A: OV_Y`u7YR
%l(qyH)*
A share A股;甲类股份 n&jfJgD&g
abatement of tax 减税;减扣免税额 Om,+59ua*
ABN AMRO Bank N.V. 荷兰银行 d@<(Z7|
above-the-line expenditure 线上项目支出;经常预算支出 yF0\$%H>$
above-the-line receipt 线上项目收入;经常预算收入 D4$;jz,,
ABSA Asia Limited 南非联合亚洲有限公司 ! av
B &Z
absolute change 绝对数值变更 K?8{y
absolute expenditure 实际开支 ryg1o=1v/
absolute guideline figure 绝对准则数字 6*J`2U9Q
absolute interest 绝对权益 1>r7s*
absolute order of discharge 绝对破产解除令 ~k'KS
7c
absolute profit margin 绝对利润幅度 w$MFCJ:p&
absolute value 实值;绝对值 <,$(,RX
absolutely vested interest 绝对既得权益 *BF5B\[r?
absorbed cost 已吸收成本;已分摊成本 AK]{^Hvz
absorption 吸收;分摊;合并 iC10|0%{
absorption rate 吸收率;摊配率;分摊率 zxTcjC)y
ACB Finance Limited 亚洲商业财务有限公司 u%
3D{Dj
acceptable form of reciprocity 合理的互惠条件 }1VxMx@
acceptable rate 适当利率;适当汇率 ^1sX22k
acceptance agreement 承兑协议 cah1'Y
acceptance for honour 参加承兑 g"Mqh!{
FI
acceptor 承兑人;接受人;受票人 SV0E7qX
acceptor for honour 参加承兑人 _~ZNX+4
accident insurance 意外保险 t;!vjac
Accident Insurance Association of Hong Kong 香港意外保险公会 $1y8gm
accident insurance scheme 意外保险计划 '/trM %<
accident year basis 意外年度基准 (A|Gb2 X
accommodation 通融;贷款 MF)Xc\}0p
accommodation bill 通融票据;空头票据 ~za=yZo7(
accommodation party 汇票代发人 {EE/3e@
account balance 帐户余额;帐户结余 h,o/(GNnW
account book 帐簿 ~8L*N>Y
account collected in advance 预收款项 $w4%JBZr
account current book 往来帐簿 /Ut h#s:
account of after-acquired property 事后取得的财产报告 l=,\ h&
account of defaulter 拖欠帐目 ,K'>s<}
account payable 应付帐款 N3nFE:`u]
account payee only [A/C payee only] 只可转帐;存入收款人帐户 bw\fKZ
account receivable 应收帐款 Fa:f
Bs{
account receivable report 应收帐款报表 %{WZ
account statement 结单;帐单;会计财务报表 azF|L"-RP
account title 帐户名称;会计科目 Q\|72NWS
accountant's report 会计师报告 ufyqfI
D
Accountant's Report Rules 会计师报告规则 $<cio
X
accounting and auditing procedure 会计与审计程序;会计与核数程序 5N<f\W,
Accounting Arrangements 《会计安排》
ARvT
accounting basis 会计基础 +aR.t@D+"Y
accounting by Official Receiver 破产管理署署长呈交的帐目 o!!";q%DX
Accounting Circular 《会计通告》 3C'`K,
accounting class 会计类别 ky>0
accounting date 记帐日期;会计结算日期 ?0
93'lA
accounting for money 款项核算 K(@QKRZ7[
Accounting Officer 会计主任 })RT2zw}
accounting period 会计报告期;会计期 H'7AIY}
accounting policy 会计政策;会计方针 k`FCyO
accounting practice 会计惯例 0goKiPx
accounting principle 会计准则 [!1z;
/
accounting record 会计记录 b~dm+5W7
accounting report 会计报告 BNns#Q8a
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7AD
h
Accounting Society of China 中国会计学会 ]k~Vh[[
accounting statement 会计报表 {uH
4
j4)2
accounting system 会计制度;会计系统 /)fx(u#
accounting transaction 会计事项;帐务交易 9 f$S4O5
accounting treatment 会计处理 ~_<I}!j/B
accounting year 会计年度 tVVnQX
accretion 增值;添加 O92a*)
accrual 应计项目;应累算数目 ;Yo9e~
accrual basis 应计制;权责发生制 yZkHBG4
accrual basis accounting 应计制会计;权责发生制会计 -wv5c
accrue 应累算;应计 lCT N
dW+=
accrued benefit 应累算利益 7oaa)
accrued charges 应计费用 F[
m"eEX
accrued cumulative preference share dividend 应累算的累积优先股股息 hpp>+=
accrued expenses 应累算费用 m| 8%%E}d
accrued interest payable 应付利息;应计未付利息 4bXAA9"
accrued interest receivable 应收利息;应计未收利息 BM PLL2I
accrued right 累算权益 `~|8eKFq!
