A:
JCITIjD7= A share A股;甲类股份
[rhK2fr:i abatement of tax 减税;减扣免税额
@hOY& ABN AMRO Bank N.V. 荷兰银行
%vrUk;<35 above-the-line expenditure 线上项目支出;经常预算支出
M""X_~&I" above-the-line receipt 线上项目收入;经常预算收入
w6k^|." ABSA Asia Limited 南非联合亚洲有限公司
]G=^7O]`C! absolute change 绝对数值变更
Jz_`dLL^w absolute expenditure 实际开支
!=+hU/e absolute guideline figure 绝对准则数字
YccD^w[`B absolute interest 绝对权益
?)+I'lW! absolute order of discharge 绝对破产解除令
IAbH_+7O absolute profit margin 绝对利润幅度
[-Mfgw]i absolute value 实值;绝对值
#!M;4~Sfx absolutely vested interest 绝对既得权益
ob=IaZ@? absorbed cost 已吸收成本;已分摊成本
}nNCgH absorption 吸收;分摊;合并
X57\sggK absorption rate 吸收率;摊配率;分摊率
q?Mmkh)g ACB Finance Limited 亚洲商业财务有限公司
mv9@Az9 acceptable form of reciprocity 合理的互惠条件
xV5eKV acceptable rate 适当利率;适当汇率
c<g{&YJ acceptance agreement 承兑协议
knu>{a} acceptance for honour 参加承兑
J.npv1F acceptor 承兑人;接受人;受票人
]4oF!S%F acceptor for honour 参加承兑人
3sBu`R*hk accident insurance 意外保险
ob>2SU[Y Accident Insurance Association of Hong Kong 香港意外保险公会
T$9tO{ accident insurance scheme 意外保险计划
PF/eQZ*4 accident year basis 意外年度基准
vC!}%sxVw_ accommodation 通融;贷款
C+c;UzbD accommodation bill 通融票据;空头票据
u+vUv~4A6 accommodation party 汇票代发人
\!:^=2VF account balance 帐户余额;帐户结余
1'[_J account book 帐簿
<al/>7z'
O account collected in advance 预收款项
VSa#X |z account current book 往来帐簿
|B.tBt^ account of after-acquired property 事后取得的财产报告
dJd(m&.|N account of defaulter 拖欠帐目
!BW6l)=L account payable 应付帐款
veh?oJi@ account payee only [A/C payee only] 只可转帐;存入收款人帐户
AE 2>smp5@ account receivable 应收帐款
(Puag* account receivable report 应收帐款报表
E
h>qUa account statement 结单;帐单;会计财务报表
h48
jKL( account title 帐户名称;会计科目
ey>V^Fj accountant's report 会计师报告
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^67HtNQ Accountant's Report Rules 会计师报告规则
MHkTN accounting and auditing procedure 会计与审计程序;会计与核数程序
x*uQBNf= Accounting Arrangements 《会计安排》
%B'*eBj~fw accounting basis 会计基础
8yV?l7 accounting by Official Receiver 破产管理署署长呈交的帐目
!Wz%Hy:ZK Accounting Circular 《会计通告》
juQQ accounting class 会计类别
0(!D1G{ul accounting date 记帐日期;会计结算日期
Ks@ accounting for money 款项核算
&c)n\x* Accounting Officer 会计主任
`-L{J0xq accounting period 会计报告期;会计期
oO8V0VE\ accounting policy 会计政策;会计方针
m#a0HH accounting practice 会计惯例
)a%kAUNj accounting principle 会计准则
|+Fko8- accounting record 会计记录
0R%R2p'wG accounting report 会计报告
w(KB=lA2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B&E qd Accounting Society of China 中国会计学会
>F~]r$G accounting statement 会计报表
,KHebv! accounting system 会计制度;会计系统
_Hn-bp[?> accounting transaction 会计事项;帐务交易
H#luG_) accounting treatment 会计处理
!!4` #Z0+# accounting year 会计年度
fH/J8< accretion 增值;添加
ah\yw accrual 应计项目;应累算数目
X>`e(1`_O accrual basis 应计制;权责发生制
\,i?WgWv accrual basis accounting 应计制会计;权责发生制会计
L`Lro:E?kL accrue 应累算;应计
e-dpk^- accrued benefit 应累算利益
-5~&A6+ILn accrued charges 应计费用
U!rhj&n accrued cumulative preference share dividend 应累算的累积优先股股息
7LM?<lp] accrued expenses 应累算费用
