A:
CDW|cr{ A share A股;甲类股份
gvo5^O+)HH abatement of tax 减税;减扣免税额
uH7rt ABN AMRO Bank N.V. 荷兰银行
1DL+=- above-the-line expenditure 线上项目支出;经常预算支出
cXN0D\%` above-the-line receipt 线上项目收入;经常预算收入
;j(*:Nt1 ABSA Asia Limited 南非联合亚洲有限公司
l^o>7 cM absolute change 绝对数值变更
i=M[$ absolute expenditure 实际开支
)=aqj@v absolute guideline figure 绝对准则数字
<5CQ#^cK absolute interest 绝对权益
vp d!|/ absolute order of discharge 绝对破产解除令
4xFAFK~lx absolute profit margin 绝对利润幅度
,pkzNe`F absolute value 实值;绝对值
cRf;7G absolutely vested interest 绝对既得权益
~Sd,Tu%: absorbed cost 已吸收成本;已分摊成本
HJ!)&xT absorption 吸收;分摊;合并
@OHNz!Lj:d absorption rate 吸收率;摊配率;分摊率
'Nx"_jQ ACB Finance Limited 亚洲商业财务有限公司
F[.IF5_ acceptable form of reciprocity 合理的互惠条件
2Y=Q% acceptable rate 适当利率;适当汇率
uHDUuK:Ur acceptance agreement 承兑协议
Kj6+$l acceptance for honour 参加承兑
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zc\@( acceptor 承兑人;接受人;受票人
A?)(^ acceptor for honour 参加承兑人
v yP_qG accident insurance 意外保险
td#m>S Accident Insurance Association of Hong Kong 香港意外保险公会
+yHzp accident insurance scheme 意外保险计划
e+@.n accident year basis 意外年度基准
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accommodation 通融;贷款
>S?7-2X accommodation bill 通融票据;空头票据
'64/2x accommodation party 汇票代发人
jd
8g0^ account balance 帐户余额;帐户结余
!E\J`K0_e account book 帐簿
TC'^O0aZ_ account collected in advance 预收款项
9M-/{D^+< account current book 往来帐簿
* (<3 oIRS account of after-acquired property 事后取得的财产报告
dtq]_HvTJ account of defaulter 拖欠帐目
yAVt[+0 account payable 应付帐款
vy F(k3W account payee only [A/C payee only] 只可转帐;存入收款人帐户
UIw6~a3E account receivable 应收帐款
eYRm:KC account receivable report 应收帐款报表
YA^g[, account statement 结单;帐单;会计财务报表
,[Z;"wE account title 帐户名称;会计科目
knZ<V%/e accountant's report 会计师报告
1uhSP!b Accountant's Report Rules 会计师报告规则
i'vjvc~ accounting and auditing procedure 会计与审计程序;会计与核数程序
q]t^6m&- Accounting Arrangements 《会计安排》
!GVxQll[f accounting basis 会计基础
1Aa=&B2 accounting by Official Receiver 破产管理署署长呈交的帐目
Yy0m &3[ Accounting Circular 《会计通告》
<8/lHQ^\) accounting class 会计类别
w+tO@ accounting date 记帐日期;会计结算日期
rx;zd ? accounting for money 款项核算
k$} 6Qd Accounting Officer 会计主任
Ehf{Kl accounting period 会计报告期;会计期
=").W \, accounting policy 会计政策;会计方针
Cqk6I gw accounting practice 会计惯例
S>p>$m,
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-n'%MT=Cd accounting record 会计记录
b; 4;WtBO accounting report 会计报告
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RdQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/-ky'S9 Accounting Society of China 中国会计学会
