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A share A股;甲类股份 8bIP"!=*W
abatement of tax 减税;减扣免税额 {o=?@ $6C
ABN AMRO Bank N.V. 荷兰银行 ARk(\,h
above-the-line expenditure 线上项目支出;经常预算支出 +vBi7#&
above-the-line receipt 线上项目收入;经常预算收入 5/meH[R\M
ABSA Asia Limited 南非联合亚洲有限公司 S;|:ci<[=
absolute change 绝对数值变更
(3#PKfY+
absolute expenditure 实际开支 ys[Li.s:
absolute guideline figure 绝对准则数字 R.~[$G!
absolute interest 绝对权益 e#"h@kZP
absolute order of discharge 绝对破产解除令 jr6_|(0
i6
absolute profit margin 绝对利润幅度 K1&
QAXyP
absolute value 实值;绝对值 dP5x]'"x
absolutely vested interest 绝对既得权益 F3tps
jQ
absorbed cost 已吸收成本;已分摊成本 %)ho<z:7U
absorption 吸收;分摊;合并 Dg&84,bv^
absorption rate 吸收率;摊配率;分摊率 H;H=8'
ACB Finance Limited 亚洲商业财务有限公司 Z>[7#;;
acceptable form of reciprocity 合理的互惠条件 T1LYJ]5
acceptable rate 适当利率;适当汇率 \2SbW7"/;P
acceptance agreement 承兑协议 Hbm 4oYN
acceptance for honour 参加承兑 L@}PW)#
acceptor 承兑人;接受人;受票人 9}573M
acceptor for honour 参加承兑人 _fAgp_)
accident insurance 意外保险 v4$/LUJZp
Accident Insurance Association of Hong Kong 香港意外保险公会 g=*jKSZ
accident insurance scheme 意外保险计划 $a(-r-_Fi]
accident year basis 意外年度基准 @"@a70WHk
accommodation 通融;贷款 h
><Sp*z_V
accommodation bill 通融票据;空头票据 60D36b(
accommodation party 汇票代发人
]hl*6
account balance 帐户余额;帐户结余 fi+}hGj(r
account book 帐簿 Y.:R-|W
account collected in advance 预收款项 QY\k3hiq
n
account current book 往来帐簿 C2
N+X
(
account of after-acquired property 事后取得的财产报告 <izQ]\kL
account of defaulter 拖欠帐目 #&
3,T1i`
account payable 应付帐款 i"{O~[
account payee only [A/C payee only] 只可转帐;存入收款人帐户
c-Lz luWi
account receivable 应收帐款 ,75)
account receivable report 应收帐款报表 @d75X Y Ku
account statement 结单;帐单;会计财务报表 }Zhe%M=}G
account title 帐户名称;会计科目 UaT%tv>}8#
accountant's report 会计师报告 T j$'B[cv
Accountant's Report Rules 会计师报告规则 rb*|0ST
accounting and auditing procedure 会计与审计程序;会计与核数程序 o)`PSw=
Accounting Arrangements 《会计安排》 g \mE
accounting basis 会计基础 1? >P3C
accounting by Official Receiver 破产管理署署长呈交的帐目 R@e'=z[%1
Accounting Circular 《会计通告》 1.hWgW DP
accounting class 会计类别 )G[byBa
accounting date 记帐日期;会计结算日期 2YD\KXDo
accounting for money 款项核算 {U4!sJSl1
Accounting Officer 会计主任 w.qtSW6M+
accounting period 会计报告期;会计期 9A.RD`fg
accounting policy 会计政策;会计方针
;vn0%g
accounting practice 会计惯例 !MbzFs~
accounting principle 会计准则 JsEJ6!1
accounting record 会计记录 Vl^(K_`(
accounting report 会计报告 2e48L677-
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Sp`l>BL
Accounting Society of China 中国会计学会 eJDZ|$
accounting statement 会计报表 |vI*S5kn6A
accounting system 会计制度;会计系统 U(&c@
u%
accounting transaction 会计事项;帐务交易 2"/MM2s
accounting treatment 会计处理 r]B8\5|<d
accounting year 会计年度 -I<
>Ab
accretion 增值;添加 6BE,L
accrual 应计项目;应累算数目 n#_B4UqW%
accrual basis 应计制;权责发生制 ,67Q!/O
accrual basis accounting 应计制会计;权责发生制会计 *k?:k78L
accrue 应累算;应计 -4Qub{Uym
accrued benefit 应累算利益 d^=BXCoC
accrued charges 应计费用 u?').c4
accrued cumulative preference share dividend 应累算的累积优先股股息 Ee>VA_ss
accrued expenses 应累算费用 }\_.Mg^y
accrued interest payable 应付利息;应计未付利息 ?%kgfw@)
accrued interest receivable 应收利息;应计未收利息 bG;fwgAr
accrued right 累算权益 kHM Jh~
accruing profit 应累算的利润 *v<f#hB"
accumulated fiscal reserve 累积财政储备 \!KE_7HRu
accumulated profit 累积利润;滚存溢利 7>hcvML
accumulated reserve 累积储备 t}t(fJHY`
accumulation of surplus income 累积收益盈余 B-I4(w($
acquired assets 既得资产 (leX` SN0u
acquisition 收购;购置;取得 r6<;bO(
acquisition cost 购置成本 Bfb~<rs[
acquisition expenses 购置费用 vu0Ql1
acquisition of 100% interest 收购全部股权 {i;,Io7W
acquisition of control 取得控制权 "1o{mvCkR
acquisition of fixed assets 购置固定资产 !z?
