A:
.,I^) 8c A share A股;甲类股份
<a; <|Fm. abatement of tax 减税;减扣免税额
(k4> I"x) ABN AMRO Bank N.V. 荷兰银行
&G:#7HX@- above-the-line expenditure 线上项目支出;经常预算支出
w!7Hl9BW above-the-line receipt 线上项目收入;经常预算收入
h?jKq2`
ABSA Asia Limited 南非联合亚洲有限公司
Enyx+]9 absolute change 绝对数值变更
p xjb^GZ0 absolute expenditure 实际开支
~m'PAC"Q$ absolute guideline figure 绝对准则数字
|4UW.dGHPo absolute interest 绝对权益
sSU p7V absolute order of discharge 绝对破产解除令
e2~&I`ct absolute profit margin 绝对利润幅度
"{Lp'+wNw absolute value 实值;绝对值
#fd;] absolutely vested interest 绝对既得权益
[5yLg absorbed cost 已吸收成本;已分摊成本
f!AcBfaLr absorption 吸收;分摊;合并
Xf(H_&K absorption rate 吸收率;摊配率;分摊率
[jU.58* ACB Finance Limited 亚洲商业财务有限公司
yP.,Dh s acceptable form of reciprocity 合理的互惠条件
)ERmSWq/u acceptable rate 适当利率;适当汇率
R1)v;^B|) acceptance agreement 承兑协议
<'f+nC=2 acceptance for honour 参加承兑
VG'M=O{)3 acceptor 承兑人;接受人;受票人
7b7@"Zw* acceptor for honour 参加承兑人
*Yj!f6 8 accident insurance 意外保险
$DBJ"8n2 Accident Insurance Association of Hong Kong 香港意外保险公会
>NDI<9<'0} accident insurance scheme 意外保险计划
j#6@cO'` accident year basis 意外年度基准
<A"[Wk accommodation 通融;贷款
RDGefxv accommodation bill 通融票据;空头票据
m`_s_# accommodation party 汇票代发人
j6}/pe*;;T account balance 帐户余额;帐户结余
A0JlQE&U account book 帐簿
dz_~_| account collected in advance 预收款项
u)J&3Ah% account current book 往来帐簿
-y]e`\+[ account of after-acquired property 事后取得的财产报告
?QR13l( account of defaulter 拖欠帐目
kzozjh%`9h account payable 应付帐款
Q6%dM'fR account payee only [A/C payee only] 只可转帐;存入收款人帐户
!X5n'1& account receivable 应收帐款
o y{
{d account receivable report 应收帐款报表
*7cc4 wGQ account statement 结单;帐单;会计财务报表
II; account title 帐户名称;会计科目
c{4Y?SSx accountant's report 会计师报告
!'#Y-"=ypk Accountant's Report Rules 会计师报告规则
mQwP-s accounting and auditing procedure 会计与审计程序;会计与核数程序
1!/WC.0 Accounting Arrangements 《会计安排》
n;QMiz:yY accounting basis 会计基础
$1KvL8 accounting by Official Receiver 破产管理署署长呈交的帐目
-aSj- Accounting Circular 《会计通告》
4+?d0 accounting class 会计类别
5=@q!8a* accounting date 记帐日期;会计结算日期
,Kl6vw8Htg accounting for money 款项核算
NW?.Ge.!P Accounting Officer 会计主任
#ATV#/hW accounting period 会计报告期;会计期
{&3{_Ml accounting policy 会计政策;会计方针
>_esLsPWh] accounting practice 会计惯例
EUGN`t-M accounting principle 会计准则
$OGTHJA accounting record 会计记录
U?/C>g%/PI accounting report 会计报告
J2Y
S+%K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^&8FwV] Accounting Society of China 中国会计学会
%0&c0vT accounting statement 会计报表
^(79SOZC accounting system 会计制度;会计系统
