A:
"c EvFY A share A股;甲类股份
|rFJ*.nD abatement of tax 减税;减扣免税额
At|ht ABN AMRO Bank N.V. 荷兰银行
%&2B above-the-line expenditure 线上项目支出;经常预算支出
8E-Ip>{> above-the-line receipt 线上项目收入;经常预算收入
c}'Xoc ABSA Asia Limited 南非联合亚洲有限公司
8xgc[# absolute change 绝对数值变更
!xH,y absolute expenditure 实际开支
n4R]+&* absolute guideline figure 绝对准则数字
b<\G I7 absolute interest 绝对权益
M;PlSb absolute order of discharge 绝对破产解除令
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B2hS} absolute profit margin 绝对利润幅度
.Nk6 absolute value 实值;绝对值
*V<)p%l. absolutely vested interest 绝对既得权益
3l+|&q[v absorbed cost 已吸收成本;已分摊成本
0@w&J9yG absorption 吸收;分摊;合并
=x oBC&u absorption rate 吸收率;摊配率;分摊率
!8Y3V/)NU ACB Finance Limited 亚洲商业财务有限公司
9?!u2 o acceptable form of reciprocity 合理的互惠条件
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/D~K acceptable rate 适当利率;适当汇率
"d:.*2Z2 acceptance agreement 承兑协议
7s!AHyZ acceptance for honour 参加承兑
`43vxcMg acceptor 承兑人;接受人;受票人
c%b\CP\)W acceptor for honour 参加承兑人
du8!3I accident insurance 意外保险
k|fh\F+$ Accident Insurance Association of Hong Kong 香港意外保险公会
Q>V?w gZ accident insurance scheme 意外保险计划
VAt>ji7c accident year basis 意外年度基准
TftOYY.hQ accommodation 通融;贷款
i(z+a6^@| accommodation bill 通融票据;空头票据
iPz1eUj accommodation party 汇票代发人
R'r|E_ account balance 帐户余额;帐户结余
R rxRa[{Z account book 帐簿
^|r`"gOJ3 account collected in advance 预收款项
zQ=aey% account current book 往来帐簿
% hNn%Oy:E account of after-acquired property 事后取得的财产报告
<w;D$l}u account of defaulter 拖欠帐目
L#[HnsLp_ account payable 应付帐款
G1A$PR account payee only [A/C payee only] 只可转帐;存入收款人帐户
Dn: Yi8= account receivable 应收帐款
VDPxue account receivable report 应收帐款报表
g8Ok ^ account statement 结单;帐单;会计财务报表
A?\h|u< account title 帐户名称;会计科目
D`8E-Bq accountant's report 会计师报告
;g6 nHek Accountant's Report Rules 会计师报告规则
V02309Y accounting and auditing procedure 会计与审计程序;会计与核数程序
&8zk3 Accounting Arrangements 《会计安排》
q~mcjbLz accounting basis 会计基础
^sJ1 ^LT accounting by Official Receiver 破产管理署署长呈交的帐目
2k%Bl+I Accounting Circular 《会计通告》
+7`u9j. accounting class 会计类别
l;XUh9RF`A accounting date 记帐日期;会计结算日期
FU^Y{sbDg accounting for money 款项核算
/Ql6]8.P Accounting Officer 会计主任
VN?<[#ij accounting period 会计报告期;会计期
$B*qNYpPy. accounting policy 会计政策;会计方针
HH+TjX/b accounting practice 会计惯例
Qb@BV&^y& accounting principle 会计准则
d"z *Nb accounting record 会计记录
B6-AIPb accounting report 会计报告
|WQD=J%~( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oJhEHx[f Accounting Society of China 中国会计学会
hcj{%^p accounting statement 会计报表
{E3;r7 accounting system 会计制度;会计系统
}`#j;H$i accounting transaction 会计事项;帐务交易
zf}rfn accounting treatment 会计处理
u|(aS^H=q accounting year 会计年度
-=@K%\\~5 accretion 增值;添加
(69kvA&|q accrual 应计项目;应累算数目
O2/%mFS. accrual basis 应计制;权责发生制
H 3W_}f accrual basis accounting 应计制会计;权责发生制会计
x/pC%25 accrue 应累算;应计
gX/|aG$a!U accrued benefit 应累算利益
[''=>< accrued charges 应计费用
}o~Tw?z-| accrued cumulative preference share dividend 应累算的累积优先股股息
)kFme=; accrued expenses 应累算费用
]eY Qio! accrued interest payable 应付利息;应计未付利息
5L/Yi accrued interest receivable 应收利息;应计未收利息
Q,ZkeWQ7% accrued right 累算权益
R/yPZO-U accruing profit 应累算的利润
(M4]#5 accumulated fiscal reserve 累积财政储备
C,V|TF.i2 accumulated profit 累积利润;滚存溢利
)tJL@Qo accumulated reserve 累积储备
77)OW$G accumulation of surplus income 累积收益盈余
9t,aT!f acquired assets 既得资产
cKaL K#~ acquisition 收购;购置;取得
h]G6~TYI5 acquisition cost 购置成本
3 t~X: acquisition expenses 购置费用
