A:
9609 A share A股;甲类股份
CyYr5 Dz abatement of tax 减税;减扣免税额
GQ@mQ=i ABN AMRO Bank N.V. 荷兰银行
.RFH@'' above-the-line expenditure 线上项目支出;经常预算支出
>8OY6wb above-the-line receipt 线上项目收入;经常预算收入
{GnZ@Q:F ABSA Asia Limited 南非联合亚洲有限公司
M")/6 PH8 absolute change 绝对数值变更
g\.$4N absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字
ku]?"{Xx absolute interest 绝对权益
j_<!y(W absolute order of discharge 绝对破产解除令
Tjrb.+cua absolute profit margin 绝对利润幅度
v)_FiY QQ6 absolute value 实值;绝对值
C<(oaeQY absolutely vested interest 绝对既得权益
Fih
pp< absorbed cost 已吸收成本;已分摊成本
Ow4(1eE_ absorption 吸收;分摊;合并
Gvh"3|u?z absorption rate 吸收率;摊配率;分摊率
T9Juq6| ACB Finance Limited 亚洲商业财务有限公司
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#+]d acceptable form of reciprocity 合理的互惠条件
<Ohi+a%6 acceptable rate 适当利率;适当汇率
r#)1/`h acceptance agreement 承兑协议
-6NoEmb)\' acceptance for honour 参加承兑
ZM v\j|{8 acceptor 承兑人;接受人;受票人
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[ acceptor for honour 参加承兑人
5~IdWwG*w accident insurance 意外保险
/(5"c> Accident Insurance Association of Hong Kong 香港意外保险公会
sr&W+4T accident insurance scheme 意外保险计划
@$%GszyQ' accident year basis 意外年度基准
y<Xu65 accommodation 通融;贷款
fDqT7}L accommodation bill 通融票据;空头票据
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fzYC'A= accommodation party 汇票代发人
bl^Ihza account balance 帐户余额;帐户结余
.yXqa"p account book 帐簿
-q{N1?tcy account collected in advance 预收款项
g:JSy account current book 往来帐簿
'gs P9 account of after-acquired property 事后取得的财产报告
SKnYeT account of defaulter 拖欠帐目
JRFUNy1+e1 account payable 应付帐款
O |P<s+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
+8N6tw/& account receivable 应收帐款
6Nn+7z<*&z account receivable report 应收帐款报表
8t*sp-cy| account statement 结单;帐单;会计财务报表
n^ fUKi*; account title 帐户名称;会计科目
N=2T~M 1 accountant's report 会计师报告
C,l,fT Accountant's Report Rules 会计师报告规则
Qm[s"pM accounting and auditing procedure 会计与审计程序;会计与核数程序
hd9HM5{p Accounting Arrangements 《会计安排》
%ZWt 45A accounting basis 会计基础
9ABU^ig accounting by Official Receiver 破产管理署署长呈交的帐目
^-k"gLg Accounting Circular 《会计通告》
Po@;PR= accounting class 会计类别
wxh\CBxG accounting date 记帐日期;会计结算日期
QtKcv7:4 accounting for money 款项核算
x$BNFb%I1 Accounting Officer 会计主任
jUA~}DVD accounting period 会计报告期;会计期
]&Y^ accounting policy 会计政策;会计方针
5{V"!M+< accounting practice 会计惯例
;j1E 6 accounting principle 会计准则
[I4MK%YQ accounting record 会计记录
~d]v{<3 accounting report 会计报告
jD9u(qAlH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y&O2;q/B Accounting Society of China 中国会计学会
&U]/SFY accounting statement 会计报表
OR~ui[w accounting system 会计制度;会计系统
fy"}#
2 accounting transaction 会计事项;帐务交易
J}xM+l7uY accounting treatment 会计处理
{E Ay~lo accounting year 会计年度
eZT8gKbjJ) accretion 增值;添加
1a{3k#} accrual 应计项目;应累算数目
.UL2(0 accrual basis 应计制;权责发生制
>iOf3I-ATt accrual basis accounting 应计制会计;权责发生制会计
z6E =%-` accrue 应累算;应计
A3_p*n@ accrued benefit 应累算利益
Bgc]t accrued charges 应计费用
<F0^+Pf/ accrued cumulative preference share dividend 应累算的累积优先股股息
EA6l11{Gk1 accrued expenses 应累算费用
[q[37;ZEQ accrued interest payable 应付利息;应计未付利息
H"AL@= accrued interest receivable 应收利息;应计未收利息
={P`Tve accrued right 累算权益
[ZSC]w^ accruing profit 应累算的利润
Dbn344s accumulated fiscal reserve 累积财政储备
#'s$6gT= accumulated profit 累积利润;滚存溢利
kpn|C 9r accumulated reserve 累积储备
9Tt%~m^ accumulation of surplus income 累积收益盈余
pK3A/ry< acquired assets 既得资产
\~%+)a%% acquisition 收购;购置;取得
wX]$xZ!s acquisition cost 购置成本
gUx}vE- acquisition expenses 购置费用
g-d{"ZXd J acquisition of 100% interest 收购全部股权
63u%=-T%a
acquisition of control 取得控制权
aH_c84DS acquisition of fixed assets 购置固定资产
lY
tt|J acquisition of shell “买壳”
G'/GDN^j acquisition price 收购价
+M
I{B="7. act of God 天灾
'|ntwK*f acting partner 执事合伙人
nahq O|~ active market 买卖活跃的市场;交投畅旺的市场;旺市
}bS1M active partner 积极参与的合伙人
