A:
PCtkjd A share A股;甲类股份
Te+^J8 abatement of tax 减税;减扣免税额
J=):+F= ABN AMRO Bank N.V. 荷兰银行
=qw&dwIQ above-the-line expenditure 线上项目支出;经常预算支出
S9J5(lYv~N above-the-line receipt 线上项目收入;经常预算收入
l1}R2lSEO ABSA Asia Limited 南非联合亚洲有限公司
jA,|JgN|n absolute change 绝对数值变更
)i @1XH"D absolute expenditure 实际开支
&RWM<6JP absolute guideline figure 绝对准则数字
IK3qE!,&U absolute interest 绝对权益
D%A@lMru absolute order of discharge 绝对破产解除令
P 4QkY#v absolute profit margin 绝对利润幅度
lDC}HC absolute value 实值;绝对值
g&bwtEZ absolutely vested interest 绝对既得权益
|ixGY^3; absorbed cost 已吸收成本;已分摊成本
}hCaNQ&jH absorption 吸收;分摊;合并
Ss 2$n absorption rate 吸收率;摊配率;分摊率
Z9xR ACB Finance Limited 亚洲商业财务有限公司
^1.7Juvb acceptable form of reciprocity 合理的互惠条件
$:e)$Xnn- acceptable rate 适当利率;适当汇率
?s%v 3T acceptance agreement 承兑协议
dsK/6yu acceptance for honour 参加承兑
QTYYghz acceptor 承兑人;接受人;受票人
m`c#:s'_ acceptor for honour 参加承兑人
XoJgs$3B accident insurance 意外保险
8^y= H= Accident Insurance Association of Hong Kong 香港意外保险公会
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%T7 accident insurance scheme 意外保险计划
;,dkJ7M accident year basis 意外年度基准
[.a;L"> accommodation 通融;贷款
Mm.Ql accommodation bill 通融票据;空头票据
%]#VdS|N accommodation party 汇票代发人
AeaPK account balance 帐户余额;帐户结余
k Q~ %=pn account book 帐簿
rCE;'? Y account collected in advance 预收款项
*qG$19b account current book 往来帐簿
-?5$ PH account of after-acquired property 事后取得的财产报告
Q<yAT(w account of defaulter 拖欠帐目
*2=W5LaK. account payable 应付帐款
ywEDy|Wn$~ account payee only [A/C payee only] 只可转帐;存入收款人帐户
QF.3c6O@ account receivable 应收帐款
_W |R;Cz] account receivable report 应收帐款报表
-AC`q/bCD account statement 结单;帐单;会计财务报表
{ V0>iN:~S account title 帐户名称;会计科目
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5|pp accountant's report 会计师报告
*0~M Accountant's Report Rules 会计师报告规则
n$YE !D' accounting and auditing procedure 会计与审计程序;会计与核数程序
2m\m/O Accounting Arrangements 《会计安排》
-E]Sk&4Gj accounting basis 会计基础
lBmm(<~Z accounting by Official Receiver 破产管理署署长呈交的帐目
U. (Tl>K|0 Accounting Circular 《会计通告》
Af9+HI
O accounting class 会计类别
(f~gEKcB2u accounting date 记帐日期;会计结算日期
uB;_vC accounting for money 款项核算
/[iG5~G Accounting Officer 会计主任
69/?7r accounting period 会计报告期;会计期
\vVSh accounting policy 会计政策;会计方针
t:=k)B accounting practice 会计惯例
H_Os4} accounting principle 会计准则
{i>Jfl]G} accounting record 会计记录
$/paEn" accounting report 会计报告
_88QgThb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U` hfvTi Accounting Society of China 中国会计学会
8R}K?+] accounting statement 会计报表
@!<d0_dnC accounting system 会计制度;会计系统
V&[eSVY? accounting transaction 会计事项;帐务交易
f05=Mc&) accounting treatment 会计处理
x'qWM/ accounting year 会计年度
z]$>+MH_ accretion 增值;添加
?'wsIH]m accrual 应计项目;应累算数目
[4XC#OgA accrual basis 应计制;权责发生制
@KA1"Wb_ accrual basis accounting 应计制会计;权责发生制会计
sa9fK Z'q accrue 应累算;应计
O:^'x*} accrued benefit 应累算利益
j#VIHCzlr accrued charges 应计费用
c#QFG1 accrued cumulative preference share dividend 应累算的累积优先股股息
qo_]ZKL44 accrued expenses 应累算费用
e\9g->DUs accrued interest payable 应付利息;应计未付利息
