A: Q|G|5X
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A share A股;甲类股份 C#L|7M??;
abatement of tax 减税;减扣免税额 =Ea,8bpn
ABN AMRO Bank N.V. 荷兰银行 So4#n7
above-the-line expenditure 线上项目支出;经常预算支出 c,#Nd@
above-the-line receipt 线上项目收入;经常预算收入 ){KrBaGa4
ABSA Asia Limited 南非联合亚洲有限公司 .p(r|5(b
absolute change 绝对数值变更 !wKiMgLS
absolute expenditure 实际开支 lHE+o;-
absolute guideline figure 绝对准则数字 @@=,bO
absolute interest 绝对权益 GK#D R/OM
absolute order of discharge 绝对破产解除令 Mo4c8wp&SM
absolute profit margin 绝对利润幅度 7?\r9bD
absolute value 实值;绝对值 )M@^Z(W/a
absolutely vested interest 绝对既得权益 zo@,>'m
absorbed cost 已吸收成本;已分摊成本 |7!B k$(vA
absorption 吸收;分摊;合并 {*nE8+..A
absorption rate 吸收率;摊配率;分摊率 j?VHR$
ACB Finance Limited 亚洲商业财务有限公司 7**zO3
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acceptable form of reciprocity 合理的互惠条件 [YJ*zO
acceptable rate 适当利率;适当汇率 c*R18,5-
acceptance agreement 承兑协议 M{p9b E[j
acceptance for honour 参加承兑 |*L/
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acceptor 承兑人;接受人;受票人 Zt
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acceptor for honour 参加承兑人 _B\87e
accident insurance 意外保险 '
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Accident Insurance Association of Hong Kong 香港意外保险公会 u(JuU/U
accident insurance scheme 意外保险计划 ){w!<Lb
accident year basis 意外年度基准 eQIS`T
accommodation 通融;贷款 {'#7b# DB>
accommodation bill 通融票据;空头票据 0UQ
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accommodation party 汇票代发人 ^ tVIPH.R
account balance 帐户余额;帐户结余 <)o xs]<
account book 帐簿 !k#N]
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account collected in advance 预收款项 l
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account current book 往来帐簿 @9\E
account of after-acquired property 事后取得的财产报告 VYrs4IFT$
account of defaulter 拖欠帐目 i(xL-&{
account payable 应付帐款 ~!_UDD
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~L.5;8a3Pe
account receivable 应收帐款 B&}lYo
account receivable report 应收帐款报表 Htep3Ol3
account statement 结单;帐单;会计财务报表 51'V[tI;8
account title 帐户名称;会计科目 t`1~5#?Du(
accountant's report 会计师报告 \*c=bz&l
Accountant's Report Rules 会计师报告规则 5'EoB^`8N~
accounting and auditing procedure 会计与审计程序;会计与核数程序 0p'g+ 2
Accounting Arrangements 《会计安排》 'f6!a5qC
accounting basis 会计基础 %}{.
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accounting by Official Receiver 破产管理署署长呈交的帐目 xP 3>8Y
Accounting Circular 《会计通告》 ZV[-$
accounting class 会计类别 &pAmFe
accounting date 记帐日期;会计结算日期 /q^_
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accounting for money 款项核算 ;\iu*1>Z,&
Accounting Officer 会计主任 ' &Nv|v\V
accounting period 会计报告期;会计期 4rD&Lg'
accounting policy 会计政策;会计方针 bWzUWLa
accounting practice 会计惯例 b =:%*gq,
accounting principle 会计准则
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accounting record 会计记录 {tnhP^C3>
accounting report 会计报告 ~%sNPKjA
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qwo{34
Accounting Society of China 中国会计学会 4*Z>-<W=
accounting statement 会计报表 g].
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accounting system 会计制度;会计系统 d^`n/"Ice
accounting transaction 会计事项;帐务交易 I5g!c|#y
accounting treatment 会计处理 &I/C^/F&
accounting year 会计年度 N0fmC*1-
accretion 增值;添加 jDW$}^
6
accrual 应计项目;应累算数目 dj3E20Ws
accrual basis 应计制;权责发生制 {|tMN,Z
accrual basis accounting 应计制会计;权责发生制会计 EyV6uk~
accrue 应累算;应计 -yY]0
accrued benefit 应累算利益 \ X;)Kt"
accrued charges 应计费用 wQX%*GbL2
accrued cumulative preference share dividend 应累算的累积优先股股息 ~93+Oxg
accrued expenses 应累算费用 qox@_
accrued interest payable 应付利息;应计未付利息 B
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accrued interest receivable 应收利息;应计未收利息 !^w}Sp
accrued right 累算权益 o]0\Km
accruing profit 应累算的利润 !:|D[1m
accumulated fiscal reserve 累积财政储备 1$uO%
accumulated profit 累积利润;滚存溢利 {c=H#- A
accumulated reserve 累积储备 QBTjiaYGa'
accumulation of surplus income 累积收益盈余 X6o
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acquired assets 既得资产
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acquisition 收购;购置;取得 /Y*6mQ:
acquisition cost 购置成本 Vxim$'x!
