A: V?V)&y] 4
*ez~~ Y
A share A股;甲类股份 M3;v3
}z<-
abatement of tax 减税;减扣免税额 M=
q~EMH
ABN AMRO Bank N.V. 荷兰银行 q,,>:]f#
above-the-line expenditure 线上项目支出;经常预算支出 - Zoo)
above-the-line receipt 线上项目收入;经常预算收入 b}*@=X=4o
ABSA Asia Limited 南非联合亚洲有限公司 9s6>9hMb)
absolute change 绝对数值变更 IJBJebqL
absolute expenditure 实际开支 >-|90CSdSJ
absolute guideline figure 绝对准则数字 $h]Y<&('G
absolute interest 绝对权益 L1!hF3G
absolute order of discharge 绝对破产解除令 'UXj\vJ3E
absolute profit margin 绝对利润幅度 8&A|)ur4
absolute value 实值;绝对值 qqt.nrQ^
absolutely vested interest 绝对既得权益 cM<hG:4%wX
absorbed cost 已吸收成本;已分摊成本 iI@Gyq=
absorption 吸收;分摊;合并 N7HbOLpM
absorption rate 吸收率;摊配率;分摊率 L[D/#0qp
ACB Finance Limited 亚洲商业财务有限公司 yc%E$g
acceptable form of reciprocity 合理的互惠条件 ;aK !eD$
acceptable rate 适当利率;适当汇率 V.QzMF"o
acceptance agreement 承兑协议 $7gB&T.x
acceptance for honour 参加承兑 mLk6!&zN
acceptor 承兑人;接受人;受票人 EO9kE.g
acceptor for honour 参加承兑人 5)>ZO)F&
accident insurance 意外保险 *CPB5s
Accident Insurance Association of Hong Kong 香港意外保险公会 z Jo#3
accident insurance scheme 意外保险计划 At[n<8_|
accident year basis 意外年度基准 N} x/&e
accommodation 通融;贷款 &b@!DAwAJ
accommodation bill 通融票据;空头票据 k.=S+#"}
accommodation party 汇票代发人 g"dZB2`C
account balance 帐户余额;帐户结余 1l|A[G
account book 帐簿 peTO-x^a-
account collected in advance 预收款项 gcW{]0%L^
account current book 往来帐簿 cxP9n8CuT
account of after-acquired property 事后取得的财产报告 %X9:R'~ sP
account of defaulter 拖欠帐目 M8",t{7
account payable 应付帐款 ^;CR0.4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S `m-5
account receivable 应收帐款 10l1a4
account receivable report 应收帐款报表 kO,VayjT
account statement 结单;帐单;会计财务报表 ej"o?1l@
account title 帐户名称;会计科目 32bkouq
accountant's report 会计师报告 O2'bNR
Accountant's Report Rules 会计师报告规则 gSv[4,hXd
accounting and auditing procedure 会计与审计程序;会计与核数程序 .y;\puNq
Accounting Arrangements 《会计安排》 e0|_Z])D
accounting basis 会计基础 EYJ i6#
accounting by Official Receiver 破产管理署署长呈交的帐目 A}#]
g>L
Accounting Circular 《会计通告》 `r'0"V
accounting class 会计类别 kh>SrW]B%
accounting date 记帐日期;会计结算日期 z7@(uIl=X
accounting for money 款项核算 ;1R?9JN"
Accounting Officer 会计主任 Oj4u!SY\j
accounting period 会计报告期;会计期 [N+ m5{tT
accounting policy 会计政策;会计方针 az\<sWb#
accounting practice 会计惯例 7{Ki;1B[w
accounting principle 会计准则 7$1fy0f[l
accounting record 会计记录 Av;q:x?
accounting report 会计报告 J2oWssw"
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N)vk0IM!
