A: w"cZHm
+oovx2r&
A share A股;甲类股份 C8V/UbA
/
abatement of tax 减税;减扣免税额 ~5CBEIF(NS
ABN AMRO Bank N.V. 荷兰银行 @c;|G$E@3
above-the-line expenditure 线上项目支出;经常预算支出 #0P$M!%
above-the-line receipt 线上项目收入;经常预算收入
YW( Qmo7
ABSA Asia Limited 南非联合亚洲有限公司 HiR[(5vnf
absolute change 绝对数值变更 5n9B?T8C
absolute expenditure 实际开支 }:KE
j_~.
absolute guideline figure 绝对准则数字 A|X">,A
absolute interest 绝对权益 KmA;HiH%J
absolute order of discharge 绝对破产解除令 ~l]ve,W[
absolute profit margin 绝对利润幅度 t>`asL
absolute value 实值;绝对值 I uMQ9&
absolutely vested interest 绝对既得权益 !y@NAa0
absorbed cost 已吸收成本;已分摊成本 "J[K 3
absorption 吸收;分摊;合并 QSszn`e
absorption rate 吸收率;摊配率;分摊率 [d1mLJAR
ACB Finance Limited 亚洲商业财务有限公司 0 Tx{3#
acceptable form of reciprocity 合理的互惠条件 ]v]qChZHd
acceptable rate 适当利率;适当汇率 ]<cK";
acceptance agreement 承兑协议 [f1
(`<
acceptance for honour 参加承兑 l0PZ`m+;j
acceptor 承兑人;接受人;受票人 VFURAYS
acceptor for honour 参加承兑人 uao0_swW5
accident insurance 意外保险 o7sT=x9
Accident Insurance Association of Hong Kong 香港意外保险公会 B"TAjB&
*
accident insurance scheme 意外保险计划 UQC=g
accident year basis 意外年度基准 )ttUWy$w
accommodation 通融;贷款 XBb~\p
3y
accommodation bill 通融票据;空头票据 0 yuW*z
accommodation party 汇票代发人 W;'!gpa
account balance 帐户余额;帐户结余 *KV0%)}sbL
account book 帐簿 U |Jo{(Y
account collected in advance 预收款项 x,|hU@h
account current book 往来帐簿 w35J.zn
account of after-acquired property 事后取得的财产报告 Rv$[)`&T
account of defaulter 拖欠帐目 2.l Z:VLN
account payable 应付帐款 i+S)
K
account payee only [A/C payee only] 只可转帐;存入收款人帐户 tG9BfGF
account receivable 应收帐款 zMm#Rhn
account receivable report 应收帐款报表
19Mu61
account statement 结单;帐单;会计财务报表 G
MX?
account title 帐户名称;会计科目 S+atn]eU@
accountant's report 会计师报告 vY${;#~|
Accountant's Report Rules 会计师报告规则 qln3 k`
accounting and auditing procedure 会计与审计程序;会计与核数程序 HkUWehVm
Accounting Arrangements 《会计安排》 Tgm nG/Z
accounting basis 会计基础 lOuHVa*}
accounting by Official Receiver 破产管理署署长呈交的帐目 a!<8\vzg
Accounting Circular 《会计通告》 VEqS;~[
accounting class 会计类别 :(!`/#6H
accounting date 记帐日期;会计结算日期 =|3ek
accounting for money 款项核算 h]5C|M|
Accounting Officer 会计主任 #LL?IRH9^
accounting period 会计报告期;会计期 v9w'!C)b
accounting policy 会计政策;会计方针 s:#V(<J
accounting practice 会计惯例 zr+zhpp
accounting principle 会计准则 u09:Z{tL;@
accounting record 会计记录 &,c``z
accounting report 会计报告 *W0y: 3dB3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b[t> te
Accounting Society of China 中国会计学会 [E!o
QVY
accounting statement 会计报表 E:JJ3X|
accounting system 会计制度;会计系统 2Ga7$q
accounting transaction 会计事项;帐务交易 w+#C-&z
accounting treatment 会计处理 hyCh9YOu)
accounting year 会计年度 Z~o
o;xE
accretion 增值;添加 75"f2;
accrual 应计项目;应累算数目 :PIF07$xl
accrual basis 应计制;权责发生制 !}v=N";c
accrual basis accounting 应计制会计;权责发生制会计 0-HqPdjR
accrue 应累算;应计 %k-3?%&8
accrued benefit 应累算利益 _=Z,E.EN
accrued charges 应计费用 WN?O'E=2
accrued cumulative preference share dividend 应累算的累积优先股股息 [F0s!,P
accrued expenses 应累算费用 b J=Jg
~&
accrued interest payable 应付利息;应计未付利息 !;i`PPRwk
