A: "Kyifw?
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A share A股;甲类股份 |r5e{
abatement of tax 减税;减扣免税额 u K'<xM"%T
ABN AMRO Bank N.V. 荷兰银行 "kX`FaAhY
above-the-line expenditure 线上项目支出;经常预算支出 HV ;;
above-the-line receipt 线上项目收入;经常预算收入 {I`B[,*
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 /@Ez" ?V2
absolute expenditure 实际开支 %PzQ\c
absolute guideline figure 绝对准则数字 o>2e
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absolute interest 绝对权益 0eFb?Z0]
absolute order of discharge 绝对破产解除令 {T&v2u#S
absolute profit margin 绝对利润幅度 6MuWlCKF8
absolute value 实值;绝对值 3=Z<wD s
absolutely vested interest 绝对既得权益 (Up'$J}
absorbed cost 已吸收成本;已分摊成本 0Qm"n6NQ
absorption 吸收;分摊;合并 PfyRZ[3)c
absorption rate 吸收率;摊配率;分摊率 IeVLn^?+:
ACB Finance Limited 亚洲商业财务有限公司 CoJ55TAW
acceptable form of reciprocity 合理的互惠条件 C*7!dW6
acceptable rate 适当利率;适当汇率 Wdo#?
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acceptance agreement 承兑协议 Mec{_jiH&D
acceptance for honour 参加承兑 Y[Es
acceptor 承兑人;接受人;受票人 ]pWP?Ws
acceptor for honour 参加承兑人 Xtft*Z
accident insurance 意外保险 -n$ewV
Accident Insurance Association of Hong Kong 香港意外保险公会 ):krJ+-/y
accident insurance scheme 意外保险计划 BjiYv}J
accident year basis 意外年度基准 tev QW
accommodation 通融;贷款 X:_<Y_JT
accommodation bill 通融票据;空头票据 BBvZeG $Y
accommodation party 汇票代发人 yIOLs}!SF
account balance 帐户余额;帐户结余 .!i0_Rv5x
account book 帐簿 en>9E.?N
account collected in advance 预收款项 sMH#BCC
account current book 往来帐簿 z5 Bi=~=#
account of after-acquired property 事后取得的财产报告 4b4QbJ$
account of defaulter 拖欠帐目 &s:=qQa1
account payable 应付帐款 J^fm~P>.
account payee only [A/C payee only] 只可转帐;存入收款人帐户 uArR\k(
account receivable 应收帐款 hY+R'9
account receivable report 应收帐款报表 ;-Ss# &
account statement 结单;帐单;会计财务报表 0qv$:w)g+v
account title 帐户名称;会计科目 4\p-TPM
accountant's report 会计师报告 0KAj]5nvb
Accountant's Report Rules 会计师报告规则 bD<qNqX$
accounting and auditing procedure 会计与审计程序;会计与核数程序 yG&2UqX
Accounting Arrangements 《会计安排》 0+EN@Y^dAV
accounting basis 会计基础 "!H@k%eAM|
accounting by Official Receiver 破产管理署署长呈交的帐目 F}U5d^!2
Accounting Circular 《会计通告》 'L{p,
accounting class 会计类别 JRO$<
accounting date 记帐日期;会计结算日期 M^6$
MMx
accounting for money 款项核算 \&a.}t
Accounting Officer 会计主任 MdC<4^|
accounting period 会计报告期;会计期 |y"jZT6R}t
accounting policy 会计政策;会计方针 xMI+5b8
accounting practice 会计惯例 aV>aiR=
accounting principle 会计准则 5j eO"jB
accounting record 会计记录 =x0No*#|'
accounting report 会计报告 Rg* J}
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \cQ .
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Accounting Society of China 中国会计学会 NP/>H9Q2%
accounting statement 会计报表 o2=A0ogz?
accounting system 会计制度;会计系统 H{V)g
accounting transaction 会计事项;帐务交易 xNpg{cQ=
accounting treatment 会计处理 by86zX
accounting year 会计年度 dB;3.<S=
accretion 增值;添加 >qR~'$,$
accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制 8$vK5Dnn8
accrual basis accounting 应计制会计;权责发生制会计 |NrrTN?>
accrue 应累算;应计 nrpI5t.b
accrued benefit 应累算利益 9vI]LfP
accrued charges 应计费用 -
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accrued cumulative preference share dividend 应累算的累积优先股股息 dvjTyX
accrued expenses 应累算费用 Y
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accrued interest payable 应付利息;应计未付利息 4/*H.Fl
accrued interest receivable 应收利息;应计未收利息 E'c%d[:H,
accrued right 累算权益 lj2=._@R
accruing profit 应累算的利润 V5"HwN+`
accumulated fiscal reserve 累积财政储备 6)e5zKW!?
