A: 0n=E.qZ9c
jXZNr
A share A股;甲类股份 $@wkQ%
abatement of tax 减税;减扣免税额 [L^
#<@S
ABN AMRO Bank N.V. 荷兰银行 SbivW5|61
above-the-line expenditure 线上项目支出;经常预算支出 :[3\jLrc
above-the-line receipt 线上项目收入;经常预算收入 P s
;:g0
ABSA Asia Limited 南非联合亚洲有限公司 UMaKvr-C&
absolute change 绝对数值变更 !6C d.fpWL
absolute expenditure 实际开支 i-b7
absolute guideline figure 绝对准则数字 6'zy"UkH
absolute interest 绝对权益 q4=RE
absolute order of discharge 绝对破产解除令 M czWg
absolute profit margin 绝对利润幅度 K e8cfd~c
absolute value 实值;绝对值 X9HI@M]h
absolutely vested interest 绝对既得权益 CG;D (AWR;
absorbed cost 已吸收成本;已分摊成本 }JsdgO&z
absorption 吸收;分摊;合并 kpu^:N&
absorption rate 吸收率;摊配率;分摊率 a=dN.OB}F7
ACB Finance Limited 亚洲商业财务有限公司 DM9 5Il[/
acceptable form of reciprocity 合理的互惠条件 sTz*tSwQv
acceptable rate 适当利率;适当汇率 Ui&$/%Z|
acceptance agreement 承兑协议 'CX
KphlWs
acceptance for honour 参加承兑 tS7u#YMh
acceptor 承兑人;接受人;受票人 #v-!GK_<
acceptor for honour 参加承兑人 ,z3b2$
&A
accident insurance 意外保险 qfU3Cwy
Accident Insurance Association of Hong Kong 香港意外保险公会 +|;IIwo
accident insurance scheme 意外保险计划 :83"t-O8[
accident year basis 意外年度基准 %ZK}y{u\
accommodation 通融;贷款 7SCI_8`
accommodation bill 通融票据;空头票据 e)kf;Hkf
accommodation party 汇票代发人 SH.'E Hd
account balance 帐户余额;帐户结余 Jk*MxlA.b
account book 帐簿 -,&Xp>u\
account collected in advance 预收款项 Tx(R3B+u7
account current book 往来帐簿 9D,&)6
account of after-acquired property 事后取得的财产报告 iJBZnU:Mp
account of defaulter 拖欠帐目 _c
2#
account payable 应付帐款 j*{bM{~T<
account payee only [A/C payee only] 只可转帐;存入收款人帐户 p* @L1
account receivable 应收帐款
)[1m$>
account receivable report 应收帐款报表 7-DC"`Y8e
account statement 结单;帐单;会计财务报表 [>;O'>
account title 帐户名称;会计科目 w3@te\
accountant's report 会计师报告 &%lhov
Accountant's Report Rules 会计师报告规则 jo^*R'}
accounting and auditing procedure 会计与审计程序;会计与核数程序 sq_:U_tJ
Accounting Arrangements 《会计安排》 $gNCS:VG*
accounting basis 会计基础 LsXYvX
accounting by Official Receiver 破产管理署署长呈交的帐目 dQ[lXV[}v
Accounting Circular 《会计通告》 ect?9S[!y
accounting class 会计类别 (`xc3-,
accounting date 记帐日期;会计结算日期 CS/-:>s%
accounting for money 款项核算 |1D`v9
Accounting Officer 会计主任 L*z;-,
accounting period 会计报告期;会计期 9O"?T7i"#
accounting policy 会计政策;会计方针 <T wq{kt
accounting practice 会计惯例 DQ)SMqOotw
accounting principle 会计准则 X$*
'D)
accounting record 会计记录
r2G<::<zL
accounting report 会计报告 R|suBF3
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZLkJYZk
Accounting Society of China 中国会计学会 $sJn:
8z
accounting statement 会计报表 -n9e-0
accounting system 会计制度;会计系统 C\{4<:<_&
accounting transaction 会计事项;帐务交易 B:4u2/!5
accounting treatment 会计处理 NQAnvX;
accounting year 会计年度 {x8`gP\H
accretion 增值;添加 M Pt7 /
accrual 应计项目;应累算数目 9YJb~tuZ73
accrual basis 应计制;权责发生制 4Qv|Z+$i
accrual basis accounting 应计制会计;权责发生制会计 /dfZ>k8
accrue 应累算;应计 L6a8%%`
accrued benefit 应累算利益 ;Y"J j
accrued charges 应计费用 PT;$@q8
accrued cumulative preference share dividend 应累算的累积优先股股息 R/#*~tPi8
accrued expenses 应累算费用 h@J`:KO
accrued interest payable 应付利息;应计未付利息 `
