A: P7iU_CgyW
d4#Ra%
A share A股;甲类股份 w+0Ch1$
abatement of tax 减税;减扣免税额 _ooSMp|
ABN AMRO Bank N.V. 荷兰银行 .5~W3v
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above-the-line expenditure 线上项目支出;经常预算支出 [o,S.!W8
above-the-line receipt 线上项目收入;经常预算收入 hj.Du+1
ABSA Asia Limited 南非联合亚洲有限公司 Xqac$%[3
absolute change 绝对数值变更 8>|@O<2\
absolute expenditure 实际开支 Lx"a #rZ
absolute guideline figure 绝对准则数字 yNb
:zoT
absolute interest 绝对权益 G$D6#/rR
absolute order of discharge 绝对破产解除令 nBVknyMFNF
absolute profit margin 绝对利润幅度 !B3lsXLSY
absolute value 实值;绝对值 wCb%{iowH
absolutely vested interest 绝对既得权益 S-Y(Vn4
absorbed cost 已吸收成本;已分摊成本 :a4FO
absorption 吸收;分摊;合并 /j1p^=ARV
absorption rate 吸收率;摊配率;分摊率 mJ%r2$/*
ACB Finance Limited 亚洲商业财务有限公司 UT9=S21
acceptable form of reciprocity 合理的互惠条件 KrFV4J[
acceptable rate 适当利率;适当汇率 XTZI!
acceptance agreement 承兑协议 > HL8hN'q'
acceptance for honour 参加承兑 c[Mz#BWG
acceptor 承兑人;接受人;受票人 Z)U#5|sf
acceptor for honour 参加承兑人 /e5Fx
accident insurance 意外保险 H5N(MihT
Accident Insurance Association of Hong Kong 香港意外保险公会 LEJ7. 82
accident insurance scheme 意外保险计划 r]=3
aebR.
accident year basis 意外年度基准 L^`oJ9k!
accommodation 通融;贷款 adJoT-8P6
accommodation bill 通融票据;空头票据 RhJL`>W`
accommodation party 汇票代发人 A_t<SG5
account balance 帐户余额;帐户结余 R<!WW9IM
account book 帐簿 eXU;UO^
account collected in advance 预收款项 rGZ@pO2
account current book 往来帐簿 T'*.LpNP,
account of after-acquired property 事后取得的财产报告 &\C{,:[
account of defaulter 拖欠帐目 mP)<;gm,
account payable 应付帐款 Xm`K@hJ@
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q#bFW?>y,
account receivable 应收帐款 ~~ON!l9n
account receivable report 应收帐款报表 g(:y_EpmLH
account statement 结单;帐单;会计财务报表 2#Au6BvX
account title 帐户名称;会计科目 t3/!esay
accountant's report 会计师报告 w?AE8n
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Accountant's Report Rules 会计师报告规则 TBQ`:`g^m
accounting and auditing procedure 会计与审计程序;会计与核数程序 2="C6
7TK
Accounting Arrangements 《会计安排》
YV 9*B
accounting basis 会计基础 K@{jY\AZNx
accounting by Official Receiver 破产管理署署长呈交的帐目 s8``U~D
Accounting Circular 《会计通告》 ,gU9ywg
accounting class 会计类别 n20H{TA
accounting date 记帐日期;会计结算日期 uF T\a=
accounting for money 款项核算 Ze$:-7Czl
Accounting Officer 会计主任 tS2lex%
accounting period 会计报告期;会计期 lb1(1|#
accounting policy 会计政策;会计方针 -X4`,0y%{O
accounting practice 会计惯例 t:M({|m Y
accounting principle 会计准则 k#%19B
accounting record 会计记录 su=.4JcK
accounting report 会计报告 #%e`OA(b
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 xiRTp:>
Accounting Society of China 中国会计学会 PyHE>C%
accounting statement 会计报表 ,XP9NHE
accounting system 会计制度;会计系统 N13 <!QQ
accounting transaction 会计事项;帐务交易 vS<;:3
accounting treatment 会计处理 Qb# S)[6s+
accounting year 会计年度 O!f*
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accretion 增值;添加 2
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accrual 应计项目;应累算数目 ecf7g)+C
accrual basis 应计制;权责发生制 c_^H;~^rL
accrual basis accounting 应计制会计;权责发生制会计 `T9<}&=!
accrue 应累算;应计 7*XG]=z/
accrued benefit 应累算利益 wq]nz!
