A: H+nr5!`kz
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A share A股;甲类股份 K@I+]5E%?
abatement of tax 减税;减扣免税额 ><MGZ?-N
ABN AMRO Bank N.V. 荷兰银行 \%P
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above-the-line expenditure 线上项目支出;经常预算支出 w6%l8+{R
above-the-line receipt 线上项目收入;经常预算收入 w($XEv;
ABSA Asia Limited 南非联合亚洲有限公司 hU |LFjc
absolute change 绝对数值变更 GcPB'`!M
absolute expenditure 实际开支 G1,Ro1
absolute guideline figure 绝对准则数字 *{HGLl|=
absolute interest 绝对权益 :/ ~):tM
absolute order of discharge 绝对破产解除令 9
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absolute profit margin 绝对利润幅度 R65;oJh
absolute value 实值;绝对值 r7zf+a]
absolutely vested interest 绝对既得权益 +SP!R[a
absorbed cost 已吸收成本;已分摊成本 \xy:6gd:
absorption 吸收;分摊;合并 T]5U_AI@
absorption rate 吸收率;摊配率;分摊率 AEBw#v!,o
ACB Finance Limited 亚洲商业财务有限公司 ZKVp[A
acceptable form of reciprocity 合理的互惠条件 %w;1*~bH
acceptable rate 适当利率;适当汇率 h}Fu"zK
acceptance agreement 承兑协议 J+-,^8)
acceptance for honour 参加承兑 A{xSbbDk
acceptor 承兑人;接受人;受票人 @`#OC#
acceptor for honour 参加承兑人 b#bO=T$e-
accident insurance 意外保险 0tn7Rkiw
Accident Insurance Association of Hong Kong 香港意外保险公会 !H2C9l:rd
accident insurance scheme 意外保险计划 \z(>h&
accident year basis 意外年度基准 {'cs![U
accommodation 通融;贷款 "i;*\+x
accommodation bill 通融票据;空头票据 }s8*Q
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accommodation party 汇票代发人 pP=_@3 D
account balance 帐户余额;帐户结余 _Eet2;9
account book 帐簿 h9@gs,'
account collected in advance 预收款项 X7(rg W8
account current book 往来帐簿 ;tZ}i4Ud
account of after-acquired property 事后取得的财产报告 )AZ`R8-A
account of defaulter 拖欠帐目 $\=6."R5<
account payable 应付帐款 &q kl*#]
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6EW"8RG`
account receivable 应收帐款 n=<q3}1Jej
account receivable report 应收帐款报表 fh/)di
account statement 结单;帐单;会计财务报表 4jI*Y6Wkz
account title 帐户名称;会计科目 ]}*G[[
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accountant's report 会计师报告 ^ ^U)WB
Accountant's Report Rules 会计师报告规则 @5uyUSt]
accounting and auditing procedure 会计与审计程序;会计与核数程序 hNgcE,67q
Accounting Arrangements 《会计安排》 |wl")|b%
accounting basis 会计基础 -0[>}!l=G
accounting by Official Receiver 破产管理署署长呈交的帐目 k;9#4^4(
Accounting Circular 《会计通告》 CVn;RF6
accounting class 会计类别 `qQQQ.K7)z
accounting date 记帐日期;会计结算日期 5wVi{P5+
accounting for money 款项核算 #oS
Accounting Officer 会计主任 QQ2OZy>W
accounting period 会计报告期;会计期 K1qY10F:_
accounting policy 会计政策;会计方针 0.3[=a43
accounting practice 会计惯例 pD)/-Dgdm
accounting principle 会计准则 @5POgQ8
accounting record 会计记录 ?N9adL &b
accounting report 会计报告 $txWVjR?\
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *8(t y%5F0
Accounting Society of China 中国会计学会 xfZ9&g
accounting statement 会计报表 <{P^W;N7
accounting system 会计制度;会计系统 SK~;<>:37
accounting transaction 会计事项;帐务交易 4%Wn}@
accounting treatment 会计处理 *PA1iNdKS
accounting year 会计年度 lqwJ
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accretion 增值;添加 x<j($iv
accrual 应计项目;应累算数目 wN%DM)*k
accrual basis 应计制;权责发生制 |Cxip&e>
accrual basis accounting 应计制会计;权责发生制会计 ff2.|20
accrue 应累算;应计 o8yEUnqN
accrued benefit 应累算利益 3]5&&=#
accrued charges 应计费用 uc{Qhw!;:
accrued cumulative preference share dividend 应累算的累积优先股股息 _a:!U^4
accrued expenses 应累算费用 :+X2>Lu$FA
accrued interest payable 应付利息;应计未付利息 _*-'yu8#
accrued interest receivable 应收利息;应计未收利息 -t706(#k
accrued right 累算权益 Q{)F$]w
accruing profit 应累算的利润 bl QzVp-
accumulated fiscal reserve 累积财政储备 88X*:Kf?:
accumulated profit 累积利润;滚存溢利 fuwp p
accumulated reserve 累积储备 B[k+#YYY
accumulation of surplus income 累积收益盈余 T3PaG\5B
acquired assets 既得资产 e&VR>VJEA
acquisition 收购;购置;取得 V-o`L`(F`
acquisition cost 购置成本 LKwUpu!
