A: VVl-cU
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A share A股;甲类股份 >D62l*V C)
abatement of tax 减税;减扣免税额 ]sAD5<;
ABN AMRO Bank N.V. 荷兰银行 R_n-&d'PP
above-the-line expenditure 线上项目支出;经常预算支出 Kp8T;&<Iay
above-the-line receipt 线上项目收入;经常预算收入 P[ 8N58#
ABSA Asia Limited 南非联合亚洲有限公司 r/L]uSN
absolute change 绝对数值变更 H H3
absolute expenditure 实际开支 JhIK$Ti
absolute guideline figure 绝对准则数字 ye2Oh7
absolute interest 绝对权益 toJ&$HrE
absolute order of discharge 绝对破产解除令 Asu"#sd
absolute profit margin 绝对利润幅度 j)qh>y)
absolute value 实值;绝对值 Ib2pV2`h(
absolutely vested interest 绝对既得权益
In
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absorbed cost 已吸收成本;已分摊成本 L(8dK
absorption 吸收;分摊;合并 0Jh:6F
absorption rate 吸收率;摊配率;分摊率 UdJV;T'rm
ACB Finance Limited 亚洲商业财务有限公司 oF
xVK
acceptable form of reciprocity 合理的互惠条件 _/ZY&5N
acceptable rate 适当利率;适当汇率 9(j!#`O7&
acceptance agreement 承兑协议 cpnwx1q@
acceptance for honour 参加承兑 qDb}b d5
acceptor 承兑人;接受人;受票人 hj,x~^cS
acceptor for honour 参加承兑人 K*FAngIB
accident insurance 意外保险 {2@96o2}
Accident Insurance Association of Hong Kong 香港意外保险公会 x)L@xQ
accident insurance scheme 意外保险计划
#sZes
accident year basis 意外年度基准 -;"l5oX
accommodation 通融;贷款 5wX>PJS
accommodation bill 通融票据;空头票据 q8>Q,F`BA
accommodation party 汇票代发人 \]%U?`A
account balance 帐户余额;帐户结余 G].KJ5,y
account book 帐簿 }L9j`17
account collected in advance 预收款项 o7zfD94I
account current book 往来帐簿 e r$ 'c
account of after-acquired property 事后取得的财产报告 PM7/fv*,
account of defaulter 拖欠帐目 fif<[Ax
account payable 应付帐款 HXI}f\6x
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m@~x*+Iz
account receivable 应收帐款 >`'9V|1
account receivable report 应收帐款报表 4PQWdPv;
account statement 结单;帐单;会计财务报表 R0}%
account title 帐户名称;会计科目 CI{x/ e^(
accountant's report 会计师报告 9l]IE,u
Accountant's Report Rules 会计师报告规则 N<99K!
accounting and auditing procedure 会计与审计程序;会计与核数程序 *cI Xae^Y7
Accounting Arrangements 《会计安排》 ^dv>n]?
accounting basis 会计基础 ,RQ-w2j?
accounting by Official Receiver 破产管理署署长呈交的帐目 [dMxr9M
Accounting Circular 《会计通告》 ;zDc0qpw
accounting class 会计类别 YyIt-fPZ
accounting date 记帐日期;会计结算日期 G2D<LRWt4
accounting for money 款项核算 sSUd;BYf
Accounting Officer 会计主任 2l?J9c}Wo
accounting period 会计报告期;会计期 @4$E.q<0
accounting policy 会计政策;会计方针 4+Y5u4`t
accounting practice 会计惯例 K#r`^aUc
accounting principle 会计准则 n}{cs
accounting record 会计记录 +F|[9o
z
accounting report 会计报告 6-"&jbvm
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h#
8b
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Accounting Society of China 中国会计学会 BL67sva;
accounting statement 会计报表 $hio(
accounting system 会计制度;会计系统 G>x0}c
accounting transaction 会计事项;帐务交易 rej[G!
