A: XEH}4;C'{
3'I^lc
A share A股;甲类股份 #2p#VQh
abatement of tax 减税;减扣免税额 `}gbc69
ABN AMRO Bank N.V. 荷兰银行 ]`o!1( GA
above-the-line expenditure 线上项目支出;经常预算支出 Z*!O:/B
above-the-line receipt 线上项目收入;经常预算收入 m@G i6
ABSA Asia Limited 南非联合亚洲有限公司 S33j?+Vs
absolute change 绝对数值变更 /BA{O&Ro^
absolute expenditure 实际开支 TpfZ>d2
absolute guideline figure 绝对准则数字 |`O5Xs1{B
absolute interest 绝对权益 .IrNa>J~
absolute order of discharge 绝对破产解除令 tD=@ SX'Y
absolute profit margin 绝对利润幅度 hwnJE958L
absolute value 实值;绝对值 |`rJJFA
absolutely vested interest 绝对既得权益 7L(eh7
absorbed cost 已吸收成本;已分摊成本 p.JXSn
absorption 吸收;分摊;合并 Sb
&lhgW]c
absorption rate 吸收率;摊配率;分摊率 PR7f(NC
ACB Finance Limited 亚洲商业财务有限公司 ,XKCz ]8V
acceptable form of reciprocity 合理的互惠条件 P
}7
zE3V
acceptable rate 适当利率;适当汇率 2b@tj
5
acceptance agreement 承兑协议 8;g
Xg
acceptance for honour 参加承兑 " {dek
acceptor 承兑人;接受人;受票人 Rd&9E
acceptor for honour 参加承兑人 pHE}ytcT
accident insurance 意外保险 PO-"M)M
Accident Insurance Association of Hong Kong 香港意外保险公会 Y$
Fj2nk+
accident insurance scheme 意外保险计划 %/9;ZV
accident year basis 意外年度基准 v({N:ya
accommodation 通融;贷款 #(;<-7M2
accommodation bill 通融票据;空头票据 QrYa%D+
accommodation party 汇票代发人 ,ZE?{G{tuj
account balance 帐户余额;帐户结余 {<$bAj
account book 帐簿 i\?*=\a
account collected in advance 预收款项 r|<DqTc6l
account current book 往来帐簿 Bik*b)9y2
account of after-acquired property 事后取得的财产报告 VRng=,
account of defaulter 拖欠帐目 i?@M
account payable 应付帐款 >7Jr^o#|_x
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x i~uv?f
account receivable 应收帐款 uBnoQ~Qd[z
account receivable report 应收帐款报表 rVSZ.+n
account statement 结单;帐单;会计财务报表 @I3eK^#|P
account title 帐户名称;会计科目 MHj,<|8Q
accountant's report 会计师报告 C|-pD
Accountant's Report Rules 会计师报告规则 Gctsp2ndW
accounting and auditing procedure 会计与审计程序;会计与核数程序 C
ON0E~"
Accounting Arrangements 《会计安排》 0$ .m_0H
accounting basis 会计基础 3)Ac"nuyqH
accounting by Official Receiver 破产管理署署长呈交的帐目 PgM (l3x
Accounting Circular 《会计通告》 k\r(=cex6
accounting class 会计类别 /1w2ehE<
accounting date 记帐日期;会计结算日期 QfjN"25_
accounting for money 款项核算 =^DLywAh}u
Accounting Officer 会计主任 BHFY%6J!
accounting period 会计报告期;会计期 i{c@S:&@^
accounting policy 会计政策;会计方针 s 0u{dqP
accounting practice 会计惯例 ~g;
accounting principle 会计准则 K{ fsn4rk
accounting record 会计记录 X"MU3]
accounting report 会计报告 "B
7`'jz
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A
Io|TD5{~
Accounting Society of China 中国会计学会 ,zTb<g
accounting statement 会计报表 _banp0ywS
accounting system 会计制度;会计系统 DPn=n9n2
accounting transaction 会计事项;帐务交易 dP2irC%f8
accounting treatment 会计处理 RIn9(r
accounting year 会计年度 VR{+f7:}
accretion 增值;添加 Y4.Eq+$gh
accrual 应计项目;应累算数目 bru/AZ# de
accrual basis 应计制;权责发生制 E6B!+s!]
