A:
7XIG ne%v A share A股;甲类股份
xaSiG abatement of tax 减税;减扣免税额
E[_-s ABN AMRO Bank N.V. 荷兰银行
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aiZU above-the-line expenditure 线上项目支出;经常预算支出
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xUP above-the-line receipt 线上项目收入;经常预算收入
lFM'F [-?- ABSA Asia Limited 南非联合亚洲有限公司
BA0.B0+" absolute change 绝对数值变更
YC~kq? absolute expenditure 实际开支
kmL~H1qd absolute guideline figure 绝对准则数字
+Mh 9Jf absolute interest 绝对权益
Tq.%_/@M< absolute order of discharge 绝对破产解除令
u"r1RG' absolute profit margin 绝对利润幅度
b{JxTT}03 absolute value 实值;绝对值
Sh5SOYLz absolutely vested interest 绝对既得权益
0l %|2}a absorbed cost 已吸收成本;已分摊成本
] yXrD`J! absorption 吸收;分摊;合并
w~9=6|_ absorption rate 吸收率;摊配率;分摊率
{I_I$x_ ACB Finance Limited 亚洲商业财务有限公司
<~qhy{hRn acceptable form of reciprocity 合理的互惠条件
9_S>G$9D acceptable rate 适当利率;适当汇率
|a Ht6F acceptance agreement 承兑协议
8|#p D4e acceptance for honour 参加承兑
!;C *Wsp} acceptor 承兑人;接受人;受票人
8[z& g%u acceptor for honour 参加承兑人
9ev"BO accident insurance 意外保险
QVrMrm+vRv Accident Insurance Association of Hong Kong 香港意外保险公会
MU&P+Wr accident insurance scheme 意外保险计划
rU1{a" { accident year basis 意外年度基准
$y*["~TJ accommodation 通融;贷款
ma M8:\ accommodation bill 通融票据;空头票据
%g&i.2v accommodation party 汇票代发人
cvf#^Cu
account balance 帐户余额;帐户结余
S)\%.~ n account book 帐簿
ep"54o5=d account collected in advance 预收款项
#6<9FY# account current book 往来帐簿
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]W2^ account of after-acquired property 事后取得的财产报告
]hkway account of defaulter 拖欠帐目
NCysYmt account payable 应付帐款
Ijj]_V{, account payee only [A/C payee only] 只可转帐;存入收款人帐户
(PCv4:`g account receivable 应收帐款
5zBsu lRt account receivable report 应收帐款报表
~cx/>Hu account statement 结单;帐单;会计财务报表
7[ra#>e8' account title 帐户名称;会计科目
X[c8P7 accountant's report 会计师报告
mI~k@ !3 Accountant's Report Rules 会计师报告规则
)TcW.d6 accounting and auditing procedure 会计与审计程序;会计与核数程序
$r=Ud > Accounting Arrangements 《会计安排》
NLxsxomj accounting basis 会计基础
Q:B : accounting by Official Receiver 破产管理署署长呈交的帐目
@v,qfT*k7 Accounting Circular 《会计通告》
Ot}
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sj @'C@oK accounting date 记帐日期;会计结算日期
xcYYo'U accounting for money 款项核算
^m:?6y_uw Accounting Officer 会计主任
AiO29< accounting period 会计报告期;会计期
0TI+6u accounting policy 会计政策;会计方针
P}QuGy[ accounting practice 会计惯例
8^N"D7{mO accounting principle 会计准则
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+)FKd accounting record 会计记录
3E361?ubM accounting report 会计报告
Z*|qbu) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v2Bks2 Accounting Society of China 中国会计学会
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RjFWHAp accounting statement 会计报表
<4Jo1 accounting system 会计制度;会计系统
WV"{oED accounting transaction 会计事项;帐务交易
8V(#S:G35 accounting treatment 会计处理
29#;;n}p accounting year 会计年度
ewtoAru accretion 增值;添加
?9801Da#/ accrual 应计项目;应累算数目
`jb?6;15 accrual basis 应计制;权责发生制
r`L$[C5I accrual basis accounting 应计制会计;权责发生制会计
<vV?VV([ accrue 应累算;应计
Mc6?]wDB] accrued benefit 应累算利益
