A: ZNFn^iuQ
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A share A股;甲类股份 h_?D%b~5
abatement of tax 减税;减扣免税额 +
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ABN AMRO Bank N.V. 荷兰银行 7\JRHw
above-the-line expenditure 线上项目支出;经常预算支出 >T.U\,om7
above-the-line receipt 线上项目收入;经常预算收入 ?OYu BZF
ABSA Asia Limited 南非联合亚洲有限公司 /,2Em>
absolute change 绝对数值变更 W3{k{~
absolute expenditure 实际开支 {qx}f^WV
absolute guideline figure 绝对准则数字 ],>Z'W
absolute interest 绝对权益 eXnMS!g%Z
absolute order of discharge 绝对破产解除令 @`$8rck`
absolute profit margin 绝对利润幅度 n1DD+@
absolute value 实值;绝对值 ff-9NvW4v
absolutely vested interest 绝对既得权益 M,e_=aq
absorbed cost 已吸收成本;已分摊成本 Wxb/|?,
absorption 吸收;分摊;合并 Wh(V?!^@5
absorption rate 吸收率;摊配率;分摊率 lj@c"Yrk
ACB Finance Limited 亚洲商业财务有限公司 %l,p />r
acceptable form of reciprocity 合理的互惠条件 wjoxfPnf
acceptable rate 适当利率;适当汇率 VZb0x)w
acceptance agreement 承兑协议 *7nlel
acceptance for honour 参加承兑 +_06{7@h
acceptor 承兑人;接受人;受票人 ?*tpW75hR[
acceptor for honour 参加承兑人 /JtKn*?}:>
accident insurance 意外保险 `DC)U1
Accident Insurance Association of Hong Kong 香港意外保险公会 e}(ws~.
accident insurance scheme 意外保险计划 ~k+-))pf
accident year basis 意外年度基准 +MGEO+
accommodation 通融;贷款 -2K`:}\y&
accommodation bill 通融票据;空头票据
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Fb
accommodation party 汇票代发人 +x-n,!(
account balance 帐户余额;帐户结余 53=s'DZ
account book 帐簿 Uj0DX>I
account collected in advance 预收款项 N02N
w(pi
account current book 往来帐簿 dW,$yH_
account of after-acquired property 事后取得的财产报告 t{Q9Kv
account of defaulter 拖欠帐目 #`<|W5
account payable 应付帐款 cDxjD5E
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1r\? uD
account receivable 应收帐款 fHb0pp\[.
account receivable report 应收帐款报表 u(\b1h n
account statement 结单;帐单;会计财务报表 FoInJ(PDH
account title 帐户名称;会计科目 ?#rDoYt/Sx
accountant's report 会计师报告 9-Qub+0o
Accountant's Report Rules 会计师报告规则 8D;>] >
accounting and auditing procedure 会计与审计程序;会计与核数程序 C*/d%eHD
Accounting Arrangements 《会计安排》 ts{Tk5+
accounting basis 会计基础 ^WVH z;
accounting by Official Receiver 破产管理署署长呈交的帐目 enO5XsIc
Accounting Circular 《会计通告》 *
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accounting class 会计类别 %=]~5a9
accounting date 记帐日期;会计结算日期 9H" u\t|?
accounting for money 款项核算 (YGJw?]
