A: o%4&1^ Vg
S0Bl?XsD_
A share A股;甲类股份 Top#u
abatement of tax 减税;减扣免税额 < o'7{
ABN AMRO Bank N.V. 荷兰银行 pzt Zb
above-the-line expenditure 线上项目支出;经常预算支出 e&H<lT
above-the-line receipt 线上项目收入;经常预算收入 PFDWC3<
ABSA Asia Limited 南非联合亚洲有限公司 {M)3GsP?
absolute change 绝对数值变更 G"U>fwFuK
absolute expenditure 实际开支 S,"ChR
absolute guideline figure 绝对准则数字 q*RaX
4V
absolute interest 绝对权益 \6`%NhkM_
absolute order of discharge 绝对破产解除令 :d%
-,v
absolute profit margin 绝对利润幅度 Z
|Lh^G
absolute value 实值;绝对值 6t7;}t]t
absolutely vested interest 绝对既得权益 B
GEJiLH
absorbed cost 已吸收成本;已分摊成本 <SC|A|
absorption 吸收;分摊;合并 #a'x)$2;R|
absorption rate 吸收率;摊配率;分摊率 %8}ksl07
ACB Finance Limited 亚洲商业财务有限公司 LG&Q>pt.
acceptable form of reciprocity 合理的互惠条件 -EkDG]my
acceptable rate 适当利率;适当汇率 P2
K>|r
acceptance agreement 承兑协议 G%p!os\>
acceptance for honour 参加承兑 (;2J(GZ:$U
acceptor 承兑人;接受人;受票人 kXZV%mnT7
acceptor for honour 参加承兑人 LHHDt<+B
accident insurance 意外保险 E?m#S
Accident Insurance Association of Hong Kong 香港意外保险公会 1&@wb'MBs.
accident insurance scheme 意外保险计划 YAC zznN
accident year basis 意外年度基准 ,[ J'!NC1
accommodation 通融;贷款 Pu%>j'A
accommodation bill 通融票据;空头票据 8v)~J}[ Bz
accommodation party 汇票代发人 L$TKO,T
account balance 帐户余额;帐户结余 vn%U;}
account book 帐簿 9Pob|UA
account collected in advance 预收款项 <k-@R!K~JC
account current book 往来帐簿 { Sliy'
account of after-acquired property 事后取得的财产报告 eZ.0,A*1B1
account of defaulter 拖欠帐目 <0Egkz3s
account payable 应付帐款 dT,m{[+
account payee only [A/C payee only] 只可转帐;存入收款人帐户 WlQ&Yau
account receivable 应收帐款 FvI0 J
account receivable report 应收帐款报表 ZvnZ}t>?
account statement 结单;帐单;会计财务报表 _@~kYz
account title 帐户名称;会计科目 b1,T!xL
accountant's report 会计师报告 0Li'a{n 2
Accountant's Report Rules 会计师报告规则 J|2Hqd
accounting and auditing procedure 会计与审计程序;会计与核数程序 <j8&u/Za~'
Accounting Arrangements 《会计安排》 ETWmeMN
accounting basis 会计基础 L%s4snE
accounting by Official Receiver 破产管理署署长呈交的帐目 a@=36gx)
Accounting Circular 《会计通告》 Fx88R!
accounting class 会计类别 SiuO99'nV
accounting date 记帐日期;会计结算日期 Mevyj;1t
accounting for money 款项核算 _F|_C5A
Accounting Officer 会计主任 KGE-RK
accounting period 会计报告期;会计期 hzPB~obC
accounting policy 会计政策;会计方针 `1d`9AS2g
accounting practice 会计惯例 ]BQWA
accounting principle 会计准则 zR JKIm
accounting record 会计记录 4\'81"ei
accounting report 会计报告 =|5bhwU]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &CeF^
Accounting Society of China 中国会计学会 ~
%YTJS
accounting statement 会计报表 !q6V@&
accounting system 会计制度;会计系统 b} U&bFl
accounting transaction 会计事项;帐务交易 K^qUlyv
accounting treatment 会计处理 cA*X$j6
accounting year 会计年度 M Xt +
accretion 增值;添加 6!Ji>h.Ak
accrual 应计项目;应累算数目 .'2gJ"?,
accrual basis 应计制;权责发生制 Lz>{FOR
accrual basis accounting 应计制会计;权责发生制会计 +i_f.Ipp
accrue 应累算;应计 bZ22O"F
accrued benefit 应累算利益
59NWyi4i
accrued charges 应计费用 M>H^<N}'A
accrued cumulative preference share dividend 应累算的累积优先股股息 ~CdseSo9
accrued expenses 应累算费用 6k=Wt7C
