A:
o4\\q66K A share A股;甲类股份
h b_"E, `F abatement of tax 减税;减扣免税额
Wv8?G~> ABN AMRO Bank N.V. 荷兰银行
KZ>cfv-&a above-the-line expenditure 线上项目支出;经常预算支出
u{o3 above-the-line receipt 线上项目收入;经常预算收入
RGf&KV/ ABSA Asia Limited 南非联合亚洲有限公司
RG0kOw0 absolute change 绝对数值变更
-LhO
</l absolute expenditure 实际开支
J<yt/V] absolute guideline figure 绝对准则数字
o7;lR? absolute interest 绝对权益
eD4X:^@ absolute order of discharge 绝对破产解除令
Uyj6Ij_Pj) absolute profit margin 绝对利润幅度
58V`I5_ absolute value 实值;绝对值
<Y:{>= absolutely vested interest 绝对既得权益
Nu/wjx$b absorbed cost 已吸收成本;已分摊成本
e
^2n58 absorption 吸收;分摊;合并
+Hgil absorption rate 吸收率;摊配率;分摊率
f; w\k7 # ACB Finance Limited 亚洲商业财务有限公司
+DU^"q= acceptable form of reciprocity 合理的互惠条件
=;ClOy9 acceptable rate 适当利率;适当汇率
s'b 4Me acceptance agreement 承兑协议
UQc!"D acceptance for honour 参加承兑
FC@h6\+a acceptor 承兑人;接受人;受票人
?(0=+o(` acceptor for honour 参加承兑人
C.].HQ accident insurance 意外保险
k{d] Accident Insurance Association of Hong Kong 香港意外保险公会
N:x--,2 accident insurance scheme 意外保险计划
[MhKR }a accident year basis 意外年度基准
w;W# 'pE accommodation 通融;贷款
]l>LU2 sx accommodation bill 通融票据;空头票据
k<Qhw)M8 accommodation party 汇票代发人
{bHUZen
account balance 帐户余额;帐户结余
!K*(# [ account book 帐簿
,sI<AFI account collected in advance 预收款项
x{4{.s%+: account current book 往来帐簿
WX6}@mS. account of after-acquired property 事后取得的财产报告
%;_94!(hC account of defaulter 拖欠帐目
0$JH5RC account payable 应付帐款
^F,sV* account payee only [A/C payee only] 只可转帐;存入收款人帐户
2. '` mGu account receivable 应收帐款
0xVw{k}1U account receivable report 应收帐款报表
V^Y'!w\LGI account statement 结单;帐单;会计财务报表
K*I!:1;3N account title 帐户名称;会计科目
/9ctmW1!< accountant's report 会计师报告
U}@xMt8@l Accountant's Report Rules 会计师报告规则
*IX<&u# accounting and auditing procedure 会计与审计程序;会计与核数程序
5.1z9[z Accounting Arrangements 《会计安排》
<yl%q*gls accounting basis 会计基础
z_93j3# accounting by Official Receiver 破产管理署署长呈交的帐目
O,6Wdw3+-3 Accounting Circular 《会计通告》
MH=7(15R accounting class 会计类别
P q0%oz accounting date 记帐日期;会计结算日期
.V4- accounting for money 款项核算
(Zg']) Accounting Officer 会计主任
50_[n$tqE accounting period 会计报告期;会计期
plL|Ubn accounting policy 会计政策;会计方针
J-#V_TzJ? accounting practice 会计惯例
"i#aII+T accounting principle 会计准则
% IHIXncv[ accounting record 会计记录
"!+gA& accounting report 会计报告
<Pzy'9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Lq|>n[KY Accounting Society of China 中国会计学会
J3 `0i@ accounting statement 会计报表
:of(wZa3Q accounting system 会计制度;会计系统
p8Z?R^$9H accounting transaction 会计事项;帐务交易
|Dt_lQp# accounting treatment 会计处理
sYjhQN=Y* accounting year 会计年度
jr,N+K(@T accretion 增值;添加
jc!m; U t accrual 应计项目;应累算数目
'2GnA ws^ accrual basis 应计制;权责发生制
nv0\On7wd accrual basis accounting 应计制会计;权责发生制会计
#u}%r{T accrue 应累算;应计
o^XDG^35` accrued benefit 应累算利益
SQ_Je+X accrued charges 应计费用
Q$uv
\h; accrued cumulative preference share dividend 应累算的累积优先股股息
fIl;qGz85 accrued expenses 应累算费用
WQ{[q" O accrued interest payable 应付利息;应计未付利息
`78Bv>[A accrued interest receivable 应收利息;应计未收利息
z/u^ accrued right 累算权益
8N%nG(
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|BbzRis accumulated fiscal reserve 累积财政储备
)adV`V%=> accumulated profit 累积利润;滚存溢利
`^52IkM) accumulated reserve 累积储备
AtewC
Yo accumulation of surplus income 累积收益盈余
