A: $bGD%9
z
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A share A股;甲类股份 xR908+>5
abatement of tax 减税;减扣免税额 a)9rs\Is{
ABN AMRO Bank N.V. 荷兰银行
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above-the-line expenditure 线上项目支出;经常预算支出 ]0/p 7N14
above-the-line receipt 线上项目收入;经常预算收入 |4Ha?W
ABSA Asia Limited 南非联合亚洲有限公司 9+Nw/eszO
absolute change 绝对数值变更 *{5>XH{
x
absolute expenditure 实际开支 ~>%DKJe
absolute guideline figure 绝对准则数字 U:|H9+5
absolute interest 绝对权益 &1GUi{I
absolute order of discharge 绝对破产解除令 5f{|"LG&
absolute profit margin 绝对利润幅度 #J$qa Ul
absolute value 实值;绝对值 =nVmthGw
absolutely vested interest 绝对既得权益 GDPo`#~
absorbed cost 已吸收成本;已分摊成本 Vk7=7%xW
absorption 吸收;分摊;合并 =Od>;|]m
absorption rate 吸收率;摊配率;分摊率 ~m`!;rE
ACB Finance Limited 亚洲商业财务有限公司 Fe$/t(
acceptable form of reciprocity 合理的互惠条件 >n!ni(
acceptable rate 适当利率;适当汇率 h^M^7S
acceptance agreement 承兑协议 1r571B*O
acceptance for honour 参加承兑 HomN/wKh
acceptor 承兑人;接受人;受票人 R]QpMj%o
acceptor for honour 参加承兑人 sR*Nq5F#9
accident insurance 意外保险 \9/1L?@
Accident Insurance Association of Hong Kong 香港意外保险公会 N[k<@Q?*a
accident insurance scheme 意外保险计划 )+Y&4Qu
accident year basis 意外年度基准 nb+m.X
accommodation 通融;贷款 `=
"v>qN2\
accommodation bill 通融票据;空头票据 h0VzI
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accommodation party 汇票代发人 >o[|"oLO
account balance 帐户余额;帐户结余 r4;Bu<PQN1
account book 帐簿 T:!MBWYe |
account collected in advance 预收款项 @Fx@5e
account current book 往来帐簿 #WufZ18#
account of after-acquired property 事后取得的财产报告 vWY(% Q,
account of defaulter 拖欠帐目 @]'SeiNp
account payable 应付帐款 9*}gl3y
account payee only [A/C payee only] 只可转帐;存入收款人帐户 X+ f9q0
account receivable 应收帐款 .>]N+:O
account receivable report 应收帐款报表 c> G@+
account statement 结单;帐单;会计财务报表 nNn56&N]
account title 帐户名称;会计科目 xm H-!Da
accountant's report 会计师报告 )U(u>SV(\
Accountant's Report Rules 会计师报告规则 T;?+kC3
accounting and auditing procedure 会计与审计程序;会计与核数程序 fLB1)kTS
Accounting Arrangements 《会计安排》 AcC8)xRpk4
accounting basis 会计基础 4}yE+dRUK:
accounting by Official Receiver 破产管理署署长呈交的帐目 s AE9<(g&@
Accounting Circular 《会计通告》 b!a
%YLL
accounting class 会计类别 X?dfcS*!n
accounting date 记帐日期;会计结算日期 3"rkko?A
accounting for money 款项核算 v>-YuS
Accounting Officer 会计主任 DQgH_!
