A:
s~I#K[[5 A share A股;甲类股份
lR^W*w4y abatement of tax 减税;减扣免税额
%z["TVH ABN AMRO Bank N.V. 荷兰银行
+F^X1 above-the-line expenditure 线上项目支出;经常预算支出
px^brzLQo above-the-line receipt 线上项目收入;经常预算收入
eS2VLVxu ABSA Asia Limited 南非联合亚洲有限公司
A$]#f absolute change 绝对数值变更
]iaQD _'\ absolute expenditure 实际开支
U> {CG+X absolute guideline figure 绝对准则数字
.X6V>e)(3 absolute interest 绝对权益
DE$T1pFV absolute order of discharge 绝对破产解除令
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i2/"~l absolute profit margin 绝对利润幅度
:a M@"#F absolute value 实值;绝对值
z2SR/[I? absolutely vested interest 绝对既得权益
m8&XW2S absorbed cost 已吸收成本;已分摊成本
R)9FXz$). absorption 吸收;分摊;合并
Cx8
H absorption rate 吸收率;摊配率;分摊率
~tqNxlA ACB Finance Limited 亚洲商业财务有限公司
NqN9 acceptable form of reciprocity 合理的互惠条件
*G,r:Bnb acceptable rate 适当利率;适当汇率
OLDEB.@ acceptance agreement 承兑协议
|d_ rK2 acceptance for honour 参加承兑
-V}ZbXJD acceptor 承兑人;接受人;受票人
w%f51Ex acceptor for honour 参加承兑人
21\?FQrz accident insurance 意外保险
fq0[7Yb Accident Insurance Association of Hong Kong 香港意外保险公会
h>"Z=y accident insurance scheme 意外保险计划
MZSyu accident year basis 意外年度基准
_P{v=`]Eu accommodation 通融;贷款
9S)A6] accommodation bill 通融票据;空头票据
/Pa<I^-# accommodation party 汇票代发人
s_`y"'^ account balance 帐户余额;帐户结余
t($z+C< account book 帐簿
$dHD account collected in advance 预收款项
Z/I`XPmk account current book 往来帐簿
A;Uw
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2pAshw1G account of defaulter 拖欠帐目
axd9b, account payable 应付帐款
:,=Z)e account payee only [A/C payee only] 只可转帐;存入收款人帐户
Re'Ek account receivable 应收帐款
p2o66t account receivable report 应收帐款报表
)hK1W\5 account statement 结单;帐单;会计财务报表
hin6cac account title 帐户名称;会计科目
WFpR@53Db accountant's report 会计师报告
c#(&\g2H Accountant's Report Rules 会计师报告规则
v:@ud,d< accounting and auditing procedure 会计与审计程序;会计与核数程序
:a9$f8*b Accounting Arrangements 《会计安排》
{X>U`0P accounting basis 会计基础
^->vUf7PX accounting by Official Receiver 破产管理署署长呈交的帐目
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\F< Accounting Circular 《会计通告》
}#U3vMx( accounting class 会计类别
{m<!-B95 accounting date 记帐日期;会计结算日期
>.#tNFAs accounting for money 款项核算
FI(M 1iJ Accounting Officer 会计主任
Nh\y@\F> accounting period 会计报告期;会计期
f= l*+QY8f accounting policy 会计政策;会计方针
~b{j`T accounting practice 会计惯例
&0S/]E`_M accounting principle 会计准则
@?"t&h accounting record 会计记录
1Du9N[2'P accounting report 会计报告
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p3bg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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lhJtW Accounting Society of China 中国会计学会
$~*d. accounting statement 会计报表
)Z2t=&Nw accounting system 会计制度;会计系统
Gu9x4p accounting transaction 会计事项;帐务交易
f7QX"p&P accounting treatment 会计处理
&;k`3`MC~w accounting year 会计年度
E|Z7art accretion 增值;添加
@Ao E> accrual 应计项目;应累算数目
\ g[A{ accrual basis 应计制;权责发生制
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accrual basis accounting 应计制会计;权责发生制会计
yw)Ztg) accrue 应累算;应计
uP[:P?,t accrued benefit 应累算利益
Yhd|1,m9f accrued charges 应计费用
Jv=G3=. accrued cumulative preference share dividend 应累算的累积优先股股息
yLlAK,5P0o accrued expenses 应累算费用
E={W^k!Vz: accrued interest payable 应付利息;应计未付利息
rfNt accrued interest receivable 应收利息;应计未收利息
~cEr<mzR accrued right 累算权益
JP<Z3
A2q accruing profit 应累算的利润
.U !;fJ9 accumulated fiscal reserve 累积财政储备
!Rw\k'<GKX accumulated profit 累积利润;滚存溢利
ba accumulated reserve 累积储备
r3b~|O^} accumulation of surplus income 累积收益盈余
v+Q#O[ acquired assets 既得资产
XP-4=0 zd acquisition 收购;购置;取得
