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A share A股;甲类股份 )Q5ja}-{V
abatement of tax 减税;减扣免税额 =LyRCrA
ABN AMRO Bank N.V. 荷兰银行 ^b&U0k$R
above-the-line expenditure 线上项目支出;经常预算支出 oaGpqjBGQ
above-the-line receipt 线上项目收入;经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司 \ ~uY);
absolute change 绝对数值变更 SadffAvSA{
absolute expenditure 实际开支 ?Vo/mtbY5X
absolute guideline figure 绝对准则数字 k3VRa|Y")
absolute interest 绝对权益 z$b'y;k
absolute order of discharge 绝对破产解除令 +et)
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absolute profit margin 绝对利润幅度 Xd@_:ds
absolute value 实值;绝对值 9^2l<4^Z
absolutely vested interest 绝对既得权益 CZ|h` ";P2
absorbed cost 已吸收成本;已分摊成本 *<#$B}!{
absorption 吸收;分摊;合并 +WfO2V.
absorption rate 吸收率;摊配率;分摊率 P+
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ACB Finance Limited 亚洲商业财务有限公司 <:!;79T\
acceptable form of reciprocity 合理的互惠条件 bVW2Tjc:
acceptable rate 适当利率;适当汇率 pUm|e5
acceptance agreement 承兑协议 _d*QA{
acceptance for honour 参加承兑 CMviR<.
acceptor 承兑人;接受人;受票人 y%@C-:
acceptor for honour 参加承兑人 vI5'npM
accident insurance 意外保险 x!;;;iS
Accident Insurance Association of Hong Kong 香港意外保险公会 vf/|b6'y
accident insurance scheme 意外保险计划 =BVBCh
accident year basis 意外年度基准 *]+5T-R% $
accommodation 通融;贷款 AEO7I
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accommodation bill 通融票据;空头票据 !UF(R^
accommodation party 汇票代发人 }e8u p*#me
account balance 帐户余额;帐户结余 \\v1
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account book 帐簿 i_ z4;%#?
account collected in advance 预收款项 Q'R*a(pm
account current book 往来帐簿 ZK$<"z6{
account of after-acquired property 事后取得的财产报告 ]Z=O+7(r
account of defaulter 拖欠帐目 P> [,,w
account payable 应付帐款 g$9EI\a
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c]>LL(R-7)
account receivable 应收帐款 !6pE0(V^+4
account receivable report 应收帐款报表
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account statement 结单;帐单;会计财务报表 k:*(..!0z
account title 帐户名称;会计科目 s%Ir h;Bs
accountant's report 会计师报告 @78%6KZ`i
Accountant's Report Rules 会计师报告规则 0.!!rq,
accounting and auditing procedure 会计与审计程序;会计与核数程序 Eq/oq\(/6
Accounting Arrangements 《会计安排》 hVf;{p
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accounting basis 会计基础 D{G~7P\.
accounting by Official Receiver 破产管理署署长呈交的帐目 @; 0t+
Accounting Circular 《会计通告》 VB&`g<
accounting class 会计类别 0o_wy1O1,
accounting date 记帐日期;会计结算日期 7J [s5'~|
accounting for money 款项核算 q&d5V~q
Accounting Officer 会计主任 j@C
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accounting period 会计报告期;会计期 vq-#%o
accounting policy 会计政策;会计方针 r"_SL!,^
accounting practice 会计惯例 Z?j4WJy-[
accounting principle 会计准则 ^Y?Y5`!Q
accounting record 会计记录 $4u8"n e)
accounting report 会计报告 1`v$R0`!
