A: wf8GH}2A
^"d!(npw
A share A股;甲类股份 #Ua+P(1q
abatement of tax 减税;减扣免税额 ;qF#!Kb5
ABN AMRO Bank N.V. 荷兰银行 4f?Y'+>Z,
above-the-line expenditure 线上项目支出;经常预算支出
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above-the-line receipt 线上项目收入;经常预算收入 \O
w-o0
ABSA Asia Limited 南非联合亚洲有限公司 Nl^{w'X0h
absolute change 绝对数值变更
iEf6oM
absolute expenditure 实际开支 @BZ6{@*
absolute guideline figure 绝对准则数字 kGZ_/"iuO
absolute interest 绝对权益 a+CHrnU\;
absolute order of discharge 绝对破产解除令 fuxBoB
absolute profit margin 绝对利润幅度 yEfV8aY'*
absolute value 实值;绝对值 R.EA5X|_
absolutely vested interest 绝对既得权益
Bjz\L0d
absorbed cost 已吸收成本;已分摊成本 M7(vI4V
absorption 吸收;分摊;合并 6_wf $(im
absorption rate 吸收率;摊配率;分摊率 T$'GFA
ACB Finance Limited 亚洲商业财务有限公司 t;@VsQ8
acceptable form of reciprocity 合理的互惠条件 G'<J8;B*
t
acceptable rate 适当利率;适当汇率 aO]0|<2
j
acceptance agreement 承兑协议 fFfH9 cl!
acceptance for honour 参加承兑 ZN2g(
acceptor 承兑人;接受人;受票人 L/w9dk*uv
acceptor for honour 参加承兑人 Aghcjy|j
accident insurance 意外保险 q(Y<cJ?X
Accident Insurance Association of Hong Kong 香港意外保险公会 w\'Zcw,d
accident insurance scheme 意外保险计划 J(\"\Z
accident year basis 意外年度基准 o4b!U %
accommodation 通融;贷款 _=_]Yx
accommodation bill 通融票据;空头票据 r'p;Nj.
accommodation party 汇票代发人 )
-9G*3
account balance 帐户余额;帐户结余 6?0^U 9
account book 帐簿 |*N.SS
account collected in advance 预收款项 PZF>ia}
account current book 往来帐簿 b\%=mN
account of after-acquired property 事后取得的财产报告 g]V}azLr
account of defaulter 拖欠帐目 %T UljX K}
account payable 应付帐款 X?b]5?K;r
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2oAPJU
POJ
account receivable 应收帐款 <4y
1[/S
account receivable report 应收帐款报表 ZbYwuyHk(3
account statement 结单;帐单;会计财务报表 fz
W%(.tc\
account title 帐户名称;会计科目 l{4=La{?j
accountant's report 会计师报告 TD-d5P^Kek
Accountant's Report Rules 会计师报告规则 p1HU2APFP
accounting and auditing procedure 会计与审计程序;会计与核数程序 \K)"@gdW
Accounting Arrangements 《会计安排》 <GShm~XD2
accounting basis 会计基础 A>$VkGo
accounting by Official Receiver 破产管理署署长呈交的帐目 "RH2%
Accounting Circular 《会计通告》 qeCx.Z
accounting class 会计类别 )}?'1ciHI
accounting date 记帐日期;会计结算日期 <> f
accounting for money 款项核算 _y)#N<
Accounting Officer 会计主任 I<.3"F1}
accounting period 会计报告期;会计期 vZC2F
accounting policy 会计政策;会计方针 Um\Nd#=:
accounting practice 会计惯例 kRskeMr:Rd
accounting principle 会计准则 HB\y [:E
accounting record 会计记录 $.(>Sj1
accounting report 会计报告 nD.4c-hd$q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z\xR+3
Accounting Society of China 中国会计学会 DT(A~U<y
accounting statement 会计报表 r]km1SrS
accounting system 会计制度;会计系统 !xMyk>%2
accounting transaction 会计事项;帐务交易 7I`e5\ u
accounting treatment 会计处理 IBU(Hm1,
accounting year 会计年度 KS'? DO
accretion 增值;添加
T"t3e=xA
accrual 应计项目;应累算数目 [S":~3^B6
accrual basis 应计制;权责发生制 E'$r#k:o
accrual basis accounting 应计制会计;权责发生制会计 [dsH0 D&T
accrue 应累算;应计 :n>m">4
accrued benefit 应累算利益 $dci?7q
accrued charges 应计费用 PP&AF?C
accrued cumulative preference share dividend 应累算的累积优先股股息 lcvWx%/o@
accrued expenses 应累算费用 HPpKti7g
accrued interest payable 应付利息;应计未付利息 ro6peUL*2`
accrued interest receivable 应收利息;应计未收利息 Rs8`M8(4%
accrued right 累算权益 br<,?
