A: ]9KQP-p'
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A share A股;甲类股份 :9!0Rm
abatement of tax 减税;减扣免税额 ^M"=A}h
ABN AMRO Bank N.V. 荷兰银行 Kl46CZs#8
above-the-line expenditure 线上项目支出;经常预算支出 eF8aB?&"
above-the-line receipt 线上项目收入;经常预算收入 Qa7S'
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ABSA Asia Limited 南非联合亚洲有限公司 QNa}M{5>h
absolute change 绝对数值变更 \: _.N8"
absolute expenditure 实际开支 HgS
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absolute guideline figure 绝对准则数字 g~^{-6Vg
absolute interest 绝对权益 ;Xd\$)n
absolute order of discharge 绝对破产解除令 rjpafGCp
absolute profit margin 绝对利润幅度 Kt4\&l-De
absolute value 实值;绝对值 QS=$#Gp
absolutely vested interest 绝对既得权益 CSX$Pk*
absorbed cost 已吸收成本;已分摊成本 ?D~SHcBaN
absorption 吸收;分摊;合并 ?CT^Zegmr
absorption rate 吸收率;摊配率;分摊率 xv#j 593
ACB Finance Limited 亚洲商业财务有限公司 \_I)loPc8
acceptable form of reciprocity 合理的互惠条件 SJ~I
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acceptable rate 适当利率;适当汇率
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acceptance agreement 承兑协议 Q~w G(0'8
acceptance for honour 参加承兑 Mly z><
acceptor 承兑人;接受人;受票人 {DXZ}7w:v
acceptor for honour 参加承兑人 A_(+r
accident insurance 意外保险 @;T#+!
Accident Insurance Association of Hong Kong 香港意外保险公会 ~4 ~Tcn
accident insurance scheme 意外保险计划 'd.@4 9
accident year basis 意外年度基准 J!
6z
accommodation 通融;贷款 7 NB"oU^h%
accommodation bill 通融票据;空头票据 H;t8(-F@'
accommodation party 汇票代发人 ^; V>}08
account balance 帐户余额;帐户结余 !^w\$cw&
account book 帐簿 #HnyE+tD
account collected in advance 预收款项 JbC\l
account current book 往来帐簿 f`9rTc
account of after-acquired property 事后取得的财产报告 9-
E>n)
account of defaulter 拖欠帐目 ~oW8GQ
account payable 应付帐款 DN8pJa
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^? {kj{v
account receivable 应收帐款 <9k}CXv2PK
account receivable report 应收帐款报表 i{FC1tVeL_
account statement 结单;帐单;会计财务报表 1uge>o&
account title 帐户名称;会计科目 ZesD(
accountant's report 会计师报告 *ckrn>E{h
Accountant's Report Rules 会计师报告规则 {O&liU4
accounting and auditing procedure 会计与审计程序;会计与核数程序 e>zk3\D!
Accounting Arrangements 《会计安排》 Tvx8l
m'
accounting basis 会计基础
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accounting by Official Receiver 破产管理署署长呈交的帐目 =ci5&B?
Accounting Circular 《会计通告》 / ?[gB:s
accounting class 会计类别 ;=9vmQA
accounting date 记帐日期;会计结算日期 tEX~72v
accounting for money 款项核算
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Accounting Officer 会计主任 qp_ `Fj:
accounting period 会计报告期;会计期 ]xLb )Z
accounting policy 会计政策;会计方针 PKM$*_LcGI
accounting practice 会计惯例 ?a0}^:6
accounting principle 会计准则 MqBATW.pmJ
accounting record 会计记录 T17LYHIT
accounting report 会计报告 OI}HvgV^!
