A: prO ~g
[VY265)g
A share A股;甲类股份 'A)9h7k}
abatement of tax 减税;减扣免税额 ~R
C\
ABN AMRO Bank N.V. 荷兰银行 EKf! j3
above-the-line expenditure 线上项目支出;经常预算支出 7 p[NuU*Gg
above-the-line receipt 线上项目收入;经常预算收入 pz,iQUs_o
ABSA Asia Limited 南非联合亚洲有限公司 cs0rz= ZdH
absolute change 绝对数值变更 Gc2:^FVlh
absolute expenditure 实际开支 -E>LB\[t)
absolute guideline figure 绝对准则数字 jWcfQ
absolute interest 绝对权益 zr^"zcfz&
absolute order of discharge 绝对破产解除令 ) 8 %lZ{
absolute profit margin 绝对利润幅度 VJOB+CKE
absolute value 实值;绝对值 3%YDsd vQx
absolutely vested interest 绝对既得权益 z(Q 5?+P
absorbed cost 已吸收成本;已分摊成本 t 4>\;
absorption 吸收;分摊;合并 buA/G-<e
absorption rate 吸收率;摊配率;分摊率 0i~?^sT'
ACB Finance Limited 亚洲商业财务有限公司 o>e -M
acceptable form of reciprocity 合理的互惠条件 bD<hzOa
acceptable rate 适当利率;适当汇率 m t}
3/d
acceptance agreement 承兑协议 `{ ` W-C
acceptance for honour 参加承兑 cd]def[d
acceptor 承兑人;接受人;受票人 bEli!N$
acceptor for honour 参加承兑人 ,| ~Pa
accident insurance 意外保险
7;$[s6$
Accident Insurance Association of Hong Kong 香港意外保险公会 )W |_f
accident insurance scheme 意外保险计划 Hl=M{)q@
accident year basis 意外年度基准 (gjCm0#_%
accommodation 通融;贷款 KhZ\q|5
accommodation bill 通融票据;空头票据 &{ZTtK&JF
accommodation party 汇票代发人 KZ$^Q<d^
account balance 帐户余额;帐户结余 ASULg{
account book 帐簿 ~$]Puv1V>
account collected in advance 预收款项 )}i|)^J
account current book 往来帐簿 ,Y`TP4Ip
account of after-acquired property 事后取得的财产报告 g
[c^7
account of defaulter 拖欠帐目 i9v|*ZM"
account payable 应付帐款 a}
V<CBi
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]^I[SG,
account receivable 应收帐款 Yge}P:d9
account receivable report 应收帐款报表 Y%Tm
`$^V
account statement 结单;帐单;会计财务报表 DT3koci(
account title 帐户名称;会计科目 ]BaK8mPl
accountant's report 会计师报告 CSlPrx2\
Accountant's Report Rules 会计师报告规则 9@wmngvM*Y
accounting and auditing procedure 会计与审计程序;会计与核数程序 x bD]EC
Accounting Arrangements 《会计安排》 2k+u_tj>
accounting basis 会计基础 +%?\#E QJ
accounting by Official Receiver 破产管理署署长呈交的帐目 s7s@!~
Accounting Circular 《会计通告》 %6E:SI4
accounting class 会计类别 '4,>#D8@O
accounting date 记帐日期;会计结算日期 ].
