A:
MD^,"!A A share A股;甲类股份
@T Ha [|(S abatement of tax 减税;减扣免税额
%:v<&^oDlm ABN AMRO Bank N.V. 荷兰银行
?>Ngsp>-P above-the-line expenditure 线上项目支出;经常预算支出
2?{'(iay above-the-line receipt 线上项目收入;经常预算收入
nTl2F1(sV7 ABSA Asia Limited 南非联合亚洲有限公司
6>]w1
H absolute change 绝对数值变更
;0U*N &
f absolute expenditure 实际开支
HbRvU}C1 absolute guideline figure 绝对准则数字
iB|htH'T absolute interest 绝对权益
nV`U{}x absolute order of discharge 绝对破产解除令
DL<;qhte absolute profit margin 绝对利润幅度
U&ytZ7iB absolute value 实值;绝对值
>=4(' absolutely vested interest 绝对既得权益
f92z/5%V absorbed cost 已吸收成本;已分摊成本
osl\j]U8 absorption 吸收;分摊;合并
2qot(Zs1i absorption rate 吸收率;摊配率;分摊率
,+5:}hR+ ACB Finance Limited 亚洲商业财务有限公司
d'"|Qg_' acceptable form of reciprocity 合理的互惠条件
wX5q=I acceptable rate 适当利率;适当汇率
$A`m8?bY acceptance agreement 承兑协议
dVUe!S` acceptance for honour 参加承兑
W4,'?o acceptor 承兑人;接受人;受票人
-p?&vQDo` acceptor for honour 参加承兑人
CBv0fQtL accident insurance 意外保险
PXyv);#Q` Accident Insurance Association of Hong Kong 香港意外保险公会
):[}NDmC accident insurance scheme 意外保险计划
p|(SR~;6 accident year basis 意外年度基准
HB{'MBs accommodation 通融;贷款
OD9z7*E@ accommodation bill 通融票据;空头票据
!,dp/5
V accommodation party 汇票代发人
mITNx^p4f account balance 帐户余额;帐户结余
d@p#{ - account book 帐簿
vz~Oi account collected in advance 预收款项
@mJ~?d95v account current book 往来帐簿
Mg2 e0}{ account of after-acquired property 事后取得的财产报告
Ta[\BWR2 account of defaulter 拖欠帐目
)3)7zulnXH account payable 应付帐款
L+*:VP6WD account payee only [A/C payee only] 只可转帐;存入收款人帐户
R+U$;r8l account receivable 应收帐款
hbg$u$1`, account receivable report 应收帐款报表
/wax5FS'I, account statement 结单;帐单;会计财务报表
KZTLIZxI- account title 帐户名称;会计科目
''(rC38 accountant's report 会计师报告
u>]3?ty` Accountant's Report Rules 会计师报告规则
jo^c>ur accounting and auditing procedure 会计与审计程序;会计与核数程序
|Iw glb!k Accounting Arrangements 《会计安排》
|lcp
(u*u accounting basis 会计基础
`/Rqt+C accounting by Official Receiver 破产管理署署长呈交的帐目
,/%'""`w Accounting Circular 《会计通告》
<=V{tl accounting class 会计类别
`KN>0R2k accounting date 记帐日期;会计结算日期
d]Y;rqjue accounting for money 款项核算
MI'"Xzp{s Accounting Officer 会计主任
Lg~C:BNF accounting period 会计报告期;会计期
C[}UQod0 accounting policy 会计政策;会计方针
j!w{ accounting practice 会计惯例
Gx8!AmeX accounting principle 会计准则
y|)VNnWM accounting record 会计记录
.$H"j> accounting report 会计报告
,<* I5: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n0!2-Q5U)h Accounting Society of China 中国会计学会
x+j@YWDpG" accounting statement 会计报表
*/l;e<E accounting system 会计制度;会计系统
aG83@ABx accounting transaction 会计事项;帐务交易
"a=Hr4C*r accounting treatment 会计处理
I/XSW # accounting year 会计年度
FuBt`H accretion 增值;添加
v7SYWO# accrual 应计项目;应累算数目
9(J,&)J accrual basis 应计制;权责发生制
n|{#5# accrual basis accounting 应计制会计;权责发生制会计
SDC'S]{ew accrue 应累算;应计
[{Jo(X accrued benefit 应累算利益