accrued interest payable 应付利息;应计未付利息 FZ.z'3I
accrued interest receivable 应收利息;应计未收利息 J'^$|/Q
accrued right 累算权益 Y./}z
CT
accruing profit 应累算的利润 rRG\:<a
accumulated fiscal reserve 累积财政储备 "T1#*"{j
accumulated profit 累积利润;滚存溢利 N9h@1'>
accumulated reserve 累积储备 6p]R)K>wS
accumulation of surplus income 累积收益盈余 @?cXa: tX
acquired assets 既得资产 t5
v)6|
acquisition 收购;购置;取得 )E~\H+FP6
acquisition cost 购置成本 ?NzeP?g
acquisition expenses 购置费用 i~s9Ot
acquisition of 100% interest 收购全部股权 yY-t4WeXP
acquisition of control 取得控制权 {f-/,g~
acquisition of fixed assets 购置固定资产 'W2$wN+P
acquisition of shell “买壳” Sfa
m=.l
acquisition price 收购价 2c`=S5
act of God 天灾 ihY^~
acting partner 执事合伙人 bOIM0<(h
active market 买卖活跃的市场;交投畅旺的市场;旺市 +:Q/<^Z
active partner 积极参与的合伙人 I;.E}k
active trading 交投活跃 Sq8Q*
actual circulation 实际流通 u{nWjqrM*5
actual cost 实际成本 iK:qPrk-
actual expenditure 实际开支;实际支出 eh7r'DmAR
actual income 实际入息;实际收入;实际收益 #~-&&S4a.J
actual market 现货市场 ~0r.3KTl"Y
actual price 现货价;实际价格 ^8*SCM_A
actual profit 实际利润 ;OCI.S8
actual quotation 实盘;实际价位;实际报价 ~+iJpW
actual year basis 按实际年度计算 {UC<I.5X
actuals 实货 BRzWZq%r3
actuarial investigation 精算调查 -/2$P
actuarial principle 精算原则 X*yp=qI
actuarial report 精算师报告 =RE_Urt:
Actuarial Society of Hong Kong 香港精算学会 o@` E.4
actuarial valuation 精算师估值 glX2L~
actuary 精算师 =y]b|"s~2
ad referendum agreement 暂定协议;有待覆核的协定 ^Ro
du
ad valorem duty 从价税;按值征税 H^1 a3L]
ad valorem duty system 从价税制 2bxMIr
ad valorem fee 从价费 !vp!\Zj7o
ad valorem tariff 从价关税 QuRg(K%:
additional allowance 额外免税额 e^_@^(||!6
additional amount for unexpired risk 未过期风险的额外款额 0THAI
additional assessable profit 补加应评税利润 lR2;g:&H
additional assessment 补加评税 s@[t5R
additional commitment 额外承担 TY[d%rMm
additional commitment vote 额外承担拨款 ~teW1lMu(
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n)!_HNc9
additional dependent parent allowance 供养父母额外免税额 3U.qN0]
additional provision 额外拨款 GE+csnA2
additional stamp duty 附加印花税 Z3~*R7G8>
additional tax 补加税罚款;补加税款 iT9Ex9RL
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &b")`p&K
adjudged bankrupt 被裁定破产 Jl4XE%0
adjudicated bankrupt 裁定破产人 #TwE??ms
adjudication fee 裁定费;评定印花税额手续费;评估契据费 LA %al @
adjudication of bankruptcy 裁定破产;宣告破产 +ENW=N
adjudication of insolvency 裁定无力偿还债务 2.2a2.I1
adjusted actual 经调整的实数;调整后的实数 pyJOEL]1F
adjusted current assets 经调整的流动资产;调整后的流动资产 0F'UFn>{
adjusted figure 经调整的数字;调整后的数额 d;:&3r|X
adjusted liabilities 经调整的负债;调整后的负债 5T3>fw2G
adjusted loss 经调整的亏损;调整后的亏损 >683 4e
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ZDJWd=E
adjusted profit 经调整的利润;调整后的利润 "$
cT*}br
adjusted surplus 经调整的盈余额;调整后的盈余额 KrG6z#)Uz
adjusted value 经调整的价值;调整后的价值 }V,M0b>
adjustment 调整;修订;理算〔保险〕 je3n'^m
adjustment centre 调剂中心 +p6\R;_E
adjustment lag 调整过程的时间差距;调整时差 .(]1PKW
adjustment mechanism 调整机制 B2WX#/lgd
adjustment of loss 亏损调整 l:,UN07s
adjustment process 调整过程;调整程序 U (7P X`1
adjustment range 调整幅度 c7!`d.{90
administered exchange rate 受管制汇率 P]{.e UB@c