A: p)/
p!d[T/
l~1AT%
A share A股;甲类股份 *48IF33&s
abatement of tax 减税;减扣免税额 ` X}85
ABN AMRO Bank N.V. 荷兰银行 J#7y<
s
above-the-line expenditure 线上项目支出;经常预算支出 ~ E *d G
above-the-line receipt 线上项目收入;经常预算收入 V`k8j-*s
ABSA Asia Limited 南非联合亚洲有限公司 @ Nb%L&=P8
absolute change 绝对数值变更 IKcKRw/O$
absolute expenditure 实际开支 wPnybb{
absolute guideline figure 绝对准则数字 n93zD*;5
absolute interest 绝对权益 8#59iQl
absolute order of discharge 绝对破产解除令 (p |DcA]BX
absolute profit margin 绝对利润幅度 %
;O}FyP
absolute value 实值;绝对值 sKfXg`0
absolutely vested interest 绝对既得权益 aws"3O%
uW
absorbed cost 已吸收成本;已分摊成本 n+oD
C65[
absorption 吸收;分摊;合并 )#`H."Z
absorption rate 吸收率;摊配率;分摊率 "s]y!BLk
ACB Finance Limited 亚洲商业财务有限公司 .mPg0
acceptable form of reciprocity 合理的互惠条件 l2&hBacT
acceptable rate 适当利率;适当汇率 )i!^]| $
acceptance agreement 承兑协议 |Td5l?
acceptance for honour 参加承兑 ;&?pd"^<_Z
acceptor 承兑人;接受人;受票人 9;KJr[FQV
acceptor for honour 参加承兑人 h^M^7S
accident insurance 意外保险 1r571B*O
Accident Insurance Association of Hong Kong 香港意外保险公会 HomN/wKh
accident insurance scheme 意外保险计划 R]QpMj%o
accident year basis 意外年度基准
nY^Nbh0
accommodation 通融;贷款 l4ouZR
accommodation bill 通融票据;空头票据 2P5_z
ND
accommodation party 汇票代发人 )+Y&4Qu
account balance 帐户余额;帐户结余 E
_iO@
account book 帐簿 \0AiCMX[
account collected in advance 预收款项 P(h5=0`*PR
account current book 往来帐簿 &KqVN]1+^
account of after-acquired property 事后取得的财产报告 z{?4*Bq
account of defaulter 拖欠帐目 bPd-D-R
account payable 应付帐款 8A{6j
account payee only [A/C payee only] 只可转帐;存入收款人帐户 X~RH^VYv
account receivable 应收帐款 _Bk
U+=|J
account receivable report 应收帐款报表 k
dU!
kj
account statement 结单;帐单;会计财务报表 -<W2PY<
account title 帐户名称;会计科目 ?_ RYqolz
accountant's report 会计师报告 rsF:4G"%
Accountant's Report Rules 会计师报告规则 kh?. K#
accounting and auditing procedure 会计与审计程序;会计与核数程序 fk3kbdI
Accounting Arrangements 《会计安排》 \G;CQV#{9
accounting basis 会计基础 ^7u#30,}3~
accounting by Official Receiver 破产管理署署长呈交的帐目 Lko`F$5X
Accounting Circular 《会计通告》 .JAcPyK^
accounting class 会计类别 _CdROo6I
accounting date 记帐日期;会计结算日期 Alz~-hqQ
accounting for money 款项核算 0kLEBoOh
Accounting Officer 会计主任 ,Y!zORv<7
accounting period 会计报告期;会计期 nGa1a
accounting policy 会计政策;会计方针 R^8B3-aA`
accounting practice 会计惯例 7BFN|S_l
accounting principle 会计准则 V5MO}
accounting record 会计记录 ^
d\SPZ
accounting report 会计报告 - L
~
Uu^o
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }kPVtSQ
Accounting Society of China 中国会计学会 'ZnIRE,N
accounting statement 会计报表 s~$zWx@v
accounting system 会计制度;会计系统 l{%a&/
accounting transaction 会计事项;帐务交易 t[2i$%NVM
accounting treatment 会计处理 DuNcX$%%
accounting year 会计年度 nW5K[/1D
accretion 增值;添加 qrDcL>Hrn
accrual 应计项目;应累算数目 f\}22}/
accrual basis 应计制;权责发生制
Lt>7hBe"
accrual basis accounting 应计制会计;权责发生制会计 #s+Q{2s
accrue 应累算;应计 tWk{1IL
accrued benefit 应累算利益 pP\h6b+B
accrued charges 应计费用 J}@G
KNm
accrued cumulative preference share dividend 应累算的累积优先股股息 GZ3/S|SMP
accrued expenses 应累算费用 D/s?i[lb
accrued interest payable 应付利息;应计未付利息 aZgNPw
accrued interest receivable 应收利息;应计未收利息 se,Z#H
accrued right 累算权益 ZvH{wt
accruing profit 应累算的利润 t)I0lnbs
accumulated fiscal reserve 累积财政储备 j=j+Nf$
accumulated profit 累积利润;滚存溢利 J
Jy{@[m
accumulated reserve 累积储备 ma]?
