A: Rhzcm`"
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A share A股;甲类股份 ]]hsLOM]
abatement of tax 减税;减扣免税额 2OwO|n
ABN AMRO Bank N.V. 荷兰银行 %'MR;hQsd8
above-the-line expenditure 线上项目支出;经常预算支出 m!WDXt
above-the-line receipt 线上项目收入;经常预算收入 (m() r0:@
ABSA Asia Limited 南非联合亚洲有限公司 a?X#G/)
absolute change 绝对数值变更 $-uMWJ)l
absolute expenditure 实际开支 72\o6{BiC
absolute guideline figure 绝对准则数字 Bgs,6:
absolute interest 绝对权益 e@ DVf
absolute order of discharge 绝对破产解除令 k&= iye(
absolute profit margin 绝对利润幅度 `aL4YH-v
absolute value 实值;绝对值 6C- !^8[
f
absolutely vested interest 绝对既得权益 &ER,;^H`6
absorbed cost 已吸收成本;已分摊成本 )2?A|f8
absorption 吸收;分摊;合并 9u1Fk'cxG,
absorption rate 吸收率;摊配率;分摊率 x8Nij:K#
ACB Finance Limited 亚洲商业财务有限公司 ?Lem|zo
acceptable form of reciprocity 合理的互惠条件 A}CpyRVCn
acceptable rate 适当利率;适当汇率 qb PC5v
acceptance agreement 承兑协议 15cgmZsS
acceptance for honour 参加承兑 4EFP*7X
acceptor 承兑人;接受人;受票人 p><DA fB
acceptor for honour 参加承兑人
6AKT-r.
accident insurance 意外保险 d=a$Gd_$
Accident Insurance Association of Hong Kong 香港意外保险公会 :Oc&{z?q
accident insurance scheme 意外保险计划 2(>=@q.1H
accident year basis 意外年度基准 &P(vm@*
accommodation 通融;贷款 VMW<?V
2Z
accommodation bill 通融票据;空头票据 QD^"cPC)mM
accommodation party 汇票代发人 r' J3\7N!u
account balance 帐户余额;帐户结余 Dl_SEf6b
account book 帐簿 vb2aj!8_?
account collected in advance 预收款项 U/:x<Y$ tj
account current book 往来帐簿 x=3+@'
account of after-acquired property 事后取得的财产报告 ^ =RSoR
account of defaulter 拖欠帐目 ]*\<k
account payable 应付帐款 ?sbM= oo
account payee only [A/C payee only] 只可转帐;存入收款人帐户 *Vp$#Rb
account receivable 应收帐款 Nu6]R677Y
account receivable report 应收帐款报表 ?v Z5 ^k
account statement 结单;帐单;会计财务报表 aR0v qRF
account title 帐户名称;会计科目 etL)T":XV
accountant's report 会计师报告 MKr:a]-'f~
Accountant's Report Rules 会计师报告规则 &:Sb$+z
accounting and auditing procedure 会计与审计程序;会计与核数程序 jIL$hqo
Accounting Arrangements 《会计安排》 mG+hLRTXP
accounting basis 会计基础 #mbl4a
accounting by Official Receiver 破产管理署署长呈交的帐目 kA(q-Re$B*
Accounting Circular 《会计通告》 zNQ|G1o
accounting class 会计类别 9p9-tJfH.
accounting date 记帐日期;会计结算日期 {#%;Hq P
accounting for money 款项核算 W'<cAg?
Accounting Officer 会计主任 0:k ~lz
accounting period 会计报告期;会计期 ot.R Gpg%
accounting policy 会计政策;会计方针 8A|i$#.&
accounting practice 会计惯例 21G:!t4/?n
accounting principle 会计准则 ?mW;%d~]
accounting record 会计记录 'gv7&$X}4
accounting report 会计报告 l%9nA.M'
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yq%D/dU8
Accounting Society of China 中国会计学会 (?pn2- Ip
accounting statement 会计报表 o)IcAqN$H
accounting system 会计制度;会计系统 AZadNuL/
accounting transaction 会计事项;帐务交易 Abf=b<bu
accounting treatment 会计处理 LdY aJh~h
accounting year 会计年度 /pDI
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accretion 增值;添加 Id'@!U:NA
accrual 应计项目;应累算数目 9TILrK
accrual basis 应计制;权责发生制 s\i
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accrual basis accounting 应计制会计;权责发生制会计 .
