A:
`n`HwDo;i A share A股;甲类股份
v/Xz.?a\jF abatement of tax 减税;减扣免税额
qFY>/fCP4 ABN AMRO Bank N.V. 荷兰银行
`4qt mbj above-the-line expenditure 线上项目支出;经常预算支出
I$fm"N above-the-line receipt 线上项目收入;经常预算收入
_+0c<' ABSA Asia Limited 南非联合亚洲有限公司
a{kLAx[> absolute change 绝对数值变更
LdX'V]ITh absolute expenditure 实际开支
AASS'H@ absolute guideline figure 绝对准则数字
YJZ`Clp? absolute interest 绝对权益
FeZGPxc~ absolute order of discharge 绝对破产解除令
#BI Z| absolute profit margin 绝对利润幅度
|7miT!y8 absolute value 实值;绝对值
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^ absolutely vested interest 绝对既得权益
,e*WJh8k[ absorbed cost 已吸收成本;已分摊成本
_xo;[rEw8 absorption 吸收;分摊;合并
8;(3fSNC absorption rate 吸收率;摊配率;分摊率
2t#[$2mg\0 ACB Finance Limited 亚洲商业财务有限公司
&?APY9\. acceptable form of reciprocity 合理的互惠条件
ooN?x31 acceptable rate 适当利率;适当汇率
9u_D@A"aC` acceptance agreement 承兑协议
LH q~` acceptance for honour 参加承兑
W;P8'_2Y acceptor 承兑人;接受人;受票人
fvV5G,lD3h acceptor for honour 参加承兑人
'#612iZo accident insurance 意外保险
6{[ uCxxl Accident Insurance Association of Hong Kong 香港意外保险公会
*HQ>tvUh accident insurance scheme 意外保险计划
nX+c
HF accident year basis 意外年度基准
:LTjV"f accommodation 通融;贷款
R9~c: A4G accommodation bill 通融票据;空头票据
Rw`64 L_ accommodation party 汇票代发人
`t]8 [P5 account balance 帐户余额;帐户结余
Ce@"+k+w account book 帐簿
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8P\Rl account collected in advance 预收款项
m]ALW0 account current book 往来帐簿
<*HsJwr)u account of after-acquired property 事后取得的财产报告
<s (o?U account of defaulter 拖欠帐目
r]bG,?| account payable 应付帐款
sbq:8P# account payee only [A/C payee only] 只可转帐;存入收款人帐户
Pt7yYl&n7^ account receivable 应收帐款
I=4G+h5p account receivable report 应收帐款报表
XlxM.;i0H account statement 结单;帐单;会计财务报表
s[u*~A account title 帐户名称;会计科目
L&Pj0K-HT3 accountant's report 会计师报告
-)!;45 Accountant's Report Rules 会计师报告规则
?H21Ru>:* accounting and auditing procedure 会计与审计程序;会计与核数程序
b'(Hwc\ t Accounting Arrangements 《会计安排》
/wJocx]vQ accounting basis 会计基础
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&^xWPV accounting by Official Receiver 破产管理署署长呈交的帐目
OC Wyp Accounting Circular 《会计通告》
S1_):JvV accounting class 会计类别
G8Zl[8 accounting date 记帐日期;会计结算日期
+}^^]J$Nh accounting for money 款项核算
dwUs[v Accounting Officer 会计主任
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accounting period 会计报告期;会计期
&B} ,xcNO accounting policy 会计政策;会计方针
{:`XhPS<B accounting practice 会计惯例
k$w#:Sx accounting principle 会计准则
#}C6}}; accounting record 会计记录
Q^Q6|
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li%A?_/m<& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c- "# Accounting Society of China 中国会计学会
O`0\f8/.? accounting statement 会计报表
jUrUM.CJ\N accounting system 会计制度;会计系统
\-{2E accounting transaction 会计事项;帐务交易
)W!\D/C+ accounting treatment 会计处理
.N Z accounting year 会计年度
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accretion 增值;添加
l+<AM%U\ V accrual 应计项目;应累算数目
q$jwH]
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;Bne=vjQp accrual basis accounting 应计制会计;权责发生制会计
d(9C7GLC, accrue 应累算;应计
dp*E#XCr1 accrued benefit 应累算利益
DWk2=cO accrued charges 应计费用
E&> 2=$~ accrued cumulative preference share dividend 应累算的累积优先股股息
SBamgc accrued expenses 应累算费用
jluv}*If accrued interest payable 应付利息;应计未付利息
:Oi}X7\ accrued interest receivable 应收利息;应计未收利息
'$q3 Ze accrued right 累算权益
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accruing profit 应累算的利润
K,@} 'N accumulated fiscal reserve 累积财政储备
agnEYdM_ accumulated profit 累积利润;滚存溢利
k~=P0"; accumulated reserve 累积储备
>,c'Z<TM accumulation of surplus income 累积收益盈余
/7K7o8g acquired assets 既得资产
]t_ Wl1*| acquisition 收购;购置;取得
