A: o#Rao#bD:
Xq+7l5LP
A share A股;甲类股份 [t,grdw
abatement of tax 减税;减扣免税额 FL"I PX;S
ABN AMRO Bank N.V. 荷兰银行 Fu!:8Wp!(
above-the-line expenditure 线上项目支出;经常预算支出 Q(E$;@
above-the-line receipt 线上项目收入;经常预算收入 J6rXbui$
ABSA Asia Limited 南非联合亚洲有限公司 x(}@se
absolute change 绝对数值变更 }DY^a'wJ-
absolute expenditure 实际开支 el5F>)
absolute guideline figure 绝对准则数字 U~!97,|ic
absolute interest 绝对权益 ^L<1S/~)
absolute order of discharge 绝对破产解除令 ^4c2}>f
absolute profit margin 绝对利润幅度 Y-7x**I
absolute value 实值;绝对值
hFs0qPVY
absolutely vested interest 绝对既得权益 E&GUg/d
absorbed cost 已吸收成本;已分摊成本 2lE {
P
absorption 吸收;分摊;合并 R-bI
CGSE
absorption rate 吸收率;摊配率;分摊率 X*}S(9cg\i
ACB Finance Limited 亚洲商业财务有限公司 {b7P1}>-*
acceptable form of reciprocity 合理的互惠条件 l?Bv9k.^?
acceptable rate 适当利率;适当汇率 ?(;ygjyx
acceptance agreement 承兑协议
> ")%4@
acceptance for honour 参加承兑 ;{j:5+'
acceptor 承兑人;接受人;受票人 ~ m,z|
acceptor for honour 参加承兑人 C} Ewi-
accident insurance 意外保险 SDcD(G
Accident Insurance Association of Hong Kong 香港意外保险公会 DM~Q+C=Yr
accident insurance scheme 意外保险计划 d #y{eV$Q
accident year basis 意外年度基准 E!C~*l]wJx
accommodation 通融;贷款 4,wdIdSm4
accommodation bill 通融票据;空头票据 nu4GK}xI
accommodation party 汇票代发人 z2wR]G5!
account balance 帐户余额;帐户结余 u.1u/o1"
account book 帐簿 ,r:.
3.
account collected in advance 预收款项 ~$YFfv>
account current book 往来帐簿 UIIunA9
account of after-acquired property 事后取得的财产报告 wa@X^]D8
account of defaulter 拖欠帐目 w9H%u0V?
account payable 应付帐款 6TlkPM$~2
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ;'p X1T
account receivable 应收帐款 /vwGSuk._
account receivable report 应收帐款报表 YmNBtGhT
account statement 结单;帐单;会计财务报表 kG@1jMPtQ
account title 帐户名称;会计科目 T[~ak"M
accountant's report 会计师报告 on\0i{0l8
Accountant's Report Rules 会计师报告规则 5 S7\m5
accounting and auditing procedure 会计与审计程序;会计与核数程序 %l5Uy??Z
Accounting Arrangements 《会计安排》 }7wQFKME
accounting basis 会计基础 w!8h4U.
;
accounting by Official Receiver 破产管理署署长呈交的帐目 vEW;~FLd
Accounting Circular 《会计通告》 gy_n=jhi+
accounting class 会计类别 f)?s.DvUB
accounting date 记帐日期;会计结算日期 MpGWt#
accounting for money 款项核算 oC^-" (#
Accounting Officer 会计主任 `cMa Fc-y/
accounting period 会计报告期;会计期 8{epy
accounting policy 会计政策;会计方针 f\2'/g}6a
accounting practice 会计惯例 9iUkvnphh
accounting principle 会计准则 11%^K=dq
accounting record 会计记录 ~,m6g&>R
accounting report 会计报告 .' 3;Z'%"g
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O`rAqO0F
Accounting Society of China 中国会计学会 q#c\
accounting statement 会计报表 M5[AA/@
accounting system 会计制度;会计系统 rF>:pS,`&
accounting transaction 会计事项;帐务交易 pV:X_M6
accounting treatment 会计处理 haqL
DVrf
accounting year 会计年度 DLJu%5F
accretion 增值;添加 lHT?
