A: 4>YR
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A share A股;甲类股份
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abatement of tax 减税;减扣免税额 P-[-pi@
ABN AMRO Bank N.V. 荷兰银行 UhF-K#Z9
above-the-line expenditure 线上项目支出;经常预算支出 /*~EO{o
above-the-line receipt 线上项目收入;经常预算收入 Brw@g8w-X
ABSA Asia Limited 南非联合亚洲有限公司 RIR\']WN
absolute change 绝对数值变更 ME$[=?7XX
absolute expenditure 实际开支 +D6YR$_<
absolute guideline figure 绝对准则数字 W<{h,j8
absolute interest 绝对权益 O *C;Vqt
absolute order of discharge 绝对破产解除令
y`iBFC;_
absolute profit margin 绝对利润幅度 $V;i
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absolute value 实值;绝对值 k:i4=5^*GX
absolutely vested interest 绝对既得权益 ,O5NLg-
absorbed cost 已吸收成本;已分摊成本 I@\lN&HC
absorption 吸收;分摊;合并 t3WiomNCc
absorption rate 吸收率;摊配率;分摊率 F~ty!(c
ACB Finance Limited 亚洲商业财务有限公司 U)TUOwF
acceptable form of reciprocity 合理的互惠条件 =>S]q71
acceptable rate 适当利率;适当汇率 `?H]h"{7Q
acceptance agreement 承兑协议 +.8
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acceptance for honour 参加承兑 te`$%NRl
acceptor 承兑人;接受人;受票人 k?yoQL*
acceptor for honour 参加承兑人 $GV7
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accident insurance 意外保险 PN%zIk
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Accident Insurance Association of Hong Kong 香港意外保险公会 OG~gFZr)6
accident insurance scheme 意外保险计划 NSMyliM1Y
accident year basis 意外年度基准 n6=By|jRh
accommodation 通融;贷款 ')Zvp7>$
accommodation bill 通融票据;空头票据 Z3e| UAif
accommodation party 汇票代发人 &;6`)M{*}
account balance 帐户余额;帐户结余 O^PKn_OJ
account book 帐簿 "V7K SO
account collected in advance 预收款项 eu|YCYj)g
account current book 往来帐簿 =[ 46`-_
account of after-acquired property 事后取得的财产报告 hF?1y `20
account of defaulter 拖欠帐目 o#)C^xlQ
account payable 应付帐款 qArM|\l1
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hW')Sp
account receivable 应收帐款 h8j
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account receivable report 应收帐款报表 3Aip}<1
account statement 结单;帐单;会计财务报表 Mexk~zA^
account title 帐户名称;会计科目 t,Lrfv])
accountant's report 会计师报告 >{]%F*p4
Accountant's Report Rules 会计师报告规则 ^#-l
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accounting and auditing procedure 会计与审计程序;会计与核数程序 A|[?#S((]
Accounting Arrangements 《会计安排》 Xq4
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accounting basis 会计基础 ldcqe$7,
accounting by Official Receiver 破产管理署署长呈交的帐目 &AMl:@p9
Accounting Circular 《会计通告》 GAzU?a{S
accounting class 会计类别 K g*Q
accounting date 记帐日期;会计结算日期 G't$Qx,IC
accounting for money 款项核算 yN0Vr\r2
Accounting Officer 会计主任 S7 2+d%$
accounting period 会计报告期;会计期 HWAdhDZ
accounting policy 会计政策;会计方针 @IKYh{j4
accounting practice 会计惯例 R{4^t97wH{
accounting principle 会计准则 uc{Ihw
accounting record 会计记录 YqD=>P[O
accounting report 会计报告 2W(s(-hD
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yzn%<H~
Accounting Society of China 中国会计学会 P5V}#;v
accounting statement 会计报表 o[4}h:> dq
accounting system 会计制度;会计系统 j;Gtu
accounting transaction 会计事项;帐务交易 wu6;.xTLl
accounting treatment 会计处理 g-k|>-h
accounting year 会计年度 j_[tu!~
accretion 增值;添加 z9Mfd#5?>P
accrual 应计项目;应累算数目 ?81c 4w
accrual basis 应计制;权责发生制 ]q[D>6_
accrual basis accounting 应计制会计;权责发生制会计 Jr4Ky<G_i
accrue 应累算;应计 P; no?
