A: $s$z"<
94LFElE3
A share A股;甲类股份 EJ"[{AV
abatement of tax 减税;减扣免税额 noV]+1#"V
ABN AMRO Bank N.V. 荷兰银行 )k{zRq:d
above-the-line expenditure 线上项目支出;经常预算支出 Q&rpW:^v
above-the-line receipt 线上项目收入;经常预算收入 ng^`s}?o
ABSA Asia Limited 南非联合亚洲有限公司 F`r=M%yh
absolute change 绝对数值变更 Oe5=2~4O
absolute expenditure 实际开支 Tt<Ry'Z$3
absolute guideline figure 绝对准则数字 kK>PFk(
absolute interest 绝对权益 +v{<<
absolute order of discharge 绝对破产解除令 $d'GCzYvZ
absolute profit margin 绝对利润幅度 TeSF
absolute value 实值;绝对值 );'8*e'
absolutely vested interest 绝对既得权益 MPhO#;v
absorbed cost 已吸收成本;已分摊成本 G$<FQDvs
absorption 吸收;分摊;合并
IxHusB
absorption rate 吸收率;摊配率;分摊率 -$!`8[fM
ACB Finance Limited 亚洲商业财务有限公司 a
39Kl_\
acceptable form of reciprocity 合理的互惠条件 T}jryN;J5
acceptable rate 适当利率;适当汇率 @.6l^"L
acceptance agreement 承兑协议 "X=l7{c/
acceptance for honour 参加承兑 FhVi|Va
acceptor 承兑人;接受人;受票人 9X/c%:)\=
acceptor for honour 参加承兑人 8&\<p7}=h
accident insurance 意外保险 >LRt,.hy6
Accident Insurance Association of Hong Kong 香港意外保险公会 aOFF"(]Cl
accident insurance scheme 意外保险计划 ^&>(_I\w.6
accident year basis 意外年度基准 0.Pd,L(
accommodation 通融;贷款 g-q~0
accommodation bill 通融票据;空头票据 sluR@[l
accommodation party 汇票代发人 E
w~piuj
account balance 帐户余额;帐户结余 ,IX:u1mO
account book 帐簿 pn<M`,F~q
account collected in advance 预收款项 x'tYf^Va28
account current book 往来帐簿 o|FRG{TJ
account of after-acquired property 事后取得的财产报告 h(*!s`1
account of defaulter 拖欠帐目 * _ {w0U)
account payable 应付帐款
]{
;=<t6
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c4E=qgP
account receivable 应收帐款 PBc.}TSGj
account receivable report 应收帐款报表 ]~iOO
%&R
account statement 结单;帐单;会计财务报表 maW,YOyRN
account title 帐户名称;会计科目 |}P4Gr}6
accountant's report 会计师报告 Z6#}6Y{
Accountant's Report Rules 会计师报告规则 q|xJ)[AO
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^kA^>vi
Accounting Arrangements 《会计安排》 LT']3w
accounting basis 会计基础 ve;#o<
accounting by Official Receiver 破产管理署署长呈交的帐目 `],'fT|,S
Accounting Circular 《会计通告》 fS+Ga1CsH
accounting class 会计类别
*(5y;1KU
accounting date 记帐日期;会计结算日期 U`Bw2Vdk]S
accounting for money 款项核算 /X>Fn9mM
Accounting Officer 会计主任 Y).5(t7zaR
accounting period 会计报告期;会计期 })f4`$qf
accounting policy 会计政策;会计方针 s_xWvx8?4.
accounting practice 会计惯例 {U/a h2*
accounting principle 会计准则 A
SME~]]?
accounting record 会计记录 N'
[bA
accounting report 会计报告 9un* 1%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /V}>v
Accounting Society of China 中国会计学会 r^3/Ltd5/
accounting statement 会计报表 #/!fLU@
accounting system 会计制度;会计系统 DA;,)A&=Q
accounting transaction 会计事项;帐务交易
c]3% wL
accounting treatment 会计处理 X+2 aP'D
accounting year 会计年度 GZXBzZ}
accretion 增值;添加 UZ#Yd|'
PD
accrual 应计项目;应累算数目 z=C'qF
`
accrual basis 应计制;权责发生制 Ln-/
9'^
accrual basis accounting 应计制会计;权责发生制会计 *[K\_F?
