A:
]\RRqLDzkg A share A股;甲类股份
KNgH|5Pb abatement of tax 减税;减扣免税额
Cc?TSZ8[ ABN AMRO Bank N.V. 荷兰银行
clI*7j.4E# above-the-line expenditure 线上项目支出;经常预算支出
gfU-"VpHE above-the-line receipt 线上项目收入;经常预算收入
l!E7AKk8 ABSA Asia Limited 南非联合亚洲有限公司
#<( = }? absolute change 绝对数值变更
eK /?%t absolute expenditure 实际开支
TST4Vy3 absolute guideline figure 绝对准则数字
(eCFWmO absolute interest 绝对权益
ECa$vvK
m absolute order of discharge 绝对破产解除令
%=j3jj[ absolute profit margin 绝对利润幅度
-VDo[Zy absolute value 实值;绝对值
nxQ?bk}*d absolutely vested interest 绝对既得权益
ZWV|# c<G absorbed cost 已吸收成本;已分摊成本
mYB`)M*Y absorption 吸收;分摊;合并
:"0J=>PH: absorption rate 吸收率;摊配率;分摊率
b{DiM098 ACB Finance Limited 亚洲商业财务有限公司
UkCnqNvx acceptable form of reciprocity 合理的互惠条件
/\mKY%kyh acceptable rate 适当利率;适当汇率
zT~B6 acceptance agreement 承兑协议
(wRBd acceptance for honour 参加承兑
CLKov\U\ acceptor 承兑人;接受人;受票人
04!(okubyp acceptor for honour 参加承兑人
7:=5"ScV accident insurance 意外保险
y'ja< 1I> Accident Insurance Association of Hong Kong 香港意外保险公会
wxLXh6|6%_ accident insurance scheme 意外保险计划
6`\]derSon accident year basis 意外年度基准
y%]8'q$ accommodation 通融;贷款
a=GM[{og accommodation bill 通融票据;空头票据
"%8A:^1 accommodation party 汇票代发人
A{o 'z_zC account balance 帐户余额;帐户结余
~fz[x 9\ account book 帐簿
$N$ FtpB account collected in advance 预收款项
1-I
Swd'u account current book 往来帐簿
*5%*|> account of after-acquired property 事后取得的财产报告
D}Ilyk_uUw account of defaulter 拖欠帐目
F="z]C;u account payable 应付帐款
V%HS\<$h account payee only [A/C payee only] 只可转帐;存入收款人帐户
'k&?DZ! account receivable 应收帐款
7dh1W@\ account receivable report 应收帐款报表
~$O1`IT account statement 结单;帐单;会计财务报表
09M;}4ev&7 account title 帐户名称;会计科目
ghk5rl$ accountant's report 会计师报告
e`{0d{Nd Accountant's Report Rules 会计师报告规则
|P6EO22p accounting and auditing procedure 会计与审计程序;会计与核数程序
I.}1JJF* Accounting Arrangements 《会计安排》
_baYn`tFw- accounting basis 会计基础
s_jBu accounting by Official Receiver 破产管理署署长呈交的帐目
4aZCFdc Accounting Circular 《会计通告》
c(-Mc6 accounting class 会计类别
X_; *`,<T accounting date 记帐日期;会计结算日期
B'>*[!A accounting for money 款项核算
bm&87 Accounting Officer 会计主任
]8 U ~Iy accounting period 会计报告期;会计期
]0c Pml accounting policy 会计政策;会计方针
KiLvI,9y accounting practice 会计惯例
z)F#u:t accounting principle 会计准则
*2u
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w5]"ga>Y accounting report 会计报告
#`GbHxd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}wt%1v-10U Accounting Society of China 中国会计学会
a j|5 # accounting statement 会计报表
o}8{Bh^ accounting system 会计制度;会计系统
X=qS"O 1 accounting transaction 会计事项;帐务交易
o6j"OZcv accounting treatment 会计处理
ioIv=qGdiP accounting year 会计年度
DOD6Liau{Q accretion 增值;添加
