A: ,
SJK
Rbj+P;t&
A share A股;甲类股份 OnPy8mC
abatement of tax 减税;减扣免税额 JV?RgFy
ABN AMRO Bank N.V. 荷兰银行 +/b4@B7
above-the-line expenditure 线上项目支出;经常预算支出 LL$,<q%(P
above-the-line receipt 线上项目收入;经常预算收入 T956L'.+G
ABSA Asia Limited 南非联合亚洲有限公司 &x0TnW"g
absolute change 绝对数值变更 ![P(B0Ct/
absolute expenditure 实际开支 xv#j 593
absolute guideline figure 绝对准则数字 \_I)loPc8
absolute interest 绝对权益 5%Fn^u:
absolute order of discharge 绝对破产解除令
Fzld0p9=
absolute profit margin 绝对利润幅度 Q~w G(0'8
absolute value 实值;绝对值 Mly z><
absolutely vested interest 绝对既得权益 {DXZ}7w:v
absorbed cost 已吸收成本;已分摊成本 A_(+r
absorption 吸收;分摊;合并 @;T#+!
absorption rate 吸收率;摊配率;分摊率 R
vz.ym:F
ACB Finance Limited 亚洲商业财务有限公司 'd.@4 9
acceptable form of reciprocity 合理的互惠条件 ,^+R%7mv
acceptable rate 适当利率;适当汇率 z$BnEd.y=:
acceptance agreement 承兑协议 v20I<!5w
acceptance for honour 参加承兑 ^; V>}08
acceptor 承兑人;接受人;受票人 mZ5K hPvf8
acceptor for honour 参加承兑人 +/>YH-P=
accident insurance 意外保险 M(h H#_$
Accident Insurance Association of Hong Kong 香港意外保险公会 SJ
[@fUxO)
accident insurance scheme 意外保险计划 BWi 7v
accident year basis 意外年度基准 :56lzsWUE<
accommodation 通融;贷款 9-
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accommodation bill 通融票据;空头票据 rIFC#Jd/
accommodation party 汇票代发人 /6+%(f}7l
account balance 帐户余额;帐户结余 ^? {kj{v
account book 帐簿 <9k}CXv2PK
account collected in advance 预收款项 i{FC1tVeL_
account current book 往来帐簿 1uge>o&
account of after-acquired property 事后取得的财产报告 ZesD(
account of defaulter 拖欠帐目 *ckrn>E{h
account payable 应付帐款 {O&liU4
account payee only [A/C payee only] 只可转帐;存入收款人帐户 +81+4{*
account receivable 应收帐款 ][5p.owJse
account receivable report 应收帐款报表 *1)NABp6D
account statement 结单;帐单;会计财务报表 / ?[gB:s
account title 帐户名称;会计科目 ;=9vmQA
accountant's report 会计师报告 {kRC!}
Accountant's Report Rules 会计师报告规则 ^$Io;*N4
accounting and auditing procedure 会计与审计程序;会计与核数程序 9MzkG87J
Accounting Arrangements 《会计安排》 $}UJs <-F
accounting basis 会计基础 *T2&$W|_a
accounting by Official Receiver 破产管理署署长呈交的帐目 F+$@3[Q`N
Accounting Circular 《会计通告》 'TN{8~Gt*
accounting class 会计类别 OO
wA{]gK
accounting date 记帐日期;会计结算日期 O
Ytus7q<
accounting for money 款项核算 A-wxf91+:
Accounting Officer 会计主任 hYZ:" x
accounting period 会计报告期;会计期 !g&B)0u]*
accounting policy 会计政策;会计方针
rU^ghF
accounting practice 会计惯例 !6/IKh`J
accounting principle 会计准则 4"X>_Nt6
accounting record 会计记录
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accounting report 会计报告 ^%X\ }><
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~M^7qO
Accounting Society of China 中国会计学会 rH:X/i;D
accounting statement 会计报表 ~m|?! ]n
accounting system 会计制度;会计系统 ?ZV0
accounting transaction 会计事项;帐务交易 U?^|>cMr
accounting treatment 会计处理 8'xnhV
accounting year 会计年度 :lQjy@J
accretion 增值;添加 wG?kcfu
accrual 应计项目;应累算数目 XXwhs-:o
accrual basis 应计制;权责发生制 ft qW3VW
accrual basis accounting 应计制会计;权责发生制会计 rLVc<595
accrue 应累算;应计 ~0'l,
accrued benefit 应累算利益 udy;Od
t
accrued charges 应计费用 ~ kJpB t7M
accrued cumulative preference share dividend 应累算的累积优先股股息 I64:-P[\
accrued expenses 应累算费用 ?~Ed
