A: ;Vp&f%u+v
8(g:i#~
A share A股;甲类股份 n'M}6XUw
abatement of tax 减税;减扣免税额 g00XZ0@
ABN AMRO Bank N.V. 荷兰银行 V2.MZ9
above-the-line expenditure 线上项目支出;经常预算支出 Mb$&~!
above-the-line receipt 线上项目收入;经常预算收入 NEJ
Nu_Z
ABSA Asia Limited 南非联合亚洲有限公司 $9hOWti
absolute change 绝对数值变更 B3I<
$
absolute expenditure 实际开支 3!*J;Y
absolute guideline figure 绝对准则数字 DoImWNLo
absolute interest 绝对权益 h?$4\^/
absolute order of discharge 绝对破产解除令 N2~DxVJ5cT
absolute profit margin 绝对利润幅度 x>Q#Bvy
absolute value 实值;绝对值 ~G"6^C:x
absolutely vested interest 绝对既得权益 U)c,ZxE
absorbed cost 已吸收成本;已分摊成本 /u#uC(Uwl
absorption 吸收;分摊;合并 d_]MqH>R\
absorption rate 吸收率;摊配率;分摊率 (?J&Ar0
ACB Finance Limited 亚洲商业财务有限公司 u1>| 2D
acceptable form of reciprocity 合理的互惠条件 m\jp$
acceptable rate 适当利率;适当汇率 nwV\[E
acceptance agreement 承兑协议 (<3'LhFII
acceptance for honour 参加承兑 9nd'"$
acceptor 承兑人;接受人;受票人 seq
S*^7
acceptor for honour 参加承兑人 }0f[x
?V
accident insurance 意外保险 .;$/nz6vk
Accident Insurance Association of Hong Kong 香港意外保险公会 ]LP&v3
accident insurance scheme 意外保险计划 >eJk)qM
accident year basis 意外年度基准 e'7!aysj
accommodation 通融;贷款 x2K.5q>
accommodation bill 通融票据;空头票据 G]5'U"c j3
accommodation party 汇票代发人 8 Z#)Xb4
account balance 帐户余额;帐户结余 WU}JArX9
account book 帐簿 r%TgZ5~u
account collected in advance 预收款项 ZM4q@O)/
account current book 往来帐簿 vw+
@'+
account of after-acquired property 事后取得的财产报告 w"A'uFXLc
account of defaulter 拖欠帐目 i<&2Ffvq
account payable 应付帐款 E#_}y}7JY
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3:);vh!
account receivable 应收帐款 "-^TA_XfI
account receivable report 应收帐款报表 t;E-9`N
account statement 结单;帐单;会计财务报表 (5'qEi
ea
account title 帐户名称;会计科目 Y+WOU._46I
accountant's report 会计师报告 7G2TT a
Accountant's Report Rules 会计师报告规则 Ym0Xl(Se
accounting and auditing procedure 会计与审计程序;会计与核数程序 WvN5IHo 8i
Accounting Arrangements 《会计安排》 #msk'MVt
accounting basis 会计基础 ^V>sNR
accounting by Official Receiver 破产管理署署长呈交的帐目 Y_f6y9?ZE
Accounting Circular 《会计通告》 5v>(xl
accounting class 会计类别 n; !t?jnf.
accounting date 记帐日期;会计结算日期 \Fc"Q@.u
accounting for money 款项核算 6C)
G
Accounting Officer 会计主任 UyIjM;X
accounting period 会计报告期;会计期 )S>~ h;
accounting policy 会计政策;会计方针 xB
4A"|
accounting practice 会计惯例 >dZ x+7
accounting principle 会计准则 HtS:'~DYo
accounting record 会计记录 G|X1c}zAL
accounting report 会计报告
ly6?jVJ
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "K~+T\^|k
Accounting Society of China 中国会计学会 9j9A'Y9(
accounting statement 会计报表 c+-L>dsss
accounting system 会计制度;会计系统 m"@M~~bh
accounting transaction 会计事项;帐务交易 [)9bR1wh
accounting treatment 会计处理 <W\~A$
accounting year 会计年度 RI cA)I.
accretion 增值;添加 {v~&.|
accrual 应计项目;应累算数目 f,PFvT$5e
accrual basis 应计制;权责发生制
sx(yG9
accrual basis accounting 应计制会计;权责发生制会计 ?u 9)
GJO[
accrue 应累算;应计 Gl}=Q7
accrued benefit 应累算利益 'du:Bxl`d4
accrued charges 应计费用 9k2HP]8=[{
accrued cumulative preference share dividend 应累算的累积优先股股息 mVU(u_lh
accrued expenses 应累算费用 mKWA-h+f
accrued interest payable 应付利息;应计未付利息 4z[Z3|_V
accrued interest receivable 应收利息;应计未收利息 g2 4)GjDi
accrued right 累算权益 8pt;''
accruing profit 应累算的利润 v@"xEf1n[
accumulated fiscal reserve 累积财政储备 F]SexP4:A
accumulated profit 累积利润;滚存溢利 B 2&fvv?
