A: ,MmX(O0
=!V-V}KK-
A share A股;甲类股份 9fj8r3 F#
abatement of tax 减税;减扣免税额 PQ}owEJ2eM
ABN AMRO Bank N.V. 荷兰银行 F\)?Ntj)>@
above-the-line expenditure 线上项目支出;经常预算支出 B%L dH
above-the-line receipt 线上项目收入;经常预算收入 t XbMP
ABSA Asia Limited 南非联合亚洲有限公司 54^2=bp
absolute change 绝对数值变更 Z(~v{c %<
absolute expenditure 实际开支 [k<w'n*
absolute guideline figure 绝对准则数字 q]^Q?r<g::
absolute interest 绝对权益 EN\
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absolute order of discharge 绝对破产解除令 GIs
*;ps7w
absolute profit margin 绝对利润幅度 Z%_m<Nf8T
absolute value 实值;绝对值 ]b&"](A
absolutely vested interest 绝对既得权益 Bh%Yu*.f
absorbed cost 已吸收成本;已分摊成本 RaX:&PE
absorption 吸收;分摊;合并 [VL+X^
absorption rate 吸收率;摊配率;分摊率 JvI6+[
ACB Finance Limited 亚洲商业财务有限公司 gf]k@-)
acceptable form of reciprocity 合理的互惠条件 xGBp+j1H
acceptable rate 适当利率;适当汇率 GcHy`bQbiX
acceptance agreement 承兑协议 i*3*)l y
acceptance for honour 参加承兑 sX,."@[
acceptor 承兑人;接受人;受票人 *~b}]M700
acceptor for honour 参加承兑人 K'DRX85F
accident insurance 意外保险 /Y7YyjMi
Accident Insurance Association of Hong Kong 香港意外保险公会 v"~0 3-SX
accident insurance scheme 意外保险计划 C8oAl3d+h
accident year basis 意外年度基准 U6sPJc<
accommodation 通融;贷款 V\=QAN^
accommodation bill 通融票据;空头票据 IT5a/;J
accommodation party 汇票代发人
9Q. }jV
account balance 帐户余额;帐户结余 >'MT]@vez
account book 帐簿 eGEeWJ}[$
account collected in advance 预收款项 k O8W>
account current book 往来帐簿 F Tk`Mq
account of after-acquired property 事后取得的财产报告 $HE ?B{
account of defaulter 拖欠帐目 =eB^(!M
account payable 应付帐款 @qaK5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -Y:^<C^^&8
account receivable 应收帐款 ymr#OP$<S
account receivable report 应收帐款报表 l`M7a9*U
account statement 结单;帐单;会计财务报表 V39`J*fI
account title 帐户名称;会计科目 Gd:fh5u':
accountant's report 会计师报告 C3#mmiL-
Accountant's Report Rules 会计师报告规则 0+P[0
accounting and auditing procedure 会计与审计程序;会计与核数程序 `{
6K~(
Accounting Arrangements 《会计安排》 rO;Vr},3\%
accounting basis 会计基础 6+Bccqn|
accounting by Official Receiver 破产管理署署长呈交的帐目 S(Ej:
H
Accounting Circular 《会计通告》 )V6<'>1WZ
accounting class 会计类别 ~a
RK=i$F
accounting date 记帐日期;会计结算日期 S @WzvM
accounting for money 款项核算 5Y}=,v*h}
Accounting Officer 会计主任 5jS8{d0
accounting period 会计报告期;会计期 rF>7
>wq
accounting policy 会计政策;会计方针 NR@n%p
accounting practice 会计惯例 3R|C$+Sc
accounting principle 会计准则 :~gG]|F
accounting record 会计记录 7z@Jw
accounting report 会计报告 =w#sCy
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~,:
FZ1wh
Accounting Society of China 中国会计学会 X7~AqG
accounting statement 会计报表
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accounting system 会计制度;会计系统 _w\A=6=q|
accounting transaction 会计事项;帐务交易 aIsT"6A~{
accounting treatment 会计处理 QaAWO
accounting year 会计年度 <6(&w9WY
accretion 增值;添加 zwE
Z?m!
accrual 应计项目;应累算数目 D$OUy}[2`.