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" acquisition cost 购置成本
O}3M+ acquisition expenses 购置费用
ai,Mez acquisition of 100% interest 收购全部股权
vv,(ta@t2 acquisition of control 取得控制权
gZs8BKO acquisition of fixed assets 购置固定资产
?iBHJ{ acquisition of shell “买壳”
f V.(v& acquisition price 收购价
Uq6..<# act of God 天灾
JZQ$*K acting partner 执事合伙人
7>m#Y'ppl@ active market 买卖活跃的市场;交投畅旺的市场;旺市
8Q1){M9' active partner 积极参与的合伙人
oB$D& active trading 交投活跃
.W&rcqy actual circulation 实际流通
Bv |Z)G%RR actual cost 实际成本
wWflZ"% actual expenditure 实际开支;实际支出
.j4IW3) actual income 实际入息;实际收入;实际收益
GJqSNi} actual market 现货市场
T`=N^Ca1!` actual price 现货价;实际价格
T8FKa4ikn actual profit 实际利润
";e0-t6: actual quotation 实盘;实际价位;实际报价
6P;1I+5m{q actual year basis 按实际年度计算
XI,F^K actuals 实货
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k?iP actuarial investigation 精算调查
RS/%uxS? actuarial principle 精算原则
9=I(AYG{m actuarial report 精算师报告
0p$?-81BJ Actuarial Society of Hong Kong 香港精算学会
9ffRY,1@ actuarial valuation 精算师估值
nZN]Q9 actuary 精算师
ap9eQsC ad referendum agreement 暂定协议;有待覆核的协定
6SsZK)X ad valorem duty 从价税;按值征税
(vjQF$Hp ad valorem duty system 从价税制
~eL7=G@{ ad valorem fee 从价费
U'.>wjO ad valorem tariff 从价关税
.?S#DS ) additional allowance 额外免税额
k<W]VS3N additional amount for unexpired risk 未过期风险的额外款额
2#1FI0,Pa* additional assessable profit 补加应评税利润
uW[s? additional assessment 补加评税
lLtC9: additional commitment 额外承担
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a&!} additional commitment vote 额外承担拨款
m$hSL4N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L*h X_8J additional dependent parent allowance 供养父母额外免税额
kZGhE2np additional provision 额外拨款
}.zgVLL additional stamp duty 附加印花税
<WBGPzVZE additional tax 补加税罚款;补加税款
G68N@g Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
o(~JZik adjudged bankrupt 被裁定破产
<k^9l6@ adjudicated bankrupt 裁定破产人
(DKpJCx adjudication fee 裁定费;评定印花税额手续费;评估契据费
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ohf)) adjudication of bankruptcy 裁定破产;宣告破产
:@b>,{*4zS adjudication of insolvency 裁定无力偿还债务
pdnL~sv adjusted actual 经调整的实数;调整后的实数
>Q5E0 !] adjusted current assets 经调整的流动资产;调整后的流动资产
Z*]n]eS adjusted figure 经调整的数字;调整后的数额
s[s 6E`Q adjusted liabilities 经调整的负债;调整后的负债
YBS]JCO adjusted loss 经调整的亏损;调整后的亏损
S8,+6+_7 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
xI:;%5{LN adjusted profit 经调整的利润;调整后的利润
N{p2@_fnB adjusted surplus 经调整的盈余额;调整后的盈余额
A7b7IM [ adjusted value 经调整的价值;调整后的价值
V`fh,(: adjustment 调整;修订;理算〔保险〕
S-f3rL[? adjustment centre 调剂中心
RXx
+rdF0 adjustment lag 调整过程的时间差距;调整时差
(uV7N7 <1 adjustment mechanism 调整机制
ir,Zc\C adjustment of loss 亏损调整
s.GhquFCrU adjustment process 调整过程;调整程序
Gh{k ~/B adjustment range 调整幅度
bNaJ{Dm$R administered exchange rate 受管制汇率
v@t*iDa?7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5E!|-xD administration expenses 行政费用
b$Uwj<v administration fee 手续费;行政费
MzG(+B administration in bankruptcy 破产管理
%] #;
~I% administration order 遗产管理令
Bxa],inuZ administrator 管理人;遗产管理人
1@nR.v"$ administrator of the estate 遗产管理人
uqO51V~ admission of debt 债项承认书
+.lO8 admission of proof 接纳债权证明
WVNQ}KY advance 放贷款项;垫付款项;预支款项;预付款项
U.^)|IHW advance account 暂支帐目;预付款帐户
@JEr/yy advance compensation 预付补偿金
ReK@~#hLY advance from shareholder 股东垫款
,<vrDHR advance pending reimbursement 预支以待日后付还
|y:DLsom?i advanced economy 先进经济体系
nO|S+S_9 advancement 预付;预付财产
+qz)KtJS advances warrant 垫款令
MZd\.]G@ advancing 贷出
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