A: ~0+<-T
yT:2*sZRc
A share A股;甲类股份 rV\G/)xL
abatement of tax 减税;减扣免税额 ,8zJD&HMx
ABN AMRO Bank N.V. 荷兰银行 bLS10^g5
above-the-line expenditure 线上项目支出;经常预算支出 jv v=
above-the-line receipt 线上项目收入;经常预算收入 >!qtue7B
ABSA Asia Limited 南非联合亚洲有限公司 z#Qe$`4&
absolute change 绝对数值变更 _<]0hC
absolute expenditure 实际开支 Syseiw
absolute guideline figure 绝对准则数字 4RctYMz
absolute interest 绝对权益 <r <{4\%}
absolute order of discharge 绝对破产解除令 5mV!mn:H:
absolute profit margin 绝对利润幅度 w;Azxcw
absolute value 实值;绝对值 ,FP0n
absolutely vested interest 绝对既得权益 T-yEn&r4)
absorbed cost 已吸收成本;已分摊成本 Ae=JG8Ht~
absorption 吸收;分摊;合并 :@5{*o
absorption rate 吸收率;摊配率;分摊率 YFu>`w^Y
ACB Finance Limited 亚洲商业财务有限公司
u`wD6&y*
acceptable form of reciprocity 合理的互惠条件 KC&XOI %
acceptable rate 适当利率;适当汇率 dSKvs"
acceptance agreement 承兑协议 P(yLRc
acceptance for honour 参加承兑 dn}EM7:Z
acceptor 承兑人;接受人;受票人 [(a3ljbRX
acceptor for honour 参加承兑人 4S*ifl
accident insurance 意外保险 phG*It}
Accident Insurance Association of Hong Kong 香港意外保险公会 =c 9nC;C
accident insurance scheme 意外保险计划 Id^q!4Th9
accident year basis 意外年度基准 S@!_{da
accommodation 通融;贷款 s)E8}-v
accommodation bill 通融票据;空头票据 a~@f,b
w
accommodation party 汇票代发人 NRG06M
account balance 帐户余额;帐户结余 k?Hd
W(HA
account book 帐簿 @C^x&Sjm
account collected in advance 预收款项 PSv 5tQhm
account current book 往来帐簿 $,O8SW.O$
account of after-acquired property 事后取得的财产报告 #-Mr3
account of defaulter 拖欠帐目 {/)i}V#RE
account payable 应付帐款 3]'ab-,Vp
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "5dke^yk0
account receivable 应收帐款 %CYo,
e
account receivable report 应收帐款报表 D1+1j:m
account statement 结单;帐单;会计财务报表 4$, W\d
account title 帐户名称;会计科目 i`f!) 1
accountant's report 会计师报告 (e5Z^9X
Accountant's Report Rules 会计师报告规则 x>mI$K(6M
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,_H H8[&
Accounting Arrangements 《会计安排》 PX?%}~
v
accounting basis 会计基础 |5`ecjb.
accounting by Official Receiver 破产管理署署长呈交的帐目 ,[p pETz
Accounting Circular 《会计通告》 PA803R74
accounting class 会计类别 d 4tL
accounting date 记帐日期;会计结算日期 !4#qaH-Q
accounting for money 款项核算 "oiN8#Hf
Accounting Officer 会计主任 |15!D
accounting period 会计报告期;会计期 z
&P1C,n)
accounting policy 会计政策;会计方针 rSt5@f?
accounting practice 会计惯例 !_3b#Caf
accounting principle 会计准则 l d#x'/
accounting record 会计记录 Wtw,YFT
accounting report 会计报告 {hOS0).(w7
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rZ+4kf6S
Accounting Society of China 中国会计学会 aaf}AIL.
