A:
' `0kW_' A share A股;甲类股份
/az}<r8 abatement of tax 减税;减扣免税额
X?,ly3, ABN AMRO Bank N.V. 荷兰银行
up[9L| above-the-line expenditure 线上项目支出;经常预算支出
p.{M s n above-the-line receipt 线上项目收入;经常预算收入
Gp0H[-oF ABSA Asia Limited 南非联合亚洲有限公司
r-M:YB absolute change 绝对数值变更
!PQ%h/ix absolute expenditure 实际开支
kA`Z#yu absolute guideline figure 绝对准则数字
9FB[`} absolute interest 绝对权益
N=1zhI:VaQ absolute order of discharge 绝对破产解除令
Lu.D,oP absolute profit margin 绝对利润幅度
0GUm~zi1 absolute value 实值;绝对值
P`/;3u/P absolutely vested interest 绝对既得权益
cL31g_u absorbed cost 已吸收成本;已分摊成本
l@ +lUx8 absorption 吸收;分摊;合并
K?;_T$^K absorption rate 吸收率;摊配率;分摊率
ET]PF ,` ACB Finance Limited 亚洲商业财务有限公司
lHRs3+ acceptable form of reciprocity 合理的互惠条件
cE{hy7cH acceptable rate 适当利率;适当汇率
sVk+E'q acceptance agreement 承兑协议
|eN#9Bm acceptance for honour 参加承兑
|Ai/q6u acceptor 承兑人;接受人;受票人
W'aZw9 acceptor for honour 参加承兑人
RrFq" accident insurance 意外保险
~}uv4;0l] Accident Insurance Association of Hong Kong 香港意外保险公会
v"nN[_T accident insurance scheme 意外保险计划
uvNLm]* accident year basis 意外年度基准
L-B"P& accommodation 通融;贷款
PI
KQ}aq= accommodation bill 通融票据;空头票据
$]V,H" accommodation party 汇票代发人
(mO{W account balance 帐户余额;帐户结余
K U 2LJ_~Y account book 帐簿
[]i/\0C^ account collected in advance 预收款项
+iS'$2)@ account current book 往来帐簿
l@;UwnI account of after-acquired property 事后取得的财产报告
/ z<7gd~oU account of defaulter 拖欠帐目
)7$1Da|. account payable 应付帐款
_n6ge*,E account payee only [A/C payee only] 只可转帐;存入收款人帐户
ZXCq> account receivable 应收帐款
rF9|xgFK account receivable report 应收帐款报表
y^PQgzm] account statement 结单;帐单;会计财务报表
#Tc]L<." account title 帐户名称;会计科目
gMN>`Z`fV accountant's report 会计师报告
gYeKeW3) Accountant's Report Rules 会计师报告规则
|l4tR accounting and auditing procedure 会计与审计程序;会计与核数程序
L<t>o":o Accounting Arrangements 《会计安排》
UQ0Sfu accounting basis 会计基础
cyM9[X4rC accounting by Official Receiver 破产管理署署长呈交的帐目
9((BOq Accounting Circular 《会计通告》
9+:SS1_ accounting class 会计类别
2TFb!?/RQ accounting date 记帐日期;会计结算日期
'}4z=f`} accounting for money 款项核算
I5nxY)v Accounting Officer 会计主任
0 ge"ISK accounting period 会计报告期;会计期
xwuGJ accounting policy 会计政策;会计方针
Rz sgPk accounting practice 会计惯例
i-.]onR accounting principle 会计准则
v'Y0|9c accounting record 会计记录
#'DrgZ)W accounting report 会计报告
:G.u{cw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g mdJ8$ Accounting Society of China 中国会计学会
Cz1Q@<) accounting statement 会计报表
s ;3k#-w accounting system 会计制度;会计系统
/"(`oe< accounting transaction 会计事项;帐务交易
OD@k9I[ accounting treatment 会计处理
ZmLA4< accounting year 会计年度
,/fB~On- accretion 增值;添加
?;GbK2\bj accrual 应计项目;应累算数目
y?6J%~\WP accrual basis 应计制;权责发生制
Mh=yIx</ accrual basis accounting 应计制会计;权责发生制会计
^sF/-/ {?U accrue 应累算;应计
-_*ux! accrued benefit 应累算利益
Ow#a|@ accrued charges 应计费用
6TR` O accrued cumulative preference share dividend 应累算的累积优先股股息
d}RU-uiW accrued expenses 应累算费用
r\PO?1 accrued interest payable 应付利息;应计未付利息
c-GS:'J{ accrued interest receivable 应收利息;应计未收利息
