A: 8%-+@\=
ux-puG
A share A股;甲类股份 Imi;EHW
abatement of tax 减税;减扣免税额 GF(<!PC
ABN AMRO Bank N.V. 荷兰银行 @2H"8KX
above-the-line expenditure 线上项目支出;经常预算支出 Y
K(I
'
above-the-line receipt 线上项目收入;经常预算收入 b[}f]pB@n
ABSA Asia Limited 南非联合亚洲有限公司 ;2lKo ="
absolute change 绝对数值变更 s^:8bFn9$
absolute expenditure 实际开支 J=QuZwt
absolute guideline figure 绝对准则数字 92y<E<n
absolute interest 绝对权益 M6yzqAh
absolute order of discharge 绝对破产解除令 !V|%n(O"
absolute profit margin 绝对利润幅度 {Dv^j#
absolute value 实值;绝对值 (J!FW(Ma|=
absolutely vested interest 绝对既得权益 /F#_~9JXG
absorbed cost 已吸收成本;已分摊成本 _
U/[n\oC
absorption 吸收;分摊;合并 HR0t[*
absorption rate 吸收率;摊配率;分摊率 &OpGcbf1
ACB Finance Limited 亚洲商业财务有限公司 X~ca8!Dq
acceptable form of reciprocity 合理的互惠条件 VXr'Z
acceptable rate 适当利率;适当汇率 a>w@9
acceptance agreement 承兑协议 GTvp)^h
acceptance for honour 参加承兑 R.KqTEs<k
acceptor 承兑人;接受人;受票人 P<&-8QA
acceptor for honour 参加承兑人 'rWu}#Nb
accident insurance 意外保险 tG1,AkyZ
Accident Insurance Association of Hong Kong 香港意外保险公会
+n#kpi'T
accident insurance scheme 意外保险计划 "'389*-
accident year basis 意外年度基准 O0|**Km\+
accommodation 通融;贷款 n.}A
:Z
accommodation bill 通融票据;空头票据 EP!zcp2' C
accommodation party 汇票代发人 bwHl}3
account balance 帐户余额;帐户结余 2=?/$A9p
account book 帐簿 Iud]*5W
account collected in advance 预收款项 d=?Kk4Ag
account current book 往来帐簿
aD5jy
account of after-acquired property 事后取得的财产报告 ']'H8Y-M
account of defaulter 拖欠帐目 =_(i#}"A
account payable 应付帐款
"rnZ<A}
account payee only [A/C payee only] 只可转帐;存入收款人帐户 G=rgL'{
account receivable 应收帐款 Q@M>DA!d^V
account receivable report 应收帐款报表 (``EBEn
account statement 结单;帐单;会计财务报表 'A#`,^]uLF
account title 帐户名称;会计科目 jt({@;sU[<
accountant's report 会计师报告 RPb/U8
Accountant's Report Rules 会计师报告规则 NF/@'QRT
accounting and auditing procedure 会计与审计程序;会计与核数程序 f>g<:.k*
Accounting Arrangements 《会计安排》 @I\&-Z ^
accounting basis 会计基础 nveHLHvC7
accounting by Official Receiver 破产管理署署长呈交的帐目 v
};
r
Accounting Circular 《会计通告》 2&L2G'
accounting class 会计类别 Mi|PhDXMh
accounting date 记帐日期;会计结算日期 f7y a0%N
accounting for money 款项核算 aSu6SU
Accounting Officer 会计主任 z|';Y!kQ
accounting period 会计报告期;会计期 cmw2EHTT<
accounting policy 会计政策;会计方针 [
^iQE
accounting practice 会计惯例 ]{tnNr>mv
accounting principle 会计准则 RTHe#`t
accounting record 会计记录 a
T v
accounting report 会计报告 ?Hb5<,1u3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^|h5*
Tb
Accounting Society of China 中国会计学会 BvXA9YQ3
accounting statement 会计报表 3['aK|qk.
accounting system 会计制度;会计系统
/}%$fB
accounting transaction 会计事项;帐务交易 H9 d!-9I
accounting treatment 会计处理 Z/y&;
N4
accounting year 会计年度 =Gka;,n
accretion 增值;添加 *2K/)(
accrual 应计项目;应累算数目 O$'BJKj-4
accrual basis 应计制;权责发生制 x1g0_&F
accrual basis accounting 应计制会计;权责发生制会计 vDGAC'
accrue 应累算;应计 Gp0B^^H$
accrued benefit 应累算利益 v()
wngn
accrued charges 应计费用 f-w-K)y$ht
accrued cumulative preference share dividend 应累算的累积优先股股息 ;S+UD~i[Bu
accrued expenses 应累算费用 4Dd@&N
accrued interest payable 应付利息;应计未付利息 \v7->Sy8
accrued interest receivable 应收利息;应计未收利息 ]n8
5.DF
accrued right 累算权益 Td7f
accruing profit 应累算的利润 v[3QI7E3
accumulated fiscal reserve 累积财政储备 =}bDT2Nb
accumulated profit 累积利润;滚存溢利 )
<]*!
