A: UG=]8YY!
(Q @'fb9z
A share A股;甲类股份 H9PnJr8 \
abatement of tax 减税;减扣免税额 4P"bOt5izR
ABN AMRO Bank N.V. 荷兰银行 f0j]!g
above-the-line expenditure 线上项目支出;经常预算支出 }r! +wp
above-the-line receipt 线上项目收入;经常预算收入 qTN%9!0@9
ABSA Asia Limited 南非联合亚洲有限公司 cs?WE9N
absolute change 绝对数值变更 <9piKtb|L
absolute expenditure 实际开支 K!.t}s.t
absolute guideline figure 绝对准则数字 EFljUT?&
absolute interest 绝对权益 gua7<z6=eh
absolute order of discharge 绝对破产解除令 Je6wio-4
absolute profit margin 绝对利润幅度 @4D{lb"{
absolute value 实值;绝对值 Q$:Q6/5.
absolutely vested interest 绝对既得权益
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absorbed cost 已吸收成本;已分摊成本 xVbRCu#Z
absorption 吸收;分摊;合并 6%ofS8[
absorption rate 吸收率;摊配率;分摊率 @+H0D"
ACB Finance Limited 亚洲商业财务有限公司 z fv@<'
acceptable form of reciprocity 合理的互惠条件 fn=A_
i
acceptable rate 适当利率;适当汇率 w5{l-Z
acceptance agreement 承兑协议 \20}/&
acceptance for honour 参加承兑 !5C"`@}q>
acceptor 承兑人;接受人;受票人 aEvbGo
acceptor for honour 参加承兑人 kj[boxN
accident insurance 意外保险 _1qR1<V
Accident Insurance Association of Hong Kong 香港意外保险公会 p\&/m
accident insurance scheme 意外保险计划 g:a[N%[C
accident year basis 意外年度基准 ;"x+V gS'
accommodation 通融;贷款 V%PQlc.X
accommodation bill 通融票据;空头票据 D@gC(&U/6
accommodation party 汇票代发人 cI@qt>&
account balance 帐户余额;帐户结余 *oz#YGNm
account book 帐簿 a-Y6ghs
account collected in advance 预收款项 |
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account current book 往来帐簿 <tFq^qB
account of after-acquired property 事后取得的财产报告 a;Y:UwD9*
account of defaulter 拖欠帐目 1Ub=RyB
account payable 应付帐款 T?m@`"L,
account payee only [A/C payee only] 只可转帐;存入收款人帐户 g"5Kth
account receivable 应收帐款 eG!ma` v
account receivable report 应收帐款报表 *)-@'{]u B
account statement 结单;帐单;会计财务报表 SfC* ZM}<
account title 帐户名称;会计科目 %p )"_q!ge
accountant's report 会计师报告 UWC4PWL,>C
Accountant's Report Rules 会计师报告规则 p03I&d@w>
accounting and auditing procedure 会计与审计程序;会计与核数程序 I<D7Jj
Accounting Arrangements 《会计安排》 qS@3:R
accounting basis 会计基础 {{Ox%Zm
accounting by Official Receiver 破产管理署署长呈交的帐目 k+-?b(z)$
Accounting Circular 《会计通告》 CO@G%1#
accounting class 会计类别 h>D;QY
accounting date 记帐日期;会计结算日期
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accounting for money 款项核算 <hCO-r#
Accounting Officer 会计主任 VtI`Qcjc
accounting period 会计报告期;会计期 Y?J/KW3
accounting policy 会计政策;会计方针 ial{A6X
accounting practice 会计惯例 xH:L6K/c
accounting principle 会计准则 ~9FL]qo
accounting record 会计记录 Dh2Cj-|
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accounting report 会计报告 L}rZ1wV6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4!!PrXE
Accounting Society of China 中国会计学会 ]dNNw`1\V
accounting statement 会计报表 Jk>vn+q8P^
accounting system 会计制度;会计系统 mP
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accounting transaction 会计事项;帐务交易 2H.g!( Oza
accounting treatment 会计处理 E7iAN\vo
accounting year 会计年度 ,Kj>F2{
accretion 增值;添加 mbkt7. ,P
accrual 应计项目;应累算数目 KF+r25uy[+
accrual basis 应计制;权责发生制 AH&RabH2
accrual basis accounting 应计制会计;权责发生制会计 XyN
" Jr
accrue 应累算;应计 }wiyEVAh{
accrued benefit 应累算利益 EOu[X'gLr
accrued charges 应计费用 9!X3Cv|+L
accrued cumulative preference share dividend 应累算的累积优先股股息 B_ict)}ld
accrued expenses 应累算费用 rN|=cn
