A: CY
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A share A股;甲类股份 |{JJ2c\W
abatement of tax 减税;减扣免税额 \jGvom.
ABN AMRO Bank N.V. 荷兰银行 bk{.9nz 2
above-the-line expenditure 线上项目支出;经常预算支出 !|`vW{v
above-the-line receipt 线上项目收入;经常预算收入 OJ2I (8P
ABSA Asia Limited 南非联合亚洲有限公司 Ad]oM]
absolute change 绝对数值变更 SdOE^_@:
absolute expenditure 实际开支 gg}^@h&?
absolute guideline figure 绝对准则数字 #RWH k
absolute interest 绝对权益 Wk*t-
absolute order of discharge 绝对破产解除令 2=p"%YSn
absolute profit margin 绝对利润幅度 aq<QKnU
absolute value 实值;绝对值 ;?'=*+'>
absolutely vested interest 绝对既得权益 Q]NGd 0 J
absorbed cost 已吸收成本;已分摊成本 xFy%&SKHg
absorption 吸收;分摊;合并 k>;a5'S
absorption rate 吸收率;摊配率;分摊率 g7),si*
ACB Finance Limited 亚洲商业财务有限公司 HG)c\b
acceptable form of reciprocity 合理的互惠条件 &6}] v:
acceptable rate 适当利率;适当汇率 EU@XLm6
acceptance agreement 承兑协议 sg!*%*XQ
acceptance for honour 参加承兑 b1 NB:
acceptor 承兑人;接受人;受票人 gdVajOAu
acceptor for honour 参加承兑人 [osm\w49
accident insurance 意外保险 `.8#q^
Accident Insurance Association of Hong Kong 香港意外保险公会 <<:a>)6\
accident insurance scheme 意外保险计划 XOi[[G}
accident year basis 意外年度基准 n]+v Eu|
accommodation 通融;贷款 !ii'hwFm$
accommodation bill 通融票据;空头票据 Up|>)WFw"
accommodation party 汇票代发人 BL Q&VI4
account balance 帐户余额;帐户结余 SuU %x2
account book 帐簿 maopr$r
account collected in advance 预收款项 7gY^a MW
account current book 往来帐簿 eg
vgi?y
account of after-acquired property 事后取得的财产报告 6
SosVE>Z
account of defaulter 拖欠帐目 |#D$9+
account payable 应付帐款 Rf.b_Y@O
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qmJ^@dxs
account receivable 应收帐款 +m8gS;
'R4
account receivable report 应收帐款报表 U&<Nhh
account statement 结单;帐单;会计财务报表 b!ea(D!:
account title 帐户名称;会计科目 ,J0BG0jB^u
accountant's report 会计师报告 >HH49cCo
Accountant's Report Rules 会计师报告规则 "p{cz(
accounting and auditing procedure 会计与审计程序;会计与核数程序 |vY0[#E8&
Accounting Arrangements 《会计安排》 {Z=m5Dy}
accounting basis 会计基础 fsDwfwil*
accounting by Official Receiver 破产管理署署长呈交的帐目 H!NyM}jsr
Accounting Circular 《会计通告》 w
9mi2=
accounting class 会计类别 j7M[]/|
accounting date 记帐日期;会计结算日期 @]0;aZ{3
accounting for money 款项核算 Ydr/ T/1
Accounting Officer 会计主任 CrIt h/Z
accounting period 会计报告期;会计期 rHWlv\+Nn
accounting policy 会计政策;会计方针 xXktMlI
accounting practice 会计惯例 """gV)Y
accounting principle 会计准则 NH
Cdf*
accounting record 会计记录 -b4#/q+bb+
accounting report 会计报告 CK+GD "Z$
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0`
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6~p
Accounting Society of China 中国会计学会 {G
D<s))
accounting statement 会计报表 UA|A>c
accounting system 会计制度;会计系统 R]7-6
accounting transaction 会计事项;帐务交易 T&] J3TFJ
accounting treatment 会计处理 PmGW\E[ni
accounting year 会计年度 %;E/{gO
accretion 增值;添加 %dMP}k/
accrual 应计项目;应累算数目 y2U^7VrO
accrual basis 应计制;权责发生制 s2{d<0x?v
accrual basis accounting 应计制会计;权责发生制会计 AIvIQ$6}
accrue 应累算;应计 /@<Pn&Rq
accrued benefit 应累算利益 >*PZ&"}M
accrued charges 应计费用 YYz,sR'%|}
accrued cumulative preference share dividend 应累算的累积优先股股息 \V#2K><
accrued expenses 应累算费用 (1pxQ%yEA
accrued interest payable 应付利息;应计未付利息 to1{7q
accrued interest receivable 应收利息;应计未收利息 E-\<,=bh
accrued right 累算权益 {/C
\GxH+
accruing profit 应累算的利润 PSO9{!
