A:
CL-mt5Kx#7 A share A股;甲类股份
C'c9AoE5> abatement of tax 减税;减扣免税额
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k;( ABN AMRO Bank N.V. 荷兰银行
?]#U~M<' above-the-line expenditure 线上项目支出;经常预算支出
Aj;F$(su above-the-line receipt 线上项目收入;经常预算收入
G`HL^/Z* ABSA Asia Limited 南非联合亚洲有限公司
IO\>U(:vx absolute change 绝对数值变更
W l+[{# absolute expenditure 实际开支
uKcwVEu absolute guideline figure 绝对准则数字
uM^eoh_ absolute interest 绝对权益
m% {4 absolute order of discharge 绝对破产解除令
=tv,B3Mo absolute profit margin 绝对利润幅度
1E*No1 absolute value 实值;绝对值
%EooGHGF? absolutely vested interest 绝对既得权益
6SIk,Isy8 absorbed cost 已吸收成本;已分摊成本
8C{mV^cn~ absorption 吸收;分摊;合并
=+qtk(p absorption rate 吸收率;摊配率;分摊率
V~uH)IMkh7 ACB Finance Limited 亚洲商业财务有限公司
]$>O-- acceptable form of reciprocity 合理的互惠条件
i:ZL0nH- acceptable rate 适当利率;适当汇率
Q/,bEDc& acceptance agreement 承兑协议
^T[8j/9o^ acceptance for honour 参加承兑
CfguL@tR. acceptor 承兑人;接受人;受票人
R#ABda9 acceptor for honour 参加承兑人
ccc*"_45# accident insurance 意外保险
k !S0-/h Accident Insurance Association of Hong Kong 香港意外保险公会
v`"z
accident insurance scheme 意外保险计划
2F0@M|' accident year basis 意外年度基准
[X'XxYbZ accommodation 通融;贷款
qn VxP& accommodation bill 通融票据;空头票据
7cGc`7 accommodation party 汇票代发人
=/Ob
kVYf account balance 帐户余额;帐户结余
`.dX@< account book 帐簿
DD3.el}6a account collected in advance 预收款项
U[EM<5@I account current book 往来帐簿
TBN0u k account of after-acquired property 事后取得的财产报告
hjVct
r account of defaulter 拖欠帐目
GJ:65)KU account payable 应付帐款
^tS{a *Yn account payee only [A/C payee only] 只可转帐;存入收款人帐户
Z*EK56.b account receivable 应收帐款
VQ5D?^'0/ account receivable report 应收帐款报表
R36BvW0X account statement 结单;帐单;会计财务报表
"+oP((9 account title 帐户名称;会计科目
L*xu<(>K accountant's report 会计师报告
b'9\j.By Accountant's Report Rules 会计师报告规则
<9JI@\> accounting and auditing procedure 会计与审计程序;会计与核数程序
>wz&{9ni Accounting Arrangements 《会计安排》
v71j1Q}6 accounting basis 会计基础
D#ZzhHHP accounting by Official Receiver 破产管理署署长呈交的帐目
n[~kcF Accounting Circular 《会计通告》
k8!|WqfP accounting class 会计类别
D00I!D16 accounting date 记帐日期;会计结算日期
B?BB accounting for money 款项核算
m0}Pq{g Accounting Officer 会计主任
B$R"Ntp accounting period 会计报告期;会计期
{E6M_qZ accounting policy 会计政策;会计方针
xbbQ)sH&m accounting practice 会计惯例
y0!-].5UH accounting principle 会计准则
\LYB% K} accounting record 会计记录
4e6x1`Y{xB accounting report 会计报告
C-i9F%.. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.lclW0* Accounting Society of China 中国会计学会
Sz_bjh yT} accounting statement 会计报表
)Gf"#TM[ accounting system 会计制度;会计系统
x=1Iuc;&3 accounting transaction 会计事项;帐务交易
