A: xZP
>g
Z<N&UFw7QJ
A share A股;甲类股份 =(.mf
abatement of tax 减税;减扣免税额 ;c X^8;F0
ABN AMRO Bank N.V. 荷兰银行 G/fP(o-Wd
above-the-line expenditure 线上项目支出;经常预算支出 &,N3uy;Gc
above-the-line receipt 线上项目收入;经常预算收入 "
y~muE:.
ABSA Asia Limited 南非联合亚洲有限公司 f3zfRhkIk
absolute change 绝对数值变更 5BU%%fBJ.
absolute expenditure 实际开支 Db#W/8
a8k
absolute guideline figure 绝对准则数字 5y%un
absolute interest 绝对权益 :kb
1}Wu
absolute order of discharge 绝对破产解除令 FDVI>HK @
absolute profit margin 绝对利润幅度 (ET ;LH3
absolute value 实值;绝对值 T/GgF&i3
absolutely vested interest 绝对既得权益 Z6IJ o%s
absorbed cost 已吸收成本;已分摊成本 '&-5CpDUs
absorption 吸收;分摊;合并 d2C[wQF
absorption rate 吸收率;摊配率;分摊率 "%oH@
=
ACB Finance Limited 亚洲商业财务有限公司 FDF3zzP0
acceptable form of reciprocity 合理的互惠条件 Mhb '^\px
acceptable rate 适当利率;适当汇率 GUu\dl9WA'
acceptance agreement 承兑协议 <JL\?)}
n
acceptance for honour 参加承兑 ~aJW"\{
acceptor 承兑人;接受人;受票人 3$?9uMl#
acceptor for honour 参加承兑人 smfG,TI
accident insurance 意外保险 ?iPZsV
Accident Insurance Association of Hong Kong 香港意外保险公会 {PODisl>\D
accident insurance scheme 意外保险计划 dThR)Z'=
accident year basis 意外年度基准 ,7^d9v3t
accommodation 通融;贷款 t} *l?$`
accommodation bill 通融票据;空头票据 Wl&
>6./{
accommodation party 汇票代发人 oLrkOn/aY
account balance 帐户余额;帐户结余 UAsF0&]
account book 帐簿 c*x J=Gz6d
account collected in advance 预收款项 }
);cX$
account current book 往来帐簿 Vs_\ykO
account of after-acquired property 事后取得的财产报告 V!T^wh;
account of defaulter 拖欠帐目 aBXYri
account payable 应付帐款 !,cQ'*<W8-
account payee only [A/C payee only] 只可转帐;存入收款人帐户 FOOQ'o[}
account receivable 应收帐款 O.@g/05C
account receivable report 应收帐款报表 /=8O&1=D
account statement 结单;帐单;会计财务报表 ==%`e/~Y
account title 帐户名称;会计科目 &Ki>h
accountant's report 会计师报告 Op`I;Q
#%d
Accountant's Report Rules 会计师报告规则 F&=I7
i
accounting and auditing procedure 会计与审计程序;会计与核数程序 !oZQ2z~
Accounting Arrangements 《会计安排》 0JmFQ^g(
accounting basis 会计基础 _PK}rr?"7O
accounting by Official Receiver 破产管理署署长呈交的帐目 i&'#+f4t
Accounting Circular 《会计通告》 F>(qOH.I
accounting class 会计类别 't
+"k8
accounting date 记帐日期;会计结算日期 v<L=!-b^
accounting for money 款项核算 7J
bY}@
Accounting Officer 会计主任 y,MPGW_
accounting period 会计报告期;会计期 7~_{.f
accounting policy 会计政策;会计方针 PT3>E5`N u
accounting practice 会计惯例 M{
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accounting principle 会计准则 Oo FgQEr@
accounting record 会计记录 Q;4}gUmI$
accounting report 会计报告 AXz-4,=xX
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T"n{WmVQ
Accounting Society of China 中国会计学会 nN>J*02(
accounting statement 会计报表 cNe0x2Z$?
