A: "qY_O/Eg]]
r/ LgmVRn
A share A股;甲类股份 ]\%u9,b%!
abatement of tax 减税;减扣免税额 ]+78
"(
ABN AMRO Bank N.V. 荷兰银行 _%aJ/Y0Cy
above-the-line expenditure 线上项目支出;经常预算支出 XgZ.U
T
above-the-line receipt 线上项目收入;经常预算收入 [%6"UH
r
ABSA Asia Limited 南非联合亚洲有限公司 "\Nn,3
qp
absolute change 绝对数值变更 }W"/h)q
absolute expenditure 实际开支 &14Er,K
absolute guideline figure 绝对准则数字 G
C3G=DTt
absolute interest 绝对权益 Rp""&0
absolute order of discharge 绝对破产解除令 <bOi }
absolute profit margin 绝对利润幅度 w`K=J!5y2g
absolute value 实值;绝对值 [,ns/*f3R
absolutely vested interest 绝对既得权益 G8p6p6*
absorbed cost 已吸收成本;已分摊成本 #ANbhHG
absorption 吸收;分摊;合并 GZqy.AE,
absorption rate 吸收率;摊配率;分摊率 KP]{=~(
ACB Finance Limited 亚洲商业财务有限公司 HO
=\
acceptable form of reciprocity 合理的互惠条件 B=+Py%
acceptable rate 适当利率;适当汇率 8d"Ff
acceptance agreement 承兑协议 {`1gDKH
acceptance for honour 参加承兑 ZncJ
acceptor 承兑人;接受人;受票人 },G5!3
acceptor for honour 参加承兑人 iyf vcKO
accident insurance 意外保险 <MBpV^Y}
Accident Insurance Association of Hong Kong 香港意外保险公会 <%]i7&8|
accident insurance scheme 意外保险计划 ]eZrb%B.
accident year basis 意外年度基准
UB1/0o
accommodation 通融;贷款 s:\FlQ0
accommodation bill 通融票据;空头票据 J9*$@&@S
accommodation party 汇票代发人 >hmBV7nR
account balance 帐户余额;帐户结余 ify}xv
account book 帐簿 .+ g8zbD4
account collected in advance 预收款项 CQm(N
account current book 往来帐簿 jpek=4E
account of after-acquired property 事后取得的财产报告 V0!$k.Wk
account of defaulter 拖欠帐目 u'+;/8
account payable 应付帐款 j LG
Q^v"
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2^$Ha|
account receivable 应收帐款 g/6>>p`J
account receivable report 应收帐款报表 %gE*x
#
account statement 结单;帐单;会计财务报表 z<9wh2*M
account title 帐户名称;会计科目 U0X? ~ 1
accountant's report 会计师报告 8%D 2G i
Accountant's Report Rules 会计师报告规则 Wc
q
UF"A
accounting and auditing procedure 会计与审计程序;会计与核数程序 KN-)m ta&
Accounting Arrangements 《会计安排》 V1Opp8
accounting basis 会计基础 ~*Kk+w9H<
accounting by Official Receiver 破产管理署署长呈交的帐目
Zf~Z&"C)
Accounting Circular 《会计通告》 zBTyRL
l
accounting class 会计类别 $
,9A?'
accounting date 记帐日期;会计结算日期 ^J-\s_)"
accounting for money 款项核算 Tweku}D7
Accounting Officer 会计主任 qTUyax
accounting period 会计报告期;会计期 OkaNVTB
accounting policy 会计政策;会计方针 rsgTd\b
accounting practice 会计惯例 =9AX\2w*H;
accounting principle 会计准则 V*1hoC#
accounting record 会计记录 hFp\,QSx
accounting report 会计报告 cg]>*lH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {WoS&eL
Accounting Society of China 中国会计学会 1Vy8TV3D
accounting statement 会计报表 R
*uwp'@
accounting system 会计制度;会计系统 Q'qz(G0
accounting transaction 会计事项;帐务交易 6A9
r{'1
accounting treatment 会计处理 qPG>0
O
accounting year 会计年度 ]d]rV
`RF
accretion 增值;添加 Qt`;+N(
accrual 应计项目;应累算数目 Ods/1 KW
accrual basis 应计制;权责发生制 Yg kd 1uI.
accrual basis accounting 应计制会计;权责发生制会计 gJC~$/2
accrue 应累算;应计 Ufr,6
IX
accrued benefit 应累算利益
g`9`/
accrued charges 应计费用 M\rZr3
accrued cumulative preference share dividend 应累算的累积优先股股息 AkE(I16Uy~
accrued expenses 应累算费用 rZSD)I
accrued interest payable 应付利息;应计未付利息 _aj,tz
accrued interest receivable 应收利息;应计未收利息 JRYCM}C]
accrued right 累算权益 {\
62c;.
