A:
f2=s{0SX0 A share A股;甲类股份
\Mi< ROp5 abatement of tax 减税;减扣免税额
@'<|B. f ABN AMRO Bank N.V. 荷兰银行
1\p[mN above-the-line expenditure 线上项目支出;经常预算支出
[F%\1xh above-the-line receipt 线上项目收入;经常预算收入
|&JL6hN ABSA Asia Limited 南非联合亚洲有限公司
Z%Gvf~u absolute change 绝对数值变更
G-qxQD1wK absolute expenditure 实际开支
-h_v(s2 absolute guideline figure 绝对准则数字
6D OE6 absolute interest 绝对权益
b}
*cw2 absolute order of discharge 绝对破产解除令
'e)t+ absolute profit margin 绝对利润幅度
9&tV#=s absolute value 实值;绝对值
4*3vZ6lhu absolutely vested interest 绝对既得权益
:97`IV% absorbed cost 已吸收成本;已分摊成本
xOT3>$ absorption 吸收;分摊;合并
H{BjxZ~) absorption rate 吸收率;摊配率;分摊率
5?O"N ACB Finance Limited 亚洲商业财务有限公司
#FcYJH acceptable form of reciprocity 合理的互惠条件
ZUh<2F acceptable rate 适当利率;适当汇率
.^uu*S_ acceptance agreement 承兑协议
Rg6>6.fk* acceptance for honour 参加承兑
ax<0grK acceptor 承兑人;接受人;受票人
4c% :?H@2 acceptor for honour 参加承兑人
s{/nO) accident insurance 意外保险
/vMpSN|3 Accident Insurance Association of Hong Kong 香港意外保险公会
0kkiS3T accident insurance scheme 意外保险计划
Hq9(6w9w accident year basis 意外年度基准
n RGH58 accommodation 通融;贷款
,]d}pJ}PX` accommodation bill 通融票据;空头票据
/~yqZD<O accommodation party 汇票代发人
*8N~Zmz account balance 帐户余额;帐户结余
n)0{mDf% account book 帐簿
%vksN$^ account collected in advance 预收款项
J4gIkZD account current book 往来帐簿
^K"`k43{ account of after-acquired property 事后取得的财产报告
oGM.{\i account of defaulter 拖欠帐目
@sDd:>t account payable 应付帐款
itP_Vxo/H account payee only [A/C payee only] 只可转帐;存入收款人帐户
>Cf`F{X'U account receivable 应收帐款
@l?%]%v| account receivable report 应收帐款报表
'>6-ie^0 account statement 结单;帐单;会计财务报表
C@[:}ZGMV account title 帐户名称;会计科目
JB-j@ accountant's report 会计师报告
*w _j; Accountant's Report Rules 会计师报告规则
Q>r Q/V accounting and auditing procedure 会计与审计程序;会计与核数程序
$5A XE;~{ Accounting Arrangements 《会计安排》
_:gV7>S? accounting basis 会计基础
Zy#r<j]T accounting by Official Receiver 破产管理署署长呈交的帐目
1>2397 Accounting Circular 《会计通告》
``SjALf accounting class 会计类别
#Kl;iY:n accounting date 记帐日期;会计结算日期
I;7{b\t
Q accounting for money 款项核算
cO8;2u,Gvi Accounting Officer 会计主任
FLWz7Rj accounting period 会计报告期;会计期
HDaec`j accounting policy 会计政策;会计方针
XBc+_=)$ accounting practice 会计惯例
J+TYm%A;- accounting principle 会计准则
]D%[GO//! accounting record 会计记录
+LyhF2 accounting report 会计报告
wOsr#t7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pZR^ HOq Accounting Society of China 中国会计学会
@|^Ch+%@ accounting statement 会计报表
&M2x` accounting system 会计制度;会计系统
-P?}
qy^j( accounting transaction 会计事项;帐务交易
Y7p#K<y]9 accounting treatment 会计处理
yT>T
Vq/e accounting year 会计年度
Ky DBCCOv accretion 增值;添加
MT*b+&1e accrual 应计项目;应累算数目
mZ5UaSG accrual basis 应计制;权责发生制
k >MgrtJI accrual basis accounting 应计制会计;权责发生制会计
g&[g?L accrue 应累算;应计
%9Ue`8 accrued benefit 应累算利益
qM`SN4C accrued charges 应计费用
"~;jFB8 accrued cumulative preference share dividend 应累算的累积优先股股息
:Cuae?O, accrued expenses 应累算费用
J
h"]iN accrued interest payable 应付利息;应计未付利息
i^>
RjR accrued interest receivable 应收利息;应计未收利息
c:iMbJOn# accrued right 累算权益
,P:.' accruing profit 应累算的利润
A#i-C+"} accumulated fiscal reserve 累积财政储备
