A: 9|S` ub'
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A share A股;甲类股份 =<<3Pkv7@
abatement of tax 减税;减扣免税额 oaDsk<(j;R
ABN AMRO Bank N.V. 荷兰银行 s([Wn)I
above-the-line expenditure 线上项目支出;经常预算支出 {sC=J hs-
above-the-line receipt 线上项目收入;经常预算收入 |&hU=J
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ABSA Asia Limited 南非联合亚洲有限公司 f e
$Wu
absolute change 绝对数值变更 <5Mrp"C[i
absolute expenditure 实际开支 -0,4egj3
absolute guideline figure 绝对准则数字 xT F=Y_
absolute interest 绝对权益 Y&'8VdW
absolute order of discharge 绝对破产解除令 o+g4p:Mf
absolute profit margin 绝对利润幅度 -'C!"\%
absolute value 实值;绝对值 MPRO
!45Z
absolutely vested interest 绝对既得权益 @5}gsC
absorbed cost 已吸收成本;已分摊成本 ?(im+2
absorption 吸收;分摊;合并 iG[?
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absorption rate 吸收率;摊配率;分摊率 wTpD1"_R
ACB Finance Limited 亚洲商业财务有限公司 GH3#E*t+[
acceptable form of reciprocity 合理的互惠条件 B[xR-6phW
acceptable rate 适当利率;适当汇率 mPmB6q%)]
acceptance agreement 承兑协议 GzdgL"M[
acceptance for honour 参加承兑 {:Vf0Mhb
acceptor 承兑人;接受人;受票人 C;sgK
acceptor for honour 参加承兑人 `X+j2TmS
accident insurance 意外保险 FpkXOj?*
Accident Insurance Association of Hong Kong 香港意外保险公会 P&t;WPZ
accident insurance scheme 意外保险计划 &
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accident year basis 意外年度基准 F
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accommodation 通融;贷款 mTEVFm
accommodation bill 通融票据;空头票据 ;1LG&h,K
accommodation party 汇票代发人 ( D}"&2
account balance 帐户余额;帐户结余 xtJAMo>g
account book 帐簿 9
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account collected in advance 预收款项 lvufk VG|
account current book 往来帐簿 |R'i:=
account of after-acquired property 事后取得的财产报告 J#7(]!;F
account of defaulter 拖欠帐目 /Antb6E
account payable 应付帐款 [(cL/_
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Jqg3.2q
account receivable 应收帐款 ULvVD6RQ47
account receivable report 应收帐款报表 IH3FK!>6
account statement 结单;帐单;会计财务报表 5V|tXsy:
account title 帐户名称;会计科目 POBp
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accountant's report 会计师报告 MCAXt1sL&E
Accountant's Report Rules 会计师报告规则 YkbO&~.
accounting and auditing procedure 会计与审计程序;会计与核数程序 31 ]7z
Accounting Arrangements 《会计安排》 %\yK5V5
accounting basis 会计基础 caD5Pod4
accounting by Official Receiver 破产管理署署长呈交的帐目 >i8~dEbB
Accounting Circular 《会计通告》 Ve14rn
accounting class 会计类别 $j
!8?
accounting date 记帐日期;会计结算日期 4!2SS
accounting for money 款项核算 <R~KM=rL
Accounting Officer 会计主任 @9_)On9hZ
accounting period 会计报告期;会计期 J<_ 1z':W)
accounting policy 会计政策;会计方针 WTu{,Q
accounting practice 会计惯例 _5h0@^m7y
accounting principle 会计准则 )[DpK=[N^p
accounting record 会计记录 oYqE*mA
accounting report 会计报告 Fd"WlBYy0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @}G|R\2P
Accounting Society of China 中国会计学会 3"B+xbe=
accounting statement 会计报表 +UaO<L
accounting system 会计制度;会计系统 Q2$/e+
accounting transaction 会计事项;帐务交易 <`mOU}0)
accounting treatment 会计处理 2B'^`>+8S
accounting year 会计年度 nCB[4
accretion 增值;添加 !47A$sQ
accrual 应计项目;应累算数目 u-M] Az-
accrual basis 应计制;权责发生制 dMgbW<uAu
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 s7Qyfe&>
accrued benefit 应累算利益 0nT%Slbih
accrued charges 应计费用 5@.zz"o.`
accrued cumulative preference share dividend 应累算的累积优先股股息 .9I_NG
accrued expenses 应累算费用 WFpl1O73
accrued interest payable 应付利息;应计未付利息 D`fc7m
accrued interest receivable 应收利息;应计未收利息 $Q,n+ /
accrued right 累算权益 [+7"{UvT
accruing profit 应累算的利润 !pV<n
accumulated fiscal reserve 累积财政储备 iDR6?f P
accumulated profit 累积利润;滚存溢利 5{fwlA
accumulated reserve 累积储备 sx90lsu
accumulation of surplus income 累积收益盈余 *e, CDV
acquired assets 既得资产 FP@A;/c
acquisition 收购;购置;取得 "9u-lcQ\
acquisition cost 购置成本 t*rp3BIG
acquisition expenses 购置费用 Obg@YIwn
acquisition of 100% interest 收购全部股权 k2wBy'M.'
