A: LyvR].p=5*
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A share A股;甲类股份 2>X yrG
abatement of tax 减税;减扣免税额 c0e[vrP:
ABN AMRO Bank N.V. 荷兰银行 ,OwTi:yDr
above-the-line expenditure 线上项目支出;经常预算支出
cz/E
above-the-line receipt 线上项目收入;经常预算收入 z0\
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ABSA Asia Limited 南非联合亚洲有限公司 2jhJXM=~
absolute change 绝对数值变更 h`9 & :zr
absolute expenditure 实际开支 e^@ZN9qQ
absolute guideline figure 绝对准则数字 :Wx7a1.Jz
absolute interest 绝对权益 {ly <%Q7j
absolute order of discharge 绝对破产解除令 M __S)
absolute profit margin 绝对利润幅度 xC9?rLUZ
absolute value 实值;绝对值 ehB'@_y
absolutely vested interest 绝对既得权益 1O0)+9T82
absorbed cost 已吸收成本;已分摊成本 #E
Bdg
absorption 吸收;分摊;合并 PhuHfw4$y,
absorption rate 吸收率;摊配率;分摊率 |95K
ACB Finance Limited 亚洲商业财务有限公司 p9G+la~;VM
acceptable form of reciprocity 合理的互惠条件 2K/t[.8
acceptable rate 适当利率;适当汇率 ,<P"\W
acceptance agreement 承兑协议 ua=7YG
acceptance for honour 参加承兑 ul_E{v
acceptor 承兑人;接受人;受票人 z"|jCdZGM
acceptor for honour 参加承兑人 'z}9BGR!
accident insurance 意外保险 *wx%jbJo
Accident Insurance Association of Hong Kong 香港意外保险公会 Kp7)my
accident insurance scheme 意外保险计划 =pmG.>Si
accident year basis 意外年度基准 !.# g
accommodation 通融;贷款 JT<JS6vw#
accommodation bill 通融票据;空头票据 T[e+iv<8j
accommodation party 汇票代发人 JP"#9f
account balance 帐户余额;帐户结余 `x?_yogPM
account book 帐簿 URj)]wp/
account collected in advance 预收款项 rIB./,
account current book 往来帐簿 @b 17jmq{
account of after-acquired property 事后取得的财产报告 ]b;a~Y0
account of defaulter 拖欠帐目 fO5L[U^`
account payable 应付帐款 4
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 zobFUFx
account receivable 应收帐款 1+3-Z>^ e
account receivable report 应收帐款报表 =ePwGm1:c
account statement 结单;帐单;会计财务报表 '6\w4J(
account title 帐户名称;会计科目 njJTEUd">
accountant's report 会计师报告 v0\M$@N[
Accountant's Report Rules 会计师报告规则 b(U5n"cdA
accounting and auditing procedure 会计与审计程序;会计与核数程序 XD6Kp[s
Accounting Arrangements 《会计安排》 Z3wdk6%:}
accounting basis 会计基础 !a V:T&6
accounting by Official Receiver 破产管理署署长呈交的帐目 ZB$yEW]]~
Accounting Circular 《会计通告》 v;z8g^L
accounting class 会计类别 3zfpFgD!
accounting date 记帐日期;会计结算日期 @JdeOL;
accounting for money 款项核算 U74L:&yLI
Accounting Officer 会计主任 9+ve0P7$
accounting period 会计报告期;会计期 nzAySMD_
accounting policy 会计政策;会计方针 6&~Z3|<e
accounting practice 会计惯例 &a\w+
accounting principle 会计准则 _(=g[=Mer
accounting record 会计记录 +DefV,Ny
accounting report 会计报告 G]xN#O;
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sT iFh"8d>
Accounting Society of China 中国会计学会 V1nqEdhk
accounting statement 会计报表 {='wGx
accounting system 会计制度;会计系统 D=D.s)ns*
accounting transaction 会计事项;帐务交易 peS4<MqWu
accounting treatment 会计处理 nip*Y@- F
accounting year 会计年度 AYoTCi%7E
accretion 增值;添加 K4|fmgcy.
