A: jFerYv&K~
LihjGkj\g
A share A股;甲类股份 y>\S@I
abatement of tax 减税;减扣免税额 1zktU.SZ
ABN AMRO Bank N.V. 荷兰银行 M)cGz$Q|
above-the-line expenditure 线上项目支出;经常预算支出 +^6}
above-the-line receipt 线上项目收入;经常预算收入 @1R8-aa-r
ABSA Asia Limited 南非联合亚洲有限公司 Bfd-:`Jk
absolute change 绝对数值变更 Qeb}!k2A
absolute expenditure 实际开支 @rb l^
absolute guideline figure 绝对准则数字 <1&Ke
absolute interest 绝对权益 o7+>G
~i
absolute order of discharge 绝对破产解除令 jK8'T_Pah
absolute profit margin 绝对利润幅度 k*-NsNPw$
absolute value 实值;绝对值 7?)/>lx\>$
absolutely vested interest 绝对既得权益 N*DhjEU)[
absorbed cost 已吸收成本;已分摊成本 dZ:r&Qa
absorption 吸收;分摊;合并 Xev54!619
absorption rate 吸收率;摊配率;分摊率 CQODXB^
ACB Finance Limited 亚洲商业财务有限公司 2:$ k
acceptable form of reciprocity 合理的互惠条件 $gp!w8h
acceptable rate 适当利率;适当汇率 v&3O&y/1v
acceptance agreement 承兑协议
P
,K\
acceptance for honour 参加承兑 %d: A`7x
acceptor 承兑人;接受人;受票人 /f1'm@8;
acceptor for honour 参加承兑人 !k~z5z'=py
accident insurance 意外保险 4x'AC%&Qi
Accident Insurance Association of Hong Kong 香港意外保险公会 |
W#~F&{]
accident insurance scheme 意外保险计划 !;>(ie\
accident year basis 意外年度基准 # nfI%
accommodation 通融;贷款 v9}[$HWx
accommodation bill 通融票据;空头票据 a%hGZCI
accommodation party 汇票代发人 Su8'$CFz$.
account balance 帐户余额;帐户结余 -O&"|
account book 帐簿 !W1eUY
account collected in advance 预收款项 bdV3v`
account current book 往来帐簿 [V@yRWI
account of after-acquired property 事后取得的财产报告 b"8FlZ$
account of defaulter 拖欠帐目 |0{ i9.=
account payable 应付帐款 W81o"TR|pt
account payee only [A/C payee only] 只可转帐;存入收款人帐户 /~}_h O$S
account receivable 应收帐款 8.I9}_
account receivable report 应收帐款报表 'o\;x"YJ
account statement 结单;帐单;会计财务报表 > zL|8f
account title 帐户名称;会计科目 *kaJ*Ti-/
accountant's report 会计师报告 ,VD6s!(
Accountant's Report Rules 会计师报告规则 |*Ot/TvG
accounting and auditing procedure 会计与审计程序;会计与核数程序 |#TXE|#ux
Accounting Arrangements 《会计安排》 da*9(!OV
accounting basis 会计基础 Kj*m r%IaU
accounting by Official Receiver 破产管理署署长呈交的帐目 N4 [E~-
Accounting Circular 《会计通告》 PI7I
BI
accounting class 会计类别 oA3d^%(c
accounting date 记帐日期;会计结算日期 KR3-Hb4
accounting for money 款项核算 s!h5hwBY
Accounting Officer 会计主任 o_yRn16
accounting period 会计报告期;会计期 'TEyP56
accounting policy 会计政策;会计方针 A9BxwQU#
accounting practice 会计惯例 X}apxSd"
accounting principle 会计准则 >rwYDT#m]
accounting record 会计记录 !C7<sZ`C
accounting report 会计报告 ^`&HWp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?~qC,N [
Accounting Society of China 中国会计学会 L_*L`!vQA"
accounting statement 会计报表
nhfwOS
accounting system 会计制度;会计系统 u~71l)LA
accounting transaction 会计事项;帐务交易 md6*c./Z
accounting treatment 会计处理 P,1exgq9
accounting year 会计年度 P$h;SK
accretion 增值;添加 dy_.(r5[L]
accrual 应计项目;应累算数目 ",ad7Y7i
accrual basis 应计制;权责发生制 `2x 34
accrual basis accounting 应计制会计;权责发生制会计 ~'f8L#[M
accrue 应累算;应计 ,cQ)cY[
accrued benefit 应累算利益 nx :)k-p_[
accrued charges 应计费用 k
E_ky)
accrued cumulative preference share dividend 应累算的累积优先股股息 r"]Oe$[#
accrued expenses 应累算费用 /
s-d?
accrued interest payable 应付利息;应计未付利息 CTU9~~Xk
accrued interest receivable 应收利息;应计未收利息 5}SXYA}
accrued right 累算权益 gY\mXM*^
accruing profit 应累算的利润 s1@@o#r
accumulated fiscal reserve 累积财政储备 2$ VTu+
accumulated profit 累积利润;滚存溢利 W}k[slqZA
accumulated reserve 累积储备 3^H/LWx`{]
accumulation of surplus income 累积收益盈余 J_/05(48
acquired assets 既得资产 1OPfRDn.bk
acquisition 收购;购置;取得 Ge9}8
acquisition cost 购置成本 a&:>Ped"
acquisition expenses 购置费用 X0x_+b?
_
acquisition of 100% interest 收购全部股权 F25<+1kr
acquisition of control 取得控制权 iJ*%dio
acquisition of fixed assets 购置固定资产 F=5kF/}x-z
acquisition of shell “买壳” O<iI
acquisition price 收购价 fSC.+,qk
act of God 天灾 J]]\&MtaO
acting partner 执事合伙人 RD9Yk
active market 买卖活跃的市场;交投畅旺的市场;旺市 >;.*
active partner 积极参与的合伙人 [5pn@o
active trading 交投活跃 DD6 'M
U4
actual circulation 实际流通 a?\ `
actual cost 实际成本 #?5
VsD8
actual expenditure 实际开支;实际支出 T;%+ ]:w<
actual income 实际入息;实际收入;实际收益 /]l f>\x1
actual market 现货市场 `NoCH[$!+
actual price 现货价;实际价格 "D!Dr1
actual profit 实际利润
dff#{
actual quotation 实盘;实际价位;实际报价 L.Vq1RU\"
actual year basis 按实际年度计算 .n=xbx:=
actuals 实货 a~F u
actuarial investigation 精算调查 p|;o5j{
actuarial principle 精算原则 P ]_Vz
actuarial report 精算师报告 sK[Nti0
Actuarial Society of Hong Kong 香港精算学会 *q[^Q'jnN
actuarial valuation 精算师估值 % $\}z(G
actuary 精算师 x6~Fb~aP
ad referendum agreement 暂定协议;有待覆核的协定 aH9L|BN*
ad valorem duty 从价税;按值征税 3V!W@[ }:
ad valorem duty system 从价税制 B4 <_"0
ad valorem fee 从价费 J
b|mXNcL
ad valorem tariff 从价关税 5\5~L
additional allowance 额外免税额 @>Biyb
additional amount for unexpired risk 未过期风险的额外款额 G)K9la<p
additional assessable profit 补加应评税利润 H|'$dO)W
additional assessment 补加评税 1URT2$2p
additional commitment 额外承担 <|wmjW/D
additional commitment vote 额外承担拨款 r}Q@VS%%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]#+5)[N$>
additional dependent parent allowance 供养父母额外免税额 W|)(|W
additional provision 额外拨款 uJ7,rq
additional stamp duty 附加印花税 <,#rtVO$
additional tax 补加税罚款;补加税款 lTd+{TF.
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 d!FONi
adjudged bankrupt 被裁定破产 MEDskvBG
adjudicated bankrupt 裁定破产人 wN$uX#W|
adjudication fee 裁定费;评定印花税额手续费;评估契据费 o(BYT9|.kw
adjudication of bankruptcy 裁定破产;宣告破产 s@R3#"I
adjudication of insolvency 裁定无力偿还债务 wP+'04H0
adjusted actual 经调整的实数;调整后的实数 HL|0 d
}
adjusted current assets 经调整的流动资产;调整后的流动资产 V}p*HB@:
adjusted figure 经调整的数字;调整后的数额 C3^X1F0
adjusted liabilities 经调整的负债;调整后的负债 I(F1S,7
adjusted loss 经调整的亏损;调整后的亏损 a'c9XG}
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 s;~J2h[
adjusted profit 经调整的利润;调整后的利润 X/K| WOO6
adjusted surplus 经调整的盈余额;调整后的盈余额 9?v)
adjusted value 经调整的价值;调整后的价值 _dz:\v
adjustment 调整;修订;理算〔保险〕 dVK@Fgo
adjustment centre 调剂中心 2I9{+>k
adjustment lag 调整过程的时间差距;调整时差 %pQdq[J={
adjustment mechanism 调整机制 \0xzBs1!
adjustment of loss 亏损调整 ^S>!kt7io
adjustment process 调整过程;调整程序 us(sZG
adjustment range 调整幅度 t%ou1&SO
administered exchange rate 受管制汇率 |J@|