A: wBSQ:f]g
-yAQ
A share A股;甲类股份 An`3Ex[
abatement of tax 减税;减扣免税额 kOL'|GgK
ABN AMRO Bank N.V. 荷兰银行 m#!=3P7T
above-the-line expenditure 线上项目支出;经常预算支出 1bnBji
above-the-line receipt 线上项目收入;经常预算收入 s1N?/>lmB
ABSA Asia Limited 南非联合亚洲有限公司 N)2f7j4C&
absolute change 绝对数值变更 -~{c
u47_
absolute expenditure 实际开支 .Ajz
r8P
absolute guideline figure 绝对准则数字 lSwcL
absolute interest 绝对权益 fwR_OB:$
absolute order of discharge 绝对破产解除令 d3Mva,bw<
absolute profit margin 绝对利润幅度 #-VMg+14
absolute value 实值;绝对值 YwEpy(}hJm
absolutely vested interest 绝对既得权益 */qtzt
absorbed cost 已吸收成本;已分摊成本 ~uWOdm-"[
absorption 吸收;分摊;合并 )!bUR\
absorption rate 吸收率;摊配率;分摊率 bUwn}_7b
ACB Finance Limited 亚洲商业财务有限公司 ?%tMohL
acceptable form of reciprocity 合理的互惠条件 M~e0lg8
acceptable rate 适当利率;适当汇率 YY((#"o;l
acceptance agreement 承兑协议 \Q?ip&R
acceptance for honour 参加承兑 {Azn&|%.t
acceptor 承兑人;接受人;受票人 BR`ygrfe
acceptor for honour 参加承兑人 xM >W2
accident insurance 意外保险 e}Vw!w
Accident Insurance Association of Hong Kong 香港意外保险公会
uF|3/x=
accident insurance scheme 意外保险计划 c_grPk2O4
accident year basis 意外年度基准 >SF Uy\3
accommodation 通融;贷款 }Db[ 4
accommodation bill 通融票据;空头票据 d[^KL;b?6
accommodation party 汇票代发人 /1=4"|q>h'
account balance 帐户余额;帐户结余 Q#I"_G&{
account book 帐簿 ))kF<A_MK
account collected in advance 预收款项 s9;#!7ms
account current book 往来帐簿 4rT*tW"U
account of after-acquired property 事后取得的财产报告 !LMN[3M
_
account of defaulter 拖欠帐目 5zJj]A
account payable 应付帐款 >^Q&nkB"B
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .~A*=
account receivable 应收帐款 {Bs~lC$
account receivable report 应收帐款报表 h0--B]f@
account statement 结单;帐单;会计财务报表 MB^~%uZ2K
account title 帐户名称;会计科目 "xI"
accountant's report 会计师报告 M-L2w"
Accountant's Report Rules 会计师报告规则 'VyM{:8
accounting and auditing procedure 会计与审计程序;会计与核数程序 lz#GbXn.
Accounting Arrangements 《会计安排》 N[]
Hc
accounting basis 会计基础
/-_=nf}w
accounting by Official Receiver 破产管理署署长呈交的帐目 )~4II.`%^
Accounting Circular 《会计通告》 O4\Z!R60g
accounting class 会计类别 )UgX3+@
accounting date 记帐日期;会计结算日期 G@FI0\t
accounting for money 款项核算 q\Q{sv_
Accounting Officer 会计主任 {e[%;W%c&
accounting period 会计报告期;会计期 +y7;81ND
accounting policy 会计政策;会计方针 00I}o%akO
accounting practice 会计惯例 qf@q]wtar
accounting principle 会计准则 nkxzk$
accounting record 会计记录 q5h*`
7f
accounting report 会计报告 h^,
8rd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~vmdXR`'T
Accounting Society of China 中国会计学会 gTgMqvt
accounting statement 会计报表 ,g-EW
jN
accounting system 会计制度;会计系统 0nn okN^
accounting transaction 会计事项;帐务交易 t"hYcnC
accounting treatment 会计处理 e0@6Pd
accounting year 会计年度 /kL$4CA
accretion 增值;添加 0iULCK
accrual 应计项目;应累算数目 PWh^[Rd)
accrual basis 应计制;权责发生制 {FRAv(,\
accrual basis accounting 应计制会计;权责发生制会计 0q>P~]Ow
accrue 应累算;应计
S(S#
accrued benefit 应累算利益 [U}+sTQ
accrued charges 应计费用 GRb*EeT
accrued cumulative preference share dividend 应累算的累积优先股股息 '1,,)U#6E
accrued expenses 应累算费用 *n]7
accrued interest payable 应付利息;应计未付利息 Vd".u'r
accrued interest receivable 应收利息;应计未收利息 /V3=KY`_J
accrued right 累算权益 Hsih[f
accruing profit 应累算的利润
RZM"~ 0
accumulated fiscal reserve 累积财政储备 }X x(^Zh
accumulated profit 累积利润;滚存溢利 G+B~Ix-
accumulated reserve 累积储备 Cm$.<CV
accumulation of surplus income 累积收益盈余 mRB
acquired assets 既得资产 .s#;s'>g
acquisition 收购;购置;取得 ]| N3eu
acquisition cost 购置成本 CkJCi
acquisition expenses 购置费用 +k
dT(7
acquisition of 100% interest 收购全部股权 ^w ] /
acquisition of control 取得控制权 RoCfJ65
acquisition of fixed assets 购置固定资产 kb[P\cRa
acquisition of shell “买壳” R@Gq)P9?
acquisition price 收购价 %6AW7q
t
act of God 天灾 J]m{b09F
acting partner 执事合伙人 [V4 {c@
active market 买卖活跃的市场;交投畅旺的市场;旺市 :
^ 8
active partner 积极参与的合伙人 e[sK@jX6
active trading 交投活跃 .(pN5JI*
actual circulation 实际流通 &1+X\c+tb
actual cost 实际成本 &/Ro lIHF
actual expenditure 实际开支;实际支出 4w#``UY)'
actual income 实际入息;实际收入;实际收益 D:Q
21Ch
actual market 现货市场 !61Pl/uQ
actual price 现货价;实际价格 {Fzs@,|W.
actual profit 实际利润 YF+n
b.0.
actual quotation 实盘;实际价位;实际报价 d
Le-nF
actual year basis 按实际年度计算 sp@E8G%xO
actuals 实货 JG9` h#
actuarial investigation 精算调查 ]skkoM
actuarial principle 精算原则 ?<G]&EK~~]
actuarial report 精算师报告 J8Yd1.Qj
Actuarial Society of Hong Kong 香港精算学会 c/_+o;Bc
actuarial valuation 精算师估值 )DYI
.
actuary 精算师 \rVQQ|l
ad referendum agreement 暂定协议;有待覆核的协定 )lJao
ad valorem duty 从价税;按值征税 ^F:k3,_[
ad valorem duty system 从价税制 ^(*n]
ad valorem fee 从价费 _EF&A-kX|u
ad valorem tariff 从价关税 =]-j;#'&
additional allowance 额外免税额 8k(P,o
additional amount for unexpired risk 未过期风险的额外款额 `/HUV&i"S
additional assessable profit 补加应评税利润 Q}S_%I}u:
additional assessment 补加评税 XUuu-wm:}
additional commitment 额外承担 s?ko?qN(
additional commitment vote 额外承担拨款 `vc
"Q/
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9CCkqB/
additional dependent parent allowance 供养父母额外免税额 Q,&