A:
}Ej^"T:H_; A share A股;甲类股份
p,4S?cr>a abatement of tax 减税;减扣免税额
7vqE@;:dt ABN AMRO Bank N.V. 荷兰银行
yrzyus above-the-line expenditure 线上项目支出;经常预算支出
Dmtsu2o above-the-line receipt 线上项目收入;经常预算收入
%)}_OXWf: ABSA Asia Limited 南非联合亚洲有限公司
ZA4sEVHW absolute change 绝对数值变更
^]LWcJ?"^! absolute expenditure 实际开支
CIR2sr0a absolute guideline figure 绝对准则数字
h#h)=; absolute interest 绝对权益
ud(w0eX absolute order of discharge 绝对破产解除令
Lz-(1~o absolute profit margin 绝对利润幅度
17rg!'+ absolute value 实值;绝对值
5Shc$Awc! absolutely vested interest 绝对既得权益
(i)O@Jve absorbed cost 已吸收成本;已分摊成本
\a:-xwUu< absorption 吸收;分摊;合并
Dk~
JH9# absorption rate 吸收率;摊配率;分摊率
`C:J {` ACB Finance Limited 亚洲商业财务有限公司
)q7!CG'oY acceptable form of reciprocity 合理的互惠条件
f+Bv8 g acceptable rate 适当利率;适当汇率
N[=R$1\Z acceptance agreement 承兑协议
uCFpH5> acceptance for honour 参加承兑
'kCr1t acceptor 承兑人;接受人;受票人
*xKY>E+ acceptor for honour 参加承兑人
f<DqA/$ accident insurance 意外保险
:JxuaM8 Accident Insurance Association of Hong Kong 香港意外保险公会
5X`m.lhUc accident insurance scheme 意外保险计划
cTJG1'm accident year basis 意外年度基准
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Qk*B accommodation 通融;贷款
c}7Rt|`c accommodation bill 通融票据;空头票据
]T<RC\o accommodation party 汇票代发人
.|6Wmn-uS account balance 帐户余额;帐户结余
g dBH\K (\ account book 帐簿
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' <B0' account collected in advance 预收款项
-1F+,+m account current book 往来帐簿
9(9\kQj{C account of after-acquired property 事后取得的财产报告
7baQ4QY?n account of defaulter 拖欠帐目
y#{> tC account payable 应付帐款
LZpqv~av account payee only [A/C payee only] 只可转帐;存入收款人帐户
u_)'} account receivable 应收帐款
k8sjW!2 account receivable report 应收帐款报表
$T'lWD * account statement 结单;帐单;会计财务报表
[{-;cpM\ account title 帐户名称;会计科目
K30{Fcb< h accountant's report 会计师报告
5
.bU2C Accountant's Report Rules 会计师报告规则
r/ LgmVRn accounting and auditing procedure 会计与审计程序;会计与核数程序
tw]Q5:6 Accounting Arrangements 《会计安排》
^X?3e1om accounting basis 会计基础
[M.!7+$o accounting by Official Receiver 破产管理署署长呈交的帐目
_%aJ/Y0Cy Accounting Circular 《会计通告》
P_c9v/ accounting class 会计类别
.ktyA+r8v accounting date 记帐日期;会计结算日期
SnW>` accounting for money 款项核算
_$qH\>se Accounting Officer 会计主任
LT '2446 accounting period 会计报告期;会计期
G
Y ]bw accounting policy 会计政策;会计方针
"M:0lUy accounting practice 会计惯例
jTz~
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X[iQ%Y$/n accounting record 会计记录
.{#J2}+[_} accounting report 会计报告
20RI S j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RC]-9gd3Q Accounting Society of China 中国会计学会
Hn,;G`{ accounting statement 会计报表
^&8xfI6? accounting system 会计制度;会计系统
w`K=J!5y2g accounting transaction 会计事项;帐务交易
[Gb8o' accounting treatment 会计处理
r`CsR0[ accounting year 会计年度
_"c?[n accretion 增值;添加
PeB7Q=d)K1 accrual 应计项目;应累算数目
ER$qL"H
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+dSO?Y] accrual basis accounting 应计制会计;权责发生制会计
Xkb\fR6<K accrue 应累算;应计
-Fs<{^E3j accrued benefit 应累算利益
9rhl2E accrued charges 应计费用
eB*0}) accrued cumulative preference share dividend 应累算的累积优先股股息
B=+Py% accrued expenses 应累算费用
_ye74$# accrued interest payable 应付利息;应计未付利息
NXDuO_# accrued interest receivable 应收利息;应计未收利息
zH+a*R accrued right 累算权益
3 At%TA: accruing profit 应累算的利润
%FO#j 6 accumulated fiscal reserve 累积财政储备
Tf?|*P accumulated profit 累积利润;滚存溢利
3It9|Y"6[ accumulated reserve 累积储备
'e06QMp@ accumulation of surplus income 累积收益盈余
C.;H?So( acquired assets 既得资产
G$$y\e$ acquisition 收购;购置;取得
4brKAqg. acquisition cost 购置成本
dJD8c2G acquisition expenses 购置费用
3]g|Cwu acquisition of 100% interest 收购全部股权
<2>Qr(bb acquisition of control 取得控制权
BO)Q$*G~JD acquisition of fixed assets 购置固定资产
ify}xv acquisition of shell “买壳”
Mu]1e5^] acquisition price 收购价
`Kq4z62V act of God 天灾
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%Gc acting partner 执事合伙人
