A: 2%DSUv:H%
X&tF;<m^
A share A股;甲类股份 9P1OP Xv*p
abatement of tax 减税;减扣免税额 u
1>2v
ABN AMRO Bank N.V. 荷兰银行 0M_ DB=
above-the-line expenditure 线上项目支出;经常预算支出 LdYB7T,
above-the-line receipt 线上项目收入;经常预算收入 k|e7a2Wwt
ABSA Asia Limited 南非联合亚洲有限公司 CuaVb1r
absolute change 绝对数值变更 H*d9l2,KZS
absolute expenditure 实际开支 lUOF4U&r
absolute guideline figure 绝对准则数字 Kf bb)?
absolute interest 绝对权益 =:xW>@bh|
absolute order of discharge 绝对破产解除令 aB_F9;IR
absolute profit margin 绝对利润幅度 kYzIp
absolute value 实值;绝对值 F|'>NL-=
absolutely vested interest 绝对既得权益 Yz<3JRw
absorbed cost 已吸收成本;已分摊成本 z6KCv(zvB
absorption 吸收;分摊;合并 , Rk9N
absorption rate 吸收率;摊配率;分摊率 \o z#l'z
ACB Finance Limited 亚洲商业财务有限公司 5Mro
Nr
acceptable form of reciprocity 合理的互惠条件 /K+r?
]kf
acceptable rate 适当利率;适当汇率 sQYkQ81
acceptance agreement 承兑协议 J?*1*h
acceptance for honour 参加承兑 vNyf64)
acceptor 承兑人;接受人;受票人 !{ y@od@T
acceptor for honour 参加承兑人 tIWmp30S
accident insurance 意外保险 ux=w!y;}
Accident Insurance Association of Hong Kong 香港意外保险公会 !S$:*5=&
accident insurance scheme 意外保险计划 h0(BO*cy
accident year basis 意外年度基准 J4k=A7^N
accommodation 通融;贷款 bBiE
accommodation bill 通融票据;空头票据 hCi 60%g/n
accommodation party 汇票代发人 2]z8:a
account balance 帐户余额;帐户结余 >@U*~Nz
account book 帐簿 W =D4r
account collected in advance 预收款项 /
kF)
account current book 往来帐簿 sfpZc7
account of after-acquired property 事后取得的财产报告 8EZ$g<
}
account of defaulter 拖欠帐目 S8kCp;
account payable 应付帐款 [8
Y:65
account payee only [A/C payee only] 只可转帐;存入收款人帐户 BGvre'67
account receivable 应收帐款 _('=b/
account receivable report 应收帐款报表 ^%d\q
d`
account statement 结单;帐单;会计财务报表 9e<.lb^tP
account title 帐户名称;会计科目
ncZ+gzK|"
accountant's report 会计师报告 K%,2=.
Accountant's Report Rules 会计师报告规则 Me r/G2#
&
accounting and auditing procedure 会计与审计程序;会计与核数程序 /fKx}}g)
Accounting Arrangements 《会计安排》 xipU8'ac/
accounting basis 会计基础 0.\/\V:H6
accounting by Official Receiver 破产管理署署长呈交的帐目 ZJnYIK
Accounting Circular 《会计通告》 -"R2
accounting class 会计类别 4R#chQ
accounting date 记帐日期;会计结算日期 YDIG,%uv
accounting for money 款项核算 .6ylZ
Accounting Officer 会计主任
Y[ j6u\y
accounting period 会计报告期;会计期 +vw\y
accounting policy 会计政策;会计方针 uF X#`^r`
accounting practice 会计惯例 XD!W: uvb
accounting principle 会计准则 P9/q|>F
accounting record 会计记录 )\1@V+!E%
accounting report 会计报告 TtK[nP
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ])[[ V!1
Accounting Society of China 中国会计学会 Z]A{ d[
accounting statement 会计报表 N+9VYH"*
accounting system 会计制度;会计系统 S50k>_a;
accounting transaction 会计事项;帐务交易 ^a/gBC82x
accounting treatment 会计处理 mu\6z_e
accounting year 会计年度 1NbG>E#Ol
accretion 增值;添加 zv|2:4H
accrual 应计项目;应累算数目 gIo@Pm
accrual basis 应计制;权责发生制 C1V|0hu
accrual basis accounting 应计制会计;权责发生制会计 2+RUTOv/d
accrue 应累算;应计 eln)BW#
accrued benefit 应累算利益 ^\hG"5#
accrued charges 应计费用 wVvF^VHV^
accrued cumulative preference share dividend 应累算的累积优先股股息 [xK3F+
accrued expenses 应累算费用 tl[Uw[
accrued interest payable 应付利息;应计未付利息 ZFA`s
qT
accrued interest receivable 应收利息;应计未收利息 %Si6]3-^@
accrued right 累算权益 6{@w="VT
accruing profit 应累算的利润 L\37xJo
accumulated fiscal reserve 累积财政储备 T tfo^ksw
accumulated profit 累积利润;滚存溢利 xI{)6t$`
accumulated reserve 累积储备 J9..P&c\
accumulation of surplus income 累积收益盈余 ^8]NxV@l
acquired assets 既得资产 v|Pv 03%?7
acquisition 收购;购置;取得 ;/bewivNJ
acquisition cost 购置成本 gl~ecc
acquisition expenses 购置费用 t DO=P
c
acquisition of 100% interest 收购全部股权 PoHg,n]
acquisition of control 取得控制权 `oAW7q)~
acquisition of fixed assets 购置固定资产 <S5BDk
acquisition of shell “买壳” R1s`z|?
