A:
%Y<3v\`_ A share A股;甲类股份
yh"48@L'D abatement of tax 减税;减扣免税额
"c0Nv8_G ABN AMRO Bank N.V. 荷兰银行
+}.S:w_xQ above-the-line expenditure 线上项目支出;经常预算支出
[p&2k&.XYe above-the-line receipt 线上项目收入;经常预算收入
PBp+(o- ABSA Asia Limited 南非联合亚洲有限公司
\:`-"Ou(* absolute change 绝对数值变更
^U0)iz absolute expenditure 实际开支
:ej`]yK | absolute guideline figure 绝对准则数字
EGJrnz8 absolute interest 绝对权益
xzOM\Nq?O absolute order of discharge 绝对破产解除令
`Fs- z absolute profit margin 绝对利润幅度
c-bTf$6} absolute value 实值;绝对值
R:t absolutely vested interest 绝对既得权益
DzE_p-
zs absorbed cost 已吸收成本;已分摊成本
ps@{1Rn1 absorption 吸收;分摊;合并
-%6Y&_5VK absorption rate 吸收率;摊配率;分摊率
C#D8
E.W ACB Finance Limited 亚洲商业财务有限公司
anxwK47 acceptable form of reciprocity 合理的互惠条件
Lt\=E8&rh acceptable rate 适当利率;适当汇率
Qvhz$W[P> acceptance agreement 承兑协议
7F
1nBd acceptance for honour 参加承兑
TM^.y
Y acceptor 承兑人;接受人;受票人
+IPMI#n acceptor for honour 参加承兑人
EawtT accident insurance 意外保险
Q"b62+03 Accident Insurance Association of Hong Kong 香港意外保险公会
p28=l5y+ accident insurance scheme 意外保险计划
g"Gj8QLDz accident year basis 意外年度基准
s.9_/cFWB accommodation 通融;贷款
rWD*DmY@" accommodation bill 通融票据;空头票据
f,QBj{M, accommodation party 汇票代发人
+a!uS0fIJi account balance 帐户余额;帐户结余
&(YNz9L account book 帐簿
mUjM5ceAXO account collected in advance 预收款项
Trt1M account current book 往来帐簿
,G!mO,DX account of after-acquired property 事后取得的财产报告
u<K{=94!e account of defaulter 拖欠帐目
(=/}i' account payable 应付帐款
rv;is=#1 account payee only [A/C payee only] 只可转帐;存入收款人帐户
8u4Fag Q, account receivable 应收帐款
lko
k2 account receivable report 应收帐款报表
$7'KcG account statement 结单;帐单;会计财务报表
G>w+J'7 account title 帐户名称;会计科目
1QJB4|5R# accountant's report 会计师报告
@86?!0bt Accountant's Report Rules 会计师报告规则
QPJz~;V2 accounting and auditing procedure 会计与审计程序;会计与核数程序
cSWn4-B@l Accounting Arrangements 《会计安排》
LP:F'Q:< accounting basis 会计基础
YB3?Ftgw accounting by Official Receiver 破产管理署署长呈交的帐目
_omz74 Accounting Circular 《会计通告》
JWo). accounting class 会计类别
\2NT7^H# accounting date 记帐日期;会计结算日期
N(=\S: accounting for money 款项核算
19 <Lgr Accounting Officer 会计主任
+N:=|u.g accounting period 会计报告期;会计期
eL{6;.C accounting policy 会计政策;会计方针
LQ3J$N accounting practice 会计惯例
^muPjM+D accounting principle 会计准则
|tqYRWn0 accounting record 会计记录
dPCn6 accounting report 会计报告
Rg6/6/ IN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J\c\Ar: Accounting Society of China 中国会计学会
gzeTBlXg accounting statement 会计报表
Lm"zW>v accounting system 会计制度;会计系统
/aX5G accounting transaction 会计事项;帐务交易
Xgyi}~AoaU accounting treatment 会计处理
z]bcg$m accounting year 会计年度
=Xh*w accretion 增值;添加
