A: tD*
k
Na$.VT
A share A股;甲类股份 Qr\eT}
abatement of tax 减税;减扣免税额 <2d)4@B=
ABN AMRO Bank N.V. 荷兰银行 \ZM5J
above-the-line expenditure 线上项目支出;经常预算支出 3!
#|hI>
f
above-the-line receipt 线上项目收入;经常预算收入 ;>uB$8<_7
ABSA Asia Limited 南非联合亚洲有限公司 5o0n4W
absolute change 绝对数值变更 {#st>%i
absolute expenditure 实际开支 -AD@wn!wCJ
absolute guideline figure 绝对准则数字 xax[#Vl4
absolute interest 绝对权益 IsmZEVuC
absolute order of discharge 绝对破产解除令 [>N#61CV5
absolute profit margin 绝对利润幅度 7]} I
absolute value 实值;绝对值 A!,c@Kv
3
absolutely vested interest 绝对既得权益 i=L 86Ks
absorbed cost 已吸收成本;已分摊成本 !E&l=*lM.
absorption 吸收;分摊;合并
)ut$644R
absorption rate 吸收率;摊配率;分摊率 O|S,="h"}
ACB Finance Limited 亚洲商业财务有限公司 (/2rj[F&
acceptable form of reciprocity 合理的互惠条件 cRH(@b
Xr
acceptable rate 适当利率;适当汇率 &#JYh=#
acceptance agreement 承兑协议 Q7<Y5+
acceptance for honour 参加承兑 ZJF"Yo
acceptor 承兑人;接受人;受票人 o{>4PZ}=g
acceptor for honour 参加承兑人 j85B{Mab&
accident insurance 意外保险 /O<~n%< G
Accident Insurance Association of Hong Kong 香港意外保险公会 #8sy QWlG
accident insurance scheme 意外保险计划 J6[}o4Z
accident year basis 意外年度基准 !uit
accommodation 通融;贷款 T;5VNRgpI
accommodation bill 通融票据;空头票据 vp2w^/])u
accommodation party 汇票代发人 De>e`./56
account balance 帐户余额;帐户结余 gyq6LRb
account book 帐簿 TE;f*!
account collected in advance 预收款项 u(FOSmNkN
account current book 往来帐簿 %X's/;(Lx`
account of after-acquired property 事后取得的财产报告 ]h~F%
account of defaulter 拖欠帐目 0J^Z)U>j
account payable 应付帐款 ysZ(*K
n(?
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qSlo)aP
account receivable 应收帐款 sVr|kvn2
account receivable report 应收帐款报表 *+zFsu4l
account statement 结单;帐单;会计财务报表 _YG@P1
account title 帐户名称;会计科目 $3B%4#s
accountant's report 会计师报告 Z'`\N@c#
Accountant's Report Rules 会计师报告规则 !yT=*Cj4
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^SsdM#E
Accounting Arrangements 《会计安排》 !@])Ut@tN
accounting basis 会计基础 H\V?QDn
accounting by Official Receiver 破产管理署署长呈交的帐目 FAL#p$y}
Accounting Circular 《会计通告》 k-a1^K3
accounting class 会计类别 G62;p#
accounting date 记帐日期;会计结算日期 4i.&geXA.
accounting for money 款项核算 .?rs5[th*
Accounting Officer 会计主任 fPHV]8Ft|
accounting period 会计报告期;会计期 :!l.ze{F
accounting policy 会计政策;会计方针 Y-Q)sv
accounting practice 会计惯例 x${C[gxq9F
accounting principle 会计准则 T[^&ZS]s
accounting record 会计记录 y9?*H?f,
accounting report 会计报告 ;~DrsQb
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MM]0}65KG
Accounting Society of China 中国会计学会 ]KEE+o
accounting statement 会计报表 C$K?4$
accounting system 会计制度;会计系统 BriL
^]
accounting transaction 会计事项;帐务交易 Xp|4 WM
accounting treatment 会计处理 P=1Ku|k
accounting year 会计年度 4[#)p}V
accretion 增值;添加 lz6CK
accrual 应计项目;应累算数目
Ip`1Wv_
accrual basis 应计制;权责发生制 \a7m!v
accrual basis accounting 应计制会计;权责发生制会计 %]Nm'"Y`U
accrue 应累算;应计 n:B){'S
accrued benefit 应累算利益 )X," NJG
accrued charges 应计费用 k>Fw2!mA^
accrued cumulative preference share dividend 应累算的累积优先股股息 pGD-K41O]
accrued expenses 应累算费用 =BN<)f^*s
accrued interest payable 应付利息;应计未付利息 QHja4/
accrued interest receivable 应收利息;应计未收利息 L~e0^X?
