A:
(M*FIX A share A股;甲类股份
ek#O3Oz abatement of tax 减税;减扣免税额
`s\?w5[ ABN AMRO Bank N.V. 荷兰银行
g!rQ4#4 above-the-line expenditure 线上项目支出;经常预算支出
.Fdgb4>BXX above-the-line receipt 线上项目收入;经常预算收入
N[s}qmPha ABSA Asia Limited 南非联合亚洲有限公司
0q&<bV:D absolute change 绝对数值变更
F(tx)V
~T3 absolute expenditure 实际开支
-r-k_6QP absolute guideline figure 绝对准则数字
^J$2?!~ absolute interest 绝对权益
W[Ls|<Q absolute order of discharge 绝对破产解除令
{phNds% absolute profit margin 绝对利润幅度
28 ?\ absolute value 实值;绝对值
8C*c{(4 absolutely vested interest 绝对既得权益
<YdE1{fm absorbed cost 已吸收成本;已分摊成本
z^'gx@YD*v absorption 吸收;分摊;合并
S:h{2{ absorption rate 吸收率;摊配率;分摊率
xai*CY@cQ ACB Finance Limited 亚洲商业财务有限公司
.Y&)4+ckL acceptable form of reciprocity 合理的互惠条件
:Zlwp6 acceptable rate 适当利率;适当汇率
;M)QwF1 acceptance agreement 承兑协议
z6*X%6,8 acceptance for honour 参加承兑
N@t|7~ acceptor 承兑人;接受人;受票人
FoN|i"*l acceptor for honour 参加承兑人
Tj:B!>> accident insurance 意外保险
R}O_[ Accident Insurance Association of Hong Kong 香港意外保险公会
$<}$DH_Y accident insurance scheme 意外保险计划
tfj:@Z5&$C accident year basis 意外年度基准
Qk:Y2mL accommodation 通融;贷款
8fl`r~bqZ accommodation bill 通融票据;空头票据
wne,e's} accommodation party 汇票代发人
LDPUD' account balance 帐户余额;帐户结余
"N`[r iq{ account book 帐簿
kqFP)!37 account collected in advance 预收款项
'<"s \, account current book 往来帐簿
G3Z)Z)N account of after-acquired property 事后取得的财产报告
`@`CG[-9 account of defaulter 拖欠帐目
3kybLOG account payable 应付帐款
)h7<?@wv& account payee only [A/C payee only] 只可转帐;存入收款人帐户
e )d`pQ6 account receivable 应收帐款
<J)]mh dm account receivable report 应收帐款报表
'@_d(N1jTw account statement 结单;帐单;会计财务报表
|olA9mp|] account title 帐户名称;会计科目
nAv#?1cjz accountant's report 会计师报告
aDU<wxnSvO Accountant's Report Rules 会计师报告规则
|?,A]|j accounting and auditing procedure 会计与审计程序;会计与核数程序
1q7|OWFT Accounting Arrangements 《会计安排》
'uBu6G accounting basis 会计基础
N sXHO accounting by Official Receiver 破产管理署署长呈交的帐目
$g>IyT[ Accounting Circular 《会计通告》
aAD^^l# accounting class 会计类别
]n6#VTz* accounting date 记帐日期;会计结算日期
]s<[D$ <, accounting for money 款项核算
OCe!.` Accounting Officer 会计主任
fU/>z]K accounting period 会计报告期;会计期
)Y"+,$$>Y` accounting policy 会计政策;会计方针
EV]1ml k$ accounting practice 会计惯例
hgPa6Kd accounting principle 会计准则
fD[*_^;h)
accounting record 会计记录
5IE#\FITO| accounting report 会计报告
ZrpU <
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IxY|>5z Accounting Society of China 中国会计学会
b,7k)ND1F accounting statement 会计报表
!2%HhiB' accounting system 会计制度;会计系统
Mk"^?%PxT accounting transaction 会计事项;帐务交易
H?yK~bGQ accounting treatment 会计处理
l9{hq/V accounting year 会计年度
"\w 7q accretion 增值;添加
g6j?,c|y accrual 应计项目;应累算数目
9jM}~XvV accrual basis 应计制;权责发生制
H\ F:95 accrual basis accounting 应计制会计;权责发生制会计
Lt64JH^lz accrue 应累算;应计
<:+ x+4ru accrued benefit 应累算利益
5?{r accrued charges 应计费用
+^60T$ accrued cumulative preference share dividend 应累算的累积优先股股息
