A: 8_+vb#M
,?t}NZ
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A share A股;甲类股份 Qlf
9]ug)
abatement of tax 减税;减扣免税额
=05iW
ABN AMRO Bank N.V. 荷兰银行 mC%%)F'Zf
above-the-line expenditure 线上项目支出;经常预算支出 lJ("6aT?
above-the-line receipt 线上项目收入;经常预算收入 f>?^uSpWH
ABSA Asia Limited 南非联合亚洲有限公司 rSzQUn<
absolute change 绝对数值变更 CF,8f$:2
absolute expenditure 实际开支 nP5d?
absolute guideline figure 绝对准则数字 ;7wwY$PBH
absolute interest 绝对权益 Q
R|XV%$
absolute order of discharge 绝对破产解除令 4LJ]l:m
absolute profit margin 绝对利润幅度 Vx}Yl&*D
absolute value 实值;绝对值 K`,nW6\
absolutely vested interest 绝对既得权益 Rd .U;>
absorbed cost 已吸收成本;已分摊成本 D l4d'&!
absorption 吸收;分摊;合并 2Ti" s -
absorption rate 吸收率;摊配率;分摊率 JgxE|#*7U
ACB Finance Limited 亚洲商业财务有限公司 Y>(ZsHu
acceptable form of reciprocity 合理的互惠条件 HDa~7wE
acceptable rate 适当利率;适当汇率 /0Rt +`
acceptance agreement 承兑协议 Kp$_0
acceptance for honour 参加承兑 +p8qsT#7
acceptor 承兑人;接受人;受票人 ],H1
acceptor for honour 参加承兑人 y
*y`t6D
accident insurance 意外保险 9"[!EKW
Accident Insurance Association of Hong Kong 香港意外保险公会 87&KQ_
accident insurance scheme 意外保险计划 ev)rOcOU
accident year basis 意外年度基准 782[yLyv
accommodation 通融;贷款 kQqBHA
accommodation bill 通融票据;空头票据 Z TN:|IKT
accommodation party 汇票代发人 bnAT,v{
account balance 帐户余额;帐户结余 *(@L+D0N
account book 帐簿 mOwWg
account collected in advance 预收款项 "
whO}
account current book 往来帐簿 iMP*]K-O
account of after-acquired property 事后取得的财产报告 j|3g(_v4W
account of defaulter 拖欠帐目 ;,Of\Efc|
account payable 应付帐款 =) mXCA^
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^#<:<X6
account receivable 应收帐款 7}2sIf[I
account receivable report 应收帐款报表 e{^:/WcYB
account statement 结单;帐单;会计财务报表 a7XXhsZ
account title 帐户名称;会计科目 ckH$E%j
accountant's report 会计师报告 "3U{h]
Accountant's Report Rules 会计师报告规则 V%X:1 8j
accounting and auditing procedure 会计与审计程序;会计与核数程序 Vy?R/
Uu
Accounting Arrangements 《会计安排》 q[PD
accounting basis 会计基础 J=f:\]@Oy
accounting by Official Receiver 破产管理署署长呈交的帐目 i6meY$l
Accounting Circular 《会计通告》 2LhfXBWf
accounting class 会计类别 R@)'Bs
accounting date 记帐日期;会计结算日期 Oz4,Y+[#
accounting for money 款项核算 zbF:
R[)
Accounting Officer 会计主任 GInZ53cQ
accounting period 会计报告期;会计期 G\'u~B/w
accounting policy 会计政策;会计方针 o<C]+Nt,@
accounting practice 会计惯例 UFzM#
accounting principle 会计准则 T% /xti5$!
accounting record 会计记录 wGov|[X
accounting report 会计报告 M<SbVP|V"
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3s+<
Accounting Society of China 中国会计学会 3p?<iVE
accounting statement 会计报表 4yJ*85e]
accounting system 会计制度;会计系统 Q1O_CC}
accounting transaction 会计事项;帐务交易 p=mCK@
accounting treatment 会计处理 ? 6yF{!F*
accounting year 会计年度 X/-
W8
accretion 增值;添加 !s#'pTZk4
accrual 应计项目;应累算数目 >|UrxJ7
accrual basis 应计制;权责发生制 pmow[e
accrual basis accounting 应计制会计;权责发生制会计 I =tyQ`
accrue 应累算;应计 4~m.#6MT
accrued benefit 应累算利益 7/p J6>
accrued charges 应计费用 Z1)jRE2dl
accrued cumulative preference share dividend 应累算的累积优先股股息 7dM6;`V^
accrued expenses 应累算费用 lRa
3v Ng
accrued interest payable 应付利息;应计未付利息 '[M^f+H|
accrued interest receivable 应收利息;应计未收利息 ei+9G,
accrued right 累算权益 +q`rz
accruing profit 应累算的利润 O X5Co<u
accumulated fiscal reserve 累积财政储备 ex@,F,u>o
accumulated profit 累积利润;滚存溢利 h X>VVeIZ
accumulated reserve 累积储备 4."o.:8x
accumulation of surplus income 累积收益盈余 KG4#BY&^
acquired assets 既得资产 |1<]o;:
acquisition 收购;购置;取得 k *G!.
