A: \.5F](:
GNs#oM
A share A股;甲类股份 y^9bfMA
abatement of tax 减税;减扣免税额 j0AwL7
ABN AMRO Bank N.V. 荷兰银行 6@&fvf
above-the-line expenditure 线上项目支出;经常预算支出 |B
9t-
above-the-line receipt 线上项目收入;经常预算收入 K-Re"zsz
ABSA Asia Limited 南非联合亚洲有限公司 m[8IEKo
absolute change 绝对数值变更 {!lNL[x
absolute expenditure 实际开支 FU[*8^Z
absolute guideline figure 绝对准则数字 t5%TS:u
absolute interest 绝对权益 xf'LR[M
absolute order of discharge 绝对破产解除令 B
i'd5B5
absolute profit margin 绝对利润幅度 w_\nB}_
absolute value 实值;绝对值 iA]DE`S
absolutely vested interest 绝对既得权益 :*=Ns[Y
absorbed cost 已吸收成本;已分摊成本 WmNA5;<Q
absorption 吸收;分摊;合并 6Ux[,]GK
absorption rate 吸收率;摊配率;分摊率 V>6QPA^
ACB Finance Limited 亚洲商业财务有限公司 D2{L=
acceptable form of reciprocity 合理的互惠条件 nQ|GqU\oA
acceptable rate 适当利率;适当汇率 87pnSj/X"
acceptance agreement 承兑协议 ]Z=Ij
gr$
acceptance for honour 参加承兑 XWJ SLN(O
acceptor 承兑人;接受人;受票人 5~QhX22
acceptor for honour 参加承兑人 V5~fMsse
accident insurance 意外保险 iZC>)&ax
Accident Insurance Association of Hong Kong 香港意外保险公会 X2LV&oi
accident insurance scheme 意外保险计划 w:v=se"U
accident year basis 意外年度基准 ~)_K"h.DY
accommodation 通融;贷款 emA.{cVr!
accommodation bill 通融票据;空头票据 Mw+v"l&mU
accommodation party 汇票代发人 '|_/lz$h
account balance 帐户余额;帐户结余 UAdz-)$
account book 帐簿 l(#1mY5!q8
account collected in advance 预收款项 04~}IbeJ
account current book 往来帐簿 ,'u *ZB;
account of after-acquired property 事后取得的财产报告 D '<$ g
account of defaulter 拖欠帐目 _p0)vT
account payable 应付帐款 alVdQfu
account payee only [A/C payee only] 只可转帐;存入收款人帐户 r|<6Aae&
account receivable 应收帐款 ![
a
account receivable report 应收帐款报表 Z0aUHWms
account statement 结单;帐单;会计财务报表 *<7l!#
account title 帐户名称;会计科目 =x1Wii$`
accountant's report 会计师报告 vmLpmxS
Accountant's Report Rules 会计师报告规则 "w9`cz9a~J
accounting and auditing procedure 会计与审计程序;会计与核数程序 qIz}$%!A
Accounting Arrangements 《会计安排》 X{`1:c'x
accounting basis 会计基础 zz&
vfO31J
accounting by Official Receiver 破产管理署署长呈交的帐目 L1:
nfH&:'
Accounting Circular 《会计通告》 &~'S)Nun
accounting class 会计类别 RtwUb(wn6
accounting date 记帐日期;会计结算日期 j|mv+O
accounting for money 款项核算 Yh$fQ:yi\&
Accounting Officer 会计主任 VtWT{y5Ec
accounting period 会计报告期;会计期 G0Hs,B@5?
accounting policy 会计政策;会计方针 $T?]+2,6;
accounting practice 会计惯例 fgmSgG"b
accounting principle 会计准则 NZ+7p{&AN
accounting record 会计记录 @7%.7LK
accounting report 会计报告 )nOE8y/
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F_v-}bbcFQ
Accounting Society of China 中国会计学会 iy}xICt
accounting statement 会计报表 e?P%wqB
accounting system 会计制度;会计系统 tvGlp)?.
accounting transaction 会计事项;帐务交易 x}|+sS,g
accounting treatment 会计处理 /kRAt^4!