tPp9=e2[s accrued right 累算权益
`EXo =Dqc accruing profit 应累算的利润
OLH[F accumulated fiscal reserve 累积财政储备
`49: !M$i accumulated profit 累积利润;滚存溢利
8"'Z0
Ey accumulated reserve 累积储备
?l> <?i accumulation of surplus income 累积收益盈余
MG}rvzn@ acquired assets 既得资产
o+],L_Ab acquisition 收购;购置;取得
lU\v8!Ji acquisition cost 购置成本
ff;9P5X acquisition expenses 购置费用
x?"+Or.h acquisition of 100% interest 收购全部股权
lXT+OJF acquisition of control 取得控制权
T'ko =k acquisition of fixed assets 购置固定资产
+g9CklJ acquisition of shell “买壳”
z|M+
FHl$ acquisition price 收购价
C
vOH*K' act of God 天灾
N*1{yl76x acting partner 执事合伙人
s![Di active market 买卖活跃的市场;交投畅旺的市场;旺市
+^6a$ N active partner 积极参与的合伙人
htuYctu` active trading 交投活跃
gAudL)X actual circulation 实际流通
o8B$6w:_ actual cost 实际成本
3(oB[9]s actual expenditure 实际开支;实际支出
"W b>y*S actual income 实际入息;实际收入;实际收益
K^ 5f
actual market 现货市场
yI{4h $c actual price 现货价;实际价格
.),Fdrg actual profit 实际利润
9#>t% IF~ actual quotation 实盘;实际价位;实际报价
ixvF`S9 actual year basis 按实际年度计算
,q K'! actuals 实货
<"hq}B actuarial investigation 精算调查
ip+?k<]z actuarial principle 精算原则
UfkQG`G9H actuarial report 精算师报告
9Ai3p Actuarial Society of Hong Kong 香港精算学会
@$7'{* actuarial valuation 精算师估值
,
3&DA actuary 精算师
_'mK=`>u ad referendum agreement 暂定协议;有待覆核的协定
l!*!)qCB(S ad valorem duty 从价税;按值征税
!hugn6 ad valorem duty system 从价税制
J a7yq{j ad valorem fee 从价费
O`^dy7>{U ad valorem tariff 从价关税
Z[G[.\0 additional allowance 额外免税额
#rI4\K additional amount for unexpired risk 未过期风险的额外款额
==Ah& ){4^ additional assessable profit 补加应评税利润
oWLv-{08 additional assessment 补加评税
6no&2a|D additional commitment 额外承担
uPVO!`N3 additional commitment vote 额外承担拨款
yog( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?:Sqh1-z additional dependent parent allowance 供养父母额外免税额
hnnVp_<] additional provision 额外拨款
8b[<:{[YB additional stamp duty 附加印花税
Z]SUr`Z additional tax 补加税罚款;补加税款
D & Bdl5g Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
fzJ^`
adjudged bankrupt 被裁定破产
rqWD#FB=z adjudicated bankrupt 裁定破产人
5v[2R.eT- adjudication fee 裁定费;评定印花税额手续费;评估契据费
zq'KX/o adjudication of bankruptcy 裁定破产;宣告破产
vnx+1T adjudication of insolvency 裁定无力偿还债务
`]I p`_{ adjusted actual 经调整的实数;调整后的实数
P_.zp5> adjusted current assets 经调整的流动资产;调整后的流动资产
TtWWq5X| adjusted figure 经调整的数字;调整后的数额
5hl!zA? adjusted liabilities 经调整的负债;调整后的负债
z7s}-w, adjusted loss 经调整的亏损;调整后的亏损
| /X+2K}3 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
S[e> 8 adjusted profit 经调整的利润;调整后的利润
-4v2] adjusted surplus 经调整的盈余额;调整后的盈余额
j"
5 +"j adjusted value 经调整的价值;调整后的价值
Oj>;[O" adjustment 调整;修订;理算〔保险〕
T(=Z0M adjustment centre 调剂中心
LlcH#L$ adjustment lag 调整过程的时间差距;调整时差
&9ERlZ(A adjustment mechanism 调整机制
Q%QIr adjustment of loss 亏损调整
pG^>y0 adjustment process 调整过程;调整程序
W.(Q
u-AE( adjustment range 调整幅度
d$HPpi1LL administered exchange rate 受管制汇率
ROJ=ZYof Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(&1565 administration expenses 行政费用
,: Ij@u>) administration fee 手续费;行政费
