A: bMOM`At>z
w?W e|x3
A share A股;甲类股份 ey\{C`(__y
abatement of tax 减税;减扣免税额 4
@iJ|l
ABN AMRO Bank N.V. 荷兰银行 G2{ M#H
above-the-line expenditure 线上项目支出;经常预算支出 AeCG2!8^0
above-the-line receipt 线上项目收入;经常预算收入 15o
*r
ABSA Asia Limited 南非联合亚洲有限公司 `G0rF\[
absolute change 绝对数值变更 &dDI*v+
absolute expenditure 实际开支 "`*a)'.'^c
absolute guideline figure 绝对准则数字 mKQST ]5
absolute interest 绝对权益 M2P@ &
absolute order of discharge 绝对破产解除令 C!k9 JAa$Z
absolute profit margin 绝对利润幅度 $"{3yLg
absolute value 实值;绝对值 EZumJ."
absolutely vested interest 绝对既得权益 1(7.V-(G
absorbed cost 已吸收成本;已分摊成本 O| 6\g>ew
absorption 吸收;分摊;合并 7r[%|:
absorption rate 吸收率;摊配率;分摊率 tDHHQ
ACB Finance Limited 亚洲商业财务有限公司 7e{X$'
acceptable form of reciprocity 合理的互惠条件 6aZt4Lw2\
acceptable rate 适当利率;适当汇率 n!eqzr{
acceptance agreement 承兑协议 zo7XmUI3P
acceptance for honour 参加承兑 Dq%r
! )
acceptor 承兑人;接受人;受票人 .>64h H
acceptor for honour 参加承兑人 v&b.Q:h*'
accident insurance 意外保险 jvc?hUcLKT
Accident Insurance Association of Hong Kong 香港意外保险公会 0ij~e<
accident insurance scheme 意外保险计划 hN:F8r+DG
accident year basis 意外年度基准 Q}?N4kg
accommodation 通融;贷款 %*6oUb
accommodation bill 通融票据;空头票据 6SBvn%
accommodation party 汇票代发人 j YIV^o 0
account balance 帐户余额;帐户结余 j_'rhEdLP
account book 帐簿 }vUlTH
account collected in advance 预收款项 H"q`k5R
account current book 往来帐簿 KWhM
account of after-acquired property 事后取得的财产报告 ^c0$pqZ}r
account of defaulter 拖欠帐目 l^UJes!
account payable 应付帐款 1'v !9
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Cs[7% j
account receivable 应收帐款 "^
6lvZP(
account receivable report 应收帐款报表 1u"*09yZd
account statement 结单;帐单;会计财务报表 f{^M.G@
account title 帐户名称;会计科目 _95}ifSVm
accountant's report 会计师报告 m,gy9$
Accountant's Report Rules 会计师报告规则 Jm(&G
accounting and auditing procedure 会计与审计程序;会计与核数程序 `f6)Q`n
Accounting Arrangements 《会计安排》 Q),3&4pM
accounting basis 会计基础 :m++ iR
accounting by Official Receiver 破产管理署署长呈交的帐目 2}Z4a\YX
Accounting Circular 《会计通告》 Y!=
k
accounting class 会计类别 *L;pc g8{
accounting date 记帐日期;会计结算日期 Z'}(t,
accounting for money 款项核算 Y=:KM~2hv
Accounting Officer 会计主任 v :+8U[x
accounting period 会计报告期;会计期
"0H56#eW
accounting policy 会计政策;会计方针 G V:$;
accounting practice 会计惯例 u3*NO
)O
accounting principle 会计准则 $\,BpZ
}3
accounting record 会计记录 5@UC c
accounting report 会计报告 5rfH;`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .A*VLF*m
Accounting Society of China 中国会计学会 NlF0\+h
accounting statement 会计报表 2B9i R
accounting system 会计制度;会计系统 =CKuiO.j
accounting transaction 会计事项;帐务交易 '6o`^u>
accounting treatment 会计处理 {C/L5cZ]J
accounting year 会计年度 aVQSN
accretion 增值;添加 9QH9gdiw
accrual 应计项目;应累算数目 bCA2ik
accrual basis 应计制;权责发生制 J+71FP`ZH
accrual basis accounting 应计制会计;权责发生制会计 ]|,q|c
,
accrue 应累算;应计 *,W!FxJ
accrued benefit 应累算利益 8R\>FNk;
accrued charges 应计费用 /UpD$,T|^|
accrued cumulative preference share dividend 应累算的累积优先股股息 1tc]rC4h
accrued expenses 应累算费用 crJ7pe9
accrued interest payable 应付利息;应计未付利息 .0
s[{x
accrued interest receivable 应收利息;应计未收利息 vv2vW=\
accrued right 累算权益 BKC7kDK3H
accruing profit 应累算的利润 -t@y\vZF,
accumulated fiscal reserve 累积财政储备 Z;GIlgK9
accumulated profit 累积利润;滚存溢利 #+K
Kvk
accumulated reserve 累积储备 wC(vr.,F
accumulation of surplus income 累积收益盈余 &c!j`86y*
acquired assets 既得资产 }XX~
W}M(\
acquisition 收购;购置;取得 {Ax)
[<i
acquisition cost 购置成本 =My}{n[
acquisition expenses 购置费用 :DdBn.
