A: q^@Q"J =v
KWbI'}_z
A share A股;甲类股份 B9 _X;c
abatement of tax 减税;减扣免税额 ,hDWPs2S
ABN AMRO Bank N.V. 荷兰银行 dM.f]-g
above-the-line expenditure 线上项目支出;经常预算支出 wA ,6bj
above-the-line receipt 线上项目收入;经常预算收入 RT4x\&q
ABSA Asia Limited 南非联合亚洲有限公司 Uk[b|<U-`d
absolute change 绝对数值变更 SBu"3ym
absolute expenditure 实际开支 Ve$o}h-
absolute guideline figure 绝对准则数字 -u+vJ6EY
absolute interest 绝对权益 djl*H
absolute order of discharge 绝对破产解除令 ^cC,.
Fdw
absolute profit margin 绝对利润幅度 l
K{hVqpt
absolute value 实值;绝对值 nAAs{
absolutely vested interest 绝对既得权益 +%z>H"J.
absorbed cost 已吸收成本;已分摊成本 kM l+yli3c
absorption 吸收;分摊;合并 tn\yI!a
absorption rate 吸收率;摊配率;分摊率 LG9+GszX 2
ACB Finance Limited 亚洲商业财务有限公司 oi7@s0@
acceptable form of reciprocity 合理的互惠条件 fivw~z|[@
acceptable rate 适当利率;适当汇率 ;J( 8
L
acceptance agreement 承兑协议 3lL-)<
0A(
acceptance for honour 参加承兑 5+0gR
&|j
acceptor 承兑人;接受人;受票人 ^]Y>[[
acceptor for honour 参加承兑人 R{`(c/%8
accident insurance 意外保险 $?iLLA~
Accident Insurance Association of Hong Kong 香港意外保险公会 tPWLg),
accident insurance scheme 意外保险计划 H064BM
accident year basis 意外年度基准 ]Jg&VXrH
accommodation 通融;贷款 _IHV7*u{;
accommodation bill 通融票据;空头票据 sjHE/qmq-Z
accommodation party 汇票代发人 XAKs0*J>
account balance 帐户余额;帐户结余 JAnZdfRt
account book 帐簿 :wyno#8`-
account collected in advance 预收款项 & bm
1Fz
account current book 往来帐簿 #<"~~2?
account of after-acquired property 事后取得的财产报告 |fJ};RLI"
account of defaulter 拖欠帐目 h|9L5
account payable 应付帐款 ' ,wFTV&
account payee only [A/C payee only] 只可转帐;存入收款人帐户 G^|:N[>B
account receivable 应收帐款
!RS}NS
account receivable report 应收帐款报表 6dr%;Wp
account statement 结单;帐单;会计财务报表 tmYz R%i
account title 帐户名称;会计科目 &ee~p&S,>
accountant's report 会计师报告 ;6
D@A
Accountant's Report Rules 会计师报告规则 :as$4|
accounting and auditing procedure 会计与审计程序;会计与核数程序 u(.e8~s8
Accounting Arrangements 《会计安排》 ;\dBfP
accounting basis 会计基础 ^$jb7HMObI
accounting by Official Receiver 破产管理署署长呈交的帐目 \~mT]
'5
Accounting Circular 《会计通告》 *!t/"b
accounting class 会计类别
nsC3
accounting date 记帐日期;会计结算日期 /N10
accounting for money 款项核算 i v38p%Zm
Accounting Officer 会计主任 qH>d
accounting period 会计报告期;会计期 ;%9 |kU
accounting policy 会计政策;会计方针 <8&au(I,vB
accounting practice 会计惯例 A2Ed0|B y
accounting principle 会计准则 !dnH7"
accounting record 会计记录 ^98~U\ar
accounting report 会计报告 /& {A!.;
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K#d`Hyx
Accounting Society of China 中国会计学会 7M~K,E(7~
accounting statement 会计报表 20 h, ^
accounting system 会计制度;会计系统 AM \'RHL
accounting transaction 会计事项;帐务交易 BoWg0*5xb
accounting treatment 会计处理 dt]-,Y
accounting year 会计年度 L|7R9+ZG
accretion 增值;添加 ]
y'>=a|T
accrual 应计项目;应累算数目 ql{OETn#
accrual basis 应计制;权责发生制 n0 {i&[I~+
accrual basis accounting 应计制会计;权责发生制会计 5r|,CQ7o
accrue 应累算;应计 skVi
Mo
accrued benefit 应累算利益 u'DRN,h+
accrued charges 应计费用 0RLg:SV
accrued cumulative preference share dividend 应累算的累积优先股股息 _S1>j7RQo
accrued expenses 应累算费用 !9r$e99R
