A:
>kK A share A股;甲类股份
c0jC84*v abatement of tax 减税;减扣免税额
6P!M+PO ABN AMRO Bank N.V. 荷兰银行
mg*[,_3q33 above-the-line expenditure 线上项目支出;经常预算支出
z.pP~he above-the-line receipt 线上项目收入;经常预算收入
Ssr
P ABSA Asia Limited 南非联合亚洲有限公司
5"6Y=AuQ6 absolute change 绝对数值变更
0AFjO) absolute expenditure 实际开支
>e"CpbZ' absolute guideline figure 绝对准则数字
Wgdij11e absolute interest 绝对权益
(J~n|hA2/D absolute order of discharge 绝对破产解除令
6`{Y#2T absolute profit margin 绝对利润幅度
q?{wRBVVB absolute value 实值;绝对值
0\Qqv7> absolutely vested interest 绝对既得权益
Je+z\eT!5< absorbed cost 已吸收成本;已分摊成本
!5Kv9P79 absorption 吸收;分摊;合并
pl V]hu27K absorption rate 吸收率;摊配率;分摊率
.QzHHW4&0 ACB Finance Limited 亚洲商业财务有限公司
*9((b;Ju acceptable form of reciprocity 合理的互惠条件
RpR;1ktF> acceptable rate 适当利率;适当汇率
QkwBw^'_5 acceptance agreement 承兑协议
7\K=8G acceptance for honour 参加承兑
Dw?nf acceptor 承兑人;接受人;受票人
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rOziKZ" acceptor for honour 参加承兑人
<`b)56v:+ accident insurance 意外保险
X[}5hZcX Accident Insurance Association of Hong Kong 香港意外保险公会
uG2Hzav accident insurance scheme 意外保险计划
J(VJMS;_ accident year basis 意外年度基准
uJm9h(xq accommodation 通融;贷款
a}+|2k_ accommodation bill 通融票据;空头票据
vVmoV0kGt accommodation party 汇票代发人
=zt@*o{F account balance 帐户余额;帐户结余
8AVM(d@ account book 帐簿
*)ZDN~z7o account collected in advance 预收款项
-Yy,L%E]F: account current book 往来帐簿
;+`t[ go account of after-acquired property 事后取得的财产报告
z'JtH^^Z account of defaulter 拖欠帐目
frk(2C8T account payable 应付帐款
$+)SW{7 account payee only [A/C payee only] 只可转帐;存入收款人帐户
@]t} bF] account receivable 应收帐款
;zIAh[z account receivable report 应收帐款报表
%<DXM`Y account statement 结单;帐单;会计财务报表
vu;pILN account title 帐户名称;会计科目
Qq(/TA0$- accountant's report 会计师报告
hkee,PiiP Accountant's Report Rules 会计师报告规则
?A;x%8} accounting and auditing procedure 会计与审计程序;会计与核数程序
ksT2_Ic Accounting Arrangements 《会计安排》
nWfOiw-t accounting basis 会计基础
Tz]t.]!&E accounting by Official Receiver 破产管理署署长呈交的帐目
yNP
M- Accounting Circular 《会计通告》
S.aSNH< accounting class 会计类别
3@*J=LGhKc accounting date 记帐日期;会计结算日期
^i2W=A'P accounting for money 款项核算
*pCT34'-- Accounting Officer 会计主任
J84Q|E accounting period 会计报告期;会计期
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accounting policy 会计政策;会计方针
lO9ML-8C1 accounting practice 会计惯例
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accounting principle 会计准则
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j4Cp accounting record 会计记录
Tf)qd\ accounting report 会计报告
9sifc<za Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u1xCn\ Accounting Society of China 中国会计学会
Ro`9Ibqr accounting statement 会计报表
YN#i^( accounting system 会计制度;会计系统
De@GNN"- accounting transaction 会计事项;帐务交易
,8nu%zcVn accounting treatment 会计处理
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hGU.C"( accounting year 会计年度
u;GS[E4 accretion 增值;添加
#!l\.:h% accrual 应计项目;应累算数目
V<Q''%k accrual basis 应计制;权责发生制
LWuciHfd+ accrual basis accounting 应计制会计;权责发生制会计
Ly0^ L-~| accrue 应累算;应计
k*d0ws#<l accrued benefit 应累算利益
@k>}h\w accrued charges 应计费用
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>o@ accrued cumulative preference share dividend 应累算的累积优先股股息
8e:J{EG~ accrued expenses 应累算费用
3,=97Si= accrued interest payable 应付利息;应计未付利息
/-)\$T1d accrued interest receivable 应收利息;应计未收利息
c"Ddw'?e accrued right 累算权益
$n\{6Rwb accruing profit 应累算的利润
OOn{Wp accumulated fiscal reserve 累积财政储备
ov*?[Y7|~ accumulated profit 累积利润;滚存溢利
c!vtQ<h- accumulated reserve 累积储备
tAO,s ZW accumulation of surplus income 累积收益盈余
sygxV acquired assets 既得资产
SKt&]H acquisition 收购;购置;取得
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k=g acquisition cost 购置成本
?55t0 acquisition expenses 购置费用
:sAb'6u1EU acquisition of 100% interest 收购全部股权
7v3'JG1r- acquisition of control 取得控制权
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wC-rC acquisition of fixed assets 购置固定资产
Jd?N5. acquisition of shell “买壳”
5gYv CW&~ acquisition price 收购价
~(OG3`W! act of God 天灾
{Z0(V"Q acting partner 执事合伙人
#d2XVpO[0 active market 买卖活跃的市场;交投畅旺的市场;旺市
Hd]o?q\ active partner 积极参与的合伙人
