A:
Ro(Zmk\t A share A股;甲类股份
9=X)ung9 abatement of tax 减税;减扣免税额
R(Kk{c:-@ ABN AMRO Bank N.V. 荷兰银行
IiBD?} above-the-line expenditure 线上项目支出;经常预算支出
LwcIGhy above-the-line receipt 线上项目收入;经常预算收入
kzn[
=P ABSA Asia Limited 南非联合亚洲有限公司
N_pUv absolute change 绝对数值变更
Q Fm|-j absolute expenditure 实际开支
b</9Ai= absolute guideline figure 绝对准则数字
NB_)ZEmF absolute interest 绝对权益
vmTs9"ujF, absolute order of discharge 绝对破产解除令
PQN@JaD absolute profit margin 绝对利润幅度
+HT1 ct+dI absolute value 实值;绝对值
-_C#wtC absolutely vested interest 绝对既得权益
Gq<X4C#| absorbed cost 已吸收成本;已分摊成本
[BBEEI=|r absorption 吸收;分摊;合并
~@ jY[_ absorption rate 吸收率;摊配率;分摊率
\b=Pj!^gwb ACB Finance Limited 亚洲商业财务有限公司
$Xm6N@ acceptable form of reciprocity 合理的互惠条件
q$(5Vd: acceptable rate 适当利率;适当汇率
bg,9@ }"F acceptance agreement 承兑协议
5{e,L>H< acceptance for honour 参加承兑
|*/[`|*G acceptor 承兑人;接受人;受票人
3DgsI7-F acceptor for honour 参加承兑人
sZ,Y60s8a accident insurance 意外保险
L"jY+{oLIJ Accident Insurance Association of Hong Kong 香港意外保险公会
B.r4$:+jb2 accident insurance scheme 意外保险计划
Ian[LbCWB accident year basis 意外年度基准
QqNW}:# accommodation 通融;贷款
c9qR'2 accommodation bill 通融票据;空头票据
j]|U accommodation party 汇票代发人
\s"U{N- account balance 帐户余额;帐户结余
EtbnE*S account book 帐簿
b$%0.s account collected in advance 预收款项
x<Vm5j account current book 往来帐簿
,GWNLm\5 account of after-acquired property 事后取得的财产报告
k3?rp`V1 account of defaulter 拖欠帐目
;W>Cqg= account payable 应付帐款
RlT3Iz; account payee only [A/C payee only] 只可转帐;存入收款人帐户
ML;*e "$ account receivable 应收帐款
=@,Q Dm]L account receivable report 应收帐款报表
qyC=(v account statement 结单;帐单;会计财务报表
'r1LSht' account title 帐户名称;会计科目
!`1'2BC accountant's report 会计师报告
8r"+bhGx~ Accountant's Report Rules 会计师报告规则
<f CKUc accounting and auditing procedure 会计与审计程序;会计与核数程序
bXUy9-L Accounting Arrangements 《会计安排》
pG1WXbqW accounting basis 会计基础
m,C1J%{^ accounting by Official Receiver 破产管理署署长呈交的帐目
lif&@of Accounting Circular 《会计通告》
FR2=
las"z accounting class 会计类别
\^I>Q_LU accounting date 记帐日期;会计结算日期
q9w~A-Oh`1 accounting for money 款项核算
RrUBpqA Accounting Officer 会计主任
bVP"(H] accounting period 会计报告期;会计期
STZPYeXE accounting policy 会计政策;会计方针
s,#>m*Rh accounting practice 会计惯例
;%tF58& accounting principle 会计准则
ljl^ GFo accounting record 会计记录
`.s({/|[ accounting report 会计报告
z'T)=ycT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Zo1,1O Accounting Society of China 中国会计学会
,h"- accounting statement 会计报表
"&Po,AWa accounting system 会计制度;会计系统
2'=T[<nNB accounting transaction 会计事项;帐务交易
s3 7'&K accounting treatment 会计处理
Z{&cuo.@<] accounting year 会计年度
s0Z
uWVip accretion 增值;添加
X7k.zlH7T accrual 应计项目;应累算数目
@(r/dZc accrual basis 应计制;权责发生制
N?Lb accrual basis accounting 应计制会计;权责发生制会计
>pUtwIP accrue 应累算;应计
BIuK @$ accrued benefit 应累算利益
\%UkSO\nO3 accrued charges 应计费用
V#VN%{ accrued cumulative preference share dividend 应累算的累积优先股股息
7{&|;U accrued expenses 应累算费用
&0f5:M{P accrued interest payable 应付利息;应计未付利息
%v20~xW:o accrued interest receivable 应收利息;应计未收利息
9z6XF]A accrued right 累算权益
y;/VB,4V accruing profit 应累算的利润
(o3
Iy accumulated fiscal reserve 累积财政储备
jKt7M>P accumulated profit 累积利润;滚存溢利
l;o1 d-n] accumulated reserve 累积储备
(#+^&1 accumulation of surplus income 累积收益盈余
2eMTxwt*S acquired assets 既得资产
J!5$,%v acquisition 收购;购置;取得
J:V?EE,\- acquisition cost 购置成本
Sa2>`":d acquisition expenses 购置费用
6{=\7AY acquisition of 100% interest 收购全部股权
pz"0J_xDM acquisition of control 取得控制权
bygx]RC[ acquisition of fixed assets 购置固定资产
<&C]sb acquisition of shell “买壳”
pK0"%eA acquisition price 收购价
O/[cpRe act of God 天灾
&b:1I7Cp* acting partner 执事合伙人
/?SLdW active market 买卖活跃的市场;交投畅旺的市场;旺市
lg^Z*&( active partner 积极参与的合伙人
5\z`-) active trading 交投活跃
9a8cRt6knO actual circulation 实际流通
wI(M^8F_Mf actual cost 实际成本
k:7(D_ actual expenditure 实际开支;实际支出
;!yQ actual income 实际入息;实际收入;实际收益
Gz.|]:1 actual market 现货市场
H%D$(W actual price 现货价;实际价格
21"1NJzP actual profit 实际利润
F'0O2KQ actual quotation 实盘;实际价位;实际报价
3Z1CWzq( actual year basis 按实际年度计算
$|8!BOx8t actuals 实货
Jv^h\~*jH actuarial investigation 精算调查
.V,@k7U,V actuarial principle 精算原则
9T<x& actuarial report 精算师报告
EFz&N\2 Actuarial Society of Hong Kong 香港精算学会
eA<0$Gs,h actuarial valuation 精算师估值
!KUi\yQ1 actuary 精算师
#\=F O> ad referendum agreement 暂定协议;有待覆核的协定
% >=!p ad valorem duty 从价税;按值征税
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{>7-0 ad valorem duty system 从价税制
ZHa"isl$e ad valorem fee 从价费
<Y}R#o1Z ad valorem tariff 从价关税
wb0L.'jyR) additional allowance 额外免税额
1y}Y9mlD. additional amount for unexpired risk 未过期风险的额外款额
{;2PL^i additional assessable profit 补加应评税利润
Zu7)gf additional assessment 补加评税
kGl~GOB
a additional commitment 额外承担
q@{Bt{$x additional commitment vote 额外承担拨款
lnjXDoVb< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5 sX+~Q additional dependent parent allowance 供养父母额外免税额
X(NLtO
w additional provision 额外拨款
6Yln,rC additional stamp duty 附加印花税
?`?)QE8 additional tax 补加税罚款;补加税款
094o'k Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*WuID2cOI adjudged bankrupt 被裁定破产
mHRiugb! adjudicated bankrupt 裁定破产人
PpzP 7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
'tH_p adjudication of bankruptcy 裁定破产;宣告破产
s%W C/ZK adjudication of insolvency 裁定无力偿还债务
,y#Kv|R adjusted actual 经调整的实数;调整后的实数
;=MU';o adjusted current assets 经调整的流动资产;调整后的流动资产
K|epPGRr adjusted figure 经调整的数字;调整后的数额
{z{bY\ adjusted liabilities 经调整的负债;调整后的负债
yK=cZw%D adjusted loss 经调整的亏损;调整后的亏损
.6Pw|xu`Pw 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
5?x>9Ca adjusted profit 经调整的利润;调整后的利润
(JOgy.5C~ adjusted surplus 经调整的盈余额;调整后的盈余额
r 8RoE`/T adjusted value 经调整的价值;调整后的价值
Tc? $>' adjustment 调整;修订;理算〔保险〕
F'21jy& adjustment centre 调剂中心
K|[*t~59 adjustment lag 调整过程的时间差距;调整时差
2GDD!w#!j adjustment mechanism 调整机制
'd9INz. adjustment of loss 亏损调整
8]9%*2"! adjustment process 调整过程;调整程序
;>Ib^ov adjustment range 调整幅度
@J/K-.r administered exchange rate 受管制汇率
koug[5T5 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
) AvN\sC administration expenses 行政费用
glDu2a,Q administration fee 手续费;行政费
3ca (i/c administration in bankruptcy 破产管理
{ttysQ- administration order 遗产管理令
[DI+~F administrator 管理人;遗产管理人
?82xdpg administrator of the estate 遗产管理人
>G25m'&,7 admission of debt 债项承认书
=%TWX[w admission of proof 接纳债权证明
9dx/hFA advance 放贷款项;垫付款项;预支款项;预付款项
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b (B advance account 暂支帐目;预付款帐户
<eWf< advance compensation 预付补偿金
ZbdZrE$ advance from shareholder 股东垫款
X4~y7 advance pending reimbursement 预支以待日后付还
b0Ps5G\ u advanced economy 先进经济体系
3`DQo%< advancement 预付;预付财产
g,!L$,/F advances warrant 垫款令
VAHh~Q6 ;e advancing 贷出
5@~
Q^r:% adverse balance 逆差
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