A: j {2 0
+xsGa
{`
A share A股;甲类股份 6BEpnw>p(
abatement of tax 减税;减扣免税额 jt: *Y
ABN AMRO Bank N.V. 荷兰银行 ^6F, lS _t
above-the-line expenditure 线上项目支出;经常预算支出 11Qi
_T\
above-the-line receipt 线上项目收入;经常预算收入 F?
6Q(mRl
ABSA Asia Limited 南非联合亚洲有限公司 ?9!9lSH6%
absolute change 绝对数值变更 V[]Pya|s+
absolute expenditure 实际开支 7/k7V)
absolute guideline figure 绝对准则数字 +Wy `X5v
absolute interest 绝对权益 RP[`\
absolute order of discharge 绝对破产解除令 -1NR]#P'
absolute profit margin 绝对利润幅度 Bg zq
absolute value 实值;绝对值 *//z$la
absolutely vested interest 绝对既得权益 V"2 G
absorbed cost 已吸收成本;已分摊成本 i gjn9p&_
absorption 吸收;分摊;合并 05\0g9
absorption rate 吸收率;摊配率;分摊率 ZU`~@.`i
ACB Finance Limited 亚洲商业财务有限公司 #w \x-i|
acceptable form of reciprocity 合理的互惠条件 MLM/!N 7
acceptable rate 适当利率;适当汇率 /
0Qo(
acceptance agreement 承兑协议 &(l.jgqg&
acceptance for honour 参加承兑 vWrTB
acceptor 承兑人;接受人;受票人 S')DAx
acceptor for honour 参加承兑人 D^P0X:T]
accident insurance 意外保险 tX@y ]"
Accident Insurance Association of Hong Kong 香港意外保险公会 -"a(<JC^NI
accident insurance scheme 意外保险计划 ,F`1VpTd8
accident year basis 意外年度基准 RW1+y/#%P
accommodation 通融;贷款 ?m7i7Dz
accommodation bill 通融票据;空头票据 2_o\Wor#
accommodation party 汇票代发人 `d4xX@
account balance 帐户余额;帐户结余 ,/TmTX--d
account book 帐簿
&y|Ps eH"
account collected in advance 预收款项 &DHIYj1 i
account current book 往来帐簿 &m[}%e%~0
account of after-acquired property 事后取得的财产报告 <1m`
account of defaulter 拖欠帐目 zSk`Ou8M
account payable 应付帐款 *B{]
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;mz#$"(
account receivable 应收帐款 2Q@Jp`#,4
account receivable report 应收帐款报表 S?a4IK
account statement 结单;帐单;会计财务报表 9^N(s7s
account title 帐户名称;会计科目 |8[!`T*s
accountant's report 会计师报告 HINk&)FC
Accountant's Report Rules 会计师报告规则 c93 Ok |
accounting and auditing procedure 会计与审计程序;会计与核数程序 w9RBT(u
Accounting Arrangements 《会计安排》 Z)=S>06X Q
accounting basis 会计基础 :pz@'J
accounting by Official Receiver 破产管理署署长呈交的帐目 |;t{L^
Accounting Circular 《会计通告》 )+8r$ i
accounting class 会计类别 R+e)TR7+
accounting date 记帐日期;会计结算日期 b\o>4T
accounting for money 款项核算 Ie=gI+2
Accounting Officer 会计主任 xx7&y!_
accounting period 会计报告期;会计期 fkX86
accounting policy 会计政策;会计方针 kq?:<!z
accounting practice 会计惯例 i^Jw`eAmT
accounting principle 会计准则 )b=vBs`%
accounting record 会计记录 Xo[cpcV
accounting report 会计报告 F1B/cd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +F-Y^):
Accounting Society of China 中国会计学会 4${3e
Sg_
accounting statement 会计报表 0+SZ-]
accounting system 会计制度;会计系统 ?1Vx)j>|
accounting transaction 会计事项;帐务交易 F$1{w"&
accounting treatment 会计处理 5WxNH}{
accounting year 会计年度 <gH-`3J6
accretion 增值;添加 +opym
!\
accrual 应计项目;应累算数目 C"0
VOb
accrual basis 应计制;权责发生制 FV
aC8Kw
accrual basis accounting 应计制会计;权责发生制会计 $v e$Sq
accrue 应累算;应计 s"w^E\>6
accrued benefit 应累算利益 ;V
?(j3b[
accrued charges 应计费用 9,\AAISi
accrued cumulative preference share dividend 应累算的累积优先股股息 Qy4Pw\
accrued expenses 应累算费用 4MW oGV9
accrued interest payable 应付利息;应计未付利息 n
