A: u5,vchZ
v/`#Gu^P
A share A股;甲类股份 .GW)"`HbU
abatement of tax 减税;减扣免税额 "fSK7%BP
ABN AMRO Bank N.V. 荷兰银行 X`I=Z ysB
above-the-line expenditure 线上项目支出;经常预算支出
f{'NO`G
above-the-line receipt 线上项目收入;经常预算收入 M/}i7oS]
ABSA Asia Limited 南非联合亚洲有限公司 Btc[
absolute change 绝对数值变更 QX9['B<
absolute expenditure 实际开支 EFs\zWF
absolute guideline figure 绝对准则数字
y $L&N0z
absolute interest 绝对权益 r;fcBepO
absolute order of discharge 绝对破产解除令 H]Gj$P=k
absolute profit margin 绝对利润幅度 V#+J4
absolute value 实值;绝对值 LM".]f!,
absolutely vested interest 绝对既得权益 p vu% p8
absorbed cost 已吸收成本;已分摊成本 l+O\oD?-
absorption 吸收;分摊;合并 mpl^LF[
absorption rate 吸收率;摊配率;分摊率 `h1>rP
ACB Finance Limited 亚洲商业财务有限公司 &Fch{%S>
acceptable form of reciprocity 合理的互惠条件 P;e@<O
acceptable rate 适当利率;适当汇率 CWnRRZ}r
acceptance agreement 承兑协议 m9aP]I3g]\
acceptance for honour 参加承兑 &)EL%o5
acceptor 承兑人;接受人;受票人 v<?k$ e5
acceptor for honour 参加承兑人 w)gMJX/0yw
accident insurance 意外保险 E^m2:J]G
Accident Insurance Association of Hong Kong 香港意外保险公会 cLMFC1=b
accident insurance scheme 意外保险计划 ?&.Eg^a"
accident year basis 意外年度基准 Uql7s:!,U
accommodation 通融;贷款 (m
=F
accommodation bill 通融票据;空头票据 bj 0-72V
accommodation party 汇票代发人 0a)LZp|
account balance 帐户余额;帐户结余 jt&rOPL7
account book 帐簿 bw[K^/
account collected in advance 预收款项 wpm $?X
account current book 往来帐簿 Y-*]6:{E
account of after-acquired property 事后取得的财产报告 m pM,&7}
account of defaulter 拖欠帐目 L$f:D2Ei
account payable 应付帐款 |JCn=v@
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6x!
q
account receivable 应收帐款 >zv}59M
account receivable report 应收帐款报表 [b@9V_
account statement 结单;帐单;会计财务报表 Hp3T2|uL
account title 帐户名称;会计科目 74%Uojl"
accountant's report 会计师报告 0I>[rxal
Accountant's Report Rules 会计师报告规则 rcjj(
C
accounting and auditing procedure 会计与审计程序;会计与核数程序 qg8T}y>
Accounting Arrangements 《会计安排》 XO4r rAYvW
accounting basis 会计基础 ww~gmz
accounting by Official Receiver 破产管理署署长呈交的帐目 MY>o8A
Accounting Circular 《会计通告》 xA"7a
accounting class 会计类别 <(2,@_~@r
accounting date 记帐日期;会计结算日期 4> (OM|X=9
accounting for money 款项核算 irzWk3@:
Accounting Officer 会计主任 )Ft>X9$
accounting period 会计报告期;会计期 =tfS@o/n
accounting policy 会计政策;会计方针 iYzm<3n?
accounting practice 会计惯例 U~{sJwB
accounting principle 会计准则 ZCCwx71j
accounting record 会计记录 A(qy>x-BI
accounting report 会计报告 7_AcvsdW
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 / 9soUt
Accounting Society of China 中国会计学会 k&\ 6SK/
accounting statement 会计报表 Kyq/o-
accounting system 会计制度;会计系统 +J%9%DqF
accounting transaction 会计事项;帐务交易 dK?vg@|'
accounting treatment 会计处理 q|ww fPez7
accounting year 会计年度 KdkZ-.
accretion 增值;添加 +"2IQme5
accrual 应计项目;应累算数目 0%<x>O
accrual basis 应计制;权责发生制 [|\BuUT'
accrual basis accounting 应计制会计;权责发生制会计 -OV!56&
accrue 应累算;应计 iMr/i?`i
accrued benefit 应累算利益 H-1y
2AQ
accrued charges 应计费用 BF>3CW7
accrued cumulative preference share dividend 应累算的累积优先股股息 Ym"Nj
accrued expenses 应累算费用 mkOj&Q
accrued interest payable 应付利息;应计未付利息 xQ7-4N,
accrued interest receivable 应收利息;应计未收利息 `O|PP3S
accrued right 累算权益 7tr;adjs
accruing profit 应累算的利润 J^BC
accumulated fiscal reserve 累积财政储备 g
{?]a'?
