A: J,77pf!B
o\:f9JL
A share A股;甲类股份 spoWdRM2
abatement of tax 减税;减扣免税额 9OO_Hp#|9
ABN AMRO Bank N.V. 荷兰银行 GF/x;,Ae
above-the-line expenditure 线上项目支出;经常预算支出 .]sIoB-54
above-the-line receipt 线上项目收入;经常预算收入 ?H86Wbz
ABSA Asia Limited 南非联合亚洲有限公司 fG[3%e
absolute change 绝对数值变更 { ves@p>?
absolute expenditure 实际开支 G:6$P%.
absolute guideline figure 绝对准则数字 %(7wZ0Z
absolute interest 绝对权益 Hr8$1I$=
absolute order of discharge 绝对破产解除令 lN`_0
absolute profit margin 绝对利润幅度 4>wIF }\
absolute value 实值;绝对值 U(&nh?
absolutely vested interest 绝对既得权益 la"A$Tbu~
absorbed cost 已吸收成本;已分摊成本 y:6'&`L
absorption 吸收;分摊;合并 4+ ?ZTc(
absorption rate 吸收率;摊配率;分摊率 qer
'V
ACB Finance Limited 亚洲商业财务有限公司 -L4G WJ~.-
acceptable form of reciprocity 合理的互惠条件 8UY=}R2C
acceptable rate 适当利率;适当汇率 BQJ`vIa
acceptance agreement 承兑协议 E{]|
jPdr
acceptance for honour 参加承兑 my #u^O;
acceptor 承兑人;接受人;受票人 cPBy(5^
acceptor for honour 参加承兑人 `J7Lecgo
accident insurance 意外保险 He_(JXTP
Accident Insurance Association of Hong Kong 香港意外保险公会 i11GW
accident insurance scheme 意外保险计划 vaCdfO
&
accident year basis 意外年度基准 cZX&itVc:
accommodation 通融;贷款 u$@I/q,ou
accommodation bill 通融票据;空头票据 gW pT:tX-
accommodation party 汇票代发人 08n%%
F
account balance 帐户余额;帐户结余 eYSGx
cx
account book 帐簿 +(P43XO08
account collected in advance 预收款项 SlJ/OcAf#
account current book 往来帐簿 yLIj4bf
account of after-acquired property 事后取得的财产报告 Xgth|C}k
account of defaulter 拖欠帐目 !m:PBl5
account payable 应付帐款 gwB>oi*OE
account payee only [A/C payee only] 只可转帐;存入收款人帐户 W;}u 2GH
account receivable 应收帐款 0}7Rm>
account receivable report 应收帐款报表 {$TB#=G
account statement 结单;帐单;会计财务报表 j[ZniD
account title 帐户名称;会计科目 {Ljl4Sp&
accountant's report 会计师报告 l|tp0[
Accountant's Report Rules 会计师报告规则 Jz3<yQ-
accounting and auditing procedure 会计与审计程序;会计与核数程序 2?7hUaHX
Accounting Arrangements 《会计安排》 y#Sw>-zRq
accounting basis 会计基础 @`+$d=rO`
accounting by Official Receiver 破产管理署署长呈交的帐目 D}/.;]w<[&
Accounting Circular 《会计通告》 |b@A:8ss
accounting class 会计类别 k@)m- K
accounting date 记帐日期;会计结算日期 ez:o9)N4
accounting for money 款项核算 h|uP=0
Accounting Officer 会计主任 vKO
n7
accounting period 会计报告期;会计期 o[r6sz:
accounting policy 会计政策;会计方针 w,#W&>+&
accounting practice 会计惯例 ieLN;)Iy^
accounting principle 会计准则
#YYvc`9
accounting record 会计记录 .lj! ~_
accounting report 会计报告 wQS
w&G
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jL).B&
Accounting Society of China 中国会计学会 Y},GZ ^zqy
accounting statement 会计报表 @' :um
accounting system 会计制度;会计系统 mb`}sTU).
accounting transaction 会计事项;帐务交易 5@rqU(]<
accounting treatment 会计处理 Gz5@1CF
accounting year 会计年度 0Lz56e'j
accretion 增值;添加 x[@3;_'K
accrual 应计项目;应累算数目 J0mCWtx&
accrual basis 应计制;权责发生制 <=2*UD |
accrual basis accounting 应计制会计;权责发生制会计 Uk ;.Hrt.
