A: +e&Q<q!,q
TR!7@Mu3
A share A股;甲类股份 M(W-\L
abatement of tax 减税;减扣免税额 kS)|oUK
ABN AMRO Bank N.V. 荷兰银行 }Hb_8P
above-the-line expenditure 线上项目支出;经常预算支出 q(}#{OO
above-the-line receipt 线上项目收入;经常预算收入 36yIfC,
ABSA Asia Limited 南非联合亚洲有限公司 gr4JaV
absolute change 绝对数值变更 C.+:FY.H
absolute expenditure 实际开支 h~k+!\
absolute guideline figure 绝对准则数字 6jz~q~
I
absolute interest 绝对权益 Zu/1:8x
absolute order of discharge 绝对破产解除令 )h/Qxf
absolute profit margin 绝对利润幅度 V#V<Kz
absolute value 实值;绝对值 .a}!!\@
absolutely vested interest 绝对既得权益 6o]>lQ}
absorbed cost 已吸收成本;已分摊成本 kTo{W]9]
absorption 吸收;分摊;合并 6KKQ)DNu_
absorption rate 吸收率;摊配率;分摊率 IUQYoKz4}A
ACB Finance Limited 亚洲商业财务有限公司
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acceptable form of reciprocity 合理的互惠条件 v\Zq=,+
acceptable rate 适当利率;适当汇率 laaoIL^
acceptance agreement 承兑协议 i{k v$ir!
acceptance for honour 参加承兑 -<^3!C >
acceptor 承兑人;接受人;受票人 >@q4Uez
acceptor for honour 参加承兑人 Z+Pp
d=||,
accident insurance 意外保险 y(jd$GM|
Accident Insurance Association of Hong Kong 香港意外保险公会 L7s
_3\
accident insurance scheme 意外保险计划 DcEGIaW
accident year basis 意外年度基准 zc!q a"4yM
accommodation 通融;贷款 gdG#;T'
accommodation bill 通融票据;空头票据 ,w7ZsI4:[
accommodation party 汇票代发人 =v~$&@
account balance 帐户余额;帐户结余 Q=#!wW
VP
account book 帐簿 ;f2<vp;U
account collected in advance 预收款项 /
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account current book 往来帐簿 P'oY+#
account of after-acquired property 事后取得的财产报告 _kQOax{c/
account of defaulter 拖欠帐目 ib~EQ?u{
account payable 应付帐款 RzqU`<//
account payee only [A/C payee only] 只可转帐;存入收款人帐户 3y-P-NI~=
account receivable 应收帐款 >~@ABLp6
account receivable report 应收帐款报表
ex)U'.^
account statement 结单;帐单;会计财务报表 ~{!,ZnO*
account title 帐户名称;会计科目 9,0}}3J
accountant's report 会计师报告 ]VK9d;0D
Accountant's Report Rules 会计师报告规则 61`tQFx,
accounting and auditing procedure 会计与审计程序;会计与核数程序 10$:^
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 /P/::$
accounting by Official Receiver 破产管理署署长呈交的帐目 .
jRv8x b
Accounting Circular 《会计通告》 HG[gJ7
accounting class 会计类别 &Y$)s<u8.
accounting date 记帐日期;会计结算日期 bk4G+wGw
accounting for money 款项核算 a}7P:e*u
Accounting Officer 会计主任 +!<{80w
accounting period 会计报告期;会计期 jQ5FvuNOy
accounting policy 会计政策;会计方针 r%^XOw<'
accounting practice 会计惯例 No(S#,vJ;
accounting principle 会计准则
d4A3DTW
accounting record 会计记录 gBE1aw;
accounting report 会计报告 rvBKJ!b0
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q?-u J1J
Accounting Society of China 中国会计学会 8:}$L)
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accounting statement 会计报表 .;NoKO7)
accounting system 会计制度;会计系统 dhI+_z
accounting transaction 会计事项;帐务交易 8'Q1'yc
accounting treatment 会计处理 L'}^Av_+
accounting year 会计年度 T
2i\S9X
accretion 增值;添加 {aWfD XB1
accrual 应计项目;应累算数目 O]\
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accrual basis 应计制;权责发生制 Z n]e2
accrual basis accounting 应计制会计;权责发生制会计 a|@1RH>7H
accrue 应累算;应计 0p!N'7N
accrued benefit 应累算利益 a8r+G]Z
accrued charges 应计费用 LZrkFkiC
