A: W:2( .?
`Y$4 H,8L
A share A股;甲类股份 N#_H6TfMG
abatement of tax 减税;减扣免税额 7&)bJ@1U
ABN AMRO Bank N.V. 荷兰银行 M'O <h
above-the-line expenditure 线上项目支出;经常预算支出 Dw.J2>uj
above-the-line receipt 线上项目收入;经常预算收入 cKI9#t_
ABSA Asia Limited 南非联合亚洲有限公司 IFL*kB
absolute change 绝对数值变更 CY5Z{qiX
absolute expenditure 实际开支 =&]g "a'
absolute guideline figure 绝对准则数字 IM'r8V
absolute interest 绝对权益 'n3uu1C
absolute order of discharge 绝对破产解除令 }o(-=lF
absolute profit margin 绝对利润幅度 r#p9x[f<Y
absolute value 实值;绝对值 1.GQau~
absolutely vested interest 绝对既得权益 7>%8eEc
absorbed cost 已吸收成本;已分摊成本 YK'<NE3 4
absorption 吸收;分摊;合并 ! n@KU!&k
absorption rate 吸收率;摊配率;分摊率 *i%.;Z"
ACB Finance Limited 亚洲商业财务有限公司 Xl#ggub?
acceptable form of reciprocity 合理的互惠条件 +'HqgSPyb
acceptable rate 适当利率;适当汇率 f}P3O3Yv&
acceptance agreement 承兑协议 vpr.Hn
acceptance for honour 参加承兑 ]w8(&,PP
acceptor 承兑人;接受人;受票人 X.{S*E:$u
acceptor for honour 参加承兑人 ^6V[=!& H
accident insurance 意外保险 8Fu(Ft^9
Accident Insurance Association of Hong Kong 香港意外保险公会 ea
'D td
accident insurance scheme 意外保险计划 SY\ gXO8k
accident year basis 意外年度基准 #q=Efn'
accommodation 通融;贷款 'zTLl8P
accommodation bill 通融票据;空头票据 dR,fXQm
accommodation party 汇票代发人 ,#9PxwrO
account balance 帐户余额;帐户结余 (hbyEQhF
account book 帐簿 }Zn}
account collected in advance 预收款项 ]{@-HTt
account current book 往来帐簿 Why`ziks
account of after-acquired property 事后取得的财产报告 JK5gQ3C[
account of defaulter 拖欠帐目 e*NnVys
account payable 应付帐款 hRhe& ,v
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @I?=<Riu
account receivable 应收帐款 \_f(M|
account receivable report 应收帐款报表 ggR.4&<
account statement 结单;帐单;会计财务报表 ^u ~Q/4
account title 帐户名称;会计科目 ;HO=
accountant's report 会计师报告 eD6fpe\
(
Accountant's Report Rules 会计师报告规则 rjYJs*#
accounting and auditing procedure 会计与审计程序;会计与核数程序 lRFYx?y
Accounting Arrangements 《会计安排》 )jP
1or
accounting basis 会计基础 Vt#.eL)Ee
accounting by Official Receiver 破产管理署署长呈交的帐目 }K|oicpUg
Accounting Circular 《会计通告》 3f{3Nz
N
accounting class 会计类别 A3/k@S-R2
accounting date 记帐日期;会计结算日期 (O3nL.
accounting for money 款项核算 _-g&PXH
Accounting Officer 会计主任 2\{zmc}G-0
accounting period 会计报告期;会计期 N`e[:[
accounting policy 会计政策;会计方针
r;N|)
accounting practice 会计惯例 (f"4,b^]
accounting principle 会计准则 &Z%?!.4j@
accounting record 会计记录 U>N1Od4vTO
accounting report 会计报告 SwMc
pNo
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2J BR)P
Accounting Society of China 中国会计学会 S<Xf>-8w
accounting statement 会计报表 ]}Yl7/gM1}
accounting system 会计制度;会计系统 C~/a-
accounting transaction 会计事项;帐务交易 wFZP,fQ9l
accounting treatment 会计处理 <R L]
accounting year 会计年度 Q*Pq{]0K
accretion 增值;添加 ]c'A%:f<
accrual 应计项目;应累算数目 vdwsJPFbc
accrual basis 应计制;权责发生制 N~'c_l
accrual basis accounting 应计制会计;权责发生制会计 N(yzk_~
accrue 应累算;应计 _oeS Uzq.
