A: W(&9S[2
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A share A股;甲类股份 rCFTch"
abatement of tax 减税;减扣免税额 \J?5Kl[*c
ABN AMRO Bank N.V. 荷兰银行 ufWd)Q
above-the-line expenditure 线上项目支出;经常预算支出 w-(^w9_e
above-the-line receipt 线上项目收入;经常预算收入 O.~@V(7ah
ABSA Asia Limited 南非联合亚洲有限公司 {glRXR
absolute change 绝对数值变更 kFF)6z:2
absolute expenditure 实际开支 ~\D
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absolute guideline figure 绝对准则数字 [Q*aJLG
absolute interest 绝对权益 )XAD#GYM
absolute order of discharge 绝对破产解除令 =D6H?K-k!
absolute profit margin 绝对利润幅度 g&6O*vx
absolute value 实值;绝对值 13:0%IO
absolutely vested interest 绝对既得权益 ~'2im[f J
absorbed cost 已吸收成本;已分摊成本 J>Uzd,
/
absorption 吸收;分摊;合并 8GD!]t#
absorption rate 吸收率;摊配率;分摊率 FI|@=l;_
ACB Finance Limited 亚洲商业财务有限公司 U?:<clh
acceptable form of reciprocity 合理的互惠条件 |xQq+e}l<
acceptable rate 适当利率;适当汇率 lj o^ 2
acceptance agreement 承兑协议 niIjatT
acceptance for honour 参加承兑
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acceptor 承兑人;接受人;受票人 `nDgwp:b"
acceptor for honour 参加承兑人
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accident insurance 意外保险 !^*I?9P
Accident Insurance Association of Hong Kong 香港意外保险公会 Z2dy|e(c
accident insurance scheme 意外保险计划 c(<,qWH
accident year basis 意外年度基准 $@blP<I
accommodation 通融;贷款 wh<s#q`
accommodation bill 通融票据;空头票据 StuDtY
accommodation party 汇票代发人 k$7@@?<
account balance 帐户余额;帐户结余 g)Byd\DS
account book 帐簿 ,3{z_Rax-
account collected in advance 预收款项 Z 7M%}V%
account current book 往来帐簿 GL_a`.=@
account of after-acquired property 事后取得的财产报告 \4.U.pKY
account of defaulter 拖欠帐目 2W=(
{e)$
account payable 应付帐款 kGZ_/"iuO
account payee only [A/C payee only] 只可转帐;存入收款人帐户 a+CHrnU\;
account receivable 应收帐款 fuxBoB
account receivable report 应收帐款报表 yEfV8aY'*
account statement 结单;帐单;会计财务报表 R.EA5X|_
account title 帐户名称;会计科目
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accountant's report 会计师报告 $I7/FZP
Accountant's Report Rules 会计师报告规则 +jD{O @9
accounting and auditing procedure 会计与审计程序;会计与核数程序 6_wf $(im
Accounting Arrangements 《会计安排》 bTn7$EG
accounting basis 会计基础 Z Tx~+'(
accounting by Official Receiver 破产管理署署长呈交的帐目 G'<J8;B*
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Accounting Circular 《会计通告》 !m#cneV
accounting class 会计类别 fFfH9 cl!
accounting date 记帐日期;会计结算日期 g&*pk5V>
accounting for money 款项核算 >_biiW~x :
Accounting Officer 会计主任 ZL`G<Mo;.
accounting period 会计报告期;会计期 `1NxS35u
accounting policy 会计政策;会计方针 ,Jf)A/_
accounting practice 会计惯例 7FVu[Qu
accounting principle 会计准则 qYW{$K
accounting record 会计记录 xi=qap=S^9
accounting report 会计报告
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _|ucC$*
Accounting Society of China 中国会计学会 PomX@N}1
accounting statement 会计报表
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accounting system 会计制度;会计系统 FV/X&u8~
accounting transaction 会计事项;帐务交易 v?yH j-
accounting treatment 会计处理 =De%]]>
accounting year 会计年度 9Osjh G
accretion 增值;添加 D4m2*%M
accrual 应计项目;应累算数目 A`7uw|uO$
accrual basis 应计制;权责发生制 W9?Yzl
accrual basis accounting 应计制会计;权责发生制会计 ;C%D+"l1g
accrue 应累算;应计 Jr18faEZw
accrued benefit 应累算利益 2k[i7Rl \c
accrued charges 应计费用 ih?_ f
W
accrued cumulative preference share dividend 应累算的累积优先股股息 Lrz>0_Q
accrued expenses 应累算费用 8kih81tx"U
accrued interest payable 应付利息;应计未付利息 3R?7&oXvH
accrued interest receivable 应收利息;应计未收利息 Y]b5qguK
accrued right 累算权益 P sD+?
