A:
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A share A股;甲类股份 :/SGB3gb1t
abatement of tax 减税;减扣免税额 *B@#A4f"
ABN AMRO Bank N.V. 荷兰银行 d,i4WKp
above-the-line expenditure 线上项目支出;经常预算支出 n4{?Odrf
above-the-line receipt 线上项目收入;经常预算收入 r@i)Sluf
ABSA Asia Limited 南非联合亚洲有限公司 jT0iJ?d,!
absolute change 绝对数值变更 ]QY-LO(
absolute expenditure 实际开支 DU,B
absolute guideline figure 绝对准则数字 njJTEUd">
absolute interest 绝对权益 v0\M$@N[
absolute order of discharge 绝对破产解除令 b(U5n"cdA
absolute profit margin 绝对利润幅度 h*<`ct xL
absolute value 实值;绝对值 QYDI-<.(
absolutely vested interest 绝对既得权益 yRQ1Szbjli
absorbed cost 已吸收成本;已分摊成本 T:%0i8p
absorption 吸收;分摊;合并 Z?[R;V1j
absorption rate 吸收率;摊配率;分摊率 Lfa&JKd
ACB Finance Limited 亚洲商业财务有限公司 3:$@DZT$
acceptable form of reciprocity 合理的互惠条件 9_svtO ]P
acceptable rate 适当利率;适当汇率 Sa)L=5Nr
acceptance agreement 承兑协议 {_4Hsw?s6
acceptance for honour 参加承兑 8N j}
acceptor 承兑人;接受人;受票人 IAb.Z+ig
acceptor for honour 参加承兑人 !
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accident insurance 意外保险 gL|
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Accident Insurance Association of Hong Kong 香港意外保险公会 *h?}~!AjY
accident insurance scheme 意外保险计划 >#S}J LZ
accident year basis 意外年度基准 NODg_J~T
accommodation 通融;贷款 RJ 4=AA|
accommodation bill 通融票据;空头票据 F|VHr@%
accommodation party 汇票代发人 &Nr+-$
account balance 帐户余额;帐户结余 .;bU["fn)
account book 帐簿 rOUQg_y
account collected in advance 预收款项 ~(c<M>Q8
account current book 往来帐簿 -zt*C&)b
account of after-acquired property 事后取得的财产报告 l%i*.b(
account of defaulter 拖欠帐目 &C9)%5O)
account payable 应付帐款 0#Q]>V@rO4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 MdkL_YP}.
account receivable 应收帐款 (Cti,g~
account receivable report 应收帐款报表 pK>/c>de
account statement 结单;帐单;会计财务报表 h{~GzrL*
account title 帐户名称;会计科目 A2PeI"y
accountant's report 会计师报告 kyYU 1gfh
Accountant's Report Rules 会计师报告规则 C^]UK
accounting and auditing procedure 会计与审计程序;会计与核数程序 j:48l[;ed
Accounting Arrangements 《会计安排》 X`E}2|q'
accounting basis 会计基础 1!+0]_8K
accounting by Official Receiver 破产管理署署长呈交的帐目 Kp;<z<
Accounting Circular 《会计通告》 W8]?dL}|
accounting class 会计类别 RWDPsZC
accounting date 记帐日期;会计结算日期 (o\D=!a
accounting for money 款项核算 a9 S&n5
Accounting Officer 会计主任 3s*mq@~1X
accounting period 会计报告期;会计期 Mac :E__G
accounting policy 会计政策;会计方针 G%jV}7h
accounting practice 会计惯例 tB}W
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accounting principle 会计准则 :q2RgZE
accounting record 会计记录 Vd)
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accounting report 会计报告 `J{{E,y
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕
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Accounting Society of China 中国会计学会
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accounting statement 会计报表 #H8QX5b)
accounting system 会计制度;会计系统 {FC<vx{42
accounting transaction 会计事项;帐务交易 QS,
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accounting treatment 会计处理 ~(
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accounting year 会计年度 (r<F@)J
accretion 增值;添加 ^d9o \
accrual 应计项目;应累算数目 0o.h{BN
accrual basis 应计制;权责发生制 1iM(13jW
accrual basis accounting 应计制会计;权责发生制会计 v,3}YDu
accrue 应累算;应计 ']X0g{%
accrued benefit 应累算利益 PIsXX#`7;
accrued charges 应计费用 ypA 9WF
accrued cumulative preference share dividend 应累算的累积优先股股息 kZ^wc .
