A:
,#U[)}im A share A股;甲类股份
6KDm#7J abatement of tax 减税;减扣免税额
yS1i$[JV ABN AMRO Bank N.V. 荷兰银行
L30$ above-the-line expenditure 线上项目支出;经常预算支出
/ }Pj^^6A< above-the-line receipt 线上项目收入;经常预算收入
y;<F|zIm ABSA Asia Limited 南非联合亚洲有限公司
Z -fiJ75 absolute change 绝对数值变更
l1vI absolute expenditure 实际开支
X^Fc^U8 absolute guideline figure 绝对准则数字
X m3r)Bm'3 absolute interest 绝对权益
i2+_~$f absolute order of discharge 绝对破产解除令
Zm*q V! absolute profit margin 绝对利润幅度
j]C}S*`" absolute value 实值;绝对值
9DdR"r'7 absolutely vested interest 绝对既得权益
H3LuRGe&2 absorbed cost 已吸收成本;已分摊成本
ZI.Czzx\= absorption 吸收;分摊;合并
Ey=ymf.} absorption rate 吸收率;摊配率;分摊率
i>O8q%BnJ ACB Finance Limited 亚洲商业财务有限公司
"!ks7:}v acceptable form of reciprocity 合理的互惠条件
+{0v@6<(02 acceptable rate 适当利率;适当汇率
$plqk^P acceptance agreement 承兑协议
+o?;7 acceptance for honour 参加承兑
^?NLA&v< acceptor 承兑人;接受人;受票人
'xLXj> acceptor for honour 参加承兑人
uS5G(} [ accident insurance 意外保险
E0AbVa. Accident Insurance Association of Hong Kong 香港意外保险公会
_y&XFdp accident insurance scheme 意外保险计划
60 %VG accident year basis 意外年度基准
09qfnQG accommodation 通融;贷款
YSrjg|k* accommodation bill 通融票据;空头票据
@C%6Wo4l3 accommodation party 汇票代发人
[bw1!X3 account balance 帐户余额;帐户结余
aWPf3Q account book 帐簿
j
WSgO(y account collected in advance 预收款项
/24}>oAH account current book 往来帐簿
?)T@qn+ account of after-acquired property 事后取得的财产报告
nxB[To*P account of defaulter 拖欠帐目
_PcF/Gyk account payable 应付帐款
bp<,Xfl account payee only [A/C payee only] 只可转帐;存入收款人帐户
N0%q66]1 account receivable 应收帐款
-y>~ :. account receivable report 应收帐款报表
yj=OR|v account statement 结单;帐单;会计财务报表
3b|=V account title 帐户名称;会计科目
#m17cDL accountant's report 会计师报告
1[J|AkN Accountant's Report Rules 会计师报告规则
OAD W;fj accounting and auditing procedure 会计与审计程序;会计与核数程序
{,u})U2 Accounting Arrangements 《会计安排》
F]t=5
-O< accounting basis 会计基础
8
/%{xB^ accounting by Official Receiver 破产管理署署长呈交的帐目
iCLH Accounting Circular 《会计通告》
cK >^8T^ accounting class 会计类别
BeN]D accounting date 记帐日期;会计结算日期
jZC[_p; accounting for money 款项核算
TMo DN%{ Accounting Officer 会计主任
;6~5FTmV accounting period 会计报告期;会计期
4$WR8 accounting policy 会计政策;会计方针
^/6P~iK' accounting practice 会计惯例
0ckmHv accounting principle 会计准则
H>W8F2VT accounting record 会计记录
8*x=Fm,Ok accounting report 会计报告
-Lu&bVt<> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m"'}{3$% Accounting Society of China 中国会计学会
$8xb|S[ accounting statement 会计报表
!^ad{#|X accounting system 会计制度;会计系统
-7]j[{?w accounting transaction 会计事项;帐务交易
]<C]`W2{ accounting treatment 会计处理
#UhH accounting year 会计年度
1;H"4u_IG& accretion 增值;添加
L~^5Ez6U accrual 应计项目;应累算数目
xQ7U$QF|] accrual basis 应计制;权责发生制
%1:caa@_p accrual basis accounting 应计制会计;权责发生制会计
X9NP,6 accrue 应累算;应计
ZX64kk+ accrued benefit 应累算利益
@"MQ6u G> accrued charges 应计费用
'A^q)hpax accrued cumulative preference share dividend 应累算的累积优先股股息
M2N8?Ycv3 accrued expenses 应累算费用
#4b]j".P!n accrued interest payable 应付利息;应计未付利息
KN[;z2i accrued interest receivable 应收利息;应计未收利息
bc4 V& accrued right 累算权益
aZCq{7Xs accruing profit 应累算的利润
Dsp$Nr%* accumulated fiscal reserve 累积财政储备
