A:
_/]:=_bf_z A share A股;甲类股份
X|1_0 abatement of tax 减税;减扣免税额
4'{hI;&a& ABN AMRO Bank N.V. 荷兰银行
3^A/`8R7K above-the-line expenditure 线上项目支出;经常预算支出
,F?~'-K above-the-line receipt 线上项目收入;经常预算收入
O^R:_vb3I ABSA Asia Limited 南非联合亚洲有限公司
Zn<(,e absolute change 绝对数值变更
(:y,CsR}4 absolute expenditure 实际开支
4j@kMe;RjZ absolute guideline figure 绝对准则数字
ySuLt@X absolute interest 绝对权益
V:F+HMBk absolute order of discharge 绝对破产解除令
Ef_F#X0# absolute profit margin 绝对利润幅度
L=$?q/=- absolute value 实值;绝对值
93^(O8. absolutely vested interest 绝对既得权益
Hc&uE3=%sL absorbed cost 已吸收成本;已分摊成本
Xc9p;B>^Ts absorption 吸收;分摊;合并
<(bCz>o| absorption rate 吸收率;摊配率;分摊率
R%)2(\ ACB Finance Limited 亚洲商业财务有限公司
RlslF9f acceptable form of reciprocity 合理的互惠条件
@!&Jgg53G acceptable rate 适当利率;适当汇率
Y( V3PnH acceptance agreement 承兑协议
LG Y!j_bD acceptance for honour 参加承兑
Qw6KX#n acceptor 承兑人;接受人;受票人
p-i.ITRS acceptor for honour 参加承兑人
|auX*hb9 accident insurance 意外保险
I_zk' Accident Insurance Association of Hong Kong 香港意外保险公会
{+/
.5 accident insurance scheme 意外保险计划
g]==!!^<D accident year basis 意外年度基准
$||ns@F+ accommodation 通融;贷款
RI5g+Du? accommodation bill 通融票据;空头票据
){:q;E]^fB accommodation party 汇票代发人
47C(\\ account balance 帐户余额;帐户结余
3I;xU(rv account book 帐簿
a* W_fxb account collected in advance 预收款项
%<=w [*i account current book 往来帐簿
5!SoN}$ account of after-acquired property 事后取得的财产报告
/Oq)3fU
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2Z/][?Jj{ account payable 应付帐款
\f /! account payee only [A/C payee only] 只可转帐;存入收款人帐户
rF8W(E_= account receivable 应收帐款
}1a <{& account receivable report 应收帐款报表
?`N57'iPb account statement 结单;帐单;会计财务报表
<=)D=Ax/_[ account title 帐户名称;会计科目
3XAp Y' accountant's report 会计师报告
]F"(OWW Accountant's Report Rules 会计师报告规则
`'[7~ Ew[ accounting and auditing procedure 会计与审计程序;会计与核数程序
TXd5v#_vo Accounting Arrangements 《会计安排》
oeu|/\+HW accounting basis 会计基础
daA47`+d accounting by Official Receiver 破产管理署署长呈交的帐目
)]c]el@y Accounting Circular 《会计通告》
LXh@o1 accounting class 会计类别
f%Z;05 accounting date 记帐日期;会计结算日期
L@1,7@
accounting for money 款项核算
J$6-c'8 Accounting Officer 会计主任
8 l'bRyuS accounting period 会计报告期;会计期
>bX-!<S accounting policy 会计政策;会计方针
xZ.~:V03\t accounting practice 会计惯例
W 9&0k+#^ accounting principle 会计准则
VjA wn}eO accounting record 会计记录
7d|*postv accounting report 会计报告
x9x#'H3 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/-!&k Accounting Society of China 中国会计学会
SE,o7_k'S accounting statement 会计报表
.0nn0)" accounting system 会计制度;会计系统
),nCq^Bp accounting transaction 会计事项;帐务交易
iA55yT+ accounting treatment 会计处理
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?n?' accounting year 会计年度
h*;g0QBkl accretion 增值;添加
b(PHZCy# accrual 应计项目;应累算数目
Sk6b`W7$ accrual basis 应计制;权责发生制
;mf4U85 accrual basis accounting 应计制会计;权责发生制会计
%XEKhy accrue 应累算;应计
0On?{Bw accrued benefit 应累算利益
qYgwyj=4 accrued charges 应计费用
/~o7Q$)-b accrued cumulative preference share dividend 应累算的累积优先股股息
`y8
?= accrued expenses 应累算费用
8
3z'# accrued interest payable 应付利息;应计未付利息
:X'*8,]KHH accrued interest receivable 应收利息;应计未收利息
