A: \oP
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A share A股;甲类股份 *;lb<uLv
abatement of tax 减税;减扣免税额 A!$sOp
ABN AMRO Bank N.V. 荷兰银行 gDX\ p>7
above-the-line expenditure 线上项目支出;经常预算支出 7CX5pRNL
above-the-line receipt 线上项目收入;经常预算收入 -}8r1jQH;
ABSA Asia Limited 南非联合亚洲有限公司 -YipPo"a
absolute change 绝对数值变更 M?['HoRo
absolute expenditure 实际开支 x3jjtjf
absolute guideline figure 绝对准则数字 ~BBh 4t&
absolute interest 绝对权益 E6- ~
absolute order of discharge 绝对破产解除令 kkj_k:Eah
absolute profit margin 绝对利润幅度 bF +d_t
absolute value 实值;绝对值 'sk M$jr
absolutely vested interest 绝对既得权益 T%YN(f
absorbed cost 已吸收成本;已分摊成本 *r6v9
absorption 吸收;分摊;合并 a3He-76
absorption rate 吸收率;摊配率;分摊率 o+S?j*mv@
ACB Finance Limited 亚洲商业财务有限公司 h{?f
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acceptable form of reciprocity 合理的互惠条件 JNu+e#.Y
acceptable rate 适当利率;适当汇率 Ka"1gbJ|
acceptance agreement 承兑协议 +]Z*_?j9{
acceptance for honour 参加承兑 *kJa$3*r
acceptor 承兑人;接受人;受票人 B{V(g"dM
acceptor for honour 参加承兑人 FGpV
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accident insurance 意外保险 |%(qaPA1
Accident Insurance Association of Hong Kong 香港意外保险公会
x\G<R; Q
accident insurance scheme 意外保险计划 @DAaCF8
accident year basis 意外年度基准 `0R>r7f)H
accommodation 通融;贷款 G/KTF2wl7
accommodation bill 通融票据;空头票据 SMQC/t]HT
accommodation party 汇票代发人 1flB A,6L
account balance 帐户余额;帐户结余 ,awkL
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account book 帐簿 >R\!Qk
account collected in advance 预收款项 \@6V{y'Zo
account current book 往来帐簿 C{V,=Fo^
account of after-acquired property 事后取得的财产报告 o;pJjC]
account of defaulter 拖欠帐目 VB4ir\nF
account payable 应付帐款 RggZ'.\
account payee only [A/C payee only] 只可转帐;存入收款人帐户 os+]ct
account receivable 应收帐款 RRGs:h@;
account receivable report 应收帐款报表 .5#+)] l
account statement 结单;帐单;会计财务报表 01+TVWKX
account title 帐户名称;会计科目 "
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accountant's report 会计师报告 ^3Z~RK\}
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序;会计与核数程序 :IozWPs*
Accounting Arrangements 《会计安排》 M7(]NQ\TQ
accounting basis 会计基础 )fc+B_
accounting by Official Receiver 破产管理署署长呈交的帐目 u4[rA2Bf8E
Accounting Circular 《会计通告》 3X1
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accounting class 会计类别 Ja%isIdh
accounting date 记帐日期;会计结算日期 !\q'{x5C
accounting for money 款项核算 =jRC4]M})
Accounting Officer 会计主任 \Iz-<:gA'
accounting period 会计报告期;会计期 08nA}+k
accounting policy 会计政策;会计方针 (i]0IYMXy*
accounting practice 会计惯例 XeAH.i<
accounting principle 会计准则 d s}E|Q
accounting record 会计记录 k_ijVfI9
accounting report 会计报告 [iN\
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qK&h$;~*y
Accounting Society of China 中国会计学会 vVbS
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accounting statement 会计报表 +?0r%R%\
accounting system 会计制度;会计系统 ?a~#`<
accounting transaction 会计事项;帐务交易 c+UZ UgP
accounting treatment 会计处理 VQ4rEO=t
accounting year 会计年度 <T$rvS
accretion 增值;添加 } DkdF
accrual 应计项目;应累算数目 ^<Sy{KY
accrual basis 应计制;权责发生制 !7Z?VEZ
accrual basis accounting 应计制会计;权责发生制会计 pA@BW:#
accrue 应累算;应计 @P<Mc)o^
accrued benefit 应累算利益 hDTM\>.c;s
accrued charges 应计费用 G5$YXNV
accrued cumulative preference share dividend 应累算的累积优先股股息 )AAPT7!U
accrued expenses 应累算费用 *Di ;Gf@
accrued interest payable 应付利息;应计未付利息 <+ckE2j
