A:
:V8 \^ A share A股;甲类股份
snX5mD abatement of tax 减税;减扣免税额
mio\}SA ABN AMRO Bank N.V. 荷兰银行
Ru2kC} Dx! above-the-line expenditure 线上项目支出;经常预算支出
;Lz96R@} above-the-line receipt 线上项目收入;经常预算收入
@c5TSHSL. ABSA Asia Limited 南非联合亚洲有限公司
LA1UD+S absolute change 绝对数值变更
"/wZt c absolute expenditure 实际开支
hMDy;oQ absolute guideline figure 绝对准则数字
oKzLt absolute interest 绝对权益
@q|I$'K]x absolute order of discharge 绝对破产解除令
p*vEVo absolute profit margin 绝对利润幅度
_%Jqyc"- absolute value 实值;绝对值
0p8 (Q absolutely vested interest 绝对既得权益
u3kZOsG absorbed cost 已吸收成本;已分摊成本
f~t*8rG~m absorption 吸收;分摊;合并
WOquG absorption rate 吸收率;摊配率;分摊率
RHeql*` ACB Finance Limited 亚洲商业财务有限公司
$O=m/l$ acceptable form of reciprocity 合理的互惠条件
.h{`e>d acceptable rate 适当利率;适当汇率
B!6?+<J" acceptance agreement 承兑协议
yy G:Kl acceptance for honour 参加承兑
G9d@vu acceptor 承兑人;接受人;受票人
.%.J Q acceptor for honour 参加承兑人
>/GVlXA' accident insurance 意外保险
{ "=d7i Accident Insurance Association of Hong Kong 香港意外保险公会
!@5B:n* accident insurance scheme 意外保险计划
EE-jU<>| accident year basis 意外年度基准
]Z6==+mCP accommodation 通融;贷款
6/ F]ncwG accommodation bill 通融票据;空头票据
aNw8][ accommodation party 汇票代发人
Y=\;$:L[ account balance 帐户余额;帐户结余
jgbE@IA@!' account book 帐簿
u6;SgPw account collected in advance 预收款项
3lQGU account current book 往来帐簿
Wu?4oF account of after-acquired property 事后取得的财产报告
9*U3uyPi account of defaulter 拖欠帐目
%,1bh account payable 应付帐款
=UT*1-yhR account payee only [A/C payee only] 只可转帐;存入收款人帐户
d%8hWlffz account receivable 应收帐款
xXQDHc-Ba account receivable report 应收帐款报表
)BmK'H+l account statement 结单;帐单;会计财务报表
+<7`Gn(n3 account title 帐户名称;会计科目
UTC|8 accountant's report 会计师报告
<S<@V?h Accountant's Report Rules 会计师报告规则
XhhV7J_F accounting and auditing procedure 会计与审计程序;会计与核数程序
oYI7 .w Accounting Arrangements 《会计安排》
Dz3=ksXZ
accounting basis 会计基础
@WEDXB accounting by Official Receiver 破产管理署署长呈交的帐目
Y?ouB Accounting Circular 《会计通告》
F=bX\T7 accounting class 会计类别
*;5P65:u$> accounting date 记帐日期;会计结算日期
1#/>[B accounting for money 款项核算
<XDYnWz Accounting Officer 会计主任
&3#19v7/ accounting period 会计报告期;会计期
===M/}r accounting policy 会计政策;会计方针
/J9|.];%r accounting practice 会计惯例
unY+/p $ accounting principle 会计准则
/-4rcC accounting record 会计记录
N D`?T
&PK accounting report 会计报告
Y`.FSs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B}Qpqa=_c Accounting Society of China 中国会计学会
ezS@LFaA accounting statement 会计报表
q&]I accounting system 会计制度;会计系统
t4X:I&l-M: accounting transaction 会计事项;帐务交易
86y)+h` accounting treatment 会计处理
_=S4H accounting year 会计年度
?H3Ls~R accretion 增值;添加
D;*P'%_Z accrual 应计项目;应累算数目
+`'=K ;{U accrual basis 应计制;权责发生制
2 ,RO accrual basis accounting 应计制会计;权责发生制会计
bVO{,P2o accrue 应累算;应计
`v)
:|Q accrued benefit 应累算利益
B ~xT:r accrued charges 应计费用
js^+ {~ accrued cumulative preference share dividend 应累算的累积优先股股息
Ti:PKpc accrued expenses 应累算费用
K8,Q^!5]" accrued interest payable 应付利息;应计未付利息
W:VRLT>w> accrued interest receivable 应收利息;应计未收利息
Vz[tgb]- accrued right 累算权益
jJc:%h$|2 accruing profit 应累算的利润
M ^S <G accumulated fiscal reserve 累积财政储备
xL&M8: accumulated profit 累积利润;滚存溢利
F`))qCgg] accumulated reserve 累积储备
}JPLhr|d^ accumulation of surplus income 累积收益盈余
WOkAma- acquired assets 既得资产
Pk)>@F< acquisition 收购;购置;取得
QPr29 acquisition cost 购置成本
_/xA5/V acquisition expenses 购置费用
awu18(;J acquisition of 100% interest 收购全部股权
2nz^%pLT acquisition of control 取得控制权
IqD;* acquisition of fixed assets 购置固定资产
ePLpGT acquisition of shell “买壳”
.0 }eg$d acquisition price 收购价
}Y9= 3X act of God 天灾
x6N)T4J( acting partner 执事合伙人
A~0eJaq+ active market 买卖活跃的市场;交投畅旺的市场;旺市
