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A share A股;甲类股份 44Seq
abatement of tax 减税;减扣免税额 Vvxc8v:
ABN AMRO Bank N.V. 荷兰银行 |U;w !0
above-the-line expenditure 线上项目支出;经常预算支出 r< d?
above-the-line receipt 线上项目收入;经常预算收入 BDv|~NHs
ABSA Asia Limited 南非联合亚洲有限公司 X=S}WKu
absolute change 绝对数值变更 ;XD>$t@
absolute expenditure 实际开支 Hl4vLx@
absolute guideline figure 绝对准则数字 =RCfibT!C
absolute interest 绝对权益 mI{CM:
:
absolute order of discharge 绝对破产解除令 20SF<V
absolute profit margin 绝对利润幅度 "6|'&6&
absolute value 实值;绝对值 `Gy>tD.#V-
absolutely vested interest 绝对既得权益 ~m,mvRS
absorbed cost 已吸收成本;已分摊成本 C9"f6>i
absorption 吸收;分摊;合并 LaAgoarN
absorption rate 吸收率;摊配率;分摊率 $G^H7|PzdC
ACB Finance Limited 亚洲商业财务有限公司 brpN>\
acceptable form of reciprocity 合理的互惠条件 =CD
:.FG.
acceptable rate 适当利率;适当汇率 [4V|UvKz
acceptance agreement 承兑协议 %j
9vX$Hj
acceptance for honour 参加承兑 J8`1V`$
acceptor 承兑人;接受人;受票人 S[\cT:{OE
acceptor for honour 参加承兑人 V!yp@%D
accident insurance 意外保险 =6"hj,[Q
Accident Insurance Association of Hong Kong 香港意外保险公会 |r<.R>
accident insurance scheme 意外保险计划 UC?2mdLt^
accident year basis 意外年度基准 X:zyzEhS
accommodation 通融;贷款 DI2S
%Nl
accommodation bill 通融票据;空头票据 b_)QBE9
accommodation party 汇票代发人 J\Oc]gi\L
account balance 帐户余额;帐户结余 8&`T<ECq>
account book 帐簿 cSH tl<UY
account collected in advance 预收款项 dxae2 tV
account current book 往来帐簿 f6/\JVi)-
account of after-acquired property 事后取得的财产报告 N?`GZ+5
account of defaulter 拖欠帐目
Hsux>+Q
account payable 应付帐款 0X}w[^f
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \a~;8):q=i
account receivable 应收帐款 0z
q\ j
account receivable report 应收帐款报表 7\Yq]:;O
account statement 结单;帐单;会计财务报表 Si%Eimiq
account title 帐户名称;会计科目 k^vmRe<lk
accountant's report 会计师报告 4^jZv$l5
Accountant's Report Rules 会计师报告规则 S4uR\|
accounting and auditing procedure 会计与审计程序;会计与核数程序 QKL]O*
Accounting Arrangements 《会计安排》 *SAcH_I2$>
accounting basis 会计基础 sVZ}nq{
accounting by Official Receiver 破产管理署署长呈交的帐目 H~1?MAX
Accounting Circular 《会计通告》 Q%b46"
accounting class 会计类别 aV92.Z_Ku
accounting date 记帐日期;会计结算日期 @%5F^Vbd
accounting for money 款项核算 ]>]H:NEq
Accounting Officer 会计主任 a7 '\*
accounting period 会计报告期;会计期 oeU+?-y/b
accounting policy 会计政策;会计方针 y|2g"J
accounting practice 会计惯例 07HX5 Hd
accounting principle 会计准则 ]T28q/B;k
accounting record 会计记录 hF{mm(qyv
accounting report 会计报告 s
$=B~l
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_ jM6ej<
Accounting Society of China 中国会计学会 Lh5+fk~i~8
accounting statement 会计报表 D-;43>yi<
accounting system 会计制度;会计系统 DQHGq_unP
accounting transaction 会计事项;帐务交易 0^tJX1L
accounting treatment 会计处理 rO2PbF3
accounting year 会计年度 h?O%XnD
accretion 增值;添加 v|hKf6
accrual 应计项目;应累算数目 f<xt3
accrual basis 应计制;权责发生制 F\$}8,9
accrual basis accounting 应计制会计;权责发生制会计 i~M.F=I5
accrue 应累算;应计 L:]; [xa%
accrued benefit 应累算利益 #IciNCIrG
accrued charges 应计费用 5Qe}v
accrued cumulative preference share dividend 应累算的累积优先股股息 h: (l+jr
accrued expenses 应累算费用 l>Oe ,`9O
