A: )cQ KR4x0^
+K'YVB
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A share A股;甲类股份 +ah4 K(+3
abatement of tax 减税;减扣免税额
l8+1{
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ABN AMRO Bank N.V. 荷兰银行 7`L]aRS[
above-the-line expenditure 线上项目支出;经常预算支出 3_;=y\F
above-the-line receipt 线上项目收入;经常预算收入 {c?{M.R
ABSA Asia Limited 南非联合亚洲有限公司 zBTxM
absolute change 绝对数值变更 ho^c#>81
absolute expenditure 实际开支 [m< jM[w{
absolute guideline figure 绝对准则数字 1=+S'_j
absolute interest 绝对权益 U"@p3$2QW
absolute order of discharge 绝对破产解除令 N!?~Dgw
absolute profit margin 绝对利润幅度 8TH;6-RT
absolute value 实值;绝对值 wb#[&2i
absolutely vested interest 绝对既得权益 h-Ks:pcR
absorbed cost 已吸收成本;已分摊成本 ueW/i
absorption 吸收;分摊;合并 T^d<vH
absorption rate 吸收率;摊配率;分摊率 OBlQ
ACB Finance Limited 亚洲商业财务有限公司 fOSJdX0e|Q
acceptable form of reciprocity 合理的互惠条件 `{w|2 [C3
acceptable rate 适当利率;适当汇率 ;
1?L
acceptance agreement 承兑协议 E<B/5g!
acceptance for honour 参加承兑 H
9/m6F
acceptor 承兑人;接受人;受票人 po]<sB
acceptor for honour 参加承兑人 90JWU$K
accident insurance 意外保险 4M>]0%3.D
Accident Insurance Association of Hong Kong 香港意外保险公会 kW%wt1",
accident insurance scheme 意外保险计划 *hFJI9G
accident year basis 意外年度基准 eUa:@cA
accommodation 通融;贷款 ~Odclrs
accommodation bill 通融票据;空头票据 \mb@-kM)
accommodation party 汇票代发人 ):=8w.yC
account balance 帐户余额;帐户结余 <|WXFjn
account book 帐簿 60|m3|
0o
account collected in advance 预收款项 7PfNPz<4+
account current book 往来帐簿 Q-s5-&h(
account of after-acquired property 事后取得的财产报告 V.Lk70 \
account of defaulter 拖欠帐目 o4rf[.z
account payable 应付帐款 /NPx9cLW^
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FDGzh/
account receivable 应收帐款
S[8nGH#m
account receivable report 应收帐款报表 0 >(hiTy<
account statement 结单;帐单;会计财务报表 %AT/g&M&1#
account title 帐户名称;会计科目 HuA4eJ(2
accountant's report 会计师报告 vXdI)Sx[
Accountant's Report Rules 会计师报告规则 j~Ci*'*L
accounting and auditing procedure 会计与审计程序;会计与核数程序 :%fnJg(
Accounting Arrangements 《会计安排》 ,Wd+&|Q
accounting basis 会计基础 [8DPZU@
accounting by Official Receiver 破产管理署署长呈交的帐目 Ho%%voJBS
Accounting Circular 《会计通告》 !YM:?%B
accounting class 会计类别 tC+11M
accounting date 记帐日期;会计结算日期 {Aj=Rj@
accounting for money 款项核算 A i#~Eu*
Accounting Officer 会计主任 qvh8~[
accounting period 会计报告期;会计期 L`w_Q2{sv
accounting policy 会计政策;会计方针 W$D:mw7
accounting practice 会计惯例 qssK0!-
accounting principle 会计准则 =':SOO7
accounting record 会计记录 loyhNT=
accounting report 会计报告 gazX2P[D
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T!&VT;
Accounting Society of China 中国会计学会 [].euDrX
accounting statement 会计报表 zP!j {y4w
accounting system 会计制度;会计系统 3P'Wk|j
accounting transaction 会计事项;帐务交易 y]k{u\2A
accounting treatment 会计处理 )5diX
+
k
accounting year 会计年度 );p:[=$71
accretion 增值;添加 cGg~+R2P
accrual 应计项目;应累算数目 9~r8$,e
accrual basis 应计制;权责发生制 0}>p)k3&A
accrual basis accounting 应计制会计;权责发生制会计 1R.6Xer
accrue 应累算;应计 9PR?'X;4
accrued benefit 应累算利益 {|q(4(f"Iu
accrued charges 应计费用 ~f8:sDJ
accrued cumulative preference share dividend 应累算的累积优先股股息 *M~BN}.
accrued expenses 应累算费用 dP/1E6*m
accrued interest payable 应付利息;应计未付利息 ~MK%^5y?
