A: hn.bau[
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A share A股;甲类股份 sV/l5]b]
abatement of tax 减税;减扣免税额 8S]".
ABN AMRO Bank N.V. 荷兰银行 w]u@G-e
above-the-line expenditure 线上项目支出;经常预算支出 OoBCY-gj*
above-the-line receipt 线上项目收入;经常预算收入 Yw'NX
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ABSA Asia Limited 南非联合亚洲有限公司 K
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absolute change 绝对数值变更 >G~mp<L
absolute expenditure 实际开支 L[g0&b%%-
absolute guideline figure 绝对准则数字 8'Z:ydj^,
absolute interest 绝对权益 ST5V!jz
absolute order of discharge 绝对破产解除令 VA] e
absolute profit margin 绝对利润幅度 i
Cj2"T4TN
absolute value 实值;绝对值
7I
=C+
absolutely vested interest 绝对既得权益 R\mR $\cS
absorbed cost 已吸收成本;已分摊成本
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absorption 吸收;分摊;合并 =-KMb`xT
absorption rate 吸收率;摊配率;分摊率
foRD{Hx
ACB Finance Limited 亚洲商业财务有限公司 2o3EHZ+]cm
acceptable form of reciprocity 合理的互惠条件 ~1
~Xfo>
acceptable rate 适当利率;适当汇率 0v)bA}k
acceptance agreement 承兑协议 c$:1:B9\
acceptance for honour 参加承兑 <IJu7t>
acceptor 承兑人;接受人;受票人 uR;gVO+QC
acceptor for honour 参加承兑人 2f>PO +4S{
accident insurance 意外保险 JIm4vS
Accident Insurance Association of Hong Kong 香港意外保险公会 KS}hU~
accident insurance scheme 意外保险计划 q[3x2sR
accident year basis 意外年度基准 :#5xA?=*
S
accommodation 通融;贷款 Bc7V)YK
accommodation bill 通融票据;空头票据 dY7'OAUyVl
accommodation party 汇票代发人 dq\FBwfe
account balance 帐户余额;帐户结余 \Q~8?p+
account book 帐簿 7F^#o-@=J
account collected in advance 预收款项 '3 33Ctxy
account current book 往来帐簿 8uNULob
account of after-acquired property 事后取得的财产报告 7O5`v(<9n>
account of defaulter 拖欠帐目 O`G/=/GZ
account payable 应付帐款 q:\g^_!OGA
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2P#=a?~[
account receivable 应收帐款 F&RgT1*
account receivable report 应收帐款报表
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account statement 结单;帐单;会计财务报表 VU`OO$,W
account title 帐户名称;会计科目 _"@CGXu
accountant's report 会计师报告 P{OAV+cG
Accountant's Report Rules 会计师报告规则 o*WY=
accounting and auditing procedure 会计与审计程序;会计与核数程序 lot%N(mB`
Accounting Arrangements 《会计安排》 H}hFFI)#Oo
accounting basis 会计基础 {\H/y c|@
accounting by Official Receiver 破产管理署署长呈交的帐目 $+JS&k/'m
Accounting Circular 《会计通告》 O.aG[wm8
accounting class 会计类别 ^I8
Esl8
accounting date 记帐日期;会计结算日期 M<O{
O}t<
accounting for money 款项核算 +4;uF]T
Accounting Officer 会计主任 W>_]dPB S/
accounting period 会计报告期;会计期 Q;11N7+
accounting policy 会计政策;会计方针 7ELMd{CD
accounting practice 会计惯例 Snp|!e
accounting principle 会计准则 }KUd7[s
accounting record 会计记录 k.<]4iS
accounting report 会计报告 [x=
jH>Y
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >r`b_K
Accounting Society of China 中国会计学会 m!<i0thJ
accounting statement 会计报表 K<?nq0-
accounting system 会计制度;会计系统 > fnh+M
accounting transaction 会计事项;帐务交易 'c2W}$q
accounting treatment 会计处理 **9x?s
accounting year 会计年度 pl@O
N"=[
accretion 增值;添加 2M#M"LHo
accrual 应计项目;应累算数目 f-DL:@crU
accrual basis 应计制;权责发生制 v+p{|X-
accrual basis accounting 应计制会计;权责发生制会计 |4$M]M f0
accrue 应累算;应计 ;!:U((wv
accrued benefit 应累算利益 We0.3aG
accrued charges 应计费用 \(226^|j
