A: bhmjH(.t
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A share A股;甲类股份 O^#u%/
abatement of tax 减税;减扣免税额 @jHio\/_
ABN AMRO Bank N.V. 荷兰银行 pB
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above-the-line expenditure 线上项目支出;经常预算支出 yKJ^hv"#
above-the-line receipt 线上项目收入;经常预算收入 0=B5
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ABSA Asia Limited 南非联合亚洲有限公司 .yPx'_e
absolute change 绝对数值变更 :+Kesa:E
absolute expenditure 实际开支 ]_?y[@ZP
absolute guideline figure 绝对准则数字 [_d*J/ X
absolute interest 绝对权益 jH1~Ve+q9
absolute order of discharge 绝对破产解除令 9[D7N
absolute profit margin 绝对利润幅度 UZra'+Wb
absolute value 实值;绝对值 #pfosC[
absolutely vested interest 绝对既得权益 U:r2hqegd
absorbed cost 已吸收成本;已分摊成本 7Cf(y'w^
absorption 吸收;分摊;合并 `t6L'%\
absorption rate 吸收率;摊配率;分摊率 Xdt+\}\
ACB Finance Limited 亚洲商业财务有限公司 }3 }=tN5
acceptable form of reciprocity 合理的互惠条件 639k&
"V
acceptable rate 适当利率;适当汇率
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acceptance agreement 承兑协议 R`q!~8u
acceptance for honour 参加承兑 1tW:(~=a;
acceptor 承兑人;接受人;受票人 IJ;*N
acceptor for honour 参加承兑人 (rn x56I$
accident insurance 意外保险 4)I#[&f
Accident Insurance Association of Hong Kong 香港意外保险公会 ]||=<!^kn
accident insurance scheme 意外保险计划 Hea<!zPH
accident year basis 意外年度基准 A]$+
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accommodation 通融;贷款 T"U t).
accommodation bill 通融票据;空头票据 3G^Ed)JvE
accommodation party 汇票代发人 t;Om9
account balance 帐户余额;帐户结余 wjOAgOC
account book 帐簿 Sj?sw]3
account collected in advance 预收款项 G>QTPXcD
account current book 往来帐簿 VKz<7K\/
account of after-acquired property 事后取得的财产报告 #LJ-IDuF!
account of defaulter 拖欠帐目 4a!
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account payable 应付帐款 Z"X*FzFo
account payee only [A/C payee only] 只可转帐;存入收款人帐户 o"[bIXf-h
account receivable 应收帐款 Hw&
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account receivable report 应收帐款报表 i5Q<~;Z+
account statement 结单;帐单;会计财务报表 E e>j7k.G.
account title 帐户名称;会计科目 oE1]vX
accountant's report 会计师报告 KTt$Pt/.
Accountant's Report Rules 会计师报告规则 R"`{E,yj
accounting and auditing procedure 会计与审计程序;会计与核数程序 (}1f]$V
Accounting Arrangements 《会计安排》 <t% A)L%
accounting basis 会计基础 x35s6
accounting by Official Receiver 破产管理署署长呈交的帐目 u^%')Ncp
Accounting Circular 《会计通告》 ]bb}[#AY
accounting class 会计类别 \[1CDz=}1
accounting date 记帐日期;会计结算日期 *J5RueUG
accounting for money 款项核算 A'iF'<%
Accounting Officer 会计主任 y$o=\:
accounting period 会计报告期;会计期 N'P,QiR,z<
accounting policy 会计政策;会计方针 a<TL&
accounting practice 会计惯例 yX3H&F6
accounting principle 会计准则 5C1Rub)
accounting record 会计记录 9t.yP;j\Y
accounting report 会计报告 4!v
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Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _x6E_i-(
Accounting Society of China 中国会计学会 es+_]:7B9
accounting statement 会计报表 _PUm
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accounting system 会计制度;会计系统 NP'Ke:
accounting transaction 会计事项;帐务交易 e-3pg?M
accounting treatment 会计处理 2Q|*xd4B^
accounting year 会计年度 ^jjJM| a
accretion 增值;添加 b.q"s6u
accrual 应计项目;应累算数目 zB"
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accrual basis 应计制;权责发生制 T,2Dr;
accrual basis accounting 应计制会计;权责发生制会计 #UC
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accrue 应累算;应计 R+VLoz*J6
accrued benefit 应累算利益 wn|@D<
accrued charges 应计费用 #aY<J:Nx
accrued cumulative preference share dividend 应累算的累积优先股股息 w })Pedg
