A: +qD4`aI
T/)$}#w0i
A share A股;甲类股份 Y]&HU) u
abatement of tax 减税;减扣免税额 Q(oWaG
ABN AMRO Bank N.V. 荷兰银行 uhQ3
above-the-line expenditure 线上项目支出;经常预算支出 j%]i#iqF
above-the-line receipt 线上项目收入;经常预算收入 $M$oNOT}Y
ABSA Asia Limited 南非联合亚洲有限公司 f^:9gRt
absolute change 绝对数值变更 xqmJPbA
absolute expenditure 实际开支 x%vt$dy*8
absolute guideline figure 绝对准则数字 k-b_
<Tbo|
absolute interest 绝对权益 0N_Ma')i
absolute order of discharge 绝对破产解除令 (^eE8j/K
absolute profit margin 绝对利润幅度 Ds&)0Iwf
absolute value 实值;绝对值 YPf&y"E&H
absolutely vested interest 绝对既得权益 ,UH`l./3DX
absorbed cost 已吸收成本;已分摊成本 8^c|9ow
absorption 吸收;分摊;合并 Gv?3}8Wp
absorption rate 吸收率;摊配率;分摊率 ,Y &Q,
ACB Finance Limited 亚洲商业财务有限公司 e9k}n\t3
acceptable form of reciprocity 合理的互惠条件 75Jh(hd(
acceptable rate 适当利率;适当汇率 GB^Ch YOb
acceptance agreement 承兑协议
.F'Fk=N
acceptance for honour 参加承兑 Ju)2J?Xs5
acceptor 承兑人;接受人;受票人 YpL{c* M
acceptor for honour 参加承兑人
i\},
accident insurance 意外保险 VP0wa>50!
Accident Insurance Association of Hong Kong 香港意外保险公会 ?!Rlp/
accident insurance scheme 意外保险计划 "MZVwl "E#
accident year basis 意外年度基准 N@?Fpmu/k
accommodation 通融;贷款 Z&JW}''n|F
accommodation bill 通融票据;空头票据 '#u|RsZ
accommodation party 汇票代发人 lJ
R",_
account balance 帐户余额;帐户结余 I&Yu=v/_
account book 帐簿 z/6kxV 89
account collected in advance 预收款项 8'Z9Z*^h#x
account current book 往来帐簿 jW?.>(
account of after-acquired property 事后取得的财产报告 g2 :^Z==
account of defaulter 拖欠帐目 Fg5>CppH
account payable 应付帐款 ]*[S#Jk
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @~QW~{y
account receivable 应收帐款 amlE5GK;
account receivable report 应收帐款报表 j=
]WAjT
account statement 结单;帐单;会计财务报表 {hZ_f3o
account title 帐户名称;会计科目 QmT]~4PqS
accountant's report 会计师报告 4=*VXM/
Accountant's Report Rules 会计师报告规则 .OXvv _?<
accounting and auditing procedure 会计与审计程序;会计与核数程序 C1)TEkc"C
Accounting Arrangements 《会计安排》 /G G QO$'
accounting basis 会计基础 IUbYw
~f3
accounting by Official Receiver 破产管理署署长呈交的帐目 J--9VlC'
Accounting Circular 《会计通告》 5a5I+*
c
accounting class 会计类别 BU<A+Pe>
accounting date 记帐日期;会计结算日期 ;u!>( QQ
accounting for money 款项核算 Z fL\3Mn
Accounting Officer 会计主任 ^|>vK,q$I
accounting period 会计报告期;会计期 f{^C+t{r
accounting policy 会计政策;会计方针 gqyQ Zew
accounting practice 会计惯例 xh_6@}D2J
accounting principle 会计准则 +\\,FO_
accounting record 会计记录 ~Q>97%
accounting report 会计报告 iN<&
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pW
w aN4
Accounting Society of China 中国会计学会 cl^wLC'o
accounting statement 会计报表 o_bj@X
accounting system 会计制度;会计系统 L*D-RYW
accounting transaction 会计事项;帐务交易 I/pavh
accounting treatment 会计处理 PG&@.KY
accounting year 会计年度 3oE *86
accretion 增值;添加 6_^u}me
accrual 应计项目;应累算数目 ,DXNq`24
accrual basis 应计制;权责发生制 BqCBH!^x
accrual basis accounting 应计制会计;权责发生制会计 QVb@/
accrue 应累算;应计 }yK_2zak5i
accrued benefit 应累算利益
O292JA
accrued charges 应计费用 daGGgSbh
accrued cumulative preference share dividend 应累算的累积优先股股息 ~BD VmQa
accrued expenses 应累算费用 Do=*bZ;A
accrued interest payable 应付利息;应计未付利息 $X9-0-
accrued interest receivable 应收利息;应计未收利息
jxZR%D
accrued right 累算权益 K /g\x0
accruing profit 应累算的利润 `5=0f}E
accumulated fiscal reserve 累积财政储备 RUlM""@b
accumulated profit 累积利润;滚存溢利 |A8xy#
accumulated reserve 累积储备 -KCm#!
