A:
!;d>}iE A share A股;甲类股份
8Z"f" abatement of tax 减税;减扣免税额
">20`Mj8 ABN AMRO Bank N.V. 荷兰银行
3u+i above-the-line expenditure 线上项目支出;经常预算支出
O,vC:av above-the-line receipt 线上项目收入;经常预算收入
T{-gbo`Yji ABSA Asia Limited 南非联合亚洲有限公司
1,]FLsuy absolute change 绝对数值变更
W! Hn`T absolute expenditure 实际开支
TiG?r$6v% absolute guideline figure 绝对准则数字
{X_I>)Wg absolute interest 绝对权益
qHo Hh absolute order of discharge 绝对破产解除令
&N+`O)$ absolute profit margin 绝对利润幅度
~_F;>N~ absolute value 实值;绝对值
T(]*jaB absolutely vested interest 绝对既得权益
0*oavY* absorbed cost 已吸收成本;已分摊成本
AGjjhbGB absorption 吸收;分摊;合并
>ZeARCf"f absorption rate 吸收率;摊配率;分摊率
TXf60{:f ACB Finance Limited 亚洲商业财务有限公司
Z5*(xony0 acceptable form of reciprocity 合理的互惠条件
N[fwd=$\# acceptable rate 适当利率;适当汇率
xirq$sEl acceptance agreement 承兑协议
L<B)BEE. acceptance for honour 参加承兑
^Pu:&:ki acceptor 承兑人;接受人;受票人
$d4&H/u^ acceptor for honour 参加承兑人
^K_FGE0ec accident insurance 意外保险
h;y}g/HZ Accident Insurance Association of Hong Kong 香港意外保险公会
Qe4 % A accident insurance scheme 意外保险计划
X%N!gy accident year basis 意外年度基准
PBFpV8P, accommodation 通融;贷款
s1#A0%gx accommodation bill 通融票据;空头票据
bKzG5|Qu accommodation party 汇票代发人
D&G?Klq account balance 帐户余额;帐户结余
Uq{$j5p8 account book 帐簿
@#-\BQ; account collected in advance 预收款项
-Lb7=98 account current book 往来帐簿
i:jB account of after-acquired property 事后取得的财产报告
Dsc0;7~6 account of defaulter 拖欠帐目
lFSvHs5 account payable 应付帐款
9vwm
RVN account payee only [A/C payee only] 只可转帐;存入收款人帐户
:2/jI:L~ account receivable 应收帐款
.}Ys+d1b9c account receivable report 应收帐款报表
E`hR(UL
? account statement 结单;帐单;会计财务报表
euRKYGW account title 帐户名称;会计科目
GRVF/hPn accountant's report 会计师报告
BSB&zp Accountant's Report Rules 会计师报告规则
v&d'ABeT accounting and auditing procedure 会计与审计程序;会计与核数程序
2mMi=pv9 Accounting Arrangements 《会计安排》
,=c(P9}^ accounting basis 会计基础
Q>9bKP accounting by Official Receiver 破产管理署署长呈交的帐目
%X}vuE[[UC Accounting Circular 《会计通告》
j8PeO&n> accounting class 会计类别
!>=lah$& accounting date 记帐日期;会计结算日期
U /~uu accounting for money 款项核算
q8;MPXSG3 Accounting Officer 会计主任
4`fV_H.8 accounting period 会计报告期;会计期
k'PvQl"I accounting policy 会计政策;会计方针
a^E>LJL accounting practice 会计惯例
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accounting principle 会计准则
~-uf%= accounting record 会计记录
^6F, lS _t accounting report 会计报告
7 b( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YjJ^SU`* Accounting Society of China 中国会计学会
Q-#<{' ( accounting statement 会计报表
V[]Pya|s+ accounting system 会计制度;会计系统
LHu accounting transaction 会计事项;帐务交易
+Wy `X5v accounting treatment 会计处理
|:4?K*w", accounting year 会计年度
B!8X?8D accretion 增值;添加
8faT@J'e; accrual 应计项目;应累算数目
$<C",& accrual basis 应计制;权责发生制
iQT0%WaHl accrual basis accounting 应计制会计;权责发生制会计
}~ N\A accrue 应累算;应计
Ea'jAIFPpO accrued benefit 应累算利益
i gjn9p&_ accrued charges 应计费用
5K682+^5 accrued cumulative preference share dividend 应累算的累积优先股股息
v&7<f$5 accrued expenses 应累算费用
8 4reyA accrued interest payable 应付利息;应计未付利息
*:"60fkoU accrued interest receivable 应收利息;应计未收利息
e8oAGh" accrued right 累算权益
f&$;iE accruing profit 应累算的利润
4K dYiuz0` accumulated fiscal reserve 累积财政储备
>, 'guaa accumulated profit 累积利润;滚存溢利
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+SZXe<r accumulated reserve 累积储备
