A:
U6M&7l8 A share A股;甲类股份
Ucj>gc= abatement of tax 减税;减扣免税额
<h~_7Dn ABN AMRO Bank N.V. 荷兰银行
6oGF6C above-the-line expenditure 线上项目支出;经常预算支出
EkP(]F above-the-line receipt 线上项目收入;经常预算收入
0urM@/j+ ABSA Asia Limited 南非联合亚洲有限公司
f q*V76F absolute change 绝对数值变更
o &E2ds3 absolute expenditure 实际开支
vFGVz absolute guideline figure 绝对准则数字
D]Gt=2\NG9 absolute interest 绝对权益
t2z@"e
absolute order of discharge 绝对破产解除令
p B79#4 absolute profit margin 绝对利润幅度
ACH!Gw~ absolute value 实值;绝对值
-GL-&^3IjH absolutely vested interest 绝对既得权益
|R>I#NO5 absorbed cost 已吸收成本;已分摊成本
@,TCg1@QJ absorption 吸收;分摊;合并
OSCe TkR absorption rate 吸收率;摊配率;分摊率
_+nlm5 ACB Finance Limited 亚洲商业财务有限公司
v:Z.8m8D acceptable form of reciprocity 合理的互惠条件
qo0]7m7| acceptable rate 适当利率;适当汇率
xw rleB acceptance agreement 承兑协议
d#nKTqSg acceptance for honour 参加承兑
4N{^niq7 acceptor 承兑人;接受人;受票人
3Y=?~!,Jk acceptor for honour 参加承兑人
4+r26S,T accident insurance 意外保险
xr4kBC
t Accident Insurance Association of Hong Kong 香港意外保险公会
wz5*?[4 accident insurance scheme 意外保险计划
$.r: accident year basis 意外年度基准
~D\ V! accommodation 通融;贷款
0Bhf(5 accommodation bill 通融票据;空头票据
/bv4/P accommodation party 汇票代发人
. vQCX1V( account balance 帐户余额;帐户结余
_cH 7lO[ account book 帐簿
a(`@u&]WZ account collected in advance 预收款项
g"L$}#iTsl account current book 往来帐簿
/CN`U7:E account of after-acquired property 事后取得的财产报告
DU-&bm account of defaulter 拖欠帐目
bT{iei]? account payable 应付帐款
KZSvT{ account payee only [A/C payee only] 只可转帐;存入收款人帐户
[D%5Fh\0 account receivable 应收帐款
V3$Yr"rZ; account receivable report 应收帐款报表
2Fsv_t&*> account statement 结单;帐单;会计财务报表
X,h"%S<c#H account title 帐户名称;会计科目
]\5?E }kd accountant's report 会计师报告
V}kQXz"9 Accountant's Report Rules 会计师报告规则
Sq,x57- accounting and auditing procedure 会计与审计程序;会计与核数程序
$.2#G"| Accounting Arrangements 《会计安排》
Wc+)EX~KS accounting basis 会计基础
gK8{ =A0c accounting by Official Receiver 破产管理署署长呈交的帐目
X)peY Accounting Circular 《会计通告》
:v!e8kM\x accounting class 会计类别
/!mF,oR! accounting date 记帐日期;会计结算日期
[_h/DhC:+ accounting for money 款项核算
=
j,Hxq Accounting Officer 会计主任
hc;8Vsa accounting period 会计报告期;会计期
M &g1'zv?/ accounting policy 会计政策;会计方针
$kA'9Y accounting practice 会计惯例
>qBQfz:U> accounting principle 会计准则
ZYy?JDAO accounting record 会计记录
eJJD'Z accounting report 会计报告
z"n7du}v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[Grd?mc# Accounting Society of China 中国会计学会
y7quKv7L} accounting statement 会计报表
U2u\Q1 accounting system 会计制度;会计系统
L:ox$RU accounting transaction 会计事项;帐务交易
.MzVc42< accounting treatment 会计处理
*?a rEYc8 accounting year 会计年度
(HW!!xM accretion 增值;添加
j<-#a^jb accrual 应计项目;应累算数目
Wz~=JvRHh accrual basis 应计制;权责发生制
/Jjub3>Q accrual basis accounting 应计制会计;权责发生制会计
=skw@c^ accrue 应累算;应计
gxIGL-1M accrued benefit 应累算利益
*,:>EcDr accrued charges 应计费用
Be=J*D!E=> accrued cumulative preference share dividend 应累算的累积优先股股息
CHeU?NtFps accrued expenses 应累算费用
78}QaE accrued interest payable 应付利息;应计未付利息
[<+A?M= accrued interest receivable 应收利息;应计未收利息
_R,VNk accrued right 累算权益
%MQU&H9[ accruing profit 应累算的利润
=r3 %jWH6 accumulated fiscal reserve 累积财政储备
sw={bUr6G` accumulated profit 累积利润;滚存溢利
3 %ppvvQ accumulated reserve 累积储备
