A: a) GLz
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A share A股;甲类股份 ~{'.9
abatement of tax 减税;减扣免税额 O]RP ?'vO
ABN AMRO Bank N.V. 荷兰银行 3{ i'8
above-the-line expenditure 线上项目支出;经常预算支出 #DpDmMP9R3
above-the-line receipt 线上项目收入;经常预算收入 wQJY,|.
ABSA Asia Limited 南非联合亚洲有限公司 54s+4R FL
absolute change 绝对数值变更 5an#,vCn{
absolute expenditure 实际开支 /10 I
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absolute guideline figure 绝对准则数字 B ?96d'A
absolute interest 绝对权益 :Lqz`
absolute order of discharge 绝对破产解除令 K?:rrd=7q
absolute profit margin 绝对利润幅度
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absolute value 实值;绝对值 wmdv
AMN
absolutely vested interest 绝对既得权益 %YLdie6c
absorbed cost 已吸收成本;已分摊成本 tKgPKWP
absorption 吸收;分摊;合并 Z?|\0GR+`5
absorption rate 吸收率;摊配率;分摊率 E#X1P #$pW
ACB Finance Limited 亚洲商业财务有限公司 zz3Rld!b[
acceptable form of reciprocity 合理的互惠条件 wND0KiwH
acceptable rate 适当利率;适当汇率 o
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acceptance agreement 承兑协议 IM),cOp=
acceptance for honour 参加承兑 JaP2Q} &B
acceptor 承兑人;接受人;受票人 yg\bCvL&
acceptor for honour 参加承兑人 Lw<?e;
accident insurance 意外保险 thcj_BZ8
Accident Insurance Association of Hong Kong 香港意外保险公会 o^%4w>|
accident insurance scheme 意外保险计划 n Bv|5$w:
accident year basis 意外年度基准 K*jV=lG
accommodation 通融;贷款 ]+x;tPo
accommodation bill 通融票据;空头票据 X>l
accommodation party 汇票代发人 U,S&"`a
account balance 帐户余额;帐户结余 EeC5HgIU'C
account book 帐簿 ';4DU
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account collected in advance 预收款项 E8#RG-ci
account current book 往来帐簿 :J` *@cDn
account of after-acquired property 事后取得的财产报告 4HEp}Y"}V
account of defaulter 拖欠帐目 ?XO$9J
account payable 应付帐款 M0g!"0?
account payee only [A/C payee only] 只可转帐;存入收款人帐户 GY 4?}T^s
account receivable 应收帐款 1"ko wp
account receivable report 应收帐款报表 '^"6EF.R
account statement 结单;帐单;会计财务报表 &>43l+
account title 帐户名称;会计科目 7bOL ,S
accountant's report 会计师报告 pv8"E?9,k
Accountant's Report Rules 会计师报告规则 9Y&,dBj+
accounting and auditing procedure 会计与审计程序;会计与核数程序 i~:F
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Accounting Arrangements 《会计安排》 nV'~uu
accounting basis 会计基础 L9[? qFp
accounting by Official Receiver 破产管理署署长呈交的帐目 z 3)pvX
5
Accounting Circular 《会计通告》 BtDi $d%'
accounting class 会计类别 os*QWSs
accounting date 记帐日期;会计结算日期 {tn%HK">
accounting for money 款项核算 C*Avu
Accounting Officer 会计主任 m@ b~
accounting period 会计报告期;会计期 `r;e\Cp
accounting policy 会计政策;会计方针 $$8xdv#
accounting practice 会计惯例 BoJ@bOe#
accounting principle 会计准则 Wo=Q7~
accounting record 会计记录 uV?[eiezD0
accounting report 会计报告 S?*pCJ0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UqRm\h
Accounting Society of China 中国会计学会 #|`/K[.xd%
accounting statement 会计报表 jz(}P8
accounting system 会计制度;会计系统 i9fK`:)
accounting transaction 会计事项;帐务交易 b$)b/=2
accounting treatment 会计处理 xb$eFiQ
accounting year 会计年度 )TV4OT#
accretion 增值;添加 )? WiO}"
accrual 应计项目;应累算数目 CI$pPY<u1
accrual basis 应计制;权责发生制 `vWFTv
accrual basis accounting 应计制会计;权责发生制会计 "2:]9j
accrue 应累算;应计 J2H/z5YRJ4
accrued benefit 应累算利益 >i=^Mh-bm
accrued charges 应计费用 aW$(lf2;
accrued cumulative preference share dividend 应累算的累积优先股股息 O.4ty)*
accrued expenses 应累算费用 #UGm/4C
accrued interest payable 应付利息;应计未付利息 $$+6=r}
accrued interest receivable 应收利息;应计未收利息 <*u[<
accrued right 累算权益 vB(tpki|
accruing profit 应累算的利润 uTY5.8
accumulated fiscal reserve 累积财政储备 !Tuc#yFw
accumulated profit 累积利润;滚存溢利 _KVge)j
accumulated reserve 累积储备 odAeBQy
accumulation of surplus income 累积收益盈余 %9hz
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acquired assets 既得资产 aLapb5VV
acquisition 收购;购置;取得 I8
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acquisition cost 购置成本 J8w#J
acquisition expenses 购置费用 N9IBw',
acquisition of 100% interest 收购全部股权 .r!:` 6
acquisition of control 取得控制权 ;\yY*
acquisition of fixed assets 购置固定资产 f6n'g:&.W
acquisition of shell “买壳” ]0<T,m Z
acquisition price 收购价 z;`o>Ja2
act of God 天灾 En%PIkxeR
acting partner 执事合伙人 v~i/e+.h>y
active market 买卖活跃的市场;交投畅旺的市场;旺市 rxtp?|v9
active partner 积极参与的合伙人 ek6PMZF:'
active trading 交投活跃 ><9E^ k0.
