A: p1\mjM
^X?uAX-RP|
A share A股;甲类股份 gZiwXb
abatement of tax 减税;减扣免税额 gWL`J=DiU
ABN AMRO Bank N.V. 荷兰银行 cvQAo|
above-the-line expenditure 线上项目支出;经常预算支出
CvR-lKV<
above-the-line receipt 线上项目收入;经常预算收入 }KO <II
ABSA Asia Limited 南非联合亚洲有限公司 [$F*R@,&
absolute change 绝对数值变更 JL>frS3M
absolute expenditure 实际开支 DN iH" 0%
absolute guideline figure 绝对准则数字 p I~;3T:!
absolute interest 绝对权益 t 4VeXp6
absolute order of discharge 绝对破产解除令 Qm=iCZ|E^!
absolute profit margin 绝对利润幅度 f7 |Tp m
absolute value 实值;绝对值 !iq|sXs
absolutely vested interest 绝对既得权益 B*
Ey&DAV
absorbed cost 已吸收成本;已分摊成本 B[q"oI`
absorption 吸收;分摊;合并
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f
absorption rate 吸收率;摊配率;分摊率 t-5Y,}j
ACB Finance Limited 亚洲商业财务有限公司 .wmqaLd%
acceptable form of reciprocity 合理的互惠条件 0qIg:+l+
acceptable rate 适当利率;适当汇率 +xgP&nw[-
acceptance agreement 承兑协议
RehraY3q
acceptance for honour 参加承兑 @SyL1yFX
acceptor 承兑人;接受人;受票人 O;5lF
acceptor for honour 参加承兑人 -SfU.
XlZl
accident insurance 意外保险 "Zx<hL*
Accident Insurance Association of Hong Kong 香港意外保险公会 :`Ep#[Wvo
accident insurance scheme 意外保险计划 m=+x9gL2
accident year basis 意外年度基准 NuOxEyC
accommodation 通融;贷款 ?
|#dGk
g
accommodation bill 通融票据;空头票据 =
R~zD4{"
accommodation party 汇票代发人 UG=]8YY!
account balance 帐户余额;帐户结余 [qC0YM
account book 帐簿 OScqf]H
account collected in advance 预收款项 ^8A[
^cgq
account current book 往来帐簿 9zS
account of after-acquired property 事后取得的财产报告 "<{|ni}
account of defaulter 拖欠帐目 rmo\UCD
account payable 应付帐款 FUlhEH
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3!osQ1
account receivable 应收帐款 %q~q,=H$]
account receivable report 应收帐款报表 l GBg8/[
account statement 结单;帐单;会计财务报表 p:K%-^
account title 帐户名称;会计科目 Aq*?Q/pV
accountant's report 会计师报告 =<#G~8WYz
Accountant's Report Rules 会计师报告规则 dq`{fqGl
accounting and auditing procedure 会计与审计程序;会计与核数程序 wwywiFj
Accounting Arrangements 《会计安排》 xb<|m2<)H
accounting basis 会计基础 i;U*Y
*f
accounting by Official Receiver 破产管理署署长呈交的帐目 RRB=JP{r
Accounting Circular 《会计通告》 gua7<z6=eh
accounting class 会计类别 /PeT4hW}
accounting date 记帐日期;会计结算日期 qT !lq
accounting for money 款项核算 * Ogf6
Accounting Officer 会计主任 u '/)l}
accounting period 会计报告期;会计期 9Li*L&B)
accounting policy 会计政策;会计方针 lux
g1>
accounting practice 会计惯例
oI[rxr
accounting principle 会计准则 [U8/nT
accounting record 会计记录 ux)*B}/xh
accounting report 会计报告 16Jq*hKU
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,z>-_HOnw
Accounting Society of China 中国会计学会 Kx&"9g$
accounting statement 会计报表 Um6}h@>
accounting system 会计制度;会计系统 'QxJU$
accounting transaction 会计事项;帐务交易 9#@s(s
accounting treatment 会计处理 L!zdrCM
accounting year 会计年度 VQ|{Q}
accretion 增值;添加 H$C*&p
accrual 应计项目;应累算数目 q(:L8nKT]
accrual basis 应计制;权责发生制
9\<q=p~
accrual basis accounting 应计制会计;权责发生制会计 3
dJ362
accrue 应累算;应计 kj[boxN
accrued benefit 应累算利益 u*;H$&
accrued charges 应计费用 NWvIwt{
accrued cumulative preference share dividend 应累算的累积优先股股息 h!K"
;qw
accrued expenses 应累算费用 *bf 5A9
accrued interest payable 应付利息;应计未付利息 Ycspdl+(S$
accrued interest receivable 应收利息;应计未收利息 QfAmGDaYQ
accrued right 累算权益 >MN"87U6
accruing profit 应累算的利润 *
7Ov.v%
accumulated fiscal reserve 累积财政储备 W/xPVmnV
accumulated profit 累积利润;滚存溢利 6bhb_U'f
accumulated reserve 累积储备 A1-,b.Ni
accumulation of surplus income 累积收益盈余 EI6kBRMo
acquired assets 既得资产 9!Q ZuZY
acquisition 收购;购置;取得 h7q{i|5
acquisition cost 购置成本 1Ub=RyB
acquisition expenses 购置费用 c{I]!y^!
