A: f#t
^<`7
.R'i=D`Pz
A share A股;甲类股份 D^{:UbN
abatement of tax 减税;减扣免税额 SMFW]I2T/
ABN AMRO Bank N.V. 荷兰银行 ?Sqm`)\>4
above-the-line expenditure 线上项目支出;经常预算支出 cn0F
z"d
above-the-line receipt 线上项目收入;经常预算收入 @FV;5M:I
ABSA Asia Limited 南非联合亚洲有限公司 SDwSlwf
absolute change 绝对数值变更 AI
yv;}5
absolute expenditure 实际开支 ,Aii>D]
absolute guideline figure 绝对准则数字 U!5*V9T~J
absolute interest 绝对权益 m5pVt4
absolute order of discharge 绝对破产解除令 NjxW A&[ng
absolute profit margin 绝对利润幅度 SS~Q ;9o
absolute value 实值;绝对值 m { fQL
absolutely vested interest 绝对既得权益 bAiw]xi
absorbed cost 已吸收成本;已分摊成本 DE ws+y-*
absorption 吸收;分摊;合并 ,LZ:y1z'V-
absorption rate 吸收率;摊配率;分摊率 }v,THj
ACB Finance Limited 亚洲商业财务有限公司 q@9i3*q;
acceptable form of reciprocity 合理的互惠条件 zTB9
GrU
acceptable rate 适当利率;适当汇率 clw91yrQn
acceptance agreement 承兑协议 Wwha?W>
acceptance for honour 参加承兑 }D+8K
acceptor 承兑人;接受人;受票人 l,FoK76G
acceptor for honour 参加承兑人 Ol[gck|~
accident insurance 意外保险 jVIpbG44
Accident Insurance Association of Hong Kong 香港意外保险公会 !&lPdEc@T
accident insurance scheme 意外保险计划 Ak Tw?v'
accident year basis 意外年度基准 D8Rmxq!
accommodation 通融;贷款 sCQup^\
accommodation bill 通融票据;空头票据 ?<'W~Rm6n
accommodation party 汇票代发人 fJ2{w[ne
account balance 帐户余额;帐户结余 e9_+$Oo
account book 帐簿 MF}Lv1/[-J
account collected in advance 预收款项 Xb*_LZAU
account current book 往来帐簿 ]F;]<_
account of after-acquired property 事后取得的财产报告 `uA&w}(G
account of defaulter 拖欠帐目 zDyeAxh4
account payable 应付帐款 vs|6ww
account payee only [A/C payee only] 只可转帐;存入收款人帐户 R+0"B
account receivable 应收帐款 )`mF.87b&h
account receivable report 应收帐款报表 8
-;ZPhN&
account statement 结单;帐单;会计财务报表 I%919
account title 帐户名称;会计科目 %k
#Nu
accountant's report 会计师报告 %E"/]!}3
Accountant's Report Rules 会计师报告规则 m1i+{((
accounting and auditing procedure 会计与审计程序;会计与核数程序 {K4t8T]
Accounting Arrangements 《会计安排》 ,jsx]U/^
accounting basis 会计基础 lMez!qx,=
accounting by Official Receiver 破产管理署署长呈交的帐目 gsWlTI
Accounting Circular 《会计通告》 y%bqeo
L~
accounting class 会计类别 }]+}Tipd
accounting date 记帐日期;会计结算日期 K)UOx#xe1
accounting for money 款项核算 [KI`e
Accounting Officer 会计主任 E)wT+\
accounting period 会计报告期;会计期
jnzz~:
accounting policy 会计政策;会计方针 */dh_P<Yj
accounting practice 会计惯例 Y~hd<8 ~
accounting principle 会计准则 +1jqCW
accounting record 会计记录 6XL9
qb~X
accounting report 会计报告 )|R0_9CLV
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2G5!u)
Accounting Society of China 中国会计学会 @-@rG>y^:
accounting statement 会计报表 zRoEx1
accounting system 会计制度;会计系统 yn":!4U1
accounting transaction 会计事项;帐务交易 iH}rI'U.
accounting treatment 会计处理 ZX6=D>)u
accounting year 会计年度 IOZ|85u=
accretion 增值;添加 Y_3YO2K]
accrual 应计项目;应累算数目 /\uH[[s
accrual basis 应计制;权责发生制 40d9/$uzh
accrual basis accounting 应计制会计;权责发生制会计 t>GLZzO
accrue 应累算;应计 >\x_"o
R
accrued benefit 应累算利益 ]AA*f_!
