A: ZY55|eE
jXx<`I+]
A share A股;甲类股份 4r#= *
abatement of tax 减税;减扣免税额 [T
d4K.c
ABN AMRO Bank N.V. 荷兰银行 #4%]o%.
above-the-line expenditure 线上项目支出;经常预算支出 ]NY~2jmX
above-the-line receipt 线上项目收入;经常预算收入 KeB"D!={;
ABSA Asia Limited 南非联合亚洲有限公司 )p0^zv{
absolute change 绝对数值变更 !u[9a;Sa#
absolute expenditure 实际开支 $y &E(J
absolute guideline figure 绝对准则数字 +F` S>U
absolute interest 绝对权益 #e1>H1eU
absolute order of discharge 绝对破产解除令 81F/G5
absolute profit margin 绝对利润幅度 X1|njJGO1
absolute value 实值;绝对值 qp}
Cqi
absolutely vested interest 绝对既得权益 *b}HNX|
absorbed cost 已吸收成本;已分摊成本 w~A{(-
dx
absorption 吸收;分摊;合并 B$ PP&/
absorption rate 吸收率;摊配率;分摊率 K~{$oD
7!
ACB Finance Limited 亚洲商业财务有限公司 AaOuL,l
acceptable form of reciprocity 合理的互惠条件 e7Z32P0ls
acceptable rate 适当利率;适当汇率 Ad8n<zt|
acceptance agreement 承兑协议 $\BE&4g
acceptance for honour 参加承兑 &*,#5.
acceptor 承兑人;接受人;受票人 )3}9K
^jS
acceptor for honour 参加承兑人 I\{
1u
accident insurance 意外保险 Y@vTaE^w3
Accident Insurance Association of Hong Kong 香港意外保险公会 Y|f[bw
accident insurance scheme 意外保险计划 mt{nm[D!Xp
accident year basis 意外年度基准
!8d{q)JZ
accommodation 通融;贷款 w^|*m/h|@u
accommodation bill 通融票据;空头票据 SCHP L.n
accommodation party 汇票代发人 ,t?B+$E
account balance 帐户余额;帐户结余 8@Q$'TT6}
account book 帐簿 F=e8 IUr
account collected in advance 预收款项 '&tG?gb&
account current book 往来帐簿 uAJx.>$b
account of after-acquired property 事后取得的财产报告 ;kQhx6Z
account of defaulter 拖欠帐目 ColV8oVnU
account payable 应付帐款 m)t;9J5
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b9J_1Gl]
account receivable 应收帐款 jh%Eq+#S
account receivable report 应收帐款报表 ,{u
yG:
account statement 结单;帐单;会计财务报表 q
4:o#K#
account title 帐户名称;会计科目 kR-SE5`Jk
accountant's report 会计师报告 5|j<`()H
:
Accountant's Report Rules 会计师报告规则 ^R7lom.
accounting and auditing procedure 会计与审计程序;会计与核数程序
}<v@01
Accounting Arrangements 《会计安排》 Ys!82M$g
accounting basis 会计基础 ^e _hLX\SW
accounting by Official Receiver 破产管理署署长呈交的帐目 ThajHK|U
Accounting Circular 《会计通告》 t7Iv?5]N
accounting class 会计类别 RQ'9m^
accounting date 记帐日期;会计结算日期 {0wIR_dGX
accounting for money 款项核算 DS(}<HK{
Accounting Officer 会计主任 F3@phu${
accounting period 会计报告期;会计期 5h=}j
accounting policy 会计政策;会计方针 vjGo;+K
accounting practice 会计惯例 yy^q2P
accounting principle 会计准则 (ylTp]~mR-
accounting record 会计记录 EReZkvseC
accounting report 会计报告 x;P_1J
%Q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !*dI|k
Accounting Society of China 中国会计学会 ;~)5s'
accounting statement 会计报表 x:NY\._
accounting system 会计制度;会计系统 r1`x=r
accounting transaction 会计事项;帐务交易 )Xz,j9GzJS
accounting treatment 会计处理 OUPUixz2Z
accounting year 会计年度 {tuYs:
accretion 增值;添加 h6D<go-b56
accrual 应计项目;应累算数目 kzQ+j8.,U
accrual basis 应计制;权责发生制 en4k/w_
accrual basis accounting 应计制会计;权责发生制会计 A@!qv#'
accrue 应累算;应计 zII|9y
accrued benefit 应累算利益 u"cV%(#
accrued charges 应计费用 # Yj 1w
accrued cumulative preference share dividend 应累算的累积优先股股息 +ZaSM~
accrued expenses 应累算费用 ~ ?Qe?hB
