A: ]5(T{
ed3d 6/%HR
A share A股;甲类股份 %v}SJEXFp
abatement of tax 减税;减扣免税额 5>9KW7^L
ABN AMRO Bank N.V. 荷兰银行 R Lnsy,
above-the-line expenditure 线上项目支出;经常预算支出 {
'A`ram
above-the-line receipt 线上项目收入;经常预算收入 t<~WDI|AN
ABSA Asia Limited 南非联合亚洲有限公司 EY~b,MIL4
absolute change 绝对数值变更 (PVK|Q55y
absolute expenditure 实际开支 :r4]8X-
absolute guideline figure 绝对准则数字 7
s+j)
absolute interest 绝对权益 Q?"o.T';
absolute order of discharge 绝对破产解除令 )"(
ojh
absolute profit margin 绝对利润幅度 3k YVk
absolute value 实值;绝对值 +Dvdv<+
absolutely vested interest 绝对既得权益 bBx.snBK
absorbed cost 已吸收成本;已分摊成本 cnJL*{H<2
absorption 吸收;分摊;合并 >L5fc".
absorption rate 吸收率;摊配率;分摊率 \VY!= 9EV
ACB Finance Limited 亚洲商业财务有限公司 _(J;!,
acceptable form of reciprocity 合理的互惠条件 IE;Fu67wi
acceptable rate 适当利率;适当汇率 9NUft
8QB
acceptance agreement 承兑协议 D.7,xgH
acceptance for honour 参加承兑 X?6E0/r&9
acceptor 承兑人;接受人;受票人 MHF31/g\
acceptor for honour 参加承兑人 T >pz/7gb
accident insurance 意外保险 a#i85su
Accident Insurance Association of Hong Kong 香港意外保险公会 %62W[Oh5
accident insurance scheme 意外保险计划
ywQ>T+
accident year basis 意外年度基准 0^%\! Xxq
accommodation 通融;贷款 qcN{p7=0
accommodation bill 通融票据;空头票据 |aAu4
accommodation party 汇票代发人 'eM90I%(
account balance 帐户余额;帐户结余 L#
account book 帐簿 ,(1n(FZ
account collected in advance 预收款项
i
oIOyj
account current book 往来帐簿 =D&xw2
account of after-acquired property 事后取得的财产报告 JA=9EnTU
account of defaulter 拖欠帐目 N3M:|D
account payable 应付帐款 8S8^sP
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?
nVwT[
account receivable 应收帐款 4blw9x N
account receivable report 应收帐款报表 v~l_6V}
account statement 结单;帐单;会计财务报表
nqp:nw
account title 帐户名称;会计科目 D)kh"cK*1
accountant's report 会计师报告 KBUClx?
Accountant's Report Rules 会计师报告规则 C]X:@^Hy
accounting and auditing procedure 会计与审计程序;会计与核数程序 FWi c/
7
Accounting Arrangements 《会计安排》 8|
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accounting basis 会计基础 t Ye+7s
accounting by Official Receiver 破产管理署署长呈交的帐目 g]fds Zv
Accounting Circular 《会计通告》 fPW|)e"
accounting class 会计类别 YN=dLr([<
accounting date 记帐日期;会计结算日期 K;n2mXYGM
accounting for money 款项核算 o+NPe36
Accounting Officer 会计主任 \vH /bL
accounting period 会计报告期;会计期 4yZ'+\ +I
accounting policy 会计政策;会计方针 dwH8Zg$B
accounting practice 会计惯例 /]xu=q2
accounting principle 会计准则 qVHXZdGL
accounting record 会计记录 FJ/>=2^B
accounting report 会计报告 v jTs[eq>
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rP5&&Hso
Accounting Society of China 中国会计学会 v?BVUH>#9
accounting statement 会计报表 %
VV\biO]
accounting system 会计制度;会计系统 S1Z~-i*w
accounting transaction 会计事项;帐务交易 o{W4@:Ib
accounting treatment 会计处理 /J0YF
accounting year 会计年度 .o27uB.
accretion 增值;添加 a&sVcsX
accrual 应计项目;应累算数目 7o+JQ&fF;
accrual basis 应计制;权责发生制 |8QXjzH
accrual basis accounting 应计制会计;权责发生制会计 /.knZ_aJ!
accrue 应累算;应计 `[OJ)tHE
accrued benefit 应累算利益 |b
BA0.yS
accrued charges 应计费用 uG5RE
accrued cumulative preference share dividend 应累算的累积优先股股息 >A]U.C
accrued expenses 应累算费用 NWSm
accrued interest payable 应付利息;应计未付利息 b]-~{' +
accrued interest receivable 应收利息;应计未收利息 gs xT
accrued right 累算权益 g6s&nH`Z2
accruing profit 应累算的利润 I.4o9Z[?
accumulated fiscal reserve 累积财政储备 X@["Jjp
accumulated profit 累积利润;滚存溢利 /~8<;N>,+
accumulated reserve 累积储备 2
qA"emUM
accumulation of surplus income 累积收益盈余 "e3T;M+
acquired assets 既得资产 ^|b ]E
acquisition 收购;购置;取得 v$WH#;(\
acquisition cost 购置成本 "M-zBBY ]
acquisition expenses 购置费用 |D@/4B1P
acquisition of 100% interest 收购全部股权 tom1u>1n
acquisition of control 取得控制权 N7wKaezE
acquisition of fixed assets 购置固定资产 ak SUk)}e
acquisition of shell “买壳” m
L#%H(
acquisition price 收购价 ]j4Nl?5*x
act of God 天灾 fGwRv%$^
acting partner 执事合伙人 \!*3bR
active market 买卖活跃的市场;交投畅旺的市场;旺市 *y}<7R
active partner 积极参与的合伙人 mY)Y47iL
active trading 交投活跃 JU6PBY~C'
actual circulation 实际流通 _,"?R]MO
actual cost 实际成本 ?cZ#0U
actual expenditure 实际开支;实际支出
E43Gk!/|(
actual income 实际入息;实际收入;实际收益 Tz`O+fx&
actual market 现货市场 `rwzCwA1
actual price 现货价;实际价格 Fm{/&U^
actual profit 实际利润 +zl2|'
actual quotation 实盘;实际价位;实际报价 (Yv )%2
actual year basis 按实际年度计算 ?k 4|;DD
actuals 实货 &7fwYV
actuarial investigation 精算调查 5PcN$r"P
actuarial principle 精算原则 <P%
<EgOE
actuarial report 精算师报告 #"T< mM7
Actuarial Society of Hong Kong 香港精算学会 FFG/v`NM
actuarial valuation 精算师估值 Lddk:u&J
actuary 精算师 y^ij u(
ad referendum agreement 暂定协议;有待覆核的协定 un&Z'
.
ad valorem duty 从价税;按值征税 ]Qu.-F#g
ad valorem duty system 从价税制 3iKy>
ad valorem fee 从价费 rUz-\H(-
ad valorem tariff 从价关税 bV3az/U
additional allowance 额外免税额 ^zfO=XN
additional amount for unexpired risk 未过期风险的额外款额 : xBG~D
additional assessable profit 补加应评税利润 ]N& Y25oT5
additional assessment 补加评税 yF _@^V
additional commitment 额外承担 `R\nw)xq
additional commitment vote 额外承担拨款 pA%Sybw+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1DTA Dh0
additional dependent parent allowance 供养父母额外免税额 CyW
Mr/'
additional provision 额外拨款 |_}
LMkU)
additional stamp duty 附加印花税 &