A: k58lmuU
cuHs`{u@P
A share A股;甲类股份 XyhdsH5%3!
abatement of tax 减税;减扣免税额 J_tJj8
ABN AMRO Bank N.V. 荷兰银行 %PQC9{hUy$
above-the-line expenditure 线上项目支出;经常预算支出 /#HY-b
above-the-line receipt 线上项目收入;经常预算收入 "dt3peH
ABSA Asia Limited 南非联合亚洲有限公司 /3fo=7G6
absolute change 绝对数值变更 cB
TMuDT_
absolute expenditure 实际开支 _-^@Jx[
absolute guideline figure 绝对准则数字 8Og9P1jVh
absolute interest 绝对权益 6sntwT"?
absolute order of discharge 绝对破产解除令 &*0V!+#6
absolute profit margin 绝对利润幅度 NWf!c-':
absolute value 实值;绝对值 ){/y-ixH
absolutely vested interest 绝对既得权益 dW91nTQ:
absorbed cost 已吸收成本;已分摊成本 IV\@GM:ait
absorption 吸收;分摊;合并 q\ ?6-?Mr
absorption rate 吸收率;摊配率;分摊率 aJ2
-BRn
ACB Finance Limited 亚洲商业财务有限公司 tFRWxy[5
acceptable form of reciprocity 合理的互惠条件 Z0x N9S
acceptable rate 适当利率;适当汇率 % 'P58
acceptance agreement 承兑协议 *Owq_)_(|
acceptance for honour 参加承兑 H|Eu,eq-E
acceptor 承兑人;接受人;受票人 L3 &NGcd
acceptor for honour 参加承兑人 U7Ps2~x3
accident insurance 意外保险 Fw=-gb_.
Accident Insurance Association of Hong Kong 香港意外保险公会 :R_(+EK1
accident insurance scheme 意外保险计划 R+5x:mpHy
accident year basis 意外年度基准 @wB$qd;v
accommodation 通融;贷款 z\v\T|C
accommodation bill 通融票据;空头票据 U,/>p=s
accommodation party 汇票代发人 o rEo$e<
account balance 帐户余额;帐户结余 H>VuUH|
account book 帐簿
gB?#T
account collected in advance 预收款项 @o8\`G
account current book 往来帐簿 d6_ CsqV
account of after-acquired property 事后取得的财产报告 sb;81?|
account of defaulter 拖欠帐目 kfn5y#6NZ
account payable 应付帐款 <^M`U>
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2/I^ :*e
account receivable 应收帐款 m'Wz0b^BO
account receivable report 应收帐款报表 ]NN9FM.2b/
account statement 结单;帐单;会计财务报表 x3]es"4Q
account title 帐户名称;会计科目 $ U<xrN>O
accountant's report 会计师报告 9c<lFZb;
Accountant's Report Rules 会计师报告规则 T*z >A
accounting and auditing procedure 会计与审计程序;会计与核数程序 TfMuQ i'>
Accounting Arrangements 《会计安排》 /mvuSNk
accounting basis 会计基础 D\>CEBt
accounting by Official Receiver 破产管理署署长呈交的帐目 <V9L
AWeS
Accounting Circular 《会计通告》 6kHAoERp
accounting class 会计类别 N[czraFBD}
accounting date 记帐日期;会计结算日期 #;H+Kb5O
accounting for money 款项核算 "GgK,d}%
Accounting Officer 会计主任 }9jy)gF*e
accounting period 会计报告期;会计期 0F)Y[{h<
accounting policy 会计政策;会计方针 :o=[Zp~B4d
accounting practice 会计惯例 u=A&n6Q[Vo
accounting principle 会计准则 9"oc.ue.2D
accounting record 会计记录 0IxXhu6v
accounting report 会计报告 jg#%h`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (@mvNlc:
Accounting Society of China 中国会计学会 {p+7QlgK
accounting statement 会计报表 59IxY
?
accounting system 会计制度;会计系统 ,qyH B2v
accounting transaction 会计事项;帐务交易 q*,];j/>k
accounting treatment 会计处理 yX?& K}JI
accounting year 会计年度 In5'(UHW:
accretion 增值;添加 0d~>zKho
accrual 应计项目;应累算数目 //Ck1cI#h
accrual basis 应计制;权责发生制 V`=#j[gX)=
accrual basis accounting 应计制会计;权责发生制会计 g*TAaUs|n
accrue 应累算;应计 Av]<[ F/
accrued benefit 应累算利益 Xh;Pbm|K
accrued charges 应计费用 94LFElE3
accrued cumulative preference share dividend 应累算的累积优先股股息 nxw]B"Eg
accrued expenses 应累算费用 # KK>D?.:
accrued interest payable 应付利息;应计未付利息 =.f]OWehu.
