A: T/
CI?sn
*f~X wy"
A share A股;甲类股份 @L%9NqE`O
abatement of tax 减税;减扣免税额 TqNEU<S/t
ABN AMRO Bank N.V. 荷兰银行 XelY?Ph,,
above-the-line expenditure 线上项目支出;经常预算支出 V8>%$O
sw
above-the-line receipt 线上项目收入;经常预算收入 >Au]S`
ABSA Asia Limited 南非联合亚洲有限公司 A/W-'%+`
absolute change 绝对数值变更 "HW~|M7>(
absolute expenditure 实际开支 kb?QQ\e
absolute guideline figure 绝对准则数字 Dg]ua5jk
absolute interest 绝对权益 K1Tq7/N
absolute order of discharge 绝对破产解除令 YF=@nR$_~j
absolute profit margin 绝对利润幅度 oJK]oVX9i
absolute value 实值;绝对值 H&65X
absolutely vested interest 绝对既得权益 Ga-AhP
absorbed cost 已吸收成本;已分摊成本 x. r~e)x=
absorption 吸收;分摊;合并 im^G
{3z
absorption rate 吸收率;摊配率;分摊率 YMG{xGPtM
ACB Finance Limited 亚洲商业财务有限公司 /vFw5KUu
acceptable form of reciprocity 合理的互惠条件 ^5biD9>M
acceptable rate 适当利率;适当汇率 8jxgSB",
acceptance agreement 承兑协议 _pQ9q&i4
acceptance for honour 参加承兑 m,3?*0BMp=
acceptor 承兑人;接受人;受票人 06I'#:]
acceptor for honour 参加承兑人 JBdZ
]
accident insurance 意外保险 ;JpU4W2/
Accident Insurance Association of Hong Kong 香港意外保险公会 "sz)~Q'W5
accident insurance scheme 意外保险计划 M'D;2qo
accident year basis 意外年度基准 h"KN)xi$
accommodation 通融;贷款 >R/^|hnJ
accommodation bill 通融票据;空头票据 >Qc0g(w
accommodation party 汇票代发人 MpM-xz~
account balance 帐户余额;帐户结余 ([s}bD.9
account book 帐簿 E7+y
W
account collected in advance 预收款项 u >H^bCXI
account current book 往来帐簿 }U'fPYYi8
account of after-acquired property 事后取得的财产报告 h\KQ{-Bl
account of defaulter 拖欠帐目 q>w@W:t Z
account payable 应付帐款 (F_Wys=6
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .:c^G[CQ^9
account receivable 应收帐款 i/*&;
account receivable report 应收帐款报表 Py6c=&*
account statement 结单;帐单;会计财务报表 z6bTcs"7h
account title 帐户名称;会计科目 5aw#!K=J'
accountant's report 会计师报告 I ms?^`N
Accountant's Report Rules 会计师报告规则 .x$+7$G
accounting and auditing procedure 会计与审计程序;会计与核数程序 3A]Y=gfa
Accounting Arrangements 《会计安排》 j& f-yc'i-
accounting basis 会计基础 YMnG-'^Z
accounting by Official Receiver 破产管理署署长呈交的帐目 n.,\Z(l|0
Accounting Circular 《会计通告》 <FmrYwt
accounting class 会计类别 }:YS$'by
accounting date 记帐日期;会计结算日期 M cE$=Vv
accounting for money 款项核算 'OSZ'F3PV
Accounting Officer 会计主任 noa?p&Y1m
accounting period 会计报告期;会计期 Yd lXMddE
accounting policy 会计政策;会计方针 DqrS5!C
accounting practice 会计惯例 5)o-$1s A
accounting principle 会计准则 It!%
/Y5
accounting record 会计记录 tR!eY t
accounting report 会计报告 r#rQ3&Vn
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |~k=:sSz{
Accounting Society of China 中国会计学会 L.lmbxn
accounting statement 会计报表 mgX0@#wFn
accounting system 会计制度;会计系统 "ji4xy
accounting transaction 会计事项;帐务交易 7Q} P}9n
accounting treatment 会计处理 .Nr}V.?57
accounting year 会计年度 Fs<kMT
accretion 增值;添加 ' A= x
accrual 应计项目;应累算数目 K
4I ?1
accrual basis 应计制;权责发生制 iSo+6gu
accrual basis accounting 应计制会计;权责发生制会计 !)ey~Suh
accrue 应累算;应计 Nqp%Z7G
accrued benefit 应累算利益 Fkj\U^G
accrued charges 应计费用 9*RfOdnNe
accrued cumulative preference share dividend 应累算的累积优先股股息 cC1nC76[
accrued expenses 应累算费用 7*d}6\
%
