A: bL1m'^r
9
v?l
A share A股;甲类股份 EzpFOqJG
abatement of tax 减税;减扣免税额 (=c1
ABN AMRO Bank N.V. 荷兰银行 0.Vi97`
above-the-line expenditure 线上项目支出;经常预算支出 YGk9b+`
above-the-line receipt 线上项目收入;经常预算收入 !SxG(*u
ABSA Asia Limited 南非联合亚洲有限公司 0L#/lDNk
absolute change 绝对数值变更 4W;S=#1
absolute expenditure 实际开支 |"]PCb)!
absolute guideline figure 绝对准则数字 .=c<>/
0
absolute interest 绝对权益 ;Vu5p#,O<M
absolute order of discharge 绝对破产解除令 41Ve
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absolute profit margin 绝对利润幅度 P^)q=A8Z#
absolute value 实值;绝对值 ke%pZ7{u
absolutely vested interest 绝对既得权益 $,27pkwHeW
absorbed cost 已吸收成本;已分摊成本 _#C()Ro*P
absorption 吸收;分摊;合并 $yu?.b
9H#
absorption rate 吸收率;摊配率;分摊率 Hd &{d+B
ACB Finance Limited 亚洲商业财务有限公司 XP3xJm3
acceptable form of reciprocity 合理的互惠条件 _O]xey^r
acceptable rate 适当利率;适当汇率 nxo+?:**
acceptance agreement 承兑协议 %,U
PJn
acceptance for honour 参加承兑 GF$`BGW
acceptor 承兑人;接受人;受票人 w>e
s
acceptor for honour 参加承兑人 ~*.-
accident insurance 意外保险 rs;r
$
Accident Insurance Association of Hong Kong 香港意外保险公会 u2iXJmM*
accident insurance scheme 意外保险计划 6b=q-0yj
accident year basis 意外年度基准 eu#'SXSC
F
accommodation 通融;贷款 GTl
xq%?b
accommodation bill 通融票据;空头票据 GJA`l8`SQ
accommodation party 汇票代发人 ,wAz^cK|
account balance 帐户余额;帐户结余 z#6?8y2-
account book 帐簿 PXk?a
J
account collected in advance 预收款项 F]+~x/!
account current book 往来帐簿 SA"8!soY3
account of after-acquired property 事后取得的财产报告 A1i!F?X
account of defaulter 拖欠帐目 I)SG wt-
account payable 应付帐款 y 1\'(1
account payee only [A/C payee only] 只可转帐;存入收款人帐户 oBQm05x"
account receivable 应收帐款 >BVoHt~;
account receivable report 应收帐款报表 +.yT/y "
account statement 结单;帐单;会计财务报表 h6D^G5i
account title 帐户名称;会计科目 k G0Yh2;#
accountant's report 会计师报告 :iF%cy.
Accountant's Report Rules 会计师报告规则 # Su~`]
accounting and auditing procedure 会计与审计程序;会计与核数程序 n/4i|-^
Accounting Arrangements 《会计安排》 t^tmz PWA
accounting basis 会计基础
jN*:QI
accounting by Official Receiver 破产管理署署长呈交的帐目 f 2YLk
Accounting Circular 《会计通告》 R.9V,R5
accounting class 会计类别 N.do "
accounting date 记帐日期;会计结算日期 OFU/gaO~
accounting for money 款项核算 7^6uG6
Accounting Officer 会计主任 ci9R.U)
accounting period 会计报告期;会计期 9 ;i\g=
accounting policy 会计政策;会计方针 |CFRJN-J"
accounting practice 会计惯例 ~Nc
Q1.
accounting principle 会计准则 }T_Te?<&
accounting record 会计记录 F>hZ{
accounting report 会计报告 q(M:QWA q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e^1uVN
Accounting Society of China 中国会计学会 k@mVxnC
accounting statement 会计报表 w n|]{Ww35
accounting system 会计制度;会计系统 {FO$yw=>
accounting transaction 会计事项;帐务交易 uBrMk
accounting treatment 会计处理 @R|'X
accounting year 会计年度 eOT+'[3"
accretion 增值;添加 V@-)\RZm
accrual 应计项目;应累算数目 Xd
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accrual basis 应计制;权责发生制 R9+jW'[K
accrual basis accounting 应计制会计;权责发生制会计 Ah69
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accrue 应累算;应计 #U
mF-c
accrued benefit 应累算利益 ?#A]{l
accrued charges 应计费用 eGL1
accrued cumulative preference share dividend 应累算的累积优先股股息 ,F6=b/eZ
accrued expenses 应累算费用 E0n6$5Uc?
