A: >9esZA^';
l|%7)2TyG)
A share A股;甲类股份 .P# c/SQp
abatement of tax 减税;减扣免税额 K~+y<z E
ABN AMRO Bank N.V. 荷兰银行 ?WG9}R[qE/
above-the-line expenditure 线上项目支出;经常预算支出 }z,4IHNn
above-the-line receipt 线上项目收入;经常预算收入 wDem
}uO
ABSA Asia Limited 南非联合亚洲有限公司 jsf=S{^2
absolute change 绝对数值变更 ?%JH4I2
absolute expenditure 实际开支 s_.q/D@vu
absolute guideline figure 绝对准则数字 ykRKZYfsw(
absolute interest 绝对权益
gA2Il8K
absolute order of discharge 绝对破产解除令 \'GX^0yK
absolute profit margin 绝对利润幅度 8/-GrdyE
absolute value 实值;绝对值 *;m5^i<,;S
absolutely vested interest 绝对既得权益 e3F)FTG&
absorbed cost 已吸收成本;已分摊成本 _q)`Y:2
absorption 吸收;分摊;合并 jXGr{n
absorption rate 吸收率;摊配率;分摊率 'hVOK(o0
ACB Finance Limited 亚洲商业财务有限公司 bNFX+GA/
acceptable form of reciprocity 合理的互惠条件 7eQ7\,
^H
acceptable rate 适当利率;适当汇率 4L^KR_h/
acceptance agreement 承兑协议 #|A
@
acceptance for honour 参加承兑 e&8pTD3
acceptor 承兑人;接受人;受票人 Q6MDhv,
acceptor for honour 参加承兑人 2OAh7 '8<
accident insurance 意外保险 _:c8YJEG{
Accident Insurance Association of Hong Kong 香港意外保险公会 s8WA@)L
accident insurance scheme 意外保险计划 =k2+VI
accident year basis 意外年度基准 ^\e:j7@z
accommodation 通融;贷款 =Q.2:*d.
accommodation bill 通融票据;空头票据 &%fy
accommodation party 汇票代发人 kzLj1Ix2
account balance 帐户余额;帐户结余 6IPhy.8
account book 帐簿 )}~k7bb}Y
account collected in advance 预收款项 2~2
account current book 往来帐簿 w{F8]N>0<
account of after-acquired property 事后取得的财产报告 h}q+Dw.i
account of defaulter 拖欠帐目 AcrbR&cvG
account payable 应付帐款 .2.$Rq
account payee only [A/C payee only] 只可转帐;存入收款人帐户 q}ZZqYk
account receivable 应收帐款 %a8'6^k
account receivable report 应收帐款报表 UmiW_J
B
account statement 结单;帐单;会计财务报表 >f'nl
account title 帐户名称;会计科目 u`gy1t `
accountant's report 会计师报告 @K4} cP
Accountant's Report Rules 会计师报告规则 me1ac\
accounting and auditing procedure 会计与审计程序;会计与核数程序 qk~QcVg
Accounting Arrangements 《会计安排》 _<pG}fmR
accounting basis 会计基础 <H}"xp)j0
accounting by Official Receiver 破产管理署署长呈交的帐目 0w8Id
. ,
Accounting Circular 《会计通告》 lr +Kwve
accounting class 会计类别 KT{<iz_
accounting date 记帐日期;会计结算日期 &^63*x;
hE
accounting for money 款项核算 ~bigaY
Accounting Officer 会计主任 :n0(g B
accounting period 会计报告期;会计期 /-^gK^
accounting policy 会计政策;会计方针 6:
-qL}
accounting practice 会计惯例 :&6QKTX
accounting principle 会计准则 1
YMaUyL
1
accounting record 会计记录 wCMsaW
accounting report 会计报告 z;#}uC
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V,|l&-
Accounting Society of China 中国会计学会 DcSL f4A
accounting statement 会计报表 45/f}kvy
accounting system 会计制度;会计系统 q,aWF5m@
accounting transaction 会计事项;帐务交易
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accounting treatment 会计处理 %+gze|J
accounting year 会计年度 !ye%A&
accretion 增值;添加 lH:TE=|4
accrual 应计项目;应累算数目 O4\GL
accrual basis 应计制;权责发生制 eff6=DP
accrual basis accounting 应计制会计;权责发生制会计 S,G=MI"
accrue 应累算;应计 ^w8H=UkP!+
accrued benefit 应累算利益 HQt=.#GW
accrued charges 应计费用 e>nRJH8pK
accrued cumulative preference share dividend 应累算的累积优先股股息 9@QP?=\Y
accrued expenses 应累算费用 Q`5jEtu#,
accrued interest payable 应付利息;应计未付利息 gWy2$)
accrued interest receivable 应收利息;应计未收利息 o[+1O
accrued right 累算权益 #Sb1oLC
accruing profit 应累算的利润 %L/Wc,My
accumulated fiscal reserve 累积财政储备 4%\L8:
accumulated profit 累积利润;滚存溢利 wMt?yc:X
accumulated reserve 累积储备 HY5g>wv@
accumulation of surplus income 累积收益盈余 Tud[VS?99
acquired assets 既得资产 j[wGR_EE
acquisition 收购;购置;取得 ``w,CP ?
