A: ZZOBMF7
oEbgyT gB
A share A股;甲类股份 .yE!,^j.gB
abatement of tax 减税;减扣免税额 )W95
)]
ABN AMRO Bank N.V. 荷兰银行 Qna
^Ry?6)
above-the-line expenditure 线上项目支出;经常预算支出 u
+q}9
above-the-line receipt 线上项目收入;经常预算收入 Ni*f1[sI<
ABSA Asia Limited 南非联合亚洲有限公司 2ME"=!&5
absolute change 绝对数值变更 Z m9 e|J
absolute expenditure 实际开支 9PjL
4A
absolute guideline figure 绝对准则数字 LWHP31{R
absolute interest 绝对权益 f I>>w)5
absolute order of discharge 绝对破产解除令 +]uW|owxo
absolute profit margin 绝对利润幅度 _5
%SYxF*y
absolute value 实值;绝对值 0h-holUf}~
absolutely vested interest 绝对既得权益 C=(-oI n
absorbed cost 已吸收成本;已分摊成本 s|rlpd4y
absorption 吸收;分摊;合并 ljVtFm<
absorption rate 吸收率;摊配率;分摊率 []:;8fY
ACB Finance Limited 亚洲商业财务有限公司 )QE7
$|s
acceptable form of reciprocity 合理的互惠条件 .NcoST9a
acceptable rate 适当利率;适当汇率 .Gq.s t%
acceptance agreement 承兑协议 {MdxIp[
acceptance for honour 参加承兑 9;2PoW8
acceptor 承兑人;接受人;受票人 qH!}oPeU'
acceptor for honour 参加承兑人 Qw4P{>|Y
accident insurance 意外保险 E
pj
Accident Insurance Association of Hong Kong 香港意外保险公会 h=SQ]nV{
accident insurance scheme 意外保险计划 g\)+
LX
accident year basis 意外年度基准 Yh_H$uW
accommodation 通融;贷款 ^6[KzE#*
accommodation bill 通融票据;空头票据 w]GoeIg({
accommodation party 汇票代发人 )tR5JK} AV
account balance 帐户余额;帐户结余 *@o@>
account book 帐簿 26JP<&%L
account collected in advance 预收款项 v ~
.X
account current book 往来帐簿 (-*NRY3*
account of after-acquired property 事后取得的财产报告 F{)YdqQ
account of defaulter 拖欠帐目 JL $6Fw;
account payable 应付帐款 ;Q&38qI
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8^M5k%P
account receivable 应收帐款 J"QXu M
account receivable report 应收帐款报表 O%5cMz?eU
account statement 结单;帐单;会计财务报表 @3KVYv,q
account title 帐户名称;会计科目 6~zR(HzV{
accountant's report 会计师报告 H
.)}|
Accountant's Report Rules 会计师报告规则 JPfNf3<@My
accounting and auditing procedure 会计与审计程序;会计与核数程序 B04%4N.g"X
Accounting Arrangements 《会计安排》 J9S9rir&
accounting basis 会计基础 5w"f.d'
accounting by Official Receiver 破产管理署署长呈交的帐目 W[PZQCL}K)
Accounting Circular 《会计通告》 (1H_V(
accounting class 会计类别 JbpKstc;
accounting date 记帐日期;会计结算日期 Q1EY!AV8
accounting for money 款项核算 ;KJJK#j
Accounting Officer 会计主任 jb1OcI%
accounting period 会计报告期;会计期
hh<5?1
accounting policy 会计政策;会计方针 wGa0w*$
accounting practice 会计惯例 11}sRu/
accounting principle 会计准则 !
