A: !G[%; d
60$;Q,]o
A share A股;甲类股份 (`E`xb@E,=
abatement of tax 减税;减扣免税额 =Hn--DEMg
ABN AMRO Bank N.V. 荷兰银行 <;W-!R759
above-the-line expenditure 线上项目支出;经常预算支出 *c=vEQn-
above-the-line receipt 线上项目收入;经常预算收入 4k3p
m&
ABSA Asia Limited 南非联合亚洲有限公司 4r~K`)/S'
absolute change 绝对数值变更 x3`JC&hF,q
absolute expenditure 实际开支 <fDT/
absolute guideline figure 绝对准则数字 0%[IG$u)|
absolute interest 绝对权益 EmrkaV-?k
absolute order of discharge 绝对破产解除令 #}@8(>T
absolute profit margin 绝对利润幅度 Sew*0S(
absolute value 实值;绝对值 ]1>R8
absolutely vested interest 绝对既得权益 IvkYM`%
absorbed cost 已吸收成本;已分摊成本 GiM-8y~
absorption 吸收;分摊;合并 NziCN*6
absorption rate 吸收率;摊配率;分摊率 Ug546Bz
ACB Finance Limited 亚洲商业财务有限公司 0asP,)i
acceptable form of reciprocity 合理的互惠条件 -ZSN0Xk
acceptable rate 适当利率;适当汇率 |te=DCO
acceptance agreement 承兑协议 hLuv
acceptance for honour 参加承兑 (>ze{T|
acceptor 承兑人;接受人;受票人 ~&RrlF h
acceptor for honour 参加承兑人 G'}N ?8s1
accident insurance 意外保险 D84&=EpVZ
Accident Insurance Association of Hong Kong 香港意外保险公会 ^Mq@} 0
accident insurance scheme 意外保险计划 /ILd|j(e
accident year basis 意外年度基准 0x5Ax=ut
accommodation 通融;贷款 _4L6
accommodation bill 通融票据;空头票据 R-NM ~gp
accommodation party 汇票代发人 :2==7u7v?
account balance 帐户余额;帐户结余 uF}dEDB|;
account book 帐簿 %s+'"E"E
account collected in advance 预收款项 3T0-RP*
account current book 往来帐簿 zng.(]U/?H
account of after-acquired property 事后取得的财产报告 o_mjI:
account of defaulter 拖欠帐目 Op]*wwI*h
account payable 应付帐款 r5nHYV&7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,K\7y2/
account receivable 应收帐款 !DSm[Z
1
account receivable report 应收帐款报表 CR9wp]-Vd
account statement 结单;帐单;会计财务报表 Y7p@NG&1q
account title 帐户名称;会计科目 c?_7e9
}2
accountant's report 会计师报告 f"j9C%'*
Accountant's Report Rules 会计师报告规则 =JfwHFHd#
accounting and auditing procedure 会计与审计程序;会计与核数程序 0KgP'oWvY
Accounting Arrangements 《会计安排》 ]N'%l]_$
accounting basis 会计基础 =:w,wI.
accounting by Official Receiver 破产管理署署长呈交的帐目 fi*b]a\'
Accounting Circular 《会计通告》 ,C><n
kx
accounting class 会计类别 2P8wvNDG
accounting date 记帐日期;会计结算日期 1`L.$T,1!
accounting for money 款项核算 5m0lk|`
Accounting Officer 会计主任 '5$@I{z
accounting period 会计报告期;会计期 Q"{Dijc%
accounting policy 会计政策;会计方针 inO;Uwlv
accounting practice 会计惯例 yUo8-O aL7
accounting principle 会计准则 YU[#4f~
accounting record 会计记录 |36% B7H
accounting report 会计报告 c,;VnZ
9wC
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H.;}%id
Accounting Society of China 中国会计学会 DMch88W
accounting statement 会计报表 z{w %pUn}
accounting system 会计制度;会计系统 \WC,iA%Y
accounting transaction 会计事项;帐务交易 &a=rJvnIO&
accounting treatment 会计处理 I)` +:+P
accounting year 会计年度 D>W&#A8&y
accretion 增值;添加 u4xtlGt5
accrual 应计项目;应累算数目 8M,o)oH
accrual basis 应计制;权责发生制 WLj]EsA.
