A: 6is+
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A share A股;甲类股份 P=9sP:[f6
abatement of tax 减税;减扣免税额 K TE*Du
ABN AMRO Bank N.V. 荷兰银行 q}g0-
Da
above-the-line expenditure 线上项目支出;经常预算支出 vL "noLs
above-the-line receipt 线上项目收入;经常预算收入 =7-kD3
ABSA Asia Limited 南非联合亚洲有限公司 %uP/v\l
absolute change 绝对数值变更 8L@@UUjr
absolute expenditure 实际开支 6p,}?6^
absolute guideline figure 绝对准则数字 2|M,#2E-
absolute interest 绝对权益 TQ {8 ee{
absolute order of discharge 绝对破产解除令 oye/tEMG
absolute profit margin 绝对利润幅度 un,W{*s8*
absolute value 实值;绝对值 aJ]t1
absolutely vested interest 绝对既得权益 ,zBc-Cm
absorbed cost 已吸收成本;已分摊成本 \/y&l\ k)
absorption 吸收;分摊;合并
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absorption rate 吸收率;摊配率;分摊率 7tY~8gQel
ACB Finance Limited 亚洲商业财务有限公司 t
$Ua&w
acceptable form of reciprocity 合理的互惠条件 :3}K
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acceptable rate 适当利率;适当汇率 <&t[E0mU
acceptance agreement 承兑协议 yN}<l%
acceptance for honour 参加承兑 =G rg
acceptor 承兑人;接受人;受票人 2+LvlS)C
acceptor for honour 参加承兑人 %NL7XU[~
accident insurance 意外保险 iW?NxP
Accident Insurance Association of Hong Kong 香港意外保险公会 kN vNV(4
accident insurance scheme 意外保险计划 ?Y$3R"p@3`
accident year basis 意外年度基准 I]d?F:cdX
accommodation 通融;贷款 /-3)^R2H
accommodation bill 通融票据;空头票据 DsiyN:o'+
accommodation party 汇票代发人 baf@"P9@\A
account balance 帐户余额;帐户结余 {JcMJZ3
account book 帐簿 Pv8AWQQJ
account collected in advance 预收款项 CT{X$N
account current book 往来帐簿 gLg\W3TOi
account of after-acquired property 事后取得的财产报告 00A2[gO9
account of defaulter 拖欠帐目 O<0-`=W,a
account payable 应付帐款 TrHUM4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K5d>{c
account receivable 应收帐款 Vao3D8
account receivable report 应收帐款报表 Bq\WG=
Fd
account statement 结单;帐单;会计财务报表 ?kc,}
/4
account title 帐户名称;会计科目 4wwRNu*
accountant's report 会计师报告 Sj4 @pMh4
Accountant's Report Rules 会计师报告规则 V ;M'd@
accounting and auditing procedure 会计与审计程序;会计与核数程序 G9>
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Accounting Arrangements 《会计安排》 S3/Z]?o
accounting basis 会计基础 lN::veD
accounting by Official Receiver 破产管理署署长呈交的帐目 Y{m1\s/ o
Accounting Circular 《会计通告》 FBI^}^#_
accounting class 会计类别
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accounting date 记帐日期;会计结算日期 0OVxx>
p/x
accounting for money 款项核算 mY]R~:
Accounting Officer 会计主任 _5768G`P
accounting period 会计报告期;会计期 &eX^ll
accounting policy 会计政策;会计方针 g*:f#u5
accounting practice 会计惯例 %X Wb|-=
accounting principle 会计准则 :B4X/
accounting record 会计记录 ?u M2|Nk
accounting report 会计报告 9=MxuBl
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
zQ,ymfT
Accounting Society of China 中国会计学会 ljj}XJQ
accounting statement 会计报表 G]fx
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accounting system 会计制度;会计系统 EXbh
yg
accounting transaction 会计事项;帐务交易 l'(7p`?
accounting treatment 会计处理 sMqAuhw$.
