A: Q| _e=
;QS(`SK l
A share A股;甲类股份 N/V~>UJ0{*
abatement of tax 减税;减扣免税额 8ZN"-]*
ABN AMRO Bank N.V. 荷兰银行 ah2L8jN"
above-the-line expenditure 线上项目支出;经常预算支出 WXmR{za
above-the-line receipt 线上项目收入;经常预算收入 l+XTn;cS
ABSA Asia Limited 南非联合亚洲有限公司 =#so[Pd
absolute change 绝对数值变更 C
&~s<tcn
absolute expenditure 实际开支 $TZjSZ1w
absolute guideline figure 绝对准则数字 |EZ\+!8N:{
absolute interest 绝对权益 x;@wtd*QB
absolute order of discharge 绝对破产解除令 K*sav?c
absolute profit margin 绝对利润幅度 {Q~HMe`,
absolute value 实值;绝对值 A8T75?lL(
absolutely vested interest 绝对既得权益 #O,;3S
absorbed cost 已吸收成本;已分摊成本 <nk7vo?Ks
absorption 吸收;分摊;合并 DOB#PI[/
absorption rate 吸收率;摊配率;分摊率 s%/x3anz=
ACB Finance Limited 亚洲商业财务有限公司 kb~;s-$O`s
acceptable form of reciprocity 合理的互惠条件 Cw$7d:u
acceptable rate 适当利率;适当汇率 CB KLct>
acceptance agreement 承兑协议 UpFm3gKF
acceptance for honour 参加承兑 kdW$>Jqb
acceptor 承兑人;接受人;受票人 Qk[
YF
acceptor for honour 参加承兑人 LM2S%._cj;
accident insurance 意外保险 jzb%?8ZJ
Accident Insurance Association of Hong Kong 香港意外保险公会 AO~f=GW
accident insurance scheme 意外保险计划 ~m6b6Aj@6
accident year basis 意外年度基准 76eF6N+%}t
accommodation 通融;贷款 n]x%xnt
accommodation bill 通融票据;空头票据 iY;>LJmp
accommodation party 汇票代发人 wi-F@})f#
account balance 帐户余额;帐户结余 |E?,hTRe5
account book 帐簿 vT{+Z\LL=
account collected in advance 预收款项 A81'ca/
account current book 往来帐簿 >)*0lfxTZ
account of after-acquired property 事后取得的财产报告 12o6KVV^x
account of defaulter 拖欠帐目 (,I9
|
account payable 应付帐款 5MHcgzyp
account payee only [A/C payee only] 只可转帐;存入收款人帐户 w<SFs#Z
account receivable 应收帐款 Msst:}QY
account receivable report 应收帐款报表 Ux-i iH#s
account statement 结单;帐单;会计财务报表 vJ9IDc|[
account title 帐户名称;会计科目 wB+X@AA
accountant's report 会计师报告 zFm:=,9
Accountant's Report Rules 会计师报告规则 *&doI%q
accounting and auditing procedure 会计与审计程序;会计与核数程序 7fXta|eP0
Accounting Arrangements 《会计安排》 CNl @8&R
accounting basis 会计基础 "L&84^lmf
accounting by Official Receiver 破产管理署署长呈交的帐目 T8NDS7&?
Accounting Circular 《会计通告》 %Xe 74C"
accounting class 会计类别 lnQY_~s
accounting date 记帐日期;会计结算日期 HAmAmEc,
accounting for money 款项核算 @bF4'M
Accounting Officer 会计主任 oxNQNJ!X
accounting period 会计报告期;会计期 ' '<3;
accounting policy 会计政策;会计方针 `qm$2
accounting practice 会计惯例 }!QVcu"+t/
accounting principle 会计准则 cq"#[y$r
accounting record 会计记录 U2
8frRa
accounting report 会计报告 uJSzz:\
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0BPUbp(
Accounting Society of China 中国会计学会 ~v6]6+
accounting statement 会计报表 2#Du5d
accounting system 会计制度;会计系统 p8(Z{TSv
accounting transaction 会计事项;帐务交易 g+]o=@
accounting treatment 会计处理 !,9;AMO
-
accounting year 会计年度 L>&9+<-B
accretion 增值;添加
;[B-!F>
accrual 应计项目;应累算数目 #<DS-^W!
