A: xs"i_se
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A share A股;甲类股份 N^;lp<{6?
abatement of tax 减税;减扣免税额 !1$x4 qxS
ABN AMRO Bank N.V. 荷兰银行 1w>[
above-the-line expenditure 线上项目支出;经常预算支出 x"2p5T7*>
above-the-line receipt 线上项目收入;经常预算收入 K"!rj.Da
ABSA Asia Limited 南非联合亚洲有限公司 aq?bI:>8
absolute change 绝对数值变更 G@7^M}
absolute expenditure 实际开支 KXPCkNIN!
absolute guideline figure 绝对准则数字 6r~9$IM
absolute interest 绝对权益 YgEd%Z%4
absolute order of discharge 绝对破产解除令 +Br<;sW
absolute profit margin 绝对利润幅度 gfL :SP8
absolute value 实值;绝对值 3qWrSziD
absolutely vested interest 绝对既得权益 %xgP*%Sv2
absorbed cost 已吸收成本;已分摊成本 ~^F]t$rz
absorption 吸收;分摊;合并 c~T{;
absorption rate 吸收率;摊配率;分摊率 6qZQ20h
ACB Finance Limited 亚洲商业财务有限公司 ]j&m\'-s
acceptable form of reciprocity 合理的互惠条件 q`e0%^U
acceptable rate 适当利率;适当汇率 0F$|`v
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acceptance agreement 承兑协议 534pX7dg
acceptance for honour 参加承兑 4!!|P
acceptor 承兑人;接受人;受票人 st w@@GQ
acceptor for honour 参加承兑人 >{^_]phlb
accident insurance 意外保险 cj>@Jx}]M
Accident Insurance Association of Hong Kong 香港意外保险公会 IogLkhWX
accident insurance scheme 意外保险计划 eu(Fhs
accident year basis 意外年度基准 yCjc5d|tT
accommodation 通融;贷款 %pZT3dcK
accommodation bill 通融票据;空头票据 K'&,]r#
accommodation party 汇票代发人 Zr}>>aIJ]k
account balance 帐户余额;帐户结余
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account book 帐簿 *JOK8[Qn
account collected in advance 预收款项 "5JMk
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account current book 往来帐簿 \%r#>8c8
account of after-acquired property 事后取得的财产报告 u$w.'lK
account of defaulter 拖欠帐目 ?c.\\2>|F
account payable 应付帐款 s.z)l$
account payee only [A/C payee only] 只可转帐;存入收款人帐户 U#f*
account receivable 应收帐款 }-[l)<F:
account receivable report 应收帐款报表 'bfxQ76@sa
account statement 结单;帐单;会计财务报表 ZRhk2DA#FF
account title 帐户名称;会计科目 Md6u4
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accountant's report 会计师报告 LsR<r1KDJ
Accountant's Report Rules 会计师报告规则 2?,lr2
accounting and auditing procedure 会计与审计程序;会计与核数程序 Yyk~!G/@
Accounting Arrangements 《会计安排》 {JWixbA
accounting basis 会计基础 P0UR{tK
accounting by Official Receiver 破产管理署署长呈交的帐目 =o@}~G&HA
Accounting Circular 《会计通告》 GVT 6cR
accounting class 会计类别 frbd{o
accounting date 记帐日期;会计结算日期 ZPf&4#|
accounting for money 款项核算 R5sE
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Accounting Officer 会计主任 Wi$?k{C
accounting period 会计报告期;会计期 1XS~b-St
accounting policy 会计政策;会计方针 ^ iu)vED
accounting practice 会计惯例 3g7]$}
accounting principle 会计准则 0+0Y$;
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accounting record 会计记录 pll5m7[
accounting report 会计报告 ^(Gl$GC$Mu
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _3
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Accounting Society of China 中国会计学会 :/->m6C`0
accounting statement 会计报表 7:~3B-
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accounting system 会计制度;会计系统 `y'%dY}$n
accounting transaction 会计事项;帐务交易 0Y`+L6&UX
accounting treatment 会计处理 <,Gjo]z
accounting year 会计年度 +^:uPW^U
accretion 增值;添加 '(lsJY[-x
accrual 应计项目;应累算数目 }r04*P(
accrual basis 应计制;权责发生制 z{.&sr>+v
accrual basis accounting 应计制会计;权责发生制会计 li3X}
accrue 应累算;应计 s\.r3U&6
accrued benefit 应累算利益 X>dQK4!R
accrued charges 应计费用 UXSwd#I&
accrued cumulative preference share dividend 应累算的累积优先股股息 8?~>FLWTXZ