accounting treatment 会计处理 X;h~s:LM
accounting year 会计年度 O5
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accretion 增值;添加 k
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accrual 应计项目;应累算数目 qv6]YPP
accrual basis 应计制;权责发生制 /
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accrual basis accounting 应计制会计;权责发生制会计 Q*:
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accrue 应累算;应计 ?L^ Gu ]y
accrued benefit 应累算利益 d
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accrued charges 应计费用 h 8s*FI
accrued cumulative preference share dividend 应累算的累积优先股股息 \m&:J>^
accrued expenses 应累算费用 bxs@_fH
accrued interest payable 应付利息;应计未付利息 uypD`%pC
accrued interest receivable 应收利息;应计未收利息 |4vk@0L
accrued right 累算权益 5 *_#"
accruing profit 应累算的利润 X}$S|1CjO
accumulated fiscal reserve 累积财政储备 =#fqFL,
accumulated profit 累积利润;滚存溢利 dkjL;1
accumulated reserve 累积储备 rQJoaP+\q
accumulation of surplus income 累积收益盈余 o=ex{g( 3
acquired assets 既得资产 &3<]F
K
acquisition 收购;购置;取得 /NZR|
acquisition cost 购置成本 y@I"Hk<T
acquisition expenses 购置费用 I$$!YMm.N
acquisition of 100% interest 收购全部股权 M4| L
acquisition of control 取得控制权 i&Ea@b
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” 'PZJ{8=
acquisition price 收购价 Y%3j>_\;
act of God 天灾 bTj,5,8i
acting partner 执事合伙人 "T PMSx&Ei
active market 买卖活跃的市场;交投畅旺的市场;旺市 =B 9U
active partner 积极参与的合伙人 Wxjpe4
active trading 交投活跃 v!2`hqO
actual circulation 实际流通 5s;#C/ZZ
actual cost 实际成本 a^BD55d?
actual expenditure 实际开支;实际支出 \ CYu;
actual income 实际入息;实际收入;实际收益 3I]5DW %-
actual market 现货市场 Ab`G b
actual price 现货价;实际价格 sMZ \6
actual profit 实际利润 ]l`DR4
=
actual quotation 实盘;实际价位;实际报价 ~1p
f ?
actual year basis 按实际年度计算 Z\x6
actuals 实货 xfb%bkr
actuarial investigation 精算调查 `g7'
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actuarial principle 精算原则 m35G;
actuarial report 精算师报告 I/'>Bn+
Actuarial Society of Hong Kong 香港精算学会 ?pFHpz
actuarial valuation 精算师估值 ;k>{I8L~
actuary 精算师 E)Dik`Ccl
ad referendum agreement 暂定协议;有待覆核的协定 F)C8LH
ad valorem duty 从价税;按值征税 CXa$QSu >
ad valorem duty system 从价税制 '?\Hm'8
ad valorem fee 从价费 :M Md@
ad valorem tariff 从价关税 K|iNEhuc
additional allowance 额外免税额 bbz86]AhY
additional amount for unexpired risk 未过期风险的额外款额 OA+W$
additional assessable profit 补加应评税利润 s:%>H|-
additional assessment 补加评税 =&vV$UtV
additional commitment 额外承担 |nD`0Rbw
additional commitment vote 额外承担拨款 )[A}h'J)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &kP>qTI^p~
additional dependent parent allowance 供养父母额外免税额 H]cCyuCdH
additional provision 额外拨款 T6tJwSS4:
additional stamp duty 附加印花税 m#uutomi0
additional tax 补加税罚款;补加税款 _$r+*nGDz
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #VLTx!5o
adjudged bankrupt 被裁定破产 !$j'F? 2>
adjudicated bankrupt 裁定破产人 cB|](gWS~
adjudication fee 裁定费;评定印花税额手续费;评估契据费
t ,0~5>5
adjudication of bankruptcy 裁定破产;宣告破产 d6uL;eR
adjudication of insolvency 裁定无力偿还债务 -50|r;a
adjusted actual 经调整的实数;调整后的实数 f+rBIE
adjusted current assets 经调整的流动资产;调整后的流动资产 fNQecDuS
adjusted figure 经调整的数字;调整后的数额 ,$*$w<
adjusted liabilities 经调整的负债;调整后的负债
8$1<N
adjusted loss 经调整的亏损;调整后的亏损 cEe>Lyt
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 <|v]9`'
adjusted profit 经调整的利润;调整后的利润 ~#wq sm
adjusted surplus 经调整的盈余额;调整后的盈余额 /MA4Er r
adjusted value 经调整的价值;调整后的价值 ~GZ(Ou-&
adjustment 调整;修订;理算〔保险〕 ;#AV~Y-
s
adjustment centre 调剂中心 <=WQs2
adjustment lag 调整过程的时间差距;调整时差 J
9z\ qTI
adjustment mechanism 调整机制 B7cXbUAQs
adjustment of loss 亏损调整 }nkX-PG9
adjustment process 调整过程;调整程序 }psJ'aiG*
adjustment range 调整幅度 }z}oVc
administered exchange rate 受管制汇率 >XBLm`a