A: 7[LC*nrr
nj
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A share A股;甲类股份 ?3#
X
5WT
abatement of tax 减税;减扣免税额 h%%'{^>~
ABN AMRO Bank N.V. 荷兰银行 k"J?-1L
above-the-line expenditure 线上项目支出;经常预算支出 AI2CfH#:C
above-the-line receipt 线上项目收入;经常预算收入 bX,Z<BvbF
ABSA Asia Limited 南非联合亚洲有限公司 P;Ox|
absolute change 绝对数值变更 Wm 61
absolute expenditure 实际开支 Dg`W{oj
absolute guideline figure 绝对准则数字
kel48B
absolute interest 绝对权益 Jp- hFD
absolute order of discharge 绝对破产解除令 Vs
>1%$If
absolute profit margin 绝对利润幅度 N5^:2ag
absolute value 实值;绝对值 #7{a~-S
absolutely vested interest 绝对既得权益 N*fN&0r
absorbed cost 已吸收成本;已分摊成本 k4v[2y`
absorption 吸收;分摊;合并 i+}M#Y-O
absorption rate 吸收率;摊配率;分摊率 Sc&_6}K
ACB Finance Limited 亚洲商业财务有限公司 eo!z>9#.
acceptable form of reciprocity 合理的互惠条件 ^s5)FdF8
acceptable rate 适当利率;适当汇率 Gx
m"HC
acceptance agreement 承兑协议 D%zIm,bf
acceptance for honour 参加承兑 e
IJQ|p<v
acceptor 承兑人;接受人;受票人 o%:eYl
acceptor for honour 参加承兑人 xQQ6D
accident insurance 意外保险 ]P.S5s'
Accident Insurance Association of Hong Kong 香港意外保险公会 "2mVW_k
accident insurance scheme 意外保险计划 c!zu0\[Id
accident year basis 意外年度基准 T~la,>p|}
accommodation 通融;贷款 4"{q|~&=:$
accommodation bill 通融票据;空头票据 vsK>?5{C-
accommodation party 汇票代发人 #ed]zI9O
account balance 帐户余额;帐户结余 &PbH!]yd
account book 帐簿 2bqwnRT}
account collected in advance 预收款项 Ae1},2py
account current book 往来帐簿 ,~v1NK*
account of after-acquired property 事后取得的财产报告 >|<6s],v
account of defaulter 拖欠帐目 <T['J]k%
account payable 应付帐款 ]^!#
0(
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?S"xR0 *
account receivable 应收帐款 C4y<+G.`
account receivable report 应收帐款报表 Mvux=Ws
account statement 结单;帐单;会计财务报表 -
0zo>[c/p
account title 帐户名称;会计科目 q+<TD#xoL
accountant's report 会计师报告
&f[[@EF7
Accountant's Report Rules 会计师报告规则 B6BOy~B0
accounting and auditing procedure 会计与审计程序;会计与核数程序 !)GPI?{^5
Accounting Arrangements 《会计安排》 -szvO_UP
accounting basis 会计基础 }+z}vb
accounting by Official Receiver 破产管理署署长呈交的帐目 2l9_$evK~
Accounting Circular 《会计通告》 Epx.0TA= t
accounting class 会计类别 d97wiE/i<
accounting date 记帐日期;会计结算日期 fy-(B;
accounting for money 款项核算
FkH4|}1
Accounting Officer 会计主任 /SyiJCx0
accounting period 会计报告期;会计期 # aC}\
accounting policy 会计政策;会计方针 d%WFgf}
accounting practice 会计惯例 GE>&
fG
accounting principle 会计准则 Q?~l=}2
accounting record 会计记录 dG1qrh9_-
accounting report 会计报告 17-K~ybc
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9vXrC_W9
Accounting Society of China 中国会计学会 g%K3ah
v
accounting statement 会计报表 )9}z^+TH
accounting system 会计制度;会计系统 .69{GM?
