A:
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FH (W A share A股;甲类股份
HZJ)q`1E abatement of tax 减税;减扣免税额
N R0"yJV> ABN AMRO Bank N.V. 荷兰银行
nd4Z5=X above-the-line expenditure 线上项目支出;经常预算支出
fb*h.6^y9 above-the-line receipt 线上项目收入;经常预算收入
618k- ABSA Asia Limited 南非联合亚洲有限公司
{IgLH`@ absolute change 绝对数值变更
;rqW?':(i absolute expenditure 实际开支
t3(~aH absolute guideline figure 绝对准则数字
d"0=.sA absolute interest 绝对权益
5ca!JLs absolute order of discharge 绝对破产解除令
CAT{)*xc absolute profit margin 绝对利润幅度
5"WI^"6b: absolute value 实值;绝对值
f]C`]qg absolutely vested interest 绝对既得权益
@yj$ absorbed cost 已吸收成本;已分摊成本
KKcajN absorption 吸收;分摊;合并
\MU-D,@ absorption rate 吸收率;摊配率;分摊率
WM8])}<L ACB Finance Limited 亚洲商业财务有限公司
dMlJ2\]u acceptable form of reciprocity 合理的互惠条件
&)ED||r, acceptable rate 适当利率;适当汇率
E gD$A!6N8 acceptance agreement 承兑协议
.:I^O[k acceptance for honour 参加承兑
s$D" acceptor 承兑人;接受人;受票人
5>!I6[{ acceptor for honour 参加承兑人
pAtt=R,Ht accident insurance 意外保险
]*]#I?&'Hx Accident Insurance Association of Hong Kong 香港意外保险公会
=!N,{V_ accident insurance scheme 意外保险计划
"969F(S$ accident year basis 意外年度基准
Z(Z$>P&4 accommodation 通融;贷款
>.1d1#+b accommodation bill 通融票据;空头票据
mTU[khEmL= accommodation party 汇票代发人
e,DRQ2AU account balance 帐户余额;帐户结余
5I>a|I!j account book 帐簿
dIq*"Ry+~ account collected in advance 预收款项
jb83Y> account current book 往来帐簿
K3.z>.F'h account of after-acquired property 事后取得的财产报告
'A{B[ account of defaulter 拖欠帐目
`P/87=h account payable 应付帐款
~oX`Gih account payee only [A/C payee only] 只可转帐;存入收款人帐户
U)6Ew4uRxV account receivable 应收帐款
\ !qe@h< account receivable report 应收帐款报表
[U@;EeS account statement 结单;帐单;会计财务报表
-2qI2Z account title 帐户名称;会计科目
B".3NQ accountant's report 会计师报告
oH"VrS 6 Accountant's Report Rules 会计师报告规则
E0*62OI~O accounting and auditing procedure 会计与审计程序;会计与核数程序
cof+iI~9O% Accounting Arrangements 《会计安排》
^OrO&w| accounting basis 会计基础
l[Ko> accounting by Official Receiver 破产管理署署长呈交的帐目
u$rSM0CJ Accounting Circular 《会计通告》
+#Ga}eCM accounting class 会计类别
KSve_CBOh accounting date 记帐日期;会计结算日期
6ee1^> accounting for money 款项核算
rKkFflOVO Accounting Officer 会计主任
Xk?Y accounting period 会计报告期;会计期
XYze*8xUb accounting policy 会计政策;会计方针
j*_>/gi accounting practice 会计惯例
q"-+`;^7(- accounting principle 会计准则
'>:%n accounting record 会计记录
k[a5D/b accounting report 会计报告
sp7#e%R\ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-#`tS Accounting Society of China 中国会计学会
3U9leY'2N accounting statement 会计报表
L~!Lq4]V\g accounting system 会计制度;会计系统
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} |21YED accounting transaction 会计事项;帐务交易
,?c=v`e accounting treatment 会计处理
!N74y%=M accounting year 会计年度
R,+"^:} accretion 增值;添加
X&gXhr#dL\ accrual 应计项目;应累算数目
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m( accrual basis 应计制;权责发生制
|[iEi accrual basis accounting 应计制会计;权责发生制会计
