A: %_!YonRY|X
VSCOuNSc
A share A股;甲类股份 ]N^a/&}*
abatement of tax 减税;减扣免税额 nxP>IfSA
ABN AMRO Bank N.V. 荷兰银行 "Fu*F/KW
above-the-line expenditure 线上项目支出;经常预算支出 gD0 FRKn
above-the-line receipt 线上项目收入;经常预算收入 DDT)l+: XP
ABSA Asia Limited 南非联合亚洲有限公司 %11&8Fp1s
absolute change 绝对数值变更 jd|? aK;(
absolute expenditure 实际开支 AAE8j.
absolute guideline figure 绝对准则数字 5uuZ t0V\
absolute interest 绝对权益 wPYz&
&W
absolute order of discharge 绝对破产解除令 (8u.Xbdh
absolute profit margin 绝对利润幅度 V_?5 cwZ
absolute value 实值;绝对值 PYYOC"$
absolutely vested interest 绝对既得权益 ,25Qhz]
absorbed cost 已吸收成本;已分摊成本 (7G5y7wI"
absorption 吸收;分摊;合并 gf^"sfNk
absorption rate 吸收率;摊配率;分摊率 +^
n\?!
ACB Finance Limited 亚洲商业财务有限公司 `g&<7~\=A
acceptable form of reciprocity 合理的互惠条件 o })k@-oL
acceptable rate 适当利率;适当汇率 VQO6!ToKY
acceptance agreement 承兑协议 E-_FxBw
acceptance for honour 参加承兑 b/='M`D}#G
acceptor 承兑人;接受人;受票人 ]?p&sI4
acceptor for honour 参加承兑人 7yLO<o?9w
accident insurance 意外保险 "MD
Accident Insurance Association of Hong Kong 香港意外保险公会 hmv"|1Sa!~
accident insurance scheme 意外保险计划 ixZ w;+h
accident year basis 意外年度基准
;#G)([
accommodation 通融;贷款 00 Qn1
accommodation bill 通融票据;空头票据 ~{hcJ:bI
accommodation party 汇票代发人
GtRc7,
account balance 帐户余额;帐户结余 <o8j+G)K#
account book 帐簿 GU\
}}j]
account collected in advance 预收款项 ,rT62w*e
account current book 往来帐簿 l(Dkmt>^
account of after-acquired property 事后取得的财产报告 6vySOVMj
account of defaulter 拖欠帐目 <\<[J0
account payable 应付帐款 2`qO'V3Q
account payee only [A/C payee only] 只可转帐;存入收款人帐户 P
MzPe"3M
account receivable 应收帐款 _Gv[ D
account receivable report 应收帐款报表 7yGc@kJ?
account statement 结单;帐单;会计财务报表 N6Mo|
account title 帐户名称;会计科目 ,"~#s(
accountant's report 会计师报告 &L[7jA'[J
Accountant's Report Rules 会计师报告规则 E? 1"&D
m
accounting and auditing procedure 会计与审计程序;会计与核数程序 IKx]?0sS
Accounting Arrangements 《会计安排》 X#KC<BXw,
accounting basis 会计基础 j3`#v3
accounting by Official Receiver 破产管理署署长呈交的帐目 .'QE o
Accounting Circular 《会计通告》 !iBe/yb
accounting class 会计类别 D7.|UG?G
accounting date 记帐日期;会计结算日期 Y;yt
m
#=
accounting for money 款项核算 ,2\?kPoc8
Accounting Officer 会计主任 t .*z)N
accounting period 会计报告期;会计期 +.gM"JV
accounting policy 会计政策;会计方针
<WN?
accounting practice 会计惯例 gPs%v`y)*D
accounting principle 会计准则 qP6Yn JWl
accounting record 会计记录 -F.A1{l[.
accounting report 会计报告 R4+Gmx
1
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ag Za+a
Accounting Society of China 中国会计学会 d7 )&Z:
accounting statement 会计报表 YY~BNQn6d
accounting system 会计制度;会计系统 34ij5bko_)
accounting transaction 会计事项;帐务交易 DK8eFyG^2
accounting treatment 会计处理 o RT<h
accounting year 会计年度 W`HO Q
accretion 增值;添加 fx&b*OC
accrual 应计项目;应累算数目 i7g+8zd8d
accrual basis 应计制;权责发生制 y{CyjYpz^
accrual basis accounting 应计制会计;权责发生制会计 DU9A 3Z
accrue 应累算;应计 h/u>F$}c
accrued benefit 应累算利益 Q>qx?
