A:
vy5{Vm".4 A share A股;甲类股份
P1TTaYu abatement of tax 减税;减扣免税额
#CeWk$)m ABN AMRO Bank N.V. 荷兰银行
:8)3t! A above-the-line expenditure 线上项目支出;经常预算支出
u?g;fh6 above-the-line receipt 线上项目收入;经常预算收入
Gqar5 ABSA Asia Limited 南非联合亚洲有限公司
"$%&C%t absolute change 绝对数值变更
6 ;\>, absolute expenditure 实际开支
y>UQm|o<W absolute guideline figure 绝对准则数字
/WAOpf5 absolute interest 绝对权益
yq[CA`zVN absolute order of discharge 绝对破产解除令
JKYl absolute profit margin 绝对利润幅度
R^I4_ZA absolute value 实值;绝对值
]Ah<kq2sk absolutely vested interest 绝对既得权益
&s.-p_4w^D absorbed cost 已吸收成本;已分摊成本
r)qow.+& absorption 吸收;分摊;合并
$I4JKh absorption rate 吸收率;摊配率;分摊率
g fv?#mp ACB Finance Limited 亚洲商业财务有限公司
:NwFJc acceptable form of reciprocity 合理的互惠条件
XHuHbriI acceptable rate 适当利率;适当汇率
z*^vdi0 acceptance agreement 承兑协议
viS7+E|O acceptance for honour 参加承兑
)lx;u.$4 acceptor 承兑人;接受人;受票人
Q?m= a0g acceptor for honour 参加承兑人
ap|V}jC accident insurance 意外保险
c_ 1. Accident Insurance Association of Hong Kong 香港意外保险公会
;x{J45^
accident insurance scheme 意外保险计划
)hA)`hL
F accident year basis 意外年度基准
uhmSp+% accommodation 通融;贷款
Dm;aTe accommodation bill 通融票据;空头票据
8`b_,(\ N accommodation party 汇票代发人
;2eZa|M*q account balance 帐户余额;帐户结余
`@ Ont+ account book 帐簿
ss7Z-A 4z account collected in advance 预收款项
Kzfy0LWM account current book 往来帐簿
#|l# account of after-acquired property 事后取得的财产报告
g31\7\)Ir account of defaulter 拖欠帐目
6O'B:5~[2 account payable 应付帐款
eNt1P`2[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
^zS|O]Tx account receivable 应收帐款
~ln96*)M; account receivable report 应收帐款报表
P.t7_v> account statement 结单;帐单;会计财务报表
>RmL0d#B account title 帐户名称;会计科目
c$%I^f}' accountant's report 会计师报告
6k\8ulHw Accountant's Report Rules 会计师报告规则
~rz%TDX0\ accounting and auditing procedure 会计与审计程序;会计与核数程序
\9.@Tg8` Accounting Arrangements 《会计安排》
v.H@Ey2 accounting basis 会计基础
hKK"D:?PRs accounting by Official Receiver 破产管理署署长呈交的帐目
o:/ymeG Accounting Circular 《会计通告》
fJG!TQJ[Y accounting class 会计类别
Ria*+.k@"B accounting date 记帐日期;会计结算日期
yD&UH_ 1g accounting for money 款项核算
AUkePp78 Accounting Officer 会计主任
,?!4P+ob accounting period 会计报告期;会计期
G-T2b,J
[ accounting policy 会计政策;会计方针
uchz<z1 accounting practice 会计惯例
.sPa${ accounting principle 会计准则
Ba|76OBRJ accounting record 会计记录
(>x_fDv accounting report 会计报告
-f[95Z3} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M}F)
P&Y Accounting Society of China 中国会计学会
#>\8m+h 9 accounting statement 会计报表
..ht)Gex accounting system 会计制度;会计系统
bU"2D.k accounting transaction 会计事项;帐务交易
a<Ptm(, accounting treatment 会计处理
jP"='6Vrw accounting year 会计年度
)VR/a accretion 增值;添加
W\yaovAt accrual 应计项目;应累算数目
>9]i#So^ accrual basis 应计制;权责发生制
4ze4{a^ accrual basis accounting 应计制会计;权责发生制会计
L {i|OK^e accrue 应累算;应计
Rlf#)4 accrued benefit 应累算利益
*[['X%f accrued charges 应计费用
}#f~"-O accrued cumulative preference share dividend 应累算的累积优先股股息
baM@HpMhM accrued expenses 应累算费用
6Yx/m accrued interest payable 应付利息;应计未付利息
{f)"F;]V accrued interest receivable 应收利息;应计未收利息
j%s:d(H` accrued right 累算权益
Kkds^v6 accruing profit 应累算的利润
rv97Wm+ accumulated fiscal reserve 累积财政储备
{5gh. accumulated profit 累积利润;滚存溢利
-r"h[UV) accumulated reserve 累积储备
iYxpIqWw accumulation of surplus income 累积收益盈余
8(A+"H( acquired assets 既得资产
gkDlh{ acquisition 收购;购置;取得
_"%-=^_ acquisition cost 购置成本
`~3y[j]kO acquisition expenses 购置费用
rwou[QU acquisition of 100% interest 收购全部股权
sv?Lk4_ acquisition of control 取得控制权
yY42+%P acquisition of fixed assets 购置固定资产
|nj,]pA acquisition of shell “买壳”
wi/dR}*A acquisition price 收购价
|d8x55dk act of God 天灾
4 '6HX#J acting partner 执事合伙人
U
ORoj )$I active market 买卖活跃的市场;交投畅旺的市场;旺市
[P23.`G~J active partner 积极参与的合伙人
