A: Z`5v6"Na
E,nC}
f
A share A股;甲类股份 3cNF^?\=
abatement of tax 减税;减扣免税额 47xJ(yO
ABN AMRO Bank N.V. 荷兰银行 ruLi
"d
above-the-line expenditure 线上项目支出;经常预算支出
^t=Hl
above-the-line receipt 线上项目收入;经常预算收入 2rq)U+
ABSA Asia Limited 南非联合亚洲有限公司 t/K<fy
6
absolute change 绝对数值变更 qsUlfv9L6
absolute expenditure 实际开支 W
,iSN}
absolute guideline figure 绝对准则数字 ?+S& `%?
absolute interest 绝对权益 $g55wG F
absolute order of discharge 绝对破产解除令 j1)HIQE|5f
absolute profit margin 绝对利润幅度 sV
/#P<9
absolute value 实值;绝对值 MmBM\Dnv
absolutely vested interest 绝对既得权益 `n]y"rj'
absorbed cost 已吸收成本;已分摊成本 SR#X\AWM
absorption 吸收;分摊;合并 9Kw4K#IqQ
absorption rate 吸收率;摊配率;分摊率 dIG(7~
ACB Finance Limited 亚洲商业财务有限公司 }MDu QP]
acceptable form of reciprocity 合理的互惠条件 G l=dL<F
acceptable rate 适当利率;适当汇率 SB1\SNB
acceptance agreement 承兑协议 +%G*)8N3
acceptance for honour 参加承兑 sY=fS2b#)
acceptor 承兑人;接受人;受票人 DT_HG|
acceptor for honour 参加承兑人 %Lexu)odW
accident insurance 意外保险 [EDw
0e
Accident Insurance Association of Hong Kong 香港意外保险公会 jZcjiOX
accident insurance scheme 意外保险计划 +! 6C^G
accident year basis 意外年度基准 9KVeFl
accommodation 通融;贷款 "PBUyh-Z
accommodation bill 通融票据;空头票据 !Re/W
ykY
accommodation party 汇票代发人 +.Kmpw4
account balance 帐户余额;帐户结余 UB]}j^
account book 帐簿 >+=)Q,|R
account collected in advance 预收款项 R/M:~h~F!
account current book 往来帐簿 <D4.k
M
account of after-acquired property 事后取得的财产报告 ik77i?Hg
account of defaulter 拖欠帐目 O^I~d{M 5I
account payable 应付帐款 :2?J#/o
account payee only [A/C payee only] 只可转帐;存入收款人帐户
/_?E0r
account receivable 应收帐款 IBY3QG
account receivable report 应收帐款报表 DNdwMSwp
account statement 结单;帐单;会计财务报表 . \*Z:
account title 帐户名称;会计科目 ,ijgq EN
accountant's report 会计师报告 4w^B&e%
Accountant's Report Rules 会计师报告规则 P8e1J0A
accounting and auditing procedure 会计与审计程序;会计与核数程序 I.j`h2
Accounting Arrangements 《会计安排》 |<\LB
accounting basis 会计基础 |n3PznV
accounting by Official Receiver 破产管理署署长呈交的帐目 ]`&EB~K&NY
Accounting Circular 《会计通告》 VkT8l4($X<
accounting class 会计类别 !mrB+<:
accounting date 记帐日期;会计结算日期 Pv{ {zyc
accounting for money 款项核算 2i#wJ8vrF
Accounting Officer 会计主任 b7{)B?n
accounting period 会计报告期;会计期 vbmSbZ"y
accounting policy 会计政策;会计方针 0 ]
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accounting practice 会计惯例 L$h.VQv+
accounting principle 会计准则 K IiV z<
accounting record 会计记录 Aj.TX%}`h
accounting report 会计报告 |Sy|E
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?@l9T)fF
Accounting Society of China 中国会计学会 $BG4M?
Y
accounting statement 会计报表 "-kb=fY
accounting system 会计制度;会计系统 5UR$Pn2a2
accounting transaction 会计事项;帐务交易 "[(_C&Ot4
accounting treatment 会计处理 QfB \h[A
accounting year 会计年度 Lw?4xerLsb
accretion 增值;添加 e|+U7=CK
accrual 应计项目;应累算数目 ZrnZ7,!@
accrual basis 应计制;权责发生制 H=z
@!rJc.
