A: _ZE$\5>-
T>:g
ME
A share A股;甲类股份 y0y;1N'KK
abatement of tax 减税;减扣免税额 t2%bHIG}
ABN AMRO Bank N.V. 荷兰银行 /3:IE%o
above-the-line expenditure 线上项目支出;经常预算支出 )T~ +>+t
above-the-line receipt 线上项目收入;经常预算收入 U3R`mHr0
ABSA Asia Limited 南非联合亚洲有限公司 BtBt>r(*
absolute change 绝对数值变更 !5
:1'$d]H
absolute expenditure 实际开支 /JY ph^3][
absolute guideline figure 绝对准则数字 @42lpreT
absolute interest 绝对权益 \?]HqPibx
absolute order of discharge 绝对破产解除令 UC2OYZb
absolute profit margin 绝对利润幅度 v lnUN
absolute value 实值;绝对值 5~rY=0t
absolutely vested interest 绝对既得权益 0$dNrq
absorbed cost 已吸收成本;已分摊成本 ^xu)~:} i
absorption 吸收;分摊;合并 Q~8&pP8I!
absorption rate 吸收率;摊配率;分摊率 VH1c)FI
ACB Finance Limited 亚洲商业财务有限公司 #i#.tc
acceptable form of reciprocity 合理的互惠条件 KVe
'2Q<
acceptable rate 适当利率;适当汇率 eOnl
sx/
acceptance agreement 承兑协议 aNf3 R; *
acceptance for honour 参加承兑 lNnbd?D8
acceptor 承兑人;接受人;受票人 {_gj>n (1
acceptor for honour 参加承兑人 {(:)
accident insurance 意外保险 N#-\JlJ)
Accident Insurance Association of Hong Kong 香港意外保险公会 vWU4ZBT8G
accident insurance scheme 意外保险计划 U=?"j-wN
accident year basis 意外年度基准 t;PnjCD<`
accommodation 通融;贷款 ~w}[
._'#M
accommodation bill 通融票据;空头票据 ,OFr]74\
accommodation party 汇票代发人 6L% R@r
account balance 帐户余额;帐户结余 `pS)qx.a
account book 帐簿 ,rPyXS9Sa{
account collected in advance 预收款项 Dve5m=
account current book 往来帐簿 @<{#v.T
account of after-acquired property 事后取得的财产报告 TVh7h`Eg
account of defaulter 拖欠帐目 L|Gk}n
account payable 应付帐款 +OP:"Q_#
account payee only [A/C payee only] 只可转帐;存入收款人帐户 X#C7r@H
account receivable 应收帐款 i'LTKj
account receivable report 应收帐款报表 s~ZC!- [;
account statement 结单;帐单;会计财务报表 HbVV]y
account title 帐户名称;会计科目 _BA_lkN+D
accountant's report 会计师报告 @Sd:]h:f-
Accountant's Report Rules 会计师报告规则 `CUO! 'U
accounting and auditing procedure 会计与审计程序;会计与核数程序 >~8Df61o`
Accounting Arrangements 《会计安排》 y:Ab5/bHy
accounting basis 会计基础 DG
FvRB
accounting by Official Receiver 破产管理署署长呈交的帐目 q`K-T_<
Accounting Circular 《会计通告》 i*E`<9
accounting class 会计类别 Ln
-?/[E
accounting date 记帐日期;会计结算日期 P9chRy
accounting for money 款项核算 e-av@a3
Accounting Officer 会计主任 H%%nB
accounting period 会计报告期;会计期 l[0P*(I
,
accounting policy 会计政策;会计方针 8"rX;5
vP
accounting practice 会计惯例 DLM9o3/*J
accounting principle 会计准则 ,H1~_|)<
accounting record 会计记录 :QSW^x
accounting report 会计报告 -k{R<L
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RN3D:b+
Accounting Society of China 中国会计学会 QQ8W;x
accounting statement 会计报表 +W4g:bB1
accounting system 会计制度;会计系统 *}&aK}h}I
accounting transaction 会计事项;帐务交易 4V3
w$:,
accounting treatment 会计处理 /pN2Jst
accounting year 会计年度 nx]b\A
accretion 增值;添加 *\vc_NP]
accrual 应计项目;应累算数目 JNl+UH:.
accrual basis 应计制;权责发生制 $yK!Q)e:
accrual basis accounting 应计制会计;权责发生制会计
PTZ1oD
accrue 应累算;应计 *[YN|
accrued benefit 应累算利益 ;a)\5Uy
accrued charges 应计费用
n(1"6
accrued cumulative preference share dividend 应累算的累积优先股股息 J>PV{N
accrued expenses 应累算费用 *s4!;2ZhsU
accrued interest payable 应付利息;应计未付利息 tAi9mm;k
accrued interest receivable 应收利息;应计未收利息 zPc;[uHT
accrued right 累算权益 ?{IvA:
accruing profit 应累算的利润 Qq`\C0RZ
accumulated fiscal reserve 累积财政储备 Oei2,3l,?
accumulated profit 累积利润;滚存溢利 N^N?!
