A:
6K<K A share A股;甲类股份
!0cD$^7 abatement of tax 减税;减扣免税额
JO<wU ABN AMRO Bank N.V. 荷兰银行
?I@W:#>o above-the-line expenditure 线上项目支出;经常预算支出
ia 73?*mXT above-the-line receipt 线上项目收入;经常预算收入
3%ZOKb"D* ABSA Asia Limited 南非联合亚洲有限公司
*=c1do%F absolute change 绝对数值变更
mdgi5v absolute expenditure 实际开支
VU d\QR- absolute guideline figure 绝对准则数字
baK$L;Xo: absolute interest 绝对权益
"FKOaQ%IH absolute order of discharge 绝对破产解除令
#N cK
X absolute profit margin 绝对利润幅度
b>N8F^}~O absolute value 实值;绝对值
uRr o?m< absolutely vested interest 绝对既得权益
4_cqT/ absorbed cost 已吸收成本;已分摊成本
0_t`%l= absorption 吸收;分摊;合并
LE>]8[f6S absorption rate 吸收率;摊配率;分摊率
*`RkTcG ACB Finance Limited 亚洲商业财务有限公司
`^y7f acceptable form of reciprocity 合理的互惠条件
][h} acceptable rate 适当利率;适当汇率
(ICd} acceptance agreement 承兑协议
j,dR,N d acceptance for honour 参加承兑
bbyg8;/ acceptor 承兑人;接受人;受票人
u-5{U-^_ acceptor for honour 参加承兑人
(=@h23
vH accident insurance 意外保险
/~f'}]W Accident Insurance Association of Hong Kong 香港意外保险公会
xlg9TvvI accident insurance scheme 意外保险计划
q%?in+l accident year basis 意外年度基准
H+Sz=tg5 accommodation 通融;贷款
1 Ya`| ?FS accommodation bill 通融票据;空头票据
A$:U'ZG_ accommodation party 汇票代发人
j ?(&# account balance 帐户余额;帐户结余
^M>P:~ account book 帐簿
KMjhZap% account collected in advance 预收款项
R!N%o~C2- account current book 往来帐簿
\)?HJ account of after-acquired property 事后取得的财产报告
l2P=R)@{ account of defaulter 拖欠帐目
]`+HO=0 account payable 应付帐款
]N<:6+ account payee only [A/C payee only] 只可转帐;存入收款人帐户
D}YAu,<K account receivable 应收帐款
d'y\~M9( account receivable report 应收帐款报表
`q":i>FP2 account statement 结单;帐单;会计财务报表
C5k\RS9 account title 帐户名称;会计科目
BTi:Bcv k accountant's report 会计师报告
vOMmsU F Accountant's Report Rules 会计师报告规则
Bg3`w__l; accounting and auditing procedure 会计与审计程序;会计与核数程序
,j^z]; Accounting Arrangements 《会计安排》
! 3&_#VO accounting basis 会计基础
afE`GG- accounting by Official Receiver 破产管理署署长呈交的帐目
>Z-f</v03 Accounting Circular 《会计通告》
fjGYp accounting class 会计类别
J)yNp,V accounting date 记帐日期;会计结算日期
ii,/omn: accounting for money 款项核算
5BWO7F0v" Accounting Officer 会计主任
vuP.V# accounting period 会计报告期;会计期
\l$gcFXb accounting policy 会计政策;会计方针
H!uB&qY accounting practice 会计惯例
'a1%`rzm accounting principle 会计准则
VkKq<`t< accounting record 会计记录
JrZ"AId2 accounting report 会计报告
>U?U;i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rwYlg: Accounting Society of China 中国会计学会
>M1m(u84# accounting statement 会计报表
@!;EW
R] accounting system 会计制度;会计系统
,AX7~;hpq accounting transaction 会计事项;帐务交易
I" AgRa accounting treatment 会计处理
7NG^I6WP- accounting year 会计年度
ZMFV iE;8 accretion 增值;添加
D
H}gvV accrual 应计项目;应累算数目
D`|.% accrual basis 应计制;权责发生制
#A&(b}#:o accrual basis accounting 应计制会计;权责发生制会计
Nw74T accrue 应累算;应计
YSQB*FBz accrued benefit 应累算利益
$mS]K!\ accrued charges 应计费用
39j "z8n accrued cumulative preference share dividend 应累算的累积优先股股息
I)9un|+,y accrued expenses 应累算费用
!+Ia#( accrued interest payable 应付利息;应计未付利息
1lAx"VL accrued interest receivable 应收利息;应计未收利息
"'M>%m u accrued right 累算权益
/d<"{\o accruing profit 应累算的利润
Tno[LP, accumulated fiscal reserve 累积财政储备
kaK0'l2% accumulated profit 累积利润;滚存溢利
7soiy
A accumulated reserve 累积储备
9t ` accumulation of surplus income 累积收益盈余
*C>B-j$ acquired assets 既得资产
b ] W^_ acquisition 收购;购置;取得
`F)Q= acquisition cost 购置成本
