A:
hBjVe?{ A share A股;甲类股份
jH(&oV abatement of tax 减税;减扣免税额
JwjI{,jY ABN AMRO Bank N.V. 荷兰银行
Rl1$?l6Rf above-the-line expenditure 线上项目支出;经常预算支出
` ovgWv above-the-line receipt 线上项目收入;经常预算收入
\N? 7WQ ABSA Asia Limited 南非联合亚洲有限公司
FtN}]@F absolute change 绝对数值变更
}X.>4\B5 absolute expenditure 实际开支
3!>/smb! absolute guideline figure 绝对准则数字
&&&9 absolute interest 绝对权益
z*RSMfRW absolute order of discharge 绝对破产解除令
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nm&~ absolute profit margin 绝对利润幅度
=9^Q"t4 absolute value 实值;绝对值
p+RAtR f absolutely vested interest 绝对既得权益
>'N!dM.+9 absorbed cost 已吸收成本;已分摊成本
vmvFBzLR absorption 吸收;分摊;合并
m#*h{U$ absorption rate 吸收率;摊配率;分摊率
("OAPr\2dw ACB Finance Limited 亚洲商业财务有限公司
vm|!{5l:=y acceptable form of reciprocity 合理的互惠条件
W,DZ ;).% acceptable rate 适当利率;适当汇率
WK*S4c acceptance agreement 承兑协议
R+d<
fe acceptance for honour 参加承兑
w(Gz({l+ acceptor 承兑人;接受人;受票人
kymn)Ea acceptor for honour 参加承兑人
aV<^IxE; accident insurance 意外保险
xHHV=M2l(s Accident Insurance Association of Hong Kong 香港意外保险公会
&-=K:;x accident insurance scheme 意外保险计划
"NKf0F accident year basis 意外年度基准
U~wjR"=' accommodation 通融;贷款
x)3~il5 accommodation bill 通融票据;空头票据
p!}ZdX[u accommodation party 汇票代发人
mW~P!7] account balance 帐户余额;帐户结余
U_l7CCK + account book 帐簿
G,=F<TnI' account collected in advance 预收款项
D;jK/2 account current book 往来帐簿
#Mg lHQO+ account of after-acquired property 事后取得的财产报告
Ge^Qar account of defaulter 拖欠帐目
@ ICbKg: account payable 应付帐款
f|#8qiUS account payee only [A/C payee only] 只可转帐;存入收款人帐户
Fom>'g* account receivable 应收帐款
]rnXNn; account receivable report 应收帐款报表
I(n }<)eF account statement 结单;帐单;会计财务报表
p-,Iio+ account title 帐户名称;会计科目
0aogBg_@K accountant's report 会计师报告
mL$f[ Accountant's Report Rules 会计师报告规则
0yz~W(tsm accounting and auditing procedure 会计与审计程序;会计与核数程序
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w,2 Accounting Arrangements 《会计安排》
9_UN.] accounting basis 会计基础
+bUW!$G accounting by Official Receiver 破产管理署署长呈交的帐目
-TTs.O8P|< Accounting Circular 《会计通告》
=e{.yggE accounting class 会计类别
r1;e 0\?` accounting date 记帐日期;会计结算日期
Yy hny[fa9 accounting for money 款项核算
lVoik*,B Accounting Officer 会计主任
(UGol[f< accounting period 会计报告期;会计期
'B`#:tX^N accounting policy 会计政策;会计方针
84^[/d;! accounting practice 会计惯例
IC/Q accounting principle 会计准则
LWD#a~ accounting record 会计记录
nv)))I\ accounting report 会计报告
pv&^D,H, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
oNIFx5*Z Accounting Society of China 中国会计学会
(ND%} accounting statement 会计报表
Z(;AyTXA accounting system 会计制度;会计系统
;Xu22fKh accounting transaction 会计事项;帐务交易
P6YQK+ accounting treatment 会计处理
B?3juyB`-- accounting year 会计年度
hVM2/j accretion 增值;添加
Xu#:Fe}: accrual 应计项目;应累算数目
Xpl?g=B&u accrual basis 应计制;权责发生制
88 l,&2q accrual basis accounting 应计制会计;权责发生制会计
8_a3'o%5 accrue 应累算;应计
`%=<R-/#7S accrued benefit 应累算利益
iP#=:HZu; accrued charges 应计费用
J{tVa(. accrued cumulative preference share dividend 应累算的累积优先股股息
qjAh6Q/E` accrued expenses 应累算费用
*ik/p accrued interest payable 应付利息;应计未付利息
#tDW!Xv? accrued interest receivable 应收利息;应计未收利息
Y)Tl< accrued right 累算权益
5g>wV
accruing profit 应累算的利润
c`jDW S accumulated fiscal reserve 累积财政储备
|dk[cX> accumulated profit 累积利润;滚存溢利
8W -@N accumulated reserve 累积储备
1
i3k accumulation of surplus income 累积收益盈余
xA #H0?a] acquired assets 既得资产
k':s =IXW acquisition 收购;购置;取得
