A:
ATK_DEAu A share A股;甲类股份
W>j !Q^? abatement of tax 减税;减扣免税额
V)[@98T_4? ABN AMRO Bank N.V. 荷兰银行
IhVO@KJI above-the-line expenditure 线上项目支出;经常预算支出
TIQkW, above-the-line receipt 线上项目收入;经常预算收入
uc){+'[ ABSA Asia Limited 南非联合亚洲有限公司
q-}Fvel u absolute change 绝对数值变更
T[g[&K1Y absolute expenditure 实际开支
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,3od@ absolute guideline figure 绝对准则数字
$}!p+$ absolute interest 绝对权益
']2E {V absolute order of discharge 绝对破产解除令
,Y/ g2
4R absolute profit margin 绝对利润幅度
(KDD e}f absolute value 实值;绝对值
*GL/aEI<$ absolutely vested interest 绝对既得权益
rustMs2p absorbed cost 已吸收成本;已分摊成本
WE: 24b6 absorption 吸收;分摊;合并
ur:3W6ZKl absorption rate 吸收率;摊配率;分摊率
\1^^\G>H5 ACB Finance Limited 亚洲商业财务有限公司
Bu#VMkchJ acceptable form of reciprocity 合理的互惠条件
K/IWH[ acceptable rate 适当利率;适当汇率
.\)U@L~ acceptance agreement 承兑协议
)b)-ZS7 acceptance for honour 参加承兑
w9< R#y[A acceptor 承兑人;接受人;受票人
`erV$( M acceptor for honour 参加承兑人
[YlKR'_ accident insurance 意外保险
@~^5l Accident Insurance Association of Hong Kong 香港意外保险公会
21K>`d\ accident insurance scheme 意外保险计划
`p2+&&]S accident year basis 意外年度基准
DtXrWS/ accommodation 通融;贷款
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fw accommodation bill 通融票据;空头票据
X= 5xh accommodation party 汇票代发人
9]f!'d!5 account balance 帐户余额;帐户结余
+BETF;0D account book 帐簿
oX30VfT account collected in advance 预收款项
$u]jy0X<Y; account current book 往来帐簿
ME46V6[LX] account of after-acquired property 事后取得的财产报告
Qz5sxi account of defaulter 拖欠帐目
}$SavB#SBP account payable 应付帐款
cW@Zd5&0S account payee only [A/C payee only] 只可转帐;存入收款人帐户
-GhP9; d account receivable 应收帐款
42G)~lun-d account receivable report 应收帐款报表
le/,R@]B9 account statement 结单;帐单;会计财务报表
}B\a<0L/ account title 帐户名称;会计科目
Ve}(s?hU5 accountant's report 会计师报告
f$e[u
Er Accountant's Report Rules 会计师报告规则
[ 9 {*94M accounting and auditing procedure 会计与审计程序;会计与核数程序
oHd FMD@ Accounting Arrangements 《会计安排》
Mo?~_|} accounting basis 会计基础
EofymAi% accounting by Official Receiver 破产管理署署长呈交的帐目
$q6BP'7 Accounting Circular 《会计通告》
.}t~'*D accounting class 会计类别
LlX{#R accounting date 记帐日期;会计结算日期
+ga k#M"n\ accounting for money 款项核算
Qu?R8+"KS Accounting Officer 会计主任
{.?ZHy\Rk accounting period 会计报告期;会计期
:ubV }; accounting policy 会计政策;会计方针
C'\-
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(eI5_`'VC accounting principle 会计准则
<*16(!k0 accounting record 会计记录
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U_jGwD accounting report 会计报告
be]bZ
1f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(G zb Accounting Society of China 中国会计学会
*SU\ABcov accounting statement 会计报表
.k,1f*% accounting system 会计制度;会计系统
R;s?$;I accounting transaction 会计事项;帐务交易
[~-9i&Z accounting treatment 会计处理
sF!($k;! accounting year 会计年度
i6dHrx]:, accretion 增值;添加
5]KW^sL accrual 应计项目;应累算数目
-I*^-+>H accrual basis 应计制;权责发生制
Aydm2!l1 accrual basis accounting 应计制会计;权责发生制会计
4 !i$4 accrue 应累算;应计
7S '%
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R)_%i<nq\ accrued charges 应计费用
sD{Wxv accrued cumulative preference share dividend 应累算的累积优先股股息
nygbt<;? accrued expenses 应累算费用
?I6fye7 accrued interest payable 应付利息;应计未付利息
]NUl9t*N4 accrued interest receivable 应收利息;应计未收利息
h].<t& accrued right 累算权益
15%w 8u accruing profit 应累算的利润
9>l*lCA accumulated fiscal reserve 累积财政储备
_,p/l&< accumulated profit 累积利润;滚存溢利
Huy5-[)15 accumulated reserve 累积储备
13 =A accumulation of surplus income 累积收益盈余
F<n3 acquired assets 既得资产
3,p]/Z_ acquisition 收购;购置;取得
wT;0w3.Z acquisition cost 购置成本
-e_hrCW&9 acquisition expenses 购置费用
f%SZg!+t acquisition of 100% interest 收购全部股权
XG}C+;4Aw acquisition of control 取得控制权
_wTOmz%|R acquisition of fixed assets 购置固定资产
:}5j##N acquisition of shell “买壳”
6g|*`x{ acquisition price 收购价
`bFff%_ act of God 天灾
Bzkoo J acting partner 执事合伙人
I9/W;#
*~ active market 买卖活跃的市场;交投畅旺的市场;旺市
E)TN,@% active partner 积极参与的合伙人
^Y=\#-Dd active trading 交投活跃
!Fca~31R' actual circulation 实际流通
Gr7=:+0n|P actual cost 实际成本
uD}2<$PP actual expenditure 实际开支;实际支出
