A:
4YX3+oS
IyPnp&_
A share A股;甲类股份 ',4i
FuY
abatement of tax 减税;减扣免税额 a+PzI x2
ABN AMRO Bank N.V. 荷兰银行 ]]j
uN
above-the-line expenditure 线上项目支出;经常预算支出 vFK<J Sk!
above-the-line receipt 线上项目收入;经常预算收入 /Qk4
ABSA Asia Limited 南非联合亚洲有限公司 @{pLk4E
absolute change 绝对数值变更 Dl8;$~
absolute expenditure 实际开支 CC^'@~)?
absolute guideline figure 绝对准则数字 Iy3GE[
absolute interest 绝对权益 % -e 82J1
absolute order of discharge 绝对破产解除令 5-xX8-ElYz
absolute profit margin 绝对利润幅度 #`X?=/q
absolute value 实值;绝对值 ;l-!)0U
absolutely vested interest 绝对既得权益 f:.I0 ST
absorbed cost 已吸收成本;已分摊成本 q=qcm`ce
absorption 吸收;分摊;合并 e01epVR;
absorption rate 吸收率;摊配率;分摊率 9v!1V,`j"
ACB Finance Limited 亚洲商业财务有限公司 g^ i&gNDx
acceptable form of reciprocity 合理的互惠条件 y
{<9]'
acceptable rate 适当利率;适当汇率 1\rz%E
acceptance agreement 承兑协议 Zdo'{
$
acceptance for honour 参加承兑 JO"<{ngsQ
acceptor 承兑人;接受人;受票人 3fJc
9|
acceptor for honour 参加承兑人 c#tjp(-
accident insurance 意外保险 Ziu]'#
Accident Insurance Association of Hong Kong 香港意外保险公会 \K]0JH
accident insurance scheme 意外保险计划 M6-&R=78K
accident year basis 意外年度基准 :7?FF'u
accommodation 通融;贷款 ;H.^i|_/
accommodation bill 通融票据;空头票据 1!T1Y,w
accommodation party 汇票代发人 B=A [ymm
account balance 帐户余额;帐户结余 do+.aOC
account book 帐簿 \1 &,|\E#
account collected in advance 预收款项 } c}_<#I
account current book 往来帐簿 *6F[t.Or
account of after-acquired property 事后取得的财产报告 -JjM y X
account of defaulter 拖欠帐目 P{+T<bk|
account payable 应付帐款 6}Y#= }
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Nf"r4%M<6
account receivable 应收帐款 i`$*Ty"x
account receivable report 应收帐款报表 vVe';|8v
account statement 结单;帐单;会计财务报表 '>ssqBnI
account title 帐户名称;会计科目 p\ZNy\N^
accountant's report 会计师报告 JU5C}%Q6
Accountant's Report Rules 会计师报告规则 }\:NuTf
accounting and auditing procedure 会计与审计程序;会计与核数程序 "#oHYz3D
Accounting Arrangements 《会计安排》 ;Q*or2"
!
accounting basis 会计基础 #c?j\Y9nz
accounting by Official Receiver 破产管理署署长呈交的帐目 qC:raH_:
Accounting Circular 《会计通告》 r^a7MHY1
accounting class 会计类别 2=`o_<P'"
accounting date 记帐日期;会计结算日期 M`i\VG
accounting for money 款项核算 `Kr,>sEAM
Accounting Officer 会计主任 D(RTVef
accounting period 会计报告期;会计期 sCk?
accounting policy 会计政策;会计方针 4 k _vdz
accounting practice 会计惯例 [t@Mn
accounting principle 会计准则 UsQ+`\|
accounting record 会计记录 E:}r5S)4
accounting report 会计报告 =4PV;>X
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $m1z-i;/
Accounting Society of China 中国会计学会 FZ,#0ZYJGP
accounting statement 会计报表 X_|J@5b7
accounting system 会计制度;会计系统 ,N[7/kT|
accounting transaction 会计事项;帐务交易 Slher0.Y
accounting treatment 会计处理
I3mGo
accounting year 会计年度 \$e)*9)
accretion 增值;添加 DYxCQ
D
accrual 应计项目;应累算数目 $gy*D7
accrual basis 应计制;权责发生制 .=;3d~.]
