A:
_xUiHX< A share A股;甲类股份
^>[DG]g abatement of tax 减税;减扣免税额
!=q {1\# ABN AMRO Bank N.V. 荷兰银行
\!z=x#!O$ above-the-line expenditure 线上项目支出;经常预算支出
oBKZ$&_h above-the-line receipt 线上项目收入;经常预算收入
B^$l]cvZ ABSA Asia Limited 南非联合亚洲有限公司
!4I?59 absolute change 绝对数值变更
^x:4%%Q]l absolute expenditure 实际开支
P|_?{1eO2 absolute guideline figure 绝对准则数字
&&JI$x0; absolute interest 绝对权益
-"!V&M absolute order of discharge 绝对破产解除令
D.R5- absolute profit margin 绝对利润幅度
5
BcuLRId: absolute value 实值;绝对值
.- c3f1i absolutely vested interest 绝对既得权益
jwAO{.}T1r absorbed cost 已吸收成本;已分摊成本
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78 absorption 吸收;分摊;合并
*% uv7G@%N absorption rate 吸收率;摊配率;分摊率
4ol=YGCI_ ACB Finance Limited 亚洲商业财务有限公司
@RbAC*Y]g acceptable form of reciprocity 合理的互惠条件
2tn%/gf'm acceptable rate 适当利率;适当汇率
R!}B^DVt acceptance agreement 承兑协议
P{QRmEE acceptance for honour 参加承兑
nGX~G^mZ acceptor 承兑人;接受人;受票人
a[ Txd=b acceptor for honour 参加承兑人
`acorfpi accident insurance 意外保险
?vf\_R'M Accident Insurance Association of Hong Kong 香港意外保险公会
,FS iE\ accident insurance scheme 意外保险计划
$`_(%tl accident year basis 意外年度基准
UkXc7D^jwm accommodation 通融;贷款
R%3H"FU9w accommodation bill 通融票据;空头票据
If!0w
;h accommodation party 汇票代发人
#8nF8J<4 account balance 帐户余额;帐户结余
CdTmL{Y1 account book 帐簿
EB@!?=0x account collected in advance 预收款项
JR7~|ov account current book 往来帐簿
>`,v?<>+ account of after-acquired property 事后取得的财产报告
LFGu|]( account of defaulter 拖欠帐目
\UtUP#Y{t account payable 应付帐款
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M)i:n account payee only [A/C payee only] 只可转帐;存入收款人帐户
TSHp.ABf account receivable 应收帐款
rYm<U!k account receivable report 应收帐款报表
|nU: account statement 结单;帐单;会计财务报表
tGM)"u- account title 帐户名称;会计科目
B;1wnKdj accountant's report 会计师报告
uz'beE Accountant's Report Rules 会计师报告规则
#)cRD#0 accounting and auditing procedure 会计与审计程序;会计与核数程序
=bv8W <# Accounting Arrangements 《会计安排》
sPc\xY accounting basis 会计基础
[k."R@? accounting by Official Receiver 破产管理署署长呈交的帐目
-!;vX
@ Accounting Circular 《会计通告》
9R.tkc|K accounting class 会计类别
tEP^w accounting date 记帐日期;会计结算日期
1{";u"q accounting for money 款项核算
nV']^3b Accounting Officer 会计主任
Z.<1,EKi= accounting period 会计报告期;会计期
9h*$P:S;1v accounting policy 会计政策;会计方针
QfwGf,0p accounting practice 会计惯例
E8NIH!dI accounting principle 会计准则
O]{H2&k@ accounting record 会计记录
#/1A:ig accounting report 会计报告
j#!J
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_Q.3X[88C Accounting Society of China 中国会计学会
OtQKDpJq accounting statement 会计报表
(W@
ypK@ accounting system 会计制度;会计系统
39~fP) accounting transaction 会计事项;帐务交易
@X\nY</E#M accounting treatment 会计处理
6{+~B2Ef accounting year 会计年度
XTZWbhNF accretion 增值;添加
$T3/*xN accrual 应计项目;应累算数目
xn}'!S2-b accrual basis 应计制;权责发生制
WWE?U-o accrual basis accounting 应计制会计;权责发生制会计
pF"z)E|^ accrue 应累算;应计
DC/CUKE.d accrued benefit 应累算利益
)]qFI"B7 accrued charges 应计费用
deu+ i accrued cumulative preference share dividend 应累算的累积优先股股息
