A: wHZW `
=@Dwlze
A share A股;甲类股份 ,jA)wJ
abatement of tax 减税;减扣免税额 Mwb/jTp
ABN AMRO Bank N.V. 荷兰银行 0`.^MC?
above-the-line expenditure 线上项目支出;经常预算支出 bawJ$_O_
above-the-line receipt 线上项目收入;经常预算收入 G CRz<)1
ABSA Asia Limited 南非联合亚洲有限公司 f:*vr['d
absolute change 绝对数值变更 eAUcv`[#p
absolute expenditure 实际开支 5Dp
#u
absolute guideline figure 绝对准则数字 Y^Nuz/
absolute interest 绝对权益 U<"WK"SM
absolute order of discharge 绝对破产解除令 &uP~rEJl+
absolute profit margin 绝对利润幅度 I{JU-Jk|
absolute value 实值;绝对值 gM>t0)mGK
absolutely vested interest 绝对既得权益 HCK|~k
absorbed cost 已吸收成本;已分摊成本 NW~z&8L
absorption 吸收;分摊;合并 bQe^Px5
!.
absorption rate 吸收率;摊配率;分摊率 T@}|zDC#
ACB Finance Limited 亚洲商业财务有限公司 T +5X0 Nv
acceptable form of reciprocity 合理的互惠条件 kK8itO
acceptable rate 适当利率;适当汇率 +[\eFj|=
acceptance agreement 承兑协议 4=uh
h
acceptance for honour 参加承兑 }(a+aHH
acceptor 承兑人;接受人;受票人 z"D.Bm~ ]
acceptor for honour 参加承兑人 jR=s#Xz
accident insurance 意外保险 j Ja$a [
Accident Insurance Association of Hong Kong 香港意外保险公会 XxHx:mi
accident insurance scheme 意外保险计划 }:: S0l
accident year basis 意外年度基准 ob+euCuJ
accommodation 通融;贷款 [{4MR%--
accommodation bill 通融票据;空头票据 *5tO0_L
accommodation party 汇票代发人 fQrhsuCrC
account balance 帐户余额;帐户结余 'c\iK=fl
account book 帐簿 C]^H&
account collected in advance 预收款项 2|\A7.
account current book 往来帐簿 (R`B'OtGg
account of after-acquired property 事后取得的财产报告 gTRF^knrY
account of defaulter 拖欠帐目 N@B9
@8h
account payable 应付帐款 R.7 :3h
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }QZQ3@
account receivable 应收帐款 !+u"3;%h
account receivable report 应收帐款报表 Pxn,Qw*
account statement 结单;帐单;会计财务报表 Y*_)h\f
account title 帐户名称;会计科目 2r$#m*
accountant's report 会计师报告 .CP&bJP%
Accountant's Report Rules 会计师报告规则 $R<Me
accounting and auditing procedure 会计与审计程序;会计与核数程序 {M,,npl
Accounting Arrangements 《会计安排》 S"9zc
,]
accounting basis 会计基础 FP[!BUOf"
accounting by Official Receiver 破产管理署署长呈交的帐目 &A#~)i5g
F
Accounting Circular 《会计通告》 iy
""(c
accounting class 会计类别 G0E121`h
accounting date 记帐日期;会计结算日期 *
<1r3!
accounting for money 款项核算 JNcYJ
[wqv
Accounting Officer 会计主任 ;?C#IU
accounting period 会计报告期;会计期 &.TTJsKG h
accounting policy 会计政策;会计方针 8* Jw0mSw
accounting practice 会计惯例 1+?^0%AC
accounting principle 会计准则 Bc3:}+l
accounting record 会计记录 y
qtKy
accounting report 会计报告 J>d.dq>r
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z{'i
F
Accounting Society of China 中国会计学会 IK*0
7h/!
