A:
oW3{&vfz A share A股;甲类股份
\:ntqj&A| abatement of tax 减税;减扣免税额
XmN3[j ABN AMRO Bank N.V. 荷兰银行
J/Ki]T9 above-the-line expenditure 线上项目支出;经常预算支出
d54(6N% above-the-line receipt 线上项目收入;经常预算收入
4h wUH ABSA Asia Limited 南非联合亚洲有限公司
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=k9z<y8 absolute change 绝对数值变更
OV ~|@{6T absolute expenditure 实际开支
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D, absolute guideline figure 绝对准则数字
@(2DfrC absolute interest 绝对权益
fwB+f`w` absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度
>i=^Mh-bm absolute value 实值;绝对值
oyV@BHJO@ absolutely vested interest 绝对既得权益
xgP/BK2" absorbed cost 已吸收成本;已分摊成本
44axOk!G[/ absorption 吸收;分摊;合并
7Wub@Mp absorption rate 吸收率;摊配率;分摊率
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TG/J ACB Finance Limited 亚洲商业财务有限公司
<*u[< acceptable form of reciprocity 合理的互惠条件
&scHyt acceptable rate 适当利率;适当汇率
Qk?;n F acceptance agreement 承兑协议
#7K&x.w$ acceptance for honour 参加承兑
!Tuc#yFw acceptor 承兑人;接受人;受票人
gf2<dEff acceptor for honour 参加承兑人
ZVu&q{s, accident insurance 意外保险
.nX+!EXeS Accident Insurance Association of Hong Kong 香港意外保险公会
PEZ~og:w accident insurance scheme 意外保险计划
lAuI?/E accident year basis 意外年度基准
RGy4p)z*+ accommodation 通融;贷款
}|>mR]; accommodation bill 通融票据;空头票据
l?E7'OEF: accommodation party 汇票代发人
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"j account balance 帐户余额;帐户结余
Q.:SIBP account book 帐簿
Yy]^_,r account collected in advance 预收款项
D/pc)3Ofe account current book 往来帐簿
}WXO[ +l account of after-acquired property 事后取得的财产报告
g|_-O"l account of defaulter 拖欠帐目
Kj;gxYD>6 account payable 应付帐款
$8#zPJR& account payee only [A/C payee only] 只可转帐;存入收款人帐户
z;`o>Ja2 account receivable 应收帐款
{~7VA account receivable report 应收帐款报表
KsI[ account statement 结单;帐单;会计财务报表
((L=1]w account title 帐户名称;会计科目
"1P8[ accountant's report 会计师报告
gE8p**LT+ Accountant's Report Rules 会计师报告规则
VE{[52 accounting and auditing procedure 会计与审计程序;会计与核数程序
EJ&[I%jU Accounting Arrangements 《会计安排》
X=]FVHV; accounting basis 会计基础
)+T\LU accounting by Official Receiver 破产管理署署长呈交的帐目
'P(S*sr Accounting Circular 《会计通告》
Dlhb'*@ accounting class 会计类别
f%ude@E3 accounting date 记帐日期;会计结算日期
2VaQxctk accounting for money 款项核算
=y.!Ny5A Accounting Officer 会计主任
& xOEp accounting period 会计报告期;会计期
GQ~wx1jj1 accounting policy 会计政策;会计方针
$OU,| D accounting practice 会计惯例
td{M%D,R" accounting principle 会计准则
nE+OBdl accounting record 会计记录
tM3eB= .* accounting report 会计报告
],{b&\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*k$&U3= Accounting Society of China 中国会计学会
R<aF;Rvb5 accounting statement 会计报表
]H8,} accounting system 会计制度;会计系统
j8kax/*[ accounting transaction 会计事项;帐务交易
MzLnD D^ accounting treatment 会计处理
W]cJP accounting year 会计年度
lrg3n[y-l accretion 增值;添加
?.66B9Lld accrual 应计项目;应累算数目
|#^##^cF/ accrual basis 应计制;权责发生制
|f+|OZY accrual basis accounting 应计制会计;权责发生制会计
Lk{ES$ accrue 应累算;应计
pj?wQ' accrued benefit 应累算利益
z^s/7Va[ accrued charges 应计费用
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WaI[n} accrued cumulative preference share dividend 应累算的累积优先股股息
1j7^2Y|UT` accrued expenses 应累算费用
7u/_3x1 accrued interest payable 应付利息;应计未付利息
QfjgBJo% accrued interest receivable 应收利息;应计未收利息
-m*IpDi accrued right 累算权益
r(9#kLXg accruing profit 应累算的利润
mZLrU<)Y accumulated fiscal reserve 累积财政储备
nRq@hk accumulated profit 累积利润;滚存溢利
/y/O&`X( accumulated reserve 累积储备
>R"]{y accumulation of surplus income 累积收益盈余
mD@#,B7A acquired assets 既得资产
F&?&8. acquisition 收购;购置;取得
=8BMCedH| acquisition cost 购置成本
$S{B{FK acquisition expenses 购置费用
-7^?40A acquisition of 100% interest 收购全部股权
}S84^2J_ acquisition of control 取得控制权
04{*iS95J acquisition of fixed assets 购置固定资产
p&'oJy.P acquisition of shell “买壳”
PMPB}-d acquisition price 收购价
.{U@Hva_K act of God 天灾
?CSc5b`eo acting partner 执事合伙人
gaeMcL_^a active market 买卖活跃的市场;交投畅旺的市场;旺市
S !Dq8 active partner 积极参与的合伙人
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active trading 交投活跃
D{1k{/cF actual circulation 实际流通
Z6@W)Q X actual cost 实际成本
'r_{T= actual expenditure 实际开支;实际支出
*h59Vaoc actual income 实际入息;实际收入;实际收益
{=n-S2% actual market 现货市场
;OjxEXaq actual price 现货价;实际价格
w6ZyMR,T actual profit 实际利润
Y>v(UU actual quotation 实盘;实际价位;实际报价
bs{i@1$ actual year basis 按实际年度计算
!ER,o_T< actuals 实货
nlv8HC actuarial investigation 精算调查
,CACQhrng actuarial principle 精算原则
r9:Cq actuarial report 精算师报告
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&mNx Actuarial Society of Hong Kong 香港精算学会
?V6A:8t, actuarial valuation 精算师估值
x;d*?69f] actuary 精算师
UuDs ad referendum agreement 暂定协议;有待覆核的协定
[k)xn3[ ad valorem duty 从价税;按值征税
$-4OveS~B ad valorem duty system 从价税制
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p4 ad valorem fee 从价费
U/2]ACGCN^ ad valorem tariff 从价关税
h>>KH*dQ additional allowance 额外免税额
]:Y@pZ additional amount for unexpired risk 未过期风险的额外款额
(.6~t<DRv additional assessable profit 补加应评税利润
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