accounting year 会计年度 H52]
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accretion 增值;添加 y+a]?`2
accrual 应计项目;应累算数目 v!?>90a
accrual basis 应计制;权责发生制 SNf*2~uq)
accrual basis accounting 应计制会计;权责发生制会计 q \\52:\
accrue 应累算;应计 25`6V>\
accrued benefit 应累算利益 Y-c_ 2 )
accrued charges 应计费用 p\/;^c`7
accrued cumulative preference share dividend 应累算的累积优先股股息 '${xZrzmt
accrued expenses 应累算费用 2UjQ!g`
accrued interest payable 应付利息;应计未付利息 Y[ toN9,
accrued interest receivable 应收利息;应计未收利息 /*{s1Zcb
accrued right 累算权益 /=ro$@
accruing profit 应累算的利润 o8ADAU"
accumulated fiscal reserve 累积财政储备 }
Z}4_/E
accumulated profit 累积利润;滚存溢利 rQPV@J]:
accumulated reserve 累积储备 2=xjgK
accumulation of surplus income 累积收益盈余 wloQk(T<W
acquired assets 既得资产 &p#.m"Oon
acquisition 收购;购置;取得 [CJr8Qn
acquisition cost 购置成本 2p|[yZ
acquisition expenses 购置费用 *J] }bX
acquisition of 100% interest 收购全部股权 E
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acquisition of control 取得控制权 ~!a~ -:#
acquisition of fixed assets 购置固定资产 ue{0X\[P<
acquisition of shell “买壳” 3 ]}wZY0
acquisition price 收购价 G4eY}3F7,4
act of God 天灾 hbv>Jjd
acting partner 执事合伙人 0 lsX~d'W
active market 买卖活跃的市场;交投畅旺的市场;旺市 p+bT{:
active partner 积极参与的合伙人 7nAB^~)6l
active trading 交投活跃 DkGC+Dw
actual circulation 实际流通 zDO`w0N
actual cost 实际成本 [1{uK&$e
actual expenditure 实际开支;实际支出 8(c,b
actual income 实际入息;实际收入;实际收益 *XZlnO
actual market 现货市场 9My
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actual price 现货价;实际价格 48 `k"Uy
actual profit 实际利润 t LZ4<wc
actual quotation 实盘;实际价位;实际报价 qXJBLIG
actual year basis 按实际年度计算 PYp<eo\
actuals 实货
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actuarial investigation 精算调查 Y^-faL7*\
actuarial principle 精算原则 3jB5F0^r1
actuarial report 精算师报告 "eiZZSz
Actuarial Society of Hong Kong 香港精算学会 4 u!)QG
actuarial valuation 精算师估值
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actuary 精算师 yH0BNz8V
ad referendum agreement 暂定协议;有待覆核的协定 0HRLTgIC
ad valorem duty 从价税;按值征税 8QN#PaY
ad valorem duty system 从价税制 OZ6gu$
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ad valorem fee 从价费 6Tn.56 X
ad valorem tariff 从价关税 pIy+3&\e;
additional allowance 额外免税额 Hki
additional amount for unexpired risk 未过期风险的额外款额 W7QcDR y6
additional assessable profit 补加应评税利润 -W5ml
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additional assessment 补加评税 HTz&h#)JQ
additional commitment 额外承担 ~;A36M-[.
additional commitment vote 额外承担拨款 tGcp48R-:+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :NJ(QkTZv
additional dependent parent allowance 供养父母额外免税额 M/X&zr
additional provision 额外拨款 8e 9ZgC|
additional stamp duty 附加印花税 5P'<X p
additional tax 补加税罚款;补加税款 G92Ya^`
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 '
?3e 1
adjudged bankrupt 被裁定破产 IO x9".
adjudicated bankrupt 裁定破产人 -_@3!X1~i+
adjudication fee 裁定费;评定印花税额手续费;评估契据费 PO,mg?JG(
adjudication of bankruptcy 裁定破产;宣告破产 CnT]uU
adjudication of insolvency 裁定无力偿还债务 kCWaji_x%
adjusted actual 经调整的实数;调整后的实数 O.%'
47A
adjusted current assets 经调整的流动资产;调整后的流动资产 u"*@k^}(
adjusted figure 经调整的数字;调整后的数额 ep-~;?
adjusted liabilities 经调整的负债;调整后的负债 SW
^F
adjusted loss 经调整的亏损;调整后的亏损 B=mk@gX,G
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 ]YP J.[n
adjusted profit 经调整的利润;调整后的利润 %B&y^mZv*\
adjusted surplus 经调整的盈余额;调整后的盈余额 H +O7+=&
adjusted value 经调整的价值;调整后的价值 *-gd k9
adjustment 调整;修订;理算〔保险〕 `J%iFm/5*
adjustment centre 调剂中心 t<Iy`r71
adjustment lag 调整过程的时间差距;调整时差 u&HLdSHe
adjustment mechanism 调整机制 9 -\.|5;:
adjustment of loss 亏损调整 GS%ACk
adjustment process 调整过程;调整程序 l
cHqg
adjustment range 调整幅度 h#ogL-UU
administered exchange rate 受管制汇率 hP1H/=~