A: Q,TaJ]
7x:F!0:
A share A股;甲类股份 Ot"(uW4$[
abatement of tax 减税;减扣免税额 ceI
[
hM
ABN AMRO Bank N.V. 荷兰银行 CCwK8`%
above-the-line expenditure 线上项目支出;经常预算支出 )xbqQW7%0+
above-the-line receipt 线上项目收入;经常预算收入 9&[\*{
ABSA Asia Limited 南非联合亚洲有限公司 vKV{
$|
absolute change 绝对数值变更 QD6Z=>?S
absolute expenditure 实际开支 *xho
absolute guideline figure 绝对准则数字 \ !6t
absolute interest 绝对权益 kfIbgya
absolute order of discharge 绝对破产解除令 6UtG-WHHt
absolute profit margin 绝对利润幅度 8^NE=)cb7w
absolute value 实值;绝对值 _4De!q0(
absolutely vested interest 绝对既得权益 JCBnFrP
absorbed cost 已吸收成本;已分摊成本 K
oL%}u&
absorption 吸收;分摊;合并 2}1!WIin
absorption rate 吸收率;摊配率;分摊率 5"]aZMua
ACB Finance Limited 亚洲商业财务有限公司 |Yg}WHm
acceptable form of reciprocity 合理的互惠条件 KN|'|2/|
acceptable rate 适当利率;适当汇率 csm?oU niz
acceptance agreement 承兑协议 P}b Dn;
acceptance for honour 参加承兑 ]lC4+{V
acceptor 承兑人;接受人;受票人 R7y-#?
acceptor for honour 参加承兑人 >4F
dxa
accident insurance 意外保险 ZlUFJ*pk
Accident Insurance Association of Hong Kong 香港意外保险公会 IrUpExJ
accident insurance scheme 意外保险计划 _qdWQFuM
accident year basis 意外年度基准 ],WwqD=
accommodation 通融;贷款 il<gjlyR]L
accommodation bill 通融票据;空头票据 O{O9}]6
accommodation party 汇票代发人 (u$!\fE-et
account balance 帐户余额;帐户结余 I-j(e)P(o_
account book 帐簿 1j8 /4:
account collected in advance 预收款项 vsxvHo
t=
account current book 往来帐簿 4{uJ||!
account of after-acquired property 事后取得的财产报告 :^C#-O
account of defaulter 拖欠帐目 F12S(5Z0%
account payable 应付帐款 .kz(V5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h6K!|-Gq.
account receivable 应收帐款 K4BTk!
account receivable report 应收帐款报表 3Bu D/bs
account statement 结单;帐单;会计财务报表 S;G"L$&\
account title 帐户名称;会计科目 )I^)*(}
accountant's report 会计师报告 N2 M?5fF
Accountant's Report Rules 会计师报告规则 YeR7*[l
accounting and auditing procedure 会计与审计程序;会计与核数程序 IhtmD@H}
Accounting Arrangements 《会计安排》 %!1@aL]pQ
accounting basis 会计基础 K7YT0cG
accounting by Official Receiver 破产管理署署长呈交的帐目 8JFnB(3xU
Accounting Circular 《会计通告》 w/)e2CH
accounting class 会计类别 jTGS6{E
accounting date 记帐日期;会计结算日期 &^"s=g.
accounting for money 款项核算 :cIu?7A
Accounting Officer 会计主任 m(Pz7U.Q
accounting period 会计报告期;会计期 S8rW'}XJ=H
accounting policy 会计政策;会计方针 $L $j
KNwf
accounting practice 会计惯例 Jc9@VxWY
accounting principle 会计准则 )L&n)w
accounting record 会计记录 x`b~ZSNJ%
accounting report 会计报告 Y,
p2eAss
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 G*kXWEx
Accounting Society of China 中国会计学会 pb $ An<P
accounting statement 会计报表 c9>8IW
accounting system 会计制度;会计系统 7cJO)cm0'
accounting transaction 会计事项;帐务交易 bUEt0wRR
accounting treatment 会计处理 n:{-Vvt
accounting year 会计年度 .je~qo)
accretion 增值;添加 hv_pb#1Ks
accrual 应计项目;应累算数目 8tG/VE[
accrual basis 应计制;权责发生制 !IQfeoT
accrual basis accounting 应计制会计;权责发生制会计 E#WjoIk
accrue 应累算;应计 BHiw!S<
accrued benefit 应累算利益 [v>Z(
accrued charges 应计费用 rZwf%}
accrued cumulative preference share dividend 应累算的累积优先股股息 ~`W6O>
accrued expenses 应累算费用 U[H+87zg
accrued interest payable 应付利息;应计未付利息 3tx0y
accrued interest receivable 应收利息;应计未收利息 c+YYM
:S
accrued right 累算权益 TWD|1
di0
accruing profit 应累算的利润 PAO[Og,-
accumulated fiscal reserve 累积财政储备 >8.v.;`
accumulated profit 累积利润;滚存溢利 I=3B
5u
accumulated reserve 累积储备 ),W(TL
accumulation of surplus income 累积收益盈余 -X6\[I:+A
acquired assets 既得资产 E:LQ!
