A:
F5M{`:/ A share A股;甲类股份
1F+nWc2 b abatement of tax 减税;减扣免税额
ey\(*Tu9 ABN AMRO Bank N.V. 荷兰银行
|uX&T`7?- above-the-line expenditure 线上项目支出;经常预算支出
4{b/Nv:b above-the-line receipt 线上项目收入;经常预算收入
AJ6O>Euq ABSA Asia Limited 南非联合亚洲有限公司
l1%*LyD absolute change 绝对数值变更
ZmI#-[/ absolute expenditure 实际开支
QkLcs6)R absolute guideline figure 绝对准则数字
NH1ak(zHW absolute interest 绝对权益
y5Fgf3P@ju absolute order of discharge 绝对破产解除令
LmUR@
/VQ absolute profit margin 绝对利润幅度
,S~A]uH' absolute value 实值;绝对值
4 XGEw9`3 absolutely vested interest 绝对既得权益
AboRuHQ absorbed cost 已吸收成本;已分摊成本
fSGaUBiq} absorption 吸收;分摊;合并
Fl"LK:) absorption rate 吸收率;摊配率;分摊率
u/wWD@, ACB Finance Limited 亚洲商业财务有限公司
Jq+@%#G acceptable form of reciprocity 合理的互惠条件
nE:Wl acceptable rate 适当利率;适当汇率
=,08D^ xY acceptance agreement 承兑协议
Tc|+:Usy acceptance for honour 参加承兑
%;J$ h^ acceptor 承兑人;接受人;受票人
N]GF>kf: acceptor for honour 参加承兑人
5"+;}E|q accident insurance 意外保险
dbF9%I@ Accident Insurance Association of Hong Kong 香港意外保险公会
5j _[z|W2 accident insurance scheme 意外保险计划
J`wx72/-ZW accident year basis 意外年度基准
U;gy4rj accommodation 通融;贷款
k_Lv\'Ok accommodation bill 通融票据;空头票据
\tdYTb. accommodation party 汇票代发人
'[bw7T account balance 帐户余额;帐户结余
rKl account book 帐簿
[.;8GMW account collected in advance 预收款项
cl M6R account current book 往来帐簿
-&QpQ7q1 account of after-acquired property 事后取得的财产报告
h9~oS/%: account of defaulter 拖欠帐目
;:bnLSPo account payable 应付帐款
$us7fuKE account payee only [A/C payee only] 只可转帐;存入收款人帐户
C.se/\PE account receivable 应收帐款
mk6>}z* account receivable report 应收帐款报表
<u account statement 结单;帐单;会计财务报表
D@k#'KU account title 帐户名称;会计科目
:K!L-*>A9 accountant's report 会计师报告
(&/~q:a> Accountant's Report Rules 会计师报告规则
j3>&Su>H4 accounting and auditing procedure 会计与审计程序;会计与核数程序
4*UKR!sr Accounting Arrangements 《会计安排》
R]o2_r7N"} accounting basis 会计基础
q-e3;$ accounting by Official Receiver 破产管理署署长呈交的帐目
Su'l &]
Accounting Circular 《会计通告》
T\Jm=+]c! accounting class 会计类别
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h<S accounting date 记帐日期;会计结算日期
\x"BgLSE accounting for money 款项核算
<V#]3$(S Accounting Officer 会计主任
#O7phjzgD accounting period 会计报告期;会计期
@j%7tfW accounting policy 会计政策;会计方针
xI~ c~KC accounting practice 会计惯例
"b`3 accounting principle 会计准则
1#2L9Bi accounting record 会计记录
1\5po^Oioy accounting report 会计报告
ZPHatC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y"zZ9HQM Accounting Society of China 中国会计学会
G52z5-=v accounting statement 会计报表
]YB,K)WQ accounting system 会计制度;会计系统
~sCdvBA accounting transaction 会计事项;帐务交易
^5-SL?E accounting treatment 会计处理
/)r[}C0 accounting year 会计年度
>~T2MlRux accretion 增值;添加
yeV|j\TJI. accrual 应计项目;应累算数目
?jnbm'~S accrual basis 应计制;权责发生制
