A: %:f&.@'r
udK%>
A share A股;甲类股份 i'<[DjMDlm
abatement of tax 减税;减扣免税额 &C5_g$Ma.Z
ABN AMRO Bank N.V. 荷兰银行 pHGYQ;:L
above-the-line expenditure 线上项目支出;经常预算支出 P_^ +A
above-the-line receipt 线上项目收入;经常预算收入 d"1]4.c
ABSA Asia Limited 南非联合亚洲有限公司 "m):Y;9iQ?
absolute change 绝对数值变更 4!{KWL`A
absolute expenditure 实际开支 RXMISt3+{y
absolute guideline figure 绝对准则数字 Gm&Za,4%4
absolute interest 绝对权益 #Qw0&kM7I
absolute order of discharge 绝对破产解除令
^'MT0j
absolute profit margin 绝对利润幅度 olB.*#gA
absolute value 实值;绝对值 {f_={k
absolutely vested interest 绝对既得权益 Hzm:xg
absorbed cost 已吸收成本;已分摊成本 (Bb5?fw
absorption 吸收;分摊;合并 ZoW?nxY
absorption rate 吸收率;摊配率;分摊率 a@K%06A;'
ACB Finance Limited 亚洲商业财务有限公司 }^WdJd]P
acceptable form of reciprocity 合理的互惠条件 zy?|ODM
acceptable rate 适当利率;适当汇率 5:[0z5Hww
acceptance agreement 承兑协议 3Y4?CM&0v
acceptance for honour 参加承兑 5+0gR
&|j
acceptor 承兑人;接受人;受票人 ^]Y>[[
acceptor for honour 参加承兑人 R{`(c/%8
accident insurance 意外保险 $?iLLA~
Accident Insurance Association of Hong Kong 香港意外保险公会
AEI>\Y
accident insurance scheme 意外保险计划 &GO}|W
accident year basis 意外年度基准 ]Jg&VXrH
accommodation 通融;贷款 _IHV7*u{;
accommodation bill 通融票据;空头票据 .^33MWu6
accommodation party 汇票代发人 ='r!g
account balance 帐户余额;帐户结余 h]&GLb&<?
account book 帐簿 {GT*ZU*
account collected in advance 预收款项 Vi$~-6n&
account current book 往来帐簿 bTNgjc
account of after-acquired property 事后取得的财产报告 JPI3[.o
account of defaulter 拖欠帐目 Jl8H|<g~/
account payable 应付帐款 RZ?jJm$
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \[i1JG
account receivable 应收帐款 .[KrlfI
account receivable report 应收帐款报表 F@j
Z ho
account statement 结单;帐单;会计财务报表 V*;(kEqj
account title 帐户名称;会计科目 St9?RD{4;
accountant's report 会计师报告 #
pow ub
Accountant's Report Rules 会计师报告规则 A0s ZOCky
accounting and auditing procedure 会计与审计程序;会计与核数程序 wo{gG?B
Accounting Arrangements 《会计安排》 `:fZ)$sY
accounting basis 会计基础 LzKj=5'Y
accounting by Official Receiver 破产管理署署长呈交的帐目 ./Zk`-OBT
Accounting Circular 《会计通告》 ?3`UbN:
accounting class 会计类别 \;,+
accounting date 记帐日期;会计结算日期 ;u
({\K
accounting for money 款项核算
@tnz]^V
Accounting Officer 会计主任 dh iuI|?@
accounting period 会计报告期;会计期 oG?Xk%7&\
accounting policy 会计政策;会计方针 &vMb_;~B
accounting practice 会计惯例 Y;M|D'y+
accounting principle 会计准则 OX7M8cmc+
accounting record 会计记录 yjX9oxhtL
accounting report 会计报告 V#$RR!X'
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h
0Q5-EA
Accounting Society of China 中国会计学会 9d659iC
accounting statement 会计报表 FIhk@TKa
accounting system 会计制度;会计系统 >Eto(
y"q
accounting transaction 会计事项;帐务交易 Wq&if_
accounting treatment 会计处理 O"9\5(w
accounting year 会计年度 '3fu
accretion 增值;添加 cd_yzpL@}J
accrual 应计项目;应累算数目 dt]-,Y
accrual basis 应计制;权责发生制 hBUn \~z
accrual basis accounting 应计制会计;权责发生制会计 c
( C%Hld
accrue 应累算;应计 ^A/k)x6
accrued benefit 应累算利益 |v%YQ
R
accrued charges 应计费用 9wwqcx)3(
accrued cumulative preference share dividend 应累算的累积优先股股息 OX!tsARC@
accrued expenses 应累算费用 D2eckLT
accrued interest payable 应付利息;应计未付利息 xGg )Y#
accrued interest receivable 应收利息;应计未收利息 - % h.t+=U
accrued right 累算权益 j{A y\n (
accruing profit 应累算的利润 $k%
2J9O
accumulated fiscal reserve 累积财政储备 P
l]O\vh
accumulated profit 累积利润;滚存溢利 ^"2
J]&x`G
accumulated reserve 累积储备 ASySiHz
accumulation of surplus income 累积收益盈余 hx %v+/
acquired assets 既得资产 Ya"a`ozq
acquisition 收购;购置;取得 b5vC'B-!