_S[@d^cY accrued interest payable 应付利息;应计未付利息
G/:;Qig accrued interest receivable 应收利息;应计未收利息
[h>RO55e accrued right 累算权益
XUrxnJ4 accruing profit 应累算的利润
k<098F accumulated fiscal reserve 累积财政储备
Qb}1tn) accumulated profit 累积利润;滚存溢利
ppjS|l*` accumulated reserve 累积储备
0T{Z'3^= accumulation of surplus income 累积收益盈余
Bg?f}nu7 acquired assets 既得资产
?n 9<PMo acquisition 收购;购置;取得
y3 vDKZ acquisition cost 购置成本
b'Scoa7@' acquisition expenses 购置费用
}6;v`1Hr acquisition of 100% interest 收购全部股权
f,'gQ5\ X3 acquisition of control 取得控制权
b42"Y,sbB acquisition of fixed assets 购置固定资产
a&3pPfC acquisition of shell “买壳”
|]tIE{d acquisition price 收购价
"Cz8nG act of God 天灾
'+6SkZ acting partner 执事合伙人
$n30[P@p; active market 买卖活跃的市场;交投畅旺的市场;旺市
A.@S>H'P
active partner 积极参与的合伙人
Hy _ ( active trading 交投活跃
Q:6i
3 Nr/ actual circulation 实际流通
SLyeonM-C actual cost 实际成本
$wgHaSni actual expenditure 实际开支;实际支出
5E|y5|8fb actual income 实际入息;实际收入;实际收益
i /j
DwA actual market 现货市场
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s#v[Y actual price 现货价;实际价格
oDtgBO< actual profit 实际利润
%|&Wc pQR actual quotation 实盘;实际价位;实际报价
j:)"s_ actual year basis 按实际年度计算
?U\@?@ actuals 实货
?pS,?>J f actuarial investigation 精算调查
PyOj{WX>W actuarial principle 精算原则
B:-qUuS?R actuarial report 精算师报告
h[|c?\E
z Actuarial Society of Hong Kong 香港精算学会
>}& :y{z~ actuarial valuation 精算师估值
G4=R4'hC actuary 精算师
'G6g
yO/K ad referendum agreement 暂定协议;有待覆核的协定
{tq.c9+!d ad valorem duty 从价税;按值征税
'&XL|_Iq ad valorem duty system 从价税制
f-lM[\ma_ ad valorem fee 从价费
k,p:!S(bl ad valorem tariff 从价关税
~]CQ
DR: additional allowance 额外免税额
F/91Es additional amount for unexpired risk 未过期风险的额外款额
T*AXS|=ju additional assessable profit 补加应评税利润
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H8X=[x additional assessment 补加评税
Fx6c*KNX3
additional commitment 额外承担
rD"$,-h additional commitment vote 额外承担拨款
cym<uh-Wg^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U3R;'80 f additional dependent parent allowance 供养父母额外免税额
M0+xl+c+ additional provision 额外拨款
9/?@2 additional stamp duty 附加印花税
]LcCom:] additional tax 补加税罚款;补加税款
U`G Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`\}Ck1o adjudged bankrupt 被裁定破产
ZDQc_{e{ adjudicated bankrupt 裁定破产人
FTVV+9.l: adjudication fee 裁定费;评定印花税额手续费;评估契据费
V7+fNr]I adjudication of bankruptcy 裁定破产;宣告破产
u,E_Ezq adjudication of insolvency 裁定无力偿还债务
})v`` + adjusted actual 经调整的实数;调整后的实数
>s5i adjusted current assets 经调整的流动资产;调整后的流动资产
{`-f<>N3 adjusted figure 经调整的数字;调整后的数额
mE|?0mRA % adjusted liabilities 经调整的负债;调整后的负债
/0.m|Th'm adjusted loss 经调整的亏损;调整后的亏损
QD2;JI2 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
(:g ZZG adjusted profit 经调整的利润;调整后的利润
&xAwk-{W adjusted surplus 经调整的盈余额;调整后的盈余额
l2Gtw*i_I adjusted value 经调整的价值;调整后的价值
U=kPxe adjustment 调整;修订;理算〔保险〕
%<^IAMkp adjustment centre 调剂中心
8)Z)pCN adjustment lag 调整过程的时间差距;调整时差
DlMT<ld adjustment mechanism 调整机制
CyR1.|!@ adjustment of loss 亏损调整
