A: R~8gw^w![
Q
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A share A股;甲类股份 2
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abatement of tax 减税;减扣免税额 ;Q&38qI
ABN AMRO Bank N.V. 荷兰银行 E@TX>M-&
above-the-line expenditure 线上项目支出;经常预算支出 R 5 47
above-the-line receipt 线上项目收入;经常预算收入 %])-+T
ABSA Asia Limited 南非联合亚洲有限公司 |0FRKD]
absolute change 绝对数值变更 E0[!jZ:c
absolute expenditure 实际开支 HmKvu"3
absolute guideline figure 绝对准则数字 %<$CH],%
absolute interest 绝对权益 %41dVnWB^4
absolute order of discharge 绝对破产解除令 W"S,~y
absolute profit margin 绝对利润幅度 ]\5@N7h
absolute value 实值;绝对值 @Tb
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absolutely vested interest 绝对既得权益 },'hhj]O
absorbed cost 已吸收成本;已分摊成本 6g4CUP'Y
absorption 吸收;分摊;合并 -
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Z
absorption rate 吸收率;摊配率;分摊率 cnvxTI<
ACB Finance Limited 亚洲商业财务有限公司 bcL>S$B
acceptable form of reciprocity 合理的互惠条件 !t "uNlN
acceptable rate 适当利率;适当汇率 }MP2)6
acceptance agreement 承兑协议 R9&T
0Q f
acceptance for honour 参加承兑 3lH#+@
acceptor 承兑人;接受人;受票人 [0.>:wT
acceptor for honour 参加承兑人 !3U1HS-i62
accident insurance 意外保险 i@e.Uzn
Accident Insurance Association of Hong Kong 香港意外保险公会 Oh6_Bci
accident insurance scheme 意外保险计划 o_&.R
accident year basis 意外年度基准 &&$/>[0=.
accommodation 通融;贷款 N[X%tf\L]F
accommodation bill 通融票据;空头票据 qd{o64;|
accommodation party 汇票代发人 }'$6EgX
account balance 帐户余额;帐户结余 aGVzg$
account book 帐簿 #3u3WTk+
account collected in advance 预收款项 q# gZ\V$I
account current book 往来帐簿 nV 38Mj2U
account of after-acquired property 事后取得的财产报告 %Y%+K5;AZ
account of defaulter 拖欠帐目
F7a &-
account payable 应付帐款 `%AFKmc^;
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Ht+ng
account receivable 应收帐款 vE/g{~[5
account receivable report 应收帐款报表 WS9n.opl}
account statement 结单;帐单;会计财务报表 g!~&PT)*
account title 帐户名称;会计科目 Hb'fEo r
accountant's report 会计师报告 o_/C9[:
Accountant's Report Rules 会计师报告规则 Gp9>R~$
accounting and auditing procedure 会计与审计程序;会计与核数程序 u
dtsq"U_%
Accounting Arrangements 《会计安排》 SFoF]U09
accounting basis 会计基础 VOwt2&mZ
accounting by Official Receiver 破产管理署署长呈交的帐目 8=gr F
Accounting Circular 《会计通告》 mXlXB#
N
accounting class 会计类别 l2GMVAca
accounting date 记帐日期;会计结算日期 I=D{(%+^d
accounting for money 款项核算 qyl~*r*
Accounting Officer 会计主任 6nt$o)[
accounting period 会计报告期;会计期 V\ch0i
1
accounting policy 会计政策;会计方针 L`FsK64@
accounting practice 会计惯例 j>gO]*BX~
accounting principle 会计准则 AKx\U?ei7
accounting record 会计记录 gXI_S9z
accounting report 会计报告 X
+;Q=
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B)
&BqZ&
Accounting Society of China 中国会计学会 R<LW*8
accounting statement 会计报表 ~6U@*Svk
accounting system 会计制度;会计系统 S1uW`zQ!+_
accounting transaction 会计事项;帐务交易 ]n?a h
accounting treatment 会计处理 OzBo*X/p
accounting year 会计年度 qMYR\4"$
accretion 增值;添加 #W
1`vke3
accrual 应计项目;应累算数目 OQ#gQ6;?0
accrual basis 应计制;权责发生制 ~c
;7me.
accrual basis accounting 应计制会计;权责发生制会计 efMv1>{
accrue 应累算;应计 .6!]RA5!=
accrued benefit 应累算利益 q9pBS1Ej
accrued charges 应计费用 I5'^tBf[{
accrued cumulative preference share dividend 应累算的累积优先股股息 n-,~Bp
[
accrued expenses 应累算费用 ']$ttfJB
accrued interest payable 应付利息;应计未付利息 z%ljEI"<C
accrued interest receivable 应收利息;应计未收利息 SAs'u"EB
accrued right 累算权益 N\H{p%8
accruing profit 应累算的利润 ERL(>)
accumulated fiscal reserve 累积财政储备 v3S{dX<
accumulated profit 累积利润;滚存溢利 @SPmb o
accumulated reserve 累积储备 aFo%B; 8m
accumulation of surplus income 累积收益盈余 Bp^>R`,
acquired assets 既得资产 T7m rOp
acquisition 收购;购置;取得 ig; ~
T
acquisition cost 购置成本 aO
"JT
acquisition expenses 购置费用 ec1snMY
acquisition of 100% interest 收购全部股权 HT
A-L>Cee
acquisition of control 取得控制权 5gF}7D@
acquisition of fixed assets 购置固定资产 0VoC|,$U
acquisition of shell “买壳” j='Ne5X1
acquisition price 收购价 )[9L|o5D
act of God 天灾 w|Zq5|[
acting partner 执事合伙人 {xEX_$nv
active market 买卖活跃的市场;交投畅旺的市场;旺市 N<Bi.\XC
active partner 积极参与的合伙人 ""Drf=]
active trading 交投活跃 dp)lHBV
actual circulation 实际流通 ksDG8^9>]
actual cost 实际成本 cWF
vYF
actual expenditure 实际开支;实际支出 Z>QSZ48=
actual income 实际入息;实际收入;实际收益 6e |
actual market 现货市场 G D[~4G
actual price 现货价;实际价格 t
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actual profit 实际利润 z-7F,$
actual quotation 实盘;实际价位;实际报价
_?kf9 .
actual year basis 按实际年度计算 NXeo&+F
actuals 实货 }C"#b\A2
actuarial investigation 精算调查 _I{&5V~z
actuarial principle 精算原则 2:p2u1Q
O
actuarial report 精算师报告 b${Kj3(
Actuarial Society of Hong Kong 香港精算学会 68I4 MZK>4
actuarial valuation 精算师估值 dmlh;Z
actuary 精算师 L8bq3Q'p
ad referendum agreement 暂定协议;有待覆核的协定 [FiXsYb.8
ad valorem duty 从价税;按值征税 +Ya-h~7;g#
ad valorem duty system 从价税制 xR#hU;E}
ad valorem fee 从价费 ip>dHj
z
ad valorem tariff 从价关税 _tjFb_}Q
additional allowance 额外免税额 `R:<(:
additional amount for unexpired risk 未过期风险的额外款额 Tj:+:B(HB
additional assessable profit 补加应评税利润 i;|%hDNWA
additional assessment 补加评税 NLz$jk%=g
additional commitment 额外承担 '2# 0UdG
additional commitment vote 额外承担拨款 -vjjcyTt
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6h+/C]4
additional dependent parent allowance 供养父母额外免税额 }a<MVG:>SF
additional provision 额外拨款 pQVi&( M
additional stamp duty 附加印花税 g LpWfT29V
additional tax 补加税罚款;补加税款 E&&