A: 6_rS!X
$SA8
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A share A股;甲类股份 $3w a%"
abatement of tax 减税;减扣免税额 7ZqC1
ABN AMRO Bank N.V. 荷兰银行 0escp~\Z
above-the-line expenditure 线上项目支出;经常预算支出 p78X,44xg
above-the-line receipt 线上项目收入;经常预算收入 ZxLgV$U
ABSA Asia Limited 南非联合亚洲有限公司 (w`9*1NO
absolute change 绝对数值变更 DavpjwSn
absolute expenditure 实际开支 N8_
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absolute guideline figure 绝对准则数字 R$sG*=a!8j
absolute interest 绝对权益 09HlL=0q
absolute order of discharge 绝对破产解除令 :>+}|(v
absolute profit margin 绝对利润幅度 V]&0"HX2r!
absolute value 实值;绝对值 }\?UmuolQ
absolutely vested interest 绝对既得权益 ~QQi{92
absorbed cost 已吸收成本;已分摊成本 /J9|.];%r
absorption 吸收;分摊;合并 o)GLh^g_I'
absorption rate 吸收率;摊配率;分摊率 `2.[8%6
ACB Finance Limited 亚洲商业财务有限公司 ^Q0%_V,
acceptable form of reciprocity 合理的互惠条件 "Y-_83
acceptable rate 适当利率;适当汇率 E>NRC\^@
acceptance agreement 承兑协议 Ahv %Q%m%2
acceptance for honour 参加承兑 * `1W})
acceptor 承兑人;接受人;受票人 eEl}.W}
acceptor for honour 参加承兑人 K*NCIIDh
accident insurance 意外保险 \jH^OXxb
Accident Insurance Association of Hong Kong 香港意外保险公会 8&t3a+8l
accident insurance scheme 意外保险计划 AR8zCKBc^
accident year basis 意外年度基准 mO%F {'
accommodation 通融;贷款 P+K< /i
accommodation bill 通融票据;空头票据 DPqk~ KCM
accommodation party 汇票代发人 2)cq!Zv
account balance 帐户余额;帐户结余 H!PMb{e
account book 帐簿 VI_8r5o
account collected in advance 预收款项 ,}?x!3
account current book 往来帐簿 |soDt<y+L
account of after-acquired property 事后取得的财产报告 J$"3w,O6+U
account of defaulter 拖欠帐目 h0ml#A
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account payable 应付帐款 #k?uY
g8
account payee only [A/C payee only] 只可转帐;存入收款人帐户 I5Vp%mCY
account receivable 应收帐款 qJN!
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account receivable report 应收帐款报表
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account statement 结单;帐单;会计财务报表 *ETSx{)8
account title 帐户名称;会计科目 p^J=*jm)x
accountant's report 会计师报告 g4z*6L,u
Accountant's Report Rules 会计师报告规则 3}hJ`xQ
accounting and auditing procedure 会计与审计程序;会计与核数程序 "=H(\V
Accounting Arrangements 《会计安排》 .0 }eg$d
accounting basis 会计基础 KUD&vqx3
accounting by Official Receiver 破产管理署署长呈交的帐目 ;xqN#mqq
Accounting Circular 《会计通告》 meJ%mY
accounting class 会计类别 Wl?
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accounting date 记帐日期;会计结算日期 (+aU ,E
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accounting for money 款项核算 fD:BKJ
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Accounting Officer 会计主任 |f67aN
accounting period 会计报告期;会计期 Fw.df<
accounting policy 会计政策;会计方针 -}:;
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accounting practice 会计惯例 rD_\NgVAs
accounting principle 会计准则 J> Z.2
accounting record 会计记录 V$o]}|
accounting report 会计报告 :LrB9Cf$n
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e2F{}N
Accounting Society of China 中国会计学会 Bl$Hg,in-
accounting statement 会计报表 {#U3A_y
accounting system 会计制度;会计系统 >>nOS] UL
accounting transaction 会计事项;帐务交易 4 x|yzUx
accounting treatment 会计处理 (Y!{ UNq5
accounting year 会计年度 Te d1Ky2O
accretion 增值;添加 w#qE#g %1
accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制 wa1Qt
accrual basis accounting 应计制会计;权责发生制会计 -_[ZRf?^
accrue 应累算;应计 l~(
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accrued benefit 应累算利益 SB
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accrued charges 应计费用 9Ib#A
accrued cumulative preference share dividend 应累算的累积优先股股息 +Z7:(o<
accrued expenses 应累算费用 |X47&Y
accrued interest payable 应付利息;应计未付利息 H3#rFO"C*
accrued interest receivable 应收利息;应计未收利息 X:2)C-l?
