A: -J:vYhq|g
gi8kYHldH
A share A股;甲类股份 zKZ6Qjd8!
abatement of tax 减税;减扣免税额 aOOY_S
E
ABN AMRO Bank N.V. 荷兰银行 EC7o 3LoND
above-the-line expenditure 线上项目支出;经常预算支出 r mhB!Lo
above-the-line receipt 线上项目收入;经常预算收入 \AG,dMS
ABSA Asia Limited 南非联合亚洲有限公司 KW)yTE<
absolute change 绝对数值变更 f3O3pIA
absolute expenditure 实际开支 tfsG
P]9$
absolute guideline figure 绝对准则数字 Q"\[ICu!,
absolute interest 绝对权益 ]yyfE7{q
absolute order of discharge 绝对破产解除令 =+u$ZZ0+]o
absolute profit margin 绝对利润幅度 L/shF}<
absolute value 实值;绝对值 cCwT0O#d
absolutely vested interest 绝对既得权益 sfH|sp
absorbed cost 已吸收成本;已分摊成本 l\bBc,%jt
absorption 吸收;分摊;合并 ?tOzhrv
absorption rate 吸收率;摊配率;分摊率 7dLPy[8";t
ACB Finance Limited 亚洲商业财务有限公司 J{91 t |
acceptable form of reciprocity 合理的互惠条件 E+_}8J .
acceptable rate 适当利率;适当汇率 rv^j&X+EH
acceptance agreement 承兑协议 +IU]=qS
acceptance for honour 参加承兑 r$+9grm<
acceptor 承兑人;接受人;受票人 5D'8 l@7
acceptor for honour 参加承兑人 q\ ?6-?Mr
accident insurance 意外保险 edch'H^2+P
Accident Insurance Association of Hong Kong 香港意外保险公会 /OZF3Pft
accident insurance scheme 意外保险计划 ^+pmZw9
0
accident year basis 意外年度基准 _)ERi*}x8
accommodation 通融;贷款 FQ[::*-
accommodation bill 通融票据;空头票据 ,}bC
accommodation party 汇票代发人 ?qdG)jo=
account balance 帐户余额;帐户结余 yjr!8L:m
account book 帐簿 ^<<
Wqmx
account collected in advance 预收款项 \KG{
11
account current book 往来帐簿 |*!I(wm2i
account of after-acquired property 事后取得的财产报告 5}1c Np6@
account of defaulter 拖欠帐目 ,
cS|fG
account payable 应付帐款 =oSv=xY
account payee only [A/C payee only] 只可转帐;存入收款人帐户
<53~Y
account receivable 应收帐款 .L8S_Mz
account receivable report 应收帐款报表 F3+)bIz
account statement 结单;帐单;会计财务报表 :.@gd7T
account title 帐户名称;会计科目 |d8/ZD
accountant's report 会计师报告 z[v MO%
Accountant's Report Rules 会计师报告规则 wAITE|H<zj
accounting and auditing procedure 会计与审计程序;会计与核数程序 nF05p2Mh
Accounting Arrangements 《会计安排》 7D4P=$UJp
accounting basis 会计基础 7Rq;V=2YV
accounting by Official Receiver 破产管理署署长呈交的帐目 9c<lFZb;
Accounting Circular 《会计通告》 m(?M]CH(A
accounting class 会计类别 RXh/[t+
accounting date 记帐日期;会计结算日期 \4mw
>8wA
accounting for money 款项核算 ^;N+"oq!y
Accounting Officer 会计主任 c8#A^q}
accounting period 会计报告期;会计期 ;/$zBr`'
accounting policy 会计政策;会计方针 7kHEY5s
"
accounting practice 会计惯例 Ig]Gg/1G
accounting principle 会计准则 +oeO0
accounting record 会计记录 p1CY?K
accounting report 会计报告 5PG%)xff
*
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8hGp?Ihu
Accounting Society of China 中国会计学会 )
=sm{R%T
accounting statement 会计报表 z6$W@-Vd
accounting system 会计制度;会计系统 ?-Fp r
C
accounting transaction 会计事项;帐务交易 <$_B J2Z
accounting treatment 会计处理 59IxY
?
accounting year 会计年度 (@~d9PvB>
accretion 增值;添加 dtr8u
accrual 应计项目;应累算数目 Td}#o!4!
