A:
fD3'Ye<R A share A股;甲类股份
ew~?&= abatement of tax 减税;减扣免税额
U@CAQ? ABN AMRO Bank N.V. 荷兰银行
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= above-the-line expenditure 线上项目支出;经常预算支出
BkPt 1i above-the-line receipt 线上项目收入;经常预算收入
H_Va$}8z ABSA Asia Limited 南非联合亚洲有限公司
&:u3-:$:9 absolute change 绝对数值变更
#I*{_|}= absolute expenditure 实际开支
9Kgyt absolute guideline figure 绝对准则数字
*SIYZE' absolute interest 绝对权益
Vh2uzG absolute order of discharge 绝对破产解除令
x*RSD,3 absolute profit margin 绝对利润幅度
nC!]@lA absolute value 实值;绝对值
KLj=M;$:K absolutely vested interest 绝对既得权益
jSH.e? absorbed cost 已吸收成本;已分摊成本
nRu %0Op absorption 吸收;分摊;合并
~WORC\kCW absorption rate 吸收率;摊配率;分摊率
AzSu_ ACB Finance Limited 亚洲商业财务有限公司
5k9
vYW5k acceptable form of reciprocity 合理的互惠条件
%NJ0Y(:9( acceptable rate 适当利率;适当汇率
G-|c%g!ejf acceptance agreement 承兑协议
*uf)t,% acceptance for honour 参加承兑
>;R`Q9s7 acceptor 承兑人;接受人;受票人
.MRN)p acceptor for honour 参加承兑人
5f?GSHA} accident insurance 意外保险
*W`7JL, Accident Insurance Association of Hong Kong 香港意外保险公会
uv8kea .( accident insurance scheme 意外保险计划
+P Dk>PdEt accident year basis 意外年度基准
RAk"C!&^m accommodation 通融;贷款
HV-;?5 accommodation bill 通融票据;空头票据
I8% -ii accommodation party 汇票代发人
qY'+@^<U; account balance 帐户余额;帐户结余
eThFRU3 F account book 帐簿
Nnr[@^M5 account collected in advance 预收款项
,4`Vl<6 account current book 往来帐簿
Y
.cjEeL@ account of after-acquired property 事后取得的财产报告
6 C
O5:\ account of defaulter 拖欠帐目
Q4L=]qc T account payable 应付帐款
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account payee only [A/C payee only] 只可转帐;存入收款人帐户
D&I/Tbc account receivable 应收帐款
/$]S'[5uF account receivable report 应收帐款报表
9<toDg_ account statement 结单;帐单;会计财务报表
<8Tp]1z account title 帐户名称;会计科目
TC44*BHq accountant's report 会计师报告
B!;:,(S~ Accountant's Report Rules 会计师报告规则
r_T"b accounting and auditing procedure 会计与审计程序;会计与核数程序
r@]`#PL Accounting Arrangements 《会计安排》
,x!r^YO= accounting basis 会计基础
oXqJypR 2 accounting by Official Receiver 破产管理署署长呈交的帐目
= Ul"{T< Accounting Circular 《会计通告》
7I#C[:7x accounting class 会计类别
?e4H{Y/M accounting date 记帐日期;会计结算日期
@: =vK?8L accounting for money 款项核算
WagL8BpLx Accounting Officer 会计主任
maY.Z<lN accounting period 会计报告期;会计期
7l/lY-zO accounting policy 会计政策;会计方针
!lL
`L\ accounting practice 会计惯例
3c7i8b $ accounting principle 会计准则
Ba5*]VGG accounting record 会计记录
O(2c_! d accounting report 会计报告
Eu~1t& 4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wB'!@>db Accounting Society of China 中国会计学会
wIR"!C>LE accounting statement 会计报表
reArXmU<u accounting system 会计制度;会计系统
!iNwJ|0 accounting transaction 会计事项;帐务交易
C4d'z(< accounting treatment 会计处理
CLe{9-o accounting year 会计年度
s8 MQ:eAP accretion 增值;添加
`-P1Y accrual 应计项目;应累算数目
1KGf @u%-1 accrual basis 应计制;权责发生制
,!alNNY accrual basis accounting 应计制会计;权责发生制会计
NqD Hrx accrue 应累算;应计
zv0sz]) accrued benefit 应累算利益
~@PD\ accrued charges 应计费用
[7HBn accrued cumulative preference share dividend 应累算的累积优先股股息
1 I.P7_/ accrued expenses 应累算费用
~Ey+ accrued interest payable 应付利息;应计未付利息
FXn98UF Y accrued interest receivable 应收利息;应计未收利息
8Dtpb7\o accrued right 累算权益
r-L& ee accruing profit 应累算的利润
L@=$0p41; accumulated fiscal reserve 累积财政储备
SCe$v76p# accumulated profit 累积利润;滚存溢利
b=\chCRJJ accumulated reserve 累积储备
WQ8 "Jj?k6 accumulation of surplus income 累积收益盈余
@x}^2FE acquired assets 既得资产
G~bDl:k`A acquisition 收购;购置;取得
O CIoY?a acquisition cost 购置成本
yocFdI acquisition expenses 购置费用
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eh+T acquisition of 100% interest 收购全部股权
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acquisition of control 取得控制权
!G[%; d acquisition of fixed assets 购置固定资产
\,X)!%6kZ acquisition of shell “买壳”
!9YCuHj!p acquisition price 收购价
$ (xdF act of God 天灾
#qF1z}L( acting partner 执事合伙人
=Hn--DEMg active market 买卖活跃的市场;交投畅旺的市场;旺市
/3^XJb$Sa active partner 积极参与的合伙人
AkW>*x active trading 交投活跃
mI DVN actual circulation 实际流通
<fDT/ actual cost 实际成本
^0cbN[~/ns actual expenditure 实际开支;实际支出
D_JGbNigA actual income 实际入息;实际收入;实际收益
{47l1wV] actual market 现货市场
EK[J!~ actual price 现货价;实际价格
`[#id@Z1 actual profit 实际利润
]1>R8 actual quotation 实盘;实际价位;实际报价
TIl 'Z7 actual year basis 按实际年度计算
!03JA 9lo actuals 实货
;L -)$Dy4 actuarial investigation 精算调查
WwZ3hd actuarial principle 精算原则
s$fX
; actuarial report 精算师报告
Ai[@2A yU Actuarial Society of Hong Kong 香港精算学会
K$qY^oyQFw actuarial valuation 精算师估值
Me?I8:/ actuary 精算师
k[D,du') ad referendum agreement 暂定协议;有待覆核的协定
jVN06,3z ad valorem duty 从价税;按值征税
NQ[X=a8N ad valorem duty system 从价税制
ty#6% ad valorem fee 从价费
Zr2T^p5u ad valorem tariff 从价关税
YZ8[h`z additional allowance 额外免税额
>K4Nn(~ys additional amount for unexpired risk 未过期风险的额外款额
0&I*)Zt9x additional assessable profit 补加应评税利润
Ly^bP>2i additional assessment 补加评税
)D/,QWk additional commitment 额外承担
w}OBp^V^ additional commitment vote 额外承担拨款
cUG^^3! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!1i-"rR additional dependent parent allowance 供养父母额外免税额
R-NM ~gp additional provision 额外拨款
&k_*Y-l7] additional stamp duty 附加印花税
[ei~Xkzkj additional tax 补加税罚款;补加税款
%s+'"E"E Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
R6fkc^ adjudged bankrupt 被裁定破产
Nj2l>[L; adjudicated bankrupt 裁定破产人
\n,L600`q adjudication fee 裁定费;评定印花税额手续费;评估契据费
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adjudication of bankruptcy 裁定破产;宣告破产
*<67h*|) adjudication of insolvency 裁定无力偿还债务
r5nHYV&7 adjusted actual 经调整的实数;调整后的实数
V,Nu!$)J adjusted current assets 经调整的流动资产;调整后的流动资产
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-" adjusted figure 经调整的数字;调整后的数额
#>)z}a] adjusted liabilities 经调整的负债;调整后的负债
]ilLed adjusted loss 经调整的亏损;调整后的亏损
wf]?:'} 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
]4[%Sv6]G adjusted profit 经调整的利润;调整后的利润
2#^g] o-N adjusted surplus 经调整的盈余额;调整后的盈余额
_z BfNz9D adjusted value 经调整的价值;调整后的价值
Q
Kr/ adjustment 调整;修订;理算〔保险〕
^JMG'@x adjustment centre 调剂中心
|,oLZCNa adjustment lag 调整过程的时间差距;调整时差
T!y 9v5 adjustment mechanism 调整机制
EwV$2AK adjustment of loss 亏损调整
H,GjPIG adjustment process 调整过程;调整程序
9d/-+j' adjustment range 调整幅度
_L~ 3h administered exchange rate 受管制汇率
x=7:D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u=v-,Tw administration expenses 行政费用
Y %bb-|\W administration fee 手续费;行政费
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