A: \DG(
8l
( 1QdZD|
A share A股;甲类股份 P58\+9d_
abatement of tax 减税;减扣免税额
s98: *o3
ABN AMRO Bank N.V. 荷兰银行 0S)"Q^6ny
above-the-line expenditure 线上项目支出;经常预算支出 ek Y?
above-the-line receipt 线上项目收入;经常预算收入 g_3rEvf"4
ABSA Asia Limited 南非联合亚洲有限公司 &.|;yt%v
absolute change 绝对数值变更 9OrA
9r
absolute expenditure 实际开支 7AZ5%o
absolute guideline figure 绝对准则数字 >=.ch5h3J)
absolute interest 绝对权益 O^QR;<t'
absolute order of discharge 绝对破产解除令 ^N*pIVLC
absolute profit margin 绝对利润幅度 `DU'wB
absolute value 实值;绝对值 eukX#0/^
absolutely vested interest 绝对既得权益 $bF`PGR_
absorbed cost 已吸收成本;已分摊成本 K8yWg\K
absorption 吸收;分摊;合并 A"P\4
absorption rate 吸收率;摊配率;分摊率 &4ug3
ACB Finance Limited 亚洲商业财务有限公司 T>AI
0R3
acceptable form of reciprocity 合理的互惠条件 *so6]+)cU
acceptable rate 适当利率;适当汇率 O3slabE#
acceptance agreement 承兑协议 :epitpJ
acceptance for honour 参加承兑 _*OaiEL+:
acceptor 承兑人;接受人;受票人 @LwVmR |{
acceptor for honour 参加承兑人
g7E`;&f
accident insurance 意外保险 LH?gJ8`
Accident Insurance Association of Hong Kong 香港意外保险公会 ;ph
+ZV
accident insurance scheme 意外保险计划 ^*$WZMMJ1
accident year basis 意外年度基准 #R"9)vHp
accommodation 通融;贷款 z9OMC$,V
accommodation bill 通融票据;空头票据 =CD
:.FG.
accommodation party 汇票代发人 [4V|UvKz
account balance 帐户余额;帐户结余 %j
9vX$Hj
account book 帐簿 J8`1V`$
account collected in advance 预收款项 m \R@.jkZ
account current book 往来帐簿 f4@#pnJ3po
account of after-acquired property 事后取得的财产报告 .{-iq(3
account of defaulter 拖欠帐目 ~@a) E+LsF
account payable 应付帐款 ;I0yQlx|U
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #U6/@l)
account receivable 应收帐款 y$;zTH_6j
account receivable report 应收帐款报表 Yc|-sEK/
account statement 结单;帐单;会计财务报表 9I^H)~S
account title 帐户名称;会计科目 O(c4iWm
accountant's report 会计师报告 K2vPj|
Accountant's Report Rules 会计师报告规则 ]% ZjD
accounting and auditing procedure 会计与审计程序;会计与核数程序 gvwCoCbb
Accounting Arrangements 《会计安排》 U3VsMV*Y
accounting basis 会计基础 >E2WZHzd2
accounting by Official Receiver 破产管理署署长呈交的帐目 6w .iEb
Accounting Circular 《会计通告》 <7R
kM
accounting class 会计类别 5BGv^Qb_2
accounting date 记帐日期;会计结算日期 4F 6ju6w
accounting for money 款项核算 `qYc#_ELv
Accounting Officer 会计主任 FHnHhB [
accounting period 会计报告期;会计期 s>"WQ|;6
accounting policy 会计政策;会计方针 n=#[Mi $Y
accounting practice 会计惯例 fu7[8R"{
accounting principle 会计准则 SquqaX+<
accounting record 会计记录 <T=o]M$
accounting report 会计报告 ua. 6
?W)
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g'l7Jr3
Accounting Society of China 中国会计学会 w-q=.RSTn=
accounting statement 会计报表 s3f
GX|;
accounting system 会计制度;会计系统 '&o>
%V
accounting transaction 会计事项;帐务交易 7u&H*e7
accounting treatment 会计处理 _oyL*Cb
accounting year 会计年度 }~0{1&
accretion 增值;添加 Vv*5{_
accrual 应计项目;应累算数目 lfI7&d*
accrual basis 应计制;权责发生制 p_kTLNZd9
accrual basis accounting 应计制会计;权责发生制会计 nG(|7x
accrue 应累算;应计 Q=9VuTE
accrued benefit 应累算利益 8)Bn?6.
accrued charges 应计费用 >=RHE@
accrued cumulative preference share dividend 应累算的累积优先股股息 B1AF4}~5
accrued expenses 应累算费用 WY ^K7U
accrued interest payable 应付利息;应计未付利息 E'6z7m.
