A: a|Io)Qhr
* $~H=4t
A share A股;甲类股份 u.u
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abatement of tax 减税;减扣免税额 G0Q}
1
ABN AMRO Bank N.V. 荷兰银行 r~&"D#)sy
above-the-line expenditure 线上项目支出;经常预算支出 QV,X> !Nz
above-the-line receipt 线上项目收入;经常预算收入 9JYrP6I!_
ABSA Asia Limited 南非联合亚洲有限公司 Y&!M#7/'J3
absolute change 绝对数值变更 MB06=N
absolute expenditure 实际开支 C8 9c2
absolute guideline figure 绝对准则数字 +LuGjDn0
absolute interest 绝对权益 +[Cdd{2
absolute order of discharge 绝对破产解除令 D/uGL
t~D(
absolute profit margin 绝对利润幅度 FKRO0%M4}Z
absolute value 实值;绝对值 &7"a.&*9xX
absolutely vested interest 绝对既得权益 =@q 9,H
absorbed cost 已吸收成本;已分摊成本 |:BKexjHL
absorption 吸收;分摊;合并 \n$s5i-
absorption rate 吸收率;摊配率;分摊率 dfl| 6R
ACB Finance Limited 亚洲商业财务有限公司 91d@/z
acceptable form of reciprocity 合理的互惠条件 F9@,T8I
acceptable rate 适当利率;适当汇率 03$-U0.;-
acceptance agreement 承兑协议 &
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acceptance for honour 参加承兑 VO r*YB&
acceptor 承兑人;接受人;受票人 y=7WnQc
acceptor for honour 参加承兑人 ]wFKXZeK
accident insurance 意外保险 ^L#\z7
Accident Insurance Association of Hong Kong 香港意外保险公会 (WZKqt)S"o
accident insurance scheme 意外保险计划 v'gP,UO-%D
accident year basis 意外年度基准 RP 'VEJ
accommodation 通融;贷款 D#Fe\8!l
accommodation bill 通融票据;空头票据 tl9=u-D13@
accommodation party 汇票代发人 NsDJq{
account balance 帐户余额;帐户结余 `2`Nu:r^
account book 帐簿 DID&fj9m
account collected in advance 预收款项 {,EOSta
account current book 往来帐簿 $.{CA-~%[
account of after-acquired property 事后取得的财产报告 FdwT
account of defaulter 拖欠帐目 <{!^
account payable 应付帐款 wgfy; #
account payee only [A/C payee only] 只可转帐;存入收款人帐户 e[_W( v
account receivable 应收帐款 C$Pe<C#
account receivable report 应收帐款报表 H^_]' ~.
account statement 结单;帐单;会计财务报表 !_0kn6S5
account title 帐户名称;会计科目 o"J>MAD
accountant's report 会计师报告 hDaI@_86
Accountant's Report Rules 会计师报告规则 Q -;ltJ
accounting and auditing procedure 会计与审计程序;会计与核数程序 9
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Accounting Arrangements 《会计安排》 R-nC+)^
accounting basis 会计基础 6!P];3&o\A
accounting by Official Receiver 破产管理署署长呈交的帐目 vQf'lEFk
Accounting Circular 《会计通告》 y\0<f `v6
accounting class 会计类别 AdBF$nn[
accounting date 记帐日期;会计结算日期 @gzm4
accounting for money 款项核算 eBi
P\
Accounting Officer 会计主任 [)UF@Sq4+Q
accounting period 会计报告期;会计期 gEC*JbA.3
accounting policy 会计政策;会计方针 Y^5X>
accounting practice 会计惯例 SjgF&LD
accounting principle 会计准则 09?n5x!6
accounting record 会计记录 DCS$d1
accounting report 会计报告 C {.{>M
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _\yrR.HIa
Accounting Society of China 中国会计学会 bDd$79@m
accounting statement 会计报表 VesW7m*z
accounting system 会计制度;会计系统 2y;
|6`
accounting transaction 会计事项;帐务交易 pl62mp!