accrual basis accounting 应计制会计;权责发生制会计 vdDludEv
accrue 应累算;应计 266oTER]v:
accrued benefit 应累算利益 SGc8^%-`
accrued charges 应计费用 Ey[On^$
accrued cumulative preference share dividend 应累算的累积优先股股息 vxQ8t!-u
accrued expenses 应累算费用 E.bi05l
accrued interest payable 应付利息;应计未付利息 aolN<u3G
accrued interest receivable 应收利息;应计未收利息 Fm_y&7._
accrued right 累算权益 BP[|nL
accruing profit 应累算的利润 $
<8~k^
accumulated fiscal reserve 累积财政储备 VZn=rw
accumulated profit 累积利润;滚存溢利 MxQ?Sb%Gka
accumulated reserve 累积储备 9Z
"+?bv/
accumulation of surplus income 累积收益盈余 G_H?f\/
acquired assets 既得资产 bizTd
acquisition 收购;购置;取得 a&{X!:X
acquisition cost 购置成本 RkEN
,xWE
acquisition expenses 购置费用 pv!oz2w1
acquisition of 100% interest 收购全部股权 HmmS(fU
acquisition of control 取得控制权 d5 Edu44
acquisition of fixed assets 购置固定资产 T\s)le
acquisition of shell “买壳” e?0q9W
acquisition price 收购价 Z(>'0]G
act of God 天灾 pE.PX
8
acting partner 执事合伙人 va|*c22;|
active market 买卖活跃的市场;交投畅旺的市场;旺市 smY$-v)@
active partner 积极参与的合伙人 "[p@tc?5
active trading 交投活跃 &hIRd,1#
actual circulation 实际流通 S"m cUU}}
actual cost 实际成本 C#;jYBtT7?
actual expenditure 实际开支;实际支出 69y;`15
actual income 实际入息;实际收入;实际收益 A=zPLq{Sb
actual market 现货市场 >kZ57,
actual price 现货价;实际价格 lS^(&<{
actual profit 实际利润 ?rX]x8iP
actual quotation 实盘;实际价位;实际报价 nwt C:*}
actual year basis 按实际年度计算 rx"s!y{!-
actuals 实货 b
IW'c_
,
actuarial investigation 精算调查 (m[bWdANnW
actuarial principle 精算原则 {%v-(
actuarial report 精算师报告 hJz):d>Im
Actuarial Society of Hong Kong 香港精算学会 ixm&aW6<
actuarial valuation 精算师估值 DmVP
actuary 精算师 }ov&.,vQ
ad referendum agreement 暂定协议;有待覆核的协定 4F3x@H'
ad valorem duty 从价税;按值征税 ^&/G|
ad valorem duty system 从价税制 5BkV aF7Th
ad valorem fee 从价费 . v@>JZC
ad valorem tariff 从价关税 ~9\WFF/
additional allowance 额外免税额 i JxQB\x
additional amount for unexpired risk 未过期风险的额外款额 ,bE$| x'
additional assessable profit 补加应评税利润 2g9G{~,@g
additional assessment 补加评税 q}BzyC=:n
additional commitment 额外承担 ]{~NO{0@Y
additional commitment vote 额外承担拨款 hd V1nS$
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >N\0"F7.
additional dependent parent allowance 供养父母额外免税额 >R{qESmP=
additional provision 额外拨款 LWsP ya
additional stamp duty 附加印花税 :f5s4N
additional tax 补加税罚款;补加税款 UX<Qcjm$e
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p47S^gW
adjudged bankrupt 被裁定破产 rKHY?{!
adjudicated bankrupt 裁定破产人 {HC@u{K-
adjudication fee 裁定费;评定印花税额手续费;评估契据费 5m=I*.qE
adjudication of bankruptcy 裁定破产;宣告破产 GT hL/M
adjudication of insolvency 裁定无力偿还债务 uJR%0 E7!
adjusted actual 经调整的实数;调整后的实数 XS0xLt=
adjusted current assets 经调整的流动资产;调整后的流动资产 HBys
adjusted figure 经调整的数字;调整后的数额 gw`B "c|
adjusted liabilities 经调整的负债;调整后的负债 m+{K^kr[
adjusted loss 经调整的亏损;调整后的亏损 E+"dqSI/v
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 0U/K7sZ
adjusted profit 经调整的利润;调整后的利润 9%ii '{
adjusted surplus 经调整的盈余额;调整后的盈余额 Sx:Ur>?hd5
adjusted value 经调整的价值;调整后的价值 5G0$
adjustment 调整;修订;理算〔保险〕 )5JU:jNy
adjustment centre 调剂中心 .,~(%#Wl$
adjustment lag 调整过程的时间差距;调整时差 rPc7(,o*
adjustment mechanism 调整机制 @cRZk`|1n
adjustment of loss 亏损调整 xR"M*%{@0
adjustment process 调整过程;调整程序 _UE)*l m+
adjustment range 调整幅度 ;Z j]~|
administered exchange rate 受管制汇率 k *R<,