acquisition expenses 购置费用 B6]M\4v
acquisition of 100% interest 收购全部股权 YXTd^M~@D
acquisition of control 取得控制权 > ^d+;~Q;
acquisition of fixed assets 购置固定资产 |FZIUS{]
acquisition of shell “买壳” <>[]-Vq
acquisition price 收购价 2(NN QU@Uz
act of God 天灾 <@H=XEn
acting partner 执事合伙人 "\x\P)j0>
active market 买卖活跃的市场;交投畅旺的市场;旺市 F$H^W@<w
active partner 积极参与的合伙人 SR&'38UCe
active trading 交投活跃 Dq~D4|
actual circulation 实际流通 Ck^jgB.7
actual cost 实际成本 -hpMd/F
actual expenditure 实际开支;实际支出 di#:KW
actual income 实际入息;实际收入;实际收益 8nHFNOv6
actual market 现货市场 ? Eh)JJt
actual price 现货价;实际价格 mi$*,fz
actual profit 实际利润 e(sV4Z~
actual quotation 实盘;实际价位;实际报价 1N\-Ku
actual year basis 按实际年度计算 L9(!L$
actuals 实货 }TAHVcX*p
actuarial investigation 精算调查 YNWAef4
actuarial principle 精算原则 >&2n\HR\
actuarial report 精算师报告 gjhWoZV
Actuarial Society of Hong Kong 香港精算学会 p+d?k"WN?
actuarial valuation 精算师估值 9mfP9
actuary 精算师 IBe0?F #
ad referendum agreement 暂定协议;有待覆核的协定 4|DGQ
ad valorem duty 从价税;按值征税 !Typ_Cs
ad valorem duty system 从价税制 qox31pnS
ad valorem fee 从价费 G[!Y6c3
ad valorem tariff 从价关税 Y'%k
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additional allowance 额外免税额 G9i?yd4n=B
additional amount for unexpired risk 未过期风险的额外款额 {`CmE/`{
additional assessable profit 补加应评税利润 \%011
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additional assessment 补加评税 qT+:oMrTSm
additional commitment 额外承担 60&4?<lR4
additional commitment vote 额外承担拨款 -
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ia}V8i
additional dependent parent allowance 供养父母额外免税额 8q#Be1u<s2
additional provision 额外拨款 nXnO]wXC
additional stamp duty 附加印花税 G Za<
additional tax 补加税罚款;补加税款 U:o(%dk
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $S _VR
adjudged bankrupt 被裁定破产 fA>FU/r
adjudicated bankrupt 裁定破产人 2pQdDbm
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &DgJu.
adjudication of bankruptcy 裁定破产;宣告破产 dF/HKBJ
adjudication of insolvency 裁定无力偿还债务 q-)Ynp4'
adjusted actual 经调整的实数;调整后的实数 |ydOi&
adjusted current assets 经调整的流动资产;调整后的流动资产
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adjusted figure 经调整的数字;调整后的数额 $"G=r(MW
adjusted liabilities 经调整的负债;调整后的负债 <X,0\U!lL
adjusted loss 经调整的亏损;调整后的亏损 I>L@P`d
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 p&~= rp`E
adjusted profit 经调整的利润;调整后的利润
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adjusted surplus 经调整的盈余额;调整后的盈余额 ^sA"&Vdr^
adjusted value 经调整的价值;调整后的价值 F ak"u'~
adjustment 调整;修订;理算〔保险〕 M;Dk$B{;R
adjustment centre 调剂中心 ?pJUbZ#J
adjustment lag 调整过程的时间差距;调整时差 Y]R;>E5o|
adjustment mechanism 调整机制 Hkck=@>8H*
adjustment of loss 亏损调整 [C"[#7
adjustment process 调整过程;调整程序 !{,
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adjustment range 调整幅度 %[9d1F3
administered exchange rate 受管制汇率 )KPQ8y!d