A: h5WS<P
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A share A股;甲类股份 6>v`6
abatement of tax 减税;减扣免税额 /W'GX n
ABN AMRO Bank N.V. 荷兰银行 XnrOC|P$
above-the-line expenditure 线上项目支出;经常预算支出 Z<ozANbk
above-the-line receipt 线上项目收入;经常预算收入 J@Eqqyf"
ABSA Asia Limited 南非联合亚洲有限公司 an^"_#8DA@
absolute change 绝对数值变更 fk4s19;?
absolute expenditure 实际开支 tLe!_p)
absolute guideline figure 绝对准则数字 WyVFhAuU
absolute interest 绝对权益 Tx?,]c,(u
absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度 H];|<G
absolute value 实值;绝对值 1"3|6&=
absolutely vested interest 绝对既得权益 Zws[}G"7h
absorbed cost 已吸收成本;已分摊成本 ;>_\oZGj_
absorption 吸收;分摊;合并 %)T>Wn%b]v
absorption rate 吸收率;摊配率;分摊率 ^Bn)a"Gd
ACB Finance Limited 亚洲商业财务有限公司 emOd<C1A
acceptable form of reciprocity 合理的互惠条件 Yu-e|:
acceptable rate 适当利率;适当汇率 L<!}!v5ja
acceptance agreement 承兑协议 BL<.u
acceptance for honour 参加承兑 fv_}7t7
acceptor 承兑人;接受人;受票人 sfi.zuG
acceptor for honour 参加承兑人 I&
]d6,
accident insurance 意外保险 aYr?J
Ol
Accident Insurance Association of Hong Kong 香港意外保险公会 o9G%KO&;D,
accident insurance scheme 意外保险计划 q%TWtQS
accident year basis 意外年度基准 m8eyAvi6
accommodation 通融;贷款 $,q~ q^0
accommodation bill 通融票据;空头票据 KJ<7aZ
accommodation party 汇票代发人 \UM9cAX`
account balance 帐户余额;帐户结余 >k,|N4(
account book 帐簿 <uUQ-]QOIh
account collected in advance 预收款项 :@)UI,
account current book 往来帐簿 c^vPd]Ed
account of after-acquired property 事后取得的财产报告 F,Q\_H##x4
account of defaulter 拖欠帐目 8A}w}h
account payable 应付帐款 }]_/:KUt
account payee only [A/C payee only] 只可转帐;存入收款人帐户
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account receivable 应收帐款 D-e0q)RSU
account receivable report 应收帐款报表 zb.^ _A
account statement 结单;帐单;会计财务报表 ^I03PIy0l
account title 帐户名称;会计科目 XL@i/5C[
accountant's report 会计师报告 '_,/N!-V
Accountant's Report Rules 会计师报告规则 OQMkpX-dH
accounting and auditing procedure 会计与审计程序;会计与核数程序 P'f
=r%
Accounting Arrangements 《会计安排》 &Oc^LV$6
accounting basis 会计基础 W[BZ/
accounting by Official Receiver 破产管理署署长呈交的帐目 =r"8J5[f
Accounting Circular 《会计通告》 t-Rfy`I3
accounting class 会计类别 z(2pl}
accounting date 记帐日期;会计结算日期 C,7
d
accounting for money 款项核算 xgHR;USH
Accounting Officer 会计主任 ehk5U,d
accounting period 会计报告期;会计期 B.CUk.
accounting policy 会计政策;会计方针 P
e6}y
accounting practice 会计惯例 S9
R(;
accounting principle 会计准则 |D+"+w/
accounting record 会计记录 H"czF
accounting report 会计报告 tJ[yx_mf
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P'.MwS
Accounting Society of China 中国会计学会 ,?k[<C
accounting statement 会计报表 M#X8Rs1`
accounting system 会计制度;会计系统 wBZ=IMDu\
accounting transaction 会计事项;帐务交易 ,Oa-AF/p
accounting treatment 会计处理 /5Aum?~
accounting year 会计年度 \J[m4tw^
accretion 增值;添加 H'k $<S
accrual 应计项目;应累算数目 {T4F0fu[eR
accrual basis 应计制;权责发生制 6 "fYSn>
accrual basis accounting 应计制会计;权责发生制会计 't:$Lx
accrue 应累算;应计 li'h&!|]
accrued benefit 应累算利益 `i5U&K. 7
accrued charges 应计费用 it]im
accrued cumulative preference share dividend 应累算的累积优先股股息 EdFCaW}""
accrued expenses 应累算费用 ,5oe8\uz
accrued interest payable 应付利息;应计未付利息 Ie{98
accrued interest receivable 应收利息;应计未收利息 abiZ"?(
accrued right 累算权益 hkV;(Fr&z
accruing profit 应累算的利润 O b'B?