accumulated fiscal reserve 累积财政储备 !c+Nf2I7S
accumulated profit 累积利润;滚存溢利 rSUarfZ<
accumulated reserve 累积储备 \tj7Jy
accumulation of surplus income 累积收益盈余 e `!PQMLU
acquired assets 既得资产 #-_';Er\
acquisition 收购;购置;取得 _JZwd9K
acquisition cost 购置成本 Nd.+Rs
acquisition expenses 购置费用 :K ^T@F5n
acquisition of 100% interest 收购全部股权 mZ^z%+Ca|
acquisition of control 取得控制权 I]"wT2@T;7
acquisition of fixed assets 购置固定资产 3TRzDE(J
acquisition of shell “买壳” fAu^eS%>7
acquisition price 收购价 "eq{_4dL
act of God 天灾 G`B e~NU
acting partner 执事合伙人 |&+0Tg~ZE
active market 买卖活跃的市场;交投畅旺的市场;旺市 }dl[~iKW
active partner 积极参与的合伙人 pcd*K)
active trading 交投活跃 p`jkyi
actual circulation 实际流通 d;3/Vr$t=
actual cost 实际成本 i(^&
ZmG
actual expenditure 实际开支;实际支出 R\%&Q|
actual income 实际入息;实际收入;实际收益 &@O]'
actual market 现货市场 lLO|,
actual price 现货价;实际价格 7
cGc`7
actual profit 实际利润 z+K -aj w
actual quotation 实盘;实际价位;实际报价 b]'Uv8f bF
actual year basis 按实际年度计算 j {w'#x,
actuals 实货 N02X*NC
actuarial investigation 精算调查 v=A]#O%
actuarial principle 精算原则 RKu'WD?sdH
actuarial report 精算师报告 4+ BWHV
Actuarial Society of Hong Kong 香港精算学会 'u6T^Y S
actuarial valuation 精算师估值 L*xu<(>K
actuary 精算师 9 )1 8
ad referendum agreement 暂定协议;有待覆核的协定 '?Mt*%J@=$
ad valorem duty 从价税;按值征税 6>rgoT)6~
ad valorem duty system 从价税制 3;@/`Z_\lt
ad valorem fee 从价费 kiLwN
nq
ad valorem tariff 从价关税 p5 |.E
additional allowance 额外免税额 nRYHp7`
additional amount for unexpired risk 未过期风险的额外款额 _g|zDi^
additional assessable profit 补加应评税利润 :+%"kgJNL
additional assessment 补加评税 EZy:_xjZ
additional commitment 额外承担 _i_^s0J
additional commitment vote 额外承担拨款 ;GW[Yw>Rz
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~)\9f 1O{^
additional dependent parent allowance 供养父母额外免税额 aDrF"j
additional provision 额外拨款 8$k `bZ
additional stamp duty 附加印花税 qPEtMvL
#
additional tax 补加税罚款;补加税款
m0}Pq{g
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 = GN1l[X
adjudged bankrupt 被裁定破产 fqoI(/RWP
adjudicated bankrupt 裁定破产人 ]JQ7x[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^}JGWGib=+
adjudication of bankruptcy 裁定破产;宣告破产 3uSj5+@q6
adjudication of insolvency 裁定无力偿还债务 F*`*5:7
adjusted actual 经调整的实数;调整后的实数 ,$i2vGd
adjusted current assets 经调整的流动资产;调整后的流动资产 dNH6%1(s]0
adjusted figure 经调整的数字;调整后的数额 x=1Iuc;&3
adjusted liabilities 经调整的负债;调整后的负债 0(!j]w"r3
adjusted loss 经调整的亏损;调整后的亏损 ET t7?,x@
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 =Q\z*.5j.
adjusted profit 经调整的利润;调整后的利润 en6Kdqe
adjusted surplus 经调整的盈余额;调整后的盈余额 97/"5i9
adjusted value 经调整的价值;调整后的价值 LA!2!60R
adjustment 调整;修订;理算〔保险〕 <gvuCydsh
adjustment centre 调剂中心 `/W6,]
adjustment lag 调整过程的时间差距;调整时差 6n[O8^
adjustment mechanism 调整机制 HPz9Er
adjustment of loss 亏损调整 &J>XKO nl
adjustment process 调整过程;调整程序 v5 |XyN"
adjustment range 调整幅度 (OA-Mgyc
administered exchange rate 受管制汇率 \"L
;Ct
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