A: ,80qwN,
8A}w}h
A share A股;甲类股份 /%9D$\
abatement of tax 减税;减扣免税额 >_P7 k5Y^
ABN AMRO Bank N.V. 荷兰银行
4s nL((
above-the-line expenditure 线上项目支出;经常预算支出 fyPpzA0
above-the-line receipt 线上项目收入;经常预算收入 HQ
~`ha.
ABSA Asia Limited 南非联合亚洲有限公司 ,d n9tY3
absolute change 绝对数值变更 occ^bq
absolute expenditure 实际开支 sm5\> L3V
absolute guideline figure 绝对准则数字 $X8(OS5d'
absolute interest 绝对权益 >c%OnA,3
absolute order of discharge 绝对破产解除令 exw~SvT3
absolute profit margin 绝对利润幅度 1ael{
b!
absolute value 实值;绝对值 ~Q"3#4l
absolutely vested interest 绝对既得权益 |niYN7 17
absorbed cost 已吸收成本;已分摊成本 [
qt
hn[3
absorption 吸收;分摊;合并 RY'f%c
absorption rate 吸收率;摊配率;分摊率 eznt "Rr2
ACB Finance Limited 亚洲商业财务有限公司 3~Od2nk(x
acceptable form of reciprocity 合理的互惠条件 `v3WJ>Q!N?
acceptable rate 适当利率;适当汇率 F8M&.TE_3
acceptance agreement 承兑协议 vdw5T&Q{{C
acceptance for honour 参加承兑 ^Gt&c_gH
acceptor 承兑人;接受人;受票人 w>Iw&US
acceptor for honour 参加承兑人 v+uq
accident insurance 意外保险 pSp/Qpb-B
Accident Insurance Association of Hong Kong 香港意外保险公会 %jz]s4u$5j
accident insurance scheme 意外保险计划 >)*'w!
accident year basis 意外年度基准 1=(jpy
accommodation 通融;贷款 bA}9He1
accommodation bill 通融票据;空头票据 eygmh aE
accommodation party 汇票代发人 r/zuo6"5
account balance 帐户余额;帐户结余 Y,Dd}an
account book 帐簿 O 4zD
>O
account collected in advance 预收款项 Q
^X
account current book 往来帐簿 K
;\~otR^
account of after-acquired property 事后取得的财产报告 yO*~)ALb+
account of defaulter 拖欠帐目 _DsA<SJ]
account payable 应付帐款 EdFCaW}""
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,5oe8\uz
account receivable 应收帐款 Ie{98
account receivable report 应收帐款报表 abiZ"?(
account statement 结单;帐单;会计财务报表 +GCN63nX
account title 帐户名称;会计科目 nZZNx
accountant's report 会计师报告 xIu#
Accountant's Report Rules 会计师报告规则 8*7t1$
accounting and auditing procedure 会计与审计程序;会计与核数程序 wK OljE6d
Accounting Arrangements 《会计安排》 ~hK7(K
accounting basis 会计基础 G8=2=/ !
accounting by Official Receiver 破产管理署署长呈交的帐目 <
kyT{[e+6
Accounting Circular 《会计通告》 3FRz&FS:j
accounting class 会计类别 iUSP+iC,
accounting date 记帐日期;会计结算日期 Uytq,3Gj6
accounting for money 款项核算 _M'WTe
Accounting Officer 会计主任 MzjV>.
accounting period 会计报告期;会计期 ^X-3YhJ4U
accounting policy 会计政策;会计方针 nOq?Q
accounting practice 会计惯例 |vW(;j6
accounting principle 会计准则 gc(Gc vdB\
accounting record 会计记录 y/=:F=H@w
accounting report 会计报告 qLrvKoEX2
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %Aaf86pkp
Accounting Society of China 中国会计学会 =k.:XblEe[
accounting statement 会计报表 DUH\/<^g
accounting system 会计制度;会计系统 tGt/=~n9
accounting transaction 会计事项;帐务交易 EmrUzaGD
accounting treatment 会计处理 aAM!;3j]B`
accounting year 会计年度 \H(r }D$u<
accretion 增值;添加 ?88k`T'EI
accrual 应计项目;应累算数目 VB>KT(n-b
accrual basis 应计制;权责发生制 kc*zP=
accrual basis accounting 应计制会计;权责发生制会计 t~5m[C[`w
accrue 应累算;应计 O-m=<Fk>
D
accrued benefit 应累算利益 oh*Hzb
accrued charges 应计费用 YywiY).]@
accrued cumulative preference share dividend 应累算的累积优先股股息 4I7B
#{
accrued expenses 应累算费用 u#(&
R"6
accrued interest payable 应付利息;应计未付利息 W|@7I@@$"
accrued interest receivable 应收利息;应计未收利息 G!]%xFwYa
accrued right 累算权益 vTnrSNdSE
accruing profit 应累算的利润 t][U`1>i
accumulated fiscal reserve 累积财政储备 <Q57}[$*)
accumulated profit 累积利润;滚存溢利 )ph**g
accumulated reserve 累积储备 6P,vGmR
accumulation of surplus income 累积收益盈余 2P
\k;T(
acquired assets 既得资产 Xjb 4dip
acquisition 收购;购置;取得 s|er+-'
acquisition cost 购置成本 BR&T,x/d
acquisition expenses 购置费用 !LGnh
acquisition of 100% interest 收购全部股权 MmIVTf4
acquisition of control 取得控制权 )-qWcf?
