A: a iCn"j
*4|Hqa
A share A股;甲类股份 )~jqW=d
2
abatement of tax 减税;减扣免税额 vEQ<A<[Z
ABN AMRO Bank N.V. 荷兰银行 ?GBkqQ
above-the-line expenditure 线上项目支出;经常预算支出 E0oU$IB
above-the-line receipt 线上项目收入;经常预算收入 //Ai.Q.J[
ABSA Asia Limited 南非联合亚洲有限公司 \C5%\4
absolute change 绝对数值变更 8j1ekv
absolute expenditure 实际开支 (5^ZlOk3
absolute guideline figure 绝对准则数字 }`yiT<z
absolute interest 绝对权益 s/Xb^XjS1
absolute order of discharge 绝对破产解除令 bAr` E
absolute profit margin 绝对利润幅度 oVCmI"'
absolute value 实值;绝对值 *V(Fn-6(
absolutely vested interest 绝对既得权益 ):EBgg4-N
absorbed cost 已吸收成本;已分摊成本 eo^/c+FG
absorption 吸收;分摊;合并 OlD`uA
absorption rate 吸收率;摊配率;分摊率 BGzI
ACB Finance Limited 亚洲商业财务有限公司 ]TstSF=
acceptable form of reciprocity 合理的互惠条件 @/%{15s.
acceptable rate 适当利率;适当汇率 *^ \FIUd
acceptance agreement 承兑协议 uIMe
acceptance for honour 参加承兑 Tp<k<uKD
acceptor 承兑人;接受人;受票人 3z;_KmM
acceptor for honour 参加承兑人 2=ztKfsBhE
accident insurance 意外保险 "8V{5e!%j'
Accident Insurance Association of Hong Kong 香港意外保险公会 }%n
5nLU`
accident insurance scheme 意外保险计划 PNSMcakD
accident year basis 意外年度基准 fRTo.u
accommodation 通融;贷款 ngi<v6 i
accommodation bill 通融票据;空头票据 }%{MPqg
accommodation party 汇票代发人 g<\z= H
account balance 帐户余额;帐户结余 p$;I'
account book 帐簿 #~qAHJ<
account collected in advance 预收款项 G[idN3+#
account current book 往来帐簿 8cHE[I
account of after-acquired property 事后取得的财产报告 u1K\@jlw
account of defaulter 拖欠帐目 vuz4qCQ
account payable 应付帐款 /,|CrNwY*
account payee only [A/C payee only] 只可转帐;存入收款人帐户 !NKmx=I]
account receivable 应收帐款 pJ,@Y>
account receivable report 应收帐款报表 Y|0ow_oH
account statement 结单;帐单;会计财务报表 [RU
NuO
account title 帐户名称;会计科目 ELa ja87
accountant's report 会计师报告 ZEbLL4n
Accountant's Report Rules 会计师报告规则 UBO^EVJ
accounting and auditing procedure 会计与审计程序;会计与核数程序 h7qBp300
Accounting Arrangements 《会计安排》 |s gXh9%x<
accounting basis 会计基础 #p
yim_
accounting by Official Receiver 破产管理署署长呈交的帐目 [
6(Iwz?
Accounting Circular 《会计通告》 6ew "fCrH!
accounting class 会计类别
wz -)1!
accounting date 记帐日期;会计结算日期 m(sXk}e;1
accounting for money 款项核算 J7-^F)lu-
Accounting Officer 会计主任 ^&c$[~W
accounting period 会计报告期;会计期 qX>Q+_^
accounting policy 会计政策;会计方针 L&Qi@D0P
accounting practice 会计惯例 "PpjoM
~
accounting principle 会计准则 oUW<4l
accounting record 会计记录 INMP"1
accounting report 会计报告 aw}+'(?8]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0o&}mKe
Accounting Society of China 中国会计学会 lWy=)^)4
accounting statement 会计报表 :,*eX' fH
accounting system 会计制度;会计系统 J.M.L$
accounting transaction 会计事项;帐务交易 p {%t q$}.
accounting treatment 会计处理 : \V,k~asl
accounting year 会计年度 e-D4'lu
accretion 增值;添加 r>qA $zD^
accrual 应计项目;应累算数目 ipKG
!
