A:
w9<'0wcs A share A股;甲类股份
XD8I.q abatement of tax 减税;减扣免税额
~7KH/%Z- ABN AMRO Bank N.V. 荷兰银行
pO7OP"q1 above-the-line expenditure 线上项目支出;经常预算支出
x=xo9wEg above-the-line receipt 线上项目收入;经常预算收入
Mb[4_Dc ABSA Asia Limited 南非联合亚洲有限公司
LI3L~6A> absolute change 绝对数值变更
0 AffD: absolute expenditure 实际开支
KWjhkRK4] absolute guideline figure 绝对准则数字
Spx%`O< absolute interest 绝对权益
7- LjBlH absolute order of discharge 绝对破产解除令
ko[d axUB absolute profit margin 绝对利润幅度
fPKpV`Hr3 absolute value 实值;绝对值
W ).Kq- absolutely vested interest 绝对既得权益
fVY I absorbed cost 已吸收成本;已分摊成本
CC"a2Hu/ absorption 吸收;分摊;合并
]nebL{}5 absorption rate 吸收率;摊配率;分摊率
gI2'[OU ACB Finance Limited 亚洲商业财务有限公司
z&9MkbH1 acceptable form of reciprocity 合理的互惠条件
}PBL acceptable rate 适当利率;适当汇率
n!~ $Z/ acceptance agreement 承兑协议
j0~c2 acceptance for honour 参加承兑
c-(dm:
acceptor 承兑人;接受人;受票人
65O 8?I acceptor for honour 参加承兑人
T6\]*mlr accident insurance 意外保险
|:#Ug Accident Insurance Association of Hong Kong 香港意外保险公会
Z?=o(hkd accident insurance scheme 意外保险计划
CYE[$*g6y accident year basis 意外年度基准
EZ"i0u accommodation 通融;贷款
{.e+?V2>_ accommodation bill 通融票据;空头票据
hg0{x/Dgny accommodation party 汇票代发人
TW(X#T@Z6I account balance 帐户余额;帐户结余
3 V ^5 4_ account book 帐簿
yl@Nyu account collected in advance 预收款项
LprGsqr: account current book 往来帐簿
u
ynudO account of after-acquired property 事后取得的财产报告
Vq-Kl[-| account of defaulter 拖欠帐目
HbB8A#u account payable 应付帐款
'-N5F account payee only [A/C payee only] 只可转帐;存入收款人帐户
#T>?g5I account receivable 应收帐款
O>nMeU account receivable report 应收帐款报表
t, /8U account statement 结单;帐单;会计财务报表
P`Now7!
GW account title 帐户名称;会计科目
cU ?F D accountant's report 会计师报告
<N~9=g3 Accountant's Report Rules 会计师报告规则
`w>D6K+ accounting and auditing procedure 会计与审计程序;会计与核数程序
B?^~1Ua9Zv Accounting Arrangements 《会计安排》
rX5"p!z accounting basis 会计基础
RR+kjK? accounting by Official Receiver 破产管理署署长呈交的帐目
jLMy27Cn Accounting Circular 《会计通告》
y O@1# accounting class 会计类别
4<PupJ accounting date 记帐日期;会计结算日期
j8 2w
3 accounting for money 款项核算
wM7Iu86 Accounting Officer 会计主任
Ey U6^ accounting period 会计报告期;会计期
jwLZC accounting policy 会计政策;会计方针
f2o6GC_ accounting practice 会计惯例
k%Tp9x$ accounting principle 会计准则
I9xu3izAmR accounting record 会计记录
u$5.GmKm accounting report 会计报告
$vO<v<I'Gb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J> ,w},` Accounting Society of China 中国会计学会
QbSLSMoL accounting statement 会计报表
7\yh(+ kN accounting system 会计制度;会计系统
wVI_SQ<8V accounting transaction 会计事项;帐务交易
L.. accounting treatment 会计处理
L.-qTh^P accounting year 会计年度
V6c8o2G;+ accretion 增值;添加
#tsP accrual 应计项目;应累算数目
kxEq_FX accrual basis 应计制;权责发生制
9SA %' accrual basis accounting 应计制会计;权责发生制会计
PcZ<JJ16F$ accrue 应累算;应计
XI$W accrued benefit 应累算利益
Uea2WJpX accrued charges 应计费用
H<ovIMd accrued cumulative preference share dividend 应累算的累积优先股股息
z!b:|*m]w accrued expenses 应累算费用
Uy|!f]"? accrued interest payable 应付利息;应计未付利息
ARnq~E@1 accrued interest receivable 应收利息;应计未收利息
NPO!J^^ accrued right 累算权益
*w^!\ accruing profit 应累算的利润
0(u}z accumulated fiscal reserve 累积财政储备
o2$A2L9P accumulated profit 累积利润;滚存溢利
A@d 2Ukv accumulated reserve 累积储备
