A:
Egmp8:nZl@ A share A股;甲类股份
WOi+y abatement of tax 减税;减扣免税额
}U|0F#0$ ABN AMRO Bank N.V. 荷兰银行
Pye/o above-the-line expenditure 线上项目支出;经常预算支出
:QIf0*.O above-the-line receipt 线上项目收入;经常预算收入
Nr?CZFN# ABSA Asia Limited 南非联合亚洲有限公司
=rA]kGx absolute change 绝对数值变更
[@Mo3]#\ absolute expenditure 实际开支
S4VM(~,o absolute guideline figure 绝对准则数字
l'7'G$v absolute interest 绝对权益
^ddC a absolute order of discharge 绝对破产解除令
>~jl0!2z@ absolute profit margin 绝对利润幅度
X3'd~!a) absolute value 实值;绝对值
iX-.mq$ absolutely vested interest 绝对既得权益
ai"N;1/1O| absorbed cost 已吸收成本;已分摊成本
8Y [4JXUK absorption 吸收;分摊;合并
BvP++,a&Sa absorption rate 吸收率;摊配率;分摊率
-?w3j9kk> ACB Finance Limited 亚洲商业财务有限公司
'&/~Sh$% acceptable form of reciprocity 合理的互惠条件
|_ OoD9,M acceptable rate 适当利率;适当汇率
z}F^HQ1 acceptance agreement 承兑协议
2TgS
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uAu'2M,_ acceptor 承兑人;接受人;受票人
XZT|ID_u" acceptor for honour 参加承兑人
O Ke
9/._ accident insurance 意外保险
#J^ >7v Accident Insurance Association of Hong Kong 香港意外保险公会
ogqKM_ accident insurance scheme 意外保险计划
:9f 9Z7M accident year basis 意外年度基准
gts09{"}Y accommodation 通融;贷款
hISYtNWjd" accommodation bill 通融票据;空头票据
)j!%`g accommodation party 汇票代发人
Cz6bD$5 account balance 帐户余额;帐户结余
e[6Me[b account book 帐簿
s9SUj^ account collected in advance 预收款项
E:Ul_m8 account current book 往来帐簿
e5(c,,/ account of after-acquired property 事后取得的财产报告
ki|OowP account of defaulter 拖欠帐目
vI]V@il account payable 应付帐款
+I +RNXR/{ account payee only [A/C payee only] 只可转帐;存入收款人帐户
C!Jy;Z=+u account receivable 应收帐款
\+"Jg/)ij account receivable report 应收帐款报表
[9yd29pQ] account statement 结单;帐单;会计财务报表
]e$n ;tuW account title 帐户名称;会计科目
9<.8mW^68 accountant's report 会计师报告
?}HZJ@:lB Accountant's Report Rules 会计师报告规则
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*!] accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》
4kR;K!@k accounting basis 会计基础
Q)\[wYMt accounting by Official Receiver 破产管理署署长呈交的帐目
2V*;=cv~z Accounting Circular 《会计通告》
MAQ-'s@ accounting class 会计类别
Y$_^f*sFn accounting date 记帐日期;会计结算日期
,(f({l[J} accounting for money 款项核算
6=96 ^o* Accounting Officer 会计主任
!-t"}^) accounting period 会计报告期;会计期
WW-}c;cnK accounting policy 会计政策;会计方针
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M.'YB2 accounting practice 会计惯例
XB a^
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*ZIX76y<!A accounting record 会计记录
iD/+#UTY accounting report 会计报告
S<z 8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
N{<5)L~Y Accounting Society of China 中国会计学会
!Wj`U$]; accounting statement 会计报表
3xgU=@!; accounting system 会计制度;会计系统
~MP/[,j` accounting transaction 会计事项;帐务交易
&yI>A1 accounting treatment 会计处理
*VaQ\]:d accounting year 会计年度
jQ8
T accretion 增值;添加
y5 X FJj accrual 应计项目;应累算数目
92~$Qa\S! accrual basis 应计制;权责发生制
(a"/cH accrual basis accounting 应计制会计;权责发生制会计
@2`nBtk accrue 应累算;应计
n g9_c accrued benefit 应累算利益
Wu/:ES)C accrued charges 应计费用
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m accrued cumulative preference share dividend 应累算的累积优先股股息
z\YLO%Mm accrued expenses 应累算费用
Mm!;+bM% accrued interest payable 应付利息;应计未付利息
-s\R2_( accrued interest receivable 应收利息;应计未收利息
uQKo2B0 accrued right 累算权益
aSI%!Vg. accruing profit 应累算的利润
i=&]%T6Qk accumulated fiscal reserve 累积财政储备
