A: ZlEH3-Zv
tuW
Jj^
A share A股;甲类股份 KBSO^<7
abatement of tax 减税;减扣免税额 w>6~
zAh
ABN AMRO Bank N.V. 荷兰银行 qQ=\R1l
above-the-line expenditure 线上项目支出;经常预算支出 R[Y{pT,AY
above-the-line receipt 线上项目收入;经常预算收入 }2CVA.Qm!
ABSA Asia Limited 南非联合亚洲有限公司 u?-
X07_
absolute change 绝对数值变更 HAOl&\)7"_
absolute expenditure 实际开支 X@cO`
P
absolute guideline figure 绝对准则数字 x+B7r&#:
absolute interest 绝对权益 jcVK4jW
absolute order of discharge 绝对破产解除令 #G`UR
absolute profit margin 绝对利润幅度 6B .x=
absolute value 实值;绝对值 B+Ox#[<75
absolutely vested interest 绝对既得权益 O77bm,E
absorbed cost 已吸收成本;已分摊成本 i{.%4tA4
absorption 吸收;分摊;合并 8e{S(FZ7Ed
absorption rate 吸收率;摊配率;分摊率 p
#DJow
ACB Finance Limited 亚洲商业财务有限公司 yWkg4
acceptable form of reciprocity 合理的互惠条件 >56I`[)
acceptable rate 适当利率;适当汇率 fRT4,;
acceptance agreement 承兑协议 y?4%
eD
acceptance for honour 参加承兑 1GA$nFBVC
acceptor 承兑人;接受人;受票人 }k7t#O
acceptor for honour 参加承兑人 B!X;T9^d
accident insurance 意外保险 1NI%J
B
Accident Insurance Association of Hong Kong 香港意外保险公会
GR ^d/
accident insurance scheme 意外保险计划 hJsYKd8g
accident year basis 意外年度基准 ;{% R[M'
accommodation 通融;贷款 6r3.%V.&
accommodation bill 通融票据;空头票据 +#Q\;;FNP
accommodation party 汇票代发人 *W&}}iL
account balance 帐户余额;帐户结余 `of`u B
account book 帐簿 dnXre*rhz
account collected in advance 预收款项 N# ?}r>W3
account current book 往来帐簿 8kA2.pIk
account of after-acquired property 事后取得的财产报告 8a}et8df:
account of defaulter 拖欠帐目 ~n<U8cm O
account payable 应付帐款 dd&n>A3O=
account payee only [A/C payee only] 只可转帐;存入收款人帐户 YB&b_On,f
account receivable 应收帐款 |MEu"pY)
account receivable report 应收帐款报表 <[W41{
account statement 结单;帐单;会计财务报表 g(`m#&P>G
account title 帐户名称;会计科目 |?=a84n1l
accountant's report 会计师报告 :\sz`p?EC
Accountant's Report Rules 会计师报告规则 yR|Beno
accounting and auditing procedure 会计与审计程序;会计与核数程序 riuG,$EX
Accounting Arrangements 《会计安排》 X4z6#S58
accounting basis 会计基础 v0|[w2Q2
accounting by Official Receiver 破产管理署署长呈交的帐目 0[SJ7k19
Accounting Circular 《会计通告》 QhqXd
accounting class 会计类别 y8k*{1MuO
accounting date 记帐日期;会计结算日期 ~8#Ku,vEy
accounting for money 款项核算 F!yr};@^p
Accounting Officer 会计主任 Q3OGU} F
accounting period 会计报告期;会计期 "?r=n@Kv
accounting policy 会计政策;会计方针 zVL"$ )
accounting practice 会计惯例 ) }.<lSw
accounting principle 会计准则 gqCDF H
accounting record 会计记录 fP:26pK^
accounting report 会计报告 Za4X
;
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -hjGPu
Accounting Society of China 中国会计学会 k_$9cVA
accounting statement 会计报表 :
U:>X6f
accounting system 会计制度;会计系统 <.6bni
)
accounting transaction 会计事项;帐务交易 yi-S^
accounting treatment 会计处理 G5K_e:i
accounting year 会计年度 H)u<$y!8
accretion 增值;添加 vsDR@Y}k
accrual 应计项目;应累算数目 Q;EQ8pL?"
