A: H
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A share A股;甲类股份 I}Nd$P)>
abatement of tax 减税;减扣免税额 }ci#
>
ABN AMRO Bank N.V. 荷兰银行 HGm 3+,
above-the-line expenditure 线上项目支出;经常预算支出 "Rn3lj0
above-the-line receipt 线上项目收入;经常预算收入 %K(<$!
ABSA Asia Limited 南非联合亚洲有限公司 nKW*Y}VO
absolute change 绝对数值变更 GKN%Tv:D_
absolute expenditure 实际开支 fRg`UI4w}
absolute guideline figure 绝对准则数字 qM#R0ZUIe\
absolute interest 绝对权益 G}&Sle]
absolute order of discharge 绝对破产解除令 i4^o59}8
absolute profit margin 绝对利润幅度 2M#
r]
absolute value 实值;绝对值 )Ke*JJaq
absolutely vested interest 绝对既得权益 M\yT).>z
absorbed cost 已吸收成本;已分摊成本 :0s]U_h
absorption 吸收;分摊;合并 !rqF}d
absorption rate 吸收率;摊配率;分摊率 W6On93sa
ACB Finance Limited 亚洲商业财务有限公司 `PY>Hgb
acceptable form of reciprocity 合理的互惠条件 5:'hj$~|\1
acceptable rate 适当利率;适当汇率 h/~n\0,J/
acceptance agreement 承兑协议 B6wRg8
acceptance for honour 参加承兑 .e_cgad :
acceptor 承兑人;接受人;受票人 m0v:\?S:
acceptor for honour 参加承兑人 k0T?-iM
accident insurance 意外保险 _YcA+3ZL
Accident Insurance Association of Hong Kong 香港意外保险公会 @|Rrf*J?%
accident insurance scheme 意外保险计划 s
kg*
accident year basis 意外年度基准 &|/| ''A)
accommodation 通融;贷款 @)Ofi j
accommodation bill 通融票据;空头票据 a4irokJv#
accommodation party 汇票代发人 `uC@nJ
account balance 帐户余额;帐户结余 zN
[2YJ$
account book 帐簿 Mbjvh2z
account collected in advance 预收款项 FJ asS8
account current book 往来帐簿 ]c! ;L5
account of after-acquired property 事后取得的财产报告 Mn
)@{^
account of defaulter 拖欠帐目 lo[.&GD
account payable 应付帐款 "~D]E7Q3y
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N^3N[lD{
account receivable 应收帐款 \Gc+WpS(
account receivable report 应收帐款报表 m9/}~Y#k
account statement 结单;帐单;会计财务报表 33!oS&L
account title 帐户名称;会计科目 1Tu
*79A
accountant's report 会计师报告 % LJs
Accountant's Report Rules 会计师报告规则 qi_Jywd:w
accounting and auditing procedure 会计与审计程序;会计与核数程序 M)U{7c$c7
Accounting Arrangements 《会计安排》 L'u\w
accounting basis 会计基础 hZ.Z3`v70
accounting by Official Receiver 破产管理署署长呈交的帐目 By% =W5
Accounting Circular 《会计通告》 Uw
47LP
accounting class 会计类别 ?Wz8[u
accounting date 记帐日期;会计结算日期
EW3(cQbK
accounting for money 款项核算 \EVBwE,
Accounting Officer 会计主任 V O3x~E
accounting period 会计报告期;会计期 *8LMn
accounting policy 会计政策;会计方针 ]Ux<aiY]a
accounting practice 会计惯例 b,CaWg
accounting principle 会计准则 l8?>>.<P=
accounting record 会计记录 b j'Xg
accounting report 会计报告 Z?\2F%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B[KJR?>
Accounting Society of China 中国会计学会 ELj\[&U
accounting statement 会计报表 ^k9kJ+x^S2
accounting system 会计制度;会计系统 }K&7%N4LZ
accounting transaction 会计事项;帐务交易 ['T:ea6B
accounting treatment 会计处理 JYTP
2
accounting year 会计年度 gSh+}r<7
accretion 增值;添加 XHK70: i
accrual 应计项目;应累算数目 ariLG [:X
accrual basis 应计制;权责发生制 l(02W
accrual basis accounting 应计制会计;权责发生制会计 L31HGH2l
accrue 应累算;应计 gXjV?"^kUl
accrued benefit 应累算利益 ll C#1
accrued charges 应计费用 Vv ?-"\Z>
accrued cumulative preference share dividend 应累算的累积优先股股息 <TP=oq?I/
accrued expenses 应累算费用 !T
UrQ
accrued interest payable 应付利息;应计未付利息 .,OVzW
accrued interest receivable 应收利息;应计未收利息 [<6S%s
accrued right 累算权益 ypy
68_xyW
accruing profit 应累算的利润 C_7+a@?B
accumulated fiscal reserve 累积财政储备 v61[.oS
accumulated profit 累积利润;滚存溢利 DK$s&zf
accumulated reserve 累积储备 -q*i_r:,
accumulation of surplus income 累积收益盈余 :$n=$C-wp
acquired assets 既得资产 9<>wIl*T`
acquisition 收购;购置;取得 ` eXaT8
acquisition cost 购置成本 ]bK=FIK2
acquisition expenses 购置费用 (_"*NY0
acquisition of 100% interest 收购全部股权 Y 1t\iU
acquisition of control 取得控制权 w'UVKpG+
acquisition of fixed assets 购置固定资产 w/kt3Lw
acquisition of shell “买壳” bdc&1I$
acquisition price 收购价 Jl&-,Vjb
act of God 天灾 'L8'
'(eZ^
acting partner 执事合伙人 0}CGuws
active market 买卖活跃的市场;交投畅旺的市场;旺市 gy_>`16K
active partner 积极参与的合伙人 2'W<h)m)z
active trading 交投活跃 aXoVy&x=
actual circulation 实际流通 lGOgN!?i
actual cost 实际成本 D/Mi^5H)
actual expenditure 实际开支;实际支出 hUF5fZqii
actual income 实际入息;实际收入;实际收益 /@,j232
actual market 现货市场 {o>j6RS\
actual price 现货价;实际价格 Zd')57{
actual profit 实际利润 wf:OK[r9
actual quotation 实盘;实际价位;实际报价 eY|
actual year basis 按实际年度计算 ]VD|xm:kj
actuals 实货 r_-_a(1R:
actuarial investigation 精算调查 o<|P9#(U"
actuarial principle 精算原则 ?]}8o}G
actuarial report 精算师报告 LL3#5AA"k|
Actuarial Society of Hong Kong 香港精算学会 3 yB!M
actuarial valuation 精算师估值 8]U{;|';
actuary 精算师 =Xqc]5[i
ad referendum agreement 暂定协议;有待覆核的协定
K~| 4[\
ad valorem duty 从价税;按值征税 sk=-M8;\
ad valorem duty system 从价税制 Mw;sLsu
ad valorem fee 从价费 o
!vE~
ad valorem tariff 从价关税 MpF$xzh
additional allowance 额外免税额 L:i-BI`J
additional amount for unexpired risk 未过期风险的额外款额 <OIIoB?t
additional assessable profit 补加应评税利润 orjj'+;X
additional assessment 补加评税 Np"exFqN k
additional commitment 额外承担 ~V\D|W9
additional commitment vote 额外承担拨款 L2[f]J%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FW21 U<
additional dependent parent allowance 供养父母额外免税额 \Hn>oonph
additional provision 额外拨款 /N&CaH\;^$
additional stamp duty 附加印花税 R
wZ]),o
additional tax 补加税罚款;补加税款 T>NDSami
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 'coV^~qy
adjudged bankrupt 被裁定破产 <|SRe6m
adjudicated bankrupt 裁定破产人 'LO^<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 s]f6/x/~
adjudication of bankruptcy 裁定破产;宣告破产 m>MB7,C;N
adjudication of insolvency 裁定无力偿还债务
$7rq3y
adjusted actual 经调整的实数;调整后的实数 -@0GcUE:r
adjusted current assets 经调整的流动资产;调整后的流动资产 *q-['"f
adjusted figure 经调整的数字;调整后的数额 !X;1 }
adjusted liabilities 经调整的负债;调整后的负债 /(.mp<s0
adjusted loss 经调整的亏损;调整后的亏损 [E/\#4b
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 '*"vkgN
adjusted profit 经调整的利润;调整后的利润 5
4L\Jx
adjusted surplus 经调整的盈余额;调整后的盈余额 !& z(:d
adjusted value 经调整的价值;调整后的价值 v~@pMA$(h
adjustment 调整;修订;理算〔保险〕 'qOREN
adjustment centre 调剂中心 5'X ]k@m_
adjustment lag 调整过程的时间差距;调整时差 4*Hgv:0?kI
adjustment mechanism 调整机制 M!REygyx
adjustment of loss 亏损调整 ?'KL11@R
adjustment process 调整过程;调整程序 "O%gFye
adjustment range 调整幅度 jAm3HI
administered exchange rate 受管制汇率 /#m=*&!CB