)1<{
accumulation of surplus income 累积收益盈余 "$8w.C
acquired assets 既得资产 e1P7
.n}
acquisition 收购;购置;取得 KXe
ka
acquisition cost 购置成本 Gah lS*W
acquisition expenses 购置费用 o}~3JBnT
acquisition of 100% interest 收购全部股权 3*WS"bt
acquisition of control 取得控制权
:]c=pH
acquisition of fixed assets 购置固定资产 %dmfBf Ev
acquisition of shell “买壳” m2b`/JW
acquisition price 收购价 i<iXHBs
act of God 天灾 ,!>fmU`E4
acting partner 执事合伙人 =|0/Ynfe
active market 买卖活跃的市场;交投畅旺的市场;旺市 }W}G X(?P
active partner 积极参与的合伙人 PU+1=%'V
active trading 交投活跃 ;3UvkN
actual circulation 实际流通 0j$OE
actual cost 实际成本 p
>aw
actual expenditure 实际开支;实际支出 Dh`=ydI5
actual income 实际入息;实际收入;实际收益 vlQ0gsXK
actual market 现货市场 }n95< {
actual price 现货价;实际价格 XGIpUz
actual profit 实际利润 1+^n
!$
actual quotation 实盘;实际价位;实际报价 d_T<5Hin
actual year basis 按实际年度计算 :t>Q:mX(N
actuals 实货 MPvWCPB
actuarial investigation 精算调查
Qa?aL
actuarial principle 精算原则 .)`-Hkxa
actuarial report 精算师报告 *<kD"m
Actuarial Society of Hong Kong 香港精算学会 o+^Eu}[.
actuarial valuation 精算师估值 (1 yGg==W.
actuary 精算师 b42QBTeg
ad referendum agreement 暂定协议;有待覆核的协定 RbAt3k;y
ad valorem duty 从价税;按值征税 {!t=n
ad valorem duty system 从价税制 oKiD8':
ad valorem fee 从价费 $8@+j[>
ad valorem tariff 从价关税 *w 21U!
additional allowance 额外免税额 kY!C_kFcn
additional amount for unexpired risk 未过期风险的额外款额 UE7'B
?
additional assessable profit 补加应评税利润 6ZksqdP8
additional assessment 补加评税 :;TYL[
additional commitment 额外承担 1;`Fe":;vC
additional commitment vote 额外承担拨款 >0V0i%inmF
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .K7C-Xn=
additional dependent parent allowance 供养父母额外免税额 V{$Sfmey
additional provision 额外拨款 YFqZe6g0$
additional stamp duty 附加印花税 J@<!q
additional tax 补加税罚款;补加税款 GZ"/k<~0
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 A'~#9@l<
adjudged bankrupt 被裁定破产 *(nJX.7
adjudicated bankrupt 裁定破产人 UoRDeYQ`E
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v= 8VvT8
adjudication of bankruptcy 裁定破产;宣告破产 ?cxr%`E
adjudication of insolvency 裁定无力偿还债务 B^m!t7/,
adjusted actual 经调整的实数;调整后的实数 ;^ov~P
Pl
adjusted current assets 经调整的流动资产;调整后的流动资产 _H2tZ%RM
adjusted figure 经调整的数字;调整后的数额 %,;gP.dh7
adjusted liabilities 经调整的负债;调整后的负债 97]4
:Zv
adjusted loss 经调整的亏损;调整后的亏损 -t>Z
9
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 4cB&Hk
adjusted profit 经调整的利润;调整后的利润 dyl
0]Z
adjusted surplus 经调整的盈余额;调整后的盈余额 0BDoBR
adjusted value 经调整的价值;调整后的价值 *|poxT G
adjustment 调整;修订;理算〔保险〕 [' t8C
adjustment centre 调剂中心 j%5a+(H,z;
adjustment lag 调整过程的时间差距;调整时差 w&C1=v -h
adjustment mechanism 调整机制 EW9b*r7./
adjustment of loss 亏损调整 :iEA UM
adjustment process 调整过程;调整程序 4
P
f+]R
adjustment range 调整幅度 U/5$%0)
administered exchange rate 受管制汇率 a7=YG6[