A: pkgjTXR2b
;30nd=
A share A股;甲类股份 uXjP`/R|
abatement of tax 减税;减扣免税额 Oz:
*LZ
ABN AMRO Bank N.V. 荷兰银行 2`GOJ,$
above-the-line expenditure 线上项目支出;经常预算支出 !C4!LZ0A
above-the-line receipt 线上项目收入;经常预算收入 IZ/
m4~
ABSA Asia Limited 南非联合亚洲有限公司 nkfZiyx
absolute change 绝对数值变更 O@V%Cu
absolute expenditure 实际开支 r|u MovnV
absolute guideline figure 绝对准则数字 Dd/wUP
absolute interest 绝对权益 'c
ix`l|^
absolute order of discharge 绝对破产解除令 t. ='/`!N
absolute profit margin 绝对利润幅度 7!WA)@6
absolute value 实值;绝对值 s$D ^ >0
absolutely vested interest 绝对既得权益 @.Icz
absorbed cost 已吸收成本;已分摊成本 TS2ZF{m
absorption 吸收;分摊;合并 {X(:jAy
absorption rate 吸收率;摊配率;分摊率
&-d&t` `
ACB Finance Limited 亚洲商业财务有限公司 0'YG6(h
acceptable form of reciprocity 合理的互惠条件 Y_woKc*
acceptable rate 适当利率;适当汇率 f y:,_#
acceptance agreement 承兑协议 j)C,%Ol
acceptance for honour 参加承兑 a2'^8
;U*_
acceptor 承兑人;接受人;受票人 C?Bl{4-P}*
acceptor for honour 参加承兑人 l*\y
accident insurance 意外保险 scLn=
Accident Insurance Association of Hong Kong 香港意外保险公会 Qx;\USv
accident insurance scheme 意外保险计划 E:9"cxx
accident year basis 意外年度基准 #P
l~R
accommodation 通融;贷款 VXIP0p@
accommodation bill 通融票据;空头票据 }J">}j]/
accommodation party 汇票代发人 Oy U
account balance 帐户余额;帐户结余 8>,jpAN}r
account book 帐簿 3RLFp\i"s
account collected in advance 预收款项 S}p4iE"n
account current book 往来帐簿 MjlP+; !
account of after-acquired property 事后取得的财产报告 #]nx!*JNZ
account of defaulter 拖欠帐目 &e6CJ
account payable 应付帐款 V-<GT?
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h$4Hw+Yxs]
account receivable 应收帐款 ]QzGE8jp*
account receivable report 应收帐款报表 79`AM
X[b
account statement 结单;帐单;会计财务报表 ]o cWt3|
account title 帐户名称;会计科目 ; ;L[e]Z
accountant's report 会计师报告 8"sb;
Accountant's Report Rules 会计师报告规则 CC#;c1t
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^*P%=>zO
Accounting Arrangements 《会计安排》 Ut2y;2)a
accounting basis 会计基础 N"nd*?
accounting by Official Receiver 破产管理署署长呈交的帐目 `c<;DhNO
Accounting Circular 《会计通告》 \,u_7y2 c
accounting class 会计类别 sCR67/
accounting date 记帐日期;会计结算日期 )+:EJH~
accounting for money 款项核算 =-IbS}3
Accounting Officer 会计主任 D6>HN[D"
accounting period 会计报告期;会计期 ma"3qGy
accounting policy 会计政策;会计方针 (M*FIX
accounting practice 会计惯例 cWoPB
_
accounting principle 会计准则 :xtXQza"-
accounting record 会计记录 6Yx4lWBR?
