A: /])P{"v$^
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A share A股;甲类股份 #GzowI'
abatement of tax 减税;减扣免税额 0@Z}.k30
ABN AMRO Bank N.V. 荷兰银行 L.: 8qY
above-the-line expenditure 线上项目支出;经常预算支出 /25A
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above-the-line receipt 线上项目收入;经常预算收入 '%y;{,g*
ABSA Asia Limited 南非联合亚洲有限公司 cVDcda|PE
absolute change 绝对数值变更 #g<6ISuf
absolute expenditure 实际开支 ]#vi/6\J
absolute guideline figure 绝对准则数字 dd*p_4;
absolute interest 绝对权益 QSOG(}w
absolute order of discharge 绝对破产解除令 H^M>(kT#&
absolute profit margin 绝对利润幅度 l_Zx'm
absolute value 实值;绝对值 xL"O~jTS
absolutely vested interest 绝对既得权益 Yh;A)Np
absorbed cost 已吸收成本;已分摊成本 o_03Io
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absorption 吸收;分摊;合并 T@a|*.V
absorption rate 吸收率;摊配率;分摊率 \J(kM,ZJ
ACB Finance Limited 亚洲商业财务有限公司 w[AL'1s]
acceptable form of reciprocity 合理的互惠条件 zpZfsn!
acceptable rate 适当利率;适当汇率 <jBRUa[j_
acceptance agreement 承兑协议 ~EU\\;1Rmq
acceptance for honour 参加承兑 "Cs36k
acceptor 承兑人;接受人;受票人 ;RYIc0%
acceptor for honour 参加承兑人 J M`[|"R%
accident insurance 意外保险 %^[D+1ULb
Accident Insurance Association of Hong Kong 香港意外保险公会 n/S+0uT
accident insurance scheme 意外保险计划 I{=Yuc
accident year basis 意外年度基准 A#Y:VavQ?
accommodation 通融;贷款 ],Yy)<e.
accommodation bill 通融票据;空头票据 13+.>
accommodation party 汇票代发人 /*MioaQB}p
account balance 帐户余额;帐户结余 ABcB-V4
account book 帐簿 `\f 3Ij,
account collected in advance 预收款项 5]n\E?V'L
account current book 往来帐簿
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account of after-acquired property 事后取得的财产报告 l z-I[*bA
account of defaulter 拖欠帐目 zE~Xxp
account payable 应付帐款 1xInU_SPf
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '.&Y)A6!
account receivable 应收帐款 Sb(OG 6
account receivable report 应收帐款报表 z"Mk(d@-E
account statement 结单;帐单;会计财务报表 IhOAMH1
account title 帐户名称;会计科目 QWtDZ>
accountant's report 会计师报告 ^b.#4i(v
Accountant's Report Rules 会计师报告规则 4]6-)RHFB
accounting and auditing procedure 会计与审计程序;会计与核数程序 b
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Accounting Arrangements 《会计安排》 iu3L9UfL[
accounting basis 会计基础 nv\K!wZI=b
accounting by Official Receiver 破产管理署署长呈交的帐目 7Gy:T47T\@
Accounting Circular 《会计通告》 ?'_6M4UKa
accounting class 会计类别 ;#:AM;
accounting date 记帐日期;会计结算日期 dCeLW
accounting for money 款项核算 5JHEBw5W%
Accounting Officer 会计主任 _
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accounting period 会计报告期;会计期 3R0ioi 7
accounting policy 会计政策;会计方针 V:vqt@
accounting practice 会计惯例 DTSf[zP/
accounting principle 会计准则 :2K@{~8r
accounting record 会计记录 e['<.Yf+
accounting report 会计报告 `.J17mQe"
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :q?#$?
Accounting Society of China 中国会计学会 %"eR0Lj+zq
accounting statement 会计报表 D~#%^a+Aq_
accounting system 会计制度;会计系统 .ws86stFSb
accounting transaction 会计事项;帐务交易 *l=(?Pe<
accounting treatment 会计处理
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accounting year 会计年度 s^K2,D]P
accretion 增值;添加 t"Ah]sD
accrual 应计项目;应累算数目 Z&U:KrFH
accrual basis 应计制;权责发生制 =4l @A>
accrual basis accounting 应计制会计;权责发生制会计 @&
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accrue 应累算;应计 !&9(D^
accrued benefit 应累算利益 ,Aai-AGG@
accrued charges 应计费用 Y~e)3e
accrued cumulative preference share dividend 应累算的累积优先股股息 b?c/J{me
accrued expenses 应累算费用 -J8Hsqf@
accrued interest payable 应付利息;应计未付利息 EO~L.E%W
accrued interest receivable 应收利息;应计未收利息 }YVF
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accrued right 累算权益 ts9wSx~[+
accruing profit 应累算的利润 *tgu@9b
accumulated fiscal reserve 累积财政储备 uYWD.]X;[
accumulated profit 累积利润;滚存溢利 Fxc_s/^=t
accumulated reserve 累积储备 7eAV2.