_u`W$EG
L accounting statement 会计报表
-n~VMLd?@ accounting system 会计制度;会计系统
c^8y/wfok accounting transaction 会计事项;帐务交易
W1J7$ accounting treatment 会计处理
KcjP39@I accounting year 会计年度
c8jq.y v accretion 增值;添加
n_*k
e accrual 应计项目;应累算数目
VN8ao0^d;d accrual basis 应计制;权责发生制
FeFH_ accrual basis accounting 应计制会计;权责发生制会计
,*Yu~4 accrue 应累算;应计
!(Y23w* accrued benefit 应累算利益
[nlW}1)46 accrued charges 应计费用
&u_f:Pog accrued cumulative preference share dividend 应累算的累积优先股股息
SpY%2Y.Dy accrued expenses 应累算费用
O(PG"c accrued interest payable 应付利息;应计未付利息
y85/qg)H^ accrued interest receivable 应收利息;应计未收利息
7=8e|$K_ accrued right 累算权益
j>Htaa accruing profit 应累算的利润
xAD: Z" accumulated fiscal reserve 累积财政储备
?c^0%Op accumulated profit 累积利润;滚存溢利
FXOA1VEg accumulated reserve 累积储备
yggQ4y6 accumulation of surplus income 累积收益盈余
v>71?te acquired assets 既得资产
fgP_NYfOj acquisition 收购;购置;取得
MI@id acquisition cost 购置成本
?j8F5(HF? acquisition expenses 购置费用
B@l/'$G acquisition of 100% interest 收购全部股权
;%AK< RT acquisition of control 取得控制权
a<M<) {$u acquisition of fixed assets 购置固定资产
^60BQ{ne acquisition of shell “买壳”
VZ;ASA?; acquisition price 收购价
Xb=9~7&,$ act of God 天灾
o+(.Pb acting partner 执事合伙人
B&yb%`9],W active market 买卖活跃的市场;交投畅旺的市场;旺市
;X !sTs active partner 积极参与的合伙人
[(Pm\o active trading 交投活跃
@twClk.s actual circulation 实际流通
(yCFpb actual cost 实际成本
#|34(ML actual expenditure 实际开支;实际支出
;z>)&F actual income 实际入息;实际收入;实际收益
hX]vZR&R actual market 现货市场
(<pc4#B@* actual price 现货价;实际价格
=$IjN v(? actual profit 实际利润
jyf[O - actual quotation 实盘;实际价位;实际报价
-Vk+zEht actual year basis 按实际年度计算
nqt;Ge
M actuals 实货
&V[m{. actuarial investigation 精算调查
q7C>A`w actuarial principle 精算原则
XU .FLNe actuarial report 精算师报告
WLEjRx Actuarial Society of Hong Kong 香港精算学会
uHUicZf. actuarial valuation 精算师估值
V7!x-E/ actuary 精算师
C9U~lcIS ad referendum agreement 暂定协议;有待覆核的协定
*S_eYKSl ad valorem duty 从价税;按值征税
eqQA st#~ ad valorem duty system 从价税制
m#mM2Guxe ad valorem fee 从价费
!h{qO&ZH= ad valorem tariff 从价关税
2`Xy}9N/Y additional allowance 额外免税额
z)r)w?A additional amount for unexpired risk 未过期风险的额外款额
HP2]b?C additional assessable profit 补加应评税利润
#m6 eG&a additional assessment 补加评税
_U)DL=a' additional commitment 额外承担
INsc!xOQ additional commitment vote 额外承担拨款
e;56}w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E/9 U0 additional dependent parent allowance 供养父母额外免税额
_pM&Ya additional provision 额外拨款
C$xU!9K[+ additional stamp duty 附加印花税
_gjsAbM additional tax 补加税罚款;补加税款
cTFyF) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
rE-Xv.
