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A share A股;甲类股份 M.\XG}RR
abatement of tax 减税;减扣免税额 TBIr^n>Z<k
ABN AMRO Bank N.V. 荷兰银行 -,Js2+QZ#
above-the-line expenditure 线上项目支出;经常预算支出 pD!j#suMA
above-the-line receipt 线上项目收入;经常预算收入 I
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ABSA Asia Limited 南非联合亚洲有限公司 ?OPuv5!pI
absolute change 绝对数值变更 !>N+a3
absolute expenditure 实际开支 HV'M31m~q
absolute guideline figure 绝对准则数字 /BN=Kl]
absolute interest 绝对权益 F1S0C>N?5
absolute order of discharge 绝对破产解除令 w9StW94p
absolute profit margin 绝对利润幅度 Q
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absolute value 实值;绝对值 B@@tKn_CQ
absolutely vested interest 绝对既得权益 ^E_chx-e}
absorbed cost 已吸收成本;已分摊成本 OnH3Ss$
absorption 吸收;分摊;合并 bk1.H@8
absorption rate 吸收率;摊配率;分摊率 k[}WYs+r
ACB Finance Limited 亚洲商业财务有限公司 )%b 5uZ
acceptable form of reciprocity 合理的互惠条件 uzI-1@`
acceptable rate 适当利率;适当汇率 \<hHZS
acceptance agreement 承兑协议 b%KcS&-6
acceptance for honour 参加承兑 Z^BZH/I?
acceptor 承兑人;接受人;受票人 ?,]eN&`
acceptor for honour 参加承兑人 B6j/"x6N15
accident insurance 意外保险 "sIww
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 |S~$IFN4
accident year basis 意外年度基准 IEd?-L
accommodation 通融;贷款 K,6{c^qf
accommodation bill 通融票据;空头票据 xSm~V3bc
accommodation party 汇票代发人 ,:#h;4!VRF
account balance 帐户余额;帐户结余 \=P(?!v
account book 帐簿 M(yWE0 3
account collected in advance 预收款项 g<ov` bF
account current book 往来帐簿 "bB0$>0,
account of after-acquired property 事后取得的财产报告 Y78DYbU.
account of defaulter 拖欠帐目 upaQoX/C
account payable 应付帐款 HRJ\H-
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]t~'wL#Z
account receivable 应收帐款 yeMe2Zx
account receivable report 应收帐款报表 ZNl1e'
account statement 结单;帐单;会计财务报表 l8J2Xd @
account title 帐户名称;会计科目 aI=Q_}8-
accountant's report 会计师报告 I5Ty@
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Accountant's Report Rules 会计师报告规则 XZS%az1%
accounting and auditing procedure 会计与审计程序;会计与核数程序 (sI`FW_
Accounting Arrangements 《会计安排》 itE/QB
accounting basis 会计基础 K}MlC}oIt
accounting by Official Receiver 破产管理署署长呈交的帐目 `A5n6*A7
Accounting Circular 《会计通告》 .beqfcj"
accounting class 会计类别 :yE0DS<_
accounting date 记帐日期;会计结算日期 \3]O?'
accounting for money 款项核算 "',;pGg|K
Accounting Officer 会计主任 >$yA
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accounting period 会计报告期;会计期 ho)JY
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accounting policy 会计政策;会计方针 , Y,^vzX6
accounting practice 会计惯例 GY %$7
accounting principle 会计准则 k
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accounting record 会计记录 jt(GXgm
accounting report 会计报告 x4MTE?hT
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u.G aMl4 (
Accounting Society of China 中国会计学会 !Eb|AHa
accounting statement 会计报表 FA\U4l-
accounting system 会计制度;会计系统 }D?qj3?bj
accounting transaction 会计事项;帐务交易 Vugb;5Vl
accounting treatment 会计处理 lWd@
accounting year 会计年度 AC 2kG
accretion 增值;添加 ,L.V>Ae
accrual 应计项目;应累算数目 `KE]RTq
accrual basis 应计制;权责发生制 *0?@/2&
accrual basis accounting 应计制会计;权责发生制会计 /2hRLyeAZ
accrue 应累算;应计 X 5X D1[
accrued benefit 应累算利益 4.uaWM)2
accrued charges 应计费用 :>o0zG[;f
accrued cumulative preference share dividend 应累算的累积优先股股息 o2hk!#5[4
accrued expenses 应累算费用 KT*>OYI
accrued interest payable 应付利息;应计未付利息 R/Z7}Q W
accrued interest receivable 应收利息;应计未收利息 -rjQ^ze
accrued right 累算权益 Jf0i$
accruing profit 应累算的利润 *W^a<Zm8>
accumulated fiscal reserve 累积财政储备 .)Pul|)d
accumulated profit 累积利润;滚存溢利 [k(b<'
accumulated reserve 累积储备 ()
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accumulation of surplus income 累积收益盈余 9:GP~oI j
acquired assets 既得资产 Qca3{|r`
acquisition 收购;购置;取得 -'L~Y~'.