accrual basis 应计制;权责发生制 }h>QkV,{2
accrual basis accounting 应计制会计;权责发生制会计 UuW"
accrue 应累算;应计 : >4{m)
accrued benefit 应累算利益 J)6f"{} &
accrued charges 应计费用 q B5cF_
accrued cumulative preference share dividend 应累算的累积优先股股息 8v_HIx0xu
accrued expenses 应累算费用 Av]<[ F/
accrued interest payable 应付利息;应计未付利息 x)h5W+$
accrued interest receivable 应收利息;应计未收利息 `
A])4q$
accrued right 累算权益 '3
5w(
accruing profit 应累算的利润 z`]'~
accumulated fiscal reserve 累积财政储备 x<4-Q6'{S
accumulated profit 累积利润;滚存溢利 \|R P-8
accumulated reserve 累积储备 +2!F6"hP
accumulation of surplus income 累积收益盈余
XTyJ*`>
acquired assets 既得资产 P'xq+Q
acquisition 收购;购置;取得 weYP^>gH'
acquisition cost 购置成本 *^ g7kCe(
acquisition expenses 购置费用
;"Q{dOvp
acquisition of 100% interest 收购全部股权 +eg$Z]Lht
acquisition of control 取得控制权 HI*xk
acquisition of fixed assets 购置固定资产 p
eQD]v
acquisition of shell “买壳” MS)(\&N
acquisition price 收购价 TU&gj1
act of God 天灾 9K-=2hvv
acting partner 执事合伙人 a`|&rggN
active market 买卖活跃的市场;交投畅旺的市场;旺市 c%n[
v3]
active partner 积极参与的合伙人 =0c yGo
active trading 交投活跃 "hdcB
0
actual circulation 实际流通 18jI6$DY
actual cost 实际成本 u(S~V+<@Z
actual expenditure 实际开支;实际支出 LxC*{
t/>8
actual income 实际入息;实际收入;实际收益 UEbRg =6
actual market 现货市场 OB
FG!.)
actual price 现货价;实际价格 ,dOd3y'y
actual profit 实际利润 -Zh`h8gX
actual quotation 实盘;实际价位;实际报价 3iMh)YH5b
actual year basis 按实际年度计算 Ii_X^)IL(
actuals 实货 21_>|EKp
actuarial investigation 精算调查 5B)Z@-x2
actuarial principle 精算原则 o|FRG{TJ
actuarial report 精算师报告 &W)Lzpx8c
Actuarial Society of Hong Kong 香港精算学会
]{
;=<t6
actuarial valuation 精算师估值 ]-FK6jw
actuary 精算师 ~_OtbNj#
ad referendum agreement 暂定协议;有待覆核的协定 tQ=M=BPZ
ad valorem duty 从价税;按值征税 S4508l
ad valorem duty system 从价税制 4RTuy+
M
ad valorem fee 从价费 /"Ws3.p
ad valorem tariff 从价关税 {B8W>>E
additional allowance 额外免税额 wyvrNru<l4
additional amount for unexpired risk 未过期风险的额外款额 O:3LA-vA
additional assessable profit 补加应评税利润 {PZNJ 2~
additional assessment 补加评税 dP}=cZ~
additional commitment 额外承担 i'aV=E5
additional commitment vote 额外承担拨款 ,R_ KLd
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q$r1beA
additional dependent parent allowance 供养父母额外免税额
pVbgjJI
additional provision 额外拨款 z'OY6
additional stamp duty 附加印花税 UT!gAU
additional tax 补加税罚款;补加税款 Exd$v"s
Y
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
jp?;8rS3
adjudged bankrupt 被裁定破产 bAS('R;4
adjudicated bankrupt 裁定破产人 X~wkqI#d%E
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0EiURVX
adjudication of bankruptcy 裁定破产;宣告破产
c]3% wL
adjudication of insolvency 裁定无力偿还债务 UZ#Yd|'
PD
adjusted actual 经调整的实数;调整后的实数 F=)9z+l#
adjusted current assets 经调整的流动资产;调整后的流动资产 S?_/Po
|
adjusted figure 经调整的数字;调整后的数额 xrb %-vT
adjusted liabilities 经调整的负债;调整后的负债 r:Uqtqxh
adjusted loss 经调整的亏损;调整后的亏损 "|<6bA
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 3{OY&
adjusted profit 经调整的利润;调整后的利润 )*
<=:
adjusted surplus 经调整的盈余额;调整后的盈余额 9ReH@5_bGM
adjusted value 经调整的价值;调整后的价值 I{#&!h>]U
adjustment 调整;修订;理算〔保险〕 pt[H5
adjustment centre 调剂中心 *9V;;bY#
adjustment lag 调整过程的时间差距;调整时差 D L0jA/f
adjustment mechanism 调整机制 )Lt|]|1B{
adjustment of loss 亏损调整 Zqwxi1
adjustment process 调整过程;调整程序 .<uxZ
adjustment range 调整幅度 7u8HcHl
administered exchange rate 受管制汇率 rz/^_
dV