accruing profit 应累算的利润 Ou;
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accumulated fiscal reserve 累积财政储备 qeCx.Z
accumulated profit 累积利润;滚存溢利 )}?'1ciHI
accumulated reserve 累积储备 <> f
accumulation of surplus income 累积收益盈余 Mz<4P3"H
acquired assets 既得资产 I<.3"F1}
acquisition 收购;购置;取得 %#NaM\=8v
acquisition cost 购置成本 qqSk*oH~
acquisition expenses 购置费用 WZRrqrjq
acquisition of 100% interest 收购全部股权 O@3EJkv
acquisition of control 取得控制权 @.-g
acquisition of fixed assets 购置固定资产 v I]|
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acquisition of shell “买壳” TD,W *(b
acquisition price 收购价 {so"xoA^c
act of God 天灾 ]?^m;~MQZ
acting partner 执事合伙人 'r4 j;Jn
active market 买卖活跃的市场;交投畅旺的市场;旺市 mY.[AIB
active partner 积极参与的合伙人 ReP7c3D>p
active trading 交投活跃 K(Otgp+zb
actual circulation 实际流通 -<}_K,Ky`
actual cost 实际成本 SMgf(N3]
actual expenditure 实际开支;实际支出 r M'snW)
actual income 实际入息;实际收入;实际收益 K|Std)6
actual market 现货市场 E/LR(d_
actual price 现货价;实际价格 ~LHG
actual profit 实际利润 CIQo2~G
actual quotation 实盘;实际价位;实际报价 VbK| VON[
actual year basis 按实际年度计算 1c,$D5#
actuals 实货 .0#?u1gXsX
actuarial investigation 精算调查 W*-+j*e|_P
actuarial principle 精算原则 "sf8~P9qy
actuarial report 精算师报告 /l0\SVwa>
Actuarial Society of Hong Kong 香港精算学会 Tm[IOuhM'?
actuarial valuation 精算师估值 eUVE8pZl
actuary 精算师 tp_*U,
ad referendum agreement 暂定协议;有待覆核的协定 rayC1#f
ad valorem duty 从价税;按值征税 O} QTg
ad valorem duty system 从价税制 k5=0L_xc
ad valorem fee 从价费 j*g5f
ad valorem tariff 从价关税 J`uV $l:
additional allowance 额外免税额 Gs.id^Sf
additional amount for unexpired risk 未过期风险的额外款额 >&e|ins^N
additional assessable profit 补加应评税利润
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additional assessment 补加评税 6\g]Y
additional commitment 额外承担 a7nbGqsx
additional commitment vote 额外承担拨款 Am!$\T%2
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `*8p T
additional dependent parent allowance 供养父母额外免税额 zhKb|SV
additional provision 额外拨款 )fpZrpLXE
additional stamp duty 附加印花税 (5;w^E9*n;
additional tax 补加税罚款;补加税款 *xM4nUu<~
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?A2#V(4
adjudged bankrupt 被裁定破产 WWc{]R^D
adjudicated bankrupt 裁定破产人 _*9eAeJ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?W9$=
adjudication of bankruptcy 裁定破产;宣告破产 ]U! ?{~
adjudication of insolvency 裁定无力偿还债务 3uz@JY"mK
adjusted actual 经调整的实数;调整后的实数 TNUzNA
adjusted current assets 经调整的流动资产;调整后的流动资产 :u
`
adjusted figure 经调整的数字;调整后的数额 =5oE|F%
adjusted liabilities 经调整的负债;调整后的负债 Obrv5%'
adjusted loss 经调整的亏损;调整后的亏损 >"{3lDyq-
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 |OUr=b
adjusted profit 经调整的利润;调整后的利润 eFp4MD8?
adjusted surplus 经调整的盈余额;调整后的盈余额 BE:HO^-.1
adjusted value 经调整的价值;调整后的价值 dMQtW3stY
adjustment 调整;修订;理算〔保险〕 GG5wiN*2S
adjustment centre 调剂中心 !GURn1vcAe
adjustment lag 调整过程的时间差距;调整时差 ^|O
f
adjustment mechanism 调整机制 O2q`2L~
adjustment of loss 亏损调整 -k|r#^(G2
adjustment process 调整过程;调整程序 %/CCh;N#
adjustment range 调整幅度 *ELbz}Q
administered exchange rate 受管制汇率 vkOCyi?c