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z.VyRB i0 A share A股;甲类股份
<K4,7J$}h abatement of tax 减税;减扣免税额
ZzBQe ABN AMRO Bank N.V. 荷兰银行
STw#lU) %( above-the-line expenditure 线上项目支出;经常预算支出
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Ry4- above-the-line receipt 线上项目收入;经常预算收入
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NpT}dj ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更
^F"iP7 absolute expenditure 实际开支
@*DyZB absolute guideline figure 绝对准则数字
-+em!g' absolute interest 绝对权益
'EfR|7m absolute order of discharge 绝对破产解除令
_ _>.,gL7 absolute profit margin 绝对利润幅度
:4T("a5aM absolute value 实值;绝对值
eDZ8w absolutely vested interest 绝对既得权益
0W()lQ absorbed cost 已吸收成本;已分摊成本
Q;J`Q wkH absorption 吸收;分摊;合并
6q6FB absorption rate 吸收率;摊配率;分摊率
%F*|;o7 s ACB Finance Limited 亚洲商业财务有限公司
@b3#X@e} acceptable form of reciprocity 合理的互惠条件
okFvn; acceptable rate 适当利率;适当汇率
T'aec]u acceptance agreement 承兑协议
l?)ZJ3]a acceptance for honour 参加承兑
H7kPM[ acceptor 承兑人;接受人;受票人
A?T<",bO acceptor for honour 参加承兑人
FsGlJ accident insurance 意外保险
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5F Accident Insurance Association of Hong Kong 香港意外保险公会
"h7tnMS accident insurance scheme 意外保险计划
fn/7wO$! accident year basis 意外年度基准
*79m^ accommodation 通融;贷款
`H3.,] accommodation bill 通融票据;空头票据
`3'0I /d"z accommodation party 汇票代发人
~b|`'kU account balance 帐户余额;帐户结余
]}6w#)]" account book 帐簿
08m;{+|vY account collected in advance 预收款项
s{4 \xAS> account current book 往来帐簿
:aIN9; account of after-acquired property 事后取得的财产报告
<x),,a=X account of defaulter 拖欠帐目
:g\rQazxO account payable 应付帐款
q(5+xSg"gK account payee only [A/C payee only] 只可转帐;存入收款人帐户
6 Ik,zQL account receivable 应收帐款
x/:4{ account receivable report 应收帐款报表
:ECi+DxBK account statement 结单;帐单;会计财务报表
M8b4NF_& account title 帐户名称;会计科目
@v*/R%rv t accountant's report 会计师报告
5Fm=/o1 Accountant's Report Rules 会计师报告规则
|uH%6&\ accounting and auditing procedure 会计与审计程序;会计与核数程序
m3g2b _; Accounting Arrangements 《会计安排》
`ZaT}#Y accounting basis 会计基础
M#@aB"@J> accounting by Official Receiver 破产管理署署长呈交的帐目
35*\_9/# Accounting Circular 《会计通告》
LN_OD5gZ accounting class 会计类别
WWZ9._ accounting date 记帐日期;会计结算日期
VNtPKtx\ accounting for money 款项核算
,[nm_^R*\ Accounting Officer 会计主任
STA4 p6 accounting period 会计报告期;会计期
{+g[l5CR[ accounting policy 会计政策;会计方针
Sm2>'C accounting practice 会计惯例
.6pOvGKb accounting principle 会计准则
l**;k+hw accounting record 会计记录
$Vv}XMxw accounting report 会计报告
p=QYc)3F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<vbIp& Accounting Society of China 中国会计学会
?QDWuPhN accounting statement 会计报表
M'1!<a-Mp accounting system 会计制度;会计系统
j,2l8? accounting transaction 会计事项;帐务交易
da$BUAqU accounting treatment 会计处理
8%~t accounting year 会计年度
VIR. yh accretion 增值;添加
S2VVv$r_6 accrual 应计项目;应累算数目
Q^Bt1C accrual basis 应计制;权责发生制
D["MUB4l accrual basis accounting 应计制会计;权责发生制会计
jRpdft accrue 应累算;应计
VZIR4J[\. accrued benefit 应累算利益
www`=)A; accrued charges 应计费用
)OsLrq/ accrued cumulative preference share dividend 应累算的累积优先股股息
s/1 #DM" accrued expenses 应累算费用
