A:
i MF-TR A share A股;甲类股份
]q|U0(q9 abatement of tax 减税;减扣免税额
Htce<H-P ABN AMRO Bank N.V. 荷兰银行
#D%l;Ae above-the-line expenditure 线上项目支出;经常预算支出
is{H >#+" above-the-line receipt 线上项目收入;经常预算收入
YF)c.Q0 ABSA Asia Limited 南非联合亚洲有限公司
oox;8d4}y absolute change 绝对数值变更
TcH7!fUj absolute expenditure 实际开支
YS>VQl absolute guideline figure 绝对准则数字
&[[Hfs2:-] absolute interest 绝对权益
r@G34QC+ absolute order of discharge 绝对破产解除令
4z^VwKH\ j absolute profit margin 绝对利润幅度
^{64b absolute value 实值;绝对值
JzkI!5c<j absolutely vested interest 绝对既得权益
nO8e'&| absorbed cost 已吸收成本;已分摊成本
@[O|n)7 absorption 吸收;分摊;合并
P2
z~U absorption rate 吸收率;摊配率;分摊率
`M ~-(,++ ACB Finance Limited 亚洲商业财务有限公司
KK/siG~O acceptable form of reciprocity 合理的互惠条件
2Jt*s$ acceptable rate 适当利率;适当汇率
X>eFGCz}I acceptance agreement 承兑协议
0G8zFe*p acceptance for honour 参加承兑
H|<Zm:.%$ acceptor 承兑人;接受人;受票人
bqQR"; acceptor for honour 参加承兑人
h:r:qk accident insurance 意外保险
f|{&Y2h(R Accident Insurance Association of Hong Kong 香港意外保险公会
awOH50R accident insurance scheme 意外保险计划
b25C[C5C accident year basis 意外年度基准
ynZfO2kf accommodation 通融;贷款
dK7BjZTJo accommodation bill 通融票据;空头票据
+wm%`N;v< accommodation party 汇票代发人
`q7X(x account balance 帐户余额;帐户结余
}IV=qW, account book 帐簿
AL[,&_&uV account collected in advance 预收款项
8/W2;>?wKc account current book 往来帐簿
[f`7+RHrd account of after-acquired property 事后取得的财产报告
;_A?Zl} account of defaulter 拖欠帐目
et@<MU@` account payable 应付帐款
o AM)<#U> account payee only [A/C payee only] 只可转帐;存入收款人帐户
P"Y7N?\]( account receivable 应收帐款
>'&|{s[m account receivable report 应收帐款报表
R(#ZaFuo[ account statement 结单;帐单;会计财务报表
/Hyi/D{ W account title 帐户名称;会计科目
+\25ynM accountant's report 会计师报告
gO_d!x* Accountant's Report Rules 会计师报告规则
rC6{-42bb accounting and auditing procedure 会计与审计程序;会计与核数程序
GNM+sdy+ Accounting Arrangements 《会计安排》
uVzvUz{b accounting basis 会计基础
2E@y0[C? accounting by Official Receiver 破产管理署署长呈交的帐目
-~^sSLrbP Accounting Circular 《会计通告》
?PU7xO;_ accounting class 会计类别
.-cx9& accounting date 记帐日期;会计结算日期
D8)6yPwE accounting for money 款项核算
R-1C#R[ Accounting Officer 会计主任
Gg5+Ap D accounting period 会计报告期;会计期
> |(L3UA9 accounting policy 会计政策;会计方针
'E4}++\ accounting practice 会计惯例
Eu$hC]w accounting principle 会计准则
q4Y7 HE|ym accounting record 会计记录
;r95i1a' accounting report 会计报告
g
?{o2gG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:+meaxbu Accounting Society of China 中国会计学会
cA B<'44R accounting statement 会计报表
QJU\YH%} accounting system 会计制度;会计系统
A%.ZesjAx accounting transaction 会计事项;帐务交易
o|y1 m7X accounting treatment 会计处理
jL:GP}I= accounting year 会计年度
8]xYE19= accretion 增值;添加
S.*LsrSV accrual 应计项目;应累算数目
_''9-t;n, accrual basis 应计制;权责发生制
nYy+5u]FG accrual basis accounting 应计制会计;权责发生制会计
8l
>Xbz accrue 应累算;应计
1krSX2L accrued benefit 应累算利益
e}TDo`q accrued charges 应计费用
GyQvodqD accrued cumulative preference share dividend 应累算的累积优先股股息
Qv1cf accrued expenses 应累算费用
ria.MCe\! accrued interest payable 应付利息;应计未付利息
SX[ accrued interest receivable 应收利息;应计未收利息
r)[Xzn accrued right 累算权益
`"y:/F"{ accruing profit 应累算的利润
@$5=4HA accumulated fiscal reserve 累积财政储备
y*#+:D]o* accumulated profit 累积利润;滚存溢利
E[c6*I accumulated reserve 累积储备
y`8jz,&. accumulation of surplus income 累积收益盈余
mtVoA8(6 acquired assets 既得资产
