A: f3MRD4+-
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A share A股;甲类股份 f9u^ R=Ff[
abatement of tax 减税;减扣免税额 s1N?/>lmB
ABN AMRO Bank N.V. 荷兰银行 N)2f7j4C&
above-the-line expenditure 线上项目支出;经常预算支出 -~{c
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above-the-line receipt 线上项目收入;经常预算收入 .Ajz
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ABSA Asia Limited 南非联合亚洲有限公司 lSwcL
absolute change 绝对数值变更 fwR_OB:$
absolute expenditure 实际开支 |*5 =_vF
absolute guideline figure 绝对准则数字 XOP"Px@
absolute interest 绝对权益 YwEpy(}hJm
absolute order of discharge 绝对破产解除令 &[Xu!LP
absolute profit margin 绝对利润幅度 y046:@v(
absolute value 实值;绝对值 8IQtz2
absolutely vested interest 绝对既得权益 (2ot5x}`j
absorbed cost 已吸收成本;已分摊成本 kRJ4-n^@><
absorption 吸收;分摊;合并 1{x.xi"A/
absorption rate 吸收率;摊配率;分摊率 {Ro2ouQ!V
ACB Finance Limited 亚洲商业财务有限公司 -Apc$0ZsN
acceptable form of reciprocity 合理的互惠条件 hwYQGtjF
acceptable rate 适当利率;适当汇率 ;bzX%f?|G
acceptance agreement 承兑协议 @$^bMIj@W
acceptance for honour 参加承兑 Ws U)Y&
acceptor 承兑人;接受人;受票人 4*
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acceptor for honour 参加承兑人 1/+C5Bp*
accident insurance 意外保险 "I6P=]|b
Accident Insurance Association of Hong Kong 香港意外保险公会 S0,R_d')
accident insurance scheme 意外保险计划 0oZsb\
accident year basis 意外年度基准 82{ Vc
accommodation 通融;贷款 {
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9
accommodation bill 通融票据;空头票据 HAz By\M{
accommodation party 汇票代发人 f5*k7fg
account balance 帐户余额;帐户结余 r|Z3$J{^"
account book 帐簿 CvSIV7zYo
account collected in advance 预收款项 |~`as(@Ih
account current book 往来帐簿 a]17qMl
account of after-acquired property 事后取得的财产报告 3981ie
account of defaulter 拖欠帐目 7"F*u :
account payable 应付帐款 \uqjs+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !%+2Yifna
account receivable 应收帐款 jdZ~z#`(!:
account receivable report 应收帐款报表 b
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account statement 结单;帐单;会计财务报表 GG064zPq7
account title 帐户名称;会计科目 }
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accountant's report 会计师报告 {R<Ea
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Accountant's Report Rules 会计师报告规则 9_
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accounting and auditing procedure 会计与审计程序;会计与核数程序 >2$5eI
Accounting Arrangements 《会计安排》 QZp6YSz.4
accounting basis 会计基础 >WJf=F`_H
accounting by Official Receiver 破产管理署署长呈交的帐目 c .3ZXqpI;
Accounting Circular 《会计通告》 ZX!r1*c
6
accounting class 会计类别 z?/1Kj}xG
accounting date 记帐日期;会计结算日期 RpWTpT1
accounting for money 款项核算 ~LJY6A@y
Accounting Officer 会计主任 oF9
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accounting period 会计报告期;会计期 qf@q]wtar
accounting policy 会计政策;会计方针 S:4crI
accounting practice 会计惯例 4
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accounting principle 会计准则 h^,
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accounting record 会计记录 FMNm,O]
accounting report 会计报告 [${
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6R-
&-4
Accounting Society of China 中国会计学会 fbyQjvURnC
accounting statement 会计报表 \P} p5k[
accounting system 会计制度;会计系统 ;k"Bse!/
accounting transaction 会计事项;帐务交易 m }a|FS
accounting treatment 会计处理 7{e{9QbJ4
accounting year 会计年度 {,*"3O:\:
accretion 增值;添加 I}e3zf>
accrual 应计项目;应累算数目 U~h'*nV&
accrual basis 应计制;权责发生制 UNijFGi
accrual basis accounting 应计制会计;权责发生制会计 IdYzgDH
accrue 应累算;应计 NaVQ9ku7VW
accrued benefit 应累算利益 E
