A: &s<'fSI
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A share A股;甲类股份 _.G p}0a
abatement of tax 减税;减扣免税额 IiRII)
ABN AMRO Bank N.V. 荷兰银行 XbL\l
above-the-line expenditure 线上项目支出;经常预算支出 b.sRB1
above-the-line receipt 线上项目收入;经常预算收入 ju%t'u\'
ABSA Asia Limited 南非联合亚洲有限公司 t}2$no?
absolute change 绝对数值变更 H_+F~P5RC
absolute expenditure 实际开支 { 0vHgi
absolute guideline figure 绝对准则数字 ? bnhx
absolute interest 绝对权益 xXm:S{I
absolute order of discharge 绝对破产解除令 R8YA"(j!L
absolute profit margin 绝对利润幅度 s^Wh!:>r/
absolute value 实值;绝对值 `1qM S
q
absolutely vested interest 绝对既得权益 okv`v
({
absorbed cost 已吸收成本;已分摊成本 s5SKQ#,@P
absorption 吸收;分摊;合并 ;yVT:qd
%
absorption rate 吸收率;摊配率;分摊率 .*+KQA8
ACB Finance Limited 亚洲商业财务有限公司 K^fH:pV
acceptable form of reciprocity 合理的互惠条件 ;^Y]nsd
acceptable rate 适当利率;适当汇率 !
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acceptance agreement 承兑协议 )Y
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acceptance for honour 参加承兑 5Sfz0
acceptor 承兑人;接受人;受票人 s0bWg$
acceptor for honour 参加承兑人 ~76qFZe-
accident insurance 意外保险 =Zc
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Accident Insurance Association of Hong Kong 香港意外保险公会 :KL5A1{
accident insurance scheme 意外保险计划 ^lYa9k
accident year basis 意外年度基准 X`E3lgfqT
accommodation 通融;贷款 UM QsYD)
accommodation bill 通融票据;空头票据 r7=r~3)
accommodation party 汇票代发人 L4C_qb k;:
account balance 帐户余额;帐户结余 h,WF'X+
account book 帐簿 K
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account collected in advance 预收款项 =9@t6
account current book 往来帐簿 4:S?m(ah/
account of after-acquired property 事后取得的财产报告 -F+dmI,1$
account of defaulter 拖欠帐目 W u9))Ir
account payable 应付帐款 3~&h9#7Ke
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %juR6zB%8
account receivable 应收帐款 M7 Z9(3Va
account receivable report 应收帐款报表 :Kt'Fm,s?
account statement 结单;帐单;会计财务报表 @p}"B9h*^
account title 帐户名称;会计科目 si|DxDx
accountant's report 会计师报告 %x G3z7;
Accountant's Report Rules 会计师报告规则 x!@P|c1nKC
accounting and auditing procedure 会计与审计程序;会计与核数程序 )^'g2gVK+p
Accounting Arrangements 《会计安排》 \L@DDK|"`6
accounting basis 会计基础 RN"O/b}qQ
accounting by Official Receiver 破产管理署署长呈交的帐目 4
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Accounting Circular 《会计通告》 !<P|:Oo*Dl
accounting class 会计类别 s wIJmA
accounting date 记帐日期;会计结算日期 Q
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accounting for money 款项核算 [es
R!})
Accounting Officer 会计主任 bEz1@"~
p
accounting period 会计报告期;会计期 PfKF!/c
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accounting policy 会计政策;会计方针 %Qc5_of
accounting practice 会计惯例 ?U;KwS]%
accounting principle 会计准则 {zf)im[.
accounting record 会计记录 hn@T ]k
accounting report 会计报告 @&G< Np`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k-uwK-B}v+
Accounting Society of China 中国会计学会 ^`&?"yj<z
accounting statement 会计报表 ^
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accounting system 会计制度;会计系统 @Ht7^rz+S
accounting transaction 会计事项;帐务交易 t@(`24
accounting treatment 会计处理 _,m|gr,S
accounting year 会计年度 :Vyr8+]
accretion 增值;添加 !y{t}|U/d
accrual 应计项目;应累算数目 +"Ui@^
accrual basis 应计制;权责发生制 M_Qv{
accrual basis accounting 应计制会计;权责发生制会计 IV5B5Q'D
accrue 应累算;应计 ;=?f0z<
accrued benefit 应累算利益 U=a'(fX
accrued charges 应计费用 iO,_0Y4
accrued cumulative preference share dividend 应累算的累积优先股股息 ief~*:5
accrued expenses 应累算费用 k]<E1 c/
accrued interest payable 应付利息;应计未付利息 \~#$$Q-qtU
accrued interest receivable 应收利息;应计未收利息 |<q9Ee
accrued right 累算权益
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accruing profit 应累算的利润 [z^db0PU
accumulated fiscal reserve 累积财政储备 g,0u_$U
accumulated profit 累积利润;滚存溢利 > (.V(]{3y
accumulated reserve 累积储备 B?G!~lQ)o
accumulation of surplus income 累积收益盈余 /s\_"p
acquired assets 既得资产 GWU"zWli]z
acquisition 收购;购置;取得 B)bq@jM
acquisition cost 购置成本 }zkMo?
