A: *Ucyxpu~$
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A share A股;甲类股份 0XYO2k
abatement of tax 减税;减扣免税额 c[y=K)<Z
ABN AMRO Bank N.V. 荷兰银行 |PJW
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above-the-line expenditure 线上项目支出;经常预算支出 ZJ[ Uz_%W
above-the-line receipt 线上项目收入;经常预算收入 EShakV
ABSA Asia Limited 南非联合亚洲有限公司 Em"X5>;4
absolute change 绝对数值变更 M*S5&xpX
absolute expenditure 实际开支 LMG\jc?,
absolute guideline figure 绝对准则数字 C${TC+z
absolute interest 绝对权益 A^p $~e\)
absolute order of discharge 绝对破产解除令 hy )RV=X
absolute profit margin 绝对利润幅度 }lb.3fqiA
absolute value 实值;绝对值 MM8)yCI
absolutely vested interest 绝对既得权益 ]VYl Eqe
absorbed cost 已吸收成本;已分摊成本 P/PS(`
absorption 吸收;分摊;合并 49zp@a
absorption rate 吸收率;摊配率;分摊率 %<muVRkB\
ACB Finance Limited 亚洲商业财务有限公司 =W|Q0|U
acceptable form of reciprocity 合理的互惠条件 6HqK%(
acceptable rate 适当利率;适当汇率
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acceptance agreement 承兑协议 _5LlL#)
acceptance for honour 参加承兑 M{4_BQ4$
acceptor 承兑人;接受人;受票人 w9PY^U.Y3e
acceptor for honour 参加承兑人
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accident insurance 意外保险 !
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Accident Insurance Association of Hong Kong 香港意外保险公会 Mk9kGP%
accident insurance scheme 意外保险计划 TnaIRJ\B
accident year basis 意外年度基准 Elq8WtS
accommodation 通融;贷款 &^7)yS+C
accommodation bill 通融票据;空头票据 NR[mzJv
accommodation party 汇票代发人 2$ rq
account balance 帐户余额;帐户结余 68!fcK
account book 帐簿 r4lG 5dV
account collected in advance 预收款项 =%
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account current book 往来帐簿 :ZIcWIV-
account of after-acquired property 事后取得的财产报告 4yM8W\je
account of defaulter 拖欠帐目 3U`.:w`
account payable 应付帐款 gPi_+-@
account payee only [A/C payee only] 只可转帐;存入收款人帐户 D_)vGvv3;.
account receivable 应收帐款 uR%H"f
account receivable report 应收帐款报表 ~EM];i
account statement 结单;帐单;会计财务报表 awK'XFk
account title 帐户名称;会计科目 e](=)h|
accountant's report 会计师报告 )AoFd>
Accountant's Report Rules 会计师报告规则 MnI $%
accounting and auditing procedure 会计与审计程序;会计与核数程序 bcs!4
Accounting Arrangements 《会计安排》 ]
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accounting basis 会计基础 aS7zG2R4H
accounting by Official Receiver 破产管理署署长呈交的帐目 >D;hT*3
Accounting Circular 《会计通告》 =KZ4:d5
accounting class 会计类别 8#Z5-",iw
accounting date 记帐日期;会计结算日期 7GUJ&U)J
accounting for money 款项核算 !tdfTf$
Accounting Officer 会计主任 \}=b/FL=U
accounting period 会计报告期;会计期 8(D}y\
accounting policy 会计政策;会计方针 |@ HdTGD
accounting practice 会计惯例 GXRjR\Ch
accounting principle 会计准则 +*DX(v"BH
accounting record 会计记录 ]`XuE-Uh
accounting report 会计报告 gsp7N
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iPOZ{'Z
Accounting Society of China 中国会计学会 kI'A`
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accounting statement 会计报表 S8RB0^Q7
accounting system 会计制度;会计系统 o%%fO
accounting transaction 会计事项;帐务交易 }(K6 YL
accounting treatment 会计处理 o4;Nb|kk9+
accounting year 会计年度 NLl~/smMS
accretion 增值;添加 d/>,U7eS[+
accrual 应计项目;应累算数目 =R.9"7~2x
accrual basis 应计制;权责发生制 eNFUjDm
accrual basis accounting 应计制会计;权责发生制会计 srLr~^$j[
accrue 应累算;应计 C(|5,P#5
accrued benefit 应累算利益 03o3[g?
