A:
VYkh@j A share A股;甲类股份
f?)7MR= abatement of tax 减税;减扣免税额
F!ztU8, ABN AMRO Bank N.V. 荷兰银行
/[FDiJH2 above-the-line expenditure 线上项目支出;经常预算支出
wb?k above-the-line receipt 线上项目收入;经常预算收入
[=q/f2_1. ABSA Asia Limited 南非联合亚洲有限公司
eQu(3 sYb absolute change 绝对数值变更
j0; ~2W#G* absolute expenditure 实际开支
:1j8!R5 absolute guideline figure 绝对准则数字
X%IqZ{{ absolute interest 绝对权益
-GPJ,S V> absolute order of discharge 绝对破产解除令
CMW4Zqau* absolute profit margin 绝对利润幅度
P7XZ|Td4* absolute value 实值;绝对值
v4"Ukv absolutely vested interest 绝对既得权益
C:t>u.. absorbed cost 已吸收成本;已分摊成本
uo]xC+^ absorption 吸收;分摊;合并
&3Zb? absorption rate 吸收率;摊配率;分摊率
rBTg"^jsw ACB Finance Limited 亚洲商业财务有限公司
X_o#! acceptable form of reciprocity 合理的互惠条件
=IsmPQKi acceptable rate 适当利率;适当汇率
xBTx`+%WS acceptance agreement 承兑协议
D`a6D acceptance for honour 参加承兑
}]o8}$&( acceptor 承兑人;接受人;受票人
w_Slg&S acceptor for honour 参加承兑人
)0exGx+: accident insurance 意外保险
-|#{V.G3' Accident Insurance Association of Hong Kong 香港意外保险公会
ZPG,o5`% accident insurance scheme 意外保险计划
K_)~&Cu*' accident year basis 意外年度基准
qsep9z. accommodation 通融;贷款
VRQ`-# accommodation bill 通融票据;空头票据
c.IUqin accommodation party 汇票代发人
M8X6!"B$Y account balance 帐户余额;帐户结余
{f#QZS!E account book 帐簿
I$t8Ko._" account collected in advance 预收款项
-!1=S: S account current book 往来帐簿
uNyN[U account of after-acquired property 事后取得的财产报告
5cIZ_# account of defaulter 拖欠帐目
EyA
ny\" account payable 应付帐款
CsA (oX account payee only [A/C payee only] 只可转帐;存入收款人帐户
vu*e*b$} account receivable 应收帐款
2lpPN[~d account receivable report 应收帐款报表
8Re[]bE account statement 结单;帐单;会计财务报表
/GO- account title 帐户名称;会计科目
F%|P#CaB accountant's report 会计师报告
|gO7`F2 Accountant's Report Rules 会计师报告规则
T(?w}i accounting and auditing procedure 会计与审计程序;会计与核数程序
k;+TN9 Accounting Arrangements 《会计安排》
h8`On/Ur_8 accounting basis 会计基础
M=liG+d accounting by Official Receiver 破产管理署署长呈交的帐目
A[+)PkR Accounting Circular 《会计通告》
*HR
pbe2 accounting class 会计类别
?K[Y"*y2 accounting date 记帐日期;会计结算日期
ay7\Ae] accounting for money 款项核算
Unb2D4&' Accounting Officer 会计主任
z1Ieva] accounting period 会计报告期;会计期
<!Cjq,Sk7 accounting policy 会计政策;会计方针
h$'6."I accounting practice 会计惯例
6U*CR=4
accounting principle 会计准则
6^LXctW. accounting record 会计记录
zX_F+"]THt accounting report 会计报告
O3o^%0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xs052c|s Accounting Society of China 中国会计学会
metn& accounting statement 会计报表
mxgT}L0i accounting system 会计制度;会计系统
t8-Nli*O accounting transaction 会计事项;帐务交易
uAA2G\3 accounting treatment 会计处理
b_~XTWP$l accounting year 会计年度
`&D#P% accretion 增值;添加
x*vD^1"'P accrual 应计项目;应累算数目
~ps,U accrual basis 应计制;权责发生制
hAf/&yA@ accrual basis accounting 应计制会计;权责发生制会计
Z8$BgP accrue 应累算;应计
(uvQ/! accrued benefit 应累算利益
}( F:U# accrued charges 应计费用
z;1dMQ,# accrued cumulative preference share dividend 应累算的累积优先股股息
T$D(Y`zdn accrued expenses 应累算费用
]M*`Y[5" accrued interest payable 应付利息;应计未付利息
I:TbZ*vi~ accrued interest receivable 应收利息;应计未收利息
u @Ze@N% accrued right 累算权益
S=r0tao,!v accruing profit 应累算的利润
TxPFl7,r accumulated fiscal reserve 累积财政储备
A,_O=hA2I accumulated profit 累积利润;滚存溢利
; R+>}6 accumulated reserve 累积储备
>XgJo7u accumulation of surplus income 累积收益盈余
tC'E#2 acquired assets 既得资产
BwWSztJ+B acquisition 收购;购置;取得
MTtx|L\4 acquisition cost 购置成本
)%@7tx acquisition expenses 购置费用
