A:
M[mYG _{J A share A股;甲类股份
KNAvLcg abatement of tax 减税;减扣免税额
-pYmM d, ABN AMRO Bank N.V. 荷兰银行
_ Lh0 above-the-line expenditure 线上项目支出;经常预算支出
p2gdAJ above-the-line receipt 线上项目收入;经常预算收入
EE 1D>I ABSA Asia Limited 南非联合亚洲有限公司
zas&gsl-; absolute change 绝对数值变更
#Zm`*s` absolute expenditure 实际开支
TRi# absolute guideline figure 绝对准则数字
6m;>R%S_ absolute interest 绝对权益
J=3{<Xl absolute order of discharge 绝对破产解除令
gFTU9k< absolute profit margin 绝对利润幅度
71nZi`AR absolute value 实值;绝对值
F+H]{ss> absolutely vested interest 绝对既得权益
d%P2V>P absorbed cost 已吸收成本;已分摊成本
l ubsL I absorption 吸收;分摊;合并
s1 >8uW absorption rate 吸收率;摊配率;分摊率
DS(>R!bb ACB Finance Limited 亚洲商业财务有限公司
/+92DV acceptable form of reciprocity 合理的互惠条件
kC.dJ2^j+ acceptable rate 适当利率;适当汇率
W]D YfR, acceptance agreement 承兑协议
fYP,V0P acceptance for honour 参加承兑
"^$Ht`p[ acceptor 承兑人;接受人;受票人
}'P|A acceptor for honour 参加承兑人
t08U9`w accident insurance 意外保险
:5~Dca_iU4 Accident Insurance Association of Hong Kong 香港意外保险公会
,9ueHE accident insurance scheme 意外保险计划
0OHXg= accident year basis 意外年度基准
$JOz7j( accommodation 通融;贷款
w]gLd accommodation bill 通融票据;空头票据
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7]o[ accommodation party 汇票代发人
rB+ ( account balance 帐户余额;帐户结余
mHMsK}=~ account book 帐簿
!hQ-i3?qm account collected in advance 预收款项
e W8cI)wU account current book 往来帐簿
l5w^rj account of after-acquired property 事后取得的财产报告
SN[yC account of defaulter 拖欠帐目
X%!?\3S account payable 应付帐款
lKQjG+YF account payee only [A/C payee only] 只可转帐;存入收款人帐户
BB,-HhYT0 account receivable 应收帐款
tF*Sg{:bCa account receivable report 应收帐款报表
)jI4]6 account statement 结单;帐单;会计财务报表
(q7;/n account title 帐户名称;会计科目
9%k4Ic%P accountant's report 会计师报告
*s1o?'e Accountant's Report Rules 会计师报告规则
U2_; accounting and auditing procedure 会计与审计程序;会计与核数程序
=*4^Dtp Accounting Arrangements 《会计安排》
|L;Hd.l7^* accounting basis 会计基础
%,N-M]Jf accounting by Official Receiver 破产管理署署长呈交的帐目
Qc9[/4R> Accounting Circular 《会计通告》
<6N3()A)%1 accounting class 会计类别
DS|x*w'I accounting date 记帐日期;会计结算日期
ieEtC,U accounting for money 款项核算
ENYc.$r Accounting Officer 会计主任
2#`d:@r accounting period 会计报告期;会计期
,+Ya'4x accounting policy 会计政策;会计方针
_n*gj- accounting practice 会计惯例
'+|uv7|+v accounting principle 会计准则
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X"I accounting record 会计记录
@ bvWqMa accounting report 会计报告
{dl@#Tu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
EA:_PBZ Accounting Society of China 中国会计学会
s0Y7`uD^ accounting statement 会计报表
4mGRk)hk:> accounting system 会计制度;会计系统
,({%t accounting transaction 会计事项;帐务交易
IOrYm accounting treatment 会计处理
iee`Yg!EOH accounting year 会计年度
0,LUi*10 accretion 增值;添加
8r.MODZG/ accrual 应计项目;应累算数目
U$ZbBVa`~ accrual basis 应计制;权责发生制
@bFl8- accrual basis accounting 应计制会计;权责发生制会计
F>u/Lh! accrue 应累算;应计
'~6l
6wi accrued benefit 应累算利益
SZgan accrued charges 应计费用
^3&-!<* accrued cumulative preference share dividend 应累算的累积优先股股息
0"@p|nAa accrued expenses 应累算费用
.}tpEvAw} accrued interest payable 应付利息;应计未付利息
|Pse=_i accrued interest receivable 应收利息;应计未收利息
ijNI6_eU accrued right 累算权益
A.P*@}9 accruing profit 应累算的利润
H~<wAer,Op accumulated fiscal reserve 累积财政储备
e $5s],,n accumulated profit 累积利润;滚存溢利
'(:R-u!pp accumulated reserve 累积储备
j;rxr1+w accumulation of surplus income 累积收益盈余
l~`JFWur] acquired assets 既得资产
,+_gx.H2j acquisition 收购;购置;取得
J:;nN-\j acquisition cost 购置成本
#b=*hi`E acquisition expenses 购置费用
No/D"S# acquisition of 100% interest 收购全部股权
Zvz}Z8jW acquisition of control 取得控制权
zy9W{{:P(1 acquisition of fixed assets 购置固定资产
GsWf$/iC: acquisition of shell “买壳”
BI6`@}%7> acquisition price 收购价
na/,1iI< act of God 天灾
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(i\? acting partner 执事合伙人
n22OPvp active market 买卖活跃的市场;交投畅旺的市场;旺市
Yceex}X*5 active partner 积极参与的合伙人
x A ZRl active trading 交投活跃
WoMMAo~ actual circulation 实际流通
0[OlJMVf actual cost 实际成本
) nnv{hN actual expenditure 实际开支;实际支出
}Tk*?tYt actual income 实际入息;实际收入;实际收益
+Kg3qS" actual market 现货市场
"8yDqm actual price 现货价;实际价格
k*T&>$k}^ actual profit 实际利润
"CT`]:GGK actual quotation 实盘;实际价位;实际报价
^W,x actual year basis 按实际年度计算
kh*td(pfP9 actuals 实货
FwSV
\N+#' actuarial investigation 精算调查
QtqE&j actuarial principle 精算原则
gG6BEsGa, actuarial report 精算师报告
\o!B:Vb< Actuarial Society of Hong Kong 香港精算学会
cp 7;~i3 actuarial valuation 精算师估值
/%)x!dmy actuary 精算师
v.]W{~PI2V ad referendum agreement 暂定协议;有待覆核的协定
htqC~B{1E ad valorem duty 从价税;按值征税
`>$l2, ad valorem duty system 从价税制
oo,3mat2C ad valorem fee 从价费
(<5&<JC{ ad valorem tariff 从价关税
0bMbM^xV6 additional allowance 额外免税额
T+<OlXpL additional amount for unexpired risk 未过期风险的额外款额
kv3V| additional assessable profit 补加应评税利润
&uv7`VT additional assessment 补加评税
|Q~5TL>b additional commitment 额外承担
6?jSe<4x additional commitment vote 额外承担拨款
W#[3a4%m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Fm.IRu<\` additional dependent parent allowance 供养父母额外免税额
Z|Xv_Xo|4 additional provision 额外拨款
`lq[6[n additional stamp duty 附加印花税
yNmzRH u additional tax 补加税罚款;补加税款
Q\v^3u2;m` Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
k'Z$# adjudged bankrupt 被裁定破产
g`zC 0~D2 adjudicated bankrupt 裁定破产人
qgLj^{ adjudication fee 裁定费;评定印花税额手续费;评估契据费
]a=Bc~g91 adjudication of bankruptcy 裁定破产;宣告破产
!xZ`()D# adjudication of insolvency 裁定无力偿还债务
'4d+!%2t adjusted actual 经调整的实数;调整后的实数
q1o)l adjusted current assets 经调整的流动资产;调整后的流动资产
\wo'XF3: adjusted figure 经调整的数字;调整后的数额
IDv|i.q3 adjusted liabilities 经调整的负债;调整后的负债
r*s)T`T}} adjusted loss 经调整的亏损;调整后的亏损
|h1Y3 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
syLpnNx= adjusted profit 经调整的利润;调整后的利润
E?P:!V=_ adjusted surplus 经调整的盈余额;调整后的盈余额
Ra?0jcSQ$ adjusted value 经调整的价值;调整后的价值
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Le% adjustment 调整;修订;理算〔保险〕
qc`UDD5 adjustment centre 调剂中心
h/F,D_O>ZO adjustment lag 调整过程的时间差距;调整时差
;F'/[l{+ adjustment mechanism 调整机制
;*EPAC+ adjustment of loss 亏损调整
lvZ:Aw
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Ni 5Su adjustment range 调整幅度
L%O(
I administered exchange rate 受管制汇率
j*)K>
\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zd3%9r j$ administration expenses 行政费用
{VrjDj+Xy administration fee 手续费;行政费
`]:&h' administration in bankruptcy 破产管理
vErlh:~e administration order 遗产管理令
#EdsB administrator 管理人;遗产管理人
? v2JuhRe administrator of the estate 遗产管理人
!NFP=m1 admission of debt 债项承认书
r6eApKZ>f6 admission of proof 接纳债权证明
,t_Fo-i7vI advance 放贷款项;垫付款项;预支款项;预付款项
0FD+iID advance account 暂支帐目;预付款帐户
WKPuIE: advance compensation 预付补偿金
c 7uryL advance from shareholder 股东垫款
/_*L8b advance pending reimbursement 预支以待日后付还
{]\!vG6 advanced economy 先进经济体系
14v,z;HXj advancement 预付;预付财产
WH^rM`9 advances warrant 垫款令
Fps.Fhm advancing 贷出
?rn#S8nNx< adverse balance 逆差
*b0f)y3RV adverse exchange 逆汇
P*;zDQy advertisement addressed to shareholders 在报章刊登的致股东通告
Xz, sL advice for collection 托收通知书
T&`H )o advice of drawing 提款通知书;汇票通知书
*aF<#m v advice of payment 付款通知
:X6A9jmd Advisory Committee [Securities and Futures Commission]
_n+./B 谘询委员会〔证券及期货事务监察委员会〕
#e8NF,H5 Advisory Committee on Diversification 经济多元化谘询委员会
KzC`*U[
affidavit 誓章;遗产申报誓章
;ywQk| r affidavit of no receipt 述明无收款的誓章
7o]p0iLej affiliate 联号;联营公司;附属公司
/P/S0 affiliated company 附属公司;联号;联营公司
Ug^v
]B9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"xV9$m> affordability 负担能力
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