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A share A股;甲类股份 PI5a'k0F
abatement of tax 减税;减扣免税额 0';U3:=i,
ABN AMRO Bank N.V. 荷兰银行 ^q$m>|KI
above-the-line expenditure 线上项目支出;经常预算支出 a0]n>C`~
above-the-line receipt 线上项目收入;经常预算收入 yL#bZ9W
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ABSA Asia Limited 南非联合亚洲有限公司 c2aW4TX2
absolute change 绝对数值变更 >>nt3q
absolute expenditure 实际开支 sr*3uI-)L
absolute guideline figure 绝对准则数字 >kLUQ%zE@
absolute interest 绝对权益 o_K.
+^$
absolute order of discharge 绝对破产解除令 0bt"U=x4
absolute profit margin 绝对利润幅度 g3`:d)|
absolute value 实值;绝对值 h ?Ni5
absolutely vested interest 绝对既得权益 wy1xZQ<5
absorbed cost 已吸收成本;已分摊成本 f'2Ufd|J|
absorption 吸收;分摊;合并 <A_L Zi
absorption rate 吸收率;摊配率;分摊率 mqx#N
%
ACB Finance Limited 亚洲商业财务有限公司 5dPPm%U{
acceptable form of reciprocity 合理的互惠条件 &QoV(%:]
acceptable rate 适当利率;适当汇率 J!5>8I(_wX
acceptance agreement 承兑协议 x2KIGG^
acceptance for honour 参加承兑 xXJl Qbs
acceptor 承兑人;接受人;受票人 Pz/bne;=
acceptor for honour 参加承兑人 t.7KS:
accident insurance 意外保险 J=*X%^jX9Z
Accident Insurance Association of Hong Kong 香港意外保险公会 J'%
accident insurance scheme 意外保险计划 e{~3&
accident year basis 意外年度基准 "|\G[xLOaW
accommodation 通融;贷款 c5 ($*tTT
accommodation bill 通融票据;空头票据 |K H&,
accommodation party 汇票代发人 (eOzntp8
account balance 帐户余额;帐户结余 5c W2
account book 帐簿 :+G1=TuXw~
account collected in advance 预收款项 O7MFKAaD
account current book 往来帐簿 SR4cR)Iz
account of after-acquired property 事后取得的财产报告 ^D{!!)O
account of defaulter 拖欠帐目 D(m2^\O[
account payable 应付帐款 }qa8o
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4}4
K6y<q
account receivable 应收帐款 ?0{8fGM4
account receivable report 应收帐款报表 cr&sI=i
account statement 结单;帐单;会计财务报表 ex-0@
account title 帐户名称;会计科目 ncGg@$E
accountant's report 会计师报告 }=+J&cR
Accountant's Report Rules 会计师报告规则 } ! jk
accounting and auditing procedure 会计与审计程序;会计与核数程序 p\7(`0?8VN
Accounting Arrangements 《会计安排》 3Pj 6(
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accounting basis 会计基础 k4:e0Wd
accounting by Official Receiver 破产管理署署长呈交的帐目 e)Be*J]4
Accounting Circular 《会计通告》 uh][qMyLM
accounting class 会计类别 f:=y)+@1My
accounting date 记帐日期;会计结算日期 x/UmpJD+
accounting for money 款项核算
S#kA$yO
Accounting Officer 会计主任 sO5~
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accounting period 会计报告期;会计期 %`kO\q_
accounting policy 会计政策;会计方针 sbxOnwP\
accounting practice 会计惯例 K!JXsdHK
accounting principle 会计准则 2]$
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accounting record 会计记录 y rSTU-5u
accounting report 会计报告 D9cpw0{nc
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |Sne\N>%
Accounting Society of China 中国会计学会 &L88e\
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accounting statement 会计报表 g3}K
accounting system 会计制度;会计系统 )&Bf%1>
accounting transaction 会计事项;帐务交易 |6M:JI8
accounting treatment 会计处理 JD Q7
accounting year 会计年度 .d^XM
accretion 增值;添加 +zU[rhMk'
accrual 应计项目;应累算数目 &vDK6w,
accrual basis 应计制;权责发生制 LSR{N|h+)
accrual basis accounting 应计制会计;权责发生制会计 B.e3IM0
accrue 应累算;应计 PD-<D~7
accrued benefit 应累算利益 {z4v_[-2CF
accrued charges 应计费用 hzT,0<nw
accrued cumulative preference share dividend 应累算的累积优先股股息 <"93
accrued expenses 应累算费用 Zn
v3h
accrued interest payable 应付利息;应计未付利息 $IM}d"/9
accrued interest receivable 应收利息;应计未收利息 qmWK8}F.cE
accrued right 累算权益 yX^/Oc@j
accruing profit 应累算的利润 w?r
accumulated fiscal reserve 累积财政储备 'zEmg}
accumulated profit 累积利润;滚存溢利 |>/T*zk<
accumulated reserve 累积储备 Rl. YF+YH
accumulation of surplus income 累积收益盈余 b,Z\{M:f;F
acquired assets 既得资产 rq[+p
acquisition 收购;购置;取得 D 7D:?VoR
acquisition cost 购置成本 {Qe7/ln!
acquisition expenses 购置费用 gPo3jw o$
acquisition of 100% interest 收购全部股权 e^N6h3WF
acquisition of control 取得控制权 *J ]2"~_.
acquisition of fixed assets 购置固定资产 ?89K
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acquisition of shell “买壳” l7+[Zn/v *
acquisition price 收购价 z A ~aiX
act of God 天灾 H pZD^h?L
acting partner 执事合伙人 _(qU%B
active market 买卖活跃的市场;交投畅旺的市场;旺市 _a~uIGN
active partner 积极参与的合伙人 p41TSALq
active trading 交投活跃 ;tBc&LJ?
actual circulation 实际流通 ODggGB` H`
actual cost 实际成本 ^an3&
actual expenditure 实际开支;实际支出 $KmhG1*s
actual income 实际入息;实际收入;实际收益 I;Sg9`k=
actual market 现货市场 4Jf6uhaE
actual price 现货价;实际价格 4
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actual profit 实际利润 5Tl3k=o}
actual quotation 实盘;实际价位;实际报价 Ti{~
actual year basis 按实际年度计算 %, Pwo{SH
actuals 实货 k*?Axk#
actuarial investigation 精算调查 e\9H'$1\
actuarial principle 精算原则 P5qY|_
actuarial report 精算师报告 dbmty|d
Actuarial Society of Hong Kong 香港精算学会 a*qf\&Vb|
actuarial valuation 精算师估值 */T.]^
actuary 精算师 -naj.omG|
ad referendum agreement 暂定协议;有待覆核的协定 9XH}/FcP_O
ad valorem duty 从价税;按值征税 gbC!>LV
ad valorem duty system 从价税制 `4@
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ad valorem fee 从价费 /C'dW
ad valorem tariff 从价关税 wDL dmrB
additional allowance 额外免税额 xE[CNJ%t^,
additional amount for unexpired risk 未过期风险的额外款额 g[#4`Q<.
additional assessable profit 补加应评税利润 &!adW@y
additional assessment 补加评税 K+`$*vS~ws
additional commitment 额外承担 qoifzEc`U
additional commitment vote 额外承担拨款 ,h#U<CnP#
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^Hdru]A$2
additional dependent parent allowance 供养父母额外免税额 $bGe1
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additional provision 额外拨款 nB8JdM2h{
additional stamp duty 附加印花税 T|/B}srm
additional tax 补加税罚款;补加税款 _#kjiJj*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 zvDg1p
adjudged bankrupt 被裁定破产 S7I8BS[*v
adjudicated bankrupt 裁定破产人 ]]InD N
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }"sZ)FE
adjudication of bankruptcy 裁定破产;宣告破产 NV[_XXTv7
adjudication of insolvency 裁定无力偿还债务 IK
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adjusted actual 经调整的实数;调整后的实数 Ja*k|Rz~
adjusted current assets 经调整的流动资产;调整后的流动资产 k~YZT 8
adjusted figure 经调整的数字;调整后的数额 jn+M L
&
adjusted liabilities 经调整的负债;调整后的负债 W@T_-pTCjK
adjusted loss 经调整的亏损;调整后的亏损 1]yjhw9g
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 3RW3<n
adjusted profit 经调整的利润;调整后的利润 f19~B[a
adjusted surplus 经调整的盈余额;调整后的盈余额 9rCvnP=
adjusted value 经调整的价值;调整后的价值 _:0)uR LS
adjustment 调整;修订;理算〔保险〕 _w'N
adjustment centre 调剂中心 _(TYR*
adjustment lag 调整过程的时间差距;调整时差 q%RPAe
adjustment mechanism 调整机制 ;'|Mt)\
adjustment of loss 亏损调整 =LUDg7P
adjustment process 调整过程;调整程序 dV:vM9+x
adjustment range 调整幅度 ,rO>5$ w.
administered exchange rate 受管制汇率 +RuPfw{z