A: RM2<%$
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A share A股;甲类股份 ZujPk-
abatement of tax 减税;减扣免税额 e-vwve
ABN AMRO Bank N.V. 荷兰银行 z)$X/v
above-the-line expenditure 线上项目支出;经常预算支出 \
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above-the-line receipt 线上项目收入;经常预算收入 `em}vdY
ABSA Asia Limited 南非联合亚洲有限公司 6`$HBX%.K
absolute change 绝对数值变更 8t3,}}TJ
absolute expenditure 实际开支 [43:E*\$
absolute guideline figure 绝对准则数字 P~Cx#`#(V
absolute interest 绝对权益 fN4d^0&
absolute order of discharge 绝对破产解除令 _G]f
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absolute profit margin 绝对利润幅度 I8=p_Ie
absolute value 实值;绝对值 RGrra<
absolutely vested interest 绝对既得权益 Cnp\2Fu/
absorbed cost 已吸收成本;已分摊成本 fz
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absorption 吸收;分摊;合并 Ra%" +=
absorption rate 吸收率;摊配率;分摊率 gp
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ACB Finance Limited 亚洲商业财务有限公司 /Q
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acceptable form of reciprocity 合理的互惠条件 \%fl`+`
acceptable rate 适当利率;适当汇率 0Q]@T@F.
acceptance agreement 承兑协议 uZ}=x3B
acceptance for honour 参加承兑 |y+<|fb,a
acceptor 承兑人;接受人;受票人 nZ>8r
acceptor for honour 参加承兑人 Kt
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accident insurance 意外保险 WJ)( *1
Accident Insurance Association of Hong Kong 香港意外保险公会
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accident insurance scheme 意外保险计划 >U/m/H'
accident year basis 意外年度基准 x|
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accommodation 通融;贷款 ~s_n\r&23
accommodation bill 通融票据;空头票据 qF9z@a
accommodation party 汇票代发人 yEm[C(gZ
account balance 帐户余额;帐户结余 7`,A]":;
account book 帐簿 ,1-n=eTQ
account collected in advance 预收款项 Sl@$
account current book 往来帐簿 +r0ItqkM
account of after-acquired property 事后取得的财产报告 vMBF7Jfx
account of defaulter 拖欠帐目 M~ =Bln5
account payable 应付帐款 (+Ia:
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 $2l<X KT-
account receivable 应收帐款 i}C9
account receivable report 应收帐款报表 *uJcB|KX
account statement 结单;帐单;会计财务报表 o#wDA0T
account title 帐户名称;会计科目 BJzNh>-#=
accountant's report 会计师报告 ESdjDg$[u
Accountant's Report Rules 会计师报告规则
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accounting and auditing procedure 会计与审计程序;会计与核数程序 Q2wEt
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Accounting Arrangements 《会计安排》 g]B!
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accounting basis 会计基础 y%* hHnGd
accounting by Official Receiver 破产管理署署长呈交的帐目 7s#,.(s
Accounting Circular 《会计通告》 lCmT
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accounting class 会计类别 >>}4b2U
accounting date 记帐日期;会计结算日期 e
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accounting for money 款项核算
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Accounting Officer 会计主任 o[C,fh,$
accounting period 会计报告期;会计期 #:E}Eby/6I
accounting policy 会计政策;会计方针 B&J;yla6`d
accounting practice 会计惯例 DIx!S
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accounting principle 会计准则 TiiMX
accounting record 会计记录 9b
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accounting report 会计报告 y7[D9Zv
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <=m@Sg{o
Accounting Society of China 中国会计学会 X%iiz
accounting statement 会计报表 v6r,2Va/
accounting system 会计制度;会计系统 yht|0mZV
accounting transaction 会计事项;帐务交易 fB~BVYi
accounting treatment 会计处理 N%8O9Dp8;
accounting year 会计年度 )n8(U%q$
accretion 增值;添加 !j"r} c`
accrual 应计项目;应累算数目 tbbZGyg5b
accrual basis 应计制;权责发生制 AcF6p)@_
accrual basis accounting 应计制会计;权责发生制会计 3LT[?C]H$
accrue 应累算;应计 >hg?!jMjrr
accrued benefit 应累算利益 1Yj ^N"=
accrued charges 应计费用 yXg #<H6V
accrued cumulative preference share dividend 应累算的累积优先股股息 UPs7{We W
accrued expenses 应累算费用 U-uBz4Gha
accrued interest payable 应付利息;应计未付利息 N_#QS}H
accrued interest receivable 应收利息;应计未收利息 &O0@)jIV
accrued right 累算权益 DEmU},<S
accruing profit 应累算的利润 xiv1y4(%
accumulated fiscal reserve 累积财政储备 5v&mK 5zZ
accumulated profit 累积利润;滚存溢利 `/WX!4eR,
accumulated reserve 累积储备 $w,&h:.p
accumulation of surplus income 累积收益盈余 1
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acquired assets 既得资产 BT?)-wS
acquisition 收购;购置;取得 %!_okf
acquisition cost 购置成本 &~ =q1?