accrual 应计项目;应累算数目 t=:5?}J.Q$
accrual basis 应计制;权责发生制 ia.+<,
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accrual basis accounting 应计制会计;权责发生制会计 0RCp
accrue 应累算;应计 GM^H
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accrued benefit 应累算利益 {<Y!'WL{
accrued charges 应计费用 WT,dTn;W
accrued cumulative preference share dividend 应累算的累积优先股股息 71<4q{n
accrued expenses 应累算费用 MfI+o<{r
accrued interest payable 应付利息;应计未付利息 x>K,{{B)X
accrued interest receivable 应收利息;应计未收利息 Om7 '_}
accrued right 累算权益 bFA
lC
accruing profit 应累算的利润 p@DVy2,EY
accumulated fiscal reserve 累积财政储备 !q/Q2 N(
accumulated profit 累积利润;滚存溢利 =(c.8d
accumulated reserve 累积储备 g[ @Q iy
accumulation of surplus income 累积收益盈余 8 f~M6
acquired assets 既得资产 ?u{Mz9:?HT
acquisition 收购;购置;取得 &R<K>i
acquisition cost 购置成本 r_rdd}=b'
acquisition expenses 购置费用 Yu[MNX;G
acquisition of 100% interest 收购全部股权 @YS,)U)4S
acquisition of control 取得控制权 #{)mr [c|
acquisition of fixed assets 购置固定资产 _-v$fDrz
acquisition of shell “买壳” XTb.cqOC
acquisition price 收购价 [
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act of God 天灾 B/~ubw
acting partner 执事合伙人 #~|esr/wf
active market 买卖活跃的市场;交投畅旺的市场;旺市 \`/ P*
active partner 积极参与的合伙人 BT -Y9j
active trading 交投活跃 Hp(41Eb,
actual circulation 实际流通 9CIQRc
actual cost 实际成本 fo9V&NE
actual expenditure 实际开支;实际支出 g+&wgyq5
actual income 实际入息;实际收入;实际收益 5ry[Lgg
actual market 现货市场 h^{aG ])
actual price 现货价;实际价格 us:v/WTQ
actual profit 实际利润 4q@[k:'
actual quotation 实盘;实际价位;实际报价 %N7G>_+
actual year basis 按实际年度计算 6l"4F6
actuals 实货 {@"
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actuarial investigation 精算调查 & )-fC
actuarial principle 精算原则 ^@'zQa
actuarial report 精算师报告 _|{pO7x]oG
Actuarial Society of Hong Kong 香港精算学会 `Y '-2Fv
actuarial valuation 精算师估值 .b2%n;_>.
actuary 精算师 "zIQ(|TL?d
ad referendum agreement 暂定协议;有待覆核的协定 4!M0)Nix
ad valorem duty 从价税;按值征税 WUx2CK2N
ad valorem duty system 从价税制 fB4zqMSfE
ad valorem fee 从价费 WL\*g] K4
ad valorem tariff 从价关税 JQ]MkP
additional allowance 额外免税额 $z@nT.x5
additional amount for unexpired risk 未过期风险的额外款额 3[kl` *`
additional assessable profit 补加应评税利润 FT gt$I
additional assessment 补加评税 7Z81+I|&8
additional commitment 额外承担 q^[SN
additional commitment vote 额外承担拨款 c-
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uy=<n5`oNG
additional dependent parent allowance 供养父母额外免税额 kRiZ6mn
additional provision 额外拨款 BJZGQrsz
additional stamp duty 附加印花税 AX{yfL
additional tax 补加税罚款;补加税款 K}LF ${bS
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1eS@ihkP
adjudged bankrupt 被裁定破产 U}-hV@y
adjudicated bankrupt 裁定破产人 o107. s
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~~,#<g[
adjudication of bankruptcy 裁定破产;宣告破产 iSMVV<7
adjudication of insolvency 裁定无力偿还债务 .m%ygoO
adjusted actual 经调整的实数;调整后的实数 f(-3d*g
adjusted current assets 经调整的流动资产;调整后的流动资产 3"6-X_
adjusted figure 经调整的数字;调整后的数额 (rf8"T!"
adjusted liabilities 经调整的负债;调整后的负债 t$uj( y>
adjusted loss 经调整的亏损;调整后的亏损 z&|sks7
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 <+`}
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adjusted profit 经调整的利润;调整后的利润 8U-<Q>
adjusted surplus 经调整的盈余额;调整后的盈余额 C9`x"$
adjusted value 经调整的价值;调整后的价值
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adjustment 调整;修订;理算〔保险〕
W TC/mcS
adjustment centre 调剂中心 0t00X/
adjustment lag 调整过程的时间差距;调整时差 wH qbTA
adjustment mechanism 调整机制 d]l(B+\vf
adjustment of loss 亏损调整 vqwSOh|P9
adjustment process 调整过程;调整程序 P76QHBb
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adjustment range 调整幅度 +]#pm9
administered exchange rate 受管制汇率 l]P3oB}Yo