A:
b?L43t , A share A股;甲类股份
k
rjd:*E abatement of tax 减税;减扣免税额
baG I(Dk ABN AMRO Bank N.V. 荷兰银行
k-0e#"B above-the-line expenditure 线上项目支出;经常预算支出
uRhH_c-6C above-the-line receipt 线上项目收入;经常预算收入
PMZzzZ ABSA Asia Limited 南非联合亚洲有限公司
K%_JQ0` absolute change 绝对数值变更
<)rH8]V absolute expenditure 实际开支
?IO/zkeXg absolute guideline figure 绝对准则数字
3_-m>J**
absolute interest 绝对权益
W7>_nK+g? absolute order of discharge 绝对破产解除令
f\w4F'^tj absolute profit margin 绝对利润幅度
-bQvJ`iF absolute value 实值;绝对值
H}rP{`m absolutely vested interest 绝对既得权益
'Q,<_L" absorbed cost 已吸收成本;已分摊成本
8Wp1L0$B absorption 吸收;分摊;合并
CMUphS-KE absorption rate 吸收率;摊配率;分摊率
nwH|Hs riU ACB Finance Limited 亚洲商业财务有限公司
1uzfV) acceptable form of reciprocity 合理的互惠条件
sM[c\Z] acceptable rate 适当利率;适当汇率
J1MnkxJmpQ acceptance agreement 承兑协议
#R|4(HlL acceptance for honour 参加承兑
b~echOj acceptor 承兑人;接受人;受票人
/tP acceptor for honour 参加承兑人
1h{_v!X accident insurance 意外保险
X)5O@"4 ? Accident Insurance Association of Hong Kong 香港意外保险公会
^>uGbhBp accident insurance scheme 意外保险计划
^T>.04";x accident year basis 意外年度基准
w=2X[V} accommodation 通融;贷款
w`:KexD+ accommodation bill 通融票据;空头票据
(b!DJ;(O9 accommodation party 汇票代发人
ePdzQsnVe account balance 帐户余额;帐户结余
k Er7,c account book 帐簿
gRSG[GMV account collected in advance 预收款项
]z NL+]1_ account current book 往来帐簿
tF(mD=[ account of after-acquired property 事后取得的财产报告
1-<Xi-=^{t account of defaulter 拖欠帐目
qILr+zH account payable 应付帐款
5J3kQ;5Q? account payee only [A/C payee only] 只可转帐;存入收款人帐户
F@3,>~[%I account receivable 应收帐款
oaE3Aa account receivable report 应收帐款报表
]P^ +~ account statement 结单;帐单;会计财务报表
rR;Om1 -, account title 帐户名称;会计科目
jL>r*=K)% accountant's report 会计师报告
(>23[;.0 Accountant's Report Rules 会计师报告规则
_bsfM;u.% accounting and auditing procedure 会计与审计程序;会计与核数程序
H8U*oLlc Accounting Arrangements 《会计安排》
#k, kpL<a accounting basis 会计基础
6 , ~aV accounting by Official Receiver 破产管理署署长呈交的帐目
gUQCKNw Accounting Circular 《会计通告》
?c*d
z{ accounting class 会计类别
&2^V<(19 accounting date 记帐日期;会计结算日期
Sj+#yct - accounting for money 款项核算
TA5M4r6 Accounting Officer 会计主任
lN"rhZ accounting period 会计报告期;会计期
I}x*AM 7+ accounting policy 会计政策;会计方针
so?1lG accounting practice 会计惯例
}o.ZCACYg accounting principle 会计准则
h#9)M accounting record 会计记录
G<DUy^$i accounting report 会计报告
CPG %*E* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g?wogCs5 Accounting Society of China 中国会计学会
9G9lSj5> accounting statement 会计报表
A 78{b^0* accounting system 会计制度;会计系统
zvWQ&?&o2 accounting transaction 会计事项;帐务交易
=?hlgQ accounting treatment 会计处理
#'oKkrl accounting year 会计年度
[g_@<?zg accretion 增值;添加
7)#/I
accrual 应计项目;应累算数目
4B]a8 accrual basis 应计制;权责发生制
@hv]
[(< accrual basis accounting 应计制会计;权责发生制会计
-Zh+5;8g accrue 应累算;应计
Qfi5fp=f accrued benefit 应累算利益
*']RYu?X accrued charges 应计费用
@ck2j3J/ accrued cumulative preference share dividend 应累算的累积优先股股息
C+j+q648> accrued expenses 应累算费用
LV0{~g(!% accrued interest payable 应付利息;应计未付利息
ufOaD7 accrued interest receivable 应收利息;应计未收利息
<j'#mUzd accrued right 累算权益
xPv&(XZR accruing profit 应累算的利润
nq;)!Wry accumulated fiscal reserve 累积财政储备
U_?RN)>j accumulated profit 累积利润;滚存溢利
w,7
GC5j\ accumulated reserve 累积储备
V{r@D!} accumulation of surplus income 累积收益盈余
tuSgh! acquired assets 既得资产
`,O^=HBM acquisition 收购;购置;取得
zb (u?U acquisition cost 购置成本
+TX]~k79Oq acquisition expenses 购置费用
9S^-qQH3} acquisition of 100% interest 收购全部股权
OZ&aTm : acquisition of control 取得控制权
KN=Orx7Gy acquisition of fixed assets 购置固定资产
a@./e @p acquisition of shell “买壳”
F=H=[pSe acquisition price 收购价
~jaGf act of God 天灾
y;H
3g# acting partner 执事合伙人
\<%a`IA!* active market 买卖活跃的市场;交投畅旺的市场;旺市
[+GG Wo active partner 积极参与的合伙人
f &|SGD* active trading 交投活跃
5P4>xv[ actual circulation 实际流通
6pse@x? actual cost 实际成本
zc"eSy< w$ actual expenditure 实际开支;实际支出
|(N4x(xl actual income 实际入息;实际收入;实际收益
+}n]A^&I\E actual market 现货市场
i
F Ab"VA actual price 现货价;实际价格
01$SvLn: actual profit 实际利润
$H}Q"^rs actual quotation 实盘;实际价位;实际报价
K+Qg=vGY actual year basis 按实际年度计算
%-dGK)? actuals 实货
mon(A|$|j actuarial investigation 精算调查
=Ev } v actuarial principle 精算原则
q b'ka+X actuarial report 精算师报告
&uM?DQ`o8 Actuarial Society of Hong Kong 香港精算学会
dxA=gL2 actuarial valuation 精算师估值
wU3Q actuary 精算师
Q.
