A: Z<4Du
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A share A股;甲类股份 0%b!ARix
abatement of tax 减税;减扣免税额 d+iV19 #i
ABN AMRO Bank N.V. 荷兰银行 }%lk$g';
above-the-line expenditure 线上项目支出;经常预算支出 ZR|n\.
above-the-line receipt 线上项目收入;经常预算收入 G1?m}{
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ABSA Asia Limited 南非联合亚洲有限公司 y/\0qQ/
absolute change 绝对数值变更 k "Qr
absolute expenditure 实际开支 8_h:_7e
absolute guideline figure 绝对准则数字 0V!@*Z
absolute interest 绝对权益 zAA3bgaa
absolute order of discharge 绝对破产解除令 loByT
p
^
absolute profit margin 绝对利润幅度 6EY
W:o
absolute value 实值;绝对值 8oxYgj&~X
absolutely vested interest 绝对既得权益 hha!uD~(
absorbed cost 已吸收成本;已分摊成本 tg#d.(
absorption 吸收;分摊;合并 g5>c-i
absorption rate 吸收率;摊配率;分摊率 L8.u7(-#
ACB Finance Limited 亚洲商业财务有限公司 @Z[XV"w|
acceptable form of reciprocity 合理的互惠条件 ZhnRsn9
acceptable rate 适当利率;适当汇率 $>6Kn`UX
acceptance agreement 承兑协议 tFrNnbmlQ
acceptance for honour 参加承兑 %&\DCAFk
acceptor 承兑人;接受人;受票人 L`@)*x)~R
acceptor for honour 参加承兑人 {K ,-fbE
accident insurance 意外保险 DMpNmF>
Accident Insurance Association of Hong Kong 香港意外保险公会 zLS=>iLD{
accident insurance scheme 意外保险计划 sNbCOTow
accident year basis 意外年度基准 JXKo zy41
accommodation 通融;贷款 :kw14?]_
accommodation bill 通融票据;空头票据 #Ab,h#f*7
accommodation party 汇票代发人 =+>^:3cCQ
account balance 帐户余额;帐户结余 /vrjg)fer
account book 帐簿 ;:4PT~\*
account collected in advance 预收款项 lDF26<<\`
account current book 往来帐簿 3+tr_psH
account of after-acquired property 事后取得的财产报告 %5-
account of defaulter 拖欠帐目 je`w$ ^w
account payable 应付帐款 sA1 XtO<&7
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E
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account receivable 应收帐款 [D= KI&@&O
account receivable report 应收帐款报表 1 ,e`,
account statement 结单;帐单;会计财务报表 o
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account title 帐户名称;会计科目 6 ,j&u7
accountant's report 会计师报告 wpS $-
Accountant's Report Rules 会计师报告规则 r]yI5 ;
accounting and auditing procedure 会计与审计程序;会计与核数程序 :j[a X7Sq2
Accounting Arrangements 《会计安排》 }$D{YHF
accounting basis 会计基础 _ H$^m
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accounting by Official Receiver 破产管理署署长呈交的帐目 LAcK%
Accounting Circular 《会计通告》 ;{S7bH'6m
accounting class 会计类别 q%\rj?U_
accounting date 记帐日期;会计结算日期 j`LvS
accounting for money 款项核算 }v$T1Cw
Accounting Officer 会计主任 J]mq|vE
accounting period 会计报告期;会计期 03^?+[C
accounting policy 会计政策;会计方针 ; +%| !~
accounting practice 会计惯例 GJP\vsaQ
accounting principle 会计准则 `@#,5S$ E
accounting record 会计记录 ^eHf'^Cvvu
accounting report 会计报告 +E8}5pDt
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~ s# !\Ye
Accounting Society of China 中国会计学会 :j4i(qcF
accounting statement 会计报表 [>xGynU0
accounting system 会计制度;会计系统 =[x
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accounting transaction 会计事项;帐务交易 w?Nx^)xX
accounting treatment 会计处理 Tj_~ BT
accounting year 会计年度 &.
