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A share A股;甲类股份 DWt|lO
abatement of tax 减税;减扣免税额 Xfq`k/ W
ABN AMRO Bank N.V. 荷兰银行 JX=rL6Y@:;
above-the-line expenditure 线上项目支出;经常预算支出 f=F:Af!
above-the-line receipt 线上项目收入;经常预算收入 qPq]%G*{
ABSA Asia Limited 南非联合亚洲有限公司 _YF
>Y=D-
absolute change 绝对数值变更 V/ G1C^'/
absolute expenditure 实际开支 N>H@vt~
absolute guideline figure 绝对准则数字 STW?0B'Jr
absolute interest 绝对权益 T UcFx_
absolute order of discharge 绝对破产解除令 xSmG,}3mF
absolute profit margin 绝对利润幅度 s|Mo
3_>
absolute value 实值;绝对值 )j36Y =r3
absolutely vested interest 绝对既得权益 '@t$3
hk
absorbed cost 已吸收成本;已分摊成本 kw#X,hP
absorption 吸收;分摊;合并 dw"Es;^
absorption rate 吸收率;摊配率;分摊率 _`udd)Y2
ACB Finance Limited 亚洲商业财务有限公司 6!m#;8 4
acceptable form of reciprocity 合理的互惠条件 2LtDS?)@
acceptable rate 适当利率;适当汇率 3CoZ2
acceptance agreement 承兑协议 I@cw=_EQL
acceptance for honour 参加承兑 !/XNp QP
acceptor 承兑人;接受人;受票人 @Lnv
acceptor for honour 参加承兑人 %;'~TtW5
accident insurance 意外保险 6<];}M_{
Accident Insurance Association of Hong Kong 香港意外保险公会 e'3V4iU]
accident insurance scheme 意外保险计划 YhN<vZ}U!~
accident year basis 意外年度基准 Pao^>rj
accommodation 通融;贷款 V+E8{|
dYL
accommodation bill 通融票据;空头票据 v76Gwu$d
accommodation party 汇票代发人 f*o
account balance 帐户余额;帐户结余 "JB4Uaa
account book 帐簿 'Lrn<
account collected in advance 预收款项 l)%PvLbL
account current book 往来帐簿 BiYxI{V FD
account of after-acquired property 事后取得的财产报告 x6UXd~
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account of defaulter 拖欠帐目 Nm?^cR5r
account payable 应付帐款 \?xM%(:<Q
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Z
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account receivable 应收帐款 ^9Pr`\
account receivable report 应收帐款报表 %~!4DXrMk
account statement 结单;帐单;会计财务报表 JQ03om--(
account title 帐户名称;会计科目 0caZ_-zU
accountant's report 会计师报告 Dkz/hg:q
Accountant's Report Rules 会计师报告规则 o}rG:rhIh
accounting and auditing procedure 会计与审计程序;会计与核数程序 2RkW/)A9
Accounting Arrangements 《会计安排》 Z2g'&,uc#
accounting basis 会计基础 M =^d
accounting by Official Receiver 破产管理署署长呈交的帐目 Jl{ 0q7b
Accounting Circular 《会计通告》 !Km[Qw
k-
accounting class 会计类别 o$No@~%v
accounting date 记帐日期;会计结算日期 Cyg2o<O@
accounting for money 款项核算 DDeU:
Accounting Officer 会计主任 >rd#,r
accounting period 会计报告期;会计期 *S,~zOYN
accounting policy 会计政策;会计方针 l0Q5q)U1A
accounting practice 会计惯例 m/=nz.
accounting principle 会计准则 ) D@j6r
accounting record 会计记录 r<vMp'u
accounting report 会计报告 CP7dn
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }DhqzKl
Accounting Society of China 中国会计学会 2&1mI>:F
accounting statement 会计报表 :PO.