7j,u&%om accounting transaction 会计事项;帐务交易
0Tp,b (;n accounting treatment 会计处理
P80mK-Iyv_ accounting year 会计年度
lE|Hp accretion 增值;添加
.^hk^r accrual 应计项目;应累算数目
8r{:di* accrual basis 应计制;权责发生制
@T 5dPmn accrual basis accounting 应计制会计;权责发生制会计
Fm-D>PR accrue 应累算;应计
?hfyQhR accrued benefit 应累算利益
i(qPD_ accrued charges 应计费用
nA1059B
accrued cumulative preference share dividend 应累算的累积优先股股息
{)KH% accrued expenses 应累算费用
QY7Thnp1 accrued interest payable 应付利息;应计未付利息
Rlyx&C8 accrued interest receivable 应收利息;应计未收利息
vHmsS\\~9 accrued right 累算权益
/k_?S? accruing profit 应累算的利润
^E]Xq]vd" accumulated fiscal reserve 累积财政储备
;:Kd?Tz$ accumulated profit 累积利润;滚存溢利
)Up'W accumulated reserve 累积储备
hAi`2GP. accumulation of surplus income 累积收益盈余
<h"07.y acquired assets 既得资产
-h%!#g acquisition 收购;购置;取得
P&$ m2^K acquisition cost 购置成本
i!KZg74V acquisition expenses 购置费用
| >
t,1T. acquisition of 100% interest 收购全部股权
D #Ku5~j acquisition of control 取得控制权
3q}fDM(@J acquisition of fixed assets 购置固定资产
L!qXt(` acquisition of shell “买壳”
0pW?v:!H acquisition price 收购价
7c8A|E0\mF act of God 天灾
Bj1{=Pvl acting partner 执事合伙人
j84g6; 4Dv active market 买卖活跃的市场;交投畅旺的市场;旺市
n-)Xs;`2 active partner 积极参与的合伙人
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-}Zd\Rs active trading 交投活跃
~tM+! actual circulation 实际流通
d(t$riFX} actual cost 实际成本
Ec4+wRWk85 actual expenditure 实际开支;实际支出
!Zi_4 .(4 actual income 实际入息;实际收入;实际收益
9*&RvsrX actual market 现货市场
m ,|)$R actual price 现货价;实际价格
_(zPA4q8q actual profit 实际利润
WAzn`xGxR" actual quotation 实盘;实际价位;实际报价
a}p}G\b| actual year basis 按实际年度计算
S9 VD/ actuals 实货
=" Sb>_ actuarial investigation 精算调查
0Z,a3)jcc actuarial principle 精算原则
rdBF+YN9/? actuarial report 精算师报告
3U\| E Actuarial Society of Hong Kong 香港精算学会
t gpg actuarial valuation 精算师估值
z%0'v`7 actuary 精算师
/&jh10}H ad referendum agreement 暂定协议;有待覆核的协定
9\J6G8b>|I ad valorem duty 从价税;按值征税
ZNN^ ad valorem duty system 从价税制
hH3~O`~ ad valorem fee 从价费
w$fP$ \+ ad valorem tariff 从价关税
YYs/r additional allowance 额外免税额
%V;B{?>9zB additional amount for unexpired risk 未过期风险的额外款额
;&$Nn'~a additional assessable profit 补加应评税利润
<RaUs2Q3. additional assessment 补加评税
l2|[ additional commitment 额外承担
WJ[ybzVj additional commitment vote 额外承担拨款
-RK R., additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sngM4ikhs additional dependent parent allowance 供养父母额外免税额
.W*" C additional provision 额外拨款
y(92 Th$ additional stamp duty 附加印花税
YZ.?