%JE>Z] acquisition of 100% interest 收购全部股权
xkDK5&V acquisition of control 取得控制权
$~b6H]"9 acquisition of fixed assets 购置固定资产
i`gM> q& acquisition of shell “买壳”
2V)+ba|+ acquisition price 收购价
F9o7=5WAb act of God 天灾
EU[eG^/0@ acting partner 执事合伙人
X=whZ\EZ active market 买卖活跃的市场;交投畅旺的市场;旺市
oM!&S'M/ active partner 积极参与的合伙人
e|{R2z"^ active trading 交投活跃
X+]>pA actual circulation 实际流通
l9f_NJHo actual cost 实际成本
~-zIB=TyK actual expenditure 实际开支;实际支出
,N(Yjq"R actual income 实际入息;实际收入;实际收益
53:~a actual market 现货市场
<8b1OdA actual price 现货价;实际价格
(U& actual profit 实际利润
-SM_JR3< actual quotation 实盘;实际价位;实际报价
$$m0mK actual year basis 按实际年度计算
pZ>yBY?R8> actuals 实货
[o<hQ`& actuarial investigation 精算调查
v>wN
O actuarial principle 精算原则
q|<B9Jk actuarial report 精算师报告
}8 z:L< Actuarial Society of Hong Kong 香港精算学会
'w=|uE {^ actuarial valuation 精算师估值
%N-aLw\ actuary 精算师
:*KTpTa ad referendum agreement 暂定协议;有待覆核的协定
)K{ s^]Jp ad valorem duty 从价税;按值征税
)9`HO?
ad valorem duty system 从价税制
|;US)B8}*Z ad valorem fee 从价费
Dq<la+VlO ad valorem tariff 从价关税
Csuasi3]1d additional allowance 额外免税额
vT EqT additional amount for unexpired risk 未过期风险的额外款额
4 -tC=>>wc additional assessable profit 补加应评税利润
S&}7XjY additional assessment 补加评税
{d[Nc,AMb additional commitment 额外承担
g}0K@z3 additional commitment vote 额外承担拨款
@\&j3A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$"vz>SuB additional dependent parent allowance 供养父母额外免税额
d2UidDU5qa additional provision 额外拨款
F NPu additional stamp duty 附加印花税
f/J/tt additional tax 补加税罚款;补加税款
,7j8+p|}, Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
G~5pMyOR adjudged bankrupt 被裁定破产
|2l-s 1|y adjudicated bankrupt 裁定破产人
)oCL![^pXe adjudication fee 裁定费;评定印花税额手续费;评估契据费
q2E{o)9 adjudication of bankruptcy 裁定破产;宣告破产
3cghg._ adjudication of insolvency 裁定无力偿还债务
"/6#Z>y adjusted actual 经调整的实数;调整后的实数
^nPy(Q0 adjusted current assets 经调整的流动资产;调整后的流动资产
O(W"QY adjusted figure 经调整的数字;调整后的数额
/.0K#J:
adjusted liabilities 经调整的负债;调整后的负债
mzK0$y#*o adjusted loss 经调整的亏损;调整后的亏损
!-}Q{<2@W 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
I9Ohz!RQ adjusted profit 经调整的利润;调整后的利润
IVh5SS adjusted surplus 经调整的盈余额;调整后的盈余额
/GGyM]k3 adjusted value 经调整的价值;调整后的价值
UH>~Y
N adjustment 调整;修订;理算〔保险〕
7_ix&oVI adjustment centre 调剂中心
89:nF# adjustment lag 调整过程的时间差距;调整时差
cIw X sx
adjustment mechanism 调整机制
0E26J@jcZ7 adjustment of loss 亏损调整
="$w8iRU adjustment process 调整过程;调整程序
A.r7 ks adjustment range 调整幅度
&b#d4p6&l administered exchange rate 受管制汇率
U6/7EOW, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mj'~-$5T administration expenses 行政费用
ltuV2.$ administration fee 手续费;行政费
/= ;,lC administration in bankruptcy 破产管理
;9j ]P56 administration order 遗产管理令
+=J$:/&U administrator 管理人;遗产管理人
r[V%DU$dj administrator of the estate 遗产管理人
5Hu[* admission of debt 债项承认书
anW['!T9{s admission of proof 接纳债权证明
~Yd[&vpQ advance 放贷款项;垫付款项;预支款项;预付款项
/FN:yCf advance account 暂支帐目;预付款帐户
vE)N6Ss advance compensation 预付补偿金
3q/Us0jr advance from shareholder 股东垫款
l{7}3Am6 advance pending reimbursement 预支以待日后付还
x >a h, advanced economy 先进经济体系
{nmu(EP advancement 预付;预付财产
G{: B'08 advances warrant 垫款令
-
2L(])t6 advancing 贷出
(@}^ 3jpT adverse balance 逆差
z~h?"' adverse exchange 逆汇
Q (f0S advertisement addressed to shareholders 在报章刊登的致股东通告
Dh`&B advice for collection 托收通知书
