A: Yy *=@qu>g
=2\2Sp
A share A股;甲类股份 br I;}m
abatement of tax 减税;减扣免税额 C`5'5/-.
ABN AMRO Bank N.V. 荷兰银行 R%UTYRLUn
above-the-line expenditure 线上项目支出;经常预算支出 J0xHpe
above-the-line receipt 线上项目收入;经常预算收入 \|=6<ZY:
ABSA Asia Limited 南非联合亚洲有限公司 W[2]$TwT
absolute change 绝对数值变更 :_e[xB=Yy
absolute expenditure 实际开支 {npm9w<;
absolute guideline figure 绝对准则数字 e]4$H.dP
absolute interest 绝对权益 cBxGGggB
absolute order of discharge 绝对破产解除令 I&-r^6Yx
absolute profit margin 绝对利润幅度 10SI&O
absolute value 实值;绝对值 vJWBr:`L
absolutely vested interest 绝对既得权益 W!{RJWe
absorbed cost 已吸收成本;已分摊成本 C4+DZ<pE
absorption 吸收;分摊;合并 v,w af`)J
absorption rate 吸收率;摊配率;分摊率 al
e'-V)5
ACB Finance Limited 亚洲商业财务有限公司 }c/p;<
acceptable form of reciprocity 合理的互惠条件 >Hf
{Mx{<
acceptable rate 适当利率;适当汇率
EBy7wU`S
acceptance agreement 承兑协议 s%)f<3=a
acceptance for honour 参加承兑 ifDWN*k6
acceptor 承兑人;接受人;受票人 *yBVZD|?H
acceptor for honour 参加承兑人 mnm
ZO}
accident insurance 意外保险 sT^R0Q'>
Accident Insurance Association of Hong Kong 香港意外保险公会 \.L jA_
accident insurance scheme 意外保险计划 "&6vFm r
accident year basis 意外年度基准 DU^.5f
accommodation 通融;贷款 lV\iYX2#
accommodation bill 通融票据;空头票据 4=Th<,<
accommodation party 汇票代发人 s~M$Wo8
account balance 帐户余额;帐户结余 N/tcW
account book 帐簿 K(;qd Ir
account collected in advance 预收款项 )Zq'r L<
account current book 往来帐簿 uu6 JZp
account of after-acquired property 事后取得的财产报告 }e\"VhAl/
account of defaulter 拖欠帐目 M9iX_4
account payable 应付帐款 H^d?(Svh
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "OLg2O^
account receivable 应收帐款 nxZz{&
account receivable report 应收帐款报表 +|/0sPW(
account statement 结单;帐单;会计财务报表 %o?)`z9-
account title 帐户名称;会计科目 Wga2).j6
accountant's report 会计师报告 f@i#Znkf*?
Accountant's Report Rules 会计师报告规则 HE&)N
clY
accounting and auditing procedure 会计与审计程序;会计与核数程序 UarLxPQ
Accounting Arrangements 《会计安排》 QAkK5,`vV.
accounting basis 会计基础 p/Pus;*s
accounting by Official Receiver 破产管理署署长呈交的帐目 +[76 _EXy
Accounting Circular 《会计通告》 p%DU1+SA
accounting class 会计类别 V0;"Qa@q
accounting date 记帐日期;会计结算日期 ;\K]~
accounting for money 款项核算 @2E52$zu
Accounting Officer 会计主任 5*44QV
accounting period 会计报告期;会计期 a>47k{RSzE
accounting policy 会计政策;会计方针 i-|N6J
accounting practice 会计惯例 #)'Iqaq7
accounting principle 会计准则 gTj,I=3$?e
accounting record 会计记录 \Oq2{Sx\
accounting report 会计报告 "rBB&l
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 coXg]bUKo
Accounting Society of China 中国会计学会 uE1;@Dm+
accounting statement 会计报表 48:xvTE?N
accounting system 会计制度;会计系统 3Q,&D'];[
accounting transaction 会计事项;帐务交易 '8 .JnCg
accounting treatment 会计处理 }u8(7
accounting year 会计年度 ,5W7a
accretion 增值;添加 6{6hz8
accrual 应计项目;应累算数目 }H
~-oYMu
accrual basis 应计制;权责发生制 d88A.Z3w
accrual basis accounting 应计制会计;权责发生制会计 f1vD{M;
accrue 应累算;应计 >6S7#)0T
accrued benefit 应累算利益 /9br &s$B
accrued charges 应计费用 x,C8):\t`B
accrued cumulative preference share dividend 应累算的累积优先股股息 {0,b[
accrued expenses 应累算费用 g+B7~Z5,
