A:
srA~gzF A share A股;甲类股份
74OM tLL$ abatement of tax 减税;减扣免税额
|hyr(7 ABN AMRO Bank N.V. 荷兰银行
v0J1%{/xs above-the-line expenditure 线上项目支出;经常预算支出
_$lQK{@rY above-the-line receipt 线上项目收入;经常预算收入
by[(9+/z$ ABSA Asia Limited 南非联合亚洲有限公司
k/Ro74f= absolute change 绝对数值变更
wd0ACF absolute expenditure 实际开支
WSwmX3rn absolute guideline figure 绝对准则数字
Vjd
=F.V+ absolute interest 绝对权益
' .<"jZ absolute order of discharge 绝对破产解除令
m$: a|'mS absolute profit margin 绝对利润幅度
~q>ilnL"h absolute value 实值;绝对值
?P]md9$(+e absolutely vested interest 绝对既得权益
1mM52q.R4 absorbed cost 已吸收成本;已分摊成本
5!%/j,? absorption 吸收;分摊;合并
#8|NZ6x, absorption rate 吸收率;摊配率;分摊率
eci\Q, ACB Finance Limited 亚洲商业财务有限公司
>>xV-1h: acceptable form of reciprocity 合理的互惠条件
*(IO<KAg8 acceptable rate 适当利率;适当汇率
^;_b!7* acceptance agreement 承兑协议
o%5Ao?z~ acceptance for honour 参加承兑
<K'gvMG[ acceptor 承兑人;接受人;受票人
GTe9@d acceptor for honour 参加承兑人
bV,R*C accident insurance 意外保险
DF =.G1 Accident Insurance Association of Hong Kong 香港意外保险公会
W=w@SO_?wp accident insurance scheme 意外保险计划
ylJlICK accident year basis 意外年度基准
9q{dRS[A accommodation 通融;贷款
|7fBiVo accommodation bill 通融票据;空头票据
y}`%I&]n accommodation party 汇票代发人
1OL~)X3 account balance 帐户余额;帐户结余
VG^-aR_F account book 帐簿
wH<* account collected in advance 预收款项
uI wyan- account current book 往来帐簿
lEs/_f3;A account of after-acquired property 事后取得的财产报告
3!x)LUWfWY account of defaulter 拖欠帐目
9-SXu lgu account payable 应付帐款
&YMj\KmlSg account payee only [A/C payee only] 只可转帐;存入收款人帐户
uuB\~ #?T account receivable 应收帐款
\I]'6N= account receivable report 应收帐款报表
mqw.v$> account statement 结单;帐单;会计财务报表
aQ.
\!&U account title 帐户名称;会计科目
^"- 2fJ accountant's report 会计师报告
_,Y79 b6 Accountant's Report Rules 会计师报告规则
hT#mM*` accounting and auditing procedure 会计与审计程序;会计与核数程序
P&;I]2# Accounting Arrangements 《会计安排》
^Pwq`G A accounting basis 会计基础
VGIc|Q=F accounting by Official Receiver 破产管理署署长呈交的帐目
7h~M&\M Accounting Circular 《会计通告》
VPbNLi accounting class 会计类别
2XpGgG`2`C accounting date 记帐日期;会计结算日期
V
ZGhF!To accounting for money 款项核算
3
Gkw. Accounting Officer 会计主任
bcf OpA accounting period 会计报告期;会计期
10^=1@U accounting policy 会计政策;会计方针
/[M~##%: accounting practice 会计惯例
2F(j=uV+ accounting principle 会计准则
v/dcb% accounting record 会计记录
*<1m
2t>. accounting report 会计报告
c,^-nH'X> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F Te# @\I Accounting Society of China 中国会计学会
=t2epIr5 accounting statement 会计报表
P/5r(l5 accounting system 会计制度;会计系统
E~ kmU{D accounting transaction 会计事项;帐务交易
t!GY>u>` accounting treatment 会计处理
k6\c^%x accounting year 会计年度
#oI`j
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WYL.J5O accrual 应计项目;应累算数目
3#unh`3b accrual basis 应计制;权责发生制
COafVlJ,l accrual basis accounting 应计制会计;权责发生制会计
\D=B-dREq accrue 应累算;应计
[<hiOB accrued benefit 应累算利益
^M"g5+q accrued charges 应计费用
RP$A"<goP accrued cumulative preference share dividend 应累算的累积优先股股息
,*30Q accrued expenses 应累算费用
H2} i . accrued interest payable 应付利息;应计未付利息
f?QD##~; accrued interest receivable 应收利息;应计未收利息
<U*d
accrued right 累算权益
8z&9 accruing profit 应累算的利润
QPnc "! accumulated fiscal reserve 累积财政储备
o^D{WH\p accumulated profit 累积利润;滚存溢利
_DQdo accumulated reserve 累积储备
A@ +.[[ accumulation of surplus income 累积收益盈余
| Z;Av%% acquired assets 既得资产
"P~>AXcq acquisition 收购;购置;取得
.755-S acquisition cost 购置成本
M=%p$\x acquisition expenses 购置费用
6._):[_2 acquisition of 100% interest 收购全部股权
IkkrnG8 acquisition of control 取得控制权
H b.oKo$T acquisition of fixed assets 购置固定资产
b,wO^07-3^ acquisition of shell “买壳”
[B
Al acquisition price 收购价
