A: !{lH*
8z#Qp(he
A share A股;甲类股份 q Q\j
abatement of tax 减税;减扣免税额 xs{pGQ6Q
ABN AMRO Bank N.V. 荷兰银行 WA`A/`taT
above-the-line expenditure 线上项目支出;经常预算支出 +X=*>^G(-
above-the-line receipt 线上项目收入;经常预算收入 8>v_th
ABSA Asia Limited 南非联合亚洲有限公司 Du+W7]yCl
absolute change 绝对数值变更 wh8';LZ>R
absolute expenditure 实际开支
b7
QE
absolute guideline figure 绝对准则数字 O(T5
absolute interest 绝对权益 Y MX9Z||
absolute order of discharge 绝对破产解除令 5'} V`?S
absolute profit margin 绝对利润幅度 N[e,){v
absolute value 实值;绝对值 4VJUu`[
absolutely vested interest 绝对既得权益 X;I9\Cp]!
absorbed cost 已吸收成本;已分摊成本 3_
absorption 吸收;分摊;合并 -'&/7e6>y
absorption rate 吸收率;摊配率;分摊率 +=3=% %?C
ACB Finance Limited 亚洲商业财务有限公司 \vA*dQ-
acceptable form of reciprocity 合理的互惠条件 AQ~
xjU
acceptable rate 适当利率;适当汇率 nuce(R
acceptance agreement 承兑协议 Qm%PpQ^Lz3
acceptance for honour 参加承兑 FnO@\{M"A
acceptor 承兑人;接受人;受票人 ^jL '*&l
acceptor for honour 参加承兑人 w'
7sh5
accident insurance 意外保险 6cH8Jr _
Accident Insurance Association of Hong Kong 香港意外保险公会 `z|0O
accident insurance scheme 意外保险计划 %O"8|ZG9{
accident year basis 意外年度基准 80=0S^gEZ
accommodation 通融;贷款 M-o'`e'
accommodation bill 通融票据;空头票据 6_j |@
accommodation party 汇票代发人 V@
>(xe7
account balance 帐户余额;帐户结余 40t xZFQ0
account book 帐簿 ){;XI2
account collected in advance 预收款项 P%3pM*.
account current book 往来帐簿 9wvlR6z;u
account of after-acquired property 事后取得的财产报告 f"ezmZI
account of defaulter 拖欠帐目 5'zXCHt
account payable 应付帐款 NAR6
q{c
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b
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account receivable 应收帐款 [9; @1I<x
account receivable report 应收帐款报表 7UfNz60+~
account statement 结单;帐单;会计财务报表 s2<!Zb4
account title 帐户名称;会计科目 ;l$$!PJ
accountant's report 会计师报告 *1)>He$qL
Accountant's Report Rules 会计师报告规则 n7Ao.b%uk-
accounting and auditing procedure 会计与审计程序;会计与核数程序 `'YX>u /
Accounting Arrangements 《会计安排》
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accounting basis 会计基础 bZnOX*y]
accounting by Official Receiver 破产管理署署长呈交的帐目 gEh/m.L7
Accounting Circular 《会计通告》 I?e5h@uE
accounting class 会计类别
Gl~l
accounting date 记帐日期;会计结算日期 1JJsYX
accounting for money 款项核算 G@8)3 @
Accounting Officer 会计主任 um2a#6uo
accounting period 会计报告期;会计期 Y}?
8
accounting policy 会计政策;会计方针 fkV@3sj
accounting practice 会计惯例 P?0X az
accounting principle 会计准则 mWp>E`l
accounting record 会计记录 K`4lL5oH
accounting report 会计报告 9zp!lw~;+
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &\h7
E
Accounting Society of China 中国会计学会
1h,iWHC
accounting statement 会计报表 I
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accounting system 会计制度;会计系统 &uq.k{<p\
accounting transaction 会计事项;帐务交易 @Cj!MZ=T
accounting treatment 会计处理 :#rP$LSYC
accounting year 会计年度 v3-/ [-XB:
accretion 增值;添加 Blpk
n1
accrual 应计项目;应累算数目
{2\Y%Y'}*
accrual basis 应计制;权责发生制 (5yM%H8:
accrual basis accounting 应计制会计;权责发生制会计 2b"*~O;
accrue 应累算;应计 >ahDc!Jyu
accrued benefit 应累算利益 0Hnj<| HL
accrued charges 应计费用 ? x)^f+:9|
accrued cumulative preference share dividend 应累算的累积优先股股息 7)Toj
accrued expenses 应累算费用 3jx%]S^z|
accrued interest payable 应付利息;应计未付利息 ho\1[xS
accrued interest receivable 应收利息;应计未收利息 \""^'pP@
accrued right 累算权益 iN;Pg_Kq
accruing profit 应累算的利润 k&Pt\- 9on
accumulated fiscal reserve 累积财政储备 LmrdVSs
_
accumulated profit 累积利润;滚存溢利 o@
meogkL
accumulated reserve 累积储备 8`4M4"lj
accumulation of surplus income 累积收益盈余 A
6(`
acquired assets 既得资产 SuE~Wb5&
acquisition 收购;购置;取得 3[m~-8
acquisition cost 购置成本 YI0
wr1N
acquisition expenses 购置费用 IiYL2JS;t|
acquisition of 100% interest 收购全部股权 bLc5$U$!I
acquisition of control 取得控制权 WgNA%.|,
acquisition of fixed assets 购置固定资产 "HOZ2_(o
acquisition of shell “买壳” k/K)nH@)
acquisition price 收购价 "{0G,tdA
act of God 天灾 BA;r%?MRL
acting partner 执事合伙人 _"8n&=+
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^C>kmo
3J
active partner 积极参与的合伙人 U8_{MY-9}
active trading 交投活跃 omG2p
actual circulation 实际流通 Y=S0|!u
actual cost 实际成本 @*;x1A-]V
actual expenditure 实际开支;实际支出 OSu&vFKz
actual income 实际入息;实际收入;实际收益 [|nK5(e9
actual market 现货市场 3",gjXmBu
actual price 现货价;实际价格 {##G.n\~
actual profit 实际利润 P
RhC1#
actual quotation 实盘;实际价位;实际报价 DUOoTlp
actual year basis 按实际年度计算 =G-OIu+H!U
actuals 实货 (,Y[2_Zv
actuarial investigation 精算调查 =
0 ~4k#
actuarial principle 精算原则 ]kj^T?&n.
actuarial report 精算师报告 9{Hs1MD[
Actuarial Society of Hong Kong 香港精算学会 .$U,bE
actuarial valuation 精算师估值 !(d]f0
actuary 精算师 K?.~}82c
ad referendum agreement 暂定协议;有待覆核的协定 Q'<AV1<
ad valorem duty 从价税;按值征税 y_X6{}Ke
ad valorem duty system 从价税制 *xnZTj:
ad valorem fee 从价费 j\}.GM'8
ad valorem tariff 从价关税 dSDZMB sd
additional allowance 额外免税额
x ;DoQx
additional amount for unexpired risk 未过期风险的额外款额 2BccE
additional assessable profit 补加应评税利润 pW]j.JM
additional assessment 补加评税 KzHN|8$o
additional commitment 额外承担 !BQt+4G7
additional commitment vote 额外承担拨款 /T _M't@j
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0R?1|YnB
additional dependent parent allowance 供养父母额外免税额 z{XB_j6\=
additional provision 额外拨款 pqG>|#RG
additional stamp duty 附加印花税 tP'v;$)9F
additional tax 补加税罚款;补加税款 /|EdpHx0
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ] \yIHdcDi
adjudged bankrupt 被裁定破产 [S6u:;7
adjudicated bankrupt 裁定破产人 O8;/oL4 U
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [$dVs16K
adjudication of bankruptcy 裁定破产;宣告破产 U,rI/'
adjudication of insolvency 裁定无力偿还债务 |MNSIb&,W
adjusted actual 经调整的实数;调整后的实数 N&8$tJ(hhx
adjusted current assets 经调整的流动资产;调整后的流动资产 54$^ldD
adjusted figure 经调整的数字;调整后的数额 jz!I +
adjusted liabilities 经调整的负债;调整后的负债 Wn<?_}sa|z
adjusted loss 经调整的亏损;调整后的亏损 8h]
TI_
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 *@rA7zPFf
adjusted profit 经调整的利润;调整后的利润 %"
iX3
adjusted surplus 经调整的盈余额;调整后的盈余额
Zkp~qx
adjusted value 经调整的价值;调整后的价值 "L>'X22ed
adjustment 调整;修订;理算〔保险〕 f_k'@e {
adjustment centre 调剂中心 Dk
`&tr
adjustment lag 调整过程的时间差距;调整时差 ^
".OMS"!
adjustment mechanism 调整机制 [6VB&
adjustment of loss 亏损调整 ay8]"sa
adjustment process 调整过程;调整程序 c=sV"r?
adjustment range 调整幅度 IMM;LC%rD9
administered exchange rate 受管制汇率 6uE20O<z]