A: Wv~&Qh}
3e1P!^'\
A share A股;甲类股份 IaU%L6Q]
abatement of tax 减税;减扣免税额 TOG:N~
ABN AMRO Bank N.V. 荷兰银行 $+$l?2
above-the-line expenditure 线上项目支出;经常预算支出 ,J:Ro N_:
above-the-line receipt 线上项目收入;经常预算收入 q;7DH4;t
ABSA Asia Limited 南非联合亚洲有限公司 c%1{l]
absolute change 绝对数值变更 2.MY8}&WBu
absolute expenditure 实际开支 i6g=fx6j*
absolute guideline figure 绝对准则数字 hVui.]
absolute interest 绝对权益 Ys&)5j-
absolute order of discharge 绝对破产解除令 bR8`Y(=F9b
absolute profit margin 绝对利润幅度 ExeZj8U
absolute value 实值;绝对值 JV_VM{w{K
absolutely vested interest 绝对既得权益 ydAiH*>
absorbed cost 已吸收成本;已分摊成本 (L(n%
absorption 吸收;分摊;合并 q%dbx:y#
absorption rate 吸收率;摊配率;分摊率 l,zhBnD
ACB Finance Limited 亚洲商业财务有限公司 E>`|?DE@
acceptable form of reciprocity 合理的互惠条件 gYe6(l7m
acceptable rate 适当利率;适当汇率 B&6lG!K'?
acceptance agreement 承兑协议 !Lw]aHb
acceptance for honour 参加承兑 T k@ ~w
acceptor 承兑人;接受人;受票人 "M3;>"`G
acceptor for honour 参加承兑人 s[t<2)i
accident insurance 意外保险 bvZ:5M
Accident Insurance Association of Hong Kong 香港意外保险公会 HxcL3Bh$~}
accident insurance scheme 意外保险计划 ),|z4~
accident year basis 意外年度基准 MH9vg5QKp
accommodation 通融;贷款 1Kd6tnX
accommodation bill 通融票据;空头票据 BRM!g9
accommodation party 汇票代发人 |qz%6w=
account balance 帐户余额;帐户结余 DuIXv7"[
account book 帐簿 QHc([%oV
account collected in advance 预收款项 {^1''
account current book 往来帐簿 P(/eVD#v
account of after-acquired property 事后取得的财产报告 3dSC`K
account of defaulter 拖欠帐目
SvrUXf
account payable 应付帐款 /?($W|9+l
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -3guuT3x\
account receivable 应收帐款 d ez4g
account receivable report 应收帐款报表 1ANb=X|hig
account statement 结单;帐单;会计财务报表 't5`Ni
account title 帐户名称;会计科目 D/GE-lq
accountant's report 会计师报告 =O-irGms*
Accountant's Report Rules 会计师报告规则 ,>8w|951'
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ks@cwY
Accounting Arrangements 《会计安排》
K[LuvS
accounting basis 会计基础 tC5-^5[y
accounting by Official Receiver 破产管理署署长呈交的帐目 L(sT/
Accounting Circular 《会计通告》 I~&9c/&
accounting class 会计类别 xV
2C4K
accounting date 记帐日期;会计结算日期 R=
F_U
accounting for money 款项核算 MU(I#Prpe
Accounting Officer 会计主任 RZ;s_16GQ
accounting period 会计报告期;会计期 #<ST.f@*
accounting policy 会计政策;会计方针 c+ByEP4EG
accounting practice 会计惯例 YRFz]
accounting principle 会计准则 /
*PHX@
accounting record 会计记录 u6Lx3
accounting report 会计报告 l;L_A@B<
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k~ByICE
Accounting Society of China 中国会计学会 _53~D=
accounting statement 会计报表 /-G_0A2wF
accounting system 会计制度;会计系统 aWJj@',_
accounting transaction 会计事项;帐务交易 [uLsM<C
accounting treatment 会计处理 XmwAYf
accounting year 会计年度 @un+y9m[C
accretion 增值;添加 Qh(X7B
accrual 应计项目;应累算数目 %^vT7c>
accrual basis 应计制;权责发生制 >]z^.U7=
accrual basis accounting 应计制会计;权责发生制会计 M
+r!63T
accrue 应累算;应计 : -d_
accrued benefit 应累算利益 ovBmo2W/
accrued charges 应计费用 "=T&SY
accrued cumulative preference share dividend 应累算的累积优先股股息 ,"XiI$Le
accrued expenses 应累算费用 ?Rx(@
accrued interest payable 应付利息;应计未付利息 7t:tS7{}
accrued interest receivable 应收利息;应计未收利息 "\KBF
accrued right 累算权益 H(r D*R[
accruing profit 应累算的利润 )1KyUQ\e
accumulated fiscal reserve 累积财政储备
2wHbhW[
accumulated profit 累积利润;滚存溢利 8.Y|I5l7G
accumulated reserve 累积储备 yxo=eSOM
accumulation of surplus income 累积收益盈余 46Sz#^y
P
acquired assets 既得资产 .\glNH1d
acquisition 收购;购置;取得 W ';X4e
acquisition cost 购置成本 -p.\fvip
acquisition expenses 购置费用 2R.LLE
acquisition of 100% interest 收购全部股权 |=m.eU
acquisition of control 取得控制权 nGkSS
_X
acquisition of fixed assets 购置固定资产 $
VP1(C
acquisition of shell “买壳” >[,
eK=
acquisition price 收购价 I4{xQI
act of God 天灾 ]p3f54!
