A:
w&es N$2 A share A股;甲类股份
mrKIiaU<J abatement of tax 减税;减扣免税额
#a|r
^%D ABN AMRO Bank N.V. 荷兰银行
o,J8n;"l above-the-line expenditure 线上项目支出;经常预算支出
V^n=@CZT9C above-the-line receipt 线上项目收入;经常预算收入
%)dp
a ABSA Asia Limited 南非联合亚洲有限公司
x+'Ea.^ absolute change 绝对数值变更
kDQE*o absolute expenditure 实际开支
l$HBYA\Qh absolute guideline figure 绝对准则数字
/']`}*d absolute interest 绝对权益
$5\sV4 8f absolute order of discharge 绝对破产解除令
&io+* absolute profit margin 绝对利润幅度
'@.Lg0` absolute value 实值;绝对值
j3+ hsA/(k absolutely vested interest 绝对既得权益
;.$vDin6 absorbed cost 已吸收成本;已分摊成本
\>.[QQVI"l absorption 吸收;分摊;合并
V5
9Vf[i| absorption rate 吸收率;摊配率;分摊率
`s=Z{bw ACB Finance Limited 亚洲商业财务有限公司
0/z$W.! acceptable form of reciprocity 合理的互惠条件
:]8A;`G} acceptable rate 适当利率;适当汇率
xa?auv! acceptance agreement 承兑协议
e_rEu'[av acceptance for honour 参加承兑
/yUKUXi acceptor 承兑人;接受人;受票人
/9D
mK%d acceptor for honour 参加承兑人
(&V*~OR accident insurance 意外保险
tv`c"Pb Accident Insurance Association of Hong Kong 香港意外保险公会
z([HGq5 accident insurance scheme 意外保险计划
,*x/L?.Z! accident year basis 意外年度基准
LKZ<\%
X accommodation 通融;贷款
%|R]nB accommodation bill 通融票据;空头票据
6y?uH;SL accommodation party 汇票代发人
r@'~cF]m account balance 帐户余额;帐户结余
0f3>s>`M account book 帐簿
w9gfva$& account collected in advance 预收款项
(otD4VR_ account current book 往来帐簿
T| (w-)mv account of after-acquired property 事后取得的财产报告
G(F=6L~; account of defaulter 拖欠帐目
O_
$ zK account payable 应付帐款
[z;}^ 3b account payee only [A/C payee only] 只可转帐;存入收款人帐户
m*7RC4"J account receivable 应收帐款
C4-%|+Q i account receivable report 应收帐款报表
9&B#@cw account statement 结单;帐单;会计财务报表
qI74a F account title 帐户名称;会计科目
x @9rc,by accountant's report 会计师报告
fL'Ci;.;+ Accountant's Report Rules 会计师报告规则
"18cD5-# accounting and auditing procedure 会计与审计程序;会计与核数程序
RR/?"d?& Accounting Arrangements 《会计安排》
mv$gL accounting basis 会计基础
8 r0;054 accounting by Official Receiver 破产管理署署长呈交的帐目
!{g>g%2! Accounting Circular 《会计通告》
r=RiuxxTq accounting class 会计类别
pVjOp~=U
accounting date 记帐日期;会计结算日期
i{HzY[ accounting for money 款项核算
Tz\v.&? $ Accounting Officer 会计主任
\vL{f;2J accounting period 会计报告期;会计期
n5fc_N/8O= accounting policy 会计政策;会计方针
)U}`x }:, accounting practice 会计惯例
RO'b)J:j9 accounting principle 会计准则
a?W<<9] accounting record 会计记录
tjne[p accounting report 会计报告
\y7\RV>>3b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<hgfgk7< Accounting Society of China 中国会计学会
sbhUW>%. accounting statement 会计报表
$ 93j; accounting system 会计制度;会计系统
2,h]Y=.s accounting transaction 会计事项;帐务交易
_.W;hf` accounting treatment 会计处理
m^tf=O< accounting year 会计年度
h?->A# accretion 增值;添加
^'b\OUty- accrual 应计项目;应累算数目
G/1V4-@ accrual basis 应计制;权责发生制
"1Y DT-I" accrual basis accounting 应计制会计;权责发生制会计
{q);1Nnf accrue 应累算;应计
ExOSHKU,e accrued benefit 应累算利益
,LU|WXRB accrued charges 应计费用
MBol_#H accrued cumulative preference share dividend 应累算的累积优先股股息
y]ya.YG accrued expenses 应累算费用
!}"P Hby5N accrued interest payable 应付利息;应计未付利息
,!^;<UR: accrued interest receivable 应收利息;应计未收利息
t6%zfm
accrued right 累算权益
BGO
pUy accruing profit 应累算的利润
PiNf;b^9 accumulated fiscal reserve 累积财政储备