accounting statement 会计报表 &`s{-<t<L
accounting system 会计制度;会计系统 NwOV2E6@OW
accounting transaction 会计事项;帐务交易 y@$E5sz
accounting treatment 会计处理 |xZu?)M4
accounting year 会计年度 VI9rezZ*
accretion 增值;添加 xv2c8g~vD
accrual 应计项目;应累算数目 b==jlYa=
accrual basis 应计制;权责发生制 @i(9
k
accrual basis accounting 应计制会计;权责发生制会计 /N%i6t<xU
accrue 应累算;应计 JW><&hY$"
accrued benefit 应累算利益 fnr8{sr.2Z
accrued charges 应计费用 ZZ{c
accrued cumulative preference share dividend 应累算的累积优先股股息 /kyO,g$9
accrued expenses 应累算费用 h*y+qk-!\g
accrued interest payable 应付利息;应计未付利息
stfniV
accrued interest receivable 应收利息;应计未收利息 &R.5t/x_
accrued right 累算权益 ed5oN^V.<
accruing profit 应累算的利润 u/|@iWK:
accumulated fiscal reserve 累积财政储备 urkuG4cY
accumulated profit 累积利润;滚存溢利 3mYW]
accumulated reserve 累积储备 "1a!]45 +
accumulation of surplus income 累积收益盈余 QGOkB
acquired assets 既得资产 /d6Rdl`w
acquisition 收购;购置;取得 ^{IZpT3
acquisition cost 购置成本 PN9vg9'
acquisition expenses 购置费用 re%XaL
acquisition of 100% interest 收购全部股权 S]%,g%6i
acquisition of control 取得控制权 W//+[
acquisition of fixed assets 购置固定资产 1 Vc_jYO@
acquisition of shell “买壳” !nJl.Y$
acquisition price 收购价 '3^ q
W
act of God 天灾 >Ho=L)u
acting partner 执事合伙人 F~E)w5?\O
active market 买卖活跃的市场;交投畅旺的市场;旺市 Z@x&
active partner 积极参与的合伙人 A9SL|9Q
active trading 交投活跃 03|nP$g
actual circulation 实际流通 YWd2
bRb
actual cost 实际成本 2uT6M%OC
actual expenditure 实际开支;实际支出 vvY?8/
actual income 实际入息;实际收入;实际收益 `{K-eHlrM9
actual market 现货市场 z}-R^"40
actual price 现货价;实际价格 (t&`m[>K
actual profit 实际利润 eJ<P
actual quotation 实盘;实际价位;实际报价 bG"FN/vg
actual year basis 按实际年度计算 `Nvhp]E
actuals 实货 !wd
wo0
actuarial investigation 精算调查 xWa[qCr
actuarial principle 精算原则 G8w @C
actuarial report 精算师报告 60%fva
Actuarial Society of Hong Kong 香港精算学会 iNi1+sm
actuarial valuation 精算师估值 sl$y&C-
actuary 精算师 52#
*{q}
ad referendum agreement 暂定协议;有待覆核的协定 Rvf{u8W
ad valorem duty 从价税;按值征税 _(gkYJ+MK
ad valorem duty system 从价税制 WW3Jxd
ad valorem fee 从价费 la)+"uW
ad valorem tariff 从价关税 s/J7z$NEU
additional allowance 额外免税额 euT=]j
additional amount for unexpired risk 未过期风险的额外款额 ^J^~5q8
additional assessable profit 补加应评税利润 I+kL;YdS
additional assessment 补加评税 cf>lY
additional commitment 额外承担 sVP\EF8PY
additional commitment vote 额外承担拨款 OPq|4
xu
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }D)eS |B
additional dependent parent allowance 供养父母额外免税额 Yyd}>+|<,
additional provision 额外拨款 0)h.[O8@>
additional stamp duty 附加印花税 u:(=gj,~x
additional tax 补加税罚款;补加税款 Ho/tCU|w
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 b0h\l#6
adjudged bankrupt 被裁定破产 @##}zku
adjudicated bankrupt 裁定破产人 x~Z7p)D_<
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =&"pG`x
adjudication of bankruptcy 裁定破产;宣告破产 t'W6Fmwkx
adjudication of insolvency 裁定无力偿还债务 fM]
nP4K`
adjusted actual 经调整的实数;调整后的实数 bL0]Yuh
adjusted current assets 经调整的流动资产;调整后的流动资产 GFbn>dY
adjusted figure 经调整的数字;调整后的数额 >#mKM%T2MJ
adjusted liabilities 经调整的负债;调整后的负债 W2$rC5|
adjusted loss 经调整的亏损;调整后的亏损 !U(S?:hvW
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 $?:IRgAr
adjusted profit 经调整的利润;调整后的利润 @(x]+*)
adjusted surplus 经调整的盈余额;调整后的盈余额 =M@)qy
adjusted value 经调整的价值;调整后的价值 9dszn^]T
adjustment 调整;修订;理算〔保险〕 vFLE%z{\o
adjustment centre 调剂中心 r:0RvWif
adjustment lag 调整过程的时间差距;调整时差 / M]P&Zb |
adjustment mechanism 调整机制 lc
fAb@}2
adjustment of loss 亏损调整 ~v/`
`s
adjustment process 调整过程;调整程序 ]moBVRd
adjustment range 调整幅度 ;{iTSsb
administered exchange rate 受管制汇率 Mx93D