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A share A股;甲类股份 0h/gqlTK1
abatement of tax 减税;减扣免税额 `T7gfb%1-3
ABN AMRO Bank N.V. 荷兰银行 o7 ^t-
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above-the-line expenditure 线上项目支出;经常预算支出 j oDY
above-the-line receipt 线上项目收入;经常预算收入 /\34o{
ABSA Asia Limited 南非联合亚洲有限公司 yqR2^wZ%r
absolute change 绝对数值变更 K>iM6Uv
absolute expenditure 实际开支 >
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absolute guideline figure 绝对准则数字 gw' uY$
absolute interest 绝对权益 Q%)da)0:c
absolute order of discharge 绝对破产解除令 ,<R/jHZP9
absolute profit margin 绝对利润幅度 0t[|3A~Q
absolute value 实值;绝对值 |YCGWJaci
absolutely vested interest 绝对既得权益 is}6cR
absorbed cost 已吸收成本;已分摊成本 {:BAh5e|
absorption 吸收;分摊;合并 %EkV-%o*
absorption rate 吸收率;摊配率;分摊率 l)tK/1 W
ACB Finance Limited 亚洲商业财务有限公司 !iUFD*~r~
acceptable form of reciprocity 合理的互惠条件 f'&30lF
acceptable rate 适当利率;适当汇率 (3a]#`Q
acceptance agreement 承兑协议 dz@L}b*
acceptance for honour 参加承兑 LA &W@
acceptor 承兑人;接受人;受票人 29 {Ep
acceptor for honour 参加承兑人 ?#~3%$>
accident insurance 意外保险 =j#1HI=Fe
Accident Insurance Association of Hong Kong 香港意外保险公会 "2} {lu
accident insurance scheme 意外保险计划 5-'jYp/
accident year basis 意外年度基准 Y3@\uM`2#
accommodation 通融;贷款 r+%:rFeX
accommodation bill 通融票据;空头票据 K8`Jl=}z%&
accommodation party 汇票代发人 }dcXuX4{r
account balance 帐户余额;帐户结余 Hl-!rP.?0
account book 帐簿 _~~:@fy
account collected in advance 预收款项 =nPIGI72VO
account current book 往来帐簿 _+Tq&,_:o
account of after-acquired property 事后取得的财产报告 KglL@V7
account of defaulter 拖欠帐目 mHCp^g4Q
account payable 应付帐款 Mj&`Y
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account payee only [A/C payee only] 只可转帐;存入收款人帐户 N3/
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account receivable 应收帐款 XG_h\NIL
account receivable report 应收帐款报表 |dNJx<-
account statement 结单;帐单;会计财务报表 <ua` WRQr
account title 帐户名称;会计科目 #9{N[t
accountant's report 会计师报告 ab"6]%_
Accountant's Report Rules 会计师报告规则 *Iy5 V7`KU
accounting and auditing procedure 会计与审计程序;会计与核数程序 6&,n\EXF
Accounting Arrangements 《会计安排》 T%0vifoQ_$
accounting basis 会计基础 u /PaXQ
accounting by Official Receiver 破产管理署署长呈交的帐目 J)(KG
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Accounting Circular 《会计通告》 {2jetX`@h
accounting class 会计类别 obA}SF
accounting date 记帐日期;会计结算日期 pc9m,?n
accounting for money 款项核算 lO^Ly27
Accounting Officer 会计主任 2XoFmV),F
accounting period 会计报告期;会计期 G bW1Lq&"
accounting policy 会计政策;会计方针 \l)Jb*
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accounting practice 会计惯例 cyYsz'i m
accounting principle 会计准则 P`z#tDT^"
accounting record 会计记录 n1
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accounting report 会计报告 |#_IAN
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^n! j"
Accounting Society of China 中国会计学会 >4I,9TO
accounting statement 会计报表 2AYV9egZ
accounting system 会计制度;会计系统 3JhT
accounting transaction 会计事项;帐务交易 bogw /)1
accounting treatment 会计处理 A'A5.\UN
accounting year 会计年度 ,q9nHZG^
accretion 增值;添加 [/Q .MmnL
accrual 应计项目;应累算数目 $H\[yg>4
accrual basis 应计制;权责发生制 Z8vMVo
accrual basis accounting 应计制会计;权责发生制会计 VycCuq&M
accrue 应累算;应计 M$Sq3m`{!