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accretion 增值;添加 Zg2F%f$Y
accrual 应计项目;应累算数目 HS[N]'dc
accrual basis 应计制;权责发生制 W
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accrual basis accounting 应计制会计;权责发生制会计 ^ Z~'>J
accrue 应累算;应计 T*ir Ce
accrued benefit 应累算利益 }5{#f`Ca6
accrued charges 应计费用 }Pf7YuUZZ
accrued cumulative preference share dividend 应累算的累积优先股股息 n3LCQ:]Tf
accrued expenses 应累算费用 aVbv.>
accrued interest payable 应付利息;应计未付利息 qwmZOR#
accrued interest receivable 应收利息;应计未收利息 mIUpAOC`"Z
accrued right 累算权益 mbCY\vEl
accruing profit 应累算的利润 N,Ys}qP
accumulated fiscal reserve 累积财政储备 F G5e{
accumulated profit 累积利润;滚存溢利 ~n$e
accumulated reserve 累积储备 y*fU_Il|!
accumulation of surplus income 累积收益盈余 ^"hsbk&Yu
acquired assets 既得资产 I~:
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acquisition 收购;购置;取得 W$_@9W(Bl
acquisition cost 购置成本 UB&)U\hn
acquisition expenses 购置费用 KtY_m`DY4R
acquisition of 100% interest 收购全部股权 H;nq4;^yK
acquisition of control 取得控制权 ~IP3~m D
acquisition of fixed assets 购置固定资产 {Kh u'c
acquisition of shell “买壳” o
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acquisition price 收购价 |e#ea~/b
act of God 天灾 tE>hj:p
acting partner 执事合伙人 v\ gCgx=%j
active market 买卖活跃的市场;交投畅旺的市场;旺市 P0N%77p>"
active partner 积极参与的合伙人 U3zwC5}BN
active trading 交投活跃 &:ib>EB03=
actual circulation 实际流通 \hcb~>=C
actual cost 实际成本 |[]"{Eo"}
actual expenditure 实际开支;实际支出 g,seqh%
actual income 实际入息;实际收入;实际收益 T-L;iH~0
actual market 现货市场 3"OD"
actual price 现货价;实际价格 V$7SVq
actual profit 实际利润 3%$nRP
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actual quotation 实盘;实际价位;实际报价 _'lrI23I
actual year basis 按实际年度计算 {}TR'Y4
actuals 实货 |Skxa\MI
actuarial investigation 精算调查 DMY?'Nts!
actuarial principle 精算原则 ;v? !Pml2k
actuarial report 精算师报告
5$ra4+k0
Actuarial Society of Hong Kong 香港精算学会 WV'FW)%
actuarial valuation 精算师估值 $A/$M\:
actuary 精算师 Y=#g_(4*
ad referendum agreement 暂定协议;有待覆核的协定 M6+_Mi.
ad valorem duty 从价税;按值征税 !pNY`sw}
ad valorem duty system 从价税制 l'2a?1/q
ad valorem fee 从价费 ,.ln
ad valorem tariff 从价关税 f9Hm2wV
additional allowance 额外免税额 XdDy0e4{%<
additional amount for unexpired risk 未过期风险的额外款额 !a[1rQH
additional assessable profit 补加应评税利润 ;&Oma`Ec
additional assessment 补加评税
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additional commitment 额外承担 ?`oCc[hY
additional commitment vote 额外承担拨款 D%0GXUp
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !PzlrH)M=p
additional dependent parent allowance 供养父母额外免税额 i-b++R/WN
additional provision 额外拨款 |W/_S^ C
additional stamp duty 附加印花税 N:y3tpG
additional tax 补加税罚款;补加税款 @qfVt
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J=
gerdIk
adjudged bankrupt 被裁定破产 ]B<Hrnn
adjudicated bankrupt 裁定破产人
:(|;J<R%_
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Xh,{/5m
adjudication of bankruptcy 裁定破产;宣告破产
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adjudication of insolvency 裁定无力偿还债务 x_JCH7-
adjusted actual 经调整的实数;调整后的实数 hoc$aqP6pp
adjusted current assets 经调整的流动资产;调整后的流动资产 >g]kbes-\
adjusted figure 经调整的数字;调整后的数额 w6f
VZY4
adjusted liabilities 经调整的负债;调整后的负债 y6lle<SIu
adjusted loss 经调整的亏损;调整后的亏损 SY`
U]-h
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 CE$c/d[N.
adjusted profit 经调整的利润;调整后的利润 Ew=8"V`C
adjusted surplus 经调整的盈余额;调整后的盈余额 ov=[g l
adjusted value 经调整的价值;调整后的价值 .]qj];
m
adjustment 调整;修订;理算〔保险〕 7J]tc1-re
adjustment centre 调剂中心 O6^>L0'
adjustment lag 调整过程的时间差距;调整时差 >C`b4xQ
adjustment mechanism 调整机制 %r0yBK2uOp
adjustment of loss 亏损调整 l)glT]G3+
adjustment process 调整过程;调整程序 &cSTem
0
adjustment range 调整幅度 z\,g %u41
administered exchange rate 受管制汇率
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