A: K06&.>v_
a<Ptm(,
A share A股;甲类股份 ?pF uV`Zm
abatement of tax 减税;减扣免税额 cLnvb!g'#
ABN AMRO Bank N.V. 荷兰银行 }%e
XGdC
above-the-line expenditure 线上项目支出;经常预算支出 >_?Waz%
above-the-line receipt 线上项目收入;经常预算收入 Jro%zZle
ABSA Asia Limited 南非联合亚洲有限公司 T
.L>PL?=
absolute change 绝对数值变更 #v4q:&yKf
absolute expenditure 实际开支 baM@HpMhM
absolute guideline figure 绝对准则数字 1:iT#~n
absolute interest 绝对权益 6m{1im=
absolute order of discharge 绝对破产解除令 y 4jelg
absolute profit margin 绝对利润幅度 6oLq2Z8uP
absolute value 实值;绝对值 w!^{Q'/,Q
absolutely vested interest 绝对既得权益 IOOAaa @(
absorbed cost 已吸收成本;已分摊成本 m:XMF)tW
absorption 吸收;分摊;合并 mo3HUXf}8
absorption rate 吸收率;摊配率;分摊率 tqe8:\1yK
ACB Finance Limited 亚洲商业财务有限公司 41`&/9:"_M
acceptable form of reciprocity 合理的互惠条件 )y}W=Q>T
acceptable rate 适当利率;适当汇率 >NN&j#;x~
acceptance agreement 承兑协议 9"~,ha7S$
acceptance for honour 参加承兑 wi/dR}*A
acceptor 承兑人;接受人;受票人 .q7o7J%
acceptor for honour 参加承兑人 4ky@rcD 1
accident insurance 意外保险 U*6)/.J
Accident Insurance Association of Hong Kong 香港意外保险公会 UDz#?ZWnd
accident insurance scheme 意外保险计划 U:
Q&sq8U
accident year basis 意外年度基准 =XT}&D6
accommodation 通融;贷款 eyGY8fF8$
accommodation bill 通融票据;空头票据 #\fxU:z~r
accommodation party 汇票代发人 P 6|\
^
account balance 帐户余额;帐户结余 -F| C6m!
account book 帐簿 ^8yhx-mgb
account collected in advance 预收款项 hzjEO2
account current book 往来帐簿 mN:p=.&
<
account of after-acquired property 事后取得的财产报告 AlRng&o~
account of defaulter 拖欠帐目 fgSe]q//
account payable 应付帐款 noa=wy
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Xy(o0/7F9
account receivable 应收帐款 +8AGs,
account receivable report 应收帐款报表 u;qBW
uO
account statement 结单;帐单;会计财务报表 yqw#= fy
account title 帐户名称;会计科目 nZ 0rxx[V?
accountant's report 会计师报告 ESl</"<J
Accountant's Report Rules 会计师报告规则 )!&7X L[
accounting and auditing procedure 会计与审计程序;会计与核数程序 le-Q&*
Accounting Arrangements 《会计安排》 >~sAa+Oxi
accounting basis 会计基础 5L}qL?S`x|
accounting by Official Receiver 破产管理署署长呈交的帐目 s"
jxj
Accounting Circular 《会计通告》 -C|1O%.
accounting class 会计类别
hVB^:
accounting date 记帐日期;会计结算日期 T~rPpi&
accounting for money 款项核算 uxd5 XS
Accounting Officer 会计主任 _JjR=
m
accounting period 会计报告期;会计期 ?x(]U+
accounting policy 会计政策;会计方针 }qf)L.
