A: t> .
Fl-
y-B=W]E
A share A股;甲类股份 i#W*'
abatement of tax 减税;减扣免税额 lb~E0U`\E`
ABN AMRO Bank N.V. 荷兰银行 8IGt4UF&?
above-the-line expenditure 线上项目支出;经常预算支出 p|qyTeg
above-the-line receipt 线上项目收入;经常预算收入 >(3\kiYS
ABSA Asia Limited 南非联合亚洲有限公司 VWi2(@R^
absolute change 绝对数值变更 %=Tr^{i
absolute expenditure 实际开支 *(QH{!-$s
absolute guideline figure 绝对准则数字 pQWHG#?7
absolute interest 绝对权益 por/^=e{Y
absolute order of discharge 绝对破产解除令 kl}Xmw{tJ
absolute profit margin 绝对利润幅度 9(, @aZ
absolute value 实值;绝对值 sx
9uV
absolutely vested interest 绝对既得权益 *:hyY!x
absorbed cost 已吸收成本;已分摊成本 wLJ]&puwm
absorption 吸收;分摊;合并 0$HmY2
Men
absorption rate 吸收率;摊配率;分摊率 Rc[ 0aj:
ACB Finance Limited 亚洲商业财务有限公司 s8<gK.atl
acceptable form of reciprocity 合理的互惠条件 w%a8XnW]1
acceptable rate 适当利率;适当汇率 ^Q.,\TL01
acceptance agreement 承兑协议 O#eZ<hNV
acceptance for honour 参加承兑 ^6;V}2>v}
acceptor 承兑人;接受人;受票人 U \oy8FZ
acceptor for honour 参加承兑人 L}%dCe
accident insurance 意外保险 $t/rO
o9cV
Accident Insurance Association of Hong Kong 香港意外保险公会 #=
,imsW)
accident insurance scheme 意外保险计划 OqUr9?+
accident year basis 意外年度基准 6bO~/mpWT~
accommodation 通融;贷款 sL^yB
accommodation bill 通融票据;空头票据 1S:|3W
accommodation party 汇票代发人 9em*r9-
account balance 帐户余额;帐户结余 E167=BD9<
account book 帐簿
$uh z
account collected in advance 预收款项 a|_p,_
account current book 往来帐簿 /)>S<X
account of after-acquired property 事后取得的财产报告 C~4PE>YtTv
account of defaulter 拖欠帐目 )9v`f9X){
account payable 应付帐款 ~DF:lqwWP
account payee only [A/C payee only] 只可转帐;存入收款人帐户 s9)8b$t]
account receivable 应收帐款 v?:: |{
account receivable report 应收帐款报表 bzZ>ly
H
account statement 结单;帐单;会计财务报表 M+P$/Wk
account title 帐户名称;会计科目 LT@OWH
accountant's report 会计师报告 r[txlQI9
Accountant's Report Rules 会计师报告规则 {b)~V3rsY
accounting and auditing procedure 会计与审计程序;会计与核数程序 ,
YW|n:X
Accounting Arrangements 《会计安排》 |L6&Gf]#5
accounting basis 会计基础 C$yq\C+I
accounting by Official Receiver 破产管理署署长呈交的帐目 `#mK*Buem}
Accounting Circular 《会计通告》 Vw{*P2v)
accounting class 会计类别 d_z59
accounting date 记帐日期;会计结算日期 ~P*4V]L^
accounting for money 款项核算 NjuiD]
.
