A: !8Rsz:7^-
gRk%ObJGqm
A share A股;甲类股份 l 4zl|6%
abatement of tax 减税;减扣免税额 1q])"l"<
ABN AMRO Bank N.V. 荷兰银行 \Qh{uk[
above-the-line expenditure 线上项目支出;经常预算支出 ZZ<uiN$
above-the-line receipt 线上项目收入;经常预算收入 B} %B4&Ij
ABSA Asia Limited 南非联合亚洲有限公司 fI5]ed eS
absolute change 绝对数值变更 ]pZxbs&Vb
absolute expenditure 实际开支 "gcHcboU5$
absolute guideline figure 绝对准则数字 &vf%E@<
absolute interest 绝对权益 |hp_<F9.
absolute order of discharge 绝对破产解除令 %V>Ss9;/8
absolute profit margin 绝对利润幅度 F
;o ^.
absolute value 实值;绝对值 P,2FH2Eyj
absolutely vested interest 绝对既得权益 SD "'
absorbed cost 已吸收成本;已分摊成本 bOt6q/f
absorption 吸收;分摊;合并 L"w% ew
absorption rate 吸收率;摊配率;分摊率 #bqc}h9
ACB Finance Limited 亚洲商业财务有限公司 \,-t]$9
acceptable form of reciprocity 合理的互惠条件 ;\F3~rl
acceptable rate 适当利率;适当汇率 %6\e_y%
acceptance agreement 承兑协议 1keH 1[
acceptance for honour 参加承兑 w"Q6'/P
acceptor 承兑人;接受人;受票人 K8sgeX|
acceptor for honour 参加承兑人 QJL%J
accident insurance 意外保险
hPs7mnSW
Accident Insurance Association of Hong Kong 香港意外保险公会 %Ts6M,Fpp
accident insurance scheme 意外保险计划 \GL!x 7s1A
accident year basis 意外年度基准 p7UdZOi2
accommodation 通融;贷款 -R
^OYgF
accommodation bill 通融票据;空头票据 y<Hka'(%
accommodation party 汇票代发人 3fS+,>s\O
account balance 帐户余额;帐户结余 b
h%@Lo
account book 帐簿 }klET
account collected in advance 预收款项 1@&i
ju5
account current book 往来帐簿 IXm}WTgF!
account of after-acquired property 事后取得的财产报告 8i H'cX
account of defaulter 拖欠帐目 `
D0>L'
account payable 应付帐款 <5R`E(
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F~;G[6}
account receivable 应收帐款 Hm>M}MF3
account receivable report 应收帐款报表 sD|P*ir
account statement 结单;帐单;会计财务报表 #kO.'oIl
account title 帐户名称;会计科目 .eg?FB'7
accountant's report 会计师报告 I7b_dJD;*
Accountant's Report Rules 会计师报告规则 [Yo3=(7J
accounting and auditing procedure 会计与审计程序;会计与核数程序 tE i-0J
Accounting Arrangements 《会计安排》 :ET05MFs\#
accounting basis 会计基础 Q\pTyNAYn
accounting by Official Receiver 破产管理署署长呈交的帐目 ^BDM'
Accounting Circular 《会计通告》 DAZzc :1Aj
accounting class 会计类别 RTPxAp+\5
accounting date 记帐日期;会计结算日期 V/X4WZs|i
accounting for money 款项核算 [D8u.8q
Accounting Officer 会计主任 gnW]5#c@
accounting period 会计报告期;会计期 HgHhc&-
accounting policy 会计政策;会计方针 >zYO1.~
accounting practice 会计惯例 "|{3V:e>a
accounting principle 会计准则 zh5$$*\
accounting record 会计记录 s:_M+_7_
accounting report 会计报告 +(v<_#wR-
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y<~Nx~w{
Accounting Society of China 中国会计学会 K+9oV[DMs
accounting statement 会计报表 7MRu=Z.-b
accounting system 会计制度;会计系统 z:RclDm
accounting transaction 会计事项;帐务交易 wz!a;]agg
accounting treatment 会计处理 ~]+-<O^U~
accounting year 会计年度 wzLR]<6G
accretion 增值;添加 >C6wm^bl
accrual 应计项目;应累算数目 BXNt@%
accrual basis 应计制;权责发生制 ~i
`@
accrual basis accounting 应计制会计;权责发生制会计 G#V}9l8Q
accrue 应累算;应计 5|&:l8=
accrued benefit 应累算利益 m7zx,bz>
accrued charges 应计费用 ")J\} $r
accrued cumulative preference share dividend 应累算的累积优先股股息 JfJUOaL
accrued expenses 应累算费用 $U,`M"
accrued interest payable 应付利息;应计未付利息 <SiD m-=E
accrued interest receivable 应收利息;应计未收利息 #41fRmzC
accrued right 累算权益 =5NM
=K
accruing profit 应累算的利润 Hwr#
NKz-
accumulated fiscal reserve 累积财政储备 K\Oz
~,z
accumulated profit 累积利润;滚存溢利 4vri=P 2%
accumulated reserve 累积储备 +&LzLF.bK
accumulation of surplus income 累积收益盈余 )XB31^
acquired assets 既得资产 2C9wOO
acquisition 收购;购置;取得
6`sOhVD
acquisition cost 购置成本 I y?_2m
acquisition expenses 购置费用 h/h`?vWu
acquisition of 100% interest 收购全部股权
f1cQ*#2~
acquisition of control 取得控制权 <E2+P,Lgw
acquisition of fixed assets 购置固定资产 'r KDw06/
acquisition of shell “买壳” {@T8i^EI
acquisition price 收购价 pdcP;.
