A: H'0J1\ h
;jY'z5PH5
A share A股;甲类股份 .q;RNCUt
abatement of tax 减税;减扣免税额 hc4`'r;
ABN AMRO Bank N.V. 荷兰银行 '!|E+P-
above-the-line expenditure 线上项目支出;经常预算支出 P[|BWNei
above-the-line receipt 线上项目收入;经常预算收入 ?M1 QJ
ABSA Asia Limited 南非联合亚洲有限公司 ]cO$ E=W
absolute change 绝对数值变更 Y9(i}uTi
absolute expenditure 实际开支 1J!tcj1(
absolute guideline figure 绝对准则数字 HWao3 Lz
absolute interest 绝对权益 (*^E7
[w
absolute order of discharge 绝对破产解除令 wxr}*Z:ZMa
absolute profit margin 绝对利润幅度 Wf&G9Be?8
absolute value 实值;绝对值 b^=8%~?%4
absolutely vested interest 绝对既得权益 rj`.hXO
absorbed cost 已吸收成本;已分摊成本 CBgFB-!qpe
absorption 吸收;分摊;合并 #@OKp,LJ
absorption rate 吸收率;摊配率;分摊率 y^Xxa'y
ACB Finance Limited 亚洲商业财务有限公司 a1Y _0
acceptable form of reciprocity 合理的互惠条件 {<V|Gr
acceptable rate 适当利率;适当汇率 ,:Y=,[ n
acceptance agreement 承兑协议 *^$N$t/2
acceptance for honour 参加承兑 zj$Z%|@$
acceptor 承兑人;接受人;受票人 7E84@V[\
acceptor for honour 参加承兑人 eVbh$cIrZ
accident insurance 意外保险 (UiH3Q9C]%
Accident Insurance Association of Hong Kong 香港意外保险公会 t+Tg@~K2[>
accident insurance scheme 意外保险计划 E(K$|k_>
accident year basis 意外年度基准 }X.8.S'
accommodation 通融;贷款 q~A|R
accommodation bill 通融票据;空头票据 P)o[p
(
accommodation party 汇票代发人 tGy%n[ \
account balance 帐户余额;帐户结余 #|
e5
account book 帐簿 UVuuIW0k
account collected in advance 预收款项 (G b{ckzs
account current book 往来帐簿 AXv3jH,HF
account of after-acquired property 事后取得的财产报告 ^`C*";8Q
account of defaulter 拖欠帐目 ',-X#u
account payable 应付帐款 XzR WY\x
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =P+wp{?AN|
account receivable 应收帐款 ?9.? w-Q'
account receivable report 应收帐款报表 #JT%]!
account statement 结单;帐单;会计财务报表 "i5AAP?_]{
account title 帐户名称;会计科目 L bK1CGyA
accountant's report 会计师报告 uZ{xt6 f
Accountant's Report Rules 会计师报告规则 r?{LQWP>e
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ra,on&OP`*
Accounting Arrangements 《会计安排》 ^ZZ@!Udy
accounting basis 会计基础 }&^bR)=
accounting by Official Receiver 破产管理署署长呈交的帐目 r-DD*'R
Accounting Circular 《会计通告》 N
pIlQaMo4
accounting class 会计类别 AT8,9
accounting date 记帐日期;会计结算日期 zqE
Z+|c=
accounting for money 款项核算 JL*]9$o
Accounting Officer 会计主任 ^rZ+H@p:6
accounting period 会计报告期;会计期 'k) P(H
accounting policy 会计政策;会计方针 m`w6wz
accounting practice 会计惯例 /? <9,7#i
accounting principle 会计准则 wB
0WR
accounting record 会计记录 fwGz00C/U
accounting report 会计报告 cN(QTbyl6Q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cyn]>1ZM
Accounting Society of China 中国会计学会 e}@J?tJK.L
accounting statement 会计报表
(Y?yGq/
accounting system 会计制度;会计系统 (#>5j7i8#
accounting transaction 会计事项;帐务交易 2Uw}'J_N
accounting treatment 会计处理 +hYmL
Sq
accounting year 会计年度 -^%"w
accretion 增值;添加 }T(q "Vf~
accrual 应计项目;应累算数目 (>% Vj
accrual basis 应计制;权责发生制 l@2`f#y1~<
accrual basis accounting 应计制会计;权责发生制会计 f;I"tugO
accrue 应累算;应计
6}ewBAq%
accrued benefit 应累算利益
HAOrwJFqU
accrued charges 应计费用 mTu9'/$(
accrued cumulative preference share dividend 应累算的累积优先股股息 m=b+V#4i(
accrued expenses 应累算费用 +c2>j8e6
