A:
m=h/A xW A share A股;甲类股份
Xbx=h^S abatement of tax 减税;减扣免税额
(bI/s'?K ABN AMRO Bank N.V. 荷兰银行
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2f-K- above-the-line expenditure 线上项目支出;经常预算支出
F#9^RA)9 above-the-line receipt 线上项目收入;经常预算收入
ZGh6- / ABSA Asia Limited 南非联合亚洲有限公司
<nk/w5nKL absolute change 绝对数值变更
#o~C0`8!B= absolute expenditure 实际开支
%?V~7tHm> absolute guideline figure 绝对准则数字
*\:sHVyG( absolute interest 绝对权益
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4M-;y absolute order of discharge 绝对破产解除令
,tZL" absolute profit margin 绝对利润幅度
EY)?hJS, absolute value 实值;绝对值
n|H8O3@ absolutely vested interest 绝对既得权益
'tMD=MH absorbed cost 已吸收成本;已分摊成本
!}x-o`a5 absorption 吸收;分摊;合并
mBye)q$ absorption rate 吸收率;摊配率;分摊率
//r)dN^ ACB Finance Limited 亚洲商业财务有限公司
yZ=O+H acceptable form of reciprocity 合理的互惠条件
\kI{# acceptable rate 适当利率;适当汇率
X<Xiva85 acceptance agreement 承兑协议
WaX!y$/z acceptance for honour 参加承兑
0r$n acceptor 承兑人;接受人;受票人
\uo{I~Qd acceptor for honour 参加承兑人
G,WLca[ accident insurance 意外保险
]!"7k_ Accident Insurance Association of Hong Kong 香港意外保险公会
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:op= accident insurance scheme 意外保险计划
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aDm accident year basis 意外年度基准
=s.0 f:( accommodation 通融;贷款
#$U/*~m $ accommodation bill 通融票据;空头票据
k&[6Ld0~56 accommodation party 汇票代发人
W"\`UzOLQ account balance 帐户余额;帐户结余
T%"wz3~ account book 帐簿
a|]deJU^ account collected in advance 预收款项
.*"KCQGOgM account current book 往来帐簿
\TzBu?,v8 account of after-acquired property 事后取得的财产报告
/ioBc}] account of defaulter 拖欠帐目
{QdoIPr3 account payable 应付帐款
@R;k@b account payee only [A/C payee only] 只可转帐;存入收款人帐户
yfqe6-8U account receivable 应收帐款
`DGI|3 account receivable report 应收帐款报表
(ruMOKW account statement 结单;帐单;会计财务报表
Ke#Rkt account title 帐户名称;会计科目
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%j%>X` accountant's report 会计师报告
b$
8R Accountant's Report Rules 会计师报告规则
W%&s$b( accounting and auditing procedure 会计与审计程序;会计与核数程序
?%ltoezf Accounting Arrangements 《会计安排》
I%Z=O= accounting basis 会计基础
b!J?>du accounting by Official Receiver 破产管理署署长呈交的帐目
i&\ >/ 1 Accounting Circular 《会计通告》
CO,{/ accounting class 会计类别
B )\;Ja accounting date 记帐日期;会计结算日期
q TWQ! accounting for money 款项核算
'O2/PU2_ Accounting Officer 会计主任
f#I#24)RH accounting period 会计报告期;会计期
yZoJD{'?Sw accounting policy 会计政策;会计方针
ON>l%Ae4G accounting practice 会计惯例
.n.N.e accounting principle 会计准则
iM1E**WCtv accounting record 会计记录
g^po$%I ' accounting report 会计报告
:YX5%6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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B=S Accounting Society of China 中国会计学会
fV6ddh accounting statement 会计报表
'F/uD1; accounting system 会计制度;会计系统
e=#D1 accounting transaction 会计事项;帐务交易
lc [)Ev accounting treatment 会计处理
LV$Ko_9eA accounting year 会计年度
c*R\fQd accretion 增值;添加
Ed-3-vJej6 accrual 应计项目;应累算数目
g#1Y4 accrual basis 应计制;权责发生制
I;?PDhDb accrual basis accounting 应计制会计;权责发生制会计
Ms3GvPsgv accrue 应累算;应计
hVFZQJ?cv accrued benefit 应累算利益
211T}a accrued charges 应计费用
{5ehm accrued cumulative preference share dividend 应累算的累积优先股股息
Tk 'Pv accrued expenses 应累算费用