$61j_;WF` accrual 应计项目;应累算数目
6P U]I+ accrual basis 应计制;权责发生制
m.2=,,r<Fq accrual basis accounting 应计制会计;权责发生制会计
%Tm8sQ)1 accrue 应累算;应计
B7ty*)i? accrued benefit 应累算利益
q_[V9 accrued charges 应计费用
kH }HFl accrued cumulative preference share dividend 应累算的累积优先股股息
:to1%6 accrued expenses 应累算费用
w!~85"" accrued interest payable 应付利息;应计未付利息
DZ5QC aA accrued interest receivable 应收利息;应计未收利息
ypV>* accrued right 累算权益
'7(oCab"_ accruing profit 应累算的利润
*nc9u" accumulated fiscal reserve 累积财政储备
!@wG22iC4d accumulated profit 累积利润;滚存溢利
8lfKlXR78 accumulated reserve 累积储备
2(iv+<t accumulation of surplus income 累积收益盈余
u RPvo}!=1 acquired assets 既得资产
%% A==_b acquisition 收购;购置;取得
*e}1KcJ acquisition cost 购置成本
-G@:uxB acquisition expenses 购置费用
_rj B. acquisition of 100% interest 收购全部股权
6qH^&O][ acquisition of control 取得控制权
d
gRTV<vM acquisition of fixed assets 购置固定资产
o=ULo &9 acquisition of shell “买壳”
I!;vy/r acquisition price 收购价
YqNI:znm- act of God 天灾
5BsfbLKC acting partner 执事合伙人
gq[`g=x active market 买卖活跃的市场;交投畅旺的市场;旺市
_yP02a^2 active partner 积极参与的合伙人
sTChbks active trading 交投活跃
+#MQ8d actual circulation 实际流通
yi@mf$A| actual cost 实际成本
Kb,#Ot actual expenditure 实际开支;实际支出
G0&'B6I> actual income 实际入息;实际收入;实际收益
Zq\Vq:MX actual market 现货市场
&=`6- J actual price 现货价;实际价格
z)0%gd| actual profit 实际利润
$mLiEsJ actual quotation 实盘;实际价位;实际报价
v7@O ,% actual year basis 按实际年度计算
@1^:V-= actuals 实货
IM$I=5ye actuarial investigation 精算调查
C3GI?|b actuarial principle 精算原则
}j6<S-s~ actuarial report 精算师报告
d6ABgQi0 Actuarial Society of Hong Kong 香港精算学会
A!.* eIV| actuarial valuation 精算师估值
$3D#U^7i actuary 精算师
&p6^
ad referendum agreement 暂定协议;有待覆核的协定
SlojB ^% ad valorem duty 从价税;按值征税
7R5!(g
ad valorem duty system 从价税制
R'1L%srTM+ ad valorem fee 从价费
tDwj~{a~ ad valorem tariff 从价关税
pSh$#]mZ` additional allowance 额外免税额
>S=,ype~G additional amount for unexpired risk 未过期风险的额外款额
\(a!U,]LM additional assessable profit 补加应评税利润
CY
i{WV(: additional assessment 补加评税
}}MZgm~U) additional commitment 额外承担
/!HFi> additional commitment vote 额外承担拨款
nps"nggk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;|H(_J=6k additional dependent parent allowance 供养父母额外免税额
k>mqKzT0$+ additional provision 额外拨款
Jk3V]u additional stamp duty 附加印花税
3&ES?MyB# additional tax 补加税罚款;补加税款
RRBBz7:~ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Oxq} dX7S adjudged bankrupt 被裁定破产
8w]>SEGFs adjudicated bankrupt 裁定破产人
r(ufyC& adjudication fee 裁定费;评定印花税额手续费;评估契据费
"Ir.1FN adjudication of bankruptcy 裁定破产;宣告破产
Mh;rhQ adjudication of insolvency 裁定无力偿还债务
