A: ^wBlQmW7J
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A share A股;甲类股份 V4jMx[
abatement of tax 减税;减扣免税额 dVB#Np
ABN AMRO Bank N.V. 荷兰银行 WlQCP C
above-the-line expenditure 线上项目支出;经常预算支出 #<
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above-the-line receipt 线上项目收入;经常预算收入 7oF3^K'S
ABSA Asia Limited 南非联合亚洲有限公司 d*s*AV
absolute change 绝对数值变更 34!.5^T
absolute expenditure 实际开支 ~w
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absolute guideline figure 绝对准则数字 \;N+PE
absolute interest 绝对权益 _[&V9Jt
absolute order of discharge 绝对破产解除令 @-[}pZ/
absolute profit margin 绝对利润幅度 s9sl*1n1m`
absolute value 实值;绝对值 5n2!Y\
absolutely vested interest 绝对既得权益 8WQ#)
absorbed cost 已吸收成本;已分摊成本 WeRDaG
absorption 吸收;分摊;合并 AVDhgJv
absorption rate 吸收率;摊配率;分摊率 nE8z1hBUq
ACB Finance Limited 亚洲商业财务有限公司 C5 ILVQ
acceptable form of reciprocity 合理的互惠条件 nm#23@uZ4K
acceptable rate 适当利率;适当汇率 N
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acceptance agreement 承兑协议 +'gO%^{l
acceptance for honour 参加承兑 'qT;Eht5
acceptor 承兑人;接受人;受票人 r2\%/9uO
acceptor for honour 参加承兑人
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accident insurance 意外保险 {rMf/ RAE
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 lgiKNZgB?
accident year basis 意外年度基准 G3TS?u8Q
accommodation 通融;贷款 9k71h`5
accommodation bill 通融票据;空头票据 95#]6*#[4!
accommodation party 汇票代发人 K_L7a>Fr
account balance 帐户余额;帐户结余 &j:prc
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account book 帐簿 KDE
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account collected in advance 预收款项 qX\85dPn@}
account current book 往来帐簿 [ ?7QmZK
account of after-acquired property 事后取得的财产报告 El9T>!Z
account of defaulter 拖欠帐目 HcIJ&".~
account payable 应付帐款 g^A^@~M
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #Q7:Mu+
account receivable 应收帐款 WMC^G2 n
account receivable report 应收帐款报表 m-uXQS^@G
account statement 结单;帐单;会计财务报表 Hb*Z_s
account title 帐户名称;会计科目 aPxSC>p
accountant's report 会计师报告 ?9{^gW4|
Accountant's Report Rules 会计师报告规则 v[uVAbfQ
accounting and auditing procedure 会计与审计程序;会计与核数程序 @uyQH c,V
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 3HtM<su*h
accounting by Official Receiver 破产管理署署长呈交的帐目 )x\%*ewY
Accounting Circular 《会计通告》 tZ62T{, a
accounting class 会计类别 OAq-(_H
accounting date 记帐日期;会计结算日期 IIY_Q9in
accounting for money 款项核算 TW&s c9
Accounting Officer 会计主任 ktqFgU#rT
accounting period 会计报告期;会计期 2H$](k?
accounting policy 会计政策;会计方针 %52e^,//
accounting practice 会计惯例 bTeuOpp
accounting principle 会计准则 geK;r0(f
accounting record 会计记录 WDx
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accounting report 会计报告 *c4OhMU(
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >(H:eRKq
Accounting Society of China 中国会计学会 r&R~a9+)
accounting statement 会计报表 NqF*h
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accounting system 会计制度;会计系统 4qDO(YWf
accounting transaction 会计事项;帐务交易 2&S^\kf
accounting treatment 会计处理 _Ml?cT/J.O
accounting year 会计年度 g0biw?
