A: 4w:_4qyb
&LO<!WKQ
A share A股;甲类股份 99}n%(V
abatement of tax 减税;减扣免税额 p-zWfXn!P
ABN AMRO Bank N.V. 荷兰银行 :mU,g|~55
above-the-line expenditure 线上项目支出;经常预算支出 ;Bo{.916
above-the-line receipt 线上项目收入;经常预算收入 ~B%=g)w
ABSA Asia Limited 南非联合亚洲有限公司 P"%i 4-S
absolute change 绝对数值变更 >`a)gky%~
absolute expenditure 实际开支 y8Bi5Ae,+1
absolute guideline figure 绝对准则数字 8]Xwj].^C
absolute interest 绝对权益 O1Gd_wDC/i
absolute order of discharge 绝对破产解除令 zF'{{7o
absolute profit margin 绝对利润幅度 dwKre#4F
absolute value 实值;绝对值 qTnfiYG}
absolutely vested interest 绝对既得权益 XX5 ):1
absorbed cost 已吸收成本;已分摊成本 N?H;fK4v
absorption 吸收;分摊;合并 1q*85[Y
absorption rate 吸收率;摊配率;分摊率 Y%b
5{1
ACB Finance Limited 亚洲商业财务有限公司 h1Ca9Z_
acceptable form of reciprocity 合理的互惠条件
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acceptable rate 适当利率;适当汇率 cy)gN
g
acceptance agreement 承兑协议 )FM/
^
acceptance for honour 参加承兑 x[3kCa|4A
acceptor 承兑人;接受人;受票人 _^'fp
acceptor for honour 参加承兑人 xQC.ap
accident insurance 意外保险 g83!il\
Accident Insurance Association of Hong Kong 香港意外保险公会 M=$y_9#
accident insurance scheme 意外保险计划 nn"!x|c
accident year basis 意外年度基准 ul+
+h4N
accommodation 通融;贷款 Z'PE^ ,
accommodation bill 通融票据;空头票据 .}6 YKKqS
accommodation party 汇票代发人 `!H
GM>
account balance 帐户余额;帐户结余 3_2(L"S2
account book 帐簿 XB-pOtVm
account collected in advance 预收款项 lcij}-z:%e
account current book 往来帐簿 ^9o;=!D!9
account of after-acquired property 事后取得的财产报告 \Nu(+G?e
account of defaulter 拖欠帐目 pJx88LfR
account payable 应付帐款 EVMhc"L
account payee only [A/C payee only] 只可转帐;存入收款人帐户 TSmuNCR
account receivable 应收帐款 uAR!JJ
account receivable report 应收帐款报表 NjVuwIm+
account statement 结单;帐单;会计财务报表
&(\z
account title 帐户名称;会计科目 Z mF}pa,gd
accountant's report 会计师报告 ;uNcrv0J
Accountant's Report Rules 会计师报告规则 6pI=?g
accounting and auditing procedure 会计与审计程序;会计与核数程序 )'xTDi
Accounting Arrangements 《会计安排》 AZxx%6
accounting basis 会计基础 59O;`y0
accounting by Official Receiver 破产管理署署长呈交的帐目 GwV2`2
Accounting Circular 《会计通告》 Deq~"
accounting class 会计类别 'i_od|19~h
accounting date 记帐日期;会计结算日期 /] ce?PPC
accounting for money 款项核算 V^=z\wBZ
Accounting Officer 会计主任 3@?#4]D{'
accounting period 会计报告期;会计期 l/`<iG%
accounting policy 会计政策;会计方针 {%@zQ|OO0
accounting practice 会计惯例 dC_L~ }=
accounting principle 会计准则 ]v@#3,BV
accounting record 会计记录 <wxI>T }b
accounting report 会计报告 ' eO4h^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mQBq-;
Accounting Society of China 中国会计学会 <O&L2E @~f
accounting statement 会计报表 IP$^)t[
accounting system 会计制度;会计系统 ~;,]/'O
accounting transaction 会计事项;帐务交易 q"'^W<i
accounting treatment 会计处理 |&3m '"(
accounting year 会计年度 \&]'GsfF
accretion 增值;添加 &@c=$+#C
accrual 应计项目;应累算数目 e//28=OH
accrual basis 应计制;权责发生制
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accrual basis accounting 应计制会计;权责发生制会计 vY<(3[pp
accrue 应累算;应计 V{@<Z8sW#
accrued benefit 应累算利益 -]R7[5C:
accrued charges 应计费用 V#^~JJW^
accrued cumulative preference share dividend 应累算的累积优先股股息 MZZ4
accrued expenses 应累算费用 >IC.Zt@
accrued interest payable 应付利息;应计未付利息 ||cG/I&,
accrued interest receivable 应收利息;应计未收利息 :S0r)CNP
accrued right 累算权益 bS<lB!
