A:
',7Z1O A share A股;甲类股份
IjAity.Xrq abatement of tax 减税;减扣免税额
zNJyF;3 ABN AMRO Bank N.V. 荷兰银行
ulo7d1OVkJ above-the-line expenditure 线上项目支出;经常预算支出
=PM#eu above-the-line receipt 线上项目收入;经常预算收入
l%~zj,ew ABSA Asia Limited 南非联合亚洲有限公司
y'/9KrV
T absolute change 绝对数值变更
CoXL;\ absolute expenditure 实际开支
i>zyn-CuW absolute guideline figure 绝对准则数字
JjML!; absolute interest 绝对权益
A|Gqjy^;@ absolute order of discharge 绝对破产解除令
5D*V%v absolute profit margin 绝对利润幅度
EQO7:vb absolute value 实值;绝对值
*3($s_r> absolutely vested interest 绝对既得权益
1M+!cX absorbed cost 已吸收成本;已分摊成本
(1]@ fCd + absorption 吸收;分摊;合并
VSFl9/5? absorption rate 吸收率;摊配率;分摊率
{_}"USS ACB Finance Limited 亚洲商业财务有限公司
--)[>6)I acceptable form of reciprocity 合理的互惠条件
8}T3Fig,q acceptable rate 适当利率;适当汇率
+@7R,8 acceptance agreement 承兑协议
EA#!h'-s acceptance for honour 参加承兑
L-gF$it\*b acceptor 承兑人;接受人;受票人
(oEA)yc| acceptor for honour 参加承兑人
(9|K}IM: accident insurance 意外保险
boovCW Accident Insurance Association of Hong Kong 香港意外保险公会
S@($c' accident insurance scheme 意外保险计划
kO4~N-& accident year basis 意外年度基准
?=rh= # accommodation 通融;贷款
Ve)
:I accommodation bill 通融票据;空头票据
H`@7o8oj1 accommodation party 汇票代发人
i.4[]f[/h account balance 帐户余额;帐户结余
R~-q!nC account book 帐簿
=@l5He.]& account collected in advance 预收款项
J<@]7)|U account current book 往来帐簿
-;z\BW5y account of after-acquired property 事后取得的财产报告
dUSuhT account of defaulter 拖欠帐目
5L#M7E account payable 应付帐款
x#j_}L!V; account payee only [A/C payee only] 只可转帐;存入收款人帐户
O v6=|]cW account receivable 应收帐款
Big-)7?
account receivable report 应收帐款报表
J?$uNlI account statement 结单;帐单;会计财务报表
42LV>X#i account title 帐户名称;会计科目
6d8 accountant's report 会计师报告
,1L^#?Q~ Accountant's Report Rules 会计师报告规则
=&GV\ju accounting and auditing procedure 会计与审计程序;会计与核数程序
!/j|\_O Accounting Arrangements 《会计安排》
-E"o)1Pj6C accounting basis 会计基础
c[q3O** accounting by Official Receiver 破产管理署署长呈交的帐目
WLH2B1_): Accounting Circular 《会计通告》
R8*4E0\br accounting class 会计类别
XW:(FzF accounting date 记帐日期;会计结算日期
5w3'yA<vE accounting for money 款项核算
omP7| Accounting Officer 会计主任
8/v_ uEG accounting period 会计报告期;会计期
2Y{9Df accounting policy 会计政策;会计方针
!>j-j accounting practice 会计惯例
>=Veu; A accounting principle 会计准则
0IuU4h5Fr accounting record 会计记录
ly+7klQ;. accounting report 会计报告
B4=gMVp1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
enM 3 Accounting Society of China 中国会计学会
(@9}FHJzi accounting statement 会计报表
u}_q'=<\ accounting system 会计制度;会计系统
]dFWIvC accounting transaction 会计事项;帐务交易
4r$t}t
gX accounting treatment 会计处理
n2~rrQ
\/p accounting year 会计年度
E)bP}:4V accretion 增值;添加
#D8)rs.9 accrual 应计项目;应累算数目
u05O[>w accrual basis 应计制;权责发生制
z)Gr`SA< accrual basis accounting 应计制会计;权责发生制会计
><HXd+- sd accrue 应累算;应计
(ol 3vt accrued benefit 应累算利益
l|9`22G accrued charges 应计费用
H]\H'r" accrued cumulative preference share dividend 应累算的累积优先股股息
~Tolz H! accrued expenses 应累算费用
;$]R#1i44 accrued interest payable 应付利息;应计未付利息
lM]7@A accrued interest receivable 应收利息;应计未收利息
5Jp>2d accrued right 累算权益
M Cz3RZK accruing profit 应累算的利润
k9
E?5 accumulated fiscal reserve 累积财政储备
8~7EWl accumulated profit 累积利润;滚存溢利
'yqp accumulated reserve 累积储备
Lm/^ 8V+ accumulation of surplus income 累积收益盈余
h/ic-iH(> acquired assets 既得资产
ezeGw?/ acquisition 收购;购置;取得
1Cthi[B acquisition cost 购置成本
0vEa]ljS acquisition expenses 购置费用
;x"B ):?\ acquisition of 100% interest 收购全部股权
1Low[i acquisition of control 取得控制权
~QXNOtVsN acquisition of fixed assets 购置固定资产
l8Ox]%F acquisition of shell “买壳”
iC">F.9# acquisition price 收购价
6|9fcIh]B act of God 天灾
(RF6K6~ acting partner 执事合伙人
;(A'XA4
6N active market 买卖活跃的市场;交投畅旺的市场;旺市
qabM@+m[ active partner 积极参与的合伙人
eZHi6v)i active trading 交投活跃
<JlKtR&nSo actual circulation 实际流通
fO+;%B actual cost 实际成本
bbnAmZ actual expenditure 实际开支;实际支出
