A: >Y&o2zJy
'5n=tRx
A share A股;甲类股份 JPS<e*5
abatement of tax 减税;减扣免税额 vX}mwK8
ABN AMRO Bank N.V. 荷兰银行 |n.ydyu`
above-the-line expenditure 线上项目支出;经常预算支出 kA&ul
above-the-line receipt 线上项目收入;经常预算收入 7.xJ:r|
ABSA Asia Limited 南非联合亚洲有限公司 n 0ls a@l
absolute change 绝对数值变更 gPWl# 5P:
absolute expenditure 实际开支 1V1T1
absolute guideline figure 绝对准则数字 8__C T
absolute interest 绝对权益 j_~lc,+m
absolute order of discharge 绝对破产解除令 @EcY&mP)
absolute profit margin 绝对利润幅度 = DXvt5G
absolute value 实值;绝对值 .ZOyZnr
Z
absolutely vested interest 绝对既得权益 @GE:<'_:{
absorbed cost 已吸收成本;已分摊成本 z50f$
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absorption 吸收;分摊;合并 `G.:G/b%H
absorption rate 吸收率;摊配率;分摊率 v4wXa:CJ
ACB Finance Limited 亚洲商业财务有限公司 78<QNlKn
acceptable form of reciprocity 合理的互惠条件 _fANl}Mf:
acceptable rate 适当利率;适当汇率 Y{ 2xokJ N
acceptance agreement 承兑协议 ^o*$+DbC
acceptance for honour 参加承兑 >@U
lhJtW
acceptor 承兑人;接受人;受票人 y2Z1B2E%f
acceptor for honour 参加承兑人 MHKB:t]hA
accident insurance 意外保险 H[8P]"*z*i
Accident Insurance Association of Hong Kong 香港意外保险公会 _a,XL<9 I
accident insurance scheme 意外保险计划 y7#4Mcc`~
accident year basis 意外年度基准 [u2)kH$
accommodation 通融;贷款 "t"&6\
accommodation bill 通融票据;空头票据 A'X, zw^}
accommodation party 汇票代发人 yw)Ztg)
account balance 帐户余额;帐户结余 Y^f12%
account book 帐簿 XD\Z$\UJE
account collected in advance 预收款项 bwAL:
account current book 往来帐簿 Bh,LJawE
account of after-acquired property 事后取得的财产报告 >w=xGb7
account of defaulter 拖欠帐目 7oI^sh k
account payable 应付帐款 %S<( z5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wh;E\^',n
account receivable 应收帐款 :j2_Jn4UP
account receivable report 应收帐款报表 Z;JZ<vEt92
account statement 结单;帐单;会计财务报表 $R<eXDW6:
account title 帐户名称;会计科目 *oX~z>a
E
accountant's report 会计师报告 VCvqiHn
Accountant's Report Rules 会计师报告规则 &c!=< <5M
accounting and auditing procedure 会计与审计程序;会计与核数程序 g#ONtY@*U
Accounting Arrangements 《会计安排》 lC i_G3C
accounting basis 会计基础 bz?
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accounting by Official Receiver 破产管理署署长呈交的帐目 oos35xV.
Accounting Circular 《会计通告》 %7?v='s=
accounting class 会计类别 VgNt
accounting date 记帐日期;会计结算日期 $0zH2W
accounting for money 款项核算 +<ey
Iw
Accounting Officer 会计主任 {9Op{bZ
accounting period 会计报告期;会计期 <!vAqqljt
accounting policy 会计政策;会计方针 AcF;5h
accounting practice 会计惯例 Ucnit^,
accounting principle 会计准则 xf@D<}~1
accounting record 会计记录 ?Y~>H2
accounting report 会计报告 $*H>n!&
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Bv |Z)G%RR
Accounting Society of China 中国会计学会 *{)![pDYd
accounting statement 会计报表 wWflZ"%
accounting system 会计制度;会计系统 ca_8S8lv
accounting transaction 会计事项;帐务交易 LV 94i
accounting treatment 会计处理 X3Vpxtb
accounting year 会计年度 T8FKa4ikn
accretion 增值;添加 g5to0
accrual 应计项目;应累算数目 n6nwda
accrual basis 应计制;权责发生制 N3H!ptn37
accrual basis accounting 应计制会计;权责发生制会计 vwzTrWA=
accrue 应累算;应计 xTM&SVNbL_
accrued benefit 应累算利益 R#bg{|
accrued charges 应计费用 q6{ %vd
accrued cumulative preference share dividend 应累算的累积优先股股息 9=I(AYG{m
accrued expenses 应累算费用 /BVNJNhz
accrued interest payable 应付利息;应计未付利息 q#PGcCtu