*t bgIW+h accrue 应累算;应计
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Th*a accrued benefit 应累算利益
+HF*X~},i accrued charges 应计费用
]T>|Y0 | accrued cumulative preference share dividend 应累算的累积优先股股息
LM*m>n* accrued expenses 应累算费用
50^CILKo7 accrued interest payable 应付利息;应计未付利息
~)#xOE} accrued interest receivable 应收利息;应计未收利息
yHnN7& accrued right 累算权益
0Ci:w|J accruing profit 应累算的利润
(G 9Ku 8Y accumulated fiscal reserve 累积财政储备
yPks,7U accumulated profit 累积利润;滚存溢利
1>)uI@?Rb accumulated reserve 累积储备
]htx9ds= accumulation of surplus income 累积收益盈余
$%zM Z acquired assets 既得资产
BWLeitS/ acquisition 收购;购置;取得
7!A3PDAe acquisition cost 购置成本
Q5c13g2(c acquisition expenses 购置费用
X=[`+= acquisition of 100% interest 收购全部股权
k8w:8*y'. acquisition of control 取得控制权
_Kv;hR> acquisition of fixed assets 购置固定资产
IFkU8EK&B acquisition of shell “买壳”
_/5xtupxE acquisition price 收购价
keS%w]87 act of God 天灾
DG/<#SCF acting partner 执事合伙人
U?8X] active market 买卖活跃的市场;交投畅旺的市场;旺市
r?R!/`f active partner 积极参与的合伙人
n:[LsbTk active trading 交投活跃
7!q.MOYm actual circulation 实际流通
ka<rlh<h actual cost 实际成本
Dw&_6\F@ actual expenditure 实际开支;实际支出
3gz4c1 s^: actual income 实际入息;实际收入;实际收益
,%]xT>kH actual market 现货市场
fH 0&Wc3yC actual price 现货价;实际价格
WZf}1.Mh* actual profit 实际利润
`_E@cZ4 actual quotation 实盘;实际价位;实际报价
fYzZW actual year basis 按实际年度计算
,,~|o3cfq actuals 实货
Zrp9`~_g<! actuarial investigation 精算调查
E|ZLz~ actuarial principle 精算原则
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actuarial report 精算师报告
p2j=73$ Actuarial Society of Hong Kong 香港精算学会
Wa'm]J actuarial valuation 精算师估值
r~sQdf actuary 精算师
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8{ ad referendum agreement 暂定协议;有待覆核的协定
KTjf2/ ad valorem duty 从价税;按值征税
_;u@xl= ad valorem duty system 从价税制
vLQh r&I ad valorem fee 从价费
R|K#nh ad valorem tariff 从价关税
''wF%q additional allowance 额外免税额
;op8r u additional amount for unexpired risk 未过期风险的额外款额
gro@+^DmT additional assessable profit 补加应评税利润
$-lP"m@} additional assessment 补加评税
f/]g@/` additional commitment 额外承担
+"D*0gYD additional commitment vote 额外承担拨款
sRSy++FRF additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*_tJ ; additional dependent parent allowance 供养父母额外免税额
k1_3\JO"6 additional provision 额外拨款
#3((f[ additional stamp duty 附加印花税
YojYb]y+j additional tax 补加税罚款;补加税款
S@vLh=65 Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
BCw0kq@ adjudged bankrupt 被裁定破产
<'<{|$Pw adjudicated bankrupt 裁定破产人
y0cB@pWp adjudication fee 裁定费;评定印花税额手续费;评估契据费
-\~D6OA adjudication of bankruptcy 裁定破产;宣告破产
oWdvpvO adjudication of insolvency 裁定无力偿还债务
r^!P=BS{ adjusted actual 经调整的实数;调整后的实数
ZH=oQV)6 adjusted current assets 经调整的流动资产;调整后的流动资产
28d=-s=[ adjusted figure 经调整的数字;调整后的数额
aDE)Nf} adjusted liabilities 经调整的负债;调整后的负债
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