A: GCZu<,
Y7*'QKz2
A share A股;甲类股份 AUu5g
abatement of tax 减税;减扣免税额 |3aS17yL>
ABN AMRO Bank N.V. 荷兰银行 3LT+9ad2d
above-the-line expenditure 线上项目支出;经常预算支出 t7sUtmq
above-the-line receipt 线上项目收入;经常预算收入 "^18&>^
ABSA Asia Limited 南非联合亚洲有限公司 LRhP7D+A
absolute change 绝对数值变更 EUJ1RhajF
absolute expenditure 实际开支 4Rl
nnXY
absolute guideline figure 绝对准则数字 2&suo!ig
absolute interest 绝对权益 S.qk%NTTD
absolute order of discharge 绝对破产解除令 buc,M@>
absolute profit margin 绝对利润幅度 4V!1/w
absolute value 实值;绝对值 {K< ~
vj;
absolutely vested interest 绝对既得权益 aB/{ %%o
absorbed cost 已吸收成本;已分摊成本 $:xF)E
absorption 吸收;分摊;合并 AECxd[k$9
absorption rate 吸收率;摊配率;分摊率 yp( ?1
ACB Finance Limited 亚洲商业财务有限公司 ^)(G(=-Rf
acceptable form of reciprocity 合理的互惠条件 ~+7a d$
acceptable rate 适当利率;适当汇率 bCH*8,Bmh
acceptance agreement 承兑协议 |
TC3*Y
acceptance for honour 参加承兑 S(@*3]!q
acceptor 承兑人;接受人;受票人 v$qpcu#o
acceptor for honour 参加承兑人 {vf+sf^^q
accident insurance 意外保险 de*,MkZN
Accident Insurance Association of Hong Kong 香港意外保险公会 2nG{>,#C:O
accident insurance scheme 意外保险计划 v=dKcruR:
accident year basis 意外年度基准 i528e{
&
accommodation 通融;贷款 \=HfO?$ Ro
accommodation bill 通融票据;空头票据 >#Grf)@"6
accommodation party 汇票代发人 Ak<IHp^Q
account balance 帐户余额;帐户结余 #
|[`1
account book 帐簿 'iMHAP;N
account collected in advance 预收款项 IM l9\U
account current book 往来帐簿 'vqj5YTj
account of after-acquired property 事后取得的财产报告 Fh*q]1F
account of defaulter 拖欠帐目 >w%d'e$
account payable 应付帐款 I,?Fqg'sq
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9q@z[+X
account receivable 应收帐款 P_:?}h\
account receivable report 应收帐款报表 awj} K
account statement 结单;帐单;会计财务报表 PV5TG39qQ
account title 帐户名称;会计科目 b/a?\0^
accountant's report 会计师报告 B}l}Aq8
Accountant's Report Rules 会计师报告规则 ?NL&x
accounting and auditing procedure 会计与审计程序;会计与核数程序 H]T2$'U6
Accounting Arrangements 《会计安排》 "@UU[o
accounting basis 会计基础 ,qBnqi[
accounting by Official Receiver 破产管理署署长呈交的帐目 {9m!UlTtw
Accounting Circular 《会计通告》 N3S,33
8s
accounting class 会计类别 nr<}Hc^f-
accounting date 记帐日期;会计结算日期 f 4
Sw,A
accounting for money 款项核算 Bd N{[2
Accounting Officer 会计主任 5~<a>>
accounting period 会计报告期;会计期 2@=cqD7x
accounting policy 会计政策;会计方针 U|y;b+n`
accounting practice 会计惯例 OuYE-x2]x"
accounting principle 会计准则 u"Hd55"&
accounting record 会计记录 !ch[I#&J-
accounting report 会计报告 ,=q7}5o Y
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A~yw8v5UF
Accounting Society of China 中国会计学会 Jq$6$A,f
accounting statement 会计报表 Gdc~Lh
accounting system 会计制度;会计系统 (e bBH
accounting transaction 会计事项;帐务交易 g0;&/;"
accounting treatment 会计处理 2>_brz|7:|
accounting year 会计年度 eEg1-
accretion 增值;添加 ~L4*b*W
accrual 应计项目;应累算数目 w|hyU4- ^
accrual basis 应计制;权责发生制 .SRuyioF&
accrual basis accounting 应计制会计;权责发生制会计 P?3YHa^up
accrue 应累算;应计 Jnu}{^~
accrued benefit 应累算利益 .zSimEOF
accrued charges 应计费用 n+RUPZ
accrued cumulative preference share dividend 应累算的累积优先股股息 q~:'R
accrued expenses 应累算费用 /pSUn"3
accrued interest payable 应付利息;应计未付利息 dwf #~7h_
accrued interest receivable 应收利息;应计未收利息 tnKpn-LPA
accrued right 累算权益 I/e2,
accruing profit 应累算的利润 b;~EJ
accumulated fiscal reserve 累积财政储备 ]Gi+Z1q
accumulated profit 累积利润;滚存溢利 hVt+%tmNy
accumulated reserve 累积储备 c?V*X-
accumulation of surplus income 累积收益盈余 m_PrasZ>
acquired assets 既得资产 >X\s[d&(
acquisition 收购;购置;取得 .T62aJ
acquisition cost 购置成本 yEw"8u'
acquisition expenses 购置费用 M~g~LhsF
acquisition of 100% interest 收购全部股权 E=tx.h4xG~
acquisition of control 取得控制权 kVG6\<c]
acquisition of fixed assets 购置固定资产 f@xfb
ie!
