A:
'1w<<?vX? A share A股;甲类股份
1t)6wk
N abatement of tax 减税;减扣免税额
HZ|6&9we ABN AMRO Bank N.V. 荷兰银行
jk|0 <-3 above-the-line expenditure 线上项目支出;经常预算支出
MT9a 1 > above-the-line receipt 线上项目收入;经常预算收入
[)*fN|Hy ABSA Asia Limited 南非联合亚洲有限公司
{>z.y1 absolute change 绝对数值变更
PXkPC%j absolute expenditure 实际开支
Xbz}pAnj absolute guideline figure 绝对准则数字
F :u} 7t> absolute interest 绝对权益
sK\?i3<? absolute order of discharge 绝对破产解除令
_])1P?. absolute profit margin 绝对利润幅度
+`[$w<I absolute value 实值;绝对值
?XHJCp;f absolutely vested interest 绝对既得权益
?LZ)r^ger absorbed cost 已吸收成本;已分摊成本
&v:iC
u^| absorption 吸收;分摊;合并
UpgOU. absorption rate 吸收率;摊配率;分摊率
nyIb8=f ACB Finance Limited 亚洲商业财务有限公司
n\ IVpgP acceptable form of reciprocity 合理的互惠条件
YB 4R8}4 acceptable rate 适当利率;适当汇率
T1x$v,)8x acceptance agreement 承兑协议
F;zmq%rK acceptance for honour 参加承兑
tHGK<rb acceptor 承兑人;接受人;受票人
7.5G4 acceptor for honour 参加承兑人
C}!$'C| accident insurance 意外保险
^)SvH Accident Insurance Association of Hong Kong 香港意外保险公会
^|8cS0dK]Q accident insurance scheme 意外保险计划
A.y$.( accident year basis 意外年度基准
`Q{kiy accommodation 通融;贷款
z` sH accommodation bill 通融票据;空头票据
@}FRiPo6 accommodation party 汇票代发人
HloP NE&} account balance 帐户余额;帐户结余
N%T-Q9k account book 帐簿
'aCnj8B account collected in advance 预收款项
_-D(N/ account current book 往来帐簿
ic3qb<2 account of after-acquired property 事后取得的财产报告
ALKhZFuz account of defaulter 拖欠帐目
(Q@m;i> account payable 应付帐款
o]]Q7S= account payee only [A/C payee only] 只可转帐;存入收款人帐户
4TLh'?Xu9 account receivable 应收帐款
i} q6^;uTF account receivable report 应收帐款报表
_gc2h@x1O account statement 结单;帐单;会计财务报表
[0 W^|=#K account title 帐户名称;会计科目
Edjh* accountant's report 会计师报告
{L8SDU{P Accountant's Report Rules 会计师报告规则
t$}+oCnkv accounting and auditing procedure 会计与审计程序;会计与核数程序
\>\w-ty[( Accounting Arrangements 《会计安排》
:cOwTW?Fj accounting basis 会计基础
o77HRX accounting by Official Receiver 破产管理署署长呈交的帐目
MHgS5b2 Accounting Circular 《会计通告》
QJv,@@mu accounting class 会计类别
%~6+=*(\ accounting date 记帐日期;会计结算日期
Oy H: accounting for money 款项核算
02S Uyv(Mt Accounting Officer 会计主任
r"0nUf*og: accounting period 会计报告期;会计期
V-jo2+Y5= accounting policy 会计政策;会计方针
D$j`+` accounting practice 会计惯例
-5E<BmM accounting principle 会计准则
D,X$66T ^ accounting record 会计记录
$CXqkK<6 accounting report 会计报告
Z3S\@_/; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7}nOF{RH] Accounting Society of China 中国会计学会
1Og9VG1^ accounting statement 会计报表
a5&wS@)
; accounting system 会计制度;会计系统
!D z:6r accounting transaction 会计事项;帐务交易
%';n9M accounting treatment 会计处理
& ??)gMM[ accounting year 会计年度
yLI=&7/e@ accretion 增值;添加
%.Mtn%:I* accrual 应计项目;应累算数目
fA|'}(kH accrual basis 应计制;权责发生制
f(9w FT accrual basis accounting 应计制会计;权责发生制会计
Tvk= NJ accrue 应累算;应计
ysL8w"t accrued benefit 应累算利益
bf}r8$, accrued charges 应计费用
PUa~Apj' accrued cumulative preference share dividend 应累算的累积优先股股息
S_\RQB\l accrued expenses 应累算费用
|Q7Ch]G accrued interest payable 应付利息;应计未付利息
$bMeL7CN accrued interest receivable 应收利息;应计未收利息
