A:
mq su8ti A share A股;甲类股份
yw$er? abatement of tax 减税;减扣免税额
)"wWV{k ABN AMRO Bank N.V. 荷兰银行
M-"%4^8_ above-the-line expenditure 线上项目支出;经常预算支出
Mb uD8B above-the-line receipt 线上项目收入;经常预算收入
DNC2]kS< ABSA Asia Limited 南非联合亚洲有限公司
8?h-H#h absolute change 绝对数值变更
tLJ"] D1w absolute expenditure 实际开支
X^eTf-*T absolute guideline figure 绝对准则数字
h /@G[5E absolute interest 绝对权益
PW~+=, absolute order of discharge 绝对破产解除令
DHd9yP9- absolute profit margin 绝对利润幅度
{-09,Q4[& absolute value 实值;绝对值
pMKnA.| absolutely vested interest 绝对既得权益
O4S~JE3o absorbed cost 已吸收成本;已分摊成本
E~3wdOZv1 absorption 吸收;分摊;合并
:q<8:,rP absorption rate 吸收率;摊配率;分摊率
I_oJx ACB Finance Limited 亚洲商业财务有限公司
y}FTLX $ acceptable form of reciprocity 合理的互惠条件
2X!O ' acceptable rate 适当利率;适当汇率
%!mJnc% acceptance agreement 承兑协议
%l(qyH)* acceptance for honour 参加承兑
7H %>\^A^ acceptor 承兑人;接受人;受票人
Np$pz acceptor for honour 参加承兑人
540-l Me accident insurance 意外保险
9,sj,A1 Accident Insurance Association of Hong Kong 香港意外保险公会
]<V[H accident insurance scheme 意外保险计划
?4P*,c accident year basis 意外年度基准
^y]CHr accommodation 通融;贷款
3pl/kT.\ accommodation bill 通融票据;空头票据
g[!t@K accommodation party 汇票代发人
p'M5]G account balance 帐户余额;帐户结余
vd6Y'Zk|F6 account book 帐簿
XXBN
Nr_CK account collected in advance 预收款项
@`^+XP K\ account current book 往来帐簿
FctqE/>}I account of after-acquired property 事后取得的财产报告
w]J9Kv1)- account of defaulter 拖欠帐目
ouL/tt_~ account payable 应付帐款
dbQUW#<Q account payee only [A/C payee only] 只可转帐;存入收款人帐户
-,C">T%\ account receivable 应收帐款
O0`sg90,C account receivable report 应收帐款报表
s<Px au+A account statement 结单;帐单;会计财务报表
;}"_hLX account title 帐户名称;会计科目
aVNBF` accountant's report 会计师报告
BU(:6 Accountant's Report Rules 会计师报告规则
ViIt'WX accounting and auditing procedure 会计与审计程序;会计与核数程序
(n_lu=E70 Accounting Arrangements 《会计安排》
DN3#W w2[r accounting basis 会计基础
YBqu7& accounting by Official Receiver 破产管理署署长呈交的帐目
Vf9PHHH| Accounting Circular 《会计通告》
=NMT H[ accounting class 会计类别
J6r"_>)z accounting date 记帐日期;会计结算日期
Y_tLSOD#/ accounting for money 款项核算
(99P9\[p Accounting Officer 会计主任
/n;Ll](ri accounting period 会计报告期;会计期
l?2(c accounting policy 会计政策;会计方针
:iqFC >D accounting practice 会计惯例
5N<f\W, accounting principle 会计准则
62GP1qH9 accounting record 会计记录
PLD6Ug accounting report 会计报告
Ysbd4rN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o=@0Bd8 Accounting Society of China 中国会计学会
&.J8O+ accounting statement 会计报表
nm5zX, accounting system 会计制度;会计系统
_ZX"gHx accounting transaction 会计事项;帐务交易
wTb7 xBI accounting treatment 会计处理
^L#\z7 accounting year 会计年度
R1OC7q accretion 增值;添加
A[)od accrual 应计项目;应累算数目
b~dm+5W7 accrual basis 应计制;权责发生制
&9X`tCnL accrual basis accounting 应计制会计;权责发生制会计
|`d,r.+P7 accrue 应累算;应计
U'(}emh} accrued benefit 应累算利益
l`=).k accrued charges 应计费用
