A:
nS.qK/.s A share A股;甲类股份
fv*
$=m abatement of tax 减税;减扣免税额
hS%oQ)zvE ABN AMRO Bank N.V. 荷兰银行
lPA}06hU above-the-line expenditure 线上项目支出;经常预算支出
Ts=TaRwWf above-the-line receipt 线上项目收入;经常预算收入
\qG` ts ABSA Asia Limited 南非联合亚洲有限公司
CA$|3m9)NM absolute change 绝对数值变更
X6r<#n|l absolute expenditure 实际开支
zY4y]k8D* absolute guideline figure 绝对准则数字
(X2[}K absolute interest 绝对权益
?g*.7Wc absolute order of discharge 绝对破产解除令
~@}n}aV'! absolute profit margin 绝对利润幅度
brqmi<*9"[ absolute value 实值;绝对值
Fs=E8' b absolutely vested interest 绝对既得权益
H~ >\HV* absorbed cost 已吸收成本;已分摊成本
Tz\v.&? $ absorption 吸收;分摊;合并
Nh4&3"g| absorption rate 吸收率;摊配率;分摊率
CzDg?w b ACB Finance Limited 亚洲商业财务有限公司
&RHx8zScP acceptable form of reciprocity 合理的互惠条件
'auYmX acceptable rate 适当利率;适当汇率
zE}ry!{ acceptance agreement 承兑协议
<]`|HJoy acceptance for honour 参加承兑
8KdcU[w] acceptor 承兑人;接受人;受票人
5GJa+St? acceptor for honour 参加承兑人
k&u5`F accident insurance 意外保险
k$7Kz" Accident Insurance Association of Hong Kong 香港意外保险公会
Mt~2&$> accident insurance scheme 意外保险计划
<fgf L9- accident year basis 意外年度基准
J/Ch
/Sa accommodation 通融;贷款
| NFDrm accommodation bill 通融票据;空头票据
WE
/1h accommodation party 汇票代发人
1wggYX account balance 帐户余额;帐户结余
C,<FV+r=^ account book 帐簿
uCWBM account collected in advance 预收款项
[raj:
7yQ account current book 往来帐簿
8ux account of after-acquired property 事后取得的财产报告
o7v9xm+ account of defaulter 拖欠帐目
73ABop account payable 应付帐款
m^tf=O< account payee only [A/C payee only] 只可转帐;存入收款人帐户
%~lTQCPE account receivable 应收帐款
zmFKd5 account receivable report 应收帐款报表
jnFN{(VH account statement 结单;帐单;会计财务报表
(~PT(B? account title 帐户名称;会计科目
mMK 93Ng"& accountant's report 会计师报告
VZk;{ Accountant's Report Rules 会计师报告规则
@]V_%, accounting and auditing procedure 会计与审计程序;会计与核数程序
Orlf5{P Accounting Arrangements 《会计安排》
Cv`dK=n> accounting basis 会计基础
R?2T0^0 accounting by Official Receiver 破产管理署署长呈交的帐目
iYr*0:M Accounting Circular 《会计通告》
]==S?_.B3n accounting class 会计类别
Qb86* accounting date 记帐日期;会计结算日期
Ff[GR$m accounting for money 款项核算
+xYg<AFS Accounting Officer 会计主任
2P|j<~JS accounting period 会计报告期;会计期
--7@rxv accounting policy 会计政策;会计方针
'f7s*VKG accounting practice 会计惯例
5N2`e3:I accounting principle 会计准则
M^/ZpKeT" accounting record 会计记录
`4qt mbj accounting report 会计报告
A_.}-dzF Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e~6>8YO+7j Accounting Society of China 中国会计学会
kNrd=s,-]D accounting statement 会计报表
ng[LSB*57Y accounting system 会计制度;会计系统
T&E'MB accounting transaction 会计事项;帐务交易
&w^:nVgl accounting treatment 会计处理
#<-%% accounting year 会计年度
U)('}u=b accretion 增值;添加
vC^n_ accrual 应计项目;应累算数目
pE G!j ~ accrual basis 应计制;权责发生制
Tx$bg( accrual basis accounting 应计制会计;权责发生制会计
,@8*c0Y~<! accrue 应累算;应计
[O3)s] | accrued benefit 应累算利益
z{U^j:A accrued charges 应计费用
