A: }*rS g .
'cc8xC
A share A股;甲类股份 o_Z
9\'u
abatement of tax 减税;减扣免税额 I)1ih
ABN AMRO Bank N.V. 荷兰银行 6
bUP]^d
above-the-line expenditure 线上项目支出;经常预算支出 xdbzpU
above-the-line receipt 线上项目收入;经常预算收入 aHu0z:
ABSA Asia Limited 南非联合亚洲有限公司 "
{~FEx4
absolute change 绝对数值变更 3.
#L
absolute expenditure 实际开支 4+>yL+sC%v
absolute guideline figure 绝对准则数字 vdn)+fZ;
absolute interest 绝对权益 @!oN]0`F;
absolute order of discharge 绝对破产解除令 `XE>Td>Bs
absolute profit margin 绝对利润幅度 +`wr{kB$~
absolute value 实值;绝对值 ?xUl_
absolutely vested interest 绝对既得权益 %T>@Ldt
absorbed cost 已吸收成本;已分摊成本 )jl@hnA
absorption 吸收;分摊;合并 Wjq9f;
absorption rate 吸收率;摊配率;分摊率 X@[5nyILf
ACB Finance Limited 亚洲商业财务有限公司 \^,Jh|T
acceptable form of reciprocity 合理的互惠条件 .S|T{DMQ[
acceptable rate 适当利率;适当汇率 $+J39%Y!^
acceptance agreement 承兑协议 kwUUvF7w
acceptance for honour 参加承兑 Z<>gx m<
acceptor 承兑人;接受人;受票人 j?*n@'
acceptor for honour 参加承兑人 M887 Q'HSi
accident insurance 意外保险 3<<wHK;)
Accident Insurance Association of Hong Kong 香港意外保险公会 Xh}q/H<
accident insurance scheme 意外保险计划 2~hdJ/
accident year basis 意外年度基准
MOB4t|
accommodation 通融;贷款 ]vB^%
accommodation bill 通融票据;空头票据 H0inU+Ih
accommodation party 汇票代发人 pD[&,gV$
account balance 帐户余额;帐户结余 X\!q8KEpR&
account book 帐簿 H+I,c1sF
account collected in advance 预收款项 Eh;Ia6}
account current book 往来帐簿 ~rO&Y{aG#
account of after-acquired property 事后取得的财产报告 V C VqU
Cc
account of defaulter 拖欠帐目 gzi=+oJ|4
account payable 应付帐款 xib}E[-l#
account payee only [A/C payee only] 只可转帐;存入收款人帐户 uq9mq"
account receivable 应收帐款 _YR#J%xa
account receivable report 应收帐款报表 )G/=3;!
account statement 结单;帐单;会计财务报表 HLz<C
account title 帐户名称;会计科目 H#GR*4x
accountant's report 会计师报告 XelFGT E
Accountant's Report Rules 会计师报告规则 ynra%"sd
accounting and auditing procedure 会计与审计程序;会计与核数程序 +&"W:Le:
Accounting Arrangements 《会计安排》 Y<POd
bg
accounting basis 会计基础 gmu.8
accounting by Official Receiver 破产管理署署长呈交的帐目 >DY/CcG\P
Accounting Circular 《会计通告》 wT+60X'
accounting class 会计类别 M6MxY\uM
accounting date 记帐日期;会计结算日期 o7+<sL
accounting for money 款项核算 1f^oW[w&
Accounting Officer 会计主任 a9lYX*:
accounting period 会计报告期;会计期 <hy!B4
accounting policy 会计政策;会计方针 `m1stK(PO
accounting practice 会计惯例 "Vc|D (g
accounting principle 会计准则 !-qk1+<h
accounting record 会计记录 l]DRJ
accounting report 会计报告 anz7ae&P'K
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ! weYOOu
Accounting Society of China 中国会计学会 ;;UsHhbhI
accounting statement 会计报表 JYjc^m
accounting system 会计制度;会计系统 ~7}no}7
accounting transaction 会计事项;帐务交易 nUONI+6Z/
accounting treatment 会计处理 rA<J^dX=C
accounting year 会计年度 5C*Zb3VG4
accretion 增值;添加 {DvWa|
accrual 应计项目;应累算数目 L
~Vw`C
accrual basis 应计制;权责发生制 }T902RL0
accrual basis accounting 应计制会计;权责发生制会计
]igCV
accrue 应累算;应计 G2[2y-Rv
accrued benefit 应累算利益 >@4Ds"Ye"O
accrued charges 应计费用 Brg0: 5H
accrued cumulative preference share dividend 应累算的累积优先股股息 wAR:GO
'n
accrued expenses 应累算费用 M[b~5L+S
accrued interest payable 应付利息;应计未付利息 u(r
T2
accrued interest receivable 应收利息;应计未收利息 $+e(k~
accrued right 累算权益 Vx0Hq`_14
accruing profit 应累算的利润 (ce)A,;
accumulated fiscal reserve 累积财政储备 =fBr2%qK
accumulated profit 累积利润;滚存溢利 0=`aXb-
accumulated reserve 累积储备 _mdJIa0D6k
accumulation of surplus income 累积收益盈余 )`5-rm~*
acquired assets 既得资产 79Q,XRWh|
acquisition 收购;购置;取得 ?b^<Tny
acquisition cost 购置成本 .*EP$pc
acquisition expenses 购置费用 h*P0;V`UX
acquisition of 100% interest 收购全部股权 /%?bO-
acquisition of control 取得控制权 ioTqT:.
