A:
Nk%$;Si A share A股;甲类股份
3HR)H-@6@7 abatement of tax 减税;减扣免税额
OhaoLmA}6 ABN AMRO Bank N.V. 荷兰银行
c*axw%Us above-the-line expenditure 线上项目支出;经常预算支出
('uUf!h?\ above-the-line receipt 线上项目收入;经常预算收入
m=COF$< ABSA Asia Limited 南非联合亚洲有限公司
"p+oi@ absolute change 绝对数值变更
}h/7M absolute expenditure 实际开支
dR>$vbjh1Z absolute guideline figure 绝对准则数字
<o|k'Y(- absolute interest 绝对权益
W:WRG8(F absolute order of discharge 绝对破产解除令
&'DR`e O) absolute profit margin 绝对利润幅度
xi<}n# absolute value 实值;绝对值
e{4e<hd absolutely vested interest 绝对既得权益
Zn*W2s^^{ absorbed cost 已吸收成本;已分摊成本
zmuRn4Nv absorption 吸收;分摊;合并
e50xcf1u absorption rate 吸收率;摊配率;分摊率
Y>E` 7n ACB Finance Limited 亚洲商业财务有限公司
tqB6:p-% acceptable form of reciprocity 合理的互惠条件
h?ijZHG $ acceptable rate 适当利率;适当汇率
,0nrSJED acceptance agreement 承兑协议
6_rgRo& acceptance for honour 参加承兑
8In~qf acceptor 承兑人;接受人;受票人
RZqMpW acceptor for honour 参加承兑人
%/nDG9l accident insurance 意外保险
&0ymAf5R Accident Insurance Association of Hong Kong 香港意外保险公会
fOsvOC accident insurance scheme 意外保险计划
7FaF]G accident year basis 意外年度基准
XMI5j7CL accommodation 通融;贷款
DtS7)/<T
accommodation bill 通融票据;空头票据
1B 0[dK2N accommodation party 汇票代发人
Jfv'M<I account balance 帐户余额;帐户结余
V!@6Nv account book 帐簿
A 3q#,% account collected in advance 预收款项
J5f}-W@ account current book 往来帐簿
NVom6K account of after-acquired property 事后取得的财产报告
cV`NQt <W account of defaulter 拖欠帐目
5YI6$ZdQ account payable 应付帐款
BP&]t1p account payee only [A/C payee only] 只可转帐;存入收款人帐户
"9 vL+Hh account receivable 应收帐款
B'y)bY'_dS account receivable report 应收帐款报表
M3d%$q)<rW account statement 结单;帐单;会计财务报表
ZRr.kN+F account title 帐户名称;会计科目
Sq2 8=1% accountant's report 会计师报告
/
U~yYh Accountant's Report Rules 会计师报告规则
nI73E accounting and auditing procedure 会计与审计程序;会计与核数程序
LH@Kn?R6 Accounting Arrangements 《会计安排》
x],XiSyp accounting basis 会计基础
*
+6Z^7 accounting by Official Receiver 破产管理署署长呈交的帐目
HYJEz2RF Accounting Circular 《会计通告》
lEQj62zIQ accounting class 会计类别
6 pQo_l} accounting date 记帐日期;会计结算日期
-" r4 accounting for money 款项核算
-Vmp6XY3q Accounting Officer 会计主任
cxPO O# accounting period 会计报告期;会计期
f&Sovuuh accounting policy 会计政策;会计方针
G ,`]2'(@ accounting practice 会计惯例
anKflt3 accounting principle 会计准则
@!!5el { accounting record 会计记录
!Ap*PL accounting report 会计报告
8|!"CQJ|H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Cf
v1nUW Accounting Society of China 中国会计学会
\2Q#' accounting statement 会计报表
V72?E%d0 accounting system 会计制度;会计系统
r. rzU accounting transaction 会计事项;帐务交易
z_(4 accounting treatment 会计处理
:pvVm> accounting year 会计年度
'OU3-K accretion 增值;添加
