A:
y6tzmyg A share A股;甲类股份
2.6%?E] abatement of tax 减税;减扣免税额
Xi`K`Cu+ ABN AMRO Bank N.V. 荷兰银行
[h20y above-the-line expenditure 线上项目支出;经常预算支出
-E_lwK above-the-line receipt 线上项目收入;经常预算收入
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c ABSA Asia Limited 南非联合亚洲有限公司
]Z%9l( absolute change 绝对数值变更
~Qjf-| absolute expenditure 实际开支
7:'7EqM absolute guideline figure 绝对准则数字
V'y,{YpP absolute interest 绝对权益
2;N)>[3*J absolute order of discharge 绝对破产解除令
6'+;5 M! absolute profit margin 绝对利润幅度
C,$$bmS= absolute value 实值;绝对值
Q^=drNV absolutely vested interest 绝对既得权益
x-0S-1M absorbed cost 已吸收成本;已分摊成本
cC@B\Q absorption 吸收;分摊;合并
k4Ed 7T- absorption rate 吸收率;摊配率;分摊率
<RQ\nU ACB Finance Limited 亚洲商业财务有限公司
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{ acceptable form of reciprocity 合理的互惠条件
= rDoXm acceptable rate 适当利率;适当汇率
*m$P17/C acceptance agreement 承兑协议
H]2cw{2 acceptance for honour 参加承兑
jinDKJ,n; acceptor 承兑人;接受人;受票人
ha_&U@w acceptor for honour 参加承兑人
#_)<~ accident insurance 意外保险
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i9@3 Accident Insurance Association of Hong Kong 香港意外保险公会
?QuD:vck accident insurance scheme 意外保险计划
. AJ(nJ) accident year basis 意外年度基准
uEqL Dg accommodation 通融;贷款
NVqJN$z accommodation bill 通融票据;空头票据
;Gf,$dbWn accommodation party 汇票代发人
3Q'Q %2 account balance 帐户余额;帐户结余
Te&F2`vo account book 帐簿
fHK`u' account collected in advance 预收款项
t;g=@o9YA account current book 往来帐簿
<49Gsm&0 account of after-acquired property 事后取得的财产报告
M}Sn$h_ account of defaulter 拖欠帐目
{uVvo=3 account payable 应付帐款
l!z)gto account payee only [A/C payee only] 只可转帐;存入收款人帐户
|Et8FR3[m account receivable 应收帐款
\/E+nn\) account receivable report 应收帐款报表
M'gw-^( account statement 结单;帐单;会计财务报表
Xtv^q>! account title 帐户名称;会计科目
M:&g5y& accountant's report 会计师报告
RlJt+lnV Accountant's Report Rules 会计师报告规则
A|3'9iL{9 accounting and auditing procedure 会计与审计程序;会计与核数程序
!>gi9z, Accounting Arrangements 《会计安排》
J${'?!N accounting basis 会计基础
Yn!)('FdT! accounting by Official Receiver 破产管理署署长呈交的帐目
c8'a<<sj Accounting Circular 《会计通告》
l0hcNEj{W accounting class 会计类别
w"?H4 accounting date 记帐日期;会计结算日期
yb{ud accounting for money 款项核算
1nHQ)od Accounting Officer 会计主任
BllS3I}V accounting period 会计报告期;会计期
=z_.RE accounting policy 会计政策;会计方针
`r?xo7 accounting practice 会计惯例
z u53mZ accounting principle 会计准则
AP1Eiv<Hub accounting record 会计记录
"'Bx<FA accounting report 会计报告
"N'|N., Accounting Services Branch [Treasury] 会计事务部〔库务署〕
prJ]uH, Accounting Society of China 中国会计学会
xLID@9Hbu accounting statement 会计报表
\v|nRn,`- accounting system 会计制度;会计系统
|]s/NNU accounting transaction 会计事项;帐务交易
PHZ+u@AA6@ accounting treatment 会计处理
{,V .IDs8[ accounting year 会计年度
0^?:Zds accretion 增值;添加
U7GgGMw accrual 应计项目;应累算数目
L-J 7z+{ accrual basis 应计制;权责发生制
`cu W^/c accrual basis accounting 应计制会计;权责发生制会计
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kOl accrue 应累算;应计
t}$WP&XRG< accrued benefit 应累算利益
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~PaP$=\ accrued charges 应计费用
uO=yQ& accrued cumulative preference share dividend 应累算的累积优先股股息
=~qQ?;on accrued expenses 应累算费用
{w/{)BnPG accrued interest payable 应付利息;应计未付利息
#J4{W84B accrued interest receivable 应收利息;应计未收利息