accumulated profit 累积利润;滚存溢利 ~Fd<d[b?
accumulated reserve 累积储备 `?R~iLIAq
accumulation of surplus income 累积收益盈余 cA{zyq26
acquired assets 既得资产 }
J&[Uc
acquisition 收购;购置;取得 7'9~Kx&+
acquisition cost 购置成本 F2$Z4%x#
acquisition expenses 购置费用 U[UjL)U
acquisition of 100% interest 收购全部股权 MH,vn</Uw
acquisition of control 取得控制权 [#emm1k
acquisition of fixed assets 购置固定资产 J_^Ml)@iy
acquisition of shell “买壳” LE:nmo
acquisition price 收购价 ]Kb3'je
act of God 天灾 &\, ZtaB
acting partner 执事合伙人 U^$o<2
active market 买卖活跃的市场;交投畅旺的市场;旺市 wLf=a^c#
active partner 积极参与的合伙人 A<zSh}eh6
active trading 交投活跃 8s_'tw/{
actual circulation 实际流通 } 1> i
actual cost 实际成本 3,cZ*4('d
actual expenditure 实际开支;实际支出 cR+9^DzA
actual income 实际入息;实际收入;实际收益 vNJ!d
actual market 现货市场 \)pT+QxZ
actual price 现货价;实际价格 D d$ SQ
actual profit 实际利润 W c"f
actual quotation 实盘;实际价位;实际报价 ):lq}6J#
actual year basis 按实际年度计算 "=uphBZog
actuals 实货 vq~btc.p{&
actuarial investigation 精算调查 u^T{sQ"_
actuarial principle 精算原则 0b0.xz\~U
actuarial report 精算师报告 )r#^{{6[v
Actuarial Society of Hong Kong 香港精算学会 bF'^eR
actuarial valuation 精算师估值 Ub8|x]ix
actuary 精算师 j`Xe0U<
ad referendum agreement 暂定协议;有待覆核的协定 BiQ7r=Dd.
ad valorem duty 从价税;按值征税 m
4VhR_
ad valorem duty system 从价税制 AK/_^?zA s
ad valorem fee 从价费 +IiL(\ew
ad valorem tariff 从价关税 <B*}W2\
additional allowance 额外免税额 YH(
54R
additional amount for unexpired risk 未过期风险的额外款额 .
FS`Fh;
additional assessable profit 补加应评税利润 piE9qXn
additional assessment 补加评税 gu[3L
additional commitment 额外承担 777N0,o(
additional commitment vote 额外承担拨款 dHnR)[?e
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5fK#*(x
additional dependent parent allowance 供养父母额外免税额 2G'Au} q0n
additional provision 额外拨款 Q
Fv"!Ql
additional stamp duty 附加印花税 HY.??
5MH
additional tax 补加税罚款;补加税款 *_puW
x
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 SbmakNWJ}
adjudged bankrupt 被裁定破产 0^VA,QkQ\
adjudicated bankrupt 裁定破产人 )vB,eZq
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8'Eu6H&$G
adjudication of bankruptcy 裁定破产;宣告破产 ho#]i$b}f2
adjudication of insolvency 裁定无力偿还债务 #\kYGr-G)
adjusted actual 经调整的实数;调整后的实数 _q >>]{5
adjusted current assets 经调整的流动资产;调整后的流动资产 20G..>zW
adjusted figure 经调整的数字;调整后的数额 75j`3wzu
adjusted liabilities 经调整的负债;调整后的负债 -MrEJ
adjusted loss 经调整的亏损;调整后的亏损 F2yc&mXyk
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 9S
~!!7oj
adjusted profit 经调整的利润;调整后的利润 *xxG@h|5
n
adjusted surplus 经调整的盈余额;调整后的盈余额 z\Vu`Yz
adjusted value 经调整的价值;调整后的价值 wV- kB4^4
adjustment 调整;修订;理算〔保险〕 X8uVet]D~
adjustment centre 调剂中心 kK2x';21
adjustment lag 调整过程的时间差距;调整时差 oR'8|~U@B
adjustment mechanism 调整机制 " >QNiR!
adjustment of loss 亏损调整 Z `FqC
adjustment process 调整过程;调整程序 l`x;Og>a
adjustment range 调整幅度 kYw k'\s
administered exchange rate 受管制汇率 lg_X|yhL