A: Q.k
:\m*h
?+r!z
A share A股;甲类股份 (KTnJZ
abatement of tax 减税;减扣免税额 7yI`e*EOD
ABN AMRO Bank N.V. 荷兰银行 m=TJDr-
above-the-line expenditure 线上项目支出;经常预算支出 TY.F pW
above-the-line receipt 线上项目收入;经常预算收入 ~O:
U|&
ABSA Asia Limited 南非联合亚洲有限公司
'# z]M
absolute change 绝对数值变更 >|3a
9S
absolute expenditure 实际开支 aqMc6N`z
absolute guideline figure 绝对准则数字 $
[7 Vgs
absolute interest 绝对权益 gWrAUPS[
absolute order of discharge 绝对破产解除令 %6ub3PLw8
absolute profit margin 绝对利润幅度 F
Z!J
absolute value 实值;绝对值 h1+hds+
absolutely vested interest 绝对既得权益 sG,+
absorbed cost 已吸收成本;已分摊成本 mJC3@V
s
absorption 吸收;分摊;合并 Z0ReWrl;`
absorption rate 吸收率;摊配率;分摊率 Bux'hc
ACB Finance Limited 亚洲商业财务有限公司 :eOR-}p'
acceptable form of reciprocity 合理的互惠条件 u@=?#a$$
acceptable rate 适当利率;适当汇率 KWhZ +i`
acceptance agreement 承兑协议 f:xWu-
acceptance for honour 参加承兑 #Qbl=o4
acceptor 承兑人;接受人;受票人 6T+
acceptor for honour 参加承兑人 A
+
0,i
accident insurance 意外保险 d~*TIN8Ke~
Accident Insurance Association of Hong Kong 香港意外保险公会 aMK~1]Cx
accident insurance scheme 意外保险计划 }+RB
=#~o
accident year basis 意外年度基准 )%Ru#}1X6
accommodation 通融;贷款 x*}bo))hb
accommodation bill 通融票据;空头票据 Y )b@0'
accommodation party 汇票代发人 'r+PH*Mr
account balance 帐户余额;帐户结余 4nkE IZ
account book 帐簿 u3ZCT" !
account collected in advance 预收款项 &uM^0eM
account current book 往来帐簿 t`|,6qEG
account of after-acquired property 事后取得的财产报告 5Qa
zHlJ
account of defaulter 拖欠帐目 61_f3S(u
account payable 应付帐款 8o-bd_
account payee only [A/C payee only] 只可转帐;存入收款人帐户 rt4Z
;
account receivable 应收帐款 vR>o}%`
account receivable report 应收帐款报表 v6uxxsI>Hm
account statement 结单;帐单;会计财务报表 c
~Fdx
account title 帐户名称;会计科目 ,EEPh>cXc
accountant's report 会计师报告 #[ -\lU|
Accountant's Report Rules 会计师报告规则 mlu 3
K
accounting and auditing procedure 会计与审计程序;会计与核数程序 SH8/0g?
Accounting Arrangements 《会计安排》 {6
.o=EyM{
accounting basis 会计基础 kzO
&24
accounting by Official Receiver 破产管理署署长呈交的帐目 onte&Ed\
Accounting Circular 《会计通告》 "5!BU&
accounting class 会计类别 uDayBaR
accounting date 记帐日期;会计结算日期 A^Cj1:,
accounting for money 款项核算 Sm|(
Accounting Officer 会计主任 xxa} YIe8
accounting period 会计报告期;会计期 qv+R:YYOq
accounting policy 会计政策;会计方针 YQ(Po!NI\'
accounting practice 会计惯例 {G*QY%j^
accounting principle 会计准则 H:S,\D?%2x
accounting record 会计记录 ZR3nK0
accounting report 会计报告
%_gho
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
E9 Y\X
Accounting Society of China 中国会计学会 UAYd?r
accounting statement 会计报表 z?ucIsbR
accounting system 会计制度;会计系统 H{fM%*w
accounting transaction 会计事项;帐务交易 7#2j>G{?]v
accounting treatment 会计处理 R+=a`0_S
accounting year 会计年度 85 ]SC$
accretion 增值;添加 p25Fn`}H
accrual 应计项目;应累算数目 ]tt} #
accrual basis 应计制;权责发生制 d"THt}
accrual basis accounting 应计制会计;权责发生制会计 G?hK9@ |v
accrue 应累算;应计 Y=B3q8l5
accrued benefit 应累算利益
wH6u5*$p
accrued charges 应计费用 5lmO:G1
accrued cumulative preference share dividend 应累算的累积优先股股息 ``QHG&$/
accrued expenses 应累算费用 (36K3=Q a
accrued interest payable 应付利息;应计未付利息 Utt>H@t[
accrued interest receivable 应收利息;应计未收利息 JW+*d`8Z[
accrued right 累算权益 J|QiH<
accruing profit 应累算的利润 ZX.TqvK/r
accumulated fiscal reserve 累积财政储备 %c/^_.
