A: @
x `X|>&
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A share A股;甲类股份 !'_7MM
abatement of tax 减税;减扣免税额 si&du
ABN AMRO Bank N.V. 荷兰银行 I<}% L
V
above-the-line expenditure 线上项目支出;经常预算支出 ~vTwuc\(H
above-the-line receipt 线上项目收入;经常预算收入 @ ]u@e4T
ABSA Asia Limited 南非联合亚洲有限公司 6B]=\H
absolute change 绝对数值变更 B/X$ZQ0
absolute expenditure 实际开支 bo<P%$(D
absolute guideline figure 绝对准则数字 GVhqNy
absolute interest 绝对权益 )\yK61aX
absolute order of discharge 绝对破产解除令 a!R*O3
absolute profit margin 绝对利润幅度 cr;:5D%_
absolute value 实值;绝对值 NL]_;\ h
absolutely vested interest 绝对既得权益 BP..p ^EPN
absorbed cost 已吸收成本;已分摊成本 ;_\yg
)X,
absorption 吸收;分摊;合并 \W=3P[gb
absorption rate 吸收率;摊配率;分摊率 a~Dk@>+P>
ACB Finance Limited 亚洲商业财务有限公司 Oj-\
acceptable form of reciprocity 合理的互惠条件 k86TlQRh
acceptable rate 适当利率;适当汇率 I^EZ s6~
acceptance agreement 承兑协议 )bM,>x
acceptance for honour 参加承兑 z5gVP8*z5
acceptor 承兑人;接受人;受票人 wa<k%_# M
acceptor for honour 参加承兑人 +TbAtkEF*
accident insurance 意外保险 TG;[,oa
Accident Insurance Association of Hong Kong 香港意外保险公会 OPN\{<`*d
accident insurance scheme 意外保险计划 uxyj6(
accident year basis 意外年度基准 ~QSX 1w"
accommodation 通融;贷款 7;+G)44
accommodation bill 通融票据;空头票据 nA0%M1a
accommodation party 汇票代发人 U
2-{p
account balance 帐户余额;帐户结余 JPF6zz
l)
account book 帐簿 g8cBb5(L
account collected in advance 预收款项 ]AQ}_dRi=
account current book 往来帐簿 T
1q27I
account of after-acquired property 事后取得的财产报告 "gy&eR>
account of defaulter 拖欠帐目 t Cb34Wpf
account payable 应付帐款 e".=E;o`
account payee only [A/C payee only] 只可转帐;存入收款人帐户 PR5N:Bw
account receivable 应收帐款 T9R#.y,
account receivable report 应收帐款报表 WzstO}?P(
account statement 结单;帐单;会计财务报表
@_f^AQ
account title 帐户名称;会计科目 W`PJflr|
accountant's report 会计师报告 3!8(A/YP;
Accountant's Report Rules 会计师报告规则 \dCGu~bT
accounting and auditing procedure 会计与审计程序;会计与核数程序 `Pc6
G*p
Accounting Arrangements 《会计安排》 S3/%;=|
accounting basis 会计基础 c #TY3Z|
accounting by Official Receiver 破产管理署署长呈交的帐目 T^Ia^B-%}g
Accounting Circular 《会计通告》 |dQz(z&6{5
accounting class 会计类别 !`
%j#bv
accounting date 记帐日期;会计结算日期 Y_Fn)(
accounting for money 款项核算 /69yR
Accounting Officer 会计主任 MO$yst?fK
accounting period 会计报告期;会计期 hlL$3.]
accounting policy 会计政策;会计方针 `E1G9BbU
accounting practice 会计惯例 ,
r*Kxy
accounting principle 会计准则 wxqX42v
accounting record 会计记录
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accounting report 会计报告 MlYm\x8{M
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |`
~io F
Accounting Society of China 中国会计学会 l6#Y}<tq
accounting statement 会计报表 rX)&U4#[m
accounting system 会计制度;会计系统 /i8OyRpSyk
accounting transaction 会计事项;帐务交易 F oC
$X
accounting treatment 会计处理 ,z.l#hj,{
accounting year 会计年度 ( 0/M?YQF
accretion 增值;添加 Jy/<
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accrual 应计项目;应累算数目
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accrual basis 应计制;权责发生制 x)=l4A\
accrual basis accounting 应计制会计;权责发生制会计 #WZat
?-N
accrue 应累算;应计 rw
JU;wy
accrued benefit 应累算利益 4_5f4%S
accrued charges 应计费用 OW#0$%f
accrued cumulative preference share dividend 应累算的累积优先股股息 5@
+?{Cl
accrued expenses 应累算费用 Z@1kx3Wx$
accrued interest payable 应付利息;应计未付利息 !b_(|~7Lc
accrued interest receivable 应收利息;应计未收利息 aC`>~uX##V
accrued right 累算权益 W]/J]O6
accruing profit 应累算的利润 Wz.iDRFl
accumulated fiscal reserve 累积财政储备 }O7sP^
accumulated profit 累积利润;滚存溢利 l,hOnpm9
accumulated reserve 累积储备 &u
[{V R:
accumulation of surplus income 累积收益盈余 -9FGFBm4]
acquired assets 既得资产 />mK.FT
acquisition 收购;购置;取得 OY}FtGy
acquisition cost 购置成本 ,93Uji[l
acquisition expenses 购置费用 Qu[QcB{ro-
acquisition of 100% interest 收购全部股权 QNOdt 2NN
acquisition of control 取得控制权 .x%w#
acquisition of fixed assets 购置固定资产 l S,Jo/T@
acquisition of shell “买壳” WfaMu|
L
acquisition price 收购价 s>o#Ob@4'
act of God 天灾 SbGdcCB
acting partner 执事合伙人 {)"[_<
active market 买卖活跃的市场;交投畅旺的市场;旺市 z*h:Nt%.
active partner 积极参与的合伙人 :pdX
active trading 交投活跃 Y[f]L4,V
actual circulation 实际流通 K7`6G[RMb
actual cost 实际成本 _M/N_Fm
actual expenditure 实际开支;实际支出 j yD3S
a3
actual income 实际入息;实际收入;实际收益 9no<;1+j,
actual market 现货市场 E>s+"y
actual price 现货价;实际价格 U4=l`{5on
actual profit 实际利润 z(LR!hr
actual quotation 实盘;实际价位;实际报价 E;CM"Y*
actual year basis 按实际年度计算 Op-z"inw
actuals 实货 ^%,{R},s
actuarial investigation 精算调查 |Jn|GnM
actuarial principle 精算原则 't`h?VvL
actuarial report 精算师报告 Qz(2Iu{E]
Actuarial Society of Hong Kong 香港精算学会 q
actuarial valuation 精算师估值 9oJM?&i
actuary 精算师 +o`%7r(R
ad referendum agreement 暂定协议;有待覆核的协定 q~
aFV<Q
ad valorem duty 从价税;按值征税 ?)-6~p 4N
ad valorem duty system 从价税制 \ji\r ]k
ad valorem fee 从价费 eZOR{|z
ad valorem tariff 从价关税 $x'jf?zs!
additional allowance 额外免税额 I}bu
additional amount for unexpired risk 未过期风险的额外款额 }y6@YfV${
additional assessable profit 补加应评税利润 5N
ZuaN
additional assessment 补加评税 c ^ds|7i]a
additional commitment 额外承担 ?pZU'5le`
additional commitment vote 额外承担拨款 G^t)^iI"'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r1< 'l
additional dependent parent allowance 供养父母额外免税额 ]]K?Q
)9x
additional provision 额外拨款 :Q DkaA
additional stamp duty 附加印花税 L"
ejA
additional tax 补加税罚款;补加税款 k)-+ZmMOh
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 nrKAK^
adjudged bankrupt 被裁定破产 + )Qu,%2
adjudicated bankrupt 裁定破产人 SX"|~Pi(
adjudication fee 裁定费;评定印花税额手续费;评估契据费 tV(iC~/
adjudication of bankruptcy 裁定破产;宣告破产 g7]S
adjudication of insolvency 裁定无力偿还债务 V\zcv @
adjusted actual 经调整的实数;调整后的实数 Ob]\t/:%P
adjusted current assets 经调整的流动资产;调整后的流动资产 ]:Ep1DIMl
adjusted figure 经调整的数字;调整后的数额 8%CznAO"?W
adjusted liabilities 经调整的负债;调整后的负债 N 62;@Z\7
adjusted loss 经调整的亏损;调整后的亏损 :4V5p
=v-
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 }{N#JTmjB#
adjusted profit 经调整的利润;调整后的利润 k_]'?f7Z
adjusted surplus 经调整的盈余额;调整后的盈余额 Zzjx;SF
adjusted value 经调整的价值;调整后的价值 Dst;sLr[,
adjustment 调整;修订;理算〔保险〕 3R<r[3WP
adjustment centre 调剂中心 +:@^nPfHy
adjustment lag 调整过程的时间差距;调整时差 M}o.= Iqa
adjustment mechanism 调整机制 K*j
OrQf`
adjustment of loss 亏损调整 #6\mTL4vg
adjustment process 调整过程;调整程序 XA#qBxp/h
adjustment range 调整幅度 Wd7*7']
administered exchange rate 受管制汇率 L;opQ~g