A: "oZ$/ap\
Z?IwR
A share A股;甲类股份 W$E!}~Ro
abatement of tax 减税;减扣免税额 "mBX$t'gb
ABN AMRO Bank N.V. 荷兰银行 JIw=Bs
above-the-line expenditure 线上项目支出;经常预算支出 Q/JX8<7K
above-the-line receipt 线上项目收入;经常预算收入 8SJi~gV
ABSA Asia Limited 南非联合亚洲有限公司 @Yv+L)
absolute change 绝对数值变更 +W{ELdup%q
absolute expenditure 实际开支 &W'X3!Te
absolute guideline figure 绝对准则数字 p>GTFXEi6
absolute interest 绝对权益 Vh%=JL
sK
absolute order of discharge 绝对破产解除令 @vy{Q7aM
absolute profit margin 绝对利润幅度 $-tgd<2h
absolute value 实值;绝对值 D #<)q)
absolutely vested interest 绝对既得权益 m[k@\xS4e
absorbed cost 已吸收成本;已分摊成本 G-vBJlt=t
absorption 吸收;分摊;合并 Klw\
absorption rate 吸收率;摊配率;分摊率 v6Vd V.BI
ACB Finance Limited 亚洲商业财务有限公司 4 w$f-
acceptable form of reciprocity 合理的互惠条件 m^6& !`CD
acceptable rate 适当利率;适当汇率 !|SVRaS
acceptance agreement 承兑协议 3,Dc}$t
acceptance for honour 参加承兑 W7k0!Grrl
acceptor 承兑人;接受人;受票人 -!p +^wC
acceptor for honour 参加承兑人 "`QI2{!l
accident insurance 意外保险 h3}gg@Fm
Accident Insurance Association of Hong Kong 香港意外保险公会 O@[jNs)].
accident insurance scheme 意外保险计划 ~Ogtgr
accident year basis 意外年度基准 G;^}, %<
accommodation 通融;贷款 f{m,?[1C,
accommodation bill 通融票据;空头票据 )#NT* @j`
accommodation party 汇票代发人 tC
4:cX
account balance 帐户余额;帐户结余 6/A#P$G
account book 帐簿 5x([fG
account collected in advance 预收款项 i4'
,d#
account current book 往来帐簿 ]Wn^m+
account of after-acquired property 事后取得的财产报告 "s:eH"_s
account of defaulter 拖欠帐目 J\WUBt-M
account payable 应付帐款 #
p?7{"Ep
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R:Pw@
account receivable 应收帐款 .Mn+Bd4f
account receivable report 应收帐款报表 'dkKBLsx
account statement 结单;帐单;会计财务报表 88K=jo))b
account title 帐户名称;会计科目 \w
yn
accountant's report 会计师报告 UJ}Xa&*H\
Accountant's Report Rules 会计师报告规则 =V)88@W
accounting and auditing procedure 会计与审计程序;会计与核数程序 , Ww\C
Accounting Arrangements 《会计安排》 gM0
^k6bB8
accounting basis 会计基础 >u6*P{;\
accounting by Official Receiver 破产管理署署长呈交的帐目 3 &aBU[
Accounting Circular 《会计通告》 H(MCY3t
accounting class 会计类别 ~^6[SbVb
accounting date 记帐日期;会计结算日期 qIO<\Yl
accounting for money 款项核算 #_A <C+[
Accounting Officer 会计主任 2+Y8b::
accounting period 会计报告期;会计期 dn"&j1@KY
accounting policy 会计政策;会计方针 E[z8;A^:0
accounting practice 会计惯例 a!_vd B
accounting principle 会计准则 <c,/+
lQ^
accounting record 会计记录 %Ydzzr3
accounting report 会计报告 \`nRgYSE
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5WT^;J9V
Accounting Society of China 中国会计学会 V_>)m3zsL
accounting statement 会计报表 cz2guUu
accounting system 会计制度;会计系统 Ql%0%naq1
accounting transaction 会计事项;帐务交易 nb
-Je+
accounting treatment 会计处理 =LFrV9
accounting year 会计年度 +c8cyx:^f
accretion 增值;添加 =nq9)4o
accrual 应计项目;应累算数目 lbRm(W(
accrual basis 应计制;权责发生制 Hy?+p{{G
accrual basis accounting 应计制会计;权责发生制会计 iva?3
.t
accrue 应累算;应计 SGZ]_
accrued benefit 应累算利益 B/iRR2h
accrued charges 应计费用 v7V.,^6+
accrued cumulative preference share dividend 应累算的累积优先股股息 UL46%MFQ
\
accrued expenses 应累算费用 @,Re<%\
accrued interest payable 应付利息;应计未付利息 BIFuQ?j3
accrued interest receivable 应收利息;应计未收利息 FqvMi:F
accrued right 累算权益 3eq VY0q
accruing profit 应累算的利润 :X?bWxOJ
accumulated fiscal reserve 累积财政储备 Tb2Tb2C
accumulated profit 累积利润;滚存溢利 !7m
) QNV
accumulated reserve 累积储备 \z/_vzz4
accumulation of surplus income 累积收益盈余 h-^7cHI}
acquired assets 既得资产 %LL*V|
acquisition 收购;购置;取得 $Iu N(#
acquisition cost 购置成本 :;wb{q$O
acquisition expenses 购置费用 f9Vxtd
acquisition of 100% interest 收购全部股权 &$'=SL(Z
acquisition of control 取得控制权 f;Iaf#V_
acquisition of fixed assets 购置固定资产 -y@5% _-
acquisition of shell “买壳” yf2I%\p}
acquisition price 收购价 <hYrcOt
act of God 天灾 *zf@J'
acting partner 执事合伙人 ,%|$#
g 0
active market 买卖活跃的市场;交投畅旺的市场;旺市 [lSQ?