>"@c[ ad referendum agreement 暂定协议;有待覆核的协定
=
~yh[@R) ad valorem duty 从价税;按值征税
~kL":C>2 ad valorem duty system 从价税制
n| %{R|s ad valorem fee 从价费
L2N/DB'{ ad valorem tariff 从价关税
TBpW/wz/ additional allowance 额外免税额
r|(Lb'k additional amount for unexpired risk 未过期风险的额外款额
-4;u|0_ additional assessable profit 补加应评税利润
lk}x;4]Z additional assessment 补加评税
CH2o[& additional commitment 额外承担
A-<qr6q additional commitment vote 额外承担拨款
"^\ 4xI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~_q\?pw<$L additional dependent parent allowance 供养父母额外免税额
'=r.rW5 additional provision 额外拨款
k$zDofdfp additional stamp duty 附加印花税
C$_H)I additional tax 补加税罚款;补加税款
3^Ex_jeB Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
sXFD]cF adjudged bankrupt 被裁定破产
k~H-:@ adjudicated bankrupt 裁定破产人
/{lls2ycW% adjudication fee 裁定费;评定印花税额手续费;评估契据费
]ba<4:[Go adjudication of bankruptcy 裁定破产;宣告破产
_Nd\Cm adjudication of insolvency 裁定无力偿还债务
79Iz,_ adjusted actual 经调整的实数;调整后的实数
Eb*DP_ adjusted current assets 经调整的流动资产;调整后的流动资产
kmf4ax
h1 adjusted figure 经调整的数字;调整后的数额
8=$@azG adjusted liabilities 经调整的负债;调整后的负债
CyE.q^Wm adjusted loss 经调整的亏损;调整后的亏损
=(o$1v/k adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
UuN(+&oD- adjusted profit 经调整的利润;调整后的利润
umi#Se3& adjusted surplus 经调整的盈余额;调整后的盈余额
<J- aq;p adjusted value 经调整的价值;调整后的价值
9QpKB
c adjustment 调整;修订;理算〔保险〕
#2}S83
k adjustment centre 调剂中心
#2pgh? adjustment lag 调整过程的时间差距;调整时差
sbRg=k&Ns adjustment mechanism 调整机制
=zsXa=< adjustment of loss 亏损调整
Ws=J)2q adjustment process 调整过程;调整程序
6D$xG"c adjustment range 调整幅度
P~~RK&+i administered exchange rate 受管制汇率
cu
Nwv(P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"k+QDQ3= administration expenses 行政费用
*e^ZH administration fee 手续费;行政费
LNj|t)O v administration in bankruptcy 破产管理
sh0O~%]g administration order 遗产管理令
Y}0 - & administrator 管理人;遗产管理人
4X^0:.bT& administrator of the estate 遗产管理人
wc;5tb# admission of debt 债项承认书
RvVnVcn^# admission of proof 接纳债权证明
@wpm;] advance 放贷款项;垫付款项;预支款项;预付款项
(bXCc advance account 暂支帐目;预付款帐户
5ewQjwW0 advance compensation 预付补偿金
Ouj5NL advance from shareholder 股东垫款
%o5GD advance pending reimbursement 预支以待日后付还
Dgdh3q; advanced economy 先进经济体系
"zr%Q'Ky advancement 预付;预付财产
R (6Jvub"I advances warrant 垫款令
VRD2e
,K advancing 贷出
Blu^\:?#z- adverse balance 逆差
Rq;R{a adverse exchange 逆汇
==$Ox6. advertisement addressed to shareholders 在报章刊登的致股东通告
FC(m)S2 advice for collection 托收通知书
RVD=CX advice of drawing 提款通知书;汇票通知书
BV<LIrAS advice of payment 付款通知
7m1*Q@D Advisory Committee [Securities and Futures Commission]
m'%F,c) 谘询委员会〔证券及期货事务监察委员会〕
1 }:k w Advisory Committee on Diversification 经济多元化谘询委员会
hj-M
#a affidavit 誓章;遗产申报誓章
E;%{hAD{ affidavit of no receipt 述明无收款的誓章
0O[q6!&] affiliate 联号;联营公司;附属公司
}O_6wi affiliated company 附属公司;联号;联营公司
,"DkMK4% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8,%y`tUn>u affordability 负担能力
z2-=fIr.h African Development Bank [AfDB] 非洲开发银行
@~zhAU! after-acquired property 事后取得的财产
@mW0EJ8bb after-hours dealing 市后交易
p_[k^@$ after-tax profit 税后盈利;税后利润;税后溢利
a-hF/~84S: agency agreement 代理协议
,"&v