A: ]lU
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A share A股;甲类股份
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abatement of tax 减税;减扣免税额
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ABN AMRO Bank N.V. 荷兰银行 qedGBl&
above-the-line expenditure 线上项目支出;经常预算支出 [R4x[36Zp
above-the-line receipt 线上项目收入;经常预算收入 +&OqJAu
ABSA Asia Limited 南非联合亚洲有限公司 C~qhwwh
absolute change 绝对数值变更 `dP+5u!
absolute expenditure 实际开支 PAHlj,n)
absolute guideline figure 绝对准则数字 N^+ww]f?
absolute interest 绝对权益 YJ$ewK4E#.
absolute order of discharge 绝对破产解除令 @@wx~|%
absolute profit margin 绝对利润幅度 pr txE&-
absolute value 实值;绝对值 BuTIJb+Q\
absolutely vested interest 绝对既得权益 (fa?ftK
absorbed cost 已吸收成本;已分摊成本 3J
T3
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absorption 吸收;分摊;合并 ]ufW61W6Ci
absorption rate 吸收率;摊配率;分摊率 (x
qA.(F
ACB Finance Limited 亚洲商业财务有限公司 SbZt\a 8
acceptable form of reciprocity 合理的互惠条件 Nz*sD^SJa
acceptable rate 适当利率;适当汇率 vC:b?0s #(
acceptance agreement 承兑协议 Wq(l :W'
acceptance for honour 参加承兑 Nb~dw;t
acceptor 承兑人;接受人;受票人 rf->mk{
acceptor for honour 参加承兑人 M"^Vf{X^
accident insurance 意外保险 (0W}e(D8
Accident Insurance Association of Hong Kong 香港意外保险公会 .KucjRI
accident insurance scheme 意外保险计划 aMQjoamz
accident year basis 意外年度基准 7E`(8i
accommodation 通融;贷款 | ",[C3Jg
accommodation bill 通融票据;空头票据 J4"swPf
accommodation party 汇票代发人 zpqGh
account balance 帐户余额;帐户结余 T[-c|
account book 帐簿 c1kxKxE
account collected in advance 预收款项 pYl{:uIPN8
account current book 往来帐簿 hiRR+`L%
account of after-acquired property 事后取得的财产报告 /3Nb
account of defaulter 拖欠帐目 XDkS
^9
account payable 应付帐款 $iqi:vY
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >u5g?yzw
account receivable 应收帐款 /Y[o=Uyl
account receivable report 应收帐款报表 j\'+wVyo
account statement 结单;帐单;会计财务报表 ?,:#8.9
account title 帐户名称;会计科目 pSQCT
accountant's report 会计师报告 ~#"7,r Qp
Accountant's Report Rules 会计师报告规则 ')5L_$
accounting and auditing procedure 会计与审计程序;会计与核数程序 :,NFFN
Accounting Arrangements 《会计安排》 8nIM
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accounting basis 会计基础 K2xH'v
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accounting by Official Receiver 破产管理署署长呈交的帐目 :YqQlr\
Accounting Circular 《会计通告》 .6#cDrK
accounting class 会计类别 drENkS=,
accounting date 记帐日期;会计结算日期 hu P ^2*c
accounting for money 款项核算 [O7w =
Accounting Officer 会计主任 ,$h(fM8GC
accounting period 会计报告期;会计期 EK?@Z.q+
accounting policy 会计政策;会计方针 >;
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accounting practice 会计惯例 U['JFLF
accounting principle 会计准则 xN`r4
accounting record 会计记录 SbS$(Gt#Bv
accounting report 会计报告 jj!N39f
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EWb(uWC8h
Accounting Society of China 中国会计学会 dUoWo3r=
accounting statement 会计报表 wfBuU>
accounting system 会计制度;会计系统 VyecTU"W
accounting transaction 会计事项;帐务交易 %1\v7Xw{9
accounting treatment 会计处理 C}mYt/
accounting year 会计年度 O`i)?BC
accretion 增值;添加 |P~O15V*Q
accrual 应计项目;应累算数目 &so-O90
accrual basis 应计制;权责发生制 VY/|WD~"CW
accrual basis accounting 应计制会计;权责发生制会计 ]8$#qDS@
accrue 应累算;应计 @s%X
accrued benefit 应累算利益 /a[V!<"R
accrued charges 应计费用 nW|'l^&
accrued cumulative preference share dividend 应累算的累积优先股股息 =U4f}W;
accrued expenses 应累算费用 tYs8)\{
accrued interest payable 应付利息;应计未付利息 t_dcV%=
accrued interest receivable 应收利息;应计未收利息 Z+Yeg
accrued right 累算权益
*.,"N}
accruing profit 应累算的利润 6FL?4>MZ
accumulated fiscal reserve 累积财政储备 @B,j;2eb
accumulated profit 累积利润;滚存溢利 59{;VY81
accumulated reserve 累积储备 3ty4D 2y
accumulation of surplus income 累积收益盈余 +I|Rk&
acquired assets 既得资产 J>`v.8y
acquisition 收购;购置;取得 m`hGDp3
acquisition cost 购置成本 R'6@n#:
acquisition expenses 购置费用 >=if8t!
