A: sM$gfFx
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A share A股;甲类股份 pv #uLo
abatement of tax 减税;减扣免税额 N++
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ABN AMRO Bank N.V. 荷兰银行 98AX=%8
above-the-line expenditure 线上项目支出;经常预算支出 TwZASn]o
above-the-line receipt 线上项目收入;经常预算收入 4tv}V:EO
ABSA Asia Limited 南非联合亚洲有限公司 V"{+cPBO)
absolute change 绝对数值变更 o:irwfArv
absolute expenditure 实际开支 DYKJ Vn7w
absolute guideline figure 绝对准则数字 NWq>Z!x`
absolute interest 绝对权益 0kdPr:B Q0
absolute order of discharge 绝对破产解除令 qFD#D_O6
absolute profit margin 绝对利润幅度 kLw07&H
absolute value 实值;绝对值 io{uN/!X_J
absolutely vested interest 绝对既得权益 1^4z/<ZWm
absorbed cost 已吸收成本;已分摊成本 ni$S@0
absorption 吸收;分摊;合并 3
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absorption rate 吸收率;摊配率;分摊率 ( d2|r)O
ACB Finance Limited 亚洲商业财务有限公司 >u:t2DxE
acceptable form of reciprocity 合理的互惠条件 ;>duY\$<
acceptable rate 适当利率;适当汇率 Rg!Fu
acceptance agreement 承兑协议 *6trK`tx^
acceptance for honour 参加承兑 P:gN"f6
acceptor 承兑人;接受人;受票人 uYv"5U]MFv
acceptor for honour 参加承兑人 [spJ%AhV
accident insurance 意外保险 ~\^h;A'3
Accident Insurance Association of Hong Kong 香港意外保险公会 r)G^V&9
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accident insurance scheme 意外保险计划 udV.$N
accident year basis 意外年度基准 W%xg;uzp
accommodation 通融;贷款 >5Rcj(-&l
accommodation bill 通融票据;空头票据 ;Xw'WMb*=
accommodation party 汇票代发人 Qw
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account balance 帐户余额;帐户结余 SXW8p>1Jw
account book 帐簿 x!08FL)
account collected in advance 预收款项 VdZmrq;?/
account current book 往来帐簿 1k
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account of after-acquired property 事后取得的财产报告 l12_&o"C~
account of defaulter 拖欠帐目 [?vn>
account payable 应付帐款 Gx]J6Z8
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i,Q{Z@,
account receivable 应收帐款 e)WpqaI
account receivable report 应收帐款报表 "#a_--"k9
account statement 结单;帐单;会计财务报表 5D32d1A
account title 帐户名称;会计科目 Rt[zZv
accountant's report 会计师报告 c3>#
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Accountant's Report Rules 会计师报告规则 d }"
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accounting and auditing procedure 会计与审计程序;会计与核数程序 ]H4T80wm&
Accounting Arrangements 《会计安排》 dBKceL v
accounting basis 会计基础 2$MIA?A"Y
accounting by Official Receiver 破产管理署署长呈交的帐目 >+ZG{'!j
Accounting Circular 《会计通告》 mrzrQ@sN
accounting class 会计类别 ,(6U3W*bu
accounting date 记帐日期;会计结算日期 _ZnVQ,zY
accounting for money 款项核算 +x3T^G
Accounting Officer 会计主任 0?tn.<'B8T
accounting period 会计报告期;会计期 LyRU2A
accounting policy 会计政策;会计方针 d3$&I==;:
accounting practice 会计惯例 wap@q6fz<
accounting principle 会计准则 fJb<<6C
accounting record 会计记录 sMq*X^z
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accounting report 会计报告 }T}9AQ}|
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Accounting Society of China 中国会计学会 %YI Xk1
accounting statement 会计报表 &3SQVOW ~T
accounting system 会计制度;会计系统 vT#$`M<
accounting transaction 会计事项;帐务交易 kXmnLxhS/
accounting treatment 会计处理 |,&5.|E 7
accounting year 会计年度 lm?1 K:
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accretion 增值;添加 <F=U(WWn9
accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制 q\P"AlpC!
accrual basis accounting 应计制会计;权责发生制会计 :jol
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accrue 应累算;应计 .KA){_jBp
accrued benefit 应累算利益 dA`.