accrued expenses 应累算费用 p+2%LYR u
accrued interest payable 应付利息;应计未付利息 Sn;q:e3i{A
accrued interest receivable 应收利息;应计未收利息 V<n#%!M5gV
accrued right 累算权益 S.C7%XU
accruing profit 应累算的利润 D_w<igu!3
accumulated fiscal reserve 累积财政储备 EY :EpVin
accumulated profit 累积利润;滚存溢利 PXDJ[Oj7(0
accumulated reserve 累积储备 dTU`@!f
accumulation of surplus income 累积收益盈余 PB{5C*Y7^k
acquired assets 既得资产 'HWPuWW
acquisition 收购;购置;取得 7:C2xC
acquisition cost 购置成本 bU4\Yu
acquisition expenses 购置费用 /'>ck2drjk
acquisition of 100% interest 收购全部股权 _oU~S$hO
acquisition of control 取得控制权 8vvNn>Q
acquisition of fixed assets 购置固定资产 &e4EZ
acquisition of shell “买壳” H"V
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acquisition price 收购价 O;#0Yg
act of God 天灾 A6Wtzt2i
acting partner 执事合伙人 #W L>ha
v
active market 买卖活跃的市场;交投畅旺的市场;旺市 W%#LHluP
active partner 积极参与的合伙人 MWn[]'TpH
active trading 交投活跃 "Z
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actual circulation 实际流通 M[=sQnnSFW
actual cost 实际成本 %bTXu1
actual expenditure 实际开支;实际支出 oJ0
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actual income 实际入息;实际收入;实际收益 ? ,!
C0t s
actual market 现货市场 SYv5{bff =
actual price 现货价;实际价格 8qq'q"g
actual profit 实际利润 G4f%=Z
actual quotation 实盘;实际价位;实际报价 +]#pm9
actual year basis 按实际年度计算 *C^`+*}OE$
actuals 实货 pH.&OW%
actuarial investigation 精算调查 YYd!/@|N5
actuarial principle 精算原则 EMS$?"K
actuarial report 精算师报告 !ma'*X
Actuarial Society of Hong Kong 香港精算学会 !2=eau^p
actuarial valuation 精算师估值 eJZt&|7N
actuary 精算师 |+Ub3<b[]
ad referendum agreement 暂定协议;有待覆核的协定 [V,f@}m
F
ad valorem duty 从价税;按值征税 t. kOR<
ad valorem duty system 从价税制 -;[,`g(f
ad valorem fee 从价费 K1fnHpK
ad valorem tariff 从价关税 qH*Fv:qnM
additional allowance 额外免税额 4p/d>DTiM
additional amount for unexpired risk 未过期风险的额外款额
2-u9%
additional assessable profit 补加应评税利润 q6N6QI8/
additional assessment 补加评税 C5'#0}6i
additional commitment 额外承担 Gn?<~8a
additional commitment vote 额外承担拨款 K2pW|@~U
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f!##R-A
additional dependent parent allowance 供养父母额外免税额 }tH6E
additional provision 额外拨款 'sTMUPg`
additional stamp duty 附加印花税 j}@n`[V1
additional tax 补加税罚款;补加税款 }JBLzk5|
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^eWD4Vp|4
adjudged bankrupt 被裁定破产 X\LiV{c
adjudicated bankrupt 裁定破产人 ]s:%joj%^
adjudication fee 裁定费;评定印花税额手续费;评估契据费 sJ)Pj?"\?
adjudication of bankruptcy 裁定破产;宣告破产 ]kyGm2Ty9
adjudication of insolvency 裁定无力偿还债务 .
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adjusted actual 经调整的实数;调整后的实数 U>kL|X3 V
adjusted current assets 经调整的流动资产;调整后的流动资产 .t|B6n!
adjusted figure 经调整的数字;调整后的数额 $<s
3;>t
adjusted liabilities 经调整的负债;调整后的负债 c7(Lk"G8
adjusted loss 经调整的亏损;调整后的亏损 i@#fyU)[G
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 \#)w$O
adjusted profit 经调整的利润;调整后的利润 A"~4|`W
adjusted surplus 经调整的盈余额;调整后的盈余额 Lkl^
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adjusted value 经调整的价值;调整后的价值 5j$a3nH
adjustment 调整;修订;理算〔保险〕 *4|]=yPU
adjustment centre 调剂中心 _V-pr#lP1
adjustment lag 调整过程的时间差距;调整时差 k'JfXrW<!
adjustment mechanism 调整机制 16R0#Q/{+*
adjustment of loss 亏损调整 l^%W/b>?b
adjustment process 调整过程;调整程序 .=<<b|
adjustment range 调整幅度 z;ko )
administered exchange rate 受管制汇率 #Vi:-zyY