A:
{OO*iZ.O A share A股;甲类股份
?+n&hHRg abatement of tax 减税;减扣免税额
PZuq'^p ABN AMRO Bank N.V. 荷兰银行
(/U)>%n above-the-line expenditure 线上项目支出;经常预算支出
Jq$_=X& above-the-line receipt 线上项目收入;经常预算收入
+YkW[a\4 ABSA Asia Limited 南非联合亚洲有限公司
i_=?eUq%q/ absolute change 绝对数值变更
F#1 Kk#t absolute expenditure 实际开支
(Pv`L absolute guideline figure 绝对准则数字
[0u.}c;( absolute interest 绝对权益
EmX>T>~#D absolute order of discharge 绝对破产解除令
9zZ5Lr^21 absolute profit margin 绝对利润幅度
8QVE_ Eu absolute value 实值;绝对值
StU 4{ absolutely vested interest 绝对既得权益
mDQEXMD absorbed cost 已吸收成本;已分摊成本
[eNkU">} absorption 吸收;分摊;合并
|rHG%VnBH absorption rate 吸收率;摊配率;分摊率
u>}w- ACB Finance Limited 亚洲商业财务有限公司
U g}8y8
acceptable form of reciprocity 合理的互惠条件
!/Iq{2LX acceptable rate 适当利率;适当汇率
0]T.Lh$3 acceptance agreement 承兑协议
rQ~ \~g[tP acceptance for honour 参加承兑
1BQ0M{& acceptor 承兑人;接受人;受票人
fvcW'T}r acceptor for honour 参加承兑人
{f+N]Oo* accident insurance 意外保险
ME$2P!o Accident Insurance Association of Hong Kong 香港意外保险公会
A*8m8Sh$ accident insurance scheme 意外保险计划
YDQ:eebg( accident year basis 意外年度基准
<<=e9Lh accommodation 通融;贷款
*Y85DEA accommodation bill 通融票据;空头票据
)jyq{Jb accommodation party 汇票代发人
O^9CV*]!n account balance 帐户余额;帐户结余
zL:&Q< account book 帐簿
ZV'$k\ account collected in advance 预收款项
lWx account current book 往来帐簿
*jk3 \KaoV account of after-acquired property 事后取得的财产报告
&?.n2+T+
= account of defaulter 拖欠帐目
(C daE!I4Q account payable 应付帐款
48 W.qzC account payee only [A/C payee only] 只可转帐;存入收款人帐户
BBHK account receivable 应收帐款
*16<M)7 account receivable report 应收帐款报表
'|l%rv account statement 结单;帐单;会计财务报表
Bo`Tl1K# account title 帐户名称;会计科目
{=3J/)=' accountant's report 会计师报告
X'fuF2owd Accountant's Report Rules 会计师报告规则
-S"5{ N73 accounting and auditing procedure 会计与审计程序;会计与核数程序
X E|B)Q( Accounting Arrangements 《会计安排》
ZgV~W#t accounting basis 会计基础
&v^!y=Bt accounting by Official Receiver 破产管理署署长呈交的帐目
bIgh@= 2 Accounting Circular 《会计通告》
P$Z} accounting class 会计类别
z]kwRWe`j accounting date 记帐日期;会计结算日期
Y3-gUX*w0 accounting for money 款项核算
25 CZmsg Accounting Officer 会计主任
1T ( u accounting period 会计报告期;会计期
Kv(z4 z accounting policy 会计政策;会计方针
*~p(GC accounting practice 会计惯例
!^m%O0DT accounting principle 会计准则
B:4Ka]{YO accounting record 会计记录
I@2 uF- accounting report 会计报告
pO%{'%RA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ve{n<{P Accounting Society of China 中国会计学会
Cye
T]y accounting statement 会计报表
4/S=5r} accounting system 会计制度;会计系统
Hd9XfU accounting transaction 会计事项;帐务交易
@;vNX*-J accounting treatment 会计处理
z{9=1XY accounting year 会计年度
%Y~>Jl accretion 增值;添加
dsJm>U) accrual 应计项目;应累算数目
N0i!l|G6 accrual basis 应计制;权责发生制
w OI^Q~ accrual basis accounting 应计制会计;权责发生制会计
-fE.<)m=! accrue 应累算;应计
/~De2mq1 accrued benefit 应累算利益
bEm7QgV{X accrued charges 应计费用
*5_V*v6 accrued cumulative preference share dividend 应累算的累积优先股股息
~q)u(WC| accrued expenses 应累算费用
.XXW |{ accrued interest payable 应付利息;应计未付利息
7R}9oK_I accrued interest receivable 应收利息;应计未收利息
