A:
({e7U17[# A share A股;甲类股份
(@q3^)I4 abatement of tax 减税;减扣免税额
C_G1P)k ABN AMRO Bank N.V. 荷兰银行
IY)5.E
_ above-the-line expenditure 线上项目支出;经常预算支出
SKR;wu above-the-line receipt 线上项目收入;经常预算收入
G#0,CLGN^ ABSA Asia Limited 南非联合亚洲有限公司
#ZlM?Q absolute change 绝对数值变更
;&
~929 absolute expenditure 实际开支
X2^_~<I{, absolute guideline figure 绝对准则数字
6e#wR/ absolute interest 绝对权益
Cw#V`70a absolute order of discharge 绝对破产解除令
G3dhM#! absolute profit margin 绝对利润幅度
mgVML&^ absolute value 实值;绝对值
f=m/
-mAA absolutely vested interest 绝对既得权益
o?wt$j- absorbed cost 已吸收成本;已分摊成本
l3p3tT3+ absorption 吸收;分摊;合并
&SmXI5>Bo0 absorption rate 吸收率;摊配率;分摊率
U:n*<l-k} ACB Finance Limited 亚洲商业财务有限公司
EkZjO Ci acceptable form of reciprocity 合理的互惠条件
wAh# acceptable rate 适当利率;适当汇率
zQc"bcif5( acceptance agreement 承兑协议
k 4B_W acceptance for honour 参加承兑
x:
~d@ acceptor 承兑人;接受人;受票人
a5?A!k\2 acceptor for honour 参加承兑人
L/x(RCD accident insurance 意外保险
Cs4hgb| Accident Insurance Association of Hong Kong 香港意外保险公会
h0Jl_f#Y accident insurance scheme 意外保险计划
lw[<STpD; accident year basis 意外年度基准
([KN*OF accommodation 通融;贷款
XG&K32_fs accommodation bill 通融票据;空头票据
fY_%33_I$ accommodation party 汇票代发人
TwFb%YM account balance 帐户余额;帐户结余
Z`s!dV]e9 account book 帐簿
c~+l-GIWm account collected in advance 预收款项
"w&/m}E,[ account current book 往来帐簿
B< hEx@
account of after-acquired property 事后取得的财产报告
gxmc| account of defaulter 拖欠帐目
oZ:{@= account payable 应付帐款
?Y3@" rdR account payee only [A/C payee only] 只可转帐;存入收款人帐户
m}5q]N";x account receivable 应收帐款
i&&qbZt account receivable report 应收帐款报表
5UOk)rOf account statement 结单;帐单;会计财务报表
"8HE^Po/pn account title 帐户名称;会计科目
Uh}X<d/V accountant's report 会计师报告
Spgg+;9 Accountant's Report Rules 会计师报告规则
tjxvN 4l accounting and auditing procedure 会计与审计程序;会计与核数程序
M|r8KW~S) Accounting Arrangements 《会计安排》
i03gX<=* accounting basis 会计基础
t`u!]DHv accounting by Official Receiver 破产管理署署长呈交的帐目
7'OPjtM Accounting Circular 《会计通告》
H$tb;: accounting class 会计类别
Q2c*.Y accounting date 记帐日期;会计结算日期
N9]xJgTze accounting for money 款项核算
Ttv'k*$cP Accounting Officer 会计主任
O]qPmEj accounting period 会计报告期;会计期
v!trsjb accounting policy 会计政策;会计方针
`?uPn~,e8 accounting practice 会计惯例
+< KNY accounting principle 会计准则
uD(t`W" accounting record 会计记录
VAKy^nR5j accounting report 会计报告
xl2g0? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1;Xgc@ Accounting Society of China 中国会计学会
m r4b accounting statement 会计报表
+(mL~td01 accounting system 会计制度;会计系统
dJl^ADX[@ accounting transaction 会计事项;帐务交易
({M?Q>s accounting treatment 会计处理
[H,u)8) accounting year 会计年度
!8$RBD % accretion 增值;添加
}q'WC4. accrual 应计项目;应累算数目
GuO`jz F accrual basis 应计制;权责发生制
wiE]z accrual basis accounting 应计制会计;权责发生制会计
yd>}wHt accrue 应累算;应计
><Uk*mwL accrued benefit 应累算利益
T"!EK& accrued charges 应计费用
/s[DI;M$o accrued cumulative preference share dividend 应累算的累积优先股股息
'ere!:GJD accrued expenses 应累算费用
)N7n,_#T> accrued interest payable 应付利息;应计未付利息
