A:
zIu
E9l A share A股;甲类股份
+2&@x=xy abatement of tax 减税;减扣免税额
3GhRWB-U ABN AMRO Bank N.V. 荷兰银行
!~rY1T~ above-the-line expenditure 线上项目支出;经常预算支出
NP/Gn6fr above-the-line receipt 线上项目收入;经常预算收入
P<a)25be/ ABSA Asia Limited 南非联合亚洲有限公司
jT]0WS-b absolute change 绝对数值变更
:6 Lx@ absolute expenditure 实际开支
Yd=>K HVD absolute guideline figure 绝对准则数字
qfMo7e@6* absolute interest 绝对权益
[8*jw'W|[ absolute order of discharge 绝对破产解除令
^!<BQP7 absolute profit margin 绝对利润幅度
li}1S absolute value 实值;绝对值
h1B16) absolutely vested interest 绝对既得权益
r[b(I@T+ absorbed cost 已吸收成本;已分摊成本
<#u=[_H absorption 吸收;分摊;合并
9vGu0Um absorption rate 吸收率;摊配率;分摊率
2;DuHO1 ACB Finance Limited 亚洲商业财务有限公司
D)m5 acceptable form of reciprocity 合理的互惠条件
M$>1L acceptable rate 适当利率;适当汇率
UVd 7 JGR acceptance agreement 承兑协议
U<_3^ acceptance for honour 参加承兑
J:V6 acceptor 承兑人;接受人;受票人
5',8 ziJQ acceptor for honour 参加承兑人
)W;o<:x3 accident insurance 意外保险
G <i@ 5\# Accident Insurance Association of Hong Kong 香港意外保险公会
iiS-9>]/ accident insurance scheme 意外保险计划
]);%wy{Ho accident year basis 意外年度基准
Hn%xDJ' accommodation 通融;贷款
Vt".%d/`7 accommodation bill 通融票据;空头票据
+~mA}psr accommodation party 汇票代发人
~l]ve,W[ account balance 帐户余额;帐户结余
O06"bi5Y account book 帐簿
,P70Jb account collected in advance 预收款项
jw^<IMAG\8 account current book 往来帐簿
hp 5|@ account of after-acquired property 事后取得的财产报告
2Q/4bJpd account of defaulter 拖欠帐目
mUdOX7$c> account payable 应付帐款
0"\H^ account payee only [A/C payee only] 只可转帐;存入收款人帐户
pgQV /6 account receivable 应收帐款
4GY[7^ account receivable report 应收帐款报表
1+jAz`nA:T account statement 结单;帐单;会计财务报表
~,oMz<iMV account title 帐户名称;会计科目
oPXkYW accountant's report 会计师报告
4,CXJ2 Accountant's Report Rules 会计师报告规则
}dWq=)* accounting and auditing procedure 会计与审计程序;会计与核数程序
o7sT=x9 Accounting Arrangements 《会计安排》
ToXki, accounting basis 会计基础
MbZJ;,e? accounting by Official Receiver 破产管理署署长呈交的帐目
N D(/uyI Accounting Circular 《会计通告》
#t:S.A@ accounting class 会计类别
XBb~\p3y accounting date 记帐日期;会计结算日期
HUv/ ~^< accounting for money 款项核算
C9n?@D;S Accounting Officer 会计主任
}%'?p<^M accounting period 会计报告期;会计期
hRrn$BdLX accounting policy 会计政策;会计方针
U |Jo{(Y accounting practice 会计惯例
ZjQ
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][9%Kl*%@p accounting record 会计记录
JGsx_V1t accounting report 会计报告
:UF%K>k2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2.l Z:VLN Accounting Society of China 中国会计学会
^Eb.:}!D6 accounting statement 会计报表
$o0iLFIX/ accounting system 会计制度;会计系统
d4>Z8FF|1B accounting transaction 会计事项;帐务交易
Ay5i+)MD accounting treatment 会计处理
19Mu61 accounting year 会计年度
ER5gmmVP@p accretion 增值;添加
!Wy6/F@Z accrual 应计项目;应累算数目
ktFhc3);! accrual basis 应计制;权责发生制
k@f g(}6 accrual basis accounting 应计制会计;权责发生制会计
OwH81# accrue 应累算;应计
t<z`N-5* accrued benefit 应累算利益
beRVD>T accrued charges 应计费用
r&R B9S@*h accrued cumulative preference share dividend 应累算的累积优先股股息
El[)?+;D accrued expenses 应累算费用
cDFO; Dr accrued interest payable 应付利息;应计未付利息
%)|9E>fP]N accrued interest receivable 应收利息;应计未收利息
52 fA/sx accrued right 累算权益
Crho=RJPR accruing profit 应累算的利润
%|g>%D3Z? accumulated fiscal reserve 累积财政储备
-QM:
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#h8Sq~0 accumulated reserve 累积储备
zF8dKFE~ accumulation of surplus income 累积收益盈余
)z73-M V" acquired assets 既得资产
q Gw -tPD< acquisition 收购;购置;取得