accrued interest payable 应付利息;应计未付利息 _34YH 5
accrued interest receivable 应收利息;应计未收利息 NQ{Z
accrued right 累算权益 B,qZwc|
accruing profit 应累算的利润 {+59
YO
accumulated fiscal reserve 累积财政储备 CHSD8D
accumulated profit 累积利润;滚存溢利 K*D]\/; ^
accumulated reserve 累积储备 :)S4MoG
accumulation of surplus income 累积收益盈余 X%qR6mMfT7
acquired assets 既得资产 Pg}G4L?H;J
acquisition 收购;购置;取得 c8 fb)`,k
acquisition cost 购置成本 *8HxJ+[,[
acquisition expenses 购置费用 d:ajD
acquisition of 100% interest 收购全部股权 W..>Ny;'3
acquisition of control 取得控制权 t$Ji{t-
acquisition of fixed assets 购置固定资产 zTzG&B-
acquisition of shell “买壳” (3S/"ZE
acquisition price 收购价 |iThgq_\z
act of God 天灾 :D7
!6}%
acting partner 执事合伙人 ijSYQ
active market 买卖活跃的市场;交投畅旺的市场;旺市 u+I3VK_)
active partner 积极参与的合伙人 0pG(+fN_9
active trading 交投活跃 &cejy>K
actual circulation 实际流通 0|k[Wha#
actual cost 实际成本 ;qQzF
actual expenditure 实际开支;实际支出 S;kc{?
actual income 实际入息;实际收入;实际收益 7q=xW6
actual market 现货市场 y9mZQq
actual price 现货价;实际价格 |W[rywxx
actual profit 实际利润 ImW~Jy
actual quotation 实盘;实际价位;实际报价 TuR?r`P%
actual year basis 按实际年度计算 ^W*)3;5
actuals 实货 ;Q 6e&Ips/
actuarial investigation 精算调查 O
actuarial principle 精算原则 ,)m-nZ5
actuarial report 精算师报告 2o}FB\4^i
Actuarial Society of Hong Kong 香港精算学会 /v<8x?=
actuarial valuation 精算师估值 Y)5}bmL
actuary 精算师 k !r z8S"
ad referendum agreement 暂定协议;有待覆核的协定 p{GDW_
ad valorem duty 从价税;按值征税 U}TQXYAg
ad valorem duty system 从价税制 1EzA@3:{
ad valorem fee 从价费
<T9m.:l
ad valorem tariff 从价关税 msJn;(Pn
additional allowance 额外免税额 "6h.6_bTw
additional amount for unexpired risk 未过期风险的额外款额 qa#F}aGd
additional assessable profit 补加应评税利润 %gB0D8,vo
additional assessment 补加评税 Ee| y[y,
additional commitment 额外承担 <<6#Uz.1
additional commitment vote 额外承担拨款 &WS%sE{p_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9&jNdB
additional dependent parent allowance 供养父母额外免税额 TR7TF]itb
additional provision 额外拨款 [X\2U4
additional stamp duty 附加印花税 AX?6Q4Gq1
additional tax 补加税罚款;补加税款 breVTY7 S
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6f1Y:qK'@
adjudged bankrupt 被裁定破产 .v!e=i}.
adjudicated bankrupt 裁定破产人 `_kRvpi
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }7^*%$
adjudication of bankruptcy 裁定破产;宣告破产 D7wWk
,B
adjudication of insolvency 裁定无力偿还债务 QJ'C?hn
adjusted actual 经调整的实数;调整后的实数 Cl=ExpX/O
adjusted current assets 经调整的流动资产;调整后的流动资产 ;bmd<1
adjusted figure 经调整的数字;调整后的数额 P]^]
T}5
adjusted liabilities 经调整的负债;调整后的负债 "=O)2}
adjusted loss 经调整的亏损;调整后的亏损 R'U(]&e.j
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 4,8 =[
adjusted profit 经调整的利润;调整后的利润 |'#NDFI>}
adjusted surplus 经调整的盈余额;调整后的盈余额 p `Z7VG
adjusted value 经调整的价值;调整后的价值 =@ RVLml
adjustment 调整;修订;理算〔保险〕 Ac%K+Pgk.
adjustment centre 调剂中心 Dbd5d]]n3
adjustment lag 调整过程的时间差距;调整时差 J(GLPC O$K
adjustment mechanism 调整机制 H|?`n
uiD
adjustment of loss 亏损调整 "Y6mM_flq
adjustment process 调整过程;调整程序 r
6<}S(
adjustment range 调整幅度 /vKD
lCH*
administered exchange rate 受管制汇率 3._fbAN%e