A:
-0$:|p?@^ A share A股;甲类股份
i'HPRY abatement of tax 减税;减扣免税额
D*\v0=P'? ABN AMRO Bank N.V. 荷兰银行
cGNvEM(4AV above-the-line expenditure 线上项目支出;经常预算支出
zG#wu above-the-line receipt 线上项目收入;经常预算收入
j$Nf%V 6Y ABSA Asia Limited 南非联合亚洲有限公司
daslaa_A absolute change 绝对数值变更
9~c~E/4! absolute expenditure 实际开支
l-}KmZ] absolute guideline figure 绝对准则数字
rfs (# absolute interest 绝对权益
C/G]v*MBQ absolute order of discharge 绝对破产解除令
HY ;9?KJ' absolute profit margin 绝对利润幅度
hGI+:Js6 absolute value 实值;绝对值
?`"n3!>bS absolutely vested interest 绝对既得权益
sw$2d absorbed cost 已吸收成本;已分摊成本
p&^J=_O absorption 吸收;分摊;合并
gO='A(Y absorption rate 吸收率;摊配率;分摊率
r<c #nD~K ACB Finance Limited 亚洲商业财务有限公司
qZ*f%L( acceptable form of reciprocity 合理的互惠条件
;F5"}x acceptable rate 适当利率;适当汇率
?^9BMQ+ acceptance agreement 承兑协议
E1 |<Pt acceptance for honour 参加承兑
lpy:3`ti acceptor 承兑人;接受人;受票人
Kb&V!#o) acceptor for honour 参加承兑人
dU]/$7 accident insurance 意外保险
#f{lC0~vA Accident Insurance Association of Hong Kong 香港意外保险公会
9 |.Ao accident insurance scheme 意外保险计划
&nY;=Hv`WY accident year basis 意外年度基准
f+x;: accommodation 通融;贷款
Nu^p accommodation bill 通融票据;空头票据
I [0!SIqY accommodation party 汇票代发人
+C+<BzR~A. account balance 帐户余额;帐户结余
e[1>(l}Ss account book 帐簿
JoZ(_Jh%m account collected in advance 预收款项
2&he($HIzg account current book 往来帐簿
3[d>&xk@$ account of after-acquired property 事后取得的财产报告
VUtXxvH account of defaulter 拖欠帐目
*k [J6 account payable 应付帐款
#HAC*n account payee only [A/C payee only] 只可转帐;存入收款人帐户
9b"MQ[B4#a account receivable 应收帐款
h|bT)!| account receivable report 应收帐款报表
8(f:U@BS account statement 结单;帐单;会计财务报表
[AS}RV account title 帐户名称;会计科目
m$wlflt accountant's report 会计师报告
R)5n 8 Accountant's Report Rules 会计师报告规则
jlqv2V7=/ accounting and auditing procedure 会计与审计程序;会计与核数程序
$f$|6jM Accounting Arrangements 《会计安排》
$t}<85YCQ accounting basis 会计基础
&nj&:?w accounting by Official Receiver 破产管理署署长呈交的帐目
UZ2TqR Accounting Circular 《会计通告》
ZU{4lhe accounting class 会计类别
G[,Q95`w?< accounting date 记帐日期;会计结算日期
Y?K{(szo ? accounting for money 款项核算
s?rBE.g@} Accounting Officer 会计主任
}V]R+%:w@ accounting period 会计报告期;会计期
4J0Rvod_ accounting policy 会计政策;会计方针
Hfym30 accounting practice 会计惯例
#_i`#d) accounting principle 会计准则
^oM|<";!?D accounting record 会计记录
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b-_ accounting report 会计报告
:A1: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
r;&>iX4B Accounting Society of China 中国会计学会
lpB3&H8& accounting statement 会计报表
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c2)0 accounting system 会计制度;会计系统
bBc[bc>R accounting transaction 会计事项;帐务交易
QDx$==Fo accounting treatment 会计处理
XH}'w9VynR accounting year 会计年度
=u[k1s? accretion 增值;添加
eHiy,IN accrual 应计项目;应累算数目
P"/G accrual basis 应计制;权责发生制
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5 accrual basis accounting 应计制会计;权责发生制会计
5=|hC3h accrue 应累算;应计
r!PpUwod accrued benefit 应累算利益
Dd/wUP accrued charges 应计费用
457\& accrued cumulative preference share dividend 应累算的累积优先股股息
,Wbwg accrued expenses 应累算费用
'Ft0Ry<OL accrued interest payable 应付利息;应计未付利息
7&qy5y-Ap accrued interest receivable 应收利息;应计未收利息
