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A share A股;甲类股份 IEvdV6{K
abatement of tax 减税;减扣免税额 bi;1s'Y<D
ABN AMRO Bank N.V. 荷兰银行 "tpSg
above-the-line expenditure 线上项目支出;经常预算支出 ht}wEvv
above-the-line receipt 线上项目收入;经常预算收入 h2J
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ABSA Asia Limited 南非联合亚洲有限公司 hehFEyx
absolute change 绝对数值变更 jmW7)jT8:
absolute expenditure 实际开支 0+b1vhQ
absolute guideline figure 绝对准则数字 K!l5coM
absolute interest 绝对权益 lsNd_7k
absolute order of discharge 绝对破产解除令 C$)onk
absolute profit margin 绝对利润幅度 Pj%|\kbNs
absolute value 实值;绝对值 uWE^hz"
absolutely vested interest 绝对既得权益 Dv`c<+q(#
absorbed cost 已吸收成本;已分摊成本 \xoP)Ub>
absorption 吸收;分摊;合并 &b& ,
absorption rate 吸收率;摊配率;分摊率 hP&Bt
ACB Finance Limited 亚洲商业财务有限公司 }*"p?L^p{
acceptable form of reciprocity 合理的互惠条件 "g8M0[7e3
acceptable rate 适当利率;适当汇率 qJUK_6|3
acceptance agreement 承兑协议 @U}1EC{A
acceptance for honour 参加承兑 -z(+/ /K:#
acceptor 承兑人;接受人;受票人 -A!%*9Z
acceptor for honour 参加承兑人 ~W]TD@w
accident insurance 意外保险 3sZ\0P}
Accident Insurance Association of Hong Kong 香港意外保险公会 $PHvA6D
accident insurance scheme 意外保险计划 k"w"hg&e
accident year basis 意外年度基准 `*KHSA
accommodation 通融;贷款 u> 7=AlWF-
accommodation bill 通融票据;空头票据 =odFmF
accommodation party 汇票代发人 *-p}z@8
account balance 帐户余额;帐户结余 >[*qf9$
account book 帐簿 &@YmA1Yu)E
account collected in advance 预收款项 x-3\Ls[I
account current book 往来帐簿 !%0 *z
account of after-acquired property 事后取得的财产报告 L*JjG sTH
account of defaulter 拖欠帐目 lHX72s|V
account payable 应付帐款 i~J'% a<Qp
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q]>.b%s[
account receivable 应收帐款 )K
account receivable report 应收帐款报表 I,8Er2;)
account statement 结单;帐单;会计财务报表 cExS7~*
account title 帐户名称;会计科目 Th%Sjgsn
accountant's report 会计师报告 \)|hogI|f
Accountant's Report Rules 会计师报告规则 T
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accounting and auditing procedure 会计与审计程序;会计与核数程序 0lR5<^B
Accounting Arrangements 《会计安排》 ^y%T~dLkp'
accounting basis 会计基础 }vM("v|M
accounting by Official Receiver 破产管理署署长呈交的帐目 J/*`7Pd
Accounting Circular 《会计通告》 c0u^zH<
accounting class 会计类别 G'A R`"F
accounting date 记帐日期;会计结算日期 0"bcdG<}
accounting for money 款项核算 ?5
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Accounting Officer 会计主任 %bfQ$a:
accounting period 会计报告期;会计期 K(Bf2Mfq
accounting policy 会计政策;会计方针
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accounting practice 会计惯例 'Qe;vZ31K
accounting principle 会计准则 n7-6-
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accounting record 会计记录 [IhYh<i
accounting report 会计报告 Y0-n\|
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p.?rey<%
Accounting Society of China 中国会计学会 B&uz;L3
accounting statement 会计报表 S|`o]?nc>
accounting system 会计制度;会计系统 R*2E/8Ia
accounting transaction 会计事项;帐务交易 [HZv8HU|
accounting treatment 会计处理 .0]<k,JZZ
accounting year 会计年度 k+pr \d ~
accretion 增值;添加 c\ l kD-\
accrual 应计项目;应累算数目 N//KPh
accrual basis 应计制;权责发生制 ,nDaqQ-C!!
accrual basis accounting 应计制会计;权责发生制会计 #4 pB@_
accrue 应累算;应计 SI-Ops~e
accrued benefit 应累算利益 R/z=p_6p7`
accrued charges 应计费用 @6
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accrued cumulative preference share dividend 应累算的累积优先股股息 kpN)zxfk
accrued expenses 应累算费用 :G%61x&=Zc
accrued interest payable 应付利息;应计未付利息 }Kbb4]t|"
accrued interest receivable 应收利息;应计未收利息 q5)O%l !
