A:
>~`Y A share A股;甲类股份
Ht`<XbQ> abatement of tax 减税;减扣免税额
8~&F/C* ABN AMRO Bank N.V. 荷兰银行
=R8f)UQYx above-the-line expenditure 线上项目支出;经常预算支出
Ur_S
[I above-the-line receipt 线上项目收入;经常预算收入
_9Dn\=g ABSA Asia Limited 南非联合亚洲有限公司
E<D+)A absolute change 绝对数值变更
Ap
F*a$), absolute expenditure 实际开支
\b_-mnN" absolute guideline figure 绝对准则数字
!XgQJ7y_Z absolute interest 绝对权益
`7u\
absolute order of discharge 绝对破产解除令
3n.+_ jQ>s absolute profit margin 绝对利润幅度
(,- 5(fW absolute value 实值;绝对值
>VRo|o<D absolutely vested interest 绝对既得权益
&q," !:L] absorbed cost 已吸收成本;已分摊成本
X)FL[RO%q absorption 吸收;分摊;合并
C$]5l;` absorption rate 吸收率;摊配率;分摊率
B]'e$uyL7 ACB Finance Limited 亚洲商业财务有限公司
/`7 I K acceptable form of reciprocity 合理的互惠条件
u~#%P&3_W acceptable rate 适当利率;适当汇率
c+szU}(f6( acceptance agreement 承兑协议
RtW4n:c acceptance for honour 参加承兑
2.StG(Y! acceptor 承兑人;接受人;受票人
|x1$b7 acceptor for honour 参加承兑人
S 3{Dn accident insurance 意外保险
C#A@)> Accident Insurance Association of Hong Kong 香港意外保险公会
.LX?VD accident insurance scheme 意外保险计划
EG F:xl accident year basis 意外年度基准
Eem 2qKj accommodation 通融;贷款
z`\#$ accommodation bill 通融票据;空头票据
{@Blj3 ;w} accommodation party 汇票代发人
-0A@38, } account balance 帐户余额;帐户结余
V[#6yMU @ account book 帐簿
Wl,%&H2S< account collected in advance 预收款项
qsI{ b<n account current book 往来帐簿
x2sN\tOh^ account of after-acquired property 事后取得的财产报告
5?^]1P_ account of defaulter 拖欠帐目
c}YJqhk0J account payable 应付帐款
=ft9T&ciD account payee only [A/C payee only] 只可转帐;存入收款人帐户
60~v
t04 account receivable 应收帐款
Z$Z`@&U= account receivable report 应收帐款报表
ri_P;#lz account statement 结单;帐单;会计财务报表
D*|(
p6v1& account title 帐户名称;会计科目
cL6 6gOEL accountant's report 会计师报告
aZ8h[#]7 Accountant's Report Rules 会计师报告规则
AdDQWJ^r accounting and auditing procedure 会计与审计程序;会计与核数程序
?A|zRj{ Accounting Arrangements 《会计安排》
ERk kSTp accounting basis 会计基础
|d5ggf.w accounting by Official Receiver 破产管理署署长呈交的帐目
7}gA0fP9 Accounting Circular 《会计通告》
#g,H("Qy({ accounting class 会计类别
B<A:_'g accounting date 记帐日期;会计结算日期
IoQr+:_R accounting for money 款项核算
X88F>1} Accounting Officer 会计主任
HS7R lU^ accounting period 会计报告期;会计期
Xe)Pg)J1 accounting policy 会计政策;会计方针
C2NzP & FD accounting practice 会计惯例
L%f-L.9`u accounting principle 会计准则
"pYe-_"@ accounting record 会计记录
$$42pb. accounting report 会计报告
[S%J*sz~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4>l0V< Accounting Society of China 中国会计学会
Lg8]dBXu accounting statement 会计报表
*<w3" iq accounting system 会计制度;会计系统
OthG7+eF accounting transaction 会计事项;帐务交易
sbzeY1 accounting treatment 会计处理
^<!Ia accounting year 会计年度
!!9{U%s accretion 增值;添加
g/x_m. accrual 应计项目;应累算数目
/=bSt accrual basis 应计制;权责发生制
@ozm; accrual basis accounting 应计制会计;权责发生制会计
iL+y(] accrue 应累算;应计
c$/<l5Uw accrued benefit 应累算利益
>)4.$#H accrued charges 应计费用
#iiwD| accrued cumulative preference share dividend 应累算的累积优先股股息
cFw3Iw"JJ accrued expenses 应累算费用
|l$
u<3
accrued interest payable 应付利息;应计未付利息
TWtC-wI; accrued interest receivable 应收利息;应计未收利息
ci;&CHa accrued right 累算权益
@$Yb#$/ accruing profit 应累算的利润
Mg+4huT accumulated fiscal reserve 累积财政储备
m!;G/s* accumulated profit 累积利润;滚存溢利
'w:bs! accumulated reserve 累积储备
D]jkR} t accumulation of surplus income 累积收益盈余
ZH!;z-R acquired assets 既得资产
("b*? : B acquisition 收购;购置;取得
2av*o~|J*: acquisition cost 购置成本
{b[tA,
> acquisition expenses 购置费用
|ebvx?\ acquisition of 100% interest 收购全部股权
*G\=i
A acquisition of control 取得控制权
E_]k>bf\ acquisition of fixed assets 购置固定资产
2!BsEvB( acquisition of shell “买壳”
x+K gc[r acquisition price 收购价
4AuH1m)< act of God 天灾
(xbIUz. acting partner 执事合伙人
CGkI\E active market 买卖活跃的市场;交投畅旺的市场;旺市
4aA9\\hfGY active partner 积极参与的合伙人
j"i#R1T active trading 交投活跃
UUGe"]V^g: actual circulation 实际流通
