A: MM Nz2DEy[
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A share A股;甲类股份 @_Ly^'
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abatement of tax 减税;减扣免税额 4?e7s.9N
ABN AMRO Bank N.V. 荷兰银行 Xu\2 2/Co
above-the-line expenditure 线上项目支出;经常预算支出 l7GLN1#m
above-the-line receipt 线上项目收入;经常预算收入 mQt?d?6
ABSA Asia Limited 南非联合亚洲有限公司 #|{^k u
absolute change 绝对数值变更 S?m4
absolute expenditure 实际开支 {%z}CTf#
absolute guideline figure 绝对准则数字 %i`YJ
absolute interest 绝对权益 HltURTb
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absolute order of discharge 绝对破产解除令 d:=:l?
absolute profit margin 绝对利润幅度
QX393v!
absolute value 实值;绝对值 yO09NQ 5u
absolutely vested interest 绝对既得权益 oNBYJ]t
absorbed cost 已吸收成本;已分摊成本 (
j~trpe,
absorption 吸收;分摊;合并 pn2_ {8.
absorption rate 吸收率;摊配率;分摊率 -%)8=
ACB Finance Limited 亚洲商业财务有限公司 ?28aEX_w
acceptable form of reciprocity 合理的互惠条件 c95{Xy
acceptable rate 适当利率;适当汇率 :n<<hR0d
acceptance agreement 承兑协议 ^k}jPc6
acceptance for honour 参加承兑 9S[T
an|
acceptor 承兑人;接受人;受票人 pxs`g&3yd
acceptor for honour 参加承兑人 *G0r4Ui$
accident insurance 意外保险 w`OHNwXh#I
Accident Insurance Association of Hong Kong 香港意外保险公会 We,~P\g
accident insurance scheme 意外保险计划 z|>f*Z
accident year basis 意外年度基准 })}-K7v1+
accommodation 通融;贷款 1~P ^g`
accommodation bill 通融票据;空头票据 GPnSdGLC
accommodation party 汇票代发人 k ihO~<
account balance 帐户余额;帐户结余 @VcSK`
account book 帐簿 !ZlNPPrq}
account collected in advance 预收款项 FqK2[]
8
account current book 往来帐簿 t Sf`
account of after-acquired property 事后取得的财产报告 Sud5F4S
account of defaulter 拖欠帐目 YG6Kvc6T
account payable 应付帐款 A PR%ZpG
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *QpKeI
account receivable 应收帐款 +EBoFeeIG
account receivable report 应收帐款报表 .4wp
account statement 结单;帐单;会计财务报表 A">A
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account title 帐户名称;会计科目 B
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accountant's report 会计师报告 ;1 02ddRV
Accountant's Report Rules 会计师报告规则 2 9=L7
accounting and auditing procedure 会计与审计程序;会计与核数程序 jVpk) ;vC
Accounting Arrangements 《会计安排》 @rVBL<!o,
accounting basis 会计基础 OVm
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accounting by Official Receiver 破产管理署署长呈交的帐目 eq
ze7EY
Accounting Circular 《会计通告》 ?pv}~>
accounting class 会计类别 Y-WYQ{
accounting date 记帐日期;会计结算日期 <ctn_"p Z
accounting for money 款项核算 glppb$oB\
Accounting Officer 会计主任 PDcZno?
accounting period 会计报告期;会计期 v+|N7
accounting policy 会计政策;会计方针 A@0%7xm
accounting practice 会计惯例 {<- BU[H
accounting principle 会计准则 nEM>*;iE
accounting record 会计记录 43Yav+G(+
accounting report 会计报告 <99Xg_e
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j5:{H4?
Accounting Society of China 中国会计学会 )5
j%."
accounting statement 会计报表 Oj*3'?<7=
accounting system 会计制度;会计系统 &@xixbg
accounting transaction 会计事项;帐务交易 _KkLH\1g$
accounting treatment 会计处理 +`x8[A)-
accounting year 会计年度 b!ZXQn3X<
accretion 增值;添加
WoiK _Ud
accrual 应计项目;应累算数目 v&B*InR?+
accrual basis 应计制;权责发生制 5Qik{cWxBq
accrual basis accounting 应计制会计;权责发生制会计 e/m,PE
accrue 应累算;应计 ^V~rS8]gj
accrued benefit 应累算利益 G8lR_gD"!