$8)/4P?OL act of God 天灾
O{PRK5 ^h acting partner 执事合伙人
}V{,
kK active market 买卖活跃的市场;交投畅旺的市场;旺市
iVRz active partner 积极参与的合伙人
'J}lnt[V active trading 交投活跃
W7 $yE},z actual circulation 实际流通
`{%*DHa actual cost 实际成本
r\zK>GVm_ actual expenditure 实际开支;实际支出
P+xZaf
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&
CgLF] actual market 现货市场
^H'#*b0u actual price 现货价;实际价格
K^+B" actual profit 实际利润
{ib`mC^ actual quotation 实盘;实际价位;实际报价
_B2t|uQ actual year basis 按实际年度计算
w jF\> actuals 实货
@)}U\= actuarial investigation 精算调查
HDYf^mcW actuarial principle 精算原则
kI]1J actuarial report 精算师报告
n~LR=o Actuarial Society of Hong Kong 香港精算学会
BLRrHaX0 actuarial valuation 精算师估值
!u"Hf7/ actuary 精算师
tB[K4GNSQ ad referendum agreement 暂定协议;有待覆核的协定
R)v`ZF,/b ad valorem duty 从价税;按值征税
rqIt}(J ad valorem duty system 从价税制
V+ Z22 ad valorem fee 从价费
Uvp?HZ\Z ad valorem tariff 从价关税
+=O:z *O additional allowance 额外免税额
GC~::m~ additional amount for unexpired risk 未过期风险的额外款额
_+U`afV additional assessable profit 补加应评税利润
E?-K_p additional assessment 补加评税
*\>& additional commitment 额外承担
,AJd2i x additional commitment vote 额外承担拨款
S"dQ@r9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R$\ieNb additional dependent parent allowance 供养父母额外免税额
I^o^@C additional provision 额外拨款
W{%M+a[#l additional stamp duty 附加印花税
0
[s1!Cm!i additional tax 补加税罚款;补加税款
9wYbY* j Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
=J:~AD# adjudged bankrupt 被裁定破产
y
Le5, adjudicated bankrupt 裁定破产人
:sf;Fq adjudication fee 裁定费;评定印花税额手续费;评估契据费
t6tqv adjudication of bankruptcy 裁定破产;宣告破产
#(7OvW+y adjudication of insolvency 裁定无力偿还债务
GxBj N7" adjusted actual 经调整的实数;调整后的实数
/a,q4tD@ adjusted current assets 经调整的流动资产;调整后的流动资产
7M4iBk4I adjusted figure 经调整的数字;调整后的数额
P++gR@ adjusted liabilities 经调整的负债;调整后的负债
:F_U^pyG adjusted loss 经调整的亏损;调整后的亏损
!U91 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
OSBE5 adjusted profit 经调整的利润;调整后的利润
hk~s1" adjusted surplus 经调整的盈余额;调整后的盈余额
N.fIg adjusted value 经调整的价值;调整后的价值
uaS?y1:c adjustment 调整;修订;理算〔保险〕
N7NK1<vw2 adjustment centre 调剂中心
zd}"8 adjustment lag 调整过程的时间差距;调整时差
(Lc%G~{ adjustment mechanism 调整机制
Fax73vl|^a adjustment of loss 亏损调整
u`ZnxD> adjustment process 调整过程;调整程序
;gF"o5/Q adjustment range 调整幅度
?HW*qD#k administered exchange rate 受管制汇率
@+xQj.jNC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}5A?WH_ administration expenses 行政费用
yVW )DQ4? administration fee 手续费;行政费
n9#@
e}r administration in bankruptcy 破产管理
[P<oyd@# administration order 遗产管理令
<|{=O9 administrator 管理人;遗产管理人
P\Ka'i administrator of the estate 遗产管理人
Ay{4R admission of debt 债项承认书
]WS 7l@ admission of proof 接纳债权证明
#PiW\Tq advance 放贷款项;垫付款项;预支款项;预付款项
6pH.sX$!_ advance account 暂支帐目;预付款帐户
2nf{2edC advance compensation 预付补偿金
6(eyUgnb advance from shareholder 股东垫款
$ (GXlhA advance pending reimbursement 预支以待日后付还
1(-)$m8} advanced economy 先进经济体系
ZqSczS7uf advancement 预付;预付财产
8garRB{ advances warrant 垫款令
~; MRQE advancing 贷出
m49)c K? adverse balance 逆差
7{p,<Uz<"U adverse exchange 逆汇
ec{pWzAe advertisement addressed to shareholders 在报章刊登的致股东通告
bkV_ ^8 advice for collection 托收通知书
z 6p.{M advice of drawing 提款通知书;汇票通知书
j_k!9"bt advice of payment 付款通知
VlKWWQj Advisory Committee [Securities and Futures Commission]
s8R.?mhH= 谘询委员会〔证券及期货事务监察委员会〕
J"|o g|Tz Advisory Committee on Diversification 经济多元化谘询委员会
F&ux9zP affidavit 誓章;遗产申报誓章
-ohqw+D affidavit of no receipt 述明无收款的誓章
1%>/%eyn5 affiliate 联号;联营公司;附属公司
-&+[/ affiliated company 附属公司;联号;联营公司
1Ztoj}!I affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.8k9yk affordability 负担能力
iZ&