A: Ty5\zxC|
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A share A股;甲类股份 Q"\[ICu!,
abatement of tax 减税;减扣免税额 t}K?.To$
ABN AMRO Bank N.V. 荷兰银行 SU1,+7"
above-the-line expenditure 线上项目支出;经常预算支出 &Jj?C
above-the-line receipt 线上项目收入;经常预算收入 +]
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ABSA Asia Limited 南非联合亚洲有限公司 w% M0Mu
absolute change 绝对数值变更 /[mCK3_
absolute expenditure 实际开支 (jXgJ
" m
absolute guideline figure 绝对准则数字 h`)r :a7
absolute interest 绝对权益 .w`8_v &Y
absolute order of discharge 绝对破产解除令 FD8aO?wvg
absolute profit margin 绝对利润幅度 SYyH_0N
absolute value 实值;绝对值 nt4> 9;
absolutely vested interest 绝对既得权益 6@ +
>UZr\
absorbed cost 已吸收成本;已分摊成本 M@.1P<:h
absorption 吸收;分摊;合并 [KJm&\evp
absorption rate 吸收率;摊配率;分摊率 ,]+6kf 5
ACB Finance Limited 亚洲商业财务有限公司 X"R;/tZ S4
acceptable form of reciprocity 合理的互惠条件 @0aUWG!k
acceptable rate 适当利率;适当汇率 {It4=I)M
acceptance agreement 承兑协议 Pai{?<zGi
acceptance for honour 参加承兑 sUA)I%Q!
acceptor 承兑人;接受人;受票人 j1g^Q$B>m
acceptor for honour 参加承兑人 4Hu.o 7
accident insurance 意外保险 #fwG~Q(
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 5dhRuc
accident year basis 意外年度基准 ^<<
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accommodation 通融;贷款 !j- 7,
accommodation bill 通融票据;空头票据 ]+oPwp;il
accommodation party 汇票代发人 Lz4iLLP
account balance 帐户余额;帐户结余 \
2T@]!n
account book 帐簿 )y8$-"D(it
account collected in advance 预收款项 \jC}>9
account current book 往来帐簿 %H:!/'45
account of after-acquired property 事后取得的财产报告 \wMr[_LW
account of defaulter 拖欠帐目 .n"aQ@!
account payable 应付帐款 QkA79%;j
account payee only [A/C payee only] 只可转帐;存入收款人帐户 hhwV)Z
account receivable 应收帐款 idV4hMF9
account receivable report 应收帐款报表 (fq>P1-
account statement 结单;帐单;会计财务报表 ~6
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account title 帐户名称;会计科目 h:l\kr|9
accountant's report 会计师报告 l("_JI
Accountant's Report Rules 会计师报告规则 &a O3N
accounting and auditing procedure 会计与审计程序;会计与核数程序 ybfNG@N*
Accounting Arrangements 《会计安排》 C8i}
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accounting basis 会计基础 -\LB>\;qn
accounting by Official Receiver 破产管理署署长呈交的帐目 Mk7#qiPo
Accounting Circular 《会计通告》 fAJQ8nb{@]
accounting class 会计类别 a(bgPkPP
accounting date 记帐日期;会计结算日期 @>JO &,od
accounting for money 款项核算 =6/0=a[
Accounting Officer 会计主任 IGVNX2
accounting period 会计报告期;会计期 55fV\3F|R
accounting policy 会计政策;会计方针 Riw#+#r]/
accounting practice 会计惯例 ;/$zBr`'
accounting principle 会计准则 3:!+B=woR
accounting record 会计记录 qbmy~\ZY
accounting report 会计报告 'a*tee ^RS
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J-hP4t&x
Accounting Society of China 中国会计学会 |eJ4"OPC
accounting statement 会计报表
&+u$96
accounting system 会计制度;会计系统 [|e7oNT(Q
accounting transaction 会计事项;帐务交易 ^b'|`R+~}
accounting treatment 会计处理 10{ZW@!7
accounting year 会计年度 J'|qFS
accretion 增值;添加 On#RYy^}
accrual 应计项目;应累算数目 <1>\?$)D
accrual basis 应计制;权责发生制 90&ld :97
accrual basis accounting 应计制会计;权责发生制会计 UV$v:>K#
accrue 应累算;应计 o`7Bvh2
accrued benefit 应累算利益 jCxw|tmgq
accrued charges 应计费用 hQvSh\p
accrued cumulative preference share dividend 应累算的累积优先股股息 a6fMx~
accrued expenses 应累算费用 xn}sh[<:P
accrued interest payable 应付利息;应计未付利息 -Z
Bk^p
accrued interest receivable 应收利息;应计未收利息 pX+ `qxF\
accrued right 累算权益 pl%3RVpoc
accruing profit 应累算的利润 '*|Wi}0R
accumulated fiscal reserve 累积财政储备 Z25^+)uf*U
accumulated profit 累积利润;滚存溢利 8" XbW7 ^o
accumulated reserve 累积储备 r1]shb%J?