accrued interest payable 应付利息;应计未付利息 j"HB[N
accrued interest receivable 应收利息;应计未收利息 {w}PV5<
accrued right 累算权益 F4>}mIA
accruing profit 应累算的利润 Z
<K[
accumulated fiscal reserve 累积财政储备 `4}zB#3
accumulated profit 累积利润;滚存溢利 w<&Nn`V
accumulated reserve 累积储备 ]3xnq<
accumulation of surplus income 累积收益盈余 8 wQV^G
acquired assets 既得资产 +Vt@~Z
4K
acquisition 收购;购置;取得 `Z>4}<~+
acquisition cost 购置成本 R*/%+
acquisition expenses 购置费用 {%^q8l4j
acquisition of 100% interest 收购全部股权 J %jfuj
acquisition of control 取得控制权 YN9ug3O+
acquisition of fixed assets 购置固定资产 .RH}/D
acquisition of shell “买壳” -4Zf0r1u
acquisition price 收购价 _;W}_p}q{
act of God 天灾 c^}gJ
acting partner 执事合伙人 6GMQgTY^
active market 买卖活跃的市场;交投畅旺的市场;旺市 D$;mur'
active partner 积极参与的合伙人 Xoml
active trading 交投活跃 A5z`_b4f
actual circulation 实际流通 _
mhP:O
actual cost 实际成本 }&d]Uv/4
actual expenditure 实际开支;实际支出 }E[S
%W[
actual income 实际入息;实际收入;实际收益 0!o&=Qh
actual market 现货市场 7=u\D
actual price 现货价;实际价格 ~EW
(2B{u
actual profit 实际利润 0XSZ3dY&+
actual quotation 实盘;实际价位;实际报价 @fRB0m"3
actual year basis 按实际年度计算 \evK.i*KfA
actuals 实货 (ScL C
actuarial investigation 精算调查 w'~f Z*
actuarial principle 精算原则 YMj
z,N
actuarial report 精算师报告 #JYv1F
Actuarial Society of Hong Kong 香港精算学会 Tf
Q(f?
actuarial valuation 精算师估值 v0jRoE#
actuary 精算师 .T
L0cf To
ad referendum agreement 暂定协议;有待覆核的协定 ]}i_Nq W)
ad valorem duty 从价税;按值征税 C]K@SN$
ad valorem duty system 从价税制 IX']s;b
ad valorem fee 从价费 ])'22sY
ad valorem tariff 从价关税 Ra&HzK?
additional allowance 额外免税额 |0ACapp!
additional amount for unexpired risk 未过期风险的额外款额 us"S
M\X#
additional assessable profit 补加应评税利润 yDWzsA/X
additional assessment 补加评税 NjMbQM4
additional commitment 额外承担 `]#D dJ_|
additional commitment vote 额外承担拨款 -@Mr!!t?N
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fMlxtj+5
additional dependent parent allowance 供养父母额外免税额
Z 3m5D K
additional provision 额外拨款 \'&:6\-fw
additional stamp duty 附加印花税 z^gf@r
additional tax 补加税罚款;补加税款 HY~\e|o
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R}8!~Ma`|
adjudged bankrupt 被裁定破产 /P<RYA~
adjudicated bankrupt 裁定破产人 OvX z+C,
adjudication fee 裁定费;评定印花税额手续费;评估契据费 79n,bb5
adjudication of bankruptcy 裁定破产;宣告破产 ,jQkR^]j-
adjudication of insolvency 裁定无力偿还债务 =&U JFu
adjusted actual 经调整的实数;调整后的实数 `S2YBKz,1
adjusted current assets 经调整的流动资产;调整后的流动资产
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.7~
adjusted figure 经调整的数字;调整后的数额 ba1zu|@w
adjusted liabilities 经调整的负债;调整后的负债 vo-n9Bj
adjusted loss 经调整的亏损;调整后的亏损 J~V`"uo
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 i{I'+%
~R
adjusted profit 经调整的利润;调整后的利润 AH;0=<n
adjusted surplus 经调整的盈余额;调整后的盈余额 6{8qATLR
adjusted value 经调整的价值;调整后的价值 |F-_Y
R
adjustment 调整;修订;理算〔保险〕 Bbz#$M!:
adjustment centre 调剂中心
k]u0US9/
adjustment lag 调整过程的时间差距;调整时差 dz5a! e
[
adjustment mechanism 调整机制 &1ASWllD
adjustment of loss 亏损调整 oil s;*q
adjustment process 调整过程;调整程序 ) 2wof(
adjustment range 调整幅度 (^ZC8)0i(
administered exchange rate 受管制汇率 QzT )PtX