:-5[0Mx= accrued charges 应计费用
W;yc)JB accrued cumulative preference share dividend 应累算的累积优先股股息
I`_I^C3 accrued expenses 应累算费用
Y X^c}t}U accrued interest payable 应付利息;应计未付利息
[8a(4]4 accrued interest receivable 应收利息;应计未收利息
s~].iQJ{B accrued right 累算权益
W2#<]]- accruing profit 应累算的利润
[#C6K ' accumulated fiscal reserve 累积财政储备
vX\9#Hj accumulated profit 累积利润;滚存溢利
>x JzV accumulated reserve 累积储备
~f(5l. accumulation of surplus income 累积收益盈余
/wLGf]0 acquired assets 既得资产
W-l+%T! acquisition 收购;购置;取得
xa@$cxt acquisition cost 购置成本
X!qK[b@Z acquisition expenses 购置费用
o0]YDX@T acquisition of 100% interest 收购全部股权
nj'5iiV`] acquisition of control 取得控制权
5XUm} D$ acquisition of fixed assets 购置固定资产
Xg96I:r'p acquisition of shell “买壳”
:Y\ ~[Y acquisition price 收购价
**L&I5Hhm act of God 天灾
pX{wEc6} acting partner 执事合伙人
1,%`vlYv active market 买卖活跃的市场;交投畅旺的市场;旺市
F5qA!jZ1] active partner 积极参与的合伙人
\1jThJn active trading 交投活跃
yAryw{( actual circulation 实际流通
)gEE7Ex? actual cost 实际成本
?a3wBy actual expenditure 实际开支;实际支出
$j.;$~F actual income 实际入息;实际收入;实际收益
. s9E
+1 actual market 现货市场
A{
~D_q actual price 现货价;实际价格
-n&&d8G^s actual profit 实际利润
0#9H;j<Op actual quotation 实盘;实际价位;实际报价
wKLYyetM! actual year basis 按实际年度计算
e{@RBYX@+c actuals 实货
ea"X$<s>- actuarial investigation 精算调查
1hY| XZ%qd actuarial principle 精算原则
| J3'#7 actuarial report 精算师报告
ANFes*8j Actuarial Society of Hong Kong 香港精算学会
IQ@9S actuarial valuation 精算师估值
S>0%jCjW actuary 精算师
B{`adq?pW ad referendum agreement 暂定协议;有待覆核的协定
Q?i_Nl/| ad valorem duty 从价税;按值征税
/"8e, ad valorem duty system 从价税制
|@iM(MM[? ad valorem fee 从价费
OUi;f_*[r ad valorem tariff 从价关税
=|]h-[P' additional allowance 额外免税额
5[jcw` additional amount for unexpired risk 未过期风险的额外款额
B18BwY additional assessable profit 补加应评税利润
P|<V0
Vs. additional assessment 补加评税
"00j]e. additional commitment 额外承担
~j'D%:[+VH additional commitment vote 额外承担拨款
1`K-f
m) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q;$k?G=l additional dependent parent allowance 供养父母额外免税额
xrPZy*Y, additional provision 额外拨款
YWK0.F,8a additional stamp duty 附加印花税
P+o"]/7U additional tax 补加税罚款;补加税款
G0UaE1n Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
/AD&z?My+E adjudged bankrupt 被裁定破产
j~k,d.17M adjudicated bankrupt 裁定破产人
/e0B$UymFu adjudication fee 裁定费;评定印花税额手续费;评估契据费
\R<MQ#
x adjudication of bankruptcy 裁定破产;宣告破产
#{}?=/nJ~- adjudication of insolvency 裁定无力偿还债务
(<eLj Q adjusted actual 经调整的实数;调整后的实数
>+a\BK"k adjusted current assets 经调整的流动资产;调整后的流动资产
;_I>`h"r adjusted figure 经调整的数字;调整后的数额
]&%KU)i? adjusted liabilities 经调整的负债;调整后的负债
(N9-YP?qm adjusted loss 经调整的亏损;调整后的亏损
JB~^J5#[Oh adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
o'#& =h$_ adjusted profit 经调整的利润;调整后的利润
KSPa2>lz? adjusted surplus 经调整的盈余额;调整后的盈余额
gB'ajX=OA/ adjusted value 经调整的价值;调整后的价值
