A: mH'~pR>t
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A share A股;甲类股份 faDSyBLo
abatement of tax 减税;减扣免税额 d#g))f;
ABN AMRO Bank N.V. 荷兰银行 "jFf}
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above-the-line expenditure 线上项目支出;经常预算支出 { qNPhi
above-the-line receipt 线上项目收入;经常预算收入 +3)r
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ABSA Asia Limited 南非联合亚洲有限公司 k {*QU(
absolute change 绝对数值变更 \HfAKBT
absolute expenditure 实际开支 Iux3f+
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absolute guideline figure 绝对准则数字 Xu] ~vik
absolute interest 绝对权益 ^`&'u_B!+
absolute order of discharge 绝对破产解除令 P0m3IH)
absolute profit margin 绝对利润幅度 \#{PV\x:Nn
absolute value 实值;绝对值 8D='N`cN+
absolutely vested interest 绝对既得权益 ;o_F<68QP
absorbed cost 已吸收成本;已分摊成本 :!%V Sem
absorption 吸收;分摊;合并 ?Y(
absorption rate 吸收率;摊配率;分摊率 HL38iXQ(
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ACB Finance Limited 亚洲商业财务有限公司 gxv^=;2C
acceptable form of reciprocity 合理的互惠条件 z0[XI 7KK
acceptable rate 适当利率;适当汇率 b(Nv`'O
acceptance agreement 承兑协议 e8F]m`{_"
acceptance for honour 参加承兑 $TI^8 3
acceptor 承兑人;接受人;受票人 k?+ 7%A]
acceptor for honour 参加承兑人 %71i&T F
accident insurance 意外保险 XcVN{6-z
Accident Insurance Association of Hong Kong 香港意外保险公会 1)ue-(o5
accident insurance scheme 意外保险计划 <RGH+4LF
accident year basis 意外年度基准 7n8nJTU{4j
accommodation 通融;贷款 !6!)H8rX
accommodation bill 通融票据;空头票据 #De>EQ%
accommodation party 汇票代发人 D}_.D=)
account balance 帐户余额;帐户结余 Joow{75K
account book 帐簿 p['RV
account collected in advance 预收款项 ^4dE8Ve"@
account current book 往来帐簿 J2bvHxb Rd
account of after-acquired property 事后取得的财产报告 ujU,O%.n
account of defaulter 拖欠帐目 //R"ZE@d\
account payable 应付帐款 QL?_FwZL
account payee only [A/C payee only] 只可转帐;存入收款人帐户 VW-qQe
account receivable 应收帐款 H+v&4} f
account receivable report 应收帐款报表 NJUKH1lIhR
account statement 结单;帐单;会计财务报表 9LDv?kYr
account title 帐户名称;会计科目 d54iZ`
accountant's report 会计师报告 6_CP?X+T
Accountant's Report Rules 会计师报告规则 1EyN
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accounting and auditing procedure 会计与审计程序;会计与核数程序 ;*A'2ymXUT
Accounting Arrangements 《会计安排》 ul
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accounting basis 会计基础 %5o2I_Cjz
accounting by Official Receiver 破产管理署署长呈交的帐目 Ez3fL&*
Accounting Circular 《会计通告》 #[+# bw_6
accounting class 会计类别 c4Ebre-Oa
accounting date 记帐日期;会计结算日期 )GD7rsC`<
accounting for money 款项核算 %~u]|q<{
Accounting Officer 会计主任 I'/3_AX
accounting period 会计报告期;会计期 bJ~H
accounting policy 会计政策;会计方针 [h/T IGE\
accounting practice 会计惯例 0dchOUj
accounting principle 会计准则 L)e"qC_-
accounting record 会计记录 Br1R++]
accounting report 会计报告 5\ mRH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5^B79A"}
Accounting Society of China 中国会计学会 AZj&;!}
accounting statement 会计报表 ]PXM;w
accounting system 会计制度;会计系统 osW"wh_
accounting transaction 会计事项;帐务交易 3:J>-MO
accounting treatment 会计处理 "#Rh\DQ
accounting year 会计年度 i'IT,jz!