\ ZE[7Ae accumulated profit 累积利润;滚存溢利
PkI+z_ accumulated reserve 累积储备
/.<v,CR accumulation of surplus income 累积收益盈余
5QLK acquired assets 既得资产
9$Z0mz k acquisition 收购;购置;取得
Z#L4n#TT acquisition cost 购置成本
^a_a%ws acquisition expenses 购置费用
IlB8~{p_ acquisition of 100% interest 收购全部股权
@qan &?-Y acquisition of control 取得控制权
?q9]H5\ acquisition of fixed assets 购置固定资产
L"%SU acquisition of shell “买壳”
*$W&jfW acquisition price 收购价
Uu5(/vw] act of God 天灾
O"+0 b| acting partner 执事合伙人
Y55u-9|N active market 买卖活跃的市场;交投畅旺的市场;旺市
N
UX | active partner 积极参与的合伙人
w|-3X active trading 交投活跃
T" W<l4i- actual circulation 实际流通
SXZ9+<\ actual cost 实际成本
L;%w{,Ji actual expenditure 实际开支;实际支出
6<<"9mxK actual income 实际入息;实际收入;实际收益
MCmb/.&wu actual market 现货市场
B(++*#T!^m actual price 现货价;实际价格
\agZD+ actual profit 实际利润
'v~'NWfd actual quotation 实盘;实际价位;实际报价
7>__ fQu actual year basis 按实际年度计算
v/q-{1 actuals 实货
+h4W<YnW actuarial investigation 精算调查
<[cpaZT, actuarial principle 精算原则
P,{Q k~iu actuarial report 精算师报告
(Z(S?`') Actuarial Society of Hong Kong 香港精算学会
{h7 vJ^ actuarial valuation 精算师估值
0bDc
4m actuary 精算师
0_gN]>,9n ad referendum agreement 暂定协议;有待覆核的协定
>8"Svt$ ad valorem duty 从价税;按值征税
7;fC%Fq ad valorem duty system 从价税制
oCaYmi=: ad valorem fee 从价费
w}>%E6UY ad valorem tariff 从价关税
!%,7*F( additional allowance 额外免税额
5]N0p,f additional amount for unexpired risk 未过期风险的额外款额
*9EwZwE_K additional assessable profit 补加应评税利润
6iyl8uL0J additional assessment 补加评税
dZ`Y>wH_ additional commitment 额外承担
/'rj L<M additional commitment vote 额外承担拨款
/GIGE##1F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B>^6tdz additional dependent parent allowance 供养父母额外免税额
mvEhP{w additional provision 额外拨款
A-CU%G9 additional stamp duty 附加印花税
Ayw_LCUD additional tax 补加税罚款;补加税款
DQQ]grU Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
[Y
.8C$0 adjudged bankrupt 被裁定破产
DWt|lO adjudicated bankrupt 裁定破产人
x|rc[e%k adjudication fee 裁定费;评定印花税额手续费;评估契据费
G&g;ROgY adjudication of bankruptcy 裁定破产;宣告破产
\%a0Lp{ I adjudication of insolvency 裁定无力偿还债务
;{sZDjev> adjusted actual 经调整的实数;调整后的实数
@ep.wW adjusted current assets 经调整的流动资产;调整后的流动资产
!E 5FU *s adjusted figure 经调整的数字;调整后的数额
]<>cjk.ya adjusted liabilities 经调整的负债;调整后的负债
Dt:
Q$ adjusted loss 经调整的亏损;调整后的亏损
2<EV
iP9 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
o72r `2 adjusted profit 经调整的利润;调整后的利润
.`OU\LA adjusted surplus 经调整的盈余额;调整后的盈余额
,TQec:B adjusted value 经调整的价值;调整后的价值
\G gh 95y adjustment 调整;修订;理算〔保险〕
7 m{lOR adjustment centre 调剂中心
U#[&( adjustment lag 调整过程的时间差距;调整时差
e"S?qpJK adjustment mechanism 调整机制
mAW.p=; adjustment of loss 亏损调整
}
{1IB adjustment process 调整过程;调整程序
F/s
n"2 adjustment range 调整幅度
H
-Mb:4 administered exchange rate 受管制汇率
YhN<vZ}U!~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
|H?t+Dyn)q administration expenses 行政费用
t eY@)F administration fee 手续费;行政费
f*o administration in bankruptcy 破产管理
"JB4Uaa administration order 遗产管理令
'Lrn< administrator 管理人;遗产管理人
lmeTW0U@9( administrator of the estate 遗产管理人
[Yt{h9 admission of debt 债项承认书
Z}+}X| admission of proof 接纳债权证明
