A:
&
_; y.! A share A股;甲类股份
)Im3'0l> abatement of tax 减税;减扣免税额
Hd9XfU ABN AMRO Bank N.V. 荷兰银行
j'K38@M:MN above-the-line expenditure 线上项目支出;经常预算支出
F{<5aLaYti above-the-line receipt 线上项目收入;经常预算收入
-? s&pKi ABSA Asia Limited 南非联合亚洲有限公司
yuOS&+,P absolute change 绝对数值变更
veeI==] absolute expenditure 实际开支
LL&ud_Y absolute guideline figure 绝对准则数字
7A5p["?Z absolute interest 绝对权益
U-i.(UyZ absolute order of discharge 绝对破产解除令
JB3 "EFv absolute profit margin 绝对利润幅度
(n,u|}8Y absolute value 实值;绝对值
4({(i absolutely vested interest 绝对既得权益
XZ`:wmc| absorbed cost 已吸收成本;已分摊成本
3jjMY absorption 吸收;分摊;合并
r-}-C! absorption rate 吸收率;摊配率;分摊率
lVz9k ACB Finance Limited 亚洲商业财务有限公司
vw2`:]Q+ acceptable form of reciprocity 合理的互惠条件
qve
./ acceptable rate 适当利率;适当汇率
H`~;|6}]n acceptance agreement 承兑协议
! QM.P
t7c acceptance for honour 参加承兑
j~;;l!({i acceptor 承兑人;接受人;受票人
H~noJIw# acceptor for honour 参加承兑人
H{l) accident insurance 意外保险
^$v3eKA Accident Insurance Association of Hong Kong 香港意外保险公会
~C-,G"zw&G accident insurance scheme 意外保险计划
)VSwTx& accident year basis 意外年度基准
'Gx$Bj accommodation 通融;贷款
NYwR2oX accommodation bill 通融票据;空头票据
!\FkG8 accommodation party 汇票代发人
+oI3I~ account balance 帐户余额;帐户结余
q2hFOm account book 帐簿
%SrM|&[ account collected in advance 预收款项
M|q~6oM account current book 往来帐簿
#] CFA9z account of after-acquired property 事后取得的财产报告
+Y}V3(w9X account of defaulter 拖欠帐目
=-NiO@5o account payable 应付帐款
:_5/u|{
account payee only [A/C payee only] 只可转帐;存入收款人帐户
<3TA>Dz account receivable 应收帐款
ndink$ account receivable report 应收帐款报表
aTd
D`h account statement 结单;帐单;会计财务报表
qFco3 account title 帐户名称;会计科目
)"Q*G/+2Ie accountant's report 会计师报告
Wy4$*$ Accountant's Report Rules 会计师报告规则
c~0{s> accounting and auditing procedure 会计与审计程序;会计与核数程序
oc7$H>ET1 Accounting Arrangements 《会计安排》
M*sR3SZ
accounting basis 会计基础
mMSh2B accounting by Official Receiver 破产管理署署长呈交的帐目
+vW)vS[ Accounting Circular 《会计通告》
:w`3cwQ accounting class 会计类别
Kv37s0|g accounting date 记帐日期;会计结算日期
g:7,~}_}^ accounting for money 款项核算
aZ X mlq Accounting Officer 会计主任
20b<68h$: accounting period 会计报告期;会计期
Fk"Ee&H)( accounting policy 会计政策;会计方针
hoM|P8
}rh accounting practice 会计惯例
k1^\| accounting principle 会计准则
LJFG0 W accounting record 会计记录
]0c+/ \b& accounting report 会计报告
|F[=b'? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
j'?7D0> Accounting Society of China 中国会计学会
YAVy9$N- accounting statement 会计报表
7I=C+ accounting system 会计制度;会计系统
J@_ctGv accounting transaction 会计事项;帐务交易
?m7:if+y accounting treatment 会计处理
ujFzJdp3k accounting year 会计年度
[kV;[c} accretion 增值;添加
fpWg R4__ accrual 应计项目;应累算数目
Os&n accrual basis 应计制;权责发生制
Su8|R"qU accrual basis accounting 应计制会计;权责发生制会计
FOwnxYGVf accrue 应累算;应计
{sVY`}p| accrued benefit 应累算利益
c$:1:B9\ accrued charges 应计费用
