A: S3PW [R@=
5m&{f>]T
A share A股;甲类股份 + ^{;o0kcx
abatement of tax 减税;减扣免税额 7=N=J<]pl
ABN AMRO Bank N.V. 荷兰银行 |j&u2DM~#m
above-the-line expenditure 线上项目支出;经常预算支出
0|9(oP/:
above-the-line receipt 线上项目收入;经常预算收入 c5>&~^~>Tx
ABSA Asia Limited 南非联合亚洲有限公司 A0# K@
absolute change 绝对数值变更 H6 ( ~6Bp5
absolute expenditure 实际开支 `W
e M
absolute guideline figure 绝对准则数字 EJO:3aKa
absolute interest 绝对权益 G'q7@d{'
absolute order of discharge 绝对破产解除令 ?d%+85
absolute profit margin 绝对利润幅度 cpz}!D
absolute value 实值;绝对值 =L{lt9qQz
absolutely vested interest 绝对既得权益 b{)9?%_
absorbed cost 已吸收成本;已分摊成本 AGQCk*dm
absorption 吸收;分摊;合并 fz31di9$
absorption rate 吸收率;摊配率;分摊率 &_HSrU
ACB Finance Limited 亚洲商业财务有限公司 #!u P>/
acceptable form of reciprocity 合理的互惠条件 cRsLt/
Wr
acceptable rate 适当利率;适当汇率 Mii-Q`.:
acceptance agreement 承兑协议 .!RBhLH_g
acceptance for honour 参加承兑 6*
cm
acceptor 承兑人;接受人;受票人 {g@Wd2-J}
acceptor for honour 参加承兑人 8Y3c,p/gS>
accident insurance 意外保险 S;M'qwN
Accident Insurance Association of Hong Kong 香港意外保险公会 z11;r]VI
accident insurance scheme 意外保险计划 @riCR<fF
accident year basis 意外年度基准 g2^7PtJg
accommodation 通融;贷款 "Y}f"X|
accommodation bill 通融票据;空头票据 c!T^JZBb
accommodation party 汇票代发人 `sQ\j Nu
account balance 帐户余额;帐户结余 Yr-a8aSTE5
account book 帐簿 ePa:_?(
account collected in advance 预收款项 }]>[FW
account current book 往来帐簿 N5#qox$D
account of after-acquired property 事后取得的财产报告 4,tMaQ
account of defaulter 拖欠帐目 JQYIvo1,Q
account payable 应付帐款 kXzm
account payee only [A/C payee only] 只可转帐;存入收款人帐户 'Sppm;?
account receivable 应收帐款 s+(%N8B
account receivable report 应收帐款报表 3hab51J
account statement 结单;帐单;会计财务报表 !I-+wc{ss
account title 帐户名称;会计科目 f)H6 nl7r
accountant's report 会计师报告 fs&J%ku\
Accountant's Report Rules 会计师报告规则 Gg|'T}0X
accounting and auditing procedure 会计与审计程序;会计与核数程序 )|@b
GEk
Accounting Arrangements 《会计安排》 25BW/23}e
accounting basis 会计基础 TC?kuQI
accounting by Official Receiver 破产管理署署长呈交的帐目 D-9zg\\'`
Accounting Circular 《会计通告》 "5 PP<A,F(
accounting class 会计类别 vP^]Y.6
accounting date 记帐日期;会计结算日期 1>jG*tr
accounting for money 款项核算 e
&^BPzg
Accounting Officer 会计主任 [6K2V:6:
accounting period 会计报告期;会计期 Y;6<AIx>
accounting policy 会计政策;会计方针 $SSE\+|3
accounting practice 会计惯例 0){%4
accounting principle 会计准则 Vo+d3
accounting record 会计记录 ,pa,:k?