accumulated reserve 累积储备 H9nZ%n
accumulation of surplus income 累积收益盈余 0>Ecm#
acquired assets 既得资产 U*v//@WbH
acquisition 收购;购置;取得 u`K+0^)T`
acquisition cost 购置成本 H6rWb6i
acquisition expenses 购置费用 -\AB!#fh
acquisition of 100% interest 收购全部股权 q^Oq:l$s
acquisition of control 取得控制权 I=Ws
/+
acquisition of fixed assets 购置固定资产 <E6]8SQE
acquisition of shell “买壳” j:$2,?|5
acquisition price 收购价 g:e|
act of God 天灾 yq\)8Fe
acting partner 执事合伙人 A$fd
6+{
active market 买卖活跃的市场;交投畅旺的市场;旺市 T"8>6a@}E
active partner 积极参与的合伙人 '_@=9 \<
active trading 交投活跃 <}N0y*m
actual circulation 实际流通 rWi9'
6
actual cost 实际成本 BJ~Q\Si6
actual expenditure 实际开支;实际支出 KdYT5VUM/
actual income 实际入息;实际收入;实际收益 6+m)
actual market 现货市场 fy9{W @E3p
actual price 现货价;实际价格 #C4
actual profit 实际利润 c3i|q@ k
actual quotation 实盘;实际价位;实际报价 9v<BO$
,a
actual year basis 按实际年度计算 @5Ril9J[b
actuals 实货 ANn{*h
actuarial investigation 精算调查 BalOph4M[
actuarial principle 精算原则 `=b*g24z[N
actuarial report 精算师报告 IS]0 3_uQ
Actuarial Society of Hong Kong 香港精算学会 2%1g%
actuarial valuation 精算师估值 QRw306
actuary 精算师 fx%'7
/+
ad referendum agreement 暂定协议;有待覆核的协定 a%Cq?HZ7
ad valorem duty 从价税;按值征税 ?GB($D=Y'&
ad valorem duty system 从价税制 |PDuvv
!.f
ad valorem fee 从价费 oQWS$\Rr.
ad valorem tariff 从价关税 %!p14c*J H
additional allowance 额外免税额 Nki18ud#
additional amount for unexpired risk 未过期风险的额外款额 !0 *=z~
additional assessable profit 补加应评税利润 {3`#? q^o'
additional assessment 补加评税 c{rX7+bN
additional commitment 额外承担 X&
O
o1y
additional commitment vote 额外承担拨款 m{(D*Vuqd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +J_A*B
additional dependent parent allowance 供养父母额外免税额 tG{e(
additional provision 额外拨款 I?s)^'
additional stamp duty 附加印花税 hH )jX`Ta
additional tax 补加税罚款;补加税款 p0`Wci
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _Vj O
[hx
adjudged bankrupt 被裁定破产 -H'_%~OV(
adjudicated bankrupt 裁定破产人 .'5yFBS
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZUAWSJ,s
adjudication of bankruptcy 裁定破产;宣告破产 XV).
cW|.a
adjudication of insolvency 裁定无力偿还债务 g4RkkoZ>)
adjusted actual 经调整的实数;调整后的实数 C<6u}czA
adjusted current assets 经调整的流动资产;调整后的流动资产 +7N6]pK|"
adjusted figure 经调整的数字;调整后的数额 \QHe 0?6
adjusted liabilities 经调整的负债;调整后的负债 H :d{Sru
adjusted loss 经调整的亏损;调整后的亏损 7+#^:;19`
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 L~I<y;x
adjusted profit 经调整的利润;调整后的利润 g%1!YvS3v
adjusted surplus 经调整的盈余额;调整后的盈余额 9SC#N5V
adjusted value 经调整的价值;调整后的价值 V4/P
adjustment 调整;修订;理算〔保险〕 ;=*b:y Y
adjustment centre 调剂中心 m*CIbkDsZ
adjustment lag 调整过程的时间差距;调整时差 L1P]T4a@)
adjustment mechanism 调整机制 e%(zjCA
adjustment of loss 亏损调整 MvL%*("4b
adjustment process 调整过程;调整程序 %w/o#*j<;
adjustment range 调整幅度 NTs< ;ED
administered exchange rate 受管制汇率 D:8-f3