iDsY5l accrual 应计项目;应累算数目
q03nu3uDI accrual basis 应计制;权责发生制
|*8X80< accrual basis accounting 应计制会计;权责发生制会计
,RAP_I!_x accrue 应累算;应计
],zp~yVU& accrued benefit 应累算利益
*iSE)[W accrued charges 应计费用
9`&sZ|"3 accrued cumulative preference share dividend 应累算的累积优先股股息
m_;XhO accrued expenses 应累算费用
J'wJe, accrued interest payable 应付利息;应计未付利息
zvv/|z2(r accrued interest receivable 应收利息;应计未收利息
dL1{i,M accrued right 累算权益
SEM-t accruing profit 应累算的利润
i\K88B&24 accumulated fiscal reserve 累积财政储备
')WS :\J accumulated profit 累积利润;滚存溢利
D~2n8h"2ye accumulated reserve 累积储备
A#F6~QX(.9 accumulation of surplus income 累积收益盈余
raMtTL+ acquired assets 既得资产
I5Rd~-="G acquisition 收购;购置;取得
R0GD9 acquisition cost 购置成本
M2qor.d acquisition expenses 购置费用
ftV~!r acquisition of 100% interest 收购全部股权
Z3X9-_g acquisition of control 取得控制权
OskQ[
e0 acquisition of fixed assets 购置固定资产
JUq7R%"h6 acquisition of shell “买壳”
J8&0l&~6 acquisition price 收购价
AG Gxx?I act of God 天灾
N=@8~{V. acting partner 执事合伙人
}C
JK9*Z active market 买卖活跃的市场;交投畅旺的市场;旺市
7?uIl9Vk>( active partner 积极参与的合伙人
AbX#wpp! active trading 交投活跃
FlbM(ofY actual circulation 实际流通
,jy9\n*<t9 actual cost 实际成本
8;3I:z&muQ actual expenditure 实际开支;实际支出
1<0Z@D~F actual income 实际入息;实际收入;实际收益
B\~(:(OPM] actual market 现货市场
[E qZj/ actual price 现货价;实际价格
:;&3"- actual profit 实际利润
{@ tO9pc`8 actual quotation 实盘;实际价位;实际报价
hdbm8C3 actual year basis 按实际年度计算
a0`(*#P actuals 实货
V'l9fj*E actuarial investigation 精算调查
<4"Bb_U actuarial principle 精算原则
}l5Q0' actuarial report 精算师报告
7K24sHw;% Actuarial Society of Hong Kong 香港精算学会
MX|@x~9W actuarial valuation 精算师估值
J
c:j7}OOV actuary 精算师
h0-CTPQ7A ad referendum agreement 暂定协议;有待覆核的协定
8HWEObRY ad valorem duty 从价税;按值征税
{YIVi:4q ad valorem duty system 从价税制
\"+}-!wr ad valorem fee 从价费
yk2XfY ad valorem tariff 从价关税
0)9n${P7d additional allowance 额外免税额
X$SXDb~G additional amount for unexpired risk 未过期风险的额外款额
sGGi7% additional assessable profit 补加应评税利润
CmtDfE additional assessment 补加评税
l0%7u additional commitment 额外承担
zy8D&7Ytf additional commitment vote 额外承担拨款
~AcjB( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lt{"N'Gw6 additional dependent parent allowance 供养父母额外免税额
m3`J9f,c/ additional provision 额外拨款
]!WD">d: additional stamp duty 附加印花税
HQc^ybX5 additional tax 补加税罚款;补加税款
7C~g?1 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
+
$Lc'G+: adjudged bankrupt 被裁定破产
Shu=oweJ adjudicated bankrupt 裁定破产人
q =26($ adjudication fee 裁定费;评定印花税额手续费;评估契据费
xp]_>WGq adjudication of bankruptcy 裁定破产;宣告破产
-g4 {:!*D adjudication of insolvency 裁定无力偿还债务
W'5c%SI adjusted actual 经调整的实数;调整后的实数
