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@~7au9.V=X A share A股;甲类股份
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,H6.IH;S abatement of tax 减税;减扣免税额
v;?W|kJ.u ABN AMRO Bank N.V. 荷兰银行
uhaHY`w above-the-line expenditure 线上项目支出;经常预算支出
Ywt9^M|z; above-the-line receipt 线上项目收入;经常预算收入
=I&BO[d ABSA Asia Limited 南非联合亚洲有限公司
A/lznBHR absolute change 绝对数值变更
NgsEEPu? absolute expenditure 实际开支
,SdxIhL absolute guideline figure 绝对准则数字
*'M+oi absolute interest 绝对权益
z,dFDl$ absolute order of discharge 绝对破产解除令
ZRwN #?x absolute profit margin 绝对利润幅度
G i( absolute value 实值;绝对值
Cl&)# absolutely vested interest 绝对既得权益
!P=L0A` absorbed cost 已吸收成本;已分摊成本
'ju_l)(R absorption 吸收;分摊;合并
H0lW gJmi| absorption rate 吸收率;摊配率;分摊率
OU]"uV<( ACB Finance Limited 亚洲商业财务有限公司
>bhF{*t#;y acceptable form of reciprocity 合理的互惠条件
vF@|cTRR) acceptable rate 适当利率;适当汇率
As^eL/m2L acceptance agreement 承兑协议
\YF;/KwX$ acceptance for honour 参加承兑
9[YnY~z) acceptor 承兑人;接受人;受票人
h;#^?v!+ acceptor for honour 参加承兑人
(+zU!9}I1 accident insurance 意外保险
j3+ hsA/(k Accident Insurance Association of Hong Kong 香港意外保险公会
;.$vDin6 accident insurance scheme 意外保险计划
4wEkxCWp/ accident year basis 意外年度基准
\oGU6h< accommodation 通融;贷款
Iv9U4 accommodation bill 通融票据;空头票据
9-1'jNV accommodation party 汇票代发人
*h5L1Eq account balance 帐户余额;帐户结余
;8e}X6YU account book 帐簿
%g>k0~TRf# account collected in advance 预收款项
vs$.i account current book 往来帐簿
UF89gG4 account of after-acquired property 事后取得的财产报告
(&V*~OR account of defaulter 拖欠帐目
tv`c"Pb account payable 应付帐款
z([HGq5 account payee only [A/C payee only] 只可转帐;存入收款人帐户
,*x/L?.Z! account receivable 应收帐款
LKZ<\%
X account receivable report 应收帐款报表
%|R]nB account statement 结单;帐单;会计财务报表
6y?uH;SL account title 帐户名称;会计科目
r@'~cF]m accountant's report 会计师报告
0f3>s>`M Accountant's Report Rules 会计师报告规则
q/@r# accounting and auditing procedure 会计与审计程序;会计与核数程序
H#nJWe_9A Accounting Arrangements 《会计安排》
&!'R'{/?X accounting basis 会计基础
y6G6wk; accounting by Official Receiver 破产管理署署长呈交的帐目
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$ zK Accounting Circular 《会计通告》
[z;}^ 3b accounting class 会计类别
1guiuR4 accounting date 记帐日期;会计结算日期
g86^Z%c(k accounting for money 款项核算
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&[ Accounting Officer 会计主任
6Rg>h accounting period 会计报告期;会计期
1[a#blL6W accounting policy 会计政策;会计方针
Ts=TaRwWf accounting practice 会计惯例
\qG` ts accounting principle 会计准则
CA$|3m9)NM accounting record 会计记录
X6r<#n|l accounting report 会计报告
zY4y]k8D* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fy6Lz.baB Accounting Society of China 中国会计学会
!{g>g%2! accounting statement 会计报表
H2+Ijn19E accounting system 会计制度;会计系统
'XYjo&w accounting transaction 会计事项;帐务交易
)7E7K%:b, accounting treatment 会计处理
