A: ~<Z;)e
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A share A股;甲类股份 FblwQ-D
abatement of tax 减税;减扣免税额 {hB7F"S
ABN AMRO Bank N.V. 荷兰银行 &~U!X~PpB
above-the-line expenditure 线上项目支出;经常预算支出 ~vnG^y>%
above-the-line receipt 线上项目收入;经常预算收入 v4!zB9d
ABSA Asia Limited 南非联合亚洲有限公司 Ed9ynJ~)X
absolute change 绝对数值变更 b:/ ;
absolute expenditure 实际开支 z]ZhvH7-
absolute guideline figure 绝对准则数字 kf+]bV
absolute interest 绝对权益 Pl<r*d)h
absolute order of discharge 绝对破产解除令 ";38vjIV
absolute profit margin 绝对利润幅度 iph>"b$D
absolute value 实值;绝对值 `HvU_ja;
absolutely vested interest 绝对既得权益 2bxkZS]
absorbed cost 已吸收成本;已分摊成本 jq#_*&Eg]
absorption 吸收;分摊;合并 tVd\ r"0k
absorption rate 吸收率;摊配率;分摊率 @\v,
ACB Finance Limited 亚洲商业财务有限公司 (Da/$S.
acceptable form of reciprocity 合理的互惠条件 R*IO%9O
acceptable rate 适当利率;适当汇率 'M185wDdAl
acceptance agreement 承兑协议 Z`nHpmNM
acceptance for honour 参加承兑 5<bc>A-
acceptor 承兑人;接受人;受票人 ')t
:!#
acceptor for honour 参加承兑人 yC !`6$
accident insurance 意外保险 [Hz_x(t26
Accident Insurance Association of Hong Kong 香港意外保险公会 w\k|^
accident insurance scheme 意外保险计划 t9SzZ2E
accident year basis 意外年度基准 5bM/
v
accommodation 通融;贷款 zu'Uau
accommodation bill 通融票据;空头票据 |WH'aGG
accommodation party 汇票代发人 'gk.J
account balance 帐户余额;帐户结余 A,i.1U"w8
account book 帐簿 0F-X.Dq
account collected in advance 预收款项 qLBXyQ;U
account current book 往来帐簿 s42M[BW]
account of after-acquired property 事后取得的财产报告 ,~8:^*0
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account of defaulter 拖欠帐目 ;NH5
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account payable 应付帐款 y:(OZ%g
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1o)@{x/pd
account receivable 应收帐款 90> (`pI=
account receivable report 应收帐款报表 =3OK3|
account statement 结单;帐单;会计财务报表 'HTr02riY
account title 帐户名称;会计科目 w~a^r]lPW
accountant's report 会计师报告 v.:aICB5
Accountant's Report Rules 会计师报告规则 ia
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accounting and auditing procedure 会计与审计程序;会计与核数程序 r=P)iE:
Accounting Arrangements 《会计安排》 }#'wy
accounting basis 会计基础 6M9t<DQV
accounting by Official Receiver 破产管理署署长呈交的帐目 !spp*Q)#\
Accounting Circular 《会计通告》 ,/AwR?m
accounting class 会计类别 $&/JY
accounting date 记帐日期;会计结算日期 R06L4,/b
accounting for money 款项核算 5ckL=q"+/
Accounting Officer 会计主任 0 3fCn"
accounting period 会计报告期;会计期 G 'IqAKJ
accounting policy 会计政策;会计方针 5vs~8|aRo
accounting practice 会计惯例 1oD,E!+^d
accounting principle 会计准则 1>P[3Y@}
accounting record 会计记录 OJiW@Z_\
accounting report 会计报告 s. I%[kada
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j78WPG
Accounting Society of China 中国会计学会 hc
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accounting statement 会计报表 E^w2IIw
accounting system 会计制度;会计系统 i2KN^"v?N
accounting transaction 会计事项;帐务交易
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accounting treatment 会计处理 iSu7K&X9q
accounting year 会计年度 OV3l)73?t
accretion 增值;添加 's>
accrual 应计项目;应累算数目 XWN
ra
accrual basis 应计制;权责发生制 6yk=4l
\
accrual basis accounting 应计制会计;权责发生制会计 0+MNu8t
accrue 应累算;应计 1BT]_ cP
accrued benefit 应累算利益 /5Aum?~
accrued charges 应计费用 OE' ?3S