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accounting system 会计制度;会计系统 k =! Q
accounting transaction 会计事项;帐务交易 ^&>B,;Wu
accounting treatment 会计处理 /|?$C7%a\D
accounting year 会计年度 n28JWkK8
accretion 增值;添加
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accrual 应计项目;应累算数目 (4YLUN&1O$
accrual basis 应计制;权责发生制 X)b$CG
accrual basis accounting 应计制会计;权责发生制会计 <z<>E1ZLI
accrue 应累算;应计 h4;kjr}h}
accrued benefit 应累算利益 l\UjvG
accrued charges 应计费用 =-U0r$sK+F
accrued cumulative preference share dividend 应累算的累积优先股股息 b80#75Bj>
accrued expenses 应累算费用 FIq'W:q:
accrued interest payable 应付利息;应计未付利息 i7Qb~RW
accrued interest receivable 应收利息;应计未收利息 6<lo0PQ"Z
accrued right 累算权益 =CLPz8
accruing profit 应累算的利润 6 s=VU\
accumulated fiscal reserve 累积财政储备 o[ 5dR<
accumulated profit 累积利润;滚存溢利 y[_k/.1
accumulated reserve 累积储备 d(q1?{zr4
accumulation of surplus income 累积收益盈余 bZ`v1d
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acquired assets 既得资产 CRb*sfKDL
acquisition 收购;购置;取得 ?NMk|+
acquisition cost 购置成本 _C !i(z!d
acquisition expenses 购置费用 TLwxP"
acquisition of 100% interest 收购全部股权 BSm"]!D8*
acquisition of control 取得控制权 0 +=sBk (
acquisition of fixed assets 购置固定资产 2*Qv6
:qK
acquisition of shell “买壳” f[o~d`z
acquisition price 收购价 c-+NWC
act of God 天灾 kdNo<x1o
acting partner 执事合伙人 JS/'0.
active market 买卖活跃的市场;交投畅旺的市场;旺市 N5
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active partner 积极参与的合伙人 .6wPpL G?{
active trading 交投活跃 v)
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actual circulation 实际流通 xM jn=\}
actual cost 实际成本 f?5>V
actual expenditure 实际开支;实际支出 (?4%Xtul1
actual income 实际入息;实际收入;实际收益 B>2R-pa4~
actual market 现货市场 dtTn]}J
actual price 现货价;实际价格 pD{OB
actual profit 实际利润 eRMN=qP.q
actual quotation 实盘;实际价位;实际报价 m+c-"arIpA
actual year basis 按实际年度计算
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actuals 实货 o~LJ+m6-)
actuarial investigation 精算调查 0*{(R#
actuarial principle 精算原则 Q|_F
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actuarial report 精算师报告 >=@-]X2%j
Actuarial Society of Hong Kong 香港精算学会 +x%u?ZR
actuarial valuation 精算师估值 Bu:%trlgV
actuary 精算师 !Tnjha*
ad referendum agreement 暂定协议;有待覆核的协定 :60vbO
ad valorem duty 从价税;按值征税 C$w%!
jE
ad valorem duty system 从价税制 !*#9b
ad valorem fee 从价费
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ad valorem tariff 从价关税 'kd}vq#|
additional allowance 额外免税额 U)(R4Y6 v
additional amount for unexpired risk 未过期风险的额外款额 >_}isCd,
additional assessable profit 补加应评税利润 Xh"9Bcjf
additional assessment 补加评税 m\>gOTpA4
additional commitment 额外承担 !5*VBE\
additional commitment vote 额外承担拨款 _o~ pVBl/
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tT]@yo|?e/
additional dependent parent allowance 供养父母额外免税额 S!?T0c?>
additional provision 额外拨款 xFu ,e
additional stamp duty 附加印花税 ^Om}9rXw1
additional tax 补加税罚款;补加税款 Zl>SeTjB-
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _pdKcE\X
adjudged bankrupt 被裁定破产 ASXGM0t
adjudicated bankrupt 裁定破产人 (5$Ge$
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fK/:
adjudication of bankruptcy 裁定破产;宣告破产 Zmu
adjudication of insolvency 裁定无力偿还债务 SAm%$vz%M
adjusted actual 经调整的实数;调整后的实数 5:@bNNX'j
adjusted current assets 经调整的流动资产;调整后的流动资产 c9/w{}F
adjusted figure 经调整的数字;调整后的数额 UQ0!
tFx
adjusted liabilities 经调整的负债;调整后的负债 *V&M5
adjusted loss 经调整的亏损;调整后的亏损 o#m31*o
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 /H'- }C
adjusted profit 经调整的利润;调整后的利润 }c,b]!:
adjusted surplus 经调整的盈余额;调整后的盈余额 S`-I
-VS=L
adjusted value 经调整的价值;调整后的价值 * F!B4go
adjustment 调整;修订;理算〔保险〕 1<!P:@(
adjustment centre 调剂中心 0,hs%x>v
adjustment lag 调整过程的时间差距;调整时差 ?N{\qF1Mz
adjustment mechanism 调整机制 >2#<gp3
adjustment of loss 亏损调整 G$C2?|V)=
adjustment process 调整过程;调整程序 NO5k1/-
adjustment range 调整幅度 A'EI1_3{
administered exchange rate 受管制汇率 S#ryEgc]