A: /N(Ol WEp
x 3?:"D2
A share A股;甲类股份 :f58JLX
abatement of tax 减税;减扣免税额 aJ}Cqk
ABN AMRO Bank N.V. 荷兰银行 +zLh<q 0
above-the-line expenditure 线上项目支出;经常预算支出 N| L Ey
above-the-line receipt 线上项目收入;经常预算收入 OQm-BL
ABSA Asia Limited 南非联合亚洲有限公司 =M+enSu
absolute change 绝对数值变更 SPK%
' s
absolute expenditure 实际开支 "~zQN(sR"P
absolute guideline figure 绝对准则数字 O
E56J-*}x
absolute interest 绝对权益 $j!VJGVG
absolute order of discharge 绝对破产解除令 7IH^5r
absolute profit margin 绝对利润幅度 Y^W.gGM
absolute value 实值;绝对值 ~%o?J"y
absolutely vested interest 绝对既得权益 wst)O{ 4
absorbed cost 已吸收成本;已分摊成本 kdHP
v=/U
absorption 吸收;分摊;合并 qdeS*rp\
absorption rate 吸收率;摊配率;分摊率 }28,fb
/
ACB Finance Limited 亚洲商业财务有限公司 QX j4cg
acceptable form of reciprocity 合理的互惠条件 E
_DSf
acceptable rate 适当利率;适当汇率 #RwqEZ
acceptance agreement 承兑协议 ?3
l4U
acceptance for honour 参加承兑 0
au\X$)Q
acceptor 承兑人;接受人;受票人 D.\s mk
acceptor for honour 参加承兑人 4 06.6jmv
accident insurance 意外保险 tu6Q7CjW8
Accident Insurance Association of Hong Kong 香港意外保险公会 a D,(mw-7r
accident insurance scheme 意外保险计划 On{p(|l
accident year basis 意外年度基准 * -Kf
accommodation 通融;贷款 dkRG4
)~g
accommodation bill 通融票据;空头票据 z"C+r'39d=
accommodation party 汇票代发人 ]M;aVw<!
account balance 帐户余额;帐户结余 s1eGItx[w
account book 帐簿 ~~_!&
account collected in advance 预收款项 \y
G//
account current book 往来帐簿 mnM!^[|z
account of after-acquired property 事后取得的财产报告 kM,$0@
account of defaulter 拖欠帐目 &_EjP
hZ
account payable 应付帐款 MQv2C@K9F
account payee only [A/C payee only] 只可转帐;存入收款人帐户 SH/KC
account receivable 应收帐款 .l->O-=
account receivable report 应收帐款报表 S>oQm
account statement 结单;帐单;会计财务报表 [z1[4
account title 帐户名称;会计科目 =A,6KY=E
accountant's report 会计师报告 7]~65@%R-&
Accountant's Report Rules 会计师报告规则
KF"&9nB
accounting and auditing procedure 会计与审计程序;会计与核数程序 p/a)vN+*x'
Accounting Arrangements 《会计安排》 :/kz*X=<
accounting basis 会计基础 PfI~`ke
accounting by Official Receiver 破产管理署署长呈交的帐目 '}D$"2I*
Accounting Circular 《会计通告》 {T]^C
accounting class 会计类别 6^]Y])
accounting date 记帐日期;会计结算日期 9cu0$P`}5
accounting for money 款项核算 S"Dw8_y7}
Accounting Officer 会计主任 <XV\8Y+n
accounting period 会计报告期;会计期 :Q\{LB
c
accounting policy 会计政策;会计方针 $Y!$I.+
accounting practice 会计惯例 D4x~Vk%H
accounting principle 会计准则 VHJ-v!
accounting record 会计记录 ?vgHu
accounting report 会计报告 o1"MW>B,4
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (\ze
T5
Accounting Society of China 中国会计学会 S'jH
accounting statement 会计报表 APgP*,
accounting system 会计制度;会计系统 + a%Vp!y
accounting transaction 会计事项;帐务交易 qd9CKd
accounting treatment 会计处理 =?}
t7}#
accounting year 会计年度 l0m\2Ttf
accretion 增值;添加 Q-X<zn
accrual 应计项目;应累算数目 "YUyM5X
accrual basis 应计制;权责发生制 1%
YjY"j+
accrual basis accounting 应计制会计;权责发生制会计 ubn`w=w$
accrue 应累算;应计 +6=2B0$
r
accrued benefit 应累算利益 5Mfs)a4j.
