A:
1/w['d4l! A share A股;甲类股份
F K={% abatement of tax 减税;减扣免税额
\&AmX8" [ ABN AMRO Bank N.V. 荷兰银行
6z=:x+m above-the-line expenditure 线上项目支出;经常预算支出
=UNzjmP503 above-the-line receipt 线上项目收入;经常预算收入
Gz~P
0Z^w} ABSA Asia Limited 南非联合亚洲有限公司
+\.gd L) absolute change 绝对数值变更
rMf& HX absolute expenditure 实际开支
4U> absolute guideline figure 绝对准则数字
jPA?0h absolute interest 绝对权益
NY1olnI absolute order of discharge 绝对破产解除令
bUz7!M$ absolute profit margin 绝对利润幅度
|n~,$ absolute value 实值;绝对值
<r3F*S= absolutely vested interest 绝对既得权益
S <|e/![@ absorbed cost 已吸收成本;已分摊成本
0-4WLMx absorption 吸收;分摊;合并
t91v%L absorption rate 吸收率;摊配率;分摊率
Z10#6v ACB Finance Limited 亚洲商业财务有限公司
pU`Q[HOs acceptable form of reciprocity 合理的互惠条件
v D}y%} acceptable rate 适当利率;适当汇率
WRFzb0;01 acceptance agreement 承兑协议
W/{HZ< :. acceptance for honour 参加承兑
+l&ZN\@0X acceptor 承兑人;接受人;受票人
WZ"x\K-; acceptor for honour 参加承兑人
r#3_F=xL5 accident insurance 意外保险
m]Z&
.,bA Accident Insurance Association of Hong Kong 香港意外保险公会
,n~H]66n accident insurance scheme 意外保险计划
A*~zdZ p accident year basis 意外年度基准
&gcKv1a\ accommodation 通融;贷款
i6(y Bn accommodation bill 通融票据;空头票据
+<AX
0( accommodation party 汇票代发人
`;4zIBJ account balance 帐户余额;帐户结余
jcOxtDTSW account book 帐簿
.#J'+LxFr account collected in advance 预收款项
,T jd account current book 往来帐簿
!>;p^^e account of after-acquired property 事后取得的财产报告
w]F (o account of defaulter 拖欠帐目
=QOtag1; account payable 应付帐款
`2d ,=.X account payee only [A/C payee only] 只可转帐;存入收款人帐户
1|n,s- account receivable 应收帐款
SukRJvi account receivable report 应收帐款报表
RNp3lXf O account statement 结单;帐单;会计财务报表
#th^\pV account title 帐户名称;会计科目
$0sUh]7y accountant's report 会计师报告
8TC%]SvYim Accountant's Report Rules 会计师报告规则
FrB}2 accounting and auditing procedure 会计与审计程序;会计与核数程序
nP4jOq*H Accounting Arrangements 《会计安排》
pz@_%IUS accounting basis 会计基础
g5X+iV accounting by Official Receiver 破产管理署署长呈交的帐目
O\B_=KWDO Accounting Circular 《会计通告》
;wgm
'jr accounting class 会计类别
I6'U[)% accounting date 记帐日期;会计结算日期
gn#4az3@e> accounting for money 款项核算
;&^S-+ Accounting Officer 会计主任
ix$?/GlL
accounting period 会计报告期;会计期
# TC
x8]F accounting policy 会计政策;会计方针
do7 [Nj accounting practice 会计惯例
#U(dleT8 accounting principle 会计准则
6
}qNH29 accounting record 会计记录
)DfmO accounting report 会计报告
N
0&h5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yep(,J~' Accounting Society of China 中国会计学会
lySeq^y?Q accounting statement 会计报表
2\lUaC#E accounting system 会计制度;会计系统
RBJgQ<j8 accounting transaction 会计事项;帐务交易
'1|r+(q|2 accounting treatment 会计处理
4U~[8U}g accounting year 会计年度
4=>/x90y accretion 增值;添加
GmPNzHDb accrual 应计项目;应累算数目
r2qxi' accrual basis 应计制;权责发生制
oAA%pZ@ accrual basis accounting 应计制会计;权责发生制会计
dBX%/ accrue 应累算;应计
I(bH.{1n7 accrued benefit 应累算利益
I/_`/mQ accrued charges 应计费用
-?&wD["y accrued cumulative preference share dividend 应累算的累积优先股股息
UP 75}h9 accrued expenses 应累算费用
ZVR0Kzu?Ra accrued interest payable 应付利息;应计未付利息
W$v5o9\Px accrued interest receivable 应收利息;应计未收利息
uRh`qnL accrued right 累算权益
0^5SL/2 accruing profit 应累算的利润
`\(Fax accumulated fiscal reserve 累积财政储备
7?qRY9Qu accumulated profit 累积利润;滚存溢利
[>oq~[e)? accumulated reserve 累积储备
89U<9j accumulation of surplus income 累积收益盈余
P+wV.pF| acquired assets 既得资产
Wb68" )$ acquisition 收购;购置;取得
}.$oZo9J acquisition cost 购置成本
uK="#1z cC acquisition expenses 购置费用
+kd88Fx acquisition of 100% interest 收购全部股权
e$4 5 OL acquisition of control 取得控制权
Ma:xxsH. acquisition of fixed assets 购置固定资产
"+[:\ acquisition of shell “买壳”
Gyk>5Q}} acquisition price 收购价
+D* b!5[ act of God 天灾
> mgbs> acting partner 执事合伙人
(`k0tC2 active market 买卖活跃的市场;交投畅旺的市场;旺市
*Ny^XQ_ X active partner 积极参与的合伙人
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Xlj active trading 交投活跃