XKz;o^1a^ accrued right 累算权益
)z2|"Lp accruing profit 应累算的利润
5y1or accumulated fiscal reserve 累积财政储备
.-SDo"K.h accumulated profit 累积利润;滚存溢利
g
,/a6M accumulated reserve 累积储备
^%\)Xi accumulation of surplus income 累积收益盈余
F[>7z3I acquired assets 既得资产
'}U_D:o.b acquisition 收购;购置;取得
Zdv.PGn acquisition cost 购置成本
xoqiRtlY: acquisition expenses 购置费用
p{iG{ acquisition of 100% interest 收购全部股权
@k=cN>ZMc acquisition of control 取得控制权
q[{: acquisition of fixed assets 购置固定资产
d&}pgb-Md acquisition of shell “买壳”
fH{9]TU_: acquisition price 收购价
Zi 2o act of God 天灾
|A ;o0pL acting partner 执事合伙人
{Oy9RESqc active market 买卖活跃的市场;交投畅旺的市场;旺市
9
9Ba{qj active partner 积极参与的合伙人
vOos*& active trading 交投活跃
RL?u n}Qa actual circulation 实际流通
?8 SK\{9r6 actual cost 实际成本
AuoxZ?V actual expenditure 实际开支;实际支出
DJmoW actual income 实际入息;实际收入;实际收益
A)\>#Dv actual market 现货市场
;;ER"N actual price 现货价;实际价格
ybo#K actual profit 实际利润
YniZ(
~^K actual quotation 实盘;实际价位;实际报价
DRH'A!r! actual year basis 按实际年度计算
t9G}Yd[T actuals 实货
u9TzZ actuarial investigation 精算调查
HG2N-<$ actuarial principle 精算原则
-'I _*fu actuarial report 精算师报告
UH5w7M Actuarial Society of Hong Kong 香港精算学会
EoKC8/ actuarial valuation 精算师估值
z7-`Y9Ypd actuary 精算师
k/df(cs
ad referendum agreement 暂定协议;有待覆核的协定
:=rA Yc3] ad valorem duty 从价税;按值征税
{SF[I ad valorem duty system 从价税制
J&A;#<qY ad valorem fee 从价费
;*y|8od
B ad valorem tariff 从价关税
RXGHD19] additional allowance 额外免税额
Vo #:CB=8 additional amount for unexpired risk 未过期风险的额外款额
jr9&.8%W:v additional assessable profit 补加应评税利润
VBu8}}Ql additional assessment 补加评税
./#e1m?. additional commitment 额外承担
HR;/Br additional commitment vote 额外承担拨款
1s Br.+p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
D+f'*| additional dependent parent allowance 供养父母额外免税额
o:_^gJ+| additional provision 额外拨款
}0$mn)*k additional stamp duty 附加印花税
,VAp>x+O additional tax 补加税罚款;补加税款
.
3GnZR,L Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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( 5 adjudged bankrupt 被裁定破产
Yx6hA#7I adjudicated bankrupt 裁定破产人
]\OWZ{T'j adjudication fee 裁定费;评定印花税额手续费;评估契据费
#:$O=@@?M adjudication of bankruptcy 裁定破产;宣告破产
k]Zo-xh4 adjudication of insolvency 裁定无力偿还债务
O~.U:45t adjusted actual 经调整的实数;调整后的实数
?$3r5sx adjusted current assets 经调整的流动资产;调整后的流动资产
=K .r adjusted figure 经调整的数字;调整后的数额
N6h1|_o adjusted liabilities 经调整的负债;调整后的负债
ue@8voZhS/ adjusted loss 经调整的亏损;调整后的亏损
WElrk:b 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
jRofG' adjusted profit 经调整的利润;调整后的利润
g]za"U|g adjusted surplus 经调整的盈余额;调整后的盈余额
:v`o6x8 adjusted value 经调整的价值;调整后的价值
N;<//, adjustment 调整;修订;理算〔保险〕
<D;MT96SG adjustment centre 调剂中心
vK(I3db! adjustment lag 调整过程的时间差距;调整时差
J2r1=5HS adjustment mechanism 调整机制
^"1TPd| adjustment of loss 亏损调整
G-arnu) adjustment process 调整过程;调整程序
!(Q l)C adjustment range 调整幅度
nB=0T`vQ administered exchange rate 受管制汇率
NUMi])HkN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2
#KoN8% administration expenses 行政费用
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