accrued charges 应计费用 ij hMJ?3
accrued cumulative preference share dividend 应累算的累积优先股股息 72-@!Z0e
accrued expenses 应累算费用 Y,mH ]
accrued interest payable 应付利息;应计未付利息 uR
"]w7=
accrued interest receivable 应收利息;应计未收利息 _k+Bj.L
accrued right 累算权益 NHc+QMbou(
accruing profit 应累算的利润 6!Isz1.re
accumulated fiscal reserve 累积财政储备 {8jG6
accumulated profit 累积利润;滚存溢利 w#b~R^U
accumulated reserve 累积储备 >8NQ8i=]V1
accumulation of surplus income 累积收益盈余 sZ4H\
acquired assets 既得资产 SwP h-6
acquisition 收购;购置;取得 nMc-kyl{
acquisition cost 购置成本 _F3vC#
acquisition expenses 购置费用 Pq4sv`q)
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acquisition of 100% interest 收购全部股权 xDlC]loi7
acquisition of control 取得控制权 Nq~
bO_-I
acquisition of fixed assets 购置固定资产 mI`dZ3h
acquisition of shell “买壳” \O/=g6w|t}
acquisition price 收购价 \aW5V: ?
act of God 天灾 xUrfH$$!`
acting partner 执事合伙人 alu`T
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active market 买卖活跃的市场;交投畅旺的市场;旺市 L7xTAFe
active partner 积极参与的合伙人 Yp
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active trading 交投活跃 2dI:],7
actual circulation 实际流通 ?y04g u6p
actual cost 实际成本 3S5QqAm
actual expenditure 实际开支;实际支出 uPp(l4(+
actual income 实际入息;实际收入;实际收益 zR<jZwo]#
actual market 现货市场 Sdt
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actual price 现货价;实际价格 1%=,J'AH
actual profit 实际利润 ?)PcYrV
actual quotation 实盘;实际价位;实际报价 JqZ%*
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actual year basis 按实际年度计算 er<~dqZ}]
actuals 实货 oD}I{&=wa
actuarial investigation 精算调查 uuC/F_='B
actuarial principle 精算原则 (?3(=+t
actuarial report 精算师报告 |F=^Cu,
Actuarial Society of Hong Kong 香港精算学会 _88~uYG
actuarial valuation 精算师估值 QTyl=z7
actuary 精算师 FVpe*]
ad referendum agreement 暂定协议;有待覆核的协定 )i>KYg w
ad valorem duty 从价税;按值征税 <=`@`rm{
ad valorem duty system 从价税制 2Vi[qS^
ad valorem fee 从价费 D6m>>&E['
ad valorem tariff 从价关税 P~*fZ)\}F@
additional allowance 额外免税额 7)]G"m{
additional amount for unexpired risk 未过期风险的额外款额
6$Dbeb
additional assessable profit 补加应评税利润 Ar$LA"vu4
additional assessment 补加评税 I'j?
T.
additional commitment 额外承担 #nd
,c n
additional commitment vote 额外承担拨款 k{#:O=
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~& l`"
additional dependent parent allowance 供养父母额外免税额 a|>MueJ
additional provision 额外拨款 {%$=^XO
additional stamp duty 附加印花税 > w'6ZDA*X
additional tax 补加税罚款;补加税款 0'
<S7?~|
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 aG ,uF
adjudged bankrupt 被裁定破产 ])JJ`Z8Bk
adjudicated bankrupt 裁定破产人 =os j}(
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (+@.L7>m+t
adjudication of bankruptcy 裁定破产;宣告破产 Nf~<
xK
adjudication of insolvency 裁定无力偿还债务 Psv!`K
adjusted actual 经调整的实数;调整后的实数 $OO[C={v[
adjusted current assets 经调整的流动资产;调整后的流动资产 c2U>89LlZ
adjusted figure 经调整的数字;调整后的数额 83n:
h08
adjusted liabilities 经调整的负债;调整后的负债 E5dXu5+ye
adjusted loss 经调整的亏损;调整后的亏损 t>[r88v
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 (AS%P?
adjusted profit 经调整的利润;调整后的利润 rx"zqm9 }u
adjusted surplus 经调整的盈余额;调整后的盈余额 K$Ph$P@
adjusted value 经调整的价值;调整后的价值 4M]8po/;
adjustment 调整;修订;理算〔保险〕 7MfT~v
adjustment centre 调剂中心 :s5g6TR
adjustment lag 调整过程的时间差距;调整时差 eOb`
uyi
adjustment mechanism 调整机制 bODl
q
adjustment of loss 亏损调整 }B5I#Af7
adjustment process 调整过程;调整程序 M Q6Y^,B
adjustment range 调整幅度 s5pY)6)
administered exchange rate 受管制汇率 76m[o