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A share A股;甲类股份 2 uuI_9 "^
abatement of tax 减税;减扣免税额 oL?[9aww
ABN AMRO Bank N.V. 荷兰银行 [h"#Gwb=;
above-the-line expenditure 线上项目支出;经常预算支出 ?gZJ v
above-the-line receipt 线上项目收入;经常预算收入 5<0d2bK$
ABSA Asia Limited 南非联合亚洲有限公司 P<+y%g(({
absolute change 绝对数值变更 O_}ZSB8"
absolute expenditure 实际开支 dU!`aPL?
absolute guideline figure 绝对准则数字 <9za!.(zu
absolute interest 绝对权益 Y>OL2g
absolute order of discharge 绝对破产解除令 r 5$(
absolute profit margin 绝对利润幅度 >;E[XG^
absolute value 实值;绝对值 F[aow$",+}
absolutely vested interest 绝对既得权益 >)Ih[0~M
absorbed cost 已吸收成本;已分摊成本 >z=_V|^$
absorption 吸收;分摊;合并 |
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absorption rate 吸收率;摊配率;分摊率 G5^gwG+
ACB Finance Limited 亚洲商业财务有限公司 Y~RZf /`
acceptable form of reciprocity 合理的互惠条件 WA);Z=
acceptable rate 适当利率;适当汇率 ~cE; k@
acceptance agreement 承兑协议 +n1jP<[<N
acceptance for honour 参加承兑 %9_wDfw~
acceptor 承兑人;接受人;受票人 >.R6\>N%
acceptor for honour 参加承兑人 3YY<2<
accident insurance 意外保险 )p.+39]{2
Accident Insurance Association of Hong Kong 香港意外保险公会 +B*8$^,V)
accident insurance scheme 意外保险计划 FV[6">;g
accident year basis 意外年度基准 o]NL_SM_
accommodation 通融;贷款 `_2#t1`u
accommodation bill 通融票据;空头票据 ]Ll<
accommodation party 汇票代发人 *
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account balance 帐户余额;帐户结余 J
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account book 帐簿 Q:LyD!at
account collected in advance 预收款项 @5gZK[?|I
account current book 往来帐簿 h6*=Fn7C
account of after-acquired property 事后取得的财产报告 ;qI5GQ {
account of defaulter 拖欠帐目 ivdw1g|)h
account payable 应付帐款 oz}p]l7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?Az pb}#
account receivable 应收帐款 qa ![oMKc
account receivable report 应收帐款报表 l<<G".?
account statement 结单;帐单;会计财务报表 ?KxI|os
account title 帐户名称;会计科目 "?j|;p@!>
accountant's report 会计师报告 ixJUq o
Accountant's Report Rules 会计师报告规则 Ow\9vf6H
accounting and auditing procedure 会计与审计程序;会计与核数程序 F"a^`E&
Accounting Arrangements 《会计安排》 @4:cn
accounting basis 会计基础 ~A0E4UJgq
accounting by Official Receiver 破产管理署署长呈交的帐目 YQR*?/?a
Accounting Circular 《会计通告》 3)f=Z2U>
accounting class 会计类别 XEqg%f
accounting date 记帐日期;会计结算日期 ]\nG1+ta
accounting for money 款项核算 $ql-"BB
Accounting Officer 会计主任 ;{|a~e?Y
accounting period 会计报告期;会计期 |-7<?aw"
accounting policy 会计政策;会计方针 *jWU8.W
accounting practice 会计惯例
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accounting principle 会计准则 l,/q#)5[
accounting record 会计记录 ^v3+w"2
accounting report 会计报告 )!dELS\ix
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $52Te3n
Accounting Society of China 中国会计学会 Zn3iLAPBX
accounting statement 会计报表 @];#4O
accounting system 会计制度;会计系统 [Hdk=p
accounting transaction 会计事项;帐务交易 ^&uWAQohL
accounting treatment 会计处理 (2@b ,w^
accounting year 会计年度 ilK8V4k<T)
accretion 增值;添加 +
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accrual 应计项目;应累算数目 Rn{q/h
accrual basis 应计制;权责发生制 yh_s(
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accrual basis accounting 应计制会计;权责发生制会计 EpGe'S
accrue 应累算;应计 {s8''+Q#(-
accrued benefit 应累算利益 wrG*1+r
accrued charges 应计费用 +2oZB]GPL
accrued cumulative preference share dividend 应累算的累积优先股股息 u2<:mu[|P
accrued expenses 应累算费用 HqgTu`
accrued interest payable 应付利息;应计未付利息 P7\(D`
accrued interest receivable 应收利息;应计未收利息 @n(=#Q3
accrued right 累算权益 _|8"&*T^
accruing profit 应累算的利润 @6*<Xs
