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2DZ&g\| A share A股;甲类股份
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, w abatement of tax 减税;减扣免税额
'6WZi|(a ABN AMRO Bank N.V. 荷兰银行
<1sUK4nQ, above-the-line expenditure 线上项目支出;经常预算支出
Pmuk !V}f above-the-line receipt 线上项目收入;经常预算收入
I`{=[.c ABSA Asia Limited 南非联合亚洲有限公司
,^iT,MgNNf absolute change 绝对数值变更
99zMdo S absolute expenditure 实际开支
10dK%/6/O absolute guideline figure 绝对准则数字
MmfshnTN absolute interest 绝对权益
/KiaLS absolute order of discharge 绝对破产解除令
+ZwTi!W absolute profit margin 绝对利润幅度
UA0R)BH' absolute value 实值;绝对值
s0Y7`uD^ absolutely vested interest 绝对既得权益
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A\d absorbed cost 已吸收成本;已分摊成本
W70BRXe04D absorption 吸收;分摊;合并
IOrYm absorption rate 吸收率;摊配率;分摊率
|<YF.7r; ACB Finance Limited 亚洲商业财务有限公司
Q>=/u- acceptable form of reciprocity 合理的互惠条件
48GaZ@v acceptable rate 适当利率;适当汇率
U$ZbBVa`~ acceptance agreement 承兑协议
H'2o84$ acceptance for honour 参加承兑
9mv6 acceptor 承兑人;接受人;受票人
+ L5 acceptor for honour 参加承兑人
j,_{f =3; accident insurance 意外保险
FP6JfI8 Accident Insurance Association of Hong Kong 香港意外保险公会
fb]=MoiJ accident insurance scheme 意外保险计划
3v~}hV/RUy accident year basis 意外年度基准
)6he;+ accommodation 通融;贷款
G~lnX^46" accommodation bill 通融票据;空头票据
Fw#wVs)@: accommodation party 汇票代发人
xNVSWi, account balance 帐户余额;帐户结余
]%5gPfv[T account book 帐簿
2Q/V D,yU account collected in advance 预收款项
ciPaCrV account current book 往来帐簿
B8-Y)u1G account of after-acquired property 事后取得的财产报告
MIv,$ account of defaulter 拖欠帐目
Bm^8"SSN account payable 应付帐款
P_N},Xry account payee only [A/C payee only] 只可转帐;存入收款人帐户
\cAifU account receivable 应收帐款
1 rmN) account receivable report 应收帐款报表
sMw"C~XL account statement 结单;帐单;会计财务报表
}Oy/F account title 帐户名称;会计科目
.O4=[wE!U accountant's report 会计师报告
`O,"mm^@U Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序;会计与核数程序
w4&-9[@Y Accounting Arrangements 《会计安排》
YH[HJ#:7r accounting basis 会计基础
x A ZRl accounting by Official Receiver 破产管理署署长呈交的帐目
ubi6= Accounting Circular 《会计通告》
Gc!&I+kd accounting class 会计类别
'^t(=02J accounting date 记帐日期;会计结算日期
2f0_Xw_V_ accounting for money 款项核算
%t-}dC& Accounting Officer 会计主任
]O M?e accounting period 会计报告期;会计期
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2'[ci$q accounting policy 会计政策;会计方针
iHOvCrp+X accounting practice 会计惯例
#mv~1tL accounting principle 会计准则
yH@2nAn accounting record 会计记录
~\+mo accounting report 会计报告
x8h=3e$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FiN B$A Accounting Society of China 中国会计学会
rOq>jvy accounting statement 会计报表
V_Y2 @4 accounting system 会计制度;会计系统
MW.,}f accounting transaction 会计事项;帐务交易
!L'O")!3 accounting treatment 会计处理
'~Gk{'Nx" accounting year 会计年度
{B\lk:"X accretion 增值;添加
`l}r&z(8 accrual 应计项目;应累算数目
K}Pi"Le@W accrual basis 应计制;权责发生制
6~(iLtd# accrual basis accounting 应计制会计;权责发生制会计
T+<OlXpL accrue 应累算;应计
kv3V| accrued benefit 应累算利益
&uv7`VT accrued charges 应计费用
