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<!(n5y_ A share A股;甲类股份
J5IJy3d abatement of tax 减税;减扣免税额
%9Fg1LH42r ABN AMRO Bank N.V. 荷兰银行
, tj7'c$0 above-the-line expenditure 线上项目支出;经常预算支出
L^s;kkB above-the-line receipt 线上项目收入;经常预算收入
8J1.(Mwb? ABSA Asia Limited 南非联合亚洲有限公司
J*C*]( absolute change 绝对数值变更
]LOtwY absolute expenditure 实际开支
}jgAV absolute guideline figure 绝对准则数字
aKtTx~$@ absolute interest 绝对权益
B:.;:AEbT absolute order of discharge 绝对破产解除令
Ud*[2Oi|R absolute profit margin 绝对利润幅度
<ijmkNVS absolute value 实值;绝对值
$*-L8An? absolutely vested interest 绝对既得权益
:P"Gym absorbed cost 已吸收成本;已分摊成本
rO%+)M$A absorption 吸收;分摊;合并
G_mu7w absorption rate 吸收率;摊配率;分摊率
FRk_xxe"K ACB Finance Limited 亚洲商业财务有限公司
I>Yp=R acceptable form of reciprocity 合理的互惠条件
6l7a9IJ acceptable rate 适当利率;适当汇率
bLF0MVLM acceptance agreement 承兑协议
v[3sg2. acceptance for honour 参加承兑
d`7] reh acceptor 承兑人;接受人;受票人
8E%*o acceptor for honour 参加承兑人
x,_Ucc. accident insurance 意外保险
H,~In2Z Accident Insurance Association of Hong Kong 香港意外保险公会
5&@ U T accident insurance scheme 意外保险计划
+0 |0X {v accident year basis 意外年度基准
}TL"v|ny6; accommodation 通融;贷款
Tou~U[V+ accommodation bill 通融票据;空头票据
hI{Yg$H1 accommodation party 汇票代发人
UQPE )G account balance 帐户余额;帐户结余
Oh4WYDyT
account book 帐簿
F[Sat;Sll account collected in advance 预收款项
dtl< account current book 往来帐簿
,jcp"-5#j account of after-acquired property 事后取得的财产报告
ttVSgKAsm account of defaulter 拖欠帐目
BIyG[y?qO account payable 应付帐款
o2jB~}VMl account payee only [A/C payee only] 只可转帐;存入收款人帐户
'=* 5C{ account receivable 应收帐款
Ft!~w#&- account receivable report 应收帐款报表
59 Y=VS account statement 结单;帐单;会计财务报表
;gV8f{X{Z account title 帐户名称;会计科目
9E?>B3t^ accountant's report 会计师报告
\ y",Qq? Accountant's Report Rules 会计师报告规则
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0j>i,"& accounting and auditing procedure 会计与审计程序;会计与核数程序
)~(_[=' Accounting Arrangements 《会计安排》
yqI|BF` accounting basis 会计基础
~A4WuA accounting by Official Receiver 破产管理署署长呈交的帐目
CNYchE,} Accounting Circular 《会计通告》
uu.Nq*3 accounting class 会计类别
e)"cm;BJ^P accounting date 记帐日期;会计结算日期
Lr:K0A.Ch accounting for money 款项核算
xII!2. Accounting Officer 会计主任
]XyJ7esg accounting period 会计报告期;会计期
So`"z[5 accounting policy 会计政策;会计方针
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ic! accounting practice 会计惯例
gXMkI$ab accounting principle 会计准则
[?*^&[ accounting record 会计记录
mJ7kOQ-.$ accounting report 会计报告
B=`! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yg.u8{H Accounting Society of China 中国会计学会
:tG5~sK accounting statement 会计报表
|-D. accounting system 会计制度;会计系统
0fU>L^P_? accounting transaction 会计事项;帐务交易
blv6 accounting treatment 会计处理
f}eVfAf accounting year 会计年度
u*`GIRfWT accretion 增值;添加
(p!AX<=z accrual 应计项目;应累算数目
-<=<T@, accrual basis 应计制;权责发生制
wf1DvsJQl accrual basis accounting 应计制会计;权责发生制会计
DYK|"@ accrue 应累算;应计
Y;>'~V#R accrued benefit 应累算利益
(tN$G:+")F accrued charges 应计费用
E !M+37/ accrued cumulative preference share dividend 应累算的累积优先股股息
m=V2xoMw6 accrued expenses 应累算费用
[y>.)BU accrued interest payable 应付利息;应计未付利息
K%B i8d accrued interest receivable 应收利息;应计未收利息
XZGyh X7 accrued right 累算权益
BW 7[JD accruing profit 应累算的利润
S:s^si2/ accumulated fiscal reserve 累积财政储备
W9~datIh> accumulated profit 累积利润;滚存溢利
17d$gZ1O: accumulated reserve 累积储备
^(:Rbsl accumulation of surplus income 累积收益盈余
