A: v@
OM
iVb#X#
A share A股;甲类股份 ,v*<yz/
abatement of tax 减税;减扣免税额 d)jX%Z$LC
ABN AMRO Bank N.V. 荷兰银行 Qv:J#uVw?O
above-the-line expenditure 线上项目支出;经常预算支出 J
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above-the-line receipt 线上项目收入;经常预算收入 *saO~.-;4
ABSA Asia Limited 南非联合亚洲有限公司 {t&+abY
absolute change 绝对数值变更 ^tFgkzXm
absolute expenditure 实际开支 DSx D531[A
absolute guideline figure 绝对准则数字 ;/<J.
absolute interest 绝对权益 Ue]GHJ2
absolute order of discharge 绝对破产解除令 zj9aaZ}
absolute profit margin 绝对利润幅度 ~yuj;9m3
absolute value 实值;绝对值 '8bT9
absolutely vested interest 绝对既得权益 0qMf6
absorbed cost 已吸收成本;已分摊成本 ^LJ?GJ$g
absorption 吸收;分摊;合并 _ gi?GQj
absorption rate 吸收率;摊配率;分摊率
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+
ACB Finance Limited 亚洲商业财务有限公司 (_O_zu8_
acceptable form of reciprocity 合理的互惠条件 gEQevy`T%c
acceptable rate 适当利率;适当汇率 B$cx
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acceptance agreement 承兑协议 S)d_A
acceptance for honour 参加承兑 9Fm><,0'u
acceptor 承兑人;接受人;受票人 #3act)m
acceptor for honour 参加承兑人 )x*pkE**c
accident insurance 意外保险 YKs^aQm#
Accident Insurance Association of Hong Kong 香港意外保险公会 1]j_4M14aA
accident insurance scheme 意外保险计划 :N([s(}!$2
accident year basis 意外年度基准 obhq2sK
accommodation 通融;贷款 {,rVA(I@
accommodation bill 通融票据;空头票据 u6(>?r-
accommodation party 汇票代发人 _K"X
account balance 帐户余额;帐户结余 jNA^
(|:
account book 帐簿 /IN/SZx
account collected in advance 预收款项 O;*.dR
account current book 往来帐簿 t'0dyQ%u
account of after-acquired property 事后取得的财产报告 " |l-NUe
account of defaulter 拖欠帐目 BnLWC
account payable 应付帐款 saaN$tU7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *FT )`
account receivable 应收帐款 cCH2=v4hU
account receivable report 应收帐款报表 X%b.]
A
account statement 结单;帐单;会计财务报表 Gp/yr
account title 帐户名称;会计科目 U:.
accountant's report 会计师报告 Mo2b"A;}|
Accountant's Report Rules 会计师报告规则 L4'FL?~I
accounting and auditing procedure 会计与审计程序;会计与核数程序 HjAQF?;V
Accounting Arrangements 《会计安排》 kWgZIkY
accounting basis 会计基础 z@0*QZ.y1
accounting by Official Receiver 破产管理署署长呈交的帐目 $}/ !mXI5
Accounting Circular 《会计通告》 eY1$smh t
accounting class 会计类别 ^^I3%6UY
accounting date 记帐日期;会计结算日期 *XK9-%3
accounting for money 款项核算 kG7q4jFwP
Accounting Officer 会计主任 3:h9cO/9
accounting period 会计报告期;会计期 a!>yX
ex
accounting policy 会计政策;会计方针 LA.xLU3
accounting practice 会计惯例 m18 If
accounting principle 会计准则 9s-op:5
accounting record 会计记录 kgvB80$4
accounting report 会计报告 j:9kJq>mv
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }'KVi=qnHb
Accounting Society of China 中国会计学会 VzR(OB
accounting statement 会计报表 lFNf/j^Z
accounting system 会计制度;会计系统 ]r{-K63P{!
accounting transaction 会计事项;帐务交易 'V5^D<1P
accounting treatment 会计处理 <<da TQV
accounting year 会计年度 0omg%1vt<A
accretion 增值;添加 PL#8~e;'
accrual 应计项目;应累算数目 XK
(y ?Y1
accrual basis 应计制;权责发生制 zOpl
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accrual basis accounting 应计制会计;权责发生制会计 [9WtoA,kx
accrue 应累算;应计 ;u'mSJI'
accrued benefit 应累算利益 T7AFL=
accrued charges 应计费用 e4V4%Qw
accrued cumulative preference share dividend 应累算的累积优先股股息 .Y%)&
accrued expenses 应累算费用 DG x9 \8^
accrued interest payable 应付利息;应计未付利息 y#AwuC K
accrued interest receivable 应收利息;应计未收利息 ,R1`/aRy
accrued right 累算权益 u":D{+wC|
accruing profit 应累算的利润 IPU'M*|Q
accumulated fiscal reserve 累积财政储备 ,*2%6t`N?
