A: g7F>o76M
7]Z*]GRX
A share A股;甲类股份
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abatement of tax 减税;减扣免税额 ~7*HZ:.
ABN AMRO Bank N.V. 荷兰银行 gaJS6*P#
above-the-line expenditure 线上项目支出;经常预算支出 +XQ6KG&
above-the-line receipt 线上项目收入;经常预算收入 82$^pg>
ABSA Asia Limited 南非联合亚洲有限公司 X,p&S^
absolute change 绝对数值变更 Z?~7#F~Z`
absolute expenditure 实际开支 -V\33cA
absolute guideline figure 绝对准则数字 7HzKjR=B
absolute interest 绝对权益 jN[Z mJz'
absolute order of discharge 绝对破产解除令 I|:*Dy,~
absolute profit margin 绝对利润幅度 K3jno+U&
absolute value 实值;绝对值 e}kG1C8
absolutely vested interest 绝对既得权益 g\ke,r6
absorbed cost 已吸收成本;已分摊成本 k;%}%"EVZ
absorption 吸收;分摊;合并 2oNlQiE_
absorption rate 吸收率;摊配率;分摊率 DQ,Q yV
ACB Finance Limited 亚洲商业财务有限公司 6Cibc.vt
acceptable form of reciprocity 合理的互惠条件 l|DOsI'r
acceptable rate 适当利率;适当汇率 te1lUQ
acceptance agreement 承兑协议 pDu~84!])
acceptance for honour 参加承兑 6A%Y/oU+2
acceptor 承兑人;接受人;受票人 sh0O~%]g
acceptor for honour 参加承兑人 J%n
JO3,
accident insurance 意外保险 )%Y$FLB
Accident Insurance Association of Hong Kong 香港意外保险公会 ).-FuL4Y
accident insurance scheme 意外保险计划 wc;5tb#
accident year basis 意外年度基准 <4Ak$E%"
accommodation 通融;贷款 ohw
Q%NDl
accommodation bill 通融票据;空头票据 ioZ2J"s
accommodation party 汇票代发人 <-$4?}
account balance 帐户余额;帐户结余 ;$86.2S>B
account book 帐簿 7n#0eska,
account collected in advance 预收款项 qoEOM%dAqV
account current book 往来帐簿 !OiP<8 ,H
account of after-acquired property 事后取得的财产报告 U\ 51j
account of defaulter 拖欠帐目 BKN]DxJ6
account payable 应付帐款 1aSuRa
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #ujcT%1G
account receivable 应收帐款 ,O2Uj3"
account receivable report 应收帐款报表 ek.L(n,J|
account statement 结单;帐单;会计财务报表 1 }:k w
account title 帐户名称;会计科目 sO6+L
#!
accountant's report 会计师报告 }=wSfr9g
Accountant's Report Rules 会计师报告规则 n] &fod
accounting and auditing procedure 会计与审计程序;会计与核数程序 @#sQ7eMoy
Accounting Arrangements 《会计安排》 _wm"v19
accounting basis 会计基础 w
LW!_D,/R
accounting by Official Receiver 破产管理署署长呈交的帐目 7^S &g.A
Accounting Circular 《会计通告》 vq x;FAqZ
accounting class 会计类别 Uq"RyvkpP
accounting date 记帐日期;会计结算日期 !j\y
t
accounting for money 款项核算 55hJRm3
Accounting Officer 会计主任 bvAO(`
accounting period 会计报告期;会计期 T1D7H~\lG
accounting policy 会计政策;会计方针 )\t#e`3
accounting practice 会计惯例 7pkc*@t
accounting principle 会计准则 yfYAA*S!z
accounting record 会计记录 eqXW|,zUm
accounting report 会计报告 (xq25;|Y
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^5xY&1j
Accounting Society of China 中国会计学会 tk ~7>S
accounting statement 会计报表 >/Slk{
accounting system 会计制度;会计系统 E-l
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accounting transaction 会计事项;帐务交易 $lUZm\R|k
accounting treatment 会计处理 ,VbP$1t
accounting year 会计年度 ,)%nLc
accretion 增值;添加 {R&F_51)V
accrual 应计项目;应累算数目 nJrV
accrual basis 应计制;权责发生制 )KkA<O}f
accrual basis accounting 应计制会计;权责发生制会计 Yr"G)i~"Y
accrue 应累算;应计 KrG$W/<tg
accrued benefit 应累算利益 W)o-aX!P
accrued charges 应计费用 cLX~NPD/
accrued cumulative preference share dividend 应累算的累积优先股股息 }KJ/WyYW
accrued expenses 应累算费用 7(ZI]<
accrued interest payable 应付利息;应计未付利息 .,-t}5(VSq
accrued interest receivable 应收利息;应计未收利息 _^Rf*G !
