A:
NW~n+uk5v A share A股;甲类股份
6)H70VPJ abatement of tax 减税;减扣免税额
.kBAUkL: ABN AMRO Bank N.V. 荷兰银行
8^HMK$ above-the-line expenditure 线上项目支出;经常预算支出
P+]39p{ above-the-line receipt 线上项目收入;经常预算收入
#%x4^A9 q ABSA Asia Limited 南非联合亚洲有限公司
6 C absolute change 绝对数值变更
n2TvPt\ absolute expenditure 实际开支
AJq'~fC;I absolute guideline figure 绝对准则数字
8mMrGf[Q\ absolute interest 绝对权益
H,?AaM[V absolute order of discharge 绝对破产解除令
2o{Fp7l absolute profit margin 绝对利润幅度
IoA"e@~t absolute value 实值;绝对值
ofN|%g / absolutely vested interest 绝对既得权益
##FN0|e& absorbed cost 已吸收成本;已分摊成本
! 5[?n3 absorption 吸收;分摊;合并
E|Z Y2&J`4 absorption rate 吸收率;摊配率;分摊率
eyy&JjVs ACB Finance Limited 亚洲商业财务有限公司
gBrIqM i5 acceptable form of reciprocity 合理的互惠条件
B-Fu/n acceptable rate 适当利率;适当汇率
;;UvK
v acceptance agreement 承兑协议
lMlXK4- acceptance for honour 参加承兑
w\85D|u acceptor 承兑人;接受人;受票人
X, J.!:4` acceptor for honour 参加承兑人
[5:F accident insurance 意外保险
CjIkRa@!x Accident Insurance Association of Hong Kong 香港意外保险公会
-
5A"TNU accident insurance scheme 意外保险计划
|~'{ [?a* accident year basis 意外年度基准
Q%@l`V)Rs accommodation 通融;贷款
8 v&5)0u accommodation bill 通融票据;空头票据
0xH$!?{b accommodation party 汇票代发人
+DVU"d account balance 帐户余额;帐户结余
#p\sw account book 帐簿
Z\NC+{7k] account collected in advance 预收款项
<m9IZIY< account current book 往来帐簿
PN<Y&/fB
account of after-acquired property 事后取得的财产报告
o%CBSm] account of defaulter 拖欠帐目
4(o0I~hpB? account payable 应付帐款
\z<'6,b account payee only [A/C payee only] 只可转帐;存入收款人帐户
qxE~Moht account receivable 应收帐款
M a_! 1Y account receivable report 应收帐款报表
>)!"XFbb account statement 结单;帐单;会计财务报表
2)mKcUL- account title 帐户名称;会计科目
^2Op?J accountant's report 会计师报告
)D(XDN Accountant's Report Rules 会计师报告规则
AEEy49e accounting and auditing procedure 会计与审计程序;会计与核数程序
|f`!{=? Accounting Arrangements 《会计安排》
I_N"mnn@Nr accounting basis 会计基础
lOYwYMi accounting by Official Receiver 破产管理署署长呈交的帐目
dpTap<Noby Accounting Circular 《会计通告》
I'J=I{p* accounting class 会计类别
[NJ! accounting date 记帐日期;会计结算日期
jtl7t59R accounting for money 款项核算
/k7`TUK Accounting Officer 会计主任
o#E
z_D[ accounting period 会计报告期;会计期
eK`n5Z&Y\ accounting policy 会计政策;会计方针
,TP^i 0 accounting practice 会计惯例
@{~x:P5g accounting principle 会计准则
q"fK"H-j accounting record 会计记录
!+CRS9\D accounting report 会计报告
Qx$Yj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#&&^5r-b- Accounting Society of China 中国会计学会
r?V\X7` + accounting statement 会计报表
U9kt7#@FDK accounting system 会计制度;会计系统
fz,8 < accounting transaction 会计事项;帐务交易
3+Xz5>"a accounting treatment 会计处理
Q +qN` accounting year 会计年度
2<U5d` accretion 增值;添加
QNn$`Qz. accrual 应计项目;应累算数目
S1zV.] accrual basis 应计制;权责发生制
!%]]lxi accrual basis accounting 应计制会计;权责发生制会计
MNkysB( accrue 应累算;应计
2 }+V3/ accrued benefit 应累算利益
%z1WdiC accrued charges 应计费用
IOt!A accrued cumulative preference share dividend 应累算的累积优先股股息
jr'O4bo% accrued expenses 应累算费用
^d-`?zb accrued interest payable 应付利息;应计未付利息
