A:
V'I T1~ A share A股;甲类股份
7h`^N5H.q abatement of tax 减税;减扣免税额
r**f,PDZ ABN AMRO Bank N.V. 荷兰银行
*gDl~qNRoS above-the-line expenditure 线上项目支出;经常预算支出
G|*G9nQ above-the-line receipt 线上项目收入;经常预算收入
1O0X-C,wo$ ABSA Asia Limited 南非联合亚洲有限公司
[,b)YjO~Xd absolute change 绝对数值变更
-=mwy absolute expenditure 实际开支
,56;4)cv absolute guideline figure 绝对准则数字
0 sh~I absolute interest 绝对权益
"mA1H]r3 absolute order of discharge 绝对破产解除令
V&iS~V0. absolute profit margin 绝对利润幅度
?-,6<K1 absolute value 实值;绝对值
y42#n absolutely vested interest 绝对既得权益
NO4Z"3Pd_ absorbed cost 已吸收成本;已分摊成本
i?-Y absorption 吸收;分摊;合并
`*k@4.J{ absorption rate 吸收率;摊配率;分摊率
&a6,ln:P ACB Finance Limited 亚洲商业财务有限公司
9go))&`PJL acceptable form of reciprocity 合理的互惠条件
\=fh-c(J, acceptable rate 适当利率;适当汇率
+?AW>&68y acceptance agreement 承兑协议
8wmQ4){ acceptance for honour 参加承兑
)4m_Ap\ acceptor 承兑人;接受人;受票人
~},W8\C> acceptor for honour 参加承兑人
,Xtj;@~- accident insurance 意外保险
eGvOA\y: Accident Insurance Association of Hong Kong 香港意外保险公会
QC7k~I8 accident insurance scheme 意外保险计划
GHG,!C accident year basis 意外年度基准
~OCZz$qA accommodation 通融;贷款
`0@z"D5c accommodation bill 通融票据;空头票据
QN g\4% accommodation party 汇票代发人
%*K;np-q{ account balance 帐户余额;帐户结余
H1&RI4XC account book 帐簿
tvpN/p account collected in advance 预收款项
8,*3zVk- account current book 往来帐簿
"dtlME{Bx account of after-acquired property 事后取得的财产报告
`D2Mss$! account of defaulter 拖欠帐目
5g0_WpO account payable 应付帐款
vRr9%zx account payee only [A/C payee only] 只可转帐;存入收款人帐户
vD26;S.y[a account receivable 应收帐款
U=m=1FYaG account receivable report 应收帐款报表
Nfb`YU= account statement 结单;帐单;会计财务报表
{7X~!e|w account title 帐户名称;会计科目
R=$Ls6z accountant's report 会计师报告
"DpKrVuG Accountant's Report Rules 会计师报告规则
B*79qq accounting and auditing procedure 会计与审计程序;会计与核数程序
eY}V9*.v Accounting Arrangements 《会计安排》
-oh7d$~ accounting basis 会计基础
9rcI+q=E
accounting by Official Receiver 破产管理署署长呈交的帐目
A*i_|]Q Accounting Circular 《会计通告》
^yVl"/ accounting class 会计类别
N!c
gN accounting date 记帐日期;会计结算日期
%5Rq1 $D accounting for money 款项核算
9@y3IiZ"} Accounting Officer 会计主任
Gru ALx7 accounting period 会计报告期;会计期
u-.L^!k accounting policy 会计政策;会计方针
!^v\^Fc accounting practice 会计惯例
Zi{0-m6+ accounting principle 会计准则
%rcFT_ accounting record 会计记录
HJ@5B" accounting report 会计报告
])N%^Qe$U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
!G+u j( Accounting Society of China 中国会计学会
"&-C$J5
Id accounting statement 会计报表
M[s\E4l:t accounting system 会计制度;会计系统
Z %EQt accounting transaction 会计事项;帐务交易
o,
LK[Q accounting treatment 会计处理
K\^&+7&zVg accounting year 会计年度
a5V=!OoMk accretion 增值;添加
MGybGbd accrual 应计项目;应累算数目
*h:kmT accrual basis 应计制;权责发生制
d~`-AC+ accrual basis accounting 应计制会计;权责发生制会计
ikHOqJ-,m accrue 应累算;应计
8*Zvr&B,G accrued benefit 应累算利益
[`nY2[A$ accrued charges 应计费用
woau'7}XOu accrued cumulative preference share dividend 应累算的累积优先股股息
@T7PZB&xnl accrued expenses 应累算费用
eP= j.$ accrued interest payable 应付利息;应计未付利息
5-w: c> accrued interest receivable 应收利息;应计未收利息
$?f]ZyZr. accrued right 累算权益
Z,aGtJ.a'9 accruing profit 应累算的利润
b n-=fb( accumulated fiscal reserve 累积财政储备
`bqzg accumulated profit 累积利润;滚存溢利
O<X
)p`,` accumulated reserve 累积储备
B.K4!/cF accumulation of surplus income 累积收益盈余
4z0L ke acquired assets 既得资产
Q52bh'cuU acquisition 收购;购置;取得
J]\^QMX acquisition cost 购置成本
|yv]Y/= acquisition expenses 购置费用
B_&^ER5j acquisition of 100% interest 收购全部股权
-tyaE acquisition of control 取得控制权
ke6n/ h5` acquisition of fixed assets 购置固定资产
cL7C2wB` acquisition of shell “买壳”
@p]UvqtB@ acquisition price 收购价
jw4TLc7p act of God 天灾
}]GbUC!Zb acting partner 执事合伙人
2sun=3qb active market 买卖活跃的市场;交投畅旺的市场;旺市
Tf[dZ(+\ active partner 积极参与的合伙人
u){S$</ active trading 交投活跃
V16%Ne actual circulation 实际流通
f?-J#x) actual cost 实际成本
:rmauKR actual expenditure 实际开支;实际支出
,qu:< actual income 实际入息;实际收入;实际收益
vZk9gGjk actual market 现货市场
24X=5Aj actual price 现货价;实际价格
m1y `v" actual profit 实际利润
!Bj^i
cR actual quotation 实盘;实际价位;实际报价
mu>] 9ZW actual year basis 按实际年度计算
acae=c|X actuals 实货
BA*&N>a actuarial investigation 精算调查
Bac| ;+L~L actuarial principle 精算原则
pN+I]NgQ actuarial report 精算师报告
hgwn> p:S# Actuarial Society of Hong Kong 香港精算学会
nX 8B;*p6b actuarial valuation 精算师估值
!ew6
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I actuary 精算师
1tyNRoET ad referendum agreement 暂定协议;有待覆核的协定
XHNkQe ad valorem duty 从价税;按值征税
?FDJqJM ad valorem duty system 从价税制
k.Gl4
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i'iO H|s ad valorem tariff 从价关税
-;ER`Jqs, additional allowance 额外免税额
Y{j7Q4{ additional amount for unexpired risk 未过期风险的额外款额
"$P'Wv additional assessable profit 补加应评税利润
Hh\
4MNl additional assessment 补加评税
AoU_;B\b% additional commitment 额外承担
t)!V+Qcb additional commitment vote 额外承担拨款
1q`k}KMy additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
jJ<;2e~OW additional dependent parent allowance 供养父母额外免税额
R.O additional provision 额外拨款
R`
44'y| additional stamp duty 附加印花税
sX!3_'- additional tax 补加税罚款;补加税款
[]=_<]{ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
WV@X@]U adjudged bankrupt 被裁定破产
nfa_8 adjudicated bankrupt 裁定破产人
3l$E8?[Zwi adjudication fee 裁定费;评定印花税额手续费;评估契据费
$8Ig&k|~8 adjudication of bankruptcy 裁定破产;宣告破产
|+u+)C adjudication of insolvency 裁定无力偿还债务
n_1jHJo adjusted actual 经调整的实数;调整后的实数
dB@FI adjusted current assets 经调整的流动资产;调整后的流动资产
L7<+LA)s0 adjusted figure 经调整的数字;调整后的数额
r:73uRk adjusted liabilities 经调整的负债;调整后的负债
]~'9 adjusted loss 经调整的亏损;调整后的亏损
dDo6fP2 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
<8*A\& adjusted profit 经调整的利润;调整后的利润
}a'cm!" adjusted surplus 经调整的盈余额;调整后的盈余额
]I8]mUiUH adjusted value 经调整的价值;调整后的价值
~z &0qQ adjustment 调整;修订;理算〔保险〕
X:U=MWc> adjustment centre 调剂中心
CX]RtV! adjustment lag 调整过程的时间差距;调整时差
@K7ebYr? adjustment mechanism 调整机制
}iMXXXBOT adjustment of loss 亏损调整
MCM/=M'y adjustment process 调整过程;调整程序