VlW9UF-W accrual 应计项目;应累算数目
O{KB0"s>i accrual basis 应计制;权责发生制
].DY" accrual basis accounting 应计制会计;权责发生制会计
V*B0lI7`B accrue 应累算;应计
4".J/I5u accrued benefit 应累算利益
$CtCOwKZ accrued charges 应计费用
GCE!$W accrued cumulative preference share dividend 应累算的累积优先股股息
?)A2Kw>2 accrued expenses 应累算费用
1czG55 | accrued interest payable 应付利息;应计未付利息
d5xxb _oE accrued interest receivable 应收利息;应计未收利息
y[HQBv accrued right 累算权益
*)VAaGUX> accruing profit 应累算的利润
;?9A(q_Z accumulated fiscal reserve 累积财政储备
7#4%\f+'t accumulated profit 累积利润;滚存溢利
&>}.RX]t accumulated reserve 累积储备
;cSGlE | accumulation of surplus income 累积收益盈余
MUof=EJg>u acquired assets 既得资产
y~#\#w{ acquisition 收购;购置;取得
Md(JIlh3 acquisition cost 购置成本
q&M:17+:Q acquisition expenses 购置费用
K_-MkY?+ acquisition of 100% interest 收购全部股权
9\51Z:> acquisition of control 取得控制权
J6|JWp acquisition of fixed assets 购置固定资产
C@@$"}%v2 acquisition of shell “买壳”
hN4VlNKu acquisition price 收购价
&zN@5m$k; act of God 天灾
#MTj)P, acting partner 执事合伙人
5}<[[}( active market 买卖活跃的市场;交投畅旺的市场;旺市
EnscDtf( active partner 积极参与的合伙人
<*@~n- R$ active trading 交投活跃
$^vP< actual circulation 实际流通
;e;\q;GP actual cost 实际成本
NXgRNca actual expenditure 实际开支;实际支出
}z'DWp=uN actual income 实际入息;实际收入;实际收益
BF|*"#s actual market 现货市场
4: sl(r actual price 现货价;实际价格
5gNLO\ actual profit 实际利润
`mErF%b actual quotation 实盘;实际价位;实际报价
IhW7^(p\ actual year basis 按实际年度计算
L~MpY{!3 actuals 实货
Y$8; Gm<) actuarial investigation 精算调查
.w'vD/q; actuarial principle 精算原则
R`He^ actuarial report 精算师报告
&tBA^igXK Actuarial Society of Hong Kong 香港精算学会
R<&FhT] actuarial valuation 精算师估值
$Xt;A&l2? actuary 精算师
KSOO?X0j ad referendum agreement 暂定协议;有待覆核的协定
u( 9X ad valorem duty 从价税;按值征税
x}"Q8kD ad valorem duty system 从价税制
>~&(P_<b ad valorem fee 从价费
LP>UU ,Z ad valorem tariff 从价关税
EhXiv#CZ additional allowance 额外免税额
w`#fH additional amount for unexpired risk 未过期风险的额外款额
nYov>x] additional assessable profit 补加应评税利润
[_%,6e+ additional assessment 补加评税
rbh[j@s@ additional commitment 额外承担
zUQe0Gc.b^ additional commitment vote 额外承担拨款
qz:]-A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A[9NP-~ additional dependent parent allowance 供养父母额外免税额
5^F]tRz- additional provision 额外拨款
vXubY@k2 additional stamp duty 附加印花税
1l]C5P}E additional tax 补加税罚款;补加税款
jaqV[*440U Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4Iq5+Q adjudged bankrupt 被裁定破产
VG\mo?G
adjudicated bankrupt 裁定破产人
F!R2_89iy adjudication fee 裁定费;评定印花税额手续费;评估契据费
" dT>KQ adjudication of bankruptcy 裁定破产;宣告破产
!Zj#.6c9 adjudication of insolvency 裁定无力偿还债务
no3Z\@% adjusted actual 经调整的实数;调整后的实数
cj^bh adjusted current assets 经调整的流动资产;调整后的流动资产
