A: s#'|{
:7HVBH
A share A股;甲类股份 =YS!soO
abatement of tax 减税;减扣免税额 J`U$b+q6
ABN AMRO Bank N.V. 荷兰银行 M>`?m
L
above-the-line expenditure 线上项目支出;经常预算支出 ,apd3X%g
above-the-line receipt 线上项目收入;经常预算收入 1C^HCIH7J
ABSA Asia Limited 南非联合亚洲有限公司 )_Z]=5Ds
absolute change 绝对数值变更 { Hktu|
absolute expenditure 实际开支 @t{{Q1
absolute guideline figure 绝对准则数字 AlPL;^Y_l
absolute interest 绝对权益 aRFi0h
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absolute order of discharge 绝对破产解除令 A5 &>!y
absolute profit margin 绝对利润幅度 J>,'P^
absolute value 实值;绝对值 eY
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absolutely vested interest 绝对既得权益 z6GL,wo#
absorbed cost 已吸收成本;已分摊成本 YHwVj?6W
absorption 吸收;分摊;合并 GV `idFd
absorption rate 吸收率;摊配率;分摊率 8eg2o$k_,#
ACB Finance Limited 亚洲商业财务有限公司 e
B9m4
acceptable form of reciprocity 合理的互惠条件 {Sd@u$&
acceptable rate 适当利率;适当汇率 Hl4vLx@
acceptance agreement 承兑协议 z/c'Z#w%
acceptance for honour 参加承兑 <MI$Nl
acceptor 承兑人;接受人;受票人 \t&n
jMWpZ
acceptor for honour 参加承兑人 :Su 5
accident insurance 意外保险 Jgi{7J
Accident Insurance Association of Hong Kong 香港意外保险公会 Z_eqM4{
accident insurance scheme 意外保险计划 *g/I&'^
accident year basis 意外年度基准 FvtM~[Q
accommodation 通融;贷款 8EW`*+%=
accommodation bill 通融票据;空头票据 cG~_EX$
accommodation party 汇票代发人 Rx_,J%0Fq
account balance 帐户余额;帐户结余 ;iwD/=Y
account book 帐簿 ijR-?nrR
account collected in advance 预收款项 ;DT"S{"7
account current book 往来帐簿 bKZAJLnd
account of after-acquired property 事后取得的财产报告 K4K3<Pg
account of defaulter 拖欠帐目 #/&q
account payable 应付帐款 il `C,CD
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }[hDg6i
account receivable 应收帐款 RN cI]oJ
account receivable report 应收帐款报表 g:@Cg.q8
account statement 结单;帐单;会计财务报表 7+A-7ci
account title 帐户名称;会计科目 {4
V:[*3
accountant's report 会计师报告 L@^!(
Accountant's Report Rules 会计师报告规则 y7}~T!UyfF
accounting and auditing procedure 会计与审计程序;会计与核数程序 5jj57j"
Accounting Arrangements 《会计安排》 V.E.~<7D\
accounting basis 会计基础 X~<>K/}u5
accounting by Official Receiver 破产管理署署长呈交的帐目 H7cRWB
Accounting Circular 《会计通告》 YA/H;707l
accounting class 会计类别 EP%
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accounting date 记帐日期;会计结算日期 HeAc(_=C
accounting for money 款项核算 ;r2b@x:<_
Accounting Officer 会计主任 +@<^i?ale
accounting period 会计报告期;会计期 $y
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accounting policy 会计政策;会计方针 n=#[Mi $Y
accounting practice 会计惯例 fu7[8R"{
accounting principle 会计准则 SquqaX+<
accounting record 会计记录 ^HU=E@
accounting report 会计报告 nu1w:
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +$pO
Accounting Society of China 中国会计学会 w-q=.RSTn=
accounting statement 会计报表 swe8
accounting system 会计制度;会计系统 u0$5Fd&X
accounting transaction 会计事项;帐务交易 u.xA}yVS
accounting treatment 会计处理 F0o18k_"
accounting year 会计年度 }~0{1&
accretion 增值;添加 sjVl/t`l
accrual 应计项目;应累算数目 k?@W/}Iv9
accrual basis 应计制;权责发生制 p_kTLNZd9
accrual basis accounting 应计制会计;权责发生制会计 E Zu
accrue 应累算;应计 Xb07 l3UG
accrued benefit 应累算利益 EzY
scX.[
accrued charges 应计费用 s#8{:ko
accrued cumulative preference share dividend 应累算的累积优先股股息 ~A{[=v
accrued expenses 应累算费用 RAXJsF^5o
accrued interest payable 应付利息;应计未付利息 BfO}4
accrued interest receivable 应收利息;应计未收利息 |Y,X=Ed
accrued right 累算权益 #7E&16Fk
accruing profit 应累算的利润 tI(t%~>^
accumulated fiscal reserve 累积财政储备 %%-Tjw o
accumulated profit 累积利润;滚存溢利 =*O9)$b
accumulated reserve 累积储备 s t 3]Yy
accumulation of surplus income 累积收益盈余 ~NJL S-
acquired assets 既得资产 $F==n4)
acquisition 收购;购置;取得 N'1 [t
acquisition cost 购置成本 e1Z;\U$&.
