A: c:.5@eq^
YAT@xZs-
A share A股;甲类股份 Xzg >/w
8J
abatement of tax 减税;减扣免税额 I1':&l^O
ABN AMRO Bank N.V. 荷兰银行 P:.jb!ZU
above-the-line expenditure 线上项目支出;经常预算支出 z/4<x?}+hE
above-the-line receipt 线上项目收入;经常预算收入 6}N`YOJ.
ABSA Asia Limited 南非联合亚洲有限公司
hDB(y4/
absolute change 绝对数值变更 dFw+
nGN
absolute expenditure 实际开支 N ~=PecQ
absolute guideline figure 绝对准则数字 gdTW
~b
absolute interest 绝对权益 8\P,2RSnt
absolute order of discharge 绝对破产解除令 $zCCeRP
absolute profit margin 绝对利润幅度 %M1l[\N
absolute value 实值;绝对值 81y<Uz 6
absolutely vested interest 绝对既得权益 BT8)t.+pv
absorbed cost 已吸收成本;已分摊成本 N7lg6$s Aj
absorption 吸收;分摊;合并 `dV2\
^*A
absorption rate 吸收率;摊配率;分摊率 ~8nR3ki
ACB Finance Limited 亚洲商业财务有限公司 v
A_,TS#Bo
acceptable form of reciprocity 合理的互惠条件 |=YK2};
acceptable rate 适当利率;适当汇率 T~/>U&k}J
acceptance agreement 承兑协议 4y3c=L
No
acceptance for honour 参加承兑 JYw?
acceptor 承兑人;接受人;受票人 K1J |\!o
acceptor for honour 参加承兑人 p
P@q
`
accident insurance 意外保险 BuRsz6n
Accident Insurance Association of Hong Kong 香港意外保险公会 )r{Wj*u
accident insurance scheme 意外保险计划 -~8PI2
accident year basis 意外年度基准 vb>F)po1}
accommodation 通融;贷款 `B3-#!2X
accommodation bill 通融票据;空头票据 Lw[=pe0e
accommodation party 汇票代发人 V~ KWy@7
account balance 帐户余额;帐户结余 su=MMr>
account book 帐簿 myX&Z F_9
account collected in advance 预收款项
n4dNGp7\`
account current book 往来帐簿 }WFI/W'
account of after-acquired property 事后取得的财产报告 0~BaQ,
A@
account of defaulter 拖欠帐目 aQL0Sj:,
account payable 应付帐款 EoPvF`T
account payee only [A/C payee only] 只可转帐;存入收款人帐户 +ho=0>
account receivable 应收帐款 ck0%H#BYY
account receivable report 应收帐款报表 *s 4Ym
account statement 结单;帐单;会计财务报表 J i@q7qkC
account title 帐户名称;会计科目 tKUW
accountant's report 会计师报告 ]N]Fb3
Accountant's Report Rules 会计师报告规则 2_ u+&7
accounting and auditing procedure 会计与审计程序;会计与核数程序 ](R
/4
Accounting Arrangements 《会计安排》 \K\eq>@6
accounting basis 会计基础 wg)Bx#>\L:
accounting by Official Receiver 破产管理署署长呈交的帐目 98u@X:3
Accounting Circular 《会计通告》 wg0_J<y]
accounting class 会计类别 !5De?OXe
accounting date 记帐日期;会计结算日期 ;5X~"#%U_
accounting for money 款项核算 &Wa3/mWK
Accounting Officer 会计主任 <B|b'XVH2
accounting period 会计报告期;会计期 ]QJ5JtD-
accounting policy 会计政策;会计方针 )=}qAVO8
accounting practice 会计惯例 FNraof @Oy
accounting principle 会计准则 f:\)!
&W
accounting record 会计记录 #A4WFZ
accounting report 会计报告 {'+{ASpO!