accrual basis accounting 应计制会计;权责发生制会计 r80w{[S$
accrue 应累算;应计
+O}6 8N
accrued benefit 应累算利益 4s~YqP{K
accrued charges 应计费用 QP)-O*+AA
accrued cumulative preference share dividend 应累算的累积优先股股息 too=+'<N</
accrued expenses 应累算费用 i
Cao;Zb
accrued interest payable 应付利息;应计未付利息 kg7oH.0E
accrued interest receivable 应收利息;应计未收利息 /sH3Rk.>
accrued right 累算权益 9zEO$<e o
accruing profit 应累算的利润 DIH.c7o
accumulated fiscal reserve 累积财政储备 p8Di9\}
accumulated profit 累积利润;滚存溢利 /}r%DND'
accumulated reserve 累积储备 *nluK
accumulation of surplus income 累积收益盈余 {Lb NKjn
acquired assets 既得资产 0O+s3#"?@
acquisition 收购;购置;取得 *f$mSI=
acquisition cost 购置成本 B cd6~
acquisition expenses 购置费用 S&8gZ~B
acquisition of 100% interest 收购全部股权 .t4IR
=Z
acquisition of control 取得控制权 JSt%L|}Y
acquisition of fixed assets 购置固定资产 3Tg
acquisition of shell “买壳” wt[MzpR P
acquisition price 收购价 bqN({p&
act of God 天灾 <)n1Z[4
acting partner 执事合伙人 K5z*DYT
active market 买卖活跃的市场;交投畅旺的市场;旺市 AQU4~g
mI
active partner 积极参与的合伙人 .JZoZ.FAb
active trading 交投活跃 1j# ~:=I
actual circulation 实际流通 EQ8jxr<p
actual cost 实际成本 'N)&;ADx-G
actual expenditure 实际开支;实际支出 p@/!+$^{
actual income 实际入息;实际收入;实际收益 "X g@X5BG
actual market 现货市场 ++F #Z(p
actual price 现货价;实际价格 ;#
I(ucB<
actual profit 实际利润 !]&a/$U
actual quotation 实盘;实际价位;实际报价 Z$kff-Y4
actual year basis 按实际年度计算 k
dmannM
actuals 实货 1`r
4
actuarial investigation 精算调查 !m^;Apuy
actuarial principle 精算原则 1]aM)},
actuarial report 精算师报告 @>B#2t&
Actuarial Society of Hong Kong 香港精算学会 ;&37mO/T
actuarial valuation 精算师估值 a9mLPP
actuary 精算师 49^;T;'v
ad referendum agreement 暂定协议;有待覆核的协定 =\AI92
ad valorem duty 从价税;按值征税 |8c3%jve
ad valorem duty system 从价税制 t8\F7F P
ad valorem fee 从价费 $`.7XD}
ad valorem tariff 从价关税 [MdVgJ9'
additional allowance 额外免税额 _)O1v%]"4
additional amount for unexpired risk 未过期风险的额外款额 Dr$k6kZ}'U
additional assessable profit 补加应评税利润 63QMv[`,
additional assessment 补加评税 z 3fS+x:E{
additional commitment 额外承担 J "yO\Y
additional commitment vote 额外承担拨款 3_~V(a
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3bu VU&ap
additional dependent parent allowance 供养父母额外免税额 nZ>qM]">u
additional provision 额外拨款 Oj\lg2Ck
additional stamp duty 附加印花税 Jm0P~E[n
additional tax 补加税罚款;补加税款 $Lv,e\]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 q6f+tdg=
adjudged bankrupt 被裁定破产 jxL}tS{j
adjudicated bankrupt 裁定破产人 =LDzZ:' X
adjudication fee 裁定费;评定印花税额手续费;评估契据费 'U.)f@L#w
adjudication of bankruptcy 裁定破产;宣告破产 3ox%1x NA
adjudication of insolvency 裁定无力偿还债务 qxf!]jm
adjusted actual 经调整的实数;调整后的实数 #Gx%PQ`
adjusted current assets 经调整的流动资产;调整后的流动资产 w&hgJ
adjusted figure 经调整的数字;调整后的数额 E'j>[C:U
adjusted liabilities 经调整的负债;调整后的负债 X#'DS&{
adjusted loss 经调整的亏损;调整后的亏损 ' 7+x,TszI
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 tisSj ?+
adjusted profit 经调整的利润;调整后的利润 *9y)B|P^
adjusted surplus 经调整的盈余额;调整后的盈余额 sI7d?+
adjusted value 经调整的价值;调整后的价值 I?uU}NK
adjustment 调整;修订;理算〔保险〕 %B}Q .'
adjustment centre 调剂中心 5,})x]'x
adjustment lag 调整过程的时间差距;调整时差 ~m8".Z"
adjustment mechanism 调整机制 Zy|B~.@<j
adjustment of loss 亏损调整 \ ,ARYwd
adjustment process 调整过程;调整程序 E^rKS&P
adjustment range 调整幅度 #3>o^cN~8k
administered exchange rate 受管制汇率 LQ`s> q