A: \H(,'w7H
giq`L1<
A share A股;甲类股份 ?[">%^
abatement of tax 减税;减扣免税额 uI wyan-
ABN AMRO Bank N.V. 荷兰银行 OR{"9)I
above-the-line expenditure 线上项目支出;经常预算支出 _v,n~a}
&
above-the-line receipt 线上项目收入;经常预算收入 8hT>)WH}wo
ABSA Asia Limited 南非联合亚洲有限公司 hn.fX:}
absolute change 绝对数值变更 B~rK3BS
absolute expenditure 实际开支 >6q@Tr
absolute guideline figure 绝对准则数字 hT#mM*`
absolute interest 绝对权益 8uiQm;W
absolute order of discharge 绝对破产解除令 2{N0. |5
absolute profit margin 绝对利润幅度 q[ZYlF,Ho
absolute value 实值;绝对值 us+adS.l&
absolutely vested interest 绝对既得权益 jL$X3QS:
absorbed cost 已吸收成本;已分摊成本 HC+R:Dz
absorption 吸收;分摊;合并 C5z4%,`f
absorption rate 吸收率;摊配率;分摊率 M}u2aW2]X
ACB Finance Limited 亚洲商业财务有限公司 v\C+G[MV7
acceptable form of reciprocity 合理的互惠条件 7Cjrh"al"
acceptable rate 适当利率;适当汇率 |/$#G0X;H
acceptance agreement 承兑协议 +L6$Xm5DAv
acceptance for honour 参加承兑 gy.;
"W
acceptor 承兑人;接受人;受票人 _De;SB%V
acceptor for honour 参加承兑人 t
!GY>u>`
accident insurance 意外保险 /_8V+@im
Accident Insurance Association of Hong Kong 香港意外保险公会 40XI\yE_?
accident insurance scheme 意外保险计划 i%2K%5{)$D
accident year basis 意外年度基准 %LyB~X
accommodation 通融;贷款 u9Ro=#xt
accommodation bill 通融票据;空头票据 P+a&R<Dj4
accommodation party 汇票代发人 ly2R8$Y`y`
account balance 帐户余额;帐户结余 dXhV]xK
account book 帐簿 "+AD+D
account collected in advance 预收款项 DS
yE
account current book 往来帐簿 0OXd*
account of after-acquired property 事后取得的财产报告 z,WrLZC
account of defaulter 拖欠帐目 o^D{WH\p
account payable 应付帐款 !O*n6}nPE
account payee only [A/C payee only] 只可转帐;存入收款人帐户 (WC<X Kf
account receivable 应收帐款 uJizR
F
account receivable report 应收帐款报表 .755-S
account statement 结单;帐单;会计财务报表 S{ !hpq~o
account title 帐户名称;会计科目 aU@z\sQ
accountant's report 会计师报告 2Xosj(H
Accountant's Report Rules 会计师报告规则 w]}vm-
accounting and auditing procedure 会计与审计程序;会计与核数程序 tq[C"| dH
Accounting Arrangements 《会计安排》 :([,vO:
accounting basis 会计基础 =*pu+o,?
accounting by Official Receiver 破产管理署署长呈交的帐目 -zt\weqA
Accounting Circular 《会计通告》 &oBJY'1
accounting class 会计类别 dO
2cgY}
accounting date 记帐日期;会计结算日期 )%6v~,'3Y
accounting for money 款项核算 K^+B"
Accounting Officer 会计主任 S1."2AxO
accounting period 会计报告期;会计期 %o-*~GQ@B
accounting policy 会计政策;会计方针 eF9LZ"-s
accounting practice 会计惯例 lU?"\m
accounting principle 会计准则 w[XW>4xK
accounting record 会计记录 ,=FYf|Z
accounting report 会计报告 pR$c<p
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zI(Pti
Accounting Society of China 中国会计学会 8cHZBM7'
accounting statement 会计报表 +x1sV *S
accounting system 会计制度;会计系统 f'
eKX7R
accounting transaction 会计事项;帐务交易 8^T' a^Wt
accounting treatment 会计处理 h W-[omr0
accounting year 会计年度 F#hM
S<
accretion 增值;添加 ~vgW:]i
accrual 应计项目;应累算数目 Tb[GZ,/%;
accrual basis 应计制;权责发生制 ${?Px
c{-
accrual basis accounting 应计制会计;权责发生制会计 *\>&
accrue 应累算;应计 ],LOkAX
accrued benefit 应累算利益 }v:h EMO
accrued charges 应计费用 m$kmoY/
accrued cumulative preference share dividend 应累算的累积优先股股息 I^o^@C
accrued expenses 应累算费用 \%K6T)9
accrued interest payable 应付利息;应计未付利息 L:31toGK