accrual basis 应计制;权责发生制 1O2jvt7M
accrual basis accounting 应计制会计;权责发生制会计 ']U<R=5T$
accrue 应累算;应计 ^4Tf6Fw#
accrued benefit 应累算利益 ZVz`g]
accrued charges 应计费用 5S
4Bz
accrued cumulative preference share dividend 应累算的累积优先股股息 $1Qcz,4B|
accrued expenses 应累算费用 o&MOcy D
accrued interest payable 应付利息;应计未付利息 9@>Q7AUCQ
accrued interest receivable 应收利息;应计未收利息 \p#_D|s/Ep
accrued right 累算权益 MW|R
)gt
accruing profit 应累算的利润 ihd^P]
accumulated fiscal reserve 累积财政储备 :B~m^5
accumulated profit 累积利润;滚存溢利 9`td_qh
accumulated reserve 累积储备 u;9a/RI
accumulation of surplus income 累积收益盈余 }"M5"?
acquired assets 既得资产 ?T)M z
q}
acquisition 收购;购置;取得 (W
|;gQ
acquisition cost 购置成本 j
8W<iy
acquisition expenses 购置费用 ^&KpvQNW_
acquisition of 100% interest 收购全部股权 t!\B6!Fo
acquisition of control 取得控制权 +!mEP
>
acquisition of fixed assets 购置固定资产 d' l|oeS
acquisition of shell “买壳” dy]ZS<Hz8G
acquisition price 收购价 @?*;
-]#)
act of God 天灾 M{g.x4M@W
acting partner 执事合伙人 &l0,q=T
active market 买卖活跃的市场;交投畅旺的市场;旺市 <>H^:iqn
active partner 积极参与的合伙人 >%LY0(hY3
active trading 交投活跃 Sq]QRI/
actual circulation 实际流通 Y+{jG(rg.F
actual cost 实际成本 3.6Gh|7
actual expenditure 实际开支;实际支出 9qvl9,*g
actual income 实际入息;实际收入;实际收益 ;KgDVq5
actual market 现货市场 -z">ov-)
actual price 现货价;实际价格 Lk.tEuj=82
actual profit 实际利润 7Y5.GW\^
actual quotation 实盘;实际价位;实际报价 ?\$6"c<G
actual year basis 按实际年度计算 o ~M=o:^nH
actuals 实货 [l}H%S
actuarial investigation 精算调查 KNjU!Z/4
actuarial principle 精算原则 ~l}\K10L*
actuarial report 精算师报告 wz>[CXpi_
Actuarial Society of Hong Kong 香港精算学会 Q5HSik4
actuarial valuation 精算师估值 L_q3m-x0h
actuary 精算师 hQeG#KQ
ad referendum agreement 暂定协议;有待覆核的协定 R>B6@|}?
ad valorem duty 从价税;按值征税 -""(>$b2
ad valorem duty system 从价税制
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ad valorem fee 从价费 zKT4j1h
ad valorem tariff 从价关税 EHK+qrym
additional allowance 额外免税额 fr`Q
5!0
additional amount for unexpired risk 未过期风险的额外款额 QCO,f
additional assessable profit 补加应评税利润 $HCgawQ
additional assessment 补加评税 Y
h53Z"a
additional commitment 额外承担 \1hQ7:f;\
additional commitment vote 额外承担拨款 D!z'Y,.
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0\V)DV.i
additional dependent parent allowance 供养父母额外免税额 1024L;
additional provision 额外拨款 -us:!p1T
additional stamp duty 附加印花税 0U8'dYf
additional tax 补加税罚款;补加税款 k*D8IB
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )iid9K<HB
adjudged bankrupt 被裁定破产 yMt:L)+
adjudicated bankrupt 裁定破产人 @`ii3&W4
adjudication fee 裁定费;评定印花税额手续费;评估契据费 B$qTH5)W
adjudication of bankruptcy 裁定破产;宣告破产 A0OA7m:~4
adjudication of insolvency 裁定无力偿还债务 v3{%U1>}v
adjusted actual 经调整的实数;调整后的实数 ]D4lZK>H
adjusted current assets 经调整的流动资产;调整后的流动资产 %/
"yt}"|
adjusted figure 经调整的数字;调整后的数额 N 1ydL
adjusted liabilities 经调整的负债;调整后的负债 33&l.[A"!}
adjusted loss 经调整的亏损;调整后的亏损 $%4<q0-
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 iH~A7e62OZ
adjusted profit 经调整的利润;调整后的利润 iNc!zA4
adjusted surplus 经调整的盈余额;调整后的盈余额 _-rC]iQJ55
adjusted value 经调整的价值;调整后的价值 ) O&zb_{n
adjustment 调整;修订;理算〔保险〕 P@D\5}*6
adjustment centre 调剂中心 eL.WP`Lz
adjustment lag 调整过程的时间差距;调整时差 `z$P,^g`
adjustment mechanism 调整机制 &TL"Hd
adjustment of loss 亏损调整 : ^U>n{
adjustment process 调整过程;调整程序 w@Asz9Lq%
adjustment range 调整幅度 P- +]4\
administered exchange rate 受管制汇率 5nTcd@lX