A: )a,-Hc:Vz
g(<02t!OT=
A share A股;甲类股份 \lHi=}0
abatement of tax 减税;减扣免税额 ^T"9ZBkb
ABN AMRO Bank N.V. 荷兰银行 9oS \{[x.
above-the-line expenditure 线上项目支出;经常预算支出 =BY)>0?z
above-the-line receipt 线上项目收入;经常预算收入 =:`1!W0I
ABSA Asia Limited 南非联合亚洲有限公司 zNRoFz.
absolute change 绝对数值变更 R[
S*ON
absolute expenditure 实际开支 _v4TyJ
absolute guideline figure 绝对准则数字 #C|:]moe
absolute interest 绝对权益 ,
$5;
absolute order of discharge 绝对破产解除令 6"WR}S0o
absolute profit margin 绝对利润幅度 =]oBBokV
absolute value 实值;绝对值 vIG8m@-!&;
absolutely vested interest 绝对既得权益 wE3^6
absorbed cost 已吸收成本;已分摊成本 *{tn/ro6a
absorption 吸收;分摊;合并 M]!\X6<_
absorption rate 吸收率;摊配率;分摊率 E*IkI))X0
ACB Finance Limited 亚洲商业财务有限公司 O;
EI&
acceptable form of reciprocity 合理的互惠条件 g#`(&
k
acceptable rate 适当利率;适当汇率 \*6%o0c
acceptance agreement 承兑协议 ^ef:cS$;
acceptance for honour 参加承兑 _6THyj$f
acceptor 承兑人;接受人;受票人 * b>W
acceptor for honour 参加承兑人 is{I5IR\/
accident insurance 意外保险 $=iz&{9
Accident Insurance Association of Hong Kong 香港意外保险公会 7M}T^LC
accident insurance scheme 意外保险计划 CZE5RzG
accident year basis 意外年度基准 NI=t)[\F
accommodation 通融;贷款 :BCjt@K}
accommodation bill 通融票据;空头票据 oLk>|J
accommodation party 汇票代发人 }r`!p5\$K0
account balance 帐户余额;帐户结余 ?PiJ7|
account book 帐簿 ?yddr`?W
account collected in advance 预收款项 2j-|.l c
account current book 往来帐簿 ;3Fgy8T
account of after-acquired property 事后取得的财产报告 <;#d*&]
account of defaulter 拖欠帐目 wQb")3dw
account payable 应付帐款 eJE?H]
account payee only [A/C payee only] 只可转帐;存入收款人帐户 00?^!';
account receivable 应收帐款 t d q;D
account receivable report 应收帐款报表 En+4@BC
account statement 结单;帐单;会计财务报表 * kgbcU f8
account title 帐户名称;会计科目 2|tZ xlt-
accountant's report 会计师报告 bjPI:j*XU
Accountant's Report Rules 会计师报告规则 3s\2 9gq
accounting and auditing procedure 会计与审计程序;会计与核数程序 eznw05U
Accounting Arrangements 《会计安排》 -x3QgDno
accounting basis 会计基础 -`]B4Nt6
accounting by Official Receiver 破产管理署署长呈交的帐目 j9%u&
Accounting Circular 《会计通告》 .qy._C2(
accounting class 会计类别 wke$
accounting date 记帐日期;会计结算日期 &of
%;>$>M
accounting for money 款项核算 1 dz&J\|E#
Accounting Officer 会计主任 C5i]n? )S
accounting period 会计报告期;会计期
{~16j"
accounting policy 会计政策;会计方针 go6Hb>
accounting practice 会计惯例 Gw!jYnU
accounting principle 会计准则 ?YXl.yj
accounting record 会计记录 x*i5g`jx
accounting report 会计报告 !fwLC"QC
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s?=f,I
Accounting Society of China 中国会计学会 ,V)yOLApVj
accounting statement 会计报表 g Gg8O? Z
accounting system 会计制度;会计系统 :
i3 -7k
accounting transaction 会计事项;帐务交易 dSsMa3X[n
accounting treatment 会计处理 P~;NwHZ?k
accounting year 会计年度 #PoUCRRC
accretion 增值;添加 "pdG%$
accrual 应计项目;应累算数目 h_?D%b~5
accrual basis 应计制;权责发生制 5LhFD
accrual basis accounting 应计制会计;权责发生制会计 \PU|<Ru.
