A: /($!("b
n ,<`.^
A share A股;甲类股份 _;*|"e@^
abatement of tax 减税;减扣免税额 9A]XuPAlh
ABN AMRO Bank N.V. 荷兰银行 )IIQ{SwQq
above-the-line expenditure 线上项目支出;经常预算支出 {,r7dxI)`
above-the-line receipt 线上项目收入;经常预算收入 mi~BdBv
ABSA Asia Limited 南非联合亚洲有限公司 @&f3zq
absolute change 绝对数值变更 oYWcX9R
absolute expenditure 实际开支 =6#tJgg8
absolute guideline figure 绝对准则数字 ;9cBlthh
absolute interest 绝对权益 p^_E7k<ag
absolute order of discharge 绝对破产解除令 |.D_[QI
absolute profit margin 绝对利润幅度 ?H9F"B$
a
absolute value 实值;绝对值 ag6hhkjA
absolutely vested interest 绝对既得权益 I0\}S [+H
absorbed cost 已吸收成本;已分摊成本 'TPRGX~&
absorption 吸收;分摊;合并 phIEz3Fu/
absorption rate 吸收率;摊配率;分摊率 f3h&K}x
ACB Finance Limited 亚洲商业财务有限公司 R#Z1+&='
acceptable form of reciprocity 合理的互惠条件 PPCZT3c=
acceptable rate 适当利率;适当汇率 q9n0bw^N
acceptance agreement 承兑协议 }`
/wj
acceptance for honour 参加承兑 )2Gp3oD?
acceptor 承兑人;接受人;受票人 A@/DGrZX
acceptor for honour 参加承兑人 am
I$0
accident insurance 意外保险 q?C)
5(
Accident Insurance Association of Hong Kong 香港意外保险公会 ]Y[8|HJ8
accident insurance scheme 意外保险计划 ?
C2 bA5M
accident year basis 意外年度基准 /*GRE#7S
accommodation 通融;贷款 (]BZ8GOx
accommodation bill 通融票据;空头票据 UXB[3SP
accommodation party 汇票代发人 &k3'UN!&Ix
account balance 帐户余额;帐户结余 5 Vm
|/
account book 帐簿 +N
Rn>1]
account collected in advance 预收款项 kP%Hg/f/Ot
account current book 往来帐簿 0y4z`rzTn
account of after-acquired property 事后取得的财产报告 YBgHX [q
account of defaulter 拖欠帐目 NEQcEUd?
account payable 应付帐款 dG{`Jk
account payee only [A/C payee only] 只可转帐;存入收款人帐户 H
3 _7a 9
account receivable 应收帐款 0|X!Uw-Q%_
account receivable report 应收帐款报表 "m]"%MU78
account statement 结单;帐单;会计财务报表 z`uqK!v(K
account title 帐户名称;会计科目 W
NTm
accountant's report 会计师报告 .
FT*K[+ih
Accountant's Report Rules 会计师报告规则 qx5X2@-;:
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^o't&
Accounting Arrangements 《会计安排》 +P6#7.p`Z
accounting basis 会计基础 !l'Az3'J|
accounting by Official Receiver 破产管理署署长呈交的帐目 ]>@;
2%YvY
Accounting Circular 《会计通告》 {jzN
accounting class 会计类别 h
Ia{s)
accounting date 记帐日期;会计结算日期 ?,r bD1
accounting for money 款项核算 iUh_rX9A"
Accounting Officer 会计主任 -"5x? \.{m
accounting period 会计报告期;会计期 zTY|Z@:
accounting policy 会计政策;会计方针 =y7]9SOq
accounting practice 会计惯例 lwLK#_5u
accounting principle 会计准则 1Qf21oN{
accounting record 会计记录 HSx~Fs^J
accounting report 会计报告 =ox#qg.5
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e4NT
Accounting Society of China 中国会计学会 :o$ R@l
accounting statement 会计报表 1$idF
accounting system 会计制度;会计系统 *Rshzv[
accounting transaction 会计事项;帐务交易 (7
Mn%Jp
accounting treatment 会计处理 PK C``+Ki
accounting year 会计年度 MAR
kTxzi
accretion 增值;添加 xy$FS0u
accrual 应计项目;应累算数目 <Q=ES,M
accrual basis 应计制;权责发生制 '2]u{rr~+
accrual basis accounting 应计制会计;权责发生制会计 S$]:3
accrue 应累算;应计 y{ 90A
accrued benefit 应累算利益 tH:ea$A
accrued charges 应计费用 +nd'Uf
accrued cumulative preference share dividend 应累算的累积优先股股息 ~PvW+UMLk
accrued expenses 应累算费用 sVkR7
^KsG
