A: Pa8E.<>
`~0^fSww
A share A股;甲类股份 !sJ*0
abatement of tax 减税;减扣免税额 ~o+:M0)}
ABN AMRO Bank N.V. 荷兰银行 tz).] E
D
above-the-line expenditure 线上项目支出;经常预算支出 0pC}+
+
above-the-line receipt 线上项目收入;经常预算收入 s"7$SxMT
ABSA Asia Limited 南非联合亚洲有限公司 `[&) X
absolute change 绝对数值变更 ]WO0v`xh
absolute expenditure 实际开支
d&@>P&AT
absolute guideline figure 绝对准则数字 %YH+=b:uW
absolute interest 绝对权益 MPtn$@
absolute order of discharge 绝对破产解除令 E6=JL$"
absolute profit margin 绝对利润幅度 gq'}LcV
absolute value 实值;绝对值 R?/!7
absolutely vested interest 绝对既得权益 @lYm2l^
absorbed cost 已吸收成本;已分摊成本 -$;
h+9BO
absorption 吸收;分摊;合并 ?bq S{KF
absorption rate 吸收率;摊配率;分摊率 -Tzp;o
ACB Finance Limited 亚洲商业财务有限公司 ]z%X%wL
acceptable form of reciprocity 合理的互惠条件 _`H2CXGg
acceptable rate 适当利率;适当汇率 /F(wb_!
acceptance agreement 承兑协议 m$bX;F}T
acceptance for honour 参加承兑 MKnG:)T<?l
acceptor 承兑人;接受人;受票人 0B o7EV
acceptor for honour 参加承兑人 y,i ~w |4
accident insurance 意外保险 >BDK?Y
Mx
Accident Insurance Association of Hong Kong 香港意外保险公会 :skNEY].
accident insurance scheme 意外保险计划 JB_<Haj
accident year basis 意外年度基准 /^F_~.u{
accommodation 通融;贷款 D)]U+Qk
accommodation bill 通融票据;空头票据 o9j*Yz
accommodation party 汇票代发人 sW53g$`v
account balance 帐户余额;帐户结余 {hXIP`
account book 帐簿 {N \ri{|
account collected in advance 预收款项 T;4& ^5n
account current book 往来帐簿 "<#
-#j
account of after-acquired property 事后取得的财产报告 tR!
!Q
account of defaulter 拖欠帐目 .[@TC@W
account payable 应付帐款 )YKnFSm
account payee only [A/C payee only] 只可转帐;存入收款人帐户 t,YnweH
account receivable 应收帐款 6 aE:vR2
account receivable report 应收帐款报表 DaA9fJ7a
account statement 结单;帐单;会计财务报表 ')bas#=uP
account title 帐户名称;会计科目 rzR=% >
accountant's report 会计师报告 z vM=k-Ec
Accountant's Report Rules 会计师报告规则 ,t2yw
accounting and auditing procedure 会计与审计程序;会计与核数程序 \o&\r)FX
Accounting Arrangements 《会计安排》 GH6 HdZ
accounting basis 会计基础 f>*D@TrU
accounting by Official Receiver 破产管理署署长呈交的帐目 k^JV37;bl
Accounting Circular 《会计通告》 _7)>/YK?}4
accounting class 会计类别 (9"w{pnlLc
accounting date 记帐日期;会计结算日期 0ESxsba
accounting for money 款项核算 _RT JEG
Accounting Officer 会计主任 z]^u@]@NC
accounting period 会计报告期;会计期 ^P
NE6
accounting policy 会计政策;会计方针 4*)a3jI?
