A: BYr_Lz|T
MfNpQ: ]c\
A share A股;甲类股份 e}](6"t`5
abatement of tax 减税;减扣免税额 f 74%YY
ABN AMRO Bank N.V. 荷兰银行 0gv3v@QO
above-the-line expenditure 线上项目支出;经常预算支出 J3lG"Ww
above-the-line receipt 线上项目收入;经常预算收入 X ]pR,\B
ABSA Asia Limited 南非联合亚洲有限公司 8u:v:>D.'
absolute change 绝对数值变更 `Ct'/h{
absolute expenditure 实际开支 <4l.s
absolute guideline figure 绝对准则数字 JK(`6qB>(6
absolute interest 绝对权益 qEK4I}Q-=
absolute order of discharge 绝对破产解除令 $,; ;u:-
absolute profit margin 绝对利润幅度 (E"&UC[
absolute value 实值;绝对值 teq^xTUF[
absolutely vested interest 绝对既得权益 8m/FKO (r
absorbed cost 已吸收成本;已分摊成本 ;Ch+X$m9
absorption 吸收;分摊;合并 Nl=m'4@`
absorption rate 吸收率;摊配率;分摊率 -!'Oy%a#
ACB Finance Limited 亚洲商业财务有限公司 PmPyb>HK=P
acceptable form of reciprocity 合理的互惠条件 ibZt2@GB)I
acceptable rate 适当利率;适当汇率 t-*VsPy
acceptance agreement 承兑协议 Tsm)&$JI8
acceptance for honour 参加承兑 9atjK4+o
acceptor 承兑人;接受人;受票人 ]^yV`
Z8
acceptor for honour 参加承兑人 !F0rd9
accident insurance 意外保险 _XH4;uGg
Accident Insurance Association of Hong Kong 香港意外保险公会 7gVh!rm
accident insurance scheme 意外保险计划 G8^0^@o
accident year basis 意外年度基准 nV!2Dfd
accommodation 通融;贷款 msA' 5>
accommodation bill 通融票据;空头票据 LPq*ZZK
accommodation party 汇票代发人 Cbgj@4H
account balance 帐户余额;帐户结余 L\/u}]dPQ
account book 帐簿 (*Gi~?-
account collected in advance 预收款项 A0cM(w{7_
account current book 往来帐簿 ULp)T`P
account of after-acquired property 事后取得的财产报告 d'N(w7-Y
account of defaulter 拖欠帐目 8N=%X-R%
account payable 应付帐款 f
pv= P
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]k[Q]:q
account receivable 应收帐款 s
jL*I
account receivable report 应收帐款报表 m!HC -[<
account statement 结单;帐单;会计财务报表 8Zcol$XS'
account title 帐户名称;会计科目 wFK:Dp_^
accountant's report 会计师报告
nuf@}W>y
Accountant's Report Rules 会计师报告规则 ?o2;SY(-
accounting and auditing procedure 会计与审计程序;会计与核数程序 c[(yU#@
Accounting Arrangements 《会计安排》 V+qFT3?-
accounting basis 会计基础 -kG3k> by_
accounting by Official Receiver 破产管理署署长呈交的帐目 b\SXZN)Be
Accounting Circular 《会计通告》 VqcBwJ!?p
accounting class 会计类别 /~H[= Pf
accounting date 记帐日期;会计结算日期 %/{IssCR7
accounting for money 款项核算 D+|
K%_Qq
Accounting Officer 会计主任 RpHpMtvNo/
accounting period 会计报告期;会计期 >X;xIyRL
accounting policy 会计政策;会计方针 6@"Vqm|HD
accounting practice 会计惯例 lTa1pp
Zw
accounting principle 会计准则 U>/<6Wd
accounting record 会计记录 @rPI$ia1~
accounting report 会计报告 W0VA'W
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ((Vj]I%
;
Accounting Society of China 中国会计学会 AkxH
accounting statement 会计报表 Jn@Z8%B@Z
accounting system 会计制度;会计系统 +\+Uz!YS
accounting transaction 会计事项;帐务交易 e(?:g@]-r
accounting treatment 会计处理 6!4';2Q
accounting year 会计年度 9T8|y]0F
accretion 增值;添加 T$: >*
accrual 应计项目;应累算数目 fUb1/-}
accrual basis 应计制;权责发生制 Wr]O
accrual basis accounting 应计制会计;权责发生制会计 IkSX\*
accrue 应累算;应计 U8 Z~Y}29
accrued benefit 应累算利益 Kg4QT/0VA
accrued charges 应计费用 s9uL<$,'
accrued cumulative preference share dividend 应累算的累积优先股股息 cDfx)sL
accrued expenses 应累算费用 T&?w"T2y
accrued interest payable 应付利息;应计未付利息 /yLzDCKn
accrued interest receivable 应收利息;应计未收利息 +n@f'a">
accrued right 累算权益 Zw2jezP@t
accruing profit 应累算的利润 D~cW
]2
accumulated fiscal reserve 累积财政储备 [?;`x&y~y
accumulated profit 累积利润;滚存溢利 ^Ku\l #B
accumulated reserve 累积储备 G1kDM.L
accumulation of surplus income 累积收益盈余 ZrFr`L5F;
acquired assets 既得资产 C>AcK#-x,{
acquisition 收购;购置;取得 MinbE13?U
acquisition cost 购置成本 [_j6cj]
acquisition expenses 购置费用 a`DWpc~
acquisition of 100% interest 收购全部股权 [m~b[ZwES
acquisition of control 取得控制权 smQ4CLJ
acquisition of fixed assets 购置固定资产 \BLp-B1s
acquisition of shell “买壳” `Ac:f5a
acquisition price 收购价 E|Q{]&$;Z"
act of God 天灾 ZH\0=l)
acting partner 执事合伙人 %_
>Tcm=
active market 买卖活跃的市场;交投畅旺的市场;旺市 66/Z\H^d
active partner 积极参与的合伙人 |a%B|CX
active trading 交投活跃 9X!ET!
