A: ^t`0ul]c
}5Km \OI
A share A股;甲类股份 X2YBZA
abatement of tax 减税;减扣免税额 m;U_oxb
ABN AMRO Bank N.V. 荷兰银行 ZJ/K MW
above-the-line expenditure 线上项目支出;经常预算支出 `<hMrhfh
above-the-line receipt 线上项目收入;经常预算收入 i
nk!>Z
ABSA Asia Limited 南非联合亚洲有限公司 0])[\O`j
absolute change 绝对数值变更 Pa?C-Xn^
absolute expenditure 实际开支 E0u&hBd3_
absolute guideline figure 绝对准则数字
KvO5-g
absolute interest 绝对权益 xE*.,:,&
absolute order of discharge 绝对破产解除令 EbJc%%c
absolute profit margin 绝对利润幅度 :+8qtIytKX
absolute value 实值;绝对值 Sh:_YD^(
absolutely vested interest 绝对既得权益 g]d0B!Ar~
absorbed cost 已吸收成本;已分摊成本 Kv ajk~
absorption 吸收;分摊;合并 ( yB]$
absorption rate 吸收率;摊配率;分摊率 #K
/95!)
ACB Finance Limited 亚洲商业财务有限公司 | _nBiHjNn
acceptable form of reciprocity 合理的互惠条件 N7^sn!JB
acceptable rate 适当利率;适当汇率 %kP=VUXj
acceptance agreement 承兑协议 M5N#xgR
acceptance for honour 参加承兑 ezS@`_pR;
acceptor 承兑人;接受人;受票人
9vCCE[9
acceptor for honour 参加承兑人 %Vk77(
accident insurance 意外保险 WfYG#!}x
Accident Insurance Association of Hong Kong 香港意外保险公会 /?V-
accident insurance scheme 意外保险计划 Sf2xI'
accident year basis 意外年度基准 z00,Vr^m
accommodation 通融;贷款 a&7uRR26
accommodation bill 通融票据;空头票据
nW
oh(a
accommodation party 汇票代发人 r$Oa
account balance 帐户余额;帐户结余 n(sseQ|\
account book 帐簿 [n3@*)q's
account collected in advance 预收款项 |3`8$-
account current book 往来帐簿 |w5,%#AeO$
account of after-acquired property 事后取得的财产报告 bKEiS8x
account of defaulter 拖欠帐目 gSe3S-Lt
account payable 应付帐款 ^zfs8]QSf
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |<MSV KW
account receivable 应收帐款 /.>%IcK
account receivable report 应收帐款报表 UtRwZ(09
account statement 结单;帐单;会计财务报表 d-z[=1m
account title 帐户名称;会计科目 N@^:IfJ+=
accountant's report 会计师报告 ?.Ip(g
Accountant's Report Rules 会计师报告规则 -&lD0p>*g
accounting and auditing procedure 会计与审计程序;会计与核数程序 bHQ) :W
Accounting Arrangements 《会计安排》 Xv+,Z<>iQ
accounting basis 会计基础 ZX'3qW^D
accounting by Official Receiver 破产管理署署长呈交的帐目 $weC '-n@
Accounting Circular 《会计通告》 ]Qe"S>,?`
accounting class 会计类别 xtK\-[n
accounting date 记帐日期;会计结算日期 6MLjU1
accounting for money 款项核算 5kojh _\
Accounting Officer 会计主任 ZKM@U?PK
accounting period 会计报告期;会计期 hS&.-5v
accounting policy 会计政策;会计方针 AS'+p %(
accounting practice 会计惯例 P(a}OlG
accounting principle 会计准则 oVW>PEgB-
accounting record 会计记录 [2!C^\t
accounting report 会计报告 lbC,*U^
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JEF ;Q
Accounting Society of China 中国会计学会 gMp' S
accounting statement 会计报表 AJ)&+H
accounting system 会计制度;会计系统 7xfS%'=y"
accounting transaction 会计事项;帐务交易 +=sw&DH
accounting treatment 会计处理 QlS_{XV
accounting year 会计年度 $VF$Ok>
accretion 增值;添加 p1W6 s0L
accrual 应计项目;应累算数目 I1I-,~hO
accrual basis 应计制;权责发生制 `Jh<8~1
accrual basis accounting 应计制会计;权责发生制会计 +k[w)7Q
accrue 应累算;应计 "8~PfLJ+
accrued benefit 应累算利益
unKgOvtj
accrued charges 应计费用 z[y
accrued cumulative preference share dividend 应累算的累积优先股股息 dN7.W
accrued expenses 应累算费用 fB]NEx|o~
accrued interest payable 应付利息;应计未付利息 l=x(