acquisition of fixed assets 购置固定资产 1Yr&E_5/
acquisition of shell “买壳” ~bm
VpoI
acquisition price 收购价 K6u
Z4 m;
act of God 天灾 7JC^+rk
acting partner 执事合伙人 sb1Zm*m6
active market 买卖活跃的市场;交投畅旺的市场;旺市 By3y.}'Ub9
active partner 积极参与的合伙人 P:~Xaz\F
active trading 交投活跃 T6/d[SH>
actual circulation 实际流通 +f5|qbX/\
actual cost 实际成本 h
bZ]DRg
actual expenditure 实际开支;实际支出 z-9@K<`H
actual income 实际入息;实际收入;实际收益 7CKpt.Sz6
actual market 现货市场 B #o/3
actual price 现货价;实际价格 bxxazsj^
actual profit 实际利润 LwPZR E#
actual quotation 实盘;实际价位;实际报价 }Iyr u3M][
actual year basis 按实际年度计算 ^Rel-=Z$B
actuals 实货 l ~bjNhk
actuarial investigation 精算调查 OO7
sj@
actuarial principle 精算原则 8`\^wG$W
actuarial report 精算师报告 C-wwQbdG/
Actuarial Society of Hong Kong 香港精算学会 N+)gYb6h
actuarial valuation 精算师估值 +&AKDVmx
actuary 精算师 w)Rtt 9
ad referendum agreement 暂定协议;有待覆核的协定 4[\$3t.L
ad valorem duty 从价税;按值征税 sObH#/l`
ad valorem duty system 从价税制 `zRE $O
ad valorem fee 从价费 D)kh"cK*1
ad valorem tariff 从价关税 KBUClx?
additional allowance 额外免税额 C]X:@^Hy
additional amount for unexpired risk 未过期风险的额外款额 FWi c/
7
additional assessable profit 补加应评税利润 8|
-j]
additional assessment 补加评税 XwZ~pY ~
additional commitment 额外承担 M-#OPj*
additional commitment vote 额外承担拨款 E$u9Jbe
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t^8ii
additional dependent parent allowance 供养父母额外免税额 0n FEPMO
additional provision 额外拨款 %1Ex{H hb
additional stamp duty 附加印花税 ym\AVRO{
additional tax 补加税罚款;补加税款 ;-aF\}D@n
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 L9lN AiOH
adjudged bankrupt 被裁定破产 k!&G; 6O-
adjudicated bankrupt 裁定破产人 y_s^dQe
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2&e2/KEWR
adjudication of bankruptcy 裁定破产;宣告破产 >DFpL$oP
adjudication of insolvency 裁定无力偿还债务 Lc&L
F*
adjusted actual 经调整的实数;调整后的实数 +%O_xqq
adjusted current assets 经调整的流动资产;调整后的流动资产 t:N
YsL
adjusted figure 经调整的数字;调整后的数额 . J/x@
adjusted liabilities 经调整的负债;调整后的负债 +*I'!)T^B
adjusted loss 经调整的亏损;调整后的亏损 U~;Rzoe)q*
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 *Ce8(
"v,
adjusted profit 经调整的利润;调整后的利润 xJ-(]cO'
adjusted surplus 经调整的盈余额;调整后的盈余额 `[OJ)tHE
adjusted value 经调整的价值;调整后的价值 |b
BA0.yS
adjustment 调整;修订;理算〔保险〕 uG5RE
adjustment centre 调剂中心 >A]U.C
adjustment lag 调整过程的时间差距;调整时差 )A@
}
mIs"
adjustment mechanism 调整机制 qD/GYqvm
adjustment of loss 亏损调整 Q3@MRR^tY
adjustment process 调整过程;调整程序 )2nx5"
adjustment range 调整幅度 8!R +wy
administered exchange rate 受管制汇率 Z+gG.|"k