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rQ`\JE&` A share A股;甲类股份
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iBl#J Q abatement of tax 减税;减扣免税额
4t&gW ABN AMRO Bank N.V. 荷兰银行
5~@?>)TBv above-the-line expenditure 线上项目支出;经常预算支出
;\<""Yj@l above-the-line receipt 线上项目收入;经常预算收入
|RR"'o_E ABSA Asia Limited 南非联合亚洲有限公司
J"%8:pL absolute change 绝对数值变更
Ho|o,XvLv absolute expenditure 实际开支
%*$5!; absolute guideline figure 绝对准则数字
bH'S.RWp= absolute interest 绝对权益
If~95fy~c absolute order of discharge 绝对破产解除令
J+{Ou rWt absolute profit margin 绝对利润幅度
J?._/RL8- absolute value 实值;绝对值
TRF]i/Bs absolutely vested interest 绝对既得权益
ooTc/QEYi absorbed cost 已吸收成本;已分摊成本
7n\ ThfH{ absorption 吸收;分摊;合并
Z7JKaP9{: absorption rate 吸收率;摊配率;分摊率
y\^@p=e ACB Finance Limited 亚洲商业财务有限公司
%9t{Z1$ acceptable form of reciprocity 合理的互惠条件
x1t{SQ-C acceptable rate 适当利率;适当汇率
_,DO~L acceptance agreement 承兑协议
9.xvV|Sp acceptance for honour 参加承兑
)HEfU31IC acceptor 承兑人;接受人;受票人
n4^~gT%b5] acceptor for honour 参加承兑人
Wt>J` accident insurance 意外保险
PXV)NC Accident Insurance Association of Hong Kong 香港意外保险公会
}P#Vsqe V accident insurance scheme 意外保险计划
6XdWm accident year basis 意外年度基准
SXQ@;=]xV accommodation 通融;贷款
3Bejp+xX accommodation bill 通融票据;空头票据
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6,w[Y: accommodation party 汇票代发人
9z #P account balance 帐户余额;帐户结余
uCw>}3 account book 帐簿
p= {Jf}v account collected in advance 预收款项
'z)hG#{I account current book 往来帐簿
T36x=LX account of after-acquired property 事后取得的财产报告
-M6L.gi)oJ account of defaulter 拖欠帐目
F7\BF account payable 应付帐款
Iha[Gu account payee only [A/C payee only] 只可转帐;存入收款人帐户
},rav] account receivable 应收帐款
v9u<F6 account receivable report 应收帐款报表
{1jpLdCbV^ account statement 结单;帐单;会计财务报表
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account title 帐户名称;会计科目
0Y7$d` accountant's report 会计师报告
XcOA)'Py Accountant's Report Rules 会计师报告规则
N*Yy&[ accounting and auditing procedure 会计与审计程序;会计与核数程序
O]t\B*%} Accounting Arrangements 《会计安排》
uM<|@`&b accounting basis 会计基础
4:D:| r accounting by Official Receiver 破产管理署署长呈交的帐目
a.?v*U@z@# Accounting Circular 《会计通告》
y=w`w>% accounting class 会计类别
cQX:%Ix= accounting date 记帐日期;会计结算日期
|8bE9qt.P accounting for money 款项核算
W@^J6sH Accounting Officer 会计主任
kQLT$8io accounting period 会计报告期;会计期
6JSY56v accounting policy 会计政策;会计方针
dXl]Pe|v accounting practice 会计惯例
w#&z]O9r accounting principle 会计准则
_5b0wdB accounting record 会计记录
r@k"4ce- accounting report 会计报告
'99@=3AB:` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
lkb2?2\+ Accounting Society of China 中国会计学会
f3G1r5x accounting statement 会计报表
r?pZ72q accounting system 会计制度;会计系统
,HZYG4, accounting transaction 会计事项;帐务交易
c_#*mA"+ accounting treatment 会计处理
#F!Kxks accounting year 会计年度
gXt O*Rfqk accretion 增值;添加
/Pk:4, accrual 应计项目;应累算数目
C`NmZwL accrual basis 应计制;权责发生制
it)ZP H accrual basis accounting 应计制会计;权责发生制会计
b,Ke>.m accrue 应累算;应计
:=9< accrued benefit 应累算利益
9*\g`fWc}{ accrued charges 应计费用
