A:
31cC* A share A股;甲类股份
jIvSjlm I abatement of tax 减税;减扣免税额
U07G&?/ ABN AMRO Bank N.V. 荷兰银行
2SABu796j above-the-line expenditure 线上项目支出;经常预算支出
U@'F9UB` above-the-line receipt 线上项目收入;经常预算收入
|Q|vCWel{ ABSA Asia Limited 南非联合亚洲有限公司
vG2&qjY1 absolute change 绝对数值变更
{J[5 {]Je[ absolute expenditure 实际开支
Qnr7Qnb absolute guideline figure 绝对准则数字
ZH
s' # absolute interest 绝对权益
#Rw9Iy4 absolute order of discharge 绝对破产解除令
`i"7; _HoV absolute profit margin 绝对利润幅度
cUDo}Yu absolute value 实值;绝对值
Cg]Iz<<bE absolutely vested interest 绝对既得权益
$qp,7RW absorbed cost 已吸收成本;已分摊成本
x$gVEh*k absorption 吸收;分摊;合并
v:xfGA nP absorption rate 吸收率;摊配率;分摊率
O_~vl m<# ACB Finance Limited 亚洲商业财务有限公司
=Z~ nzyaN acceptable form of reciprocity 合理的互惠条件
4Yx\U acceptable rate 适当利率;适当汇率
Vmb `%k20' acceptance agreement 承兑协议
naaww acceptance for honour 参加承兑
L2WH-XP= acceptor 承兑人;接受人;受票人
%=G*{mK acceptor for honour 参加承兑人
,x]xtg? accident insurance 意外保险
FHv^^u'@ Accident Insurance Association of Hong Kong 香港意外保险公会
+`p@md2L1 accident insurance scheme 意外保险计划
?z/ )Hkw accident year basis 意外年度基准
2$@N4 accommodation 通融;贷款
F?jFFwim accommodation bill 通融票据;空头票据
/t$J<bU accommodation party 汇票代发人
E4;@P']` account balance 帐户余额;帐户结余
$KAOJc4< account book 帐簿
R>CIEL account collected in advance 预收款项
R{0nk account current book 往来帐簿
]A]EED.ZH account of after-acquired property 事后取得的财产报告
=VFPZ account of defaulter 拖欠帐目
g q`S` account payable 应付帐款
a}#8n^2 account payee only [A/C payee only] 只可转帐;存入收款人帐户
y$h.k"x` account receivable 应收帐款
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R- account receivable report 应收帐款报表
!h[xeLlU account statement 结单;帐单;会计财务报表
tpQ?E<O account title 帐户名称;会计科目
Oh]RIWL accountant's report 会计师报告
KN\*|) Accountant's Report Rules 会计师报告规则
tUXly|k accounting and auditing procedure 会计与审计程序;会计与核数程序
%7vjYvo> Accounting Arrangements 《会计安排》
+jifbf- accounting basis 会计基础
wx]r{ accounting by Official Receiver 破产管理署署长呈交的帐目
i7#PYt Accounting Circular 《会计通告》
\]7i-[ accounting class 会计类别
M0$wTmXM accounting date 记帐日期;会计结算日期
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S% accounting for money 款项核算
Pr_$%x9D Accounting Officer 会计主任
J 6%CF2 accounting period 会计报告期;会计期
}r _d{nhi accounting policy 会计政策;会计方针
A-GU:B accounting practice 会计惯例
~REP@!\r^ accounting principle 会计准则
)o[Jxu' accounting record 会计记录
$6Az\Iu * accounting report 会计报告
^W)h=49PN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m_;<7W&p] Accounting Society of China 中国会计学会
-z6{! accounting statement 会计报表
|OarE2 accounting system 会计制度;会计系统
`=FDNOwp accounting transaction 会计事项;帐务交易
yG~7Xo5 accounting treatment 会计处理
YuVg/ '= accounting year 会计年度
'qt+.vd accretion 增值;添加
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dJ4 accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制
bayDdR4T accrual basis accounting 应计制会计;权责发生制会计
z!>
H^v accrue 应累算;应计
</@3}rfUPg accrued benefit 应累算利益
wB0Ke accrued charges 应计费用
~IIlCmMl, accrued cumulative preference share dividend 应累算的累积优先股股息
f0Zn31c^ accrued expenses 应累算费用
;G\RGU~ accrued interest payable 应付利息;应计未付利息
jDKL}x accrued interest receivable 应收利息;应计未收利息
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q;' accrued right 累算权益
Vh o3I[C accruing profit 应累算的利润
:0o,pndU accumulated fiscal reserve 累积财政储备
S#g=;hD accumulated profit 累积利润;滚存溢利
{=A8kgt accumulated reserve 累积储备
Bq
9Eu1 accumulation of surplus income 累积收益盈余
*B ]5K{N acquired assets 既得资产
XI8rU)q acquisition 收购;购置;取得
}p$@.+ acquisition cost 购置成本
1 ^q~NYTK acquisition expenses 购置费用
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~, acquisition of 100% interest 收购全部股权
@Q#<-/ acquisition of control 取得控制权
KBSO^<7 acquisition of fixed assets 购置固定资产
Vub($ acquisition of shell “买壳”
=bDy :yY} acquisition price 收购价
R3\oLT4 act of God 天灾
JS{trqc1d acting partner 执事合伙人
= U)e_q active market 买卖活跃的市场;交投畅旺的市场;旺市
h|OsT active partner 积极参与的合伙人
z:a%kZQ!0 active trading 交投活跃
6B .x= actual circulation 实际流通
`zmjiC actual cost 实际成本
