A: SUfl`\O
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A share A股;甲类股份 Q5/".x^@
abatement of tax 减税;减扣免税额 Cjsy1gA
ABN AMRO Bank N.V. 荷兰银行 do%6P^qA
above-the-line expenditure 线上项目支出;经常预算支出 QVI4<Rxg
above-the-line receipt 线上项目收入;经常预算收入 $v+Q~\'
ABSA Asia Limited 南非联合亚洲有限公司 iz
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absolute change 绝对数值变更 Dw?nf
absolute expenditure 实际开支 _bn*B$
absolute guideline figure 绝对准则数字 ,)nO
absolute interest 绝对权益 \:\rkc9LI
absolute order of discharge 绝对破产解除令 X61]N^y
absolute profit margin 绝对利润幅度 c:4M|t=
absolute value 实值;绝对值 ZPY#<^WOzr
absolutely vested interest 绝对既得权益 8AVM(d@
absorbed cost 已吸收成本;已分摊成本 ; 7[5%xM
absorption 吸收;分摊;合并 a&p|>,WS
absorption rate 吸收率;摊配率;分摊率 : }v&TQ
ACB Finance Limited 亚洲商业财务有限公司 frk(2C8T
acceptable form of reciprocity 合理的互惠条件 Q\Fgc ;.U
acceptable rate 适当利率;适当汇率 gEMxK2MNXj
acceptance agreement 承兑协议 me#VCkr#
acceptance for honour 参加承兑 'q8T*|/
acceptor 承兑人;接受人;受票人 <|~X,g;f
acceptor for honour 参加承兑人 [ K;3Qf)
accident insurance 意外保险 ne4hR]:
Accident Insurance Association of Hong Kong 香港意外保险公会 vZmM=hW ~
accident insurance scheme 意外保险计划 >Q#_<IcI
accident year basis 意外年度基准 3@*J=LGhKc
accommodation 通融;贷款 &[}bHX/
accommodation bill 通融票据;空头票据
@S yGj#
accommodation party 汇票代发人 {Tl5,CAz
account balance 帐户余额;帐户结余 lO9ML-8C1
account book 帐簿 { ,qm=Xjq
account collected in advance 预收款项 c%yhODq/
account current book 往来帐簿 ?`
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account of after-acquired property 事后取得的财产报告 "m.j cKt
account of defaulter 拖欠帐目 Jc"xH~,
account payable 应付帐款 MJd!J]E6
account payee only [A/C payee only] 只可转帐;存入收款人帐户 nc!P
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account receivable 应收帐款 De@GNN"-
account receivable report 应收帐款报表 /\V
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account statement 结单;帐单;会计财务报表 ^+^#KC8]W
account title 帐户名称;会计科目 nxkbI:+t
accountant's report 会计师报告 V<Q''%k
Accountant's Report Rules 会计师报告规则 j{U?kW{o
accounting and auditing procedure 会计与审计程序;会计与核数程序 'kf]l=i[n
Accounting Arrangements 《会计安排》 5fMVjd
accounting basis 会计基础 Va"Q1 *"
accounting by Official Receiver 破产管理署署长呈交的帐目 Stq&^S\x69
Accounting Circular 《会计通告》
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accounting class 会计类别 lO! Yl:;m%
accounting date 记帐日期;会计结算日期 /-)\$T1d
accounting for money 款项核算 c"Ddw'?e
Accounting Officer 会计主任 gE]6]L
accounting period 会计报告期;会计期 L\)ssOuh
accounting policy 会计政策;会计方针 sa$CCQ
accounting practice 会计惯例 (-viP
accounting principle 会计准则 kAA1+rG
accounting record 会计记录 ?zGx]?1P1<
accounting report 会计报告 VAX@'iZr
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GKTt!MK
Accounting Society of China 中国会计学会 D^8]+2
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accounting statement 会计报表 >M=_:52.+
accounting system 会计制度;会计系统 ul$k xc=N
accounting transaction 会计事项;帐务交易 UKV0xl
accounting treatment 会计处理 ]-h;gN
accounting year 会计年度 .R'<v^H
accretion 增值;添加 >zFk}
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accrual 应计项目;应累算数目 Y S/
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accrual basis 应计制;权责发生制 IcRA[
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accrual basis accounting 应计制会计;权责发生制会计 >W Tn4SW@
accrue 应累算;应计 m/@ ;N,K
accrued benefit 应累算利益 `Y>'*4a\
accrued charges 应计费用 Z"j #kaXA
accrued cumulative preference share dividend 应累算的累积优先股股息 h|qT
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accrued expenses 应累算费用 LH/lnrN
accrued interest payable 应付利息;应计未付利息 _)-t#Ve
accrued interest receivable 应收利息;应计未收利息 SO @d\H
accrued right 累算权益 ybNo`:8A;
accruing profit 应累算的利润 >G7dw1;
accumulated fiscal reserve 累积财政储备 3,`I\>No
accumulated profit 累积利润;滚存溢利 >-U'mkIH
accumulated reserve 累积储备 1T&NU
accumulation of surplus income 累积收益盈余 C.qNBl*
acquired assets 既得资产 U )kl!