k4> additional tax 补加税罚款;补加税款
}Kt1mmo:` Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ze_q+Z adjudged bankrupt 被裁定破产
zu52]$Vj adjudicated bankrupt 裁定破产人
p~bx adjudication fee 裁定费;评定印花税额手续费;评估契据费
0<4Nf]i adjudication of bankruptcy 裁定破产;宣告破产
dd6m/3uUW adjudication of insolvency 裁定无力偿还债务
Yb?L:,a(I adjusted actual 经调整的实数;调整后的实数
*rH#k? adjusted current assets 经调整的流动资产;调整后的流动资产
e0&x?U*/ adjusted figure 经调整的数字;调整后的数额
:41Ch^\E adjusted liabilities 经调整的负债;调整后的负债
_Gb O>'kE adjusted loss 经调整的亏损;调整后的亏损
Nfo`Q0\[P 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
x<gP5c>zm adjusted profit 经调整的利润;调整后的利润
!=SBeq adjusted surplus 经调整的盈余额;调整后的盈余额
*74VrAo adjusted value 经调整的价值;调整后的价值
24b?6^8~k adjustment 调整;修订;理算〔保险〕
appWq}db adjustment centre 调剂中心
M:/)|fk adjustment lag 调整过程的时间差距;调整时差
ih\=mB adjustment mechanism 调整机制
A.wuB adjustment of loss 亏损调整
DYej<T'?3 adjustment process 调整过程;调整程序
`"RT(` m adjustment range 调整幅度
mLb>*xt$b@ administered exchange rate 受管制汇率
U_.9H
_G Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K?$|Y-_D^M administration expenses 行政费用
X Z4q{^o administration fee 手续费;行政费
<Y"h2#M " administration in bankruptcy 破产管理
`-)Hot) administration order 遗产管理令
XFmTr@\M administrator 管理人;遗产管理人
NO'37d administrator of the estate 遗产管理人
d,+a}eTP' admission of debt 债项承认书
C(!A% > admission of proof 接纳债权证明
*i,@d&J y] advance 放贷款项;垫付款项;预支款项;预付款项
BH3%dh:9 advance account 暂支帐目;预付款帐户
'fS&WVR? advance compensation 预付补偿金
+rN&@}Jt. advance from shareholder 股东垫款
8lZB3p]X advance pending reimbursement 预支以待日后付还
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nr6 advanced economy 先进经济体系
}P*x/z~ advancement 预付;预付财产
ic=tVs advances warrant 垫款令
8H@] v@Z2 advancing 贷出
mi'3ibCG adverse balance 逆差
5!jU i9 adverse exchange 逆汇
Mo4k6@ht_ advertisement addressed to shareholders 在报章刊登的致股东通告
2|}`?bY]i` advice for collection 托收通知书
^jB17z[ advice of drawing 提款通知书;汇票通知书
1a@b-V2
d& advice of payment 付款通知
kT1 2 Advisory Committee [Securities and Futures Commission]
U@:h';. 谘询委员会〔证券及期货事务监察委员会〕
_/[}PQC6G Advisory Committee on Diversification 经济多元化谘询委员会
\6L,jSoBl affidavit 誓章;遗产申报誓章
PW QRy affidavit of no receipt 述明无收款的誓章
pz0Q@ n/X affiliate 联号;联营公司;附属公司
+rWcfXOHM affiliated company 附属公司;联号;联营公司
6z2W N|78 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c\DMeYrg affordability 负担能力
9YEE.=]T African Development Bank [AfDB] 非洲开发银行
.g?Ppma after-acquired property 事后取得的财产
cP2n,>: after-hours dealing 市后交易
kA4bv} after-tax profit 税后盈利;税后利润;税后溢利
6.6;oa4j agency agreement 代理协议
q#_<J1)z agency expenses 代理机构的开支
tFvXVfml agency fee 代理费
';zS0Yk Agency Law 《代理法》
FT[of(g^ agent 代理人;承销人
Lu5lpeSQ agent of company 公司代理人
^`+Kjhht agent's fee 代理人费;经纪费
G}LOQ7 aggregate 总计;总数;总体数字
9(pF!}1%\ aggregate amount 总款额;总额
x%`tWE| aggregate assets and liabilities 总体资产与负债
BK)3b6L=% aggregate at constant price 按固定价格计算的总体数字
awU&{<,=g aggregate demand 总需求
HyYol* aggregate gross position 总持仓量
Vu5Djx' aggregate limit 总限额
bR*}
s/ aggregate of salaries tax 合计薪俸税
=<[M$"S7d6 aggregate performance 总体表现;总体业绩
]=G dAW aggregate supply 总体供应
qlm7eS"sy aggregate surplus 总盈余
h pKrP aggregate total 整体总额
u3C0!{v aggregate value 总值;合计价值
@B9O*x+n: aggregated basis 合计基准
P X>>h}% aggregated net chargeable income 合计应课税入息实额
/RemLJP
F aggregation 合并计算;合计;总和
WXFCe@ aggregation of incomes of husband and wife 夫妇入息合并计算
4|h>.^ aggregation of property 财产的总和
jZR2Nx}16 agio 差价;贴水
XM~eocn 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》
\2[sUY<W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
kJ"}JRA< 《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》
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