A:
>V&GL{ A share A股;甲类股份
Q1DiEg abatement of tax 减税;减扣免税额
F Zk[w>{ ABN AMRO Bank N.V. 荷兰银行
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U above-the-line expenditure 线上项目支出;经常预算支出
h;J%Z!Rjw above-the-line receipt 线上项目收入;经常预算收入
Oc/ i' ABSA Asia Limited 南非联合亚洲有限公司
F[0w*i&u5 absolute change 绝对数值变更
z+nq<%"' absolute expenditure 实际开支
hOm0ND?;1 absolute guideline figure 绝对准则数字
YUlH5rO3 absolute interest 绝对权益
v=YI%{tx) absolute order of discharge 绝对破产解除令
(i]0IYMXy* absolute profit margin 绝对利润幅度
z+Ej`$E{lD absolute value 实值;绝对值
{=P}c:iW absolutely vested interest 绝对既得权益
iDlg>UYd absorbed cost 已吸收成本;已分摊成本
q9(hn_X@/ absorption 吸收;分摊;合并
1_)Y{3L absorption rate 吸收率;摊配率;分摊率
|eej}G(,m} ACB Finance Limited 亚洲商业财务有限公司
sTi3x)#xB acceptable form of reciprocity 合理的互惠条件
#-g2p?+i& acceptable rate 适当利率;适当汇率
HU-#xK acceptance agreement 承兑协议
?a~#`< acceptance for honour 参加承兑
-L2%,.E>4 acceptor 承兑人;接受人;受票人
PkF'#W% acceptor for honour 参加承兑人
OUm,;WNLf accident insurance 意外保险
F'njtrO3 Accident Insurance Association of Hong Kong 香港意外保险公会
sfCU"O2G accident insurance scheme 意外保险计划
^<Sy{KY accident year basis 意外年度基准
t\-;n:p- accommodation 通融;贷款
sTECNY=l accommodation bill 通融票据;空头票据
EB5^eNdL accommodation party 汇票代发人
x<) T,c5Y account balance 帐户余额;帐户结余
ODPWFdRar account book 帐簿
G5$YXNV account collected in advance 预收款项
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phza account current book 往来帐簿
PtOYlZTe? account of after-acquired property 事后取得的财产报告
9Ljd
or account of defaulter 拖欠帐目
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account payable 应付帐款
v
<E#`4{ account payee only [A/C payee only] 只可转帐;存入收款人帐户
V}q=!zz account receivable 应收帐款
;QQ/bM&I account receivable report 应收帐款报表
sW@_q8lG account statement 结单;帐单;会计财务报表
u%nhQ% account title 帐户名称;会计科目
g|x*sZR~Y accountant's report 会计师报告
N-Sjd%Z Accountant's Report Rules 会计师报告规则
|Q#CQz accounting and auditing procedure 会计与审计程序;会计与核数程序
TiSV`V q Accounting Arrangements 《会计安排》
ob7hNo# accounting basis 会计基础
/Au7X'} accounting by Official Receiver 破产管理署署长呈交的帐目
S~.%G)R Accounting Circular 《会计通告》
dqw0ns.2 accounting class 会计类别
ZrDr/Q~ accounting date 记帐日期;会计结算日期
!]!J"!xg* accounting for money 款项核算
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Accounting Officer 会计主任
OBZ:C! accounting period 会计报告期;会计期
Zex`n:Wl?j accounting policy 会计政策;会计方针
6Zq7O\ accounting practice 会计惯例
4Kn)5> accounting principle 会计准则
6i*LP(n accounting record 会计记录
VJ|80?4h accounting report 会计报告
!FbW3p f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xe<kdB3 Accounting Society of China 中国会计学会
)|L#i2?: accounting statement 会计报表
Rj/ y.g accounting system 会计制度;会计系统
1IZTo!xi accounting transaction 会计事项;帐务交易
<l^#FH accounting treatment 会计处理
jg=}l1M" accounting year 会计年度
u$y5?n| accretion 增值;添加
#:}mi;{ accrual 应计项目;应累算数目
p|'Rm]&jb accrual basis 应计制;权责发生制
G'6f6i|<I@ accrual basis accounting 应计制会计;权责发生制会计
&,iPI2`O A accrue 应累算;应计
ya/pn
