A:
B$Z!E%a; A share A股;甲类股份
ZM?r1Z4 abatement of tax 减税;减扣免税额
||HIp9(3 ABN AMRO Bank N.V. 荷兰银行
(I.`bR above-the-line expenditure 线上项目支出;经常预算支出
>>Di above-the-line receipt 线上项目收入;经常预算收入
mK-:laIL" ABSA Asia Limited 南非联合亚洲有限公司
1%`:8 absolute change 绝对数值变更
'7R'fhiO/3 absolute expenditure 实际开支
<k6xScy$} absolute guideline figure 绝对准则数字
]IV;>94[ absolute interest 绝对权益
O :^[4$~ absolute order of discharge 绝对破产解除令
&/F[kAy absolute profit margin 绝对利润幅度
qI^jwl|k absolute value 实值;绝对值
-c@ 5qe> absolutely vested interest 绝对既得权益
PgAfR:Y! absorbed cost 已吸收成本;已分摊成本
Ke'2"VkQt absorption 吸收;分摊;合并
B vc=gW absorption rate 吸收率;摊配率;分摊率
%5gJ6>@6Z ACB Finance Limited 亚洲商业财务有限公司
-pu\p-Z acceptable form of reciprocity 合理的互惠条件
tW>R 16zq acceptable rate 适当利率;适当汇率
2A|6o*s" acceptance agreement 承兑协议
9(WC#-, acceptance for honour 参加承兑
KOx#LGz acceptor 承兑人;接受人;受票人
9Q/!%y%5 acceptor for honour 参加承兑人
'4sD1LD~} accident insurance 意外保险
1_C6KS Accident Insurance Association of Hong Kong 香港意外保险公会
]:s|.C%q I accident insurance scheme 意外保险计划
[#Vr)\n accident year basis 意外年度基准
pQ{t< > accommodation 通融;贷款
w"i Zn accommodation bill 通融票据;空头票据
I+t38un% accommodation party 汇票代发人
T}[vfIJD account balance 帐户余额;帐户结余
*,*qv^ account book 帐簿
}8:
-I Nj4 account collected in advance 预收款项
q?4uH;h:^G account current book 往来帐簿
8-ssiiJ}gh account of after-acquired property 事后取得的财产报告
Uc0'XPo3I account of defaulter 拖欠帐目
="R6YL account payable 应付帐款
ie5ijkxZ( account payee only [A/C payee only] 只可转帐;存入收款人帐户
EIQy?ig86 account receivable 应收帐款
nn:pf1 account receivable report 应收帐款报表
~[q:y|3b account statement 结单;帐单;会计财务报表
`&zobbwq account title 帐户名称;会计科目
1I_q3 { accountant's report 会计师报告
s[4!R&b Accountant's Report Rules 会计师报告规则
63Yu05' accounting and auditing procedure 会计与审计程序;会计与核数程序
y(h(mr Accounting Arrangements 《会计安排》
nF$)F?|| accounting basis 会计基础
~|C1$.- accounting by Official Receiver 破产管理署署长呈交的帐目
;_5
=g Accounting Circular 《会计通告》
~HRWKPb accounting class 会计类别
3yB6]U accounting date 记帐日期;会计结算日期
R} 9jgB accounting for money 款项核算
2z# @:Q Accounting Officer 会计主任
/exl9Ilt] accounting period 会计报告期;会计期
M&c1iK\E8 accounting policy 会计政策;会计方针
$yFuaqG`Wo accounting practice 会计惯例
KocXSh U accounting principle 会计准则
{WOfT6y+ accounting record 会计记录
G5J ZB7C accounting report 会计报告
[F[<2{FQF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(1j$*?iGA Accounting Society of China 中国会计学会
5)NBM7h accounting statement 会计报表
"mDrJTWa accounting system 会计制度;会计系统
t~K!["g accounting transaction 会计事项;帐务交易
D D;+& fe accounting treatment 会计处理
f+Li'? accounting year 会计年度
C*e[CP@u accretion 增值;添加
g
'a? accrual 应计项目;应累算数目
72vGfT2HtZ accrual basis 应计制;权责发生制
=e-aZ0P accrual basis accounting 应计制会计;权责发生制会计
x>"JWD accrue 应累算;应计
-L?%
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8z8SwWS? accrued charges 应计费用
.OS?^\ accrued cumulative preference share dividend 应累算的累积优先股股息
)}\@BtcjA] accrued expenses 应累算费用