8^ujA adjustment process 调整过程;调整程序
4qsP/`8 adjustment range 调整幅度
yi29+T7j4S administered exchange rate 受管制汇率
!R`E+G@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
nM<B{AR5^ administration expenses 行政费用
O`M6=\ administration fee 手续费;行政费
uK6'TJ administration in bankruptcy 破产管理
rpB0?h!$ administration order 遗产管理令
m }J@w~# administrator 管理人;遗产管理人
R^hlfKnt administrator of the estate 遗产管理人
V6L0\ admission of debt 债项承认书
V_x8
Q+~? admission of proof 接纳债权证明
SsY:gp_ advance 放贷款项;垫付款项;预支款项;预付款项
prk@uYCa = advance account 暂支帐目;预付款帐户
762c`aP_( advance compensation 预付补偿金
|ee A>z"I advance from shareholder 股东垫款
rk E;OU advance pending reimbursement 预支以待日后付还
99KW("C1F advanced economy 先进经济体系
+u[^@>_I0 advancement 预付;预付财产
d,5,OJY2f advances warrant 垫款令
"hbCP4 advancing 贷出
` P,-NVB adverse balance 逆差
WA?We7m$ adverse exchange 逆汇
@'~7O4WH advertisement addressed to shareholders 在报章刊登的致股东通告
K!<3|d advice for collection 托收通知书
t+l{D#?a
advice of drawing 提款通知书;汇票通知书
5qL;@Y advice of payment 付款通知
RSTA!?K/. Advisory Committee [Securities and Futures Commission]
<Od5} 谘询委员会〔证券及期货事务监察委员会〕
nu6p{_M Advisory Committee on Diversification 经济多元化谘询委员会
~_]i'ii8 affidavit 誓章;遗产申报誓章
M669G;w(K affidavit of no receipt 述明无收款的誓章
\dHdL\f affiliate 联号;联营公司;附属公司
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!yBEpMo affiliated company 附属公司;联号;联营公司
HYwtGj~5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%_L~"E 2e affordability 负担能力
N|3a(mtiZ' African Development Bank [AfDB] 非洲开发银行
Y(<(!TJ- after-acquired property 事后取得的财产
0hpU9w}12 after-hours dealing 市后交易
@TraEBJGL after-tax profit 税后盈利;税后利润;税后溢利
:5#iVa#< agency agreement 代理协议
X
2Zp@q( agency expenses 代理机构的开支
r}4 agency fee 代理费
wZs jbNf`K Agency Law 《代理法》
!CUy{nV agent 代理人;承销人
+=Y$v2BZA3 agent of company 公司代理人
q |Orv=v agent's fee 代理人费;经纪费
9$WA<1PK+ aggregate 总计;总数;总体数字
}I"k=>Ycns aggregate amount 总款额;总额
"+Kp8n6 aggregate assets and liabilities 总体资产与负债
U:fGIEz{ZY aggregate at constant price 按固定价格计算的总体数字
jV.9d@EC aggregate demand 总需求
,ieew` aggregate gross position 总持仓量
d9.I83SS aggregate limit 总限额
w\}Q.$@ aggregate of salaries tax 合计薪俸税
Vwpy/5Hmp aggregate performance 总体表现;总体业绩
W5(.Hub} aggregate supply 总体供应
(J5M+K\H aggregate surplus 总盈余
J] )gXVRM aggregate total 整体总额
9zNMv- aggregate value 总值;合计价值
N+zR7`AG8 aggregated basis 合计基准
vm.%)F#@ aggregated net chargeable income 合计应课税入息实额
}Sh3AH/ aggregation 合并计算;合计;总和
_ YcIGOL aggregation of incomes of husband and wife 夫妇入息合并计算
bqwn_=. aggregation of property 财产的总和
bE%*ZB agio 差价;贴水
jyFKO[s\X Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
r:Ok z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qpX`ZY^ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
2Xqa?ay0> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0I}c|V'P 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Id?2(Tg Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X8 A$&