A:
*"V) hI5 A share A股;甲类股份
S`h yRw abatement of tax 减税;减扣免税额
] $F% ABN AMRO Bank N.V. 荷兰银行
uOx"oR| above-the-line expenditure 线上项目支出;经常预算支出
V|2[>\Cv above-the-line receipt 线上项目收入;经常预算收入
3'55!DE ABSA Asia Limited 南非联合亚洲有限公司
h\6 t\_^\ absolute change 绝对数值变更
0<Rq absolute expenditure 实际开支
Q^'xVS_. absolute guideline figure 绝对准则数字
^ b{~]I absolute interest 绝对权益
m-9ChF:U absolute order of discharge 绝对破产解除令
Bl+PJ
0 absolute profit margin 绝对利润幅度
m*14n_m' absolute value 实值;绝对值
o#-^Lg& absolutely vested interest 绝对既得权益
-S%Uw absorbed cost 已吸收成本;已分摊成本
RV@mAw.T absorption 吸收;分摊;合并
NC"X{$o2 absorption rate 吸收率;摊配率;分摊率
G#. q%Up ACB Finance Limited 亚洲商业财务有限公司
(Wn^~-`=+ acceptable form of reciprocity 合理的互惠条件
Xz'o<S acceptable rate 适当利率;适当汇率
p-6T,') acceptance agreement 承兑协议
5[`f(; acceptance for honour 参加承兑
*n9=Q9 acceptor 承兑人;接受人;受票人
^= qL[S6/M acceptor for honour 参加承兑人
M?qvI accident insurance 意外保险
yh+.Yn=+ Accident Insurance Association of Hong Kong 香港意外保险公会
=]L ALw accident insurance scheme 意外保险计划
eB<R"Yvi accident year basis 意外年度基准
EuKkIr/( accommodation 通融;贷款
=BO>Bi&& accommodation bill 通融票据;空头票据
N1JM[<PP accommodation party 汇票代发人
4=l$wg~; account balance 帐户余额;帐户结余
76cT}l&.h8 account book 帐簿
Md*.q^: account collected in advance 预收款项
]&"01M~+K account current book 往来帐簿
fy>~GFk( account of after-acquired property 事后取得的财产报告
Yo}QW;,g account of defaulter 拖欠帐目
*$Z?Owl7 account payable 应付帐款
Aot9^@4]) account payee only [A/C payee only] 只可转帐;存入收款人帐户
nx5I account receivable 应收帐款
q]Af I( account receivable report 应收帐款报表
D1wONss account statement 结单;帐单;会计财务报表
{Ok]$0L account title 帐户名称;会计科目
-=2V4WU~ accountant's report 会计师报告
-T>i5'2) Accountant's Report Rules 会计师报告规则
V17!~ accounting and auditing procedure 会计与审计程序;会计与核数程序
Eu[/* t+l Accounting Arrangements 《会计安排》
T@ zV accounting basis 会计基础
a6 "-,Kg accounting by Official Receiver 破产管理署署长呈交的帐目
$v1_M1 Accounting Circular 《会计通告》
H
;)B5C accounting class 会计类别
zCmx 1Djz accounting date 记帐日期;会计结算日期
.i3_D?? accounting for money 款项核算
xC 4L`\ Accounting Officer 会计主任
|}o3EX accounting period 会计报告期;会计期
/PE L[Os accounting policy 会计政策;会计方针
Am"&ApK accounting practice 会计惯例
5wC,:c[H7 accounting principle 会计准则
}`+9ie7]/ accounting record 会计记录
-7VQ{nC accounting report 会计报告
2CV? cm Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,#j'~-5 Accounting Society of China 中国会计学会
^MvBW6#1 accounting statement 会计报表
se29IhS!e accounting system 会计制度;会计系统
#l!nBY ~ accounting transaction 会计事项;帐务交易
pzeCdHF accounting treatment 会计处理
JD]uDuE accounting year 会计年度
z2 mjm accretion 增值;添加
`r&]Ydu: accrual 应计项目;应累算数目
a[E}o<{ accrual basis 应计制;权责发生制
1/J6<FVq accrual basis accounting 应计制会计;权责发生制会计
j7J'd?l accrue 应累算;应计
nPUD6<bF accrued benefit 应累算利益
+77B656 accrued charges 应计费用
b[ ~-b accrued cumulative preference share dividend 应累算的累积优先股股息
/])P{"v$^ accrued expenses 应累算费用
U.N?cKv accrued interest payable 应付利息;应计未付利息
*rA]q' jM accrued interest receivable 应收利息;应计未收利息
&BN#"- J accrued right 累算权益
/Edq[5Ah accruing profit 应累算的利润
0@Z}.k30 accumulated fiscal reserve 累积财政储备
FzG>iC} accumulated profit 累积利润;滚存溢利
%RzCJxT accumulated reserve 累积储备
H4<Q}([w accumulation of surplus income 累积收益盈余
V+t's*9o3 acquired assets 既得资产
l\ VrD2j8 acquisition 收购;购置;取得
gzN51B =D acquisition cost 购置成本
r'MA$PiS' acquisition expenses 购置费用
_Sl3) acquisition of 100% interest 收购全部股权
WF<3