{bc<0 accrued expenses 应累算费用
6[qRb+ds accrued interest payable 应付利息;应计未付利息
}T(|\
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@ZX{q~g! accrued right 累算权益
&V$'{ accruing profit 应累算的利润
Pv0OoN*eJ{ accumulated fiscal reserve 累积财政储备
aty
K^*aX accumulated profit 累积利润;滚存溢利
8,kbGlSD accumulated reserve 累积储备
aG=Y 6j
G accumulation of surplus income 累积收益盈余
CT"0"~~ acquired assets 既得资产
4&t6 acquisition 收购;购置;取得
x!"!oJG^k acquisition cost 购置成本
wz6e^ g acquisition expenses 购置费用
Po^2+s(fY acquisition of 100% interest 收购全部股权
J`"1DlH acquisition of control 取得控制权
OWq~BZ{ acquisition of fixed assets 购置固定资产
G.oaDGy acquisition of shell “买壳”
fylaH(LER acquisition price 收购价
j j$'DZk act of God 天灾
*]Vx=7D acting partner 执事合伙人
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-cz: active market 买卖活跃的市场;交投畅旺的市场;旺市
&ul9N)A active partner 积极参与的合伙人
K"=v|a. active trading 交投活跃
Tmw
:w~ actual circulation 实际流通
GXHk{G@TS actual cost 实际成本
w"l8M0$m actual expenditure 实际开支;实际支出
b0KorUr actual income 实际入息;实际收入;实际收益
yY&(?6\{<< actual market 现货市场
C %EQ9Iq6r actual price 现货价;实际价格
7rhpIP2n actual profit 实际利润
_fa]2I actual quotation 实盘;实际价位;实际报价
=#+Z KD actual year basis 按实际年度计算
;'<K}h actuals 实货
q_oYI3 actuarial investigation 精算调查
{s`1+6_&Vz actuarial principle 精算原则
m?M(79u[ actuarial report 精算师报告
UT^t7MY#O Actuarial Society of Hong Kong 香港精算学会
UiYA#m actuarial valuation 精算师估值
{1SxM / actuary 精算师
Tzk8y7$[ ad referendum agreement 暂定协议;有待覆核的协定
ueWG/`ig ad valorem duty 从价税;按值征税
@pG\5 Jnf ad valorem duty system 从价税制
j?&FK ad valorem fee 从价费
U7ajDw ad valorem tariff 从价关税
s lPFDBx additional allowance 额外免税额
WVo%'DtF` additional amount for unexpired risk 未过期风险的额外款额
f}+G;a9Nj additional assessable profit 补加应评税利润
~F' $p additional assessment 补加评税
F_I! + additional commitment 额外承担
2nEj
X\BY additional commitment vote 额外承担拨款
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)N| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n%?g+@y,^ additional dependent parent allowance 供养父母额外免税额
?Rl*5GRW additional provision 额外拨款
v4ueFEY additional stamp duty 附加印花税
' bT9AV% additional tax 补加税罚款;补加税款
uvmNQg
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Nq9(O#} adjudged bankrupt 被裁定破产
U2Ur N?T adjudicated bankrupt 裁定破产人
eg,S(;VEt adjudication fee 裁定费;评定印花税额手续费;评估契据费
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=322bnO adjudication of bankruptcy 裁定破产;宣告破产
2ag]p adjudication of insolvency 裁定无力偿还债务
chiQ+ adjusted actual 经调整的实数;调整后的实数
pCC0: adjusted current assets 经调整的流动资产;调整后的流动资产
glv(`cQ adjusted figure 经调整的数字;调整后的数额
I &m~ cBj< adjusted liabilities 经调整的负债;调整后的负债
mS);bs adjusted loss 经调整的亏损;调整后的亏损
z5i!GJB 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
|H@M- adjusted profit 经调整的利润;调整后的利润
Q 5jP`<zWU adjusted surplus 经调整的盈余额;调整后的盈余额
+HfjnEbtBs adjusted value 经调整的价值;调整后的价值
hrXN38- adjustment 调整;修订;理算〔保险〕
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"7' adjustment centre 调剂中心
