A: {6RA~
#\^=3A|b
A share A股;甲类股份 c*E7nc)u
abatement of tax 减税;减扣免税额 >4kQ9lXL
ABN AMRO Bank N.V. 荷兰银行 Wex2Fd?DO
above-the-line expenditure 线上项目支出;经常预算支出 U\qbr.<
above-the-line receipt 线上项目收入;经常预算收入 $|J+
ABSA Asia Limited 南非联合亚洲有限公司 _/}$X"4
absolute change 绝对数值变更 JeNX5bXW
absolute expenditure 实际开支 26k~Z}
absolute guideline figure 绝对准则数字 UYJ>L
absolute interest 绝对权益 .$W}
absolute order of discharge 绝对破产解除令 $ ~%Y}Xt*
absolute profit margin 绝对利润幅度 C R?}*
absolute value 实值;绝对值 $b{8$<;9
absolutely vested interest 绝对既得权益 er-0
i L@
absorbed cost 已吸收成本;已分摊成本 I ZLCwaW
absorption 吸收;分摊;合并 pKj:)6t"
absorption rate 吸收率;摊配率;分摊率
%r.C9
ACB Finance Limited 亚洲商业财务有限公司 ILH[
q>
acceptable form of reciprocity 合理的互惠条件 3gVU#T[[
acceptable rate 适当利率;适当汇率 WTl0}wi
acceptance agreement 承兑协议 fS|e{!iI"
acceptance for honour 参加承兑 5WRqeSGh
acceptor 承兑人;接受人;受票人 GBRiU&D
acceptor for honour 参加承兑人 $^^M&[b-
accident insurance 意外保险 |
zP~/
Accident Insurance Association of Hong Kong 香港意外保险公会 CL7/J[TS
accident insurance scheme 意外保险计划 hrzxc4,W
accident year basis 意外年度基准 {v=[~H>bt
accommodation 通融;贷款 \I4Uj.'>\
accommodation bill 通融票据;空头票据 Gsy>"T{CY
accommodation party 汇票代发人 +MaEet
account balance 帐户余额;帐户结余
n7Eh!<
account book 帐簿 }b}jw.2Wu
account collected in advance 预收款项 -UzWLVB^
account current book 往来帐簿 Nb_Glf
account of after-acquired property 事后取得的财产报告 o~9*J)X5i
account of defaulter 拖欠帐目 ]:?S}DRG
account payable 应付帐款 4 Sk@ v
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,%xat`d3,3
account receivable 应收帐款 tK{#kApHGG
account receivable report 应收帐款报表 K3tW Y
4-
account statement 结单;帐单;会计财务报表 V/"RCqY4
account title 帐户名称;会计科目 PZZPx<?N
accountant's report 会计师报告 7SYe:^Dx
Accountant's Report Rules 会计师报告规则 A&v Qtd
accounting and auditing procedure 会计与审计程序;会计与核数程序 A=|a!N/
Accounting Arrangements 《会计安排》 G"u4]!$/
accounting basis 会计基础 \v
c&V8
accounting by Official Receiver 破产管理署署长呈交的帐目 4Y1^ U{A+
Accounting Circular 《会计通告》 5MCgmF*Y2
accounting class 会计类别
xele;)Y
accounting date 记帐日期;会计结算日期 U*sQ5uq
accounting for money 款项核算 CW8YNJ'
Accounting Officer 会计主任 @zi0:3`#0\
accounting period 会计报告期;会计期 >Jn` RsuV
accounting policy 会计政策;会计方针 =X[?d/[
accounting practice 会计惯例 =B;qy7?
accounting principle 会计准则 z4(\yx
accounting record 会计记录 s Iaehe'B
accounting report 会计报告 bZfq?