accrual 应计项目;应累算数目 ceyZ4M
accrual basis 应计制;权责发生制 oypX.nye_
accrual basis accounting 应计制会计;权责发生制会计 coyy T
accrue 应累算;应计 <G}>Gk8x
accrued benefit 应累算利益 <
eQS16
accrued charges 应计费用 2{|
U
accrued cumulative preference share dividend 应累算的累积优先股股息 Ym2![FC1
accrued expenses 应累算费用 dHg[0Br)r
accrued interest payable 应付利息;应计未付利息 $l7
<j_C
accrued interest receivable 应收利息;应计未收利息 FgKDk!ci
accrued right 累算权益 m7~kRY514
accruing profit 应累算的利润 svHs&v
accumulated fiscal reserve 累积财政储备 1`X{$mxw
accumulated profit 累积利润;滚存溢利 '<4/Md[
accumulated reserve 累积储备 gdNE
MT
accumulation of surplus income 累积收益盈余 Jd7+~isu~
acquired assets 既得资产 GbBcC#0
acquisition 收购;购置;取得 M,3sK!`>
acquisition cost 购置成本 cOxF.(L
acquisition expenses 购置费用 5ju\!Re3X
acquisition of 100% interest 收购全部股权 tb"UGa
acquisition of control 取得控制权 D
)K/zh)
acquisition of fixed assets 购置固定资产 6rq:jvlx$
acquisition of shell “买壳”
" q0lh
acquisition price 收购价 #q6jE
act of God 天灾 m';:):
acting partner 执事合伙人 PZ
AyHXY
active market 买卖活跃的市场;交投畅旺的市场;旺市 }3V Q*'X>i
active partner 积极参与的合伙人 OU/
PB
active trading 交投活跃 l)4KX{Rz{A
actual circulation 实际流通 =M*31>"I0
actual cost 实际成本 wS hsu_(i
actual expenditure 实际开支;实际支出 [(F.x6z)
actual income 实际入息;实际收入;实际收益 F
MHpa
actual market 现货市场
s1?N&t8c
actual price 现货价;实际价格
mXAX%M U
actual profit 实际利润 Vyf r>pgW1
actual quotation 实盘;实际价位;实际报价 ^R!
qxSj
actual year basis 按实际年度计算 9V9K3xWn
actuals 实货 SdeKRZ{o
actuarial investigation 精算调查 1
\$xq9
actuarial principle 精算原则 VK[^v;
actuarial report 精算师报告 [K9l>O
Actuarial Society of Hong Kong 香港精算学会 `DUMTFcMX
actuarial valuation 精算师估值 T9}G:6
actuary 精算师 a[1^)=/DM
ad referendum agreement 暂定协议;有待覆核的协定 ?<%GYdus
ad valorem duty 从价税;按值征税 }} J?
, >g
ad valorem duty system 从价税制 a{GPAzO+
ad valorem fee 从价费
+ZQf$@+
ad valorem tariff 从价关税 J4;w9[a$
additional allowance 额外免税额 2ed$5.D
additional amount for unexpired risk 未过期风险的额外款额 AD_")
_B|i
additional assessable profit 补加应评税利润 xVfAlN37(
additional assessment 补加评税 }i ^]uW*h
additional commitment 额外承担 ;xS@-</:
additional commitment vote 额外承担拨款 y
U
=) g
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J NPEyC
additional dependent parent allowance 供养父母额外免税额 Y[R veF
additional provision 额外拨款 6c$ so
additional stamp duty 附加印花税 g=XvqD<
additional tax 补加税罚款;补加税款 )+OI}
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &5h{XSv
adjudged bankrupt 被裁定破产 ZUyG
}6)J
adjudicated bankrupt 裁定破产人 FAX|.!US*p
adjudication fee 裁定费;评定印花税额手续费;评估契据费 "jb`KBH%"
adjudication of bankruptcy 裁定破产;宣告破产 TWZ**S-
adjudication of insolvency 裁定无力偿还债务 J<'[P$D
adjusted actual 经调整的实数;调整后的实数 ,.A@U*j
adjusted current assets 经调整的流动资产;调整后的流动资产 MzM"r"u
adjusted figure 经调整的数字;调整后的数额 1hp`
.!3]H
adjusted liabilities 经调整的负债;调整后的负债 O3/][\
adjusted loss 经调整的亏损;调整后的亏损 6!*be|<&
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 7jL+c~
adjusted profit 经调整的利润;调整后的利润 BiT
#bg
adjusted surplus 经调整的盈余额;调整后的盈余额 Ti$G2dBO
adjusted value 经调整的价值;调整后的价值 _~/F-
adjustment 调整;修订;理算〔保险〕 Q,9"/@:c,
adjustment centre 调剂中心 -d1 YG[1|
adjustment lag 调整过程的时间差距;调整时差 AJ}QS?p8s
adjustment mechanism 调整机制 BZ*',\o
adjustment of loss 亏损调整 t~]n"zgovz
adjustment process 调整过程;调整程序 #.L9/b(
adjustment range 调整幅度 RtO3!dGT.
administered exchange rate 受管制汇率 Iv+JEuIi