A:
|X8?B= A share A股;甲类股份
mF;mJq<d abatement of tax 减税;减扣免税额
rQimQ|+ ABN AMRO Bank N.V. 荷兰银行
fwz:k]vk above-the-line expenditure 线上项目支出;经常预算支出
H:c5
q0O^x above-the-line receipt 线上项目收入;经常预算收入
9i5?J ]o^ ABSA Asia Limited 南非联合亚洲有限公司
(lM,' absolute change 绝对数值变更
X
61|:E absolute expenditure 实际开支
9S|sTf absolute guideline figure 绝对准则数字
\ZLi Y absolute interest 绝对权益
:0l+x0l} absolute order of discharge 绝对破产解除令
*2X~NJCt absolute profit margin 绝对利润幅度
3
,>M-F absolute value 实值;绝对值
$os]$5( absolutely vested interest 绝对既得权益
;Sivu-% absorbed cost 已吸收成本;已分摊成本
%1Q:{m absorption 吸收;分摊;合并
0A)0Zw absorption rate 吸收率;摊配率;分摊率
<==uK>pET ACB Finance Limited 亚洲商业财务有限公司
TWp w/osW acceptable form of reciprocity 合理的互惠条件
!{jw!bB acceptable rate 适当利率;适当汇率
[Y](Y3 /.N acceptance agreement 承兑协议
)*BZo>" acceptance for honour 参加承兑
@JbxGi acceptor 承兑人;接受人;受票人
eG,x\ acceptor for honour 参加承兑人
Nbpn"*L, accident insurance 意外保险
dBXiLrEbs Accident Insurance Association of Hong Kong 香港意外保险公会
[~{F(Le accident insurance scheme 意外保险计划
1nAm\/&
accident year basis 意外年度基准
rC-E+%y accommodation 通融;贷款
oPmz$]_Z accommodation bill 通融票据;空头票据
2&4nf/sE accommodation party 汇票代发人
1VgGF^cYR account balance 帐户余额;帐户结余
WEj{2+ account book 帐簿
J 4gtm"2) account collected in advance 预收款项
uy
hh"[ account current book 往来帐簿
;gZ
^c]\ account of after-acquired property 事后取得的财产报告
vkE`T5?? account of defaulter 拖欠帐目
d~u=,@FK account payable 应付帐款
i&:SWH= account payee only [A/C payee only] 只可转帐;存入收款人帐户
x
[]ad"R account receivable 应收帐款
@
8H$ account receivable report 应收帐款报表
Fe0M2%e;| account statement 结单;帐单;会计财务报表
*-9i<@|(U^ account title 帐户名称;会计科目
u4Nh_x8\Nr accountant's report 会计师报告
F=Bdgg9s Accountant's Report Rules 会计师报告规则
@Y/&qpo$#W accounting and auditing procedure 会计与审计程序;会计与核数程序
2#.s{ Bv Accounting Arrangements 《会计安排》
%P0 accounting basis 会计基础
0&,D&y% accounting by Official Receiver 破产管理署署长呈交的帐目
hQ@k|3=Re Accounting Circular 《会计通告》
t.9s4 9P accounting class 会计类别
(.:*GUg accounting date 记帐日期;会计结算日期
unFRfec{ accounting for money 款项核算
ircF3P>a? Accounting Officer 会计主任
a}%f+`z accounting period 会计报告期;会计期
sq2:yt accounting policy 会计政策;会计方针
/2Wg=&H accounting practice 会计惯例
BXYHJ accounting principle 会计准则
sQ}|Lu9hZ accounting record 会计记录
3xy2ZYw accounting report 会计报告
Ah2 {kK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&gp&i?%X9b Accounting Society of China 中国会计学会
i{6&/TBnr accounting statement 会计报表
"UTW(~D' accounting system 会计制度;会计系统
Xq;|l?,O accounting transaction 会计事项;帐务交易
\|0z:R;X accounting treatment 会计处理
?/o 8f7Z accounting year 会计年度
w,p'$WC* accretion 增值;添加
FLW VI4* accrual 应计项目;应累算数目
gQPw+0w accrual basis 应计制;权责发生制
E]mm^i`| accrual basis accounting 应计制会计;权责发生制会计
9-pt}U accrue 应累算;应计
%aNm j)L accrued benefit 应累算利益
<Z%=lwtX accrued charges 应计费用
,\6Vb*G|E> accrued cumulative preference share dividend 应累算的累积优先股股息
712nD ?> accrued expenses 应累算费用
G`FYEmD accrued interest payable 应付利息;应计未付利息
I}_}VSG( accrued interest receivable 应收利息;应计未收利息
BY~Tc5 accrued right 累算权益
vIRT$W' O} accruing profit 应累算的利润
fxd+0R;f accumulated fiscal reserve 累积财政储备
'[WL8,.Q accumulated profit 累积利润;滚存溢利
9f!