accrued charges 应计费用 )7
"DR+;:
accrued cumulative preference share dividend 应累算的累积优先股股息 Y1_6\zpA
accrued expenses 应累算费用 5YG@[ic
accrued interest payable 应付利息;应计未付利息 9
roth
accrued interest receivable 应收利息;应计未收利息 4f[M$xU&h
accrued right 累算权益 d>b,aj(
accruing profit 应累算的利润 K^&
]xFW
accumulated fiscal reserve 累积财政储备 2td|8vDA
accumulated profit 累积利润;滚存溢利 u:H 3.5)%
accumulated reserve 累积储备 WlRZ|.
accumulation of surplus income 累积收益盈余 VBsFT2XiL
acquired assets 既得资产 e9hVX[uq
acquisition 收购;购置;取得 UNcJ=
acquisition cost 购置成本 ^AjYe<RU}
acquisition expenses 购置费用
9q)nNX<$)
acquisition of 100% interest 收购全部股权 \
[^)
WQ
acquisition of control 取得控制权 sEJ;t0.LX
acquisition of fixed assets 购置固定资产 t"bPKFRy9E
acquisition of shell “买壳” m57tOX
acquisition price 收购价 GE8D3V;*V
act of God 天灾 Or#+E2%1E
acting partner 执事合伙人 U>B5LU9&
active market 买卖活跃的市场;交投畅旺的市场;旺市 g9weJ6@}M
active partner 积极参与的合伙人 ~iR!3+yg4
active trading 交投活跃 sHPwW5j/o'
actual circulation 实际流通 >5~Zr$
actual cost 实际成本 voej ~z+
actual expenditure 实际开支;实际支出 )4F/T, {;m
actual income 实际入息;实际收入;实际收益
Vq)gpR
actual market 现货市场 u388Wj
actual price 现货价;实际价格 vu'!-K=0
actual profit 实际利润 e<O;pM:
actual quotation 实盘;实际价位;实际报价 7MuK/q.
actual year basis 按实际年度计算 vPl6Dasr
actuals 实货 400Tw`AiJ
actuarial investigation 精算调查 B-ri}PA
actuarial principle 精算原则 D_19sN@0m
actuarial report 精算师报告 %L \{kUam
Actuarial Society of Hong Kong 香港精算学会 ",aT<lw.
actuarial valuation 精算师估值 ! N"L`RWD
actuary 精算师 #SihedWi
ad referendum agreement 暂定协议;有待覆核的协定 ?<yq 2`\4O
ad valorem duty 从价税;按值征税 JPT I6"/
ad valorem duty system 从价税制 <GT>s
ad valorem fee 从价费 C>`.J_N
ad valorem tariff 从价关税 leb^,1/D6
additional allowance 额外免税额 d0}%
%T
additional amount for unexpired risk 未过期风险的额外款额 fdq^!MWTi
additional assessable profit 补加应评税利润 !8" $d_=h
additional assessment 补加评税 X@h^T>["
additional commitment 额外承担 [`
zbf_RyO
additional commitment vote 额外承担拨款 4<3?al&
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {7Gx9(
additional dependent parent allowance 供养父母额外免税额 THbtu*El
additional provision 额外拨款 |<$<L`xoe
additional stamp duty 附加印花税 w[,?-Xm
additional tax 补加税罚款;补加税款 sQ>B_Y!
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 gGI#QPT`X
adjudged bankrupt 被裁定破产 B=Zukg1G
adjudicated bankrupt 裁定破产人 9OQ0Yc!3
adjudication fee 裁定费;评定印花税额手续费;评估契据费 e1 {t0f
adjudication of bankruptcy 裁定破产;宣告破产 JW% /^'
adjudication of insolvency 裁定无力偿还债务 -M>K4*%K
adjusted actual 经调整的实数;调整后的实数 An8%7xa7
adjusted current assets 经调整的流动资产;调整后的流动资产 %];h|[ax]
adjusted figure 经调整的数字;调整后的数额 {sna)v$;
adjusted liabilities 经调整的负债;调整后的负债 4*D fI
adjusted loss 经调整的亏损;调整后的亏损 %g]$Vfpy
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 _r<zSH%
adjusted profit 经调整的利润;调整后的利润 h[-d1bKwS
adjusted surplus 经调整的盈余额;调整后的盈余额 F; MF:;mM
adjusted value 经调整的价值;调整后的价值 Xew1LPI
adjustment 调整;修订;理算〔保险〕 bQ^DX `o6P
adjustment centre 调剂中心 zU4V^N'
adjustment lag 调整过程的时间差距;调整时差 \&\_>X.,
adjustment mechanism 调整机制 :Er^"9'A2
adjustment of loss 亏损调整 Uaus>Frx.T
adjustment process 调整过程;调整程序 y} $P,
adjustment range 调整幅度 ]8xc?*i8
administered exchange rate 受管制汇率 ~<2 IIR$H