~-7/9$ay5 active trading 交投活跃
o( zez actual circulation 实际流通
*FC8=U2\X actual cost 实际成本
C
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C][hH?. actual income 实际入息;实际收入;实际收益
L4/ns@e actual market 现货市场
n~yKq"^ actual price 现货价;实际价格
a`w=0]1&* actual profit 实际利润
>EJ{ * actual quotation 实盘;实际价位;实际报价
KUZi3\p9W> actual year basis 按实际年度计算
wCLniCt actuals 实货
)Ac,F6w actuarial investigation 精算调查
+S(# 7 actuarial principle 精算原则
3/n?g7B actuarial report 精算师报告
~3:hed7: Actuarial Society of Hong Kong 香港精算学会
d5gwc5X actuarial valuation 精算师估值
NzQvciJ@" actuary 精算师
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w ad referendum agreement 暂定协议;有待覆核的协定
iptA#<Yj ad valorem duty 从价税;按值征税
~&)\8@2 ad valorem duty system 从价税制
Opu*i ad valorem fee 从价费
W$hCI)m( ad valorem tariff 从价关税
*P*~CHx> additional allowance 额外免税额
:[n~(~7? additional amount for unexpired risk 未过期风险的额外款额
Pt5 wm\ additional assessable profit 补加应评税利润
x/<]/D additional assessment 补加评税
/r~2KZE additional commitment 额外承担
4%r?(C0x additional commitment vote 额外承担拨款
-1Li&K7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C<^i`[&P$ additional dependent parent allowance 供养父母额外免税额
mnM]@8^G additional provision 额外拨款
)?[7}(4jI additional stamp duty 附加印花税
j? BL8E' additional tax 补加税罚款;补加税款
Q*#Lr4cm{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
[m:cO6DM, adjudged bankrupt 被裁定破产
_1gNU]" adjudicated bankrupt 裁定破产人
u/j\pDl. adjudication fee 裁定费;评定印花税额手续费;评估契据费
vf3) T;X> adjudication of bankruptcy 裁定破产;宣告破产
I(~([F2 adjudication of insolvency 裁定无力偿还债务
*bFWNJ}`q adjusted actual 经调整的实数;调整后的实数
.Bl:hk\ adjusted current assets 经调整的流动资产;调整后的流动资产
Zb1GR5MB`k adjusted figure 经调整的数字;调整后的数额
i`F5 adjusted liabilities 经调整的负债;调整后的负债
ZiuD0#"! adjusted loss 经调整的亏损;调整后的亏损
8` +=~S 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
|=IJ^y(x| adjusted profit 经调整的利润;调整后的利润
y+iRZ%V^ adjusted surplus 经调整的盈余额;调整后的盈余额
<Y"RsW9 adjusted value 经调整的价值;调整后的价值
tjtvO@?1- adjustment 调整;修订;理算〔保险〕
d {U%q
d adjustment centre 调剂中心
ZXQ5fBx adjustment lag 调整过程的时间差距;调整时差
ENhLonMeV adjustment mechanism 调整机制
*$0*5d7 adjustment of loss 亏损调整
}~@/r5Zl adjustment process 调整过程;调整程序
Lf%3-P adjustment range 调整幅度
&{8:XJe*,% administered exchange rate 受管制汇率
a%`Yz"<lQ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$jh$nMx)! administration expenses 行政费用
RM_%u=jC administration fee 手续费;行政费
9)tb= administration in bankruptcy 破产管理
?+hEs =Xs administration order 遗产管理令
4Y59^ administrator 管理人;遗产管理人
g$GGo[_0 administrator of the estate 遗产管理人
Iz+%wAZ|B6 admission of debt 债项承认书
G;cC!x< admission of proof 接纳债权证明
O"~[njwkE advance 放贷款项;垫付款项;预支款项;预付款项
MS""-zn< advance account 暂支帐目;预付款帐户
D@uVb4uK advance compensation 预付补偿金
moxmQ>xoH advance from shareholder 股东垫款
|E6_TZ#= advance pending reimbursement 预支以待日后付还
j$Ndq(<tG advanced economy 先进经济体系
Nut&g"u2 advancement 预付;预付财产
>A{Dpsi\ advances warrant 垫款令
'm*W< advancing 贷出
QTa\&v[f adverse balance 逆差
B;[ .u>f adverse exchange 逆汇
[G8EX3 advertisement addressed to shareholders 在报章刊登的致股东通告
M4)U
[v advice for collection 托收通知书
Ox J0." advice of drawing 提款通知书;汇票通知书
IWv5UmjN advice of payment 付款通知
#w|v.35%? Advisory Committee [Securities and Futures Commission]
`$jun 谘询委员会〔证券及期货事务监察委员会〕
vE(]!CB Advisory Committee on Diversification 经济多元化谘询委员会
hev;M)t affidavit 誓章;遗产申报誓章
$rW(*#C affidavit of no receipt 述明无收款的誓章
feyc affiliate 联号;联营公司;附属公司
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A2oX affiliated company 附属公司;联号;联营公司
MUl7o@{' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
If'2
m_ affordability 负担能力
'-A;B.GV% African Development Bank [AfDB] 非洲开发银行
5XX)8gAo after-acquired property 事后取得的财产
')q4d0B`" after-hours dealing 市后交易
-'qVnu after-tax profit 税后盈利;税后利润;税后溢利
nyPeN?- agency agreement 代理协议
rGNa[1{kRs agency expenses 代理机构的开支
rAP="H<