A: k)'c$
zL1H[}[z+
A share A股;甲类股份 F`f#gpQ
abatement of tax 减税;减扣免税额 O0wD"V^W
ABN AMRO Bank N.V. 荷兰银行 RzXxnx)]q
above-the-line expenditure 线上项目支出;经常预算支出 7)~/`w)P
above-the-line receipt 线上项目收入;经常预算收入 lv,<[Hw1
ABSA Asia Limited 南非联合亚洲有限公司 $B
Cqz! 4K
absolute change 绝对数值变更 Dg\fjuK9
absolute expenditure 实际开支 je.mX /Lpj
absolute guideline figure 绝对准则数字 .I[uXd
absolute interest 绝对权益 6Vi #O^>
absolute order of discharge 绝对破产解除令 n
,`!yw
absolute profit margin 绝对利润幅度 !qT.D:!@zF
absolute value 实值;绝对值 HnrT;!C~
absolutely vested interest 绝对既得权益 )t0t*xu#
absorbed cost 已吸收成本;已分摊成本 $KKrl
absorption 吸收;分摊;合并 A-uEZj_RD=
absorption rate 吸收率;摊配率;分摊率 jPhOk>m
ACB Finance Limited 亚洲商业财务有限公司 "h\{PoG
acceptable form of reciprocity 合理的互惠条件 ^BW V6
acceptable rate 适当利率;适当汇率 Bx2E9/S3
acceptance agreement 承兑协议 >AV?g8B;
acceptance for honour 参加承兑 db4Ol=
acceptor 承兑人;接受人;受票人 ,Epg&)wC]
acceptor for honour 参加承兑人 5{VrzzOK}
accident insurance 意外保险 {V,rWg
Accident Insurance Association of Hong Kong 香港意外保险公会 .F&\xa{
accident insurance scheme 意外保险计划 &H<-joZ)Z\
accident year basis 意外年度基准 Gb\}e}TB[
accommodation 通融;贷款 Q lql(*
accommodation bill 通融票据;空头票据 yin"+&<T
accommodation party 汇票代发人 (yn!~El3
account balance 帐户余额;帐户结余 IYb@@Jzo
account book 帐簿 a'rN&*P
account collected in advance 预收款项 >i-cR4=LL{
account current book 往来帐簿 $D1Pk
account of after-acquired property 事后取得的财产报告 1P@&xcvS\
account of defaulter 拖欠帐目 Cj,fP[p#7
account payable 应付帐款 1vu=2|QN
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lhKd<Y"
account receivable 应收帐款 >DpnIWn
account receivable report 应收帐款报表 j'I$F1>Te
account statement 结单;帐单;会计财务报表 {])F%Q_#cD
account title 帐户名称;会计科目 3L/>=I{5
accountant's report 会计师报告 o0_RU<bWN
Accountant's Report Rules 会计师报告规则 ^3 F[^#"
accounting and auditing procedure 会计与审计程序;会计与核数程序 R@u6mMX{N,
Accounting Arrangements 《会计安排》 %BC*h}KGH
accounting basis 会计基础 pu=Q;E_f[
accounting by Official Receiver 破产管理署署长呈交的帐目 ^;!A`t
Accounting Circular 《会计通告》 vH9/}w2
accounting class 会计类别 ma?$@]`k
accounting date 记帐日期;会计结算日期 [_#9PH33
accounting for money 款项核算 U_y)p Cd
Accounting Officer 会计主任 8S&`
accounting period 会计报告期;会计期 mN!>BqvN
accounting policy 会计政策;会计方针 %HpTQ
accounting practice 会计惯例 s'J8E+&5
accounting principle 会计准则 |r$Vb$z
accounting record 会计记录 ;a[56W
accounting report 会计报告 rX)PN3TD
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]@)X3}"!
Accounting Society of China 中国会计学会 ?x%HQ2`
accounting statement 会计报表 0,{Dw9
W:
accounting system 会计制度;会计系统 S2@[F\|r
accounting transaction 会计事项;帐务交易 l!EfvqWX
accounting treatment 会计处理 !Z`~=n3bk
accounting year 会计年度 oOnk,U
accretion 增值;添加 ,g;~:
accrual 应计项目;应累算数目 ~ucOQVmz@
accrual basis 应计制;权责发生制 {|O8)bW'
accrual basis accounting 应计制会计;权责发生制会计 y}R{A6X)
accrue 应累算;应计 #db8ur3?