accrued cumulative preference share dividend 应累算的累积优先股股息 FY_.Vp
accrued expenses 应累算费用 T<(1)N1H`
accrued interest payable 应付利息;应计未付利息 }a?PBo`
accrued interest receivable 应收利息;应计未收利息 C'&)""3d
accrued right 累算权益 )!.ef6|
accruing profit 应累算的利润 pgbm2m
T9
accumulated fiscal reserve 累积财政储备 O O?e8OU
accumulated profit 累积利润;滚存溢利 [8|Y2Z\N
accumulated reserve 累积储备 h}-}!v
accumulation of surplus income 累积收益盈余 u3 k%
acquired assets 既得资产 O
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acquisition 收购;购置;取得 ]&6# {I-
acquisition cost 购置成本 -n&g**\w
acquisition expenses 购置费用 Y~\71QE>
acquisition of 100% interest 收购全部股权 f%vJmpg
acquisition of control 取得控制权 xi['knUi2-
acquisition of fixed assets 购置固定资产 0_'(w;!wq:
acquisition of shell “买壳”
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acquisition price 收购价 8:=&=9%
act of God 天灾 9A_{*E(wd
acting partner 执事合伙人 p3>(ZWPNV
active market 买卖活跃的市场;交投畅旺的市场;旺市 },58B
active partner 积极参与的合伙人 sd4eJ
active trading 交投活跃 kFKc9}7W
actual circulation 实际流通 8K+(CS>xvO
actual cost 实际成本 |^fubQs;2
actual expenditure 实际开支;实际支出 \kSoDY`l&
actual income 实际入息;实际收入;实际收益 tLCu7%P>
actual market 现货市场 o6`4y^Q{/
actual price 现货价;实际价格 3m3ljy
actual profit 实际利润 N(i%Oxp1
actual quotation 实盘;实际价位;实际报价 \f| Hk*@
actual year basis 按实际年度计算 j"(o>bv7
actuals 实货 +&hhj~I.
actuarial investigation 精算调查 $VEG1]/svp
actuarial principle 精算原则 5ncjv@Aa
actuarial report 精算师报告 \H(r }D$u<
Actuarial Society of Hong Kong 香港精算学会 ?88k`T'EI
actuarial valuation 精算师估值 VB>KT(n-b
actuary 精算师 |;xm-
AM4r
ad referendum agreement 暂定协议;有待覆核的协定 ^n8ioL\*i
ad valorem duty 从价税;按值征税 vByt_X
ad valorem duty system 从价税制 y8} fj=
ad valorem fee 从价费 o95)-Wb
ad valorem tariff 从价关税 d4ANh+}X"_
additional allowance 额外免税额 Br/qOO:n$}
additional amount for unexpired risk 未过期风险的额外款额 7AwV4r*:
additional assessable profit 补加应评税利润 6,C2PR_+
additional assessment 补加评税 m]H[$Q
additional commitment 额外承担 ;+v5li
additional commitment vote 额外承担拨款 h>Z NPP8N
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %
mP%W<
additional dependent parent allowance 供养父母额外免税额 e^v5ai
additional provision 额外拨款 ++ O
L&n
additional stamp duty 附加印花税 /V'^$enK!}
additional tax 补加税罚款;补加税款
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %=p:\+`VI
adjudged bankrupt 被裁定破产 #'`!*VI
adjudicated bankrupt 裁定破产人 /<[S> ;!kr
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5zk<s`h
adjudication of bankruptcy 裁定破产;宣告破产 SCwAAE9s]
adjudication of insolvency 裁定无力偿还债务 `O~NT'Ed8
adjusted actual 经调整的实数;调整后的实数 )m8ve)l
adjusted current assets 经调整的流动资产;调整后的流动资产 DI9hy/T(
adjusted figure 经调整的数字;调整后的数额 fZQL!j4
adjusted liabilities 经调整的负债;调整后的负债 'iQ
adjusted loss 经调整的亏损;调整后的亏损 1XfH,6\8i
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 4%! #=JCl
adjusted profit 经调整的利润;调整后的利润 _N`'R.va
adjusted surplus 经调整的盈余额;调整后的盈余额 3[q&%Z.
adjusted value 经调整的价值;调整后的价值 un*Ptc2%
adjustment 调整;修订;理算〔保险〕 Za,MzKd=
adjustment centre 调剂中心 8aDSRfv*
adjustment lag 调整过程的时间差距;调整时差 #+VH]7]
adjustment mechanism 调整机制 0!4;."S
adjustment of loss 亏损调整 7RXTQ9BS
adjustment process 调整过程;调整程序 -Iq
W@|N
adjustment range 调整幅度 m/{HZKh
administered exchange rate 受管制汇率 "n<rP 3y