A: iR4!X()
%<'
PSri
A share A股;甲类股份 W
sDFui
abatement of tax 减税;减扣免税额 UC?i>HsJrX
ABN AMRO Bank N.V. 荷兰银行 4:qM'z
above-the-line expenditure 线上项目支出;经常预算支出 p}k\l dmh{
above-the-line receipt 线上项目收入;经常预算收入 'M3V#5l)@|
ABSA Asia Limited 南非联合亚洲有限公司 o%?~9rf]]
absolute change 绝对数值变更 RhumNP<M
absolute expenditure 实际开支 r`d.Wy Zj
absolute guideline figure 绝对准则数字 ?L6ACi`9
absolute interest 绝对权益 r!O4]j_3
absolute order of discharge 绝对破产解除令 GZNfx8zsY+
absolute profit margin 绝对利润幅度 !\N|$-
M
absolute value 实值;绝对值 e{`DvfY21
absolutely vested interest 绝对既得权益 >[TJ-%V>oR
absorbed cost 已吸收成本;已分摊成本 M9dUo7
absorption 吸收;分摊;合并 %z AN@
absorption rate 吸收率;摊配率;分摊率 /mFa*~dj2
ACB Finance Limited 亚洲商业财务有限公司 ^[-3qi
acceptable form of reciprocity 合理的互惠条件 uHpSE?y/
acceptable rate 适当利率;适当汇率 e(sV4Z~
acceptance agreement 承兑协议
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acceptance for honour 参加承兑 Km,:7#aV
acceptor 承兑人;接受人;受票人 *61G
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acceptor for honour 参加承兑人 Rac4a@hZ
accident insurance 意外保险 s4Y7x.-
Accident Insurance Association of Hong Kong 香港意外保险公会 rQD7ZN_ R
accident insurance scheme 意外保险计划 'P<T,:z?
accident year basis 意外年度基准 nV+]jQ~o
accommodation 通融;贷款 p+d?k"WN?
accommodation bill 通融票据;空头票据 7Ys\=W1
accommodation party 汇票代发人 rD SUhO{V
account balance 帐户余额;帐户结余 N"#=Q=)x
account book 帐簿 L#NW<T
account collected in advance 预收款项 <)$b=z
account current book 往来帐簿 b0"R |d[i
account of after-acquired property 事后取得的财产报告 +b6kU{
account of defaulter 拖欠帐目 %y}l^P5z
account payable 应付帐款 4+
_r0
account payee only [A/C payee only] 只可转帐;存入收款人帐户 5qx$=6PT
account receivable 应收帐款 NKS-G2Y<P
account receivable report 应收帐款报表 U `<?~Bz
account statement 结单;帐单;会计财务报表 \hT=U*dMR
account title 帐户名称;会计科目 yu]nK-Y7S
accountant's report 会计师报告 \Z%V)ZRi=
Accountant's Report Rules 会计师报告规则 \LZVazXD
accounting and auditing procedure 会计与审计程序;会计与核数程序 W-ll2b
Accounting Arrangements 《会计安排》 ;NeN2 |I]
accounting basis 会计基础 CNF3".a
accounting by Official Receiver 破产管理署署长呈交的帐目 4w-P%-4
Accounting Circular 《会计通告》 _f5n
t:-
accounting class 会计类别 vx8-~Oq{|;
accounting date 记帐日期;会计结算日期 b".e6zev
accounting for money 款项核算 t=$Hv
Accounting Officer 会计主任 Mee+bp
accounting period 会计报告期;会计期 *wetPt)~v_
accounting policy 会计政策;会计方针 -v7O*xm"
accounting practice 会计惯例 z^r
accounting principle 会计准则 T1Y
_Jf*KJ
accounting record 会计记录 woCFkO;'O
accounting report 会计报告 JHZ`LWq
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P_f^gB7
Accounting Society of China 中国会计学会 H%AC *,
accounting statement 会计报表 zL,B?
accounting system 会计制度;会计系统 oDEvh
NT
accounting transaction 会计事项;帐务交易 $5n6C7
accounting treatment 会计处理 >m;
*Zk`
accounting year 会计年度 P<WCW3!JZ
accretion 增值;添加 79JU
accrual 应计项目;应累算数目
:pZWFJ34{
accrual basis 应计制;权责发生制 O A9G]
8k
accrual basis accounting 应计制会计;权责发生制会计 ,S7g=(27(
accrue 应累算;应计 l
/\n7:
accrued benefit 应累算利益 nm597WeZp
accrued charges 应计费用 N}tiaL4
accrued cumulative preference share dividend 应累算的累积优先股股息 g
`B
tG
accrued expenses 应累算费用 Y +9OP
accrued interest payable 应付利息;应计未付利息 Y]R;>E5o|
accrued interest receivable 应收利息;应计未收利息 aV'r
oxM
accrued right 累算权益 >^fkHbgNQ
accruing profit 应累算的利润 XV>
)[Nd\H
accumulated fiscal reserve 累积财政储备 (ug^2WG
Yq
accumulated profit 累积利润;滚存溢利 wpLC,
accumulated reserve 累积储备 .:)nG
(7f<
accumulation of surplus income 累积收益盈余 s,|s;w*.