[$PW {d8| accounting treatment 会计处理
/NFk@8<? accounting year 会计年度
2YT1]x 3 accretion 增值;添加
!t. accrual 应计项目;应累算数目
F];"d0O#5 accrual basis 应计制;权责发生制
eI?|Ps{S accrual basis accounting 应计制会计;权责发生制会计
[1+ o accrue 应累算;应计
[BPK0 accrued benefit 应累算利益
4R 9lA accrued charges 应计费用
`/W6,] accrued cumulative preference share dividend 应累算的累积优先股股息
v|IPus|> accrued expenses 应累算费用
_Xs(3V@'} accrued interest payable 应付利息;应计未付利息
Q"o* \I accrued interest receivable 应收利息;应计未收利息
,"MRA accrued right 累算权益
&J>XKO nl accruing profit 应累算的利润
lD`@{A accumulated fiscal reserve 累积财政储备
O*;$))<wX accumulated profit 累积利润;滚存溢利
>3{#S: accumulated reserve 累积储备
q1rBSlzN accumulation of surplus income 累积收益盈余
DRp h?V\ acquired assets 既得资产
Mnj\t3: acquisition 收购;购置;取得
9|kc$+(+6 acquisition cost 购置成本
V*xo3hU acquisition expenses 购置费用
0:NCIsIm< acquisition of 100% interest 收购全部股权
\<cs:C\h7 acquisition of control 取得控制权
&hTe-Es acquisition of fixed assets 购置固定资产
.[%^~q7 acquisition of shell “买壳”
UH8q:jOi acquisition price 收购价
S511}KPbm/ act of God 天灾
K]~! =j)v acting partner 执事合伙人
9'1XZpM1 active market 买卖活跃的市场;交投畅旺的市场;旺市
,]A|z ~q active partner 积极参与的合伙人
5Q)hl.<{o7 active trading 交投活跃
@1+gY4g actual circulation 实际流通
_/FpmnaY actual cost 实际成本
z|KQiLza actual expenditure 实际开支;实际支出
T\ixS-%^ actual income 实际入息;实际收入;实际收益
XH^X4W actual market 现货市场
\fX0&l;T9\ actual price 现货价;实际价格
EC`!&Yp+ actual profit 实际利润
Z2Q'9C},m actual quotation 实盘;实际价位;实际报价
*d~).z) actual year basis 按实际年度计算
j ^Tb= actuals 实货
kn$2_I9 actuarial investigation 精算调查
E#?Bn5-uBs actuarial principle 精算原则
T^z actuarial report 精算师报告
a ~ Actuarial Society of Hong Kong 香港精算学会
/Bt+Ov3k actuarial valuation 精算师估值
r6JQRSakR actuary 精算师
rI'kGqU ad referendum agreement 暂定协议;有待覆核的协定
xE$>;30b_ ad valorem duty 从价税;按值征税
8fI]QW ad valorem duty system 从价税制
2F}D?]A ad valorem fee 从价费
k?!CJ@5$ ad valorem tariff 从价关税
5`_UIYcI additional allowance 额外免税额
Gy]ZYo( additional amount for unexpired risk 未过期风险的额外款额
V4["+Y additional assessable profit 补加应评税利润
[Re.sX}$Y additional assessment 补加评税
",v!geMvu additional commitment 额外承担
}s@
i additional commitment vote 额外承担拨款
0uZL*4A+C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MH0xD additional dependent parent allowance 供养父母额外免税额
7>-"r*W +z additional provision 额外拨款
EDDld6O, additional stamp duty 附加印花税
8|cQW-L additional tax 补加税罚款;补加税款
e) \PW1b Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4MFdhJoN adjudged bankrupt 被裁定破产
T)Uhp adjudicated bankrupt 裁定破产人
'K!u}py adjudication fee 裁定费;评定印花税额手续费;评估契据费
