A:
L~;(M6Jp A share A股;甲类股份
eCsk\f` abatement of tax 减税;减扣免税额
U+>M@!= ABN AMRO Bank N.V. 荷兰银行
_4)z:?G5 above-the-line expenditure 线上项目支出;经常预算支出
&wY$G! P above-the-line receipt 线上项目收入;经常预算收入
z7AWWr=H ABSA Asia Limited 南非联合亚洲有限公司
flC%<V%'- absolute change 绝对数值变更
=&pLlG absolute expenditure 实际开支
6hd<ys? absolute guideline figure 绝对准则数字
3+uL@LXd absolute interest 绝对权益
GrJLQO0$N absolute order of discharge 绝对破产解除令
&V~l(1 absolute profit margin 绝对利润幅度
=$)M-;6 absolute value 实值;绝对值
,e9M%VIu6[ absolutely vested interest 绝对既得权益
IaSpF<&Y; absorbed cost 已吸收成本;已分摊成本
<>{m+=gA absorption 吸收;分摊;合并
MYjc6@=cR absorption rate 吸收率;摊配率;分摊率
ojlyW})$% ACB Finance Limited 亚洲商业财务有限公司
*-5N0K<kQ acceptable form of reciprocity 合理的互惠条件
Q0K$ZWM`7 acceptable rate 适当利率;适当汇率
KgkRs?'z acceptance agreement 承兑协议
N2'aC}
I acceptance for honour 参加承兑
%>=6v}f,+ acceptor 承兑人;接受人;受票人
YK6'/2! acceptor for honour 参加承兑人
$qYP|W accident insurance 意外保险
m#8[")a$" Accident Insurance Association of Hong Kong 香港意外保险公会
jy2gR1~ accident insurance scheme 意外保险计划
pk.\IKlG] accident year basis 意外年度基准
/; Bmh= accommodation 通融;贷款
UsFn! !+ accommodation bill 通融票据;空头票据
.S-) accommodation party 汇票代发人
m Rw0R{ account balance 帐户余额;帐户结余
~I+MuI[ account book 帐簿
(oX!D(OI account collected in advance 预收款项
=(7nl#o account current book 往来帐簿
njX$?V
account of after-acquired property 事后取得的财产报告
!*"fWahv account of defaulter 拖欠帐目
aif;h!
?y account payable 应付帐款
/A-WI x account payee only [A/C payee only] 只可转帐;存入收款人帐户
a=j'G]= account receivable 应收帐款
u)<s*jk account receivable report 应收帐款报表
37jxl+ account statement 结单;帐单;会计财务报表
:p: C account title 帐户名称;会计科目
{LF4_9 = accountant's report 会计师报告
`wt so Accountant's Report Rules 会计师报告规则
77)WNL/
x accounting and auditing procedure 会计与审计程序;会计与核数程序
RM `qC Accounting Arrangements 《会计安排》
yTd8)zWq accounting basis 会计基础
Qw'905;( accounting by Official Receiver 破产管理署署长呈交的帐目
~o%igJ
}.C Accounting Circular 《会计通告》
xH*X5? accounting class 会计类别
HVHv,:bPo accounting date 记帐日期;会计结算日期
|0=UZK7%O accounting for money 款项核算
+K'Hr:( Accounting Officer 会计主任
sNo8o1Hby accounting period 会计报告期;会计期
i}DS+~8v accounting policy 会计政策;会计方针
[A,^F0:h accounting practice 会计惯例
@pYEzizP7 accounting principle 会计准则
h5@GeYda accounting record 会计记录
gd*Gn" accounting report 会计报告
w(6n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/v+)#[]> Accounting Society of China 中国会计学会
PY^#hC5: accounting statement 会计报表
^HJ?k:u accounting system 会计制度;会计系统
PT6]qS'1 accounting transaction 会计事项;帐务交易
{k)gDJU accounting treatment 会计处理
|sReHt2)d accounting year 会计年度
;cI*"-I:F accretion 增值;添加
\4>,L_O accrual 应计项目;应累算数目
DHWz, M accrual basis 应计制;权责发生制
/!?LBtqy accrual basis accounting 应计制会计;权责发生制会计
ZKrLp8l\ accrue 应累算;应计
[^5;XD:%&l accrued benefit 应累算利益
@9B*V~ < accrued charges 应计费用
\CMZ_%~wU accrued cumulative preference share dividend 应累算的累积优先股股息
%A$&9c% accrued expenses 应累算费用
O9sEaVX accrued interest payable 应付利息;应计未付利息
\uJRjw+ accrued interest receivable 应收利息;应计未收利息
ccHf+= accrued right 累算权益
