A:
U)N;=gr\ A share A股;甲类股份
7,Nd[
oL*7 abatement of tax 减税;减扣免税额
]@Q14
ABN AMRO Bank N.V. 荷兰银行
8$S$*[-a above-the-line expenditure 线上项目支出;经常预算支出
_Nlx)Y R above-the-line receipt 线上项目收入;经常预算收入
gzxLHPiw ABSA Asia Limited 南非联合亚洲有限公司
LvB -%@n absolute change 绝对数值变更
/,wG$b+ absolute expenditure 实际开支
>wZ!1Jq absolute guideline figure 绝对准则数字
CJ?Lv2Td absolute interest 绝对权益
\=1k29O absolute order of discharge 绝对破产解除令
=Bl#CE)X absolute profit margin 绝对利润幅度
H~fZA)W 4Y absolute value 实值;绝对值
$kg!XT{V absolutely vested interest 绝对既得权益
#k*e>d$ absorbed cost 已吸收成本;已分摊成本
fZ$8PMZv absorption 吸收;分摊;合并
F8.Fp[_tM absorption rate 吸收率;摊配率;分摊率
>AJtoJ=j ACB Finance Limited 亚洲商业财务有限公司
7h,SX]4Q acceptable form of reciprocity 合理的互惠条件
%*zgN[/w acceptable rate 适当利率;适当汇率
gFJd8#6t acceptance agreement 承兑协议
klv ]+F&[ acceptance for honour 参加承兑
!'MZeiLP acceptor 承兑人;接受人;受票人
/=i^Bgh4 acceptor for honour 参加承兑人
>$k_tC'" accident insurance 意外保险
X]M)T Accident Insurance Association of Hong Kong 香港意外保险公会
.pK_j~}P accident insurance scheme 意外保险计划
xrp%b1Sy accident year basis 意外年度基准
Vf,t=$.[Q accommodation 通融;贷款
~#N^@a accommodation bill 通融票据;空头票据
$yBU
,lu} accommodation party 汇票代发人
Mvu! account balance 帐户余额;帐户结余
:(N3s9:vz account book 帐簿
x%5n& B account collected in advance 预收款项
aOETms w account current book 往来帐簿
mKfT4t account of after-acquired property 事后取得的财产报告
nz~3o account of defaulter 拖欠帐目
=T!iM2 account payable 应付帐款
U8;k6WT| account payee only [A/C payee only] 只可转帐;存入收款人帐户
C([TolZ account receivable 应收帐款
>^{}Hjt account receivable report 应收帐款报表
|s+y]3-_ account statement 结单;帐单;会计财务报表
C&D!TR!K account title 帐户名称;会计科目
RKx"
}<#+ accountant's report 会计师报告
YOd0dKe Accountant's Report Rules 会计师报告规则
Yc&yv accounting and auditing procedure 会计与审计程序;会计与核数程序
9ssTG4Sa Accounting Arrangements 《会计安排》
">j}!n
8J accounting basis 会计基础
<%Bsb}h, accounting by Official Receiver 破产管理署署长呈交的帐目
9Y3_.qa(. Accounting Circular 《会计通告》
c\065#f! accounting class 会计类别
>iDV8y accounting date 记帐日期;会计结算日期
`a*[@a# accounting for money 款项核算
Tm
6<^5t Accounting Officer 会计主任
S)T~vK(n accounting period 会计报告期;会计期
iG!tRNQ{y accounting policy 会计政策;会计方针
Dqs{n?@n accounting practice 会计惯例
$_onSYWr accounting principle 会计准则
%@Bl,!BJ, accounting record 会计记录
!X*+Ct^ accounting report 会计报告
Vr+X!DeY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l q~^&\_# Accounting Society of China 中国会计学会
[2"a~o\ accounting statement 会计报表
7o-umZ}8 accounting system 会计制度;会计系统
p HXslmrD accounting transaction 会计事项;帐务交易
BRLrD/8Le accounting treatment 会计处理
cQ} ,q+GR~ accounting year 会计年度
kl,I.2- accretion 增值;添加
`qbf_;\ accrual 应计项目;应累算数目
S-NKT(H)c accrual basis 应计制;权责发生制
s3Pr$h accrual basis accounting 应计制会计;权责发生制会计
.y\j .p accrue 应累算;应计
HZX(kYV accrued benefit 应累算利益
Kc$j<MRtv accrued charges 应计费用
kj{z;5-dl accrued cumulative preference share dividend 应累算的累积优先股股息
mmE\=i~ accrued expenses 应累算费用
%}elh79H* accrued interest payable 应付利息;应计未付利息
e$u=>=jV] accrued interest receivable 应收利息;应计未收利息
rVB,[4N accrued right 累算权益
W2?6f: accruing profit 应累算的利润
?Z9C}t] accumulated fiscal reserve 累积财政储备
N_Q)AXr) accumulated profit 累积利润;滚存溢利
P:,' accumulated reserve 累积储备
S~X&^JvT accumulation of surplus income 累积收益盈余
~)xg7\k acquired assets 既得资产
M=:!d$c
acquisition 收购;购置;取得
,@!io acquisition cost 购置成本
{]BPSj{B acquisition expenses 购置费用