Sr^4R +Z
accounting record 会计记录 z1}YoCj1
accounting report 会计报告 =o\:@I[
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +#8?y
5~q
Accounting Society of China 中国会计学会 {`QF(WL
accounting statement 会计报表 hnZI{2XzBE
accounting system 会计制度;会计系统 ANtp7ad
accounting transaction 会计事项;帐务交易 b9ysxuUdS
accounting treatment 会计处理 Ag}V>i'
accounting year 会计年度 9qD/q?Hh$
accretion 增值;添加 /]%,C
accrual 应计项目;应累算数目 I8HUH*|)n
accrual basis 应计制;权责发生制 1Lz`.%k`:
accrual basis accounting 应计制会计;权责发生制会计 $_ub.g|
accrue 应累算;应计 h`+Gs{1qw
accrued benefit 应累算利益 HRIf)n&~f
accrued charges 应计费用 :p@H
accrued cumulative preference share dividend 应累算的累积优先股股息 4 q}1
accrued expenses 应累算费用 NHA
2 i
accrued interest payable 应付利息;应计未付利息 /{ YUM~
accrued interest receivable 应收利息;应计未收利息 (y|{^@
accrued right 累算权益 [W=%L:Ea
accruing profit 应累算的利润 8yz A
W&q
accumulated fiscal reserve 累积财政储备 idnn%iO
accumulated profit 累积利润;滚存溢利 C0/s/p'
accumulated reserve 累积储备 !jY/}M~F1
accumulation of surplus income 累积收益盈余 1 Uz'=a
acquired assets 既得资产 }hyK/QUCoN
acquisition 收购;购置;取得 ^k &zX!W
acquisition cost 购置成本 RtH[OZu(8
acquisition expenses 购置费用
r4t|T^{sl
acquisition of 100% interest 收购全部股权 Q_QmyD~m
acquisition of control 取得控制权 @iB**zR/
acquisition of fixed assets 购置固定资产 Na: M1Uhb
acquisition of shell “买壳” ju0]~,
acquisition price 收购价
6yk
act of God 天灾 TFbCJ@X
acting partner 执事合伙人 M['2
5[
active market 买卖活跃的市场;交投畅旺的市场;旺市 -aG( Yx
active partner 积极参与的合伙人 g3n^
<[E
active trading 交投活跃 +EG.p
actual circulation 实际流通 8F($RnP3
actual cost 实际成本 yd"|HHx
actual expenditure 实际开支;实际支出 gJi11^PK
actual income 实际入息;实际收入;实际收益
:i0xer
actual market 现货市场 S;NChu?8
actual price 现货价;实际价格 D}"\nCz}y&
actual profit 实际利润 9 U1)sPH;
actual quotation 实盘;实际价位;实际报价 n4YEu\*
actual year basis 按实际年度计算 L
W_Y
actuals 实货 ^q"p8
actuarial investigation 精算调查 As@~
%0 S
actuarial principle 精算原则 B;4hI?
actuarial report 精算师报告 (HLy;^#R
Actuarial Society of Hong Kong 香港精算学会 i051qpj
actuarial valuation 精算师估值 FePJ8
actuary 精算师 1mOZ\L!m*
ad referendum agreement 暂定协议;有待覆核的协定 OTtSMO
ad valorem duty 从价税;按值征税
&k\7fvF
ad valorem duty system 从价税制 V)R-w`
ad valorem fee 从价费 7qon:]b4
ad valorem tariff 从价关税 }^G'oR1LF
additional allowance 额外免税额 h 7kyz
additional amount for unexpired risk 未过期风险的额外款额 v|_?qBs"
additional assessable profit 补加应评税利润 x)G/YUv76
additional assessment 补加评税 n$y1k D
additional commitment 额外承担 [#j|TBMHM
additional commitment vote 额外承担拨款 OW)8Z60
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;Iw'TF
additional dependent parent allowance 供养父母额外免税额 0'^? m$
additional provision 额外拨款 S)VuT0
additional stamp duty 附加印花税 Ec_
G9&
additional tax 补加税罚款;补加税款 {ZbeF#*"
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 A42At]
adjudged bankrupt 被裁定破产 z-[Jbjhd
adjudicated bankrupt 裁定破产人 pSQ3SM
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8(KsU,%d
adjudication of bankruptcy 裁定破产;宣告破产 mwbkXy;8
adjudication of insolvency 裁定无力偿还债务 a&L8W4
adjusted actual 经调整的实数;调整后的实数 BxZ}YS:
adjusted current assets 经调整的流动资产;调整后的流动资产 j /-p3#c
adjusted figure 经调整的数字;调整后的数额 SZG8@ !_}7
adjusted liabilities 经调整的负债;调整后的负债 \'E _
adjusted loss 经调整的亏损;调整后的亏损 %Tsefs?_
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 !SJmu}OB]
adjusted profit 经调整的利润;调整后的利润 1{o
CMq/v
adjusted surplus 经调整的盈余额;调整后的盈余额 rorzxp{
adjusted value 经调整的价值;调整后的价值 sf\;|`}
adjustment 调整;修订;理算〔保险〕 W7(OrA!
adjustment centre 调剂中心 i=o>Bl@f
adjustment lag 调整过程的时间差距;调整时差 Km+29
adjustment mechanism 调整机制 >ID 3oi
adjustment of loss 亏损调整 xO1d^{~^^
adjustment process 调整过程;调整程序 e-qr
d
adjustment range 调整幅度 pe,c
administered exchange rate 受管制汇率 dUb(C1h