A:
_ u~0t`f~ A share A股;甲类股份
u3pFH( abatement of tax 减税;减扣免税额
~#}T| ABN AMRO Bank N.V. 荷兰银行
g0B%3v above-the-line expenditure 线上项目支出;经常预算支出
$b53~ above-the-line receipt 线上项目收入;经常预算收入
UEfY'%x ABSA Asia Limited 南非联合亚洲有限公司
=_ b/g absolute change 绝对数值变更
{s*2d P) absolute expenditure 实际开支
\^RKb-6n absolute guideline figure 绝对准则数字
P~iZae
absolute interest 绝对权益
BHZhdm@), absolute order of discharge 绝对破产解除令
1KBGML-K3 absolute profit margin 绝对利润幅度
oVPr`] absolute value 实值;绝对值
}N$f=:iI absolutely vested interest 绝对既得权益
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U!{G(X absorbed cost 已吸收成本;已分摊成本
&;L=f; absorption 吸收;分摊;合并
G43r85LO absorption rate 吸收率;摊配率;分摊率
%2g<zdab ACB Finance Limited 亚洲商业财务有限公司
cF8 X acceptable form of reciprocity 合理的互惠条件
FoH1O+e acceptable rate 适当利率;适当汇率
BOq9\g`5s acceptance agreement 承兑协议
a
}*i [ acceptance for honour 参加承兑
FU>KiBV# acceptor 承兑人;接受人;受票人
8"ZS|^#
acceptor for honour 参加承兑人
B.~]
7H5"( accident insurance 意外保险
uZ\+{j= Accident Insurance Association of Hong Kong 香港意外保险公会
V %D1Q}X accident insurance scheme 意外保险计划
%9Z0\
a)[ accident year basis 意外年度基准
7C,giCYU accommodation 通融;贷款
&vn2u bauS accommodation bill 通融票据;空头票据
GdVF; accommodation party 汇票代发人
U"+W)rUd account balance 帐户余额;帐户结余
N)R5#JX account book 帐簿
@|Yn~PwKs account collected in advance 预收款项
ctLNzJes% account current book 往来帐簿
gkA_<,38 account of after-acquired property 事后取得的财产报告
} e+`Kxy account of defaulter 拖欠帐目
OHsA]7S account payable 应付帐款
JTm'fo[ account payee only [A/C payee only] 只可转帐;存入收款人帐户
LCtVM70 account receivable 应收帐款
WulyMcJ account receivable report 应收帐款报表
#u8#<
,w account statement 结单;帐单;会计财务报表
~?HK,`0h> account title 帐户名称;会计科目
C c:<F_UI accountant's report 会计师报告
hd~#I<8;2 Accountant's Report Rules 会计师报告规则
<p*k-mfr accounting and auditing procedure 会计与审计程序;会计与核数程序
]S[?tn Accounting Arrangements 《会计安排》
-`* 'p i accounting basis 会计基础
ThI}~$Y accounting by Official Receiver 破产管理署署长呈交的帐目
09jE7g @X} Accounting Circular 《会计通告》
QDJ
"X accounting class 会计类别
!|H,g wqU accounting date 记帐日期;会计结算日期
oeZuvPCl accounting for money 款项核算
dgoAaS2M Accounting Officer 会计主任
7H< IO` accounting period 会计报告期;会计期
Y_+#|]=$B accounting policy 会计政策;会计方针
Q[rZ1z accounting practice 会计惯例
rz
k;Q@1 accounting principle 会计准则
XC^*z[#4{ accounting record 会计记录
C)EP;5k'!\ accounting report 会计报告
/r"<:+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~i>DF`w$ Accounting Society of China 中国会计学会
UgS`{&b36 accounting statement 会计报表
&s vg<UZ accounting system 会计制度;会计系统
'kcR:5B accounting transaction 会计事项;帐务交易
%gAT\R_f accounting treatment 会计处理
nk%v|ZxoFv accounting year 会计年度
,S=[# accretion 增值;添加
D^US2B accrual 应计项目;应累算数目
__.MS6"N accrual basis 应计制;权责发生制
qfE0J;e accrual basis accounting 应计制会计;权责发生制会计
0ck3II accrue 应累算;应计
|;wc8; accrued benefit 应累算利益
In96H` accrued charges 应计费用
nco.j: accrued cumulative preference share dividend 应累算的累积优先股股息
:1j8!R5 accrued expenses 应累算费用
s!/lQo5/ accrued interest payable 应付利息;应计未付利息
iiIns.V accrued interest receivable 应收利息;应计未收利息
v4"Ukv accrued right 累算权益
W?.469yy accruing profit 应累算的利润
0HoHu*+FX accumulated fiscal reserve 累积财政储备
cE
'LE1DK accumulated profit 累积利润;滚存溢利
y2#>a8SRS accumulated reserve 累积储备
}]o8}$&( accumulation of surplus income 累积收益盈余
(is' ,4^b acquired assets 既得资产
