A: ,yfJjV*I
V Kc`mE
A share A股;甲类股份 3m~3l d
abatement of tax 减税;减扣免税额 ;>]dwsA*P
ABN AMRO Bank N.V. 荷兰银行 F=UW[zy/[
above-the-line expenditure 线上项目支出;经常预算支出 ZS&lXgo
above-the-line receipt 线上项目收入;经常预算收入 |>Pv2
ABSA Asia Limited 南非联合亚洲有限公司 1bCS4fs^>
absolute change 绝对数值变更 1
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absolute expenditure 实际开支 7=A @P
absolute guideline figure 绝对准则数字 I
wu^@
absolute interest 绝对权益 9q^7%b,
absolute order of discharge 绝对破产解除令 iZ(p]0aP7
absolute profit margin 绝对利润幅度 @d^MaXp_P
absolute value 实值;绝对值 ?J"Y4,{
absolutely vested interest 绝对既得权益 pQm-Hr78j
absorbed cost 已吸收成本;已分摊成本 ,(+ZD@Rg
absorption 吸收;分摊;合并 %VrMlG4hx
absorption rate 吸收率;摊配率;分摊率 AUaupNN
ACB Finance Limited 亚洲商业财务有限公司 /DSy/p0%
acceptable form of reciprocity 合理的互惠条件 /\pUA!G)BD
acceptable rate 适当利率;适当汇率 MR* %lZpB
acceptance agreement 承兑协议 ggHl{cl)
acceptance for honour 参加承兑 s%N6^}N
acceptor 承兑人;接受人;受票人 z+?48}
acceptor for honour 参加承兑人 L\t!)X-4
accident insurance 意外保险 EOGz;:b&
Accident Insurance Association of Hong Kong 香港意外保险公会 Ez>!%Hpn\
accident insurance scheme 意外保险计划 "W"r0"4
accident year basis 意外年度基准 kChCo0Q>1
accommodation 通融;贷款 =?hbi]
accommodation bill 通融票据;空头票据 tkdyR1-
accommodation party 汇票代发人 ;FjI!V
account balance 帐户余额;帐户结余 &([Gc+"5E.
account book 帐簿 ("J_< p
account collected in advance 预收款项
%S%0/
account current book 往来帐簿 x=1Sbs w{
account of after-acquired property 事后取得的财产报告 ;:Y/"5h
account of defaulter 拖欠帐目 zOL*XZ0c
account payable 应付帐款 +AOpB L'
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2u}ns8wn
account receivable 应收帐款 xQzXl
account receivable report 应收帐款报表 u%CJjy
account statement 结单;帐单;会计财务报表 Uetna!ABB
account title 帐户名称;会计科目 x=44ITe1n[
accountant's report 会计师报告 i]zTY\gw8M
Accountant's Report Rules 会计师报告规则 R)
GDs
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accounting and auditing procedure 会计与审计程序;会计与核数程序 u$1^=
Accounting Arrangements 《会计安排》 ${7s"IX
accounting basis 会计基础 p/jAr+XM
accounting by Official Receiver 破产管理署署长呈交的帐目 l37l| xp~
Accounting Circular 《会计通告》 A)f/ww)Q
accounting class 会计类别 [i]%PVGW
accounting date 记帐日期;会计结算日期 MPJ0>Ly
accounting for money 款项核算 K`cy97
Accounting Officer 会计主任 #U/L8
accounting period 会计报告期;会计期 'i8?]`
T
accounting policy 会计政策;会计方针 MAG/7T5
accounting practice 会计惯例 Ua>.k|>0
accounting principle 会计准则 2{)<D
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accounting record 会计记录 +|spC
accounting report 会计报告 5{M$m&$1
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +
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Accounting Society of China 中国会计学会
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accounting statement 会计报表 j(Tk6S
accounting system 会计制度;会计系统 ; DI"9
accounting transaction 会计事项;帐务交易
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accounting treatment 会计处理 ch0x*[N@
accounting year 会计年度 H~ =;yy
accretion 增值;添加 wW'.bqA
accrual 应计项目;应累算数目 7, :l\t
accrual basis 应计制;权责发生制 (7}Zh|@W
accrual basis accounting 应计制会计;权责发生制会计 O>arCr=H
accrue 应累算;应计 cN#f$
accrued benefit 应累算利益
d>1#|
accrued charges 应计费用 K
U;m.{
accrued cumulative preference share dividend 应累算的累积优先股股息 IS }U2d,W
accrued expenses 应累算费用 .+ CMm5T
accrued interest payable 应付利息;应计未付利息 <h1J+
accrued interest receivable 应收利息;应计未收利息 1?#
Wg>7'
accrued right 累算权益 ltXGm)+
accruing profit 应累算的利润 {Gr"oO`&"
accumulated fiscal reserve 累积财政储备 |>=\
VX17
accumulated profit 累积利润;滚存溢利 _1HEGX\
accumulated reserve 累积储备 PAy7b7m~B
accumulation of surplus income 累积收益盈余 qyYf&VC}
acquired assets 既得资产 Kr;F4G|Qt
acquisition 收购;购置;取得 8'mm<BV;sT
acquisition cost 购置成本
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acquisition expenses 购置费用 _jrkR
n1 "
acquisition of 100% interest 收购全部股权 hUMFfc?
