A:
l0U6eOx A share A股;甲类股份
1_fFbb" abatement of tax 减税;减扣免税额
+y6|Nq ABN AMRO Bank N.V. 荷兰银行
>m:.5][yu above-the-line expenditure 线上项目支出;经常预算支出
E&{*{u4 above-the-line receipt 线上项目收入;经常预算收入
p0qQ( ABSA Asia Limited 南非联合亚洲有限公司
c72Oy+# absolute change 绝对数值变更
Dr6Br<yi absolute expenditure 实际开支
!V+5$TsS absolute guideline figure 绝对准则数字
1.p?P]
. absolute interest 绝对权益
~H@':Mms.h absolute order of discharge 绝对破产解除令
Rb#Z'1D'G absolute profit margin 绝对利润幅度
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YH={jJ absolute value 实值;绝对值
wju~ 5 absolutely vested interest 绝对既得权益
,*E%D _ absorbed cost 已吸收成本;已分摊成本
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{gt\V absorption 吸收;分摊;合并
E;VB oN [ absorption rate 吸收率;摊配率;分摊率
}ebw1G ACB Finance Limited 亚洲商业财务有限公司
pr;<n\Y{ acceptable form of reciprocity 合理的互惠条件
S/~6%uJ acceptable rate 适当利率;适当汇率
g~FB&U4c acceptance agreement 承兑协议
6|T{BOW!d acceptance for honour 参加承兑
2O<Sig= acceptor 承兑人;接受人;受票人
tborRi) acceptor for honour 参加承兑人
F#X\}MvEU accident insurance 意外保险
~q4DePVE Accident Insurance Association of Hong Kong 香港意外保险公会
p\+#`] Q7} accident insurance scheme 意外保险计划
_q6+] accident year basis 意外年度基准
,=$yvZs4[] accommodation 通融;贷款
*uA?}XEfi accommodation bill 通融票据;空头票据
"{z9 L+ accommodation party 汇票代发人
GVn9=[r account balance 帐户余额;帐户结余
i$"FUC~' account book 帐簿
R#Bt!RNZ account collected in advance 预收款项
PO&xi9_ account current book 往来帐簿
oYJ&BPuA' account of after-acquired property 事后取得的财产报告
&sS k~: account of defaulter 拖欠帐目
]3d&S5zU account payable 应付帐款
M8KfC! account payee only [A/C payee only] 只可转帐;存入收款人帐户
;Ic3th%u account receivable 应收帐款
}Lb];hww1 account receivable report 应收帐款报表
OQ+?nB account statement 结单;帐单;会计财务报表
I=(O,*+PQ account title 帐户名称;会计科目
{H])Fob accountant's report 会计师报告
;Jx ^ Accountant's Report Rules 会计师报告规则
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n accounting and auditing procedure 会计与审计程序;会计与核数程序
*\S>dhJ4 Accounting Arrangements 《会计安排》
g-+p(Ll| accounting basis 会计基础
xZ;';}&pj accounting by Official Receiver 破产管理署署长呈交的帐目
e% 5! Accounting Circular 《会计通告》
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+OAc`8 accounting class 会计类别
.*Hv^_ accounting date 记帐日期;会计结算日期
J,7_5V@jJ accounting for money 款项核算
< "~k8:=4 Accounting Officer 会计主任
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accounting period 会计报告期;会计期
5.GBd_; accounting policy 会计政策;会计方针
_ORW'(:Z accounting practice 会计惯例
R`1$z8$ accounting principle 会计准则
L"}@>&6 accounting record 会计记录
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accounting report 会计报告
29av8eW?3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:-6_X< Accounting Society of China 中国会计学会
jWU)y)$ accounting statement 会计报表
|?g2k:fzB7 accounting system 会计制度;会计系统
X='4N< accounting transaction 会计事项;帐务交易
JBoo7a1 accounting treatment 会计处理
