A: [5s4Jp$+
5vqh09-FB
A share A股;甲类股份 Q%^!j_#
abatement of tax 减税;减扣免税额 J+0T8
?A
ABN AMRO Bank N.V. 荷兰银行 ttA0*
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above-the-line expenditure 线上项目支出;经常预算支出 P)&qy .+E0
above-the-line receipt 线上项目收入;经常预算收入 |s*tRag
ABSA Asia Limited 南非联合亚洲有限公司 R{SN.% {;
absolute change 绝对数值变更 RI-)Qx&!f
absolute expenditure 实际开支 s
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absolute guideline figure 绝对准则数字 " 2J2za
absolute interest 绝对权益 ;\)N7SJ
absolute order of discharge 绝对破产解除令 PvqG5-L~W
absolute profit margin 绝对利润幅度 -
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absolute value 实值;绝对值 guWX$C-+1
absolutely vested interest 绝对既得权益 R}Z2rbt
absorbed cost 已吸收成本;已分摊成本 \ q=Bbfzv
absorption 吸收;分摊;合并 CxJkT
2
absorption rate 吸收率;摊配率;分摊率 wA7^
ACB Finance Limited 亚洲商业财务有限公司 W>(p4m
acceptable form of reciprocity 合理的互惠条件 zkmfu~_)
acceptable rate 适当利率;适当汇率 4WZ"8
acceptance agreement 承兑协议 ca!DZ%y
acceptance for honour 参加承兑
n>:|K0u"
acceptor 承兑人;接受人;受票人 C9%2}E3Z$)
acceptor for honour 参加承兑人 +'QE-#%{=
accident insurance 意外保险 yOXL19d@p_
Accident Insurance Association of Hong Kong 香港意外保险公会 S|
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accident insurance scheme 意外保险计划 sj\kp
ni
accident year basis 意外年度基准 Z^SF $+UN
accommodation 通融;贷款 x^P ~+(g
accommodation bill 通融票据;空头票据 \S`
|7JYW
accommodation party 汇票代发人 Q=Y1kcTOn
account balance 帐户余额;帐户结余 c6f[^Q%#j
account book 帐簿 KJ;NcUq
account collected in advance 预收款项 l!YjDm{E
account current book 往来帐簿 K"U[OZC`
account of after-acquired property 事后取得的财产报告 m(?ZNtBQt
account of defaulter 拖欠帐目 55]E<2't
account payable 应付帐款 Y<EdFzle
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <\C/;
account receivable 应收帐款 ~AbTbQ 3
account receivable report 应收帐款报表 .cA'6J"Bm\
account statement 结单;帐单;会计财务报表 h,%b>JFo
account title 帐户名称;会计科目 25CO_
accountant's report 会计师报告 EoD[,:*
Accountant's Report Rules 会计师报告规则 etkKVr;Kv
accounting and auditing procedure 会计与审计程序;会计与核数程序 AEr8^6
Accounting Arrangements 《会计安排》 -cW'g
accounting basis 会计基础 Dhy@!EO
S
accounting by Official Receiver 破产管理署署长呈交的帐目 {Wp5Ane
Accounting Circular 《会计通告》 tWN hFQ'
accounting class 会计类别 T.kQ] h2ZG
accounting date 记帐日期;会计结算日期 1pT-PO3=
accounting for money 款项核算 {#X]D~;s+
Accounting Officer 会计主任 ?,0 5!]
