A:
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A share A股;甲类股份 svpQ.Q
abatement of tax 减税;减扣免税额 wOAR NrPx2
ABN AMRO Bank N.V. 荷兰银行 HzTmNm)
above-the-line expenditure 线上项目支出;经常预算支出 ACyK#5E
above-the-line receipt 线上项目收入;经常预算收入 R`(2Fy%0\k
ABSA Asia Limited 南非联合亚洲有限公司 4en3yA0.w
absolute change 绝对数值变更 >.meecE?Q
absolute expenditure 实际开支 3;>ls~4
absolute guideline figure 绝对准则数字 01r%K@ xX\
absolute interest 绝对权益 y[m,t}gi
absolute order of discharge 绝对破产解除令 Znb={hh
absolute profit margin 绝对利润幅度 A.>mk598
absolute value 实值;绝对值 kY)Vr3uGA
absolutely vested interest 绝对既得权益 JL6$7h
absorbed cost 已吸收成本;已分摊成本 ](Fey0@
absorption 吸收;分摊;合并 C hF~
absorption rate 吸收率;摊配率;分摊率 <- \|>r Q
ACB Finance Limited 亚洲商业财务有限公司 wv9HiHz8gD
acceptable form of reciprocity 合理的互惠条件 A-!e$yz>
acceptable rate 适当利率;适当汇率 aqON6|6K
acceptance agreement 承兑协议 !Gmnck&+
acceptance for honour 参加承兑 p@jw)xI
acceptor 承兑人;接受人;受票人 g* YDgY
acceptor for honour 参加承兑人 @j\:K<sk
accident insurance 意外保险
V_h&9]RL
Accident Insurance Association of Hong Kong 香港意外保险公会 yCxYFi
accident insurance scheme 意外保险计划 s+:|b~
accident year basis 意外年度基准 SA TX_
accommodation 通融;贷款 B%tF|KKj
accommodation bill 通融票据;空头票据 3"x_Y
accommodation party 汇票代发人 nQc,^A
)I
account balance 帐户余额;帐户结余 Cx TAd[az
account book 帐簿 \]>YLyG
account collected in advance 预收款项 VM$n|[C~
account current book 往来帐簿 A|ZT;\
account of after-acquired property 事后取得的财产报告 lE k@I"
account of defaulter 拖欠帐目 av'm$I|O
account payable 应付帐款 T8+[R2_
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2 5 \S>
account receivable 应收帐款 EJn]C=_(
account receivable report 应收帐款报表 QP\9#D~
account statement 结单;帐单;会计财务报表 =+iY<~8
account title 帐户名称;会计科目 x0# Bc7y
accountant's report 会计师报告 q;68tEupR
Accountant's Report Rules 会计师报告规则 Wj.t4XG!
accounting and auditing procedure 会计与审计程序;会计与核数程序 72, m c
Accounting Arrangements 《会计安排》 C~2!@<y
accounting basis 会计基础 JK2{9#*
accounting by Official Receiver 破产管理署署长呈交的帐目 -lo?16w
Accounting Circular 《会计通告》 $9G&
wH>{
accounting class 会计类别 <@Q27oEuA
accounting date 记帐日期;会计结算日期 f./K/
accounting for money 款项核算 &'u|^d
Accounting Officer 会计主任 \HO)ss)"
accounting period 会计报告期;会计期 *'?ZG/ (
accounting policy 会计政策;会计方针 $M}"u[Qq
accounting practice 会计惯例 BHr ,jC
accounting principle 会计准则 w-Ph-L/
accounting record 会计记录 -m^-p
accounting report 会计报告 TnQ>v{Rx
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p)
SW(pS
Accounting Society of China 中国会计学会 "WKOlfPa
accounting statement 会计报表 ~9]vd|
accounting system 会计制度;会计系统 ,SIS3A>s
accounting transaction 会计事项;帐务交易 n.@HT"
accounting treatment 会计处理 9 :2Bt <q
accounting year 会计年度 toA}0MI(:
accretion 增值;添加 >J;TtNE:
accrual 应计项目;应累算数目 H q6%$!q
accrual basis 应计制;权责发生制 {
dF@Vg_n
accrual basis accounting 应计制会计;权责发生制会计 dqB,i9--
accrue 应累算;应计 Q^ W,)%
accrued benefit 应累算利益 +<Gp >c
accrued charges 应计费用 <6(0ZO%,C!
