A:
6PVlZ A share A股;甲类股份
#CBo abatement of tax 减税;减扣免税额
#RsIxpc ABN AMRO Bank N.V. 荷兰银行
^^W`Lh%9 above-the-line expenditure 线上项目支出;经常预算支出
dW] Ej"W above-the-line receipt 线上项目收入;经常预算收入
"' LOaf$X ABSA Asia Limited 南非联合亚洲有限公司
tFb|y+ absolute change 绝对数值变更
2l;ge>DJ absolute expenditure 实际开支
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absolute guideline figure 绝对准则数字
>xk:pL*o` absolute interest 绝对权益
oQE_?">w absolute order of discharge 绝对破产解除令
3M5=@Fwkr absolute profit margin 绝对利润幅度
^$^Vd@t>a absolute value 实值;绝对值
`pn-fk absolutely vested interest 绝对既得权益
ixUiXP absorbed cost 已吸收成本;已分摊成本
`K ~>!d_ absorption 吸收;分摊;合并
mAtG&my) absorption rate 吸收率;摊配率;分摊率
}1E_G ACB Finance Limited 亚洲商业财务有限公司
U7f#Z acceptable form of reciprocity 合理的互惠条件
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^\x acceptable rate 适当利率;适当汇率
oD|+X/FK acceptance agreement 承兑协议
cc#_acR acceptance for honour 参加承兑
`jl. f acceptor 承兑人;接受人;受票人
y[Fw>g1`q acceptor for honour 参加承兑人
X]f#w accident insurance 意外保险
k/6Gj}l'o Accident Insurance Association of Hong Kong 香港意外保险公会
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a#d?:L accident insurance scheme 意外保险计划
Q}`2Y^. accident year basis 意外年度基准
)@};lmPR accommodation 通融;贷款
u+"hr"}${ accommodation bill 通融票据;空头票据
wHDFTIDI accommodation party 汇票代发人
vFkyfX( account balance 帐户余额;帐户结余
_@}MGWlAPt account book 帐簿
+=lcN~U2 account collected in advance 预收款项
Y=#mx3. account current book 往来帐簿
%[31ZFYB account of after-acquired property 事后取得的财产报告
E,nYtn|B account of defaulter 拖欠帐目
uc{Qhw!;: account payable 应付帐款
7kew/8- account payee only [A/C payee only] 只可转帐;存入收款人帐户
}@t'rK[ account receivable 应收帐款
i(TDJ@} account receivable report 应收帐款报表
tI6USN% account statement 结单;帐单;会计财务报表
s`{#[&[ account title 帐户名称;会计科目
{mq$W accountant's report 会计师报告
)l81R Accountant's Report Rules 会计师报告规则
2+hfbFu,1 accounting and auditing procedure 会计与审计程序;会计与核数程序
Xj&~N;Ysb Accounting Arrangements 《会计安排》
;#Bh_f accounting basis 会计基础
4w/t$lR accounting by Official Receiver 破产管理署署长呈交的帐目
?F_;~ Accounting Circular 《会计通告》
/R+]}Lt~%* accounting class 会计类别
Aghj) V accounting date 记帐日期;会计结算日期
f1,$<Y|qU accounting for money 款项核算
_yXeX Accounting Officer 会计主任
-n$rKEC4 accounting period 会计报告期;会计期
Z!BQtICs accounting policy 会计政策;会计方针
Yk*57&QI accounting practice 会计惯例
0OoO cc accounting principle 会计准则
DG%%] accounting record 会计记录
=Z$=-\<x0. accounting report 会计报告
kA9 X!)2w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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BpgMi( Accounting Society of China 中国会计学会
g{f>jd accounting statement 会计报表
6d?2{_} , accounting system 会计制度;会计系统
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|'k:R8 accounting transaction 会计事项;帐务交易
qS`|=5f accounting treatment 会计处理
`0i}}Zo accounting year 会计年度
oew]ijnB accretion 增值;添加
"vHAp55B{ accrual 应计项目;应累算数目
W YqL accrual basis 应计制;权责发生制
3[g++B."pC accrual basis accounting 应计制会计;权责发生制会计
3Tte8]0 accrue 应累算;应计
jn3|9x accrued benefit 应累算利益
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)@&?i. accrued cumulative preference share dividend 应累算的累积优先股股息