+(3U_]Lu active market 买卖活跃的市场;交投畅旺的市场;旺市
K.K=\
Y2 active partner 积极参与的合伙人
uMe]].04 active trading 交投活跃
i_6 Y6 actual circulation 实际流通
#)N}F/Od^ actual cost 实际成本
8!(09gW'> actual expenditure 实际开支;实际支出
VsM~$
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V
t@] actual market 现货市场
y d4\%%] actual price 现货价;实际价格
z<9wh2*M actual profit 实际利润
bs=x>F actual quotation 实盘;实际价位;实际报价
v46 5Z actual year basis 按实际年度计算
[GqQ6\ actuals 实货
iSg^np actuarial investigation 精算调查
^9*kZV<K actuarial principle 精算原则
Pwg?a actuarial report 精算师报告
0B?t:XU , Actuarial Society of Hong Kong 香港精算学会
'6zD`Q actuarial valuation 精算师估值
B)}.%G* actuary 精算师
`suEN@^ ad referendum agreement 暂定协议;有待覆核的协定
$,9A?' ad valorem duty 从价税;按值征税
ny{Yr>:2 ad valorem duty system 从价税制
h#7p&F ad valorem fee 从价费
Doj>Irj?7 ad valorem tariff 从价关税
nL@(|nJ[ additional allowance 额外免税额
j!<(` additional amount for unexpired risk 未过期风险的额外款额
J}'a|a@bk additional assessable profit 补加应评税利润
X1PXX!]lo[ additional assessment 补加评税
oF0BBs$ additional commitment 额外承担
%DR8M\d1~H additional commitment vote 额外承担拨款
FH}2wO~ _ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J-wF2*0r< additional dependent parent allowance 供养父母额外免税额
sbi+o,%1 additional provision 额外拨款
u#"L gG.X additional stamp duty 附加印花税
&nyJ :? additional tax 补加税罚款;补加税款
AeN$AqQd/ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
c Y(2}Ay adjudged bankrupt 被裁定破产
5b5Hc Inu adjudicated bankrupt 裁定破产人
R
*uwp'@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
TKBW2 adjudication of bankruptcy 裁定破产;宣告破产
Q'qz(G0 adjudication of insolvency 裁定无力偿还债务
=AIeYUh adjusted actual 经调整的实数;调整后的实数
M6o"|\ adjusted current assets 经调整的流动资产;调整后的流动资产
$vK(Qm adjusted figure 经调整的数字;调整后的数额
[DzZ:8 adjusted liabilities 经调整的负债;调整后的负债
BL^\"Xh$| adjusted loss 经调整的亏损;调整后的亏损
n3Q Rn^ 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
}5qpiS"V9 adjusted profit 经调整的利润;调整后的利润
nWz7$O adjusted surplus 经调整的盈余额;调整后的盈余额
6z keWR adjusted value 经调整的价值;调整后的价值
kzuI<DW adjustment 调整;修订;理算〔保险〕
-.=:@H}r adjustment centre 调剂中心
/\0g)B;] adjustment lag 调整过程的时间差距;调整时差
}lP'bu adjustment mechanism 调整机制
he\ pW5p adjustment of loss 亏损调整
LX2Re
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dFVx*{6 adjustment range 调整幅度
&;wNJ)Uc administered exchange rate 受管制汇率
Zt LZW/` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K*[`s'Ip- administration expenses 行政费用
FZ~^cK9g: administration fee 手续费;行政费
g/f^|: administration in bankruptcy 破产管理
R Q2DTQ-$ administration order 遗产管理令
"vL,c]D administrator 管理人;遗产管理人
C!z7sOu administrator of the estate 遗产管理人
eN{ewn#0. admission of debt 债项承认书
{usv*Cm admission of proof 接纳债权证明
\\UOpl advance 放贷款项;垫付款项;预支款项;预付款项
(@&+?A"6` advance account 暂支帐目;预付款帐户
QRKr2:o{ advance compensation 预付补偿金
64R~ $km advance from shareholder 股东垫款
ly~tB LH} advance pending reimbursement 预支以待日后付还
zz_(*0,Qcr advanced economy 先进经济体系
0hr4}FL8 advancement 预付;预付财产
dn}'B% advances warrant 垫款令
NA;OT7X[ advancing 贷出
SWWeN#Q adverse balance 逆差
sf5 F$ adverse exchange 逆汇
~,O&A B advertisement addressed to shareholders 在报章刊登的致股东通告
V+Y; advice for collection 托收通知书
fDD^?/^ advice of drawing 提款通知书;汇票通知书
P4{!/&/ advice of payment 付款通知
)N'rYS'9 Advisory Committee [Securities and Futures Commission]
sRKoM 谘询委员会〔证券及期货事务监察委员会〕
e[l#r>NT Advisory Committee on Diversification 经济多元化谘询委员会
(R|Ftjs . affidavit 誓章;遗产申报誓章
MlH0 affidavit of no receipt 述明无收款的誓章
1 ` ={** affiliate 联号;联营公司;附属公司
VteMsL/H affiliated company 附属公司;联号;联营公司
YM.Q?p4g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>%1mx\y^ affordability 负担能力
wx[Y2lUh6 African Development Bank [AfDB] 非洲开发银行
$WICyI{$ after-acquired property 事后取得的财产
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