|7miT!y8 accrued cumulative preference share dividend 应累算的累积优先股股息
4tp} accrued expenses 应累算费用
)u=a+T accrued interest payable 应付利息;应计未付利息
c 1{nOx accrued interest receivable 应收利息;应计未收利息
#b;TjnC5{$ accrued right 累算权益
19\
V@d^ accruing profit 应累算的利润
?r.U5}PBI accumulated fiscal reserve 累积财政储备
<x:^w'V_b accumulated profit 累积利润;滚存溢利
a#/~rNRY accumulated reserve 累积储备
)=#zMdK& accumulation of surplus income 累积收益盈余
RJD(c#r$ acquired assets 既得资产
ooN?x31 acquisition 收购;购置;取得
mP./e8 acquisition cost 购置成本
m*>gG{3; acquisition expenses 购置费用
{"*gX&;~ acquisition of 100% interest 收购全部股权
(S63:q&g acquisition of control 取得控制权
:CXm@yF~4= acquisition of fixed assets 购置固定资产
f(c#1AJE53 acquisition of shell “买壳”
mqQC`Aqx: acquisition price 收购价
>ZnnGX6$( act of God 天灾
N >];xb> acting partner 执事合伙人
>\s+A2P active market 买卖活跃的市场;交投畅旺的市场;旺市
~HUO$*U4<
active partner 积极参与的合伙人
FBA th
!E active trading 交投活跃
vyruUYFWe actual circulation 实际流通
=n_>7@9l actual cost 实际成本
Rw`64 L_ actual expenditure 实际开支;实际支出
wG&rkg";# actual income 实际入息;实际收入;实际收益
<im<0;i&e actual market 现货市场
3'tq`t:SQ actual price 现货价;实际价格
e,@5`aYHM@ actual profit 实际利润
F@-8J?Hl: actual quotation 实盘;实际价位;实际报价
4{ED~w| actual year basis 按实际年度计算
mFuHZ)iQG actuals 实货
>q1rdq actuarial investigation 精算调查
r]bG,?| actuarial principle 精算原则
VO7&<Y}{x actuarial report 精算师报告
"1-z'TV= Actuarial Society of Hong Kong 香港精算学会
Oa'T$' actuarial valuation 精算师估值
f2i9UZ$=e! actuary 精算师
eOUEhpE ad referendum agreement 暂定协议;有待覆核的协定
PED5>90 ad valorem duty 从价税;按值征税
X[1w(d U[ ad valorem duty system 从价税制
##yH*{/& ad valorem fee 从价费
U%aDkC+M ad valorem tariff 从价关税
RnUud\T/ additional allowance 额外免税额
hJ*#t<.<P; additional amount for unexpired risk 未过期风险的额外款额
>d^DN;p additional assessable profit 补加应评税利润
dPF*G$ additional assessment 补加评税
.2*h!d)E additional commitment 额外承担
7_ 5-gtD additional commitment vote 额外承担拨款
^J&}C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Ev1gzHd!i additional dependent parent allowance 供养父母额外免税额
mS
&^xWPV additional provision 额外拨款
8}|!p> additional stamp duty 附加印花税
l }]"X@&G additional tax 补加税罚款;补加税款
[}?E,1Q3 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Lz`_&&6 adjudged bankrupt 被裁定破产
<-=g)3_ adjudicated bankrupt 裁定破产人
tjcG^m} _ adjudication fee 裁定费;评定印花税额手续费;评估契据费
{[r}gS% adjudication of bankruptcy 裁定破产;宣告破产
ZE6W"pbjU adjudication of insolvency 裁定无力偿还债务
%ERR^ adjusted actual 经调整的实数;调整后的实数
V6r*fEhrT_ adjusted current assets 经调整的流动资产;调整后的流动资产
)$QZ",&5 adjusted figure 经调整的数字;调整后的数额
\|C~VU@ adjusted liabilities 经调整的负债;调整后的负债
{:`XhPS<B adjusted loss 经调整的亏损;调整后的亏损
YZ/2:[b adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
'F Cmbry adjusted profit 经调整的利润;调整后的利润
l +#FoN adjusted surplus 经调整的盈余额;调整后的盈余额
(Cbm*VL adjusted value 经调整的价值;调整后的价值
