A: p=#'B*'w
401/33yBJ
A share A股;甲类股份 $X{B*
WF
abatement of tax 减税;减扣免税额 .Bm ^3A
ABN AMRO Bank N.V. 荷兰银行 q!ulE{ ^
above-the-line expenditure 线上项目支出;经常预算支出 v ^ FV
t
above-the-line receipt 线上项目收入;经常预算收入 .YnP%X=
ABSA Asia Limited 南非联合亚洲有限公司 tU-#pB>H
absolute change 绝对数值变更 F}VS)
absolute expenditure 实际开支 d&$.jk8 2
absolute guideline figure 绝对准则数字 /ynKKJx<Y
absolute interest 绝对权益 oho AUT
absolute order of discharge 绝对破产解除令 gdkLPZ<<
absolute profit margin 绝对利润幅度 P@o,4\;K
absolute value 实值;绝对值 Lqz}&A
absolutely vested interest 绝对既得权益 D]LFX/hlH
absorbed cost 已吸收成本;已分摊成本 ~jgN_jz
absorption 吸收;分摊;合并 =0jmm(:Jh
absorption rate 吸收率;摊配率;分摊率 v#T?YK
ACB Finance Limited 亚洲商业财务有限公司 DKaG?Y,*p
acceptable form of reciprocity 合理的互惠条件 )- Wn'C'Z
acceptable rate 适当利率;适当汇率 >Rz#g*@E
acceptance agreement 承兑协议 5Xq.=/eX
acceptance for honour 参加承兑 ImT+8pa
acceptor 承兑人;接受人;受票人 4F1.D9u
acceptor for honour 参加承兑人 troy^H
accident insurance 意外保险 `% #zMS
Accident Insurance Association of Hong Kong 香港意外保险公会 Y3sNr)qss
accident insurance scheme 意外保险计划 6@,'m
accident year basis 意外年度基准 a{%52B"
accommodation 通融;贷款 Ot4; ,UZ
accommodation bill 通融票据;空头票据 OoU '86)
accommodation party 汇票代发人 ;c \zgs~"T
account balance 帐户余额;帐户结余 m;$F@JJ
account book 帐簿 Aspj*CDu
account collected in advance 预收款项 t2!$IHE:
account current book 往来帐簿 +0JH"L5!
account of after-acquired property 事后取得的财产报告 ,_TH@0{
account of defaulter 拖欠帐目 5Qm.ECXV
account payable 应付帐款 b@Mng6R
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C4X{Ps\
account receivable 应收帐款 It!.*wp
account receivable report 应收帐款报表 ]
_]6&PZXk
account statement 结单;帐单;会计财务报表 OJC*|kN-#^
account title 帐户名称;会计科目 G74a9li@
accountant's report 会计师报告 EnsNO_"e|
Accountant's Report Rules 会计师报告规则 >8Yrmq
accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》 I,`D
&
accounting basis 会计基础 Ej{eq^n
accounting by Official Receiver 破产管理署署长呈交的帐目 eiNk]KXAYX
Accounting Circular 《会计通告》 VU g~[
accounting class 会计类别 ngH~4H
yT
accounting date 记帐日期;会计结算日期 l#5k8+s
accounting for money 款项核算 ZF11v(n
Accounting Officer 会计主任 D+vl%(g
accounting period 会计报告期;会计期 vY+_tpuEH
accounting policy 会计政策;会计方针 C\hZ;Z1
accounting practice 会计惯例 VEdnP+D
accounting principle 会计准则 59%f|.Z)
accounting record 会计记录 f4\p1MYQ
accounting report 会计报告 0o^#Fmuz
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v2uS6
Accounting Society of China 中国会计学会 4'4s EjyA
accounting statement 会计报表 `QyALcO
accounting system 会计制度;会计系统 =QxE-)v
accounting transaction 会计事项;帐务交易 $/U^/2)
accounting treatment 会计处理 =LeVJGF
accounting year 会计年度 @gVyLefS6g
accretion 增值;添加 KohQ6q
accrual 应计项目;应累算数目 %>*0.)wG
accrual basis 应计制;权责发生制 _-yF9g"I
accrual basis accounting 应计制会计;权责发生制会计 6w`}+3
accrue 应累算;应计 pmpn^ZR
accrued benefit 应累算利益 .WPR}v,.Z
accrued charges 应计费用 %` uRUex
accrued cumulative preference share dividend 应累算的累积优先股股息 NtP.)
