A:
,*Vt53@E A share A股;甲类股份
*;]j#0 abatement of tax 减税;减扣免税额
X=Th ABN AMRO Bank N.V. 荷兰银行
G"~%[k above-the-line expenditure 线上项目支出;经常预算支出
HU='Hk! above-the-line receipt 线上项目收入;经常预算收入
ZV?~~_9 ABSA Asia Limited 南非联合亚洲有限公司
fNkN absolute change 绝对数值变更
V6.w=6:`X absolute expenditure 实际开支
JkiMrpkuk absolute guideline figure 绝对准则数字
ls<7Qe"a absolute interest 绝对权益
'aFj yY?% absolute order of discharge 绝对破产解除令
j![ ; ; absolute profit margin 绝对利润幅度
4kZ9]5#. absolute value 实值;绝对值
X 9lh@`3 absolutely vested interest 绝对既得权益
)w.\xA~| absorbed cost 已吸收成本;已分摊成本
k~<b~VcU absorption 吸收;分摊;合并
q!5 *)nw" absorption rate 吸收率;摊配率;分摊率
!oDX+hd,%> ACB Finance Limited 亚洲商业财务有限公司
D02_ Jrg acceptable form of reciprocity 合理的互惠条件
GOx+%`.R\ acceptable rate 适当利率;适当汇率
T<\!7RnLc acceptance agreement 承兑协议
s?j` _B acceptance for honour 参加承兑
+/L "A acceptor 承兑人;接受人;受票人
z
5T_ acceptor for honour 参加承兑人
x-Cy,d:YX accident insurance 意外保险
H /kSFf{ Accident Insurance Association of Hong Kong 香港意外保险公会
+Je(]b@ accident insurance scheme 意外保险计划
&;D(VdSr9 accident year basis 意外年度基准
@ n-[bN accommodation 通融;贷款
]nEZQ+F accommodation bill 通融票据;空头票据
?\eq!bu accommodation party 汇票代发人
vXio /m account balance 帐户余额;帐户结余
6axDuwQ account book 帐簿
<`~zKFUQ[ account collected in advance 预收款项
]B;\?Tim account current book 往来帐簿
`9+>2*k account of after-acquired property 事后取得的财产报告
;T6x$e account of defaulter 拖欠帐目
j#`d%eQ~J account payable 应付帐款
@L)=epC account payee only [A/C payee only] 只可转帐;存入收款人帐户
oZY2K3J) account receivable 应收帐款
0^27grU> account receivable report 应收帐款报表
Ot]Y/;K account statement 结单;帐单;会计财务报表
RnA>oKc account title 帐户名称;会计科目
j\ dY accountant's report 会计师报告
,s?7EHtC Accountant's Report Rules 会计师报告规则
|]<eJ|\= accounting and auditing procedure 会计与审计程序;会计与核数程序
41d,<E Accounting Arrangements 《会计安排》
c]y"5;V8 accounting basis 会计基础
2!Mwui;% accounting by Official Receiver 破产管理署署长呈交的帐目
/Ww_fY Accounting Circular 《会计通告》
|kUxTe accounting class 会计类别
d]v4`nc
accounting date 记帐日期;会计结算日期
N<xf=a+j accounting for money 款项核算
/p=9"? Accounting Officer 会计主任
!+E|{Zj accounting period 会计报告期;会计期
~}c`r 4 accounting policy 会计政策;会计方针
LOD'iiH6 accounting practice 会计惯例
kg>Ymo. accounting principle 会计准则
ae)0Yu`*G7 accounting record 会计记录
UHtxzp =[ accounting report 会计报告
\Lz2"JI Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BZXP%{njS Accounting Society of China 中国会计学会
#b~wIOR)Z accounting statement 会计报表
>UP{=` accounting system 会计制度;会计系统
ed,w-;(n~ accounting transaction 会计事项;帐务交易
Whf7J' accounting treatment 会计处理
q;))3aQe accounting year 会计年度
jf&LSK;2 accretion 增值;添加
<eObQ[mQ accrual 应计项目;应累算数目
Bh9O<|E accrual basis 应计制;权责发生制
)-_NtMr~`! accrual basis accounting 应计制会计;权责发生制会计
:y?xS accrue 应累算;应计
_L6WbRu| accrued benefit 应累算利益
\LFRu accrued charges 应计费用
q/o|uAq accrued cumulative preference share dividend 应累算的累积优先股股息
GP%83T accrued expenses 应累算费用
*3yeMxa accrued interest payable 应付利息;应计未付利息
