A: +Y_Q?/M@8
[J[ysW})W
A share A股;甲类股份 NXC~#oG
abatement of tax 减税;减扣免税额 !xJLeQFJI]
ABN AMRO Bank N.V. 荷兰银行 7=9A_4G!
above-the-line expenditure 线上项目支出;经常预算支出 BZnp
#}f
above-the-line receipt 线上项目收入;经常预算收入 R]V~IDs
ABSA Asia Limited 南非联合亚洲有限公司 6z%&A]6k:
absolute change 绝对数值变更 -;W\f<q]
absolute expenditure 实际开支 3(Hj7d7'}
absolute guideline figure 绝对准则数字 (@N~ j&
absolute interest 绝对权益 4okHAv8;
absolute order of discharge 绝对破产解除令 ru(?a~lF8~
absolute profit margin 绝对利润幅度 sWqPw}/3>
absolute value 实值;绝对值 ;@=@N9qK
absolutely vested interest 绝对既得权益 i75?*ld
absorbed cost 已吸收成本;已分摊成本 ePIly)=X
absorption 吸收;分摊;合并 0e7O#-
absorption rate 吸收率;摊配率;分摊率 -Ihn<<uE?
ACB Finance Limited 亚洲商业财务有限公司 VdjU2d
acceptable form of reciprocity 合理的互惠条件 9/8@
acceptable rate 适当利率;适当汇率 dd
@COP?
acceptance agreement 承兑协议 8_sU8q*s
acceptance for honour 参加承兑 -Lz1#S k]A
acceptor 承兑人;接受人;受票人 * 7zN
acceptor for honour 参加承兑人 GSUOMy[M-
accident insurance 意外保险 Y_aP:+
Accident Insurance Association of Hong Kong 香港意外保险公会 ePu2t3E
accident insurance scheme 意外保险计划 CU7iva
accident year basis 意外年度基准 ?$`1%Y9
accommodation 通融;贷款 l72
ie
accommodation bill 通融票据;空头票据 sbq44L)
accommodation party 汇票代发人 R+@sHsZ@
account balance 帐户余额;帐户结余 nFf\tf%8
account book 帐簿 (pRy1DH~
account collected in advance 预收款项
0N}
wD-
account current book 往来帐簿 2=Vkjh-
account of after-acquired property 事后取得的财产报告 0YsN82IDD
account of defaulter 拖欠帐目 '6Z/-V4k
account payable 应付帐款 xYzcV%-Pm
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }
X W#?l
account receivable 应收帐款 gw}7%U`T9
account receivable report 应收帐款报表 rwV u?W
account statement 结单;帐单;会计财务报表 z?b(|f\!
account title 帐户名称;会计科目 %l]rQjV-
accountant's report 会计师报告 2kmna/Qa6
Accountant's Report Rules 会计师报告规则 ~n]2)>6
accounting and auditing procedure 会计与审计程序;会计与核数程序 Br.$L
Accounting Arrangements 《会计安排》
m%[2x#
accounting basis 会计基础 B2Awdw3=g
accounting by Official Receiver 破产管理署署长呈交的帐目 ko7-%+0|]
Accounting Circular 《会计通告》 a\H
txR8L
accounting class 会计类别 1dgN10
accounting date 记帐日期;会计结算日期 j{Qbzczy,
accounting for money 款项核算 Z:o'
+oh
Accounting Officer 会计主任 7=M'n;!Mh
accounting period 会计报告期;会计期 2Y g[8Tm#
accounting policy 会计政策;会计方针 Z({`9+/>u
accounting practice 会计惯例 #dn%KMo2r
accounting principle 会计准则 ~]t2?SqNm
accounting record 会计记录 1H2u,{O
accounting report 会计报告 L-X
_b3E\
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3!L<=X
Accounting Society of China 中国会计学会 JwG5#CFu^
accounting statement 会计报表 :O@,Z_"
accounting system 会计制度;会计系统 Q/9vDv
accounting transaction 会计事项;帐务交易 _R!!4Hp<Q
accounting treatment 会计处理 :N'[de
accounting year 会计年度 ]qP}\+:
accretion 增值;添加
M$-(4 0
accrual 应计项目;应累算数目 gCBZA;/
accrual basis 应计制;权责发生制 YaE['a
accrual basis accounting 应计制会计;权责发生制会计 `efH(
accrue 应累算;应计 Zn=JmZ
accrued benefit 应累算利益 9[]"%6
accrued charges 应计费用 gV.Pg[[1
accrued cumulative preference share dividend 应累算的累积优先股股息 DuC u6j
accrued expenses 应累算费用 G QB^
accrued interest payable 应付利息;应计未付利息 fB ,!|u
accrued interest receivable 应收利息;应计未收利息 YI(OrR;V
accrued right 累算权益 0R!}}*Ee>q
accruing profit 应累算的利润 )bN
3-_
accumulated fiscal reserve 累积财政储备 @BQBNGR 1
accumulated profit 累积利润;滚存溢利 r3bvuq,6$
accumulated reserve 累积储备 J$ih|nP
accumulation of surplus income 累积收益盈余 moM&2rgdrQ
acquired assets 既得资产 EA{*%9 A
acquisition 收购;购置;取得 ST[1'T+L
acquisition cost 购置成本 X72X:"
acquisition expenses 购置费用 ';L^mxh
acquisition of 100% interest 收购全部股权 8J(zWV7 r
acquisition of control 取得控制权 1Qe!