uG!:Z6%p accrued right 累算权益
/F.Wigv accruing profit 应累算的利润
_;56^1'T accumulated fiscal reserve 累积财政储备
$ a? accumulated profit 累积利润;滚存溢利
e}'gvm accumulated reserve 累积储备
ohUdGO[/ accumulation of surplus income 累积收益盈余
E<>*(x/\e acquired assets 既得资产
A{# Nwd> acquisition 收购;购置;取得
"(v%1tGk acquisition cost 购置成本
iPq &Y* acquisition expenses 购置费用
hoa7 acquisition of 100% interest 收购全部股权
H{l) acquisition of control 取得控制权
^$v3eKA acquisition of fixed assets 购置固定资产
rLU'*} acquisition of shell “买壳”
9'?se5\ acquisition price 收购价
aSC9&Nf; act of God 天灾
)p<WDiX1!e acting partner 执事合伙人
y<pnp?x4 active market 买卖活跃的市场;交投畅旺的市场;旺市
c.AYxI" active partner 积极参与的合伙人
~vHk&r]| active trading 交投活跃
F.tfgW(A@ actual circulation 实际流通
+Y}V3(w9X actual cost 实际成本
aw}+'(?8] actual expenditure 实际开支;实际支出
:h";c" actual income 实际入息;实际收入;实际收益
HW7FP]NH actual market 现货市场
&:?e & actual price 现货价;实际价格
g{pQ4jKF actual profit 实际利润
:X ., actual quotation 实盘;实际价位;实际报价
]" x\=A actual year basis 按实际年度计算
T% CxvZ actuals 实货
V"d=.Hb> actuarial investigation 精算调查
zJ& b|L actuarial principle 精算原则
7$b?m6fmK actuarial report 精算师报告
xNdID j@ Actuarial Society of Hong Kong 香港精算学会
O25mkX actuarial valuation 精算师估值
+?N}Y {Y& actuary 精算师
/B HepD} ad referendum agreement 暂定协议;有待覆核的协定
9d[qhkPu) ad valorem duty 从价税;按值征税
O<,r>b, ad valorem duty system 从价税制
@oH[SWx ad valorem fee 从价费
8l xY]UT ad valorem tariff 从价关税
EZ% .M*? additional allowance 额外免税额
0P 5BArJ? additional amount for unexpired risk 未过期风险的额外款额
|"}4*V_ * additional assessable profit 补加应评税利润
B3L4F" additional assessment 补加评税
,hE/II`-d' additional commitment 额外承担
*)PG-$6X& additional commitment vote 额外承担拨款
\C\gn]Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J@bW^>g*6u additional dependent parent allowance 供养父母额外免税额
lYQtv=q additional provision 额外拨款
q`loOm=y additional stamp duty 附加印花税
FP;":i RL additional tax 补加税罚款;补加税款
TU%"jb5 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
iK x+6v adjudged bankrupt 被裁定破产
A
+!sD5d adjudicated bankrupt 裁定破产人
:` <psvd adjudication fee 裁定费;评定印花税额手续费;评估契据费
Oc-u=K,B adjudication of bankruptcy 裁定破产;宣告破产
+{&+L0DfH~ adjudication of insolvency 裁定无力偿还债务
EX 9Z{xX adjusted actual 经调整的实数;调整后的实数
=K6c; adjusted current assets 经调整的流动资产;调整后的流动资产
#uWE2*') adjusted figure 经调整的数字;调整后的数额
i/:5jI| adjusted liabilities 经调整的负债;调整后的负债
?cBO6^ adjusted loss 经调整的亏损;调整后的亏损
{"4<To]z adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
] piM/v\ adjusted profit 经调整的利润;调整后的利润
*SGlqR['\e adjusted surplus 经调整的盈余额;调整后的盈余额
;vUxO<cKFq adjusted value 经调整的价值;调整后的价值
}*-u$=2 adjustment 调整;修订;理算〔保险〕
tJ1-DoU adjustment centre 调剂中心
pU DO7Q] adjustment lag 调整过程的时间差距;调整时差
Mryn>b`cB adjustment mechanism 调整机制
As}eUm)B5c adjustment of loss 亏损调整
zn[QvY adjustment process 调整过程;调整程序
%L cH>sV adjustment range 调整幅度
0:PSt_33F administered exchange rate 受管制汇率
\Jf9npz3 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3*2I$e!Jt administration expenses 行政费用
5l&j