A: (!m6>m2
/J"fbBX
wY
A share A股;甲类股份 a`9pHH:7Q
abatement of tax 减税;减扣免税额 *E>R1bJ8
ABN AMRO Bank N.V. 荷兰银行 r4K_Wp
above-the-line expenditure 线上项目支出;经常预算支出 %Y/;jCY
above-the-line receipt 线上项目收入;经常预算收入 1W.oRD&8j/
ABSA Asia Limited 南非联合亚洲有限公司 c#?~1@=
absolute change 绝对数值变更 ]p4?nT@]
absolute expenditure 实际开支 L|D9+u L
absolute guideline figure 绝对准则数字 Z9h4 pd
absolute interest 绝对权益 c9@3=6S/
absolute order of discharge 绝对破产解除令 <tO@dI$~>
absolute profit margin 绝对利润幅度 9%R"(X)
absolute value 实值;绝对值 T.QJ#vKO0
absolutely vested interest 绝对既得权益 t0xE
absorbed cost 已吸收成本;已分摊成本 q$H@W.f
absorption 吸收;分摊;合并 O\oRM2^u}
absorption rate 吸收率;摊配率;分摊率 sAjUX.c
ACB Finance Limited 亚洲商业财务有限公司 7[L%j;)bw
acceptable form of reciprocity 合理的互惠条件 G.N`
acceptable rate 适当利率;适当汇率 4S+E%b|)
acceptance agreement 承兑协议 SY.koW
acceptance for honour 参加承兑 h1B_*L
acceptor 承兑人;接受人;受票人 18kWnF]n=
acceptor for honour 参加承兑人 PxW
H
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accident insurance 意外保险 AU}|o0Ur
Accident Insurance Association of Hong Kong 香港意外保险公会 ^G5 fs'd
accident insurance scheme 意外保险计划 ())_4
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accident year basis 意外年度基准 #;1RStb:zj
accommodation 通融;贷款 ?#doH,
accommodation bill 通融票据;空头票据 V%t_,AT
accommodation party 汇票代发人 fS8Pi,!
account balance 帐户余额;帐户结余 VD!PF'
account book 帐簿 X=Y(,ZR(&
account collected in advance 预收款项 :: GW
account current book 往来帐簿 B'O1dRj&6
account of after-acquired property 事后取得的财产报告 9qzHy}A
account of defaulter 拖欠帐目 gC%$)4-:
account payable 应付帐款 F7=\*U
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E+ XR[p
account receivable 应收帐款 <)J@
7@!P
account receivable report 应收帐款报表 -EU=R_yg
account statement 结单;帐单;会计财务报表 ;_ 1Rk&o!
account title 帐户名称;会计科目 ]|Ie E!6
accountant's report 会计师报告 )$pqe|,
Accountant's Report Rules 会计师报告规则 m<;MOS
accounting and auditing procedure 会计与审计程序;会计与核数程序 P= E10
Accounting Arrangements 《会计安排》 d;3f80Kd*
accounting basis 会计基础 ,WoB)V.{(
accounting by Official Receiver 破产管理署署长呈交的帐目 Y_XRf8Sw
Accounting Circular 《会计通告》 nkN2Bqt$
accounting class 会计类别 sP9{tk2K
accounting date 记帐日期;会计结算日期 Un+- T
accounting for money 款项核算 ^|!\IzDp
Accounting Officer 会计主任 pJo4&Ff
accounting period 会计报告期;会计期 @P=n{-pIW
accounting policy 会计政策;会计方针 UpiZd/K
accounting practice 会计惯例 ds2xl7jg
accounting principle 会计准则 &u) qw}
accounting record 会计记录 mEb`ET|
accounting report 会计报告 h,/3}
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,[_)BM
Accounting Society of China 中国会计学会 Fvnf;']q
accounting statement 会计报表 -l"8L;`
accounting system 会计制度;会计系统 .Rb4zLYL*w
accounting transaction 会计事项;帐务交易 Idj
Z2)$
accounting treatment 会计处理 !:_krLB<
accounting year 会计年度 gaU^l73,C
accretion 增值;添加 e&mTaCLG
accrual 应计项目;应累算数目 xKT;1(Mk
accrual basis 应计制;权责发生制 ?
