A

 

A party to the contract

合约订约方 

A wholly-owned subsidiary

一间全资附属公司 

Accounting for [●]%

占[●]%

Accounting principles and practices

会计原则及实务 

Accounting principles generally accepted in Hong Kong

香港公认会计原则 

Accounts

账╱账项╱账目 

Accounts receivable

应收款项 

Accumulated depreciation

累积╱累计折旧 

Accumulated impairment loss

累积╱累计减值亏损 

Accumulated losses at [Date]

于[日期]日之累积╱累计亏损 

Acquisition of a subsidiary 

收购一间附属公司 

Additional costs incurred on properties held for development for sale 

持有作发展供销售之物业产生之额外成本 

Additions

增添╱添置 

Additions to properties held for resale

增加持作转售物业 

Administrative expenses 

行政开支╱支出 

Advance of loan to an associate

贷款予联营公司 

Advances from minority shareholders

少数股东垫款 

Advances to third parties

垫款予第三方 

Ageing analysis/Aged analysis

账龄分析 

Aggregate net book value

账面总净值 

Aggregate nominal amount of shares

股份总面额 

Aggregate principal amount

本金总额 

Allot and issue

配发及发行 

Amount classified under current portion

列入流动部份之金额 

Amount due from associates

应收联营公司款项 

Amount due to a fellow subsidiary

应付一间同系附属公司款项 

Amount due to a jointly controlled entity

应付一间共同控制实体款项 

Amount due to an immediate holding company

应付一间直接控股公司款项 

Amount due to an intermediate holding company

应付一间居间控股公司款项 

Amount due to ultimate holding company 

应付最终控股公司款项 

Amount received from a minority shareholder

收取一名少数股东之款项 

Amounting to approximately HK$[ ]

为数约[●]港元 

Amounts due to fellow subsidiaries 

应付同系附属公司款项 

Amount written off as uncollectible

撇销不可收回金额 

Analysis of the balances of cash and cash equivalents

现金及现金等值项目结余之分析 

Annual bonus

年度奖金 

Annual general meeting

股东周年大会 

Any significant departure from applicable accounting standards

对现行会计准则之任何重大背离 

Approximate to their fair values

与其公平值相若 

as at [date]

于[日期]

As defined under/in

定义见 

Assets carried at amortised cost

以摊销成本列账之资产 

Associated corporations

相联法团 

Association of Chartered Certified Accountants

英国特许公认会计师公会 

as of [date]

截至[日期]

Applicable law of Bermuda

百慕达适用法例 

Appreciation

致谢 

Appropriations 

分配 

Approval of accounts

批准账目 

Arrangements to purchase shares or debentures 

购买股份或债券之安排 

Assets and liabilities

资产与负债 

Assets held under finance leases

根据融资租约持有之资产 

Associate and jointly-controlled entity

联营公司及共同控制实体 

Associates 

联系人╱联营公司 

At the beginning of the year

于年初 

At the end of the year

于年末 

Audit committee members

审核委员会委员 

Audited accounts

经审核账目 

Audit fee

审核费用 

Auditors

核数师 

Auditors’ remuneration

核数师酬金 

Authorised Representatives

授权代表 

Available-for-sale financial assets

可供出售金融资产 

来源：译问 https://www.qidulp.com/article/p/3567