_Tf4WFu2 actual income 实际入息;实际收入;实际收益
*AG#316 actual market 现货市场
5*j?E actual price 现货价;实际价格
;|pBFKx actual profit 实际利润
w1hPc!I actual quotation 实盘;实际价位;实际报价
kW*f.! actual year basis 按实际年度计算
zDw5]*R actuals 实货
mtJ9nC actuarial investigation 精算调查
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,%&e actuarial principle 精算原则
`);AW(Q actuarial report 精算师报告
xAK6pDp Actuarial Society of Hong Kong 香港精算学会
>[9J?H actuarial valuation 精算师估值
0O9Ni='Tn actuary 精算师
I/a/)No ad referendum agreement 暂定协议;有待覆核的协定
&:/hrighH ad valorem duty 从价税;按值征税
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ad valorem duty system 从价税制
v9:9E|,U+ ad valorem fee 从价费
f({Ei`| ad valorem tariff 从价关税
Hw7;;HK
7 additional allowance 额外免税额
'JCZ]pZ additional amount for unexpired risk 未过期风险的额外款额
eIz<)-7: additional assessable profit 补加应评税利润
Jbjmv:db additional assessment 补加评税
Z1 Bp+a3 additional commitment 额外承担
"/3 db[ additional commitment vote 额外承担拨款
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~tBYIkvWT additional dependent parent allowance 供养父母额外免税额
M@`;JjtSA additional provision 额外拨款
N.\-
8?> additional stamp duty 附加印花税
2>cGH7EBD additional tax 补加税罚款;补加税款
=-8bsV/l Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
#pb92kA' adjudged bankrupt 被裁定破产
uW30ep' adjudicated bankrupt 裁定破产人
$ {O# adjudication fee 裁定费;评定印花税额手续费;评估契据费
`V`lo,"\ adjudication of bankruptcy 裁定破产;宣告破产
O_ChxX0KP adjudication of insolvency 裁定无力偿还债务
_I)U%?V+ adjusted actual 经调整的实数;调整后的实数
{zn!vJX adjusted current assets 经调整的流动资产;调整后的流动资产
`+o2DA)#( adjusted figure 经调整的数字;调整后的数额
?\t#1"d adjusted liabilities 经调整的负债;调整后的负债
tKuVQH~D adjusted loss 经调整的亏损;调整后的亏损
x c/}#>ED 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
l|/ep:x8 adjusted profit 经调整的利润;调整后的利润
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E^r adjusted surplus 经调整的盈余额;调整后的盈余额
swK-/$# adjusted value 经调整的价值;调整后的价值
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0J1vG~c adjustment 调整;修订;理算〔保险〕
1DE1.1 adjustment centre 调剂中心
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5OE adjustment lag 调整过程的时间差距;调整时差
Yzh"1|O adjustment mechanism 调整机制
@)|C/oA adjustment of loss 亏损调整
i.3=!6z adjustment process 调整过程;调整程序
tnPv70m adjustment range 调整幅度
%k;|\%B` administered exchange rate 受管制汇率
I1pWaQ0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\#Pfj&* administration expenses 行政费用
VFRi1\G administration fee 手续费;行政费
swM*k;$q{ administration in bankruptcy 破产管理
| N[<x@ administration order 遗产管理令
BI3@|,._N administrator 管理人;遗产管理人
lu<xv administrator of the estate 遗产管理人
}T&iewk admission of debt 债项承认书
y+"X~7EX admission of proof 接纳债权证明
*=(lyx_O advance 放贷款项;垫付款项;预支款项;预付款项
H."EUcE{ advance account 暂支帐目;预付款帐户
9~p[ advance compensation 预付补偿金
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I.W advance from shareholder 股东垫款
WU71/PYm` advance pending reimbursement 预支以待日后付还
a-=8xs' advanced economy 先进经济体系
.P[ _<8 advancement 预付;预付财产
G LIi6 advances warrant 垫款令
L&u$t}~) advancing 贷出
IIn"=g=9 adverse balance 逆差
xlA$:M& adverse exchange 逆汇
[8T^@YN advertisement addressed to shareholders 在报章刊登的致股东通告
I'uSp-Sfy advice for collection 托收通知书
VXR>]HUF advice of drawing 提款通知书;汇票通知书
j2QmxTa! advice of payment 付款通知
#,":vr Advisory Committee [Securities and Futures Commission]
b[o"7^H 谘询委员会〔证券及期货事务监察委员会〕
3'cE\u Advisory Committee on Diversification 经济多元化谘询委员会
e[&L9U6GW- affidavit 誓章;遗产申报誓章
FaDjLo2'o affidavit of no receipt 述明无收款的誓章
8B\2Zfe affiliate 联号;联营公司;附属公司
?zw|kl affiliated company 附属公司;联号;联营公司
Hn5|B 3vN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/5Oa,NS7 affordability 负担能力
va}Pj#= African Development Bank [AfDB] 非洲开发银行
56zL"TF` after-acquired property 事后取得的财产
t!r A%* after-hours dealing 市后交易
{>DEsO after-tax profit 税后盈利;税后利润;税后溢利
)qo {c1X agency agreement 代理协议
$}>+kHoT{ agency expenses 代理机构的开支
0n;<
ge&~R agency fee 代理费
1~Oe=`{& Agency Law 《代理法》
/v-6WSN agent 代理人;承销人
}:us:% agent of company 公司代理人
60J;sGW agent's fee 代理人费;经纪费
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