a{6rQ accrued charges 应计费用
JtU/%s accrued cumulative preference share dividend 应累算的累积优先股股息
^kMgjS}R accrued expenses 应累算费用
F+S;u=CKx accrued interest payable 应付利息;应计未付利息
bg)yliX accrued interest receivable 应收利息;应计未收利息
9c1n accrued right 累算权益
,wlh0;, accruing profit 应累算的利润
q*<Df=+B accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润;滚存溢利
1qb 3. accumulated reserve 累积储备
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FYK| accumulation of surplus income 累积收益盈余
Bk1Q.Un acquired assets 既得资产
PU^Z7T); acquisition 收购;购置;取得
s!2pOH!u acquisition cost 购置成本
h30~2]hH acquisition expenses 购置费用
U:E:" acquisition of 100% interest 收购全部股权
0%^m acquisition of control 取得控制权
<c{RY.1[ acquisition of fixed assets 购置固定资产
-_ [Z5%B acquisition of shell “买壳”
KutR l$, acquisition price 收购价
;Q2p~-0Q act of God 天灾
tsZrn acting partner 执事合伙人
$IQ !g active market 买卖活跃的市场;交投畅旺的市场;旺市
lfKrd3KS_ active partner 积极参与的合伙人
c]W]m`: active trading 交投活跃
\+g95|[/ actual circulation 实际流通
C``%<)WC actual cost 实际成本
#kV`G.EX actual expenditure 实际开支;实际支出
c)M_&?J!5 actual income 实际入息;实际收入;实际收益
SD6xi\8 actual market 现货市场
CV4r31w actual price 现货价;实际价格
vpUS(ztvs actual profit 实际利润
y?M99Vo4? actual quotation 实盘;实际价位;实际报价
928szUo: actual year basis 按实际年度计算
h2u>CXD actuals 实货
rj*4ZA? actuarial investigation 精算调查
!\8j[QS! actuarial principle 精算原则
G)?O!(_ actuarial report 精算师报告
0QDm3V0n Actuarial Society of Hong Kong 香港精算学会
"@E1^ actuarial valuation 精算师估值
Db=
iJ68 actuary 精算师
k"V3FXC) ad referendum agreement 暂定协议;有待覆核的协定
%u43Pj ad valorem duty 从价税;按值征税
>"S'R9t ad valorem duty system 从价税制
.c+RFX@0 ad valorem fee 从价费
LeY\{w ad valorem tariff 从价关税
H.Z:at5n additional allowance 额外免税额
56AaviE C additional amount for unexpired risk 未过期风险的额外款额
Y=4 ,d4uu additional assessable profit 补加应评税利润
;/SM^&Y additional assessment 补加评税
l9q
ygh additional commitment 额外承担
\sF}NBNT@ additional commitment vote 额外承担拨款
v.,C"^W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{JzX`Z30l additional dependent parent allowance 供养父母额外免税额
.) B _~tct additional provision 额外拨款
yU*j{>%RsK additional stamp duty 附加印花税
'j!7
O+7y additional tax 补加税罚款;补加税款
6pQ#Zg()vp Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
*Rj>// A adjudged bankrupt 被裁定破产
(9$/r/-a adjudicated bankrupt 裁定破产人
#Qy*zU#9 adjudication fee 裁定费;评定印花税额手续费;评估契据费
>\$qF adjudication of bankruptcy 裁定破产;宣告破产
JB'q_dS} adjudication of insolvency 裁定无力偿还债务
nKh._bvfX adjusted actual 经调整的实数;调整后的实数
kkFE9:[-c& adjusted current assets 经调整的流动资产;调整后的流动资产
h&5H`CR[ adjusted figure 经调整的数字;调整后的数额
%n9}P ,
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*#frbV?; adjusted loss 经调整的亏损;调整后的亏损
S0g5Ym
ia 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
Ps.O.2Z5ZB adjusted profit 经调整的利润;调整后的利润
wI}5[m adjusted surplus 经调整的盈余额;调整后的盈余额
E'&UWDh adjusted value 经调整的价值;调整后的价值
'e\m6~u\hm adjustment 调整;修订;理算〔保险〕
3U@p adjustment centre 调剂中心
-";'l@D= adjustment lag 调整过程的时间差距;调整时差
VA)3=82n adjustment mechanism 调整机制
M0 x5s@ adjustment of loss 亏损调整
F)Yn1&a