A:
G[KjK$.Ts? A share A股;甲类股份
M">v4f&K1! abatement of tax 减税;减扣免税额
&D3]O9a0; ABN AMRO Bank N.V. 荷兰银行
&3SS.&g4W above-the-line expenditure 线上项目支出;经常预算支出
IHTimT? above-the-line receipt 线上项目收入;经常预算收入
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BM|luYL ABSA Asia Limited 南非联合亚洲有限公司
vX:}tir[ absolute change 绝对数值变更
9[qOfIny absolute expenditure 实际开支
LSta]81B4L absolute guideline figure 绝对准则数字
$!O@Z8B absolute interest 绝对权益
?I?G+(bq absolute order of discharge 绝对破产解除令
|2do8z absolute profit margin 绝对利润幅度
tz):$1X_ absolute value 实值;绝对值
$0[T<]{/? absolutely vested interest 绝对既得权益
7i($/mNl absorbed cost 已吸收成本;已分摊成本
ZN8j})lE absorption 吸收;分摊;合并
# `=Zc7gf absorption rate 吸收率;摊配率;分摊率
`4*I1WZW ACB Finance Limited 亚洲商业财务有限公司
b~zSsws. acceptable form of reciprocity 合理的互惠条件
'OnfU{Ai acceptable rate 适当利率;适当汇率
S#]]h/ acceptance agreement 承兑协议
]q"&V\b acceptance for honour 参加承兑
hF$`=hE,F~ acceptor 承兑人;接受人;受票人
.{ v$;g acceptor for honour 参加承兑人
@JGmOwZ accident insurance 意外保险
+JErc)% Accident Insurance Association of Hong Kong 香港意外保险公会
=7V4{|ESfy accident insurance scheme 意外保险计划
SrKitSG accident year basis 意外年度基准
qcs)
p accommodation 通融;贷款
_UVpQ5pN accommodation bill 通融票据;空头票据
ob>)F^.iS accommodation party 汇票代发人
UPH#~D! account balance 帐户余额;帐户结余
.,u>WIUxj account book 帐簿
_%Z.Re account collected in advance 预收款项
5az%yS account current book 往来帐簿
KSs1EmB account of after-acquired property 事后取得的财产报告
)|*Qs${tF account of defaulter 拖欠帐目
d7^
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Nk9=A4=| account payee only [A/C payee only] 只可转帐;存入收款人帐户
*5Zow 3 account receivable 应收帐款
hwGK),?"+ account receivable report 应收帐款报表
n~629 & account statement 结单;帐单;会计财务报表
d.+*o account title 帐户名称;会计科目
PtkMzhX accountant's report 会计师报告
:-{"9cgFR Accountant's Report Rules 会计师报告规则
CmB_g?K accounting and auditing procedure 会计与审计程序;会计与核数程序
O_;BZzT Accounting Arrangements 《会计安排》
Bj7*2} accounting basis 会计基础
XH%pV accounting by Official Receiver 破产管理署署长呈交的帐目
/[TOy2/;%b Accounting Circular 《会计通告》
o(ow{S@=4 accounting class 会计类别
s*GZOz accounting date 记帐日期;会计结算日期
i~Tt\UA> accounting for money 款项核算
xCZ_x$bk Accounting Officer 会计主任
P|Aac,nE+^ accounting period 会计报告期;会计期
[#GBn0BG) accounting policy 会计政策;会计方针
3uYLA4[-B accounting practice 会计惯例
W5u5!L/ accounting principle 会计准则
nWsRauY accounting record 会计记录
jgE{JK\n4 accounting report 会计报告
yu6~:$%H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9(]_so24, Accounting Society of China 中国会计学会
THwM',6 accounting statement 会计报表
CzV;{[?~; accounting system 会计制度;会计系统
z#+WK|a accounting transaction 会计事项;帐务交易
[h-6;.e accounting treatment 会计处理
XKGiw 2
C accounting year 会计年度
i6paNHi* accretion 增值;添加
[<=RsD_q~ accrual 应计项目;应累算数目
:=Zd)i)3 accrual basis 应计制;权责发生制
.
Z&5TK4I accrual basis accounting 应计制会计;权责发生制会计
r $S9/ accrue 应累算;应计
2xN7lfu1RB accrued benefit 应累算利益
"[ LUv5 accrued charges 应计费用
3X(^`lAf) accrued cumulative preference share dividend 应累算的累积优先股股息
eP~3m accrued expenses 应累算费用
IX+Jf? &^ accrued interest payable 应付利息;应计未付利息
nC3+Zka accrued interest receivable 应收利息;应计未收利息
wwl,F=| Y accrued right 累算权益
u[qy1M0 accruing profit 应累算的利润
U,2OofLM accumulated fiscal reserve 累积财政储备
St?mq* , accumulated profit 累积利润;滚存溢利
D:9^^uVp accumulated reserve 累积储备
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=K (}eR accumulation of surplus income 累积收益盈余
'5aA+XP| acquired assets 既得资产
aX.BaK6I acquisition 收购;购置;取得
KJFQ)#SW! acquisition cost 购置成本
p>)1Z<D"a acquisition expenses 购置费用
=+X*$'<J acquisition of 100% interest 收购全部股权
;,-)Z|W acquisition of control 取得控制权
|Kd6.Mx acquisition of fixed assets 购置固定资产
@ fMlbJq acquisition of shell “买壳”
d*+}_EV)Y3 acquisition price 收购价
"dCIg{j act of God 天灾
%# uw8V acting partner 执事合伙人
Wqv7 active market 买卖活跃的市场;交投畅旺的市场;旺市
N,w6 active partner 积极参与的合伙人
q<\r}1Dm active trading 交投活跃
9]3l' actual circulation 实际流通
r5&c!b \ actual cost 实际成本
ScJ:F-@> actual expenditure 实际开支;实际支出
-v9 (43 actual income 实际入息;实际收入;实际收益
IG0_ actual market 现货市场
Y#lAG@$ actual price 现货价;实际价格
X)SUFhP\ actual profit 实际利润
eQQVfEvS actual quotation 实盘;实际价位;实际报价
8GxT! actual year basis 按实际年度计算
0iSNom}m actuals 实货
ub 2'|CYw actuarial investigation 精算调查
;7Qe m& actuarial principle 精算原则
q"Bd-?9 actuarial report 精算师报告
@dQr^'h Actuarial Society of Hong Kong 香港精算学会
3wN4kltt actuarial valuation 精算师估值
CH+%q+I actuary 精算师
TJP;!uX ad referendum agreement 暂定协议;有待覆核的协定
7h9oY<W ad valorem duty 从价税;按值征税
T2-x 1Sw_ ad valorem duty system 从价税制
?Ho$fGz ad valorem fee 从价费
fXevr ` ad valorem tariff 从价关税
>]}VD "\ additional allowance 额外免税额
RCqL~7C+ k additional amount for unexpired risk 未过期风险的额外款额
TPb&";4ROf additional assessable profit 补加应评税利润
a?Om;-i2`S additional assessment 补加评税
JK)|a@BtOT additional commitment 额外承担
W{IP}mM additional commitment vote 额外承担拨款
NHZMH!=4:n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
crd|r." additional dependent parent allowance 供养父母额外免税额
yYOV:3!" additional provision 额外拨款
rREev additional stamp duty 附加印花税
~(m6dPm$}m additional tax 补加税罚款;补加税款
3>(~5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
sUF5Yq:9 adjudged bankrupt 被裁定破产
VII`qbxT adjudicated bankrupt 裁定破产人
y%--/; adjudication fee 裁定费;评定印花税额手续费;评估契据费
@lB1t=
D adjudication of bankruptcy 裁定破产;宣告破产
dY?l
oFz adjudication of insolvency 裁定无力偿还债务
A f?&VD4K adjusted actual 经调整的实数;调整后的实数
XF{2'x_R adjusted current assets 经调整的流动资产;调整后的流动资产
:%Z)u:~': adjusted figure 经调整的数字;调整后的数额
9F,XjPK= adjusted liabilities 经调整的负债;调整后的负债
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adjusted loss 经调整的亏损;调整后的亏损
FIn)O-< 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
$.DD^ "9 adjusted profit 经调整的利润;调整后的利润
RW>F %P adjusted surplus 经调整的盈余额;调整后的盈余额
3!;o\bgK adjusted value 经调整的价值;调整后的价值
)P1NX"A adjustment 调整;修订;理算〔保险〕
BvlY\^ adjustment centre 调剂中心
6:r1^q6A9L adjustment lag 调整过程的时间差距;调整时差
/x-tl)(s= adjustment mechanism 调整机制
p38s&\-kEN adjustment of loss 亏损调整
L%9yFg%u adjustment process 调整过程;调整程序
IKp(KlA adjustment range 调整幅度
6w<p1qhW administered exchange rate 受管制汇率
hQSJt[8My Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5}NO~Xd< administration expenses 行政费用
Cyv_(Oh?dv administration fee 手续费;行政费
p*P0<01Z administration in bankruptcy 破产管理
7;}TNK\+v administration order 遗产管理令
ku^2K administrator 管理人;遗产管理人
*|+ ~V/# administrator of the estate 遗产管理人
kGq<Zmy| admission of debt 债项承认书
}xrrHp admission of proof 接纳债权证明
k!@/|]3z advance 放贷款项;垫付款项;预支款项;预付款项
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V $ advance account 暂支帐目;预付款帐户
4z|Yfvq advance compensation 预付补偿金
HV3wU EI3 advance from shareholder 股东垫款
0@f7`D advance pending reimbursement 预支以待日后付还
,Ur~DXY advanced economy 先进经济体系
{iq{<;)U?U advancement 预付;预付财产
HSl$ U0 advances warrant 垫款令
]*S_fme advancing 贷出
,/L_9wV-\ adverse balance 逆差
1 _W5@) adverse exchange 逆汇
Qe/=(P< advertisement addressed to shareholders 在报章刊登的致股东通告
K3UG6S\B advice for collection 托收通知书
Q!%CU8!`& advice of drawing 提款通知书;汇票通知书
I(WND/& advice of payment 付款通知
$PbN=@ Advisory Committee [Securities and Futures Commission]
Y@'1}=`J 谘询委员会〔证券及期货事务监察委员会〕
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Advisory Committee on Diversification 经济多元化谘询委员会
8<^6<c affidavit 誓章;遗产申报誓章
^_Z Qf affidavit of no receipt 述明无收款的誓章
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x?cc affiliate 联号;联营公司;附属公司
.uagD[${ affiliated company 附属公司;联号;联营公司
d>4e9M" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
48%a${Nvvj affordability 负担能力
Ah2XwFg? African Development Bank [AfDB] 非洲开发银行
@p2dXJeR< after-acquired property 事后取得的财产
aEZn6k1 after-hours dealing 市后交易
p|%Y\! after-tax profit 税后盈利;税后利润;税后溢利
l:+pO{7L agency agreement 代理协议
H"?-&>V- agency expenses 代理机构的开支
zT+yZA.L agency fee 代理费
:S7yM8b` Agency Law 《代理法》
skP_us~ agent 代理人;承销人
1J*wW# e agent of company 公司代理人
W%Zyt:H` agent's fee 代理人费;经纪费
Zk;;~ESOU aggregate 总计;总数;总体数字
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