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A share A股;甲类股份 ve f9*u`
abatement of tax 减税;减扣免税额 :`>bh
ABN AMRO Bank N.V. 荷兰银行 u1;sH{YK>
above-the-line expenditure 线上项目支出;经常预算支出 =
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above-the-line receipt 线上项目收入;经常预算收入 '@dk3:3t
ABSA Asia Limited 南非联合亚洲有限公司 as3*49^9
absolute change 绝对数值变更 *%CDQx0}
absolute expenditure 实际开支 ex6QHUQ
absolute guideline figure 绝对准则数字 lsA?|4`mn
absolute interest 绝对权益 hg2UZ%
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absolute order of discharge 绝对破产解除令 :Lu 9w0>f
absolute profit margin 绝对利润幅度 weC.kx
absolute value 实值;绝对值 ftxy]NLF
absolutely vested interest 绝对既得权益 ;
,n}>iTE
absorbed cost 已吸收成本;已分摊成本 >!MRk[@
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absorption 吸收;分摊;合并 yb6gYN
absorption rate 吸收率;摊配率;分摊率 c2Wp 8l
ACB Finance Limited 亚洲商业财务有限公司 L$6W,D
acceptable form of reciprocity 合理的互惠条件 KAg-M#
acceptable rate 适当利率;适当汇率 mO2
u9?N
acceptance agreement 承兑协议 apjoIO-<
acceptance for honour 参加承兑 kMZo7 y
acceptor 承兑人;接受人;受票人 uCoy~kt292
acceptor for honour 参加承兑人 \aN7[>R.Q
accident insurance 意外保险 :. u2^*<
Accident Insurance Association of Hong Kong 香港意外保险公会 Irui{%T
accident insurance scheme 意外保险计划 XT?wCb
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accident year basis 意外年度基准 N}nE?|N=5
accommodation 通融;贷款 T:SqENV
accommodation bill 通融票据;空头票据 6)c-s|#
accommodation party 汇票代发人 5Q\ hd*+g
account balance 帐户余额;帐户结余 6^lix9q7
account book 帐簿 a7!{`fR5
account collected in advance 预收款项 ZW4$Ks2]Y
account current book 往来帐簿 ]FgKL0
account of after-acquired property 事后取得的财产报告 PS8^=
account of defaulter 拖欠帐目 Lp(i&A
account payable 应付帐款 -@ra~li,yQ
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |h&Z.
account receivable 应收帐款 BS
]:w(}[
account receivable report 应收帐款报表 eV~"T2!Sb
account statement 结单;帐单;会计财务报表 Km,%p@`m
account title 帐户名称;会计科目 zI\+]U'
accountant's report 会计师报告 mZG n:f}=
Accountant's Report Rules 会计师报告规则 10)RLh|+
accounting and auditing procedure 会计与审计程序;会计与核数程序 Z*ag{N
Accounting Arrangements 《会计安排》 nSRNd
A
accounting basis 会计基础 ;+.cD
accounting by Official Receiver 破产管理署署长呈交的帐目 CI-1>= "OE
Accounting Circular 《会计通告》 G4rzx%W?
accounting class 会计类别 ?^2nrh,n+
accounting date 记帐日期;会计结算日期 3y,2RernK
accounting for money 款项核算 mHV{9J
Accounting Officer 会计主任 &H
P g>
accounting period 会计报告期;会计期 ve:Oe{Ie{
accounting policy 会计政策;会计方针 bWSc&/9y
accounting practice 会计惯例 Xk/iyp/
accounting principle 会计准则 IC (:RtJ
accounting record 会计记录 \I-e{'h
accounting report 会计报告 5ba e-
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 em5~4;&'
Accounting Society of China 中国会计学会 7qZC+x6_L
accounting statement 会计报表 EpQy;#=;
accounting system 会计制度;会计系统 j*[P\Cm
accounting transaction 会计事项;帐务交易 UCK;?]
accounting treatment 会计处理 ?Z_T3/ f
accounting year 会计年度 Z^z{,
u;!