S<w?,Z accumulated profit 累积利润;滚存溢利
|1+mHp accumulated reserve 累积储备
U\"FYTC accumulation of surplus income 累积收益盈余
x^ Y sXzu acquired assets 既得资产
FJ|JXH* acquisition 收购;购置;取得
Nqbm,s acquisition cost 购置成本
&&sm7F% acquisition expenses 购置费用
{>X2\.Rl acquisition of 100% interest 收购全部股权
C'joJEo acquisition of control 取得控制权
19\
V@d^ acquisition of fixed assets 购置固定资产
L5]uT`Twa acquisition of shell “买壳”
6k ]+DbT acquisition price 收购价
9%?a\#C act of God 天灾
>#5jO9 acting partner 执事合伙人
R, UYwI active market 买卖活跃的市场;交投畅旺的市场;旺市
IG8I<+< o active partner 积极参与的合伙人
)JR& active trading 交投活跃
U~8, N[ actual circulation 实际流通
>\s+A2P actual cost 实际成本
x 4`RKv2m actual expenditure 实际开支;实际支出
OT3~5j1[ actual income 实际入息;实际收入;实际收益
L\t?^u actual market 现货市场
$1|65j[e actual price 现货价;实际价格
(ZD~Q_O- actual profit 实际利润
)H*BTfmt actual quotation 实盘;实际价位;实际报价
%$+bO/f actual year basis 按实际年度计算
@F!oRm5 actuals 实货
4{D^ 4G actuarial investigation 精算调查
Y]"lcr} actuarial principle 精算原则
yOm#c>X actuarial report 精算师报告
h&EF)~G Actuarial Society of Hong Kong 香港精算学会
o?wEX% actuarial valuation 精算师估值
7k#0EhN 1> actuary 精算师
&v/R-pz ad referendum agreement 暂定协议;有待覆核的协定
b}m@2DR'|m ad valorem duty 从价税;按值征税
ce1U}">11 ad valorem duty system 从价税制
>d^DN;p ad valorem fee 从价费
$gaGaB ad valorem tariff 从价关税
J L2g!n=
K additional allowance 额外免税额
'6f)^DYA'? additional amount for unexpired risk 未过期风险的额外款额
;^so;>F additional assessable profit 补加应评税利润
l }]"X@&G additional assessment 补加评税
zkHyx[L additional commitment 额外承担
3q0S}<h al additional commitment vote 额外承担拨款
X->` ~-aj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L=kETJ:g additional dependent parent allowance 供养父母额外免税额
?q}:ojrs1 additional provision 额外拨款
LOe l6Ui additional stamp duty 附加印花税
wI#R\v8(`n additional tax 补加税罚款;补加税款
;% l0Ml> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
94u~:'t>V adjudged bankrupt 被裁定破产
c- "# adjudicated bankrupt 裁定破产人
CjmF2[| adjudication fee 裁定费;评定印花税额手续费;评估契据费
d+&w7/F adjudication of bankruptcy 裁定破产;宣告破产
$%?[f;S3, adjudication of insolvency 裁定无力偿还债务
@eN,m {b adjusted actual 经调整的实数;调整后的实数
j%fi*2uX adjusted current assets 经调整的流动资产;调整后的流动资产
kwrM3nq adjusted figure 经调整的数字;调整后的数额
6:`4bo adjusted liabilities 经调整的负债;调整后的负债
\!Ap< adjusted loss 经调整的亏损;调整后的亏损
Xrzpn&Y=# adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
SnGXEQ adjusted profit 经调整的利润;调整后的利润
[&:dPd1_ adjusted surplus 经调整的盈余额;调整后的盈余额
O\}w&BE:h adjusted value 经调整的价值;调整后的价值
~f?brQ? adjustment 调整;修订;理算〔保险〕
w9CX5Fg adjustment centre 调剂中心
D
#C\| E: adjustment lag 调整过程的时间差距;调整时差
OA&r8WK3 adjustment mechanism 调整机制
Z#s-(wf adjustment of loss 亏损调整
gmtS3, adjustment process 调整过程;调整程序
/=:Fw}vt adjustment range 调整幅度
LBnlaH. administered exchange rate 受管制汇率
8,]wOxwqi Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G PL^!_ administration expenses 行政费用
;rt\ administration fee 手续费;行政费
fs8C ^Ik>~ administration in bankruptcy 破产管理
<P-AlHYV- administration order 遗产管理令
%=i/MFGX administrator 管理人;遗产管理人
OTmr-l6 administrator of the estate 遗产管理人
8n/[oDc] admission of debt 债项承认书
NX?6
(lO, admission of proof 接纳债权证明
