A: B5
tx f.
)fy<P;g
A share A股;甲类股份 Y+OYoI
abatement of tax 减税;减扣免税额 n8
GF8a
ABN AMRO Bank N.V. 荷兰银行 A/hpYa
above-the-line expenditure 线上项目支出;经常预算支出 ''%;EW>
above-the-line receipt 线上项目收入;经常预算收入 vx PDC~3;
ABSA Asia Limited 南非联合亚洲有限公司 oMz/sL'u
absolute change 绝对数值变更 *EX$v
4BX
absolute expenditure 实际开支 = ]WW'~
absolute guideline figure 绝对准则数字 HgS<Vxmq
absolute interest 绝对权益 +$(71#'y
absolute order of discharge 绝对破产解除令 kf}F}Ad:%
absolute profit margin 绝对利润幅度 D8q3TyCj%
absolute value 实值;绝对值 ef^Cc)S-Q
absolutely vested interest 绝对既得权益 !~ BZHi6\
absorbed cost 已吸收成本;已分摊成本 XTIu(f|d_;
absorption 吸收;分摊;合并 e!.7no
absorption rate 吸收率;摊配率;分摊率 Z={D0`
ACB Finance Limited 亚洲商业财务有限公司 p6B .s_G4
acceptable form of reciprocity 合理的互惠条件 R Co eJ|
acceptable rate 适当利率;适当汇率 :QxL 9&"
acceptance agreement 承兑协议 :~WPY9i`
acceptance for honour 参加承兑 J2)-cY5G
acceptor 承兑人;接受人;受票人 YG-Z.{d5Z
acceptor for honour 参加承兑人 uDpf2(>s
accident insurance 意外保险 FLi(#9
Accident Insurance Association of Hong Kong 香港意外保险公会 )PsN_ 42~
accident insurance scheme 意外保险计划 cZCGnzy
accident year basis 意外年度基准 N)9pz?*V
accommodation 通融;贷款 Y]D7i?3N
accommodation bill 通融票据;空头票据 NvEm,E\|
accommodation party 汇票代发人 16a_GwfM
account balance 帐户余额;帐户结余 20
0L
account book 帐簿 !G+n"-h9'
account collected in advance 预收款项 deR$
account current book 往来帐簿 ;"d?_{>7
account of after-acquired property 事后取得的财产报告
"$`wk
account of defaulter 拖欠帐目 Y\+(rC27
account payable 应付帐款 % JgRcx
account payee only [A/C payee only] 只可转帐;存入收款人帐户 <O
<'1uO,
account receivable 应收帐款 DBqg_v
account receivable report 应收帐款报表
TBoM{s=.
account statement 结单;帐单;会计财务报表 N1D6D$s 0
account title 帐户名称;会计科目 ws*~$x?7
accountant's report 会计师报告 va`l*N5
Accountant's Report Rules 会计师报告规则 %RCl+hOP.h
accounting and auditing procedure 会计与审计程序;会计与核数程序 [0mFy)6
Accounting Arrangements 《会计安排》 NqQM!B]
accounting basis 会计基础 NB|RZf9M
accounting by Official Receiver 破产管理署署长呈交的帐目 xI/{)I1f
Accounting Circular 《会计通告》 _A@fP[C
accounting class 会计类别
*"|VNnB
accounting date 记帐日期;会计结算日期 lWu9/r 1
accounting for money 款项核算 Pg!;o=
{M
Accounting Officer 会计主任 H<rnJ
accounting period 会计报告期;会计期 o(Ua",|
accounting policy 会计政策;会计方针 ~!a~C~_
accounting practice 会计惯例 ``2QOu 1
accounting principle 会计准则 }}4sh5z
accounting record 会计记录 yFPaWW
accounting report 会计报告 Sleu#]-
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Dz"u8 f
Accounting Society of China 中国会计学会
EI?d(K
accounting statement 会计报表 )[@YHE5g
accounting system 会计制度;会计系统 3*X,{%
accounting transaction 会计事项;帐务交易 dy2
_@/T7
accounting treatment 会计处理 }[=xe(4]D
accounting year 会计年度 |Ak =-.
