A: ns~]a:1yh
?/|Xie
A share A股;甲类股份 ?LMQz=
abatement of tax 减税;减扣免税额 bPVk5G*ruP
ABN AMRO Bank N.V. 荷兰银行 =lAjQt
above-the-line expenditure 线上项目支出;经常预算支出 KV0*dB;
above-the-line receipt 线上项目收入;经常预算收入 _[rFnyC+0V
ABSA Asia Limited 南非联合亚洲有限公司 s|%R
absolute change 绝对数值变更 Pmv@
absolute expenditure 实际开支 |WB-N g
absolute guideline figure 绝对准则数字
7O1MC 8{
absolute interest 绝对权益 h$5[04.Q
absolute order of discharge 绝对破产解除令 /r4l7K
absolute profit margin 绝对利润幅度 /3s&??{tv
absolute value 实值;绝对值 V]|X
,G
absolutely vested interest 绝对既得权益 c64^u9
absorbed cost 已吸收成本;已分摊成本 B:h<iU:'D
absorption 吸收;分摊;合并 ]i
{yJ)i
absorption rate 吸收率;摊配率;分摊率
;JxL>K(
ACB Finance Limited 亚洲商业财务有限公司 l"ms:v
acceptable form of reciprocity 合理的互惠条件 W&5/1``u\
acceptable rate 适当利率;适当汇率 jG>W+lq
acceptance agreement 承兑协议 *RkUF!)(
acceptance for honour 参加承兑 jPSVVOG
acceptor 承兑人;接受人;受票人 8"%Es
acceptor for honour 参加承兑人 DS?.'"n[u
accident insurance 意外保险 96w2qgc2
Accident Insurance Association of Hong Kong 香港意外保险公会 ?R]`M_^&u!
accident insurance scheme 意外保险计划 um%_kX
accident year basis 意外年度基准 L{1sYR%s\
accommodation 通融;贷款 2E }vuw=c
accommodation bill 通融票据;空头票据 `D
;*.zrA
accommodation party 汇票代发人 biHacm
account balance 帐户余额;帐户结余 &
/8Tth86
account book 帐簿 "$(+M t^
account collected in advance 预收款项 "pkdZ
account current book 往来帐簿 +/[M
Ex=
account of after-acquired property 事后取得的财产报告 +q&Hj|;8r
account of defaulter 拖欠帐目 tp`1S+'~j
account payable 应付帐款 i~h@}0WR"
account payee only [A/C payee only] 只可转帐;存入收款人帐户 .D@J\<,+l
account receivable 应收帐款 &nIu^,.
account receivable report 应收帐款报表 vRe{B7}p;
account statement 结单;帐单;会计财务报表 i#-v4g
account title 帐户名称;会计科目 8 m"k3:e^
accountant's report 会计师报告 1(DiV#epG
Accountant's Report Rules 会计师报告规则 ;VE y{%nF
accounting and auditing procedure 会计与审计程序;会计与核数程序 HAjl[c
Accounting Arrangements 《会计安排》 JpS}X\]i
accounting basis 会计基础 ^fsMf
B
accounting by Official Receiver 破产管理署署长呈交的帐目 d?7?tL2
Accounting Circular 《会计通告》 +vkmS
accounting class 会计类别 3}nk9S:jr
accounting date 记帐日期;会计结算日期 JmCMFqB9
accounting for money 款项核算 sZrVANyqb
Accounting Officer 会计主任 tA#Pc6zBuC
accounting period 会计报告期;会计期 ]FCP
|Jz
accounting policy 会计政策;会计方针 g-qXS]y7
accounting practice 会计惯例 @` KYgjjH
accounting principle 会计准则 lp}S'^ y
accounting record 会计记录 Q]9$dr=Kk0
accounting report 会计报告 FJeh=\
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 v@zi?D K
Accounting Society of China 中国会计学会 ?Ek)" l
accounting statement 会计报表 3y)\dln
accounting system 会计制度;会计系统 #I=EYl=Vvi
accounting transaction 会计事项;帐务交易
7IxeSxXH
accounting treatment 会计处理 z>N[veX%
accounting year 会计年度 s70Z&3A
accretion 增值;添加 m?(8T|i
accrual 应计项目;应累算数目 ^Wld6:L{I
accrual basis 应计制;权责发生制 *$=i1w
accrual basis accounting 应计制会计;权责发生制会计 T >8P1p@A,
accrue 应累算;应计 Z8E<^<|
accrued benefit 应累算利益 9w-\
K]
accrued charges 应计费用 g, d_
accrued cumulative preference share dividend 应累算的累积优先股股息 `/sNX<mp
accrued expenses 应累算费用 "'CvB0>
accrued interest payable 应付利息;应计未付利息 =\6)B{#T
