A:
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/1+
}f A share A股;甲类股份
\UM&|yk: abatement of tax 减税;减扣免税额
d( ru5*p ABN AMRO Bank N.V. 荷兰银行
&%)F5PT above-the-line expenditure 线上项目支出;经常预算支出
h#)\K|
qs above-the-line receipt 线上项目收入;经常预算收入
|f1^&97=+ ABSA Asia Limited 南非联合亚洲有限公司
p0l.f`B absolute change 绝对数值变更
?8< =.,r absolute expenditure 实际开支
g3Hi5[-H absolute guideline figure 绝对准则数字
t,0}}9%? absolute interest 绝对权益
xb9^WvV absolute order of discharge 绝对破产解除令
*}Z absolute profit margin 绝对利润幅度
iyUnxqP absolute value 实值;绝对值
R3piI&u absolutely vested interest 绝对既得权益
*u,xBC2C absorbed cost 已吸收成本;已分摊成本
K&gE4;> absorption 吸收;分摊;合并
e.XD5~Ax absorption rate 吸收率;摊配率;分摊率
"WXUz ACB Finance Limited 亚洲商业财务有限公司
tux`-F acceptable form of reciprocity 合理的互惠条件
)#hR}| acceptable rate 适当利率;适当汇率
HB*BL+S06 acceptance agreement 承兑协议
$$Ibr]$5 acceptance for honour 参加承兑
@7Ln1v acceptor 承兑人;接受人;受票人
)S`Yl;oL acceptor for honour 参加承兑人
Q.V@Sawe5 accident insurance 意外保险
6L
Fhhl^ Accident Insurance Association of Hong Kong 香港意外保险公会
CQ Ei(ty accident insurance scheme 意外保险计划
rTJqw@]#WH accident year basis 意外年度基准
86?~N accommodation 通融;贷款
2lN0Sf@ accommodation bill 通融票据;空头票据
jJ2{g> P0P accommodation party 汇票代发人
|\|
v%`r2 account balance 帐户余额;帐户结余
6e5A8e8"] account book 帐簿
_ogN
account collected in advance 预收款项
MAX?,-x account current book 往来帐簿
]y$/~(OW account of after-acquired property 事后取得的财产报告
b{x/V 9&| account of defaulter 拖欠帐目
vtK.7AF account payable 应付帐款
VtU2& account payee only [A/C payee only] 只可转帐;存入收款人帐户
8)Vl2z account receivable 应收帐款
!Zc#E, account receivable report 应收帐款报表
sE{5&aCSR account statement 结单;帐单;会计财务报表
6-5{7E}/b account title 帐户名称;会计科目
={6vShG)m accountant's report 会计师报告
,LLx&jS Accountant's Report Rules 会计师报告规则
]1h9:PF accounting and auditing procedure 会计与审计程序;会计与核数程序
eE\T,u5: Accounting Arrangements 《会计安排》
+I*a=qjq accounting basis 会计基础
ggfCfn accounting by Official Receiver 破产管理署署长呈交的帐目
wLE|J9t%Ea Accounting Circular 《会计通告》
dEX67rUj; accounting class 会计类别
~Xr[d07bC accounting date 记帐日期;会计结算日期
@.G;dL.f{ accounting for money 款项核算
{D,-
Whi Accounting Officer 会计主任
8LuU2Lo accounting period 会计报告期;会计期
N?A}WW# accounting policy 会计政策;会计方针
6vU%Y_n=y] accounting practice 会计惯例
!#
xi^I accounting principle 会计准则
/P/0\3TCi accounting record 会计记录
{8%KO1xB accounting report 会计报告
0/%RrE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3YUF\L]yyw Accounting Society of China 中国会计学会
)!
