A:
lHIM}~#;nd A share A股;甲类股份
b u"!jHPB abatement of tax 减税;减扣免税额
a'z7(8$$ ABN AMRO Bank N.V. 荷兰银行
&VcV$8k above-the-line expenditure 线上项目支出;经常预算支出
1i] ^{;] above-the-line receipt 线上项目收入;经常预算收入
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;Z(.* ABSA Asia Limited 南非联合亚洲有限公司
Tb-F]lg$ absolute change 绝对数值变更
;UP $yM; absolute expenditure 实际开支
UY2O Z&& absolute guideline figure 绝对准则数字
YAmb`CP absolute interest 绝对权益
<^uBoKB/f absolute order of discharge 绝对破产解除令
bs'n+:X` absolute profit margin 绝对利润幅度
CWS4lx absolute value 实值;绝对值
xP,hTE absolutely vested interest 绝对既得权益
OUXR absorbed cost 已吸收成本;已分摊成本
rXU\ absorption 吸收;分摊;合并
+t;7tQDVB absorption rate 吸收率;摊配率;分摊率
Xs?o{]Fe ACB Finance Limited 亚洲商业财务有限公司
"wHFN>5B acceptable form of reciprocity 合理的互惠条件
~3 bPIg7D acceptable rate 适当利率;适当汇率
E+JqWR5 acceptance agreement 承兑协议
V2G6Kw9gt acceptance for honour 参加承兑
]$_NyAoBb acceptor 承兑人;接受人;受票人
1!gbTeVlY acceptor for honour 参加承兑人
'`<w#z}AF accident insurance 意外保险
!v0LBe4 Accident Insurance Association of Hong Kong 香港意外保险公会
>dG[G> accident insurance scheme 意外保险计划
N.{D$" accident year basis 意外年度基准
6MkP |vr6 accommodation 通融;贷款
;w[0t}dPl accommodation bill 通融票据;空头票据
{.\TtE accommodation party 汇票代发人
#C3.Jef account balance 帐户余额;帐户结余
-D$8 account book 帐簿
O8.5}>gDn. account collected in advance 预收款项
i7>tU= account current book 往来帐簿
&`XVq"7 account of after-acquired property 事后取得的财产报告
?K\axf>F account of defaulter 拖欠帐目
m%e68c account payable 应付帐款
mdgi5v account payee only [A/C payee only] 只可转帐;存入收款人帐户
VU d\QR- account receivable 应收帐款
D5HZ2cz|a account receivable report 应收帐款报表
"FKOaQ%IH account statement 结单;帐单;会计财务报表
@{O`E^}-D account title 帐户名称;会计科目
W{gb:^;zb accountant's report 会计师报告
6i~WcAs Accountant's Report Rules 会计师报告规则
[zM-^ accounting and auditing procedure 会计与审计程序;会计与核数程序
Ez=Olbk Accounting Arrangements 《会计安排》
#
4PVVu< accounting basis 会计基础
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??=Gz accounting by Official Receiver 破产管理署署长呈交的帐目
:[!j?)%> Accounting Circular 《会计通告》
]P?vdgEM& accounting class 会计类别
C 6AUNRpl accounting date 记帐日期;会计结算日期
Z/;aT -N accounting for money 款项核算
I(0~n,=j Accounting Officer 会计主任
iW /}# accounting period 会计报告期;会计期
ox (%5c)b| accounting policy 会计政策;会计方针
d;}nh2* accounting practice 会计惯例
{jX2} accounting principle 会计准则
Per1IcN accounting record 会计记录
>J>[& zS accounting report 会计报告
3jC_AO%T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A$:U'ZG_ Accounting Society of China 中国会计学会
qm o9G accounting statement 会计报表
eHDN\QA 2 accounting system 会计制度;会计系统
KMjhZap% accounting transaction 会计事项;帐务交易
R!N%o~C2- accounting treatment 会计处理
\)?HJ accounting year 会计年度
%F4%H|G accretion 增值;添加
`lt"[K< accrual 应计项目;应累算数目
=>af@C.2 accrual basis 应计制;权责发生制
v-_e)m^ accrual basis accounting 应计制会计;权责发生制会计
v OpKNp accrue 应累算;应计
7s{GbU\ accrued benefit 应累算利益
<<R*2b accrued charges 应计费用
kq,ucU%>p accrued cumulative preference share dividend 应累算的累积优先股股息
DZPPJ2 } accrued expenses 应累算费用
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E)obE accrued interest payable 应付利息;应计未付利息
QW(Mz Hg accrued interest receivable 应收利息;应计未收利息
}@+:\ accrued right 累算权益
~1vDV>dpE accruing profit 应累算的利润
C&rkvM8 accumulated fiscal reserve 累积财政储备
O+Y6N accumulated profit 累积利润;滚存溢利
xx%j.zDI] accumulated reserve 累积储备
` v@m-j6 accumulation of surplus income 累积收益盈余
Ge-vWf-RbB acquired assets 既得资产
Y#P%6Fy acquisition 收购;购置;取得
'u |c acquisition cost 购置成本
