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A share A股;甲类股份 |7`Vw Z
abatement of tax 减税;减扣免税额 R~w(]
ABN AMRO Bank N.V. 荷兰银行 m4Wn$Z
above-the-line expenditure 线上项目支出;经常预算支出 &OhKx
above-the-line receipt 线上项目收入;经常预算收入 .4!N#'
ABSA Asia Limited 南非联合亚洲有限公司 EkSTN
absolute change 绝对数值变更 iW"L
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absolute expenditure 实际开支 2J4
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absolute guideline figure 绝对准则数字 :GK{JP
absolute interest 绝对权益 D hZtiqL#_
absolute order of discharge 绝对破产解除令 7Xad2wXn
absolute profit margin 绝对利润幅度 3^Yk?kFE
absolute value 实值;绝对值 ~#a1]w
absolutely vested interest 绝对既得权益 BE"nyTQ
absorbed cost 已吸收成本;已分摊成本 w ^<Y5K
absorption 吸收;分摊;合并 50DPzn
absorption rate 吸收率;摊配率;分摊率 Ix"c<1I
ACB Finance Limited 亚洲商业财务有限公司 jm-0]ugY&`
acceptable form of reciprocity 合理的互惠条件 E
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acceptable rate 适当利率;适当汇率 &YT7>z,
acceptance agreement 承兑协议 o~-X7)]
acceptance for honour 参加承兑 R^B2J+O
acceptor 承兑人;接受人;受票人 [QZ~~(R
acceptor for honour 参加承兑人 btOTDqG`a
accident insurance 意外保险 .@6]_h;
Accident Insurance Association of Hong Kong 香港意外保险公会 ax^${s|{-
accident insurance scheme 意外保险计划 K%pmE?%,8
accident year basis 意外年度基准 oy r2lfz*
accommodation 通融;贷款 ,\IqKRcYU
accommodation bill 通融票据;空头票据 2 !;4mij,
accommodation party 汇票代发人 4|$D.`Wu
account balance 帐户余额;帐户结余 =` i 7?
account book 帐簿 S-rqrbr|AT
account collected in advance 预收款项 <;6
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account current book 往来帐簿 f<w*l<@
account of after-acquired property 事后取得的财产报告 Vw{Ys6q
account of defaulter 拖欠帐目 o`77gkLO
account payable 应付帐款 GwW#Ww;Oc
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9iF e^^<ss
account receivable 应收帐款 :>X7(&j8
account receivable report 应收帐款报表 sRZ:9de+
account statement 结单;帐单;会计财务报表 7&At_l_
account title 帐户名称;会计科目 iO!lG
accountant's report 会计师报告 ^TEODKS
Accountant's Report Rules 会计师报告规则 "qj[[LQ
accounting and auditing procedure 会计与审计程序;会计与核数程序 `U g.c
Accounting Arrangements 《会计安排》 kH&ZPAI
accounting basis 会计基础 oba*w;
accounting by Official Receiver 破产管理署署长呈交的帐目 OpL 6Y+<
Accounting Circular 《会计通告》 n21$57`4
accounting class 会计类别 xF/D YXC{8
accounting date 记帐日期;会计结算日期 .u*].As=
accounting for money 款项核算 x>J3tp$2
Accounting Officer 会计主任 T8441qo{>
accounting period 会计报告期;会计期 g\-3c=X
accounting policy 会计政策;会计方针 p&4n3%(R@
accounting practice 会计惯例 &!a2%%1#N
accounting principle 会计准则 A$F;fCV*
accounting record 会计记录 ]T51;j'48
accounting report 会计报告 jkP70Is
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 - X_w&
Accounting Society of China 中国会计学会 z}8YrVr@
accounting statement 会计报表 J
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accounting system 会计制度;会计系统 Dgm%Ng
accounting transaction 会计事项;帐务交易 !p&'so^-W
accounting treatment 会计处理 ? g{,MP5
accounting year 会计年度 68c;
Vb
accretion 增值;添加 ~1'468
accrual 应计项目;应累算数目 z`5I1#PVA
accrual basis 应计制;权责发生制
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accrual basis accounting 应计制会计;权责发生制会计 VjqdKQeVq
accrue 应累算;应计 e\_6/j7'
accrued benefit 应累算利益 Dq?HUb^
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accrued charges 应计费用 M([H\^\:
accrued cumulative preference share dividend 应累算的累积优先股股息 \!QF9dP4
accrued expenses 应累算费用 E
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accrued interest payable 应付利息;应计未付利息 >>bYg