accrued interest receivable 应收利息;应计未收利息 M dZ&A}S
accrued right 累算权益 7'Zky2F
accruing profit 应累算的利润 L;VoJf
accumulated fiscal reserve 累积财政储备 q|o}+Vr
accumulated profit 累积利润;滚存溢利 ^?0DP>XA
accumulated reserve 累积储备 5p<ItU$pnL
accumulation of surplus income 累积收益盈余 S1p;nK
acquired assets 既得资产 Rn`x7(WA
acquisition 收购;购置;取得 %W%9j#!aN
acquisition cost 购置成本
[ oL.+
acquisition expenses 购置费用 a`&f
acquisition of 100% interest 收购全部股权 #!aN{nK0
acquisition of control 取得控制权 Qy^1*j<@&
acquisition of fixed assets 购置固定资产 87<-kV
acquisition of shell “买壳” R:e<W/P"
acquisition price 收购价 YQ+tDZY8`
act of God 天灾 k9:{9wW
acting partner 执事合伙人 ;>
_$`
active market 买卖活跃的市场;交投畅旺的市场;旺市 P3cR l']
active partner 积极参与的合伙人 %_+2@\
active trading 交投活跃 ,uo'c_f(e
actual circulation 实际流通 u.d).da
actual cost 实际成本 {5%5}[/x
actual expenditure 实际开支;实际支出 Izhee%c
actual income 实际入息;实际收入;实际收益 9xO#tu]
actual market 现货市场 <j&DK2u=i
actual price 现货价;实际价格 LJk@Vy <?
actual profit 实际利润 Ge-CY
actual quotation 实盘;实际价位;实际报价 yaah*1ip[
actual year basis 按实际年度计算 tZ}
v%3
actuals 实货
0Sle
actuarial investigation 精算调查 As 3.Q(#Z
actuarial principle 精算原则 :`-,Lbg
actuarial report 精算师报告 8TGOx%}i
Actuarial Society of Hong Kong 香港精算学会 Y?
x,
actuarial valuation 精算师估值 {;N,t]>8M
actuary 精算师 `tHvD=`m.
ad referendum agreement 暂定协议;有待覆核的协定 _A+s)]}
ad valorem duty 从价税;按值征税 J8S'/y(LE<
ad valorem duty system 从价税制 ap&?r`Tu
ad valorem fee 从价费 CK,7^U
ad valorem tariff 从价关税 J?Ra bYd ~
additional allowance 额外免税额 ]Y2RqXA*
additional amount for unexpired risk 未过期风险的额外款额 ~%^
t
B
additional assessable profit 补加应评税利润 qQA}Z*(m
additional assessment 补加评税 \R|4( +]x
additional commitment 额外承担 $^OvhnL/
additional commitment vote 额外承担拨款 lDOCmdt@N
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PJ]];MQ
additional dependent parent allowance 供养父母额外免税额 Qr^|:U!;[z
additional provision 额外拨款 Fs{x(_LOr
additional stamp duty 附加印花税 (yF:
6$:#
additional tax 补加税罚款;补加税款 Cnbz=z
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 BybW)+~
adjudged bankrupt 被裁定破产 ^aH\7J@Y
adjudicated bankrupt 裁定破产人 k 8UO9r[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >#hO).`C
adjudication of bankruptcy 裁定破产;宣告破产 62 O.?Ij
adjudication of insolvency 裁定无力偿还债务 `S6x<J&T\/
adjusted actual 经调整的实数;调整后的实数 uT}' Y)m
adjusted current assets 经调整的流动资产;调整后的流动资产 ^.1c{0Y^0
adjusted figure 经调整的数字;调整后的数额 -u2P ?~
adjusted liabilities 经调整的负债;调整后的负债 @!`Xl*l
adjusted loss 经调整的亏损;调整后的亏损 'NX```U0
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 A%`[mc]4#
adjusted profit 经调整的利润;调整后的利润 9[G[$c
adjusted surplus 经调整的盈余额;调整后的盈余额 -i)ZQCE
adjusted value 经调整的价值;调整后的价值 D+>4AqG
adjustment 调整;修订;理算〔保险〕 BRlT7grgq
adjustment centre 调剂中心 JsDpy{q
adjustment lag 调整过程的时间差距;调整时差 R{ a"Y$
adjustment mechanism 调整机制 I_<I&{N>
adjustment of loss 亏损调整 l-SAC3qhG
adjustment process 调整过程;调整程序 kPVO?uO
adjustment range 调整幅度 /lo2y?CS*
administered exchange rate 受管制汇率 Z?%zgqTXb