accounting report 会计报告 \=Af AO@
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nL5Gr:SLo
Accounting Society of China 中国会计学会 "h_]it};C
accounting statement 会计报表 j|FGb:
accounting system 会计制度;会计系统 >hoIJZP,
accounting transaction 会计事项;帐务交易 fKOm\R47
accounting treatment 会计处理 =rl/l8|P
accounting year 会计年度 bW;0E%_
accretion 增值;添加 KSIH1E
accrual 应计项目;应累算数目 ih.UzPg
accrual basis 应计制;权责发生制 Q\z3YUk
accrual basis accounting 应计制会计;权责发生制会计 6?Q&>V26Y
accrue 应累算;应计 Xx[
LK
accrued benefit 应累算利益 7U:,:=
accrued charges 应计费用 3:<+9X
accrued cumulative preference share dividend 应累算的累积优先股股息 v\rOs+.s
accrued expenses 应累算费用 $Rv}L' L
accrued interest payable 应付利息;应计未付利息 }r]WB)_w
accrued interest receivable 应收利息;应计未收利息
hghtF
accrued right 累算权益 cBmo#:>'
accruing profit 应累算的利润 Y:&1;`FBZ
accumulated fiscal reserve 累积财政储备 J9)wt
?%j
accumulated profit 累积利润;滚存溢利 daaUC
accumulated reserve 累积储备 B7nMyoj
accumulation of surplus income 累积收益盈余 Bjml%
acquired assets 既得资产 ItDe_|!L
acquisition 收购;购置;取得 1@yXVD/
acquisition cost 购置成本 0(Y$xg
acquisition expenses 购置费用 cx|[P6d
acquisition of 100% interest 收购全部股权 +1Si>I
acquisition of control 取得控制权 vF;6Y(h>
acquisition of fixed assets 购置固定资产 |(}uagfrd
acquisition of shell “买壳” WEqHL,Uh]
acquisition price 收购价 Bh:AY@k
act of God 天灾 >ly= O
acting partner 执事合伙人 W0tBF&E"
active market 买卖活跃的市场;交投畅旺的市场;旺市 %83PbH
active partner 积极参与的合伙人 (sS[F-2R7
active trading 交投活跃 .2Q`. o)
actual circulation 实际流通 c[!e*n!y
actual cost 实际成本 idGkX
?
actual expenditure 实际开支;实际支出 B5#a
4G.
actual income 实际入息;实际收入;实际收益 NhCO C
actual market 现货市场 <3P?rcd,5K
actual price 现货价;实际价格 =ADAMP
actual profit 实际利润 ?XsL4HIx
actual quotation 实盘;实际价位;实际报价 \@pl:Os
actual year basis 按实际年度计算 4@5rR~DQq
actuals 实货 ?@|1>epgd
actuarial investigation 精算调查 `>?\MWyu
actuarial principle 精算原则 Mb\~W
UWI
actuarial report 精算师报告
&
?/h5<
Actuarial Society of Hong Kong 香港精算学会 gwThhwR
actuarial valuation 精算师估值 {
YJ.BWr
actuary 精算师 o80pmy7@
ad referendum agreement 暂定协议;有待覆核的协定 XT{1!I(
ad valorem duty 从价税;按值征税 qw%4j9}
ad valorem duty system 从价税制 "M7ry9dDH
ad valorem fee 从价费 A&$!s)8z
ad valorem tariff 从价关税 `C=!8q
additional allowance 额外免税额 8Qu7x[tK?
additional amount for unexpired risk 未过期风险的额外款额 ?P<&8eY
additional assessable profit 补加应评税利润 cIl^5eE^Pq
additional assessment 补加评税 VOG DD@
additional commitment 额外承担 uz>s2I}B
additional commitment vote 额外承担拨款 |1g2\5Re
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IAnY+=^
additional dependent parent allowance 供养父母额外免税额 jV:U%
additional provision 额外拨款 XS9k&~)*
additional stamp duty 附加印花税 QlJCdCSy
additional tax 补加税罚款;补加税款 Bf1GHnXv
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 q5lRc=.b[
adjudged bankrupt 被裁定破产 *X %`MN
adjudicated bankrupt 裁定破产人 `U2PlCf|
adjudication fee 裁定费;评定印花税额手续费;评估契据费 yu#Jw
adjudication of bankruptcy 裁定破产;宣告破产 feNr!/
adjudication of insolvency 裁定无力偿还债务 QV{Nq=%]
adjusted actual 经调整的实数;调整后的实数 T]Tz<w W(
adjusted current assets 经调整的流动资产;调整后的流动资产 ji A$6dZU
adjusted figure 经调整的数字;调整后的数额 4I:Jb;k>
adjusted liabilities 经调整的负债;调整后的负债
*}ay
adjusted loss 经调整的亏损;调整后的亏损 4DuZF
-y
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 {nryAXK
adjusted profit 经调整的利润;调整后的利润 }y=7r!{@
adjusted surplus 经调整的盈余额;调整后的盈余额 v
bb mmv
adjusted value 经调整的价值;调整后的价值 1(q!.l
Pc
adjustment 调整;修订;理算〔保险〕 Ug_zyfr
adjustment centre 调剂中心 T:;e 73
adjustment lag 调整过程的时间差距;调整时差 vm8QKPy
adjustment mechanism 调整机制 !G\1$"T$
adjustment of loss 亏损调整 &\0LR?Nh
adjustment process 调整过程;调整程序 7dPA>5"XD
adjustment range 调整幅度
(y~da~
administered exchange rate 受管制汇率 nn#A-x}~;b