A: m`yn9(1Y[
C)KtM YA,
A share A股;甲类股份 @aiLGw
h
abatement of tax 减税;减扣免税额 LL$,<q%(P
ABN AMRO Bank N.V. 荷兰银行 wc+N
above-the-line expenditure 线上项目支出;经常预算支出 ,@'){V
above-the-line receipt 线上项目收入;经常预算收入 -t~B@%
ABSA Asia Limited 南非联合亚洲有限公司 n?P 5pJ
absolute change 绝对数值变更 ]|$$:e^U9
absolute expenditure 实际开支
X!+Mgh6
absolute guideline figure 绝对准则数字 Y?vm%t`K
absolute interest 绝对权益 ,~j$rs`Z
absolute order of discharge 绝对破产解除令 !k>H e*M}P
absolute profit margin 绝对利润幅度 DKVt8/vq
absolute value 实值;绝对值 0w[0%:R^
absolutely vested interest 绝对既得权益
D
5 r
absorbed cost 已吸收成本;已分摊成本 [P&,}o)+E0
absorption 吸收;分摊;合并 hRy}G'0
absorption rate 吸收率;摊配率;分摊率 M9 2~iM
ACB Finance Limited 亚洲商业财务有限公司 i!d7,>l+Q~
acceptable form of reciprocity 合理的互惠条件 l-^XW?CfL
acceptable rate 适当利率;适当汇率 3@cJ=
acceptance agreement 承兑协议 R&=GB\`:a
acceptance for honour 参加承兑 J_wz'eIb0
acceptor 承兑人;接受人;受票人 6kF
uMtjc
acceptor for honour 参加承兑人 MMA@J
accident insurance 意外保险 W$t}3Ru
Accident Insurance Association of Hong Kong 香港意外保险公会 @aD~YtL"n
accident insurance scheme 意外保险计划 [A..<[
accident year basis 意外年度基准 w[A3;]la
accommodation 通融;贷款 ~oW8GQ
accommodation bill 通融票据;空头票据 DN8pJa
accommodation party 汇票代发人 ^? {kj{v
account balance 帐户余额;帐户结余 <9k}CXv2PK
account book 帐簿 *r?51*J
account collected in advance 预收款项 3JE;:2O~P
account current book 往来帐簿 W] ;6u
account of after-acquired property 事后取得的财产报告 5G] #yb74
account of defaulter 拖欠帐目 @xF8' [<
account payable 应付帐款 4TQISu)
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x&fCe{5
account receivable 应收帐款 (&]15 FJ$1
account receivable report 应收帐款报表 Ah>krE0t
account statement 结单;帐单;会计财务报表 rDx],O _
account title 帐户名称;会计科目 2#:]%y;\
accountant's report 会计师报告 ^)IL<S&h
Accountant's Report Rules 会计师报告规则 WJSHLy<a
accounting and auditing procedure 会计与审计程序;会计与核数程序 ])wMUJWg2
Accounting Arrangements 《会计安排》 y0&HXX#\
accounting basis 会计基础 ,/b/O4`;y
accounting by Official Receiver 破产管理署署长呈交的帐目 i+x6aQ24
Accounting Circular 《会计通告》 x>9EVa
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accounting class 会计类别 yzNX2u1
accounting date 记帐日期;会计结算日期 lPN< rgg
accounting for money 款项核算 :*Ggz|
Accounting Officer 会计主任 -0r"#48(%
accounting period 会计报告期;会计期 5NF&LM;i(
accounting policy 会计政策;会计方针 MJ"Mn^:/
accounting practice 会计惯例 U}wq~fD
accounting principle 会计准则 YTPmS\ H _
accounting record 会计记录 &CmkNm_B
accounting report 会计报告 'MQG
R@*
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z%dlajYm:
Accounting Society of China 中国会计学会 BG8)bhk;/
accounting statement 会计报表 qf=[*ZY
accounting system 会计制度;会计系统 4qz{D"M
accounting transaction 会计事项;帐务交易 FuiW\=^
accounting treatment 会计处理 XXwhs-:o
accounting year 会计年度 Mh.eAM8 _
accretion 增值;添加 h8-tbHgpb
accrual 应计项目;应累算数目 ~0'l,
accrual basis 应计制;权责发生制 udy;Od
t
accrual basis accounting 应计制会计;权责发生制会计 ~ kJpB t7M
accrue 应累算;应计 _r5Ild@n
accrued benefit 应累算利益 i8) :0
accrued charges 应计费用 Ng39D#_)
accrued cumulative preference share dividend 应累算的累积优先股股息 Lm{ o=v
accrued expenses 应累算费用 }Z?[Ut
accrued interest payable 应付利息;应计未付利息 # +]! u%n
accrued interest receivable 应收利息;应计未收利息 nW%=k!''