acquisition of 100% interest 收购全部股权 X5[vQ3^
acquisition of control 取得控制权 bUm
%#a
acquisition of fixed assets 购置固定资产 _7Y-gy#\a
acquisition of shell “买壳” eG!ma` v
acquisition price 收购价 ub-e! {
act of God 天灾 Ovk=s,a)K
acting partner 执事合伙人 <3BGW?=WP
active market 买卖活跃的市场;交投畅旺的市场;旺市 B
os`+Y
active partner 积极参与的合伙人 1L4-;HYJm
active trading 交投活跃 2SC-c `9)
actual circulation 实际流通 1g{}O^ul
actual cost 实际成本 5)T[ha77u
actual expenditure 实际开支;实际支出 lWj*tnnn[
actual income 实际入息;实际收入;实际收益 03v+eT
actual market 现货市场 <i</pA
actual price 现货价;实际价格 q9rm9#}[J#
actual profit 实际利润
mu{C>w_Rz
actual quotation 实盘;实际价位;实际报价 F&R*njJcc
actual year basis 按实际年度计算 e[u}Vf
actuals 实货 (KyOo,a
actuarial investigation 精算调查 h>D;QY
actuarial principle 精算原则 d;Y Kw1
actuarial report 精算师报告 2K};-}eW
Actuarial Society of Hong Kong 香港精算学会 5["3[h
actuarial valuation 精算师估值 ?[zw5fUDS
actuary 精算师 6CHb\k
ad referendum agreement 暂定协议;有待覆核的协定
9)W3\I>U-
ad valorem duty 从价税;按值征税 5aW#zgxXg
ad valorem duty system 从价税制 XH~(=^/_
ad valorem fee 从价费 wB0vpt5f
ad valorem tariff 从价关税 VqW5VLa
additional allowance 额外免税额 AaA!U!B
additional amount for unexpired risk 未过期风险的额外款额 uc@4fn
additional assessable profit 补加应评税利润 0l[52eZ/
additional assessment 补加评税 A1+:y,wXs
additional commitment 额外承担 "[?DS
additional commitment vote 额外承担拨款 CYy=f-
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m8{8r>6*
additional dependent parent allowance 供养父母额外免税额 u'#/vT#l
additional provision 额外拨款 02t({>`
additional stamp duty 附加印花税 mP
}<{oh`x
additional tax 补加税罚款;补加税款 Eej
Lso#\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 XN U
w
adjudged bankrupt 被裁定破产 ?g4Rk9<!i
adjudicated bankrupt 裁定破产人 ;hDk gp
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9n\>Yieu
adjudication of bankruptcy 裁定破产;宣告破产 ?
s$d("~
adjudication of insolvency 裁定无力偿还债务 aUEr& $
adjusted actual 经调整的实数;调整后的实数 6H'A]0
adjusted current assets 经调整的流动资产;调整后的流动资产 G4SA
u
adjusted figure 经调整的数字;调整后的数额 $+GDPYm'
adjusted liabilities 经调整的负债;调整后的负债 3JQ7Cc>
adjusted loss 经调整的亏损;调整后的亏损 v(yJGEf0
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 '4i8&p`/
adjusted profit 经调整的利润;调整后的利润 g@!U^mr*3
adjusted surplus 经调整的盈余额;调整后的盈余额 Qf^c}!I
adjusted value 经调整的价值;调整后的价值 p% mHxYP
adjustment 调整;修订;理算〔保险〕 #)
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adjustment centre 调剂中心 ^PNDxtd|v
adjustment lag 调整过程的时间差距;调整时差 *:xOenI
adjustment mechanism 调整机制 C\5G43`
adjustment of loss 亏损调整 )S+fc=
adjustment process 调整过程;调整程序 E&kv4,
adjustment range 调整幅度 @!dIa1Q"
administered exchange rate 受管制汇率 zJy=1r