A: pIP^/H
wwVg'V;
A share A股;甲类股份 q$BS@
abatement of tax 减税;减扣免税额 Os"T,`F2s
ABN AMRO Bank N.V. 荷兰银行 E
(bx/f
above-the-line expenditure 线上项目支出;经常预算支出 a?
P$8NLr
above-the-line receipt 线上项目收入;经常预算收入 QDpzIjJj
ABSA Asia Limited 南非联合亚洲有限公司 %% A==_b
absolute change 绝对数值变更 vD'YLn%Q
absolute expenditure 实际开支 n06Jg+
absolute guideline figure 绝对准则数字 uPQrDr5
absolute interest 绝对权益 d
gRTV<vM
absolute order of discharge 绝对破产解除令 %"g; K
absolute profit margin 绝对利润幅度 fNaboNj[
absolute value 实值;绝对值 x3]y*6
absolutely vested interest 绝对既得权益 OXIy0].b
absorbed cost 已吸收成本;已分摊成本 |+r5D4]e
absorption 吸收;分摊;合并 tX
3y{W10"
absorption rate 吸收率;摊配率;分摊率 1y}tPkOe7O
ACB Finance Limited 亚洲商业财务有限公司 G0&'B6I>
acceptable form of reciprocity 合理的互惠条件 /Vy,6:$H3
acceptable rate 适当利率;适当汇率 tX7TP(
acceptance agreement 承兑协议 ST7Xgma-
acceptance for honour 参加承兑 I^itlQ
acceptor 承兑人;接受人;受票人 =VOl
*
acceptor for honour 参加承兑人 hsZ}FLStJ
accident insurance 意外保险 F`U
YgN
Accident Insurance Association of Hong Kong 香港意外保险公会 \\i$zRi
accident insurance scheme 意外保险计划 ?Y|*EH
accident year basis 意外年度基准 ; 6*Ag#Z
accommodation 通融;贷款 L$4nbOu\~
accommodation bill 通融票据;空头票据 )!jX$bK
accommodation party 汇票代发人 >C"QV`+
account balance 帐户余额;帐户结余 9i*Xd$ G
account book 帐簿 9G"-~C"e3
account collected in advance 预收款项 Aa`'g0wmc
account current book 往来帐簿 @(_f}SgfE
account of after-acquired property 事后取得的财产报告 ]n$&|@
account of defaulter 拖欠帐目 pSh$#]mZ`
account payable 应付帐款 W9%B9~\G;+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 rtY4B~_
account receivable 应收帐款 $mZpX:7/u8
account receivable report 应收帐款报表 %5|DdpES
account statement 结单;帐单;会计财务报表 #7yy7Y5
account title 帐户名称;会计科目 ug.
'OR
accountant's report 会计师报告 [$P.ek<
Accountant's Report Rules 会计师报告规则 StWF66u34&
accounting and auditing procedure 会计与审计程序;会计与核数程序 Kt/Wd
Accounting Arrangements 《会计安排》 k>mqKzT0$+
accounting basis 会计基础 FST}:*dOe5
accounting by Official Receiver 破产管理署署长呈交的帐目 1?N$I}?
Accounting Circular 《会计通告》
Im8c
accounting class 会计类别 *&sXC@^@^
accounting date 记帐日期;会计结算日期 Xsit4Ma
accounting for money 款项核算 8w]>SEGFs
Accounting Officer 会计主任 yNkE>
accounting period 会计报告期;会计期 ?~#{3b
accounting policy 会计政策;会计方针 Zk#?.z}
accounting practice 会计惯例 5'hQ6i8
accounting principle 会计准则 Eh*t;J=O
accounting record 会计记录 GYM6 `
accounting report 会计报告 ]53'\TH
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ps=+wg?]
