A:
m`b:#z A share A股;甲类股份
y5Fgf3P@ju abatement of tax 减税;减扣免税额
&ha<pj~ ABN AMRO Bank N.V. 荷兰银行
W9bpKmc above-the-line expenditure 线上项目支出;经常预算支出
3wfJ!z-E8 above-the-line receipt 线上项目收入;经常预算收入
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Mt ABSA Asia Limited 南非联合亚洲有限公司
:K(+ KN( absolute change 绝对数值变更
faZc18M^1 absolute expenditure 实际开支
Ie8SPNY-H absolute guideline figure 绝对准则数字
52F3r:Rk absolute interest 绝对权益
%;J$ h^ absolute order of discharge 绝对破产解除令
@v.?z2h absolute profit margin 绝对利润幅度
dbF9%I@ absolute value 实值;绝对值
h(^[WSa absolutely vested interest 绝对既得权益
s8k4e6ak absorbed cost 已吸收成本;已分摊成本
$]?M[sL\N7 absorption 吸收;分摊;合并
SL<EZn0F9 absorption rate 吸收率;摊配率;分摊率
H{_6e6`e. ACB Finance Limited 亚洲商业财务有限公司
y@Td]6|f acceptable form of reciprocity 合理的互惠条件
Qr?(2t# acceptable rate 适当利率;适当汇率
Xj:\B] v] acceptance agreement 承兑协议
$us7fuKE acceptance for honour 参加承兑
18y'#<X! acceptor 承兑人;接受人;受票人
VY0-18 o acceptor for honour 参加承兑人
|8{\j*3 accident insurance 意外保险
j"&Oa&SH Accident Insurance Association of Hong Kong 香港意外保险公会
!T}R=;)eh accident insurance scheme 意外保险计划
9v7}[`^ accident year basis 意外年度基准
pz.fZV accommodation 通融;贷款
7}tXF accommodation bill 通融票据;空头票据
jLEO-<)-) accommodation party 汇票代发人
K{ FBrh account balance 帐户余额;帐户结余
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account book 帐簿
cOP%R_ak? account collected in advance 预收款项
%y)LBSxf account current book 往来帐簿
5g 2:o^ account of after-acquired property 事后取得的财产报告
xJFxrG'c account of defaulter 拖欠帐目
'tVe#oI account payable 应付帐款
4>]B8ZxH account payee only [A/C payee only] 只可转帐;存入收款人帐户
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n0 account receivable 应收帐款
;Udx|1o account receivable report 应收帐款报表
Gk|T1% account statement 结单;帐单;会计财务报表
IN"6=2: account title 帐户名称;会计科目
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4"=5 accountant's report 会计师报告
rP}0B/ Accountant's Report Rules 会计师报告规则
)U{IQE;T# accounting and auditing procedure 会计与审计程序;会计与核数程序
"}<baz Accounting Arrangements 《会计安排》
hTQ]xN) accounting basis 会计基础
_,*QJ accounting by Official Receiver 破产管理署署长呈交的帐目
u/5)Yx+5_ Accounting Circular 《会计通告》
nB%[\LtZ? accounting class 会计类别
z>spRl,dr accounting date 记帐日期;会计结算日期
U@)WTH6d accounting for money 款项核算
$XFFNE`% Accounting Officer 会计主任
j8ac8J,}c
accounting period 会计报告期;会计期
dewN\ accounting policy 会计政策;会计方针
.kDJuJ^ accounting practice 会计惯例
;.~D! accounting principle 会计准则
4& 9V accounting record 会计记录
F>5)Clq accounting report 会计报告
TZ PUVOtL_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#LG<o3An Accounting Society of China 中国会计学会
szy2"~hm accounting statement 会计报表
tU>4?`)E accounting system 会计制度;会计系统
J8DKia|h( accounting transaction 会计事项;帐务交易
N\zUQ
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='HLA-uT accounting year 会计年度
Ewo6Q){X accretion 增值;添加
M =GF@C;b accrual 应计项目;应累算数目
,f[Oy:fr accrual basis 应计制;权责发生制