X(A.X:" accrued cumulative preference share dividend 应累算的累积优先股股息
S0d~.ah30 accrued expenses 应累算费用
0Yl4eB- accrued interest payable 应付利息;应计未付利息
lDc-W =X= accrued interest receivable 应收利息;应计未收利息
fB1TFtAh accrued right 累算权益
KS}hU~ accruing profit 应累算的利润
9Fo fr accumulated fiscal reserve 累积财政储备
ke_[ accumulated profit 累积利润;滚存溢利
?S
Z1`.S accumulated reserve 累积储备
q%(EYM5Y accumulation of surplus income 累积收益盈余
Pq9|WV#F5/ acquired assets 既得资产
yWDTjY/ acquisition 收购;购置;取得
7ZxaPkIu&% acquisition cost 购置成本
urBc=3Rz acquisition expenses 购置费用
NGC,lv acquisition of 100% interest 收购全部股权
Wy .IcWK acquisition of control 取得控制权
&;i
"P acquisition of fixed assets 购置固定资产
WWKvh acquisition of shell “买壳”
,Lpixnm] acquisition price 收购价
l<g5yYyf act of God 天灾
0 B@n{PvR0 acting partner 执事合伙人
{q%Sx*k9[ active market 买卖活跃的市场;交投畅旺的市场;旺市
\1"'E@+ active partner 积极参与的合伙人
/E;y,o75 active trading 交投活跃
~y HU^5D actual circulation 实际流通
+Y"r71|A6+ actual cost 实际成本
}`(N:p actual expenditure 实际开支;实际支出
` x8J actual income 实际入息;实际收入;实际收益
xu5ia|gYz7 actual market 现货市场
j/`94'Y actual price 现货价;实际价格
k%s_0
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<BFQ: actual quotation 实盘;实际价位;实际报价
M`YWn ; actual year basis 按实际年度计算
>Fio;cn? actuals 实货
Tm}rH]F& actuarial investigation 精算调查
XfPFo6 actuarial principle 精算原则
7?j;7.i
s( actuarial report 精算师报告
IU FH:w] Actuarial Society of Hong Kong 香港精算学会
N;Dp~(1
J1 actuarial valuation 精算师估值
>F1kR\! actuary 精算师
dZ#&YG)?e ad referendum agreement 暂定协议;有待覆核的协定
{S/yL[S. ad valorem duty 从价税;按值征税
6!x&LoM ad valorem duty system 从价税制
7ELMd{CD ad valorem fee 从价费
C%d_@*82 ad valorem tariff 从价关税
;~fT,7qBah additional allowance 额外免税额
[.se|]t7X additional amount for unexpired risk 未过期风险的额外款额
Od+6 -J additional assessable profit 补加应评税利润
[x=jH>Y additional assessment 补加评税
<+MyZM(z> additional commitment 额外承担
]i(-I <` additional commitment vote 额外承担拨款
8Jf.ECQT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U,#yqER'r additional dependent parent allowance 供养父母额外免税额
> fnh+M additional provision 额外拨款
x:-.+C% additional stamp duty 附加印花税
Z4<L$i;/jN additional tax 补加税罚款;补加税款
A?_ =K Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
L86n}+
P\ adjudged bankrupt 被裁定破产
]]7mlQ adjudicated bankrupt 裁定破产人
O[tvR:Nh adjudication fee 裁定费;评定印花税额手续费;评估契据费
Q!-
0xlx adjudication of bankruptcy 裁定破产;宣告破产
P-F)%T[ adjudication of insolvency 裁定无力偿还债务
3 LDS
Z1f adjusted actual 经调整的实数;调整后的实数
A.<H>=Z#O adjusted current assets 经调整的流动资产;调整后的流动资产
H]Hv;fcC adjusted figure 经调整的数字;调整后的数额
We0.3aG adjusted liabilities 经调整的负债;调整后的负债
r/pH_@ adjusted loss 经调整的亏损;调整后的亏损
Grs]d-xI adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
4BnSqw a_ adjusted profit 经调整的利润;调整后的利润
`E+Jnu,jC adjusted surplus 经调整的盈余额;调整后的盈余额
KT]Pw\y5 adjusted value 经调整的价值;调整后的价值
?
