A: ]Z\ W%'q+
,%x2SyA
A share A股;甲类股份 8/)q$zs
abatement of tax 减税;减扣免税额 dn])6Xl;i
ABN AMRO Bank N.V. 荷兰银行 TBJ?8W(
above-the-line expenditure 线上项目支出;经常预算支出 7=X6_AD
above-the-line receipt 线上项目收入;经常预算收入 FdnLxw
ABSA Asia Limited 南非联合亚洲有限公司 yyu -y0_
absolute change 绝对数值变更 $U7/w?gc'
absolute expenditure 实际开支 2<n18-|OQ
absolute guideline figure 绝对准则数字 =bJ$>Djp
absolute interest 绝对权益 ljrJC
absolute order of discharge 绝对破产解除令 v_%6Ly
absolute profit margin 绝对利润幅度 "#0P*3-c
absolute value 实值;绝对值 /o6id
o
absolutely vested interest 绝对既得权益 ?Q=(?yR0]
absorbed cost 已吸收成本;已分摊成本 lQ ki58.
absorption 吸收;分摊;合并 <bCB-lG*Kb
absorption rate 吸收率;摊配率;分摊率 DH_~,tK9
ACB Finance Limited 亚洲商业财务有限公司 #WG;p(?:
acceptable form of reciprocity 合理的互惠条件 O{byMV{Ou
acceptable rate 适当利率;适当汇率 r^"sZk#
acceptance agreement 承兑协议 (dNF)(wn
acceptance for honour 参加承兑 GadY#]}(
acceptor 承兑人;接受人;受票人 G] tT=X[
acceptor for honour 参加承兑人 >#mKM%T2MJ
accident insurance 意外保险 W2$rC5|
Accident Insurance Association of Hong Kong 香港意外保险公会 !U(S?:hvW
accident insurance scheme 意外保险计划 $?:IRgAr
accident year basis 意外年度基准 0]DX KI
accommodation 通融;贷款 RB""(<
accommodation bill 通融票据;空头票据 twldw
uN
accommodation party 汇票代发人 9dszn^]T
account balance 帐户余额;帐户结余 s2N'Ip
account book 帐簿 w >
GW
account collected in advance 预收款项 5"U5^6:T
account current book 往来帐簿 }mZCQJ#`
account of after-acquired property 事后取得的财产报告 !(
Y|Vm'
account of defaulter 拖欠帐目 n 78!]O
account payable 应付帐款 qx >Z@o
account payee only [A/C payee only] 只可转帐;存入收款人帐户 d@JavcR
account receivable 应收帐款 IhSXU<]
account receivable report 应收帐款报表 dE[X6$H[
account statement 结单;帐单;会计财务报表 r
SoT]6/
account title 帐户名称;会计科目 K]>4*)
A:
accountant's report 会计师报告 [.$%ti*!
Accountant's Report Rules 会计师报告规则 0VR,I{<.{
accounting and auditing procedure 会计与审计程序;会计与核数程序 t*BCpC}
Accounting Arrangements 《会计安排》 <daH0l0
accounting basis 会计基础 S$wC{7?f
accounting by Official Receiver 破产管理署署长呈交的帐目 Eqny'44
Accounting Circular 《会计通告》 {t0!N]'
accounting class 会计类别 l&] %APL
accounting date 记帐日期;会计结算日期 mpDxJk!
accounting for money 款项核算 xK1w->[
Accounting Officer 会计主任 &V&beq4)p
accounting period 会计报告期;会计期 `+TC@2-?
accounting policy 会计政策;会计方针 ~k
6V?z}
accounting practice 会计惯例 }L{GwiDMDl
accounting principle 会计准则 xQ?$H?5B<
accounting record 会计记录 8BS Nm
accounting report 会计报告 l!j=em@
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u,YmCEd_V
Accounting Society of China 中国会计学会 v,rKuvc'
accounting statement 会计报表 OaN"6Ge#
accounting system 会计制度;会计系统 V*%><r
accounting transaction 会计事项;帐务交易
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accounting treatment 会计处理 yg|yoL'g
accounting year 会计年度 )r*F.m{&:
accretion 增值;添加 #f=41d%
accrual 应计项目;应累算数目 Ix=(f0|
accrual basis 应计制;权责发生制 a)+*Gf7?
accrual basis accounting 应计制会计;权责发生制会计 -=1>t3~\
accrue 应累算;应计 fx^yC.$2
accrued benefit 应累算利益 @v/Ae_q!
