A: Qp/QaVQ+
Pa~)"u8
A share A股;甲类股份 p?B=1vn-2
abatement of tax 减税;减扣免税额 vg3=8>#
ABN AMRO Bank N.V. 荷兰银行 _59huC.
above-the-line expenditure 线上项目支出;经常预算支出 p1&b!*o- &
above-the-line receipt 线上项目收入;经常预算收入 t^6dzrF
ABSA Asia Limited 南非联合亚洲有限公司 ^:#D0[
absolute change 绝对数值变更 Zrvz;p@~
absolute expenditure 实际开支 e6d<dXx
absolute guideline figure 绝对准则数字 P8>~c9$I
absolute interest 绝对权益 fjU8gV
absolute order of discharge 绝对破产解除令 W7 Cc
absolute profit margin 绝对利润幅度 xL{a
absolute value 实值;绝对值 $u9K+>.
absolutely vested interest 绝对既得权益 f7=((5N
absorbed cost 已吸收成本;已分摊成本 Pb?$t
absorption 吸收;分摊;合并 TMig-y*[
absorption rate 吸收率;摊配率;分摊率 73xAG1D$r
ACB Finance Limited 亚洲商业财务有限公司 ~C>?W[Y
acceptable form of reciprocity 合理的互惠条件 c
)G3k/T5
acceptable rate 适当利率;适当汇率 ]`kmjn
acceptance agreement 承兑协议 ,QcF|~n
acceptance for honour 参加承兑 %@.v2 cT
acceptor 承兑人;接受人;受票人 b*`lk2oMa/
acceptor for honour 参加承兑人 z"0I>gl
accident insurance 意外保险 VxVE
Accident Insurance Association of Hong Kong 香港意外保险公会 CaL\fZ
accident insurance scheme 意外保险计划 %d?cP}V
accident year basis 意外年度基准 [/Rf\T(,jn
accommodation 通融;贷款 m06ALD_
accommodation bill 通融票据;空头票据 nPye,"A Ol
accommodation party 汇票代发人
hRs&t,{&
account balance 帐户余额;帐户结余 cUY`97bn
account book 帐簿 rNB_W.
account collected in advance 预收款项 sOU1n
account current book 往来帐簿 ',:*f8Jk
account of after-acquired property 事后取得的财产报告 !t gi
account of defaulter 拖欠帐目 =zKhz8B(
account payable 应付帐款 |NpP2|4h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \'|>p/5I
account receivable 应收帐款 >[_f
3;P
account receivable report 应收帐款报表 fp+gyTnd3
account statement 结单;帐单;会计财务报表 LUqB&,a}
account title 帐户名称;会计科目 D^=J|7e
accountant's report 会计师报告 Kjs.L!W
Accountant's Report Rules 会计师报告规则 fpFhn
accounting and auditing procedure 会计与审计程序;会计与核数程序 m+lvl
Accounting Arrangements 《会计安排》 nv@8tdrc
accounting basis 会计基础 {=F/C,-
accounting by Official Receiver 破产管理署署长呈交的帐目 @Ub"5
Fl4
Accounting Circular 《会计通告》 (=* cK-3
accounting class 会计类别 0l-Ef1
accounting date 记帐日期;会计结算日期 4:r!|PJn{G
accounting for money 款项核算 aB
7+Tb
Accounting Officer 会计主任 uf&myV7
accounting period 会计报告期;会计期 +\F'iAs@
accounting policy 会计政策;会计方针 ]Bjyi[#bg
accounting practice 会计惯例 *a #rM"6P
accounting principle 会计准则 L{h%f4Du#
accounting record 会计记录 e>(<eu~P
accounting report 会计报告 K95p>E`9e
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Si6al78
Accounting Society of China 中国会计学会 G>1eFBh }
accounting statement 会计报表 YKO){f5
accounting system 会计制度;会计系统 sB c
(gr
accounting transaction 会计事项;帐务交易 >g+?Oebgw
accounting treatment 会计处理 aC%m- m
accounting year 会计年度 gx\&_)w N
accretion 增值;添加 RPE5K:P
accrual 应计项目;应累算数目 ^e
R%N8Z
accrual basis 应计制;权责发生制 qoj$]
accrual basis accounting 应计制会计;权责发生制会计 XqW@rU
accrue 应累算;应计 4KH45|;3
accrued benefit 应累算利益 }>VG~u8
accrued charges 应计费用 ]dI2y=[!C
accrued cumulative preference share dividend 应累算的累积优先股股息 eS<lwA_
accrued expenses 应累算费用 vfq%H(
accrued interest payable 应付利息;应计未付利息 4*e0 hWp
accrued interest receivable 应收利息;应计未收利息 0el9&l9Ew
accrued right 累算权益 WIv?}gi:
X
accruing profit 应累算的利润 JWMp
Pzs
accumulated fiscal reserve 累积财政储备 V??dYB(
accumulated profit 累积利润;滚存溢利 ]K/DY Do-
accumulated reserve 累积储备 Y@b.sMg{
accumulation of surplus income 累积收益盈余 ,)iKH]lY=
acquired assets 既得资产 Fl1;;F
acquisition 收购;购置;取得 $ep.-I>
acquisition cost 购置成本 WnGGo'Z
acquisition expenses 购置费用 _g~qu
[1
acquisition of 100% interest 收购全部股权 ?zQA
acquisition of control 取得控制权 1$%V{4bJ
acquisition of fixed assets 购置固定资产 Ee3hG2d`
acquisition of shell “买壳” br
dmz}
acquisition price 收购价 o9F/y=.r=
act of God 天灾 ~fT_8z
acting partner 执事合伙人 !-,t'GF(
active market 买卖活跃的市场;交投畅旺的市场;旺市 }w1~K'ck}>
active partner 积极参与的合伙人 ,B0_MDA +
active trading 交投活跃 @O[}QB?/fi
actual circulation 实际流通 D?0zhU
actual cost 实际成本 ^d~1E Er
actual expenditure 实际开支;实际支出 dO4{|(z
actual income 实际入息;实际收入;实际收益
qUOKB6
actual market 现货市场 8'f4 Od ?
actual price 现货价;实际价格 aEWWFN
actual profit 实际利润 k&.Jk
B"
actual quotation 实盘;实际价位;实际报价 _h":>
actual year basis 按实际年度计算 Hrz f'a|^
actuals 实货 kn>$lTHQ
actuarial investigation 精算调查 vh*U]3@
actuarial principle 精算原则 Ygl%eP%Z
actuarial report 精算师报告 Qbyv{/
Actuarial Society of Hong Kong 香港精算学会 e}.^Tiwd]
actuarial valuation 精算师估值 hWT[L.>k
actuary 精算师 r%.do;5
ad referendum agreement 暂定协议;有待覆核的协定 T9u <p=p
ad valorem duty 从价税;按值征税 2c:#O%d(
ad valorem duty system 从价税制 V
gyew9>E
ad valorem fee 从价费 cg*)0U-
_(
ad valorem tariff 从价关税 Ldl5zc
additional allowance 额外免税额 JGH60|
additional amount for unexpired risk 未过期风险的额外款额 HjGyj/78w
additional assessable profit 补加应评税利润 #*g5u{k'P
additional assessment 补加评税 ~I799Xi
additional commitment 额外承担 a\:VREKj,
additional commitment vote 额外承担拨款 N~NQ6:R[
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,$
^C4I
additional dependent parent allowance 供养父母额外免税额 %B)6$!x
additional provision 额外拨款 'qF#<1&
additional stamp duty 附加印花税 l+g9 5mjP
additional tax 补加税罚款;补加税款 LbZ:&/t^y8
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 YcN!T"wJ@
adjudged bankrupt 被裁定破产 mUz\ra;z
adjudicated bankrupt 裁定破产人 0#YX=vjX7
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &2=dNREJ}1
adjudication of bankruptcy 裁定破产;宣告破产 *r$+&8V\n
adjudication of insolvency 裁定无力偿还债务 }LijnHH.
adjusted actual 经调整的实数;调整后的实数 ~
DsECnD
adjusted current assets 经调整的流动资产;调整后的流动资产 NM6Teu_
adjusted figure 经调整的数字;调整后的数额 Q]w&N30
adjusted liabilities 经调整的负债;调整后的负债 4)<~4 '
adjusted loss 经调整的亏损;调整后的亏损 't9hXzAfW
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 h'$9C
adjusted profit 经调整的利润;调整后的利润 WwUv5GZTW
adjusted surplus 经调整的盈余额;调整后的盈余额 W{rt8^1
adjusted value 经调整的价值;调整后的价值 %O<%
UmR
adjustment 调整;修订;理算〔保险〕 N
?m0USu*
adjustment centre 调剂中心 yx<WSgWZ[
adjustment lag 调整过程的时间差距;调整时差 kee|42E
adjustment mechanism 调整机制 ??i4z[0M
adjustment of loss 亏损调整 ]Bm>-*@0N
adjustment process 调整过程;调整程序 bC3 F
adjustment range 调整幅度 5 XA=G
administered exchange rate 受管制汇率 }h}<!s