A: qG8s;_G
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A share A股;甲类股份 U0B2
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abatement of tax 减税;减扣免税额 eOO+>%Z
ABN AMRO Bank N.V. 荷兰银行 TT!ET<ciN
above-the-line expenditure 线上项目支出;经常预算支出 tgFJZA
above-the-line receipt 线上项目收入;经常预算收入 e&Y0}oY
ABSA Asia Limited 南非联合亚洲有限公司 8Vl!|\x5
absolute change 绝对数值变更 my^ak*N
absolute expenditure 实际开支 %(m])
absolute guideline figure 绝对准则数字 JXQPT
absolute interest 绝对权益 g1m-+a
absolute order of discharge 绝对破产解除令 y+mElG$F
absolute profit margin 绝对利润幅度 JV"NZvjN7d
absolute value 实值;绝对值 _]#klL
absolutely vested interest 绝对既得权益 Qez SJ
io
absorbed cost 已吸收成本;已分摊成本 I %_MV
absorption 吸收;分摊;合并 J07O:cjyu
absorption rate 吸收率;摊配率;分摊率 HB&
&
ACB Finance Limited 亚洲商业财务有限公司 </oY4$ l'
acceptable form of reciprocity 合理的互惠条件 x2wg^$F*oO
acceptable rate 适当利率;适当汇率 /F[+13C
acceptance agreement 承兑协议 % +Pl+`?E
acceptance for honour 参加承兑 :Z`4j
acceptor 承兑人;接受人;受票人 WnxEu3U
acceptor for honour 参加承兑人 iSp
accident insurance 意外保险 <HoAj"xf
Accident Insurance Association of Hong Kong 香港意外保险公会 gy_$#e
accident insurance scheme 意外保险计划 "ORzWnE4U
accident year basis 意外年度基准 ``4wX-y
accommodation 通融;贷款 9Ld9N;rWm#
accommodation bill 通融票据;空头票据 y0q#R.TOm
accommodation party 汇票代发人 q=c/B(II!
account balance 帐户余额;帐户结余 a0_(eO-S
account book 帐簿 =V $j6
account collected in advance 预收款项 XF,<i1ZlM
account current book 往来帐簿 "e62/Ejg%
account of after-acquired property 事后取得的财产报告 -e>|kPfv!
account of defaulter 拖欠帐目 +cg
{[f,J;
account payable 应付帐款 R9dP ,<2
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0Qd%iP)6
account receivable 应收帐款 # mT]j""
account receivable report 应收帐款报表 NrJzVGeS
account statement 结单;帐单;会计财务报表 ?C;JJ#Ho
account title 帐户名称;会计科目 |qUrEGjiSS
accountant's report 会计师报告 B4W\
t{
Accountant's Report Rules 会计师报告规则 }C6@c1myq-
accounting and auditing procedure 会计与审计程序;会计与核数程序 YB!!/ SX4
Accounting Arrangements 《会计安排》 Wc'Ehyi;
accounting basis 会计基础 2R@
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accounting by Official Receiver 破产管理署署长呈交的帐目 k$[{n'\@
Accounting Circular 《会计通告》 _vrWj<wyf
accounting class 会计类别 'Ji+c
accounting date 记帐日期;会计结算日期 [8]m8=n
accounting for money 款项核算 [%8@DC'
Accounting Officer 会计主任 vjK, I9
accounting period 会计报告期;会计期 D s
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accounting policy 会计政策;会计方针 J/Q|uRpmqr
accounting practice 会计惯例 l1-HO
accounting principle 会计准则 U</+ .$b
accounting record 会计记录 b7$}JCn
accounting report 会计报告 0'yyfz
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sbla`6Fb
Accounting Society of China 中国会计学会 31XU7A
accounting statement 会计报表 UC!5
wVY
accounting system 会计制度;会计系统 nR'#s%K
j
accounting transaction 会计事项;帐务交易 'j79GC0
accounting treatment 会计处理 \C/z%Hf7-
accounting year 会计年度 rx:lKoOnB
accretion 增值;添加 :XS"#^aJ
accrual 应计项目;应累算数目 9*_uCPR
accrual basis 应计制;权责发生制 epVH.u%
accrual basis accounting 应计制会计;权责发生制会计 Zoow*`b|$U
accrue 应累算;应计 lgT?{,>RkW
accrued benefit 应累算利益 ;nk@XFJ
accrued charges 应计费用 0xBY(#;Q
accrued cumulative preference share dividend 应累算的累积优先股股息 yX9B97XyC
accrued expenses 应累算费用 yiT{+;g^
