A: m)v"3ib
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A share A股;甲类股份 luuX2Mx>o
abatement of tax 减税;减扣免税额 YY
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ABN AMRO Bank N.V. 荷兰银行 !tMuuK?IL=
above-the-line expenditure 线上项目支出;经常预算支出 (-xS?8x$
above-the-line receipt 线上项目收入;经常预算收入 57zSu3v4Y
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 O[s{ Gk'>
absolute expenditure 实际开支 5eoska#y
absolute guideline figure 绝对准则数字 Iw&vTU=2
absolute interest 绝对权益 m-*i>4;
absolute order of discharge 绝对破产解除令 P'*)\faw
absolute profit margin 绝对利润幅度 c5l.B#-lY
absolute value 实值;绝对值 Y/>&0wj)d
absolutely vested interest 绝对既得权益 !?p%xj?
absorbed cost 已吸收成本;已分摊成本 v'qG26
absorption 吸收;分摊;合并 28H8l2{[>
absorption rate 吸收率;摊配率;分摊率 R)z4n
ACB Finance Limited 亚洲商业财务有限公司 Nz+949X
acceptable form of reciprocity 合理的互惠条件 L
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acceptable rate 适当利率;适当汇率 SAK!z!t
acceptance agreement 承兑协议 pUq1|)g
acceptance for honour 参加承兑 sz
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acceptor 承兑人;接受人;受票人 e7(ucE
acceptor for honour 参加承兑人 qT"Q1xU[
accident insurance 意外保险 U.XNv-M
Accident Insurance Association of Hong Kong 香港意外保险公会 gb> }v7
accident insurance scheme 意外保险计划 m&\h4$[kql
accident year basis 意外年度基准 _$f9]bab
accommodation 通融;贷款 mc_ch$r!
accommodation bill 通融票据;空头票据 gu<'QV"
accommodation party 汇票代发人 *@Y3oh}
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account balance 帐户余额;帐户结余 < hO
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account book 帐簿 #hf
ak
account collected in advance 预收款项 @,u/w4
account current book 往来帐簿 &)vC;$vD`
account of after-acquired property 事后取得的财产报告 ;3: q?&
account of defaulter 拖欠帐目 Eu-RNrYh#
account payable 应付帐款 }!/$
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 H5]^
6
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account receivable 应收帐款 ?jt}*q>X]
account receivable report 应收帐款报表 gO,25::")
account statement 结单;帐单;会计财务报表 $Y_i4(
account title 帐户名称;会计科目 D]W$?(=4
accountant's report 会计师报告 8&~~j7p,
Accountant's Report Rules 会计师报告规则 DrBUe'RH:M
accounting and auditing procedure 会计与审计程序;会计与核数程序 z$GoaS(
Accounting Arrangements 《会计安排》 t|<NI+H(e
accounting basis 会计基础 gV`=jAE_
accounting by Official Receiver 破产管理署署长呈交的帐目 \&3"<6xA
Accounting Circular 《会计通告》 J.dLPKU;-
accounting class 会计类别 d/|D<Sb[s
accounting date 记帐日期;会计结算日期 rBTeb0i?
accounting for money 款项核算 7&"n`@(.!
Accounting Officer 会计主任 Ru>uL@w
accounting period 会计报告期;会计期 Ck@J,~x1D
accounting policy 会计政策;会计方针 !$Tw^
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accounting practice 会计惯例 .OqSch
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accounting principle 会计准则 *B\H-lp?
accounting record 会计记录 VY"9?2?/
accounting report 会计报告 k`9)=&zX+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 U
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Accounting Society of China 中国会计学会 bb`':3%
accounting statement 会计报表 :%AL\n
accounting system 会计制度;会计系统 "zY](P
accounting transaction 会计事项;帐务交易 @]c(V%x
accounting treatment 会计处理 V &|Ed
accounting year 会计年度 3
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accretion 增值;添加 ELjK0pE}-
accrual 应计项目;应累算数目 0lsXCr_X
accrual basis 应计制;权责发生制 c8M2 ^{O,`
accrual basis accounting 应计制会计;权责发生制会计 ^o@,3__7Q
accrue 应累算;应计 W$o27f
accrued benefit 应累算利益 st&
accrued charges 应计费用 ;v~-'*0
accrued cumulative preference share dividend 应累算的累积优先股股息 :BukUket1e
accrued expenses 应累算费用 OxtOd\0$
accrued interest payable 应付利息;应计未付利息 ZBG}3Z
accrued interest receivable 应收利息;应计未收利息 5P+t^\
accrued right 累算权益 6PF8
/@Nh
accruing profit 应累算的利润 !W'Ui
9uX
accumulated fiscal reserve 累积财政储备 ai^4'{#zi
accumulated profit 累积利润;滚存溢利 f0SAP0M3
accumulated reserve 累积储备 ~i_Tw#}
accumulation of surplus income 累积收益盈余 a=$t &7;,
acquired assets 既得资产 (ihP`k-.