eYJ6&).F acquisition expenses 购置费用
3)5Gzn acquisition of 100% interest 收购全部股权
6L`{oSX! acquisition of control 取得控制权
wTT_jyH) acquisition of fixed assets 购置固定资产
g`('
k5= acquisition of shell “买壳”
o'9K8q\1 acquisition price 收购价
aN\psg act of God 天灾
yW3X<
acting partner 执事合伙人
X[F<sxw active market 买卖活跃的市场;交投畅旺的市场;旺市
/ /ty]j active partner 积极参与的合伙人
#+X|,0p active trading 交投活跃
2d%j6D actual circulation 实际流通
}digw( actual cost 实际成本
xUp[)B6?: actual expenditure 实际开支;实际支出
D'dE!CAUs actual income 实际入息;实际收入;实际收益
g\Gx
oR actual market 现货市场
w>RBth^p actual price 现货价;实际价格
JjH#,@'. actual profit 实际利润
{u/G!{N$ actual quotation 实盘;实际价位;实际报价
-]!m4xvK actual year basis 按实际年度计算
v7;zce/~ actuals 实货
,}9 G|$ actuarial investigation 精算调查
rkp 1tv actuarial principle 精算原则
bC[TLsh7{2 actuarial report 精算师报告
%j
'_I\ Actuarial Society of Hong Kong 香港精算学会
>,ThIwRN actuarial valuation 精算师估值
$-Ud&sjn actuary 精算师
LdSBNg#3 ad referendum agreement 暂定协议;有待覆核的协定
.iDxq8l ad valorem duty 从价税;按值征税
]}K\&ho2 ad valorem duty system 从价税制
BseK?`]U" ad valorem fee 从价费
]klP.&I/0 ad valorem tariff 从价关税
uU&,KEH additional allowance 额外免税额
vXdz? additional amount for unexpired risk 未过期风险的额外款额
T);eYC"@ additional assessable profit 补加应评税利润
pv:7kgod
additional assessment 补加评税
XET'XJWF% additional commitment 额外承担
8(.DI/ additional commitment vote 额外承担拨款
;B8#Nf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>lD*:#o additional dependent parent allowance 供养父母额外免税额
)kMA_\$, additional provision 额外拨款
FW?zJ additional stamp duty 附加印花税
zvvF9 additional tax 补加税罚款;补加税款
tcovMn' Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Cfizh@< adjudged bankrupt 被裁定破产
xjm|ewo adjudicated bankrupt 裁定破产人
|7ga9 adjudication fee 裁定费;评定印花税额手续费;评估契据费
aY/msplC adjudication of bankruptcy 裁定破产;宣告破产
$~#N1 adjudication of insolvency 裁定无力偿还债务
994 adjusted actual 经调整的实数;调整后的实数
."N`X\ adjusted current assets 经调整的流动资产;调整后的流动资产
^qs{Cf$ adjusted figure 经调整的数字;调整后的数额
aWp9K+4R$/ adjusted liabilities 经调整的负债;调整后的负债
OokBi 02b adjusted loss 经调整的亏损;调整后的亏损
buIy+ 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
[G(}`u8w" adjusted profit 经调整的利润;调整后的利润
,I(PDlvtM adjusted surplus 经调整的盈余额;调整后的盈余额
ZcTxE]Y adjusted value 经调整的价值;调整后的价值
#g ;][ adjustment 调整;修订;理算〔保险〕
NPN* k]. adjustment centre 调剂中心
Hh/Z4`&yi adjustment lag 调整过程的时间差距;调整时差
M5C}*c9 adjustment mechanism 调整机制
05".;( adjustment of loss 亏损调整
(7nWv43 adjustment process 调整过程;调整程序
& A=q _ adjustment range 调整幅度
_
?f~UvK administered exchange rate 受管制汇率
U!@3[' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]Y|Y ? administration expenses 行政费用
&`7tX.iMlh administration fee 手续费;行政费
(h0i2>K administration in bankruptcy 破产管理
8aw'Q? administration order 遗产管理令
<De29'},y administrator 管理人;遗产管理人
j)Z3m @Ii5 administrator of the estate 遗产管理人
YoD1\a| admission of debt 债项承认书
cad%:%p admission of proof 接纳债权证明
NpRT\cx3 advance 放贷款项;垫付款项;预支款项;预付款项
/easmf] advance account 暂支帐目;预付款帐户
>6XGF(G
advance compensation 预付补偿金
?YY'-\h? advance from shareholder 股东垫款
*iB_$7n` advance pending reimbursement 预支以待日后付还
V@jR8zv|_ advanced economy 先进经济体系
)W&H{2No advancement 预付;预付财产
f=v+D0K$n advances warrant 垫款令
MVV9[f advancing 贷出
A7.$soI\
adverse balance 逆差
\NbMS C&H adverse exchange 逆汇
6Lw34R advertisement addressed to shareholders 在报章刊登的致股东通告
WU-.lg'c' advice for collection 托收通知书
