A:
{zFMmPid A share A股;甲类股份
7[wieYj{ abatement of tax 减税;减扣免税额
.>nRzgo ABN AMRO Bank N.V. 荷兰银行
3yXY.>' above-the-line expenditure 线上项目支出;经常预算支出
---N9I above-the-line receipt 线上项目收入;经常预算收入
o8vug$=Z ABSA Asia Limited 南非联合亚洲有限公司
nNU2([ absolute change 绝对数值变更
wa3}SB absolute expenditure 实际开支
FsryEHz absolute guideline figure 绝对准则数字
+t;7tQDVB absolute interest 绝对权益
k;L6R!V absolute order of discharge 绝对破产解除令
D#)b+7N- absolute profit margin 绝对利润幅度
E+JqWR5 absolute value 实值;绝对值
V2G6Kw9gt absolutely vested interest 绝对既得权益
]$_NyAoBb absorbed cost 已吸收成本;已分摊成本
kSh( u absorption 吸收;分摊;合并
?F;8Pa/ absorption rate 吸收率;摊配率;分摊率
!v0LBe4 ACB Finance Limited 亚洲商业财务有限公司
>dG[G> acceptable form of reciprocity 合理的互惠条件
C>w|a acceptable rate 适当利率;适当汇率
= 9]~yt acceptance agreement 承兑协议
w+{LAS acceptance for honour 参加承兑
\'bzt"f$j acceptor 承兑人;接受人;受票人
-D$8 acceptor for honour 参加承兑人
m9Hit8f@Q accident insurance 意外保险
*D3/@S$B Accident Insurance Association of Hong Kong 香港意外保险公会
tNX|U:Y* accident insurance scheme 意外保险计划
ZQ0F$J)2~ accident year basis 意外年度基准
:08,JL{ accommodation 通融;贷款
}Z,x~G accommodation bill 通融票据;空头票据
IB7E}56l accommodation party 汇票代发人
# Vha7 account balance 帐户余额;帐户结余
Qz
N&>sk" account book 帐簿
E\,-XH account collected in advance 预收款项
1y4 account current book 往来帐簿
<A'$%`6m account of after-acquired property 事后取得的财产报告
0_t`%l= account of defaulter 拖欠帐目
8*T=Xei8 account payable 应付帐款
*`RkTcG account payee only [A/C payee only] 只可转帐;存入收款人帐户
`^y7f account receivable 应收帐款
][h} account receivable report 应收帐款报表
(ICd} account statement 结单;帐单;会计财务报表
\;"=QmRD%: account title 帐户名称;会计科目
f`=-US accountant's report 会计师报告
\} :PLCKT Accountant's Report Rules 会计师报告规则
*=7U4W accounting and auditing procedure 会计与审计程序;会计与核数程序
,nB5/Lx Accounting Arrangements 《会计安排》
tC9n
k5~ accounting basis 会计基础
Oo%d]8W accounting by Official Receiver 破产管理署署长呈交的帐目
[1
9,&]z Accounting Circular 《会计通告》
ilx)*Y accounting class 会计类别
Hg$lXtn] accounting date 记帐日期;会计结算日期
,Vk3kmuvr] accounting for money 款项核算
NPe%F+X Accounting Officer 会计主任
<HVt
V9R accounting period 会计报告期;会计期
EJNU761 accounting policy 会计政策;会计方针
>s?S+W[L accounting practice 会计惯例
YVanW accounting principle 会计准则
'u b@]ru| accounting record 会计记录
$'hEz/ accounting report 会计报告
:A'y+MnK< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=zKM=qba Accounting Society of China 中国会计学会
'(L7;+E accounting statement 会计报表
e;}7G accounting system 会计制度;会计系统
M1iS(x accounting transaction 会计事项;帐务交易
)f<z%:I+Z accounting treatment 会计处理
u^qT2Ss0 accounting year 会计年度
ah+iZ}E% accretion 增值;添加
wx0j(:B] accrual 应计项目;应累算数目
X*@dj_, accrual basis 应计制;权责发生制
xx%j.zDI] accrual basis accounting 应计制会计;权责发生制会计
r
# cGop] accrue 应累算;应计
_8_R 1s accrued benefit 应累算利益
psMvq@> accrued charges 应计费用
*6DB0X_-} accrued cumulative preference share dividend 应累算的累积优先股股息
g~A`N=r;h accrued expenses 应累算费用
-:y,N
9^ accrued interest payable 应付利息;应计未付利息
P! #[mio accrued interest receivable 应收利息;应计未收利息
+s DV~\Vu accrued right 累算权益
1F&Trqq accruing profit 应累算的利润
&AbNWtCV+G accumulated fiscal reserve 累积财政储备
*.d)OOpLo accumulated profit 累积利润;滚存溢利
\ Et3|Iv accumulated reserve 累积储备
oHn