We\KDU\n adjustment range 调整幅度
C0gfJ~M) administered exchange rate 受管制汇率
z}iSq$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~m!#FTc* administration expenses 行政费用
p?}f|mQS) administration fee 手续费;行政费
*B%y`cj| administration in bankruptcy 破产管理
&<`-:x1 2_ administration order 遗产管理令
l},dQ4R administrator 管理人;遗产管理人
1k$2LQ administrator of the estate 遗产管理人
axOi5 admission of debt 债项承认书
tB]`Hj admission of proof 接纳债权证明
Kq$:\B)<c advance 放贷款项;垫付款项;预支款项;预付款项
ZT r:xX{R6 advance account 暂支帐目;预付款帐户
K!9y+%01 advance compensation 预付补偿金
h|K\z{ A advance from shareholder 股东垫款
fn3*2 advance pending reimbursement 预支以待日后付还
G aha Z
F advanced economy 先进经济体系
eR7qE) h advancement 预付;预付财产
K1/
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(A advances warrant 垫款令
sf
fV.cC` advancing 贷出
>ze>Xr'm5= adverse balance 逆差
j[_t6Z adverse exchange 逆汇
4tbw*H5!5 advertisement addressed to shareholders 在报章刊登的致股东通告
iK ohuZr advice for collection 托收通知书
G!nl'5|y advice of drawing 提款通知书;汇票通知书
x6"/z advice of payment 付款通知
C\y[&egww Advisory Committee [Securities and Futures Commission]
lQ+Ru8I 谘询委员会〔证券及期货事务监察委员会〕
zB;'_[8M Advisory Committee on Diversification 经济多元化谘询委员会
,NjX&A@ affidavit 誓章;遗产申报誓章
, - QR affidavit of no receipt 述明无收款的誓章
cR,'o'V/ affiliate 联号;联营公司;附属公司
H~~7~1"x affiliated company 附属公司;联号;联营公司
P;^y|0Nm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NKRaQr affordability 负担能力
MomLda
V9Q African Development Bank [AfDB] 非洲开发银行
G%xb0%oi]% after-acquired property 事后取得的财产
s.f`.o after-hours dealing 市后交易
<sm#D"GpP after-tax profit 税后盈利;税后利润;税后溢利
H0: iYHu agency agreement 代理协议
]\[m=0K agency expenses 代理机构的开支
s;vWR^Ll agency fee 代理费
y2oB]^z&n Agency Law 《代理法》
t8L<x agent 代理人;承销人
> .a+: agent of company 公司代理人
3Cq6h;!# agent's fee 代理人费;经纪费
`6|i&w:b aggregate 总计;总数;总体数字
GwTT+ aggregate amount 总款额;总额
9yh9HE aggregate assets and liabilities 总体资产与负债
6\; 4
4,3 aggregate at constant price 按固定价格计算的总体数字
Q&oC]u(="& aggregate demand 总需求
*rS9eej aggregate gross position 总持仓量
AM>Yj aggregate limit 总限额
aQz|!8Is aggregate of salaries tax 合计薪俸税
TX<e_[$\ aggregate performance 总体表现;总体业绩
O<}ep)mr aggregate supply 总体供应
ZC3tbhV aggregate surplus 总盈余
%4bO_vb<9 aggregate total 整体总额
|
\ s2 aggregate value 总值;合计价值
F?*Dr aggregated basis 合计基准
p:DL:^zx aggregated net chargeable income 合计应课税入息实额
+AE&GU aggregation 合并计算;合计;总和
yw;ghP; aggregation of incomes of husband and wife 夫妇入息合并计算
.OVW4svX aggregation of property 财产的总和
\(.nPW]9 agio 差价;贴水
+ ")qi= 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》
k98< s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AyQS4A.s[ 《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》
<'PR;g^# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b@nri5noBm 《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》
C><<0VhU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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