A@`C<O ^ accrued right 累算权益
8^M5u>=t; accruing profit 应累算的利润
$-o 39A# accumulated fiscal reserve 累积财政储备
F.O2;M|x accumulated profit 累积利润;滚存溢利
Jq.26I= accumulated reserve 累积储备
/AWHG._ accumulation of surplus income 累积收益盈余
^up*KQ3u\ acquired assets 既得资产
jkfI,T acquisition 收购;购置;取得
"i#! acquisition cost 购置成本
+L_.XToq- acquisition expenses 购置费用
uZ
OUp8QQ acquisition of 100% interest 收购全部股权
q.MM|;_u` acquisition of control 取得控制权
J@1 (2%)|Z acquisition of fixed assets 购置固定资产
|z5olu$gVc acquisition of shell “买壳”
O" T1=4 acquisition price 收购价
o6{XT.z5qx act of God 天灾
h#;yA"j1& acting partner 执事合伙人
2b !b- active market 买卖活跃的市场;交投畅旺的市场;旺市
p-ry{"XA active partner 积极参与的合伙人
4N*^% active trading 交投活跃
Wlt shZo actual circulation 实际流通
O 89BN6p actual cost 实际成本
rvOR[T> actual expenditure 实际开支;实际支出
bXt A4O actual income 实际入息;实际收入;实际收益
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9#I actual market 现货市场
fDqlN`P@ actual price 现货价;实际价格
J|3CG;+ actual profit 实际利润
4;%=ohD:! actual quotation 实盘;实际价位;实际报价
heRQ|n.Dz) actual year basis 按实际年度计算
:@Q_oyWE8 actuals 实货
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VR}6Jv actuarial investigation 精算调查
@ '<lD*W actuarial principle 精算原则
>o(*jZ actuarial report 精算师报告
$KtMv +m" Actuarial Society of Hong Kong 香港精算学会
1OJ:Vy}n actuarial valuation 精算师估值
NH|v`rO actuary 精算师
mQ1QJ_; ad referendum agreement 暂定协议;有待覆核的协定
<$ '#@jW ad valorem duty 从价税;按值征税
C10A$=! ad valorem duty system 从价税制
\7W {/v4^ ad valorem fee 从价费
y<B " ad valorem tariff 从价关税
R[o KhU additional allowance 额外免税额
' Bdvqq additional amount for unexpired risk 未过期风险的额外款额
zYH6+!VBH# additional assessable profit 补加应评税利润
UIzk-.< additional assessment 补加评税
_{T`ka additional commitment 额外承担
5% +T~ E* additional commitment vote 额外承担拨款
YMz[je additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_"z#I
CT( additional dependent parent allowance 供养父母额外免税额
:Rq@ %rL additional provision 额外拨款
f61~%@fE additional stamp duty 附加印花税
b/E1v,/< additional tax 补加税罚款;补加税款
nEs l Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Vd|/]Zj adjudged bankrupt 被裁定破产
-BNW\]} adjudicated bankrupt 裁定破产人
ox)/*c< adjudication fee 裁定费;评定印花税额手续费;评估契据费
V
GM/ed5- adjudication of bankruptcy 裁定破产;宣告破产
Ik~5j(^E- adjudication of insolvency 裁定无力偿还债务
J2yq|n?2gq adjusted actual 经调整的实数;调整后的实数
Cvi-4 adjusted current assets 经调整的流动资产;调整后的流动资产
@-Gf+*GZys adjusted figure 经调整的数字;调整后的数额
a#KxjVM adjusted liabilities 经调整的负债;调整后的负债
nj)M$' adjusted loss 经调整的亏损;调整后的亏损
k98--kc5 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
+]UPY5:F adjusted profit 经调整的利润;调整后的利润
A.y"R)G adjusted surplus 经调整的盈余额;调整后的盈余额
7!Fu.Ps
> adjusted value 经调整的价值;调整后的价值
R-Uj\M> adjustment 调整;修订;理算〔保险〕
v]vrD2L adjustment centre 调剂中心
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\J|3 adjustment lag 调整过程的时间差距;调整时差
`/Z8mFs Y adjustment mechanism 调整机制
{T.$xiR adjustment of loss 亏损调整
A:k`Ykr[ adjustment process 调整过程;调整程序
#]n[ adjustment range 调整幅度
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