ps acceptance for honour 参加承兑
&UR/Txnu acceptor 承兑人;接受人;受票人
L nGSYrx1 acceptor for honour 参加承兑人
7W"menw accident insurance 意外保险
$}$@)!- Accident Insurance Association of Hong Kong 香港意外保险公会
_u$K Lqt/, accident insurance scheme 意外保险计划
U4gJ![>5j accident year basis 意外年度基准
Y>~JI;Cu` accommodation 通融;贷款
Q_.Fw\l$` accommodation bill 通融票据;空头票据
F S:WbFmc accommodation party 汇票代发人
vEGK{rMA account balance 帐户余额;帐户结余
"=.|QKC1` account book 帐簿
5ov%(QI account collected in advance 预收款项
:(Bi{cw account current book 往来帐簿
^~l<N@ account of after-acquired property 事后取得的财产报告
(rn x56I$ account of defaulter 拖欠帐目
lQ"i]};<D account payable 应付帐款
L:-lqag! account payee only [A/C payee only] 只可转帐;存入收款人帐户
s`RJl V account receivable 应收帐款
'9@R=#nd account receivable report 应收帐款报表
"[yiNJ"kt account statement 结单;帐单;会计财务报表
k#xpY!'7 account title 帐户名称;会计科目
T"U t). accountant's report 会计师报告
8BDL{?Mu Accountant's Report Rules 会计师报告规则
GwBQ
pNjy accounting and auditing procedure 会计与审计程序;会计与核数程序
|T *qAJ8c Accounting Arrangements 《会计安排》
R:N-y."La. accounting basis 会计基础
+ctv]'P_ accounting by Official Receiver 破产管理署署长呈交的帐目
K5&C}Ey1 Accounting Circular 《会计通告》
46Nf|~ accounting class 会计类别
Oy$BR
<\ accounting date 记帐日期;会计结算日期
Z"X*FzFo accounting for money 款项核算
M7,MxwZ0k Accounting Officer 会计主任
JxJ ntsn accounting period 会计报告期;会计期
+;;%Atgn accounting policy 会计政策;会计方针
NCt sx /C accounting practice 会计惯例
A#&qoZ(C accounting principle 会计准则
79H+~1Az accounting record 会计记录
Q%Q?q)x accounting report 会计报告
(L%q/$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T0%TeFY Accounting Society of China 中国会计学会
<|3v@ accounting statement 会计报表
7G/|e24 accounting system 会计制度;会计系统
!#1A7[WN accounting transaction 会计事项;帐务交易
y$o=\: accounting treatment 会计处理
XS8~jBjx accounting year 会计年度
[[h)4H{T accretion 增值;添加
5C1Rub) accrual 应计项目;应累算数目
c0q) accrual basis 应计制;权责发生制
M l?)Sc"\7 accrual basis accounting 应计制会计;权责发生制会计
2 _n*u^X:_ accrue 应累算;应计
Cf[F`pFM accrued benefit 应累算利益
rq["O/2 accrued charges 应计费用
v9lBk]c accrued cumulative preference share dividend 应累算的累积优先股股息
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accrued expenses 应累算费用
O) %kl accrued interest payable 应付利息;应计未付利息
R(N(@KC accrued interest receivable 应收利息;应计未收利息
'8kjTf#g<l accrued right 累算权益
a<jE25t accruing profit 应累算的利润
Z !25xqNCd accumulated fiscal reserve 累积财政储备
gzCMJ<3!D accumulated profit 累积利润;滚存溢利
I@Z*Nu1L accumulated reserve 累积储备
W<|K accumulation of surplus income 累积收益盈余
3(})uV acquired assets 既得资产
>"g<-!p@ acquisition 收购;购置;取得
vq:OH
H acquisition cost 购置成本
[Pwo,L,) acquisition expenses 购置费用
]q[ acquisition of 100% interest 收购全部股权
= #2qX>? acquisition of control 取得控制权
m2q;^o:J acquisition of fixed assets 购置固定资产
Am%a4{b acquisition of shell “买壳”
w[7.@ %^[ acquisition price 收购价
qvU$9cTY act of God 天灾
Z F yX@#B9 acting partner 执事合伙人
Rk jKIa active market 买卖活跃的市场;交投畅旺的市场;旺市
7M#$: Fdb active partner 积极参与的合伙人
Y:!/4GF active trading 交投活跃
a$zm/ actual circulation 实际流通
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~)SCN>- actual cost 实际成本
m7wc)"`t actual expenditure 实际开支;实际支出
X]pWvQ Q] actual income 实际入息;实际收入;实际收益
%f_OP$;fc actual market 现货市场
~? FrI actual price 现货价;实际价格
g[wP!y%V actual profit 实际利润
r5!x,{E6 actual quotation 实盘;实际价位;实际报价
J={OOj actual year basis 按实际年度计算
E7NbPNd actuals 实货
7hN6IP*so actuarial investigation 精算调查
Pm#x?1rAj actuarial principle 精算原则
Y =g>r]2 actuarial report 精算师报告
@Tfwh/UN Actuarial Society of Hong Kong 香港精算学会
^M(`/1 : actuarial valuation 精算师估值
F;Q_*0mIQ actuary 精算师
o(d_uJOB ad referendum agreement 暂定协议;有待覆核的协定
x<*IF,o ad valorem duty 从价税;按值征税
eN|HJ= ad valorem duty system 从价税制
3:~l2KIP4 ad valorem fee 从价费
9oje`Ay ad valorem tariff 从价关税
wCU&Xb$F additional allowance 额外免税额
I`"-$99|t1 additional amount for unexpired risk 未过期风险的额外款额
=|gJb|?w additional assessable profit 补加应评税利润
