A: }Ew hj>w
XQ%4L-rhN
A share A股;甲类股份 zq+o+o>xo
abatement of tax 减税;减扣免税额 XW{>-PBg:
ABN AMRO Bank N.V. 荷兰银行 FGWN}&K
above-the-line expenditure 线上项目支出;经常预算支出 (Rt7%{*
above-the-line receipt 线上项目收入;经常预算收入 ~
S,p?I
ABSA Asia Limited 南非联合亚洲有限公司
G7!W{;@I
absolute change 绝对数值变更 PO:"B6
absolute expenditure 实际开支 Q\ /uKQ
absolute guideline figure 绝对准则数字 *Xo]-cKL0
absolute interest 绝对权益 5tjP6Z`!9`
absolute order of discharge 绝对破产解除令 ez]tAW
absolute profit margin 绝对利润幅度 =OIw*L8C"I
absolute value 实值;绝对值 =@,Q Dm]L
absolutely vested interest 绝对既得权益 i)
E|bW;
absorbed cost 已吸收成本;已分摊成本 O$/o'"@ /
absorption 吸收;分摊;合并 AfeCK1mC @
absorption rate 吸收率;摊配率;分摊率 n1
6 `y}
ACB Finance Limited 亚洲商业财务有限公司 ~Tbj
=f
acceptable form of reciprocity 合理的互惠条件 d8-A*W[
acceptable rate 适当利率;适当汇率 98=wnWX6$
acceptance agreement 承兑协议 cdqB,]"
acceptance for honour 参加承兑 vAY,E=&XvM
acceptor 承兑人;接受人;受票人 3rLTF\
acceptor for honour 参加承兑人 n
-(
accident insurance 意外保险 JSh.]j<bJL
Accident Insurance Association of Hong Kong 香港意外保险公会 +)zOer,
accident insurance scheme 意外保险计划 @36u8pE
accident year basis 意外年度基准 u:0aM}9A
accommodation 通融;贷款 .ERO|$fv
accommodation bill 通融票据;空头票据 oh#\]c\f
accommodation party 汇票代发人 bR@p<;G|
account balance 帐户余额;帐户结余 Y0?5w0{
account book 帐簿 `u>4\sv
account collected in advance 预收款项 }neY<{z
account current book 往来帐簿 iq(
)8nxi
account of after-acquired property 事后取得的财产报告 y.KO :P?5{
account of defaulter 拖欠帐目 )95f*wte
account payable 应付帐款 Y0eE-5F,
account payee only [A/C payee only] 只可转帐;存入收款人帐户 V#VN%{
account receivable 应收帐款 45hF`b>%,
account receivable report 应收帐款报表 MSf;ZB
account statement 结单;帐单;会计财务报表 df7wN#kO+
account title 帐户名称;会计科目 y;/VB,4V
accountant's report 会计师报告 H"A7Zo
Accountant's Report Rules 会计师报告规则 LL:_L<
accounting and auditing procedure 会计与审计程序;会计与核数程序 2UGsYQn
Accounting Arrangements 《会计安排》 2-Y
<4'>
accounting basis 会计基础 .\>v0Du
accounting by Official Receiver 破产管理署署长呈交的帐目 (5]}5W*
Accounting Circular 《会计通告》 .^B*e6DAD
accounting class 会计类别 d!eYqM7-G
accounting date 记帐日期;会计结算日期 N-lkYL-%\j
accounting for money 款项核算 ZP{*.]Qu
Accounting Officer 会计主任 sQkhwMg
accounting period 会计报告期;会计期 lg^Z*&(
accounting policy 会计政策;会计方针 !47n[Zs
accounting practice 会计惯例 #%DE;
accounting principle 会计准则 x.-+[l[1
!