acquisition cost 购置成本 w gATfyg
r
acquisition expenses 购置费用 o6xl,T%
acquisition of 100% interest 收购全部股权 DI!NP;E
acquisition of control 取得控制权 Va(R*38k
acquisition of fixed assets 购置固定资产 tq<7BO<6
acquisition of shell “买壳” SQ>.P
acquisition price 收购价 D?@330'P9C
act of God 天灾 Ywr^uy1V,/
acting partner 执事合伙人 A[htG\A` 0
active market 买卖活跃的市场;交投畅旺的市场;旺市 {n$9o
active partner 积极参与的合伙人 KSh<_`j
active trading 交投活跃 >I]t|RT])
actual circulation 实际流通 72~)bu
actual cost 实际成本 .[= 0(NO
actual expenditure 实际开支;实际支出 O:xRUjpL
actual income 实际入息;实际收入;实际收益 g3LAi#m
actual market 现货市场 .Ks&r
actual price 现货价;实际价格 ,GVHwTZ0`
actual profit 实际利润 HQ/PHUg2
actual quotation 实盘;实际价位;实际报价 Iimz
actual year basis 按实际年度计算 ofcoNLX5c
actuals 实货 +;:i,`Lmg
actuarial investigation 精算调查 7S2Bm]fP
actuarial principle 精算原则 B`"-~4YAf
actuarial report 精算师报告 &IXr*I
Actuarial Society of Hong Kong 香港精算学会 )"t=sFxaB
actuarial valuation 精算师估值 `hM]5;0
actuary 精算师 uZm<:d2%)
ad referendum agreement 暂定协议;有待覆核的协定 c!{.BgGN
ad valorem duty 从价税;按值征税 FT `y3~
ad valorem duty system 从价税制 r A0[ y
ad valorem fee 从价费 #^!oP$>1
ad valorem tariff 从价关税 H'?Bx>X
additional allowance 额外免税额 kRSu6r
9
additional amount for unexpired risk 未过期风险的额外款额 $qg5m,1?
additional assessable profit 补加应评税利润 s67$tlV
additional assessment 补加评税 KkJ
cHU
additional commitment 额外承担 I0m/
additional commitment vote 额外承担拨款 kj@#oLd%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #3kR}Amow
additional dependent parent allowance 供养父母额外免税额 =J0FT2 d
additional provision 额外拨款 \Qu~iB(Y
additional stamp duty 附加印花税 <|
Xf4.
additional tax 补加税罚款;补加税款 1MfRFv
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 YCw^u
adjudged bankrupt 被裁定破产 EJdq"6S
adjudicated bankrupt 裁定破产人 I*6L`#j[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 mQVduG
adjudication of bankruptcy 裁定破产;宣告破产 RTLu]Bry
adjudication of insolvency 裁定无力偿还债务 cS QUK
adjusted actual 经调整的实数;调整后的实数 cCyg&% zsT
adjusted current assets 经调整的流动资产;调整后的流动资产 !Aunwq^
adjusted figure 经调整的数字;调整后的数额 C(e!cOG
adjusted liabilities 经调整的负债;调整后的负债 uZd)o
AB
adjusted loss 经调整的亏损;调整后的亏损 (5_o H
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 I>L
l
c Y
adjusted profit 经调整的利润;调整后的利润 }! zjj\g^
adjusted surplus 经调整的盈余额;调整后的盈余额 2/B(T5PY@
adjusted value 经调整的价值;调整后的价值 x9-K}s]%
adjustment 调整;修订;理算〔保险〕 oUltr
adjustment centre 调剂中心 hl6al:Y
adjustment lag 调整过程的时间差距;调整时差 KGP2,U6
adjustment mechanism 调整机制 Yk?uxZ4)H
adjustment of loss 亏损调整 PJO;[:
.I
adjustment process 调整过程;调整程序 4J94iI>S.l
adjustment range 调整幅度 "pMXTRb
administered exchange rate 受管制汇率 8Q#&=]W$