A: FX
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A share A股;甲类股份 y*0bHzJ
abatement of tax 减税;减扣免税额 ^31X-}tv
ABN AMRO Bank N.V. 荷兰银行 +Em+W#i%?
above-the-line expenditure 线上项目支出;经常预算支出 )mT{w9u
above-the-line receipt 线上项目收入;经常预算收入 Q|q.~x<RQ
ABSA Asia Limited 南非联合亚洲有限公司 9^h0D}#@
absolute change 绝对数值变更 ~4S@kYe{3K
absolute expenditure 实际开支 p^_2]%,QeM
absolute guideline figure 绝对准则数字 4:GVZR|-
absolute interest 绝对权益 n dgG1v%
absolute order of discharge 绝对破产解除令 ~mP#V
absolute profit margin 绝对利润幅度 ~Wp>tnl
absolute value 实值;绝对值 Lt$LXE
absolutely vested interest 绝对既得权益 {x{e?c!
absorbed cost 已吸收成本;已分摊成本 2fM*6CaS
absorption 吸收;分摊;合并 u )cc
absorption rate 吸收率;摊配率;分摊率 V`s
INX
ACB Finance Limited 亚洲商业财务有限公司 H(GWC[tv
acceptable form of reciprocity 合理的互惠条件 Hy`Ee7>
acceptable rate 适当利率;适当汇率 3e+ Ih2
acceptance agreement 承兑协议 H3"90^|,@
acceptance for honour 参加承兑
49q\/
acceptor 承兑人;接受人;受票人 dY'/\dJ
acceptor for honour 参加承兑人 RwJ#G7S#
accident insurance 意外保险 MA0}BJoW
Accident Insurance Association of Hong Kong 香港意外保险公会 Z+!._uA
accident insurance scheme 意外保险计划 T~@$WM(
accident year basis 意外年度基准 ,)^4H>~V
accommodation 通融;贷款 K;Qlg{v
accommodation bill 通融票据;空头票据 bBA
#o\[
accommodation party 汇票代发人 ~jWG U-m
account balance 帐户余额;帐户结余 xp<\7m_N
account book 帐簿 b2]1Dfw
account collected in advance 预收款项 VX0q!Q
account current book 往来帐簿 c `C
/U7j
account of after-acquired property 事后取得的财产报告 wPdp!h7B~N
account of defaulter 拖欠帐目 'au7rX(
account payable 应付帐款 .21[3.bp/q
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }{/3yXk[G
account receivable 应收帐款 J%]</J
account receivable report 应收帐款报表 &qKJN#NM@
account statement 结单;帐单;会计财务报表 C{AVV<
account title 帐户名称;会计科目 I,J*\)-%J
accountant's report 会计师报告 ?Ho~6q8O@
Accountant's Report Rules 会计师报告规则 Al&)8x{p
accounting and auditing procedure 会计与审计程序;会计与核数程序 =w&JDj
Accounting Arrangements 《会计安排》 ,ND}T#yTR
accounting basis 会计基础 JtA
tG%
accounting by Official Receiver 破产管理署署长呈交的帐目 gbF^m`A>%+
Accounting Circular 《会计通告》 pV`?=[h9
accounting class 会计类别 hn]><kaA
accounting date 记帐日期;会计结算日期 GR6BpV7
accounting for money 款项核算 /sHWJ?`&/,
Accounting Officer 会计主任
zE$KU$
accounting period 会计报告期;会计期 zq\YZ:JC
accounting policy 会计政策;会计方针 2eNA#^T=
accounting practice 会计惯例 _4H
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accounting principle 会计准则 cVCylRU"
accounting record 会计记录 rq=D[vX\N(
accounting report 会计报告 ]3UEju8$
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %^1@c f?.
Accounting Society of China 中国会计学会 UOh%"h
accounting statement 会计报表 |-kU]NJFR
accounting system 会计制度;会计系统 ,|RS]I>X
accounting transaction 会计事项;帐务交易 h,QC#Ak o
accounting treatment 会计处理 0V:7pSC{P
accounting year 会计年度 :f1Q0klwP
accretion 增值;添加 !@2L g
accrual 应计项目;应累算数目 a
W1y0
accrual basis 应计制;权责发生制 &,vPZ,7l
accrual basis accounting 应计制会计;权责发生制会计 @nIoYT='
accrue 应累算;应计 Ci{,e%
accrued benefit 应累算利益 sJA` A
accrued charges 应计费用 @0js=3!2
accrued cumulative preference share dividend 应累算的累积优先股股息 "zpc)'$L=
accrued expenses 应累算费用 M3>c?,O)J
accrued interest payable 应付利息;应计未付利息 Qv~KGd9
accrued interest receivable 应收利息;应计未收利息 f;";P
accrued right 累算权益 !yxb=>A
accruing profit 应累算的利润 >SS
YYy
accumulated fiscal reserve 累积财政储备 -44{b<:D
accumulated profit 累积利润;滚存溢利 RE*;_DF
accumulated reserve 累积储备 jV:Krk6T<
accumulation of surplus income 累积收益盈余 PDwi] )6mf
acquired assets 既得资产 kY e3A&J
acquisition 收购;购置;取得 7;]n+QRfm
acquisition cost 购置成本 1D@'uApi
.
