A: ][N) 2_^M
D99N#36PU
A share A股;甲类股份 ,9$>d}N
abatement of tax 减税;减扣免税额 !Ba3`B5l
ABN AMRO Bank N.V. 荷兰银行 u>
In(7\
above-the-line expenditure 线上项目支出;经常预算支出 q
SCTFJ0
above-the-line receipt 线上项目收入;经常预算收入 g BH?l/
ABSA Asia Limited 南非联合亚洲有限公司 mc56L[
absolute change 绝对数值变更 :EaiM J_=
absolute expenditure 实际开支 YmA) @1@U
absolute guideline figure 绝对准则数字 ees^O{ 8
absolute interest 绝对权益 @%keTTZ
absolute order of discharge 绝对破产解除令 {9,R@>R
absolute profit margin 绝对利润幅度 t"#lnG!G
absolute value 实值;绝对值 7vdHR\#;$
absolutely vested interest 绝对既得权益 t-a`.y
absorbed cost 已吸收成本;已分摊成本 zh
hGqz[K
absorption 吸收;分摊;合并 vzQyE0T/
absorption rate 吸收率;摊配率;分摊率 dR%q1Y&`
ACB Finance Limited 亚洲商业财务有限公司 )uuww
z
acceptable form of reciprocity 合理的互惠条件 %!W6<ioW
acceptable rate 适当利率;适当汇率 5D>BV*
"
acceptance agreement 承兑协议 5]Z] j[8Y
acceptance for honour 参加承兑 mKMGdN~
acceptor 承兑人;接受人;受票人 jFS'I*1+
acceptor for honour 参加承兑人 (O<abB(
accident insurance 意外保险 T=Ol`?5
Accident Insurance Association of Hong Kong 香港意外保险公会 X$ejy/+.
accident insurance scheme 意外保险计划 orK +B4
accident year basis 意外年度基准 S@;&U1@h
accommodation 通融;贷款 FW5*_%J
accommodation bill 通融票据;空头票据 ?\l!]vu*
accommodation party 汇票代发人 _;%.1H{N
account balance 帐户余额;帐户结余 )OS>9
kFH
account book 帐簿 d"Ml^rAn
account collected in advance 预收款项 ]VmzKA|h+
account current book 往来帐簿 'G3+2hah
account of after-acquired property 事后取得的财产报告 t
PAt?
account of defaulter 拖欠帐目 0fZ:")&4,
account payable 应付帐款 ~&vA_/M
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Pi^ECSzQu[
account receivable 应收帐款 dW:w<{a!R
account receivable report 应收帐款报表 s n=zh1 A
account statement 结单;帐单;会计财务报表 +YkmLD
account title 帐户名称;会计科目 2"B}}
accountant's report 会计师报告 'bbV<?):
Accountant's Report Rules 会计师报告规则 Cw@k.{*7,
accounting and auditing procedure 会计与审计程序;会计与核数程序 Jq=X!mTd.
Accounting Arrangements 《会计安排》 1NB2y[
accounting basis 会计基础 IH*U!_ `
accounting by Official Receiver 破产管理署署长呈交的帐目 6eW1<p
Accounting Circular 《会计通告》 3m?@7 F
accounting class 会计类别 1
yxZ
accounting date 记帐日期;会计结算日期 &
T5fH!?4
accounting for money 款项核算 BvNl?A@]A
Accounting Officer 会计主任 ~t1O]aO(
accounting period 会计报告期;会计期 -d\AiT
accounting policy 会计政策;会计方针 RcKQER
accounting practice 会计惯例 I%.jc2kK
accounting principle 会计准则 u)N2
accounting record 会计记录 ~pDRF(
accounting report 会计报告 MxFt;GgE8
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \pT^Zhp)
Accounting Society of China 中国会计学会 g>d7%FFn}
accounting statement 会计报表 5( mCBH
accounting system 会计制度;会计系统 mdmZ1:PBM
accounting transaction 会计事项;帐务交易 5e~ j
accounting treatment 会计处理 60.[t9pk6
accounting year 会计年度 Fv5x
6a
accretion 增值;添加 :e5:\|5*5
accrual 应计项目;应累算数目 8ItCfbqa6
accrual basis 应计制;权责发生制 FkB6*dm-
accrual basis accounting 应计制会计;权责发生制会计 ~4p]E'b
accrue 应累算;应计 8YT_DM5iI
accrued benefit 应累算利益 z&6]vN'
accrued charges 应计费用 c%6 @ z
accrued cumulative preference share dividend 应累算的累积优先股股息 "^e}
C@
accrued expenses 应累算费用 N{0+C?{_
accrued interest payable 应付利息;应计未付利息 S|O%h}AH;
accrued interest receivable 应收利息;应计未收利息 K{eqB!@j
accrued right 累算权益 %M4XbSN|
accruing profit 应累算的利润 >b/k|?xP
accumulated fiscal reserve 累积财政储备 rH
[+/&w5
accumulated profit 累积利润;滚存溢利 3> n2
accumulated reserve 累积储备 $;KQY7
accumulation of surplus income 累积收益盈余 ?[NTw./'7A
acquired assets 既得资产 ^=heen<S%
acquisition 收购;购置;取得 TV$\v@\ =
acquisition cost 购置成本 k *zc5ev}
acquisition expenses 购置费用 Q8M:7#ySji
acquisition of 100% interest 收购全部股权 Ah8^^h|TPJ
acquisition of control 取得控制权 TYmUPS$
acquisition of fixed assets 购置固定资产 2\$WP-)%
acquisition of shell “买壳” g z)wUQ|W
acquisition price 收购价 CIxVR
act of God 天灾 8as$h*Wh
acting partner 执事合伙人 5KA
FUR0
active market 买卖活跃的市场;交投畅旺的市场;旺市 *cI6&;y
active partner 积极参与的合伙人 *h5ld P
active trading 交投活跃 _dJVnC1 !
