A: P3bRv^
#d8]cm=
A share A股;甲类股份 d>
M 0:
abatement of tax 减税;减扣免税额 e>Q:j_?.e
ABN AMRO Bank N.V. 荷兰银行 b0f6?s
above-the-line expenditure 线上项目支出;经常预算支出 j; /@A
lZl
above-the-line receipt 线上项目收入;经常预算收入 QdZHIgh`i
ABSA Asia Limited 南非联合亚洲有限公司 GLY,<O>D5
absolute change 绝对数值变更 3 }
$9./+
absolute expenditure 实际开支 ;d7Qw~v1s
absolute guideline figure 绝对准则数字 o)\EfPT
absolute interest 绝对权益 'o]}vyz;
absolute order of discharge 绝对破产解除令 g3n>}\xG>
absolute profit margin 绝对利润幅度 OG IN-
absolute value 实值;绝对值 U&kdR+dB
absolutely vested interest 绝对既得权益 1b=\l/2
absorbed cost 已吸收成本;已分摊成本 cL%e
P.
absorption 吸收;分摊;合并 -}qay@cDt
absorption rate 吸收率;摊配率;分摊率 mznE Cy
ACB Finance Limited 亚洲商业财务有限公司 9MRe?
acceptable form of reciprocity 合理的互惠条件 /\jRr7 Cd
acceptable rate 适当利率;适当汇率 \XY2s&"
acceptance agreement 承兑协议 w4y???90)
acceptance for honour 参加承兑 Z_<Wr7D
acceptor 承兑人;接受人;受票人 H_JT"~_2
acceptor for honour 参加承兑人 j~2t^Qz
accident insurance 意外保险 a;7gy419<p
Accident Insurance Association of Hong Kong 香港意外保险公会 =Oh/4TbW[
accident insurance scheme 意外保险计划 ^sZHy4-yK#
accident year basis 意外年度基准 .@(MNq{"6
accommodation 通融;贷款 IOUzj{G#
accommodation bill 通融票据;空头票据 >48)@sS
accommodation party 汇票代发人 q[Y*.%~
account balance 帐户余额;帐户结余 XK
l3B=h
account book 帐簿 9LEUj
account collected in advance 预收款项 @(st![i
+
account current book 往来帐簿 =>C3IR/
account of after-acquired property 事后取得的财产报告 d cht8nX7~
account of defaulter 拖欠帐目 ilj9&.isB
account payable 应付帐款 0w^awT<
$6
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >>7m'-k%D
account receivable 应收帐款 JENq?$S
account receivable report 应收帐款报表 .9bP8u2B{
account statement 结单;帐单;会计财务报表 `4]-B@
7_
account title 帐户名称;会计科目 /Bnh%6#ab
accountant's report 会计师报告 fl
9J
Accountant's Report Rules 会计师报告规则 !P:~oo=
accounting and auditing procedure 会计与审计程序;会计与核数程序 BYDOTy/%nJ
Accounting Arrangements 《会计安排》 $uNYus^vS
accounting basis 会计基础 Q5v_^O<!
accounting by Official Receiver 破产管理署署长呈交的帐目 U}`HN*Q.q
Accounting Circular 《会计通告》 @h\u}Ee
accounting class 会计类别 mK7eg
Ao
accounting date 记帐日期;会计结算日期 l< |)LDq~
accounting for money 款项核算 g60rm1b
Accounting Officer 会计主任 _1Iw"K49Qx
accounting period 会计报告期;会计期 d 'wWj
accounting policy 会计政策;会计方针 EEp,Z`
accounting practice 会计惯例 a
_(vpD^
accounting principle 会计准则 *C(XGX\?-
accounting record 会计记录 :] +D+[c)
accounting report 会计报告 oxm3R8S
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;-sF%c
Accounting Society of China 中国会计学会 b{d@:"
accounting statement 会计报表 [318Q%W&
accounting system 会计制度;会计系统 ~4tu*\P
accounting transaction 会计事项;帐务交易 ;i&'va$
accounting treatment 会计处理 gTP0:
accounting year 会计年度 :-.bXOB(
accretion 增值;添加 Co>=<\yi
accrual 应计项目;应累算数目 Ih0kdi
accrual basis 应计制;权责发生制 Ik|nL#JH]
accrual basis accounting 应计制会计;权责发生制会计 D7x"P-ie
accrue 应累算;应计 Q|o~\h<
accrued benefit 应累算利益 {*PB+WGe
accrued charges 应计费用 -z4pI=
accrued cumulative preference share dividend 应累算的累积优先股股息 rOy-6og
accrued expenses 应累算费用 Q<pL5[00fD
accrued interest payable 应付利息;应计未付利息 F4Gv=q)Z