accounting period 会计报告期;会计期 cZ<
\
accounting policy 会计政策;会计方针 GGE[{Gb9
accounting practice 会计惯例 >XE`h9
accounting principle 会计准则
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accounting record 会计记录 a%K}j\M
accounting report 会计报告 Tsz
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eXzXd*$S
Accounting Society of China 中国会计学会 y1C/v:;
accounting statement 会计报表 arj$dAW
accounting system 会计制度;会计系统 rn" pKUd
accounting transaction 会计事项;帐务交易 /V^sJ($V$~
accounting treatment 会计处理 g6euXI
accounting year 会计年度 Y@} FL;3
accretion 增值;添加 a[C&e,)}
accrual 应计项目;应累算数目 %v4
[{ =fE
accrual basis 应计制;权责发生制 frH)_ YJ%
accrual basis accounting 应计制会计;权责发生制会计
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accrue 应累算;应计 xo~g78jm7,
accrued benefit 应累算利益 )Au&kd-W@(
accrued charges 应计费用 >saI+u'o
accrued cumulative preference share dividend 应累算的累积优先股股息 3j*'HST
accrued expenses 应累算费用 1xTTJyoq
accrued interest payable 应付利息;应计未付利息 !F7: i
accrued interest receivable 应收利息;应计未收利息 n,nisS
accrued right 累算权益 Q!$IQJ]|Y
accruing profit 应累算的利润 2R`u[
accumulated fiscal reserve 累积财政储备 [ud|dwP"
accumulated profit 累积利润;滚存溢利 )iSy@*nY
accumulated reserve 累积储备 Kbas-</Si
accumulation of surplus income 累积收益盈余 -
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acquired assets 既得资产 8"M<{72U]
acquisition 收购;购置;取得 8p=>?wG
acquisition cost 购置成本 oVkr3KZ
acquisition expenses 购置费用 f z%tA39m
acquisition of 100% interest 收购全部股权 d8:C3R
acquisition of control 取得控制权 Qp!J:YV
acquisition of fixed assets 购置固定资产 kp`0erJqw
acquisition of shell “买壳” Y:pRcO.4g
acquisition price 收购价 2Xgx*'t\
act of God 天灾 x/ I;nMY
acting partner 执事合伙人 ;0j*>fb\q7
active market 买卖活跃的市场;交投畅旺的市场;旺市 0&$xX!]
active partner 积极参与的合伙人 YMu)
active trading 交投活跃 0QoLS|voA/
actual circulation 实际流通 @^CG[:|
actual cost 实际成本 lzfDH=&
actual expenditure 实际开支;实际支出 O71BM@2<
actual income 实际入息;实际收入;实际收益 ragSy8M
actual market 现货市场 rzV"Dm$'
actual price 现货价;实际价格 7) 0q--B
actual profit 实际利润 xOIg|2^8
actual quotation 实盘;实际价位;实际报价 7;xKy'B\
actual year basis 按实际年度计算 \n0gTwiO%
actuals 实货 XS|mKuMcC
actuarial investigation 精算调查 3bts7<K=
actuarial principle 精算原则 |<Bpv{]P
actuarial report 精算师报告 4oJ$dN
Actuarial Society of Hong Kong 香港精算学会 h5!d
actuarial valuation 精算师估值 -+P7:4/
actuary 精算师 QUp?i
ad referendum agreement 暂定协议;有待覆核的协定 &<h?''nCy
ad valorem duty 从价税;按值征税 c[{UI
ad valorem duty system 从价税制 /"MJkM.~E
ad valorem fee 从价费 C1 {ZW~"YI
ad valorem tariff 从价关税 RbAt3k;y
additional allowance 额外免税额 {!t=n
additional amount for unexpired risk 未过期风险的额外款额 q^6N+ ^}QN
additional assessable profit 补加应评税利润 PP-kz;|
additional assessment 补加评税 .e$%[)D
additional commitment 额外承担 sR!+d:LJ4
additional commitment vote 额外承担拨款 s3< F
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T6=-hA^A
additional dependent parent allowance 供养父母额外免税额 %MuaW(I o
additional provision 额外拨款 }
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additional stamp duty 附加印花税 %uuH^ A
additional tax 补加税罚款;补加税款 `[@VxGy_
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [B,p,Q"
adjudged bankrupt 被裁定破产 Ilef+V^qr
adjudicated bankrupt 裁定破产人 6n-r
adjudication fee 裁定费;评定印花税额手续费;评估契据费
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adjudication of bankruptcy 裁定破产;宣告破产 u _X}-U
adjudication of insolvency 裁定无力偿还债务 gvo?([j-m
adjusted actual 经调整的实数;调整后的实数 pK"&QPv
adjusted current assets 经调整的流动资产;调整后的流动资产 B^m!t7/,
adjusted figure 经调整的数字;调整后的数额 r=0j7
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adjusted liabilities 经调整的负债;调整后的负债 _H2tZ%RM
adjusted loss 经调整的亏损;调整后的亏损 %,;gP.dh7
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 97]4
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adjusted profit 经调整的利润;调整后的利润 nNs .,J)
adjusted surplus 经调整的盈余额;调整后的盈余额 b[0S=e
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adjusted value 经调整的价值;调整后的价值 +"Ub/[J{G1
adjustment 调整;修订;理算〔保险〕 qmID-t"
adjustment centre 调剂中心 *|poxT G
adjustment lag 调整过程的时间差距;调整时差 -3 ]|[
adjustment mechanism 调整机制 w&C1=v -h
adjustment of loss 亏损调整 DO%Pwfkd
adjustment process 调整过程;调整程序 - p^'XL*Z
adjustment range 调整幅度 4y>(RrVG
administered exchange rate 受管制汇率 )-#i8?y3C