Accounting Society of China 中国会计学会 ni"$[8U
accounting statement 会计报表 6<qwP?WN
accounting system 会计制度;会计系统 j2o1"
accounting transaction 会计事项;帐务交易 rt 3f7 s*
accounting treatment 会计处理 ,{
uW8L
accounting year 会计年度 :Er^"9'A2
accretion 增值;添加 Uaus>Frx.T
accrual 应计项目;应累算数目 y} $P,
accrual basis 应计制;权责发生制 EZ%w=
accrual basis accounting 应计制会计;权责发生制会计 XoKO2<3
accrue 应累算;应计 ]M+VSU
accrued benefit 应累算利益 _X,[]+ziu%
accrued charges 应计费用 nL":0!DTRD
accrued cumulative preference share dividend 应累算的累积优先股股息 $TD~k;
accrued expenses 应累算费用 V>FT~k_"
accrued interest payable 应付利息;应计未付利息 m{bZRkt
accrued interest receivable 应收利息;应计未收利息 B0b[p*gIl
accrued right 累算权益 "W &:j:o
accruing profit 应累算的利润 "'z,[v50&
accumulated fiscal reserve 累积财政储备 wDT>">&d
accumulated profit 累积利润;滚存溢利 96"yNqBf
accumulated reserve 累积储备 S1 EEASr!}
accumulation of surplus income 累积收益盈余 "wnpiB}
acquired assets 既得资产 S'
(cqO}=F
acquisition 收购;购置;取得 M('s|>\l
acquisition cost 购置成本 ,]PyDq6
acquisition expenses 购置费用 M#
\ <
acquisition of 100% interest 收购全部股权 |+Hp+9J
acquisition of control 取得控制权 YGq=8p7.R
acquisition of fixed assets 购置固定资产 b!'l\~`{i
acquisition of shell “买壳” T3USNc51
acquisition price 收购价 w24{_ N
act of God 天灾 ^wx%CdFm'P
acting partner 执事合伙人 ]6$,IKE7
active market 买卖活跃的市场;交投畅旺的市场;旺市 e/"yGQu
active partner 积极参与的合伙人 oUJj5iu}
active trading 交投活跃 f7XQ~b
actual circulation 实际流通 GBH
_r0
actual cost 实际成本 S=0"f}Jo.
actual expenditure 实际开支;实际支出 mR{CVU
actual income 实际入息;实际收入;实际收益 ,op]-CY5
actual market 现货市场 @~m=5C
actual price 现货价;实际价格 !_
CX2|
actual profit 实际利润 s<[A0=LH
actual quotation 实盘;实际价位;实际报价 *4<4
actual year basis 按实际年度计算 @s_3 0+
actuals 实货 B.89_!/:p
actuarial investigation 精算调查 C`\9cej
actuarial principle 精算原则 9R9__w;
actuarial report 精算师报告 -PNi^
K_
Actuarial Society of Hong Kong 香港精算学会 [8>z#*B
actuarial valuation 精算师估值 aq3~!T;W
actuary 精算师 a}:A, t<6
ad referendum agreement 暂定协议;有待覆核的协定 yJ!OsD
ad valorem duty 从价税;按值征税 $4Z+F#mx
ad valorem duty system 从价税制 '3A+"k-}mh
ad valorem fee 从价费 4p.^'2m
ad valorem tariff 从价关税 Fi mN?s
additional allowance 额外免税额 =43I1&_
additional amount for unexpired risk 未过期风险的额外款额 \HAJ\9*w)
additional assessable profit 补加应评税利润 t#C,VwMe[
additional assessment 补加评税 >T<6fpXuk2
additional commitment 额外承担 Zy^=fM
additional commitment vote 额外承担拨款 >(X#<`
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I*EJHBsQ5
additional dependent parent allowance 供养父母额外免税额 tawe Gc%~
additional provision 额外拨款 ^:`oP"%-T
additional stamp duty 附加印花税 3Jk[/.h
additional tax 补加税罚款;补加税款 MkwU<ae AB
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qAoAUDm
adjudged bankrupt 被裁定破产 (+*
][|T
adjudicated bankrupt 裁定破产人 qu_)`wB
adjudication fee 裁定费;评定印花税额手续费;评估契据费 > 2#%$lX6
adjudication of bankruptcy 裁定破产;宣告破产 4SgF,a
c3r
adjudication of insolvency 裁定无力偿还债务 I%oRvg|q
adjusted actual 经调整的实数;调整后的实数 PgMbMH
adjusted current assets 经调整的流动资产;调整后的流动资产 3y99O
$EAc
adjusted figure 经调整的数字;调整后的数额 \[yr=X
adjusted liabilities 经调整的负债;调整后的负债 U4BqO
:sd
adjusted loss 经调整的亏损;调整后的亏损 iOX Z]Xj5
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 z
v>Oh#
adjusted profit 经调整的利润;调整后的利润 LheFQ A
adjusted surplus 经调整的盈余额;调整后的盈余额 `ncNEHh7K
adjusted value 经调整的价值;调整后的价值 6^)rv-L~5y
adjustment 调整;修订;理算〔保险〕 hk%k(^ekU]
adjustment centre 调剂中心 6B0#4Qrv
adjustment lag 调整过程的时间差距;调整时差 `OqM8U
@
adjustment mechanism 调整机制 w5
`#q&?
adjustment of loss 亏损调整 iv*V#J>
adjustment process 调整过程;调整程序 yGxv?%%2
adjustment range 调整幅度 &)n_]R#)
administered exchange rate 受管制汇率 ]jyM@