g1zX^^nd,V adjusted actual 经调整的实数;调整后的实数
"}'Sk( adjusted current assets 经调整的流动资产;调整后的流动资产
[*|QA9 adjusted figure 经调整的数字;调整后的数额
H]JVv8 adjusted liabilities 经调整的负债;调整后的负债
#Y'svn1H adjusted loss 经调整的亏损;调整后的亏损
2*1FW v adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
D|rcSa.M adjusted profit 经调整的利润;调整后的利润
<"rckPv_H adjusted surplus 经调整的盈余额;调整后的盈余额
&6}] v: adjusted value 经调整的价值;调整后的价值
z~+gche> adjustment 调整;修订;理算〔保险〕
Qpaan adjustment centre 调剂中心
E+|r
h-M 7 adjustment lag 调整过程的时间差距;调整时差
` "JslpN adjustment mechanism 调整机制
V-
HO_GDo adjustment of loss 亏损调整
[osm\w49 adjustment process 调整过程;调整程序
'-k~qQk)6 adjustment range 调整幅度
?B`Yq\L) administered exchange rate 受管制汇率
*2tG07kI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Yt%
E,U~g administration expenses 行政费用
ZUxlk+o9d administration fee 手续费;行政费
!ii'hwFm$ administration in bankruptcy 破产管理
oHI/tS4
_ administration order 遗产管理令
]psx\ZMa administrator 管理人;遗产管理人
e:H9! administrator of the estate 遗产管理人
SuU %x2 admission of debt 债项承认书
b$Ch2Qz0q admission of proof 接纳债权证明
6a\YD{D] _ advance 放贷款项;垫付款项;预支款项;预付款项
dxI t.h advance account 暂支帐目;预付款帐户
eg
vgi?y advance compensation 预付补偿金
_$Hx:^p: advance from shareholder 股东垫款
KB^i=+xr advance pending reimbursement 预支以待日后付还
|#D$9+ advanced economy 先进经济体系
fW'U7&O advancement 预付;预付财产
999E0A$dkv advances warrant 垫款令
M$Of. advancing 贷出
)-4xI4 adverse balance 逆差
;4 rTm@6 adverse exchange 逆汇
!j|93* advertisement addressed to shareholders 在报章刊登的致股东通告
_Z|3qQ advice for collection 托收通知书
rJ UXA<:2 advice of drawing 提款通知书;汇票通知书
]A2l%V_7 advice of payment 付款通知
V*U*_Y Advisory Committee [Securities and Futures Commission]
:*wjC.Z 谘询委员会〔证券及期货事务监察委员会〕
u/2!v( Advisory Committee on Diversification 经济多元化谘询委员会
;uazQyo6 affidavit 誓章;遗产申报誓章
t% f6P affidavit of no receipt 述明无收款的誓章
wWNHZv& affiliate 联号;联营公司;附属公司
|,wp@)e6h affiliated company 附属公司;联号;联营公司
vHz]-Q-|9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
30Z RKrW"~ affordability 负担能力
8Qg,UX African Development Bank [AfDB] 非洲开发银行
)|@ H#kv? after-acquired property 事后取得的财产
[# '38 after-hours dealing 市后交易
0u'qu2mV after-tax profit 税后盈利;税后利润;税后溢利
+Eh^j3W agency agreement 代理协议
[Nn ?:5" agency expenses 代理机构的开支
eHjn<@ agency fee 代理费
~yvOR`2Gg Agency Law 《代理法》
i@C$O.m( agent 代理人;承销人
D/&^Y'|T agent of company 公司代理人
iS"( agent's fee 代理人费;经纪费
01nbR+e aggregate 总计;总数;总体数字
"7k
82dw aggregate amount 总款额;总额
~e!b81 aggregate assets and liabilities 总体资产与负债
02~+$R]L aggregate at constant price 按固定价格计算的总体数字
d* 6 lJT aggregate demand 总需求
lbtVQW0V;o aggregate gross position 总持仓量
krC4O2Fkj aggregate limit 总限额
?5<