0;;v6)
accounting for money 款项核算 F5%IsAH
Accounting Officer 会计主任 DsH#?h<-o
accounting period 会计报告期;会计期 Jp-6]uW
accounting policy 会计政策;会计方针 ,L-G-V+
accounting practice 会计惯例 HleMzykF
accounting principle 会计准则 :|\)=4
accounting record 会计记录 ?6 //'bO:%
accounting report 会计报告 nHl{'|~
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q@XxCP]
Accounting Society of China 中国会计学会 q+W*?a)
accounting statement 会计报表 lf}%^od~6
accounting system 会计制度;会计系统 &VT O9d
accounting transaction 会计事项;帐务交易 lK3{~\J-
accounting treatment 会计处理 S3ZIC\2
accounting year 会计年度 .4XX
)f5
accretion 增值;添加 Xd5uF/w
accrual 应计项目;应累算数目 VF:95F;@
accrual basis 应计制;权责发生制 |'](zEwq
accrual basis accounting 应计制会计;权责发生制会计 $fG~;`T
accrue 应累算;应计 i/RA/q
accrued benefit 应累算利益 fr<V])
accrued charges 应计费用 =6gi4!hE
accrued cumulative preference share dividend 应累算的累积优先股股息 PG@6*E
accrued expenses 应累算费用 aRcVoOq
accrued interest payable 应付利息;应计未付利息 ,D2nUk
accrued interest receivable 应收利息;应计未收利息 DhN<e7c`
accrued right 累算权益 {9-n3j}
accruing profit 应累算的利润 h@fF`
accumulated fiscal reserve 累积财政储备 o_n 3.O=
accumulated profit 累积利润;滚存溢利 USzO):o
accumulated reserve 累积储备
b{}ao
accumulation of surplus income 累积收益盈余 ;nAI;Qw L
acquired assets 既得资产 G#j~8`3X
acquisition 收购;购置;取得 gm=LM=
acquisition cost 购置成本 ^CW{`eBwk
acquisition expenses 购置费用 mZ~f?{
acquisition of 100% interest 收购全部股权 Ca
?d8
acquisition of control 取得控制权 ?<1~KLPMhY
acquisition of fixed assets 购置固定资产 R7/ET"
acquisition of shell “买壳” }A&I@2d
acquisition price 收购价
sf8F h
act of God 天灾 yZc#@R[0
acting partner 执事合伙人 C sCH :>
active market 买卖活跃的市场;交投畅旺的市场;旺市 Lm*PHG
active partner 积极参与的合伙人 s
PvjJ r"s
active trading 交投活跃 a;=IOQ
actual circulation 实际流通 i9D<jkc
actual cost 实际成本 iC~ll!FA!
actual expenditure 实际开支;实际支出 "x
O+
actual income 实际入息;实际收入;实际收益 T l8`3`e
actual market 现货市场 F
h+g@ u6
actual price 现货价;实际价格 lPw`KW
actual profit 实际利润 f0
kz:sZ9
actual quotation 实盘;实际价位;实际报价 7KN+ @6!x
actual year basis 按实际年度计算 AA0\C_W0p
actuals 实货 rDv`E^\
actuarial investigation 精算调查 Y
b4%W-5
actuarial principle 精算原则 r0q?e`nsA
actuarial report 精算师报告 H7}f[4S%
Actuarial Society of Hong Kong 香港精算学会 $'3'[Nr(;t
actuarial valuation 精算师估值 a(lmm@;V<
actuary 精算师
QypUB
f
ad referendum agreement 暂定协议;有待覆核的协定
F8|m i`f-
ad valorem duty 从价税;按值征税 \i3)/sZ?l
ad valorem duty system 从价税制 FT\%=>{
ad valorem fee 从价费 PxA
OKUpI
ad valorem tariff 从价关税 'cA(-ghY/E
additional allowance 额外免税额 J@+b_e*
additional amount for unexpired risk 未过期风险的额外款额 EkoT U#w5
additional assessable profit 补加应评税利润 Q096M 0m
additional assessment 补加评税 f<M!L>+M6
additional commitment 额外承担 wK0],,RN,h
additional commitment vote 额外承担拨款 MH|R @g
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eIQ@){lJ-]
additional dependent parent allowance 供养父母额外免税额 .0p'G}1
additional provision 额外拨款 lYS*{i1^ '
additional stamp duty 附加印花税 dUv(Pu(.#
additional tax 补加税罚款;补加税款 MqRJ:x
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8khIy-9-'
adjudged bankrupt 被裁定破产 J~AmRo0!k
adjudicated bankrupt 裁定破产人 6eb~Z6n&?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 a#a n+JY3
adjudication of bankruptcy 裁定破产;宣告破产 ~l]g4iEp
adjudication of insolvency 裁定无力偿还债务 O]KQ]zN
adjusted actual 经调整的实数;调整后的实数 d<[L^s9
adjusted current assets 经调整的流动资产;调整后的流动资产 a3L-q>h
adjusted figure 经调整的数字;调整后的数额 "b) hj?
adjusted liabilities 经调整的负债;调整后的负债 . f!dH
adjusted loss 经调整的亏损;调整后的亏损 ~-#Jcw$+n=
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 z
fu)X!t^
adjusted profit 经调整的利润;调整后的利润 tGF3Hw^mS
adjusted surplus 经调整的盈余额;调整后的盈余额 9I(00t
_
adjusted value 经调整的价值;调整后的价值 a\}`
f=T
adjustment 调整;修订;理算〔保险〕 C8D`:k
adjustment centre 调剂中心 S|F:[(WaM
adjustment lag 调整过程的时间差距;调整时差 AWd,qldv
adjustment mechanism 调整机制 Hyi'z 1
adjustment of loss 亏损调整 w-3Lw<
adjustment process 调整过程;调整程序 e xkPu-[W
adjustment range 调整幅度 0~ o,^AW
administered exchange rate 受管制汇率 )KOIf{