accrued expenses 应累算费用 w[2E
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accrued interest payable 应付利息;应计未付利息 _WV13pnRu
accrued interest receivable 应收利息;应计未收利息 %4VM"C4[
accrued right 累算权益 j\#)'>"
accruing profit 应累算的利润 qPu?rU{2
accumulated fiscal reserve 累积财政储备 `~axOp9N
accumulated profit 累积利润;滚存溢利 +) 9=bB
accumulated reserve 累积储备 h<IAHCz;(
accumulation of surplus income 累积收益盈余 i{g~u<DH)Q
acquired assets 既得资产 d3oRan}z
acquisition 收购;购置;取得 uvDOTRf
acquisition cost 购置成本 *h?*RUQ
acquisition expenses 购置费用 VU\G49
acquisition of 100% interest 收购全部股权 :4:U\k;QwA
acquisition of control 取得控制权 KjA7x
acquisition of fixed assets 购置固定资产 RCkmxO;b&
acquisition of shell “买壳” h6Vd<sV\tf
acquisition price 收购价 i&HU7mP/
act of God 天灾 :hHKm|1FE
acting partner 执事合伙人 k]4CN
active market 买卖活跃的市场;交投畅旺的市场;旺市 j;Z
hI y
active partner 积极参与的合伙人 %PVu>^
active trading 交投活跃 f`}u9!jVR
actual circulation 实际流通 B
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actual cost 实际成本 M7DoAS{6e
actual expenditure 实际开支;实际支出 ~HctXe' x
actual income 实际入息;实际收入;实际收益 <{V{
2V#
actual market 现货市场 2Z(?pJyDM
actual price 现货价;实际价格 lfoPFJ
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actual profit 实际利润 RG1#\d-fE
actual quotation 实盘;实际价位;实际报价 Q{hK+z`D
actual year basis 按实际年度计算 7CT446
actuals 实货 *E@as
actuarial investigation 精算调查 &sq q+&ao
actuarial principle 精算原则 Dmtsu2o
actuarial report 精算师报告 H8c -/
Actuarial Society of Hong Kong 香港精算学会 f]+.
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actuarial valuation 精算师估值 B(@uJ^N
actuary 精算师 OoOwEV2p_
ad referendum agreement 暂定协议;有待覆核的协定 (Q"s;g
ad valorem duty 从价税;按值征税 wh]v{Fi'
ad valorem duty system 从价税制 ?.I1"C,#VJ
ad valorem fee 从价费 ,=6;dT
ad valorem tariff 从价关税 J<L"D/
additional allowance 额外免税额 .v) A|{:2
additional amount for unexpired risk 未过期风险的额外款额 J@Nq
additional assessable profit 补加应评税利润 P+p:Ed80
additional assessment 补加评税 QswFISch
additional commitment 额外承担 AQ-R^kT
additional commitment vote 额外承担拨款 Xp^71A?>
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Mc|UD*Z
additional dependent parent allowance 供养父母额外免税额 &'5j!
additional provision 额外拨款 \p iz Vt
additional stamp duty 附加印花税 r2;+ACwWf_
additional tax 补加税罚款;补加税款 6K.0dhl>`B
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %Y].i/".;P
adjudged bankrupt 被裁定破产 }8'bXG+
adjudicated bankrupt 裁定破产人 k1^&;}/f:
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9&4z4@on
adjudication of bankruptcy 裁定破产;宣告破产 S#D6mg$Z,
adjudication of insolvency 裁定无力偿还债务 kEdAt5/U{
adjusted actual 经调整的实数;调整后的实数 &W y9%
adjusted current assets 经调整的流动资产;调整后的流动资产 cZ/VMQEr
adjusted figure 经调整的数字;调整后的数额 6$+F5T
adjusted liabilities 经调整的负债;调整后的负债 _`]YWvh
adjusted loss 经调整的亏损;调整后的亏损 |P=-m-W
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 5
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adjusted profit 经调整的利润;调整后的利润 alQ:'K
adjusted surplus 经调整的盈余额;调整后的盈余额 PwxRu
adjusted value 经调整的价值;调整后的价值 ]+78
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adjustment 调整;修订;理算〔保险〕 XuW>GT/
adjustment centre 调剂中心 i\P)P!
adjustment lag 调整过程的时间差距;调整时差 XCZNvLG
adjustment mechanism 调整机制 #F >R5 D
adjustment of loss 亏损调整 )6-!,D0 db
adjustment process 调整过程;调整程序 l:VcV
adjustment range 调整幅度 IsiCHtY9
administered exchange rate 受管制汇率 uHO>FM,