A:
Ny$3$5/ A share A股;甲类股份
S!z3$@o abatement of tax 减税;减扣免税额
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S]Qoz ABN AMRO Bank N.V. 荷兰银行
u)o-H!a above-the-line expenditure 线上项目支出;经常预算支出
QQV8Vlv" above-the-line receipt 线上项目收入;经常预算收入
=MJB: ABSA Asia Limited 南非联合亚洲有限公司
~XuV:K3 absolute change 绝对数值变更
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absolute expenditure 实际开支
ug ;Xoh5w absolute guideline figure 绝对准则数字
0^uUt- absolute interest 绝对权益
~:f..|JM absolute order of discharge 绝对破产解除令
R"P-+T=7M absolute profit margin 绝对利润幅度
R*lq7n9 absolute value 实值;绝对值
9oO~UP!ag absolutely vested interest 绝对既得权益
1kL8EPT%o absorbed cost 已吸收成本;已分摊成本
\'Et)uD* absorption 吸收;分摊;合并
wW)(mY? absorption rate 吸收率;摊配率;分摊率
+M_ _\7 ACB Finance Limited 亚洲商业财务有限公司
4E=v)C' acceptable form of reciprocity 合理的互惠条件
T9Juq6| acceptable rate 适当利率;适当汇率
$S?gQN.e acceptance agreement 承兑协议
L_vl%ii- acceptance for honour 参加承兑
m=^]93+ acceptor 承兑人;接受人;受票人
rg >2tgA acceptor for honour 参加承兑人
kln)7SzPuk accident insurance 意外保险
Bh cp=# Accident Insurance Association of Hong Kong 香港意外保险公会
ZnI15bsDx accident insurance scheme 意外保险计划
id5`YA$ accident year basis 意外年度基准
gz[3 xH~ accommodation 通融;贷款
J-dB accommodation bill 通融票据;空头票据
g([:"y? accommodation party 汇票代发人
`=#jWZ.8m account balance 帐户余额;帐户结余
A7+ZY, account book 帐簿
#*_!Xc9f account collected in advance 预收款项
^w~B]*A:" account current book 往来帐簿
H~Vf;k> account of after-acquired property 事后取得的财产报告
6V JudNA account of defaulter 拖欠帐目
$'Mf$h account payable 应付帐款
;2&" account payee only [A/C payee only] 只可转帐;存入收款人帐户
breF,d$ account receivable 应收帐款
LAf#Rco4 account receivable report 应收帐款报表
C&w0HoF account statement 结单;帐单;会计财务报表
\/3(>g?4 account title 帐户名称;会计科目
0 x-g0] accountant's report 会计师报告
TxG@#" ^g} Accountant's Report Rules 会计师报告规则
e~lFjr] accounting and auditing procedure 会计与审计程序;会计与核数程序
}BlyEcw'aN Accounting Arrangements 《会计安排》
r4*H96l accounting basis 会计基础
`K.B` accounting by Official Receiver 破产管理署署长呈交的帐目
g-d{"ZXd J Accounting Circular 《会计通告》
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accounting class 会计类别
VmPh''Z%- accounting date 记帐日期;会计结算日期
#4$YQ accounting for money 款项核算
uM[|>t Accounting Officer 会计主任
JnBc@qnP6 accounting period 会计报告期;会计期
)x/#sW%) accounting policy 会计政策;会计方针
Zc~7R`v7} accounting practice 会计惯例
OU,FU@6,7w accounting principle 会计准则
X<;. accounting record 会计记录
\]Ah=` accounting report 会计报告
S^pb9~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,jg #^47I Accounting Society of China 中国会计学会
nA,=g'7S accounting statement 会计报表
SQcic]Ep accounting system 会计制度;会计系统
t(*n[7e accounting transaction 会计事项;帐务交易
6Oy:5Ps8a accounting treatment 会计处理
6;'[v}O^^ accounting year 会计年度
IVSC7SBiT accretion 增值;添加
(?1$ accrual 应计项目;应累算数目
KZ7B2 accrual basis 应计制;权责发生制
?tjEXg>ny accrual basis accounting 应计制会计;权责发生制会计
z U[pn)pe accrue 应累算;应计
-@w,tbc$ accrued benefit 应累算利益
:V+rC]0 accrued charges 应计费用
}/1^Lqfnz accrued cumulative preference share dividend 应累算的累积优先股股息
GE!nf6>Km accrued expenses 应累算费用
*%;A85V/ accrued interest payable 应付利息;应计未付利息
"t4z)j; accrued interest receivable 应收利息;应计未收利息
Cst1nGPL accrued right 累算权益
-6- sI accruing profit 应累算的利润
'69)m~B0a accumulated fiscal reserve 累积财政储备
W$hCI)m( accumulated profit 累积利润;滚存溢利
