A: fDvl/|62{
/5:bvg+
A share A股;甲类股份 l33Pm/V2?
abatement of tax 减税;减扣免税额 Y!gCMLL
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出;经常预算支出 zBk'{[y9L
above-the-line receipt 线上项目收入;经常预算收入 -Ty*aov
ABSA Asia Limited 南非联合亚洲有限公司 X .5aMm
absolute change 绝对数值变更 $l|qk z
absolute expenditure 实际开支 p%R
absolute guideline figure 绝对准则数字 LkK~%tY
absolute interest 绝对权益 twlk-2yT!
absolute order of discharge 绝对破产解除令
s8rE$
absolute profit margin 绝对利润幅度 #~l(]h@
)
absolute value 实值;绝对值 T2!6(,
s9
absolutely vested interest 绝对既得权益 TG+VEL |T
absorbed cost 已吸收成本;已分摊成本 ~?Fp
U
absorption 吸收;分摊;合并 h_T7% #0
absorption rate 吸收率;摊配率;分摊率 8W#heW\-]
ACB Finance Limited 亚洲商业财务有限公司 @qnD=mE
acceptable form of reciprocity 合理的互惠条件 `R=HKtr?
acceptable rate 适当利率;适当汇率 3YFU*f,
acceptance agreement 承兑协议 L G1r]2
acceptance for honour 参加承兑 yRfSJbzaf\
acceptor 承兑人;接受人;受票人 mM-8+H?~b
acceptor for honour 参加承兑人 Q&eQQ6b^Ih
accident insurance 意外保险 /S(zff[at
Accident Insurance Association of Hong Kong 香港意外保险公会 26k LhFS
accident insurance scheme 意外保险计划 o)2W`i &
accident year basis 意外年度基准 (C@~3!AVa
accommodation 通融;贷款 t{WzKy
accommodation bill 通融票据;空头票据 ykX/9y+-s
accommodation party 汇票代发人 km1~yQ"bH
account balance 帐户余额;帐户结余 4
5MLt5^|
account book 帐簿 mHBnC&-/
account collected in advance 预收款项 f1 _<G
account current book 往来帐簿 g;8jK8Kh
account of after-acquired property 事后取得的财产报告 $
W9{P;
account of defaulter 拖欠帐目 m:WyuU<
account payable 应付帐款 9J>&29@us0
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9=V:&.L
account receivable 应收帐款 +{W>i; U
account receivable report 应收帐款报表 d~:!#uWyFk
account statement 结单;帐单;会计财务报表 )Ib<F7v
account title 帐户名称;会计科目 yLdVd
P
accountant's report 会计师报告 kLni{IYN7
Accountant's Report Rules 会计师报告规则 I9mvte
accounting and auditing procedure 会计与审计程序;会计与核数程序 Wr3m
QU
Accounting Arrangements 《会计安排》 N.]qU d
accounting basis 会计基础 ]):<ZsT
accounting by Official Receiver 破产管理署署长呈交的帐目 "Za>ZRR
Accounting Circular 《会计通告》 MF'$~gxo
accounting class 会计类别 KOp162X>r
accounting date 记帐日期;会计结算日期 elG<k%/2
accounting for money 款项核算 oNU0 qZ5
Accounting Officer 会计主任 G_k~X"
accounting period 会计报告期;会计期 o(r\E0I
accounting policy 会计政策;会计方针 K,boVFs
accounting practice 会计惯例 dUF&."pW e
accounting principle 会计准则 -"h;uDz|z
accounting record 会计记录 %_{tzXim
accounting report 会计报告 .$%Soyr?,
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bBS,-vN
Accounting Society of China 中国会计学会 )6Ny1x+
accounting statement 会计报表 ?F6pEt4
accounting system 会计制度;会计系统 _`_%Y(Xat
accounting transaction 会计事项;帐务交易 f3H ed
accounting treatment 会计处理 sM?MLB\Za
accounting year 会计年度 PG_0\'X)/w
accretion 增值;添加 Lv'D^'I
accrual 应计项目;应累算数目 dz*7gL;7G
accrual basis 应计制;权责发生制 zSSB>D
accrual basis accounting 应计制会计;权责发生制会计 I-
WhH>9
accrue 应累算;应计 jGEt+\"/QJ
accrued benefit 应累算利益 *hQTO=WF
accrued charges 应计费用 z[cyA.
