A: k7
j.VpN9
@T:J<,
A share A股;甲类股份 lV$CBS
abatement of tax 减税;减扣免税额 @<`V q
ABN AMRO Bank N.V. 荷兰银行 z%#-2&i
above-the-line expenditure 线上项目支出;经常预算支出 g9fYt&
above-the-line receipt 线上项目收入;经常预算收入 *ow`}Q
ABSA Asia Limited 南非联合亚洲有限公司 Q6D>(H#"0
absolute change 绝对数值变更 D, Gv nfY
absolute expenditure 实际开支 b
b.UtoPz
absolute guideline figure 绝对准则数字 %P D}VF/Y
absolute interest 绝对权益 HNCu:$Wr@
absolute order of discharge 绝对破产解除令 S~)`{
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absolute profit margin 绝对利润幅度 V:>r6
absolute value 实值;绝对值 "{ \xBX~oM
absolutely vested interest 绝对既得权益 ;!G#Y
Oe
absorbed cost 已吸收成本;已分摊成本 3n)$\aBE
absorption 吸收;分摊;合并 ]tf`[bINP
absorption rate 吸收率;摊配率;分摊率 |'z24 :8
ACB Finance Limited 亚洲商业财务有限公司 } C:i0Q
acceptable form of reciprocity 合理的互惠条件 1DcX$b
acceptable rate 适当利率;适当汇率 J]#rh5um
acceptance agreement 承兑协议 v?
O
Ud^
acceptance for honour 参加承兑 /Ry%K4$
acceptor 承兑人;接受人;受票人 oyr b.lu/
acceptor for honour 参加承兑人 Hqs!L`oW)
accident insurance 意外保险 }79O[&
Accident Insurance Association of Hong Kong 香港意外保险公会 #4./>}G
accident insurance scheme 意外保险计划 _ xTpW
accident year basis 意外年度基准 Vjs'|%P7
accommodation 通融;贷款 }dpTR9j=
accommodation bill 通融票据;空头票据 =yz"
xWH
accommodation party 汇票代发人 AH :uG#
account balance 帐户余额;帐户结余 tjt^R$[ @
account book 帐簿 jU~ x^Y
account collected in advance 预收款项 2]Il:>n,
account current book 往来帐簿 H`'a|Y
account of after-acquired property 事后取得的财产报告 LRts
W(A/
account of defaulter 拖欠帐目 `FQ]ad Fz
account payable 应付帐款 _dRB=bl"O
account payee only [A/C payee only] 只可转帐;存入收款人帐户 pZ}B/j
account receivable 应收帐款 g4b#U\D@)/
account receivable report 应收帐款报表 3qn_9f ]
account statement 结单;帐单;会计财务报表 r5N TTc
account title 帐户名称;会计科目 z=) m6\
accountant's report 会计师报告 Ak,JPzT
Accountant's Report Rules 会计师报告规则 C#nT@;VO5
accounting and auditing procedure 会计与审计程序;会计与核数程序 /AADFa
Accounting Arrangements 《会计安排》 cM3B5Lp
accounting basis 会计基础 >h)kbsSU0z
accounting by Official Receiver 破产管理署署长呈交的帐目 J@2wPKh?Yp
Accounting Circular 《会计通告》 tE_n>~Zs
accounting class 会计类别 g(9* !g
accounting date 记帐日期;会计结算日期 Y
(bB7tR
accounting for money 款项核算 hPSMPbI
Accounting Officer 会计主任 (_"Zbw%cJy
accounting period 会计报告期;会计期 IycZ\^5 *-
accounting policy 会计政策;会计方针
n0T|U
accounting practice 会计惯例 ;b*qunJ3L
accounting principle 会计准则 +/Y2\s
accounting record 会计记录 tp}/>gU!
accounting report 会计报告 @,GL&$Y:W
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x<M::")5!V
Accounting Society of China 中国会计学会 _%=CW'
B
accounting statement 会计报表 vRe X7
accounting system 会计制度;会计系统 !5(DU~S*@S
accounting transaction 会计事项;帐务交易 o+&Om~W
accounting treatment 会计处理 R|$AcNp
accounting year 会计年度 #55
:qc>m
accretion 增值;添加 On}1&!{1]
accrual 应计项目;应累算数目 F`m}RL]g
accrual basis 应计制;权责发生制 Mq)]2>"v
accrual basis accounting 应计制会计;权责发生制会计
j!>P7 8
accrue 应累算;应计 W/bW=.d
Jd
accrued benefit 应累算利益 T2S_>
#."l
accrued charges 应计费用 _*6]4\;
accrued cumulative preference share dividend 应累算的累积优先股股息 / Qd` ?
