A: ;={3H_{3
)_SpY\J
A share A股;甲类股份 xt1\Sie
abatement of tax 减税;减扣免税额 R 0YWe
ABN AMRO Bank N.V. 荷兰银行 )F,z pGG
above-the-line expenditure 线上项目支出;经常预算支出 8\HzFB
above-the-line receipt 线上项目收入;经常预算收入 5+a5pC
ABSA Asia Limited 南非联合亚洲有限公司 % !Ih=DZ
absolute change 绝对数值变更 S9dXkd
absolute expenditure 实际开支 hd@jm^k
absolute guideline figure 绝对准则数字 2&XNT-Qm
absolute interest 绝对权益 1G)I|v9R
absolute order of discharge 绝对破产解除令 zV8{|-2]No
absolute profit margin 绝对利润幅度 2BV]@]qB
absolute value 实值;绝对值 +P%k@w#<Z
absolutely vested interest 绝对既得权益 #|=Q5"wU
absorbed cost 已吸收成本;已分摊成本 .Ky)Co
absorption 吸收;分摊;合并 j%=X
ps
absorption rate 吸收率;摊配率;分摊率
]EqwDw4
ACB Finance Limited 亚洲商业财务有限公司 pKaU
[1x?%
acceptable form of reciprocity 合理的互惠条件 3?
F~H
acceptable rate 适当利率;适当汇率 >35W{d
acceptance agreement 承兑协议 JJy.)-R
acceptance for honour 参加承兑 63/a 0Yn
acceptor 承兑人;接受人;受票人 Y-lTPR<Eq
acceptor for honour 参加承兑人 ZP'0=
accident insurance 意外保险 WaSZw0U}y
Accident Insurance Association of Hong Kong 香港意外保险公会 &pW2R}
accident insurance scheme 意外保险计划 m~-O}i~)
accident year basis 意外年度基准 c&C*'c-r
accommodation 通融;贷款 Sg*+!
accommodation bill 通融票据;空头票据 n0g8B
accommodation party 汇票代发人 (C0Wty
account balance 帐户余额;帐户结余 f4$sH/ 2#v
account book 帐簿 6B+?X5-6DH
account collected in advance 预收款项 h.q9p!
account current book 往来帐簿 ~I;|ipK4m
account of after-acquired property 事后取得的财产报告 J vq)%t8q>
account of defaulter 拖欠帐目 `R!Q(rePx
account payable 应付帐款 /}9)ZYMx
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v[V7$.%5Q
account receivable 应收帐款 TG%w
account receivable report 应收帐款报表 #n]K$k>
account statement 结单;帐单;会计财务报表 AkCy
C1
account title 帐户名称;会计科目 wHh6y? g\
accountant's report 会计师报告 `\GRY @cg
Accountant's Report Rules 会计师报告规则 Xyjd7"
accounting and auditing procedure 会计与审计程序;会计与核数程序 5+yy:#J]
Accounting Arrangements 《会计安排》 7^tYtMm|U
accounting basis 会计基础 u;+8Jg+xH/
accounting by Official Receiver 破产管理署署长呈交的帐目 o2[$XONTl
Accounting Circular 《会计通告》 ~O|~M_Z
accounting class 会计类别 @km4qJZ
accounting date 记帐日期;会计结算日期 y?U@F/^}N
accounting for money 款项核算 b[<L
l%K
Accounting Officer 会计主任 Gn<0Fy2
accounting period 会计报告期;会计期 'KDt%?24
accounting policy 会计政策;会计方针 Xk\IO0GF
accounting practice 会计惯例 *W;;L_V"
accounting principle 会计准则 -ijzo%&qA
accounting record 会计记录 70 Ph^e)
accounting report 会计报告 k(o(:-+x
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <KfR)7I$0a
Accounting Society of China 中国会计学会 IwRP,MQ~
accounting statement 会计报表 ; tQ(l%!
accounting system 会计制度;会计系统 MJkusR/
accounting transaction 会计事项;帐务交易 @Ne&%F?^Z
accounting treatment 会计处理 X}Om)WCr
accounting year 会计年度 xojt s;n
accretion 增值;添加 %a
FZbLK
accrual 应计项目;应累算数目 >'4$g7o,
accrual basis 应计制;权责发生制 |=07n K2
accrual basis accounting 应计制会计;权责发生制会计 6TTu[*0NT
accrue 应累算;应计 $@O?