accretion 增值;添加 =Do3#Xe2V
accrual 应计项目;应累算数目 pJ2:` f<;
accrual basis 应计制;权责发生制 m>Yo9/XpZ
accrual basis accounting 应计制会计;权责发生制会计 =sUl`L+w,L
accrue 应累算;应计 3<e(@W}n-M
accrued benefit 应累算利益 XEvGhy#
accrued charges 应计费用 ?$)x$nS`
accrued cumulative preference share dividend 应累算的累积优先股股息 +q`rz
accrued expenses 应累算费用 O X5Co<u
accrued interest payable 应付利息;应计未付利息 L5V'Sr
accrued interest receivable 应收利息;应计未收利息
Gh)sw72
accrued right 累算权益 4."o.:8x
accruing profit 应累算的利润 KG4#BY&^
accumulated fiscal reserve 累积财政储备 |1<]o;:
accumulated profit 累积利润;滚存溢利 ^LEmi1L
accumulated reserve 累积储备 ]RJb;
accumulation of surplus income 累积收益盈余 (T%F!2i([U
acquired assets 既得资产 dIBKE0`
acquisition 收购;购置;取得 `PQ?8z|
acquisition cost 购置成本 ?' ez.a}
acquisition expenses 购置费用 =x='<{jtgW
acquisition of 100% interest 收购全部股权
')~Y
acquisition of control 取得控制权 iSZctsqE
acquisition of fixed assets 购置固定资产 $p}~,Kp/
acquisition of shell “买壳” AihL>a%
acquisition price 收购价 HP4'8#3o
act of God 天灾 3x(MvW30Lg
acting partner 执事合伙人 T je o*n^
active market 买卖活跃的市场;交投畅旺的市场;旺市 R[>;_}5">
active partner 积极参与的合伙人 {l *&l2
active trading 交投活跃 D_
Bx>G9
actual circulation 实际流通 Jm);|#y
actual cost 实际成本 w
~L\Ebg
actual expenditure 实际开支;实际支出 C\a:eSgaC
actual income 实际入息;实际收入;实际收益 ulPrb>i
actual market 现货市场 \:q e3Q
actual price 现货价;实际价格 ~J. Fl[
actual profit 实际利润 syC"eH3{
actual quotation 实盘;实际价位;实际报价 8[`^(O#\E
actual year basis 按实际年度计算 aaqd:N)
actuals 实货 qm'C^X?
actuarial investigation 精算调查 jL7MmR#y5"
actuarial principle 精算原则 )- 6s7
actuarial report 精算师报告 g+KzlS[6
Actuarial Society of Hong Kong 香港精算学会 zI2KIXcc
actuarial valuation 精算师估值 ]"7DV3_
actuary 精算师 JV?RgFy
ad referendum agreement 暂定协议;有待覆核的协定 +/b4@B7
ad valorem duty 从价税;按值征税 LL$,<q%(P
ad valorem duty system 从价税制 rlO%%Qn`
ad valorem fee 从价费 &x0TnW"g
ad valorem tariff 从价关税 }N#>q.M
additional allowance 额外免税额 Zs5I?R1e8
additional amount for unexpired risk 未过期风险的额外款额 5%Fn^u:
additional assessable profit 补加应评税利润 "{ QHWZ
additional assessment 补加评税 uVuToMCp
additional commitment 额外承担 0w[0%:R^
additional commitment vote 额外承担拨款 4QKE{0NE
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wx"6",M
additional dependent parent allowance 供养父母额外免税额 hRy}G'0
additional provision 额外拨款 ^/d^$
additional stamp duty 附加印花税 n0_Az2
additional tax 补加税罚款;补加税款 iQ]c
k-
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 );uZ4PNK/?
adjudged bankrupt 被裁定破产 *liPJ29C[
adjudicated bankrupt 裁定破产人 4Jk}/_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :{xN33@6\X
adjudication of bankruptcy 裁定破产;宣告破产 76i
rb!-
adjudication of insolvency 裁定无力偿还债务 H+#wj|,+\
adjusted actual 经调整的实数;调整后的实数 f`9rTc
adjusted current assets 经调整的流动资产;调整后的流动资产 F;X q:e8
adjusted figure 经调整的数字;调整后的数额 Tx!m6B`Y
adjusted liabilities 经调整的负债;调整后的负债 <<2b2?aS`
adjusted loss 经调整的亏损;调整后的亏损 s-N?Tzi
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 iUG
/
adjusted profit 经调整的利润;调整后的利润 A%m`LKV~@
adjusted surplus 经调整的盈余额;调整后的盈余额 ;~Gpw/]5E
adjusted value 经调整的价值;调整后的价值 &9lc\Y4PY
adjustment 调整;修订;理算〔保险〕 Ae_ E;[mj
adjustment centre 调剂中心 dzv,)X
adjustment lag 调整过程的时间差距;调整时差 <9@]|
adjustment mechanism 调整机制 sBXk$
adjustment of loss 亏损调整 S7~F*CGBh
adjustment process 调整过程;调整程序 4^NHf|UJH
adjustment range 调整幅度 $9i5<16
administered exchange rate 受管制汇率 ; ?lM|kK