accumulated profit 累积利润;滚存溢利 6EhRCl
accumulated reserve 累积储备 @xJ qG"
accumulation of surplus income 累积收益盈余 U
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acquired assets 既得资产 v2dCkn /
acquisition 收购;购置;取得 _=1SR\
acquisition cost 购置成本 k[l+~5ix
acquisition expenses 购置费用 )""i"/Mn
acquisition of 100% interest 收购全部股权 ${#5$U+kI
acquisition of control 取得控制权 EdA_Hf
acquisition of fixed assets 购置固定资产 @^y/V@lDm
acquisition of shell “买壳” w0Fi~:b
acquisition price 收购价 SzR0Mu3uK
act of God 天灾 :z%vNKy1
acting partner 执事合伙人 2,O-/A;tW*
active market 买卖活跃的市场;交投畅旺的市场;旺市 U&PAs
e
active partner 积极参与的合伙人 Ru
Q\H0pr
active trading 交投活跃 oh`I$
actual circulation 实际流通 )^uLZMNaI
actual cost 实际成本 !ZbNW4rIP
actual expenditure 实际开支;实际支出 BJk:h-m [
actual income 实际入息;实际收入;实际收益 Y;je ::"
actual market 现货市场 a}a_&rf~Z
actual price 现货价;实际价格 z 12[vN
actual profit 实际利润 WIXzxI<)
actual quotation 实盘;实际价位;实际报价 I]>-~_
actual year basis 按实际年度计算 hA?j"y0?
actuals 实货 -vI?b#
actuarial investigation 精算调查 PG9won5_
actuarial principle 精算原则 $"T1W=;j9
actuarial report 精算师报告 p8BA an3
Actuarial Society of Hong Kong 香港精算学会 -9/YS
actuarial valuation 精算师估值 x{u_kepv[k
actuary 精算师 FpE83}@".w
ad referendum agreement 暂定协议;有待覆核的协定 6)P~3C'
ad valorem duty 从价税;按值征税 )_b#c+
ad valorem duty system 从价税制 k+44ud.j
ad valorem fee 从价费 {o7ibw=E)
ad valorem tariff 从价关税 A6}M F
additional allowance 额外免税额 +&tY&dQQB
additional amount for unexpired risk 未过期风险的额外款额 ;)[RG\
additional assessable profit 补加应评税利润 P"_x/C(]@J
additional assessment 补加评税 $Vbgfp~U-
additional commitment 额外承担 3 S:}fPR
additional commitment vote 额外承担拨款 1j6ZSE/*|
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (`4^|_gw
additional dependent parent allowance 供养父母额外免税额 TQ" [2cY
additional provision 额外拨款 m:/@DZ
additional stamp duty 附加印花税 &qFdP'E;$
additional tax 补加税罚款;补加税款 #O^H?3Q3
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fu9
y3`
adjudged bankrupt 被裁定破产 zY(*Xk
adjudicated bankrupt 裁定破产人 b]~X
U
adjudication fee 裁定费;评定印花税额手续费;评估契据费 u.0Z)j}N
adjudication of bankruptcy 裁定破产;宣告破产 7'j?GzaQ+
adjudication of insolvency 裁定无力偿还债务 eg)=^b
adjusted actual 经调整的实数;调整后的实数 ]1%H.pF
adjusted current assets 经调整的流动资产;调整后的流动资产 B+ GPTQSTb
adjusted figure 经调整的数字;调整后的数额 9
#
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adjusted liabilities 经调整的负债;调整后的负债 Kom$i<O?48
adjusted loss 经调整的亏损;调整后的亏损 d7^:z%Eb|
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Iqe4O~)
adjusted profit 经调整的利润;调整后的利润 W$N_GR'4
adjusted surplus 经调整的盈余额;调整后的盈余额 BkA>':bUr
adjusted value 经调整的价值;调整后的价值 uwQ{y>SG
adjustment 调整;修订;理算〔保险〕 :^3MN
adjustment centre 调剂中心 .Q?cNSWU
adjustment lag 调整过程的时间差距;调整时差 )& %X
AW{
adjustment mechanism 调整机制 ;38DB o
adjustment of loss 亏损调整 d4[M{LSl
adjustment process 调整过程;调整程序 "f~S3 ?^!2
adjustment range 调整幅度
>t'/(y
administered exchange rate 受管制汇率 !zvKl;yT