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#c./<<P5} A share A股;甲类股份
>5i1M^g( abatement of tax 减税;减扣免税额
P2!@^%o ABN AMRO Bank N.V. 荷兰银行
wwmMpK}f above-the-line expenditure 线上项目支出;经常预算支出
LPvyfD;Zy above-the-line receipt 线上项目收入;经常预算收入
*.~hn5Y|? ABSA Asia Limited 南非联合亚洲有限公司
)j]S;Mr absolute change 绝对数值变更
Lb{~a_c absolute expenditure 实际开支
!s9<%bp3 absolute guideline figure 绝对准则数字
`9kjYSd#E absolute interest 绝对权益
7a->"W absolute order of discharge 绝对破产解除令
8pg?g'A~} absolute profit margin 绝对利润幅度
Zj[Bm\8 absolute value 实值;绝对值
f@Hp,- absolutely vested interest 绝对既得权益
?,;|*A absorbed cost 已吸收成本;已分摊成本
+g@@|&B absorption 吸收;分摊;合并
^4`q%_vm absorption rate 吸收率;摊配率;分摊率
EAqTXB@XU ACB Finance Limited 亚洲商业财务有限公司
vFV->/u acceptable form of reciprocity 合理的互惠条件
!c\s)&U7B acceptable rate 适当利率;适当汇率
hm&{l|u{RU acceptance agreement 承兑协议
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/H acceptance for honour 参加承兑
vWXj6} acceptor 承兑人;接受人;受票人
sO~N2 acceptor for honour 参加承兑人
1W"9u accident insurance 意外保险
JU1U=Lu." Accident Insurance Association of Hong Kong 香港意外保险公会
_Oh;._PS accident insurance scheme 意外保险计划
_|g(BK2} accident year basis 意外年度基准
Xa Yx avq accommodation 通融;贷款
H7H'0C accommodation bill 通融票据;空头票据
Gg{@]9 accommodation party 汇票代发人
4;7<)&#h account balance 帐户余额;帐户结余
>8#(GXnSt account book 帐簿
o.Mb~8Yu account collected in advance 预收款项
ec)G~?FH account current book 往来帐簿
I,l%6oPa account of after-acquired property 事后取得的财产报告
\4bma<~a account of defaulter 拖欠帐目
0 jVuFl account payable 应付帐款
?k<wI)JR account payee only [A/C payee only] 只可转帐;存入收款人帐户
GmcxN< account receivable 应收帐款
N_=7 account receivable report 应收帐款报表
.KIAeCvl\ account statement 结单;帐单;会计财务报表
Q4Hf!v]r account title 帐户名称;会计科目
pz:$n_XC} accountant's report 会计师报告
9 %,_G. Accountant's Report Rules 会计师报告规则
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c accounting and auditing procedure 会计与审计程序;会计与核数程序
EN+WEMro Accounting Arrangements 《会计安排》
;#G>q o accounting basis 会计基础
rM2?" accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》
vpMNulXb, accounting class 会计类别
H2zd@l:R accounting date 记帐日期;会计结算日期
Km'd=B>Jy accounting for money 款项核算
=9LC"eI&| Accounting Officer 会计主任
\V7Hi\) accounting period 会计报告期;会计期
3`5?Zgp accounting policy 会计政策;会计方针
6T;C+Y$ accounting practice 会计惯例
lF 8B+ accounting principle 会计准则
Ra;e#)7X accounting record 会计记录
U-Fr[1I6p accounting report 会计报告
q@8Rlc& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
TXH: + m c Accounting Society of China 中国会计学会
#OJsu accounting statement 会计报表
3r%I * accounting system 会计制度;会计系统
b,#cc>76\ accounting transaction 会计事项;帐务交易
Vj:)w<], accounting treatment 会计处理
7Aq4YjbX accounting year 会计年度
]zhFFq` accretion 增值;添加
^pKC0E[% accrual 应计项目;应累算数目
$lU~3I) accrual basis 应计制;权责发生制
u)t1t69T\g accrual basis accounting 应计制会计;权责发生制会计
#ie{!Mh accrue 应累算;应计
Y\%R6/Gj|u accrued benefit 应累算利益
&+J5GHt@ accrued charges 应计费用
F<Z"W}I+6 accrued cumulative preference share dividend 应累算的累积优先股股息
o//N"S.) accrued expenses 应累算费用
?:lOn(0& accrued interest payable 应付利息;应计未付利息
*O$kF.3q accrued interest receivable 应收利息;应计未收利息
@>ONp|}@qI accrued right 累算权益
b!PN6<SI accruing profit 应累算的利润
WLDt5R accumulated fiscal reserve 累积财政储备
h}g _;k5R accumulated profit 累积利润;滚存溢利
D4c}z#}*0 accumulated reserve 累积储备
"@$o'rfT accumulation of surplus income 累积收益盈余
)m\%L`+ acquired assets 既得资产
+4GuA0N6 acquisition 收购;购置;取得
Rdwr?:y(] acquisition cost 购置成本
wAVO%8u acquisition expenses 购置费用
:kOLiko!4> acquisition of 100% interest 收购全部股权
oMkB!s acquisition of control 取得控制权
?Xlmt$Jp acquisition of fixed assets 购置固定资产
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^^12) acquisition of shell “买壳”
:uu\q7@' acquisition price 收购价
qV/"30,K act of God 天灾
*xkbKkm acting partner 执事合伙人
{S~2m2up0L active market 买卖活跃的市场;交投畅旺的市场;旺市
[77]0V7 active partner 积极参与的合伙人
=uKK{\+|Y active trading 交投活跃
RRV@nDf actual circulation 实际流通
rfXM*h actual cost 实际成本
HqcXP2 actual expenditure 实际开支;实际支出
KynQ<I/ actual income 实际入息;实际收入;实际收益
8W[QV actual market 现货市场
:1hp_XfJb actual price 现货价;实际价格
O)\xElu actual profit 实际利润
[LjYLm%< actual quotation 实盘;实际价位;实际报价
(|(Y;%>-v actual year basis 按实际年度计算
`5O<U~'d actuals 实货
[B+o4+K3 actuarial investigation 精算调查
G\*`EM4 actuarial principle 精算原则
nDMNaMYb actuarial report 精算师报告
JBeC\ \QX Actuarial Society of Hong Kong 香港精算学会
f$*M;|c1c/ actuarial valuation 精算师估值
v$+G_ @ actuary 精算师
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ZX ad referendum agreement 暂定协议;有待覆核的协定
qVZ=:D{ ad valorem duty 从价税;按值征税
TN7kt]a2 ad valorem duty system 从价税制
O<L/m[] ad valorem fee 从价费
SKD!V6S ad valorem tariff 从价关税
o7DDL{iR/ additional allowance 额外免税额
e4khReF; additional amount for unexpired risk 未过期风险的额外款额
rZKv:x}{6 additional assessable profit 补加应评税利润
No=f&GVg additional assessment 补加评税
'?_I-="Mr additional commitment 额外承担
AY[7yPP additional commitment vote 额外承担拨款
[9'5+RXw3 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
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