A: l!B)1
;tS 4h
A share A股;甲类股份
+["t@Q4IQ
abatement of tax 减税;减扣免税额 UuV<#N)
ABN AMRO Bank N.V. 荷兰银行 eBD7 g-
above-the-line expenditure 线上项目支出;经常预算支出 =h~\nTN
above-the-line receipt 线上项目收入;经常预算收入 &^HqbLz
ABSA Asia Limited 南非联合亚洲有限公司 \7
8w1Rkl
absolute change 绝对数值变更 |eEcEu?/b
absolute expenditure 实际开支 {r9fKA
absolute guideline figure 绝对准则数字
RVxlN*
absolute interest 绝对权益 [!@&t:A
absolute order of discharge 绝对破产解除令 >L#HE
absolute profit margin 绝对利润幅度 -U6" Ce
absolute value 实值;绝对值 ^&o38=70*
absolutely vested interest 绝对既得权益 +4k Bd<0Y
absorbed cost 已吸收成本;已分摊成本 y;N[#hY#CD
absorption 吸收;分摊;合并 C+B`A9
absorption rate 吸收率;摊配率;分摊率 09Sy-
je*/
ACB Finance Limited 亚洲商业财务有限公司 Rt$Q*`u
acceptable form of reciprocity 合理的互惠条件 u S$:J:Drx
acceptable rate 适当利率;适当汇率 /f!CX|U
acceptance agreement 承兑协议 1/t}>>,M
acceptance for honour 参加承兑 u`l1
zMk
acceptor 承兑人;接受人;受票人 Z4\$h1tl
acceptor for honour 参加承兑人 WJG& `PP
accident insurance 意外保险 #,dE
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Accident Insurance Association of Hong Kong 香港意外保险公会 [u_-x3`
accident insurance scheme 意外保险计划 qg;[~JZYKi
accident year basis 意外年度基准 *D: wwJ
accommodation 通融;贷款
C0\A
accommodation bill 通融票据;空头票据 MQR@(>TZy
accommodation party 汇票代发人 I("J$
account balance 帐户余额;帐户结余 -[kbHrl&
account book 帐簿 * \@u,
[,
account collected in advance 预收款项 tHhA_
account current book 往来帐簿 Y4PB&pZ$O2
account of after-acquired property 事后取得的财产报告 l<7)uO^8
account of defaulter 拖欠帐目 )'{:4MX
account payable 应付帐款 ^O
cM)Z6h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ';buS -|6
account receivable 应收帐款 .P[
%t=W
account receivable report 应收帐款报表 Xa._
account statement 结单;帐单;会计财务报表 '1{#I/P;
account title 帐户名称;会计科目 \JBJ$lBL
accountant's report 会计师报告 Vi~9[&.E\!
Accountant's Report Rules 会计师报告规则 a7#J af
accounting and auditing procedure 会计与审计程序;会计与核数程序 J
4
yT|
Accounting Arrangements 《会计安排》 zWxKp;.
accounting basis 会计基础 I|=$.i
accounting by Official Receiver 破产管理署署长呈交的帐目 sa%2,e'
Accounting Circular 《会计通告》 i%7b)t[y
accounting class 会计类别 Y-%S,91O
accounting date 记帐日期;会计结算日期 xF*C0B;QL
accounting for money 款项核算 NGHzifaE
Accounting Officer 会计主任 wL]7d3t
accounting period 会计报告期;会计期 Gc)
Zu`67
accounting policy 会计政策;会计方针 Zy2@1-z6
accounting practice 会计惯例 |okS7.|IX
accounting principle 会计准则 pIh%5ZU
accounting record 会计记录 W`fE@* k0
accounting report 会计报告 yQ>
*F
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4
|$|]E
Accounting Society of China 中国会计学会 %2=nS<kC
accounting statement 会计报表 K[ZgT$zZ
accounting system 会计制度;会计系统 pA9:1*+;;
accounting transaction 会计事项;帐务交易 #`6A}/@.+
accounting treatment 会计处理 XDvT#(Pu
accounting year 会计年度 <$s G]l!\
accretion 增值;添加 :('7ly!h
accrual 应计项目;应累算数目 Hh=D:kE
accrual basis 应计制;权责发生制 @b=b>V[d6
accrual basis accounting 应计制会计;权责发生制会计 S8+Xk= x
accrue 应累算;应计 s1XW}Dw
accrued benefit 应累算利益 }Y(yDg;"
accrued charges 应计费用 D/_=rAl1
accrued cumulative preference share dividend 应累算的累积优先股股息 8Ua;< h%
accrued expenses 应累算费用 'z\K0
