A: Jv^cOc
ddq 1NW
A share A股;甲类股份 pY!dG-;
abatement of tax 减税;减扣免税额 4IP\iw#w
ABN AMRO Bank N.V. 荷兰银行 kH8$nk eev
above-the-line expenditure 线上项目支出;经常预算支出 m7wc)"`t
above-the-line receipt 线上项目收入;经常预算收入 t#pqXY/;D
ABSA Asia Limited 南非联合亚洲有限公司 -8Jl4F ,
absolute change 绝对数值变更 U]! .~ji3
absolute expenditure 实际开支 "ex~LB
absolute guideline figure 绝对准则数字 M`+e'vdw
absolute interest 绝对权益 B?lBO
V4v4
absolute order of discharge 绝对破产解除令 Ns|V7|n]
absolute profit margin 绝对利润幅度 EOPS? @
absolute value 实值;绝对值 /=YqjZTCq
absolutely vested interest 绝对既得权益 7hN6IP*so
absorbed cost 已吸收成本;已分摊成本 F'>GN}n
absorption 吸收;分摊;合并 ZA_zKJ[[7
absorption rate 吸收率;摊配率;分摊率 tk)>CK11
ACB Finance Limited 亚洲商业财务有限公司 @Tfwh
/UN
acceptable form of reciprocity 合理的互惠条件 <qq'h
acceptable rate 适当利率;适当汇率 n:
*_uc^C
acceptance agreement 承兑协议 C*EhexK,}
acceptance for honour 参加承兑 h%1~v$W`
acceptor 承兑人;接受人;受票人 uVq5fT`B
acceptor for honour 参加承兑人 3:~l2KIP4
accident insurance 意外保险 <5ft6a2fQ
Accident Insurance Association of Hong Kong 香港意外保险公会 [Zt#
c C+
accident insurance scheme 意外保险计划 uH
ny ]
accident year basis 意外年度基准 \at-"[.
accommodation 通融;贷款 "ji$@b_\?
accommodation bill 通融票据;空头票据 .kbr?N,'
accommodation party 汇票代发人 N
0K>lL=
account balance 帐户余额;帐户结余 4kaE}u
KU
account book 帐簿 8yE%X!E
account collected in advance 预收款项 dI_r:xN
account current book 往来帐簿 t(j_eq}J
account of after-acquired property 事后取得的财产报告 :
,S8T%d
account of defaulter 拖欠帐目 X"TUe>cM
account payable 应付帐款 zr3q>]oma
account payee only [A/C payee only] 只可转帐;存入收款人帐户 $(KIB
82&
account receivable 应收帐款 +U+aWk
account receivable report 应收帐款报表 >w2Q1!
account statement 结单;帐单;会计财务报表 O$"bd~X
account title 帐户名称;会计科目 y|e2j&m
accountant's report 会计师报告 |.Nr.4Yp
Accountant's Report Rules 会计师报告规则 CQBT::
accounting and auditing procedure 会计与审计程序;会计与核数程序 H]tSb//qc
Accounting Arrangements 《会计安排》 1Nl&4 YLO
accounting basis 会计基础 \'; t*
accounting by Official Receiver 破产管理署署长呈交的帐目 5 Q6{(q|M
Accounting Circular 《会计通告》 Q\o$**+{
accounting class 会计类别 Evr2|4|O~
accounting date 记帐日期;会计结算日期 Dm|gSv8d,
accounting for money 款项核算 Th7wP:iDP
Accounting Officer 会计主任 W$ JY M3!