acquisition cost 购置成本 w
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acquisition expenses 购置费用 Rjlp<
acquisition of 100% interest 收购全部股权 )n1[#x^I
acquisition of control 取得控制权 `u
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acquisition of fixed assets 购置固定资产 ,c0LRO
acquisition of shell “买壳” uFb
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acquisition price 收购价 5W&L cBB
act of God 天灾 .Pte}pM"v
acting partner 执事合伙人
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active market 买卖活跃的市场;交投畅旺的市场;旺市 <%`Rku
active partner 积极参与的合伙人 #B6f{D[pI
active trading 交投活跃 }@ktAt
actual circulation 实际流通 ggitUQ+t;G
actual cost 实际成本 T9!NuKfur
actual expenditure 实际开支;实际支出 2"6qg>]-t
actual income 实际入息;实际收入;实际收益 5~T+d1md
actual market 现货市场 (i1x<
actual price 现货价;实际价格 L;y BZLM
actual profit 实际利润 md?
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actual quotation 实盘;实际价位;实际报价 cDzb}W*UM
actual year basis 按实际年度计算 {&^PDa|nD
actuals 实货 ZZHzC+O#^
actuarial investigation 精算调查 -:"KFc8A
actuarial principle 精算原则 GA/afc,V
actuarial report 精算师报告 o1?-+P/
Actuarial Society of Hong Kong 香港精算学会 DpQWh+WRy
actuarial valuation 精算师估值 *h=>*t?I2
actuary 精算师 U<q`f-
ad referendum agreement 暂定协议;有待覆核的协定 /988K-5k
ad valorem duty 从价税;按值征税 J7-
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ad valorem duty system 从价税制 }&v-<qC^
ad valorem fee 从价费 f-|zh#L
ad valorem tariff 从价关税 fA?v\'Qq/
additional allowance 额外免税额 r}
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additional amount for unexpired risk 未过期风险的额外款额 rIYO(}Fl
additional assessable profit 补加应评税利润 ]W4{|%@H"
additional assessment 补加评税 `Mbs6AJ
additional commitment 额外承担 ;H`@x Lv*
additional commitment vote 额外承担拨款 u0,QsD)_X0
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %G,7Ul1f
additional dependent parent allowance 供养父母额外免税额 Oq,@{V@)9k
additional provision 额外拨款 K|$c#X
additional stamp duty 附加印花税 -K(d]-yv
additional tax 补加税罚款;补加税款 H_t0$x(\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
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adjudged bankrupt 被裁定破产 njZ vi}m~
adjudicated bankrupt 裁定破产人 %8%|6^,
adjudication fee 裁定费;评定印花税额手续费;评估契据费 -sZ'<(3
adjudication of bankruptcy 裁定破产;宣告破产 =3A4.nW
adjudication of insolvency 裁定无力偿还债务 ~Dz:n]Vk/
adjusted actual 经调整的实数;调整后的实数 O"EL3$9V
adjusted current assets 经调整的流动资产;调整后的流动资产 )?{!7/H F@
adjusted figure 经调整的数字;调整后的数额 ;~djbo0,X
adjusted liabilities 经调整的负债;调整后的负债 JhwHsx/
adjusted loss 经调整的亏损;调整后的亏损
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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 ]B3+&g
adjusted profit 经调整的利润;调整后的利润 G3+e5/0
adjusted surplus 经调整的盈余额;调整后的盈余额 D.%%D%AdB
adjusted value 经调整的价值;调整后的价值 VS ;y
adjustment 调整;修订;理算〔保险〕 8!3 q:8y8
adjustment centre 调剂中心 _e;bB?S
adjustment lag 调整过程的时间差距;调整时差 67&Q<`V1*q
adjustment mechanism 调整机制 ~6Fh
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adjustment of loss 亏损调整 pc@mQI
adjustment process 调整过程;调整程序 GD
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adjustment range 调整幅度 LklE,W
administered exchange rate 受管制汇率 f(eXny@Y