accumulation of surplus income 累积收益盈余 &N._}ts
acquired assets 既得资产 J=k=cFUX
acquisition 收购;购置;取得 9)NKI02M|
acquisition cost 购置成本 (:HT|gKoE
acquisition expenses 购置费用 28`s+sH
acquisition of 100% interest 收购全部股权 tH44\~
acquisition of control 取得控制权 8B:y46
acquisition of fixed assets 购置固定资产 `Z8k#z'bN
acquisition of shell “买壳” mfN'+`r
acquisition price 收购价 kDMvTVd
act of God 天灾 /Pkz3
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acting partner 执事合伙人 7HBf^N.
active market 买卖活跃的市场;交投畅旺的市场;旺市 }cr'o"4
active partner 积极参与的合伙人 _p*8ke
active trading 交投活跃
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actual circulation 实际流通 .<F46?HS
actual cost 实际成本 #[bL9R5NC
actual expenditure 实际开支;实际支出 3ie
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actual income 实际入息;实际收入;实际收益 ; B
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actual market 现货市场 {;u,04OVK
actual price 现货价;实际价格 oV
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actual profit 实际利润 >Vjn]V5y
actual quotation 实盘;实际价位;实际报价 L_RVHvA=M/
actual year basis 按实际年度计算 ?'z/S5&j
actuals 实货 V<W;[#"
actuarial investigation 精算调查 XhHgXVVGG<
actuarial principle 精算原则 o+'|j#P
actuarial report 精算师报告 VMRfDaO9
Actuarial Society of Hong Kong 香港精算学会 _ERtL5^
actuarial valuation 精算师估值 >&KH!:OX|
actuary 精算师 7I
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ad referendum agreement 暂定协议;有待覆核的协定 '<BLkr# @
ad valorem duty 从价税;按值征税 CqlxE/|
ad valorem duty system 从价税制 eIY`RMo
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ad valorem fee 从价费 Nw1*);b[y
ad valorem tariff 从价关税 WSu6chz)
additional allowance 额外免税额 $t.oGd@N
additional amount for unexpired risk 未过期风险的额外款额 Sb /?<$>
additional assessable profit 补加应评税利润
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additional assessment 补加评税 .Y;f9R
additional commitment 额外承担 w;`Jj-
additional commitment vote 额外承担拨款 `\62 iUN
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 = IRot
additional dependent parent allowance 供养父母额外免税额 Y~g{9 <!
additional provision 额外拨款 1vj@qw3
additional stamp duty 附加印花税 =JIceLL
additional tax 补加税罚款;补加税款 ;v@ G
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Fm0d0j
adjudged bankrupt 被裁定破产 Ne1Oz}
adjudicated bankrupt 裁定破产人 /DHgwpJ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 {MUiK5:
adjudication of bankruptcy 裁定破产;宣告破产 S3ooG1 4Ls
adjudication of insolvency 裁定无力偿还债务 IDH~nMz
adjusted actual 经调整的实数;调整后的实数 0N$7(.
adjusted current assets 经调整的流动资产;调整后的流动资产 P\7*ql`
adjusted figure 经调整的数字;调整后的数额 .cHgYHa
adjusted liabilities 经调整的负债;调整后的负债 I.jqC2G
adjusted loss 经调整的亏损;调整后的亏损 ?f"5yQ-B
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 at_*Zh(
adjusted profit 经调整的利润;调整后的利润 m7'<k1#"Y
adjusted surplus 经调整的盈余额;调整后的盈余额 \mc0fY
adjusted value 经调整的价值;调整后的价值 5p[}<I{
adjustment 调整;修订;理算〔保险〕 z}!g2d
adjustment centre 调剂中心 W/!P1M n
adjustment lag 调整过程的时间差距;调整时差 ?[Lk]A&"L2
adjustment mechanism 调整机制 CW
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adjustment of loss 亏损调整 4@
adjustment process 调整过程;调整程序 &L+uu',M0c
adjustment range 调整幅度 iQgg[
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administered exchange rate 受管制汇率 \
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