accounting transaction 会计事项;帐务交易 @rE>D
accounting treatment 会计处理 |KuH2,n0
accounting year 会计年度 m$]?Jq
accretion 增值;添加 Q WOd&=:
accrual 应计项目;应累算数目 wuPx6hCl
accrual basis 应计制;权责发生制 T7[ItLZ
accrual basis accounting 应计制会计;权责发生制会计 w!61k \
accrue 应累算;应计 ^s^X n QhE
accrued benefit 应累算利益 8kk$:8
accrued charges 应计费用 X"yLo8y8$
accrued cumulative preference share dividend 应累算的累积优先股股息 -q[?,h
accrued expenses 应累算费用 %N 2=: ;f
accrued interest payable 应付利息;应计未付利息 1Eh(U
accrued interest receivable 应收利息;应计未收利息 i),W1<A1
accrued right 累算权益 gP`8hNwR
accruing profit 应累算的利润 ?>2k>~xlQ
accumulated fiscal reserve 累积财政储备 =V(I
accumulated profit 累积利润;滚存溢利 `Dj-(~x
accumulated reserve 累积储备 zI&oZH^vn
accumulation of surplus income 累积收益盈余 Z O&5C6qa
acquired assets 既得资产 8xLvpgcZ
acquisition 收购;购置;取得 .QW89e,O3
acquisition cost 购置成本 tip\vS)
acquisition expenses 购置费用 <Dl7|M
acquisition of 100% interest 收购全部股权 8dP^zjPj
acquisition of control 取得控制权 a(F%M
acquisition of fixed assets 购置固定资产 NT:p6(s^
acquisition of shell “买壳” XJGOX
n$/
acquisition price 收购价 O.}{s;
act of God 天灾 (Ori].{C.J
acting partner 执事合伙人 op;OPf,
active market 买卖活跃的市场;交投畅旺的市场;旺市 <f1Pj
active partner 积极参与的合伙人 Q1g@FsW&U
active trading 交投活跃 "+p_{J/P
actual circulation 实际流通 |*Hw6
m
actual cost 实际成本 fVw+8 [d0
actual expenditure 实际开支;实际支出 Ne
Q/#[~g
actual income 实际入息;实际收入;实际收益 G;MmD?VJ g
actual market 现货市场 \It8+^d@
actual price 现货价;实际价格 9%pq+?u9
actual profit 实际利润 S
-GcH
actual quotation 实盘;实际价位;实际报价 6Z0@4_Y@B6
actual year basis 按实际年度计算 _dj_+<Y?
actuals 实货 K%O%#Kk
actuarial investigation 精算调查 y^?7de}
actuarial principle 精算原则 >HXT:0
actuarial report 精算师报告 ?(H/a-(:v}
Actuarial Society of Hong Kong 香港精算学会 W-2,QVp%
actuarial valuation 精算师估值 YRqIC -_
actuary 精算师 CM_FF:<tn
ad referendum agreement 暂定协议;有待覆核的协定 5?{a=r9
ad valorem duty 从价税;按值征税 5$/ED3mcK
ad valorem duty system 从价税制 xh,};TS(K
ad valorem fee 从价费 s7[du_)
ad valorem tariff 从价关税 ,dP-sD;<
additional allowance 额外免税额 %N04k8z
additional amount for unexpired risk 未过期风险的额外款额 WL:C
BE#
additional assessable profit 补加应评税利润 /0IvvD!7N
additional assessment 补加评税 {%*,KB>b
additional commitment 额外承担 9t9x&.A
additional commitment vote 额外承担拨款 L TzD\C'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W$=Ad *
additional dependent parent allowance 供养父母额外免税额 F|Pf-.r`t
additional provision 额外拨款 qS:hv&~
additional stamp duty 附加印花税 R5(<:]
additional tax 补加税罚款;补加税款 VyK[*kyN
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 FWNWOU
adjudged bankrupt 被裁定破产 %We~k'2f
adjudicated bankrupt 裁定破产人 cxn3e,d`
adjudication fee 裁定费;评定印花税额手续费;评估契据费 p3`ND;KQ
adjudication of bankruptcy 裁定破产;宣告破产 E<y0;l?H<
adjudication of insolvency 裁定无力偿还债务 kr[p4X4
adjusted actual 经调整的实数;调整后的实数 @9Rgg9r
adjusted current assets 经调整的流动资产;调整后的流动资产 xEb+sE6Z
adjusted figure 经调整的数字;调整后的数额 ~.;+uH<i
adjusted liabilities 经调整的负债;调整后的负债 d0vn/k2I
adjusted loss 经调整的亏损;调整后的亏损 -^yb[b,
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 p~Di\AQ/
adjusted profit 经调整的利润;调整后的利润
yhxen
adjusted surplus 经调整的盈余额;调整后的盈余额 LlKvi_z
adjusted value 经调整的价值;调整后的价值 LQ(z~M0B
adjustment 调整;修订;理算〔保险〕 hH_&42E6
adjustment centre 调剂中心 ,T&=*q
adjustment lag 调整过程的时间差距;调整时差 O/
Yz6VQ
adjustment mechanism 调整机制 bis}zv^%v
adjustment of loss 亏损调整 Er509zZ,[
adjustment process 调整过程;调整程序 w/&)mm{
adjustment range 调整幅度 'RZ=A+% X
administered exchange rate 受管制汇率 _$g6Mj]1z