A: M]4qS('[
2eo]D
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A share A股;甲类股份 &
9}L +/,
abatement of tax 减税;减扣免税额 4scY8(1
ABN AMRO Bank N.V. 荷兰银行 G8dC5+h
above-the-line expenditure 线上项目支出;经常预算支出 rOQ@(aUAZ
above-the-line receipt 线上项目收入;经常预算收入 KI)jP((
ABSA Asia Limited 南非联合亚洲有限公司 (8qD'(@
absolute change 绝对数值变更 <wWZ]P2]
absolute expenditure 实际开支 -9TNU7^
absolute guideline figure 绝对准则数字 $*w]]b$Dn
absolute interest 绝对权益 z(b0U6)qQ
absolute order of discharge 绝对破产解除令 Xu\FcQ{
absolute profit margin 绝对利润幅度 C1&~Y.6m
absolute value 实值;绝对值 p vone,y2
absolutely vested interest 绝对既得权益 Z^ynw8k"
absorbed cost 已吸收成本;已分摊成本 eH,
r%r,
absorption 吸收;分摊;合并 JAJo^}}{b
absorption rate 吸收率;摊配率;分摊率 ]D_"tQ?i
ACB Finance Limited 亚洲商业财务有限公司 v zgR3r
acceptable form of reciprocity 合理的互惠条件 "[M,PI!B
acceptable rate 适当利率;适当汇率 tS#=I.ET
acceptance agreement 承兑协议 J&Ig%&/
acceptance for honour 参加承兑 8g0By;h;
acceptor 承兑人;接受人;受票人 h6J0b_3h4
acceptor for honour 参加承兑人 J
m8{@D%
accident insurance 意外保险 1AMxZ (e
Accident Insurance Association of Hong Kong 香港意外保险公会
?.Mw
accident insurance scheme 意外保险计划 s|
B
accident year basis 意外年度基准 #tX\m;
accommodation 通融;贷款 0'8_:|5
accommodation bill 通融票据;空头票据 '-C%?*ku
accommodation party 汇票代发人 *+|D8xp
account balance 帐户余额;帐户结余 4)MKYhm
account book 帐簿 E_sKD ybj
account collected in advance 预收款项 q"BM*:W
account current book 往来帐簿 tgmG#b*
account of after-acquired property 事后取得的财产报告 ?pSb,kN}'
account of defaulter 拖欠帐目 s
zBlyT
account payable 应付帐款 M~%~y`D^
account payee only [A/C payee only] 只可转帐;存入收款人帐户 OBrbWXp@
account receivable 应收帐款 BkywYCWZ )
account receivable report 应收帐款报表 fLkZ'~e!
account statement 结单;帐单;会计财务报表 dxHKXw
account title 帐户名称;会计科目 .axJ '*~W
accountant's report 会计师报告 1eQfc{[g
Accountant's Report Rules 会计师报告规则 X*f#S:kiNU
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,36AR|IO)
Accounting Arrangements 《会计安排》 MI8f(ZJK5
accounting basis 会计基础 R>Q&Ax
accounting by Official Receiver 破产管理署署长呈交的帐目 A"|y<
Accounting Circular 《会计通告》 {2jetX`@h
accounting class 会计类别 !J#oN+AR
accounting date 记帐日期;会计结算日期 ]?KTw8j}
accounting for money 款项核算 WRa1VU&f
Accounting Officer 会计主任 'Mp8!9=&
accounting period 会计报告期;会计期 :
L}Fm2^
accounting policy 会计政策;会计方针 \l)Jb*
t
accounting practice 会计惯例 abog\0
accounting principle 会计准则 dL{zU4iUR
accounting record 会计记录 (4:&tm/;
accounting report 会计报告 ":=\ci]e%
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kpF")0qr
Accounting Society of China 中国会计学会 %DyukUJ
accounting statement 会计报表 4#<r}j12z
accounting system 会计制度;会计系统 G@$
Y6To[
accounting transaction 会计事项;帐务交易 3PRg/vD3
accounting treatment 会计处理 KmF"Ccc
accounting year 会计年度 IQz"FH?
accretion 增值;添加 BY*{j&^
accrual 应计项目;应累算数目 Oz8"s4Y7
accrual basis 应计制;权责发生制 O5rHN;\_
accrual basis accounting 应计制会计;权责发生制会计 ai,\'%N
accrue 应累算;应计 h?t#ABsVK
accrued benefit 应累算利益 U(xN}Y?