acquisition expenses 购置费用 a>1_|QB.
acquisition of 100% interest 收购全部股权 _0Mt*]L }
acquisition of control 取得控制权 gQXB=ywF
acquisition of fixed assets 购置固定资产 51:NL[[6
acquisition of shell “买壳” r!DUsE
acquisition price 收购价 <+0TN]?
act of God 天灾 s,KE,$5F
acting partner 执事合伙人 La$*)qD,
active market 买卖活跃的市场;交投畅旺的市场;旺市 (`z`ni
active partner 积极参与的合伙人 xMck A<E
active trading 交投活跃 y]dA<d?u
actual circulation 实际流通 (<|NerwD
actual cost 实际成本 T@V<J'
actual expenditure 实际开支;实际支出 FQc8j:'
actual income 实际入息;实际收入;实际收益 Ygwej2
actual market 现货市场 N~<H`
actual price 现货价;实际价格 Ne6]?\Z
actual profit 实际利润 6g
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actual quotation 实盘;实际价位;实际报价 hrLPyV:
actual year basis 按实际年度计算 $j ZU(<4,
actuals 实货 2m$\]\kCUv
actuarial investigation 精算调查
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actuarial principle 精算原则 uif1)y`Q$C
actuarial report 精算师报告 })zYo 7
Actuarial Society of Hong Kong 香港精算学会 5e>
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actuarial valuation 精算师估值 "mBX$t'gb
actuary 精算师 ^U[c:Rz
ad referendum agreement 暂定协议;有待覆核的协定 =3~u.iq$
ad valorem duty 从价税;按值征税 j?5s/
ad valorem duty system 从价税制 4tv}5llSG
ad valorem fee 从价费 #M9rt~4
ad valorem tariff 从价关税 ?8{x/y:
additional allowance 额外免税额 ^xB=d S~
additional amount for unexpired risk 未过期风险的额外款额 "JHdF&
additional assessable profit 补加应评税利润 WfnBWSA2T
additional assessment 补加评税 F_Pv\?35z
additional commitment 额外承担 82mKI+9&"
additional commitment vote 额外承担拨款 WH@CH4WM
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,qo"i7c{:
additional dependent parent allowance 供养父母额外免税额 _[eAA4h
additional provision 额外拨款 yXuc<m
additional stamp duty 附加印花税 4P1<Zi+<
additional tax 补加税罚款;补加税款 y@\R$`0J
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Rds_Cd C
adjudged bankrupt 被裁定破产 0N" VOEvG
adjudicated bankrupt 裁定破产人 ;QRnZqSv
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g~>g])
adjudication of bankruptcy 裁定破产;宣告破产 Xup"gYTZQ
adjudication of insolvency 裁定无力偿还债务 %xa.{`}`U
adjusted actual 经调整的实数;调整后的实数 u{Z
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adjusted current assets 经调整的流动资产;调整后的流动资产 -F7GUB6B
adjusted figure 经调整的数字;调整后的数额 v>e%5[F
adjusted liabilities 经调整的负债;调整后的负债 e:&+m `OSH
adjusted loss 经调整的亏损;调整后的亏损 C`p)S`d
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 W.B;Dy,Y
adjusted profit 经调整的利润;调整后的利润 sYt\3/yL'
adjusted surplus 经调整的盈余额;调整后的盈余额 QT!!
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adjusted value 经调整的价值;调整后的价值 ~E]ct F
adjustment 调整;修订;理算〔保险〕 &zGf`Zi6*%
adjustment centre 调剂中心 Z9TUaMhF
adjustment lag 调整过程的时间差距;调整时差 Sr9)i8x{
adjustment mechanism 调整机制
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adjustment of loss 亏损调整 R F)Qsa
adjustment process 调整过程;调整程序 1;e"3x"
adjustment range 调整幅度 =V)88@W
administered exchange rate 受管制汇率 , Ww\C