A: RC\TPG/8!
A5
8i}G9
A share A股;甲类股份 b!_l(2
abatement of tax 减税;减扣免税额 >8jDW "Ua
ABN AMRO Bank N.V. 荷兰银行 ~hP[[?
above-the-line expenditure 线上项目支出;经常预算支出 *)u_m h
above-the-line receipt 线上项目收入;经常预算收入 }RW4
ABSA Asia Limited 南非联合亚洲有限公司 'Y>!xm
absolute change 绝对数值变更 .hZ =8y9
absolute expenditure 实际开支 C,jPr )6)
absolute guideline figure 绝对准则数字 $?I^Dk
absolute interest 绝对权益 Z&J417buk
absolute order of discharge 绝对破产解除令 &[JI L=m5
absolute profit margin 绝对利润幅度 ?MO'WB9+JR
absolute value 实值;绝对值 I>G)wRpfR'
absolutely vested interest 绝对既得权益 p72
+:I
absorbed cost 已吸收成本;已分摊成本 zB 7wGl9
absorption 吸收;分摊;合并
s9O] tk
absorption rate 吸收率;摊配率;分摊率 ]:]2f9y
ACB Finance Limited 亚洲商业财务有限公司 vad
" N
acceptable form of reciprocity 合理的互惠条件 r_
r+&4n
acceptable rate 适当利率;适当汇率 u%v^(9z
acceptance agreement 承兑协议 v }P~g
acceptance for honour 参加承兑 7B+?1E(
acceptor 承兑人;接受人;受票人 c|ZZ+2IYd
acceptor for honour 参加承兑人 f~W.i]
accident insurance 意外保险 mX,#|qLf
Accident Insurance Association of Hong Kong 香港意外保险公会 Gs*ea'T)
accident insurance scheme 意外保险计划 $m{\<A
accident year basis 意外年度基准 zz02F+H$Y
accommodation 通融;贷款 b*.)m
accommodation bill 通融票据;空头票据 G|Q}.v
accommodation party 汇票代发人 "B)DX*-\?
account balance 帐户余额;帐户结余 QZQ@C# PR;
account book 帐簿 }R}tIC-:
account collected in advance 预收款项 lWnV{/q\X
account current book 往来帐簿 &
}k=V4L
account of after-acquired property 事后取得的财产报告 <*4=sX@
account of defaulter 拖欠帐目 y~U+MtSf#
account payable 应付帐款 \U~ggg0h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 /?2yo{Fg
account receivable 应收帐款 9DPf2`*$
account receivable report 应收帐款报表 l 4~'CLi
account statement 结单;帐单;会计财务报表 zA( 2+e 7
account title 帐户名称;会计科目 F
\} Kh3
accountant's report 会计师报告 "@`M>)*o
Accountant's Report Rules 会计师报告规则 I|iI
,l/9
accounting and auditing procedure 会计与审计程序;会计与核数程序 $Q]`+:g*}
Accounting Arrangements 《会计安排》 5dY
IL`
accounting basis 会计基础 B}r@x z
accounting by Official Receiver 破产管理署署长呈交的帐目 US>
m1KsX
Accounting Circular 《会计通告》 ub.pJJlC
accounting class 会计类别 d7KeJ$xy}p
accounting date 记帐日期;会计结算日期 hhYo9jTHW
accounting for money 款项核算 ^{Syg;
F=
Accounting Officer 会计主任 b/ZX}<s(1=
accounting period 会计报告期;会计期 !K`;fp!
accounting policy 会计政策;会计方针 1F[;
)@
accounting practice 会计惯例 nJ2l$J<
accounting principle 会计准则 7B7I'{d
accounting record 会计记录 Jz3 q
Pr
accounting report 会计报告 <-FZ-asem
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %!YsSk,
Accounting Society of China 中国会计学会 1
4(?mM3
accounting statement 会计报表 ,QG,tf?
accounting system 会计制度;会计系统 )xTp7YnZ;
accounting transaction 会计事项;帐务交易 5'oWd
e
accounting treatment 会计处理 G?jY>;P)
accounting year 会计年度 Z\dILt:#z
accretion 增值;添加 y>wr $
accrual 应计项目;应累算数目 |,}QhR
accrual basis 应计制;权责发生制 XV+BSW7}
accrual basis accounting 应计制会计;权责发生制会计 *?\2Ohp
accrue 应累算;应计 |wK)(s
accrued benefit 应累算利益 V|b?H6Q
accrued charges 应计费用 hA/FK
accrued cumulative preference share dividend 应累算的累积优先股股息 LU;ma((yy[
accrued expenses 应累算费用 C5XCy%h
accrued interest payable 应付利息;应计未付利息 ijoR(R^r
accrued interest receivable 应收利息;应计未收利息 qD`')=
accrued right 累算权益 QuF%m^aE
accruing profit 应累算的利润 #Oe=G:+A
accumulated fiscal reserve 累积财政储备 6 t A?<S
accumulated profit 累积利润;滚存溢利 *sL'6"#Cre
accumulated reserve 累积储备 A
.z~wu%(
accumulation of surplus income 累积收益盈余 :%!SzI?