accruing profit 应累算的利润 ,a< !d
accumulated fiscal reserve 累积财政储备 +"T?.,
accumulated profit 累积利润;滚存溢利 R{@WlkG}
accumulated reserve 累积储备 "sf8~P9qy
accumulation of surplus income 累积收益盈余 :,Z'/e0&
acquired assets 既得资产 QVLv}w`O
acquisition 收购;购置;取得 a9]F.Jm
acquisition cost 购置成本 .<7
M4Z
acquisition expenses 购置费用 `Sgj!/!F
acquisition of 100% interest 收购全部股权 {9:[nqX
acquisition of control 取得控制权 `G7LM55
acquisition of fixed assets 购置固定资产 ntR@[)K
acquisition of shell “买壳” 5x856RQ'
acquisition price 收购价 {w:*t)@j
act of God 天灾 cCx@VT`0
acting partner 执事合伙人 $cjwY$6
active market 买卖活跃的市场;交投畅旺的市场;旺市 HYU-F_|N=
active partner 积极参与的合伙人 $WmB
__
active trading 交投活跃 omz%:'m`~
actual circulation 实际流通 7[z^0?Pygf
actual cost 实际成本 e.-+zkQ8EI
actual expenditure 实际开支;实际支出 7QV@lR<C2R
actual income 实际入息;实际收入;实际收益 &CBW>*
B
actual market 现货市场 }
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actual price 现货价;实际价格 2E5n07,
actual profit 实际利润 a7$-gW"Z(,
actual quotation 实盘;实际价位;实际报价 1g_p`(
actual year basis 按实际年度计算 )S?. YCv?
actuals 实货 SB~HHx09
actuarial investigation 精算调查 Q1f)uwh
actuarial principle 精算原则 vge4&H3a&
actuarial report 精算师报告 VWhq+8z
Actuarial Society of Hong Kong 香港精算学会 PL"u^G`
actuarial valuation 精算师估值 5rp,xk!
actuary 精算师 pHKcKqB*13
ad referendum agreement 暂定协议;有待覆核的协定 5SV w71*
ad valorem duty 从价税;按值征税 6sceymq
ad valorem duty system 从价税制 cft/;Au{
ad valorem fee 从价费 D+4oV6}~
ad valorem tariff 从价关税 9;2{=,
additional allowance 额外免税额 Ln-UN$2~F
additional amount for unexpired risk 未过期风险的额外款额 7x>\/l(
additional assessable profit 补加应评税利润 78M%[7Cq<i
additional assessment 补加评税 {7d(B1[1
additional commitment 额外承担 VT ikLuH
additional commitment vote 额外承担拨款 OVq(u
lwi+
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !O)je>A
additional dependent parent allowance 供养父母额外免税额 xWRkg$A
additional provision 额外拨款 uwI$t
[
additional stamp duty 附加印花税 .+3~
w
additional tax 补加税罚款;补加税款 ,c]<Yu
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gvzBV
+3'
adjudged bankrupt 被裁定破产 oS>VN<
adjudicated bankrupt 裁定破产人 uuaoBf
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,I|3.4z
adjudication of bankruptcy 裁定破产;宣告破产 `@<>"ff#F
adjudication of insolvency 裁定无力偿还债务 6(pa2
adjusted actual 经调整的实数;调整后的实数 o
?,c#g
adjusted current assets 经调整的流动资产;调整后的流动资产 D9yAq'k$
adjusted figure 经调整的数字;调整后的数额 . E8Gj'yO
adjusted liabilities 经调整的负债;调整后的负债 ol3].0Vc]
adjusted loss 经调整的亏损;调整后的亏损 P>U7RX
e
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 q"LE6?hs
adjusted profit 经调整的利润;调整后的利润 bU
$f4J
adjusted surplus 经调整的盈余额;调整后的盈余额 .n\j<Kq
adjusted value 经调整的价值;调整后的价值 (e"\%p`
adjustment 调整;修订;理算〔保险〕 62.)fCQ^
adjustment centre 调剂中心 hQb3 8W[
adjustment lag 调整过程的时间差距;调整时差 }1kZF{KD<[
adjustment mechanism 调整机制 ew+>?a'&L
adjustment of loss 亏损调整 Q]1s*P
adjustment process 调整过程;调整程序
Cl>|*h+m
adjustment range 调整幅度 `;
+UWdAR
administered exchange rate 受管制汇率 PenkqDc}