A: $`R6=\|
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A share A股;甲类股份 _=CZR7:O
abatement of tax 减税;减扣免税额 FFdBtB
ABN AMRO Bank N.V. 荷兰银行 ~.;<
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above-the-line expenditure 线上项目支出;经常预算支出 !*6CWV0
above-the-line receipt 线上项目收入;经常预算收入 7qTE('zt
ABSA Asia Limited 南非联合亚洲有限公司 )jrV#/m9
absolute change 绝对数值变更 Z R/
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absolute expenditure 实际开支 pvmC$n^zc
absolute guideline figure 绝对准则数字 J{^RkGF
absolute interest 绝对权益 "HE^v_p
absolute order of discharge 绝对破产解除令 ~/.7l8)
absolute profit margin 绝对利润幅度 UfS%71l.$
absolute value 实值;绝对值 ]?*I9
absolutely vested interest 绝对既得权益 i[wb0yL
absorbed cost 已吸收成本;已分摊成本 Sb~MQ_
absorption 吸收;分摊;合并 6 G=j6gK%P
absorption rate 吸收率;摊配率;分摊率 5^
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ACB Finance Limited 亚洲商业财务有限公司 R<OI1,..r
acceptable form of reciprocity 合理的互惠条件 (?nCyHC%g
acceptable rate 适当利率;适当汇率 0}_[DAd6
acceptance agreement 承兑协议 e=O,B8)_
acceptance for honour 参加承兑 |4'Y/re
acceptor 承兑人;接受人;受票人 YnLErJ
acceptor for honour 参加承兑人 pb~pN
accident insurance 意外保险 [jmd
Accident Insurance Association of Hong Kong 香港意外保险公会 As>_J=8} 3
accident insurance scheme 意外保险计划 c y8;@[#9
accident year basis 意外年度基准 6{txm+U
accommodation 通融;贷款 B(M6@1m_
accommodation bill 通融票据;空头票据 lok=
accommodation party 汇票代发人 _%QhOY5tv"
account balance 帐户余额;帐户结余 +SwR+H)?
account book 帐簿 9-MUX^?u
account collected in advance 预收款项 i':C)7
account current book 往来帐簿 720D V+o
account of after-acquired property 事后取得的财产报告 o"*AtGR+"
account of defaulter 拖欠帐目 1dK*y'rx
account payable 应付帐款 /~3r;M
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6i}iAP|0
account receivable 应收帐款 -\C!I
account receivable report 应收帐款报表 EY tQw(!Q
account statement 结单;帐单;会计财务报表 qT+%;(
account title 帐户名称;会计科目 MG.`
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accountant's report 会计师报告 A{A\RSZ0
Accountant's Report Rules 会计师报告规则 6O
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accounting and auditing procedure 会计与审计程序;会计与核数程序 NU0g07"
Accounting Arrangements 《会计安排》 N0r16# -g
accounting basis 会计基础 EVGt 5z
accounting by Official Receiver 破产管理署署长呈交的帐目 EKO[ !,
Accounting Circular 《会计通告》 |j,"Pl}il^
accounting class 会计类别 d QqK^#
accounting date 记帐日期;会计结算日期 ^0 -:G6H
accounting for money 款项核算 J@u;H$@/y
Accounting Officer 会计主任 4T ~}
accounting period 会计报告期;会计期 `E>1>'
accounting policy 会计政策;会计方针 ;5)P6S.D
accounting practice 会计惯例 mGK|ihYu
accounting principle 会计准则 sfNE68I2
accounting record 会计记录 qw^uPs7Uw
accounting report 会计报告 BBev<
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yPal<c
Accounting Society of China 中国会计学会 Hg=";,J
accounting statement 会计报表 OOo3G~2r
accounting system 会计制度;会计系统 lz?$f4TzA
accounting transaction 会计事项;帐务交易 6}!#;@D~
accounting treatment 会计处理 5;YMqUkw
accounting year 会计年度 <P=twT;P
accretion 增值;添加 y]f"@9G#
accrual 应计项目;应累算数目 N'GeHByIT
accrual basis 应计制;权责发生制 ):[7E(F=
accrual basis accounting 应计制会计;权责发生制会计 85LAYaw
accrue 应累算;应计 =Lf,?"S
accrued benefit 应累算利益 0E3[N:s
accrued charges 应计费用 vwxXgk
accrued cumulative preference share dividend 应累算的累积优先股股息 o%IA}e7PAa
accrued expenses 应累算费用 0|{u{w@!`
accrued interest payable 应付利息;应计未付利息 q-}Fvel u
accrued interest receivable 应收利息;应计未收利息 {A05u3}
accrued right 累算权益 *Qg _F6y
accruing profit 应累算的利润 T9Nb`sbV]
accumulated fiscal reserve 累积财政储备 $}!p+$
accumulated profit 累积利润;滚存溢利
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accumulated reserve 累积储备 Q$zO
83
accumulation of surplus income 累积收益盈余 aWR}R>E
acquired assets 既得资产 4b98KsYg
acquisition 收购;购置;取得 `)T13Xv
acquisition cost 购置成本 rustMs2p
acquisition expenses 购置费用 NTYg[VTr
acquisition of 100% interest 收购全部股权 "eB$k40-
acquisition of control 取得控制权 8Djc
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acquisition of fixed assets 购置固定资产 X:vghOt?