acquisition expenses 购置费用 hc~#l #
acquisition of 100% interest 收购全部股权 =F;^^VX
acquisition of control 取得控制权 QH56
tQq
acquisition of fixed assets 购置固定资产 MJk:s[o
acquisition of shell “买壳” l=.InSuLT
acquisition price 收购价 U S~JLJI
act of God 天灾 ,HjHt\!~<
acting partner 执事合伙人 {~
vPq
active market 买卖活跃的市场;交投畅旺的市场;旺市 !-Tmu
active partner 积极参与的合伙人 i_Q4bhVj
active trading 交投活跃 P24
actual circulation 实际流通 YJ;a{)e
actual cost 实际成本 Tr+Y@]"
actual expenditure 实际开支;实际支出 m_Y}>
actual income 实际入息;实际收入;实际收益 s</ktPtu
actual market 现货市场 ), x3tTR
actual price 现货价;实际价格 sZ(Q4)r
actual profit 实际利润 N_~Wu
actual quotation 实盘;实际价位;实际报价 n$VPh/
actual year basis 按实际年度计算 PfMOc+ q
actuals 实货 t3kh]2t
actuarial investigation 精算调查 [AK %~Kg9
actuarial principle 精算原则 nHL>}Yg
actuarial report 精算师报告 ^*T{-U'
Actuarial Society of Hong Kong 香港精算学会 bu!<0AP"N+
actuarial valuation 精算师估值 Op)R3qt{
actuary 精算师 N,'qMoNf
ad referendum agreement 暂定协议;有待覆核的协定 w[7HY@[
ad valorem duty 从价税;按值征税 zj0pP{y
ad valorem duty system 从价税制 QrRCsy70
ad valorem fee 从价费 X\:(8C;+
ad valorem tariff 从价关税 nT6iS}h
additional allowance 额外免税额 "Kf~`0P
additional amount for unexpired risk 未过期风险的额外款额 vt7C
additional assessable profit 补加应评税利润 -)c"cgx.
additional assessment 补加评税 o ML
K!]a
additional commitment 额外承担 TEy.zzt
additional commitment vote 额外承担拨款 5+PBS)pJ]%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m_W.r+s~C4
additional dependent parent allowance 供养父母额外免税额 $+yQ48Wq
additional provision 额外拨款 "VhrsVT
additional stamp duty 附加印花税 UEb'E;
additional tax 补加税罚款;补加税款 sjbC~Te--
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i7E7%~S
adjudged bankrupt 被裁定破产 rs)aEmvC
adjudicated bankrupt 裁定破产人 M;@03 x W
adjudication fee 裁定费;评定印花税额手续费;评估契据费 d3hTz@JY
adjudication of bankruptcy 裁定破产;宣告破产 jT_Tx\k
adjudication of insolvency 裁定无力偿还债务 g{.@|;d<p
adjusted actual 经调整的实数;调整后的实数 PbC>v
adjusted current assets 经调整的流动资产;调整后的流动资产 }E]&13>r
adjusted figure 经调整的数字;调整后的数额 &_TjRj"
adjusted liabilities 经调整的负债;调整后的负债 rY+1s^F
adjusted loss 经调整的亏损;调整后的亏损 m,"tdVo .
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ."g5+ xX
adjusted profit 经调整的利润;调整后的利润 :BiR6>1:
adjusted surplus 经调整的盈余额;调整后的盈余额 Jywz27j
adjusted value 经调整的价值;调整后的价值 ;&:
Et
adjustment 调整;修订;理算〔保险〕 >Qu^{o
adjustment centre 调剂中心 `SpS?mWA
adjustment lag 调整过程的时间差距;调整时差 eyp\h8!u_
adjustment mechanism 调整机制 B$eF@v"
adjustment of loss 亏损调整 23?0'AU
adjustment process 调整过程;调整程序 Nv#, s_hG
adjustment range 调整幅度 T[II;[EiE
administered exchange rate 受管制汇率 nqW:P$