A: ZW }*]rg
zM"OateA
A share A股;甲类股份 =HmV0
abatement of tax 减税;减扣免税额 7kx)/Rw\B
ABN AMRO Bank N.V. 荷兰银行 EWNh:<F?
above-the-line expenditure 线上项目支出;经常预算支出 trnjOm
above-the-line receipt 线上项目收入;经常预算收入 xOP%SF
ABSA Asia Limited 南非联合亚洲有限公司 )dgXS//Y
absolute change 绝对数值变更 KRQKL`}}
absolute expenditure 实际开支 _Sy-&}c+
+
absolute guideline figure 绝对准则数字 F7gipCc1We
absolute interest 绝对权益 lrB@n?hk
absolute order of discharge 绝对破产解除令 vt<r_&+ pJ
absolute profit margin 绝对利润幅度 ~4y&]:I
absolute value 实值;绝对值 DZ5%-
absolutely vested interest 绝对既得权益
<:0
649ZB
absorbed cost 已吸收成本;已分摊成本 )9Mm
L-7K
absorption 吸收;分摊;合并 :TJv<NZi'
absorption rate 吸收率;摊配率;分摊率 ,$EM3
ACB Finance Limited 亚洲商业财务有限公司 wx nD3
acceptable form of reciprocity 合理的互惠条件 3P~I'FQ
acceptable rate 适当利率;适当汇率 ne] |\]
acceptance agreement 承兑协议 [H)NkR;I
acceptance for honour 参加承兑 Q(
.d!CQ>
acceptor 承兑人;接受人;受票人 L22GOa0
acceptor for honour 参加承兑人 0'*whhH
accident insurance 意外保险 S.
rlF1`
Accident Insurance Association of Hong Kong 香港意外保险公会 {j@
S
<PD
accident insurance scheme 意外保险计划 |E-/b6G
accident year basis 意外年度基准
GY,l&.&
accommodation 通融;贷款 r,X5@/
accommodation bill 通融票据;空头票据 {%5k1,/(
accommodation party 汇票代发人 $7eO33Bm
account balance 帐户余额;帐户结余 Q*}#?g
account book 帐簿 (iM"ug2
account collected in advance 预收款项 WL$Ee=
account current book 往来帐簿 RB.&,1
account of after-acquired property 事后取得的财产报告 l|z
'Lwwm5
account of defaulter 拖欠帐目 ,0%P3
account payable 应付帐款 ,o7aIg&_H
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4zs1BiMG
account receivable 应收帐款 j@1cllJkh
account receivable report 应收帐款报表 aKXaor@0f.
account statement 结单;帐单;会计财务报表 &S}%)g%Iv9
account title 帐户名称;会计科目 lMz5))Rr
accountant's report 会计师报告 /1
lIV_Z
Accountant's Report Rules 会计师报告规则 w^Qb9vTa8
accounting and auditing procedure 会计与审计程序;会计与核数程序 .|
CcUmx
Accounting Arrangements 《会计安排》 4of3#
M
accounting basis 会计基础 \9;u.&$mNB
accounting by Official Receiver 破产管理署署长呈交的帐目 FVM:%S
JjT
Accounting Circular 《会计通告》 2-5AKm@K
accounting class 会计类别 H6(kxpOI\
accounting date 记帐日期;会计结算日期 UOHU1.3$T
accounting for money 款项核算 Z3?,r
[
Accounting Officer 会计主任 X{zg-k(@
accounting period 会计报告期;会计期 XlIRedZ{
accounting policy 会计政策;会计方针 7_C;-
accounting practice 会计惯例 3kFSu
accounting principle 会计准则 w6DK&@w`'/
accounting record 会计记录 zJJ
KLr;
accounting report 会计报告 z2Sp
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ks|[`FH
Accounting Society of China 中国会计学会 \~!9T5/*
accounting statement 会计报表 IB:eyq-+
accounting system 会计制度;会计系统 Z&FC:4!!