accrued interest receivable 应收利息;应计未收利息 Ey;uaqt
accrued right 累算权益 ] Vbv64M3
accruing profit 应累算的利润 DP
ZG_{3D
accumulated fiscal reserve 累积财政储备 i/UHDqZ
accumulated profit 累积利润;滚存溢利 `H6kC$^Ofx
accumulated reserve 累积储备 ;HeUD5Nt6F
accumulation of surplus income 累积收益盈余 Hi<5jl
acquired assets 既得资产 qMe$Qr8
acquisition 收购;购置;取得 e'z[JG=
acquisition cost 购置成本 _6 |lw&o07
acquisition expenses 购置费用 (-(sBQ a+
acquisition of 100% interest 收购全部股权 B@Q Ate7
acquisition of control 取得控制权 v 5GV"qY
acquisition of fixed assets 购置固定资产 V}kZowWD
acquisition of shell “买壳” !8U\GR `
acquisition price 收购价 %9A6c(L
act of God 天灾 50.cMms
acting partner 执事合伙人 zj^Ys`nl
active market 买卖活跃的市场;交投畅旺的市场;旺市 V1j5jjck
active partner 积极参与的合伙人 5[Yzi> o[
active trading 交投活跃 Q=%1@ ,x"
actual circulation 实际流通 Q0_UBm^f
actual cost 实际成本 :
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actual expenditure 实际开支;实际支出 k/yoRv%
actual income 实际入息;实际收入;实际收益 gG^K\+S
actual market 现货市场 s^b2H
!~
actual price 现货价;实际价格 <OcD [5
actual profit 实际利润 T0ebW
w
actual quotation 实盘;实际价位;实际报价 E8~Bp-G)
actual year basis 按实际年度计算 !;^sIoRPV
actuals 实货 /JfRy%31
actuarial investigation 精算调查 c?{&=,u2
actuarial principle 精算原则 H1>}E5^?
actuarial report 精算师报告 mRw &^7r
Actuarial Society of Hong Kong 香港精算学会 XOzd{
actuarial valuation 精算师估值 pN"d~Z8
actuary 精算师 MGd 7Ont
ad referendum agreement 暂定协议;有待覆核的协定 &JM|u ww?1
ad valorem duty 从价税;按值征税 dw8Ce8W
ad valorem duty system 从价税制 ;k<g#She
ad valorem fee 从价费 d3AOuVUf
ad valorem tariff 从价关税 geL)v7t+#
additional allowance 额外免税额 <8>gb!D G
additional amount for unexpired risk 未过期风险的额外款额 R;gN^Yjk:
additional assessable profit 补加应评税利润 < 6[XE
additional assessment 补加评税 3EN?{T<yf
additional commitment 额外承担 ~1Q$Fg
Lk
additional commitment vote 额外承担拨款 lz1l1.f8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p*8LS7UT
additional dependent parent allowance 供养父母额外免税额 Lmx95[#@a
additional provision 额外拨款 y8uB>z+#+;
additional stamp duty 附加印花税 |"vUC/R2&
additional tax 补加税罚款;补加税款 R g7 O
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {i)k# `
adjudged bankrupt 被裁定破产 hTZaI *
adjudicated bankrupt 裁定破产人 y_:i'Ri.
adjudication fee 裁定费;评定印花税额手续费;评估契据费 vlAYKtl3]
adjudication of bankruptcy 裁定破产;宣告破产 {1.t ZCMT
adjudication of insolvency 裁定无力偿还债务 6u`E{$
adjusted actual 经调整的实数;调整后的实数 TpLlbsd
adjusted current assets 经调整的流动资产;调整后的流动资产 UW*[)y w]
adjusted figure 经调整的数字;调整后的数额 E=.4(J7K
adjusted liabilities 经调整的负债;调整后的负债 "MD
adjusted loss 经调整的亏损;调整后的亏损 hmv"|1Sa!~
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 pmR6(/B#
adjusted profit 经调整的利润;调整后的利润 Gk0f#;
adjusted surplus 经调整的盈余额;调整后的盈余额
o/bmS57
adjusted value 经调整的价值;调整后的价值 sG`:mc~0
adjustment 调整;修订;理算〔保险〕
GtRc7,
adjustment centre 调剂中心 UGK4uK+I`
adjustment lag 调整过程的时间差距;调整时差 V8w!yc
adjustment mechanism 调整机制 5"=qVmT)
adjustment of loss 亏损调整 1-4iy_d
adjustment process 调整过程;调整程序 gf()NfUvRH
adjustment range 调整幅度 /l -lkG5
administered exchange rate 受管制汇率 pZx'%-\-T