A: 54B`T/>R:E
J}+N\V~
A share A股;甲类股份 +0j{$MPZ
abatement of tax 减税;减扣免税额 Om;aE1sW
ABN AMRO Bank N.V. 荷兰银行 M,X)rM}Q
above-the-line expenditure 线上项目支出;经常预算支出 XR3 dG:
above-the-line receipt 线上项目收入;经常预算收入 Q2)(tB= )
ABSA Asia Limited 南非联合亚洲有限公司 $06('Hg&
absolute change 绝对数值变更 =
HJ7tele
absolute expenditure 实际开支 '9zKaL
absolute guideline figure 绝对准则数字 ` AD}6O+x
absolute interest 绝对权益 w<zzS:PF*
absolute order of discharge 绝对破产解除令 4 P=1)t?tX
absolute profit margin 绝对利润幅度 5`$!s17
absolute value 实值;绝对值 WPrBK{B`o
absolutely vested interest 绝对既得权益 'n1$Y%t
absorbed cost 已吸收成本;已分摊成本 >8x)\'w
absorption 吸收;分摊;合并 p|NY.N
absorption rate 吸收率;摊配率;分摊率 `rK@> -
ACB Finance Limited 亚洲商业财务有限公司
CE!cZZ
acceptable form of reciprocity 合理的互惠条件 `p1B58deC
acceptable rate 适当利率;适当汇率 =
Ezg3$
%-
acceptance agreement 承兑协议 PkZ1Db
acceptance for honour 参加承兑 A.@wGy4
acceptor 承兑人;接受人;受票人 YJ-<t6
acceptor for honour 参加承兑人
BlZB8KI~
accident insurance 意外保险 @GGQ13Cj(
Accident Insurance Association of Hong Kong 香港意外保险公会 ]=ZPSLuEm%
accident insurance scheme 意外保险计划
2VUN
accident year basis 意外年度基准 Yk)fBPHr
accommodation 通融;贷款 MxUbx+_N
accommodation bill 通融票据;空头票据 k3e6y
accommodation party 汇票代发人 _L` uCjA
account balance 帐户余额;帐户结余 <#;5)!gr{
account book 帐簿 g kV`ZT9
account collected in advance 预收款项 'Z=_zG/RX
account current book 往来帐簿 HmkxE
account of after-acquired property 事后取得的财产报告 E2t&@t%W
account of defaulter 拖欠帐目 MK @rx6<9
account payable 应付帐款 m
xBx?xM-
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]Hq,Pr_+
account receivable 应收帐款 K'e,9P{
account receivable report 应收帐款报表 )m+O.`x
account statement 结单;帐单;会计财务报表 +'iqGg-
account title 帐户名称;会计科目 I<,~>'cq.
accountant's report 会计师报告 n7Bv~?DM
Accountant's Report Rules 会计师报告规则 isy[RAP<
accounting and auditing procedure 会计与审计程序;会计与核数程序 KKb7dZbt<
Accounting Arrangements 《会计安排》 {O).!
accounting basis 会计基础 kP/<S
<h,g
accounting by Official Receiver 破产管理署署长呈交的帐目 n@R
/zy
Accounting Circular 《会计通告》 =
qoOr~
accounting class 会计类别 8z7eL>)
accounting date 记帐日期;会计结算日期 <gGO
accounting for money 款项核算 ?b'(39fj
Accounting Officer 会计主任 /ueOc<[8"
accounting period 会计报告期;会计期 %X^qWKix}m
accounting policy 会计政策;会计方针 ~%
t'}JDZ
accounting practice 会计惯例 rZ5xQ#IA
accounting principle 会计准则 0u&x%c
accounting record 会计记录 ZZwIB3sNhf
accounting report 会计报告 y`5
?
