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A share A股;甲类股份 I gcVl/d
abatement of tax 减税;减扣免税额 FiMP_ y*S
ABN AMRO Bank N.V. 荷兰银行 e;~[PYeu
above-the-line expenditure 线上项目支出;经常预算支出 x^^;/%p
above-the-line receipt 线上项目收入;经常预算收入 S!A)kK+
ABSA Asia Limited 南非联合亚洲有限公司 uNZJNrV%
absolute change 绝对数值变更 QFU;\H/
absolute expenditure 实际开支 uy)iB'st&
absolute guideline figure 绝对准则数字 3C 84b/A
absolute interest 绝对权益 ..V6U"/
absolute order of discharge 绝对破产解除令 dFD0l?0N
absolute profit margin 绝对利润幅度 A<2_V1
absolute value 实值;绝对值 p/>}{Q )Y
absolutely vested interest 绝对既得权益 zD}dvI}
absorbed cost 已吸收成本;已分摊成本 ZfM(%rx
absorption 吸收;分摊;合并 hu%rp{m^,
absorption rate 吸收率;摊配率;分摊率 oNY;z-QK
ACB Finance Limited 亚洲商业财务有限公司 }C!N$8d,
acceptable form of reciprocity 合理的互惠条件 oRFHq>-.g
acceptable rate 适当利率;适当汇率 XFeHkU`C
acceptance agreement 承兑协议 ^eQK.B
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acceptance for honour 参加承兑 x!fvSoHp
acceptor 承兑人;接受人;受票人 EzqYHY+_r
acceptor for honour 参加承兑人 +C1
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accident insurance 意外保险 ,u7:l
Accident Insurance Association of Hong Kong 香港意外保险公会 ~F~g$E2 }
accident insurance scheme 意外保险计划 (.4mX
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accident year basis 意外年度基准 u'M\m7
accommodation 通融;贷款 ,2q LiE>
accommodation bill 通融票据;空头票据 Uq `B#JI
accommodation party 汇票代发人 b7Jk{x #u
account balance 帐户余额;帐户结余 NF&R}7L
account book 帐簿 r7o63]
account collected in advance 预收款项 ]u
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account current book 往来帐簿 {%X /w'|
account of after-acquired property 事后取得的财产报告 sYM3&ikyHI
account of defaulter 拖欠帐目 <iVn
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account payable 应付帐款 /{
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 ax0RtqtR&
account receivable 应收帐款
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account receivable report 应收帐款报表 0G ^73Z
account statement 结单;帐单;会计财务报表 NBZF
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account title 帐户名称;会计科目 +F$c_
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accountant's report 会计师报告 *t.L` G
Accountant's Report Rules 会计师报告规则 (@@t,\iF
accounting and auditing procedure 会计与审计程序;会计与核数程序 <o,]f E[
Accounting Arrangements 《会计安排》 f#}P>,TP
accounting basis 会计基础 'AU(WHf
accounting by Official Receiver 破产管理署署长呈交的帐目 }wRHNBaEB
Accounting Circular 《会计通告》 ce-5XqzY@
accounting class 会计类别 V`qHNM/t
accounting date 记帐日期;会计结算日期 T(zERWo
accounting for money 款项核算 5D9I;L{
Accounting Officer 会计主任 .<566g}VP
accounting period 会计报告期;会计期 $K>'aI;|
accounting policy 会计政策;会计方针 DjUif "v
accounting practice 会计惯例 (4=NKtA^G
accounting principle 会计准则 =EwC6+8*M
accounting record 会计记录 L;$Gn"7~
accounting report 会计报告 19O /Q,9
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ee}&~%
Accounting Society of China 中国会计学会 - ` F#MN
accounting statement 会计报表 ,paD/
accounting system 会计制度;会计系统 '*H&s
accounting transaction 会计事项;帐务交易 ?