accounting transaction 会计事项;帐务交易 YfL|FsCh
accounting treatment 会计处理 %"^$$$6%
accounting year 会计年度 sW!pMkd_
accretion 增值;添加 @/h_v#
W
accrual 应计项目;应累算数目 f"t\-ux.b
accrual basis 应计制;权责发生制 wjh[}rTV*
accrual basis accounting 应计制会计;权责发生制会计 ` W$
accrue 应累算;应计 cAq>|^f0a
accrued benefit 应累算利益 q<`YJ,
accrued charges 应计费用 ]jiM
accrued cumulative preference share dividend 应累算的累积优先股股息 y;A<R[|Ve
accrued expenses 应累算费用 Nf8."EDUW
accrued interest payable 应付利息;应计未付利息 dA>=#/"
accrued interest receivable 应收利息;应计未收利息 V\^rs41$;
accrued right 累算权益 w"d~R
accruing profit 应累算的利润 'teToE<i
accumulated fiscal reserve 累积财政储备 Qj: D=j8
accumulated profit 累积利润;滚存溢利 , f9V`Pz)
accumulated reserve 累积储备 d%_v
eVIe
accumulation of surplus income 累积收益盈余 x&9}] E^<
acquired assets 既得资产 }Kc[pp|9<
acquisition 收购;购置;取得 MMCac6;Aea
acquisition cost 购置成本 .,zrr&Po
acquisition expenses 购置费用 T|^rFaA
acquisition of 100% interest 收购全部股权 3a PCi>i!_
acquisition of control 取得控制权 Jj+|>(P
acquisition of fixed assets 购置固定资产 NIufL
}6\
acquisition of shell “买壳” <>/0;J1<
acquisition price 收购价 h(]aP<49L
act of God 天灾 5=%:CN!/@p
acting partner 执事合伙人 ?B
;+,
active market 买卖活跃的市场;交投畅旺的市场;旺市 %UZ_wsY\
active partner 积极参与的合伙人 ,jJ&x7ra8
active trading 交投活跃 O{Bll;C
actual circulation 实际流通 ;okFm
actual cost 实际成本 [1Pw2MC<
actual expenditure 实际开支;实际支出
O\y#|=d
actual income 实际入息;实际收入;实际收益 qN((Xz+AZE
actual market 现货市场 #4S">u
actual price 现货价;实际价格 t mAj
actual profit 实际利润 >qh8em
actual quotation 实盘;实际价位;实际报价 Eukj2a
actual year basis 按实际年度计算 L rV`P)$T
actuals 实货 <#AS[Q[N
actuarial investigation 精算调查 8CKN^8E
actuarial principle 精算原则 $g&,$7}O_
actuarial report 精算师报告 $YuVM
Actuarial Society of Hong Kong 香港精算学会 -o c@$*t
actuarial valuation 精算师估值 =4`#OQ&g
actuary 精算师 lZoy(kdc
ad referendum agreement 暂定协议;有待覆核的协定 1{@f:~
v?
ad valorem duty 从价税;按值征税 /V@~Vlww
ad valorem duty system 从价税制
=d>^q7s
ad valorem fee 从价费 *Pj[r
ad valorem tariff 从价关税 YEfa8'7R
additional allowance 额外免税额 t\44 Pu%
additional amount for unexpired risk 未过期风险的额外款额 ',GWH:B
additional assessable profit 补加应评税利润 :m*r(i3
additional assessment 补加评税 ZuZe
8&
additional commitment 额外承担 h+EG)
<
additional commitment vote 额外承担拨款 ;M{@|z[Nv
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 } LuPYCzpu
additional dependent parent allowance 供养父母额外免税额 7A0D[?^xe
additional provision 额外拨款 #B7_5y^
additional stamp duty 附加印花税 Zz!0|-\
additional tax 补加税罚款;补加税款 1 .\|,$
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &w\E*$
adjudged bankrupt 被裁定破产 r [; .1,(
adjudicated bankrupt 裁定破产人 Fw,'a
adjudication fee 裁定费;评定印花税额手续费;评估契据费 i'Vrx(y3
adjudication of bankruptcy 裁定破产;宣告破产 y9W6e"
adjudication of insolvency 裁定无力偿还债务 ]pUf[^4
adjusted actual 经调整的实数;调整后的实数 /C)mx#h]
adjusted current assets 经调整的流动资产;调整后的流动资产 Y rq-(
adjusted figure 经调整的数字;调整后的数额 ?kBi9^)N4
adjusted liabilities 经调整的负债;调整后的负债 EHpIbj;n
adjusted loss 经调整的亏损;调整后的亏损 ^6&?R
?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 awP
']iE
adjusted profit 经调整的利润;调整后的利润 72rnMHq
adjusted surplus 经调整的盈余额;调整后的盈余额 TAfLC)
adjusted value 经调整的价值;调整后的价值 cp@(y$
adjustment 调整;修订;理算〔保险〕 f-6hcd@Ca
adjustment centre 调剂中心 Fkgnc{NI
adjustment lag 调整过程的时间差距;调整时差 !OwRx5
adjustment mechanism 调整机制 ho*44=j
adjustment of loss 亏损调整 (`S32,=TS
adjustment process 调整过程;调整程序 9
Yv;Dom
adjustment range 调整幅度 +#qW 0g
administered exchange rate 受管制汇率 OcR6\t'