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !g&B)0u]*
Accounting Society of China 中国会计学会 *,[=}v1
accounting statement 会计报表 W>|b98NPu
accounting system 会计制度;会计系统 &CmkNm_B
accounting transaction 会计事项;帐务交易 hic$13KuP
accounting treatment 会计处理 Rw{v"n
accounting year 会计年度 8kc'|F\
accretion 增值;添加 ,M h/3DPgE
accrual 应计项目;应累算数目 ^$,kTU'=
accrual basis 应计制;权责发生制 U?^|>cMr
accrual basis accounting 应计制会计;权责发生制会计 0o=)&%G
accrue 应累算;应计 pVa|o&,
accrued benefit 应累算利益 ^-
;Z8M
accrued charges 应计费用 ;_\
accrued cumulative preference share dividend 应累算的累积优先股股息 %+!9
accrued expenses 应累算费用 I2lZ>3X{
accrued interest payable 应付利息;应计未付利息 u
R%R]X
accrued interest receivable 应收利息;应计未收利息 tWOze, N
accrued right 累算权益 ZznWs+
accruing profit 应累算的利润 nJ#@W b@
accumulated fiscal reserve 累积财政储备 ,$qs9b~
accumulated profit 累积利润;滚存溢利 (l_de)N7
accumulated reserve 累积储备 V1>94/waa
accumulation of surplus income 累积收益盈余 p33GKg0i+(
acquired assets 既得资产 +\oHQ=s>}\
acquisition 收购;购置;取得 uv!qE1z@':
acquisition cost 购置成本 X$&Sw3c
acquisition expenses 购置费用 RTY4%6
]O
acquisition of 100% interest 收购全部股权 >`|uc
acquisition of control 取得控制权 ?HyioLO
acquisition of fixed assets 购置固定资产 HPdwx
V
acquisition of shell “买壳” Msu2OF *x
acquisition price 收购价 <~X6D?
act of God 天灾
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acting partner 执事合伙人 y]Tn#4 ,/
active market 买卖活跃的市场;交投畅旺的市场;旺市 j2qfEvU
active partner 积极参与的合伙人 vm^# aoDB
active trading 交投活跃 gq1Y]t|4F
actual circulation 实际流通 #=#$b _6*
actual cost 实际成本 knzED~v@(
actual expenditure 实际开支;实际支出 HbSx}bM_9
actual income 实际入息;实际收入;实际收益 7[1
R}G V
actual market 现货市场 qTMz6D!Q
actual price 现货价;实际价格 gj;G:;1m
actual profit 实际利润 |+~2sbM
actual quotation 实盘;实际价位;实际报价 H&IP>8Dk
actual year basis 按实际年度计算 qWRMwvN{
actuals 实货 Q%1;{5
actuarial investigation 精算调查 h1o+7
actuarial principle 精算原则 Y1+lk^
actuarial report 精算师报告 2=M!lB
*
Actuarial Society of Hong Kong 香港精算学会 ,VsCRp
actuarial valuation 精算师估值 &D w~Jq|
actuary 精算师 X(z-?6N4
ad referendum agreement 暂定协议;有待覆核的协定 PQ1NQy8
ad valorem duty 从价税;按值征税 5g2+Ar(
ad valorem duty system 从价税制 <Pt\)"JA
ad valorem fee 从价费 8HA=O?Cg
ad valorem tariff 从价关税 cS7
!,XC
additional allowance 额外免税额 .Awq(
additional amount for unexpired risk 未过期风险的额外款额 g|_*(=Q
additional assessable profit 补加应评税利润 BVp.A]
additional assessment 补加评税 rO%+)M$A
additional commitment 额外承担 O;?~
#E<6w
additional commitment vote 额外承担拨款 IfCqezd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KptLeb:Om
additional dependent parent allowance 供养父母额外免税额 i~L7h=__
additional provision 额外拨款 I|;#VejX
additional stamp duty 附加印花税 d`7] reh
additional tax 补加税罚款;补加税款 --FtFo
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qW >J-,61/
adjudged bankrupt 被裁定破产 io3'h:+9s
adjudicated bankrupt 裁定破产人 vJUB; hD
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rep"xV&|>o
adjudication of bankruptcy 裁定破产;宣告破产 AR3=G>hO,
adjudication of insolvency 裁定无力偿还债务 )ix E
adjusted actual 经调整的实数;调整后的实数 ^D[;JV
adjusted current assets 经调整的流动资产;调整后的流动资产 FQ)Ekss~C
adjusted figure 经调整的数字;调整后的数额 R7E"7"M10
adjusted liabilities 经调整的负债;调整后的负债 CI'5JOqP
adjusted loss 经调整的亏损;调整后的亏损 9ksrr{tW
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 d6&tz!f
adjusted profit 经调整的利润;调整后的利润 "iGc'?/+
adjusted surplus 经调整的盈余额;调整后的盈余额 ;gV8f{X{Z
adjusted value 经调整的价值;调整后的价值 +]vl8, 4@
adjustment 调整;修订;理算〔保险〕 *?fBmq[j
adjustment centre 调剂中心 iL1so+di
adjustment lag 调整过程的时间差距;调整时差 a<.@+sj{
adjustment mechanism 调整机制 CNYchE,}
adjustment of loss 亏损调整 T9?_ `h
adjustment process 调整过程;调整程序 Y%@'a~
adjustment range 调整幅度 v4aGL<SO
administered exchange rate 受管制汇率 oX,M;;Yq