6L/` adjudication of bankruptcy 裁定破产;宣告破产
6_=t~9sY adjudication of insolvency 裁定无力偿还债务
4[XiD*
* adjusted actual 经调整的实数;调整后的实数
'kBq@> adjusted current assets 经调整的流动资产;调整后的流动资产
yq=rv$.s adjusted figure 经调整的数字;调整后的数额
up;^,I adjusted liabilities 经调整的负债;调整后的负债
sZDxTP+ adjusted loss 经调整的亏损;调整后的亏损
n:8<Ijrh 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
)c<X.4 adjusted profit 经调整的利润;调整后的利润
;irAq| adjusted surplus 经调整的盈余额;调整后的盈余额
Puq adjusted value 经调整的价值;调整后的价值
]aZ3_<b adjustment 调整;修订;理算〔保险〕
EyDH-}Y adjustment centre 调剂中心
Ivx]DXR| adjustment lag 调整过程的时间差距;调整时差
}8LTYn adjustment mechanism 调整机制
xbNL <3"a adjustment of loss 亏损调整
s?yl4\]Muf adjustment process 调整过程;调整程序
">M:6\B adjustment range 调整幅度
VkD}gJY administered exchange rate 受管制汇率
L!LhH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@c-| Sl administration expenses 行政费用
6k6}SlN[ administration fee 手续费;行政费
DX(!G a administration in bankruptcy 破产管理
<HfmNhI85( administration order 遗产管理令
K[^BRn administrator 管理人;遗产管理人
T( z/Jm3 administrator of the estate 遗产管理人
s= bP@[Gj admission of debt 债项承认书
DyCnL@ admission of proof 接纳债权证明
v\G+t2{ advance 放贷款项;垫付款项;预支款项;预付款项
M\D25=( advance account 暂支帐目;预付款帐户
oIv\Xdc8 1 advance compensation 预付补偿金
1EHL8@.M advance from shareholder 股东垫款
]
L6LB\ advance pending reimbursement 预支以待日后付还
=`OnFdI advanced economy 先进经济体系
hkDew0k advancement 预付;预付财产
J,D^fVIw advances warrant 垫款令
2I>`{#fV advancing 贷出
2o<aEn&7|e adverse balance 逆差
yfZYGhPN( adverse exchange 逆汇
*[+{KJ advertisement addressed to shareholders 在报章刊登的致股东通告
+lhnc{;WJv advice for collection 托收通知书
y41~ advice of drawing 提款通知书;汇票通知书
VLcwBdo advice of payment 付款通知
-J;;6aA Advisory Committee [Securities and Futures Commission]
FyWrb+_0v 谘询委员会〔证券及期货事务监察委员会〕
hiw>Q7W Advisory Committee on Diversification 经济多元化谘询委员会
*:Uq
;)* affidavit 誓章;遗产申报誓章
)ml#2XP!f affidavit of no receipt 述明无收款的誓章
OV/
&'rC affiliate 联号;联营公司;附属公司
M&}_3 affiliated company 附属公司;联号;联营公司
NArr2o2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3XIL; 5 affordability 负担能力
P*/ig0_fM African Development Bank [AfDB] 非洲开发银行
|e91KmiqJ after-acquired property 事后取得的财产
}$` PZUw> after-hours dealing 市后交易
Xu7lV after-tax profit 税后盈利;税后利润;税后溢利
4l@aga agency agreement 代理协议
5Bp>*MR/". agency expenses 代理机构的开支
i?D)XXB85 agency fee 代理费
KtcuGI/A Agency Law 《代理法》
gTk*v0WBm agent 代理人;承销人
V)c.AX5 agent of company 公司代理人
Rnw v/) agent's fee 代理人费;经纪费
\u*[mrX_B: aggregate 总计;总数;总体数字
y]}N[l aggregate amount 总款额;总额
T\ [CQO aggregate assets and liabilities 总体资产与负债
6E$ET5p&