accrual basis accounting 应计制会计;权责发生制会计 rm3/R<
accrue 应累算;应计 N_B^k8j
accrued benefit 应累算利益 hLZfArq}
accrued charges 应计费用 <^5$))r
accrued cumulative preference share dividend 应累算的累积优先股股息 `{>/'o
accrued expenses 应累算费用 `~=z0I
accrued interest payable 应付利息;应计未付利息 D-C]0Jf3
accrued interest receivable 应收利息;应计未收利息 rL"]m_FK
accrued right 累算权益 ^ /G ;
accruing profit 应累算的利润 L(Twclrb
accumulated fiscal reserve 累积财政储备 sBI/`dGZV
accumulated profit 累积利润;滚存溢利 \7qj hA@
accumulated reserve 累积储备 Lm`-q(!7w
accumulation of surplus income 累积收益盈余 -A<@Pg
acquired assets 既得资产 Myg;2 .
acquisition 收购;购置;取得 ETU-6qFtO
acquisition cost 购置成本 VUUnB<j
acquisition expenses 购置费用
:^{KY(3
acquisition of 100% interest 收购全部股权 0H4|}+e
acquisition of control 取得控制权 t~K[`=G\ex
acquisition of fixed assets 购置固定资产 /"A=Yf
acquisition of shell “买壳” YfT
D
acquisition price 收购价 v8 =#1YB;
act of God 天灾 o*7NyiJ@z
acting partner 执事合伙人 P#!gP3
active market 买卖活跃的市场;交投畅旺的市场;旺市 M"s:*
c_6
active partner 积极参与的合伙人 Pb T2-
F_
active trading 交投活跃 1U/9=b
actual circulation 实际流通 RiR],Sj
actual cost 实际成本 K7JZUS`C!
actual expenditure 实际开支;实际支出
wI
7gHp
actual income 实际入息;实际收入;实际收益 <h#W*a
actual market 现货市场 ZoJqJWsd
actual price 现货价;实际价格 JK!`uG+v
actual profit 实际利润 ESoC7d&.K{
actual quotation 实盘;实际价位;实际报价 .K4)#oC
actual year basis 按实际年度计算 fCY??su*
actuals 实货 '#=n>
actuarial investigation 精算调查 ZEDvY=@a
actuarial principle 精算原则 RaSuzy^`*]
actuarial report 精算师报告 1QmOUw}yj
Actuarial Society of Hong Kong 香港精算学会 n>eDN\5
actuarial valuation 精算师估值 S`b!sT-sD
actuary 精算师 A*+gWn,4Y_
ad referendum agreement 暂定协议;有待覆核的协定 &Lzd*}7
ad valorem duty 从价税;按值征税 1CZO+MB&"$
ad valorem duty system 从价税制 cjGN=|`u
ad valorem fee 从价费 C"5P7F{
ad valorem tariff 从价关税 =?y0fLTc
additional allowance 额外免税额 (r?hD*2r
additional amount for unexpired risk 未过期风险的额外款额 M'R
] ''
additional assessable profit 补加应评税利润 _fn7-&6
additional assessment 补加评税 J"E _i]
additional commitment 额外承担 ^vSSG5 :
additional commitment vote 额外承担拨款 ^b5+A6?
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #=)>,6Zw
additional dependent parent allowance 供养父母额外免税额 "S'Yn-
additional provision 额外拨款 n
ei0LAD
additional stamp duty 附加印花税 G!C }ULq
additional tax 补加税罚款;补加税款 7>MG8pf3a
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 fsEQ4xN'
adjudged bankrupt 被裁定破产 ,37<FXX,
adjudicated bankrupt 裁定破产人 Q{=r9&&
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n;=FD;}j+
adjudication of bankruptcy 裁定破产;宣告破产 Xe:^<$z
adjudication of insolvency 裁定无力偿还债务 &D-z|ZjgHi
adjusted actual 经调整的实数;调整后的实数 FhBV.,bU,m
adjusted current assets 经调整的流动资产;调整后的流动资产 2x|FVp
adjusted figure 经调整的数字;调整后的数额 xuqG)HthRS
adjusted liabilities 经调整的负债;调整后的负债 SzeY?04zj:
adjusted loss 经调整的亏损;调整后的亏损 +C7W2!I[G2
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ,{(XT7hr
adjusted profit 经调整的利润;调整后的利润 ~-H3]
adjusted surplus 经调整的盈余额;调整后的盈余额 E%8uQ2p(
adjusted value 经调整的价值;调整后的价值 6Ktq7'Z@
adjustment 调整;修订;理算〔保险〕 \@h$|nb
adjustment centre 调剂中心 $A,YQH+
adjustment lag 调整过程的时间差距;调整时差 '/loJz 1
adjustment mechanism 调整机制 54WX#/<Yik
adjustment of loss 亏损调整 +]wM$bP
adjustment process 调整过程;调整程序 `wj'
adjustment range 调整幅度 UB>BVBCt
administered exchange rate 受管制汇率 v
\;/P