A: XrvrN^'
R@EFG%|`_
A share A股;甲类股份 EYQ!ELuF
abatement of tax 减税;减扣免税额 ?^7~|?v
ABN AMRO Bank N.V. 荷兰银行 QoW3*1o
above-the-line expenditure 线上项目支出;经常预算支出 |;].~7^
above-the-line receipt 线上项目收入;经常预算收入 ZBYm
AD
ABSA Asia Limited 南非联合亚洲有限公司 G
cbal:q
absolute change 绝对数值变更 cbIW>IbM
absolute expenditure 实际开支 DnTM#i:
absolute guideline figure 绝对准则数字 PF+`3
absolute interest 绝对权益 ' ZB%McS
absolute order of discharge 绝对破产解除令 /)G9w]|T
absolute profit margin 绝对利润幅度 h0gT/x
absolute value 实值;绝对值 7,jqA"9
absolutely vested interest 绝对既得权益 RXP"v-
absorbed cost 已吸收成本;已分摊成本 NT nn!k
absorption 吸收;分摊;合并 qlzL<
absorption rate 吸收率;摊配率;分摊率 (thzWr6;
ACB Finance Limited 亚洲商业财务有限公司 0 Hq$h
acceptable form of reciprocity 合理的互惠条件 'dg OE
acceptable rate 适当利率;适当汇率 F%Xq}LMd
acceptance agreement 承兑协议 O=mJ8W@
acceptance for honour 参加承兑 $51#xe
acceptor 承兑人;接受人;受票人 @3G3l|~>
acceptor for honour 参加承兑人 {Cd*y6lI
accident insurance 意外保险 XR+2|o
Accident Insurance Association of Hong Kong 香港意外保险公会 ~jPe9
accident insurance scheme 意外保险计划 63~i6
accident year basis 意外年度基准 FkS{Z s
accommodation 通融;贷款 ePF9Vzq
accommodation bill 通融票据;空头票据 UOwj"#
accommodation party 汇票代发人
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account balance 帐户余额;帐户结余 &oR&NKk
account book 帐簿 C2VZE
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account collected in advance 预收款项 4]g^aaQFd>
account current book 往来帐簿 4ASc`w*0
account of after-acquired property 事后取得的财产报告 !nd*U}q
account of defaulter 拖欠帐目 ru U|
account payable 应付帐款 0lEIj/u
account payee only [A/C payee only] 只可转帐;存入收款人帐户 rN
*4Y
account receivable 应收帐款 ':fVb3A[*d
account receivable report 应收帐款报表
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account statement 结单;帐单;会计财务报表
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account title 帐户名称;会计科目 dW=]|t&
accountant's report 会计师报告 +Gjy%JFp
Accountant's Report Rules 会计师报告规则 5=$D~>-#
accounting and auditing procedure 会计与审计程序;会计与核数程序 D4S>Pkv
Accounting Arrangements 《会计安排》 R"tLu/S n
accounting basis 会计基础 ]__M*
accounting by Official Receiver 破产管理署署长呈交的帐目 $DQMN
Accounting Circular 《会计通告》 ycH=L8
accounting class 会计类别 :8rqTBa`
accounting date 记帐日期;会计结算日期 4u;W1=+Vn
accounting for money 款项核算 18`?t_8g
Accounting Officer 会计主任 >97V2W
accounting period 会计报告期;会计期 s*Fmu7o43
accounting policy 会计政策;会计方针 M^bujGD
accounting practice 会计惯例 YlYTH_L>E
accounting principle 会计准则 ~+1t17
accounting record 会计记录 @-W)(9kZ|
accounting report 会计报告 L-Hl.UV
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7y60-6r
Accounting Society of China 中国会计学会 =A,i9Z&
accounting statement 会计报表 $}jSIn=~|t
accounting system 会计制度;会计系统 d6Z;\f7[
accounting transaction 会计事项;帐务交易 P!-9cd1C,
accounting treatment 会计处理 r..Rh9v/=E
accounting year 会计年度 9iv!+(ni
accretion 增值;添加 Vdjca:`
accrual 应计项目;应累算数目 T+gqu
&9R
accrual basis 应计制;权责发生制 Mbi)mybM
accrual basis accounting 应计制会计;权责发生制会计 EJRwyF5LK
accrue 应累算;应计 toP7b
accrued benefit 应累算利益 g{i(4DHm(
accrued charges 应计费用 DQE.;0ld
accrued cumulative preference share dividend 应累算的累积优先股股息 )Z]8SED
accrued expenses 应累算费用 Q!@"Y/
accrued interest payable 应付利息;应计未付利息
]@<O!fS
accrued interest receivable 应收利息;应计未收利息 No h*1u*
accrued right 累算权益 <8'}H`w%
accruing profit 应累算的利润 "eBpSV>nnQ
accumulated fiscal reserve 累积财政储备 O6m}#?Ai/@
accumulated profit 累积利润;滚存溢利 U/TF,JUI
accumulated reserve 累积储备 QYg2'`(
accumulation of surplus income 累积收益盈余 ;ASlsUE\)
acquired assets 既得资产 R@ihN?k
acquisition 收购;购置;取得 eE7+fMP{
acquisition cost 购置成本 uu'~[SZlL
acquisition expenses 购置费用 i5rAb<q`
acquisition of 100% interest 收购全部股权 b&0q%tCK
acquisition of control 取得控制权 p-;*K(#X
acquisition of fixed assets 购置固定资产 JH2d+8O:qK
acquisition of shell “买壳” 3Hr ZN+D
acquisition price 收购价 &'i>5Y
act of God 天灾 \`x$@s?