acquisition of control 取得控制权 %)dI2 J^Xf
acquisition of fixed assets 购置固定资产 7ozYq_ $
acquisition of shell “买壳” 2:n|x5\H
acquisition price 收购价 ,iohfZz
act of God 天灾 XNK
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acting partner 执事合伙人 1y(iE C
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,^M]yr
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active partner 积极参与的合伙人 v6KL93
active trading 交投活跃 TVj1C
actual circulation 实际流通 <f[9j u
actual cost 实际成本 ~"RQ!&U
actual expenditure 实际开支;实际支出 l4DeX\ly7f
actual income 实际入息;实际收入;实际收益 @#1cx
actual market 现货市场 lW&[mnR
actual price 现货价;实际价格 7ia"u+Y
actual profit 实际利润 4g S[D
actual quotation 实盘;实际价位;实际报价 d[yrNB6|
actual year basis 按实际年度计算 i~(#S8U4d
actuals 实货
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actuarial investigation 精算调查 G@;Nz i89
actuarial principle 精算原则 # e$\~c Pd
actuarial report 精算师报告 %d ZM9I0
Actuarial Society of Hong Kong 香港精算学会 dV$3u"9
actuarial valuation 精算师估值 !OV|I
actuary 精算师 MyK^i2eD
ad referendum agreement 暂定协议;有待覆核的协定 V5cb}xx
ad valorem duty 从价税;按值征税 ?V.ig
ad valorem duty system 从价税制 0%#t[usY
ad valorem fee 从价费 {kT#o3,>w6
ad valorem tariff 从价关税 2c!h2$w
additional allowance 额外免税额 !Q[;5Lqt
additional amount for unexpired risk 未过期风险的额外款额 Mi_[9ku>%
additional assessable profit 补加应评税利润 -%saeX Wo
additional assessment 补加评税 gjO
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additional commitment 额外承担 q`h7H][(A
additional commitment vote 额外承担拨款 sn2r>m3
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4p*?7g_WVH
additional dependent parent allowance 供养父母额外免税额 v4X_v!CQ
additional provision 额外拨款 U[blq
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additional stamp duty 附加印花税 `6dy
U_f
additional tax 补加税罚款;补加税款 ;CLR{t(N#V
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Qu!O
V]Cc
adjudged bankrupt 被裁定破产 6R0D3kW
adjudicated bankrupt 裁定破产人 |Tj`qJGVw
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5ENov!$H
adjudication of bankruptcy 裁定破产;宣告破产 +k#mvPq
adjudication of insolvency 裁定无力偿还债务 @2QJm
adjusted actual 经调整的实数;调整后的实数 %{7$\|;J'
adjusted current assets 经调整的流动资产;调整后的流动资产 _a?wf!4>P
adjusted figure 经调整的数字;调整后的数额 &;'w8_K"^
adjusted liabilities 经调整的负债;调整后的负债 B/kcb(5v
adjusted loss 经调整的亏损;调整后的亏损 {\
A
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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 ADuZ}]
adjusted profit 经调整的利润;调整后的利润 DX]z=d)tc
adjusted surplus 经调整的盈余额;调整后的盈余额 ?+5"
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adjusted value 经调整的价值;调整后的价值 bEBZ!ghU
adjustment 调整;修订;理算〔保险〕 ddGkk@C
A
adjustment centre 调剂中心 ?*B;514
adjustment lag 调整过程的时间差距;调整时差 }M;sz
adjustment mechanism 调整机制 8 ))I$+
adjustment of loss 亏损调整 [~zE,!
adjustment process 调整过程;调整程序 (or =f`
adjustment range 调整幅度 OJh+[bf"
administered exchange rate 受管制汇率 j 8~Gv=(h