A:
#)$@Kvm A share A股;甲类股份
jiAN8t*P abatement of tax 减税;减扣免税额
r1X\$& ABN AMRO Bank N.V. 荷兰银行
}Z\PE0 above-the-line expenditure 线上项目支出;经常预算支出
0Bhf(5 above-the-line receipt 线上项目收入;经常预算收入
(:T\< ABSA Asia Limited 南非联合亚洲有限公司
+wg|~Lef h absolute change 绝对数值变更
(cqVCys absolute expenditure 实际开支
$F86Dwd absolute guideline figure 绝对准则数字
5J<ghv>\P absolute interest 绝对权益
m-!Uy$yM absolute order of discharge 绝对破产解除令
@C6.~OiP absolute profit margin 绝对利润幅度
: w 4Sba3 absolute value 实值;绝对值
+0WI;M4i absolutely vested interest 绝对既得权益
s:#\U!>0` absorbed cost 已吸收成本;已分摊成本
giz#(61j^ absorption 吸收;分摊;合并
OO+QH 2j absorption rate 吸收率;摊配率;分摊率
DU-&bm ACB Finance Limited 亚洲商业财务有限公司
G2}e@L0 acceptable form of reciprocity 合理的互惠条件
+eD+Z.{ acceptable rate 适当利率;适当汇率
)%&~CW+ acceptance agreement 承兑协议
xA2"i2k9 acceptance for honour 参加承兑
sYb( g'W*' acceptor 承兑人;接受人;受票人
;-X5# acceptor for honour 参加承兑人
(lVHKg&U[ accident insurance 意外保险
m339Y2%= Accident Insurance Association of Hong Kong 香港意外保险公会
-V)DKf"f accident insurance scheme 意外保险计划
}e* OprF accident year basis 意外年度基准
X,h"%S<c#H accommodation 通融;贷款
K PSHBv-# accommodation bill 通融票据;空头票据
,L} accommodation party 汇票代发人
pe$l'ur account balance 帐户余额;帐户结余
|\MgE.N account book 帐簿
mVuZ}` account collected in advance 预收款项
NJraol account current book 往来帐簿
J
M,ndl account of after-acquired property 事后取得的财产报告
?ydqmj2[F account of defaulter 拖欠帐目
ix]t>2r account payable 应付帐款
.d>TU bR; account payee only [A/C payee only] 只可转帐;存入收款人帐户
wR= WS', account receivable 应收帐款
$.2#G"| account receivable report 应收帐款报表
8%wu:;*]% account statement 结单;帐单;会计财务报表
/2e&fxxD account title 帐户名称;会计科目
5u-jjUO accountant's report 会计师报告
0xYPK7a=L\ Accountant's Report Rules 会计师报告规则
jRP9e accounting and auditing procedure 会计与审计程序;会计与核数程序
Q-}yZ Accounting Arrangements 《会计安排》
{"uLV{d accounting basis 会计基础
Th6xwMq
accounting by Official Receiver 破产管理署署长呈交的帐目
t\$P*_ Accounting Circular 《会计通告》
%Z=%E!* accounting class 会计类别
G&HCOR!h accounting date 记帐日期;会计结算日期
8=U0\<wT accounting for money 款项核算
TZk.?@s5 Accounting Officer 会计主任
a.yCd/ accounting period 会计报告期;会计期
2=PX1kI accounting policy 会计政策;会计方针
tmJ-2 accounting practice 会计惯例
54%@q[- accounting principle 会计准则
'dstAlt? accounting record 会计记录
0qj:v"~Q accounting report 会计报告
#r}O =izi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E9IU,P6a Accounting Society of China 中国会计学会
bK|I accounting statement 会计报表
hY@rt,! 8 accounting system 会计制度;会计系统
Io81zA accounting transaction 会计事项;帐务交易
M_wj>NXZ accounting treatment 会计处理
$R2iSu{kO accounting year 会计年度
yIL6Sb accretion 增值;添加
w+NdEE4H9z accrual 应计项目;应累算数目
MM*B.y~TxZ accrual basis 应计制;权责发生制
.A. VOf_ accrual basis accounting 应计制会计;权责发生制会计
As;@T$G accrue 应累算;应计
5QR=$?K accrued benefit 应累算利益
zMf. accrued charges 应计费用
vO#=]J8` accrued cumulative preference share dividend 应累算的累积优先股股息
L:ox$RU accrued expenses 应累算费用
$6evK~ accrued interest payable 应付利息;应计未付利息
M(alc9tn accrued interest receivable 应收利息;应计未收利息
ju-tx
: accrued right 累算权益
1sqBBd"=PY accruing profit 应累算的利润
j[Y$)HF accumulated fiscal reserve 累积财政储备
'51 8S"T @ accumulated profit 累积利润;滚存溢利
axSJ:j8 accumulated reserve 累积储备