itvwmI,m\ accumulated profit 累积利润;滚存溢利
2 rH6ap accumulated reserve 累积储备
0uvL,hF accumulation of surplus income 累积收益盈余
"6}+|!"$ acquired assets 既得资产
eyM3W}[S$/ acquisition 收购;购置;取得
0TNzVsu7 acquisition cost 购置成本
T;% SB& acquisition expenses 购置费用
ff0B*0 acquisition of 100% interest 收购全部股权
`bm-ONK acquisition of control 取得控制权
'-x%?Ll acquisition of fixed assets 购置固定资产
_&M>f? l acquisition of shell “买壳”
f]lDJ?+
M acquisition price 收购价
zknD(%a act of God 天灾
^T[#rNkeL acting partner 执事合伙人
Xnh1pwDhe< active market 买卖活跃的市场;交投畅旺的市场;旺市
A1_x^s active partner 积极参与的合伙人
Y}6)jzBV active trading 交投活跃
KYQ6U.%W actual circulation 实际流通
'71btd1 actual cost 实际成本
M(BZ<,9V actual expenditure 实际开支;实际支出
&qC>*X. actual income 实际入息;实际收入;实际收益
pg<>Ow5,~l actual market 现货市场
-"<f( actual price 现货价;实际价格
#7>CLjI actual profit 实际利润
ovohl<o\ actual quotation 实盘;实际价位;实际报价
|j+~Td3})& actual year basis 按实际年度计算
XVfQscZe actuals 实货
/<C=9?Ok actuarial investigation 精算调查
8a h]D actuarial principle 精算原则
"&%Hb's actuarial report 精算师报告
r3kI'I|bq Actuarial Society of Hong Kong 香港精算学会
jDnh/k0{d actuarial valuation 精算师估值
V;V9_qP, actuary 精算师
@^ e@.) ad referendum agreement 暂定协议;有待覆核的协定
`#ztp)& ad valorem duty 从价税;按值征税
ox6rR
ad valorem duty system 从价税制
j{=%~ ad valorem fee 从价费
L:<'TXsRA ad valorem tariff 从价关税
GZ={G2@=I additional allowance 额外免税额
.EdV36$n additional amount for unexpired risk 未过期风险的额外款额
N_<n$3P\?f additional assessable profit 补加应评税利润
D.!4i.)8} additional assessment 补加评税
u;!Rv E8N additional commitment 额外承担
RB"rx\u7K additional commitment vote 额外承担拨款
sF$m?/Kt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!=we7vK} additional dependent parent allowance 供养父母额外免税额
/p>[$`Aq
additional provision 额外拨款
>W<5$ .G additional stamp duty 附加印花税
El%(je,| additional tax 补加税罚款;补加税款
_X[c19q Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
k-U/x"Pl adjudged bankrupt 被裁定破产
\a!<^|C& adjudicated bankrupt 裁定破产人
JF
gN adjudication fee 裁定费;评定印花税额手续费;评估契据费
f"Iyo:Wt adjudication of bankruptcy 裁定破产;宣告破产
v4$,Vt:7 adjudication of insolvency 裁定无力偿还债务
BP6Shc|C adjusted actual 经调整的实数;调整后的实数
0u_'(Z-^2 adjusted current assets 经调整的流动资产;调整后的流动资产
\K6J{;# L adjusted figure 经调整的数字;调整后的数额
O^#u%/ adjusted liabilities 经调整的负债;调整后的负债
9m6j?CFG} adjusted loss 经调整的亏损;调整后的亏损
#7=LI\ 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
=S,<yQJ adjusted profit 经调整的利润;调整后的利润
gISs+g adjusted surplus 经调整的盈余额;调整后的盈余额
:+Kesa:E adjusted value 经调整的价值;调整后的价值
BpT&vbY adjustment 调整;修订;理算〔保险〕
W=?87PkJu adjustment centre 调剂中心
:X
f3wP= adjustment lag 调整过程的时间差距;调整时差
\4k*Zk adjustment mechanism 调整机制
;[9Is\ adjustment of loss 亏损调整
%a `dOEO adjustment process 调整过程;调整程序
bSLj-vp adjustment range 调整幅度
U4gJ![>5j administered exchange rate 受管制汇率
@ni~ij Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
c29Z1Zs2) administration expenses 行政费用
&u-Bu;G.e administration fee 手续费;行政费
$ *A3p administration in bankruptcy 破产管理
IJ;*N administration order 遗产管理令
4)I#[&f administrator 管理人;遗产管理人
&v,p_'k administrator of the estate 遗产管理人
}c%y0)fL admission of debt 债项承认书
Ziimz}WHF admission of proof 接纳债权证明
