A: z[ N_3n
H!ISQ8{V
A share A股;甲类股份 2T#>66^@q
abatement of tax 减税;减扣免税额 }X*.Vv A
ABN AMRO Bank N.V. 荷兰银行 -)ag9{ *
above-the-line expenditure 线上项目支出;经常预算支出 ='|HUxFi
above-the-line receipt 线上项目收入;经常预算收入 T@H2[ 7[;
ABSA Asia Limited 南非联合亚洲有限公司 2wG4"
absolute change 绝对数值变更 vxC,
8Z
absolute expenditure 实际开支 wC[Bh^]
absolute guideline figure 绝对准则数字 1f`=U0
absolute interest 绝对权益 az ?2
absolute order of discharge 绝对破产解除令 y[@<goT
absolute profit margin 绝对利润幅度 9ApGn!`
absolute value 实值;绝对值 P(BV J_n
absolutely vested interest 绝对既得权益 6
bnuC
absorbed cost 已吸收成本;已分摊成本 ec` $2u
absorption 吸收;分摊;合并 A?sU[b6_
absorption rate 吸收率;摊配率;分摊率 (">gLr
ACB Finance Limited 亚洲商业财务有限公司 %? WmWs0
acceptable form of reciprocity 合理的互惠条件 4?^t=7N
acceptable rate 适当利率;适当汇率 g"Z X1X
acceptance agreement 承兑协议 lhA<wV1-9G
acceptance for honour 参加承兑 )vFZl]
acceptor 承兑人;接受人;受票人 NTtRz(
acceptor for honour 参加承兑人 a,N?GxK~
accident insurance 意外保险 `FM^)(wT
Accident Insurance Association of Hong Kong 香港意外保险公会 X K5qE"
accident insurance scheme 意外保险计划 s GP}>w-JZ
accident year basis 意外年度基准 U'acVcD
accommodation 通融;贷款 ;hLne0|)}
accommodation bill 通融票据;空头票据 |O]oX[~
accommodation party 汇票代发人 jHx<}<
account balance 帐户余额;帐户结余 Uwqm?]
account book 帐簿 {E~MqrX
account collected in advance 预收款项 5Cs
JghTw
account current book 往来帐簿 Vhs:X~=qL
account of after-acquired property 事后取得的财产报告 =Gq
'sy:h
account of defaulter 拖欠帐目 ZSTpA,+6
account payable 应付帐款 o=
%Fh
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Y Hv85y
account receivable 应收帐款 y[l19eU
account receivable report 应收帐款报表 ,JcQp=g
account statement 结单;帐单;会计财务报表 #?z1cgCg
account title 帐户名称;会计科目 ^vJ PeoW
accountant's report 会计师报告 F W # S.<
Accountant's Report Rules 会计师报告规则 J
dDP
accounting and auditing procedure 会计与审计程序;会计与核数程序 -R;.Md_
Accounting Arrangements 《会计安排》 !Fz9\
|
accounting basis 会计基础 x6ig,N~AO
accounting by Official Receiver 破产管理署署长呈交的帐目 <Zc:
Accounting Circular 《会计通告》 fodr1M4J
accounting class 会计类别 Ir*,fyl
accounting date 记帐日期;会计结算日期 F=hf
bCF5x
accounting for money 款项核算 uv2!][
Accounting Officer 会计主任 8F<Qc*'
accounting period 会计报告期;会计期 8P 3EQY-
accounting policy 会计政策;会计方针 s.rS06x
accounting practice 会计惯例 tp.qh]2c
accounting principle 会计准则 {=,?]Z+
accounting record 会计记录 eb)S<%R/
accounting report 会计报告 h<9h
2
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 V\kf6E
Accounting Society of China 中国会计学会 d%9r"=/
accounting statement 会计报表 qfY.X&]PU
accounting system 会计制度;会计系统 'C~NQ{1TV
accounting transaction 会计事项;帐务交易 V&_5q`L
accounting treatment 会计处理 (*%+!PS
accounting year 会计年度 [pmZ0/l
accretion 增值;添加 n\ma5"n0=\
accrual 应计项目;应累算数目 1GW=QbO 6
accrual basis 应计制;权责发生制 3yXF|
yV
accrual basis accounting 应计制会计;权责发生制会计 VbtFM=Dg
accrue 应累算;应计 4kA/W0 VG
accrued benefit 应累算利益 /s=TLPm
accrued charges 应计费用 -{ZTp8P>
accrued cumulative preference share dividend 应累算的累积优先股股息 cJm!3X
accrued expenses 应累算费用 CPGXwM=
accrued interest payable 应付利息;应计未付利息 )E^4\3^:
accrued interest receivable 应收利息;应计未收利息 y-"*[5{W
accrued right 累算权益 -)?~5
Z
accruing profit 应累算的利润 =5LtEgHU
accumulated fiscal reserve 累积财政储备 3u7E?*{sH
accumulated profit 累积利润;滚存溢利 F#iLMO&Q
accumulated reserve 累积储备 _qmBPUx
accumulation of surplus income 累积收益盈余 Xig+[2zS
acquired assets 既得资产 }qW%=;!