\dfq&oyU\ adjustment lag 调整过程的时间差距;调整时差
->j9(76 " adjustment mechanism 调整机制
D<rjxP adjustment of loss 亏损调整
c`t1:%S adjustment process 调整过程;调整程序
Ik}*7D adjustment range 调整幅度
}U#S* administered exchange rate 受管制汇率
F\]rxl4(L Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Cu`ZgKLQ administration expenses 行政费用
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4s$93 administration fee 手续费;行政费
@RnG K 5 administration in bankruptcy 破产管理
Dgkt-:S/T| administration order 遗产管理令
95H`-A administrator 管理人;遗产管理人
r[?rwc^ administrator of the estate 遗产管理人
", |wG7N
K admission of debt 债项承认书
++kiCoC admission of proof 接纳债权证明
*wSl~J|ZM% advance 放贷款项;垫付款项;预支款项;预付款项
;=n7 Z advance account 暂支帐目;预付款帐户
k5ZwGJ#r advance compensation 预付补偿金
N..u<06j/ advance from shareholder 股东垫款
:}GxJT4 advance pending reimbursement 预支以待日后付还
Us%VBq advanced economy 先进经济体系
oS`F Yy advancement 预付;预付财产
^|x{E20 advances warrant 垫款令
Q!Op^4Jz advancing 贷出
s@q54 adverse balance 逆差
{bNnhW*qOu adverse exchange 逆汇
nY*ODL advertisement addressed to shareholders 在报章刊登的致股东通告
>^jm7}+hb advice for collection 托收通知书
A l` ;SWN advice of drawing 提款通知书;汇票通知书
#h&?wE> advice of payment 付款通知
`QkzWy~V3 Advisory Committee [Securities and Futures Commission]
GN>T } 谘询委员会〔证券及期货事务监察委员会〕
pH*L8tT
Advisory Committee on Diversification 经济多元化谘询委员会
2N]y)S_<V affidavit 誓章;遗产申报誓章
B;-oa;m:E= affidavit of no receipt 述明无收款的誓章
M.128J+xfS affiliate 联号;联营公司;附属公司
|FNP~5v affiliated company 附属公司;联号;联营公司
OIoAqt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$]T7Iwk affordability 负担能力
6#K_Rg>. African Development Bank [AfDB] 非洲开发银行
fDRQ(} after-acquired property 事后取得的财产
LD6fi after-hours dealing 市后交易
G?"1
z; after-tax profit 税后盈利;税后利润;税后溢利
*".7O*jjV agency agreement 代理协议
i$F)h<OU+ agency expenses 代理机构的开支
%\^x3wP&o\ agency fee 代理费
k\%{1oRA Agency Law 《代理法》
kO5KZ;+N- agent 代理人;承销人
w5[POo' 5 agent of company 公司代理人
J
L Z agent's fee 代理人费;经纪费
\UE9Ff+{ aggregate 总计;总数;总体数字
t=pG6U aggregate amount 总款额;总额
V}JW@ aggregate assets and liabilities 总体资产与负债
d5i/: aggregate at constant price 按固定价格计算的总体数字
#F9$"L1Hg aggregate demand 总需求
xL!05du
aggregate gross position 总持仓量
Z$pR_dazU aggregate limit 总限额
vw!i)JO8M aggregate of salaries tax 合计薪俸税
Wm\f:|U5` aggregate performance 总体表现;总体业绩
s+CWyW@ aggregate supply 总体供应
rLVAI#ci= aggregate surplus 总盈余
%"z W] aggregate total 整体总额
r&H>JCRZ<= aggregate value 总值;合计价值
Gm|QOuw aggregated basis 合计基准
#._!.P aggregated net chargeable income 合计应课税入息实额
ZWr\v!4 aggregation 合并计算;合计;总和
eHjR/MMr_ aggregation of incomes of husband and wife 夫妇入息合并计算
G%6wk=IH aggregation of property 财产的总和
p]>bN agio 差价;贴水
T"0a&.TLj 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》
w|M?t{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v` B_xEl 《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》
%d=-<EQ|& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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