A:
x)mC^ A share A股;甲类股份
<bppu>& abatement of tax 减税;减扣免税额
T )]|o+G ABN AMRO Bank N.V. 荷兰银行
*heQ@ww above-the-line expenditure 线上项目支出;经常预算支出
L<]PK4 above-the-line receipt 线上项目收入;经常预算收入
p}X87Zq ABSA Asia Limited 南非联合亚洲有限公司
~,7R*71 absolute change 绝对数值变更
}}R!Y) absolute expenditure 实际开支
..mz!:Zs0 absolute guideline figure 绝对准则数字
tJ=zk3BN~ absolute interest 绝对权益
>9|+F[Fc absolute order of discharge 绝对破产解除令
lI<8)42yq absolute profit margin 绝对利润幅度
%z(=GcWm absolute value 实值;绝对值
?C\9lLX absolutely vested interest 绝对既得权益
PyE<`E absorbed cost 已吸收成本;已分摊成本
6E4 L4Vb absorption 吸收;分摊;合并
H@2+wr)$} absorption rate 吸收率;摊配率;分摊率
j'n= Xh ACB Finance Limited 亚洲商业财务有限公司
"ET"dMxU acceptable form of reciprocity 合理的互惠条件
0q!{&pt acceptable rate 适当利率;适当汇率
ghiElsBU acceptance agreement 承兑协议
>X)G`N@! acceptance for honour 参加承兑
Pw.+DA acceptor 承兑人;接受人;受票人
&T}e93] acceptor for honour 参加承兑人
zf#&3K 'k accident insurance 意外保险
]0E- lD0J Accident Insurance Association of Hong Kong 香港意外保险公会
4ebGAg ?_ accident insurance scheme 意外保险计划
!I&Sy]G accident year basis 意外年度基准
H;E{Fnarv accommodation 通融;贷款
K.Z{4x=0 accommodation bill 通融票据;空头票据
K)OlCpHc accommodation party 汇票代发人
uM#/ account balance 帐户余额;帐户结余
H\vO0 <X account book 帐簿
=QRZ(2Wq account collected in advance 预收款项
VVY\W! account current book 往来帐簿
0}N^l=jQ account of after-acquired property 事后取得的财产报告
>sq9c/}X account of defaulter 拖欠帐目
d-aF- account payable 应付帐款
,5:86'p account payee only [A/C payee only] 只可转帐;存入收款人帐户
[U0c account receivable 应收帐款
V>Cf
8>m account receivable report 应收帐款报表
2rM i~8T account statement 结单;帐单;会计财务报表
&D#v0!e~x account title 帐户名称;会计科目
%e(,PL accountant's report 会计师报告
6G],t)<A'- Accountant's Report Rules 会计师报告规则
G <q@K- accounting and auditing procedure 会计与审计程序;会计与核数程序
q[lqEc Accounting Arrangements 《会计安排》
EC0auB7G accounting basis 会计基础
H Vy^^$ accounting by Official Receiver 破产管理署署长呈交的帐目
`shB[Lt Accounting Circular 《会计通告》
IcZ 'KV accounting class 会计类别
$oEDyC accounting date 记帐日期;会计结算日期
FKP^f\!M accounting for money 款项核算
{U9jA_XX Accounting Officer 会计主任
` {p5SYj accounting period 会计报告期;会计期
.IgQn|N accounting policy 会计政策;会计方针
frt?*|: accounting practice 会计惯例
Hw
I s7 accounting principle 会计准则
pFuQ!7Uk accounting record 会计记录
moGbBkO accounting report 会计报告
6-~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7>'F=}6[Y Accounting Society of China 中国会计学会
=@'"\
"Nh accounting statement 会计报表
uH#NJoRO accounting system 会计制度;会计系统
jn[a23;G) accounting transaction 会计事项;帐务交易
Y'P8 `$ accounting treatment 会计处理
k1<Py$9" accounting year 会计年度
a5iMCmL+ accretion 增值;添加
`#V"@Go accrual 应计项目;应累算数目
2-~oNJqX accrual basis 应计制;权责发生制
6!$S1z#wM accrual basis accounting 应计制会计;权责发生制会计
2:abe accrue 应累算;应计
,#A,+!4 accrued benefit 应累算利益
{2nXItso accrued charges 应计费用
1#V0g Q accrued cumulative preference share dividend 应累算的累积优先股股息
A28w/=e7 accrued expenses 应累算费用
#[8gH>7 accrued interest payable 应付利息;应计未付利息
E_OLf%um accrued interest receivable 应收利息;应计未收利息
]1K
&U5p accrued right 累算权益
-}(W=r\ accruing profit 应累算的利润
