A:
&kmaKc A share A股;甲类股份
~^Cx->l abatement of tax 减税;减扣免税额
r*vh3.Agl ABN AMRO Bank N.V. 荷兰银行
PKrG6%
W+ above-the-line expenditure 线上项目支出;经常预算支出
9u{[e" above-the-line receipt 线上项目收入;经常预算收入
&'W7-Z\j- ABSA Asia Limited 南非联合亚洲有限公司
BNCM{}e absolute change 绝对数值变更
'`k7l7I[@ absolute expenditure 实际开支
v.Bwg7R3 absolute guideline figure 绝对准则数字
A&t8C8, absolute interest 绝对权益
`+n#CWZ"Y absolute order of discharge 绝对破产解除令
Yu_*P-Ja6 absolute profit margin 绝对利润幅度
<1*.:CL"s absolute value 实值;绝对值
\#:
W absolutely vested interest 绝对既得权益
*eIX"&ba absorbed cost 已吸收成本;已分摊成本
~
O#\$u absorption 吸收;分摊;合并
SQ4^sk_! absorption rate 吸收率;摊配率;分摊率
z:f&k}( ACB Finance Limited 亚洲商业财务有限公司
L{%L*z9J acceptable form of reciprocity 合理的互惠条件
,5;M(ft# acceptable rate 适当利率;适当汇率
`J,>#Y6(J acceptance agreement 承兑协议
uD=Kar acceptance for honour 参加承兑
yC\UT
~j/ acceptor 承兑人;接受人;受票人
z.-yL,Rc`- acceptor for honour 参加承兑人
<PDCM8 accident insurance 意外保险
!?JZ^/u Accident Insurance Association of Hong Kong 香港意外保险公会
|> STb\ accident insurance scheme 意外保险计划
94#,dA,M accident year basis 意外年度基准
qP#LJPaS accommodation 通融;贷款
~Yk^(hl2 accommodation bill 通融票据;空头票据
!\R5/-_UU accommodation party 汇票代发人
F,~BhKkbV account balance 帐户余额;帐户结余
Az:~|P account book 帐簿
%lnkD5 account collected in advance 预收款项
yM@sGz6c! account current book 往来帐簿
qSr]d`7@ account of after-acquired property 事后取得的财产报告
giNXXjl account of defaulter 拖欠帐目
6I"KomJ9 account payable 应付帐款
h#r~2\q4ei account payee only [A/C payee only] 只可转帐;存入收款人帐户
/e>%yq<9B account receivable 应收帐款
dfdK%/' $( account receivable report 应收帐款报表
Ip{R'HG/ account statement 结单;帐单;会计财务报表
k+ t(u] account title 帐户名称;会计科目
j;`Q82V\ accountant's report 会计师报告
#Pg`0xiV Accountant's Report Rules 会计师报告规则
/ZV2f3;t accounting and auditing procedure 会计与审计程序;会计与核数程序
P-4$Qksx Accounting Arrangements 《会计安排》
3=uhy|f! / accounting basis 会计基础
(dSYb&] accounting by Official Receiver 破产管理署署长呈交的帐目
)\u%XFPhS Accounting Circular 《会计通告》
y7F
|v8bq accounting class 会计类别
A)]&L`s accounting date 记帐日期;会计结算日期
zb9G&'7 accounting for money 款项核算
lg-_[!4Z Accounting Officer 会计主任
'9f0UtT|[ accounting period 会计报告期;会计期
>va_,Y} accounting policy 会计政策;会计方针
xcW\U^1d accounting practice 会计惯例
1}wDc$O accounting principle 会计准则
9lYfII}4( accounting record 会计记录
BC.3U.
