A:
/Ci*Az P A share A股;甲类股份
8T)&`dM6P~ abatement of tax 减税;减扣免税额
*Lqg=9kzr ABN AMRO Bank N.V. 荷兰银行
7JJ/D4uT above-the-line expenditure 线上项目支出;经常预算支出
$Xm6N@ above-the-line receipt 线上项目收入;经常预算收入
q$(5Vd: ABSA Asia Limited 南非联合亚洲有限公司
bg,9@ }"F absolute change 绝对数值变更
5{e,L>H< absolute expenditure 实际开支
|*/[`|*G absolute guideline figure 绝对准则数字
3DgsI7-F absolute interest 绝对权益
sZ,Y60s8a absolute order of discharge 绝对破产解除令
L"jY+{oLIJ absolute profit margin 绝对利润幅度
B.r4$:+jb2 absolute value 实值;绝对值
Ian[LbCWB absolutely vested interest 绝对既得权益
QqNW}:# absorbed cost 已吸收成本;已分摊成本
c9qR'2 absorption 吸收;分摊;合并
j]|U absorption rate 吸收率;摊配率;分摊率
\s"U{N- ACB Finance Limited 亚洲商业财务有限公司
4(6b(]G'# acceptable form of reciprocity 合理的互惠条件
PO:"B6 acceptable rate 适当利率;适当汇率
W14F acceptance agreement 承兑协议
,GWNLm\5 acceptance for honour 参加承兑
k3?rp`V1 acceptor 承兑人;接受人;受票人
;W>Cqg= acceptor for honour 参加承兑人
c~QS9)=E accident insurance 意外保险
=OIw*L8C"I Accident Insurance Association of Hong Kong 香港意外保险公会
qy)_wM accident insurance scheme 意外保险计划
WrPUd{QM accident year basis 意外年度基准
/sM~Uq? accommodation 通融;贷款
H{J'#
9H accommodation bill 通融票据;空头票据
g~V+4+ accommodation party 汇票代发人
nOx4<Wk& account balance 帐户余额;帐户结余
lif&@of account book 帐簿
FR2=
las"z account collected in advance 预收款项
\^I>Q_LU account current book 往来帐簿
q9w~A-Oh`1 account of after-acquired property 事后取得的财产报告
RrUBpqA account of defaulter 拖欠帐目
bVP"(H] account payable 应付帐款
rc&%m account payee only [A/C payee only] 只可转帐;存入收款人帐户
_@S`5;4x account receivable 应收帐款
xGTP;NT_H account receivable report 应收帐款报表
ljl^ GFo account statement 结单;帐单;会计财务报表
@36u8pE account title 帐户名称;会计科目
z[`@}}Q accountant's report 会计师报告
Zo1,1O Accountant's Report Rules 会计师报告规则
;XM{o:1Y[ accounting and auditing procedure 会计与审计程序;会计与核数程序
F}Vr:~ Accounting Arrangements 《会计安排》
2'=T[<nNB accounting basis 会计基础
ifN64`AhRX accounting by Official Receiver 破产管理署署长呈交的帐目
uqz]J$ Accounting Circular 《会计通告》
}D+}DPL{^ accounting class 会计类别
X7k.zlH7T accounting date 记帐日期;会计结算日期
iq(
)8nxi accounting for money 款项核算
`al<(FwGE Accounting Officer 会计主任
rZ8`sIWQt accounting period 会计报告期;会计期
bfo[" accounting policy 会计政策;会计方针
cwiX8e"3 accounting practice 会计惯例
45hF`b>%, accounting principle 会计准则
ca+5=+X7 accounting record 会计记录
{o(j^@ accounting report 会计报告
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O$ %-70 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
n ; {76Q Accounting Society of China 中国会计学会
;a:[8 Yi accounting statement 会计报表
LL:_L< accounting system 会计制度;会计系统
%*BlWk!Q accounting transaction 会计事项;帐务交易
>EY3/Go> accounting treatment 会计处理
vpmj||\- accounting year 会计年度
.\>v0Du accretion 增值;添加
MEB it accrual 应计项目;应累算数目
cnTaJ/o accrual basis 应计制;权责发生制
I? ,>DHUX accrual basis accounting 应计制会计;权责发生制会计
I`NjqyTW accrue 应累算;应计
$D G?M6 accrued benefit 应累算利益
~69&6C1Ch accrued charges 应计费用
w@,zFV accrued cumulative preference share dividend 应累算的累积优先股股息
P.gb1$7< accrued expenses 应累算费用
'7O3/GDK accrued interest payable 应付利息;应计未付利息
Gea\,{E9xA accrued interest receivable 应收利息;应计未收利息
13taFVdU accrued right 累算权益
$Xq!L accruing profit 应累算的利润
1GzAG;UUo6 accumulated fiscal reserve 累积财政储备
,v"YqD+GC5 accumulated profit 累积利润;滚存溢利
6Ybg^0m accumulated reserve 累积储备
T=ev[ mS accumulation of surplus income 累积收益盈余
W6Y]N/v3> acquired assets 既得资产
JtER_(. acquisition 收购;购置;取得
AK@9?_D acquisition cost 购置成本
/Rl6g9} acquisition expenses 购置费用
3Z1CWzq( acquisition of 100% interest 收购全部股权
O({2ivX acquisition of control 取得控制权
` V##Y acquisition of fixed assets 购置固定资产
.V,@k7U,V acquisition of shell “买壳”
FSND>\> acquisition price 收购价
p,#o<W act of God 天灾
eA<0$Gs,h acting partner 执事合伙人
!KUi\yQ1 active market 买卖活跃的市场;交投畅旺的市场;旺市
#\=F O> active partner 积极参与的合伙人
% >=!p active trading 交投活跃
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{>7-0 actual circulation 实际流通
e%b6(% actual cost 实际成本
u?C#4 actual expenditure 实际开支;实际支出
wb0L.'jyR) actual income 实际入息;实际收入;实际收益
WlU0:(d actual market 现货市场
VVlr*` actual price 现货价;实际价格
z4N*b"QF actual profit 实际利润
wpN=,&! actual quotation 实盘;实际价位;实际报价
q@{Bt{$x actual year basis 按实际年度计算
lnjXDoVb< actuals 实货
5 sX+~Q actuarial investigation 精算调查
vam;4vyu actuarial principle 精算原则
7' Mm205\ actuarial report 精算师报告
$ ` "" Actuarial Society of Hong Kong 香港精算学会
Hl,W=2N actuarial valuation 精算师估值
*WuID2cOI actuary 精算师
Z.L c>7o ad referendum agreement 暂定协议;有待覆核的协定
'tH_p ad valorem duty 从价税;按值征税
s%W C/ZK ad valorem duty system 从价税制
,y#Kv|R ad valorem fee 从价费
;=MU';o ad valorem tariff 从价关税
K|epPGRr additional allowance 额外免税额
{z{bY\ additional amount for unexpired risk 未过期风险的额外款额
yK=cZw%D additional assessable profit 补加应评税利润
.6Pw|xu`Pw additional assessment 补加评税
5?x>9Ca additional commitment 额外承担
wfH^<jY)E additional commitment vote 额外承担拨款
I`!<9OTBj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6^`1\
#f additional dependent parent allowance 供养父母额外免税额
F'21jy& additional provision 额外拨款
BI%$c~wS additional stamp duty 附加印花税
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