acquisition 收购;购置;取得 q$.{j"cZV
acquisition cost 购置成本 $1zvgep
acquisition expenses 购置费用 hv$m4,0WB
acquisition of 100% interest 收购全部股权 qr50E[
acquisition of control 取得控制权 9
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acquisition of fixed assets 购置固定资产 ph|ZG6:
acquisition of shell “买壳” omf Rs
acquisition price 收购价 $W42vjr4
act of God 天灾 dj&}Gedy
acting partner 执事合伙人 q*AQq=
active market 买卖活跃的市场;交投畅旺的市场;旺市 c<BO gNr
active partner 积极参与的合伙人 l\!-2 T6Y
active trading 交投活跃 o1OBwPj
actual circulation 实际流通 .LRxP#B
actual cost 实际成本 +wk`;0s A
actual expenditure 实际开支;实际支出 q
xJQPz
actual income 实际入息;实际收入;实际收益 u%d K ig
actual market 现货市场 G>Em!4h
actual price 现货价;实际价格
(|fm6$
actual profit 实际利润 o:dR5v
actual quotation 实盘;实际价位;实际报价 /
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actual year basis 按实际年度计算 |m?vVLq
actuals 实货 tAFti+Qb
actuarial investigation 精算调查 5NXt$k5
actuarial principle 精算原则 ~ZlC
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actuarial report 精算师报告 '69ZdP/xX
Actuarial Society of Hong Kong 香港精算学会 iG,t_??
actuarial valuation 精算师估值 $O:w(U
actuary 精算师 )W&>[B
ad referendum agreement 暂定协议;有待覆核的协定 kDYN>``biP
ad valorem duty 从价税;按值征税 4oXb Pr>
ad valorem duty system 从价税制 E}Xka1 Bn
ad valorem fee 从价费 8Chu"PM%-J
ad valorem tariff 从价关税 =]Hs|{
additional allowance 额外免税额 |\uYv|sT
additional amount for unexpired risk 未过期风险的额外款额 @gBE{)Fj
additional assessable profit 补加应评税利润 g#K'6VK{
additional assessment 补加评税 Px'
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additional commitment 额外承担 dd7 =)XT+
additional commitment vote 额外承担拨款 gCVryB@z2
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <<|H=![
additional dependent parent allowance 供养父母额外免税额 dj[apuiF
additional provision 额外拨款 6a>H|"PNE
additional stamp duty 附加印花税 :Px\qh}K
additional tax 补加税罚款;补加税款 6j8<Q 2
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 =j
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adjudged bankrupt 被裁定破产 x@cN3
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adjudicated bankrupt 裁定破产人 8xI`jE"1
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y5!b)vke
adjudication of bankruptcy 裁定破产;宣告破产 )Z@-DA*Q-
adjudication of insolvency 裁定无力偿还债务 {R&ZqEo'D
adjusted actual 经调整的实数;调整后的实数 r7!J&8;{K
adjusted current assets 经调整的流动资产;调整后的流动资产 z]$j7 dp
adjusted figure 经调整的数字;调整后的数额 ;
a/cty0Ch
adjusted liabilities 经调整的负债;调整后的负债 bn 4
&O
adjusted loss 经调整的亏损;调整后的亏损 NyI;v=
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 ]Bb7(JX
adjusted profit 经调整的利润;调整后的利润 26:evid
adjusted surplus 经调整的盈余额;调整后的盈余额 2Q$\KRE
adjusted value 经调整的价值;调整后的价值 ij&p4
adjustment 调整;修订;理算〔保险〕 L,-u.vV
adjustment centre 调剂中心 o;-<|W>
adjustment lag 调整过程的时间差距;调整时差 _&
4its
adjustment mechanism 调整机制 Q)Dwq?
adjustment of loss 亏损调整 8gmn6dCf
adjustment process 调整过程;调整程序 nY) .|\|i
adjustment range 调整幅度 Gbd?%{Xc-
administered exchange rate 受管制汇率 <qiICb)~