A:
jH4Wu`r;m A share A股;甲类股份
m$q* abatement of tax 减税;减扣免税额
Je`
w/Hl/U ABN AMRO Bank N.V. 荷兰银行
/bqJ6$ above-the-line expenditure 线上项目支出;经常预算支出
@(rLn above-the-line receipt 线上项目收入;经常预算收入
}HZ'i;~r|9 ABSA Asia Limited 南非联合亚洲有限公司
KhbbGdmfS$ absolute change 绝对数值变更
;{cl*EN absolute expenditure 实际开支
c<qJs-C4; absolute guideline figure 绝对准则数字
k${F7I(Tb absolute interest 绝对权益
#Cz:l|\ i absolute order of discharge 绝对破产解除令
VH.}}RS% absolute profit margin 绝对利润幅度
vYG$>* absolute value 实值;绝对值
Aj=c,]2 absolutely vested interest 绝对既得权益
R~BW=Dz,e absorbed cost 已吸收成本;已分摊成本
5cl%>U absorption 吸收;分摊;合并
_Hq)mF absorption rate 吸收率;摊配率;分摊率
)i>T\B ACB Finance Limited 亚洲商业财务有限公司
DZ|/#- k acceptable form of reciprocity 合理的互惠条件
3bB%@^< acceptable rate 适当利率;适当汇率
gH/k}M7tA# acceptance agreement 承兑协议
)$I"LyK) acceptance for honour 参加承兑
(%;D&
~%o acceptor 承兑人;接受人;受票人
]5J*UZ} acceptor for honour 参加承兑人
R
)e^H accident insurance 意外保险
885
,3AdA Accident Insurance Association of Hong Kong 香港意外保险公会
CB?H`R pC. accident insurance scheme 意外保险计划
(fWQ?6[ accident year basis 意外年度基准
g/soop\: accommodation 通融;贷款
px_%5^zRQ accommodation bill 通融票据;空头票据
BRMR>
~k( accommodation party 汇票代发人
*r]#jY4qx account balance 帐户余额;帐户结余
~w RozV account book 帐簿
Z7R+'OC account collected in advance 预收款项
4'#
_b account current book 往来帐簿
OKzk\F6 account of after-acquired property 事后取得的财产报告
GpM_Qp account of defaulter 拖欠帐目
J)Td'iT( account payable 应付帐款
)F35WP~ account payee only [A/C payee only] 只可转帐;存入收款人帐户
BLhuYuON account receivable 应收帐款
eM`"$xc
Oe account receivable report 应收帐款报表
aA.TlG@zP account statement 结单;帐单;会计财务报表
y<5xlN(+v account title 帐户名称;会计科目
uM~j accountant's report 会计师报告
#/`V.jXt> Accountant's Report Rules 会计师报告规则
M3
$MgsN: accounting and auditing procedure 会计与审计程序;会计与核数程序
LHP?!rO0 Accounting Arrangements 《会计安排》
:YZMRJL accounting basis 会计基础
l,3[hx accounting by Official Receiver 破产管理署署长呈交的帐目
5bKn6O)K Accounting Circular 《会计通告》
Ss7XjWP.} accounting class 会计类别
:dzamHbX9 accounting date 记帐日期;会计结算日期
-n~VMLd?@ accounting for money 款项核算
_&m Accounting Officer 会计主任
-vC?bumR% accounting period 会计报告期;会计期
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t*BaU accounting policy 会计政策;会计方针
Zx]"2U# accounting practice 会计惯例
OC[(Eq accounting principle 会计准则
2]*2b{gF, accounting record 会计记录
{z}OZHJN accounting report 会计报告
) 4'@=q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/1lUFL2D Accounting Society of China 中国会计学会
g @lAk%V4 accounting statement 会计报表
=>6'{32W_ accounting system 会计制度;会计系统
FeFH_ accounting transaction 会计事项;帐务交易
"$BWP accounting treatment 会计处理
z<mU$< accounting year 会计年度
{GiR-q{t accretion 增值;添加
Wc$1Re{z accrual 应计项目;应累算数目
Z`b{r;`m8 accrual basis 应计制;权责发生制
^T|~L<A3 accrual basis accounting 应计制会计;权责发生制会计
p( Q5!3C0q accrue 应累算;应计
