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A share A股;甲类股份 xOHgp=#D
abatement of tax 减税;减扣免税额 0{PzUIM,W
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出;经常预算支出 p6XtTx
above-the-line receipt 线上项目收入;经常预算收入 <K4,7J$}h
ABSA Asia Limited 南非联合亚洲有限公司 { F}; n?'
absolute change 绝对数值变更 t
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absolute expenditure 实际开支 {]]|5
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absolute guideline figure 绝对准则数字 ~/ilx#d
absolute interest 绝对权益 y&= ALx@
absolute order of discharge 绝对破产解除令 g}U3y'
absolute profit margin 绝对利润幅度 T,OwM\`.X{
absolute value 实值;绝对值 hy T1xa
absolutely vested interest 绝对既得权益 ;kJA'|GX
absorbed cost 已吸收成本;已分摊成本 5`RiS]IO]
absorption 吸收;分摊;合并 ?cEskafb>
absorption rate 吸收率;摊配率;分摊率 V@QK
ACB Finance Limited 亚洲商业财务有限公司 iTg; 7~1pY
acceptable form of reciprocity 合理的互惠条件 z>06hBv(?Y
acceptable rate 适当利率;适当汇率 cl*PFQp9j
acceptance agreement 承兑协议 V)i5=bHC
acceptance for honour 参加承兑 Q9&kJ%Mo
acceptor 承兑人;接受人;受票人 UD y(v ]
acceptor for honour 参加承兑人 fQ=MJ7l
accident insurance 意外保险 z|(+|pV(
Accident Insurance Association of Hong Kong 香港意外保险公会 nbTVU+
accident insurance scheme 意外保险计划 h<\_XJJ
accident year basis 意外年度基准 @ Ehn(}
accommodation 通融;贷款 iIGbHn,/
accommodation bill 通融票据;空头票据 <JwX_\?ln
accommodation party 汇票代发人
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account balance 帐户余额;帐户结余 ;u(Du-Os!
account book 帐簿 !HJ$UG/\
account collected in advance 预收款项 cbu@*NzY,
account current book 往来帐簿 NCf"tK'5n
account of after-acquired property 事后取得的财产报告 xlR2|4|8
account of defaulter 拖欠帐目 6 Ik,zQL
account payable 应付帐款 U70]!EaT
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?<yM7O,4
account receivable 应收帐款 @MK"X}3
account receivable report 应收帐款报表 rqlc2m,<-p
account statement 结单;帐单;会计财务报表 GBC*>Y
account title 帐户名称;会计科目 5]1h8PW!Y
accountant's report 会计师报告 :p4 "IeKs
Accountant's Report Rules 会计师报告规则 h`}3h<
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accounting and auditing procedure 会计与审计程序;会计与核数程序 /)rkiwp
Accounting Arrangements 《会计安排》 *$M'`vj:
accounting basis 会计基础 cubk]~VD
accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 Jj^G
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accounting class 会计类别 j` /&r*zNq
accounting date 记帐日期;会计结算日期 -gz0md|Y
accounting for money 款项核算 fXQiNm[P
Accounting Officer 会计主任 RP`2)/sMT
accounting period 会计报告期;会计期 OW(&s,|6x
accounting policy 会计政策;会计方针 jUqy8q
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accounting practice 会计惯例 Bfv.$u00p
accounting principle 会计准则 OlQ,Ce
accounting record 会计记录 7a$G@
accounting report 会计报告 {hO`6mr&t
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +tN&a
Accounting Society of China 中国会计学会
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accounting statement 会计报表 ARfRsP
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accounting system 会计制度;会计系统 v}v 5
accounting transaction 会计事项;帐务交易 cxYfZ4++m
accounting treatment 会计处理 <39!G7ny
accounting year 会计年度 1[;@AE2Y
accretion 增值;添加 vY*\R0/a
accrual 应计项目;应累算数目 w h$jr{
accrual basis 应计制;权责发生制 })IO#,
accrual basis accounting 应计制会计;权责发生制会计 7>
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accrue 应累算;应计 m$$?icA
accrued benefit 应累算利益 pD@zmCU
accrued charges 应计费用 mi2o1"Jd$`
accrued cumulative preference share dividend 应累算的累积优先股股息 ]PNowS\
accrued expenses 应累算费用 6bZ[Kt
accrued interest payable 应付利息;应计未付利息 g9my=gY
accrued interest receivable 应收利息;应计未收利息 |@o6NZ<9N
accrued right 累算权益 ;S/7 h6
accruing profit 应累算的利润 I2HT2c$
accumulated fiscal reserve 累积财政储备 v&MU=Tcqi
accumulated profit 累积利润;滚存溢利 ;</Twm;:
accumulated reserve 累积储备 XvSIWs
accumulation of surplus income 累积收益盈余 \`,xgC9K
acquired assets 既得资产 u&T
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acquisition 收购;购置;取得 ;' e@t8i6
acquisition cost 购置成本 1;W=!Fx
acquisition expenses 购置费用 aN^IP
acquisition of 100% interest 收购全部股权 |[cdri^?D
acquisition of control 取得控制权 q?~Rnv
acquisition of fixed assets 购置固定资产 px9>:t[P
acquisition of shell “买壳” (=T$_-Dj`}
acquisition price 收购价 rvwy
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act of God 天灾 P?3{z="LzJ
acting partner 执事合伙人 (3EUy"z-
active market 买卖活跃的市场;交投畅旺的市场;旺市 V_L[P9
active partner 积极参与的合伙人 ".2A9]_s
active trading 交投活跃 27#8dV?
