A: ,B$e'KQ
pykRi#[UrX
A share A股;甲类股份 9M7Wlx2
abatement of tax 减税;减扣免税额 \
m g
ABN AMRO Bank N.V. 荷兰银行
$!K,5^+
above-the-line expenditure 线上项目支出;经常预算支出 AME<V-5
above-the-line receipt 线上项目收入;经常预算收入 i+~H~k}"X
ABSA Asia Limited 南非联合亚洲有限公司
dF'oZQz
absolute change 绝对数值变更 ^3ysY24 Q
absolute expenditure 实际开支 Hr/Q?7g
absolute guideline figure 绝对准则数字 }0 =gP?.kE
absolute interest 绝对权益 %:Y'+!bX
absolute order of discharge 绝对破产解除令 ew1bb K>
absolute profit margin 绝对利润幅度 {}
tv(8]^
absolute value 实值;绝对值
5Eu`1f?
absolutely vested interest 绝对既得权益 <zp|i#~
absorbed cost 已吸收成本;已分摊成本 m`#UV-$J
absorption 吸收;分摊;合并 W{nDmG`yp
absorption rate 吸收率;摊配率;分摊率 YQaL)t$0
ACB Finance Limited 亚洲商业财务有限公司 Rip[
acceptable form of reciprocity 合理的互惠条件 2YpJ4.
acceptable rate 适当利率;适当汇率 w"OeS;#e:
acceptance agreement 承兑协议 dwz{Yw(
acceptance for honour 参加承兑 L87=*_!B;
acceptor 承兑人;接受人;受票人 m-'+)lB
acceptor for honour 参加承兑人 X -_0wR
accident insurance 意外保险 X_#,5t=7
Accident Insurance Association of Hong Kong 香港意外保险公会 g&O!w!T
accident insurance scheme 意外保险计划 {%QWv%|
accident year basis 意外年度基准 e@L?jBj8m
accommodation 通融;贷款 XT\Q"=FD
accommodation bill 通融票据;空头票据 >qci$
accommodation party 汇票代发人 54%h)dLDy
account balance 帐户余额;帐户结余 ..yLtqos
account book 帐簿 (z^987G
account collected in advance 预收款项 aKw7m={
account current book 往来帐簿 *.zC 9Y,
account of after-acquired property 事后取得的财产报告 Q*]y=Za
#:
account of defaulter 拖欠帐目 Bu#\W
account payable 应付帐款 %-3wR@
account payee only [A/C payee only] 只可转帐;存入收款人帐户 no8FSqLUS~
account receivable 应收帐款 +6\1
d5
account receivable report 应收帐款报表 =QW:},sp
account statement 结单;帐单;会计财务报表 fe7DS)U
account title 帐户名称;会计科目 c'Zs2s7$
accountant's report 会计师报告 NXdT"O=P
Accountant's Report Rules 会计师报告规则
;"+]bne~
accounting and auditing procedure 会计与审计程序;会计与核数程序 v:u=.by99
Accounting Arrangements 《会计安排》 [-w+ACV~
accounting basis 会计基础 tkf^sGgNO
accounting by Official Receiver 破产管理署署长呈交的帐目 %$zX a%A
Accounting Circular 《会计通告》 G$CI~0Se:
accounting class 会计类别 ~4u[\&Sh
accounting date 记帐日期;会计结算日期 5
DvD
accounting for money 款项核算 Tw!_=zy(Gw
Accounting Officer 会计主任 SAN/fnM
accounting period 会计报告期;会计期 qm|T<zsDY#
accounting policy 会计政策;会计方针 T<~?
