A:
Zq7Y('=`t@ A share A股;甲类股份
ehB (? abatement of tax 减税;减扣免税额
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j ~o ABN AMRO Bank N.V. 荷兰银行
XlPq>@4p above-the-line expenditure 线上项目支出;经常预算支出
R{"Kh2q_ above-the-line receipt 线上项目收入;经常预算收入
Mz,G;x} ABSA Asia Limited 南非联合亚洲有限公司
mm(Ff >O absolute change 绝对数值变更
k^B<t' absolute expenditure 实际开支
1sgI,5liUs absolute guideline figure 绝对准则数字
K
TJm[44 absolute interest 绝对权益
U^iNOMs? absolute order of discharge 绝对破产解除令
K*^3FO}JG absolute profit margin 绝对利润幅度
(D5 dN\ absolute value 实值;绝对值
8."B absolutely vested interest 绝对既得权益
ha+)ZF absorbed cost 已吸收成本;已分摊成本
D?ojxHe absorption 吸收;分摊;合并
+VxzWNs*JP absorption rate 吸收率;摊配率;分摊率
KITC,@xE_O ACB Finance Limited 亚洲商业财务有限公司
]E/^(T-O acceptable form of reciprocity 合理的互惠条件
yf7p,_E/ acceptable rate 适当利率;适当汇率
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N4q4 acceptance agreement 承兑协议
8i:E$7e tH acceptance for honour 参加承兑
,MH/lQq% acceptor 承兑人;接受人;受票人
JmL{& acceptor for honour 参加承兑人
*HiN:30DZ accident insurance 意外保险
[\eh$r\ Accident Insurance Association of Hong Kong 香港意外保险公会
_p0@1 s(U accident insurance scheme 意外保险计划
'/l<\b/E accident year basis 意外年度基准
%0 cFs' accommodation 通融;贷款
l*eJa38 accommodation bill 通融票据;空头票据
LsB|}_j7 accommodation party 汇票代发人
8$)xxV_zp account balance 帐户余额;帐户结余
;7,>2VTm account book 帐簿
e$'|EE.=q+ account collected in advance 预收款项
|6@s6]%X} account current book 往来帐簿
+/+:D9j , account of after-acquired property 事后取得的财产报告
4yy9m8/ account of defaulter 拖欠帐目
(R^X3 account payable 应付帐款
+S/OMkC account payee only [A/C payee only] 只可转帐;存入收款人帐户
EjxzX1: account receivable 应收帐款
r{oRN account receivable report 应收帐款报表
*?Hc8y-dG, account statement 结单;帐单;会计财务报表
/j%(Z/RM account title 帐户名称;会计科目
9R$0[HbI3 accountant's report 会计师报告
QX`Qnk|Y Accountant's Report Rules 会计师报告规则
hb@,fgo!Q accounting and auditing procedure 会计与审计程序;会计与核数程序
q|N,?f9 Accounting Arrangements 《会计安排》
tZ|0wPp accounting basis 会计基础
)wT@`p"4 accounting by Official Receiver 破产管理署署长呈交的帐目
_,r2g8qm Accounting Circular 《会计通告》
vH14%&OcN accounting class 会计类别
);*:UzsC_ accounting date 记帐日期;会计结算日期
FYe#x]ue accounting for money 款项核算
05
56#U&> Accounting Officer 会计主任
>+}yI}W;e accounting period 会计报告期;会计期
E}-Y!,v^ accounting policy 会计政策;会计方针
Lt'FA accounting practice 会计惯例
LT+QW accounting principle 会计准则
/:S&1'= accounting record 会计记录
3`
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p;nRxi7' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o'Rr2,lVi Accounting Society of China 中国会计学会
3UXaA; accounting statement 会计报表
7LotN6H
accounting system 会计制度;会计系统
^:hI bF4G accounting transaction 会计事项;帐务交易
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accounting treatment 会计处理
OoIs'S-Z# accounting year 会计年度
_z6_mmMp accretion 增值;添加
(AIgW accrual 应计项目;应累算数目
Ec2?'*s accrual basis 应计制;权责发生制
:X+!W_xR accrual basis accounting 应计制会计;权责发生制会计
PCqE9B)l accrue 应累算;应计
#/"?.Z;SSH accrued benefit 应累算利益
)h0
3sv accrued charges 应计费用
85e!)I_ accrued cumulative preference share dividend 应累算的累积优先股股息
{pJf~ accrued expenses 应累算费用
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[;? accrued interest payable 应付利息;应计未付利息
{wK|C<K accrued interest receivable 应收利息;应计未收利息
czG]rl\1 accrued right 累算权益
yxx9h3 accruing profit 应累算的利润
|[+/ ]Y accumulated fiscal reserve 累积财政储备
e-E0Bp accumulated profit 累积利润;滚存溢利
~7;AV(\%e accumulated reserve 累积储备
[N=v=J9 accumulation of surplus income 累积收益盈余