h<bCm`qj acquisition 收购;购置;取得
j-7aJj% acquisition cost 购置成本
8_T9[]7V8 acquisition expenses 购置费用
\n^;r|J7k acquisition of 100% interest 收购全部股权
mQ^SpK # acquisition of control 取得控制权
xtzkgb,0[ acquisition of fixed assets 购置固定资产
U i`#B acquisition of shell “买壳”
>lF@M- acquisition price 收购价
ricL.[v9S act of God 天灾
) RNB;K~s9 acting partner 执事合伙人
ma@!"Z8S
active market 买卖活跃的市场;交投畅旺的市场;旺市
JHg
y&/ active partner 积极参与的合伙人
[rReBgV active trading 交投活跃
Sgn<=8,6c actual circulation 实际流通
0t6DD actual cost 实际成本
DJ|lel/' actual expenditure 实际开支;实际支出
C(2kx4 n actual income 实际入息;实际收入;实际收益
RSup_4A actual market 现货市场
pg{cZ1/ actual price 现货价;实际价格
NF'<8{~ actual profit 实际利润
_Oy;:XN actual quotation 实盘;实际价位;实际报价
N, 4hh? actual year basis 按实际年度计算
O[ F actuals 实货
#hXxrN actuarial investigation 精算调查
R_Z9aQ actuarial principle 精算原则
TVAa/_y2` actuarial report 精算师报告
Fmzkbt~oe Actuarial Society of Hong Kong 香港精算学会
XUTsW,WC actuarial valuation 精算师估值
o&>aYlXd actuary 精算师
TEi1,yc ad referendum agreement 暂定协议;有待覆核的协定
,iXQ"):!OB ad valorem duty 从价税;按值征税
*s|'V+1 ad valorem duty system 从价税制
OuyO_DSI ad valorem fee 从价费
i-R}O6 ad valorem tariff 从价关税
L)"CE]. additional allowance 额外免税额
#{@qC2!2/ additional amount for unexpired risk 未过期风险的额外款额
_,3%)sn-) additional assessable profit 补加应评税利润
z[0tM&pv additional assessment 补加评税
2W}jbOy additional commitment 额外承担
u=7#_ZC9L additional commitment vote 额外承担拨款
piXL6V @c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C0CJ; additional dependent parent allowance 供养父母额外免税额
&!B4v<#, U additional provision 额外拨款
5.
+_'bF| additional stamp duty 附加印花税
+-qa7 additional tax 补加税罚款;补加税款
^;wz+u4^l Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1wBmDEhS adjudged bankrupt 被裁定破产
I?_WV_T& adjudicated bankrupt 裁定破产人
x;A.Ll adjudication fee 裁定费;评定印花税额手续费;评估契据费
Av!xI adjudication of bankruptcy 裁定破产;宣告破产
|v_ttJ;+Y adjudication of insolvency 裁定无力偿还债务
LR3>_t adjusted actual 经调整的实数;调整后的实数
q2*1Gn9!j adjusted current assets 经调整的流动资产;调整后的流动资产
$J#Z`%B^y adjusted figure 经调整的数字;调整后的数额
,@\z{}~v adjusted liabilities 经调整的负债;调整后的负债
hP$5>G(3 adjusted loss 经调整的亏损;调整后的亏损
5 hW#BB adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
b"w@am>& adjusted profit 经调整的利润;调整后的利润
e'.CIspN adjusted surplus 经调整的盈余额;调整后的盈余额
12tk$FcY8* adjusted value 经调整的价值;调整后的价值
$4hi D;n adjustment 调整;修订;理算〔保险〕
NKl`IiGv adjustment centre 调剂中心
/q)
H0b adjustment lag 调整过程的时间差距;调整时差
"G@(Cb*+T adjustment mechanism 调整机制
"iUh.c=0F, adjustment of loss 亏损调整
Ezr q2/~Q adjustment process 调整过程;调整程序
A0bR.*3 adjustment range 调整幅度
S84S/y administered exchange rate 受管制汇率
0{-?Wy Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+3Z+#nGtk administration expenses 行政费用
+%Z:k administration fee 手续费;行政费
Y~@( administration in bankruptcy 破产管理
}yw>d\] f administration order 遗产管理令
mSGpxZ,IE administrator 管理人;遗产管理人
kt+h\^g administrator of the estate 遗产管理人
3 6t^iV*3 admission of debt 债项承认书
BDLJDyf B admission of proof 接纳债权证明
g!^mewtd advance 放贷款项;垫付款项;预支款项;预付款项
QWE\Ud.q advance account 暂支帐目;预付款帐户
2?:'p[z"] advance compensation 预付补偿金
i!iG7X)qT advance from shareholder 股东垫款
"bz]5c~ advance pending reimbursement 预支以待日后付还
c-U]3`;Q advanced economy 先进经济体系
e@iz`~[ advancement 预付;预付财产
V>c !V9w advances warrant 垫款令
~zVe?(W advancing 贷出