accrued right 累算权益 %1 ^jd\
accruing profit 应累算的利润 +\oHQ=s>}\
accumulated fiscal reserve 累积财政储备 jTgh+j]AP
accumulated profit 累积利润;滚存溢利 :RO:k|g
accumulated reserve 累积储备 %R"/`N9R,
accumulation of surplus income 累积收益盈余 kpw4Mq@
acquired assets 既得资产 5XUI7Q%
acquisition 收购;购置;取得 v
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acquisition cost 购置成本 0fK|}mmZA
acquisition expenses 购置费用 'htA! KHF
acquisition of 100% interest 收购全部股权 wEc5{ b5M
acquisition of control 取得控制权
q8bS@\i
acquisition of fixed assets 购置固定资产 1sLfjH hv
acquisition of shell “买壳” ^k<$N
acquisition price 收购价 BF[?* b
act of God 天灾 sx^? Iw,N'
acting partner 执事合伙人 "K!BJQ
active market 买卖活跃的市场;交投畅旺的市场;旺市 o5x^ "#
active partner 积极参与的合伙人 UnF4RF:A2&
active trading 交投活跃 CPeK0(7Zh
actual circulation 实际流通 K$GXXE`
actual cost 实际成本 o5XUDDi
actual expenditure 实际开支;实际支出 qTMz6D!Q
actual income 实际入息;实际收入;实际收益 ^JDV4>S\
actual market 现货市场 uWj-tzu
actual price 现货价;实际价格 /=(FM
actual profit 实际利润 c qyh#uWe
actual quotation 实盘;实际价位;实际报价 oP75|p
actual year basis 按实际年度计算 Z|dZc wo
actuals 实货 qAik$.
actuarial investigation 精算调查 =xet+;~ji
actuarial principle 精算原则 m8^2k2
actuarial report 精算师报告 eSBf;lr=
Actuarial Society of Hong Kong 香港精算学会 =e/4Gs0*
actuarial valuation 精算师估值 9d}
nyJ
actuary 精算师 +`3ZH9
ad referendum agreement 暂定协议;有待覆核的协定 :uDB3jN[
ad valorem duty 从价税;按值征税
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ad valorem duty system 从价税制 j5^
b~F%
ad valorem fee 从价费 {/!Gh\i
ad valorem tariff 从价关税 B9:0|i!!A`
additional allowance 额外免税额 $*-L8An?
additional amount for unexpired risk 未过期风险的额外款额 S
IK{GWX
additional assessable profit 补加应评税利润 ppP?1Il`kb
additional assessment 补加评税 *~^^A9C8
additional commitment 额外承担 o
A@^N4PD
additional commitment vote 额外承担拨款 X6'&X
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <F
& hfy
additional dependent parent allowance 供养父母额外免税额 !|c5@0Wr
additional provision 额外拨款 yuX0Y{:I
additional stamp duty 附加印花税 x,_Ucc.
additional tax 补加税罚款;补加税款 GTNTx5H
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 E_rC"_Zte
adjudged bankrupt 被裁定破产 p<19 Jw<
adjudicated bankrupt 裁定破产人 Z5-'|h$|
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Oh4WYDyT
adjudication of bankruptcy 裁定破产;宣告破产 ^D[;JV
adjudication of insolvency 裁定无力偿还债务 *
60)Vo.=
adjusted actual 经调整的实数;调整后的实数 U .(_n
adjusted current assets 经调整的流动资产;调整后的流动资产 I
GtH<0Du
adjusted figure 经调整的数字;调整后的数额 !{lb#
adjusted liabilities 经调整的负债;调整后的负债 >@uYleD(
adjusted loss 经调整的亏损;调整后的亏损
K_3ZJ
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 .utL/1Ej
adjusted profit 经调整的利润;调整后的利润 %TgM-F,8
adjusted surplus 经调整的盈余额;调整后的盈余额 1*jm9])#
adjusted value 经调整的价值;调整后的价值 9V\`{(R
adjustment 调整;修订;理算〔保险〕 HI 61rXNF
adjustment centre 调剂中心 ,_zt?o\
adjustment lag 调整过程的时间差距;调整时差 X5[sw;rk
adjustment mechanism 调整机制 z\
pT+9&
adjustment of loss 亏损调整 c'R|Wyf
adjustment process 调整过程;调整程序 m
0PF"(
adjustment range 调整幅度 Z Uv_u6aD
administered exchange rate 受管制汇率 ,u2<()`8D