accrued benefit 应累算利益 }[SWt3qV1
accrued charges 应计费用 u yzc"di
accrued cumulative preference share dividend 应累算的累积优先股股息 %e+hM $Q
accrued expenses 应累算费用 "W?k~.uw
accrued interest payable 应付利息;应计未付利息 ?sfA/9"
accrued interest receivable 应收利息;应计未收利息 P
*BA
accrued right 累算权益 5rr7lwWZ
accruing profit 应累算的利润 x@;XyQq
accumulated fiscal reserve 累积财政储备 cAogz/<S
accumulated profit 累积利润;滚存溢利 j*Ta?'*
accumulated reserve 累积储备 G!C2[:[g
accumulation of surplus income 累积收益盈余 &&\ h%-Jc
acquired assets 既得资产 {+0]diD
acquisition 收购;购置;取得 <=l!~~%
acquisition cost 购置成本 @TdPeTw\
acquisition expenses 购置费用 U"v(9m@
acquisition of 100% interest 收购全部股权 fILINW{Yk)
acquisition of control 取得控制权 \SHYwD}*Pr
acquisition of fixed assets 购置固定资产 - /]ro8V$
acquisition of shell “买壳” >2_BL5<S
acquisition price 收购价 $6Lgaz
act of God 天灾 mVcpYyD|k
acting partner 执事合伙人
V<$g^Vb
active market 买卖活跃的市场;交投畅旺的市场;旺市 mqrP0/sN
active partner 积极参与的合伙人 V7G?i\>
active trading 交投活跃 /JaH
actual circulation 实际流通 2l}FOdq
actual cost 实际成本 &cV$8*2b^
actual expenditure 实际开支;实际支出 cpF\^[D
actual income 实际入息;实际收入;实际收益 KwndY,QD
actual market 现货市场 -v'7;L0K
actual price 现货价;实际价格 mL?9AxO
actual profit 实际利润 hPE#l?H@A
actual quotation 实盘;实际价位;实际报价 >pW8K[
actual year basis 按实际年度计算 (\{9W
actuals 实货 R
rs?I,NV
actuarial investigation 精算调查 4_TxFulX.
actuarial principle 精算原则 QrDzfe[
actuarial report 精算师报告 BNw^ _j1
Actuarial Society of Hong Kong 香港精算学会 f ?_Y
dVZ
actuarial valuation 精算师估值 (C={/waJ
actuary 精算师 \bw71( Q
ad referendum agreement 暂定协议;有待覆核的协定 pk%I98! Jy
ad valorem duty 从价税;按值征税 A,ttn5Sh?
ad valorem duty system 从价税制 ^>gRK*,
ad valorem fee 从价费 }QU9+<Z[r
ad valorem tariff 从价关税 G(~d1%(
additional allowance 额外免税额 {a.{x+!5I-
additional amount for unexpired risk 未过期风险的额外款额 0}2Uj>!i
additional assessable profit 补加应评税利润 ^W5rL@h_
additional assessment 补加评税 z6#N f,
additional commitment 额外承担 *v)JX _
additional commitment vote 额外承担拨款 ~O;!y%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z'=*pIY5f
additional dependent parent allowance 供养父母额外免税额 RIJ+]uir4
additional provision 额外拨款 !MSz%QcO
additional stamp duty 附加印花税 1_%jDMYH
additional tax 补加税罚款;补加税款 [X ]\^
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Wp/!;
adjudged bankrupt 被裁定破产 ck>|p09q'9
adjudicated bankrupt 裁定破产人 :0$(umW@I"
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3Bee6N>
adjudication of bankruptcy 裁定破产;宣告破产 %H75u6
adjudication of insolvency 裁定无力偿还债务 4-^|e
adjusted actual 经调整的实数;调整后的实数 &Y%Kr`.h
adjusted current assets 经调整的流动资产;调整后的流动资产 C(Ujx=G+3
adjusted figure 经调整的数字;调整后的数额 jhjGDF
adjusted liabilities 经调整的负债;调整后的负债 K++pH~o
adjusted loss 经调整的亏损;调整后的亏损 WCA`34(
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 %_;q<@9)
adjusted profit 经调整的利润;调整后的利润 IzF7W?k
adjusted surplus 经调整的盈余额;调整后的盈余额 UeV2`zIg`
adjusted value 经调整的价值;调整后的价值 [7q~rcf,Z
adjustment 调整;修订;理算〔保险〕 O Ul+es
adjustment centre 调剂中心 GzWmXm
adjustment lag 调整过程的时间差距;调整时差 d|k6#f-E
adjustment mechanism 调整机制 >gM|:FG
adjustment of loss 亏损调整 zuUf:%k}I
adjustment process 调整过程;调整程序 E@^`B9;Q7
adjustment range 调整幅度 H$au02dpU
administered exchange rate 受管制汇率 &>\E
>mJ