accrued benefit 应累算利益 )y~FeKh
accrued charges 应计费用 8w,+Y]X<P[
accrued cumulative preference share dividend 应累算的累积优先股股息 ~H<oqk:O-
accrued expenses 应累算费用 !4;A"B(
accrued interest payable 应付利息;应计未付利息 `O5 Hzb(}
accrued interest receivable 应收利息;应计未收利息 Hlh`d
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accrued right 累算权益 C:r@)Mhq
accruing profit 应累算的利润 _:N+mEF
accumulated fiscal reserve 累积财政储备 8{0=tOXx{
accumulated profit 累积利润;滚存溢利 ,=TY:U;?
accumulated reserve 累积储备 qg7qTF&
accumulation of surplus income 累积收益盈余 O_v8R7 {
acquired assets 既得资产 \xCI8 *W
acquisition 收购;购置;取得 TRLz>m Q
acquisition cost 购置成本 Go^a~Sf$
acquisition expenses 购置费用 [w*t(A
acquisition of 100% interest 收购全部股权 h?Y->!'
acquisition of control 取得控制权 c>SFttbU
acquisition of fixed assets 购置固定资产
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acquisition of shell “买壳” IKz3IR eu
acquisition price 收购价 bQ%6z}r
act of God 天灾 1w`]2
acting partner 执事合伙人 Bqcih$`BVU
active market 买卖活跃的市场;交投畅旺的市场;旺市 aNt+;M7g`
active partner 积极参与的合伙人 3/ ?^d;=
active trading 交投活跃 &*Sgyk
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actual circulation 实际流通 %|"0p3
actual cost 实际成本 `EBI$;!
actual expenditure 实际开支;实际支出 0f_+h %%=
actual income 实际入息;实际收入;实际收益 T<o^f
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actual market 现货市场 OM>,1;UH]
actual price 现货价;实际价格 LqYP0%7
actual profit 实际利润 xX !`0T7Y
actual quotation 实盘;实际价位;实际报价 ol[sX=5 *
actual year basis 按实际年度计算 RZY[DoF8u
actuals 实货
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actuarial investigation 精算调查 `7D]J*?`
actuarial principle 精算原则 ^uWPbW&/q
actuarial report 精算师报告 [TW?sW^0
Actuarial Society of Hong Kong 香港精算学会 61aU~w11a
actuarial valuation 精算师估值 "V=IG{.
actuary 精算师 @~=*W5
ad referendum agreement 暂定协议;有待覆核的协定 $a@T:zfe
ad valorem duty 从价税;按值征税 (^{tu89ab
ad valorem duty system 从价税制 Tm
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ad valorem fee 从价费 Mzg
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ad valorem tariff 从价关税 m}-*B1
additional allowance 额外免税额 C{*' p+f
additional amount for unexpired risk 未过期风险的额外款额 $q$G
additional assessable profit 补加应评税利润 =~D QX\
additional assessment 补加评税 0I v(ioB=
additional commitment 额外承担 -$ VP#%
additional commitment vote 额外承担拨款 Y:?cW
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u?Uu>9@Z
additional dependent parent allowance 供养父母额外免税额 cko^_V&x
additional provision 额外拨款 5V $H?MW>
additional stamp duty 附加印花税
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additional tax 补加税罚款;补加税款 `iQ])C^d
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p{vGc-zP.
adjudged bankrupt 被裁定破产 {`ghX%M(l
adjudicated bankrupt 裁定破产人 4\_~B{kzZ
adjudication fee 裁定费;评定印花税额手续费;评估契据费 F HK{cE
adjudication of bankruptcy 裁定破产;宣告破产 Vsj1!}X:
adjudication of insolvency 裁定无力偿还债务 ?~:4O}5Ax
adjusted actual 经调整的实数;调整后的实数 mG*ER^Y@D
adjusted current assets 经调整的流动资产;调整后的流动资产 IDY2X+C#U
adjusted figure 经调整的数字;调整后的数额 V+$^4Ht
adjusted liabilities 经调整的负债;调整后的负债 d :vuRK4+
adjusted loss 经调整的亏损;调整后的亏损 G`e!Wv C
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 <G_71J`MLC
adjusted profit 经调整的利润;调整后的利润 mx!EuF$I
adjusted surplus 经调整的盈余额;调整后的盈余额 TOb(
adjusted value 经调整的价值;调整后的价值 6/3oW}Oo
adjustment 调整;修订;理算〔保险〕 ufi:aE=}
adjustment centre 调剂中心 <-h[I&."
adjustment lag 调整过程的时间差距;调整时差
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adjustment mechanism 调整机制 RxYC]R^78
adjustment of loss 亏损调整 v,L@nlD]
adjustment process 调整过程;调整程序 )z_5I (?&
adjustment range 调整幅度 @kPe/j/[1
administered exchange rate 受管制汇率 aN;c.1TY