A: (Gc`3jJ
kTc5KHJ7
A share A股;甲类股份 s
FYJQ90it
abatement of tax 减税;减扣免税额 <SdJM1%Qo
ABN AMRO Bank N.V. 荷兰银行 M;V#G m
above-the-line expenditure 线上项目支出;经常预算支出 $'{`i5XB
above-the-line receipt 线上项目收入;经常预算收入 %&+R":Bw
ABSA Asia Limited 南非联合亚洲有限公司 1";e'?^x
absolute change 绝对数值变更 6-14Htsk6
absolute expenditure 实际开支 E/$@ud|l"
absolute guideline figure 绝对准则数字 ^i)Q
CDU7
absolute interest 绝对权益 ]{+M>i[
absolute order of discharge 绝对破产解除令 x~Ly$A2p
absolute profit margin 绝对利润幅度 /M*\t.[ 46
absolute value 实值;绝对值 `+BaDns
absolutely vested interest 绝对既得权益 UH&1c8y}
absorbed cost 已吸收成本;已分摊成本 @<TZH
absorption 吸收;分摊;合并 x][9ptrh
absorption rate 吸收率;摊配率;分摊率 c&?a,fpb
ACB Finance Limited 亚洲商业财务有限公司
He-Ja
acceptable form of reciprocity 合理的互惠条件 ';|>`<
acceptable rate 适当利率;适当汇率 Yk@s"qm3
acceptance agreement 承兑协议 p2DNbY\]
acceptance for honour 参加承兑 ?WtG|w
acceptor 承兑人;接受人;受票人 qs1.@l("
acceptor for honour 参加承兑人 mYOdBd
accident insurance 意外保险 c$<O0dI
Accident Insurance Association of Hong Kong 香港意外保险公会 $0S#d@v}
accident insurance scheme 意外保险计划 "q>I?UcZ
accident year basis 意外年度基准 EJ;0ypbG
accommodation 通融;贷款 CSqb)\8Oi*
accommodation bill 通融票据;空头票据 ~7 L
)n
accommodation party 汇票代发人 dzE Q$u/I
account balance 帐户余额;帐户结余 E(3+o\w
account book 帐簿 \R>5F\ 0
account collected in advance 预收款项 o7a6 )2JK
account current book 往来帐簿 p2c=;5|/Q
account of after-acquired property 事后取得的财产报告 ?"<r9S|[O
account of defaulter 拖欠帐目 y_4krY|Zx
account payable 应付帐款 Nw>T$RzS
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2DCcGKa"
account receivable 应收帐款 :;*#Qh3"
account receivable report 应收帐款报表 B6'%J
account statement 结单;帐单;会计财务报表 K9O,7h:x
account title 帐户名称;会计科目 BOiz ~h6
accountant's report 会计师报告 t6g)3F7 T
Accountant's Report Rules 会计师报告规则 %v+fN?%x,d
accounting and auditing procedure 会计与审计程序;会计与核数程序 Kg TGxCH
Accounting Arrangements 《会计安排》 *[1u[H9Cv
accounting basis 会计基础 6n6VEwYj
accounting by Official Receiver 破产管理署署长呈交的帐目 ~UJu
@M
Accounting Circular 《会计通告》 1s}NQ3
accounting class 会计类别 &Wz`>qYL*
accounting date 记帐日期;会计结算日期 ['Y+z2k
accounting for money 款项核算 Rp`_Grcd
Accounting Officer 会计主任 yK%GsCJd:
accounting period 会计报告期;会计期 4>"cc@8&~
accounting policy 会计政策;会计方针 @U
/3iDB\
accounting practice 会计惯例 e=n{f*KG`
accounting principle 会计准则 Y:"v=EhB
accounting record 会计记录 ~Riu*<
accounting report 会计报告 K)Xs L
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X!#i@V
Accounting Society of China 中国会计学会 _[{:!?-?
accounting statement 会计报表 x#j\"$dla
accounting system 会计制度;会计系统 ,8xP8T~Kmv
accounting transaction 会计事项;帐务交易 q~Q)'*m
accounting treatment 会计处理 h\u0{!@}
accounting year 会计年度 _D2bGZN
accretion 增值;添加 6mF{ImbRbS
accrual 应计项目;应累算数目 Id.Z[owC`Y
accrual basis 应计制;权责发生制 C
>:/(O
accrual basis accounting 应计制会计;权责发生制会计 lA.;ZD!
accrue 应累算;应计 :Hf0Qx6
accrued benefit 应累算利益 io9xI3{
accrued charges 应计费用 s*)41\V0
accrued cumulative preference share dividend 应累算的累积优先股股息 -#S)}NEn
accrued expenses 应累算费用 Vh#Mp!