accounting period 会计报告期;会计期 `z3|M#r\;
accounting policy 会计政策;会计方针 :kME
accounting practice 会计惯例 6K4`;
accounting principle 会计准则 ~A[YnJYA#
accounting record 会计记录 9Qt)m
fqM
accounting report 会计报告 hF7V !*5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ub`z7gL
Accounting Society of China 中国会计学会 |'U,/
accounting statement 会计报表 Z7/vrME6
accounting system 会计制度;会计系统 qa
6=W
accounting transaction 会计事项;帐务交易 Ynv
9&P
accounting treatment 会计处理 W>p\O9BG
accounting year 会计年度 ;f".'9 l^
accretion 增值;添加 -O~C m}e
accrual 应计项目;应累算数目 |`_ <@b
accrual basis 应计制;权责发生制 $
kxu;I
accrual basis accounting 应计制会计;权责发生制会计 Ud>`
@2
accrue 应累算;应计 /e.FY9
accrued benefit 应累算利益 Q7CwQi
accrued charges 应计费用 K,x$c %
accrued cumulative preference share dividend 应累算的累积优先股股息 0M#N=%31
accrued expenses 应累算费用 :k WZSN8.D
accrued interest payable 应付利息;应计未付利息 (@%XWg
accrued interest receivable 应收利息;应计未收利息 ELN|;^-/|Q
accrued right 累算权益 PU^[HC*K
accruing profit 应累算的利润 /Y;+PAy
accumulated fiscal reserve 累积财政储备 b:fxkQm
accumulated profit 累积利润;滚存溢利 ojN`#%X
accumulated reserve 累积储备 Rz.i/wg}
accumulation of surplus income 累积收益盈余 3
R5%N
~
acquired assets 既得资产 9M1a*frxZ
acquisition 收购;购置;取得 (g%JK3
acquisition cost 购置成本 sT
d}cP
acquisition expenses 购置费用 KH>Sc3p
acquisition of 100% interest 收购全部股权 DapQ}2'_
acquisition of control 取得控制权 /\TQc-k?2
acquisition of fixed assets 购置固定资产 3xBN10R#
acquisition of shell “买壳” /lf\
E=
acquisition price 收购价 @
\!KF*v
act of God 天灾 \#
7
@a74
acting partner 执事合伙人 ?@_v,,|
active market 买卖活跃的市场;交投畅旺的市场;旺市 `[X6#`<
active partner 积极参与的合伙人 c *.G]nRc
active trading 交投活跃 SW3wMPy&s
actual circulation 实际流通 &[NVP&9&U
actual cost 实际成本 F`fGz)Mk
actual expenditure 实际开支;实际支出 y!S^xS
actual income 实际入息;实际收入;实际收益 (YAI,Xnw
actual market 现货市场 uAp
-$?
actual price 现货价;实际价格 IgLVn<5n
actual profit 实际利润 3 sS=?q
actual quotation 实盘;实际价位;实际报价 >ysriPnQ
actual year basis 按实际年度计算 h^['rmd
actuals 实货 XXXljh6
actuarial investigation 精算调查 !$D&6M|C8l
actuarial principle 精算原则 NU|qX {-
actuarial report 精算师报告 zXQVUhL6
Actuarial Society of Hong Kong 香港精算学会 NV
:>a
actuarial valuation 精算师估值 {VBR/M(q
actuary 精算师 vkd *ER^
ad referendum agreement 暂定协议;有待覆核的协定 $=\d1%_R|
ad valorem duty 从价税;按值征税 .JNcY]V#
ad valorem duty system 从价税制 'n>K^rA
ad valorem fee 从价费 ~@xT]D!BQ
ad valorem tariff 从价关税 d?JAUbqy
additional allowance 额外免税额 !K!)S^^Po?
additional amount for unexpired risk 未过期风险的额外款额 Z/xV\Ggx
additional assessable profit 补加应评税利润 (2:
N;
additional assessment 补加评税 =nLO?qoe
additional commitment 额外承担 )y6Q
Ap
additional commitment vote 额外承担拨款 NI^{$QMj
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *f{
7
additional dependent parent allowance 供养父母额外免税额 w"q-#,37j
additional provision 额外拨款 M#`{>R|
additional stamp duty 附加印花税 1d`cTaQ-
additional tax 补加税罚款;补加税款 a/#+92C
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 }(m1ql
adjudged bankrupt 被裁定破产 j(&GVy^;?
adjudicated bankrupt 裁定破产人 P2O\!'aEh
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Og+)J9#
adjudication of bankruptcy 裁定破产;宣告破产 Y^4q9?2G
adjudication of insolvency 裁定无力偿还债务 9p5= _
adjusted actual 经调整的实数;调整后的实数 YmOldR9v(
adjusted current assets 经调整的流动资产;调整后的流动资产 `
q^(SM
adjusted figure 经调整的数字;调整后的数额 64SW
adjusted liabilities 经调整的负债;调整后的负债 ^#2xQ5h
adjusted loss 经调整的亏损;调整后的亏损 -jFP7tEv
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 1bd$XnU
adjusted profit 经调整的利润;调整后的利润 Qr<AV:
adjusted surplus 经调整的盈余额;调整后的盈余额 V)=Z6 ti
adjusted value 经调整的价值;调整后的价值
l@xWQj9
adjustment 调整;修订;理算〔保险〕 #kj~G]QA
adjustment centre 调剂中心 en%J!<&W{K
adjustment lag 调整过程的时间差距;调整时差 g#w`J\iz
adjustment mechanism 调整机制 l/[pEUYU
adjustment of loss 亏损调整 b)d^ `J
adjustment process 调整过程;调整程序 lbd(j{h>4
adjustment range 调整幅度 \/n+j!
administered exchange rate 受管制汇率 Cb4_ ?OR0