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accounting treatment 会计处理 _1_CYrUc
accounting year 会计年度 ~x;1&\'k
accretion 增值;添加 'oSs5lW
accrual 应计项目;应累算数目 ~ /s(.oji
accrual basis 应计制;权责发生制 W@U<GF1
accrual basis accounting 应计制会计;权责发生制会计 v
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accrue 应累算;应计 e<o{3*%p)
accrued benefit 应累算利益 <yzgZXxIaS
accrued charges 应计费用 CUIT)mF:
accrued cumulative preference share dividend 应累算的累积优先股股息 W(U:D?e
accrued expenses 应累算费用 @H[)U/.
accrued interest payable 应付利息;应计未付利息 )Zud|%L
accrued interest receivable 应收利息;应计未收利息 AX=$r]_
accrued right 累算权益 M
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accruing profit 应累算的利润 $j=c;+W
accumulated fiscal reserve 累积财政储备 6$]
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accumulated profit 累积利润;滚存溢利 s/#L?[YH
accumulated reserve 累积储备 MNd8#01q`
accumulation of surplus income 累积收益盈余 Za,rht
acquired assets 既得资产 Mg3>/!
acquisition 收购;购置;取得 d$.t0-lC
acquisition cost 购置成本 j)?[S
acquisition expenses 购置费用 z Ic%>?w
acquisition of 100% interest 收购全部股权 W$&{jr-p
acquisition of control 取得控制权 1N8gH&oF
acquisition of fixed assets 购置固定资产 P X/{
acquisition of shell “买壳” $OEhdz&Fi
acquisition price 收购价 $M%<i~VXe&
act of God 天灾 esE5#Yq4.k
acting partner 执事合伙人 i2$7nSQ9
active market 买卖活跃的市场;交投畅旺的市场;旺市
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active partner 积极参与的合伙人 vX|i5P0)8
active trading 交投活跃 pxC:VJ;
actual circulation 实际流通 .3Ex=aQcX
actual cost 实际成本 ]6JI((
actual expenditure 实际开支;实际支出 JG6"5::
actual income 实际入息;实际收入;实际收益 S
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actual market 现货市场 O#[+=
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actual price 现货价;实际价格 ,au-g)IFZ
actual profit 实际利润 AcC'
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actual quotation 实盘;实际价位;实际报价 2e~ud9,
actual year basis 按实际年度计算 !<`}mE!:
actuals 实货 7bcl^~lY
actuarial investigation 精算调查 rqa?A}'
actuarial principle 精算原则 Y\#+-E
actuarial report 精算师报告 ~+ _|J"\
Actuarial Society of Hong Kong 香港精算学会 .FV
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actuarial valuation 精算师估值 B,rpc\_
actuary 精算师 x-W6W
ad referendum agreement 暂定协议;有待覆核的协定 lJZ-*"9V
ad valorem duty 从价税;按值征税 }M_Yn0(3
ad valorem duty system 从价税制 ::'DWD1
ad valorem fee 从价费 F"2rX&W
ad valorem tariff 从价关税 4q%
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additional allowance 额外免税额 t4HDt\}&k~
additional amount for unexpired risk 未过期风险的额外款额 /m#!<t7
additional assessable profit 补加应评税利润 ]<y _
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additional assessment 补加评税 _Nze="Pt
additional commitment 额外承担 Ekq&.qjYG"
additional commitment vote 额外承担拨款 tzl`|UwF
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Hzos$1DJ
additional dependent parent allowance 供养父母额外免税额 @C
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additional provision 额外拨款 5Z
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additional stamp duty 附加印花税 4(2iR0N
additional tax 补加税罚款;补加税款 gZ{q85C.>
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H~fX>6>
adjudged bankrupt 被裁定破产 sf""]c$
adjudicated bankrupt 裁定破产人 lawjGI
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bBwMx{iNNz
adjudication of bankruptcy 裁定破产;宣告破产 Ed&;d+NM
adjudication of insolvency 裁定无力偿还债务 -s]
adjusted actual 经调整的实数;调整后的实数 <|qh5Scp
adjusted current assets 经调整的流动资产;调整后的流动资产 funHz
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adjusted figure 经调整的数字;调整后的数额 |q0MM^%"
adjusted liabilities 经调整的负债;调整后的负债 >$^v@jf
adjusted loss 经调整的亏损;调整后的亏损 JI&ik_k3
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 iEe<+Eyns
adjusted profit 经调整的利润;调整后的利润 *^h$%<QI
adjusted surplus 经调整的盈余额;调整后的盈余额 W.nQYH
adjusted value 经调整的价值;调整后的价值 I@sXmC2$\
adjustment 调整;修订;理算〔保险〕 ;|nC;D]
adjustment centre 调剂中心 Z:TW{:lrI
adjustment lag 调整过程的时间差距;调整时差 ZW+[f$X
adjustment mechanism 调整机制 A4C4xts]N
adjustment of loss 亏损调整 gOk<pRcTb=
adjustment process 调整过程;调整程序 >9?BJv2
adjustment range 调整幅度 jGp|:!'
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administered exchange rate 受管制汇率 Q#wl1P