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X[dH*PV
Accounting Society of China 中国会计学会 m\CU,9;;(
accounting statement 会计报表 ;@Z1y
accounting system 会计制度;会计系统 BB9eQ:
xO
accounting transaction 会计事项;帐务交易
)*6
accounting treatment 会计处理 ]q4LNo
accounting year 会计年度 y1~
QKz
accretion 增值;添加 %C #Ps
accrual 应计项目;应累算数目 UWhHzLcXh
accrual basis 应计制;权责发生制 4M|C>My
accrual basis accounting 应计制会计;权责发生制会计 f<$*,P
accrue 应累算;应计 n[qnrk*3
%
accrued benefit 应累算利益 lKU{jWA
accrued charges 应计费用 _A&
[rBm|
accrued cumulative preference share dividend 应累算的累积优先股股息 E BoC,{R#
accrued expenses 应累算费用 c+7I
accrued interest payable 应付利息;应计未付利息 [`E_/95
accrued interest receivable 应收利息;应计未收利息 xhCQRw
accrued right 累算权益 iRca c[uV
accruing profit 应累算的利润 uHbbPtk
accumulated fiscal reserve 累积财政储备 $FIJI^Kd7
accumulated profit 累积利润;滚存溢利 \fSruhD
accumulated reserve 累积储备 $!!y v'K
accumulation of surplus income 累积收益盈余 /X0<2&v
acquired assets 既得资产 Y*Ay=@z=y
acquisition 收购;购置;取得 K4E2W9h
acquisition cost 购置成本 fhRu-
acquisition expenses 购置费用 b "}ya/
acquisition of 100% interest 收购全部股权 7h!nt=8Y
acquisition of control 取得控制权
lX/7
acquisition of fixed assets 购置固定资产 H8B.c%_|U
acquisition of shell “买壳” Q>;Aq!mr=
acquisition price 收购价 [AFGh
L+t3
act of God 天灾 lA4J#
acting partner 执事合伙人 p`Tl)[*
active market 买卖活跃的市场;交投畅旺的市场;旺市 'Z,7{U1P
active partner 积极参与的合伙人 ;9fWxH
active trading 交投活跃 >b#CR/^z
actual circulation 实际流通 tj8o6N#
actual cost 实际成本 v;g,qO!LJ
actual expenditure 实际开支;实际支出 vO"E4s
actual income 实际入息;实际收入;实际收益 4DP<
)KX
actual market 现货市场 n}1hmAhZ
actual price 现货价;实际价格 Uvi@HB HJ
actual profit 实际利润 1|G5
W:
actual quotation 实盘;实际价位;实际报价 CN-4FI)1D9
actual year basis 按实际年度计算 ~R=p[h)
actuals 实货 Rf>V]R
actuarial investigation 精算调查 [AD%8H
actuarial principle 精算原则 'Cz]p~oF
actuarial report 精算师报告 2\O!vp>|-
Actuarial Society of Hong Kong 香港精算学会 :x3DuQP
actuarial valuation 精算师估值 (r'NB
actuary 精算师 ,m7Z w_.
ad referendum agreement 暂定协议;有待覆核的协定 prIJjy-F
ad valorem duty 从价税;按值征税 BtJF1#f
ad valorem duty system 从价税制 ;F71f#iY
ad valorem fee 从价费 6"rS?>W/mO
ad valorem tariff 从价关税 fHI@'
'0
additional allowance 额外免税额 673G6Nk
additional amount for unexpired risk 未过期风险的额外款额 UN^M.lqZX
additional assessable profit 补加应评税利润 7<2?NLE8*
additional assessment 补加评税 yd45y}uS;F
additional commitment 额外承担 :,/
\E
additional commitment vote 额外承担拨款 sv "GX<+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -W})<{End
additional dependent parent allowance 供养父母额外免税额 eSMno_Gt3
additional provision 额外拨款 ;D4
bxz0ou
additional stamp duty 附加印花税 CJ#Yu3}
additional tax 补加税罚款;补加税款 d)$seZB
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G"vEtNoV
adjudged bankrupt 被裁定破产 eR3MU]zF
adjudicated bankrupt 裁定破产人 '=(yh{W
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9~iDL|0'~
adjudication of bankruptcy 裁定破产;宣告破产 V|nJ%G\
adjudication of insolvency 裁定无力偿还债务 k9\n='OI
adjusted actual 经调整的实数;调整后的实数 Nk F2'Z{$+
adjusted current assets 经调整的流动资产;调整后的流动资产 ;D[I/U
adjusted figure 经调整的数字;调整后的数额 O7,:-5h0
adjusted liabilities 经调整的负债;调整后的负债 Fy_~~nI0
adjusted loss 经调整的亏损;调整后的亏损 IY(;:#l
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 N$T
zxs
adjusted profit 经调整的利润;调整后的利润 9w\C
vO&R
adjusted surplus 经调整的盈余额;调整后的盈余额 3+M+5
adjusted value 经调整的价值;调整后的价值 3}.OSt'=
adjustment 调整;修订;理算〔保险〕
Zzr
adjustment centre 调剂中心 gvP.\,U
adjustment lag 调整过程的时间差距;调整时差 A2fuNV_
adjustment mechanism 调整机制 eN<?rVZl
adjustment of loss 亏损调整 gaL.5_1
adjustment process 调整过程;调整程序 R_:-Z.
adjustment range 调整幅度 GMob&0l8_
administered exchange rate 受管制汇率 K*j1Fy: