A: RM\it"g
%T@ 3-V_
A share A股;甲类股份 ixF
'-
abatement of tax 减税;减扣免税额 yO Ed8
ABN AMRO Bank N.V. 荷兰银行 ZN>oz@jY
above-the-line expenditure 线上项目支出;经常预算支出 }~pT
saw
above-the-line receipt 线上项目收入;经常预算收入 q<(yNqMKP
ABSA Asia Limited 南非联合亚洲有限公司 `tA~"J$32l
absolute change 绝对数值变更 OAPR wOQ^=
absolute expenditure 实际开支 K{)N:|y%!$
absolute guideline figure 绝对准则数字 ;;rEv
5 /
absolute interest 绝对权益 z%cq%P8g
absolute order of discharge 绝对破产解除令 g a|RW0
absolute profit margin 绝对利润幅度 rlG&wX
absolute value 实值;绝对值 )RA$E`!b
absolutely vested interest 绝对既得权益 _mVq9nBEf
absorbed cost 已吸收成本;已分摊成本 Q\>9PKK
absorption 吸收;分摊;合并 gi!{y
absorption rate 吸收率;摊配率;分摊率 Ut:>'TwG
ACB Finance Limited 亚洲商业财务有限公司 ,]HH%/h
acceptable form of reciprocity 合理的互惠条件 '>dsROB->
acceptable rate 适当利率;适当汇率 S*;8z}5<\
acceptance agreement 承兑协议 \.h!'nfF
acceptance for honour 参加承兑 Uywi,9f
acceptor 承兑人;接受人;受票人 cU
<T;1VQ
acceptor for honour 参加承兑人 d
|5V"U]W;
accident insurance 意外保险 ,)%al76E
Accident Insurance Association of Hong Kong 香港意外保险公会 :SFcnYv0
accident insurance scheme 意外保险计划 iaXpe]w$n
accident year basis 意外年度基准 yZ?|u57
accommodation 通融;贷款 dqwCyYC
accommodation bill 通融票据;空头票据 j2O?]M
accommodation party 汇票代发人 mlC_E)Ed5
account balance 帐户余额;帐户结余
fNb2>1
account book 帐簿 0<f\bY02
account collected in advance 预收款项 A0{ !m
account current book 往来帐簿
dIk/vg
account of after-acquired property 事后取得的财产报告 _ dFZR
account of defaulter 拖欠帐目 W*A-CkrO
account payable 应付帐款 R
T/T+Q!
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <P&~k\BuF{
account receivable 应收帐款 {}F?eI
account receivable report 应收帐款报表 [UO?L2$&
account statement 结单;帐单;会计财务报表 ;O7CahdF
account title 帐户名称;会计科目 TR2X' `:O
accountant's report 会计师报告 "#7~}ZB
Accountant's Report Rules 会计师报告规则 "4W@p'
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]ZJu
Accounting Arrangements 《会计安排》 "[f"h
accounting basis 会计基础 cYBv}ylw}R
accounting by Official Receiver 破产管理署署长呈交的帐目 K_\fO|<k
Accounting Circular 《会计通告》 _-^bAr`z
accounting class 会计类别 C.SGm
accounting date 记帐日期;会计结算日期 q ld2<W
accounting for money 款项核算 =HJ)
!(
Accounting Officer 会计主任 Fa
accounting period 会计报告期;会计期 x!6&)T?!n
accounting policy 会计政策;会计方针 S $wx>715
accounting practice 会计惯例 q5X\wz2N
accounting principle 会计准则 !Jh/M^
accounting record 会计记录 _Wcr'*7
accounting report 会计报告 =`VA_xVu
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H(qDQqJHYy
Accounting Society of China 中国会计学会 \i
Ylh
HD
accounting statement 会计报表 sW/^82(dM
accounting system 会计制度;会计系统 CV/ei,=9
accounting transaction 会计事项;帐务交易 ?m&?BsW$)
accounting treatment 会计处理 J*)Vpk
accounting year 会计年度 5|l&` fv`
accretion 增值;添加 c.5?Q>!+
accrual 应计项目;应累算数目 \@yx;}bdI
accrual basis 应计制;权责发生制 _N`:NOM
accrual basis accounting 应计制会计;权责发生制会计 3#)I 7FG
accrue 应累算;应计 y*ae 5=6(
accrued benefit 应累算利益 T&.ZeB1
accrued charges 应计费用
D{hsa
accrued cumulative preference share dividend 应累算的累积优先股股息 *Xh)22~T
accrued expenses 应累算费用 !<!5;f8
accrued interest payable 应付利息;应计未付利息 yKJKQ9