W|C>X=zTi accrued right 累算权益
^r4@C2#vzJ accruing profit 应累算的利润
\PHbJN:BI accumulated fiscal reserve 累积财政储备
SQ$|s%)oB accumulated profit 累积利润;滚存溢利
c*fMWtPp accumulated reserve 累积储备
'MF|(` accumulation of surplus income 累积收益盈余
F?h{IH
f acquired assets 既得资产
{0~ Sj%Ze acquisition 收购;购置;取得
}K<% h acquisition cost 购置成本
..Q$q2. acquisition expenses 购置费用
)1E[CIaXK acquisition of 100% interest 收购全部股权
\W%Aeg*c acquisition of control 取得控制权
l:' 0 acquisition of fixed assets 购置固定资产
,q[aV 6kO acquisition of shell “买壳”
\&[Jtv * acquisition price 收购价
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act of God 天灾
abs\Ku9 acting partner 执事合伙人
H@-txO1`:: active market 买卖活跃的市场;交投畅旺的市场;旺市
g3fxf(iY( active partner 积极参与的合伙人
no~Yet+<" active trading 交投活跃
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Y]u actual circulation 实际流通
jFE1k(2e actual cost 实际成本
{DP%=4 actual expenditure 实际开支;实际支出
"`va_Mk actual income 实际入息;实际收入;实际收益
O{P@fv%~(o actual market 现货市场
3c%dErch actual price 现货价;实际价格
`lI(SS]w actual profit 实际利润
1]DPy+ actual quotation 实盘;实际价位;实际报价
Oq[2<ept actual year basis 按实际年度计算
cu~dbv6H actuals 实货
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.C4 actuarial investigation 精算调查
"xr=:[n[ actuarial principle 精算原则
-XuRQ_)nG actuarial report 精算师报告
.zm/GtOV@ Actuarial Society of Hong Kong 香港精算学会
M/Twtq-`H actuarial valuation 精算师估值
ON.1'Wk? actuary 精算师
!L|}/u3v ad referendum agreement 暂定协议;有待覆核的协定
pgp@Zw)r)k ad valorem duty 从价税;按值征税
%1\MW+ ad valorem duty system 从价税制
"W"2Y( ad valorem fee 从价费
\ytF@"7 ad valorem tariff 从价关税
F\K&$5J{p additional allowance 额外免税额
t@ _MWF additional amount for unexpired risk 未过期风险的额外款额
W##~gqZ/ additional assessable profit 补加应评税利润
U3oMY{{EJ additional assessment 补加评税
3zr95$Mt additional commitment 额外承担
W`vgH/lSnZ additional commitment vote 额外承担拨款
ulA|| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
per$%;5E" additional dependent parent allowance 供养父母额外免税额
g`n5-D@3 additional provision 额外拨款
< 2mbR additional stamp duty 附加印花税
K[j~htC{I" additional tax 补加税罚款;补加税款
ktEdbALK Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
@7}]\}SR adjudged bankrupt 被裁定破产
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L adjudicated bankrupt 裁定破产人
^KlW"2: adjudication fee 裁定费;评定印花税额手续费;评估契据费
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adjudication of bankruptcy 裁定破产;宣告破产
"ZHA.M]` adjudication of insolvency 裁定无力偿还债务
l-mt{2 adjusted actual 经调整的实数;调整后的实数
1xf
Pe# adjusted current assets 经调整的流动资产;调整后的流动资产
)XFaVkQ} adjusted figure 经调整的数字;调整后的数额
I1Jhvyd?$ adjusted liabilities 经调整的负债;调整后的负债
6Fe$'TP adjusted loss 经调整的亏损;调整后的亏损
<< XWL: adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
i 6DcLE adjusted profit 经调整的利润;调整后的利润
_ Vo35kA adjusted surplus 经调整的盈余额;调整后的盈余额
g)L?C'BG adjusted value 经调整的价值;调整后的价值
ZcQ@%XY3~ adjustment 调整;修订;理算〔保险〕
*)8!~Hs adjustment centre 调剂中心
4?u<i=i adjustment lag 调整过程的时间差距;调整时差
w4<n=k adjustment mechanism 调整机制
>Q-"-X1 adjustment of loss 亏损调整
l,lfkm adjustment process 调整过程;调整程序
CRh.1- adjustment range 调整幅度
V_Xq&!HN[ administered exchange rate 受管制汇率
T {![a{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
CI8bHY$ administration expenses 行政费用
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