TM%|'^) accrued expenses 应累算费用
OP[@k accrued interest payable 应付利息;应计未付利息
f6hnTbJ accrued interest receivable 应收利息;应计未收利息
T(id^ w accrued right 累算权益
E(>=rD /+ accruing profit 应累算的利润
P3x8UR=fS accumulated fiscal reserve 累积财政储备
gb[5&>(# accumulated profit 累积利润;滚存溢利
"L IF.) accumulated reserve 累积储备
9ijfRqI=x accumulation of surplus income 累积收益盈余
3lrT3a3vV acquired assets 既得资产
11Q1AN acquisition 收购;购置;取得
0CnOL!3.I acquisition cost 购置成本
@0Ic3C[rH6 acquisition expenses 购置费用
"g5^_UP acquisition of 100% interest 收购全部股权
<? q?Mn acquisition of control 取得控制权
YvaK0p0Z acquisition of fixed assets 购置固定资产
"H'B*vc- acquisition of shell “买壳”
J!dm-L acquisition price 收购价
D+l AhEN act of God 天灾
.s?L^Z^ acting partner 执事合伙人
#NEE7'&S active market 买卖活跃的市场;交投畅旺的市场;旺市
L>jY.d2w=K active partner 积极参与的合伙人
]C!gQq2'a active trading 交投活跃
- YEZ]:" actual circulation 实际流通
ha]VWt%} actual cost 实际成本
]E5o1eeg actual expenditure 实际开支;实际支出
xQ f* actual income 实际入息;实际收入;实际收益
BtkOnbz8X actual market 现货市场
Ri<u/ ]oR" actual price 现货价;实际价格
)1?y 8_B actual profit 实际利润
X-bcQ@Oj actual quotation 实盘;实际价位;实际报价
r8`ffH actual year basis 按实际年度计算
|mZxfI actuals 实货
0"jY.*_EW actuarial investigation 精算调查
xG~P+n7t5$ actuarial principle 精算原则
ER%^!xA actuarial report 精算师报告
.]8ZwAs=& Actuarial Society of Hong Kong 香港精算学会
d[iQ`YW5 actuarial valuation 精算师估值
bV^rsJm actuary 精算师
x]}^v# ad referendum agreement 暂定协议;有待覆核的协定
/CrSu ad valorem duty 从价税;按值征税
uy>q7C ad valorem duty system 从价税制
lU8l}Ndz" ad valorem fee 从价费
T$8)u'-pa ad valorem tariff 从价关税
(~p<
P+ additional allowance 额外免税额
; 5*&xz additional amount for unexpired risk 未过期风险的额外款额
7r6.n61F
additional assessable profit 补加应评税利润
j\eI0b @* additional assessment 补加评税
">\?&0 additional commitment 额外承担
'g}! additional commitment vote 额外承担拨款
<$D`Z-6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=*oJEy" additional dependent parent allowance 供养父母额外免税额
N=V==Dbu- additional provision 额外拨款
P\E<9*V additional stamp duty 附加印花税
OAgniLv additional tax 补加税罚款;补加税款
9)l$ aBa Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
hZm"t/aKc adjudged bankrupt 被裁定破产
tHU 2/V:R adjudicated bankrupt 裁定破产人
y6g&Y.:o adjudication fee 裁定费;评定印花税额手续费;评估契据费
cn3#R.G~ adjudication of bankruptcy 裁定破产;宣告破产
^
gdaa>L adjudication of insolvency 裁定无力偿还债务
) ;EBz adjusted actual 经调整的实数;调整后的实数
'NWfBJm adjusted current assets 经调整的流动资产;调整后的流动资产
&h}#HS>l adjusted figure 经调整的数字;调整后的数额
iDpSj!x/_ adjusted liabilities 经调整的负债;调整后的负债
_P!m%34| adjusted loss 经调整的亏损;调整后的亏损
bL0yuAwF2 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
xVw9v6@`h adjusted profit 经调整的利润;调整后的利润
2R[:]-b adjusted surplus 经调整的盈余额;调整后的盈余额
aS>u,=C adjusted value 经调整的价值;调整后的价值
K%t*8
4j adjustment 调整;修订;理算〔保险〕
&sl0W-;0 adjustment centre 调剂中心
y\/1/WjBn adjustment lag 调整过程的时间差距;调整时差
))qy;Q, adjustment mechanism 调整机制
x`mG<Yt adjustment of loss 亏损调整
x'8x
adjustment process 调整过程;调整程序