accounting practice 会计惯例 17\5
NgB
accounting principle 会计准则 ]uikE2nn
accounting record 会计记录 YqJ
`eLu
accounting report 会计报告 N=JZtf/i
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GG9YAu
Accounting Society of China 中国会计学会 )\k({S
accounting statement 会计报表 3:S>MFRn.3
accounting system 会计制度;会计系统 EJ%Kr$51K
accounting transaction 会计事项;帐务交易 "vH>xBR[%
accounting treatment 会计处理 H*gX90{!2
accounting year 会计年度 2j*+^&M/
accretion 增值;添加 E#0_
y4
accrual 应计项目;应累算数目 oy;g;dtq
accrual basis 应计制;权责发生制 BE#s@-zR=p
accrual basis accounting 应计制会计;权责发生制会计 aX)k(*|
accrue 应累算;应计 +9tm9<F8
accrued benefit 应累算利益 D~(f7~c%
accrued charges 应计费用 R#n!1~ (
accrued cumulative preference share dividend 应累算的累积优先股股息 &F8N$H
accrued expenses 应累算费用
+K@wh
accrued interest payable 应付利息;应计未付利息 ytWTJ>L
accrued interest receivable 应收利息;应计未收利息 Oi?+Z:lak
accrued right 累算权益 %u)niY-g
accruing profit 应累算的利润 }#b[@3/T
accumulated fiscal reserve 累积财政储备 y{?wxg9
accumulated profit 累积利润;滚存溢利 q
JdC5z\
[
accumulated reserve 累积储备 c=^A3[AM
accumulation of surplus income 累积收益盈余 _#SCjFz
acquired assets 既得资产 oZ/z{`
acquisition 收购;购置;取得 t&oNC6
acquisition cost 购置成本 RRasX;zK
acquisition expenses 购置费用 MYmH?A
acquisition of 100% interest 收购全部股权 pZ IDGy=~
acquisition of control 取得控制权 'X$J+s}6&
acquisition of fixed assets 购置固定资产 ;b-d2R
acquisition of shell “买壳” ;PA^.RB
acquisition price 收购价 q#6K'=AC
act of God 天灾 Y*KP1=Md
acting partner 执事合伙人 b:c$EPK
active market 买卖活跃的市场;交投畅旺的市场;旺市 Yp;6.\Z8[
active partner 积极参与的合伙人 dw"Tv~
active trading 交投活跃 gdx2&~
actual circulation 实际流通 q_R^Q>ZIe
actual cost 实际成本 (L2:|1P
)
actual expenditure 实际开支;实际支出 3jJd)C R
actual income 实际入息;实际收入;实际收益 ##+f/Fxym
actual market 现货市场 ]bui"-tlK
actual price 现货价;实际价格 vhEXtjL
actual profit 实际利润 H[u[3
actual quotation 实盘;实际价位;实际报价 B=R9K3f
actual year basis 按实际年度计算 ,P T5-9 m
actuals 实货 u> @Yoyc
actuarial investigation 精算调查 ;;Y>7Kn!u
actuarial principle 精算原则 _'.YC<;
actuarial report 精算师报告 \nKpJ9!
Actuarial Society of Hong Kong 香港精算学会 d.)%C]W{
actuarial valuation 精算师估值 iVQ)hsW/
actuary 精算师 ({5`C
dVi
ad referendum agreement 暂定协议;有待覆核的协定 F4#^jat{
ad valorem duty 从价税;按值征税 F.DRGi.i
ad valorem duty system 从价税制 Tp.t.Qic
ad valorem fee 从价费 vz*'1ugaA
ad valorem tariff 从价关税 &3:U&}I
additional allowance 额外免税额 fPj*qi
additional amount for unexpired risk 未过期风险的额外款额 ]i@WZ(
additional assessable profit 补加应评税利润 4Gsb
cl{
additional assessment 补加评税 =_@Q+N*]|(
additional commitment 额外承担 B S^P&TR!
additional commitment vote 额外承担拨款 4b}94e@(N
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rmq^P;At
additional dependent parent allowance 供养父母额外免税额 jW<aAd
additional provision 额外拨款 PAcbC|y
additional stamp duty 附加印花税 `+c8;p'q
additional tax 补加税罚款;补加税款 ;Q}pmBkqB
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 pn._u`xMV
adjudged bankrupt 被裁定破产 yaw33/iN
adjudicated bankrupt 裁定破产人 )2YZ [~3
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .>;}G
sN&
adjudication of bankruptcy 裁定破产;宣告破产 B'U;i5u4'
adjudication of insolvency 裁定无力偿还债务 B|zVq=l~
adjusted actual 经调整的实数;调整后的实数 q_gsYb
adjusted current assets 经调整的流动资产;调整后的流动资产 qUuvM
adjusted figure 经调整的数字;调整后的数额 wvuh
adjusted liabilities 经调整的负债;调整后的负债 by{ *R
adjusted loss 经调整的亏损;调整后的亏损 )`V__^
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 i4p2]Nr
t
adjusted profit 经调整的利润;调整后的利润 `BGU
adjusted surplus 经调整的盈余额;调整后的盈余额 M .J
adjusted value 经调整的价值;调整后的价值 L74Sx0nk=
adjustment 调整;修订;理算〔保险〕 d$O)k+j
adjustment centre 调剂中心 Fu/{*4
adjustment lag 调整过程的时间差距;调整时差 L[LgQ7esQ
adjustment mechanism 调整机制 iJsa;|2/
adjustment of loss 亏损调整 ud@7%%
adjustment process 调整过程;调整程序 mm@)uV<\
adjustment range 调整幅度 I8]q~Q<-P
administered exchange rate 受管制汇率 YYiT,Xp<A