>.~^( accrued interest receivable 应收利息;应计未收利息
Ujb||(W accrued right 累算权益
b Kv9F@ accruing profit 应累算的利润
k1B7uA'h"G accumulated fiscal reserve 累积财政储备
C{+~x@
accumulated profit 累积利润;滚存溢利
Mx[tE?!2 accumulated reserve 累积储备
7?/ Fr(\ accumulation of surplus income 累积收益盈余
vhdT"7`U acquired assets 既得资产
%vn rLt$ acquisition 收购;购置;取得
fE7[Sk acquisition cost 购置成本
GT2;o acquisition expenses 购置费用
/zPN9 db acquisition of 100% interest 收购全部股权
C %y AMQ acquisition of control 取得控制权
OfY>~d acquisition of fixed assets 购置固定资产
N',]WZ} acquisition of shell “买壳”
yn4Xi@9Pri acquisition price 收购价
N2=gSEY act of God 天灾
/ ijj;9EB acting partner 执事合伙人
oP_'0h0X active market 买卖活跃的市场;交投畅旺的市场;旺市
fs7JA=?: active partner 积极参与的合伙人
>.QD:_@: active trading 交投活跃
q4lL7@_ actual circulation 实际流通
jbfMTb4 actual cost 实际成本
:^! wQ""
actual expenditure 实际开支;实际支出
rzY7f: ' actual income 实际入息;实际收入;实际收益
"X"DTP1b actual market 现货市场
A5B 5pJ actual price 现货价;实际价格
M9 _h0 actual profit 实际利润
u6cWLVt actual quotation 实盘;实际价位;实际报价
Cz m`5 actual year basis 按实际年度计算
o^7}H{AE actuals 实货
^vJ08gu_W actuarial investigation 精算调查
3v5]L3 actuarial principle 精算原则
z2S53^C* actuarial report 精算师报告
3fn6W)v? Actuarial Society of Hong Kong 香港精算学会
's!EAqCN actuarial valuation 精算师估值
]D%D:>9|/ actuary 精算师
<-X)<k ad referendum agreement 暂定协议;有待覆核的协定
u!X[xe; ad valorem duty 从价税;按值征税
]%F3 xzOk ad valorem duty system 从价税制
|OuZaCJG ad valorem fee 从价费
qvhTc6oH ad valorem tariff 从价关税
.kvuI6H additional allowance 额外免税额
w%j 6zsTz additional amount for unexpired risk 未过期风险的额外款额
FpCj$y~3 additional assessable profit 补加应评税利润
Nl PP|=o additional assessment 补加评税
Yq3(, additional commitment 额外承担
h}rrsVj3 additional commitment vote 额外承担拨款
@N"h,(^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2t/ba3Rfk additional dependent parent allowance 供养父母额外免税额
xlv:+ additional provision 额外拨款
Y |n_Ro^~ additional stamp duty 附加印花税
(Q\QZu@ additional tax 补加税罚款;补加税款
C5 ^_R Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
{Km|SG[-q adjudged bankrupt 被裁定破产
XR]]g+Z adjudicated bankrupt 裁定破产人
J4xt!RW! adjudication fee 裁定费;评定印花税额手续费;评估契据费
${0Xq k adjudication of bankruptcy 裁定破产;宣告破产
"kVN|Do adjudication of insolvency 裁定无力偿还债务
7H++ pOF adjusted actual 经调整的实数;调整后的实数
Q->'e-\E<" adjusted current assets 经调整的流动资产;调整后的流动资产
~\Fde^1 adjusted figure 经调整的数字;调整后的数额
FL"I PX;S adjusted liabilities 经调整的负债;调整后的负债
#li;L adjusted loss 经调整的亏损;调整后的亏损
^FF{71; adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
jZe]zdml adjusted profit 经调整的利润;调整后的利润
p"JITH:G adjusted surplus 经调整的盈余额;调整后的盈余额
hFyN|Dqhds adjusted value 经调整的价值;调整后的价值
}DY^a'wJ- adjustment 调整;修订;理算〔保险〕
boJQ3Xc adjustment centre 调剂中心
qS+'#Sn adjustment lag 调整过程的时间差距;调整时差
SQW A{f adjustment mechanism 调整机制
:.DCRs$Q adjustment of loss 亏损调整
Cf2rRH adjustment process 调整过程;调整程序
Y-7x**I adjustment range 调整幅度
Dbz\8gmY administered exchange rate 受管制汇率
