A: ,%4~ulKMn
*DS>#x@3*i
A share A股;甲类股份 mh"9V5T
abatement of tax 减税;减扣免税额 C]GW u~QF
ABN AMRO Bank N.V. 荷兰银行 7rSads
above-the-line expenditure 线上项目支出;经常预算支出 rcU*6`IWA
above-the-line receipt 线上项目收入;经常预算收入 wG}R
h,
ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更 JK9 J;c#T
absolute expenditure 实际开支 o%_Hmd;_'
absolute guideline figure 绝对准则数字 Uxb>)36I
absolute interest 绝对权益 +5xk6RP
absolute order of discharge 绝对破产解除令 LnlDCbF;!
absolute profit margin 绝对利润幅度 HBiUp$(mB
absolute value 实值;绝对值 1|/-Ff"1@
absolutely vested interest 绝对既得权益 ;!Q}g19C
absorbed cost 已吸收成本;已分摊成本 "Kc1@EX=
absorption 吸收;分摊;合并 u 1)
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absorption rate 吸收率;摊配率;分摊率 =PAsyj
ACB Finance Limited 亚洲商业财务有限公司 Qoom[@$
acceptable form of reciprocity 合理的互惠条件 '8V>:dy>
acceptable rate 适当利率;适当汇率 JSu+/rI1
acceptance agreement 承兑协议 :=e"D;5
acceptance for honour 参加承兑 MCO`\"`l
acceptor 承兑人;接受人;受票人 U])$#/ v
acceptor for honour 参加承兑人 #2*6esP
accident insurance 意外保险 zya2 O?s
Accident Insurance Association of Hong Kong 香港意外保险公会 wq
=Ef
accident insurance scheme 意外保险计划 -&Q
Ty
accident year basis 意外年度基准 (pT7m
accommodation 通融;贷款 *EllE+M{n
accommodation bill 通融票据;空头票据 V8-*dE
accommodation party 汇票代发人 }zyh!
account balance 帐户余额;帐户结余 =kDh: &u%
account book 帐簿 :`<ME/"YE
account collected in advance 预收款项 rPUk%S
account current book 往来帐簿 xjH({(/B>a
account of after-acquired property 事后取得的财产报告 2kW*Z7@D
account of defaulter 拖欠帐目 R}T\<6Y
account payable 应付帐款
lqZUU92;
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K6G+sBw[
account receivable 应收帐款 i>{.Y};
account receivable report 应收帐款报表 [Nv)37|W
account statement 结单;帐单;会计财务报表 QUKv :;
account title 帐户名称;会计科目 I'e`?H t
accountant's report 会计师报告 ,}a'h4C
Accountant's Report Rules 会计师报告规则 ),5|Ves;t[
accounting and auditing procedure 会计与审计程序;会计与核数程序 $q 9dk
t
Accounting Arrangements 《会计安排》 aU?HIIA
accounting basis 会计基础 Rg\D-F6:
accounting by Official Receiver 破产管理署署长呈交的帐目 M&J$9X
Accounting Circular 《会计通告》 'j'G4P_G
accounting class 会计类别 Jm[_X
accounting date 记帐日期;会计结算日期 A#Ne07d
accounting for money 款项核算 YlJ_$Q[
Accounting Officer 会计主任 "a=dx|
Z
accounting period 会计报告期;会计期 m,^UD{
accounting policy 会计政策;会计方针
YES-,;ZQ'
accounting practice 会计惯例 6YF<GF{
accounting principle 会计准则 nNpXkI:
accounting record 会计记录 mIah[~G
accounting report 会计报告
/33m6+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .M( [n-
Accounting Society of China 中国会计学会 Zr|z!S?aSC
accounting statement 会计报表 x9 i^_3Z
accounting system 会计制度;会计系统 Tu&W7aoX5
accounting transaction 会计事项;帐务交易 o@uZU4MM
accounting treatment 会计处理 .
kp3<.
accounting year 会计年度 |oX1J<LM
accretion 增值;添加 z6uHe{|
accrual 应计项目;应累算数目 Rg%Xy`gS
accrual basis 应计制;权责发生制 %6cbHH
accrual basis accounting 应计制会计;权责发生制会计 NEW0dF&)
accrue 应累算;应计 ZYs?65.
