A:
?{I]!gI A share A股;甲类股份
>|So`C3:e abatement of tax 减税;减扣免税额
K|LS VN?K ABN AMRO Bank N.V. 荷兰银行
~2*8pb 4 above-the-line expenditure 线上项目支出;经常预算支出
hgi9%>oUB above-the-line receipt 线上项目收入;经常预算收入
v><uHjP ABSA Asia Limited 南非联合亚洲有限公司
Qf]ACN absolute change 绝对数值变更
{CR'Z0 absolute expenditure 实际开支
*n%J#[e( absolute guideline figure 绝对准则数字
7|Tu@0XXA absolute interest 绝对权益
+Ss|4O}' absolute order of discharge 绝对破产解除令
slKL(-D{ absolute profit margin 绝对利润幅度
URD<KIN> absolute value 实值;绝对值
Zj8aD-1]U^ absolutely vested interest 绝对既得权益
sx0:g?F3j absorbed cost 已吸收成本;已分摊成本
YEx76 absorption 吸收;分摊;合并
=1"8ua absorption rate 吸收率;摊配率;分摊率
O{9h'JU ACB Finance Limited 亚洲商业财务有限公司
>_$DKY>$` acceptable form of reciprocity 合理的互惠条件
&~7b-foCq acceptable rate 适当利率;适当汇率
@"#W\m8 acceptance agreement 承兑协议
8?r
,ylUj acceptance for honour 参加承兑
+cVnF&@$ acceptor 承兑人;接受人;受票人
BZE~k?* acceptor for honour 参加承兑人
WeTs va+ accident insurance 意外保险
$Q|t^( Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划
QMfa~TH#p accident year basis 意外年度基准
j9za)G-J accommodation 通融;贷款
]64mSB accommodation bill 通融票据;空头票据
*_z5Pa`A accommodation party 汇票代发人
6 /Apdn1[ account balance 帐户余额;帐户结余
rnVh
]xJ account book 帐簿
h*Y);mc$# account collected in advance 预收款项
{qCmZn5 account current book 往来帐簿
%Y` @>P' account of after-acquired property 事后取得的财产报告
1;[\xqJ account of defaulter 拖欠帐目
\dbjh{ account payable 应付帐款
z2&SZ.mk account payee only [A/C payee only] 只可转帐;存入收款人帐户
d\dt}&S 5 account receivable 应收帐款
d"|XN{ account receivable report 应收帐款报表
xaWm wsym account statement 结单;帐单;会计财务报表
_1`*&k
JL~ account title 帐户名称;会计科目
;jTP|q?|{ accountant's report 会计师报告
N(@'L43$V Accountant's Report Rules 会计师报告规则
~n84x accounting and auditing procedure 会计与审计程序;会计与核数程序
b$nXljV4? Accounting Arrangements 《会计安排》
j3rBEQ,R accounting basis 会计基础
PqIGc accounting by Official Receiver 破产管理署署长呈交的帐目
s,Cm}4L6 Accounting Circular 《会计通告》
tqIz$84G accounting class 会计类别
;5A&[]@^^@ accounting date 记帐日期;会计结算日期
n< [np;\ accounting for money 款项核算
0CxQ@~ttl Accounting Officer 会计主任
-L6 rXQV@j accounting period 会计报告期;会计期
o*\kg+8 accounting policy 会计政策;会计方针
/b20!3 accounting practice 会计惯例
jpqq>Hbg_ accounting principle 会计准则
uRKCvsi sX accounting record 会计记录
pc5-'; n accounting report 会计报告
N7*JL2Rnq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0yXUVKq3 Accounting Society of China 中国会计学会
l'VgS:NT accounting statement 会计报表
2s;/*<WM accounting system 会计制度;会计系统
|^Z1 D TAw accounting transaction 会计事项;帐务交易
`pN"T?Pk accounting treatment 会计处理
'!Vn accounting year 会计年度
XZA3TZ accretion 增值;添加
Xd66"k\b+ accrual 应计项目;应累算数目
Vf*!m~]Vqi accrual basis 应计制;权责发生制
Y*3qH] accrual basis accounting 应计制会计;权责发生制会计
1^R @X accrue 应累算;应计
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O9q$-8! accrued benefit 应累算利益
9'Y~! vY accrued charges 应计费用
BXaA#} ;e accrued cumulative preference share dividend 应累算的累积优先股股息
31wact^ accrued expenses 应累算费用
kYz)h accrued interest payable 应付利息;应计未付利息
FgNO# % accrued interest receivable 应收利息;应计未收利息
];^A8? accrued right 累算权益
a|32Pn accruing profit 应累算的利润
RP7e)?5$s accumulated fiscal reserve 累积财政储备
Uq~{=hMX accumulated profit 累积利润;滚存溢利
d37l/I accumulated reserve 累积储备
WO)rJr!C accumulation of surplus income 累积收益盈余
ME1lQ7E4B acquired assets 既得资产
KB7CO: acquisition 收购;购置;取得
s9~W( Wi acquisition cost 购置成本
AGn:I?? acquisition expenses 购置费用
4<70mUnt acquisition of 100% interest 收购全部股权
FsY}mql acquisition of control 取得控制权
85m[^WGyh acquisition of fixed assets 购置固定资产
6~0S%Hz acquisition of shell “买壳”
AASw^A3p acquisition price 收购价
7NMQUN7k' act of God 天灾
