A:
C0^r]^$Z A share A股;甲类股份
&-My[t abatement of tax 减税;减扣免税额
7pyaHe ABN AMRO Bank N.V. 荷兰银行
+sq_fd ;'D above-the-line expenditure 线上项目支出;经常预算支出
eT2Tg5Etc above-the-line receipt 线上项目收入;经常预算收入
f"4w@X2F ABSA Asia Limited 南非联合亚洲有限公司
n-GoG(s..b absolute change 绝对数值变更
IO2@^jup absolute expenditure 实际开支
n0 V^/j} absolute guideline figure 绝对准则数字
u{sb^cmy absolute interest 绝对权益
r0pwKRE~t absolute order of discharge 绝对破产解除令
h>Z`& absolute profit margin 绝对利润幅度
p%#'`*<a_ absolute value 实值;绝对值
Nn?$}g absolutely vested interest 绝对既得权益
d\c)cgh% absorbed cost 已吸收成本;已分摊成本
<1QXZfQ" absorption 吸收;分摊;合并
/z}b1m+ absorption rate 吸收率;摊配率;分摊率
*
]D{[hV ACB Finance Limited 亚洲商业财务有限公司
4l>d^L acceptable form of reciprocity 合理的互惠条件
niyxZ<Z acceptable rate 适当利率;适当汇率
}YM[aq?6 acceptance agreement 承兑协议
\W\*'C8q\ acceptance for honour 参加承兑
[e{W:7uFV acceptor 承兑人;接受人;受票人
6y^GMlsI acceptor for honour 参加承兑人
rz%^l1@- accident insurance 意外保险
>4+KEK Accident Insurance Association of Hong Kong 香港意外保险公会
Czy}~;_Ay accident insurance scheme 意外保险计划
Y%}N@ ,lT accident year basis 意外年度基准
5e?<x>e accommodation 通融;贷款
P%!=Rj^ 2m accommodation bill 通融票据;空头票据
'C>sYSL accommodation party 汇票代发人
V:+z 3)qF account balance 帐户余额;帐户结余
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0i? account book 帐簿
5IF$M2j account collected in advance 预收款项
g^\!> i account current book 往来帐簿
.t&G^i'n account of after-acquired property 事后取得的财产报告
eYu 0") account of defaulter 拖欠帐目
zW)Wt.svP account payable 应付帐款
Ua=r24fy account payee only [A/C payee only] 只可转帐;存入收款人帐户
sN#ju5 account receivable 应收帐款
qmvQd8|XR account receivable report 应收帐款报表
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{ <8- account statement 结单;帐单;会计财务报表
(<e<Q~( account title 帐户名称;会计科目
k;qWiYMV accountant's report 会计师报告
[Q/kNK Accountant's Report Rules 会计师报告规则
{.y_{yWo accounting and auditing procedure 会计与审计程序;会计与核数程序
{lgiH+: Accounting Arrangements 《会计安排》
Io&HzQW^a accounting basis 会计基础
TgHUH>k accounting by Official Receiver 破产管理署署长呈交的帐目
^r mQMjF
Accounting Circular 《会计通告》
j"VDqDDz accounting class 会计类别
1083p9Uh accounting date 记帐日期;会计结算日期
wTG(U3{3K accounting for money 款项核算
- leYR`P Accounting Officer 会计主任
h@y>QhYU0 accounting period 会计报告期;会计期
a(ml#-M accounting policy 会计政策;会计方针
%}XyzGq{ accounting practice 会计惯例
w8 `1'*HG accounting principle 会计准则
:3b02}b7 accounting record 会计记录
(vvD<S* accounting report 会计报告
rUAt`ykTmN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k1s5cg=n( Accounting Society of China 中国会计学会
qV/>d', accounting statement 会计报表
[9#zEURS accounting system 会计制度;会计系统
A5%$< accounting transaction 会计事项;帐务交易
vbZ!NO!H accounting treatment 会计处理
$J&c1 accounting year 会计年度
5}Xi`'g, accretion 增值;添加
]0j_yX accrual 应计项目;应累算数目
zgH*B*)bj accrual basis 应计制;权责发生制
j2.7b1s accrual basis accounting 应计制会计;权责发生制会计
