A:
,QZNH?Cp/ A share A股;甲类股份
*@-a{T} abatement of tax 减税;减扣免税额
"Ei' FM ABN AMRO Bank N.V. 荷兰银行
*$Tz g!/ above-the-line expenditure 线上项目支出;经常预算支出
dJf#j?\[ above-the-line receipt 线上项目收入;经常预算收入
7A6: * ABSA Asia Limited 南非联合亚洲有限公司
LV6BSQyQ absolute change 绝对数值变更
^*@D%U absolute expenditure 实际开支
$psPNJG absolute guideline figure 绝对准则数字
[Q:C\f] absolute interest 绝对权益
7FYq6wi absolute order of discharge 绝对破产解除令
[izP1A$r#Q absolute profit margin 绝对利润幅度
:%2uZ/cG( absolute value 实值;绝对值
Ce.*yO<- absolutely vested interest 绝对既得权益
v*3tqT(% absorbed cost 已吸收成本;已分摊成本
0V!@*Z absorption 吸收;分摊;合并
"NOll:5"( absorption rate 吸收率;摊配率;分摊率
/@xL { ACB Finance Limited 亚洲商业财务有限公司
}48o{\ acceptable form of reciprocity 合理的互惠条件
~]S%b3> acceptable rate 适当利率;适当汇率
0\tdxi acceptance agreement 承兑协议
^a # acceptance for honour 参加承兑
in>.Tax* acceptor 承兑人;接受人;受票人
ZhnRsn9 acceptor for honour 参加承兑人
qQ^bUpk0 accident insurance 意外保险
mO0a: i! Accident Insurance Association of Hong Kong 香港意外保险公会
*{1]b_< accident insurance scheme 意外保险计划
E!]d?t3b accident year basis 意外年度基准
u[b0MNE~ accommodation 通融;贷款
f)9{D[InM^ accommodation bill 通融票据;空头票据
rpn&.#KS accommodation party 汇票代发人
@mRda%qR account balance 帐户余额;帐户结余
r;'Vy0?AL account book 帐簿
dePI&z: account collected in advance 预收款项
p5?8E$VHV account current book 往来帐簿
wpS $- account of after-acquired property 事后取得的财产报告
l'2a?1/q account of defaulter 拖欠帐目
@I '_ account payable 应付帐款
J}-,!3qxW account payee only [A/C payee only] 只可转帐;存入收款人帐户
O)tZ`X; account receivable 应收帐款
<Eo;CaaF/ account receivable report 应收帐款报表
K8l|qe account statement 结单;帐单;会计财务报表
p6yC1\U!o account title 帐户名称;会计科目
'RlPj0Cg
accountant's report 会计师报告
U&D"fM8 Accountant's Report Rules 会计师报告规则
xM/B"SG2 accounting and auditing procedure 会计与审计程序;会计与核数程序
5$e|@/(0 Accounting Arrangements 《会计安排》
Jz!8Xg%a accounting basis 会计基础
[Pu~kiN accounting by Official Receiver 破产管理署署长呈交的帐目
@Ee'nP Accounting Circular 《会计通告》
0r?}LWjf accounting class 会计类别
>!OD[9 accounting date 记帐日期;会计结算日期
GB(o)I#h accounting for money 款项核算
Asn7;x0; Accounting Officer 会计主任
-
T,;Fr' accounting period 会计报告期;会计期
24)3^1P\V accounting policy 会计政策;会计方针
!`k{Ga accounting practice 会计惯例
_M/ckv1q@ accounting principle 会计准则
%r0yBK2uOp accounting record 会计记录
pr8eRV!x accounting report 会计报告
T<|B1jA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
g3%Xh0007{ Accounting Society of China 中国会计学会
'*5I5'[ X, accounting statement 会计报表
c]>s(/}T accounting system 会计制度;会计系统
gc 14 % accounting transaction 会计事项;帐务交易
?*~W accounting treatment 会计处理
Uj)~ >V' accounting year 会计年度
-bo5/`x accretion 增值;添加
gv}Esps
R accrual 应计项目;应累算数目
0sv#* &0= accrual basis 应计制;权责发生制
;/fZh:V2 accrual basis accounting 应计制会计;权责发生制会计
G}d-L!YbE' accrue 应累算;应计
M1^?_;B accrued benefit 应累算利益
C:/O]slH accrued charges 应计费用
,~-"EQT accrued cumulative preference share dividend 应累算的累积优先股股息
Wc4F'}s accrued expenses 应累算费用
F$UvYy4O d accrued interest payable 应付利息;应计未付利息
)\C:| accrued interest receivable 应收利息;应计未收利息
l+'@y (}Q accrued right 累算权益
(PjC]`FK accruing profit 应累算的利润
Gpws_jw accumulated fiscal reserve 累积财政储备
H 3YFbR accumulated profit 累积利润;滚存溢利
"P<IQx accumulated reserve 累积储备
G[1:<Vg8 accumulation of surplus income 累积收益盈余
kh/n|2 acquired assets 既得资产
.7Zb,r acquisition 收购;购置;取得
WG8}}`F| acquisition cost 购置成本
{
as#lHn acquisition expenses 购置费用
e`%U}_[d acquisition of 100% interest 收购全部股权
-t_t3aU| acquisition of control 取得控制权
UI}v{05] acquisition of fixed assets 购置固定资产