ek\8u`GC acquisition of 100% interest 收购全部股权
+i HZ* acquisition of control 取得控制权
z~f Zg6 acquisition of fixed assets 购置固定资产
4
;ybQ acquisition of shell “买壳”
AqnDsr! acquisition price 收购价
)WuU?Tn& act of God 天灾
6Lj=%& acting partner 执事合伙人
\]uD"Jqv# active market 买卖活跃的市场;交投畅旺的市场;旺市
#}Y$+FtO active partner 积极参与的合伙人
HqC
1Dkw active trading 交投活跃
s\O4D*8 actual circulation 实际流通
-!V+>.Oh actual cost 实际成本
Hz~?"ts@; actual expenditure 实际开支;实际支出
Yz7H@Y2i actual income 实际入息;实际收入;实际收益
.,[NJ:l actual market 现货市场
+}1h actual price 现货价;实际价格
&\6Buw_ actual profit 实际利润
gCfAy=-,V actual quotation 实盘;实际价位;实际报价
m.!n|_}] actual year basis 按实际年度计算
mUSrC U_} actuals 实货
9j<qi\SSI actuarial investigation 精算调查
r&!Ebe- actuarial principle 精算原则
%:Mi6sR| actuarial report 精算师报告
T-,T)R`R Actuarial Society of Hong Kong 香港精算学会
+U9m actuarial valuation 精算师估值
b* (~8JxZ actuary 精算师
nYy%=B|> ad referendum agreement 暂定协议;有待覆核的协定
{&7%wZ"t_ ad valorem duty 从价税;按值征税
M:TN^ rA| ad valorem duty system 从价税制
0>{&8: ad valorem fee 从价费
Ad7N'1O ad valorem tariff 从价关税
A.- j5C4 additional allowance 额外免税额
jR1t&UD3Y additional amount for unexpired risk 未过期风险的额外款额
'^mCLfo0} additional assessable profit 补加应评税利润
9|BH/&$ additional assessment 补加评税
d ? Uj3G additional commitment 额外承担
$mgamWNE8w additional commitment vote 额外承担拨款
5\!t!FL_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
n1!hfu7@s additional dependent parent allowance 供养父母额外免税额
NSs"I] additional provision 额外拨款
D/U=zDpiB additional stamp duty 附加印花税
q~:H>;:G- additional tax 补加税罚款;补加税款
_UP=zW Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0SS,fs<w3 adjudged bankrupt 被裁定破产
J n>3c adjudicated bankrupt 裁定破产人
P'}WmE'B}F adjudication fee 裁定费;评定印花税额手续费;评估契据费
2:[
- adjudication of bankruptcy 裁定破产;宣告破产
J:D{5sE<| adjudication of insolvency 裁定无力偿还债务
[7Fx#o=da adjusted actual 经调整的实数;调整后的实数
r{LrQ adjusted current assets 经调整的流动资产;调整后的流动资产
}`fFzb adjusted figure 经调整的数字;调整后的数额
96ydcJY0' adjusted liabilities 经调整的负债;调整后的负债
@~p;.=1]F adjusted loss 经调整的亏损;调整后的亏损
y-#{v.|L 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
k]>1@t adjusted profit 经调整的利润;调整后的利润
WzinEo{f adjusted surplus 经调整的盈余额;调整后的盈余额
1F|e/h%^ adjusted value 经调整的价值;调整后的价值
dlv1liSXL5 adjustment 调整;修订;理算〔保险〕
LK>AC9ak< adjustment centre 调剂中心
Q+<{2oVz adjustment lag 调整过程的时间差距;调整时差
FT'2J adjustment mechanism 调整机制
Y9<N#h# adjustment of loss 亏损调整
-ElK=q adjustment process 调整过程;调整程序
[KcF0%a adjustment range 调整幅度
vD-m FC) administered exchange rate 受管制汇率
K x4_`;> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YzA6*2 administration expenses 行政费用
yV.E+~y administration fee 手续费;行政费
Th.Mn}1%L administration in bankruptcy 破产管理
RKi11z administration order 遗产管理令
DjLSl,Z administrator 管理人;遗产管理人
xVnk]:c administrator of the estate 遗产管理人
)t#>fnN admission of debt 债项承认书
]`+J!G, admission of proof 接纳债权证明
"5wer5?
t advance 放贷款项;垫付款项;预支款项;预付款项
Ty&Ok* advance account 暂支帐目;预付款帐户
ob.Br:x advance compensation 预付补偿金
&0`[R*S advance from shareholder 股东垫款
]&b>P ;j: advance pending reimbursement 预支以待日后付还
u=QG%O#B advanced economy 先进经济体系
tRtoA5 advancement 预付;预付财产
C}'Tmi advances warrant 垫款令
{D{'
\]+ advancing 贷出
18eB\4NlD adverse balance 逆差
9B)<7JJX!J adverse exchange 逆汇
0 k(su
advertisement addressed to shareholders 在报章刊登的致股东通告
8el\M/u{ advice for collection 托收通知书
uD=FTx advice of drawing 提款通知书;汇票通知书
l/i7<