acquisition expenses 购置费用 4rpx
acquisition of 100% interest 收购全部股权 QPL6cU$&R
acquisition of control 取得控制权 $_bhZnYp7
acquisition of fixed assets 购置固定资产 @D:$~4ks
acquisition of shell “买壳” _T[7N|'O
acquisition price 收购价 {[Bo"a>%
act of God 天灾 ^o;f~6#17
acting partner 执事合伙人 {& Pk$Q!
active market 买卖活跃的市场;交投畅旺的市场;旺市 \J@i:J6x$1
active partner 积极参与的合伙人 x}acxu 2H7
active trading 交投活跃 os<YfMM<:/
actual circulation 实际流通 mPhrMcL
actual cost 实际成本 ?<_yW#x6
actual expenditure 实际开支;实际支出
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actual income 实际入息;实际收入;实际收益 +@n8DM{b
actual market 现货市场 ?\_\pa/+
actual price 现货价;实际价格 d#Hl3]wT
actual profit 实际利润 gmF Cjs
actual quotation 实盘;实际价位;实际报价 ED0Vlw+1
actual year basis 按实际年度计算 12W`7
actuals 实货 ! };OLQ
actuarial investigation 精算调查 iR_j
h=2{
actuarial principle 精算原则 <oJM||ZA
actuarial report 精算师报告 EL--
?<g
Actuarial Society of Hong Kong 香港精算学会 ape\zZCV
actuarial valuation 精算师估值 ;"d>lyL
actuary 精算师 U/9i'D[|{
ad referendum agreement 暂定协议;有待覆核的协定 `,-w+3?Al
ad valorem duty 从价税;按值征税 xK7xA
O
ad valorem duty system 从价税制 2h_XfY'3pX
ad valorem fee 从价费 w+,Kpb<x[0
ad valorem tariff 从价关税 7FQ&LF46
additional allowance 额外免税额 UG@9X/l}
additional amount for unexpired risk 未过期风险的额外款额 @/(\YzQvp]
additional assessable profit 补加应评税利润 B~\mr{|u
additional assessment 补加评税 . 5cL+G1k#
additional commitment 额外承担 p }p@])}8
additional commitment vote 额外承担拨款 Jf#Ika&px
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P@LFX[HtM
additional dependent parent allowance 供养父母额外免税额 ^`BiA'gPPC
additional provision 额外拨款 %MA o<,ha
additional stamp duty 附加印花税 :TPT]q
d@
additional tax 补加税罚款;补加税款 V*}xlxSL
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 MKl`9 Y3Ge
adjudged bankrupt 被裁定破产 E.ugr])
adjudicated bankrupt 裁定破产人 XB
vJc'(s
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]npsclvJ
adjudication of bankruptcy 裁定破产;宣告破产 yniXb2iM
adjudication of insolvency 裁定无力偿还债务 {c(@u6l28
adjusted actual 经调整的实数;调整后的实数 8ztVv
adjusted current assets 经调整的流动资产;调整后的流动资产 ?2RDd|#
adjusted figure 经调整的数字;调整后的数额 WN
O|ziy
adjusted liabilities 经调整的负债;调整后的负债 IdHydY1
adjusted loss 经调整的亏损;调整后的亏损 L6>;"]:f`
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 =hw&2c
adjusted profit 经调整的利润;调整后的利润 -VC
kk
adjusted surplus 经调整的盈余额;调整后的盈余额 V:YN!
adjusted value 经调整的价值;调整后的价值 *6C ]CS
adjustment 调整;修订;理算〔保险〕 Fj_
6jsDb
adjustment centre 调剂中心 FV 0x/)<z
adjustment lag 调整过程的时间差距;调整时差 4V6^@
adjustment mechanism 调整机制 6k4ZzQ}
adjustment of loss 亏损调整 J*!_kg)>J
adjustment process 调整过程;调整程序 nfj8z@!
adjustment range 调整幅度 x>C_O\
administered exchange rate 受管制汇率 )\`.Ru~,