A: >qSO,$
$K=K?BV[
A share A股;甲类股份 pkrl@jv >
abatement of tax 减税;减扣免税额 Y2RxD\!Z
ABN AMRO Bank N.V. 荷兰银行 eyI-s9#t
above-the-line expenditure 线上项目支出;经常预算支出
?K= gg<
above-the-line receipt 线上项目收入;经常预算收入 P^'>dOI0w
ABSA Asia Limited 南非联合亚洲有限公司 |HKHN?)
absolute change 绝对数值变更 |[lxV&SD.
absolute expenditure 实际开支 gJWlWVeq$
absolute guideline figure 绝对准则数字 *!-}lc^4
absolute interest 绝对权益 C=xo&I7
absolute order of discharge 绝对破产解除令 umq$4}T'$
absolute profit margin 绝对利润幅度 d +*T@k]>M
absolute value 实值;绝对值 ;j[q?^ b
absolutely vested interest 绝对既得权益 mSVX4XW<
absorbed cost 已吸收成本;已分摊成本 Y/?DSo4G
absorption 吸收;分摊;合并 KDNTnA1c
absorption rate 吸收率;摊配率;分摊率 "B_5Y&pM`
ACB Finance Limited 亚洲商业财务有限公司 0lvb{Zd
acceptable form of reciprocity 合理的互惠条件 hr/xpQW
acceptable rate 适当利率;适当汇率 Jgi{7J
acceptance agreement 承兑协议 Z_eqM4{
acceptance for honour 参加承兑 pn ~/!y
acceptor 承兑人;接受人;受票人 BP7<^`i&
acceptor for honour 参加承兑人 ":(Cpf0
accident insurance 意外保险 A;/Xt
Accident Insurance Association of Hong Kong 香港意外保险公会 bi4^ zaCEE
accident insurance scheme 意外保险计划 W#oEF/G
accident year basis 意外年度基准 )[^:]}%r
accommodation 通融;贷款
(o6A?37i
accommodation bill 通融票据;空头票据 RPScP
accommodation party 汇票代发人 +#i,87
account balance 帐户余额;帐户结余 W2X+
NacD
account book 帐簿 a8lo!e9q
account collected in advance 预收款项 93zlfLS0
account current book 往来帐簿 3V8j>&
account of after-acquired property 事后取得的财产报告 x
r+E
account of defaulter 拖欠帐目 z~A(IQO
account payable 应付帐款 $yR{ZFo
account payee only [A/C payee only] 只可转帐;存入收款人帐户 N8/Au=
De_
account receivable 应收帐款 MRxo|A{
account receivable report 应收帐款报表 q(${jz4w
account statement 结单;帐单;会计财务报表 [8o
m9
Z3
account title 帐户名称;会计科目 Cbf,X[u
accountant's report 会计师报告 =:0IHyB#0
Accountant's Report Rules 会计师报告规则 &`\kb2uep
accounting and auditing procedure 会计与审计程序;会计与核数程序 FrE/K_L
Accounting Arrangements 《会计安排》 OM.(g%2
accounting basis 会计基础 O7L6Htya
accounting by Official Receiver 破产管理署署长呈交的帐目 m8j#{[NE
Accounting Circular 《会计通告》
M\$<g
accounting class 会计类别 B=nx8s
accounting date 记帐日期;会计结算日期 \C'I l
w
accounting for money 款项核算 .bY1N5=sz
Accounting Officer 会计主任 PHB\)/
accounting period 会计报告期;会计期 z;@S_0M,Z
accounting policy 会计政策;会计方针 )9;kzp/
accounting practice 会计惯例 S+E3;' H
accounting principle 会计准则 0 ^-b}
accounting record 会计记录 G@l|u
accounting report 会计报告 R.n`R|NOd
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2[bR6 T89
Accounting Society of China 中国会计学会 :
;gwdZ
accounting statement 会计报表
k+>p!1
accounting system 会计制度;会计系统 m<VL19o>R
accounting transaction 会计事项;帐务交易 v*T@<]f3j
accounting treatment 会计处理 4tN~UMw?
accounting year 会计年度 `:^)"#z)
accretion 增值;添加 RWEgUDX^/
accrual 应计项目;应累算数目 )="g?E3
accrual basis 应计制;权责发生制 W1M/Z[h6)5
accrual basis accounting 应计制会计;权责发生制会计 q=i,'.nS
accrue 应累算;应计 Yh!\:9@(
accrued benefit 应累算利益 nqw*oLFQ
accrued charges 应计费用 j(2tbWg9-
accrued cumulative preference share dividend 应累算的累积优先股股息 :d/:Ga5v!
