A:
94{)"w] A share A股;甲类股份
HH8;J66I& abatement of tax 减税;减扣免税额
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?U ABN AMRO Bank N.V. 荷兰银行
c@(1:,R above-the-line expenditure 线上项目支出;经常预算支出
hH`Jb77L above-the-line receipt 线上项目收入;经常预算收入
2+'|kt2 ABSA Asia Limited 南非联合亚洲有限公司
/\J|Uj absolute change 绝对数值变更
*vnXlV4L absolute expenditure 实际开支
xmr|'}Pt[ absolute guideline figure 绝对准则数字
p)3nyN=|_ absolute interest 绝对权益
#mLuU absolute order of discharge 绝对破产解除令
?2ItB `<( absolute profit margin 绝对利润幅度
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})[($$f/ absolutely vested interest 绝对既得权益
P^[/Qi}j absorbed cost 已吸收成本;已分摊成本
AmcC:5 absorption 吸收;分摊;合并
Q\9K2=4 absorption rate 吸收率;摊配率;分摊率
wqy^8N[K] ACB Finance Limited 亚洲商业财务有限公司
%{C)1*M7 acceptable form of reciprocity 合理的互惠条件
m<: IFx# acceptable rate 适当利率;适当汇率
_ 08];M| acceptance agreement 承兑协议
2a `J%A acceptance for honour 参加承兑
*eUc.MX6x acceptor 承兑人;接受人;受票人
~Ltr.ci acceptor for honour 参加承兑人
_]|Qec) accident insurance 意外保险
<9ifPSvJ Accident Insurance Association of Hong Kong 香港意外保险公会
B4yh3cf accident insurance scheme 意外保险计划
)X5(#E accident year basis 意外年度基准
EGS%C%>l/o accommodation 通融;贷款
XP?*=Z] accommodation bill 通融票据;空头票据
</s,pe79B accommodation party 汇票代发人
maC>LBa2/ account balance 帐户余额;帐户结余
>"("*3AO account book 帐簿
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OKU account collected in advance 预收款项
\[#t<dD account current book 往来帐簿
G{RTH_p account of after-acquired property 事后取得的财产报告
vPmnN^ account of defaulter 拖欠帐目
Yc`<S account payable 应付帐款
_k2w(ew? account payee only [A/C payee only] 只可转帐;存入收款人帐户
f=aIXhiYU account receivable 应收帐款
8_xLl2 account receivable report 应收帐款报表
S~3\3qt$ account statement 结单;帐单;会计财务报表
ZHkw6@| account title 帐户名称;会计科目
;&f1vi4 accountant's report 会计师报告
^od<JD4 Accountant's Report Rules 会计师报告规则
6D/ '` accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》
EJm4xkYLj1 accounting basis 会计基础
fz}?*vPW accounting by Official Receiver 破产管理署署长呈交的帐目
:a3xvN-l Accounting Circular 《会计通告》
G7-!`-Nk accounting class 会计类别
- k`.j accounting date 记帐日期;会计结算日期
"C74 accounting for money 款项核算
nQ=aLV+' Accounting Officer 会计主任
qLjT.7 .x accounting period 会计报告期;会计期
z%:1) accounting policy 会计政策;会计方针
uLV BM]Qj accounting practice 会计惯例
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8G accounting principle 会计准则
!wh&>3~ accounting record 会计记录
'fY9a(Xt. accounting report 会计报告
#a,9B-X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
({[,$dEa; Accounting Society of China 中国会计学会
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accounting statement 会计报表
-MfQ&U accounting system 会计制度;会计系统
z"379b7cN accounting transaction 会计事项;帐务交易
$<w)j! accounting treatment 会计处理
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<zQw accounting year 会计年度
9DE)S)e8 accretion 增值;添加
::"E?CQLV accrual 应计项目;应累算数目
i@zY9,b accrual basis 应计制;权责发生制
V3.t;.@ accrual basis accounting 应计制会计;权责发生制会计
zxKCVRJ accrue 应累算;应计
kso*} uh0 accrued benefit 应累算利益
gx;O6S{ accrued charges 应计费用