accrued interest payable 应付利息;应计未付利息 I[
YfF
accrued interest receivable 应收利息;应计未收利息 ?eZ"UGZg'
accrued right 累算权益 >5YYij5Aj
accruing profit 应累算的利润 d`rDEa
accumulated fiscal reserve 累积财政储备 m]b.P,~v
accumulated profit 累积利润;滚存溢利 <H(AS'
accumulated reserve 累积储备 vcUM]m8k
accumulation of surplus income 累积收益盈余 }N=zn7W
acquired assets 既得资产 Wug ?CFX+T
acquisition 收购;购置;取得 [O =)FiY-
acquisition cost 购置成本 L?pvz}
acquisition expenses 购置费用 l[OQo|_
acquisition of 100% interest 收购全部股权 Hwi7oXP
acquisition of control 取得控制权 dYttse'
acquisition of fixed assets 购置固定资产 Zi '8~iEH
acquisition of shell “买壳” 3jQ$72_
acquisition price 收购价 vmQ
DcCw
act of God 天灾 8*X
L19N
acting partner 执事合伙人 % w/1Uo24
active market 买卖活跃的市场;交投畅旺的市场;旺市 @;-Un/'C;7
active partner 积极参与的合伙人 }z%/6`7)|
active trading 交投活跃 S| ?--vai_
actual circulation 实际流通 kT3;%D^
actual cost 实际成本 4zvU"np
actual expenditure 实际开支;实际支出 h3ZL0Fi*
actual income 实际入息;实际收入;实际收益 +(hwe
jyC
actual market 现货市场 8YkH
actual price 现货价;实际价格 T%xL=STJNy
actual profit 实际利润 Y@xeyMzE
actual quotation 实盘;实际价位;实际报价 ;C@^wI
actual year basis 按实际年度计算 sJ*U Fm{
actuals 实货 dtXJ<1:
actuarial investigation 精算调查 N1zrfn-VU
actuarial principle 精算原则 fpC@3 itI
actuarial report 精算师报告 )=y6s^}
Actuarial Society of Hong Kong 香港精算学会 04LVa|Y@U
actuarial valuation 精算师估值 -"b3q
actuary 精算师 UmMYe4LQR
ad referendum agreement 暂定协议;有待覆核的协定 l3
Bc
g
ad valorem duty 从价税;按值征税 _z6u^#Si
ad valorem duty system 从价税制 i]Of<eQ"
ad valorem fee 从价费 ))-M+CA
ad valorem tariff 从价关税 U0=zuRr n
additional allowance 额外免税额 !c' ;L'
additional amount for unexpired risk 未过期风险的额外款额 JaN_[ou
additional assessable profit 补加应评税利润 'cCj@bZ9X
additional assessment 补加评税 k:yu2dQh
additional commitment 额外承担 gG?*Fi
additional commitment vote 额外承担拨款 omU)hFvyS
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i(#c
Yb
additional dependent parent allowance 供养父母额外免税额 P_Ja?)GT
additional provision 额外拨款 6R,b 8
additional stamp duty 附加印花税 9O_N
iu0
additional tax 补加税罚款;补加税款 = nN*9HRD
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 +m},c-,=$w
adjudged bankrupt 被裁定破产 \r&@3a.>
adjudicated bankrupt 裁定破产人 ^d=@RTyo/
adjudication fee 裁定费;评定印花税额手续费;评估契据费 WM7/|.HQ
adjudication of bankruptcy 裁定破产;宣告破产 #GJh:#tt^
adjudication of insolvency 裁定无力偿还债务 AMiFsgBj
adjusted actual 经调整的实数;调整后的实数 +opN\`
adjusted current assets 经调整的流动资产;调整后的流动资产 `^Sq>R!;
adjusted figure 经调整的数字;调整后的数额 ph+tk5k
adjusted liabilities 经调整的负债;调整后的负债 Z-V%lRQ=b
adjusted loss 经调整的亏损;调整后的亏损 ,3[<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 fXQRsL8
]
adjusted profit 经调整的利润;调整后的利润 3`!KndY1
adjusted surplus 经调整的盈余额;调整后的盈余额 smS0Rk
adjusted value 经调整的价值;调整后的价值 )x s,
adjustment 调整;修订;理算〔保险〕 *XR~fs?/*W
adjustment centre 调剂中心 jv^L~<u
adjustment lag 调整过程的时间差距;调整时差 .OUE'5e p
adjustment mechanism 调整机制 $S ("-3
adjustment of loss 亏损调整 H( m+rk
adjustment process 调整过程;调整程序 }#
^PbM
adjustment range 调整幅度 +E
a XS
administered exchange rate 受管制汇率 SZ){1Hu