{,EOSta accrued cumulative preference share dividend 应累算的累积优先股股息
tVVnQX accrued expenses 应累算费用
AE0d0Y~9 accrued interest payable 应付利息;应计未付利息
o8B_;4uB accrued interest receivable 应收利息;应计未收利息
AKs=2N>7 accrued right 累算权益
\)Jv4U\; accruing profit 应累算的利润
?g9mDe;k accumulated fiscal reserve 累积财政储备
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$T. accumulated profit 累积利润;滚存溢利
m| 8%%E}d accumulated reserve 累积储备
tKg\qbY& accumulation of surplus income 累积收益盈余
Y8!T4dkn acquired assets 既得资产
U U!M/QJ acquisition 收购;购置;取得
$T7hY$2Ql acquisition cost 购置成本
j$r .&,m acquisition expenses 购置费用
@gzm4 acquisition of 100% interest 收购全部股权
BkfWZ O{7 acquisition of control 取得控制权
8was/^9; acquisition of fixed assets 购置固定资产
F%QZe*m[ acquisition of shell “买壳”
Jg#L8>p1 acquisition price 收购价
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4%jz-m act of God 天灾
b(&~f@%| acting partner 执事合伙人
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\7 active market 买卖活跃的市场;交投畅旺的市场;旺市
JmN,:bI active partner 积极参与的合伙人
Vlb L
p; active trading 交投活跃
. 2_t/2 actual circulation 实际流通
H{|a+ actual cost 实际成本
JHpoW}7QB actual expenditure 实际开支;实际支出
T8Sgu6:*R actual income 实际入息;实际收入;实际收益
N{Og; roGD actual market 现货市场
A6w/X`([O actual price 现货价;实际价格
-f?Rr:# actual profit 实际利润
il^SGH actual quotation 实盘;实际价位;实际报价
lS P{9L6 actual year basis 按实际年度计算
v|+}>g actuals 实货
cyUNJw actuarial investigation 精算调查
/Z<" 6g? actuarial principle 精算原则
^9T6Ix{= actuarial report 精算师报告
Yh/-6wg Actuarial Society of Hong Kong 香港精算学会
|u8hxa actuarial valuation 精算师估值
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(dVY/ i actuary 精算师
#u+BjuZo ad referendum agreement 暂定协议;有待覆核的协定
$IUP; ad valorem duty 从价税;按值征税
kfb+OE:7 ad valorem duty system 从价税制
wd*i&ooQ*L ad valorem fee 从价费
9/C0DDb ad valorem tariff 从价关税
Cnf;5/ additional allowance 额外免税额
YN4P
>d additional amount for unexpired risk 未过期风险的额外款额
Z5~dU{XsT additional assessable profit 补加应评税利润
GEP YSp additional assessment 补加评税
)CS7>Vx additional commitment 额外承担
Q6?+# } additional commitment vote 额外承担拨款
Z4'"* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.FK'TG additional dependent parent allowance 供养父母额外免税额
S|T:rc(~ additional provision 额外拨款
:K{`0U&l5 additional stamp duty 附加印花税
EVmQ"PKL' additional tax 补加税罚款;补加税款
"hz(A.THi Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@Zd+XWFw adjudged bankrupt 被裁定破产
AF
D/
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9,5v %HZ adjudication fee 裁定费;评定印花税额手续费;评估契据费
k1>%wR adjudication of bankruptcy 裁定破产;宣告破产
yZI4%fen adjudication of insolvency 裁定无力偿还债务
6, ag\ adjusted actual 经调整的实数;调整后的实数
><OdHRh@# adjusted current assets 经调整的流动资产;调整后的流动资产
] d| -r:4 adjusted figure 经调整的数字;调整后的数额
R@>R@V>c adjusted liabilities 经调整的负债;调整后的负债
$V?zJ:a>L adjusted loss 经调整的亏损;调整后的亏损