9h4({EE2t accrued right 累算权益
4d b(<h accruing profit 应累算的利润
c2t=_aAIPQ accumulated fiscal reserve 累积财政储备
2;a(8^n accumulated profit 累积利润;滚存溢利
Eow_WW;P accumulated reserve 累积储备
="wzq+ U accumulation of surplus income 累积收益盈余
d?`ny#,GB acquired assets 既得资产
aI^/X{d acquisition 收购;购置;取得
fk1ASV<rN acquisition cost 购置成本
T&4qw(\G acquisition expenses 购置费用
I M-L'9 acquisition of 100% interest 收购全部股权
N ,8/Y acquisition of control 取得控制权
}J">}j]/ acquisition of fixed assets 购置固定资产
p$Ox'A4 acquisition of shell “买壳”
3 @ak<9& acquisition price 收购价
if|+EN% act of God 天灾
ks$JP6 acting partner 执事合伙人
|7yAX+ active market 买卖活跃的市场;交投畅旺的市场;旺市
8V^oP]Y active partner 积极参与的合伙人
\7Jg7 * active trading 交投活跃
])xx<5Jt4 actual circulation 实际流通
Tq]Sn]CSP actual cost 实际成本
A); actual expenditure 实际开支;实际支出
At7>V-f} actual income 实际入息;实际收入;实际收益
vnWWneeNr actual market 现货市场
Ag{iq(X actual price 现货价;实际价格
<Utnz) actual profit 实际利润
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actual quotation 实盘;实际价位;实际报价
q#<^ ^4U actual year basis 按实际年度计算
xx[9~z=d actuals 实货
|B?27PD actuarial investigation 精算调查
{&jb5-*f actuarial principle 精算原则
IiY/(N+J actuarial report 精算师报告
tjupJ*Rt Actuarial Society of Hong Kong 香港精算学会
ma"3qGy actuarial valuation 精算师估值
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^cV lC_ actuary 精算师
(p2K36,9m ad referendum agreement 暂定协议;有待覆核的协定
I'V4D[H5 ad valorem duty 从价税;按值征税
T6 '`l?H`; ad valorem duty system 从价税制
xlhG,bb7 ad valorem fee 从价费
^$b Y,CE ad valorem tariff 从价关税
{q"OM*L( additional allowance 额外免税额
!o:f$6EA~C additional amount for unexpired risk 未过期风险的额外款额
;kY(<{ 2 additional assessable profit 补加应评税利润
-i0~]* additional assessment 补加评税
O^oWG&Y;v additional commitment 额外承担
7=;R& mqC additional commitment vote 额外承担拨款
~`aa5;Ab_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eEuvl`& additional dependent parent allowance 供养父母额外免税额
;M)QwF1 additional provision 额外拨款
3j\1S1 additional stamp duty 附加印花税
eAE`#t additional tax 补加税罚款;补加税款
u6AA4( Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
[ucpd adjudged bankrupt 被裁定破产
vN`klDJgW[ adjudicated bankrupt 裁定破产人
o,_?^'@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
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l$i adjudication of bankruptcy 裁定破产;宣告破产
hDF@'G8F adjudication of insolvency 裁定无力偿还债务
#qK:J;Sn3 adjusted actual 经调整的实数;调整后的实数
0yD9SJn adjusted current assets 经调整的流动资产;调整后的流动资产
}H^+A77v adjusted figure 经调整的数字;调整后的数额
s.$3j$vT 8 adjusted liabilities 经调整的负债;调整后的负债
E7rDa1 adjusted loss 经调整的亏损;调整后的亏损
8X[:j&@ 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
\W~N adjusted profit 经调整的利润;调整后的利润
1q7|OWFT adjusted surplus 经调整的盈余额;调整后的盈余额
.+$Q<L adjusted value 经调整的价值;调整后的价值
A1O'|7X adjustment 调整;修订;理算〔保险〕
RoPRQCE adjustment centre 调剂中心
t'n pG}`tE adjustment lag 调整过程的时间差距;调整时差
LRL,m_gt adjustment mechanism 调整机制
fp`;U_-&0 adjustment of loss 亏损调整
HiZ*+T.B adjustment process 调整过程;调整程序
IxY|>5z adjustment range 调整幅度
r>>%2Z-P administered exchange rate 受管制汇率
=;Au<| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Te"ioU?. administration expenses 行政费用
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