acquisition of shell “买壳” 4P{|
H
acquisition price 收购价 5Ds[?
act of God 天灾 I| TNo-!$
acting partner 执事合伙人 U1`5P!ov
active market 买卖活跃的市场;交投畅旺的市场;旺市 q~`hn(S
active partner 积极参与的合伙人 !$)reaS
active trading 交投活跃 Upz)iOqLi
actual circulation 实际流通 4KPnV+h"b
actual cost 实际成本 FvT&nb{
actual expenditure 实际开支;实际支出
e=]SIR()`
actual income 实际入息;实际收入;实际收益 ss^a=?~
actual market 现货市场 ]2zM~
actual price 现货价;实际价格 M1jT+
actual profit 实际利润 .jRI
$vm
actual quotation 实盘;实际价位;实际报价 "&L8d(ZuA
actual year basis 按实际年度计算 fy+5i^{=
actuals 实货 0nc(2Bi
actuarial investigation 精算调查 w4
yrAj
2
actuarial principle 精算原则 H3wJ5-q(
actuarial report 精算师报告
lKbWQ>
Actuarial Society of Hong Kong 香港精算学会 ,fjY|ip
actuarial valuation 精算师估值 Lf_Y4a#
actuary 精算师 =OufafZb
ad referendum agreement 暂定协议;有待覆核的协定 ~cU1
/CW8
ad valorem duty 从价税;按值征税 rgy
I:F.
ad valorem duty system 从价税制 YNr5*P1
ad valorem fee 从价费 E}wT5t;u
ad valorem tariff 从价关税 Mo/R+\u+Y
additional allowance 额外免税额 We6eAP /Z
additional amount for unexpired risk 未过期风险的额外款额 zC50 @S3|
additional assessable profit 补加应评税利润 e;i 6C%DB
additional assessment 补加评税 ]*dYX=6
additional commitment 额外承担 k?=1q[RQH
additional commitment vote 额外承担拨款 @$slGY
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /gAT@
Vx
additional dependent parent allowance 供养父母额外免税额 AKk=XAG W
additional provision 额外拨款 p22AH%
additional stamp duty 附加印花税 D:`Q\za
additional tax 补加税罚款;补加税款 e'b*_Ps'
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @9^
OHRZX
adjudged bankrupt 被裁定破产 r8"2C#
adjudicated bankrupt 裁定破产人 D5gj*/"
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |JkfAnrN$I
adjudication of bankruptcy 裁定破产;宣告破产 MlTC?Rp#
adjudication of insolvency 裁定无力偿还债务 coC
T]<
adjusted actual 经调整的实数;调整后的实数 Kebr>t8^
adjusted current assets 经调整的流动资产;调整后的流动资产 %g:Q?
adjusted figure 经调整的数字;调整后的数额 j_C"O,WS
adjusted liabilities 经调整的负债;调整后的负债 QN*|_H@h
adjusted loss 经调整的亏损;调整后的亏损 Gf8 ^nfr
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 <^s31.&p
adjusted profit 经调整的利润;调整后的利润 Y:CX RU6eD
adjusted surplus 经调整的盈余额;调整后的盈余额 F{mUxo#T
adjusted value 经调整的价值;调整后的价值 5V 2ZAYV
adjustment 调整;修订;理算〔保险〕 (iKJ~bJ
adjustment centre 调剂中心 t
R51Pw
adjustment lag 调整过程的时间差距;调整时差 _l{~O
adjustment mechanism 调整机制 2l?^\9&
adjustment of loss 亏损调整 kq| !{_
adjustment process 调整过程;调整程序 GVhqNy
adjustment range 调整幅度 Z9:
administered exchange rate 受管制汇率 ;gBR~W