)/;+aDk acquisition 收购;购置;取得
K_)~&Cu*' acquisition cost 购置成本
j}ob7O&U'w acquisition expenses 购置费用
=?6c&Z acquisition of 100% interest 收购全部股权
w8 :[w acquisition of control 取得控制权
[q2:d^_FA acquisition of fixed assets 购置固定资产
jL\j$'KC acquisition of shell “买壳”
rC^5Z acquisition price 收购价
:C} I6v= act of God 天灾
vY m:V:7Y2 acting partner 执事合伙人
SZ9Oz-? active market 买卖活跃的市场;交投畅旺的市场;旺市
W-s 6+DY active partner 积极参与的合伙人
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active trading 交投活跃
m1pA]}Y/5o actual circulation 实际流通
1 Q(KZI actual cost 实际成本
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- actual expenditure 实际开支;实际支出
Unb2D4&' actual income 实际入息;实际收入;实际收益
$C7a#?YF, actual market 现货市场
Pl:4`oY3 actual price 现货价;实际价格
iN
Oj@3x actual profit 实际利润
O3o^%0 actual quotation 实盘;实际价位;实际报价
1,+<|c)T? actual year basis 按实际年度计算
(`dz37@* actuals 实货
:lB`K>)iB} actuarial investigation 精算调查
`&D#P% actuarial principle 精算原则
+s}&'V^ actuarial report 精算师报告
L8h3kT Actuarial Society of Hong Kong 香港精算学会
>SDQ@63E? actuarial valuation 精算师估值
/Yy)=~t{ actuary 精算师
]M*`Y[5" ad referendum agreement 暂定协议;有待覆核的协定
u @Ze@N% ad valorem duty 从价税;按值征税
7(+4^ ad valorem duty system 从价税制
u4~+Bc_GL ad valorem fee 从价费
#!F>cez ad valorem tariff 从价关税
=6dAF"b) additional allowance 额外免税额
uM`i!7} additional amount for unexpired risk 未过期风险的额外款额
P_A@`eU0 additional assessable profit 补加应评税利润
\PxT47[@e additional assessment 补加评税
~ZVz
sNrx additional commitment 额外承担
(s;W>,~q additional commitment vote 额外承担拨款
vWoppt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J]TqH`MA additional dependent parent allowance 供养父母额外免税额
`Jc/ o=] additional provision 额外拨款
l9f_NJHo additional stamp duty 附加印花税
*/M`KPW additional tax 补加税罚款;补加税款
P'qBqx[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0vjCSU-X adjudged bankrupt 被裁定破产
.m]}Ba}J$ adjudicated bankrupt 裁定破产人
> mO*.' Gm adjudication fee 裁定费;评定印花税额手续费;评估契据费
kZG .Id adjudication of bankruptcy 裁定破产;宣告破产
}8 z:L< adjudication of insolvency 裁定无力偿还债务
-NJpql{Cb adjusted actual 经调整的实数;调整后的实数
x\G% adjusted current assets 经调整的流动资产;调整后的流动资产
Bn]=T adjusted figure 经调整的数字;调整后的数额
ni2#20L adjusted liabilities 经调整的负债;调整后的负债
J|
N 6r adjusted loss 经调整的亏损;调整后的亏损
C})Dvh 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
[bHm-X] adjusted profit 经调整的利润;调整后的利润
7_2D4CI adjusted surplus 经调整的盈余额;调整后的盈余额
<Ja&z M adjusted value 经调整的价值;调整后的价值
#s c!H4 adjustment 调整;修订;理算〔保险〕
-Rw3[4>@O" adjustment centre 调剂中心
YAc:QVT87 adjustment lag 调整过程的时间差距;调整时差
`*vO8v adjustment mechanism 调整机制
3cghg._ adjustment of loss 亏损调整
gw"cXny adjustment process 调整过程;调整程序
M
v(Pp adjustment range 调整幅度
mzK0$y#*o administered exchange rate 受管制汇率
,A{Bx`o? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
! :]_-DX administration expenses 行政费用
`;}`>!8j administration fee 手续费;行政费
Acw`ytV administration in bankruptcy 破产管理
,pD sU @ administration order 遗产管理令
w317]-n administrator 管理人;遗产管理人
,<L4tp+y0 administrator of the estate 遗产管理人
<CVX[R]U admission of debt 债项承认书
?IAu,s*u admission of proof 接纳债权证明
ura&9~ advance 放贷款项;垫付款项;预支款项;预付款项
dnLjcHFj& advance account 暂支帐目;预付款帐户
eWDXV-xD advance compensation 预付补偿金
VkJ">0k advance from shareholder 股东垫款
X&zGgP/ advance pending reimbursement 预支以待日后付还
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