A: umn^QZ,
<ft9B05*
A share A股;甲类股份 Y\\nJuJo
abatement of tax 减税;减扣免税额
N)Kr4GC
ABN AMRO Bank N.V. 荷兰银行 zD-8#H35X"
above-the-line expenditure 线上项目支出;经常预算支出 =upP3rw
above-the-line receipt 线上项目收入;经常预算收入 dq(L1y870
ABSA Asia Limited 南非联合亚洲有限公司 R/|{?:r?:x
absolute change 绝对数值变更 0+i,,^x.
absolute expenditure 实际开支 E=trJge
absolute guideline figure 绝对准则数字 !2I wuru
absolute interest 绝对权益 1]`HX=cl
absolute order of discharge 绝对破产解除令 _S1uJ~j;E
absolute profit margin 绝对利润幅度 nJg2O@mRJ
absolute value 实值;绝对值 #ySx$WT;
absolutely vested interest 绝对既得权益 Q6>( Z
absorbed cost 已吸收成本;已分摊成本 XS/TYdXB8
absorption 吸收;分摊;合并 <2d@\"AoHE
absorption rate 吸收率;摊配率;分摊率 zy;w07-
)
ACB Finance Limited 亚洲商业财务有限公司 bf(&N-"A
acceptable form of reciprocity 合理的互惠条件 HArYL
}l
acceptable rate 适当利率;适当汇率 MEUqQ4/Gl
acceptance agreement 承兑协议 3Gv
i!h7
acceptance for honour 参加承兑 RfRaWbn
acceptor 承兑人;接受人;受票人 oFp&j@`k8j
acceptor for honour 参加承兑人 itvdzPO
accident insurance 意外保险 %L.+r!.
Accident Insurance Association of Hong Kong 香港意外保险公会 bnQO}G
accident insurance scheme 意外保险计划 &r%3)Z8Et
accident year basis 意外年度基准 DBDfBb
accommodation 通融;贷款 4/|=0TC;
accommodation bill 通融票据;空头票据 ~!kbB4`WK
accommodation party 汇票代发人 .`].\Zykf
account balance 帐户余额;帐户结余 :g";p.
~=
account book 帐簿 I),8EEf\
account collected in advance 预收款项 ZeZwzH)BD
account current book 往来帐簿 8{u01\0}
account of after-acquired property 事后取得的财产报告 &@-glF5
account of defaulter 拖欠帐目 'h6RZKG T
account payable 应付帐款 %-CC_R|0$
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }Jfo(j
account receivable 应收帐款 R&0l4g-4>
account receivable report 应收帐款报表 h@d
m:=ul
account statement 结单;帐单;会计财务报表 Xv:IbM>
Qc
account title 帐户名称;会计科目 swrd
accountant's report 会计师报告 uX[
"w|
Accountant's Report Rules 会计师报告规则 d]]qy
accounting and auditing procedure 会计与审计程序;会计与核数程序
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Accounting Arrangements 《会计安排》 Le!I-i(aD
accounting basis 会计基础 GZo4uwG@a
accounting by Official Receiver 破产管理署署长呈交的帐目 ,}0pK\Y>$
Accounting Circular 《会计通告》 2Mda'T8
accounting class 会计类别 9iE66N>z
accounting date 记帐日期;会计结算日期 aJ5R0Y,
accounting for money 款项核算 Zpmy)W]1
Accounting Officer 会计主任 pxj"<q`nw8
accounting period 会计报告期;会计期 x3 S
accounting policy 会计政策;会计方针 x?IT#ty
accounting practice 会计惯例 :*1w;>o)n
accounting principle 会计准则 ;+U9
;
accounting record 会计记录 KX`,7-
accounting report 会计报告 Tx(R3B+u7
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '\Ub*m((1O
Accounting Society of China 中国会计学会 S SXSgp
accounting statement 会计报表 \bfHGo=
accounting system 会计制度;会计系统 &bRH(yF
accounting transaction 会计事项;帐务交易 \2jY)UrQs
accounting treatment 会计处理 H =jnCGk
accounting year 会计年度 q}jf&xUWzH
accretion 增值;添加 z0sB*5VH
accrual 应计项目;应累算数目 @!$NUY8,A#
accrual basis 应计制;权责发生制 zjmc>++<t
accrual basis accounting 应计制会计;权责发生制会计 ~CA+'e%~~
accrue 应累算;应计 _,^sI%
accrued benefit 应累算利益 \w3wh*
accrued charges 应计费用 i?>"}h
accrued cumulative preference share dividend 应累算的累积优先股股息 &ly[mBP~
accrued expenses 应累算费用 d:D2[
accrued interest payable 应付利息;应计未付利息 }W<L;yD
accrued interest receivable 应收利息;应计未收利息 Z=|@76
accrued right 累算权益 CS/-:>s%
accruing profit 应累算的利润 |1D`v9
accumulated fiscal reserve 累积财政储备 L*z;-,
accumulated profit 累积利润;滚存溢利 9O"?T7i"#
accumulated reserve 累积储备 <T wq{kt
accumulation of surplus income 累积收益盈余 >
BX_Bou
acquired assets 既得资产 oC
[g
acquisition 收购;购置;取得 v09f#t$;5
acquisition cost 购置成本 Fv
9Z'#t
acquisition expenses 购置费用 i]nE86.;
acquisition of 100% interest 收购全部股权 I9E@2[=!
acquisition of control 取得控制权 61'7b`:(hi
acquisition of fixed assets 购置固定资产 )~`
zjVx_
acquisition of shell “买壳” r!#3>F;B
acquisition price 收购价 jK =[
act of God 天灾 ^{w&&+#,q
acting partner 执事合伙人 -cKR15
active market 买卖活跃的市场;交投畅旺的市场;旺市 F,sT[C
active partner 积极参与的合伙人 z+b~#f3
active trading 交投活跃 +3C
S3fTq
actual circulation 实际流通 t]x HM
actual cost 实际成本 ciTQH (G
actual expenditure 实际开支;实际支出 +FiV!nRkZ
actual income 实际入息;实际收入;实际收益 &l Q j?]
actual market 现货市场 `&_qK~&/X
actual price 现货价;实际价格 J0#% *B
actual profit 实际利润 3 yElN.=
actual quotation 实盘;实际价位;实际报价 3
*G=U
actual year basis 按实际年度计算 ^{s)`j'I*
actuals 实货 (/Ubw4unI
actuarial investigation 精算调查 L,WKL.
actuarial principle 精算原则 ?sO_c3^7z
actuarial report 精算师报告 ^T5c^ M8o
Actuarial Society of Hong Kong 香港精算学会 6"DvdJ0MB
actuarial valuation 精算师估值 & zG=
actuary 精算师
3t,SXI@
ad referendum agreement 暂定协议;有待覆核的协定 ql#K72s
ad valorem duty 从价税;按值征税 BjH(E'K[b
ad valorem duty system 从价税制 Cdv TC`~,
ad valorem fee 从价费 >eC^]#c
ad valorem tariff 从价关税 T.pPQH__
additional allowance 额外免税额 .C#}g
additional amount for unexpired risk 未过期风险的额外款额 K)qmJ-Gub
additional assessable profit 补加应评税利润 ,Xn%-OT
additional assessment 补加评税 Rwr0$_A
additional commitment 额外承担 pTTif|c
additional commitment vote 额外承担拨款 6
8y.yX[
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +o/q@&v;Ax
additional dependent parent allowance 供养父母额外免税额 NlKnMgt~
additional provision 额外拨款 Xm*Dh#H
additional stamp duty 附加印花税 5}m2D='
additional tax 补加税罚款;补加税款 b ,cvQD
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %=]{~5f>
adjudged bankrupt 被裁定破产 ^I0SfZ'Y
adjudicated bankrupt 裁定破产人 HZ|6&9w
e
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +b{\v1b
adjudication of bankruptcy 裁定破产;宣告破产 v uJ~Lg{
adjudication of insolvency 裁定无力偿还债务 dI>oHMC
adjusted actual 经调整的实数;调整后的实数 &8;mcM//4
adjusted current assets 经调整的流动资产;调整后的流动资产 qb! vI3
adjusted figure 经调整的数字;调整后的数额 _])
1P?.
adjusted liabilities 经调整的负债;调整后的负债 H1l'\
adjusted loss 经调整的亏损;调整后的亏损 T|E ;U
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 %B~`bUHjq
adjusted profit 经调整的利润;调整后的利润 dWp4|r
adjusted surplus 经调整的盈余额;调整后的盈余额 nyIb8=f
adjusted value 经调整的价值;调整后的价值 J@Li*Ypo
adjustment 调整;修订;理算〔保险〕 o6q Qzk
adjustment centre 调剂中心 m:h]nm
adjustment lag 调整过程的时间差距;调整时差 l"cYW9
adjustment mechanism 调整机制 6G(
k{S
adjustment of loss 亏损调整 ^)
SvH
adjustment process 调整过程;调整程序 2Two|E
adjustment range 调整幅度 <q!{<(:
administered exchange rate 受管制汇率 nBNZ@nD