A: M^.>UZKyl
:rEZR `
A share A股;甲类股份 z#/"5 l
abatement of tax 减税;减扣免税额 y`8jz,&.
ABN AMRO Bank N.V. 荷兰银行 KDLrt
above-the-line expenditure 线上项目支出;经常预算支出 &L r~x#Wx
above-the-line receipt 线上项目收入;经常预算收入 .FA99|:
ABSA Asia Limited 南非联合亚洲有限公司 \n^;r|J7k
absolute change 绝对数值变更 }[SYWJIc
absolute expenditure 实际开支 ? w@)3Z=u
absolute guideline figure 绝对准则数字 z(1`Iy
M
absolute interest 绝对权益 nt*K@
absolute order of discharge 绝对破产解除令 ) RNB;K~s9
absolute profit margin 绝对利润幅度 Ceew~n{
absolute value 实值;绝对值 u4DrZ-v
absolutely vested interest 绝对既得权益 }z-6 ,i)'k
absorbed cost 已吸收成本;已分摊成本
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absorption 吸收;分摊;合并 DJ|lel/'
absorption rate 吸收率;摊配率;分摊率 T
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CDc+
ACB Finance Limited 亚洲商业财务有限公司 YhL^kM@c
acceptable form of reciprocity 合理的互惠条件 deC
i\n
acceptable rate 适当利率;适当汇率 Qn)AS1pL+
acceptance agreement 承兑协议 u0nIr9
acceptance for honour 参加承兑 2Wr^#PY60
acceptor 承兑人;接受人;受票人 W:O p\
acceptor for honour 参加承兑人
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accident insurance 意外保险 8+8L'Yv;
Accident Insurance Association of Hong Kong 香港意外保险公会 XUTsW,WC
accident insurance scheme 意外保险计划 gB]jLe
accident year basis 意外年度基准 T%w5%{dqJ
accommodation 通融;贷款 [R<>3}50Y
accommodation bill 通融票据;空头票据 >O~
accommodation party 汇票代发人 X u2+TK
account balance 帐户余额;帐户结余 r\FduyOXv
account book 帐簿 hpYW1kfQl
account collected in advance 预收款项 X}`39r.
account current book 往来帐簿 :jFZz%
account of after-acquired property 事后取得的财产报告 g1) ZjABV
account of defaulter 拖欠帐目 C~T*Wlk
account payable 应付帐款 #?'@?0<6
account payee only [A/C payee only] 只可转帐;存入收款人帐户 uj+{
tc
account receivable 应收帐款 H/ar:j
account receivable report 应收帐款报表 I/go$@E"
account statement 结单;帐单;会计财务报表 I?_WV_T&
account title 帐户名称;会计科目 XC4wm
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accountant's report 会计师报告 g9j&\+h^
Accountant's Report Rules 会计师报告规则 m|Sf'5fK
accounting and auditing procedure 会计与审计程序;会计与核数程序 2IXtIE
Accounting Arrangements 《会计安排》 vK$wc~
accounting basis 会计基础 HJt
'@t=Ak
accounting by Official Receiver 破产管理署署长呈交的帐目 AYfL}X<Ig
Accounting Circular 《会计通告》 DSlO.)dHu
accounting class 会计类别 cJzkA^T9
accounting date 记帐日期;会计结算日期 kc<5wY_t
accounting for money 款项核算 <TgVU.*
Accounting Officer 会计主任 `@{(ijg.
