A:
A,=>
|&* A share A股;甲类股份
|_-w{2K abatement of tax 减税;减扣免税额
o90g;Vog ABN AMRO Bank N.V. 荷兰银行
v&WK9F\ above-the-line expenditure 线上项目支出;经常预算支出
9PV+Kr!c5I above-the-line receipt 线上项目收入;经常预算收入
B'`25u_e< ABSA Asia Limited 南非联合亚洲有限公司
Iwh0PfWJ absolute change 绝对数值变更
:M f8q!Q' absolute expenditure 实际开支
#<Xq\yC51 absolute guideline figure 绝对准则数字
[m6+I9 absolute interest 绝对权益
fqq4Qc)#U& absolute order of discharge 绝对破产解除令
hiA\~}sl n absolute profit margin 绝对利润幅度
Di4GaKa/ absolute value 实值;绝对值
>w,jaQ absolutely vested interest 绝对既得权益
M+HhTW;I= absorbed cost 已吸收成本;已分摊成本
XuHR absorption 吸收;分摊;合并
Wi>m}^}9 absorption rate 吸收率;摊配率;分摊率
v-q-CI?B# ACB Finance Limited 亚洲商业财务有限公司
6akI5\b acceptable form of reciprocity 合理的互惠条件
$?]`2*i acceptable rate 适当利率;适当汇率
*FZav2]- acceptance agreement 承兑协议
4#]g852 acceptance for honour 参加承兑
8~s0%%{,M acceptor 承兑人;接受人;受票人
d,Oagx acceptor for honour 参加承兑人
\@N~{72:k accident insurance 意外保险
%iEdU V\$ Accident Insurance Association of Hong Kong 香港意外保险公会
NqNU:_} accident insurance scheme 意外保险计划
~1twGG_; accident year basis 意外年度基准
y,ub*-: accommodation 通融;贷款
k`|E&+og accommodation bill 通融票据;空头票据
N}ND()bf accommodation party 汇票代发人
bGK*1FlH account balance 帐户余额;帐户结余
[[6"qq account book 帐簿
w\eC{,00: account collected in advance 预收款项
Hc8He!X*# account current book 往来帐簿
4Y2I'~' account of after-acquired property 事后取得的财产报告
^H1m8= account of defaulter 拖欠帐目
-o`K/f}d account payable 应付帐款
,Tegrz&G account payee only [A/C payee only] 只可转帐;存入收款人帐户
y"'p#j account receivable 应收帐款
rwP)TJh" account receivable report 应收帐款报表
% -AcA account statement 结单;帐单;会计财务报表
wQjYH!u,YZ account title 帐户名称;会计科目
?b{y#du2a accountant's report 会计师报告
XM
w6b*O Accountant's Report Rules 会计师报告规则
I2*(v%.- accounting and auditing procedure 会计与审计程序;会计与核数程序
cRD;a?0/6s Accounting Arrangements 《会计安排》
5dN>Xjpu accounting basis 会计基础
dg|x(p# accounting by Official Receiver 破产管理署署长呈交的帐目
~ho,bwJM[T Accounting Circular 《会计通告》
C/qKa[mg accounting class 会计类别
{Bk` Zlki accounting date 记帐日期;会计结算日期
3\
Mt+!1{ accounting for money 款项核算
t!6uz Accounting Officer 会计主任
a=A12< accounting period 会计报告期;会计期
pI8z.JD accounting policy 会计政策;会计方针
]Sa#g&}T> accounting practice 会计惯例
8]`s&d@GY accounting principle 会计准则
YlGUd~$`"+ accounting record 会计记录
yUpN`; accounting report 会计报告
YI"!&a'yj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?YZgH>7" Accounting Society of China 中国会计学会
#0uu19+} accounting statement 会计报表
"RK"Pn+ accounting system 会计制度;会计系统
Mog [,{w accounting transaction 会计事项;帐务交易
7 vFmB accounting treatment 会计处理
U]vUa^nG accounting year 会计年度
.PVYYhrt accretion 增值;添加
M:%g)FgW accrual 应计项目;应累算数目
:/szA?:W accrual basis 应计制;权责发生制
f'(F'TE accrual basis accounting 应计制会计;权责发生制会计
3'` &D/n accrue 应累算;应计
"#7Q}d!x accrued benefit 应累算利益
f77W{T4 accrued charges 应计费用
!-470J accrued cumulative preference share dividend 应累算的累积优先股股息
F1- "yX1B accrued expenses 应累算费用
7z1@XO<D accrued interest payable 应付利息;应计未付利息
7 =}tJ accrued interest receivable 应收利息;应计未收利息
r0lI&25w accrued right 累算权益
Tgtym"=xd accruing profit 应累算的利润
~K3Lbd|
r accumulated fiscal reserve 累积财政储备
/}>8|#U3y accumulated profit 累积利润;滚存溢利
^\Q,ACkZb accumulated reserve 累积储备
xt pY* accumulation of surplus income 累积收益盈余
1v.#ndk acquired assets 既得资产
Fs $FR-x acquisition 收购;购置;取得
|gP) lR acquisition cost 购置成本
~,&8)1 acquisition expenses 购置费用
o4EY2 acquisition of 100% interest 收购全部股权
S|k@D2k= acquisition of control 取得控制权
50-7L, acquisition of fixed assets 购置固定资产
tugIOA acquisition of shell “买壳”
0[%{YmI{W acquisition price 收购价
Cy6!?Mik act of God 天灾
W$SV+q(rT acting partner 执事合伙人
#iv4L active market 买卖活跃的市场;交投畅旺的市场;旺市
SH =S> active partner 积极参与的合伙人
Ea<\a1Tl43 active trading 交投活跃
9=]HOUn actual circulation 实际流通
#xu1
eX0< actual cost 实际成本
=0Y0o_ actual expenditure 实际开支;实际支出
UR_Ty59 actual income 实际入息;实际收入;实际收益
sfw*_}y actual market 现货市场
x,10o actual price 现货价;实际价格
3MHpP5C actual profit 实际利润
p19(>|$J actual quotation 实盘;实际价位;实际报价
R$
+RTG:E actual year basis 按实际年度计算
ojf6@p_ actuals 实货
<_|@~^u actuarial investigation 精算调查
?zutU w/m actuarial principle 精算原则
*v K~t|z actuarial report 精算师报告
R(^Sse Actuarial Society of Hong Kong 香港精算学会
x/M$_E<G actuarial valuation 精算师估值
e4Y+u8gT actuary 精算师
XA;PWl5! ad referendum agreement 暂定协议;有待覆核的协定
R--s
u:
ad valorem duty 从价税;按值征税
2SD
Z ad valorem duty system 从价税制
&R4?]I ad valorem fee 从价费
(n?f016*%d ad valorem tariff 从价关税
_zM?"16I} additional allowance 额外免税额
db_?da;!` additional amount for unexpired risk 未过期风险的额外款额
R0*P,~L;| additional assessable profit 补加应评税利润
{-m e;ayk additional assessment 补加评税
XBCHJj]k additional commitment 额外承担
r^C(|Vx additional commitment vote 额外承担拨款
y< dBF[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
x
zF additional dependent parent allowance 供养父母额外免税额
YB4
ZI additional provision 额外拨款
1z&"V}y additional stamp duty 附加印花税
YQ?hAAJ additional tax 补加税罚款;补加税款
2(3Q#3V Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
\{ QH^ adjudged bankrupt 被裁定破产
f~P YK adjudicated bankrupt 裁定破产人
Khi6z&