A: \L"0Pmt[
8gW$\
A share A股;甲类股份 zU";\);
abatement of tax 减税;减扣免税额 <G#Q f|&
ABN AMRO Bank N.V. 荷兰银行 VLC=>w\,
above-the-line expenditure 线上项目支出;经常预算支出 ]uXmug
above-the-line receipt 线上项目收入;经常预算收入 qRCUkw} fs
ABSA Asia Limited 南非联合亚洲有限公司 E
&0]s
absolute change 绝对数值变更 B~`:?f9ny5
absolute expenditure 实际开支 6\RZ[gA?
absolute guideline figure 绝对准则数字 c>+h
Y5?C
absolute interest 绝对权益 ,e{1l
absolute order of discharge 绝对破产解除令 $?y\3GX
absolute profit margin 绝对利润幅度 6 -IThC
absolute value 实值;绝对值 3 +8{Y
absolutely vested interest 绝对既得权益 +<'>~lDg
absorbed cost 已吸收成本;已分摊成本 &XB1=b5
absorption 吸收;分摊;合并 __i))2
absorption rate 吸收率;摊配率;分摊率 },,K6*P
ACB Finance Limited 亚洲商业财务有限公司 n!L}4Nmp
acceptable form of reciprocity 合理的互惠条件 R:U!HE8j
acceptable rate 适当利率;适当汇率 PDb7 h
acceptance agreement 承兑协议 6OZn7:)Y
acceptance for honour 参加承兑 $u,
~183
acceptor 承兑人;接受人;受票人 !=]cAS
PGD
acceptor for honour 参加承兑人 })C}'!+]
accident insurance 意外保险 .=@CF8ArG
Accident Insurance Association of Hong Kong 香港意外保险公会 6A-nhvDP
accident insurance scheme 意外保险计划 "LM[WcDX
accident year basis 意外年度基准 aPHNX)
accommodation 通融;贷款 BrsBB"<o,
accommodation bill 通融票据;空头票据 41c4Xj?'
accommodation party 汇票代发人 P]H4!}M
account balance 帐户余额;帐户结余 m]&y&oz
account book 帐簿 ese?;1
r
account collected in advance 预收款项 }T"&4Rvs2R
account current book 往来帐簿 8>'vzc/*>
account of after-acquired property 事后取得的财产报告 R2y~+tko?
account of defaulter 拖欠帐目 nxs'qX(D
account payable 应付帐款 wcL|{rUXba
account payee only [A/C payee only] 只可转帐;存入收款人帐户 vgN%vw pL
account receivable 应收帐款 ^"+Vx9H"{
account receivable report 应收帐款报表 "T.Qb/97@
account statement 结单;帐单;会计财务报表 ' [%
?j?2r
account title 帐户名称;会计科目 Ex5LhRe>=
accountant's report 会计师报告 Q\aC:68
Accountant's Report Rules 会计师报告规则 ):nC&M\W~
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~X,ZZ 9H
Accounting Arrangements 《会计安排》 QoS]QY'bZ
accounting basis 会计基础 |\N))K-2D
accounting by Official Receiver 破产管理署署长呈交的帐目 nQd~i0`vB
Accounting Circular 《会计通告》 oEsqLh9a|
accounting class 会计类别 t{O2JF#5u
accounting date 记帐日期;会计结算日期 14yzGhA
accounting for money 款项核算 gNSsT])
Accounting Officer 会计主任 .:iO$wjp5
accounting period 会计报告期;会计期 d>Ky(wS
accounting policy 会计政策;会计方针 +[Q`I*C
accounting practice 会计惯例 }h=3[pe}
accounting principle 会计准则 h 2C9p2.
accounting record 会计记录 =/bC0bb{i
accounting report 会计报告 V(F1i%9l g
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f&?
