A:
D*>#]0X A share A股;甲类股份
GExr] 2r abatement of tax 减税;减扣免税额
34QW^{dgE ABN AMRO Bank N.V. 荷兰银行
Wecxx^vtv6 above-the-line expenditure 线上项目支出;经常预算支出
OIK46D6?. above-the-line receipt 线上项目收入;经常预算收入
9}_' ABSA Asia Limited 南非联合亚洲有限公司
4jc?9(y% absolute change 绝对数值变更
on;>iKta9 absolute expenditure 实际开支
UfIr"bU6 absolute guideline figure 绝对准则数字
b0/YX@ absolute interest 绝对权益
z9!OzGtIR absolute order of discharge 绝对破产解除令
Be9,m!on absolute profit margin 绝对利润幅度
P4zwTEk` absolute value 实值;绝对值
.Cf!5[0E absolutely vested interest 绝对既得权益
5$$#d_Gj absorbed cost 已吸收成本;已分摊成本
!"o\H(siT absorption 吸收;分摊;合并
'N^*, absorption rate 吸收率;摊配率;分摊率
KnKf8c ACB Finance Limited 亚洲商业财务有限公司
eY-h<K)y acceptable form of reciprocity 合理的互惠条件
Nw*F1*v` acceptable rate 适当利率;适当汇率
/M'd$k"0z acceptance agreement 承兑协议
;l1.jQh acceptance for honour 参加承兑
AusjN-IL acceptor 承兑人;接受人;受票人
)&O6d . acceptor for honour 参加承兑人
p_
f<@WE accident insurance 意外保险
?68~ g<d, Accident Insurance Association of Hong Kong 香港意外保险公会
LuHRB}W accident insurance scheme 意外保险计划
o='A1 P accident year basis 意外年度基准
*u:,@io7'G accommodation 通融;贷款
//;(KmU9 accommodation bill 通融票据;空头票据
d3|/&gDBK accommodation party 汇票代发人
j!y9E~Zz account balance 帐户余额;帐户结余
IuT)?S7O*k account book 帐簿
k s\q^ten account collected in advance 预收款项
U[|5:qWs account current book 往来帐簿
4'=Q:o*w` account of after-acquired property 事后取得的财产报告
/a<UKh:A[ account of defaulter 拖欠帐目
7y&6q`y E account payable 应付帐款
%)r:!R~R account payee only [A/C payee only] 只可转帐;存入收款人帐户
934j5D account receivable 应收帐款
`^,E4Q y account receivable report 应收帐款报表
XI ;] c5 account statement 结单;帐单;会计财务报表
%\(-<aT account title 帐户名称;会计科目
C0KFN accountant's report 会计师报告
Il9xNVos# Accountant's Report Rules 会计师报告规则
{@iLfBh5 accounting and auditing procedure 会计与审计程序;会计与核数程序
sT"ICooc Accounting Arrangements 《会计安排》
_@y uaMoW= accounting basis 会计基础
s+v9H10R accounting by Official Receiver 破产管理署署长呈交的帐目
Sh1$AGm Accounting Circular 《会计通告》
br
Iz8] accounting class 会计类别
fkp(M accounting date 记帐日期;会计结算日期
R6BbkYWrX accounting for money 款项核算
;Z"MO@9: Accounting Officer 会计主任
-3mIdZ accounting period 会计报告期;会计期
_AFje accounting policy 会计政策;会计方针
t6\H accounting practice 会计惯例
@wa"pWx8 accounting principle 会计准则
m3Wc};yE*Q accounting record 会计记录
:d9GkC accounting report 会计报告
|9%~z0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o-Dfud@ Accounting Society of China 中国会计学会
#7Q9^rG accounting statement 会计报表
s|H7;.3gp accounting system 会计制度;会计系统
-%Vh-;Ie( accounting transaction 会计事项;帐务交易
X4S|JT accounting treatment 会计处理
}a[]I%bu2 accounting year 会计年度
b#p0s?* accretion 增值;添加
3'kKbrk [ accrual 应计项目;应累算数目
gEsD7]o(= accrual basis 应计制;权责发生制
U ->vk{v accrual basis accounting 应计制会计;权责发生制会计
(E@;~7L accrue 应累算;应计
#*.4Jv<R accrued benefit 应累算利益
t2{(ETV accrued charges 应计费用
] 9C)F*r7 accrued cumulative preference share dividend 应累算的累积优先股股息
fqbeO 9x accrued expenses 应累算费用
0J'Cx&Rg accrued interest payable 应付利息;应计未付利息