zOs}v{8" accruing profit 应累算的利润
m|aK_ accumulated fiscal reserve 累积财政储备
1[SG. accumulated profit 累积利润;滚存溢利
r\;fyeH
accumulated reserve 累积储备
:D) (3U5 accumulation of surplus income 累积收益盈余
gQ>kDl^$Ls acquired assets 既得资产
HYfGu1j?X acquisition 收购;购置;取得
cg MF?;V acquisition cost 购置成本
sF{aG6u acquisition expenses 购置费用
m$W>~ acquisition of 100% interest 收购全部股权
E&P2E3P acquisition of control 取得控制权
4a-JC" acquisition of fixed assets 购置固定资产
=n5'~1?X? acquisition of shell “买壳”
4KM-$h,4O acquisition price 收购价
#0P_\X`E act of God 天灾
H;1@]|sH# acting partner 执事合伙人
P0n1I7| active market 买卖活跃的市场;交投畅旺的市场;旺市
"0An'7'm active partner 积极参与的合伙人
VLez<Id9( active trading 交投活跃
!#c'|
*k actual circulation 实际流通
X/,)KTo7 actual cost 实际成本
}4A] x`3 actual expenditure 实际开支;实际支出
i41~-?Bc actual income 实际入息;实际收入;实际收益
nF,F#V8l actual market 现货市场
>qmCjY1 actual price 现货价;实际价格
_p-e)J$7 actual profit 实际利润
l_^SU8i57 actual quotation 实盘;实际价位;实际报价
&
o5x actual year basis 按实际年度计算
M^o_='\bE actuals 实货
8=`L#FkRp actuarial investigation 精算调查
-]Z7^ actuarial principle 精算原则
^+_rv actuarial report 精算师报告
s@F&N9oh Actuarial Society of Hong Kong 香港精算学会
$Nu{c;7" actuarial valuation 精算师估值
yQK{ +w actuary 精算师
V?uT5.B2 ad referendum agreement 暂定协议;有待覆核的协定
vI{aF-
# ad valorem duty 从价税;按值征税
?QOU9"@+B ad valorem duty system 从价税制
H7zN|NdNw ad valorem fee 从价费
K^u,B3 ad valorem tariff 从价关税
Bf utmI additional allowance 额外免税额
$DY#04Je\= additional amount for unexpired risk 未过期风险的额外款额
,;$OaJFT additional assessable profit 补加应评税利润
t'n@yX_ additional assessment 补加评税
V}jGxt0 additional commitment 额外承担
o(*\MTt? additional commitment vote 额外承担拨款
M/N8bIC! Q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}[AaI # additional dependent parent allowance 供养父母额外免税额
1Bj.MQ^ additional provision 额外拨款
0#*6:{/^ additional stamp duty 附加印花税
gHg=G+Q@ additional tax 补加税罚款;补加税款
Bs "D<r&ro Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
m2PUU/8B/ adjudged bankrupt 被裁定破产
uo#1^`P adjudicated bankrupt 裁定破产人
J(7#yg%5 adjudication fee 裁定费;评定印花税额手续费;评估契据费
aAg Qv* adjudication of bankruptcy 裁定破产;宣告破产
m'rDoly"62 adjudication of insolvency 裁定无力偿还债务
p='j/= adjusted actual 经调整的实数;调整后的实数
lvW
T adjusted current assets 经调整的流动资产;调整后的流动资产
?doI6N0T adjusted figure 经调整的数字;调整后的数额
#T=iS(i adjusted liabilities 经调整的负债;调整后的负债
J p'^! adjusted loss 经调整的亏损;调整后的亏损
{L-^J`> G 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
EXDDUqZ5\ adjusted profit 经调整的利润;调整后的利润
L&p R# adjusted surplus 经调整的盈余额;调整后的盈余额
CX|W$b)% adjusted value 经调整的价值;调整后的价值
1d5%(:@ adjustment 调整;修订;理算〔保险〕
/2tA
n adjustment centre 调剂中心
%*R, ceuI adjustment lag 调整过程的时间差距;调整时差
19E(Hsz adjustment mechanism 调整机制
^O07GYF adjustment of loss 亏损调整
r,6~%T0 adjustment process 调整过程;调整程序
> mb}~wx` adjustment range 调整幅度
j4~(6Imm administered exchange rate 受管制汇率
@8L5UT Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RkYdK$|K administration expenses 行政费用
Y%KowgP\ administration fee 手续费;行政费
`"5Ub,~ administration in bankruptcy 破产管理
