A:
k&Z3v. A share A股;甲类股份
s"1:#.u abatement of tax 减税;减扣免税额
> Y7nq\ ABN AMRO Bank N.V. 荷兰银行
QiDf,$t|, above-the-line expenditure 线上项目支出;经常预算支出
WSA;p=_ above-the-line receipt 线上项目收入;经常预算收入
~`J/618 ABSA Asia Limited 南非联合亚洲有限公司
dOm`p W ^ absolute change 绝对数值变更
Z.9?u; absolute expenditure 实际开支
aDJ\% absolute guideline figure 绝对准则数字
lgR;V]^YX absolute interest 绝对权益
}` &an$Mu absolute order of discharge 绝对破产解除令
wPhN_XV absolute profit margin 绝对利润幅度
,SEC~)L absolute value 实值;绝对值
G/Ll4
: absolutely vested interest 绝对既得权益
B+e$S%HV absorbed cost 已吸收成本;已分摊成本
u$T`Bn absorption 吸收;分摊;合并
3&*_5<t\X absorption rate 吸收率;摊配率;分摊率
"YIrqk ACB Finance Limited 亚洲商业财务有限公司
\;"$Z9W acceptable form of reciprocity 合理的互惠条件
Bvbv~7g( acceptable rate 适当利率;适当汇率
'EsN{.l? acceptance agreement 承兑协议
&V.ps1 acceptance for honour 参加承兑
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tA6 acceptor 承兑人;接受人;受票人
.}KY*y acceptor for honour 参加承兑人
8J60+2Wa accident insurance 意外保险
#ma#oWqF } Accident Insurance Association of Hong Kong 香港意外保险公会
+h!OdWD9 accident insurance scheme 意外保险计划
jVh I`F{n accident year basis 意外年度基准
{/f\lS.5g accommodation 通融;贷款
V0'T) accommodation bill 通融票据;空头票据
*Q=3v accommodation party 汇票代发人
iTb k]$ account balance 帐户余额;帐户结余
wSrq?U5q account book 帐簿
VlGg? account collected in advance 预收款项
JzhbuWwF- account current book 往来帐簿
:Ja]Vt account of after-acquired property 事后取得的财产报告
\U^0E> d account of defaulter 拖欠帐目
fC!]M hA"i account payable 应付帐款
1Ql\aO) account payee only [A/C payee only] 只可转帐;存入收款人帐户
>3R%GNw account receivable 应收帐款
XhF7%KR account receivable report 应收帐款报表
j\V9o9D account statement 结单;帐单;会计财务报表
gQpF(P account title 帐户名称;会计科目
dWC[p accountant's report 会计师报告
7|~j=,HU+Z Accountant's Report Rules 会计师报告规则
3:q\]]]S accounting and auditing procedure 会计与审计程序;会计与核数程序
%m8;Lh-X Accounting Arrangements 《会计安排》
>s\j/yM accounting basis 会计基础
KEfn$\ accounting by Official Receiver 破产管理署署长呈交的帐目
ujF*'*@\
Accounting Circular 《会计通告》
g[P.lpi{U accounting class 会计类别
h/9{E:ML accounting date 记帐日期;会计结算日期
4JlB\8rc accounting for money 款项核算
l.tNq$3pS Accounting Officer 会计主任
6mH0|:CsY accounting period 会计报告期;会计期
7nh,j <~;2 accounting policy 会计政策;会计方针
!E\xn^ accounting practice 会计惯例
;d"F'd accounting principle 会计准则
ZzDE accounting record 会计记录
7C7eXJ9q accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕
)"j)9RQ} Accounting Society of China 中国会计学会
!ueyVE$1 accounting statement 会计报表
cO$
PK accounting system 会计制度;会计系统
wKe$(>d"L accounting transaction 会计事项;帐务交易
M[wd.\
% accounting treatment 会计处理
Q}G'=Q]Juz accounting year 会计年度
e}qG _* accretion 增值;添加
[UJC/GtjS accrual 应计项目;应累算数目
fV[(s7vW accrual basis 应计制;权责发生制
.]_Ye.} accrual basis accounting 应计制会计;权责发生制会计
z6B(}(D accrue 应累算;应计
J\iyc,M<M accrued benefit 应累算利益
mp2J|!Lx accrued charges 应计费用
-7_`6U2" accrued cumulative preference share dividend 应累算的累积优先股股息
