A: bzYj`t?
yOHVL~F
A share A股;甲类股份 1.29%O8V_
abatement of tax 减税;减扣免税额 ;7,>2VTm
ABN AMRO Bank N.V. 荷兰银行 >@?!-Fy5
above-the-line expenditure 线上项目支出;经常预算支出 Fo\* Cr9D
above-the-line receipt 线上项目收入;经常预算收入 <k59Ni9
ABSA Asia Limited 南非联合亚洲有限公司 gEr@L
absolute change 绝对数值变更
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absolute expenditure 实际开支 h=:Ls]ZU
absolute guideline figure 绝对准则数字 JmlMfMpXMs
absolute interest 绝对权益 ')eg6IC0&T
absolute order of discharge 绝对破产解除令 Z
SWKVTi
absolute profit margin 绝对利润幅度 a}(xZ\n^D;
absolute value 实值;绝对值 Cn6<I {`\
absolutely vested interest 绝对既得权益 cg`bbZ
absorbed cost 已吸收成本;已分摊成本 D@.+B`bA
absorption 吸收;分摊;合并 u*n%cXY;J/
absorption rate 吸收率;摊配率;分摊率 >#pZ`oPEAv
ACB Finance Limited 亚洲商业财务有限公司 Klr+\R@(n
acceptable form of reciprocity 合理的互惠条件 /:S&1'=
acceptable rate 适当利率;适当汇率 3Lg)237&j
acceptance agreement 承兑协议 z[vHMJ
0
acceptance for honour 参加承兑 7LotN6H
acceptor 承兑人;接受人;受票人 C?OqS+
acceptor for honour 参加承兑人 M%{
,?a0V
accident insurance 意外保险 ^&[Z@*A8#
Accident Insurance Association of Hong Kong 香港意外保险公会 .|?UqZ(,
accident insurance scheme 意外保险计划 g/3t@7*<
accident year basis 意外年度基准 <PMQ$s>KK
accommodation 通融;贷款 J_-K"T|f
accommodation bill 通融票据;空头票据 Ec3TY<mVr
accommodation party 汇票代发人 qS|ns'[
account balance 帐户余额;帐户结余 ]7|Zs]6
account book 帐簿 {wK|C<K
account collected in advance 预收款项 Kg8n3pLAX
account current book 往来帐簿 LZ'Y3 *
account of after-acquired property 事后取得的财产报告 p)&Yr
account of defaulter 拖欠帐目 ~7;AV(\%e
account payable 应付帐款 4CH/~b1(
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "A9qC*6[
account receivable 应收帐款 S:=
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account receivable report 应收帐款报表 Z@1vJH6IbA
account statement 结单;帐单;会计财务报表 G*N}X3H:o
account title 帐户名称;会计科目 Ea<kc[Q
accountant's report 会计师报告 nyl[d|pVa
Accountant's Report Rules 会计师报告规则 ,#V}qSKUS
accounting and auditing procedure 会计与审计程序;会计与核数程序 yiO/0n Mp
Accounting Arrangements 《会计安排》 ?GT,Y5
accounting basis 会计基础 GS)4,.
accounting by Official Receiver 破产管理署署长呈交的帐目 r)]8zK4;=
Accounting Circular 《会计通告》 cqd}.D
accounting class 会计类别 "h
\ (a<
accounting date 记帐日期;会计结算日期 H*KZZTKd
accounting for money 款项核算 ]@P!Q&V #
Accounting Officer 会计主任 k=&UV!J
accounting period 会计报告期;会计期 Rlwewxmr
accounting policy 会计政策;会计方针 HSG7jC'_
accounting practice 会计惯例 bnzIDsw!Q
accounting principle 会计准则 Bw Cwy
accounting record 会计记录 ,^n5UA`PK
accounting report 会计报告 -]~KQvIH!
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4
Q<c I2|
Accounting Society of China 中国会计学会 {kOTQG?y
accounting statement 会计报表 E{8-VmY
accounting system 会计制度;会计系统 Ljs4^vy<J
accounting transaction 会计事项;帐务交易 #E
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accounting treatment 会计处理 @3v[L<S{
accounting year 会计年度 h anS8
accretion 增值;添加 Fi8#r)G.
accrual 应计项目;应累算数目 GNX`~%3KYc
accrual basis 应计制;权责发生制
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accrual basis accounting 应计制会计;权责发生制会计 9D`p2c
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accrue 应累算;应计 q]\GBRp
accrued benefit 应累算利益 L (@".{T
accrued charges 应计费用 h8
!(WO!
accrued cumulative preference share dividend 应累算的累积优先股股息 }}X<e
accrued expenses 应累算费用 hi0-S
w
accrued interest payable 应付利息;应计未付利息 [~5<['G
accrued interest receivable 应收利息;应计未收利息 [AN= G!r
accrued right 累算权益 tO~o-R
accruing profit 应累算的利润 AAc*\K
accumulated fiscal reserve 累积财政储备 XGcl9FaO}
accumulated profit 累积利润;滚存溢利 o?`^
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accumulated reserve 累积储备 N_o|2
accumulation of surplus income 累积收益盈余 N / Fa^[
acquired assets 既得资产 q]rqFP0C
acquisition 收购;购置;取得 79d<,q;uR
acquisition cost 购置成本 m#|h22^H
acquisition expenses 购置费用 @!KG;d:l
acquisition of 100% interest 收购全部股权 3R?6{.
acquisition of control 取得控制权 t2_pwd*B
acquisition of fixed assets 购置固定资产 hOM#j
acquisition of shell “买壳” #!7
b3 >}
acquisition price 收购价 YgR}y+q^6
act of God 天灾 e\95X{_'
acting partner 执事合伙人 i~ITRi@
active market 买卖活跃的市场;交投畅旺的市场;旺市 (X/dP ~
active partner 积极参与的合伙人 X*<
!_3
active trading 交投活跃 Lgrpy
actual circulation 实际流通 C+vk9:"
actual cost 实际成本 YDjjhe+
actual expenditure 实际开支;实际支出 LA4,o@V`
actual income 实际入息;实际收入;实际收益 uZXG"
actual market 现货市场 U}c05GiQw
actual price 现货价;实际价格 `7
3I}%?
actual profit 实际利润
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actual quotation 实盘;实际价位;实际报价 cNG`-+U'
actual year basis 按实际年度计算 1qE*M7_:E>
actuals 实货 Xu%8Q?]
actuarial investigation 精算调查 s0/y> ok
actuarial principle 精算原则 a~wlD.P
actuarial report 精算师报告 %
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Actuarial Society of Hong Kong 香港精算学会 4YyVh.x
actuarial valuation 精算师估值 I'c
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actuary 精算师 8],
tGMu
ad referendum agreement 暂定协议;有待覆核的协定 UI_u:a9Q/
ad valorem duty 从价税;按值征税 NxrfRhaU3
ad valorem duty system 从价税制 [;$9s=:[
ad valorem fee 从价费 -:|t^RM;FT
ad valorem tariff 从价关税 I.{%e;Reg
additional allowance 额外免税额 0}wmBSl
additional amount for unexpired risk 未过期风险的额外款额 v@Bk)Z
additional assessable profit 补加应评税利润 'M=V{.8U
additional assessment 补加评税 AkA2/7<[
additional commitment 额外承担 ij&T\):d
additional commitment vote 额外承担拨款 G~{#%i
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;G4g;YHy|
additional dependent parent allowance 供养父母额外免税额 NU(YllPB
additional provision 额外拨款 5K {{o''
additional stamp duty 附加印花税 m:]60koz]o
additional tax 补加税罚款;补加税款 Q+z y\T
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fa2hQJ02
adjudged bankrupt 被裁定破产 C7_nA:Rc
adjudicated bankrupt 裁定破产人 gh<2i\})'
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A k+MREG
adjudication of bankruptcy 裁定破产;宣告破产 "#=WD
adjudication of insolvency 裁定无力偿还债务 QRz5eGpW
adjusted actual 经调整的实数;调整后的实数 A ^X 1
adjusted current assets 经调整的流动资产;调整后的流动资产 >{.|Ng4K
adjusted figure 经调整的数字;调整后的数额 nD}CQ_C
adjusted liabilities 经调整的负债;调整后的负债 [KNA5(Y0
adjusted loss 经调整的亏损;调整后的亏损 kA{eT
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 { v#wU
adjusted profit 经调整的利润;调整后的利润 n|) JhXQ
adjusted surplus 经调整的盈余额;调整后的盈余额 QP<vjj%
adjusted value 经调整的价值;调整后的价值 P*3PDa@
adjustment 调整;修订;理算〔保险〕 25/M2u?
adjustment centre 调剂中心 8=WX`*-uH
adjustment lag 调整过程的时间差距;调整时差 .M>g`UW
adjustment mechanism 调整机制 !H4C5wDu
adjustment of loss 亏损调整 =m/BH^|&W
adjustment process 调整过程;调整程序 e<duDW$X
adjustment range 调整幅度 @0fiui_
administered exchange rate 受管制汇率 1aS66TS3