l~1AT% accrued interest receivable 应收利息;应计未收利息
>IY,be6>P accrued right 累算权益
yr{B5z, accruing profit 应累算的利润
2OalAY6RS accumulated fiscal reserve 累积财政储备
J#7y<
s accumulated profit 累积利润;滚存溢利
>Z\BfH accumulated reserve 累积储备
te'*<HM accumulation of surplus income 累积收益盈余
l h/&__ acquired assets 既得资产
M<[?g5=# acquisition 收购;购置;取得
{oWsh)[x2 acquisition cost 购置成本
c_1/W{ acquisition expenses 购置费用
mP-2s;q acquisition of 100% interest 收购全部股权
XnXb&@Y acquisition of control 取得控制权
uA\J0"0;} acquisition of fixed assets 购置固定资产
\L[i9m| e acquisition of shell “买壳”
5f{|"LG& acquisition price 收购价
8Rxc&`_X act of God 天灾
#J$qa Ul acting partner 执事合伙人
M !{'ED active market 买卖活跃的市场;交投畅旺的市场;旺市
9#rt:&xo0 active partner 积极参与的合伙人
Z@J.1SaB active trading 交投活跃
5 =Z!hQ} actual circulation 实际流通
Uix{" actual cost 实际成本
qI2'u % actual expenditure 实际开支;实际支出
#D)x}#V\ actual income 实际入息;实际收入;实际收益
}.{}A(^YR actual market 现货市场
iV
hJH4 actual price 现货价;实际价格
.Z%G@X* actual profit 实际利润
o6|-=FcvC actual quotation 实盘;实际价位;实际报价
0H:dv:#WAI actual year basis 按实际年度计算
HXks_ix ) actuals 实货
R]QpMj%o actuarial investigation 精算调查
C5n?0I9 actuarial principle 精算原则
',mW`ZN actuarial report 精算师报告
S()Za@ [a$ Actuarial Society of Hong Kong 香港精算学会
)|]Z>>%t actuarial valuation 精算师估值
)+Y&4Qu actuary 精算师
(ZPXdr ad referendum agreement 暂定协议;有待覆核的协定
7ZFJexN] ad valorem duty 从价税;按值征税
Z$;"8XUM ad valorem duty system 从价税制
F~_;o+e;X ad valorem fee 从价费
^?"^Pmw
ad valorem tariff 从价关税
zk=\lp2 additional allowance 额外免税额
e|'N(D}h* additional amount for unexpired risk 未过期风险的额外款额
!T'X
'Q additional assessable profit 补加应评税利润
nq;#_Rkr additional assessment 补加评税
7Dt"]o"+ additional commitment 额外承担
wUp)JI additional commitment vote 额外承担拨款
vWY(% Q, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
r4eUZ .8R additional dependent parent allowance 供养父母额外免税额
RP`
`mI additional provision 额外拨款
RJc%,
]: additional stamp duty 附加印花税
#Lka+l;L7 additional tax 补加税罚款;补加税款
i'tp1CI Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
o&-L0]i| adjudged bankrupt 被裁定破产
T-8J adjudicated bankrupt 裁定破产人
77Q}=80GU; adjudication fee 裁定费;评定印花税额手续费;评估契据费
xm H-!Da adjudication of bankruptcy 裁定破产;宣告破产
)U(u>SV(\ adjudication of insolvency 裁定无力偿还债务
^7u#30,}3~ adjusted actual 经调整的实数;调整后的实数
(5`T+pAsV adjusted current assets 经调整的流动资产;调整后的流动资产
UK3a{O[5 adjusted figure 经调整的数字;调整后的数额
`WlE|
G[ adjusted liabilities 经调整的负债;调整后的负债
/f3m)pT adjusted loss 经调整的亏损;调整后的亏损
Alz~-hqQ adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
@ {}rG8 adjusted profit 经调整的利润;调整后的利润
q)iTn)Z! adjusted surplus 经调整的盈余额;调整后的盈余额
X?dfcS*!n adjusted value 经调整的价值;调整后的价值
|}S1o0v{(a adjustment 调整;修订;理算〔保险〕
R^8B3-aA`
adjustment centre 调剂中心
^
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adjustment lag 调整过程的时间差距;调整时差
DQgH_! adjustment mechanism 调整机制
CLK^ gZ adjustment of loss 亏损调整
p4mY0Y]mP adjustment process 调整过程;调整程序
