A: vclc%ws
86{>X5 +
A share A股;甲类股份 gxl7jY
abatement of tax 减税;减扣免税额 k;^$Pd?t
ABN AMRO Bank N.V. 荷兰银行 f]r*;YEc4
above-the-line expenditure 线上项目支出;经常预算支出 8m{e,o2.
above-the-line receipt 线上项目收入;经常预算收入 "OenYiz
ABSA Asia Limited 南非联合亚洲有限公司
D3C 7f'
absolute change 绝对数值变更 )h,yQ`.
absolute expenditure 实际开支 T_S3_-|{==
absolute guideline figure 绝对准则数字 9295:Y| w1
absolute interest 绝对权益 M
c,|C)
absolute order of discharge 绝对破产解除令 1b3 a(^^E
absolute profit margin 绝对利润幅度 \8xSfe
absolute value 实值;绝对值 I(*3n"
absolutely vested interest 绝对既得权益 Onq^|r's&
absorbed cost 已吸收成本;已分摊成本 uA#K59E+
absorption 吸收;分摊;合并 a<&K^M&
absorption rate 吸收率;摊配率;分摊率 {d.z/Buu
ACB Finance Limited 亚洲商业财务有限公司 tY;<S}[@7w
acceptable form of reciprocity 合理的互惠条件 2 q4p-
acceptable rate 适当利率;适当汇率 t)
&U'^
acceptance agreement 承兑协议 $bG*f*w
acceptance for honour 参加承兑 &<;T$Y
acceptor 承兑人;接受人;受票人 !MKecRG_
acceptor for honour 参加承兑人 ;0Z-
accident insurance 意外保险 +E</A:|}S
Accident Insurance Association of Hong Kong 香港意外保险公会 _[R(9KyF0f
accident insurance scheme 意外保险计划 Ye3o}G9z
accident year basis 意外年度基准 Ca'BE#q
accommodation 通融;贷款 :XhF:c[.:
accommodation bill 通融票据;空头票据 dNgA C){w
accommodation party 汇票代发人 !CU-5bpu
account balance 帐户余额;帐户结余 R$awo/'^
account book 帐簿 ?(gha
account collected in advance 预收款项 dM;\)jm
account current book 往来帐簿 W\~ie}D{
account of after-acquired property 事后取得的财产报告 qGA|.I9,
account of defaulter 拖欠帐目 ^UKAD'_#%O
account payable 应付帐款 S
a+Y/
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P4#i]7%
account receivable 应收帐款 C>Hdp_Lm
account receivable report 应收帐款报表
rp4D_80q
account statement 结单;帐单;会计财务报表 $sY'=S
account title 帐户名称;会计科目 ``CM7|)>`
accountant's report 会计师报告 m538p.(LIR
Accountant's Report Rules 会计师报告规则 X:UlL"
G
accounting and auditing procedure 会计与审计程序;会计与核数程序 th73eC'
Accounting Arrangements 《会计安排》 nod&^%O"
accounting basis 会计基础 S'!&,Dxq^
accounting by Official Receiver 破产管理署署长呈交的帐目 ]jD\4\M}
Accounting Circular 《会计通告》 K@7%i|H
accounting class 会计类别 R%szN.cI
accounting date 记帐日期;会计结算日期 fx|d"VF[
accounting for money 款项核算 O8 .iP+
Accounting Officer 会计主任 %/uLyCUZ
accounting period 会计报告期;会计期 |p/*OFC6
accounting policy 会计政策;会计方针 ^0v3NG6
accounting practice 会计惯例 lW?}Ts~'
accounting principle 会计准则 /[_aK0U3
accounting record 会计记录 %"v:x?d$$o
accounting report 会计报告 LY0f`RX*&
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =Smd/'`_
Accounting Society of China 中国会计学会 J+t51B(a
accounting statement 会计报表 7nT|yL?
accounting system 会计制度;会计系统 Jpduk&u
accounting transaction 会计事项;帐务交易 u~OlJ1V
accounting treatment 会计处理 /C8 }5)
accounting year 会计年度 MJiVFfYW
accretion 增值;添加 _fS\p|W(E
accrual 应计项目;应累算数目 i!2k
f
accrual basis 应计制;权责发生制 OpaRQ=
accrual basis accounting 应计制会计;权责发生制会计 o:{Sws(=
accrue 应累算;应计 XnP?hw%
accrued benefit 应累算利益 ^gcB+
accrued charges 应计费用 "BT M,CB
accrued cumulative preference share dividend 应累算的累积优先股股息 pK-tj
accrued expenses 应累算费用 {LjzkXs
accrued interest payable 应付利息;应计未付利息 ]<<,{IQ
accrued interest receivable 应收利息;应计未收利息 DyqqY$ vH(
accrued right 累算权益 \'Ca1[y@B
accruing profit 应累算的利润 [TA.|7&
accumulated fiscal reserve 累积财政储备 UdrgUqq)
accumulated profit 累积利润;滚存溢利 kS_#8I
accumulated reserve 累积储备 = vqJ0 !
