A: sju. `f>-r
MH`f!%c
A share A股;甲类股份 k%/Z.4vQG
abatement of tax 减税;减扣免税额 r.[!n)*
ABN AMRO Bank N.V. 荷兰银行 o{?s\)aBa
above-the-line expenditure 线上项目支出;经常预算支出 U9IN# ;W
above-the-line receipt 线上项目收入;经常预算收入 G*mk 19Z
ABSA Asia Limited 南非联合亚洲有限公司 CP'?Om2
absolute change 绝对数值变更 O@'/B" &
absolute expenditure 实际开支 P$N\o @
absolute guideline figure 绝对准则数字 6N :fq
absolute interest 绝对权益 }X)mZyM [
absolute order of discharge 绝对破产解除令 1N1MD@C?P
absolute profit margin 绝对利润幅度 jw5Bbyk
absolute value 实值;绝对值 !V$m!i;
absolutely vested interest 绝对既得权益 G TNN4
absorbed cost 已吸收成本;已分摊成本 \$V~kgQ0
absorption 吸收;分摊;合并 }9aYU;9D
absorption rate 吸收率;摊配率;分摊率 V3xC"maA@
ACB Finance Limited 亚洲商业财务有限公司 @ bPQhn#(g
acceptable form of reciprocity 合理的互惠条件 tV9nC
acceptable rate 适当利率;适当汇率 QK%{\qu
acceptance agreement 承兑协议 O]~ cv^
acceptance for honour 参加承兑 #)tt}GX
acceptor 承兑人;接受人;受票人 ?^Q!=W<7
acceptor for honour 参加承兑人 SQ]&nDd
accident insurance 意外保险 TV#pUQ3K
Accident Insurance Association of Hong Kong 香港意外保险公会 .4Jea#M
&x
accident insurance scheme 意外保险计划 +S5"4<
accident year basis 意外年度基准 k!>MZ
accommodation 通融;贷款 :xm,Ok
accommodation bill 通融票据;空头票据 8{ 8J(~
accommodation party 汇票代发人 fl!8 \4
account balance 帐户余额;帐户结余 lDnF(
account book 帐簿 H.hF`n
account collected in advance 预收款项 E
Q-r
account current book 往来帐簿
HO/Ij
account of after-acquired property 事后取得的财产报告 OySIp[{tJ
account of defaulter 拖欠帐目 "Up3W%]SB
account payable 应付帐款 p2GkI/6)uu
account payee only [A/C payee only] 只可转帐;存入收款人帐户 y-)|u:~h
account receivable 应收帐款 {k%*j 4
account receivable report 应收帐款报表 3u^U\xB
account statement 结单;帐单;会计财务报表 !<Ma9%uC{
account title 帐户名称;会计科目 y9{KBM%h
accountant's report 会计师报告 1\=)b< y
Accountant's Report Rules 会计师报告规则 *R m>bLI
accounting and auditing procedure 会计与审计程序;会计与核数程序 >u
,Ac:
Accounting Arrangements 《会计安排》 u
K6R+a
accounting basis 会计基础 ) kfA5xi[
accounting by Official Receiver 破产管理署署长呈交的帐目 :$~)i?ge<5
Accounting Circular 《会计通告》 fr#Y<=Jo
accounting class 会计类别 [KLs}
~H
accounting date 记帐日期;会计结算日期 ]wMd!.lm-
accounting for money 款项核算 C}<j8a?
Accounting Officer 会计主任 g'ha7~w(p
accounting period 会计报告期;会计期 CH[U.LJQ-O
accounting policy 会计政策;会计方针 zt/b S/
accounting practice 会计惯例 y4PR&^l?g
accounting principle 会计准则 !1$QNxgi
accounting record 会计记录 =&;orP
accounting report 会计报告 e;GLPB
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S}f3b N
Accounting Society of China 中国会计学会 _[su?C
accounting statement 会计报表 w=Ac/12
accounting system 会计制度;会计系统 :hr% 6K7
accounting transaction 会计事项;帐务交易 !K-lO{Z^
accounting treatment 会计处理 "j;"\i0
accounting year 会计年度 r:]t9y>$<
accretion 增值;添加 }:<`L\8q\
accrual 应计项目;应累算数目 D1rXTI$$
accrual basis 应计制;权责发生制 dQT A^m
accrual basis accounting 应计制会计;权责发生制会计 +!h~T5Ck
accrue 应累算;应计 cVYDO*N2T
accrued benefit 应累算利益 >?aPXC
accrued charges 应计费用 XP'<\
accrued cumulative preference share dividend 应累算的累积优先股股息 o@*eC L=
accrued expenses 应累算费用 g X
75zso
accrued interest payable 应付利息;应计未付利息 &TJMop Vn
accrued interest receivable 应收利息;应计未收利息 v._Q XcE
accrued right 累算权益 meey5}
accruing profit 应累算的利润 Fk=Sx<TX
accumulated fiscal reserve 累积财政储备 }Q&zYC]d
accumulated profit 累积利润;滚存溢利 &YC Z
L
accumulated reserve 累积储备 h+=xG|1R[5
accumulation of surplus income 累积收益盈余 @SeInew;`l
acquired assets 既得资产 3D32'KO_"
acquisition 收购;购置;取得 kDbDG,O
acquisition cost 购置成本 O{b<UP'85
acquisition expenses 购置费用 wX5Yo{
acquisition of 100% interest 收购全部股权 $;7,T~{
acquisition of control 取得控制权 eB%hP9=:x
acquisition of fixed assets 购置固定资产 :0@R(ct;>
acquisition of shell “买壳” OH.^m6Z
acquisition price 收购价 Sggha~E2s
act of God 天灾 (mbC! !>
acting partner 执事合伙人 t6u>_She
active market 买卖活跃的市场;交投畅旺的市场;旺市 yvR3|
active partner 积极参与的合伙人
Q+@/.qJ
active trading 交投活跃 _=0%3Sh
actual circulation 实际流通 zwJ
B.4@
actual cost 实际成本 RP[^1
actual expenditure 实际开支;实际支出 &U*MLf83`
actual income 实际入息;实际收入;实际收益 %87D(h!.I4
actual market 现货市场 v~E\u
actual price 现货价;实际价格 vd<r}3i*
actual profit 实际利润 "#}Uh
actual quotation 实盘;实际价位;实际报价 ~5`p/.L)ZD
actual year basis 按实际年度计算 1i=lJmr
actuals 实货 ~EIK
actuarial investigation 精算调查 ~-2%^ovB
actuarial principle 精算原则 D)shWJRlvW
actuarial report 精算师报告 (h{"/sR
Actuarial Society of Hong Kong 香港精算学会 S
$j"'K
actuarial valuation 精算师估值 qZQB"Q.*
actuary 精算师 mnzB90<
ad referendum agreement 暂定协议;有待覆核的协定 hc7"0mVd{
ad valorem duty 从价税;按值征税 f2h`bO
ad valorem duty system 从价税制 10tlD<eYb
ad valorem fee 从价费 @S?`!=M
ad valorem tariff 从价关税 CgT5sk}
additional allowance 额外免税额 A-"2 sp*t
additional amount for unexpired risk 未过期风险的额外款额 -Cn x!g}
additional assessable profit 补加应评税利润 /UWv}f
0
additional assessment 补加评税 pW4O[v`
additional commitment 额外承担 e^!>W %.7Z
additional commitment vote 额外承担拨款 d23;c )'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \B/!}Tn;
additional dependent parent allowance 供养父母额外免税额 8O^<