A: 8=9sIK2
5
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A share A股;甲类股份 TW0^wSm
abatement of tax 减税;减扣免税额 \tqAv'jA|
ABN AMRO Bank N.V. 荷兰银行 /<Et
above-the-line expenditure 线上项目支出;经常预算支出 r%9Sx:F
above-the-line receipt 线上项目收入;经常预算收入 c[$oR,2b13
ABSA Asia Limited 南非联合亚洲有限公司 CHB{P\WF
absolute change 绝对数值变更 kuaov3Ui
absolute expenditure 实际开支 AtOB'=ph*
absolute guideline figure 绝对准则数字 j@2 hI,+
absolute interest 绝对权益 [PT_y3'%
absolute order of discharge 绝对破产解除令 ~Zm(p*\T
absolute profit margin 绝对利润幅度 CmZ?uo+Y
absolute value 实值;绝对值 ^l,Jbt
absolutely vested interest 绝对既得权益 ^-_!:7TH]
absorbed cost 已吸收成本;已分摊成本 9P$'ON'"
absorption 吸收;分摊;合并 KI{u:Lbi
absorption rate 吸收率;摊配率;分摊率 Jd;1dYkH:
ACB Finance Limited 亚洲商业财务有限公司 {Hv=iVmt
acceptable form of reciprocity 合理的互惠条件 J
:(l&
acceptable rate 适当利率;适当汇率 #a&Vx&7L
acceptance agreement 承兑协议 eC-TZH@
acceptance for honour 参加承兑 {TNAK%'v
acceptor 承兑人;接受人;受票人 S}/CzQ
acceptor for honour 参加承兑人 :jPAA`,
accident insurance 意外保险 : Ej IV]e
Accident Insurance Association of Hong Kong 香港意外保险公会 C&T3vM
accident insurance scheme 意外保险计划 ?8 F7BS4oQ
accident year basis 意外年度基准 mx yT==E
accommodation 通融;贷款 Mx
}(w\\T
accommodation bill 通融票据;空头票据 QQ9Q[c
accommodation party 汇票代发人 +l9avy+P(
account balance 帐户余额;帐户结余 u$"5SGI6
account book 帐簿 ".u?-xcbJ
account collected in advance 预收款项 b/EvcN8 }
account current book 往来帐簿 (2(hl--'n
account of after-acquired property 事后取得的财产报告 '9)@ U+yfQ
account of defaulter 拖欠帐目 QbWD&8T0O
account payable 应付帐款 L{-w9(S`i
account payee only [A/C payee only] 只可转帐;存入收款人帐户 mR^D55k
account receivable 应收帐款 zSO[f
account receivable report 应收帐款报表 CHz(wn
account statement 结单;帐单;会计财务报表 -~q]0>
account title 帐户名称;会计科目 weOMYJO;8
accountant's report 会计师报告 saV `-#
Accountant's Report Rules 会计师报告规则 )
l)5^7=W
accounting and auditing procedure 会计与审计程序;会计与核数程序 =
7?'S#
Accounting Arrangements 《会计安排》 sw1XN?O
accounting basis 会计基础 =h)H`
accounting by Official Receiver 破产管理署署长呈交的帐目 'K1w.hC<
Accounting Circular 《会计通告》 f
{
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accounting class 会计类别 2I7P}=
accounting date 记帐日期;会计结算日期 Xw%
z
#6l
accounting for money 款项核算 p,+~dn;=
Accounting Officer 会计主任 K6X1a7
accounting period 会计报告期;会计期 +Il=gL1
accounting policy 会计政策;会计方针 Q pX@;j
accounting practice 会计惯例 ]k8XLgJ
accounting principle 会计准则 y^
:x2P
accounting record 会计记录 y+PukHY
accounting report 会计报告 E(oN
S\4
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P7o6B,9
Accounting Society of China 中国会计学会 wKYfqNCH
accounting statement 会计报表 ivm.ng[
accounting system 会计制度;会计系统 !EFd-
fk
accounting transaction 会计事项;帐务交易 [Y*UCFhI0
accounting treatment 会计处理 =p"0G %+%
accounting year 会计年度 jmIP c3O0
accretion 增值;添加 DXUI/C f
accrual 应计项目;应累算数目 8+gn
Wy
accrual basis 应计制;权责发生制 gUMUh]j
accrual basis accounting 应计制会计;权责发生制会计 5v3B8 @CsA
accrue 应累算;应计 ;i]c
my
accrued benefit 应累算利益 |'.SOm9)*
accrued charges 应计费用 -[F^~Gv|;
accrued cumulative preference share dividend 应累算的累积优先股股息 1a<,/N}}t
accrued expenses 应累算费用 im'0^
accrued interest payable 应付利息;应计未付利息 n)0{mDf%
accrued interest receivable 应收利息;应计未收利息 r oKiSE`
accrued right 累算权益 j% nd
accruing profit 应累算的利润 Gc'HF"w
accumulated fiscal reserve 累积财政储备 yE7pCgXt
accumulated profit 累积利润;滚存溢利 oGM.{\i
accumulated reserve 累积储备 k@2gw]y"
accumulation of surplus income 累积收益盈余 82<L07fB
acquired assets 既得资产 !xvPG
acquisition 收购;购置;取得 W1OGN4`C
acquisition cost 购置成本 \|(;q+n?k
acquisition expenses 购置费用 4k#6)e
acquisition of 100% interest 收购全部股权 SXT/9FteZ
acquisition of control 取得控制权 b{oNV-<&{
acquisition of fixed assets 购置固定资产 wqyAEVea'8
acquisition of shell “买壳” aX|`G]PhdI
acquisition price 收购价 _)|!.r&)63
act of God 天灾 YPM>FDxDB
acting partner 执事合伙人 ;V;4#
active market 买卖活跃的市场;交投畅旺的市场;旺市 qgDBu\
active partner 积极参与的合伙人 >
}9TdP/oT
active trading 交投活跃 ]-6 G'i?