3V}(fnv accrued cumulative preference share dividend 应累算的累积优先股股息
$eBQH accrued expenses 应累算费用
D,Lp|V accrued interest payable 应付利息;应计未付利息
d`Oe_< accrued interest receivable 应收利息;应计未收利息
[/cIUQ accrued right 累算权益
XFQNr` accruing profit 应累算的利润
"]#'QuR accumulated fiscal reserve 累积财政储备
M\9F:.t= accumulated profit 累积利润;滚存溢利
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!5-. accumulated reserve 累积储备
O#EqG.L5 accumulation of surplus income 累积收益盈余
Ns<?b;aK acquired assets 既得资产
'w.}2( acquisition 收购;购置;取得
q>-R3HB acquisition cost 购置成本
Efx=T$%^& acquisition expenses 购置费用
@}DFp`~5| acquisition of 100% interest 收购全部股权
+AoP{x$Ia acquisition of control 取得控制权
2JZdw acquisition of fixed assets 购置固定资产
E]1##6Ae acquisition of shell “买壳”
99u/fk L acquisition price 收购价
BSgTde|3y act of God 天灾
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acting partner 执事合伙人
[jrqzB active market 买卖活跃的市场;交投畅旺的市场;旺市
^ H3m\!h active partner 积极参与的合伙人
*~2cG;B"e active trading 交投活跃
Xwq]f:@V actual circulation 实际流通
<bUXC@3W actual cost 实际成本
?Vc0) actual expenditure 实际开支;实际支出
Uw)=WImz[ actual income 实际入息;实际收入;实际收益
<6jFKA< actual market 现货市场
(.?ZKL actual price 现货价;实际价格
` 1+%}}!$u actual profit 实际利润
:Fe_,[FR actual quotation 实盘;实际价位;实际报价
BvK QlT actual year basis 按实际年度计算
*5D3vB*S actuals 实货
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w>wW- actuarial investigation 精算调查
E'EcP4eL actuarial principle 精算原则
oa`#RC8N actuarial report 精算师报告
pOA!#Aj) Actuarial Society of Hong Kong 香港精算学会
RlRs}yF actuarial valuation 精算师估值
g
jxS actuary 精算师
rF] +,4 ad referendum agreement 暂定协议;有待覆核的协定
TH4\HY9qa? ad valorem duty 从价税;按值征税
$UvPo0{ ad valorem duty system 从价税制
.z-UOyer ad valorem fee 从价费
h5GU9M ad valorem tariff 从价关税
:( ,mL2[ additional allowance 额外免税额
hw=GR_, additional amount for unexpired risk 未过期风险的额外款额
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R1E];4 additional assessable profit 补加应评税利润
3^wC<ZXcD additional assessment 补加评税
~3CVxbB^< additional commitment 额外承担
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additional commitment vote 额外承担拨款
+,5-qm)Gh> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K_ke2{4Jm additional dependent parent allowance 供养父母额外免税额
Ew$I\j* additional provision 额外拨款
-RMi8{ additional stamp duty 附加印花税
gU;&$ additional tax 补加税罚款;补加税款
5 1dSFr<# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
(D7$$!} adjudged bankrupt 被裁定破产
I ~$1Lu`~ adjudicated bankrupt 裁定破产人
P@0Y./Ds adjudication fee 裁定费;评定印花税额手续费;评估契据费
jfp z`zE adjudication of bankruptcy 裁定破产;宣告破产
>jTp6tu, adjudication of insolvency 裁定无力偿还债务
;Vu5p#,O<M adjusted actual 经调整的实数;调整后的实数
L/Vx~r`P adjusted current assets 经调整的流动资产;调整后的流动资产
38IMxd9v adjusted figure 经调整的数字;调整后的数额
mLyBm adjusted liabilities 经调整的负债;调整后的负债
X`JVR"=4 adjusted loss 经调整的亏损;调整后的亏损
|+}G|hx@9 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
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!@M adjusted profit 经调整的利润;调整后的利润