accrued charges 应计费用 <"@~
accrued cumulative preference share dividend 应累算的累积优先股股息 .sA?}H#wb
accrued expenses 应累算费用 t "J"G@1)
accrued interest payable 应付利息;应计未付利息 & ;+u.X
accrued interest receivable 应收利息;应计未收利息 !z;a>[T'
accrued right 累算权益 +t
R6[%
accruing profit 应累算的利润 @l^=&53T
accumulated fiscal reserve 累积财政储备 _e=R[
accumulated profit 累积利润;滚存溢利 h&Ehp
accumulated reserve 累积储备 |wZ8O}O{E
accumulation of surplus income 累积收益盈余 0f
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2
acquired assets 既得资产 lV-7bZ
acquisition 收购;购置;取得 _1`*&k
JL~
acquisition cost 购置成本 vvLm9Tw
acquisition expenses 购置费用 hp}J_/+4n
acquisition of 100% interest 收购全部股权 lu(<(t,Lbs
acquisition of control 取得控制权 Ak$ghb
acquisition of fixed assets 购置固定资产 '@ M
acquisition of shell “买壳” Mrp'wF
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acquisition price 收购价 |Q^Z
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act of God 天灾 o)7gKWjujP
acting partner 执事合伙人 F
t%f"Z
active market 买卖活跃的市场;交投畅旺的市场;旺市 QH6Lb%]/
active partner 积极参与的合伙人 02} &h
active trading 交投活跃 tqIz$84G
actual circulation 实际流通 IBWUeB:b
actual cost 实际成本 B3
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actual expenditure 实际开支;实际支出 {hX.R
actual income 实际入息;实际收入;实际收益 A:1O:LB=!
actual market 现货市场 rO/mK$
actual price 现货价;实际价格 <$n%h/2%
actual profit 实际利润 <w}k9
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actual quotation 实盘;实际价位;实际报价 hq/\'Z&!+P
actual year basis 按实际年度计算 3mgFouX2x,
actuals 实货 oq=D9
actuarial investigation 精算调查 ?MuM _6
actuarial principle 精算原则 uYS?# g
actuarial report 精算师报告 /J8AnA1
Actuarial Society of Hong Kong 香港精算学会 #"6(Q2|
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actuarial valuation 精算师估值 LQ?J
r>4
actuary 精算师 G.O0*E2V
ad referendum agreement 暂定协议;有待覆核的协定 abUn{X+f~
ad valorem duty 从价税;按值征税 -Xkdu?6Eh
ad valorem duty system 从价税制 fM_aDSRa!H
ad valorem fee 从价费 C8y 3T/G
ad valorem tariff 从价关税 3Qe:d_
additional allowance 额外免税额 Bm%:Qc*
additional amount for unexpired risk 未过期风险的额外款额 r^&{0c&o
additional assessable profit 补加应评税利润 'bkecC
additional assessment 补加评税 &~U8S^os
additional commitment 额外承担 q,2]]K7y
additional commitment vote 额外承担拨款 ,:QG%Et
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &TSt/b/+W
additional dependent parent allowance 供养父母额外免税额 Vf*!m~]Vqi
additional provision 额外拨款 ;k/y[ x}
additional stamp duty 附加印花税 b
mc1S
additional tax 补加税罚款;补加税款 52tIe|KwL
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cg<10KT
adjudged bankrupt 被裁定破产 h/`OG>./
adjudicated bankrupt 裁定破产人 {J%hTjCw
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (80]xLEBL
adjudication of bankruptcy 裁定破产;宣告破产 @h([c
adjudication of insolvency 裁定无力偿还债务 kYz)h
adjusted actual 经调整的实数;调整后的实数 TvAA
adjusted current assets 经调整的流动资产;调整后的流动资产 _$0<]O$
adjusted figure 经调整的数字;调整后的数额 }?#<)|_5
adjusted liabilities 经调整的负债;调整后的负债 ._=Pa)T
adjusted loss 经调整的亏损;调整后的亏损 t</rvAH E
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 1okL]VrI
adjusted profit 经调整的利润;调整后的利润
09 eS&J<R
adjusted surplus 经调整的盈余额;调整后的盈余额 ${KDGJ,^
adjusted value 经调整的价值;调整后的价值 9C$b^wHd
adjustment 调整;修订;理算〔保险〕 (}"r 5
adjustment centre 调剂中心 75@){ :
adjustment lag 调整过程的时间差距;调整时差 V{$(#r
adjustment mechanism 调整机制 0X
`Qt[
adjustment of loss 亏损调整 e\ k=T
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adjustment process 调整过程;调整程序 G|Ic6Sd
adjustment range 调整幅度 0(ZER sP
administered exchange rate 受管制汇率 vd SV6p.d