A: |Yk23\!
3z5,4ps
A share A股;甲类股份 VW'e&v1 .
abatement of tax 减税;减扣免税额 YjsaTdZ!&
ABN AMRO Bank N.V. 荷兰银行 `T~M:\^D
above-the-line expenditure 线上项目支出;经常预算支出 qkR.{?x
above-the-line receipt 线上项目收入;经常预算收入 Tl25t^Y
ABSA Asia Limited 南非联合亚洲有限公司 5g/WQo\
absolute change 绝对数值变更 -`Z5#8P
absolute expenditure 实际开支 op"Cc
absolute guideline figure 绝对准则数字 S'?XI@t[
absolute interest 绝对权益 Fmsg*s7w
absolute order of discharge 绝对破产解除令 F1/f:<}
absolute profit margin 绝对利润幅度 O?{pln
absolute value 实值;绝对值 d;'@4NX5+
absolutely vested interest 绝对既得权益 blS*HKw
absorbed cost 已吸收成本;已分摊成本 !H.&"~w@
absorption 吸收;分摊;合并 <27e7H*6
absorption rate 吸收率;摊配率;分摊率 (]iw#m{
ACB Finance Limited 亚洲商业财务有限公司 2{&|%1Jg
acceptable form of reciprocity 合理的互惠条件 Q<78<#I
acceptable rate 适当利率;适当汇率 H:0-.a^ZS
acceptance agreement 承兑协议 7OW;omT`
acceptance for honour 参加承兑 g3Ff<P P
acceptor 承兑人;接受人;受票人 o^>*aQ!7<D
acceptor for honour 参加承兑人 N\xqy-L9
accident insurance 意外保险 Gz6FwU8L
Accident Insurance Association of Hong Kong 香港意外保险公会 C\}m_`MR
accident insurance scheme 意外保险计划 J .El&Dev
accident year basis 意外年度基准 K=!J=R;
accommodation 通融;贷款 SYl:X
accommodation bill 通融票据;空头票据
W_kJb
accommodation party 汇票代发人 BT`6v+,h7k
account balance 帐户余额;帐户结余 U);
,Opr
account book 帐簿 9l(e:_`_
account collected in advance 预收款项 LkNfcBa_
account current book 往来帐簿
ImvkB~8N
account of after-acquired property 事后取得的财产报告 \yM[?/<
account of defaulter 拖欠帐目 3 :f5xF
account payable 应付帐款 f2yc]I<lr~
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;qzCoe
account receivable 应收帐款 ]C]tLJ!M
account receivable report 应收帐款报表 {_Ke'"
k
account statement 结单;帐单;会计财务报表 i(Y P(8
account title 帐户名称;会计科目 [q_Yf!(m-
accountant's report 会计师报告 )Oa"B;\j
Accountant's Report Rules 会计师报告规则 r^Gl~sX
accounting and auditing procedure 会计与审计程序;会计与核数程序 3>?ip;
Accounting Arrangements 《会计安排》 8zZR%fZ
accounting basis 会计基础 GO`XKE
accounting by Official Receiver 破产管理署署长呈交的帐目 xb1)ZJH
Accounting Circular 《会计通告》 VEz&TPu
accounting class 会计类别 *Z{W,8h*s
accounting date 记帐日期;会计结算日期 ! 4i
accounting for money 款项核算 dJCu`34Y'|
Accounting Officer 会计主任 t}TtWI
accounting period 会计报告期;会计期 W.H_G.C%
accounting policy 会计政策;会计方针 $\0j:<o
accounting practice 会计惯例 ?#]c{Tlpz
accounting principle 会计准则 fzSZ>I0R
accounting record 会计记录 ] niWRl
accounting report 会计报告 7E|0'PPR
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x)V.^-
Accounting Society of China 中国会计学会 A$|> Jt
accounting statement 会计报表 V1j&>-]]9*
accounting system 会计制度;会计系统 |nocz]yU$
accounting transaction 会计事项;帐务交易 3,iL#_+t
accounting treatment 会计处理 ~r@'k UXKK
accounting year 会计年度
!y*V;J
accretion 增值;添加 2]Y (<PC
accrual 应计项目;应累算数目 ]=h
Ts%]w
accrual basis 应计制;权责发生制 f'r/Q2{n
accrual basis accounting 应计制会计;权责发生制会计 >,1'[)_
accrue 应累算;应计 )w/f 'fq
accrued benefit 应累算利益 d6(qc< /!r
accrued charges 应计费用 =Jem.Ph
accrued cumulative preference share dividend 应累算的累积优先股股息 ZZlR:D
accrued expenses 应累算费用 mflI> J=g