acquisition cost 购置成本 ,!y$qVg'\f
acquisition expenses 购置费用 Y"aJur=`
acquisition of 100% interest 收购全部股权 S`0(*A[W*
acquisition of control 取得控制权 Jhhb7uU+
acquisition of fixed assets 购置固定资产 )9`qG:b'
acquisition of shell “买壳” l<LI7Z]A
acquisition price 收购价 zP8lN(LA
act of God 天灾
xF'EiX ~
acting partner 执事合伙人 E
A1?)|}n
active market 买卖活跃的市场;交投畅旺的市场;旺市 v%z=ysA
active partner 积极参与的合伙人 ChPmX+.i_
active trading 交投活跃 W+?4jwqw
actual circulation 实际流通 "7F?@D$e
actual cost 实际成本 6j]0R*B7`Q
actual expenditure 实际开支;实际支出 u cW-I;"
actual income 实际入息;实际收入;实际收益 [!#L6&:a8
actual market 现货市场 K`zdc`/
actual price 现货价;实际价格 9IfmW^0
actual profit 实际利润 ;))+>%SGCt
actual quotation 实盘;实际价位;实际报价
7*A],:-q
actual year basis 按实际年度计算 SsDmoEeB[
actuals 实货 qiD@'Va\
actuarial investigation 精算调查 XJ|
<?
actuarial principle 精算原则
:KP@RZm
actuarial report 精算师报告 Ai?*s%8v
Actuarial Society of Hong Kong 香港精算学会 3ym',q
actuarial valuation 精算师估值 ?X<eV1a
actuary 精算师 _9Te!gJ4_#
ad referendum agreement 暂定协议;有待覆核的协定 WO>nIo5Y
ad valorem duty 从价税;按值征税 s)D;a-F
ad valorem duty system 从价税制 'yEHI
ad valorem fee 从价费 j-}O0~Jz
ad valorem tariff 从价关税 7#Kn8s
additional allowance 额外免税额 mL{6L?
additional amount for unexpired risk 未过期风险的额外款额 P{>
!5|k
additional assessable profit 补加应评税利润 (vJNHY M
additional assessment 补加评税 $Sip$\+*
additional commitment 额外承担 <=/hil
additional commitment vote 额外承担拨款 sBg.u
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %pL''R9VF
additional dependent parent allowance 供养父母额外免税额 Q\7h`d%)
additional provision 额外拨款 #r\4sVg
additional stamp duty 附加印花税 MH\dC9%p
additional tax 补加税罚款;补加税款 3~{:`[0Q
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 AH7}/Rc
adjudged bankrupt 被裁定破产 uZK
r
adjudicated bankrupt 裁定破产人 `l[c_%Bm
adjudication fee 裁定费;评定印花税额手续费;评估契据费 3;{kJQ
adjudication of bankruptcy 裁定破产;宣告破产 bw
Mm#f
adjudication of insolvency 裁定无力偿还债务 qqY"*uJ'
adjusted actual 经调整的实数;调整后的实数 !?h;wR
adjusted current assets 经调整的流动资产;调整后的流动资产 `d`T*_
adjusted figure 经调整的数字;调整后的数额 3bH'H*2
adjusted liabilities 经调整的负债;调整后的负债 aeM+ d`f
adjusted loss 经调整的亏损;调整后的亏损 P}^W)@
+3k
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 WP'!*[z
adjusted profit 经调整的利润;调整后的利润 YPk fx
adjusted surplus 经调整的盈余额;调整后的盈余额 6?Ji7F
adjusted value 经调整的价值;调整后的价值 &n:.k}/P
adjustment 调整;修订;理算〔保险〕 >KhOz[Zg
adjustment centre 调剂中心 `1fY)d^ZS
adjustment lag 调整过程的时间差距;调整时差 n;Vs_u/Nx
adjustment mechanism 调整机制 fr6fj
adjustment of loss 亏损调整 ;[OH(!
adjustment process 调整过程;调整程序 ?%[@Qb=2
adjustment range 调整幅度 B
W*rIn<?G
administered exchange rate 受管制汇率 4vB<fPN