accrued expenses 应累算费用 epm8N /
accrued interest payable 应付利息;应计未付利息 rH9|JEz
accrued interest receivable 应收利息;应计未收利息 ZBh@%A
accrued right 累算权益 rBL_]\$7}
accruing profit 应累算的利润 tZ6v@W
accumulated fiscal reserve 累积财政储备 ;kcFQed\w
accumulated profit 累积利润;滚存溢利 HoQ(1e$G-
accumulated reserve 累积储备 @%okaj#IO
accumulation of surplus income 累积收益盈余 JO;`Kz_$
acquired assets 既得资产 Xwn|.
acquisition 收购;购置;取得 z8MpE
acquisition cost 购置成本 =?QQb>
acquisition expenses 购置费用 )Z`viT
acquisition of 100% interest 收购全部股权 cVt$#A)
acquisition of control 取得控制权 P|QnZ){
acquisition of fixed assets 购置固定资产 ;R-Q,aCM}
acquisition of shell “买壳” m_Y}>
acquisition price 收购价 s</ktPtu
act of God 天灾 ), x3tTR
acting partner 执事合伙人 sZ(Q4)r
active market 买卖活跃的市场;交投畅旺的市场;旺市 N/SB}Fj
active partner 积极参与的合伙人 MDXQj5s^
active trading 交投活跃 Nl>b'G96
actual circulation 实际流通 [@71
actual cost 实际成本 :j!_XMyT:
actual expenditure 实际开支;实际支出 jZgnt{
actual income 实际入息;实际收入;实际收益 ;?[ +vf")
actual market 现货市场 r_2VExk
actual price 现货价;实际价格 y#SD-#I-
actual profit 实际利润 O#ajoE
actual quotation 实盘;实际价位;实际报价 xo@/k
actual year basis 按实际年度计算 (%^TTe
actuals 实货 jYssz4)tp
actuarial investigation 精算调查 Pxuz {
actuarial principle 精算原则 e2H'uMy;&
actuarial report 精算师报告 OTbjZ(
Actuarial Society of Hong Kong 香港精算学会 dXy"yQ>{
actuarial valuation 精算师估值 BB}iBf I'
actuary 精算师 +/ d8d
ad referendum agreement 暂定协议;有待覆核的协定 x[<#mt
ad valorem duty 从价税;按值征税 ?J1&,'&
ad valorem duty system 从价税制 <UHf7:0V
ad valorem fee 从价费 GAe_Z(T
ad valorem tariff 从价关税 C3
c|@7FU
additional allowance 额外免税额 &S`'o%B
additional amount for unexpired risk 未过期风险的额外款额 XsCbJ[Z_?q
additional assessable profit 补加应评税利润 BJ;c F"Kp
additional assessment 补加评税 !)1Zp*
additional commitment 额外承担 5 s2}nIe
additional commitment vote 额外承担拨款 1+[|pXT}
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'g,
x}6
additional dependent parent allowance 供养父母额外免税额 <i@jD
additional provision 额外拨款 n!,TBCNX
additional stamp duty 附加印花税 8c'-eT"
additional tax 补加税罚款;补加税款 K":tr~V;
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `e:RZ
adjudged bankrupt 被裁定破产 s~'C'B?
adjudicated bankrupt 裁定破产人 Qpu2RfP
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :BiR6>1:
adjudication of bankruptcy 裁定破产;宣告破产 Jywz27j
adjudication of insolvency 裁定无力偿还债务 WUQh[A41
adjusted actual 经调整的实数;调整后的实数 246!\zf
adjusted current assets 经调整的流动资产;调整后的流动资产 ?DTP-#5Ba
adjusted figure 经调整的数字;调整后的数额 `9NnL.w!
adjusted liabilities 经调整的负债;调整后的负债 JH,fg K+[
adjusted loss 经调整的亏损;调整后的亏损 >.sN?5}y
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 "!eT
adjusted profit 经调整的利润;调整后的利润 i(#c
Yb
adjusted surplus 经调整的盈余额;调整后的盈余额 P_Ja?)GT
adjusted value 经调整的价值;调整后的价值 6R,b 8
adjustment 调整;修订;理算〔保险〕 9O_N
iu0
adjustment centre 调剂中心 = nN*9HRD
adjustment lag 调整过程的时间差距;调整时差 $CV'p/^En
adjustment mechanism 调整机制 E^ti!4{<
adjustment of loss 亏损调整 ^d=@RTyo/
adjustment process 调整过程;调整程序 WM7/|.HQ
adjustment range 调整幅度 tUnVdh6L.B
administered exchange rate 受管制汇率 e;Z`&