accumulated reserve 累积储备 ?`m#Y&Oi
accumulation of surplus income 累积收益盈余 !B&OK&*
acquired assets 既得资产 +
[ +4h}?
acquisition 收购;购置;取得 3Kv~lo^
acquisition cost 购置成本 #84
<aM
acquisition expenses 购置费用 V^n?0^o
acquisition of 100% interest 收购全部股权 NU>'$s
acquisition of control 取得控制权 K?M{=
$N
acquisition of fixed assets 购置固定资产 q 9cN2|:
acquisition of shell “买壳” 3WOm`<
acquisition price 收购价
-i,=sZXB
act of God 天灾 +#||
w9p
acting partner 执事合伙人 jH4,-
active market 买卖活跃的市场;交投畅旺的市场;旺市 29W~<E8K-
active partner 积极参与的合伙人 MF7q*f
active trading 交投活跃 Gr1W
BYK
actual circulation 实际流通 _$&C$q$ 1y
actual cost 实际成本 =jz*|e|V
actual expenditure 实际开支;实际支出 -E*VF{IG1
actual income 实际入息;实际收入;实际收益 {LwV&u(
actual market 现货市场
l ~b
actual price 现货价;实际价格 EWcqMD]4u
actual profit 实际利润 XZ|%9#6
actual quotation 实盘;实际价位;实际报价 (%bqeI!ob
actual year basis 按实际年度计算 ~\UH`_83[
actuals 实货 Yqpe2II7
actuarial investigation 精算调查 fFr[
&\[
actuarial principle 精算原则 NC
id`a$
actuarial report 精算师报告 OoG Nij
Actuarial Society of Hong Kong 香港精算学会 u$vA9g4
actuarial valuation 精算师估值 DdI
V~CxD
actuary 精算师 DlD;rL=
ad referendum agreement 暂定协议;有待覆核的协定 T-;|E^
ad valorem duty 从价税;按值征税 O]|T !
ad valorem duty system 从价税制 a9+l:c@
ad valorem fee 从价费 vr:5+wew
ad valorem tariff 从价关税 )z:"P;b"Nl
additional allowance 额外免税额 T>$S&U
additional amount for unexpired risk 未过期风险的额外款额 q6A"+w,N
additional assessable profit 补加应评税利润 5a0&LNm
additional assessment 补加评税 ><l|&&e-
additional commitment 额外承担 [EdX6
additional commitment vote 额外承担拨款 j'2:z#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lRy^Wp
additional dependent parent allowance 供养父母额外免税额 '}F=U(!
additional provision 额外拨款 2@W'q=+0
additional stamp duty 附加印花税 %^zGM^PD
additional tax 补加税罚款;补加税款 !
4?QR
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 B1u.aa$
adjudged bankrupt 被裁定破产 p7Q}xx
adjudicated bankrupt 裁定破产人 [ST,/<?0
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w~}*MsB
adjudication of bankruptcy 裁定破产;宣告破产 "
M+g=
adjudication of insolvency 裁定无力偿还债务 A9 D vU)1
adjusted actual 经调整的实数;调整后的实数 $G,#nh2 oD
adjusted current assets 经调整的流动资产;调整后的流动资产 nQHQVcDs8
adjusted figure 经调整的数字;调整后的数额 eHIsTL@Fp
adjusted liabilities 经调整的负债;调整后的负债 :!cNkJa
adjusted loss 经调整的亏损;调整后的亏损 {&I3qk2(
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 xDsB%~
adjusted profit 经调整的利润;调整后的利润 s)eU^4m
adjusted surplus 经调整的盈余额;调整后的盈余额 ,`su0P\%#.
adjusted value 经调整的价值;调整后的价值 qs U ob
adjustment 调整;修订;理算〔保险〕 5N5Deb#V
adjustment centre 调剂中心 Bh%Yu*.f
adjustment lag 调整过程的时间差距;调整时差 I<&(Dg|XQ
adjustment mechanism 调整机制 /XeCJxo8
adjustment of loss 亏损调整 It@1!_tO2
adjustment process 调整过程;调整程序 x&['g*[L0
adjustment range 调整幅度 W "}Cfv
administered exchange rate 受管制汇率 :JI&ngWK