,R}9n@JI^Y administration in bankruptcy 破产管理
=<X4LO)C administration order 遗产管理令
GGU>={D) administrator 管理人;遗产管理人
&9EcgazV administrator of the estate 遗产管理人
J%IKdxa admission of debt 债项承认书
fp?/Dg"49. admission of proof 接纳债权证明
4vi[hiV advance 放贷款项;垫付款项;预支款项;预付款项
F):1@.S advance account 暂支帐目;预付款帐户
avY<~-44B advance compensation 预付补偿金
.wPI%5D advance from shareholder 股东垫款
;TL>{"z`x advance pending reimbursement 预支以待日后付还
Zg3
/,:1 advanced economy 先进经济体系
M%bD7naBq advancement 预付;预付财产
r<[G~n advances warrant 垫款令
Tq,dlDDOR advancing 贷出
=@P]eK/ adverse balance 逆差
M Al4g+es adverse exchange 逆汇
>W6?!ue_ advertisement addressed to shareholders 在报章刊登的致股东通告
g*;zVi advice for collection 托收通知书
fwi
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0*,]`A= advice of payment 付款通知
bh+m_$X~ Advisory Committee [Securities and Futures Commission]
pHKc9VC 谘询委员会〔证券及期货事务监察委员会〕
ojx2[a\ Advisory Committee on Diversification 经济多元化谘询委员会
,rX|_4n* affidavit 誓章;遗产申报誓章
@!*I
mNMI affidavit of no receipt 述明无收款的誓章
#'97mg affiliate 联号;联营公司;附属公司
dN@C)5pm5` affiliated company 附属公司;联号;联营公司
S])*LUi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
G5NAwpZf affordability 负担能力
]VaMulb4 African Development Bank [AfDB] 非洲开发银行
'yR\%#s6 after-acquired property 事后取得的财产
?(Xy 2%v after-hours dealing 市后交易
h\4enu9[RL after-tax profit 税后盈利;税后利润;税后溢利
*-&+;|mM agency agreement 代理协议
<=!FB8 . agency expenses 代理机构的开支
xHe"c< agency fee 代理费
]4B&8n! Agency Law 《代理法》
RBpv40n0 agent 代理人;承销人
^@)*voP#G agent of company 公司代理人
pp+z5 agent's fee 代理人费;经纪费
ZyV^d3F@$ aggregate 总计;总数;总体数字
|Es,$ aggregate amount 总款额;总额
(gUVZeVFP aggregate assets and liabilities 总体资产与负债
Zd]ua_)I%[ aggregate at constant price 按固定价格计算的总体数字
H#3Ma1z aggregate demand 总需求
hV NT aggregate gross position 总持仓量
QTU$mC] aggregate limit 总限额
BD [<>Wm aggregate of salaries tax 合计薪俸税
sj&1I.@,> aggregate performance 总体表现;总体业绩
0*]ZC'pm aggregate supply 总体供应
}"STc&1 aggregate surplus 总盈余
y
m?uj4I{ aggregate total 整体总额
"}b/[U@> aggregate value 总值;合计价值
yJdkDVxYr aggregated basis 合计基准
v?l*jr1-2 aggregated net chargeable income 合计应课税入息实额
.ZupsS9l aggregation 合并计算;合计;总和
@xr}(. aggregation of incomes of husband and wife 夫妇入息合并计算
2LS91 aggregation of property 财产的总和
esd9N'.Q* agio 差价;贴水
~<"{u-q#K Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
19i=kdH Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cRWYS[O?- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
_
Gkb[H&RZ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
aZmac'cz{ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
SmV}Wf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2tS,q_-= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`We?j7O agreement for a settlement 授产协议
FAq9G-\B agreement for assignment 转让协议
q:mqA$n agreement for sale 售卖协议;买卖协议
dB8 e agreement for sale and purchase 买卖协议
~BgNMO;| agreement for the payment of interest 支付利息协议
Fnuheb'&m agreement for the repayment of money 还款协议
[j?<&