accretion 增值;添加 I\1E=6"
accrual 应计项目;应累算数目 ?yAb=zI1b
accrual basis 应计制;权责发生制 am/}V%^
accrual basis accounting 应计制会计;权责发生制会计 +arh/pd_I
accrue 应累算;应计 yx?oxDJg
accrued benefit 应累算利益 8t
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accrued charges 应计费用 Pn4.gabE
accrued cumulative preference share dividend 应累算的累积优先股股息 ~H \P0G5GA
accrued expenses 应累算费用 -]KgLgJ
accrued interest payable 应付利息;应计未付利息 PYi<iSr
accrued interest receivable 应收利息;应计未收利息 7<70\6
accrued right 累算权益 $9\8?gS
accruing profit 应累算的利润 :1f,%Z$,q
accumulated fiscal reserve 累积财政储备 Yl au
accumulated profit 累积利润;滚存溢利 X n0HJ^"_
accumulated reserve 累积储备 Yf[Cmn
accumulation of surplus income 累积收益盈余 TVvE0y(9
acquired assets 既得资产 %6fnL~A
acquisition 收购;购置;取得 vh2/d.MO
acquisition cost 购置成本 bhRa?wuoY
acquisition expenses 购置费用 FP{=b/
acquisition of 100% interest 收购全部股权 Jityb}Z"
acquisition of control 取得控制权 8?L-3/
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” ,O.iOT0=;
acquisition price 收购价 >j]Gz-wC
act of God 天灾 ~-sgk"$
acting partner 执事合伙人 2va[= >_
active market 买卖活跃的市场;交投畅旺的市场;旺市 -TH(Z(pB
active partner 积极参与的合伙人 fGj66rMGw
active trading 交投活跃 FB?V<x
actual circulation 实际流通 =\8 x
actual cost 实际成本 ^0_ >
actual expenditure 实际开支;实际支出 *cFGDQ!
actual income 实际入息;实际收入;实际收益 fMf;
actual market 现货市场 s +S6'g--
actual price 现货价;实际价格 M3KK^YRN
actual profit 实际利润 '#A_KHD
actual quotation 实盘;实际价位;实际报价 /C`AA/@
actual year basis 按实际年度计算 A-vYy1,'
actuals 实货 \0}bOHqEH
actuarial investigation 精算调查 ,e OZv=:
actuarial principle 精算原则 ,%/F,O+#
actuarial report 精算师报告 2 PPb
Actuarial Society of Hong Kong 香港精算学会
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actuarial valuation 精算师估值 K
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actuary 精算师 [Ti' X#
ad referendum agreement 暂定协议;有待覆核的协定 p{qA%D
ad valorem duty 从价税;按值征税 N>L)2WKFT
ad valorem duty system 从价税制 4Z{R36 {
ad valorem fee 从价费 wk'(g_DP
ad valorem tariff 从价关税 "6WJj3hN
additional allowance 额外免税额 ?gU-a
additional amount for unexpired risk 未过期风险的额外款额 :O,,fJ<x.O
additional assessable profit 补加应评税利润 HIj:?y
additional assessment 补加评税 XOS^&;
additional commitment 额外承担 =dKk #*
additional commitment vote 额外承担拨款 H^B,b!5i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h+q#|
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additional dependent parent allowance 供养父母额外免税额 wuCZz{c7
additional provision 额外拨款 ~PpU'[
additional stamp duty 附加印花税 !eb{#9S*
additional tax 补加税罚款;补加税款 ~nj+"d]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~P!=fU)
adjudged bankrupt 被裁定破产 Kzt:rhiB
adjudicated bankrupt 裁定破产人 @!x7jPr
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [r]<~$
adjudication of bankruptcy 裁定破产;宣告破产 +=L+35M
adjudication of insolvency 裁定无力偿还债务 ga1b%5]v.
adjusted actual 经调整的实数;调整后的实数 S:2 xm8
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adjusted current assets 经调整的流动资产;调整后的流动资产 &QHmo*
adjusted figure 经调整的数字;调整后的数额 S._h->5f
adjusted liabilities 经调整的负债;调整后的负债 H-WNu+
adjusted loss 经调整的亏损;调整后的亏损 zuJ` 704
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 0^2e^qf
adjusted profit 经调整的利润;调整后的利润 Zia6m[ ^Q
adjusted surplus 经调整的盈余额;调整后的盈余额 7 oYD;li$k
adjusted value 经调整的价值;调整后的价值 +K=RM qM-8
adjustment 调整;修订;理算〔保险〕 )=N.z6?
adjustment centre 调剂中心 rTC|
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adjustment lag 调整过程的时间差距;调整时差 2gvS`+<TP
adjustment mechanism 调整机制 =AHV{V~
adjustment of loss 亏损调整 T sJ71
adjustment process 调整过程;调整程序 ?q'r9Ehe
adjustment range 调整幅度
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administered exchange rate 受管制汇率 >Zf*u;/dW$