A:
/wQL A share A股;甲类股份
2c<&eX8" abatement of tax 减税;减扣免税额
%I!:ITa ABN AMRO Bank N.V. 荷兰银行
<
`qRA] above-the-line expenditure 线上项目支出;经常预算支出
UX`]k{Mz above-the-line receipt 线上项目收入;经常预算收入
?6Cz[5\ ABSA Asia Limited 南非联合亚洲有限公司
rdJm{< absolute change 绝对数值变更
|5I'CNi\ absolute expenditure 实际开支
xy+QbDT absolute guideline figure 绝对准则数字
W$dn_9W absolute interest 绝对权益
v]2S`ffP absolute order of discharge 绝对破产解除令
q,<[hBri- absolute profit margin 绝对利润幅度
O#nR>1h absolute value 实值;绝对值
E}CiQUx absolutely vested interest 绝对既得权益
R cY>k absorbed cost 已吸收成本;已分摊成本
)T907I| absorption 吸收;分摊;合并
3`hUo5K absorption rate 吸收率;摊配率;分摊率
>idBS ACB Finance Limited 亚洲商业财务有限公司
aYL|@R5;e acceptable form of reciprocity 合理的互惠条件
KDi|( acceptable rate 适当利率;适当汇率
|(
(zTf acceptance agreement 承兑协议
[#" =yzR<3 acceptance for honour 参加承兑
R8*Q$rH< acceptor 承兑人;接受人;受票人
3<|`0pt} acceptor for honour 参加承兑人
/|{,sWf2 accident insurance 意外保险
AJt!!crs Accident Insurance Association of Hong Kong 香港意外保险公会
@Un/c:n accident insurance scheme 意外保险计划
r#WT`pav accident year basis 意外年度基准
va/m~k|i accommodation 通融;贷款
HLQ"?OFlz accommodation bill 通融票据;空头票据
j$fAq\B accommodation party 汇票代发人
v/uO&iQw5 account balance 帐户余额;帐户结余
`T/~.`R account book 帐簿
`Yc_5&" account collected in advance 预收款项
t{! account current book 往来帐簿
T1B|w"In account of after-acquired property 事后取得的财产报告
g1(Xg. account of defaulter 拖欠帐目
JGiKBm; account payable 应付帐款
+ww^ev% account payee only [A/C payee only] 只可转帐;存入收款人帐户
5_K5?N account receivable 应收帐款
F}Mhs17!| account receivable report 应收帐款报表
G
DSfT{kK\ account statement 结单;帐单;会计财务报表
,F+B Wot4 account title 帐户名称;会计科目
JnD{J`: accountant's report 会计师报告
`|1MlRM9 Accountant's Report Rules 会计师报告规则
ocwG7J\W accounting and auditing procedure 会计与审计程序;会计与核数程序
N5|Rmfo1 Accounting Arrangements 《会计安排》
y;"
n9 accounting basis 会计基础
7>o.0 accounting by Official Receiver 破产管理署署长呈交的帐目
y#ON|c
/ Accounting Circular 《会计通告》
pl*~kG= accounting class 会计类别
rgIrr5 accounting date 记帐日期;会计结算日期
z
`8cOK- accounting for money 款项核算
~>G]_H]? Accounting Officer 会计主任
`U!y&Q$, accounting period 会计报告期;会计期
GYRYbiwqdi accounting policy 会计政策;会计方针
O@8pC+#`Z accounting practice 会计惯例
7k{2Upg; accounting principle 会计准则
[}nK"4T"Ri accounting record 会计记录
m:tiY
[c>W accounting report 会计报告
b yg0.+e0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
kg5ev8 Accounting Society of China 中国会计学会
Eu@5L9A accounting statement 会计报表
\`'KlF2 accounting system 会计制度;会计系统
Qx|H1_6 accounting transaction 会计事项;帐务交易
`znB7VQ0 accounting treatment 会计处理
q)u2Y] accounting year 会计年度
tury<* accretion 增值;添加
3K/Df# accrual 应计项目;应累算数目
ske@uzAz accrual basis 应计制;权责发生制
# jYpVc{] accrual basis accounting 应计制会计;权责发生制会计
!Gs} tiMH accrue 应累算;应计
4z7G2 accrued benefit 应累算利益
Rz%e>) accrued charges 应计费用
@}F Awv^f accrued cumulative preference share dividend 应累算的累积优先股股息
L/}iy} accrued expenses 应累算费用
xIbMs4'iEx accrued interest payable 应付利息;应计未付利息
k@!r#`j3 accrued interest receivable 应收利息;应计未收利息
4YG/`P accrued right 累算权益
KHiFJ_3 accruing profit 应累算的利润
\jW)Xy accumulated fiscal reserve 累积财政储备
KM?1/KZ/~ accumulated profit 累积利润;滚存溢利
9G?ldp8 accumulated reserve 累积储备
9~AWn g accumulation of surplus income 累积收益盈余
iMP acquired assets 既得资产
:LJ7ru2 acquisition 收购;购置;取得
~d>%,?zz acquisition cost 购置成本
_fTwmnA acquisition expenses 购置费用
";3*?/uM acquisition of 100% interest 收购全部股权
`hh9"Ws% acquisition of control 取得控制权
XaI;2fMGI acquisition of fixed assets 购置固定资产
tgFJZA acquisition of shell “买壳”