actual circulation 实际流通 ur2!#bU9
actual cost 实际成本 !g0cC.'
actual expenditure 实际开支;实际支出 a`Z{
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actual income 实际入息;实际收入;实际收益 BEw{X|7
actual market 现货市场 E:VGji7s
actual price 现货价;实际价格 _q Tpy)+
actual profit 实际利润 {&nV4c$v
actual quotation 实盘;实际价位;实际报价 @%@zH%b
actual year basis 按实际年度计算 *PM}"s
actuals 实货 '.p? 6k!K
actuarial investigation 精算调查 a%~yol0wO7
actuarial principle 精算原则 SQKt}kDbM
actuarial report 精算师报告 c
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Actuarial Society of Hong Kong 香港精算学会 f:
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actuarial valuation 精算师估值 #Mi|IwL
actuary 精算师 9)yG.9d1
ad referendum agreement 暂定协议;有待覆核的协定 }#b
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ad valorem duty 从价税;按值征税 %N~;{!![p
ad valorem duty system 从价税制 |ft:|/^F&
ad valorem fee 从价费 _@ i>s,
ad valorem tariff 从价关税
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additional allowance 额外免税额 gGKKs&n7
additional amount for unexpired risk 未过期风险的额外款额 A'DVJ9%xB
additional assessable profit 补加应评税利润 {of]/3
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additional assessment 补加评税 6D9o08
additional commitment 额外承担 Tj,2r]g`<
additional commitment vote 额外承担拨款 YIDg'a+z
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )bYez
additional dependent parent allowance 供养父母额外免税额 `Ei"_W
additional provision 额外拨款 z`'P>.x
additional stamp duty 附加印花税 !s-/0ugZ
additional tax 补加税罚款;补加税款 BQ#jwu0e
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 g[!Cj,
adjudged bankrupt 被裁定破产 RWahsJTu
adjudicated bankrupt 裁定破产人 UpeQOC
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $'$>UFR
adjudication of bankruptcy 裁定破产;宣告破产 9U10d&M(
adjudication of insolvency 裁定无力偿还债务 Jn,w)Els
adjusted actual 经调整的实数;调整后的实数 =QiT)9q)
adjusted current assets 经调整的流动资产;调整后的流动资产 ^W['A]l
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 sfC@*Y2XT
adjusted loss 经调整的亏损;调整后的亏损 d[U1.SNL
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 ZW* fOaj
adjusted profit 经调整的利润;调整后的利润 WLy7'3@
adjusted surplus 经调整的盈余额;调整后的盈余额 EVSK8T,
adjusted value 经调整的价值;调整后的价值 cMtJy"kK
adjustment 调整;修订;理算〔保险〕 \G=bj;&eF
adjustment centre 调剂中心 f%1wMOzx
adjustment lag 调整过程的时间差距;调整时差 M,L@k
adjustment mechanism 调整机制 0=,'{Vz}A
adjustment of loss 亏损调整 kh&_#,
adjustment process 调整过程;调整程序 0|Q.U
adjustment range 调整幅度 L{K*~B -p
administered exchange rate 受管制汇率 &z0iLa4q)