A: ]oEQ4
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A share A股;甲类股份 8'KMxR
abatement of tax 减税;减扣免税额 ijFV<P
ABN AMRO Bank N.V. 荷兰银行 ^#;RLSv
above-the-line expenditure 线上项目支出;经常预算支出 ,ijW(95{k
above-the-line receipt 线上项目收入;经常预算收入 Qwv '<
ABSA Asia Limited 南非联合亚洲有限公司 ;|!MI'Af
absolute change 绝对数值变更 ;1@C_5C
absolute expenditure 实际开支 =5ug
\S
absolute guideline figure 绝对准则数字 ~T 02._E
absolute interest 绝对权益 r{S=Z~J
absolute order of discharge 绝对破产解除令 LJWTSf"f?
absolute profit margin 绝对利润幅度 <1
S+'
absolute value 实值;绝对值 <GaT|Hhc=
absolutely vested interest 绝对既得权益 $T),DUYO
absorbed cost 已吸收成本;已分摊成本 9 ZGV%Tw
absorption 吸收;分摊;合并 +*C^:^jA
absorption rate 吸收率;摊配率;分摊率 >ZeEX,N
ACB Finance Limited 亚洲商业财务有限公司 f>niFPW"
acceptable form of reciprocity 合理的互惠条件 :CTL)ad2
acceptable rate 适当利率;适当汇率 5mavcle{4r
acceptance agreement 承兑协议 y"-{$ N
acceptance for honour 参加承兑 IBET'!j4"
acceptor 承兑人;接受人;受票人 = /Wu'gG)
acceptor for honour 参加承兑人 ({e7U17[#
accident insurance 意外保险 BSKEh"f
Accident Insurance Association of Hong Kong 香港意外保险公会 4%7
s259%
accident insurance scheme 意外保险计划 2ce'fMV
accident year basis 意外年度基准 :!O><eQw
accommodation 通融;贷款 E0YU[([G
accommodation bill 通融票据;空头票据 hJ[UB
accommodation party 汇票代发人 Rg&19}BU
account balance 帐户余额;帐户结余 ;&kn"b}G;
account book 帐簿 y9!:^kDI
account collected in advance 预收款项 RdI};K
account current book 往来帐簿 _CE9B e\
account of after-acquired property 事后取得的财产报告 qlUzr.^-
account of defaulter 拖欠帐目 -!TcQzHUs
account payable 应付帐款 [4>r6Hqxr
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ltSh'w0
account receivable 应收帐款 o1k#."wHr
account receivable report 应收帐款报表 ~<,Sh~Ana.
account statement 结单;帐单;会计财务报表 U
5<@<j(@
account title 帐户名称;会计科目 L\L"mc|O
accountant's report 会计师报告 ffk4mhH
Accountant's Report Rules 会计师报告规则 <d"Gg/@a
accounting and auditing procedure 会计与审计程序;会计与核数程序 j"hASBTgp
Accounting Arrangements 《会计安排》 8l23%iWxe
accounting basis 会计基础 2ykCtRe
accounting by Official Receiver 破产管理署署长呈交的帐目 DA=1KaJ .
Accounting Circular 《会计通告》 lKWr=k~
accounting class 会计类别 {|6z+vR
accounting date 记帐日期;会计结算日期 k[9A,N^lZB
accounting for money 款项核算 )0-o%- e
Accounting Officer 会计主任 /^2CGcT(
accounting period 会计报告期;会计期 2~FPw{]j
accounting policy 会计政策;会计方针 rzu
s
accounting practice 会计惯例 XLb0
9;
accounting principle 会计准则 8lwM{?k$
accounting record 会计记录 ^ ulps**e
accounting report 会计报告 G{o+R]Us
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I4ilR$jg
Accounting Society of China 中国会计学会 5v9uHxy
accounting statement 会计报表 9j#@p
accounting system 会计制度;会计系统 4j3oT)+8
accounting transaction 会计事项;帐务交易 ?"j@;/=
accounting treatment 会计处理 2B` 8eb
accounting year 会计年度 C[YnrI!
accretion 增值;添加 J]fS({(\I
accrual 应计项目;应累算数目 GwQn;gkF
accrual basis 应计制;权责发生制 +(mL~td01
accrual basis accounting 应计制会计;权责发生制会计 %
{Q-8w!
accrue 应累算;应计 }q'WC4.
