A:
d/>owCwQ A share A股;甲类股份
5@3[t`n' abatement of tax 减税;减扣免税额
p7b`Z>} ABN AMRO Bank N.V. 荷兰银行
hQ!sl O above-the-line expenditure 线上项目支出;经常预算支出
m&)5QX above-the-line receipt 线上项目收入;经常预算收入
w_30g6tA ABSA Asia Limited 南非联合亚洲有限公司
_is<.&f6 absolute change 绝对数值变更
iV X 12 absolute expenditure 实际开支
w9D<^(_}/ absolute guideline figure 绝对准则数字
b2;+a( absolute interest 绝对权益
>sAZT:&gv absolute order of discharge 绝对破产解除令
w3lR8R] absolute profit margin 绝对利润幅度
D3#/*Ky absolute value 实值;绝对值
+hdD*}qauC absolutely vested interest 绝对既得权益
FC.d]XA%/d absorbed cost 已吸收成本;已分摊成本
HJpkR<h absorption 吸收;分摊;合并
h>v;1QO9D absorption rate 吸收率;摊配率;分摊率
(g2?&b
iuz ACB Finance Limited 亚洲商业财务有限公司
FY%v \`@1* acceptable form of reciprocity 合理的互惠条件
a/!!Y@7 acceptable rate 适当利率;适当汇率
M7"I]$|\ acceptance agreement 承兑协议
yYmV^7G acceptance for honour 参加承兑
x2B~1edf acceptor 承兑人;接受人;受票人
k)D:lpxv acceptor for honour 参加承兑人
iTTe`Zr5y accident insurance 意外保险
xao'L Accident Insurance Association of Hong Kong 香港意外保险公会
Sfc0 ~1 accident insurance scheme 意外保险计划
0raVC=[ accident year basis 意外年度基准
+(/?$dRH accommodation 通融;贷款
A:Z$i5%' accommodation bill 通融票据;空头票据
l,}{Y4\G accommodation party 汇票代发人
#yZZ$XO k account balance 帐户余额;帐户结余
a
p-\R account book 帐簿
g]|K@sm account collected in advance 预收款项
T^h;T{H2 account current book 往来帐簿
Dt,b\6 account of after-acquired property 事后取得的财产报告
zHi+I7 account of defaulter 拖欠帐目
,eq[X\B> account payable 应付帐款
m7X&"0X account payee only [A/C payee only] 只可转帐;存入收款人帐户
*OU>s;"$ account receivable 应收帐款
~S}>|q$ account receivable report 应收帐款报表
xlVQ[Mt account statement 结单;帐单;会计财务报表
e*_8B2da account title 帐户名称;会计科目
A#~"Gp accountant's report 会计师报告
Iu6KW :x Accountant's Report Rules 会计师报告规则
Ko6tp9G accounting and auditing procedure 会计与审计程序;会计与核数程序
Z;shFMu Accounting Arrangements 《会计安排》
&fA`Od6l" accounting basis 会计基础
v{Cts3?Br accounting by Official Receiver 破产管理署署长呈交的帐目
IdTeue Accounting Circular 《会计通告》
8[i#x|`g accounting class 会计类别
$2E n^ accounting date 记帐日期;会计结算日期
A+%oE accounting for money 款项核算
.{D[!Dp#h Accounting Officer 会计主任
rP.qCl+J accounting period 会计报告期;会计期
QC0^G,9. accounting policy 会计政策;会计方针
]Po9a4w# accounting practice 会计惯例
e#Jx|Ej= accounting principle 会计准则
<{m!.9g9 accounting record 会计记录
wVk2Fr( accounting report 会计报告
:T3I" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B`OggdE Accounting Society of China 中国会计学会
NL&(/72V accounting statement 会计报表
GL&ri!, accounting system 会计制度;会计系统
|33pf7o accounting transaction 会计事项;帐务交易
tr"iluwGc accounting treatment 会计处理
@K36?d]e accounting year 会计年度
B&A4-w v accretion 增值;添加
c38RE,4U accrual 应计项目;应累算数目
5%kt;ODS accrual basis 应计制;权责发生制
B9|!8V accrual basis accounting 应计制会计;权责发生制会计
