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A share A股;甲类股份 Y!-M_v /
abatement of tax 减税;减扣免税额 +Vb.lH[av
ABN AMRO Bank N.V. 荷兰银行 =Y{(%sn
above-the-line expenditure 线上项目支出;经常预算支出 [B\h$IcRv
above-the-line receipt 线上项目收入;经常预算收入 2=,lcWr
ABSA Asia Limited 南非联合亚洲有限公司 ]!?;@$wx
absolute change 绝对数值变更 kCWV r
absolute expenditure 实际开支 p& y<I6a,
absolute guideline figure 绝对准则数字 LG{,c.Qj*
absolute interest 绝对权益 EN<F# Y3E
absolute order of discharge 绝对破产解除令 -$,TMqM
absolute profit margin 绝对利润幅度 +"\sc;6m.
absolute value 实值;绝对值 X5zDpi|Dq
absolutely vested interest 绝对既得权益 ?uzRhC_)!
absorbed cost 已吸收成本;已分摊成本 I0D(F
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absorption 吸收;分摊;合并 _hAcJ{Y
absorption rate 吸收率;摊配率;分摊率 Yb|c\[ %
ACB Finance Limited 亚洲商业财务有限公司 ]sf7{lVT
acceptable form of reciprocity 合理的互惠条件 (-UYB9s
acceptable rate 适当利率;适当汇率 deBY5|
acceptance agreement 承兑协议 4[m`#
acceptance for honour 参加承兑 XKj|f`
acceptor 承兑人;接受人;受票人 }aa'\8
acceptor for honour 参加承兑人 !![DJ
accident insurance 意外保险 XRM_x:+]
Accident Insurance Association of Hong Kong 香港意外保险公会 TaZmRL
accident insurance scheme 意外保险计划 ^me-[
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accident year basis 意外年度基准 !#], hok8X
accommodation 通融;贷款 EizKoHI-z
accommodation bill 通融票据;空头票据 @'#,D!U
accommodation party 汇票代发人 2Q/x@aT,h
account balance 帐户余额;帐户结余 jFQQ`O V
account book 帐簿 hO\<%0F
account collected in advance 预收款项 {j.bC@hWw
account current book 往来帐簿 [_R~%Yh+'E
account of after-acquired property 事后取得的财产报告
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account of defaulter 拖欠帐目 CM/H9Kz.
account payable 应付帐款 ?AK(|
account payee only [A/C payee only] 只可转帐;存入收款人帐户 I5k$H$
account receivable 应收帐款 sXLq*b?
account receivable report 应收帐款报表 1-8mFIK
account statement 结单;帐单;会计财务报表 dU&a{$ku[
account title 帐户名称;会计科目 L*Tj^q!t+
accountant's report 会计师报告 =Gpylj7?~
Accountant's Report Rules 会计师报告规则 ,?J!
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~qiJR`Jj
Accounting Arrangements 《会计安排》 Sj%u)#Ub
accounting basis 会计基础 2%DSUv:H%
accounting by Official Receiver 破产管理署署长呈交的帐目 ne>pOK<vZ
Accounting Circular 《会计通告》 NW~N}5T
accounting class 会计类别 Ep9nsX*
accounting date 记帐日期;会计结算日期 .
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accounting for money 款项核算 Z^bQ^zk-
Accounting Officer 会计主任 7x"R3
accounting period 会计报告期;会计期 l.67++_
accounting policy 会计政策;会计方针 b o6d)Q
accounting practice 会计惯例 ? ^0:3$La
accounting principle 会计准则 ep!Rf:
accounting record 会计记录 "3X2VFwoJ
accounting report 会计报告 Lu?C-
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]AINKUI0
Accounting Society of China 中国会计学会 [T8WThs
accounting statement 会计报表 |B?cVc0
accounting system 会计制度;会计系统 hi_NOx
accounting transaction 会计事项;帐务交易 L O}@dL
accounting treatment 会计处理 @:oXN]+
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accounting year 会计年度 !EvAB+`jLI
accretion 增值;添加 {DV_*5
accrual 应计项目;应累算数目 :y'Ah#
accrual basis 应计制;权责发生制 ax"+0L{
accrual basis accounting 应计制会计;权责发生制会计 Eq% }
accrue 应累算;应计 TJ10s%,V
accrued benefit 应累算利益 -RE^tW*Yy
accrued charges 应计费用 +^` I?1\UF
accrued cumulative preference share dividend 应累算的累积优先股股息 D#_3^Kiawj
accrued expenses 应累算费用 U\g/ 2dM
accrued interest payable 应付利息;应计未付利息 tIWmp30S
accrued interest receivable 应收利息;应计未收利息 ux=w!y;}
accrued right 累算权益 ()Y~Q(5ji
accruing profit 应累算的利润 "|x^|n8i
accumulated fiscal reserve 累积财政储备 .