7"A@ acquisition of control 取得控制权
22 feYm| acquisition of fixed assets 购置固定资产
\q^:$iY~ acquisition of shell “买壳”
;?%_jB$P acquisition price 收购价
WJN)<+d act of God 天灾
#Sg"/Cc acting partner 执事合伙人
Yh;A)Np active market 买卖活跃的市场;交投畅旺的市场;旺市
KCnm_4 active partner 积极参与的合伙人
6i@* L\
Dl active trading 交投活跃
kq@~QI?9 actual circulation 实际流通
/dHIm`. Z actual cost 实际成本
`i<Z<
<c> actual expenditure 实际开支;实际支出
zpZfsn! actual income 实际入息;实际收入;实际收益
U_WO<uhC actual market 现货市场
IRTD(7"oyp actual price 现货价;实际价格
wZWAx actual profit 实际利润
pj7v{H + actual quotation 实盘;实际价位;实际报价
1:J+`mzpl actual year basis 按实际年度计算
IL`=r6\ actuals 实货
t8`wO+4@ actuarial investigation 精算调查
wOsg,p;\' actuarial principle 精算原则
I{=Yuc actuarial report 精算师报告
PlCj<b1D: Actuarial Society of Hong Kong 香港精算学会
gyuBmY actuarial valuation 精算师估值
K|I<kA~!H actuary 精算师
3cF8DNh ad referendum agreement 暂定协议;有待覆核的协定
/*MioaQB}p ad valorem duty 从价税;按值征税
5GGO: ad valorem duty system 从价税制
1x%B`d ad valorem fee 从价费
UqNUX?( ad valorem tariff 从价关税
8{_lB#<[E additional allowance 额外免税额
gU1Pb]] additional amount for unexpired risk 未过期风险的额外款额
L@Q+HN additional assessable profit 补加应评税利润
?$l|];m)- additional assessment 补加评税
tHK>w%|\R additional commitment 额外承担
KD?b|y@ additional commitment vote 额外承担拨款
bP> Kx-%q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tS-gaT`T additional dependent parent allowance 供养父母额外免税额
D}Sww5ZmP additional provision 额外拨款
/Q_Dd additional stamp duty 附加印花税
<. *bJ additional tax 补加税罚款;补加税款
u08QE, Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
h J0U-m adjudged bankrupt 被裁定破产
(e0(GOqf4 adjudicated bankrupt 裁定破产人
KC)}Mzt6_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
ZB`d&!W> adjudication of bankruptcy 裁定破产;宣告破产
6@eF|GoP adjudication of insolvency 裁定无力偿还债务
iu3L9UfL[ adjusted actual 经调整的实数;调整后的实数
{8h[Bd adjusted current assets 经调整的流动资产;调整后的流动资产
GP^.h kVs adjusted figure 经调整的数字;调整后的数额
I&31jn_o
/ adjusted liabilities 经调整的负债;调整后的负债
# 1dg% adjusted loss 经调整的亏损;调整后的亏损
;#:AM; 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
-&=dl_m adjusted profit 经调整的利润;调整后的利润
X0R EC% adjusted surplus 经调整的盈余额;调整后的盈余额
e5
}amrz adjusted value 经调整的价值;调整后的价值
{`,)<R>} adjustment 调整;修订;理算〔保险〕
3R0ioi 7 adjustment centre 调剂中心
$sS~hy* adjustment lag 调整过程的时间差距;调整时差
w 5?D]u adjustment mechanism 调整机制
W/AF adjustment of loss 亏损调整
eW;3ko E adjustment process 调整过程;调整程序
e['<.Yf+ adjustment range 调整幅度
}1W@ administered exchange rate 受管制汇率
8KYI Hw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8QoxU"
c& administration expenses 行政费用
x0WinLQ administration fee 手续费;行政费
i1!1'T8 administration in bankruptcy 破产管理
A+3SLB administration order 遗产管理令
=E<H_cUS administrator 管理人;遗产管理人
}pIn3B) administrator of the estate 遗产管理人
D
<R_eK admission of debt 债项承认书
G? XS-oSv admission of proof 接纳债权证明
_^NyLI% advance 放贷款项;垫付款项;预支款项;预付款项
lRb>W31" advance account 暂支帐目;预付款帐户
Z&U:KrFH advance compensation 预付补偿金
M&/%qF15 advance from shareholder 股东垫款
?{e}ouKYX1 advance pending reimbursement 预支以待日后付还
@`dlhz advanced economy 先进经济体系
*@H\J e` advancement 预付;预付财产
tRZ4\Bu advances warrant 垫款令
K/K-u advancing 贷出
m uy^>2p adverse balance 逆差
Q$v00z]f* adverse exchange 逆汇
-J8Hsqf@ advertisement addressed to shareholders 在报章刊登的致股东通告
ixSr*+ advice for collection 托收通知书
=*"8N-FU advice of drawing 提款通知书;汇票通知书
]Yw$A advice of payment 付款通知
%qiVbm0 Advisory Committee [Securities and Futures Commission]