I
accumulated reserve 累积储备 {`zF{AW8q
accumulation of surplus income 累积收益盈余 ~` hcgCi%
acquired assets 既得资产 JwczE9~o
acquisition 收购;购置;取得 "c*|vE
acquisition cost 购置成本 ]~ M
-KT
acquisition expenses 购置费用 .).<L`q
acquisition of 100% interest 收购全部股权 zghm2{:`?g
acquisition of control 取得控制权 [DEw:%
acquisition of fixed assets 购置固定资产 k~dr;j
acquisition of shell “买壳” 0/]vmDr
acquisition price 收购价 1ouTZ'c?
act of God 天灾 F#wa)XH
acting partner 执事合伙人 R<Tzt'z
active market 买卖活跃的市场;交投畅旺的市场;旺市 c y$$}
active partner 积极参与的合伙人 dY.uOafr
active trading 交投活跃 Fgk/Ph3r
actual circulation 实际流通 0^z$COCv
actual cost 实际成本 <k5~z(
actual expenditure 实际开支;实际支出 ^*Fkt(ida
actual income 实际入息;实际收入;实际收益 $)~]4n=
actual market 现货市场 mY(
_-[
W
actual price 现货价;实际价格 9@B+$~:}7
actual profit 实际利润 K gX)fj
actual quotation 实盘;实际价位;实际报价
n9Yk;D2
actual year basis 按实际年度计算 '3->G/Pu
actuals 实货 )O
Cr6
UR
actuarial investigation 精算调查 Nb1lawC
actuarial principle 精算原则 <i|+p1t
actuarial report 精算师报告 ;8Cqy80K
Actuarial Society of Hong Kong 香港精算学会 swA"_A8>u
actuarial valuation 精算师估值 }D O# {@af
actuary 精算师 CcTJCuOS
ad referendum agreement 暂定协议;有待覆核的协定 STI3|}G*P
ad valorem duty 从价税;按值征税 k5YDqGn'q
ad valorem duty system 从价税制 ]Ox.6BKjDP
ad valorem fee 从价费 y;jyfc$
`
ad valorem tariff 从价关税 '=@x2`U/
additional allowance 额外免税额 9Ba<'wk/>"
additional amount for unexpired risk 未过期风险的额外款额 xWm'E2
additional assessable profit 补加应评税利润 !
N
p
additional assessment 补加评税 \m!."~%
additional commitment 额外承担 bJD"&h5
additional commitment vote 额外承担拨款 Z5=!R$4
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;}qCIyuO]
additional dependent parent allowance 供养父母额外免税额 t;'.D @
additional provision 额外拨款 =$Z'F<|d
additional stamp duty 附加印花税 ]Y?$[+Y
additional tax 补加税罚款;补加税款 w[ngkLEA
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
#p>PNW-
adjudged bankrupt 被裁定破产 m.*+0NG
adjudicated bankrupt 裁定破产人 qC&<U
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `ijX9c
adjudication of bankruptcy 裁定破产;宣告破产 0^4*[?l9q
adjudication of insolvency 裁定无力偿还债务 &.,OvVAo
adjusted actual 经调整的实数;调整后的实数 4hs4W,2!
adjusted current assets 经调整的流动资产;调整后的流动资产 4o8!p\a
adjusted figure 经调整的数字;调整后的数额 q.7CPm+
adjusted liabilities 经调整的负债;调整后的负债 |D~MS`~qd5
adjusted loss 经调整的亏损;调整后的亏损 Mi/_hzZ\
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 2~)]E#9
adjusted profit 经调整的利润;调整后的利润 Y>+D\|%Q
adjusted surplus 经调整的盈余额;调整后的盈余额 [
% jg;m
adjusted value 经调整的价值;调整后的价值 ;ORy&H aKl
adjustment 调整;修订;理算〔保险〕 2,\u
Y}4
adjustment centre 调剂中心 rSk $]E ]Z
adjustment lag 调整过程的时间差距;调整时差 l
O^h)hrR
adjustment mechanism 调整机制 s"/8h#!zv
adjustment of loss 亏损调整 0AEs+=
adjustment process 调整过程;调整程序 )+G(4eIT
adjustment range 调整幅度 h:;~)= {"X
administered exchange rate 受管制汇率 hmo?gD<