Ky[1 accumulation of surplus income 累积收益盈余
=.]4;z acquired assets 既得资产
SmSH2m- acquisition 收购;购置;取得
e [mm acquisition cost 购置成本
6.nCV0xA acquisition expenses 购置费用
s{\8om'- acquisition of 100% interest 收购全部股权
EE'io5\et acquisition of control 取得控制权
+Kbjzh3<wG acquisition of fixed assets 购置固定资产
{:$>t~=D acquisition of shell “买壳”
f5VLw`m}.8 acquisition price 收购价
]*[ 2$ act of God 天灾
&H/'rd0M acting partner 执事合伙人
CD( :jM? active market 买卖活跃的市场;交投畅旺的市场;旺市
iN8zo:&Z active partner 积极参与的合伙人
lBvR+9Qw active trading 交投活跃
xH"/1g actual circulation 实际流通
"8jf81V* actual cost 实际成本
7/@TF/V actual expenditure 实际开支;实际支出
A1>OY^p3% actual income 实际入息;实际收入;实际收益
O so#+ actual market 现货市场
*@=/qkaJaI actual price 现货价;实际价格
~^fZx5 actual profit 实际利润
XXcl{1Kp!@ actual quotation 实盘;实际价位;实际报价
Jgd'1'FOs actual year basis 按实际年度计算
co|aC!7 actuals 实货
EC!02S actuarial investigation 精算调查
62o:,IcoG actuarial principle 精算原则
.Una+Z actuarial report 精算师报告
ARwD~Tr Actuarial Society of Hong Kong 香港精算学会
8ek@: Mw actuarial valuation 精算师估值
_
y8Wn}19f actuary 精算师
o5uph=Q{ ad referendum agreement 暂定协议;有待覆核的协定
peuZ&yK+" ad valorem duty 从价税;按值征税
jc[Y}gd, ad valorem duty system 从价税制
O$j7i:G'5 ad valorem fee 从价费
'3DXPR^B6 ad valorem tariff 从价关税
ca*DZG/ additional allowance 额外免税额
']z{{UNUN additional amount for unexpired risk 未过期风险的额外款额
xvl#w additional assessable profit 补加应评税利润
rkCx{pe9 additional assessment 补加评税
4`]^@"{ additional commitment 额外承担
]i ,{ additional commitment vote 额外承担拨款
FX`>J6l:X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KD7dye additional dependent parent allowance 供养父母额外免税额
Tg)|or/% additional provision 额外拨款
O6a<`]F additional stamp duty 附加印花税
zC@o additional tax 补加税罚款;补加税款
j<jN05p Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
})8N5C+KU adjudged bankrupt 被裁定破产
vB|hZTW adjudicated bankrupt 裁定破产人
a PfO$b: adjudication fee 裁定费;评定印花税额手续费;评估契据费
suiS&$-E adjudication of bankruptcy 裁定破产;宣告破产
A,hJIe adjudication of insolvency 裁定无力偿还债务
cyv`B3} adjusted actual 经调整的实数;调整后的实数
udUyh%n adjusted current assets 经调整的流动资产;调整后的流动资产
pVw}g@<M adjusted figure 经调整的数字;调整后的数额
)SRefW.v adjusted liabilities 经调整的负债;调整后的负债
QP8Ei~ adjusted loss 经调整的亏损;调整后的亏损
ujq=F adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
9gEwh< adjusted profit 经调整的利润;调整后的利润
?;+1)> { adjusted surplus 经调整的盈余额;调整后的盈余额
]kRfB:4ED adjusted value 经调整的价值;调整后的价值
"ZoRZ'i adjustment 调整;修订;理算〔保险〕
1AfnzGvA adjustment centre 调剂中心
}mq6]ZrK adjustment lag 调整过程的时间差距;调整时差
a85$K$b> adjustment mechanism 调整机制
xU>WEm2 adjustment of loss 亏损调整
" H&W}N adjustment process 调整过程;调整程序
ex9g?*Q adjustment range 调整幅度
#9}D4i.`} administered exchange rate 受管制汇率
u#;7<.D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(%e.:W${ administration expenses 行政费用
T?soJ]A administration fee 手续费;行政费
ukfQe }I administration in bankruptcy 破产管理
ag#S6E^%S administration order 遗产管理令
*,8^@(th administrator 管理人;遗产管理人
fg!__Rdi administrator of the estate 遗产管理人
zrL$]Oy}x admission of debt 债项承认书
)c83/= <v admission of proof 接纳债权证明
foF({4q7b^ advance 放贷款项;垫付款项;预支款项;预付款项
mPN@{.(j advance account 暂支帐目;预付款帐户
A gg<tM{yB advance compensation 预付补偿金
H*&f: