A: [MG:Ym).2`
E)bP}:4V
A share A股;甲类股份 uc8>B&B%
abatement of tax 减税;减扣免税额 `h#JDcT;a
ABN AMRO Bank N.V. 荷兰银行 je\UfEo%
above-the-line expenditure 线上项目支出;经常预算支出
`(<>`
above-the-line receipt 线上项目收入;经常预算收入 9AaixI
ABSA Asia Limited 南非联合亚洲有限公司 V,}cDT>
absolute change 绝对数值变更 5/<Y,eZ/
absolute expenditure 实际开支 on|>"F`pb
absolute guideline figure 绝对准则数字 :T2K\@
absolute interest 绝对权益 oT w1w
absolute order of discharge 绝对破产解除令 WObfHAp.
absolute profit margin 绝对利润幅度 O.!?O(
absolute value 实值;绝对值 +H_Z!T.@
absolutely vested interest 绝对既得权益 h/ic-iH(>
absorbed cost 已吸收成本;已分摊成本 N]~q@x;<)3
absorption 吸收;分摊;合并 N !:&$z-
absorption rate 吸收率;摊配率;分摊率 URwFN OM2
ACB Finance Limited 亚洲商业财务有限公司 #'T@mA
acceptable form of reciprocity 合理的互惠条件 WqAP'x 1
acceptable rate 适当利率;适当汇率 )erPp@
acceptance agreement 承兑协议 XUWza=BR"
acceptance for honour 参加承兑 (RF6K6~
acceptor 承兑人;接受人;受票人 #PGExN3e
acceptor for honour 参加承兑人 EP
@=i
accident insurance 意外保险 mz''-1YY$
Accident Insurance Association of Hong Kong 香港意外保险公会 fO+;%B
accident insurance scheme 意外保险计划 BScysoeD
accident year basis 意外年度基准 <e"2<qVi
accommodation 通融;贷款 ~ lS3+H
accommodation bill 通融票据;空头票据 &E
~7ty'
accommodation party 汇票代发人 %pdfGM9g
account balance 帐户余额;帐户结余
7)YU ;
account book 帐簿 (fl2?d5+C
account collected in advance 预收款项 );C !:?
account current book 往来帐簿 #~Q0s)Ze
account of after-acquired property 事后取得的财产报告 KMv|;yXYj4
account of defaulter 拖欠帐目 i^( 0,L
account payable 应付帐款 K>-m8.~\E
account payee only [A/C payee only] 只可转帐;存入收款人帐户 DvGtO)5._
account receivable 应收帐款 [69aTl>/
account receivable report 应收帐款报表 ITTC}
account statement 结单;帐单;会计财务报表 w% M0Mu
account title 帐户名称;会计科目 ^#%[
accountant's report 会计师报告 )pJzw-m"
Accountant's Report Rules 会计师报告规则 /bVI'fT
accounting and auditing procedure 会计与审计程序;会计与核数程序 V%+KJ}S!Z
Accounting Arrangements 《会计安排》 b`IC)xN$
accounting basis 会计基础 ][9M_
.
accounting by Official Receiver 破产管理署署长呈交的帐目 v/)dsSNZ0u
Accounting Circular 《会计通告》 tG6 o^
accounting class 会计类别 dW91nTQ:
accounting date 记帐日期;会计结算日期 IV\@GM:ait
accounting for money 款项核算 q\ ?6-?Mr
Accounting Officer 会计主任 jtA
Yp3M-$
accounting period 会计报告期;会计期 =,sMOJc>
accounting policy 会计政策;会计方针 s%Z3Zj(,8(
accounting practice 会计惯例 C>LkU |[
accounting principle 会计准则 ks!
G \<I
accounting record 会计记录 -7lJ
accounting report 会计报告 .DT1Jvl
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z E{.oi
Accounting Society of China 中国会计学会 g{&ux k);
accounting statement 会计报表 O32:j
accounting system 会计制度;会计系统 .NabK
accounting transaction 会计事项;帐务交易 !j- 7,
accounting treatment 会计处理 he/FtkU
accounting year 会计年度 Lz4iLLP
accretion 增值;添加 KzhldMJ^zq
accrual 应计项目;应累算数目 |*!I(wm2i
accrual basis 应计制;权责发生制 \jC}>9
accrual basis accounting 应计制会计;权责发生制会计 %H:!/'45
accrue 应累算;应计 \wMr[_LW
accrued benefit 应累算利益 .n"aQ@!
accrued charges 应计费用 QkA79%;j
accrued cumulative preference share dividend 应累算的累积优先股股息 [z?q-$#
accrued expenses 应累算费用 H4)){\
accrued interest payable 应付利息;应计未付利息 Pocm.
