A: m|mG;8}pI
WSS(Bm|B
A share A股;甲类股份 7BS/T
abatement of tax 减税;减扣免税额 pJn>oGeJ&
ABN AMRO Bank N.V. 荷兰银行 $82zy q
above-the-line expenditure 线上项目支出;经常预算支出 Yx!n*+ :J
above-the-line receipt 线上项目收入;经常预算收入 .01TTK *
ABSA Asia Limited 南非联合亚洲有限公司 TG?fUD V
absolute change 绝对数值变更 leR"j
absolute expenditure 实际开支 PK8V2Ttv
absolute guideline figure 绝对准则数字 ..aK sSm(
absolute interest 绝对权益 t:disL&!E
absolute order of discharge 绝对破产解除令 =@%MV(
absolute profit margin 绝对利润幅度 GV=V^Fl .
absolute value 实值;绝对值 ^>eFm8`N
absolutely vested interest 绝对既得权益 a0 qj[+
absorbed cost 已吸收成本;已分摊成本 kHZKj!!R
absorption 吸收;分摊;合并 [XxA.S)x3
absorption rate 吸收率;摊配率;分摊率 ^&HI+M
ACB Finance Limited 亚洲商业财务有限公司 a9L0f BRy
acceptable form of reciprocity 合理的互惠条件 |]I#CdO
acceptable rate 适当利率;适当汇率 iKY-;YK
acceptance agreement 承兑协议
*x5o=)Y
acceptance for honour 参加承兑 95VqaR,
acceptor 承兑人;接受人;受票人 2AmR(vVa"
acceptor for honour 参加承兑人 X+\0%|
accident insurance 意外保险 !SN6
?Xy
Accident Insurance Association of Hong Kong 香港意外保险公会 lf}?!*
V`+
accident insurance scheme 意外保险计划 %sYk0~
E
accident year basis 意外年度基准 ;>sq_4_
accommodation 通融;贷款 D=<t;+|
accommodation bill 通融票据;空头票据 =y`-sU Hx
accommodation party 汇票代发人 VB}P Ng
account balance 帐户余额;帐户结余 Gl=@>Dc%
account book 帐簿 |I4D(#w.
account collected in advance 预收款项 9
4 "f
account current book 往来帐簿 -0/=k_q_
account of after-acquired property 事后取得的财产报告 3huzz<n3
account of defaulter 拖欠帐目 e$gaE</
account payable 应付帐款 bXk:~LE
account payee only [A/C payee only] 只可转帐;存入收款人帐户 WReYF+Uen
account receivable 应收帐款 Q^\{Zg)p
account receivable report 应收帐款报表 m21QN9(i%
account statement 结单;帐单;会计财务报表 u)wu=z8
account title 帐户名称;会计科目 !Mm+bWn=mB
accountant's report 会计师报告 *vEU}SxRuv
Accountant's Report Rules 会计师报告规则 9(V=Ubj
accounting and auditing procedure 会计与审计程序;会计与核数程序 }Z<D^Z~w
Accounting Arrangements 《会计安排》 (8+.#1!*
accounting basis 会计基础 `1}HWLBX.
accounting by Official Receiver 破产管理署署长呈交的帐目 Z{Lmd`<w`j
Accounting Circular 《会计通告》 K#%O3RRs
accounting class 会计类别 (v9!g#
accounting date 记帐日期;会计结算日期 RRK^~JQI.2
accounting for money 款项核算 }//8$Z<(
Accounting Officer 会计主任 Z:W')Nd(
accounting period 会计报告期;会计期 EY=\C$3J:
accounting policy 会计政策;会计方针 17?NR\Q
accounting practice 会计惯例 2y&_Z^kI?
accounting principle 会计准则 r! cNc
accounting record 会计记录 ";%e~
=
accounting report 会计报告 wR`w@5,d
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e/g<<f-
Accounting Society of China 中国会计学会 eA;j/&qH
accounting statement 会计报表 gwZ+GA
accounting system 会计制度;会计系统 E,"b
*l.