g
accrued charges 应计费用 ?;1^8 c0
accrued cumulative preference share dividend 应累算的累积优先股股息 ^fVLM>p <;
accrued expenses 应累算费用 &?\
'Z~B4
accrued interest payable 应付利息;应计未付利息 ~Q7)6%
accrued interest receivable 应收利息;应计未收利息 !vNZ-}
accrued right 累算权益 @]$qJFXx
accruing profit 应累算的利润 NHKIZx8sR
accumulated fiscal reserve 累积财政储备 5fpBzn$
accumulated profit 累积利润;滚存溢利 ^+Ho#]
accumulated reserve 累积储备 Ul@Jg
accumulation of surplus income 累积收益盈余 a%f?OsY
acquired assets 既得资产 V\k?$}
acquisition 收购;购置;取得 e_3KNQ`kA
acquisition cost 购置成本 ub^v,S8O
acquisition expenses 购置费用 =/xTUI4
acquisition of 100% interest 收购全部股权 !FwR7`i
acquisition of control 取得控制权 XEd|<+P1
acquisition of fixed assets 购置固定资产 .{6?%lt
acquisition of shell “买壳” 2p3e
p,
acquisition price 收购价 B{IYVviiP
act of God 天灾 m
Iu-
acting partner 执事合伙人 4
qdLH^dX
active market 买卖活跃的市场;交投畅旺的市场;旺市 P$4h_dw
active partner 积极参与的合伙人 Wl3jbupu _
active trading 交投活跃 56!>}!8!
actual circulation 实际流通 iO^z7Y7
actual cost 实际成本 V&)lS Qw
actual expenditure 实际开支;实际支出 yP :/F|E$
actual income 实际入息;实际收入;实际收益 Efo,5
actual market 现货市场 V,>_L
actual price 现货价;实际价格 2q2;Uo`"S.
actual profit 实际利润 Q8:`;W
actual quotation 实盘;实际价位;实际报价 z0ULB?*"
actual year basis 按实际年度计算 CV<@Rg
oa
actuals 实货 ]KX _a1e
actuarial investigation 精算调查 "]BefvE
actuarial principle 精算原则 ,BuN]9#
actuarial report 精算师报告 Wj N0KA
Actuarial Society of Hong Kong 香港精算学会 5 fGUJ[F=
actuarial valuation 精算师估值 pPztUz/.
actuary 精算师 }Ip"j]h
ad referendum agreement 暂定协议;有待覆核的协定 .BLF7>
M1
ad valorem duty 从价税;按值征税 \L14rQ
t
ad valorem duty system 从价税制 QInow2/u
ad valorem fee 从价费 '8g/^Y@
ad valorem tariff 从价关税 m#[tY>Q[b
additional allowance 额外免税额 dt NHj/\
additional amount for unexpired risk 未过期风险的额外款额 G$\2@RT9[
additional assessable profit 补加应评税利润 5gpqN)|)[
additional assessment 补加评税 %\=oy=f
additional commitment 额外承担 %,9iY&;U"
additional commitment vote 额外承担拨款 pa0'\
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #A|~s;s>N
additional dependent parent allowance 供养父母额外免税额 ,Mwyk1:xix
additional provision 额外拨款 ,}&E=5MF\
additional stamp duty 附加印花税 U].u) g$
additional tax 补加税罚款;补加税款 g*9jPwdG
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 x~."P*5
adjudged bankrupt 被裁定破产 8.ek_r
adjudicated bankrupt 裁定破产人 [ e4)"A"
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =2%EIZ0oW
adjudication of bankruptcy 裁定破产;宣告破产 H
!dUQ
adjudication of insolvency 裁定无力偿还债务 y%T5"p$,
adjusted actual 经调整的实数;调整后的实数 am
I$0
adjusted current assets 经调整的流动资产;调整后的流动资产 V'h
O
adjusted figure 经调整的数字;调整后的数额 v2<roG6.V
adjusted liabilities 经调整的负债;调整后的负债 l'~]8Wo
1
adjusted loss 经调整的亏损;调整后的亏损 cK.T=7T
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 *"E?n>b
adjusted profit 经调整的利润;调整后的利润 @Kri)U
i
adjusted surplus 经调整的盈余额;调整后的盈余额 7pNTCZ
Y|
adjusted value 经调整的价值;调整后的价值 qL^
}t_>
adjustment 调整;修订;理算〔保险〕 ]y6`9p
adjustment centre 调剂中心 ZyqTtA!A
adjustment lag 调整过程的时间差距;调整时差 x>Ah4ad
adjustment mechanism 调整机制 t`
{^gt
adjustment of loss 亏损调整 J.x>*3<l
adjustment process 调整过程;调整程序 S EY
adjustment range 调整幅度 nLq7J:
administered exchange rate 受管制汇率 ~Z5?\a2Ld