/~cL L accrued interest payable 应付利息;应计未付利息
S_VncTIO accrued interest receivable 应收利息;应计未收利息
-0WCwv accrued right 累算权益
c$:=d4t5$ accruing profit 应累算的利润
Pt0} 9Q accumulated fiscal reserve 累积财政储备
(G%gVk] accumulated profit 累积利润;滚存溢利
[Ms{J!^q accumulated reserve 累积储备
|P0L,R accumulation of surplus income 累积收益盈余
~LW%lMy;^| acquired assets 既得资产
<?7,`P:h[ acquisition 收购;购置;取得
vP)~j1 acquisition cost 购置成本
,bp pM acquisition expenses 购置费用
:fKz^@mY4 acquisition of 100% interest 收购全部股权
AaC1||?R acquisition of control 取得控制权
D4 ]B> acquisition of fixed assets 购置固定资产
maEpT43f acquisition of shell “买壳”
FDs^S)B acquisition price 收购价
jTUf4&b- act of God 天灾
$RNUr
\9A acting partner 执事合伙人
UMi`u6# active market 买卖活跃的市场;交投畅旺的市场;旺市
(My$@l973 active partner 积极参与的合伙人
)u )$ `a active trading 交投活跃
a:^Gr% actual circulation 实际流通
}cK~=@7tK actual cost 实际成本
8|qB1fB actual expenditure 实际开支;实际支出
4FE@s0M, actual income 实际入息;实际收入;实际收益
bKJ7vXC05 actual market 现货市场
\j})Kul actual price 现货价;实际价格
jo3}]KC ! actual profit 实际利润
A1t~&? actual quotation 实盘;实际价位;实际报价
/j69NEl actual year basis 按实际年度计算
l(w vQO actuals 实货
<CKmMZ{ actuarial investigation 精算调查
#!u51P1 actuarial principle 精算原则
g_U~.?Db7 actuarial report 精算师报告
z>p`!-'ID Actuarial Society of Hong Kong 香港精算学会
VMye5 P actuarial valuation 精算师估值
3)c
K*8# actuary 精算师
)!}-\5F ad referendum agreement 暂定协议;有待覆核的协定
MAD}Tv\S7 ad valorem duty 从价税;按值征税
<RPoQ'.^ ad valorem duty system 从价税制
b' oGt, ad valorem fee 从价费
L8]{B ad valorem tariff 从价关税
1H,tP|s additional allowance 额外免税额
TFYT vUn additional amount for unexpired risk 未过期风险的额外款额
G!VF*yW8 additional assessable profit 补加应评税利润
`=}UFu additional assessment 补加评税
l*\~ew additional commitment 额外承担
6^IqSNn- additional commitment vote 额外承担拨款
}B9~X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
P&%eIgAOL additional dependent parent allowance 供养父母额外免税额
"(\)
&G additional provision 额外拨款
jy(+
0F additional stamp duty 附加印花税
mh#FYSp additional tax 补加税罚款;补加税款
KA-/k@1& Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
9kX=99kf[ adjudged bankrupt 被裁定破产
N>pmhskN? adjudicated bankrupt 裁定破产人
H1%[\X?= adjudication fee 裁定费;评定印花税额手续费;评估契据费
g?[&0r1 adjudication of bankruptcy 裁定破产;宣告破产
Ph+X{| adjudication of insolvency 裁定无力偿还债务
z(`
}:t adjusted actual 经调整的实数;调整后的实数
bA<AG* adjusted current assets 经调整的流动资产;调整后的流动资产
\aVY>1` adjusted figure 经调整的数字;调整后的数额
5%Oyvt]}2 adjusted liabilities 经调整的负债;调整后的负债
b~r{J5x@ adjusted loss 经调整的亏损;调整后的亏损
W\qLZuQ 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
G]mWaA adjusted profit 经调整的利润;调整后的利润
ImV]}M~_ adjusted surplus 经调整的盈余额;调整后的盈余额
K%(XgXb(</ adjusted value 经调整的价值;调整后的价值
GKyG
#Fl adjustment 调整;修订;理算〔保险〕
Ed^uA+D adjustment centre 调剂中心
qQxA@kdd adjustment lag 调整过程的时间差距;调整时差
V@_-H
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7{An@hNh adjustment of loss 亏损调整
LZc$:<J<6 adjustment process 调整过程;调整程序
lTr*'fX adjustment range 调整幅度
a\{1UD administered exchange rate 受管制汇率
