A:
6jdNQC$#B A share A股;甲类股份
s<}d)L( abatement of tax 减税;减扣免税额
^#^\@jLm ABN AMRO Bank N.V. 荷兰银行
jJ(()EJ above-the-line expenditure 线上项目支出;经常预算支出
y.pwj~s above-the-line receipt 线上项目收入;经常预算收入
9&FFp*'3 ABSA Asia Limited 南非联合亚洲有限公司
h x_,>\@ absolute change 绝对数值变更
L=Pz0 absolute expenditure 实际开支
7'pmW,; absolute guideline figure 绝对准则数字
s]D&): absolute interest 绝对权益
;QRnZqSv absolute order of discharge 绝对破产解除令
h3}gg@Fm absolute profit margin 绝对利润幅度
%Ls5:Z= absolute value 实值;绝对值
3hN.`G-E absolutely vested interest 绝对既得权益
1WArgR absorbed cost 已吸收成本;已分摊成本
]\ fXy?2 absorption 吸收;分摊;合并
mBp3_E.t absorption rate 吸收率;摊配率;分摊率
|H.i$8_A ACB Finance Limited 亚洲商业财务有限公司
zvzS$Gpe acceptable form of reciprocity 合理的互惠条件
ZmJ!ZKKch acceptable rate 适当利率;适当汇率
Jp'XZ]o\ acceptance agreement 承兑协议
.Mn+Bd4f acceptance for honour 参加承兑
(JgW")M`cY acceptor 承兑人;接受人;受票人
{giKC)! acceptor for honour 参加承兑人
F|rJ{=x
accident insurance 意外保险
LjE@[@d Accident Insurance Association of Hong Kong 香港意外保险公会
W.B>"u accident insurance scheme 意外保险计划
tA*hh"9 accident year basis 意外年度基准
Lc0U-!{G accommodation 通融;贷款
hkK+BmMj\ accommodation bill 通融票据;空头票据
$r>\y (W accommodation party 汇票代发人
]VYv>o`2 account balance 帐户余额;帐户结余
a!_vd B account book 帐簿
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account collected in advance 预收款项
3!+N}[$iy account current book 往来帐簿
Q|!}&= account of after-acquired property 事后取得的财产报告
c@+ ;4Iz account of defaulter 拖欠帐目
-{ae account payable 应付帐款
1l8kuwH account payee only [A/C payee only] 只可转帐;存入收款人帐户
e:h(, account receivable 应收帐款
vP_V%5~yN account receivable report 应收帐款报表
N33{vx account statement 结单;帐单;会计财务报表
86]})H account title 帐户名称;会计科目
]m>N!Iu accountant's report 会计师报告
z>,fuR?9 Accountant's Report Rules 会计师报告规则
qWQ7:*DL accounting and auditing procedure 会计与审计程序;会计与核数程序
-w0U}Te^ Accounting Arrangements 《会计安排》
3eq VY0q accounting basis 会计基础
x6d0yJ < accounting by Official Receiver 破产管理署署长呈交的帐目
\Y EV
5
Accounting Circular 《会计通告》
A3\%t@y accounting class 会计类别
eH*u,/ accounting date 记帐日期;会计结算日期
D<.zdTo accounting for money 款项核算
CdTyUl Accounting Officer 会计主任
|o:[*2- accounting period 会计报告期;会计期
6{XdLI accounting policy 会计政策;会计方针
]>K02SVT: accounting practice 会计惯例
/(aKhUjhb accounting principle 会计准则
EmaVd+Sw accounting record 会计记录
H%K,2/Nj accounting report 会计报告
q}nL'KQ,n Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Qp~W|zi( Accounting Society of China 中国会计学会
&HPzm6.3 accounting statement 会计报表
\~1>%F'op accounting system 会计制度;会计系统
~-"<)XPe accounting transaction 会计事项;帐务交易
+2}aCoL\ accounting treatment 会计处理
c{iF accounting year 会计年度
DwQaj"1<% accretion 增值;添加
-rEg(@S % accrual 应计项目;应累算数目
" <GDOL accrual basis 应计制;权责发生制
[M^ur%H accrual basis accounting 应计制会计;权责发生制会计
w
Wx,}= accrue 应累算;应计
W6Os|z9&| accrued benefit 应累算利益
. PzlhTL7 accrued charges 应计费用
C$Y pk\p accrued cumulative preference share dividend 应累算的累积优先股股息
2iUdTy$ accrued expenses 应累算费用
*mqoyOa accrued interest payable 应付利息;应计未付利息
~(TS>ck@ accrued interest receivable 应收利息;应计未收利息
++s=$D accrued right 累算权益
lC/4CPKtV accruing profit 应累算的利润
` "Gd/ accumulated fiscal reserve 累积财政储备
nDR)UR accumulated profit 累积利润;滚存溢利
9w-V +Nf accumulated reserve 累积储备
[WOLUb accumulation of surplus income 累积收益盈余
a\wpJ|3{=T acquired assets 既得资产
oSb,)k@ acquisition 收购;购置;取得
-3M6[`/ acquisition cost 购置成本
eBD7 g- acquisition expenses 购置费用
=h~\nTN acquisition of 100% interest 收购全部股权
zh hHA9 acquisition of control 取得控制权
^-CQ9r* acquisition of fixed assets 购置固定资产
t~xp&LQiY acquisition of shell “买壳”
xh7#\m_U8 acquisition price 收购价
YN\!I act of God 天灾
MP Ma acting partner 执事合伙人
?i.]|#{Z active market 买卖活跃的市场;交投畅旺的市场;旺市
R<}Yf[TQ active partner 积极参与的合伙人
z 0;+.E! active trading 交投活跃
Ok-*xd actual circulation 实际流通
* /S=9n0 actual cost 实际成本
q4XS
E, actual expenditure 实际开支;实际支出
V 0<>Xo% actual income 实际入息;实际收入;实际收益
yqpb_h9 actual market 现货市场
+LwE=unS actual price 现货价;实际价格
*/B-%*#I. actual profit 实际利润
mWUo:(U actual quotation 实盘;实际价位;实际报价
EUvxil actual year basis 按实际年度计算
hWGCYkuW actuals 实货
kan?2x actuarial investigation 精算调查
?#F}mOVAa actuarial principle 精算原则
8oI)q4V actuarial report 精算师报告
QI@!QU$K& Actuarial Society of Hong Kong 香港精算学会
Y'NQt?h actuarial valuation 精算师估值
nw3CI&Y` actuary 精算师
9aw- n*< ad referendum agreement 暂定协议;有待覆核的协定
l\W[WQPh ad valorem duty 从价税;按值征税
K!q:A+] ad valorem duty system 从价税制
a7#J af ad valorem fee 从价费
eMf+b;~R ad valorem tariff 从价关税
M[ea!an additional allowance 额外免税额
1uTbN additional amount for unexpired risk 未过期风险的额外款额
<~BheGmmy additional assessable profit 补加应评税利润
m:77pE&o additional assessment 补加评税
8=^o2& additional commitment 额外承担
Ak!l}d additional commitment vote 额外承担拨款
X!0s__IOc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
RVmD& additional dependent parent allowance 供养父母额外免税额
N@UO8'"9K& additional provision 额外拨款
;mV,r,\dH additional stamp duty 附加印花税
Az2HlKF"L additional tax 补加税罚款;补加税款
4
|$|]E Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
ZbJUOa?WF adjudged bankrupt 被裁定破产
f!}c0nb adjudicated bankrupt 裁定破产人
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