A: #p[=iP
f.8L<<5 c
A share A股;甲类股份 Vj:PNt[
abatement of tax 减税;减扣免税额 \[8I5w-
ABN AMRO Bank N.V. 荷兰银行 m\k$L7O
above-the-line expenditure 线上项目支出;经常预算支出 O=+C Kx@
above-the-line receipt 线上项目收入;经常预算收入 {uhw ^)v
ABSA Asia Limited 南非联合亚洲有限公司 aH>.o 1;
absolute change 绝对数值变更 ).vdKNzw
absolute expenditure 实际开支 P|6m%y
absolute guideline figure 绝对准则数字 0Ifd!
absolute interest 绝对权益 }wUF#
absolute order of discharge 绝对破产解除令 20Rgw
absolute profit margin 绝对利润幅度 iI_Fbw8
absolute value 实值;绝对值 k,&W5zBKe
absolutely vested interest 绝对既得权益 |epe;/
absorbed cost 已吸收成本;已分摊成本 ^y h
absorption 吸收;分摊;合并 9^}GUJy?
absorption rate 吸收率;摊配率;分摊率 #6YNgJNk
ACB Finance Limited 亚洲商业财务有限公司 9PGSr4V1
acceptable form of reciprocity 合理的互惠条件 _mn4z+
acceptable rate 适当利率;适当汇率 bG
Sgph
acceptance agreement 承兑协议 sB"]R%`_
acceptance for honour 参加承兑 ;PbyR}s
acceptor 承兑人;接受人;受票人 7%F9.h
acceptor for honour 参加承兑人 FB</~
g
accident insurance 意外保险 -MU^%t;-
Accident Insurance Association of Hong Kong 香港意外保险公会 fY6&PuDf.
accident insurance scheme 意外保险计划 N,;Bl&EU
accident year basis 意外年度基准 WIbU^WJ0
accommodation 通融;贷款 w.V8-9
{
accommodation bill 通融票据;空头票据 Yt{Y)=_t
accommodation party 汇票代发人 t;?
q#!uc
account balance 帐户余额;帐户结余 .vb*|So
account book 帐簿 &-{4JSII
account collected in advance 预收款项 g,q&A$Wi
account current book 往来帐簿 [NuayO3
account of after-acquired property 事后取得的财产报告 ;=E3f^'s
account of defaulter 拖欠帐目 IYrO;
GQ
account payable 应付帐款 gFW1Nm_DJ
account payee only [A/C payee only] 只可转帐;存入收款人帐户 sNNt0q(
account receivable 应收帐款 6ZF5f^M^
account receivable report 应收帐款报表 ~+|p.(I
account statement 结单;帐单;会计财务报表 0/*z]2
account title 帐户名称;会计科目 b _6j77
accountant's report 会计师报告 ]6(NeS+
Accountant's Report Rules 会计师报告规则 jgC/
accounting and auditing procedure 会计与审计程序;会计与核数程序 K~Xt`
Accounting Arrangements 《会计安排》 ABx0IdOcI
accounting basis 会计基础 @F=4B0=
accounting by Official Receiver 破产管理署署长呈交的帐目 Kj}}O2
Accounting Circular 《会计通告》 [g%oo3`A
accounting class 会计类别
vk$]$6l2
accounting date 记帐日期;会计结算日期 gsZCWT
accounting for money 款项核算 gjwp' GN
Accounting Officer 会计主任 `4$" mO>+
accounting period 会计报告期;会计期 0Uybh.dC
accounting policy 会计政策;会计方针 _p90Zm-3X
accounting practice 会计惯例 {Ynr(J.
accounting principle 会计准则 Qn6&M
accounting record 会计记录 ;[*7UE+#7
accounting report 会计报告 bhFzu[B
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0chBw~@*s
Accounting Society of China 中国会计学会 VpD9!;S
accounting statement 会计报表
9((v.
accounting system 会计制度;会计系统 l3.HL> o
accounting transaction 会计事项;帐务交易 ;BpuNB
accounting treatment 会计处理 CjD2FnjT
accounting year 会计年度 xr o
accretion 增值;添加 o^lKM?t
accrual 应计项目;应累算数目 "&>$/b$
accrual basis 应计制;权责发生制 =0O`VSb
accrual basis accounting 应计制会计;权责发生制会计 ?z?