acquisition 收购;购置;取得 %
$!R] B)
acquisition cost 购置成本 vi()1LS/!
acquisition expenses 购置费用 hc31+TL
acquisition of 100% interest 收购全部股权 ,AFC 1t[0
acquisition of control 取得控制权 NC[GtAPD3
acquisition of fixed assets 购置固定资产 ft.}$8vIT
acquisition of shell “买壳” GwU>o:g"
acquisition price 收购价 !Sr0Im0
act of God 天灾 o 0cc+
acting partner 执事合伙人 dcc%G7w
active market 买卖活跃的市场;交投畅旺的市场;旺市 c=U$$|qHV
active partner 积极参与的合伙人 e
P,XH{s
active trading 交投活跃 0'`8HP
actual circulation 实际流通 Ot8S'cB1,$
actual cost 实际成本 8 MACbLY
actual expenditure 实际开支;实际支出 0ga1Yr]
actual income 实际入息;实际收入;实际收益
EY[Q%
actual market 现货市场 xs83S.fHg
actual price 现货价;实际价格 ^7^bA
actual profit 实际利润 &xMJ^Nv
actual quotation 实盘;实际价位;实际报价 JCU3\39}
actual year basis 按实际年度计算 s5Bmv\e.i5
actuals 实货 ky
lr f4=
actuarial investigation 精算调查 J,77pf!B
actuarial principle 精算原则 ;JD3tM<
actuarial report 精算师报告 M&BM,~
Actuarial Society of Hong Kong 香港精算学会 spoWdRM2
actuarial valuation 精算师估值 Eg-Mm4o
actuary 精算师 ^:r
Noo
ad referendum agreement 暂定协议;有待覆核的协定 Ubos#hP
ad valorem duty 从价税;按值征税 \i;~~;D
ad valorem duty system 从价税制 E[htB><
ad valorem fee 从价费 ?}lp o; $
ad valorem tariff 从价关税 35]G_\
additional allowance 额外免税额 K
{1ZaEH
additional amount for unexpired risk 未过期风险的额外款额 <:yq~?
additional assessable profit 补加应评税利润 yPxG`w'
additional assessment 补加评税 9'*ZEl^?D
additional commitment 额外承担 4>wIF }\
additional commitment vote 额外承担拨款 U(&nh?
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 la"A$Tbu~
additional dependent parent allowance 供养父母额外免税额 y:6'&`L
additional provision 额外拨款 4+ ?ZTc(
additional stamp duty 附加印花税 :"+UG-S$6
additional tax 补加税罚款;补加税款 bCx
1g/
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 j7HlvoZV
adjudged bankrupt 被裁定破产 6x zR*~7
adjudicated bankrupt 裁定破产人 'rq#q)1MT
adjudication fee 裁定费;评定印花税额手续费;评估契据费 kI[O {<kQ
adjudication of bankruptcy 裁定破产;宣告破产 X!A]V:8dk
adjudication of insolvency 裁定无力偿还债务 SAo\H
adjusted actual 经调整的实数;调整后的实数 R_*D7|v
adjusted current assets 经调整的流动资产;调整后的流动资产 He_(JXTP
adjusted figure 经调整的数字;调整后的数额 i11GW
adjusted liabilities 经调整的负债;调整后的负债 vaCdfO
&
adjusted loss 经调整的亏损;调整后的亏损 /KvPiQ%
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 ZT6X4 Z
adjusted profit 经调整的利润;调整后的利润 MHT,rqG
adjusted surplus 经调整的盈余额;调整后的盈余额 "drh+oo.
adjusted value 经调整的价值;调整后的价值 kpreTeA]
adjustment 调整;修订;理算〔保险〕 n#L2cv~Aj"
adjustment centre 调剂中心 S%gO6&^
adjustment lag 调整过程的时间差距;调整时差 (>5VS
adjustment mechanism 调整机制 3L%r_N*a
adjustment of loss 亏损调整 E `j5y(44
adjustment process 调整过程;调整程序 lX k-86[M
adjustment range 调整幅度 "M#`y!__
administered exchange rate 受管制汇率 a=T7w;\h