accrual basis 应计制;权责发生制 2f:Mm'XdB
accrual basis accounting 应计制会计;权责发生制会计 XKLF8~y8A
accrue 应累算;应计 q"aPJ0ni'
accrued benefit 应累算利益 c8'Cq7
accrued charges 应计费用 &+nRIv S_`
accrued cumulative preference share dividend 应累算的累积优先股股息 P6?0r_Y
accrued expenses 应累算费用 r2
5Z`X Z
accrued interest payable 应付利息;应计未付利息 @eQld\h'
accrued interest receivable 应收利息;应计未收利息 w;`m- 9<Y
accrued right 累算权益 Ex($
accruing profit 应累算的利润 >BqCkyM9Kf
accumulated fiscal reserve 累积财政储备 &y:CW>T$/X
accumulated profit 累积利润;滚存溢利 /B HepD
}
accumulated reserve 累积储备 1
ycc5=.
accumulation of surplus income 累积收益盈余 (M% ;~y\
acquired assets 既得资产 &`:rp!Lc
acquisition 收购;购置;取得 `B#Z;R
acquisition cost 购置成本 {tzxA_
acquisition expenses 购置费用 z<a2cQ?XQ
acquisition of 100% interest 收购全部股权 Ob&W_D^=N
acquisition of control 取得控制权 dl/X."iv!
acquisition of fixed assets 购置固定资产 kP,7Li\
acquisition of shell “买壳” StM/
acquisition price 收购价 B3L4F"
act of God 天灾 V;[p438o
acting partner 执事合伙人 }bfn_ G
active market 买卖活跃的市场;交投畅旺的市场;旺市 $U'3MEEw
active partner 积极参与的合伙人 y1(P<7:t?
active trading 交投活跃 0o68rF5^s
actual circulation 实际流通 cCng5Nq,c
actual cost 实际成本 |>sv8/!
actual expenditure 实际开支;实际支出 ;mJkqbVol
actual income 实际入息;实际收入;实际收益 _.f@Y`4d
actual market 现货市场 FP;":i RL
actual price 现货价;实际价格 IrO+5 w
actual profit 实际利润 ^HFo3V
}h
actual quotation 实盘;实际价位;实际报价 b:B[3|
actual year basis 按实际年度计算 vw
rRZ"2
actuals 实货 +sn2Lw!^
actuarial investigation 精算调查 <3#<I)#
actuarial principle 精算原则 Oc-u=K,B
actuarial report 精算师报告 iB{xvyR
Actuarial Society of Hong Kong 香港精算学会 i]M"Cu*
actuarial valuation 精算师估值 tP]q4i
actuary 精算师 +2O=s<fp
ad referendum agreement 暂定协议;有待覆核的协定 ta! V=U
ad valorem duty 从价税;按值征税 ^uBwj}6
ad valorem duty system 从价税制 .;%q/hP
ad valorem fee 从价费
Qk7J[4
ad valorem tariff 从价关税 Q
eK{
MF
additional allowance 额外免税额 J8h7e}n?
additional amount for unexpired risk 未过期风险的额外款额 %AgA -pBp
additional assessable profit 补加应评税利润 9UmBm#"
additional assessment 补加评税 ;vUxO<cKFq
additional commitment 额外承担 z+6QZQk
additional commitment vote 额外承担拨款 Kfd _uXL>
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Riq|w+Q
additional dependent parent allowance 供养父母额外免税额 fIEw(k<*
additional provision 额外拨款 BA`:miH<
additional stamp duty 附加印花税 3B"7VBK{
additional tax 补加税罚款;补加税款 !c_u-&b)
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 WJcVQMs
adjudged bankrupt 被裁定破产 '8Qw:f h
adjudicated bankrupt 裁定破产人 f#mx:Q.7I
adjudication fee 裁定费;评定印花税额手续费;评估契据费 d
qpgf@
adjudication of bankruptcy 裁定破产;宣告破产 Z%;)@0~f
adjudication of insolvency 裁定无力偿还债务 u7(];
adjusted actual 经调整的实数;调整后的实数 Okoo(dfM
adjusted current assets 经调整的流动资产;调整后的流动资产 5l&j