acquisition expenses 购置费用 ZM~kc|&
acquisition of 100% interest 收购全部股权 %bp8VR sY
acquisition of control 取得控制权 M,ObzgW
acquisition of fixed assets 购置固定资产 7 q%|-`#
acquisition of shell “买壳” F;Lg
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acquisition price 收购价 EMV<PshW=
act of God 天灾 [=
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acting partner 执事合伙人 7%E]E,f/#
active market 买卖活跃的市场;交投畅旺的市场;旺市 aq|R?
active partner 积极参与的合伙人 9
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active trading 交投活跃
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actual circulation 实际流通 @vC7j>*4B
actual cost 实际成本 Q^iE,_
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actual expenditure 实际开支;实际支出 "XU
M$:D
actual income 实际入息;实际收入;实际收益 n]N+
actual market 现货市场 4K(AXk
actual price 现货价;实际价格 |Mm9QF;iA
actual profit 实际利润 ):Vzv
actual quotation 实盘;实际价位;实际报价 h
SO(s
actual year basis 按实际年度计算 /ox9m7Fz7
actuals 实货 Oh\+cvbG
actuarial investigation 精算调查 yJheni
actuarial principle 精算原则 f~RS[h`:
actuarial report 精算师报告 &7{/ x~S{
Actuarial Society of Hong Kong 香港精算学会 "K"]/3`k-
actuarial valuation 精算师估值 JVoW*uA
actuary 精算师 _msV3JBr
ad referendum agreement 暂定协议;有待覆核的协定
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ad valorem duty 从价税;按值征税 {x+"Ru~7,
ad valorem duty system 从价税制 %|3I|'%Y
ad valorem fee 从价费 &!y7PWHJ
ad valorem tariff 从价关税 7
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additional allowance 额外免税额 O%g%*9
additional amount for unexpired risk 未过期风险的额外款额 : DxCjv
additional assessable profit 补加应评税利润 `v1Xywg9P
additional assessment 补加评税 +0,{gDd+
additional commitment 额外承担 Nvlfi8.
additional commitment vote 额外承担拨款 3N'f Hy
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~4YLPMGKl
additional dependent parent allowance 供养父母额外免税额 R3G+tE/Y
additional provision 额外拨款 T4O H,^J
additional stamp duty 附加印花税 :N826_q
additional tax 补加税罚款;补加税款 ^k'?e"[gTs
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?HP54G<{xz
adjudged bankrupt 被裁定破产 $/*6tsR
adjudicated bankrupt 裁定破产人 U%Kv}s/(F{
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &nc0stuL
adjudication of bankruptcy 裁定破产;宣告破产 3H_mR
j9th
adjudication of insolvency 裁定无力偿还债务 uG|d7LS,%
adjusted actual 经调整的实数;调整后的实数 W-QBC-
3
adjusted current assets 经调整的流动资产;调整后的流动资产 %<g(
EKl
adjusted figure 经调整的数字;调整后的数额 )wmG&"qsP
adjusted liabilities 经调整的负债;调整后的负债 QW5S=7
adjusted loss 经调整的亏损;调整后的亏损 !s>AVV$;0
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 aw0;
adjusted profit 经调整的利润;调整后的利润 92@/8,[
adjusted surplus 经调整的盈余额;调整后的盈余额 V-y"@0%1
adjusted value 经调整的价值;调整后的价值 "
5KJ /7q!
adjustment 调整;修订;理算〔保险〕 X}Ey6*D:
adjustment centre 调剂中心 GAZTCkB"
adjustment lag 调整过程的时间差距;调整时差 l1_Tr2A}7/
adjustment mechanism 调整机制 arCi$:-z@
adjustment of loss 亏损调整 fQ\nK H~
adjustment process 调整过程;调整程序 _^)Wrf+
adjustment range 调整幅度 <K~> :4c
administered exchange rate 受管制汇率 +0w~Skd,