A: "1AjCHZ
K:C+/O
A share A股;甲类股份 .ZM]%[4
abatement of tax 减税;减扣免税额 Y*"<@?n8?x
ABN AMRO Bank N.V. 荷兰银行 gr[D!D>
above-the-line expenditure 线上项目支出;经常预算支出 =y`-sU Hx
above-the-line receipt 线上项目收入;经常预算收入 :LG}yq^
ABSA Asia Limited 南非联合亚洲有限公司 MuN[U17FB
absolute change 绝对数值变更 g\E .
_ab<
absolute expenditure 实际开支 S|tA[klh
absolute guideline figure 绝对准则数字 -0/=k_q_
absolute interest 绝对权益 3huzz<n3
absolute order of discharge 绝对破产解除令 e$gaE</
absolute profit margin 绝对利润幅度 zv>ZrFl*
absolute value 实值;绝对值 WReYF+Uen
absolutely vested interest 绝对既得权益 Q^\{Zg)p
absorbed cost 已吸收成本;已分摊成本 m21QN9(i%
absorption 吸收;分摊;合并 l[:^Tf
B
absorption rate 吸收率;摊配率;分摊率 !Mm+bWn=mB
ACB Finance Limited 亚洲商业财务有限公司 4+ykE:
acceptable form of reciprocity 合理的互惠条件 PsacXZNs\N
acceptable rate 适当利率;适当汇率 ~y( ,EO
acceptance agreement 承兑协议 ^Jc$BMaVg
acceptance for honour 参加承兑 `W6:=H
acceptor 承兑人;接受人;受票人 T
"ZQPLg
acceptor for honour 参加承兑人 'cWlY3%t
accident insurance 意外保险 iLc)"L-i
Accident Insurance Association of Hong Kong 香港意外保险公会 a>#d=.
accident insurance scheme 意外保险计划 `@W3sW/^
accident year basis 意外年度基准 yN%3w0v
accommodation 通融;贷款 ytuWT,u
accommodation bill 通融票据;空头票据 3(>(lk
accommodation party 汇票代发人 u66TrYS tG
account balance 帐户余额;帐户结余 bL6L-S
account book 帐簿 |E>v~qD8I
account collected in advance 预收款项 1==P.d(
account current book 往来帐簿 rerUM*0
account of after-acquired property 事后取得的财产报告 9J't[(
u|u
account of defaulter 拖欠帐目 /r #b
account payable 应付帐款 ~7F EY0 /
account payee only [A/C payee only] 只可转帐;存入收款人帐户 k
2
mkOb
account receivable 应收帐款 XY&]T'A
account receivable report 应收帐款报表 e)fJd*P
account statement 结单;帐单;会计财务报表 {m1t~ S
account title 帐户名称;会计科目 /@xr[=L
accountant's report 会计师报告 lyMJW}T+>
Accountant's Report Rules 会计师报告规则 'US8"83
accounting and auditing procedure 会计与审计程序;会计与核数程序 R]V~IDs
Accounting Arrangements 《会计安排》 6z%&A]6k:
accounting basis 会计基础 -;W\f<q]
accounting by Official Receiver 破产管理署署长呈交的帐目 0
%(4G83gw
Accounting Circular 《会计通告》 (@N~ j&
accounting class 会计类别 +?J_6Mo@X
accounting date 记帐日期;会计结算日期 M9ter&
accounting for money 款项核算 (9'G
Accounting Officer 会计主任 }kgjLaQ^N
accounting period 会计报告期;会计期 M4L~bK
accounting policy 会计政策;会计方针 giA~+m~fN
accounting practice 会计惯例 N7Z(lI|a;
accounting principle 会计准则 S|z(
accounting record 会计记录 Q}k_#w
accounting report 会计报告 ,& \&::R
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wd2P/y42;;
Accounting Society of China 中国会计学会 J"a2
@S&
accounting statement 会计报表 vh:UXE lm
accounting system 会计制度;会计系统 A1=$kzw{UH
accounting transaction 会计事项;帐务交易 .lNnY
8<
accounting treatment 会计处理 XQ+-+CD
accounting year 会计年度 ~I8"l@H>
accretion 增值;添加 O #uaGziFf
accrual 应计项目;应累算数目 (<AM+|
accrual basis 应计制;权责发生制 }SJLBy0
accrual basis accounting 应计制会计;权责发生制会计 80R=r
accrue 应累算;应计 z?IY3]v*z<
accrued benefit 应累算利益 }hObtAS
accrued charges 应计费用 |n-a\
accrued cumulative preference share dividend 应累算的累积优先股股息 7kWZMi
accrued expenses 应累算费用 " N`V*0h
accrued interest payable 应付利息;应计未付利息 0YsN82IDD
accrued interest receivable 应收利息;应计未收利息 ?L~=Z\H
accrued right 累算权益 JXI+k.fi
accruing profit 应累算的利润 eL]w' }\
accumulated fiscal reserve 累积财政储备 3ec==.