accrued expenses 应累算费用 owS@dbO
accrued interest payable 应付利息;应计未付利息 >|o9ggL`J5
accrued interest receivable 应收利息;应计未收利息 0f}Q~d=QL
accrued right 累算权益 tEs[zo+DR-
accruing profit 应累算的利润 kBQenMm
accumulated fiscal reserve 累积财政储备 2KNKdV3NK
accumulated profit 累积利润;滚存溢利 :tS>D5dz(
accumulated reserve 累积储备 ~9ls~$+*
accumulation of surplus income 累积收益盈余 {p_vR/yN
acquired assets 既得资产 :\=
NH0M
acquisition 收购;购置;取得 i(cb&;Xx:A
acquisition cost 购置成本 -~GJ; Uw
acquisition expenses 购置费用 f8_UI
dM7
acquisition of 100% interest 收购全部股权 ah$7
Oudj
acquisition of control 取得控制权 +Gw
e%p Q
acquisition of fixed assets 购置固定资产 %Fm;LQa ]
acquisition of shell “买壳” z o))x(
acquisition price 收购价 ]TZWFL-
act of God 天灾 aD3F!Sn
acting partner 执事合伙人 VNEZBy"F
active market 买卖活跃的市场;交投畅旺的市场;旺市 qYiK bzy
active partner 积极参与的合伙人 ii]=C(e9
active trading 交投活跃 `]I5WTt*X
actual circulation 实际流通 `h{mj|~
actual cost 实际成本 $Aoqtz d\
actual expenditure 实际开支;实际支出 R{y{
actual income 实际入息;实际收入;实际收益 C-b% PgA
actual market 现货市场 3f.Gog
actual price 现货价;实际价格
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actual profit 实际利润 >]08".ajS
actual quotation 实盘;实际价位;实际报价 <XcM
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actual year basis 按实际年度计算 ``)1`wx$
actuals 实货 <|.! Px86
actuarial investigation 精算调查 6XCX#4'i%
actuarial principle 精算原则 >nW}zkfn
actuarial report 精算师报告 T9v#Jb6
Actuarial Society of Hong Kong 香港精算学会 >oaEG5%d
actuarial valuation 精算师估值
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actuary 精算师 {gHscj;SM
ad referendum agreement 暂定协议;有待覆核的协定 8q[WfD
ad valorem duty 从价税;按值征税 yN f=Kl
ad valorem duty system 从价税制 Zgf||,
ad valorem fee 从价费 3S|;yOl#X
ad valorem tariff 从价关税 4bjp*1 *]
additional allowance 额外免税额 2o}G<7r
additional amount for unexpired risk 未过期风险的额外款额 Z/UVKJm>:
additional assessable profit 补加应评税利润 b
2kbuk]
additional assessment 补加评税 W]MJ!4
additional commitment 额外承担 |}.B!vg(4
additional commitment vote 额外承担拨款 tZ24}~da
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d3J_IW+8R$
additional dependent parent allowance 供养父母额外免税额 HD^~4\%
additional provision 额外拨款 =WRU<`\
additional stamp duty 附加印花税 ij5=f0^4.
additional tax 补加税罚款;补加税款 )KQv4\0y<
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >w# 3fTJ
adjudged bankrupt 被裁定破产 8VGXw;(Y,d
adjudicated bankrupt 裁定破产人
]p.f*]
adjudication fee 裁定费;评定印花税额手续费;评估契据费 /
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adjudication of bankruptcy 裁定破产;宣告破产 Sq]1SW3
adjudication of insolvency 裁定无力偿还债务 s-S"\zX\D
adjusted actual 经调整的实数;调整后的实数 /1
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adjusted current assets 经调整的流动资产;调整后的流动资产 -t#a*?"$w
adjusted figure 经调整的数字;调整后的数额 4J|t}
adjusted liabilities 经调整的负债;调整后的负债 \I{A33i2w
adjusted loss 经调整的亏损;调整后的亏损 84\o7@$#
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 ;9\0x
adjusted profit 经调整的利润;调整后的利润 =C2C~Xd
adjusted surplus 经调整的盈余额;调整后的盈余额 g' U^fN
adjusted value 经调整的价值;调整后的价值 6U3@-+lF
adjustment 调整;修订;理算〔保险〕
vXZz=E
AH
adjustment centre 调剂中心 u)]s
J
1p
adjustment lag 调整过程的时间差距;调整时差 ?
NK}q\$
adjustment mechanism 调整机制 1h0ohW
adjustment of loss 亏损调整 pg`;)@
adjustment process 调整过程;调整程序 #e|kA&+8M
adjustment range 调整幅度 BV:,bS
administered exchange rate 受管制汇率 ,IB)Kk2