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\BT 8-} A share A股;甲类股份
QMGMXa abatement of tax 减税;减扣免税额
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C8r. ABN AMRO Bank N.V. 荷兰银行
7b,5*]oZ above-the-line expenditure 线上项目支出;经常预算支出
: QK )Ym above-the-line receipt 线上项目收入;经常预算收入
t7rz]EN ABSA Asia Limited 南非联合亚洲有限公司
dF$Fd{\4^ absolute change 绝对数值变更
$Ik\^:- absolute expenditure 实际开支
N7=L^] absolute guideline figure 绝对准则数字
L{K:XiPn absolute interest 绝对权益
{2`:7U~| absolute order of discharge 绝对破产解除令
('/5#^%R absolute profit margin 绝对利润幅度
Fm@G@W7,m absolute value 实值;绝对值
-saisH6 absolutely vested interest 绝对既得权益
dMAd-q5{ absorbed cost 已吸收成本;已分摊成本
-[cl]H)V absorption 吸收;分摊;合并
"#T3l^@ absorption rate 吸收率;摊配率;分摊率
-kp!.c ACB Finance Limited 亚洲商业财务有限公司
>&0)d7Nu8m acceptable form of reciprocity 合理的互惠条件
uTNmt] acceptable rate 适当利率;适当汇率
-5Qsc/s& acceptance agreement 承兑协议
Hq.ys> _ acceptance for honour 参加承兑
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acceptor 承兑人;接受人;受票人
r Bv acceptor for honour 参加承兑人
0hTv0#j# accident insurance 意外保险
>&K1+FSmyJ Accident Insurance Association of Hong Kong 香港意外保险公会
FFH9$>A accident insurance scheme 意外保险计划
`!?SA<a: accident year basis 意外年度基准
FcnSO0G% accommodation 通融;贷款
\;w+_<zE5{ accommodation bill 通融票据;空头票据
#!wL0p accommodation party 汇票代发人
o|\0IG(\ account balance 帐户余额;帐户结余
eMPkk=V account book 帐簿
gl/n*s#r_ account collected in advance 预收款项
b?#k account current book 往来帐簿
S ^?&a5{o account of after-acquired property 事后取得的财产报告
eGrC0[SH account of defaulter 拖欠帐目
-G<$wh9~3 account payable 应付帐款
l4oI5)w account payee only [A/C payee only] 只可转帐;存入收款人帐户
@\,WJmW account receivable 应收帐款
WN?1J4H account receivable report 应收帐款报表
:eQ?gM!, account statement 结单;帐单;会计财务报表
S/j~1q_|G account title 帐户名称;会计科目
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5r accountant's report 会计师报告
|];s[^$# Accountant's Report Rules 会计师报告规则
"Jw6.q+ accounting and auditing procedure 会计与审计程序;会计与核数程序
;eznONNF Accounting Arrangements 《会计安排》
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accounting basis 会计基础
%;UEyj accounting by Official Receiver 破产管理署署长呈交的帐目
2.=3:q!H<% Accounting Circular 《会计通告》
rA9BY :N@ accounting class 会计类别
eWvL(2`T x accounting date 记帐日期;会计结算日期
bXoj/zek accounting for money 款项核算
!br0s(| Accounting Officer 会计主任
k~ #F@_ accounting period 会计报告期;会计期
>W,1s accounting policy 会计政策;会计方针
\BC|`)0h accounting practice 会计惯例
vpOn0([hS accounting principle 会计准则
4&IBNc,sn accounting record 会计记录
j_PICv*6 accounting report 会计报告
L1"y5HJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
k;v23 Accounting Society of China 中国会计学会
q^],K' accounting statement 会计报表
MIPmsEdBi accounting system 会计制度;会计系统
"|{O%X accounting transaction 会计事项;帐务交易
pqPhtWi%PJ accounting treatment 会计处理
xXl^\?HC accounting year 会计年度
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*4 accretion 增值;添加
>&h#t7< accrual 应计项目;应累算数目
K29]B~0%E accrual basis 应计制;权责发生制
4C2J yP3 accrual basis accounting 应计制会计;权责发生制会计
^|DI9G(Bs accrue 应累算;应计
[m7jZOEu accrued benefit 应累算利益
RG=!,#X accrued charges 应计费用
2F(zHa accrued cumulative preference share dividend 应累算的累积优先股股息
7Wg0-{yK4 accrued expenses 应累算费用
(q+U5Ls6 accrued interest payable 应付利息;应计未付利息
0eY$K7
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"=I
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lJ!+n<K+ accruing profit 应累算的利润
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^6a5 accumulated fiscal reserve 累积财政储备
bq3G3oAyG accumulated profit 累积利润;滚存溢利
:UmY|=v?t accumulated reserve 累积储备
iJ_FJ[ U accumulation of surplus income 累积收益盈余
=/MAKi}g acquired assets 既得资产
is`Eqcj`dr acquisition 收购;购置;取得
iQpKcBx acquisition cost 购置成本
dxlaoyv: acquisition expenses 购置费用