ue6d~8& accrued interest receivable 应收利息;应计未收利息
VNj@5s accrued right 累算权益
]'k[u accruing profit 应累算的利润
7~b!4x|Z accumulated fiscal reserve 累积财政储备
!)c=1EX]" accumulated profit 累积利润;滚存溢利
9tk" :ld accumulated reserve 累积储备
9P.(^SD][z accumulation of surplus income 累积收益盈余
RqLNp?V% acquired assets 既得资产
HabzCH acquisition 收购;购置;取得
@Tr&`Hi acquisition cost 购置成本
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acquisition expenses 购置费用
+9[SVw8 acquisition of 100% interest 收购全部股权
'9J*6uXf. acquisition of control 取得控制权
%hINpZMr acquisition of fixed assets 购置固定资产
M4?8xuC acquisition of shell “买壳”
gvyT-XI acquisition price 收购价
kXwi{P3D$ act of God 天灾
%LQ/q3?_ acting partner 执事合伙人
.GCR!V active market 买卖活跃的市场;交投畅旺的市场;旺市
?4G(N=/& active partner 积极参与的合伙人
S;=_;&68? active trading 交投活跃
1,`H:%z% actual circulation 实际流通
=j~Q/-`EC0 actual cost 实际成本
=Ndli>x}1 actual expenditure 实际开支;实际支出
+O+<Go@a actual income 实际入息;实际收入;实际收益
V"#Jk!k9k actual market 现货市场
ooE{V*Ie actual price 现货价;实际价格
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k7zpq actual profit 实际利润
y94kX:q actual quotation 实盘;实际价位;实际报价
eN/G i< actual year basis 按实际年度计算
wqy^8N[K] actuals 实货
%{C)1*M7 actuarial investigation 精算调查
>SDpuG&> actuarial principle 精算原则
f^9&WT actuarial report 精算师报告
*eUc.MX6x Actuarial Society of Hong Kong 香港精算学会
~Ltr.ci actuarial valuation 精算师估值
_]|Qec) actuary 精算师
<9ifPSvJ ad referendum agreement 暂定协议;有待覆核的协定
Np2ci~"<. ad valorem duty 从价税;按值征税
)X5(#E ad valorem duty system 从价税制
EGS%C%>l/o ad valorem fee 从价费
XP?*=Z] ad valorem tariff 从价关税
</s,pe79B additional allowance 额外免税额
maC>LBa2/ additional amount for unexpired risk 未过期风险的额外款额
>"("*3AO additional assessable profit 补加应评税利润
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6A additional assessment 补加评税
\[#t<dD additional commitment 额外承担
G{RTH_p additional commitment vote 额外承担拨款
`,Orf ZMb additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BU6Jyuwn additional dependent parent allowance 供养父母额外免税额
f=aIXhiYU additional provision 额外拨款
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Wc1 additional stamp duty 附加印花税
(oaYF+T additional tax 补加税罚款;补加税款
6sB$<# Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
,2`~ NPb adjudged bankrupt 被裁定破产
Rj6|Y"gq9 adjudicated bankrupt 裁定破产人
HZZDv+ adjudication fee 裁定费;评定印花税额手续费;评估契据费
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n OwyMJ adjudication of bankruptcy 裁定破产;宣告破产
#w>~u2W adjudication of insolvency 裁定无力偿还债务
7[KCWJ adjusted actual 经调整的实数;调整后的实数
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B adjusted current assets 经调整的流动资产;调整后的流动资产
2z\;Q8g){r adjusted figure 经调整的数字;调整后的数额
&5Y_>{, adjusted liabilities 经调整的负债;调整后的负债
kuKa8c adjusted loss 经调整的亏损;调整后的亏损
-BhTkoN) 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
`.^ |]|u adjusted profit 经调整的利润;调整后的利润
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6. adjusted surplus 经调整的盈余额;调整后的盈余额
!>g:Si" adjusted value 经调整的价值;调整后的价值
,X/- adjustment 调整;修订;理算〔保险〕
?CY1]d adjustment centre 调剂中心
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