acquisition cost 购置成本 \GbHS*\+
acquisition expenses 购置费用 (T%F!2i([U
acquisition of 100% interest 收购全部股权 +qh <
Fj>
acquisition of control 取得控制权 azR;*j8Q'
acquisition of fixed assets 购置固定资产 Y^94iOk%T
acquisition of shell “买壳” |%2/I>o
acquisition price 收购价 /A[oj2un
act of God 天灾 aUIc=Z
acting partner 执事合伙人 nyl8=F:V
active market 买卖活跃的市场;交投畅旺的市场;旺市 [6&CloY3
active partner 积极参与的合伙人 St~SiTJU
active trading 交投活跃 AihL>a%
actual circulation 实际流通 YvxMA#
actual cost 实际成本 1{ho
O<CJ
actual expenditure 实际开支;实际支出 &k_wqV
actual income 实际入息;实际收入;实际收益 bCE7hutl
actual market 现货市场 |;U}'|6
actual price 现货价;实际价格 MW",r;l<aM
actual profit 实际利润 iX>!ju'V
actual quotation 实盘;实际价位;实际报价 ]9KQP-p'
actual year basis 按实际年度计算 wEHAkc)Q
actuals 实货 j
J`Zz
actuarial investigation 精算调查 :9!0Rm
actuarial principle 精算原则 @
(u?=x;
actuarial report 精算师报告 Kl46CZs#8
Actuarial Society of Hong Kong 香港精算学会 8~[C'+r
actuarial valuation 精算师估值 "z#?OV5
actuary 精算师 SILvqm
ad referendum agreement 暂定协议;有待覆核的协定 aaqd:N)
ad valorem duty 从价税;按值征税 qm'C^X?
ad valorem duty system 从价税制 |0%4Gk);
ad valorem fee 从价费 ,
SJK
ad valorem tariff 从价关税 g+KzlS[6
additional allowance 额外免税额 zI2KIXcc
additional amount for unexpired risk 未过期风险的额外款额 OnPy8mC
additional assessable profit 补加应评税利润 4xAlaOw5M
additional assessment 补加评税 %.Tf u0M
additional commitment 额外承担 -'H+lrmv
additional commitment vote 额外承担拨款 4MtqQq4%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dt~}9HrU
additional dependent parent allowance 供养父母额外免税额 ?CT^Zegmr
additional provision 额外拨款 ~0^,L3M
additional stamp duty 附加印花税 <zDw&s2
additional tax 补加税罚款;补加税款 vN%j-'D\A4
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 =@Nv:1:r
adjudged bankrupt 被裁定破产
]tdo&
adjudicated bankrupt 裁定破产人 1$!RKqT
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J?Ep Nie
adjudication of bankruptcy 裁定破产;宣告破产
yu?s5
adjudication of insolvency 裁定无力偿还债务 @;T#+!
adjusted actual 经调整的实数;调整后的实数 (E1>}
adjusted current assets 经调整的流动资产;调整后的流动资产 7 NB"oU^h%
adjusted figure 经调整的数字;调整后的数额 H;t8(-F@'
adjusted liabilities 经调整的负债;调整后的负债 5KH'|z
adjusted loss 经调整的亏损;调整后的亏损 WtdkA Sj
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 0)`lx9&h
adjusted profit 经调整的利润;调整后的利润 dX
o'#.
adjusted surplus 经调整的盈余额;调整后的盈余额 J2rLsNC]0
adjusted value 经调整的价值;调整后的价值 6:EH5IO
adjustment 调整;修订;理算〔保险〕 a]wcA
adjustment centre 调剂中心 k>0cTB
Y&
adjustment lag 调整过程的时间差距;调整时差 #c)Ou!Ldb
adjustment mechanism 调整机制 /6+%(f}7l
adjustment of loss 亏损调整 >KClH'R2
adjustment process 调整过程;调整程序 'y M:WcN
adjustment range 调整幅度 r4NT`&`g?
administered exchange rate 受管制汇率 3JE;:2O~P