accrued right 累算权益 5]Y?m'
accruing profit 应累算的利润 ^3L0w}#
accumulated fiscal reserve 累积财政储备
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accumulated profit 累积利润;滚存溢利 N5b!.B x-w
accumulated reserve 累积储备 %Y*Ndt 4
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 HRf
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acquisition 收购;购置;取得 2a Q[zK
acquisition cost 购置成本 ( 0_2sfS
acquisition expenses 购置费用 a HR"n|7{
acquisition of 100% interest 收购全部股权 + @s"zp;F
acquisition of control 取得控制权 E#N|wq
acquisition of fixed assets 购置固定资产 I(BQ34q
acquisition of shell “买壳” 338k?nHxv
acquisition price 收购价 e h?zNu2=
act of God 天灾 1NA.nw.
acting partner 执事合伙人 N64dO[
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active market 买卖活跃的市场;交投畅旺的市场;旺市 x-&@wMqkc
active partner 积极参与的合伙人 'kO!^6=4M
active trading 交投活跃 lchPpm9
actual circulation 实际流通 sN01rtB(UT
actual cost 实际成本 *mvlb
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actual expenditure 实际开支;实际支出 t=W}SH
actual income 实际入息;实际收入;实际收益 57']#j#"hj
actual market 现货市场 [j/9neaye
actual price 现货价;实际价格 &(l9?EVq1
actual profit 实际利润 0[?Xxk}s0
actual quotation 实盘;实际价位;实际报价 A@{PZ
actual year basis 按实际年度计算 _5Ct]vy
actuals 实货 R|87%&6']
actuarial investigation 精算调查 *d4eK+U$5
actuarial principle 精算原则 SbrecZ
actuarial report 精算师报告 7}5JDG
Actuarial Society of Hong Kong 香港精算学会 Iom'Y@x
actuarial valuation 精算师估值 Ig0VW)
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actuary 精算师 = x)-u8P
ad referendum agreement 暂定协议;有待覆核的协定 PmEsN&YP]
ad valorem duty 从价税;按值征税 Zw
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ad valorem duty system 从价税制 O`t&ldU
ad valorem fee 从价费 l L@XM2"
ad valorem tariff 从价关税 C7ScS"~
additional allowance 额外免税额 eiaFaYe\
additional amount for unexpired risk 未过期风险的额外款额 . ~~T\rmI
additional assessable profit 补加应评税利润 1JG'%8}#8
additional assessment 补加评税 O^duZ*b
additional commitment 额外承担 nV/G8SeI
additional commitment vote 额外承担拨款 6HWE~`ok6
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nB SYsp{
additional dependent parent allowance 供养父母额外免税额 j@3Q;F0ba
additional provision 额外拨款 h( u8&MHx
additional stamp duty 附加印花税 u.m[u)HQ
additional tax 补加税罚款;补加税款 Zaf:fsj>
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .2Elr(
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adjudged bankrupt 被裁定破产 yEoF4bt
adjudicated bankrupt 裁定破产人 >rmqBDKaQ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >7T'OC
adjudication of bankruptcy 裁定破产;宣告破产 k|PN0&J
adjudication of insolvency 裁定无力偿还债务 paE[rS\
adjusted actual 经调整的实数;调整后的实数 Ee%%d
adjusted current assets 经调整的流动资产;调整后的流动资产 U@)eTHv}6
adjusted figure 经调整的数字;调整后的数额 V1`o%;j
adjusted liabilities 经调整的负债;调整后的负债 :v&$o'Sak
adjusted loss 经调整的亏损;调整后的亏损 o&)8o5
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 ?(F6#"/E
adjusted profit 经调整的利润;调整后的利润 MKD1V8i
adjusted surplus 经调整的盈余额;调整后的盈余额 )e=D(qd
adjusted value 经调整的价值;调整后的价值 N gGp
adjustment 调整;修订;理算〔保险〕 BLf>_bUk
adjustment centre 调剂中心 nuMD!qu!nZ
adjustment lag 调整过程的时间差距;调整时差 Vl=l?A8
adjustment mechanism 调整机制 vm7z,Ff
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adjustment of loss 亏损调整
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adjustment process 调整过程;调整程序 n&
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adjustment range 调整幅度 }9# r0Vja
administered exchange rate 受管制汇率 b)5uf'?-