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A share A股;甲类股份 &4p:2,|r9
abatement of tax 减税;减扣免税额 lgre@M]mg
ABN AMRO Bank N.V. 荷兰银行 yPuT%H&i
above-the-line expenditure 线上项目支出;经常预算支出 3O$Q>.0 w/
above-the-line receipt 线上项目收入;经常预算收入 .PxtcC.K
ABSA Asia Limited 南非联合亚洲有限公司 }JvyjE
absolute change 绝对数值变更 }0qgvw
absolute expenditure 实际开支 Jf4D">h
absolute guideline figure 绝对准则数字 6Pd;I,k
absolute interest 绝对权益 [% YCupr#
absolute order of discharge 绝对破产解除令 d94Lc-kq^
absolute profit margin 绝对利润幅度 WEWNFTI
absolute value 实值;绝对值 M(SH3~
absolutely vested interest 绝对既得权益 ]6FpUF#<D
absorbed cost 已吸收成本;已分摊成本 \$GlB+ iCx
absorption 吸收;分摊;合并 r1$
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absorption rate 吸收率;摊配率;分摊率 &o:wSe
ACB Finance Limited 亚洲商业财务有限公司 /ey}#SHm,
acceptable form of reciprocity 合理的互惠条件 X_O(j!h
acceptable rate 适当利率;适当汇率 1;g>?18@
acceptance agreement 承兑协议 LB U]^t@ M
acceptance for honour 参加承兑 wVV'9pw}
acceptor 承兑人;接受人;受票人 9boNB"h]T
acceptor for honour 参加承兑人 $)z(4Ev
accident insurance 意外保险 rS8/_'
Accident Insurance Association of Hong Kong 香港意外保险公会 ,Q2` N{f
accident insurance scheme 意外保险计划 +-K-CXt
accident year basis 意外年度基准 sDw&U?gUv
accommodation 通融;贷款 {N/(lB8
accommodation bill 通融票据;空头票据 '+5*ajP<
accommodation party 汇票代发人 y
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account balance 帐户余额;帐户结余 !fZ{=
account book 帐簿 3|l+&LF!IC
account collected in advance 预收款项 $x#Y\dpS
account current book 往来帐簿 Ry r2
account of after-acquired property 事后取得的财产报告 68W&qzw.[r
account of defaulter 拖欠帐目 vRYfB{~
account payable 应付帐款 *oKc4S+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 M&:[3u-
account receivable 应收帐款 o.*8$$
account receivable report 应收帐款报表 Nu<M~/
account statement 结单;帐单;会计财务报表 OZB(4{vnyC
account title 帐户名称;会计科目 >01&3-r
accountant's report 会计师报告 "+~La{POc
Accountant's Report Rules 会计师报告规则 DUF
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accounting and auditing procedure 会计与审计程序;会计与核数程序 =hjff/
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Accounting Arrangements 《会计安排》
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accounting basis 会计基础 \U\ W Q
accounting by Official Receiver 破产管理署署长呈交的帐目 {D={>0
Accounting Circular 《会计通告》 Oc}4`?oy<O
accounting class 会计类别 [:&4 Tp*C
accounting date 记帐日期;会计结算日期 j(AN]g:
accounting for money 款项核算 {r yv7G
Accounting Officer 会计主任 %scSp&X
accounting period 会计报告期;会计期 xKi:
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accounting policy 会计政策;会计方针 fzT|{vG8
accounting practice 会计惯例 K-cRNt
accounting principle 会计准则 (J
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accounting record 会计记录 \fj*.[,
accounting report 会计报告 |08b=aR6ro
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F=?0:2P0bD
Accounting Society of China 中国会计学会 G~b/!clN
accounting statement 会计报表 4! ]28[2B6
accounting system 会计制度;会计系统 TmZsC5
accounting transaction 会计事项;帐务交易 :08b&myx
accounting treatment 会计处理 6jyS]($q
accounting year 会计年度 >c
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accretion 增值;添加 'M8wjU
accrual 应计项目;应累算数目 v50w}w'
accrual basis 应计制;权责发生制 0'j/ 9vm
accrual basis accounting 应计制会计;权责发生制会计 ebsZ
accrue 应累算;应计 L?:.8k`d
accrued benefit 应累算利益 j
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accrued charges 应计费用 oMey^]!
