A: 7y=>Wa ?T[
:qYp%Ub
A share A股;甲类股份 Z\0Rw>#
abatement of tax 减税;减扣免税额 LZ*8YNp1'
ABN AMRO Bank N.V. 荷兰银行 mh
}M|h5Im
above-the-line expenditure 线上项目支出;经常预算支出 XTol|a=
above-the-line receipt 线上项目收入;经常预算收入 f%Q)_F[0D4
ABSA Asia Limited 南非联合亚洲有限公司 Uj@th
absolute change 绝对数值变更 ~^t@TMk$
absolute expenditure 实际开支 Aoa8Q
E
absolute guideline figure 绝对准则数字 XxqGsGx4
absolute interest 绝对权益 [m~J6WB
absolute order of discharge 绝对破产解除令 ?vXgHDs^T
absolute profit margin 绝对利润幅度 _0/unJl`
absolute value 实值;绝对值 XN<SKW(H3
absolutely vested interest 绝对既得权益 lH-VqkR\
absorbed cost 已吸收成本;已分摊成本 tRjv-
absorption 吸收;分摊;合并 Daf|.5>(@
absorption rate 吸收率;摊配率;分摊率 0zt]DCdY
ACB Finance Limited 亚洲商业财务有限公司 ,GbmL8P7Y
acceptable form of reciprocity 合理的互惠条件 'C+cQLig@
acceptable rate 适当利率;适当汇率 r924!zdbR
acceptance agreement 承兑协议 g` rr3jP
acceptance for honour 参加承兑 .?>Cav9:
acceptor 承兑人;接受人;受票人 =bKDD<(
acceptor for honour 参加承兑人 'K[ml ?_
accident insurance 意外保险 n.%QWhUB
Accident Insurance Association of Hong Kong 香港意外保险公会 3bEcKA_z(
accident insurance scheme 意外保险计划 nep#L>LP$x
accident year basis 意外年度基准 *X5)9dq
accommodation 通融;贷款 bzN[*X|
accommodation bill 通融票据;空头票据 w,{h9f
accommodation party 汇票代发人 K;K0D@>]HR
account balance 帐户余额;帐户结余 yR[6s#F/h
account book 帐簿 .qBc;u
account collected in advance 预收款项 W/'1ftn?D
account current book 往来帐簿 q8 v iC|
account of after-acquired property 事后取得的财产报告 |k
a _Zy
account of defaulter 拖欠帐目 hA=uo
e\
account payable 应付帐款 {q>%Sr]9
account payee only [A/C payee only] 只可转帐;存入收款人帐户 j#HXuV6
account receivable 应收帐款 LIg1U
account receivable report 应收帐款报表 osV6=
account statement 结单;帐单;会计财务报表 LF|0lAr
account title 帐户名称;会计科目 zAgX{$/Fg
accountant's report 会计师报告 Koa9W>!
Accountant's Report Rules 会计师报告规则 L*z=!Dpo
accounting and auditing procedure 会计与审计程序;会计与核数程序 {kpad(E
Accounting Arrangements 《会计安排》 *&U~Io"U
accounting basis 会计基础 U-|]A\`)I
accounting by Official Receiver 破产管理署署长呈交的帐目 '/Aq2
Accounting Circular 《会计通告》 An2>]\L
accounting class 会计类别 r. 82RoG?G
accounting date 记帐日期;会计结算日期 fQ+whGB
accounting for money 款项核算 0R
x#Fm
Accounting Officer 会计主任 osC?2.
accounting period 会计报告期;会计期 8ud12^s$
accounting policy 会计政策;会计方针 $]7f1U_e
accounting practice 会计惯例 AXyXK??
accounting principle 会计准则
(s8b?Ol/
accounting record 会计记录 T(|'.&a
accounting report 会计报告 |)x7qy`
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qxZ
IH
Accounting Society of China 中国会计学会 "*vrrY
accounting statement 会计报表 ?v^NimcZ
accounting system 会计制度;会计系统 $8^Hkxy
accounting transaction 会计事项;帐务交易 {}$9
70y
accounting treatment 会计处理 `_/bg(E
accounting year 会计年度 ;i@S}LwL
accretion 增值;添加 Z\
hcK:
accrual 应计项目;应累算数目 -^&=I3bp
accrual basis 应计制;权责发生制 SYJO3cY
accrual basis accounting 应计制会计;权责发生制会计 "@ >6<(Ki
accrue 应累算;应计 (
/y8KG3
accrued benefit 应累算利益 x $uhkP
accrued charges 应计费用 3W1Lh~Av
accrued cumulative preference share dividend 应累算的累积优先股股息 i)#-VOhX)
accrued expenses 应累算费用 Ft5A(P >
accrued interest payable 应付利息;应计未付利息 @SX%q&-
accrued interest receivable 应收利息;应计未收利息 ;"
dX]":
accrued right 累算权益 o78u>O y
accruing profit 应累算的利润 Q)75?mn
accumulated fiscal reserve 累积财政储备 %H{pU:[5*
accumulated profit 累积利润;滚存溢利 x*OdMr\n8?