accrued benefit 应累算利益 ce' TYkPM
accrued charges 应计费用 yd>}wHt
accrued cumulative preference share dividend 应累算的累积优先股股息 Of`c`-<j
accrued expenses 应累算费用 kon=il<@
accrued interest payable 应付利息;应计未付利息 ;+`uER
accrued interest receivable 应收利息;应计未收利息 $bGD%9
z
accrued right 累算权益 ow.j+<M
accruing profit 应累算的利润 254~:eB0
accumulated fiscal reserve 累积财政储备 uRQ_'l
accumulated profit 累积利润;滚存溢利 5@P-g
accumulated reserve 累积储备 4;*f1_;f~
accumulation of surplus income 累积收益盈余 9+Nw/eszO
acquired assets 既得资产 'm O2t~n
acquisition 收购;购置;取得 2jA%[L9d^
acquisition cost 购置成本 h\y-L~2E
acquisition expenses 购置费用 FT/amCRyT
acquisition of 100% interest 收购全部股权 bGv4.:)
acquisition of control 取得控制权 8Rxc&`_X
acquisition of fixed assets 购置固定资产 iP "EA8
acquisition of shell “买壳” "s]y!BLk
acquisition price 收购价 ow.6!tl0=h
act of God 天灾 5 =Z!hQ}
acting partner 执事合伙人 B*@6xS[IL
active market 买卖活跃的市场;交投畅旺的市场;旺市 Q6^x8
active partner 积极参与的合伙人 0YS?=oi
active trading 交投活跃 SxMj,u%X/
actual circulation 实际流通 7& 6Y
actual cost 实际成本 Q%5F ]`VN
actual expenditure 实际开支;实际支出 l`gTU?<xd
actual income 实际入息;实际收入;实际收益 S()Za@ [a$
actual market 现货市场 -&Gfh\_NW
actual price 现货价;实际价格 qY# d+F,t
actual profit 实际利润 jJ++h1
K
actual quotation 实盘;实际价位;实际报价 ]rW8y%yD
actual year basis 按实际年度计算 h0VzI
uV
actuals 实货 >o[|"oLO
actuarial investigation 精算调查 e|'N(D}h*
actuarial principle 精算原则 T:!MBWYe |
actuarial report 精算师报告 @Fx@5e
Actuarial Society of Hong Kong 香港精算学会 #WufZ18#
actuarial valuation 精算师估值 vWY(% Q,
actuary 精算师 X\sm[_I
ad referendum agreement 暂定协议;有待覆核的协定 +LzovC@^
ad valorem duty 从价税;按值征税
6/2v
ad valorem duty system 从价税制 c> G@+
ad valorem fee 从价费 nNn56&N]
ad valorem tariff 从价关税 xm H-!Da
additional allowance 额外免税额 #*,sa
additional amount for unexpired risk 未过期风险的额外款额 7+XM3
additional assessable profit 补加应评税利润 K.DXJ UR
additional assessment 补加评税 \&q=@rJp(z
additional commitment 额外承担 /f3m)pT
additional commitment vote 额外承担拨款 LprM ;Q_
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )=H{5&e#u
additional dependent parent allowance 供养父母额外免税额 ^M
Ey,
additional provision 额外拨款 |}S1o0v{(a
additional stamp duty 附加印花税 Lk.h.ST
additional tax 补加税罚款;补加税款 /iC_!n u
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ')o0O9/;
adjudged bankrupt 被裁定破产 p4mY0Y]mP
adjudicated bankrupt 裁定破产人 f a5]a
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8H
$ #+^lW
adjudication of bankruptcy 裁定破产;宣告破产 CC8k&u,
adjudication of insolvency 裁定无力偿还债务 r!K|E95oj9
adjusted actual 经调整的实数;调整后的实数 Hed$ytMaGz
adjusted current assets 经调整的流动资产;调整后的流动资产 ;<-7*}Dj
adjusted figure 经调整的数字;调整后的数额 5(J^N
adjusted liabilities 经调整的负债;调整后的负债 "#S>I8d
adjusted loss 经调整的亏损;调整后的亏损 Tf-CEHWD
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 JR1*|u
adjusted profit 经调整的利润;调整后的利润 0IzZKRw
adjusted surplus 经调整的盈余额;调整后的盈余额 l$XA5#k
adjusted value 经调整的价值;调整后的价值 !_^g8^>2(
adjustment 调整;修订;理算〔保险〕 xo~g78jm7,
adjustment centre 调剂中心 u!1/B4!'O
adjustment lag 调整过程的时间差距;调整时差 X8CVY0<o
adjustment mechanism 调整机制 )%mAZk-*;^
adjustment of loss 亏损调整 u~'OcO
adjustment process 调整过程;调整程序 |I1+"Mp
adjustment range 调整幅度 #x~_`>mDN
administered exchange rate 受管制汇率 abWl ut