accounting system 会计制度;会计系统 b6 $,Xh
accounting transaction 会计事项;帐务交易 30D:ZmlY
accounting treatment 会计处理 iJFr4o/R
accounting year 会计年度 d)N^PJ/
accretion 增值;添加 ,Z^Ca15z
accrual 应计项目;应累算数目 Vwjk[ DOL
accrual basis 应计制;权责发生制 =v.{JV#
accrual basis accounting 应计制会计;权责发生制会计 js~tKUvg
accrue 应累算;应计 e"]"F{Q
accrued benefit 应累算利益 N? M
accrued charges 应计费用 b)N[[sOt
accrued cumulative preference share dividend 应累算的累积优先股股息 2b5 #PcKa
accrued expenses 应累算费用 >^dyQyK
accrued interest payable 应付利息;应计未付利息 W7t
>&3l
accrued interest receivable 应收利息;应计未收利息 djWcbC=g_
accrued right 累算权益 ]fj- `==
accruing profit 应累算的利润 grr'd+_ e
accumulated fiscal reserve 累积财政储备 d^PD#&"g
accumulated profit 累积利润;滚存溢利 C@1CanL@3
accumulated reserve 累积储备 2d-{Q8Pi
accumulation of surplus income 累积收益盈余 jAXR`D
acquired assets 既得资产 T=WNBqKo]
acquisition 收购;购置;取得 YydA6IK4
acquisition cost 购置成本 QIQ
fI05
acquisition expenses 购置费用 %dc3z
"u
acquisition of 100% interest 收购全部股权 c7\VTYT
acquisition of control 取得控制权 ]Kv q |}=
acquisition of fixed assets 购置固定资产 I"-dTa
acquisition of shell “买壳” _g[-=y{Bb
acquisition price 收购价 -;$nb~y
act of God 天灾 v,{h:
acting partner 执事合伙人 %Uy%kN_&
active market 买卖活跃的市场;交投畅旺的市场;旺市 _K'7(d0z
active partner 积极参与的合伙人 (?vK_{
active trading 交投活跃 zCt\o
actual circulation 实际流通 ld.7`)
actual cost 实际成本 L1sqU-gt
actual expenditure 实际开支;实际支出 /Y,r@D
actual income 实际入息;实际收入;实际收益 n#4Gv|{XMD
actual market 现货市场 61} i5o
actual price 现货价;实际价格 #Q}_e7t
actual profit 实际利润 O
iF{3ae(
actual quotation 实盘;实际价位;实际报价 :$?Q D
actual year basis 按实际年度计算 >)NQH9'1
actuals 实货 fxd0e;NAAh
actuarial investigation 精算调查 LEZ&W;bCo
actuarial principle 精算原则 VevNG*
actuarial report 精算师报告 =s;M]:
Actuarial Society of Hong Kong 香港精算学会 %m eLW&
actuarial valuation 精算师估值 <C'Z H'p
actuary 精算师 C`QzT{6!
ad referendum agreement 暂定协议;有待覆核的协定 /_)l|<k+V
ad valorem duty 从价税;按值征税 _\\ -md:
ad valorem duty system 从价税制 F)SP aC4
ad valorem fee 从价费 $e
}n
ad valorem tariff 从价关税 id ?"PD"%
additional allowance 额外免税额 8YX)0i'
additional amount for unexpired risk 未过期风险的额外款额 @E%DP9.I
additional assessable profit 补加应评税利润 dY!u)M;~~
additional assessment 补加评税 2/B)O)#ls
additional commitment 额外承担 qM",( Bh
additional commitment vote 额外承担拨款 (u&`Ij9
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <^8*
<;PaG
additional dependent parent allowance 供养父母额外免税额 F}36
IM9/:
additional provision 额外拨款 l+[czb~
additional stamp duty 附加印花税 +Rwx%=
additional tax 补加税罚款;补加税款 sZg6@s=
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7C7>y/uS
adjudged bankrupt 被裁定破产 iidT~l
adjudicated bankrupt 裁定破产人 ;hHi@Z9
adjudication fee 裁定费;评定印花税额手续费;评估契据费 'c %S!$P
adjudication of bankruptcy 裁定破产;宣告破产 .TpsJXF
adjudication of insolvency 裁定无力偿还债务 BMFF=
adjusted actual 经调整的实数;调整后的实数 W2]TRO
adjusted current assets 经调整的流动资产;调整后的流动资产 QA?oJ_}y
adjusted figure 经调整的数字;调整后的数额 oehaQ#e
adjusted liabilities 经调整的负债;调整后的负债 Zb_apjg[4
adjusted loss 经调整的亏损;调整后的亏损 <+v{GF#R
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 B{MaMf)
adjusted profit 经调整的利润;调整后的利润 n?xTkkr0
adjusted surplus 经调整的盈余额;调整后的盈余额 [syj#
adjusted value 经调整的价值;调整后的价值 Fky?\ec
adjustment 调整;修订;理算〔保险〕 tg\|?
adjustment centre 调剂中心 e,gyQjJR
adjustment lag 调整过程的时间差距;调整时差 !L$x:/R9M
adjustment mechanism 调整机制 QkQ!Ep(
adjustment of loss 亏损调整 [
MyE2^
adjustment process 调整过程;调整程序 H:QhrL+7_
adjustment range 调整幅度 BPv>$
m+.
administered exchange rate 受管制汇率 4_^[=
p/R