\[>Rt accounting year 会计年度
7kJ,;30) accretion 增值;添加
*-P@|eg accrual 应计项目;应累算数目
7s.sbP~ accrual basis 应计制;权责发生制
\{UiGCK accrual basis accounting 应计制会计;权责发生制会计
Nm;ka&' accrue 应累算;应计
pbgCcO~xm accrued benefit 应累算利益
*S=v1 s/ accrued charges 应计费用
j;+nnpg accrued cumulative preference share dividend 应累算的累积优先股股息
i,)kI accrued expenses 应累算费用
r;Dl accrued interest payable 应付利息;应计未付利息
]]7s9PCN accrued interest receivable 应收利息;应计未收利息
Q0 ^?jh accrued right 累算权益
\7/xb{z| accruing profit 应累算的利润
l[.pI];T accumulated fiscal reserve 累积财政储备
Y.}n ,y|J} accumulated profit 累积利润;滚存溢利
wEkW= accumulated reserve 累积储备
`q5*VqIhs accumulation of surplus income 累积收益盈余
#K4wO!d acquired assets 既得资产
L~0B acquisition 收购;购置;取得
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%cN(0@ acquisition cost 购置成本
c^=,@# acquisition expenses 购置费用
^(6.M\Q acquisition of 100% interest 收购全部股权
0#yo\McZ acquisition of control 取得控制权
;ga~ae=Fg acquisition of fixed assets 购置固定资产
r-!8in2 acquisition of shell “买壳”
N*$Q(K acquisition price 收购价
-bs~{ act of God 天灾
].Et&v acting partner 执事合伙人
|~Z+Xla active market 买卖活跃的市场;交投畅旺的市场;旺市
.IYE"0)wJ active partner 积极参与的合伙人
g!K(xhEO active trading 交投活跃
| 9(uiWf actual circulation 实际流通
Wm"W@LPx5 actual cost 实际成本
K(Cv9YQ actual expenditure 实际开支;实际支出
N}^\$sVu_ actual income 实际入息;实际收入;实际收益
my*/MC^O actual market 现货市场
2pB@qi-] actual price 现货价;实际价格
,Z52dggD actual profit 实际利润
J[<:-$E actual quotation 实盘;实际价位;实际报价
5X[=Q> actual year basis 按实际年度计算
XLzHm&; actuals 实货
p'_*>%4~ actuarial investigation 精算调查
o,X ? actuarial principle 精算原则
/r]IY. actuarial report 精算师报告
PR.?"$!D{ Actuarial Society of Hong Kong 香港精算学会
^(a %B actuarial valuation 精算师估值
$_<,bC1[ actuary 精算师
Gh@QR`xxc ad referendum agreement 暂定协议;有待覆核的协定
v_oNM5w ad valorem duty 从价税;按值征税
}t]CDa_n ad valorem duty system 从价税制
v+Ooihxl ad valorem fee 从价费
^S[Mg6J ad valorem tariff 从价关税
:;]6\/ky additional allowance 额外免税额
xy[R9_V additional amount for unexpired risk 未过期风险的额外款额
O[q {y additional assessable profit 补加应评税利润
RELLQpz3 additional assessment 补加评税
]X{LZYk additional commitment 额外承担
S^~GI$ additional commitment vote 额外承担拨款
uZg Kex;c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
NbfV6$jo additional dependent parent allowance 供养父母额外免税额
A<AZs~f additional provision 额外拨款
VBsS1!g additional stamp duty 附加印花税
!7Ta Vx}`( additional tax 补加税罚款;补加税款
ULAAY$o@5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
_kgw+NA&-H adjudged bankrupt 被裁定破产
RV7l=G9tq adjudicated bankrupt 裁定破产人
JZN'U<R adjudication fee 裁定费;评定印花税额手续费;评估契据费
mVW:]|!s adjudication of bankruptcy 裁定破产;宣告破产
aQw?r adjudication of insolvency 裁定无力偿还债务
YW0UIO adjusted actual 经调整的实数;调整后的实数
sy#CR4X adjusted current assets 经调整的流动资产;调整后的流动资产
IU/dY`J1 adjusted figure 经调整的数字;调整后的数额
2et7Vw adjusted liabilities 经调整的负债;调整后的负债
:SziQQ adjusted loss 经调整的亏损;调整后的亏损