lFJDdf2:$C active partner 积极参与的合伙人
'ip2| UG active trading 交投活跃
Es]:-TR actual circulation 实际流通
!:BmDX[<n actual cost 实际成本
?5VPV9EX actual expenditure 实际开支;实际支出
'/O >#1 actual income 实际入息;实际收入;实际收益
b}<?& @ actual market 现货市场
yVZLZLm actual price 现货价;实际价格
`|=hl~ actual profit 实际利润
7F$G.LhMw actual quotation 实盘;实际价位;实际报价
I)]"`2w2w actual year basis 按实际年度计算
^?<gz!(- actuals 实货
h$`zuz actuarial investigation 精算调查
mZ_643| actuarial principle 精算原则
6 rp(<D/_ actuarial report 精算师报告
q#C;iK4 Actuarial Society of Hong Kong 香港精算学会
sH_B*cr3 actuarial valuation 精算师估值
?2q4dx0 actuary 精算师
>8;EeRvI ad referendum agreement 暂定协议;有待覆核的协定
E!"N}v ad valorem duty 从价税;按值征税
C"7-lz ad valorem duty system 从价税制
yX7P5c. ad valorem fee 从价费
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l_!v* ad valorem tariff 从价关税
CqFk(Td9-D additional allowance 额外免税额
^]n:/kZ5"[ additional amount for unexpired risk 未过期风险的额外款额
H"5=z7w additional assessable profit 补加应评税利润
&dsXK~9M> additional assessment 补加评税
xwSi.~. additional commitment 额外承担
i(O+XQ}Fyx additional commitment vote 额外承担拨款
9Ib#A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`En>o~ L; additional dependent parent allowance 供养父母额外免税额
y?Cq{( additional provision 额外拨款
2r^G;,{ additional stamp duty 附加印花税
;X;q8J^_K_ additional tax 补加税罚款;补加税款
nI_UL Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
0+{CN|0 adjudged bankrupt 被裁定破产
8.WZC1N adjudicated bankrupt 裁定破产人
$ VTk0J-W adjudication fee 裁定费;评定印花税额手续费;评估契据费
;)Fc@OXN> adjudication of bankruptcy 裁定破产;宣告破产
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?* ~ adjudication of insolvency 裁定无力偿还债务
X+7@8)1( adjusted actual 经调整的实数;调整后的实数
Qo\+FkhYq adjusted current assets 经调整的流动资产;调整后的流动资产
1[:tiTG|C adjusted figure 经调整的数字;调整后的数额
<rI8O;\H adjusted liabilities 经调整的负债;调整后的负债
C.`!?CW adjusted loss 经调整的亏损;调整后的亏损
*N65B# 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
2I$-&c] adjusted profit 经调整的利润;调整后的利润
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84ZP% adjusted surplus 经调整的盈余额;调整后的盈余额
qbx}9pp}g adjusted value 经调整的价值;调整后的价值
_=YHO. adjustment 调整;修订;理算〔保险〕
ioT+,li adjustment centre 调剂中心
wG LSei-s adjustment lag 调整过程的时间差距;调整时差
CbW>yr adjustment mechanism 调整机制
Xte"tf9(C adjustment of loss 亏损调整
}'u0Q6Obj adjustment process 调整过程;调整程序
wNm 1H[{ adjustment range 调整幅度
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Sw+fhy< administered exchange rate 受管制汇率
:meq4!g{1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p N+1/m, administration expenses 行政费用
y^:N^Gt administration fee 手续费;行政费
Lj2Au_5 administration in bankruptcy 破产管理
zvOSQxGQ administration order 遗产管理令
+'V ,z administrator 管理人;遗产管理人
HDHC9E6 administrator of the estate 遗产管理人
}cO}H2m admission of debt 债项承认书
~0V,B1a admission of proof 接纳债权证明
}. t8Cy9G advance 放贷款项;垫付款项;预支款项;预付款项
\5DOp-2 advance account 暂支帐目;预付款帐户
>NJ`*M advance compensation 预付补偿金
$s<bKju advance from shareholder 股东垫款
AGMrBd|J{ advance pending reimbursement 预支以待日后付还
.azA1@V| advanced economy 先进经济体系
uRnSwJ"hE advancement 预付;预付财产
~y" ^t@!E advances warrant 垫款令
d)1Pl3+ advancing 贷出
dQ-:]T ( adverse balance 逆差
Z(c2F] adverse exchange 逆汇
o2_mcJ advertisement addressed to shareholders 在报章刊登的致股东通告
^oXLk&d advice for collection 托收通知书
QHPC?a6CD advice of drawing 提款通知书;汇票通知书
!Ct'H1J- advice of payment 付款通知
3-4CGSX;X Advisory Committee [Securities and Futures Commission]
s#>``E! 谘询委员会〔证券及期货事务监察委员会〕
`VXC*A
Advisory Committee on Diversification 经济多元化谘询委员会
r0:I affidavit 誓章;遗产申报誓章
u(C?\HaH affidavit of no receipt 述明无收款的誓章
JW9U&Bj{ affiliate 联号;联营公司;附属公司
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