A: jvo^I$|2h
ud"Kko Rt
A share A股;甲类股份 yD@eT:lyi
abatement of tax 减税;减扣免税额 <Pi#-r.,
ABN AMRO Bank N.V. 荷兰银行 ;82?ACCP
above-the-line expenditure 线上项目支出;经常预算支出 v2="j
above-the-line receipt 线上项目收入;经常预算收入 \Pe+]4R-Xo
ABSA Asia Limited 南非联合亚洲有限公司 :H+8E5
absolute change 绝对数值变更 z<.?
8bd
absolute expenditure 实际开支 zJ@^Bw;A^@
absolute guideline figure 绝对准则数字 C;.,+(G
absolute interest 绝对权益 2IUd?i3~l
absolute order of discharge 绝对破产解除令 tf[)| /M
absolute profit margin 绝对利润幅度 G&"O)$h
absolute value 实值;绝对值 EBr?>hl
absolutely vested interest 绝对既得权益 M+:9U&>
absorbed cost 已吸收成本;已分摊成本 yhs:.h
absorption 吸收;分摊;合并 7:<A_OLi
absorption rate 吸收率;摊配率;分摊率 <y&&{*KW8m
ACB Finance Limited 亚洲商业财务有限公司 &y(%d 7@/
acceptable form of reciprocity 合理的互惠条件 {w7/M]m-
acceptable rate 适当利率;适当汇率 e*U6^Xex
acceptance agreement 承兑协议 dcyHp>\)|
acceptance for honour 参加承兑 syI|gANT/r
acceptor 承兑人;接受人;受票人 8;#yXlf
acceptor for honour 参加承兑人 ?-)v{4{s
accident insurance 意外保险 C2\zbC[qm
Accident Insurance Association of Hong Kong 香港意外保险公会 $g/h=w@
accident insurance scheme 意外保险计划
|.L_c"Bc
accident year basis 意外年度基准 W!Fc60>p@f
accommodation 通融;贷款 T k@ ~w
accommodation bill 通融票据;空头票据 "M3;>"`G
accommodation party 汇票代发人 s[t<2)i
account balance 帐户余额;帐户结余 v G9>e&Be
account book 帐簿 c]
t@3 m
account collected in advance 预收款项 a,r
B7aD
account current book 往来帐簿 =%c\<<]aV
account of after-acquired property 事后取得的财产报告 8_"NF%%(n
account of defaulter 拖欠帐目
qI${7
account payable 应付帐款 M|fV7g
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <Y2$'ETD
account receivable 应收帐款 r4<aEj;l
account receivable report 应收帐款报表 e[0"x.gu
account statement 结单;帐单;会计财务报表 WjCxTBI
account title 帐户名称;会计科目 O%N. ;Ve
accountant's report 会计师报告 '$?!>HN4
Accountant's Report Rules 会计师报告规则 G=SMz+z
accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》 b&dv("e
4
accounting basis 会计基础 {8oGWQgrj
accounting by Official Receiver 破产管理署署长呈交的帐目 "?<h,Hvi
Accounting Circular 《会计通告》 d325Cw?
accounting class 会计类别 O?cU6u;W
accounting date 记帐日期;会计结算日期 lW|v_oP9
accounting for money 款项核算 9y<h.T
Accounting Officer 会计主任 ]vP}K
accounting period 会计报告期;会计期 Ks@cwY
accounting policy 会计政策;会计方针
K[LuvS
accounting practice 会计惯例 tC5-^5[y
accounting principle 会计准则 L(sT/
accounting record 会计记录 I~&9c/&
accounting report 会计报告 xV
2C4K
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R=
F_U
Accounting Society of China 中国会计学会 @BF1X.4-+
accounting statement 会计报表 ODhq
`?(N
accounting system 会计制度;会计系统 c?u*,d) G
accounting transaction 会计事项;帐务交易 44|tCB`
accounting treatment 会计处理 14jN0\
accounting year 会计年度 -
l^3>!MAM
accretion 增值;添加 2#r4dr0
accrual 应计项目;应累算数目 %OHZOs
accrual basis 应计制;权责发生制 .T3 m%n
accrual basis accounting 应计制会计;权责发生制会计 z|X6\8f
accrue 应累算;应计 RHMXPsj
accrued benefit 应累算利益 W5=)B`v
accrued charges 应计费用 i7e6l C
accrued cumulative preference share dividend 应累算的累积优先股股息 !8|}-eFY
accrued expenses 应累算费用 Q2uV/M1?
accrued interest payable 应付利息;应计未付利息 Z7RBJK7|.
