A: {O)&5
lWvd"Vlt
A share A股;甲类股份 $4
Uy3C+6
abatement of tax 减税;减扣免税额 s? k[_|)!
ABN AMRO Bank N.V. 荷兰银行 7h1gU
above-the-line expenditure 线上项目支出;经常预算支出 NrcCUZ .:N
above-the-line receipt 线上项目收入;经常预算收入 rzDJH:W{2
ABSA Asia Limited 南非联合亚洲有限公司 K*$#D1hG
absolute change 绝对数值变更 {R;M`EU>
absolute expenditure 实际开支 V%lGJ]ZEa
absolute guideline figure 绝对准则数字 C`wI6!
absolute interest 绝对权益 D}sGBsOW
absolute order of discharge 绝对破产解除令 #~;8#!X
absolute profit margin 绝对利润幅度 'qAfei']
absolute value 实值;绝对值 P*`xiTA
absolutely vested interest 绝对既得权益 Cg pT(E\E
absorbed cost 已吸收成本;已分摊成本 9Z'eBp
absorption 吸收;分摊;合并 CDnz
&?
absorption rate 吸收率;摊配率;分摊率 &Fjilx'k
ACB Finance Limited 亚洲商业财务有限公司 :-La
$I>
acceptable form of reciprocity 合理的互惠条件 493i*j5r)l
acceptable rate 适当利率;适当汇率 \_nmfTr!K
acceptance agreement 承兑协议 Y,btL'[W
acceptance for honour 参加承兑 mndl~/
acceptor 承兑人;接受人;受票人 v&2@<I>
acceptor for honour 参加承兑人 DA`sm
accident insurance 意外保险 od*Z$Hb>'
Accident Insurance Association of Hong Kong 香港意外保险公会 @T1+b"TC
accident insurance scheme 意外保险计划 p"IS"k%
accident year basis 意外年度基准 ?K {1S
accommodation 通融;贷款 '%C.([
accommodation bill 通融票据;空头票据 7CM03R[P
accommodation party 汇票代发人 2Fg t)`{!
account balance 帐户余额;帐户结余 _`i%9Ad.4
account book 帐簿 Fx5d@WNa>
account collected in advance 预收款项 ih |Ky+ !
account current book 往来帐簿 2,V+?'^j
account of after-acquired property 事后取得的财产报告 :gscW&k
account of defaulter 拖欠帐目 ([b!$o<v
account payable 应付帐款 yr
2L
account payee only [A/C payee only] 只可转帐;存入收款人帐户 86fK=G:>
account receivable 应收帐款 (%y c5+f!
account receivable report 应收帐款报表 'QojSq
account statement 结单;帐单;会计财务报表 e~.?:7t
account title 帐户名称;会计科目 :5<
9/
accountant's report 会计师报告 F(9
Y/UXH
Accountant's Report Rules 会计师报告规则 #0hNk%X=
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,GkW. vEU
Accounting Arrangements 《会计安排》 <W59mweW#5
accounting basis 会计基础 q|i%)V`)-
accounting by Official Receiver 破产管理署署长呈交的帐目 ~X<cG=p~u
Accounting Circular 《会计通告》 )S}; k=kG
accounting class 会计类别 t-*|Hfp*^
accounting date 记帐日期;会计结算日期 92]ZiL?k
accounting for money 款项核算 m+2`"1IE[
Accounting Officer 会计主任 uk[< 6oxz
accounting period 会计报告期;会计期 %m{.l4/!O
accounting policy 会计政策;会计方针 %=9yzIjbAt
accounting practice 会计惯例 3'*%R48P`
accounting principle 会计准则 "lz[zFnO
accounting record 会计记录 r p
@
accounting report 会计报告 >q@Sd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]]=fA 4(
Accounting Society of China 中国会计学会 0T#xM( q[K
accounting statement 会计报表 DwmU fZp
accounting system 会计制度;会计系统 Fiu!!M6
accounting transaction 会计事项;帐务交易 n<<=sj$\!