\m~Oaf;$ adjustment 调整;修订;理算〔保险〕
<d$t*vnq adjustment centre 调剂中心
C&RZdh,$ adjustment lag 调整过程的时间差距;调整时差
pw=o}-P{ adjustment mechanism 调整机制
O`0\f8/.? adjustment of loss 亏损调整
o(oD8Ni adjustment process 调整过程;调整程序
Md>9Daa~ adjustment range 调整幅度
XOPiwrg%p administered exchange rate 受管制汇率
]?0]K!7Ea Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n<DZb`/uHZ administration expenses 行政费用
@6{F4 administration fee 手续费;行政费
UkM#uKr: administration in bankruptcy 破产管理
3ZX#6*(}2 administration order 遗产管理令
;~Q`TWC administrator 管理人;遗产管理人
N=c{@h administrator of the estate 遗产管理人
<y,c.\c! admission of debt 债项承认书
;Bne=vjQp admission of proof 接纳债权证明
@e^(V$ap advance 放贷款项;垫付款项;预支款项;预付款项
NsL!AAN[V advance account 暂支帐目;预付款帐户
dp*E#XCr1 advance compensation 预付补偿金
6MelN^\[7 advance from shareholder 股东垫款
Q`z2SYz> advance pending reimbursement 预支以待日后付还
9PJnKzQ4 advanced economy 先进经济体系
muIJeQ.C advancement 预付;预付财产
Rh{`#dI~= advances warrant 垫款令
w,;ox2 advancing 贷出
$qM&iI-l0 adverse balance 逆差
OA&r8WK3 adverse exchange 逆汇
(xMq(g advertisement addressed to shareholders 在报章刊登的致股东通告
!.w|+-JKO advice for collection 托收通知书
=wFl(Q6J advice of drawing 提款通知书;汇票通知书
#[sJKW advice of payment 付款通知
,?VYrL Advisory Committee [Securities and Futures Commission]
8k?V&J ` 谘询委员会〔证券及期货事务监察委员会〕
LBnlaH. Advisory Committee on Diversification 经济多元化谘询委员会
fY 10a_@x affidavit 誓章;遗产申报誓章
km6O3>p5r affidavit of no receipt 述明无收款的誓章
4 }*V=>z affiliate 联号;联营公司;附属公司
Bn*QT:SKC affiliated company 附属公司;联号;联营公司
N'I9J?e Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I\('b9"* affordability 负担能力
fs8C ^Ik>~ African Development Bank [AfDB] 非洲开发银行
R{{?wr6b$ after-acquired property 事后取得的财产
OwLJS5r@<- after-hours dealing 市后交易
L.%zs after-tax profit 税后盈利;税后利润;税后溢利
-;GB Xq agency agreement 代理协议
)T'~F agency expenses 代理机构的开支
Nd**":i$ agency fee 代理费
=Kt!+^\") Agency Law 《代理法》
UW-`k1 agent 代理人;承销人
^'4I%L" agent of company 公司代理人
6\6g-1B` agent's fee 代理人费;经纪费
DU:+D}vl aggregate 总计;总数;总体数字
~?KbpB| aggregate amount 总款额;总额
Lc f] aggregate assets and liabilities 总体资产与负债
3SI%>CO} aggregate at constant price 按固定价格计算的总体数字
"QM2YJ55m` aggregate demand 总需求
)H%RwV# aggregate gross position 总持仓量
be>KG ZU0 aggregate limit 总限额
f!JSb?#3 aggregate of salaries tax 合计薪俸税
bJFqyK:6 aggregate performance 总体表现;总体业绩
gg$:U aggregate supply 总体供应
*)Pb-c aggregate surplus 总盈余
M&0U@ r- aggregate total 整体总额
[m9=e-KS$Q aggregate value 总值;合计价值
/B5rWJ2AS aggregated basis 合计基准
+l>X Z aggregated net chargeable income 合计应课税入息实额
Q8NrbMrl aggregation 合并计算;合计;总和
"_ON0._(/ aggregation of incomes of husband and wife 夫妇入息合并计算
9oVprd>%@ aggregation of property 财产的总和
pB,l t6 agio 差价;贴水
+(oExp(! 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》
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