accretion 增值;添加 {{G)Ry*
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accrual 应计项目;应累算数目 SE'Im
accrual basis 应计制;权责发生制 @\K[WqF$$q
accrual basis accounting 应计制会计;权责发生制会计 YF%gs{
accrue 应累算;应计 mQ"~x]
accrued benefit 应累算利益 r&gvP|W%
accrued charges 应计费用 d$t"Vp
accrued cumulative preference share dividend 应累算的累积优先股股息 Fr9/TI
accrued expenses 应累算费用 JJ: ku&Mb
accrued interest payable 应付利息;应计未付利息 s,z~qL6&
accrued interest receivable 应收利息;应计未收利息 &f*orM:
accrued right 累算权益 [Vd$FDki
accruing profit 应累算的利润 {,>G 1>Yv
accumulated fiscal reserve 累积财政储备 'Y38VOI%
accumulated profit 累积利润;滚存溢利 fvu{(Tb
accumulated reserve 累积储备 o! a,r3
accumulation of surplus income 累积收益盈余 =sJ?]U
acquired assets 既得资产 S
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acquisition 收购;购置;取得 =[B\50]
acquisition cost 购置成本 77>oQ~q
acquisition expenses 购置费用 +
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acquisition of 100% interest 收购全部股权 ^Q/*on;A,/
acquisition of control 取得控制权 2+1ybOwb
acquisition of fixed assets 购置固定资产 <,i4Ua
acquisition of shell “买壳” K~W(ZmB
acquisition price 收购价 oPe|Gfv\G
act of God 天灾 9LR=>@Z
acting partner 执事合伙人 [vg&E
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active market 买卖活跃的市场;交投畅旺的市场;旺市 *2AD#yIKC
active partner 积极参与的合伙人 dlu*s(O"
active trading 交投活跃 |iM,bs
actual circulation 实际流通 ,9&cIUH
actual cost 实际成本 fY<#KM6X
actual expenditure 实际开支;实际支出 XwH>F7HPe
actual income 实际入息;实际收入;实际收益 Kz HYh
actual market 现货市场 HDe\Oty_
actual price 现货价;实际价格 DiJLWXs
actual profit 实际利润 >eJ<-3L;
actual quotation 实盘;实际价位;实际报价
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actual year basis 按实际年度计算 V_7\VKR
actuals 实货 T{dQ4
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actuarial investigation 精算调查 e~)[I! n
actuarial principle 精算原则 \}Q=q$)
actuarial report 精算师报告 f"6W ;b2L.
Actuarial Society of Hong Kong 香港精算学会 a5*r1
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actuarial valuation 精算师估值 ztp|FUi
actuary 精算师 E7Lqa
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ad referendum agreement 暂定协议;有待覆核的协定 ">V1II
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ad valorem duty 从价税;按值征税 dNACE*g;q
ad valorem duty system 从价税制 4XkI? l
ad valorem fee 从价费 [F-R*}&x
ad valorem tariff 从价关税 sd%j&Su#4
additional allowance 额外免税额 7=-Yxt
additional amount for unexpired risk 未过期风险的额外款额 `TBXJ(Y
additional assessable profit 补加应评税利润 yw1&I^7
additional assessment 补加评税 8Qv s\TY
additional commitment 额外承担 3?Pg
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additional commitment vote 额外承担拨款 (_FU3ZW!
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PK|-2R"M
additional dependent parent allowance 供养父母额外免税额 h"FI]jK|}
additional provision 额外拨款 fi?4!h
additional stamp duty 附加印花税 =2\2Sp
additional tax 补加税罚款;补加税款 K%q5:9
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rA~f68h|
adjudged bankrupt 被裁定破产 yl[I
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adjudicated bankrupt 裁定破产人 Gwd38
adjudication fee 裁定费;评定印花税额手续费;评估契据费 qb>ULP0
adjudication of bankruptcy 裁定破产;宣告破产 ;;0'BdsL`
adjudication of insolvency 裁定无力偿还债务 Fh #QS'[
adjusted actual 经调整的实数;调整后的实数 ;(C<gt,r}
adjusted current assets 经调整的流动资产;调整后的流动资产 *,\v|]fc
adjusted figure 经调整的数字;调整后的数额 X^\D"fmE.
adjusted liabilities 经调整的负债;调整后的负债 #&Hi0..y
adjusted loss 经调整的亏损;调整后的亏损 3^8Cc(bk
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 ^Jp T8B}
adjusted profit 经调整的利润;调整后的利润
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adjusted surplus 经调整的盈余额;调整后的盈余额 jTa\I&s