Y{D%v acquired assets 既得资产
~wa6S? acquisition 收购;购置;取得
QF)\\D[ acquisition cost 购置成本
P #O2MiG acquisition expenses 购置费用
f(Y_<% acquisition of 100% interest 收购全部股权
/a'1W/^2 acquisition of control 取得控制权
N0H=;CIQ acquisition of fixed assets 购置固定资产
M?!@L:b[ acquisition of shell “买壳”
^|H={pd'c0 acquisition price 收购价
#l ZK_N|1x act of God 天灾
w9{C"K?u= acting partner 执事合伙人
fqhL"Ah
active market 买卖活跃的市场;交投畅旺的市场;旺市
P0e-v0 active partner 积极参与的合伙人
R*:>h8 active trading 交投活跃
[% C,&h5 actual circulation 实际流通
s bj/d~$N actual cost 实际成本
SRwD`FF actual expenditure 实际开支;实际支出
#8|LPfA actual income 实际入息;实际收入;实际收益
i|J%jA actual market 现货市场
tLBtE!J$[ actual price 现货价;实际价格
=A.$~9P actual profit 实际利润
z%OKv[/N actual quotation 实盘;实际价位;实际报价
@^xtxtjzux actual year basis 按实际年度计算
4);_f actuals 实货
PD)"od actuarial investigation 精算调查
^Jp,& actuarial principle 精算原则
$#q`Y+;L2 actuarial report 精算师报告
#L~i|(=U5 Actuarial Society of Hong Kong 香港精算学会
?3=G'Ip5n actuarial valuation 精算师估值
%WgN+A0 actuary 精算师
b~J)LXj]w ad referendum agreement 暂定协议;有待覆核的协定
&}r"Z?f) ad valorem duty 从价税;按值征税
fes s6=k ad valorem duty system 从价税制
@eJCr)#} ad valorem fee 从价费
N7?B"p/ ad valorem tariff 从价关税
1Y|a:){G additional allowance 额外免税额
j-":>}oW2. additional amount for unexpired risk 未过期风险的额外款额
yd).}@ additional assessable profit 补加应评税利润
hW~.F additional assessment 补加评税
8.i4QaU additional commitment 额外承担
uMJ\ additional commitment vote 额外承担拨款
/]_ t-> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<7M-?g:vj additional dependent parent allowance 供养父母额外免税额
y3zP`^
additional provision 额外拨款
xWxc1tT` additional stamp duty 附加印花税
HeOdCr-PN additional tax 补加税罚款;补加税款
D5TDg\E Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
gcU*rml adjudged bankrupt 被裁定破产
2yZr!Rb~* adjudicated bankrupt 裁定破产人
"f,{d}u adjudication fee 裁定费;评定印花税额手续费;评估契据费
lH}KFFbp adjudication of bankruptcy 裁定破产;宣告破产
$KK~KEZ2 adjudication of insolvency 裁定无力偿还债务
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caT1I adjusted actual 经调整的实数;调整后的实数
d9K8[Q5^3 adjusted current assets 经调整的流动资产;调整后的流动资产
qhEv6Yxfw6 adjusted figure 经调整的数字;调整后的数额
FQ]/c#J adjusted liabilities 经调整的负债;调整后的负债
?13qDD: adjusted loss 经调整的亏损;调整后的亏损
fSkDD>& adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
>?, Zn adjusted profit 经调整的利润;调整后的利润
`POzwYh adjusted surplus 经调整的盈余额;调整后的盈余额
wI$a1H adjusted value 经调整的价值;调整后的价值
{FNkPX adjustment 调整;修订;理算〔保险〕
`Mnu<)v adjustment centre 调剂中心
rmiOeS`: adjustment lag 调整过程的时间差距;调整时差
=~B"8@B adjustment mechanism 调整机制
CMXF[X)% adjustment of loss 亏损调整
K#0TD(" adjustment process 调整过程;调整程序
aQCu3T adjustment range 调整幅度
ieFl4hh[G administered exchange rate 受管制汇率
8]ZzO(=@{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.T|
}rB<c administration expenses 行政费用
0zaK&]oY0 administration fee 手续费;行政费
A&Y5z[p administration in bankruptcy 破产管理
T5(S2^)o administration order 遗产管理令
iwotEl0*{ administrator 管理人;遗产管理人
,`@pi@<"# administrator of the estate 遗产管理人
'<R>cN" admission of debt 债项承认书
R4m{D admission of proof 接纳债权证明
5*AXL.2ih advance 放贷款项;垫付款项;预支款项;预付款项
nHseA advance account 暂支帐目;预付款帐户
i[v4[C=WB! advance compensation 预付补偿金
hF%M!otcJ- advance from shareholder 股东垫款
rtV`Q[E advance pending reimbursement 预支以待日后付还