accounting year 会计年度
%A)538F
accretion 增值;添加 $it@>L8
accrual 应计项目;应累算数目 b)`pZiQP
accrual basis 应计制;权责发生制 ?2ItTrlB
accrual basis accounting 应计制会计;权责发生制会计 _4v"")Xe
accrue 应累算;应计 I|T7+{5z
accrued benefit 应累算利益 \2 >3Opt
accrued charges 应计费用 C `6S}f,
accrued cumulative preference share dividend 应累算的累积优先股股息 Fm5Q&'`l
accrued expenses 应累算费用 D"!jbVz]*
accrued interest payable 应付利息;应计未付利息 +?Ez}
BP
accrued interest receivable 应收利息;应计未收利息 BPewc9RxV
accrued right 累算权益 ceG&,a$\
accruing profit 应累算的利润 m]P/if7
accumulated fiscal reserve 累积财政储备 [~)x<=H8{
accumulated profit 累积利润;滚存溢利 G|*G9nQ
accumulated reserve 累积储备 qe%V#c
accumulation of surplus income 累积收益盈余 -?z\5z
acquired assets 既得资产 '%&z.{
acquisition 收购;购置;取得 c]NN'9G!{
acquisition cost 购置成本 #x)8f3I
acquisition expenses 购置费用 = ^s$
<
acquisition of 100% interest 收购全部股权 Ha218Hy0W
acquisition of control 取得控制权 Zi*%*
nX
acquisition of fixed assets 购置固定资产 PS}73Y#
acquisition of shell “买壳” 1qZG`Vz
acquisition price 收购价 O:YJ%;w
act of God 天灾 I .P6l*$
acting partner 执事合伙人 h/?6=D{
active market 买卖活跃的市场;交投畅旺的市场;旺市 (:7a&2/M
active partner 积极参与的合伙人 9go))&`PJL
active trading 交投活跃 CmHyAw(
actual circulation 实际流通 fEwifSp.
actual cost 实际成本 Sc_5FX\Yx
actual expenditure 实际开支;实际支出 !iJipe5
actual income 实际入息;实际收入;实际收益 M4:s;@qZ.
actual market 现货市场 ,hvc``j
S8
actual price 现货价;实际价格 ]
\dHU.i
actual profit 实际利润 I_>`hTiR
actual quotation 实盘;实际价位;实际报价 n[CoS
actual year basis 按实际年度计算 EEwWucQ
actuals 实货 Dr+ Ps
actuarial investigation 精算调查 #xp(B5
actuarial principle 精算原则 V|: qow:F
actuarial report 精算师报告 ;==j|/ERe
Actuarial Society of Hong Kong 香港精算学会 4Jykos2
actuarial valuation 精算师估值 Y0Rg Jn
actuary 精算师 hB>^'6h+
ad referendum agreement 暂定协议;有待覆核的协定 YtYy zX5u7
ad valorem duty 从价税;按值征税 6$RpV'xz
ad valorem duty system 从价税制 tvpN/p
ad valorem fee 从价费 X 8R1a?
ad valorem tariff 从价关税 &S-er{]]
additional allowance 额外免税额 =:~(m
additional amount for unexpired risk 未过期风险的额外款额 `D2Mss$!
additional assessable profit 补加应评税利润 Y;_T=L
additional assessment 补加评税 E1(1E?}!
additional commitment 额外承担 7 :U8 f:
additional commitment vote 额外承担拨款 X<euD9?
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X"<|Z]w
additional dependent parent allowance 供养父母额外免税额 WcEt%mGQ,
additional provision 额外拨款 ,g|2NjUAc
additional stamp duty 附加印花税 Uk'U?9O
additional tax 补加税罚款;补加税款 :<utq|#s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 iLtc
HpN
adjudged bankrupt 被裁定破产 (p,}'I#i*
adjudicated bankrupt 裁定破产人 nzuF]vo
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (0C&z/
adjudication of bankruptcy 裁定破产;宣告破产 "b%FmM
adjudication of insolvency 裁定无力偿还债务 V^rW?Do
adjusted actual 经调整的实数;调整后的实数 ^yVl"/
adjusted current assets 经调整的流动资产;调整后的流动资产 N
!c
gN
adjusted figure 经调整的数字;调整后的数额 Uw <{i
adjusted liabilities 经调整的负债;调整后的负债 2f..sNz
adjusted loss 经调整的亏损;调整后的亏损 n9]
~
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 ri+U0[e3
adjusted profit 经调整的利润;调整后的利润 yL&/m~{s
adjusted surplus 经调整的盈余额;调整后的盈余额 _yVPpA[a
adjusted value 经调整的价值;调整后的价值 '9q6aM/&
adjustment 调整;修订;理算〔保险〕 m UgRm]
adjustment centre 调剂中心 ZqK]jT6V/X
adjustment lag 调整过程的时间差距;调整时差 ~:Mm<*lL%
adjustment mechanism 调整机制 I7G,`h+H
adjustment of loss 亏损调整 m
=k%,J_
adjustment process 调整过程;调整程序 r/PKrw sC
adjustment range 调整幅度 =DMbz`t
administered exchange rate 受管制汇率 0p3vE,pF