p'Y^X adjustment range 调整幅度
})'B<vq administered exchange rate 受管制汇率
,V7nzhA2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ugr!"Q#M administration expenses 行政费用
%aP!hy administration fee 手续费;行政费
0-B5`=yU administration in bankruptcy 破产管理
9=s<Ld administration order 遗产管理令
4j* administrator 管理人;遗产管理人
u2tfF administrator of the estate 遗产管理人
lqy Qf$t admission of debt 债项承认书
y#`tgJ: admission of proof 接纳债权证明
qv-8)MSr advance 放贷款项;垫付款项;预支款项;预付款项
m&d|t>3< advance account 暂支帐目;预付款帐户
@="Pn5<]C advance compensation 预付补偿金
F/]2G^- advance from shareholder 股东垫款
%:i7s-0w advance pending reimbursement 预支以待日后付还
_?nL+\'V advanced economy 先进经济体系
\P[Y`LYL advancement 预付;预付财产
kBS9tKBWg advances warrant 垫款令
]>!K3kB advancing 贷出
}H53~@WP> adverse balance 逆差
pd?Mf=># adverse exchange 逆汇
59LG{R2 advertisement addressed to shareholders 在报章刊登的致股东通告
&s(^@OayE advice for collection 托收通知书
rm7ANMB: advice of drawing 提款通知书;汇票通知书
{$oj.V 4 advice of payment 付款通知
&0d#Y]D4` Advisory Committee [Securities and Futures Commission]
b1cy$I 谘询委员会〔证券及期货事务监察委员会〕
#`^}PuQ Advisory Committee on Diversification 经济多元化谘询委员会
8$=n j affidavit 誓章;遗产申报誓章
?d* z8w affidavit of no receipt 述明无收款的誓章
@@f"%2ZR[ affiliate 联号;联营公司;附属公司
"MeVE#O affiliated company 附属公司;联号;联营公司
.e#w)K affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x[p|G5 affordability 负担能力
KR}?H#% African Development Bank [AfDB] 非洲开发银行
9+|$$) after-acquired property 事后取得的财产
KM,\ after-hours dealing 市后交易
}PlRx6r@ after-tax profit 税后盈利;税后利润;税后溢利
jRa43ck agency agreement 代理协议
~g91Pr agency expenses 代理机构的开支
#<fRE"v:Q agency fee 代理费
ZtNN<7 Agency Law 《代理法》
(g]!J_Z" agent 代理人;承销人
cZ,b?I"Q% agent of company 公司代理人
Xg6Jh`` agent's fee 代理人费;经纪费
9X6h aggregate 总计;总数;总体数字
yxPazz aggregate amount 总款额;总额
2Ah#<k-gC; aggregate assets and liabilities 总体资产与负债
{p2!|A&a aggregate at constant price 按固定价格计算的总体数字
l$KA)xbI aggregate demand 总需求
}dX*[I aggregate gross position 总持仓量
j^*dmX aggregate limit 总限额
D\v+wp. aggregate of salaries tax 合计薪俸税
h4gXvPS&r aggregate performance 总体表现;总体业绩
hPkp;a # aggregate supply 总体供应
,)cM3nu aggregate surplus 总盈余
L(6d&t'|-R aggregate total 整体总额
E_rI?t^ aggregate value 总值;合计价值
=jN.1} aggregated basis 合计基准
b=C*W,Q_# aggregated net chargeable income 合计应课税入息实额
As&Sq-NWf aggregation 合并计算;合计;总和
(MM]N=Tw4 aggregation of incomes of husband and wife 夫妇入息合并计算
yZY \MB/ aggregation of property 财产的总和
i}f"yO+Q+
agio 差价;贴水
iQ67l\{R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
LENq_@$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bIDj[-CDG 《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》
_;S-x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>NV@R& 《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》
J3V=
46Yc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fUWG*o9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ELoDd&