KK){/I=z advanced economy 先进经济体系
Fx9-A8oIR advancement 预付;预付财产
E/P~HE{ advances warrant 垫款令
O>~,RI! advancing 贷出
<+`%=r)4 adverse balance 逆差
WsI`!ez;D adverse exchange 逆汇
!@xO]Jwv advertisement addressed to shareholders 在报章刊登的致股东通告
Vy\Vpp advice for collection 托收通知书
-V2\s advice of drawing 提款通知书;汇票通知书
l<6u@,%s
advice of payment 付款通知
@(3F4Z.i%. Advisory Committee [Securities and Futures Commission]
>f(?Mxh2 谘询委员会〔证券及期货事务监察委员会〕
`o[l%I\Q Advisory Committee on Diversification 经济多元化谘询委员会
Dac)`/ affidavit 誓章;遗产申报誓章
{.p.? affidavit of no receipt 述明无收款的誓章
/jY
u-H+C affiliate 联号;联营公司;附属公司
i"^> sk affiliated company 附属公司;联号;联营公司
a.Ho>(V/4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^*K=wE}AG affordability 负担能力
r|Ui1f5 African Development Bank [AfDB] 非洲开发银行
:xd;=;q5 after-acquired property 事后取得的财产
. %RM8 after-hours dealing 市后交易
b)LT[>f after-tax profit 税后盈利;税后利润;税后溢利
L:z0cvn" agency agreement 代理协议
d1b]+A G4 agency expenses 代理机构的开支
;cor\R agency fee 代理费
dzf2`@8# Agency Law 《代理法》
|>.Q U3 agent 代理人;承销人
Cp8=8N(Xb agent of company 公司代理人
p0+^wXi) agent's fee 代理人费;经纪费
RB 5SK#z aggregate 总计;总数;总体数字
SmRlZ!%e aggregate amount 总款额;总额
XYEwn_Y aggregate assets and liabilities 总体资产与负债
* {g3ia aggregate at constant price 按固定价格计算的总体数字
,X4e?$7g aggregate demand 总需求
d2rs+- aggregate gross position 总持仓量
#36QO aggregate limit 总限额
g^ AQBF aggregate of salaries tax 合计薪俸税
N[%u>! aggregate performance 总体表现;总体业绩
8v4}h9*F"7 aggregate supply 总体供应
Sc)^k aggregate surplus 总盈余
_?{7%(C aggregate total 整体总额
JJ?{V: aggregate value 总值;合计价值
Ei;tfB aggregated basis 合计基准
Z_d"<k}I aggregated net chargeable income 合计应课税入息实额
"yWw3(V2> aggregation 合并计算;合计;总和
PRKZg]? aggregation of incomes of husband and wife 夫妇入息合并计算
o/5-T4 aggregation of property 财产的总和
ex3Qbr agio 差价;贴水
*ByHTd 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》
*rxr:y#Ve Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5/meH[R\M 《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》
Ve,g9 I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!"<[& 《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》
L P<A q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_plK(g-1J% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-d ntV= agreement for a settlement 授产协议
}z3j7I agreement for assignment 转让协议
g'0CYY agreement for sale 售卖协议;买卖协议
^D yw(>9 agreement for sale and purchase 买卖协议
{ e|qQ4~h agreement for the payment of interest 支付利息协议
x#rgFY,TY agreement for the repayment of money 还款协议
dP5x]'"x agreement of reinsurance 再保险协议
@/2Kfr Agricultural Bank of China 中国农业银行
NvR{S /Z air passenger departure tax 飞机乘客离境税
(O.%Xbx3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&#r+a' airport tax 机场税
-yqsJGY alcohol duty 酒精税
>I5:@6
Z alienation 让与;让渡;转让
B9v>="F alimony 生活费;赡养费
-YRIe<}E - All Ordinaries Index [AOI] 所有普通股指数
F:{*4b all risks 全险;综合险
HU3:6R& All Sales Record for Stock Market 《股票市场成交报告》
+7Ws`qhEe Allied Capital Resources Limited 新联财务有限公司
5!-TLwl`j\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g:
i5%1 allocation letter 拨款信件
9}573M allocation of fund 分配款项;预留款项
n3^(y"q allocation of profit 利润分配;溢利分配
ho]:)!|VY allocation warrant 拨款令
ui8 Q2{z allotment 分配;配股
D=tZ}_'{t allotment notice 股份配售通知;配股通知
&q