accrued interest receivable 应收利息;应计未收利息 g]hn@{[
accrued right 累算权益 gs2&0rnOy\
accruing profit 应累算的利润 KTS7)2ci
accumulated fiscal reserve 累积财政储备 LnACce
?b
accumulated profit 累积利润;滚存溢利 ;-P:$zw9c
accumulated reserve 累积储备 Zq6ebj
accumulation of surplus income 累积收益盈余 oU{-B$w
acquired assets 既得资产 <i`K%+<WO
acquisition 收购;购置;取得 Q0oDl8~
acquisition cost 购置成本 u>-uRz<)t
acquisition expenses 购置费用 =F;^^VX
acquisition of 100% interest 收购全部股权 QH56
tQq
acquisition of control 取得控制权 MJk:s[o
acquisition of fixed assets 购置固定资产 l=.InSuLT
acquisition of shell “买壳” U S~JLJI
acquisition price 收购价 ,HjHt\!~<
act of God 天灾 {~
vPq
acting partner 执事合伙人 Vt 5XC~jK
active market 买卖活跃的市场;交投畅旺的市场;旺市 jl|X$w
active partner 积极参与的合伙人 Uu<sntyv
active trading 交投活跃 ]&%X(jWyn
actual circulation 实际流通 .cnw?EI
actual cost 实际成本 ;R-Q,aCM}
actual expenditure 实际开支;实际支出 Ql!6I (
actual income 实际入息;实际收入;实际收益 gcY~_'&u
actual market 现货市场 i2 Iu2
actual price 现货价;实际价格 .m
% x-i
actual profit 实际利润 O"w_
sw
actual quotation 实盘;实际价位;实际报价 q.Aw!]:!
actual year basis 按实际年度计算 MZ#2WP)F
actuals 实货 E!]rh,mYK
actuarial investigation 精算调查 2LK*Cv[
actuarial principle 精算原则 kKTED1MW&W
actuarial report 精算师报告 DL/*t.)"et
Actuarial Society of Hong Kong 香港精算学会
Xv;ZA a
actuarial valuation 精算师估值 \~m%4kzG8J
actuary 精算师 "B{xC}Tw
ad referendum agreement 暂定协议;有待覆核的协定 GVPEene
ad valorem duty 从价税;按值征税 X(
[n>w
ad valorem duty system 从价税制 D"><S<C\C
ad valorem fee 从价费 uY#58?>'j
ad valorem tariff 从价关税 !!Gi.VL
additional allowance 额外免税额 dXSb%ho
additional amount for unexpired risk 未过期风险的额外款额 `rFGSq$9
additional assessable profit 补加应评税利润 s#CEhb
additional assessment 补加评税 E~U|v'GCd
additional commitment 额外承担 eFI9S.6
additional commitment vote 额外承担拨款 C'#)bX{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VHkrPJ[
additional dependent parent allowance 供养父母额外免税额 i_9
/!D
additional provision 额外拨款 =(uy':Dbn*
additional stamp duty 附加印花税 9n2%7dLQ*
additional tax 补加税罚款;补加税款 [}Yci:P_ +
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bSKV|z/x
adjudged bankrupt 被裁定破产 1+[|pXT}
adjudicated bankrupt 裁定破产人 0hr)tYW,G
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v}t:}M<;
adjudication of bankruptcy 裁定破产;宣告破产 n!,TBCNX
adjudication of insolvency 裁定无力偿还债务 8c'-eT"
adjusted actual 经调整的实数;调整后的实数 s%re>)=|
adjusted current assets 经调整的流动资产;调整后的流动资产 x6mq['_
adjusted figure 经调整的数字;调整后的数额 Qpu2RfP
adjusted liabilities 经调整的负债;调整后的负债 "U~@o4u;
adjusted loss 经调整的亏损;调整后的亏损 I>\?t4t
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Cl){sP=8W
adjusted profit 经调整的利润;调整后的利润 Z#t.wWSq
adjusted surplus 经调整的盈余额;调整后的盈余额 =Qq^=3@h
adjusted value 经调整的价值;调整后的价值 J;9QDrl`
adjustment 调整;修订;理算〔保险〕 ty8!"-V1
adjustment centre 调剂中心 bGLp0\0[
adjustment lag 调整过程的时间差距;调整时差 ]t0S_UH$
adjustment mechanism 调整机制 T[II;[EiE
adjustment of loss 亏损调整 nqW:P$
adjustment process 调整过程;调整程序 Q ?<9
adjustment range 调整幅度 $6+P&"8
administered exchange rate 受管制汇率 |Y8o+O_`