A:
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6 A share A股;甲类股份
#C+0m` abatement of tax 减税;减扣免税额
3{%/1>+x5 ABN AMRO Bank N.V. 荷兰银行
8\yH7H above-the-line expenditure 线上项目支出;经常预算支出
+@!9&5SA above-the-line receipt 线上项目收入;经常预算收入
!XFN/-Q , ABSA Asia Limited 南非联合亚洲有限公司
oreSu;`$ absolute change 绝对数值变更
7DI8r| ~ absolute expenditure 实际开支
m:h]nm absolute guideline figure 绝对准则数字
9A6ly9DIS absolute interest 绝对权益
OxD\e5r absolute order of discharge 绝对破产解除令
7
724,+2N absolute profit margin 绝对利润幅度
'C[gcp absolute value 实值;绝对值
ZQyT$l~b absolutely vested interest 绝对既得权益
BjB2YO& / absorbed cost 已吸收成本;已分摊成本
N+r~\[N\9 absorption 吸收;分摊;合并
UL oTPx@N absorption rate 吸收率;摊配率;分摊率
)N}xKw | ACB Finance Limited 亚洲商业财务有限公司
P017y&X acceptable form of reciprocity 合理的互惠条件
Me8d o;
G| acceptable rate 适当利率;适当汇率
vv3dr_l: acceptance agreement 承兑协议
ue`F| acceptance for honour 参加承兑
*kDXx&7B$ acceptor 承兑人;接受人;受票人
]03!KE acceptor for honour 参加承兑人
eo@:@O+bm accident insurance 意外保险
rp
_G.C Accident Insurance Association of Hong Kong 香港意外保险公会
0[PP-]JS accident insurance scheme 意外保险计划
bT8BJY%+ accident year basis 意外年度基准
cd:O@)i accommodation 通融;贷款
K46mE accommodation bill 通融票据;空头票据
!1!uB } accommodation party 汇票代发人
-8EdTc@ account balance 帐户余额;帐户结余
YN\
QwV account book 帐簿
'2%hc\P6P account collected in advance 预收款项
s_RYYaM account current book 往来帐簿
5uu{f&?u) account of after-acquired property 事后取得的财产报告
(+4=A k account of defaulter 拖欠帐目
yqoi2J: account payable 应付帐款
SBYRN##n_ account payee only [A/C payee only] 只可转帐;存入收款人帐户
w|>Y&/IX account receivable 应收帐款
-,Q<*)q{ account receivable report 应收帐款报表
1pcSfN :"1 account statement 结单;帐单;会计财务报表
IQH;`+ account title 帐户名称;会计科目
{(t (}-:Z accountant's report 会计师报告
F`Pu$>8C Accountant's Report Rules 会计师报告规则
TsR20P@ accounting and auditing procedure 会计与审计程序;会计与核数程序
Ir]b.6B Accounting Arrangements 《会计安排》
FCI38?`% accounting basis 会计基础
JhuKW>7 accounting by Official Receiver 破产管理署署长呈交的帐目
_Jx?m Accounting Circular 《会计通告》
(s}9N accounting class 会计类别
uz*C`T0:rj accounting date 记帐日期;会计结算日期
@GGyiK@ accounting for money 款项核算
Q>X ;7nt0 Accounting Officer 会计主任
X_=oJi|: accounting period 会计报告期;会计期
TN l$P~X> accounting policy 会计政策;会计方针
S:DB%V3 accounting practice 会计惯例
uD. 0?*_ accounting principle 会计准则
U~7.aZHPx3 accounting record 会计记录
"i#! accounting report 会计报告
+L_.XToq- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
b5yb~;0 Accounting Society of China 中国会计学会
ph69u #Og accounting statement 会计报表
J\2F%kBej? accounting system 会计制度;会计系统
Z5NuLB' accounting transaction 会计事项;帐务交易
<01MXT- accounting treatment 会计处理
I</Nmgf accounting year 会计年度
B [y1RI|9 accretion 增值;添加
hf%W grO. accrual 应计项目;应累算数目
@89mj{ accrual basis 应计制;权责发生制
)L_jR%2j accrual basis accounting 应计制会计;权责发生制会计
Wlt shZo accrue 应累算;应计
O 89BN6p accrued benefit 应累算利益
GhQ.}@* accrued charges 应计费用
#&DJ3(T accrued cumulative preference share dividend 应累算的累积优先股股息
n NAJ8z}Nt accrued expenses 应累算费用
jQf1h|e accrued interest payable 应付利息;应计未付利息
23Eg|Xk accrued interest receivable 应收利息;应计未收利息
kV-a'"W5 accrued right 累算权益
W/J3sAYv accruing profit 应累算的利润
xXLKL6F(\ accumulated fiscal reserve 累积财政储备
Ph-3,cC accumulated profit 累积利润;滚存溢利
c L84}1QD accumulated reserve 累积储备
f *)t<1f accumulation of surplus income 累积收益盈余
t6LTGWs/_o acquired assets 既得资产
g%^Zq" acquisition 收购;购置;取得
6"gncB. acquisition cost 购置成本
b}[{' acquisition expenses 购置费用
.i`+} @iA acquisition of 100% interest 收购全部股权
R[o KhU acquisition of control 取得控制权
6s>PZh acquisition of fixed assets 购置固定资产
/GCSC8T acquisition of shell “买壳”
hXYVi6(k acquisition price 收购价
R(x%<I act of God 天灾
en#W<"_" acting partner 执事合伙人
HaLEQ73 active market 买卖活跃的市场;交投畅旺的市场;旺市
UlQ }
active partner 积极参与的合伙人
SkN^ytKE active trading 交投活跃
e?F r/n actual circulation 实际流通
!$Mv)c/_u actual cost 实际成本
$YL}rM actual expenditure 实际开支;实际支出
mVk:[
}l6 actual income 实际入息;实际收入;实际收益
~l.]3wyk actual market 现货市场
NW^}u~-f actual price 现货价;实际价格
{jr>Z"/q actual profit 实际利润
l$PO!JRD actual quotation 实盘;实际价位;实际报价
n j1 cqh actual year basis 按实际年度计算
:qw:)i actuals 实货
ISOPKZ#F actuarial investigation 精算调查
]_5C5m actuarial principle 精算原则
%M~Ugv_4v actuarial report 精算师报告
wxvt:== Actuarial Society of Hong Kong 香港精算学会
{:fyz#>>^ actuarial valuation 精算师估值
u!;kBs actuary 精算师
sE]eIN ad referendum agreement 暂定协议;有待覆核的协定
gM_Z/$ ad valorem duty 从价税;按值征税
A9F&XF7{ ad valorem duty system 从价税制
)W uuU [( ad valorem fee 从价费
h]G}E9\l ad valorem tariff 从价关税
-08Ys c additional allowance 额外免税额
;`@DQvVZ: additional amount for unexpired risk 未过期风险的额外款额
<9B43 additional assessable profit 补加应评税利润
dqPJ 2j $\ additional assessment 补加评税
^Fy)
oWS additional commitment 额外承担
^8E/I]- additional commitment vote 额外承担拨款
t+p-,ey^@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
trM8p additional dependent parent allowance 供养父母额外免税额
'[:].?M additional provision 额外拨款
, lT8gQ|u additional stamp duty 附加印花税
k'
pu%nWN additional tax 补加税罚款;补加税款
[ *R8XXuL Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
7|IW\ adjudged bankrupt 被裁定破产
hF!yp7l; adjudicated bankrupt 裁定破产人
r=8]Ub[ adjudication fee 裁定费;评定印花税额手续费;评估契据费
NS<lmWx+ adjudication of bankruptcy 裁定破产;宣告破产
u=k\]W- adjudication of insolvency 裁定无力偿还债务
A#LK2II^ adjusted actual 经调整的实数;调整后的实数
9JP{F adjusted current assets 经调整的流动资产;调整后的流动资产
G2rxr adjusted figure 经调整的数字;调整后的数额
@^#y23R U adjusted liabilities 经调整的负债;调整后的负债
:cIE8<\% adjusted loss 经调整的亏损;调整后的亏损
Y"G$^3% (] 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
K\=bpc"Fy adjusted profit 经调整的利润;调整后的利润
$kkdB,y adjusted surplus 经调整的盈余额;调整后的盈余额
t55CT6Se adjusted value 经调整的价值;调整后的价值
6'|J
; adjustment 调整;修订;理算〔保险〕
R+rHa#M_ adjustment centre 调剂中心
.|x0du| adjustment lag 调整过程的时间差距;调整时差
I3s'44 adjustment mechanism 调整机制
*s;$`8fM< adjustment of loss 亏损调整
goWD~'\ adjustment process 调整过程;调整程序
hq(3%- 7& adjustment range 调整幅度
HwM:bY
N administered exchange rate 受管制汇率
-&@[]/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5N`g administration expenses 行政费用
oKzV!~{0M; administration fee 手续费;行政费
|oPqX %? administration in bankruptcy 破产管理
g 9>p?XY administration order 遗产管理令
Q]a5]:0 administrator 管理人;遗产管理人
]N2'L!4|; administrator of the estate 遗产管理人
||9f@9 admission of debt 债项承认书
*E+)mB"~ admission of proof 接纳债权证明
Qh?q0VKU^ advance 放贷款项;垫付款项;预支款项;预付款项
efZdtrKgy advance account 暂支帐目;预付款帐户
6L'cD1pu advance compensation 预付补偿金
w[:5uo( advance from shareholder 股东垫款
f5mk\^ advance pending reimbursement 预支以待日后付还
[sACPn$f advanced economy 先进经济体系
z8vFQO\I" advancement 预付;预付财产
NM[w = advances warrant 垫款令
ax7ub advancing 贷出
zVkHDT[ adverse balance 逆差
DCP" adverse exchange 逆汇
AUzJ:([V advertisement addressed to shareholders 在报章刊登的致股东通告
.:l78>f advice for collection 托收通知书
LTBqXh advice of drawing 提款通知书;汇票通知书
wz>j>e6k` advice of payment 付款通知
?8YHz Advisory Committee [Securities and Futures Commission]
)1lYfJ 谘询委员会〔证券及期货事务监察委员会〕
-wvJZ Advisory Committee on Diversification 经济多元化谘询委员会
j%~UU0(J affidavit 誓章;遗产申报誓章
h9g5W'.# affidavit of no receipt 述明无收款的誓章
ctH`71Y affiliate 联号;联营公司;附属公司
}^)M)8zS affiliated company 附属公司;联号;联营公司
dRas9g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B6OggJ9Iq affordability 负担能力
"AUY+ LN African Development Bank [AfDB] 非洲开发银行
2$\Du9+ after-acquired property 事后取得的财产
m'z <d after-hours dealing 市后交易
A -c3B+ after-tax profit 税后盈利;税后利润;税后溢利
Z~muQ c? agency agreement 代理协议
sL+/Eeb` c agency expenses 代理机构的开支
f<0-'fGJd agency fee 代理费
&eK8v]|"W Agency Law 《代理法》
Tet,mzVuu agent 代理人;承销人
JF24~Q4P agent of company 公司代理人
fvN2]@: agent's fee 代理人费;经纪费
|]\qI aggregate 总计;总数;总体数字
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