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accrued charges 应计费用 R1nJUOE4w^
accrued cumulative preference share dividend 应累算的累积优先股股息 Q~R
~xz
accrued expenses 应累算费用 ,NnhHb2\
accrued interest payable 应付利息;应计未付利息 QK0h6CX
accrued interest receivable 应收利息;应计未收利息 Q-ni|
accrued right 累算权益 Um1[sMc{au
accruing profit 应累算的利润 JdIlWJY
accumulated fiscal reserve 累积财政储备 4h@Z/G!T3
accumulated profit 累积利润;滚存溢利 O^/Maa/D1
accumulated reserve 累积储备 FX9F"42@
accumulation of surplus income 累积收益盈余 CkJCi
acquired assets 既得资产 V.os
acquisition 收购;购置;取得 <;E
acquisition cost 购置成本 g{W;I_P^9
acquisition expenses 购置费用 obdFS,JxxG
acquisition of 100% interest 收购全部股权 <0yE
5Mrf
acquisition of control 取得控制权 y=In?QN{6*
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” #cj6{%c4
acquisition price 收购价 W@yJAQ
act of God 天灾 2H.654
acting partner 执事合伙人 )o\jJrVDf
active market 买卖活跃的市场;交投畅旺的市场;旺市 \Mg`(,kwe
active partner 积极参与的合伙人 zBO(`=|
active trading 交投活跃 h~C.VJWl
actual circulation 实际流通 -(O-%
actual cost 实际成本 vG \a1H
actual expenditure 实际开支;实际支出 ,J`'Y+7
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actual income 实际入息;实际收入;实际收益 D")_;NLE1
actual market 现货市场 }g$(+1g
actual price 现货价;实际价格 sAg Kg=)
actual profit 实际利润 nXjPx@
actual quotation 实盘;实际价位;实际报价 :
tWU .f#
actual year basis 按实际年度计算 hFiIW77s2
actuals 实货 Ed9Z9
actuarial investigation 精算调查 Lm@vXgMD
actuarial principle 精算原则 +~xn
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actuarial report 精算师报告 aR\\<due
Actuarial Society of Hong Kong 香港精算学会 0afei4i~N
actuarial valuation 精算师估值 (`? y2n)~W
actuary 精算师 rDm
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ad referendum agreement 暂定协议;有待覆核的协定 ]7;\E\o
ad valorem duty 从价税;按值征税 *^([ ~[
ad valorem duty system 从价税制 + >cBVx6
ad valorem fee 从价费 C7H/N<VAq
ad valorem tariff 从价关税 9;?UvOI;
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 K}=|.sE9
additional assessable profit 补加应评税利润
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additional assessment 补加评税 7LO%#
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additional commitment 额外承担 .S(,o.
additional commitment vote 额外承担拨款 l4TpH|k
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lg047K
additional dependent parent allowance 供养父母额外免税额 K\vSB~{[
additional provision 额外拨款 %Th>C2\
additional stamp duty 附加印花税 SZJ$w-<z
additional tax 补加税罚款;补加税款 !"+'A)Nve
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 V7TVt,-3
adjudged bankrupt 被裁定破产 zni)<fmju
adjudicated bankrupt 裁定破产人 7Sz?S_N/j
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3s"0SLS4
adjudication of bankruptcy 裁定破产;宣告破产 "zIFxDR#
adjudication of insolvency 裁定无力偿还债务 :SxW.?[%u
adjusted actual 经调整的实数;调整后的实数 Fu^^i&
adjusted current assets 经调整的流动资产;调整后的流动资产 JWA@
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adjusted figure 经调整的数字;调整后的数额 BL 3gKx.'
adjusted liabilities 经调整的负债;调整后的负债 lY*[tmz)
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 <(vCiH9~P
adjusted profit 经调整的利润;调整后的利润 )"+(butI&
adjusted surplus 经调整的盈余额;调整后的盈余额 1Z{ZV.!
adjusted value 经调整的价值;调整后的价值 jYiv'6z
adjustment 调整;修订;理算〔保险〕 %%cHoprDa
adjustment centre 调剂中心 y^7}oH _
adjustment lag 调整过程的时间差距;调整时差 <L&m4O#|
adjustment mechanism 调整机制 wO2_DyMm@
adjustment of loss 亏损调整 hK<5KZ/4
adjustment process 调整过程;调整程序 KRjV}\}
adjustment range 调整幅度
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administered exchange rate 受管制汇率 R0oKbs{