accrued interest payable 应付利息;应计未付利息 >4\V/
I
accrued interest receivable 应收利息;应计未收利息 U=XaI%ZM)
accrued right 累算权益 #
`a-b<uz
accruing profit 应累算的利润 aEdFZ
accumulated fiscal reserve 累积财政储备 #2DH_P
accumulated profit 累积利润;滚存溢利 !U>"H8}dv
accumulated reserve 累积储备
p%IR4f
accumulation of surplus income 累积收益盈余 .mDqZOpf=4
acquired assets 既得资产 ,@='.Qs4g
acquisition 收购;购置;取得 }p t5. 'l
acquisition cost 购置成本 '*>LZo4
acquisition expenses 购置费用 ~B(]0:
acquisition of 100% interest 收购全部股权 TFxb\
acquisition of control 取得控制权 D0i84I`Z%
acquisition of fixed assets 购置固定资产 q22cp&gmX
acquisition of shell “买壳” p{Pa(Z]G
acquisition price 收购价 B<1*p,z
act of God 天灾 ^&&dO*0{
acting partner 执事合伙人 DHt
8 f
active market 买卖活跃的市场;交投畅旺的市场;旺市 CX':nai
active partner 积极参与的合伙人 3N+P~v)T'
active trading 交投活跃 EFql
g9bK
actual circulation 实际流通 4Bx1L+Cg
actual cost 实际成本 JIb<>X,
actual expenditure 实际开支;实际支出 F:pXdU-xf
actual income 实际入息;实际收入;实际收益 r
%0
actual market 现货市场 Ynz^M{9)K
actual price 现货价;实际价格 q'(WIv@
actual profit 实际利润 MVt#n\_BZV
actual quotation 实盘;实际价位;实际报价 ]Jnf.3
actual year basis 按实际年度计算 c;U\nC<Y
actuals 实货 V"$t>pAG
actuarial investigation 精算调查 2Fx<QRz
actuarial principle 精算原则 y^@%Xrs
actuarial report 精算师报告 XOqpys
Actuarial Society of Hong Kong 香港精算学会 sF+0v p
actuarial valuation 精算师估值 LOnhFX
actuary 精算师 a
m<R!(
ad referendum agreement 暂定协议;有待覆核的协定 ynOp7ZN$
ad valorem duty 从价税;按值征税 t C 6 c4j
ad valorem duty system 从价税制 (X!/tw,.
ad valorem fee 从价费 )sV#
b
ad valorem tariff 从价关税 n[4Nu`E9
additional allowance 额外免税额 R1Pnj
additional amount for unexpired risk 未过期风险的额外款额 hsqUiB tc6
additional assessable profit 补加应评税利润 S
OK2{xCG
additional assessment 补加评税 l42m81x"
additional commitment 额外承担 Z}NAH`V`:+
additional commitment vote 额外承担拨款 $,aU"'D
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?G?=,tV
additional dependent parent allowance 供养父母额外免税额 Q`vyDoF
additional provision 额外拨款 r`;C9#jZ
additional stamp duty 附加印花税 IN%>46e`
additional tax 补加税罚款;补加税款 M%B[>pONb7
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 U~H'c
p
adjudged bankrupt 被裁定破产 21o_9=[^
adjudicated bankrupt 裁定破产人 *<Ddn&_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 awkVjyq X
adjudication of bankruptcy 裁定破产;宣告破产 UkqLLzL
adjudication of insolvency 裁定无力偿还债务 gE
,j\M*
adjusted actual 经调整的实数;调整后的实数 COHJJONR
adjusted current assets 经调整的流动资产;调整后的流动资产 Q%eBm
_r;
adjusted figure 经调整的数字;调整后的数额 ~JZLfw
adjusted liabilities 经调整的负债;调整后的负债 q #p)E=$
adjusted loss 经调整的亏损;调整后的亏损 ) F~>
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 Vbj?:29A
adjusted profit 经调整的利润;调整后的利润 O]Kb~jkd
adjusted surplus 经调整的盈余额;调整后的盈余额 p +T&9
adjusted value 经调整的价值;调整后的价值 .R
gfP'M
adjustment 调整;修订;理算〔保险〕 6~!YEuA
adjustment centre 调剂中心 `S~u4+y]
adjustment lag 调整过程的时间差距;调整时差 Qy70/on9
adjustment mechanism 调整机制
9Np0<e3p
adjustment of loss 亏损调整 ^m+W
adjustment process 调整过程;调整程序 f%|S>(
adjustment range 调整幅度 z9'0&G L
administered exchange rate 受管制汇率 q~w;C([k_