accrued interest receivable 应收利息;应计未收利息 }~-)31e'`
accrued right 累算权益 r/L
3j0
accruing profit 应累算的利润 ap9eQsC
accumulated fiscal reserve 累积财政储备 *.EtdcRo[
accumulated profit 累积利润;滚存溢利 DD'<zL[
accumulated reserve 累积储备 Z-H Kdv!d
accumulation of surplus income 累积收益盈余 *(d^k;
acquired assets 既得资产 {\ziy4<II
acquisition 收购;购置;取得 s$:]$&5
acquisition cost 购置成本 W9V%Xc`LQ
acquisition expenses 购置费用 ?#D@e5Wf
acquisition of 100% interest 收购全部股权 K"b vUH
acquisition of control 取得控制权 qTyU1RU$9^
acquisition of fixed assets 购置固定资产 &H5
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acquisition of shell “买壳”
v-[|7Pg}Z
acquisition price 收购价 Ze Shn
act of God 天灾 ;Xgy2'3
acting partner 执事合伙人 sS(^7GARa
active market 买卖活跃的市场;交投畅旺的市场;旺市 jO:<"l^+u
active partner 积极参与的合伙人 8N-~ .p
active trading 交投活跃 `U`Z9q5-
actual circulation 实际流通 8gBqur{
actual cost 实际成本 B?Y%y@.
actual expenditure 实际开支;实际支出 #8|;Q`Or:
actual income 实际入息;实际收入;实际收益 cX.v^9kuX
actual market 现货市场 ZVIBmx
actual price 现货价;实际价格 q}BQu@'H
actual profit 实际利润 on&N=TN
actual quotation 实盘;实际价位;实际报价 >cMU<'&
actual year basis 按实际年度计算 6nGDoW#
actuals 实货 F<-Pbtw
actuarial investigation 精算调查 ;N"XW=F4e
actuarial principle 精算原则 !b _<_Y{l
actuarial report 精算师报告 NK#Dq&W+&
Actuarial Society of Hong Kong 香港精算学会 {Y'_QW1:2
actuarial valuation 精算师估值 Z/x<U.B
actuary 精算师 rhn*kf{8
ad referendum agreement 暂定协议;有待覆核的协定 <6L$:vT_
ad valorem duty 从价税;按值征税 \wDOE(>
ad valorem duty system 从价税制 A7b7IM [
ad valorem fee 从价费 x=au.@psBS
ad valorem tariff 从价关税 R#\8jv v
additional allowance 额外免税额 7 cIVK}&
additional amount for unexpired risk 未过期风险的额外款额 `8'T*KU
additional assessable profit 补加应评税利润 (uV7N7 <1
additional assessment 补加评税 P<4jY?.
additional commitment 额外承担 =C3l:pGMB;
additional commitment vote 额外承担拨款 6gR=
e+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ki+9Ln;
additional dependent parent allowance 供养父母额外免税额
(J^
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additional provision 额外拨款 acGmRP9g
additional stamp duty 附加印花税 /
V{w<
additional tax 补加税罚款;补加税款 M;43F*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?ST}0F00}
adjudged bankrupt 被裁定破产 -ZyFUGd%
adjudicated bankrupt 裁定破产人 ?4lAL
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ryn)
adjudication of bankruptcy 裁定破产;宣告破产
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adjudication of insolvency 裁定无力偿还债务 x(=kh%\;
adjusted actual 经调整的实数;调整后的实数 Bgs~1E @8V
adjusted current assets 经调整的流动资产;调整后的流动资产 [#9ij3vxd
adjusted figure 经调整的数字;调整后的数额 "!Qhk3*
adjusted liabilities 经调整的负债;调整后的负债 n3|~X/I
adjusted loss 经调整的亏损;调整后的亏损 ,<vrDHR
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 ^c(PZ,/#JB
adjusted profit 经调整的利润;调整后的利润 3mm`8!R
adjusted surplus 经调整的盈余额;调整后的盈余额 vy"L
sr3
adjusted value 经调整的价值;调整后的价值 Q^p@ 1I
adjustment 调整;修订;理算〔保险〕 k Lv_P[I
adjustment centre 调剂中心 /e7'5#v
adjustment lag 调整过程的时间差距;调整时差 $&e(V6A@
adjustment mechanism 调整机制 D{l.WlA.
adjustment of loss 亏损调整 pKH4?F
adjustment process 调整过程;调整程序 _ma4
adjustment range 调整幅度 6=@n
b3D%
administered exchange rate 受管制汇率 y2qESAZ%k}