accrued cumulative preference share dividend 应累算的累积优先股股息 ?XO}6q<tM
accrued expenses 应累算费用 ]=m0@JTbG
accrued interest payable 应付利息;应计未付利息 }#9 |au`
accrued interest receivable 应收利息;应计未收利息 nokMS
accrued right 累算权益 }7/Ob)O
accruing profit 应累算的利润 ?1lx8+
accumulated fiscal reserve 累积财政储备 v$bR&bCT
accumulated profit 累积利润;滚存溢利 _@ @"'
accumulated reserve 累积储备 w}Xy
;0c
accumulation of surplus income 累积收益盈余 UQ)7uYQ5
acquired assets 既得资产 ?iNihE
acquisition 收购;购置;取得 9NcC.}#-5
acquisition cost 购置成本 C'CdVDmX
acquisition expenses 购置费用 iVb#X#
acquisition of 100% interest 收购全部股权 *(]@T@yN
acquisition of control 取得控制权 }J\KnaKo
acquisition of fixed assets 购置固定资产 bL18G(5
acquisition of shell “买壳” ut;KphvSH
acquisition price 收购价 dG'5: ,n/
act of God 天灾 ^W<uc :L7
acting partner 执事合伙人 @)m+b;
active market 买卖活跃的市场;交投畅旺的市场;旺市 KiG/XnS
active partner 积极参与的合伙人 9A1w5|X
active trading 交投活跃 "Kt[jV;6
actual circulation 实际流通 ;gv9J[R
actual cost 实际成本 3W}xYYs]^
actual expenditure 实际开支;实际支出 8sxH)"S
actual income 实际入息;实际收入;实际收益 }8&L?B;90
actual market 现货市场 6d|%8.q1
actual price 现货价;实际价格 3?oj46gP
actual profit 实际利润 pM7xnL4
actual quotation 实盘;实际价位;实际报价 U0%m*i
actual year basis 按实际年度计算 CF+:9PG
actuals 实货 Oz_|
pu
actuarial investigation 精算调查 Vch!&8xii
actuarial principle 精算原则 ?$
FvE4!n
actuarial report 精算师报告 ZVmgQ7m
Actuarial Society of Hong Kong 香港精算学会
](H
v
x
actuarial valuation 精算师估值 <y5f[HjLy
actuary 精算师 B$cx
'_zF
ad referendum agreement 暂定协议;有待覆核的协定 80qe5WC.2u
ad valorem duty 从价税;按值征税 ij~023$DTt
ad valorem duty system 从价税制 Gn%gSH/
ad valorem fee 从价费 .]W A/}
ad valorem tariff 从价关税 Qr
l> A*
additional allowance 额外免税额 )0NE_AZ?
additional amount for unexpired risk 未过期风险的额外款额 9oA.!4q
additional assessable profit 补加应评税利润 a
uz2n
additional assessment 补加评税 &-1;3+#w
additional commitment 额外承担 2KC~;5
additional commitment vote 额外承担拨款 fr<, LC.
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SZQ4e
additional dependent parent allowance 供养父母额外免税额 27Ve $Q8]v
additional provision 额外拨款 |);-{=.OdQ
additional stamp duty 附加印花税 RW.
>;|m
additional tax 补加税罚款;补加税款 Gd5J<K
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y-c2tF@'v
adjudged bankrupt 被裁定破产 " |l-NUe
adjudicated bankrupt 裁定破产人 I*^3 Z
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >HXmpu.O
adjudication of bankruptcy 裁定破产;宣告破产 ij=}3;L_!
adjudication of insolvency 裁定无力偿还债务 g+98G8R
adjusted actual 经调整的实数;调整后的实数 [1*3 kt*h
adjusted current assets 经调整的流动资产;调整后的流动资产 o-jF?9m
adjusted figure 经调整的数字;调整后的数额 &% \`Lwh
adjusted liabilities 经调整的负债;调整后的负债 va/$dD9
adjusted loss 经调整的亏损;调整后的亏损 q={\|j$X
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 :9`T.V<?
adjusted profit 经调整的利润;调整后的利润 Mo2b"A;}|
adjusted surplus 经调整的盈余额;调整后的盈余额 Z{ A)
adjusted value 经调整的价值;调整后的价值 CS*wvn;.
adjustment 调整;修订;理算〔保险〕 kWgZIkY
adjustment centre 调剂中心 EO5k?k[*
adjustment lag 调整过程的时间差距;调整时差 $}/ !mXI5
adjustment mechanism 调整机制 >9.xFiq<
adjustment of loss 亏损调整 V3u[{^^f
adjustment process 调整过程;调整程序 uII:Y{G
adjustment range 调整幅度 Z)zWfv}
administered exchange rate 受管制汇率 %?3\gFvBo