accounting period 会计报告期;会计期 9V>C %I
accounting policy 会计政策;会计方针 RV%)~S@!R
accounting practice 会计惯例 M,<UnAVP-
accounting principle 会计准则 oj@=Cq':-
accounting record 会计记录
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accounting report 会计报告 ;9'] na
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 d
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Accounting Society of China 中国会计学会 :KS"&h{ SY
accounting statement 会计报表 S2>$S^[U
accounting system 会计制度;会计系统 MhIHfW]b
accounting transaction 会计事项;帐务交易 dtig_s,)D
accounting treatment 会计处理 p!K^Q3kO
accounting year 会计年度 GU]kgwSfi
accretion 增值;添加 _}.WRFIJ@L
accrual 应计项目;应累算数目 P3v4!tR
accrual basis 应计制;权责发生制 Ok<,_yh
accrual basis accounting 应计制会计;权责发生制会计 Y++n0sK5<
accrue 应累算;应计 $GYy[8{:V
accrued benefit 应累算利益 cUn>gT
accrued charges 应计费用 yw{r:fy
accrued cumulative preference share dividend 应累算的累积优先股股息 bmJdZD7-<k
accrued expenses 应累算费用 \{v-Xe&d^
accrued interest payable 应付利息;应计未付利息 03"FK"2S
accrued interest receivable 应收利息;应计未收利息 V=8npz
accrued right 累算权益 wLNkXC
accruing profit 应累算的利润 #Y'ewu;qJ
accumulated fiscal reserve 累积财政储备 zR)/h
accumulated profit 累积利润;滚存溢利 pl/e
k0QX
accumulated reserve 累积储备 NDJP`FI
accumulation of surplus income 累积收益盈余 `uC^"R(m
acquired assets 既得资产 ^fmuBe}d{
acquisition 收购;购置;取得 N?O^"
acquisition cost 购置成本 4vV\vXT *
acquisition expenses 购置费用 zL9:e7o
acquisition of 100% interest 收购全部股权 Wl}J=
acquisition of control 取得控制权 KyBtt47\
acquisition of fixed assets 购置固定资产 4/OmgBo'
acquisition of shell “买壳” @U@O#+d'ZR
acquisition price 收购价 a'r1or4
act of God 天灾 v#e*RI2}
acting partner 执事合伙人 N%%trlDXD
active market 买卖活跃的市场;交投畅旺的市场;旺市 <C451+95
active partner 积极参与的合伙人
V Ds0+RC
active trading 交投活跃 X"7x_yOZ
actual circulation 实际流通 6C\WX(@4
actual cost 实际成本 ,aIkiT
actual expenditure 实际开支;实际支出 u=Xpu,q
actual income 实际入息;实际收入;实际收益 2sp4Mm
actual market 现货市场 J
P^\
actual price 现货价;实际价格 &.qLE
actual profit 实际利润 trB-(B%5
actual quotation 实盘;实际价位;实际报价 ./^8L(
actual year basis 按实际年度计算 z[K)0@8 6
actuals 实货 t+\<i8
actuarial investigation 精算调查 DuLl"w\_@
actuarial principle 精算原则 5rmQ:8_5
actuarial report 精算师报告 K(HrwH`a{
Actuarial Society of Hong Kong 香港精算学会 h6n!"z8H
actuarial valuation 精算师估值 g:@4/+TSt
actuary 精算师 bh#6yvpMR
ad referendum agreement 暂定协议;有待覆核的协定 .zTkOkL
ad valorem duty 从价税;按值征税 +\?+cXSc
ad valorem duty system 从价税制 1
1(GCu
ad valorem fee 从价费 |<O^M q
ad valorem tariff 从价关税 ^%tn$4@@Z.
additional allowance 额外免税额 \U##b~Z,g
additional amount for unexpired risk 未过期风险的额外款额 Rt5pl,Nf
additional assessable profit 补加应评税利润 &Pc.[k
additional assessment 补加评税 m/,80J8L+f
additional commitment 额外承担 i0*Cs#(=h
additional commitment vote 额外承担拨款 BzV97'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f1sp6S0V\
additional dependent parent allowance 供养父母额外免税额 3Tp8t6*nL
additional provision 额外拨款 *`LrvE@t
additional stamp duty 附加印花税 {fjBa,o
#
additional tax 补加税罚款;补加税款 MWK)Bn
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {Ppb ;
adjudged bankrupt 被裁定破产 >[:qJ|i%
adjudicated bankrupt 裁定破产人 P&<NcOCL&
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Q)lD2
adjudication of bankruptcy 裁定破产;宣告破产 53d`+an2
adjudication of insolvency 裁定无力偿还债务 lCBH3-0^
adjusted actual 经调整的实数;调整后的实数 )>"pm{g2
adjusted current assets 经调整的流动资产;调整后的流动资产 1$`|$V1
adjusted figure 经调整的数字;调整后的数额 pred{HEye
adjusted liabilities 经调整的负债;调整后的负债 $yq76
adjusted loss 经调整的亏损;调整后的亏损 5NhAb$q2Y
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 Q
laoa)d#
adjusted profit 经调整的利润;调整后的利润 6q!Q([D_
adjusted surplus 经调整的盈余额;调整后的盈余额 s,AJR
[
adjusted value 经调整的价值;调整后的价值 BOP7@ D
adjustment 调整;修订;理算〔保险〕 06Q9X!xD
adjustment centre 调剂中心 UZmo?&y
adjustment lag 调整过程的时间差距;调整时差 eW8{],B
adjustment mechanism 调整机制 (44L8)I.D
adjustment of loss 亏损调整
rixVIfVF
adjustment process 调整过程;调整程序 OW@"j;6
3`
adjustment range 调整幅度 7G*rxn"d
administered exchange rate 受管制汇率 &9z`AY]>