f/qG:yTV` accrued benefit 应累算利益
Sf\mg4, accrued charges 应计费用
rB:W\5~7 accrued cumulative preference share dividend 应累算的累积优先股股息
b
fsTe W+ accrued expenses 应累算费用
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4(jjX accrued interest payable 应付利息;应计未付利息
Kq;Yb& accrued interest receivable 应收利息;应计未收利息
FiqcM-Af4 accrued right 累算权益
R{hKl#j;> accruing profit 应累算的利润
SpY%2Y.Dy accumulated fiscal reserve 累积财政储备
iB 5 Se accumulated profit 累积利润;滚存溢利
# -Ts]4v accumulated reserve 累积储备
9YpD\H` accumulation of surplus income 累积收益盈余
.r?-O{2t acquired assets 既得资产
!}^{W)h[ acquisition 收购;购置;取得
ZWSYh>" acquisition cost 购置成本
OE/O:F:1j acquisition expenses 购置费用
HLU'1As65 acquisition of 100% interest 收购全部股权
JQ8wL _C> acquisition of control 取得控制权
"tbKKh66 acquisition of fixed assets 购置固定资产
/%U+kW acquisition of shell “买壳”
e;<=aa)}? acquisition price 收购价
!285=cxz act of God 天灾
wvA@\-.+ acting partner 执事合伙人
kGMI
? active market 买卖活跃的市场;交投畅旺的市场;旺市
7PZ0 active partner 积极参与的合伙人
rr#&0`] active trading 交投活跃
pVt8z|p_;{ actual circulation 实际流通
&la;Vu"dp actual cost 实际成本
fG5 U' Vw actual expenditure 实际开支;实际支出
,m:YZ;J(Xd actual income 实际入息;实际收入;实际收益
}CA oB::& actual market 现货市场
Uok?FEN actual price 现货价;实际价格
lM5Xw actual profit 实际利润
A|8(3PiP actual quotation 实盘;实际价位;实际报价
*O|Z[> actual year basis 按实际年度计算
Llk4 =p actuals 实货
R;f!s/^) actuarial investigation 精算调查
{ls$#a+d actuarial principle 精算原则
gfs?H # actuarial report 精算师报告
'kK}9VKl Actuarial Society of Hong Kong 香港精算学会
)sVz;rF< actuarial valuation 精算师估值
5/Q^p" actuary 精算师
<ok/2v ad referendum agreement 暂定协议;有待覆核的协定
,&!Txyye ad valorem duty 从价税;按值征税
n9Z|69W6> ad valorem duty system 从价税制
A5zT^!`[ ad valorem fee 从价费
'tp1|n/1 ad valorem tariff 从价关税
vO"Sy{)Z> additional allowance 额外免税额
LzS@@'] additional amount for unexpired risk 未过期风险的额外款额
RUmJ=i'4/ additional assessable profit 补加应评税利润
ZUb6d*B additional assessment 补加评税
}Z-]m additional commitment 额外承担
hd.^ZD7 additional commitment vote 额外承担拨款
v3Y/D1jd" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*.AokY)_a additional dependent parent allowance 供养父母额外免税额
<5A(rDij additional provision 额外拨款
B8:_yAv o additional stamp duty 附加印花税
&'UYV> additional tax 补加税罚款;补加税款
aO?(ZL Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
|Gb"%5YD adjudged bankrupt 被裁定破产
x5k6yHn adjudicated bankrupt 裁定破产人
%^g BDlR^ adjudication fee 裁定费;评定印花税额手续费;评估契据费
Y0=qn'`. adjudication of bankruptcy 裁定破产;宣告破产
u~6`9'Ms adjudication of insolvency 裁定无力偿还债务
'@9h@,tc adjusted actual 经调整的实数;调整后的实数
}.O2xZ;}]' adjusted current assets 经调整的流动资产;调整后的流动资产
{b[8x
adjusted figure 经调整的数字;调整后的数额
hV/$6 8A_ adjusted liabilities 经调整的负债;调整后的负债
7^h?<X\ adjusted loss 经调整的亏损;调整后的亏损
*Y6BPFE*4 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
O/>$kG%ge adjusted profit 经调整的利润;调整后的利润
AS[cz!
