A:
+m_.?V6 A share A股;甲类股份
3qV^RW& abatement of tax 减税;减扣免税额
&0 QUObK ABN AMRO Bank N.V. 荷兰银行
gD$&OkH above-the-line expenditure 线上项目支出;经常预算支出
osc8;B/ above-the-line receipt 线上项目收入;经常预算收入
PpRS4*nR ABSA Asia Limited 南非联合亚洲有限公司
G>~/ absolute change 绝对数值变更
1I;q@g0 absolute expenditure 实际开支
XRaGV~ absolute guideline figure 绝对准则数字
F'~r?D absolute interest 绝对权益
~XUUrg; absolute order of discharge 绝对破产解除令
rEr=Mi2 absolute profit margin 绝对利润幅度
%
:G78. absolute value 实值;绝对值
Ehy(;n)\ absolutely vested interest 绝对既得权益
TF%n1H-sF absorbed cost 已吸收成本;已分摊成本
c((3 B absorption 吸收;分摊;合并
(~|)Gmq2 absorption rate 吸收率;摊配率;分摊率
(4Db%Iw ACB Finance Limited 亚洲商业财务有限公司
za>%hZf\ acceptable form of reciprocity 合理的互惠条件
P, x"![6 acceptable rate 适当利率;适当汇率
|E13W acceptance agreement 承兑协议
k(f),_ acceptance for honour 参加承兑
1P]J3o acceptor 承兑人;接受人;受票人
HSud$(w acceptor for honour 参加承兑人
Eu|/pH=: accident insurance 意外保险
fMwF|; Accident Insurance Association of Hong Kong 香港意外保险公会
qJ" (:~ accident insurance scheme 意外保险计划
.J.}}"+U accident year basis 意外年度基准
:7@[=n accommodation 通融;贷款
8hV]t'/; accommodation bill 通融票据;空头票据
uVYn,DB` accommodation party 汇票代发人
:b9#e g account balance 帐户余额;帐户结余
<B%wq>4S account book 帐簿
b'(AVA account collected in advance 预收款项
Ioe.[&o6B account current book 往来帐簿
:M6|V_Yp account of after-acquired property 事后取得的财产报告
pyf'_ account of defaulter 拖欠帐目
mR.j8pi account payable 应付帐款
@Z0. }}Y account payee only [A/C payee only] 只可转帐;存入收款人帐户
`&I6=,YLp account receivable 应收帐款
_Q:ot'(~0- account receivable report 应收帐款报表
j1Ys8k%$l account statement 结单;帐单;会计财务报表
=Vh]{y~$ account title 帐户名称;会计科目
OL1xxzo accountant's report 会计师报告
$7X;FmlG& Accountant's Report Rules 会计师报告规则
*Y1s4FXu2 accounting and auditing procedure 会计与审计程序;会计与核数程序
do`'K3a" Accounting Arrangements 《会计安排》
}51QUFhL0 accounting basis 会计基础
^uo,LTq+ accounting by Official Receiver 破产管理署署长呈交的帐目
padV|hF3(e Accounting Circular 《会计通告》
]:ca=&> accounting class 会计类别
Fpo}UQQbc accounting date 记帐日期;会计结算日期
oVqx)@$K accounting for money 款项核算
?Gf'G{^} Accounting Officer 会计主任
K*^'tltJ accounting period 会计报告期;会计期
H28-;>'` accounting policy 会计政策;会计方针
M"mvPr9 accounting practice 会计惯例
WLWfe- accounting principle 会计准则
lf\"6VIsR accounting record 会计记录
/XG7M=A$o accounting report 会计报告
i~GW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
&tkPZ*}#1 Accounting Society of China 中国会计学会
:Gz$(!j1.' accounting statement 会计报表
h-.^*=]R6 accounting system 会计制度;会计系统
uA`e accounting transaction 会计事项;帐务交易
lBn<\Y!^ accounting treatment 会计处理
!B[Y?b: accounting year 会计年度
e_Zs4\^ef accretion 增值;添加
<S_0=U accrual 应计项目;应累算数目
[YQtX_;w accrual basis 应计制;权责发生制
oCwep^P(v accrual basis accounting 应计制会计;权责发生制会计
;E}&{w/My accrue 应累算;应计
"-fyX! accrued benefit 应累算利益
&=zJ MGa accrued charges 应计费用
gISA13 accrued cumulative preference share dividend 应累算的累积优先股股息
SFzoRI=qG accrued expenses 应累算费用
x1
LI& accrued interest payable 应付利息;应计未付利息
uUl ;}W accrued interest receivable 应收利息;应计未收利息
c[1{>z{G accrued right 累算权益
R||$Wi[$ accruing profit 应累算的利润
[L7S`Z accumulated fiscal reserve 累积财政储备
Ev#,}l+ accumulated profit 累积利润;滚存溢利
2!f'l'} accumulated reserve 累积储备
bil>;&h accumulation of surplus income 累积收益盈余
7ey|~u2 acquired assets 既得资产
%to.'R acquisition 收购;购置;取得
57 Vn- acquisition cost 购置成本
p-C{$5&
O1 acquisition expenses 购置费用