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L3JFQc/oh~
Accounting Society of China 中国会计学会 HYyO/U9z|I
accounting statement 会计报表 onRxe\?D(
accounting system 会计制度;会计系统 5ppOG_
accounting transaction 会计事项;帐务交易 k{;"Aj:iL
accounting treatment 会计处理 oGM Ls
accounting year 会计年度 Oi AZA<
accretion 增值;添加 rZ2X$FO@
accrual 应计项目;应累算数目 &lbxmUeU
accrual basis 应计制;权责发生制 k"\%x=#
accrual basis accounting 应计制会计;权责发生制会计 nDuf<mw
accrue 应累算;应计 J(JsfU4
accrued benefit 应累算利益 /ts=DxCC;
accrued charges 应计费用 p4Cw#)BaS
accrued cumulative preference share dividend 应累算的累积优先股股息 3XF.$=@
accrued expenses 应累算费用 t~ruP',~\
accrued interest payable 应付利息;应计未付利息 :i_818h!?[
accrued interest receivable 应收利息;应计未收利息 Z"#eN(v.N
accrued right 累算权益 T]Z|Wq`bot
accruing profit 应累算的利润 xI}o8G KQq
accumulated fiscal reserve 累积财政储备 8@]*X,umc
accumulated profit 累积利润;滚存溢利 D9,609w
accumulated reserve 累积储备 'KB\K)cD=3
accumulation of surplus income 累积收益盈余 ("Z;)s4q
acquired assets 既得资产 |x@)%QeC
acquisition 收购;购置;取得 T6m#sVq
acquisition cost 购置成本 ^!^6 | [
acquisition expenses 购置费用 ]E'BFon
acquisition of 100% interest 收购全部股权 i!+D
,O
acquisition of control 取得控制权 ^`~M f
acquisition of fixed assets 购置固定资产 RO[Ko-m|/N
acquisition of shell “买壳” hTcy;zLLS
acquisition price 收购价
*vt5dxB
act of God 天灾 oFM\L^Y?$$
acting partner 执事合伙人 EBlfwFd
active market 买卖活跃的市场;交投畅旺的市场;旺市 #<0Yx9Jh.
active partner 积极参与的合伙人 rC
fr&>nn
active trading 交投活跃 oJa6)+b(3
actual circulation 实际流通 A}WRpsA9
actual cost 实际成本 f2Zi.?``H
actual expenditure 实际开支;实际支出 JYuI~<:
actual income 实际入息;实际收入;实际收益 6(awO2{BP
actual market 现货市场 Fd Ezt
actual price 现货价;实际价格 KwK[)Cvv
actual profit 实际利润
R)i
actual quotation 实盘;实际价位;实际报价 i)9}+M5
actual year basis 按实际年度计算 o#3?")>|
actuals 实货 uT'_}cw
actuarial investigation 精算调查 JwCv(1$GM
actuarial principle 精算原则 L1=3_fO
actuarial report 精算师报告 n@n608
Actuarial Society of Hong Kong 香港精算学会 W%LTcm
actuarial valuation 精算师估值 2{;&c
actuary 精算师 ?#;
oqH<
ad referendum agreement 暂定协议;有待覆核的协定 jJFWPD]u
ad valorem duty 从价税;按值征税 X8~dFjhX
ad valorem duty system 从价税制 7'u<)V
ad valorem fee 从价费 6BM[RL?T
ad valorem tariff 从价关税 !OWPwBm;
additional allowance 额外免税额 3 i<,#FaL
additional amount for unexpired risk 未过期风险的额外款额 5tPBTS<<"L
additional assessable profit 补加应评税利润 U
|I>CDp
additional assessment 补加评税 j.FA!4L
additional commitment 额外承担 r_C|gfIP
additional commitment vote 额外承担拨款 [-o`^;
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HR)Dz~Obw
additional dependent parent allowance 供养父母额外免税额 Td#D\d\R
additional provision 额外拨款 qu]ch&"?U
additional stamp duty 附加印花税 /2}o:vLj
additional tax 补加税罚款;补加税款 ' =MaO@ @
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 272j$T
adjudged bankrupt 被裁定破产 v{{Cj83S+
adjudicated bankrupt 裁定破产人 &y`
MDyXz
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A4LGF
adjudication of bankruptcy 裁定破产;宣告破产 Y[%1?CREP
adjudication of insolvency 裁定无力偿还债务 Rs
+rlJq
adjusted actual 经调整的实数;调整后的实数 i0F.c\
adjusted current assets 经调整的流动资产;调整后的流动资产 9$,x^Qx
adjusted figure 经调整的数字;调整后的数额 E)==!T@E
adjusted liabilities 经调整的负债;调整后的负债 \#4??@+Xf
adjusted loss 经调整的亏损;调整后的亏损 l`lo5:w
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 yMdEH-?/
adjusted profit 经调整的利润;调整后的利润 +mRFHZG
adjusted surplus 经调整的盈余额;调整后的盈余额 ' JHCf
adjusted value 经调整的价值;调整后的价值 <p@c%e,_
adjustment 调整;修订;理算〔保险〕 D|8vS8p
adjustment centre 调剂中心 eXJt9olI
adjustment lag 调整过程的时间差距;调整时差 m87,N~DP
adjustment mechanism 调整机制 UeWEncN(
adjustment of loss 亏损调整 iku8T*&uc
adjustment process 调整过程;调整程序 }e3M5LI1L
adjustment range 调整幅度 ~wnTl[:
administered exchange rate 受管制汇率 B;9"=0