tecCU[O 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
Al6)$8]e adjusted profit 经调整的利润;调整后的利润
d\D.l^ adjusted surplus 经调整的盈余额;调整后的盈余额
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W adjusted value 经调整的价值;调整后的价值
d z&8$(f, adjustment 调整;修订;理算〔保险〕
@'s^ adjustment centre 调剂中心
hH|3s-o adjustment lag 调整过程的时间差距;调整时差
CR&v z3\Q adjustment mechanism 调整机制
0vt?yD adjustment of loss 亏损调整
s9@/(_ adjustment process 调整过程;调整程序
E"nIC,VZ adjustment range 调整幅度
+A3@{2 administered exchange rate 受管制汇率
y2yW91B, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J9zSBsp_ administration expenses 行政费用
DHd9yP9- administration fee 手续费;行政费
p,Qr9p3y administration in bankruptcy 破产管理
}RDGk+x7| administration order 遗产管理令
uL\ B[<: administrator 管理人;遗产管理人
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V^6SL administrator of the estate 遗产管理人
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&Rk!t admission of debt 债项承认书
S{zi8Oc6 admission of proof 接纳债权证明
lqTTTk advance 放贷款项;垫付款项;预支款项;预付款项
B{PI&a9~s% advance account 暂支帐目;预付款帐户
LaG./+IP advance compensation 预付补偿金
nK)U.SZ advance from shareholder 股东垫款
0V@u] advance pending reimbursement 预支以待日后付还
4U*J{''L advanced economy 先进经济体系
#;#
V1 advancement 预付;预付财产
hjtkq.@ advances warrant 垫款令
T6*naH advancing 贷出
]<V[H adverse balance 逆差
gu7mGHn- adverse exchange 逆汇
6*J`2U9Q advertisement addressed to shareholders 在报章刊登的致股东通告
B\G?dmo advice for collection 托收通知书
;!v2kVuS] advice of drawing 提款通知书;汇票通知书
]Nz~4ebB advice of payment 付款通知
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Nr_CK Advisory Committee [Securities and Futures Commission]
@`^+XP K\ 谘询委员会〔证券及期货事务监察委员会〕
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9wW*Ix Advisory Committee on Diversification 经济多元化谘询委员会
S!j=hj@qW affidavit 誓章;遗产申报誓章
CkKr@. dV affidavit of no receipt 述明无收款的誓章
nlOM4fJ( affiliate 联号;联营公司;附属公司
sKVN*8ia affiliated company 附属公司;联号;联营公司
8D@H4O. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t;!vjac affordability 负担能力
=iO K($ African Development Bank [AfDB] 非洲开发银行
[p^N].K$ after-acquired property 事后取得的财产
yV,ki^^ after-hours dealing 市后交易
RB`Emp&T after-tax profit 税后盈利;税后利润;税后溢利
tpOMKh.` agency agreement 代理协议
* $~H=4t agency expenses 代理机构的开支
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D agency fee 代理费
Cp` [0v~0 Agency Law 《代理法》
l=,\ h& agent 代理人;承销人
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'G%%%;4 agent of company 公司代理人
Y&!M#7/'J3 agent's fee 代理人费;经纪费
i`U:uwW` aggregate 总计;总数;总体数字
%{WZ aggregate amount 总款额;总额
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8rR aggregate assets and liabilities 总体资产与负债
~47Bbom aggregate at constant price 按固定价格计算的总体数字
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Ym@~4 aggregate demand 总需求
|h$*z9bsf aggregate gross position 总持仓量
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