accrued benefit 应累算利益 T07 AH
accrued charges 应计费用 >gf,8flgj
accrued cumulative preference share dividend 应累算的累积优先股股息 +Y"HbNz
accrued expenses 应累算费用 1BOv|xPjZ
accrued interest payable 应付利息;应计未付利息 (o518fmR
accrued interest receivable 应收利息;应计未收利息 ~'VVCtA
accrued right 累算权益 a3c43!J?M
accruing profit 应累算的利润 Q3rLCg,;
accumulated fiscal reserve 累积财政储备 ]/{iIS_
accumulated profit 累积利润;滚存溢利 fR#W#n#m
accumulated reserve 累积储备 j5MUP&/g3
accumulation of surplus income 累积收益盈余 J!d=aGY0-
acquired assets 既得资产 )*nZ6Cg'
acquisition 收购;购置;取得 d5#z\E??
acquisition cost 购置成本 GxS!Lk
acquisition expenses 购置费用
K8{e
f
acquisition of 100% interest 收购全部股权 3,)[Q?nKD
acquisition of control 取得控制权 #+(@i|!ifo
acquisition of fixed assets 购置固定资产 f6`W(OiE
acquisition of shell “买壳” Rh%C$d(
acquisition price 收购价 5`Y>!|
Ab
act of God 天灾 k%?qN,Cl
acting partner 执事合伙人
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active market 买卖活跃的市场;交投畅旺的市场;旺市 *X8Pa;x
active partner 积极参与的合伙人 52.%f+Oa
active trading 交投活跃 GsU.Lkf
actual circulation 实际流通 to(lE2`.da
actual cost 实际成本 a^7QHYJ6
actual expenditure 实际开支;实际支出 :4[_&]H
actual income 实际入息;实际收入;实际收益 }% `f%/
actual market 现货市场 8f>v[SQ"
actual price 现货价;实际价格 9gac7(2`)
actual profit 实际利润 eqk.+~^
actual quotation 实盘;实际价位;实际报价 (g0U v.*
actual year basis 按实际年度计算 zuI7Px
actuals 实货 =}'7}0M_=
actuarial investigation 精算调查 mNKcaM?h
actuarial principle 精算原则 9 e;8"rJ?C
actuarial report 精算师报告 gf70 O>E
Actuarial Society of Hong Kong 香港精算学会 *0x!C8*`Xe
actuarial valuation 精算师估值 p<c1$O*
actuary 精算师 }fL
] }&
ad referendum agreement 暂定协议;有待覆核的协定 Oar%LSkPRz
ad valorem duty 从价税;按值征税 DWupLJpk;c
ad valorem duty system 从价税制 z?W kHQ9
ad valorem fee 从价费 ]sJjV
A
ad valorem tariff 从价关税 wowWq\euY
additional allowance 额外免税额 &neB$m3y
additional amount for unexpired risk 未过期风险的额外款额 py$i{v%
additional assessable profit 补加应评税利润 i4lB]k
additional assessment 补加评税 5?*Iaw
additional commitment 额外承担 >%A~ :
additional commitment vote 额外承担拨款 L'O=;C"f
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )!=fy']
additional dependent parent allowance 供养父母额外免税额 ?N]G;%3/
additional provision 额外拨款 \ESNf
L5
additional stamp duty 附加印花税 <K
<|G
additional tax 补加税罚款;补加税款 F`CDv5
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 O)c3Lm-w
adjudged bankrupt 被裁定破产 3j2d&*0
adjudicated bankrupt 裁定破产人 SK5__Ix
adjudication fee 裁定费;评定印花税额手续费;评估契据费 # blh9.V&F
adjudication of bankruptcy 裁定破产;宣告破产 &/?OP)N,}
adjudication of insolvency 裁定无力偿还债务 )kIjZ
adjusted actual 经调整的实数;调整后的实数 ro8C^d]
adjusted current assets 经调整的流动资产;调整后的流动资产 `KUL4) g~
adjusted figure 经调整的数字;调整后的数额 HpS1(%d"
adjusted liabilities 经调整的负债;调整后的负债 4iY
<7l8
adjusted loss 经调整的亏损;调整后的亏损 j43i:c;F
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 1w#vy1m J
adjusted profit 经调整的利润;调整后的利润 et<@3wyd]
adjusted surplus 经调整的盈余额;调整后的盈余额 1;HL=
F
adjusted value 经调整的价值;调整后的价值 ?ZYj5[op,H
adjustment 调整;修订;理算〔保险〕 AmK g;9LS
adjustment centre 调剂中心 e}i
vvs2
adjustment lag 调整过程的时间差距;调整时差 m}t`43}QE
adjustment mechanism 调整机制
j]m|}n
adjustment of loss 亏损调整 c
6/lfgN
adjustment process 调整过程;调整程序 cd] X5)$h
adjustment range 调整幅度 n<Ki.;-ZE
administered exchange rate 受管制汇率 Si68_]:^