A: fy$CtQM
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A share A股;甲类股份 5S&Qj7kr
abatement of tax 减税;减扣免税额 Xm(#O1Vm(l
ABN AMRO Bank N.V. 荷兰银行 MZA%ET,l,<
above-the-line expenditure 线上项目支出;经常预算支出 ('BB9#\t
above-the-line receipt 线上项目收入;经常预算收入 7TypzgXNe
ABSA Asia Limited 南非联合亚洲有限公司 zp'hA
absolute change 绝对数值变更 d_Zj W
absolute expenditure 实际开支 |pMP-
absolute guideline figure 绝对准则数字 P@5-3]m=
absolute interest 绝对权益 |FlB#
absolute order of discharge 绝对破产解除令 =Y!.0)t;*
absolute profit margin 绝对利润幅度 i88`W&tI{
absolute value 实值;绝对值 l6xqc,h!K
absolutely vested interest 绝对既得权益 F &5iA\
absorbed cost 已吸收成本;已分摊成本 %zEy.7Ux
absorption 吸收;分摊;合并 Sa.nUj{M=
absorption rate 吸收率;摊配率;分摊率 F2 <Q~gQ;
ACB Finance Limited 亚洲商业财务有限公司 (~F}O
acceptable form of reciprocity 合理的互惠条件 j1K~zG
acceptable rate 适当利率;适当汇率 tx+P@9M_Aq
acceptance agreement 承兑协议 w
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acceptance for honour 参加承兑 9aI
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acceptor 承兑人;接受人;受票人 g3%x"SlIU
acceptor for honour 参加承兑人 K~^o06 Y
accident insurance 意外保险 <bhJ >
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 _:Y
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accident year basis 意外年度基准 1{cF/ :o
accommodation 通融;贷款 ix?Z:pIS0
accommodation bill 通融票据;空头票据 &lzCRRnvt
accommodation party 汇票代发人 G$Fo*;Fl
account balance 帐户余额;帐户结余 TOSk+2P
account book 帐簿 wu{%gtx/;^
account collected in advance 预收款项 r,vSDHb`j
account current book 往来帐簿 m)6-D-
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account of after-acquired property 事后取得的财产报告 X
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account of defaulter 拖欠帐目 *(/b{!~
account payable 应付帐款 $}YN`:{
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7VkjnG^!:
account receivable 应收帐款 {ynI]Wj`L
account receivable report 应收帐款报表 $mf6!p4
account statement 结单;帐单;会计财务报表 [,~;n@jz
account title 帐户名称;会计科目 t I9p2!
accountant's report 会计师报告 b1=! "Y@
Accountant's Report Rules 会计师报告规则 k#mL4$]V5N
accounting and auditing procedure 会计与审计程序;会计与核数程序 V!+<
Accounting Arrangements 《会计安排》 f!GFRMM1
accounting basis 会计基础 Xo.3OER
accounting by Official Receiver 破产管理署署长呈交的帐目 SST@
Accounting Circular 《会计通告》 ?&U~X)Q
accounting class 会计类别 %JA^b5''
accounting date 记帐日期;会计结算日期 we*E}U4
accounting for money 款项核算 +f_3JL$
Accounting Officer 会计主任 @_W
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accounting period 会计报告期;会计期 .)FFl
accounting policy 会计政策;会计方针 `VglE?M
accounting practice 会计惯例 = P$7
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accounting principle 会计准则 nAj +HLO
accounting record 会计记录 8N#.@\'kz.