accrued interest payable 应付利息;应计未付利息 `pYE[y+
accrued interest receivable 应收利息;应计未收利息 3
jh|y,
accrued right 累算权益 Zr"dOj$Jf
accruing profit 应累算的利润 >eo8
accumulated fiscal reserve 累积财政储备 /=M.-MU2
accumulated profit 累积利润;滚存溢利 1URsHV!xcM
accumulated reserve 累积储备 4(m3c<'P
accumulation of surplus income 累积收益盈余 iEhDaC[e(b
acquired assets 既得资产 h.b+r~u
acquisition 收购;购置;取得 `@$YlFOW
acquisition cost 购置成本 dofR)"<p,^
acquisition expenses 购置费用 # U`&
jBU
acquisition of 100% interest 收购全部股权 6D^%'[4t
acquisition of control 取得控制权 -A@U0=o
acquisition of fixed assets 购置固定资产 s5.k|!K
acquisition of shell “买壳” /nM*ljfB\
acquisition price 收购价 0*{p Oe/u
act of God 天灾 ZOH
RUm
acting partner 执事合伙人 }}s)
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active market 买卖活跃的市场;交投畅旺的市场;旺市 mh8nlB
active partner 积极参与的合伙人 y Hw!#gWM
active trading 交投活跃 YPQCOG
actual circulation 实际流通 s=j O;K$
actual cost 实际成本 \[E-:
actual expenditure 实际开支;实际支出 ~y%7w5%Un
actual income 实际入息;实际收入;实际收益 /O"0L/hc
^
actual market 现货市场 Vx(;|/:
actual price 现货价;实际价格 D4\(:kF\Hg
actual profit 实际利润 zf")|9j
actual quotation 实盘;实际价位;实际报价 EQ~I'#m7
actual year basis 按实际年度计算 mg/]4)SF
actuals 实货 F\P!NSFZV
actuarial investigation 精算调查 5oa]dco
actuarial principle 精算原则 "j;!_v>=f`
actuarial report 精算师报告 e)og4
Actuarial Society of Hong Kong 香港精算学会 /
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actuarial valuation 精算师估值 :\T_'Shq
actuary 精算师 P#9-bYNU
ad referendum agreement 暂定协议;有待覆核的协定 {8i}Ow
ad valorem duty 从价税;按值征税 %,E7vYjT%
ad valorem duty system 从价税制 u"joCZ7`kG
ad valorem fee 从价费 [ 1D)$"
ad valorem tariff 从价关税 .?7So3
additional allowance 额外免税额 dW6Q)Rfi
additional amount for unexpired risk 未过期风险的额外款额 '|+=B u
additional assessable profit 补加应评税利润 ,DQ
>&_DK
additional assessment 补加评税 Jz2q\42q
additional commitment 额外承担 ri;r7Y9V9`
additional commitment vote 额外承担拨款 1 pYsjo~
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l>33z_H^
additional dependent parent allowance 供养父母额外免税额 |O^V)bZmx
additional provision 额外拨款 GYTbeY
additional stamp duty 附加印花税 k.ww-nH
additional tax 补加税罚款;补加税款 JG1LS$p^
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :'TX"
E!
adjudged bankrupt 被裁定破产 C(ZcR_+r$,
adjudicated bankrupt 裁定破产人 yl|R:/2
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adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^&e;8d|f{
adjudication of bankruptcy 裁定破产;宣告破产 *+# k{D,
adjudication of insolvency 裁定无力偿还债务 p@`4 Qz
adjusted actual 经调整的实数;调整后的实数 pzYG?9cwz
adjusted current assets 经调整的流动资产;调整后的流动资产 | eK,Td%
adjusted figure 经调整的数字;调整后的数额 <kk'v'GW@
adjusted liabilities 经调整的负债;调整后的负债 `jt(DKB+J
adjusted loss 经调整的亏损;调整后的亏损 a:wJ/ p
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 H==X0
adjusted profit 经调整的利润;调整后的利润 D DZTqsws
adjusted surplus 经调整的盈余额;调整后的盈余额 _qdWQFuM
adjusted value 经调整的价值;调整后的价值 ],WwqD=
adjustment 调整;修订;理算〔保险〕 1Z=;Uy\
adjustment centre 调剂中心 i,^>uf
adjustment lag 调整过程的时间差距;调整时差 3<yCe%I:
adjustment mechanism 调整机制 6NP`P j R
adjustment of loss 亏损调整 XWJ0=t&}
adjustment process 调整过程;调整程序 XP3QBq
adjustment range 调整幅度 d;IJ0xB+by
administered exchange rate 受管制汇率 vQE` c@^{