\K:?#07Wj4 accrual basis accounting 应计制会计;权责发生制会计
"}uV=y accrue 应累算;应计
Ul|htB<1: accrued benefit 应累算利益
K!gocNOf accrued charges 应计费用
Wix4se1Ac accrued cumulative preference share dividend 应累算的累积优先股股息
@EH@_EwYV accrued expenses 应累算费用
85+w\KuEY accrued interest payable 应付利息;应计未付利息
ket"fXqJX accrued interest receivable 应收利息;应计未收利息
U#4>GO;A accrued right 累算权益
a!;K+wL
> accruing profit 应累算的利润
DWU(ld:_ accumulated fiscal reserve 累积财政储备
yuF\YOA9 accumulated profit 累积利润;滚存溢利
Kq:vTz&< accumulated reserve 累积储备
'8|joj>G= accumulation of surplus income 累积收益盈余
PB@jh} acquired assets 既得资产
M+L0 X$}NZ acquisition 收购;购置;取得
"GAKi}y">v acquisition cost 购置成本
&GI'-i acquisition expenses 购置费用
RP6hw| acquisition of 100% interest 收购全部股权
w.Go]dpK acquisition of control 取得控制权
1xU)nXXb acquisition of fixed assets 购置固定资产
W1O Y}2kj acquisition of shell “买壳”
et`rPK~m acquisition price 收购价
qn `
\g act of God 天灾
TZ PUVOtL_ acting partner 执事合伙人
e:6mz\J active market 买卖活跃的市场;交投畅旺的市场;旺市
8b+%:eJ active partner 积极参与的合伙人
{JW_ZJx active trading 交投活跃
9NqZ&S actual circulation 实际流通
4aG}ex-s| actual cost 实际成本
sQT<I]e actual expenditure 实际开支;实际支出
RIF*9= ,S actual income 实际入息;实际收入;实际收益
L>,xG.oG actual market 现货市场
M =GF@C;b actual price 现货价;实际价格
(}CA?/ actual profit 实际利润
"D
ivsq^ actual quotation 实盘;实际价位;实际报价
0y/P actual year basis 按实际年度计算
iM{cr&0 actuals 实货
<;NxmO<%\ actuarial investigation 精算调查
:Y&h'FGZm actuarial principle 精算原则
F=$U.K~1? actuarial report 精算师报告
<J!?eH9f Actuarial Society of Hong Kong 香港精算学会
r6}-EYq= actuarial valuation 精算师估值
|TuFx=~5v actuary 精算师
"%+9p6/ ad referendum agreement 暂定协议;有待覆核的协定
\0^Je>-:U ad valorem duty 从价税;按值征税
!A"-9OS2 ad valorem duty system 从价税制
8jgamG ad valorem fee 从价费
!GZ{UmwA ad valorem tariff 从价关税
'zYx4&s additional allowance 额外免税额
rF
. Oo 0 additional amount for unexpired risk 未过期风险的额外款额
D}bCMN< additional assessable profit 补加应评税利润
f`p"uLNo< additional assessment 补加评税
HO39>:c additional commitment 额外承担
$eh>.c'&] additional commitment vote 额外承担拨款
@Y+9")? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*g 2N&U additional dependent parent allowance 供养父母额外免税额
'_o(I additional provision 额外拨款
<#7j~ < additional stamp duty 附加印花税
1zY"Uxp additional tax 补加税罚款;补加税款
q]m$%> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Iyt.`z adjudged bankrupt 被裁定破产
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W|~y@ adjudicated bankrupt 裁定破产人
lf2(h4[1R adjudication fee 裁定费;评定印花税额手续费;评估契据费
h=ko_/< adjudication of bankruptcy 裁定破产;宣告破产
^1[u'DW4 adjudication of insolvency 裁定无力偿还债务
rh6m adjusted actual 经调整的实数;调整后的实数
[u/W h+ adjusted current assets 经调整的流动资产;调整后的流动资产
fMRMQR=6B adjusted figure 经调整的数字;调整后的数额
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