accrued right 累算权益 FWU>WHX
accruing profit 应累算的利润 Gh.?6kuh
accumulated fiscal reserve 累积财政储备 %QrO Es
accumulated profit 累积利润;滚存溢利 $L( ,lB
accumulated reserve 累积储备 .SmG) 5U]
accumulation of surplus income 累积收益盈余 @YRy)+
acquired assets 既得资产 gx^_bHh
acquisition 收购;购置;取得 k"%JyO8Y
acquisition cost 购置成本 ^`M%g2x
acquisition expenses 购置费用 J @~g>
acquisition of 100% interest 收购全部股权 a#+$.e5
acquisition of control 取得控制权 KztQT9kY
acquisition of fixed assets 购置固定资产 _-H,S)kI`
acquisition of shell “买壳” \!jz1`]&{
acquisition price 收购价 fj['M6+wd
act of God 天灾 !-n*]C
acting partner 执事合伙人 <+
r~?X_
active market 买卖活跃的市场;交投畅旺的市场;旺市 A@?-"=h}
active partner 积极参与的合伙人 g$mMH
active trading 交投活跃 -K$ugDi
actual circulation 实际流通 i;/;zG^=_
actual cost 实际成本 ~N}Zr$D
actual expenditure 实际开支;实际支出 -IVWkA)7
actual income 实际入息;实际收入;实际收益 tS\Db'C7
actual market 现货市场 82+2PE{
actual price 现货价;实际价格 /=l!F'
actual profit 实际利润 4;)t\9cy_
actual quotation 实盘;实际价位;实际报价 vol (%wB
actual year basis 按实际年度计算 ZU0*iA
actuals 实货 >EA\KrjW
actuarial investigation 精算调查 jTNt!2 :B
actuarial principle 精算原则 Het
>G{
actuarial report 精算师报告 6Y6t.j0vN.
Actuarial Society of Hong Kong 香港精算学会 yxT}hMa
actuarial valuation 精算师估值 c;]^aaQ+>
actuary 精算师 b;*'j9ly
ad referendum agreement 暂定协议;有待覆核的协定 ~iiDy;"
ad valorem duty 从价税;按值征税 4_CL1g
ad valorem duty system 从价税制 6{udNv X
ad valorem fee 从价费 |;(P+Q4lB
ad valorem tariff 从价关税 *kZH~]
additional allowance 额外免税额 B 5qy4MFWs
additional amount for unexpired risk 未过期风险的额外款额 a(|0'^
additional assessable profit 补加应评税利润 "".a(ZGg
additional assessment 补加评税 G#f3
WpD
additional commitment 额外承担 pbqk
additional commitment vote 额外承担拨款 A7XA?>~+|
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R}3th/ qf
additional dependent parent allowance 供养父母额外免税额 lTN^c?
additional provision 额外拨款 GV) "[O
additional stamp duty 附加印花税 =_3rc\0
additional tax 补加税罚款;补加税款 @c"s6h&
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {*g{9`
adjudged bankrupt 被裁定破产 dblf,x
adjudicated bankrupt 裁定破产人 qf ]le]J
adjudication fee 裁定费;评定印花税额手续费;评估契据费 @p/"]zf
adjudication of bankruptcy 裁定破产;宣告破产 b{ A/M#=
adjudication of insolvency 裁定无力偿还债务 U6wy^!_X9
adjusted actual 经调整的实数;调整后的实数 U|.r -$|5P
adjusted current assets 经调整的流动资产;调整后的流动资产 i4WHjeo\
adjusted figure 经调整的数字;调整后的数额 P*}aeu&lnD
adjusted liabilities 经调整的负债;调整后的负债 HE_UHv
adjusted loss 经调整的亏损;调整后的亏损 ~,)D
n
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 0wSy[z4V
adjusted profit 经调整的利润;调整后的利润 pmurG
adjusted surplus 经调整的盈余额;调整后的盈余额
:kE*
adjusted value 经调整的价值;调整后的价值 l_9Z zN
adjustment 调整;修订;理算〔保险〕 +>2.O2)%q
adjustment centre 调剂中心 {[/A?AV;F
adjustment lag 调整过程的时间差距;调整时差 iFcSz
adjustment mechanism 调整机制 .X)Wb{7
adjustment of loss 亏损调整 (d,OLng
adjustment process 调整过程;调整程序 |=~mRqG
adjustment range 调整幅度 cD!E.2[
administered exchange rate 受管制汇率 c=?6`m,"M