accrued benefit 应累算利益 oUlVI*~ND
accrued charges 应计费用 |yPu!pfl
accrued cumulative preference share dividend 应累算的累积优先股股息 c]!V'#U
accrued expenses 应累算费用 )Pv%#P-<
accrued interest payable 应付利息;应计未付利息 O:K2Y5R?B
accrued interest receivable 应收利息;应计未收利息 >^
3i|PB
accrued right 累算权益 VI*$em O0
accruing profit 应累算的利润 6D3B^.rj]
accumulated fiscal reserve 累积财政储备 'm$L Ij?@
accumulated profit 累积利润;滚存溢利 4j^
@wV'
accumulated reserve 累积储备 Xsa].
accumulation of surplus income 累积收益盈余 )8ZH-|N`!E
acquired assets 既得资产 nX8v+:&}
acquisition 收购;购置;取得 Lr
pM\}t
acquisition cost 购置成本 o ^uA">GH
acquisition expenses 购置费用 La[V$+Y
acquisition of 100% interest 收购全部股权 N8df8=.kw
acquisition of control 取得控制权 < =IFcN
acquisition of fixed assets 购置固定资产 G
01ON0
acquisition of shell “买壳” O;3>sLgc
acquisition price 收购价 G' 1'/
act of God 天灾 "" EQE>d
acting partner 执事合伙人 4_ML
],.
active market 买卖活跃的市场;交投畅旺的市场;旺市 =?8@#]G+
active partner 积极参与的合伙人 ]6j{@z?{
active trading 交投活跃 '~ 47)fN
actual circulation 实际流通 j1<Yg,_.p
actual cost 实际成本 n `Ac 3A
actual expenditure 实际开支;实际支出 -mh3DhJ,
actual income 实际入息;实际收入;实际收益 :g/tZd$G5
actual market 现货市场 gjlx~.0d
actual price 现货价;实际价格 CTmT@A{
actual profit 实际利润 Dw"\/p:-3
actual quotation 实盘;实际价位;实际报价 Q/Rqa5LI:
actual year basis 按实际年度计算 1xvu<|F
actuals 实货 eyxW 0}[
actuarial investigation 精算调查 #O&8A
actuarial principle 精算原则 +kD
R.E:
actuarial report 精算师报告 VIbq:U
Actuarial Society of Hong Kong 香港精算学会 B33\?Yj)
actuarial valuation 精算师估值 K(|}dl:
actuary 精算师 ;kKyksxlD
ad referendum agreement 暂定协议;有待覆核的协定 %a7$QF]
ad valorem duty 从价税;按值征税 qxc[M8s
ad valorem duty system 从价税制 }6ldjCT/,
ad valorem fee 从价费 FP>2C9:d
ad valorem tariff 从价关税 |uJ%5y#
additional allowance 额外免税额 ~V6D<
additional amount for unexpired risk 未过期风险的额外款额 o+VQ\1as?(
additional assessable profit 补加应评税利润 2fS:-
8N
additional assessment 补加评税 GLODVcjf
additional commitment 额外承担 4^d?D!j
additional commitment vote 额外承担拨款 y1#1Ne_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J.%IfN
additional dependent parent allowance 供养父母额外免税额 2`-Bs
additional provision 额外拨款 ;AG()NjOO:
additional stamp duty 附加印花税 !5N.B|Nt
additional tax 补加税罚款;补加税款 }-2|XD%]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s#GLJl\E_P
adjudged bankrupt 被裁定破产 M3au{6y
adjudicated bankrupt 裁定破产人 |vC~HJpuv'
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (h
`V+
adjudication of bankruptcy 裁定破产;宣告破产 z(~_AN M4,
adjudication of insolvency 裁定无力偿还债务 $pz/?>!
adjusted actual 经调整的实数;调整后的实数 K)P%;X
adjusted current assets 经调整的流动资产;调整后的流动资产 HbIF^LeY|R
adjusted figure 经调整的数字;调整后的数额 3(UVg!t
adjusted liabilities 经调整的负债;调整后的负债 wgA_38To
adjusted loss 经调整的亏损;调整后的亏损 jiC>d@~y
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ]_$[8#kg
adjusted profit 经调整的利润;调整后的利润 47B&s
adjusted surplus 经调整的盈余额;调整后的盈余额 |l!aB(NW
adjusted value 经调整的价值;调整后的价值 |[y6Ua0
adjustment 调整;修订;理算〔保险〕 "w
c<B4"
adjustment centre 调剂中心 -n;}n:wL
adjustment lag 调整过程的时间差距;调整时差 o !7va"
adjustment mechanism 调整机制 e:W{OIz:
adjustment of loss 亏损调整 yh=N@Z*zP
adjustment process 调整过程;调整程序 Xnh8e
adjustment range 调整幅度 3$JoDL(Z
administered exchange rate 受管制汇率 Q59W#e)