}Qe(6'l_ accumulation of surplus income 累积收益盈余
A:2CP&* acquired assets 既得资产
XqhrQU|wM acquisition 收购;购置;取得
W/ WP }QM acquisition cost 购置成本
e6tU8`z acquisition expenses 购置费用
+]NpcE' acquisition of 100% interest 收购全部股权
W&D{0 i`y acquisition of control 取得控制权
#R31VQwK5 acquisition of fixed assets 购置固定资产
% WXl* acquisition of shell “买壳”
S1@r.z2L acquisition price 收购价
,aBy1K act of God 天灾
r&+C% acting partner 执事合伙人
9(}d7y active market 买卖活跃的市场;交投畅旺的市场;旺市
IR:{ { ( active partner 积极参与的合伙人
I@O9bxR? active trading 交投活跃
8'bZR] actual circulation 实际流通
JC~4B3! actual cost 实际成本
iC^G^ ~V+H actual expenditure 实际开支;实际支出
9 BU#THDm actual income 实际入息;实际收入;实际收益
Eyk:pnKJb actual market 现货市场
/YU8L actual price 现货价;实际价格
2Q@Jp`#,4 actual profit 实际利润
h8Oj
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J(maJuY actual year basis 按实际年度计算
y;4g>ma0 actuals 实货
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Fy CD4# actuarial investigation 精算调查
HINk&)FC actuarial principle 精算原则
]q[(z actuarial report 精算师报告
gW4fwE^ Actuarial Society of Hong Kong 香港精算学会
nhC8Tq[m actuarial valuation 精算师估值
4}cxSl]jf! actuary 精算师
E4Ez)IaKyi ad referendum agreement 暂定协议;有待覆核的协定
|;t{L^ ad valorem duty 从价税;按值征税
t0v>J9 ad valorem duty system 从价税制
*)I^+zN ad valorem fee 从价费
Uam%u ad valorem tariff 从价关税
x>BFK@# additional allowance 额外免税额
+j+
v(- additional amount for unexpired risk 未过期风险的额外款额
K3h7gY| . additional assessable profit 补加应评税利润
nR@mm
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E]g6|,4~- additional commitment 额外承担
^-n^IR}J additional commitment vote 额外承担拨款
(vzYgU, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~&F|g2: additional dependent parent allowance 供养父母额外免税额
_y>drvg additional provision 额外拨款
$F X$nY additional stamp duty 附加印花税
gGBRfq> additional tax 补加税罚款;补加税款
aK| Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
5!$sQ@#}D adjudged bankrupt 被裁定破产
+opym!\ adjudicated bankrupt 裁定破产人
hJSWh5] adjudication fee 裁定费;评定印花税额手续费;评估契据费
YDYNAOThnb adjudication of bankruptcy 裁定破产;宣告破产
HrFbUK@@ adjudication of insolvency 裁定无力偿还债务
vfx{:3fO adjusted actual 经调整的实数;调整后的实数
3&{6+ A adjusted current assets 经调整的流动资产;调整后的流动资产
'W54 T adjusted figure 经调整的数字;调整后的数额
F`(;@LO adjusted liabilities 经调整的负债;调整后的负债
"cly99t adjusted loss 经调整的亏损;调整后的亏损
ZF#n(Y? 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
'Z9UqEGV adjusted profit 经调整的利润;调整后的利润
a MFUj+^ adjusted surplus 经调整的盈余额;调整后的盈余额
upZc~k!1\ adjusted value 经调整的价值;调整后的价值
@icw:68 adjustment 调整;修订;理算〔保险〕
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gCcO, adjustment centre 调剂中心
AGS(ud{ adjustment lag 调整过程的时间差距;调整时差
B1E:P`t adjustment mechanism 调整机制
; !t?* adjustment of loss 亏损调整
^J^FGo|M adjustment process 调整过程;调整程序
QkD]9#Id& adjustment range 调整幅度
IuAu_`,Ndi administered exchange rate 受管制汇率
w\N\J^5,Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F6Q%<p a administration expenses 行政费用
/0|1xHs administration fee 手续费;行政费
sMUpkU- administration in bankruptcy 破产管理
yENAc sv administration order 遗产管理令
A:z administrator 管理人;遗产管理人
Z(R0IW administrator of the estate 遗产管理人
_nxu8g] admission of debt 债项承认书
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