^)oBa=jL4 active trading 交投活跃
viB'ul7o actual circulation 实际流通
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~*#wE actual cost 实际成本
`Y>'*4a\ actual expenditure 实际开支;实际支出
*:S_v.Y3" actual income 实际入息;实际收入;实际收益
vqO d`_) actual market 现货市场
DSjEoWj actual price 现货价;实际价格
X5@+M!` actual profit 实际利润
ovm109fTx actual quotation 实盘;实际价位;实际报价
V>D8l @ actual year basis 按实际年度计算
4eH:eCZze actuals 实货
(7Su{tq actuarial investigation 精算调查
P/i{_r actuarial principle 精算原则
hOZ:r =% actuarial report 精算师报告
>-U'mkIH Actuarial Society of Hong Kong 香港精算学会
3L}eFg,d actuarial valuation 精算师估值
3-x ;_ actuary 精算师
*\Z9=8yK ad referendum agreement 暂定协议;有待覆核的协定
s^f7w ad valorem duty 从价税;按值征税
U )kl! ad valorem duty system 从价税制
>T84NFdz+ ad valorem fee 从价费
Buc{dcL/ ad valorem tariff 从价关税
NULew]:5 additional allowance 额外免税额
|i_+b@Lul additional amount for unexpired risk 未过期风险的额外款额
J5dwd,FQ additional assessable profit 补加应评税利润
skr dL.5 additional assessment 补加评税
by07l5 additional commitment 额外承担
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additional commitment vote 额外承担拨款
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QF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AXnRAW additional dependent parent allowance 供养父母额外免税额
vH1IVF"DS additional provision 额外拨款
^UU@7cSi|G additional stamp duty 附加印花税
%Q,6 sH# additional tax 补加税罚款;补加税款
3.?G,%S5.$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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<y0H adjudged bankrupt 被裁定破产
`Iwl\x[A adjudicated bankrupt 裁定破产人
3yGo{uW adjudication fee 裁定费;评定印花税额手续费;评估契据费
qzon);#7w adjudication of bankruptcy 裁定破产;宣告破产
J9aqmQj(' adjudication of insolvency 裁定无力偿还债务
0'wchy> adjusted actual 经调整的实数;调整后的实数
xB5qX7*. adjusted current assets 经调整的流动资产;调整后的流动资产
p>#sR4d> adjusted figure 经调整的数字;调整后的数额
Q1kZ+b& adjusted liabilities 经调整的负债;调整后的负债
F8xz^UQO adjusted loss 经调整的亏损;调整后的亏损
^mH:8_=(. 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
HSwC4y} adjusted profit 经调整的利润;调整后的利润
2|`7_*\ adjusted surplus 经调整的盈余额;调整后的盈余额
-g n!8G1 adjusted value 经调整的价值;调整后的价值
-S\gDB bb adjustment 调整;修订;理算〔保险〕
HxUJ 0Q adjustment centre 调剂中心
v9k\[E? adjustment lag 调整过程的时间差距;调整时差
_2Zc?*4 adjustment mechanism 调整机制
?+)>JvWDz adjustment of loss 亏损调整
p
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:m]KVcF. adjustment range 调整幅度
;Mw<{X- administered exchange rate 受管制汇率
Ms<v81z5T Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J:Mn5hdK= administration expenses 行政费用
C#qF&n administration fee 手续费;行政费
i.Rxx, *? administration in bankruptcy 破产管理
Jb/VITqN4 administration order 遗产管理令
@LSfP administrator 管理人;遗产管理人
;t~Y>, administrator of the estate 遗产管理人
"2 \},o9 admission of debt 债项承认书
w{8O$4
w admission of proof 接纳债权证明
g)dKXsy(F advance 放贷款项;垫付款项;预支款项;预付款项
rX(Ol,&oP advance account 暂支帐目;预付款帐户
2CMWJi advance compensation 预付补偿金
c1tM(]& advance from shareholder 股东垫款
(N"9C+S} advance pending reimbursement 预支以待日后付还
953GmNZ7 advanced economy 先进经济体系
vzX%x ul advancement 预付;预付财产
&s#O iF8 advances warrant 垫款令
|@W|nbAfX advancing 贷出
SA{noM adverse balance 逆差
.R^R32ln adverse exchange 逆汇
QXI#gA
= advertisement addressed to shareholders 在报章刊登的致股东通告
q}PUwN6 advice for collection 托收通知书
_xsHU`(J# advice of drawing 提款通知书;汇票通知书
OYyF*F&S[ advice of payment 付款通知
:(A k: Advisory Committee [Securities and Futures Commission]
HXm&` 谘询委员会〔证券及期货事务监察委员会〕
\h>6k Advisory Committee on Diversification 经济多元化谘询委员会
1y3)ogL affidavit 誓章;遗产申报誓章
h3e
%(a affidavit of no receipt 述明无收款的誓章
%OJ"@6A affiliate 联号;联营公司;附属公司
DX0#q # affiliated company 附属公司;联号;联营公司
7Y?59
[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D dh affordability 负担能力
\J(kevX African Development Bank [AfDB] 非洲开发银行
%MCJ%Ph after-acquired property 事后取得的财产
&8;Fi2}(L after-hours dealing 市后交易
f4O}WU}l{s after-tax profit 税后盈利;税后利润;税后溢利
g-pEt# agency agreement 代理协议
|F4)&xN\ agency expenses 代理机构的开支
!_q=r[D\ agency fee 代理费
&E]<KbVx Agency Law 《代理法》
r}:Dg
fn agent 代理人;承销人
%0p9\I agent of company 公司代理人
B.A;1VE5 agent's fee 代理人费;经纪费
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