A: Ly/"da
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A share A股;甲类股份
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abatement of tax 减税;减扣免税额 Ey
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ABN AMRO Bank N.V. 荷兰银行 ~[e;{45V
above-the-line expenditure 线上项目支出;经常预算支出
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above-the-line receipt 线上项目收入;经常预算收入 rR
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ABSA Asia Limited 南非联合亚洲有限公司 qd(C%Wk
absolute change 绝对数值变更 nAG2!2_8
absolute expenditure 实际开支 6MvjNbQ
absolute guideline figure 绝对准则数字 w`&~m:R
absolute interest 绝对权益 g"c\ouSY
absolute order of discharge 绝对破产解除令 %WiDz
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absolute profit margin 绝对利润幅度 ^.aFns{wv
absolute value 实值;绝对值 }p$>V,u
absolutely vested interest 绝对既得权益 vzM8U>M
absorbed cost 已吸收成本;已分摊成本 thIuK V{CO
absorption 吸收;分摊;合并 QI'ul e
absorption rate 吸收率;摊配率;分摊率 .z4
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ACB Finance Limited 亚洲商业财务有限公司 A}?n.MAX>
acceptable form of reciprocity 合理的互惠条件 FM$XMD0=
acceptable rate 适当利率;适当汇率 ET;YAa*
acceptance agreement 承兑协议 |RS9N_eRt
acceptance for honour 参加承兑 DKnjmZ:J|
acceptor 承兑人;接受人;受票人 RTHD
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acceptor for honour 参加承兑人 AX,V*
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accident insurance 意外保险 Z5/^pyc
Accident Insurance Association of Hong Kong 香港意外保险公会 8+5#FC7
accident insurance scheme 意外保险计划 o8;>E>;
accident year basis 意外年度基准 0+%{1JkJq
accommodation 通融;贷款
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accommodation bill 通融票据;空头票据 1`J-|eH=Q
accommodation party 汇票代发人 C?m2R(RF
account balance 帐户余额;帐户结余 _[u&}i
account book 帐簿 t>"UenJt-
account collected in advance 预收款项 ]=!wMn* *
account current book 往来帐簿 }7&.FV"
account of after-acquired property 事后取得的财产报告 k/o"E
account of defaulter 拖欠帐目 8Yc'4v#}
account payable 应付帐款 _rt+OzZ*L
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4v9jGwnz t
account receivable 应收帐款 ,|6O}E&
account receivable report 应收帐款报表 A?V}$PTlx
account statement 结单;帐单;会计财务报表 ~(bY-6z
account title 帐户名称;会计科目 o~<Xc
accountant's report 会计师报告 -d5b,leC^
Accountant's Report Rules 会计师报告规则 >>/|Q:
accounting and auditing procedure 会计与审计程序;会计与核数程序 W|h~&O
Accounting Arrangements 《会计安排》 9oBK(Sf@^
accounting basis 会计基础 Tq{+9+
accounting by Official Receiver 破产管理署署长呈交的帐目 $2uk;&"?A=
Accounting Circular 《会计通告》 " O0p.o
accounting class 会计类别 +9Q,[)e r
accounting date 记帐日期;会计结算日期 ;]c@%LX
accounting for money 款项核算 z,dh?%H>X
Accounting Officer 会计主任 -E{D'X
accounting period 会计报告期;会计期 " E+V>V+
accounting policy 会计政策;会计方针 Nc;cb
accounting practice 会计惯例 Rr#Zcs!G
accounting principle 会计准则 m#6RJbEz
accounting record 会计记录 z7TMg^9#
accounting report 会计报告 c"D%c(:4|
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vDI$
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Accounting Society of China 中国会计学会 8LuM eGs
accounting statement 会计报表 jMUd,j`Opx
accounting system 会计制度;会计系统 "?9rJx$
accounting transaction 会计事项;帐务交易 .5$"qb
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accounting treatment 会计处理 W
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accounting year 会计年度 D2}N6i
accretion 增值;添加 )&/ecx"2Q
accrual 应计项目;应累算数目 N)yCGo
accrual basis 应计制;权责发生制 D!7-(3R
accrual basis accounting 应计制会计;权责发生制会计 #<h//<
accrue 应累算;应计 -)N,HAM>
accrued benefit 应累算利益 F(h
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accrued charges 应计费用 m8
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accrued cumulative preference share dividend 应累算的累积优先股股息 %M)LC>c
accrued expenses 应累算费用 "06t"u<%
accrued interest payable 应付利息;应计未付利息 `>ppDQaS)W
accrued interest receivable 应收利息;应计未收利息 rfo7\'yk
accrued right 累算权益 7)Cn 4{B6
accruing profit 应累算的利润 9-:\ NH^;
accumulated fiscal reserve 累积财政储备 ,bTpD!