accretion 增值;添加 dP+wcl4
accrual 应计项目;应累算数目 g1}:;VG=
accrual basis 应计制;权责发生制 [3s-S
+n
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accrual basis accounting 应计制会计;权责发生制会计 9(OeH7
accrue 应累算;应计 @/|g|4
accrued benefit 应累算利益 Yj*T'<e
accrued charges 应计费用 sNcU>qjj6
accrued cumulative preference share dividend 应累算的累积优先股股息 /9&!u )+
accrued expenses 应累算费用 `2LmLFkb
accrued interest payable 应付利息;应计未付利息 ZOcpF1y
accrued interest receivable 应收利息;应计未收利息 TWGn:mi
accrued right 累算权益 IN<nZ?D
#
accruing profit 应累算的利润 gd]S;<J
h
accumulated fiscal reserve 累积财政储备 R]e&JoY
accumulated profit 累积利润;滚存溢利 R!QR@*N
accumulated reserve 累积储备 .?5
~zK
accumulation of surplus income 累积收益盈余
[?|yQ x
acquired assets 既得资产 :wXiz`VH
acquisition 收购;购置;取得 {<@ud0A:\
acquisition cost 购置成本 fdX|t"oz
acquisition expenses 购置费用 t0e5L{ QJ
acquisition of 100% interest 收购全部股权 ;Ivv4u
acquisition of control 取得控制权 "qF/7`e[
acquisition of fixed assets 购置固定资产 )W
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acquisition of shell “买壳” &'&)
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acquisition price 收购价 bRyxP2
act of God 天灾 Pg:xC9w4
acting partner 执事合伙人 &U?4e'N)T
active market 买卖活跃的市场;交投畅旺的市场;旺市 Vm\zLWNB
active partner 积极参与的合伙人 /7\q#qIm:
active trading 交投活跃 keRLai7h
actual circulation 实际流通 X"d"a={]
actual cost 实际成本 J-'XT_k:iM
actual expenditure 实际开支;实际支出 XZ]ji9'
actual income 实际入息;实际收入;实际收益 G^nG^HTo5
actual market 现货市场 u8KQV7E
actual price 现货价;实际价格 48^C+#Jbc
actual profit 实际利润 D!Y@Og.
actual quotation 实盘;实际价位;实际报价 i&lW&]
actual year basis 按实际年度计算 y7:f^4
actuals 实货 f!yl&ulKU
actuarial investigation 精算调查 R,78}7B
actuarial principle 精算原则 %i3[x.M
actuarial report 精算师报告 V6[jhdb
Actuarial Society of Hong Kong 香港精算学会 0]*W0#{Zj
actuarial valuation 精算师估值 <";1[A%7<
actuary 精算师 j0+D99{R
ad referendum agreement 暂定协议;有待覆核的协定 OAs>F"
ad valorem duty 从价税;按值征税 "#gKI/[qxq
ad valorem duty system 从价税制 ,N,@9p
ad valorem fee 从价费 |pB
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ad valorem tariff 从价关税 m%})H"5
additional allowance 额外免税额 *2-b&PQR{
additional amount for unexpired risk 未过期风险的额外款额 cy!P!t,@
additional assessable profit 补加应评税利润 W0mvwYON[
additional assessment 补加评税 VByA6^JR
additional commitment 额外承担 $-pijBiz_
additional commitment vote 额外承担拨款 BjPU@rS.U
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X=f %!
additional dependent parent allowance 供养父母额外免税额 |P&
\C8h
additional provision 额外拨款 LU8[$.P
additional stamp duty 附加印花税 0S>L0qp
additional tax 补加税罚款;补加税款 !PeSnO
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )sK53O$
adjudged bankrupt 被裁定破产 *'H\`@L
adjudicated bankrupt 裁定破产人 )f^^hEIS
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~&<vAgy,
adjudication of bankruptcy 裁定破产;宣告破产 3rHn?
adjudication of insolvency 裁定无力偿还债务 `ItoL7bi
adjusted actual 经调整的实数;调整后的实数 pQc-}o"
adjusted current assets 经调整的流动资产;调整后的流动资产 h:G>w`X
adjusted figure 经调整的数字;调整后的数额 <2<2[F5Q%
adjusted liabilities 经调整的负债;调整后的负债 j$lf>.[I
adjusted loss 经调整的亏损;调整后的亏损 W?wt$'
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 (xTGt",_Jo
adjusted profit 经调整的利润;调整后的利润 #U
wX~
adjusted surplus 经调整的盈余额;调整后的盈余额 Nr*X1lJ6
adjusted value 经调整的价值;调整后的价值 >/ A'G
adjustment 调整;修订;理算〔保险〕 v{"yrC
adjustment centre 调剂中心 ?>V>6cDQ
adjustment lag 调整过程的时间差距;调整时差 XHJ`C\xR
adjustment mechanism 调整机制 E>5p7=Or;"
adjustment of loss 亏损调整 BAvz @H
adjustment process 调整过程;调整程序 i0+e3!QU
adjustment range 调整幅度 Z1($9hE>
administered exchange rate 受管制汇率 :IJ<Mmb