A: . iq.H
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A share A股;甲类股份 uVqJl{e\
abatement of tax 减税;减扣免税额 bIizh8d?
ABN AMRO Bank N.V. 荷兰银行 G*BM'^0+
above-the-line expenditure 线上项目支出;经常预算支出 h~elF1dG
above-the-line receipt 线上项目收入;经常预算收入 t Zj6=#
ABSA Asia Limited 南非联合亚洲有限公司 8 Oeg"d
absolute change 绝对数值变更 #I@]8U#,":
absolute expenditure 实际开支 l3}n.ODA
absolute guideline figure 绝对准则数字
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absolute interest 绝对权益 L4sN)EI
absolute order of discharge 绝对破产解除令 ;-=y}DK
absolute profit margin 绝对利润幅度 #s1M>M)
absolute value 实值;绝对值 lf|e8kU\f
absolutely vested interest 绝对既得权益 FStE/2?
absorbed cost 已吸收成本;已分摊成本 MvY0?!v
absorption 吸收;分摊;合并 iCN@G&rVw
absorption rate 吸收率;摊配率;分摊率 LF%1)x
ACB Finance Limited 亚洲商业财务有限公司 #`GW7(M
acceptable form of reciprocity 合理的互惠条件 +,>f-kaV
acceptable rate 适当利率;适当汇率 N(&FATZUW
acceptance agreement 承兑协议 W _b$E
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acceptance for honour 参加承兑 q30WUO;
acceptor 承兑人;接受人;受票人
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acceptor for honour 参加承兑人 vyV n5s
accident insurance 意外保险 kVU|k-?2
Accident Insurance Association of Hong Kong 香港意外保险公会 j
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accident insurance scheme 意外保险计划 QC <(rx
accident year basis 意外年度基准 Z/wh?K3y
accommodation 通融;贷款 Vu\|KL|
accommodation bill 通融票据;空头票据 }(E6:h;}~
accommodation party 汇票代发人 6Wf
yP@f
account balance 帐户余额;帐户结余 U]R?O5K
account book 帐簿 46_<v=YSJ
account collected in advance 预收款项 ejo4mQ]a
account current book 往来帐簿 o
9wg<LP
account of after-acquired property 事后取得的财产报告 CG9X3%xO%
account of defaulter 拖欠帐目 lha)'
account payable 应付帐款 $%r|V*5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S$+ v? Y`)
account receivable 应收帐款 P+}qaup
account receivable report 应收帐款报表 CI{]o&Tf
account statement 结单;帐单;会计财务报表 `8FC&%X_
account title 帐户名称;会计科目 A</[Q>8
accountant's report 会计师报告 T]^F%D%
Accountant's Report Rules 会计师报告规则 +ZRsa`'^
accounting and auditing procedure 会计与审计程序;会计与核数程序 7v,>sX
Accounting Arrangements 《会计安排》 =_":Z!_
accounting basis 会计基础 -&)^|Atm
accounting by Official Receiver 破产管理署署长呈交的帐目 Od&M^;BQ
Accounting Circular 《会计通告》 o95O!5 hl
accounting class 会计类别 #0`"gR#+
accounting date 记帐日期;会计结算日期 1.,mNY^UN
accounting for money 款项核算 >.{
..~"K
Accounting Officer 会计主任 B10p7+NBF
accounting period 会计报告期;会计期 1
9
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accounting policy 会计政策;会计方针 G)#
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accounting practice 会计惯例 (la<X<w
accounting principle 会计准则 \=N
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accounting record 会计记录 nrt0[E-&~
accounting report 会计报告 ]`.
