A:
u0
y 1
+Qj(B@i
A share A股;甲类股份 [4Q"#[V&9
abatement of tax 减税;减扣免税额 O !&,5 Dy
ABN AMRO Bank N.V. 荷兰银行 )T|L,Lp
above-the-line expenditure 线上项目支出;经常预算支出 j0mM>X HB
above-the-line receipt 线上项目收入;经常预算收入 qCPmbg
ABSA Asia Limited 南非联合亚洲有限公司 l]6%lud8_
absolute change 绝对数值变更 -VT+O+9_A
absolute expenditure 实际开支 2+Rv{%
absolute guideline figure 绝对准则数字 T
.n4TmF
absolute interest 绝对权益 N#ioJ^}n:
absolute order of discharge 绝对破产解除令 M.[rLJZ4
absolute profit margin 绝对利润幅度 $`J_:H%
absolute value 实值;绝对值 09h.1/
absolutely vested interest 绝对既得权益 )r tomp:X
absorbed cost 已吸收成本;已分摊成本 0-d>I@j
absorption 吸收;分摊;合并 "r'ozf2\
absorption rate 吸收率;摊配率;分摊率 !3qVB
ACB Finance Limited 亚洲商业财务有限公司 yj_4gxJ\
acceptable form of reciprocity 合理的互惠条件 sa&) #Z:
acceptable rate 适当利率;适当汇率 D(]E/k@;~
acceptance agreement 承兑协议 Jxl6a:
acceptance for honour 参加承兑 <AoXEuD
acceptor 承兑人;接受人;受票人 ;zH
HIdQ>-
acceptor for honour 参加承兑人 ]!
*[Q\
accident insurance 意外保险 wvby?MhPY
Accident Insurance Association of Hong Kong 香港意外保险公会 =^;P#kX
accident insurance scheme 意外保险计划 h2Bz F
accident year basis 意外年度基准 s60
TxB
accommodation 通融;贷款 s!B/WsK
accommodation bill 通融票据;空头票据 y1f:?L-z
accommodation party 汇票代发人 ,,4
GNbBC
account balance 帐户余额;帐户结余 v&
$k9)]
account book 帐簿 r 2:2,5_
account collected in advance 预收款项 ^Q}eatEn
account current book 往来帐簿 }6u2*(TmD
account of after-acquired property 事后取得的财产报告 b Bc- ^
account of defaulter 拖欠帐目 PoSpkJH
account payable 应付帐款 EnVuD
9
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Rl~T$
Ey
account receivable 应收帐款 +9;2xya2
account receivable report 应收帐款报表 }^kL|qmjR
account statement 结单;帐单;会计财务报表 Cb;WZ3HR
account title 帐户名称;会计科目 3G}AH E4
accountant's report 会计师报告 aM3gRp51cj
Accountant's Report Rules 会计师报告规则 mN_Z7n;^eh
accounting and auditing procedure 会计与审计程序;会计与核数程序 +-?/e-z")
Accounting Arrangements 《会计安排》 .ic:`1
accounting basis 会计基础 r(A.<`\
accounting by Official Receiver 破产管理署署长呈交的帐目 4=8QZf0\
Accounting Circular 《会计通告》 1GCzyBSbb
accounting class 会计类别 dt\j
GD
accounting date 记帐日期;会计结算日期 R:aa+
MX(1
accounting for money 款项核算 yHo[{,4itA
Accounting Officer 会计主任 qQ]]~
F
accounting period 会计报告期;会计期 /iaf ^
>
accounting policy 会计政策;会计方针 %kshQ%P)?