accrued interest receivable 应收利息;应计未收利息 }<H0CcG
accrued right 累算权益 U~<~>^[
accruing profit 应累算的利润 Fr,b5 M<L7
accumulated fiscal reserve 累积财政储备 dijHi
accumulated profit 累积利润;滚存溢利 b|g=&T:pp
accumulated reserve 累积储备 OH vV_
accumulation of surplus income 累积收益盈余 6b h.5|
acquired assets 既得资产 ??g
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acquisition 收购;购置;取得 [vcSt5R=
acquisition cost 购置成本 3xpygx9
acquisition expenses 购置费用 ~G8haN4
acquisition of 100% interest 收购全部股权 gnZc`)z
acquisition of control 取得控制权 ]{pH,vk-
acquisition of fixed assets 购置固定资产 =b#,OXQ
acquisition of shell “买壳” ;C+
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acquisition price 收购价 4tFnZ2x
act of God 天灾 | <
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acting partner 执事合伙人 R
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active market 买卖活跃的市场;交投畅旺的市场;旺市 qUG)+~g`
active partner 积极参与的合伙人 gqACIXR
active trading 交投活跃 |=s jGf
actual circulation 实际流通 )|L#i2?:
actual cost 实际成本 cAzlkh
actual expenditure 实际开支;实际支出 !+ ??3-q
actual income 实际入息;实际收入;实际收益 -y)g}D%
actual market 现货市场 4XArpKA
actual price 现货价;实际价格 `:EU~4s\
actual profit 实际利润 87:V-*8
actual quotation 实盘;实际价位;实际报价 *vIC9./
actual year basis 按实际年度计算 =}YaV@g<f
actuals 实货 5t[7taLX\
actuarial investigation 精算调查 o\:vxj+%*
actuarial principle 精算原则 bODyJ7=[
actuarial report 精算师报告 ,IQ%7*f;O_
Actuarial Society of Hong Kong 香港精算学会 L
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actuarial valuation 精算师估值 l =^ ^l`
actuary 精算师 ^uWj#
ad referendum agreement 暂定协议;有待覆核的协定 >D*%1
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ad valorem duty 从价税;按值征税 jI,?*n<
ad valorem duty system 从价税制 -5Ln3\ O@
ad valorem fee 从价费 &W-1W99auE
ad valorem tariff 从价关税 \$D41_Wt|
additional allowance 额外免税额 9l:vVp7Uk
additional amount for unexpired risk 未过期风险的额外款额 !_j6\r=
additional assessable profit 补加应评税利润 !9. `zW"40
additional assessment 补加评税 aDjYT/`l
additional commitment 额外承担 jMQ7^(9-
additional commitment vote 额外承担拨款 _}:#T8h
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ny[\yj4F
additional dependent parent allowance 供养父母额外免税额 D 13bQ&\B-
additional provision 额外拨款 iGsD!2
additional stamp duty 附加印花税 TvwkeOS#}7
additional tax 补加税罚款;补加税款 c"^g*i2&0
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k= oCpXq^
adjudged bankrupt 被裁定破产 #=aT Sw X
adjudicated bankrupt 裁定破产人 9Gk#2
adjudication fee 裁定费;评定印花税额手续费;评估契据费 td\'BV
adjudication of bankruptcy 裁定破产;宣告破产 d/xGo[?$
adjudication of insolvency 裁定无力偿还债务 +{"w5o<CO
adjusted actual 经调整的实数;调整后的实数 |bv7N@?e
adjusted current assets 经调整的流动资产;调整后的流动资产 ue"e><c6:
adjusted figure 经调整的数字;调整后的数额 ?/^x)Nm
adjusted liabilities 经调整的负债;调整后的负债 cg'z:_l
adjusted loss 经调整的亏损;调整后的亏损 AWz|HF#-
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 ;$rh&ET
adjusted profit 经调整的利润;调整后的利润 1c}LX.9 K
adjusted surplus 经调整的盈余额;调整后的盈余额 zc%HBZ3p
adjusted value 经调整的价值;调整后的价值 SoL"M[O
adjustment 调整;修订;理算〔保险〕 &Vmx<w
adjustment centre 调剂中心
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adjustment lag 调整过程的时间差距;调整时差 DjQgF=;
adjustment mechanism 调整机制 uw9w{3]0f
adjustment of loss 亏损调整 '=]|"
adjustment process 调整过程;调整程序 glgXSOj
adjustment range 调整幅度 9:]|TIPi
administered exchange rate 受管制汇率 %Y<3v\`_