accumulation of surplus income 累积收益盈余 ke2dQ^kc4
acquired assets 既得资产 Z$J-4KN
acquisition 收购;购置;取得 L'Cd`.yVO
acquisition cost 购置成本 :oy2mi;
acquisition expenses 购置费用 ZY,$oFdsi
acquisition of 100% interest 收购全部股权 /%;J1{O
acquisition of control 取得控制权 ,G0"T~
acquisition of fixed assets 购置固定资产 jv.tg,c _6
acquisition of shell “买壳” bXJ(QXHd%
acquisition price 收购价 *jhgCm
act of God 天灾 SLEOcOAmD
acting partner 执事合伙人 ,iYhD-"'
active market 买卖活跃的市场;交投畅旺的市场;旺市 WA2NjxYz
active partner 积极参与的合伙人 \2;!}
active trading 交投活跃 ?u#s ?$ Y?
actual circulation 实际流通 ?jz\[0)s
actual cost 实际成本 \bT0\
(Js\
actual expenditure 实际开支;实际支出 JYWoQ[ZO#>
actual income 实际入息;实际收入;实际收益 ]*=!lfrV
actual market 现货市场 MUbKlX
actual price 现货价;实际价格 O\f`+Q`0
actual profit 实际利润 U+'zz#0qN
actual quotation 实盘;实际价位;实际报价 lZRO"[<
actual year basis 按实际年度计算 q`mxN!1[
actuals 实货 i ZPNss
actuarial investigation 精算调查 Ra5 3M!>]
actuarial principle 精算原则 Ub
f5:
actuarial report 精算师报告 n@tt.n!{l
Actuarial Society of Hong Kong 香港精算学会 b4wT3
actuarial valuation 精算师估值 M-].l3
actuary 精算师 c
/88|k
ad referendum agreement 暂定协议;有待覆核的协定 dBA&NW07
ad valorem duty 从价税;按值征税 iPl,KjGk
ad valorem duty system 从价税制 Gjeb)Y6N
ad valorem fee 从价费 GXm#\)
ad valorem tariff 从价关税 8nBYP+t,e
additional allowance 额外免税额 %Qz<Lk">.
additional amount for unexpired risk 未过期风险的额外款额 5 ph CEKt;
additional assessable profit 补加应评税利润 <_8bAO8\
additional assessment 补加评税 o5J6Xi0+
additional commitment 额外承担 W*s=No3C
additional commitment vote 额外承担拨款 @D-I@Cyl
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rD21:1s
additional dependent parent allowance 供养父母额外免税额 >}f!. i
additional provision 额外拨款 \(7A7~
additional stamp duty 附加印花税 G^ k8Or2
additional tax 补加税罚款;补加税款 F&uiI;+zJ
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 P9m
adjudged bankrupt 被裁定破产 ]#4kqj}
adjudicated bankrupt 裁定破产人 V+D5<nICr
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xO:h
[
adjudication of bankruptcy 裁定破产;宣告破产 w=?nD6Xhz
adjudication of insolvency 裁定无力偿还债务 Cxq|N]E
adjusted actual 经调整的实数;调整后的实数 F|6"-*[RS
adjusted current assets 经调整的流动资产;调整后的流动资产 }%}$h2:
adjusted figure 经调整的数字;调整后的数额 nygGI_[l
adjusted liabilities 经调整的负债;调整后的负债 T^]]z}k
adjusted loss 经调整的亏损;调整后的亏损 j~Fd8]@
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 m{ani/bt
adjusted profit 经调整的利润;调整后的利润 B &B4 P
adjusted surplus 经调整的盈余额;调整后的盈余额 :0(^^6Q\
adjusted value 经调整的价值;调整后的价值
C3^3<
adjustment 调整;修订;理算〔保险〕 HaL'/V~
adjustment centre 调剂中心 Y?1T
XsvF
adjustment lag 调整过程的时间差距;调整时差 H(K!{k
adjustment mechanism 调整机制 b=BNbmX
adjustment of loss 亏损调整 h
#gI1(uL
adjustment process 调整过程;调整程序 k(tB+k!vH\
adjustment range 调整幅度 CR.d3!&28
administered exchange rate 受管制汇率 a0]GQyIG