A<^IG+Q,B7 accrue 应累算;应计
y
%Get accrued benefit 应累算利益
K^t M$l\ accrued charges 应计费用
i+T#z accrued cumulative preference share dividend 应累算的累积优先股股息
Z@&_ T3M accrued expenses 应累算费用
NylN-X7[# accrued interest payable 应付利息;应计未付利息
QlIg'B6 accrued interest receivable 应收利息;应计未收利息
9Q-/Yh accrued right 累算权益
|J2_2a/" accruing profit 应累算的利润
`g6XVa*%# accumulated fiscal reserve 累积财政储备
@B5@3zYs accumulated profit 累积利润;滚存溢利
K"Vv= accumulated reserve 累积储备
o!L1Qrh accumulation of surplus income 累积收益盈余
wl2rw93 acquired assets 既得资产
{g\Yy(r
acquisition 收购;购置;取得
QE}S5#_" acquisition cost 购置成本
:k8>)x]
) acquisition expenses 购置费用
{YWj`K
acquisition of 100% interest 收购全部股权
W%b<(T;
acquisition of control 取得控制权
qu BTRW9 acquisition of fixed assets 购置固定资产
85Q2c acquisition of shell “买壳”
K"VphKvR acquisition price 收购价
@gENv~m<OI act of God 天灾
m9ts&b+TE acting partner 执事合伙人
HxAq& J;xu active market 买卖活跃的市场;交投畅旺的市场;旺市
[&t3xC, active partner 积极参与的合伙人
B)/X:[ active trading 交投活跃
>8Zz<S&z actual circulation 实际流通
Mcc774'*9 actual cost 实际成本
nH}api^0A actual expenditure 实际开支;实际支出
(7`goi7M actual income 实际入息;实际收入;实际收益
fL
ng[& actual market 现货市场
(~xFd^W9o actual price 现货价;实际价格
pBiC actual profit 实际利润
mfFC@~|g actual quotation 实盘;实际价位;实际报价
9=@j]g| actual year basis 按实际年度计算
]Gow actuals 实货
7oA$aJQ actuarial investigation 精算调查
c.6u)"@$ actuarial principle 精算原则
w7p%6m actuarial report 精算师报告
)`F?{Sg Actuarial Society of Hong Kong 香港精算学会
??=CAU%\ actuarial valuation 精算师估值
&WN4/=QW-J actuary 精算师
'cy35M ad referendum agreement 暂定协议;有待覆核的协定
.3qaaXeH ad valorem duty 从价税;按值征税
yk!,{Q?<$ ad valorem duty system 从价税制
H)tYxW ad valorem fee 从价费
\6)l(b; ad valorem tariff 从价关税
Y oNg3 additional allowance 额外免税额
AOWX=`J8V additional amount for unexpired risk 未过期风险的额外款额
v3Tr6[9 additional assessable profit 补加应评税利润
rmUTl additional assessment 补加评税
Qc\JUm] additional commitment 额外承担
:y !e6 additional commitment vote 额外承担拨款
=+~e44!~D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kLR4?tX! additional dependent parent allowance 供养父母额外免税额
hEsCOcEG additional provision 额外拨款
tS#EqMf&o additional stamp duty 附加印花税
Ge@./SGT additional tax 补加税罚款;补加税款
n%I%Kbw
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
PP/M-Jql) adjudged bankrupt 被裁定破产
T=:O(R1*0 adjudicated bankrupt 裁定破产人
b=:AFs{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
F)j-D(c4 adjudication of bankruptcy 裁定破产;宣告破产
&zlwV"W adjudication of insolvency 裁定无力偿还债务
}+#-\a2 adjusted actual 经调整的实数;调整后的实数
Vk y~yTL)\ adjusted current assets 经调整的流动资产;调整后的流动资产
5(1Zj`>' adjusted figure 经调整的数字;调整后的数额
PH9MB adjusted liabilities 经调整的负债;调整后的负债
m;WUp{' adjusted loss 经调整的亏损;调整后的亏损
%CfJ.;BDNE 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
LH"MJWOJ adjusted profit 经调整的利润;调整后的利润
;i^p6b j adjusted surplus 经调整的盈余额;调整后的盈余额
;E(gl$c: adjusted value 经调整的价值;调整后的价值
699z@>$} adjustment 调整;修订;理算〔保险〕
,E3"AisI adjustment centre 调剂中心
'M|W nR adjustment lag 调整过程的时间差距;调整时差
IQMk : adjustment mechanism 调整机制
pM@|P,w { adjustment of loss 亏损调整
Jn +[:s. adjustment process 调整过程;调整程序
.S`Ue,H adjustment range 调整幅度
~7Kqc\/H&I administered exchange rate 受管制汇率
=#&K\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Oq(_I
b)9 administration expenses 行政费用
ro6|N?' administration fee 手续费;行政费
A)2vjM9}K administration in bankruptcy 破产管理
@(JcM= administration order 遗产管理令
oylY1~~}0K administrator 管理人;遗产管理人
F_/]9tz?; administrator of the estate 遗产管理人
H;k;%Zg; admission of debt 债项承认书
HLg/=VF7? admission of proof 接纳债权证明
J|sX{/WT advance 放贷款项;垫付款项;预支款项;预付款项
a^< advance account 暂支帐目;预付款帐户
U/>f" F advance compensation 预付补偿金
-9~kp'_a advance from shareholder 股东垫款
@X>k@M advance pending reimbursement 预支以待日后付还
TgSU}Mf)a advanced economy 先进经济体系
{q~Bss{z advancement 预付;预付财产
(?J6vK}S advances warrant 垫款令
30*^ERO advancing 贷出
KwN o/x|
v adverse balance 逆差
$lOx
6rL adverse exchange 逆汇
k~>9,=::d advertisement addressed to shareholders 在报章刊登的致股东通告
nZfTK>)A0 advice for collection 托收通知书
@CP"AYB # advice of drawing 提款通知书;汇票通知书
,ZJI]Q=! advice of payment 付款通知
V2ypmkn8& Advisory Committee [Securities and Futures Commission]
D7X-|`kH 谘询委员会〔证券及期货事务监察委员会〕
AU}lKq7% Advisory Committee on Diversification 经济多元化谘询委员会
$|C%G6!s?@ affidavit 誓章;遗产申报誓章
n>Y3hY affidavit of no receipt 述明无收款的誓章
z:^Kr"=n affiliate 联号;联营公司;附属公司
I}puN! affiliated company 附属公司;联号;联营公司
n]}+ : affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&jl'1mZ affordability 负担能力
/SY40;k: African Development Bank [AfDB] 非洲开发银行
}zj w\ after-acquired property 事后取得的财产
M/5/Tp after-hours dealing 市后交易
P0Ds7xh]h after-tax profit 税后盈利;税后利润;税后溢利
+o?.<[>!GR agency agreement 代理协议
H:`W\CP7_ agency expenses 代理机构的开支
rnIv|q6@ agency fee 代理费
6.6~w\fR8 Agency Law 《代理法》
&{7n agent 代理人;承销人
L4zSro:Si agent of company 公司代理人
CJJ 1aM agent's fee 代理人费;经纪费
'# "Z$ aggregate 总计;总数;总体数字
.hg<\-:_ aggregate amount 总款额;总额
DvG. G+mo# aggregate assets and liabilities 总体资产与负债
la8se=^ aggregate at constant price 按固定价格计算的总体数字
-vGyEd7 aggregate demand 总需求
r4gkSwy aggregate gross position 总持仓量
blid* @- aggregate limit 总限额
}Tu_?b`RUm aggregate of salaries tax 合计薪俸税
V(L~t=k$ aggregate performance 总体表现;总体业绩
!Wvzum@5D aggregate supply 总体供应
1HN_ aggregate surplus 总盈余
29Kuq ;6 aggregate total 整体总额
~1S7\e7{ aggregate value 总值;合计价值
?p. dc~tZ aggregated basis 合计基准
7FqmT
aggregated net chargeable income 合计应课税入息实额
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