accrued expenses 应累算费用 H" `'d
accrued interest payable 应付利息;应计未付利息 4h@,hY1#
accrued interest receivable 应收利息;应计未收利息 dh7`eAMY
accrued right 累算权益 tngB;9c+w
accruing profit 应累算的利润
M,_
$s,
accumulated fiscal reserve 累积财政储备 sdZ$3oE.
accumulated profit 累积利润;滚存溢利 k\.9iI'6
accumulated reserve 累积储备 `
= O
accumulation of surplus income 累积收益盈余 =
yZq]g6Q
acquired assets 既得资产 RB+Jp
acquisition 收购;购置;取得 6!"wiM"]
acquisition cost 购置成本 V^n6~O
acquisition expenses 购置费用 rL1yq|]I
acquisition of 100% interest 收购全部股权 (cOe*>L;
acquisition of control 取得控制权 dT*Yv`
h
acquisition of fixed assets 购置固定资产 ?-<lIFFh
acquisition of shell “买壳” }
7
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acquisition price 收购价 ]"Uzn
act of God 天灾 ]|tg`*l!>
acting partner 执事合伙人 $ ubU"
active market 买卖活跃的市场;交投畅旺的市场;旺市 {\D&*
active partner 积极参与的合伙人 0fXMY-$I
active trading 交投活跃 |-}.Y(y
actual circulation 实际流通 W+#Q>^ Q>
actual cost 实际成本 `^SRg_rH=`
actual expenditure 实际开支;实际支出 S[3"?$3S
actual income 实际入息;实际收入;实际收益 7j\^h2
actual market 现货市场 ?I6rW JcQ6
actual price 现货价;实际价格 YUEyGhkMV{
actual profit 实际利润 PiKP.
actual quotation 实盘;实际价位;实际报价 aYaEy(m
actual year basis 按实际年度计算 9)1Ye
actuals 实货
d j\Z}[
actuarial investigation 精算调查 " _2k3
actuarial principle 精算原则 vd[7Pxe
actuarial report 精算师报告 bwXeEA@{
Actuarial Society of Hong Kong 香港精算学会 /ovVS6Ai
actuarial valuation 精算师估值 6XW
NJb
actuary 精算师 '-%1ILK$3r
ad referendum agreement 暂定协议;有待覆核的协定 ML905n u
ad valorem duty 从价税;按值征税 q-<DYVG+
ad valorem duty system 从价税制 7x6M]1F
ad valorem fee 从价费 6i[Ts0H%<!
ad valorem tariff 从价关税 *yRsFC{,
additional allowance 额外免税额 $o?U=
additional amount for unexpired risk 未过期风险的额外款额 ae sk.
additional assessable profit 补加应评税利润 XG.[C>
additional assessment 补加评税 0qJ (RB
additional commitment 额外承担 6h>#;M
additional commitment vote 额外承担拨款 {oqbV#/&
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9-c3@>v
additional dependent parent allowance 供养父母额外免税额 o4kLgY !Q
additional provision 额外拨款
=Pl@+RgK+
additional stamp duty 附加印花税 [j0[c9.p[
additional tax 补加税罚款;补加税款 qS+;u`s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y{hg4|\
adjudged bankrupt 被裁定破产 k\ #;
adjudicated bankrupt 裁定破产人 58s-RO6
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >8(i;)(3
adjudication of bankruptcy 裁定破产;宣告破产 U9:)qvMXe
adjudication of insolvency 裁定无力偿还债务 SCcvU4`o
adjusted actual 经调整的实数;调整后的实数 GJ*IH9YR
adjusted current assets 经调整的流动资产;调整后的流动资产 }pMVl
adjusted figure 经调整的数字;调整后的数额 Dds-;9
adjusted liabilities 经调整的负债;调整后的负债 UN.;w3`Oc
adjusted loss 经调整的亏损;调整后的亏损 P?h1nxm`'
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 0A)0Zw
adjusted profit 经调整的利润;调整后的利润 vdq=F|&
adjusted surplus 经调整的盈余额;调整后的盈余额 0P5VbDv$r7
adjusted value 经调整的价值;调整后的价值 27D*FItc
adjustment 调整;修订;理算〔保险〕 ,-AF8BP
adjustment centre 调剂中心 jhm3:;Z
adjustment lag 调整过程的时间差距;调整时差 TRm#H$
adjustment mechanism 调整机制 MV" n{1B
adjustment of loss 亏损调整 s?EQ
adjustment process 调整过程;调整程序 ynIC (t
adjustment range 调整幅度 9!_,A d;3
administered exchange rate 受管制汇率 7~XC_Yc1