A: J]"IT*-Ht
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A share A股;甲类股份 uG:xd0X+W
abatement of tax 减税;减扣免税额 =X24C'!Mpe
ABN AMRO Bank N.V. 荷兰银行 lk[
BS*
above-the-line expenditure 线上项目支出;经常预算支出 p$+.]
above-the-line receipt 线上项目收入;经常预算收入 \J?l7mG
ABSA Asia Limited 南非联合亚洲有限公司 m Bc2x8g)
absolute change 绝对数值变更
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absolute expenditure 实际开支 W]aX}>0
absolute guideline figure 绝对准则数字 [@4.<4Y
absolute interest 绝对权益 %Jb/HWC[
absolute order of discharge 绝对破产解除令 nyRQ/.3
absolute profit margin 绝对利润幅度 >P_/a,O8
absolute value 实值;绝对值 `9>1 w d
absolutely vested interest 绝对既得权益 Y5&mJp\G
absorbed cost 已吸收成本;已分摊成本 %9HL"
absorption 吸收;分摊;合并 vi8)U]6
absorption rate 吸收率;摊配率;分摊率 MmL)CT
ACB Finance Limited 亚洲商业财务有限公司 4xl}kmvv
acceptable form of reciprocity 合理的互惠条件 &X%vp?p
acceptable rate 适当利率;适当汇率 49Y_ze6L}
acceptance agreement 承兑协议 pf%B
acceptance for honour 参加承兑 0^G5 zQlj
acceptor 承兑人;接受人;受票人
e^ ZxU/e
acceptor for honour 参加承兑人 R{0nk
accident insurance 意外保险 h!4jl0oX]
Accident Insurance Association of Hong Kong 香港意外保险公会 g UAx8=h
accident insurance scheme 意外保险计划 O&vE 5%x
accident year basis 意外年度基准 {g@?\
accommodation 通融;贷款 )^q7s&p/
accommodation bill 通融票据;空头票据 y$h.k"x`
accommodation party 汇票代发人 (7k}ysc
account balance 帐户余额;帐户结余 &X`zk
account book 帐簿 EsK.g/d
account collected in advance 预收款项 6|HxBC#4
account current book 往来帐簿
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account of after-acquired property 事后取得的财产报告 NJqjW
account of defaulter 拖欠帐目 4IUdlb
account payable 应付帐款 NAnccB D!{
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lBN1OL[N
account receivable 应收帐款 'ai3f
account receivable report 应收帐款报表 =IC
cN|
account statement 结单;帐单;会计财务报表 I%#&@
account title 帐户名称;会计科目 Q}qw`L1
accountant's report 会计师报告 R{R'byre
Accountant's Report Rules 会计师报告规则 3Gyw^_{J
accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》 ]A%S&q
accounting basis 会计基础 |tVWmm^m
accounting by Official Receiver 破产管理署署长呈交的帐目 A6faRi703
Accounting Circular 《会计通告》 vk>EFm8l
accounting class 会计类别 FQp@/H^
accounting date 记帐日期;会计结算日期 gK
Uci
accounting for money 款项核算 >r8$vQ Gj
Accounting Officer 会计主任 8-.jf
accounting period 会计报告期;会计期 %'`L+y
accounting policy 会计政策;会计方针 qy$1+>f1
accounting practice 会计惯例 7LZA!3
accounting principle 会计准则 M>m+VsJV
accounting record 会计记录 Ee0}Xv
accounting report 会计报告 o
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )/4xR]
Accounting Society of China 中国会计学会 H-ewO8@
accounting statement 会计报表 1:Dm,d;
accounting system 会计制度;会计系统 23|R $s>}i
accounting transaction 会计事项;帐务交易 8Vf]K}d
accounting treatment 会计处理 |(Q !$
accounting year 会计年度 %<?U`o@*
accretion 增值;添加 {%PgR){qR
accrual 应计项目;应累算数目 -q6d&D'B+
accrual basis 应计制;权责发生制
J~=tR1k
accrual basis accounting 应计制会计;权责发生制会计 JrA\ V=K
accrue 应累算;应计 1*vt\,G
accrued benefit 应累算利益 WPXLN'w+
accrued charges 应计费用 *v6 j7<H
accrued cumulative preference share dividend 应累算的累积优先股股息 r{1xjAT
accrued expenses 应累算费用 4Y!_tZ>
