A: uv27Vos
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A share A股;甲类股份 Ve3z5d:^
abatement of tax 减税;减扣免税额 ~0a5
ABN AMRO Bank N.V. 荷兰银行 <4"-t
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above-the-line expenditure 线上项目支出;经常预算支出 :^.wjUI
above-the-line receipt 线上项目收入;经常预算收入 15\m.Ix
ABSA Asia Limited 南非联合亚洲有限公司 #_@cI(P
absolute change 绝对数值变更 zKO7`.*
absolute expenditure 实际开支 e
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absolute guideline figure 绝对准则数字 7{L4a\JzT
absolute interest 绝对权益 ~,b^f{7`!
absolute order of discharge 绝对破产解除令 .p&@;fZ
absolute profit margin 绝对利润幅度 DAB9-[y+
absolute value 实值;绝对值 0jf6 z-4
absolutely vested interest 绝对既得权益 .B#
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absorbed cost 已吸收成本;已分摊成本 //U1mDFT
absorption 吸收;分摊;合并 Nr4:Gih
absorption rate 吸收率;摊配率;分摊率 "6$V1B0KW
ACB Finance Limited 亚洲商业财务有限公司 Yf w>x[#e
acceptable form of reciprocity 合理的互惠条件 4VWk/HK-!
acceptable rate 适当利率;适当汇率 '4[=*!hs!
acceptance agreement 承兑协议 [y[d7V9_o
acceptance for honour 参加承兑 <+i(CGw
acceptor 承兑人;接受人;受票人 EiL#Dwx
acceptor for honour 参加承兑人 6Dlm.~G
accident insurance 意外保险 <Kd(fFe
Accident Insurance Association of Hong Kong 香港意外保险公会 $*fJKR_N
accident insurance scheme 意外保险计划 8Xotly
accident year basis 意外年度基准 CubQ6@,
accommodation 通融;贷款 Nr~$i% [
accommodation bill 通融票据;空头票据 nqcq3o*B
accommodation party 汇票代发人 fFjpQ~0
account balance 帐户余额;帐户结余 G*fo9eu5$
account book 帐簿 H5=
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account collected in advance 预收款项 }02`ve*
account current book 往来帐簿 lLx!_h
account of after-acquired property 事后取得的财产报告 z8Q!~NN-K
account of defaulter 拖欠帐目 Fb5U@X/vE
account payable 应付帐款 g* q#VmE
account payee only [A/C payee only] 只可转帐;存入收款人帐户 U(#<D7}
account receivable 应收帐款 J7
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account receivable report 应收帐款报表 &S,D;uhF
account statement 结单;帐单;会计财务报表 0bg"Q4
account title 帐户名称;会计科目 b(H{i}{]
accountant's report 会计师报告 zX>W 8P
Accountant's Report Rules 会计师报告规则 { mi}3/
accounting and auditing procedure 会计与审计程序;会计与核数程序 1 em,/>"
Accounting Arrangements 《会计安排》 ]gk1q{Ql<
accounting basis 会计基础 `8:)? 0Ez
accounting by Official Receiver 破产管理署署长呈交的帐目 :Ha/^cC/3
Accounting Circular 《会计通告》
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accounting class 会计类别
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accounting date 记帐日期;会计结算日期 (vs<Fo|]
accounting for money 款项核算 {3~VLdy
Accounting Officer 会计主任 T*z]<0E]
accounting period 会计报告期;会计期 nw+~:c
accounting policy 会计政策;会计方针 e
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accounting practice 会计惯例 8Bf>
accounting principle 会计准则 c/;
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accounting record 会计记录 `fu_){
accounting report 会计报告 Gm=qn]c
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -aoYoJ '
Accounting Society of China 中国会计学会 bx0.(Nv/X
accounting statement 会计报表 M";qo6
accounting system 会计制度;会计系统 "TV'}HH
accounting transaction 会计事项;帐务交易 Q]:O#;"<
accounting treatment 会计处理 CdolZW-!"