accounting practice 会计惯例 }2 8=
accounting principle 会计准则 w8Sv*K
accounting record 会计记录 yR5XJ;Tct
accounting report 会计报告 ,M5}4E7L%s
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `{v?6:G:Q
Accounting Society of China 中国会计学会 G\d$x4CVGc
accounting statement 会计报表
iUk-'
accounting system 会计制度;会计系统 m"eteA,"k_
accounting transaction 会计事项;帐务交易 kS5_
accounting treatment 会计处理 Ta=s:trP
accounting year 会计年度
08bJCH
accretion 增值;添加 Hh;:`;}
accrual 应计项目;应累算数目 FDzqL;
I
accrual basis 应计制;权责发生制 R\3VB NX.g
accrual basis accounting 应计制会计;权责发生制会计 1Tp/MV/>
accrue 应累算;应计 lCd@jB{
accrued benefit 应累算利益 HeGYu?&
accrued charges 应计费用 #18 FA|
accrued cumulative preference share dividend 应累算的累积优先股股息 +0wT!DZW\=
accrued expenses 应累算费用 &
WOiik
accrued interest payable 应付利息;应计未付利息 t&q N:
J
accrued interest receivable 应收利息;应计未收利息 2-*V=El
accrued right 累算权益 uP $Cj
accruing profit 应累算的利润 g^Yl TB
accumulated fiscal reserve 累积财政储备 W*DVi_\$y
accumulated profit 累积利润;滚存溢利 Uh
eC
accumulated reserve 累积储备 -7H^n#]
accumulation of surplus income 累积收益盈余 X!hIwi A,t
acquired assets 既得资产 <yA}i"-1W
acquisition 收购;购置;取得 #65^w=Sp}
acquisition cost 购置成本 B<?[Mrdxw
acquisition expenses 购置费用 7R.Q
Ql
acquisition of 100% interest 收购全部股权 N7r_77%m0
acquisition of control 取得控制权 NH<gU_s8{9
acquisition of fixed assets 购置固定资产 N;oQ^B'
acquisition of shell “买壳” 3chPY4~A
acquisition price 收购价 T VmH
act of God 天灾 /'2O.d0}.
acting partner 执事合伙人 e1myH6$W
active market 买卖活跃的市场;交投畅旺的市场;旺市 g:l.MJT
active partner 积极参与的合伙人 0-Y:v(|.
active trading 交投活跃 sAn0bX
actual circulation 实际流通 :# E*Y8-
actual cost 实际成本 WO5O?jo'
actual expenditure 实际开支;实际支出 4BYE1
fUzd
actual income 实际入息;实际收入;实际收益 =;a!u
actual market 现货市场 7tM9u5FF
actual price 现货价;实际价格 !rDdd%Z
actual profit 实际利润 rPNb\Ri
actual quotation 实盘;实际价位;实际报价 gbeghLP[?
actual year basis 按实际年度计算 -$VZtex
actuals 实货 q LL,F
actuarial investigation 精算调查 r[(xjn
actuarial principle 精算原则 <:FP4e
"(
actuarial report 精算师报告 Jb)#fH$L
Actuarial Society of Hong Kong 香港精算学会 X[s8X!#
actuarial valuation 精算师估值 []R? ViG
actuary 精算师 k#Of]mXXz
ad referendum agreement 暂定协议;有待覆核的协定 N /$`:8"
ad valorem duty 从价税;按值征税 1 2++RkL#
ad valorem duty system 从价税制 GDhE[of
ad valorem fee 从价费 `i) 2
nNJ"
ad valorem tariff 从价关税 m"\:o
additional allowance 额外免税额 {CG_P,FO
additional amount for unexpired risk 未过期风险的额外款额 )0vU
k
additional assessable profit 补加应评税利润 @RFs/'
additional assessment 补加评税 9j]sD/L5q
additional commitment 额外承担 f %lD08Sl
additional commitment vote 额外承担拨款 a {}|Bf<
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jc[_I&Oc_
additional dependent parent allowance 供养父母额外免税额 )3YtIH_
additional provision 额外拨款 #*$P'r
additional stamp duty 附加印花税 .?p\n7
additional tax 补加税罚款;补加税款 U t-B^x)gl
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Z@8vL
adjudged bankrupt 被裁定破产 J`q]6qf#
adjudicated bankrupt 裁定破产人 > oA?6x
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Om'+]BBN
adjudication of bankruptcy 裁定破产;宣告破产 6$a$K,dZ
adjudication of insolvency 裁定无力偿还债务 9`jcC-;iv
adjusted actual 经调整的实数;调整后的实数 V@7KsB
adjusted current assets 经调整的流动资产;调整后的流动资产 +
uWDP.
adjusted figure 经调整的数字;调整后的数额 -7/s]9o'
adjusted liabilities 经调整的负债;调整后的负债 pL1Q7&&c0
adjusted loss 经调整的亏损;调整后的亏损 lkyzNy9R
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 &
gJV{V5Ay
adjusted profit 经调整的利润;调整后的利润 `b8v1Os^2
adjusted surplus 经调整的盈余额;调整后的盈余额 YSJy`
adjusted value 经调整的价值;调整后的价值 Iz6y{E
adjustment 调整;修订;理算〔保险〕 {e|*01hE
adjustment centre 调剂中心 IW8+_#d
adjustment lag 调整过程的时间差距;调整时差 v5;I]?72l~
adjustment mechanism 调整机制 {U
'd}Q
adjustment of loss 亏损调整 W"{v2x i
adjustment process 调整过程;调整程序 /(.6bv
adjustment range 调整幅度 svelYe#9z
administered exchange rate 受管制汇率 ~^u16z,