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accrue 应累算;应计 k0R;1lZ0n
accrued benefit 应累算利益 {T[/B"QZG
accrued charges 应计费用 /WIHG0D
accrued cumulative preference share dividend 应累算的累积优先股股息 05m/iQ
accrued expenses 应累算费用 b3!,r\9V
accrued interest payable 应付利息;应计未付利息 h\^> s$
accrued interest receivable 应收利息;应计未收利息 wq"AW yu
accrued right 累算权益 &tw
accruing profit 应累算的利润 zVs|go>F
accumulated fiscal reserve 累积财政储备 ^,KN@
accumulated profit 累积利润;滚存溢利 g_w4}!|
accumulated reserve 累积储备 6'N!)b^-
accumulation of surplus income 累积收益盈余 ))>)qav
acquired assets 既得资产 ps6c>AN`A&
acquisition 收购;购置;取得 er0ClvB
acquisition cost 购置成本 6">jf #pE
acquisition expenses 购置费用 +kTa>U<?
acquisition of 100% interest 收购全部股权 8M;G@ Q80
acquisition of control 取得控制权 <ArP_!
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acquisition of fixed assets 购置固定资产 y3!=0uPf
acquisition of shell “买壳” ;.r >
acquisition price 收购价 |79!exVMBp
act of God 天灾 c=p @l<)
acting partner 执事合伙人 l7r!fAV-f
active market 买卖活跃的市场;交投畅旺的市场;旺市 '3@WF2a
active partner 积极参与的合伙人 x 1"ikp}
active trading 交投活跃 p
}bTI5
actual circulation 实际流通 !&Q3>8l
actual cost 实际成本 V
F'!
OPN
actual expenditure 实际开支;实际支出 &p$SFH?s
actual income 实际入息;实际收入;实际收益 l<$c.GgFd
actual market 现货市场 N{G+|WmQ
actual price 现货价;实际价格 R`:NUGR
actual profit 实际利润 Th%1eLQ
actual quotation 实盘;实际价位;实际报价 p=(;WnsK
actual year basis 按实际年度计算 $V)LGu2(m
actuals 实货 a".uS4x
actuarial investigation 精算调查 ft[g1
actuarial principle 精算原则 wQ,RZO3
actuarial report 精算师报告 8
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Actuarial Society of Hong Kong 香港精算学会 -
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actuarial valuation 精算师估值 3EcmNwr
actuary 精算师 w%k)J{\
ad referendum agreement 暂定协议;有待覆核的协定
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ad valorem duty 从价税;按值征税 9Yowz]')
ad valorem duty system 从价税制 hqY9\,.C
ad valorem fee 从价费 soZw""|v
ad valorem tariff 从价关税 j]<T\O>t>
additional allowance 额外免税额 puv*p%E
additional amount for unexpired risk 未过期风险的额外款额 %Ys>PzM
additional assessable profit 补加应评税利润 wDZFOx0#8
additional assessment 补加评税 G1~|$X@@
additional commitment 额外承担 *[7,@S/<F
additional commitment vote 额外承担拨款 ~&~%q u
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u
hP0Zwn
additional dependent parent allowance 供养父母额外免税额 &hba{!`y
additional provision 额外拨款 t{>66jm\R
additional stamp duty 附加印花税 88U4I
additional tax 补加税罚款;补加税款 h& (@gU`A
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 @X/S
h:
adjudged bankrupt 被裁定破产 "=<lPi
adjudicated bankrupt 裁定破产人 9,'5~+7
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fT8Id\6js
adjudication of bankruptcy 裁定破产;宣告破产 asW1GZO
adjudication of insolvency 裁定无力偿还债务 KW&&AuPb}
adjusted actual 经调整的实数;调整后的实数 $YSD%/c
adjusted current assets 经调整的流动资产;调整后的流动资产 o oIMN =
adjusted figure 经调整的数字;调整后的数额 %MP s}B
adjusted liabilities 经调整的负债;调整后的负债 [ylGNuy
adjusted loss 经调整的亏损;调整后的亏损 Ytx+7OLe
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 FzpWT-jnDd
adjusted profit 经调整的利润;调整后的利润 {zUc*9
adjusted surplus 经调整的盈余额;调整后的盈余额 H8K<.R
Y
adjusted value 经调整的价值;调整后的价值 gH\r# wy|
adjustment 调整;修订;理算〔保险〕 9rao&\eH
adjustment centre 调剂中心 #s#z@F
adjustment lag 调整过程的时间差距;调整时差 ;^DUtr
;
adjustment mechanism 调整机制 !nj%n
adjustment of loss 亏损调整 cJ8F#t
adjustment process 调整过程;调整程序 ?GFxJ6!%I
adjustment range 调整幅度 <\^X,,WtO
administered exchange rate 受管制汇率
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