y^pk)`y8 acting partner 执事合伙人
lOPCM1Se active market 买卖活跃的市场;交投畅旺的市场;旺市
rv&(yA active partner 积极参与的合伙人
"dXRUg" active trading 交投活跃
782be-n actual circulation 实际流通
/lx\9S| actual cost 实际成本
j@v*q\X& actual expenditure 实际开支;实际支出
.rD@Q{e50 actual income 实际入息;实际收入;实际收益
o
<0 f actual market 现货市场
W @`Nn*S actual price 现货价;实际价格
%8>s :YG actual profit 实际利润
kUmrJBh$ actual quotation 实盘;实际价位;实际报价
J i :2P* actual year basis 按实际年度计算
"'4R_R actuals 实货
1<fS&)^W actuarial investigation 精算调查
-f#0$Z/0 actuarial principle 精算原则
7UejK r actuarial report 精算师报告
{xW?v; Actuarial Society of Hong Kong 香港精算学会
?5Wj y actuarial valuation 精算师估值
#gMMhB= actuary 精算师
G6w&C^J*8> ad referendum agreement 暂定协议;有待覆核的协定
ZvpcjP ad valorem duty 从价税;按值征税
;RflzY|D ad valorem duty system 从价税制
j5|_SQOmt ad valorem fee 从价费
2xhwi.u ad valorem tariff 从价关税
sHyhR: additional allowance 额外免税额
GRB/N1= additional amount for unexpired risk 未过期风险的额外款额
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#TzW9 additional assessable profit 补加应评税利润
Jor>YB`X additional assessment 补加评税
,3.E]_3xX additional commitment 额外承担
oN)l/"%C7/ additional commitment vote 额外承担拨款
WM.JoQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8V >j-C additional dependent parent allowance 供养父母额外免税额
01g=Cg additional provision 额外拨款
~YA*
RCe additional stamp duty 附加印花税
!jN}n)FSq additional tax 补加税罚款;补加税款
l)[\TD
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
P,k~! F^L adjudged bankrupt 被裁定破产
}&I\a adjudicated bankrupt 裁定破产人
PUV)w\!&is adjudication fee 裁定费;评定印花税额手续费;评估契据费
=@AWw:!:, adjudication of bankruptcy 裁定破产;宣告破产
R
5-q{ adjudication of insolvency 裁定无力偿还债务
<`i"5`J adjusted actual 经调整的实数;调整后的实数
QG*=N {%5 adjusted current assets 经调整的流动资产;调整后的流动资产
vH%AXzIA adjusted figure 经调整的数字;调整后的数额
F B9PIsFS adjusted liabilities 经调整的负债;调整后的负债
7Ab&C&3 adjusted loss 经调整的亏损;调整后的亏损
veAg?N<c
p adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
'DO^ ($N adjusted profit 经调整的利润;调整后的利润
7yD=~l\Bbs adjusted surplus 经调整的盈余额;调整后的盈余额
X,n4_=f adjusted value 经调整的价值;调整后的价值
Ef{rY|E adjustment 调整;修订;理算〔保险〕
L^bt-QbhO adjustment centre 调剂中心
SNV~;@(h adjustment lag 调整过程的时间差距;调整时差
fuSfBtLPR# adjustment mechanism 调整机制
_8P"/(
`Rw adjustment of loss 亏损调整
u.sF/T=6f adjustment process 调整过程;调整程序
njeRzX adjustment range 调整幅度
8@]*X,umc administered exchange rate 受管制汇率
$R(?@B( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c[\ :^w^I6 administration expenses 行政费用
w
F6ywr administration fee 手续费;行政费
T6m#sVq administration in bankruptcy 破产管理
4)0 %^\p administration order 遗产管理令
(MhC83|? administrator 管理人;遗产管理人
tvXoF;Yq administrator of the estate 遗产管理人
rqW[B/a{ admission of debt 债项承认书
bP\0S@1YL admission of proof 接纳债权证明
JTK>[|c9oE advance 放贷款项;垫付款项;预支款项;预付款项
!>fYD8Ft, advance account 暂支帐目;预付款帐户
Cw42bO advance compensation 预付补偿金
)]WWx-Uf' advance from shareholder 股东垫款
KiYO,nD;\ advance pending reimbursement 预支以待日后付还
DP\s-JpI[ advanced economy 先进经济体系
**_`AM~ advancement 预付;预付财产
D,q=?~ advances warrant 垫款令
g?`g+:nug advancing 贷出
t\~lGG-p adverse balance 逆差
i)9}+M5 adverse exchange 逆汇
;, P-2\V/ advertisement addressed to shareholders 在报章刊登的致股东通告
QR4rQu advice for collection 托收通知书
&7z79#1NS advice of drawing 提款通知书;汇票通知书
U<,@u,_Ja advice of payment 付款通知
e9e%8hL Advisory Committee [Securities and Futures Commission]
Q|QVm,m 谘询委员会〔证券及期货事务监察委员会〕
~f=~tN)hZ Advisory Committee on Diversification 经济多元化谘询委员会
jJFWPD]u affidavit 誓章;遗产申报誓章
<i{O\K]9 affidavit of no receipt 述明无收款的誓章
N<lejZ}!q affiliate 联号;联营公司;附属公司
w1HE^
/ affiliated company 附属公司;联号;联营公司
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