acquisition of shell “买壳” XovRg,
acquisition price 收购价 K/IWH[
act of God 天灾 UG+d-&~Ll
acting partner 执事合伙人 NQJq6S4@
active market 买卖活跃的市场;交投畅旺的市场;旺市 (>nGQS]H
active partner 积极参与的合伙人 e4?>-
active trading 交投活跃 MkfBuW;)
actual circulation 实际流通 Y^$X*U/q%U
actual cost 实际成本 W\d{a(*
actual expenditure 实际开支;实际支出 "@iK'
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actual income 实际入息;实际收入;实际收益 21K>`d\
actual market 现货市场 S[PE$tYT#t
actual price 现货价;实际价格 ,$s8GAmq
actual profit 实际利润 H4:`6 PSL
actual quotation 实盘;实际价位;实际报价 >\KNM@'KI
actual year basis 按实际年度计算 1v.c
6~
actuals 实货 (nf~x
actuarial investigation 精算调查 }fb#G<3
actuarial principle 精算原则 -p]1=@A<}
actuarial report 精算师报告 ;f#v0W`5
Actuarial Society of Hong Kong 香港精算学会 5z7U1:
actuarial valuation 精算师估值 J&W)(Cf
actuary 精算师 haK3?A,"_A
ad referendum agreement 暂定协议;有待覆核的协定 Qz5sxi
ad valorem duty 从价税;按值征税 ILEz;D{]
ad valorem duty system 从价税制 p<2L.\6"
ad valorem fee 从价费 mr*JJF0Z
ad valorem tariff 从价关税 {.C!i{|
additional allowance 额外免税额 K
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additional amount for unexpired risk 未过期风险的额外款额 :XZU&Sr"
additional assessable profit 补加应评税利润 K1 EynU
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additional assessment 补加评税
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additional commitment 额外承担 ?XrQ53
additional commitment vote 额外承担拨款 RJ 8+h
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f$e[u
Er
additional dependent parent allowance 供养父母额外免税额 6#7Lm) g8
additional provision 额外拨款 $rv8K j+
additional stamp duty 附加印花税
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additional tax 补加税罚款;补加税款 We$:&K0
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 TC!Yb_H}gN
adjudged bankrupt 被裁定破产 >,gg5<F-E
adjudicated bankrupt 裁定破产人 yu!h<nfzA
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )h"<\%LU
adjudication of bankruptcy 裁定破产;宣告破产 v
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adjudication of insolvency 裁定无力偿还债务 x$5) ^ud?
adjusted actual 经调整的实数;调整后的实数 l=S 35og
adjusted current assets 经调整的流动资产;调整后的流动资产 ]m
g)Q:d,
adjusted figure 经调整的数字;调整后的数额 QM5R`i{r
adjusted liabilities 经调整的负债;调整后的负债 cv998*|X:
adjusted loss 经调整的亏损;调整后的亏损 C'\-
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adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 *scVJ
adjusted profit 经调整的利润;调整后的利润 q)X$^oE!6
adjusted surplus 经调整的盈余额;调整后的盈余额 PF)jdcX
adjusted value 经调整的价值;调整后的价值 F
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adjustment 调整;修订;理算〔保险〕 }zkHJxZgE
adjustment centre 调剂中心 & ?h#Z!
adjustment lag 调整过程的时间差距;调整时差 qLn/2
adjustment mechanism 调整机制 Xe6w|
adjustment of loss 亏损调整 z>58dA@f
adjustment process 调整过程;调整程序 RDW8]=uM
adjustment range 调整幅度 /oR0+sH]
administered exchange rate 受管制汇率 ")O%86_Q: