A: Dp-z[]})1
#.)0xfGW)n
A share A股;甲类股份 c,+:i1IAy
abatement of tax 减税;减扣免税额 JP[K;/
ABN AMRO Bank N.V. 荷兰银行 /t$d\b17pX
above-the-line expenditure 线上项目支出;经常预算支出 h
J)h\
above-the-line receipt 线上项目收入;经常预算收入 .p"
xVfi6
ABSA Asia Limited 南非联合亚洲有限公司 `Eo.v#<
absolute change 绝对数值变更 n9ej7oj
absolute expenditure 实际开支 Z,Dl` w
absolute guideline figure 绝对准则数字 I
:1C8*/
absolute interest 绝对权益 1^JS Dd
absolute order of discharge 绝对破产解除令 .Vvx,>>D
absolute profit margin 绝对利润幅度 Ean5b>\
absolute value 实值;绝对值 ],Do6
@M-
absolutely vested interest 绝对既得权益 ope^~+c~\
absorbed cost 已吸收成本;已分摊成本 Z o(rTCZX
absorption 吸收;分摊;合并 z5*'{t)
absorption rate 吸收率;摊配率;分摊率 K`fuf=
ACB Finance Limited 亚洲商业财务有限公司 M&9+6e'-F
acceptable form of reciprocity 合理的互惠条件 =^,m` _1
acceptable rate 适当利率;适当汇率 Si;H0uP O
acceptance agreement 承兑协议 E""bTz@
acceptance for honour 参加承兑 VQOezQs\
acceptor 承兑人;接受人;受票人 '3^'B03
acceptor for honour 参加承兑人 `1IgzKL9
accident insurance 意外保险 {8bSB.?R
Accident Insurance Association of Hong Kong 香港意外保险公会 [2M'PT3
accident insurance scheme 意外保险计划 "b3"TPfK
accident year basis 意外年度基准 d)Y}>@:W
accommodation 通融;贷款 vy
:Z /1q
accommodation bill 通融票据;空头票据 07{)?1cod4
accommodation party 汇票代发人 ,UF_`|
account balance 帐户余额;帐户结余 ZyFjFHe+
account book 帐簿 @?]RBX?a
account collected in advance 预收款项 R%[ c;i
account current book 往来帐簿 s&
3Vg7B
account of after-acquired property 事后取得的财产报告 suDQ~\n
account of defaulter 拖欠帐目 (V2fRv
account payable 应付帐款 ml
}{|Yz
account payee only [A/C payee only] 只可转帐;存入收款人帐户 z9Rp`z&`E
account receivable 应收帐款 J)p
l|I
account receivable report 应收帐款报表 q9s=~d7
account statement 结单;帐单;会计财务报表 d<P\&!R(
account title 帐户名称;会计科目 NyNXP_8
accountant's report 会计师报告 p9{mS7R9T
Accountant's Report Rules 会计师报告规则 )MTOU47U
accounting and auditing procedure 会计与审计程序;会计与核数程序 %| Lfuz*
Accounting Arrangements 《会计安排》 sdw(R#GE
accounting basis 会计基础 9V*qQS5<p
accounting by Official Receiver 破产管理署署长呈交的帐目 m^;f(IK5
Accounting Circular 《会计通告》 0YDR1dO(*
accounting class 会计类别 ye5&)d"fa(
accounting date 记帐日期;会计结算日期 /f;~X"!
accounting for money 款项核算 h2fNuu"
Accounting Officer 会计主任 sLxc(d'A
accounting period 会计报告期;会计期 Q>i^s@0
accounting policy 会计政策;会计方针 ##" HF
accounting practice 会计惯例 h
M@>q&q_
accounting principle 会计准则 P@c5pc#|
accounting record 会计记录 V1M.JU
accounting report 会计报告 ,Ko!$29[
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6qnzBA7
Accounting Society of China 中国会计学会 P\k#
>}}
accounting statement 会计报表 C e$w8z
accounting system 会计制度;会计系统 Ta\tYZj$
accounting transaction 会计事项;帐务交易 z-)O9PV
accounting treatment 会计处理 |@4' <
4
t
accounting year 会计年度 20Wg=p9L
accretion 增值;添加 v`
1M[
accrual 应计项目;应累算数目 wI/iuc
accrual basis 应计制;权责发生制 ?gGHj-HYJ
accrual basis accounting 应计制会计;权责发生制会计 v
yI!]p
accrue 应累算;应计 11;MN
accrued benefit 应累算利益 1]b.fD
accrued charges 应计费用 g3y+&Y_
accrued cumulative preference share dividend 应累算的累积优先股股息 I
b5rqU\
accrued expenses 应累算费用 Ig>(m49d
accrued interest payable 应付利息;应计未付利息 }*]-jWt1J\
accrued interest receivable 应收利息;应计未收利息 1iF1GkLEq
accrued right 累算权益 6T`i/".