accounting treatment 会计处理 !g:UkU\J
accounting year 会计年度 DDxNqVVt4
accretion 增值;添加 N,v4SIC@
accrual 应计项目;应累算数目 aIaydu+ \
accrual basis 应计制;权责发生制 'TclH80
accrual basis accounting 应计制会计;权责发生制会计 f:iK5g
accrue 应累算;应计 cGSoAK
accrued benefit 应累算利益 9HMW!DSK`
accrued charges 应计费用 _i [.5
accrued cumulative preference share dividend 应累算的累积优先股股息 tV2SX7N
accrued expenses 应累算费用 etF?,^)h=g
accrued interest payable 应付利息;应计未付利息 Fs_,RXW"
accrued interest receivable 应收利息;应计未收利息 $4.mRS97g
accrued right 累算权益 FI@2KM
accruing profit 应累算的利润 /_~b~3
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accumulated fiscal reserve 累积财政储备 a(CZGIB
accumulated profit 累积利润;滚存溢利 4f,D3e%T|
accumulated reserve 累积储备 %8iA0t+
accumulation of surplus income 累积收益盈余 -,jJ{Y~
acquired assets 既得资产 k f~71G+
acquisition 收购;购置;取得 L^PZ\OC
acquisition cost 购置成本 }%k,PYe/
acquisition expenses 购置费用 Yjz'lWg
acquisition of 100% interest 收购全部股权 0@a6r=`el
acquisition of control 取得控制权 g3{)AX[Uy
acquisition of fixed assets 购置固定资产 Re?sopg0r
acquisition of shell “买壳” sQW$P9s
c
acquisition price 收购价 'R6D+Vk/
act of God 天灾 Z5~dU{XsT
acting partner 执事合伙人 <x@\3{{U
active market 买卖活跃的市场;交投畅旺的市场;旺市 jeb<qi>
active partner 积极参与的合伙人 E&0A W{
active trading 交投活跃 g#FqjE|mx
actual circulation 实际流通 u&l2s&i
actual cost 实际成本 n`f},.NM|
actual expenditure 实际开支;实际支出 Y.rHl4
actual income 实际入息;实际收入;实际收益 xXO& -v{
actual market 现货市场 xD#PM |I
actual price 现货价;实际价格 G}i\UXFE
actual profit 实际利润 q|2{W.P5qi
actual quotation 实盘;实际价位;实际报价 AF
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actual year basis 按实际年度计算
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actuals 实货 {B|U8j[
actuarial investigation 精算调查 "d'xT/l
"
actuarial principle 精算原则 MnFem $ @
actuarial report 精算师报告 r5[om$|*
Actuarial Society of Hong Kong 香港精算学会 `h5HA-ud
actuarial valuation 精算师估值 *sf9(%j
actuary 精算师 GN{\ccej
ad referendum agreement 暂定协议;有待覆核的协定 h./cs'&
ad valorem duty 从价税;按值征税 [a;lYsOsJ
ad valorem duty system 从价税制 t&SJ!>7_c
ad valorem fee 从价费 d%9I*Qo0,
ad valorem tariff 从价关税 P&| =
additional allowance 额外免税额 9<<$uf.B
additional amount for unexpired risk 未过期风险的额外款额 [K13Jy+
additional assessable profit 补加应评税利润 ,)V*xpp
additional assessment 补加评税 (d993~|h
additional commitment 额外承担 5WP[-J)
additional commitment vote 额外承担拨款 'N=' B<^;%
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6N.mSnp
additional dependent parent allowance 供养父母额外免税额 7|zt'.56[
additional provision 额外拨款 =B1t?("
additional stamp duty 附加印花税 5`oor86
additional tax 补加税罚款;补加税款 &.kg8|s{
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?>q=Nf^ Q.
adjudged bankrupt 被裁定破产 MS^,h>KI
adjudicated bankrupt 裁定破产人 [k-7Kq
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &g,K5at
adjudication of bankruptcy 裁定破产;宣告破产 cv:nlq)
adjudication of insolvency 裁定无力偿还债务 }3:TPW5S
adjusted actual 经调整的实数;调整后的实数 2 T{PIJg3
adjusted current assets 经调整的流动资产;调整后的流动资产 SfJ/(q
adjusted figure 经调整的数字;调整后的数额 f]T1:N*t
adjusted liabilities 经调整的负债;调整后的负债 HAo8]?J
adjusted loss 经调整的亏损;调整后的亏损 2 )RW*Qu;+
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 o)}b Fw
adjusted profit 经调整的利润;调整后的利润 F&lc8
adjusted surplus 经调整的盈余额;调整后的盈余额 %9mB4Fc6b)
adjusted value 经调整的价值;调整后的价值 !::k\}DS
adjustment 调整;修订;理算〔保险〕 {KwLcSn
adjustment centre 调剂中心 MBcOIy[&A
adjustment lag 调整过程的时间差距;调整时差 ^ bM;C_<$f
adjustment mechanism 调整机制 (]1le|+
adjustment of loss 亏损调整 AG}'
W
adjustment process 调整过程;调整程序 .NjdkHYR
adjustment range 调整幅度 }J`{g/
administered exchange rate 受管制汇率 ~R)w
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