A: b=pk;'-
%N&W_.F6
A share A股;甲类股份 i8-Y,&>V
abatement of tax 减税;减扣免税额 v1X[/\;U
ABN AMRO Bank N.V. 荷兰银行 b7I0R;Zj
above-the-line expenditure 线上项目支出;经常预算支出 Ak('4j!*}^
above-the-line receipt 线上项目收入;经常预算收入 &z:bZH]DH
ABSA Asia Limited 南非联合亚洲有限公司 x9a\~XL>a
absolute change 绝对数值变更 q*`
m%3{
absolute expenditure 实际开支 X;GU#8W
absolute guideline figure 绝对准则数字 2;
s[ m3
absolute interest 绝对权益 JS%LJ_J
absolute order of discharge 绝对破产解除令 C58o="L3S
absolute profit margin 绝对利润幅度 `XK\',
}F
absolute value 实值;绝对值 K<`Z@f3'w
absolutely vested interest 绝对既得权益 ~yw]<{ ?
absorbed cost 已吸收成本;已分摊成本 lqJ92vi6Q
absorption 吸收;分摊;合并 Yk|.UuXT
absorption rate 吸收率;摊配率;分摊率 Ddg!1SF
ACB Finance Limited 亚洲商业财务有限公司 eA-oqolY
acceptable form of reciprocity 合理的互惠条件 udA@9a^;
acceptable rate 适当利率;适当汇率 'ROz| iJ
acceptance agreement 承兑协议 \R]2YY`EP
acceptance for honour 参加承兑 Og1vD5a
acceptor 承兑人;接受人;受票人 5V =mj+X?
acceptor for honour 参加承兑人 7H{1i
accident insurance 意外保险 /_{ZWLi(
Accident Insurance Association of Hong Kong 香港意外保险公会 ~M} K]Li
accident insurance scheme 意外保险计划 Ry]9n.y
accident year basis 意外年度基准 ;R#RdUFH
accommodation 通融;贷款 0 D
'^:
accommodation bill 通融票据;空头票据 j=M%*`@
accommodation party 汇票代发人 <4vCx
account balance 帐户余额;帐户结余 $`/UG0rdC
account book 帐簿 -aok ]w
m
account collected in advance 预收款项 T@IzfX7
account current book 往来帐簿 Xy=ETV%
account of after-acquired property 事后取得的财产报告 d4\JM 65
account of defaulter 拖欠帐目 K$/"I0YyI
account payable 应付帐款 H{=G\N{
account payee only [A/C payee only] 只可转帐;存入收款人帐户 `NgQ>KV!
account receivable 应收帐款 E7? n'!=
account receivable report 应收帐款报表 {2P18&=
account statement 结单;帐单;会计财务报表 j8[U}~*^
account title 帐户名称;会计科目 -k8sR1(
accountant's report 会计师报告 [w@S/K[_|
Accountant's Report Rules 会计师报告规则 !ae?EJm"
accounting and auditing procedure 会计与审计程序;会计与核数程序 4}/gV)
Accounting Arrangements 《会计安排》 ,-E'059
accounting basis 会计基础 n9={D
accounting by Official Receiver 破产管理署署长呈交的帐目 KhB7
75
Accounting Circular 《会计通告》 6
?<lS.s
accounting class 会计类别 9S}rTZkEq
accounting date 记帐日期;会计结算日期 ~i?A!
accounting for money 款项核算 $o5i15Oy.
Accounting Officer 会计主任 YF-E1`+?<
accounting period 会计报告期;会计期 n~|?)EL
accounting policy 会计政策;会计方针 ?yq=
c
accounting practice 会计惯例 HB5-B XBU
accounting principle 会计准则 C{uT1`
accounting record 会计记录 5=
&2=
accounting report 会计报告 -#T%*
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 klFS3G
Accounting Society of China 中国会计学会 FVrB#Hw~
accounting statement 会计报表 (P-^ PNz&
accounting system 会计制度;会计系统 dG5jhk
PX
accounting transaction 会计事项;帐务交易 a4~
B
accounting treatment 会计处理 2!B|w8ar
accounting year 会计年度 ez[x8M>
accretion 增值;添加 j;_
accrual 应计项目;应累算数目 +z?gf*G_W'
accrual basis 应计制;权责发生制 ^#Q
-?O
accrual basis accounting 应计制会计;权责发生制会计 6#CswSpS
accrue 应累算;应计 AkS16A
accrued benefit 应累算利益 ij-'M{f
accrued charges 应计费用 j0{`7n
accrued cumulative preference share dividend 应累算的累积优先股股息 N'EZJoH
accrued expenses 应累算费用 \l/}` w
accrued interest payable 应付利息;应计未付利息 QA0uT{x90
accrued interest receivable 应收利息;应计未收利息 16 `M=R
accrued right 累算权益 mL`8COA
accruing profit 应累算的利润 {X(nn.GpC
accumulated fiscal reserve 累积财政储备 ^t
gjs$M|
accumulated profit 累积利润;滚存溢利 /}U)|6-B
accumulated reserve 累积储备 v(.mM9>
accumulation of surplus income 累积收益盈余 67Pmnad
acquired assets 既得资产 t}h(j|
acquisition 收购;购置;取得 WcKDerc
acquisition cost 购置成本 IP#vfM
acquisition expenses 购置费用 e3CFW_p
acquisition of 100% interest 收购全部股权 eu$VKLY*
acquisition of control 取得控制权 MW rhVn{R
acquisition of fixed assets 购置固定资产 >VIFQ\
acquisition of shell “买壳” }>BNdm"Er
acquisition price 收购价 0O`Rh"O
act of God 天灾 T2w4D!
