A: gXLZ) >+A+
r2F
A share A股;甲类股份 /0&:Yp=>
abatement of tax 减税;减扣免税额 5QFXj)hR+4
ABN AMRO Bank N.V. 荷兰银行 Dw/Gha/
above-the-line expenditure 线上项目支出;经常预算支出 <Bb<?7q$ld
above-the-line receipt 线上项目收入;经常预算收入 '[yqi1
&
ABSA Asia Limited 南非联合亚洲有限公司
b|8>eY
absolute change 绝对数值变更 mx(%tz^t
absolute expenditure 实际开支 QD;f~fZ
absolute guideline figure 绝对准则数字 'Kzr-)JS
absolute interest 绝对权益 Q @OC =
absolute order of discharge 绝对破产解除令 W*rU,F|9
absolute profit margin 绝对利润幅度 &Bz7fKCo
absolute value 实值;绝对值 dIfs8%kl
absolutely vested interest 绝对既得权益 G9y12HV
absorbed cost 已吸收成本;已分摊成本 g=g.GpFt
absorption 吸收;分摊;合并 iraRB~
absorption rate 吸收率;摊配率;分摊率 ~eV!!38
J
ACB Finance Limited 亚洲商业财务有限公司 )\D40,p
acceptable form of reciprocity 合理的互惠条件 &;h~J
S=
acceptable rate 适当利率;适当汇率 EfBVu
acceptance agreement 承兑协议 )4L%zl7
acceptance for honour 参加承兑 ['4\O43yv
acceptor 承兑人;接受人;受票人 &c<}++'h
acceptor for honour 参加承兑人 zhX`~){N6
accident insurance 意外保险 8K JQ(
Accident Insurance Association of Hong Kong 香港意外保险公会 ,[}yf#8@J
accident insurance scheme 意外保险计划 4lh
accident year basis 意外年度基准 3
+8"
accommodation 通融;贷款 51ajE2+X&
accommodation bill 通融票据;空头票据 hr!f:D
accommodation party 汇票代发人 mQ^@ \s
account balance 帐户余额;帐户结余 M$]O=2h+2
account book 帐簿 6`4W,
account collected in advance 预收款项 r0g/ :lJi
account current book 往来帐簿 e9Ul A
account of after-acquired property 事后取得的财产报告 #?$'nya*u
account of defaulter 拖欠帐目 aa0`y
account payable 应付帐款 ULNAH`{D
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Y7:Y{7E7
account receivable 应收帐款 5e/qgI)M5
account receivable report 应收帐款报表 |:e|~sism
account statement 结单;帐单;会计财务报表 }$0xt' q&
account title 帐户名称;会计科目
(+gL#/u
accountant's report 会计师报告 # +QWi0B
Accountant's Report Rules 会计师报告规则 :<t{ =0G
accounting and auditing procedure 会计与审计程序;会计与核数程序 VTJIaqw
Accounting Arrangements 《会计安排》 JwI`"$>w
accounting basis 会计基础 pe!dm}!h[
accounting by Official Receiver 破产管理署署长呈交的帐目 NO+
55n
Accounting Circular 《会计通告》 ^0`<k
accounting class 会计类别 2i7i\?<.
accounting date 记帐日期;会计结算日期 i (%tHa37
accounting for money 款项核算 orB8Q\p'
Accounting Officer 会计主任 (
*9I
p
accounting period 会计报告期;会计期 ,\S pjE
accounting policy 会计政策;会计方针 S}m$,<x
accounting practice 会计惯例 2-$bh
accounting principle 会计准则 K{zCp6
accounting record 会计记录 |YE,) kiF
accounting report 会计报告 dDqr
B-G
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c>R`jb@$N
Accounting Society of China 中国会计学会 4{*tn"y
accounting statement 会计报表 YH'$_,8peM
accounting system 会计制度;会计系统 EREolCASb
accounting transaction 会计事项;帐务交易 P>{US1t
accounting treatment 会计处理 zmB31' _
accounting year 会计年度 `sk!C7%
accretion 增值;添加 o9m
accrual 应计项目;应累算数目 ^zaKO'KcV
accrual basis 应计制;权责发生制 y^mWG1"O
accrual basis accounting 应计制会计;权责发生制会计 SLJ&{`"7
accrue 应累算;应计 jF38kj3O7
accrued benefit 应累算利益 pK6e/eC
accrued charges 应计费用 e$Xq
accrued cumulative preference share dividend 应累算的累积优先股股息 6 I
v(
accrued expenses 应累算费用 +9CEC1-l
accrued interest payable 应付利息;应计未付利息 m/YH^N0
accrued interest receivable 应收利息;应计未收利息 ]DC;+;8Jc
accrued right 累算权益 2gd<8a' '
accruing profit 应累算的利润 Ka]J^w;a
accumulated fiscal reserve 累积财政储备 9^ >M>f"
accumulated profit 累积利润;滚存溢利 mVv\bl?<
accumulated reserve 累积储备 p~Hvl3SxR
accumulation of surplus income 累积收益盈余 kgbobolA
acquired assets 既得资产 0T9@,scY
acquisition 收购;购置;取得 =zeFK_S!