)^/0cQcJ accrued cumulative preference share dividend 应累算的累积优先股股息
PW)aLycPK accrued expenses 应累算费用
=~|:t&v=c accrued interest payable 应付利息;应计未付利息
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9P) accrued interest receivable 应收利息;应计未收利息
cm@;* accrued right 累算权益
Vb)zZ^va+ accruing profit 应累算的利润
91d },Mq: accumulated fiscal reserve 累积财政储备
6 bO;& accumulated profit 累积利润;滚存溢利
:6Pad accumulated reserve 累积储备
CL3xg)x6 accumulation of surplus income 累积收益盈余
kGHC]Fb) acquired assets 既得资产
|_zO_F rtp acquisition 收购;购置;取得
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9-!6;T acquisition cost 购置成本
O#_x)13 acquisition expenses 购置费用
:&yDqoQKJ acquisition of 100% interest 收购全部股权
^:cRp9l"7 acquisition of control 取得控制权
P))^vUt~ acquisition of fixed assets 购置固定资产
FFzH!=7T? acquisition of shell “买壳”
qnIew?-* acquisition price 收购价
12(wj6Q act of God 天灾
i_l+:/+G+ acting partner 执事合伙人
]~jN^"o_B active market 买卖活跃的市场;交投畅旺的市场;旺市
)bDnbO$s_ active partner 积极参与的合伙人
>i~^TY-& active trading 交投活跃
~F[L4y!sL actual circulation 实际流通
?L|yaC~ actual cost 实际成本
.j?kEN?w actual expenditure 实际开支;实际支出
O@&+} D> actual income 实际入息;实际收入;实际收益
z<n-Gzwk actual market 现货市场
tXq)nfGe{ actual price 现货价;实际价格
! OE*z $\ actual profit 实际利润
FPv"N'/ actual quotation 实盘;实际价位;实际报价
l(:kfR~AC actual year basis 按实际年度计算
)=_ycf^MC actuals 实货
Y&f\VNlT actuarial investigation 精算调查
#`ejU &!6 actuarial principle 精算原则
:zp`6l actuarial report 精算师报告
JN[0L: Actuarial Society of Hong Kong 香港精算学会
.v])S}K actuarial valuation 精算师估值
_\zQ"y|G actuary 精算师
{fz$Z!8- ad referendum agreement 暂定协议;有待覆核的协定
k-jahm4 ad valorem duty 从价税;按值征税
oXgdLtsu ad valorem duty system 从价税制
IeTdN_8 ad valorem fee 从价费
0k[2jh ad valorem tariff 从价关税
@d&H]5 additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额
<z0WLw0'z additional assessable profit 补加应评税利润
_vl}*/=Hc additional assessment 补加评税
4JMiyiW& additional commitment 额外承担
/q1s;I additional commitment vote 额外承担拨款
.-]R9KjR1J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
!I8f#'p additional dependent parent allowance 供养父母额外免税额
};katqzEg additional provision 额外拨款
x;#zs64f additional stamp duty 附加印花税
z2 hFn& additional tax 补加税罚款;补加税款
%SA!p; Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@*O?6> adjudged bankrupt 被裁定破产
j1U 5~%^ adjudicated bankrupt 裁定破产人
u, kU$ adjudication fee 裁定费;评定印花税额手续费;评估契据费
erFv(eaDK adjudication of bankruptcy 裁定破产;宣告破产
0(\+-< adjudication of insolvency 裁定无力偿还债务
97`WMs adjusted actual 经调整的实数;调整后的实数
JUt7En;XE adjusted current assets 经调整的流动资产;调整后的流动资产
}iww:H-1 adjusted figure 经调整的数字;调整后的数额
Mi0sC24b| adjusted liabilities 经调整的负债;调整后的负债
AEg(m<t adjusted loss 经调整的亏损;调整后的亏损
SvuTc!$? adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
63&^BW adjusted profit 经调整的利润;调整后的利润
,YLF+^w- adjusted surplus 经调整的盈余额;调整后的盈余额
P+(i^=S adjusted value 经调整的价值;调整后的价值
^[q /Mw adjustment 调整;修订;理算〔保险〕
Xs$Ufi adjustment centre 调剂中心
^mPPyT ,( adjustment lag 调整过程的时间差距;调整时差
(03pJV&K adjustment mechanism 调整机制
8]"(!i_;) adjustment of loss 亏损调整
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