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LqD7SJ}/f
Accounting Society of China 中国会计学会 Brs6RkRf
accounting statement 会计报表 h@O\j&#
accounting system 会计制度;会计系统 R- >~MLeK]
accounting transaction 会计事项;帐务交易 am? k
accounting treatment 会计处理 L bJf5xdi
accounting year 会计年度 y lczM^@
accretion 增值;添加 ~Sb)i f
accrual 应计项目;应累算数目 7W SP0Xyz
accrual basis 应计制;权责发生制 i ?pd|J
accrual basis accounting 应计制会计;权责发生制会计 l:@=9Fp>
accrue 应累算;应计 WxYEu+_
accrued benefit 应累算利益 d:>^]5cE&
accrued charges 应计费用 e?;c9]XO,o
accrued cumulative preference share dividend 应累算的累积优先股股息 D`G; C
accrued expenses 应累算费用 t=}]4&Yp
accrued interest payable 应付利息;应计未付利息 nU{Qi;0
accrued interest receivable 应收利息;应计未收利息 BhAT@%
accrued right 累算权益 BJ3<"D{.*4
accruing profit 应累算的利润 *ezMS
accumulated fiscal reserve 累积财政储备 <ivG(a*=]
accumulated profit 累积利润;滚存溢利 w+')wyB
accumulated reserve 累积储备 egA*x*8
accumulation of surplus income 累积收益盈余 y-H9fWi8Y&
acquired assets 既得资产 'vtJl
acquisition 收购;购置;取得 "9[2vdSX
acquisition cost 购置成本 T&/n.-@nk
acquisition expenses 购置费用 0#'MR.,
acquisition of 100% interest 收购全部股权 ML|?H1m>
acquisition of control 取得控制权 2jhJXM=~
acquisition of fixed assets 购置固定资产 h`9 & :zr
acquisition of shell “买壳” ) P9]/y
acquisition price 收购价 QhRz57'
act of God 天灾
1hi
acting partner 执事合伙人 $s1/Rmw
active market 买卖活跃的市场;交投畅旺的市场;旺市 FsOJmWZ
active partner 积极参与的合伙人 O{3X`xAf
active trading 交投活跃 cX1?4e8
actual circulation 实际流通 AfO.D?4x
actual cost 实际成本 E7R%G OH
actual expenditure 实际开支;实际支出 Ppl :_O
f
actual income 实际入息;实际收入;实际收益 w2b(,w
actual market 现货市场 _(m455HZ
actual price 现货价;实际价格 Yg5o!A
actual profit 实际利润 o8:9Yjs
actual quotation 实盘;实际价位;实际报价 aJ=)5%$6kc
actual year basis 按实际年度计算 onmkg}&_
actuals 实货 &Hf%Va[B
actuarial investigation 精算调查 iu<Tv,{8
actuarial principle 精算原则 }sqFvab<
actuarial report 精算师报告 R*cef
Actuarial Society of Hong Kong 香港精算学会 Or$"f3gq
actuarial valuation 精算师估值 vCt][WX(
actuary 精算师 `2+TN
ad referendum agreement 暂定协议;有待覆核的协定 "h1ek*(?<
ad valorem duty 从价税;按值征税 v~AshmP
ad valorem duty system 从价税制 URj)]wp/
ad valorem fee 从价费 rIB./,
ad valorem tariff 从价关税 @b 17jmq{
additional allowance 额外免税额 ]b;a~Y0
additional amount for unexpired risk 未过期风险的额外款额 C%<Dq0j
additional assessable profit 补加应评税利润
73!NoDxb
additional assessment 补加评税 &.2
%p
additional commitment 额外承担
*uK!w(;2
additional commitment vote 额外承担拨款 G2n.NW#d4
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '6\w4J(
additional dependent parent allowance 供养父母额外免税额 )R<93`q
additional provision 额外拨款 v0\M$@N[
additional stamp duty 附加印花税 b(U5n"cdA
additional tax 补加税罚款;补加税款 XD6Kp[s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 +Q5'
!@8
adjudged bankrupt 被裁定破产 `%Kj+^|DS
adjudicated bankrupt 裁定破产人 dj] O
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $aT '~|?
adjudication of bankruptcy 裁定破产;宣告破产 )L
"Dt_t
adjudication of insolvency 裁定无力偿还债务 Lfa&JKd
adjusted actual 经调整的实数;调整后的实数 tr0kTW$Ad
adjusted current assets 经调整的流动资产;调整后的流动资产 ;mD!8<~z.
adjusted figure 经调整的数字;调整后的数额 Kn1u1@&Xd
adjusted liabilities 经调整的负债;调整后的负债 hB>FJZQ_
adjusted loss 经调整的亏损;调整后的亏损 Y@UW\d*'%I
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 &'/PEOu&}G
adjusted profit 经调整的利润;调整后的利润 H 9BqE+
adjusted surplus 经调整的盈余额;调整后的盈余额 i,RbIZnJ
adjusted value 经调整的价值;调整后的价值 VFq\{@-
%
adjustment 调整;修订;理算〔保险〕 1bw$$QXC_
adjustment centre 调剂中心 Cv>~%<
adjustment lag 调整过程的时间差距;调整时差 JB5%\
adjustment mechanism 调整机制 )2d1@]6#
adjustment of loss 亏损调整
V$$9Rh
adjustment process 调整过程;调整程序 `;R$Ji=>
adjustment range 调整幅度 ey<z#Q5+
administered exchange rate 受管制汇率 2Nm{.Y