A:
8>sToNRNe A share A股;甲类股份
oU.LYz_ abatement of tax 减税;减扣免税额
1Lf:TQB ABN AMRO Bank N.V. 荷兰银行
[|\JIr=of5 above-the-line expenditure 线上项目支出;经常预算支出
e2v[ma- above-the-line receipt 线上项目收入;经常预算收入
J}-,!3qxW ABSA Asia Limited 南非联合亚洲有限公司
!a[1rQH absolute change 绝对数值变更
Yy"05V. absolute expenditure 实际开支
^|(w)Sy absolute guideline figure 绝对准则数字
liUrw7, absolute interest 绝对权益
?r,lgaw absolute order of discharge 绝对破产解除令
u}7#3JfLn absolute profit margin 绝对利润幅度
)D:I@`* absolute value 实值;绝对值
N}*|*!6hI absolutely vested interest 绝对既得权益
n0T'"i[ absorbed cost 已吸收成本;已分摊成本
M)U 32gI: absorption 吸收;分摊;合并
HZ1e~IIw absorption rate 吸收率;摊配率;分摊率
U&D"fM8 ACB Finance Limited 亚洲商业财务有限公司
)&j4F) acceptable form of reciprocity 合理的互惠条件
}cL9`a9j acceptable rate 适当利率;适当汇率
L##lXUl acceptance agreement 承兑协议
~ZSP K;D[ acceptance for honour 参加承兑
GCUzKf& acceptor 承兑人;接受人;受票人
_:,:U[@Vz acceptor for honour 参加承兑人
JWa9[Dj accident insurance 意外保险
x"Hi!h)v Accident Insurance Association of Hong Kong 香港意外保险公会
<Cvlz^K[ accident insurance scheme 意外保险计划
>!OD[9 accident year basis 意外年度基准
XZv(B^ accommodation 通融;贷款
~7W?W< accommodation bill 通融票据;空头票据
N%A[}Y0;MW accommodation party 汇票代发人
v[_C^; account balance 帐户余额;帐户结余
:/BU-SFK^ account book 帐簿
L//Z\xr| account collected in advance 预收款项
Wh:SZa| account current book 往来帐簿
['MG/FKuv account of after-acquired property 事后取得的财产报告
5_@8g+~ account of defaulter 拖欠帐目
m q`EMOH account payable 应付帐款
%r0yBK2uOp account payee only [A/C payee only] 只可转帐;存入收款人帐户
_91g=pM account receivable 应收帐款
8xQ5[Ov account receivable report 应收帐款报表
<|M cE account statement 结单;帐单;会计财务报表
0@yHT-Dy account title 帐户名称;会计科目
J>YwMl accountant's report 会计师报告
cp0@wC#d Accountant's Report Rules 会计师报告规则
8Vkw
vc accounting and auditing procedure 会计与审计程序;会计与核数程序
gsn3]^X Accounting Arrangements 《会计安排》
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accounting basis 会计基础
5'/Ney9N accounting by Official Receiver 破产管理署署长呈交的帐目
Zu\(XN?62 Accounting Circular 《会计通告》
X=Q)R1~6v accounting class 会计类别
]w/`02w"$ accounting date 记帐日期;会计结算日期
M ]dS>W%U accounting for money 款项核算
V fJYYR Accounting Officer 会计主任
vs/.'yD/C accounting period 会计报告期;会计期
)v-sde\ accounting policy 会计政策;会计方针
+-=w` accounting practice 会计惯例
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a"Ep* accounting principle 会计准则
1 f ]04TI accounting record 会计记录
x1\,WOrmK accounting report 会计报告
Fg)Iw<7_2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M1^?_;B Accounting Society of China 中国会计学会
J~6+zBF accounting statement 会计报表
OAMsqeWYA accounting system 会计制度;会计系统
,~-"EQT accounting transaction 会计事项;帐务交易
#YM5P accounting treatment 会计处理
[V ~(7U accounting year 会计年度
bb#F2r4 accretion 增值;添加
hHsCr@i accrual 应计项目;应累算数目
_uuxTNN0x* accrual basis 应计制;权责发生制
\ %Er%yv) accrual basis accounting 应计制会计;权责发生制会计
{(@M0? accrue 应累算;应计
\f6SA{vR| accrued benefit 应累算利益
ZR<T\w accrued charges 应计费用
2r2qZ#I} accrued cumulative preference share dividend 应累算的累积优先股股息
VLuhURI) accrued expenses 应累算费用
>(s)S[\ accrued interest payable 应付利息;应计未付利息
<=A1d\ accrued interest receivable 应收利息;应计未收利息
kh/n|2 accrued right 累算权益
O(8Px accruing profit 应累算的利润
