A: {SbA(a?B
\ :1M
M
A share A股;甲类股份 y
x4B!U
abatement of tax 减税;减扣免税额 89U<9j
ABN AMRO Bank N.V. 荷兰银行 tB'F`HM:mq
above-the-line expenditure 线上项目支出;经常预算支出 \NDSpT<Z
above-the-line receipt 线上项目收入;经常预算收入 <hkg~4EKc
ABSA Asia Limited 南非联合亚洲有限公司 aRC>pK.
absolute change 绝对数值变更 |/Am\tk#13
absolute expenditure 实际开支 8AOJ'~$
absolute guideline figure 绝对准则数字 `BmAu[(e&
absolute interest 绝对权益 i_)j K
absolute order of discharge 绝对破产解除令 *Ny^XQ_ X
absolute profit margin 绝对利润幅度 T""X~+{Z@
absolute value 实值;绝对值 ,[D,G
absolutely vested interest 绝对既得权益 ,i;kAy)
absorbed cost 已吸收成本;已分摊成本 ,pq<.?&E
absorption 吸收;分摊;合并 k
9R_27F
absorption rate 吸收率;摊配率;分摊率 -:Nowb
ACB Finance Limited 亚洲商业财务有限公司 PnJr
acceptable form of reciprocity 合理的互惠条件 #%il+3J
acceptable rate 适当利率;适当汇率 uB>NwCL;
acceptance agreement 承兑协议 qDxz`}Ly=
acceptance for honour 参加承兑 @ZK#Y){
acceptor 承兑人;接受人;受票人
4^1{UlCop
acceptor for honour 参加承兑人 - (VV
accident insurance 意外保险 [9u/x%f(
Accident Insurance Association of Hong Kong 香港意外保险公会 MGCwT@P
accident insurance scheme 意外保险计划 -IMm#
accident year basis 意外年度基准 R|Z $aHQ
accommodation 通融;贷款 '""qMRCm
accommodation bill 通融票据;空头票据 :@I?JSi
accommodation party 汇票代发人 {d.`0v9h
account balance 帐户余额;帐户结余 $h0]
account book 帐簿 yK+76\} I
account collected in advance 预收款项 Ka1
F7b
account current book 往来帐簿 l!lt
gj
account of after-acquired property 事后取得的财产报告 $NJ]2P9L
account of defaulter 拖欠帐目 0|nvi=4~e|
account payable 应付帐款 Q*+@"tk<
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8c\mm 0n
account receivable 应收帐款 {c<MB xk
account receivable report 应收帐款报表 f&bY=$iff
account statement 结单;帐单;会计财务报表 *,-)4)7d
account title 帐户名称;会计科目 =i~/.Nu&
accountant's report 会计师报告 #\"8sY,j
Accountant's Report Rules 会计师报告规则 j0L9Q|s
accounting and auditing procedure 会计与审计程序;会计与核数程序 W1$B6+}Z0V
Accounting Arrangements 《会计安排》 X&0m$x
accounting basis 会计基础 "ZEJL.Wy
accounting by Official Receiver 破产管理署署长呈交的帐目 PorBB7iL
Accounting Circular 《会计通告》 eC%.xu^
accounting class 会计类别 0PE $n
accounting date 记帐日期;会计结算日期 F'lG=c3N
accounting for money 款项核算 =<s+
cM
Accounting Officer 会计主任 I&3L1rl3{*
accounting period 会计报告期;会计期 ;XSRG*3j~4
accounting policy 会计政策;会计方针 >^ 0JlL`XG
accounting practice 会计惯例 D "j
=|4S#
accounting principle 会计准则 9-eYCg7C|
accounting record 会计记录 q]=.Aik
accounting report 会计报告 "\Jq
2vM
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r+3V+:f
Accounting Society of China 中国会计学会 {g@Wd2-J}
accounting statement 会计报表 z[b,:G
accounting system 会计制度;会计系统 { cnya*
accounting transaction 会计事项;帐务交易 H@bra~k-
accounting treatment 会计处理 "Y}f"X|
accounting year 会计年度 LTG#nM0
accretion 增值;添加 73P=<3
accrual 应计项目;应累算数目 L^yQb4$&M
accrual basis 应计制;权责发生制 9E)
*X
accrual basis accounting 应计制会计;权责发生制会计 p<?~~7V
accrue 应累算;应计 p<Wb^BE
accrued benefit 应累算利益 YR'?f
r
accrued charges 应计费用 o<1e-
accrued cumulative preference share dividend 应累算的累积优先股股息 7)O?jc
accrued expenses 应累算费用 :k6|-A2
