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u3jLe=Y'\ A share A股;甲类股份
,L\KS^> abatement of tax 减税;减扣免税额
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bu2; ABN AMRO Bank N.V. 荷兰银行
)L"J?wTe above-the-line expenditure 线上项目支出;经常预算支出
qE6D"+1y7 above-the-line receipt 线上项目收入;经常预算收入
Z|3[Y@c\ ABSA Asia Limited 南非联合亚洲有限公司
{{ 1qkG9$ absolute change 绝对数值变更
oRmA\R* absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字
_( QW2m?K absolute interest 绝对权益
*M$$%G(4 absolute order of discharge 绝对破产解除令
E7<l^/<2S+ absolute profit margin 绝对利润幅度
9SU/86|N absolute value 实值;绝对值
>5t]Zlb` absolutely vested interest 绝对既得权益
pT:6A[& absorbed cost 已吸收成本;已分摊成本
N=@8~{V. absorption 吸收;分摊;合并
3Z}KRsp3 absorption rate 吸收率;摊配率;分摊率
i`w&{WTRQ ACB Finance Limited 亚洲商业财务有限公司
_|COnm acceptable form of reciprocity 合理的互惠条件
HeHo?<>|d acceptable rate 适当利率;适当汇率
:?)q"hE acceptance agreement 承兑协议
H[?l)nZ} acceptance for honour 参加承兑
hu~XFRw15 acceptor 承兑人;接受人;受票人
Q 9<i2H acceptor for honour 参加承兑人
Z v 7}C accident insurance 意外保险
]-OF3+l4 Accident Insurance Association of Hong Kong 香港意外保险公会
zpcO7AY~ accident insurance scheme 意外保险计划
@|d`n\%x accident year basis 意外年度基准
j:2*hF!E accommodation 通融;贷款
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{<+N accommodation bill 通融票据;空头票据
1[e%E#h accommodation party 汇票代发人
}e>OmfxDBt account balance 帐户余额;帐户结余
,Mn`kL<F account book 帐簿
Ai`0Ud,M@ account collected in advance 预收款项
}%3i8e account current book 往来帐簿
[q|8.>sB account of after-acquired property 事后取得的财产报告
?{OU%usQwE account of defaulter 拖欠帐目
lQ2vQz-J account payable 应付帐款
Et&PzDvU account payee only [A/C payee only] 只可转帐;存入收款人帐户
Ol8Yf.e_ account receivable 应收帐款
pO N@ account receivable report 应收帐款报表
W;F=7[h account statement 结单;帐单;会计财务报表
J2!)%mF$ account title 帐户名称;会计科目
@3?dI@i( accountant's report 会计师报告
=vb 'T Accountant's Report Rules 会计师报告规则
"OrF81 accounting and auditing procedure 会计与审计程序;会计与核数程序
?Elt;wL( Accounting Arrangements 《会计安排》
h0-CTPQ7A accounting basis 会计基础
'pT8S accounting by Official Receiver 破产管理署署长呈交的帐目
?+byRoY>&g Accounting Circular 《会计通告》
-[z1r)RZ accounting class 会计类别
t2FA|UF accounting date 记帐日期;会计结算日期
R]d934s accounting for money 款项核算
H<l0]-S{ Accounting Officer 会计主任
<07~EP accounting period 会计报告期;会计期
fTi5Ej*/?) accounting policy 会计政策;会计方针
/Em6+DN> accounting practice 会计惯例
.h@bp1)l accounting principle 会计准则
a.XMeB accounting record 会计记录
M"ZeK4qh accounting report 会计报告
F^!_!V B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~AcjB( Accounting Society of China 中国会计学会
J>+~//C accounting statement 会计报表
zHXb[$Q accounting system 会计制度;会计系统
v;Rm42k accounting transaction 会计事项;帐务交易
A/~^4DR accounting treatment 会计处理
]!WD">d: accounting year 会计年度
7fW$jiw accretion 增值;添加
,d8*7my accrual 应计项目;应累算数目
Y>CZ accrual basis 应计制;权责发生制
6KX/Yj~B accrual basis accounting 应计制会计;权责发生制会计
2))pB/ accrue 应累算;应计
Rab7Y,AA accrued benefit 应累算利益
6I\4Yv$N accrued charges 应计费用
t28 y=nv accrued cumulative preference share dividend 应累算的累积优先股股息
`Oe}OSxnT accrued expenses 应累算费用
stq%Eg? accrued interest payable 应付利息;应计未付利息
lkQ(?7 accrued interest receivable 应收利息;应计未收利息
9i!|wkx accrued right 累算权益
W'5c%SI accruing profit 应累算的利润
zCj#Nfm accumulated fiscal reserve 累积财政储备
5&}p'6*K accumulated profit 累积利润;滚存溢利
H `_{n< accumulated reserve 累积储备
5Qxm\?0J accumulation of surplus income 累积收益盈余
VW**N}1#C acquired assets 既得资产
-'j|U[&N\ acquisition 收购;购置;取得
*,Sa*-7( acquisition cost 购置成本
