A: uSQ#Y^V_
Qb/:E}h]$
A share A股;甲类股份 ~@xPoD&
abatement of tax 减税;减扣免税额 vo*oCfm
ABN AMRO Bank N.V. 荷兰银行 `
Z5dRLrd
above-the-line expenditure 线上项目支出;经常预算支出 ~;Y Tz
above-the-line receipt 线上项目收入;经常预算收入 Xz)F-C27h
ABSA Asia Limited 南非联合亚洲有限公司 JJbd h \
absolute change 绝对数值变更 .43cI(
absolute expenditure 实际开支 QQV8Vlv"
absolute guideline figure 绝对准则数字 ~AX~z)
absolute interest 绝对权益 vWeY[>oGur
absolute order of discharge 绝对破产解除令 Q{950$)L
absolute profit margin 绝对利润幅度 ~:f..|JM
absolute value 实值;绝对值 v)_FiY QQ6
absolutely vested interest 绝对既得权益 '&Y_
,-i
absorbed cost 已吸收成本;已分摊成本 '=Lpch2J
absorption 吸收;分摊;合并 #m?)XB^_
absorption rate 吸收率;摊配率;分摊率 T9Juq6|
ACB Finance Limited 亚洲商业财务有限公司 "zd_eC5
acceptable form of reciprocity 合理的互惠条件 "H`Be
acceptable rate 适当利率;适当汇率 d*gv.mE
acceptance agreement 承兑协议 F5/,S
acceptance for honour 参加承兑 l}VE8-XB
acceptor 承兑人;接受人;受票人 jED.0,+K!
acceptor for honour 参加承兑人 8Ala31
accident insurance 意外保险 _\tv ${
Accident Insurance Association of Hong Kong 香港意外保险公会 YT(Eh3ID
accident insurance scheme 意外保险计划 {b4`\I@<
accident year basis 意外年度基准 bl^Ihza
accommodation 通融;贷款 [*zg? ur
accommodation bill 通融票据;空头票据 H~Vf;k>
accommodation party 汇票代发人 lbIPtu
account balance 帐户余额;帐户结余 SKnYeT
account book 帐簿 ycc G>%>r
account collected in advance 预收款项 _r\M}lDh*
account current book 往来帐簿 ^&1O:G*"
account of after-acquired property 事后取得的财产报告 =VuSi(d;e{
account of defaulter 拖欠帐目 J({D~
account payable 应付帐款 I(pq3_9$
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h L [ eA
account receivable 应收帐款 q: FhuOP
account receivable report 应收帐款报表 mi Q*enZi
account statement 结单;帐单;会计财务报表 lm;hW&O9
account title 帐户名称;会计科目
&Q?@VNi
accountant's report 会计师报告 wxh\CBxG
Accountant's Report Rules 会计师报告规则 \b(&-=(
accounting and auditing procedure 会计与审计程序;会计与核数程序 [F+W]Jk,
Accounting Arrangements 《会计安排》 /ugyUpyg
accounting basis 会计基础 b1 w@toc
accounting by Official Receiver 破产管理署署长呈交的帐目 <Jhd%O
Accounting Circular 《会计通告》 SU~.baP?
accounting class 会计类别 lNg){3
accounting date 记帐日期;会计结算日期 9N9&y^SmD
accounting for money 款项核算 #d\&6'O
Accounting Officer 会计主任 C){Q;`M-<
accounting period 会计报告期;会计期
OriYt
accounting policy 会计政策;会计方针 r@zT!.sc!
accounting practice 会计惯例 nD*iSb*
accounting principle 会计准则 Z@+nkTJ9&t
accounting record 会计记录 rn*'[i?
accounting report 会计报告 vQi=13Pw
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /CsP@f_Gw
Accounting Society of China 中国会计学会 Vl5>o$G|<.
