A: ?"PUw3V3lB
|$#u~<r_
w
A share A股;甲类股份 4H8vB^
abatement of tax 减税;减扣免税额 K+ xiov-r?
ABN AMRO Bank N.V. 荷兰银行 Wm4@+}
above-the-line expenditure 线上项目支出;经常预算支出 B;[{7J]
above-the-line receipt 线上项目收入;经常预算收入 Z5;1ySn{
ABSA Asia Limited 南非联合亚洲有限公司 VYkOJAEBg
absolute change 绝对数值变更 p*F&G=ZE
absolute expenditure 实际开支 /ZZo`
absolute guideline figure 绝对准则数字 ,Cj1S7GFR
absolute interest 绝对权益 ]uX'[Z}t
absolute order of discharge 绝对破产解除令 M~w
=ZJ@
absolute profit margin 绝对利润幅度 314PcSc
absolute value 实值;绝对值 ws
Lg6
absolutely vested interest 绝对既得权益 eIK8J,-
absorbed cost 已吸收成本;已分摊成本 }N(-e$88
absorption 吸收;分摊;合并 |r 1\
absorption rate 吸收率;摊配率;分摊率 +:?-Xd:p
ACB Finance Limited 亚洲商业财务有限公司 vb)Z&V6(
acceptable form of reciprocity 合理的互惠条件 B:)9hF?o@
acceptable rate 适当利率;适当汇率 .MMFN}1O
acceptance agreement 承兑协议 \%=\_"^?
acceptance for honour 参加承兑 jZS6f*$
acceptor 承兑人;接受人;受票人 g}0}$WgH:
acceptor for honour 参加承兑人 :\L{S
accident insurance 意外保险 H1
rge<
Accident Insurance Association of Hong Kong 香港意外保险公会
]p:x,%nm
accident insurance scheme 意外保险计划 r9 'lFj
accident year basis 意外年度基准 LU~U>
accommodation 通融;贷款 ,i#]&f`c;5
accommodation bill 通融票据;空头票据 [sp=nG7i&
accommodation party 汇票代发人 y$7Fq'
account balance 帐户余额;帐户结余 5Tluxt71
account book 帐簿 FOgF'!K
account collected in advance 预收款项 sXOGI
v
account current book 往来帐簿 mm\Jf
account of after-acquired property 事后取得的财产报告 &Eg>[gAIlp
account of defaulter 拖欠帐目 m `~/]QQ
account payable 应付帐款 OEy
'8O$
account payee only [A/C payee only] 只可转帐;存入收款人帐户 T{d7,.:
account receivable 应收帐款 Oyhl*`-*t
account receivable report 应收帐款报表 d_gm'
account statement 结单;帐单;会计财务报表 o0&jel1a
account title 帐户名称;会计科目 } WY7!Y
accountant's report 会计师报告 #ebT$hf30
Accountant's Report Rules 会计师报告规则 G^!20`p:
accounting and auditing procedure 会计与审计程序;会计与核数程序 Bx
0^?>
Accounting Arrangements 《会计安排》 &\4AvaeA8y
accounting basis 会计基础 "AP''XNi
accounting by Official Receiver 破产管理署署长呈交的帐目 q
3JoU/Sf
Accounting Circular 《会计通告》 ]78I
accounting class 会计类别 Kc_QxON4
accounting date 记帐日期;会计结算日期 J/8aDr(+
accounting for money 款项核算 OsPx-|f
S~
Accounting Officer 会计主任 yd[}?
accounting period 会计报告期;会计期 HT)b3Ws~M8
accounting policy 会计政策;会计方针 ==`K$rM
accounting practice 会计惯例 I
\zM\^S>]
accounting principle 会计准则 &^FCp'J-
accounting record 会计记录 2;r(?ebw
accounting report 会计报告 OJ\IdUZ
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (h7 rW3
Accounting Society of China 中国会计学会 %YG ~ql
accounting statement 会计报表 GiJ|5"
accounting system 会计制度;会计系统 Q\&FuU
accounting transaction 会计事项;帐务交易 @|(mR-Jj
accounting treatment 会计处理 P;bl+a'gu
accounting year 会计年度 y _M<\b
accretion 增值;添加 #P=
rP=
accrual 应计项目;应累算数目 j0^~="p%C
accrual basis 应计制;权责发生制 } *|_P
accrual basis accounting 应计制会计;权责发生制会计 I0P)DR
accrue 应累算;应计 o$oW-U
accrued benefit 应累算利益 z
g+78
accrued charges 应计费用 D oX!P|*
accrued cumulative preference share dividend 应累算的累积优先股股息 p;`jmF
accrued expenses 应累算费用 {ER!