Y\_mqd accrued interest receivable 应收利息;应计未收利息
F/lL1nTdK accrued right 累算权益
JUA%l accruing profit 应累算的利润
5JVBDA^#om accumulated fiscal reserve 累积财政储备
-M6vg4gf accumulated profit 累积利润;滚存溢利
Y=<ABtertS accumulated reserve 累积储备
:KvZP:T accumulation of surplus income 累积收益盈余
cJq{;~ acquired assets 既得资产
> `eo 0 acquisition 收购;购置;取得
#S/~1{ acquisition cost 购置成本
p+b9D acquisition expenses 购置费用
B&X)bGx8
acquisition of 100% interest 收购全部股权
B^dMYFelJ acquisition of control 取得控制权
(AZneK
:* acquisition of fixed assets 购置固定资产
W%ix|R^2] acquisition of shell “买壳”
"7+^`? acquisition price 收购价
E{JTy{z- act of God 天灾
A ;`[va acting partner 执事合伙人
lmoYQFkYP active market 买卖活跃的市场;交投畅旺的市场;旺市
'!Va9m*w7 active partner 积极参与的合伙人
Q_,!(N active trading 交投活跃
>^9j>< Z actual circulation 实际流通
jzDPn<WQ actual cost 实际成本
*B&i `tq actual expenditure 实际开支;实际支出
w].DLoz actual income 实际入息;实际收入;实际收益
|Zn,|-iW actual market 现货市场
u];\v%b actual price 现货价;实际价格
P!9-!+F" actual profit 实际利润
J^` pE^S actual quotation 实盘;实际价位;实际报价
:LX!T& actual year basis 按实际年度计算
T[},6I|! actuals 实货
mp(:D&M actuarial investigation 精算调查
2-g 5Gb2| actuarial principle 精算原则
k~<ORnda actuarial report 精算师报告
-t`KCf,0 Actuarial Society of Hong Kong 香港精算学会
'g)5vI~' actuarial valuation 精算师估值
{2g?+8L$Z actuary 精算师
ezJ^
r,D| ad referendum agreement 暂定协议;有待覆核的协定
%7TG>tc ad valorem duty 从价税;按值征税
=1B;<aZH! ad valorem duty system 从价税制
:Z;kMrU ad valorem fee 从价费
Sf`?j ad valorem tariff 从价关税
fk5pPm|MiL additional allowance 额外免税额
5iItgVTW additional amount for unexpired risk 未过期风险的额外款额
V,tYqhQ3 additional assessable profit 补加应评税利润
y3'K+?4 additional assessment 补加评税
:Ot5W additional commitment 额外承担
$*0XWrE additional commitment vote 额外承担拨款
w 01\KV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y#-pK)EeU additional dependent parent allowance 供养父母额外免税额
_B==S4^/yU additional provision 额外拨款
",E$}=
,Z additional stamp duty 附加印花税
|2X+( F Ed additional tax 补加税罚款;补加税款
`@ Ont+ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
<M3&\ adjudged bankrupt 被裁定破产
#|l# adjudicated bankrupt 裁定破产人
)Oj%3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
l(tMo7iPa adjudication of bankruptcy 裁定破产;宣告破产
W2,Uw1\:1 adjudication of insolvency 裁定无力偿还债务
5m6I:s`pK adjusted actual 经调整的实数;调整后的实数
^MZ9Zu_ adjusted current assets 经调整的流动资产;调整后的流动资产
6k\8ulHw adjusted figure 经调整的数字;调整后的数额
|Tl2r,(+R adjusted liabilities 经调整的负债;调整后的负债
euh rEjwkH adjusted loss 经调整的亏损;调整后的亏损
SC0_ h(zb, 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
fJG!TQJ[Y adjusted profit 经调整的利润;调整后的利润
llBW*4' adjusted surplus 经调整的盈余额;调整后的盈余额
<m?/yREK2 adjusted value 经调整的价值;调整后的价值
_
<pO<S adjustment 调整;修订;理算〔保险〕
q&k?$rn adjustment centre 调剂中心
v|r# adjustment lag 调整过程的时间差距;调整时差
ATU] KL!{ adjustment mechanism 调整机制
EtvYIfemr adjustment of loss 亏损调整
=g^JJpS adjustment process 调整过程;调整程序
e#uF?v]O adjustment range 调整幅度
o>4GtvA* administered exchange rate 受管制汇率
a
s?)6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