accrued charges 应计费用 [BBKj)IK
accrued cumulative preference share dividend 应累算的累积优先股股息 e;5Lv9?C8
accrued expenses 应累算费用 PuJ{!S
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accrued interest payable 应付利息;应计未付利息 !f-o,RJ
accrued interest receivable 应收利息;应计未收利息
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accrued right 累算权益 q4iD59yd)S
accruing profit 应累算的利润 H|U/tU-
accumulated fiscal reserve 累积财政储备 &>l8S lC?
accumulated profit 累积利润;滚存溢利 }YP7x|
accumulated reserve 累积储备 ~,68S^nP)H
accumulation of surplus income 累积收益盈余 P{!:pxu[
acquired assets 既得资产 n;-r
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acquisition 收购;购置;取得 1>VS/H`
acquisition cost 购置成本 qo-F9u1J
acquisition expenses 购置费用 N-9gfG
acquisition of 100% interest 收购全部股权 k)V%.Eobf
acquisition of control 取得控制权 ^u!Tyb8Dk
acquisition of fixed assets 购置固定资产 O + &
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acquisition of shell “买壳” jYX9;C;J
acquisition price 收购价 c/Yi0Rl)
act of God 天灾 7$W;4!BN*
acting partner 执事合伙人 dJ:x1j
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,nR8l
active partner 积极参与的合伙人 5Y=\~,%\oH
active trading 交投活跃 Lu 39eO6
actual circulation 实际流通 &vX!7Y
actual cost 实际成本 ~<-
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actual expenditure 实际开支;实际支出 N%A`rY}u
actual income 实际入息;实际收入;实际收益 m8j-lNu
actual market 现货市场 B"9hQb
actual price 现货价;实际价格 cC^C7AAq^
actual profit 实际利润 psX%.95Y
actual quotation 实盘;实际价位;实际报价 )?
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actual year basis 按实际年度计算 FP
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actuals 实货 (TNY2Ke2 8
actuarial investigation 精算调查 OsL%SKs|
actuarial principle 精算原则 rHgdvDc
actuarial report 精算师报告 %Rep6=K*$
Actuarial Society of Hong Kong 香港精算学会 /cC6qhkp%
actuarial valuation 精算师估值 !u{"] T:
actuary 精算师 KzX
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ad referendum agreement 暂定协议;有待覆核的协定 =l4\4td9p
ad valorem duty 从价税;按值征税 .q`H`(QM
ad valorem duty system 从价税制 T#G<?oF
ad valorem fee 从价费 G7A
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ad valorem tariff 从价关税 >2CusT 2
additional allowance 额外免税额 Tj21YK.mk
additional amount for unexpired risk 未过期风险的额外款额 j'Y"/<
additional assessable profit 补加应评税利润 `XSc >
additional assessment 补加评税 cia-OVX
additional commitment 额外承担 Cz@FZb8
additional commitment vote 额外承担拨款 2\63&C^
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H<
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additional dependent parent allowance 供养父母额外免税额 2Uv3_i<
additional provision 额外拨款 CQjZAv
additional stamp duty 附加印花税 =Xy`"i{`(
additional tax 补加税罚款;补加税款 aaz"`,7_
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Wx?&igh
adjudged bankrupt 被裁定破产 3
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adjudicated bankrupt 裁定破产人 sh(kRrdY3
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5Z6-R}uXk
adjudication of bankruptcy 裁定破产;宣告破产 noh|/sPMD
adjudication of insolvency 裁定无力偿还债务 c@9Z&2)
adjusted actual 经调整的实数;调整后的实数 @?3vRs}h
adjusted current assets 经调整的流动资产;调整后的流动资产 H*{k4
adjusted figure 经调整的数字;调整后的数额 :-u-hO5*8
adjusted liabilities 经调整的负债;调整后的负债 ri<'-w i
adjusted loss 经调整的亏损;调整后的亏损 }WO9!E(
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 `[@^m5?b-
adjusted profit 经调整的利润;调整后的利润 ~+<xFi
adjusted surplus 经调整的盈余额;调整后的盈余额 J7ktfyQ0W
adjusted value 经调整的价值;调整后的价值 6I&j
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adjustment 调整;修订;理算〔保险〕 o'^;tLs15
adjustment centre 调剂中心 &7($kj
adjustment lag 调整过程的时间差距;调整时差 w.D4dv_H
adjustment mechanism 调整机制 w`j*W$82
adjustment of loss 亏损调整 VZ2.w4b
adjustment process 调整过程;调整程序 L7Qo-
adjustment range 调整幅度 hg&w=l
administered exchange rate 受管制汇率 ]^; b