acquisition 收购;购置;取得 ;'pEzz?k"
acquisition cost 购置成本 }{Lf 4|8
acquisition expenses 购置费用 $;+B)#
acquisition of 100% interest 收购全部股权 [(`T*c.#.X
acquisition of control 取得控制权 i<1w*yu
acquisition of fixed assets 购置固定资产 (>>pla^
acquisition of shell “买壳” &tQ,2RT
acquisition price 收购价 f b_tda",}
act of God 天灾 $Kb-mFR
acting partner 执事合伙人 GA6Z{U{XS
active market 买卖活跃的市场;交投畅旺的市场;旺市 r#]gAG4t\
active partner 积极参与的合伙人 w]) bQ7)
active trading 交投活跃 Z[AJat@H
actual circulation 实际流通 *H&a_s/{Nb
actual cost 实际成本 ez86+
actual expenditure 实际开支;实际支出 ; ZL<7tLDb
actual income 实际入息;实际收入;实际收益 Cz?N[dhh
actual market 现货市场 "a`0s_F,^
actual price 现货价;实际价格 P}&7G-
actual profit 实际利润 >H5BY9]I
actual quotation 实盘;实际价位;实际报价 q&Q* gEFK
actual year basis 按实际年度计算 }PyAmh$@
actuals 实货 Ua V9T:)x
actuarial investigation 精算调查 =t&B8+6
actuarial principle 精算原则 g;v{JB
actuarial report 精算师报告 68)z`JI|<)
Actuarial Society of Hong Kong 香港精算学会 ~@BV
actuarial valuation 精算师估值 \fU{$
actuary 精算师 .m/Lon E
ad referendum agreement 暂定协议;有待覆核的协定 =[t( [DG
ad valorem duty 从价税;按值征税 \#2,1W@
ad valorem duty system 从价税制 x;Dr40wD@y
ad valorem fee 从价费 52l|
ad valorem tariff 从价关税 _ZzPy;[i?
additional allowance 额外免税额 5:CC\!&QBV
additional amount for unexpired risk 未过期风险的额外款额 tI{
n!
additional assessable profit 补加应评税利润 &!/L^Y*+
additional assessment 补加评税 IDE@{Dy
additional commitment 额外承担 Qh/yPOSm:
additional commitment vote 额外承担拨款 s4MP!n?gB
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $./JA)`
additional dependent parent allowance 供养父母额外免税额 k%NY,(:(
additional provision 额外拨款 w:'$Uf8]
additional stamp duty 附加印花税 wm*`
additional tax 补加税罚款;补加税款 9Wx q
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
$hn_4$
adjudged bankrupt 被裁定破产 :
[aUpX=
adjudicated bankrupt 裁定破产人 3$l'>v+5{
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )5d&K8@
adjudication of bankruptcy 裁定破产;宣告破产 N;-+)=M,rf
adjudication of insolvency 裁定无力偿还债务 F2oY_mA
adjusted actual 经调整的实数;调整后的实数 _rs!6tp
adjusted current assets 经调整的流动资产;调整后的流动资产 mN3%;$ND7
adjusted figure 经调整的数字;调整后的数额 ;c:vzF~Q
adjusted liabilities 经调整的负债;调整后的负债 #5G!lbH
adjusted loss 经调整的亏损;调整后的亏损 RS<c&{?
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 &}:Hp9n
adjusted profit 经调整的利润;调整后的利润 o0s+ roiD
adjusted surplus 经调整的盈余额;调整后的盈余额 T"9`[Lzva
adjusted value 经调整的价值;调整后的价值 $3Wl~
G}
adjustment 调整;修订;理算〔保险〕 r1ctW#\~8
adjustment centre 调剂中心 0
"pm7
adjustment lag 调整过程的时间差距;调整时差 VC>K
W{&J0
adjustment mechanism 调整机制 ;13lu1
adjustment of loss 亏损调整 <diI*H<G
adjustment process 调整过程;调整程序 RF g$N@g,
adjustment range 调整幅度 te" 8ZmJ
administered exchange rate 受管制汇率 -U%wLkf|