acquired assets 既得资产 O~WT$
acquisition 收购;购置;取得 .}.63T$h9
acquisition cost 购置成本 C_JDQByfL
acquisition expenses 购置费用 M)1?$'Aq
acquisition of 100% interest 收购全部股权 $J]b+Bp
acquisition of control 取得控制权 Ck
J\v%JAW
acquisition of fixed assets 购置固定资产 f\~OG#AaX
acquisition of shell “买壳” ]VU a$$
acquisition price 收购价 ;%H/^b.c
act of God 天灾 .% rB-vO:g
acting partner 执事合伙人 If*t$f>y4N
active market 买卖活跃的市场;交投畅旺的市场;旺市 1hQeuG
active partner 积极参与的合伙人
Kq*D_Rh2
active trading 交投活跃 CI };$4W~
actual circulation 实际流通 iEJY[P1
actual cost 实际成本 _Bh ^<D-
actual expenditure 实际开支;实际支出 jml
4YaG Z
actual income 实际入息;实际收入;实际收益 {IlX@qWr
actual market 现货市场 ;ESuj
'*t
actual price 现货价;实际价格 ]"Qm25`Qz
actual profit 实际利润 j\Z/R1RcW
actual quotation 实盘;实际价位;实际报价 '&.QW$B\B_
actual year basis 按实际年度计算 rprtp5C g
actuals 实货 `T]1u4^E
actuarial investigation 精算调查 !
h "6h
actuarial principle 精算原则 B
.-1wZl
actuarial report 精算师报告 C/w!Y)nB=
Actuarial Society of Hong Kong 香港精算学会 m:1f7Z>
actuarial valuation 精算师估值 "$VqOSo
actuary 精算师 x*" 0dYH
ad referendum agreement 暂定协议;有待覆核的协定 itmdY!;<
ad valorem duty 从价税;按值征税 3'H 1T
ad valorem duty system 从价税制 I C6}s
ad valorem fee 从价费 c8'!>#$
ad valorem tariff 从价关税 vl'2O7
additional allowance 额外免税额 f;k'dqlv
additional amount for unexpired risk 未过期风险的额外款额 ^\X-eeA
additional assessable profit 补加应评税利润 n2JwZ?
additional assessment 补加评税 xgi/,Nk '
additional commitment 额外承担 wlM"Zt
additional commitment vote 额外承担拨款 zMUifMiAj
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7;UUS1
additional dependent parent allowance 供养父母额外免税额 _;Q1PgT
additional provision 额外拨款 BN?OvQ
additional stamp duty 附加印花税 nzdJ*C
additional tax 补加税罚款;补加税款 Zljj
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ].j;d2xT\
adjudged bankrupt 被裁定破产 F .(zS(q
adjudicated bankrupt 裁定破产人 XkWO
-L
adjudication fee 裁定费;评定印花税额手续费;评估契据费 U2D
E"
adjudication of bankruptcy 裁定破产;宣告破产 "1P>,\Sjg
adjudication of insolvency 裁定无力偿还债务 pD+_ K
adjusted actual 经调整的实数;调整后的实数 eN/o}<(e
adjusted current assets 经调整的流动资产;调整后的流动资产 /GK1}h
adjusted figure 经调整的数字;调整后的数额 5,0fL
adjusted liabilities 经调整的负债;调整后的负债 b-1cA1#_cP
adjusted loss 经调整的亏损;调整后的亏损 <4gT8kQ$x
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 nH#|]gVI
adjusted profit 经调整的利润;调整后的利润 Qg \OJmv
adjusted surplus 经调整的盈余额;调整后的盈余额 P+m{hn~%
adjusted value 经调整的价值;调整后的价值 BnLM ;5
>
adjustment 调整;修订;理算〔保险〕 ZE ())W"
adjustment centre 调剂中心 <mm.b
adjustment lag 调整过程的时间差距;调整时差 liW0v!jBo
adjustment mechanism 调整机制 p?mQ\O8F
adjustment of loss 亏损调整 Xgge_`T9
adjustment process 调整过程;调整程序 J!$q"0G'WT
adjustment range 调整幅度 >Jl(9)e
administered exchange rate 受管制汇率 <5s51b <