accrued interest payable 应付利息;应计未付利息 /\-2l+y>J
accrued interest receivable 应收利息;应计未收利息 o1#:j?sN
accrued right 累算权益 E
&];>3C
accruing profit 应累算的利润 `z?KL(rI
accumulated fiscal reserve 累积财政储备 Tn@UX(^,
accumulated profit 累积利润;滚存溢利 g
P%|:"
accumulated reserve 累积储备 | ,1bkJt
accumulation of surplus income 累积收益盈余 aucZJjH
acquired assets 既得资产 'Wf?elB+
acquisition 收购;购置;取得 [j=,g-EOA
acquisition cost 购置成本 ?}=-eJ(7e
acquisition expenses 购置费用 PHRGhKJW})
acquisition of 100% interest 收购全部股权 c>R`jb@$N
acquisition of control 取得控制权 4#@W;'
acquisition of fixed assets 购置固定资产 62MRI
acquisition of shell “买壳” C?[a3rNH(
acquisition price 收购价 CrNwALx
act of God 天灾 t":W.q<
acting partner 执事合伙人 43J\8WBn@
active market 买卖活跃的市场;交投畅旺的市场;旺市 J+}+"h~.
active partner 积极参与的合伙人 w*<Y$hnBzF
active trading 交投活跃 M q^|M~
actual circulation 实际流通 m1hW<
actual cost 实际成本 R,x> $n
actual expenditure 实际开支;实际支出
b(}Gm@#
actual income 实际入息;实际收入;实际收益 9@#h}E1$
actual market 现货市场 c?!YFm
actual price 现货价;实际价格 a
E7u5PM
actual profit 实际利润 IP30y>\
actual quotation 实盘;实际价位;实际报价 2ec$xms
actual year basis 按实际年度计算 yHWi[7$
actuals 实货 _e?q4>B)c
actuarial investigation 精算调查 @%EE0)IA
actuarial principle 精算原则 @,x_i8
actuarial report 精算师报告 Ka]J^w;a
Actuarial Society of Hong Kong 香港精算学会 9^ >M>f"
actuarial valuation 精算师估值 ]g;^w?9h
actuary 精算师 p~Hvl3SxR
ad referendum agreement 暂定协议;有待覆核的协定 >
$w^%I
ad valorem duty 从价税;按值征税 {J,6iP{>ZN
ad valorem duty system 从价税制 -,~;qSs
ad valorem fee 从价费
eeW' [
ad valorem tariff 从价关税 gEr4zae
additional allowance 额外免税额 \!+-4,CbZY
additional amount for unexpired risk 未过期风险的额外款额 .7
(DxN
additional assessable profit 补加应评税利润 XJx,9trH
additional assessment 补加评税 ~lzdbX
additional commitment 额外承担 4GG1E. z}
additional commitment vote 额外承担拨款 ^Yj"RM$;N
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w=f0*$ue+w
additional dependent parent allowance 供养父母额外免税额 o {=qC: b
additional provision 额外拨款
2[Z0I4r
additional stamp duty 附加印花税 <u/a`E?
additional tax 补加税罚款;补加税款 G1kaF/`O
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 }Vvsh3
adjudged bankrupt 被裁定破产 8G 0
adjudicated bankrupt 裁定破产人 rQ9*J
adjudication fee 裁定费;评定印花税额手续费;评估契据费 jW-;4e*H=V
adjudication of bankruptcy 裁定破产;宣告破产 SU?wFCGT%
adjudication of insolvency 裁定无力偿还债务 X^zYQ6t
adjusted actual 经调整的实数;调整后的实数 aB6Ye/Io
adjusted current assets 经调整的流动资产;调整后的流动资产 `IEq@Wr#$!
adjusted figure 经调整的数字;调整后的数额 j~M#Ss-H8
adjusted liabilities 经调整的负债;调整后的负债 Gs[Vu@*
adjusted loss 经调整的亏损;调整后的亏损 :{[<g](
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 hVMYB_<~
adjusted profit 经调整的利润;调整后的利润 CN$I:o04C
adjusted surplus 经调整的盈余额;调整后的盈余额 ?n!lUr$:y
adjusted value 经调整的价值;调整后的价值 rm
OQ{2}
adjustment 调整;修订;理算〔保险〕 :3JCvrq
adjustment centre 调剂中心 Ci;h
adjustment lag 调整过程的时间差距;调整时差 Rn
HQq'J|\
adjustment mechanism 调整机制 bfFmTI$,
adjustment of loss 亏损调整 sz'p3
adjustment process 调整过程;调整程序 b.QpHrnhtK
adjustment range 调整幅度 m"n.Dz/S
administered exchange rate 受管制汇率 zQ ,f5x