accumulated profit 累积利润;滚存溢利 TnZc.
accumulated reserve 累积储备 :Brn
RW64
accumulation of surplus income 累积收益盈余 L;(3u'
acquired assets 既得资产 u0 'pR#
m|
acquisition 收购;购置;取得 n<"a+TTU
acquisition cost 购置成本 5D02%U2N)G
acquisition expenses 购置费用 +'YSpJ
acquisition of 100% interest 收购全部股权 <}x|@u
acquisition of control 取得控制权 6r-<XNv)0
acquisition of fixed assets 购置固定资产 xVwi
}jtG|
acquisition of shell “买壳” w!GU~0~3[
acquisition price 收购价 pN^G[
act of God 天灾 A)`fD
%+
acting partner 执事合伙人 bQ:3G;
active market 买卖活跃的市场;交投畅旺的市场;旺市 m= beB\=
active partner 积极参与的合伙人 $BO}D
active trading 交投活跃 yI)RGOV
actual circulation 实际流通 KI?1(L
actual cost 实际成本 #D*J5k>2
actual expenditure 实际开支;实际支出 ?U.&7yY
actual income 实际入息;实际收入;实际收益 O.40^u~
actual market 现货市场 _R!!4Hp<Q
actual price 现货价;实际价格 N6 }i>";_;
actual profit 实际利润 6[Pr<4J
actual quotation 实盘;实际价位;实际报价 /\Y%DpG$
actual year basis 按实际年度计算 `
a<|CcUGU
actuals 实货 YaE['a
actuarial investigation 精算调查 `efH(
actuarial principle 精算原则 v.8S
V]
actuarial report 精算师报告 Zv7$epDUz
Actuarial Society of Hong Kong 香港精算学会 V~^6 TS(
actuarial valuation 精算师估值 #}]il0d
actuary 精算师 ~4
x Ba:*z
ad referendum agreement 暂定协议;有待覆核的协定 pQm!Bt L
ad valorem duty 从价税;按值征税 {CyPcD'$s
ad valorem duty system 从价税制 BrH`:Dw
ad valorem fee 从价费 AZ Lt'9UD
ad valorem tariff 从价关税 r3bvuq,6$
additional allowance 额外免税额 J$ih|nP
additional amount for unexpired risk 未过期风险的额外款额 moM&2rgdrQ
additional assessable profit 补加应评税利润 !v;_@iW3e
additional assessment 补加评税 z(#hL-{c
additional commitment 额外承担 $4~}_phi
additional commitment vote 额外承担拨款 OQb9ijLeK
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 R8W44I*R:
additional dependent parent allowance 供养父母额外免税额 s$y#Ufz
additional provision 额外拨款 !iz vY
additional stamp duty 附加印花税 g1!L.
On
additional tax 补加税罚款;补加税款 ,8 NEnB
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Dp |FyP_w
adjudged bankrupt 被裁定破产 I z=w2\r
adjudicated bankrupt 裁定破产人 L}S4Zz18
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *gpD4c7A\
adjudication of bankruptcy 裁定破产;宣告破产 FoXQ]X7"
adjudication of insolvency 裁定无力偿还债务 HkB<RsS$p_
adjusted actual 经调整的实数;调整后的实数 o)D+qiA3U
adjusted current assets 经调整的流动资产;调整后的流动资产 _CwQ}n*
adjusted figure 经调整的数字;调整后的数额 fvfVBk#
adjusted liabilities 经调整的负债;调整后的负债 -/{}^QWB
adjusted loss 经调整的亏损;调整后的亏损 JY8"TQ$x
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 Oqe.t;E 0}
adjusted profit 经调整的利润;调整后的利润 /Gv$1t^a
adjusted surplus 经调整的盈余额;调整后的盈余额 < 3+&DV-<N
adjusted value 经调整的价值;调整后的价值 DT]p14@t9
adjustment 调整;修订;理算〔保险〕 _!
p$47
adjustment centre 调剂中心 ?{P6AF-xcf
adjustment lag 调整过程的时间差距;调整时差 J#Ehx
|
adjustment mechanism 调整机制 J0W).mD_H
adjustment of loss 亏损调整 <%JO3E
adjustment process 调整过程;调整程序 Gv3Fg[MA@c
adjustment range 调整幅度 6
&Aa b56
administered exchange rate 受管制汇率 "LaX_0t)