accrued benefit 应累算利益 mE_%
accrued charges 应计费用 *6eJmbFG
accrued cumulative preference share dividend 应累算的累积优先股股息 -}PE(c1%?q
accrued expenses 应累算费用 vKWi?}1
accrued interest payable 应付利息;应计未付利息 kR3wbA
accrued interest receivable 应收利息;应计未收利息 L9XfR$7,z
accrued right 累算权益 <B>hvuCoH
accruing profit 应累算的利润 ?8/r=
accumulated fiscal reserve 累积财政储备 ]#W7-Q;]
accumulated profit 累积利润;滚存溢利 P_'{|M<?
accumulated reserve 累积储备 D+BiclJ
accumulation of surplus income 累积收益盈余 Zb2PFwcy
acquired assets 既得资产 nCQ".G
acquisition 收购;购置;取得 ||fw!8E
acquisition cost 购置成本 ?zQW9e
acquisition expenses 购置费用 <$K=3&:s8q
acquisition of 100% interest 收购全部股权 WrcmC$ff
acquisition of control 取得控制权 ("F$r$9S
acquisition of fixed assets 购置固定资产 v_Df+
acquisition of shell “买壳” *JfGGI_E
acquisition price 收购价 7VG*Wu
act of God 天灾 Z6rZAwy
acting partner 执事合伙人 m5&Ht (I%n
active market 买卖活跃的市场;交投畅旺的市场;旺市 P{9wJ<
active partner 积极参与的合伙人 j}d):3!
active trading 交投活跃 EZ:?
(|h
actual circulation 实际流通 .dVV#
H
actual cost 实际成本 ITg:OOQ
actual expenditure 实际开支;实际支出 cvo+{u$s
actual income 实际入息;实际收入;实际收益 k=mLcP
actual market 现货市场 ! L|l(<C
actual price 现货价;实际价格 /W`CqJk-*.
actual profit 实际利润 ,X1M!'
actual quotation 实盘;实际价位;实际报价 |&xaV-b9W
actual year basis 按实际年度计算 |d-x2M[
actuals 实货 }h1LH4
actuarial investigation 精算调查 _'17C/
actuarial principle 精算原则 I'^XEl?
actuarial report 精算师报告 QlV(D<
Actuarial Society of Hong Kong 香港精算学会 j`q>YPp
actuarial valuation 精算师估值 bcjh3WP
actuary 精算师 ]kx<aQ^
ad referendum agreement 暂定协议;有待覆核的协定 @*~yVV!5
ad valorem duty 从价税;按值征税 #pgD-0_
ad valorem duty system 从价税制 1*G&ZI
ad valorem fee 从价费 )/JVp>
ad valorem tariff 从价关税 D
"5|\
additional allowance 额外免税额 7w" !"W#
additional amount for unexpired risk 未过期风险的额外款额 qo7<g*kf~
additional assessable profit 补加应评税利润 }yn%_KQ0
additional assessment 补加评税 jA;b2A]G
additional commitment 额外承担 ("PZ!z1m1
additional commitment vote 额外承担拨款 |bSAn*6b
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -?:8sv*X
additional dependent parent allowance 供养父母额外免税额 ,jeHL@>w[
additional provision 额外拨款 Pv,PS.,-
additional stamp duty 附加印花税 <}A6 )=T
additional tax 补加税罚款;补加税款 E2dS@!]V
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `7y3C\zyQ
adjudged bankrupt 被裁定破产 @%2crJnkS
adjudicated bankrupt 裁定破产人 wJJ|]^0.
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Lg(G&ljE@k
adjudication of bankruptcy 裁定破产;宣告破产 PX_9i@ZG
adjudication of insolvency 裁定无力偿还债务 H)E,([
adjusted actual 经调整的实数;调整后的实数 F.x7/;
adjusted current assets 经调整的流动资产;调整后的流动资产 a@&qdp
adjusted figure 经调整的数字;调整后的数额 CQ<