accrued cumulative preference share dividend 应累算的累积优先股股息 WD.td
accrued expenses 应累算费用 +||y/}1
accrued interest payable 应付利息;应计未付利息 k;BXt:jDq
accrued interest receivable 应收利息;应计未收利息 Y=0D[o8
accrued right 累算权益 CCx_|>
accruing profit 应累算的利润 ($s%5|
accumulated fiscal reserve 累积财政储备 rnX
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accumulated profit 累积利润;滚存溢利 uknX py))
accumulated reserve 累积储备 W5a7HkM
accumulation of surplus income 累积收益盈余 A><w1-X&=o
acquired assets 既得资产 m^?a /
acquisition 收购;购置;取得 'Z;8-1M?O
acquisition cost 购置成本 `hpX 97v
acquisition expenses 购置费用 _TLB1T^/4
acquisition of 100% interest 收购全部股权 Hst]}g' .
acquisition of control 取得控制权 9feVy\u
acquisition of fixed assets 购置固定资产 ^UJB%l
acquisition of shell “买壳” ZhvZe/
acquisition price 收购价 {"e)Jj_=
act of God 天灾 z.d1>w
acting partner 执事合伙人 ?F=^&
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active market 买卖活跃的市场;交投畅旺的市场;旺市 41^ =z[k
active partner 积极参与的合伙人 {~*^jS']5
active trading 交投活跃 JJE?!Yvc
actual circulation 实际流通 *h([ai"1-
actual cost 实际成本 fGtYvl O-5
actual expenditure 实际开支;实际支出 "/ 9EUbca
actual income 实际入息;实际收入;实际收益 !{S& "
actual market 现货市场 2oBT
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actual price 现货价;实际价格
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actual profit 实际利润 :)*+aS"
actual quotation 实盘;实际价位;实际报价 lq'MLg
actual year basis 按实际年度计算 IoAG !cS
actuals 实货 u2 a#qU5*
actuarial investigation 精算调查 %noByq,?
actuarial principle 精算原则 BG&XCn5g|
actuarial report 精算师报告 d}:eL
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Actuarial Society of Hong Kong 香港精算学会 -xVp}RLT
actuarial valuation 精算师估值 j0wpaIp
actuary 精算师 :HiAjaA1pg
ad referendum agreement 暂定协议;有待覆核的协定 14DHU
ad valorem duty 从价税;按值征税 T9'd?nw9
ad valorem duty system 从价税制 jL6ZHEi#d7
ad valorem fee 从价费
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ad valorem tariff 从价关税 t@vVE{`
additional allowance 额外免税额 v?
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additional amount for unexpired risk 未过期风险的额外款额 E;MelK<8(
additional assessable profit 补加应评税利润 f`W)Z$fN5
additional assessment 补加评税 ud
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additional commitment 额外承担 P]^BE;7T
additional commitment vote 额外承担拨款 @{q:179w^
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uB1>.Pvxb
additional dependent parent allowance 供养父母额外免税额
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additional provision 额外拨款 E#zLm
additional stamp duty 附加印花税 U_KCN09
additional tax 补加税罚款;补加税款 T0e- X
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 sS{!z@\Lf
adjudged bankrupt 被裁定破产 4.e0k<]N`
adjudicated bankrupt 裁定破产人 1=L5=uz1d:
adjudication fee 裁定费;评定印花税额手续费;评估契据费 r
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adjudication of bankruptcy 裁定破产;宣告破产 )&{<g
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adjudication of insolvency 裁定无力偿还债务 dRL*TT0NW
adjusted actual 经调整的实数;调整后的实数 H3>49;`
adjusted current assets 经调整的流动资产;调整后的流动资产 Z{}+7P
adjusted figure 经调整的数字;调整后的数额 wLa8&E