A:
u=]*,,5< A share A股;甲类股份
BB69U abatement of tax 减税;减扣免税额
7 j=KiiI ABN AMRO Bank N.V. 荷兰银行
*
]bB7 above-the-line expenditure 线上项目支出;经常预算支出
&hL2xx= above-the-line receipt 线上项目收入;经常预算收入
8>x'. 8 ABSA Asia Limited 南非联合亚洲有限公司
M&faa7 absolute change 绝对数值变更
oUN\tOiS+ absolute expenditure 实际开支
6~W@$SP,F absolute guideline figure 绝对准则数字
QE)zH)(
absolute interest 绝对权益
<pHm=q/U absolute order of discharge 绝对破产解除令
z8{-I@+` absolute profit margin 绝对利润幅度
j}
^3v # absolute value 实值;绝对值
SRk!HuXh absolutely vested interest 绝对既得权益
7D:rq 8$\ absorbed cost 已吸收成本;已分摊成本
"cBqZzkk9j absorption 吸收;分摊;合并
sb8bCEm-\ absorption rate 吸收率;摊配率;分摊率
.{`C>/"} ACB Finance Limited 亚洲商业财务有限公司
oZ tCx acceptable form of reciprocity 合理的互惠条件
i(cKg&+ktd acceptable rate 适当利率;适当汇率
[v*q%Mi_ acceptance agreement 承兑协议
5 *YvgB; acceptance for honour 参加承兑
Xa?igbgAwx acceptor 承兑人;接受人;受票人
;i?2^xe^~c acceptor for honour 参加承兑人
'OP0#`6` accident insurance 意外保险
]Z6? m Accident Insurance Association of Hong Kong 香港意外保险公会
wik<#ke accident insurance scheme 意外保险计划
2;
,8 u accident year basis 意外年度基准
l,l6j";ohd accommodation 通融;贷款
`Z5dRLrd accommodation bill 通融票据;空头票据
Ma$~B0!;s accommodation party 汇票代发人
h| wdx(4
account balance 帐户余额;帐户结余
/Qr`au account book 帐簿
H2#o
X account collected in advance 预收款项
q
jc4IW t~ account current book 往来帐簿
w"dKOdY account of after-acquired property 事后取得的财产报告
GCO: !,1 account of defaulter 拖欠帐目
`\\s%}vZ*T account payable 应付帐款
j_<!y(W account payee only [A/C payee only] 只可转帐;存入收款人帐户
]|,}hsN account receivable 应收帐款
R*lq7n9 account receivable report 应收帐款报表
~v pIy - account statement 结单;帐单;会计财务报表
Fih
pp< account title 帐户名称;会计科目
'xkl|P>=], accountant's report 会计师报告
+BL4 6Bq Accountant's Report Rules 会计师报告规则
LOfw
#+]d accounting and auditing procedure 会计与审计程序;会计与核数程序
"H`Be Accounting Arrangements 《会计安排》
!Pnjr T accounting basis 会计基础
vVa|E#
[ accounting by Official Receiver 破产管理署署长呈交的帐目
76<mP*5 Accounting Circular 《会计通告》
,z/aT6M?H accounting class 会计类别
I%a-5f$0 accounting date 记帐日期;会计结算日期
BPt? 3tC accounting for money 款项核算
#*_!Xc9f Accounting Officer 会计主任
F/>\uzu accounting period 会计报告期;会计期
lbIPtu accounting policy 会计政策;会计方针
r=Lgh#9S accounting practice 会计惯例
ws!~MSIy accounting principle 会计准则
*OFG3 uM
accounting record 会计记录
]gcOMC accounting report 会计报告
H#;*kc
a4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2y^:T'p Accounting Society of China 中国会计学会
04;s@\yX4 accounting statement 会计报表
HV/:OCK accounting system 会计制度;会计系统
!a F~5P7% accounting transaction 会计事项;帐务交易
\b(&-=( accounting treatment 会计处理
h^tCF=S accounting year 会计年度
si6CWsb_ f accretion 增值;添加
Nv36#^Z accrual 应计项目;应累算数目
!KK `+ 9/ accrual basis 应计制;权责发生制
?=&S?p)-< accrual basis accounting 应计制会计;权责发生制会计
QWfSm^
t accrue 应累算;应计
#d\&6'O accrued benefit 应累算利益
{E Ay~lo accrued charges 应计费用
-]zb3P accrued cumulative preference share dividend 应累算的累积优先股股息
UcQ]n0J=Z accrued expenses 应累算费用
<nbklo accrued interest payable 应付利息;应计未付利息
4mo/MK&M: accrued interest receivable 应收利息;应计未收利息
_`\!+qGq accrued right 累算权益
