A: |E>v~qD8I
sASAsGk<
A share A股;甲类股份 \k2C 5f
abatement of tax 减税;减扣免税额 T9&,v<f
ABN AMRO Bank N.V. 荷兰银行 ~GsH8yA_P
above-the-line expenditure 线上项目支出;经常预算支出 ^^20vwq
above-the-line receipt 线上项目收入;经常预算收入 TW;|G'}$
ABSA Asia Limited 南非联合亚洲有限公司 h+ `J=a|\
absolute change 绝对数值变更 "H/2r]?GT
absolute expenditure 实际开支 TZvBcNi
absolute guideline figure 绝对准则数字 HY@kw>I
absolute interest 绝对权益
Ep#<$6>
absolute order of discharge 绝对破产解除令 d|D'&&&c
absolute profit margin 绝对利润幅度 8=!rnJCav
absolute value 实值;绝对值 ][T9IAn
absolutely vested interest 绝对既得权益 3M`hn4)K
absorbed cost 已吸收成本;已分摊成本 j};pv 2
absorption 吸收;分摊;合并 t6! p\Y}}
absorption rate 吸收率;摊配率;分摊率 _ d(Ks9
ACB Finance Limited 亚洲商业财务有限公司 `Lb _J
acceptable form of reciprocity 合理的互惠条件 =PeW$q+
acceptable rate 适当利率;适当汇率 ,_e/a
acceptance agreement 承兑协议 ~7)rKHau
acceptance for honour 参加承兑 Cz$Hk;3\6
acceptor 承兑人;接受人;受票人 [
5}cU{M
acceptor for honour 参加承兑人 MfZ}xu
accident insurance 意外保险 -Lz1#S k]A
Accident Insurance Association of Hong Kong 香港意外保险公会 * 7zN
accident insurance scheme 意外保险计划 P5ESrZ@f
accident year basis 意外年度基准 VLwJ6?.f'
accommodation 通融;贷款 *;ZW=%M
accommodation bill 通融票据;空头票据 t6H2tP\AS
accommodation party 汇票代发人 MFCbx>#
account balance 帐户余额;帐户结余 )KTWLr;
account book 帐簿 O
#p)~
V8~
account collected in advance 预收款项 7kWZMi
account current book 往来帐簿 o#KPrW`XJ/
account of after-acquired property 事后取得的财产报告 Xoa<r9
account of defaulter 拖欠帐目 4p/V6kr&r
account payable 应付帐款 }
X W#?l
account payee only [A/C payee only] 只可转帐;存入收款人帐户 =":V
WHf
account receivable 应收帐款 Hi4@
!]
account receivable report 应收帐款报表 ?6.KS
account statement 结单;帐单;会计财务报表 f@x( ,p
account title 帐户名称;会计科目 <}x|@u
accountant's report 会计师报告 6lH>600]u
Accountant's Report Rules 会计师报告规则 w!GU~0~3[
accounting and auditing procedure 会计与审计程序;会计与核数程序 5jCEy*%P@
Accounting Arrangements 《会计安排》 ED =BZR
accounting basis 会计基础 R~seUW7uv"
accounting by Official Receiver 破产管理署署长呈交的帐目 N%M>,wT
Accounting Circular 《会计通告》 1H2u,{O
accounting class 会计类别 .tHv4.ob
accounting date 记帐日期;会计结算日期 d9e H}#OY
accounting for money 款项核算 ju2X*
Accounting Officer 会计主任 "
:nVigw&
accounting period 会计报告期;会计期
;] `NR
accounting policy 会计政策;会计方针 vng8{Mx90*
accounting practice 会计惯例 AQBx
k[
accounting principle 会计准则 b3HTCO-,fC
accounting record 会计记录 %~v76;H<
accounting report 会计报告 m#}{"d&J
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J Wyoh|
Accounting Society of China 中国会计学会 %+OPas8C
accounting statement 会计报表 q'8@
0FT0
accounting system 会计制度;会计系统 4>ce,*B1
accounting transaction 会计事项;帐务交易 !E.lyz
accounting treatment 会计处理 Zo638*32
accounting year 会计年度 MAhPO!e5.
accretion 增值;添加 }
JTgj
accrual 应计项目;应累算数目 0o'ML""j
accrual basis 应计制;权责发生制 `LHfAXKN
accrual basis accounting 应计制会计;权责发生制会计 EpS8,[w
accrue 应累算;应计 qZ]VS/5A
accrued benefit 应累算利益 $A!h=]
accrued charges 应计费用 #,9TJ:~N
accrued cumulative preference share dividend 应累算的累积优先股股息 a_fW{;}[
accrued expenses 应累算费用 8J(zWV7 r
accrued interest payable 应付利息;应计未付利息 1Qe!
