A: cN&:V2,
$4)L~g|
A share A股;甲类股份 }Ujgd2(U
abatement of tax 减税;减扣免税额 ({!H()
ABN AMRO Bank N.V. 荷兰银行 u!F\`Gfm_
above-the-line expenditure 线上项目支出;经常预算支出 ji.?bKqHE
above-the-line receipt 线上项目收入;经常预算收入 VhAJ1[k4!
ABSA Asia Limited 南非联合亚洲有限公司
)/~o'M3
absolute change 绝对数值变更 8IBr#+0
absolute expenditure 实际开支 }#g+~9UK
absolute guideline figure 绝对准则数字 }4h0{H
absolute interest 绝对权益 y
c 8h}`
absolute order of discharge 绝对破产解除令 D. x8=|;
absolute profit margin 绝对利润幅度 5ddfdIp
absolute value 实值;绝对值 ,IE.8h)H
absolutely vested interest 绝对既得权益 TqfL
Sm|
absorbed cost 已吸收成本;已分摊成本 k#8`996P
absorption 吸收;分摊;合并 D<<q5gG
absorption rate 吸收率;摊配率;分摊率 ^=1u2YdVw
ACB Finance Limited 亚洲商业财务有限公司 ;fN^MW@&[
acceptable form of reciprocity 合理的互惠条件 {d0-.
acceptable rate 适当利率;适当汇率 8pftc) k
acceptance agreement 承兑协议 'd&4MA 0X
acceptance for honour 参加承兑
DQc\[Gq&
acceptor 承兑人;接受人;受票人 (~E-=+R[$&
acceptor for honour 参加承兑人 Y5;afU='
accident insurance 意外保险 .c0u##/0
Accident Insurance Association of Hong Kong 香港意外保险公会 b0f6p>~q^
accident insurance scheme 意外保险计划
U|\ .)h=
accident year basis 意外年度基准 X7`-dSVE
accommodation 通融;贷款 eO*s,*
accommodation bill 通融票据;空头票据 Y
%- !%
|
accommodation party 汇票代发人 .9,x_\|G*
account balance 帐户余额;帐户结余 ,Oy$q~.
account book 帐簿 T:H~Y+qnt
account collected in advance 预收款项 ^yq}>_
account current book 往来帐簿 g;nLR<]
account of after-acquired property 事后取得的财产报告 YPNW%N!$|
account of defaulter 拖欠帐目 #d/T7c#
account payable 应付帐款 hN]l
$Ct
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m.! M#x2!
account receivable 应收帐款 8"-=+w.CZ
account receivable report 应收帐款报表 MuP>#Vk
account statement 结单;帐单;会计财务报表 6-)WXJ@V
account title 帐户名称;会计科目 w%\{4T~
accountant's report 会计师报告 %N`_g' r!
Accountant's Report Rules 会计师报告规则 k.o8!aCm
accounting and auditing procedure 会计与审计程序;会计与核数程序 b09xf"D
Accounting Arrangements 《会计安排》 uozq^sy
accounting basis 会计基础 M6^
\LtFt
accounting by Official Receiver 破产管理署署长呈交的帐目 y@1QVt04
Accounting Circular 《会计通告》 ,r]H+vWS
accounting class 会计类别 \0_jmX]p
accounting date 记帐日期;会计结算日期 y,ub*-:
accounting for money 款项核算 'd&d"E[
Accounting Officer 会计主任 vTK8t:JQ~
accounting period 会计报告期;会计期 Gau@RX:O
accounting policy 会计政策;会计方针 lBs-u h
accounting practice 会计惯例 m6$&yKQ-=h
accounting principle 会计准则 vq+CW?*"
accounting record 会计记录 /4c
`[
accounting report 会计报告 e.%I#rNI
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _;Xlw{FN^
Accounting Society of China 中国会计学会 g}gGm[1SUo
accounting statement 会计报表 G
kG#+C0L
accounting system 会计制度;会计系统 KF1iYo>p
accounting transaction 会计事项;帐务交易 Qzo -Yw`=
accounting treatment 会计处理 y %61xA`#
accounting year 会计年度
1r}i[5
accretion 增值;添加 3!fR'L/i
accrual 应计项目;应累算数目 _X;,,VEV!
