A: uAJx.>$b
f!uw zHA`?
A share A股;甲类股份 3g,`.I_
abatement of tax 减税;减扣免税额 u(>^3PJ+
ABN AMRO Bank N.V. 荷兰银行 rk2j#>l$4
above-the-line expenditure 线上项目支出;经常预算支出 m@2QnA[4
above-the-line receipt 线上项目收入;经常预算收入 Smn;(K
ABSA Asia Limited 南非联合亚洲有限公司 Uw. `7b>B
absolute change 绝对数值变更 5|j<`()H
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absolute expenditure 实际开支 ^R7lom.
absolute guideline figure 绝对准则数字
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absolute interest 绝对权益 v5#jZ$<F
absolute order of discharge 绝对破产解除令 D9=KXo^
absolute profit margin 绝对利润幅度 wr/"yQA]
absolute value 实值;绝对值 |O|
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absolutely vested interest 绝对既得权益 x.
!V^HQSN
absorbed cost 已吸收成本;已分摊成本 C=L>zOZ
absorption 吸收;分摊;合并 t;}|tgC
absorption rate 吸收率;摊配率;分摊率 l'-Bu(
ACB Finance Limited 亚洲商业财务有限公司 {OkV%Q<
acceptable form of reciprocity 合理的互惠条件 B$fPgW-
acceptable rate 适当利率;适当汇率 ?}tFN_X"
acceptance agreement 承兑协议 df
4A RP+
acceptance for honour 参加承兑 p
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3
acceptor 承兑人;接受人;受票人 +NZ_D#u
acceptor for honour 参加承兑人 )9{0]u;9
accident insurance 意外保险 /tx]5`#@7]
Accident Insurance Association of Hong Kong 香港意外保险公会 kX7C3qdmt
accident insurance scheme 意外保险计划 x:NY\._
accident year basis 意外年度基准 S]e|"n~@
accommodation 通融;贷款 [I,Z2G,Jb
accommodation bill 通融票据;空头票据 QC
OM_$ y
accommodation party 汇票代发人
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account balance 帐户余额;帐户结余 _ @NL;w:!
account book 帐簿 kzQ+j8.,U
account collected in advance 预收款项 en4k/w_
account current book 往来帐簿 y1eWpPJa
account of after-acquired property 事后取得的财产报告 ~*&H$6NJS
account of defaulter 拖欠帐目 u"cV%(#
account payable 应付帐款 *e TqVG.
account payee only [A/C payee only] 只可转帐;存入收款人帐户 D09Sg%w
account receivable 应收帐款 ~ ?Qe?hB
account receivable report 应收帐款报表 YW,tCtI0_
account statement 结单;帐单;会计财务报表 vAF
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account title 帐户名称;会计科目 `!;_ho
accountant's report 会计师报告 / |;RV"
Accountant's Report Rules 会计师报告规则 b7?uq9
accounting and auditing procedure 会计与审计程序;会计与核数程序 H7&8\FNa
Accounting Arrangements 《会计安排》 VX0 %a@ur
accounting basis 会计基础 ~rqCN,=d
accounting by Official Receiver 破产管理署署长呈交的帐目 ?4#Li~q
Accounting Circular 《会计通告》 Eak$u>Fd8c
accounting class 会计类别 TTX5EDCrC
accounting date 记帐日期;会计结算日期 hc(#{]].
accounting for money 款项核算 T"}5}6rSG
Accounting Officer 会计主任 mUAi4N
accounting period 会计报告期;会计期 FBe;1OU
accounting policy 会计政策;会计方针 Tj`,Z5vy
accounting practice 会计惯例 T?CdZc.
accounting principle 会计准则 Drgv`z
accounting record 会计记录 +;(c:@>@,
accounting report 会计报告 `t>l:<@
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A7Cm5>Y_S
Accounting Society of China 中国会计学会 >UTBO|95y
accounting statement 会计报表 $t'MSlF
accounting system 会计制度;会计系统 !OhC/f(GBZ
accounting transaction 会计事项;帐务交易 9rA0lqr]5
accounting treatment 会计处理 D
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accounting year 会计年度 T[w]o}>cW
accretion 增值;添加 $D~0~gn~
accrual 应计项目;应累算数目 #'nr
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accrual basis 应计制;权责发生制 +/4
A
accrual basis accounting 应计制会计;权责发生制会计 V# }!-Xj
accrue 应累算;应计 u
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accrued benefit 应累算利益 hlvK5Z
accrued charges 应计费用 )
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accrued cumulative preference share dividend 应累算的累积优先股股息 a_^\=&?'