r1]^#&V;MC acquired assets 既得资产
H'.eqZM acquisition 收购;购置;取得
w"|c;E1;_ acquisition cost 购置成本
H l@rS acquisition expenses 购置费用
b}*hodzF acquisition of 100% interest 收购全部股权
f *vziC<m acquisition of control 取得控制权
Y~!@ acquisition of fixed assets 购置固定资产
v%^H9aK_ acquisition of shell “买壳”
`( Gk_VAa acquisition price 收购价
fHi+PEbR act of God 天灾
PV2904 acting partner 执事合伙人
*TkABUL active market 买卖活跃的市场;交投畅旺的市场;旺市
f?6=H^_> active partner 积极参与的合伙人
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lk active trading 交投活跃
FC#Qtu~J actual circulation 实际流通
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o actual cost 实际成本
=fPO0Ot; actual expenditure 实际开支;实际支出
DJ^JUVi actual income 实际入息;实际收入;实际收益
oP6G2@3P/ actual market 现货市场
!k63`(Ti actual price 现货价;实际价格
oL;/Qan actual profit 实际利润
Tw5BvB1 actual quotation 实盘;实际价位;实际报价
}s[/b"%y actual year basis 按实际年度计算
]\U'_G2] actuals 实货
ZHJzh\? actuarial investigation 精算调查
aXagiz\; actuarial principle 精算原则
Wwz{98,K actuarial report 精算师报告
-j,o:ng0 Actuarial Society of Hong Kong 香港精算学会
}1wuH actuarial valuation 精算师估值
I_rVeMw= actuary 精算师
VbYapPu4b! ad referendum agreement 暂定协议;有待覆核的协定
_?"J.i ad valorem duty 从价税;按值征税
yrX]w3kr% ad valorem duty system 从价税制
XQA2uR4h ad valorem fee 从价费
S EmD's ad valorem tariff 从价关税
y(A"g3^= additional allowance 额外免税额
bOdD:=f additional amount for unexpired risk 未过期风险的额外款额
%O${EN additional assessable profit 补加应评税利润
mVLGQlvVK additional assessment 补加评税
8TZe=sD~cr additional commitment 额外承担
g d -fJ._1 additional commitment vote 额外承担拨款
x@=7M'vr% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~cjvo?)&e; additional dependent parent allowance 供养父母额外免税额
DI\sq8J^ additional provision 额外拨款
Fwr,e;Z additional stamp duty 附加印花税
P$bo8* additional tax 补加税罚款;补加税款
r[x7?cXsW Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5tL6R3 adjudged bankrupt 被裁定破产
.z"[z^/uF adjudicated bankrupt 裁定破产人
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_J:Yg adjudication fee 裁定费;评定印花税额手续费;评估契据费
XN@5TZoaW adjudication of bankruptcy 裁定破产;宣告破产
xjYFTb}! adjudication of insolvency 裁定无力偿还债务
u(R`}C?P' adjusted actual 经调整的实数;调整后的实数
*))|ZE6jI adjusted current assets 经调整的流动资产;调整后的流动资产
M<nn+vy` adjusted figure 经调整的数字;调整后的数额
;/.Z YTD adjusted liabilities 经调整的负债;调整后的负债
z,tax`O adjusted loss 经调整的亏损;调整后的亏损
_!CH 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
-]e@cevy adjusted profit 经调整的利润;调整后的利润
a/ZfPl0Ns[ adjusted surplus 经调整的盈余额;调整后的盈余额
^RyrUb adjusted value 经调整的价值;调整后的价值
,x/j&S9! adjustment 调整;修订;理算〔保险〕
"'Q:%_; adjustment centre 调剂中心
62"ND+D4 adjustment lag 调整过程的时间差距;调整时差
@."R9s adjustment mechanism 调整机制
*uIHa" adjustment of loss 亏损调整
rZEu@63 adjustment process 调整过程;调整程序
":Q^/;D}U adjustment range 调整幅度
\3l;PY administered exchange rate 受管制汇率
= 4If7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D+V^nCcx% administration expenses 行政费用
OQq7|dZu administration fee 手续费;行政费
L2$%h1 administration in bankruptcy 破产管理
E=y#~W administration order 遗产管理令
M@8(h= administrator 管理人;遗产管理人
}Y[.h=X administrator of the estate 遗产管理人
6= admission of debt 债项承认书
Q|>y2g! admission of proof 接纳债权证明
D"MNlm advance 放贷款项;垫付款项;预支款项;预付款项
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advance account 暂支帐目;预付款帐户
KH;e)91 advance compensation 预付补偿金
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