A: JR!-1tnc
:[0 R F^2}
A share A股;甲类股份 {&5lZ<nu8A
abatement of tax 减税;减扣免税额 gd;!1GNi]
ABN AMRO Bank N.V. 荷兰银行 \<{a=@_k9
above-the-line expenditure 线上项目支出;经常预算支出 gk6f_0?X'
above-the-line receipt 线上项目收入;经常预算收入 $1yy;IyR
ABSA Asia Limited 南非联合亚洲有限公司 U,g8:M
xHK
absolute change 绝对数值变更 '=dQ$fs
absolute expenditure 实际开支 "Zp&7hI
absolute guideline figure 绝对准则数字 ]Lv3XMa
absolute interest 绝对权益 (`
(D
$%
absolute order of discharge 绝对破产解除令 wJC[[_"3 I
absolute profit margin 绝对利润幅度 J!:BCjRdw
absolute value 实值;绝对值 >@vu;j\*E5
absolutely vested interest 绝对既得权益 M7=,J;@
absorbed cost 已吸收成本;已分摊成本 JduO^Fit
absorption 吸收;分摊;合并 =B}IsBn'J
absorption rate 吸收率;摊配率;分摊率 VYG@_fd!x
ACB Finance Limited 亚洲商业财务有限公司 7zu\tCWb
acceptable form of reciprocity 合理的互惠条件 s"jvO>[
acceptable rate 适当利率;适当汇率 $nt&'Xnv
acceptance agreement 承兑协议 }UPC~kC+Z
acceptance for honour 参加承兑 q T6y&
acceptor 承兑人;接受人;受票人 \U:OQ.e
acceptor for honour 参加承兑人 E ;Z(v
accident insurance 意外保险 Kd:l8%+
Accident Insurance Association of Hong Kong 香港意外保险公会 0qS/>u*
accident insurance scheme 意外保险计划 Qs1CK;+zU
accident year basis 意外年度基准 Ark]>4x>
accommodation 通融;贷款
DTO_IP
accommodation bill 通融票据;空头票据 \F|)w|v
accommodation party 汇票代发人 5wue2/gl
account balance 帐户余额;帐户结余 6 f*:;
account book 帐簿 r#zcl)rbU
account collected in advance 预收款项 sxT&T=7
account current book 往来帐簿 1jKpLTSs
account of after-acquired property 事后取得的财产报告 $;^|]/-
account of defaulter 拖欠帐目 )Cy>'l*Og7
account payable 应付帐款 vl:~&I&y;R
account payee only [A/C payee only] 只可转帐;存入收款人帐户 gTj,I=3$?e
account receivable 应收帐款 a2P)@R
account receivable report 应收帐款报表 .i*oZ'[X
account statement 结单;帐单;会计财务报表 }H
~-oYMu
account title 帐户名称;会计科目 d88A.Z3w
accountant's report 会计师报告 f1vD{M;
Accountant's Report Rules 会计师报告规则 >6S7#)0T
accounting and auditing procedure 会计与审计程序;会计与核数程序 /9br &s$B
Accounting Arrangements 《会计安排》 x,C8):\t`B
accounting basis 会计基础 {0,b[
accounting by Official Receiver 破产管理署署长呈交的帐目 g+B7~Z5,
Accounting Circular 《会计通告》 7qqzL_d>
accounting class 会计类别 bTJ<8q
accounting date 记帐日期;会计结算日期 fXMY.X>f
accounting for money 款项核算 ,:mL\ZED
Accounting Officer 会计主任 )K[\j?
accounting period 会计报告期;会计期 ~dS15E4-Pp
accounting policy 会计政策;会计方针 NgTB4I8P
accounting practice 会计惯例
qNJc*@s
accounting principle 会计准则 @ki|#ro
accounting record 会计记录 rt^~
I\V
accounting report 会计报告 ,8r?C !m]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ao\P|K9MyL
Accounting Society of China 中国会计学会 #LR4%}mg
accounting statement 会计报表 ),yar9C
accounting system 会计制度;会计系统 {D[6=\F
accounting transaction 会计事项;帐务交易 fg LY{
accounting treatment 会计处理 W5Jw^,iPd
accounting year 会计年度 sSU|N;"Y
accretion 增值;添加 Mp/l*"(
accrual 应计项目;应累算数目 *H!BThf
t4
accrual basis 应计制;权责发生制 $
64up!
accrual basis accounting 应计制会计;权责发生制会计 P")I)>Q6
accrue 应累算;应计 lk>\6o:
accrued benefit 应累算利益 !=eNr<:V.