accrual basis 应计制;权责发生制 z:+fiJB_
accrual basis accounting 应计制会计;权责发生制会计 l^,"^vz
accrue 应累算;应计 pk&;5|cCD
accrued benefit 应累算利益 Sph:OX8
accrued charges 应计费用 {G^f/%
accrued cumulative preference share dividend 应累算的累积优先股股息 q8_8rp-@
accrued expenses 应累算费用 r: :LQ$
accrued interest payable 应付利息;应计未付利息 [ {|868
accrued interest receivable 应收利息;应计未收利息 ]=EYju@
accrued right 累算权益 [fjP.kw;J
accruing profit 应累算的利润 Xu+^41
accumulated fiscal reserve 累积财政储备 *53@%9 {u
accumulated profit 累积利润;滚存溢利 Z91GM1lrf8
accumulated reserve 累积储备 | @Mx?(
accumulation of surplus income 累积收益盈余 ivb?B,Lz0
acquired assets 既得资产 zQNkjQ{mx
acquisition 收购;购置;取得 ;I5u"MDHGI
acquisition cost 购置成本 m+7/ebj{A
acquisition expenses 购置费用 (aQNe{D#
acquisition of 100% interest 收购全部股权 :Q@qR((&o
acquisition of control 取得控制权 F4|Z:e,Hr
acquisition of fixed assets 购置固定资产 5?{ytNCY
acquisition of shell “买壳” ET[vJnReC
acquisition price 收购价 TjswB#
act of God 天灾 nR2pqaKc
acting partner 执事合伙人 PAUepO_
active market 买卖活跃的市场;交投畅旺的市场;旺市 c<c"n'
active partner 积极参与的合伙人 ;94e
active trading 交投活跃 1m5=Nu
actual circulation 实际流通 gq +|Hr
actual cost 实际成本 u#c3T'E
actual expenditure 实际开支;实际支出 #Xa TUT
actual income 实际入息;实际收入;实际收益 MS~|F^g
actual market 现货市场 p!wx10b
actual price 现货价;实际价格 2VgDM6h
actual profit 实际利润 M~uX!bDH
actual quotation 实盘;实际价位;实际报价 0OrT{jo
actual year basis 按实际年度计算 .e,(}_[[<
actuals 实货 fZH";_"1
actuarial investigation 精算调查 {f9jK@%Gy
actuarial principle 精算原则 hj_%'kk-A
actuarial report 精算师报告 4-wCk=I
Actuarial Society of Hong Kong 香港精算学会 9AGf4tuy
actuarial valuation 精算师估值 {#]vvO2~$
actuary 精算师 n:#
gKR-J
ad referendum agreement 暂定协议;有待覆核的协定 ox2?d<dC6
ad valorem duty 从价税;按值征税 >Wbt_%dKy
ad valorem duty system 从价税制 .-[d6Pnw
ad valorem fee 从价费 e7cqm*Qi
ad valorem tariff 从价关税 "kHQ}#6r
additional allowance 额外免税额 "{&?t}rj+
additional amount for unexpired risk 未过期风险的额外款额 LG/6_t}
additional assessable profit 补加应评税利润 T/$6ov+K
additional assessment 补加评税 dg?[gD8!4&
additional commitment 额外承担 Xaca=tsO
additional commitment vote 额外承担拨款 jQgy=;?Lwm
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^-24S#KE
additional dependent parent allowance 供养父母额外免税额 wP <)
additional provision 额外拨款 FuKp`T-H
additional stamp duty 附加印花税 0)?.rthk4S
additional tax 补加税罚款;补加税款 )l|/lj
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7a4b,-93
adjudged bankrupt 被裁定破产 E[Rd=/P6
adjudicated bankrupt 裁定破产人 xXJl Qbs
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Pz/bne;=
adjudication of bankruptcy 裁定破产;宣告破产 t.7KS:
adjudication of insolvency 裁定无力偿还债务 [ ;
$(;
adjusted actual 经调整的实数;调整后的实数 k!^Au8Up?
adjusted current assets 经调整的流动资产;调整后的流动资产 NFEF{|}BM
adjusted figure 经调整的数字;调整后的数额 '4L0=G:A<q
adjusted liabilities 经调整的负债;调整后的负债 v`Iw:?)%
adjusted loss 经调整的亏损;调整后的亏损 nisW<Q`uB
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 #:Tb(R
adjusted profit 经调整的利润;调整后的利润 _"Bh
3 7
adjusted surplus 经调整的盈余额;调整后的盈余额 =xa:>Vh#
adjusted value 经调整的价值;调整后的价值 FBR]) h'Z
adjustment 调整;修订;理算〔保险〕 xux
j
adjustment centre 调剂中心 "8'
aZ.P
adjustment lag 调整过程的时间差距;调整时差 3V,$FS]
adjustment mechanism 调整机制 ?0U.1N
adjustment of loss 亏损调整 {NS6y \,
adjustment process 调整过程;调整程序 4^KeA".
adjustment range 调整幅度 ^o*$OM7x
administered exchange rate 受管制汇率 :dZq!1~t