acquisition of 100% interest 收购全部股权 iv:,fkwG
acquisition of control 取得控制权 }m6f^fs}
acquisition of fixed assets 购置固定资产 EjWgaV
acquisition of shell “买壳” UT3bd,,
acquisition price 收购价 9s!
2 wwh
act of God 天灾 ]SFWt/<
acting partner 执事合伙人 ~Fy`>*
active market 买卖活跃的市场;交投畅旺的市场;旺市 m6b$Xyq[
active partner 积极参与的合伙人 8r,9OM
active trading 交投活跃 !*&4<
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actual circulation 实际流通 >s&XX,
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actual cost 实际成本 C<_Urnmn
actual expenditure 实际开支;实际支出 oJ
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actual income 实际入息;实际收入;实际收益 r"R(}`<,
actual market 现货市场 k+FMZ,D|
actual price 现货价;实际价格 N83!C=X'
actual profit 实际利润 }FrEF\}]_7
actual quotation 实盘;实际价位;实际报价 /@VsqD
actual year basis 按实际年度计算 Pp,Um(
actuals 实货 ?RHn @$g8M
actuarial investigation 精算调查 M~uMY+>
actuarial principle 精算原则 i8K_vo2Z)
actuarial report 精算师报告 K[kds`
Actuarial Society of Hong Kong 香港精算学会 Qh*)pt]n
actuarial valuation 精算师估值 d$w(-tV42
actuary 精算师 BU`ckK\(
ad referendum agreement 暂定协议;有待覆核的协定 8qn 9|
ad valorem duty 从价税;按值征税 j(j#0dXLh
ad valorem duty system 从价税制 w4UD/zO
ad valorem fee 从价费 Z a!
gbt
ad valorem tariff 从价关税 13H;p[$
additional allowance 额外免税额 gNqAj# m
additional amount for unexpired risk 未过期风险的额外款额 +jUgx;u,
additional assessable profit 补加应评税利润 Tr~sieL
additional assessment 补加评税 j1/+\8Y
additional commitment 额外承担 PSPTL3_~
additional commitment vote 额外承担拨款 kVd5,Qd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vm8$:W2 }
additional dependent parent allowance 供养父母额外免税额 I_ONbJ9]
additional provision 额外拨款 c&E]E(
additional stamp duty 附加印花税 FQ`(b3.
additional tax 补加税罚款;补加税款 rvwa!YY}
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 n+2%tW
adjudged bankrupt 被裁定破产 58: :h.:
adjudicated bankrupt 裁定破产人 XIKvH-0&
adjudication fee 裁定费;评定印花税额手续费;评估契据费 k0JW[04j
adjudication of bankruptcy 裁定破产;宣告破产 ?-f,8Z|h
adjudication of insolvency 裁定无力偿还债务 @OzMiN
adjusted actual 经调整的实数;调整后的实数 1RLym9JN
adjusted current assets 经调整的流动资产;调整后的流动资产 z`4c 4h]I
adjusted figure 经调整的数字;调整后的数额 uAUp5XP|Z
adjusted liabilities 经调整的负债;调整后的负债 b]T@g
J4H=
adjusted loss 经调整的亏损;调整后的亏损 /'ZKS T4
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 |#k@U6`SG
adjusted profit 经调整的利润;调整后的利润 M7rIi\4K4
adjusted surplus 经调整的盈余额;调整后的盈余额 }9^@5!qX
adjusted value 经调整的价值;调整后的价值 Us
]=Y}(
adjustment 调整;修订;理算〔保险〕 7tRi"\[5
adjustment centre 调剂中心 TN\|fzj
adjustment lag 调整过程的时间差距;调整时差 -jB3L:
adjustment mechanism 调整机制 ^ *0'\/N&
adjustment of loss 亏损调整 J? .F\`N)
adjustment process 调整过程;调整程序 Ke!'gohv
adjustment range 调整幅度 -U>y
administered exchange rate 受管制汇率 `PgdJrE