wj#J>C2] additional assessment 补加评税
4kaE}uKU additional commitment 额外承担
iFnOl*TC additional commitment vote 额外承担拨款
iz9\D*or additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8!uL-_ Bn additional dependent parent allowance 供养父母额外免税额
z{`6# additional provision 额外拨款
e+F}9HR7 additional stamp duty 附加印花税
~}$\B^z+ additional tax 补加税罚款;补加税款
^.@yF;H Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
~tg1N^]kV adjudged bankrupt 被裁定破产
sP6 ):h adjudicated bankrupt 裁定破产人
`i t+D adjudication fee 裁定费;评定印花税额手续费;评估契据费
9raHSzK@d adjudication of bankruptcy 裁定破产;宣告破产
7wiK.99 adjudication of insolvency 裁定无力偿还债务
Tsm1C#6 Y* adjusted actual 经调整的实数;调整后的实数
to!mz\F adjusted current assets 经调整的流动资产;调整后的流动资产
BN\fv, adjusted figure 经调整的数字;调整后的数额
<TLGfA1bC adjusted liabilities 经调整的负债;调整后的负债
&Rt+LN0qB0 adjusted loss 经调整的亏损;调整后的亏损
W+d9cM= 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
w69>tC adjusted profit 经调整的利润;调整后的利润
FylWbQU9 adjusted surplus 经调整的盈余额;调整后的盈余额
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q5tt7 adjusted value 经调整的价值;调整后的价值
#$rf-E5g-K adjustment 调整;修订;理算〔保险〕
7y>Tn`V8G adjustment centre 调剂中心
~:/%/-^ adjustment lag 调整过程的时间差距;调整时差
lFiq<3Nk adjustment mechanism 调整机制
:S QDqG adjustment of loss 亏损调整
Exep+x- adjustment process 调整过程;调整程序
x1 ;rb8 adjustment range 调整幅度
wUru1_zjO administered exchange rate 受管制汇率
[<D+pqh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ur/Oc24i1n administration expenses 行政费用
o5N]((9 administration fee 手续费;行政费
O%YjWb administration in bankruptcy 破产管理
=w',-+@ administration order 遗产管理令
ELN|;^-/|Q administrator 管理人;遗产管理人
Y)'!'J administrator of the estate 遗产管理人
*C4~}4WT\ admission of debt 债项承认书
ojN`#%X admission of proof 接纳债权证明
*oEv ,I_ advance 放贷款项;垫付款项;预支款项;预付款项
" 2ZI oa!^ advance account 暂支帐目;预付款帐户
f*{M3"$E advance compensation 预付补偿金
(y=dR1p advance from shareholder 股东垫款
/yx=7< advance pending reimbursement 预支以待日后付还
vn|TiZ advanced economy 先进经济体系
hf_R\C(c advancement 预付;预付财产
ijvNmn1k advances warrant 垫款令
2yl6~(JC+ advancing 贷出
NlA*\vco adverse balance 逆差
rumAo'T/% adverse exchange 逆汇
h^%GE;N advertisement addressed to shareholders 在报章刊登的致股东通告
S8*^ss>?^R advice for collection 托收通知书
N1YgYL advice of drawing 提款通知书;汇票通知书
G+ :bL S#: advice of payment 付款通知
*GCA6X Advisory Committee [Securities and Futures Commission]
jZa25Z00 谘询委员会〔证券及期货事务监察委员会〕
"(0oP9lZ Advisory Committee on Diversification 经济多元化谘询委员会
&@=u+)^-{ affidavit 誓章;遗产申报誓章
:_MP'0QP affidavit of no receipt 述明无收款的誓章
p:Iw%eZ: affiliate 联号;联营公司;附属公司
M_tj7Q3
W affiliated company 附属公司;联号;联营公司
53bM+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{VBR/M(q affordability 负担能力
lxm*;?j`W African Development Bank [AfDB] 非洲开发银行
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Zh9^0 after-acquired property 事后取得的财产
zs4>/9O after-hours dealing 市后交易
1lbwJVY[ after-tax profit 税后盈利;税后利润;税后溢利
U%Dit agency agreement 代理协议
-_s%8l^ agency expenses 代理机构的开支
Po!oN~r agency fee 代理费
AeN 3<|RN Agency Law 《代理法》
s jSi;S4 agent 代理人;承销人
&8Zeq3~ agent of company 公司代理人
v,n); agent's fee 代理人费;经纪费
6@&fvf aggregate 总计;总数;总体数字
|Es0[cU aggregate amount 总款额;总额
:){)JZ}-95 aggregate assets and liabilities 总体资产与负债
jz|VF,l aggregate at constant price 按固定价格计算的总体数字
,cLH*@ aggregate demand 总需求
sD{j@WEZ aggregate gross position 总持仓量
miwf&b aggregate limit 总限额
ya#RII'] aggregate of salaries tax 合计薪俸税
"";=DH aggregate performance 总体表现;总体业绩
64SW aggregate supply 总体供应
Ocyb c% aggregate surplus 总盈余
`4_c0q)N4 aggregate total 整体总额
kPW BDpzN aggregate value 总值;合计价值
1y7y0V aggregated basis 合计基准
18jJzYawh aggregated net chargeable income 合计应课税入息实额
B4@fY aggregation 合并计算;合计;总和
]7*kWc2 aggregation of incomes of husband and wife 夫妇入息合并计算
k<!<<,Z aggregation of property 财产的总和
lbd(j{h>4 agio 差价;贴水
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