qIi
\[Ugh advance 放贷款项;垫付款项;预支款项;预付款项
HOP*QX8C% advance account 暂支帐目;预付款帐户
T8o](:B~ advance compensation 预付补偿金
!O_G%+>5W advance from shareholder 股东垫款
6gV*G advance pending reimbursement 预支以待日后付还
>WSh)(Cg advanced economy 先进经济体系
FiUQ2w4 advancement 预付;预付财产
~1uQyt advances warrant 垫款令
d_!Z /M, advancing 贷出
nI*.(+h adverse balance 逆差
?})A-$f ~ adverse exchange 逆汇
Cyg2o<O@ advertisement addressed to shareholders 在报章刊登的致股东通告
Nz
dN4+ advice for collection 托收通知书
_,J+b R+b advice of drawing 提款通知书;汇票通知书
lfgJQzi
G advice of payment 付款通知
2ioHhcYdJU Advisory Committee [Securities and Futures Commission]
) D@j6r 谘询委员会〔证券及期货事务监察委员会〕
AP&//b,^M Advisory Committee on Diversification 经济多元化谘询委员会
(;{X-c}? affidavit 誓章;遗产申报誓章
t(z]4y affidavit of no receipt 述明无收款的誓章
LikcW# affiliate 联号;联营公司;附属公司
Scrj%h%[ affiliated company 附属公司;联号;联营公司
~:DL{ZeEb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
? o"
Vkc: affordability 负担能力
=]7o+L4 African Development Bank [AfDB] 非洲开发银行
*] ihc u after-acquired property 事后取得的财产
o2!738 after-hours dealing 市后交易
\&Yn)|! after-tax profit 税后盈利;税后利润;税后溢利
[}L~zn6>?a agency agreement 代理协议
1/}H
0\9' agency expenses 代理机构的开支
j,0`k agency fee 代理费
'UlVc2%{ Agency Law 《代理法》
FLi'}C agent 代理人;承销人
nfEbu4| agent of company 公司代理人
U{2xgNJ agent's fee 代理人费;经纪费
| v!N1+v0 aggregate 总计;总数;总体数字
(]]hSkE aggregate amount 总款额;总额
;R?@
D] aggregate assets and liabilities 总体资产与负债
?bZH Aed aggregate at constant price 按固定价格计算的总体数字
u$T]A8e aggregate demand 总需求
)3h\QE!z aggregate gross position 总持仓量
0 +=sBk ( aggregate limit 总限额
Rc1j^S;> aggregate of salaries tax 合计薪俸税
',EI[
]+ aggregate performance 总体表现;总体业绩
As,`($= aggregate supply 总体供应
$TIeeTB aggregate surplus 总盈余
rpow@@ad< aggregate total 整体总额
Gx C+lqH# aggregate value 总值;合计价值
H*W>v[> aggregated basis 合计基准
@|
z _&E aggregated net chargeable income 合计应课税入息实额
6
U.Jaai: aggregation 合并计算;合计;总和
dtTn]}J aggregation of incomes of husband and wife 夫妇入息合并计算
n>'(d*[e& aggregation of property 财产的总和
j`_S%E% X agio 差价;贴水
$)M3fZ$# 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》
ZM<6yj"f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
qAjtvc2 《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》
# h; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'@{:FrG*U 《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》
4(Lmjue]? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-@> {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》
C$w%!
jE agreement for a settlement 授产协议
x=*Y| agreement for assignment 转让协议
t'44X agreement for sale 售卖协议;买卖协议
NW\CEJV agreement for sale and purchase 买卖协议
%-n)L agreement for the payment of interest 支付利息协议
/v!yI$xc agreement for the repayment of money 还款协议
<F9-$_m agreement of reinsurance 再保险协议
I*rUe#$ Agricultural Bank of China 中国农业银行
S!?T0c?> air passenger departure tax 飞机乘客离境税
7By7F:[ b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pCKP{c=6Q airport tax 机场税
OUulG16kK alcohol duty 酒精税
ASXGM0t alienation 让与;让渡;转让
H{}&|;0 alimony 生活费;赡养费
3BMz{ny= All Ordinaries Index [AOI] 所有普通股指数
vXKL<