A:
S9P({iZK A share A股;甲类股份
6WQN!H8+^ abatement of tax 减税;减扣免税额
z[1uub,)1 ABN AMRO Bank N.V. 荷兰银行
F<4:P= above-the-line expenditure 线上项目支出;经常预算支出
yna!L@ *@, above-the-line receipt 线上项目收入;经常预算收入
JZ`SV}\` ABSA Asia Limited 南非联合亚洲有限公司
f.uuXK absolute change 绝对数值变更
bR)P-9rs absolute expenditure 实际开支
vR:#g;mnk absolute guideline figure 绝对准则数字
Y @'do) absolute interest 绝对权益
]T'8O` absolute order of discharge 绝对破产解除令
"i(f+N,) absolute profit margin 绝对利润幅度
c:Cw# absolute value 实值;绝对值
'DVn /3?X absolutely vested interest 绝对既得权益
K=o { absorbed cost 已吸收成本;已分摊成本
XJPIAN~l absorption 吸收;分摊;合并
& ;.rPU absorption rate 吸收率;摊配率;分摊率
&_-=(rK ACB Finance Limited 亚洲商业财务有限公司
5I2 h(Td acceptable form of reciprocity 合理的互惠条件
'%t$mf!nV acceptable rate 适当利率;适当汇率
ed/B.SY acceptance agreement 承兑协议
hBX.GFnw acceptance for honour 参加承兑
F?R6zvive acceptor 承兑人;接受人;受票人
?_d>-NC acceptor for honour 参加承兑人
8|{ZcW accident insurance 意外保险
8tR6.09' Accident Insurance Association of Hong Kong 香港意外保险公会
J)B3o$ accident insurance scheme 意外保险计划
L!l?tM o accident year basis 意外年度基准
o.NU"$\? accommodation 通融;贷款
J.: accommodation bill 通融票据;空头票据
lqv}~MC accommodation party 汇票代发人
Q2Ey RFT account balance 帐户余额;帐户结余
#K:iB* account book 帐簿
1="]'!2Is account collected in advance 预收款项
fqbeO 9x account current book 往来帐簿
(^FMm1@T account of after-acquired property 事后取得的财产报告
9)]`le account of defaulter 拖欠帐目
0@b<?Ms9 account payable 应付帐款
$peL1'Evo account payee only [A/C payee only] 只可转帐;存入收款人帐户
XrTc5V account receivable 应收帐款
^_Lnqk6 account receivable report 应收帐款报表
9C,gJp}P account statement 结单;帐单;会计财务报表
4qsct@K, account title 帐户名称;会计科目
r9u'+$vmF accountant's report 会计师报告
5JVBDA^#om Accountant's Report Rules 会计师报告规则
w9GY/] accounting and auditing procedure 会计与审计程序;会计与核数程序
75^*4[ Accounting Arrangements 《会计安排》
@H$am accounting basis 会计基础
GY-4w@Wl accounting by Official Receiver 破产管理署署长呈交的帐目
r+[g.` Accounting Circular 《会计通告》
K/C} accounting class 会计类别
:KvZP:T accounting date 记帐日期;会计结算日期
&$CyT6mb^ accounting for money 款项核算
cJq{;~ Accounting Officer 会计主任
6x(b/`VW accounting period 会计报告期;会计期
@q<h.#9 accounting policy 会计政策;会计方针
X%-hTl accounting practice 会计惯例
CPNV\qCY accounting principle 会计准则
\R@}X cqZ accounting record 会计记录
j -o accounting report 会计报告
KYB3n85 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
eyDI>7W Accounting Society of China 中国会计学会
hr.mzQd accounting statement 会计报表
um]*nXIr accounting system 会计制度;会计系统
1_LKqBgo accounting transaction 会计事项;帐务交易
XS@iu,uO accounting treatment 会计处理
?:60lCqj accounting year 会计年度
;WN%tI) accretion 增值;添加
Ja*,ht(5 accrual 应计项目;应累算数目
>BO!jv!a accrual basis 应计制;权责发生制
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zm!_~1 accrual basis accounting 应计制会计;权责发生制会计
V4"o.G3\o accrue 应累算;应计
8i`T?KB accrued benefit 应累算利益
:%mlsNw accrued charges 应计费用
|AvsT{2 accrued cumulative preference share dividend 应累算的累积优先股股息
~!TrC<ft accrued expenses 应累算费用
%1;Y`> accrued interest payable 应付利息;应计未付利息
aMydeTCHi accrued interest receivable 应收利息;应计未收利息
K6B6@ accrued right 累算权益
s!YX<V accruing profit 应累算的利润
*B&i `tq accumulated fiscal reserve 累积财政储备
;MYK TE>m accumulated profit 累积利润;滚存溢利
aRWj+[[7y accumulated reserve 累积储备
Bt:M^b^ accumulation of surplus income 累积收益盈余
rM~Mqpk acquired assets 既得资产
NPBOG1q% acquisition 收购;购置;取得
+gndW acquisition cost 购置成本
SP2";,%/9 acquisition expenses 购置费用
;+f(1=x acquisition of 100% interest 收购全部股权
6tVp%@ acquisition of control 取得控制权
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jk?If 07 acquisition of fixed assets 购置固定资产
DPnrzV) acquisition of shell “买壳”
0[ n;ZL~ acquisition price 收购价