M1 accumulated reserve 累积储备
vxmX5. accumulation of surplus income 累积收益盈余
-0^]: acquired assets 既得资产
g=t`3X#d acquisition 收购;购置;取得
v'i'I/ acquisition cost 购置成本
)h}IZSm acquisition expenses 购置费用
|]9@JdmV acquisition of 100% interest 收购全部股权
T01Iu acquisition of control 取得控制权
OIPY,cj~ acquisition of fixed assets 购置固定资产
u!K1K3T6k acquisition of shell “买壳”
FoetP`
acquisition price 收购价
01'>[h#_n act of God 天灾
8s)b[Z5 acting partner 执事合伙人
]CzK{-W active market 买卖活跃的市场;交投畅旺的市场;旺市
u#Ig!7iUu active partner 积极参与的合伙人
zr|DC] 3 active trading 交投活跃
I>;{BYPV actual circulation 实际流通
yJI~{VmU7 actual cost 实际成本
3=d%WPgQ actual expenditure 实际开支;实际支出
+4:eb)e actual income 实际入息;实际收入;实际收益
e#*3X4<\K actual market 现货市场
(xb2H~WrN actual price 现货价;实际价格
_f^6F<! actual profit 实际利润
lEHx/#qt9 actual quotation 实盘;实际价位;实际报价
UH MJ(.Wa- actual year basis 按实际年度计算
"J"=<_? actuals 实货
(m R)o&Y%, actuarial investigation 精算调查
-$:;en? actuarial principle 精算原则
(,h2qP-;ud actuarial report 精算师报告
EIRDH'[L Actuarial Society of Hong Kong 香港精算学会
b=5w>* actuarial valuation 精算师估值
3Z?ornS actuary 精算师
5mZ2CDV ad referendum agreement 暂定协议;有待覆核的协定
TLsF c^X ad valorem duty 从价税;按值征税
{5B j*m5 ad valorem duty system 从价税制
q}t]lD
%C ad valorem fee 从价费
bo|THS
ad valorem tariff 从价关税
LTe ({6l0 additional allowance 额外免税额
gF,=rT1:>r additional amount for unexpired risk 未过期风险的额外款额
}i8y/CA additional assessable profit 补加应评税利润
#^L&H
oo6 additional assessment 补加评税
r]!#v{#. additional commitment 额外承担
k;^$Pd?t additional commitment vote 额外承担拨款
Uoe{,4T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4:/V|E\D additional dependent parent allowance 供养父母额外免税额
y^C5_w(^jZ additional provision 额外拨款
^.6yzlY additional stamp duty 附加印花税
)g'J'_Sl additional tax 补加税罚款;补加税款
V*@aE Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5REFz adjudged bankrupt 被裁定破产
j,.M!q] adjudicated bankrupt 裁定破产人
i M !`4 adjudication fee 裁定费;评定印花税额手续费;评估契据费
#uU(G\^T adjudication of bankruptcy 裁定破产;宣告破产
IB;yL/T adjudication of insolvency 裁定无力偿还债务
dy_Uh)$$|g adjusted actual 经调整的实数;调整后的实数
;O}%SCF7 adjusted current assets 经调整的流动资产;调整后的流动资产
v^JzbO~|gj adjusted figure 经调整的数字;调整后的数额
|#_p0yPy adjusted liabilities 经调整的负债;调整后的负债
;<M}ZL@m adjusted loss 经调整的亏损;调整后的亏损
RH FRN&RU$ 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
zpwoK&T+ adjusted profit 经调整的利润;调整后的利润
{d.z/Buu adjusted surplus 经调整的盈余额;调整后的盈余额
r0}x:{$M adjusted value 经调整的价值;调整后的价值
A^,E~Z!x adjustment 调整;修订;理算〔保险〕
jc"sPr v5 adjustment centre 调剂中心
(}39f adjustment lag 调整过程的时间差距;调整时差
4J5 zSTw adjustment mechanism 调整机制
o4" [{LyT adjustment of loss 亏损调整
1L!;lP2 adjustment process 调整过程;调整程序
!MKecRG_ adjustment range 调整幅度
)J[m>tyY5 administered exchange rate 受管制汇率