kV7c\|N9 advice of drawing 提款通知书;汇票通知书
&3VR)Bxn advice of payment 付款通知
o.5w>l!9K Advisory Committee [Securities and Futures Commission]
sL;qC\S 谘询委员会〔证券及期货事务监察委员会〕
c ?mCt0Cg Advisory Committee on Diversification 经济多元化谘询委员会
Bb];qYuCO affidavit 誓章;遗产申报誓章
.bbl-a/
3 affidavit of no receipt 述明无收款的誓章
-yt[0 affiliate 联号;联营公司;附属公司
ukV1_QeN[ affiliated company 附属公司;联号;联营公司
1F'j. 1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9)p VDS affordability 负担能力
8W?/Sg` African Development Bank [AfDB] 非洲开发银行
bet?5Dk after-acquired property 事后取得的财产
}E$^!q{ after-hours dealing 市后交易
wy&s~lpV,7 after-tax profit 税后盈利;税后利润;税后溢利
\p"`!n agency agreement 代理协议
b_*Y5"(* agency expenses 代理机构的开支
C7&4, ], agency fee 代理费
R;6(2bTN6 Agency Law 《代理法》
6\(wU?m'/ agent 代理人;承销人
%s~MfK.k agent of company 公司代理人
[3++Q-rR= agent's fee 代理人费;经纪费
ZK))91;v aggregate 总计;总数;总体数字
wmFI? aggregate amount 总款额;总额
#5)E4"m aggregate assets and liabilities 总体资产与负债
"Ko^m(` aggregate at constant price 按固定价格计算的总体数字
z.{T`Pn aggregate demand 总需求
My AS'Ki aggregate gross position 总持仓量
/N+*=LIK
I aggregate limit 总限额
]Y;EIn aggregate of salaries tax 合计薪俸税
79<{cexP aggregate performance 总体表现;总体业绩
L.bR\fE
aggregate supply 总体供应
oDul ?% aggregate surplus 总盈余
Klh7&HzR aggregate total 整体总额
m4(:H(Za aggregate value 总值;合计价值
'7Dg+a^x7 aggregated basis 合计基准
P?*$Wf,~n aggregated net chargeable income 合计应课税入息实额
;X6FhQ;{*0 aggregation 合并计算;合计;总和
I,D24W4l aggregation of incomes of husband and wife 夫妇入息合并计算
G"0YCi#I| aggregation of property 财产的总和
`,~I*}T>5W agio 差价;贴水
$trvNbco Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
agX-V{l. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[;II2[5 , 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
b|t` )BF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cYyv
iR59# 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
n=
yT%V.l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A:F*Y%ZW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{ScilT agreement for a settlement 授产协议
t_c;4iE
agreement for assignment 转让协议
,g%2-#L% agreement for sale 售卖协议;买卖协议
1Qui.],c agreement for sale and purchase 买卖协议
}R*[7V9" agreement for the payment of interest 支付利息协议
qczGv2%! agreement for the repayment of money 还款协议
j?4k{?x agreement of reinsurance 再保险协议
M >Yx_)<U Agricultural Bank of China 中国农业银行
N~g@ air passenger departure tax 飞机乘客离境税
:P<}
bGN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]N}80*Rl airport tax 机场税
.T?9-`I9 alcohol duty 酒精税
8r(S=dA alienation 让与;让渡;转让
fdGls`H alimony 生活费;赡养费
]&w>p#_C All Ordinaries Index [AOI] 所有普通股指数
eAS~>|N#x all risks 全险;综合险
eZR{M\Q All Sales Record for Stock Market 《股票市场成交报告》
+CtsD9PA Allied Capital Resources Limited 新联财务有限公司
5an#,vCn{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|=2E?&%? allocation letter 拨款信件
lDd+.44V: allocation of fund 分配款项;预留款项
:VC#\/f allocation of profit 利润分配;溢利分配
6"C$]kF? allocation warrant 拨款令
%YLdie6c allotment 分配;配股
2,?4'0Z@R allotment notice 股份配售通知;配股通知
G\&4_MS allotment of shares 股份分配
`=^;q6f allowable 可获宽免;免税的
V6Ie\+@.\ allowable business loss 可扣除的营业亏损
XNkw9*IT allowable expenses 可扣税的支出
{-D2K:m allowance 免税额;津贴;备抵;准备金
KW|X\1H allowance for debts 债项的免税额
thcj_BZ8 allowance for depreciation by wear and tear 耗损折旧免税额
<<