A: T!u&r
(+lwt
A share A股;甲类股份 bII pJQ1.[
abatement of tax 减税;减扣免税额 b7 %Z~
ABN AMRO Bank N.V. 荷兰银行 YMx]i,u'+
above-the-line expenditure 线上项目支出;经常预算支出 ~{lSc/SP|
above-the-line receipt 线上项目收入;经常预算收入 KfD=3h=
ABSA Asia Limited 南非联合亚洲有限公司 &g%9$*gmT
absolute change 绝对数值变更 E0]B=-
absolute expenditure 实际开支 Ib3n%AG
absolute guideline figure 绝对准则数字 jz ;N&62|
absolute interest 绝对权益 @."_XL74
absolute order of discharge 绝对破产解除令 +j
Z,vKr
absolute profit margin 绝对利润幅度 ^ur?da9z'
absolute value 实值;绝对值 KPc`5X
absolutely vested interest 绝对既得权益 CR3<9=Lv>
absorbed cost 已吸收成本;已分摊成本 n?'I&0>M
absorption 吸收;分摊;合并 ;zk& 7P0
absorption rate 吸收率;摊配率;分摊率 =wbgZr^2
ACB Finance Limited 亚洲商业财务有限公司 uL| Wuq
acceptable form of reciprocity 合理的互惠条件 91'i7&~xdG
acceptable rate 适当利率;适当汇率 X}x"+#\<@
acceptance agreement 承兑协议 G+&ug`0]5
acceptance for honour 参加承兑 !c+,OU[
acceptor 承兑人;接受人;受票人 u*LMpTnn
acceptor for honour 参加承兑人 3fA.DK[4[
accident insurance 意外保险 9n\:grW
Accident Insurance Association of Hong Kong 香港意外保险公会 p,#t[K
accident insurance scheme 意外保险计划 W>$2BsO
accident year basis 意外年度基准 g{0a]'ph
accommodation 通融;贷款 .=@xTJh
accommodation bill 通融票据;空头票据 tbMf_-g
accommodation party 汇票代发人 W.u+R?
a=
account balance 帐户余额;帐户结余 .yK~FzL
s
account book 帐簿 I|&<!{Rq
account collected in advance 预收款项 YQ/
account current book 往来帐簿 mk*r^k`a
account of after-acquired property 事后取得的财产报告 o%Ubn*
account of defaulter 拖欠帐目 `b.KMOn
account payable 应付帐款 $=&a0O#
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ppL*#/jYt
account receivable 应收帐款 ob=
](
account receivable report 应收帐款报表 J)7m::%I
account statement 结单;帐单;会计财务报表 UYOveQ;
account title 帐户名称;会计科目 r:rM~``
accountant's report 会计师报告 2;&K*>g&.
Accountant's Report Rules 会计师报告规则 Fl8*dXG&
accounting and auditing procedure 会计与审计程序;会计与核数程序 :@x_& b
Accounting Arrangements 《会计安排》 LTs
X{z
accounting basis 会计基础 v/ $~ifY"
accounting by Official Receiver 破产管理署署长呈交的帐目 p ~LTu<*S
Accounting Circular 《会计通告》 NA@
<v{z
accounting class 会计类别 .AHf]X0
accounting date 记帐日期;会计结算日期 o;w5;TkY
accounting for money 款项核算 ~bC-0^/
8|
Accounting Officer 会计主任 4th*=ku
accounting period 会计报告期;会计期 w8(8n&5
accounting policy 会计政策;会计方针 @q(sig00nr
accounting practice 会计惯例 [Q0n-b,Q
accounting principle 会计准则 *yX5g,52-|
accounting record 会计记录 {Sl#z}@s
accounting report 会计报告 7\;4 d4u
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 st4WjX_Q
Accounting Society of China 中国会计学会 kh7RQbNY<I
accounting statement 会计报表 kD}w5 U
accounting system 会计制度;会计系统 '.{tE*
accounting transaction 会计事项;帐务交易 w;
rQ\gj
accounting treatment 会计处理 3haR/YN
accounting year 会计年度 V=
wWY*C
accretion 增值;添加 {e35O(Y
accrual 应计项目;应累算数目 Fq
WW[Bgd
accrual basis 应计制;权责发生制 g]$e-X@k
accrual basis accounting 应计制会计;权责发生制会计 3P,
ul*e
accrue 应累算;应计 NUN~T (
accrued benefit 应累算利益 I-glf?F)
accrued charges 应计费用 $l
W
7me
accrued cumulative preference share dividend 应累算的累积优先股股息 Cf~vT"
accrued expenses 应累算费用 v ?Ds|
accrued interest payable 应付利息;应计未付利息 D(X:dB50@
accrued interest receivable 应收利息;应计未收利息 $c1zMkY)u
accrued right 累算权益 59R%g .2Y
accruing profit 应累算的利润 \3bT0^7B
accumulated fiscal reserve 累积财政储备 A
)q=.C#e
accumulated profit 累积利润;滚存溢利 qpEK36Js
accumulated reserve 累积储备 6 d;_}
accumulation of surplus income 累积收益盈余 uUIjntSF(
acquired assets 既得资产 ._X|Ye9/
acquisition 收购;购置;取得 !_
P-?u
acquisition cost 购置成本 , tEd>
acquisition expenses 购置费用 O)FkpZc@9c
acquisition of 100% interest 收购全部股权 >2^|r8l5
acquisition of control 取得控制权 |a|##/
acquisition of fixed assets 购置固定资产 ;5dA
acquisition of shell “买壳” QAxR'.d
acquisition price 收购价 "AuU5G 9'I
act of God 天灾 W Te1E, M
acting partner 执事合伙人 O$*\JL
active market 买卖活跃的市场;交投畅旺的市场;旺市 _xz>O[unf
active partner 积极参与的合伙人 ^D]y<@01
active trading 交投活跃 w3>.d(Q
actual circulation 实际流通 7`P1=`..