acquisition of shell “买壳” 1>*UbV<R;u
acquisition price 收购价 `)(
<g
act of God 天灾 6{Cu~G{]N
acting partner 执事合伙人 9B?t3:
active market 买卖活跃的市场;交投畅旺的市场;旺市
i"\AyKiJ
active partner 积极参与的合伙人 Z%HEn$t
active trading 交投活跃 '@}?NV0
actual circulation 实际流通 c|;|%"Mk
actual cost 实际成本 8ZDqqz^C0
actual expenditure 实际开支;实际支出 -<}>YtB
Q
actual income 实际入息;实际收入;实际收益 @y~BYiKs
actual market 现货市场 1l`s1C
actual price 现货价;实际价格 q3pN/f;kr,
actual profit 实际利润 65`'Upu
actual quotation 实盘;实际价位;实际报价 @qr3v>3X<
actual year basis 按实际年度计算 [&O:qaD^
actuals 实货 <DlanczziF
actuarial investigation 精算调查 - R8!"~
o
actuarial principle 精算原则 [Yahxw}
actuarial report 精算师报告 /NN[gz
Actuarial Society of Hong Kong 香港精算学会 5 1CU@1Ie
actuarial valuation 精算师估值 )zc8bS
actuary 精算师 I?B,rT3h
ad referendum agreement 暂定协议;有待覆核的协定 Ca
k/#1
ad valorem duty 从价税;按值征税 OSh mrz28
ad valorem duty system 从价税制 %OfDTs
ad valorem fee 从价费 {'K;aJ'\
ad valorem tariff 从价关税 .V )2Tz
additional allowance 额外免税额 ~bWWu`h
additional amount for unexpired risk 未过期风险的额外款额 id[>!fQ=Y
additional assessable profit 补加应评税利润 @vYN7
additional assessment 补加评税 5P t}
additional commitment 额外承担 }AH|~3|D
additional commitment vote 额外承担拨款 j C1^>D
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XX5(/#
additional dependent parent allowance 供养父母额外免税额 $j4?'-i=e
additional provision 额外拨款 )}9}"jrDlx
additional stamp duty 附加印花税
rgvc5p
additional tax 补加税罚款;补加税款 m$y$wo<K[7
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6x3Ew2
adjudged bankrupt 被裁定破产 H1b%:KRVK
adjudicated bankrupt 裁定破产人 n)?F
9Wap
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #O974f8
adjudication of bankruptcy 裁定破产;宣告破产 kc(b;EA
adjudication of insolvency 裁定无力偿还债务 d8q$&(]<
adjusted actual 经调整的实数;调整后的实数 ]H9HO2wGQ
adjusted current assets 经调整的流动资产;调整后的流动资产 =smY/q^3
adjusted figure 经调整的数字;调整后的数额 s8I77._s
adjusted liabilities 经调整的负债;调整后的负债 nF[eb{GR`
adjusted loss 经调整的亏损;调整后的亏损 S?z j&XY3
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 Lzx(!<v
adjusted profit 经调整的利润;调整后的利润 /z- C
:k\
adjusted surplus 经调整的盈余额;调整后的盈余额 E|A_|FS&%
adjusted value 经调整的价值;调整后的价值 $6?KH7lA
adjustment 调整;修订;理算〔保险〕 xfV2/A#h
adjustment centre 调剂中心 C00*X[p
adjustment lag 调整过程的时间差距;调整时差 3z.
>b
adjustment mechanism 调整机制 {Ll8@'5
adjustment of loss 亏损调整 l aL4ez
adjustment process 调整过程;调整程序 5xV/
&N
adjustment range 调整幅度 !I+u/f?TO7
administered exchange rate 受管制汇率 [x()^{
;2