accrued charges 应计费用 cV;<!f+
accrued cumulative preference share dividend 应累算的累积优先股股息 9, A(|g
accrued expenses 应累算费用 hA?Flq2QV
accrued interest payable 应付利息;应计未付利息 d,%e?8x5
accrued interest receivable 应收利息;应计未收利息 ^a>3U l{
accrued right 累算权益 Myj
5qh
accruing profit 应累算的利润 ,<Ag&*YE4
accumulated fiscal reserve 累积财政储备 _LVwjZX[
accumulated profit 累积利润;滚存溢利 *?? !~RE
accumulated reserve 累积储备 o )\\(^ld
accumulation of surplus income 累积收益盈余 Bh`Y?S
acquired assets 既得资产 rE->z
acquisition 收购;购置;取得 ojmF:hR"
acquisition cost 购置成本 ]|H`?L
acquisition expenses 购置费用 e6G=Bq$
acquisition of 100% interest 收购全部股权 m-xnbTcQ
acquisition of control 取得控制权 RSv?imi=
acquisition of fixed assets 购置固定资产 ;)nkY6-
acquisition of shell “买壳” +,;"?j6<p
acquisition price 收购价 J#1-Le8@
act of God 天灾 ot%^FvQ[c
acting partner 执事合伙人 Uz4!O
active market 买卖活跃的市场;交投畅旺的市场;旺市 2OA0rH"v
active partner 积极参与的合伙人 :| s
active trading 交投活跃 4n9".UHh
actual circulation 实际流通 d+caGpaR
actual cost 实际成本 ^l,(~03_
actual expenditure 实际开支;实际支出 kjj4%0"
actual income 实际入息;实际收入;实际收益 st_.~m!/
actual market 现货市场 7dm:L'0
actual price 现货价;实际价格 xYmh{Vc8
actual profit 实际利润 :.VI*X:aQh
actual quotation 实盘;实际价位;实际报价 VtTTvP3
actual year basis 按实际年度计算 w"Pn
N
actuals 实货 v|K,
actuarial investigation 精算调查 pA%}CmrMq
actuarial principle 精算原则 RJp Rsr
actuarial report 精算师报告 Ux/|D_rlf
Actuarial Society of Hong Kong 香港精算学会 "=0(a)01p:
actuarial valuation 精算师估值 AfAlDM'
actuary 精算师 kVmRv.zZ
ad referendum agreement 暂定协议;有待覆核的协定 :eH*biXy}2
ad valorem duty 从价税;按值征税 p&s~O,Bw$
ad valorem duty system 从价税制 |>Ld'\i8
ad valorem fee 从价费 _ww>u""B~
ad valorem tariff 从价关税 w$)NW57[|
additional allowance 额外免税额 *XU2%"Sc
additional amount for unexpired risk 未过期风险的额外款额 =%)Y,
)"
additional assessable profit 补加应评税利润 VYR<x QA
additional assessment 补加评税 ^@V;`jsll
additional commitment 额外承担 "^froQ{"T
additional commitment vote 额外承担拨款 \ 4`:~c
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )X2/_3
additional dependent parent allowance 供养父母额外免税额 O|} p=ny
additional provision 额外拨款 Yy 8?X9r.
additional stamp duty 附加印花税 iJ&jg`"=F
additional tax 补加税罚款;补加税款 >eC>sTPQ{
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /!i`K{
adjudged bankrupt 被裁定破产 v 1.8]||^
adjudicated bankrupt 裁定破产人 MwuRxeRO-
adjudication fee 裁定费;评定印花税额手续费;评估契据费 X7~^D[X
adjudication of bankruptcy 裁定破产;宣告破产 W?:e4:Q
adjudication of insolvency 裁定无力偿还债务 GXnrVI
adjusted actual 经调整的实数;调整后的实数 FUO 9jX
adjusted current assets 经调整的流动资产;调整后的流动资产 !,cLc}a
adjusted figure 经调整的数字;调整后的数额 0X<U.Sxn
adjusted liabilities 经调整的负债;调整后的负债 S{Q2KD
adjusted loss 经调整的亏损;调整后的亏损 R<<