A:
Ts~)0 A share A股;甲类股份
rQ!X abatement of tax 减税;减扣免税额
p#T^o]+ ABN AMRO Bank N.V. 荷兰银行
"v9i;Ba>+ above-the-line expenditure 线上项目支出;经常预算支出
(qky&}H above-the-line receipt 线上项目收入;经常预算收入
r!,/~~mT ABSA Asia Limited 南非联合亚洲有限公司
$>M A absolute change 绝对数值变更
3~uWrZ.u absolute expenditure 实际开支
GA.4'W^&a absolute guideline figure 绝对准则数字
O:>9yZhV absolute interest 绝对权益
x.:k0;%Q absolute order of discharge 绝对破产解除令
R{hq1- absolute profit margin 绝对利润幅度
9"RGf 1] absolute value 实值;绝对值
Jc74A=sT absolutely vested interest 绝对既得权益
?4&C)[^ absorbed cost 已吸收成本;已分摊成本
1MF0HiC absorption 吸收;分摊;合并
61}hB>TT: absorption rate 吸收率;摊配率;分摊率
(wtw1E5X ACB Finance Limited 亚洲商业财务有限公司
:+nECk acceptable form of reciprocity 合理的互惠条件
z/IZ ;K_e acceptable rate 适当利率;适当汇率
hG3p"_L acceptance agreement 承兑协议
EgY yvS) acceptance for honour 参加承兑
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BN_Upat acceptor 承兑人;接受人;受票人
a!?&8$^< acceptor for honour 参加承兑人
}s7ibm' accident insurance 意外保险
-Jj"JN. Accident Insurance Association of Hong Kong 香港意外保险公会
ji~P?5(: accident insurance scheme 意外保险计划
C*f3PB=H_ accident year basis 意外年度基准
'r2VWavT accommodation 通融;贷款
#FHyP1uyc accommodation bill 通融票据;空头票据
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A61g accommodation party 汇票代发人
?V>\9?zb account balance 帐户余额;帐户结余
Wz^M*=, account book 帐簿
DwLl}{r' account collected in advance 预收款项
O(Tdn;1 account current book 往来帐簿
e[8AdE account of after-acquired property 事后取得的财产报告
01-n_ $b account of defaulter 拖欠帐目
nnm9pnx account payable 应付帐款
Oy `2ccQ# account payee only [A/C payee only] 只可转帐;存入收款人帐户
(fYrb#]!y account receivable 应收帐款
a=!I(50 account receivable report 应收帐款报表
n~wNee account statement 结单;帐单;会计财务报表
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Wd#)3 account title 帐户名称;会计科目
J|Xu]fg0 accountant's report 会计师报告
\B<A.,i4 Accountant's Report Rules 会计师报告规则
.eSMI!Y= accounting and auditing procedure 会计与审计程序;会计与核数程序
\1p_6U7 Accounting Arrangements 《会计安排》
V L&5TZtz accounting basis 会计基础
}?vc1%w accounting by Official Receiver 破产管理署署长呈交的帐目
\EC=#E( Accounting Circular 《会计通告》
)Fo1[:_B' accounting class 会计类别
h"-}BjL accounting date 记帐日期;会计结算日期
<g^!xX<r? accounting for money 款项核算
tUp'cG Accounting Officer 会计主任
3?"JFfYU,' accounting period 会计报告期;会计期
NP {O accounting policy 会计政策;会计方针
\~YyY'J accounting practice 会计惯例
G \S >H accounting principle 会计准则
xlH?J;$ accounting record 会计记录
b[MdA|C%j accounting report 会计报告
hR] AUH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~D9VjXfL) Accounting Society of China 中国会计学会
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,Lfj8x accounting statement 会计报表
&>Ko}?w accounting system 会计制度;会计系统
J6)&b7 accounting transaction 会计事项;帐务交易
mOUIGlv accounting treatment 会计处理
GG}(*pOr accounting year 会计年度
J7C2:zj accretion 增值;添加
#78P_{#! accrual 应计项目;应累算数目
s|1BqoE accrual basis 应计制;权责发生制
k$hNibpkt accrual basis accounting 应计制会计;权责发生制会计
Nd"Rt accrue 应累算;应计
gmY*}d`
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_v+mjDdQ accrued charges 应计费用
S4jt*]w5b accrued cumulative preference share dividend 应累算的累积优先股股息
.kGlUb?^Q accrued expenses 应累算费用
8-wW?YTG accrued interest payable 应付利息;应计未付利息
y8{PAH8S accrued interest receivable 应收利息;应计未收利息
nn"Wn2ciS accrued right 累算权益
^rKA=siz accruing profit 应累算的利润
Y\qiYra accumulated fiscal reserve 累积财政储备
X2MQa:yksP accumulated profit 累积利润;滚存溢利
A!K/92[#@ accumulated reserve 累积储备
4l2xhx accumulation of surplus income 累积收益盈余
es` A< acquired assets 既得资产
n tfwR#j acquisition 收购;购置;取得
Vo\RtM/6{ acquisition cost 购置成本
p:hzLat~ acquisition expenses 购置费用
eqyZ|6 acquisition of 100% interest 收购全部股权
>}43xIRRCq acquisition of control 取得控制权
H9["ZRL,Q acquisition of fixed assets 购置固定资产
r*'X ]q|L+ acquisition of shell “买壳”
qXGAlCq@ acquisition price 收购价
_PPW9US{ act of God 天灾
9P3jx)K acting partner 执事合伙人
.3B3Z&vr active market 买卖活跃的市场;交投畅旺的市场;旺市
?Q`Sx active partner 积极参与的合伙人
}^Unx W active trading 交投活跃
e%v<nGN.- actual circulation 实际流通
jDp]}d|f) actual cost 实际成本
J#0oL_xY# actual expenditure 实际开支;实际支出
C^hHt,& actual income 实际入息;实际收入;实际收益
EzDj,!!<w actual market 现货市场
`J>76WN actual price 现货价;实际价格
;?y*@*2u actual profit 实际利润
_d$0( actual quotation 实盘;实际价位;实际报价
&?@gUk74" actual year basis 按实际年度计算
6;lJs,I1w{ actuals 实货
+G!N@O actuarial investigation 精算调查
? 9.V@+i actuarial principle 精算原则
p<|I!n&9 actuarial report 精算师报告
a:oZ5PX= Actuarial Society of Hong Kong 香港精算学会
Sv7_-#SW<( actuarial valuation 精算师估值
FA.h?yfr actuary 精算师
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)Vro ad referendum agreement 暂定协议;有待覆核的协定
s7FJJTn ad valorem duty 从价税;按值征税
OAc*W<Q0 ad valorem duty system 从价税制
1$q>\ ad valorem fee 从价费
u7=jtB ad valorem tariff 从价关税
LvJ')HG additional allowance 额外免税额
D<rO:Er?*a additional amount for unexpired risk 未过期风险的额外款额
VWlOMqL995 additional assessable profit 补加应评税利润
U8Pnt|0 M additional assessment 补加评税
R;P>_ei(LK additional commitment 额外承担
T4dYC'z additional commitment vote 额外承担拨款
'oZ/fUl|7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
({ 7tp!@ additional dependent parent allowance 供养父母额外免税额
DR o@gYDn additional provision 额外拨款
y&0&K4aa additional stamp duty 附加印花税
9E (VU. additional tax 补加税罚款;补加税款
8 oHyNo Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\(a9rZ9 adjudged bankrupt 被裁定破产
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G><' adjudicated bankrupt 裁定破产人
g<[_h(xDeG adjudication fee 裁定费;评定印花税额手续费;评估契据费
G\\zk adjudication of bankruptcy 裁定破产;宣告破产
}mjJglK!N adjudication of insolvency 裁定无力偿还债务
.(Gq9m[~8H adjusted actual 经调整的实数;调整后的实数
o0~+%& adjusted current assets 经调整的流动资产;调整后的流动资产
J~5VL |ca adjusted figure 经调整的数字;调整后的数额
K_iy^|0)5] adjusted liabilities 经调整的负债;调整后的负债
!af35WF adjusted loss 经调整的亏损;调整后的亏损
B)F2SK<@ 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
+w-UK[p adjusted profit 经调整的利润;调整后的利润
v^aARIg adjusted surplus 经调整的盈余额;调整后的盈余额
8c m,G adjusted value 经调整的价值;调整后的价值
OCzWP, adjustment 调整;修订;理算〔保险〕
V|> u, adjustment centre 调剂中心
.,:700n+^ adjustment lag 调整过程的时间差距;调整时差
&z-f,`yG adjustment mechanism 调整机制
}b+tD3+ adjustment of loss 亏损调整
[_jTy;E adjustment process 调整过程;调整程序
TqNEU<S/t adjustment range 调整幅度
yA%(!v5UT administered exchange rate 受管制汇率
wSp1ChS k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"`DCXn#mB administration expenses 行政费用
krTH<- P administration fee 手续费;行政费
bA-=au?o5 administration in bankruptcy 破产管理
A/W-'%+` administration order 遗产管理令
(lhbH]I administrator 管理人;遗产管理人
0@rrY administrator of the estate 遗产管理人
X6mY#T'fQ admission of debt 债项承认书
|X9YVZC admission of proof 接纳债权证明
K1Tq7/N advance 放贷款项;垫付款项;预支款项;预付款项
`zHtfox! advance account 暂支帐目;预付款帐户
eR(PY{ advance compensation 预付补偿金
Urhh)i advance from shareholder 股东垫款
=5E G}@ advance pending reimbursement 预支以待日后付还
ZpPm>|w advanced economy 先进经济体系
LSQ2pB2V advancement 预付;预付财产
<lM]c advances warrant 垫款令
tr2@{xb advancing 贷出
22L#\qVkl adverse balance 逆差
XF1x*zc adverse exchange 逆汇
f/9]o advertisement addressed to shareholders 在报章刊登的致股东通告
&oevgG advice for collection 托收通知书
,cs`6Bd4 advice of drawing 提款通知书;汇票通知书
i=%wZHc; advice of payment 付款通知
vJ$#m_aa Advisory Committee [Securities and Futures Commission]
`j088<?j 谘询委员会〔证券及期货事务监察委员会〕
9hI4',(rE Advisory Committee on Diversification 经济多元化谘询委员会
{A4"KX(U affidavit 誓章;遗产申报誓章
\GeUX<Fl affidavit of no receipt 述明无收款的誓章
^;B
vd! affiliate 联号;联营公司;附属公司
9)sGnD; affiliated company 附属公司;联号;联营公司
'$~9~90?Z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#;U_ L`q affordability 负担能力
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