A: +,9I3Dq
Am%zEt$c
A share A股;甲类股份 K&
<|94_k
abatement of tax 减税;减扣免税额 l.\Fr+*ej
ABN AMRO Bank N.V. 荷兰银行 yJc<;Qx
above-the-line expenditure 线上项目支出;经常预算支出 _\>? .gg$
above-the-line receipt 线上项目收入;经常预算收入 _+N*4
ABSA Asia Limited 南非联合亚洲有限公司 w#U3h]>,
absolute change 绝对数值变更 5Y#yz>B@ ]
absolute expenditure 实际开支 THWT\3~,
absolute guideline figure 绝对准则数字 *qj @y'1\
absolute interest 绝对权益 Y2!OJuyGc
absolute order of discharge 绝对破产解除令 XL >Vwd
absolute profit margin 绝对利润幅度 Aga2 I#1r
absolute value 实值;绝对值 u1/4WYJeJ
absolutely vested interest 绝对既得权益 k/=J<?h0
absorbed cost 已吸收成本;已分摊成本 l|^p;z:d
absorption 吸收;分摊;合并 "'p:M,:
absorption rate 吸收率;摊配率;分摊率 k'&BAC.K,
ACB Finance Limited 亚洲商业财务有限公司 G$}\~dD
acceptable form of reciprocity 合理的互惠条件 gpVZZ:~
acceptable rate 适当利率;适当汇率 mS6
#\'Qa
acceptance agreement 承兑协议 Y[i>
acceptance for honour 参加承兑 +^Eruv+F
acceptor 承兑人;接受人;受票人 28C/
^4
acceptor for honour 参加承兑人 T|Sz~nO
}f
accident insurance 意外保险 z*>"I
Accident Insurance Association of Hong Kong 香港意外保险公会 UGj!I
accident insurance scheme 意外保险计划 D5Wo e&g,
accident year basis 意外年度基准 Yw"o_
accommodation 通融;贷款 "n,">
accommodation bill 通融票据;空头票据 D' ZR>@w@
accommodation party 汇票代发人 S=~[ 6;G
account balance 帐户余额;帐户结余 fQ=Yf ?b
account book 帐簿 "yXKu)_
account collected in advance 预收款项 AIR,XlD
account current book 往来帐簿 G`9Ud
account of after-acquired property 事后取得的财产报告 !JzM<hyg3
account of defaulter 拖欠帐目 / @X!
account payable 应付帐款 K>l$Y#x}k
account payee only [A/C payee only] 只可转帐;存入收款人帐户 QxH%4 )?
account receivable 应收帐款 ]@vX4G/
account receivable report 应收帐款报表 ZZ?0%9
account statement 结单;帐单;会计财务报表 yhJH3<
account title 帐户名称;会计科目 t*m04* }
accountant's report 会计师报告 "}!|V)K
Accountant's Report Rules 会计师报告规则 sI7d?+
accounting and auditing procedure 会计与审计程序;会计与核数程序 I?uU}NK
Accounting Arrangements 《会计安排》 g&!UaJ[#9
accounting basis 会计基础 B\r2M`N5
accounting by Official Receiver 破产管理署署长呈交的帐目 f5"1WtB
Accounting Circular 《会计通告》 ? [l
[y$9
accounting class 会计类别 D+P(
accounting date 记帐日期;会计结算日期 i#Io;
accounting for money 款项核算 d&4ve Lu
Accounting Officer 会计主任 U<gMgA
accounting period 会计报告期;会计期 bGOOC?[UX
accounting policy 会计政策;会计方针 ,Md8A`7x~
accounting practice 会计惯例 f_Ma~'3
accounting principle 会计准则 :JH#*5%gQ:
accounting record 会计记录 .T
6NMIp*
accounting report 会计报告 zsFzF`[k
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #<s6L"Z-
Accounting Society of China 中国会计学会 B(7oHj.i2
accounting statement 会计报表 GPz0qK
accounting system 会计制度;会计系统 n^B9Mh@
accounting transaction 会计事项;帐务交易 aUa.!,_dh
accounting treatment 会计处理 )'+" y~
accounting year 会计年度 5.