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accumulated fiscal reserve 累积财政储备 v85&s
accumulated profit 累积利润;滚存溢利 VhSKtD1
accumulated reserve 累积储备 ;_j\E(^%
accumulation of surplus income 累积收益盈余 5d}PrYa
acquired assets 既得资产 v03~=(
acquisition 收购;购置;取得 B4R,[WE"
acquisition cost 购置成本 QBto$!})
acquisition expenses 购置费用 o\]e}+1[o
acquisition of 100% interest 收购全部股权 <O$'3_S"D
acquisition of control 取得控制权 \)BKuIP
acquisition of fixed assets 购置固定资产 qw87B!D
acquisition of shell “买壳” 81W})q8
acquisition price 收购价 4v2(YJ%u
act of God 天灾 D~f.)kkC
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acting partner 执事合伙人
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active market 买卖活跃的市场;交投畅旺的市场;旺市 kq%`9,XE
active partner 积极参与的合伙人 (%0X\zvu/
active trading 交投活跃 >^J!Z~;L)
actual circulation 实际流通 +G/~v`Bv
actual cost 实际成本
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actual expenditure 实际开支;实际支出 aDZLabRu
actual income 实际入息;实际收入;实际收益 bT{P1nUu
actual market 现货市场 /LSiDys
actual price 现货价;实际价格 /HzhgMV3
actual profit 实际利润 {bETHPCf
actual quotation 实盘;实际价位;实际报价 ,A6*EJ\w
actual year basis 按实际年度计算 [JAd1%$3
actuals 实货 9: ~,TH
actuarial investigation 精算调查 He
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actuarial principle 精算原则 )%j)*Ymz;
actuarial report 精算师报告 *)]SsM1
Actuarial Society of Hong Kong 香港精算学会 X<9DE!/)
actuarial valuation 精算师估值 !?/bK[
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actuary 精算师 <GRf
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ad referendum agreement 暂定协议;有待覆核的协定 F w m:c[G
ad valorem duty 从价税;按值征税 auW]rwY
ad valorem duty system 从价税制 Kj
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ad valorem fee 从价费 fZfiiE~7J
ad valorem tariff 从价关税 nj`qV
additional allowance 额外免税额 ooSd6;'
additional amount for unexpired risk 未过期风险的额外款额 AHY)#|/)
additional assessable profit 补加应评税利润 2v1&%x:y#
additional assessment 补加评税 pNFIO
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additional commitment 额外承担 n0pe7/Ai
additional commitment vote 额外承担拨款 HPKyAcS\
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EIQy?ig
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additional dependent parent allowance 供养父母额外免税额 j//wh1
additional provision 额外拨款 Y{|yB
additional stamp duty 附加印花税 J*X.0&Toc
additional tax 补加税罚款;补加税款 B31-<w
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @|Bp'`j%J
adjudged bankrupt 被裁定破产 %iC63)(M
adjudicated bankrupt 裁定破产人 _ n4ma
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x{V>(d'p
adjudication of bankruptcy 裁定破产;宣告破产 ,z)NKt#
adjudication of insolvency 裁定无力偿还债务 _PXo'*j
adjusted actual 经调整的实数;调整后的实数 <h51KPo^P
adjusted current assets 经调整的流动资产;调整后的流动资产 M&c1iK\E8
adjusted figure 经调整的数字;调整后的数额 0\nhg5]?
adjusted liabilities 经调整的负债;调整后的负债 2{I z
adjusted loss 经调整的亏损;调整后的亏损 g GT,PP(k
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 [F[<2{FQF
adjusted profit 经调整的利润;调整后的利润 > C&<dO#i
adjusted surplus 经调整的盈余额;调整后的盈余额 G3^]Wwu
adjusted value 经调整的价值;调整后的价值 P.Z<b:V!
adjustment 调整;修订;理算〔保险〕 D D;+& fe
adjustment centre 调剂中心 F5[ITK]A4
adjustment lag 调整过程的时间差距;调整时差 Vzvw/17J
adjustment mechanism 调整机制 J4c 4Os
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adjustment of loss 亏损调整 `1<3Hu_
adjustment process 调整过程;调整程序 %E7.$Gj%
adjustment range 调整幅度 Bl\kU8O-
administered exchange rate 受管制汇率 m+{:
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