active partner 积极参与的合伙人 'G.^g}N1
active trading 交投活跃 vPVA^UPNV
actual circulation 实际流通 4. &t
actual cost 实际成本 Kn#3^>D
actual expenditure 实际开支;实际支出 a^9-9*
actual income 实际入息;实际收入;实际收益 6Y#V;/gK!5
actual market 现货市场 2EHeQ|#
actual price 现货价;实际价格 7\BGe
I
actual profit 实际利润 Ik9 2='
Z
actual quotation 实盘;实际价位;实际报价 [jOvy>2K]
actual year basis 按实际年度计算 >%~E <
actuals 实货 UF
g N@
actuarial investigation 精算调查 N+<`Er
actuarial principle 精算原则
Ji>
actuarial report 精算师报告 pB3dx#l
Actuarial Society of Hong Kong 香港精算学会 vd4}b>
actuarial valuation 精算师估值 GM5s~,
actuary 精算师 " <GDOL
ad referendum agreement 暂定协议;有待覆核的协定 %cWy0:F5VY
ad valorem duty 从价税;按值征税 `7;I*|
ad valorem duty system 从价税制 &"90pBGK
ad valorem fee 从价费 `OY_v=}
ad valorem tariff 从价关税 7R$]BY=
additional allowance 额外免税额 8gA:s`ofJ
additional amount for unexpired risk 未过期风险的额外款额 &DqeO8?Q
additional assessable profit 补加应评税利润 8:BPXdiK
additional assessment 补加评税 2iUdTy$
additional commitment 额外承担 ..ig jc#UF
additional commitment vote 额外承担拨款 x*)@:W!
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QU&b5!;&
additional dependent parent allowance 供养父母额外免税额 Qi_De
'@
additional provision 额外拨款
nly`\0C
additional stamp duty 附加印花税 ([-xM%BI6
additional tax 补加税罚款;补加税款 8Nr,Wq
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `.0QY<;
adjudged bankrupt 被裁定破产 t/6t{*-w
adjudicated bankrupt 裁定破产人 +OUYQM mM
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0A~zuK
adjudication of bankruptcy 裁定破产;宣告破产 E57J).x-BP
adjudication of insolvency 裁定无力偿还债务 [6bK>w"v
adjusted actual 经调整的实数;调整后的实数 :Sh>
adjusted current assets 经调整的流动资产;调整后的流动资产 MTKd:.J6
adjusted figure 经调整的数字;调整后的数额 4eSV(u)4
adjusted liabilities 经调整的负债;调整后的负债 &ZjQa.-U>
adjusted loss 经调整的亏损;调整后的亏损 '
`$US;5
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 GC{)3)_ t
adjusted profit 经调整的利润;调整后的利润 u&iMY3=
adjusted surplus 经调整的盈余额;调整后的盈余额 t"0Z=`Wi
adjusted value 经调整的价值;调整后的价值 -O
o7]8
adjustment 调整;修订;理算〔保险〕 xD f<@
adjustment centre 调剂中心 @K
8sNPK
adjustment lag 调整过程的时间差距;调整时差 AZmA
Bl
adjustment mechanism 调整机制 yDt3
)fP#
adjustment of loss 亏损调整 _T\~AwVc<
adjustment process 调整过程;调整程序 *k$ ":A
adjustment range 调整幅度 0]dL;~0y.
administered exchange rate 受管制汇率 =YPvh]][