A: ,Z*&QR
.Qk T-12
A share A股;甲类股份 5r)ndW,aN
abatement of tax 减税;减扣免税额 I^S
gWC
ABN AMRO Bank N.V. 荷兰银行 tb36c<U-
above-the-line expenditure 线上项目支出;经常预算支出 KSkT6_<
above-the-line receipt 线上项目收入;经常预算收入 C$?gt-tJ'
ABSA Asia Limited 南非联合亚洲有限公司 k?]`PUrV
absolute change 绝对数值变更 v,bCj6
absolute expenditure 实际开支 Ahl-EVIr<
absolute guideline figure 绝对准则数字
mU@pRjq=
absolute interest 绝对权益 B8A-|S!,U
absolute order of discharge 绝对破产解除令 8h"Val|qP
absolute profit margin 绝对利润幅度 Aiyx!Q6vT
absolute value 实值;绝对值 nk=+6r6
absolutely vested interest 绝对既得权益 ;PM(q<@\
absorbed cost 已吸收成本;已分摊成本 \Gm$hTvB&
absorption 吸收;分摊;合并 C#<b7iMg
absorption rate 吸收率;摊配率;分摊率 0?c2=
Y
ACB Finance Limited 亚洲商业财务有限公司 Bv-|#sdxm
acceptable form of reciprocity 合理的互惠条件 F[am2[/<A
acceptable rate 适当利率;适当汇率 Wk<he F
acceptance agreement 承兑协议 tNpBRk(}
acceptance for honour 参加承兑 LB9D6,*t
acceptor 承兑人;接受人;受票人 rywui10x*
acceptor for honour 参加承兑人 ]mIcK
accident insurance 意外保险 _v=S4A#tF
Accident Insurance Association of Hong Kong 香港意外保险公会 / bm2v;
accident insurance scheme 意外保险计划 O_=2{k~s0
accident year basis 意外年度基准 lGoP(ki
accommodation 通融;贷款 iM
\3~3'
accommodation bill 通融票据;空头票据 Aw?i6d
accommodation party 汇票代发人 rdj_3Utv
account balance 帐户余额;帐户结余 M9[52D!{
account book 帐簿 {"kEu
account collected in advance 预收款项 8w4-Ud*$i
account current book 往来帐簿 s"OP[YEke/
account of after-acquired property 事后取得的财产报告 1f}YKT
account of defaulter 拖欠帐目 287g 5
account payable 应付帐款 9t$#!2z
account payee only [A/C payee only] 只可转帐;存入收款人帐户 q|7i6jq\*R
account receivable 应收帐款 wPr9N}rf
account receivable report 应收帐款报表 r_R(kns
account statement 结单;帐单;会计财务报表 |h^[/
account title 帐户名称;会计科目 #3VOC#.
accountant's report 会计师报告 B'NtG84
Accountant's Report Rules 会计师报告规则 t+
9[ki
accounting and auditing procedure 会计与审计程序;会计与核数程序 5;v_?M!UCK
Accounting Arrangements 《会计安排》 ^Pwtu
accounting basis 会计基础 FS'|e?WU
accounting by Official Receiver 破产管理署署长呈交的帐目 /H (55^EMZ
Accounting Circular 《会计通告》 2uSXC*Phz
accounting class 会计类别 Tumv0=q4wd
accounting date 记帐日期;会计结算日期 mYUR(*[
accounting for money 款项核算 1R-1#<a>&
Accounting Officer 会计主任 ;-0
d 2Z
accounting period 会计报告期;会计期 \p4>onGI
accounting policy 会计政策;会计方针 1>yh`Bp\=
accounting practice 会计惯例 Fal##6B
accounting principle 会计准则 KUD.hK.
accounting record 会计记录 (r6'q0[
accounting report 会计报告 mV>l`&K=
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P^3`znq{
Accounting Society of China 中国会计学会 X&LaAqlSG
accounting statement 会计报表 1j_gQ,'20
accounting system 会计制度;会计系统 rtSG-_[i
accounting transaction 会计事项;帐务交易 k3PFCl~e
accounting treatment 会计处理 @GVONluyU`
accounting year 会计年度 Wg5<@=x!G
accretion 增值;添加 NZb}n`:
accrual 应计项目;应累算数目 60\`TsFobT
accrual basis 应计制;权责发生制 42oW]b%P{;
accrual basis accounting 应计制会计;权责发生制会计 `{KdmWhW
accrue 应累算;应计 REg&[e+%
accrued benefit 应累算利益 J#'8]p3E
accrued charges 应计费用 @k-C>h()C
accrued cumulative preference share dividend 应累算的累积优先股股息 OH
>#f6`[
accrued expenses 应累算费用 5FJ(x:k?z
accrued interest payable 应付利息;应计未付利息 eIDrN%3
accrued interest receivable 应收利息;应计未收利息 m{gw:69h
accrued right 累算权益 Wa5B
;X~
accruing profit 应累算的利润 ROhhd.
