A: n7vLw7
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A share A股;甲类股份 zXB]Bf3TH
abatement of tax 减税;减扣免税额 z]k
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ABN AMRO Bank N.V. 荷兰银行 Sa&~\!0t
above-the-line expenditure 线上项目支出;经常预算支出 B[ f{Ys
above-the-line receipt 线上项目收入;经常预算收入 's{-1aW
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 .P=uR8
absolute expenditure 实际开支 @= c{GAj
absolute guideline figure 绝对准则数字 #lyvb.;
absolute interest 绝对权益 %J`;
absolute order of discharge 绝对破产解除令 cU25]V^{\
absolute profit margin 绝对利润幅度 IbpE@C
absolute value 实值;绝对值 ufdC'2cp8
absolutely vested interest 绝对既得权益 ?ng?>!
absorbed cost 已吸收成本;已分摊成本 h^P>pI~
absorption 吸收;分摊;合并 `8F%bc54iw
absorption rate 吸收率;摊配率;分摊率 ,q#^_/?
ACB Finance Limited 亚洲商业财务有限公司 s)HbBt-
acceptable form of reciprocity 合理的互惠条件 z[Kxy1,
acceptable rate 适当利率;适当汇率 /KEPPp
acceptance agreement 承兑协议
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acceptance for honour 参加承兑 "F+
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acceptor 承兑人;接受人;受票人 US)wr
acceptor for honour 参加承兑人 G'(
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accident insurance 意外保险 -A9 !Y{Z
Accident Insurance Association of Hong Kong 香港意外保险公会 ,_T,B'a:
accident insurance scheme 意外保险计划 V/+r"l
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accident year basis 意外年度基准 n@BE*I<"
accommodation 通融;贷款 ^(8 i``V
accommodation bill 通融票据;空头票据 [pbX_
accommodation party 汇票代发人 J`O4]XRY
account balance 帐户余额;帐户结余 3V`K^X3
account book 帐簿 9AJ!7J#v"
account collected in advance 预收款项 Q8M&nf
account current book 往来帐簿 ',0~ \V
account of after-acquired property 事后取得的财产报告 UD*#!H
account of defaulter 拖欠帐目 Be2@9
account payable 应付帐款 i^uC4S~
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N_L&!%s
account receivable 应收帐款 !23W=N}82
account receivable report 应收帐款报表 `h S<F"
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account statement 结单;帐单;会计财务报表 >qx~m>2|8]
account title 帐户名称;会计科目 #hd<5+$U}l
accountant's report 会计师报告 0|{U"\
Accountant's Report Rules 会计师报告规则 d\, 4Wet;#
accounting and auditing procedure 会计与审计程序;会计与核数程序 O6;>]/`
Accounting Arrangements 《会计安排》 VzpPopD,QW
accounting basis 会计基础 Qd!;CoOmZs
accounting by Official Receiver 破产管理署署长呈交的帐目 7&klX
Accounting Circular 《会计通告》 /[[zAq{OA
accounting class 会计类别 |.:O$/ Tt[
accounting date 记帐日期;会计结算日期 1q~U3'l:$
accounting for money 款项核算 ue/6DwUv
Accounting Officer 会计主任 ~>D;2 S(a
accounting period 会计报告期;会计期 5S$HDO&
accounting policy 会计政策;会计方针 Vw9^otJu
accounting practice 会计惯例 dqUhp_f2qK
accounting principle 会计准则 ER5Q` H
accounting record 会计记录 g$dL5N7
accounting report 会计报告 @D"#B@j
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N jq#@*>[p
Accounting Society of China 中国会计学会 {L$b$u$7:
accounting statement 会计报表 ]-%ZN+
accounting system 会计制度;会计系统 'A!Dg
accounting transaction 会计事项;帐务交易 -5vc0"?E
accounting treatment 会计处理 A>>@&c:(
accounting year 会计年度 FEaf&'G]
accretion 增值;添加 tb/u@}")
accrual 应计项目;应累算数目 S97.O@V!$
accrual basis 应计制;权责发生制 =]xNpX)
accrual basis accounting 应计制会计;权责发生制会计 4g\a$7r
accrue 应累算;应计 ~uC4>+dk
accrued benefit 应累算利益 yc]ni.Hz
accrued charges 应计费用 V.Xz
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accrued cumulative preference share dividend 应累算的累积优先股股息 K^{`8E&A
accrued expenses 应累算费用 S;ulJ*qv
accrued interest payable 应付利息;应计未付利息 /gy;~eB01
accrued interest receivable 应收利息;应计未收利息 J-?\,N1R7
accrued right 累算权益 |,dMF2ADc
accruing profit 应累算的利润 QJdSNkc6
accumulated fiscal reserve 累积财政储备 &%qD Som3
accumulated profit 累积利润;滚存溢利 mSwOP
accumulated reserve 累积储备 dN |w;|M
accumulation of surplus income 累积收益盈余 .[2MPjg
acquired assets 既得资产 GetUCb%1
acquisition 收购;购置;取得 =#Vdz=.