actual circulation 实际流通 y`BLIEI
actual cost 实际成本 kO.rgW82
actual expenditure 实际开支;实际支出 &5a>5ZG}
actual income 实际入息;实际收入;实际收益 1w5nBVC*$V
actual market 现货市场 YMWy5 \
actual price 现货价;实际价格 'e&4#VLH^
actual profit 实际利润 ka'MF;!rc
actual quotation 实盘;实际价位;实际报价 ;
?&;I!
actual year basis 按实际年度计算 3.jwOFH$
actuals 实货 fSTEZH
actuarial investigation 精算调查 "mOoGy,(
actuarial principle 精算原则 v!x[1[
actuarial report 精算师报告 V_~wWuZ-
Actuarial Society of Hong Kong 香港精算学会 B|Omz:c
actuarial valuation 精算师估值 RI`A<*>w
actuary 精算师 giTlXz3D9
ad referendum agreement 暂定协议;有待覆核的协定 #?/.LMn{
ad valorem duty 从价税;按值征税 (=X16}n:>
ad valorem duty system 从价税制 }O>IPRZ
ad valorem fee 从价费 A@#dv2JzP
ad valorem tariff 从价关税 brFOQU?
additional allowance 额外免税额 j ]P|iL
additional amount for unexpired risk 未过期风险的额外款额 nQ+{1 C
additional assessable profit 补加应评税利润 U` U/|@6
additional assessment 补加评税 u
Qj#U
m8
additional commitment 额外承担 rS
jC/O&b
additional commitment vote 额外承担拨款 ]_Qc}pMF&
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Oe#k|
additional dependent parent allowance 供养父母额外免税额 <omz9d1
additional provision 额外拨款 UX0tI0.tg
additional stamp duty 附加印花税 ZTun{Dw{
additional tax 补加税罚款;补加税款 EKt-C_)U
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GwvxX&P
adjudged bankrupt 被裁定破产 8
jT"H
ZB6
adjudicated bankrupt 裁定破产人 P~#jvm!
adjudication fee 裁定费;评定印花税额手续费;评估契据费 *qqFIp^
adjudication of bankruptcy 裁定破产;宣告破产 .UDZW*
adjudication of insolvency 裁定无力偿还债务 nO/5X>A,Zw
adjusted actual 经调整的实数;调整后的实数 4>|
5B:
adjusted current assets 经调整的流动资产;调整后的流动资产 NUU}8a(K
adjusted figure 经调整的数字;调整后的数额 /j^zHrLN
adjusted liabilities 经调整的负债;调整后的负债 oM VJ+#[x
adjusted loss 经调整的亏损;调整后的亏损 lC2xl( #!
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 9xz`V1mIL
adjusted profit 经调整的利润;调整后的利润 sPw(+m*C
adjusted surplus 经调整的盈余额;调整后的盈余额 $ D89|sy
adjusted value 经调整的价值;调整后的价值 P-mrH
adjustment 调整;修订;理算〔保险〕 0TNzVsu7
adjustment centre 调剂中心 E,X,RM~
+D
adjustment lag 调整过程的时间差距;调整时差 "~
`-Jkm
adjustment mechanism 调整机制 VMHY.Rf
adjustment of loss 亏损调整 nGf@zJDb
adjustment process 调整过程;调整程序
[brrziZ
adjustment range 调整幅度 ,t[D1KZt
administered exchange rate 受管制汇率 9+/|sU\.%