acquisition of fixed assets 购置固定资产 v}*u[GWl]
acquisition of shell “买壳” kAF}*&Kzd~
acquisition price 收购价 L"^366M!
act of God 天灾 ny?m&;^r:
acting partner 执事合伙人 7|eSvC
active market 买卖活跃的市场;交投畅旺的市场;旺市 aiX;D/t?
active partner 积极参与的合伙人 F>-@LOqHy
active trading 交投活跃 2B?i2[a,
actual circulation 实际流通 MldL"*HW:
actual cost 实际成本 ob5nk^y
actual expenditure 实际开支;实际支出 5 9J$SE
actual income 实际入息;实际收入;实际收益 YaZ"&i
actual market 现货市场 vgp%;-p(
actual price 现货价;实际价格 1kw4'#J8
actual profit 实际利润 U4I` xw'
actual quotation 实盘;实际价位;实际报价 WM l ^XZO
actual year basis 按实际年度计算 X|B;>q
actuals 实货 E&tmWOMj>
actuarial investigation 精算调查 "}aM*(l+\
actuarial principle 精算原则 A
=#-u&l
actuarial report 精算师报告 m-FDCiN>
Actuarial Society of Hong Kong 香港精算学会 =]mx"0i[
actuarial valuation 精算师估值 '9Odw@tp
actuary 精算师 "@?kxRn!
ad referendum agreement 暂定协议;有待覆核的协定 o-Fle, qf
ad valorem duty 从价税;按值征税 6
&Aa b56
ad valorem duty system 从价税制 "LaX_0t)
ad valorem fee 从价费 +\$|L+@Z
ad valorem tariff 从价关税 ~TR|Pv
additional allowance 额外免税额 }? '9L:
additional amount for unexpired risk 未过期风险的额外款额 [)0 k}
additional assessable profit 补加应评税利润 *pUV-^uo
additional assessment 补加评税 fhWD>;%F%
additional commitment 额外承担 IGV.0l
additional commitment vote 额外承担拨款 '*Mb
.s"
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O7*i;$!R
additional dependent parent allowance 供养父母额外免税额 ~*]`XL.-
additional provision 额外拨款 myX0<j3G5
additional stamp duty 附加印花税 G")EE#
W$}
additional tax 补加税罚款;补加税款 .TS=[WGMS
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 cyeDZ)
adjudged bankrupt 被裁定破产 [t)i\ }V
adjudicated bankrupt 裁定破产人 Y rnqi-P
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8J U~Q
adjudication of bankruptcy 裁定破产;宣告破产 ov>
L-
adjudication of insolvency 裁定无力偿还债务 z6r/
w
adjusted actual 经调整的实数;调整后的实数
xTJ5VgG
adjusted current assets 经调整的流动资产;调整后的流动资产 X_@@v|UF
adjusted figure 经调整的数字;调整后的数额 ~y^lNgujO
adjusted liabilities 经调整的负债;调整后的负债 $s!meg@s
adjusted loss 经调整的亏损;调整后的亏损 y
.<Y]m
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 %"fKZ
adjusted profit 经调整的利润;调整后的利润 m6<0 hP
adjusted surplus 经调整的盈余额;调整后的盈余额 C>VZf,JE1
adjusted value 经调整的价值;调整后的价值 !jnIXvT1qy
adjustment 调整;修订;理算〔保险〕 fG5} '8
adjustment centre 调剂中心 *lO+^\HXD
adjustment lag 调整过程的时间差距;调整时差 SnU{ZGR>sP
adjustment mechanism 调整机制 >g2.z>
adjustment of loss 亏损调整 6u;(R0n
adjustment process 调整过程;调整程序 3mz>Y*^?0
adjustment range 调整幅度 N\&;R$[9:
administered exchange rate 受管制汇率 dF]8>jBOL