accrued cumulative preference share dividend 应累算的累积优先股股息 mxor1P#|
accrued expenses 应累算费用 =qN2Xg/
accrued interest payable 应付利息;应计未付利息 ^`un'5Vk
accrued interest receivable 应收利息;应计未收利息 mc=LP>uoS
accrued right 累算权益 f#
+el
y
accruing profit 应累算的利润 J+rCxn?;g
accumulated fiscal reserve 累积财政储备 C{TA.\
accumulated profit 累积利润;滚存溢利 =*p/F
accumulated reserve 累积储备 KiG p[eb
accumulation of surplus income 累积收益盈余 <: &*
acquired assets 既得资产 R$; n)_H
acquisition 收购;购置;取得 6'\6OsH
acquisition cost 购置成本 OL4z%mDZi
acquisition expenses 购置费用 U(~+o
acquisition of 100% interest 收购全部股权 8r3A~
acquisition of control 取得控制权 Ol4+_n8xj
acquisition of fixed assets 购置固定资产 ss;R8:5
acquisition of shell “买壳” WJI[9@^I~
acquisition price 收购价 [O:
!(Gje
act of God 天灾 f~ }H
acting partner 执事合伙人 ySI~{YVM
active market 买卖活跃的市场;交投畅旺的市场;旺市 >0Q|nCx
active partner 积极参与的合伙人 mPq$?gdp
active trading 交投活跃 [+qCs7'
actual circulation 实际流通 =8U&[F
actual cost 实际成本 apE
actual expenditure 实际开支;实际支出 sz9L8f2
actual income 实际入息;实际收入;实际收益 ^eW}XRI
actual market 现货市场 2<M= L1\
actual price 现货价;实际价格 AT5aDEb^^
actual profit 实际利润 R8.CC1Ix
actual quotation 实盘;实际价位;实际报价 Y@PI {;!
actual year basis 按实际年度计算 +V&{*f)
actuals 实货 i<pk6rO1
actuarial investigation 精算调查 L(X6-M:
actuarial principle 精算原则 j0@[Br %7
actuarial report 精算师报告 f
S^!ZPe1
Actuarial Society of Hong Kong 香港精算学会 OyqNLR
actuarial valuation 精算师估值 :;t
#\%L/
actuary 精算师 ;sHN/eF
ad referendum agreement 暂定协议;有待覆核的协定 SNY~9:;]f
ad valorem duty 从价税;按值征税 )V!dBl"Gq
ad valorem duty system 从价税制 c6Y\n%d&
ad valorem fee 从价费 .^b;osAU
ad valorem tariff 从价关税 znJ'iVf
additional allowance 额外免税额 fxgr`nC
additional amount for unexpired risk 未过期风险的额外款额 .7n\d55a
additional assessable profit 补加应评税利润 np~~mdmRK
additional assessment 补加评税 ^iQn'++Q
additional commitment 额外承担 [Y`,qB<B
additional commitment vote 额外承担拨款 ~F1:N>>_Cf
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7'OtruJ
additional dependent parent allowance 供养父母额外免税额 *b];|n{
additional provision 额外拨款 m*mm\wN5
additional stamp duty 附加印花税 &
N3Y|2
additional tax 补加税罚款;补加税款 <8,cuX\
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fryJW=
adjudged bankrupt 被裁定破产 u[{tb
adjudicated bankrupt 裁定破产人 ZY:[ekm%4Z
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }x&N^Ky3c
adjudication of bankruptcy 裁定破产;宣告破产 O@YTAT&d#
adjudication of insolvency 裁定无力偿还债务 x]z2Z*
adjusted actual 经调整的实数;调整后的实数 ;[a|9TPR
adjusted current assets 经调整的流动资产;调整后的流动资产 ^ "\R\COQ
adjusted figure 经调整的数字;调整后的数额 Ko^c|}mh*!
adjusted liabilities 经调整的负债;调整后的负债 $ Y
7c
adjusted loss 经调整的亏损;调整后的亏损 ><=gV~7lx
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 /EG~sRvl}
adjusted profit 经调整的利润;调整后的利润 HI@syFaJM
adjusted surplus 经调整的盈余额;调整后的盈余额 e${)w-R/e
adjusted value 经调整的价值;调整后的价值 GIAc?;zY
adjustment 调整;修订;理算〔保险〕 +S=Rn,
adjustment centre 调剂中心 JAI)Eqqv]
adjustment lag 调整过程的时间差距;调整时差 hUm'8)OJ
adjustment mechanism 调整机制 Rar"B*b;$
adjustment of loss 亏损调整 8iekEG$H
adjustment process 调整过程;调整程序 oHs2L-G
adjustment range 调整幅度 JH8zF{?
administered exchange rate 受管制汇率 G}9=)