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8XhGo2zf
Accounting Society of China 中国会计学会 (hn;C>B
accounting statement 会计报表 iiD}2yb
accounting system 会计制度;会计系统 X(dHhO
accounting transaction 会计事项;帐务交易 L6n<h
accounting treatment 会计处理 K</="3
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accounting year 会计年度 <EM'
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accretion 增值;添加 =L9;8THY
accrual 应计项目;应累算数目 *Y<1KXFU
accrual basis 应计制;权责发生制 3w$Ib}7
accrual basis accounting 应计制会计;权责发生制会计 tr-muhuK
accrue 应累算;应计 Xot2L{EIUE
accrued benefit 应累算利益 =5u;\b>*
accrued charges 应计费用 S?e*<s9k
accrued cumulative preference share dividend 应累算的累积优先股股息 (bD'SWE
accrued expenses 应累算费用 P2=u-{?~
accrued interest payable 应付利息;应计未付利息 Kl]LnN%A{
accrued interest receivable 应收利息;应计未收利息 cC7&]2X +f
accrued right 累算权益 t^SND{[WcM
accruing profit 应累算的利润 `VD7VX,rp*
accumulated fiscal reserve 累积财政储备 +hUz/G+3
accumulated profit 累积利润;滚存溢利 YT\.${N
accumulated reserve 累积储备 R/@n+tbe
accumulation of surplus income 累积收益盈余 Mv7=ZAm
acquired assets 既得资产 idSc#n22
acquisition 收购;购置;取得 yYn7y1B
acquisition cost 购置成本 z%~rQa./$
acquisition expenses 购置费用 Rn5{s3?F~2
acquisition of 100% interest 收购全部股权 dZ%rmTE(H
acquisition of control 取得控制权 v%!'vhf_K
acquisition of fixed assets 购置固定资产 66Bx,]"6
acquisition of shell “买壳” $@@@</VbP
acquisition price 收购价 y.+!+4Mg|
act of God 天灾 r9!,cs
acting partner 执事合伙人 @D7/u88|
active market 买卖活跃的市场;交投畅旺的市场;旺市 -Ta|
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active partner 积极参与的合伙人 |eEXCn3{
active trading 交投活跃 MHF7hk ps}
actual circulation 实际流通 )F65sV{
actual cost 实际成本 u]jvXPE6
actual expenditure 实际开支;实际支出 eg(1kDMpn
actual income 实际入息;实际收入;实际收益 /{FSG!
actual market 现货市场 gN5;Uk
actual price 现货价;实际价格 3R6=C~
actual profit 实际利润 MVOWJaT(Aq
actual quotation 实盘;实际价位;实际报价 ^Q5advxuq
actual year basis 按实际年度计算 $[{YE[a
actuals 实货 4
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actuarial investigation 精算调查 R&FO-{S
actuarial principle 精算原则 lOu&4Kq{g
actuarial report 精算师报告 '-M9v3itC
Actuarial Society of Hong Kong 香港精算学会 3fdqFJ O
actuarial valuation 精算师估值 O
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actuary 精算师 !A'3Mw\Nm
ad referendum agreement 暂定协议;有待覆核的协定 eh}I?:(a?
ad valorem duty 从价税;按值征税 )2: ,E
ad valorem duty system 从价税制 HA]5:ck
ad valorem fee 从价费 p%ZAVd*|#V
ad valorem tariff 从价关税 |ohCA&k%;
additional allowance 额外免税额 !T
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additional amount for unexpired risk 未过期风险的额外款额 'l6SL-
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additional assessable profit 补加应评税利润 (65|QA
additional assessment 补加评税 3%YDsd vQx
additional commitment 额外承担 Q1[EiM3
additional commitment vote 额外承担拨款 Y?xc#'
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =.2)wA"e'
additional dependent parent allowance 供养父母额外免税额 2*TPW
additional provision 额外拨款 e1Bqd+
additional stamp duty 附加印花税 ^\7GFpc
additional tax 补加税罚款;补加税款 -I.BQ
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :YM1p&
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adjudged bankrupt 被裁定破产 . 9@y*_9
adjudicated bankrupt 裁定破产人 CMC9%uq
adjudication fee 裁定费;评定印花税额手续费;评估契据费 m\@ q2
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adjudication of bankruptcy 裁定破产;宣告破产 LZz]4Mf
adjudication of insolvency 裁定无力偿还债务 2}U:6w
adjusted actual 经调整的实数;调整后的实数 L^e%oQ>s
adjusted current assets 经调整的流动资产;调整后的流动资产 !]l;n
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adjusted figure 经调整的数字;调整后的数额 Q&8epO |J
adjusted liabilities 经调整的负债;调整后的负债 7O<K?;I
adjusted loss 经调整的亏损;调整后的亏损 $\q}A:
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 |C}= 1
adjusted profit 经调整的利润;调整后的利润 _l=X?/
adjusted surplus 经调整的盈余额;调整后的盈余额 F~wqt7*
adjusted value 经调整的价值;调整后的价值 Lv7$@|"H9
adjustment 调整;修订;理算〔保险〕 h]DzX8r}
adjustment centre 调剂中心 .wf$]oQQ
adjustment lag 调整过程的时间差距;调整时差 ]BaK8mPl
adjustment mechanism 调整机制 Hgbrlh
adjustment of loss 亏损调整 51Q
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adjustment process 调整过程;调整程序 O
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adjustment range 调整幅度 g<^-[w4/
administered exchange rate 受管制汇率 s7s@!~