accruing profit 应累算的利润 \|^fG9M~
accumulated fiscal reserve 累积财政储备 $T7hY$2Ql
accumulated profit 累积利润;滚存溢利 ZK,}3b{
accumulated reserve 累积储备 u=^0n2ez
accumulation of surplus income 累积收益盈余 ;m6Mm`[i<
acquired assets 既得资产 'A@[a_
acquisition 收购;购置;取得 ]=ar&1}J
acquisition cost 购置成本 $T* ##kyE9
acquisition expenses 购置费用 ;4
.D%
acquisition of 100% interest 收购全部股权 ^,S
\-Uy9
acquisition of control 取得控制权 St/<\Y,wr
acquisition of fixed assets 购置固定资产 &X0/7)*
"v
acquisition of shell “买壳” Q|eRek
acquisition price 收购价 q)JG_Y.p
act of God 天灾 JmN,:bI
acting partner 执事合伙人 yH_L<n
active market 买卖活跃的市场;交投畅旺的市场;旺市 _J
^q|
active partner 积极参与的合伙人 Kp,}7%hDw!
active trading 交投活跃 tMGkm8y-A
actual circulation 实际流通 [?TQ!l} 8A
actual cost 实际成本 %4QCUc*lr
actual expenditure 实际开支;实际支出 h.0Y!'?
actual income 实际入息;实际收入;实际收益 J]uYXsC
actual market 现货市场 ~/?JRL=
actual price 现货价;实际价格 Ht^MY
actual profit 实际利润 + wd} '4)
actual quotation 实盘;实际价位;实际报价 mY"DYYR>
actual year basis 按实际年度计算 : sIZ+3
actuals 实货 bh=d'9B@&J
actuarial investigation 精算调查 \ZrLh,6f.
actuarial principle 精算原则 7kpCBLM(}
actuarial report 精算师报告 4eb<SNi
Actuarial Society of Hong Kong 香港精算学会 g*8LdH6mq
actuarial valuation 精算师估值 'Rk~bAX
actuary 精算师 $$YLAgO4
ad referendum agreement 暂定协议;有待覆核的协定 oH~ZqX.3
ad valorem duty 从价税;按值征税 {#M=gDhbX
ad valorem duty system 从价税制 .XM3oIaW
ad valorem fee 从价费 g;en_~g3j
ad valorem tariff 从价关税 Bu?"b=B*
additional allowance 额外免税额 (?-5p;
additional amount for unexpired risk 未过期风险的额外款额 g3{)AX[Uy
additional assessable profit 补加应评税利润 M52kau
additional assessment 补加评税 ,-u | l
additional commitment 额外承担 qg#WDx /
additional commitment vote 额外承担拨款 =DTn9}u
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <x@\3{{U
additional dependent parent allowance 供养父母额外免税额 'N,3]So
i
additional provision 额外拨款 E&0A W{
additional stamp duty 附加印花税 N^|r.J
additional tax 补加税罚款;补加税款
Z4'"*
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .UbmU^y|
adjudged bankrupt 被裁定破产 +T[3wL~
adjudicated bankrupt 裁定破产人 s%]-Sw9
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #I9|>XE1
adjudication of bankruptcy 裁定破产;宣告破产 EVmQ"PKL'
adjudication of insolvency 裁定无力偿还债务 [:$j<}UmB
adjusted actual 经调整的实数;调整后的实数 lD2>`s5
adjusted current assets 经调整的流动资产;调整后的流动资产 ,
6\i
adjusted figure 经调整的数字;调整后的数额 FVLXq0<Cj
adjusted liabilities 经调整的负债;调整后的负债 77/y{#Sk
adjusted loss 经调整的亏损;调整后的亏损 RLY Ae
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 wbI(o4rXE
adjusted profit 经调整的利润;调整后的利润 yZI4%fen
adjusted surplus 经调整的盈余额;调整后的盈余额 b0LjNO@<
adjusted value 经调整的价值;调整后的价值 C|"T!1MlY4
adjustment 调整;修订;理算〔保险〕 `g%]z@'+?
adjustment centre 调剂中心 ] d| -r:4
adjustment lag 调整过程的时间差距;调整时差 `(aU_r=
adjustment mechanism 调整机制 ;nj 'C1
adjustment of loss 亏损调整 t&SJ!>7_c
adjustment process 调整过程;调整程序 M
"p6xp/
adjustment range 调整幅度 P&| =
administered exchange rate 受管制汇率 9<<$uf.B