cA*%K[9 accumulated fiscal reserve 累积财政储备
s-*XAnot accumulated profit 累积利润;滚存溢利
QqDF_ accumulated reserve 累积储备
PQK_*hJG" accumulation of surplus income 累积收益盈余
\@xnC$dd/ acquired assets 既得资产
kBTuM" acquisition 收购;购置;取得
}yw\+fc acquisition cost 购置成本
@ZVc!5J_, acquisition expenses 购置费用
^Iz.O acquisition of 100% interest 收购全部股权
y|aWUX/a acquisition of control 取得控制权
%F7aFvl* acquisition of fixed assets 购置固定资产
%tMfOW acquisition of shell “买壳”
)sQbDA|p acquisition price 收购价
I9MI}0}7 act of God 天灾
>eXNw}_j
acting partner 执事合伙人
;#+#W+0 active market 买卖活跃的市场;交投畅旺的市场;旺市
'fB `e]_ active partner 积极参与的合伙人
BK +JHT active trading 交投活跃
D;5RcZ actual circulation 实际流通
8177x7UG2[ actual cost 实际成本
L]VK9qB actual expenditure 实际开支;实际支出
RHxd6Gs" actual income 实际入息;实际收入;实际收益
vH=I#Ajar actual market 现货市场
=:b/z1-v actual price 现货价;实际价格
}"T:z{n actual profit 实际利润
aV ^2 actual quotation 实盘;实际价位;实际报价
>[p+L=' actual year basis 按实际年度计算
Ua:EI!` actuals 实货
/; _"A)0 actuarial investigation 精算调查
QEVjXJOt0 actuarial principle 精算原则
njIvVs`q actuarial report 精算师报告
5t PmrWZ Actuarial Society of Hong Kong 香港精算学会
7}*5Mir p actuarial valuation 精算师估值
s)C.e# xl actuary 精算师
+,%x&L&I ad referendum agreement 暂定协议;有待覆核的协定
Kb}N!<Z* ad valorem duty 从价税;按值征税
NZ_45/(dx ad valorem duty system 从价税制
LC}]6 ad valorem fee 从价费
f="}. ad valorem tariff 从价关税
\h
yTcFb additional allowance 额外免税额
!b7H additional amount for unexpired risk 未过期风险的额外款额
>#'6jm additional assessable profit 补加应评税利润
4uv }6&R additional assessment 补加评税
]/a?:24 [ additional commitment 额外承担
WgjaMmht additional commitment vote 额外承担拨款
X:dj5v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iU3co|q7 additional dependent parent allowance 供养父母额外免税额
Ft]sTA+C additional provision 额外拨款
tpVtbh1)u additional stamp duty 附加印花税
IuTTMAt additional tax 补加税罚款;补加税款
MF1u8Yl:0 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
t512]eqhb( adjudged bankrupt 被裁定破产
w90y-^p% adjudicated bankrupt 裁定破产人
H'Po adjudication fee 裁定费;评定印花税额手续费;评估契据费
41:Z8YL( adjudication of bankruptcy 裁定破产;宣告破产
7#RW4ZM adjudication of insolvency 裁定无力偿还债务
j/W#=\xz adjusted actual 经调整的实数;调整后的实数
5/(Dh![l adjusted current assets 经调整的流动资产;调整后的流动资产
d BJM?/ adjusted figure 经调整的数字;调整后的数额
aH:eu<s adjusted liabilities 经调整的负债;调整后的负债
86I".R$d adjusted loss 经调整的亏损;调整后的亏损
]M2> %Dvw 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
fpzTv3D=I adjusted profit 经调整的利润;调整后的利润
H<qR^a adjusted surplus 经调整的盈余额;调整后的盈余额
j\ )Qn2r adjusted value 经调整的价值;调整后的价值
V9MA)If> adjustment 调整;修订;理算〔保险〕
jHFdDw|N` adjustment centre 调剂中心
kAAz|dhL- adjustment lag 调整过程的时间差距;调整时差
uW[<?sFG adjustment mechanism 调整机制
5ogbse" adjustment of loss 亏损调整
h rZ\ O?j adjustment process 调整过程;调整程序
vg)zk2O adjustment range 调整幅度
%xY'v$
% administered exchange rate 受管制汇率
gs. K,x ma Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Wima=xYe\5 administration expenses 行政费用
l\S..B
+ administration fee 手续费;行政费
iA:CPBv_mu administration in bankruptcy 破产管理
BKGwi2]Ry administration order 遗产管理令