Yfk){1 accrued interest receivable 应收利息;应计未收利息
k~(j accrued right 累算权益
I[~EQ{Iz accruing profit 应累算的利润
6AZJ,Q\E@ accumulated fiscal reserve 累积财政储备
+DWmutL accumulated profit 累积利润;滚存溢利
B%v2)+?@ accumulated reserve 累积储备
?G5JAG` accumulation of surplus income 累积收益盈余
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CGg acquired assets 既得资产
(l28,\Bel acquisition 收购;购置;取得
\iQD\=o acquisition cost 购置成本
O1@-)<_71 acquisition expenses 购置费用
~ caKzq acquisition of 100% interest 收购全部股权
vrtK~5K acquisition of control 取得控制权
%$b)l?! acquisition of fixed assets 购置固定资产
t'uZho~^F acquisition of shell “买壳”
05(lh<C acquisition price 收购价
c2}?[\U] act of God 天灾
Hev S}L
acting partner 执事合伙人
vG(Gs=.U active market 买卖活跃的市场;交投畅旺的市场;旺市
iOB]72dh active partner 积极参与的合伙人
}+[H~8)5 active trading 交投活跃
y.AF90Q>) actual circulation 实际流通
UFxQ-GV4 actual cost 实际成本
m6aq_u{W actual expenditure 实际开支;实际支出
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actual income 实际入息;实际收入;实际收益
5!ll
#/ {` actual market 现货市场
/B$"fxFf actual price 现货价;实际价格
ckqU2ETpD} actual profit 实际利润
G?LPj*=$? actual quotation 实盘;实际价位;实际报价
7$(>Z^ Em actual year basis 按实际年度计算
a!,q\p8<t0 actuals 实货
~q]+\qty4 actuarial investigation 精算调查
^h+<Q%'a' actuarial principle 精算原则
10v4k<xb actuarial report 精算师报告
6V= 69} Actuarial Society of Hong Kong 香港精算学会
Q 'R@'W9 actuarial valuation 精算师估值
:t\pi.uWt actuary 精算师
K~A$>0c ad referendum agreement 暂定协议;有待覆核的协定
"5mdq-h( ad valorem duty 从价税;按值征税
c9\jELO ad valorem duty system 从价税制
zcGeXX}V? ad valorem fee 从价费
k
zhek > ad valorem tariff 从价关税
x+zz:^yHYf additional allowance 额外免税额
.*u, !1u additional amount for unexpired risk 未过期风险的额外款额
nXDU8|" additional assessable profit 补加应评税利润
<|~8Ezd additional assessment 补加评税
4h>Dpml additional commitment 额外承担
@
8yV 15! additional commitment vote 额外承担拨款
Egv (n@1 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8LP L4l additional dependent parent allowance 供养父母额外免税额
_ x&Y'X| additional provision 额外拨款
8(UUc>g additional stamp duty 附加印花税
ylF%6!V}4V additional tax 补加税罚款;补加税款
':8yp|A| Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
>Vr+\c adjudged bankrupt 被裁定破产
t\nYUL-H adjudicated bankrupt 裁定破产人
?Kw~O"L8 adjudication fee 裁定费;评定印花税额手续费;评估契据费
{n8mE,;M adjudication of bankruptcy 裁定破产;宣告破产
3^l@!Qw adjudication of insolvency 裁定无力偿还债务
+K4d(!Sb adjusted actual 经调整的实数;调整后的实数
sE$!MQb adjusted current assets 经调整的流动资产;调整后的流动资产
sQrP,:=r# adjusted figure 经调整的数字;调整后的数额
D 8^wR{-;J adjusted liabilities 经调整的负债;调整后的负债
G>{Bij44 adjusted loss 经调整的亏损;调整后的亏损
xU#f>@v! 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
7/lXy3B4 adjusted profit 经调整的利润;调整后的利润
{J2*6_ adjusted surplus 经调整的盈余额;调整后的盈余额
~6`HJ adjusted value 经调整的价值;调整后的价值
!Q!==*1H adjustment 调整;修订;理算〔保险〕
Hu|;cbK adjustment centre 调剂中心
ahNpHTPa adjustment lag 调整过程的时间差距;调整时差
B1>aR 7dsf adjustment mechanism 调整机制
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