gX]-\ acquisition cost 购置成本
vq^f}id acquisition expenses 购置费用
+e yc`J acquisition of 100% interest 收购全部股权
;#xmQi'` acquisition of control 取得控制权
4'`{H@]tb acquisition of fixed assets 购置固定资产
\N!AXD acquisition of shell “买壳”
U(Nu% acquisition price 收购价
% NA9{<I act of God 天灾
fPn>v)lN{ acting partner 执事合伙人
#sPHdz'3M active market 买卖活跃的市场;交投畅旺的市场;旺市
%r%M lj:# active partner 积极参与的合伙人
KxYwJ active trading 交投活跃
Rs-]N1V actual circulation 实际流通
86 W9rR actual cost 实际成本
6:Ch^c+IZ actual expenditure 实际开支;实际支出
aY'C%^h] actual income 实际入息;实际收入;实际收益
]iN'x?Fo actual market 现货市场
#{?PbBE} actual price 现货价;实际价格
P9^-6;'Y actual profit 实际利润
>/kcdWl actual quotation 实盘;实际价位;实际报价
uxtWybv actual year basis 按实际年度计算
7n8~K3~; actuals 实货
wRcAX%n& actuarial investigation 精算调查
CFzNwgv]z actuarial principle 精算原则
Rzbj actuarial report 精算师报告
WQ[_hg|k Actuarial Society of Hong Kong 香港精算学会
"?ucO4d actuarial valuation 精算师估值
q>$ev)W actuary 精算师
DnCP
aM4% ad referendum agreement 暂定协议;有待覆核的协定
iYORu3 ad valorem duty 从价税;按值征税
Tl$[4heE ad valorem duty system 从价税制
L;VoJf ad valorem fee 从价费
Co (.:z~ ad valorem tariff 从价关税
iop2L51eJ additional allowance 额外免税额
C([phT; additional amount for unexpired risk 未过期风险的额外款额
Vr6@>@SC additional assessable profit 补加应评税利润
S1p;nK additional assessment 补加评税
cC=[Saatsf additional commitment 额外承担
3 Nreqq additional commitment vote 额外承担拨款
42e|LUZg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SM0~fAtE additional dependent parent allowance 供养父母额外免税额
W-x?:X<} additional provision 额外拨款
\
e\?I9 additional stamp duty 附加印花税
{QcLu"?c additional tax 补加税罚款;补加税款
Qy^1*j<@& Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
4L ;% h adjudged bankrupt 被裁定破产
K`iv c N" adjudicated bankrupt 裁定破产人
r=5{o1" adjudication fee 裁定费;评定印花税额手续费;评估契据费
>XY`*J^ adjudication of bankruptcy 裁定破产;宣告破产
5R'TcWf#W adjudication of insolvency 裁定无力偿还债务
(qqOjz adjusted actual 经调整的实数;调整后的实数
vwjPmOjhS adjusted current assets 经调整的流动资产;调整后的流动资产
d
F9!G;V adjusted figure 经调整的数字;调整后的数额
y4*U6+ #. adjusted liabilities 经调整的负债;调整后的负债
u.d).da adjusted loss 经调整的亏损;调整后的亏损
C8[&S&<_< 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
&Q;sSIc adjusted profit 经调整的利润;调整后的利润
Ss~;m']68 adjusted surplus 经调整的盈余额;调整后的盈余额
"x=f=; adjusted value 经调整的价值;调整后的价值
i@P)a'W_ adjustment 调整;修订;理算〔保险〕
<,Ue
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?ooe'V@ adjustment lag 调整过程的时间差距;调整时差
|]J>R adjustment mechanism 调整机制
l>Z5 uSG adjustment of loss 亏损调整
tZ}
v%3 adjustment process 调整过程;调整程序
o7J adjustment range 调整幅度
PZE0}>z administered exchange rate 受管制汇率
0Fk5kGD,&K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1Ty<\bZ= administration expenses 行政费用
56+s~hG administration fee 手续费;行政费
Y?
x, administration in bankruptcy 破产管理
NLUT#!Gr administration order 遗产管理令
P|.] DJ administrator 管理人;遗产管理人
/tP|b_7O administrator of the estate 遗产管理人
:rHJ4Tl admission of debt 债项承认书
J8S'/y(LE< admission of proof 接纳债权证明
jT8#C=a7 advance 放贷款项;垫付款项;预支款项;预付款项
wF <n= advance account 暂支帐目;预付款帐户
XWA:J^ advance compensation 预付补偿金
3Mxp)uG/ advance from shareholder 股东垫款
]Y2RqXA* advance pending reimbursement 预支以待日后付还
$nb[G$ advanced economy 先进经济体系
3a?o3= advancement 预付;预付财产
p[hZ@f(z advances warrant 垫款令
x^kp^
/f advancing 贷出
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