accrued interest payable 应付利息;应计未付利息 KOWx P47b
accrued interest receivable 应收利息;应计未收利息 gP*:>[lR
accrued right 累算权益 O?omL5
accruing profit 应累算的利润 9V&%_.Z
accumulated fiscal reserve 累积财政储备 Z3=DM=V;v
accumulated profit 累积利润;滚存溢利 x\j6=|
accumulated reserve 累积储备 &$fe%1#
accumulation of surplus income 累积收益盈余 <Tr_,Ya{9
acquired assets 既得资产 yKEE @@}\
acquisition 收购;购置;取得 0(VQwGC[
acquisition cost 购置成本 Sk@~}
acquisition expenses 购置费用 8Z>ZjNG
acquisition of 100% interest 收购全部股权 fG O.wb
acquisition of control 取得控制权 \HFh?3-g
acquisition of fixed assets 购置固定资产 .Ev i
acquisition of shell “买壳” W`],
acquisition price 收购价 j'i-XIs
act of God 天灾 GYot5iLg
acting partner 执事合伙人 Zs!)w9y&V
active market 买卖活跃的市场;交投畅旺的市场;旺市 D,+I)-k<
active partner 积极参与的合伙人 6.|f iQs]
active trading 交投活跃 krm&
.J
actual circulation 实际流通 93:s[bmx
actual cost 实际成本 .H+`]qLkL
actual expenditure 实际开支;实际支出 NS"hdyA
actual income 实际入息;实际收入;实际收益 4RsV\Y{FN
actual market 现货市场 u79.`,Ad&
actual price 现货价;实际价格 & v=2u,]T
actual profit 实际利润 >4=sEj
actual quotation 实盘;实际价位;实际报价 bU1UNm`{C
actual year basis 按实际年度计算 67 >*AL
actuals 实货 e-f_#!bW
actuarial investigation 精算调查 M")v ph^
actuarial principle 精算原则 BuI&kU,WY
actuarial report 精算师报告 Gs2.}lz
Actuarial Society of Hong Kong 香港精算学会 f+Nq?GvwBQ
actuarial valuation 精算师估值
FLY#
actuary 精算师 |{]\n/M
ad referendum agreement 暂定协议;有待覆核的协定 $xmltvaF
ad valorem duty 从价税;按值征税 rixNz@p'%
ad valorem duty system 从价税制 Q~]#x![u0
ad valorem fee 从价费 J=W"FEXTL7
ad valorem tariff 从价关税 3.B|uN
additional allowance 额外免税额 5SFeJBS
additional amount for unexpired risk 未过期风险的额外款额 swuW6p
additional assessable profit 补加应评税利润 +Ck<tx3h&
additional assessment 补加评税 ,6,#Lc
additional commitment 额外承担 T>d-f=(9KH
additional commitment vote 额外承担拨款 e4Ol:V
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 RUm1;MWs
additional dependent parent allowance 供养父母额外免税额 {[o=df/
additional provision 额外拨款 71nXROB
additional stamp duty 附加印花税 HgE^#qD?
additional tax 补加税罚款;补加税款 9f;\fe
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 `TKe+oS)
adjudged bankrupt 被裁定破产 $d?<(n
adjudicated bankrupt 裁定破产人 i;`rzsRb
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ( du<0J|PT
adjudication of bankruptcy 裁定破产;宣告破产 TIlcdpwXf
adjudication of insolvency 裁定无力偿还债务 ]H) x
adjusted actual 经调整的实数;调整后的实数 bl(rCbj(w
adjusted current assets 经调整的流动资产;调整后的流动资产 "CBe$b4
adjusted figure 经调整的数字;调整后的数额 {,|*99V
adjusted liabilities 经调整的负债;调整后的负债 Gr&5 mniu
adjusted loss 经调整的亏损;调整后的亏损 z#GZvB/z)
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 \kZxys!4
adjusted profit 经调整的利润;调整后的利润 #rqLuqw
adjusted surplus 经调整的盈余额;调整后的盈余额 5E?{>1
adjusted value 经调整的价值;调整后的价值 X*1vIs;[@
adjustment 调整;修订;理算〔保险〕 bNp
RGhlV
adjustment centre 调剂中心 qYZX,
x
adjustment lag 调整过程的时间差距;调整时差 3J~Q pw0<
adjustment mechanism 调整机制 &,2XrXiFu
adjustment of loss 亏损调整 >%x7-->IB
adjustment process 调整过程;调整程序 `omZ'n)
adjustment range 调整幅度 z%(m:/N70
administered exchange rate 受管制汇率 #g\O*oYaw