accrued expenses 应累算费用 ugCS &
accrued interest payable 应付利息;应计未付利息 &d3 '{~:
accrued interest receivable 应收利息;应计未收利息 Cmx2/N
accrued right 累算权益 ^.kAZSgO
accruing profit 应累算的利润 8t:h
accumulated fiscal reserve 累积财政储备 H9Q7({v
accumulated profit 累积利润;滚存溢利 f
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accumulated reserve 累积储备 kJi&9
accumulation of surplus income 累积收益盈余 " IkF/
acquired assets 既得资产 y{Y+2}Dv/
acquisition 收购;购置;取得 RG
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acquisition cost 购置成本 *a,.E6C*
acquisition expenses 购置费用 I=
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acquisition of 100% interest 收购全部股权 #IhLpO
acquisition of control 取得控制权 m2q;^o:J
acquisition of fixed assets 购置固定资产 fw v
T2G4
acquisition of shell “买壳” %_R|@cyD
acquisition price 收购价 - b\V(@5
act of God 天灾 qv
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acting partner 执事合伙人 A='+tJa
active market 买卖活跃的市场;交投畅旺的市场;旺市 maUHjI
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active partner 积极参与的合伙人
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active trading 交投活跃 f@Rpb}zg+C
actual circulation 实际流通 n vpPmc
actual cost 实际成本 NQiecxvt=
actual expenditure 实际开支;实际支出 !QR?\9`
actual income 实际入息;实际收入;实际收益 3^R] [;
actual market 现货市场 T19rbL_
actual price 现货价;实际价格 j)tCr Py
actual profit 实际利润 =#Cf5s6qt
actual quotation 实盘;实际价位;实际报价 ?WQ
d
actual year basis 按实际年度计算 eIUuq&(
actuals 实货 CpRu*w{
actuarial investigation 精算调查 xe gL!
actuarial principle 精算原则 :7Z\3_
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actuarial report 精算师报告 !P60[*>
Actuarial Society of Hong Kong 香港精算学会 g3~~"`2
actuarial valuation 精算师估值 u->@|tEq
actuary 精算师 t>6x)2,TC
ad referendum agreement 暂定协议;有待覆核的协定 B#k3"vk#
ad valorem duty 从价税;按值征税 5
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ad valorem duty system 从价税制 ?F87C[o
ad valorem fee 从价费 ;;w6b:}-c
ad valorem tariff 从价关税 E/8u'
additional allowance 额外免税额 ^0x.'G?
additional amount for unexpired risk 未过期风险的额外款额 "gbnLKs
additional assessable profit 补加应评税利润 ,hTwNVWI9
additional assessment 补加评税 o(d_uJOB
additional commitment 额外承担 C*EhexK,}
additional commitment vote 额外承担拨款 h%1~v$W`
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uVq5fT`B
additional dependent parent allowance 供养父母额外免税额 or%gTVZ
additional provision 额外拨款 v(Bp1~PPZM
additional stamp duty 附加印花税 [Zt#
c C+
additional tax 补加税罚款;补加税款 uH
ny ]
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 I`"-$99|t1
adjudged bankrupt 被裁定破产 fY%M=,t3c
adjudicated bankrupt 裁定破产人 UR/qVO?
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x7KcO0F{
adjudication of bankruptcy 裁定破产;宣告破产 e>,9]{N+$
adjudication of insolvency 裁定无力偿还债务 @!":(@3[
adjusted actual 经调整的实数;调整后的实数 uhTKCR~
adjusted current assets 经调整的流动资产;调整后的流动资产 {8{t]LK<
adjusted figure 经调整的数字;调整后的数额 65waq~#
adjusted liabilities 经调整的负债;调整后的负债 Z[})40[M
adjusted loss 经调整的亏损;调整后的亏损 ^Cc8F3os=
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 qu<B%v
adjusted profit 经调整的利润;调整后的利润 'Vm5Cs$
adjusted surplus 经调整的盈余额;调整后的盈余额 `CAG8D
adjusted value 经调整的价值;调整后的价值 D%;wVnUw
adjustment 调整;修订;理算〔保险〕 J})$
adjustment centre 调剂中心 $^vp'^uW>
adjustment lag 调整过程的时间差距;调整时差 tKG;k"wk
adjustment mechanism 调整机制 Q/QQ:t<XUi
adjustment of loss 亏损调整 |{7e#ww]
adjustment process 调整过程;调整程序 ~@-Qb
kC
adjustment range 调整幅度 pYLY;qkG"
administered exchange rate 受管制汇率 to!mz\F