A: w"Q6'/P
Z'P>sV
A share A股;甲类股份 %nTgrgS(=
abatement of tax 减税;减扣免税额 %Ts6M,Fpp
ABN AMRO Bank N.V. 荷兰银行 \GL!x 7s1A
above-the-line expenditure 线上项目支出;经常预算支出 /B$9B
above-the-line receipt 线上项目收入;经常预算收入 -R
^OYgF
ABSA Asia Limited 南非联合亚洲有限公司 y<Hka'(%
absolute change 绝对数值变更 @l7~Zn
absolute expenditure 实际开支 kE
H(\3,l
absolute guideline figure 绝对准则数字 3yWu-U \k
absolute interest 绝对权益 i@=0fHiZQ
absolute order of discharge 绝对破产解除令 @a08*"lbp
absolute profit margin 绝对利润幅度 GOT@
absolute value 实值;绝对值 q~[@(+zP5
absolutely vested interest 绝对既得权益 Xknp*(9
absorbed cost 已吸收成本;已分摊成本 j-egsKR
absorption 吸收;分摊;合并 3D)gy9T&l
absorption rate 吸收率;摊配率;分摊率 kZ&|.q1zki
ACB Finance Limited 亚洲商业财务有限公司 or?@Ti;
acceptable form of reciprocity 合理的互惠条件 #J1vN]g
acceptable rate 适当利率;适当汇率 {*gO1TZt9
acceptance agreement 承兑协议 C
#A sA
acceptance for honour 参加承兑 OF$0]V
acceptor 承兑人;接受人;受票人 8JOfx
acceptor for honour 参加承兑人 6qW/Td|g
accident insurance 意外保险 }:5_vH0
Accident Insurance Association of Hong Kong 香港意外保险公会 i+x$Y)=
accident insurance scheme 意外保险计划 IFr
q\H0
accident year basis 意外年度基准
Q.3oDq
accommodation 通融;贷款 Q}pnb3J>T
accommodation bill 通融票据;空头票据 HgHhc&-
accommodation party 汇票代发人 E\3fL"lM
account balance 帐户余额;帐户结余 ]}KoW?M
account book 帐簿 So&an !
account collected in advance 预收款项 I9sx*'
account current book 往来帐簿 <M(Jqb cWa
account of after-acquired property 事后取得的财产报告 2~:jg1
account of defaulter 拖欠帐目 8<,b5
account payable 应付帐款 Pm2T!0
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b)7uz>I
account receivable 应收帐款 N!7r~B
account receivable report 应收帐款报表 q|*}>=NX
account statement 结单;帐单;会计财务报表 e,Ih7-=Er,
account title 帐户名称;会计科目 t7A '
accountant's report 会计师报告 :lF[k`S T
Accountant's Report Rules 会计师报告规则 -8sm^A>C
accounting and auditing procedure 会计与审计程序;会计与核数程序 9.<d S
Accounting Arrangements 《会计安排》 c,ccavv{I
accounting basis 会计基础 N|Cx";,|FZ
accounting by Official Receiver 破产管理署署长呈交的帐目 m!{}Y]FZn
Accounting Circular 《会计通告》 hD~P)@^
accounting class 会计类别 L0v& m
accounting date 记帐日期;会计结算日期 ]_cBd)3P}
accounting for money 款项核算 S >E|A%
Accounting Officer 会计主任 4>q^W $
accounting period 会计报告期;会计期 +-b:XeHSZ
accounting policy 会计政策;会计方针 eY3l^Su1
accounting practice 会计惯例 HPc7Vo(
accounting principle 会计准则 ?{bF3Mz=
accounting record 会计记录 1J}i :i&
accounting report 会计报告 -7GF2
@
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %+PWcCmn
Accounting Society of China 中国会计学会 ^P5+ _P
accounting statement 会计报表 pEUbP,3M:
accounting system 会计制度;会计系统 Yzr RnVr
accounting transaction 会计事项;帐务交易 ' 0iXx
accounting treatment 会计处理 w]Q0}Z
accounting year 会计年度 #St=% !
accretion 增值;添加 7qfo%n"
accrual 应计项目;应累算数目 )Fc`rY
accrual basis 应计制;权责发生制 E0K'|*
accrual basis accounting 应计制会计;权责发生制会计 Ql1HaC/5)-
accrue 应累算;应计 f tVA
accrued benefit 应累算利益 ;D Mv?-H
accrued charges 应计费用 {@T8i^EI
accrued cumulative preference share dividend 应累算的累积优先股股息 pdcP;.