PwB g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
% nmY:}um administration expenses 行政费用
"<w2v'6S administration fee 手续费;行政费
M .)}e7 administration in bankruptcy 破产管理
^6aS]t administration order 遗产管理令
*K,hrpYR administrator 管理人;遗产管理人
)jlP
cO- administrator of the estate 遗产管理人
x9)aBB admission of debt 债项承认书
%/y`<lJz( admission of proof 接纳债权证明
:/v,r=Y9p advance 放贷款项;垫付款项;预支款项;预付款项
```d:f advance account 暂支帐目;预付款帐户
1X::0;3 advance compensation 预付补偿金
7k]RO advance from shareholder 股东垫款
?AnjD8i advance pending reimbursement 预支以待日后付还
2<'`^AO@ advanced economy 先进经济体系
e`Co,>W/ advancement 预付;预付财产
?jri!]ux# advances warrant 垫款令
-*|:v67C& advancing 贷出
/BMtcCPG! adverse balance 逆差
ms}f>f= adverse exchange 逆汇
`s`C{|wv advertisement addressed to shareholders 在报章刊登的致股东通告
/}w#Jk4pD advice for collection 托收通知书
)_77>f% advice of drawing 提款通知书;汇票通知书
WgA`kT advice of payment 付款通知
^Ue0mC7m Advisory Committee [Securities and Futures Commission]
bR`rT4.F 谘询委员会〔证券及期货事务监察委员会〕
JAlU%n?R Advisory Committee on Diversification 经济多元化谘询委员会
U~*c#U"bh affidavit 誓章;遗产申报誓章
w{3Q( =& affidavit of no receipt 述明无收款的誓章
pd4cg?K affiliate 联号;联营公司;附属公司
-]Q(~'a affiliated company 附属公司;联号;联营公司
6P~aW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gwSN>oj
& affordability 负担能力
/Fv/oY African Development Bank [AfDB] 非洲开发银行
J ;UBnCg after-acquired property 事后取得的财产
q]6_rY. after-hours dealing 市后交易
IV{FH&t^T" after-tax profit 税后盈利;税后利润;税后溢利
[dj5$l| agency agreement 代理协议
u R\m` agency expenses 代理机构的开支
rQ agency fee 代理费
%M{k.FE( Agency Law 《代理法》
Mlv<r=E agent 代理人;承销人
}xDB ~k agent of company 公司代理人
~{kM5:-iw agent's fee 代理人费;经纪费
/
l".}S aggregate 总计;总数;总体数字
M o}H_8y aggregate amount 总款额;总额
T&r +G!2 aggregate assets and liabilities 总体资产与负债
e(yQKwVD aggregate at constant price 按固定价格计算的总体数字
.Gizz</P~ aggregate demand 总需求
5M%,N-P^ aggregate gross position 总持仓量
G HD^%)T5^ aggregate limit 总限额
-<^jGrb aggregate of salaries tax 合计薪俸税
8zdT9y|Ig aggregate performance 总体表现;总体业绩
r^$\t0h(U8 aggregate supply 总体供应
6hkkNXqkf aggregate surplus 总盈余
K8?zgRG3~N aggregate total 整体总额
KNg8HYFW\ aggregate value 总值;合计价值
2Co@+I[,4& aggregated basis 合计基准
aSOU#Csx aggregated net chargeable income 合计应课税入息实额
J&M1t#UN aggregation 合并计算;合计;总和
5kcJ aggregation of incomes of husband and wife 夫妇入息合并计算
6*ZU}xT aggregation of property 财产的总和
[}>#YPZ agio 差价;贴水
1~%o}+#- 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》
zwK
}7h6] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
zKLn!b#> 《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》
NSw<t9Yi Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XQ]`&w( 《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》
#gh
p/YoTq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ngP7'1I 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_6;<ow agreement for a settlement 授产协议
*B0V<mV agreement for assignment 转让协议
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