e}2[g acquisition cost 购置成本
ZKVM9ofXRi acquisition expenses 购置费用
ho}G]y acquisition of 100% interest 收购全部股权
(O'O#AD acquisition of control 取得控制权
pzxlh(a9 acquisition of fixed assets 购置固定资产
mJME1#j$/| acquisition of shell “买壳”
)4jS} acquisition price 收购价
5)p! }hWs act of God 天灾
`i6q\-12n acting partner 执事合伙人
o>yo9n%t active market 买卖活跃的市场;交投畅旺的市场;旺市
^[1Xl7)` active partner 积极参与的合伙人
qmq#(%Z <W active trading 交投活跃
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0z% actual circulation 实际流通
oX?~ actual cost 实际成本
g\@zQ^O? actual expenditure 实际开支;实际支出
>UV?nXP} actual income 实际入息;实际收入;实际收益
/B5rWJ2AS actual market 现货市场
%TzdpQp" actual price 现货价;实际价格
fP{IW`t}] actual profit 实际利润
{hx=6"@ actual quotation 实盘;实际价位;实际报价
z<8WN[fB actual year basis 按实际年度计算
h BzZJ/jn actuals 实货
zu``F]B actuarial investigation 精算调查
AnQUdU actuarial principle 精算原则
^fti<Lw5 actuarial report 精算师报告
Qe]aI7Ei Actuarial Society of Hong Kong 香港精算学会
LEY k actuarial valuation 精算师估值
#Z}YQ$g actuary 精算师
TR!7@Mu3 ad referendum agreement 暂定协议;有待覆核的协定
>;~ ia3 ad valorem duty 从价税;按值征税
/.:&9 c ad valorem duty system 从价税制
}*vO&J@z ad valorem fee 从价费
;et(Yi;9 ad valorem tariff 从价关税
|/!RN[< additional allowance 额外免税额
q=+wQ[a< additional amount for unexpired risk 未过期风险的额外款额
_j|U>s additional assessable profit 补加应评税利润
&H?VlxIx additional assessment 补加评税
]!cLFXa additional commitment 额外承担
DC*6=m_ additional commitment vote 额外承担拨款
-p f9Wk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
me@EKspX additional dependent parent allowance 供养父母额外免税额
}dG>_/3 additional provision 额外拨款
~uEI}z additional stamp duty 附加印花税
[k7 ;^A5/ additional tax 补加税罚款;补加税款
42wZy|oqp Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
- _BjzA| adjudged bankrupt 被裁定破产
>@q4Uez adjudicated bankrupt 裁定破产人
+=(@=PJ6 adjudication fee 裁定费;评定印花税额手续费;评估契据费
qj,^"rp1: adjudication of bankruptcy 裁定破产;宣告破产
p.!p6ve){ adjudication of insolvency 裁定无力偿还债务
@;>Xy!G adjusted actual 经调整的实数;调整后的实数
{EVHkQ+o adjusted current assets 经调整的流动资产;调整后的流动资产
d6~d)E adjusted figure 经调整的数字;调整后的数额
7OLchf adjusted liabilities 经调整的负债;调整后的负债
GD#W=O adjusted loss 经调整的亏损;调整后的亏损
D~@lpcI 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
$ZnVs@:S adjusted profit 经调整的利润;调整后的利润
&F|Wk,y adjusted surplus 经调整的盈余额;调整后的盈余额
YG>6;g)Zm adjusted value 经调整的价值;调整后的价值
B-tLRLWn adjustment 调整;修订;理算〔保险〕
]0;,M adjustment centre 调剂中心
}62Q{>` adjustment lag 调整过程的时间差距;调整时差
+<f!#4T adjustment mechanism 调整机制
u1/q8'RW adjustment of loss 亏损调整
);fPir?+ adjustment process 调整过程;调整程序
n2&M?MGX adjustment range 调整幅度
@gihIysf administered exchange rate 受管制汇率
XC\'8hL: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lsB.>N lU administration expenses 行政费用
\-I)dMm[ administration fee 手续费;行政费
'jBtBFzP- administration in bankruptcy 破产管理
M[KYt"v administration order 遗产管理令
c/`Rv{*'o administrator 管理人;遗产管理人
Cj#?Z7}z administrator of the estate 遗产管理人
bk4G+wGw admission of debt 债项承认书
n16TQe"8 admission of proof 接纳债权证明
+c\uBrlZQ; advance 放贷款项;垫付款项;预支款项;预付款项
q%wF=<W advance account 暂支帐目;预付款帐户
mJS-x-@ advance compensation 预付补偿金
H^8t/h advance from shareholder 股东垫款
hVu~[ 'Me advance pending reimbursement 预支以待日后付还
J*]JH{ advanced economy 先进经济体系
;V)94YT advancement 预付;预付财产
|sV@j_TX advances warrant 垫款令
dsA::jR0P6 advancing 贷出
qN6GLx% adverse balance 逆差
j'&a)-Wx_
adverse exchange 逆汇
$q$\ advertisement addressed to shareholders 在报章刊登的致股东通告
Z n]e2 advice for collection 托收通知书
xwu,<M
v` advice of drawing 提款通知书;汇票通知书
8!Q0:4Vb advice of payment 付款通知
K<7 Db4H Advisory Committee [Securities and Futures Commission]
RUlJP 谘询委员会〔证券及期货事务监察委员会〕
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