|Q~5TL>b accrued cumulative preference share dividend 应累算的累积优先股股息
6?jSe<4x accrued expenses 应累算费用
"C%* 'k accrued interest payable 应付利息;应计未付利息
^cYt4NHXn accrued interest receivable 应收利息;应计未收利息
PxZMH= accrued right 累算权益
Q-S5(" accruing profit 应累算的利润
/T/7O accumulated fiscal reserve 累积财政储备
h|&qWv accumulated profit 累积利润;滚存溢利
so\8.(7n accumulated reserve 累积储备
xHdv?69, accumulation of surplus income 累积收益盈余
N%+ C5e< acquired assets 既得资产
[kg*BaG: acquisition 收购;购置;取得
QW"BGg~6c acquisition cost 购置成本
0\^K\J,. acquisition expenses 购置费用
Uv/?/;si acquisition of 100% interest 收购全部股权
9ioV R acquisition of control 取得控制权
umj5M5oe3 acquisition of fixed assets 购置固定资产
+QVe - acquisition of shell “买壳”
fxk6 q$' acquisition price 收购价
DC%H(2 act of God 天灾
+aIy':P acting partner 执事合伙人
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_QY active market 买卖活跃的市场;交投畅旺的市场;旺市
wrt^0n'r)c active partner 积极参与的合伙人
P&]PJt5 active trading 交投活跃
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#bxD actual circulation 实际流通
h/F,D_O>ZO actual cost 实际成本
;F'/[l{+ actual expenditure 实际开支;实际支出
;*EPAC+ actual income 实际入息;实际收入;实际收益
e$@a zi1 actual market 现货市场
t12 xPtN1 actual price 现货价;实际价格
4wQ>HrS)( actual profit 实际利润
Gj([S17\0: actual quotation 实盘;实际价位;实际报价
~w9ZSSb4 actual year basis 按实际年度计算
'gwh:8Xc actuals 实货
0E#3XhU actuarial investigation 精算调查
dy*CDRU4 actuarial principle 精算原则
at `\7YfQp actuarial report 精算师报告
-J=N Actuarial Society of Hong Kong 香港精算学会
rn8t<=ptH3 actuarial valuation 精算师估值
QZ51}i actuary 精算师
qy|si4IU8, ad referendum agreement 暂定协议;有待覆核的协定
JdeGQ ad valorem duty 从价税;按值征税
O:,Fif?; ad valorem duty system 从价税制
' fm}&0 ad valorem fee 从价费
.FXn=4l'vV ad valorem tariff 从价关税
F45UO%/P additional allowance 额外免税额
zmMz6\ $ additional amount for unexpired risk 未过期风险的额外款额
C %o^AR additional assessable profit 补加应评税利润
+'!vm6 additional assessment 补加评税
V|8`]QW@ additional commitment 额外承担
UN*XLHio additional commitment vote 额外承担拨款
#r_&Q`!eU additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Mw+8p}E additional dependent parent allowance 供养父母额外免税额
*6e 5T additional provision 额外拨款
d4zqLD$A additional stamp duty 附加印花税
^d2bl,1 additional tax 补加税罚款;补加税款
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&k Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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Ja?% adjudged bankrupt 被裁定破产
Lcyj,R adjudicated bankrupt 裁定破产人
Z,osdF adjudication fee 裁定费;评定印花税额手续费;评估契据费
|YAnd=$ adjudication of bankruptcy 裁定破产;宣告破产
^g56:j~? adjudication of insolvency 裁定无力偿还债务
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82 adjusted actual 经调整的实数;调整后的实数
h0fbc;l adjusted current assets 经调整的流动资产;调整后的流动资产
GM<r{6Qy adjusted figure 经调整的数字;调整后的数额
FWbA+{8 adjusted liabilities 经调整的负债;调整后的负债
hVcV_ adjusted loss 经调整的亏损;调整后的亏损
*Q8d&$ ^ 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
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