A:
V$iA3)7W% A share A股;甲类股份
7Up-a^k^` abatement of tax 减税;减扣免税额
sya!VF]` ABN AMRO Bank N.V. 荷兰银行
Yt_t> above-the-line expenditure 线上项目支出;经常预算支出
KG96;l@'( above-the-line receipt 线上项目收入;经常预算收入
M\Wg|gpy ABSA Asia Limited 南非联合亚洲有限公司
rTOex]@N absolute change 绝对数值变更
(9'q/qgTO absolute expenditure 实际开支
7TU77 absolute guideline figure 绝对准则数字
9"/=D9o9 absolute interest 绝对权益
HCYy9 absolute order of discharge 绝对破产解除令
bP|-GCKM8 absolute profit margin 绝对利润幅度
\<y|[ absolute value 实值;绝对值
-]YsiE?r absolutely vested interest 绝对既得权益
Nr"GxezU+A absorbed cost 已吸收成本;已分摊成本
0C"2?etMx absorption 吸收;分摊;合并
7|[Dr@.S absorption rate 吸收率;摊配率;分摊率
C\;%IGn ACB Finance Limited 亚洲商业财务有限公司
}N,v&B acceptable form of reciprocity 合理的互惠条件
=i2]qj\ acceptable rate 适当利率;适当汇率
'%rn-|) acceptance agreement 承兑协议
Z^J)]UL/ acceptance for honour 参加承兑
d7x6r3J$ acceptor 承兑人;接受人;受票人
[iyhrc:@ acceptor for honour 参加承兑人
xk,1D accident insurance 意外保险
RUut7[r Accident Insurance Association of Hong Kong 香港意外保险公会
p_fsEY accident insurance scheme 意外保险计划
B4c;/W- accident year basis 意外年度基准
5nmE*( accommodation 通融;贷款
;2MdvHhz1 accommodation bill 通融票据;空头票据
OMab! accommodation party 汇票代发人
V,\}|_GY account balance 帐户余额;帐户结余
.#K\u![@N account book 帐簿
.%\||1F< account collected in advance 预收款项
RaymSh account current book 往来帐簿
'^O}` account of after-acquired property 事后取得的财产报告
G[fg!vig#7 account of defaulter 拖欠帐目
_0\wyjjU account payable 应付帐款
#k!;=\FV account payee only [A/C payee only] 只可转帐;存入收款人帐户
|="Y3}a account receivable 应收帐款
3.=o }! account receivable report 应收帐款报表
b"w2 2% account statement 结单;帐单;会计财务报表
B <HD account title 帐户名称;会计科目
"CFU$~ accountant's report 会计师报告
/R(
.7 N Accountant's Report Rules 会计师报告规则
\9sJ`,T? accounting and auditing procedure 会计与审计程序;会计与核数程序
NjdDImz.;s Accounting Arrangements 《会计安排》
1pN8,[hyR7 accounting basis 会计基础
{t:*Xu accounting by Official Receiver 破产管理署署长呈交的帐目
MQy,[y7I Accounting Circular 《会计通告》
EIg:@o&Jj accounting class 会计类别
?8<R)hJa< accounting date 记帐日期;会计结算日期
&##JZ accounting for money 款项核算
THy Accounting Officer 会计主任
,W_".aguX accounting period 会计报告期;会计期
M{Vi4ehOq accounting policy 会计政策;会计方针
3XUsw1,[ accounting practice 会计惯例
k4^!"~<+0 accounting principle 会计准则
S6_dmTV* accounting record 会计记录
0nR_I^ accounting report 会计报告
w'mn O'% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
78]( ZYJV Accounting Society of China 中国会计学会
'(3|hh)Tl accounting statement 会计报表
cz$*6P<9J accounting system 会计制度;会计系统
<#T#+uO accounting transaction 会计事项;帐务交易
#,!/Cnqis accounting treatment 会计处理
!Pd) accounting year 会计年度
u1Wixjd| accretion 增值;添加
:<1PCX2 accrual 应计项目;应累算数目
=RlAOgJ accrual basis 应计制;权责发生制
gA2]kZg accrual basis accounting 应计制会计;权责发生制会计
)Oj{x0{\Q accrue 应累算;应计
sX`by\s, accrued benefit 应累算利益
|~Vq"6` accrued charges 应计费用
&iJvkt accrued cumulative preference share dividend 应累算的累积优先股股息
RTL@WI accrued expenses 应累算费用
WtMDHfwqu\ accrued interest payable 应付利息;应计未付利息
d#I; e accrued interest receivable 应收利息;应计未收利息
8Urj;KkD accrued right 累算权益
S;nlC accruing profit 应累算的利润
<*ME&cgh4 accumulated fiscal reserve 累积财政储备
DM(c :+K- accumulated profit 累积利润;滚存溢利
^X:g C9 accumulated reserve 累积储备
sHSg _/| accumulation of surplus income 累积收益盈余
5hlS2fn acquired assets 既得资产
N_VWA.JHt acquisition 收购;购置;取得
-e *(+ acquisition cost 购置成本
- KaU@t acquisition expenses 购置费用
cA!o
xti acquisition of 100% interest 收购全部股权
'^,|8A2 acquisition of control 取得控制权
7X .B acquisition of fixed assets 购置固定资产
V?jot<|$ acquisition of shell “买壳”
o&?:pE acquisition price 收购价
l<s6Uu" act of God 天灾
<VT|R~ acting partner 执事合伙人
okbW. ~ active market 买卖活跃的市场;交投畅旺的市场;旺市
[R/'hH5 active partner 积极参与的合伙人
!XF:.| active trading 交投活跃
TM,Fab & actual circulation 实际流通
g6.Tx]?b$ actual cost 实际成本
(.g?|c actual expenditure 实际开支;实际支出
OX{2@+f# actual income 实际入息;实际收入;实际收益
^4a|gc actual market 现货市场
h)X"<a++N actual price 现货价;实际价格
X`k#/~+0 actual profit 实际利润
OkQtM
nq actual quotation 实盘;实际价位;实际报价
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actual year basis 按实际年度计算
1@^*tffL: actuals 实货
a0&R! E; actuarial investigation 精算调查
b5^-qc6X actuarial principle 精算原则
;k,#o!> actuarial report 精算师报告
IvB)d}p Actuarial Society of Hong Kong 香港精算学会
5VE9DTE actuarial valuation 精算师估值
A_|X54}w& actuary 精算师
7KV0g1GQ ad referendum agreement 暂定协议;有待覆核的协定
VyOpPIP ad valorem duty 从价税;按值征税
6"GHVFB ad valorem duty system 从价税制
tI+P&L" ad valorem fee 从价费
I@I-QiI ad valorem tariff 从价关税
]_:j+6i additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额
#pWeMt' additional assessable profit 补加应评税利润
VP"C|j^I additional assessment 补加评税
;:w0%>X^ additional commitment 额外承担
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