accrued interest payable 应付利息;应计未付利息 5)'
_3r
accrued interest receivable 应收利息;应计未收利息 /p~"?9b[ i
accrued right 累算权益 $"0t 1
accruing profit 应累算的利润 B~^MhX
+j
accumulated fiscal reserve 累积财政储备 -Cd4yWkO
accumulated profit 累积利润;滚存溢利 vC E$)z'"
accumulated reserve 累积储备 C6,GgDH`
accumulation of surplus income 累积收益盈余 'C+z
acquired assets 既得资产 NoO>CjeFb
acquisition 收购;购置;取得 ^W9[PE#F
acquisition cost 购置成本 ~:b bV6YO
acquisition expenses 购置费用 !;{@O`j?b
acquisition of 100% interest 收购全部股权 7s;<5xc
acquisition of control 取得控制权 ~QFD ^SoK
acquisition of fixed assets 购置固定资产 SKuZi
k_
acquisition of shell “买壳” bYQ h{q
acquisition price 收购价 @^a6^*X>
act of God 天灾 V2g,JFp&
acting partner 执事合伙人 yT`[9u,
active market 买卖活跃的市场;交投畅旺的市场;旺市 `!S5FE"-
active partner 积极参与的合伙人 '!Ps4ZTn_
active trading 交投活跃 `)\_
actual circulation 实际流通 $_k'!/5
actual cost 实际成本 )l\BZndf
actual expenditure 实际开支;实际支出
[^8*9?i4
actual income 实际入息;实际收入;实际收益 FxTOc@<
actual market 现货市场 CsQ}eW8uEf
actual price 现货价;实际价格 a4 O
actual profit 实际利润 R`:Y&)c_$
actual quotation 实盘;实际价位;实际报价 iNT 1lk
actual year basis 按实际年度计算 N$6Rg1
actuals 实货 &t5pJ`$(Cy
actuarial investigation 精算调查 zY bSv~)
actuarial principle 精算原则 rgRh ySud
actuarial report 精算师报告 oz(<e
Actuarial Society of Hong Kong 香港精算学会 !D7/Ja
actuarial valuation 精算师估值 Q|"{<2"]U0
actuary 精算师 qCc'w8A
ad referendum agreement 暂定协议;有待覆核的协定 05TZ
ad valorem duty 从价税;按值征税 ;Tvy)*{
ad valorem duty system 从价税制 ALiA+k N
ad valorem fee 从价费 B+`m
ad valorem tariff 从价关税 7M<7^)9
additional allowance 额外免税额 DHaSBk
additional amount for unexpired risk 未过期风险的额外款额 g%4-QCZ,
additional assessable profit 补加应评税利润 \XCs(
lNh
additional assessment 补加评税 k10dkBoEX
additional commitment 额外承担 wbUpD(
additional commitment vote 额外承担拨款 s~6?p%
2]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \(cu<{=rU
additional dependent parent allowance 供养父母额外免税额 zEl@jK,{$
additional provision 额外拨款 #]_S{sO
additional stamp duty 附加印花税 P2_ JS]>
additional tax 补加税罚款;补加税款 }e9E+2}Z\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 S_y!4;]ox
adjudged bankrupt 被裁定破产 94 H\,}i8
adjudicated bankrupt 裁定破产人 |0vY'A)]
adjudication fee 裁定费;评定印花税额手续费;评估契据费 N*|Mfpf
adjudication of bankruptcy 裁定破产;宣告破产 9} :n
adjudication of insolvency 裁定无力偿还债务 d?$
FAy'o5
adjusted actual 经调整的实数;调整后的实数 Zh)Qq?H
adjusted current assets 经调整的流动资产;调整后的流动资产 17a'C
adjusted figure 经调整的数字;调整后的数额 pfe9n[
adjusted liabilities 经调整的负债;调整后的负债 LR@rn2Z
adjusted loss 经调整的亏损;调整后的亏损 2ZNTj u7h
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 Be68 Fu0
adjusted profit 经调整的利润;调整后的利润 #V
gPg5k.<
adjusted surplus 经调整的盈余额;调整后的盈余额 5sao+dZ"|
adjusted value 经调整的价值;调整后的价值 Eyxw.,rB/
adjustment 调整;修订;理算〔保险〕 </>;PnzE
adjustment centre 调剂中心 :tu6'X\k
adjustment lag 调整过程的时间差距;调整时差 ~]*P/'-{#
adjustment mechanism 调整机制 ?dl7!I@<E<
adjustment of loss 亏损调整 (%rO'X
adjustment process 调整过程;调整程序 z:u e]7(.
adjustment range 调整幅度 21O!CvX
administered exchange rate 受管制汇率 O3bo3Cm$