/#zs adverse balance 逆差
oA3;P]~[ adverse exchange 逆汇
*:ErZ UyQM advertisement addressed to shareholders 在报章刊登的致股东通告
)nrYxxN advice for collection 托收通知书
)>@%;\qV advice of drawing 提款通知书;汇票通知书
OxUc,%e9P advice of payment 付款通知
\\3 ?ij:v Advisory Committee [Securities and Futures Commission]
Vq'n$k} 谘询委员会〔证券及期货事务监察委员会〕
h.kjJF Advisory Committee on Diversification 经济多元化谘询委员会
U5p 3b; affidavit 誓章;遗产申报誓章
`uC^"R(m affidavit of no receipt 述明无收款的誓章
JF=T_SH^U affiliate 联号;联营公司;附属公司
z<gII~% affiliated company 附属公司;联号;联营公司
TeFi[1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zL9:e7o affordability 负担能力
PbFbihg African Development Bank [AfDB] 非洲开发银行
Q7\j:. after-acquired property 事后取得的财产
POf xN. after-hours dealing 市后交易
t#w,G after-tax profit 税后盈利;税后利润;税后溢利
g!OcWy)7 agency agreement 代理协议
KNR7Igw?} agency expenses 代理机构的开支
bz.sWBugR agency fee 代理费
Y^ y:N$3$\ Agency Law 《代理法》
)Br#R:# agent 代理人;承销人
|(CgX6 l3 agent of company 公司代理人
>=;hnLu agent's fee 代理人费;经纪费
8fktk?| aggregate 总计;总数;总体数字
q/ (h{cq aggregate amount 总款额;总额
x+b.9f4xJ aggregate assets and liabilities 总体资产与负债
VCwC$ts aggregate at constant price 按固定价格计算的总体数字
Yv0y8Vz@ aggregate demand 总需求
?Ezy0>j aggregate gross position 总持仓量
wN^^_ aggregate limit 总限额
6C/Pu!Sx? aggregate of salaries tax 合计薪俸税
oTrit_@3 aggregate performance 总体表现;总体业绩
mP's4 aggregate supply 总体供应
&h_Y?5k K aggregate surplus 总盈余
t+\<i8 aggregate total 整体总额
Q$sC%P(y aggregate value 总值;合计价值
q(A_k+NL aggregated basis 合计基准
}$g"|;<ha aggregated net chargeable income 合计应课税入息实额
;#mm_*L%@ aggregation 合并计算;合计;总和
y>7 r;e aggregation of incomes of husband and wife 夫妇入息合并计算
i:jns>E aggregation of property 财产的总和
'H#0-V"= agio 差价;贴水
R<O Rw] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+\?+cXSc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mq(-L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c6AwO?x/ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fzOh3FO+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
<{@ D^L6h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\U##b~Z,g 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y#6LNI agreement for a settlement 授产协议
_>;{+XRX[ agreement for assignment 转让协议
XVb9)a agreement for sale 售卖协议;买卖协议
L-9;"]d~| agreement for sale and purchase 买卖协议
+ej5C:El_} agreement for the payment of interest 支付利息协议
T Qx<lw agreement for the repayment of money 还款协议
57O|e/2 agreement of reinsurance 再保险协议
IZ87Px>zL Agricultural Bank of China 中国农业银行
wQ[!~>A air passenger departure tax 飞机乘客离境税
]2YC7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fRq+pUxU airport tax 机场税
0A-yQzL| alcohol duty 酒精税
1_l)$" alienation 让与;让渡;转让
pF9WKpzE
alimony 生活费;赡养费
6/ T/A+u All Ordinaries Index [AOI] 所有普通股指数
P&<NcOCL& all risks 全险;综合险
Onou:kmf1 All Sales Record for Stock Market 《股票市场成交报告》
$s-B Allied Capital Resources Limited 新联财务有限公司
v`G}sgn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lCBH3-0^ allocation letter 拨款信件
,~DKU*A_~ allocation of fund 分配款项;预留款项
)u4=k( allocation of profit 利润分配;溢利分配
2%9L'- allocation warrant 拨款令
?GqH/
(O allotment 分配;配股
$yq76 allotment notice 股份配售通知;配股通知
.}T- R? allotment of shares 股份分配
DtJ3`Jd allowable 可获宽免;免税的
yE(<F2 allowable business loss 可扣除的营业亏损
f2&6NC; allowable expenses 可扣税的支出
)1gT&sU