)1 QOA accumulated profit 累积利润;滚存溢利
"whs?^/ accumulated reserve 累积储备
fcy4?SQ.<i accumulation of surplus income 累积收益盈余
/N,\ st acquired assets 既得资产
[fY7| acquisition 收购;购置;取得
7jGfQ acquisition cost 购置成本
0}po74x*r acquisition expenses 购置费用
v^ v \6uEP acquisition of 100% interest 收购全部股权
qRz /$|. acquisition of control 取得控制权
( X+2vN acquisition of fixed assets 购置固定资产
S;oRE'kk acquisition of shell “买壳”
]YOWCFAQot acquisition price 收购价
/m i&7C(6 act of God 天灾
?Ss~!38 acting partner 执事合伙人
O\6gw$ active market 买卖活跃的市场;交投畅旺的市场;旺市
5BK3ix*L active partner 积极参与的合伙人
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[M,L0c active trading 交投活跃
NC iBn>=: actual circulation 实际流通
SiJ{ actual cost 实际成本
7 0EH~ actual expenditure 实际开支;实际支出
wOLV?Vk actual income 实际入息;实际收入;实际收益
"U$](k.<VA actual market 现货市场
%*RZxR): actual price 现货价;实际价格
h92KU actual profit 实际利润
A`"?~_pHC actual quotation 实盘;实际价位;实际报价
4YoQ*NQw- actual year basis 按实际年度计算
AUES;2WL actuals 实货
Ul3xeu actuarial investigation 精算调查
8L]Cc!~ actuarial principle 精算原则
:B\$7+$v actuarial report 精算师报告
(Ffa{Tt! Actuarial Society of Hong Kong 香港精算学会
w c\`2( actuarial valuation 精算师估值
mHa~c(x actuary 精算师
-$49l ad referendum agreement 暂定协议;有待覆核的协定
+|x%a2?x: ad valorem duty 从价税;按值征税
L(9AcP ad valorem duty system 从价税制
(*,R21<% ad valorem fee 从价费
e_g&L) ad valorem tariff 从价关税
ux,eY additional allowance 额外免税额
SLp nVD:'1 additional amount for unexpired risk 未过期风险的额外款额
U#<{RqY additional assessable profit 补加应评税利润
F`,Hf Cb\ additional assessment 补加评税
Nq|y\3] additional commitment 额外承担
SR_-wD additional commitment vote 额外承担拨款
Tt=;of{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%a:T9v additional dependent parent allowance 供养父母额外免税额
@Vy Ne(U additional provision 额外拨款
|C5{[ z additional stamp duty 附加印花税
8VuLL<\| additional tax 补加税罚款;补加税款
0k4XVd+Nv Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
[k&7h, adjudged bankrupt 被裁定破产
w,_LC)9 adjudicated bankrupt 裁定破产人
O[z6W. adjudication fee 裁定费;评定印花税额手续费;评估契据费
}:QoY Nq adjudication of bankruptcy 裁定破产;宣告破产
N vTp1kI] adjudication of insolvency 裁定无力偿还债务
G:`So adjusted actual 经调整的实数;调整后的实数
NG23 adjusted current assets 经调整的流动资产;调整后的流动资产
W|(<z'S adjusted figure 经调整的数字;调整后的数额
D&pX0 adjusted liabilities 经调整的负债;调整后的负债
8 qZbsZi4 adjusted loss 经调整的亏损;调整后的亏损
}J2f$l>R 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
q(4Ny<=,'K adjusted profit 经调整的利润;调整后的利润
.u`A4;;Gw adjusted surplus 经调整的盈余额;调整后的盈余额
{xOzxLB; adjusted value 经调整的价值;调整后的价值
}SyK)W5Y adjustment 调整;修订;理算〔保险〕
THB[(3q adjustment centre 调剂中心
zU!d(ge.E
adjustment lag 调整过程的时间差距;调整时差
7!)VOD8Z adjustment mechanism 调整机制
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adjustment of loss 亏损调整
d/awQXKe7 adjustment process 调整过程;调整程序
P0U&+^W"9 adjustment range 调整幅度
DZA '0- administered exchange rate 受管制汇率
'pO-h,{TS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&JD^\+7U: administration expenses 行政费用
Qz_4Ms<o administration fee 手续费;行政费
c%&*yR administration in bankruptcy 破产管理
kuq&; uk$Q administration order 遗产管理令
06v'!M administrator 管理人;遗产管理人
<*P)"G administrator of the estate 遗产管理人
.ud&$-[a admission of debt 债项承认书
xsN OjHk admission of proof 接纳债权证明
3JqGLR`z3 advance 放贷款项;垫付款项;预支款项;预付款项
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