accounting transaction 会计事项;帐务交易 ^^20vwq
accounting treatment 会计处理 UtHmM,*I
accounting year 会计年度 !xJLeQFJI]
accretion 增值;添加 [M,27
accrual 应计项目;应累算数目 &z{dr~
accrual basis 应计制;权责发生制 8,Q.t7v
accrual basis accounting 应计制会计;权责发生制会计 f=-!2#%
accrue 应累算;应计 N?Z+zN&P
accrued benefit 应累算利益 G~Q*:m
accrued charges 应计费用 \{Ox@
accrued cumulative preference share dividend 应累算的累积优先股股息 f
z/?=
accrued expenses 应累算费用 LrmtPnL
accrued interest payable 应付利息;应计未付利息
q329z>
accrued interest receivable 应收利息;应计未收利息 v)v{QNQp^
accrued right 累算权益 |1\dCE03}
accruing profit 应累算的利润 `"^@[1
accumulated fiscal reserve 累积财政储备 <
|]i
accumulated profit 累积利润;滚存溢利 soFvrl^Ql+
accumulated reserve 累积储备 ~Sn5;g8+\
accumulation of surplus income 累积收益盈余 Cz$Hk;3\6
acquired assets 既得资产 J%O[@jX1
acquisition 收购;购置;取得 qW` XA
acquisition cost 购置成本 ~0Q\Lp);
acquisition expenses 购置费用 ZIGbwL
acquisition of 100% interest 收购全部股权 X7imUy'.
acquisition of control 取得控制权 .wt>.mUH
acquisition of fixed assets 购置固定资产 ePu2t3E
acquisition of shell “买壳” CU7iva
acquisition price 收购价 ?$`1%Y9
act of God 天灾 8O;rp(N.n
acting partner 执事合伙人 qx#ghcU
active market 买卖活跃的市场;交投畅旺的市场;旺市 s`$_
active partner 积极参与的合伙人 )KTWLr;
active trading 交投活跃 4IGQ,RTB
actual circulation 实际流通 gzJ{Gau{)
actual cost 实际成本 [h2p8i'o
actual expenditure 实际开支;实际支出 eF gb6dSh
actual income 实际入息;实际收入;实际收益 M7cI$=G
actual market 现货市场 [4+a 1/^
actual price 现货价;实际价格 )=SYJ-ta<
actual profit 实际利润 :a^,Ei-&
actual quotation 实盘;实际价位;实际报价 /hA}9+/
actual year basis 按实际年度计算 =."WvBKg
actuals 实货 :Brn
RW64
actuarial investigation 精算调查 L;(3u'
actuarial principle 精算原则 u0 'pR#
m|
actuarial report 精算师报告 f@x( ,p
Actuarial Society of Hong Kong 香港精算学会 3<1HqU
actuarial valuation 精算师估值 EcS-tE4%
actuary 精算师 wTgx(LtH
ad referendum agreement 暂定协议;有待覆核的协定 ;MdK3c
ad valorem duty 从价税;按值征税 )MX1776kU
ad valorem duty system 从价税制 UU:QK{{E
ad valorem fee 从价费 dA M ilTo
ad valorem tariff 从价关税 )eedfb1
additional allowance 额外免税额 szM=U$jKq
additional amount for unexpired risk 未过期风险的额外款额 3vvFF]D5k
additional assessable profit 补加应评税利润 "351s3ff
additional assessment 补加评税 80l3.z,:
additional commitment 额外承担 )uv$tnP*
additional commitment vote 额外承担拨款 '=G<)z@k
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3!L<=X
additional dependent parent allowance 供养父母额外免税额 f^yLwRUD
additional provision 额外拨款 O.40^u~
additional stamp duty 附加印花税 &V,-W0T_
additional tax 补加税罚款;补加税款 `X]2iz
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 bMK'J
adjudged bankrupt 被裁定破产 "=5vgg3
adjudicated bankrupt 裁定破产人 J Wyoh|
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [2fiHE
adjudication of bankruptcy 裁定破产;宣告破产 Pt)}HF|u
adjudication of insolvency 裁定无力偿还债务 4>ce,*B1
adjusted actual 经调整的实数;调整后的实数
@OL3&R
adjusted current assets 经调整的流动资产;调整后的流动资产 HI`A;G]
adjusted figure 经调整的数字;调整后的数额 Tk@g9\6O9
adjusted liabilities 经调整的负债;调整后的负债 0R!}}*Ee>q
adjusted loss 经调整的亏损;调整后的亏损 /n 3&e
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 gt~2Br4
adjusted profit 经调整的利润;调整后的利润 y7L4jO9h
adjusted surplus 经调整的盈余额;调整后的盈余额
0{Ll4
adjusted value 经调整的价值;调整后的价值 =rtA{g$)+
adjustment 调整;修订;理算〔保险〕 $A!h=]
adjustment centre 调剂中心 #,9TJ:~N
adjustment lag 调整过程的时间差距;调整时差 -H]f@|AOw
adjustment mechanism 调整机制 O=?X%m #
adjustment of loss 亏损调整 #d i_V"
adjustment process 调整过程;调整程序 u2x=YUWb]
adjustment range 调整幅度 Oj|p`Dzh
administered exchange rate 受管制汇率 arH\QPaka'