accrued interest payable 应付利息;应计未付利息 jjB~G^n
accrued interest receivable 应收利息;应计未收利息 h,u,^ r
accrued right 累算权益 i/;\7n
accruing profit 应累算的利润 1y@i}<9F
accumulated fiscal reserve 累积财政储备 ,i?nWlh+
accumulated profit 累积利润;滚存溢利 Ct <udO
accumulated reserve 累积储备 wtQ++l%{G
accumulation of surplus income 累积收益盈余 m{Wu"
;e
acquired assets 既得资产 #?U}&Bd
acquisition 收购;购置;取得 jP$a_hW
acquisition cost 购置成本 q.^;!f1
acquisition expenses 购置费用 Mlg0WrJ|2
acquisition of 100% interest 收购全部股权 ok"k*?Ov
acquisition of control 取得控制权 -n~1C{<
acquisition of fixed assets 购置固定资产 ios&n)W&
acquisition of shell “买壳” XSwl Tg
acquisition price 收购价 6EoMt@7g
act of God 天灾 T9
E+\D
acting partner 执事合伙人 93)sk/j
active market 买卖活跃的市场;交投畅旺的市场;旺市 5FPM`hLT
active partner 积极参与的合伙人 .,|G7DGH]
active trading 交投活跃 6RU~"C
actual circulation 实际流通 -e"H ^:
actual cost 实际成本 b;B%q$sntC
actual expenditure 实际开支;实际支出 iJI }TVep#
actual income 实际入息;实际收入;实际收益 lV3x *4O=
actual market 现货市场 Fh&G;aEq
actual price 现货价;实际价格 !7O+og
L
actual profit 实际利润 d=$Mim
actual quotation 实盘;实际价位;实际报价 } ^~F|
actual year basis 按实际年度计算 1APe=tJ
actuals 实货 $ZhFh{DQ.
actuarial investigation 精算调查 6m/r+?'
actuarial principle 精算原则
P+
3G~Sr
actuarial report 精算师报告 64
wv<r]5j
Actuarial Society of Hong Kong 香港精算学会 @p9i
actuarial valuation 精算师估值 R3)~?X1n
actuary 精算师 MIeU,KT#U
ad referendum agreement 暂定协议;有待覆核的协定 ^,lIK+#Elz
ad valorem duty 从价税;按值征税 n:I,PS0H<
ad valorem duty system 从价税制 z>1Pz(
ad valorem fee 从价费 Gt8M&S-;
ad valorem tariff 从价关税 : %_LpZ
additional allowance 额外免税额 RtkEGxw*^
additional amount for unexpired risk 未过期风险的额外款额 Y#ap*
additional assessable profit 补加应评税利润 ]!W=^!
additional assessment 补加评税 )` Sr fGp8
additional commitment 额外承担 q<x/Hat)
additional commitment vote 额外承担拨款 g>E LGG|Q
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xk9%F?)
additional dependent parent allowance 供养父母额外免税额 IEL%!RFG
additional provision 额外拨款 ^lnK$i
additional stamp duty 附加印花税 5
8}U^IW
additional tax 补加税罚款;补加税款 5 9
T8r
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y;m|
adjudged bankrupt 被裁定破产 "=HA Y
adjudicated bankrupt 裁定破产人 <VMGTBVQ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1SQ3-WUs
adjudication of bankruptcy 裁定破产;宣告破产 1sy[@Q2b
adjudication of insolvency 裁定无力偿还债务 ih-#5M@
adjusted actual 经调整的实数;调整后的实数
CCs%%U/=
adjusted current assets 经调整的流动资产;调整后的流动资产 ozyX$tp
adjusted figure 经调整的数字;调整后的数额 (U DnsF
adjusted liabilities 经调整的负债;调整后的负债 Y Vt% 0
adjusted loss 经调整的亏损;调整后的亏损 (R,#a *CV
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 nmee 'oEw
adjusted profit 经调整的利润;调整后的利润 x /(^7#u,
adjusted surplus 经调整的盈余额;调整后的盈余额 Y,qI@n<
adjusted value 经调整的价值;调整后的价值 *P[hy
adjustment 调整;修订;理算〔保险〕 M><yGaaX/
adjustment centre 调剂中心 r5S[-`s;
adjustment lag 调整过程的时间差距;调整时差 '&P%C" 5
adjustment mechanism 调整机制 g i3F`
m
adjustment of loss 亏损调整 >F|>cc>_E
adjustment process 调整过程;调整程序 aL\PGdgO
adjustment range 调整幅度 F>
Ah0U0
administered exchange rate 受管制汇率 LRxZcxmy