W]bytsl accumulation of surplus income 累积收益盈余
=Xid"$ acquired assets 既得资产
(Lh!7g/0N acquisition 收购;购置;取得
M
e:l)8+ acquisition cost 购置成本
P<[)
qq@; acquisition expenses 购置费用
z.)*/HGJm acquisition of 100% interest 收购全部股权
!U2<\!_ acquisition of control 取得控制权
uhaHY`w acquisition of fixed assets 购置固定资产
.)%,R acquisition of shell “买壳”
dikX_ Q>D acquisition price 收购价
_*sd# act of God 天灾
!J {[XT acting partner 执事合伙人
ER&\2,fZ active market 买卖活跃的市场;交投畅旺的市场;旺市
k+i0@G'C( active partner 积极参与的合伙人
!P=L0A` active trading 交投活跃
#^|2PFh5 actual circulation 实际流通
>bhF{*t#;y actual cost 实际成本
qyy. &+ actual expenditure 实际开支;实际支出
YFj#{C. actual income 实际入息;实际收入;实际收益
?/,V{!UTtq actual market 现货市场
,.=7{y~ actual price 现货价;实际价格
n^qwE actual profit 实际利润
=\i%,YY actual quotation 实盘;实际价位;实际报价
r~,3 actual year basis 按实际年度计算
0/z$W.! actuals 实货
+Qzl-eN/+ actuarial investigation 精算调查
mdmJne. actuarial principle 精算原则
QiVKaBS8 actuarial report 精算师报告
}LEasj Actuarial Society of Hong Kong 香港精算学会
z([HGq5 actuarial valuation 精算师估值
>8vq`,e actuary 精算师
1Zo3K<*J ad referendum agreement 暂定协议;有待覆核的协定
D^];6\=.i ad valorem duty 从价税;按值征税
w9gfva$& ad valorem duty system 从价税制
0R]'HA> ad valorem fee 从价费
@l_rB~ ad valorem tariff 从价关税
Yyw3+3 additional allowance 额外免税额
o:as}7/^ additional amount for unexpired risk 未过期风险的额外款额
$|!3ks additional assessable profit 补加应评税利润
SD:Bw0gzrI additional assessment 补加评税
2Mw` additional commitment 额外承担
28}L.>5k additional commitment vote 额外承担拨款
l[WX77bp= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
+^rt48${ y additional dependent parent allowance 供养父母额外免税额
j/ARTaO1]" additional provision 额外拨款
%(\et%[] additional stamp duty 附加印花税
brqmi<*9"[ additional tax 补加税罚款;补加税款
0Uk;&a0s Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
Tz\v.&? $ adjudged bankrupt 被裁定破产
~Hx>yn94e adjudicated bankrupt 裁定破产人
0NvicZ7VR
adjudication fee 裁定费;评定印花税额手续费;评估契据费
)U}`x }:, adjudication of bankruptcy 裁定破产;宣告破产
00Ye
]j_ adjudication of insolvency 裁定无力偿还债务
c47.,oTo adjusted actual 经调整的实数;调整后的实数
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Kt&bKL adjusted current assets 经调整的流动资产;调整后的流动资产
ojIGfQV adjusted figure 经调整的数字;调整后的数额
@zt "Y~9i adjusted liabilities 经调整的负债;调整后的负债
{HVsRpNEf adjusted loss 经调整的亏损;调整后的亏损
qyY/:&E, Z 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
mGw*6kOIS adjusted profit 经调整的利润;调整后的利润
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b)J adjusted surplus 经调整的盈余额;调整后的盈余额
d=g,s[FMm adjusted value 经调整的价值;调整后的价值
m^tf=O< adjustment 调整;修订;理算〔保险〕
ZNDjk adjustment centre 调剂中心
T{'oR .g, adjustment lag 调整过程的时间差距;调整时差
mMK 93Ng"& adjustment mechanism 调整机制
1n>AN.nI adjustment of loss 亏损调整
B6!ni@$M8X adjustment process 调整过程;调整程序
2aUE<@RU[ adjustment range 调整幅度
9A\\2Zz6F administered exchange rate 受管制汇率
iVM% ]\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
O&dh< administration expenses 行政费用
3X`N~_+ administration fee 手续费;行政费
-e+im(2D= administration in bankruptcy 破产管理
j4(f1 administration order 遗产管理令
{^R"V ,) administrator 管理人;遗产管理人
H"pwIiC administrator of the estate 遗产管理人
=u5( zaBe admission of debt 债项承认书
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