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M5LfRBO A share A股;甲类股份
lf`{zc r: abatement of tax 减税;减扣免税额
C#.->\ ABN AMRO Bank N.V. 荷兰银行
O#4&8>;= above-the-line expenditure 线上项目支出;经常预算支出
i'<[DjMDlm above-the-line receipt 线上项目收入;经常预算收入
: g7@PJND ABSA Asia Limited 南非联合亚洲有限公司
B6+khuG( absolute change 绝对数值变更
g\|PcoLm absolute expenditure 实际开支
''cInTCr absolute guideline figure 绝对准则数字
d"1]4.c absolute interest 绝对权益
ql Ax absolute order of discharge 绝对破产解除令
`GBW%X/ absolute profit margin 绝对利润幅度
-u+vJ6EY absolute value 实值;绝对值
^cC,.Fdw absolutely vested interest 绝对既得权益
nQZx=JK absorbed cost 已吸收成本;已分摊成本
)N{Pw$l_ absorption 吸收;分摊;合并
G{~J|{t\yz absorption rate 吸收率;摊配率;分摊率
(Bb5?fw ACB Finance Limited 亚洲商业财务有限公司
5X:AbF acceptable form of reciprocity 合理的互惠条件
6D;Sgc5" acceptable rate 适当利率;适当汇率
G6Axs1a acceptance agreement 承兑协议
fivw~z|[@ acceptance for honour 参加承兑
zy?|ODM acceptor 承兑人;接受人;受票人
3@_xBz,I . acceptor for honour 参加承兑人
b<[Or^X
] accident insurance 意外保险
*uRBzO} Accident Insurance Association of Hong Kong 香港意外保险公会
PA{PD.4Du accident insurance scheme 意外保险计划
dw>C@c#" accident year basis 意外年度基准
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[Q( accommodation 通融;贷款
4&lv6`G ` accommodation bill 通融票据;空头票据
D(op)]8 accommodation party 汇票代发人
GRIti9GD account balance 帐户余额;帐户结余
[T4J{y64Y account book 帐簿
)2KF}{ account collected in advance 预收款项
S&5&];Ag account current book 往来帐簿
H\" sgoJ account of after-acquired property 事后取得的财产报告
[o#oak{U account of defaulter 拖欠帐目
XAKs0*J> account payable 应付帐款
h]&GLb&<? account payee only [A/C payee only] 只可转帐;存入收款人帐户
wD}l$& + account receivable 应收帐款
3PWL@>zi account receivable report 应收帐款报表
W&W5lArr account statement 结单;帐单;会计财务报表
#<"~~2? account title 帐户名称;会计科目
JPI3[.o accountant's report 会计师报告
|)DGkOtd Accountant's Report Rules 会计师报告规则
mkk6`,ov accounting and auditing procedure 会计与审计程序;会计与核数程序
sRR(`0Zp Accounting Arrangements 《会计安排》
G^|:N[>B accounting basis 会计基础
.[KrlfI accounting by Official Receiver 破产管理署署长呈交的帐目
m]0;"jeL Accounting Circular 《会计通告》
A/$QaB,x accounting class 会计类别
J$DE"|- accounting date 记帐日期;会计结算日期
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OT accounting for money 款项核算
ij`w} V Accounting Officer 会计主任
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accounting period 会计报告期;会计期
A0s ZOCky accounting policy 会计政策;会计方针
~8Fk(E_ accounting practice 会计惯例
=!A_^;NQf accounting principle 会计准则
%g$o/A$ accounting record 会计记录
^$jb7HMObI accounting report 会计报告
./Zk`-OBT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F`W?II? Accounting Society of China 中国会计学会
nsC3 accounting statement 会计报表
Xf]d. : accounting system 会计制度;会计系统
k/_ 59@) accounting transaction 会计事项;帐务交易
)T2Caqs2 accounting treatment 会计处理
z6\UGSL accounting year 会计年度
;%9 |kU accretion 增值;添加
9!\B6=r y4 accrual 应计项目;应累算数目
DH!~ BB; accrual basis 应计制;权责发生制
OX7M8cmc+ accrual basis accounting 应计制会计;权责发生制会计
Yx%Hs5}8 accrue 应累算;应计
a$OE0zn` accrued benefit 应累算利益
X=&ET)8-Y accrued charges 应计费用
[=q1T3 accrued cumulative preference share dividend 应累算的累积优先股股息
9d659iC accrued expenses 应累算费用
^98~U\ar accrued interest payable 应付利息;应计未付利息
!sP{gi#= accrued interest receivable 应收利息;应计未收利息
qOtgve`jX accrued right 累算权益
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R\OeH+ accruing profit 应累算的利润
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accumulated fiscal reserve 累积财政储备
20 h, ^ accumulated profit 累积利润;滚存溢利
.f2bNnB~pP accumulated reserve 累积储备
g}{aZ$sta accumulation of surplus income 累积收益盈余
RWZSQ~ acquired assets 既得资产