8q|T`ac+N acquisition expenses 购置费用
)fbYP@9>a acquisition of 100% interest 收购全部股权
%}Z1KiRiX acquisition of control 取得控制权
|N5|B Q(y$ acquisition of fixed assets 购置固定资产
7"Q;Yi2( acquisition of shell “买壳”
y+M9{[ i/O acquisition price 收购价
@zig{b 8 act of God 天灾
7Dz-xM_? acting partner 执事合伙人
E<tJ8&IGk active market 买卖活跃的市场;交投畅旺的市场;旺市
awOH50R active partner 积极参与的合伙人
Mu$"fYKf" active trading 交投活跃
ynZfO2kf actual circulation 实际流通
dK7BjZTJo actual cost 实际成本
+wm%`N;v< actual expenditure 实际开支;实际支出
`q7X(x actual income 实际入息;实际收入;实际收益
Z:>ek>Op actual market 现货市场
j$r2=~1 actual price 现货价;实际价格
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;Fr actual profit 实际利润
mz3Dt> actual quotation 实盘;实际价位;实际报价
=m?x5G^ actual year basis 按实际年度计算
9*? i89T actuals 实货
CD)JCv actuarial investigation 精算调查
{br6* actuarial principle 精算原则
~L9I@(/S actuarial report 精算师报告
LbnW(wr6:( Actuarial Society of Hong Kong 香港精算学会
Gg{M actuarial valuation 精算师估值
N[sJ5oF actuary 精算师
R rp-SR?O ad referendum agreement 暂定协议;有待覆核的协定
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]jjH E ad valorem duty 从价税;按值征税
] U.*KkQ ad valorem duty system 从价税制
p ^ )iC&*0 ad valorem fee 从价费
4u7^v1/ ad valorem tariff 从价关税
h:<?)g~U additional allowance 额外免税额
'A'[N :i additional amount for unexpired risk 未过期风险的额外款额
WdT iao,r additional assessable profit 补加应评税利润
Z (C0+A\ additional assessment 补加评税
= Tq\Ag: additional commitment 额外承担
GNoUn7Y additional commitment vote 额外承担拨款
;~n^/D2. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:E2 ww` additional dependent parent allowance 供养父母额外免税额
1oL3y;>iL additional provision 额外拨款
h&:XO9dY additional stamp duty 附加印花税
B[r04YGh additional tax 补加税罚款;补加税款
azl!#% Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
G`,M?lmL adjudged bankrupt 被裁定破产
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`5NR] adjudicated bankrupt 裁定破产人
??,/85lM adjudication fee 裁定费;评定印花税额手续费;评估契据费
ed$w5dv adjudication of bankruptcy 裁定破产;宣告破产
Ev0=m;@_ adjudication of insolvency 裁定无力偿还债务
r!/<%\S adjusted actual 经调整的实数;调整后的实数
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f adjusted current assets 经调整的流动资产;调整后的流动资产
<!derr-K adjusted figure 经调整的数字;调整后的数额
M[7$F&&n adjusted liabilities 经调整的负债;调整后的负债
rch Kr w adjusted loss 经调整的亏损;调整后的亏损
i?'|}tK 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
$Sd pF-' adjusted profit 经调整的利润;调整后的利润
B;J8^esypD adjusted surplus 经调整的盈余额;调整后的盈余额
b}Xh|0`b+ adjusted value 经调整的价值;调整后的价值
}KR"0G[f adjustment 调整;修订;理算〔保险〕
4Xe8j55 adjustment centre 调剂中心
iB5'mb* adjustment lag 调整过程的时间差距;调整时差
WO[O0!X adjustment mechanism 调整机制
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6-f-/$B adjustment process 调整过程;调整程序
1i;#cIG adjustment range 调整幅度
X1^Q1?0 administered exchange rate 受管制汇率
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JS(> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M,oRi;V administration expenses 行政费用
P$&l1Mp administration fee 手续费;行政费
}hS$F administration in bankruptcy 破产管理
O+ xzM[[ administration order 遗产管理令
j-7aJj% administrator 管理人;遗产管理人
8_T9[]7V8 administrator of the estate 遗产管理人
F+<Z%KuCu admission of debt 债项承认书
> QG@P admission of proof 接纳债权证明
$dF$-y<[0 advance 放贷款项;垫付款项;预支款项;预付款项
Z~ u3{ advance account 暂支帐目;预付款帐户
fY!9i5@' advance compensation 预付补偿金
cs*"9nKl advance from shareholder 股东垫款
c2:oM<6| advance pending reimbursement 预支以待日后付还
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