A: U0q{8 "
Pl
N_lQz(nG/2
A share A股;甲类股份 -gefdx6ES
abatement of tax 减税;减扣免税额 M5s>;q)
ABN AMRO Bank N.V. 荷兰银行 Uc%(#I]Mi
above-the-line expenditure 线上项目支出;经常预算支出 >
$DMVtE0
above-the-line receipt 线上项目收入;经常预算收入 'Ar+k\.J
ABSA Asia Limited 南非联合亚洲有限公司 mk8xNpk B
absolute change 绝对数值变更 AHc:6v^
absolute expenditure 实际开支 j+"i$ln+s
absolute guideline figure 绝对准则数字 S:4'k^E
absolute interest 绝对权益 ~q4KQ&.!
absolute order of discharge 绝对破产解除令 0]?} kY
absolute profit margin 绝对利润幅度 zD:"O4ZM^^
absolute value 实值;绝对值 IL` X}=L_
absolutely vested interest 绝对既得权益 l5QH8eNwME
absorbed cost 已吸收成本;已分摊成本 z %{Z
absorption 吸收;分摊;合并 2jV.\C k
absorption rate 吸收率;摊配率;分摊率 xDv$z.=Y
ACB Finance Limited 亚洲商业财务有限公司 ma[%,u`
acceptable form of reciprocity 合理的互惠条件 CRf !tsj@
acceptable rate 适当利率;适当汇率 >=BH$4Ce
acceptance agreement 承兑协议 =/Pmi_
acceptance for honour 参加承兑 Xptb4]
acceptor 承兑人;接受人;受票人 A Vf'"~?
acceptor for honour 参加承兑人 GOuBNaU{
accident insurance 意外保险 A&X(\ c M
Accident Insurance Association of Hong Kong 香港意外保险公会 q&OF?z7H
accident insurance scheme 意外保险计划 ["Mq
accident year basis 意外年度基准 /|V!2dQs"
accommodation 通融;贷款 6x|"1
G{
accommodation bill 通融票据;空头票据 ~sj'GEhEg
accommodation party 汇票代发人 %Z9&z mO
account balance 帐户余额;帐户结余 ]=\vl>W
account book 帐簿 qpzzk9ba[
account collected in advance 预收款项 f.8Jp<S2K
account current book 往来帐簿 r8>(ayJ,
account of after-acquired property 事后取得的财产报告 =<Q_&_.60
account of defaulter 拖欠帐目 ap;?[B~Ga
account payable 应付帐款 TP7'tb
account payee only [A/C payee only] 只可转帐;存入收款人帐户 IlQNo 1
account receivable 应收帐款 DT *'
r;
account receivable report 应收帐款报表 U$jw8I'.
account statement 结单;帐单;会计财务报表 jej|B#?`
account title 帐户名称;会计科目 ]Hr:|2|.
accountant's report 会计师报告 fd~a\5%e
Accountant's Report Rules 会计师报告规则 =OY&;d!C
accounting and auditing procedure 会计与审计程序;会计与核数程序 #yz5CWu
Accounting Arrangements 《会计安排》 qYo"-D*
accounting basis 会计基础 -}avH
accounting by Official Receiver 破产管理署署长呈交的帐目 rP$vZ^/c
Accounting Circular 《会计通告》 gwVfiXR4
accounting class 会计类别 0kC}qru'
accounting date 记帐日期;会计结算日期 Tj5G
/H>
accounting for money 款项核算 XRoMD6qf;
Accounting Officer 会计主任 +6paM
accounting period 会计报告期;会计期 HQPb
accounting policy 会计政策;会计方针 qYpuo
D
accounting practice 会计惯例 %B9iby8)1
accounting principle 会计准则 "9F]
Wv/
accounting record 会计记录 Pf,S`Uw;
accounting report 会计报告 Zx$q,Zo<
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O`Ht|@[6
Accounting Society of China 中国会计学会 nADt8
accounting statement 会计报表 ]j.=zQP?'