accrued expenses 应累算费用 ehGLk7@7&
accrued interest payable 应付利息;应计未付利息 c)6m$5]
accrued interest receivable 应收利息;应计未收利息 kUL'1!j7
accrued right 累算权益 u"r`3P`
accruing profit 应累算的利润 ,\W 8b-Z
accumulated fiscal reserve 累积财政储备 > ym,{EHK
accumulated profit 累积利润;滚存溢利 z}77Eh<
accumulated reserve 累积储备 0I-9nuw,^;
accumulation of surplus income 累积收益盈余 6##_%PO<m
acquired assets 既得资产 #X+JHl
acquisition 收购;购置;取得 T8?Ghbn
acquisition cost 购置成本 imhwY#D
acquisition expenses 购置费用
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acquisition of 100% interest 收购全部股权 pT
th}JM>
acquisition of control 取得控制权 wQ:)KjhHH
acquisition of fixed assets 购置固定资产 y1jCg%'H
acquisition of shell “买壳”
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acquisition price 收购价 B{n,t}z
act of God 天灾 _b
pP50Cu
acting partner 执事合伙人 h
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active market 买卖活跃的市场;交投畅旺的市场;旺市 nSDMOyj+
active partner 积极参与的合伙人 H`XUJh
active trading 交投活跃 VD;01"#'
actual circulation 实际流通 ozyX$tp
actual cost 实际成本 &@X<zWg
actual expenditure 实际开支;实际支出 Y Vt% 0
actual income 实际入息;实际收入;实际收益 ]#iigPZ7
actual market 现货市场 XW2b| %T
actual price 现货价;实际价格 \Gef \
actual profit 实际利润 r8t}TU>C
actual quotation 实盘;实际价位;实际报价 v4a8}G
actual year basis 按实际年度计算 '0;l]/i.
actuals 实货 c8 )DuJ#U
actuarial investigation 精算调查 6$hQ35
actuarial principle 精算原则 F>
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actuarial report 精算师报告 KWbI'}_z
Actuarial Society of Hong Kong 香港精算学会 O#4&8>;=
actuarial valuation 精算师估值 u4cnE"
actuary 精算师 >%_ \;svZG
ad referendum agreement 暂定协议;有待覆核的协定 A7{\</Z
ad valorem duty 从价税;按值征税 RT4x\&q
ad valorem duty system 从价税制 Uk[b|<U-`d
ad valorem fee 从价费 SBu"3ym
ad valorem tariff 从价关税 4!{KWL`A
additional allowance 额外免税额 -u+vJ6EY
additional amount for unexpired risk 未过期风险的额外款额 (!u~
CZ;
additional assessable profit 补加应评税利润 YR\fa Vk
additional assessment 补加评税 3GYw+%Z]
additional commitment 额外承担 z
EX
additional commitment vote 额外承担拨款 G{~J|{t\yz
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %@J.{@>
additional dependent parent allowance 供养父母额外免税额 PudS2k_Qv
additional provision 额外拨款 fivw~z|[@
additional stamp duty 附加印花税 6xmZXpd!
additional tax 补加税罚款;补加税款 -
a}Dp~j
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k!j5tsiR
adjudged bankrupt 被裁定破产 dw>C@c#"
adjudicated bankrupt 裁定破产人 n:
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 h%na>G
adjudication of bankruptcy 裁定破产;宣告破产 W\$`w
adjudication of insolvency 裁定无力偿还债务 FW;?s+Uyx
adjusted actual 经调整的实数;调整后的实数 ,$L4dF3
adjusted current assets 经调整的流动资产;调整后的流动资产 s*KhF'fN
adjusted figure 经调整的数字;调整后的数额 kOrZv,qFG[
adjusted liabilities 经调整的负债;调整后的负债 wYXQlxd y
adjusted loss 经调整的亏损;调整后的亏损 un"Gozmt5
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 #6aW9GO
adjusted profit 经调整的利润;调整后的利润 23eX;gL
adjusted surplus 经调整的盈余额;调整后的盈余额 %bn jgy
adjusted value 经调整的价值;调整后的价值 PCee<W_%YE
adjustment 调整;修订;理算〔保险〕 dh\'<|\K
adjustment centre 调剂中心 G^|:N[>B
adjustment lag 调整过程的时间差距;调整时差 [ZwjOi:)
adjustment mechanism 调整机制 wc@X.Q[
adjustment of loss 亏损调整 WF+99?75
adjustment process 调整过程;调整程序 |-67\p]
adjustment range 调整幅度 MTh<|$
administered exchange rate 受管制汇率 r EE1sy/#