G'V9Xs(
accrued interest receivable 应收利息;应计未收利息 x\jHk}Buj
accrued right 累算权益 >b?,zWiw
accruing profit 应累算的利润 Lg^m?~{
accumulated fiscal reserve 累积财政储备 \;3r
accumulated profit 累积利润;滚存溢利 *=v
RX!sI,
accumulated reserve 累积储备 v%1# y5
accumulation of surplus income 累积收益盈余 !rWib`%
acquired assets 既得资产 c_iF S
acquisition 收购;购置;取得 g5E]o)
acquisition cost 购置成本 :* 'i\
acquisition expenses 购置费用 rdb%/@.-
acquisition of 100% interest 收购全部股权 @:[/uqL
acquisition of control 取得控制权 0XYxMN)
acquisition of fixed assets 购置固定资产 |0&S>%=
acquisition of shell “买壳” qSQjAo4t@
acquisition price 收购价 T.pPQH__
act of God 天灾 .C#}g
acting partner 执事合伙人 K)qmJ-Gub
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,Xn%-OT
active partner 积极参与的合伙人 Rwr0$_A
active trading 交投活跃 IOA{lN6
actual circulation 实际流通 6
8y.yX[
actual cost 实际成本 p;@PfhEz)
actual expenditure 实际开支;实际支出 +LUL-d
actual income 实际入息;实际收入;实际收益 Xm*Dh#H
actual market 现货市场 5}m2D='
actual price 现货价;实际价格 b ,cvQD
actual profit 实际利润 %=]{~5f>
actual quotation 实盘;实际价位;实际报价 ^I0SfZ'Y
actual year basis 按实际年度计算 HZ|6&9w
e
actuals 实货 +b{\v1b
actuarial investigation 精算调查
R+m{nO~r
actuarial principle 精算原则 cq 0jM;@d
actuarial report 精算师报告 M*}o{E;
Actuarial Society of Hong Kong 香港精算学会 &L/C:<.
actuarial valuation 精算师估值 :>,d$f^tqE
actuary 精算师 $]Q_x?
ad referendum agreement 暂定协议;有待覆核的协定 PY^Yx$t9
ad valorem duty 从价税;按值征税
&pCKz[Yf+
ad valorem duty system 从价税制 &v:iC
u^|
ad valorem fee 从价费 34oC285yc
ad valorem tariff 从价关税 I[&!\Me[+w
additional allowance 额外免税额 =v_ju;C=
additional amount for unexpired risk 未过期风险的额外款额 E5o0^^
additional assessable profit 补加应评税利润 %PG0PH4?
additional assessment 补加评税 i{`>!)U
additional commitment 额外承担 y,%w`
additional commitment vote 额外承担拨款 ZK13[_@9
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |BXq8Erh
additional dependent parent allowance 供养父母额外免税额 A.y$.(
additional provision 额外拨款 -du+iOe?
additional stamp duty 附加印花税 S`J_}>
additional tax 补加税罚款;补加税款 .z_^_@qdm
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @p!["v&
adjudged bankrupt 被裁定破产 D`LwW` 9
adjudicated bankrupt 裁定破产人 ]-R8W/fDn
adjudication fee 裁定费;评定印花税额手续费;评估契据费 o$Jk27
adjudication of bankruptcy 裁定破产;宣告破产 C6Kz6_DQZ
adjudication of insolvency 裁定无力偿还债务 Qc3!FW<26
adjusted actual 经调整的实数;调整后的实数 D.H
Ap+lx
adjusted current assets 经调整的流动资产;调整后的流动资产 `dj/Uk
adjusted figure 经调整的数字;调整后的数额 {L8SDU{P
adjusted liabilities 经调整的负债;调整后的负债 KR{kn[2|Q
adjusted loss 经调整的亏损;调整后的亏损 = U^B,q
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 0[PP-]JS
adjusted profit 经调整的利润;调整后的利润 xd>2TW l#
adjusted surplus 经调整的盈余额;调整后的盈余额 fxc~5~$>
adjusted value 经调整的价值;调整后的价值 p}j{<y
adjustment 调整;修订;理算〔保险〕 QZDGk4GG
adjustment centre 调剂中心 1 ft.ZJ
adjustment lag 调整过程的时间差距;调整时差 ^c=@2#^\
adjustment mechanism 调整机制 ncWASw`
adjustment of loss 亏损调整 :?60pu=
adjustment process 调整过程;调整程序 1XSqgr"3
adjustment range 调整幅度 n%ld*EgY
administered exchange rate 受管制汇率 =P5SFMPN