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0[v :^H
Accounting Society of China 中国会计学会 ,o9)ohw
accounting statement 会计报表 H&03>.b
accounting system 会计制度;会计系统 .qK=lHxT
accounting transaction 会计事项;帐务交易 x *qef_Hu
accounting treatment 会计处理 Z$ftG7;P0
accounting year 会计年度 }2NH>qvY
accretion 增值;添加 l m
accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制 E*w 2yWR
accrual basis accounting 应计制会计;权责发生制会计 oVq@M
accrue 应累算;应计 izC
>-
accrued benefit 应累算利益 2#(7,o}Y5
accrued charges 应计费用 h5f>'lz
accrued cumulative preference share dividend 应累算的累积优先股股息 @\"*Z&]8z0
accrued expenses 应累算费用 pRU6jV 6e)
accrued interest payable 应付利息;应计未付利息 vj^UF(X
accrued interest receivable 应收利息;应计未收利息 VBH[aIW
accrued right 累算权益 o[v`Am?v
accruing profit 应累算的利润 zr[~wM
accumulated fiscal reserve 累积财政储备 g$ 2M|Q
accumulated profit 累积利润;滚存溢利 P);Xke
accumulated reserve 累积储备 %ly;2HIk
accumulation of surplus income 累积收益盈余 <`r+l5
acquired assets 既得资产 x.^vWka(
acquisition 收购;购置;取得 dt \O7Rjw8
acquisition cost 购置成本 Cf
i2N V
acquisition expenses 购置费用 :jUuw:\
acquisition of 100% interest 收购全部股权 8uT6Q C f
acquisition of control 取得控制权 ;9I#>u
acquisition of fixed assets 购置固定资产 iit`'}+U
acquisition of shell “买壳” (C3d<a\:
acquisition price 收购价 <>e<Xd:77{
act of God 天灾 D/:)rj14b
acting partner 执事合伙人 Dq?2mXOqD
active market 买卖活跃的市场;交投畅旺的市场;旺市 A0]o/IBz
active partner 积极参与的合伙人 2ga}d5lu
active trading 交投活跃 e{}o:r
actual circulation 实际流通
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actual cost 实际成本 kdHql>0
actual expenditure 实际开支;实际支出 <Z__Q
actual income 实际入息;实际收入;实际收益 6=g7|}
actual market 现货市场 +[qkG.
O
actual price 现货价;实际价格 gK<- *v
actual profit 实际利润 j |i6/Pk9J
actual quotation 实盘;实际价位;实际报价 m[bu(q z
actual year basis 按实际年度计算 @\h(s#sn
actuals 实货 rx;U/)~#<
actuarial investigation 精算调查 J6%op{7/
actuarial principle 精算原则 Kulg84<AwM
actuarial report 精算师报告 v8@dvT<
Actuarial Society of Hong Kong 香港精算学会 +,-rb
actuarial valuation 精算师估值 MMAC,4
actuary 精算师 "J.jmR;
ad referendum agreement 暂定协议;有待覆核的协定 .Ep3~9TB
W
ad valorem duty 从价税;按值征税 \k,bz0
ad valorem duty system 从价税制 &7W6IM
ad valorem fee 从价费 Y{yr-E #~M
ad valorem tariff 从价关税 CS{9|FNz
additional allowance 额外免税额 z
K(5&u
additional amount for unexpired risk 未过期风险的额外款额 oTfbx+i/G
additional assessable profit 补加应评税利润 6,)y{/ENC
additional assessment 补加评税 bpx=&74,6m
additional commitment 额外承担 U .Od
additional commitment vote 额外承担拨款 I;v`o{
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CHU'FSq!
additional dependent parent allowance 供养父母额外免税额 KwHOV$lD;
additional provision 额外拨款 <S}qcjG
additional stamp duty 附加印花税 LF~#4)B
additional tax 补加税罚款;补加税款 )QE_+H}p
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 5ZcnZlOOQ
adjudged bankrupt 被裁定破产 #K
l2K4
adjudicated bankrupt 裁定破产人 uqUo4z 5T
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v wyDY%B"n
adjudication of bankruptcy 裁定破产;宣告破产 x-pMT3m\D#
adjudication of insolvency 裁定无力偿还债务 _tk5?9Ykn
adjusted actual 经调整的实数;调整后的实数 [5VUcXGt*\
adjusted current assets 经调整的流动资产;调整后的流动资产 yq}{6IyZ^
adjusted figure 经调整的数字;调整后的数额 +i^s\c!3;
adjusted liabilities 经调整的负债;调整后的负债 9C$!tz>>+i
adjusted loss 经调整的亏损;调整后的亏损 [:QMnJ
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 U.aa iX7
adjusted profit 经调整的利润;调整后的利润 IebS~N
E
adjusted surplus 经调整的盈余额;调整后的盈余额 r+\z0_'
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adjusted value 经调整的价值;调整后的价值 e%U*~{m+
adjustment 调整;修订;理算〔保险〕 !{Y#<t
G]
adjustment centre 调剂中心 %RN-J*s]
adjustment lag 调整过程的时间差距;调整时差 #H[4?4r
adjustment mechanism 调整机制 $<cZ<g5)
adjustment of loss 亏损调整 p*0Ve21i,
adjustment process 调整过程;调整程序 E(tBN]W.
adjustment range 调整幅度 'y?|shV{]
administered exchange rate 受管制汇率
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