H"tS3 3 actual circulation 实际流通
gk"S`1> actual cost 实际成本
3YR6@*!f/ actual expenditure 实际开支;实际支出
Y<#WC#3= actual income 实际入息;实际收入;实际收益
s3W35S0Q 3 actual market 现货市场
PBTGN;y actual price 现货价;实际价格
h$_Wh( actual profit 实际利润
5tX|@Z:
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~Wm`SIV actual year basis 按实际年度计算
|)}F}~& actuals 实货
M6jP>fbV* actuarial investigation 精算调查
Pv1C o: actuarial principle 精算原则
uB>NwCL; actuarial report 精算师报告
.1XZ9M Actuarial Society of Hong Kong 香港精算学会
-P]J:7*0?\ actuarial valuation 精算师估值
! %S9H2Lv actuary 精算师
KN'l/9. ad referendum agreement 暂定协议;有待覆核的协定
yYkk0 3 ad valorem duty 从价税;按值征税
WOZf4X`[ ad valorem duty system 从价税制
@sO*O4os> ad valorem fee 从价费
JR<#el
ad valorem tariff 从价关税
6+_)(+c additional allowance 额外免税额
wciYv, additional amount for unexpired risk 未过期风险的额外款额
2fT't"gw additional assessable profit 补加应评税利润
43W>4fsc additional assessment 补加评税
h6c8hp. additional commitment 额外承担
$h0] additional commitment vote 额外承担拨款
+*WE<4"!6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9t(B{S additional dependent parent allowance 供养父母额外免税额
C0[Rf.* additional provision 额外拨款
N'+d1 additional stamp duty 附加印花税
f#pT6 additional tax 补加税罚款;补加税款
7 6~x|6) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
r*C:)z.} adjudged bankrupt 被裁定破产
c2Ua!p(c adjudicated bankrupt 裁定破产人
)#l &F$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
{c<MB xk adjudication of bankruptcy 裁定破产;宣告破产
%f\ M61Z adjudication of insolvency 裁定无力偿还债务
2lDgvug adjusted actual 经调整的实数;调整后的实数
2mP|
hp? adjusted current assets 经调整的流动资产;调整后的流动资产
/7De.O~H adjusted figure 经调整的数字;调整后的数额
?d-(M' v. adjusted liabilities 经调整的负债;调整后的负债
dGAthbWJ adjusted loss 经调整的亏损;调整后的亏损
l7Y^C1hM 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
!!E_WDZ#9 adjusted profit 经调整的利润;调整后的利润
[-bL>8 adjusted surplus 经调整的盈余额;调整后的盈余额
xojy[c# adjusted value 经调整的价值;调整后的价值
w:I^iI. adjustment 调整;修订;理算〔保险〕
^QTl (L adjustment centre 调剂中心
ICo_O]
Ke adjustment lag 调整过程的时间差距;调整时差
yHLclv adjustment mechanism 调整机制
>P/kb fPA adjustment of loss 亏损调整
#.?DsK_:@ adjustment process 调整过程;调整程序
s/0-DHd adjustment range 调整幅度
6Ii2rEzD administered exchange rate 受管制汇率
Fl>v9%A Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
KS}Ci- administration expenses 行政费用
Jxi>1 administration fee 手续费;行政费
-wtavv,J administration in bankruptcy 破产管理
d}3<nz, administration order 遗产管理令
I&3L1rl3{* administrator 管理人;遗产管理人
Nc
F administrator of the estate 遗产管理人
PQ. xmg2 admission of debt 债项承认书
)/PvaL admission of proof 接纳债权证明
^ ]SS\=7 advance 放贷款项;垫付款项;预支款项;预付款项
zh2$U
dZ|M advance account 暂支帐目;预付款帐户
TKvUBy advance compensation 预付补偿金
ptQr8[FA advance from shareholder 股东垫款
=\e}fyuK advance pending reimbursement 预支以待日后付还
G5egyP; advanced economy 先进经济体系
BoG/Hd.S advancement 预付;预付财产
zL5r8mD3 advances warrant 垫款令
T D].*9 advancing 贷出
6*cm adverse balance 逆差
/xJ,nwp7 adverse exchange 逆汇
d*khda;Vj advertisement addressed to shareholders 在报章刊登的致股东通告
2x{@19w)C advice for collection 托收通知书
17tph; advice of drawing 提款通知书;汇票通知书
z11;r]VI advice of payment 付款通知
S,fMGKcq Advisory Committee [Securities and Futures Commission]
Za}*6N=?* 谘询委员会〔证券及期货事务监察委员会〕
w&f8AY)#]4 Advisory Committee on Diversification 经济多元化谘询委员会
kEf}yTy affidavit 誓章;遗产申报誓章
c!T^JZBb affidavit of no receipt 述明无收款的誓章
HWT0oh] affiliate 联号;联营公司;附属公司
73P=<3 affiliated company 附属公司;联号;联营公司
IhwJYPLF affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9~I\WjB
" affordability 负担能力
.21%~"dxJ African Development Bank [AfDB] 非洲开发银行
>Bq;Z}EV after-acquired property 事后取得的财产
90|p]I% after-hours dealing 市后交易
d%Jl9!u after-tax profit 税后盈利;税后利润;税后溢利
\O/" F; agency agreement 代理协议
q<o*rcwf^ agency expenses 代理机构的开支
"
E72j. agency fee 代理费
5s8S;Pb]<