"oGM>@q=B accrued expenses 应累算费用
r:\ 5/0( accrued interest payable 应付利息;应计未付利息
ff+9(P>* accrued interest receivable 应收利息;应计未收利息
=2V;B accrued right 累算权益
JnKbd~ accruing profit 应累算的利润
GeW$lA I accumulated fiscal reserve 累积财政储备
^# g;"K0 accumulated profit 累积利润;滚存溢利
as47eZ0\ accumulated reserve 累积储备
#K~j9DuR accumulation of surplus income 累积收益盈余
IgnY*2FT acquired assets 既得资产
\/dm}' ` acquisition 收购;购置;取得
ur quVb acquisition cost 购置成本
@ %B!$\] acquisition expenses 购置费用
_nCs$U acquisition of 100% interest 收购全部股权
j`&i4K: acquisition of control 取得控制权
^Ypx|-Vu! acquisition of fixed assets 购置固定资产
+53zI|I acquisition of shell “买壳”
aGkVC*T acquisition price 收购价
1H@rNam& act of God 天灾
)jZ=/xG acting partner 执事合伙人
wjGjVTtHs active market 买卖活跃的市场;交投畅旺的市场;旺市
HC`3AQ12!& active partner 积极参与的合伙人
,(Hmk(, active trading 交投活跃
.2- JV0 actual circulation 实际流通
8@*|T?r actual cost 实际成本
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V actual expenditure 实际开支;实际支出
pD.@&J~ actual income 实际入息;实际收入;实际收益
mZJzBYM) actual market 现货市场
3e<^-e)+xL actual price 现货价;实际价格
QZq9$;>dW actual profit 实际利润
X!+ a;wr actual quotation 实盘;实际价位;实际报价
,$(v#Tz actual year basis 按实际年度计算
T1]X actuals 实货
CoN/L`.SN actuarial investigation 精算调查
z7}zf@Y-qv actuarial principle 精算原则
COJ!b actuarial report 精算师报告
Rm1` D Actuarial Society of Hong Kong 香港精算学会
CO+jB actuarial valuation 精算师估值
0\<-R actuary 精算师
r4>I?lD ad referendum agreement 暂定协议;有待覆核的协定
93eqFCF. ad valorem duty 从价税;按值征税
p?NjxQLA ad valorem duty system 从价税制
L/+J|_J) ad valorem fee 从价费
JF\viMfR ad valorem tariff 从价关税
7%FZXsD additional allowance 额外免税额
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'nWMo additional amount for unexpired risk 未过期风险的额外款额
5WN Z7cO additional assessable profit 补加应评税利润
^"#rDP"v additional assessment 补加评税
e{+{,g{iu additional commitment 额外承担
@ BW8`Ky1 additional commitment vote 额外承担拨款
=}KbE4D+8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZVR 9vw28 additional dependent parent allowance 供养父母额外免税额
|dzF>8< ) additional provision 额外拨款
~,65/O additional stamp duty 附加印花税
ti2_kYq additional tax 补加税罚款;补加税款
JX<W[P>M Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
n^)9QQ adjudged bankrupt 被裁定破产
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(>[ adjudicated bankrupt 裁定破产人
*w,gi.Y3 adjudication fee 裁定费;评定印花税额手续费;评估契据费
,DOmh<b adjudication of bankruptcy 裁定破产;宣告破产
|6Z MxY adjudication of insolvency 裁定无力偿还债务
">&:(< adjusted actual 经调整的实数;调整后的实数
?i=!UN adjusted current assets 经调整的流动资产;调整后的流动资产
h4i$z-! adjusted figure 经调整的数字;调整后的数额
;i?!qB>baX adjusted liabilities 经调整的负债;调整后的负债
TRok4uc adjusted loss 经调整的亏损;调整后的亏损
Z69IHA[ 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
{4q:4i adjusted profit 经调整的利润;调整后的利润
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c+Fd adjusted surplus 经调整的盈余额;调整后的盈余额
YYh_lAS> adjusted value 经调整的价值;调整后的价值
@O @yJ{(I adjustment 调整;修订;理算〔保险〕
q,&T$Tw adjustment centre 调剂中心
Y--8v#t adjustment lag 调整过程的时间差距;调整时差
kw}1 CXD adjustment mechanism 调整机制
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