qS accrued benefit 应累算利益
f5hf<R),A accrued charges 应计费用
<|4L+?_(& accrued cumulative preference share dividend 应累算的累积优先股股息
5Q@4@b{C accrued expenses 应累算费用
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yda accrued interest payable 应付利息;应计未付利息
^uWj# accrued interest receivable 应收利息;应计未收利息
%jj\w> accrued right 累算权益
OT}^dPQe accruing profit 应累算的利润
3+WostOx accumulated fiscal reserve 累积财政储备
MF.$E?_R accumulated profit 累积利润;滚存溢利
Y .\<P*iO accumulated reserve 累积储备
#l-/!j accumulation of surplus income 累积收益盈余
1_G5uHO acquired assets 既得资产
z]R)Bh acquisition 收购;购置;取得
jMQ7^(9- acquisition cost 购置成本
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t[b@P<F acquisition of 100% interest 收购全部股权
eLN[`hJ acquisition of control 取得控制权
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v/+ acquisition of fixed assets 购置固定资产
dmUa\1g# acquisition of shell “买壳”
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acquisition price 收购价
#=aT Sw X act of God 天灾
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bHu acting partner 执事合伙人
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@ active market 买卖活跃的市场;交投畅旺的市场;旺市
hwd{^ active partner 积极参与的合伙人
</)QCl' d active trading 交投活跃
8WMGuv actual circulation 实际流通
ueV,p?Wo actual cost 实际成本
xY1@Ja actual expenditure 实际开支;实际支出
wTPHc:2 actual income 实际入息;实际收入;实际收益
%2EHYBQjN actual market 现货市场
1c}LX.9 K actual price 现货价;实际价格
t Ai?B jo actual profit 实际利润
bKP@-<:] actual quotation 实盘;实际价位;实际报价
uPBtR actual year basis 按实际年度计算
uy
oEMT#u actuals 实货
2, r{zJ8 actuarial investigation 精算调查
=!P$[pN2 actuarial principle 精算原则
@[w.!GW% actuarial report 精算师报告
@RFJe$% Actuarial Society of Hong Kong 香港精算学会
XT~]pOE;D actuarial valuation 精算师估值
5WU?Km actuary 精算师
f&L8<ASFo ad referendum agreement 暂定协议;有待覆核的协定
qBXIR} ad valorem duty 从价税;按值征税
[p&2k&.XYe ad valorem duty system 从价税制
hR%2[lBn!] ad valorem fee 从价费
#i}:CI>2 ad valorem tariff 从价关税
Xo~kB)|, additional allowance 额外免税额
p)w{}@%r additional amount for unexpired risk 未过期风险的额外款额
TrmrA$5f additional assessable profit 补加应评税利润
&U0Y#11Cx additional assessment 补加评税
H"J>wIuGX additional commitment 额外承担
-%6Y&_5VK additional commitment vote 额外承担拨款
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cH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Lt\=E8&rh additional dependent parent allowance 供养父母额外免税额
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n8S additional provision 额外拨款
uEcK0>xp additional stamp duty 附加印花税
QsH?qI&2jp additional tax 补加税罚款;补加税款
=E4~/F}9/T Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
8I,/ysT: adjudged bankrupt 被裁定破产
zv HeoM, adjudicated bankrupt 裁定破产人
$qy ST adjudication fee 裁定费;评定印花税额手续费;评估契据费
mM)d`br adjudication of bankruptcy 裁定破产;宣告破产
BewJ!,A! adjudication of insolvency 裁定无力偿还债务
px=r~8M9} adjusted actual 经调整的实数;调整后的实数
xr).ZswQ adjusted current assets 经调整的流动资产;调整后的流动资产
+tvWp>T+ adjusted figure 经调整的数字;调整后的数额
w@&(=C adjusted liabilities 经调整的负债;调整后的负债