accumulated reserve 累积储备 ~${~To8$CW
accumulation of surplus income 累积收益盈余 161P%sGx2
acquired assets 既得资产 1>(EvY}Y\
acquisition 收购;购置;取得 o.Kn DY
acquisition cost 购置成本 EN
m%(G$
acquisition expenses 购置费用 n%E,[JT
acquisition of 100% interest 收购全部股权
ETZf
acquisition of control 取得控制权 ly[yn{
acquisition of fixed assets 购置固定资产 SxF'2ii
acquisition of shell “买壳” _8G
w Mj
acquisition price 收购价 a4:GGzt
act of God 天灾 ,gV#x7IW
acting partner 执事合伙人 Jr!^9i2j'
active market 买卖活跃的市场;交投畅旺的市场;旺市 aoy Be|H~=
active partner 积极参与的合伙人 1UP
{j`-K|
active trading 交投活跃 v[L+PD
U
actual circulation 实际流通 HT<p=o'$Z
actual cost 实际成本 3.W[]zH/u
actual expenditure 实际开支;实际支出 !
}Xoqamm
actual income 实际入息;实际收入;实际收益 j!+jLm!l
actual market 现货市场 8D.c."q
actual price 现货价;实际价格 i(~DhXz*T
actual profit 实际利润 yD"]:ts3
actual quotation 实盘;实际价位;实际报价 7hJX
actual year basis 按实际年度计算 ]_C"A
actuals 实货 RV~t%Sw^
actuarial investigation 精算调查 ni;)6,i
actuarial principle 精算原则 i1evB9FZ1z
actuarial report 精算师报告 fcq8aW/z_
Actuarial Society of Hong Kong 香港精算学会 ky2]%cw
actuarial valuation 精算师估值 zP
nb_[YF
actuary 精算师 qU26i"GHp
ad referendum agreement 暂定协议;有待覆核的协定 b<FE
ad valorem duty 从价税;按值征税 O Z
./suR)
ad valorem duty system 从价税制 E{
/,
b)
ad valorem fee 从价费 suE K;Bk9
ad valorem tariff 从价关税 >zJHvb)b\
additional allowance 额外免税额 lu
P;P&
additional amount for unexpired risk 未过期风险的额外款额 AJyNlQ
additional assessable profit 补加应评税利润 7z?;z<VJ
additional assessment 补加评税 )rEl{a
additional commitment 额外承担 O)jD2X?
additional commitment vote 额外承担拨款 tz;3
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l'I:0a
4T
additional dependent parent allowance 供养父母额外免税额 HOx4FXPs
additional provision 额外拨款 I>?oVY6M@u
additional stamp duty 附加印花税 HH*y$
additional tax 补加税罚款;补加税款 s{b\\$Rb
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :
UeK0
adjudged bankrupt 被裁定破产 8"%Es
adjudicated bankrupt 裁定破产人 DS?.'"n[u
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Vn5T Jw
adjudication of bankruptcy 裁定破产;宣告破产 +b 6R
adjudication of insolvency 裁定无力偿还债务 G&S2U=KdV%
adjusted actual 经调整的实数;调整后的实数 ZR1U&<0c@
adjusted current assets 经调整的流动资产;调整后的流动资产 [ar0{MPYd
adjusted figure 经调整的数字;调整后的数额 44KoOY_
adjusted liabilities 经调整的负债;调整后的负债 -nSf<
adjusted loss 经调整的亏损;调整后的亏损 JQ?`l)4
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 g}MUfl-L
adjusted profit 经调整的利润;调整后的利润 J>(X0@eWz
adjusted surplus 经调整的盈余额;调整后的盈余额 }AS?q?4?
adjusted value 经调整的价值;调整后的价值 s4bV0k
adjustment 调整;修订;理算〔保险〕 qfsPX6]
adjustment centre 调剂中心 xhP~]akHN7
adjustment lag 调整过程的时间差距;调整时差 \%<M[r=
adjustment mechanism 调整机制 vAX ( 3
adjustment of loss 亏损调整 f<8Hvumw
adjustment process 调整过程;调整程序 l cl|o3yQ
adjustment range 调整幅度 v+LJx
administered exchange rate 受管制汇率
GK/Po51