actual circulation 实际流通 9~=gwP
actual cost 实际成本 Vre=%bGw
actual expenditure 实际开支;实际支出 U?^OD
actual income 实际入息;实际收入;实际收益
JRD8Lz]Q3
actual market 现货市场 k69kv9v@J
actual price 现货价;实际价格 a[q84[
OQ
actual profit 实际利润 :*#rRQ>t
actual quotation 实盘;实际价位;实际报价 |pBMrN+is
actual year basis 按实际年度计算 ,g%o
actuals 实货 h5x*NM1Ih
actuarial investigation 精算调查 |Mt&p#y
actuarial principle 精算原则 ]y.Rg{iv
actuarial report 精算师报告 q1H~
|1
Actuarial Society of Hong Kong 香港精算学会 P= e4lF.
actuarial valuation 精算师估值 j+
$M?Z^
actuary 精算师 S)+CTVVE
ad referendum agreement 暂定协议;有待覆核的协定 it~Z|$
ad valorem duty 从价税;按值征税 +a #lofhv
ad valorem duty system 从价税制 q1STRYb
ad valorem fee 从价费 vT%qILTrQf
ad valorem tariff 从价关税 h(_P9E[g
additional allowance 额外免税额 -H`\?
R
additional amount for unexpired risk 未过期风险的额外款额 `n6/ A
)
additional assessable profit 补加应评税利润 CF\R<rF<VS
additional assessment 补加评税 "2%>M
additional commitment 额外承担 `{DG;J03[
additional commitment vote 额外承担拨款 mqdOu{kQ
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c!mG1lwD.
additional dependent parent allowance 供养父母额外免税额 F%Kp9I*
additional provision 额外拨款 21ViHV
additional stamp duty 附加印花税 Z{} n8b*
additional tax 补加税罚款;补加税款 J,RDTXqn
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )AJ=an||5
adjudged bankrupt 被裁定破产 cI3 y
adjudicated bankrupt 裁定破产人 -xz|ayn
adjudication fee 裁定费;评定印花税额手续费;评估契据费 eI0F!Yon
adjudication of bankruptcy 裁定破产;宣告破产 ]dq5hkjpU
adjudication of insolvency 裁定无力偿还债务 inZi3@h)T
adjusted actual 经调整的实数;调整后的实数 7RD$=?o O'
adjusted current assets 经调整的流动资产;调整后的流动资产 2yvVeo&3
adjusted figure 经调整的数字;调整后的数额 6ga5^6W
adjusted liabilities 经调整的负债;调整后的负债 3|zgDA
adjusted loss 经调整的亏损;调整后的亏损 oKRFd_r +
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 Vg{Zv4+t
adjusted profit 经调整的利润;调整后的利润 -3` "E%9
adjusted surplus 经调整的盈余额;调整后的盈余额 _|X7
n~
adjusted value 经调整的价值;调整后的价值 F;pQ \Y
adjustment 调整;修订;理算〔保险〕 D;
jK/2
adjustment centre 调剂中心 '#A:.P
adjustment lag 调整过程的时间差距;调整时差 IfMpY;ow=
adjustment mechanism 调整机制 %&tb9_T)d
adjustment of loss 亏损调整 Fo
m>'g*
adjustment process 调整过程;调整程序 %kq ^]S2O
adjustment range 调整幅度 g,=^'D
administered exchange rate 受管制汇率 \-c#jo.$8