accrued interest payable 应付利息;应计未付利息 63l&
ihj
accrued interest receivable 应收利息;应计未收利息 ^zV_vB)n
accrued right 累算权益 .c}+kHv
accruing profit 应累算的利润 q-;Y }q
accumulated fiscal reserve 累积财政储备 &^#iS<s1
accumulated profit 累积利润;滚存溢利 R`<2DC>h9
accumulated reserve 累积储备 ?H PAX
accumulation of surplus income 累积收益盈余 :5&D6
acquired assets 既得资产 ;G8H'gM07
acquisition 收购;购置;取得 f}2}Ta
acquisition cost 购置成本 H;\C7w|
acquisition expenses 购置费用 K\9CW%W
acquisition of 100% interest 收购全部股权 0ex.~S_Oj4
acquisition of control 取得控制权 [k%hl`}
acquisition of fixed assets 购置固定资产 8Y`g$2SZ^8
acquisition of shell “买壳” $|g1 _;(G
acquisition price 收购价 Wr b[\
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act of God 天灾 _-({MX[3k<
acting partner 执事合伙人 j36YIz$a
active market 买卖活跃的市场;交投畅旺的市场;旺市 GgY8\>u
active partner 积极参与的合伙人 v}u]tl$,
active trading 交投活跃 03 gbcNo
actual circulation 实际流通 7uc\AhOk6
actual cost 实际成本 7mYcO3{5{
actual expenditure 实际开支;实际支出 Vxap+<m
actual income 实际入息;实际收入;实际收益 N8Rq7i3F?a
actual market 现货市场 FtyT:=Kpc
actual price 现货价;实际价格 5]I)qij
q
actual profit 实际利润 )M0(vog
actual quotation 实盘;实际价位;实际报价 nE8z1hBUq
actual year basis 按实际年度计算 <$-^^b(y
actuals 实货 N
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actuarial investigation 精算调查 4!{lySW
actuarial principle 精算原则 c6vJ;iz
actuarial report 精算师报告 6agG*x
Actuarial Society of Hong Kong 香港精算学会 2{=D)aC$f
actuarial valuation 精算师估值 id9QfJ9t
actuary 精算师 7<]&pSt=
ad referendum agreement 暂定协议;有待覆核的协定 gq+0t
ad valorem duty 从价税;按值征税 cJ$jU{}
ad valorem duty system 从价税制 'e]>lRZ
ad valorem fee 从价费 :Y /aT[
ad valorem tariff 从价关税 *Lrrl
additional allowance 额外免税额 K!CVS7
additional amount for unexpired risk 未过期风险的额外款额 ]pe7I
P
additional assessable profit 补加应评税利润 (LTu=1
additional assessment 补加评税 p3 5)K5V
additional commitment 额外承担 uxL+oP0
additional commitment vote 额外承担拨款 :a)RMp+^0
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @Ik5BT
additional dependent parent allowance 供养父母额外免税额 5fk
A?Ecqq
additional provision 额外拨款 E va&/o?P|
additional stamp duty 附加印花税 >4wigc
additional tax 补加税罚款;补加税款 Wtu-g**KN
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ag0w8F
adjudged bankrupt 被裁定破产 Xxh^4vKjX
adjudicated bankrupt 裁定破产人 =Ks&m4
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;/
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adjudication of bankruptcy 裁定破产;宣告破产 0O'M^[=d.8
adjudication of insolvency 裁定无力偿还债务 7hn[i,?`
H
adjusted actual 经调整的实数;调整后的实数 x/{-U05
adjusted current assets 经调整的流动资产;调整后的流动资产 :a&M]+!
adjusted figure 经调整的数字;调整后的数额 4`l$0m@>
adjusted liabilities 经调整的负债;调整后的负债 f
sOlg9
adjusted loss 经调整的亏损;调整后的亏损 dl=)\mSFjF
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 Y~*p27@fR
adjusted profit 经调整的利润;调整后的利润 tBzE(vW
adjusted surplus 经调整的盈余额;调整后的盈余额 JQbaD-
adjusted value 经调整的价值;调整后的价值 ]vcT2lr]
adjustment 调整;修订;理算〔保险〕 HkRvcX
5
adjustment centre 调剂中心 *j83E[(]
adjustment lag 调整过程的时间差距;调整时差 4IZAJqw(*
adjustment mechanism 调整机制 @dK_w'W
adjustment of loss 亏损调整 A
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adjustment process 调整过程;调整程序 %fld<O
adjustment range 调整幅度 :f Rta[
administered exchange rate 受管制汇率 t5l<Lm)