accrued interest payable 应付利息;应计未付利息 _4lhwKYU
accrued interest receivable 应收利息;应计未收利息 *$/!.e
accrued right 累算权益 CgxGvM4
accruing profit 应累算的利润 }bM=)eUfX
accumulated fiscal reserve 累积财政储备 PEIf)**0N
accumulated profit 累积利润;滚存溢利 :0o,pndU
accumulated reserve 累积储备 ?loP18S
b
accumulation of surplus income 累积收益盈余 [:xpz,
acquired assets 既得资产 -!JnyD
acquisition 收购;购置;取得 tIJ?caX5=
acquisition cost 购置成本 j
$Unw
acquisition expenses 购置费用 ?VaAVxd29
acquisition of 100% interest 收购全部股权 XeRbn
acquisition of control 取得控制权 AC& }8w[>u
acquisition of fixed assets 购置固定资产 ~P5;k_&
acquisition of shell “买壳” P S [ifC
acquisition price 收购价 rh
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act of God 天灾 ,'>,N/JA
acting partner 执事合伙人 W2-1oS~ma
active market 买卖活跃的市场;交投畅旺的市场;旺市 SIr^\iiOB
active partner 积极参与的合伙人 530Z>
q
active trading 交投活跃 hDAxX=FM
actual circulation 实际流通 KB6'sj
actual cost 实际成本 R3\oLT4
actual expenditure 实际开支;实际支出 ,- FC
actual income 实际入息;实际收入;实际收益 !b:;O
+[
actual market 现货市场 S{. G=O
actual price 现货价;实际价格 .e|VW)
actual profit 实际利润 f.X<Mo
actual quotation 实盘;实际价位;实际报价 XZ1oV?Z4
actual year basis 按实际年度计算 %V2A}78
actuals 实货 r)Dln5F
actuarial investigation 精算调查 n(.U>_
P
actuarial principle 精算原则 (I7s[
actuarial report 精算师报告 WY3D.z-</
Actuarial Society of Hong Kong 香港精算学会 s4uYp
actuarial valuation 精算师估值 {T2=bK~
actuary 精算师 !T3b]0z
ad referendum agreement 暂定协议;有待覆核的协定 CUG3C
ad valorem duty 从价税;按值征税 ']cRSj.
ad valorem duty system 从价税制 64jFbbd-/
ad valorem fee 从价费 [<H'JsJl
ad valorem tariff 从价关税 "T+oXK\B
additional allowance 额外免税额 d>OLnG>
F
additional amount for unexpired risk 未过期风险的额外款额 =MCQNyf+
additional assessable profit 补加应评税利润 [ _Nw5_
additional assessment 补加评税 ,Q>RtV
additional commitment 额外承担 IA&NMf;{
additional commitment vote 额外承担拨款 +#Q\;;FNP
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *W&}}iL
additional dependent parent allowance 供养父母额外免税额 zFpM\{`[g
additional provision 额外拨款
AIK99
additional stamp duty 附加印花税 [(65^Zl`
additional tax 补加税罚款;补加税款 c"H59 jE
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (|kcSnF0
adjudged bankrupt 被裁定破产 ytkV"^1^
adjudicated bankrupt 裁定破产人 -Nn@c|fz
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?^l{t4
adjudication of bankruptcy 裁定破产;宣告破产 34e>R?J
adjudication of insolvency 裁定无力偿还债务 I(2qXOG
adjusted actual 经调整的实数;调整后的实数 qzbpLV|
adjusted current assets 经调整的流动资产;调整后的流动资产 A.@/~\
adjusted figure 经调整的数字;调整后的数额
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adjusted liabilities 经调整的负债;调整后的负债 TcjTF|q>
adjusted loss 经调整的亏损;调整后的亏损 Rx\.x? &
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 BZr$x8%ki
adjusted profit 经调整的利润;调整后的利润 2qQG
adjusted surplus 经调整的盈余额;调整后的盈余额 C[0*>W8o
adjusted value 经调整的价值;调整后的价值 T)Ohk(jK1
adjustment 调整;修订;理算〔保险〕 ,KO_h{mI<
adjustment centre 调剂中心 F!yr};@^p
adjustment lag 调整过程的时间差距;调整时差 Q3OGU} F
adjustment mechanism 调整机制 "?r=n@Kv
adjustment of loss 亏损调整 zVL"$ )
adjustment process 调整过程;调整程序 EqB3f_
adjustment range 调整幅度 L
UitY
administered exchange rate 受管制汇率 fP:26pK^