accrual basis 应计制;权责发生制 V&vG
.HAT
accrual basis accounting 应计制会计;权责发生制会计 n8_X<jIp3
accrue 应累算;应计 F8{gJaP x
accrued benefit 应累算利益 YGLq~A
accrued charges 应计费用 lX"m|W
accrued cumulative preference share dividend 应累算的累积优先股股息 {#,5C H')
accrued expenses 应累算费用 JehanF[
accrued interest payable 应付利息;应计未付利息 b$fmU"%&|
accrued interest receivable 应收利息;应计未收利息 S Z/yijf
accrued right 累算权益 V;"2=)X
accruing profit 应累算的利润 X';qcn_^
accumulated fiscal reserve 累积财政储备 h9<PP2.(
accumulated profit 累积利润;滚存溢利 !&g_hmnIF
accumulated reserve 累积储备 a{^z= =
accumulation of surplus income 累积收益盈余 `Ds=a`^b
acquired assets 既得资产 .FgeAxflP
acquisition 收购;购置;取得 lnyq%T[^
acquisition cost 购置成本 -Pt E+R[A
acquisition expenses 购置费用 knG:6tQ
acquisition of 100% interest 收购全部股权 $hcv}<$/
acquisition of control 取得控制权 i7r)9^y
acquisition of fixed assets 购置固定资产 LmqSxHs0Q
acquisition of shell “买壳” R3lZ|rxv:
acquisition price 收购价 ~K3Lbd|
r
act of God 天灾 "U4c'iW
acting partner 执事合伙人 5YNAb/!!F
active market 买卖活跃的市场;交投畅旺的市场;旺市 Ao` e{
active partner 积极参与的合伙人 Fs $FR-x
active trading 交投活跃 ]1d)jWG
actual circulation 实际流通 2#lpIj
actual cost 实际成本 $p0D9mF
actual expenditure 实际开支;实际支出 kwT)j(pp<
actual income 实际入息;实际收入;实际收益 8~-TN1H
actual market 现货市场 Cy6!?Mik
actual price 现货价;实际价格 qp6'n&^&
actual profit 实际利润 #@`
c7SR
actual quotation 实盘;实际价位;实际报价 3?"gfw W
actual year basis 按实际年度计算 ov,
actuals 实货 nKr'cb
actuarial investigation 精算调查 IO"P /Q
actuarial principle 精算原则 Oh
CdBO
actuarial report 精算师报告 Ew
PJ|Z^
Actuarial Society of Hong Kong 香港精算学会 1
V
t,5o5
actuarial valuation 精算师估值 *k,3@_5
actuary 精算师
k# Ho7rS&
ad referendum agreement 暂定协议;有待覆核的协定 m]MR\E5]By
ad valorem duty 从价税;按值征税 jFe8s
@7
ad valorem duty system 从价税制 Eze w@*(
ad valorem fee 从价费
&R4?]I
ad valorem tariff 从价关税 l{C]0^6>i
additional allowance 额外免税额 ';Nc;9
additional amount for unexpired risk 未过期风险的额外款额 fcF|
m5
additional assessable profit 补加应评税利润 exiu;\+j
additional assessment 补加评税 FO^6c
additional commitment 额外承担 K3
BWj33
additional commitment vote 额外承担拨款
0R\.G1f%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >\pF5a`
additional dependent parent allowance 供养父母额外免税额 :KX*j$5U
additional provision 额外拨款 NR_3nt^h
additional stamp duty 附加印花税 YB 7A5
additional tax 补加税罚款;补加税款 i>h3UIx\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 UF5_be,D
adjudged bankrupt 被裁定破产 DeF`#a0E
adjudicated bankrupt 裁定破产人 WeH_1
$n5
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;ZI8vFb
adjudication of bankruptcy 裁定破产;宣告破产 kDmuj>D
adjudication of insolvency 裁定无力偿还债务 oowofi(E
adjusted actual 经调整的实数;调整后的实数 %_Lz0L64k
adjusted current assets 经调整的流动资产;调整后的流动资产 )hO
%W|
adjusted figure 经调整的数字;调整后的数额 +<xQ
F
adjusted liabilities 经调整的负债;调整后的负债 diM*jN#
adjusted loss 经调整的亏损;调整后的亏损 ?_AX;z
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 '\8YH+%It
adjusted profit 经调整的利润;调整后的利润 kn>qX{W
adjusted surplus 经调整的盈余额;调整后的盈余额 DIQ30(MS
adjusted value 经调整的价值;调整后的价值 Jf7H;ZM<
adjustment 调整;修订;理算〔保险〕 Y)]VlV!`
adjustment centre 调剂中心 F{ vT^/
adjustment lag 调整过程的时间差距;调整时差 fuA]
y4A
adjustment mechanism 调整机制 ^znUf4N1
adjustment of loss 亏损调整 K*Ba;"Ugeg
adjustment process 调整过程;调整程序 2@Nd02v|
adjustment range 调整幅度 b1IAp >*2l
administered exchange rate 受管制汇率 iY@}Q "