o!wz:|\S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
%`-NWAXL administration expenses 行政费用
^ D?;K8a-l administration fee 手续费;行政费
_Ev"/% administration in bankruptcy 破产管理
X*}S(9cg\i administration order 遗产管理令
JxNjyw administrator 管理人;遗产管理人
l?Bv9k.^? administrator of the estate 遗产管理人
hDjsGB|Fz admission of debt 债项承认书
C7eaioW$ admission of proof 接纳债权证明
0 l
G\QT advance 放贷款项;垫付款项;预支款项;预付款项
j#<#o:If advance account 暂支帐目;预付款帐户
6@; w%Ea advance compensation 预付补偿金
73 Tg{~ advance from shareholder 股东垫款
O/iew3YF advance pending reimbursement 预支以待日后付还
Xj?j1R>GB advanced economy 先进经济体系
%pe7[/ advancement 预付;预付财产
0ot=BlMu advances warrant 垫款令
{;=+#QK/ advancing 贷出
nLJ]tpw^DH adverse balance 逆差
h:Npi
`y adverse exchange 逆汇
t.485L% advertisement addressed to shareholders 在报章刊登的致股东通告
@_h/%>0 advice for collection 托收通知书
nYTI\f/8v advice of drawing 提款通知书;汇票通知书
=r:D]?8oC advice of payment 付款通知
H2p1gb# Advisory Committee [Securities and Futures Commission]
%~ZOQ%c1 谘询委员会〔证券及期货事务监察委员会〕
S'B7C>i`#N Advisory Committee on Diversification 经济多元化谘询委员会
C(7LwV affidavit 誓章;遗产申报誓章
Hg*6I%D[So affidavit of no receipt 述明无收款的誓章
\[+ZKj: affiliate 联号;联营公司;附属公司
80c\O-{ affiliated company 附属公司;联号;联营公司
i!ejK6Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r]kLe2r:B affordability 负担能力
1!0BE8s"@ African Development Bank [AfDB] 非洲开发银行
>c;qIP)Z after-acquired property 事后取得的财产
J$]d%p_I after-hours dealing 市后交易
71w after-tax profit 税后盈利;税后利润;税后溢利
4}LGE> agency agreement 代理协议
ATPc~f agency expenses 代理机构的开支
b6R0za agency fee 代理费
.#lQZo6$\| Agency Law 《代理法》
\/S?.P#L~ agent 代理人;承销人
Gk'J'9* agent of company 公司代理人
]C}z3hhk agent's fee 代理人费;经纪费
:X,1KR aggregate 总计;总数;总体数字
g>T'R Vb aggregate amount 总款额;总额
[[LCEw aggregate assets and liabilities 总体资产与负债
xH; 4lw aggregate at constant price 按固定价格计算的总体数字
By:A9s aggregate demand 总需求
8&3+=<U aggregate gross position 总持仓量
CIYTs,u# aggregate limit 总限额
kplyZ aggregate of salaries tax 合计薪俸税
+8mfq\Y1 aggregate performance 总体表现;总体业绩
)u(`s `zd aggregate supply 总体供应
HVh+Zk aggregate surplus 总盈余
mY
|$=n5X aggregate total 整体总额
~,m6g&>R aggregate value 总值;合计价值
q@r8V&-< aggregated basis 合计基准
m:ITyQ+ aggregated net chargeable income 合计应课税入息实额
z*I= aggregation 合并计算;合计;总和
r#d~($[93 aggregation of incomes of husband and wife 夫妇入息合并计算
(LkGBnXE aggregation of property 财产的总和
rF>:pS,`& agio 差价;贴水
p`T7Y\\#! 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》
.2Y"=|NdA Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Mp7r`A,6 《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》
Y[
a$~n^:n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zG+oZ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
kYmkKl_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zl4Iq+5~6Q 《香港政府和大韩民国政府关于相互促进和保护投资协定》
drNfFx2 agreement for a settlement 授产协议
j]M$>2; agreement for assignment 转让协议
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