IEj}
accrue 应累算;应计 *)"`
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accrued benefit 应累算利益 P=eL24j
accrued charges 应计费用 zm_mLk$4H
accrued cumulative preference share dividend 应累算的累积优先股股息 ^[5yff 4
accrued expenses 应累算费用 :xv"m
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accrued interest payable 应付利息;应计未付利息 y%z$_V]
accrued interest receivable 应收利息;应计未收利息 "tm2YUG},s
accrued right 累算权益 )5p0fw
accruing profit 应累算的利润
rq+E"Uj?
accumulated fiscal reserve 累积财政储备 ]G&d`DNV
accumulated profit 累积利润;滚存溢利 \-c70v63X
accumulated reserve 累积储备
o-49o5:1
accumulation of surplus income 累积收益盈余 &;*jMu6
acquired assets 既得资产 A LKU
acquisition 收购;购置;取得 _g
3hXsA
acquisition cost 购置成本 iN=-N=
acquisition expenses 购置费用 U
Tw\_s
acquisition of 100% interest 收购全部股权 ix6j=5{
acquisition of control 取得控制权 Z^s&]
acquisition of fixed assets 购置固定资产 3>c<E1
acquisition of shell “买壳” Gi?"
acquisition price 收购价 `WX @1
]m
act of God 天灾 P!1y@R>Ln
acting partner 执事合伙人 IJ[#$I+Z%
active market 买卖活跃的市场;交投畅旺的市场;旺市 YY'46
active partner 积极参与的合伙人 w
{6kU
active trading 交投活跃 c]#F^(-A`
actual circulation 实际流通 uq{w1
O5
actual cost 实际成本 e=Kf<ZQt
actual expenditure 实际开支;实际支出 &*A7{76x
actual income 实际入息;实际收入;实际收益 [gx6e
44
actual market 现货市场 <mi*AY
actual price 现货价;实际价格 vm
1vX;
actual profit 实际利润 K+2<{qwh
actual quotation 实盘;实际价位;实际报价 c|IH|y
actual year basis 按实际年度计算 ms`R^6Ra
actuals 实货 wtIXZUx
actuarial investigation 精算调查 ~~
;J[Fp
actuarial principle 精算原则 R~PD[.\u
actuarial report 精算师报告 _e7Y
R+
Actuarial Society of Hong Kong 香港精算学会 =c[9:&5Q
actuarial valuation 精算师估值 :$L^l{gT
actuary 精算师 hCuUX)>Bt
ad referendum agreement 暂定协议;有待覆核的协定 l'y)L@|Qrh
ad valorem duty 从价税;按值征税 OXT 5
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ad valorem duty system 从价税制 nj]l'~Y0
ad valorem fee 从价费 ,l1A]Wx
ad valorem tariff 从价关税 ]>B>.
s
additional allowance 额外免税额 luY#l!mx3
additional amount for unexpired risk 未过期风险的额外款额 Pq KbG<}Y
additional assessable profit 补加应评税利润 f#FAi3
additional assessment 补加评税 L9W'TvTwo
additional commitment 额外承担 fX^<H_1$G
additional commitment vote 额外承担拨款 >;:235'(M
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MZZEqsD5[
additional dependent parent allowance 供养父母额外免税额 W+k SL{0
additional provision 额外拨款 3"!h+dXw
additional stamp duty 附加印花税 h/?$~OD
additional tax 补加税罚款;补加税款 4,4S5u[|
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Na=.LW-ma=
adjudged bankrupt 被裁定破产 .hPk}B/KV
adjudicated bankrupt 裁定破产人 14Y_ oH9
adjudication fee 裁定费;评定印花税额手续费;评估契据费 leR-oeSO
adjudication of bankruptcy 裁定破产;宣告破产 DP_ ]\V<sT
adjudication of insolvency 裁定无力偿还债务 FN0)DN2d}
adjusted actual 经调整的实数;调整后的实数 # 3UrGom
adjusted current assets 经调整的流动资产;调整后的流动资产 +#ufW%ZG
adjusted figure 经调整的数字;调整后的数额 (_1(<Jw
adjusted liabilities 经调整的负债;调整后的负债 "tdF#>x
adjusted loss 经调整的亏损;调整后的亏损 __LR!F]=i
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#0/&\b=
adjusted profit 经调整的利润;调整后的利润 76epkiz;=
adjusted surplus 经调整的盈余额;调整后的盈余额 y=.`:EB9b
adjusted value 经调整的价值;调整后的价值 NhG?@N
adjustment 调整;修订;理算〔保险〕 w=JO$7
adjustment centre 调剂中心 S8>1l?UH
adjustment lag 调整过程的时间差距;调整时差 w5Lev}Rb
adjustment mechanism 调整机制 .6C9N{?Tqf
adjustment of loss 亏损调整 =[5F~--Tf
adjustment process 调整过程;调整程序 `X)y5*##wq
adjustment range 调整幅度 :O)\+s-
administered exchange rate 受管制汇率 EC;R^)