accrued interest receivable 应收利息;应计未收利息 S8^W)XgC;
accrued right 累算权益 6MqJy6
accruing profit 应累算的利润 tUH#%
accumulated fiscal reserve 累积财政储备 4#!NVI3t
accumulated profit 累积利润;滚存溢利 !0{":4\
accumulated reserve 累积储备 /w$<0hH#'8
accumulation of surplus income 累积收益盈余 }>>lgW>n,;
acquired assets 既得资产 22)2olU
acquisition 收购;购置;取得 x~rIr#o
acquisition cost 购置成本 H[BY(a@c
acquisition expenses 购置费用 ggIz)</
acquisition of 100% interest 收购全部股权 ORD@+
{
acquisition of control 取得控制权 QG$LbuZ`
acquisition of fixed assets 购置固定资产 dUyit-
acquisition of shell “买壳” <: f jWy
acquisition price 收购价 l
2y_Nz-;
act of God 天灾 3FR'N%+
acting partner 执事合伙人 .n'z\]-/Q
active market 买卖活跃的市场;交投畅旺的市场;旺市 8xW_N"P.>
active partner 积极参与的合伙人 <p;cR` %uE
active trading 交投活跃 VnAJOR7lrx
actual circulation 实际流通 % V/J6
actual cost 实际成本 89?$xm _m
actual expenditure 实际开支;实际支出 wz3BtCx
actual income 实际入息;实际收入;实际收益 ^(r?k_i/
actual market 现货市场 Zu951+&`
actual price 现货价;实际价格 R-+k>_96|
actual profit 实际利润 E=+v1\t)]
actual quotation 实盘;实际价位;实际报价 7g^=
actual year basis 按实际年度计算 s~W:N.}*
actuals 实货 O'a
Srjl
actuarial investigation 精算调查 RoFy2A=_
actuarial principle 精算原则 pj4M|'F7
actuarial report 精算师报告 #8H
Actuarial Society of Hong Kong 香港精算学会 dcew`$SJp
actuarial valuation 精算师估值 c;C:$B7
actuary 精算师 sS7r)HV&GI
ad referendum agreement 暂定协议;有待覆核的协定 apPn>\O
ad valorem duty 从价税;按值征税 C(qqGK{
ad valorem duty system 从价税制 Rs_bM@
ad valorem fee 从价费 ()i8 Qepo}
ad valorem tariff 从价关税 l$=Y(Xk
additional allowance 额外免税额 Nz %{T
additional amount for unexpired risk 未过期风险的额外款额 _1S^A0ft
additional assessable profit 补加应评税利润 dt%wa
M!
additional assessment 补加评税 #0V$KC*>
additional commitment 额外承担 (P&~PJH
additional commitment vote 额外承担拨款 H48`z'o
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZbD_AP
additional dependent parent allowance 供养父母额外免税额 P]hS0,sE<(
additional provision 额外拨款 `],'fT|,S
additional stamp duty 附加印花税 fS+Ga1CsH
additional tax 补加税罚款;补加税款
*(5y;1KU
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H*BzwbM?
adjudged bankrupt 被裁定破产 /X>Fn9mM
adjudicated bankrupt 裁定破产人 Vw0cf;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 L8sHG$[
adjudication of bankruptcy 裁定破产;宣告破产 (
lBgWz
adjudication of insolvency 裁定无力偿还债务 ]Ng K(IU
adjusted actual 经调整的实数;调整后的实数 ". #=_/op
adjusted current assets 经调整的流动资产;调整后的流动资产 Yz4)Q1
adjusted figure 经调整的数字;调整后的数额 IMjz#|c
adjusted liabilities 经调整的负债;调整后的负债 JsAl;w
adjusted loss 经调整的亏损;调整后的亏损 oU[Ba8qh
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 DdJ>1504
adjusted profit 经调整的利润;调整后的利润 xLhN3#^m
adjusted surplus 经调整的盈余额;调整后的盈余额 z=C'qF
`
adjusted value 经调整的价值;调整后的价值 *;b.x"
adjustment 调整;修订;理算〔保险〕 e%.Xya#\
adjustment centre 调剂中心 mkH{%7n
adjustment lag 调整过程的时间差距;调整时差 ClZ:#uMbN
adjustment mechanism 调整机制 3{OY&
adjustment of loss 亏损调整 VQA}! p
adjustment process 调整过程;调整程序 v|r\kr k
adjustment range 调整幅度 qOOF]L9r%u
administered exchange rate 受管制汇率 4pNIsjl}