| adjudged bankrupt 被裁定破产
CEE`nn adjudicated bankrupt 裁定破产人
;Id%{1 adjudication fee 裁定费;评定印花税额手续费;评估契据费
6)kF!/J adjudication of bankruptcy 裁定破产;宣告破产
69 R8#M adjudication of insolvency 裁定无力偿还债务
:Q=Jn?Gjb adjusted actual 经调整的实数;调整后的实数
1GVJ3VXt adjusted current assets 经调整的流动资产;调整后的流动资产
74rz~ZM
5 adjusted figure 经调整的数字;调整后的数额
e;R5A6| adjusted liabilities 经调整的负债;调整后的负债
B i?DmrH adjusted loss 经调整的亏损;调整后的亏损
/+ vl({vV 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
7$+n"Cfm adjusted profit 经调整的利润;调整后的利润
'Uew(o adjusted surplus 经调整的盈余额;调整后的盈余额
(CS"s+y1 adjusted value 经调整的价值;调整后的价值
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adjustment 调整;修订;理算〔保险〕
-4o6 OkK< adjustment centre 调剂中心
.OVIQxf adjustment lag 调整过程的时间差距;调整时差
nM1U=Du adjustment mechanism 调整机制
BDyOX6 adjustment of loss 亏损调整
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Ce/n adjustment process 调整过程;调整程序
hVI
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Y(ly0U} administered exchange rate 受管制汇率
r>sk@[4h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@!&\Z[", administration expenses 行政费用
\aQBzEX administration fee 手续费;行政费
]L%qfy4 administration in bankruptcy 破产管理
Q2iS0# administration order 遗产管理令
aHe/MucK administrator 管理人;遗产管理人
,2/qQD n/ administrator of the estate 遗产管理人
a1B_w#?8 admission of debt 债项承认书
0n|op:]BHM admission of proof 接纳债权证明
bN@V=C3 advance 放贷款项;垫付款项;预支款项;预付款项
ZkkXITQkPM advance account 暂支帐目;预付款帐户
@kn0f` advance compensation 预付补偿金
5zX;/n~ advance from shareholder 股东垫款
/i$E |[ advance pending reimbursement 预支以待日后付还
_` |Hk2O advanced economy 先进经济体系
g= k}6"F~ advancement 预付;预付财产
2c@R!* advances warrant 垫款令
5bR;R{:x advancing 贷出
f@Rn&&- adverse balance 逆差
:f?\ mVS+ adverse exchange 逆汇
mdR:XuRD"t advertisement addressed to shareholders 在报章刊登的致股东通告
|S|0'C* advice for collection 托收通知书
~T9%%W[ advice of drawing 提款通知书;汇票通知书
R$4&>VBu advice of payment 付款通知
E$; =*0w Advisory Committee [Securities and Futures Commission]
oJbD|m 谘询委员会〔证券及期货事务监察委员会〕
wIz<Y{HA= 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
]d}Z2I' affidavit of no receipt 述明无收款的誓章
<ZxxlJS)6 affiliate 联号;联营公司;附属公司
k:Sxs+)?1 affiliated company 附属公司;联号;联营公司
(m4`l_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pHEhB9_A! affordability 负担能力
YA O,
rh African Development Bank [AfDB] 非洲开发银行
Wo2TU! after-acquired property 事后取得的财产
8i=J(5= after-hours dealing 市后交易
2ixg
ix after-tax profit 税后盈利;税后利润;税后溢利
}BS.OK? agency agreement 代理协议
%*lOzC agency expenses 代理机构的开支
t&^9o$ agency fee 代理费
]tL9 y< Agency Law 《代理法》
PuqT&|wP l agent 代理人;承销人
ehl){Dd^ agent of company 公司代理人
-$J\BkI agent's fee 代理人费;经纪费
#"fBF/Q aggregate 总计;总数;总体数字
/Y:&307q aggregate amount 总款额;总额
RrRrB"!8nR aggregate assets and liabilities 总体资产与负债
N_lQz(nG/2 aggregate at constant price 按固定价格计算的总体数字
la>:%SD aggregate demand 总需求
;BUJ5 aggregate gross position 总持仓量
4=td}% aggregate limit 总限额
CTQF+Oe8O aggregate of salaries tax 合计薪俸税
[URo# aggregate performance 总体表现;总体业绩
fi^I1*S aggregate supply 总体供应
b[<