actual circulation 实际流通 7#~m:K@
actual cost 实际成本 4P-'(4I)
actual expenditure 实际开支;实际支出 {YxSH%
actual income 实际入息;实际收入;实际收益 0qotC6l~_w
actual market 现货市场 b'Piymx
actual price 现货价;实际价格 ?*MV
^IY
actual profit 实际利润 k7Be'E
BKG
actual quotation 实盘;实际价位;实际报价 eaZ)1od
actual year basis 按实际年度计算 1z$}*`
actuals 实货 MU^xu&MB
actuarial investigation 精算调查 ,*O{jc`(
actuarial principle 精算原则 X<@y*?D9D
actuarial report 精算师报告 >8Yrmq
Actuarial Society of Hong Kong 香港精算学会
~[
ks|
actuarial valuation 精算师估值 6LF^[b/u
actuary 精算师 2)j#O
ad referendum agreement 暂定协议;有待覆核的协定 eiNk]KXAYX
ad valorem duty 从价税;按值征税 .k!k-QO5La
ad valorem duty system 从价税制 HnKF#
<
ad valorem fee 从价费 a_}BTkfHa
ad valorem tariff 从价关税 \I o?ul}za
additional allowance 额外免税额 #k|g9`
additional amount for unexpired risk 未过期风险的额外款额 l52n/w#qFB
additional assessable profit 补加应评税利润 $M8>SLd
additional assessment 补加评税 =+sIX3
additional commitment 额外承担 v#YS`];B
additional commitment vote 额外承担拨款 p;QX"2
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VQW
)qOR9
additional dependent parent allowance 供养父母额外免税额 #uR q] 'P
additional provision 额外拨款 {bq-: CZe
additional stamp duty 附加印花税 N6m*xxI{
additional tax 补加税罚款;补加税款 '
zD;:wT
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 M $5%QM}
adjudged bankrupt 被裁定破产 S
tp*JU
adjudicated bankrupt 裁定破产人 kAe-d
adjudication fee 裁定费;评定印花税额手续费;评估契据费 M0" g/W
adjudication of bankruptcy 裁定破产;宣告破产 #I{Yf(2Z
adjudication of insolvency 裁定无力偿还债务 J9KLO=
adjusted actual 经调整的实数;调整后的实数 6@_@nlA<1
adjusted current assets 经调整的流动资产;调整后的流动资产 Hh'14n&W
adjusted figure 经调整的数字;调整后的数额 (Q
p]0
adjusted liabilities 经调整的负债;调整后的负债 sR0e&Y
adjusted loss 经调整的亏损;调整后的亏损 W
U4vb
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 7.1E mJ
adjusted profit 经调整的利润;调整后的利润 NcY0pAR*
adjusted surplus 经调整的盈余额;调整后的盈余额 d_?Zr`:
adjusted value 经调整的价值;调整后的价值 1 0Tg> H
adjustment 调整;修订;理算〔保险〕 Xe^=(| M
adjustment centre 调剂中心 (P52KD[A[
adjustment lag 调整过程的时间差距;调整时差 kBQenMm
adjustment mechanism 调整机制 2
DNzC7}e
adjustment of loss 亏损调整 r
:MaAT<
adjustment process 调整过程;调整程序 "GC]E8&>H
adjustment range 调整幅度 Jgj
L$n;F
administered exchange rate 受管制汇率 ,knI26Jh