5<.")
accretion 增值;添加 `ltc)$
accrual 应计项目;应累算数目 k\BJs@-
accrual basis 应计制;权责发生制 $s+/OgG4H
accrual basis accounting 应计制会计;权责发生制会计 r*HbglB
accrue 应累算;应计 a?S5 =
accrued benefit 应累算利益 4&X
D
accrued charges 应计费用 e+6mbJ7y
accrued cumulative preference share dividend 应累算的累积优先股股息 V
6I77z
accrued expenses 应累算费用 m0QE
S
accrued interest payable 应付利息;应计未付利息 u^|c_5J(
accrued interest receivable 应收利息;应计未收利息 uNCM,J!#~
accrued right 累算权益 ">cLPXX
accruing profit 应累算的利润 g xY6 M4
accumulated fiscal reserve 累积财政储备 *o.f<OwOz
accumulated profit 累积利润;滚存溢利 WJWi'|C4
accumulated reserve 累积储备 LvtHWt
accumulation of surplus income 累积收益盈余 .a2b&}/.d
acquired assets 既得资产 /Cy4]1dw
acquisition 收购;购置;取得 V5:ad
acquisition cost 购置成本 NIgqdEu1
acquisition expenses 购置费用 2?P H||
acquisition of 100% interest 收购全部股权 )Tjh
acquisition of control 取得控制权 0t*e#,y
acquisition of fixed assets 购置固定资产 'yxN1JF
acquisition of shell “买壳” WoM;) Q
acquisition price 收购价 E|{(O
act of God 天灾 W[c[ulY&
acting partner 执事合伙人 #lAC:>s3U
active market 买卖活跃的市场;交投畅旺的市场;旺市 !C\$=\$
active partner 积极参与的合伙人 A
12EUr5$
active trading 交投活跃 p3r("\Za,
actual circulation 实际流通 "uCO?hv0
actual cost 实际成本 J,4,#2M8
actual expenditure 实际开支;实际支出 =mR~\R(
I
actual income 实际入息;实际收入;实际收益 yq. <,b=87
actual market 现货市场
_U.|$pU
actual price 现货价;实际价格 VyX5MVh
actual profit 实际利润 Ov8^6O
actual quotation 实盘;实际价位;实际报价 =LXjq~p
actual year basis 按实际年度计算 wcH,!;3z+
actuals 实货 %,T=|5
actuarial investigation 精算调查 >~@O\n-t
actuarial principle 精算原则 a+'k#m
actuarial report 精算师报告 Zt_~Zxn3
Actuarial Society of Hong Kong 香港精算学会 Hjhgu=
actuarial valuation 精算师估值 riR(CJ}Ff
actuary 精算师 8\WV.+
ad referendum agreement 暂定协议;有待覆核的协定 W(pq_H'
ad valorem duty 从价税;按值征税 Z(j"\d!y
ad valorem duty system 从价税制 srPczVG*
ad valorem fee 从价费 nQGl]2
ad valorem tariff 从价关税 w*?SGW
additional allowance 额外免税额 E7'
additional amount for unexpired risk 未过期风险的额外款额 "C0?s7Y
additional assessable profit 补加应评税利润 ES-V'[+jDy
additional assessment 补加评税 Gj_7wP$
additional commitment 额外承担 5(zdM)Y7
additional commitment vote 额外承担拨款 9?X8H1
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X)e#=w!fi3
additional dependent parent allowance 供养父母额外免税额 {W+IUvn
additional provision 额外拨款 BG|m5f
additional stamp duty 附加印花税 Qb%o%z?hee
additional tax 补加税罚款;补加税款 r[?GO"ej5
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k5M5bH',
adjudged bankrupt 被裁定破产 GY>G}bfh
adjudicated bankrupt 裁定破产人 Mj&G5R~_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |`ya+/ff+
adjudication of bankruptcy 裁定破产;宣告破产 pfBe24q
adjudication of insolvency 裁定无力偿还债务 Hf/ZaBn
adjusted actual 经调整的实数;调整后的实数 |\zzOfaO
adjusted current assets 经调整的流动资产;调整后的流动资产 apOXcZ
adjusted figure 经调整的数字;调整后的数额 K| dI'TnW
adjusted liabilities 经调整的负债;调整后的负债 AH{#RD
adjusted loss 经调整的亏损;调整后的亏损 '-U&S
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 SR$ 'JGfp
adjusted profit 经调整的利润;调整后的利润 xi51,y+(5
adjusted surplus 经调整的盈余额;调整后的盈余额 3v@h&7<E
adjusted value 经调整的价值;调整后的价值 SJB^dI**/d
adjustment 调整;修订;理算〔保险〕 X=+|(A,BdY
adjustment centre 调剂中心 u,V_j|(e
adjustment lag 调整过程的时间差距;调整时差 V7b;q
C'
adjustment mechanism 调整机制 [#=IKsO'R6
adjustment of loss 亏损调整 ]A;.}1'
adjustment process 调整过程;调整程序
Y-UXr8
adjustment range 调整幅度 (xfh 9=.
administered exchange rate 受管制汇率 G9^xv