accrued interest payable 应付利息;应计未付利息 7qqzL_d>
accrued interest receivable 应收利息;应计未收利息 8i',~[
accrued right 累算权益 (_ G>dP_
accruing profit 应累算的利润 k2
Ju*W&
accumulated fiscal reserve 累积财政储备 e]VW\6J&
accumulated profit 累积利润;滚存溢利 Ch]d\G M
accumulated reserve 累积储备 D>|`+=1'0"
accumulation of surplus income 累积收益盈余 '&cH,yc;b
acquired assets 既得资产 S%- kN;
acquisition 收购;购置;取得 B@*b 9
acquisition cost 购置成本 N**)8(
acquisition expenses 购置费用 DQGrXMpV0
acquisition of 100% interest 收购全部股权 DgT]Nty@b
acquisition of control 取得控制权 LK DfV
acquisition of fixed assets 购置固定资产 X):7#x@uy
acquisition of shell “买壳” \Y!#Y#c
acquisition price 收购价 ^]sb=Amw
act of God 天灾 x+cL(R
acting partner 执事合伙人 lJ;Wi
active market 买卖活跃的市场;交投畅旺的市场;旺市 \-yI
dKj
active partner 积极参与的合伙人 f-18nF7{
active trading 交投活跃 /0}Z>iK
actual circulation 实际流通 \
ku5%y
actual cost 实际成本 [gT}<W
actual expenditure 实际开支;实际支出 W{-g?)Tou
actual income 实际入息;实际收入;实际收益 SMrfEmdH+
actual market 现货市场 <&m50pq
actual price 现货价;实际价格 #
>k|^*\
actual profit 实际利润 V;ea Q
actual quotation 实盘;实际价位;实际报价 8?iI;(
actual year basis 按实际年度计算 ah*{NR)
actuals 实货 %T]$kF++&
actuarial investigation 精算调查 ;qaPK2a8
actuarial principle 精算原则 @<P2di
actuarial report 精算师报告 m\qeYI6, Z
Actuarial Society of Hong Kong 香港精算学会 Ah1
9#0
actuarial valuation 精算师估值 g
`s|]VNt
actuary 精算师 nG<oae6z"
ad referendum agreement 暂定协议;有待覆核的协定 *k7BE_&*0Z
ad valorem duty 从价税;按值征税 1(@$bsgu2
ad valorem duty system 从价税制 %M`48TW)
ad valorem fee 从价费 Nf([JP% 4
ad valorem tariff 从价关税 o MJ`
_
additional allowance 额外免税额 Xr
<H^X
additional amount for unexpired risk 未过期风险的额外款额 '^TeV=
additional assessable profit 补加应评税利润 /K|(O^nw
additional assessment 补加评税 A1/@KC"&{G
additional commitment 额外承担 Zp)=l Td
additional commitment vote 额外承担拨款 s|WwBT
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?JZ$M
additional dependent parent allowance 供养父母额外免税额 0BDw}E\
additional provision 额外拨款 F
,472H
additional stamp duty 附加印花税 (6$P/k8
additional tax 补加税罚款;补加税款 Aax;0qGbH
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 d/R!x{$-f
adjudged bankrupt 被裁定破产 WGz)-IB!PE
adjudicated bankrupt 裁定破产人 Dy.i^`7\
adjudication fee 裁定费;评定印花税额手续费;评估契据费 YH\9Je%jx
adjudication of bankruptcy 裁定破产;宣告破产 >$'z4TC\T
adjudication of insolvency 裁定无力偿还债务 41<~_+-@
adjusted actual 经调整的实数;调整后的实数 t~(jA9n
adjusted current assets 经调整的流动资产;调整后的流动资产 J$51z
adjusted figure 经调整的数字;调整后的数额 b7>'ARdbzX
adjusted liabilities 经调整的负债;调整后的负债 Rq}lW.<r
adjusted loss 经调整的亏损;调整后的亏损 3SIqod;%
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 o
*)Sg6Yk
adjusted profit 经调整的利润;调整后的利润 o#p%IGG`
adjusted surplus 经调整的盈余额;调整后的盈余额 <-k!
adjusted value 经调整的价值;调整后的价值 I]C
Y>'
adjustment 调整;修订;理算〔保险〕 }O*`I(
adjustment centre 调剂中心 qS\#MMsTd
adjustment lag 调整过程的时间差距;调整时差 CFh9@Nx
adjustment mechanism 调整机制 _;03R{e*
adjustment of loss 亏损调整 bVUIeX'
adjustment process 调整过程;调整程序 |BFzTz,o
adjustment range 调整幅度 /:F^*]
administered exchange rate 受管制汇率 R1H^CJ=v0