accruing profit 应累算的利润 [ECSJc&i
accumulated fiscal reserve 累积财政储备 \CM(
accumulated profit 累积利润;滚存溢利 K0yTHX?(.
accumulated reserve 累积储备 "wmQ,=
accumulation of surplus income 累积收益盈余 ej4 7'#EY
acquired assets 既得资产 g4&zBn
acquisition 收购;购置;取得 {7[^L1
acquisition cost 购置成本 "2)<'4q5)
acquisition expenses 购置费用 ,(}7 ST
acquisition of 100% interest 收购全部股权 YQ
g03i
acquisition of control 取得控制权 CtV$lXxup
acquisition of fixed assets 购置固定资产 mfQQ<Q@
acquisition of shell “买壳” 5Jd&3pO
acquisition price 收购价 R{\vOw:*
act of God 天灾 dY68wW>d|
acting partner 执事合伙人 ;FQAL@"Yj
active market 买卖活跃的市场;交投畅旺的市场;旺市
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active partner 积极参与的合伙人 ~4'e)g.hG
active trading 交投活跃 IrjKI.PR
actual circulation 实际流通 ?ah-x""Y
actual cost 实际成本 ^E
8&!s
actual expenditure 实际开支;实际支出 kB_G L>fc
actual income 实际入息;实际收入;实际收益 ^IOf%
actual market 现货市场 *L%HH@] %_
actual price 现货价;实际价格 !>Db
actual profit 实际利润 JGX E{FT
actual quotation 实盘;实际价位;实际报价 2PE|4zG
actual year basis 按实际年度计算 YwQxN"
actuals 实货 *oL?R2#7
actuarial investigation 精算调查 m,,-rC
actuarial principle 精算原则 Zk"'x,]#
actuarial report 精算师报告 ;RB]awE
Actuarial Society of Hong Kong 香港精算学会 ZwB<
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actuarial valuation 精算师估值 ,>V|%tD'
actuary 精算师 k q8:h
ad referendum agreement 暂定协议;有待覆核的协定 r@f8-!{s2h
ad valorem duty 从价税;按值征税 &Vg+n0
ad valorem duty system 从价税制 @X?DHLM
ad valorem fee 从价费 IkFrzw p
ad valorem tariff 从价关税 L&MR%5
additional allowance 额外免税额 M9HM:
additional amount for unexpired risk 未过期风险的额外款额 z4b2t}
additional assessable profit 补加应评税利润 d+rrb>-OU
additional assessment 补加评税 v{$X2z_$w
additional commitment 额外承担 MzL^u8
additional commitment vote 额外承担拨款 Ii%^z?'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T=(/n=
additional dependent parent allowance 供养父母额外免税额 H)}>&Z4
additional provision 额外拨款 7/a[;`i*!
additional stamp duty 附加印花税 bdZ[`uMD
additional tax 补加税罚款;补加税款 __teh>MC
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 V$VqYy9 *
adjudged bankrupt 被裁定破产 ynvU$}w ~'
adjudicated bankrupt 裁定破产人 !qS~YA
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c [sydl
adjudication of bankruptcy 裁定破产;宣告破产 B\r2M`N5
adjudication of insolvency 裁定无力偿还债务 f5"1WtB
adjusted actual 经调整的实数;调整后的实数 Zy|B~.@<j
adjusted current assets 经调整的流动资产;调整后的流动资产 9+nB;vA
adjusted figure 经调整的数字;调整后的数额 ^[,Q2MHCT(
adjusted liabilities 经调整的负债;调整后的负债 %i{Z@
adjusted loss 经调整的亏损;调整后的亏损 H<#M)8
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 JGOry \
adjusted profit 经调整的利润;调整后的利润 R8I%Cyc
adjusted surplus 经调整的盈余额;调整后的盈余额
]W~\%`#8?
adjusted value 经调整的价值;调整后的价值 m_zl*s*6
adjustment 调整;修订;理算〔保险〕 B>rz<bPT
adjustment centre 调剂中心 f6vhW66:?x
adjustment lag 调整过程的时间差距;调整时差 'i;1n
adjustment mechanism 调整机制 1"YN{Ut;G
adjustment of loss 亏损调整 Xyy;B
O:
adjustment process 调整过程;调整程序 HC(Vu
adjustment range 调整幅度 Q@?8-
administered exchange rate 受管制汇率 jj_z#6{