A: r=6v`)Qr
=k/IaFg 6w
A share A股;甲类股份 z}{afEb
abatement of tax 减税;减扣免税额 zOGU8Wg
ABN AMRO Bank N.V. 荷兰银行 # g_Bx
above-the-line expenditure 线上项目支出;经常预算支出
"dI;
above-the-line receipt 线上项目收入;经常预算收入 :dLAs
@z
ABSA Asia Limited 南非联合亚洲有限公司 NMww>80
absolute change 绝对数值变更 '3<fsK=
absolute expenditure 实际开支 Pv<24:ao
absolute guideline figure 绝对准则数字 7}vg.hmZ
absolute interest 绝对权益 8HR mQ
absolute order of discharge 绝对破产解除令 NcP.;u;`
absolute profit margin 绝对利润幅度 =e8bNg
absolute value 实值;绝对值 u-tQ9ioKC
absolutely vested interest 绝对既得权益 [-)r5Dsdq
absorbed cost 已吸收成本;已分摊成本 ~_s{0g]B
absorption 吸收;分摊;合并 rtL}W__
absorption rate 吸收率;摊配率;分摊率 <0S,Q+&
ACB Finance Limited 亚洲商业财务有限公司 wbe<'/X+
acceptable form of reciprocity 合理的互惠条件 kiRa+w:
acceptable rate 适当利率;适当汇率 (sQr X{~
acceptance agreement 承兑协议 bzvh%RsW
acceptance for honour 参加承兑 c7M%xGrP
acceptor 承兑人;接受人;受票人 UQ[B?jc
acceptor for honour 参加承兑人 i| ZceX/
accident insurance 意外保险 7{xh8#m
Accident Insurance Association of Hong Kong 香港意外保险公会 v*9<c{a
accident insurance scheme 意外保险计划 ONCnVjZ
accident year basis 意外年度基准 RKPD4e>%
accommodation 通融;贷款 }sx_Yj
accommodation bill 通融票据;空头票据 BSkDpr1C
accommodation party 汇票代发人 3;8!rNN
account balance 帐户余额;帐户结余 a\%xB >LX
account book 帐簿 ixV0|P8,c
account collected in advance 预收款项 Rcawc
Y
account current book 往来帐簿 4T?h
account of after-acquired property 事后取得的财产报告 tOOchu?=
account of defaulter 拖欠帐目 aDehqP
6vf
account payable 应付帐款 o ,xxh
account payee only [A/C payee only] 只可转帐;存入收款人帐户 KL ?@@7
account receivable 应收帐款 =b[_@zq]
account receivable report 应收帐款报表 gd0Vp Xf'
account statement 结单;帐单;会计财务报表 XfKo A0
account title 帐户名称;会计科目 ?X5]i#j[
accountant's report 会计师报告 JkGnKm9G
Accountant's Report Rules 会计师报告规则 ;r6jx"i
accounting and auditing procedure 会计与审计程序;会计与核数程序 e5OsIVtjr
Accounting Arrangements 《会计安排》 qVdwfT{1J
accounting basis 会计基础 d oB
accounting by Official Receiver 破产管理署署长呈交的帐目 LC})
ciWa
Accounting Circular 《会计通告》 \T;\XAGr
accounting class 会计类别 &<+ A((/i
accounting date 记帐日期;会计结算日期 l9Q(xuhv
accounting for money 款项核算 $
z$u{
Accounting Officer 会计主任 de]z T^&C
accounting period 会计报告期;会计期 rLU/W<F8
accounting policy 会计政策;会计方针 ;3
F"TH
accounting practice 会计惯例 ?\#N9+{W
accounting principle 会计准则 XTd3|Pm
accounting record 会计记录 ;P;((2_X9
accounting report 会计报告 T2D<UhP
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uK'
&Dam
Accounting Society of China 中国会计学会 1&/FG(*/
accounting statement 会计报表 fi+R2p~vs
accounting system 会计制度;会计系统 NWd<+-pC6
accounting transaction 会计事项;帐务交易 XUF\r]B,9
accounting treatment 会计处理 zS
E<"(
a
accounting year 会计年度 $46{<4.
accretion 增值;添加 ex<O]kPFE
accrual 应计项目;应累算数目 :0/q5_
t
accrual basis 应计制;权责发生制 72
0)VzT
accrual basis accounting 应计制会计;权责发生制会计 ^T.E+2=>z
accrue 应累算;应计 :iiw3#]
accrued benefit 应累算利益 <jS~ WI@
accrued charges 应计费用 tV9LD>3
accrued cumulative preference share dividend 应累算的累积优先股股息 r|*&GHo L
accrued expenses 应累算费用 #UtFD^h
accrued interest payable 应付利息;应计未付利息 z`6fotL
accrued interest receivable 应收利息;应计未收利息 &wU'p-V
accrued right 累算权益 OgcHS?