accrual basis 应计制;权责发生制 Y%"6
accrual basis accounting 应计制会计;权责发生制会计 C~PoC'"q
accrue 应累算;应计 IC[iCrB
accrued benefit 应累算利益 'tRaF
accrued charges 应计费用 wy)I6`v
accrued cumulative preference share dividend 应累算的累积优先股股息 9"%ot=)
accrued expenses 应累算费用 Ait3KIJ9
accrued interest payable 应付利息;应计未付利息 D6MktE)'
accrued interest receivable 应收利息;应计未收利息
n@"h^-
accrued right 累算权益 sh|@X\EZO
accruing profit 应累算的利润 iR`
c/
accumulated fiscal reserve 累积财政储备 `_*NFv1_
accumulated profit 累积利润;滚存溢利 qwz_.=5E6
accumulated reserve 累积储备 W\W|v?r
accumulation of surplus income 累积收益盈余 V< ]l=JOd
acquired assets 既得资产 luYa+E0
acquisition 收购;购置;取得 f-M 9OI
acquisition cost 购置成本 }>|!Mf]W?R
acquisition expenses 购置费用 nWd]P\a'V
acquisition of 100% interest 收购全部股权 a*fUMhIi
acquisition of control 取得控制权 xbeVqP
acquisition of fixed assets 购置固定资产 e,0y+~
acquisition of shell “买壳”
equTKM
acquisition price 收购价 spV E'"^
act of God 天灾
I,pI2
acting partner 执事合伙人 5*#!w1X
active market 买卖活跃的市场;交投畅旺的市场;旺市 <+%#xi/_
active partner 积极参与的合伙人 %%=PpKYtSD
active trading 交投活跃 |x[zzx#
>-
actual circulation 实际流通 Gx.iZOOH/
actual cost 实际成本 v
o9Fj
actual expenditure 实际开支;实际支出 fNkN
actual income 实际入息;实际收入;实际收益 Ig*qn# Dd
actual market 现货市场 U<|h4'(@L
actual price 现货价;实际价格 'W>Zr}:
actual profit 实际利润 sdWu6?
B_
actual quotation 实盘;实际价位;实际报价 h9B^U?<wT
actual year basis 按实际年度计算 RkW)B^#
actuals 实货 N=`xoF
actuarial investigation 精算调查 tCw.wDq3=
actuarial principle 精算原则 ?'I[[KuG
actuarial report 精算师报告 $d[ xSwang
Actuarial Society of Hong Kong 香港精算学会 \vU1*:3
actuarial valuation 精算师估值 s?j` _B
actuary 精算师 #t^y$9^
ad referendum agreement 暂定协议;有待覆核的协定 qg(rG5kD@
ad valorem duty 从价税;按值征税 svBT~P0x
ad valorem duty system 从价税制 H /kSFf{
ad valorem fee 从价费
tmCm54
ad valorem tariff 从价关税 cc"L> XoK
additional allowance 额外免税额 -X)KY_Xn@/
additional amount for unexpired risk 未过期风险的额外款额 U6 R"eQUTV
additional assessable profit 补加应评税利润 m^O9G?
additional assessment 补加评税 lQnl6j
additional commitment 额外承担 b)5z'zQu
additional commitment vote 额外承担拨款
H,F/u&O
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &vy/Vd
additional dependent parent allowance 供养父母额外免税额 ?2#v`Z=L;
additional provision 额外拨款 ~;pv&s5}
additional stamp duty 附加印花税 .7!n%Ks
additional tax 补加税罚款;补加税款 Ot]Y/;K
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s /?&H-
adjudged bankrupt 被裁定破产 3e<FlH{
adjudicated bankrupt 裁定破产人 ikSm;.
adjudication fee 裁定费;评定印花税额手续费;评估契据费 41d,<E
adjudication of bankruptcy 裁定破产;宣告破产 cvf@B_iN9
adjudication of insolvency 裁定无力偿还债务 *TjolE~o
adjusted actual 经调整的实数;调整后的实数 jf_0IE
adjusted current assets 经调整的流动资产;调整后的流动资产 nmLn]U=
adjusted figure 经调整的数字;调整后的数额 /p=9"?
adjusted liabilities 经调整的负债;调整后的负债 6 +:Tv2
adjusted loss 经调整的亏损;调整后的亏损 Or0eY#c
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 }P5zf$
adjusted profit 经调整的利润;调整后的利润 ae)0Yu`*G7
adjusted surplus 经调整的盈余额;调整后的盈余额 (Oc[j{6q
adjusted value 经调整的价值;调整后的价值 q 16jL,i
adjustment 调整;修订;理算〔保险〕
O N(H7
adjustment centre 调剂中心 A1zqm_X5)P
adjustment lag 调整过程的时间差距;调整时差 d" "GG/
adjustment mechanism 调整机制 :uAW
adjustment of loss 亏损调整 NW.<v
/?=,
adjustment process 调整过程;调整程序 suh@
adjustment range 调整幅度 G%a8'3d,
administered exchange rate 受管制汇率 FyZa1%Tv@