5:%xuJD accumulated fiscal reserve 累积财政储备
~6z<tyD^ accumulated profit 累积利润;滚存溢利
{OP[Rrm accumulated reserve 累积储备
sas}k7m" accumulation of surplus income 累积收益盈余
4k5X'&Q acquired assets 既得资产
_jOu`1w acquisition 收购;购置;取得
Ah,X?0+ acquisition cost 购置成本
*Ppb; acquisition expenses 购置费用
)-q#hY acquisition of 100% interest 收购全部股权
9kmkF, acquisition of control 取得控制权
>M{=qs acquisition of fixed assets 购置固定资产
luYkC@I@a acquisition of shell “买壳”
kw&,<V77 ~ acquisition price 收购价
=X[]0.I% act of God 天灾
`0Y`]kSY+ acting partner 执事合伙人
-xS{{"- active market 买卖活跃的市场;交投畅旺的市场;旺市
<H{%` active partner 积极参与的合伙人
=&RpW7] active trading 交投活跃
;*^2,_ actual circulation 实际流通
5qzFH, actual cost 实际成本
.}n%gc~A actual expenditure 实际开支;实际支出
0b%"=J2/p. actual income 实际入息;实际收入;实际收益
{.=089`{ actual market 现货市场
#~l(t_m{ actual price 现货价;实际价格
8"L#5MO t actual profit 实际利润
90g=&O5@O actual quotation 实盘;实际价位;实际报价
fcaUj9qN actual year basis 按实际年度计算
R( 2,1f=d actuals 实货
vwF#;jj\ actuarial investigation 精算调查
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a3 actuarial principle 精算原则
jEK{QOq0 actuarial report 精算师报告
tqok.h Actuarial Society of Hong Kong 香港精算学会
f/"?(7F actuarial valuation 精算师估值
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Mx actuary 精算师
Fsdp"X. ad referendum agreement 暂定协议;有待覆核的协定
iO$Z?Dyg9 ad valorem duty 从价税;按值征税
95cIdF 6m ad valorem duty system 从价税制
V46=48K. ad valorem fee 从价费
=:neGqd\_E ad valorem tariff 从价关税
>)`yG'[ additional allowance 额外免税额
HNXMM additional amount for unexpired risk 未过期风险的额外款额
LVHIQ9 additional assessable profit 补加应评税利润
<!qN<#$y additional assessment 补加评税
O+f'Ql additional commitment 额外承担
{H F,F=W additional commitment vote 额外承担拨款
MBp,!_Q6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~F)[H'$A additional dependent parent allowance 供养父母额外免税额
;@5N additional provision 额外拨款
h7?uM^p additional stamp duty 附加印花税
_8QHx;} additional tax 补加税罚款;补加税款
U5[,UrC Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4hl`~&yDf adjudged bankrupt 被裁定破产
z4!Y9 adjudicated bankrupt 裁定破产人
FaA'%P@ adjudication fee 裁定费;评定印花税额手续费;评估契据费
?aMd#.& adjudication of bankruptcy 裁定破产;宣告破产
,F;<Y9] adjudication of insolvency 裁定无力偿还债务
Fu%D2%V$/ adjusted actual 经调整的实数;调整后的实数
5~ip N/)E adjusted current assets 经调整的流动资产;调整后的流动资产
}Bk>' adjusted figure 经调整的数字;调整后的数额
@#u'z~a) adjusted liabilities 经调整的负债;调整后的负债
{7F?30: ] adjusted loss 经调整的亏损;调整后的亏损
6'S q|@VOi 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
:o37 V! adjusted profit 经调整的利润;调整后的利润
+cXdF adjusted surplus 经调整的盈余额;调整后的盈余额
y [jck: adjusted value 经调整的价值;调整后的价值
!3*:6 adjustment 调整;修订;理算〔保险〕
}c]u'a!4 adjustment centre 调剂中心
[D$%LR X adjustment lag 调整过程的时间差距;调整时差
vx7wW<e%D adjustment mechanism 调整机制
Uo]x6j< adjustment of loss 亏损调整
dj}y6V& adjustment process 调整过程;调整程序
"|,;~k1 adjustment range 调整幅度
PI-o)U$Ehv administered exchange rate 受管制汇率
6}/m~m Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:qAF}|6 administration expenses 行政费用
7 'B9z/ administration fee 手续费;行政费
W)LtnD2 w administration in bankruptcy 破产管理
bVgmjt2&> administration order 遗产管理令
QKP@+E_U administrator 管理人;遗产管理人
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