accrued interest receivable 应收利息;应计未收利息 |:AjQ&PM)
accrued right 累算权益 w v1R
]3}
accruing profit 应累算的利润 ',.Xn`c
accumulated fiscal reserve 累积财政储备 :=/DF
accumulated profit 累积利润;滚存溢利 ]b[3 th*
accumulated reserve 累积储备 B::vOg77
accumulation of surplus income 累积收益盈余 N7[~Y2i
acquired assets 既得资产 _*+M'3&=
acquisition 收购;购置;取得 + 7Z%N9
acquisition cost 购置成本 )TxhJB5|
acquisition expenses 购置费用 f"[C3o2P
acquisition of 100% interest 收购全部股权 /<n_X:[)
acquisition of control 取得控制权 F$caKWzny5
acquisition of fixed assets 购置固定资产 $HaM,
Oh;i
acquisition of shell “买壳” ^Tl|v'
acquisition price 收购价 m~}nM |m%
act of God 天灾 Q5Wb)
acting partner 执事合伙人 % $J^dF_0
active market 买卖活跃的市场;交投畅旺的市场;旺市
! _QU-
active partner 积极参与的合伙人 wBr0s*1I
active trading 交投活跃 -1@kt<Es
actual circulation 实际流通 R_-.:n%.z
actual cost 实际成本 2JbCYCTC
actual expenditure 实际开支;实际支出 ~ >6(@~6
actual income 实际入息;实际收入;实际收益 a+Z/=YUR
actual market 现货市场 v"^G9u
actual price 现货价;实际价格 H6L`239u
actual profit 实际利润 B${Q Y)t
actual quotation 实盘;实际价位;实际报价 i6[Hu
8
actual year basis 按实际年度计算 S -im
o
actuals 实货 gG#M-2P
actuarial investigation 精算调查 n|8fdiK#}
actuarial principle 精算原则 5y.kOe4vH
actuarial report 精算师报告 \KTX{qI"f
Actuarial Society of Hong Kong 香港精算学会 Cjw|.c`
actuarial valuation 精算师估值 PJ);d>tz
actuary 精算师 NZv1dy`fa
ad referendum agreement 暂定协议;有待覆核的协定 lLnD%*03
ad valorem duty 从价税;按值征税 0(]C$*~mk
ad valorem duty system 从价税制 ?8`b
ad valorem fee 从价费 Mq-;sPsFP
ad valorem tariff 从价关税 /W fpA\4S
additional allowance 额外免税额 D&.+Dx^G
additional amount for unexpired risk 未过期风险的额外款额 SoCa_9*X
additional assessable profit 补加应评税利润 @xmL?wz
additional assessment 补加评税 6z~6o0s~
additional commitment 额外承担 9OX&;O+
5
additional commitment vote 额外承担拨款 -2f_e3jF
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y<kW2<?
additional dependent parent allowance 供养父母额外免税额 "Ln)v
additional provision 额外拨款 ,XR1N$LN8_
additional stamp duty 附加印花税 wPyfne?~,
additional tax 补加税罚款;补加税款 e~xN[Q\0]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6?r}bs6Msx
adjudged bankrupt 被裁定破产 GP1b/n3F1
adjudicated bankrupt 裁定破产人 dtJ?J<m}
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >Ka}v:E
adjudication of bankruptcy 裁定破产;宣告破产 1a`dB
~>
adjudication of insolvency 裁定无力偿还债务 )A,MTi
adjusted actual 经调整的实数;调整后的实数 u`g|u:(r
adjusted current assets 经调整的流动资产;调整后的流动资产 l1nrJm8
adjusted figure 经调整的数字;调整后的数额 x:G uqE
adjusted liabilities 经调整的负债;调整后的负债 Ww:,O48%
adjusted loss 经调整的亏损;调整后的亏损 sZ_+6+ :
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 %qNT<>c
adjusted profit 经调整的利润;调整后的利润 z]K:Amp;Z
adjusted surplus 经调整的盈余额;调整后的盈余额 X$)<>e]!>
adjusted value 经调整的价值;调整后的价值 .O@T#0&=_
adjustment 调整;修订;理算〔保险〕 4 1q|R[js!
adjustment centre 调剂中心 lx(kbSxF
adjustment lag 调整过程的时间差距;调整时差 oUoDj'JN{
adjustment mechanism 调整机制 s>ilxLSX]
adjustment of loss 亏损调整 uS;N&6;:
adjustment process 调整过程;调整程序 x:4
:G(
adjustment range 调整幅度 ]sB-}n)
administered exchange rate 受管制汇率 5NHNnDhuL