accrued charges 应计费用 R>[G6LOG
accrued cumulative preference share dividend 应累算的累积优先股股息 *a(GG
accrued expenses 应累算费用 }b<w \9AF
accrued interest payable 应付利息;应计未付利息 -"Nvu
accrued interest receivable 应收利息;应计未收利息 ##]
`
accrued right 累算权益 #iD`Bg!VXc
accruing profit 应累算的利润
Y|-&=
accumulated fiscal reserve 累积财政储备 yWH!
v]S
accumulated profit 累积利润;滚存溢利 6TQ[2%X'
accumulated reserve 累积储备 O6q5qA
accumulation of surplus income 累积收益盈余 raP9rEs
acquired assets 既得资产 ~/K'n
acquisition 收购;购置;取得 e]:(.Wb- 9
acquisition cost 购置成本 RM25]hx
acquisition expenses 购置费用 \/Zo*/
acquisition of 100% interest 收购全部股权 56Lt "Z F
acquisition of control 取得控制权 2 XjH1
acquisition of fixed assets 购置固定资产 T+5H2]yy)
acquisition of shell “买壳” 7$L*nf
acquisition price 收购价 PP6gU=9[)
act of God 天灾
|gGD3H
acting partner 执事合伙人 d=HD!
e
active market 买卖活跃的市场;交投畅旺的市场;旺市 yyVE%e5nl
active partner 积极参与的合伙人 j#VR>0oC]\
active trading 交投活跃 .z,`{-7U
actual circulation 实际流通 W=K+kB
actual cost 实际成本 a7z%)i;Z
actual expenditure 实际开支;实际支出 JWxSN9.X
actual income 实际入息;实际收入;实际收益 clT[?8*
actual market 现货市场 A{Y/eG8
actual price 现货价;实际价格 D<^K7tJui
actual profit 实际利润 wr6(C:
actual quotation 实盘;实际价位;实际报价 ]vCs9* |B
actual year basis 按实际年度计算 Oh7wyQiV
actuals 实货 }A<fCm7
actuarial investigation 精算调查 @`SlOKz!=
actuarial principle 精算原则 (6)X Fp&
actuarial report 精算师报告 )},/=#C0
Actuarial Society of Hong Kong 香港精算学会 3+vMi[YO
actuarial valuation 精算师估值 ~2XiKY;W?
actuary 精算师 .`h:1FP8
ad referendum agreement 暂定协议;有待覆核的协定 *Y ?&N2@c
ad valorem duty 从价税;按值征税 `6*1mE1K&
ad valorem duty system 从价税制 AT"!Ys|
ad valorem fee 从价费 zgSv -h+f
ad valorem tariff 从价关税 6#2E {uy;R
additional allowance 额外免税额 vP
u{xy
additional amount for unexpired risk 未过期风险的额外款额 :1!k*5
additional assessable profit 补加应评税利润 ].N%A07
additional assessment 补加评税 &WVRh=R
additional commitment 额外承担 ,Mu"r!MK
additional commitment vote 额外承担拨款 Qy'-3GB
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kE{-h'xADD
additional dependent parent allowance 供养父母额外免税额 6[]O3Aa
additional provision 额外拨款 0(|36;x
additional stamp duty 附加印花税 9E
additional tax 补加税罚款;补加税款 J~5+=V7OV
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 l`E KL2n
adjudged bankrupt 被裁定破产 n_t.l<V
adjudicated bankrupt 裁定破产人 TmgSV#G
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %T~LK=m
adjudication of bankruptcy 裁定破产;宣告破产 ,@
@FAL
adjudication of insolvency 裁定无力偿还债务 Z+S1e~~
adjusted actual 经调整的实数;调整后的实数 }vX/55
adjusted current assets 经调整的流动资产;调整后的流动资产 v,)vW5jGI
adjusted figure 经调整的数字;调整后的数额 e>_Il']Mb
adjusted liabilities 经调整的负债;调整后的负债 m^1'aO_;q
adjusted loss 经调整的亏损;调整后的亏损 J<ZG&m362p
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 ' n "n;
adjusted profit 经调整的利润;调整后的利润 t",b.vki\z
adjusted surplus 经调整的盈余额;调整后的盈余额 esHcE{GNOS
adjusted value 经调整的价值;调整后的价值 m)xz_Plc
adjustment 调整;修订;理算〔保险〕 M_#^zo
"x
adjustment centre 调剂中心 NS^+n4
adjustment lag 调整过程的时间差距;调整时差 E"t
79dD
adjustment mechanism 调整机制 ID$%
4jl
adjustment of loss 亏损调整 sKL"JA
T
adjustment process 调整过程;调整程序 -T .C?Q g
adjustment range 调整幅度 KA]5tVQA
administered exchange rate 受管制汇率 K55]W2I9