acquisition of 100% interest 收购全部股权 CxbSj,
acquisition of control 取得控制权 %@}o'=[
acquisition of fixed assets 购置固定资产 %RQ C9!
acquisition of shell “买壳” ?$|uT
acquisition price 收购价 HzRX$IKB3(
act of God 天灾 pg~zUOY
acting partner 执事合伙人 +Lm3vj_N
active market 买卖活跃的市场;交投畅旺的市场;旺市 w4e%-Ln
active partner 积极参与的合伙人 Hp)X^O"
active trading 交投活跃 hrs#ZZ:E
actual circulation 实际流通 &1z)fD2
actual cost 实际成本
&W=V%t>Z
actual expenditure 实际开支;实际支出 V$/u
actual income 实际入息;实际收入;实际收益 Zm%VG(l
actual market 现货市场 1Pk mg%+
actual price 现货价;实际价格 4S,. R
actual profit 实际利润 0U82f1ei
actual quotation 实盘;实际价位;实际报价 k}-yOP{
actual year basis 按实际年度计算 de> ?*%<
actuals 实货 Sa3I?+
actuarial investigation 精算调查 0a"igH}
actuarial principle 精算原则 UL
86-R!
actuarial report 精算师报告 p91`<>Iw
Actuarial Society of Hong Kong 香港精算学会 yicO!:bM
actuarial valuation 精算师估值 T-4/d5D[
actuary 精算师 [YC=d1F5
ad referendum agreement 暂定协议;有待覆核的协定 9z5\*b s
ad valorem duty 从价税;按值征税 k
?3S
ad valorem duty system 从价税制 -1qZqU$h
ad valorem fee 从价费 fCgBH~w,9
ad valorem tariff 从价关税 A<4_DVd@@
additional allowance 额外免税额 bTZ>@~$
additional amount for unexpired risk 未过期风险的额外款额 ^"3\iA:
additional assessable profit 补加应评税利润 Z?m
-&%
additional assessment 补加评税 Zimh_
additional commitment 额外承担 duX0Mc.0P
additional commitment vote 额外承担拨款
w3^NL(>
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3`8dii
additional dependent parent allowance 供养父母额外免税额 H@V 7!d
additional provision 额外拨款 CY34X2F
additional stamp duty 附加印花税 &J8Z@^
additional tax 补加税罚款;补加税款 b,nn&B5@{
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gks ==|s.
adjudged bankrupt 被裁定破产 fX_#S|DlSG
adjudicated bankrupt 裁定破产人 [`d$X^<y;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Jlp<koy
adjudication of bankruptcy 裁定破产;宣告破产 *myG"@P4hW
adjudication of insolvency 裁定无力偿还债务 j`O7=-
adjusted actual 经调整的实数;调整后的实数 !lAD
q|$
adjusted current assets 经调整的流动资产;调整后的流动资产 sONBQ9
adjusted figure 经调整的数字;调整后的数额 l71gf.4g
adjusted liabilities 经调整的负债;调整后的负债 f\fdg].!
adjusted loss 经调整的亏损;调整后的亏损 Frk c O
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 S='
wJ@?;
adjusted profit 经调整的利润;调整后的利润 rz6uDJ"
adjusted surplus 经调整的盈余额;调整后的盈余额 zrs<#8!Y_!
adjusted value 经调整的价值;调整后的价值 $(ewk):
adjustment 调整;修订;理算〔保险〕 syv$XeG=}
adjustment centre 调剂中心 Z%m-HE:k
adjustment lag 调整过程的时间差距;调整时差 -_NC%iN#C
adjustment mechanism 调整机制 +iy7e6P
adjustment of loss 亏损调整 I]h-\;96
adjustment process 调整过程;调整程序 h4/X
0@l`
adjustment range 调整幅度 1"}cdq.
administered exchange rate 受管制汇率 Ow3P-UzU3