A:
Ab;.5O$y A share A股;甲类股份
n~Lt\K: abatement of tax 减税;减扣免税额
]T) 'Hb ABN AMRO Bank N.V. 荷兰银行
_DEjF)S above-the-line expenditure 线上项目支出;经常预算支出
z` b,h\
above-the-line receipt 线上项目收入;经常预算收入
7F.4Ga; ABSA Asia Limited 南非联合亚洲有限公司
%A0/1{( absolute change 绝对数值变更
>^{yF~( absolute expenditure 实际开支
j_j]"ew) absolute guideline figure 绝对准则数字
7_[L o4_ absolute interest 绝对权益
>=w)x,0yX absolute order of discharge 绝对破产解除令
~)M~EX&pK absolute profit margin 绝对利润幅度
Yx`n:0 absolute value 实值;绝对值
dqcL]e absolutely vested interest 绝对既得权益
@>7%qS absorbed cost 已吸收成本;已分摊成本
`">= absorption 吸收;分摊;合并
]hV*r@d absorption rate 吸收率;摊配率;分摊率
&BSn? ACB Finance Limited 亚洲商业财务有限公司
:b!s2n!u acceptable form of reciprocity 合理的互惠条件
X"*5+* z] acceptable rate 适当利率;适当汇率
,<X9 Y2B acceptance agreement 承兑协议
RPbZ(. acceptance for honour 参加承兑
+aAc9'k acceptor 承兑人;接受人;受票人
I5W~g.<6 acceptor for honour 参加承兑人
;5AcFB accident insurance 意外保险
Vi|#@tC' Accident Insurance Association of Hong Kong 香港意外保险公会
?Z} &EH accident insurance scheme 意外保险计划
tpx2IE accident year basis 意外年度基准
HjwE+: w accommodation 通融;贷款
b7ZSPXV accommodation bill 通融票据;空头票据
NwfVL4Xg accommodation party 汇票代发人
`@yp+8 account balance 帐户余额;帐户结余
PQE=D0 account book 帐簿
DVeE1Q account collected in advance 预收款项
A]3k4DLYS account current book 往来帐簿
PZzMHK?hP account of after-acquired property 事后取得的财产报告
iU:cW=W|M\ account of defaulter 拖欠帐目
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AC account payable 应付帐款
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B%+fw account payee only [A/C payee only] 只可转帐;存入收款人帐户
y>ktcuML account receivable 应收帐款
)O6>*wq account receivable report 应收帐款报表
43 :X,\~) account statement 结单;帐单;会计财务报表
1xx}~|F?| account title 帐户名称;会计科目
1B\WA8 accountant's report 会计师报告
0tJZ4(0 Accountant's Report Rules 会计师报告规则
_t ycgq# accounting and auditing procedure 会计与审计程序;会计与核数程序
@PIp*[7oC Accounting Arrangements 《会计安排》
8xMX accounting basis 会计基础
vw@S>GlGg accounting by Official Receiver 破产管理署署长呈交的帐目
Ni7nq8B< Accounting Circular 《会计通告》
dgP3@`YS accounting class 会计类别
#p{4^ accounting date 记帐日期;会计结算日期
uEx-]F accounting for money 款项核算
YchH~m| Accounting Officer 会计主任
#rg6,.I)< accounting period 会计报告期;会计期
{\\Tgs accounting policy 会计政策;会计方针
U%/+B]6jP accounting practice 会计惯例
'0,^6'VWOV accounting principle 会计准则
f,Ghb~y accounting record 会计记录
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accounting report 会计报告
bN=P*hdf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[PbOfxxgA Accounting Society of China 中国会计学会
&6k3*dq accounting statement 会计报表
Y|/ 8up accounting system 会计制度;会计系统
VS|2|n1<6 accounting transaction 会计事项;帐务交易
DIUjn;>k8 accounting treatment 会计处理
o,wUc"CE accounting year 会计年度
HOJV,9v N accretion 增值;添加
:MDKC /mC accrual 应计项目;应累算数目
@KUWxFak accrual basis 应计制;权责发生制
= WJNWt> accrual basis accounting 应计制会计;权责发生制会计
`QY)!$mUIF accrue 应累算;应计
nT)vNWT= accrued benefit 应累算利益
8JUwf accrued charges 应计费用
iam1V)V accrued cumulative preference share dividend 应累算的累积优先股股息
LXCx~;{\
accrued expenses 应累算费用
{7pli{` accrued interest payable 应付利息;应计未付利息
D3K8F@d accrued interest receivable 应收利息;应计未收利息
~bpgSP" accrued right 累算权益
r@,2E6xn accruing profit 应累算的利润
]]Ufas9 accumulated fiscal reserve 累积财政储备
i{qgn%#}Y accumulated profit 累积利润;滚存溢利
Yoll?_k+ accumulated reserve 累积储备
x$(f7?s] 1 accumulation of surplus income 累积收益盈余
HtYwEj I acquired assets 既得资产
e8b:)"R acquisition 收购;购置;取得
Vf1^4t acquisition cost 购置成本
Dum9lj acquisition expenses 购置费用
k==h|\| acquisition of 100% interest 收购全部股权
AwF:Iu^3n acquisition of control 取得控制权
|vzl. ^"- acquisition of fixed assets 购置固定资产
h@wgd~X9 acquisition of shell “买壳”
lk80#( :Z acquisition price 收购价
e@YK@?^#N act of God 天灾
r,2g^K)6 acting partner 执事合伙人
rQ snhv active market 买卖活跃的市场;交投畅旺的市场;旺市
S0W||#Pr active partner 积极参与的合伙人
BfiD9ka-z active trading 交投活跃
~7Ux@Sx; actual circulation 实际流通
yEQs:v6L~ actual cost 实际成本
YZJyk:H\ actual expenditure 实际开支;实际支出
9-m=*|p actual income 实际入息;实际收入;实际收益
GsM<2@? actual market 现货市场
0C,`h` actual price 现货价;实际价格
,MIV=* actual profit 实际利润
7 Fsay+a actual quotation 实盘;实际价位;实际报价
,9
a actual year basis 按实际年度计算
|! "eWTJ actuals 实货
6D_D' ;o actuarial investigation 精算调查
o3}3p]S\ actuarial principle 精算原则
{BU;$ actuarial report 精算师报告
*}W_+qo" Actuarial Society of Hong Kong 香港精算学会
8*a&Jl actuarial valuation 精算师估值
`~q <N actuary 精算师
Yu2Bkq+ ad referendum agreement 暂定协议;有待覆核的协定
ht}wEvv ad valorem duty 从价税;按值征税
uFga~g ad valorem duty system 从价税制
#gw]'&{8D ad valorem fee 从价费
]')RMg zM* ad valorem tariff 从价关税
IV)j1 additional allowance 额外免税额
jmW7)jT8: additional amount for unexpired risk 未过期风险的额外款额
n'6jou additional assessable profit 补加应评税利润
+X]vl=0 additional assessment 补加评税
7"D.L-H additional commitment 额外承担
)@bQu~Y additional commitment vote 额外承担拨款
#:%/(j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"U"Z 3* additional dependent parent allowance 供养父母额外免税额
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