accumulation of surplus income 累积收益盈余 FC.y%P,
acquired assets 既得资产 w2@ `0
acquisition 收购;购置;取得 L
XJ"
ct
acquisition cost 购置成本 5m=3{lBi
acquisition expenses 购置费用 Yvs9)g
acquisition of 100% interest 收购全部股权 x6.an_W6
acquisition of control 取得控制权 ~+q$TV
acquisition of fixed assets 购置固定资产 R`:Y&)c_$
acquisition of shell “买壳” UqsVqi
h(
acquisition price 收购价
,*bI0mFZ
act of God 天灾 bJx{mq
acting partner 执事合伙人 (SkI9[1\@3
active market 买卖活跃的市场;交投畅旺的市场;旺市 : \:jIP
active partner 积极参与的合伙人 cCw?%qq,L
active trading 交投活跃
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actual circulation 实际流通 rgRh ySud
actual cost 实际成本 Hhx<k{B@7
actual expenditure 实际开支;实际支出 Y9'Bdm/
actual income 实际入息;实际收入;实际收益 z<m,Xj4w
actual market 现货市场 M9fAv
actual price 现货价;实际价格 cPPE8}PVH
actual profit 实际利润 DSM,dO'
actual quotation 实盘;实际价位;实际报价 A@?2qX^4
actual year basis 按实际年度计算 <q~&g
&&+
actuals 实货 %$~?DDNM
actuarial investigation 精算调查 J&@[=zBYw
actuarial principle 精算原则 z5=&qo|f9l
actuarial report 精算师报告 "qu%$L
Actuarial Society of Hong Kong 香港精算学会 f]h99T
actuarial valuation 精算师估值 dScit!T"
actuary 精算师 2(\~z@g
ad referendum agreement 暂定协议;有待覆核的协定 yLW iY~Fd
ad valorem duty 从价税;按值征税 Y@Lv>p
ad valorem duty system 从价税制 V#ZF0a]
ad valorem fee 从价费 ${8 1~
ad valorem tariff 从价关税 8;5 UO,`T
additional allowance 额外免税额 w
5bD
additional amount for unexpired risk 未过期风险的额外款额 Aq^1(-g
additional assessable profit 补加应评税利润 E@}t1!E<
additional assessment 补加评税 >dUnk)7
additional commitment 额外承担 _WVeb}
additional commitment vote 额外承担拨款 2w $o;zz1
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =4RnXZ[P0
additional dependent parent allowance 供养父母额外免税额 %A,4vLe~6
additional provision 额外拨款 &\F`M|c
additional stamp duty 附加印花税 $Dxz21|P7
additional tax 补加税罚款;补加税款 &y;('w
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Be68 Fu0
adjudged bankrupt 被裁定破产 ^.
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