accrued interest receivable 应收利息;应计未收利息 >;@ _TAF
accrued right 累算权益 U68o"iE
accruing profit 应累算的利润 <~9z.v7
accumulated fiscal reserve 累积财政储备 H{*~d+:ol
accumulated profit 累积利润;滚存溢利
C'bW3la
accumulated reserve 累积储备 F :"CaDk
accumulation of surplus income 累积收益盈余 #{973~uj
acquired assets 既得资产 F+.:Ry FS
acquisition 收购;购置;取得 ZA4NVt.yN
acquisition cost 购置成本 $[zy|Y(
acquisition expenses 购置费用 nic7RN?F<
acquisition of 100% interest 收购全部股权 md`PRZzj@
acquisition of control 取得控制权 2z/qbzG7
acquisition of fixed assets 购置固定资产 U=_O*n?N-d
acquisition of shell “买壳” b!W!Vvf^x
acquisition price 收购价 ByR%2_6&
act of God 天灾 sQt]Y&_/@
acting partner 执事合伙人 >kK;IF9h
active market 买卖活跃的市场;交投畅旺的市场;旺市 7CfHL;+m<4
active partner 积极参与的合伙人 %T:~N<8)
active trading 交投活跃 'J+dTs;0
actual circulation 实际流通 ?yKW^,q+
actual cost 实际成本 .ztO._J7f
actual expenditure 实际开支;实际支出 Ktrqrl^IJ
actual income 实际入息;实际收入;实际收益 <0,c{e
actual market 现货市场 r+8%oWj
actual price 现货价;实际价格 ]IQTf5n
actual profit 实际利润 Y.M^tH:
actual quotation 实盘;实际价位;实际报价 3OUZR5_$
actual year basis 按实际年度计算 n[Jpy[4g
actuals 实货 Hm=!;xAFX
actuarial investigation 精算调查 P;R`22\3
actuarial principle 精算原则 s;-(dQ{O
actuarial report 精算师报告 02Z>#AE
Actuarial Society of Hong Kong 香港精算学会 m'h`%0Tc
actuarial valuation 精算师估值 Y`@:L'j
actuary 精算师 Gi})*U]P|
ad referendum agreement 暂定协议;有待覆核的协定 8,0p14I5;
ad valorem duty 从价税;按值征税 c8qsp n
ad valorem duty system 从价税制 cPcp@Dp
ad valorem fee 从价费
hS)X`M
ad valorem tariff 从价关税 Z1j3 F
additional allowance 额外免税额 @d imZsi1
additional amount for unexpired risk 未过期风险的额外款额 d`>'<
additional assessable profit 补加应评税利润 +o]DT7W
additional assessment 补加评税 | /,XdTSy
additional commitment 额外承担 Q[t|+RNKv2
additional commitment vote 额外承担拨款 }EB/1 8
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 5[Sa7Mk
additional dependent parent allowance 供养父母额外免税额 0pT?qsM2
additional provision 额外拨款 $q`650&S*
additional stamp duty 附加印花税 0zD[mt
additional tax 补加税罚款;补加税款 XV"8R"u%Q
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
z:B4
adjudged bankrupt 被裁定破产 {j%'EJ5
adjudicated bankrupt 裁定破产人 ?Rlo<f:Mf
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2y/|/IW=
adjudication of bankruptcy 裁定破产;宣告破产 4L(/Z}(
adjudication of insolvency 裁定无力偿还债务 ^8p=g-U\
adjusted actual 经调整的实数;调整后的实数 }G,PUjg_^3
adjusted current assets 经调整的流动资产;调整后的流动资产 tOx)t$ix
adjusted figure 经调整的数字;调整后的数额 tz#Fy?pe
adjusted liabilities 经调整的负债;调整后的负债 K&2{k+w
adjusted loss 经调整的亏损;调整后的亏损 J[6`$$l0
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
X 4\
adjusted profit 经调整的利润;调整后的利润 5>{S^i~!
adjusted surplus 经调整的盈余额;调整后的盈余额 H+UA
adjusted value 经调整的价值;调整后的价值 d
tHB@\1
adjustment 调整;修订;理算〔保险〕 !]1'?8
adjustment centre 调剂中心 CmyCne
adjustment lag 调整过程的时间差距;调整时差 j9FG)0
adjustment mechanism 调整机制 I<p- o/TP
adjustment of loss 亏损调整 #bN'N@|
adjustment process 调整过程;调整程序 X6lkz*M.
adjustment range 调整幅度 .EJo9s'
administered exchange rate 受管制汇率 7[=MgnmuC