Xzn}gH] acquired assets 既得资产
8u|F %Sg acquisition 收购;购置;取得
*@+E82D acquisition cost 购置成本
Z@1vJH6IbA acquisition expenses 购置费用
lEXER^6 acquisition of 100% interest 收购全部股权
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acquisition of control 取得控制权
wf` e3S acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳”
/^M|$JRI acquisition price 收购价
{e]ktj#+{ act of God 天灾
;N(9nX}%) acting partner 执事合伙人
i:/Ws1=q active market 买卖活跃的市场;交投畅旺的市场;旺市
q+ZN$4 m active partner 积极参与的合伙人
O yG# active trading 交投活跃
*4HogC actual circulation 实际流通
~~iFs ,9 actual cost 实际成本
p uOAt actual expenditure 实际开支;实际支出
W ])Lc3X actual income 实际入息;实际收入;实际收益
JmBe1"hs actual market 现货市场
^.gBHZ actual price 现货价;实际价格
:iEIo7B actual profit 实际利润
R!z32 <5k
actual quotation 实盘;实际价位;实际报价
`fM]3]x> actual year basis 按实际年度计算
ehTRw8"R actuals 实货
goje4; actuarial investigation 精算调查
`z1E]{A actuarial principle 精算原则
!+o`,K TYp actuarial report 精算师报告
*S= c0 Actuarial Society of Hong Kong 香港精算学会
-\I".8"YE actuarial valuation 精算师估值
2~B9 (| actuary 精算师
@9AK!I8f ad referendum agreement 暂定协议;有待覆核的协定
]1)#Y ad valorem duty 从价税;按值征税
v!WkPvU ad valorem duty system 从价税制
=6O<1<[y ad valorem fee 从价费
|!6<L_31% ad valorem tariff 从价关税
.~AQxsGH additional allowance 额外免税额
Fi8#r)G. additional amount for unexpired risk 未过期风险的额外款额
T*1 `MIkv additional assessable profit 补加应评税利润
(k$KUP additional assessment 补加评税
7*>(C*q= additional commitment 额外承担
=yCz!vc additional commitment vote 额外承担拨款
q]\GBRp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Nc_Qd4<[@G additional dependent parent allowance 供养父母额外免税额
v/G)E_ additional provision 额外拨款
jccSjGX@w additional stamp duty 附加印花税
"lnI@t{o additional tax 补加税罚款;补加税款
]w/%> Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
P. Gmj; adjudged bankrupt 被裁定破产
T`W37fz0 adjudicated bankrupt 裁定破产人
6` 4, adjudication fee 裁定费;评定印花税额手续费;评估契据费
(Kg( 6E, adjudication of bankruptcy 裁定破产;宣告破产
6|10OTVu` adjudication of insolvency 裁定无力偿还债务
XCyAt;neon adjusted actual 经调整的实数;调整后的实数
f+V^q4 adjusted current assets 经调整的流动资产;调整后的流动资产
:zK\t5 adjusted figure 经调整的数字;调整后的数额
LUKt!I0l adjusted liabilities 经调整的负债;调整后的负债
L43]0k adjusted loss 经调整的亏损;调整后的亏损
cMZ- 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
aS/ MlMf adjusted profit 经调整的利润;调整后的利润
f7v|N) adjusted surplus 经调整的盈余额;调整后的盈余额
[]<N@a6VA> adjusted value 经调整的价值;调整后的价值
DP6>fzsl adjustment 调整;修订;理算〔保险〕
UZ-[vD1n adjustment centre 调剂中心
neBcS[ adjustment lag 调整过程的时间差距;调整时差
/I~(*X adjustment mechanism 调整机制
$,8}3R5} adjustment of loss 亏损调整
8;<3Tyjzu adjustment process 调整过程;调整程序
"NvB@>S adjustment range 调整幅度
g$T%
C? administered exchange rate 受管制汇率
HLb`'TC3r+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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P. administration expenses 行政费用
\H{UJ administration fee 手续费;行政费
%(ms74R+ administration in bankruptcy 破产管理
KYM%U"j D administration order 遗产管理令
20`QA
u)' administrator 管理人;遗产管理人
Lgrpy administrator of the estate 遗产管理人
9?I?;l{ admission of debt 债项承认书
k`=&m" admission of proof 接纳债权证明
bZCNW$C3l advance 放贷款项;垫付款项;预支款项;预付款项
*T-v^ndJh advance account 暂支帐目;预付款帐户
vT;~\,M advance compensation 预付补偿金
Cm%xI&Y advance from shareholder 股东垫款
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b:e advance pending reimbursement 预支以待日后付还
w\%AR1,rs advanced economy 先进经济体系
c+N\uG4 advancement 预付;预付财产
!n`Y^ advances warrant 垫款令
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