y''~j<' adjustment 调整;修订;理算〔保险〕
;
BN81; adjustment centre 调剂中心
|Gf<Ql_.4 adjustment lag 调整过程的时间差距;调整时差
d/7R}n^ adjustment mechanism 调整机制
T/3LJGnY adjustment of loss 亏损调整
vTK%4=|1}! adjustment process 调整过程;调整程序
lg aSIXDK adjustment range 调整幅度
#"N60T@ administered exchange rate 受管制汇率
$pES>>P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[=>=5'- administration expenses 行政费用
_ p\L,No administration fee 手续费;行政费
YGo?%.X administration in bankruptcy 破产管理
4u:SE administration order 遗产管理令
}gkLO
TJ/, administrator 管理人;遗产管理人
;d6Dm)/( administrator of the estate 遗产管理人
8gP1]xD admission of debt 债项承认书
r%.k,FzGZY admission of proof 接纳债权证明
0V1GX~2 advance 放贷款项;垫付款项;预支款项;预付款项
TmG);B} advance account 暂支帐目;预付款帐户
?XHQdN3e advance compensation 预付补偿金
e]RzvWq advance from shareholder 股东垫款
a<<4gXx advance pending reimbursement 预支以待日后付还
]@#9B>v= advanced economy 先进经济体系
|fgUW. advancement 预付;预付财产
`j>5W<5q\ advances warrant 垫款令
^cYB.oeu advancing 贷出
#hxYB adverse balance 逆差
5skN'*oG adverse exchange 逆汇
9-;-jnDy advertisement addressed to shareholders 在报章刊登的致股东通告
4aS}b3=n advice for collection 托收通知书
dEJqgp}\p advice of drawing 提款通知书;汇票通知书
A9.TRKb=8 advice of payment 付款通知
^O_Z5NbC3 Advisory Committee [Securities and Futures Commission]
spV7\Gs.@ 谘询委员会〔证券及期货事务监察委员会〕
M@cFcykK Advisory Committee on Diversification 经济多元化谘询委员会
|T|m5V'l affidavit 誓章;遗产申报誓章
mXRkR.zu+ affidavit of no receipt 述明无收款的誓章
4-yK!LR affiliate 联号;联营公司;附属公司
CVfV affiliated company 附属公司;联号;联营公司
x(Bt[=,K3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ZM.'W}J{* affordability 负担能力
PQ4mNjXN African Development Bank [AfDB] 非洲开发银行
f;{Q ~ after-acquired property 事后取得的财产
3+ 6Ed;P after-hours dealing 市后交易
1p}Wj*mc after-tax profit 税后盈利;税后利润;税后溢利
l{[@Ahb}? agency agreement 代理协议
'0HOL)cIz agency expenses 代理机构的开支
O-(V`BZe agency fee 代理费
.?45:Ey~g Agency Law 《代理法》
QOB^U-cW agent 代理人;承销人
I\Op/`_=E agent of company 公司代理人
Gm|-[iUTG] agent's fee 代理人费;经纪费
]=~dyi aggregate 总计;总数;总体数字
OS z71;j aggregate amount 总款额;总额
8gS7$ EH' aggregate assets and liabilities 总体资产与负债
>of34C"DI aggregate at constant price 按固定价格计算的总体数字
zgwez$ aggregate demand 总需求
T?7u
[D[[ aggregate gross position 总持仓量
*BsK6iVb aggregate limit 总限额
Hm2Y%
4i% aggregate of salaries tax 合计薪俸税
1[!:|= aggregate performance 总体表现;总体业绩
g6,D Bkv2 aggregate supply 总体供应
<O1R*CaP aggregate surplus 总盈余
sy"}25s aggregate total 整体总额
3k1e aggregate value 总值;合计价值
17s~mqy aggregated basis 合计基准
'`2KLO>! aggregated net chargeable income 合计应课税入息实额
Y}ogwg& aggregation 合并计算;合计;总和
jri"# H aggregation of incomes of husband and wife 夫妇入息合并计算
!eF(WbU0 aggregation of property 财产的总和
7X>IS#W] agio 差价;贴水
q_b!+Y 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》
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