accrued charges 应计费用 x2|YrkGv
accrued cumulative preference share dividend 应累算的累积优先股股息 '8Q:}{
accrued expenses 应累算费用
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accrued interest payable 应付利息;应计未付利息 CMm:Vea
accrued interest receivable 应收利息;应计未收利息 cH&-/|N
accrued right 累算权益 z"b}V01F#
accruing profit 应累算的利润 Hqel1J
accumulated fiscal reserve 累积财政储备 r+}5;fQJ
accumulated profit 累积利润;滚存溢利 f__r" N
accumulated reserve 累积储备 (~R [K,G
accumulation of surplus income 累积收益盈余 1e 8J-Nkj
acquired assets 既得资产 y|BRAk&n
acquisition 收购;购置;取得
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acquisition cost 购置成本 ;^9A o>(?y
acquisition expenses 购置费用 7fVlA "x
acquisition of 100% interest 收购全部股权 2{v$GFc/
acquisition of control 取得控制权 HAHv^
acquisition of fixed assets 购置固定资产 w"Q6'/P
acquisition of shell “买壳” K8sgeX|
acquisition price 收购价 QJL%J
act of God 天灾
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acting partner 执事合伙人 %Ts6M,Fpp
active market 买卖活跃的市场;交投畅旺的市场;旺市 \GL!x 7s1A
active partner 积极参与的合伙人 $*035f
active trading 交投活跃 F__j]}?
actual circulation 实际流通 Op&i6V}<s
actual cost 实际成本 =*VKp{5=
actual expenditure 实际开支;实际支出 dE<}X7J%
actual income 实际入息;实际收入;实际收益 7~2b4"&
actual market 现货市场 8n.sg({g
actual price 现货价;实际价格 As$:V<Z
actual profit 实际利润 He#5d!cf:M
actual quotation 实盘;实际价位;实际报价 V
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actual year basis 按实际年度计算 WOW:$.VO^
actuals 实货 W| z
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actuarial investigation 精算调查 ,t`u3ykh
actuarial principle 精算原则
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actuarial report 精算师报告 2S~cW./#fX
Actuarial Society of Hong Kong 香港精算学会 qq%\
actuarial valuation 精算师估值 aZ[
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actuary 精算师 hL1q9%
ad referendum agreement 暂定协议;有待覆核的协定 I7b_dJD;*
ad valorem duty 从价税;按值征税 .AIlv^:|U
ad valorem duty system 从价税制 ,_STt)
ad valorem fee 从价费 'y(;:Kc
ad valorem tariff 从价关税 9~
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additional allowance 额外免税额 cR/-FR
additional amount for unexpired risk 未过期风险的额外款额 OLThi[Yn
additional assessable profit 补加应评税利润 B0_[bQoc1
additional assessment 补加评税 [^rT: %Z
additional commitment 额外承担 <Yzk]98W5.
additional commitment vote 额外承担拨款 ra="4T$va
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5XK}8\
additional dependent parent allowance 供养父母额外免税额 ' }G
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additional provision 额外拨款 huMNt6P[
additional stamp duty 附加印花税 BoJYP
additional tax 补加税罚款;补加税款 vdwh59W
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 f}jo18z%
adjudged bankrupt 被裁定破产 J^}w,r*=
adjudicated bankrupt 裁定破产人 9ANC,+0p
adjudication fee 裁定费;评定印花税额手续费;评估契据费 AOT +4*)%
adjudication of bankruptcy 裁定破产;宣告破产 4NY00d/R
adjudication of insolvency 裁定无力偿还债务 .T*K4m{b0
adjusted actual 经调整的实数;调整后的实数
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adjusted current assets 经调整的流动资产;调整后的流动资产 .AEOf0t
adjusted figure 经调整的数字;调整后的数额 jwm2ZJW
adjusted liabilities 经调整的负债;调整后的负债 + 9vd(c
adjusted loss 经调整的亏损;调整后的亏损 ttazY#
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 !ke_?+8sY
adjusted profit 经调整的利润;调整后的利润 K+3dwQo
adjusted surplus 经调整的盈余额;调整后的盈余额 c$X0C&m
adjusted value 经调整的价值;调整后的价值 t`PA85.|d
adjustment 调整;修订;理算〔保险〕 eBZa9X$
adjustment centre 调剂中心 H+^93
adjustment lag 调整过程的时间差距;调整时差 L0v& m
adjustment mechanism 调整机制 ]_cBd)3P}
adjustment of loss 亏损调整 'ZyHp=RN)
adjustment process 调整过程;调整程序 BUH~aV
adjustment range 调整幅度 L@ ,-V
administered exchange rate 受管制汇率 7@[3]c<=