;UQGi}?CD administration order 遗产管理令
^^a6 (b administrator 管理人;遗产管理人
A@A8xn% administrator of the estate 遗产管理人
;uBGB
h< admission of debt 债项承认书
;ku>_sG- admission of proof 接纳债权证明
\+
se%O advance 放贷款项;垫付款项;预支款项;预付款项
Z&
_kq| advance account 暂支帐目;预付款帐户
'RjEdLrI advance compensation 预付补偿金
Lq(=0U\"P advance from shareholder 股东垫款
_.5{vGyxr advance pending reimbursement 预支以待日后付还
'OY4Q'Z advanced economy 先进经济体系
&Hoc`u advancement 预付;预付财产
)U&9d advances warrant 垫款令
67j kU! advancing 贷出
^ja]e%w# adverse balance 逆差
yXNr[7 adverse exchange 逆汇
Q]WBH_j advertisement addressed to shareholders 在报章刊登的致股东通告
JRl=j2z advice for collection 托收通知书
H$`U]
=s| advice of drawing 提款通知书;汇票通知书
wWl?c advice of payment 付款通知
;s+/'(* Advisory Committee [Securities and Futures Commission]
iLy^U*yK 谘询委员会〔证券及期货事务监察委员会〕
s= Fp[>qA Advisory Committee on Diversification 经济多元化谘询委员会
F9%_@n affidavit 誓章;遗产申报誓章
R{g=
N%O affidavit of no receipt 述明无收款的誓章
;K<VT\ affiliate 联号;联营公司;附属公司
wm5&5F4: affiliated company 附属公司;联号;联营公司
4Mt3<W5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
R@c] )\^] affordability 负担能力
)OI}IWDl African Development Bank [AfDB] 非洲开发银行
C[7!pd after-acquired property 事后取得的财产
JwG(WLb: after-hours dealing 市后交易
0D5Z#iW>1 after-tax profit 税后盈利;税后利润;税后溢利
q5f QTV agency agreement 代理协议
%' DOFiU agency expenses 代理机构的开支
R"cQyG4 agency fee 代理费
iOiFkka Agency Law 《代理法》
*AH`ob} agent 代理人;承销人
4|x_C-@ agent of company 公司代理人
t&?jJ7 (&8 agent's fee 代理人费;经纪费
|`T7}U aggregate 总计;总数;总体数字
-.D?Z8e aggregate amount 总款额;总额
v=k+MvX aggregate assets and liabilities 总体资产与负债
FLmD?nw aggregate at constant price 按固定价格计算的总体数字
" MnWd BS aggregate demand 总需求
Vn#}f=u\ aggregate gross position 总持仓量
Ed=/w6< aggregate limit 总限额
+hRy{Ps/ aggregate of salaries tax 合计薪俸税
;\pr05 aggregate performance 总体表现;总体业绩
8m+~HSIR aggregate supply 总体供应
gj^)T_E_ aggregate surplus 总盈余
F_@B ` , aggregate total 整体总额
EQyX! aggregate value 总值;合计价值
nCYz];". aggregated basis 合计基准
=xk>yw!O) aggregated net chargeable income 合计应课税入息实额
U$y9f aggregation 合并计算;合计;总和
G&oD;NY@/ aggregation of incomes of husband and wife 夫妇入息合并计算
Oo|JIr7i aggregation of property 财产的总和
b7.7@Ly
y agio 差价;贴水
o/-RGLzAo 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》
8m0*89HEu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5{=+S] 《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》
/\1'.GR Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[n"eD4 )K| 《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》
Xt$qjtVM Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
6wp1jN 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}3lG'Y#Kpy agreement for a settlement 授产协议
Uh/=HNR agreement for assignment 转让协议
1>*oN agreement for sale 售卖协议;买卖协议
J!Z6$VERy agreement for sale and purchase 买卖协议
]xRR/S4 agreement for the payment of interest 支付利息协议
?`+VWa[,e agreement for the repayment of money 还款协议
.@{v{ agreement of reinsurance 再保险协议
{V7mpVTX. Agricultural Bank of China 中国农业银行
(wu'FFJp# air passenger departure tax 飞机乘客离境税
Kw-<