ub K7B |p adjusted surplus 经调整的盈余额;调整后的盈余额
f p[,C1U adjusted value 经调整的价值;调整后的价值
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:J adjustment 调整;修订;理算〔保险〕
WZn.; adjustment centre 调剂中心
-VT+O+9_A adjustment lag 调整过程的时间差距;调整时差
)uheV,ZnY adjustment mechanism 调整机制
L{&U V0q! adjustment of loss 亏损调整
A''pS adjustment process 调整过程;调整程序
ynwG\V adjustment range 调整幅度
DjLL|jF administered exchange rate 受管制汇率
k'3Wt*i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6b=q-0yj administration expenses 行政费用
V diJ>d[ administration fee 手续费;行政费
_ZY\,_ administration in bankruptcy 破产管理
!{%&=tIZ administration order 遗产管理令
ae+*=, administrator 管理人;遗产管理人
Log|%P\ administrator of the estate 遗产管理人
sa&) #Z: admission of debt 债项承认书
'LS z f/w admission of proof 接纳债权证明
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,hr8 advance 放贷款项;垫付款项;预支款项;预付款项
r ?m6$ advance account 暂支帐目;预付款帐户
D Ml?o:l advance compensation 预付补偿金
?cy4&]s advance from shareholder 股东垫款
*rh,"Zo advance pending reimbursement 预支以待日后付还
oBQm05x" advanced economy 先进经济体系
bPbb\|u0d advancement 预付;预付财产
e' 9r"<>i advances warrant 垫款令
jZ*WN|FK? advancing 贷出
19UN*g3( adverse balance 逆差
B.dT)@Lx0 adverse exchange 逆汇
p&b5% 4P advertisement addressed to shareholders 在报章刊登的致股东通告
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GNbBC advice for collection 托收通知书
G}nO@ advice of drawing 提款通知书;汇票通知书
* ?Jz2[B advice of payment 付款通知
,5Vt]#F5@ Advisory Committee [Securities and Futures Commission]
b #fTAC;< 谘询委员会〔证券及期货事务监察委员会〕
%;"@Ah Advisory Committee on Diversification 经济多元化谘询委员会
c1XX~8 affidavit 誓章;遗产申报誓章
$ &UZy|9 affidavit of no receipt 述明无收款的誓章
>QkP7Kb affiliate 联号;联营公司;附属公司
EHf\L affiliated company 附属公司;联号;联营公司
>SbK.Q@ei affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EcL-V>U#M affordability 负担能力
s>n(`?@L African Development Bank [AfDB] 非洲开发银行
~NcQ1. after-acquired property 事后取得的财产
#]Y>KX2HG after-hours dealing 市后交易
p9eRZVy/ after-tax profit 税后盈利;税后利润;税后溢利
+-?/e-z") agency agreement 代理协议
!ZXUPH agency expenses 代理机构的开支
OQ&'Dti agency fee 代理费
p
*w$:L Agency Law 《代理法》
d^E [|w; agent 代理人;承销人
2{|$T2?e agent of company 公司代理人
IH*s8tPc agent's fee 代理人费;经纪费
K4ZolWbU aggregate 总计;总数;总体数字
&HZmQ>!R D aggregate amount 总款额;总额
V@-)\RZm aggregate assets and liabilities 总体资产与负债
"Zv~QwC aggregate at constant price 按固定价格计算的总体数字
WYcA8X/ aggregate demand 总需求
~a9W3b4j aggregate gross position 总持仓量
#'baPqdO aggregate limit 总限额
[^YA=Khu aggregate of salaries tax 合计薪俸税
_QOZsEe aggregate performance 总体表现;总体业绩
,F6=b/eZ aggregate supply 总体供应
pc]J[ S?P aggregate surplus 总盈余
8 .>/6M aggregate total 整体总额
$FTO aggregate value 总值;合计价值
~nLN`Hd aggregated basis 合计基准
bC!`@/ aggregated net chargeable income 合计应课税入息实额
s@4nWe aggregation 合并计算;合计;总和
fh8j2S9J aggregation of incomes of husband and wife 夫妇入息合并计算
/# NYi,<{X aggregation of property 财产的总和
W!Gdf^Yy< agio 差价;贴水
(.Y/ 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》
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