*{Yh6{ actual cost 实际成本
g[AA,@p+ actual expenditure 实际开支;实际支出
v"/TmiZ actual income 实际入息;实际收入;实际收益
">cqt>2 A actual market 现货市场
G@B*E%$9 actual price 现货价;实际价格
d[S#Duz<& actual profit 实际利润
YQ+^ actual quotation 实盘;实际价位;实际报价
B 2Qp} actual year basis 按实际年度计算
%OEq,Tb actuals 实货
ex!XB$X actuarial investigation 精算调查
<$Z tik1 actuarial principle 精算原则
rtus`A5p actuarial report 精算师报告
yZ5x88 > Actuarial Society of Hong Kong 香港精算学会
EQ/^& actuarial valuation 精算师估值
95[wM6?J actuary 精算师
-w\M-wc/$ ad referendum agreement 暂定协议;有待覆核的协定
P,U$ %C! ad valorem duty 从价税;按值征税
JCNk\@0i* ad valorem duty system 从价税制
nGns}\!7' ad valorem fee 从价费
`Klrr ad valorem tariff 从价关税
ld95[cTP additional allowance 额外免税额
'bC]M3P additional amount for unexpired risk 未过期风险的额外款额
l=xt;c! additional assessable profit 补加应评税利润
Y<aO additional assessment 补加评税
+2Z#M additional commitment 额外承担
7=vYO|a/4 additional commitment vote 额外承担拨款
O)1E$#~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O k*Z additional dependent parent allowance 供养父母额外免税额
N ocFvF7\ additional provision 额外拨款
rw]yKH additional stamp duty 附加印花税
|by@ :@*y additional tax 补加税罚款;补加税款
~#q;bS Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`R0Y+#$8h adjudged bankrupt 被裁定破产
I-bF{ adjudicated bankrupt 裁定破产人
=U
c$D* adjudication fee 裁定费;评定印花税额手续费;评估契据费
_YLUS$Zw adjudication of bankruptcy 裁定破产;宣告破产
pC^2Rzf adjudication of insolvency 裁定无力偿还债务
{_(+>v"eJ adjusted actual 经调整的实数;调整后的实数
).Gd1pE adjusted current assets 经调整的流动资产;调整后的流动资产
hlC%HA adjusted figure 经调整的数字;调整后的数额
x6%#wsvS adjusted liabilities 经调整的负债;调整后的负债
-X8eabb adjusted loss 经调整的亏损;调整后的亏损
n,sY\=vB adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
jtCZfFD? adjusted profit 经调整的利润;调整后的利润
`iQqhx adjusted surplus 经调整的盈余额;调整后的盈余额
0bSz4<} adjusted value 经调整的价值;调整后的价值
(Q_2ODKo adjustment 调整;修订;理算〔保险〕
[ f34a adjustment centre 调剂中心
LABNj{=D! adjustment lag 调整过程的时间差距;调整时差
+Vy_9I(4Z adjustment mechanism 调整机制
PQ3h\CL1n adjustment of loss 亏损调整
auL^%M|$R adjustment process 调整过程;调整程序
c3#q0Ma adjustment range 调整幅度
'evv,Q{87 administered exchange rate 受管制汇率
K}K)`bifw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V7@
{D administration expenses 行政费用
;wgFr.#hp@ administration fee 手续费;行政费
Onw24& administration in bankruptcy 破产管理
KuXkI;63J> administration order 遗产管理令
CKd3w8; administrator 管理人;遗产管理人
Dft%ip2 administrator of the estate 遗产管理人
P#*n3&Uu admission of debt 债项承认书
hDvpOIUL1 admission of proof 接纳债权证明
U0IE1_R advance 放贷款项;垫付款项;预支款项;预付款项
jI0]LD1k advance account 暂支帐目;预付款帐户
bjzx!OCpV advance compensation 预付补偿金
F.
T@)7 advance from shareholder 股东垫款
(3W&AM advance pending reimbursement 预支以待日后付还
SQE`
U advanced economy 先进经济体系
m8AAp1= advancement 预付;预付财产
l#xw.2bo advances warrant 垫款令
&O*ENpF advancing 贷出
61|B]ei/ adverse balance 逆差
JJ-i_5\q adverse exchange 逆汇
k FLT!k advertisement addressed to shareholders 在报章刊登的致股东通告
U&Ab#m; advice for collection 托收通知书
zo44^=~% advice of drawing 提款通知书;汇票通知书
q~h:<,5 advice of payment 付款通知
lD3)TAW@o Advisory Committee [Securities and Futures Commission]
wT/6aJoX 谘询委员会〔证券及期货事务监察委员会〕
(Oq Hfv Advisory Committee on Diversification 经济多元化谘询委员会
yoU2AMH2D^ affidavit 誓章;遗产申报誓章
<\ETPL,< affidavit of no receipt 述明无收款的誓章
I.a0[E/, affiliate 联号;联营公司;附属公司
9-93aC.|} affiliated company 附属公司;联号;联营公司
WHk/$7_"i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F`srE6H
affordability 负担能力
)eq}MaW+j African Development Bank [AfDB] 非洲开发银行
qpTm after-acquired property 事后取得的财产
X:{WZs"[x after-hours dealing 市后交易
JY@X2'>v/ after-tax profit 税后盈利;税后利润;税后溢利
J7n5Ps\M agency agreement 代理协议
Azn:_4O agency expenses 代理机构的开支
27iy4(4 agency fee 代理费
5~[N/Gl Agency Law 《代理法》
u~}%1 agent 代理人;承销人
m}pL`:e! agent of company 公司代理人
Snx<