accounting statement 会计报表 r$)w7Gk<
accounting system 会计制度;会计系统 5nbEf9&
accounting transaction 会计事项;帐务交易 KZ~*Nz+H2
accounting treatment 会计处理 [w ;kkMJAy
accounting year 会计年度 phO;c;y}
accretion 增值;添加 E7-@&=]v
accrual 应计项目;应累算数目 iR"N13
accrual basis 应计制;权责发生制 9@+5LZR
accrual basis accounting 应计制会计;权责发生制会计 0p89: I*0
accrue 应累算;应计 9mZ
accrued benefit 应累算利益 A 7[:5$
accrued charges 应计费用 F5S@I;
accrued cumulative preference share dividend 应累算的累积优先股股息 gv5*!eI
accrued expenses 应累算费用 B=|cS;bM$3
accrued interest payable 应付利息;应计未付利息 :1S
l"?xU
accrued interest receivable 应收利息;应计未收利息 }1IpON
accrued right 累算权益 m,fAeln
accruing profit 应累算的利润 cX3l t5
accumulated fiscal reserve 累积财政储备 XrZ
*1V
accumulated profit 累积利润;滚存溢利 n]he-NHP
accumulated reserve 累积储备 qWw\_S
accumulation of surplus income 累积收益盈余 |JCU<_<
acquired assets 既得资产 S6fb f>[
acquisition 收购;购置;取得 >M&3Y
XC
acquisition cost 购置成本 P;4w*((} ~
acquisition expenses 购置费用 >LDhU%bH
acquisition of 100% interest 收购全部股权 [`
sL?&a
acquisition of control 取得控制权 4j)tfhwd8
acquisition of fixed assets 购置固定资产 Y))NK'B5
acquisition of shell “买壳” V^;jJ']
acquisition price 收购价 7`u$
act of God 天灾 B7imV@<
acting partner 执事合伙人 bJs9X/E
active market 买卖活跃的市场;交投畅旺的市场;旺市 e1P"[|9>R
active partner 积极参与的合伙人 >rvQw63
\
active trading 交投活跃 j&k6O1_
actual circulation 实际流通 Gg
KEP,O
actual cost 实际成本 tJN<PCG6"
actual expenditure 实际开支;实际支出 AlJ} >u
actual income 实际入息;实际收入;实际收益 .YuJJJv
actual market 现货市场 NIw\}[-Z0E
actual price 现货价;实际价格 d^`?ed\1
actual profit 实际利润 5eWwgA
actual quotation 实盘;实际价位;实际报价 f5 `g
actual year basis 按实际年度计算 g:EVhuK
actuals 实货 R4-~j gzx
actuarial investigation 精算调查 m)oJFF
actuarial principle 精算原则 'F3)9&M
actuarial report 精算师报告 Pi|o` d
Actuarial Society of Hong Kong 香港精算学会 63A}TBC
actuarial valuation 精算师估值 =JmT:enV
actuary 精算师 )vxUT{;sH
ad referendum agreement 暂定协议;有待覆核的协定 \QB;Ja_
ad valorem duty 从价税;按值征税 Dwzg/F(
ad valorem duty system 从价税制 }}<z/zN&^
ad valorem fee 从价费 h yv2SxP*
ad valorem tariff 从价关税 ?Q&yEGm(
additional allowance 额外免税额 /7
Cn(s5 o
additional amount for unexpired risk 未过期风险的额外款额 jRatm.N
additional assessable profit 补加应评税利润 %.vVEy
additional assessment 补加评税 VH:]@x//{
additional commitment 额外承担 V dn&c
additional commitment vote 额外承担拨款 TjG4`:*y#m
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1UQHq@aM
additional dependent parent allowance 供养父母额外免税额 H$6`{lx,
additional provision 额外拨款 AoyX\iqQ
additional stamp duty 附加印花税 ccL~#c0P7
additional tax 补加税罚款;补加税款 [pM V?a[
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Gw1@KKg
adjudged bankrupt 被裁定破产 K^R,Iu/M
adjudicated bankrupt 裁定破产人 )(@Hd
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &