A: B-
N
C%85Aq* 4
A share A股;甲类股份 <*<7p{x
abatement of tax 减税;减扣免税额 nsqc^
K^
ABN AMRO Bank N.V. 荷兰银行 '
^^]Or
above-the-line expenditure 线上项目支出;经常预算支出 7[[XNJP
above-the-line receipt 线上项目收入;经常预算收入 m/5:-xL31
ABSA Asia Limited 南非联合亚洲有限公司 Ratg!l|'-
absolute change 绝对数值变更 %u-l6<w#R
absolute expenditure 实际开支 osB[KRT>("
absolute guideline figure 绝对准则数字 M\BLuD
absolute interest 绝对权益 /0>Cy\eN0
absolute order of discharge 绝对破产解除令 ~M6Q8Y9
absolute profit margin 绝对利润幅度 P PZxH}J.
absolute value 实值;绝对值 U<|kA(5
absolutely vested interest 绝对既得权益 m2AA:u_*j
absorbed cost 已吸收成本;已分摊成本 a.L ?J
absorption 吸收;分摊;合并 4nzUDeI3MG
absorption rate 吸收率;摊配率;分摊率 SWvy<f4<
ACB Finance Limited 亚洲商业财务有限公司 dW
Y0
acceptable form of reciprocity 合理的互惠条件 }Y~o =3-
acceptable rate 适当利率;适当汇率 r in#lu&N
acceptance agreement 承兑协议 ,YX[6eZr
acceptance for honour 参加承兑 %,g6:Zc@
acceptor 承兑人;接受人;受票人 y&")7y/uE
acceptor for honour 参加承兑人 \/I@&$"F
accident insurance 意外保险 ,~w)~fMb8
Accident Insurance Association of Hong Kong 香港意外保险公会 :(VD<"X
accident insurance scheme 意外保险计划 Y-hGHnh]'
accident year basis 意外年度基准 &
ok2Xw
accommodation 通融;贷款 `So*\#\T
accommodation bill 通融票据;空头票据 JeU|e$I4>
accommodation party 汇票代发人 BX;Z t9"*
account balance 帐户余额;帐户结余 W!
v8'T
account book 帐簿 x>m_ v
account collected in advance 预收款项 ZP61T*n
account current book 往来帐簿 NdZv*
account of after-acquired property 事后取得的财产报告 %,Xs[[?i
account of defaulter 拖欠帐目 YQxVeS(
account payable 应付帐款 s"#>Xc
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -bdF=
account receivable 应收帐款 cd)yj&:?Bt
account receivable report 应收帐款报表 yxh8sAZ
account statement 结单;帐单;会计财务报表 UaA6
account title 帐户名称;会计科目 kaQn
'5
accountant's report 会计师报告 8*V^DM3n-
Accountant's Report Rules 会计师报告规则 vG`R.
accounting and auditing procedure 会计与审计程序;会计与核数程序 q$7WZ+Y\
Accounting Arrangements 《会计安排》 USy^Y?~;
accounting basis 会计基础 Rm`_0
}5
accounting by Official Receiver 破产管理署署长呈交的帐目 $q.%4
Accounting Circular 《会计通告》 {SVd='!V
accounting class 会计类别 1nhC! jDD
accounting date 记帐日期;会计结算日期 %:yJ/&-Q,Z
accounting for money 款项核算 6 6WAD$8$
Accounting Officer 会计主任 UmZ#Cm
accounting period 会计报告期;会计期 V\r!H>
accounting policy 会计政策;会计方针 7'\<\oT
accounting practice 会计惯例 vzA)pB~;
accounting principle 会计准则 ,E2Tw-%
accounting record 会计记录 nm2bBX,fh
accounting report 会计报告 DS0c0lsx
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eS{lr4-]
Accounting Society of China 中国会计学会 >xb}AY;
accounting statement 会计报表 6a51bj!f
accounting system 会计制度;会计系统 cl:h'aG
accounting transaction 会计事项;帐务交易 NPF"_[RoeV
accounting treatment 会计处理 MgyV{`
accounting year 会计年度 t$m~O?I
accretion 增值;添加 sr1 `/
accrual 应计项目;应累算数目 :1NF#-2\f
accrual basis 应计制;权责发生制 Ml VN'w
accrual basis accounting 应计制会计;权责发生制会计 bII pJQ1.[
accrue 应累算;应计 H`|8x4
accrued benefit 应累算利益 {3cT\u
accrued charges 应计费用 w}nc^6qH
accrued cumulative preference share dividend 应累算的累积优先股股息 qT}<D`\
accrued expenses 应累算费用 \7o&'zEw
accrued interest payable 应付利息;应计未付利息 9bd $mp
accrued interest receivable 应收利息;应计未收利息 h3U| ~h
accrued right 累算权益 aGY R:jR$
accruing profit 应累算的利润 3.>M=K~09
accumulated fiscal reserve 累积财政储备 1\K%^<QY
accumulated profit 累积利润;滚存溢利 ZqH.$nXP
accumulated reserve 累积储备 6wK>SW)#&j
accumulation of surplus income 累积收益盈余 ]/&qv6D*d
acquired assets 既得资产 ~Ry?}5&:
acquisition 收购;购置;取得 3BHPD;U
acquisition cost 购置成本 b8Gu<Q1k
acquisition expenses 购置费用 %"kF i
acquisition of 100% interest 收购全部股权 1h_TG.YL9>
acquisition of control 取得控制权 vJTdZ p
acquisition of fixed assets 购置固定资产 "X<vgM^:
acquisition of shell “买壳” 3VNYDY`>
acquisition price 收购价 x{y}pH "H
act of God 天灾 ~.\CG'g
acting partner 执事合伙人 ! f!/~M"!
active market 买卖活跃的市场;交投畅旺的市场;旺市 eU/o I} A
active partner 积极参与的合伙人 x-J.*X/aB
active trading 交投活跃 OI:G~Wg
actual circulation 实际流通 +
P YX.
actual cost 实际成本 g{0a]'ph
actual expenditure 实际开支;实际支出 .=@xTJh
actual income 实际入息;实际收入;实际收益 tbMf_-g
actual market 现货市场 W.u+R?
a=
actual price 现货价;实际价格 %@Mv-A6)
actual profit 实际利润 R]L$Ld< ij
actual quotation 实盘;实际价位;实际报价 S~L;oX?(!
actual year basis 按实际年度计算 nX
4WlH
actuals 实货 <!@*2/Q]J]
actuarial investigation 精算调查 "QCtF55X&
actuarial principle 精算原则
ZbBz@1O
actuarial report 精算师报告 v0psth?qV
Actuarial Society of Hong Kong 香港精算学会 }XHB7,
actuarial valuation 精算师估值 R#QOG}
actuary 精算师 $#2
zxpr,
ad referendum agreement 暂定协议;有待覆核的协定 WTWONO>
ad valorem duty 从价税;按值征税 .
tRp
ad valorem duty system 从价税制 n[|*[II
ad valorem fee 从价费 i{T mn
ad valorem tariff 从价关税 d'p]F~a
additional allowance 额外免税额 jd>ug=~x
additional amount for unexpired risk 未过期风险的额外款额 Vz4/u|gt
additional assessable profit 补加应评税利润 ~1xfE C/
additional assessment 补加评税 gl.uDO%.
additional commitment 额外承担 4G ?Cu,$
additional commitment vote 额外承担拨款 aL?+# j^"
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P_7QZ0k/
additional dependent parent allowance 供养父母额外免税额 $qndG,([F
additional provision 额外拨款 _-MILkx\
additional stamp duty 附加印花税
HRP
additional tax 补加税罚款;补加税款 "IN
IP?
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Mk=M)d`
adjudged bankrupt 被裁定破产 b({K6#?'[
adjudicated bankrupt 裁定破产人 }o9fpo|
adjudication fee 裁定费;评定印花税额手续费;评估契据费 w?;j5[j
adjudication of bankruptcy 裁定破产;宣告破产 10gh4,z[
adjudication of insolvency 裁定无力偿还债务 Sm7O%V8{p
adjusted actual 经调整的实数;调整后的实数 u4eA++eT
adjusted current assets 经调整的流动资产;调整后的流动资产 G+5_I"`W
adjusted figure 经调整的数字;调整后的数额 8D]&wBR:
adjusted liabilities 经调整的负债;调整后的负债 O%Hc%EfG
adjusted loss 经调整的亏损;调整后的亏损 #3~ #`&
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 0R21"]L_M
adjusted profit 经调整的利润;调整后的利润 FGRdA^`
adjusted surplus 经调整的盈余额;调整后的盈余额 GMv.G
adjusted value 经调整的价值;调整后的价值 Fy6(N{hql
adjustment 调整;修订;理算〔保险〕 I-glf?F)
adjustment centre 调剂中心 }F
B]LLi
adjustment lag 调整过程的时间差距;调整时差 Cf~vT"
adjustment mechanism 调整机制 t ZL|;K
adjustment of loss 亏损调整 jV
'u
*2&9
adjustment process 调整过程;调整程序 \86:f<)P
adjustment range 调整幅度 f*%Y]XL;%
administered exchange rate 受管制汇率 uge~*S