kl: accounting statement 会计报表
-y$<fu9
e accounting system 会计制度;会计系统
/7.//klN accounting transaction 会计事项;帐务交易
V-63 accounting treatment 会计处理
uFvR(LDb&g accounting year 会计年度
,,S 2>X*L accretion 增值;添加
D_`~$QB`, accrual 应计项目;应累算数目
7o7FW=^ accrual basis 应计制;权责发生制
dn_l#$ U accrual basis accounting 应计制会计;权责发生制会计
qR%as0; accrue 应累算;应计
%qVD-Jln accrued benefit 应累算利益
>Wd_?NaI accrued charges 应计费用
VY=YI}E accrued cumulative preference share dividend 应累算的累积优先股股息
UMPW<>z accrued expenses 应累算费用
2';{o=TXV accrued interest payable 应付利息;应计未付利息
>I+p;V$@ accrued interest receivable 应收利息;应计未收利息
]x'd0GH"] accrued right 累算权益
G) 37?A) accruing profit 应累算的利润
rfh`;G5s accumulated fiscal reserve 累积财政储备
JM*!(\Y accumulated profit 累积利润;滚存溢利
/f=31<+MtF accumulated reserve 累积储备
_X{ GZJm accumulation of surplus income 累积收益盈余
scE#&OWF% acquired assets 既得资产
? a/\5`gnN acquisition 收购;购置;取得
[BEQ ~A_I acquisition cost 购置成本
q1rD>n&d acquisition expenses 购置费用
%."w]fy>P acquisition of 100% interest 收购全部股权
\@{TF((Y acquisition of control 取得控制权
WZviC_ acquisition of fixed assets 购置固定资产
$L'[_J acquisition of shell “买壳”
F$YT4414 acquisition price 收购价
#3FsK act of God 天灾
1V,DcolRY acting partner 执事合伙人
sP>-k7K. active market 买卖活跃的市场;交投畅旺的市场;旺市
JEeXoGKd active partner 积极参与的合伙人
))7CqN active trading 交投活跃
S++jwP actual circulation 实际流通
d^5x@E_Td actual cost 实际成本
nM!_C-yX actual expenditure 实际开支;实际支出
$?;)uoAg actual income 实际入息;实际收入;实际收益
L3*HgkQQ actual market 现货市场
d-H03F@N actual price 现货价;实际价格
e=[@HVr actual profit 实际利润
hN\Q&F! actual quotation 实盘;实际价位;实际报价
xo!2GPD. actual year basis 按实际年度计算
Y7')~C`up^ actuals 实货
`"#hhKG actuarial investigation 精算调查
JI&.d: actuarial principle 精算原则
-^< t%{d actuarial report 精算师报告
wF*9%K'E Actuarial Society of Hong Kong 香港精算学会
m mH
xPd actuarial valuation 精算师估值
wEU=R>j. actuary 精算师
YQR[0Y&e= ad referendum agreement 暂定协议;有待覆核的协定
-6e^`c6{ ad valorem duty 从价税;按值征税
nIfp0U* ad valorem duty system 从价税制
Jpn= ^f[rm ad valorem fee 从价费
2r@9|}La ad valorem tariff 从价关税
+iNp8 additional allowance 额外免税额
(7"CYAe:; additional amount for unexpired risk 未过期风险的额外款额
>H,E3Z additional assessable profit 补加应评税利润
^h2!u'IQ additional assessment 补加评税
c1
j@*6B additional commitment 额外承担
G4\|bwh additional commitment vote 额外承担拨款
TRE D_6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P!XO8X 1F additional dependent parent allowance 供养父母额外免税额
Ggbz additional provision 额外拨款
R}D[ z7 additional stamp duty 附加印花税
nPjK=o`KR additional tax 补加税罚款;补加税款
@z`eqG,'] Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@=BApuer+ adjudged bankrupt 被裁定破产
cG1iO: adjudicated bankrupt 裁定破产人
^W~8)Rbf adjudication fee 裁定费;评定印花税额手续费;评估契据费
VU+=b+B~m adjudication of bankruptcy 裁定破产;宣告破产
w8`B}Dr23 adjudication of insolvency 裁定无力偿还债务
`4ti?^BNm adjusted actual 经调整的实数;调整后的实数
j-| !QlB adjusted current assets 经调整的流动资产;调整后的流动资产
5inCAPXz adjusted figure 经调整的数字;调整后的数额
nXERj; Q" adjusted liabilities 经调整的负债;调整后的负债
1'1>B adjusted loss 经调整的亏损;调整后的亏损
#@E:|^$1y adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
00yWk_w adjusted profit 经调整的利润;调整后的利润
;"8BbF. adjusted surplus 经调整的盈余额;调整后的盈余额
"1UpoF'w adjusted value 经调整的价值;调整后的价值
NIp]n[=.q adjustment 调整;修订;理算〔保险〕