accrued expenses 应累算费用 UQGOCP_
accrued interest payable 应付利息;应计未付利息
Vf:w.G A
accrued interest receivable 应收利息;应计未收利息 oY!nM%z/
accrued right 累算权益 19 h7 M
accruing profit 应累算的利润 8&15kA
accumulated fiscal reserve 累积财政储备 T6s~f$G
accumulated profit 累积利润;滚存溢利 a );>
accumulated reserve 累积储备 j, SOL9yg
accumulation of surplus income 累积收益盈余
2?3D`
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acquired assets 既得资产 HGuY-f
acquisition 收购;购置;取得 ISHNeO8
acquisition cost 购置成本 4"$K66yk@
acquisition expenses 购置费用 +\SNaq~&
acquisition of 100% interest 收购全部股权 &Gp~)%
acquisition of control 取得控制权 (!h%)
_?.l
acquisition of fixed assets 购置固定资产 R[eQ}7;+
acquisition of shell “买壳” e:9CD-
acquisition price 收购价 wGd4:W
act of God 天灾 F
s^d-I
acting partner 执事合伙人 sb
3l4(8g
active market 买卖活跃的市场;交投畅旺的市场;旺市 %@IZ41<C
active partner 积极参与的合伙人 d4"KM+EP?
active trading 交投活跃 9N(<OY+Dgm
actual circulation 实际流通 "j+zd&*={
actual cost 实际成本 d*%-r2K
actual expenditure 实际开支;实际支出 x:TBZh?@$
actual income 实际入息;实际收入;实际收益 3y!yz3E
actual market 现货市场 (mq 7{;7y
actual price 现货价;实际价格 auOYi<<>W
actual profit 实际利润 EjsAV F
[@
actual quotation 实盘;实际价位;实际报价 iz'#K?PF_
actual year basis 按实际年度计算 z/bJDSQ
actuals 实货 :3qA7D }
actuarial investigation 精算调查 0-
GA,I_
actuarial principle 精算原则 &5&C
actuarial report 精算师报告 c5_?jKpl
Actuarial Society of Hong Kong 香港精算学会 pg3B^
actuarial valuation 精算师估值 \~H;Wt5
actuary 精算师 S>~QuCMY
ad referendum agreement 暂定协议;有待覆核的协定 ".&x`C
ad valorem duty 从价税;按值征税 h1 \)_jxA
ad valorem duty system 从价税制 *G"vV>OSV
ad valorem fee 从价费 L@*0wx`fU
ad valorem tariff 从价关税 q2VQS1R`8
additional allowance 额外免税额 "65@8xt==
additional amount for unexpired risk 未过期风险的额外款额 >S / Zd
additional assessable profit 补加应评税利润 0mB]*<x8
additional assessment 补加评税 ?}*A/-Hx0U
additional commitment 额外承担
S5:`fo^5
additional commitment vote 额外承担拨款 $M\[^g(q
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 owA3>E5t&
additional dependent parent allowance 供养父母额外免税额 x{u7# s1|/
additional provision 额外拨款 o[AQ
S`
additional stamp duty 附加印花税 A8JEig 3Ix
additional tax 补加税罚款;补加税款 XcJ'w
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Zf<M14iM
adjudged bankrupt 被裁定破产 bK `'zi
adjudicated bankrupt 裁定破产人 k[oU}~*U+
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y$3H$F.+
adjudication of bankruptcy 裁定破产;宣告破产 <wwcPe}
adjudication of insolvency 裁定无力偿还债务 nVI\Or
[
adjusted actual 经调整的实数;调整后的实数 x1)G!i
adjusted current assets 经调整的流动资产;调整后的流动资产 9NwA5TP9_
adjusted figure 经调整的数字;调整后的数额 ]}Hcb)'j@
adjusted liabilities 经调整的负债;调整后的负债 M70X dn
adjusted loss 经调整的亏损;调整后的亏损 3=9yR**
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 WXj}gL`
adjusted profit 经调整的利润;调整后的利润 y4`<$gL
adjusted surplus 经调整的盈余额;调整后的盈余额 ;u LD_1%
adjusted value 经调整的价值;调整后的价值 )L#C1DP#
adjustment 调整;修订;理算〔保险〕 Wt+aW
adjustment centre 调剂中心 kvh}{@|-
adjustment lag 调整过程的时间差距;调整时差 <a *X&P
adjustment mechanism 调整机制 />fy@nPl|
adjustment of loss 亏损调整 {N+
N4*
adjustment process 调整过程;调整程序 't=\YFQ*v
adjustment range 调整幅度 8:,E=swe
administered exchange rate 受管制汇率 8;7Y}c