WJ> p adjustment 调整;修订;理算〔保险〕
b0iSn#$ adjustment centre 调剂中心
S$KFf=0 adjustment lag 调整过程的时间差距;调整时差
kEwaT$ adjustment mechanism 调整机制
~wg:!VWA) adjustment of loss 亏损调整
X%yO5c\l2 adjustment process 调整过程;调整程序
]7-&V-Ct* adjustment range 调整幅度
F,
U*yj administered exchange rate 受管制汇率
@SCI"H%[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J>fQNW!{ administration expenses 行政费用
mF` B# administration fee 手续费;行政费
UOQEk22 administration in bankruptcy 破产管理
c/c$D;T administration order 遗产管理令
<: &* administrator 管理人;遗产管理人
21k5I #U administrator of the estate 遗产管理人
NM ]bgpP admission of debt 债项承认书
YK|bXSA[ admission of proof 接纳债权证明
*JggU advance 放贷款项;垫付款项;预支款项;预付款项
8DP+W$ advance account 暂支帐目;预付款帐户
I*9e]m" advance compensation 预付补偿金
{U&.D
[{& advance from shareholder 股东垫款
vJAZ%aW advance pending reimbursement 预支以待日后付还
!9 fz(9 advanced economy 先进经济体系
Gt9&)/# advancement 预付;预付财产
O=u1u}CP? advances warrant 垫款令
o7IxJCL=Q advancing 贷出
hig2
adverse balance 逆差
[+O"<Ua adverse exchange 逆汇
GfM;saTz{ advertisement addressed to shareholders 在报章刊登的致股东通告
C9p"?vX advice for collection 托收通知书
THmb6^ advice of drawing 提款通知书;汇票通知书
y%
:4b@< advice of payment 付款通知
2]% h$f+ Advisory Committee [Securities and Futures Commission]
!i=nSqW 谘询委员会〔证券及期货事务监察委员会〕
9UvXC)R1 Advisory Committee on Diversification 经济多元化谘询委员会
eQQ> affidavit 誓章;遗产申报誓章
^CwR!I.D}4 affidavit of no receipt 述明无收款的誓章
wAnb
Di{W affiliate 联号;联营公司;附属公司
!w&kyW?e affiliated company 附属公司;联号;联营公司
2^?:&1: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
v4@Z(M affordability 负担能力
n3J53| %v African Development Bank [AfDB] 非洲开发银行
cwGbSW$t after-acquired property 事后取得的财产
NcY608C after-hours dealing 市后交易
}9nDo*A"} after-tax profit 税后盈利;税后利润;税后溢利
AT5aDEb^^ agency agreement 代理协议
1q;#VS/D;H agency expenses 代理机构的开支
iNMx"F0r agency fee 代理费
2NB L}x Agency Law 《代理法》
o)'y.-@Q agent 代理人;承销人
)BRKZQN agent of company 公司代理人
{BKl` 1z agent's fee 代理人费;经纪费
j0@[Br %7 aggregate 总计;总数;总体数字
IIy~[4dW aggregate amount 总款额;总额
~'R(2[L!; aggregate assets and liabilities 总体资产与负债
$s<Ne{? aggregate at constant price 按固定价格计算的总体数字
qCv20#!"| aggregate demand 总需求
:;t
#\%L/ aggregate gross position 总持仓量
uc|45Zxt aggregate limit 总限额
?yh}/T\qp aggregate of salaries tax 合计薪俸税
*L!!]Q2c aggregate performance 总体表现;总体业绩
M DF%\Sx aggregate supply 总体供应
7RZh<