accrued cumulative preference share dividend 应累算的累积优先股股息 |&4A"2QN
accrued expenses 应累算费用 20}HTV{v
accrued interest payable 应付利息;应计未付利息 J|I*n
accrued interest receivable 应收利息;应计未收利息 kEh\@x[
accrued right 累算权益 V<
F&\
accruing profit 应累算的利润 -L/%2 X
accumulated fiscal reserve 累积财政储备 +2{ f>KZ
accumulated profit 累积利润;滚存溢利 6c!F%xU}
accumulated reserve 累积储备 ?jR#txR
accumulation of surplus income 累积收益盈余 y`j_]qvt
acquired assets 既得资产 7@"X?uo%o
acquisition 收购;购置;取得 ^1 ){
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acquisition cost 购置成本 &S(>L[)9
acquisition expenses 购置费用 :? )!yI
acquisition of 100% interest 收购全部股权 v(;yy{>8"
acquisition of control 取得控制权 %ap]\o$^4
acquisition of fixed assets 购置固定资产 ,<Cl^ ^a,
acquisition of shell “买壳” "3VX9{'%@
acquisition price 收购价 ';G/,wB?`
act of God 天灾 /}1|'?P
acting partner 执事合伙人 %1T
KgNf
active market 买卖活跃的市场;交投畅旺的市场;旺市 <6;M\:Y*T
active partner 积极参与的合伙人 8Ze>
hEG
active trading 交投活跃 0y$VPgsKf
actual circulation 实际流通 o<A-ETx<
actual cost 实际成本 gE #|eiu
actual expenditure 实际开支;实际支出 HKbV@NW
actual income 实际入息;实际收入;实际收益 Aq(cgTNW
actual market 现货市场 }-:B`:K&
actual price 现货价;实际价格 ga|<S@u?}
actual profit 实际利润 _b8KK4UR
actual quotation 实盘;实际价位;实际报价 Vl+UC1M}B>
actual year basis 按实际年度计算 "<|KR{/+
actuals 实货 @N '_qu
actuarial investigation 精算调查 DSHv
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actuarial principle 精算原则 ZNH-0mk
actuarial report 精算师报告 %!
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Actuarial Society of Hong Kong 香港精算学会 1$DcE>
actuarial valuation 精算师估值 UA'bE~i
actuary 精算师 &FmT
T8"l
ad referendum agreement 暂定协议;有待覆核的协定 ,]\cf
ad valorem duty 从价税;按值征税 mD>
J,E
ad valorem duty system 从价税制 8L:AmpQdpA
ad valorem fee 从价费 V^tD@N
ad valorem tariff 从价关税 }o]}R#|
additional allowance 额外免税额 f~l pa7
additional amount for unexpired risk 未过期风险的额外款额 &L0Ii)Ns
additional assessable profit 补加应评税利润 LS*L XC
additional assessment 补加评税 RNB-W%
additional commitment 额外承担 %H?B5y
additional commitment vote 额外承担拨款 9.xb-
m7
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .4ww5k>
additional dependent parent allowance 供养父母额外免税额 [BdRx`
additional provision 额外拨款 kT
additional stamp duty 附加印花税 PJ:!O?KVq
additional tax 补加税罚款;补加税款 >7@,,~3
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F
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adjudged bankrupt 被裁定破产 8Mtd}{Fw*
adjudicated bankrupt 裁定破产人 !DA4q3-U>>
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (ID%U
adjudication of bankruptcy 裁定破产;宣告破产 2Rys:$
adjudication of insolvency 裁定无力偿还债务 6{d?3Jk
adjusted actual 经调整的实数;调整后的实数 _fgsHx>l7
adjusted current assets 经调整的流动资产;调整后的流动资产 [pms>TQ2
adjusted figure 经调整的数字;调整后的数额 nv0D4 t
adjusted liabilities 经调整的负债;调整后的负债 gjD|f2*x
adjusted loss 经调整的亏损;调整后的亏损 tHaHBx1P
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 msw'n
adjusted profit 经调整的利润;调整后的利润 QpzdlB44l
adjusted surplus 经调整的盈余额;调整后的盈余额 IA}vN3
adjusted value 经调整的价值;调整后的价值 Q7pCF,;
adjustment 调整;修订;理算〔保险〕 #Qg)4[pMJ
adjustment centre 调剂中心 Lm!]m\LRZD
adjustment lag 调整过程的时间差距;调整时差 xxzUey
adjustment mechanism 调整机制 &!;o[joG
adjustment of loss 亏损调整 1r4NP
adjustment process 调整过程;调整程序 mGg/F&G9
adjustment range 调整幅度 '/D
2d
administered exchange rate 受管制汇率 yS
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