acquisition expenses 购置费用 q2"'W|I
acquisition of 100% interest 收购全部股权 "Ezr- 4
acquisition of control 取得控制权 `
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acquisition of fixed assets 购置固定资产 kkuQ"^<J
acquisition of shell “买壳” "$w
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acquisition price 收购价 x%Y a*T
act of God 天灾 =<27qj
acting partner 执事合伙人 Yi! >8
active market 买卖活跃的市场;交投畅旺的市场;旺市 *p<5(-J3
active partner 积极参与的合伙人 "YJ;-$rb
active trading 交投活跃 =M
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actual circulation 实际流通 77[
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actual cost 实际成本 `0i}}Zo
actual expenditure 实际开支;实际支出 %2FCpre;
actual income 实际入息;实际收入;实际收益 YnL?t-$Gg
actual market 现货市场 F7PZV+\
actual price 现货价;实际价格 eDMwY$J
actual profit 实际利润 28L'7
actual quotation 实盘;实际价位;实际报价 7ump:|
actual year basis 按实际年度计算 , $F0D
actuals 实货 ucm.~1G(
actuarial investigation 精算调查 kl<B*:RqH
actuarial principle 精算原则 >[3,qP]E
actuarial report 精算师报告 lPSDY&`P
Actuarial Society of Hong Kong 香港精算学会 38.J:?Q
actuarial valuation 精算师估值 Ydd>A\v\;
actuary 精算师 lDM~Z3(/b
ad referendum agreement 暂定协议;有待覆核的协定 )-:f;#xJ
ad valorem duty 从价税;按值征税 1ROgUJ;
ad valorem duty system 从价税制 7Mbt*[n
ad valorem fee 从价费 ur quVb
ad valorem tariff 从价关税 *'S%gR=Aa+
additional allowance 额外免税额 ,0u0 '
additional amount for unexpired risk 未过期风险的额外款额 2ZIY{lBe
additional assessable profit 补加应评税利润 W;9X*I8f8
additional assessment 补加评税 ReGb.pf
additional commitment 额外承担 NGeeD?2~
additional commitment vote 额外承担拨款 %' g-%2C?
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wjGjVTt
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additional dependent parent allowance 供养父母额外免税额
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additional provision 额外拨款 0GR9C%"]
additional stamp duty 附加印花税 UA u4x 7
additional tax 补加税罚款;补加税款 Pj5#G0i%
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 mZJzBYM)
adjudged bankrupt 被裁定破产 .L|ax).D
adjudicated bankrupt 裁定破产人 9%k.GE
adjudication fee 裁定费;评定印花税额手续费;评估契据费 cg5{o|x
adjudication of bankruptcy 裁定破产;宣告破产 v/6,
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adjudication of insolvency 裁定无力偿还债务 tcdn"]#U
adjusted actual 经调整的实数;调整后的实数 uTt:/gm
adjusted current assets 经调整的流动资产;调整后的流动资产 Br$PL&e~
adjusted figure 经调整的数字;调整后的数额 x;]{ 8#-z
adjusted liabilities 经调整的负债;调整后的负债 ?cxK~Y\
adjusted loss 经调整的亏损;调整后的亏损 s
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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 F0(Sv\<::
adjusted profit 经调整的利润;调整后的利润
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adjusted surplus 经调整的盈余额;调整后的盈余额 P+|8MT0
adjusted value 经调整的价值;调整后的价值 3jVm[c5%]
adjustment 调整;修订;理算〔保险〕
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adjustment centre 调剂中心 PKs%-Uk
adjustment lag 调整过程的时间差距;调整时差 2cL)sP}
adjustment mechanism 调整机制 e*Med)tc^$
adjustment of loss 亏损调整 1^>g>bn_"
adjustment process 调整过程;调整程序 `ha:Gf
adjustment range 调整幅度 tLXw&hFk`g
administered exchange rate 受管制汇率 {!?RG\EYN