A: ls\WXCH
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A share A股;甲类股份 }YGV\Nu
abatement of tax 减税;减扣免税额 EE&K0<?T|:
ABN AMRO Bank N.V. 荷兰银行 [%y';`( x
above-the-line expenditure 线上项目支出;经常预算支出 zy/
@
WFPE
above-the-line receipt 线上项目收入;经常预算收入 y\4L{GlBM
ABSA Asia Limited 南非联合亚洲有限公司 ype$ c
absolute change 绝对数值变更 U)fc*s
absolute expenditure 实际开支 iVhJ t#_b
absolute guideline figure 绝对准则数字 %g{X ?
absolute interest 绝对权益 fphv
absolute order of discharge 绝对破产解除令 } gyj0
absolute profit margin 绝对利润幅度 9-&Ttbb4)0
absolute value 实值;绝对值 >JHryS.j$4
absolutely vested interest 绝对既得权益 ey7 f9
absorbed cost 已吸收成本;已分摊成本 k]F[>26k
absorption 吸收;分摊;合并 Ns
>-
o
absorption rate 吸收率;摊配率;分摊率 at#ja_ hd
ACB Finance Limited 亚洲商业财务有限公司 0L2 F[TN
acceptable form of reciprocity 合理的互惠条件 Aza /6OL
acceptable rate 适当利率;适当汇率 )WNzWUfn=z
acceptance agreement 承兑协议 LiN$
pwm
acceptance for honour 参加承兑 6tgt>\y
acceptor 承兑人;接受人;受票人 oK6tTK
acceptor for honour 参加承兑人 Q{s H3Y#l
accident insurance 意外保险 W <9T0sZ
Accident Insurance Association of Hong Kong 香港意外保险公会 6M @[B|Q(
accident insurance scheme 意外保险计划 T0wW<_jh
accident year basis 意外年度基准 EH+"~-v)ae
accommodation 通融;贷款 k9sh @ENy
accommodation bill 通融票据;空头票据 ]
{RDV A=]
accommodation party 汇票代发人 :;t:H]
f
account balance 帐户余额;帐户结余 xI #9
account book 帐簿 ugdQAg
account collected in advance 预收款项 sEp"D+f
account current book 往来帐簿 M8kPj8}{
account of after-acquired property 事后取得的财产报告 ky
R:[+je
account of defaulter 拖欠帐目 B3pCy~*5
account payable 应付帐款 u@W|gLT1
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d[@X%
account receivable 应收帐款 [A+
>^ {
account receivable report 应收帐款报表 |GdUL%1hnC
account statement 结单;帐单;会计财务报表 CpUkCgg
account title 帐户名称;会计科目 s 1A.+
accountant's report 会计师报告 9&-dTayIz
Accountant's Report Rules 会计师报告规则 a#cCpE
accounting and auditing procedure 会计与审计程序;会计与核数程序
s
JB;3"~
Accounting Arrangements 《会计安排》 bkOv2tZ
accounting basis 会计基础 K[I=6
accounting by Official Receiver 破产管理署署长呈交的帐目 [owWiN4`s
Accounting Circular 《会计通告》 w$3,A$8
accounting class 会计类别 hQ,ch[j'
accounting date 记帐日期;会计结算日期 Uf:`
accounting for money 款项核算 ],@rS9K
Accounting Officer 会计主任 e>} s;H,
accounting period 会计报告期;会计期 [<lHCQXJ/
accounting policy 会计政策;会计方针 ;5]Lf$tZ
accounting practice 会计惯例 [^WC lRF
accounting principle 会计准则 ((YMVe
accounting record 会计记录 j8v8uZ;x
accounting report 会计报告 -o^7r@6
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D$w6V
Accounting Society of China 中国会计学会 m~iXl,r
accounting statement 会计报表 8}I$'x
accounting system 会计制度;会计系统 qzYwt]GNS
accounting transaction 会计事项;帐务交易 29;?I3<
*
accounting treatment 会计处理 ]~Rho_mq#
accounting year 会计年度 &|s0P
accretion 增值;添加 K^
vIUZ>
accrual 应计项目;应累算数目 hE-h`'ha`
accrual basis 应计制;权责发生制 -$pzl,^ h
accrual basis accounting 应计制会计;权责发生制会计 u4t7Ie*Q
accrue 应累算;应计 1T"`vtR
accrued benefit 应累算利益 S5gyr&dm
accrued charges 应计费用 ef8s<5"4
accrued cumulative preference share dividend 应累算的累积优先股股息 Yxr>"KH6a
accrued expenses 应累算费用 8r*E-akuyr