accrued interest receivable 应收利息;应计未收利息 WQbjq}R
fI
accrued right 累算权益 cwzgIm+
accruing profit 应累算的利润 ce; zn\
accumulated fiscal reserve 累积财政储备 y>)c?9X
accumulated profit 累积利润;滚存溢利 W Bb*2
accumulated reserve 累积储备 vKfjP_0$
accumulation of surplus income 累积收益盈余 WdB\n/BWB
acquired assets 既得资产 $VhY"<
acquisition 收购;购置;取得 |sEuhP\A3
acquisition cost 购置成本 1U?5/Ja
acquisition expenses 购置费用 dGz4`1(>
acquisition of 100% interest 收购全部股权 wuW{2+)B
acquisition of control 取得控制权 N(2M
w:}
acquisition of fixed assets 购置固定资产 ~O]{m,)n
acquisition of shell “买壳” ;--D?Gs]Qr
acquisition price 收购价 %?Q&a ]
act of God 天灾 .Lu3LVS
acting partner 执事合伙人 9%bErMHL
active market 买卖活跃的市场;交投畅旺的市场;旺市 _dmG#_1
active partner 积极参与的合伙人 ` U-vXP
active trading 交投活跃 X4
Pm&ol
actual circulation 实际流通 N;k )>
actual cost 实际成本 ) .KMZ]
actual expenditure 实际开支;实际支出 .2s^8 g O
actual income 实际入息;实际收入;实际收益 XVJH>
Zw
actual market 现货市场 )dh`aQ%N "
actual price 现货价;实际价格 E0yx
@Vx
actual profit 实际利润 )lz~Rt;1i
actual quotation 实盘;实际价位;实际报价 ^P*-bV4
actual year basis 按实际年度计算 *aFY+.;U`
actuals 实货 dZI["FeO&d
actuarial investigation 精算调查 Eggu-i(rD
actuarial principle 精算原则 xA`j:zn'j
actuarial report 精算师报告 Tu5p`p3-j
Actuarial Society of Hong Kong 香港精算学会 FFN Sn
actuarial valuation 精算师估值 p1K]m>Y{?
actuary 精算师 <q>d@Foi
ad referendum agreement 暂定协议;有待覆核的协定 @|bJMi
ad valorem duty 从价税;按值征税 "a3?m)
ad valorem duty system 从价税制 VR\}*@pNp
ad valorem fee 从价费 zqBzataR:
ad valorem tariff 从价关税 ) xKW
additional allowance 额外免税额 #9F>21UU
additional amount for unexpired risk 未过期风险的额外款额 y7%SHYC p[
additional assessable profit 补加应评税利润 T7Y}v,+-
additional assessment 补加评税 w=a$]`
additional commitment 额外承担 1[$zdv{A
additional commitment vote 额外承担拨款 `w`F-ke]I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x+;y0`oL
additional dependent parent allowance 供养父母额外免税额 y)a)VvU":
additional provision 额外拨款 r-*6#
"
additional stamp duty 附加印花税 &%;n9K
additional tax 补加税罚款;补加税款 j>uu3ADd2
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ek]nLN
adjudged bankrupt 被裁定破产 9qgs*]J
adjudicated bankrupt 裁定破产人 Y_EEnx&>
i
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #TO^
x&3@
adjudication of bankruptcy 裁定破产;宣告破产 xR|^{y9n
adjudication of insolvency 裁定无力偿还债务 9%"`9j~H>
adjusted actual 经调整的实数;调整后的实数 k7;i^$@c
adjusted current assets 经调整的流动资产;调整后的流动资产 3D1y^
I
adjusted figure 经调整的数字;调整后的数额
~8"oH5
adjusted liabilities 经调整的负债;调整后的负债 qvK/}
adjusted loss 经调整的亏损;调整后的亏损 #f HnM+
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 }/,Rp/+7]
adjusted profit 经调整的利润;调整后的利润 :Fu7T1
adjusted surplus 经调整的盈余额;调整后的盈余额 VX>j2Z'
adjusted value 经调整的价值;调整后的价值 Jj5VBI!Ok
adjustment 调整;修订;理算〔保险〕 EWgJ"WT
F
adjustment centre 调剂中心 E^br-{|{
adjustment lag 调整过程的时间差距;调整时差 I%GQ3D"=
adjustment mechanism 调整机制 ZoSyc--Bv
adjustment of loss 亏损调整 0fn*;f8{XJ
adjustment process 调整过程;调整程序 q-ko)]
adjustment range 调整幅度 c:&8B/
administered exchange rate 受管制汇率 ".waCt6