A: gie}k)&M
I4%&/~!
A share A股;甲类股份 wy3{>A Z(
abatement of tax 减税;减扣免税额 1n7tmRl
ABN AMRO Bank N.V. 荷兰银行 /"d5<B `%
above-the-line expenditure 线上项目支出;经常预算支出 D{~mJDUzK
above-the-line receipt 线上项目收入;经常预算收入 q.L0rY!
ABSA Asia Limited 南非联合亚洲有限公司 ;qT~81
absolute change 绝对数值变更 Q>y2C8rnJ/
absolute expenditure 实际开支 SooSOOAx[
absolute guideline figure 绝对准则数字 SOo/~giz|
absolute interest 绝对权益 /`yb75
absolute order of discharge 绝对破产解除令 !Kv.v7'N/k
absolute profit margin 绝对利润幅度 ,@2d<d]
absolute value 实值;绝对值 Z{/0P
absolutely vested interest 绝对既得权益 MW%EJT>@z
absorbed cost 已吸收成本;已分摊成本 \D8d!gr
absorption 吸收;分摊;合并 !2oe;q2X[G
absorption rate 吸收率;摊配率;分摊率 \]
ACB Finance Limited 亚洲商业财务有限公司 mgeNH~%m@*
acceptable form of reciprocity 合理的互惠条件 ]Y!$HT7\
acceptable rate 适当利率;适当汇率 2lw0'
acceptance agreement 承兑协议 ;hsgi|Cy-
acceptance for honour 参加承兑 Lx&2)
acceptor 承兑人;接受人;受票人 Q>s> @hw
acceptor for honour 参加承兑人 F5
Tah{
accident insurance 意外保险 #&vP(4p
Accident Insurance Association of Hong Kong 香港意外保险公会 kb>:M.
accident insurance scheme 意外保险计划 %h;~@- $
accident year basis 意外年度基准 !( xeDX
accommodation 通融;贷款
mVG
QyX
accommodation bill 通融票据;空头票据 vluA46c
accommodation party 汇票代发人 {4"!~W
account balance 帐户余额;帐户结余 F-%wOn /
account book 帐簿 /YYI
4
account collected in advance 预收款项 M/
@1;a@\
account current book 往来帐簿 2T!pFcc
account of after-acquired property 事后取得的财产报告 ]Auk5M +
account of defaulter 拖欠帐目 OF^v;4u
account payable 应付帐款 :Mr _/t2(
account payee only [A/C payee only] 只可转帐;存入收款人帐户 il=y m
account receivable 应收帐款 *7<5 G{
account receivable report 应收帐款报表 )+2GF0%
account statement 结单;帐单;会计财务报表 >W[8wR
account title 帐户名称;会计科目 l v]TE"
accountant's report 会计师报告 -E1b5i;f
Accountant's Report Rules 会计师报告规则 l;$HGoJ
accounting and auditing procedure 会计与审计程序;会计与核数程序 _1[5~Pnh
Accounting Arrangements 《会计安排》 (Nd5VuI
accounting basis 会计基础 kmjSSh/t
accounting by Official Receiver 破产管理署署长呈交的帐目 g1-^@&q
Accounting Circular 《会计通告》 H8j#rC#&pm
accounting class 会计类别 M{$EJS\d=
accounting date 记帐日期;会计结算日期 [pf78
accounting for money 款项核算 XiE
Accounting Officer 会计主任 -AcLh0pc
accounting period 会计报告期;会计期 `(A>7;]:
accounting policy 会计政策;会计方针 7c|8>zES:E
accounting practice 会计惯例 nff&~lwhZ
accounting principle 会计准则 L 1=HD
accounting record 会计记录 ,a& N1G.
accounting report 会计报告 l@vau pg
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dXgj
Accounting Society of China 中国会计学会 o*H
j E
accounting statement 会计报表 Ht,_<zP;
accounting system 会计制度;会计系统 -d?9Acd
accounting transaction 会计事项;帐务交易 o9-b!I2
accounting treatment 会计处理 HIP6L,$
accounting year 会计年度 &U:bRzD
accretion 增值;添加 ! 9B| `
accrual 应计项目;应累算数目 :eqDEmr>
accrual basis 应计制;权责发生制 iK{ a9pt
accrual basis accounting 应计制会计;权责发生制会计 +u;
f]p
accrue 应累算;应计 K@lZuQ.1
accrued benefit 应累算利益 K:&FW
l.