accrued interest payable 应付利息;应计未付利息 y)/d-
accrued interest receivable 应收利息;应计未收利息 hWDgMmo7
accrued right 累算权益 MRmz/ZmRM
accruing profit 应累算的利润 J"[OH,/_
accumulated fiscal reserve 累积财政储备 ?u8+F
accumulated profit 累积利润;滚存溢利 :G}tvFcOAF
accumulated reserve 累积储备 t,MK#Ko
accumulation of surplus income 累积收益盈余 a>s v
acquired assets 既得资产 }rGDM
acquisition 收购;购置;取得 F3 wRHq
acquisition cost 购置成本 Up/1c:<J
acquisition expenses 购置费用 <5L!.Ci
acquisition of 100% interest 收购全部股权 vqL{~tR
acquisition of control 取得控制权 21cIWvy
acquisition of fixed assets 购置固定资产 tkJ/h<
acquisition of shell “买壳” #|$7. e
acquisition price 收购价 0<i~XN0g
act of God 天灾 s"a*S\a;b
acting partner 执事合伙人 G+5G,|}
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ke,-8e#Q
active partner 积极参与的合伙人 "~FXmKcX
active trading 交投活跃 /$q;-/DnTZ
actual circulation 实际流通 crvWAsm
actual cost 实际成本 s/
A]&!`
actual expenditure 实际开支;实际支出 Fs&m'g
actual income 实际入息;实际收入;实际收益 }Efp{E
actual market 现货市场 `knw1,qL"
actual price 现货价;实际价格 2$3BluK
actual profit 实际利润 Y}|78|q*
actual quotation 实盘;实际价位;实际报价 S
- 7JDE>
actual year basis 按实际年度计算 <{cPa\
actuals 实货 J qU%$[w
actuarial investigation 精算调查 -Fl3m
actuarial principle 精算原则 8q0f#/`v
actuarial report 精算师报告 /M'
b137
Actuarial Society of Hong Kong 香港精算学会 [N$@nA-d
actuarial valuation 精算师估值 6tnAE':
actuary 精算师 ;$0za]x
ad referendum agreement 暂定协议;有待覆核的协定 h]'
fX
ad valorem duty 从价税;按值征税 ] c'owj
ad valorem duty system 从价税制 WUqAPN
ad valorem fee 从价费 huN(Q{fj
ad valorem tariff 从价关税 ;=e A2
additional allowance 额外免税额 +{#BQbx6
additional amount for unexpired risk 未过期风险的额外款额 }hBv?B2/1
additional assessable profit 补加应评税利润 zV2c`he%z
additional assessment 补加评税 B8IfE`
additional commitment 额外承担 K1eoZ8=!
additional commitment vote 额外承担拨款 wvq<5gy}
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i.fDH57
additional dependent parent allowance 供养父母额外免税额 bH,Jddc
additional provision 额外拨款 tB1Qr**
additional stamp duty 附加印花税 cBm3|@7
additional tax 补加税罚款;补加税款 t zV"|s=
o
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .b]oB_
adjudged bankrupt 被裁定破产 525xm"Bs
adjudicated bankrupt 裁定破产人 :ss9-
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #}jf TM
adjudication of bankruptcy 裁定破产;宣告破产 \SMH",u
adjudication of insolvency 裁定无力偿还债务 a%-Yl%#
adjusted actual 经调整的实数;调整后的实数 xt`znNN
adjusted current assets 经调整的流动资产;调整后的流动资产 %/>_o{"hw
adjusted figure 经调整的数字;调整后的数额 x3WY26e
adjusted liabilities 经调整的负债;调整后的负债 cb
UVeh7Q
adjusted loss 经调整的亏损;调整后的亏损 MD1,KH+O
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 | _S9U|
adjusted profit 经调整的利润;调整后的利润
{O"dj;RU
adjusted surplus 经调整的盈余额;调整后的盈余额 +SP5+"y@
adjusted value 经调整的价值;调整后的价值 r+Z+x{
adjustment 调整;修订;理算〔保险〕 /\\C&Px
adjustment centre 调剂中心 X5<L
adjustment lag 调整过程的时间差距;调整时差 ||_F
/AD
adjustment mechanism 调整机制 j#~4JGZt
adjustment of loss 亏损调整 wr#+q1v
adjustment process 调整过程;调整程序 Z1OcGRN!
adjustment range 调整幅度 5aWKyXBIx
administered exchange rate 受管制汇率 &GbCJ