A: Q'M Ez
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A share A股;甲类股份 :m)?+
abatement of tax 减税;减扣免税额 ]}c=U@D,9
ABN AMRO Bank N.V. 荷兰银行 }=4".V`-o
above-the-line expenditure 线上项目支出;经常预算支出 f#MN-1[67
above-the-line receipt 线上项目收入;经常预算收入 _(
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ABSA Asia Limited 南非联合亚洲有限公司 DYl{{L8@
absolute change 绝对数值变更 dPX>A4wp
absolute expenditure 实际开支 bG?[":k
absolute guideline figure 绝对准则数字 dK$dQR#
absolute interest 绝对权益 h"S/D[
absolute order of discharge 绝对破产解除令 ;S j* {
absolute profit margin 绝对利润幅度 m<ruFxY
absolute value 实值;绝对值 TC}u[kM
absolutely vested interest 绝对既得权益 hY9u
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absorbed cost 已吸收成本;已分摊成本 Tr!X2#)A!
absorption 吸收;分摊;合并 h:90K
absorption rate 吸收率;摊配率;分摊率 7!)%%K.z6
ACB Finance Limited 亚洲商业财务有限公司 KrzM]x
acceptable form of reciprocity 合理的互惠条件 ~'mhC46d
acceptable rate 适当利率;适当汇率 }H.vH
acceptance agreement 承兑协议 _xsYcw~)
acceptance for honour 参加承兑 "G(/MT^C
acceptor 承兑人;接受人;受票人 g"f^YEQ_
acceptor for honour 参加承兑人 PdnK@a
accident insurance 意外保险 C[,-1e?
Accident Insurance Association of Hong Kong 香港意外保险公会 -6>rR{z
accident insurance scheme 意外保险计划 -lEh}r
accident year basis 意外年度基准 Yw
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accommodation 通融;贷款 [i _x
1
accommodation bill 通融票据;空头票据 r2w7lf66!
accommodation party 汇票代发人 y9<Fv|Ric
account balance 帐户余额;帐户结余 tBQ>
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account book 帐簿 N*W.V,6yH
account collected in advance 预收款项 T]`"
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account current book 往来帐簿 1jVcL)szU
account of after-acquired property 事后取得的财产报告 .m51/X&*n
account of defaulter 拖欠帐目 ,Fiiw
account payable 应付帐款 "(GeW286k
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =G6@:h=
account receivable 应收帐款 v2R:=d
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account receivable report 应收帐款报表 ".IhV<R
account statement 结单;帐单;会计财务报表 O:)@J b2
account title 帐户名称;会计科目 Vo[4\h#$
accountant's report 会计师报告 y
6<tV.
Accountant's Report Rules 会计师报告规则 ;<H2N0qJ(
accounting and auditing procedure 会计与审计程序;会计与核数程序 `!N?#
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Accounting Arrangements 《会计安排》 4+"SG@i`W
accounting basis 会计基础 o~p^`5#
accounting by Official Receiver 破产管理署署长呈交的帐目 cB^lSmu5
Accounting Circular 《会计通告》 ^`THV
accounting class 会计类别 <KX#;v!I
accounting date 记帐日期;会计结算日期 , 88}5)b[
accounting for money 款项核算 xH uyfQLk
Accounting Officer 会计主任 ?Fu.,srt
accounting period 会计报告期;会计期 j*}x
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accounting policy 会计政策;会计方针 O8%/Id
accounting practice 会计惯例 J.d<5`7
accounting principle 会计准则 \&0NH=*^
accounting record 会计记录 S0cO00_ob
accounting report 会计报告 5B6:pH6e
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C.O-iBVe#
Accounting Society of China 中国会计学会 ~MF. M8
accounting statement 会计报表 ]LjW,b"
accounting system 会计制度;会计系统 {;r5]wimb
accounting transaction 会计事项;帐务交易 F44")fY
accounting treatment 会计处理 A\>qoR!Y
accounting year 会计年度 he@swE&
accretion 增值;添加 l]gfT&
accrual 应计项目;应累算数目 E:AXnnGKO
accrual basis 应计制;权责发生制 >b0}X)Z+U
accrual basis accounting 应计制会计;权责发生制会计 Zh*I0m
accrue 应累算;应计 6*tGf`Pfdw
accrued benefit 应累算利益 `KN{0<Ne
accrued charges 应计费用 b.(^CYYQ
accrued cumulative preference share dividend 应累算的累积优先股股息 h.NA$E?7
accrued expenses 应累算费用 t [f]
accrued interest payable 应付利息;应计未付利息 ryPzq}#
accrued interest receivable 应收利息;应计未收利息 t"Rn#V\c."