accrue 应累算;应计
[rU8%
accrued benefit 应累算利益 2 'xT%
accrued charges 应计费用 $&n!j'C:
accrued cumulative preference share dividend 应累算的累积优先股股息 y M , hF
accrued expenses 应累算费用 :2 ?dl:l
accrued interest payable 应付利息;应计未付利息 (BMFGyE3
accrued interest receivable 应收利息;应计未收利息 0%k`*8
accrued right 累算权益 -[`,MZf
accruing profit 应累算的利润 ~8`r.1aUO
accumulated fiscal reserve 累积财政储备 L\nWhmwl
accumulated profit 累积利润;滚存溢利 0Vh|UJ'&7
accumulated reserve 累积储备 W: cOzJ
accumulation of surplus income 累积收益盈余 GpN tvo~
acquired assets 既得资产 ?b2"~A
acquisition 收购;购置;取得 `P)atQ
acquisition cost 购置成本 #p*{p)]HiA
acquisition expenses 购置费用 vhT
te
|(
acquisition of 100% interest 收购全部股权 H~J#!3
acquisition of control 取得控制权 "1&C\}.7
acquisition of fixed assets 购置固定资产 Z)|*mJ
acquisition of shell “买壳” v)d\
5#7
acquisition price 收购价 ^=pn!lK;^
act of God 天灾 ~(-B%Az
acting partner 执事合伙人 A"I:cw"KY
active market 买卖活跃的市场;交投畅旺的市场;旺市 `WC~cb\
active partner 积极参与的合伙人 vxZvK0b620
active trading 交投活跃 zYYc#N/
actual circulation 实际流通 4B-v\3Ff
actual cost 实际成本 I Vq9z
actual expenditure 实际开支;实际支出 9FX'Uw s
actual income 实际入息;实际收入;实际收益 u <%,Ql
actual market 现货市场 (3%NudkwT
actual price 现货价;实际价格 #";(&|7
actual profit 实际利润 JdfjOlEb
actual quotation 实盘;实际价位;实际报价 v#(wc+[
actual year basis 按实际年度计算 lk%rE
actuals 实货 PD:"
SfV,G
actuarial investigation 精算调查 _E:]qv
actuarial principle 精算原则 Pd%o6~_*
actuarial report 精算师报告 9$)TAI&P
Actuarial Society of Hong Kong 香港精算学会 c3`X19'%fM
actuarial valuation 精算师估值 |mc!v*O
actuary 精算师 + 3aAL&
ad referendum agreement 暂定协议;有待覆核的协定 "DjD"?/b
ad valorem duty 从价税;按值征税 enO5XsIc
ad valorem duty system 从价税制 *
"~^k^_b}
ad valorem fee 从价费 y%cg
ad valorem tariff 从价关税 9H" u\t|?
additional allowance 额外免税额 (YGJw?]
additional amount for unexpired risk 未过期风险的额外款额 ]{0
2!
additional assessable profit 补加应评税利润 +smPR
additional assessment 补加评税 SE;Jl[PgcL
additional commitment 额外承担 [wjA8d.
additional commitment vote 额外承担拨款 U5Q `r7
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n3g3(}Q0
additional dependent parent allowance 供养父母额外免税额 S$=])^ dur
additional provision 额外拨款 = =cAL"Z
additional stamp duty 附加印花税
w6qx
additional tax 补加税罚款;补加税款 B7fURL
Rqr
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 2Af1-z^^K
adjudged bankrupt 被裁定破产 n*
9)Y~
adjudicated bankrupt 裁定破产人 Ih{(d O;
adjudication fee 裁定费;评定印花税额手续费;评估契据费 egYJ.ZzF0
adjudication of bankruptcy 裁定破产;宣告破产 W-<C%9O!
adjudication of insolvency 裁定无力偿还债务 :&/'rMi<T
adjusted actual 经调整的实数;调整后的实数 /U`"
Xx
adjusted current assets 经调整的流动资产;调整后的流动资产 @@# ^G8+l
adjusted figure 经调整的数字;调整后的数额 f}Mc2PQ-
adjusted liabilities 经调整的负债;调整后的负债 (VI4kRj
adjusted loss 经调整的亏损;调整后的亏损 }(hx$G^M
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 Eii)zo8Xd
adjusted profit 经调整的利润;调整后的利润 6*lTur9ni
adjusted surplus 经调整的盈余额;调整后的盈余额 W+cmn )8
adjusted value 经调整的价值;调整后的价值 }~:`9PV)Z%
adjustment 调整;修订;理算〔保险〕 #B88w9
b`D
adjustment centre 调剂中心
^I5k+cL
adjustment lag 调整过程的时间差距;调整时差 cE$<6&0
adjustment mechanism 调整机制 H]H*Ouu["e
adjustment of loss 亏损调整 3T'9_v[Y
adjustment process 调整过程;调整程序 4@u*#Bp`|
adjustment range 调整幅度 &j<B22t!
administered exchange rate 受管制汇率 Xat>d>nJ]