^h
accrue 应累算;应计 /3`#ldb%}
accrued benefit 应累算利益 r:Uqtqxh
accrued charges 应计费用 ODa+s>a`^
accrued cumulative preference share dividend 应累算的累积优先股股息 l+g\xUP
accrued expenses 应累算费用 3{OY&
accrued interest payable 应付利息;应计未付利息 -ZwQL="t
accrued interest receivable 应收利息;应计未收利息 v|r\kr k
accrued right 累算权益 aBv3vSq>Q
accruing profit 应累算的利润 CFdR4vu
EI
accumulated fiscal reserve 累积财政储备 mqxgrb7
accumulated profit 累积利润;滚存溢利 p4mlS
accumulated reserve 累积储备 "f/91gIzm'
accumulation of surplus income 累积收益盈余 ]r++YIg!j
acquired assets 既得资产 hwg
LJY?
acquisition 收购;购置;取得 "";[U
acquisition cost 购置成本 *j9{+yO{ZE
acquisition expenses 购置费用 K6"#&0
acquisition of 100% interest 收购全部股权 m]LR4V6k|
acquisition of control 取得控制权 wV\;,(<x=%
acquisition of fixed assets 购置固定资产 uFxhr2
<z
acquisition of shell “买壳” 9gFb=&1k
acquisition price 收购价 ukM11LD5x
act of God 天灾 5cLq6[uO
acting partner 执事合伙人 Y JzKE7%CO
active market 买卖活跃的市场;交投畅旺的市场;旺市 3u]#Ra~5
active partner 积极参与的合伙人 V^Gz7`^
active trading 交投活跃 Gd^K,3:. T
actual circulation 实际流通 Mle@.IIT
actual cost 实际成本 &
.XYI3Ab1
actual expenditure 实际开支;实际支出 Oa7x(wS
actual income 实际入息;实际收入;实际收益 [X>\!mt
actual market 现货市场 x\HHu]
actual price 现货价;实际价格 K5X,J/n
actual profit 实际利润 NR3]MGBKv
actual quotation 实盘;实际价位;实际报价 !=%E&e]
actual year basis 按实际年度计算 w#V{'{DKp
actuals 实货 0sxZa+G0o
actuarial investigation 精算调查 Hj&mwn]
actuarial principle 精算原则 iaShxoIV
actuarial report 精算师报告 V/%tFd1
Actuarial Society of Hong Kong 香港精算学会 oq00)I1
actuarial valuation 精算师估值 3a
#X:?
actuary 精算师 GJlkEWs
ad referendum agreement 暂定协议;有待覆核的协定 ]WLQ q4q
ad valorem duty 从价税;按值征税 S0X%IG
ad valorem duty system 从价税制 QP+zGXd}(
ad valorem fee 从价费 rKZ1
c,y
ad valorem tariff 从价关税 B_;W!
additional allowance 额外免税额 P_:
A%T
additional amount for unexpired risk 未过期风险的额外款额 NpS*]vSO
additional assessable profit 补加应评税利润 96W!~w2xx
additional assessment 补加评税 ;qM
I3 wF
additional commitment 额外承担 ~lB im$o
additional commitment vote 额外承担拨款 wPhN_XV
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9OIX5$,S;
additional dependent parent allowance 供养父母额外免税额 L`"PaIMz
additional provision 额外拨款 R
7'a/
additional stamp duty 附加印花税 v9Kx`{1L
additional tax 补加税罚款;补加税款 OC)~psQK
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Bvbv~7g(
adjudged bankrupt 被裁定破产 _Ju@<V$
adjudicated bankrupt 裁定破产人 %<^B\|d'?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ie 3
F
adjudication of bankruptcy 裁定破产;宣告破产 S@Rw+#QE
adjudication of insolvency 裁定无力偿还债务 $i#
1<Qj
adjusted actual 经调整的实数;调整后的实数 jVh I`F{n
adjusted current assets 经调整的流动资产;调整后的流动资产 OyTE d5\3
adjusted figure 经调整的数字;调整后的数额 AiUICf?{
adjusted liabilities 经调整的负债;调整后的负债 vN=bd7^?=
adjusted loss 经调整的亏损;调整后的亏损 'G3;!xk$
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 VlGg?
adjusted profit 经调整的利润;调整后的利润 q2qbbQ6H
adjusted surplus 经调整的盈余额;调整后的盈余额 YyI4T/0s_
adjusted value 经调整的价值;调整后的价值 1Ql\aO)
adjustment 调整;修订;理算〔保险〕 "wk~[>
adjustment centre 调剂中心 ]<3$Sx_{y
adjustment lag 调整过程的时间差距;调整时差 Ave{ `YD
adjustment mechanism 调整机制 Z1V%pg>]*
adjustment of loss 亏损调整 l}|KkW\y
adjustment process 调整过程;调整程序 hY5G=nbO*
adjustment range 调整幅度 L%D:gy9o
administered exchange rate 受管制汇率 jI`1>>N&1