2l43/aCq accrued expenses 应累算费用
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accrued interest payable 应付利息;应计未付利息
> UT Ak accrued interest receivable 应收利息;应计未收利息
@^Tof5?F? accrued right 累算权益
Vc!` BiH accruing profit 应累算的利润
0Xmp)_vba accumulated fiscal reserve 累积财政储备
!2dA8b accumulated profit 累积利润;滚存溢利
n[zP}YRr accumulated reserve 累积储备
k(Z+(Y'{q~ accumulation of surplus income 累积收益盈余
/|{Yot
e acquired assets 既得资产
g(d9=xq@k acquisition 收购;购置;取得
/rsr|`# acquisition cost 购置成本
=*Z=My}3~ acquisition expenses 购置费用
WB S~e acquisition of 100% interest 收购全部股权
>YPC&@9
acquisition of control 取得控制权
PZn[Yb: acquisition of fixed assets 购置固定资产
r81YL acquisition of shell “买壳”
d/>owCwQ acquisition price 收购价
QN=a{ act of God 天灾
(;1FhIi& acting partner 执事合伙人
:[#g_*G@p active market 买卖活跃的市场;交投畅旺的市场;旺市
imcq
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cU\Er{
k active trading 交投活跃
,o(7z^1Pe; actual circulation 实际流通
kz]vXJ actual cost 实际成本
K9v@L6pY= actual expenditure 实际开支;实际支出
hX#s3)87 actual income 实际入息;实际收入;实际收益
g?V>+oMx actual market 现货市场
}]w/`TF actual price 现货价;实际价格
r3X|*/ actual profit 实际利润
as\6XW$;Q actual quotation 实盘;实际价位;实际报价
b2;+a( actual year basis 按实际年度计算
SJY<#_b actuals 实货
i~\fpay actuarial investigation 精算调查
-uZ bVd actuarial principle 精算原则
J[9yQ actuarial report 精算师报告
$~UQKv> Actuarial Society of Hong Kong 香港精算学会
AJ-p|[wPz actuarial valuation 精算师估值
"kC uCc actuary 精算师
[jl'5l d ad referendum agreement 暂定协议;有待覆核的协定
[t55Kz*cD ad valorem duty 从价税;按值征税
5ru&In& ad valorem duty system 从价税制
C2GF
N1i ad valorem fee 从价费
h>v;1QO9D ad valorem tariff 从价关税
s^KUe%am0 additional allowance 额外免税额
HC,YmO:df" additional amount for unexpired risk 未过期风险的额外款额
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h(oty2p additional assessable profit 补加应评税利润
uWw4l"RK` additional assessment 补加评税
uPk`9c52% additional commitment 额外承担
+5pK[%k additional commitment vote 额外承担拨款
tqLn A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
j?Ki<MD1 additional dependent parent allowance 供养父母额外免税额
p"4i(CWGS additional provision 额外拨款
k$</7IuH additional stamp duty 附加印花税
ra\Moy additional tax 补加税罚款;补加税款
sY__ak!> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
uSSnr#i^j adjudged bankrupt 被裁定破产
Pf
s _s6 adjudicated bankrupt 裁定破产人
*0ZL@Kw adjudication fee 裁定费;评定印花税额手续费;评估契据费
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TN2'z adjudication of bankruptcy 裁定破产;宣告破产
k8^!5n adjudication of insolvency 裁定无力偿还债务
nOxCni~T adjusted actual 经调整的实数;调整后的实数
aaq{9Y# adjusted current assets 经调整的流动资产;调整后的流动资产
H!U\;ny adjusted figure 经调整的数字;调整后的数额
`_Bvaej?, adjusted liabilities 经调整的负债;调整后的负债
t59"[kQ adjusted loss 经调整的亏损;调整后的亏损
KE\p|X i 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
eCB(!Y| adjusted profit 经调整的利润;调整后的利润
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