h[ tOY administrator 管理人;遗产管理人
'SuYNA) administrator of the estate 遗产管理人
{yJ{DU?%Y admission of debt 债项承认书
M#:Mwa$ admission of proof 接纳债权证明
q'W`t>2T advance 放贷款项;垫付款项;预支款项;预付款项
N!P* B$d advance account 暂支帐目;预付款帐户
jx-W$@ advance compensation 预付补偿金
WjA)0HL( advance from shareholder 股东垫款
R=E )j^<F advance pending reimbursement 预支以待日后付还
Yc9 M6=E^ advanced economy 先进经济体系
DB?[h<^m advancement 预付;预付财产
t4,6`d?C advances warrant 垫款令
H
>RGX#| advancing 贷出
`OBDx ^6F adverse balance 逆差
u|Db%)[ adverse exchange 逆汇
aE:fMDS|x advertisement addressed to shareholders 在报章刊登的致股东通告
:FK(*BUh advice for collection 托收通知书
h883pe= advice of drawing 提款通知书;汇票通知书
4u"O/rt
advice of payment 付款通知
Ar>-xCTD Advisory Committee [Securities and Futures Commission]
jtd{=[STU 谘询委员会〔证券及期货事务监察委员会〕
hmks\eb~ Advisory Committee on Diversification 经济多元化谘询委员会
(}}BZS&. affidavit 誓章;遗产申报誓章
_7 n+j affidavit of no receipt 述明无收款的誓章
398%16} affiliate 联号;联营公司;附属公司
]2v31' affiliated company 附属公司;联号;联营公司
TG'A'wXxy affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l'$AmuGj affordability 负担能力
>YLwWU<X African Development Bank [AfDB] 非洲开发银行
~uV.jh after-acquired property 事后取得的财产
)82x)c<e after-hours dealing 市后交易
R_(A&, after-tax profit 税后盈利;税后利润;税后溢利
i 1 agency agreement 代理协议
c~p4M64 agency expenses 代理机构的开支
.\i9}ye agency fee 代理费
?-*_v//g Agency Law 《代理法》
m,Os$>{Ok agent 代理人;承销人
j#o0y5S agent of company 公司代理人
WtdWD_\%Y\ agent's fee 代理人费;经纪费
Rh~<#"G] aggregate 总计;总数;总体数字
xpUaFb aggregate amount 总款额;总额
MB:E/ aggregate assets and liabilities 总体资产与负债
Z1*y$=D?3[ aggregate at constant price 按固定价格计算的总体数字
L{osh0 aggregate demand 总需求
,p0R4gi aggregate gross position 总持仓量
3_ObCsJ#, aggregate limit 总限额
2v yB[( aggregate of salaries tax 合计薪俸税
HlLF<k~} aggregate performance 总体表现;总体业绩
o9>r
- aggregate supply 总体供应
0E{$u aggregate surplus 总盈余
^-mz!{
aggregate total 整体总额
4RJ8 2yq- aggregate value 总值;合计价值
vlx
wt~ aggregated basis 合计基准
@yqy$I aggregated net chargeable income 合计应课税入息实额
.#Z}}W# aggregation 合并计算;合计;总和
q4Qm:|- aggregation of incomes of husband and wife 夫妇入息合并计算
m?bb/o'B aggregation of property 财产的总和
+#n5w8T)M agio 差价;贴水
wbVM'E/& 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》
;?bRRW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\2pJ ] 《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》
X 1^f0\k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}G_ i+ 《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》
qFt%{~a
S Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A\k@9w\Ll; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'd(OFE-hn agreement for a settlement 授产协议
`)!)}PXl agreement for assignment 转让协议
!uy?]l agreement for sale 售卖协议;买卖协议
_~fO8_vr agreement for sale and purchase 买卖协议
C
KBLM2D agreement for the payment of interest 支付利息协议
':kBHCR7 agreement for the repayment of money 还款协议
|l`X]dsfQ agreement of reinsurance 再保险协议
tihb38gE Agricultural Bank of China 中国农业银行
y2o?a6` air passenger departure tax 飞机乘客离境税
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