accounting statement 会计报表 \
M\7k5$
accounting system 会计制度;会计系统 ; o_0~l=-/
accounting transaction 会计事项;帐务交易 BK%B[f*[OA
accounting treatment 会计处理 (=7"zECq#
accounting year 会计年度 o(jLirnk
accretion 增值;添加 TxG@#" ^g}
accrual 应计项目;应累算数目 [h;I)ug[o(
accrual basis 应计制;权责发生制 66eJp-5e8
accrual basis accounting 应计制会计;权责发生制会计 t7F0[E'=5\
accrue 应累算;应计 *%KIq/V
accrued benefit 应累算利益 96V8R<
accrued charges 应计费用 <>\|hno}
accrued cumulative preference share dividend 应累算的累积优先股股息 u)r/#fUZ
accrued expenses 应累算费用 zG ='U
accrued interest payable 应付利息;应计未付利息 4DCh+|r
accrued interest receivable 应收利息;应计未收利息 diJpbR^JP
accrued right 累算权益 ;(`bP
accruing profit 应累算的利润 LsERcjwwK
accumulated fiscal reserve 累积财政储备 S^pb9~
accumulated profit 累积利润;滚存溢利 4};@QFT*
accumulated reserve 累积储备 Gr2}N"X=
accumulation of surplus income 累积收益盈余 jerU[3
acquired assets 既得资产 K& ^qn&
acquisition 收购;购置;取得 (X"5x]7]
acquisition cost 购置成本 ?(=|!`IoO
acquisition expenses 购置费用 T"Y#u
acquisition of 100% interest 收购全部股权 0@"'SKq
acquisition of control 取得控制权 2w7$"N
acquisition of fixed assets 购置固定资产 mgx|5Otg
acquisition of shell “买壳” MZh.Xo
acquisition price 收购价 u5}:[4N%I
act of God 天灾 o-RZwufZ`
acting partner 执事合伙人 Cb{D[
active market 买卖活跃的市场;交投畅旺的市场;旺市 c%doNY9Q
active partner 积极参与的合伙人
%;:![?M
active trading 交投活跃 # atq7tX
actual circulation 实际流通 :[n~(~7?
actual cost 实际成本 PDD2ouv4
actual expenditure 实际开支;实际支出 ]C,j80+pK
actual income 实际入息;实际收入;实际收益 vm+3!s:u
actual market 现货市场 GCN-T1HvA2
actual price 现货价;实际价格 sX~E ~$_g
actual profit 实际利润 R|qrK
actual quotation 实盘;实际价位;实际报价 *g+ZXB
actual year basis 按实际年度计算 > "F-1{
actuals 实货 ?{TWsuP7
actuarial investigation 精算调查 vf3) T;X>
actuarial principle 精算原则 j13-?
fQ&
actuarial report 精算师报告 M8WjqTq
Actuarial Society of Hong Kong 香港精算学会 Fw&ImRMk
actuarial valuation 精算师估值 fs#9~b3
actuary 精算师 ck]I?
ad referendum agreement 暂定协议;有待覆核的协定 7/<~s]D[%
ad valorem duty 从价税;按值征税 GW>F:<p
ad valorem duty system 从价税制 <Y"RsW9
ad valorem fee 从价费 wGLMLbj5
ad valorem tariff 从价关税 i_*yS+Z;
additional allowance 额外免税额 _oc6=Z
additional amount for unexpired risk 未过期风险的额外款额 n}Z%D-b$
additional assessable profit 补加应评税利润 G]aey>)
additional assessment 补加评税 3\m!
additional commitment 额外承担 m=9
b/Nr4
additional commitment vote 额外承担拨款 Y[7prjd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ),N,!15j,
additional dependent parent allowance 供养父母额外免税额 _?"y1L.
additional provision 额外拨款 g$GG
o[_0
additional stamp duty 附加印花税 2Ty]s~
additional tax 补加税罚款;补加税款 a+LK~mC*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 h623)C;
adjudged bankrupt 被裁定破产 M%ecWr!tj
adjudicated bankrupt 裁定破产人 `"CA$Se8
adjudication fee 裁定费;评定印花税额手续费;评估契据费 H1U$ApD
adjudication of bankruptcy 裁定破产;宣告破产 %l&oRBC
adjudication of insolvency 裁定无力偿还债务 }TMO>eB'
adjusted actual 经调整的实数;调整后的实数 Nut&g"u2
adjusted current assets 经调整的流动资产;调整后的流动资产 ir
.RO7f
adjusted figure 经调整的数字;调整后的数额 0a
:oC(Ak
adjusted liabilities 经调整的负债;调整后的负债 ^?Xs!kJP
adjusted loss 经调整的亏损;调整后的亏损 [G8EX3
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Lm}.+.O~d
adjusted profit 经调整的利润;调整后的利润 Fvk=6$d2
adjusted surplus 经调整的盈余额;调整后的盈余额 PR|z -T
adjusted value 经调整的价值;调整后的价值 >C_G~R
adjustment 调整;修订;理算〔保险〕 Tfh2
>
adjustment centre 调剂中心 }@6Ze$>
adjustment lag 调整过程的时间差距;调整时差 &Pme4IHtm
adjustment mechanism 调整机制 Nxt:U{`T'
adjustment of loss 亏损调整 *D%w r'!>
adjustment process 调整过程;调整程序 k vZ w4Pk
adjustment range 调整幅度 *ilh/Hd>
administered exchange rate 受管制汇率 :u9'ZHkZ