e4.&aIC[ adjustment range 调整幅度
6
=gp:I administered exchange rate 受管制汇率
Hg(5S,O2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=nhzMU9c\y administration expenses 行政费用
*Bw #c
j administration fee 手续费;行政费
|:2c$zq administration in bankruptcy 破产管理
{ZqQ!!b administration order 遗产管理令
K$-;;pUl administrator 管理人;遗产管理人
;KcFy@ 6q5 administrator of the estate 遗产管理人
?`P2'i<b admission of debt 债项承认书
K{L.ZH>7 admission of proof 接纳债权证明
Z?1OdoT- advance 放贷款项;垫付款项;预支款项;预付款项
6?SFNDQ"C advance account 暂支帐目;预付款帐户
g6euXI advance compensation 预付补偿金
PqEAqP advance from shareholder 股东垫款
'ZnIRE,N advance pending reimbursement 预支以待日后付还
mJMq{6; advanced economy 先进经济体系
0IzZKRw advancement 预付;预付财产
frH)_ YJ% advances warrant 垫款令
gq 4 . d advancing 贷出
DuNcX$%% adverse balance 逆差
\4s;!R! adverse exchange 逆汇
H;I~N*ltJ( advertisement addressed to shareholders 在报章刊登的致股东通告
S< x:t( advice for collection 托收通知书
8:{q8xZ=k advice of drawing 提款通知书;汇票通知书
l)8sw= advice of payment 付款通知
zM59UQU; Advisory Committee [Securities and Futures Commission]
)N)ljA3] 谘询委员会〔证券及期货事务监察委员会〕
rYGRz#:~+ Advisory Committee on Diversification 经济多元化谘询委员会
hKksVi affidavit 誓章;遗产申报誓章
Q]\j>> affidavit of no receipt 述明无收款的誓章
IJPgFZ7 affiliate 联号;联营公司;附属公司
se,Z#H affiliated company 附属公司;联号;联营公司
.,mPdVof affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(hf zM+2 affordability 负担能力
AMTslo African Development Bank [AfDB] 非洲开发银行
Y6VQ:glDT- after-acquired property 事后取得的财产
J
Jy{@[m after-hours dealing 市后交易
p\S8oHWe after-tax profit 税后盈利;税后利润;税后溢利
r~oSP^e' agency agreement 代理协议
ct0v$ct>f agency expenses 代理机构的开支
7a<_BJXx agency fee 代理费
xNgt[fLpS Agency Law 《代理法》
n`<U"$* agent 代理人;承销人
(,LL[&;: agent of company 公司代理人
M 9"-WIG@h agent's fee 代理人费;经纪费
2Xgx*'t\ aggregate 总计;总数;总体数字
NG9vml aggregate amount 总款额;总额
d@g2k> > aggregate assets and liabilities 总体资产与负债
0w3b~RJ aggregate at constant price 按固定价格计算的总体数字
0&$xX!] aggregate demand 总需求
Gvn : c/m; aggregate gross position 总持仓量
=|0/Ynfe aggregate limit 总限额
l0`'5> aggregate of salaries tax 合计薪俸税
}ywi"k4> aggregate performance 总体表现;总体业绩
./.=Rw aggregate supply 总体供应
:[?!\m%0 aggregate surplus 总盈余
%fpsc_ aggregate total 整体总额
=pp:j`B9( aggregate value 总值;合计价值
Z#7U
"G-A aggregated basis 合计基准
kCp)!hVQ aggregated net chargeable income 合计应课税入息实额
F5IZ"Itu( aggregation 合并计算;合计;总和
W)-hU~^OM aggregation of incomes of husband and wife 夫妇入息合并计算
kfCKhx aggregation of property 财产的总和
EUZq$@uWL agio 差价;贴水
bp%S62Dj 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》
J @B4
R&V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k4R4YI"jV 《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》
1Z:R,\+L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q6&67u0 《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》
0yTQ{'Cc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QUp?i
《香港政府和大韩民国政府关于相互促进和保护投资协定》
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