accrued interest receivable 应收利息;应计未收利息 e \Qys<2r
accrued right 累算权益 k o@ej
^
accruing profit 应累算的利润 LSta]81B4L
accumulated fiscal reserve 累积财政储备 v_XN).f;
accumulated profit 累积利润;滚存溢利 m]jA(
accumulated reserve 累积储备 >W> rhxU
accumulation of surplus income 累积收益盈余 ZeV@ X
acquired assets 既得资产 l\Ozy
acquisition 收购;购置;取得 W_B=}lP@x
acquisition cost 购置成本 y`RzcXblIZ
acquisition expenses 购置费用 XO]^ +'U}p
acquisition of 100% interest 收购全部股权 _=$~l^Y[
acquisition of control 取得控制权 ?("O.<
acquisition of fixed assets 购置固定资产 n=!T(Hk
acquisition of shell “买壳” 7
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acquisition price 收购价 SXw r$)4_
act of God 天灾 lgews"
acting partner 执事合伙人 58Ibje
active market 买卖活跃的市场;交投畅旺的市场;旺市 ebze_:
active partner 积极参与的合伙人 _UVpQ5pN
active trading 交投活跃 LtRRX@qJw
actual circulation 实际流通 `Moo WG
actual cost 实际成本 |:S6Gp[\O
actual expenditure 实际开支;实际支出 5az%yS
actual income 实际入息;实际收入;实际收益 Wx0i_HFR
actual market 现货市场 &%fcGNzJQ
actual price 现货价;实际价格 r6FTpOF
actual profit 实际利润 OG}890$n
actual quotation 实盘;实际价位;实际报价 D=ej%]@iw
actual year basis 按实际年度计算 eKr>>4,-P
actuals 实货 P3Ql[2
actuarial investigation 精算调查 5[;[ Te9=S
actuarial principle 精算原则 CmB_g?K
actuarial report 精算师报告 Q# hRnM
Actuarial Society of Hong Kong 香港精算学会 8;g
i8Y
actuarial valuation 精算师估值 ~IZ-:?+S^
actuary 精算师 o(ow{S@=4
ad referendum agreement 暂定协议;有待覆核的协定 /<-PW9X?
ad valorem duty 从价税;按值征税 wm@j(h4
ad valorem duty system 从价税制 S#GxKMO%
ad valorem fee 从价费 6SCjlaGW5
ad valorem tariff 从价关税 |!(8c>]Bo
additional allowance 额外免税额 2BC!,e$Z
additional amount for unexpired risk 未过期风险的额外款额 30HUY?'K
additional assessable profit 补加应评税利润 `sm Cfh}j6
additional assessment 补加评税 yepRJ%mp
additional commitment 额外承担 IBNg2Y
additional commitment vote 额外承担拨款 _4>DuklH,
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8fqabR
additional dependent parent allowance 供养父母额外免税额 7(2}Vs!5
additional provision 额外拨款 eP2Q2C8g
additional stamp duty 附加印花税 w9Yx2
additional tax 补加税罚款;补加税款 q]{gAGe~
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 o'lG9ePM|
adjudged bankrupt 被裁定破产 0'd@8]|H
adjudicated bankrupt 裁定破产人 l-w4E"n3
adjudication fee 裁定费;评定印花税额手续费;评估契据费 E6GubU
adjudication of bankruptcy 裁定破产;宣告破产 \>S.nW
adjudication of insolvency 裁定无力偿还债务 a>GA=r
adjusted actual 经调整的实数;调整后的实数 ; P
k"mC
adjusted current assets 经调整的流动资产;调整后的流动资产 u[qy1M0
adjusted figure 经调整的数字;调整后的数额 n@`3O'S
adjusted liabilities 经调整的负债;调整后的负债 w5z]=dN
adjusted loss 经调整的亏损;调整后的亏损 mH,s!6j?Vp
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 XI`_PQco
adjusted profit 经调整的利润;调整后的利润 aX.BaK6I
adjusted surplus 经调整的盈余额;调整后的盈余额 \!-]$&,j4
adjusted value 经调整的价值;调整后的价值 F,_cci`p
adjustment 调整;修订;理算〔保险〕 MNs<yQ9I'
adjustment centre 调剂中心 W,~*pyLdO
adjustment lag 调整过程的时间差距;调整时差 eSoX|2g
adjustment mechanism 调整机制 0c>>:w20D
adjustment of loss 亏损调整 XF: wsC
adjustment process 调整过程;调整程序 =-!jm? st*
adjustment range 调整幅度 .g/!u(iy
administered exchange rate 受管制汇率 >IQ&*Bb