.BR2pf|R accumulation of surplus income 累积收益盈余
+y$%S4>0tp acquired assets 既得资产
W'BB FG acquisition 收购;购置;取得
SCCBTpmf2B acquisition cost 购置成本
*t JgQ[ acquisition expenses 购置费用
gua +-##) acquisition of 100% interest 收购全部股权
bV5 { acquisition of control 取得控制权
2L<iIBSJwm acquisition of fixed assets 购置固定资产
Be=J*D!E=> acquisition of shell “买壳”
H<|ilL'fX acquisition price 收购价
O#,Uz2 act of God 天灾
GxL;@%B acting partner 执事合伙人
R; wq active market 买卖活跃的市场;交投畅旺的市场;旺市
qW1d;pt active partner 积极参与的合伙人
pu:Ie#xTDf active trading 交投活跃
(|<e4HfZL actual circulation 实际流通
0@K?'6 actual cost 实际成本
'Olp2g8= actual expenditure 实际开支;实际支出
6 K+DgNK actual income 实际入息;实际收入;实际收益
=r3 %jWH6 actual market 现货市场
O]\6Pv@N actual price 现货价;实际价格
E,S[3 + actual profit 实际利润
6V"| actual quotation 实盘;实际价位;实际报价
QgZwU$`p0 actual year basis 按实际年度计算
o"te7nBI actuals 实货
TzC'xWO
actuarial investigation 精算调查
Ua>lf8w< actuarial principle 精算原则
&Hb;; Ic( actuarial report 精算师报告
Nq`@ >Ml Actuarial Society of Hong Kong 香港精算学会
eD4qh4|u. actuarial valuation 精算师估值
B^;P:S<yG actuary 精算师
G234UjN% ad referendum agreement 暂定协议;有待覆核的协定
eDh]uKg ad valorem duty 从价税;按值征税
IMKyFp]h- ad valorem duty system 从价税制
xpJ6M<O{8 ad valorem fee 从价费
Aj854 L(! ad valorem tariff 从价关税
JumZ>\'p( additional allowance 额外免税额
</UUvMf" additional amount for unexpired risk 未过期风险的额外款额
TN xl?5: additional assessable profit 补加应评税利润
~6HpI0i additional assessment 补加评税
:2'y=t # additional commitment 额外承担
6zmt^U additional commitment vote 额外承担拨款
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
MM}lW-q; additional dependent parent allowance 供养父母额外免税额
*&f^R}O additional provision 额外拨款
t<)Cbple\ additional stamp duty 附加印花税
L\cd=&b` additional tax 补加税罚款;补加税款
JnWG_|m) Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
s$cr|p;7# adjudged bankrupt 被裁定破产
'MM%Sm, adjudicated bankrupt 裁定破产人
81gcM? adjudication fee 裁定费;评定印花税额手续费;评估契据费
M bj{C adjudication of bankruptcy 裁定破产;宣告破产
q#{.8H-X' adjudication of insolvency 裁定无力偿还债务
vD=>AAvG adjusted actual 经调整的实数;调整后的实数
Tz\ PQ)! adjusted current assets 经调整的流动资产;调整后的流动资产
64)Fz} adjusted figure 经调整的数字;调整后的数额
?ztI8I/ adjusted liabilities 经调整的负债;调整后的负债
BB x359 adjusted loss 经调整的亏损;调整后的亏损
XX85]49`% 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
4pvT?s>68 adjusted profit 经调整的利润;调整后的利润
w\"~*(M adjusted surplus 经调整的盈余额;调整后的盈余额
k<.$7Pl3U adjusted value 经调整的价值;调整后的价值
+3a}~p W adjustment 调整;修订;理算〔保险〕
Fgx{ s%&- adjustment centre 调剂中心
|K|[>[?Z/ adjustment lag 调整过程的时间差距;调整时差
',7LVT7 adjustment mechanism 调整机制
aG"j9A~ & adjustment of loss 亏损调整
pyvH [ adjustment process 调整过程;调整程序
rq>}]
U adjustment range 调整幅度
<>n-+Kr administered exchange rate 受管制汇率
|fL|tkGEa Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F9ys.Bc administration expenses 行政费用
P3Wnso administration fee 手续费;行政费
0}'xoYv
f administration in bankruptcy 破产管理
{8TLL@T4 administration order 遗产管理令
'n:|D7t administrator 管理人;遗产管理人
4YuJ - administrator of the estate 遗产管理人
?z
hw0 admission of debt 债项承认书
lOp7rW]$ admission of proof 接纳债权证明
x7<2K( advance 放贷款项;垫付款项;预支款项;预付款项
KKBrw+)AJ advance account 暂支帐目;预付款帐户
i/vo advance compensation 预付补偿金
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