accumulated fiscal reserve 累积财政储备 xIu#
accumulated profit 累积利润;滚存溢利 8*7t1$
accumulated reserve 累积储备 wK OljE6d
accumulation of surplus income 累积收益盈余 ~hK7(K
acquired assets 既得资产 MmiC%"7wt
acquisition 收购;购置;取得 j1{|3#5V
acquisition cost 购置成本 X`i'U7%I
acquisition expenses 购置费用 mdjPKrF<
acquisition of 100% interest 收购全部股权 xC N6?
acquisition of control 取得控制权 TNe,'S,%
acquisition of fixed assets 购置固定资产 S_; 5mb+b
acquisition of shell “买壳” V]I@&*O~r
acquisition price 收购价 @>`+eg][?P
act of God 天灾 4=/5
acting partner 执事合伙人 <xM$^r)
active market 买卖活跃的市场;交投畅旺的市场;旺市 Zoe>Ow8mE`
active partner 积极参与的合伙人 O~
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active trading 交投活跃 c%1k'
Q
actual circulation 实际流通 U\aP
actual cost 实际成本 q#LB 2M
actual expenditure 实际开支;实际支出 MKVz'-`u
actual income 实际入息;实际收入;实际收益 "Tw4'AY'P
actual market 现货市场 <0lXJqd
actual price 现货价;实际价格 ?LJ$:
u
actual profit 实际利润 l{b<rUh5W
actual quotation 实盘;实际价位;实际报价 8vQGpIa,
actual year basis 按实际年度计算 X3
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actuals 实货 Q{%2Npvq
actuarial investigation 精算调查 )Z6bMAb0'N
actuarial principle 精算原则 +m?;,JGt
actuarial report 精算师报告 MJ5Ymt a
Actuarial Society of Hong Kong 香港精算学会 &L7u//
actuarial valuation 精算师估值 m(0sG(A~
actuary 精算师 `=m[(CLb
ad referendum agreement 暂定协议;有待覆核的协定 590.mCm
ad valorem duty 从价税;按值征税 ?%RAX CK
ad valorem duty system 从价税制 GJZGHUB=>
ad valorem fee 从价费 -s~6FrKy
ad valorem tariff 从价关税 b#
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additional allowance 额外免税额 A
8,9^cQ]
additional amount for unexpired risk 未过期风险的额外款额 $cl[Qcw
additional assessable profit 补加应评税利润 vW6
a=j8
additional assessment 补加评税 &UzeNL"]
additional commitment 额外承担 U-RR>j
additional commitment vote 额外承担拨款 D5]AL5=Xt2
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tW<i;2 l
additional dependent parent allowance 供养父母额外免税额 EY3x o-H
additional provision 额外拨款 k^<s|8Y
additional stamp duty 附加印花税 ed3d 6/%HR
additional tax 补加税罚款;补加税款 +_^Rxx!XA
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5L ]TV\\
adjudged bankrupt 被裁定破产 i4<&zj})
adjudicated bankrupt 裁定破产人 "53'FRj_\
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H~Z$ pk%
adjudication of bankruptcy 裁定破产;宣告破产 BdWRm=
adjudication of insolvency 裁定无力偿还债务 4%! #=JCl
adjusted actual 经调整的实数;调整后的实数 _N`'R.va
adjusted current assets 经调整的流动资产;调整后的流动资产 3[q&%Z.
adjusted figure 经调整的数字;调整后的数额 un*Ptc2%
adjusted liabilities 经调整的负债;调整后的负债 IZ){xI
adjusted loss 经调整的亏损;调整后的亏损 :TU|;(p
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 K4T#8K]aZF
adjusted profit 经调整的利润;调整后的利润 q%H`/~AYM
adjusted surplus 经调整的盈余额;调整后的盈余额 Kmy'z
adjusted value 经调整的价值;调整后的价值 g)Ep'd-w"
adjustment 调整;修订;理算〔保险〕 R$>]7-N}
adjustment centre 调剂中心 6d4e~F
adjustment lag 调整过程的时间差距;调整时差 |E{tS,{OhJ
adjustment mechanism 调整机制 QuF76&)7
adjustment of loss 亏损调整 C%c}lv8;^
adjustment process 调整过程;调整程序 Th!.=S{Y5
adjustment range 调整幅度 ,E7+Z' ;
administered exchange rate 受管制汇率 w$5~'Cbi