accounting record 会计记录 T=ev[ mS
accounting report 会计报告 6j
~#[
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UX7t`l2R
Accounting Society of China 中国会计学会 <)1qt
9
accounting statement 会计报表 3Z1CWzq(
accounting system 会计制度;会计系统 $|8!BOx8t
accounting transaction 会计事项;帐务交易 HTG%t/S
accounting treatment 会计处理 41&\mx
accounting year 会计年度 EFz&N\2
accretion 增值;添加 R17?eucZ
accrual 应计项目;应累算数目 -B +4+&{T
accrual basis 应计制;权责发生制 =E.wv
accrual basis accounting 应计制会计;权责发生制会计 YPxM<Gfa8
accrue 应累算;应计 9 AJ(&qY(
accrued benefit 应累算利益 (!:,+
*YY
accrued charges 应计费用 WPQ fhr#|
accrued cumulative preference share dividend 应累算的累积优先股股息 >7 ="8
accrued expenses 应累算费用 |:gf lseE
accrued interest payable 应付利息;应计未付利息 4%4 }5UYN
accrued interest receivable 应收利息;应计未收利息 \.-bZ$
accrued right 累算权益 #{;k{~;PF
accruing profit 应累算的利润 7<*yS310
accumulated fiscal reserve 累积财政储备 [@
.!~E)P
accumulated profit 累积利润;滚存溢利 ;=MU';o
accumulated reserve 累积储备 A6thXs2
accumulation of surplus income 累积收益盈余 .6Pw|xu`Pw
acquired assets 既得资产 vw9@v` k
acquisition 收购;购置;取得 F1yqxWHeo
acquisition cost 购置成本 -Fe?R*-g
acquisition expenses 购置费用 F'21jy&
acquisition of 100% interest 收购全部股权 ~nay" g:
acquisition of control 取得控制权 lNYt`xp
acquisition of fixed assets 购置固定资产 #AJM6* G9
acquisition of shell “买壳” vQ
6^xvk]
acquisition price 收购价 HMNLa*CL'
act of God 天灾 "]}
bFO7C
acting partner 执事合伙人 ?Wlb3;
active market 买卖活跃的市场;交投畅旺的市场;旺市 T{-CkHf
9Q
active partner 积极参与的合伙人 U2W|:~K
M
active trading 交投活跃 _z|65H
actual circulation 实际流通 "~|6tQLc
actual cost 实际成本 ``hf=
`We
actual expenditure 实际开支;实际支出 8<QdMkI
actual income 实际入息;实际收入;实际收益 <eWf<
actual market 现货市场 `r9!zffyS
actual price 现货价;实际价格 I=`U7
Bis"
actual profit 实际利润 NXrJfp
actual quotation 实盘;实际价位;实际报价 cQ
R]le%(
actual year basis 按实际年度计算 _uy44;zq
actuals 实货 o6.^*%kM'
actuarial investigation 精算调查 rC^WPW
actuarial principle 精算原则 s Z].8.
actuarial report 精算师报告 ig/xv
Actuarial Society of Hong Kong 香港精算学会 !$gR{XH$]
actuarial valuation 精算师估值 wfLaRP
actuary 精算师 ~qTx|",
ad referendum agreement 暂定协议;有待覆核的协定 *nkoPVpC
ad valorem duty 从价税;按值征税 4O^xY
6m
ad valorem duty system 从价税制 lR6@
xJd:@
ad valorem fee 从价费 KW pVw!
ad valorem tariff 从价关税
@niHl
additional allowance 额外免税额 t-tg-<
additional amount for unexpired risk 未过期风险的额外款额 YJT&{jYi
additional assessable profit 补加应评税利润 (x;@%:3j$
additional assessment 补加评税 m[~y@7AK<
additional commitment 额外承担 @@Kp67Iv
additional commitment vote 额外承担拨款 K0|FY=#2y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "*e$aTZB\
additional dependent parent allowance 供养父母额外免税额 kTOzSiq
additional provision 额外拨款 3
/g~A{
additional stamp duty 附加印花税 KQ% GIz x
additional tax 补加税罚款;补加税款 6
ob@[ @
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .ypL=~Rp
adjudged bankrupt 被裁定破产 UD2C>1j
adjudicated bankrupt 裁定破产人 Y!w`YYKP
adjudication fee 裁定费;评定印花税额手续费;评估契据费 98IJu
adjudication of bankruptcy 裁定破产;宣告破产 <lPm1/8
adjudication of insolvency 裁定无力偿还债务 BYL)nCc
adjusted actual 经调整的实数;调整后的实数 0
d)M\lG
adjusted current assets 经调整的流动资产;调整后的流动资产 FrGgga$
adjusted figure 经调整的数字;调整后的数额 6*78cg Io
adjusted liabilities 经调整的负债;调整后的负债 2*;~S44
adjusted loss 经调整的亏损;调整后的亏损 3Ei#q+7
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 |"8b_Cq{
adjusted profit 经调整的利润;调整后的利润 &[?\k>
adjusted surplus 经调整的盈余额;调整后的盈余额 823Y\x~>
adjusted value 经调整的价值;调整后的价值 O:;w3u7;u
adjustment 调整;修订;理算〔保险〕 ;"5&b!=t
adjustment centre 调剂中心 M2,l7
adjustment lag 调整过程的时间差距;调整时差 BU/"rv"(Fg
adjustment mechanism 调整机制 [Kg+^N%+
adjustment of loss 亏损调整 ] vHF~|/-
adjustment process 调整过程;调整程序 dd %6t
adjustment range 调整幅度 3w*R&
administered exchange rate 受管制汇率 vxBgGl