act of God 天灾 Ka[@-XH
acting partner 执事合伙人 LnQm2uF
active market 买卖活跃的市场;交投畅旺的市场;旺市 Of)EBa<5^
active partner 积极参与的合伙人 ]+1?T)<!
active trading 交投活跃 @"BvyS,p
actual circulation 实际流通 nC^|83
actual cost 实际成本 ,|
gX?[o
actual expenditure 实际开支;实际支出 (kpn"]^'
actual income 实际入息;实际收入;实际收益 ML6V,V/e
actual market 现货市场 l0cws`V
actual price 现货价;实际价格 bM]\mo>z<
actual profit 实际利润 OiB*,TWV
actual quotation 实盘;实际价位;实际报价 C-@
actual year basis 按实际年度计算 Evd>s
actuals 实货 {}Y QB'}
actuarial investigation 精算调查 kV@*5yc
?R
actuarial principle 精算原则 i
! wzID
actuarial report 精算师报告 ;p~ &G"-C`
Actuarial Society of Hong Kong 香港精算学会 DlB"o.
actuarial valuation 精算师估值 :t
&ib}v
actuary 精算师 <V P@#
ad referendum agreement 暂定协议;有待覆核的协定 (<ybst6+I
ad valorem duty 从价税;按值征税 |*4)G6J@n
ad valorem duty system 从价税制 auOYi<<>W
ad valorem fee 从价费 GO@pwq<
ad valorem tariff 从价关税 b6Jv|1w'
additional allowance 额外免税额 4:$?u}9[:[
additional amount for unexpired risk 未过期风险的额外款额 jr@u
additional assessable profit 补加应评税利润 b .9]b
additional assessment 补加评税 7g(,$5
additional commitment 额外承担 ny:c&XS
additional commitment vote 额外承担拨款 &]VCZQL
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x)6yWr[ri%
additional dependent parent allowance 供养父母额外免税额 zx7*Bnu0
additional provision 额外拨款 {7^7)^@
additional stamp duty 附加印花税 .e2qa
additional tax 补加税罚款;补加税款 MpbH!2J
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <UJgl{-
adjudged bankrupt 被裁定破产 iqecm]Z0
adjudicated bankrupt 裁定破产人 ajy.K'B*
adjudication fee 裁定费;评定印花税额手续费;评估契据费 h,Y MR3:X
adjudication of bankruptcy 裁定破产;宣告破产 {r2-^QHF
adjudication of insolvency 裁定无力偿还债务 }Sa2s&[<
adjusted actual 经调整的实数;调整后的实数 |;q*Zy(
adjusted current assets 经调整的流动资产;调整后的流动资产 m
ys5B}
adjusted figure 经调整的数字;调整后的数额 /kL X
f_
adjusted liabilities 经调整的负债;调整后的负债 #84pRU~
adjusted loss 经调整的亏损;调整后的亏损 zuOx@T^
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`j@dV
adjusted profit 经调整的利润;调整后的利润 A3%s5`vNvH
adjusted surplus 经调整的盈余额;调整后的盈余额 Fy-+? ~
adjusted value 经调整的价值;调整后的价值 WXj}gL`
adjustment 调整;修订;理算〔保险〕
Mf0g)X}1
adjustment centre 调剂中心 ]saf<?fzr
adjustment lag 调整过程的时间差距;调整时差 ocwRU0+j
adjustment mechanism 调整机制 >b;fhdd:4
adjustment of loss 亏损调整 <Vp7G%"'W
adjustment process 调整过程;调整程序 4ew|5Zex.~
adjustment range 调整幅度 Vm]ltiTVk
administered exchange rate 受管制汇率 hvu>P {