n-"Y
accrued interest payable 应付利息;应计未付利息 4$2T zJE
accrued interest receivable 应收利息;应计未收利息 ya
Xa8v'oC
accrued right 累算权益 #
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accruing profit 应累算的利润 {]Iu">*
accumulated fiscal reserve 累积财政储备 <r`Jn49
accumulated profit 累积利润;滚存溢利 842+KLS
accumulated reserve 累积储备 Odtck9L
accumulation of surplus income 累积收益盈余 JI,hy
<3l0
acquired assets 既得资产 *B<I> <'G
acquisition 收购;购置;取得 7%!KAtc
acquisition cost 购置成本 Kcdd=2 [T
acquisition expenses 购置费用 e CUcE(
acquisition of 100% interest 收购全部股权 [=1?CD
acquisition of control 取得控制权 GXK?7S0H
acquisition of fixed assets 购置固定资产 =pOY+S|
acquisition of shell “买壳” `oWjq6
acquisition price 收购价 PW<wjf,rQ
act of God 天灾 RWQW/Gwx
acting partner 执事合伙人 S|4/C
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;Hr@0f
active partner 积极参与的合伙人 .mrRv8>$
active trading 交投活跃 P1 >X5:
actual circulation 实际流通 W}_}<rlF
actual cost 实际成本 K$GXXE`
actual expenditure 实际开支;实际支出 o5XUDDi
actual income 实际入息;实际收入;实际收益 qTMz6D!Q
actual market 现货市场 ^JDV4>S\
actual price 现货价;实际价格 !jq6cND
actual profit 实际利润 /=(FM
actual quotation 实盘;实际价位;实际报价 qWRMwvN{
actual year basis 按实际年度计算 ^ED>{UiNI
actuals 实货 T2; 9
actuarial investigation 精算调查 <sB45sNbU`
actuarial principle 精算原则 Y1+lk^
actuarial report 精算师报告 $rYu
4^
Actuarial Society of Hong Kong 香港精算学会 J5IJy3d
actuarial valuation 精算师估值 #p`7gFl
actuary 精算师 1AV1W_"
ad referendum agreement 暂定协议;有待覆核的协定 6lAo`S\)eX
ad valorem duty 从价税;按值征税 6yM dl~.
ad valorem duty system 从价税制 @BhAFv,7
ad valorem fee 从价费 kDa#yN\
ad valorem tariff 从价关税 GnaVI
additional allowance 额外免税额 F|Ihq^q
additional amount for unexpired risk 未过期风险的额外款额 !I/kz }N@
additional assessable profit 补加应评税利润 :P"Gym
additional assessment 补加评税 2U{RA's
additional commitment 额外承担 *{s[$}uQ
additional commitment vote 额外承担拨款 P`"DepeD
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'Jr*oru
additional dependent parent allowance 供养父母额外免税额 i}"JCqo2
additional provision 额外拨款 Hv*O9!cC
additional stamp duty 附加印花税 :/l
additional tax 补加税罚款;补加税款 e'VXyf
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ScKfr
adjudged bankrupt 被裁定破产 p<19 Jw<
adjudicated bankrupt 裁定破产人 FCJ(D!
adjudication fee 裁定费;评定印花税额手续费;评估契据费 liP{Mu/LO
adjudication of bankruptcy 裁定破产;宣告破产 6
74X)hB
adjudication of insolvency 裁定无力偿还债务 (Z +C
adjusted actual 经调整的实数;调整后的实数 iUB ni&B
adjusted current assets 经调整的流动资产;调整后的流动资产 $?{zV$r1
adjusted figure 经调整的数字;调整后的数额 }!Lr!eALr
adjusted liabilities 经调整的负债;调整后的负债 b7j#a#
adjusted loss 经调整的亏损;调整后的亏损 =oDrN7`,B
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 [1CxMk~"[
adjusted profit 经调整的利润;调整后的利润 ;f~'7RKy!G
adjusted surplus 经调整的盈余额;调整后的盈余额 ?
%ntO]
adjusted value 经调整的价值;调整后的价值 qJj5J;k
adjustment 调整;修订;理算〔保险〕 h--bN*}H2
adjustment centre 调剂中心 Sn&%epi
adjustment lag 调整过程的时间差距;调整时差
Mv=;+?z!
adjustment mechanism 调整机制 \RO Sd
adjustment of loss 亏损调整 Y%@'a~
adjustment process 调整过程;调整程序 v4aGL<SO
adjustment range 调整幅度 ]XyJ7esg
administered exchange rate 受管制汇率 q%9oGYjvQ