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accumulated profit 累积利润;滚存溢利 QVv#fy1"6
accumulated reserve 累积储备 Ansk,$
accumulation of surplus income 累积收益盈余 MUaq7B_>
acquired assets 既得资产 ${<%" hR$
acquisition 收购;购置;取得 tZ]?^_Y1
acquisition cost 购置成本 !]"@kl%
acquisition expenses 购置费用 y`L>wq,KU
acquisition of 100% interest 收购全部股权 k9<;woOBO
acquisition of control 取得控制权 x)
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acquisition of fixed assets 购置固定资产 p\ Q5,eg
acquisition of shell “买壳” :N:yLd} &
acquisition price 收购价 B7VH<;Z
act of God 天灾 T.])diuvj-
acting partner 执事合伙人 9e<.lb^tP
active market 买卖活跃的市场;交投畅旺的市场;旺市
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active partner 积极参与的合伙人 K%,2=.
active trading 交投活跃 F|IAiE
actual circulation 实际流通
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actual cost 实际成本 xipU8'ac/
actual expenditure 实际开支;实际支出
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actual income 实际入息;实际收入;实际收益 ?j'7l=94A
actual market 现货市场 A`N,
actual price 现货价;实际价格 iJ ($YvF4
actual profit 实际利润 U&g@.,Y#
actual quotation 实盘;实际价位;实际报价 (9tX5$e6N
actual year basis 按实际年度计算 WltQ63u
actuals 实货 9"N~yKa`"K
actuarial investigation 精算调查 .r|tSfm6
actuarial principle 精算原则 _mj,u64
actuarial report 精算师报告 `}D,5^9]
Actuarial Society of Hong Kong 香港精算学会 c/:b.>W
actuarial valuation 精算师估值 )Oq|amvC
actuary 精算师 OyStq i
ad referendum agreement 暂定协议;有待覆核的协定 )!3V/`I
ad valorem duty 从价税;按值征税 !eGC6o}f
ad valorem duty system 从价税制 zUt'QH7E.
ad valorem fee 从价费 J-[,KME_^
ad valorem tariff 从价关税 2A']y
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additional allowance 额外免税额 WEw6He;
additional amount for unexpired risk 未过期风险的额外款额 ntu5{L'8
additional assessable profit 补加应评税利润 5 )A1\
additional assessment 补加评税 X@ --m6-
additional commitment 额外承担 f- K+]aZ)
additional commitment vote 额外承担拨款 ]l;o}+`G
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~G)S
additional dependent parent allowance 供养父母额外免税额 SU MrFd~
additional provision 额外拨款 Nya
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additional stamp duty 附加印花税 3#WT.4k
additional tax 补加税罚款;补加税款 6gkV*|U,e
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 9#23FK
adjudged bankrupt 被裁定破产 1m'k|Ka
adjudicated bankrupt 裁定破产人
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 i"1Mfz~e
adjudication of bankruptcy 裁定破产;宣告破产 TeMHm
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adjudication of insolvency 裁定无力偿还债务 2VPdw@"~}
adjusted actual 经调整的实数;调整后的实数 UZWioxsKr+
adjusted current assets 经调整的流动资产;调整后的流动资产 z$&{:\hj
adjusted figure 经调整的数字;调整后的数额 9d>-MX
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adjusted liabilities 经调整的负债;调整后的负债 V"[g.%%Y
adjusted loss 经调整的亏损;调整后的亏损 vRznw&^E
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 rbul8(1h
adjusted profit 经调整的利润;调整后的利润 =R^%(Py
adjusted surplus 经调整的盈余额;调整后的盈余额 $1SPy|y
adjusted value 经调整的价值;调整后的价值 |sa]F5
adjustment 调整;修订;理算〔保险〕
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adjustment centre 调剂中心 rExnxQ<e
adjustment lag 调整过程的时间差距;调整时差 l.(v^3:X
adjustment mechanism 调整机制 .fn\]rUv
adjustment of loss 亏损调整 ,D5cjaX<
adjustment process 调整过程;调整程序 `b?R#:G
adjustment range 调整幅度 vXev$x=w-
administered exchange rate 受管制汇率 /~DI 6g