E 5PefD\m acquisition of 100% interest 收购全部股权
7-81,ADv( acquisition of control 取得控制权
HABMFv acquisition of fixed assets 购置固定资产
(l :;p&[ acquisition of shell “买壳”
SesJg~8 acquisition price 收购价
n0#HPI" act of God 天灾
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?#^(QR|/ active market 买卖活跃的市场;交投畅旺的市场;旺市
P`wp`HI active partner 积极参与的合伙人
w^09|k active trading 交投活跃
T!eb=oy actual circulation 实际流通
&Mbpv)V8 actual cost 实际成本
#imMkvx? actual expenditure 实际开支;实际支出
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qPi- actual income 实际入息;实际收入;实际收益
qy6zHw actual market 现货市场
Riid,n actual price 现货价;实际价格
RrSo`q-h+ actual profit 实际利润
C,:3z actual quotation 实盘;实际价位;实际报价
Oa=0d;_ actual year basis 按实际年度计算
TfK$tTkM actuals 实货
N ?0T3-/K actuarial investigation 精算调查
?1 $.^ actuarial principle 精算原则
@qH{; actuarial report 精算师报告
A<.`HCv2 Actuarial Society of Hong Kong 香港精算学会
0hK)/!Y actuarial valuation 精算师估值
5%C-eB actuary 精算师
?}y?e}y*xZ ad referendum agreement 暂定协议;有待覆核的协定
uN V(r" ad valorem duty 从价税;按值征税
ipfiarT~) ad valorem duty system 从价税制
CZg$I&x ad valorem fee 从价费
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ad valorem tariff 从价关税
I0oM\~# additional allowance 额外免税额
Ro`Hm8o/ additional amount for unexpired risk 未过期风险的额外款额
nb0V~W additional assessable profit 补加应评税利润
,6?L.L additional assessment 补加评税
+avu&2B additional commitment 额外承担
p;Kw$fQ? additional commitment vote 额外承担拨款
:~BY[") additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X.V7od> additional dependent parent allowance 供养父母额外免税额
G&MI@Hq additional provision 额外拨款
E`.dU<8HE additional stamp duty 附加印花税
XEMi~L+ additional tax 补加税罚款;补加税款
U}(*}Ut Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
h_L-M}{OG adjudged bankrupt 被裁定破产
D]resk adjudicated bankrupt 裁定破产人
j.X3SQb4G adjudication fee 裁定费;评定印花税额手续费;评估契据费
[#V?]P\uV adjudication of bankruptcy 裁定破产;宣告破产
[9NzvC 9I adjudication of insolvency 裁定无力偿还债务
e>1z1Q;_uv adjusted actual 经调整的实数;调整后的实数
SN O'*? adjusted current assets 经调整的流动资产;调整后的流动资产
*KSQ^.sYh adjusted figure 经调整的数字;调整后的数额
S{aK\>>H adjusted liabilities 经调整的负债;调整后的负债
MDa 4U@Q adjusted loss 经调整的亏损;调整后的亏损
%gDMz7$~ 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\e31N adjusted profit 经调整的利润;调整后的利润
BKe~y adjusted surplus 经调整的盈余额;调整后的盈余额
iqURlI);P adjusted value 经调整的价值;调整后的价值
?)k;.<6 adjustment 调整;修订;理算〔保险〕
^0ZabR' adjustment centre 调剂中心
r8rU+4\8< adjustment lag 调整过程的时间差距;调整时差
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AjB-&Z adjustment of loss 亏损调整
-4{sr|
lm adjustment process 调整过程;调整程序
+s.r!?49+ adjustment range 调整幅度
WjtmV2b<7 administered exchange rate 受管制汇率
dM8`!~#&PI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w$4fS administration expenses 行政费用
lpLjfHr administration fee 手续费;行政费
Mp9wYM* administration in bankruptcy 破产管理
_!kL7qJ" administration order 遗产管理令
%{g<{\@4(; administrator 管理人;遗产管理人
n#,|C`2r administrator of the estate 遗产管理人
1foy.3g- admission of debt 债项承认书
U7(84k\j admission of proof 接纳债权证明
C]K|;VQ advance 放贷款项;垫付款项;预支款项;预付款项
Hrm^@3 advance account 暂支帐目;预付款帐户
z/(^E8F advance compensation 预付补偿金
E9t[Mb %0 advance from shareholder 股东垫款
Fu:VRul=5$ advance pending reimbursement 预支以待日后付还
h^eaV,x>= advanced economy 先进经济体系
9m MPkgc advancement 预付;预付财产
^2}0lP| advances warrant 垫款令
PJLSDIeN advancing 贷出
DYkNP:+ adverse balance 逆差
^@e4 mO adverse exchange 逆汇
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hD;`cm advertisement addressed to shareholders 在报章刊登的致股东通告
pTPWToKh advice for collection 托收通知书
I5PI;t+ advice of drawing 提款通知书;汇票通知书
-Zd0[& '] advice of payment 付款通知
E'zLgU)r` Advisory Committee [Securities and Futures Commission]
{(#Dou 谘询委员会〔证券及期货事务监察委员会〕
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