accounting report 会计报告 j#cYS*^H
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E\Rhz]G(
Accounting Society of China 中国会计学会 vI>>\.ED
accounting statement 会计报表 =EHUR'
accounting system 会计制度;会计系统 ^J$2?!~
accounting transaction 会计事项;帐务交易 DRcNdO/1E
accounting treatment 会计处理 N<~t3/Nm
accounting year 会计年度 XUz3*rfs
accretion 增值;添加 j'A_'g'^
accrual 应计项目;应累算数目 mV3cp rRqv
accrual basis 应计制;权责发生制 S:
h{2{
accrual basis accounting 应计制会计;权责发生制会计 0u;4%}pD
accrue 应累算;应计 YB-h.1T-
accrued benefit 应累算利益 "
wNJ
accrued charges 应计费用 3j\1S1
accrued cumulative preference share dividend 应累算的累积优先股股息 wK?vPS
accrued expenses 应累算费用
r>o63Q:
accrued interest payable 应付利息;应计未付利息 #"@|f
accrued interest receivable 应收利息;应计未收利息 x[a<mk
accrued right 累算权益 Qk:Y2mL
accruing profit 应累算的利润 o,_?^'@
accumulated fiscal reserve 累积财政储备 <
jJ
accumulated profit 累积利润;滚存溢利 gt@m?w(
accumulated reserve 累积储备 kqFP)!37
accumulation of surplus income 累积收益盈余 >m$1Xx4#GV
acquired assets 既得资产 C{U?0!^
acquisition 收购;购置;取得 RZXjgddL
acquisition cost 购置成本 )h7<?@wv&
acquisition expenses 购置费用 s.$3j$vT 8
acquisition of 100% interest 收购全部股权 y*qVc E
acquisition of control 取得控制权 nAv#?1cjz
acquisition of fixed assets 购置固定资产 1`=nWy='
acquisition of shell “买壳” =vX/{C
acquisition price 收购价 ~"nxE
act of God 天灾 N sXHO
acting partner 执事合伙人 A1O'|7X
active market 买卖活跃的市场;交投畅旺的市场;旺市 :tV*7S=)
active partner 积极参与的合伙人 a<^ v(r
active trading 交投活跃 OCe!.`
actual circulation 实际流通 pH9VTM.*
actual cost 实际成本 l3)}qu
actual expenditure 实际开支;实际支出 VK m&iidU
actual income 实际入息;实际收入;实际收益 s~^5kgPA
actual market 现货市场 V<GHpFi0
actual price 现货价;实际价格 R!}H;[c
actual profit 实际利润 *\
R ]NV
actual quotation 实盘;实际价位;实际报价 p M4 :#%V
actual year basis 按实际年度计算 =
;Au<|
actuals 实货 vS;RJg=
actuarial investigation 精算调查 $a.JSXyxL
actuarial principle 精算原则 g6j?,c|y
actuarial report 精算师报告 i@*{27t
Actuarial Society of Hong Kong 香港精算学会
C5o#i*|
actuarial valuation 精算师估值 'jWr<]3
actuary 精算师 5?{r
ad referendum agreement 暂定协议;有待覆核的协定 ua3~iQj-
ad valorem duty 从价税;按值征税 ag [ZW
ad valorem duty system 从价税制 Fs9!S a7v
ad valorem fee 从价费 o#3ly-ht
ad valorem tariff 从价关税 "@V Y
additional allowance 额外免税额 0"<H;7K#W
additional amount for unexpired risk 未过期风险的额外款额 &."iFe
additional assessable profit 补加应评税利润 P3x8UR=fS
additional assessment 补加评税 _kef0K6
additional commitment 额外承担 oH97=>
additional commitment vote 额外承担拨款 {$0mwAOH "
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 11Q1AN
additional dependent parent allowance 供养父母额外免税额 ~Y^+M*
additional provision 额外拨款 Ni9/}bb
additional stamp duty 附加印花税 slC
x w$
additional tax 补加税罚款;补加税款 Cio
1E-4
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ia SR;/
adjudged bankrupt 被裁定破产 ,LHn90S
adjudicated bankrupt 裁定破产人 ?gA 8x
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &*M!lxDN
adjudication of bankruptcy 裁定破产;宣告破产 8{^kQ/]'|
adjudication of insolvency 裁定无力偿还债务 - YEZ]:"
adjusted actual 经调整的实数;调整后的实数 ,0M_Bk"
adjusted current assets 经调整的流动资产;调整后的流动资产 8'HEms
adjusted figure 经调整的数字;调整后的数额 BtkOnbz8X
adjusted liabilities 经调整的负债;调整后的负债 1+_`^|eK
adjusted loss 经调整的亏损;调整后的亏损 I fK,b*%
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 ejSji-Qd
adjusted profit 经调整的利润;调整后的利润 @ a! #G
adjusted surplus 经调整的盈余额;调整后的盈余额 p$S*dr
adjusted value 经调整的价值;调整后的价值 ER%^!xA
adjustment 调整;修订;理算〔保险〕 ~[t[y~Hup
adjustment centre 调剂中心 n1Yp1"2b[
adjustment lag 调整过程的时间差距;调整时差 %z=le7
adjustment mechanism 调整机制 S|Q@:r"
adjustment of loss 亏损调整 5AFJC?
adjustment process 调整过程;调整程序 x[
SDl(<@;
adjustment range 调整幅度 ?g_3 [Fk
administered exchange rate 受管制汇率 ; 5*&xz