[\ALT8vC?m actual expenditure 实际开支;实际支出
Qe,aIh actual income 实际入息;实际收入;实际收益
t;2\(_A actual market 现货市场
%M
KZ':m actual price 现货价;实际价格
hantGw| actual profit 实际利润
//W7$DYEG actual quotation 实盘;实际价位;实际报价
z3+7gp+I; actual year basis 按实际年度计算
+;*dFL actuals 实货
|^! actuarial investigation 精算调查
CpG]g>]L&[ actuarial principle 精算原则
G$T#ql actuarial report 精算师报告
C!%\cy%Xj Actuarial Society of Hong Kong 香港精算学会
}63Qh}_Y actuarial valuation 精算师估值
+#Q\;;FNP actuary 精算师
hCvK2Xu ad referendum agreement 暂定协议;有待覆核的协定
Aq~}<qkIF+ ad valorem duty 从价税;按值征税
N# ?}r>W3 ad valorem duty system 从价税制
Rz\:)<G ad valorem fee 从价费
|2'u@<(Z/ ad valorem tariff 从价关税
Z&w/JP? additional allowance 额外免税额
o{n)w6P{R, additional amount for unexpired risk 未过期风险的额外款额
Q^c)T>OAI additional assessable profit 补加应评税利润
A.@/~\ additional assessment 补加评税
YA,vT[kX additional commitment 额外承担
YrRD3P.P additional commitment vote 额外承担拨款
XoZPz additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d=J$H< additional dependent parent allowance 供养父母额外免税额
MfJ8+3@K additional provision 额外拨款
rr;p; additional stamp duty 附加印花税
t!S ja additional tax 补加税罚款;补加税款
#MwNyZ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
45+w)Vf! adjudged bankrupt 被裁定破产
6~#$bp^- adjudicated bankrupt 裁定破产人
%;0l1X adjudication fee 裁定费;评定印花税额手续费;评估契据费
h'D-e5i adjudication of bankruptcy 裁定破产;宣告破产
dYP-QUM$7 adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数;调整后的实数
q[rBu9 adjusted current assets 经调整的流动资产;调整后的流动资产
gs?=yNL adjusted figure 经调整的数字;调整后的数额
^qgOgu adjusted liabilities 经调整的负债;调整后的负债
1+0DTqWz adjusted loss 经调整的亏损;调整后的亏损
Aqp$JM
> 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
aOWfu^&H: adjusted profit 经调整的利润;调整后的利润
N=hhuKt] adjusted surplus 经调整的盈余额;调整后的盈余额
'tRaF adjusted value 经调整的价值;调整后的价值
7 g2@RKo adjustment 调整;修订;理算〔保险〕
H[S 4o, adjustment centre 调剂中心
=Y;w O8 adjustment lag 调整过程的时间差距;调整时差
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adjustment mechanism 调整机制
`_*NFv1_ adjustment of loss 亏损调整
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%U`46%s adjustment process 调整过程;调整程序
J#L"kz adjustment range 调整幅度
EoOB0zo}Y+ administered exchange rate 受管制汇率
<m7T`5+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
t(,_ administration expenses 行政费用
5*he administration fee 手续费;行政费
l[)ZEEP administration in bankruptcy 破产管理
JC[G5$E administration order 遗产管理令
kS@6'5U administrator 管理人;遗产管理人
@}Y,A~ administrator of the estate 遗产管理人
/!//i^ admission of debt 债项承认书
AlQE;4yX admission of proof 接纳债权证明
`!t+sX-n advance 放贷款项;垫付款项;预支款项;预付款项
g/2e Y$6Z advance account 暂支帐目;预付款帐户
#UO#kC<2(B advance compensation 预付补偿金
MK*WStY advance from shareholder 股东垫款
%I&[: advance pending reimbursement 预支以待日后付还
1E]|>)$ advanced economy 先进经济体系
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qR8uL> advancement 预付;预付财产
.gPXW=r advances warrant 垫款令
/J-:?./ advancing 贷出
f-!A4eKe adverse balance 逆差
eb uR-9 adverse exchange 逆汇
s?j` _B advertisement addressed to shareholders 在报章刊登的致股东通告
qg(rG5kD@ advice for collection 托收通知书
l_Ffbs_6t advice of drawing 提款通知书;汇票通知书
xq.HR_\ advice of payment 付款通知
0."TSe83\ Advisory Committee [Securities and Futures Commission]
KG5h$eM' 谘询委员会〔证券及期货事务监察委员会〕
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Vm Advisory Committee on Diversification 经济多元化谘询委员会
f8m%T%]f affidavit 誓章;遗产申报誓章
h kh b8zS affidavit of no receipt 述明无收款的誓章
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affiliate 联号;联营公司;附属公司
%dyE F8) affiliated company 附属公司;联号;联营公司
##6_kcL:6G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xg](V.B6 affordability 负担能力
:4ndU:.L African Development Bank [AfDB] 非洲开发银行
)AX0x1I|E after-acquired property 事后取得的财产
41d,<E after-hours dealing 市后交易
r dc}e"v after-tax profit 税后盈利;税后利润;税后溢利
v0ngM)^q agency agreement 代理协议
S;582H9D agency expenses 代理机构的开支
!+E|{Zj agency fee 代理费
gD[Fkq$] Agency Law 《代理法》
qrFC4\q} agent 代理人;承销人
; U)a)l'y agent of company 公司代理人
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