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h}r .(MVt A share A股;甲类股份
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ElE- abatement of tax 减税;减扣免税额
B*!{LjXV ABN AMRO Bank N.V. 荷兰银行
o9&1Ct above-the-line expenditure 线上项目支出;经常预算支出
G`8i{3: above-the-line receipt 线上项目收入;经常预算收入
m%hI@' ABSA Asia Limited 南非联合亚洲有限公司
d#xi_L! absolute change 绝对数值变更
]awu7}C9Z absolute expenditure 实际开支
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H+w absolute guideline figure 绝对准则数字
0`VA}c absolute interest 绝对权益
mj:X'BVA absolute order of discharge 绝对破产解除令
@ px2/x absolute profit margin 绝对利润幅度
1ml> absolute value 实值;绝对值
*;@V5[^3I? absolutely vested interest 绝对既得权益
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R2e2 absorbed cost 已吸收成本;已分摊成本
k|Mj|pqA absorption 吸收;分摊;合并
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0cM# absorption rate 吸收率;摊配率;分摊率
qp$Td<'Y ACB Finance Limited 亚洲商业财务有限公司
Qau\6p>^ acceptable form of reciprocity 合理的互惠条件
3pg_` acceptable rate 适当利率;适当汇率
xc{$=>'G acceptance agreement 承兑协议
m%au* 0p acceptance for honour 参加承兑
"=8= G acceptor 承兑人;接受人;受票人
qM%l acceptor for honour 参加承兑人
{WJ9!pA!lk accident insurance 意外保险
w6FtDl$ Accident Insurance Association of Hong Kong 香港意外保险公会
P(AcDG6K accident insurance scheme 意外保险计划
vdA3 accident year basis 意外年度基准
U?BuV accommodation 通融;贷款
xh|NmZg accommodation bill 通融票据;空头票据
_voU^- accommodation party 汇票代发人
21ng94mC account balance 帐户余额;帐户结余
$bSnbU< account book 帐簿
&(&5ao)5 account collected in advance 预收款项
6WUP#c@{ account current book 往来帐簿
)vWI{Q]r account of after-acquired property 事后取得的财产报告
h2~b%|Pv account of defaulter 拖欠帐目
<uq#smY account payable 应付帐款
fP 4 account payee only [A/C payee only] 只可转帐;存入收款人帐户
J;@g#h? account receivable 应收帐款
Y6<"_ account receivable report 应收帐款报表
93I.Wp_{ account statement 结单;帐单;会计财务报表
>Z%qkU/ account title 帐户名称;会计科目
EhJpJb[Z accountant's report 会计师报告
-aj) _.d Accountant's Report Rules 会计师报告规则
3s25Rps accounting and auditing procedure 会计与审计程序;会计与核数程序
h|m>JDxn Accounting Arrangements 《会计安排》
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K)/m`{g accounting basis 会计基础
o m9zb&{tu accounting by Official Receiver 破产管理署署长呈交的帐目
IbV 7} Accounting Circular 《会计通告》
=?9z6= accounting class 会计类别
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0]BdM accounting date 记帐日期;会计结算日期
!.\- l2f accounting for money 款项核算
1=NP=ZB Accounting Officer 会计主任
;(0<5LQ accounting period 会计报告期;会计期
FQ6jM~ accounting policy 会计政策;会计方针
W[ZW=c accounting practice 会计惯例
2g'o5B\* accounting principle 会计准则
/D@(o`a accounting record 会计记录
)Pj8{.t4 accounting report 会计报告
x,LQA0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zNg8Oq& Accounting Society of China 中国会计学会
67,@*cK3?J accounting statement 会计报表
[&_c.ti accounting system 会计制度;会计系统
#ArMX3^+w7 accounting transaction 会计事项;帐务交易
d4(!9O.\ accounting treatment 会计处理
>U4hsr05 accounting year 会计年度
w&U>w@H^ accretion 增值;添加
q2>dPI;3T accrual 应计项目;应累算数目
( q8uB accrual basis 应计制;权责发生制