accrued charges 应计费用 t_1a.Jv
accrued cumulative preference share dividend 应累算的累积优先股股息 +grIw#j
accrued expenses 应累算费用 +9db1:
accrued interest payable 应付利息;应计未付利息 Oz{.>Pjn^o
accrued interest receivable 应收利息;应计未收利息 7r,'a{Rcn
accrued right 累算权益 8:hUj>qx
accruing profit 应累算的利润 |UvM[A|+
accumulated fiscal reserve 累积财政储备 BU-+L}-48
accumulated profit 累积利润;滚存溢利 v2R41*z,
accumulated reserve 累积储备 )2T 1g~8
accumulation of surplus income 累积收益盈余 i
Qsv^K!\
acquired assets 既得资产 %''z~LzJ8
acquisition 收购;购置;取得 qa
'YZE`
acquisition cost 购置成本 Nx>WOb98
acquisition expenses 购置费用 ^mr#t #[e
acquisition of 100% interest 收购全部股权 w8E6)wF=7
acquisition of control 取得控制权 vq yR aaMf
acquisition of fixed assets 购置固定资产 `k ~.>#
acquisition of shell “买壳” AA&398F
acquisition price 收购价 /HR9(j6
act of God 天灾 [V'3/#Z
acting partner 执事合伙人 = Ly7H7Q2
active market 买卖活跃的市场;交投畅旺的市场;旺市 gIv :<EJ9
active partner 积极参与的合伙人 Gxk=]5<7
active trading 交投活跃 #|'&%n|Z
actual circulation 实际流通 ,|SO'dG
actual cost 实际成本 ZC+F*
:$
actual expenditure 实际开支;实际支出 k{>rI2;
actual income 实际入息;实际收入;实际收益 kb<
Nuw
actual market 现货市场 -kY7~yS7
actual price 现货价;实际价格 (3YqM7cqt
actual profit 实际利润 Zj;2>
actual quotation 实盘;实际价位;实际报价 -AwR$<q'
actual year basis 按实际年度计算 1;E[Ml
actuals 实货 R=ddQ:W6g
actuarial investigation 精算调查 Qp8.D4^@3
actuarial principle 精算原则 @7xb/&N
actuarial report 精算师报告 X51pRP $R
Actuarial Society of Hong Kong 香港精算学会 .-[uQtyWW
actuarial valuation 精算师估值 ^/`:o}7K7
actuary 精算师 Gw3eO&X3i
ad referendum agreement 暂定协议;有待覆核的协定 O8+e:
K[D
ad valorem duty 从价税;按值征税 G4g<PFx
ad valorem duty system 从价税制 gNr/rp9A$m
ad valorem fee 从价费 jSbO1 go#
ad valorem tariff 从价关税 is&A_C7yg
additional allowance 额外免税额 @=ABO"CQ
additional amount for unexpired risk 未过期风险的额外款额 "-JJ6Bk
additional assessable profit 补加应评税利润 :_v/a+\n
additional assessment 补加评税 SrzlR)
additional commitment 额外承担 et]-;(M
additional commitment vote 额外承担拨款 t6p}LNm(V
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UKyOkuY:w
additional dependent parent allowance 供养父母额外免税额 JzH\_,,
additional provision 额外拨款 V#jFjObTN
additional stamp duty 附加印花税 F XJI,(:-
additional tax 补加税罚款;补加税款 \eD#s
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 tK)E*!
adjudged bankrupt 被裁定破产 < V) T_
adjudicated bankrupt 裁定破产人 i-!Z/,oL
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8XtZF,Du
adjudication of bankruptcy 裁定破产;宣告破产 c]jK
Y<
adjudication of insolvency 裁定无力偿还债务 #mY*H^jI]~
adjusted actual 经调整的实数;调整后的实数 '9cShe
adjusted current assets 经调整的流动资产;调整后的流动资产 w^N xR,
adjusted figure 经调整的数字;调整后的数额 `btw*{ .[
adjusted liabilities 经调整的负债;调整后的负债 qH'T~#S
adjusted loss 经调整的亏损;调整后的亏损 5`,qKJ
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 PY7j uS[+
adjusted profit 经调整的利润;调整后的利润 ")kE1D%
adjusted surplus 经调整的盈余额;调整后的盈余额 shjbb
adjusted value 经调整的价值;调整后的价值 c/.U<
adjustment 调整;修订;理算〔保险〕 b,kXV<KtU
adjustment centre 调剂中心 un|+YqLf
adjustment lag 调整过程的时间差距;调整时差 >-rDBk
;K
adjustment mechanism 调整机制 J =o,: 3"
adjustment of loss 亏损调整 "o&_tB;O
adjustment process 调整过程;调整程序 NYtp&[s2-
adjustment range 调整幅度 g(xuA^~J
administered exchange rate 受管制汇率 {IEc{y7?gO