accounting report 会计报告
d9S/_iCI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qBBCnT Accounting Society of China 中国会计学会
g8MW6Y accounting statement 会计报表
u:p OP accounting system 会计制度;会计系统
)]C]K B accounting transaction 会计事项;帐务交易
rk1,LsZVS accounting treatment 会计处理
#E!^oZm<Z accounting year 会计年度
%oa@2qJ^ accretion 增值;添加
GO"|^W accrual 应计项目;应累算数目
]?=87w accrual basis 应计制;权责发生制
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accrual basis accounting 应计制会计;权责发生制会计
p\=T#lb accrue 应累算;应计
uG7]s]Wdz; accrued benefit 应累算利益
wx3_?8z/O accrued charges 应计费用
<K^a2 D accrued cumulative preference share dividend 应累算的累积优先股股息
3Sfd|0^ accrued expenses 应累算费用
k^%=\c accrued interest payable 应付利息;应计未付利息
8<Iq)A]'Z accrued interest receivable 应收利息;应计未收利息
% vUU
Fub accrued right 累算权益
I9qZE=i accruing profit 应累算的利润
_rYW|*cIF accumulated fiscal reserve 累积财政储备
s;TB(M~i[ accumulated profit 累积利润;滚存溢利
(%L/|F_ accumulated reserve 累积储备
>M2~p&Si accumulation of surplus income 累积收益盈余
!}h)
| acquired assets 既得资产
Vhv'Z\ acquisition 收购;购置;取得
Qz|T0\=V acquisition cost 购置成本
]4H)GWHKg acquisition expenses 购置费用
$4g{4-) acquisition of 100% interest 收购全部股权
o^2MfFS acquisition of control 取得控制权
ZXb|3|D acquisition of fixed assets 购置固定资产
TbD acquisition of shell “买壳”
=8 @DYz' acquisition price 收购价
Jd7chIK act of God 天灾
M99ku' acting partner 执事合伙人
]6Iu\,#J active market 买卖活跃的市场;交投畅旺的市场;旺市
,VVA^'+ active partner 积极参与的合伙人
C+**!uYIB active trading 交投活跃
]F+|C actual circulation 实际流通
i,;JI>U actual cost 实际成本
c0Ih$z actual expenditure 实际开支;实际支出
$}su'EIo actual income 实际入息;实际收入;实际收益
o+.L@3RT4 actual market 现货市场
{FFdMdxy- actual price 现货价;实际价格
bSw^a{~) actual profit 实际利润
&'fER- actual quotation 实盘;实际价位;实际报价
pSlc (M> actual year basis 按实际年度计算
Y_[7q<L actuals 实货
`r SOt*< actuarial investigation 精算调查
P0}B&B/a: actuarial principle 精算原则
Fqw4XR_`~ actuarial report 精算师报告
e7GYz7 Actuarial Society of Hong Kong 香港精算学会
#[jS&rr( actuarial valuation 精算师估值
4x)vy-y actuary 精算师
PI*@.kqR- ad referendum agreement 暂定协议;有待覆核的协定
5/n L[4Z ad valorem duty 从价税;按值征税
2ul8]= ad valorem duty system 从价税制
HU>>\t?d ad valorem fee 从价费
)$S=iL8( ad valorem tariff 从价关税
![B|Nxq}@ additional allowance 额外免税额
rNV3-#kU additional amount for unexpired risk 未过期风险的额外款额
cS%dTrfo additional assessable profit 补加应评税利润
<?B3^z$ additional assessment 补加评税
J*rYw5QB additional commitment 额外承担
.4v?/t1 additional commitment vote 额外承担拨款
qvc<_k^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m'}`+#C%) additional dependent parent allowance 供养父母额外免税额
m:)&:Y0 (a additional provision 额外拨款
W|8VE,"7 additional stamp duty 附加印花税
|^Y"*Y4*h additional tax 补加税罚款;补加税款
)$TN%hV! Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\Vx^u}3O adjudged bankrupt 被裁定破产
FQO=}0Hl adjudicated bankrupt 裁定破产人
nlB'@r adjudication fee 裁定费;评定印花税额手续费;评估契据费
v Z]j%c@ adjudication of bankruptcy 裁定破产;宣告破产
4o}{3! m adjudication of insolvency 裁定无力偿还债务
n}a`|Nbk adjusted actual 经调整的实数;调整后的实数
A4f"v)vM adjusted current assets 经调整的流动资产;调整后的流动资产
=%~- M adjusted figure 经调整的数字;调整后的数额
ftRFG adjusted liabilities 经调整的负债;调整后的负债
3]vVuQK . adjusted loss 经调整的亏损;调整后的亏损
`C: 7N=9 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
D'!JV1Q adjusted profit 经调整的利润;调整后的利润
gamB]FPZ adjusted surplus 经调整的盈余额;调整后的盈余额
s\mA3t adjusted value 经调整的价值;调整后的价值
8:& !F`o adjustment 调整;修订;理算〔保险〕
< +* adjustment centre 调剂中心
=,zB|sjn adjustment lag 调整过程的时间差距;调整时差
PMTrG78p* adjustment mechanism 调整机制
Kfb(wW adjustment of loss 亏损调整
[j/|)cj adjustment process 调整过程;调整程序
mQ`atFz:Z adjustment range 调整幅度
wY ItG"+6 administered exchange rate 受管制汇率
T9$~tv,5F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
R*bx&..< administration expenses 行政费用
vNjc administration fee 手续费;行政费
[z!m administration in bankruptcy 破产管理
r2#G|/=@ administration order 遗产管理令
2z
!05]B% administrator 管理人;遗产管理人
L~PiDQr?r administrator of the estate 遗产管理人
{g nl6+j admission of debt 债项承认书
_0$>LWO~ admission of proof 接纳债权证明
GY?u+|Q advance 放贷款项;垫付款项;预支款项;预付款项
Brxnl,%\ advance account 暂支帐目;预付款帐户
5!A:xV]6] advance compensation 预付补偿金
k9*UBx advance from shareholder 股东垫款
Fb1<Ic# advance pending reimbursement 预支以待日后付还
VX&g[5zr advanced economy 先进经济体系
6Tmz!E0 advancement 预付;预付财产
9 RDs`>v advances warrant 垫款令
{v'eP[ advancing 贷出
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