/4S;QEv acquisition price 收购价
BW[5o3
i act of God 天灾
OTvROJP acting partner 执事合伙人
9
wa,k active market 买卖活跃的市场;交投畅旺的市场;旺市
]o.vB}WsY active partner 积极参与的合伙人
\9c$`nn active trading 交投活跃
0O@_cW actual circulation 实际流通
sPYX~G&T actual cost 实际成本
:1fagaPg actual expenditure 实际开支;实际支出
o.:p_(|hI actual income 实际入息;实际收入;实际收益
~GB=Nz actual market 现货市场
^i%A7pg actual price 现货价;实际价格
~2}Pl) actual profit 实际利润
oVkq2 actual quotation 实盘;实际价位;实际报价
uK*|2U6t actual year basis 按实际年度计算
Dk)}|GJ()" actuals 实货
=WZ%H_oxi actuarial investigation 精算调查
6k0^ x Q actuarial principle 精算原则
a_T,t'6 actuarial report 精算师报告
vS;'}N Actuarial Society of Hong Kong 香港精算学会
VC&c)X actuarial valuation 精算师估值
^tAO_~4 actuary 精算师
AY2:[ 5cm ad referendum agreement 暂定协议;有待覆核的协定
\^532 FIw6 ad valorem duty 从价税;按值征税
NGzgLSm\ ad valorem duty system 从价税制
))#'4 ad valorem fee 从价费
TYS\95< ad valorem tariff 从价关税
W^g'}}]T additional allowance 额外免税额
_g|acBF additional amount for unexpired risk 未过期风险的额外款额
a%,fXp> additional assessable profit 补加应评税利润
q=c/B(II! additional assessment 补加评税
/lD?VE additional commitment 额外承担
[$\>~nj= additional commitment vote 额外承担拨款
:iCM=k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lglYJ, additional dependent parent allowance 供养父母额外免税额
m@qqVRn#) additional provision 额外拨款
e1 a*'T$z additional stamp duty 附加印花税
0Oxz3r%}r additional tax 补加税罚款;补加税款
CmC0k-%w Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
>q( 5ir adjudged bankrupt 被裁定破产
[B/0-(? adjudicated bankrupt 裁定破产人
# mT]j"" adjudication fee 裁定费;评定印花税额手续费;评估契据费
jz:gr=*z adjudication of bankruptcy 裁定破产;宣告破产
ai ftlY adjudication of insolvency 裁定无力偿还债务
WYIw5jzC adjusted actual 经调整的实数;调整后的实数
F|eu<^"$ H adjusted current assets 经调整的流动资产;调整后的流动资产
pG yRX_; adjusted figure 经调整的数字;调整后的数额
+$pJ5+v adjusted liabilities 经调整的负债;调整后的负债
X-Ycz 5? adjusted loss 经调整的亏损;调整后的亏损
=I4.Gf"~f adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值
\KM|f9-b adjusted profit 经调整的利润;调整后的利润
F-0UdV adjusted surplus 经调整的盈余额;调整后的盈余额
H^(L90 adjusted value 经调整的价值;调整后的价值
v[#)GB
_5 adjustment 调整;修订;理算〔保险〕
cdp0!W4Gi adjustment centre 调剂中心
D1"7s,Hmu adjustment lag 调整过程的时间差距;调整时差
uEd,rEB> adjustment mechanism 调整机制
jMU9{Si adjustment of loss 亏损调整
I-:`cON=G adjustment process 调整过程;调整程序
Vewzo1G2 adjustment range 调整幅度
d'zT:g administered exchange rate 受管制汇率
H?:Jq\Ba0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4#rAm"H administration expenses 行政费用
F$Pp]"82'm administration fee 手续费;行政费
K3ukYR administration in bankruptcy 破产管理
$Ub}p[L administration order 遗产管理令
%g^"] administrator 管理人;遗产管理人
)SiY(8y administrator of the estate 遗产管理人
XVUf,N, admission of debt 债项承认书
rz6jx admission of proof 接纳债权证明
-V=arm\#z advance 放贷款项;垫付款项;预支款项;预付款项
YFx=b!/s advance account 暂支帐目;预付款帐户
&BgU:R, advance compensation 预付补偿金
3%IWGmye4 advance from shareholder 股东垫款
JSjYC0e advance pending reimbursement 预支以待日后付还
Ak=UtDN[ advanced economy 先进经济体系
5-'vB advancement 预付;预付财产
L>nO:`>h advances warrant 垫款令
R<g =\XO'y advancing 贷出
yiT{+;g^ adverse balance 逆差
`pYE[y+ adverse exchange 逆汇
N(R,8GF5G advertisement addressed to shareholders 在报章刊登的致股东通告
3
jh|y, advice for collection 托收通知书
wo(j}O- advice of drawing 提款通知书;汇票通知书
+89o`u_l% advice of payment 付款通知
N1?
iiv Advisory Committee [Securities and Futures Commission]
C4_t_N 谘询委员会〔证券及期货事务监察委员会〕
bj.]o*u- Advisory Committee on Diversification 经济多元化谘询委员会
\{>eOD_ affidavit 誓章;遗产申报誓章
V_]-`?S affidavit of no receipt 述明无收款的誓章
oNSz&