&|z|SY]DL adjusted figure 经调整的数字;调整后的数额
%]GV+!3S adjusted liabilities 经调整的负债;调整后的负债
)OUU]MUH adjusted loss 经调整的亏损;调整后的亏损
c! ~T2t 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
c(:Oyba adjusted profit 经调整的利润;调整后的利润
b]K>vhQV adjusted surplus 经调整的盈余额;调整后的盈余额
$`Rxn*}V4# adjusted value 经调整的价值;调整后的价值
#7C6yXb% adjustment 调整;修订;理算〔保险〕
V2QW\2@$ adjustment centre 调剂中心
BvI 0v: adjustment lag 调整过程的时间差距;调整时差
CXa Ld7nMX adjustment mechanism 调整机制
sy.:T]ZH adjustment of loss 亏损调整
cKpQr7]ur adjustment process 调整过程;调整程序
AY@k-4 adjustment range 调整幅度
@H4wHlb administered exchange rate 受管制汇率
kd`YSkZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
EP0a1.C administration expenses 行政费用
gUb
"3g0 administration fee 手续费;行政费
C M^r|4K administration in bankruptcy 破产管理
'8={ sMy administration order 遗产管理令
Fva]*5 administrator 管理人;遗产管理人
9F)W19i. administrator of the estate 遗产管理人
XC}1_VWs admission of debt 债项承认书
]gHLcr3 admission of proof 接纳债权证明
w<mqe0 advance 放贷款项;垫付款项;预支款项;预付款项
VwC4QK,d; advance account 暂支帐目;预付款帐户
fU`T\ advance compensation 预付补偿金
/'"R Mq advance from shareholder 股东垫款
n531rkK- advance pending reimbursement 预支以待日后付还
qu!<lW~c advanced economy 先进经济体系
*cQz[S@F advancement 预付;预付财产
7H?!RYrx advances warrant 垫款令
_0*=u$~R advancing 贷出
,L~snR'w adverse balance 逆差
'yeh7oR adverse exchange 逆汇
aLHrl6" advertisement addressed to shareholders 在报章刊登的致股东通告
oo'iwq-\ advice for collection 托收通知书
y0y+%H- advice of drawing 提款通知书;汇票通知书
qAbd xd[ advice of payment 付款通知
-rRz@Cr Advisory Committee [Securities and Futures Commission]
e~*S4dKR 谘询委员会〔证券及期货事务监察委员会〕
Ss+F9J
Advisory Committee on Diversification 经济多元化谘询委员会
LiF.w:} affidavit 誓章;遗产申报誓章
WSSaZ9
= affidavit of no receipt 述明无收款的誓章
T5V$wmB\W affiliate 联号;联营公司;附属公司
r=|vad$ affiliated company 附属公司;联号;联营公司
"|\94 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
3} l; affordability 负担能力
z(r"JNO@ African Development Bank [AfDB] 非洲开发银行
[@zkv)D6 after-acquired property 事后取得的财产
)Jmw|B after-hours dealing 市后交易
. *Z#cq0 after-tax profit 税后盈利;税后利润;税后溢利
F-i&M1\_ agency agreement 代理协议
78gob&p? agency expenses 代理机构的开支
0x6@{0 agency fee 代理费
}:"R-s Agency Law 《代理法》
ELD
+:b agent 代理人;承销人
/T{mS7EpYc agent of company 公司代理人
sbpu
qOL agent's fee 代理人费;经纪费
ruWye1X; aggregate 总计;总数;总体数字
w
zdxw$E aggregate amount 总款额;总额
z^"?sd aggregate assets and liabilities 总体资产与负债
hN!.@L aggregate at constant price 按固定价格计算的总体数字
k:W=5{[ aggregate demand 总需求
m/cx|b3hqv aggregate gross position 总持仓量
vDWr|M%``l aggregate limit 总限额
n/Or~@pHD aggregate of salaries tax 合计薪俸税
Scf.4~H 0 aggregate performance 总体表现;总体业绩
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