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TpA\9N#$ A share A股;甲类股份
vIvVq:6_3 abatement of tax 减税;减扣免税额
,ZblIOWb ABN AMRO Bank N.V. 荷兰银行
LQnkcV above-the-line expenditure 线上项目支出;经常预算支出
EBtLzbj above-the-line receipt 线上项目收入;经常预算收入
iTW? W\d ABSA Asia Limited 南非联合亚洲有限公司
/~4"No@ absolute change 绝对数值变更
]nhr+;of/- absolute expenditure 实际开支
M4ozTp<$O absolute guideline figure 绝对准则数字
lyCW=nc absolute interest 绝对权益
`si#aU absolute order of discharge 绝对破产解除令
oJKa"H-jL absolute profit margin 绝对利润幅度
pj?XLiM54% absolute value 实值;绝对值
c:83LZ absolutely vested interest 绝对既得权益
k`". absorbed cost 已吸收成本;已分摊成本
zo;^m| absorption 吸收;分摊;合并
EkT."K absorption rate 吸收率;摊配率;分摊率
mVtXcP4b ACB Finance Limited 亚洲商业财务有限公司
e6=]m#O9 acceptable form of reciprocity 合理的互惠条件
`RMI(zI3g. acceptable rate 适当利率;适当汇率
@`FCiH M acceptance agreement 承兑协议
BQ^H? jo acceptance for honour 参加承兑
UZ8?[ acceptor 承兑人;接受人;受票人
Z%Z9oJ: acceptor for honour 参加承兑人
p2PY@d}}. accident insurance 意外保险
`P Xz Accident Insurance Association of Hong Kong 香港意外保险公会
2!N8rHRt accident insurance scheme 意外保险计划
R~bC,`Bh accident year basis 意外年度基准
W~_t~Vg5 accommodation 通融;贷款
y {q*s8NY accommodation bill 通融票据;空头票据
D+lzFn$3 accommodation party 汇票代发人
P?BGBbC account balance 帐户余额;帐户结余
%iJ%{{f` account book 帐簿
P)dL?vkK account collected in advance 预收款项
H1!iP$1#V account current book 往来帐簿
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4LI5T account of after-acquired property 事后取得的财产报告
3M5#4n\v$ account of defaulter 拖欠帐目
]E3U
J!! account payable 应付帐款
qDWsvx] account payee only [A/C payee only] 只可转帐;存入收款人帐户
m?s}QGSka account receivable 应收帐款
# N~,F@t account receivable report 应收帐款报表
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account statement 结单;帐单;会计财务报表
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;?qWB, account title 帐户名称;会计科目
Lw1T 4n accountant's report 会计师报告
l0*Gb Accountant's Report Rules 会计师报告规则
3CTX -#)vS accounting and auditing procedure 会计与审计程序;会计与核数程序
4eVI}, Accounting Arrangements 《会计安排》
zr76_~B1u accounting basis 会计基础
IB.yU,v accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》
^"8G`B$r accounting class 会计类别
wLuv6\E accounting date 记帐日期;会计结算日期
XwM611 accounting for money 款项核算
}~Q"s2 Accounting Officer 会计主任
h72UwJ2rw accounting period 会计报告期;会计期
4VN aq<8 accounting policy 会计政策;会计方针
Z?i /r5F accounting practice 会计惯例
}aB#z<B6 accounting principle 会计准则
#s5 pz8v accounting record 会计记录
Ju@Q6J5 accounting report 会计报告
cIXwiC8t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Kr L>FI Accounting Society of China 中国会计学会
x4Rk<Th"o accounting statement 会计报表
\(I6_a_{ accounting system 会计制度;会计系统
E04l| accounting transaction 会计事项;帐务交易
mN0=i(H< accounting treatment 会计处理
(yQ
5` accounting year 会计年度
(7lBID4 accretion 增值;添加
4yMW^:@ accrual 应计项目;应累算数目
EruP accrual basis 应计制;权责发生制
Hv#q:R8 accrual basis accounting 应计制会计;权责发生制会计
Q/_[--0 accrue 应累算;应计
dAx96Og:X" accrued benefit 应累算利益
]pTvMom$6 accrued charges 应计费用
#i QX6WF accrued cumulative preference share dividend 应累算的累积优先股股息
gL$&@NY accrued expenses 应累算费用
]/]ju$l9Z accrued interest payable 应付利息;应计未付利息
,S[K{y< accrued interest receivable 应收利息;应计未收利息
)"@t6. accrued right 累算权益
y_F}s9wj accruing profit 应累算的利润
9-h.|T2il accumulated fiscal reserve 累积财政储备
eN0P9.eqM accumulated profit 累积利润;滚存溢利
.R44$F accumulated reserve 累积储备
kD~uGA accumulation of surplus income 累积收益盈余
pLoy acquired assets 既得资产
!7lj>B A> acquisition 收购;购置;取得
r$)$n&j acquisition cost 购置成本
vfvlB[ acquisition expenses 购置费用
k/&]KYwu acquisition of 100% interest 收购全部股权
bk#xiuwT acquisition of control 取得控制权
fhp)S", acquisition of fixed assets 购置固定资产
RcY[rnI6 acquisition of shell “买壳”
T)u4S[
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s(@h 2:j act of God 天灾
f%^'P"R acting partner 执事合伙人
&R$Q\, active market 买卖活跃的市场;交投畅旺的市场;旺市
kv|,b active partner 积极参与的合伙人
_ P ,@ active trading 交投活跃
ESQ!@G/n actual circulation 实际流通
O?K./So& actual cost 实际成本
Wz=OSH7"f actual expenditure 实际开支;实际支出
B5=3r1Ly actual income 实际入息;实际收入;实际收益
RpQ*!a~O actual market 现货市场
yM$J52#d# actual price 现货价;实际价格
}*;EFR 6' actual profit 实际利润
Vk<k +=7 actual quotation 实盘;实际价位;实际报价
mPt)pn!rA actual year basis 按实际年度计算
UKB_Yy^Y actuals 实货
y]qsyR18i actuarial investigation 精算调查
4!%]fg}Um actuarial principle 精算原则
4_Rdp`x#J actuarial report 精算师报告
n`5WXpz4; Actuarial Society of Hong Kong 香港精算学会
4KIWb~0Y actuarial valuation 精算师估值
Cyk s actuary 精算师
'Tf9z+0; ad referendum agreement 暂定协议;有待覆核的协定
_'iDF ad valorem duty 从价税;按值征税
HFh /$VM ad valorem duty system 从价税制
l)}t,!M6 ad valorem fee 从价费
b;vNq ad valorem tariff 从价关税
DnyYMe!r additional allowance 额外免税额
u*R7zY additional amount for unexpired risk 未过期风险的额外款额
)LFD6\z1pl additional assessable profit 补加应评税利润
p]f&mBO* additional assessment 补加评税
ofCVbn additional commitment 额外承担
uCUu!Vfeg additional commitment vote 额外承担拨款
Y}1P~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EZAm)5:]A additional dependent parent allowance 供养父母额外免税额
WM< \e additional provision 额外拨款
h%b hrkD additional stamp duty 附加印花税
g5}7y\ additional tax 补加税罚款;补加税款
$[e%&h@JR Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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uO$K adjudged bankrupt 被裁定破产
"Gh#`T0#a adjudicated bankrupt 裁定破产人
&c^7O#j adjudication fee 裁定费;评定印花税额手续费;评估契据费
m# ad6
\ adjudication of bankruptcy 裁定破产;宣告破产
A~y VYC6l adjudication of insolvency 裁定无力偿还债务
Y?!/>q adjusted actual 经调整的实数;调整后的实数
$%}>zqD1 adjusted current assets 经调整的流动资产;调整后的流动资产
{CP o<lz adjusted figure 经调整的数字;调整后的数额
75 Fp[Q- adjusted liabilities 经调整的负债;调整后的负债
-N^=@Yx) adjusted loss 经调整的亏损;调整后的亏损
' o=E!? 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
~I)uWo adjusted profit 经调整的利润;调整后的利润
F ?mA1T>x adjusted surplus 经调整的盈余额;调整后的盈余额
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