+vaA
P= 谘询委员会〔证券及期货事务监察委员会〕
8'%m! Advisory Committee on Diversification 经济多元化谘询委员会
G!;PV^6x affidavit 誓章;遗产申报誓章
S_/S2(V" affidavit of no receipt 述明无收款的誓章
_DH^ K9,9 affiliate 联号;联营公司;附属公司
gWzslgO6 affiliated company 附属公司;联号;联营公司
RB4 +"QUh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h<TZJCt affordability 负担能力
QS5t~rb African Development Bank [AfDB] 非洲开发银行
(:HT|gKoE after-acquired property 事后取得的财产
+{RTz)e?* after-hours dealing 市后交易
23WrJM!2N after-tax profit 税后盈利;税后利润;税后溢利
v"W*@7<`S agency agreement 代理协议
gXJBb+P
agency expenses 代理机构的开支
e6Y>Bk agency fee 代理费
t>/x-{bH\ Agency Law 《代理法》
r
PK.Q)g agent 代理人;承销人
!*Eu(abD agent of company 公司代理人
xcU!bDV agent's fee 代理人费;经纪费
k$JOHru aggregate 总计;总数;总体数字
Uq$/Q7 aggregate amount 总款额;总额
q]I aRho aggregate assets and liabilities 总体资产与负债
Dzf\m>H[ aggregate at constant price 按固定价格计算的总体数字
>%om[]0E aggregate demand 总需求
b%%r`j,'JE aggregate gross position 总持仓量
!Yv_V]u= aggregate limit 总限额
UaF~[toX aggregate of salaries tax 合计薪俸税
}`g-eF>p aggregate performance 总体表现;总体业绩
mXOI"B9Sq aggregate supply 总体供应
]i$0s aggregate surplus 总盈余
!@F { FR aggregate total 整体总额
f|FS%]fCxk aggregate value 总值;合计价值
"`V@?+3 aggregated basis 合计基准
BB\GrD aggregated net chargeable income 合计应课税入息实额
]JYE#F aggregation 合并计算;合计;总和
Z17b=xJw aggregation of incomes of husband and wife 夫妇入息合并计算
BZ1wE1 t aggregation of property 财产的总和
Y~85Z0l agio 差价;贴水
nOvR, 6 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》
_ERtL5^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G<n75! 《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》
$3G^}A" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O5 73AA 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
3Iv^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K F_fz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n@RmH>" agreement for a settlement 授产协议
9hfg/3t(' agreement for assignment 转让协议
suwR`2 agreement for sale 售卖协议;买卖协议
"!V`_ S; agreement for sale and purchase 买卖协议
kpIn_Ea agreement for the payment of interest 支付利息协议
Z%]K,9K agreement for the repayment of money 还款协议
(.cA'f?h agreement of reinsurance 再保险协议
r|u[36NmA Agricultural Bank of China 中国农业银行
z R?R,k)m air passenger departure tax 飞机乘客离境税
_ZK^JS Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
N*}soMPV^. airport tax 机场税
N68$b#9Ry alcohol duty 酒精税
jJ$B^Y"4 alienation 让与;让渡;转让
!SW0iq[7j alimony 生活费;赡养费
<@KIDZYC All Ordinaries Index [AOI] 所有普通股指数
\ +%~7Bi]z all risks 全险;综合险
~p?ArZb All Sales Record for Stock Market 《股票市场成交报告》
XNWtX-[^@ Allied Capital Resources Limited 新联财务有限公司
E6TeZ%g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5 ix*wu`, allocation letter 拨款信件
!q\=e@j-i allocation of fund 分配款项;预留款项
.EL3}6"A allocation of profit 利润分配;溢利分配
.iRKuBM/ allocation warrant 拨款令
+ig%_QED[\ allotment 分配;配股
$qQYxx@ allotment notice 股份配售通知;配股通知
]O"f % allotment of shares 股份分配
r6Yd"~ n allowable 可获宽免;免税的
E(4c& allowable business loss 可扣除的营业亏损
P\7*ql` allowable expenses 可扣税的支出
FT-.gi0 allowance 免税额;津贴;备抵;准备金
`xLsD}32 allowance for debts 债项的免税额
GHcx@||C? allowance for depreciation by wear and tear 耗损折旧免税额
5lG\Z? allowance for funeral expenses 殡殓费的免税额
7sxX?u allowance for inflation 为通货膨胀而预留的款项;通胀准备金
'Z4}O_5_ allowance for repairs and outgoings 修葺及支出方面的免税额
]u|v7}I4 allowance to debtor 给债务人的津贴
:@[\(: alteration of capital 资本更改
E{u6<