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=4
accrual basis accounting 应计制会计;权责发生制会计 :1
9s=0
accrue 应累算;应计 G+3uY25y
accrued benefit 应累算利益 Aq$o&t
accrued charges 应计费用 4i29nq^n
accrued cumulative preference share dividend 应累算的累积优先股股息 h`tf!M D]
accrued expenses 应累算费用 eI-FJ/CJ
accrued interest payable 应付利息;应计未付利息 0U2dNLc
accrued interest receivable 应收利息;应计未收利息 7=A @P
accrued right 累算权益 ]go
.IfH
accruing profit 应累算的利润 3 "|A5>Vo
accumulated fiscal reserve 累积财政储备 V* ,u;*
accumulated profit 累积利润;滚存溢利 H_l>L9/\
accumulated reserve 累积储备 `K2vG`c
accumulation of surplus income 累积收益盈余 v1NFz>Hx
acquired assets 既得资产 8nSw7:z
acquisition 收购;购置;取得 Gl T/JZ9
acquisition cost 购置成本 En8L1$_
acquisition expenses 购置费用 RS7J~Q
acquisition of 100% interest 收购全部股权 ?CpM.{{s
acquisition of control 取得控制权 ~ }G#ys\1
acquisition of fixed assets 购置固定资产 H
.sfM
acquisition of shell “买壳” 'f.5hX(Y
acquisition price 收购价 r6+IJxUd
act of God 天灾 t.7_7`bin~
acting partner 执事合伙人 1n $
active market 买卖活跃的市场;交投畅旺的市场;旺市 7.
eiM!7g
active partner 积极参与的合伙人 ><)fK5x
active trading 交投活跃 Wk/Il^YG
actual circulation 实际流通 z)*\njYe
actual cost 实际成本 M
!rw!,g
actual expenditure 实际开支;实际支出 1a#R7
chl
actual income 实际入息;实际收入;实际收益 EmV Z
qW
actual market 现货市场 tQ2S*]"f
actual price 现货价;实际价格 R1:7]z0B
actual profit 实际利润 WjBtL52
actual quotation 实盘;实际价位;实际报价 cdfnM% `>\
actual year basis 按实际年度计算 B=i%Z_r]w
actuals 实货 * \tR
actuarial investigation 精算调查 qh wl
actuarial principle 精算原则 ~A>-tn}O
actuarial report 精算师报告 \&s$?r
Actuarial Society of Hong Kong 香港精算学会 M[&p[
P@
actuarial valuation 精算师估值 35SL*zS@-
actuary 精算师 XP@&I[J3sI
ad referendum agreement 暂定协议;有待覆核的协定 S^@#%>
ad valorem duty 从价税;按值征税 3>^S6h}o
ad valorem duty system 从价税制 \H/}|^+@
ad valorem fee 从价费 \Xg`@JrTM
ad valorem tariff 从价关税 oeG?2!Zh
additional allowance 额外免税额 xT8!X5;
additional amount for unexpired risk 未过期风险的额外款额 ze#ncnMo
additional assessable profit 补加应评税利润 (/J %Huy
additional assessment 补加评税 Q".p5(<
additional commitment 额外承担 zXeBUbVi
additional commitment vote 额外承担拨款 x1QL!MB
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2!Pwg0%2
additional dependent parent allowance 供养父母额外免税额 1++ Fs
additional provision 额外拨款 d#HN'(2t
additional stamp duty 附加印花税 l,E4h-$
additional tax 补加税罚款;补加税款 z-h7v5i"
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 vg[zRWh8
adjudged bankrupt 被裁定破产 hhr>nuA
adjudicated bankrupt 裁定破产人 j!?bE3r~
adjudication fee 裁定费;评定印花税额手续费;评估契据费 boIFN;Aq"
adjudication of bankruptcy 裁定破产;宣告破产
8"x\kSMb
adjudication of insolvency 裁定无力偿还债务 ;0E[ ;
L!
adjusted actual 经调整的实数;调整后的实数 wW'.bqA
adjusted current assets 经调整的流动资产;调整后的流动资产 7, :l\t
adjusted figure 经调整的数字;调整后的数额 (7}Zh|@W
adjusted liabilities 经调整的负债;调整后的负债 O>arCr=H
adjusted loss 经调整的亏损;调整后的亏损 wRE2rsXoU
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
d>1#|
adjusted profit 经调整的利润;调整后的利润 K
U;m.{
adjusted surplus 经调整的盈余额;调整后的盈余额 IS }U2d,W
adjusted value 经调整的价值;调整后的价值 o%73M!-
adjustment 调整;修订;理算〔保险〕 R&1xZFj
adjustment centre 调剂中心 -<q@0IYyi
adjustment lag 调整过程的时间差距;调整时差 [[8h*[:
adjustment mechanism 调整机制 q3Y49d
adjustment of loss 亏损调整 FGRG?d4?h
adjustment process 调整过程;调整程序 ZvW&%*k=
adjustment range 调整幅度 <p8>"~R
administered exchange rate 受管制汇率 ~DK=&hCd!