> adjusted surplus 经调整的盈余额;调整后的盈余额
1y l2i|m+ adjusted value 经调整的价值;调整后的价值
pIk&NI adjustment 调整;修订;理算〔保险〕
Ujw A06 adjustment centre 调剂中心
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_uqvin adjustment lag 调整过程的时间差距;调整时差
%<JjftNQ adjustment mechanism 调整机制
P7(+{d{ adjustment of loss 亏损调整
JGp~A#H& adjustment process 调整过程;调整程序
%zyO} adjustment range 调整幅度
_* ] ~MQ= administered exchange rate 受管制汇率
n3-u.Fb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
PBb@J'b administration expenses 行政费用
+s
c|PB administration fee 手续费;行政费
J.mEOo!> administration in bankruptcy 破产管理
HjV3PFg
administration order 遗产管理令
K.n #;| administrator 管理人;遗产管理人
L{;q ^ administrator of the estate 遗产管理人
qCn(~: admission of debt 债项承认书
I3D8xl>P\ admission of proof 接纳债权证明
Sb+pB58&N advance 放贷款项;垫付款项;预支款项;预付款项
l)fF)\ |;= advance account 暂支帐目;预付款帐户
Qi#%&Jz>f advance compensation 预付补偿金
Z16G advance from shareholder 股东垫款
WaQCq0Enj advance pending reimbursement 预支以待日后付还
s!``OyI/Z advanced economy 先进经济体系
b&B<'Wb advancement 预付;预付财产
#[C|%uq advances warrant 垫款令
8l0%:6XbI advancing 贷出
0ejx;Mum adverse balance 逆差
n|Vs2 7 adverse exchange 逆汇
a= ;7 advertisement addressed to shareholders 在报章刊登的致股东通告
&96I4su advice for collection 托收通知书
d>eVR advice of drawing 提款通知书;汇票通知书
CeoK@y=o advice of payment 付款通知
"d>{hP Advisory Committee [Securities and Futures Commission]
IY?[ 0S 谘询委员会〔证券及期货事务监察委员会〕
gR"'|c Advisory Committee on Diversification 经济多元化谘询委员会
bWo-(
qxq affidavit 誓章;遗产申报誓章
a;D{P`%n affidavit of no receipt 述明无收款的誓章
~sshhuF affiliate 联号;联营公司;附属公司
Glcl7f"<^ affiliated company 附属公司;联号;联营公司
&xMR{: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
={-\)j affordability 负担能力
R3<>]/1p|P African Development Bank [AfDB] 非洲开发银行
c 's=>-X after-acquired property 事后取得的财产
7-.YVM~R after-hours dealing 市后交易
/Ou`$2H87 after-tax profit 税后盈利;税后利润;税后溢利
*r$Yv&c, agency agreement 代理协议
]fIv{[A_
agency expenses 代理机构的开支
MbC7`Sp&i agency fee 代理费
<ZxxlJS)6 Agency Law 《代理法》
;?1H& agent 代理人;承销人
a33}CVG-e3 agent of company 公司代理人
<Vm+Lt9 agent's fee 代理人费;经纪费
2?58=i%b aggregate 总计;总数;总体数字
tzJdUZJ aggregate amount 总款额;总额
Q\ TawRK8 aggregate assets and liabilities 总体资产与负债
/<vbv aggregate at constant price 按固定价格计算的总体数字
t&^9o$ aggregate demand 总需求
7R[4XQ% aggregate gross position 总持仓量
nellN}jYsM aggregate limit 总限额
ehl){Dd^ aggregate of salaries tax 合计薪俸税
-$J\BkI aggregate performance 总体表现;总体业绩
6uW?xB9 aggregate supply 总体供应
,J"6(nk aggregate surplus 总盈余
;ajCnSmR aggregate total 整体总额
'{p/F
$ aggregate value 总值;合计价值
j1%o+#df aggregated basis 合计基准
d76k1-m\o aggregated net chargeable income 合计应课税入息实额
l9"0Wu@_x aggregation 合并计算;合计;总和
b26#0;i aggregation of incomes of husband and wife 夫妇入息合并计算
fi^I1*S aggregation of property 财产的总和
b[<