accumulated profit 累积利润;滚存溢利 a<m-V&4x
accumulated reserve 累积储备 Y )b@0'
accumulation of surplus income 累积收益盈余 'r+PH*Mr
acquired assets 既得资产 4nkE IZ
acquisition 收购;购置;取得 u3ZCT" !
acquisition cost 购置成本 &uM^0eM
acquisition expenses 购置费用 0a2@b"
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acquisition of 100% interest 收购全部股权 6EJVD!#[K
acquisition of control 取得控制权 61_f3S(u
acquisition of fixed assets 购置固定资产 8o-bd_
acquisition of shell “买壳” rt4Z
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acquisition price 收购价 vR>o}%`
act of God 天灾
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acting partner 执事合伙人 c
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active market 买卖活跃的市场;交投畅旺的市场;旺市 ,EEPh>cXc
active partner 积极参与的合伙人 XU-m"_t
active trading 交投活跃 "T6#
actual circulation 实际流通
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actual cost 实际成本 {6
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actual expenditure 实际开支;实际支出 i0pU!`0
actual income 实际入息;实际收入;实际收益 cA;js;x@
actual market 现货市场 "5!BU&
actual price 现货价;实际价格 uDayBaR
actual profit 实际利润 A^Cj1:,
actual quotation 实盘;实际价位;实际报价 nr
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actual year basis 按实际年度计算 !.Zt[ g}
actuals 实货 -5>NE35Cto
actuarial investigation 精算调查 .T.5TMiOSq
actuarial principle 精算原则 <I=$ry6 8
actuarial report 精算师报告 q'S
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Actuarial Society of Hong Kong 香港精算学会 u oVNK
actuarial valuation 精算师估值 K7`YJp`i
actuary 精算师 =_pwA:z"A
ad referendum agreement 暂定协议;有待覆核的协定 &ak6zM
ad valorem duty 从价税;按值征税 {3edTu
ad valorem duty system 从价税制 .FP$ IWt/1
ad valorem fee 从价费 &35|16z%@
ad valorem tariff 从价关税 !3}deY8;#
additional allowance 额外免税额 SR7j\1a/2A
additional amount for unexpired risk 未过期风险的额外款额 #y; yN7W
additional assessable profit 补加应评税利润 ;
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additional assessment 补加评税 p25Fn`}H
additional commitment 额外承担 ..KwTf
additional commitment vote 额外承担拨款 ~OFvu}]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8 i0
additional dependent parent allowance 供养父母额外免税额 8cVzFFQP
additional provision 额外拨款 q<{NO/Mm
additional stamp duty 附加印花税
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additional tax 补加税罚款;补加税款 n:#TOU1ix<
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F $yO
adjudged bankrupt 被裁定破产 GJQc!cqk
adjudicated bankrupt 裁定破产人 %3=J*wj>D
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $3P`DJo
adjudication of bankruptcy 裁定破产;宣告破产 KCR
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adjudication of insolvency 裁定无力偿还债务 XutF"9u
adjusted actual 经调整的实数;调整后的实数 ~+n,1]W_
adjusted current assets 经调整的流动资产;调整后的流动资产 bEH
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adjusted figure 经调整的数字;调整后的数额 rT7^-B*
adjusted liabilities 经调整的负债;调整后的负债 )]Ti>R O7
adjusted loss 经调整的亏损;调整后的亏损 1dG06<!
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 TI9X.E?
adjusted profit 经调整的利润;调整后的利润 pGWA\}'
adjusted surplus 经调整的盈余额;调整后的盈余额 .;I29yk\XS
adjusted value 经调整的价值;调整后的价值 %|"Qi]c d
adjustment 调整;修订;理算〔保险〕 Q/^A #l[
adjustment centre 调剂中心 Q~,YbZ-7
adjustment lag 调整过程的时间差距;调整时差 ')#,X^
adjustment mechanism 调整机制 zg}YGu|J
adjustment of loss 亏损调整 2WCLS{@'
adjustment process 调整过程;调整程序 <8o(CA\
adjustment range 调整幅度 Z=$T1|
administered exchange rate 受管制汇率 :jem~6i