KIVH!2q; accrued interest payable 应付利息;应计未付利息
qOG}[%<^n7 accrued interest receivable 应收利息;应计未收利息
[W,-1.$!dM accrued right 累算权益
C+MSVc accruing profit 应累算的利润
XDD<oo accumulated fiscal reserve 累积财政储备
wp.TfKxw accumulated profit 累积利润;滚存溢利
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Kb accumulated reserve 累积储备
[[)_BmS5r accumulation of surplus income 累积收益盈余
3|Y!2b(:? acquired assets 既得资产
~tGCLf]c\ acquisition 收购;购置;取得
C6&( c acquisition cost 购置成本
H%z@h~s> acquisition expenses 购置费用
.#5l$[' acquisition of 100% interest 收购全部股权
&}`K^5K|O: acquisition of control 取得控制权
$'[q4 wo< acquisition of fixed assets 购置固定资产
\`xkp[C acquisition of shell “买壳”
y02u?wJ acquisition price 收购价
XvSIWs act of God 天灾
_hCJ|Rrln acting partner 执事合伙人
8Vt4HD 08 active market 买卖活跃的市场;交投畅旺的市场;旺市
qSO*$1i active partner 积极参与的合伙人
*N/hc active trading 交投活跃
ad`_>lA4Lp actual circulation 实际流通
Z# Lx_*p]Q actual cost 实际成本
hGP1(pH. actual expenditure 实际开支;实际支出
Vul+]h[!h actual income 实际入息;实际收入;实际收益
q3'o|pp actual market 现货市场
)8{6+{5lu actual price 现货价;实际价格
j:1uP^. actual profit 实际利润
=`I?mn& actual quotation 实盘;实际价位;实际报价
c/u_KJFF-n actual year basis 按实际年度计算
Eb.;^=x actuals 实货
wh~sZ actuarial investigation 精算调查
D(r:}pyU actuarial principle 精算原则
G"S5ki`o actuarial report 精算师报告
Kv+Bfh Actuarial Society of Hong Kong 香港精算学会
|j_`z@7( actuarial valuation 精算师估值
hE!7RM+Y actuary 精算师
]X" / yAn ad referendum agreement 暂定协议;有待覆核的协定
LBX%H GH ad valorem duty 从价税;按值征税
Wtv#h~jy9 ad valorem duty system 从价税制
[l[{6ZXt ad valorem fee 从价费
~r`Wr`]_ z ad valorem tariff 从价关税
)XVh&'(r additional allowance 额外免税额
;WI]vn additional amount for unexpired risk 未过期风险的额外款额
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Iu%5 z additional assessable profit 补加应评税利润
z*.v_Mx additional assessment 补加评税
"jZm0U$,* additional commitment 额外承担
\OHv|8!EI@ additional commitment vote 额外承担拨款
$+:(f{Va* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`X+j2TmS additional dependent parent allowance 供养父母额外免税额
A'"-m)1P additional provision 额外拨款
[a8+( additional stamp duty 附加印花税
}#aKFcvg additional tax 补加税罚款;补加税款
>x'bZ]gm Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
c)1=U_6 1 adjudged bankrupt 被裁定破产
wR7aQg adjudicated bankrupt 裁定破产人
+(ny|r[# adjudication fee 裁定费;评定印花税额手续费;评估契据费
p~bkf> adjudication of bankruptcy 裁定破产;宣告破产
3B,QJ& adjudication of insolvency 裁定无力偿还债务
x9}++r adjusted actual 经调整的实数;调整后的实数
t>U!Zal" adjusted current assets 经调整的流动资产;调整后的流动资产
gEKO128 adjusted figure 经调整的数字;调整后的数额
J#7(]!;F adjusted liabilities 经调整的负债;调整后的负债
R[yL_> adjusted loss 经调整的亏损;调整后的亏损
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Z%/W)t adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
Uh+jt,RB` adjusted profit 经调整的利润;调整后的利润
org*z!;. adjusted surplus 经调整的盈余额;调整后的盈余额
XZ:1!; adjusted value 经调整的价值;调整后的价值
9oq)X[ adjustment 调整;修订;理算〔保险〕
5V|tXsy: adjustment centre 调剂中心
I>((o` adjustment lag 调整过程的时间差距;调整时差
g[!Cj, adjustment mechanism 调整机制
C.E[6$oVc adjustment of loss 亏损调整
oO:LG%q adjustment process 调整过程;调整程序
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