accumulation of surplus income 累积收益盈余 1
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acquired assets 既得资产 C|8.$s<
acquisition 收购;购置;取得 ~Qeyh^wo
acquisition cost 购置成本 5Z,^46J
acquisition expenses 购置费用 ?dY}xE
acquisition of 100% interest 收购全部股权 y7txIe!<5
acquisition of control 取得控制权 P'xq+Q
acquisition of fixed assets 购置固定资产 7FMO''x
acquisition of shell “买壳” aPWlV= oG
acquisition price 收购价 \E5%.KR
act of God 天灾 43^%f-J5
acting partner 执事合伙人 5v<B
B`XWp
active market 买卖活跃的市场;交投畅旺的市场;旺市 MPhO#;v
active partner 积极参与的合伙人 q;1]M[&
active trading 交投活跃 Tj$D:xKf)
actual circulation 实际流通 *2Il{KOA^
actual cost 实际成本 17
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actual expenditure 实际开支;实际支出 ;<OIu&,*
actual income 实际入息;实际收入;实际收益 J.N%=-8
actual market 现货市场 <H::{
actual price 现货价;实际价格 -y;SR+
actual profit 实际利润 e/'d0Gb-
actual quotation 实盘;实际价位;实际报价 Y1vl,Yi
actual year basis 按实际年度计算 `D6Bw=7
actuals 实货 v `9IS+Z
actuarial investigation 精算调查 0.Pd,L(
actuarial principle 精算原则 +q[puFfl
actuarial report 精算师报告 wM8Gz.9,
Actuarial Society of Hong Kong 香港精算学会 f$[6
]7P
actuarial valuation 精算师估值 pj4M|'F7
actuary 精算师 /~Zxx}<;
ad referendum agreement 暂定协议;有待覆核的协定 J39,x=8LL
ad valorem duty 从价税;按值征税 t:X\`.W
ad valorem duty system 从价税制 GdVq+,Ge
ad valorem fee 从价费 x>TH yY[sq
ad valorem tariff 从价关税 ]~iOO
%&R
additional allowance 额外免税额 OsAH!e
additional amount for unexpired risk 未过期风险的额外款额 4RTuy+
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additional assessable profit 补加应评税利润 O RAKg.49
additional assessment 补加评税 WB<_AIt+
additional commitment 额外承担 <1cYz\/!M
additional commitment vote 额外承担拨款 1'@/jR
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [xXa3W
additional dependent parent allowance 供养父母额外免税额 Q{F*%
X
additional provision 额外拨款 >jMq-#*4
additional stamp duty 附加印花税 p}_n
:a
additional tax 补加税罚款;补加税款 8DHohhN
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /2Q@M>
adjudged bankrupt 被裁定破产 {W*_^>;K
adjudicated bankrupt 裁定破产人 B/u0^!
adjudication fee 裁定费;评定印花税额手续费;评估契据费 UT!gAU
adjudication of bankruptcy 裁定破产;宣告破产 0 UdAF
adjudication of insolvency 裁定无力偿还债务 \}[{q
adjusted actual 经调整的实数;调整后的实数 ". #=_/op
adjusted current assets 经调整的流动资产;调整后的流动资产 AvnK?*5!@
adjusted figure 经调整的数字;调整后的数额 ^o^[p %
adjusted liabilities 经调整的负债;调整后的负债 ,*ZdMw!
adjusted loss 经调整的亏损;调整后的亏损 L>VZ-j
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 1ga.%M*
adjusted profit 经调整的利润;调整后的利润 rjqQWfShY
adjusted surplus 经调整的盈余额;调整后的盈余额 (:v|(Gn/
adjusted value 经调整的价值;调整后的价值 {YnR]|0&
adjustment 调整;修订;理算〔保险〕 2~[f<N
adjustment centre 调剂中心 Jv(9w[
adjustment lag 调整过程的时间差距;调整时差 j}}:&>;
adjustment mechanism 调整机制 z9OhY]PPF
adjustment of loss 亏损调整 -v"\WmcS
adjustment process 调整过程;调整程序 rK 9
adjustment range 调整幅度 O/b~TVA
administered exchange rate 受管制汇率 m:U.ao6