accrued right 累算权益
Ox RzKT
accruing profit 应累算的利润 ?uQpt(
accumulated fiscal reserve 累积财政储备 :v`o="
accumulated profit 累积利润;滚存溢利 umk[\}Ip+P
accumulated reserve 累积储备 A]1](VQ)4
accumulation of surplus income 累积收益盈余 Zr3KzY9
acquired assets 既得资产 ^)WGc/
acquisition 收购;购置;取得 wbTw\b=
acquisition cost 购置成本 TD'1L:mv
acquisition expenses 购置费用 I~,*Rgv/Z
acquisition of 100% interest 收购全部股权 38F8(QU{
acquisition of control 取得控制权 LvS`
acquisition of fixed assets 购置固定资产 >
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acquisition of shell “买壳” Pg7/g=Va
acquisition price 收购价 o/&Q^^Xj^~
act of God 天灾 1QThAFN
acting partner 执事合伙人 Ad(j&P
active market 买卖活跃的市场;交投畅旺的市场;旺市 %5b2vrg~*
active partner 积极参与的合伙人 Onao'sjY
active trading 交投活跃 o 0B`~7(
actual circulation 实际流通 t5S S]
actual cost 实际成本 ~O!v?2it8q
actual expenditure 实际开支;实际支出 "b qB@)
actual income 实际入息;实际收入;实际收益 ]*).3<Lw
actual market 现货市场 L]Uy+[gg
actual price 现货价;实际价格 &12.|
actual profit 实际利润 OvkY zI`
actual quotation 实盘;实际价位;实际报价 PM{kiz^
actual year basis 按实际年度计算
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actuals 实货 ,xGkE7=5
actuarial investigation 精算调查 @>?&Mw\c
actuarial principle 精算原则 (c;$^xZK
actuarial report 精算师报告 \O[Cae:^?
Actuarial Society of Hong Kong 香港精算学会 j:g
/[_0s
actuarial valuation 精算师估值 >Tw|SK+3
actuary 精算师 3/iGSG`
ad referendum agreement 暂定协议;有待覆核的协定 /J
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ad valorem duty 从价税;按值征税 opKtSF|)
ad valorem duty system 从价税制 WK-WA$7\
ad valorem fee 从价费 @l 1 piz8
ad valorem tariff 从价关税 &@yW<<
additional allowance 额外免税额 E$gcd#rT
additional amount for unexpired risk 未过期风险的额外款额 _|3n h;-m
additional assessable profit 补加应评税利润 o`G@Je_}x
additional assessment 补加评税 /IODRso/!
additional commitment 额外承担 P:=3;d{v
additional commitment vote 额外承担拨款 "!2Fy-Y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RX'(
l
additional dependent parent allowance 供养父母额外免税额 l78zS'
additional provision 额外拨款 uCx\Bt"VI
additional stamp duty 附加印花税 mhL,:UE
additional tax 补加税罚款;补加税款 )!'SSVaRs
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2|+**BxHD
adjudged bankrupt 被裁定破产 e tY9Pq
adjudicated bankrupt 裁定破产人 %A04'dj`zQ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 WL<Cj_N_{H
adjudication of bankruptcy 裁定破产;宣告破产 wT
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adjudication of insolvency 裁定无力偿还债务 C;_10Rb2ut
adjusted actual 经调整的实数;调整后的实数 vV8}>
adjusted current assets 经调整的流动资产;调整后的流动资产 qjuX16o
adjusted figure 经调整的数字;调整后的数额 9M<{@<]dm
adjusted liabilities 经调整的负债;调整后的负债 YoJN.],gf
adjusted loss 经调整的亏损;调整后的亏损 $Ad 5hkz
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 $w{#o E
adjusted profit 经调整的利润;调整后的利润 v*kTTaU&
adjusted surplus 经调整的盈余额;调整后的盈余额 U)2\=%8
adjusted value 经调整的价值;调整后的价值 A#*0mJ8IK
adjustment 调整;修订;理算〔保险〕 ,JX/`7
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adjustment centre 调剂中心 VB\oK\F5z
adjustment lag 调整过程的时间差距;调整时差 T0i_X(_
adjustment mechanism 调整机制 Ygr1 S(=
adjustment of loss 亏损调整 {2A/ @$?
adjustment process 调整过程;调整程序 r/SV.`
k
adjustment range 调整幅度 A~u-Iv(U
administered exchange rate 受管制汇率 \)pk/