acquisition 收购;购置;取得 x*>@knP<-
acquisition cost 购置成本 hOFC8 g
acquisition expenses 购置费用 {txW>rZX
acquisition of 100% interest 收购全部股权 j.=&qYc0"
acquisition of control 取得控制权 >7g #e,d
acquisition of fixed assets 购置固定资产 S7pf
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acquisition of shell “买壳” pmda9V4
acquisition price 收购价 5j'7V1:2
act of God 天灾 O2x bHn4
acting partner 执事合伙人 tb$I8T
active market 买卖活跃的市场;交投畅旺的市场;旺市 `Iwl\x[A
active partner 积极参与的合伙人
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active trading 交投活跃 0O>T{<
actual circulation 实际流通 6%yt"
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actual cost 实际成本 xB5qX7*.
actual expenditure 实际开支;实际支出 lw+54lZX|
actual income 实际入息;实际收入;实际收益 N+lhztYQ?
actual market 现货市场 9w3KAca
actual price 现货价;实际价格 w
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actual profit 实际利润 x%h4'Sm
actual quotation 实盘;实际价位;实际报价 >EE}P|=-
actual year basis 按实际年度计算 3Z0ez?p+5
actuals 实货
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actuarial investigation 精算调查 P^(uS'j)+
actuarial principle 精算原则 ]{Y7mp
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actuarial report 精算师报告 >]{{5oOQ>
Actuarial Society of Hong Kong 香港精算学会 r+=%Ag
actuarial valuation 精算师估值 Ms<v81z5T
actuary 精算师 GJs{t1
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ad referendum agreement 暂定协议;有待覆核的协定 !NqLBrcv 0
ad valorem duty 从价税;按值征税 uNKf!\Y
ad valorem duty system 从价税制 *.us IH2
ad valorem fee 从价费 *@;bWUJ
ad valorem tariff 从价关税 tJe5`L
additional allowance 额外免税额 tt4Z
additional amount for unexpired risk 未过期风险的额外款额 )7c/i+FsC
additional assessable profit 补加应评税利润 ^O0trM>h-
additional assessment 补加评税 C6"{-{H
additional commitment 额外承担 V36u%zdX5n
additional commitment vote 额外承担拨款 a``/x_EZMn
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8u%rh[g'
additional dependent parent allowance 供养父母额外免税额 dzk1 !yy
additional provision 额外拨款 E]w2
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additional stamp duty 附加印花税 M{z&h>
additional tax 补加税罚款;补加税款 `y3*\l
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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adjudged bankrupt 被裁定破产 -M6#,Ji
adjudicated bankrupt 裁定破产人 V~#8lu7;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xWK0p'E0
adjudication of bankruptcy 裁定破产;宣告破产 C>A} e6o
adjudication of insolvency 裁定无力偿还债务 a#D
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adjusted actual 经调整的实数;调整后的实数 -e\OF3Td
adjusted current assets 经调整的流动资产;调整后的流动资产 B/Js>R
adjusted figure 经调整的数字;调整后的数额 c( _R
xLJ
adjusted liabilities 经调整的负债;调整后的负债 j'x@P+A
adjusted loss 经调整的亏损;调整后的亏损 %)ri:Q q
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 (}RTHpD
adjusted profit 经调整的利润;调整后的利润 /Qu<>#[?
adjusted surplus 经调整的盈余额;调整后的盈余额 uS<og P
adjusted value 经调整的价值;调整后的价值 "M;[c9
adjustment 调整;修订;理算〔保险〕 !_q=r[D\
adjustment centre 调剂中心 :jy}V'bn$
adjustment lag 调整过程的时间差距;调整时差 )Vz=:.D
adjustment mechanism 调整机制 fBb:
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adjustment of loss 亏损调整 Ip<