accruing profit 应累算的利润 |%l&H/
accumulated fiscal reserve 累积财政储备 !xxdC
accumulated profit 累积利润;滚存溢利 Q^!x8oUF
accumulated reserve 累积储备 {|D7H=
f
accumulation of surplus income 累积收益盈余 I->
BDNk
acquired assets 既得资产 Hru~Y}V
acquisition 收购;购置;取得 gql^Inx<
acquisition cost 购置成本 cWS 0B $$
acquisition expenses 购置费用 x@*!MC#
acquisition of 100% interest 收购全部股权 zz_(*0,Qcr
acquisition of control 取得控制权 e
=
u?-8
acquisition of fixed assets 购置固定资产 >Xv
Fg
acquisition of shell “买壳” f~?4
acquisition price 收购价 tR`^c8gD
act of God 天灾 ~,O&A B
acting partner 执事合伙人 Lsb
` ,:
active market 买卖活跃的市场;交投畅旺的市场;旺市 p38RgEf
active partner 积极参与的合伙人 AREpZ2GiU
active trading 交投活跃 fx3oA}
actual circulation 实际流通 *)u%KYGr
actual cost 实际成本 cfhiZ~."T
actual expenditure 实际开支;实际支出 #)b0&wyW6i
actual income 实际入息;实际收入;实际收益 m:x<maP#E
actual market 现货市场 -4!S?rHwd+
actual price 现货价;实际价格 G A+#'R
actual profit 实际利润 jWNF3\
actual quotation 实盘;实际价位;实际报价
;U<}2M!g
actual year basis 按实际年度计算 f)#rBAkt
actuals 实货 l:- <CbG
actuarial investigation 精算调查 u #Y#,:{
actuarial principle 精算原则 (JdZl2A.
actuarial report 精算师报告 4RyQ^vL
Actuarial Society of Hong Kong 香港精算学会 wT@{=s,
actuarial valuation 精算师估值 Bh
,GQHJ
actuary 精算师 ZBsV
ad referendum agreement 暂定协议;有待覆核的协定 (t_%8Eu
ad valorem duty 从价税;按值征税
-?vII~a9y
ad valorem duty system 从价税制 bSgdVP-
ad valorem fee 从价费 He)vl.
ad valorem tariff 从价关税 *wp>a?sG\
additional allowance 额外免税额 y)uxj-G
additional amount for unexpired risk 未过期风险的额外款额 /w
"h'u
additional assessable profit 补加应评税利润 X]+z:!
additional assessment 补加评税 =" ;G&)H-
additional commitment 额外承担 iOXsj
additional commitment vote 额外承担拨款 *Eg[@5;QA
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 88g|(k/
additional dependent parent allowance 供养父母额外免税额 b`&
:`
additional provision 额外拨款 W!B\VB
additional stamp duty 附加印花税 HIsB)W&%@
additional tax 补加税罚款;补加税款 -F`u
z,wZ
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 WWjc.A$
adjudged bankrupt 被裁定破产 wrm
ReT?
adjudicated bankrupt 裁定破产人 4RL0@)0F
adjudication fee 裁定费;评定印花税额手续费;评估契据费 T0v{qQ
adjudication of bankruptcy 裁定破产;宣告破产 G3${\'<
adjudication of insolvency 裁定无力偿还债务 [oDu3Qn
adjusted actual 经调整的实数;调整后的实数 GD@|XwK){
adjusted current assets 经调整的流动资产;调整后的流动资产 /vNHb_-
adjusted figure 经调整的数字;调整后的数额 8Os: SC@Q
adjusted liabilities 经调整的负债;调整后的负债 S'}pUGDO
adjusted loss 经调整的亏损;调整后的亏损 u#)ARCx ,w
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 V)jF]u~g
adjusted profit 经调整的利润;调整后的利润 :R1F\FT*
adjusted surplus 经调整的盈余额;调整后的盈余额 nxhn|v
adjusted value 经调整的价值;调整后的价值 +<rWYF(ii/
adjustment 调整;修订;理算〔保险〕 'dJ(x
adjustment centre 调剂中心 HApjXv!U[
adjustment lag 调整过程的时间差距;调整时差 U#g,XJ
adjustment mechanism 调整机制 cxz\1Vphd
adjustment of loss 亏损调整 A;Av0@w
adjustment process 调整过程;调整程序 )QAS 7w#k
adjustment range 调整幅度 S1U>Q~ZPA
administered exchange rate 受管制汇率 2P,{`O1]