accounting report 会计报告 iy_3#x5>
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uBM%E OE
Accounting Society of China 中国会计学会 $O\]cQD`u
accounting statement 会计报表 ~"R;p}5"
accounting system 会计制度;会计系统 O#vIn}
accounting transaction 会计事项;帐务交易 $V_w4!:Q
accounting treatment 会计处理 \C1`F[d_
accounting year 会计年度 .^rsVNG
accretion 增值;添加 jgYe\dinM
accrual 应计项目;应累算数目 6gq`V,
accrual basis 应计制;权责发生制 v?DA>
accrual basis accounting 应计制会计;权责发生制会计 LN'})CI8m
accrue 应累算;应计 ai4ro"H
accrued benefit 应累算利益 }:b) =fs
accrued charges 应计费用 7#26Smv
accrued cumulative preference share dividend 应累算的累积优先股股息 +6<g N[
accrued expenses 应累算费用 _]+
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accrued interest payable 应付利息;应计未付利息 N\hHu6
accrued interest receivable 应收利息;应计未收利息 P2U [PO
accrued right 累算权益 Nb>C5TjR
accruing profit 应累算的利润 vFgnbWxG
accumulated fiscal reserve 累积财政储备 6ZGw 3p)
accumulated profit 累积利润;滚存溢利 <Lq.J`|+
accumulated reserve 累积储备 GM@0$
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 k]A$?C0Q<%
acquisition 收购;购置;取得 !OR%AdxB
acquisition cost 购置成本 [;7$ 'lr%D
acquisition expenses 购置费用 >~G _'~_f
acquisition of 100% interest 收购全部股权 ::D
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acquisition of control 取得控制权 Iw</X}#\
acquisition of fixed assets 购置固定资产 1-pxM~Y
acquisition of shell “买壳” *;<oM ]W_
acquisition price 收购价 @ c%h fI
act of God 天灾 Z&J.8A]L
acting partner 执事合伙人 U+ief?;4F
active market 买卖活跃的市场;交投畅旺的市场;旺市 /JP%gD"8
active partner 积极参与的合伙人 $-mwr,i
active trading 交投活跃 qI1JM =
actual circulation 实际流通 - I j
actual cost 实际成本 {gS7pY%_W
actual expenditure 实际开支;实际支出 2&:w_KJ
actual income 实际入息;实际收入;实际收益 "nn>I}jK
actual market 现货市场 7{u1ynt
actual price 现货价;实际价格 tWI4x3&2
actual profit 实际利润 f\vg<lca
actual quotation 实盘;实际价位;实际报价 :c&F\Q=
actual year basis 按实际年度计算 :x_;-
actuals 实货 R94ID@L
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actuarial investigation 精算调查 CDRz3Hu U
actuarial principle 精算原则 /m*+N9)
actuarial report 精算师报告 X>s'_F?
Actuarial Society of Hong Kong 香港精算学会 ?_G?SQ
actuarial valuation 精算师估值 ZG-[Gz
actuary 精算师 sfEy
ad referendum agreement 暂定协议;有待覆核的协定 EY.Z.gMZI(
ad valorem duty 从价税;按值征税 ?C|b>wM/
ad valorem duty system 从价税制 ]1i1_AR'`
ad valorem fee 从价费 fBt`D
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ad valorem tariff 从价关税 L
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additional allowance 额外免税额 K<D=QweOon
additional amount for unexpired risk 未过期风险的额外款额 9]*hP](
additional assessable profit 补加应评税利润 sQr
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additional assessment 补加评税 '0E^th#u-0
additional commitment 额外承担 Qj/.x#T
additional commitment vote 额外承担拨款 L[p[m~HjG^
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tCP;IU$
additional dependent parent allowance 供养父母额外免税额 vKcc|#
additional provision 额外拨款 4qLH3I[Y
additional stamp duty 附加印花税 H{f
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additional tax 补加税罚款;补加税款 W .bJ.hO*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K6;
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adjudged bankrupt 被裁定破产 OLgW.j:Ag
adjudicated bankrupt 裁定破产人 |H@1g
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 6 2#dSd}HG
adjudication of bankruptcy 裁定破产;宣告破产 HCVMqG!
adjudication of insolvency 裁定无力偿还债务 jM|-(Es.)
adjusted actual 经调整的实数;调整后的实数 !$^LTBOH3
adjusted current assets 经调整的流动资产;调整后的流动资产 'hH3d"a^=
adjusted figure 经调整的数字;调整后的数额 aYPD4yX"/
adjusted liabilities 经调整的负债;调整后的负债 Oxhc!9F
adjusted loss 经调整的亏损;调整后的亏损 '6W|,
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Nh/B8:035
adjusted profit 经调整的利润;调整后的利润 j?cE0
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adjusted surplus 经调整的盈余额;调整后的盈余额 >$iQDVh!
adjusted value 经调整的价值;调整后的价值 uf&Ke
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adjustment 调整;修订;理算〔保险〕 b#z{["%Zp
adjustment centre 调剂中心 h(wu5G0C#u
adjustment lag 调整过程的时间差距;调整时差 vB9v8@[I&
adjustment mechanism 调整机制 vd}Y$X
adjustment of loss 亏损调整 h oL"K
adjustment process 调整过程;调整程序 SLMnEtyTS
adjustment range 调整幅度 eZ[O:W vk:
administered exchange rate 受管制汇率 c2fbqM~