actual circulation 实际流通 #xZ7%
actual cost 实际成本 L ;5uB2
actual expenditure 实际开支;实际支出 tEP~`$9
actual income 实际入息;实际收入;实际收益 $rFLhp}
actual market 现货市场 cSy{*K{B
actual price 现货价;实际价格 !U38aHG
actual profit 实际利润 ;~Y0H9`
actual quotation 实盘;实际价位;实际报价 4A(kM}uRB
actual year basis 按实际年度计算 N3 qtq9{
actuals 实货 dbF?#
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actuarial investigation 精算调查 "e<Z$"7i
actuarial principle 精算原则 =jZ}@L/+
actuarial report 精算师报告 Nb/W+& y
Actuarial Society of Hong Kong 香港精算学会 U6V+jD}L]
actuarial valuation 精算师估值 A}K RXkB
actuary 精算师 ?.66B9Lld
ad referendum agreement 暂定协议;有待覆核的协定 :^".cs?g
ad valorem duty 从价税;按值征税 F8{"Rk}
ad valorem duty system 从价税制 ^6Y4=
ad valorem fee 从价费 1s5FjD?M
ad valorem tariff 从价关税 #T_m|LN7
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 5*QNE!
additional assessable profit 补加应评税利润 )!2$yD
additional assessment 补加评税 Z%_"
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additional commitment 额外承担 M_@%*y\o
additional commitment vote 额外承担拨款 f4Aevh:
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PScq-*^
additional dependent parent allowance 供养父母额外免税额 F&?&8.
additional provision 额外拨款 ;w,+x 7
additional stamp duty 附加印花税 K^0cL%dB
additional tax 补加税罚款;补加税款 ];X[x s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 P9(]9np,,
adjudged bankrupt 被裁定破产 =?fxPT[1K
adjudicated bankrupt 裁定破产人 gaeMcL_^a
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Sb@:ercC,
adjudication of bankruptcy 裁定破产;宣告破产 /.!ytHw8
adjudication of insolvency 裁定无力偿还债务 ox9$aBjJ
adjusted actual 经调整的实数;调整后的实数 O/EI8Qvm
adjusted current assets 经调整的流动资产;调整后的流动资产 6`(x)Q9
adjusted figure 经调整的数字;调整后的数额 P~Ss\PT
adjusted liabilities 经调整的负债;调整后的负债 VB x,q3.
adjusted loss 经调整的亏损;调整后的亏损 V2-fJ!
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 nlv8HC
adjusted profit 经调整的利润;调整后的利润 ;Y<Hi\2oy
adjusted surplus 经调整的盈余额;调整后的盈余额 Y"J'
'K
adjusted value 经调整的价值;调整后的价值 :ryyo
$
adjustment 调整;修订;理算〔保险〕 #gjhs"$~
adjustment centre 调剂中心 .Y!]{c
adjustment lag 调整过程的时间差距;调整时差 g *}M;"
adjustment mechanism 调整机制 d&mSoPf
adjustment of loss 亏损调整 $
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adjustment process 调整过程;调整程序 @wa2Z
adjustment range 调整幅度
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administered exchange rate 受管制汇率 tNsiokOm