accrued interest receivable 应收利息;应计未收利息 >]z^.U7=
accrued right 累算权益 2J8:_Ql3I
accruing profit 应累算的利润 (QJe-)0_y
accumulated fiscal reserve 累积财政储备 > pP&/
accumulated profit 累积利润;滚存溢利 x+pf@?w
accumulated reserve 累积储备 "Y=`w,~~
accumulation of surplus income 累积收益盈余 m!ueqV"
acquired assets 既得资产 -THMTRFz
acquisition 收购;购置;取得 .V?[<}OJn
acquisition cost 购置成本 $|.8@
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acquisition expenses 购置费用 xZlCFu
acquisition of 100% interest 收购全部股权 X<P
<-e9
acquisition of control 取得控制权 ?1a9k@[t
acquisition of fixed assets 购置固定资产 \r[u
>7I
acquisition of shell “买壳” /:'>-253
acquisition price 收购价 r
xH]'6kP
act of God 天灾 -p.\fvip
acting partner 执事合伙人 2R.LLE
active market 买卖活跃的市场;交投畅旺的市场;旺市 Zo yO[#
active partner 积极参与的合伙人 So'.QWzX
active trading 交投活跃 a4=(z72xe
actual circulation 实际流通 (rkg0
actual cost 实际成本 ,1$F#Eh
actual expenditure 实际开支;实际支出 HOF$(86zqA
actual income 实际入息;实际收入;实际收益 .
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actual market 现货市场 !NkCki"W
actual price 现货价;实际价格 mV$ebFco0
actual profit 实际利润 6AGZ)gX
actual quotation 实盘;实际价位;实际报价 b' y*\9Ru
actual year basis 按实际年度计算 xI{4<m/0N
actuals 实货 .t5.(0Xk[A
actuarial investigation 精算调查 )J}v.8
actuarial principle 精算原则 AXW.`~ 4
actuarial report 精算师报告 '#Au~5
Actuarial Society of Hong Kong 香港精算学会 _wS=*-fT
actuarial valuation 精算师估值 ,T<
JNd'
actuary 精算师 _y_}/
ad referendum agreement 暂定协议;有待覆核的协定 7MLLx#U
ad valorem duty 从价税;按值征税 dD=$$(
je
ad valorem duty system 从价税制 49$<:{ ~
ad valorem fee 从价费 kz7FQE
ad valorem tariff 从价关税 R[a-"
additional allowance 额外免税额 v{VF>qEP
additional amount for unexpired risk 未过期风险的额外款额 KBmO i
additional assessable profit 补加应评税利润 !i^"3!.l,]
additional assessment 补加评税 6FA+qYSV
additional commitment 额外承担 )Y7H@e\1
additional commitment vote 额外承担拨款 3k`Q]O=OU
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pg4W?N`
additional dependent parent allowance 供养父母额外免税额 >+P}S@
additional provision 额外拨款 '|[V}K5m/f
additional stamp duty 附加印花税 Q=`yPK>{$N
additional tax 补加税罚款;补加税款 ~v.mbh
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G`Nw]_
Z
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adjudged bankrupt 被裁定破产 Z~~6y6p
adjudicated bankrupt 裁定破产人
X8$Mzeq
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,X4+i8Yc
adjudication of bankruptcy 裁定破产;宣告破产 1
:p'
adjudication of insolvency 裁定无力偿还债务 ]?tRO
adjusted actual 经调整的实数;调整后的实数 6 dRhK+|
adjusted current assets 经调整的流动资产;调整后的流动资产 +[!S[K
E
adjusted figure 经调整的数字;调整后的数额 tQ|c.`)W
adjusted liabilities 经调整的负债;调整后的负债 Y 3BJ@sqz
adjusted loss 经调整的亏损;调整后的亏损 d Fy$ w=
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 AG@gOm
adjusted profit 经调整的利润;调整后的利润 x#D%3v"l_*
adjusted surplus 经调整的盈余额;调整后的盈余额 ^v'kEsE^*
adjusted value 经调整的价值;调整后的价值 EAGvP&~P
adjustment 调整;修订;理算〔保险〕 &zdS9e-fF
adjustment centre 调剂中心 1;ttwF>G7
adjustment lag 调整过程的时间差距;调整时差 aDF@AS
adjustment mechanism 调整机制 9\_AB.Z:
adjustment of loss 亏损调整 .gx^L=O:
adjustment process 调整过程;调整程序 V]F D'XAl
adjustment range 调整幅度 }=[p>3Dd
administered exchange rate 受管制汇率 s6,~JF^