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w_5E accrue 应累算;应计
TY'61xWi accrued benefit 应累算利益
$em'H,*b3 accrued charges 应计费用
KC9e{ accrued cumulative preference share dividend 应累算的累积优先股股息
8F@Sy,D accrued expenses 应累算费用
.aVt d
[ accrued interest payable 应付利息;应计未付利息
ItZYOt|Hn accrued interest receivable 应收利息;应计未收利息
jIVD i~Ld accrued right 累算权益
a(D=ZKbVU accruing profit 应累算的利润
?( z"Ub] accumulated fiscal reserve 累积财政储备
=9,^Tu| accumulated profit 累积利润;滚存溢利
P8ZmrtQm accumulated reserve 累积储备
bS954d/ accumulation of surplus income 累积收益盈余
V*@Y9G acquired assets 既得资产
AQT_s9"0 acquisition 收购;购置;取得
Pz\K3- acquisition cost 购置成本
CjP<'0gT acquisition expenses 购置费用
!\9^|Ef? acquisition of 100% interest 收购全部股权
zNdkwj p+ acquisition of control 取得控制权
j0V/\Ep)T< acquisition of fixed assets 购置固定资产
2CneRKQy acquisition of shell “买壳”
{*[(j^OE acquisition price 收购价
X{OWDy act of God 天灾
0y?;o*&U\ acting partner 执事合伙人
SgehOu active market 买卖活跃的市场;交投畅旺的市场;旺市
UxzF5V5 active partner 积极参与的合伙人
di0@E<@1: active trading 交投活跃
w`V6vYd@ actual circulation 实际流通
js@L%1r#L actual cost 实际成本
uLWu. Vx actual expenditure 实际开支;实际支出
a#;;0R $ actual income 实际入息;实际收入;实际收益
9OW8/H&! actual market 现货市场
^2+Vt=* actual price 现货价;实际价格
*kg->J actual profit 实际利润
v$Hz)J.01 actual quotation 实盘;实际价位;实际报价
{\P%J:s#9 actual year basis 按实际年度计算
6=;(~k&x9: actuals 实货
,w H~.LHi actuarial investigation 精算调查
]a4+] vLK actuarial principle 精算原则
VJ&<6 actuarial report 精算师报告
zqXF`MAB= Actuarial Society of Hong Kong 香港精算学会
UU MB"3e actuarial valuation 精算师估值
j-W$)c3X actuary 精算师
%xOxMK@ ad referendum agreement 暂定协议;有待覆核的协定
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<{P ad valorem duty 从价税;按值征税
t^FE]$, ad valorem duty system 从价税制
L-C^7[48= ad valorem fee 从价费
Ui`{U ad valorem tariff 从价关税
H@?} !@ additional allowance 额外免税额
QOSMV#Nw% additional amount for unexpired risk 未过期风险的额外款额
h-?yed*? additional assessable profit 补加应评税利润
-bzlp7q* additional assessment 补加评税
6&ut r!\7 additional commitment 额外承担
cK u[4D{ additional commitment vote 额外承担拨款
ng!cK<p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MyllL@kP additional dependent parent allowance 供养父母额外免税额
;M4[Liw~O additional provision 额外拨款
A#T"4'#?< additional stamp duty 附加印花税
nH6SA1$kW additional tax 补加税罚款;补加税款
:VZS7$5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
a(]&H
" adjudged bankrupt 被裁定破产
Zja3HGL adjudicated bankrupt 裁定破产人
tjb$MW$(' adjudication fee 裁定费;评定印花税额手续费;评估契据费
dR1IndZl adjudication of bankruptcy 裁定破产;宣告破产
Pg(Y}Tu adjudication of insolvency 裁定无力偿还债务
\2 N;VE adjusted actual 经调整的实数;调整后的实数
RBn/7 adjusted current assets 经调整的流动资产;调整后的流动资产
eTvjo(Lvx adjusted figure 经调整的数字;调整后的数额
(4/"uj5 adjusted liabilities 经调整的负债;调整后的负债
r+E!V'{C adjusted loss 经调整的亏损;调整后的亏损
XNJZ~Mowb adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