acquisition cost 购置成本 }O,U2=Hw`]
acquisition expenses 购置费用 uFwU-LCe
acquisition of 100% interest 收购全部股权 :vc[/<
acquisition of control 取得控制权 -ajM5S=d*
acquisition of fixed assets 购置固定资产 V&Xi> X8
acquisition of shell “买壳” $nB-ADRu@
acquisition price 收购价 lQV|U;~D
act of God 天灾 May&@x/oMS
acting partner 执事合伙人 r-RCe3%g%
active market 买卖活跃的市场;交投畅旺的市场;旺市 *2JH_Cj`
active partner 积极参与的合伙人 "wA0 LH_
active trading 交投活跃 _\
.
actual circulation 实际流通 "El^38Ho
actual cost 实际成本 UGhW0X3k
actual expenditure 实际开支;实际支出 s<A*[
actual income 实际入息;实际收入;实际收益 ''#p47$8<d
actual market 现货市场 rQ9*J
actual price 现货价;实际价格 ,M\j%3
actual profit 实际利润 .A3DFm3 t
actual quotation 实盘;实际价位;实际报价 Y]C;T
actual year basis 按实际年度计算 HQq`pG%m6
actuals 实货 n,t6v5>88
actuarial investigation 精算调查 KxO/]
actuarial principle 精算原则 IFiTTIlT0
actuarial report 精算师报告 #|qm!aGs
Actuarial Society of Hong Kong 香港精算学会 UdT&cG
actuarial valuation 精算师估值 Eo%UuSi
actuary 精算师 %x&F4U
ad referendum agreement 暂定协议;有待覆核的协定 F\>oxttS1
ad valorem duty 从价税;按值征税 {5T0RL{\N
ad valorem duty system 从价税制 SHMl%mw
ad valorem fee 从价费 IE&
_!ce
ad valorem tariff 从价关税 MV
%Xhfk
additional allowance 额外免税额 ,LhEshf
additional amount for unexpired risk 未过期风险的额外款额 `.{U-
U\
additional assessable profit 补加应评税利润 B{s]juPG
additional assessment 补加评税 {IJ-4>
additional commitment 额外承担 6fh{lx>
additional commitment vote 额外承担拨款 }<vvxi
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mO#I nTO
additional dependent parent allowance 供养父母额外免税额 Rn
HQq'J|\
additional provision 额外拨款 bfFmTI$,
additional stamp duty 附加印花税 S8\+XJ
additional tax 补加税罚款;补加税款 q1 H=/[a
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cp$.,V
adjudged bankrupt 被裁定破产 \CcmePTN#x
adjudicated bankrupt 裁定破产人 2=>*O
adjudication fee 裁定费;评定印花税额手续费;评估契据费 XZ}de%U1
adjudication of bankruptcy 裁定破产;宣告破产 @gNpJB]V
adjudication of insolvency 裁定无力偿还债务
E]NY
(1
adjusted actual 经调整的实数;调整后的实数 cv3L&zg M
adjusted current assets 经调整的流动资产;调整后的流动资产 8KFj<N>'
adjusted figure 经调整的数字;调整后的数额 SU/G)&Mi
adjusted liabilities 经调整的负债;调整后的负债 Hw Z^D=A
adjusted loss 经调整的亏损;调整后的亏损 aC`Li^
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 yL.^ =
adjusted profit 经调整的利润;调整后的利润 l$F_"o?&S@
adjusted surplus 经调整的盈余额;调整后的盈余额 .N5'.3
adjusted value 经调整的价值;调整后的价值 ASR-a't6
adjustment 调整;修订;理算〔保险〕 g[M]
i6h2
adjustment centre 调剂中心 qYx!jA]O
adjustment lag 调整过程的时间差距;调整时差 h%'
N hV
adjustment mechanism 调整机制 [6H}/_nD
adjustment of loss 亏损调整 cST\~SUm
adjustment process 调整过程;调整程序 ! Q!&CG5l
adjustment range 调整幅度 -TgUyv.
administered exchange rate 受管制汇率 z
OtkC3hY