A: DE."XSni
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A share A股;甲类股份 q:J,xC_sF(
abatement of tax 减税;减扣免税额 &wK%p/?
ABN AMRO Bank N.V. 荷兰银行 HWVWl~FA
above-the-line expenditure 线上项目支出;经常预算支出 IUbYw
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above-the-line receipt 线上项目收入;经常预算收入 lwQI
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ABSA Asia Limited 南非联合亚洲有限公司 m)=
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absolute change 绝对数值变更 /3'-+bp^=
absolute expenditure 实际开支 G/N'8Q)
absolute guideline figure 绝对准则数字 3MNo&0M9
absolute interest 绝对权益 .OX.z~":y
absolute order of discharge 绝对破产解除令 42ttmN1F
absolute profit margin 绝对利润幅度 %I&Hx<Hj
absolute value 实值;绝对值 7=Ew[MOmM
absolutely vested interest 绝对既得权益 k3}ymhUf
absorbed cost 已吸收成本;已分摊成本 $@}6P,mg
absorption 吸收;分摊;合并 F2!_Z=
absorption rate 吸收率;摊配率;分摊率 oPo<F5M]d%
ACB Finance Limited 亚洲商业财务有限公司 &AZr(>
acceptable form of reciprocity 合理的互惠条件 xo7H^!_
acceptable rate 适当利率;适当汇率 qyp"q{k0
acceptance agreement 承兑协议 UT==x<
acceptance for honour 参加承兑 e@NS=U` <
acceptor 承兑人;接受人;受票人 T AwA)Zg
acceptor for honour 参加承兑人 w[~$.FM/
accident insurance 意外保险 k8 ,.~HkU
Accident Insurance Association of Hong Kong 香港意外保险公会 m~(]\
accident insurance scheme 意外保险计划 |XLx6E2F
accident year basis 意外年度基准 5?kF'yksR
accommodation 通融;贷款 zw7=:<z=
accommodation bill 通融票据;空头票据 ;]KGRT
accommodation party 汇票代发人 NVcL9"ht*@
account balance 帐户余额;帐户结余 8QXxRD;0:
account book 帐簿 u"?cmg<.1
account collected in advance 预收款项
jxZR%D
account current book 往来帐簿 K /g\x0
account of after-acquired property 事后取得的财产报告 #gUM%$
account of defaulter 拖欠帐目 A_CE
pG]
account payable 应付帐款 mxGa\{D#y
account payee only [A/C payee only] 只可转帐;存入收款人帐户 _F;(#D
account receivable 应收帐款 2|qE|3&{'
account receivable report 应收帐款报表 /V$[M
account statement 结单;帐单;会计财务报表 g$EjIHb
account title 帐户名称;会计科目 YB*ZYpRVl
accountant's report 会计师报告 Y \& 4`v'
Accountant's Report Rules 会计师报告规则 b_W0tiyv%
accounting and auditing procedure 会计与审计程序;会计与核数程序 h<$V ry}
Accounting Arrangements 《会计安排》 UpN:F
accounting basis 会计基础 ^7.864
accounting by Official Receiver 破产管理署署长呈交的帐目 %a{cJ6P
Accounting Circular 《会计通告》 {h7
*a=
accounting class 会计类别 neoT\HV
accounting date 记帐日期;会计结算日期 ]9l=geZd%;
accounting for money 款项核算 y4C
_G?
Accounting Officer 会计主任 oz(<e
accounting period 会计报告期;会计期 wHx1CXC
accounting policy 会计政策;会计方针 p*-o33Ve
accounting practice 会计惯例 ?Q]&d!UCs
accounting principle 会计准则 13'tsM&
accounting record 会计记录 A@?2qX^4
accounting report 会计报告 s~Ni\SF
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %$~?DDNM
Accounting Society of China 中国会计学会 "F7g8vu
accounting statement 会计报表 KNic$:i
accounting system 会计制度;会计系统 qg 4:Vq
accounting transaction 会计事项;帐务交易 )^|zuYzN
accounting treatment 会计处理 dScit!T"
accounting year 会计年度 V=H87^b
accretion 增值;添加 yCf*ts1
accrual 应计项目;应累算数目 :\4?{,@_h
accrual basis 应计制;权责发生制 "o*F$7D!
accrual basis accounting 应计制会计;权责发生制会计 L@_IGH
accrue 应累算;应计 ']Nw{}eS`
accrued benefit 应累算利益 ";J1$a
accrued charges 应计费用 S"!nM]2L
accrued cumulative preference share dividend 应累算的累积优先股股息 ([qw#!;w;
accrued expenses 应累算费用 #6 e
accrued interest payable 应付利息;应计未付利息 #c5G"^)z
accrued interest receivable 应收利息;应计未收利息 !}9k
@=[
accrued right 累算权益 {-PD3 [f"
accruing profit 应累算的利润 g|9'Lk
accumulated fiscal reserve 累积财政储备 pa~
.[cBI
accumulated profit 累积利润;滚存溢利 Co4QWyt:
accumulated reserve 累积储备 $*Njvr7
accumulation of surplus income 累积收益盈余 xm6=l".%z
acquired assets 既得资产 G[)
Ll=
acquisition 收购;购置;取得 ' &^:@V
acquisition cost 购置成本 /(bPc12
acquisition expenses 购置费用 _bHmcK
acquisition of 100% interest 收购全部股权 V44IA[
acquisition of control 取得控制权 t,]r%
acquisition of fixed assets 购置固定资产 1 xm8w$%
acquisition of shell “买壳” 0V
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acquisition price 收购价 HpiP"Sl
act of God 天灾 ? DWF7{1
acting partner 执事合伙人 c_s=>z
active market 买卖活跃的市场;交投畅旺的市场;旺市 V2W)%c'
active partner 积极参与的合伙人 E
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active trading 交投活跃 ^8,HJG,!
actual circulation 实际流通 ex
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actual cost 实际成本 :rnn`/L
actual expenditure 实际开支;实际支出 ~c%H3e>Jcq
actual income 实际入息;实际收入;实际收益 $z"3_4a
actual market 现货市场 Z!0D97^
actual price 现货价;实际价格 ?lKFcm
actual profit 实际利润 JK4vQWy
actual quotation 实盘;实际价位;实际报价 Smzy EMT
actual year basis 按实际年度计算 h2#G
actuals 实货 X-|Lg.s
actuarial investigation 精算调查 `f,SY
actuarial principle 精算原则 ftw\oGrS
actuarial report 精算师报告 Cu3^de@h
Actuarial Society of Hong Kong 香港精算学会 9+)5 #!0
actuarial valuation 精算师估值 \Bg;}\8
X
actuary 精算师 R*lJe6
ad referendum agreement 暂定协议;有待覆核的协定 -&I)3
ad valorem duty 从价税;按值征税 494"-F 6
ad valorem duty system 从价税制 9^h0D}#@
ad valorem fee 从价费 `rzgC \
ad valorem tariff 从价关税 Nih8(pbe
additional allowance 额外免税额 ~L)9XK^15
additional amount for unexpired risk 未过期风险的额外款额 PE4#dx^
additional assessable profit 补加应评税利润 $TyV<
G
additional assessment 补加评税 `bw>.Ay
additional commitment 额外承担 1K.i>]}>
additional commitment vote 额外承担拨款 )EZ#BF<0|
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PTfTT_t
additional dependent parent allowance 供养父母额外免税额 V`s
INX
additional provision 额外拨款 8Ux3,X=
additional stamp duty 附加印花税 5TqB&GP0
additional tax 补加税罚款;补加税款 -\O%f)R
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0Ah'G
adjudged bankrupt 被裁定破产 ^vPM\qP#g
adjudicated bankrupt 裁定破产人 o{5es
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uH7$/
adjudication of bankruptcy 裁定破产;宣告破产 :_E=&4&g
adjudication of insolvency 裁定无力偿还债务 T~@$WM(
adjusted actual 经调整的实数;调整后的实数 't'~p#$,F
adjusted current assets 经调整的流动资产;调整后的流动资产 |giV<Sj
adjusted figure 经调整的数字;调整后的数额 4n_f7'GZg
adjusted liabilities 经调整的负债;调整后的负债 =oz$uD}?
adjusted loss 经调整的亏损;调整后的亏损 <\l@`x96"D
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 2MaHD}1Jw
adjusted profit 经调整的利润;调整后的利润 j#mo Vq
adjusted surplus 经调整的盈余额;调整后的盈余额 wPdp!h7B~N
adjusted value 经调整的价值;调整后的价值 ;/T=ctIs
adjustment 调整;修订;理算〔保险〕 3m:[o`L
adjustment centre 调剂中心 1;Bgt v$
adjustment lag 调整过程的时间差距;调整时差 -8H0f-1
adjustment mechanism 调整机制 ?hu}wl)
adjustment of loss 亏损调整 ,)-7f|
adjustment process 调整过程;调整程序 '}3@D$YiM%
adjustment range 调整幅度 faH113nc
administered exchange rate 受管制汇率 yzJ
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