accrued interest payable 应付利息;应计未付利息 d`QN^)F0#
accrued interest receivable 应收利息;应计未收利息 w#ZoZZ wh
accrued right 累算权益 ;"a=gr
accruing profit 应累算的利润 iN bIp"W
accumulated fiscal reserve 累积财政储备 { }:#G
accumulated profit 累积利润;滚存溢利 3lf=b~Zi)
accumulated reserve 累积储备 G!Op~p@Jm
accumulation of surplus income 累积收益盈余 4Gk
WRu1
acquired assets 既得资产 ]&o$b ]
acquisition 收购;购置;取得
RVZ")Z(
acquisition cost 购置成本 2i)^!c
acquisition expenses 购置费用 OSRp0G20k\
acquisition of 100% interest 收购全部股权 DBo%fYst
acquisition of control 取得控制权 L^r#o-H<
acquisition of fixed assets 购置固定资产 aZH:#lUlj
acquisition of shell “买壳” ty8q11[8
acquisition price 收购价 eQ$Y0qH1E
act of God 天灾 ;@mS^ik")$
acting partner 执事合伙人 n4O]8C'lW9
active market 买卖活跃的市场;交投畅旺的市场;旺市 mUNn%E:7@{
active partner 积极参与的合伙人 .N,bIQnj
active trading 交投活跃 Xc =Y
actual circulation 实际流通
oI?3<M^
actual cost 实际成本 EuEZ D+
actual expenditure 实际开支;实际支出 Uf1!qP/H?
actual income 实际入息;实际收入;实际收益 'f#{{KA
actual market 现货市场 piJu+tUy
actual price 现货价;实际价格 ^PDJ0k/u1
actual profit 实际利润 zG }@0
actual quotation 实盘;实际价位;实际报价 e6`Jbu+J<f
actual year basis 按实际年度计算 X1DF*wI
actuals 实货 E~DQ-z
actuarial investigation 精算调查
e2AX0(
actuarial principle 精算原则 R
actuarial report 精算师报告 U'k*_g
Actuarial Society of Hong Kong 香港精算学会 .u)X3..J
actuarial valuation 精算师估值 I&fozO
actuary 精算师 OTvPU kp*
ad referendum agreement 暂定协议;有待覆核的协定 EGGWrl}1
ad valorem duty 从价税;按值征税 9"N~yKa`"K
ad valorem duty system 从价税制 .r|tSfm6
ad valorem fee 从价费 q}b
dxa
ad valorem tariff 从价关税 z{8bvuE
additional allowance 额外免税额 |'e^QpU5
additional amount for unexpired risk 未过期风险的额外款额 ]Oe2JfJwx
additional assessable profit 补加应评税利润 5-FQMXgThc
additional assessment 补加评税 ;(b9#b.
additional commitment 额外承担 /}((l%U E.
additional commitment vote 额外承担拨款 E:,/!9n
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EB0TTJR?#
additional dependent parent allowance 供养父母额外免税额 OsTc5K.U~
additional provision 额外拨款 s%vis{2
additional stamp duty 附加印花税 fJ=0HNmX
additional tax 补加税罚款;补加税款 ZFiee|,q
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~Z -Vs
adjudged bankrupt 被裁定破产 |5X^u+_
adjudicated bankrupt 裁定破产人 V )3KS-
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `jDTzhO~
adjudication of bankruptcy 裁定破产;宣告破产 m~w[~flgZ
adjudication of insolvency 裁定无力偿还债务 b10cuy|a/X
adjusted actual 经调整的实数;调整后的实数 Nya
QI<5D
adjusted current assets 经调整的流动资产;调整后的流动资产 <kfnpB=
adjusted figure 经调整的数字;调整后的数额 DMAIM|h
adjusted liabilities 经调整的负债;调整后的负债 {yB
s7[Wn
adjusted loss 经调整的亏损;调整后的亏损 EZgq ?l~5O
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 aFl;BhM
adjusted profit 经调整的利润;调整后的利润
+Te\H
adjusted surplus 经调整的盈余额;调整后的盈余额 T tfo^ksw
adjusted value 经调整的价值;调整后的价值 xI{)6t$`
adjustment 调整;修订;理算〔保险〕 J9..P&c\
adjustment centre 调剂中心 ^8]NxV@l
adjustment lag 调整过程的时间差距;调整时差 v|Pv 03%?7
adjustment mechanism 调整机制 ! :Y:pu0
adjustment of loss 亏损调整 gl~ecc
adjustment process 调整过程;调整程序 t DO=P
c
adjustment range 调整幅度 >d(~#Z`
administered exchange rate 受管制汇率 aJSO4W)P