*P*~CHx> accumulated reserve 累积储备
:[n~(~7? accumulation of surplus income 累积收益盈余
,nteIR'?? acquired assets 既得资产
u?72]?SM acquisition 收购;购置;取得
K _VIk'RB acquisition cost 购置成本
^R@)CIQ acquisition expenses 购置费用
5 [~HL_u;, acquisition of 100% interest 收购全部股权
(]'wQ4iQ acquisition of control 取得控制权
tB>!1}v acquisition of fixed assets 购置固定资产
z]8Mv(eL acquisition of shell “买壳”
s|<n7 =J acquisition price 收购价
^aAs=KditO act of God 天灾
fW2NYQP$: acting partner 执事合伙人
> "F-1{ active market 买卖活跃的市场;交投畅旺的市场;旺市
]gPx%c active partner 积极参与的合伙人
-&2Z/qM&! active trading 交投活跃
#1J,!seJ actual circulation 实际流通
wL),/i&< actual cost 实际成本
n zaDO-2! actual expenditure 实际开支;实际支出
#VX]trh, actual income 实际入息;实际收入;实际收益
wd*B3 actual market 现货市场
jV*10kM< actual price 现货价;实际价格
L%v@|COQ3 actual profit 实际利润
]j7`3%4uK actual quotation 实盘;实际价位;实际报价
qLLrR,: actual year basis 按实际年度计算
<Y"RsW9 actuals 实货
F(`|-E"E; actuarial investigation 精算调查
np^&cY] actuarial principle 精算原则
b_ZvI\H actuarial report 精算师报告
a.%ps: Actuarial Society of Hong Kong 香港精算学会
6NV592 actuarial valuation 精算师估值
s 7 nl actuary 精算师
G]aey>) ad referendum agreement 暂定协议;有待覆核的协定
~Re4zU ad valorem duty 从价税;按值征税
Fc`IRPW< ad valorem duty system 从价税制
'Jf
LTG. ad valorem fee 从价费
85&7WAco"B ad valorem tariff 从价关税
;?HP/dZLz additional allowance 额外免税额
_?"y1L. additional amount for unexpired risk 未过期风险的额外款额
xW) additional assessable profit 补加应评税利润
2Ty]s~ additional assessment 补加评税
QO;Dyef7b additional commitment 额外承担
i.6 b% additional commitment vote 额外承担拨款
N:U}b1$L6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s&nat4{B additional dependent parent allowance 供养父母额外免税额
yGtTD9j additional provision 额外拨款
H1U$ApD additional stamp duty 附加印花税
bQ3<>e\%B additional tax 补加税罚款;补加税款
c+3(|k-M Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
87! jn'A adjudged bankrupt 被裁定破产
dnD@BQ adjudicated bankrupt 裁定破产人
>|%3j,<U adjudication fee 裁定费;评定印花税额手续费;评估契据费
[6l0|Y adjudication of bankruptcy 裁定破产;宣告破产
F;#$Q adjudication of insolvency 裁定无力偿还债务
Y }VJ4!%U adjusted actual 经调整的实数;调整后的实数
}'wZ)N@ adjusted current assets 经调整的流动资产;调整后的流动资产
$Be hU adjusted figure 经调整的数字;调整后的数额
c9 EtUv~ adjusted liabilities 经调整的负债;调整后的负债
_$$.5?4 adjusted loss 经调整的亏损;调整后的亏损
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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
)=GPhC/sw adjusted profit 经调整的利润;调整后的利润
#^VZJ:2=| adjusted surplus 经调整的盈余额;调整后的盈余额
@*vVc`; adjusted value 经调整的价值;调整后的价值
M2cGr adjustment 调整;修订;理算〔保险〕
Ti)Me-g adjustment centre 调剂中心
5?H8?~&dz adjustment lag 调整过程的时间差距;调整时差
z#&1> adjustment mechanism 调整机制
9cB+x`+Lu adjustment of loss 亏损调整
P.Bwfa adjustment process 调整过程;调整程序
| I:@: adjustment range 调整幅度
!%65YTxY- administered exchange rate 受管制汇率
LI.WcI3uS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<Mvniz administration expenses 行政费用
k^ZP~.G administration fee 手续费;行政费
W6>t!1oO+ administration in bankruptcy 破产管理
Ci-Ze j administration order 遗产管理令
FLG"c690 administrator 管理人;遗产管理人
BJ5MCb.w administrator of the estate 遗产管理人
$`GlXiV admission of debt 债项承认书
*CXc{{ admission of proof 接纳债权证明
LGuZp?" advance 放贷款项;垫付款项;预支款项;预付款项
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p advance account 暂支帐目;预付款帐户
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