c~JAT#'
accrued interest receivable 应收利息;应计未收利息 p}/D{|xO
accrued right 累算权益 D8PC;@m
accruing profit 应累算的利润 `_ M+=*}
accumulated fiscal reserve 累积财政储备 KU0Ad);e
accumulated profit 累积利润;滚存溢利 gM]E8%;{
accumulated reserve 累积储备 b2[U3)|oO
accumulation of surplus income 累积收益盈余 OK`^DIr5l
acquired assets 既得资产 Fn4yx~0
acquisition 收购;购置;取得 UGgo;e
acquisition cost 购置成本 F:jtzy"
acquisition expenses 购置费用 /0|1xHs
acquisition of 100% interest 收购全部股权 H]wP\m)
acquisition of control 取得控制权 dV'^K%#
acquisition of fixed assets 购置固定资产 `/N={
acquisition of shell “买壳” T@#?{eA
acquisition price 收购价 h&d"| <
act of God 天灾 #Hu##x|
acting partner 执事合伙人 QkHG`yW
active market 买卖活跃的市场;交投畅旺的市场;旺市 QLHEzEvf{/
active partner 积极参与的合伙人 +\&6Zbn
active trading 交投活跃 4tUt"N
actual circulation 实际流通 ~Jsu"kr
actual cost 实际成本 w,R6:*p5
actual expenditure 实际开支;实际支出 q{b-2k
actual income 实际入息;实际收入;实际收益 NRT]dYf"z
actual market 现货市场
@.}Y'`9L
actual price 现货价;实际价格 r%X
M`;bQX
actual profit 实际利润 )Td{}vbIh
actual quotation 实盘;实际价位;实际报价 Q2woCxB
actual year basis 按实际年度计算 _!Tjb^
actuals 实货 ^*B@=
actuarial investigation 精算调查 Pw7uxN`
actuarial principle 精算原则 6o9&FU
actuarial report 精算师报告 2DJg__("
Actuarial Society of Hong Kong 香港精算学会 k W
8>VnW
actuarial valuation 精算师估值 o~"Y_dLsW
actuary 精算师 CAom4Sp'
ad referendum agreement 暂定协议;有待覆核的协定 Mk973'K'
ad valorem duty 从价税;按值征税 qIQ
61><
ad valorem duty system 从价税制 ?YV#
K
ad valorem fee 从价费 v+79#qWK|n
ad valorem tariff 从价关税 vRf$#fBEQ
additional allowance 额外免税额 ME]89 T&
additional amount for unexpired risk 未过期风险的额外款额 hDZyFRg
additional assessable profit 补加应评税利润 NW3qs`$-(
additional assessment 补加评税 wxPl[)E
additional commitment 额外承担 jA^Dk$
additional commitment vote 额外承担拨款 Yhm veV
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !dh:jPpKq
additional dependent parent allowance 供养父母额外免税额 |r)QkxdU,
additional provision 额外拨款 HyKA+7}
additional stamp duty 附加印花税 ^>Z7."uGY
additional tax 补加税罚款;补加税款 g&EK^q
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $9r4MMs{$
adjudged bankrupt 被裁定破产 m8R=wb
:
adjudicated bankrupt 裁定破产人 PN<VqtW
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +c
C.
ZOS
adjudication of bankruptcy 裁定破产;宣告破产 1=
,2i)
adjudication of insolvency 裁定无力偿还债务 Hy,""Py
adjusted actual 经调整的实数;调整后的实数 UHU ,zgM
adjusted current assets 经调整的流动资产;调整后的流动资产 z#P`m,~t0
adjusted figure 经调整的数字;调整后的数额 5VQ-D`kE+
adjusted liabilities 经调整的负债;调整后的负债 sJ/?R:
adjusted loss 经调整的亏损;调整后的亏损 !~aDmY2
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 zFV?,"\r
adjusted profit 经调整的利润;调整后的利润 `_&7-;)i*\
adjusted surplus 经调整的盈余额;调整后的盈余额 ?)#}Nj<R
adjusted value 经调整的价值;调整后的价值 M&O .7B1}
adjustment 调整;修订;理算〔保险〕 H`ZUI8-
adjustment centre 调剂中心 HveOG$pT
adjustment lag 调整过程的时间差距;调整时差 h3Z0NJ=xM
adjustment mechanism 调整机制 \XlT
adjustment of loss 亏损调整 'Sjcm@ILm
adjustment process 调整过程;调整程序 .B9rG~
adjustment range 调整幅度 }M9L,O*^
administered exchange rate 受管制汇率 }<kpvd+ps=