accrued interest receivable 应收利息;应计未收利息 KW36nY\7
accrued right 累算权益 |)ALJJ=+
accruing profit 应累算的利润 qHYoQ.ke
accumulated fiscal reserve 累积财政储备 `y&
2Bf
accumulated profit 累积利润;滚存溢利 CY@#_z
accumulated reserve 累积储备 V$MMK
accumulation of surplus income 累积收益盈余 phcYQqR
acquired assets 既得资产 :u?L
y[x
acquisition 收购;购置;取得 FCt %of#
acquisition cost 购置成本 m8 *)@e
acquisition expenses 购置费用 0*/[z~Z-1
acquisition of 100% interest 收购全部股权 #/>OW2Ny
acquisition of control 取得控制权 {9./-
acquisition of fixed assets 购置固定资产 ?ieC>cr
acquisition of shell “买壳” l.SoiFDd
acquisition price 收购价 Z~g7^,-t
act of God 天灾 Bh q]h
acting partner 执事合伙人 ~2 J!I
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active market 买卖活跃的市场;交投畅旺的市场;旺市 g % 8@pjk
active partner 积极参与的合伙人 =|3*Y0
active trading 交投活跃
t "[2^2G
actual circulation 实际流通 0SDyE
actual cost 实际成本 MB?762Q
actual expenditure 实际开支;实际支出 $?|$uMIafp
actual income 实际入息;实际收入;实际收益 14 hE<u
actual market 现货市场 H')8p;~{}
actual price 现货价;实际价格 = iWn
T
actual profit 实际利润 -h&KC{Xab
actual quotation 实盘;实际价位;实际报价 CGZ3-OW@E
actual year basis 按实际年度计算 kfs[*ku
actuals 实货 e:;u_be~
actuarial investigation 精算调查 SOJkeN
actuarial principle 精算原则 7MwS[N%#
actuarial report 精算师报告 {60U6n
Actuarial Society of Hong Kong 香港精算学会 z7O$o/E-*
actuarial valuation 精算师估值 B d?{ldg
actuary 精算师 1>_2 =^[
ad referendum agreement 暂定协议;有待覆核的协定 5}'W8gV?
ad valorem duty 从价税;按值征税 {} Zqaf
ad valorem duty system 从价税制 |il P>b
ad valorem fee 从价费 = _/XFN
ad valorem tariff 从价关税 GsNZr=;C
additional allowance 额外免税额 &^K,"a{
additional amount for unexpired risk 未过期风险的额外款额 ,\ z
x4*
additional assessable profit 补加应评税利润 43BqNQ0
additional assessment 补加评税 E Ks4N4k
additional commitment 额外承担 2j-^F
additional commitment vote 额外承担拨款 *~jTE;J
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K\^S>dV
additional dependent parent allowance 供养父母额外免税额 #HmZe98[%
additional provision 额外拨款 DYW&6+%,hO
additional stamp duty 附加印花税 78t:ge
eX
additional tax 补加税罚款;补加税款 LZ1)zoJ
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 t'bhA20Z\
adjudged bankrupt 被裁定破产 ECvTmU'=
adjudicated bankrupt 裁定破产人 '>#8
F.
adjudication fee 裁定费;评定印花税额手续费;评估契据费 C5EaP%s
adjudication of bankruptcy 裁定破产;宣告破产 DDp\*6y3l
adjudication of insolvency 裁定无力偿还债务 Z3z"c
B
adjusted actual 经调整的实数;调整后的实数 EVDcj,b"^
adjusted current assets 经调整的流动资产;调整后的流动资产 d&t,^Hj
adjusted figure 经调整的数字;调整后的数额 f2Z(hYH~
adjusted liabilities 经调整的负债;调整后的负债 +Z=DvKsT
J
adjusted loss 经调整的亏损;调整后的亏损 cP>[H:\Xc
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 fnJt8Y4
adjusted profit 经调整的利润;调整后的利润 v1\/ dQK
adjusted surplus 经调整的盈余额;调整后的盈余额 ]YKxJ''u
adjusted value 经调整的价值;调整后的价值 }o@Dsx5
adjustment 调整;修订;理算〔保险〕 9qX)FB@'i;
adjustment centre 调剂中心 \MB$ Cwc
adjustment lag 调整过程的时间差距;调整时差 `]wk)50BVp
adjustment mechanism 调整机制 rE9Nt9
}
adjustment of loss 亏损调整 N<T@GQwkS
adjustment process 调整过程;调整程序 JO&L1<B{v
adjustment range 调整幅度 ?dAy_|
zD
administered exchange rate 受管制汇率 -$cO0RSY