/8_x]Es/ act of God 天灾
p|;#frj acting partner 执事合伙人
E?K(MT&@ active market 买卖活跃的市场;交投畅旺的市场;旺市
,82?kky active partner 积极参与的合伙人
2-g 5Gb2| active trading 交投活跃
i0x[w>\- actual circulation 实际流通
UeBSt. actual cost 实际成本
:WH0=Bieh actual expenditure 实际开支;实际支出
w{;bvq%lY actual income 实际入息;实际收入;实际收益
fH,h\0 actual market 现货市场
!h1|B7N actual price 现货价;实际价格
=hh,yi actual profit 实际利润
\@ZD.d# actual quotation 实盘;实际价位;实际报价
q,Nqv[va actual year basis 按实际年度计算
78Zb IL actuals 实货
>>-{AR0 actuarial investigation 精算调查
=x^IBLHN actuarial principle 精算原则
\"K:<+RH actuarial report 精算师报告
W-RshZ\ Actuarial Society of Hong Kong 香港精算学会
%I)*5 M6 actuarial valuation 精算师估值
O'~^wu. actuary 精算师
Sf`?j ad referendum agreement 暂定协议;有待覆核的协定
2rP!] ad valorem duty 从价税;按值征税
zBrqh9%8e ad valorem duty system 从价税制
i"!j:YEo ad valorem fee 从价费
LGRhCOP: ad valorem tariff 从价关税
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@L`[Wu additional allowance 额外免税额
:NwFJc additional amount for unexpired risk 未过期风险的额外款额
P]4u`& additional assessable profit 补加应评税利润
Y5IQhV. additional assessment 补加评税
Y-DHW/Z~ additional commitment 额外承担
$*0XWrE additional commitment vote 额外承担拨款
kafj?F additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
tN;~.\TKg additional dependent parent allowance 供养父母额外免税额
>?X(,c additional provision 额外拨款
F JxH{N6a additional stamp duty 附加印花税
.ddf'$6h additional tax 补加税罚款;补加税款
,}OQzK/"mP Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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,Z adjudged bankrupt 被裁定破产
_32 o7}!x adjudicated bankrupt 裁定破产人
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GD8i adjudication fee 裁定费;评定印花税额手续费;评估契据费
JHVesX adjudication of bankruptcy 裁定破产;宣告破产
olDzmy(=W* adjudication of insolvency 裁定无力偿还债务
~m7?:(/lb adjusted actual 经调整的实数;调整后的实数
&ujq6~# adjusted current assets 经调整的流动资产;调整后的流动资产
g31\7\)Ir adjusted figure 经调整的数字;调整后的数额
6O'B:5~[2 adjusted liabilities 经调整的负债;调整后的负债
pEGHW; adjusted loss 经调整的亏损;调整后的亏损
^zS|O]Tx 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
ZoKX ao adjusted profit 经调整的利润;调整后的利润
lS`VJA6l. adjusted surplus 经调整的盈余额;调整后的盈余额
j =b-Y adjusted value 经调整的价值;调整后的价值
?0+J"FH# W adjustment 调整;修订;理算〔保险〕
?B4X&xf.D adjustment centre 调剂中心
g>f_'7F& adjustment lag 调整过程的时间差距;调整时差
H]f8W]"c[ adjustment mechanism 调整机制
M059"X=" adjustment of loss 亏损调整
/@s(8{; adjustment process 调整过程;调整程序
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S.w#"X[ adjustment range 调整幅度
xb(y15R\I administered exchange rate 受管制汇率
iJ`v3PP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6$$ku administration expenses 行政费用
:"oUnBY% administration fee 手续费;行政费
/{X2:g { administration in bankruptcy 破产管理
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GH+M@ administration order 遗产管理令
pXxpEv administrator 管理人;遗产管理人
9d,2d5Y administrator of the estate 遗产管理人
pB]+c%\ admission of debt 债项承认书
Je~Ybh admission of proof 接纳债权证明
'%A*Z,f advance 放贷款项;垫付款项;预支款项;预付款项
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+Q!58 advance account 暂支帐目;预付款帐户
Nj4^G ~_ advance compensation 预付补偿金
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\r1<D advance from shareholder 股东垫款
w8AHs/'r advance pending reimbursement 预支以待日后付还
F1zsGlObu} advanced economy 先进经济体系
e~BUAz advancement 预付;预付财产
8 =<&9TmE advances warrant 垫款令
Q pbzx/2h advancing 贷出
Wp$'#HhB adverse balance 逆差
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v7B adverse exchange 逆汇
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advertisement addressed to shareholders 在报章刊登的致股东通告
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