A: RY3=UeoF
JmeE}:5lpj
A share A股;甲类股份 pWn]$HaoG
abatement of tax 减税;减扣免税额 / U!xh3
ABN AMRO Bank N.V. 荷兰银行 B)/c]"@89
above-the-line expenditure 线上项目支出;经常预算支出 i3pOGa<
above-the-line receipt 线上项目收入;经常预算收入 VrWQ] L
ABSA Asia Limited 南非联合亚洲有限公司 'blMwD{0&\
absolute change 绝对数值变更 8kC$
Z )
absolute expenditure 实际开支 ]+b?J0|P<
absolute guideline figure 绝对准则数字 &M tF
absolute interest 绝对权益 ^=a:{["@!
absolute order of discharge 绝对破产解除令 $Ld-lQsL
absolute profit margin 绝对利润幅度 ]o8yZ x
absolute value 实值;绝对值 Vk*XiEfKm>
absolutely vested interest 绝对既得权益 Y]^*mc0fE
absorbed cost 已吸收成本;已分摊成本 XfflD9M
absorption 吸收;分摊;合并 0:-z+`RHE
absorption rate 吸收率;摊配率;分摊率 5j\Kej
ACB Finance Limited 亚洲商业财务有限公司 O S#RCN*
acceptable form of reciprocity 合理的互惠条件 ROvY,-?
acceptable rate 适当利率;适当汇率 l8:!{I?s=
acceptance agreement 承兑协议 0!RP7Sx
acceptance for honour 参加承兑 '+ mI
acceptor 承兑人;接受人;受票人 :5'hd^Q
acceptor for honour 参加承兑人 Ujqnl>l
accident insurance 意外保险 Qmb+%z
Accident Insurance Association of Hong Kong 香港意外保险公会 -0BxZ AW=
accident insurance scheme 意外保险计划 X"mPRnE330
accident year basis 意外年度基准 JG&E"j#q
accommodation 通融;贷款 I
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accommodation bill 通融票据;空头票据 -ik=P]?
accommodation party 汇票代发人 }D`ZWTjDay
account balance 帐户余额;帐户结余
DZ4gp
account book 帐簿 >o%X;U
3
account collected in advance 预收款项 xwW(WHdC]
account current book 往来帐簿 s&+`>
account of after-acquired property 事后取得的财产报告 TXT<6(
account of defaulter 拖欠帐目 :4x6dYNU
account payable 应付帐款 ?"T!<L
account payee only [A/C payee only] 只可转帐;存入收款人帐户 W$X
r:RU
account receivable 应收帐款 P[$idRS&
account receivable report 应收帐款报表 w~+\Mf z
account statement 结单;帐单;会计财务报表 *3OlWnZ?
account title 帐户名称;会计科目 OoRg:"9{#
accountant's report 会计师报告 @P>>:002/
Accountant's Report Rules 会计师报告规则 mkPqxzxbrL
accounting and auditing procedure 会计与审计程序;会计与核数程序 `sy_'`i>X
Accounting Arrangements 《会计安排》 `c|H^*RC
accounting basis 会计基础 |`kkmq
accounting by Official Receiver 破产管理署署长呈交的帐目 MRZN4<}9
Accounting Circular 《会计通告》 +uj;00
D
accounting class 会计类别 smn(q)tt
accounting date 记帐日期;会计结算日期 b6H7>x
accounting for money 款项核算 [6
"5
Accounting Officer 会计主任 1|s`z
accounting period 会计报告期;会计期 +2k{yl
accounting policy 会计政策;会计方针 osmCwM4O
accounting practice 会计惯例 Tr4\ `a-i
accounting principle 会计准则 XMykUr e|
accounting record 会计记录 U%Hcck'
accounting report 会计报告 A|@d{g
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m6H+4@Z-;(
Accounting Society of China 中国会计学会 9b&;4Yq!f
accounting statement 会计报表 H;@0L}Nu+}
accounting system 会计制度;会计系统 7/
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accounting transaction 会计事项;帐务交易 7q 5 \]J[
accounting treatment 会计处理 r+6 DlT
a
accounting year 会计年度 <g\:By^
accretion 增值;添加 EZVgTySd
accrual 应计项目;应累算数目 ?B)e8i<[f
accrual basis 应计制;权责发生制 ,1-idpnX
accrual basis accounting 应计制会计;权责发生制会计 D
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accrue 应累算;应计 \d:Uq5d)0
accrued benefit 应累算利益 O3d
Qno
accrued charges 应计费用 bE=[P}E
accrued cumulative preference share dividend 应累算的累积优先股股息 jeO`45O