_5 SvZ;4 advice of drawing 提款通知书;汇票通知书
7310'wc advice of payment 付款通知
N%f" W&ci Advisory Committee [Securities and Futures Commission]
#-YbZ 谘询委员会〔证券及期货事务监察委员会〕
?-c|c_|$ Advisory Committee on Diversification 经济多元化谘询委员会
t,%m-dU affidavit 誓章;遗产申报誓章
q+9^rQ affidavit of no receipt 述明无收款的誓章
Nmx\qJUR( affiliate 联号;联营公司;附属公司
`
1+*-g^r affiliated company 附属公司;联号;联营公司
,mm97I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-E\G3/*51 affordability 负担能力
/rZk^/' African Development Bank [AfDB] 非洲开发银行
4S'e>: after-acquired property 事后取得的财产
$EY[CA
E after-hours dealing 市后交易
Xi"9y @ after-tax profit 税后盈利;税后利润;税后溢利
&qWg$_Yh agency agreement 代理协议
tkV[^OeU> agency expenses 代理机构的开支
#D_Ti%.^} agency fee 代理费
T2rwK2 Agency Law 《代理法》
liYsUmjZ= agent 代理人;承销人
Vw w 211 agent of company 公司代理人
Kq")|9=d agent's fee 代理人费;经纪费
VL*5 aggregate 总计;总数;总体数字
\9,lMK[b aggregate amount 总款额;总额
OulRqbL2 aggregate assets and liabilities 总体资产与负债
?M'CTz}<\ aggregate at constant price 按固定价格计算的总体数字
|[n\'Xy;{ aggregate demand 总需求
--y,ky# aggregate gross position 总持仓量
Pa{DB?P aggregate limit 总限额
g"sb0d9 aggregate of salaries tax 合计薪俸税
/ZiMD;4@y aggregate performance 总体表现;总体业绩
lB _9b_|2 aggregate supply 总体供应
QswPga(- aggregate surplus 总盈余
je$H}D aggregate total 整体总额
vfqXHc
unj aggregate value 总值;合计价值
^?fsJ aggregated basis 合计基准
oU1N>,
aggregated net chargeable income 合计应课税入息实额
8#$HKWUK aggregation 合并计算;合计;总和
Po=:-Of: aggregation of incomes of husband and wife 夫妇入息合并计算
!KXcg9e aggregation of property 财产的总和
Q#yHH]U)X agio 差价;贴水
mH;t)dT 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》
N_:!uR Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
I`B ZZ- 《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》
P\ P=1NM Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=?Ry,^=b 《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》
=55)|$hgD Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I*U7YqDC9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\68bXY. agreement for a settlement 授产协议
br88b`L agreement for assignment 转让协议
W:<2" &7 agreement for sale 售卖协议;买卖协议
g&/lyQ+G agreement for sale and purchase 买卖协议
"n3n-Y#' agreement for the payment of interest 支付利息协议
RQ|K?^k
v agreement for the repayment of money 还款协议
Vfd_nD^8oZ agreement of reinsurance 再保险协议
I SZEP8w Agricultural Bank of China 中国农业银行
^Vth;!o air passenger departure tax 飞机乘客离境税
Z .`+IN(>E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Yw=@*CK' airport tax 机场税
o&q:b9T alcohol duty 酒精税
MA tF, alienation 让与;让渡;转让
wIRU!lIF9 alimony 生活费;赡养费
YH^U"\}i All Ordinaries Index [AOI] 所有普通股指数
^Mm%`B7W all risks 全险;综合险
_Rjbm'kC All Sales Record for Stock Market 《股票市场成交报告》
xM)P=y_!M+ Allied Capital Resources Limited 新联财务有限公司
@&HLm^j2O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
zfUj%N allocation letter 拨款信件
|C./gdq allocation of fund 分配款项;预留款项
7h/Mkim$5 allocation of profit 利润分配;溢利分配
d>J
+7ex+ allocation warrant 拨款令
KDg%sgRu} allotment 分配;配股
/FXb,)1t allotment notice 股份配售通知;配股通知
T^8`ji allotment of shares 股份分配
68~]_r.a allowable 可获宽免;免税的
0@'-g^PS allowable business loss 可扣除的营业亏损
D {E,XOi allowable expenses 可扣税的支出
0RdW.rZJ allowance 免税额;津贴;备抵;准备金
hT=E~|O allowance for debts 债项的免税额
O:V.;q2]U allowance for depreciation by wear and tear 耗损折旧免税额
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