A: jM__{z
XT||M)#
A share A股;甲类股份 d5U; $q{o
abatement of tax 减税;减扣免税额 g#W_S?
ABN AMRO Bank N.V. 荷兰银行 *_)E6Y?9
above-the-line expenditure 线上项目支出;经常预算支出 mtw9AoO
above-the-line receipt 线上项目收入;经常预算收入 \{PNw F?
ABSA Asia Limited 南非联合亚洲有限公司 kX8=cL9G
absolute change 绝对数值变更 LV.&>@*
absolute expenditure 实际开支 #/WAzYt{
absolute guideline figure 绝对准则数字 AQ@v>wr}
absolute interest 绝对权益 v*P[W_.
absolute order of discharge 绝对破产解除令 o'qm82*
=
absolute profit margin 绝对利润幅度 2a[9h#
absolute value 实值;绝对值 GNghB(
absolutely vested interest 绝对既得权益 H~m]nV,r
absorbed cost 已吸收成本;已分摊成本 W/v|8-gcK
absorption 吸收;分摊;合并 EUwQIA2c8N
absorption rate 吸收率;摊配率;分摊率 s)tpr
ACB Finance Limited 亚洲商业财务有限公司 m
y,x9UPs
acceptable form of reciprocity 合理的互惠条件 5\G)Q<A]*L
acceptable rate 适当利率;适当汇率 KO-a; [/
acceptance agreement 承兑协议 K^
6+Ily
acceptance for honour 参加承兑 cV]y=q6
acceptor 承兑人;接受人;受票人 $Q4=37H+
acceptor for honour 参加承兑人 jYdV?
B
accident insurance 意外保险 s*+ZYPk
Accident Insurance Association of Hong Kong 香港意外保险公会 SW=aHM
accident insurance scheme 意外保险计划 #4q1{)=
accident year basis 意外年度基准 FpC~1Nau
accommodation 通融;贷款 r\bq[9dX>
accommodation bill 通融票据;空头票据 2MT_#r_
accommodation party 汇票代发人 {]@Qu" M
account balance 帐户余额;帐户结余 2mq%|VG'
account book 帐簿 sZEgsrJh
account collected in advance 预收款项 ^#7viZ*
account current book 往来帐簿 LK
%K0o
account of after-acquired property 事后取得的财产报告 c&A]pLn+x
account of defaulter 拖欠帐目 1)gv%_
account payable 应付帐款 b_l.QKk
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x{2o[dK4}
account receivable 应收帐款 @LHtt/&
account receivable report 应收帐款报表 /evaTQPz
account statement 结单;帐单;会计财务报表 `%%?zgY
account title 帐户名称;会计科目 @[0jFjK
accountant's report 会计师报告 VlV)$z_
Accountant's Report Rules 会计师报告规则 N[]U%9[=2F
accounting and auditing procedure 会计与审计程序;会计与核数程序 o6/Rx#A
Accounting Arrangements 《会计安排》 XX:q|?6_ 4
accounting basis 会计基础 W'd/dKUx
accounting by Official Receiver 破产管理署署长呈交的帐目 Kf&r21h
Accounting Circular 《会计通告》 w2@"PGR
accounting class 会计类别 Jtpa@!M
accounting date 记帐日期;会计结算日期 7Qt2gf
accounting for money 款项核算 j]#wrm
Accounting Officer 会计主任 KKV)DExv?