accounting system 会计制度;会计系统 &"X6s%ZH|
accounting transaction 会计事项;帐务交易 Cwo(%Wc
accounting treatment 会计处理 xX;@
BS
accounting year 会计年度 i>=d7'oR
accretion 增值;添加 : (IPrQ
accrual 应计项目;应累算数目 "mT95x\NA\
accrual basis 应计制;权责发生制 WH:[Y7D
accrual basis accounting 应计制会计;权责发生制会计 ^Ej4^d
accrue 应累算;应计 W5'07N^
accrued benefit 应累算利益 Mou@G3
accrued charges 应计费用 yWS#{|o(
accrued cumulative preference share dividend 应累算的累积优先股股息 H<tk/\C
accrued expenses 应累算费用 ?t;>]Wo;
accrued interest payable 应付利息;应计未付利息 }m '= _
u
accrued interest receivable 应收利息;应计未收利息 |GmV1hN
accrued right 累算权益 ?Q$LIoR
accruing profit 应累算的利润 JiFy.Pf
accumulated fiscal reserve 累积财政储备 s=)0y$
accumulated profit 累积利润;滚存溢利 b1X.#pz7F
accumulated reserve 累积储备 .-kqt^Gc
accumulation of surplus income 累积收益盈余 agQ5%t#
acquired assets 既得资产 #Bo/1G=
acquisition 收购;购置;取得 t<`h(RczHI
acquisition cost 购置成本 _W@SCV)yH
acquisition expenses 购置费用 *7L*:g
acquisition of 100% interest 收购全部股权 1\v$8pP+
acquisition of control 取得控制权 6Mpbm
fr
acquisition of fixed assets 购置固定资产 9C$#A +~C
acquisition of shell “买壳” g 4n&k
acquisition price 收购价 c k~gB
act of God 天灾 #3uBq(-Z
acting partner 执事合伙人 Z=;+)
#,
active market 买卖活跃的市场;交投畅旺的市场;旺市 iU)-YFO
active partner 积极参与的合伙人 d<*4)MRN
active trading 交投活跃 "|1MJuY_6
actual circulation 实际流通 WA);Z=
actual cost 实际成本 Salu[)+?
actual expenditure 实际开支;实际支出 xP@VK!sc
actual income 实际入息;实际收入;实际收益 >.R6\>N%
actual market 现货市场 3YY<2<
actual price 现货价;实际价格 )p.+39]{2
actual profit 实际利润 +B*8$^,V)
actual quotation 实盘;实际价位;实际报价 L_+0[A
actual year basis 按实际年度计算 Ru%:
z>Y
actuals 实货 `_2#t1`u
actuarial investigation 精算调查 V/j]UK0$
actuarial principle 精算原则 =k4yWC5-
actuarial report 精算师报告 K#"@nVWJ.m
Actuarial Society of Hong Kong 香港精算学会 <`dF~
actuarial valuation 精算师估值 DSwF
}
actuary 精算师 tVx.J'"Y
ad referendum agreement 暂定协议;有待覆核的协定 rT`D@
I
ad valorem duty 从价税;按值征税 {Y5h*BD>
ad valorem duty system 从价税制 B3I\=
ad valorem fee 从价费 Z2chv,SqCJ
ad valorem tariff 从价关税 )k&pp^q\
additional allowance 额外免税额 C9-9cdW
H
additional amount for unexpired risk 未过期风险的额外款额 vOYcS$,^X%
additional assessable profit 补加应评税利润 `
R@24 )
additional assessment 补加评税 <_*8a(j3
additional commitment 额外承担 @4:cn
additional commitment vote 额外承担拨款 oH+UuP2a-J
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oeXNb4; 4
additional dependent parent allowance 供养父母额外免税额 &%pB; dk
additional provision 额外拨款 Q, E!Ew3
additional stamp duty 附加印花税 {nQ}t
}B
additional tax 补加税罚款;补加税款 V mQ7M4j*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *jWU8.W
adjudged bankrupt 被裁定破产 4Uz:zB
adjudicated bankrupt 裁定破产人 ^v3+w"2
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]P0DPea
adjudication of bankruptcy 裁定破产;宣告破产 tC+9W1o
adjudication of insolvency 裁定无力偿还债务 .<Z7K @
adjusted actual 经调整的实数;调整后的实数 yZ&By?.0
adjusted current assets 经调整的流动资产;调整后的流动资产 Pyi PhOJe
adjusted figure 经调整的数字;调整后的数额 4qda!%
adjusted liabilities 经调整的负债;调整后的负债 :Puv8[1i
adjusted loss 经调整的亏损;调整后的亏损 mxHNK4/
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 v >3ctP{
adjusted profit 经调整的利润;调整后的利润 PqcuSb6
adjusted surplus 经调整的盈余额;调整后的盈余额 (Cp:NS
adjusted value 经调整的价值;调整后的价值 n#3y2,Ml
adjustment 调整;修订;理算〔保险〕 }jU{RR%6B
adjustment centre 调剂中心 :kZ2N67
adjustment lag 调整过程的时间差距;调整时差 HXU"]s2Z
adjustment mechanism 调整机制 _0F6mg n
adjustment of loss 亏损调整 }sy3Mrb
adjustment process 调整过程;调整程序 zi>f436-
adjustment range 调整幅度 .WL507*"Ce
administered exchange rate 受管制汇率 "4"\tM(