acquisition cost 购置成本 2z0HB+Y}x
acquisition expenses 购置费用 i'e^[
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acquisition of 100% interest 收购全部股权 K/\#FJno
acquisition of control 取得控制权 7=QV ^G
acquisition of fixed assets 购置固定资产 <u2*(BM4
acquisition of shell “买壳” [p o+a@ %
acquisition price 收购价 Vg
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act of God 天灾 :WA o{|&
acting partner 执事合伙人 5)$U<^uy
active market 买卖活跃的市场;交投畅旺的市场;旺市 @/$mZ]|T
active partner 积极参与的合伙人 zZ32K@
active trading 交投活跃 oSa FmP
actual circulation 实际流通 %m+MEh"b5
actual cost 实际成本 [PX'J
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actual expenditure 实际开支;实际支出 7vj[ AOq3l
actual income 实际入息;实际收入;实际收益 ljt1:@SN(
actual market 现货市场 G~B
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actual price 现货价;实际价格 lh#GD"^(w&
actual profit 实际利润 TdQ^^{SRp
actual quotation 实盘;实际价位;实际报价 hLm9"N'Pf
actual year basis 按实际年度计算 ]LSa(7>EU
actuals 实货 E0O{5YF^T
actuarial investigation 精算调查 W^=89I4]
actuarial principle 精算原则 IB!Wrnj?
actuarial report 精算师报告 o~4n8
Actuarial Society of Hong Kong 香港精算学会 t&P5Zw*B
actuarial valuation 精算师估值 Tl%4L%
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actuary 精算师 3@"VS_;?
ad referendum agreement 暂定协议;有待覆核的协定 TS[Z<m
ad valorem duty 从价税;按值征税 :X4\4B*~
ad valorem duty system 从价税制 }SN'*w@E
ad valorem fee 从价费 *(>$4$9n
ad valorem tariff 从价关税 *e>:K$r
additional allowance 额外免税额 zfo.S[R@
additional amount for unexpired risk 未过期风险的额外款额 <M&]*|q>g%
additional assessable profit 补加应评税利润 so8-e
additional assessment 补加评税 l&|{uk
additional commitment 额外承担 w`7l;7[
additional commitment vote 额外承担拨款 ~IqT>
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zcZw}
additional dependent parent allowance 供养父母额外免税额 bs`/k&'
additional provision 额外拨款 =OHDp7GXO>
additional stamp duty 附加印花税 i
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additional tax 补加税罚款;补加税款 F
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wlpbfO e/
adjudged bankrupt 被裁定破产 C,<TAm
adjudicated bankrupt 裁定破产人 hT]p8m
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 X_YD[
adjudication of bankruptcy 裁定破产;宣告破产
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adjudication of insolvency 裁定无力偿还债务
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adjusted actual 经调整的实数;调整后的实数 _x'StD
adjusted current assets 经调整的流动资产;调整后的流动资产 *ap#*}r!Nk
adjusted figure 经调整的数字;调整后的数额 R|M:6]}
adjusted liabilities 经调整的负债;调整后的负债 xeH#)QJt
adjusted loss 经调整的亏损;调整后的亏损 A"k,T7B
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 ?#[K&$}
adjusted profit 经调整的利润;调整后的利润 % (.PRRI
adjusted surplus 经调整的盈余额;调整后的盈余额 Z*QRdB%,
adjusted value 经调整的价值;调整后的价值 6,h<0j{
adjustment 调整;修订;理算〔保险〕 Grub1=6l
adjustment centre 调剂中心 .Lp-'!i
adjustment lag 调整过程的时间差距;调整时差 'H9~rq7
adjustment mechanism 调整机制 Y~:7l5C
adjustment of loss 亏损调整 .iS]aJJ
adjustment process 调整过程;调整程序 *&PgDAQ
adjustment range 调整幅度 c"$_V
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administered exchange rate 受管制汇率 8xv\Zj +