acquisition of fixed assets 购置固定资产 QKz2ONV=)
acquisition of shell “买壳” cEJ_z(\=hr
acquisition price 收购价
>>J!|
act of God 天灾 :i?c
acting partner 执事合伙人 TKw>eGe
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?aG ~E
active partner 积极参与的合伙人
&@7|_60
active trading 交投活跃 /e*<-a
actual circulation 实际流通 %ULd_ES^
actual cost 实际成本 DML0paOm5
actual expenditure 实际开支;实际支出 |@-y+vbA*
actual income 实际入息;实际收入;实际收益 rUiUv(q
actual market 现货市场 U8g?
actual price 现货价;实际价格 Pt;\]?LVrD
actual profit 实际利润 +xmZK<{<
actual quotation 实盘;实际价位;实际报价 ~}~ yR*K%
actual year basis 按实际年度计算 B;{sr'CP
actuals 实货 5o(=?dXm4
actuarial investigation 精算调查 W\DJXM]b
actuarial principle 精算原则 <* PjG}Z.
actuarial report 精算师报告 gY=+G6;=<
Actuarial Society of Hong Kong 香港精算学会 @D<Q'7mLh
actuarial valuation 精算师估值 !q PUQ+
actuary 精算师 .fW`/BXE
ad referendum agreement 暂定协议;有待覆核的协定 pk=z<OTb
ad valorem duty 从价税;按值征税 u
q
y~hY
ad valorem duty system 从价税制 wIbc8ze
ad valorem fee 从价费 0Zl1(;hx@
ad valorem tariff 从价关税 RzSN,bLR
additional allowance 额外免税额 QaEXk5>e
additional amount for unexpired risk 未过期风险的额外款额 7@VR:~n}k
additional assessable profit 补加应评税利润 !lB,2_
additional assessment 补加评税 b}q,cm
additional commitment 额外承担 2,%ne (
additional commitment vote 额外承担拨款 [
06B)|s
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~RE`@/wQ]
additional dependent parent allowance 供养父母额外免税额 2I39fZa
additional provision 额外拨款 0P5
3dF
additional stamp duty 附加印花税 G}~b
additional tax 补加税罚款;补加税款 55|$Imnf
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2Z..~1r
adjudged bankrupt 被裁定破产 {gi"ktgk
adjudicated bankrupt 裁定破产人 CUw
9aH
adjudication fee 裁定费;评定印花税额手续费;评估契据费 I`KN8ll
adjudication of bankruptcy 裁定破产;宣告破产 !*#=7^#
adjudication of insolvency 裁定无力偿还债务
IWpUbD|kC
adjusted actual 经调整的实数;调整后的实数 WCWBvw4&"{
adjusted current assets 经调整的流动资产;调整后的流动资产
n#]G!7
adjusted figure 经调整的数字;调整后的数额 pK1(AV'L
adjusted liabilities 经调整的负债;调整后的负债 j({L6</x
adjusted loss 经调整的亏损;调整后的亏损 ]g+(#x_.?
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 pV-.r-P
adjusted profit 经调整的利润;调整后的利润 +l3
vIN
adjusted surplus 经调整的盈余额;调整后的盈余额 IX3U\_I#
adjusted value 经调整的价值;调整后的价值 Yc5$915
adjustment 调整;修订;理算〔保险〕 ;[zx'e?!
adjustment centre 调剂中心 p0YTZS ]h
adjustment lag 调整过程的时间差距;调整时差 n2O7n@8
adjustment mechanism 调整机制 {k]VT4/
adjustment of loss 亏损调整 ,!py
n<_
adjustment process 调整过程;调整程序 FRF}V@~
adjustment range 调整幅度 rC*n Z*
administered exchange rate 受管制汇率 :3Jh f$