actual cost 实际成本 oC
}
actual expenditure 实际开支;实际支出 -)pVgf
actual income 实际入息;实际收入;实际收益 uS|f|)U&
actual market 现货市场 =XhxD<kI
actual price 现货价;实际价格 S-7ryHH*0
actual profit 实际利润 qKjUp"
actual quotation 实盘;实际价位;实际报价 8mnzxtk
actual year basis 按实际年度计算
=7vbcAJ\
actuals 实货 _8{6&AmIw
actuarial investigation 精算调查
m1#,B<6
actuarial principle 精算原则 CkeqK
actuarial report 精算师报告 EmYu]"${1
Actuarial Society of Hong Kong 香港精算学会 d%lwg~@&|5
actuarial valuation 精算师估值 KB`">zq$u
actuary 精算师 krSOS WJ
ad referendum agreement 暂定协议;有待覆核的协定 /4Sul*{hc
ad valorem duty 从价税;按值征税 rx\f:-3g
ad valorem duty system 从价税制 i}_d&.DbF
ad valorem fee 从价费 UNhM:!A
ad valorem tariff 从价关税 p9Y`_g`
additional allowance 额外免税额 q6T>y%|FZ
additional amount for unexpired risk 未过期风险的额外款额 WW3! ,ln_
additional assessable profit 补加应评税利润 sOBuJx${m
additional assessment 补加评税 |Qz"Z<sNYw
additional commitment 额外承担 M1,1J-h
additional commitment vote 额外承担拨款 "o>` Y
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &m~
additional dependent parent allowance 供养父母额外免税额 ZK?:w^Z
additional provision 额外拨款 E>L_$J -A-
additional stamp duty 附加印花税 9oA-Swc[
additional tax 补加税罚款;补加税款 &B@qb?UE1
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p}MH LM
adjudged bankrupt 被裁定破产 #(dERET*
adjudicated bankrupt 裁定破产人 FZ@8&T
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &^JYIRn1\
adjudication of bankruptcy 裁定破产;宣告破产 NB.&J7v
adjudication of insolvency 裁定无力偿还债务 'qlWDt/
adjusted actual 经调整的实数;调整后的实数 z\6/?5D#v
adjusted current assets 经调整的流动资产;调整后的流动资产 K/D,sH!
adjusted figure 经调整的数字;调整后的数额 Y^ti;:
adjusted liabilities 经调整的负债;调整后的负债 Mb\[` 4z
adjusted loss 经调整的亏损;调整后的亏损 uTIl} N
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 {3kI~s
adjusted profit 经调整的利润;调整后的利润 S+M:{<AR
adjusted surplus 经调整的盈余额;调整后的盈余额 O#@KP"8
adjusted value 经调整的价值;调整后的价值 #M=d)}[
adjustment 调整;修订;理算〔保险〕 ,}HnS)+
adjustment centre 调剂中心 fS- 31<?
adjustment lag 调整过程的时间差距;调整时差 -^<`v{}
Dn
adjustment mechanism 调整机制 w*qmC<D$A
adjustment of loss 亏损调整 SO}en[()O
adjustment process 调整过程;调整程序 bl-t>aO*.V
adjustment range 调整幅度 xO XCCf/
administered exchange rate 受管制汇率 F<^93a9