A:
f|VP_o< A share A股;甲类股份
LM _4.J abatement of tax 减税;减扣免税额
Yb =8\<; ABN AMRO Bank N.V. 荷兰银行
)K2n!Fbd above-the-line expenditure 线上项目支出;经常预算支出
q0y?$XS above-the-line receipt 线上项目收入;经常预算收入
%h%r6EB1F ABSA Asia Limited 南非联合亚洲有限公司
McnP>n absolute change 绝对数值变更
t9pPG {1 absolute expenditure 实际开支
xs &vgel> absolute guideline figure 绝对准则数字
dm$:xE": absolute interest 绝对权益
((dG< absolute order of discharge 绝对破产解除令
!s)2H/KM 8 absolute profit margin 绝对利润幅度
+[2lS54"W4 absolute value 实值;绝对值
!9)*. 9[8 absolutely vested interest 绝对既得权益
f\(K ou$ absorbed cost 已吸收成本;已分摊成本
'`o+#\,b^% absorption 吸收;分摊;合并
sZ4H\ absorption rate 吸收率;摊配率;分摊率
0XozYyq ACB Finance Limited 亚洲商业财务有限公司
m dC. FO- acceptable form of reciprocity 合理的互惠条件
NM]6 o acceptable rate 适当利率;适当汇率
d&'6l"${ acceptance agreement 承兑协议
ZRxB" a' acceptance for honour 参加承兑
F37,u| acceptor 承兑人;接受人;受票人
U3U eTa_ acceptor for honour 参加承兑人
ac&tpvij accident insurance 意外保险
wOk:Q4OjL Accident Insurance Association of Hong Kong 香港意外保险公会
;%82Z4 accident insurance scheme 意外保险计划
L,kF] accident year basis 意外年度基准
N]=.I accommodation 通融;贷款
E{Q^ZSV3B accommodation bill 通融票据;空头票据
RZ.5:v6 accommodation party 汇票代发人
uw<Ruy account balance 帐户余额;帐户结余
Y|lMa?\E account book 帐簿
G/`_$ c account collected in advance 预收款项
W@0(Y9jdg account current book 往来帐簿
,,iQG' * account of after-acquired property 事后取得的财产报告
A=3U4L account of defaulter 拖欠帐目
p{U8z\ account payable 应付帐款
Je*gMq:D account payee only [A/C payee only] 只可转帐;存入收款人帐户
jf2E{48P account receivable 应收帐款
@)0gXg account receivable report 应收帐款报表
UmJg-~ account statement 结单;帐单;会计财务报表
L`p[Dq. account title 帐户名称;会计科目
Gce_gZH7{ accountant's report 会计师报告
qj/P4 *6E Accountant's Report Rules 会计师报告规则
w5nRgdboy! accounting and auditing procedure 会计与审计程序;会计与核数程序
#QB`'2)vw Accounting Arrangements 《会计安排》
f[ywC$en accounting basis 会计基础
>pYgF=J accounting by Official Receiver 破产管理署署长呈交的帐目
]Lh\[@#1f Accounting Circular 《会计通告》
u/zfx;K accounting class 会计类别
9PBmBP~ accounting date 记帐日期;会计结算日期
Q7s1M&K accounting for money 款项核算
["7}u^z@<+ Accounting Officer 会计主任
:`|,a( accounting period 会计报告期;会计期
qnlj~]NV accounting policy 会计政策;会计方针
'F~u \m=E accounting practice 会计惯例
Z~R i%XG accounting principle 会计准则
AX)zSr Xn accounting record 会计记录
prWid3} accounting report 会计报告
t&oNJq{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1Li@O[%X< Accounting Society of China 中国会计学会
6 qq7: accounting statement 会计报表
t Z%?vY~! accounting system 会计制度;会计系统
~:@H6Ke[ accounting transaction 会计事项;帐务交易
j{PX ~/ accounting treatment 会计处理
o?3R HP47 accounting year 会计年度
O<hHo]jLF accretion 增值;添加
8+u8piG accrual 应计项目;应累算数目
Dn[1BWM/7 accrual basis 应计制;权责发生制
s5pY)6) accrual basis accounting 应计制会计;权责发生制会计
2*M*<p=v accrue 应累算;应计
9NT;^K^I accrued benefit 应累算利益
"OPUGwf accrued charges 应计费用
oxzNV&D[{` accrued cumulative preference share dividend 应累算的累积优先股股息
D)_Ei'+*l accrued expenses 应累算费用
^WNJQg' accrued interest payable 应付利息;应计未付利息
TU/J]'))C accrued interest receivable 应收利息;应计未收利息
>4\xcL accrued right 累算权益
VC.?]'OqD accruing profit 应累算的利润
w# e'K-= accumulated fiscal reserve 累积财政储备
W6~=?C accumulated profit 累积利润;滚存溢利
l;.BlHyu accumulated reserve 累积储备
9<#D0hh$ accumulation of surplus income 累积收益盈余
ueR42J%s acquired assets 既得资产
~K9U0ypH acquisition 收购;购置;取得
E(@;p%: acquisition cost 购置成本
+RkYW*|$S acquisition expenses 购置费用
my1kF%? acquisition of 100% interest 收购全部股权
:m d3@r'] acquisition of control 取得控制权
Al|7Y/ acquisition of fixed assets 购置固定资产
,<1* acquisition of shell “买壳”
9zJ`;1 acquisition price 收购价
e@OA> act of God 天灾
.N=hA acting partner 执事合伙人
gnXjd} active market 买卖活跃的市场;交投畅旺的市场;旺市
]lUu%<-; active partner 积极参与的合伙人
X2cR+Ha0 active trading 交投活跃
{rT`*P~ actual circulation 实际流通
PlZiTP actual cost 实际成本
%'e(3;YI actual expenditure 实际开支;实际支出
+&OqJAu actual income 实际入息;实际收入;实际收益
2?QJh2 actual market 现货市场
B$l`9!, actual price 现货价;实际价格
?^~"x.<nr actual profit 实际利润
W[Bu&?h$ actual quotation 实盘;实际价位;实际报价
B5:g{,C actual year basis 按实际年度计算
:2E1aVo4b actuals 实货
$]kg_l) actuarial investigation 精算调查
l,.?-|Poa actuarial principle 精算原则
:eW~nI.Vc actuarial report 精算师报告
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qA.(F Actuarial Society of Hong Kong 香港精算学会
1v&Fo2ML actuarial valuation 精算师估值
iwQ-(GjM[A actuary 精算师
9Yyg}l: ad referendum agreement 暂定协议;有待覆核的协定
J\3} il
N ad valorem duty 从价税;按值征税
vLuQe0l{ ad valorem duty system 从价税制
,SF.@^o@a ad valorem fee 从价费
ht)nx,e= ad valorem tariff 从价关税
D a[C'm= additional allowance 额外免税额
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