qC|$0 accrual basis accounting 应计制会计;权责发生制会计
6,J:sm\ accrue 应累算;应计
$<c;xDO&t accrued benefit 应累算利益
1UyQ``v/ accrued charges 应计费用
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\hku\ accrued cumulative preference share dividend 应累算的累积优先股股息
|-vc/t2k>T accrued expenses 应累算费用
@-d0~.S accrued interest payable 应付利息;应计未付利息
)$Tcip` accrued interest receivable 应收利息;应计未收利息
XHX$Ur9 accrued right 累算权益
(A<'{J#5, accruing profit 应累算的利润
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r_ accumulated fiscal reserve 累积财政储备
-h n~-Sy+ accumulated profit 累积利润;滚存溢利
~]Md*F[4*e accumulated reserve 累积储备
Aw~N"i accumulation of surplus income 累积收益盈余
A~Uqw8n$\ acquired assets 既得资产
i7 *cpNPO acquisition 收购;购置;取得
+0&SXhy%y acquisition cost 购置成本
'5V#sq;Z acquisition expenses 购置费用
m`3Mev acquisition of 100% interest 收购全部股权
Qx{[#[Da acquisition of control 取得控制权
(=de#wh2] acquisition of fixed assets 购置固定资产
6<%W8m\ acquisition of shell “买壳”
v8PH(d2{@ acquisition price 收购价
~4MUac^w act of God 天灾
)U$]J*LI acting partner 执事合伙人
Vy+UOV&v- active market 买卖活跃的市场;交投畅旺的市场;旺市
~sk{O%OI active partner 积极参与的合伙人
O:^m#:[cE active trading 交投活跃
YY? }/r actual circulation 实际流通
!X 8<;e}2 actual cost 实际成本
;R#:? r;t actual expenditure 实际开支;实际支出
<;T$?J9 actual income 实际入息;实际收入;实际收益
{\87]xJ actual market 现货市场
Hf^Tok^6@] actual price 现货价;实际价格
? FlV<nE"J actual profit 实际利润
h_w_OCC&2 actual quotation 实盘;实际价位;实际报价
zc,kHO| actual year basis 按实际年度计算
oJ<Wh @ actuals 实货
fD>0 actuarial investigation 精算调查
UN,y/V actuarial principle 精算原则
fxR}a,a actuarial report 精算师报告
@1p, Actuarial Society of Hong Kong 香港精算学会
,vN0Jpf}\8 actuarial valuation 精算师估值
i*q!|^M actuary 精算师
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M ad referendum agreement 暂定协议;有待覆核的协定
A&dNCB ad valorem duty 从价税;按值征税
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} ad valorem duty system 从价税制
tWo MUp ad valorem fee 从价费
"q'9-lk ad valorem tariff 从价关税
`LWZ!Q additional allowance 额外免税额
E#cW3\) additional amount for unexpired risk 未过期风险的额外款额
^mNPP:%iN additional assessable profit 补加应评税利润
1!;}#m7v additional assessment 补加评税
#"Wh$x% additional commitment 额外承担
GNv5yWQ@ additional commitment vote 额外承担拨款
jNO8n)a&p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C6"bGA additional dependent parent allowance 供养父母额外免税额
x:Nd>Fb additional provision 额外拨款
lvyD#|P additional stamp duty 附加印花税
$ZQ?E^> B additional tax 补加税罚款;补加税款
$!msav Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
1V@\L|Y adjudged bankrupt 被裁定破产
wn$:L9"YN adjudicated bankrupt 裁定破产人
wG&+*,} adjudication fee 裁定费;评定印花税额手续费;评估契据费
HOb-q|w adjudication of bankruptcy 裁定破产;宣告破产
H=7z d|W adjudication of insolvency 裁定无力偿还债务
o`@B*, @ adjusted actual 经调整的实数;调整后的实数
JW5SBt> adjusted current assets 经调整的流动资产;调整后的流动资产
BhMHT:m adjusted figure 经调整的数字;调整后的数额
,Cj8{s&; adjusted liabilities 经调整的负债;调整后的负债
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?C adjusted loss 经调整的亏损;调整后的亏损
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