A: u8GMUN
9ZXlR?GA
A share A股;甲类股份 -Go 7"j
abatement of tax 减税;减扣免税额 #~O b)q|
ABN AMRO Bank N.V. 荷兰银行 \p{5D`HY
above-the-line expenditure 线上项目支出;经常预算支出 ma'FRt
above-the-line receipt 线上项目收入;经常预算收入 Vv1|51B
ABSA Asia Limited 南非联合亚洲有限公司 :>R
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absolute change 绝对数值变更 YH&bD16c3
absolute expenditure 实际开支 Xce0~\_A
absolute guideline figure 绝对准则数字 D,qu-k[jMI
absolute interest 绝对权益 9}a_:hAy/
absolute order of discharge 绝对破产解除令 G6@M&u5RT
absolute profit margin 绝对利润幅度 a]
=
absolute value 实值;绝对值 2owEw*5jl/
absolutely vested interest 绝对既得权益 L@`ouQ"sa
absorbed cost 已吸收成本;已分摊成本 10!wqyj&
absorption 吸收;分摊;合并 `K~AhlJUQ
absorption rate 吸收率;摊配率;分摊率 &`0/CV
ACB Finance Limited 亚洲商业财务有限公司 Sf5X3,Uw
acceptable form of reciprocity 合理的互惠条件 K*UgX(xu4P
acceptable rate 适当利率;适当汇率 JM1R ;i6
acceptance agreement 承兑协议 b2b?hA'k
acceptance for honour 参加承兑 o*U]v
acceptor 承兑人;接受人;受票人 6`vC1PK^
acceptor for honour 参加承兑人 ./Q,
accident insurance 意外保险 MUfG?r\t
Accident Insurance Association of Hong Kong 香港意外保险公会 xk&Jl#v
accident insurance scheme 意外保险计划 AKMm&(fh%
accident year basis 意外年度基准 [(1c<b2
r
accommodation 通融;贷款 0cK{
accommodation bill 通融票据;空头票据 M9zfT!-
accommodation party 汇票代发人 r'QnX;99T
account balance 帐户余额;帐户结余 ?T+q/lt4
account book 帐簿 7i&:DePM'q
account collected in advance 预收款项 a:QDBS2Llv
account current book 往来帐簿 \]$IDt(s
account of after-acquired property 事后取得的财产报告 p-.n3AL
account of defaulter 拖欠帐目 $!&*xrrNM
account payable 应付帐款 |$5[(6T|
account payee only [A/C payee only] 只可转帐;存入收款人帐户 B,,D7cQC
account receivable 应收帐款 yR(x+Gs{]
account receivable report 应收帐款报表 #>Zzf
account statement 结单;帐单;会计财务报表 [1.+HyJ}
account title 帐户名称;会计科目 M1KqY: 9E
accountant's report 会计师报告 >jD[X5Y
Accountant's Report Rules 会计师报告规则 /cU<hApK
accounting and auditing procedure 会计与审计程序;会计与核数程序 _h}kp\sps
Accounting Arrangements 《会计安排》 M|:UwqV>
accounting basis 会计基础 EkziAON
accounting by Official Receiver 破产管理署署长呈交的帐目 s%<eD
Accounting Circular 《会计通告》 U8
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accounting class 会计类别 GnvL'ESa@M
accounting date 记帐日期;会计结算日期 As>_J=8} 3
accounting for money 款项核算 c y8;@[#9
Accounting Officer 会计主任 / X1 x
accounting period 会计报告期;会计期
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accounting policy 会计政策;会计方针 rtc9wu
accounting practice 会计惯例 _%QhOY5tv"
accounting principle 会计准则 +SwR+H)?
