A:
xqC<p`?4 A share A股;甲类股份
uBq3.+,x* abatement of tax 减税;减扣免税额
8{ Eo8L'V ABN AMRO Bank N.V. 荷兰银行
n=o'ocdS) above-the-line expenditure 线上项目支出;经常预算支出
tm1UH 4 above-the-line receipt 线上项目收入;经常预算收入
6Hbf9,vI ABSA Asia Limited 南非联合亚洲有限公司
`h9)`* absolute change 绝对数值变更
V<V\0n!0 absolute expenditure 实际开支
.!8X]trEg absolute guideline figure 绝对准则数字
i;hc]fYb=K absolute interest 绝对权益
niHL/\7u absolute order of discharge 绝对破产解除令
jJ"EGFa8 absolute profit margin 绝对利润幅度
s
P4,S(+e absolute value 实值;绝对值
jc.JX_/ absolutely vested interest 绝对既得权益
B%J%TR_ absorbed cost 已吸收成本;已分摊成本
5J+V:Xu{ absorption 吸收;分摊;合并
}j(2Dl absorption rate 吸收率;摊配率;分摊率
?5v5:U(A ACB Finance Limited 亚洲商业财务有限公司
{I-a;XBX acceptable form of reciprocity 合理的互惠条件
k
gu[!hD1 acceptable rate 适当利率;适当汇率
nlebFDb7 acceptance agreement 承兑协议
(5q%0|RzRs acceptance for honour 参加承兑
RYZE*lWUh acceptor 承兑人;接受人;受票人
](=wlq) acceptor for honour 参加承兑人
4JZHjf0M6 accident insurance 意外保险
AMD?LjY~ Accident Insurance Association of Hong Kong 香港意外保险公会
ki~y@@3I accident insurance scheme 意外保险计划
\}x'>6zr2 accident year basis 意外年度基准
ff}a <w accommodation 通融;贷款
+e8>?dkq accommodation bill 通融票据;空头票据
3[=`uO0\7 accommodation party 汇票代发人
aR)en{W account balance 帐户余额;帐户结余
V9E6W*IE account book 帐簿
H[7cA9FI account collected in advance 预收款项
x:?a;m uf account current book 往来帐簿
?5yH'9zE account of after-acquired property 事后取得的财产报告
MFH"$t+ account of defaulter 拖欠帐目
[+l account payable 应付帐款
Xs>s|_T account payee only [A/C payee only] 只可转帐;存入收款人帐户
@\T;PTD- account receivable 应收帐款
G4`Ut1g^ account receivable report 应收帐款报表
ytve1<.Ff account statement 结单;帐单;会计财务报表
XJh:U0 account title 帐户名称;会计科目
7ZL#f![{ accountant's report 会计师报告
{y^|ET7 Accountant's Report Rules 会计师报告规则
)jk1S accounting and auditing procedure 会计与审计程序;会计与核数程序
.FKJyzL Accounting Arrangements 《会计安排》
xEiX<lguyN accounting basis 会计基础
Sc'c$/ accounting by Official Receiver 破产管理署署长呈交的帐目
pH\^1xj
= Accounting Circular 《会计通告》
zd9]qo accounting class 会计类别
inB PT~y accounting date 记帐日期;会计结算日期
&=-e`=qJ'6 accounting for money 款项核算
]`@]<6 Accounting Officer 会计主任
*F
szGn< accounting period 会计报告期;会计期
r6n5 Jz accounting policy 会计政策;会计方针
iTLW<wG accounting practice 会计惯例
{b,2;w}95 accounting principle 会计准则
MxgLztY accounting record 会计记录
MKe^_uF accounting report 会计报告
[{@zb-h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e$Bf[F#;- Accounting Society of China 中国会计学会
i$bzdc#s accounting statement 会计报表
{,Bb"0 \ accounting system 会计制度;会计系统
_;e!ZZLG accounting transaction 会计事项;帐务交易
fQQsb 5=i accounting treatment 会计处理
"X5_-l accounting year 会计年度
6)wy^a|pb accretion 增值;添加
i-k >U}[% accrual 应计项目;应累算数目
t$K@%yU2 accrual basis 应计制;权责发生制
SH
vaV[C accrual basis accounting 应计制会计;权责发生制会计
;vJ\]T ml accrue 应累算;应计
7?MB8tJ5r4 accrued benefit 应累算利益
5c]}G.NV accrued charges 应计费用
/^'Bgnez accrued cumulative preference share dividend 应累算的累积优先股股息
MyH[v E^b accrued expenses 应累算费用
G'O/JM accrued interest payable 应付利息;应计未付利息
?Q96,T-)
c accrued interest receivable 应收利息;应计未收利息
PEW4J{(W accrued right 累算权益
>I4p9y(u accruing profit 应累算的利润
^XBzZ!h| accumulated fiscal reserve 累积财政储备
^Ti_<<X accumulated profit 累积利润;滚存溢利
-^iUVO`z accumulated reserve 累积储备
$Ns,ts(ng accumulation of surplus income 累积收益盈余
rBD(2M acquired assets 既得资产
2$
|]Vj*Zs acquisition 收购;购置;取得
3I"NI.>* acquisition cost 购置成本
*K(k Kph acquisition expenses 购置费用
FjZc#\^9 acquisition of 100% interest 收购全部股权
E.J0fwyT acquisition of control 取得控制权
z.3<{-n}0i acquisition of fixed assets 购置固定资产
;8ET!&k*>E acquisition of shell “买壳”
?< cM^$lI> acquisition price 收购价
@~k5+Z act of God 天灾
6Wpxp\ acting partner 执事合伙人
WR/o
@$/ active market 买卖活跃的市场;交投畅旺的市场;旺市
T-|9o|~z active partner 积极参与的合伙人
U@6jOZ active trading 交投活跃
MzQ\rg_B7 actual circulation 实际流通
pb^,Qvnp actual cost 实际成本
]*N:;J actual expenditure 实际开支;实际支出
'qL5$ zG actual income 实际入息;实际收入;实际收益
!K3})& w actual market 现货市场
5@`F.F>" actual price 现货价;实际价格
38c?^ actual profit 实际利润
y=AsgJ actual quotation 实盘;实际价位;实际报价
NunV8atn: actual year basis 按实际年度计算
M{?.hq actuals 实货
|h&<_9 actuarial investigation 精算调查
"l@A[@R actuarial principle 精算原则
qoj^_s6 actuarial report 精算师报告
bMN@H\Ek Actuarial Society of Hong Kong 香港精算学会
/!GKh5| actuarial valuation 精算师估值
7%}ay actuary 精算师
e~{^oM ad referendum agreement 暂定协议;有待覆核的协定
FR
x6c ad valorem duty 从价税;按值征税
E *F*nd]K ad valorem duty system 从价税制
9>by~4An? ad valorem fee 从价费
&{%MjKJ._ ad valorem tariff 从价关税
Ia629gi5s additional allowance 额外免税额
`)R?nVb additional amount for unexpired risk 未过期风险的额外款额
AF^T~?t additional assessable profit 补加应评税利润
RU2c*q$^X additional assessment 补加评税
xvU]jl6d additional commitment 额外承担
d0(Cn}m"c additional commitment vote 额外承担拨款
mxQR4"]jY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c$0_R;4/ additional dependent parent allowance 供养父母额外免税额
P+<BOG|m additional provision 额外拨款
VeZey)Q additional stamp duty 附加印花税
OAv>g pw additional tax 补加税罚款;补加税款
`SV"ElRV Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
cjuZBFl adjudged bankrupt 被裁定破产
^=EjadVQ adjudicated bankrupt 裁定破产人
'p%=<0vrr adjudication fee 裁定费;评定印花税额手续费;评估契据费
ZJ;LD* adjudication of bankruptcy 裁定破产;宣告破产
*'D=1{WZ! adjudication of insolvency 裁定无力偿还债务
z[fB!O adjusted actual 经调整的实数;调整后的实数
lT.zNhz:d9 adjusted current assets 经调整的流动资产;调整后的流动资产
\6sqyWI
% adjusted figure 经调整的数字;调整后的数额
zZ%DtxUoU. adjusted liabilities 经调整的负债;调整后的负债
}A]BpSEP adjusted loss 经调整的亏损;调整后的亏损
,c>N}*6h=W adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
`Da+75 f6v adjusted profit 经调整的利润;调整后的利润
'\`6ot8 adjusted surplus 经调整的盈余额;调整后的盈余额
EYL]TeS adjusted value 经调整的价值;调整后的价值
\PpXL*. adjustment 调整;修订;理算〔保险〕
7K&}C;+ adjustment centre 调剂中心
OL3UgepF adjustment lag 调整过程的时间差距;调整时差
/aZE,IeEz adjustment mechanism 调整机制
6*u,c^a adjustment of loss 亏损调整
nH@(Y&S adjustment process 调整过程;调整程序
m0|K#^ adjustment range 调整幅度