S6}_Z 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
P&| = adjusted profit 经调整的利润;调整后的利润
XRs/gUT adjusted surplus 经调整的盈余额;调整后的盈余额
IC[SJVH; adjusted value 经调整的价值;调整后的价值
+`f gn9p adjustment 调整;修订;理算〔保险〕
x[nv+n , adjustment centre 调剂中心
WlP@Tm5g/ adjustment lag 调整过程的时间差距;调整时差
-a3+C,I8g adjustment mechanism 调整机制
8+a/x#b- adjustment of loss 亏损调整
H*|Bukgt/M adjustment process 调整过程;调整程序
,Z_nV+l_ adjustment range 调整幅度
=Cs$0aA administered exchange rate 受管制汇率
2bX!-h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
: ` F>B administration expenses 行政费用
?-<t-3%hyV administration fee 手续费;行政费
~2@U85"o administration in bankruptcy 破产管理
~QBf78@Gf administration order 遗产管理令
X_s;j5ur administrator 管理人;遗产管理人
$$ _ uQf administrator of the estate 遗产管理人
iBJ*6orz admission of debt 债项承认书
/dOQ4VA\ admission of proof 接纳债权证明
Sc Gmft3A advance 放贷款项;垫付款项;预支款项;预付款项
0x^$q?
\A advance account 暂支帐目;预付款帐户
9ciL<'H\ advance compensation 预付补偿金
+KFK.. advance from shareholder 股东垫款
k`)LO`)) advance pending reimbursement 预支以待日后付还
l0D.7>aj advanced economy 先进经济体系
Si]Z `_ advancement 预付;预付财产
+Q-~~v7, advances warrant 垫款令
q*{"6"4( advancing 贷出
Zy*}C,Z adverse balance 逆差
}WI24|`zM adverse exchange 逆汇
' 1P_* advertisement addressed to shareholders 在报章刊登的致股东通告
V<4)'UI?k9 advice for collection 托收通知书
I]SR.Yp% advice of drawing 提款通知书;汇票通知书
4Hzbb# advice of payment 付款通知
fil6w</L Advisory Committee [Securities and Futures Commission]
iXl1S[.l 谘询委员会〔证券及期货事务监察委员会〕
qWE"vI22M Advisory Committee on Diversification 经济多元化谘询委员会
NlcWnSv affidavit 誓章;遗产申报誓章
PYz| d
affidavit of no receipt 述明无收款的誓章
L6 _Sc-sU affiliate 联号;联营公司;附属公司
8-?n<h%8E affiliated company 附属公司;联号;联营公司
:L`z~/6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jHz] affordability 负担能力
>^InNJd African Development Bank [AfDB] 非洲开发银行
>MQW{^ after-acquired property 事后取得的财产
82/iVm1 after-hours dealing 市后交易
3J,/bgL5 after-tax profit 税后盈利;税后利润;税后溢利
t&r?O dc&m agency agreement 代理协议
?J6hiQvL agency expenses 代理机构的开支
IL%&*B agency fee 代理费
*;gi52tM Agency Law 《代理法》
$^
>n@Q@&L agent 代理人;承销人
, JZ@qmQ, agent of company 公司代理人
0e7v ?UT agent's fee 代理人费;经纪费
D3^v[>E2 aggregate 总计;总数;总体数字
fZ
%ZV aggregate amount 总款额;总额
>LLz G aggregate assets and liabilities 总体资产与负债
A1'IK. aggregate at constant price 按固定价格计算的总体数字
EvECA,!i aggregate demand 总需求
El+]}D" aggregate gross position 总持仓量
?5GjH~ aggregate limit 总限额
aPb!-o{ aggregate of salaries tax 合计薪俸税
]B7t9l aggregate performance 总体表现;总体业绩
}Ql;% 7 aggregate supply 总体供应
f
Fz8m aggregate surplus 总盈余
A6U6SvM; aggregate total 整体总额
DHJnz>bE aggregate value 总值;合计价值
rpXw 8 aggregated basis 合计基准
/KV@Ce\ aggregated net chargeable income 合计应课税入息实额
CNN?8/u!@ aggregation 合并计算;合计;总和
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