accrued interest receivable 应收利息;应计未收利息 k@aP&Z~
accrued right 累算权益 %~5Q^3$O
accruing profit 应累算的利润 `fkrik
accumulated fiscal reserve 累积财政储备 | q16%6q
accumulated profit 累积利润;滚存溢利 X{xJ*T y'
accumulated reserve 累积储备 WHZng
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accumulation of surplus income 累积收益盈余 sOxdq"E
acquired assets 既得资产 YhT1P fl
acquisition 收购;购置;取得 t4k'9Y:
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acquisition cost 购置成本 62x< rph
acquisition expenses 购置费用 3K!0 4\
acquisition of 100% interest 收购全部股权 LQ@|M.$A
acquisition of control 取得控制权 V3W85_*
acquisition of fixed assets 购置固定资产 (YJAT
acquisition of shell “买壳” 4@e!D Du
acquisition price 收购价 ];d:z[\P
act of God 天灾 otVyuh
acting partner 执事合伙人 E@jl: -*E
active market 买卖活跃的市场;交投畅旺的市场;旺市 DiQkT R
active partner 积极参与的合伙人 pmyM&'#Id
active trading 交投活跃 gwaC?tf[
actual circulation 实际流通 ePRM v
actual cost 实际成本 ,Q#tA|:8j
actual expenditure 实际开支;实际支出 R
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actual income 实际入息;实际收入;实际收益 \u
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actual market 现货市场 :J`!'{r
actual price 现货价;实际价格 ]A]E)*
actual profit 实际利润 V&oT':%q
actual quotation 实盘;实际价位;实际报价 d+2O^of:T
actual year basis 按实际年度计算 |J Q:.h
actuals 实货 ~}0hN]*G
actuarial investigation 精算调查 ZU.)K>'
actuarial principle 精算原则 0^&R7Rv c
actuarial report 精算师报告 cNr][AzU@
Actuarial Society of Hong Kong 香港精算学会 0*;9CH=BE
actuarial valuation 精算师估值 ^1,Eo2yN
actuary 精算师 :
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ad referendum agreement 暂定协议;有待覆核的协定 UVCMB_T
ad valorem duty 从价税;按值征税 UeQ
9G
ad valorem duty system 从价税制 oZ>`Qu
ad valorem fee 从价费 }
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ad valorem tariff 从价关税 ,q@(L
additional allowance 额外免税额 ) .-(-6=R
additional amount for unexpired risk 未过期风险的额外款额 ;k&k#>L!K
additional assessable profit 补加应评税利润 p@8^gc
additional assessment 补加评税 #8f"}>U9.,
additional commitment 额外承担 khN:+V|
additional commitment vote 额外承担拨款 Rf(x^J{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YeExjC
additional dependent parent allowance 供养父母额外免税额 mERZ_[a2
additional provision 额外拨款 /-K dCp~
additional stamp duty 附加印花税 30(m-D$K>9
additional tax 补加税罚款;补加税款 &]yJCzo]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ;Q>3N(
adjudged bankrupt 被裁定破产 9Oo*8wvGG
adjudicated bankrupt 裁定破产人 uCP6;~Ns
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g.Caapy
adjudication of bankruptcy 裁定破产;宣告破产 x$5nLS2.
adjudication of insolvency 裁定无力偿还债务 <#p|z`N
adjusted actual 经调整的实数;调整后的实数 `^bvj]>l
adjusted current assets 经调整的流动资产;调整后的流动资产 \eMYw7y5M
adjusted figure 经调整的数字;调整后的数额 .xz,pn}
adjusted liabilities 经调整的负债;调整后的负债 @2~O^5[>
adjusted loss 经调整的亏损;调整后的亏损 jdg
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adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 qgC-@I
adjusted profit 经调整的利润;调整后的利润 R#7+
adjusted surplus 经调整的盈余额;调整后的盈余额 7z&adkG:
adjusted value 经调整的价值;调整后的价值 [rUh;_b\D
adjustment 调整;修订;理算〔保险〕 t1:S!@
adjustment centre 调剂中心 ;c
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adjustment lag 调整过程的时间差距;调整时差 jRdhLs,M9
adjustment mechanism 调整机制 A D}}>v
adjustment of loss 亏损调整 '^F|k`$r
adjustment process 调整过程;调整程序 Ss<_K>wk
adjustment range 调整幅度 3dxnh,]&@
administered exchange rate 受管制汇率 %is,t<G