acquisition of control 取得控制权 fZJ O}
acquisition of fixed assets 购置固定资产 %Z#[{yuFs
acquisition of shell “买壳” ;JR_z'<
acquisition price 收购价 ;i;;{j@$i
act of God 天灾 BjbpRQ,
acting partner 执事合伙人 M9sB2Ips
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active market 买卖活跃的市场;交投畅旺的市场;旺市 fuA8jx
active partner 积极参与的合伙人 bR|1*
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active trading 交投活跃 AV["%$:
actual circulation 实际流通 VufG7%S{
actual cost 实际成本 k.w}}78N2N
actual expenditure 实际开支;实际支出 C
)qP9uW
actual income 实际入息;实际收入;实际收益 |:d:uj/
actual market 现货市场 `v$Bib)
actual price 现货价;实际价格 b'yW+
actual profit 实际利润 WevXQ-eKm
actual quotation 实盘;实际价位;实际报价 T1~,.(#
actual year basis 按实际年度计算 +jz%:D
actuals 实货 0i9C\'W`
actuarial investigation 精算调查 d`4@aoM
actuarial principle 精算原则 {_*$X
actuarial report 精算师报告 X+k`UM~
Actuarial Society of Hong Kong 香港精算学会 3+#
"4O
actuarial valuation 精算师估值 z`+j]NX]
actuary 精算师 9w,u4q
ad referendum agreement 暂定协议;有待覆核的协定 "]{"4qV1=
ad valorem duty 从价税;按值征税 } T<oLvS
ad valorem duty system 从价税制 I~I$/j]e`
ad valorem fee 从价费 ^,;8ra*h
ad valorem tariff 从价关税 "
J6aU
additional allowance 额外免税额 $ *^E
additional amount for unexpired risk 未过期风险的额外款额 +S>}<OE
additional assessable profit 补加应评税利润 TANt*r7
additional assessment 补加评税 5mYI5~
p
additional commitment 额外承担 Y=N; Bj
additional commitment vote 额外承担拨款 f:K`MW
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7Ke#sW.HN
additional dependent parent allowance 供养父母额外免税额 s_ N]$3'[E
additional provision 额外拨款 N?;5%pG
<
additional stamp duty 附加印花税 }]?U.
]-
additional tax 补加税罚款;补加税款 o+Kh2;$)
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -, #
LTW<.
adjudged bankrupt 被裁定破产 {^n\
r^5
adjudicated bankrupt 裁定破产人 }8qsE
adjudication fee 裁定费;评定印花税额手续费;评估契据费 yS:1F
PA$_
adjudication of bankruptcy 裁定破产;宣告破产 = g)G!
adjudication of insolvency 裁定无力偿还债务 ZIrJ"*QO=
adjusted actual 经调整的实数;调整后的实数 kaj6C_k|
adjusted current assets 经调整的流动资产;调整后的流动资产 -"e$ VB
adjusted figure 经调整的数字;调整后的数额 %? WmWs0
adjusted liabilities 经调整的负债;调整后的负债 Y4|g^>{<ni
adjusted loss 经调整的亏损;调整后的亏损 IW'2+EGc
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 &$</|F)y
adjusted profit 经调整的利润;调整后的利润 sZhl.[&zo
adjusted surplus 经调整的盈余额;调整后的盈余额 b,#E.%SLw
adjusted value 经调整的价值;调整后的价值 Qvd$fY**
adjustment 调整;修订;理算〔保险〕 z
~BrKdS
adjustment centre 调剂中心 NCM&6<_
adjustment lag 调整过程的时间差距;调整时差 #D{//P|;
adjustment mechanism 调整机制 1y5$
adjustment of loss 亏损调整 rpT{0>5
adjustment process 调整过程;调整程序 z3[0BWXs
adjustment range 调整幅度 7+I2"Hy
administered exchange rate 受管制汇率 pQY.MZSA