8fB8{
Accounting Society of China 中国会计学会 ]?s^{
accounting statement 会计报表 TchByN6oN<
accounting system 会计制度;会计系统 .|GnTC q
accounting transaction 会计事项;帐务交易 _nec6=S6(
accounting treatment 会计处理 [~k!wipK
accounting year 会计年度 @Wd1+Yky
accretion 增值;添加 Ee'wsL
accrual 应计项目;应累算数目 1Wz5I
v#Ez
accrual basis 应计制;权责发生制 I~25}(IDZ"
accrual basis accounting 应计制会计;权责发生制会计 FIpJ>E"n
accrue 应累算;应计 z/|tsVK
accrued benefit 应累算利益 9C| -|mo
accrued charges 应计费用 I GB)
accrued cumulative preference share dividend 应累算的累积优先股股息 >H,PST
accrued expenses 应累算费用 jNW/Biy4u
accrued interest payable 应付利息;应计未付利息 F*=}}H/
accrued interest receivable 应收利息;应计未收利息 1_z~<d
@?;
accrued right 累算权益 V0y_c^x
accruing profit 应累算的利润 H
~?p,h
accumulated fiscal reserve 累积财政储备 J pKCux
accumulated profit 累积利润;滚存溢利 eKL3Y_5p@
accumulated reserve 累积储备 >/y+;<MZ
accumulation of surplus income 累积收益盈余 Env_??xq
acquired assets 既得资产 'V}4_3#q
acquisition 收购;购置;取得 / a$B8,
acquisition cost 购置成本 ~4M?[E&
acquisition expenses 购置费用 "\"sM{x
acquisition of 100% interest 收购全部股权 cT#R B7
acquisition of control 取得控制权 K(Ak+&[
acquisition of fixed assets 购置固定资产 n(jrK9]
acquisition of shell “买壳” [+b&)jN*2
acquisition price 收购价 K b
z|h,<
act of God 天灾 m=%yZ2F;
acting partner 执事合伙人 }Pj;9ivz
active market 买卖活跃的市场;交投畅旺的市场;旺市 o*xft6U
active partner 积极参与的合伙人 n4
J*04K
active trading 交投活跃 Fy^MI*}BZ
actual circulation 实际流通 =7-@&S=?s
actual cost 实际成本 5Pd^Sew
actual expenditure 实际开支;实际支出 N|asr,
actual income 实际入息;实际收入;实际收益 xU'% 6/G
actual market 现货市场 "K#zY~>L
actual price 现货价;实际价格 wE#z)2?
`\
actual profit 实际利润 rF=\H3`p3
actual quotation 实盘;实际价位;实际报价
9/6=[)
actual year basis 按实际年度计算 {@>6E8)H5
actuals 实货 `D0Hu!;
actuarial investigation 精算调查 A(wuRXnVWK
actuarial principle 精算原则 +P;&/z8i*g
actuarial report 精算师报告 ^4{"h
Actuarial Society of Hong Kong 香港精算学会 VH
x:3G
actuarial valuation 精算师估值 Cm#[$T@C
actuary 精算师 >:f&@vwm
ad referendum agreement 暂定协议;有待覆核的协定 (r"2XXR
ad valorem duty 从价税;按值征税 m]'P3^<{P
ad valorem duty system 从价税制 <xr\1VjA
ad valorem fee 从价费 P30|TU+B
ad valorem tariff 从价关税 zN,2
(v"
additional allowance 额外免税额 :PQvt/-'(D
additional amount for unexpired risk 未过期风险的额外款额 _rvO#h
additional assessable profit 补加应评税利润 4_h?E:sBb
additional assessment 补加评税 ![{0Yw
D
additional commitment 额外承担 d 8M8O3
additional commitment vote 额外承担拨款 X5c)T}pyv
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3ULn ]jA
additional dependent parent allowance 供养父母额外免税额 fi';Mb3B3
additional provision 额外拨款 \mDBOC0eK
additional stamp duty 附加印花税 G*rlU
additional tax 补加税罚款;补加税款 7kh(WtUz
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 YCo qe,5
adjudged bankrupt 被裁定破产 gtRs||
adjudicated bankrupt 裁定破产人 yIma7H@=L
adjudication fee 裁定费;评定印花税额手续费;评估契据费 vXeI)vFK
adjudication of bankruptcy 裁定破产;宣告破产 +cC$4t0$^A
adjudication of insolvency 裁定无力偿还债务 S/x C
X!
adjusted actual 经调整的实数;调整后的实数 .@3bz
adjusted current assets 经调整的流动资产;调整后的流动资产 obSLy
Ed
adjusted figure 经调整的数字;调整后的数额 wZKEUJpQ
adjusted liabilities 经调整的负债;调整后的负债 .X{U\{c| a
adjusted loss 经调整的亏损;调整后的亏损
2G)q?_Q4S
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 h"On9
adjusted profit 经调整的利润;调整后的利润 \Qei}5P,
adjusted surplus 经调整的盈余额;调整后的盈余额 _Wgpk0
adjusted value 经调整的价值;调整后的价值 ~a`
vk@8
adjustment 调整;修订;理算〔保险〕 x4;ndck%U
adjustment centre 调剂中心 UGK,+FN
adjustment lag 调整过程的时间差距;调整时差 E{}Vi>@V?
adjustment mechanism 调整机制 jT1^oXn@
adjustment of loss 亏损调整 "UTAh6[3oD
adjustment process 调整过程;调整程序 KN"<f:u
adjustment range 调整幅度 >2dF^cDE-3
administered exchange rate 受管制汇率 d @>1m:p