)AxgKBW accumulation of surplus income 累积收益盈余
'@$YX*[ acquired assets 既得资产
v-k~Q$7~ acquisition 收购;购置;取得
(h}5*u%h acquisition cost 购置成本
eDh]uKg acquisition expenses 购置费用
qgT~yDm acquisition of 100% interest 收购全部股权
Fgf5OHX acquisition of control 取得控制权
Xu4C*]A> acquisition of fixed assets 购置固定资产
;"}yVV/4 acquisition of shell “买壳”
0]3 ,0s $} acquisition price 收购价
MM}lW-q; act of God 天灾
cBZKt acting partner 执事合伙人
eI+<^p_j2 active market 买卖活跃的市场;交投畅旺的市场;旺市
0zQ^ 6@ active partner 积极参与的合伙人
KT 3W>/#E active trading 交投活跃
LW={| 3} actual circulation 实际流通
Tz\ PQ)! actual cost 实际成本
L}E~CiL0n actual expenditure 实际开支;实际支出
1ZL91'U actual income 实际入息;实际收入;实际收益
q c(R
/[ actual market 现货市场
SdOa#U) actual price 现货价;实际价格
9O8na
'w actual profit 实际利润
<G9HVMiP actual quotation 实盘;实际价位;实际报价
eP d actual year basis 按实际年度计算
e-!6m#0 actuals 实货
(E{>L).~ actuarial investigation 精算调查
(Dy6I;S actuarial principle 精算原则
I~^t\iujs actuarial report 精算师报告
:U6"HP+?g- Actuarial Society of Hong Kong 香港精算学会
P3Wnso actuarial valuation 精算师估值
~XzT~WxW actuary 精算师
JPH! .@ ad referendum agreement 暂定协议;有待覆核的协定
^(j}'p, ad valorem duty 从价税;按值征税
X#ZQpo'h ad valorem duty system 从价税制
KKBrw+)AJ ad valorem fee 从价费
O'm5k l ad valorem tariff 从价关税
i\zVP.c])* additional allowance 额外免税额
*1H8
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t5| }0ID- additional assessable profit 补加应评税利润
Qe[ejj1o: additional assessment 补加评税
R]h3a:ic additional commitment 额外承担
e3#0r additional commitment vote 额外承担拨款
4.=jKj9j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:*=fGwIWS additional dependent parent allowance 供养父母额外免税额
~WjK'N4n5 additional provision 额外拨款
=bBV
A0y additional stamp duty 附加印花税
HzMr additional tax 补加税罚款;补加税款
]c9\[Kdq}H Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
+]3kcm7B adjudged bankrupt 被裁定破产
9\zasa adjudicated bankrupt 裁定破产人
qj7}]T_ adjudication fee 裁定费;评定印花税额手续费;评估契据费
.E:3I!dH7 adjudication of bankruptcy 裁定破产;宣告破产
h-f`as"d adjudication of insolvency 裁定无力偿还债务
S8j!?$` adjusted actual 经调整的实数;调整后的实数
33=lR-N# adjusted current assets 经调整的流动资产;调整后的流动资产
UkTq0-N;2 adjusted figure 经调整的数字;调整后的数额
;!+-fn4C adjusted liabilities 经调整的负债;调整后的负债
2il`'X adjusted loss 经调整的亏损;调整后的亏损
7DKTd^^M adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
O#do\:(b adjusted profit 经调整的利润;调整后的利润
yPd6{% w adjusted surplus 经调整的盈余额;调整后的盈余额
g5C$#<28 adjusted value 经调整的价值;调整后的价值
-O^R~Q_`w adjustment 调整;修订;理算〔保险〕
Y#5v5
adjustment centre 调剂中心
UhKd o adjustment lag 调整过程的时间差距;调整时差
}G)2HTaZ adjustment mechanism 调整机制
#z1/VZ adjustment of loss 亏损调整
:I{9k~ adjustment process 调整过程;调整程序
i'QR-B&Z adjustment range 调整幅度
iG ,z3/~v administered exchange rate 受管制汇率
.(&w/jR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AxfQ{>)0 administration expenses 行政费用
x[y}{T administration fee 手续费;行政费
3L CT-rp administration in bankruptcy 破产管理
| .gE9'"bv administration order 遗产管理令
?Rk[P
cX< administrator 管理人;遗产管理人
JvsL]yRT administrator of the estate 遗产管理人
`6P2+wf1j~ admission of debt 债项承认书
l>?f+70 admission of proof 接纳债权证明
R/xT.EQ(N advance 放贷款项;垫付款项;预支款项;预付款项
hD[r6c advance account 暂支帐目;预付款帐户
=axuL P)) advance compensation 预付补偿金
m5o$Dus+?' advance from shareholder 股东垫款
