A: a <C?- g|
8?iI;(
A share A股;甲类股份 ah*{NR)
abatement of tax 减税;减扣免税额 ulxlh8=
ABN AMRO Bank N.V. 荷兰银行 q
FWN._R
above-the-line expenditure 线上项目支出;经常预算支出 <8}FsRr;J
above-the-line receipt 线上项目收入;经常预算收入 Ah1
9#0
ABSA Asia Limited 南非联合亚洲有限公司 g
`s|]VNt
absolute change 绝对数值变更 nG<oae6z"
absolute expenditure 实际开支 *k7BE_&*0Z
absolute guideline figure 绝对准则数字 1(@$bsgu2
absolute interest 绝对权益 %M`48TW)
absolute order of discharge 绝对破产解除令 Fq~uuQ
absolute profit margin 绝对利润幅度 &%
rM|
absolute value 实值;绝对值
2yJ{B
absolutely vested interest 绝对既得权益 +%YBa'Lk
absorbed cost 已吸收成本;已分摊成本 n5=U.r
absorption 吸收;分摊;合并 \96\!7$@O
absorption rate 吸收率;摊配率;分摊率 qHZDo[
ACB Finance Limited 亚洲商业财务有限公司 @dv8 F
"v
acceptable form of reciprocity 合理的互惠条件 2 {?]W/&fS
acceptable rate 适当利率;适当汇率 ]L~NYe9
acceptance agreement 承兑协议 RiQ]AsTtl
acceptance for honour 参加承兑 42]7N3:'
acceptor 承兑人;接受人;受票人 P7F"#R0QB
acceptor for honour 参加承兑人 }@q/.Ct! x
accident insurance 意外保险 e' M&Eh
Accident Insurance Association of Hong Kong 香港意外保险公会 ~5+RK16
accident insurance scheme 意外保险计划
U${W3Ra
accident year basis 意外年度基准 aqEZhMy
accommodation 通融;贷款 )I&.6l!#
accommodation bill 通融票据;空头票据 WnG2\(U
accommodation party 汇票代发人 To(I<W|{
account balance 帐户余额;帐户结余 !hq2AY&H)
account book 帐簿 ['o ueOg
account collected in advance 预收款项 N[@H107`
account current book 往来帐簿 k7iko{5D
account of after-acquired property 事后取得的财产报告 o#p%IGG`
account of defaulter 拖欠帐目 <-k!
account payable 应付帐款 I]C
Y>'
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }O*`I(
account receivable 应收帐款 qS\#MMsTd
account receivable report 应收帐款报表 CFh9@Nx
account statement 结单;帐单;会计财务报表 3A`Gx#
account title 帐户名称;会计科目 bVUIeX'
accountant's report 会计师报告 |BFzTz,o
Accountant's Report Rules 会计师报告规则 t}eyfflZ
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?Ujg.xo\
Accounting Arrangements 《会计安排》 ol"|?*3q
accounting basis 会计基础 J[<Zy^"Y;
accounting by Official Receiver 破产管理署署长呈交的帐目 w*6b%h%ww
Accounting Circular 《会计通告》 14 & KE3`
accounting class 会计类别 jM\{*!7b
accounting date 记帐日期;会计结算日期 aB6xRn9
accounting for money 款项核算 ULAr!
Accounting Officer 会计主任 bqED5;d'#
accounting period 会计报告期;会计期 VVDN3
accounting policy 会计政策;会计方针 tq5
9w
accounting practice 会计惯例 tfU*U>j
accounting principle 会计准则 g$s;;V/8e
accounting record 会计记录 {[2o
accounting report 会计报告 ]QaKXg)3q
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L"&T3i
Accounting Society of China 中国会计学会 0:v!'
accounting statement 会计报表 {K.H09Y
accounting system 会计制度;会计系统 l?*DGW(t{
accounting transaction 会计事项;帐务交易 Dylm=ZZa
accounting treatment 会计处理 Y_CVDKdcY
accounting year 会计年度 OL
0YjU@
accretion 增值;添加 lndz
accrual 应计项目;应累算数目 uHI(-!O
accrual basis 应计制;权责发生制 tkctwjD
accrual basis accounting 应计制会计;权责发生制会计 T2Yf7Sz
p
accrue 应累算;应计 Z
i6s0Uck
accrued benefit 应累算利益 'V7LL1K^>
accrued charges 应计费用 -i8KJzPL f
accrued cumulative preference share dividend 应累算的累积优先股股息 6axxyh%
accrued expenses 应累算费用 (S!UnBb&
accrued interest payable 应付利息;应计未付利息 b11I$b
#
accrued interest receivable 应收利息;应计未收利息 zhw*
Bed<
accrued right 累算权益 2{h2]F
accruing profit 应累算的利润 Em(_W5
ND{
accumulated fiscal reserve 累积财政储备 <gwRE{6U
accumulated profit 累积利润;滚存溢利 #tR:W?!