ZF[W<Q adjusted profit 经调整的利润;调整后的利润
!~~KM?g adjusted surplus 经调整的盈余额;调整后的盈余额
&kmaKc adjusted value 经调整的价值;调整后的价值
s0f+AS|} adjustment 调整;修订;理算〔保险〕
p7;K] AW adjustment centre 调剂中心
PKrG6%
W+ adjustment lag 调整过程的时间差距;调整时差
y1%OH#:duD adjustment mechanism 调整机制
BNCM{}e adjustment of loss 亏损调整
oOpEpQ}}q adjustment process 调整过程;调整程序
K?'m#}] adjustment range 调整幅度
Za|iU`e\ administered exchange rate 受管制汇率
18rV Acj Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V=8db%^ administration expenses 行政费用
7CH&n4v administration fee 手续费;行政费
%"Um8`]FVg administration in bankruptcy 破产管理
L{%L*z9J administration order 遗产管理令
Q^2dZXk~ administrator 管理人;遗产管理人
>:6iFPP administrator of the estate 遗产管理人
q&-mbWBj admission of debt 债项承认书
xn2 nh@; admission of proof 接纳债权证明
it\$Pih] advance 放贷款项;垫付款项;预支款项;预付款项
|JIlp"[ advance account 暂支帐目;预付款帐户
KMIe%2:b5 advance compensation 预付补偿金
SED52$zA advance from shareholder 股东垫款
{. 9BG& advance pending reimbursement 预支以待日后付还
zU&Iy_Ke. advanced economy 先进经济体系
gPk,nB advancement 预付;预付财产
6I"KomJ9 advances warrant 垫款令
TF:'6#p advancing 贷出
D=z~]a31! adverse balance 逆差
1*hE bO adverse exchange 逆汇
:VlA2Ih&q advertisement addressed to shareholders 在报章刊登的致股东通告
8)9-*Bzj advice for collection 托收通知书
Pq [_(Nt advice of drawing 提款通知书;汇票通知书
v3Vve:}+ advice of payment 付款通知
Ct)58f2 Advisory Committee [Securities and Futures Commission]
MQwxQ{ 谘询委员会〔证券及期货事务监察委员会〕
]Wkgpfd56 Advisory Committee on Diversification 经济多元化谘询委员会
M@{?#MkS% affidavit 誓章;遗产申报誓章
j_so s%- affidavit of no receipt 述明无收款的誓章
Wf3BmkZzz affiliate 联号;联营公司;附属公司
C;m"W5+ affiliated company 附属公司;联号;联营公司
d9S/_iCI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
68u?}8} affordability 负担能力
5/'Q0]4h African Development Bank [AfDB] 非洲开发银行
2(DhKHrF after-acquired property 事后取得的财产
,EEAxmf after-hours dealing 市后交易
.ifz9jM' after-tax profit 税后盈利;税后利润;税后溢利
eWAD;x?. agency agreement 代理协议
r=n{3o+ agency expenses 代理机构的开支
-8qCCV&1i agency fee 代理费
h<%$?h+} Agency Law 《代理法》
k^%=\c agent 代理人;承销人
2QaE&8vW agent of company 公司代理人
I9qZE=i agent's fee 代理人费;经纪费
o:QL%J{[ aggregate 总计;总数;总体数字
>IaGa!4 aggregate amount 总款额;总额
L&kCI`Tb aggregate assets and liabilities 总体资产与负债
gaz7u8$A= aggregate at constant price 按固定价格计算的总体数字
gEk;Tj aggregate demand 总需求
N0w?c 5> aggregate gross position 总持仓量
G7&TMg7i aggregate limit 总限额
)&O2l aggregate of salaries tax 合计薪俸税
BZW03e8| aggregate performance 总体表现;总体业绩
N[W#wYbH aggregate supply 总体供应
e&
`"}^X;I aggregate surplus 总盈余
%htI!b+"@ aggregate total 整体总额
v>`Fo[c aggregate value 总值;合计价值
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9 q(1 aggregated basis 合计基准
j<kW+Iio aggregated net chargeable income 合计应课税入息实额
$}su'EIo aggregation 合并计算;合计;总和
o.!o4&WH aggregation of incomes of husband and wife 夫妇入息合并计算
[+D]!&