accrued interest receivable 应收利息;应计未收利息 C5n=2luI_
accrued right 累算权益 ^Th"`Av5
accruing profit 应累算的利润 ZCF-*nm
accumulated fiscal reserve 累积财政储备 Dp |FyP_w
accumulated profit 累积利润;滚存溢利 o%JIJ7M
accumulated reserve 累积储备 YGO 7lar
accumulation of surplus income 累积收益盈余 5$G??="K
acquired assets 既得资产 T|iF/p]F
acquisition 收购;购置;取得 JGNxJ S<]
acquisition cost 购置成本 tS\NO@E_Jh
acquisition expenses 购置费用 umn~hb5O
acquisition of 100% interest 收购全部股权 &-)Y[#\J
acquisition of control 取得控制权 8}E(UsTa
acquisition of fixed assets 购置固定资产 .Qw@H#dtW
acquisition of shell “买壳” Jt,
4@
acquisition price 收购价 =Bqa<Js
act of God 天灾 HnY"6gTNK
acting partner 执事合伙人 DWxh{h">
active market 买卖活跃的市场;交投畅旺的市场;旺市 z7pXpy \
active partner 积极参与的合伙人 e;u8G/
active trading 交投活跃 RvZ-w$E&?
actual circulation 实际流通 Ck a]F2,
actual cost 实际成本 cQ ;
Ry!$
actual expenditure 实际开支;实际支出 xi^e =:;`
actual income 实际入息;实际收入;实际收益 4'[ V'c\
actual market 现货市场 +\$|L+@Z
actual price 现货价;实际价格 #]/T9:
actual profit 实际利润 05LQh
actual quotation 实盘;实际价位;实际报价 v23Uh2[@Yy
actual year basis 按实际年度计算 q;~>h
actuals 实货 &_hCs![
actuarial investigation 精算调查 v!9Imf
actuarial principle 精算原则 y,
_3Ks
actuarial report 精算师报告 'n#S6.Y:
Actuarial Society of Hong Kong 香港精算学会 MFsy`aiS
actuarial valuation 精算师估值 t"vO&+x
actuary 精算师 {YTF]J$
ad referendum agreement 暂定协议;有待覆核的协定 nv
Gd:]Z
ad valorem duty 从价税;按值征税 jz:c)C&/
ad valorem duty system 从价税制 ]H7Mx\
ad valorem fee 从价费 ?t P/VL
ad valorem tariff 从价关税 RteTz_z{
additional allowance 额外免税额 eH*b-H[
additional amount for unexpired risk 未过期风险的额外款额 {
S(T1ua
additional assessable profit 补加应评税利润 ~o5iCt;w
additional assessment 补加评税 FQ1oqqr
additional commitment 额外承担 z5'
nS&x
additional commitment vote 额外承担拨款 o_m.MMEU
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 wcT6d?*5
additional dependent parent allowance 供养父母额外免税额 Y &+/[[
additional provision 额外拨款 dV
additional stamp duty 附加印花税 #;]F:TlR
additional tax 补加税罚款;补加税款 ^C|9K>M
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 JAlsc]XtO9
adjudged bankrupt 被裁定破产 i_ T d
I
adjudicated bankrupt 裁定破产人 V3UGx'@^y
adjudication fee 裁定费;评定印花税额手续费;评估契据费 <ft9B05*
adjudication of bankruptcy 裁定破产;宣告破产 Y\\nJuJo
adjudication of insolvency 裁定无力偿还债务 |:[vpJFK
adjusted actual 经调整的实数;调整后的实数 X;>} ;LiK
adjusted current assets 经调整的流动资产;调整后的流动资产 1e
} 3L2rC
adjusted figure 经调整的数字;调整后的数额 M3`A&*\;
adjusted liabilities 经调整的负债;调整后的负债 P9wDTZ
:4
adjusted loss 经调整的亏损;调整后的亏损 :!hH`l}p
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 y@JYkp>I
adjusted profit 经调整的利润;调整后的利润 EBLoRW=8ld
adjusted surplus 经调整的盈余额;调整后的盈余额 C;>Ll~f_
adjusted value 经调整的价值;调整后的价值 7?] p\`
adjustment 调整;修订;理算〔保险〕 ~C
x2Q4E
adjustment centre 调剂中心 qNL~m'
adjustment lag 调整过程的时间差距;调整时差 !,"G/}'^;
adjustment mechanism 调整机制 5Vqvb|
adjustment of loss 亏损调整 s$6#3%h
adjustment process 调整过程;调整程序 zy;w07-
)
adjustment range 调整幅度 v}D!
administered exchange rate 受管制汇率 Vrh],xK7