acquired assets 既得资产 M5P63=1+
acquisition 收购;购置;取得 Q[~O`Lz
acquisition cost 购置成本 BAzqdG
acquisition expenses 购置费用 I94;1(Cs%
acquisition of 100% interest 收购全部股权 cl)MI,/>
acquisition of control 取得控制权 JTz1M~
acquisition of fixed assets 购置固定资产 7a
@V2cr@
acquisition of shell “买壳” =]7 \--
acquisition price 收购价 PT\5P&2o@
act of God 天灾 9)f1CC]
acting partner 执事合伙人 3&2,[G04
active market 买卖活跃的市场;交投畅旺的市场;旺市 b<:s{f"t,
active partner 积极参与的合伙人 xnh%nv<v{
active trading 交投活跃 y{jv-&!xB
actual circulation 实际流通 EaP#~x
actual cost 实际成本 ,pAMQ5
actual expenditure 实际开支;实际支出 4&`66\p;
actual income 实际入息;实际收入;实际收益 tgrQ
$Yjk
actual market 现货市场 -R&h?ec
actual price 现货价;实际价格 MTLcLmdO
actual profit 实际利润 ef53~x
actual quotation 实盘;实际价位;实际报价 IM
+Dm
actual year basis 按实际年度计算 HkrNh>^=
actuals 实货 1noFXz
eU3
actuarial investigation 精算调查 ^//N-?Fx
actuarial principle 精算原则 gHox{*hb[
actuarial report 精算师报告
KJ(zLwQ:
Actuarial Society of Hong Kong 香港精算学会 4["}U
1sG
actuarial valuation 精算师估值 }i/{8OuW
actuary 精算师 ?Bh}
ad referendum agreement 暂定协议;有待覆核的协定 czHO)uQ?d`
ad valorem duty 从价税;按值征税 wv?`3:co
ad valorem duty system 从价税制 KTf!Pf?g
ad valorem fee 从价费 rylllJz|L:
ad valorem tariff 从价关税 FWD9!M K
additional allowance 额外免税额 9V"^
F.>
additional amount for unexpired risk 未过期风险的额外款额 +vYm:
additional assessable profit 补加应评税利润 m{V@Om
additional assessment 补加评税 o+aB[+
additional commitment 额外承担 +x+H(of.
additional commitment vote 额外承担拨款 BwL:B\
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _IgG8)k;
additional dependent parent allowance 供养父母额外免税额 N%Lh_2EzqV
additional provision 额外拨款 EoOrA@N
additional stamp duty 附加印花税 @${!C\([1
additional tax 补加税罚款;补加税款 <-lz_
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <BO|.
(ys
adjudged bankrupt 被裁定破产 VvoJ85
adjudicated bankrupt 裁定破产人 6\E |`
adjudication fee 裁定费;评定印花税额手续费;评估契据费 hW|t~|j#_
adjudication of bankruptcy 裁定破产;宣告破产 C[x!Lf8'
adjudication of insolvency 裁定无力偿还债务 nQ/ha9v=n
adjusted actual 经调整的实数;调整后的实数 D/{-
adjusted current assets 经调整的流动资产;调整后的流动资产 w5&UG/z%l
adjusted figure 经调整的数字;调整后的数额 sAnH\AFm
adjusted liabilities 经调整的负债;调整后的负债 NtA}I)'SWU
adjusted loss 经调整的亏损;调整后的亏损 f'#7i@Je
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 bAW;2
NB
adjusted profit 经调整的利润;调整后的利润 SS H/q/
adjusted surplus 经调整的盈余额;调整后的盈余额 UO!OO&l!
adjusted value 经调整的价值;调整后的价值 mBnC]$<R
adjustment 调整;修订;理算〔保险〕 *1elUI2Rg
adjustment centre 调剂中心 [IHT)%>E8&
adjustment lag 调整过程的时间差距;调整时差 J 0
s8vAs
adjustment mechanism 调整机制 E^|b3G6T
adjustment of loss 亏损调整 IAtc^'l#
adjustment process 调整过程;调整程序 7p~@S4
adjustment range 调整幅度 h~nl
administered exchange rate 受管制汇率 0J_Np