Accounting Officer 会计主任 YT#3n
accounting period 会计报告期;会计期 ^jE8+h
accounting policy 会计政策;会计方针 _BM4>r?\
accounting practice 会计惯例 MCTsi:V>+
accounting principle 会计准则 pB:$lS
accounting record 会计记录
OO) ~HV4\
accounting report 会计报告 YB( Gk;]
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s1N?/>lmB
Accounting Society of China 中国会计学会 YDJ4c;37
accounting statement 会计报表 L1{GL #qV
accounting system 会计制度;会计系统 K2)!h.W
accounting transaction 会计事项;帐务交易 R`8@@}
accounting treatment 会计处理 H}}$V7]^),
accounting year 会计年度 7- d.ZG
accretion 增值;添加 G3i !PwW
accrual 应计项目;应累算数目 hfWFD,
accrual basis 应计制;权责发生制 fxcc<h4
accrual basis accounting 应计制会计;权责发生制会计 YIRZ+H<Q
accrue 应累算;应计 D;}xr_
accrued benefit 应累算利益 feM6K!fL`
accrued charges 应计费用 n/d`qS
accrued cumulative preference share dividend 应累算的累积优先股股息 friWW^
accrued expenses 应累算费用 eV^d6T$
accrued interest payable 应付利息;应计未付利息 /
1UOT\8U
accrued interest receivable 应收利息;应计未收利息 7cDU2l
accrued right 累算权益 9pn>-1N
J
accruing profit 应累算的利润 f|7\DeY9U
accumulated fiscal reserve 累积财政储备 o G*5f
accumulated profit 累积利润;滚存溢利 M9\#Aq&\i
accumulated reserve 累积储备 XN=67f$Hw
accumulation of surplus income 累积收益盈余 /*FH:T<V
acquired assets 既得资产 Bq\F?zk<
acquisition 收购;购置;取得 zE T^T5>:
acquisition cost 购置成本 N
?Q+>
acquisition expenses 购置费用 yOU(2"8p
acquisition of 100% interest 收购全部股权 ~/pzxo$
acquisition of control 取得控制权 4S"\~><
acquisition of fixed assets 购置固定资产 z;f2*F
acquisition of shell “买壳” {PP9$>4`l
acquisition price 收购价 }_/Hdmmx
act of God 天灾 96cJ8I8
acting partner 执事合伙人 PX:'/{V
active market 买卖活跃的市场;交投畅旺的市场;旺市 H<hVTc{K
active partner 积极参与的合伙人 ^ 2GHe<Y
active trading 交投活跃 jdZ~z#`(!:
actual circulation 实际流通 -&x2&WE'
actual cost 实际成本 }U ~6^2 .,
actual expenditure 实际开支;实际支出 8
;d$54
b
actual income 实际入息;实际收入;实际收益 {R<Ea
@LV+
actual market 现货市场 9_
s6l
actual price 现货价;实际价格 >2$5eI
actual profit 实际利润 QZp6YSz.4
actual quotation 实盘;实际价位;实际报价 u@'0Vk0zGH
actual year basis 按实际年度计算 W:,4 :|3
actuals 实货 $EZN1\
actuarial investigation 精算调查 x9/H/'
actuarial principle 精算原则 $E<Esf$
actuarial report 精算师报告 #4MBoN(3
Actuarial Society of Hong Kong 香港精算学会 sIG7S"k
>p
actuarial valuation 精算师估值 }jt?|dl1
actuary 精算师 E1dD7r\
ad referendum agreement 暂定协议;有待覆核的协定 [Aj Q#;#Q
ad valorem duty 从价税;按值征税 `e9$,h|4
ad valorem duty system 从价税制 cMyiW$;
ad valorem fee 从价费 4%4avEa"w
ad valorem tariff 从价关税 )[H{yQ
additional allowance 额外免税额 !-2R;yo12
additional amount for unexpired risk 未过期风险的额外款额
h5%<+D<
additional assessable profit 补加应评税利润 YBYZ=,"d
additional assessment 补加评税 F|Mi{5G%
additional commitment 额外承担 H1<>NWm!v7
additional commitment vote 额外承担拨款 ]-oJ[5cQ0v
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |b-9b&
additional dependent parent allowance 供养父母额外免税额 #_lt~^6
additional provision 额外拨款 :q8b;*:
additional stamp duty 附加印花税 B\J^=W+`
additional tax 补加税罚款;补加税款 j?y LDLj
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :tIC~GG]_)
adjudged bankrupt 被裁定破产 /,!
qFt
adjudicated bankrupt 裁定破产人 u p.Q>28r
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rg0ma
adjudication of bankruptcy 裁定破产;宣告破产 \!(
adjudication of insolvency 裁定无力偿还债务 [A}rbD K
adjusted actual 经调整的实数;调整后的实数 @L.82p{h
adjusted current assets 经调整的流动资产;调整后的流动资产 56^+;^f^`
adjusted figure 经调整的数字;调整后的数额 Cm$.<CV
adjusted liabilities 经调整的负债;调整后的负债 ,jXM3?>B
adjusted loss 经调整的亏损;调整后的亏损 P\8@g U!uk
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 jV.g}F+1m
adjusted profit 经调整的利润;调整后的利润 q@b|F-
adjusted surplus 经调整的盈余额;调整后的盈余额
?9l [y
adjusted value 经调整的价值;调整后的价值 :4~g;2oag
adjustment 调整;修订;理算〔保险〕 rl9.]~
adjustment centre 调剂中心 ;Yi4Xva@
adjustment lag 调整过程的时间差距;调整时差 R@Gq)P9?
adjustment mechanism 调整机制 %6AW7q
t
adjustment of loss 亏损调整 J]m{b09F
adjustment process 调整过程;调整程序 GN KF&M
adjustment range 调整幅度 (`SRJ$~f
administered exchange rate 受管制汇率 SyAvKd`g