accrued benefit 应累算利益 a!SiX
accrued charges 应计费用 <=&`ZH
accrued cumulative preference share dividend 应累算的累积优先股股息 dQX6(Jj
accrued expenses 应累算费用
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accrued interest payable 应付利息;应计未付利息 <dNOd0
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accrued interest receivable 应收利息;应计未收利息 T<>,lQs(a
accrued right 累算权益 z6P$pqyF
accruing profit 应累算的利润 y<3-?}.aZ
accumulated fiscal reserve 累积财政储备 !F-w
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accumulated profit 累积利润;滚存溢利 RBd7YWo\|j
accumulated reserve 累积储备 W
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accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 H41?/U,{
acquisition 收购;购置;取得 $wa{~'
acquisition cost 购置成本 LOYk9m
acquisition expenses 购置费用 a-tmq]]E
acquisition of 100% interest 收购全部股权 n8[!pH~6
acquisition of control 取得控制权 e%M;?0j
acquisition of fixed assets 购置固定资产 d1T!+I
acquisition of shell “买壳” ,qwuLBW
acquisition price 收购价 C): 1?@
act of God 天灾 cVpp-Z|s8
acting partner 执事合伙人 G*MUO#_iuh
active market 买卖活跃的市场;交投畅旺的市场;旺市 o/)h"i0P
active partner 积极参与的合伙人 J)>c9w
active trading 交投活跃 372rbY
actual circulation 实际流通 &-w
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actual cost 实际成本 >:!5*E5?
actual expenditure 实际开支;实际支出 ~ Iuf}D;
actual income 实际入息;实际收入;实际收益 r5/0u(\LB
actual market 现货市场 ^\% (,KNo
actual price 现货价;实际价格 qR{
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actual profit 实际利润 cjY-y-vO
actual quotation 实盘;实际价位;实际报价 Z{d^-
actual year basis 按实际年度计算
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actuals 实货 J;e2&gB
actuarial investigation 精算调查 i]
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actuarial principle 精算原则 5tkAFb4P
actuarial report 精算师报告 vr l-$ii
Actuarial Society of Hong Kong 香港精算学会 sP~<*U.7
actuarial valuation 精算师估值 ?V=ZIGj
actuary 精算师 +sA2WK]
ad referendum agreement 暂定协议;有待覆核的协定 +\A,&;!SR
ad valorem duty 从价税;按值征税 mJnIwdW*
ad valorem duty system 从价税制 V!=,0zy~Z
ad valorem fee 从价费 3"i-o$P
ad valorem tariff 从价关税 B9 uoVcW
additional allowance 额外免税额 0d&6lqTo
additional amount for unexpired risk 未过期风险的额外款额 "S]TP$O D
additional assessable profit 补加应评税利润 Llo"MO*sr
additional assessment 补加评税 F>l]
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additional commitment 额外承担 P@B]
additional commitment vote 额外承担拨款 x9g#<2w8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )akoa,#%6c
additional dependent parent allowance 供养父母额外免税额 p2](_}PK
additional provision 额外拨款 ki!0^t:9
additional stamp duty 附加印花税 t*u:hex
additional tax 补加税罚款;补加税款 SnfYT)
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Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7$=InK
adjudged bankrupt 被裁定破产 2ilQX
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adjudicated bankrupt 裁定破产人 q} >%8;nm
adjudication fee 裁定费;评定印花税额手续费;评估契据费 M2Qr(K|
adjudication of bankruptcy 裁定破产;宣告破产 )t#W{Gzfmh
adjudication of insolvency 裁定无力偿还债务 ##*3bDf$-5
adjusted actual 经调整的实数;调整后的实数 +<C!U'
adjusted current assets 经调整的流动资产;调整后的流动资产 %u
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adjusted figure 经调整的数字;调整后的数额 ,O(hMI85]
adjusted liabilities 经调整的负债;调整后的负债 /4Gt{ygSr
adjusted loss 经调整的亏损;调整后的亏损 25?6gu*Z
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 &QgR*,5eo
adjusted profit 经调整的利润;调整后的利润 i/4>2y9/F4
adjusted surplus 经调整的盈余额;调整后的盈余额 &8lZNv8;(p
adjusted value 经调整的价值;调整后的价值 l_p2Riv
adjustment 调整;修订;理算〔保险〕 GTd,n=
adjustment centre 调剂中心 77Y/!~kd
adjustment lag 调整过程的时间差距;调整时差 { <