~2H)#`\ac8 actual income 实际入息;实际收入;实际收益
Cv3H%g+as actual market 现货市场
ZtiOf}@i\ actual price 现货价;实际价格
&E~7ty' actual profit 实际利润
&fWZ%C7|jC actual quotation 实盘;实际价位;实际报价
71eD~fNdx actual year basis 按实际年度计算
8G=4{,(A actuals 实货
`YJ`?p actuarial investigation 精算调查
);C !:? actuarial principle 精算原则
b^ZrevM actuarial report 精算师报告
:&]%E/ Actuarial Society of Hong Kong 香港精算学会
i^( 0,L
actuarial valuation 精算师估值
I]h+24_S actuary 精算师
4V=dD<3m ad referendum agreement 暂定协议;有待覆核的协定
h&XyMm9C ad valorem duty 从价税;按值征税
t}K?.To$ ad valorem duty system 从价税制
=+u$ZZ0+]o ad valorem fee 从价费
l#%w,gX ad valorem tariff 从价关税
na~ r}77o additional allowance 额外免税额
/lUb9&yV additional amount for unexpired risk 未过期风险的额外款额
,}[,]-nVx additional assessable profit 补加应评税利润
^I^k4iw4 additional assessment 补加评税
!#3R<bW`R8 additional commitment 额外承担
*+iWB_ additional commitment vote 额外承担拨款
[@(zGb8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V%+KJ}S!Z additional dependent parent allowance 供养父母额外免税额
FD8aO?wvg additional provision 额外拨款
b]Jh0B~Y additional stamp duty 附加印花税
YVzK$k'3U additional tax 补加税罚款;补加税款
f-#fi7 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
v{I:Wxe adjudged bankrupt 被裁定破产
TE/2}XG) adjudicated bankrupt 裁定破产人
[KJm&\evp adjudication fee 裁定费;评定印花税额手续费;评估契据费
OLv( adjudication of bankruptcy 裁定破产;宣告破产
/OZF3Pft adjudication of insolvency 裁定无力偿还债务
$0WAhq adjusted actual 经调整的实数;调整后的实数
s%Z3Zj(,8( adjusted current assets 经调整的流动资产;调整后的流动资产
_A(J^;? adjusted figure 经调整的数字;调整后的数额
,ihTEw,t( adjusted liabilities 经调整的负债;调整后的负债
a/_ `1 adjusted loss 经调整的亏损;调整后的亏损
btee;3` adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
.DT1Jvl adjusted profit 经调整的利润;调整后的利润
pB )nQ5l' adjusted surplus 经调整的盈余额;调整后的盈余额
|_-FQ~Hf F adjusted value 经调整的价值;调整后的价值
[scPs,5Y adjustment 调整;修订;理算〔保险〕
2o,%O91p adjustment centre 调剂中心
.NabK adjustment lag 调整过程的时间差距;调整时差
U7Ps2~x3 adjustment mechanism 调整机制
:Y"f.> adjustment of loss 亏损调整
4ed(
DSN adjustment process 调整过程;调整程序
&9'6hMu adjustment range 调整幅度
KzhldMJ^zq administered exchange rate 受管制汇率
@wB$qd;v Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O,7P6 administration expenses 行政费用
#<)u%)` administration fee 手续费;行政费
~;{)S}U@R administration in bankruptcy 破产管理
\wMr[_LW administration order 遗产管理令
H>VuUH| administrator 管理人;遗产管理人
gB?#T administrator of the estate 遗产管理人
.
a~J.0co admission of debt 债项承认书
sLCL\dWT admission of proof 接纳债权证明
" #JRw advance 放贷款项;垫付款项;预支款项;预付款项
#T+%$q [: advance account 暂支帐目;预付款帐户
DBOz<| advance compensation 预付补偿金
.@R{T3=Q advance from shareholder 股东垫款
$g*|h G/{ advance pending reimbursement 预支以待日后付还
2;A].5>l advanced economy 先进经济体系
,]>Eg6B,u advancement 预付;预付财产
]NN9FM.2b/ advances warrant 垫款令
gXG1w> advancing 贷出
C8i}~x< adverse balance 逆差
s`&8tP adverse exchange 逆汇
FFPO?y$ advertisement addressed to shareholders 在报章刊登的致股东通告
T*z >A advice for collection 托收通知书
O||M
| advice of drawing 提款通知书;汇票通知书
a(bgPkPP advice of payment 付款通知
"= HCP, Advisory Committee [Securities and Futures Commission]
bA1uh]oB 谘询委员会〔证券及期货事务监察委员会〕
XjWoUnz Advisory Committee on Diversification 经济多元化谘询委员会
WPLAh_fe affidavit 誓章;遗产申报誓章
`_<K#AG Ai affidavit of no receipt 述明无收款的誓章
V\Rbnvq affiliate 联号;联营公司;附属公司
>0{{loqq affiliated company 附属公司;联号;联营公司
"GgK,d}% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$/6.4"j affordability 负担能力
n
pBpYtG African Development Bank [AfDB] 非洲开发银行
\6*3&p after-acquired property 事后取得的财产
nx=Zl:Q} after-hours dealing 市后交易
u=A&n6Q[Vo after-tax profit 税后盈利;税后利润;税后溢利
MAhcwmZNy agency agreement 代理协议
\DpXs[1 agency expenses 代理机构的开支
8hGp?Ihu agency fee 代理费
<kt,aMw[* Agency Law 《代理法》
(eSa{C\ agent 代理人;承销人
m>~%.
(/x agent of company 公司代理人
cs,%Zk.xjw agent's fee 代理人费;经纪费
F+|zCEc aggregate 总计;总数;总体数字
]7Tjt A.\q aggregate amount 总款额;总额
Wn<