accrued interest receivable 应收利息;应计未收利息 :.@gd7T
accrued right 累算权益 xl
s_g/Q
accruing profit 应累算的利润 ]NN9FM.2b/
accumulated fiscal reserve 累积财政储备 &B[$l`1
accumulated profit 累积利润;滚存溢利 -\LB>\;qn
accumulated reserve 累积储备 Mk7#qiPo
accumulation of surplus income 累积收益盈余 fAJQ8nb{@]
acquired assets 既得资产 a(bgPkPP
acquisition 收购;购置;取得 @>JO &,od
acquisition cost 购置成本 v
50=D/&w
acquisition expenses 购置费用 !\CoJ.5=
acquisition of 100% interest 收购全部股权 `_<K#AG Ai
acquisition of control 取得控制权 Riw#+#r]/
acquisition of fixed assets 购置固定资产 UnGG%
acquisition of shell “买壳” R}BHRmSQ
acquisition price 收购价 n
pBpYtG
act of God 天灾 gVk_<;s
acting partner 执事合伙人 ;g*ab
active market 买卖活跃的市场;交投畅旺的市场;旺市 Qu!Lc:oM?
active partner 积极参与的合伙人 J-hP4t&x
active trading 交投活跃 ~c+0SuJ
actual circulation 实际流通 /9;)zI
actual cost 实际成本 oC"c%e8
actual expenditure 实际开支;实际支出 F.K7w
actual income 实际入息;实际收入;实际收益 G=(F-U;*
actual market 现货市场 C;M.dd
actual price 现货价;实际价格 GKSfr8US4
actual profit 实际利润 dtr8u
actual quotation 实盘;实际价位;实际报价 Td}#o!4!
actual year basis 按实际年度计算 }h>QkV,{2
actuals 实货 UuW"
actuarial investigation 精算调查 : >4{m)
actuarial principle 精算原则 <T{PuS1<o
actuarial report 精算师报告 nUD)G<v
Actuarial Society of Hong Kong 香港精算学会 ggfL
d r
actuarial valuation 精算师估值 \_qiUvPf\
actuary 精算师 0 @~[SXR
ad referendum agreement 暂定协议;有待覆核的协定 s7#w5fe
ad valorem duty 从价税;按值征税 O:WFh;c
ad valorem duty system 从价税制 #O*
ytZ
ad valorem fee 从价费 ]HCu tq
ad valorem tariff 从价关税 1 f).J
additional allowance 额外免税额 Yu`b
[]W
additional amount for unexpired risk 未过期风险的额外款额 $xJVUV
additional assessable profit 补加应评税利润 H0_hQ:K
additional assessment 补加评税 s9?klJg
additional commitment 额外承担 ~bhesWk8!
additional commitment vote 额外承担拨款 ](vOH#E
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 aj85vON1`
additional dependent parent allowance 供养父母额外免税额 +v{<<
additional provision 额外拨款 q0,Diouq
additional stamp duty 附加印花税 vE^Hk!^
additional tax 补加税罚款;补加税款 7g[T#B'/x,
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 xQ=[0!p+
adjudged bankrupt 被裁定破产 d~u+:[\=/
adjudicated bankrupt 裁定破产人 iZyhj%#
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <: f jWy
adjudication of bankruptcy 裁定破产;宣告破产 2'
$
p(
adjudication of insolvency 裁定无力偿还债务 "z8L}IC!e5
adjusted actual 经调整的实数;调整后的实数 O|}97a^
adjusted current assets 经调整的流动资产;调整后的流动资产 k.NgE/;3
adjusted figure 经调整的数字;调整后的数额 sFqZ@t}~
adjusted liabilities 经调整的负债;调整后的负债 K\v1o
adjusted loss 经调整的亏损;调整后的亏损 !
c(B c
^
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 T1.`*,t)=
adjusted profit 经调整的利润;调整后的利润 +pURF&Pr
adjusted surplus 经调整的盈余额;调整后的盈余额 v `9IS+Z
adjusted value 经调整的价值;调整后的价值 Y<0
[_+(
adjustment 调整;修订;理算〔保险〕 F
0q#.
adjustment centre 调剂中心 *W~+Nho.A
adjustment lag 调整过程的时间差距;调整时差 wM8Gz.9,
adjustment mechanism 调整机制 GcmN4
0
adjustment of loss 亏损调整 v,#*%Gn`%
adjustment process 调整过程;调整程序 pj4M|'F7
adjustment range 调整幅度 I"eXoqh
administered exchange rate 受管制汇率 <05\