A:
)x-b+SC A share A股;甲类股份
=7!s8D,[ abatement of tax 减税;减扣免税额
rfV'EjiM} ABN AMRO Bank N.V. 荷兰银行
(Y py} above-the-line expenditure 线上项目支出;经常预算支出
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ZK4& above-the-line receipt 线上项目收入;经常预算收入
*%uz LW0 ABSA Asia Limited 南非联合亚洲有限公司
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X absolute change 绝对数值变更
E}wT5t;u absolute expenditure 实际开支
C-pR$WM:HN absolute guideline figure 绝对准则数字
\g0vzo"u absolute interest 绝对权益
M)13'B. absolute order of discharge 绝对破产解除令
!vX4_!% absolute profit margin 绝对利润幅度
?NE/}?a absolute value 实值;绝对值
k?=1q[RQH absolutely vested interest 绝对既得权益
WcmX"{ absorbed cost 已吸收成本;已分摊成本
^y,h0?Z9 absorption 吸收;分摊;合并
aEf3hB* ~ absorption rate 吸收率;摊配率;分摊率
fW= N ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件
O_ _s~ acceptable rate 适当利率;适当汇率
(KI9j7 acceptance agreement 承兑协议
K6{wM acceptance for honour 参加承兑
#1dVp!?3T acceptor 承兑人;接受人;受票人
tSy 9v acceptor for honour 参加承兑人
|JkfAnrN$I accident insurance 意外保险
9hr7+fW]t Accident Insurance Association of Hong Kong 香港意外保险公会
*eg0^ByeD accident insurance scheme 意外保险计划
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lCp accident year basis 意外年度基准
_2KIe(,; accommodation 通融;贷款
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&$ accommodation bill 通融票据;空头票据
%g:Q? accommodation party 汇票代发人
c5p,~z_Dtu account balance 帐户余额;帐户结余
(]w6q&, account book 帐簿
tE%g)hL- account collected in advance 预收款项
W" =l@}I account current book 往来帐簿
$9%F1:u account of after-acquired property 事后取得的财产报告
Y:CX RU6eD account of defaulter 拖欠帐目
l8~(bq1 account payable 应付帐款
izSX account payee only [A/C payee only] 只可转帐;存入收款人帐户
~vTwuc\(H account receivable 应收帐款
Z/,R{Jgt" account receivable report 应收帐款报表
#91^1jyMf account statement 结单;帐单;会计财务报表
yPE3Awh5 account title 帐户名称;会计科目
U\%r33L ) accountant's report 会计师报告
RUY7Y? Accountant's Report Rules 会计师报告规则
O=__w *< accounting and auditing procedure 会计与审计程序;会计与核数程序
")KqPD6k Accounting Arrangements 《会计安排》
!-M Y<' accounting basis 会计基础
`BmnXWMgx accounting by Official Receiver 破产管理署署长呈交的帐目
YCRE- 5! Accounting Circular 《会计通告》
y`9#zYgqA accounting class 会计类别
zS:2?VXxq accounting date 记帐日期;会计结算日期
$WIE`P% accounting for money 款项核算
(IV\sY Accounting Officer 会计主任
NL]_;\ h accounting period 会计报告期;会计期
+-tFg XG accounting policy 会计政策;会计方针
pW+uVv, accounting practice 会计惯例
]x)!Kd2> accounting principle 会计准则
rC@VMe|0 accounting record 会计记录
pZ8J\4+ accounting report 会计报告
G:*vV#K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
OROvy Accounting Society of China 中国会计学会
$e1.y b% accounting statement 会计报表
9(t(sP_ accounting system 会计制度;会计系统
;6 @sC[ accounting transaction 会计事项;帐务交易
HGAi2+& accounting treatment 会计处理
LqYyIbsvf accounting year 会计年度
Tdh(J",d accretion 增值;添加
{|>'(iqH"w accrual 应计项目;应累算数目
+yI$4MY accrual basis 应计制;权责发生制
Muwlehuq accrual basis accounting 应计制会计;权责发生制会计
C u` accrue 应累算;应计
![Qi+xyc accrued benefit 应累算利益
xHt7/8wF accrued charges 应计费用
_-BP?'lN accrued cumulative preference share dividend 应累算的累积优先股股息
XaCvBQ accrued expenses 应累算费用
jyD~ER}J accrued interest payable 应付利息;应计未付利息
CHTK.%AQH! accrued interest receivable 应收利息;应计未收利息
n*"r!&Dg accrued right 累算权益
1\}XL=BE accruing profit 应累算的利润
Z,"4f*2 accumulated fiscal reserve 累积财政储备
j7)mC4o:% accumulated profit 累积利润;滚存溢利
%%ouf06.| accumulated reserve 累积储备
(Yz[SK=U} accumulation of surplus income 累积收益盈余
a0hBF4+6 acquired assets 既得资产
Sm<*TH!\n_ acquisition 收购;购置;取得
~AjPa}@ f acquisition cost 购置成本
]AQ}_dRi= acquisition expenses 购置费用
frUs'j/bZ acquisition of 100% interest 收购全部股权
c\n_[r acquisition of control 取得控制权
LxIGPC~ acquisition of fixed assets 购置固定资产
N!c FUZ5] acquisition of shell “买壳”
e".=E;o` acquisition price 收购价
S3M!"l act of God 天灾
#OPEYJ;*9d acting partner 执事合伙人
gy@=)R/~ active market 买卖活跃的市场;交投畅旺的市场;旺市
p-IJ':W active partner 积极参与的合伙人
.1TuHC\mC active trading 交投活跃
46]BRL2 G actual circulation 实际流通
g"748LY>=p actual cost 实际成本
PP{9Y Vr actual expenditure 实际开支;实际支出
.v(GVkE} actual income 实际入息;实际收入;实际收益
wH8J?j"5> actual market 现货市场
,=\.L_' actual price 现货价;实际价格
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ah9UG actual profit 实际利润
T^Ia^B-%}g actual quotation 实盘;实际价位;实际报价
Q>D//_TF actual year basis 按实际年度计算
>SQzE actuals 实货
H?O5 "4a actuarial investigation 精算调查
6!>p<p"Ns actuarial principle 精算原则
XfE0P(sE actuarial report 精算师报告
cO7ii~&%! Actuarial Society of Hong Kong 香港精算学会
@\nQ{\^; actuarial valuation 精算师估值
:+6W%B actuary 精算师
q83^?0WD ad referendum agreement 暂定协议;有待覆核的协定
FkrXM!mJ ad valorem duty 从价税;按值征税
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