accrued interest payable 应付利息;应计未付利息 2/
rt@{V(
accrued interest receivable 应收利息;应计未收利息 i]{1^pKq
accrued right 累算权益 ;E^K.6
accruing profit 应累算的利润 X;F8_+Np
accumulated fiscal reserve 累积财政储备 Q,T"Zd Q
accumulated profit 累积利润;滚存溢利 zmuMWT;
accumulated reserve 累积储备 ),:c+~@@kT
accumulation of surplus income 累积收益盈余
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acquired assets 既得资产 26?W
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acquisition 收购;购置;取得 DL^o_61
acquisition cost 购置成本 y]
oaO+
acquisition expenses 购置费用 cf_|nL#9
acquisition of 100% interest 收购全部股权 _*M42<wcO
acquisition of control 取得控制权 -_OS%ARa
acquisition of fixed assets 购置固定资产 .wA+S8}S
acquisition of shell “买壳” 72uz<i!&$
acquisition price 收购价 /UcV
act of God 天灾 DE$q+j0P
acting partner 执事合伙人 :nN1e
active market 买卖活跃的市场;交投畅旺的市场;旺市 u^Ku;RQo
active partner 积极参与的合伙人 K kW;-{c
active trading 交投活跃 iRo.RU8>
actual circulation 实际流通 G6P)C##ibn
actual cost 实际成本 VXBY8;+Yp
actual expenditure 实际开支;实际支出 :'L2J
actual income 实际入息;实际收入;实际收益 F'}'(t+oAm
actual market 现货市场 Df=dt
actual price 现货价;实际价格 W<ZK,kv
actual profit 实际利润 {~GYj%-^
actual quotation 实盘;实际价位;实际报价 Xr63?N
actual year basis 按实际年度计算 aVs(EHF
actuals 实货 RprKm'b8x`
actuarial investigation 精算调查 }GMbBZ:nKK
actuarial principle 精算原则 %q
;jVj[
actuarial report 精算师报告 S{]7C?4`
Actuarial Society of Hong Kong 香港精算学会 uP3_FX:
e
actuarial valuation 精算师估值 6d[_G$'nk
actuary 精算师 f"u*D,/sS
ad referendum agreement 暂定协议;有待覆核的协定 `^JJ&)4iv
ad valorem duty 从价税;按值征税 j1 q[2'
ad valorem duty system 从价税制 n%^ LPD
ad valorem fee 从价费 TcTM]ixr
ad valorem tariff 从价关税 #m{{a]zm^
additional allowance 额外免税额 /
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additional amount for unexpired risk 未过期风险的额外款额 1LJuCI=~
additional assessable profit 补加应评税利润 tY${M^^<J
additional assessment 补加评税 _m
vxsG
additional commitment 额外承担 8b.u'r174
additional commitment vote 额外承担拨款 /^{BUo
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hVT~~n`Rj
additional dependent parent allowance 供养父母额外免税额 jxaD&4Fs8
additional provision 额外拨款 i@5[FC
additional stamp duty 附加印花税 `O?TUQGR
additional tax 补加税罚款;补加税款 WO4=Mte?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 qSqI7ptA\
adjudged bankrupt 被裁定破产
X=JmF97
adjudicated bankrupt 裁定破产人 |s#'dS;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1(Y7mM8\
adjudication of bankruptcy 裁定破产;宣告破产 1be %G [*
adjudication of insolvency 裁定无力偿还债务 HjqB^|z
adjusted actual 经调整的实数;调整后的实数 r"2V
adjusted current assets 经调整的流动资产;调整后的流动资产 OJN2z
adjusted figure 经调整的数字;调整后的数额 =p^He!
adjusted liabilities 经调整的负债;调整后的负债 PjT=$]
adjusted loss 经调整的亏损;调整后的亏损 87)zCq
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 /yz=Cj oz
adjusted profit 经调整的利润;调整后的利润 8[CB>-9
adjusted surplus 经调整的盈余额;调整后的盈余额 4h!f/aF'
adjusted value 经调整的价值;调整后的价值 (
iJ1
;x
adjustment 调整;修订;理算〔保险〕 jN-vY<?h]
adjustment centre 调剂中心 U-k+9f 0
adjustment lag 调整过程的时间差距;调整时差 ,:fl?x.X
adjustment mechanism 调整机制 2$_9cF Wm
adjustment of loss 亏损调整 |6UtW{2I/
adjustment process 调整过程;调整程序 E5el?=,i
adjustment range 调整幅度 \~d";~Y`
administered exchange rate 受管制汇率 M/?KV9Xk2