acquisition price 收购价 V~UN
act of God 天灾 UI0(=>L
acting partner 执事合伙人 xn?a. 3b'
active market 买卖活跃的市场;交投畅旺的市场;旺市 d}Xr}
active partner 积极参与的合伙人 M5i%jZk
active trading 交投活跃 W1WYej"
actual circulation 实际流通 9,c(ysv"
actual cost 实际成本 N(O9&L*4fm
actual expenditure 实际开支;实际支出 Cw~q4A6'
actual income 实际入息;实际收入;实际收益 oF vfCrd
actual market 现货市场 ]q\b,)4
e
actual price 现货价;实际价格 E}%B;"b/Tj
actual profit 实际利润
nI[os
actual quotation 实盘;实际价位;实际报价 l\f*d6o
actual year basis 按实际年度计算 hz{`h
actuals 实货 *}Xf!"I#]N
actuarial investigation 精算调查 M
+-*QyCFK
actuarial principle 精算原则 J.3u^~zy
actuarial report 精算师报告 # ' =a=8-$
Actuarial Society of Hong Kong 香港精算学会 'Oxy$U
actuarial valuation 精算师估值 O6@j &*jS
actuary 精算师 Ih@61>X.o*
ad referendum agreement 暂定协议;有待覆核的协定 !'Ak&j1:`
ad valorem duty 从价税;按值征税 at @G/?
ad valorem duty system 从价税制 )tG\vk=@
ad valorem fee 从价费 %Wg'i!?cB
ad valorem tariff 从价关税 {0r0\D>bw
additional allowance 额外免税额 t1]K<>g
additional amount for unexpired risk 未过期风险的额外款额 UJ%R
additional assessable profit 补加应评税利润 b jy Zk_\
additional assessment 补加评税 -6Z\qxKqZ
additional commitment 额外承担 evenq$
H
additional commitment vote 额外承担拨款 1eA7>$w}[
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~cWAl,(B<F
additional dependent parent allowance 供养父母额外免税额 #OZ>V3k
additional provision 额外拨款 \S_Ou
additional stamp duty 附加印花税 Cwr~HY
additional tax 补加税罚款;补加税款 "<6G6?sz
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 '|ad_M
adjudged bankrupt 被裁定破产 #HYr0Tw6`
adjudicated bankrupt 裁定破产人 e4-@f%5
adjudication fee 裁定费;评定印花税额手续费;评估契据费 FW.7'7G@n
adjudication of bankruptcy 裁定破产;宣告破产 ?xA:@:l/
adjudication of insolvency 裁定无力偿还债务 XWDL5K
adjusted actual 经调整的实数;调整后的实数 M\vwI"
adjusted current assets 经调整的流动资产;调整后的流动资产 ,y1PbA0m
adjusted figure 经调整的数字;调整后的数额 }I2wjO
adjusted liabilities 经调整的负债;调整后的负债 [<7@{
;r
adjusted loss 经调整的亏损;调整后的亏损
z__E
Yh
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 JELTo u
adjusted profit 经调整的利润;调整后的利润 $yN{-T"
adjusted surplus 经调整的盈余额;调整后的盈余额 D{!6Y*d6&s
adjusted value 经调整的价值;调整后的价值 +00b)TF
adjustment 调整;修订;理算〔保险〕
A_V]yP
adjustment centre 调剂中心 !1rlN8w(qr
adjustment lag 调整过程的时间差距;调整时差 {SOr#{1z*
adjustment mechanism 调整机制 +ndaL
hj'
adjustment of loss 亏损调整 :8I9\eet3
adjustment process 调整过程;调整程序 Q}`0W[a
~
adjustment range 调整幅度 r`=+ L-!
administered exchange rate 受管制汇率 #r$cyV!k