accruing profit 应累算的利润 ?DH"V7bs
accumulated fiscal reserve 累积财政储备 HAYMX:%
accumulated profit 累积利润;滚存溢利 TM8=U-A
accumulated reserve 累积储备 7?v#'Ies
accumulation of surplus income 累积收益盈余 {ls+dx/
acquired assets 既得资产 p7ir*r/2
acquisition 收购;购置;取得 zd]D(qeX
acquisition cost 购置成本 f/kI|Z
acquisition expenses 购置费用 lc6iKFyG
acquisition of 100% interest 收购全部股权 ^VT1vu
%03
acquisition of control 取得控制权 ?k[p<U
o
acquisition of fixed assets 购置固定资产
1G7b%yPA
acquisition of shell “买壳” 1 ^g
t1o
acquisition price 收购价 4gSH(*}
act of God 天灾 +Ug/rtK4
acting partner 执事合伙人 @=5qT]%U3J
active market 买卖活跃的市场;交投畅旺的市场;旺市 =V97;kq+v
active partner 积极参与的合伙人 $ \*`
}Y
active trading 交投活跃 # tdf>?
actual circulation 实际流通 qi^!GA'5j
actual cost 实际成本 7B3w\
actual expenditure 实际开支;实际支出 <?0~1o\Ur
actual income 实际入息;实际收入;实际收益 dV?5Q_}
actual market 现货市场 as+GbstN
actual price 现货价;实际价格 mfny4R1_
actual profit 实际利润 L5IbExjV
actual quotation 实盘;实际价位;实际报价 ZAuWx@}
actual year basis 按实际年度计算 uE=$p)
actuals 实货 to"'By{9
actuarial investigation 精算调查 "Dy'Kd%,%/
actuarial principle 精算原则 X~Rl 6/,
actuarial report 精算师报告 ^")F7`PF
Actuarial Society of Hong Kong 香港精算学会 !}M,
actuarial valuation 精算师估值 xKOq[d/8
actuary 精算师 0(8H;T
ad referendum agreement 暂定协议;有待覆核的协定 ":Edu,6O
ad valorem duty 从价税;按值征税 .w6eJ4]
ad valorem duty system 从价税制 XH7xT@
ad valorem fee 从价费 KyP)Qzp
ad valorem tariff 从价关税 >yJ-4lgZ
additional allowance 额外免税额 uk`8X`'
additional amount for unexpired risk 未过期风险的额外款额 +~sd"v6
additional assessable profit 补加应评税利润 =wi*Nd7L
additional assessment 补加评税 $\a5&1rl
additional commitment 额外承担 3UUGblg`~
additional commitment vote 额外承担拨款 ']ood!
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Zt3}Z4d
additional dependent parent allowance 供养父母额外免税额 3b[jwCt
additional provision 额外拨款 w-N1.^
additional stamp duty 附加印花税 io4A>>W==/
additional tax 补加税罚款;补加税款 o=fgin/E\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 VY 1vXM3y
adjudged bankrupt 被裁定破产 FdOFE.l
adjudicated bankrupt 裁定破产人 ]"fsW 9s
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +:jT=V"X
adjudication of bankruptcy 裁定破产;宣告破产 J#3{S]*v_
adjudication of insolvency 裁定无力偿还债务 g+zJ?
adjusted actual 经调整的实数;调整后的实数 $<)Yyi>6E
adjusted current assets 经调整的流动资产;调整后的流动资产 9vGs;
adjusted figure 经调整的数字;调整后的数额 3mt%!}S
adjusted liabilities 经调整的负债;调整后的负债 Y\/gU8w/
adjusted loss 经调整的亏损;调整后的亏损 X}4}&
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 `kN#4p
adjusted profit 经调整的利润;调整后的利润 \Mx
JH[
adjusted surplus 经调整的盈余额;调整后的盈余额 w5~i^x
adjusted value 经调整的价值;调整后的价值
6DSH`-;
adjustment 调整;修订;理算〔保险〕 S9Y[4*//
adjustment centre 调剂中心 _EYB
8e
adjustment lag 调整过程的时间差距;调整时差 {M~lbU
adjustment mechanism 调整机制 =F%RLpNU4
adjustment of loss 亏损调整 EH9Hpo
adjustment process 调整过程;调整程序 1|y$~R.H
adjustment range 调整幅度 d}0qJoH4
administered exchange rate 受管制汇率 "4}wnu6/