accumulated profit 累积利润;滚存溢利 .BZVX=x
accumulated reserve 累积储备 @Hjea1@t
accumulation of surplus income 累积收益盈余 R>)MiHcCg
acquired assets 既得资产 hWEnn=BW
acquisition 收购;购置;取得 RA/EpD:H
acquisition cost 购置成本 sH!O0WL
acquisition expenses 购置费用
<!'M} s
acquisition of 100% interest 收购全部股权 VWf %v
acquisition of control 取得控制权 Dy9\O77>
acquisition of fixed assets 购置固定资产 e<=;i" |
acquisition of shell “买壳” <,8l *1C
acquisition price 收购价 e<\<,)9@/
act of God 天灾 `y!/F?o+!
acting partner 执事合伙人 lAA
SV{s{
active market 买卖活跃的市场;交投畅旺的市场;旺市
'3,\@4
active partner 积极参与的合伙人 <Gb
%uny
active trading 交投活跃 Omyt2`q
actual circulation 实际流通 \2!!L=&4G
actual cost 实际成本 `~F5wh~
actual expenditure 实际开支;实际支出 nkY@_N
actual income 实际入息;实际收入;实际收益 zQ8!rCkg4
actual market 现货市场 y!Cc?$]_Y
actual price 现货价;实际价格 UH3t(o7O
actual profit 实际利润 vA&Vu"}S
actual quotation 实盘;实际价位;实际报价 9'KonW
actual year basis 按实际年度计算 d>i13dAI
actuals 实货 1Ix3i9
actuarial investigation 精算调查 k3hkk:W
actuarial principle 精算原则 }STYG`
actuarial report 精算师报告 $&{IKP)u
Actuarial Society of Hong Kong 香港精算学会 tL(B pL'
actuarial valuation 精算师估值 !~ rt:Z
actuary 精算师 _"N\b%CkO
ad referendum agreement 暂定协议;有待覆核的协定 PpOlt.yui
ad valorem duty 从价税;按值征税 =_d%=m
ad valorem duty system 从价税制 QZYU0;
VF
ad valorem fee 从价费 &7 [[h+Lb
ad valorem tariff 从价关税 ]T<^{jG
additional allowance 额外免税额 Qi=*1QAkr
additional amount for unexpired risk 未过期风险的额外款额 's%q
additional assessable profit 补加应评税利润 %'ZN`XftG
additional assessment 补加评税 - r#K#v3
additional commitment 额外承担 <d7xt*4
additional commitment vote 额外承担拨款 *|RS*ABte
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f(:1yl\a
additional dependent parent allowance 供养父母额外免税额 XD%wj
additional provision 额外拨款 +x1/-J8_sg
additional stamp duty 附加印花税 8jnz}aBd
additional tax 补加税罚款;补加税款 GjQfi'vCk
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 WH$HI/%*m
adjudged bankrupt 被裁定破产 A WJWtUa
adjudicated bankrupt 裁定破产人 7_)|I?
=0d
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ")`S0n5e
adjudication of bankruptcy 裁定破产;宣告破产 m_lrPY-
adjudication of insolvency 裁定无力偿还债务 uP|FJLY
adjusted actual 经调整的实数;调整后的实数 j%tEZ"H
adjusted current assets 经调整的流动资产;调整后的流动资产 S+I^!gT
adjusted figure 经调整的数字;调整后的数额 optBA3@e!
adjusted liabilities 经调整的负债;调整后的负债 :pZ}*?\
adjusted loss 经调整的亏损;调整后的亏损 p@I9<^"
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 2p< Aj!
adjusted profit 经调整的利润;调整后的利润 b X,Siz:F
adjusted surplus 经调整的盈余额;调整后的盈余额 KH<v@IJ\
adjusted value 经调整的价值;调整后的价值 !#WqA9<
adjustment 调整;修订;理算〔保险〕 .Q\\dESn"
adjustment centre 调剂中心 'mV:@].le
adjustment lag 调整过程的时间差距;调整时差 fluGf
adjustment mechanism 调整机制 v\0^mp
adjustment of loss 亏损调整 =/Juh7[C
adjustment process 调整过程;调整程序 uMiyq<
adjustment range 调整幅度 a$}6:E
administered exchange rate 受管制汇率 3|eUy_d3