accrued charges 应计费用 &VIX?UngE
accrued cumulative preference share dividend 应累算的累积优先股股息 QeYO)sc`
accrued expenses 应累算费用 asDq(J`sQ
accrued interest payable 应付利息;应计未付利息 (LW4z8e#
accrued interest receivable 应收利息;应计未收利息 Nj2f?',;U
accrued right 累算权益 wL'tGAv
accruing profit 应累算的利润 \4RVJ[2
accumulated fiscal reserve 累积财政储备 *[Ld\lRj
accumulated profit 累积利润;滚存溢利 KKR@u(+"a
accumulated reserve 累积储备 :HrD[KT
accumulation of surplus income 累积收益盈余 >9o(84AxIH
acquired assets 既得资产 .!ThqYo
acquisition 收购;购置;取得 9{?L3V!+r
acquisition cost 购置成本 8KioL{h
acquisition expenses 购置费用
fI2/v<[
acquisition of 100% interest 收购全部股权 5} 9}4e
acquisition of control 取得控制权 E$-u:Z<-
acquisition of fixed assets 购置固定资产 cSYW
)c|t
acquisition of shell “买壳” -S]yXZ
acquisition price 收购价 gWo `i
act of God 天灾 !%' 1x2?
acting partner 执事合伙人 D}SYv})Ti
active market 买卖活跃的市场;交投畅旺的市场;旺市 ]&za^%q0&
active partner 积极参与的合伙人 lF]cUp#<
active trading 交投活跃 =)Cq
jp
actual circulation 实际流通 !c`KzqP
actual cost 实际成本 -
_bHLoI
actual expenditure 实际开支;实际支出 &+?
JY|u
actual income 实际入息;实际收入;实际收益 i2ap]
actual market 现货市场 N;XaK+_2F
actual price 现货价;实际价格 FhZ^/= As
actual profit 实际利润 VJ`c/EVIt
actual quotation 实盘;实际价位;实际报价 (R_#lRaQ
actual year basis 按实际年度计算 5c btMNP
actuals 实货 ;\@co5.=
actuarial investigation 精算调查 $M F
U9<O
actuarial principle 精算原则 _pSCv:3T
actuarial report 精算师报告 %RE-_~G
F
Actuarial Society of Hong Kong 香港精算学会 <#U9ih
2
actuarial valuation 精算师估值 @V/Lqia
actuary 精算师 ;2||g8'
ad referendum agreement 暂定协议;有待覆核的协定 tZS-e6*S
ad valorem duty 从价税;按值征税 #rL%K3'
ad valorem duty system 从价税制 :` >|N|i
ad valorem fee 从价费 b[Z5:[@\#
ad valorem tariff 从价关税 &Q>)3] |p
additional allowance 额外免税额 6#S}EaWf
additional amount for unexpired risk 未过期风险的额外款额 P"dWh;I_
additional assessable profit 补加应评税利润 adG=L9
"n
additional assessment 补加评税 S^,1N4
additional commitment 额外承担
Tu Q@b
additional commitment vote 额外承担拨款 ]UG+<V
,:
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 K1rF;7Y6
additional dependent parent allowance 供养父母额外免税额 'JR2@W`]]
additional provision 额外拨款 T:ye2yg
additional stamp duty 附加印花税 }]1=?:tX%
additional tax 补加税罚款;补加税款
2BLcun
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 GE`:bC3
adjudged bankrupt 被裁定破产 6fvzTd},
adjudicated bankrupt 裁定破产人 t?NB#/#%x
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +.N3kH
adjudication of bankruptcy 裁定破产;宣告破产 SG1o<#>
adjudication of insolvency 裁定无力偿还债务 R u^v!l`!7
adjusted actual 经调整的实数;调整后的实数 aa8xo5tIp
adjusted current assets 经调整的流动资产;调整后的流动资产 v\Zni4
adjusted figure 经调整的数字;调整后的数额 d\aarhD8*
adjusted liabilities 经调整的负债;调整后的负债 ^h+,Kn0@
adjusted loss 经调整的亏损;调整后的亏损 8(R%?>8
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 [h
"*>J{
adjusted profit 经调整的利润;调整后的利润 2Yd0:$a
adjusted surplus 经调整的盈余额;调整后的盈余额 'p=5hsG
adjusted value 经调整的价值;调整后的价值 Ue:'55
adjustment 调整;修订;理算〔保险〕 j4wcxZYY~
adjustment centre 调剂中心 i6R2R8
adjustment lag 调整过程的时间差距;调整时差 q\Cg2[nn2
adjustment mechanism 调整机制 Ekx3GM_]
adjustment of loss 亏损调整 Lpw9hj|
adjustment process 调整过程;调整程序 2@``=0z
adjustment range 调整幅度 82%~WQnS
administered exchange rate 受管制汇率 }mRus<Ax