accrued right 累算权益 T"_f9?
accruing profit 应累算的利润 6N<
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accumulated fiscal reserve 累积财政储备 $Cnv]1%
accumulated profit 累积利润;滚存溢利 Ci9]#)"c
accumulated reserve 累积储备 8{4SaT.-Rm
accumulation of surplus income 累积收益盈余 &*j# [6
acquired assets 既得资产 C
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acquisition 收购;购置;取得 |\BxKwS^
acquisition cost 购置成本 ;s\ck:Xg
acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权 %LjhK,'h
acquisition of control 取得控制权 Q@(tyW+8U@
acquisition of fixed assets 购置固定资产 T/$hN hQK
acquisition of shell “买壳”
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acquisition price 收购价 }'u0Q6Obj
act of God 天灾
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acting partner 执事合伙人 AFdBf6/"i
active market 买卖活跃的市场;交投畅旺的市场;旺市 #Y<QEGb(
active partner 积极参与的合伙人
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active trading 交投活跃 ;%^T*?t
actual circulation 实际流通 >Q#\X=a>
actual cost 实际成本 ~5:-;ZbZ
actual expenditure 实际开支;实际支出 O>,Rsj!e
actual income 实际入息;实际收入;实际收益 }cO}H2m
actual market 现货市场 wOV}
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actual price 现货价;实际价格 \Z8:^ct.P
actual profit 实际利润 6 K-jje;)
actual quotation 实盘;实际价位;实际报价 Q@ghQGn#
actual year basis 按实际年度计算 ItxC}qT
actuals 实货 -'Oq.$Qq
actuarial investigation 精算调查
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actuarial principle 精算原则 uRnSwJ"hE
actuarial report 精算师报告 \O=t5yS
Actuarial Society of Hong Kong 香港精算学会 U2CCjAgRs
actuarial valuation 精算师估值
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actuary 精算师 Jty/gjK+
ad referendum agreement 暂定协议;有待覆核的协定 |Ye%HpTTv
ad valorem duty 从价税;按值征税 1kczlTF
ad valorem duty system 从价税制 }J+\o~
ad valorem fee 从价费 m\eYm;RVj
ad valorem tariff 从价关税 -F&*>?I
additional allowance 额外免税额 |PutTcjQ
additional amount for unexpired risk 未过期风险的额外款额 BvqypLI
additional assessable profit 补加应评税利润 $.KDnl^
additional assessment 补加评税 v]@n'!
additional commitment 额外承担 cr>"LAi
additional commitment vote 额外承担拨款 Sp\
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XK,l9 {*
additional dependent parent allowance 供养父母额外免税额 \QP
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additional provision 额外拨款 eUEO~M2&U{
additional stamp duty 附加印花税 }0
b[/ZwQ
additional tax 补加税罚款;补加税款 Z"5ewU<?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ZnZ`/zNO
adjudged bankrupt 被裁定破产 LWIPq"
adjudicated bankrupt 裁定破产人 Zp_vv@s
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |#J!oBS!
adjudication of bankruptcy 裁定破产;宣告破产 HOb0\X
adjudication of insolvency 裁定无力偿还债务 ;S}_/'
adjusted actual 经调整的实数;调整后的实数 Q}|QgN
adjusted current assets 经调整的流动资产;调整后的流动资产 cUD}SOW
adjusted figure 经调整的数字;调整后的数额 R}0xWPt9G
adjusted liabilities 经调整的负债;调整后的负债 hWAZP=H
adjusted loss 经调整的亏损;调整后的亏损 w<jlE8u
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 H q."_i{I
adjusted profit 经调整的利润;调整后的利润 g3kF&+2i
adjusted surplus 经调整的盈余额;调整后的盈余额 XHYVcwmDz-
adjusted value 经调整的价值;调整后的价值 eGk`Z>
adjustment 调整;修订;理算〔保险〕 lQl
adjustment centre 调剂中心 o}6d[G>
adjustment lag 调整过程的时间差距;调整时差 ,+o*>
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adjustment mechanism 调整机制 97\9!)`,
adjustment of loss 亏损调整 7#9yAS+x(
adjustment process 调整过程;调整程序 ~]C m
adjustment range 调整幅度 .TKKjS%8
administered exchange rate 受管制汇率 0k6S`e9gI