tHwMX1 IG acquisition expenses 购置费用
wov\kV acquisition of 100% interest 收购全部股权
6MMOf\
acquisition of control 取得控制权
BeoDKdAwY acquisition of fixed assets 购置固定资产
JHTSUq acquisition of shell “买壳”
o="M acquisition price 收购价
-fHy-Oh act of God 天灾
8&`LYdzt acting partner 执事合伙人
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Ky[1 active market 买卖活跃的市场;交投畅旺的市场;旺市
#KexvP&* active partner 积极参与的合伙人
Q:k}Jl active trading 交投活跃
)ea>% actual circulation 实际流通
KEjWRwN actual cost 实际成本
XXn67sF/ actual expenditure 实际开支;实际支出
R3&Iu=g actual income 实际入息;实际收入;实际收益
%.-4!vj actual market 现货市场
GM f
`A,> actual price 现货价;实际价格
A!WKnb_` actual profit 实际利润
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s76 actual quotation 实盘;实际价位;实际报价
* kDC liL actual year basis 按实际年度计算
Cl8Cg~2 actuals 实货
CSq4x5!_7> actuarial investigation 精算调查
UIN<2F_ actuarial principle 精算原则
hAnPXiD actuarial report 精算师报告
!/i{l Actuarial Society of Hong Kong 香港精算学会
}.m< actuarial valuation 精算师估值
YvyNHW& actuary 精算师
Jgd'1'FOs ad referendum agreement 暂定协议;有待覆核的协定
++Ts ad valorem duty 从价税;按值征税
8_B4?` k ad valorem duty system 从价税制
EC!02S ad valorem fee 从价费
62o:,IcoG ad valorem tariff 从价关税
.Una+Z additional allowance 额外免税额
ARwD~Tr additional amount for unexpired risk 未过期风险的额外款额
HjD8u`qQ additional assessable profit 补加应评税利润
hxd`OG<gF additional assessment 补加评税
94.DHZqh additional commitment 额外承担
EF}\brD1 additional commitment vote 额外承担拨款
EPM-df!= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J({Xg? additional dependent parent allowance 供养父母额外免税额
RF4vtQC= additional provision 额外拨款
9FYUo additional stamp duty 附加印花税
tKx~1- additional tax 补加税罚款;补加税款
gS]@I0y8
. Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Mhf5bN|wQ adjudged bankrupt 被裁定破产
&n}f? adjudicated bankrupt 裁定破产人
O#~yKqB adjudication fee 裁定费;评定印花税额手续费;评估契据费
}1i`6`y1 adjudication of bankruptcy 裁定破产;宣告破产
gANuBWh8T adjudication of insolvency 裁定无力偿还债务
&zeyE;/Hj adjusted actual 经调整的实数;调整后的实数
][h%UrV adjusted current assets 经调整的流动资产;调整后的流动资产
_w+:Dv~*a adjusted figure 经调整的数字;调整后的数额
ipgC RHE adjusted liabilities 经调整的负债;调整后的负债
j8{i#;s!" adjusted loss 经调整的亏损;调整后的亏损
qqr?!vem6 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
f:|1_ j adjusted profit 经调整的利润;调整后的利润
J1RJ*mo7, adjusted surplus 经调整的盈余额;调整后的盈余额
GmEJhr.3`= adjusted value 经调整的价值;调整后的价值
cyv`B3} adjustment 调整;修订;理算〔保险〕
Z=Y& B>:[ adjustment centre 调剂中心
6@ IXqKz adjustment lag 调整过程的时间差距;调整时差
)SRefW.v adjustment mechanism 调整机制
@oY~..d` adjustment of loss 亏损调整
L<-_1!wh adjustment process 调整过程;调整程序
6/Xk7B adjustment range 调整幅度
Eog0TQ+* administered exchange rate 受管制汇率
)E@.!Ut4o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JNYFD8J~ administration expenses 行政费用
z] PSpUd administration fee 手续费;行政费
>j(_[z|v3 administration in bankruptcy 破产管理
wyj{zWRJp administration order 遗产管理令
BsqP?/ administrator 管理人;遗产管理人
a# y;dK administrator of the estate 遗产管理人
l%pu HZ)t admission of debt 债项承认书
5Y'qaIFR admission of proof 接纳债权证明
~f1%8z advance 放贷款项;垫付款项;预支款项;预付款项
lVR~Bh advance account 暂支帐目;预付款帐户
T?soJ]A advance compensation 预付补偿金
?2;&O`x* advance from shareholder 股东垫款
ag#S6E^%S advance pending reimbursement 预支以待日后付还
8Pn#+IvCE advanced economy 先进经济体系
%x{kc3PnO advancement 预付;预付财产
m=A(NKZ
advances warrant 垫款令
)c83/= <v advancing 贷出
foF({4q7b^ adverse balance 逆差
mPN@{.(j adverse exchange 逆汇
A gg<tM{yB advertisement addressed to shareholders 在报章刊登的致股东通告
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