7-O"
accounting practice 会计惯例 jfsbv
ak
accounting principle 会计准则 |v= */e
accounting record 会计记录 )r6d3-p1
accounting report 会计报告 uOQl;}Lk5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~19&s~
Accounting Society of China 中国会计学会 ;09U*S$eK
accounting statement 会计报表 7A4_b8
accounting system 会计制度;会计系统 'v_VyK*w
accounting transaction 会计事项;帐务交易 [TX5O\g![
accounting treatment 会计处理 ZqJyuTPv
accounting year 会计年度 H+Se
accretion 增值;添加 b[ .pD3
accrual 应计项目;应累算数目 .?;"iv+
accrual basis 应计制;权责发生制 V.~C.x
accrual basis accounting 应计制会计;权责发生制会计 lwp
(Pq
accrue 应累算;应计 k
+y>xI,
accrued benefit 应累算利益 d(;Qe}ok>
accrued charges 应计费用 P> ilRb
accrued cumulative preference share dividend 应累算的累积优先股股息 afj[HJbY
accrued expenses 应累算费用 ^fT?(y_=e
accrued interest payable 应付利息;应计未付利息 TW~9<c
accrued interest receivable 应收利息;应计未收利息 4
X6_p(
accrued right 累算权益 w$z]Z-
accruing profit 应累算的利润 mNnt9F3Eq
accumulated fiscal reserve 累积财政储备 KPB^>,T2{
accumulated profit 累积利润;滚存溢利 i2m+s;
accumulated reserve 累积储备 1bpjj'2%x
accumulation of surplus income 累积收益盈余 B&4NdL/
acquired assets 既得资产 ,-_\Y hY>
acquisition 收购;购置;取得 S$1dXXT
acquisition cost 购置成本 -`} d@x
acquisition expenses 购置费用 88
M$mjx
acquisition of 100% interest 收购全部股权 8@d,TjJDo
acquisition of control 取得控制权 ew\ZF qA;
acquisition of fixed assets 购置固定资产 \EOPlyf8x
acquisition of shell “买壳” ad'C&^o5
acquisition price 收购价 EmubpUS;
act of God 天灾 ,5/zTLd
acting partner 执事合伙人 oO~LiK>
active market 买卖活跃的市场;交投畅旺的市场;旺市 m{C
active partner 积极参与的合伙人 &/tGT3)
active trading 交投活跃 6qkMB|@Ix
actual circulation 实际流通 K9+%rqC.|`
actual cost 实际成本 hF7#i_UN<
actual expenditure 实际开支;实际支出 OAd}#R\U
actual income 实际入息;实际收入;实际收益 :
/941?%M
actual market 现货市场 WR@TH
bU
actual price 现货价;实际价格 j5]6CG_
actual profit 实际利润 {G(N vf,K]
actual quotation 实盘;实际价位;实际报价 >(39K
actual year basis 按实际年度计算 .m_-L
Y-
actuals 实货 CiTjRJ-ZW)
actuarial investigation 精算调查 O'~;|-Z<
actuarial principle 精算原则 ,]qTJ`J
actuarial report 精算师报告 4l`"P~=
2<
Actuarial Society of Hong Kong 香港精算学会 b$G&i'd
actuarial valuation 精算师估值 ELqpIXq#
actuary 精算师 nK;
c@!~pS
ad referendum agreement 暂定协议;有待覆核的协定 BaUcmF2Q
ad valorem duty 从价税;按值征税 8^ezqd`
ad valorem duty system 从价税制 i\z ,)xp
ad valorem fee 从价费 k^v P|*eu
ad valorem tariff 从价关税 Fi_JF;
additional allowance 额外免税额 6N {|;R@2
additional amount for unexpired risk 未过期风险的额外款额 S1oP_A[|
additional assessable profit 补加应评税利润 1Wy0#?L
additional assessment 补加评税 +YK/^;Th
additional commitment 额外承担 (!^; ar^
additional commitment vote 额外承担拨款 'o.A8su,
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |ZuS"'3_w
additional dependent parent allowance 供养父母额外免税额 }[m,HA<j
additional provision 额外拨款 %^ z##7^
additional stamp duty 附加印花税 A6#5
z
additional tax 补加税罚款;补加税款 tsvh/)V
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K|g+Wt^tQ
adjudged bankrupt 被裁定破产 2%*mL98WK
adjudicated bankrupt 裁定破产人 wYIlp
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +ZK12D}
adjudication of bankruptcy 裁定破产;宣告破产 fNTe_akp
adjudication of insolvency 裁定无力偿还债务 RNB ha&
adjusted actual 经调整的实数;调整后的实数 XlGDv*d:#d
adjusted current assets 经调整的流动资产;调整后的流动资产 k1)=xv#S
adjusted figure 经调整的数字;调整后的数额 %
A8dO+W
adjusted liabilities 经调整的负债;调整后的负债 E+xC1U
3
adjusted loss 经调整的亏损;调整后的亏损 5fqQ;r
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 n~|sMpd,M1
adjusted profit 经调整的利润;调整后的利润 ,U^V]jC
adjusted surplus 经调整的盈余额;调整后的盈余额 zUCtH*
adjusted value 经调整的价值;调整后的价值 236,o
{9e
adjustment 调整;修订;理算〔保险〕 Bp>Z?"hTe
adjustment centre 调剂中心 TaI72"8
adjustment lag 调整过程的时间差距;调整时差 MmPLJ
adjustment mechanism 调整机制 aHdXlmL
adjustment of loss 亏损调整 3}lT"K
adjustment process 调整过程;调整程序 q"O4}4`
adjustment range 调整幅度 y2:~_MD
administered exchange rate 受管制汇率 M8HHyV[AmC