(CYQ>)a accounting year 会计年度
Vm I
Afe accretion 增值;添加
?4W6TSW-' accrual 应计项目;应累算数目
+j8-l-o accrual basis 应计制;权责发生制
:F"NF accrual basis accounting 应计制会计;权责发生制会计
cvtn,Ml6 accrue 应累算;应计
Z)u_2e accrued benefit 应累算利益
+& M>J| accrued charges 应计费用
] J|#WtS accrued cumulative preference share dividend 应累算的累积优先股股息
!\Xrl) $j{ accrued expenses 应累算费用
$c+:dO|Fb accrued interest payable 应付利息;应计未付利息
RWJyd= accrued interest receivable 应收利息;应计未收利息
1dy" accrued right 累算权益
4a.8n!sys accruing profit 应累算的利润
LTb#1JC accumulated fiscal reserve 累积财政储备
Oo>Uu{{ accumulated profit 累积利润;滚存溢利
Jep/%cT$w accumulated reserve 累积储备
Gch3|e accumulation of surplus income 累积收益盈余
DsHm,dZ acquired assets 既得资产
x IL]Y7HWM acquisition 收购;购置;取得
Qk.[# acquisition cost 购置成本
>ca`0gu acquisition expenses 购置费用
S1i~r+jf acquisition of 100% interest 收购全部股权
_.W;hf` acquisition of control 取得控制权
h}oV)z6 acquisition of fixed assets 购置固定资产
%;GRR (K acquisition of shell “买壳”
{k'$uW` acquisition price 收购价
N=!k2+ act of God 天灾
,v9*|>4 acting partner 执事合伙人
TD!c+${w active market 买卖活跃的市场;交投畅旺的市场;旺市
z<cPy)F]" active partner 积极参与的合伙人
ySlGqR1H active trading 交投活跃
ZJjm r,1 actual circulation 实际流通
Vk1 c14i> actual cost 实际成本
ZRa~miKyM actual expenditure 实际开支;实际支出
GgvMd~ actual income 实际入息;实际收入;实际收益
wu}Zu actual market 现货市场
k/Ao?R=@gI actual price 现货价;实际价格
Y5mk*Q#q actual profit 实际利润
WBD"d<>' actual quotation 实盘;实际价位;实际报价
> IZ$ .- actual year basis 按实际年度计算
!}"P Hby5N actuals 实货
2kFP;7FO actuarial investigation 精算调查
E@Yq2FBpnn actuarial principle 精算原则
ZYTBc#f actuarial report 精算师报告
7;sF0oB5e Actuarial Society of Hong Kong 香港精算学会
^|cax|> actuarial valuation 精算师估值
9N<TJp,q actuary 精算师
Z =*h9,MY ad referendum agreement 暂定协议;有待覆核的协定
J$yJ2G ad valorem duty 从价税;按值征税
?y~"\iP ad valorem duty system 从价税制
`;s#/ `c|/ ad valorem fee 从价费
o4B%TW ad valorem tariff 从价关税
CL!s #w1I\ additional allowance 额外免税额
R\u5!M$:: additional amount for unexpired risk 未过期风险的额外款额
Dv=pX.Z+ additional assessable profit 补加应评税利润
qcBamf additional assessment 补加评税
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Nx4 k additional commitment 额外承担
+3R/g@n additional commitment vote 额外承担拨款
_U~~[I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&&sm7F% additional dependent parent allowance 供养父母额外免税额
bI)%g additional provision 额外拨款
lygv#s-T additional stamp duty 附加印花税
q9$K.=_5 additional tax 补加税罚款;补加税款
,e*WJh8k[ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
AIM<mU adjudged bankrupt 被裁定破产
'W p~8}i@ adjudicated bankrupt 裁定破产人
MeO2 cy!5q adjudication fee 裁定费;评定印花税额手续费;评估契据费
6k ]+DbT adjudication of bankruptcy 裁定破产;宣告破产
R w!_j! adjudication of insolvency 裁定无力偿还债务
d!4:nvKx adjusted actual 经调整的实数;调整后的实数
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