accrued cumulative preference share dividend 应累算的累积优先股股息 -x'z
XvWZ
accrued expenses 应累算费用 9f',7i
accrued interest payable 应付利息;应计未付利息 +AHUp)
accrued interest receivable 应收利息;应计未收利息 eXKo.JL
accrued right 累算权益 E2"q3_,,
accruing profit 应累算的利润 3v
mjCm
accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润;滚存溢利 Wo7F
accumulated reserve 累积储备 u)V#S:9]
accumulation of surplus income 累积收益盈余 72X0Tq 4
acquired assets 既得资产 -|Y(V
5]
acquisition 收购;购置;取得 C!R1})_^
acquisition cost 购置成本 zD(`B+
acquisition expenses 购置费用 BwBm[jtP
acquisition of 100% interest 收购全部股权 VA9
Gb9
acquisition of control 取得控制权 /}PF\j9#4
acquisition of fixed assets 购置固定资产 gx&Tt
acquisition of shell “买壳” j8fpj {hp
acquisition price 收购价 wmTq` XH)
act of God 天灾 CMCO}#
acting partner 执事合伙人 z
%e8K(
active market 买卖活跃的市场;交投畅旺的市场;旺市 #ssN027
active partner 积极参与的合伙人 y-j\zK
active trading 交投活跃 8:#rA*Y
actual circulation 实际流通 ;}1xn3THCn
actual cost 实际成本 3nu^l'WQ
actual expenditure 实际开支;实际支出 ,daKC
actual income 实际入息;实际收入;实际收益 6X\ 2GC9
actual market 现货市场 }t;(VynV)
actual price 现货价;实际价格 &CIVL#];e
actual profit 实际利润 L
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actual quotation 实盘;实际价位;实际报价 g*F '[Z."
actual year basis 按实际年度计算 HS.^y
x
actuals 实货 a9T@$:
actuarial investigation 精算调查 V
hk_
actuarial principle 精算原则 7yx$Nn`(
actuarial report 精算师报告 lr{?"tl_
Actuarial Society of Hong Kong 香港精算学会 .%^]9/4
actuarial valuation 精算师估值 :OkT? (i
actuary 精算师 i@B[ eta
ad referendum agreement 暂定协议;有待覆核的协定 qKE:3g35
ad valorem duty 从价税;按值征税 |<
Gl91
ad valorem duty system 从价税制 G
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ad valorem fee 从价费 ylB7* >[
ad valorem tariff 从价关税 DF
g,Xa#
additional allowance 额外免税额 .-IkL|M
additional amount for unexpired risk 未过期风险的额外款额 l6~-8d+lfN
additional assessable profit 补加应评税利润 ]a!xUg!S
additional assessment 补加评税 4<?8M vF
additional commitment 额外承担 x&`~R>5/
additional commitment vote 额外承担拨款 Rt{B(L.?<
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :T._ba3|
additional dependent parent allowance 供养父母额外免税额 VL/|tL>E^
additional provision 额外拨款 N,f4*PQ
additional stamp duty 附加印花税 "n: %E
additional tax 补加税罚款;补加税款 =r.mlc``W
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 js8{]04y
adjudged bankrupt 被裁定破产 sj8~?O
adjudicated bankrupt 裁定破产人 1=nUW":
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :mS# h@l
adjudication of bankruptcy 裁定破产;宣告破产 d~?X/sJ t
adjudication of insolvency 裁定无力偿还债务 vNeCpf
adjusted actual 经调整的实数;调整后的实数 W?We6.%
adjusted current assets 经调整的流动资产;调整后的流动资产 h@@nR(<i
adjusted figure 经调整的数字;调整后的数额 Fk6x<^Q<w
adjusted liabilities 经调整的负债;调整后的负债 cPl`2&p
adjusted loss 经调整的亏损;调整后的亏损 +R\vgE68
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 nD0}wiL{
adjusted profit 经调整的利润;调整后的利润 <n:}kQTT
adjusted surplus 经调整的盈余额;调整后的盈余额 wBInq~K_
adjusted value 经调整的价值;调整后的价值 Bcjx>#3?L
adjustment 调整;修订;理算〔保险〕 NziZTU}
adjustment centre 调剂中心 +dPL>R
adjustment lag 调整过程的时间差距;调整时差 /% I7Vc
adjustment mechanism 调整机制 )OLq_':^@
adjustment of loss 亏损调整 xESjM1A)
adjustment process 调整过程;调整程序 nZ_v/?O
adjustment range 调整幅度 ~-#yOu
,w
administered exchange rate 受管制汇率 2o9$4{}rG