Z9DfwWI2nu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N)"8CvQL administration expenses 行政费用
[_JdV(]$ administration fee 手续费;行政费
vi}16V84l administration in bankruptcy 破产管理
Ca'BE#q administration order 遗产管理令
44u)F@) administrator 管理人;遗产管理人
Yk|6?e{+) administrator of the estate 遗产管理人
+g
g_C'" admission of debt 债项承认书
+bE{g@%@+ admission of proof 接纳债权证明
%4Lo Em=U advance 放贷款项;垫付款项;预支款项;预付款项
KyNu8s k advance account 暂支帐目;预付款帐户
K[icVT2v~ advance compensation 预付补偿金
+ Tp% * advance from shareholder 股东垫款
lMFo)4&P advance pending reimbursement 预支以待日后付还
K? o p3}f? advanced economy 先进经济体系
|aP`hVm advancement 预付;预付财产
;d}>8w&tfy advances warrant 垫款令
Z4i))%or advancing 贷出
x:Q\pZ adverse balance 逆差
!\7M7 adverse exchange 逆汇
~6;I"0b5 advertisement addressed to shareholders 在报章刊登的致股东通告
3`&FXgo advice for collection 托收通知书
rp4D_80q advice of drawing 提款通知书;汇票通知书
R0qZxoo advice of payment 付款通知
C$[iduS Advisory Committee [Securities and Futures Commission]
$0 .6No_| 谘询委员会〔证券及期货事务监察委员会〕
W^8 Advisory Committee on Diversification 经济多元化谘询委员会
d` ttWWPw affidavit 誓章;遗产申报誓章
Zp7Pw affidavit of no receipt 述明无收款的誓章
5a/A?9?, affiliate 联号;联营公司;附属公司
HDV-qYD|O~ affiliated company 附属公司;联号;联营公司
R5ra*!|L) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
~2k.x*$ affordability 负担能力
z0rYzn?MR African Development Bank [AfDB] 非洲开发银行
cjN)3L{ after-acquired property 事后取得的财产
F\r"Y)|b= after-hours dealing 市后交易
"d)YqQ after-tax profit 税后盈利;税后利润;税后溢利
#ELeW3
S} agency agreement 代理协议
b\0>uU agency expenses 代理机构的开支
,
@jtD*c) agency fee 代理费
DujVV(+I Agency Law 《代理法》
LG:k}z/T agent 代理人;承销人
`/[5/% agent of company 公司代理人
d0)]^4HT|y agent's fee 代理人费;经纪费
?+.mP]d_ aggregate 总计;总数;总体数字
#A5X,-4G aggregate amount 总款额;总额
UE^o}Eyg aggregate assets and liabilities 总体资产与负债
=Q<VU/ aggregate at constant price 按固定价格计算的总体数字
aM
$2lR])J aggregate demand 总需求
')v,<{ aggregate gross position 总持仓量
H[hJUR+# aggregate limit 总限额
%"v:x?d$$o aggregate of salaries tax 合计薪俸税
Gl>\p aggregate performance 总体表现;总体业绩
D`@a*YIq aggregate supply 总体供应
wKpBH} aggregate surplus 总盈余
Q$ew.h aggregate total 整体总额
N~flao^ aggregate value 总值;合计价值
Nqj@p<y/q aggregated basis 合计基准
4 *}H3-` aggregated net chargeable income 合计应课税入息实额
vCi`htm% aggregation 合并计算;合计;总和
/ ]8e[t>!f aggregation of incomes of husband and wife 夫妇入息合并计算
?TpjU*Cxy aggregation of property 财产的总和
2FuV%\p agio 差价;贴水
=W7-;& 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》
gfK_g)'2U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+\Vw:~e 《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》
~+1mH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
KfjWZ4{v 《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》
_+48(QF<