>$<Q:o}^ acquisition of 100% interest 收购全部股权
zBrIhL]95 acquisition of control 取得控制权
NgGpLdaC2v acquisition of fixed assets 购置固定资产
r& RJ'z acquisition of shell “买壳”
`,
|l acquisition price 收购价
WOYZ act of God 天灾
|/-# N acting partner 执事合伙人
a"+/fC` active market 买卖活跃的市场;交投畅旺的市场;旺市
CE183l\ active partner 积极参与的合伙人
yl<=_Q active trading 交投活跃
,0L< wa actual circulation 实际流通
11$v~<M actual cost 实际成本
84(jg P actual expenditure 实际开支;实际支出
WUDXx % actual income 实际入息;实际收入;实际收益
PC=s:`Y}R actual market 现货市场
PVKq&Q? actual price 现货价;实际价格
Kd#64NSi$A actual profit 实际利润
PHsM)V+ actual quotation 实盘;实际价位;实际报价
B_r:da CS: actual year basis 按实际年度计算
4yu=e;C wy actuals 实货
D-e^b'l actuarial investigation 精算调查
kSJ:4! lFU actuarial principle 精算原则
k \t6b1.M actuarial report 精算师报告
hO3C _} Actuarial Society of Hong Kong 香港精算学会
Y5>'(A> actuarial valuation 精算师估值
8BIPEY -I? actuary 精算师
Xp^>SSt:4 ad referendum agreement 暂定协议;有待覆核的协定
F7p`zf@O] ad valorem duty 从价税;按值征税
X bV?= ad valorem duty system 从价税制
-r_ Pp}s ad valorem fee 从价费
XF4NRs ad valorem tariff 从价关税
m[5ed1+ additional allowance 额外免税额
lKirc2 additional amount for unexpired risk 未过期风险的额外款额
UR`pZ.U? additional assessable profit 补加应评税利润
@[(%b{TE; additional assessment 补加评税
:Ea]baM" additional commitment 额外承担
wZ8LY; additional commitment vote 额外承担拨款
`Q^Vm3h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k/xNqN( additional dependent parent allowance 供养父母额外免税额
(w 'k\y additional provision 额外拨款
[s!c c:JR additional stamp duty 附加印花税
)o_$AbPt additional tax 补加税罚款;补加税款
87VXVI Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
`tsqnw adjudged bankrupt 被裁定破产
iL IKrU+` adjudicated bankrupt 裁定破产人
(i'wa6[E8 adjudication fee 裁定费;评定印花税额手续费;评估契据费
J0Y-e39 ` adjudication of bankruptcy 裁定破产;宣告破产
d#- <=6 adjudication of insolvency 裁定无力偿还债务
%ye4FwkRy adjusted actual 经调整的实数;调整后的实数
2LN5}[12] adjusted current assets 经调整的流动资产;调整后的流动资产
k.0pPl adjusted figure 经调整的数字;调整后的数额
%8L5uMx adjusted liabilities 经调整的负债;调整后的负债
;UjP0z adjusted loss 经调整的亏损;调整后的亏损
`^E(P1oJ3 adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
5.)/gK2$ adjusted profit 经调整的利润;调整后的利润
s@3<] adjusted surplus 经调整的盈余额;调整后的盈余额
j%&^qD,
adjusted value 经调整的价值;调整后的价值
iQaF R@ adjustment 调整;修订;理算〔保险〕
f1VA61z{) adjustment centre 调剂中心
20uR? /|@ adjustment lag 调整过程的时间差距;调整时差
*r3u=oWb adjustment mechanism 调整机制
@}N;C..Y$ adjustment of loss 亏损调整
[C~{g# adjustment process 调整过程;调整程序
jr5x!@rb adjustment range 调整幅度
W/R-~C e administered exchange rate 受管制汇率
\RP=Gf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Neb%D8/Kn administration expenses 行政费用
hta$k%2 administration fee 手续费;行政费
+hvVoBCM* administration in bankruptcy 破产管理
?9H.JR2s% administration order 遗产管理令
~Urj:l administrator 管理人;遗产管理人
yYTiAvN administrator of the estate 遗产管理人
">RDa<H] admission of debt 债项承认书
<$;fOp admission of proof 接纳债权证明
8>jd2'v{ advance 放贷款项;垫付款项;预支款项;预付款项
W,n0'";') advance account 暂支帐目;预付款帐户
0 g(hY: advance compensation 预付补偿金
)%OV|\5# advance from shareholder 股东垫款
]+S.#x`# advance pending reimbursement 预支以待日后付还
CD0SXNi"zH advanced economy 先进经济体系
.!t'&eV advancement 预付;预付财产
h:+>=~\ advances warrant 垫款令
ZjJEjw advancing 贷出
T+/Gz' adverse balance 逆差
2\!.w^7'^T adverse exchange 逆汇
xH8nn3U advertisement addressed to shareholders 在报章刊登的致股东通告
:U;ZBs3 advice for collection 托收通知书
,Gd8 <