accrue 应累算;应计 b/}0
&VXo
accrued benefit 应累算利益 Z5a@fWU
accrued charges 应计费用 <).qe Z
accrued cumulative preference share dividend 应累算的累积优先股股息 e[&3K<
accrued expenses 应累算费用 vjRD?kF
accrued interest payable 应付利息;应计未付利息 $=SYssg7La
accrued interest receivable 应收利息;应计未收利息 yf^gU*
accrued right 累算权益 `rJ ~*7-
accruing profit 应累算的利润 \~j(ui|
accumulated fiscal reserve 累积财政储备 ]@T `qR
accumulated profit 累积利润;滚存溢利 3evfX[V#
accumulated reserve 累积储备 < io8
b|A
accumulation of surplus income 累积收益盈余 _\[JMhd}
acquired assets 既得资产 OWfj<#}t+
acquisition 收购;购置;取得 Z'bMIdV
acquisition cost 购置成本 7+r5?h|
acquisition expenses 购置费用 JT ^0AZ_*
acquisition of 100% interest 收购全部股权 rGL{g&_
acquisition of control 取得控制权 -7VV5W
acquisition of fixed assets 购置固定资产 CPM6T$_qE
acquisition of shell “买壳” MdjMTe s
acquisition price 收购价 mU>*NP(L
act of God 天灾 {X"]
92+
acting partner 执事合伙人 4c@F.I
active market 买卖活跃的市场;交投畅旺的市场;旺市 /`@>v$oo
active partner 积极参与的合伙人 I;Y`rGj
active trading 交投活跃 h!%`odl%
actual circulation 实际流通 SntYi0,`
actual cost 实际成本 yvwcXNXR@
actual expenditure 实际开支;实际支出 7)wq9];w
actual income 实际入息;实际收入;实际收益 e2ZUl` {g
actual market 现货市场 ^TK)_wx
actual price 现货价;实际价格 d>psqmQ
actual profit 实际利润 y^BM*C
I
actual quotation 实盘;实际价位;实际报价 8?pZZtad
actual year basis 按实际年度计算 3iL&;D
actuals 实货 gcF><i6
actuarial investigation 精算调查 bvTkSEN
actuarial principle 精算原则
&"n9,$
actuarial report 精算师报告 lB@K;E@r8
Actuarial Society of Hong Kong 香港精算学会
swbD q
actuarial valuation 精算师估值 pz =Wq4l
actuary 精算师 %z(=GcWm
ad referendum agreement 暂定协议;有待覆核的协定 a,9GSKXo1
ad valorem duty 从价税;按值征税 9oz)E>K4f
ad valorem duty system 从价税制 W)O'( D
ad valorem fee 从价费 zH4#\d
ad valorem tariff 从价关税 DL{a8t1L
additional allowance 额外免税额 "//
8^e%Xo
additional amount for unexpired risk 未过期风险的额外款额 IDZn,^
additional assessable profit 补加应评税利润 w Vmy`OV/
additional assessment 补加评税 ^Tmmx_Xw
additional commitment 额外承担 'J$NW
additional commitment vote 额外承担拨款 >X)G`N@!
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I]1fH
additional dependent parent allowance 供养父母额外免税额 b=EZtk6>
additional provision 额外拨款 3|3lUU\I
additional stamp duty 附加印花税 JwcP[w2
additional tax 补加税罚款;补加税款 r6G)R+ #
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Ne_>%P|I_
adjudged bankrupt 被裁定破产 iOxygs#p
adjudicated bankrupt 裁定破产人 !I&Sy]G
adjudication fee 裁定费;评定印花税额手续费;评估契据费 OD|&qsbL
adjudication of bankruptcy 裁定破产;宣告破产 '5\1uB PKW
adjudication of insolvency 裁定无力偿还债务 5~QB.m,>
adjusted actual 经调整的实数;调整后的实数 U"Oq85vY
adjusted current assets 经调整的流动资产;调整后的流动资产 Ccmbdw,Z5
adjusted figure 经调整的数字;调整后的数额 uM#/
adjusted liabilities 经调整的负债;调整后的负债 H\vO0 <
X
adjusted loss 经调整的亏损;调整后的亏损 +^:K#S9U
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 I*"]!z1
adjusted profit 经调整的利润;调整后的利润 "'(4l 2.
adjusted surplus 经调整的盈余额;调整后的盈余额
VVY\W!
adjusted value 经调整的价值;调整后的价值 s#3{c@^3
adjustment 调整;修订;理算〔保险〕 plAt
+*&
adjustment centre 调剂中心 U>XGJQ<NS
adjustment lag 调整过程的时间差距;调整时差 m\=u/Zip
adjustment mechanism 调整机制 9mZ1 a6,x
adjustment of loss 亏损调整 B%/Pn
2
adjustment process 调整过程;调整程序 0:EiCKb)ol
adjustment range 调整幅度 0M p>X
administered exchange rate 受管制汇率 `x{gF8GV