accounting period 会计报告期;会计期 kz+OUA@~
accounting policy 会计政策;会计方针 #Kd^t=k
accounting practice 会计惯例 ^ H )nQ
accounting principle 会计准则 tV5Uz&:b
accounting record 会计记录 ?*h2:a$
accounting report 会计报告 R#0Z
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KaGG4?=V
Accounting Society of China 中国会计学会 g<&n V>wF
accounting statement 会计报表 s#*T(pY
accounting system 会计制度;会计系统 :`w'}h7m
accounting transaction 会计事项;帐务交易 {D9m>B3"{
accounting treatment 会计处理 FG[YH5
accounting year 会计年度 Yf=Puy}q
accretion 增值;添加 i1E~ F
accrual 应计项目;应累算数目 fXJbC+
accrual basis 应计制;权责发生制 }g\1JSJ%H
accrual basis accounting 应计制会计;权责发生制会计 4Cl41a
accrue 应累算;应计 q V+gQ
accrued benefit 应累算利益 l[D5JnWxt
accrued charges 应计费用 d} `Z| ex
accrued cumulative preference share dividend 应累算的累积优先股股息
<B%s9Zy
accrued expenses 应累算费用 ~p0M|
accrued interest payable 应付利息;应计未付利息 |JD"iP:
accrued interest receivable 应收利息;应计未收利息 jR[3{ Reo
accrued right 累算权益 FhkS"y
accruing profit 应累算的利润 q;<=MO/
accumulated fiscal reserve 累积财政储备 QFS5PZ
accumulated profit 累积利润;滚存溢利 byW9]('e
accumulated reserve 累积储备 tB i16=
accumulation of surplus income 累积收益盈余 qB0F9[U
acquired assets 既得资产 Xi~%,~
acquisition 收购;购置;取得 |)pRkn8x
acquisition cost 购置成本 y$7vJl.uS/
acquisition expenses 购置费用 3w-0IP]<
acquisition of 100% interest 收购全部股权 X/l{E4Ex
acquisition of control 取得控制权 2iJ)K rw
acquisition of fixed assets 购置固定资产 g*& |Eq/
acquisition of shell “买壳” 2sryhS'(H
acquisition price 收购价 >m-VBo
act of God 天灾 X>W2aDuEZ
acting partner 执事合伙人 wG\ +C'&~
active market 买卖活跃的市场;交投畅旺的市场;旺市 lPywrTG0
active partner 积极参与的合伙人 s.p4+KJ
active trading 交投活跃 X?8 EPCk
actual circulation 实际流通 |\W9$V
actual cost 实际成本 x]=s/+Y
actual expenditure 实际开支;实际支出 5U
gxuuP4
actual income 实际入息;实际收入;实际收益 25zmde~ w
actual market 现货市场 (WISf}[l;
actual price 现货价;实际价格 $yA>j (k4
actual profit 实际利润 ^DWvzfj
actual quotation 实盘;实际价位;实际报价 ?{
Rv/np=F
actual year basis 按实际年度计算 e2X\ll
actuals 实货 [7btoo|P]
actuarial investigation 精算调查 m@Vz42g~+
actuarial principle 精算原则 ?2zbZ
actuarial report 精算师报告 yDil
Actuarial Society of Hong Kong 香港精算学会 oY K(=j
actuarial valuation 精算师估值 ?b8
:
actuary 精算师 Q2L>P<87T
ad referendum agreement 暂定协议;有待覆核的协定 ^z%ShmM&LZ
ad valorem duty 从价税;按值征税 p!OCF]r
ad valorem duty system 从价税制 DN GXp5I
ad valorem fee 从价费 ,L.*95,
ad valorem tariff 从价关税 Q,f~7IVX
additional allowance 额外免税额 DQ86(4e*g#
additional amount for unexpired risk 未过期风险的额外款额 Sl!#!FGI
additional assessable profit 补加应评税利润 R|&Rq(ow"
additional assessment 补加评税 fQkfU;5
additional commitment 额外承担 l[AQyR1+/
additional commitment vote 额外承担拨款 ?m(]@6qa
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jgW-&nK!
additional dependent parent allowance 供养父母额外免税额 <U]!1
additional provision 额外拨款 /qd5{%:
additional stamp duty 附加印花税 s
IE2a0+
additional tax 补加税罚款;补加税款 RZgklEU
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 T{"[Ih3Mbl
adjudged bankrupt 被裁定破产 UK7pQt}9
adjudicated bankrupt 裁定破产人 `Nnaw+<]
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _-M27^\vV
adjudication of bankruptcy 裁定破产;宣告破产 \|gE=5!Am=
adjudication of insolvency 裁定无力偿还债务 /Z ?$!u4I
adjusted actual 经调整的实数;调整后的实数 &qjc+-r{l
adjusted current assets 经调整的流动资产;调整后的流动资产 WCdl 25L#
adjusted figure 经调整的数字;调整后的数额 QH d^?H*
adjusted liabilities 经调整的负债;调整后的负债 2&,jO+BqE@
adjusted loss 经调整的亏损;调整后的亏损 5Qh$>R4!"
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 2I|`j^
adjusted profit 经调整的利润;调整后的利润 nqFJNK]a
adjusted surplus 经调整的盈余额;调整后的盈余额 nZbINhls
adjusted value 经调整的价值;调整后的价值 [qL{w&R
adjustment 调整;修订;理算〔保险〕 0ap_tCY
adjustment centre 调剂中心 Mjon++>Z
adjustment lag 调整过程的时间差距;调整时差 I,lX;~xb
adjustment mechanism 调整机制 'nMj<:0wlD
adjustment of loss 亏损调整 @fc-[pv
adjustment process 调整过程;调整程序 q^ w@l
adjustment range 调整幅度 _u{z$;
administered exchange rate 受管制汇率 [pRRBMho