;7V%#- acquisition 收购;购置;取得
L|7R9+ZG acquisition cost 购置成本
bl;1i@Z*M acquisition expenses 购置费用
Z]Cq3~l acquisition of 100% interest 收购全部股权
I-*S&SiXjI acquisition of control 取得控制权
BhGu!Y6f acquisition of fixed assets 购置固定资产
6,"Q=9k4[ acquisition of shell “买壳”
OX!tsARC@ acquisition price 收购价
n5NsmVW \x act of God 天灾
ES7>H acting partner 执事合伙人
-<!NXm|kvz active market 买卖活跃的市场;交投畅旺的市场;旺市
}B+C~@j active partner 积极参与的合伙人
J/aC}}5D active trading 交投活跃
8qTys8 actual circulation 实际流通
I"<\<^B< actual cost 实际成本
Om\vMd@! actual expenditure 实际开支;实际支出
*Kgks 4 actual income 实际入息;实际收入;实际收益
Rtl"Ub@HV actual market 现货市场
=s2*H8] actual price 现货价;实际价格
k$R-#f; actual profit 实际利润
sIGMA$EK actual quotation 实盘;实际价位;实际报价
S`0(*A[W* actual year basis 按实际年度计算
u|TeE\0 actuals 实货
%T%sGDCV actuarial investigation 精算调查
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actuarial principle 精算原则
9}<ile7^ actuarial report 精算师报告
<0&*9ZeD Actuarial Society of Hong Kong 香港精算学会
"Og7rl actuarial valuation 精算师估值
Id .nu/ actuary 精算师
pJ"qu,w ad referendum agreement 暂定协议;有待覆核的协定
IueFx u ad valorem duty 从价税;按值征税
P@Oo$ o ad valorem duty system 从价税制
W+?4jwqw ad valorem fee 从价费
Ckuh:bs ad valorem tariff 从价关税
<uw9DU7G additional allowance 额外免税额
f+,qNvBY/ additional amount for unexpired risk 未过期风险的额外款额
[!#L6&:a8 additional assessable profit 补加应评税利润
'8H4shYg additional assessment 补加评税
Hk.TM2{w additional commitment 额外承担
;))+>%SGCt additional commitment vote 额外承担拨款
l4YJ c additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oIzj,v8$ additional dependent parent allowance 供养父母额外免税额
~Otoqu| additional provision 额外拨款
mnX2a additional stamp duty 附加印花税
:KP@RZm additional tax 补加税罚款;补加税款
giw &&l=_ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
G@X% +$I adjudged bankrupt 被裁定破产
051E6- adjudicated bankrupt 裁定破产人
|{NYkw adjudication fee 裁定费;评定印花税额手续费;评估契据费
oQVgyj. adjudication of bankruptcy 裁定破产;宣告破产
L48_96 adjudication of insolvency 裁定无力偿还债务
1 bU,$4 adjusted actual 经调整的实数;调整后的实数
e\zm7_+i{ adjusted current assets 经调整的流动资产;调整后的流动资产
CXMLt adjusted figure 经调整的数字;调整后的数额
{Gk1vcq adjusted liabilities 经调整的负债;调整后的负债
g@!V3V adjusted loss 经调整的亏损;调整后的亏损
plstZ,#j 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
08\,<9 adjusted profit 经调整的利润;调整后的利润
eJX9_6m- adjusted surplus 经调整的盈余额;调整后的盈余额
fxHH;hRfv adjusted value 经调整的价值;调整后的价值
aSQ#k;T[ adjustment 调整;修订;理算〔保险〕
$Sip$\+* adjustment centre 调剂中心
2-v%`fA adjustment lag 调整过程的时间差距;调整时差
!PQ<04jA! adjustment mechanism 调整机制
y/7\?qfTk adjustment of loss 亏损调整
0znR0%~ adjustment process 调整过程;调整程序
_8UU'1d adjustment range 调整幅度
'S&zCTX7j administered exchange rate 受管制汇率
0pd'93C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
16( QR- administration expenses 行政费用
p6Gy,C. administration fee 手续费;行政费
[]1C$.5DD administration in bankruptcy 破产管理
*P=VFP administration order 遗产管理令
E4/Dr}4 administrator 管理人;遗产管理人
3;{kJQ administrator of the estate 遗产管理人
mNTzUoZF'@ admission of debt 债项承认书
;'@9[N9 admission of proof 接纳债权证明
~HsJUro advance 放贷款项;垫付款项;预支款项;预付款项
m&,(Jla advance account 暂支帐目;预付款帐户
`d`T*_ advance compensation 预付补偿金
^Y \"}D advance from shareholder 股东垫款
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8ZeC# advance pending reimbursement 预支以待日后付还
u `6:5k advanced economy 先进经济体系
!z3jTv advancement 预付;预付财产
Cnh \%OW advances warrant 垫款令
X5$ Iyis advancing 贷出
xY(*.T9K adverse balance 逆差
%l[( Iw adverse exchange 逆汇
E]-/Zbvdv advertisement addressed to shareholders 在报章刊登的致股东通告
>}i E( advice for collection 托收通知书
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