A: 7wqwDE
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A share A股;甲类股份 Ck:J
abatement of tax 减税;减扣免税额 u#,]>;
ABN AMRO Bank N.V. 荷兰银行 :$tW9*\KY
above-the-line expenditure 线上项目支出;经常预算支出 p)jxqg
above-the-line receipt 线上项目收入;经常预算收入 }M7kApb>Y
ABSA Asia Limited 南非联合亚洲有限公司 64vSJx>u
absolute change 绝对数值变更 {DK:"ep
absolute expenditure 实际开支 bn`zI~WS
absolute guideline figure 绝对准则数字 UZ!hk*PF
absolute interest 绝对权益 %OtW\T=u
absolute order of discharge 绝对破产解除令 u l%bo%&~
absolute profit margin 绝对利润幅度 1P[Lz!C
absolute value 实值;绝对值 8`t%QhE2
absolutely vested interest 绝对既得权益 A;!FtD/
absorbed cost 已吸收成本;已分摊成本 ry\']\k
absorption 吸收;分摊;合并 .'a |St
absorption rate 吸收率;摊配率;分摊率 I I8nz[s
ACB Finance Limited 亚洲商业财务有限公司 (lnQ!4LK
acceptable form of reciprocity 合理的互惠条件 8bGq"!w-
acceptable rate 适当利率;适当汇率 ,$]q2aL
acceptance agreement 承兑协议 } 8P}L@q
acceptance for honour 参加承兑 9y5\4&v
acceptor 承兑人;接受人;受票人 U %ESuq#
acceptor for honour 参加承兑人 PsgzDhRv
accident insurance 意外保险 $"8k|^Z3
Accident Insurance Association of Hong Kong 香港意外保险公会 'O`3FI
accident insurance scheme 意外保险计划 9CNHjs+-}s
accident year basis 意外年度基准 *Vl
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accommodation 通融;贷款 l0&8vhw8k
accommodation bill 通融票据;空头票据 r$F]e]Ic\
accommodation party 汇票代发人 , _$"6
account balance 帐户余额;帐户结余 v'!Ntk
account book 帐簿 %RN-J*s]
account collected in advance 预收款项 %5G BMMn
account current book 往来帐簿 is(!_Iv
account of after-acquired property 事后取得的财产报告 g5Dx9d{
account of defaulter 拖欠帐目 a~*V
account payable 应付帐款 'oz=
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 pPZ/ O6
account receivable 应收帐款 o
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account receivable report 应收帐款报表 `X='g96C1
account statement 结单;帐单;会计财务报表 !_9$[Oq
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account title 帐户名称;会计科目
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accountant's report 会计师报告 r?!xL\C\
Accountant's Report Rules 会计师报告规则 .Y|\7%(
accounting and auditing procedure 会计与审计程序;会计与核数程序 6p"c^
Accounting Arrangements 《会计安排》 o"FiM5L^.
accounting basis 会计基础 6^|6V
accounting by Official Receiver 破产管理署署长呈交的帐目
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Accounting Circular 《会计通告》 mM}Ukmy
accounting class 会计类别 /6?plt&CA
accounting date 记帐日期;会计结算日期 m0Syxb
accounting for money 款项核算 #mhD; .Wg
Accounting Officer 会计主任 @MB _gt)7?