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j acquisition of 100% interest 收购全部股权
/^nP_ID acquisition of control 取得控制权
E>o&GYc acquisition of fixed assets 购置固定资产
# Lu4OSM+ acquisition of shell “买壳”
8Ng))7g! acquisition price 收购价
1t!&xvhG act of God 天灾
|j\eBCnH3 acting partner 执事合伙人
OFJJ-4[_3 active market 买卖活跃的市场;交投畅旺的市场;旺市
c }g$1of87 active partner 积极参与的合伙人
z1z=P%WK active trading 交投活跃
\UVT_=Y actual circulation 实际流通
F0DPS:c actual cost 实际成本
DK2c]i^|= actual expenditure 实际开支;实际支出
TiwHLb9 actual income 实际入息;实际收入;实际收益
:FEd:0TS actual market 现货市场
Lqy|DJ% actual price 现货价;实际价格
gEX:S(1QP actual profit 实际利润
qdg= Imx actual quotation 实盘;实际价位;实际报价
bvt-leA= actual year basis 按实际年度计算
r>n8`W actuals 实货
K*hf(w9="% actuarial investigation 精算调查
"a 2H8x actuarial principle 精算原则
_p3WE9T actuarial report 精算师报告
cx,u2~43A& Actuarial Society of Hong Kong 香港精算学会
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" actuarial valuation 精算师估值
9 ayH:; actuary 精算师
O% j,:t'" ad referendum agreement 暂定协议;有待覆核的协定
sIP6GWK$ ad valorem duty 从价税;按值征税
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3AjzW ad valorem duty system 从价税制
?#');` ad valorem fee 从价费
oZ|{J ad valorem tariff 从价关税
Xmw2$MCB additional allowance 额外免税额
J~ PTVR additional amount for unexpired risk 未过期风险的额外款额
0ll,V additional assessable profit 补加应评税利润
NpjsZcA additional assessment 补加评税
Br?++\ additional commitment 额外承担
~cWLu5 additional commitment vote 额外承担拨款
Pj^k
pjV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~8S4Kj)% additional dependent parent allowance 供养父母额外免税额
]kU~#WT additional provision 额外拨款
y"{UNM|R additional stamp duty 附加印花税
~XN]?5GQf additional tax 补加税罚款;补加税款
GcU(:V2o Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
zXA= se0U adjudged bankrupt 被裁定破产
[bQ8A(u adjudicated bankrupt 裁定破产人
^+YGSg7 adjudication fee 裁定费;评定印花税额手续费;评估契据费
^+.e5roBKj adjudication of bankruptcy 裁定破产;宣告破产
yDl5t-0` adjudication of insolvency 裁定无力偿还债务
4.$hHFqS^5 adjusted actual 经调整的实数;调整后的实数
|G5=>W adjusted current assets 经调整的流动资产;调整后的流动资产
iyHp$~,q?t adjusted figure 经调整的数字;调整后的数额
Av\0GqF adjusted liabilities 经调整的负债;调整后的负债
HvL9;^! adjusted loss 经调整的亏损;调整后的亏损
*>R/(Q 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
l-JKcsM adjusted profit 经调整的利润;调整后的利润
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adjusted surplus 经调整的盈余额;调整后的盈余额
U7f#Z adjusted value 经调整的价值;调整后的价值
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^\x adjustment 调整;修订;理算〔保险〕
oD|+X/FK adjustment centre 调剂中心
cc#_acR adjustment lag 调整过程的时间差距;调整时差
YjMbd?v adjustment mechanism 调整机制
jw&}N6^G adjustment of loss 亏损调整
*AJezhR adjustment process 调整过程;调整程序
!7#froh adjustment range 调整幅度
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administered exchange rate 受管制汇率
`OF g.R| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pRa oR administration expenses 行政费用
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t-T0; administration fee 手续费;行政费
Y?q*hS0!H administration in bankruptcy 破产管理
2R~=@ administration order 遗产管理令
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( administrator 管理人;遗产管理人
q,19NZ administrator of the estate 遗产管理人
|R|U z` admission of debt 债项承认书
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u+ admission of proof 接纳债权证明
5#A1u
Nb advance 放贷款项;垫付款项;预支款项;预付款项
3]5&&=# advance account 暂支帐目;预付款帐户
cUX]tiC0 advance compensation 预付补偿金
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