?t/G@ advance pending reimbursement 预支以待日后付还
X`(fJ', advanced economy 先进经济体系
BIS ., advancement 预付;预付财产
C+t0Zen advances warrant 垫款令
2rW9ja advancing 贷出
)Ii`/I^ adverse balance 逆差
@^<&LG5^ adverse exchange 逆汇
D@O5G d advertisement addressed to shareholders 在报章刊登的致股东通告
BNF*1JO advice for collection 托收通知书
!RPE-S advice of drawing 提款通知书;汇票通知书
V'gJtF advice of payment 付款通知
$e2+O\.> Advisory Committee [Securities and Futures Commission]
+p`BoF9~ 谘询委员会〔证券及期货事务监察委员会〕
xC9{hXg! Advisory Committee on Diversification 经济多元化谘询委员会
T`MM<+^G affidavit 誓章;遗产申报誓章
S?6-I,]h affidavit of no receipt 述明无收款的誓章
-LT!LBnEkf affiliate 联号;联营公司;附属公司
4x}U+1B affiliated company 附属公司;联号;联营公司
pY[b[ezb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
x[$KZGK+GL affordability 负担能力
h-|IZ}F7 African Development Bank [AfDB] 非洲开发银行
1Jdx#K after-acquired property 事后取得的财产
%6%mf>Guf after-hours dealing 市后交易
b`$qKO after-tax profit 税后盈利;税后利润;税后溢利
tcnO`0moK agency agreement 代理协议
)HC/J- agency expenses 代理机构的开支
XI|k,Ko< agency fee 代理费
M>|ZBEK Agency Law 《代理法》
w;{Q)_A agent 代理人;承销人
/t`,7y3T agent of company 公司代理人
P
4t@BwU$ agent's fee 代理人费;经纪费
JV@G9PT aggregate 总计;总数;总体数字
LGW:+c aggregate amount 总款额;总额
%gs?~Xl)] aggregate assets and liabilities 总体资产与负债
tc[z/ aggregate at constant price 按固定价格计算的总体数字
c_S~{a44Ud aggregate demand 总需求
|U;O HS aggregate gross position 总持仓量
6WT3-@d aggregate limit 总限额
7M4J{}9 aggregate of salaries tax 合计薪俸税
+v
3:\# aggregate performance 总体表现;总体业绩
n42\ty9 aggregate supply 总体供应
fz`)CWo: aggregate surplus 总盈余
qEXN}Pq< aggregate total 整体总额
#) :.1Z? aggregate value 总值;合计价值
#+p- aggregated basis 合计基准
A.("jb@I aggregated net chargeable income 合计应课税入息实额
i0$*):b aggregation 合并计算;合计;总和
>W8"Ar aggregation of incomes of husband and wife 夫妇入息合并计算
KUYwc@si\ aggregation of property 财产的总和
.4R.$`z4 agio 差价;贴水
O=V_7I5 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》
$l"%o9ICG Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y]+5Y.Cw$ 《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》
tm5)x^7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,8Po
_[ 《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》
qe#5;# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_qf39fM;\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!CX WoM agreement for a settlement 授产协议
,>rvl P agreement for assignment 转让协议
3m!tb) agreement for sale 售卖协议;买卖协议
u%e~a] agreement for sale and purchase 买卖协议
Q17dcgd agreement for the payment of interest 支付利息协议
~?Ky{jah:^ agreement for the repayment of money 还款协议
5 | , b agreement of reinsurance 再保险协议
YmaS,Q- Agricultural Bank of China 中国农业银行
H}5WglV. air passenger departure tax 飞机乘客离境税
5Y^"&h[/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hBpa"0F airport tax 机场税
t!3N|`x alcohol duty 酒精税
xmcZN3 ){+ alienation 让与;让渡;转让
aH{)|? alimony 生活费;赡养费
v.Q#<@B^: All Ordinaries Index [AOI] 所有普通股指数
$ch`.$wx all risks 全险;综合险
]/1\.<uJId All Sales Record for Stock Market 《股票市场成交报告》
').)0; Allied Capital Resources Limited 新联财务有限公司
bg-/
8, all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_C?Wk:Y@ allocation letter 拨款信件
t kj allocation of fund 分配款项;预留款项
0GrM:Lh y allocation of profit 利润分配;溢利分配
hA5')te<