@Qd5a(5W M advance 放贷款项;垫付款项;预支款项;预付款项
X92I==-w advance account 暂支帐目;预付款帐户
o>yo9n%t advance compensation 预付补偿金
q`L}\}o advance from shareholder 股东垫款
__)"-\w-_( advance pending reimbursement 预支以待日后付还
h`Xl~= advanced economy 先进经济体系
+jj] tJ$[ advancement 预付;预付财产
kDc/]Zb% advances warrant 垫款令
1c:/c|shQ_ advancing 贷出
uo7[T*<Q adverse balance 逆差
K#dG'/M|Pb adverse exchange 逆汇
cxnEcX\ advertisement addressed to shareholders 在报章刊登的致股东通告
K(_8oB784 advice for collection 托收通知书
6V-JyTcxGI advice of drawing 提款通知书;汇票通知书
ab*O7v advice of payment 付款通知
^aY,Wq Advisory Committee [Securities and Futures Commission]
Gvquv\ 谘询委员会〔证券及期货事务监察委员会〕
#x(3>} Advisory Committee on Diversification 经济多元化谘询委员会
x^y&<tA affidavit 誓章;遗产申报誓章
FUZ`ST+OL affidavit of no receipt 述明无收款的誓章
>;~ ia3 affiliate 联号;联营公司;附属公司
$K_-I8e| affiliated company 附属公司;联号;联营公司
W!
GUA< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q6fPqEX= affordability 负担能力
u{|^5%) African Development Bank [AfDB] 非洲开发银行
Tnb5tHjnh after-acquired property 事后取得的财产
laaoIL^ after-hours dealing 市后交易
y_{v&AGmgm after-tax profit 税后盈利;税后利润;税后溢利
w/Wd^+IIn agency agreement 代理协议
Z8WBOf*~e agency expenses 代理机构的开支
4_o+gG%HaM agency fee 代理费
DcEGIaW Agency Law 《代理法》
ilFS9A3P agent 代理人;承销人
>; k~B agent of company 公司代理人
_ Zzne agent's fee 代理人费;经纪费
Vet<,;Te aggregate 总计;总数;总体数字
z=DK(b;$z aggregate amount 总款额;总额
wyv%c/WlS aggregate assets and liabilities 总体资产与负债
G/V0Yn"" aggregate at constant price 按固定价格计算的总体数字
0Y/k/)Ul] aggregate demand 总需求
2G}@s.iE aggregate gross position 总持仓量
]0;,M aggregate limit 总限额
E# *`u aggregate of salaries tax 合计薪俸税
nLBi}T aggregate performance 总体表现;总体业绩
$TavvO%# aggregate supply 总体供应
~{!,ZnO* aggregate surplus 总盈余
RH&}'4JE: aggregate total 整体总额
?f=7F
% aggregate value 总值;合计价值
fG|+! aggregated basis 合计基准
k:CSH{ s5{ aggregated net chargeable income 合计应课税入息实额
;;n=(cM|z aggregation 合并计算;合计;总和
(.~'\@ aggregation of incomes of husband and wife 夫妇入息合并计算
"Kf4v|6; aggregation of property 财产的总和
,pVq/1 agio 差价;贴水
:w:ql/?X 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》
~)]n67Or~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r }Nq"s< 《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》
Ct}rj-L<i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@1)C3(=A 《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》
8rSu,&< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%YI !{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
hVu~[ 'Me agreement for a settlement 授产协议
$lf\1)B~* agreement for assignment 转让协议
cb9@
0^- agreement for sale 售卖协议;买卖协议
scR+F'M agreement for sale and purchase 买卖协议
BaE}|4 agreement for the payment of interest 支付利息协议
wm/>_ agreement for the repayment of money 还款协议
L'}^Av_+ agreement of reinsurance 再保险协议
o)Nm5g Agricultural Bank of China 中国农业银行
[300F=R air passenger departure tax 飞机乘客离境税
60%EmX
; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-.hH,zm airport tax 机场税
v{TISgZ alcohol duty 酒精税
_ +A$6l alienation 让与;让渡;转让
8^"P'XQ alimony 生活费;赡养费
iuWw(dJk All Ordinaries Index [AOI] 所有普通股指数
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