1;=L]
L? accruing profit 应累算的利润
[C6ba{9B accumulated fiscal reserve 累积财政储备
[ZSC]w^ accumulated profit 累积利润;滚存溢利
\/3(>g?4 accumulated reserve 累积储备
aHW34e@ebL accumulation of surplus income 累积收益盈余
!X-\;3kC0 acquired assets 既得资产
xo'!$a}I2 acquisition 收购;购置;取得
%`5(SC]. acquisition cost 购置成本
2\1+M) acquisition expenses 购置费用
.i4aM;Qy acquisition of 100% interest 收购全部股权
OU,FU@6,7w acquisition of control 取得控制权
)>FAtE acquisition of fixed assets 购置固定资产
tf6m. acquisition of shell “买壳”
o1(;"5MM acquisition price 收购价
e*}zl>f act of God 天灾
6Oy:5Ps8a acting partner 执事合伙人
)9yQ
C active market 买卖活跃的市场;交投畅旺的市场;旺市
=figat active partner 积极参与的合伙人
oa"Bpi9i active trading 交投活跃
'xqyG XI actual circulation 实际流通
(rBsh6@) actual cost 实际成本
`Uz.9_6 actual expenditure 实际开支;实际支出
u5}:[4N%I actual income 实际入息;实际收入;实际收益
%MHL@Nn>e actual market 现货市场
iptA#<Yj actual price 现货价;实际价格
xQvI$vP actual profit 实际利润
% E1r{`p actual quotation 实盘;实际价位;实际报价
:[n~(~7? actual year basis 按实际年度计算
.euAN8L actuals 实货
nb/q!8 actuarial investigation 精算调查
_D4qnb@ actuarial principle 精算原则
3pWav
1" actuarial report 精算师报告
ct-Bq Actuarial Society of Hong Kong 香港精算学会
Q*#Lr4cm{ actuarial valuation 精算师估值
^\gb|LEnK actuary 精算师
o!UB x<4 ad referendum agreement 暂定协议;有待覆核的协定
Hu<]*(lK% ad valorem duty 从价税;按值征税
wL),/i&< ad valorem duty system 从价税制
Zb1GR5MB`k ad valorem fee 从价费
j67a?0<C2U ad valorem tariff 从价关税
a8T9=KY^ additional allowance 额外免税额
qLLrR,: additional amount for unexpired risk 未过期风险的额外款额
k(H]ILL additional assessable profit 补加应评税利润
R5=J :o additional assessment 补加评税
ENhLonMeV additional commitment 额外承担
rogy`mh\r2 additional commitment vote 额外承担拨款
6Z#Nh@!+C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k)>H=?mI additional dependent parent allowance 供养父母额外免税额
^ou)c/68aQ additional provision 额外拨款
6t; ;Fz additional stamp duty 附加印花税
q#AEu
xI1 additional tax 补加税罚款;补加税款
J8Wits]A]$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
G;cC!x< adjudged bankrupt 被裁定破产
x] wi& adjudicated bankrupt 裁定破产人
Cty{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
72~L ? adjudication of bankruptcy 裁定破产;宣告破产
c+3(|k-M adjudication of insolvency 裁定无力偿还债务
y$7Ys:R~ adjusted actual 经调整的实数;调整后的实数
ir.RO7f adjusted current assets 经调整的流动资产;调整后的流动资产
D1y`J&A>Q adjusted figure 经调整的数字;调整后的数额
Gz{%Z$A~o adjusted liabilities 经调整的负债;调整后的负债
ZOPK adjusted loss 经调整的亏损;调整后的亏损
n[DRX5OxR' 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
%|H]T]s adjusted profit 经调整的利润;调整后的利润
eowwN>-2C adjusted surplus 经调整的盈余额;调整后的盈余额
b(N\R_IQ~ adjusted value 经调整的价值;调整后的价值
M2cGr adjustment 调整;修订;理算〔保险〕
*bp09XG adjustment centre 调剂中心
Y({
R\W| adjustment lag 调整过程的时间差距;调整时差
>U*p[ FGW adjustment mechanism 调整机制
n32"cFPpT adjustment of loss 亏损调整
B\R X adjustment process 调整过程;调整程序
{?lndBP< adjustment range 调整幅度
')q4d0B`" administered exchange rate 受管制汇率
[r"Oi|
8I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
T=YVG@fm? administration expenses 行政费用
'8)kFR^9 administration fee 手续费;行政费
h9 DUS,G9, administration in bankruptcy 破产管理
&