accumulated fiscal reserve 累积财政储备 {{r.?m#{
accumulated profit 累积利润;滚存溢利 A+=K
<e
accumulated reserve 累积储备 En9>onJ
accumulation of surplus income 累积收益盈余 XN^l*Q?3n
acquired assets 既得资产 Zxw
cqN
acquisition 收购;购置;取得 PyoIhe&ep
acquisition cost 购置成本 d=nv61]
acquisition expenses 购置费用 y9Q#%a8V
acquisition of 100% interest 收购全部股权
41v#|%\w
acquisition of control 取得控制权 Jn&^5,J]F8
acquisition of fixed assets 购置固定资产 Nov)'2g7G
acquisition of shell “买壳” '" 4;;(
acquisition price 收购价 Lcz`
act of God 天灾 :Ahw{z`H#
acting partner 执事合伙人 F~$ay@g
active market 买卖活跃的市场;交投畅旺的市场;旺市 /:;"rnvq
active partner 积极参与的合伙人 ^'ws/(
active trading 交投活跃 *Y':raP
actual circulation 实际流通 \
z3>kvk
actual cost 实际成本 cC
*H.N
actual expenditure 实际开支;实际支出 )Drif\FF)
actual income 实际入息;实际收入;实际收益 ~H c5M5m
actual market 现货市场 w{WEYS
actual price 现货价;实际价格 RsW4 '5
actual profit 实际利润 Ya&\ b 6
actual quotation 实盘;实际价位;实际报价 P:>]a$Is
actual year basis 按实际年度计算 x~JOg57up
actuals 实货 der\"?_.
actuarial investigation 精算调查 ._q}lWT
actuarial principle 精算原则 D0}r4eA
actuarial report 精算师报告 udOdXz6K?
Actuarial Society of Hong Kong 香港精算学会 FEO/RMh
actuarial valuation 精算师估值 1)#dgsa
actuary 精算师 n52Q-6H
ad referendum agreement 暂定协议;有待覆核的协定 G ?Hx"3:?
ad valorem duty 从价税;按值征税 C jGQ
ad valorem duty system 从价税制 gW-mXb
ad valorem fee 从价费 LP'wL6#
ad valorem tariff 从价关税 7NRm\%^q
additional allowance 额外免税额 /5Sd?pW;
additional amount for unexpired risk 未过期风险的额外款额 &;naaV_2T
additional assessable profit 补加应评税利润 CB0p2WS_
additional assessment 补加评税 9$L
2a
additional commitment 额外承担 UP7?9\
additional commitment vote 额外承担拨款 9&bJ]
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >QdT7gB
additional dependent parent allowance 供养父母额外免税额 bao"iv~z
additional provision 额外拨款 DLN zH
additional stamp duty 附加印花税 7]_zWx,r
additional tax 补加税罚款;补加税款 RF= $SMTk
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 kEp{L
adjudged bankrupt 被裁定破产 -wr_x<7
adjudicated bankrupt 裁定破产人 Am|)\/K+Z
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Q*hXFayx
adjudication of bankruptcy 裁定破产;宣告破产 uO)vGzt3^x
adjudication of insolvency 裁定无力偿还债务 $)eS Gslz
adjusted actual 经调整的实数;调整后的实数 z%1& t4$
adjusted current assets 经调整的流动资产;调整后的流动资产 +
{#L,0t
adjusted figure 经调整的数字;调整后的数额 k;Fxr%
adjusted liabilities 经调整的负债;调整后的负债 #;=sJ[m4
adjusted loss 经调整的亏损;调整后的亏损 8#w%qij
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
7&dK_x,a
adjusted profit 经调整的利润;调整后的利润 I+,CiJ|4
adjusted surplus 经调整的盈余额;调整后的盈余额 q+} \(|
adjusted value 经调整的价值;调整后的价值 \
B'AXv6
adjustment 调整;修订;理算〔保险〕 DkSs^ym
adjustment centre 调剂中心 B1A:}#
adjustment lag 调整过程的时间差距;调整时差 /Pxny3
adjustment mechanism 调整机制 1ASoH,D/
adjustment of loss 亏损调整 [C\B2iU7_M
adjustment process 调整过程;调整程序 ];'7~",Y
adjustment range 调整幅度 -Jf}3$Ra
administered exchange rate 受管制汇率 f40OVT@g