accumulated profit 累积利润;滚存溢利 H@,h$$
accumulated reserve 累积储备 ;Aqj$ x
accumulation of surplus income 累积收益盈余 :/A7Z<u,
acquired assets 既得资产 W*2d!/;7>
acquisition 收购;购置;取得 oRkh>yj'
acquisition cost 购置成本 f4'WT
acquisition expenses 购置费用 p~Wy`g-
acquisition of 100% interest 收购全部股权 KC+jHk
acquisition of control 取得控制权 xP{)+$n
acquisition of fixed assets 购置固定资产 LNNwy:_ !
acquisition of shell “买壳” !d.bCE~
acquisition price 收购价 76oJCNY
act of God 天灾 Q DVk7ks
acting partner 执事合伙人 jw5ldC>U
active market 买卖活跃的市场;交投畅旺的市场;旺市 gN@|lHbU
active partner 积极参与的合伙人 :+ZLKm
active trading 交投活跃 k\76`!B
actual circulation 实际流通 OsT|MX
actual cost 实际成本 <aQ
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actual expenditure 实际开支;实际支出 ;yu#B
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actual income 实际入息;实际收入;实际收益 TJ_Wze-lQ
actual market 现货市场 s$gR;su)g
actual price 现货价;实际价格 9%Eo<+myh
actual profit 实际利润
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actual quotation 实盘;实际价位;实际报价 \>$3'i=mQ
actual year basis 按实际年度计算 n58yR -"
actuals 实货 +)xjw9b
actuarial investigation 精算调查 WQ+ xS!ba
actuarial principle 精算原则 c_4K
actuarial report 精算师报告 zq(4@S-TU
Actuarial Society of Hong Kong 香港精算学会 (b;Kl1Ql]
actuarial valuation 精算师估值 FG!2h&k
actuary 精算师 oRZ98?Y\B
ad referendum agreement 暂定协议;有待覆核的协定 $c{fPFe-
ad valorem duty 从价税;按值征税 1*GL;W~ix*
ad valorem duty system 从价税制 6gs0Vm
ad valorem fee 从价费 d{J@A;da
ad valorem tariff 从价关税 5szJ.!(
additional allowance 额外免税额 5pT8 }?7
additional amount for unexpired risk 未过期风险的额外款额 Xp+lpVcJ
additional assessable profit 补加应评税利润 hmkm^2
additional assessment 补加评税 KCIya[$*
additional commitment 额外承担 b4qMTRnv
additional commitment vote 额外承担拨款 A?bqDy
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZsNZ3;d@u(
additional dependent parent allowance 供养父母额外免税额 P$x9Z3d_
additional provision 额外拨款 B[3u,<opFU
additional stamp duty 附加印花税 VqUCcT
additional tax 补加税罚款;补加税款 BCfmnE4%
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 HLkI?mW<
adjudged bankrupt 被裁定破产 A$M8w9
adjudicated bankrupt 裁定破产人 ck< `kJ`b
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ht:\
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adjudication of bankruptcy 裁定破产;宣告破产 #w3J+U 6r
adjudication of insolvency 裁定无力偿还债务 &,P; 7 R
adjusted actual 经调整的实数;调整后的实数 PN3 Qxi4F
adjusted current assets 经调整的流动资产;调整后的流动资产 _N {4Rs0
adjusted figure 经调整的数字;调整后的数额 G@KDRv
adjusted liabilities 经调整的负债;调整后的负债 9W0*|!tQ,+
adjusted loss 经调整的亏损;调整后的亏损 '&+]85_&$
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 W#+f2 RR
adjusted profit 经调整的利润;调整后的利润 R<
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adjusted surplus 经调整的盈余额;调整后的盈余额 G6.lRaPu"m
adjusted value 经调整的价值;调整后的价值 78\j
adjustment 调整;修订;理算〔保险〕 ;F|#m,2Q-
adjustment centre 调剂中心 bg!(B<!X
adjustment lag 调整过程的时间差距;调整时差 DaQ+XUH?
adjustment mechanism 调整机制 %JHv2[r^P
adjustment of loss 亏损调整 .{t*v6(TP
adjustment process 调整过程;调整程序 le'
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adjustment range 调整幅度 XzPOqZ`Nv
administered exchange rate 受管制汇率 ]>Ym