(g1Op~EM adjustment centre 调剂中心
jPn.w,=)27 adjustment lag 调整过程的时间差距;调整时差
N7_(,Gu*R adjustment mechanism 调整机制
)&%Y{a# adjustment of loss 亏损调整
6lUC$B Y adjustment process 调整过程;调整程序
7/)0{B4U' adjustment range 调整幅度
=JxEM7r administered exchange rate 受管制汇率
B)dG:~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BQ B<+o' administration expenses 行政费用
Z tc\4 administration fee 手续费;行政费
(&X/n=UI administration in bankruptcy 破产管理
9I''$DVf administration order 遗产管理令
Qm_;o( administrator 管理人;遗产管理人
e2L>"/ administrator of the estate 遗产管理人
j' b0sve|? admission of debt 债项承认书
{e0(M*u admission of proof 接纳债权证明
z|zEsDh; advance 放贷款项;垫付款项;预支款项;预付款项
Q(4~r+ advance account 暂支帐目;预付款帐户
wn\R|'Rdz advance compensation 预付补偿金
v4Kf{9q# advance from shareholder 股东垫款
]2A2<Q_, advance pending reimbursement 预支以待日后付还
?6h~P:n. advanced economy 先进经济体系
}]^/`n advancement 预付;预付财产
;jBS:k? advances warrant 垫款令
pQ7<\8s* advancing 贷出
}nSu7)3$B adverse balance 逆差
uG-S$n"7K adverse exchange 逆汇
CY$
1;/ advertisement addressed to shareholders 在报章刊登的致股东通告
KDj/S-S advice for collection 托收通知书
86a,J3C[ advice of drawing 提款通知书;汇票通知书
hDc2T advice of payment 付款通知
7\gu; [n Advisory Committee [Securities and Futures Commission]
8/;@4^Ux 谘询委员会〔证券及期货事务监察委员会〕
hBhbcWD,ka Advisory Committee on Diversification 经济多元化谘询委员会
*w}r:04F affidavit 誓章;遗产申报誓章
$'yWg_( affidavit of no receipt 述明无收款的誓章
vI:_bkii affiliate 联号;联营公司;附属公司
!>/J]/4> affiliated company 附属公司;联号;联营公司
i(V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!/X>k{ affordability 负担能力
\S{ihS@J African Development Bank [AfDB] 非洲开发银行
{Z178sik after-acquired property 事后取得的财产
d<E2=WVB6 after-hours dealing 市后交易
a %?v/Ku after-tax profit 税后盈利;税后利润;税后溢利
q d:"LS agency agreement 代理协议
4JXJ0T ar agency expenses 代理机构的开支
z0F55<i agency fee 代理费
nswhYSX Agency Law 《代理法》
x6^FpNgQ agent 代理人;承销人
yw1Xxwc agent of company 公司代理人
,fo7.
h4{ agent's fee 代理人费;经纪费
PF+Or aggregate 总计;总数;总体数字
+]0hSpZ"p aggregate amount 总款额;总额
H}(WL+7 aggregate assets and liabilities 总体资产与负债
{\|XuCF# aggregate at constant price 按固定价格计算的总体数字
fuWAw^& aggregate demand 总需求
wB+F/]]|N aggregate gross position 总持仓量
nP|ah~
q aggregate limit 总限额
ngk:q5Tp aggregate of salaries tax 合计薪俸税
^ (J%)&_\3 aggregate performance 总体表现;总体业绩
735l&(3A\ aggregate supply 总体供应
@X=sfygk aggregate surplus 总盈余
E,ooD3$h aggregate total 整体总额
xn)F(P 0kv aggregate value 总值;合计价值
\x5>H:\Y aggregated basis 合计基准
fgHsg@33N aggregated net chargeable income 合计应课税入息实额
,'sDauFn aggregation 合并计算;合计;总和
~{N#JOY}Z aggregation of incomes of husband and wife 夫妇入息合并计算
tCGA3t aggregation of property 财产的总和
jwI1 I {x agio 差价;贴水
n7zM;@{7 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》
llCE}Vdh Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A{\DzUV9, 《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》
TGjxy1A Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B%o%%A8*g 《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》
B}aW y &D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@Y+kg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`wSoa#U"@ agreement for a settlement 授产协议
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