?^ZXU0IkP administered exchange rate 受管制汇率
jM~Bu.7 i6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
TyF{tuF administration expenses 行政费用
2i\Q@h administration fee 手续费;行政费
17}$=#SX administration in bankruptcy 破产管理
V/PAi.GZ
administration order 遗产管理令
Py|;kF~! [ administrator 管理人;遗产管理人
j{"z4Y4 administrator of the estate 遗产管理人
!@G)$g=< admission of debt 债项承认书
}j46L1T admission of proof 接纳债权证明
.WvlaPK advance 放贷款项;垫付款项;预支款项;预付款项
z{:-!oF&CB advance account 暂支帐目;预付款帐户
f~=r*&U advance compensation 预付补偿金
Z!6UW:&~7 advance from shareholder 股东垫款
@%1IkvJV advance pending reimbursement 预支以待日后付还
MRfb[p3Cx advanced economy 先进经济体系
-DP*q3 advancement 预付;预付财产
!9;)N, advances warrant 垫款令
=O!|IAe# advancing 贷出
/.R<,/gj
adverse balance 逆差
X\Y}oa."A adverse exchange 逆汇
F8<"AI advertisement addressed to shareholders 在报章刊登的致股东通告
G2`${aMS advice for collection 托收通知书
hQRL,? advice of drawing 提款通知书;汇票通知书
vE%s,E, advice of payment 付款通知
~6`iY@) Advisory Committee [Securities and Futures Commission]
*5k+t 谘询委员会〔证券及期货事务监察委员会〕
FJeiY#us Advisory Committee on Diversification 经济多元化谘询委员会
gAt~?HvW6 affidavit 誓章;遗产申报誓章
h}Rx_d affidavit of no receipt 述明无收款的誓章
i?>tgmu. affiliate 联号;联营公司;附属公司
0:"2MSf> affiliated company 附属公司;联号;联营公司
?cKZ_c affirmation [estate duty] 非宗教式宣誓〔遗产税〕
VWx]1\ affordability 负担能力
%MZP)k,&U African Development Bank [AfDB] 非洲开发银行
`
#OSl after-acquired property 事后取得的财产
Xc*U+M>U after-hours dealing 市后交易
d "E^SBO& after-tax profit 税后盈利;税后利润;税后溢利
0*8TS7.3 agency agreement 代理协议
4zjs!AK% agency expenses 代理机构的开支
5G[x }4U agency fee 代理费
LY 0]l$ Agency Law 《代理法》
Y9Z]i$qS&k agent 代理人;承销人
mM_
k^4: agent of company 公司代理人
qnChM;) agent's fee 代理人费;经纪费
nirDMw[ aggregate 总计;总数;总体数字
1vnYogL aggregate amount 总款额;总额
fE]XWA4U aggregate assets and liabilities 总体资产与负债
Zd!U')5/ aggregate at constant price 按固定价格计算的总体数字
=Mj0:rW aggregate demand 总需求
=dZHYO^Cv aggregate gross position 总持仓量
***a2Z/( aggregate limit 总限额
uo2'"@[e aggregate of salaries tax 合计薪俸税
"l7NWqfB aggregate performance 总体表现;总体业绩
aS84n.?vq aggregate supply 总体供应
Io n~ aggregate surplus 总盈余
}^xE|~p aggregate total 整体总额
u5B:^.:p aggregate value 总值;合计价值
dtZE67KS aggregated basis 合计基准
OGOND,/R?/ aggregated net chargeable income 合计应课税入息实额
[1_A8s){u aggregation 合并计算;合计;总和
_,haD)1g~ aggregation of incomes of husband and wife 夫妇入息合并计算
}!p`1]gem aggregation of property 财产的总和
-]srp;=i agio 差价;贴水
u0QzLi, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:nA.j"@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XJ1=m 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
LzML%J62 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|kJ%`j(7R 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
TP%+.#Fu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QA3/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
wSEWwU[ agreement for a settlement 授产协议
kV;fD$iW; agreement for assignment 转让协议
k&