acting partner 执事合伙人 u0 tlf
active market 买卖活跃的市场;交投畅旺的市场;旺市 %.<_+V
#h
active partner 积极参与的合伙人 $t(v `,
active trading 交投活跃 ElV!C}g
actual circulation 实际流通 E<[
s+iX
actual cost 实际成本 a[(OeVQ5
actual expenditure 实际开支;实际支出 q`b6if"
actual income 实际入息;实际收入;实际收益 HdJ g
actual market 现货市场 |uqI}6h.
actual price 现货价;实际价格 Q>Zc
eJ;
actual profit 实际利润 Y}N\|*ye-
actual quotation 实盘;实际价位;实际报价 ~<m^
actual year basis 按实际年度计算 E)gD"^rex
actuals 实货 ,0. kg
actuarial investigation 精算调查 zqo0P~
actuarial principle 精算原则 yXJ25Axb
actuarial report 精算师报告 h<`aL;.g
Actuarial Society of Hong Kong 香港精算学会 kz7FQE
actuarial valuation 精算师估值 :~vodh
actuary 精算师 . : Wf>:
ad referendum agreement 暂定协议;有待覆核的协定 cR/Nl pX
ad valorem duty 从价税;按值征税 V0>X2&.A
ad valorem duty system 从价税制 O
{1" I
ad valorem fee 从价费 =GPXuo
ad valorem tariff 从价关税 Og/aTR<;=
additional allowance 额外免税额 'bi;Y1:
additional amount for unexpired risk 未过期风险的额外款额 f
+{=##'0
additional assessable profit 补加应评税利润
D}98ZKi
additional assessment 补加评税 Q=`yPK>{$N
additional commitment 额外承担 H@=oVyn/
additional commitment vote 额外承担拨款 G`Nw]_
Z
_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z~~6y6p
additional dependent parent allowance 供养父母额外免税额
X8$Mzeq
additional provision 额外拨款 ,X4+i8Yc
additional stamp duty 附加印花税 1
:p'
additional tax 补加税罚款;补加税款 `$B?TNuch7
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %8FfP5#
adjudged bankrupt 被裁定破产 6 dRhK+|
adjudicated bankrupt 裁定破产人 *c$[U{Px
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e0zP
LU}
adjudication of bankruptcy 裁定破产;宣告破产 F@i>l{C
adjudication of insolvency 裁定无力偿还债务 &q-&%~E@
adjusted actual 经调整的实数;调整后的实数 w\bwa!3Y
adjusted current assets 经调整的流动资产;调整后的流动资产 XB7Aa)
adjusted figure 经调整的数字;调整后的数额 <l{oE?N
adjusted liabilities 经调整的负债;调整后的负债 -e/}DGL
adjusted loss 经调整的亏损;调整后的亏损 wtTy(j,9
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 QnWE;zN[7A
adjusted profit 经调整的利润;调整后的利润 mgAjD.
adjusted surplus 经调整的盈余额;调整后的盈余额 'f\9'v
adjusted value 经调整的价值;调整后的价值 "GO!^ZG]
adjustment 调整;修订;理算〔保险〕 G%
tlV&In
adjustment centre 调剂中心 79v +ze
adjustment lag 调整过程的时间差距;调整时差 nK1eh@a9Qv
adjustment mechanism 调整机制 TTz=*t+D
adjustment of loss 亏损调整 eiKY az
adjustment process 调整过程;调整程序 .~f )4'T 9
adjustment range 调整幅度 'x*C#mt
administered exchange rate 受管制汇率 Z7a@$n3h