accounting treatment 会计处理 (s$u_aq77
accounting year 会计年度 #3K,V8(
accretion 增值;添加 EEs-&
accrual 应计项目;应累算数目 W.`Xm(y
accrual basis 应计制;权责发生制 guOSO@
accrual basis accounting 应计制会计;权责发生制会计 XQ3*
accrue 应累算;应计 G/z\
^Q
accrued benefit 应累算利益 >$naTSJq
accrued charges 应计费用 3<Z'F}lg
accrued cumulative preference share dividend 应累算的累积优先股股息 ;=-j;x
accrued expenses 应累算费用 6UW:l|}4#2
accrued interest payable 应付利息;应计未付利息 /pN'K5@
accrued interest receivable 应收利息;应计未收利息 Cb{A:\>Q{
accrued right 累算权益 yw.~trF&%
accruing profit 应累算的利润 qfGtUkSSb
accumulated fiscal reserve 累积财政储备 2Za,4'
accumulated profit 累积利润;滚存溢利 u-QO>3oY6
accumulated reserve 累积储备 l{6` k<J(
accumulation of surplus income 累积收益盈余 y=9Dxst"V
acquired assets 既得资产 aM{@1mBm
acquisition 收购;购置;取得 & &" 'dL
acquisition cost 购置成本 _2m[(P9d
acquisition expenses 购置费用 Xqg.kX
acquisition of 100% interest 收购全部股权 ~mK-8U4>K,
acquisition of control 取得控制权
i}`_H^
acquisition of fixed assets 购置固定资产 d]CviQUq
acquisition of shell “买壳” =@JS88+
acquisition price 收购价 +[whh
act of God 天灾 jF2[bzY4
acting partner 执事合伙人 cophAP
active market 买卖活跃的市场;交投畅旺的市场;旺市 6h2x~@
active partner 积极参与的合伙人 ,](v?v.[4
active trading 交投活跃
,v*p
actual circulation 实际流通 Any Zi'
actual cost 实际成本 Dd0Qp-:2
actual expenditure 实际开支;实际支出 E7gHi$
actual income 实际入息;实际收入;实际收益 BbrT f"`
actual market 现货市场 w|}W(=#
actual price 现货价;实际价格 =t3vbV
actual profit 实际利润 E kBae=
actual quotation 实盘;实际价位;实际报价 CF|moc:;
actual year basis 按实际年度计算 *D?((_+
actuals 实货 r(:
8!=~K
actuarial investigation 精算调查 3}B5hht"D
actuarial principle 精算原则 S<eZ d./p6
actuarial report 精算师报告 4=Tpi`
Actuarial Society of Hong Kong 香港精算学会 5pRY&6So
actuarial valuation 精算师估值 [jl2\3*
actuary 精算师 -BA"3 S
ad referendum agreement 暂定协议;有待覆核的协定 -`!_h[
ad valorem duty 从价税;按值征税 d7"U WY^
ad valorem duty system 从价税制 I9}+(6
ad valorem fee 从价费 )L |tn
ad valorem tariff 从价关税 m~u|VgD
additional allowance 额外免税额 (Sth:{;
additional amount for unexpired risk 未过期风险的额外款额 F!7f_m0=
additional assessable profit 补加应评税利润 '7xxCj/*
additional assessment 补加评税 >`7OcjLg
additional commitment 额外承担 T8$%9&j!UE
additional commitment vote 额外承担拨款 rI0)F
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 atY*8I|
additional dependent parent allowance 供养父母额外免税额
3L%WVCB
additional provision 额外拨款 $gVLk.
additional stamp duty 附加印花税 h/I@_?k+
additional tax 补加税罚款;补加税款 eo1&.FQu
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 jHAWK9fa
adjudged bankrupt 被裁定破产 k)`$%[K8
adjudicated bankrupt 裁定破产人 })@tA<+
adjudication fee 裁定费;评定印花税额手续费;评估契据费 6Z~Ya\~.g.
adjudication of bankruptcy 裁定破产;宣告破产 M#OHY*
adjudication of insolvency 裁定无力偿还债务 W|ReLM\
adjusted actual 经调整的实数;调整后的实数 Dd| "iA
adjusted current assets 经调整的流动资产;调整后的流动资产 dh&W;zs
adjusted figure 经调整的数字;调整后的数额 tC&fAE:S
adjusted liabilities 经调整的负债;调整后的负债 b.#^sm//
adjusted loss 经调整的亏损;调整后的亏损 8+"10q-
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 3->,So0Y
adjusted profit 经调整的利润;调整后的利润 Hqvc7 -c6
adjusted surplus 经调整的盈余额;调整后的盈余额 LeY+p]n~
adjusted value 经调整的价值;调整后的价值 r4E`'o[
adjustment 调整;修订;理算〔保险〕 {Q)dU-\
adjustment centre 调剂中心 E{uf\Fc
adjustment lag 调整过程的时间差距;调整时差 G%a] j
adjustment mechanism 调整机制 ZA0i)(j*Mn
adjustment of loss 亏损调整 6m9 7_NRO
adjustment process 调整过程;调整程序 %=V" CJ$|
adjustment range 调整幅度 0$tjNye
administered exchange rate 受管制汇率 tXt:HVN