accounting record 会计记录 9-MUX^?u
accounting report 会计报告 i':C)7
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 720D V+o
Accounting Society of China 中国会计学会 o"*AtGR+"
accounting statement 会计报表 1dK*y'rx
accounting system 会计制度;会计系统 >y,-v:Vy
accounting transaction 会计事项;帐务交易 rS;Dmm
accounting treatment 会计处理 (DI>5.x"
accounting year 会计年度 Hw4%uS==V
accretion 增值;添加 %$b:X5$Z
accrual 应计项目;应累算数目 t<#h$}=:Vt
accrual basis 应计制;权责发生制 U*)8G
accrual basis accounting 应计制会计;权责发生制会计 6fw
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accrue 应累算;应计 rW=Z>1
accrued benefit 应累算利益 R6(oZph
accrued charges 应计费用 H-
$)3"K
accrued cumulative preference share dividend 应累算的累积优先股股息 b9l;a+]d
accrued expenses 应累算费用 S_Wrw z
accrued interest payable 应付利息;应计未付利息 D|{jR~J)xK
accrued interest receivable 应收利息;应计未收利息 ]UmFhBR-
accrued right 累算权益 'ET~
accruing profit 应累算的利润 xo
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accumulated fiscal reserve 累积财政储备 R~PA1wDZ
accumulated profit 累积利润;滚存溢利 !_Wi!Vr_
accumulated reserve 累积储备 P}4QQw
accumulation of surplus income 累积收益盈余 ajEjZ6
acquired assets 既得资产 `G}TG(
acquisition 收购;购置;取得 }|pwz
acquisition cost 购置成本 cH&J{WeZa
acquisition expenses 购置费用 a*&B`77`|
acquisition of 100% interest 收购全部股权 <_-hRbS
acquisition of control 取得控制权 I "A_b}~*}
acquisition of fixed assets 购置固定资产 h-[VH%
acquisition of shell “买壳” J|qZ+A[z
acquisition price 收购价 Rx}$0c0
act of God 天灾 ATK_DEAu
acting partner 执事合伙人 p"KFJ
active market 买卖活跃的市场;交投畅旺的市场;旺市 W>j !Q^?
active partner 积极参与的合伙人 MB~=f[cUnd
active trading 交投活跃 )84 ~ugs
actual circulation 实际流通 H<PtAYFS
actual cost 实际成本
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actual expenditure 实际开支;实际支出 73/P
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actual income 实际入息;实际收入;实际收益 ~=uWD&5B4
actual market 现货市场 24z< gO
actual price 现货价;实际价格 75XJL;W #
actual profit 实际利润 @}}$zv6l,
actual quotation 实盘;实际价位;实际报价 u=`L)
actual year basis 按实际年度计算 +l
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actuals 实货 e4 >_v('
actuarial investigation 精算调查 ;)D];u|_
actuarial principle 精算原则 KbA?7^zo`
actuarial report 精算师报告 }&wUr>=
Actuarial Society of Hong Kong 香港精算学会 %H]ptH5
actuarial valuation 精算师估值 uM_wjP
actuary 精算师 *%%g{
3$
ad referendum agreement 暂定协议;有待覆核的协定 x-^`~p
ad valorem duty 从价税;按值征税 B><d9d
ad valorem duty system 从价税制 YQj 2
ad valorem fee 从价费 <
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ad valorem tariff 从价关税 \1D<!k\S
additional allowance 额外免税额
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additional amount for unexpired risk 未过期风险的额外款额 CxwoBuG=?
additional assessable profit 补加应评税利润 LG9+y
additional assessment 补加评税 >n'o*gZM
additional commitment 额外承担 [XEkz#{
additional commitment vote 额外承担拨款 : y%d
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JB<Sl4
additional dependent parent allowance 供养父母额外免税额 r]:(Vk]|F
additional provision 额外拨款 ;:\<gVi:
additional stamp duty 附加印花税 #49kjv@
additional tax 补加税罚款;补加税款 '>-gi}z7
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -zOdU}91Ao
adjudged bankrupt 被裁定破产 Ya3C#=
adjudicated bankrupt 裁定破产人 A kC1z73<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Azl&m