accrual basis accounting 应计制会计;权责发生制会计 <_tT<5'[$u
accrue 应累算;应计 A?%H=>v$
accrued benefit 应累算利益 DB:+E|vSD
accrued charges 应计费用 Id|L`
w
accrued cumulative preference share dividend 应累算的累积优先股股息 sOJQ,"sB
accrued expenses 应累算费用 ^T$|J;I
accrued interest payable 应付利息;应计未付利息
/ZPyN<@
accrued interest receivable 应收利息;应计未收利息 L=8<B=QT$
accrued right 累算权益 DhT>']Z
accruing profit 应累算的利润 (Cd\G=PK
accumulated fiscal reserve 累积财政储备 uv(Sdiir8
accumulated profit 累积利润;滚存溢利 PuT@}tw
accumulated reserve 累积储备 FUOI3
accumulation of surplus income 累积收益盈余 #9xd[A: N
acquired assets 既得资产 +W\f(/ q0
acquisition 收购;购置;取得 6qaQ[XTxf
acquisition cost 购置成本 qI<mjB{3`
acquisition expenses 购置费用 7:3$Ey
acquisition of 100% interest 收购全部股权 CS-uNG6
acquisition of control 取得控制权 s,n0jix@
acquisition of fixed assets 购置固定资产 FPI;Jx6W'
acquisition of shell “买壳” _/!y)&4"
acquisition price 收购价 Vq;A>
act of God 天灾 O
Jzs Q
acting partner 执事合伙人 #K Xa&C
active market 买卖活跃的市场;交投畅旺的市场;旺市 T {Uc:Z
active partner 积极参与的合伙人 *B{j.{
p(
active trading 交投活跃 BT"42#7_
actual circulation 实际流通 )Z
qJh
actual cost 实际成本 q51Uf_\/
actual expenditure 实际开支;实际支出 $8[r9L!
actual income 实际入息;实际收入;实际收益 BWuqo
actual market 现货市场 K7Wk6Aw
actual price 现货价;实际价格 ^? ]%sdT q
actual profit 实际利润 mP P`xL?T
actual quotation 实盘;实际价位;实际报价 ?Poq2
actual year basis 按实际年度计算 q]N:T
pm9
actuals 实货 sZm$|T0
actuarial investigation 精算调查 (tGY%oT"
actuarial principle 精算原则 x61 U[/r
actuarial report 精算师报告 H0SQ"?
Actuarial Society of Hong Kong 香港精算学会 ]U7KLUY>:
actuarial valuation 精算师估值 yK2^Y]Ku?
actuary 精算师 {aJJ`t
ad referendum agreement 暂定协议;有待覆核的协定 Z(_ZAB%+D
ad valorem duty 从价税;按值征税 i?:_:"^x
ad valorem duty system 从价税制 -s$F&\5by
ad valorem fee 从价费 Eb>78k(3I)
ad valorem tariff 从价关税 g
HbxgeL
additional allowance 额外免税额 9>rPe1iv
additional amount for unexpired risk 未过期风险的额外款额 ku
a)
K!
additional assessable profit 补加应评税利润 Xy &uZ
additional assessment 补加评税 3LTcEd
additional commitment 额外承担 *"r~-&IL
additional commitment vote 额外承担拨款 "0k8IVwp
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7ei|XfR
additional dependent parent allowance 供养父母额外免税额 xOHgp=#D
additional provision 额外拨款 ;6{@^
additional stamp duty 附加印花税 z.VyRB i0
additional tax 补加税罚款;补加税款 <K4,7J$}h
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 }sFm9j7yR
adjudged bankrupt 被裁定破产 u@%
r
adjudicated bankrupt 裁定破产人 13&0rLS
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (%:>T
Q(
adjudication of bankruptcy 裁定破产;宣告破产 NwR}yb6
adjudication of insolvency 裁定无力偿还债务 9bq<GC'eX8
adjusted actual 经调整的实数;调整后的实数 b(I2m
adjusted current assets 经调整的流动资产;调整后的流动资产 V@QK
adjusted figure 经调整的数字;调整后的数额 uH;-z_Wpn!
adjusted liabilities 经调整的负债;调整后的负债 "AhTH.ZP
adjusted loss 经调整的亏损;调整后的亏损 wgRsZ
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
T!}[yW
adjusted profit 经调整的利润;调整后的利润 FsGlJ
adjusted surplus 经调整的盈余额;调整后的盈余额 N9<Ujom
adjusted value 经调整的价值;调整后的价值 q;wLa#4)J
adjustment 调整;修订;理算〔保险〕 (x$9~;<S*d
adjustment centre 调剂中心 k%op>
&
adjustment lag 调整过程的时间差距;调整时差 ]}6w#)]"
adjustment mechanism 调整机制 FHPXu59u
adjustment of loss 亏损调整 nPgeLG"00
adjustment process 调整过程;调整程序 'XUKN/.
adjustment range 调整幅度 e%>b+Sv
administered exchange rate 受管制汇率 #s%-IN
cR