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accrued interest payable 应付利息;应计未付利息
Dequ' accrued interest receivable 应收利息;应计未收利息
m9c`"! accrued right 累算权益
$Dv5TUKw accruing profit 应累算的利润
^rY18?XC+: accumulated fiscal reserve 累积财政储备
OYmutq accumulated profit 累积利润;滚存溢利
]70ZerQ~L accumulated reserve 累积储备
^,f^YL; accumulation of surplus income 累积收益盈余
ESFJN}Q%0. acquired assets 既得资产
v/v PU acquisition 收购;购置;取得
F]<2nb7 acquisition cost 购置成本
V`c,U7[/ acquisition expenses 购置费用
Ut/%+r"s acquisition of 100% interest 收购全部股权
r1=j$G acquisition of control 取得控制权
8y[Rwa acquisition of fixed assets 购置固定资产
#l9sQ-1Q acquisition of shell “买壳”
?y"M># acquisition price 收购价
`q | )_ act of God 天灾
hc9ON&L\> acting partner 执事合伙人
4OAR ["f active market 买卖活跃的市场;交投畅旺的市场;旺市
O^ &m active partner 积极参与的合伙人
N<Ym&$xR active trading 交投活跃
BT3yrq9 actual circulation 实际流通
nLANWQk9 actual cost 实际成本
~GJ;;v1b2 actual expenditure 实际开支;实际支出
/Q89 y[ actual income 实际入息;实际收入;实际收益
![I|hB actual market 现货市场
Qk|+Gj actual price 现货价;实际价格
f+)LVT8p actual profit 实际利润
Q$k#q<+0 actual quotation 实盘;实际价位;实际报价
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o%Sl actual year basis 按实际年度计算
SY@;u<Pd actuals 实货
jlqSw4_ actuarial investigation 精算调查
E1w8d4P,G actuarial principle 精算原则
c7[Ba\Cr4h actuarial report 精算师报告
zR/mz) 6_ Actuarial Society of Hong Kong 香港精算学会
~oK0k_{~ actuarial valuation 精算师估值
g2M1zRm; actuary 精算师
zqQ[uO]m? ad referendum agreement 暂定协议;有待覆核的协定
^;[_CF_ ad valorem duty 从价税;按值征税
$Tt.r ad valorem duty system 从价税制
CeUXGa|C ad valorem fee 从价费
;"RyHow ad valorem tariff 从价关税
V)u#=OS additional allowance 额外免税额
QOPh3+.5 additional amount for unexpired risk 未过期风险的额外款额
SL+n y(y additional assessable profit 补加应评税利润
eQ6wEeB9 additional assessment 补加评税
XVo+ <& additional commitment 额外承担
*.D{d0A additional commitment vote 额外承担拨款
Z TB6m` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0xvSi9 additional dependent parent allowance 供养父母额外免税额
%uiCC>cC additional provision 额外拨款
,R7j9#D additional stamp duty 附加印花税
Fo~q35uB additional tax 补加税罚款;补加税款
4L97UhLL Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
F~OQ'59!Pf adjudged bankrupt 被裁定破产
7A$mZPKh adjudicated bankrupt 裁定破产人
*mYGs )| adjudication fee 裁定费;评定印花税额手续费;评估契据费
-Edi"B4K adjudication of bankruptcy 裁定破产;宣告破产
;K4uu<e\ adjudication of insolvency 裁定无力偿还债务
6o(.zk`d adjusted actual 经调整的实数;调整后的实数
/t2H%#v{ adjusted current assets 经调整的流动资产;调整后的流动资产
*Utx0Me adjusted figure 经调整的数字;调整后的数额
k;SKQN adjusted liabilities 经调整的负债;调整后的负债
%503<j adjusted loss 经调整的亏损;调整后的亏损
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{cTj0W 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
_~P&8 adjusted profit 经调整的利润;调整后的利润
k$DRX)e adjusted surplus 经调整的盈余额;调整后的盈余额
<QaUq`, adjusted value 经调整的价值;调整后的价值
mjk<FXW adjustment 调整;修订;理算〔保险〕
RjrQDh|(( adjustment centre 调剂中心
ip*^eS^ adjustment lag 调整过程的时间差距;调整时差
8$IUit h adjustment mechanism 调整机制
Y~#F\v adjustment of loss 亏损调整
>f1fvv6 adjustment process 调整过程;调整程序
`JGW8 _ adjustment range 调整幅度
%t74*cX administered exchange rate 受管制汇率
#~qzaETv, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
fwUF5Y administration expenses 行政费用
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