`@7tWX0 advance 放贷款项;垫付款项;预支款项;预付款项
Umg81! advance account 暂支帐目;预付款帐户
Z >=Y advance compensation 预付补偿金
+ctv]'P_ advance from shareholder 股东垫款
"'Uk0>d=_I advance pending reimbursement 预支以待日后付还
MFuI&u!g: advanced economy 先进经济体系
Ck?: 8YlF advancement 预付;预付财产
BtChG] N| advances warrant 垫款令
G`"Cqs< advancing 贷出
Hw&M2a adverse balance 逆差
-QDgr`%5 adverse exchange 逆汇
8[;oUVb5 advertisement addressed to shareholders 在报章刊登的致股东通告
&,]+> advice for collection 托收通知书
Xkom@F~] advice of drawing 提款通知书;汇票通知书
(}1f]$V advice of payment 付款通知
{LHe 6# Advisory Committee [Securities and Futures Commission]
EG4bFmcs 谘询委员会〔证券及期货事务监察委员会〕
/}_c7+// Advisory Committee on Diversification 经济多元化谘询委员会
3ohcHQ/a affidavit 誓章;遗产申报誓章
F*VMS affidavit of no receipt 述明无收款的誓章
ue<<Y"NR affiliate 联号;联营公司;附属公司
=hIT?Z6A affiliated company 附属公司;联号;联营公司
-oBas4J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9X9zIh]JV affordability 负担能力
u7Y< ~ African Development Bank [AfDB] 非洲开发银行
5l0rw)
after-acquired property 事后取得的财产
@;D}=$x after-hours dealing 市后交易
NqE7[wH after-tax profit 税后盈利;税后利润;税后溢利
wS*CcIwj agency agreement 代理协议
rq["O/2 agency expenses 代理机构的开支
i03}f%JnuO agency fee 代理费
ZM`P~N1?)g Agency Law 《代理法》
N('DIi*or agent 代理人;承销人
R(N(@KC agent of company 公司代理人
'8kjTf#g<l agent's fee 代理人费;经纪费
r5fkt>HZ aggregate 总计;总数;总体数字
w })Pedg aggregate amount 总款额;总额
cN}A rv aggregate assets and liabilities 总体资产与负债
"4uUI_E9F; aggregate at constant price 按固定价格计算的总体数字
*M<BPxh0w] aggregate demand 总需求
0$Y 9>)O aggregate gross position 总持仓量
m:fouMS aggregate limit 总限额
`W$0T;MPF aggregate of salaries tax 合计薪俸税
.L5*E(<K0 aggregate performance 总体表现;总体业绩
_JJKbi aggregate supply 总体供应
Jo aDX , aggregate surplus 总盈余
8G l5)=2 aggregate total 整体总额
m2q;^o:J aggregate value 总值;合计价值
a05:iFoJ aggregated basis 合计基准
+M
O5'z aggregated net chargeable income 合计应课税入息实额
|+xtFe aggregation 合并计算;合计;总和
Q=L$7 aggregation of incomes of husband and wife 夫妇入息合并计算
ElR&scXi__ aggregation of property 财产的总和
Rk jKIa agio 差价;贴水
7M#$: Fdb 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》
Y:!/4GF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
a$zm/ 《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》
,C,e/>+My Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
u~- fK'/!| 《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》
?I2k6%a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
X]pWvQ Q] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r;on0wm&B agreement for a settlement 授产协议
RJ}yf|d-C agreement for assignment 转让协议
M`+e'vdw agreement for sale 售卖协议;买卖协议
{I9N6BQ& agreement for sale and purchase 买卖协议
:O'C:n<g agreement for the payment of interest 支付利息协议
c."bTq4tJ agreement for the repayment of money 还款协议
Dj
]Hgg agreement of reinsurance 再保险协议
~r>EF!U`h Agricultural Bank of China 中国农业银行
#S53u?JV8 air passenger departure tax 飞机乘客离境税
2^^'t 6@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&!DZW5 airport tax 机场税
T7lj39pJq alcohol duty 酒精税
VU`z|nBW@ alienation 让与;让渡;转让
2 ]DCF alimony 生活费;赡养费
]o[X+;Tj| All Ordinaries Index [AOI] 所有普通股指数
qaMZfA all risks 全险;综合险
3 $$5Mk(&