acting partner 执事合伙人 >8QLo8)3C
active market 买卖活跃的市场;交投畅旺的市场;旺市 /5SBLp}Sy
active partner 积极参与的合伙人 9CxU:;3
active trading 交投活跃 Y68oBUd_E
actual circulation 实际流通 cE[4CCpy
actual cost 实际成本 P0|V1,)
actual expenditure 实际开支;实际支出 HD$W\P
actual income 实际入息;实际收入;实际收益 /SjA;c!.
actual market 现货市场 yv&&x.!.Z
actual price 现货价;实际价格 meE&, {
actual profit 实际利润 Z?dz@d%C
actual quotation 实盘;实际价位;实际报价 xMU4Av[{
actual year basis 按实际年度计算 1_f( ;WOg
actuals 实货 %[5hTf
actuarial investigation 精算调查 |tyVC=${
actuarial principle 精算原则 7m
t;qn?n
actuarial report 精算师报告 L%Me
wU0TZ
Actuarial Society of Hong Kong 香港精算学会 IL&Mf9m
actuarial valuation 精算师估值 >DPC}@Wl
actuary 精算师 y&UcTE2;%(
ad referendum agreement 暂定协议;有待覆核的协定 &h')snp:#
ad valorem duty 从价税;按值征税 %r?Y!=0
ad valorem duty system 从价税制 r. :LZEr
ad valorem fee 从价费 eqg|bc[i!t
ad valorem tariff 从价关税 pm@Mlwg`1
additional allowance 额外免税额 3+0$=ef
additional amount for unexpired risk 未过期风险的额外款额 Qv|A^%Ub!
additional assessable profit 补加应评税利润 iJT_*,P^
additional assessment 补加评税 >6KuZ_
additional commitment 额外承担 %?^IS&]Z
additional commitment vote 额外承担拨款 VPet1hAy
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8.bdN]zn
additional dependent parent allowance 供养父母额外免税额 )|zLjF$
additional provision 额外拨款 1=}+NK!
additional stamp duty 附加印花税 ;3'ta!.c
additional tax 补加税罚款;补加税款 JN,4#,
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2h%/exeS;
adjudged bankrupt 被裁定破产 3)3?/y)_
adjudicated bankrupt 裁定破产人 }CIH1
q3P
adjudication fee 裁定费;评定印花税额手续费;评估契据费 C%vR!Az
adjudication of bankruptcy 裁定破产;宣告破产 `O5wM\Z
adjudication of insolvency 裁定无力偿还债务 9'Le}`Gf
adjusted actual 经调整的实数;调整后的实数 j KGfm9|zj
adjusted current assets 经调整的流动资产;调整后的流动资产 \C#XKk$OE
adjusted figure 经调整的数字;调整后的数额 \oA>%+]5
adjusted liabilities 经调整的负债;调整后的负债 {Cd Q)|
adjusted loss 经调整的亏损;调整后的亏损 EyO=M~nsS
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 '1'De^%6W
adjusted profit 经调整的利润;调整后的利润 dG2k4 O
adjusted surplus 经调整的盈余额;调整后的盈余额 bnIl@0Y
adjusted value 经调整的价值;调整后的价值 0}$Zr*|;Y
adjustment 调整;修订;理算〔保险〕 zmB6Y
t
adjustment centre 调剂中心 m:SG1m_6
adjustment lag 调整过程的时间差距;调整时差 '1+s^Q'pc
adjustment mechanism 调整机制 4YX/=
adjustment of loss 亏损调整 r$T\@oTL
adjustment process 调整过程;调整程序 <Nw
qt[.
adjustment range 调整幅度 $KHw=<:)/
administered exchange rate 受管制汇率 LDc?/
Z1