Accounting Officer 会计主任 iU~oPp[e
accounting period 会计报告期;会计期 +smPR
accounting policy 会计政策;会计方针 [9Q2/V;Uk%
accounting practice 会计惯例 zo7Hm]W`
accounting principle 会计准则 U5Q `r7
accounting record 会计记录 *t3fbD
accounting report 会计报告 S$=])^ dur
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]p `#KVW
Accounting Society of China 中国会计学会 i?A4uyYwS
accounting statement 会计报表 <Ktx*(D
accounting system 会计制度;会计系统 'eLO#1Ipf
accounting transaction 会计事项;帐务交易 ?r'rvu'/
accounting treatment 会计处理 ]Yp;8#:1
accounting year 会计年度 ^^
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accretion 增值;添加 J3oH^
accrual 应计项目;应累算数目 *<i
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accrual basis 应计制;权责发生制 w=rh@S]
accrual basis accounting 应计制会计;权责发生制会计 p4fU/
accrue 应累算;应计 *FQrmdwb]L
accrued benefit 应累算利益 >TeTa l
accrued charges 应计费用 ;xN4L
accrued cumulative preference share dividend 应累算的累积优先股股息 ';^VdR]fk
accrued expenses 应累算费用 ,l_"%xYx
accrued interest payable 应付利息;应计未付利息 Vge9AH:op
accrued interest receivable 应收利息;应计未收利息 E"b+Q
accrued right 累算权益 l7Zqk GG]
accruing profit 应累算的利润 `&LPqb
accumulated fiscal reserve 累积财政储备 >j4;{r+eQw
accumulated profit 累积利润;滚存溢利 Y#=0C*FS
accumulated reserve 累积储备 .Qyq*6T3&
accumulation of surplus income 累积收益盈余 _Q t
acquired assets 既得资产 2!QJa=
acquisition 收购;购置;取得 VA&_dU]*
acquisition cost 购置成本 2>Xgo%
acquisition expenses 购置费用 ,_!pUa
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acquisition of 100% interest 收购全部股权 U,gg@!1GJo
acquisition of control 取得控制权 5hr$tkkL
acquisition of fixed assets 购置固定资产 }G]6Rip3
acquisition of shell “买壳” 7YV}F9h4
acquisition price 收购价 2TXrVaM
act of God 天灾 7.,C'^ci
acting partner 执事合伙人 %d c=QSL
active market 买卖活跃的市场;交投畅旺的市场;旺市 _
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active partner 积极参与的合伙人 |e!%6Qq3
active trading 交投活跃 bg'Qq|<U
actual circulation 实际流通 \xlelsmB*
actual cost 实际成本 Bk_23ygO_
actual expenditure 实际开支;实际支出 }Y[xj{2$O
actual income 实际入息;实际收入;实际收益 W;4rhZEgd
actual market 现货市场 &GGJ=c\
actual price 现货价;实际价格 FO<PMK
actual profit 实际利润 7y5`YJ}!
actual quotation 实盘;实际价位;实际报价 E z?O
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actual year basis 按实际年度计算
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actuals 实货 -|bnvPmE
actuarial investigation 精算调查 y'((
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actuarial principle 精算原则 0Dv r:]R
actuarial report 精算师报告 8oK*NB29
Actuarial Society of Hong Kong 香港精算学会 <~@}r\
actuarial valuation 精算师估值 6!sC
actuary 精算师 sG7G$G*ta!
ad referendum agreement 暂定协议;有待覆核的协定
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ad valorem duty 从价税;按值征税 84j6.\,
ad valorem duty system 从价税制 y-6k<RN
ad valorem fee 从价费 O{R)0&
ad valorem tariff 从价关税 {$-lXw4
additional allowance 额外免税额 K~$A2b95
additional amount for unexpired risk 未过期风险的额外款额 :
E[\1
additional assessable profit 补加应评税利润 !w2J*E\
additional assessment 补加评税 <'N"GLJ
additional commitment 额外承担 "m,)3zND3
additional commitment vote 额外承担拨款 f^Sl(^f
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NOM6},rp
additional dependent parent allowance 供养父母额外免税额 d0``:
additional provision 额外拨款 q4=Gj`\43
additional stamp duty 附加印花税 JN)@bP
additional tax 补加税罚款;补加税款 U2<8U
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !0!m |^c5
adjudged bankrupt 被裁定破产 v+Mi"ZAd
adjudicated bankrupt 裁定破产人 VUnO&zV{
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %;/?DQU
adjudication of bankruptcy 裁定破产;宣告破产 G%ytp=N
adjudication of insolvency 裁定无力偿还债务 e0;0 X7
adjusted actual 经调整的实数;调整后的实数 xl2;DFiYt
adjusted current assets 经调整的流动资产;调整后的流动资产 W5c
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adjusted figure 经调整的数字;调整后的数额 lt08
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adjusted liabilities 经调整的负债;调整后的负债 gr1Nc
Hu
adjusted loss 经调整的亏损;调整后的亏损 v+d}
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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 iOY: a
adjusted profit 经调整的利润;调整后的利润 " b3-'/&
adjusted surplus 经调整的盈余额;调整后的盈余额 XX&4OV,^%D
adjusted value 经调整的价值;调整后的价值 eFKF9m
adjustment 调整;修订;理算〔保险〕 O{^8dwg
adjustment centre 调剂中心 =D;n#n 7
adjustment lag 调整过程的时间差距;调整时差 3Gi^TXE]
adjustment mechanism 调整机制 X'FDQoH
adjustment of loss 亏损调整 jKr\mb
adjustment process 调整过程;调整程序 W% @r
adjustment range 调整幅度 Lmsc~~
administered exchange rate 受管制汇率 41uiW,