A3Vj3em adjusted current assets 经调整的流动资产;调整后的流动资产
(l)r.Vj adjusted figure 经调整的数字;调整后的数额
-D
wO*f adjusted liabilities 经调整的负债;调整后的负债
Az6tu < adjusted loss 经调整的亏损;调整后的亏损
`m-7L 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
|p*s:*TJp adjusted profit 经调整的利润;调整后的利润
9@YhAj adjusted surplus 经调整的盈余额;调整后的盈余额
y+M9{[ i/O adjusted value 经调整的价值;调整后的价值
v<gve<] adjustment 调整;修订;理算〔保险〕
35~1$uRA adjustment centre 调剂中心
=u.hHkx adjustment lag 调整过程的时间差距;调整时差
v.>95|8 adjustment mechanism 调整机制
!eD
f}~ adjustment of loss 亏损调整
B\quXE) adjustment process 调整过程;调整程序
<p#+('N` adjustment range 调整幅度
mz3Dt> administered exchange rate 受管制汇率
8LGNV&Edg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Mq{ES% administration expenses 行政费用
xDn#=%~+x administration fee 手续费;行政费
32K administration in bankruptcy 破产管理
pUeok+k_ administration order 遗产管理令
w!52DBOe+ administrator 管理人;遗产管理人
GNM+sdy+ administrator of the estate 遗产管理人
DP!~WkU~ admission of debt 债项承认书
XK/bE35%^! admission of proof 接纳债权证明
rpv<'$6 advance 放贷款项;垫付款项;预支款项;预付款项
lT;uL~j advance account 暂支帐目;预付款帐户
;~n^/D2. advance compensation 预付补偿金
2:;; advance from shareholder 股东垫款
f
SMy?8 advance pending reimbursement 预支以待日后付还
azl!#% advanced economy 先进经济体系
Z4D[nPm$ advancement 预付;预付财产
i:
VMCNH advances warrant 垫款令
QJU\YH%} advancing 贷出
^NFL3v8 adverse balance 逆差
f_| =EQ adverse exchange 逆汇
.c\iKc# advertisement addressed to shareholders 在报章刊登的致股东通告
}EN-WDJD\ advice for collection 托收通知书
B;J8^esypD advice of drawing 提款通知书;汇票通知书
`5 MK(K
: advice of payment 付款通知
G/yYIs Advisory Committee [Securities and Futures Commission]
Up\ k67 谘询委员会〔证券及期货事务监察委员会〕
|}wT/3>\ Advisory Committee on Diversification 经济多元化谘询委员会
X>U _v affidavit 誓章;遗产申报誓章
@$5=4HA affidavit of no receipt 述明无收款的誓章
y`J8hawp affiliate 联号;联营公司;附属公司
#E4|@}30` affiliated company 附属公司;联号;联营公司
Dh)(?"^9A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@J<RFgw# affordability 负担能力
j-7aJj% African Development Bank [AfDB] 非洲开发银行
Fq'Ds[wd5 after-acquired property 事后取得的财产
-BEd7@?A after-hours dealing 市后交易
%(:{TR after-tax profit 税后盈利;税后利润;税后溢利
@81N{tg- agency agreement 代理协议
pSodTG$E agency expenses 代理机构的开支
Ceew~n{ agency fee 代理费
tiF-lq Agency Law 《代理法》
Jj~|2Zt agent 代理人;承销人
aA'of>'ib| agent of company 公司代理人
b8|<O:]Hp agent's fee 代理人费;经纪费
}N"YlGY\Yn aggregate 总计;总数;总体数字
\hg%J/ aggregate amount 总款额;总额
N, 4hh? aggregate assets and liabilities 总体资产与负债
>YR2h/S aggregate at constant price 按固定价格计算的总体数字
1Hs'YzvY aggregate demand 总需求
gPIl:, d( aggregate gross position 总持仓量
%#E$wz aggregate limit 总限额
W>&!~9H aggregate of salaries tax 合计薪俸税
q$'[&&