accrued charges 应计费用 4'z)J1M
accrued cumulative preference share dividend 应累算的累积优先股股息 h^g0|p5
accrued expenses 应累算费用 uE.BB#
accrued interest payable 应付利息;应计未付利息 =803rNe
accrued interest receivable 应收利息;应计未收利息 V;ea Q
accrued right 累算权益 !dT+c
Zsf
accruing profit 应累算的利润 ah*{NR)
accumulated fiscal reserve 累积财政储备 ulxlh8=
accumulated profit 累积利润;滚存溢利 A,F~*LXm
accumulated reserve 累积储备 @<P2di
accumulation of surplus income 累积收益盈余 m\qeYI6, Z
acquired assets 既得资产 + ,Krq 3P
acquisition 收购;购置;取得 nYSe
0w
acquisition cost 购置成本 <\O+
acquisition expenses 购置费用 Wxj_DTi[1"
acquisition of 100% interest 收购全部股权 =p_*lC%N
acquisition of control 取得控制权 Nf([JP% 4
acquisition of fixed assets 购置固定资产 v \i"-KH
acquisition of shell “买壳” l Xa/5QKC
acquisition price 收购价 2VRGTx
act of God 天灾 /K|(O^nw
acting partner 执事合伙人 A1/@KC"&{G
active market 买卖活跃的市场;交投畅旺的市场;旺市 Zp)=l Td
active partner 积极参与的合伙人 6C
VH)=%
active trading 交投活跃 ?JZ$M
actual circulation 实际流通 0BDw}E\
actual cost 实际成本 {_N9<i{T
actual expenditure 实际开支;实际支出 (6$P/k8
actual income 实际入息;实际收入;实际收益 #_.JkY
actual market 现货市场 kB
Z1)?
actual price 现货价;实际价格 o6vn
l
actual profit 实际利润 Imv#7{ndq
actual quotation 实盘;实际价位;实际报价 YH\9Je%jx
actual year basis 按实际年度计算 >$'z4TC\T
actuals 实货 lQ?jdi
actuarial investigation 精算调查 n725hY6}<l
actuarial principle 精算原则 qm$(_]R~`
actuarial report 精算师报告 N`Q.u-'
Actuarial Society of Hong Kong 香港精算学会 r>(,)rs(l
actuarial valuation 精算师估值 {3x>kRaKci
actuary 精算师 :V.@:x>id
ad referendum agreement 暂定协议;有待覆核的协定 y nmjIQ
ad valorem duty 从价税;按值征税 k4iiL<|
ad valorem duty system 从价税制 C7S\4rDJ
ad valorem fee 从价费 XSC=qg$
ad valorem tariff 从价关税 dJgLS^1E
additional allowance 额外免税额 ai-s9r'MI?
additional amount for unexpired risk 未过期风险的额外款额 ?5EH/yV;
additional assessable profit 补加应评税利润 e%[*NX/
additional assessment 补加评税 5;}W=x^$a
additional commitment 额外承担 #B5,k|"/,M
additional commitment vote 额外承担拨款 s21}
a,eB
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '{AB{)1
additional dependent parent allowance 供养父母额外免税额 jae9!Wi
additional provision 额外拨款 I Id4w~|
additional stamp duty 附加印花税 D#LV&4e>.E
additional tax 补加税罚款;补加税款 .f_
A%
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (|BY<Ac3
adjudged bankrupt 被裁定破产 _ 94
W@dW
adjudicated bankrupt 裁定破产人 o*H U^
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0FOB5eBR
adjudication of bankruptcy 裁定破产;宣告破产 KZjh<sjX|
adjudication of insolvency 裁定无力偿还债务 *U^Y@""a
adjusted actual 经调整的实数;调整后的实数 ,*iA38d.!
adjusted current assets 经调整的流动资产;调整后的流动资产 KzVi:Hm
adjusted figure 经调整的数字;调整后的数额 }R}+8
adjusted liabilities 经调整的负债;调整后的负债 %[$HX'Y
adjusted loss 经调整的亏损;调整后的亏损 6|NH*#s
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 B)Y[~4o
adjusted profit 经调整的利润;调整后的利润 ^
0.8-RT
adjusted surplus 经调整的盈余额;调整后的盈余额 o^/
#i`)
adjusted value 经调整的价值;调整后的价值 3Cj)upc
adjustment 调整;修订;理算〔保险〕 #`u}#(
adjustment centre 调剂中心 OPNRBMD
adjustment lag 调整过程的时间差距;调整时差 -F7F 6!s
adjustment mechanism 调整机制 +b-ON@9]J`
adjustment of loss 亏损调整 e\C-a4[C8P
adjustment process 调整过程;调整程序 W,@F!8
adjustment range 调整幅度
|4mvB2r
administered exchange rate 受管制汇率 5e+j51