IY9##&c3> administration expenses 行政费用
%MUwd@,
administration fee 手续费;行政费
PEAo'63$ administration in bankruptcy 破产管理
ZzO.s$ administration order 遗产管理令
RV+0C&0ff administrator 管理人;遗产管理人
VbzW4J_ administrator of the estate 遗产管理人
?`D/#P admission of debt 债项承认书
V\o&{7! admission of proof 接纳债权证明
k39;7J advance 放贷款项;垫付款项;预支款项;预付款项
IOOAaa @( advance account 暂支帐目;预付款帐户
q]o^Y advance compensation 预付补偿金
tqe8:\1yK advance from shareholder 股东垫款
V2|XcR advance pending reimbursement 预支以待日后付还
];o[Yn'>o advanced economy 先进经济体系
onAC;<w advancement 预付;预付财产
4ky@rcD 1 advances warrant 垫款令
H-.8{8 advancing 贷出
?KfV>.() adverse balance 逆差
5}t}Wc8 adverse exchange 逆汇
/"<o""<] advertisement addressed to shareholders 在报章刊登的致股东通告
${F]N } advice for collection 托收通知书
\.<V~d? advice of drawing 提款通知书;汇票通知书
!*C9NX advice of payment 付款通知
iv/!c Mb Advisory Committee [Securities and Futures Commission]
Pb^Mc <j 谘询委员会〔证券及期货事务监察委员会〕
zLiFk<G@Xi Advisory Committee on Diversification 经济多元化谘询委员会
DVq5[ntG affidavit 誓章;遗产申报誓章
nZ 0rxx[V? affidavit of no receipt 述明无收款的誓章
$NtbI:e{ affiliate 联号;联营公司;附属公司
pkL&j<{ affiliated company 附属公司;联号;联营公司
>)3[CU, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
o4"7i 9+g affordability 负担能力
yJ&`@gB African Development Bank [AfDB] 非洲开发银行
$*`=sV!r after-acquired property 事后取得的财产
/i#~#Bn| after-hours dealing 市后交易
26,!HmtC after-tax profit 税后盈利;税后利润;税后溢利
9_z u* agency agreement 代理协议
,wN>,( agency expenses 代理机构的开支
o7*z@R" agency fee 代理费
n~g,qEI;<x Agency Law 《代理法》
-&u2C}4s agent 代理人;承销人
OXs-gC{b agent of company 公司代理人
A@X&dy agent's fee 代理人费;经纪费
%!G]H aggregate 总计;总数;总体数字
p<2A4="& aggregate amount 总款额;总额
4_E{ aggregate assets and liabilities 总体资产与负债
D,rF?t>=S aggregate at constant price 按固定价格计算的总体数字
^f-?xXPx aggregate demand 总需求
u2SnL$A7 aggregate gross position 总持仓量
;/3
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hDp
-,ag{ aggregate of salaries tax 合计薪俸税
X/_e#H0
aggregate performance 总体表现;总体业绩
Jbud_.h9 aggregate supply 总体供应
8v},&rhPQq aggregate surplus 总盈余
n y7G aggregate total 整体总额
tTT./-*0 aggregate value 总值;合计价值
R)AFaP | aggregated basis 合计基准
.~+I"V{yF aggregated net chargeable income 合计应课税入息实额
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*[ aggregation 合并计算;合计;总和
MVW2%6 aggregation of incomes of husband and wife 夫妇入息合并计算
pv.0!a/M aggregation of property 财产的总和
ZE@!s3\ agio 差价;贴水
T>l=0a # 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》
H B+\2jEE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
W_NQi 《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》
p!MOp-;- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
]o<'T.x 《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》
xF'9`y^]!@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6% @@~" 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qm-G=EX agreement for a settlement 授产协议
o*2TH2 agreement for assignment 转让协议
sjpcz4|K agreement for sale 售卖协议;买卖协议
bE-{
U/; agreement for sale and purchase 买卖协议
`B+P$K<