Accounting Society of China 中国会计学会 cAAyyc"yJ
accounting statement 会计报表 UZ}>@0
accounting system 会计制度;会计系统 4bZ
+nQgLu
accounting transaction 会计事项;帐务交易 WA&&*ae5`
accounting treatment 会计处理 b1 NB:
accounting year 会计年度 gdVajOAu
accretion 增值;添加 [osm\w49
accrual 应计项目;应累算数目 `.8#q^
accrual basis 应计制;权责发生制 <<:a>)6\
accrual basis accounting 应计制会计;权责发生制会计 $bi@,&t;
accrue 应累算;应计 <
{yQNXf[
accrued benefit 应累算利益 Y^P'slY{%
accrued charges 应计费用 >W[#-jA_Z
accrued cumulative preference share dividend 应累算的累积优先股股息 q\gvX
76a
accrued expenses 应累算费用
;%tu;
accrued interest payable 应付利息;应计未付利息 +HxL>\
accrued interest receivable 应收利息;应计未收利息 v'zj<|2
accrued right 累算权益 \r+8}8
accruing profit 应累算的利润 EFKOElG(k
accumulated fiscal reserve 累积财政储备 =-GHs$u%f
accumulated profit 累积利润;滚存溢利 fW'U7&O
accumulated reserve 累积储备 [6Nw)r(a(
accumulation of surplus income 累积收益盈余 5{uK;Vxse
acquired assets 既得资产 N>J"^ GX
acquisition 收购;购置;取得 61^5QHur
acquisition cost 购置成本 HD95>%
acquisition expenses 购置费用 E?+MM0
acquisition of 100% interest 收购全部股权 Q4JvFy0'
acquisition of control 取得控制权 :x<'>)6
acquisition of fixed assets 购置固定资产 Oor&1
acquisition of shell “买壳” t% f6P
acquisition price 收购价 &QL!Y{=Y6
act of God 天灾 6W abw
:
acting partner 执事合伙人 ]2Q:&T
active market 买卖活跃的市场;交投畅旺的市场;旺市 4[]/
active partner 积极参与的合伙人 P,[O32i#
active trading 交投活跃 *1[v08?!
actual circulation 实际流通 L--(Y+vmf
actual cost 实际成本 /\_wDi+#
actual expenditure 实际开支;实际支出 p#Vh[UTl^
actual income 实际入息;实际收入;实际收益 VY9|8g/
actual market 现货市场 }`,}e 259
actual price 现货价;实际价格 D/&^Y'|T
actual profit 实际利润 =NHzh!
actual quotation 实盘;实际价位;实际报价 VYZkHjj)2i
actual year basis 按实际年度计算 bf3Njma%
actuals 实货 -b4#/q+bb+
actuarial investigation 精算调查 d* 6 lJT
actuarial principle 精算原则 YIQm;EEG
actuarial report 精算师报告 AGN5=K*D
Actuarial Society of Hong Kong 香港精算学会 .#]
V5g,
actuarial valuation 精算师估值 DGwN*>X
actuary 精算师 ?(
^HjRUY
ad referendum agreement 暂定协议;有待覆核的协定 fb 8t9sAI
ad valorem duty 从价税;按值征税 6DFF:wrm&
ad valorem duty system 从价税制 H-sJt:
ad valorem fee 从价费 >7VOytc
ad valorem tariff 从价关税 . .|>|X4
additional allowance 额外免税额 @L-3&~=
additional amount for unexpired risk 未过期风险的额外款额 s=+,F<;x.U
additional assessable profit 补加应评税利润 c
v b:FK
additional assessment 补加评税 WmRx
_d_
additional commitment 额外承担 HCI|6{k
additional commitment vote 额外承担拨款 \V#2K><
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (1pxQ%yEA
additional dependent parent allowance 供养父母额外免税额 OeuM9c{
additional provision 额外拨款 G' ~Z'
additional stamp duty 附加印花税 hwaU;> F
additional tax 补加税罚款;补加税款 DJ)z~W2I*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4X@
<PX5
adjudged bankrupt 被裁定破产 wW~y?A"{2
adjudicated bankrupt 裁定破产人 )@xHL]!5m
adjudication fee 裁定费;评定印花税额手续费;评估契据费 TRl,L5wd-?
adjudication of bankruptcy 裁定破产;宣告破产 A?V[/
adjudication of insolvency 裁定无力偿还债务 :[1^IH(sb
adjusted actual 经调整的实数;调整后的实数 k|$08EK $
adjusted current assets 经调整的流动资产;调整后的流动资产 +h
}>UK\
adjusted figure 经调整的数字;调整后的数额 9U_uw
Rv2
adjusted liabilities 经调整的负债;调整后的负债 kgX"LQh;[G
adjusted loss 经调整的亏损;调整后的亏损 3TRzDE(J
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 K 9ytot
adjusted profit 经调整的利润;调整后的利润 Lbka*@
adjusted surplus 经调整的盈余额;调整后的盈余额 ZxmMw
adjusted value 经调整的价值;调整后的价值 UN
<s1
adjustment 调整;修订;理算〔保险〕 cY|?iEVs)
adjustment centre 调剂中心 :Rh?#yO5
adjustment lag 调整过程的时间差距;调整时差 NW'rqgG
adjustment mechanism 调整机制 BULf@8~(
adjustment of loss 亏损调整 }7>r,
adjustment process 调整过程;调整程序 )Jx +R;Z
adjustment range 调整幅度
G[}$s7@k
administered exchange rate 受管制汇率 3[g%T2&[