accrued right 累算权益 z9E*Mh(NE
accruing profit 应累算的利润 jwGd*8
/
accumulated fiscal reserve 累积财政储备 PJO +@+"{@
accumulated profit 累积利润;滚存溢利 R$wo{{KX
accumulated reserve 累积储备 lZ'NLbK
accumulation of surplus income 累积收益盈余 zPZy#7/A
acquired assets 既得资产 =p ^Sn,t
acquisition 收购;购置;取得 4WU
6CN
acquisition cost 购置成本 Z-Zox-I1}-
acquisition expenses 购置费用 >|mmJ4T
acquisition of 100% interest 收购全部股权 WY #pzBA
acquisition of control 取得控制权 fk;39$[
acquisition of fixed assets 购置固定资产 cl)%qIXj}H
acquisition of shell “买壳” 3<#4
acquisition price 收购价 [Nsv]Yz
act of God 天灾 =[3I#s?V
acting partner 执事合伙人 |Kh#\d
active market 买卖活跃的市场;交投畅旺的市场;旺市 `UGHk*DL)
active partner 积极参与的合伙人 ,"5Fw4G6*
active trading 交投活跃 l. !5/\
actual circulation 实际流通 /mF%uI>:
actual cost 实际成本 L:j;;9Sp{
actual expenditure 实际开支;实际支出 +Z#lf
actual income 实际入息;实际收入;实际收益 u0Irf"Ab
actual market 现货市场 vaS/WEY
actual price 现货价;实际价格 _L<IxOZh+
actual profit 实际利润 @'jC>BS8`
actual quotation 实盘;实际价位;实际报价 _.yBX\tf[
actual year basis 按实际年度计算 x)5#*Q
actuals 实货 Gd%KBb
actuarial investigation 精算调查 FlgK:=Fmj
actuarial principle 精算原则 mO(m%3
actuarial report 精算师报告 7J.alV4`/
Actuarial Society of Hong Kong 香港精算学会 ldO6W7G|h
actuarial valuation 精算师估值 4F^(3RKZ|
actuary 精算师 aU4v-9@U8
ad referendum agreement 暂定协议;有待覆核的协定 rq:R6e
ad valorem duty 从价税;按值征税 ok iI:
ad valorem duty system 从价税制 f@]4udc e
ad valorem fee 从价费 lL/|{A|-j
ad valorem tariff 从价关税 %\Z{~(&-v
additional allowance 额外免税额 R*VJe+5w
additional amount for unexpired risk 未过期风险的额外款额 ;n?H/(6X8>
additional assessable profit 补加应评税利润 L?23Av0W
additional assessment 补加评税 %nSLe~b
additional commitment 额外承担 DfXXN
additional commitment vote 额外承担拨款 L*"Q5NzB]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~kj1L@gy
additional dependent parent allowance 供养父母额外免税额 $2~I-[
additional provision 额外拨款 t6W$t
additional stamp duty 附加印花税 tl !o;`W
additional tax 补加税罚款;补加税款 tH`!?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 MDM/~Qpj_
adjudged bankrupt 被裁定破产 oQ{(7.e7)
adjudicated bankrupt 裁定破产人 rd vq(\A
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ou0(C`
adjudication of bankruptcy 裁定破产;宣告破产 H<92tP4M
adjudication of insolvency 裁定无力偿还债务 82O#Fe q
adjusted actual 经调整的实数;调整后的实数 TyI"fP
adjusted current assets 经调整的流动资产;调整后的流动资产 ]k-<[Z;I,
adjusted figure 经调整的数字;调整后的数额
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adjusted liabilities 经调整的负债;调整后的负债 <DxUqCE
adjusted loss 经调整的亏损;调整后的亏损 UC"<5z
lcu
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 ZaIlo5
adjusted profit 经调整的利润;调整后的利润 IV]s!
adjusted surplus 经调整的盈余额;调整后的盈余额 7^>UUdk(
adjusted value 经调整的价值;调整后的价值 *G"L]Nq#
adjustment 调整;修订;理算〔保险〕 mI_ ?hl?Pv
adjustment centre 调剂中心 XT~!dq5
adjustment lag 调整过程的时间差距;调整时差 vN=e
1\
adjustment mechanism 调整机制 |gxT-ZM
adjustment of loss 亏损调整 @)owj^sA
adjustment process 调整过程;调整程序 ?`#)JG,A7
adjustment range 调整幅度 aY&