accounting practice 会计惯例 QM
}TPE
accounting principle 会计准则 IE-c^'W=}m
accounting record 会计记录 Sb&[V>!2^
accounting report 会计报告 ?m?DAd~ZY
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *L3>:],7
Accounting Society of China 中国会计学会 n~g,qEI;<x
accounting statement 会计报表 l25E!E-'b
accounting system 会计制度;会计系统 L+&eY?A
accounting transaction 会计事项;帐务交易 <"g ^V
accounting treatment 会计处理 .*N,x0B(
accounting year 会计年度 C[ ehw
accretion 增值;添加 L"akV,w4p
accrual 应计项目;应累算数目 =~i~SG/f
accrual basis 应计制;权责发生制 +d0&(b
accrual basis accounting 应计制会计;权责发生制会计 MW^,l=kqW)
accrue 应累算;应计 SG{> t*E
accrued benefit 应累算利益 #mNM5(o
accrued charges 应计费用 >+w(%;i;
accrued cumulative preference share dividend 应累算的累积优先股股息 PyD'lsV
accrued expenses 应累算费用 :1eJc2o
accrued interest payable 应付利息;应计未付利息 s\6kXR
accrued interest receivable 应收利息;应计未收利息 K>2
mm!{
accrued right 累算权益 v:MJF*/
accruing profit 应累算的利润 J3oj}M*
accumulated fiscal reserve 累积财政储备 3JiJ,<,7
accumulated profit 累积利润;滚存溢利 n y7G
accumulated reserve 累积储备 #[^?f[9r
accumulation of surplus income 累积收益盈余 ^gwVh~j
acquired assets 既得资产 )2|'`
acquisition 收购;购置;取得 ]E1aIt
acquisition cost 购置成本
@tY)s
acquisition expenses 购置费用 <m"yPi3TY
acquisition of 100% interest 收购全部股权 q^
{Xn-G
acquisition of control 取得控制权 L {6y]t7^
acquisition of fixed assets 购置固定资产 _y q"F#,*
acquisition of shell “买壳” 7.n/W|\
acquisition price 收购价 2Rc'1sCth-
act of God 天灾 HG2i^y
acting partner 执事合伙人 EROf%oaz=
active market 买卖活跃的市场;交投畅旺的市场;旺市 QfuKpcT&
active partner 积极参与的合伙人 NJG-~w
active trading 交投活跃 X&1R6O
actual circulation 实际流通 \$o!M1j
actual cost 实际成本 IS`1}i$1%
actual expenditure 实际开支;实际支出 !\
Y85o>JU
actual income 实际入息;实际收入;实际收益 @;iW)a_M
actual market 现货市场 }+KSZ,
actual price 现货价;实际价格 m L#-U)?F
actual profit 实际利润 28u)q2s^W|
actual quotation 实盘;实际价位;实际报价 B{ wx"mK
actual year basis 按实际年度计算 `p@YV(
actuals 实货 jg]_'^pVzr
actuarial investigation 精算调查 _L mDF8Q(
actuarial principle 精算原则 / c1=`OJ
actuarial report 精算师报告 %(GWR@mfC
Actuarial Society of Hong Kong 香港精算学会 >y C1X|d~t
actuarial valuation 精算师估值 zkXG%I4h
actuary 精算师 q<L>r?T[
ad referendum agreement 暂定协议;有待覆核的协定 HhN;&67~Z
ad valorem duty 从价税;按值征税 KJPCO0"
ad valorem duty system 从价税制 ^u zJu(
ad valorem fee 从价费 e&G!5kz!
ad valorem tariff 从价关税 'u }|~u?m
additional allowance 额外免税额 >=|Dir
additional amount for unexpired risk 未过期风险的额外款额 acgtXfHR
additional assessable profit 补加应评税利润
`A8nAgbe
additional assessment 补加评税 Pa%;[hbn
additional commitment 额外承担 &ah!g!o3
additional commitment vote 额外承担拨款 :- B,Q3d
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6/ir("LK
additional dependent parent allowance 供养父母额外免税额 TAbd[:2{F
additional provision 额外拨款 <]6])f,y\
additional stamp duty 附加印花税 9(>]6|XS
additional tax 补加税罚款;补加税款 xS%Z
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H#IJ&w|
adjudged bankrupt 被裁定破产 0?} ),8v>
adjudicated bankrupt 裁定破产人
V @A+d[
adjudication fee 裁定费;评定印花税额手续费;评估契据费 A;nrr1-0
adjudication of bankruptcy 裁定破产;宣告破产 8_8r{a<xW
adjudication of insolvency 裁定无力偿还债务 b4GD}kR
adjusted actual 经调整的实数;调整后的实数 iUl5yq
adjusted current assets 经调整的流动资产;调整后的流动资产 VG*Tdaua~
adjusted figure 经调整的数字;调整后的数额 R[Q`2ggG
adjusted liabilities 经调整的负债;调整后的负债 GAONgz|ZI
adjusted loss 经调整的亏损;调整后的亏损
3n;UXYJ%
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 OOy]:t4 /
adjusted profit 经调整的利润;调整后的利润 P?GHcq$\
adjusted surplus 经调整的盈余额;调整后的盈余额 ig(a28%
adjusted value 经调整的价值;调整后的价值 USLG G}R
adjustment 调整;修订;理算〔保险〕 q:4 51 C
adjustment centre 调剂中心 X{A|{
u=
adjustment lag 调整过程的时间差距;调整时差 0 1U/{D6D
adjustment mechanism 调整机制 kwRXNE(k]_
adjustment of loss 亏损调整 q_eGY&M
adjustment process 调整过程;调整程序 \M~M
adjustment range 调整幅度 uK6`3lCD
administered exchange rate 受管制汇率 iiS^xqSNCt