6t7fa< acquisition cost 购置成本
vq>l>as9O acquisition expenses 购置费用
k>5 O`Y: acquisition of 100% interest 收购全部股权
;LQ9#M? acquisition of control 取得控制权
,Sg33N? acquisition of fixed assets 购置固定资产
opD-vDa h acquisition of shell “买壳”
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acquisition price 收购价
L/i(KF{ act of God 天灾
ARWZ; GX acting partner 执事合伙人
D:JS)+] active market 买卖活跃的市场;交投畅旺的市场;旺市
9i%9
active partner 积极参与的合伙人
wf9z"B active trading 交投活跃
%K1")s actual circulation 实际流通
u7].}60.' actual cost 实际成本
z"UPyW1? actual expenditure 实际开支;实际支出
_a5(s2wq+ actual income 实际入息;实际收入;实际收益
,2,5Odrz actual market 现货市场
mCdgKr|n actual price 现货价;实际价格
e&1\'Zq?> actual profit 实际利润
Mu2`ODe] actual quotation 实盘;实际价位;实际报价
BJ5}GX! actual year basis 按实际年度计算
BQ#L+9% actuals 实货
m@\ZHbq actuarial investigation 精算调查
@Y-TOCadT actuarial principle 精算原则
0^&!6R actuarial report 精算师报告
Cj^{9'0 Actuarial Society of Hong Kong 香港精算学会
x8"#!Pw:`" actuarial valuation 精算师估值
>qh?L#Fk actuary 精算师
Cv^`&\[SW+ ad referendum agreement 暂定协议;有待覆核的协定
6ep>hS4A& ad valorem duty 从价税;按值征税
Yb:pAzw6 ad valorem duty system 从价税制
:(p)1=I ad valorem fee 从价费
r}W2 Ak\ ad valorem tariff 从价关税
kg>>D additional allowance 额外免税额
o@k84+tn( additional amount for unexpired risk 未过期风险的额外款额
h{_*oBa additional assessable profit 补加应评税利润
0m)&YFZ[( additional assessment 补加评税
Qf@iU%G additional commitment 额外承担
f$F*3 additional commitment vote 额外承担拨款
j *3}1L4P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
sbS~N*{E additional dependent parent allowance 供养父母额外免税额
ROdK8*jL additional provision 额外拨款
ZnfNQl[ additional stamp duty 附加印花税
v>mn/a additional tax 补加税罚款;补加税款
NXU`wnVJ Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
aE/D*.0NI adjudged bankrupt 被裁定破产
lddp^ #f adjudicated bankrupt 裁定破产人
T3 pdx~66 adjudication fee 裁定费;评定印花税额手续费;评估契据费
|B^G:7c adjudication of bankruptcy 裁定破产;宣告破产
AGq>=avv adjudication of insolvency 裁定无力偿还债务
9wh2f7k adjusted actual 经调整的实数;调整后的实数
]'h; {;ug adjusted current assets 经调整的流动资产;调整后的流动资产
XG 0v adjusted figure 经调整的数字;调整后的数额
VQxpN 1 adjusted liabilities 经调整的负债;调整后的负债
_Qd,VE
8u adjusted loss 经调整的亏损;调整后的亏损
o6L9UdT adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
r;gP}H ? adjusted profit 经调整的利润;调整后的利润
UtJ a3ya adjusted surplus 经调整的盈余额;调整后的盈余额
_MfD adjusted value 经调整的价值;调整后的价值
AK-}V4C/A adjustment 调整;修订;理算〔保险〕
MGt]' } adjustment centre 调剂中心
JTW)*q9a adjustment lag 调整过程的时间差距;调整时差
Q6'nSBi:A_ adjustment mechanism 调整机制
L*JPe"N-e adjustment of loss 亏损调整
;>"nn
VW adjustment process 调整过程;调整程序
uf' 4' adjustment range 调整幅度
76H!)={ administered exchange rate 受管制汇率
i::\Z$L";i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n&Yk< administration expenses 行政费用
]Pc^#=(R0 administration fee 手续费;行政费
A3{0q>CC administration in bankruptcy 破产管理
ziEz.Wn" administration order 遗产管理令
kXc25y'blP administrator 管理人;遗产管理人
Q0cRH"!: administrator of the estate 遗产管理人
Y(6Sp'0 admission of debt 债项承认书
..<3%fL3 admission of proof 接纳债权证明
XL5Es:"+?S advance 放贷款项;垫付款项;预支款项;预付款项
]}PV"|#K{c advance account 暂支帐目;预付款帐户
H0*,8i5I advance compensation 预付补偿金
@pza>^wk advance from shareholder 股东垫款
RBGX_v? advance pending reimbursement 预支以待日后付还
v:|(8Y advanced economy 先进经济体系
)qU7`0'8 advancement 预付;预付财产
.$rC0<G[K advances warrant 垫款令
ra6o>lI(, advancing 贷出
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