A:
U.Vn|s(`z A share A股;甲类股份
#s(ob `0| abatement of tax 减税;减扣免税额
n|WSnm,W ABN AMRO Bank N.V. 荷兰银行
o3Yb2Nw above-the-line expenditure 线上项目支出;经常预算支出
eu)""l above-the-line receipt 线上项目收入;经常预算收入
;Q&9t ABSA Asia Limited 南非联合亚洲有限公司
:''Swi<H absolute change 绝对数值变更
pRlScD_}; absolute expenditure 实际开支
d^54mfgI absolute guideline figure 绝对准则数字
+68age;dM absolute interest 绝对权益
6qmV/DL absolute order of discharge 绝对破产解除令
^GYVRD absolute profit margin 绝对利润幅度
POc<XLZB absolute value 实值;绝对值
Q;l%@)m+~ absolutely vested interest 绝对既得权益
N!<l~[rc absorbed cost 已吸收成本;已分摊成本
pk'd&. absorption 吸收;分摊;合并
uj\&-9gEi absorption rate 吸收率;摊配率;分摊率
4VvE(f ACB Finance Limited 亚洲商业财务有限公司
Y5ei:r|^ acceptable form of reciprocity 合理的互惠条件
cGo_qR/B(> acceptable rate 适当利率;适当汇率
0FL'8!e< acceptance agreement 承兑协议
_d7;Z% acceptance for honour 参加承兑
v1+.-hO acceptor 承兑人;接受人;受票人
h8M_Uk acceptor for honour 参加承兑人
9
4bDJy1 accident insurance 意外保险
1NZpd'$c Accident Insurance Association of Hong Kong 香港意外保险公会
mHW%^R= accident insurance scheme 意外保险计划
x]hG2on! accident year basis 意外年度基准
0n4( Rj|}2 accommodation 通融;贷款
=n=!s{A:t accommodation bill 通融票据;空头票据
n(LO`{ accommodation party 汇票代发人
[vuikJP>1k account balance 帐户余额;帐户结余
im+g|9@% account book 帐簿
H_S"4ISS_ account collected in advance 预收款项
}jce5E account current book 往来帐簿
^wSGrV' account of after-acquired property 事后取得的财产报告
-/B*\X[ account of defaulter 拖欠帐目
&)Zv>P8z` account payable 应付帐款
m@I}$ account payee only [A/C payee only] 只可转帐;存入收款人帐户
je#LD account receivable 应收帐款
dj9i*#F account receivable report 应收帐款报表
hxJKYU^%m account statement 结单;帐单;会计财务报表
n]3'N58 account title 帐户名称;会计科目
Q$:,N=% accountant's report 会计师报告
.#sX|c=W Accountant's Report Rules 会计师报告规则
I)jAdd accounting and auditing procedure 会计与审计程序;会计与核数程序
sAA;d Accounting Arrangements 《会计安排》
$z)egh(z accounting basis 会计基础
>(YH@Z&; accounting by Official Receiver 破产管理署署长呈交的帐目
t]vv&vk> Accounting Circular 《会计通告》
iM9k!u FE accounting class 会计类别
xrY >Or accounting date 记帐日期;会计结算日期
c>c4IQ&d accounting for money 款项核算
txMC^-J2l Accounting Officer 会计主任
X-bM`7'H accounting period 会计报告期;会计期
;InMgo, accounting policy 会计政策;会计方针
&'DR`e O) accounting practice 会计惯例
D8B\F5..c# accounting principle 会计准则
]RadwH"0! accounting record 会计记录
.*595SuF accounting report 会计报告
\%}]wf} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1W0[|Hf2v* Accounting Society of China 中国会计学会
;*nzb!u\\ accounting statement 会计报表
#@V<{/;49 accounting system 会计制度;会计系统
K'Wv$[~Dc accounting transaction 会计事项;帐务交易
;sUvY* Bcm accounting treatment 会计处理
cw0@Z0 accounting year 会计年度
tqB6:p-% accretion 增值;添加
/IX555/dR1 accrual 应计项目;应累算数目
(?7}\B\ accrual basis 应计制;权责发生制
-y_q accrual basis accounting 应计制会计;权责发生制会计
6r%i=z accrue 应累算;应计
%@aC5^Ovy+ accrued benefit 应累算利益
8In~qf accrued charges 应计费用
Kn?h accrued cumulative preference share dividend 应累算的累积优先股股息
N`X|z accrued expenses 应累算费用
|_s,]: accrued interest payable 应付利息;应计未付利息
k $ SMQ6 accrued interest receivable 应收利息;应计未收利息
v3n
T@ra' accrued right 累算权益
KL(sVj^e accruing profit 应累算的利润
zw5Ol%JF accumulated fiscal reserve 累积财政储备
A'u]z\&%c accumulated profit 累积利润;滚存溢利
-m=!SQ >9 accumulated reserve 累积储备
aAd1[?& accumulation of surplus income 累积收益盈余
m>w{vqPwJ acquired assets 既得资产
I+^iOa acquisition 收购;购置;取得
3T 0'zJ2f acquisition cost 购置成本
=kOo( acquisition expenses 购置费用
Mxd7X<\$ acquisition of 100% interest 收购全部股权
zrE{CdG%y acquisition of control 取得控制权
h<CRW- acquisition of fixed assets 购置固定资产
ns/*WH&[x acquisition of shell “买壳”
|{%$x^KyJ acquisition price 收购价
*cXi*7|= act of God 天灾
K-c>J
uv&, acting partner 执事合伙人
l8%BRG active market 买卖活跃的市场;交投畅旺的市场;旺市
Y>2#9LA active partner 积极参与的合伙人
\SgBI/L^ active trading 交投活跃
BP&]t1p actual circulation 实际流通
\7o7~pll actual cost 实际成本
>G [:Q
s actual expenditure 实际开支;实际支出
%\'G2 actual income 实际入息;实际收入;实际收益
l] actual market 现货市场
L&|^y8 actual price 现货价;实际价格
`6NcE-oJ actual profit 实际利润
EuVA"~PA actual quotation 实盘;实际价位;实际报价
*|6vCR actual year basis 按实际年度计算
cs: ?Wq ^ actuals 实货
I~ mu'T actuarial investigation 精算调查
nI73E actuarial principle 精算原则
r4?|sAK actuarial report 精算师报告
pma=* Actuarial Society of Hong Kong 香港精算学会
]_L;AD actuarial valuation 精算师估值
Q!AGalP z actuary 精算师
(v0Q.Q@< ad referendum agreement 暂定协议;有待覆核的协定
]-+l.gVFW ad valorem duty 从价税;按值征税
HYJEz2RF ad valorem duty system 从价税制
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~[[JAi[ ad valorem fee 从价费
NOAz"m+o ad valorem tariff 从价关税
04Uyr;y additional allowance 额外免税额
7#N= GN additional amount for unexpired risk 未过期风险的额外款额
64'sJc. additional assessable profit 补加应评税利润
7^#O{QYol additional assessment 补加评税
(\
|Go-2G additional commitment 额外承担
rof9Rxxe- additional commitment vote 额外承担拨款
ME5M;bz( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PyQ\O* additional dependent parent allowance 供养父母额外免税额
G ,`]2'(@ additional provision 额外拨款
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