0w/
accrued interest payable 应付利息;应计未付利息 "8%B
(a
5A
accrued interest receivable 应收利息;应计未收利息 zvYkWaa_Qz
accrued right 累算权益 c-3AzB#[
accruing profit 应累算的利润 R}c,ahd
accumulated fiscal reserve 累积财政储备 ^_#0\f
accumulated profit 累积利润;滚存溢利 Z0g3> iItM
accumulated reserve 累积储备 7SLJLn3d
accumulation of surplus income 累积收益盈余 vt<r_&+ pJ
acquired assets 既得资产 @'j=oTT
acquisition 收购;购置;取得 SkBa- *MC
acquisition cost 购置成本 8PB(<|}u
acquisition expenses 购置费用 uFOxb}a9v
acquisition of 100% interest 收购全部股权 T^g2N`w2
acquisition of control 取得控制权 <8yzBp4gZ
acquisition of fixed assets 购置固定资产 >[B}eS>
acquisition of shell “买壳” ^5j|
acquisition price 收购价 2s>dlz
act of God 天灾 /~NsHStn
acting partner 执事合伙人 $D
+6=m[
active market 买卖活跃的市场;交投畅旺的市场;旺市 h
1G`z
active partner 积极参与的合伙人 "_]n_[t2C
active trading 交投活跃 I1yZ7QY
actual circulation 实际流通 cP%mkh_ri
actual cost 实际成本 :zdMV6s
actual expenditure 实际开支;实际支出 -hj@^Auf
actual income 实际入息;实际收入;实际收益 kmPK |R
actual market 现货市场 $,4;_4t
actual price 现货价;实际价格 0"7xCx
actual profit 实际利润 p0~=
actual quotation 实盘;实际价位;实际报价 Hq[d!qc
actual year basis 按实际年度计算 r,X5@/
actuals 实货 {%5k1,/(
actuarial investigation 精算调查 $7eO33Bm
actuarial principle 精算原则 Q*}#?g
actuarial report 精算师报告 (iM"ug2
Actuarial Society of Hong Kong 香港精算学会 l_Gv dD
actuarial valuation 精算师估值 {i y[8eLg
actuary 精算师 h\".Ty
Sz
ad referendum agreement 暂定协议;有待覆核的协定 ?9xaBWf
ad valorem duty 从价税;按值征税 &M(=#pq9
ad valorem duty system 从价税制 y
E-H-r~I
ad valorem fee 从价费 L9nv05B
ad valorem tariff 从价关税 {Ak{
ct\t
additional allowance 额外免税额 *c4uCI:0t
additional amount for unexpired risk 未过期风险的额外款额 Fj}|uiOQUS
additional assessable profit 补加应评税利润 U<{8nMB
additional assessment 补加评税 5_Yl!=
additional commitment 额外承担 __r]@hY
additional commitment vote 额外承担拨款 a3e<<<Z>R
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \PU3{_G]
additional dependent parent allowance 供养父母额外免税额 6wC|/J^
additional provision 额外拨款 3-#|6khqt
additional stamp duty 附加印花税 ^N}zePy0
additional tax 补加税罚款;补加税款 g3Q]W(F%$
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 _yY(&(]#
adjudged bankrupt 被裁定破产 wU,{5 w
adjudicated bankrupt 裁定破产人 g\;AU2?p7
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c=]qUh
nH
adjudication of bankruptcy 裁定破产;宣告破产 z1[2.&9D-
adjudication of insolvency 裁定无力偿还债务 s2A3.SN
adjusted actual 经调整的实数;调整后的实数 >ch{u{i6
adjusted current assets 经调整的流动资产;调整后的流动资产 $s<,xY 9
adjusted figure 经调整的数字;调整后的数额 ;ZZ%(P=-
adjusted liabilities 经调整的负债;调整后的负债 S6CM/
adjusted loss 经调整的亏损;调整后的亏损 YY-{&+,
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 iL(rZT&^
adjusted profit 经调整的利润;调整后的利润 WGjT06a\
adjusted surplus 经调整的盈余额;调整后的盈余额 0jCYOl
adjusted value 经调整的价值;调整后的价值 #R$d6N[H
adjustment 调整;修订;理算〔保险〕 v(
D{_
adjustment centre 调剂中心 Qb}7lm{r
adjustment lag 调整过程的时间差距;调整时差 `3+yu'
Q'
adjustment mechanism 调整机制 uU(G &:@
adjustment of loss 亏损调整 \hN\px
adjustment process 调整过程;调整程序 i0DYdUj
adjustment range 调整幅度 a7'.*H]
administered exchange rate 受管制汇率 lxoc.KDtR