Yy6Mkw7X acquisition of shell “买壳”
6]yYiz2Xn acquisition price 收购价
\jDD=ew act of God 天灾
v1Tla]d acting partner 执事合伙人
ld8 E!t[ active market 买卖活跃的市场;交投畅旺的市场;旺市
zdFO&YHTw active partner 积极参与的合伙人
o(GXv3L active trading 交投活跃
f]MKNX actual circulation 实际流通
f 4CS actual cost 实际成本
F.2<G.9 actual expenditure 实际开支;实际支出
#~l(t_m{ actual income 实际入息;实际收入;实际收益
j^#4!Ue actual market 现货市场
n $RhD93 actual price 现货价;实际价格
{ O+d7,C actual profit 实际利润
'\8gY((7 actual quotation 实盘;实际价位;实际报价
G+2!+N\P actual year basis 按实际年度计算
dWbSrl actuals 实货
H`#{zt); actuarial investigation 精算调查
`)Z"||8K actuarial principle 精算原则
`yYo Vu* actuarial report 精算师报告
#=mLQSiQ Actuarial Society of Hong Kong 香港精算学会
xj8yQ Y1 actuarial valuation 精算师估值
%5#ts/f actuary 精算师
l"70|~ ad referendum agreement 暂定协议;有待覆核的协定
ZbVo<p5* ] ad valorem duty 从价税;按值征税
s8L=:hiSf) ad valorem duty system 从价税制
H9}z0VI ad valorem fee 从价费
nBw4YDR! ad valorem tariff 从价关税
jdz]+Q`jq additional allowance 额外免税额
4D+S\S0bk additional amount for unexpired risk 未过期风险的额外款额
9u6GeK~G additional assessable profit 补加应评税利润
a6\0XVU additional assessment 补加评税
'sb&xj`d additional commitment 额外承担
nn[OC=cDN additional commitment vote 额外承担拨款
cP#vzFB0> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h9<*+T additional dependent parent allowance 供养父母额外免税额
j#:IG/)GL additional provision 额外拨款
7i-G5%w7 additional stamp duty 附加印花税
8t)5b.PS additional tax 补加税罚款;补加税款
8@b,>l$ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
M_
* KA adjudged bankrupt 被裁定破产
`sW+R= adjudicated bankrupt 裁定破产人
ViZ Tl~ adjudication fee 裁定费;评定印花税额手续费;评估契据费
zciL'9 adjudication of bankruptcy 裁定破产;宣告破产
>6yA+?[: adjudication of insolvency 裁定无力偿还债务
$K& #R- adjusted actual 经调整的实数;调整后的实数
>\f'Q Q adjusted current assets 经调整的流动资产;调整后的流动资产
&+0WZ#VI adjusted figure 经调整的数字;调整后的数额
;iA6[uz adjusted liabilities 经调整的负债;调整后的负债
b&wyp@k adjusted loss 经调整的亏损;调整后的亏损
;t6)(d4z? adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
+95: O 8 adjusted profit 经调整的利润;调整后的利润
b}&2j3-n, adjusted surplus 经调整的盈余额;调整后的盈余额
{Xr|L adjusted value 经调整的价值;调整后的价值
"~V|p3 adjustment 调整;修订;理算〔保险〕
Q[rmsk2L' adjustment centre 调剂中心
JSp V2c5Q adjustment lag 调整过程的时间差距;调整时差
K/T4T\ adjustment mechanism 调整机制
W20qn>{z adjustment of loss 亏损调整
d2\#Zlu< adjustment process 调整过程;调整程序
\eH`{Z'.x5 adjustment range 调整幅度
)By#({O administered exchange rate 受管制汇率
e-&0f);i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
][D/=-
administration expenses 行政费用
T)CEcz administration fee 手续费;行政费
)t?_3'W administration in bankruptcy 破产管理
@#u'z~a) administration order 遗产管理令
{tKi8O^Rb administrator 管理人;遗产管理人
"pA24Ze administrator of the estate 遗产管理人
g$?kL admission of debt 债项承认书
%f-Uwq&}Y" admission of proof 接纳债权证明
[D$%LR X advance 放贷款项;垫付款项;预支款项;预付款项
Q[6<Y,}(pd advance account 暂支帐目;预付款帐户
tKP
zM advance compensation 预付补偿金
Ung K9uB~ advance from shareholder 股东垫款
0?80V' advance pending reimbursement 预支以待日后付还
!C6[m1F advanced economy 先进经济体系
1b``y advancement 预付;预付财产
6+.8nx:9X advances warrant 垫款令
%^qf0d* advancing 贷出
}f;cA adverse balance 逆差
M[:},?ah0 adverse exchange 逆汇
35}]U= advertisement addressed to shareholders 在报章刊登的致股东通告
B[IqLD'6 advice for collection 托收通知书
`mp3ORR;$ advice of drawing 提款通知书;汇票通知书
1RU+d.&D advice of payment 付款通知
:c/](M Advisory Committee [Securities and Futures Commission]
H_&z-g` 谘询委员会〔证券及期货事务监察委员会〕
7dh--.i Advisory Committee on Diversification 经济多元化谘询委员会
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