p[D,.0SuC accrual basis accounting 应计制会计;权责发生制会计
Q7?[@2HN accrue 应累算;应计
kfy|3KA3m accrued benefit 应累算利益
E1|:t$>Ld accrued charges 应计费用
vNAQ/Q accrued cumulative preference share dividend 应累算的累积优先股股息
|TuFx=~5v accrued expenses 应累算费用
.WW|v accrued interest payable 应付利息;应计未付利息
iMp_1EXe accrued interest receivable 应收利息;应计未收利息
C0j`H( accrued right 累算权益
^L's45&_ accruing profit 应累算的利润
\-:4TuU accumulated fiscal reserve 累积财政储备
'zYx4&s accumulated profit 累积利润;滚存溢利
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D}bCMN< accumulation of surplus income 累积收益盈余
`w%Qs)2 acquired assets 既得资产
a8Z{-=) acquisition 收购;购置;取得
WD#7Q&T(; acquisition cost 购置成本
ks<+gL{K|i acquisition expenses 购置费用
'_o(I acquisition of 100% interest 收购全部股权
o>\epQt~/p acquisition of control 取得控制权
E)(Rhvij acquisition of fixed assets 购置固定资产
lmB+S acquisition of shell “买壳”
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acquisition price 收购价
=2, iNn act of God 天灾
-2y>X`1Y acting partner 执事合伙人
5<|X++y}8) active market 买卖活跃的市场;交投畅旺的市场;旺市
w'P!<JaZ active partner 积极参与的合伙人
h7>`:~ active trading 交投活跃
P64<O5l/ actual circulation 实际流通
(Bu-o((N@0 actual cost 实际成本
i8`0- actual expenditure 实际开支;实际支出
f.Ms3)) actual income 实际入息;实际收入;实际收益
')j@OO3 actual market 现货市场
)dI `yf actual price 现货价;实际价格
Y/G~P,9 actual profit 实际利润
MrpT5|t actual quotation 实盘;实际价位;实际报价
'E#Bz"T actual year basis 按实际年度计算
x5W.
3* actuals 实货
<z-+{-?z~ actuarial investigation 精算调查
E%\Ohs7 actuarial principle 精算原则
Np R&`] actuarial report 精算师报告
ykG^(.E Actuarial Society of Hong Kong 香港精算学会
hSSFmEpr actuarial valuation 精算师估值
-Sj|Y} actuary 精算师
hxsW9 ad referendum agreement 暂定协议;有待覆核的协定
<qCfw>%2F ad valorem duty 从价税;按值征税
|j7{zsH ad valorem duty system 从价税制
$jv/00:& ad valorem fee 从价费
0-zIohSJdQ ad valorem tariff 从价关税
xX{gm'3UYa additional allowance 额外免税额
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9yG/+\ additional amount for unexpired risk 未过期风险的额外款额
g2GHsVS additional assessable profit 补加应评税利润
9Zpd=m8dU additional assessment 补加评税
F]^ZdJ2 additional commitment 额外承担
A \~tr additional commitment vote 额外承担拨款
<5l!xzvw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R]Pv=fn additional dependent parent allowance 供养父母额外免税额
M`.v/UQn additional provision 额外拨款
{~eVZVv additional stamp duty 附加印花税
;bes#|^F additional tax 补加税罚款;补加税款
@ykM98K Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Y%)@)$sK adjudged bankrupt 被裁定破产
[V.#w|n adjudicated bankrupt 裁定破产人
x8E!Ko]( adjudication fee 裁定费;评定印花税额手续费;评估契据费
^Euqy,8} adjudication of bankruptcy 裁定破产;宣告破产
zX ?@[OT adjudication of insolvency 裁定无力偿还债务
:/FT>UCL adjusted actual 经调整的实数;调整后的实数
##qs{s^] adjusted current assets 经调整的流动资产;调整后的流动资产
p*"H&xA@ adjusted figure 经调整的数字;调整后的数额
E=8$*YUW(g adjusted liabilities 经调整的负债;调整后的负债
%P-z3 0FHp adjusted loss 经调整的亏损;调整后的亏损
d@_| adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
uY Y{M` adjusted profit 经调整的利润;调整后的利润