accounting year 会计年度 |Wh3a#
accretion 增值;添加 51#*8u+L
accrual 应计项目;应累算数目 ~ZHjP_5Q
accrual basis 应计制;权责发生制 sVLvnX,
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 t un}rdb
accrued benefit 应累算利益 /k#-OXP~
accrued charges 应计费用 zC?'Qiuh*
accrued cumulative preference share dividend 应累算的累积优先股股息 z5+Pi:1w
accrued expenses 应累算费用 ]K=#>rZrB
accrued interest payable 应付利息;应计未付利息 '%N?r,x
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accrued interest receivable 应收利息;应计未收利息 CWj_K2=d
accrued right 累算权益 $*Ucfw1T
accruing profit 应累算的利润 8:ubtB
accumulated fiscal reserve 累积财政储备 &OMlW_FHR
accumulated profit 累积利润;滚存溢利 Ma YU%h0
accumulated reserve 累积储备 *$tXm4
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accumulation of surplus income 累积收益盈余 o<`vh*U@,4
acquired assets 既得资产 8Sbz)X
acquisition 收购;购置;取得 kB7v
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acquisition cost 购置成本 D31X {dJ
acquisition expenses 购置费用 -9Q(3$}
acquisition of 100% interest 收购全部股权 A~zn;
acquisition of control 取得控制权 o`U}uqrO
acquisition of fixed assets 购置固定资产 wwUI ;g
acquisition of shell “买壳” LCF}Y{
acquisition price 收购价 wq)*bIv
act of God 天灾 i_Kwxn$
acting partner 执事合伙人 vgfC{]v<W]
active market 买卖活跃的市场;交投畅旺的市场;旺市 ewDYu=`*
active partner 积极参与的合伙人 Wn%P.`o#
active trading 交投活跃 :6n#y-9^1
actual circulation 实际流通 3]Z1kB
actual cost 实际成本 +C(
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actual expenditure 实际开支;实际支出 YEL0h0gn
actual income 实际入息;实际收入;实际收益 e~r/!B5X
actual market 现货市场 3Cf9'C
actual price 现货价;实际价格 sS D8Sx/
actual profit 实际利润 l45/$G7
actual quotation 实盘;实际价位;实际报价 (lk9](;L
actual year basis 按实际年度计算 j-<]OOD
actuals 实货 ( }-*irSsj
actuarial investigation 精算调查 &Mh.PzO=b
actuarial principle 精算原则 &D,Iwq
actuarial report 精算师报告 "J VIkC
Actuarial Society of Hong Kong 香港精算学会 !3Q0Ahf
actuarial valuation 精算师估值 mH
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actuary 精算师 inh0p
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ad referendum agreement 暂定协议;有待覆核的协定 }:Z.g
ad valorem duty 从价税;按值征税 Y(Q
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ad valorem duty system 从价税制 L2}\Ah"[
ad valorem fee 从价费 q<3
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ad valorem tariff 从价关税 %iyc1]w{
additional allowance 额外免税额 i8iT}^
additional amount for unexpired risk 未过期风险的额外款额 {)YbksrJ{
additional assessable profit 补加应评税利润 ^T=9j.e'ja
additional assessment 补加评税 f|[7LIdh-
additional commitment 额外承担 j=WxtMS
additional commitment vote 额外承担拨款 qmS9*me
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _v!7
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additional dependent parent allowance 供养父母额外免税额 u3T-U_:jSV
additional provision 额外拨款 aZ#FKp^8H
additional stamp duty 附加印花税 ^q7V%{54
additional tax 补加税罚款;补加税款 ``MO5${
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2Q^q$@L
adjudged bankrupt 被裁定破产 W .a>K$
adjudicated bankrupt 裁定破产人 UXm_-/&b9
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v{u3[c
adjudication of bankruptcy 裁定破产;宣告破产 XlppA3JON|
adjudication of insolvency 裁定无力偿还债务 19 5_1?'<
adjusted actual 经调整的实数;调整后的实数 -&+:7t
adjusted current assets 经调整的流动资产;调整后的流动资产 >xWS>
adjusted figure 经调整的数字;调整后的数额 1p&.\ ^
adjusted liabilities 经调整的负债;调整后的负债 uGU2
adjusted loss 经调整的亏损;调整后的亏损 sh/,"b2!P
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 w
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adjusted profit 经调整的利润;调整后的利润 =RoE=)1&-
adjusted surplus 经调整的盈余额;调整后的盈余额 7e_4sxg'(3
adjusted value 经调整的价值;调整后的价值 26V6Y2X
adjustment 调整;修订;理算〔保险〕 l*CulVX
adjustment centre 调剂中心 |J$A%27
adjustment lag 调整过程的时间差距;调整时差 rH}|~
adjustment mechanism 调整机制 ;-d b/$O
adjustment of loss 亏损调整 _u]Z+H"
adjustment process 调整过程;调整程序 NdK`-RT
adjustment range 调整幅度 7@ym:6Y+]
administered exchange rate 受管制汇率 N,`@Q7