accounting period 会计报告期;会计期 =;g= GcVK
accounting policy 会计政策;会计方针 ?U$}Rsk{#
accounting practice 会计惯例 GtG&yeB
accounting principle 会计准则 xV?*!m$V%R
accounting record 会计记录 .?70=8{
accounting report 会计报告 G u6[{u
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O<bDU0s{M
Accounting Society of China 中国会计学会 Ys)+9yPPn
accounting statement 会计报表 v'K
% %z
accounting system 会计制度;会计系统 \N4d_fPj
accounting transaction 会计事项;帐务交易
0&f\7z
accounting treatment 会计处理 v)%[
accounting year 会计年度 /!:L7@BZ
accretion 增值;添加 #i@ACAgn;6
accrual 应计项目;应累算数目 yW[L,N7d
accrual basis 应计制;权责发生制 KxGKA
accrual basis accounting 应计制会计;权责发生制会计 a (P^e)<
accrue 应累算;应计 Tln9q0"W
accrued benefit 应累算利益 VPdwSW[eM
accrued charges 应计费用 SHytyd
accrued cumulative preference share dividend 应累算的累积优先股股息 _`slkwP.
accrued expenses 应累算费用 2\DTJ`Y,
accrued interest payable 应付利息;应计未付利息 Al=(sHc'
accrued interest receivable 应收利息;应计未收利息 9/FG,9
accrued right 累算权益 Q %+}
accruing profit 应累算的利润 ZK%Kgk[\:~
accumulated fiscal reserve 累积财政储备 4c
accumulated profit 累积利润;滚存溢利 VjC*(6<Gj
accumulated reserve 累积储备 4t,zHR6W
accumulation of surplus income 累积收益盈余 /rn"
acquired assets 既得资产 7s0)
3HR}
acquisition 收购;购置;取得 LG"c8Vv&)~
acquisition cost 购置成本 |)m*EME
acquisition expenses 购置费用 ~6\
& y
acquisition of 100% interest 收购全部股权 G`9cd\^
acquisition of control 取得控制权 '" ^ B&W
acquisition of fixed assets 购置固定资产 ,LoMt ]H
acquisition of shell “买壳” Czq1
kz
acquisition price 收购价 w:ORmR.p
act of God 天灾 FLVbkW-G.
acting partner 执事合伙人 71JM
[2
active market 买卖活跃的市场;交投畅旺的市场;旺市 lv=yz\
active partner 积极参与的合伙人 )!'Fa_$ e
active trading 交投活跃 fEx+gQW_
actual circulation 实际流通 pp
*bqY
actual cost 实际成本
hTlnw[I
actual expenditure 实际开支;实际支出 5{
8x*PSl
actual income 实际入息;实际收入;实际收益 fui4@
actual market 现货市场 R)sp
actual price 现货价;实际价格 i_[^s:*T
actual profit 实际利润 HyZVr2
actual quotation 实盘;实际价位;实际报价 (~q#\
actual year basis 按实际年度计算 - 3C* P
actuals 实货 R;0W+!fE
actuarial investigation 精算调查 c1pq]mz|z
actuarial principle 精算原则 JRHf.?
actuarial report 精算师报告 D?iy.Dg
Actuarial Society of Hong Kong 香港精算学会 NFrNm'v
actuarial valuation 精算师估值 C/{nr-V3u
actuary 精算师 5%2ef{T[
ad referendum agreement 暂定协议;有待覆核的协定 HXD*zv@ *6
ad valorem duty 从价税;按值征税 'LJ %.DJ
ad valorem duty system 从价税制 X_vI0YX9
ad valorem fee 从价费 "z^BKb5
ad valorem tariff 从价关税 ,[Dh2fPM,
additional allowance 额外免税额 %GVEY
additional amount for unexpired risk 未过期风险的额外款额 ipx@pNW;"
additional assessable profit 补加应评税利润 8O"x;3I9
additional assessment 补加评税 4RK.Il*d
additional commitment 额外承担 #)W8.
additional commitment vote 额外承担拨款 7$g*N6)Q
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A8_\2'b
additional dependent parent allowance 供养父母额外免税额 NmH}"ndv+
additional provision 额外拨款 se<i5JsSV
additional stamp duty 附加印花税 E9L!O.Q
additional tax 补加税罚款;补加税款 J0IdFFZ|w
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]&3s6{R
adjudged bankrupt 被裁定破产 O\|C,Epm
adjudicated bankrupt 裁定破产人 &