Kv-4VWh adjusted surplus 经调整的盈余额;调整后的盈余额
53X5&Bwh adjusted value 经调整的价值;调整后的价值
':_1z5 adjustment 调整;修订;理算〔保险〕
SpiI9)gp adjustment centre 调剂中心
3+2cD adjustment lag 调整过程的时间差距;调整时差
m8<l2O=m adjustment mechanism 调整机制
/l$>W<}@ adjustment of loss 亏损调整
K
na adjustment process 调整过程;调整程序
KcNh3CR adjustment range 调整幅度
tu0agSpU administered exchange rate 受管制汇率
$&[}+?? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k\wI^D administration expenses 行政费用
h[I~D`q)v administration fee 手续费;行政费
*S=zJyAO administration in bankruptcy 破产管理
O#S27. administration order 遗产管理令
#&ZwQw administrator 管理人;遗产管理人
2';f8JLY administrator of the estate 遗产管理人
0'4V*Y admission of debt 债项承认书
fI1,L" admission of proof 接纳债权证明
@`Foy advance 放贷款项;垫付款项;预支款项;预付款项
]-G10p}Ph- advance account 暂支帐目;预付款帐户
!L_\6;aP,x advance compensation 预付补偿金
7! "OF advance from shareholder 股东垫款
q\a'pp9d advance pending reimbursement 预支以待日后付还
6l-V%3- advanced economy 先进经济体系
*T{P^q.s~[ advancement 预付;预付财产
.YcI . advances warrant 垫款令
x*2' I advancing 贷出
T`.RP&2/d adverse balance 逆差
or{X{_X7 adverse exchange 逆汇
@80Z@Pj advertisement addressed to shareholders 在报章刊登的致股东通告
Pn|*(sTl advice for collection 托收通知书
beCTOmC advice of drawing 提款通知书;汇票通知书
}qOj^pkJ advice of payment 付款通知
^&6'FE Advisory Committee [Securities and Futures Commission]
}hd:avze 谘询委员会〔证券及期货事务监察委员会〕
c>nXnN Advisory Committee on Diversification 经济多元化谘询委员会
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rv&E2 affidavit 誓章;遗产申报誓章
]K(>r#'nH affidavit of no receipt 述明无收款的誓章
*Af:^>mh affiliate 联号;联营公司;附属公司
[exIK affiliated company 附属公司;联号;联营公司
TwZASn]o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z:(yX0U,[ affordability 负担能力
m}dO\; African Development Bank [AfDB] 非洲开发银行
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after-acquired property 事后取得的财产
V"{+cPBO) after-hours dealing 市后交易
uNSbAw3 after-tax profit 税后盈利;税后利润;税后溢利
dJ}E,rW} agency agreement 代理协议
5??\[C^"} agency expenses 代理机构的开支
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='AyL agency fee 代理费
"=97:H{! Agency Law 《代理法》
OPsg3pW!] agent 代理人;承销人
"]M]pR/j agent of company 公司代理人
PA(XdT{ agent's fee 代理人费;经纪费
ZW0gd7Wh aggregate 总计;总数;总体数字
B5Y
3GWhrx aggregate amount 总款额;总额
8V$ :th(' aggregate assets and liabilities 总体资产与负债
D-<9kBZs aggregate at constant price 按固定价格计算的总体数字
( d2|r)O aggregate demand 总需求
RiX~YLeM aggregate gross position 总持仓量
Ow\dk^\-G8 aggregate limit 总限额
ZH<:YOQ aggregate of salaries tax 合计薪俸税
)|?s!rw + aggregate performance 总体表现;总体业绩
|nFg"W aggregate supply 总体供应
8aHs I( aggregate surplus 总盈余
q`8M9-~ aggregate total 整体总额
8~>5k aggregate value 总值;合计价值
DL0i aggregated basis 合计基准
k[p7)ec aggregated net chargeable income 合计应课税入息实额
5 UQbd8 aggregation 合并计算;合计;总和
NY`$D}Bi aggregation of incomes of husband and wife 夫妇入息合并计算
VaIFE~>E& aggregation of property 财产的总和
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