<O?UC/$)7 active trading 交投活跃
H-.8{8 actual circulation 实际流通
P ".[=h actual cost 实际成本
[6Gb@jG actual expenditure 实际开支;实际支出
<jvSV5% actual income 实际入息;实际收入;实际收益
n$T'gX#5 actual market 现货市场
<U()
*0
actual price 现货价;实际价格
nZ2mY!* actual profit 实际利润
^8yhx-mgb actual quotation 实盘;实际价位;实际报价
wtw actual year basis 按实际年度计算
S>pbplE actuals 实货
=9JKg4I6 actuarial investigation 精算调查
5 J9,/M0 actuarial principle 精算原则
)9QeVf actuarial report 精算师报告
k9<P]% Actuarial Society of Hong Kong 香港精算学会
sC.aT(meJ actuarial valuation 精算师估值
,s,VOyr @F actuary 精算师
,2YkQ/> ad referendum agreement 暂定协议;有待覆核的协定
KDX34Fr1 ad valorem duty 从价税;按值征税
\{ui{8+G ad valorem duty system 从价税制
nZ 0rxx[V? ad valorem fee 从价费
wd`lN,WiW ad valorem tariff 从价关税
!4f0VQI additional allowance 额外免税额
l4sFT)}-J additional amount for unexpired risk 未过期风险的额外款额
;:l\_b'Z} additional assessable profit 补加应评税利润
>~sAa+Oxi additional assessment 补加评税
>)3[CU, additional commitment 额外承担
,1+)qv#|i additional commitment vote 额外承担拨款
$fwv' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
2%Y]M%P additional dependent parent allowance 供养父母额外免税额
KGsH3{r additional provision 额外拨款
T~rPpi& additional stamp duty 附加印花税
`'{>2d%\g additional tax 补加税罚款;补加税款
(0T6kD Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
VY5/C;0^h adjudged bankrupt 被裁定破产
KPOr8=Rc adjudicated bankrupt 裁定破产人
_cY!\' adjudication fee 裁定费;评定印花税额手续费;评估契据费
Kf$%C" adjudication of bankruptcy 裁定破产;宣告破产
TYQ7jt0=.- adjudication of insolvency 裁定无力偿还债务
9_z u* adjusted actual 经调整的实数;调整后的实数
D^knN-nZ* adjusted current assets 经调整的流动资产;调整后的流动资产
5 :ZM-kZT adjusted figure 经调整的数字;调整后的数额
*L3>:],7 adjusted liabilities 经调整的负债;调整后的负债
2R!1Vl adjusted loss 经调整的亏损;调整后的亏损
-&u2C}4s 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
v/E_A3Ay& adjusted profit 经调整的利润;调整后的利润
;9r `P_r adjusted surplus 经调整的盈余额;调整后的盈余额
8)D5loS adjusted value 经调整的价值;调整后的价值
Ck|3DiRQ adjustment 调整;修订;理算〔保险〕
!kl9X-IiI adjustment centre 调剂中心
SWYIQ7* adjustment lag 调整过程的时间差距;调整时差
;:[!I ]E0 adjustment mechanism 调整机制
2?9SM@nAY adjustment of loss 亏损调整
EVW{!\8[ adjustment process 调整过程;调整程序
JEK6Ms;)A adjustment range 调整幅度
9w Pc03a administered exchange rate 受管制汇率
B%c):`w8] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e.<$G' administration expenses 行政费用
oc>ne]_' administration fee 手续费;行政费
v^ a.
b administration in bankruptcy 破产管理
gm63dE> administration order 遗产管理令
Q}a 1P8?S administrator 管理人;遗产管理人
tf?u ;n administrator of the estate 遗产管理人
\)=X=yn2 admission of debt 债项承认书
a+TlZE>8 admission of proof 接纳债权证明
uj_ OWre advance 放贷款项;垫付款项;预支款项;预付款项
n y7G advance account 暂支帐目;预付款帐户
Z)6gh{B08 advance compensation 预付补偿金
}2^_Gaj
advance from shareholder 股东垫款
Cw<bu|? advance pending reimbursement 预支以待日后付还
.~+I"V{yF advanced economy 先进经济体系
d?RKobk advancement 预付;预付财产
AS34yM(h advances warrant 垫款令
I-E}D"F;p[ advancing 贷出
L {6y]t7^ adverse balance 逆差
z:hY{/- adverse exchange 逆汇
ZqHh$QBD
9 advertisement addressed to shareholders 在报章刊登的致股东通告
.D^=vuxt~ advice for collection 托收通知书
7(m4,l+( advice of drawing 提款通知书;汇票通知书
Vj7(6'Hg advice of payment 付款通知
f -N: Advisory Committee [Securities and Futures Commission]
2t3'"8xJ 谘询委员会〔证券及期货事务监察委员会〕
em Advisory Committee on Diversification 经济多元化谘询委员会
%t&5o>1C affidavit 誓章;遗产申报誓章
AR i_m affidavit of no receipt 述明无收款的誓章
fA!uSqR$V
affiliate 联号;联营公司;附属公司
jlV~-}QKb7 affiliated company 附属公司;联号;联营公司
OTA @4~{C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KJ]:0'T affordability 负担能力
}+KSZ, African Development Bank [AfDB] 非洲开发银行
n{dl-P after-acquired property 事后取得的财产
fLj#+h-! after-hours dealing 市后交易
t{\FV@R after-tax profit 税后盈利;税后利润;税后溢利
TbqED\5@9w agency agreement 代理协议
`B+P$K<