accruing profit 应累算的利润 c{w2Gt!
accumulated fiscal reserve 累积财政储备 ]~siaiN[
accumulated profit 累积利润;滚存溢利 EXqE~afm2
accumulated reserve 累积储备 "=Me M)K
accumulation of surplus income 累积收益盈余 )lDD\J7
acquired assets 既得资产 (n_/`dP
acquisition 收购;购置;取得 `<d }V2rdz
acquisition cost 购置成本 X=&KayD
acquisition expenses 购置费用 lrIe"H@
acquisition of 100% interest 收购全部股权 `VguQl_,gA
acquisition of control 取得控制权 *\F
~[
acquisition of fixed assets 购置固定资产 IW] rb/H
acquisition of shell “买壳”
3/eca
acquisition price 收购价 fe_5LC"
act of God 天灾 X#
^[<5
acting partner 执事合伙人 z<' u1l3
active market 买卖活跃的市场;交投畅旺的市场;旺市 |P?*5xPB
active partner 积极参与的合伙人 @cXMG6:{
active trading 交投活跃 K[zVa
actual circulation 实际流通 { 2f-8Z&>
actual cost 实际成本 O?#7N[7
actual expenditure 实际开支;实际支出 b@hqz!)l`
actual income 实际入息;实际收入;实际收益 88$8d>-
actual market 现货市场 pOoEI+t
actual price 现货价;实际价格 "E4a=YH_
actual profit 实际利润 ,r_Gf5c
actual quotation 实盘;实际价位;实际报价 5]:U9ts#
actual year basis 按实际年度计算 =41?^1\
actuals 实货 [j+sC*
actuarial investigation 精算调查 PLB
rP
actuarial principle 精算原则 a/xn'"eli
actuarial report 精算师报告 19%imf
Actuarial Society of Hong Kong 香港精算学会 gL
/9/b4
actuarial valuation 精算师估值 W ]8QM1$
actuary 精算师 U-k`s[dv
ad referendum agreement 暂定协议;有待覆核的协定 F#5~M<`.o
ad valorem duty 从价税;按值征税 IO<6
ad valorem duty system 从价税制 S)"Jf?
ad valorem fee 从价费 Q^^niVz
ad valorem tariff 从价关税 5146kp|1
additional allowance 额外免税额 }3WxZv]I}
additional amount for unexpired risk 未过期风险的额外款额 Ar#(p
sU
additional assessable profit 补加应评税利润 l,aay-E
additional assessment 补加评税 .O<obq~;C
additional commitment 额外承担 MVUJD{X#
additional commitment vote 额外承担拨款 +R75v )
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )NT*bLRPQ
additional dependent parent allowance 供养父母额外免税额 sU^1wB
Rj
additional provision 额外拨款 Pr
C{'XDlU
additional stamp duty 附加印花税 _
jlRlt
additional tax 补加税罚款;补加税款 j3ls3H&
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @_{=V0
adjudged bankrupt 被裁定破产 :7;@ZEe
adjudicated bankrupt 裁定破产人 %^6F_F_jS
adjudication fee 裁定费;评定印花税额手续费;评估契据费 VuZr:-K/
adjudication of bankruptcy 裁定破产;宣告破产 :\_ 5oVb
adjudication of insolvency 裁定无力偿还债务 X2'0PXv>!
adjusted actual 经调整的实数;调整后的实数 \o3gKoL%
adjusted current assets 经调整的流动资产;调整后的流动资产 j.=
1rwPt
adjusted figure 经调整的数字;调整后的数额
K3l95he
adjusted liabilities 经调整的负债;调整后的负债 P[fq8lDA
adjusted loss 经调整的亏损;调整后的亏损 [{/jI\?v
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 )0k53-h&
adjusted profit 经调整的利润;调整后的利润 Lu%b9Jk
adjusted surplus 经调整的盈余额;调整后的盈余额 @IZnFHN
adjusted value 经调整的价值;调整后的价值 ?+8\.a!
adjustment 调整;修订;理算〔保险〕 3=V&K-
adjustment centre 调剂中心 YuwI&)l
adjustment lag 调整过程的时间差距;调整时差 u_Z+;{]Pj
adjustment mechanism 调整机制 >+T)#.wo&
adjustment of loss 亏损调整 X2"/%!65{
adjustment process 调整过程;调整程序 %\:Wi#w>
adjustment range 调整幅度 ^xk'Z
administered exchange rate 受管制汇率 |JsZJ9W+J