{BS`v5* adjusted loss 经调整的亏损;调整后的亏损
4'BZ +A,p adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Jyo(Etp adjusted profit 经调整的利润;调整后的利润
`/L D:R adjusted surplus 经调整的盈余额;调整后的盈余额
gWpG-RL0 adjusted value 经调整的价值;调整后的价值
_"c:Z !L adjustment 调整;修订;理算〔保险〕
qhqqCVrsW adjustment centre 调剂中心
W+ D{4: adjustment lag 调整过程的时间差距;调整时差
Ul%D}(, adjustment mechanism 调整机制
u$V8fus0 adjustment of loss 亏损调整
I2^Eo5' adjustment process 调整过程;调整程序
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"`t$=0 adjustment range 调整幅度
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administered exchange rate 受管制汇率
^P}c0}^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]aTF0 R administration expenses 行政费用
_1kcz]]F administration fee 手续费;行政费
tB==v{t administration in bankruptcy 破产管理
wTkcR^ administration order 遗产管理令
k~HS_b*]d administrator 管理人;遗产管理人
YH/3N(], administrator of the estate 遗产管理人
6P U]I+ admission of debt 债项承认书
uhO-0H admission of proof 接纳债权证明
]iE)8X advance 放贷款项;垫付款项;预支款项;预付款项
,R2;oF_ advance account 暂支帐目;预付款帐户
pIP^/H advance compensation 预付补偿金
:Wl`8p4] advance from shareholder 股东垫款
d<+@cf_9 advance pending reimbursement 预支以待日后付还
^U[yk'!Y advanced economy 先进经济体系
D~LU3#n advancement 预付;预付财产
~;P>}|6Y advances warrant 垫款令
r"\g6<RP advancing 贷出
*e}1KcJ adverse balance 逆差
Gn}^BJN adverse exchange 逆汇
3~6,fTMz{ advertisement addressed to shareholders 在报章刊登的致股东通告
~ w,hJ ` advice for collection 托收通知书
[2Ot=t6] advice of drawing 提款通知书;汇票通知书
f5dctDHP advice of payment 付款通知
85 <%L:EC Advisory Committee [Securities and Futures Commission]
0o&B 7N 谘询委员会〔证券及期货事务监察委员会〕
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3y{W10" Advisory Committee on Diversification 经济多元化谘询委员会
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affidavit 誓章;遗产申报誓章
1./iF>*A affidavit of no receipt 述明无收款的誓章
&L`yX/N2 affiliate 联号;联营公司;附属公司
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E1- affiliated company 附属公司;联号;联营公司
iyr'9BA affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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bqn|0l affordability 负担能力
:Co+haW African Development Bank [AfDB] 非洲开发银行
gi5Ffvs$ after-acquired property 事后取得的财产
|VE*_ G after-hours dealing 市后交易
DX#_0-o after-tax profit 税后盈利;税后利润;税后溢利
<Z^qBM agency agreement 代理协议
SlojB ^% agency expenses 代理机构的开支
Z g~6 agency fee 代理费
kV:C=MLI Agency Law 《代理法》
'Bb@K[=s agent 代理人;承销人
k}$k6Sr" agent of company 公司代理人
n9x&Ws; agent's fee 代理人费;经纪费
]/y69ou aggregate 总计;总数;总体数字
Y:'#jY*V aggregate amount 总款额;总额
Cv;\cI"& aggregate assets and liabilities 总体资产与负债
("-`Y'"K aggregate at constant price 按固定价格计算的总体数字
StWF66u34& aggregate demand 总需求
7<p?E7 aggregate gross position 总持仓量
PP_fTacX aggregate limit 总限额
vhj^R5= aggregate of salaries tax 合计薪俸税
]`GDZw` aggregate performance 总体表现;总体业绩
PML+$ aggregate supply 总体供应
gP 6`q aggregate surplus 总盈余
JHIXTy__ aggregate total 整体总额
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