accrued interest payable 应付利息;应计未付利息 azp):*f("
accrued interest receivable 应收利息;应计未收利息 .@U@xRu7|
accrued right 累算权益 _7L-<
accruing profit 应累算的利润 E6ElNgL
accumulated fiscal reserve 累积财政储备 Qd$nH8ED Y
accumulated profit 累积利润;滚存溢利 mxC;?s;~
accumulated reserve 累积储备 ]neex|3lG
accumulation of surplus income 累积收益盈余 k$R-#f;
acquired assets 既得资产 sIGMA$EK
acquisition 收购;购置;取得 "ne?P9'hF
acquisition cost 购置成本 WPMSm<[
acquisition expenses 购置费用 oW*16>IN9l
acquisition of 100% interest 收购全部股权 9}<ile7^
acquisition of control 取得控制权 &
G4\2l9
acquisition of fixed assets 购置固定资产 'Aq{UGN
acquisition of shell “买壳” v%z=ysA
acquisition price 收购价 ChPmX+.i_
act of God 天灾 W+?4jwqw
acting partner 执事合伙人 b9HtR -iR;
active market 买卖活跃的市场;交投畅旺的市场;旺市 E
KLyma&}Y
active partner 积极参与的合伙人 k"iOB-@B+
active trading 交投活跃 [!#L6&:a8
actual circulation 实际流通 6iE<T&$3P
actual cost 实际成本 Hk.TM2{w
actual expenditure 实际开支;实际支出 0gr/<v
actual income 实际入息;实际收入;实际收益 { @{']Y
actual market 现货市场 ~Otoqu|
actual price 现货价;实际价格 :>f )g
actual profit 实际利润 k9 I
%PH
actual quotation 实盘;实际价位;实际报价 L+i=VGm0
actual year basis 按实际年度计算 k(G^z
actuals 实货 YfKdR"i+.
actuarial investigation 精算调查 E]n&=\
actuarial principle 精算原则 Hd ={CFip
actuarial report 精算师报告 @,my7?::oM
Actuarial Society of Hong Kong 香港精算学会 'yEHI
actuarial valuation 精算师估值 #gs`#6 ,'
actuary 精算师 7#Kn8s
ad referendum agreement 暂定协议;有待覆核的协定 mL{6L?
ad valorem duty 从价税;按值征税 V5>B])yQ
ad valorem duty system 从价税制 aSQ#k;T[
ad valorem fee 从价费 <=/hil
ad valorem tariff 从价关税 sBg.u
additional allowance 额外免税额 \?k'4rH
additional amount for unexpired risk 未过期风险的额外款额 )}Kf=
additional assessable profit 补加应评税利润 qt"m
additional assessment 补加评税 0pd'93C
additional commitment 额外承担 16( QR-
additional commitment vote 额外承担拨款 >@_^fw)
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 J<h$
wM
additional dependent parent allowance 供养父母额外免税额 HBXOjr<,{
additional provision 额外拨款 2eY_%Y0
additional stamp duty 附加印花税 jLm ;ty2;
additional tax 补加税罚款;补加税款 ;$wVu|&
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 m&,(
Jla
adjudged bankrupt 被裁定破产 Z=o2H Bm7
adjudicated bankrupt 裁定破产人 Am|%lj+1z
adjudication fee 裁定费;评定印花税额手续费;评估契据费 K
Z91-
adjudication of bankruptcy 裁定破产;宣告破产 K?1W!fY
adjudication of insolvency 裁定无力偿还债务 \X D6 pr@
adjusted actual 经调整的实数;调整后的实数 E*K;H8}s
adjusted current assets 经调整的流动资产;调整后的流动资产 _A9AEi'.
adjusted figure 经调整的数字;调整后的数额 @K!T,U
adjusted liabilities 经调整的负债;调整后的负债 =-n}[Y}A
adjusted loss 经调整的亏损;调整后的亏损 :':s@gqr
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 e6$W Qd`O
adjusted profit 经调整的利润;调整后的利润 "]Xc`
3SM
adjusted surplus 经调整的盈余额;调整后的盈余额 {hrX'2:ClT
adjusted value 经调整的价值;调整后的价值 i<Zc"v;
adjustment 调整;修订;理算〔保险〕 '7@zGk##(
adjustment centre 调剂中心 "@0]G<H
adjustment lag 调整过程的时间差距;调整时差 m&&m,6`
`P
adjustment mechanism 调整机制 . 3T3EX|G
adjustment of loss 亏损调整 meO:@Z0
adjustment process 调整过程;调整程序 7~.9=I'A
adjustment range 调整幅度 g1 "kTh
administered exchange rate 受管制汇率 X\qNG]