A:
wI>h%y-%! A share A股;甲类股份
/yp/9r@T0 abatement of tax 减税;减扣免税额
&D)2KD"N ABN AMRO Bank N.V. 荷兰银行
u{P~zyx above-the-line expenditure 线上项目支出;经常预算支出
T g{UK above-the-line receipt 线上项目收入;经常预算收入
shNE~TA ABSA Asia Limited 南非联合亚洲有限公司
(M8hy4Ex absolute change 绝对数值变更
P>fKX2eQ- absolute expenditure 实际开支
s,kU*kHn absolute guideline figure 绝对准则数字
:Dj#VN absolute interest 绝对权益
=+4 _j absolute order of discharge 绝对破产解除令
.v\PilF absolute profit margin 绝对利润幅度
tJz^DXqAc absolute value 实值;绝对值
-tMA absolutely vested interest 绝对既得权益
E9L!)D]Y absorbed cost 已吸收成本;已分摊成本
@sdS0pC absorption 吸收;分摊;合并
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,r#Gy absorption rate 吸收率;摊配率;分摊率
M2L0c? ACB Finance Limited 亚洲商业财务有限公司
EZ `}*Yrd acceptable form of reciprocity 合理的互惠条件
j6}$+!E acceptable rate 适当利率;适当汇率
4gya] acceptance agreement 承兑协议
QheDF7'z acceptance for honour 参加承兑
Zsgi{ acceptor 承兑人;接受人;受票人
ozuIwzi7N acceptor for honour 参加承兑人
RJLFj accident insurance 意外保险
Y6a$gXRT Accident Insurance Association of Hong Kong 香港意外保险公会
pW7kj&a_. accident insurance scheme 意外保险计划
P|8e%P accident year basis 意外年度基准
?jFc@t*\: accommodation 通融;贷款
9j2\y=<& accommodation bill 通融票据;空头票据
@~hz_Nm@8 accommodation party 汇票代发人
d _uFY: account balance 帐户余额;帐户结余
g/!Otgfu account book 帐簿
6}"lm]b account collected in advance 预收款项
I0(8Z]x account current book 往来帐簿
cT I,1U account of after-acquired property 事后取得的财产报告
rCkYfTYI account of defaulter 拖欠帐目
Z<I[vp6{ account payable 应付帐款
K: 4P;ApI account payee only [A/C payee only] 只可转帐;存入收款人帐户
wCC-Y kA account receivable 应收帐款
AsD1-$ account receivable report 应收帐款报表
\3M1.Q4$Gr account statement 结单;帐单;会计财务报表
BjN{@aEO account title 帐户名称;会计科目
dbg|VoNf accountant's report 会计师报告
EtJD'& Accountant's Report Rules 会计师报告规则
~ J %m accounting and auditing procedure 会计与审计程序;会计与核数程序
pL%4= ]m Accounting Arrangements 《会计安排》
)S#j.8P'B accounting basis 会计基础
SK}HXG{? accounting by Official Receiver 破产管理署署长呈交的帐目
5vYsA1Z Accounting Circular 《会计通告》
V!\n3i?i accounting class 会计类别
"\}21B~{7' accounting date 记帐日期;会计结算日期
A7.JFf> accounting for money 款项核算
'H|;%J6d> Accounting Officer 会计主任
jzT;,4poy accounting period 会计报告期;会计期
5 =*@l accounting policy 会计政策;会计方针
Dxz5NW4 accounting practice 会计惯例
O3!Ouh& accounting principle 会计准则
zz[g{[SN accounting record 会计记录
V2lp7" accounting report 会计报告
.&Y,D-h}7| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>\RDQ%z Accounting Society of China 中国会计学会
/E;;j9 accounting statement 会计报表
_T_PX$B accounting system 会计制度;会计系统
x_]",2 W' accounting transaction 会计事项;帐务交易
\\y}DNh accounting treatment 会计处理
$>nkGb%Kp accounting year 会计年度
?&{S~[;l accretion 增值;添加
fMgcK$ accrual 应计项目;应累算数目
Xqc'R5Cw accrual basis 应计制;权责发生制
M}R@ K;%
accrual basis accounting 应计制会计;权责发生制会计
Jii?r*"d accrue 应累算;应计
InAU\! ew accrued benefit 应累算利益
Wdei`u[ accrued charges 应计费用
e?_c[`sg accrued cumulative preference share dividend 应累算的累积优先股股息
bCH*8,Bmh accrued expenses 应累算费用
H9.oVF^~ accrued interest payable 应付利息;应计未付利息
07~pf} accrued interest receivable 应收利息;应计未收利息
bM*Pcxv accrued right 累算权益
de*,MkZN accruing profit 应累算的利润
Q>cL?ie accumulated fiscal reserve 累积财政储备
i=,B88ko accumulated profit 累积利润;滚存溢利
_%AJmt} accumulated reserve 累积储备
Z5"!0B^ j accumulation of surplus income 累积收益盈余
\VoB=Ac& acquired assets 既得资产
olUqBQ&ol acquisition 收购;购置;取得
Ak<IHp^Q acquisition cost 购置成本
GGFar\
EzW acquisition expenses 购置费用
'iMHAP;N acquisition of 100% interest 收购全部股权
o06A=4I acquisition of control 取得控制权
qk"oFP6 acquisition of fixed assets 购置固定资产
XhJ P87A acquisition of shell “买壳”
I,?Fqg'sq acquisition price 收购价
G2U5[\ act of God 天灾
n"K {uj)) acting partner 执事合伙人
*l-Dh: active market 买卖活跃的市场;交投畅旺的市场;旺市
nR=2eBNf active partner 积极参与的合伙人
?qq!%4mTB active trading 交投活跃
EF*oPn0| actual circulation 实际流通
FFD*e-i actual cost 实际成本
$9j>VGf= actual expenditure 实际开支;实际支出
]4LT# actual income 实际入息;实际收入;实际收益
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91:. actual market 现货市场
PV Q#>_~5 actual price 现货价;实际价格
s>9z+;~! actual profit 实际利润
-KJ}.q>upq actual quotation 实盘;实际价位;实际报价
rFt ,36# actual year basis 按实际年度计算
7(nz<z p actuals 实货
Y_|K,T6Zj@ actuarial investigation 精算调查
q\z=z$VR actuarial principle 精算原则
#J<`p actuarial report 精算师报告
g'd*TBnk Actuarial Society of Hong Kong 香港精算学会
K~fDv i actuarial valuation 精算师估值
SSA%1l2! actuary 精算师
w|hyU4- ^ ad referendum agreement 暂定协议;有待覆核的协定
>%jEo'0;_ ad valorem duty 从价税;按值征税
)ZQ9a4% ad valorem duty system 从价税制
&t9XK 8S ad valorem fee 从价费
D x>1y ad valorem tariff 从价关税
vo}_%5v8 additional allowance 额外免税额
dwf #~7h_ additional amount for unexpired risk 未过期风险的额外款额
CHdet(_=v additional assessable profit 补加应评税利润
|GVGny< additional assessment 补加评税
JQ{zWJlt additional commitment 额外承担
/!&b'7y additional commitment vote 额外承担拨款
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6%e additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B'lxlYV1 additional dependent parent allowance 供养父母额外免税额
QB.*R? A additional provision 额外拨款
X'3`Q S:! additional stamp duty 附加印花税
y9re17{
X additional tax 补加税罚款;补加税款
]B-$p p Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
JK^B +. adjudged bankrupt 被裁定破产
_sf0{/< ) adjudicated bankrupt 裁定破产人
A aF5` adjudication fee 裁定费;评定印花税额手续费;评估契据费
sgb+@&}9n adjudication of bankruptcy 裁定破产;宣告破产
hAxuZb7 ? adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数;调整后的实数
8ZDqqz^C0 adjusted current assets 经调整的流动资产;调整后的流动资产
G+QNg.pH adjusted figure 经调整的数字;调整后的数额
7&;jje[
<g adjusted liabilities 经调整的负债;调整后的负债
pb2{J# adjusted loss 经调整的亏损;调整后的亏损
mSfkyw. 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
0F0(]7g^ adjusted profit 经调整的利润;调整后的利润
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Wu=T adjusted surplus 经调整的盈余额;调整后的盈余额
L_zmU_zD adjusted value 经调整的价值;调整后的价值
dnWt\>6&
2 adjustment 调整;修订;理算〔保险〕
,h(f\h(9 adjustment centre 调剂中心
w]5f3CIm adjustment lag 调整过程的时间差距;调整时差
~|B!.+ adjustment mechanism 调整机制
glKs8^W adjustment of loss 亏损调整
-z~ V adjustment process 调整过程;调整程序
Mbi+Vv- adjustment range 调整幅度
z1@sEfk> administered exchange rate 受管制汇率
.X=M! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X#NeB>~ administration expenses 行政费用
d`q)^ administration fee 手续费;行政费
3TvhOC>yG administration in bankruptcy 破产管理
U=cWvr65 administration order 遗产管理令
l<MCmKuYp administrator 管理人;遗产管理人
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p<z7N. administrator of the estate 遗产管理人
~9/nx|%D admission of debt 债项承认书
d# ?*62 admission of proof 接纳债权证明
u1|Y;* advance 放贷款项;垫付款项;预支款项;预付款项
<~8f0+" advance account 暂支帐目;预付款帐户
Q,qylL advance compensation 预付补偿金
[j+0EVwB advance from shareholder 股东垫款
s8I77._s advance pending reimbursement 预支以待日后付还
^~1@HcJo advanced economy 先进经济体系
qA_DQ): advancement 预付;预付财产
}lvP|6Y: y advances warrant 垫款令
_itN.^ advancing 贷出
:tDGNz*zG adverse balance 逆差
C00*X[p adverse exchange 逆汇
?(L?X&)v advertisement addressed to shareholders 在报章刊登的致股东通告
l0bT_?LhK advice for collection 托收通知书
*x`l1o advice of drawing 提款通知书;汇票通知书
:7;Iy u advice of payment 付款通知
1Y0oo jD Advisory Committee [Securities and Futures Commission]
-a^sX%|Bl 谘询委员会〔证券及期货事务监察委员会〕
4a-F4j' Advisory Committee on Diversification 经济多元化谘询委员会
?[fl$EG affidavit 誓章;遗产申报誓章
"dU#j,B2 affidavit of no receipt 述明无收款的誓章
rW>'2m6HU affiliate 联号;联营公司;附属公司
7Qztc?XK affiliated company 附属公司;联号;联营公司
&CsBG?@Z| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
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