accumulated reserve 累积储备 $YX{gk>
accumulation of surplus income 累积收益盈余 ceG\Q2
acquired assets 既得资产 NwF"Zh5eMW
acquisition 收购;购置;取得 nNCR5&,q
acquisition cost 购置成本 {c*$i^T
acquisition expenses 购置费用 f
v7VDo8vb
acquisition of 100% interest 收购全部股权 4fKvB@O@.
acquisition of control 取得控制权 c6[m'cy
acquisition of fixed assets 购置固定资产 WPRk>j
acquisition of shell “买壳” XKTDBaON
acquisition price 收购价 qO"QSSbZqQ
act of God 天灾 ~5HT_B U=
acting partner 执事合伙人 "IU}>y>J
active market 买卖活跃的市场;交投畅旺的市场;旺市 IMWt!#vuY
active partner 积极参与的合伙人 >.qFhO\1so
active trading 交投活跃 futYMoV
actual circulation 实际流通 QDn_`c
actual cost 实际成本 X]y8-}Qf
actual expenditure 实际开支;实际支出 zdwQpB,+^
actual income 实际入息;实际收入;实际收益 U:*rlA@_.
actual market 现货市场 ?r !kKMZ
actual price 现货价;实际价格 +DRt2a#
actual profit 实际利润 fJ/INL
actual quotation 实盘;实际价位;实际报价 E.*hY+kGZ
actual year basis 按实际年度计算 lWc[Q1
actuals 实货 PaSwfjOnqr
actuarial investigation 精算调查
GUu8 N
actuarial principle 精算原则 /
<(|4e
actuarial report 精算师报告 yc*cT%?g
Actuarial Society of Hong Kong 香港精算学会 tCrEcjT-
actuarial valuation 精算师估值 N 8[rWJ#
actuary 精算师
XdJD"|,h
ad referendum agreement 暂定协议;有待覆核的协定 ^P9mJ:
ad valorem duty 从价税;按值征税 =u2~=t=LV
ad valorem duty system 从价税制 M1eh4IVE?
ad valorem fee 从价费 ^Z)7Z%
O
ad valorem tariff 从价关税 n
=-vOa%
additional allowance 额外免税额 >l 0aME@-0
additional amount for unexpired risk 未过期风险的额外款额 _-vlN
additional assessable profit 补加应评税利润 bR7tmJ[)Z
additional assessment 补加评税 OFr"RGW"
additional commitment 额外承担 p1'q{E+o*
additional commitment vote 额外承担拨款 4vL\t
uoz
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _zDS-e@
additional dependent parent allowance 供养父母额外免税额 = -oP,$k
additional provision 额外拨款 dlo`](5m
additional stamp duty 附加印花税 1?QVtfwY
additional tax 补加税罚款;补加税款 3YLK?X8
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gR!hN.I
adjudged bankrupt 被裁定破产 e r_6PV
adjudicated bankrupt 裁定破产人 {qHQ_
_Bl
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,IhQ %)l
adjudication of bankruptcy 裁定破产;宣告破产 M;XU"8
adjudication of insolvency 裁定无力偿还债务 0i
}.l\
adjusted actual 经调整的实数;调整后的实数 Vl$RMW@Ds
adjusted current assets 经调整的流动资产;调整后的流动资产 uB+#<F/c
adjusted figure 经调整的数字;调整后的数额 J?{sTj"KB
adjusted liabilities 经调整的负债;调整后的负债 <,DMD
adjusted loss 经调整的亏损;调整后的亏损 JPTLh{/
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 D% *ww'mt0
adjusted profit 经调整的利润;调整后的利润 U>kaQ54/
adjusted surplus 经调整的盈余额;调整后的盈余额 1CJ1-]S(3
adjusted value 经调整的价值;调整后的价值 s>L-0vG
adjustment 调整;修订;理算〔保险〕 b6S"&hs
adjustment centre 调剂中心 =eY
adjustment lag 调整过程的时间差距;调整时差 >0SG]er@
adjustment mechanism 调整机制 5dv|NLl
adjustment of loss 亏损调整 f]10^y5&
adjustment process 调整过程;调整程序 L__{U_p
adjustment range 调整幅度 .K
^gh$z!
administered exchange rate 受管制汇率 4%}iKoT