accrued expenses 应累算费用 7:=(yBG
accrued interest payable 应付利息;应计未付利息 Lpnw(r9Y
accrued interest receivable 应收利息;应计未收利息 foY]RkW9
accrued right 累算权益 F9(jx#J~t
accruing profit 应累算的利润 y5D3zqCG
accumulated fiscal reserve 累积财政储备 Xk:3w,
accumulated profit 累积利润;滚存溢利 kp!(e0n
accumulated reserve 累积储备 mi5bk>o
accumulation of surplus income 累积收益盈余 6/p9ag]
acquired assets 既得资产 _5b~3K/V
acquisition 收购;购置;取得 mq(K_
acquisition cost 购置成本 7TU77
acquisition expenses 购置费用 c=a;<,Rzb
acquisition of 100% interest 收购全部股权 Qw_>
l}k/
acquisition of control 取得控制权 MCIuP`sC|
acquisition of fixed assets 购置固定资产 9Uz2j$p7
acquisition of shell “买壳” Nr"GxezU+A
acquisition price 收购价 t-iQaobF
act of God 天灾 VP ?Q$?a
acting partner 执事合伙人 "]=XB0)
active market 买卖活跃的市场;交投畅旺的市场;旺市 qC=ZH#
active partner 积极参与的合伙人 Z^J)]UL/
active trading 交投活跃 rJtk4hOF
actual circulation 实际流通 31
M'71s
actual cost 实际成本 hh.`Yu L
actual expenditure 实际开支;实际支出 2$2@?]|?
actual income 实际入息;实际收入;实际收益 LJ 9#!r@H
actual market 现货市场 yM(ezb
actual price 现货价;实际价格 }XRfHQk
actual profit 实际利润 >
>;He7
actual quotation 实盘;实际价位;实际报价 UIZ9"Da
actual year basis 按实际年度计算 O`PQ4Q*F
actuals 实货 N[DKA1Ei
actuarial investigation 精算调查 ,wHlU-%
actuarial principle 精算原则 )U0I|dx
actuarial report 精算师报告 CHL5@gg@>y
Actuarial Society of Hong Kong 香港精算学会 c"Q9ob
actuarial valuation 精算师估值 })q8{Qj!
actuary 精算师 NID2$ p
ad referendum agreement 暂定协议;有待覆核的协定 DIhV;[\
ad valorem duty 从价税;按值征税 p}K+4z
ad valorem duty system 从价税制 U9%^gC
ad valorem fee 从价费 1pN8,[hyR7
ad valorem tariff 从价关税 G!Y7RjWD
additional allowance 额外免税额 \!0~$?_)P
additional amount for unexpired risk 未过期风险的额外款额 )sK_k
U{\
additional assessable profit 补加应评税利润 JiXN"s^mcb
additional assessment 补加评税 Z^K WYe'w
additional commitment 额外承担 fq):'E)
additional commitment vote 额外承担拨款 ,ob)6P^rw
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qi9M4Yv
additional dependent parent allowance 供养父母额外免税额 C
[8='i26
additional provision 额外拨款 S6_dmTV*
additional stamp duty 附加印花税
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additional tax 补加税罚款;补加税款 :&RpB^]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 C6D
Eq>v
adjudged bankrupt 被裁定破产 <#T#+uO
adjudicated bankrupt 裁定破产人 /q"8sj/
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Rp}Sm,w(
adjudication of bankruptcy 裁定破产;宣告破产 nQfSQM
g
adjudication of insolvency 裁定无力偿还债务 =RlAOgJ
adjusted actual 经调整的实数;调整后的实数 |4` ;G(ta
adjusted current assets 经调整的流动资产;调整后的流动资产 ag
!q:6&
adjusted figure 经调整的数字;调整后的数额 "`[4(j
adjusted liabilities 经调整的负债;调整后的负债 &iJvkt
adjusted loss 经调整的亏损;调整后的亏损 ;`a~9uG
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 HLq2avs\
adjusted profit 经调整的利润;调整后的利润 S9qc34\^=
adjusted surplus 经调整的盈余额;调整后的盈余额 ? 8S~R
adjusted value 经调整的价值;调整后的价值 ^Uik{x
adjustment 调整;修订;理算〔保险〕 th{Ib@o
adjustment centre 调剂中心 T
{F
' Y%
adjustment lag 调整过程的时间差距;调整时差 3nUC,T%
adjustment mechanism 调整机制 5&134!hC
adjustment of loss 亏损调整 E/>kvs%
adjustment process 调整过程;调整程序 -}H
EV#ev
adjustment range 调整幅度 8Tp!b
%2.
administered exchange rate 受管制汇率 j[fY.>yt&