accounting period 会计报告期;会计期 358/t/4{p
accounting policy 会计政策;会计方针 )$B+3f
accounting practice 会计惯例 wzPw;xuG
accounting principle 会计准则 CFm1c1%Hg
accounting record 会计记录 5|CiwQg|,p
accounting report 会计报告 LUNs|\&
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R2aK5~
Accounting Society of China 中国会计学会 CS\tCw\Y
accounting statement 会计报表 s[q4K
accounting system 会计制度;会计系统 %vt SeJ
accounting transaction 会计事项;帐务交易 uX +<`3O
accounting treatment 会计处理 *Qx|5L!_
accounting year 会计年度 o#P3lz
accretion 增值;添加 aT!9W'uY
accrual 应计项目;应累算数目 ms7 7{A3
accrual basis 应计制;权责发生制 y8vH?^:%<
accrual basis accounting 应计制会计;权责发生制会计 0; v~5|r
accrue 应累算;应计 <cv1$
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accrued benefit 应累算利益 =Rx?6%
accrued charges 应计费用 `b ")Bx|
accrued cumulative preference share dividend 应累算的累积优先股股息 kc'0NE4oq
accrued expenses 应累算费用 qW~R-g]
accrued interest payable 应付利息;应计未付利息 I'9s=~VfY,
accrued interest receivable 应收利息;应计未收利息 4)HWPX
accrued right 累算权益 lo UwRz
accruing profit 应累算的利润 G'2=j
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accumulated fiscal reserve 累积财政储备 @CU|3Qg
accumulated profit 累积利润;滚存溢利 GR ?u?-
accumulated reserve 累积储备 18"VB50b}
accumulation of surplus income 累积收益盈余 6
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acquired assets 既得资产 @xm~T|[7
acquisition 收购;购置;取得 P5}[*k%DQw
acquisition cost 购置成本 cNo4UZvr
acquisition expenses 购置费用 i!W8Q$V
acquisition of 100% interest 收购全部股权 Qf-k&d
acquisition of control 取得控制权 g1wI
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acquisition of fixed assets 购置固定资产 IR
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acquisition of shell “买壳” ]KK ZbEO
acquisition price 收购价 %DRy&k/T
act of God 天灾 tnF9Vj[#%_
acting partner 执事合伙人 '?G[T28
active market 买卖活跃的市场;交投畅旺的市场;旺市 As'M39*V
active partner 积极参与的合伙人 QHzX
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active trading 交投活跃 k,R~oSA'n
actual circulation 实际流通 )fMX!#KP
actual cost 实际成本 gn W~KLqH
actual expenditure 实际开支;实际支出 BgWz<k}5M
actual income 实际入息;实际收入;实际收益 Pkx(M E
actual market 现货市场 8gtCY~m
actual price 现货价;实际价格 UW/3{2
actual profit 实际利润 +B q}>
actual quotation 实盘;实际价位;实际报价 mU+FQX
actual year basis 按实际年度计算 ZC5Yve8
actuals 实货 5d?!<(e6
actuarial investigation 精算调查 {#*? S>DA
actuarial principle 精算原则 a^XTW7]r
actuarial report 精算师报告 dI0bTw|s/
Actuarial Society of Hong Kong 香港精算学会 bj7MzlGFy
actuarial valuation 精算师估值 Iq0 #A5U%
actuary 精算师 6I cM:x
ad referendum agreement 暂定协议;有待覆核的协定 %V %#y $l
ad valorem duty 从价税;按值征税 y/}VtD
ad valorem duty system 从价税制 P\X=*
ad valorem fee 从价费 7 xp1\j0
ad valorem tariff 从价关税 Kcw1uLb
additional allowance 额外免税额 ^wO_b'@v
additional amount for unexpired risk 未过期风险的额外款额 ?St=7a(D
additional assessable profit 补加应评税利润 _
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additional assessment 补加评税 ]\a\
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additional commitment 额外承担 Sf
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additional commitment vote 额外承担拨款
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g2aT`=&Z
additional dependent parent allowance 供养父母额外免税额 64!ame}n+
additional provision 额外拨款 ~t${=o430
additional stamp duty 附加印花税 Vgqvvq<S
additional tax 补加税罚款;补加税款 u_4:#~b
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 V8nz-DL{
adjudged bankrupt 被裁定破产 X&9^&U=e
adjudicated bankrupt 裁定破产人 qXU:A-IdIl
adjudication fee 裁定费;评定印花税额手续费;评估契据费 @vdc)vN[/
adjudication of bankruptcy 裁定破产;宣告破产
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adjudication of insolvency 裁定无力偿还债务 !qTpQ5Dm
adjusted actual 经调整的实数;调整后的实数 [/AdeR
adjusted current assets 经调整的流动资产;调整后的流动资产 AU\xNF3
adjusted figure 经调整的数字;调整后的数额 AJ>BF.>
adjusted liabilities 经调整的负债;调整后的负债 Krp
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adjusted loss 经调整的亏损;调整后的亏损 ?v"K1C1.
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 K#l
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adjusted profit 经调整的利润;调整后的利润 6`DwEs?Y{
adjusted surplus 经调整的盈余额;调整后的盈余额 (RDa,&
adjusted value 经调整的价值;调整后的价值 d^Zo35X
adjustment 调整;修订;理算〔保险〕 Iuu<2#gb8"
adjustment centre 调剂中心 C,|nmlDN
adjustment lag 调整过程的时间差距;调整时差 +H
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adjustment mechanism 调整机制 ;/?Z<[B
adjustment of loss 亏损调整 P&[F t)`
adjustment process 调整过程;调整程序 ot@|blVC8
adjustment range 调整幅度
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administered exchange rate 受管制汇率 vLv|SqD