acting partner 执事合伙人 ff.k1%wr^
active market 买卖活跃的市场;交投畅旺的市场;旺市 er3~gm
active partner 积极参与的合伙人 IL.bwtpQD
active trading 交投活跃 i:jXh9+
actual circulation 实际流通 \^ds
e
actual cost 实际成本 JX5/PCO
actual expenditure 实际开支;实际支出 y<- ]'Yts
actual income 实际入息;实际收入;实际收益 `0]N#G
T
actual market 现货市场 hfY/)-60o
actual price 现货价;实际价格 \os"w
"
actual profit 实际利润 ,S`n?.&& 7
actual quotation 实盘;实际价位;实际报价 BI)C\D3[
actual year basis 按实际年度计算 xJ/)*?@+
actuals 实货 M]{~T7n-
actuarial investigation 精算调查 Jaw1bUP!oK
actuarial principle 精算原则 1PdG1'
actuarial report 精算师报告
B(s^(__]
Actuarial Society of Hong Kong 香港精算学会 PsNrCe%e
actuarial valuation 精算师估值 Ij4q &i"
actuary 精算师 hizM}d-"C
ad referendum agreement 暂定协议;有待覆核的协定 )GG9[%H!
ad valorem duty 从价税;按值征税 18F}3t??
ad valorem duty system 从价税制 0g:q%P0
ad valorem fee 从价费 WIi,`/K+
ad valorem tariff 从价关税 >uYQt~s
additional allowance 额外免税额 T=-UcF
additional amount for unexpired risk 未过期风险的额外款额 o#wly%i')
additional assessable profit 补加应评税利润 +
jB;
additional assessment 补加评税
M1m]1<
additional commitment 额外承担 G5U?]& I8
additional commitment vote 额外承担拨款 Sq,>^|v4&e
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GBBr[}y-
additional dependent parent allowance 供养父母额外免税额 <CO_JWD
additional provision 额外拨款 ?eX$Wc{
additional stamp duty 附加印花税 *Xk5H,:
additional tax 补加税罚款;补加税款 oc,I,v
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 LBD],Ba!
adjudged bankrupt 被裁定破产 d]sqj\Q57
adjudicated bankrupt 裁定破产人 OV;VsF
adjudication fee 裁定费;评定印花税额手续费;评估契据费 "A
Bt
adjudication of bankruptcy 裁定破产;宣告破产 FvVC 2Z
adjudication of insolvency 裁定无力偿还债务 F5x*#/af
adjusted actual 经调整的实数;调整后的实数 [Y*>x2X
adjusted current assets 经调整的流动资产;调整后的流动资产 b?`2LAgn
adjusted figure 经调整的数字;调整后的数额 zL+t&P[\
adjusted liabilities 经调整的负债;调整后的负债 7/
hn%obC
adjusted loss 经调整的亏损;调整后的亏损 kI(3Pf].
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 [5IbR9_
adjusted profit 经调整的利润;调整后的利润 8~Zw"
adjusted surplus 经调整的盈余额;调整后的盈余额 $k&v
juB.
adjusted value 经调整的价值;调整后的价值 {&>rKCi
adjustment 调整;修订;理算〔保险〕 2/r8
%Sq
adjustment centre 调剂中心 'nGUm[vh
adjustment lag 调整过程的时间差距;调整时差 ~a[/l
adjustment mechanism 调整机制 (m,H 5
adjustment of loss 亏损调整 G\BZ^SwE
adjustment process 调整过程;调整程序 ih/E,B"
adjustment range 调整幅度 6
h#U,G
administered exchange rate 受管制汇率 j\IdB:}j